STATE BANK OF VIETNAM
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No: 10/2014/TT-NHNN
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Hanoi,
20 March 2014
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CIRCULAR
ON THE AMENDMENT OF, SUPPLEMENT TO SEVERAL ACCOUNTS IN THE ACCOUNTS
SYSTEM OF CREDIT INSTITUTIONS ISSUED IN CONJUNCTION WITH THE DECISION NO.
479/2004/QD-NHNN DATED 29 APRIL 2004 BY THE GOVERNOR OF THE STATE BANK
- Pursuant
to the Law on State Bank of Vietnam No. 46/2010/QH12 in 2010;
- Pursuant
to the Law on Credit institutions No. 47/2010/QH12 in 2010;
- Pursuant
to the Law on Accounting No. 03/2003/QH11 in 2003;
- Pursuant
to the Decree No.156/2013/ND-CP dated 11 November 2013 of the Government
providing for the functions, duties, authorities and organizational structure
of State Bank of Vietnam;
- Upon
proposal by the Director of Finance - Accounting Department;
The
Governor of the State Bank hereby issues the Circular on the amendment of,
supplement to some accounts in the accounts system of Credit institutions
issued in conjunction with the Decision No. 479/2004/QD-NHNN dated 29/4/2004 by
the Governor of the State Bank.
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1. To repeal Account 312- “Value of working tools in use which have
been charged to the expenseditures”.
2. To repeal Account 399- “Provision against risk of receivable
interests”
3. To repeal Account 472- “Purchase, sale of foreign currency from
other sources”.
4. To repeal Account 479- “Conversion of foreign currency for domestic
payment”.
5. To repeal Account 481- “Funds received for syndicated lending in
VND”.
6. To repeal Account 482- “ Funds received for syndicated lending in
foreign currency”.
7. To repeal Account 483- “ Receiving funds entrusted for investment,
lending in VND”.
8. To repeal Account 484- “ Receiving funds entrusted for investment,
lending in foreign currency”.
9. To repeal Account 561- “ Conversion of foreign currency for
payment”.
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11. To repeal Account 704- “ Interest Income from capital contribution,
share purchase”.
12. To repeal Account 712- “ Income from guarantee operation”.
13. To repeal Account 855- “ Payment for social activities”.
14. To repeal Account 8692- “Payment for healthcare”.
15. To repeal Account 921- “ Commitment on the guarantee issued for
customers”.
16. To repeal Account 925- “ Commitment on financing to customers”.
Article 2. To amend, supplement some details in the Accounts system of credit
institutions issued in conjunction with the Decision No. 479/2004/QD-NHNN as
follows:
1. To amend, supplement Section I - General regulations as follows:
a. To amend
Item 1 as follows:
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b. To
supplement the followings to end of Item 5:
“Additionally,
credit institutions may open extra detailed accounts according to operational
management requirements upon necessity.”’
c. To amend
Item 6.2 as follows:
“The
accounting on the off-balance sheet accounts shall be made-is made under the
single entry method (Debit - Credit - Debit balance)”;
d. To amend
Item 7 as follows:
“The concepts
“domestic” and “foreign” stipulated in this accounts system shall be construed
in line with the “resident” and “non-resident” concepts as provided for in the
Ordinance on Foreign exchanges No. 28/2005/PL-UBTVQH11 dated 13 December 2005,
which has been amended, supplemented by the Ordinance No. 06/2013/UBTVQH13
dated 18/3/2013 on the amendment of, supplement to several Articles of the
Ordinance on Foreign exchanges.”.
2. To amend Section II- Accounts system as follows:
II.
ACCOUNTS SYSTEM OF CREDIT INSTITUTIONS
CODE OF ACCOUNT
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Tier I
Tier II
Tier III
Category 1:
Available funds and investments
10
Cash,
valuable documents denominated in foreign currency, precious metals and
stones
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Cash in VND
1011
Cash at the
entity
1012
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1013
Cash not
eligible qualified for circulation pending for disposal
1014
Cash in ATMs
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1019
Cash in
transportation
103
Cash in
foreign currency
1031
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1032
Foreign
currency at the accounting dependent entity-dependent entity
1033
Foreign
currency sent for consumption
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1039
Foreign
currency in transportation
104
Valuable
documents denominated in foreign currency
1041
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1043
Valuable
documents denominated inf foreign currency sent for collection
1049
Valuable
documents denominated inf foreign currency in transport
...
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Precious
metals, precious stones
1051
Gold at the
entity
1052
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1053
Gold being
sent for processing, manufacturing
1054
Precious
metals, precious stones in transportation
...
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1058
Other
precious metals, precious stones
11
Deposits at
the State Bank
111
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1111
Deposits in
the escrow account
1113
Payment
deposits
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1116
Margin
deposits for guarantee
112
Deposits in
foreign currency at the State Bank
1121
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1123
Payment
deposits
1126
Margin
deposits for guarantee
12
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Investments
in Government bills and other short term valuable papers eligible for
rediscount with the State Bank
121
Investments
in State Bank bills and Government bills
1211
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1212
Investments
in Treasury bills
122
Investments
in other short term valuable papers eligible for rediscount with the State
Bank
...
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Value of the
State Bank Bills, which Credit Institutions have pledged for borrowing
129
Provisions
for price fall
13
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131
Deposits in
VND with domestic credit institutions
1311
Demand
deposits
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1312
Term
deposits
132
Deposits in
foreign currency with domestic credit institutions
1321
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1322
Term
deposits
133
Foreign
currency Deposits abroad
...
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1331
Demand
deposits
1332
Term
deposits
1333
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134
VND Deposits
abroad
1341
Demand
deposits
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1342
Term
deposits
1343
Deposits for
special purpose
135
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1351
Demand gold
deposits
1352
Term gold
deposits
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Gold
deposited at domestic credit institutions
1361
Demand gold
deposits
1362
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139
Risk
provision
14
Securities
for trading purpose
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Debit
securities
1411
Government
securities, municipal securities
1412
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1413
Securities
issued by domestic economic organizations
1414
Foreign
securities
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Equity
securities
1421
Securities
issued by other domestic credit institutions
1422
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1423
Foreign
securities
148
Other
securities for trading purpose
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Provisions
for risks of securities
1491
Specific
provision
1492
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1499
Provision
for price fall
15
Investment
securities available for sale
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Government
securities, municipal securities
152
Debit
securities issued by other domestic credit institutions
153
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154
Foreign
Debit securities
155
Equity
securities issued by other domestic credit institutions
...
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Equity
securities issued by domestic economic organizations
157
Foreign
equity securities
159
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1591
Specific
provision
1592
General
provision
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1599
Provision
for price fall
16
Investment
securities held to maturity
161
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162
Debit
securities issued by other domestic credit institutions
163
Debit
securities issued by domestic economic organizations
...
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Foreign
Debit securities
169
Provisions
for risks of securities
1691
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1692
General
provision
1699
Provision
for price fall
Category 2:
Credit activities
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Lending to
other credit institutions
201
Lending in
VND to domestic credit institutions
...
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Current
debts
2012
Overdue
debts
202
Lending in
foreign currency to domestic credit institutions
...
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2021
Current
debts
2022
Overdue
debts
203
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Lending in
foreign currency to foreign credit institutions
2031
Current
debts
2032
Overdue
debts
...
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205
Discount,
rediscount of negotiable instruments and other valuable papers
2051
Current
debts
...
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Overdue
debts
209
Risk
provision
2091
Specific
provision
...
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2092
General
provision
21
Lending to
domestic economic organizations, individuals
211
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VND short
term loans
2111
Current debts
2112
Overdue
debts
...
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212
VND medium
term loans
2121
Current
debts
...
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Overdue
debts
213
VND long
term loans
2131
Current
debts
...
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...
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2132
Overdue
debts
214
Short term
loans in foreign currency and gold
...
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Current debts
2142
Overdue
debts
215
Medium term
loans in foreign currency and gold
...
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...
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2151
Current
debts
2152
Overdue
debts
216
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Long term
loans in foreign currency and gold
2161
Current
debts
2162
Overdue
debts
...
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219
Risk provision
2191
Specific
provision
...
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General
provision
22
Discount,
rediscount of negotiable instruments and other valuable papers for domestic
economic organizations, individuals
221
Discount,
rediscount of negotiable instruments and valuable papers in VND
...
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2211
Current
debts
2212
Overdue
debts
222
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Discount,
rediscount of negotiable instruments and valuable papers in foreign currency
2221
Current
debts
2222
Overdue
debts
...
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...
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229
Risk
provision
2291
Specific
provision
...
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General
provision
23
Finance
leasing
231
Finance
leasing in VND
...
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2311
Current
debts
2312
Overdue
debts
232
...
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...
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Finance
leasing in foreign currency
2321
Current
debts
2322
Overdue
debts
...
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...
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239
Risk
provision
2391
Specific
provision
...
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...
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General
provision
24
Guarantee
payment
241
Payments on
behalf of customers in VND
...
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...
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242
Payments on
behalf of customers in foreign currency
249
Risk
provision
...
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...
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Specific
provision
2492
General
provision
25
Lending by
funds financed, entrusted for investment
...
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...
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251
Lending in
VND with funds directly financed by international organizations
2511
Current
debts
...
...
...
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Overdue
debts
252
Lending in
VND with funds financed by the Government
2521
Current
debts
...
...
...
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2522
Overdue
debts
253
Lending in
VND with funds financed by other organizations, individuals
...
...
...
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Current
debts
2532
Overdue
debts
254
Lending in
foreign currency directly financed by International organizations
...
...
...
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2541
Current
debts
2542
Overdue
debts
255
...
...
...
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Lending in
foreign currency financed by the Government
2551
Current
debts
2552
Overdue
debts
...
...
...
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256
Lending in
foreign currency financed by other organizations, individuals
2561
Current
debts
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
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Overdue
debts
259
Risk
provision
2591
Specific
provision
...
...
...
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Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2592
General
provision
26
Credits to
foreign organizations, individuals
261
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
VND short
term loans
2611
Current
debts
2612
Overdue
debts
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
262
VND medium
term loans
2621
Current
debts
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Overdue
debts
263
VND long
term loans
2631
Current
debts
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2632
Overdue
debts
264
Short term
loans in foreign currency and gold
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Current
debts
2642
Overdue
debts
265
Medium term
loans in foreign currency and gold
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2651
Current
debts
2652
Overdue
debts
266
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Long term
loans in foreign currency and gold
2661
Current
debts
2662
Overdue
debts
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
267
Other VND
credits
2671
Current
debts
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Overdue
debts
268
Other
credits in foreign currency and gold
2681
Current
debts
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2682
Overdue
debts
269
Risk
provision
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Specific
provision
2692
General
provision
27
Other
credits to domestic economic organizations, individuals
...
...
...
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Pro tại đây để xem toàn bộ văn bản tiếng Anh.
271
Lending with
specific funds
2711
Current
debts
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Overdue
debts
272
Lending for
debts payment
2721
Current
debts
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2722
Overdue
debts
273
Lending for
investment in capital construction under State’s plans
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Current
debts
2732
Overdue
debts
275
Other
lending
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2751
Current
debts
2752
Overdue
debts
279
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Risk
provision
2791
Specific
provision
2792
General
provision
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Debts
pending for settlement
281
Debts
pending for settlement secured by foreclosed assets
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Debts
pending for settlement that have been secured by foreclosed assets from 30
June 1998 backward
2812
Other debts
pending for settlement secured by foreclosed assets
282
Debts
secured by collaterals, which are involved in a case pending for the court
judgment
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
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283
Unsettled
debts with collaterals
284
Unsettled
debts without collaterals and subjects for debt collection no longer existing
285
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Unsettled debts
without collaterals but obligors still in existence and in operation
289
Provision
against risks of debts pending for settlement
2891
Specific
provision
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2892
General
provision
29
Frozen debts
291
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Short term
lending
292
Medium term
lending
293
Long term
lending
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
299
Provision
against risks of frozen debts
2991
Specific
provision
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
General
provision
Category 3:
Fixed assets and other Assets
30
Fixed assets
301
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
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3012
Houses,
structures
3013
Machineries,
equipment
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3014
Means of
transport, transmission devices
3015
Equipments,
tools for management
3019
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
302
Intangible
fixed assets
3021
Land use
right
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3024
Computer
software
3029
Other
intangible fixed assets
303
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
304
Investment
real estates
305
Depreciation
of fixed assets
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3051
Depreciation
of tangible fixed assets
3052
Depreciation
of intangible fixed assets
3053
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3054
Depreciation
of investment real estates
31
Other assets
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Instruments,
tools
313
Materials
32
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
321
Procurement
of fixed assets
322
Expenses of
capita construction
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3221
Expenses on
construction works
3222
Materials
used for capital construction
3223
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
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3229
Other
expenses
323
Fixed assets
repair
34
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Capital
contribution, long term investment
341
Investments
in subsidiaries in VND
342
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3421
Capital
contribution for joint venture with other credit institutions
3422
Capital
contribution for joint venture with economic organizations
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Investments
in associates in VND
344
Other long
term investments in VND
345
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
346
Capital
contribution for joint venture in foreign currency
3461
Capital
contribution for joint venture with other credit institutions
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3462
Capital
contribution for joint venture with economic organizations
347
Investments
in associates in foreign currency
348
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
349
Provision
for fall of long term investment price
35
External
receivables
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Security
deposits, mortgage, pledge
352
Embezzled,
abused amounts
353
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3531
Advanced
payments to the State Budget
3532
Input value
added tax
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3535
Deferred
income tax assets
3539
Items
pending for State Budget payment
355
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
359
Other
receivable items
3591
Receivables
classified as credit risk weighted Assets
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3592
Other
receivables
3597
Specific
provision against risks
3598
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3599
Provision
for difficult to collect receivables
36
Internal
receivables
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Internal
advances and receivables in VND
3612
Advances for
operational purposes
3613
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3614
Embezzled,
deficient, lost money, assets pending for settlement
3615
Amounts to
be compensated of staff of credit institutions
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3619
Other
receivables
362
Internal
advances and receivables in foreign currency
3622
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3623
Advances to
business trip of staff
3629
Other
receivables
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Receivables
from internal transactions
3661
Receivables
from branches
3662
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
369
Other
receivables
3692
Value of
debts assigned to Debts and assets management company
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3699
Other
receivables
37
Debt
purchase
371
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
372
Debt
purchase in foreign currency
379
Risk
provision
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3791
Specific
provision
3792
General
provision
38
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
381
Funds
transferred for granting syndicated credits
3811
Funds
transferred for granting syndicated credits in VND
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
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3812
Funds
transferred for granting syndicated credits in foreign currency
382
Entrustment
3821
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3822
Credit
extension entrustment in foreign currency
3823
Other
entrustments in VND
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3824
Other
entrustments in foreign currency
383
Investments
in finance leasing facilities
3831
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
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3832
Investments
in finance leasing facilities in foreign currency
386
Risk
provision
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3861
Specific
risk provision
3862
General risk
provision
3863
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
387
Foreclosed
assets of which ownership has been transferred to credit institutions,
pending for settlement
388
Costs
pending for allocation
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
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Other Assets
39
Receivable
interests and fees
391
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3911
Interests
receivable from VND deposits
3912
Interests
receivable from foreign currency deposits
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Interests
receivable from securities investment
3921
Interests
receivable from State Bank’s bills and Treasury bills
3922
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3923
Interests
receivable from investment securities held to maturity
394
Interests
receivable from credit activities
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3941
Interests
receivable from lending in VND
3942
Interests
receivable from lending in foreign currency and gold
3943
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3944
Interests
receivable from payments on behalf of guaranteed customers
395
Interests
receivable from debt purchase operations
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3951
Interests
receivable from debt purchased in VND
3952
Interests
receivable from debt purchased in foreign currency
396
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
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3961
Swap
transactions
3962
Forward
transactions
...
...
...
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3963
Future
transactions
3964
Option
transactions
397
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Category 4:
Payables
40
Debts to the
Government and State Bank
401
VND deposits
of State Treasuries
...
...
...
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402
Foreign
currency deposits of State Treasuries
403
Borrowings
in VND from the State Bank
...
...
...
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Borrowing
under credit facilities
4032
Borrowings
through discount, rediscount of valuable papers
4033
Borrowing
against pledge of valuable papers
...
...
...
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4034
Borrowings
in clearing
4035
Borrowings
under special support
...
...
...
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Other
borrowings
4039
Overdue
debts
404
Borrowings
in foreign currency from the State Bank
...
...
...
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4041
Current
debts
4049
Overdue
debts
41
...
...
...
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Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Debts to
other credit institutions
411
VND deposits
of domestic credit institutions
4111
Demand
deposits
...
...
...
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4112
Term
deposits
412
Foreign
currency deposits of domestic credit institutions
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
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Demand
deposits
4122
Term deposits
413
VND deposits
of overseas banks
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4131
Demand
deposits
4132
Term
deposits
414
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Foreign
currency deposits of overseas banks
4141
Demand
deposits
4142
Term
deposits
...
...
...
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Pro tại đây để xem toàn bộ văn bản tiếng Anh.
