Pursuant to the law the State Bank of Vietnam the number 46/2010/QH12 2010;

Pursuant to the law on credit institutions the number 47/2010/QH12 2010;

Pursuant to the law No. 11/2003 accounting 2003/QH11;

Pursuant to Decree 156/2013/NĐ-CP on 11/11/2013 of government functions, tasks, powers and structure of the State Bank of Vietnam;

According to the proposal of the Director General, finance-accounting;

The Governor of the State Bank of Vietnam issued a circular amending and supplementing a number of accounts in the account system of accounting credit institutions issued under decision No 479/2004/QĐ-NHNN dated Jan. 29/4/2004 of the Governor of the State Bank.

Article 1. Repealed a number of accounts in the account system of accounting credit institutions issued under decision No 479/2004/QĐ-NHNN as follows: 1. Abolish the 312-account "value labor tools are taking notes on costs".

2. Abolition of 399-account "interest receivable risk prevention".

3. account annulment 472-"buying and selling of foreign currency from other sources".

4. account annulment 479-"currency converter payment in the country".

5. Repeal the account 481 – "Get capital to loans funded in Vietnam".

6. account annulment 482-"Get capital to loans funded in foreign currency".

7. Abolition of 483-account "to receive the trust funds investment, lending in Vietnam".

8. account removal 484-"Got Money investment trusts, loans in foreign currency".

9. Removal of account 561 – "currency converter".

10. Abolition of 62 accounts-"reward Fund, welfare".

11. account annulment 704-"Currency interest rates, which is buying the stake".

12. account annulment 712-"Currency from guarantee services".

13. To annul your account 855-"social work".

14. account annulment 8692-"Chi medical bodies".

15. To annul your account 921-"commit to guarantee to customers".

16. Repealed 925 account-"committed to funding for customers".

Article 2. Amend and supplement some of the content in the system of accounts accounting credit institutions issued under decision No 479/2004/QĐ-NHNN as follows: 1. Amendments and supplements section I-General provisions as follows: a. modify the point 1 as follows: "the account of this accounting system applicable to credit institutions foreign bank branches (hereinafter collectively referred to as credit institutions) are established and functioning according to the law on credit institutions. ";

b. additions to the end point 5 as follows: "in addition, the credit institutions are open more detailed account as required professional management when needed.";

c. modify 6.2 point as follows: "The external account on the Accounting Board is conducted by the method of logging (debt-Has-Debt balance).";

d. modify the score 7 as follows: "the concept of" domestic "and" foreign "rule in the system of accounts accounting credit institutions are understood by the concept of" resident "and" non-resident "defined in Ordinance No. 28 Forex/2005/PL-UBTVQH11 on December 13, 2005 was amended and supplemented by Ordinance No. 06/2013UBTVQH13 on 18/3/2013 amend , the addition of some articles of the Foreign Exchange Ordinance. ".

2. Amend section II-accounting account system as follows: II. ACCOUNT ACCOUNTING SYSTEM of the CREDIT INSTITUTION ACCOUNT NUMBER, ACCOUNT NAME level I level II level III type 1: capital and investments of 10 cash, vouchers worth of foreign currencies, precious metals, gemstones 101 currency Vietnam 1011 1012 unit cash in cash in the accounting unit number message 1013 unqualified cash save information pending cash 1014 at ATM cash 1019 are shipping cash 103 Exchange 1031 Exchange at 1032 unit of Exchange at 1033 reported accounting unit of Exchange sent thanks to 1039 consumption of Exchange are shipping vouchers worth 104 Exchange 1041 valuable foreign currency vouchers at 1043 unit valuable foreign currency vouchers sent 1049 collection vouchers worth of Exchange are 105 shipping precious metals, gems and gold at 1051 1052 Gold unit in accounting units reported 1053 Gold are carried away, manipulated 1054 precious metals, gems are precious metals 1058 transportation, other 11 gem deposits in State banks 111 deposits at the State Bank of Vietnam 1111 bronze Money send blockade 1113 payment deposit guarantee fund deposit 1116 112 deposits in State banks in foreign currency deposit 1121 blockade 1123 1126 payment deposit guarantee fund deposit 12 government bills and invest the other short-term valuable papers eligible for discounting with Central Bank credit investment in 121 votes State Bank and Government bills 1211 invest Bank 1212 votes Credit invest 122 Treasury Credit to invest in other short-term valuable papers eligible for discounting with Central Bank credit value 123 votes State Bank, credit institutions pledge loans taken 129 discount 13 reserve Money , gold posted at other credit institutions deposit at 131 credit organizations in Vietnam bronze water non-term deposits 1311 1312 132 term deposits deposits at credit institutions in the country in foreign currency non-term deposits 1321 1322 133 term deposits deposits in foreign currency abroad non-term deposits 1331 1332 deposits have 1333 term deposits deposit 134 specialized in Vietnam in 1341 foreign non-term deposit term deposit 1342 1343 135 specialized deposit of gold deposited at credit institutions in the country sent Gold Futures 1351 1352 Gold sent the gold 136 term posted at credit institutions abroad sent Gold Futures 1361





