A DECISION.

About the amendment, addition of some of the provisions of the Financial Management Regulation

for the social policy bank issued with the Decision

number 180 /2002/QĐ-TTG December 19, 2002

of the Prime Minister

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Government Law Base December 25, 2001;

The Law School of Credit: June 16, 2010;

Base of Protocol 78 /2002/NĐ-CP October 4, 2002 of the Government on credit to the poor and other policy subjects;

Base of Protocol 57 /2012/NĐ-CP on July 20, 2012 of the Government on the Financial Regime for the Credit Organization, the foreign bank branch;

Base Decision Base 131 /2002/QĐ-TTg October 04, 2002 of the Prime Minister on the establishment of the Bank of Social Policy;

At the suggestion of the Minister of Finance,

The Prime Minister issued the revised Decision, adding some of the provisions of the Financial Management Regulation to the Social Policy Bank issued with the Numerical Decision of the Government. 180 /2002/QĐ-TTg December 19, 2002 Prime Minister.

What? 1. Modified, adds some of the provisions of the Financial Management Regulation to the Social Policy Bank issued by Decision No. 1. 180 /2002/QĐ-TTg December 19, 2002 of the Prime Minister of Government is as follows:

1. Article 3 is modified as follows:

" Article 3. The Social Policy Bank receives, managing the government's capital and the People's Committee; the task of raising the capital of organizations, individuals in and out of the country to lend poor people and other policy subjects; preferable borrowing. or advance from idle capital sources, low interest rates or non-interest rates on the basis of a balance of sources from the budget, ODA capital, aid sources, or other low-cost sources. "

2. Clause 1, Article 6 is further modified as follows:

" 1. Funds and funds:

a) The charter capital is provided by the state budget when it is established and is added during the operation. The Social Policy Bank is supplemated annually proportional to the rate of credit growth being delivered by the Prime Minister;

b) Additional capital reserve funds, business development investment fund, financial reserve fund, credit risk fund fund, reward fund, welfare fund;

c) State budget capital (including the central budget, local budget) to lend to poverty alleviation, create jobs and implement other social policy;

d) Deflation Deflation is left unallocated for the funds (if any);

) the unreimbursable funding of organizations, individuals in and out of the country;

e) Other capital (if any). "

3. Clause 1, Article 7 is modified, adding as follows:

" 1. The active capital of the Bank of Social Policy is used to lend poor people and other policy objects by law.

The investment of basic construction and fixed asset procurement for the activities of the Social Policy Bank is implemented in accordance with the principle of the remaining value of the fixed asset not exceeding 25% of the actual and adhering regulatory capital under the rule of law. for the state-owned business that holds 100% of the charter capital and under the plan approved by the Board of Directors.

The procurement, automobile equipment, travel vehicle serves to serve the work needs, the Social Policy Bank performs by regulation to the state company at the Prime Minister 's decision to enact standard regulation, valuation and management mode, using the Company' s decision to do so. Travel media in the State Agency, the public career unit, the state company. "

4. Article 8 is modified, adding as follows:

" Article 8. Interest rate offset and management fees

1. Every year, the Social Policy Bank is responsible for the balance of capital and capital needs to make loans to poor people and policy subjects under the Government, the Prime Minister approved. The mobiling of capital resources with market interest to lend a loan ensures that the principle of command is used when the maximum use of capital is not paying interest or mobiles at low interest rates.

2. Rate of interest arbiter

a) Every year, the Social Policy Bank is compensated by the State to offset interest rates when carrying out a loan mandate to the poor and other policy objects by law;

b) The annual interest rate compensation level is determined on the basis of the arbitrate between the margin of interest of capital funds (which is calculated to the maximum amount of equity by the Ministry of Finance) at the lending rate and the debt balance to the poor and the subjects. The other policy is by law.

3. Managing compensation

The Social Policy Bank is governed by the state by the state by the percentage (%) on the average debt balance (not including the margin debt and the overdue debt) of poor human loans and other policy subjects by regulation.

The Minister of Finance presented the Prime Minister's review, deciding the cost of the management of the Bank of Social Policy enjoyed for each period, from 03 (three) years or more. The cost of the management of the Social Policy Bank is based on the results of the implementation of the government ' s activities, the Prime Minister, the Prime Minister, the financial situation, the norms, the state regime, and the actual need, guaranteed the Bank. Social policy is active in spending, sufficient for operational funding and to take into account the risk reserve under the regulatory regime. In case of mutated volatility, the Social Policy Bank reports the Finance Ministry to present the Prime Minister review, deciding the appropriate management fee.