415
Borrowings
in VND from domestic credit institutions
4151
Current
debts
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Overdue
debts
416
Borrowings
in foreign currency from domestic credit institutions
4161
Current
debts
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4169
Overdue
debts
417
Borrowings
in VND from overseas credit institutions
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Current debts
4179
Overdue
debts
418
Borrowings
in foreign currency from overseas credit institutions
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4181
Current
debts
4189
Overdue
debts
419
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Borrowings
through discount, rediscount of negotiable instruments and other valuable
papers
42
Deposits of
customers
421
VND deposits
of domestic customers
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4211
Demand
deposits
4212
Term
deposits
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Deposits for
specific purposes
422
Foreign
currency deposits of domestic customers
4221
Demand
deposits
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4222
Term
deposits
4224
Deposits for
specific purposes
423
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
VND savings
deposits
4231
Demand
savings deposits
4232
Term savings
deposits
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4238
Other
savings deposits
424
Savings
deposits in foreign currency and gold
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Demand savings
deposits
4242
Term savings
deposits
425
VND deposits
of foreign customers
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4251
Demand
deposits
4252
Term
deposits
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Deposits for
specific purposes
426
Foreign
currency deposits of foreign customers
4261
Demand deposits
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4262
Term
deposits
4264
Deposits for
specific purposes
427
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
VND security
deposits
4271
Security
deposits for cheque payment
4272
Deposits for
opening L/C
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4273
Deposits for
Card payment
4274
Security
deposits for guarantee
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Security
deposits for finance lease
4279
Security for
other payments
428
Foreign
currency security deposits
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4281
Security
deposits for cheque payment
4282
Deposits for
opening L/C
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Deposits for
Card payment
4284
Security
deposits for guarantee
4287
Security
deposits for finance lease
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4289
Security for
other payments
43
Credit
institutions issuing valuable papers
431
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Face value
of valuable papers denominated in VND
432
Discount of
valuable papers denominated in VND
433
Additional
valuable papers denominated in VND
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
434
Face value
of valuable papers denominated in foreign currency and gold
435
Discount of
valuable papers denominated in foreign currency and gold
436
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Additional
valuable papers in foreign currency and gold
44
Funds
financed, entrusted for investment, lending
441
Funds
financed, entrusted for investment, lending in VND
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4411
Funds
received from the international organizations
4412
Funds
received from the Government
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Funds
received from other organizations, individuals
442
Funds
financed, entrusted for investment, lending in foreign currency
4421
Funds
directly received from the international organizations.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4422
Funds
received from the Government
4423
Funds
received from other organizations
45
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
External
payables
451
Payables for
the capital construction, procurement of fixed assets
452
Consigned
funds pending for payment
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4521
Consigned
funds pending for payment
4523
Payments
with customers for money not eligible for circulation and pending for
settlement
453
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Taxes and
payments to the State
4531
Payable
value added tax
4534
Corporate
income tax
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4535
Deferred
income tax payable
4538
Other taxes
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Other
payables
454
Money
transfer payable in VND
455
Money
transfer payable in foreign currency
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
458
Differences
in debt trading pending for settlement
459
Other items
pending for payment
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Amounts
received from sale of debts, collaterals or development of collaterals
4599
Other items
pending for payment
46
Internal
payables
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
461
Excessive
funds, excessive assets pending for settlement
462
Payables to
staff, employees of the credit institutions
466
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Payables
from internal transactions within the system of the credit institutions
4661
Payables to
branches
4662
Payables to
the Head Office
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
467
Value of
debts received from commercial banks for management and development
469
Other
payables
47
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Foreign
exchange transactions
471
Purchase,
sale of foreign currency for trading purpose
4711
Purchase,
sale of foreign currency for trading purpose
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4712
Payment for
purchase, sale of foreign currency for trading purpose
473
Swap
transactions
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Commitments
of currency swap transactions
4732
Values of
currency swap transactions
474
Forward
transactions
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4741
Commitments
of currency forward transactions
4742
Values of currency
forward transactions
475
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Future
transactions
4751
Commitments
of currency future transactions
4752
Values of
currency future transactions
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
476
Option
transactions
4761
Commitments
of currency option transactions
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Values of
currency option transactions
478
Sale of
gold, silver and precious stones
48
Other
Liabilities
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
481
Funds
received for granting syndicated credits
4811
Funds
received for granting syndicated credits in VND
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Funds received
for granting syndicated credits in foreign currency
482
Entrusted
funds
4821
Entrusted
funds in VND
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4822
Entrusted
funds in foreign currency
483
Funds for
scientific and technological development
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Funds for
scientific and technological development
4832
Funds for
scientific and technological development with fixed asset already formed
484
Funds for
bonus, welfare and reward to the Executive Committee
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4841
Fund for
bonus and reward
4842
Welfare fund
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Welfare fund
of which fixed assets have already been formed
4844
Fund for
reward to the Executive Committee
485
Reserved
fund for severance benefits
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
486
Payments for
derivatives
4861
Payments for
swap transactions
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Payments for
forward transactions
4863
Payments for
future transactions
4864
Payments for
option transactions
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
487
Debt
components of preferred stock
488
Revenues
pending for allocation
489
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Other risk
provisions
4891
Provision
for other payment services
4892
Provisions
for the decline of inventory's prices
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4895
General
provision for commitments given
4896
Specific
provision for commitments given
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Other risk
provisions
49
Interests
and fees payable
491
Interests
payable to deposits
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4911
Interests
payable for deposits in VND
4912
Interests
payable for deposits in foreign currency
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Interests
payable for savings deposits in VND
4914
Interests
payable for savings deposits in foreign currency
492
Interests
payable on issued valuable papers
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4921
Interests
payable for issued valuable papers in VND
4922
Interests
payable for issued valuable papers in foreign currency
493
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Interests
payable on loans
4931
Interests
payable for loans in VND
4932
Interests
payable for loans in foreign currency
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
494
Interests
payable for on funds financed, entrusted for investment, lending
4941
Interests
payable for on funds financed, entrusted for investment in VND
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Interests
payable for on funds financed, entrusted for investment in foreign currency
496
Interests
payable for on derivative instruments
4961
Swap
transactions
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4962
Forward
transactions
4963
Future
transactions
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Option
transactions
497
Fees payable
Category 5:
Payment activities
50
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
501
Clearing
payment between banks
5011
Clearing
payment of the head banks
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
5012
Clearing
payment of the member banks
502
Collection, payment
between credit institutions
509
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
51
Payment for
money transfer
511
Money
transfer of the current year of money transferring units
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
5111
Outward
transfer of the current year
5112
Inward
transfer of the current year
5113
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
512
Money
transfer of the previous year of money transferring units
5121
Outward
transfer of the previous year
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
5122
Inward
transfer of the previous year
5123
Inward
transfer of the previous year pending for settlement
513
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
5131
Payment for
outward transfer of the current year
5132
Payment for
inward transfer of the current year
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
5133
Payment for
inward transfer of the current year pending for settlement
514
Payment for
money transfer of the previous year at Payment Centers
5141
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
5142
Payment for
inward transfer of the previous year
5143
Payment for
inward transfer of the previous year pending for settlement
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Other
payments among units of each bank
5191
Internal
funds transfer
5192
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
5199
Other
payments
52
Inter-branch
payments
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Inter-branch
payments of the current year in the entire system of the bank
5211
Outward
inter-branch payments of the current year
5212
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
5213
Inward
inter-branch payments of the current year already reconciled
5214
Inward
inter-branch payments of the current year pending for reconciliation
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
5215
Inward
inter-branch payments of the current year still in error
522
Inter-branch
payments of the previous year in the entire system of the bank
5221
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
5222
Inward
inter-branch payments of the previous year
5223
Inward
inter-branch payments of the previous year already reconciled
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
5224
Inward
inter-branch payments of the previous year pending for reconciliation
5225
Inward
inter-branch payments of the previous year still in error
5226
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
5227
Inward inter-branch
transfer of the previous year
523
Inter-branch
payment of the current year of each province, city
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
5231
Outward
inter-branch transfer of the current year of each province, city
5232
Inward
inter-branch transfer of the current year of each province, city
5233
...
...
...
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5234
Inward
inter-branch transfer of the current year of each province, city pending for
reconciliation
5235
Inward inter-branch
transfer of the current year of each province, city still in error
...
...
...
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Inter-branch
payment of the previous year of each province, city
5241
Outward
inter-branch transfer of the previous year of each province, city
5242
...
...
...
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5243
Inward
inter-branch transfer of the previous year of each province, city already
reconciled
5244
Inward
inter-branch transfer of the previous year of each
...
...
...
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province,
city pending for reconciliation
5245
Inward
inter-branch transfer of the previous year of each province, city still in
error
5246
...
...
...
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5247
Inward
inter-branch transfer of the previous year of each province, city
56
Payments
with overseas banks
...
...
...
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Bilateral
payment
563
Multilateral
payment
569
...
...
...
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Category 6:
Owner capital sources
60
Capital of
credit institutions
601
Charter
capital
...
...
...
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602
Investment
in capital construction, procurement of fixed assets
603
Equity
surplus
604
...
...
...
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Fund shares
609
Other
capitals
61
Funds of
credit institutions
...
...
...
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611
Reserved
fund for charter capital supplement
612
Fund for
Investment and Development
...
...
...
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Fund for
Investment and Development
6122
Fund for
scientific research and training
613
Finance
reserve fund
...
...
...
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619
Other Funds
63
Difference
in foreign exchange rates, gold, silver and precious stones
631
...
...
...
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Difference
in foreign exchange rates
6311
Difference
in foreign exchange rates re-valuated at the time of reporting
6312
Difference
in foreign exchange rates during the period of investing in capital
construction
...
...
...
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6313
Difference
in foreign exchange rates from conversion of financial statements
632
Difference
due to revaluation of gold, silver and precious stones
633
...
...
...
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Difference
due to revaluation of derivatives
6331
Swap
transactions
6332
Currency
forward transactions
...
...
...
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6333
Currency
future transactions
6334
Currency
option transactions
...
...
...
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Other
derivatives
64
Difference
due to revaluation of assets
641
Difference
due to revaluation of assets
...
...
...
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642
Difference
due to revaluation of fixed assets
65
Preferred
stocks
69
...
...
...
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Undistributed
profits
691
Profits of
current year
692
Profits of
previous year
...
...
...
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70
Incomes from
credit activities
701
Interest
incomes from deposits
...
...
...
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Interest
incomes from lending
703
Interest
incomes from securities investment
704
...
...
...
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705
Interest
incomes from finance lease
706
Interest
incomes from debt trading
...
...
...
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Other
incomes from credit activities
71
Incomes from
service fees
711
...
...
...
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713
Incomes from
treasury operations
714
Incomes from
entrustment and agent operations
...
...
...
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Incomes from
consultancy services
716
Incomes from
business and insurance services
717
...
...
...
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718
Incomes from
supply of asset protection and safe leasing
719
Other
incomes
72
...
...
...
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Incomes from
foreign exchange trading
721
Incomes from
foreign currency trading
722
...
...
...
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723
Incomes from
currency derivatives
74
Incomes from
other business activities
...
...
...
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Incomes from
securities trading
742
Incomes from
debt trading operations
748
...
...
...
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749
Incomes from
other business activities
78
Incomes from
capital contribution, share purchase
79
...
...
...
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Other
incomes
Category 8:
Expenses
80
Expense on
credit activities
801
...
...
...
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Payment of
deposit interests
802
Payment of
loan interests
803
Payment of
valuable papers issuance interests
...
...
...
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805
Payment of
finance lease interests
809
Other
expenses on credit activities
81
...
...
...
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Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Expenses on
service activities
811
Expense on
payment services
812
Telecommunication
network postage
...
...
...
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813
Expense on
treasury services
8131
Transport,
loading and unloading of cash
...
...
...
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Counting,
sorting and packing of cash
8133
Cash
security
8139
Other
expenses
...
...
...
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814
Expenses on
entrustment and agent operations
815
Expenses on
consultancy services
816
...
...
...
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Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Expenses on
brokerage commission
819
Other
expenses
82
Expenses on
foreign exchange trading
...
...
...
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821
Expenses on
foreign currency trading
822
Expenses on
gold trading
823
...
...
...
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Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Expenses on
currency derivatives
S3
Payment of
taxes and fees, charges
831
Payment of
taxes
...
...
...
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832
Payment of
fees and charges
833
Expenses on
corporate income tax
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Expenses on
current corporate income tax
8332
Expenses on
deferred corporate income tax
84
Expenses on
other business activities
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
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841
Expenses on
securities trading
842
Expenses
relating to finance lease operation
843
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Expenses on
debt trading operation
848
Expenses on
other derivatives
849
Expenses on
other business activities
...
...
...
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Expenses on
staff
851
Salaries and
allowances
...
...
...
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Salaries and
salary allowances
852
Expenses on
workplace uniform and labour protection equipment
853
Expenses on
salary-related contributions
...
...
...
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8531
Payment of
social insurance
8532
Payment of
health insurance
...
...
...
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Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Payment of
work safety insurance
8534
Payment of
trade union fee
8539
Other
contributions under applicable regime
...
...
...
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854
Expenses on
allowances
8541
Disadvantage
benefits
...
...
...
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Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Severance
benefits
8549
Other expenses
on benefits
856
Expenses on
shift meals for staff of the credit institution
...
...
...
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857
Expenses on
healthcare of staff of the credit institution
859
Other
expenses on staff of the credit institution
86
...
...
...
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Expenses on
management activities and public affairs
861
Expenses on
materials and printing paper
8611
Stationeries
...
...
...
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8612
Printing
paper
8613
Information
carrier
...
...
...
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Gasoline
8619
Other
materials
862
Expenses on
business trips
...
...
...
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Pro tại đây để xem toàn bộ văn bản tiếng Anh.
863
Expenses on
operational training
864
Expenses on
research and application of technological science, initiatives, innovation
865
...
...
...
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Expenses on
postage and telephone bills
866
Expenses on
publishing of materials, dissemination, advertisement, marketing, sale promotion
867
Expenses on
subscribing materials, journals and periodicals
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
868
Expenses on
union activities of the credit institution
869
Other
expenses on management
...
...
...
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Electricity,
water, hygiene at workplace
8693
Meeting
8694
Reception,
festivals
...
...
...
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8695
Accounting,
inspection, control of the credit institutions's activities
8696
Hire of
local and foreign experts
...
...
...
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Fire
protection and fighting
8699
Other
expenses
87
Expenses on
assets
...
...
...
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871
Basic depreciation
of fixed assets
872
Maintenance
and repair of assets
874
...
...
...
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Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Procurement
of working tools
875
Expenses on
property insurance
876
Expenses on
property lease
...
...
...
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Expenses on
provision making, preservation and insurance for customers’ deposits
882
Expenses on
provision making
...
...
...
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Provision
for decline of gold price
8822
Provision
for Debts difficult to collect
8823
Provision
for decline of securities price
...
...
...
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8824
Provision
for payment services
8825
Provision
for decline of inventory price
...
...
...
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Provision
for decline of price of capital contribution, share purchase
8827
Provision
for commitments given
8829
Provision
for other risks
...
...
...
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883
Expenses on
payment of insurance premium, protection of customers’ deposits
89
Other
expenses
891
...
...
...
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Expenses on
social activities
899
Other
expenses under the financial regime
Category 9:
Off-balance sheet accounts
90
...
...
...
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901
Money
without circulation value
9011
Specimen
money
...
...
...
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9012
Keepsake
money
9019
Money
suspected as counterfeit, counterfeit money, damaged money pending for
settlement
91
...
...
...
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911
Foreign
currency
9113
Foreign
currency remitted abroad by customers for collection
...
...
...
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9114
Foreign
currency not eligible for circulation pending for settlement
912
Valuable
documents denominated in foreign currency
9121
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
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9122
Valuable
documents denominated in foreign currency kept or collected for customers
9123
Valuable
documents denominated in foreign currency remitted abroad for collection
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
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9124
Valuable
documents denominated in foreign currency received from abroad pending for
payment
92
Documents of
commitments given
921
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
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922
Commitment
on payment guarantee
923
Commitment
on foreign exchange transactions
...
...
...
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9231
Commitment
on sport purchase of foreign currency
9232
Commitment
on spot sale of foreign currency
9233
...
...
...
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9234
Commitment
on forward sale of foreign currency
9235
Commitment
on currency swap transaction
...
...
...
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9236
Commitment
on currency Call option
9237
Commitment
on currency Put option
9238
...
...
...
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924
Irrevocable
loan commitment
925
Commitment
in L/C operations
...
...
...
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Commitment
on contract performance guarantee
927
Bidding
guarantee commitments
928
...
...
...
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929
Other
commitments
9291
Interest
rate swap contract
...
...
...
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9293
Valuable
paper sale and purchase contract
9299
Other
commitments
93
...
...
...
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931
Guarantee
commitments received from other credit institutions
9311
Borrowing
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9319
Other
guarantees
932
Guarantee
received from Government’s agencies
933
...
...
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934
Guarantee
received from international organizations
938
Documents of
other commitments received
...
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Other
guarantees received
94
Lending
interest and receivable fees but not collected yet
941
...
...
...
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942
Lending
interests in foreign currency that have not been collected yet
943
Finance
leasing interests that have not been collected yet
...
...
...
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Securities
interests that have not been collected yet
945
Deposits
interests that have not been collected yet
949
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...
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95
Assets used
for finance leasing
951
Assets used
for finance leasing being managed at the company
...
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Assets used
for finance leasing being delivered to the lessee
96
Valuable
papers of the issuing credit institution
961
...
...
...
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962
Valuable
papers of the credit institution
97
Difficult to
collect debts that have been settled
...
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Loss debts
being under monitoring
9711
Loss
principal debts being under monitoring
9712
...
...
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972
Loss debts
in payment activities
98
Debt
trading, entrustment and agent operations
...
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Debt trading
operations
9811
Principal of
debts bought
9812
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...
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9813
Principal
debts sold
9814
Interests of
sold debts
...
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Lending
under syndication contracts
9821
Current
debts
9822
...
...
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983
Credit
granting under entrustment contract
9831
Current
debts
...
...
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9832
Overdue
debts
984
Other
entrustment and agent operations
989
...
...
...
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99
Assets and
other documents
991
Precious
metals, precious stones kept for customers
...
...
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Other assets
kept for customers
993
Outsourced
assets
994
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995
Foreclosed
assets pending for settlement
996
Valuable
papers pledged by customers
...
...
...
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Assets
received from commercial banks or from debt repurchase
998
Assets,
valuable papers of pledging, mortgaging credit institutions
999
...
...
...
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3. To amend the detailed accounting of account 1011 - Cash at the
entity as follows:
“Detailed
accounting:
To open 02
detailed accounts:
- Cash already
counted.
- Cash
received under sealed off bags.”
4. To amend account 105 - Precious metals, precious stones as follows:
“Account
105 - Precious metals, precious stones
This account
is used to account value of precious metals, precious stones of the credit
institution.
The accounting
on this account shall be subject to following regulations:
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- Money gold
(in the item of money) is the foreign exchange in accordance with regulations
in item d Clause 1 Article 4 of the Ordinance on Foreign exchanges No.
28/2005/PL- UBTVQH11 dated 13 December 2005, or international standard gold
(mass gold, bar gold, piece gold, leaf gold with trademark of an international
gold manufacturer or domestic gold manufacturer which is internationally
recorded). Monetary gold is considered as a type of foreign currency and is a
reserved asset for international payment.