 



 



1362 Gold sent the term risk prevention 139 14 141 business securities Debt securities to government securities 1411, 1412 local government securities in securities due to other credit institutions in the country to release the securities due to 1413 economic organizations released





 



 




1414 foreign securities capital securities stock 1421 142 due to other domestic credit institutions issuing the securities 1422 by the domestic economic organizations released 1423 148 foreign securities trading securities other securities risk prevention 149 1491 1492 specific backup backup backup 1499 common discount 15



 



 



Investment securities available for sale securities 151 Government securities, 152 local Government Debt securities by other credit institutions in the country issued Debt securities by 153 of the domestic economic organizations released 154 155 Foreign Debt Securities Equity securities by other credit institutions in the country released by the Capital stock 156 economic organizations in the water released 157 159 foreign securities risk prevention stock 1591 1592 specific backup backup backup discount 1599 16 general investment securities hold to maturity date 161 Government securities, securities 162 local Government Debt securities by other credit institutions in the country issued Debt securities due to 163 the domestic economic organizations released





 



164 169 Foreign Debt securities risk prevention 1691 stock specific backup backup backup 1699 General 1692 off type 2:20 loan credit operations with credit institutions other lending 201 organizations domestic credit in Vietnam in term Debt 2011 2012 202 loans overdue credit institutions in the country in foreign currency





 



 



2021 2022 in term Debt overdue loan 203 foreign credit institutions in foreign currency Debt due in 2031 2032 overdue 205 discount, discount of republished transfer tools and other valuable papers in Debt due 2042 2024 overdue risk prevention 209 2120 specific backup 2092 general prevention 21



 



 



Lending to economic organizations, individuals in short-term loan 211 countries in Vietnam in term Debt 2111 2112 overdue 212 medium-term lending in Vietnam in term Debt 2121 2122 overdue 213 long-term lending Vietnam bronze in term Debt 2131 2132 214 overdue short-term loans in foreign currency and gold





 



 



2141 2142 in term Debt overdue 215 medium term loans in foreign currency and gold 2151 Debt in overdue Debt 2152 216 long term loan in foreign currency and gold 2161 Debt in overdue Debt 2162 219 2191 risk backup backup backup 2192 specific General 22



 



 



Discount transfer tools and valuable papers with regard to economic organizations, individual discount 221 domestic transfer tools and valuable papers in Vietnam in term Debt 2211 overdue 222 2212 discount transfer tools and valuable papers by 2221 2222 in term Debt foreign currency overdue Debt prevention 229 risks specific backup 2291 2292



General prevention 23 231 leasing leasing in Vietnam in term Debt 2311 2312 overdue leasing 232 in foreign currency Debt 2321 in term Debt overdue 2322 239 2391 risk prevention specific backup backup 24 Pay instead common 2392 guarantee





 



241 The account charged instead of bronze Vietnam 242 customers The customer instead of payments in foreign currency contingency risk 249 2491 specific backup backup loan 25 General 2492 by funding the trust, 251 investment loans in Vietnam received directly by the international organization in term Debt 2511 2512 252 overdue loans in Vietnam receive the Government's Debt limit in 2521 2522 253 overdue loans in Vietnam of the Organization, the other individual