4. The Treasury Department specifically guidelines on the granting of interest arbitrates and management fees to the Social Policy Bank. "

5. Article 12 is modified, adding as follows:

" Article 12. Extracts the Credit Risk Risk Fund and Credit Risk Processing

1. The Social Policy Bank is set up by the Fund for Credit Risk Management to handle the credit risk to poor human loan debt and other policy subjects according to the rule of law.

a) The source of the Credit Risk Facility Fund:

-The general reserve is at the expense of the operating costs of the Social Policy Bank;

-The specific backup is extracted on the basis of income balance, the annual cost of the Social Policy Bank.

b) The risk of the Credit Risk Facility Fund is as follows:

-The general room extraction level by 0.75% of the calculation on the loan balance does not include overdue debt and the ring debt at the time of the redundum;

-A specific backup, which deals with the Social Policy Bank deciding on the basis of the debt classification outcome, the financial capacity of the Bank of Social Policy.

c) The balance of the Fund for the maximum credit risk equals the total balance of the overdue debt and the ring debt at the time of the citation. In case the balance of credit risk funds is greater than the number of reserves that must be cited, the Social Policy Bank performs a partial difference in the income of the Social Policy Bank. The risk of the risk fund is not sufficient to offset the number of risks of the year, the Chairman of the Board of Directors reports the Prime Minister ' s Office of Finance review, the decision.

2. The credit risk forecasting fund is used for purposes:

a) To clear the debt to bad debts according to the decision of the competent organ;

b) Processing of unrecitable debt by the decision of the competent authority. "

6. Article 13 is modified, added as follows:

" Article 13. Income

1. Social Policy Banking Income includes:

a) Earnings from active service:

-Profit of the poor and the policy subjects;

-To collect the deposit.

-Capture the trust service to borrow policy objects;

-Payment of payment and funds;

-Profit compensation and management fees issued by the state budget;

-A job assignment, another service.

b) Other income:

-Cashier, the asset sale;

-Other income in operation.

2. Social Policy Bank implementation of the accounting must be obtained by the accounts receivable at this Article 1 Article, which grants the debt to the poor and the policy subjects, the Social Policy Bank of the law. "

7. The Article 14 Title is modified, adding as follows:

"The cost of the Social Policy Bank is that the expenses arise in the course of operation, including:"

8. Points b, Point 1 Article 1 Article 14 is modified, added as follows:

" b) The cost of a service fee for the organization performing the loan to the poor and other policy subjects. The cost of the trust service fee provided by the Bank of Social Policy and the organization for the implementation of the agreement loans does not exceed 0,125% /month on the balance of interest earned by interest;

c) The cost of trust fees for the assemblies and commissions for the Savings Fund. The total amount of maximum pay is 0 ,125% /month on the balance of interest earned by interest, the specific division rate determined by the Social Policy Bank. "

9. Article 15 is modified, adding as follows:

" 1. The Social Policy Bank performs the income accounting, cost-based accounting method, for the expense of the poor and other policy subjects, the Social Policy Bank to implement the actual method of accounting. Collect. After five (five) years from the date the decision comes into effect, the Social Policy Bank reports the authorities to consider, deciding on the implementation of the accounting of the poor and other policy subjects according to the method. Accounting for volume. The Social Policy Bank is accountable to the law on the content and accuracy of the receivship, the genus; the implementation of the provisions of the invoice regime, the accounting from accounting.

2. The case when transferring the accounting method from the actual method of accounting, which actually goes to the corrual method that has an impact on the collection, chi, Social Policy Bank reports the Prime Minister ' s Ministry of Finance decides the management fee to go. ensure that the task is to be delivered and to extract the funds by regulation. "

10. Clause 1 Article 18 is modified, added as follows:

" 1. The income case is greater than the cost, after offset the deficit from the previous years (if any), which is distributed in the following order:

a) Quote 5% into the regulatory capital supplemalization fund, the maximum level of this fund does not exceed the regulatory capital of the Social Policy Bank;

b) Quote 10% to the financial reserve fund, the maximum level of this fund does not exceed 25% of the Social Policy Bank ' s charter capital;

c) Deviation of the collection after offset the deficit from the previous years (if any) and except for the additional reserve fund supplemalization, the financial reserve fund will be redistributed as follows:

-10% into the investment fund development fund;

-The reward fund, the welfare. The two-fund quotation is less than three months ' pay.

-A general regulatory membership award for the limited liability company a member owned by the State, the classification of the annual Social Policy Bank by the Ministry of Finance of the Treasury to the completion of the plan. The annual operational plan was approved by the Government, the Prime Minister and the Board of the Social Policy Bank of Social Policy at the beginning of the year, including: The rate of credit growth, the rate of return debt, the debt-to-balance ratio, overdue debt rates and other indicators;

-The rest after the citation of the above funds is added to the business development investment fund. "

What? 2. Effect of execution

This decision has been in effect since 15 September 2015.

This decision applies from the 2015 fiscal year of the Bank of Social Policy.

What? 3. Organization Responsibility

1. The Ministry of Finance is responsible for the implementation of the implementation of the Board with this Decision.

2. Ministers, peer-agency Prime Minister, Chief Minister of Government, Chairman of the People ' s Committee of the Provinces, the Central City of China, Chairman of the Board and General Manager of the Social Policy Bank are responsible for the execution of the decision. Hey, hey, hey.