- Non-monetary
gold (in the item of non-money) is the gold which is purchased for the purpose
of processing, jewelry manufacture. Non-monetary gold is considered as a type
of common materials, goods.
2. Detailed
accounting, general accounting in respect of account “monetary gold” are
similar to the accounting of foreign currency account. For the operation of
sale, purchase and derivation of monetary gold, accountants shall use accounts
of sale, purchase and derivation of foreign currency for accounting (treating
gold as a type of foreign currency).
3. Accounting
in respect of account “non-monetary gold” under the basis price, specifically
as follows:
- Value of
non-monetary gold upon store-in and store-out shall be calculated under the
real buying price. In the event where non-monetary gold to be stored in is
purchased at different buying prices, the value of non-monetary gold upon
store-out shall be accounted at the average buying price of the in-stock
non-monetary gold
- In respect
of credit institutions, which have full conditions for organizing the
accounting, following up and preservation of the in-stock non-monetary gold at
different buying prices, the accountants may apply the method for accounting
the value of non-monetary gold stored out at its real buying price.
- The
consumption of non-monetary gold shall use Account 478 - Consumption of gold,
silver and precious stones.
4. In respect
of the detailed accounting of gold, CIs shall account both value and volume of
gold, which is stored in, stored out, in stock. Upon making accounting report,
value of gold shall be converted into Vietnamese dong under the stipulated
exchange rate.
Account 105 -
Precious metal, precious stone consists of following tier III accounts:
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1052 - Gold at
book-entry accounting units
1053 - Gold
being carried away for processing, manufacture
1054 -
Precious metal, precious stone in transport
1058 - Other
precious metals, precious stones
Account
1051 - Gold at the unit
This account
is used for accounting the gold value of the CI
Debit: - Value of gold stored in
Credit: - Value of gold stored out
Debit
balance: - To reflect the value of in-stock gold at
the unit
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Account
1052 - Gold at book entry accounting units
This account
is used for following up the value of gold in the treasury of units which
perform book entry accounting (do not have their own balance sheet).
Debit: - Value of gold supplied to the treasury of book entry accounting
unit.
- Value of
gold received by the book entry accounting unit
Credit: - Value of gold the book entry accounting unit returns to the unit
in charge
- Value of
gold spent by the book entry accounting unit
Debit
balance: - Value of gold in stock of the unit
performing the book entry accounting
Detailed
accounting: - To open detailed accounts by each
unit that performs the book entry accounting
Account
1053 - Gold being carried away for processing, manufacture
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Debit: - Value of the gold stored out for processing, creation
Credit: - Value of the gold carried away for processing, creation which has
been stored in again.
Debit
balance: - To reflect the value of gold carried
away for processing, creation.
Detailed
accounting: - To open 01 detailed account.
Account
1054 - Precious metals, precious stones in transport
This account
is used for accounting value of precious metals, precious stones stored out to
deliver to other units and being in transport. Cases of direct delivery and
receipt shall not be accounted to this account.
Debit: - Value of precious metals, precious stones stored out to deliver to
receiving units.
Credit: - Value of precious metals, precious stones which have been
delivered to the receiving unit (Basing on the Minutes of delivery and
receipt or the written Notice to perform accounting).
Debit
balance: - Value of precious metals, precious
stones delivered to units and being in transport..
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Account
1058 - Other precious metals, precious stones
This account
is used for accounting the value of precious metals, precious stones of the CI.
Accounting contents on this account are similar to those on the Account 1051 -
Gold at the unit.
Detailed
accounting: - To open detailed accounts by each
type of precious metals, precious stones”.
5. To change the name of the Account 13 - “Deposits at other CIs” into
“Money, gold deposited in other CIs”.
6. To amend Account 14 - Trading securities as follows:
“Account 14
- Trading securities
Account 14-
Trading securities consists of following tier II accounts:
Account 141 -
Debit securities
Account 142 -
Equity Securities
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Account 149 -
Provisions for decline of securities price
Accounting
details on Accounts:
Account
141 - Debit securities
Account
142 - Equity Securities
Account
148 - Other trading securities
These accounts
are used for reflecting the value of securities which are purchased, sold by
credit institutions to enjoy price difference.
The accounting
of these accounts shall be performed in accordance with following provisions:
1. Trading
securities are accounted at actual purchase price of securities (original
cost), including the purchase price plus (+) purchase related expenses (if
any).
2. Interests
of securities received during the time of securities holding shall be recorded
to the interests income.
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4. At the
closing time of the accounting book for the preparation of financial
statements, accountants should, basing on the change of securities prices, set
up provisions or return provisions for the fall of securities price for the
securities not yet sold at the closing time.
5. If it is
permitted by the Vietnamese accounting standards or financial regime:
securities shall be periodically revalued at the market price, whenever
financial statements are made. All profits, losses that arise but have not yet
been realized shall be recorded to income from or expenditures on securities
trading (stated in the business result report).
Debit: - Value of securities purchased by the credit institution
Credit: - Value of securities sold by the credit institution.
- Value of
securities to be paid.
Debit
balance: - To reflect value of securities being
managed by the credit institution.
Detailed
accounting: - To open by group of terms for
Debit securities
- To open by
type of securities for Capital securities.
Account
141 - Debit securities
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This account
consists of following tier III accounts:
Account 1411 -
Government’s securities
Account 1412 -
Securities issued by other domestic CIs
Account 1413 -
Securities issued by domestic economic organizations
Account 1414 -
Foreign securities
Account
142 - Equity securities
This account
is used for accounting shares (either common shares or preferred shares)
purchased and sold by credit institutions in the market to enjoy price difference
without any purpose of holding as a long term investor.
Capital
securities are a type of securities which set up ownership of the securities
holder for an enterprise. Thereby, capital securities present a part of assets
over the total assets of an enterprise after the performance of entire debt
obligations, such as: common shares, some other preferred shares…
This account
has following tier III accounts:
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Account 1422 -
Securities issued by domestic economic organizations
Account 1423 -
Foreign securities
Account
148 - Other trading securities
This account
is used for following up other types of trading securities that do not belong
to the categories of securities mentioned above.
Accounting
details on Account 149:
Account
149 - Provisions for risks of securities
This account
is used for reflecting the setting up, settlement and return of risk provisions
in accordance with laws and regulations on setting up and use of provisions for
dealing with risks of trading securities of the credit institution.
The accounting
on this account shall be performed in accordance with following regulations:
Conditions for setting up provision for risks of securities:
- Securities
are invested, traded in compliance with applicable laws and regulations.
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- For trading
securities that are not classified as credit risk weighted Asset, the credit
institution shall be responsible for setting up provision for price fall as
required by laws on provision for the fall of financial investments price.
Account 149
has tier III accounts as follows:
1491- Specific
provision
1492- General
provision
1499-
Provision for price fall
Accounting
details of these accounts are as follows:
Credit: - Amount of provision set up to be charged to expenses.
Debit: - Use of provision for handling.
- Return of
excessive amount of provision set up as regulated.
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Detailed
accounting: - To open 01 detailed account.”
7. To amend
Account 15 - Investment securities available for sale as follows:
“Account 15
- Investment securities available for sale
This account
is used for reflecting the present value and change of types of securities
issued by the Government, municipal authorities or domestic, foreign
institutions and being invested by the credit institution. This account is used
to account types of securities, which are held for investment purpose and ready
for saleto sel andl, which are not subject to which do not belong to the type
of securities that are purchased and sold out regularly, but they can be sold
at any time if it is considered profitable (CI shall issue internal regulations
on this matter, unless otherwise provided for by applicable laws).
The accounting
on this account shall be performed in accordance with following regulations:
1. For Debit
securities:
a. The credit
institution shall open a detailed account to reflect the Face value, discounted
value and additional value of investment securities. Of which: (i) Original
cost of securities (the real buying price of securities), including: Buying
price plus (+) directly related costs, such as costs for brokerage,
transaction, information supply, banking fees and charges (if any); (ii)
discounted value, which means the negative difference between the original cost
and total value of amounts that include face value and accrued interests before
buying (if any); (iii) additional value means the positive difference between
the original cost and total value of amounts that include face value and
accrued interests before buying (if any). Upon reflecting on the financial
statements, this item of securities shall be reflected by net value (Face value
- Discount + Addition).
b. If
permitted by information technology, interest amount shall be recorded basing
on the real time and interest rate (real interest rate means the rate of
interest used for converting amounts of money received in the future during the
period the other party use the assets in terms of initially recorded value at
the time of transferring assets to the user). For the case where interest
cannot be calculated on the basis of real interest rate, the additional value
or discounted value shall be equally allocated to the securities holding period
of the credit institution.
c. If interest
from investment debit securities can be collected, including the accrued
interest before the investment is repurchased by the credit institution, then
the credit institution shall be required to allocate such interest amount.
Accordingly, only the interest amounts of periods following the repurchase of
investment by the credit institution are recorded as income, while the interest
amount accrued before the repurchase of such investment by the credit
institution shall be recorded as value reduction of such investment.
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2. For Debit
securities:
a. Equity
securities must be booked at the real buying price of securities (original
cost), including: Buying price plus (+) directly related costs, such as costs
for brokerage, transaction, information supply, taxes, banking fees and charges
(if any).
b. Incomes of
the credit institution from investment securities available for sale where the
right of the credit institution is established and notice of dividend
distribution is available.
c. At the end
of the accounting period, if market value of securities falls to below the net
value of the securities, a provision for fall of investment securities price
shall be set up.
Debit: - Value of securities purchased.
Credit: - Value of securities sold.
- Value of
securities paid by the issuer.
Debit balance:
- Value of securities being held.
Detailed
accounting: - To open a detailed account by the
Face value, discounted value and additional value of investment securities for
debit securities.
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This account
has tier II accounts as follows:
151-
Government’s securities, municipal securities
152- Debit
securities issued by other domestic credit institutions
153- Debit
securities issued by domestic economic organizations
154- Foreign
Debit securities
155- Equity
securities issued by other domestic credit institutions
156- Equity
securities issued by domestic economic organizations
157- Foreign
Equity securities
159- Provision
for risks of securities
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This account
is used for reflecting the present value and changes of types of Government’s
securities (excluding Government’s Bills), municipal securities being invested
by the credit institution.
Account
152- Debit securities issued by other domestic credit institutions
Account
153- Debit securities issued by domestic economic organizations
Account
154- Foreign Debit securities
These accounts
are used for reflecting the present value and changes of types of Debit
securities being held by the credit institution for investment purpose and
available for sale at any time if it may be deemed as profitable.
Debit
securities being followed up on this account shall consist of bonds, valuable
papers,… issued by other domestic credit institutions, domestic economic
organizations or securities issued by the Government or foreign organizations.
Account
155- Equity securities issued by other domestic credit institutions
Account
156- Equity securities issued by domestic economic organizations
Account
157- Foreign Equity securities
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Equity
securities being accounted on this account are those which are listed in the
market and not eligible for forming a subsidiary, associate or joint venture
(jointly controlled entity).
Such
investments as capital contribution under contracts of capital contribution,
purchase of shares that are not listed in securities markets shall be reflected
on account 344, 348 (other long term investments).
Account
159- Provision for risks of securities
This account
is used for reflecting the provisioning, handling and return of risk provision
by the credit institution in accordance with laws and regulations on setting up
and use of provision for handling risks of investment securities available for
sale of the credit institution.
The accounting
on this account shall be performed in accordance with following regulations:
Conditions for setting up provision for securities risks:
- Securities
are invested, traded in compliance with applicable laws and regulations.
- For
investment securities that are classified as credit risk weighted Asset, the
credit institution shall be responsible for classifying and setting up risk
provision in accordance with laws and regulations on setting up and use of
provision for handling risks.
- For
investment securities that are not classified as credit risk weighted Asset,
the credit institution shall be responsible for setting up provision for price
fall as required by laws on provision for the fall of financial investments
price.
Account 159
has tier III accounts as follows:
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1592- General
provision
1599-
Provision for price fall
Accounting
details on Account 159 are similar to those of Account 149.”
8. To amend Account 20- Lending to other credit institutions as
follows:
“Account
20- Lending to other credit institutions
Account
201- Lending in VND to domestic credit institutions
Account
202- Lending in foreign currency to domestic credit institutions
Account
203- Lending in foreign currency to foreign credit institutions
These accounts
are used for accounting amount of loans given by the credit institution to
other credit institutions and loans that have been rescheduled by the credit
institution or that are overdue.
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This account
is used for reflecting the amount of current advances, overdue advances to
another credit institution after approving to discount, rediscount negotiable
instruments and valuable papers of such credit institution.
Account
209- Risk provision
This account
is used for reflecting the provisioning, handling and return of risk provision
by the credit institution in accordance with laws and regulations on setting up
and use of provision for handling risks of loans to other credit institutions.
Account 209
has tier III accounts as follows:
2091- Specific
provision
2092- General
provision
Accounting
details of these accounts are as follows:
Credit: - Amount of set up provision charged to expenses.
Debit: - Use of provision for handling.
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Credit
balance: - To reflect the available provision
amount at the end of the period.
Detailed
accounting: - To open 01 detailed account.”
9. To amend tier III accounts of account 20, account 21, account 23,
account 25, account 27, excluding accounts that reflect risk provision of above
mentioned accounts (accounts 209, 219, 239, 259, 279) as follows:
Account 201
has tier III accounts as follows:
2011- Current
debt
2012- Overdue
debt
Account 202
has tier III accounts as follows:
2021- Current
debt
2022- Overdue
debt
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2031- Current
debt
2032- Overdue
debt
Account 205
has tier III accounts as follows:
2051- Current
debt
2052- Overdue
debt
Account 211
has tier III accounts as follows:
2111- Current
debt
2112- Overdue
debt
Account 212
has tier III accounts as follows:
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2122- Overdue
debt
Account 213
has tier III accounts as follows:
2131- Current
debt
2132- Overdue
debt
Account 214
has tier III accounts as follows:
2141- Current
debt
2142- Overdue
debt
Account 215
has tier III accounts as follows:
2151- Current
debt
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Account 216
has tier III accounts as follows:
2161 - Current
debt
2162- Overdue
debt
Account 231
has tier III accounts as follows:
2311- Current
debt
2312- Overdue
debt
Account 232
has tier III accounts as follows:
2321- Current
debt
2322- Overdue
debt
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2511- Current
debt
2512- Overdue
debt
Account 252
has tier III accounts as follows:
2521- Current
debt
2522- Overdue
debt
Account 253
has tier III accounts as follows:
2531- Current
debt
2532- Overdue
debt
Account 254
has tier III accounts as follows:
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2542- Overdue
debt
Account 255
has tier III accounts as follows:
2551- Current
debt
2552- Overdue
debt
Account 256
has tier III accounts as follows:
2561- Current debt
2562- Overdue
debt
Account 271
has tier III accounts as follows:
2711- Current
debt
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Account 272
has tier III accounts as follows:
2721- Current
debt
2722- Overdue
debt
Account 273
has tier III accounts as follows:
2731 - Current
debt
2732- Overdue
debt
Account 275
has tier III accounts as follows:
2751 - Current
debt
2752- Overdue
debt
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This account
is used for reflecting the amounts of loans given by the credit institution to
its customers that are within the term as stated in the credit contract or
within the extended term, rescheduled period for loans that are extended,
reschedule by the credit institution/
Debit: - Amounts of loans to customers.
- Transfer
from appropriate account.
Credit: - Amounts paid by customers.
- Transfer to
appropriate account
Debit
balance: - To reflect amounts of current debt,
extended debt, reschedule debt of customers
Detailed
accounting: - To opened detail accounts by specific
borrowers.
Accounting
details on Accounts “Overdue debt”:
This account
is used for reflecting amounts of loans given by the credit institutions to its
customers that have been overdue and not extended, rescheduled.
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Credit: - Amounts paid by customers.
- Transfer to
appropriate account.
Debit
balance: - To reflect the amounts of loans to
customers that have been overdue
Detailed
accounting: - To open detailed accounts by specific
customers having overdue debt.
10. To amend tier III accounts of account 219, Account 239, account 259,
account 279 as follows:
Account 219
has tier III accounts as follows:
2191- Specific
provision
2192- General
provision
Account 239
has tier III accounts as follows:
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2392- General
provision
Account 259
has tier III accounts as follows:
2591 -
Specific provision
2592- General
provision
Account 279
has tier III accounts as follows:
2791 -
Specific provision
2792- General
provision
Details and
method of accounting for these accounts are similar to those of account 209.
11. To amend account 22- Discount of commercial papers and valuable
papers for domestic economic organizations, individuals as follows:
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Account 22 has
tier II, tier III accounts as follows:
Account
221- Discount of negotiable instruments and valuable papers in VND
This account
is used for reflecting the amount in VND already paid to the economic organization
or individual after approving to discount negotiable instruments and valuable
papers of such economic organization or individual.
2211- Current
debt
2212- Overdue
debt
Accounting
details on Accounts 2211, 2212 are similar to those of accounts 2111, 2112.
Account
222- Discount of negotiable instruments and valuable papers in foreign currency
This account
is used for reflecting the amount in foreign currency already paid to the
economic organization or individual after approving to discount negotiable instruments
and valuable papers in foreign currency of such economic organization or
individual.
2221- Current
debt
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Accounting
details on Accounts 2221, 2222 are similar to those of accounts 2111, 2112.
Account
229- Risk provision
This account is used for
reflecting the provisioning, handling and return of risk provision by the
credit institution in accordance with laws and regulations on setting up and
use of provision for handling risks of amounts advanced to economic
organizations or individuals after approving to discount negotiable instruments
and valuable papers.
Account 229
has tier III accounts as follows:
2291- Specific
provision
2292- General
provision
Details and
method of accounting of account 229 are similar to those of account 209.”
12. To amend account 24- Guarantee as follows:
“Account
24- Guarantee payment
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This account
is used for reflecting the amount in VND paid by the guaranteeing credit
institution on behalf of its customer in case where the customer fails to
perform his obligation upon maturity. The accounting on this account shall be
performed in accordance with following regulations:
The customer
shall be required to bear the interest rate on the amount paid on behalf of hem
in accordance with applicable laws and regulations. For this guarantee payment,
the guaranteeing credit institution shall prompt the debt collection, if the
customer is unable to make payment, then the guaranteeing credit institution
shall proceed with disposing collateral in accordance with laws and regulations
for debt collection.