 




 



2531 Owes in overdue Debt 254 2532 term loans in foreign currency received directly by the international organization in term Debt 2541 2542 255 overdue loans in foreign currency received by the Government in the Debt limit 2551 2552 256 overdue loans in foreign currency received by the institutions individuals in term Debt 2561 2562 overdue risk prevention 259 2591 specific backup backup 2592 credit for 26 public institutions, foreign individuals 261 short-term lending in Vietnam in term Debt 2611 2612 overdue 262 medium term loans in Vietnam in term Debt 2621





 



 



2622 263 overdue long-term lending Vietnam bronze in term Debt 2631 2632 264 overdue short-term loans in foreign currency and gold 2641 Debt in overdue Debt 265 2642 medium term loans in foreign currency and gold 2651 Debt in overdue Debt 2652 266 long term loan in foreign currency and gold





 



 



2661 Owes in overdue 2662 267 other Vietnam bronze 2671 Credit Debt in overdue Debt 2672 268 other credit in foreign currency and gold 2681 Debt in overdue Debt prevention 269 2682 risks specific backup 2691 2692 general prevention 27



 



 



Other credit for economic organizations and individuals in the country 271 special loans Debt 2711 in term 2712 overdue loan payments 272 public debt in Debt limit 2721 2722 overdue loan 273 basic construction investment under the State plan in term Debt 2731 2732 overdue 275 other lenders 2751



Debt in overdue Debt prevention 279 2752 risks specific backup 2791 2792 general reserve 28 281 pending debts debts pending drawing property has debt, debt assignment pending debts 2811 had sweeping property debt, debt assignment from 30/6/1998 on the front of 2812 debt carrying the other processing has sweeping property debt 282 debt assignment, the debts have collateral related to the case are awaiting trial 283 insolvency has secured property 284 insolvency no secured property and no longer subject to debt collection 285 insolvency no secured property but the existence of the debt active, reserve debt risks 289 pending backup 2891 2892 general reserve 28 specific loans are short term loans 291 292 delineated For medium term loans long term loans 293 299 reserve debt risks specific backup 2991 circled 2992 general backup type 3 : Fixed assets and other assets 30 fixed assets fixed tangible assets 301 3012, 3013 architecture homes of machinery, equipment, transport 3014 transmission equipment, 3015 management tools 3019 other tangible fixed assets fixed assets intangible 302 3021 land use 3024 computer software





 



 



3029 fixed assets intangible fixed assets 303 financial rental investment property Land 304 305 wear and tear of fixed assets fixed assets depreciation 3051 tangible 3052 wear and tear of fixed assets intangible fixed assets depreciation 3053 go 3054 rental investment property depreciation other property 31 311 tools , 313 tools 32 basic building materials, procurement of fixed assets fixed assets procurement 321 322 costs basic construction works cost 3221 3222 materials for construction 3223 3229 labor costs other costs 323 repair of fixed assets capital contribution 34 long term investment, 341



 




Investments in subsidiaries in the Vietnam capital 342 bronze Vietnam venture capital venture 3421 with other credit institutions 3422 equity venture with economic organizations invested in 343 companies associated in other long-term investments 344 Vietnam bronze 345 Vietnam investments in subsidiaries in foreign currency venture capital by 346 3461 venture capital Exchange with other credit institutions 3462 venture fund with the economic organization 347 investments in associated companies in foreign currency other long-term investments equal to 348 foreign currency 349 discount reserve 35 long-term receivables outside escrow 351 , mortgage, pledge the embezzlement of 352, 353 advantage payment with 3531 State budget State budget advance 3532 input value added Tax 3535 income tax assets deferred 3539 items awaiting payment 355 State budget the cost of processing assets guarantee creditor 359 other receivable 3591 Which currency is classified as assets risk credit risk on other receivable 3592 3597 specific risk prevention 3598 3599 general risk reserve contingency provision 36 361 internal receivables and advances receivable bronze Vietnam 3612 internal advance to professional activity 3613 salary advance, charge staff 3614 employees, embezzlement, lacked the money, the property pending the 3615 to the excesses of officials and employees of credit institutions 3619 362 other receivables and advance to internal revenue in foreign currency 3622 advance to the representative office, branch overseas 3623 advance the work for cadres 3629 staff, The other 366 receivables receivables from internal transactions 3661 receivables from affiliates 3662 receivables from Headquarters 369 other receivables 3692 assigning debts worth debt management companies and mining assets other receivables 3699 37 371 debt Purchase debt Purchases in Vietnam 372 Buy debt in foreign currency risk prevention 379 3791 specific backup backup 3792 38 different properties overall 381 Emperor capital Transfer credit capital Supply Chain 3811 capital to credit capital supply copper tape 3812 Vietnam Moved capital to the level matching credit in foreign currency capital trust fiduciary 3821 382 credit levels in the fiduciary credit level 3822 Vietnam in foreign currency