Debit: - Amount paid by the guaranteeing credit institution.
Credit: - Amount collected from the guaranteed customer.
Debit
balance: - To reflect the amount paid by the guaranteeing
credit institution but not collected yet.
Detailed
accounting: - To open detailed accounts by specific
customers guaranteed by the credit institution (enclosed with promissory note).
Account
242- Payments in foreign currency on behalf of customers
This account
is used for reflecting the amount in VND paid by the guaranteeing credit
institution on behalf of its customer in case where the customer fails to
perform his obligation upon maturity.
Details and
method of accounting of account 242 are similar to those of account 241.
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This account
is used for reflecting the provisioning, handling and return of risk provision
by the credit institution in accordance with laws and regulations on setting up
and use of provision for handling risks of payments on behalf of customers in
guarantee operations.
Account 249
has tier III accounts as follows:
2491- Specific
provision
2492- General
provision
Accounting
details on Account 249 are similar to those of account 209”.
13. To amend, supplement account 27 - Other credits to domestic economic
organizations, individuals as follows:
“In case of
arising other credit operations in foreign currency for domestic economic
organizations, individuals, CIs shall be permitted to use this account for
accounting, but, in the notes to the financial statement, it is required to
clearly distinguish outstanding loans in foreign currency from outstanding
loans in VND on this account”.
14. To amend account 281- Debts pending for settlement secured by foreclosed
assets as follows:
“Account
281- Debts pending for settlement secured by foreclosed assets
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Account 281
has tier III accounts as follows:
2811- Debts
pending for settlement that have been secured by foreclosed assets from 30
June, 1998 backward
2812- Other
debts pending for settlement secured by foreclosed assets
Account
2811- Debts pending for settlement that have been secured by foreclosed assets
from 30 June 1998 backward
This account
is used for reflecting uncollected overdue debts pending for settlement that
have been secured by foreclosed assets being transferred from overdue debt
account from 30 June, 1998 backward.
Debit: - Overdue loans secured by foreclosed assets.
- To adjust
the positive difference between the selling price of assets received and the
debt to be paid by the borrower.
Credit: - Amount of selling the foreclosed assets received by the credit
institution (by the real proceeds from the sale of foreclosed assets).
- To adjust
the negative difference between the selling price of assets received and the
debt to be paid by the borrower (covering risk after selling the foreclosed
assets).
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Detailed
accounting: - To open detailed accounts by specific
customers who have debts pending for settlement and being secured by foreclosed
assets.
Besides the
detailed accounting books, the credit institution shall open a detailed log
book for individual foreclosed assets of respective debts on account 2811.
Account
2812- Other debts pending for settlement that have been secured by foreclosed
assets
This account
is used for reflecting uncollected debts that have been secured by foreclosed
assets for the credit institution in addition to items already accounted to
account 2811.
Debit: - Amounts of loans secured by foreclosed assets.
Credit: - Amount of loan received from the sale of foreclosed assets
received by the bank
- To process
the negative difference between value of foreclosed assets and amount of debt
to be paid by the borrower.
Debit
balance: - To reflect the loans not collected yet
but have foreclosed assets pending for settlement.
Detailed
accounting: - To open detailed accounts by specific
customer having debts pending fore settlement but being secured by foreclosed
assets.
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15. To amend details of account 283 - Unsettled debts having
collaterals, account 284- Unsettled debts without collaterals and subjects for
debt collection no longer existing, account 285- Unsettled debts without
collaterals but obligors still in existence and in operation, as follows:
The phrase “in
accordance with the Decision No. 149/2001/QD-TTg dated 05 October 2001 of the
Prime Minister” shall be amended as “in accordance with Decision of the Prime
Minister “
16. To amend account 289- Provision for risks of debts pending for
settlement as follows:
“Account
289 - Provision for risks of debts pending for settlement
This account
is used for reflecting the provisioning, handling and return of risk provision
by the credit institution in accordance with laws and regulations on setting up
and use of provision for handling risks of debts pending for settlement.
Account 289
has tier III accounts as follows:
2891- Specific
provision
2892- General
provision
Accounting
details on Account 289 are similar to those of Account 209.”
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“Account
299 - Provision for risks of frozen debts
This account
is used for reflecting the provisioning, handling and return of risk provision
by the credit institution in accordance with laws and regulations on setting up
and use of provision for handling risks of frozen debts.
Account 299
has tier III accounts as follows:
2991- Specific
provision
2992- General
provision
Accounting
details on Account 299 are similar to those of Account 209.”
18. To amend Account 305 - Depreciation of fixed assets as follows:
The clause:
“For fixed assets pending for the liquidation decision from the time when they
cease their activities, they shall not be amortized any more” in the accounting
details shall be removed.
19. To amend Account 311-Working tools in use as follows:
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This account
is used for reflecting the present value and changes of increase, decrease of
instruments, devices of the credit institution.
The accounting
on this account shall be as follows:
- To account
the import, export, inventory of instruments, devices shall reflect the actual
value.
- In addition
to the detailed accounting book by the value of instruments, tools, a detailed
book of the instruments, tools must be opened to record, follow up the volume
and value of each type of instruments, tools.
A store card
must be opened by the storekeeper to record and follow up the volume of each
type of instruments, tools in line with the opening of accounting book.
- For
instruments, tools issued to serve business activities: they must be recorded,
followed up in objects and values on detailed books for monitoring the place of
using and the person who takes material responsibility.
- For
instruments, tools with low small value, upon issuing for business purpose,
their value must be charged one-off to the expenses.
- For
instruments, tools issued for one-off use with large value and used in various
accounting period, the value of the issued instruments, tools shall be
accounted into Account 388-Expenses pending for allocation and gradual
allocation to expenses of various accounting periods.
Debit: - Value of instruments, tools received.
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Debit
balance: - To reflect the value of instruments,
tools in stock.
Detailed
accounting: - To open detailed account by each
group or type of instruments, tools.”
20. To amend Account 34 - Capital contribution, share purchase as
follows:
“Account 34
- Capital contribution, long term investment
This account
is used for reflecting the value and changes of capital contributions, long
term investments of the credit institution.
Accounting on
this account shall consist of: Investments in subsidiaries, capital
contributions for joint venture in jointly controlled entities, capital
contributions in associates and other long term investments that are not listed
yet in securities market (where the long term investments have already been
listed in securities market, they shall be accounted on Account
15 -
Investment securities available for sale as appropriate).
Account 34 has
tier II, tier III accounts as follows:
341 -
Investments in subsidiaries in VND
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3421 - Capital
contribution for joint venture with other credit institutions
3422 - Capital
contribution for joint venture with economic organizations
343 -
Investments in associates in VND
344 - Other
long term investments in VND
345 -
Investments in subsidiaries in foreign currency
346 - Capital
contributions for joint ventures in foreign currency
3461 - Capital
contribution for joint venture with other credit institutions
3462 - Capital
contribution for joint venture with economic organizations
347 - Investments
in associates in foreign currency
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349 -
Provision for fall of long term investments price
Account
341 - Investments in subsidiaries in VND
Account
345 - Investments in subsidiaries in foreign currency
This Account
is used for reflecting the present value and changes of capital contributions
in subsidiaries. Subsidiary is an entity that is controlled by the credit
institution.
Accounting on
this Account shall be subject to Vietnam Accounting Standard No. 25 -
Consolidated financial statements and accounting of investments in subsidiaries
and following regulations:
1. These
accounts may be accounted only when the credit institution holds more than 50%
of the owner capital (more than 50% of voting right), has controlling power
over financial policies and operation of such enterprise. When the credit
institution has no longer controlling power over the enterprise, the investment
in the subsidiary shall be written down on these accounts.
2. In
following cases, the investment in a subsidiary shall continue to be recorded
where the credit institution holds less than 50% of the owner’s capital (less
than 50% of the voting right) at the subsidiary, but there are otherwise
agreements:
a. Other
investors agree to reserve more than 50% of the voting right to the credit
institution.
b. The credit
institution has controlling power over financial policies and operation of the
subsidiary as agreed.
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d. The credit
institution has the power to cast a majority vote at meetings of the Board of
Directors or equivalent management level.
3. Investment
in the subsidiary must be reflected by the original cost, including Buying
price plus costs of buying (if any), such as brokerage, transaction, fees,
taxes and banking charges,...
4. Accounting
of economic operations arising during the business combination of the
enterprise who is defined as the buyer in case of business combination
resulting in parent- subsidiary relationship shall be subject to Vietnam
Accounting Standard No. 11 “Business combination” and the Circular guiding such
Standard.
5. A detailed
account must be opened to follow up the investments in each subsidiary by face
value, real buying price of stocks, real costs of investment in the subsidiary.
6. Incomes
from the subsidiary must be timely and fully accounted (stock interest,
business interest) of the fiscal year into the separate financial statements of
the parent company. Dividends, profits distributed from the subsidiary shall be
accounted to the Account 78 - Incomes from capital contribution, share
purchase.
7. For the
case of capital contribution, investment in subsidiaries in foreign currency,
the credit institution shall convert into the booking currency at the exchange
rate announced by the State Bank at the time of capital contribution. The
credit institution shall not be permitted to revaluate the capital contribution,
share purchase, even the of exchange rate difference for writing up (down) the
contributed capital.
Debit: - Real value of the investment in the subsidiary increased.
Credit: - Real value of the investment in the subsidiary decreased.
Debit
balance: - Real value of the investment in the
subsidiary available.
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Account
342 - Capital contribution for joint venture in VND
Account
346 - Capital contribution for joint venture in foreign currency
This account
is used for reflecting the entire capital contribution for joint venture in the
form of jointly controlled entity and the recovery of contributed capital for
joint venture upon the joint venture contract terminates.
The jointly
controlled entity is established by capital contributors, which is newly
established entity, independently operates as an enterprise but still subject
to the control of the joint venture parties under the joint venture contract.
The jointly controlled entity shall perform its own accounting in accordance
with current laws and regulations on accounting like other enterprises.
Capital
contributed in the jointly controlled entity shall include types of assets,
materials, funds belonging to the ownership of the enterprise, including long
term loan fund used for the capital contribution.
Accounting on
this account shall be subject to Vietnam Accounting Standard No. 08 “Financial
information on capital contributions for joint venture” and following
regulations:
1. The investment
in joint venture shall be accounted on this account as long as the credit
institution has joint controlling power over financial policies and operation
of the invested entity. Where the credit institution has no longer jointly
controlling power, the investment in the jointly controlled entity shall be
written down on these accounts.
2. Capital
contribution for joint venture shall be executed in 3 forms: Jointly control
business line, Jointly controlled asset and Jointly controlled entity. Accounts
342, 346 are only used for accounting capital contributions in jointly
controlled entities, not applied to jointly controlled business lines and
jointly controlled assets.
3. Value of
capital contributed in jointly controlled entities reflected on this account
shall be the value of contributed capital that is unanimously assessed and
approved by the joint venture parties in the minutes of capital contribution.
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- If the
re-valuated price of materials, goods is higher than book value at the time of
capital contribution, this difference shall be treated as follows:
+ If the
difference between the re-valuated price of materials, goods that are defined
as contributed capital is higher than the book value, it shall be directly
accounted into other incomes of the current period in proportion with the
benefits of other parties in the joint venture.
+ If the
difference between the re-valuated price of materials, goods that are defined
as contributed capital is higher than the book value in proportion with the own
benefit in the joint venture, it shall be recorded as unrealized revenues
(account 488 - Revenues pending for allocation). Where the jointly controlled
entity sells the materials, goods to an independent third party, such
unrealized revenue shall be carried over to other incomes.
- If the
re-valuated price of materials, goods is lower than the book value at the time
of capital contribution, this difference shall be directly recorded into other
expenses of the current period.
5. For the
case of capital contribution for joint venture in fixed assets:
- If the
re-valuated price of fixed asset is higher than book value at the time of
capital contribution, this difference shall be treated as follows:
+ If the
difference of the re-valuated price is higher than the remaining value of fixed
asset in proportion with the benefits of other parties in the joint venture, it
shall be directly recorded into other incomes.
+ If the
difference of the re-valuated price is higher than the remaining value of fixed
asset in proportion with the own benefit in the joint venture, it shall be
deferred and recorded into unrealized revenues (revenues pending for
allocation). Annually, this unrealized revenue (gain from revaluation of fixed
asset being contributed for joint venture) shall be gradually allocated to
other incomes basing on the productive time of the fixed asset that is used by
the jointly controlled entity.
- If the
re-valuated price of the fixed asset is lower than the remaining value on
accounting book at the time of capital contribution, this difference shall be
directly recorded into other expenses of the current period.
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7. Profits
from outcomes of capital contribution for joint venture in jointly controlled
entity shall be the income from capital contribution, long term investment and
be accounted to the Credit of Account 78 - Capital contribution, share
purchase.
8. Parties who
contribute capital to the jointly controlled entity shall be entitled to
transfer their contributed capital within the joint venture. Where the
transferred value is higher than the capital contributed to the jointly
controlled entity, the interest difference due to capital transfer shall be
reflected to the Credit of the account Other incomes. On the contrary, if the
transferred value is lower than the contributed capital, then the difference
shall be the loss from capital transfer and be reflected to the Debit of the
account Other expenses.
9. The jointly
controlled entity shall not be authorized to record the expenses that are
incurred in relation to the transfer of contributed capital of the joint
venture parties. The accountant shall only follow up the details of contributed
capital sources and carry out procedures of changing ownership on the business
registration certificate or investment license.
10. Joint
venture parties or other counter-parties repurchasing the contributed capital
from another party in the joint venture, the capital contributed in the joint
venture shall be reflected at the real buying price.
11. For the
case of capital contribution, investment in jointly controlled entity in
foreign currency, the credit institution shall convert into the currency on
accounting books at the exchange rate as announced by the State Bank at the
time of capital contribution. The credit institution shall not revaluate its
contributed capital for joint venture, even the of exchange rate difference for
writing up (down) the contributed capital.
Debit: - Amount of capital contributed for joint venture in jointly
controlled entities increased.
Credit: - Amount of capital contributed for joint venture in jointly
controlled entities decreased due to recovery, transfer, or the co- controlling
power having terminated.
Debit
balance: - Amount of capital contributed for joint
venture in jointly controlled entities available at the end of the period of
the credit institution.
Detailed
accounting: - To open a detailed account for each
jointly controlled entity.
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Account
347 - Investments in associates in foreign currency
This account
is used for reflecting the value of the direct investment by the investor in an
associate and increase, decrease of the investment in the associate. An
investment shall be defined as investment in an associate where the investor
directly holds from 20% to less than 50% of the owner’s capital (from 20% to
less than 50% of the voting right) of the invested entity without any other
agreement.
Accounting on
this account shall be subject to Vietnam Accounting Standard No. 07 “Accounting
of investments in associates” and following regulations:
1. Investments
in associates shall be implemented in accordance with regulations of the State
Bank on prudential ratios in operation of credit institutions.
2. Accounting
of investments in associates upon preparing and presenting own financial
statements of the investor shall be realized under the original cost method. In
accounting the investments in associates under original cost method, the value
of the investments shall not be changed during the investment period, except
for the case where the investor buys extra or liquidates all or a part of the
investment or receives benefits other than distributed profits.
3. Original
cost of an investment shall be defined as follows:
- Original
cost of the investment in an associate shall include the contributed capital or
the real buying price of the investment plus costs of buying, such as
brokerage, transaction, taxes, fees… (if any).
- For the case
of contributing capital in associates in fixed asset, materials, goods, the
original cost of the investment shall be recorded by the value that is
unanimously valuated by the capital contributors. The difference between the
book value and re-valuated value shall be treated as follows:
+ The positive
difference between the re-valuated value and book value/remaining value of the
fixed asset shall be recorded into other incomes.
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4. A detailed
account must be opened for following up the value of the investment in each
associate. Bases for booking the value of the investments in associates shall
be as follows:
- For
investments in joint stock companies listed in securities market, the booking
by the investor shall be based on the amount really paid in purchasing shares,
including costs directly relating to the stock purchase and official notice
from the Securities Exchange referring to the purchase of stocks of the
associate that has already been owned by the investor;
- For
investments in unlisted joint stock companies, the booking shall be based on
the ownership certificate to the stocks and receipt of money from sale of
stocks of the invested company or documentation for purchase of such
investments;
- For
investments in other types of enterprises, the booking shall be based on the
minutes of capital contribution, profit (or loss) distribution agreed by and
between the parties or documentation for the purchase, sale of such
investments;
- The investor
shall only record the dividends, profits distributed from the associates when
receiving an official notice from the associate as to the number of dividends
to be received or the profit amount to be distributed in the current period.
5. For the
case of capital contribution in associates in foreign currency, the credit
institution shall convert into the currency on accounting books at the exchange
rate as announced by the State Bank at the time of capital contribution. The
credit institution shall not revaluate its contributed capital for joint
venture, even the of exchange rate difference for writing up (down) the
contributed capital.
Debit: - Original cost of the investment in associates increased.
Credit: - Original cost of the investment decreased due to receiving
benefits other than distributed profits
- Original
cost of the investment decreased due to selling, liquidating the entire or a
part of the investment.
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Detailed
accounting: - To open a detailed account for each
associate.
Account
344 - Other long term investments in VND
Account
348 - Other long term investments in foreign currency
This account
is used for reflecting the present value and the increase, decrease of other
long term investments (other than investments in subsidiaries, capital
contribution in jointly controlled entities, investments in associates and stocks
listed in securities markets), such as:
Investments in
bonds, stocks or investments in other units where the credit institution only
holds less than 20% of the owner’s capital (less than 20% of the voting
right),… and the period of recovery or capital settlement of more than 1 year.
Accounting on
this account shall be subject to following regulations:
1. Long term
investments shall be implemented in accordance with regulations of the State
Bank on prudential ratios in operation of credit institutions.
2. The
accountant shall follow up in details under following criteria:
- For
investments in stocks: to follow up in details by each face value of the
stocks, each stock issuer;
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3. Capital
contributions in jointly controlled entities without having co-controlling
power but holding less than 20% of the voting right in the joint ventures, such
capital contributions shall also be accounted on Accounts 344, 348 (Other long
term investments) at original cost.
4. For the
case of long term investments in foreign currency, the credit institution shall
convert into the currency on accounting books at the exchange rate as announced
by the State Bank at the time of capital contribution. The credit institution
shall not revaluate its contributed capital for joint venture, even the of
exchange rate difference for writing up (down) the contributed capital.
Debit: - Value of other long term investments increased.
Credit: - Value of other long term investments decreased.
Debit
balance: - Value of other long term investments
available of the credit institution.
Detailed
accounting: - To open a detailed account for each
invested entity.
Account
349 - Provision for fall of long term investments price
This account
is used for reflecting the present amount and increase (decrease) of provisions
for the fall of long term investments price.
Accounting on
this account shall be subject to following regulations:
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2. If the
amount of provision to be set up for the current year is higher than the amount
of provision being stated in the accounting books, such difference shall be
recorded to expenses of the current period. If the amount of provision to be
set up for the current year is lower than the provision balance set up for
previous year that is not used up yet, such difference shall be written down in
expenses, for the case where the balance on the account of expense is not
enough to cover the return of provision, the remaining shall be returned to the
account of income.
3. The
provision for fall of financial investments price shall be used for covering the
loss of all long term investments actually incurred due to such causes as the
investor going bankrupt, natural disaster,… which lead to the investment be
unrecoverable or be recoverable at an amount lower than the original costs of
the investments. This provision is not used for covering losses from the
liquidation of investments.
Debit: - To return the difference between the amount of provision for fall
of price of long term investment securities to be set up for the current year
that is smaller than the amount of provision set up in previous year but not
used up yet.
- To set off
the value of the long term investment that incurs loss upon decision to use the
amount of provision already set up to set off the incurred loss.
Credit: - To set up provision for fall of long term investment securities
price (to count the first time and calculate the increased difference of
provision).
Credit
balance: - Amount of provision for fall of long
term investment securities price available.
Detailed
accounting: - To open a detailed account.”
21. To amend Account 351 - Security deposits, mortgage, pledge as
follows: The phrase “bills, bonds” in the accounting details shall be removed.
22. To amend Account 359- Other receivable accounts as follows: “Account
359- Other receivable accounts
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Accounting on
this account shall be subject to following regulations:
1. The credit
institution shall not reflect credit facilities, receivables of which details
are required to account to other appropriate accounts to this account.
2. The credit
institution should manage, closely follow up the receivables by specific
contents receivable and each customer to pay the debt.
For
receivables that are classified as credit risk weighted assets, difficult to
collect debts, the credit institution shall classify debts and set up provision
against risks in accordance with laws and regulations on setting up and use of
provision for risk handling.
Account 359
has tier III accounts as follows:
3591-
Receivables classified as credit risk weighted assets
3592- Other
receivables
3597- Specific
risk provision
3598- General
risk provision
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Account
3591- Receivables classified as credit risk weighted assets
This account
is used for reflecting debts receivable that are classified as credit risk
weighted assets and the payment of debts by customers.
Debit: - Amount receivable from the customer.
Credit: - Amount received.
Debit
balance: - To reflect the remaining amount to be
received from the customer.
Detailed
accounting: - To open detailed account by each
customer responsible for debt repayment.
Account
3592- Other receivables
This account
is used for reflecting debts receivable that are not classified as credit risk
weighted assets in accordance with laws and regulations and the payment of
receivable debts by the customers.
Accounting
details on Account 3592 are similar to those of Account 3591.
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This account
is used for reflecting the setting up, settlement and return of risk provisions
in accordance with laws and regulations on setting up and use of provisions for
dealing with risks of receivables that are classified as credit risk weighted
assets.
Credit: - Amount of provision that is set up and charged to expenses.
Debit: - Use of provision for risk handling.
- Return of
the excessive provision amount set up as required.
Credit balance:
- To reflect the amount of provisions available at
the end of the period.
Detailed
accounting: - To open 01 detailed account.
Account
3598- General risk provision
This account
is used for reflecting the setting up, settlement and return of risk provisions
in accordance with laws and regulations on setting up and use of provisions for
dealing with risks of receivables that are classified as credit risk weighted
assets.
Credit: - Amount of provision that is set up and charged to expenses.
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- Return of
the excessive provision amount set up as required.
Credit
balance: - To reflect the amount of provisions
available at the end of the period.
Detailed
accounting: - To open 01 detailed account.
Account
3599- Provision for debts difficult to collect
This account
is used for reflecting the setting up, settlement and return of risk provisions
in accordance with laws and regulations on setting up and use of provisions for
dealing with risks of receivables that are not classified as credit risk
weighted assets.
Credit: - Amount of provision that is set up and charged to expenses.
Debit: - Use of provision for risk handling.
- Return of
the excessive provision amount set up as required.
Detailed
accounting: - To open 01 detailed account.”
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“Account
38- Other Assets
Account
381- Funds transferred for granting syndicated credits
This account
is used for reflecting the amount of money transferred by the credit
institution to the head credit institution for granting syndicated credit to a
project at a level as agreed through the conclusion of syndication contract.
Account 381
has tier III accounts as follows:
3811- Funds
transferred for granting syndicated credits in VND
3812- Funds
transferred for granting syndicated credits in foreign currency
Debit: - Amount transferred to the head credit institution for granting
credits to project.
Credit: - Amount of money granted by the head credit institution to the
projects.
Debit
balance: - To reflect the amounts already
transferred to the head credit institution for granting credit to the projects
but the head credit institution has not disbursed yet to the customer.
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Account
382- Entrustment
This account
is used for reflecting the amount transferred by the entrusting credit
institution to the entrusted credit institution at a level as agreed in the
Entrustment contract concluded.
Account 382
has tier III accounts as follows:
3821- Credit
extension entrustment in VND
3822- Credit
extension entrustment in foreign currency
3823- Other
entrustments in VND
3824- Other
entrustments in foreign currency
Account
3821- Credit extension entrustment in VND
This account
is used for reflecting the amount in VND transferred by the entrusting credit
institution to the entrusted credit institution for granting credit to
customers at a level as agreed in the Entrustment contract concluded.
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Credit: - Amount paid by the entrusted institution under the contract.
Debit
balance: - To reflect the amount transferred to the
entrusted institution but credit has not been granted yet.
Detailed
accounting: - To open a detailed account by each
entrusted institution, each type of credit extension entrustment.
Account
3822- Credit extension entrustment in foreign currency
This account
is used for reflecting the amount in foreign currency transferred by the
entrusting credit institution to the entrusted credit institution for granting
credit to customers at a level as agreed in the Entrustment contract concluded.
Accounting
details on Account 3822 are similar to those of Account 3821.
Account
3823- Other entrustments in VND
This account
is used for reflecting the amount in VND transferred by the entrusting credit
institution to the entrusted credit institution for granting credit to
customers at a level as agreed in the Entrustment contract concluded, excluding
the items as reflected in Account 3821-Credit extension entrustment in VND.
Accounting
details on Account 3823 are similar to those of Account 3821.
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This account
is used for reflecting the amount in foreign currency transferred by the
entrusting credit institution to the entrusted credit institution for granting
credit to customers at a level as agreed in the Entrustment contract concluded,
excluding the items as reflected in Account 3821-Credit extension entrustment
in foreign currency.
Accounting
details on Account 3824 are similar to those of Account 3821.
Account
383- Investments in finance leasing facilities
This account
is used for reflecting the amount already paid by the finance leasing Company
for procuring finance lease assets before the time of finance leasing.
Account 383
has tier III accounts as follows:
3831-
Investments in finance leasing facilities in VND
3832-
Investments in finance leasing facilities in foreign currency
Account
3831- Investments in finance leasing facilities in VND
This account
is used for reflecting the amount in VND already paid by the finance leasing
Company for procuring finance lease assets before the time of finance leasing.
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Credit: - Value of assets being used for finance lease.
Debit
balance: - To reflect the amount already paid for
procurement of finance lease assets that have not been used for finance lease.
Detailed
accounting: - To open a detailed account by each
finance lease customer.
Account
3832- Investments in finance leasing facilities in foreign currency
This account
is used for reflecting the amount in foreign already paid by the finance
leasing Company for procuring finance lease assets before the time of finance
leasing. Accounting details on Account 3832 are similar to those of Account
3831.
Account
386- Risk provision
This account
is used for reflecting the setting up, settlement and return of risk provisions
in accordance with laws and regulations applicable to Other Assets.
Account 386
has tier III accounts as follows:
3861- Specific
risk provision
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3863- Other
risk provisions
Account
3861- Specific risk provision
This account
is used for reflecting the setting up, settlement and return of risk provisions
in accordance with laws and regulations on setting up and use of provision for
handling risks of Other Assets that are classified as credit risk weighted
assets.
Accounting
details of this account are similar to those of Account 3597.
Account
3862- General risk provision
This account
is used for reflecting the setting up, settlement and return of risk provisions
in accordance with laws and regulations on setting up and use of provision for
handling risks of Other Assets that are classified as credit risk weighted
assets.
Accounting
details of this account are similar to those of Account 3598.
Account
3863- Other risk provisions
This account
is used for reflecting the setting up, settlement and return of risk provisions
in accordance with laws and regulations on setting up and use of provision for
handling risks of Other Assets that are not classified as credit risk weighted
assets.
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Debit: - Use of provision for risk handling.
- Return of
the excessive provision amount set up as required.
Credit
balance: - To reflect the amount of provisions
available at the end of the period.
Detailed
accounting: - To open detailed accounts by each
type of Other Assets to be set up provision.
Account
387- Foreclosed assets whose ownership has been transferred to the credit
institution, pending for settlement
This account
is used for reflecting the value of foreclosed assets of which ownership has
been transferred to the credit institution, pending for settlement. The credit
institution is required to have sufficient regulatory documents on the legal
ownership to such assets.
Debit: - Value of foreclosed assets of which ownership has been transferred
to the credit institution, pending for settlement.
Credit: - Value of foreclosed assets that have been settled.
Debit
balance: - To reflect the value of foreclosed
assets of which ownership has been transferred to the credit institution,
pending for settlement.
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Account
388- Expenses pending for allocation
This account
is used for reflecting the expenses that have really been incurred but are
related to business result of various accounting periods and the carrying over
of allocation of these expenses to expenses of appropriate accounting periods
in conformity with accounting standards.
Debit: - Expenses pending for allocation (prepaid expenses) being incurred
in the period.
Credit: - Prepaid expenses allocated to expenses of the current period.
Debit
balance: - To reflect the prepaid expenses pending
for allocation.
Detailed
accounting:- To open detailed accounts by each item
of prepaid expense pending for allocation.
Account
389- Other Assets
This account
is used for reflecting other assets of the credit institution other than the
assets that have been accounted into appropriate accounts.
Debit: - Value of other assets of the credit institution increased in the
period.
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Debit
balance: - Value of other assets at the end of the
period.
Detailed
accounting: - To open detailed accounts for each
type of other assets.”
24. To rename the Account 39 - “Receivable interests” as “Interests and
fees receivable”.
25. To amend the phrase “commercial papers” as “negotiable instruments”
in the name and Accounting details on Account 419- Borrowings through discount,
rediscount of negotiable instruments and other valuable papers.
26. To amend, supplement the Accounting details on Account 431 - Face
value of valuable papers denominated in VND and Account 434 - Face value of
valuable papers denominated in foreign currency and gold as follows:
“Debit: - Payment of valuable papers at maturity.
- Buying back
valuable papers issued by the very credit institution”.
27. To amend the Account 44 - Funds financed, entrusted for investment,
lending:
“Account 44
- Funds financed, entrusted for investment, lending
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This account
is used for reflecting the amounts of funds financed, entrusted for investment,
lending in VND by the Government, domestic and foreign organizations,
individuals to the credit institution for designated purposes, the credit
institution shall be responsible for returning such funds at maturity.
Account 441
has tier III accounts as follows:
4411- Funds
received from the foreign organizations, individuals
4412- Funds
received from the Government
4413- Funds
received from the domestic organizations, individuals
Credit: - Funds assigned by the counter-parties to the credit institution.
Debit: - Funds returned to the assigning counter-parties.
Credit
balance: - To reflect the funds financed, entrusted
by the counter-parties being used by the credit institution.
Detailed
accounting: - To open detailed accounts by each
type of fund of each assigning counterparty.
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This account
is used for reflecting the amounts of funds financed, entrusted for investment,
lending in foreign currency by the Government, domestic and foreign
organizations, individuals to the credit institution for designated purposes, the
credit institution shall be responsible for returning such funds at maturity.
Account 442
has tier III accounts as follows:
4421- Funds
received from the foreign organizations, individuals
4422- Funds
received from the Government
4423- Funds
received from the domestic organizations, individuals
The Accounting
details on Account 442 are similar to those of Account 441.”
28. To amend, supplement the Accounting details on Account 4711 -
Purchase, sale of foreign currency for trading purpose:
“Credit: - Value of foreign currency purchased.
Debit: - Value of foreign currency sold.
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Debit
balance: - To reflect the value of foreign currency
from other sources sold but not purchased yet for set-off purpose
Detailed
accounting: - To open 01 detailed account “
29. To amend, supplement the Accounting details on Account 4712 -
Payment for purchase, sale of foreign currency for trading purpose:
“Debit: - Amount in VND paid for buying foreign currency (at the real buying
rate).
- Carrying
over the gain difference of foreign currency trading (counterpart of Account 72
- Incomes from foreign exchange trading).
- Amount of
increasing Debit balance to be equal to the balance of Account 4711 upon
revaluating the balance of traded foreign currency at the exchange rate
available on the final day of the month (counterpart of Account 631 -
Difference of exchange rate).
Credit: - Amount in VND received from the sale of foreign currency (at the
real selling rate).
- Carrying
over the loss difference of foreign currency trading (counterpart of Account 82
- Expenses on foreign exchange trading).
- Amount of
decreasing Debit balance to be equal to the balance of Account 4711 upon
revaluating the balance of traded foreign currency at the exchange rate
available on the final day of the month (counterpart of Account 631 -
Difference of exchange rate).
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Credit
balance: - To reflect the amount in VND received in
correspondence with the amount of foreign currency sold from other sources but
not purchased for set-off purpose.
Detailed
accounting:- To open 01 detailed account “
30. To rename the Account 49 - “Interests payable” as “Interests and
fees payable”.
31. To amend the Accounting details on Account 509 - Other payments
among the credit institutions as follows:
“This account
is used for reflecting the payments in VND or in foreign currency (other than
the payments already accounted into appropriate accounts) among the credit
institutions”.
32. To amend, supplement the Accounting details on Account 63-
Difference of exchange rate, gold, silver, precious stones as follows:
“This account
is used for reflecting the difference of exchange rate, gold, silver, precious
stones. The credit institution shall not be authorized to distribute profits or
pay dividends on the gain from the difference of exchange rate re-valuated at
the end of the fiscal year of items originated from foreign currency as well as
currency derivatives originated from foreign currency”.
33. To amend the Account 633 - Difference due to revaluation of
derivatives as follows:
“Account
633 - Difference due to revaluation of derivatives
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This account
has tier III accounts as follows:
6331- Swap
transactions
6332- Currency
forward transactions
6333- Currency
future transactions
6334- Currency
option transactions
6338 - Other
derivatives
Credit: - Difference increased due to revaluation of balances of derivative
accounts.
Debit: - Difference decreased due to revaluation of balances of derivative
accounts.
Credit
balance or Debit balance: - To reflect the Credit
difference or Debit difference arising in the year but not settled yet.
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At the end of
the year, balance of this account shall be finally settled. If the account has
Credit balance, such Credit balance shall be recorded to incomes account; If
the account has Debit balance, such Debit balance shall be recorded to expenses
account.”
34. To amend Account 69 - Undistributed profits as follows:
“Account 69
- Undistributed profits
This account
is used for reflecting the business result (profit, loss) after Corporate
income tax and the distribution of business results of the credit institution.
Accounting on
this account shall be subject to following regulations:
1. Business
results are reflected on Account 69 - After Corporate income tax profit or loss
of business activities
2. The
distribution of business results of the credit institution must be clear,
obvious and compliant with current financial regulations.
3. It is
required to account in details the business result of each accounting period
(previous year, current year), and to follow up in details by each item of
profit distribution of the credit institution (setting up funds, supplementing
operating capital, distributing dividends,…).
4. Upon
applying retroactively due to changes in accounting policies and adjusting
retroactively material mistakes of the previous years that are not detected
until the current year, resulting in the adjustment of opening balance of the
undistributed profit, the accountant shall adjust to increase or decrease the
opening balance of Account 692 - Booking profit of previous year and to
increase or decrease the norm of Undistributed profit on the Balance sheet in
accordance with Vietnam Accounting Standard No. 29 “Changes in accounting
policies, accounting estimates and mistakes” and Vietnam Accounting Standard No.
17 “Corporate income tax”.
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Debit: - Closing balance carried over from expense accounts.
- Setting up
of funds.
- Distribution
of profits to joint venture parties, shareholders.
Credit
balance: - To reflect the profits not distributed
yet or not used yet.
Debit
balance: - To reflect the operating losses that
have not been settled yet.
Detailed
accounting: - To open 01 detailed account.
Account 69 has
tier 2 accounts as follows:
Account
691 - Profits of the current year: This account
is used for reflecting the business results, distribution of results and
undistributed profits of the current year of the credit institution.
At the
beginning of next year, the closing balance of Account 691 shall be carried
over as closing balance of the new year of Account 692 - Profits of previous
year (preparation of note is not required).
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35. To amend, supplement the accounting details of Category 7 account -
Incomes as follows:
a. - To amend
Item 1 as: “This type of account shall reflect the entire incomes of the credit
institution. At the end of 31 December, balances of these accounts shall be
entirely carried over to the account “income of current year” and be zero”.
b. To amend
Item 4 as: “In case of liquidation, assignment of fixed assets, the value being
used for the accounting on this account shall be the entire amount of money
received from the liquidation, assignment of fixed assets. Any expense incurred
relating to the liquidation, assignment shall be charged to the category 8 -
Expenses”.
36. To rename the Account 709 - “Other interest incomes” as “Other
incomes from credit activities”.
37. To amend the Account 78 - Income from interests of capital
contribution, share purchase as follows:
a. To rename
the Account 78 - “Income from interests of capital contribution, share
purchase” as “Income from the capital contribution, share purchase”;
b. To amend,
supplement the accounting details on this account as follows: “This account is
used for reflecting the incomes from the capital contribution, purchase of
shares of other CIs and economic organizations”.
38. To amend, supplement the accounting details of Category 8 account -
Expenses as follows:
a. To amend
Item 1 as: “This type of account shall reflect the entire expenses of the
credit institution. At the end of 31 December, balance of these accounts shall
be entirely carried over to the account “income of the current year” and be
zero”;
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39. To amend the Account 809 - Other expenses:
“Account
809- Other expenses on credit activities: include expenses on credit
activities other than payment of interests mentioned above”
40. To amend, supplement the accounting details 842 - Expenses relating
to the finance lease operations as follows:
“This account
is used for the accounting of expenses relating to the finance leasing activity
of the Credit Institution such as: Expenses incurred relating to the conclusion
of contract… (if any)”.
41. To amend the Account 869- Other expenses on management as follows:
To remove the
phrase “Expense on healthcare at work place (medicines for prevention and
treatment of disease…) “ in the accounting details.
42. To amend the Account 8821 - Provision for the fall of gold, foreign
currency price as follows:
To remove the
phrase “foreign currency” in the name of the account 8821 - “Provision for the
fall of gold, foreign currency price” and in the accounting details of this
account.
43. To amend the Account 89- Other expenses as follows:
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This account
is used for reflecting other expenses in accordance with regulations on
financial regime of the credit institution.
This Account
has tier III accounts as follows:
Account
891- Expense on social activities: include
financing to healthcare, education, financing to the recovery of natural
disaster, financing to building houses of gratitude for the poor and other
expenses on social activities in accordance with laws and regulations.
Account
899- Other expenses under the financial regime: include expenses in accordance with regulations on financial regime
of the credit institution other than the items that have been accounted into
appropriate accounts.
44. To amend the accounting details of Category 9 accounts- Off-balance
sheet accounts as follows:
To amend the
phrase “Receipt” as “Debit”, “Delivery” as “Credit”, “Remaining amount” as
“Debit balance” in the accounting details.
45. To amend the Account 9019- Money suspected as counterfeit,
counterfeit money, damaged money pending for settlement as follows:
“Account
9019 - Money suspected as counterfeit, counterfeit money, damaged money pending
for settlement
This account
is used for accounting the money that is suspected as counterfeit, counterfeit
money, damaged money pending for settlement and is being preserved at credit
institutions.
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Credit: - Amount of money suspected as counterfeit, counterfeit money,
damaged money that has been settled.
Debit
balance: - To reflect the amount of money suspected
as counterfeit, counterfeit money, damaged money pending for settlement, being
preserved in the store of the credit institution.
Detailed
accounting: - To open detailed accounts by each
type of money suspected as counterfeit, counterfeit money, damaged money and
person responsible for preservation.”
46. To amend, supplement the Accounting details on Account 9114- Foreign
currency not eligible for circulation, pending for settlement:
“This account
is used for accounting foreign currencies suspected as counterfeit, counterfeit
foreign currency, damaged foreign currency (cut out, corrected, torn) pending
for settlement.”
47. To rename account 93 - “Guarantee commitments received” as
“Commitments received”.
48. To amend the Account 94- Overdue lending interests that are not yet
collected yet as follows:
a. To rename
the Account 94 - “Overdue lending interest not collected yet” as “Lending
interests and receivable fees that have not been collected yet “;
b. To remove
the phrase “overdue” and phrase “already overdue” in the name and Accounting
details on Accounts 941, 942, 943.
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“Account
98- Entrustment and agent operations
Account
981- Debt trading operations
This account
is used for reflecting the value of the principal and interest debts under the
loan contract of the debts purchased, sold/
Account 981
has tier III accounts as follows:
9811-
Principal debts purchased
9812- Interest
of debts purchased
9813-
Principal debts sold
9814- Interests
of the sold debts
Account
9811- Principal of debts bought
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Debit: - Principal debt collected from the debtor under credit contract of
the debt bought.
Credit: - Amount of principal collected.
Debit
balance: - To reflect the principal amount to be
collected under loan contract of the debt bought but not collected yet.
Detailed
accounting: - To open detailed accounts by each
debtor
Account
9812- Interest of debts bought
This account
is opened at the debt buyer and used for reflecting the interest amount
collected under credit contract of the debts bought but not eligible for being
accounted to Account 395- Interests receivable from debt purchase operations in
the balance sheet.
Debit: - Interest amount on the principal debs to be collected from the
debtor of the debt bought.
Credit: - Amount collected from the debtor.
- Transfer to
the appropriate account upon processing under the financial regime.
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Detailed
accounting: - To open detailed accounts by each
debtor
Account
9813- Principal of debts sold
This account
is opened at the debt seller and is used for reflecting the principal amount of
the sold debt to which obligation remains in force but not followed up on the
balance sheet in accordance with laws and regulations..
Debit: - Principal amount of the sold debt increased.
Credit: - Principal amount of the sold debt decreased.
Debit
balance: - To reflect the principal amount of the
debt sold.
Detailed
accounting: - To open detailed accounts by each
debtor and each debt.
Account
9814- Interest of debts sold
This account
is opened at the debt seller and used for reflecting the interest amount of the
sold debt to which obligation remains in force but not followed up on the
balance sheet in accordance with laws and regulations.
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Credit: - Interest amount of the sold debt decreased.
Debit
balance: - To reflect the interest amount of the
debt sold.
Detailed
accounting:
- To open
detailed accounts by each debtor and each debt.
Account
982- Lending under syndication contracts
This account
is opened at the head credit institution, used for reflecting the situation of
credit extension, collection of debts from the customers by the contributed
amount of the member credit institution in lending under syndication contracts.
Account 982-
Lending under syndication contracts has tier III accounts as follows:
9821- Current
debt
9822- Overdue
debt
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This account
is opened at the head credit institution, used for reflecting the situation of
credit extension, collection of debts from the customer by the contributed
amount of the member credit institution in lending under syndication contracts
for loans remaining in the due term under credit contract or remaining in the
rescheduled period for the loans that are extended, rescheduled by the credit
institution.
Debit: - Amount of loan remaining in due term under syndication contract.
- Transferred
from the appropriate account.
Credit: - Amount of loan repaid by the customer.
- Transferred
to the appropriate account.
Debit
balance: - To reflect the amount of the loan
remaining in due term.
Detailed
accounting: - To open detailed accounts by each
member credit institution and each borrower.
Account
9822- Overdue debt
This account
is opened at the head credit institution, used for reflecting the situation of
credit extension, collection of debts from the customer by the contributed
amount of the member credit institution in lending under syndication contracts
for loans that are overdue and not rescheduled.
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Debit: - Amount of loan overdue under the syndication contract.
Credit: - Amount repaid by the customer.
- Transferred
to appropriate account.
Debit
balance: - To reflect the amount of loan overdue.
Detailed
accounting: - To open detailed accounts by each
member credit institution and each borrower.
Account
983- Credit under entrustment contract
This account
is opened at the credit institution entrusted for credit extension to reflect
the situation of granting credit to customers from the entrusted funds (the
entrusted party does not bear the risks upon fulfilling its obligations as
prescribed in the entrustment contract).
Account 983- Credit
under entrustment contract has tier III accounts as follows:
9831- Current
debt
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Account
9831- Current debt
This account
is opened at the credit institution entrusted for credit extension to reflect
the situation of granting credit to customers from the entrusted funds (the
entrusted party does not bear the risks upon fulfilling its obligations as
prescribed in the entrustment contract) for current debts.
Debit: - Amount of credit facilities remaining in due term.
- Transferred
from the appropriate account.
Credit: - Amount of loan repaid by the customer.
- Transferred
to the appropriate account.
Debit
balance: - To reflect the amount of the credit
remaining in due term.
Detailed
accounting: - To open detailed accounts by each
customer.
Account
9832- Overdue debt
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Debit: - Amount of credit facilities overdue.
Credit: - Amount of loan repaid by the customer.
- Transferred
to appropriate account.
Debit
balance: - To reflect the amount of the credit
overdue
Detailed
accounting: - To open detailed accounts by each
customer.
Account
984- Other entrustment and agent operations
This account
is opened at the entrusted credit institution, agent credit institution, and is
used for reflecting the performance of other entrustment and agent operations.
Debit: - Amount received as entrustment, agent increased.
Credit: - Amount received as entrustment, agent decreased.
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Detailed
accounting: - To open detailed accounts by each
subject of entrustment, agent leasing.
Account
989- Deposited securities
This account
is used for accounting the value of securities of the credit institution and
the investor who entrusts the credit institution, which are being deposited at
the depository.
Debit: - Value of securities of the credit institution and the investor
entrusted, deposited at the depository.
Credit: - Value of securities entrusted, deposited by the credit institution
and the investor taken
- Value of
securities of the credit institution and the investor paid at maturity.
Debit
balance: - To reflect the value of securities being
deposited by the credit institution and the investor at the depository.
Detailed
accounting: - To open detailed accounts by each
type of deposited securities
In addition to
detailed accounting book, a detailed Log book shall also be opened by each
depository and by each investor who entrusts the credit institution for this
service (for the securities deposit account of the investor).”
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Article 3. To supplement some accounts to the Accounts System of credit
institution issued in conjunction with the Decision No. 479/2004/QD-NHNN as
follows:
1. To
supplement with Account 1014 - Cash in ATMs
This account
is used for following up the amount in VND at ATMs of the credit institution.
Debit: - Cash amounts funded to ATMs.
- Amounts
directly collected from ATMs
Credit: - Amounts encashed from ATMs to the cash fund at the unit.
- Payments in
cash at ATMs.
Debit
balance: - Outstanding amount of cash at ATMs.
Detailed
accounting: - To open detailed accounts for each
ATM.
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This account
is used for accounting amounts in VND deposited by the credit institution at
abroad credit institutions.
Account 134
has tier III accounts as follows:
1341 - Demand
deposits
1342 - Term
deposits
1343 -
Deposits for special purpose
Debit: - Amounts deposited at other credit institutions abroad.
Credit: - Amounts withdrawn.
Debit
balance: - To reflect the amounts being deposited
by the credit institution at other credit institutions abroad.
Detailed
accounting: - To open detailed accounts by each
credit institution abroad that receives deposit.
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This account
is used for reflecting the value of currency gold deposited by the credit
institution at other domestic ones.
This account
has tier III accounts as follows:
1351 - Demand
gold deposits
1352 - Term
gold deposits
Debit: - Value of currency gold deposited at other domestic credit
institutions.
Credit: - Value of currency gold withdrawn.
Debit balance:
- To reflect the value of currency gold being
deposited by the credit institution at domestic credit institutions.
Detailed
accounting: - To open detailed accounts by each
domestic credit institution that receives deposit.
4. To
supplement with Account 136 - Gold deposited at abroad credit institutions
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This account
has tier III accounts as follows:
1361 - Demand
gold deposits
1362 - Term
gold deposits
Debit: - Value of currency gold deposited at abroad credit institutions.
Credit: - Value of currency gold withdrawn.
Debit
balance: - To reflect the value of currency gold
being deposited by the credit institution at abroad credit institutions.
Detailed
accounting: - To open detailed accounts by each
abroad credit institution that receives deposit.
5. To
supplement with Account 139- Risk provision
This account
is used for reflecting the provisioning, handling and return of risk provision
by the credit institution in accordance with laws and regulations on setting up
and use of provision for handling risks of deposits at credit institutions,
foreign bank branches that are established, operate in accordance with the Law
on credit institutions and deposits at abroad credit institutions.
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Credit: - Amount of set up provision charged to expenses.
Debit: - Use of provision for handling.
- Return of excessive amount of
provision set up as required by laws.
Credit balance: - To reflect the available provision amount at the end of the
period.
Detailed
accounting: - To open 01 detailed account.
6. To
supplement with Account 16 - Investment securities held to maturity
Account 16
- Investment securities held to maturity
This account
is used for reflecting the present value and changes of debit securities issued
by the Government, municipal authorities or domestic, foreign organizations
that are being invested by the credit institution. Debit securities accounted
on this account are those held for investment purpose until their date of
maturity (date of payment).
Accounting on
this account shall be subject to following regulations:
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2. The credit
institution shall open detailed accounts for reflecting the face value,
discounted value and additional value of the investment securities. Of which:
(i) Original price of securities (actual purchasing price of securities),
including: purchasing price plus (+) directly related costs, such as costs of
brokerage, transaction, information supply, taxes, charges and banking fees (if
any); (ii) discount value is the negative difference value between the original
price and the total value of money amounts including face value and interests
accrued before the purchase (if any); (iii) additional value is the positive
difference value between the original price and the total value of money
amounts including face value and interests accrued before the purchase (if
any). In the financial statement, the item of securities hereof shall be stated
under the net value (Face value - Discount + Additional).
3. If it is
supported by the informatics technology condition, the interest shall be
recorded on the time and actual interest rate basis (actual interest rate is
the rate which is used for the conversion of money amounts received in the
future for all the time when another party uses the assets into the value which
is initially recorded at the time where the assets are assigned to the using
party). In case where the interest cannot be calculated on the basis of actual
interest rate, the additional value or discount value thereof shall be equally
allocated to the securities holding time of the credit institution.
4. If the
interest is collected from the investment debt securities, including the
interest accrued before the credit institution repurchases that investment, it
must allocate this interest amount. Thereby, only the interest amount of the
periods after the time when the credit institution purchased this investment
shall be recorded as income, the accrued interest before the time when the
credit institution repurchased that investment shall be recorded to decrease
the value of the very investment.
5. The setting
up of provisions for the price fall of the investment securities which are held
until the date of maturity shall only be performed where there is any evidence
of price fall of securities in long term or any evidence that it is difficult
for the bank to recover the full investment. Any change of price in short term
shall not be set up provisions for the fall of securities’ price.
This account
has tier II accounts as follows:
Account
161- Government, Municipal securities
Account
162- Securities issued by other domestic credit institutions
Account
163- Securities issued by domestic economic organizations
Account
164- Foreign securities
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Account
169- Provisions for risks of securities
This account
is used for reflecting the provisioning, handling and return of risk provision
by the credit institution in accordance with laws and regulations on setting up
and use of provision for handling risks of securities held to maturity of the
credit institution.
Accounting on
this account shall be subject to following regulations: Conditions for setting
up provision for risks of securities:
- Securities
are invested, traded in compliance with applicable laws and regulations.
- For trading
securities that are classified as credit risk weighted Assets, the credit
institution shall be responsible for classifying and setting up risk provision
in accordance with laws and regulations on setting up and use of provision for
handling risks.
- For trading
securities that are not classified as credit risk weighted Asset, the credit
institution shall be responsible for setting up provision for price fall as
required by laws on provision for the fall of financial investments price.
Account 169
has tier III accounts as follows:
1691- Specific
provision
1692- General
provision
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Accounting
details on Account 169 are similar to those of Account 149.
7. To
supplement with Account 26 - Credits to foreign organizations, individuals
Account 26
- Credits to foreign organizations, individuals
This account
is used for accounting amounts (in VND or foreign currency) lent by the credit
institution to foreign organizations, individuals.
This Account
has Tier II accounts as follows:
261 - Short
term loans in VND
262 - Medium
term loans in VND
263 - Long
term loans in VND
264 - Short
term loans in foreign currency and gold
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266 - Long
term loans in foreign currency and gold
267 - Other
credits in VND
268 - Other
credits in foreign currency and gold
269 - Risk
provision
261 -
Short term loans in VND
This account
is used for reflecting short term loans in VND granted to foreign
organizations, individuals.
This account
has tier III accounts as follows:
2611 - Current
debt
2612 - Overdue
debt
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262 -
Medium term loans in VND
This account
is used for reflecting medium term loans in VND granted to foreign
organizations, individuals.
This account
has tier III accounts as follows:
2621 - Current
debt
2622 - Overdue
debt
Accounting
details on Accounts 2621, 2622 are similar to those of accounts 2111, 2112.
263 -
Long term loans in VND
This account
is used for reflecting long term loans in VND granted to foreign organizations,
individuals.
This account
has tier III accounts as follows:
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2632 - Overdue
debt
Accounting
details on Accounts 2631, 2632 are similar to those of accounts 2111, 2112.
264 -
Short term loans in foreign currency and gold
This account
is used for reflecting short term loans in foreign currency and gold granted to
foreign organizations, individuals.
This account
has tier III accounts as follows:
2641 - Current
debt
2642 - Overdue
debt
Accounting
details on Accounts 2641, 2642 are similar to those of accounts 2111, 2112.
265 -
Medium term loans in foreign currency and gold
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This account
has tier III accounts as follows:
2651 - Current
debt
2652 - Overdue
debt
Accounting
details on Accounts 2651, 2652 are similar to those of accounts 2111, 2112.
266-
Long term loans in foreign currency and gold
This account
is used for reflecting medium term loans in foreign currency and gold granted
to foreign organizations, individuals.
This account
has tier III accounts as follows:
2661 - Current
debt
2662 - Overdue
debt
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267 -
Other credits in VND
This account
is used for reflecting other credit operations in VND to foreign organizations,
individuals such as pledge, discount of negotiable instruments, valuable
papers, payments from guarantee transactions, finance leasing,…
This account
has tier III accounts as follows:
2671 - Current
debt
2672 - Overdue
debt
Accounting
details on Accounts 2671, 2672 are similar to those of accounts 2111, 2112.
268 -
Other credits in foreign currency and gold
This account
is used for reflecting other credit operations in foreign currency and gold to
foreign organizations, individuals such as pledge, discount of negotiable
instruments, valuable papers, payments from guarantee transactions, finance
leasing,…
This account
has tier III accounts as follows:
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2682 - Overdue
debt
Accounting
details on Accounts 2681, 2682 are similar to those of accounts 2111, 2112.
269 -
Risk provision
This account
is used for reflecting the provisioning, handling and return of risk provision
in accordance with laws and regulations on setting up and use of provision for
handling risks of credits to foreign organizations, individuals.
This account
has tier III accounts as follows:
2691 -
Specific provision
2692 - General
provision
Details and
method of accounting of Account 269 are similar to those of Account 209.
8. To
supplement with Account 304 - Investment real estates
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This account
is used for reflecting the present number and changes in investment real
estates at original cost of the investment real estates.
This account
is only opened and used at credit institution’s subsidiaries which have real
estates trading in their business lines (accounts system of credit institutions
are applied for accounting).
Accounting on
this account shall be subject to Vietnam Accounting Standard No. 05 “Investment
real estates”.
Debit: - Original costs of investment real estates increased in the period.
Credit: - Original costs of investment real estates decreased in the period.
Debit
balance: - Original costs of investment real estates
of the credit institution at the end of the period.
Detailed
accounting: - To open detailed accounts for each
type of investment real estates.
9. To
supplement with Account 3054 - Depreciation of investment real estates
Account
3054 - Depreciation of investment real estates
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This account
is only opened and used at credit institution’s subsidiaries which have real
estates trading in their business lines (accounts system of credit institutions
are applied for accounting).
Debit: - Depreciated value of investment real estates decreased in the
period.
Credit: - Depreciated value of investment real estates increased in the
period due to depreciation, due to conversion of accumulated depreciated amount
of real estates used by the owner for forming the investment real estates.
Debit
balance: - Depreciated value of investment real
estates available of the credit institution.
Detailed
accounting:
- To open 01
detailed account.
10. To
supplement with Account 3535 - Deferred income tax assets
Account
3535 - Deferred income tax assets
This account
is used for reflecting the present value and changes in the deferred income tax
assets.
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Deferred income tax assets
=
Temporarily deducted differences
+
Deducted value carried over to the following year of
taxable losses and tax preferences that have not yet been used
x
Current corporate income tax rate (%)
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1. The credit
institution shall only be permitted to acknowledge the deferred income tax
assets for temporarily deducted differences, the deducted value of the taxable
losses and tax preference that have not yet been used in previous years and
carried over to the current year in the event where the credit institution
definitely estimates to gain the income taxable profit in the future in order
to use the temporarily deducted differences, unused taxable losses and tax
preference.
2. At the end
of the fiscal year, the credit institution shall draw up “Table for determining
temporary differences to be deducted”, “Table for following up temporarily
deducted differences that have not yet been used” (as guided by the Ministry of
Finance), the deducted value carried over to the following year of unused
taxable losses and tax preferences shall be used as foundation to draw up the
“Table for determining deferred income tax assets” for the determination of the
deferred income tax assets which are recorded or returned in the year.
3. The
acknowledgment of deferred income tax assets in a year shall be implemented
under the principle of clearing between the deferred income tax assets arising
in the current year and the income tax assets which have been recorded since
the previous years, but returned in the current year under the following
principles:
- If the
deferred income tax assets arising in the year is bigger than the deferred
income tax assets which are returned in the year, the difference thereof shall
be recorded as deferred income tax assets and deferred income tax expense shall
be stated as a decrease.
- If the
deferred income tax assets arising in the year is smaller than the deferred
income tax assets which are returned in the year, the difference thereof shall
be stated as a decrease in deferred income tax assets and an increase in
deferred income tax expense.
4. Accountants
shall return the deferred income tax assets where the temporarily deducted
differences have not affected the income taxable profit (where the assets are
recovered or payable debt is partially or entirely paid).
5. Upon ending
the fiscal year, the credit institution must evaluate deferred income tax
assets which have not yet been recorded from the previous years when they
surely estimates to gain income taxable profit in the future to make additional
record to the current year.
6. Some main
cases arising from the deferred income tax assets:
- Deferred
income tax assets arising from temporarily deducted differences, due to the
fixed assets amortization under the accounting purpose is performed faster than
the fixed asset amortization under the purpose of income tax calculation in the
year.
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- Deferred
income tax assets are calculated on the value which is deducted of the taxable
losses and tax preferences which have not yet been used and carried over from
previous years to the current year.
Debit: - Value of deferred income tax assets increased
Credit: - Value of deferred income tax assets decreased
Debit
balance: - Value of deferred income tax assets
remaining at the end of the period.
Detailed
accounting: - To open 01 detailed account.
11. To
supplement with Account 366 - Receivables from internal transactions of the
credit institution’s system
Account
366 - Receivables from internal transactions of the credit institution’s system
Account 366
has tier III accounts as follows:
3661-
Receivables from branches
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Account
3661 - Receivables from branches
This account
is opened at the Head Office of the credit institution, used for reflecting the
receivables from the branches arising from internal transactions of the system.
Debit: - Amount receivable from the branch arising from internal
transactions.
Credit: - Amount receivable already paid by the branch.
- Amount being
transferred to other appropriate accounts.
Debit
balance: - To reflect the remaining amount
receivable from branches by the Head office.
Detailed accounting:
- To open detailed accounts by each branch.
Account
3662 - Receivables from the Head Office
This account
is opened at branches of the credit institution, used for reflecting
receivables from the Head Office arising from internal transactions of the
credit institution’s system.
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Credit: - Amount receivable already paid by the Head Office.
- Amount being
transferred to other appropriate accounts.
Debit
balance: - To reflect the remaining amount
receivable from the Head Office by the branch.
Detailed
accounting: - To open 01 detailed account.
12. To
supplement with Account 37- Debt purchase
Account
37- Debt purchase
This account
is used for reflecting the available amount and changes of debt purchases as
agreed by and between the credit institution and the debt seller.
Accounting on
this account shall be subject to following regulations:
1. The debt
trading is executed on the basis of the concluded contract in conformity with
laws and regulations on debt trading.
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3. If interest
of the debt is collected, including the interest amount before it is purchased
by the credit institution, the credit institution shall allocate such interest
amount in the principle as follows: (i) to write down the value of the
purchased debt for the interest amount before purchase; (ii) to record the
interest amount as income of the period after the credit institution buys the
debt.
4. The credit
institution shall classify and set up provision for risks of purchased debts in
accordance with laws on setting up and use of provision for risk handling.
5. Value of
principal, interest of the debt purchased shall be followed up on the
off-balance sheet account 981.
Account 37 has
tier II accounts as follows:
371- Debts
purchased in VND
372- Debts
purchased in foreign currency
379- Risk
provisions
Account
371- Debts purchased in VND
This account
is used for reflecting the available amount and changes of debts purchased in
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Debit: - Amount of debt purchase increased.
Credit: - Amount of debt purchase decreased.
Debit
balance: - Amount of debt purchase at the end of
the period.
Detailed
accounting: - To open detailed accounts by each
seller responsible for payment.
Account
372- Debts purchased in foreign currency
This account
is used for reflecting the available amount and changes of debts purchased in
foreign currency as agreed by and between the credit institution and the debt
seller.
Accounting
details on Account 372 are similar to those of account 371.
Account
379- Risk provision
This account
is used for reflecting the setting up, handling and return of risk provisions
by the credit institution in accordance with laws and regulations on setting up
and use of provision for handling risks of debt purchases.
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3791 -
Specific provision
3792- General
provision
Accounting
details on Account 379 are similar to those of account 209.
13. To
supplement with Account 395- Interests receivable from debt purchase operation
Account
395- Interests receivable from debt purchase operation
This account
is used for reflecting the accumulated amount of receivable interests basing on
the value of principal of the purchased debt that is eligible for calculating
the estimated receivable interest in accordance with applicable laws and
regulations.
Accounting on
this account shall be subject to following regulations:
1. Interest
receivable from the purchased debt is recorded on the basis of the real time
and interest rate in each period.
2. Interest
receivable from the purchased debt reflects the accumulated interest amount
that the credit institution has recorded to incomes but not paid by the
customer yet.
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3951- Interest
receivable from debts purchased in VND
3952- Interest
receivable from debts purchased in foreign currency
Accounting
details on Account 395 are similar to those of account 391.
14. To
supplement with Account 397 - Receivable fees
Account
397 - Receivable fees
This account
is used for the reflection of the receivable fees in the operation process of
the credit institution.
The accounting
on this account shall be subject to following regulations:
1. Fees from
the business activities of the credit institution shall be recorded on the
basis of actual time and fee amount to be receivable in each period.
2. Receivable
fees shall reflect the accumulated fees, which have been recorded to the income
of the period by the credit institution, but have not been paid by the
customers.
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Credit: - Receivable fees that have been paid by the customer.
Debit
balance: - To reflect the remaining amount of fee
receivable from the customer.
Detailed
accounting: - To open detailed accounts for each
service supplied for enjoying fee.
15. To
supplement with Account 4254 - Deposits for specific purpose in VND
Account
4254 - Deposits for specific purpose in VND
This account
is used for the reflection of the amount in VND deposited by foreign customers
at the credit institution, which is used for a specific purpose.
Details and
method of accounting on this account are similar to those of account 4214 -
Deposits for specific purposes.
16. To
supplement with Account 4264 - Deposits for specific purpose in foreign
currency
Account
4264 - Deposits for specific purpose in foreign currency
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Details and
method of accounting on this account are similar to those of account 4214 -
Deposits for specific purposes.
17. To
supplement with Account 4535 - Payable deferred income tax
Account
4535 - Payable deferred income tax
This account
is used for the reflection of the current value and increase, decrease of the
deferred corporate income tax payable, which is determined and recorded in
accordance with provisions of Vietnam Accounting Standard No.17 “Corporate
Income Tax”.
Accounting on
this account shall be subject to following regulations:
1. Payable
deferred income tax shall be recorded for all taxable temporary differences,
except for the case where payable deferred income tax arises from the initial
recording of an asset or payable debt of a transaction which does not affect
the accounting profits or income taxable profits (or taxable losses) at the
time when the transaction arises.
2. By the
ending of the fiscal year, the accountant must determine taxable temporary
differences of the current year to make basis for the determination of payable
deferred income tax which is recorded in the year.
3. The
recording of payable deferred income tax in the year shall be implemented in
accordance with the principle of clearing between the payable deferred income
tax amount arising in the current year and the payable deferred incomes that
were recorded from previous years, but are stated as decrease (returned) in the
current year under the principle:
- If the
payable deferred income tax amount arising in the year is bigger than the
payable deferred income tax amount which is returned in the year, the
accountant shall only make additional recording for the payable deferred income
tax which is the bigger difference between the payable deferred income tax
arising and the amount to be returned in the year;
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4. Payable
deferred income tax arising in the year which is not related to the items which
are directly charged to the owner capital must be recorded as the deferred
corporate income tax expense arising in the year.
5. The
accountant must write down accounting for the payable deferred income tax where
the taxable temporary differences do not affect the taxable profits (where the
assets are recovered or payable debt is paid).
6. Some main
cases that make the payable deferred income tax arise:
Payable
deferred income tax arises from taxable temporary differences. For example, the
utility time of fixed assets determined by the credit institution is longer
than the utility time in accordance with current financial policies accepted by
the tax authority that makes the amortization deduction level of fixed assets
under the accounting lower than the amortization which is deducted from the
taxable profits.
Debit: - Payable deferred income tax decreased (returned).
Credit: - Payable deferred income tax recorded in the period.
Credit
balance: - Payable deferred income tax remaining at
the end of the period.
Detailed
accounting: - To open 01 detailed account.
18. To
supplement with Account 466 - Payables from internal transactions within the
system of the credit institution
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This account
has tier III accounts as follows:
4661- Payables
to branches
4662- Payables
to the Head Office
Account
4661- Payables to branches
This account
is opened at the Head Office of the credit institution, used for reflecting the
payables to branches arising from internal transactions of the system.
Debit: - Amount payable by the Head Office to the branches.
Credit: - Amount paid by the Head Office to the branches.
- Amount
transferred to other appropriate accounts.
Credit
balance: - To reflect the amount to be payable by
the Head Office to the branches.
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Account
4662 - Payables to the Head Office
This account
is opened at the branches of the credit institution, used for reflecting the
payables to the Head Office arising from internal transactions of the system.
Credit: - Amount payable by the branches to the Head Office.
Debit: - Amount paid by the branches to the Head Office.
- Amount
transferred to other appropriate accounts.
Credit
balance: - To reflect the amount to be payable by
the branches to the Head Office.
Detailed
accounting:- To open 01 detailed account.
19. To
supplement with Account 481- Funds received for granting syndicated credit in
VND
Account
481- Funds received for granting syndicated credit in VND
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This account
has tier III accounts as follows:
4811- Funds
received for granting syndicated credits in VND
4812- Funds
received for granting syndicated credits in foreign currency
Accounting
details of this account are as follows:
Credit: - Amount already received from the member credit institutions for
granting syndicated credit.
Debit: - Amount already paid to the member credit institutions (where
having disbursed to the borrower).
Credit
balance: - To reflect the amount already received
from the member credit institutions but not disbursed to the customer yet.
Detailed
accounting: - To open detailed accounts by each
member credit institution in the syndication.
20. To
supplement with Account 482- Funds entrusted
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This account
is opened at the entrusted credit institution, used for reflecting the amount
transferred by the entrusting party (who bears the entire risks and losses
arising from the entrustment activities where the entrusted credit institution
has fulfilled its obligations in the entrustment contract) to the entrusted
credit institution as defined in the entrustment contract.
This account
has tier III accounts as follows:
4821- Funds
entrusted in VND
4822- Funds
entrusted in foreign currency
Accounting
details on Accounts 482 are similar to those of accounts 481.
21. To
supplement with Account 483- Fund for scientific and technological development
Account
483- Fund for scientific and technological development
This account
is used for reflecting the available amount, the increase/decrease of the Fund
for scientific and technological development of the credit institution. Fund
for scientific and technological development of the credit institution shall
only be used for investment in science and technology in Vietnam.
Accounting on
this account shall be subject to the following regulations:
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2. Fund for
scientific and technological development is deducted from management expenses
to determine the business result in the period. Every year, the credit
institution shall determine the level of setting up the Fund for scientific and
technological development in accordance with laws and regulations and make a
Report on the setting up, use of Fund for scientific and technological
development, list the level and amount of setting up in the final return of
corporate income tax. Report on the use of Fund for scientific and technological
development shall be submitted together with the final return of corporate
income tax.
Account 483
has tier III accounts as follows:
Account 4831-
Fund for scientific and technological development
Account 4832-
Fund for scientific and technological development with fixed asset already
formed
Account
4831- Fund for scientific and technological development
This account
is used for reflecting the available amount, the increase/decrease of the Fund
for scientific and technological development of the credit institution.
Credit: - To set up the Fund for scientific and technological development
charged to expenses.
- Amount
received from the liquidation, sale of fixed assets formed from the Fund for
scientific and technological development with fixed asset already formed.
Debit: - Payments from the Fund for scientific and technological
development.
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- Expenses on
liquidation, sale of fixed asset.
Credit
balance: - Remaining amount of the Fund for
scientific and technological development of the credit institution at the end
of the reporting period..
Detailed
accounting: - To open 01 detailed account.
Account
4832- Fund for scientific and technological development with fixed asset
already formed
This account
is used for reflecting the available amount, the increase/decrease of the Fund
for scientific and technological development with fixed asset already formed of
the credit institution.
Credit: - Fund for scientific and technological development with fixed asset
already formed increased.
Debit: - Depreciated value of fixed asset in the period.
- Remaining
value of fixed asset at the time of selling, liquidating.
- To write
down the Fund for scientific and technological development with fixed asset
already formed where the fixed asset formed from the Fund for scientific and
technological development is switched to serve the business, production
purpose.
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22. To
supplement with Account 484- Fund for bonus, welfare and reward to the
Executive Committee
Account
484- Fund for bonus, welfare and reward to the Executive Committee
This account
is used for reflecting the Fund for bonus, welfare and reward to the Executive
Committee which is set up by the credit institution in accordance with
applicable laws and regulations.
This account
has tier III accounts as follows:
4841- Fund for
bonus and reward
4842- Welfare
fund
4843- Welfare
fund with fixed asset already formed
4844- Fund for
reward to the Executive Committee
Accounting
details on this account are as follows:
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Debit: - Amount already used of the fund.
Credit
balance: - To reflect the available amount of the
fund.
Detailed
accounting: - To open 01 detailed account.
23. To
supplement with Account 487- Debt component of preferred shares
Account
487- Debt component of preferred shares
This account
is used for reflecting the value of payable Debt component of preferred shares
issued by the credit institution. This account shall be only opened and used
upon the permission of financial mechanism or a specific regulation on the
operational mechanism of the State Bank.
Accounting on
this account shall be subject to following regulations:
1. Preferred
shares are a complex financial instrument, which consists of two components
(Payable debt and Owner’s capital).
2. The
issuance of preferred shares must be in compliance with current provisions of
applicable laws. The separation of the two components, Payable debt and Owner’s
capital, in the accounting shall be implemented in accordance with provisions
of the State Bank.
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4. Payable
Debt component of preferred shares, which is recorded on this account, and
Owner’s capital component of preferred shares (being accounted on the account
65 - Preferred shares - Owner’s capital component) are 02 component parts of a
preferred share issued by the credit institution.
Credit: - Value of payable Debt component of preferred shares issued by the
credit institution.
Debit: - Payment of preferred shares at maturity (payable Debt component).
- Repurchase
of preferred shares (payable Debt component) in the period.
- Conversion
of preferred shares to common shares (Debt component of preferred shares)
Credit
balance: - To reflect the total value of payable
Debt component of preferred shares issued by the credit institution.
Detailed
accounting: - To open detailed accounts for each
issue batch.
24. To
supplement with tier III accounts of Account 489- Other risk provisions as
follows:
Account
4895 - General provision for commitments given
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Details and
method of accounting on this account are similar to those of account 2092.
Account
4896- Specific provision for commitments given
This account
is used for reflecting the setting up, handling and return of risk provisions
in accordance with laws and regulations on setting up and use of provision for
handling risks of guarantee commitments, loan commitments, payment
acceptances,.. given by the credit institution to its customers.
Credit: - Amount of specific provision for given commitments already set up.
Debit: - Handling of the risk.
- Return of
the difference of provision already set up.
Credit
balance: - To reflect the available amount of
specific provision for commitments given.
Detailed
accounting:- To open detailed accounts by groups of
debts.
25. To
supplement with Account 497- Fees payable
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This account
is used for the reflection of the payable fee amount, which is accumulated when
the credit institution uses products, services from suppliers.
Accounting on
this account shall be subject to following regulations:
1. The fee
amount to be payable to suppliers shall be acknowledged on the time basis and
the actually payable fee amount in the period.
2. Payable fee
being followed up on this account reflects the accumulated fee that the credit
institution has accounted to the expenditures in the period but not paid yet to
the suppliers.
Credit: - Amount of fees payable payable to the suppliers of products,
services (counterpart accounting to the account of expenses of the credit
institution).
Debit: - Amount of fees payable which has been paid to the suppliers.
Credit
balance: - To reflect the remaining amount of fees
payable to the suppliers.
Detailed
accounting: - To open detailed accounts by each
supplier.
26. To
supplement with Account 603 - Equity surplus
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This account
is used for the accounting of the difference between the issuing price of
shares and face value of shares.
Credit: - Surplus value of equity increased (The higher difference
between the issuing price and the face value of shares)
Debit: - Surplus value of equity decreased (the lower difference between
the issuing price and the face value of shares).
- To carry
over the equity surplus to raise the charter capital in line with financial
regime and applicable regulations.
Credit
balance: - To reflect the positive value of equity
surplus available.
Debit
balance: - To reflect the negative value of equity
surplus available.
Detailed
accounting:- To open 01 detailed account.
27. To
supplement with Account 604 - Fund shares
Account
604 - Fund shares
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Fund shares
are those to be issued by a credit institution and repurchased by the very
issuing credit institution, but they shall not be canceled and shall be
reissued in a period of time in accordance with provisions of laws on
securities. The credit institution that holds types of fund shares shall not be
entitled to enjoy dividends, have no right to vote or participate in the
distribution of assets where the credit institution is dissolved. At the
distribution of dividends to shares, fund shares being held by the credit
institution shall be considered as unsold shares.
The credit
institution shall only be permitted to open and use this account where it has
an operational mechanism in place and performs accounting in compliance with
guidance of the State Bank.
Accounting on
this account shall be subject to following regulations:
1. Value of
the purchased fund shares stating on this account is the real price, including:
real purchasing price and expenses directly relating to the purchase of fund
shares such as Expense on brokerage, Expense on transaction of fund shares (if
any).
2. Value of
fund shares upon the re-issuance, or where they are used for dividend payment,
reward,… shall be calculated under the real price in line with the weighed
average method.
3. The
difference amount between the re-issuance/use price and real price of purchased
fund shares shall be accounted to the Debit or Credit of the Account 603
“Surplus of voting shares”.
4. Following
subjects shall not be followed up on this account: (i) value of shares that the
credit institution buys from another credit institution for the purpose of
investment holding; (ii) value of the shares that the credit institution
repurchases for the purpose of withdrawal for timeless cancel (in this case,
capital of the credit institution shall be directly stated as decrease).
5. Upon
preparation and explanation of financial statement, balance on the Debit of the
Account 604 “Fund shares “ shall be stated in negative number by putting it in
the bracket (xxx) and in the norm Capital of the credit institution (after such
norms as Charter capital, investment capital for capital construction, fixed
asset procurement and surplus of voting shares) on the Balance Sheet.
6. In the
event where the credit institution repurchases preferred shares (complex
instrument), value of the purchased fund shares being accounted on this account
shall be the real purchase price (minus (-) the Debt components of preferred
shares (accounting value on account 487 - Debt components of preferred shares).
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Credit: - Value of fund shares re-issued or re-used (dividend payment or
bonus in shares,...).
Debit
balance: - Value of fund shares being held by the
credit institution.
Detailed
accounting: - To open detailed accounts by each
purchase of fund shares.
28. To
supplement with Account 65 - Preferred shares
Account
65 - Preferred shares
Preference
share is a complex financial instrument which consists of two components
(Payable debt and Owner’s capital). Accounting details on Account 65 -
preferred shares reflect the value of owner’s capital component of the
preference shares issued by the credit institution. The payable debt component
of preferred shares is accounted on the account 487
- Debt
component of preferred share.
Credit: - Value of owner’s capital component of preferred shares issued by
the credit institution.
Debit: - Value of owner’s capital of preferred shares paid at maturity.
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Credit
balance: - Value of owner’s capital of preferred
shares issued by the credit institution and in circulation.
Detailed
accounting: - To open detailed accounts by each
batch of issuance.
Value of
preferred shares being accounted on this account shall be the face value in the
event where no value arising to be charged to the debt component of preferred
shares. In case of arising the value of the debt component, value of shares
being accounted on this account shall be the face value minus (-) the amount
being accounted to the debt component of preferred shares.
29. To
supplement with Account 704- Income from guarantee operations
Account
704- Income from guarantee operations: This
account is used for reflecting the incomes from customers who are guaranteed
parties.
30. To
supplement with Account 706- Interest income from debt trading operations
Account
706- Interest income from debt trading operations: This account is used for reflecting income from the interest that
are counted on the principal amount of the traded debt recorded as income
arising in the period.
31. To
supplement with Account 723- Income from currency derivatives
Account
723- Income from currency derivatives: This
account is used for accounting incomes from currency derivatives of the credit
institution.
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Account
748- Incomes from other derivatives: This
account is used for accounting the amounts received from other derivatives
(other than currency derivatives) of the credit institution.
33. To
supplement with Account 805- Payment of finance leasing interest
Account
805- Payment of finance lease interest: This
account is used for accounting the interest amount of finance leasing payable
by the credit institution.
34. To
supplement with Account 823- Expenses on currency derivatives
Account
823- Expenses on currency derivatives: This
account is used for accounting the expenses that arise from currency
derivatives of the credit institution.
35. To
supplement with Account 833- Expenses on corporate income tax
Account
833- Expenses on corporate income tax
This account
is used for the reflection of the current corporate income tax expense of the
credit institution, including the current corporate income tax expense and
deferred corporate income tax expense as a basis for the determination of the
business result of the credit institution in the current year.
Accounting on
this account shall be performed in accordance with Vietnam Accounting Standard
No.17 - Corporate income tax and following provisions:
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2. Current
corporate income tax expense is the payable corporate income tax amount
calculated on the taxable income in the year and the current corporate income
tax rate.
3. Deferred
corporate income tax expense is the corporate income tax amount to be payable
in the future arising from:
- The
acknowledgement of the deferred income tax payable in the year
- The return
of the deferred income tax assets which were acknowledged from the previous
years.
4. Income from
the deferred corporate income tax is the decrease amount of expenses for
deferred corporate income tax arising from:
- The
acknowledgement of the deferred income tax payable in the year
- The return
of the deferred income tax assets which were recorded from the previous years.
This account has tier III accounts as follows:
Account 8331 -
Expense on current corporate income tax
Account 8332 -
Expense on deferred corporate income tax
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This account
is used for reflecting Expense on current corporate income tax arising in the
year of the credit institution.
The accounting
on this account shall be subject to following regulations:
1. On the
quarterly basis, the accountant shall, basing on the written declaration of
corporate income tax, record the current corporate income tax amount which is
temporarily payable to the current income tax expense.
2. At the end
of the fiscal year, basing on the declaration of tax settlement, if the amount
of corporate income tax which is temporarily payable in the year is lower than
the payable amount of the very year, the accountant shall record the additional
payable amount of corporate income tax to the current income tax expense. In
case where the amount of corporate income tax which is temporarily payable in
the year is higher than the payable amount of the very year, the accountant
shall write down for the current income tax expense, which is the higher
difference between the temporarily payable amount of corporate income tax in
the year and the actual payable amount.
3. In case
where any inessential error relating to the amount of payable corporate income
tax of previous years is detected, the credit institution shall be permitted to
write up (or down) the amount of payable corporate income tax of previous years
into the current expense on corporate income tax of the year in which the error
is found out.
4. At the end
of the fiscal year, the accountant shall transfer the current corporate income
tax expense arising in the year to the account 69 “Undistributed profits” to
determine the business results of the year.
Debit: - Payable corporate income tax which is charged to the current corporate
income tax expense arising in the year.
- Current
corporate income tax of previous years which is additionally payable due to the
detection of inessential errors of previous years which is entitled to write up
the current expenses on corporate income tax of the current year;
Credit: - The current amount of actual payable corporate income tax in the
year, which is lower than the current amount of temporarily payable income tax
shall be deducted from the current income tax expense that is acknowledged in
the year.
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- To carry
over the difference between the current corporate income tax expense to the
Debit of the Account 69 “Undistributed profits”.
Account 8331 -
Expense on current corporate income tax shall have no balance at the end of the
period.
Account
8332- Expense on deferred corporate income tax
This account
is used for reflecting the expenses on deferred corporate income tax arising in
the year of the credit institution.
Accounting on
this account shall be subject to following regulations:
1. At the end
of the fiscal year, the accountant must determine the deferred corporate income
tax amount that is payable to record to the deferred corporate income tax
expense, at the same time, determine the deferred income tax assets to record
to the income from the corporate income tax (making decrease accounting for the
deferred corporate income tax expense).
2. The
accountant shall not be entitled to state the deferred corporate income tax
assets or the payable deferred income tax arising from the transactions which
are directly acknowledged to the owner’s capital in this account.
3. At the end
of the period, the accountant must transfer the difference between the arising
amount of the Debit and the arising amount of the Credit of the Account 8332 -
Expense on deferred income tax to the Account 69- Undistributed profits.
Debit: - Expense on deferred enterprise income tax arising in the year from
the acknowledge of the payable deferred income tax (which is the higher
difference between the payable deferred income tax arising in the year and the
payable deferred income tax that is returned in the year).
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- To transfer
the difference between the arising amounts of the Credit of Account 8332 -
Expense on deferred corporate income tax that are higher than those of the
Debit of Account 8332 - Expense on deferred corporate income tax arising in the
period to the Credit of Account 69- Undistributed profits.
Credit: - To make decrease accounting for the deferred enterprise income tax
expense (which is the higher difference between the deferred income tax asset
arising in the year and the deferred income tax asset that is returned in the
year).
- To make
decrease accounting for the deferred enterprise income tax expense (which is
the higher difference between the payable deferred income tax that is returned
in the year and the payable deferred income tax arising in the year).
- To transfer
the difference between the arising amounts of the Credit of Account 8332 -
Expense on deferred corporate income tax that are lower than those of the Debit
of Account 8332 - Expense on deferred corporate income tax arising in the
period to the Credit of Account 69- Undistributed profits.
Account 8332 -
Expense on deferred corporate income tax shall have no balance at the end of
the period.
36. To
supplement with Account 843- Expenses on debt trading operations
Account
843- Expenses on debt trading operations: This
account is used for reflecting the expenses on debt trading activities of the
credit institution.
37. To
supplement with Account 848 - Expenses on other derivatives
Account
848 - Expenses on other derivatives: This
account is used for accounting the payments for other derivatives (other than
currency derivatives) of the credit institution.
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Account
856 - Expenses on shift meals for staff of the credit institution: This account is used for accounting the amount paid for shift meals
of staff of the credit institution under the financial regime applicable to
credit institutions.
39. To
supplement with Account 857- Expenses on healthcare for staff of the credit
institution
Account
857- Expenses on healthcare for staff of the credit institution: Include expenses on periodical health check for staff of the credit
institution, expenses on buying preventive medicines and other expenses on
healthcare that are within the responsibility of an enterprise as required by
laws.
40. To
supplement with Account 859- Other expenses on staff of the credit institution
Account
859- Other expenses on staff of the credit institution: This account is used for accounting other expenses on staff of the
credit institution in accordance with regulations on financial regime of credit
institutions.
41. To
supplement with Account 882 - Expenses on provision making with following tier
III accounts:
Account 8826 -
Provision for decline of price of capital contribution, share purchase
Tài khoản 8827
- Provision for commitments given.
42. To
supplement with Account 921- Commitment on loan guarantee
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This account
is used for reflecting the entire amount of guarantees committed by the credit
institution to loans of organizations and individuals under the concluded
contracts where the credit institution has not fulfilled its committed
obligation.
Debit: - Amount of loan guarantee.
Credit: - Amount of loan guarantee to which the credit institution has
terminated its obligation or has fulfilled its guarantee obligation.
Debit
balance: - To reflect the remaining amount to be
guaranteed to the customer.
Detailed
accounting:
- To open
detailed accounts by each guaranteed customer.
43. To
supplement with Account 922- Commitment on payment guarantee
Account
922- Commitment on payment guarantee
This account
is used for accounting the entire amount of guarantees committed by the credit
institution for payments of organizations and individuals under the concluded
contracts where the credit institution has not fulfilled its committed
obligation.
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44. To
supplement with Account 924- Irrevocable loan commitment
Account
924- Irrevocable loan commitment
This account
is used for accounting the entire amount of unconditionally irrevocable loan
committed by the credit institution to organizations and individuals under the
concluded contracts where the credit institution has not fulfilled its
committed obligation.
Accounting
details on Account 924 are similar to those of Account 921.
45. To
supplement with Account 925-Commitments in Letter of credit (L/C) operations
Account
925-Commitments in Letter of credit (L/C) operations
This account
is used for accounting the entire amount committed by the credit institution in
L/C operations to organizations and individuals under concluded contracts where
the credit institution has not fulfilled its committed obligation.
Accounting
details on Account 925 are similar to those of Account 921.
46. To
supplement with Account 926- Commitment on contract performance guarantee
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This account
is used for accounting the entire amount of guarantees committed by the credit
institution for contract performance of organizations and individuals under the
concluded contracts where the credit institution has not fulfilled its
committed obligation.
Accounting
details on Account 926 are similar to those of Account 921.
47. To
supplement with Account 927-Bidding guarantee commitments
Account
921- Bidding guarantee commitments
This account is
used for accounting the entire amount of guarantee committed by the credit
institution for the bidding of organizations and individuals under the
concluded contracts where the credit institution has not fulfilled its
committed obligation.
Accounting
details on Account 927 are similar to those of Account 921.
48. To
supplement with Account 928- Other guarantee commitments
Account
928- Other guarantee commitments
This account
is used for accounting the entire amount of other guarantees committed by the
credit institution to organizations and individuals under the concluded
contracts where the credit institution has not fulfilled its committed
obligation.
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49. To
supplement with Account 938- Documents of other commitments received
Account
938- Documents of other commitments received
This account
is used for reflecting commitments in writing, other commitment documents
(other than guarantee commitments) received by the credit institution. Accounting
details on this account are similar to those of Account 931.
50. To
supplement with Account 944- Securities interests that have not been collected
yet
Account
944- Securities interests that have not been collected yet
This account
is used for reflecting the amount of interests from securities that have not
been collected by the credit institution.
Accounting
details on this account are as follows:
Debit: - Amount of interests not collected yet.
Credit: - Amount of interests already collected.
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Detailed
accounting: - To open detailed accounts by each
issuing institution.
51. To
supplement with Account 945- Deposit interests not collected yet
Account
945- Deposit interests not collected yet
This account
is used for reflecting the amount of interests from deposits that have not been
collected by the credit institution.
Accounting
details on Account 945 are similar to those of Account 944.
52. To
supplement with Account 949- Receivable fees not collected yet
Account
949- Receivable fees not collected yet
This account
is used for reflecting the amount of receivable fees of the credit institution
that have not been collected yet.
Debit: - Amount of fees not collected yet.
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Debit
balance: - To reflect the amount of receivable fees
that have not been collected yet.
Detailed
accounting: - To open detailed accounts by each
customer.
53. To
supplement with Account 971 - Loss debts being under monitoring with tier III
accounts as follows:
Account 9711 -
Loss principal debt under monitoring.
Account 9712 -
Loss interest debt under monitoring.
54. To
supplement with Account 972- Loss debts in payment activities
Account
972- Loss debts in payment activities
This account
is used for following up loss debts in payment activities of the credit
institution to which risk provision has been used for covering, being under
monitoring for debt collection. Monitoring period for this account shall be
implemented in accordance with guiding documents of the Ministry of Finance. If
at the ending of the monitoring period, any the remaining balance shall be
canceled.
Accounting
details on this account are similar to those of Account 971.
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Account
998- Assets, valuable papers mortgaged, pledged by he credit institution
This account
is used for reflecting the assets, valuable papers mortgaged, pledged by the
credit institution for loan security.
Debit: - Value of assets mortgaged, pledged by the credit institution for
loan security.
Credit: - Value of the mortgaged, pledged assets given back after the debt
is repaid.
- Value of the
mortgaged, pledged assets being disposed.
Debit
balance: - To reflect the value of assets being
mortgaged, pledged by the credit institution.
Detailed
accounting: - To open detailed accounts by each
type of mortgaged, pledged assets.
Article 4.
Effectiveness
1. This
Circular shall come into effect from 01 June 2014.
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a. Decision
No. 807/2005/QD-NHNN dated 01/6/2005 on the amendment of, supplement to several
accounts in the Accounts system of credit institutions issued in conjunction
with the Decision No. 479/2004/QD-NHNN dated 29/4/2004 of the Governor of the
State Bank;
b. Decision
No. 29/2006/QD-NHNN dated 10/7/2006 on the amendment of, supplement to, repeal
of some accounts in the Accounts system of credit institution issued in
conjunction with the Decision No. 479/2004/QD-NHNN dated 29/4/2004 and the
Decision No. 807/2005/QD-NHNN dated 01/6/2005 of the Governor of the State
Bank;
c. Decision
No. 02/2008/QD-NHNN dated 15/01/2008 on the amendment of, supplement to several
accounts in the Accounts system of credit institutions issued in conjunction
with the Decision No. 479/2004/QD-NHNN dated 29/4/2004, Decision No.
807/2005/QD-NHNN dated 01/6/2005 and Decision No. 29/2006/QD-NHNN dated
10/7/2006 of the Governor of the State Bank.
Article 5.
Implementation
Director of
State Bank’ Office, Director of Finance - Accounting Department, Head of
related units of the State Bank, General Manager of State Bank branches in
provinces, cities under the central Government’s management, Chairman of Board
of Directors, Chairman of Board of Members and General Director (Director) of
credit institutions, foreign bank branches shall be responsible for the
implementation of this Circular./.
FOR THE GOVERNOR OF THE STATE BANK
DEPUTY GOVERNOR
Dao Minh Tu