 



 



other trustees 3823 Vietnam bronze 3824 other trusts in foreign currency investment 383 on leasing equipment 3831 invests in equipment leasing finance Vietnam bronze 3832 invests in equipment leasing finance in foreign currency contingency risk 386 3861 3862 specific risk prevention prevention of common risks other risks prevention 3863 387



 



Debt assignment property transferred ownership to the credit organization, pending the standby costs 388 389 other asset allocation 39 interest and fees receivable Interest receivable from 391 deposits Interest receivable 3911 from deposits in Vietnam.





 



 



3912 Interest receivable from deposits in foreign currency Interest receivable 392 from stock investment Interest receivable 3921 from State Bank bills and Treasury bills Interest receivable 3922 from investment securities available for sale interest-3923 receivable from investment securities hold to maturity date Interest receivable 394 from credit operations Interest income from loans to 3941 in bronze Interest receivable from 3942 Vietnam for loans in foreign currency and gold 3943 Interest receivable from finance lease receivable from Margin Accounts 3944 instead customers are guaranteed Interest receivable from 395 professional buy debt Interest receivable from 3951 debt buy Vietnam bronze 3952 Interest receivable from buying debt in foreign currency Interest receivable 396 from the derivative financial instruments Allocated 3961 room swap transaction 3962 3963 term trading futures options trading 3964 397 Fees receivable type 4: The account to pay Government debts and 40 State Bank 401 deposits of the State Treasury in Vietnam 402 deposits of the State Treasury in foreign currency loan of 403 State Bank in Vietnam





 



 




4031 Loans under the credit Loan 4032 discount, discount of republished the valuable papers Loan 4033 pledge of valuable papers Loan 4034 4035 clearing Loans special assistance Loan 4038 4039 other overdue Bank Loans 404 in foreign currency loans in the Debt limit 4041 4049 overdue debts 41 other credit institutions





 



411 deposits of credit institutions in Vietnam bronze water non-term deposits 4111 4112 412 term deposits deposits of credit institutions in the country in foreign currency non-term deposits 4121 4122 413 term deposits deposits of foreign banks in Vietnam non-term deposits 4131 4132 414 term deposits



 



Deposits of foreign banks in foreign currency non-term deposits 4141 4142 415 term deposit Borrowing in domestic credit institutions in Vietnam in term loan Debt 4151 4159 overdue Loan 416 credit institutions in the country in foreign currency loans in the Debt limit 4161 4169 overdue Loan 417 overseas banks in Vietnam 4171



The loan debt in overdue Loan 418 4179 banks abroad in foreign currency loans in the Debt limit 4181 4189 overdue 419 Loans discount, discount of republished transfer tools and other valuable papers 42 421 customer deposits customer deposits in the water in Vietnam non-term deposits 4211 4212 4214 term deposits deposits which 422 used deposits of domestic customers in foreign currency non-term deposits 4221 4222 4224 term deposits deposits which specialized 423 savings Vietnam bronze 4231 savings not 4232 term deposit term deposit savings 4238 424 other savings in foreign currency and gold 4241 savings dry NG 4242 term deposit term deposit of 425 foreign customers in Vietnam non-term deposits 4251 4252 4254 term deposits deposits which specialized 426 foreign customer deposits in foreign currency non-term deposits 4261 4262 4264 term deposits deposits which 427 funds specialized in Vietnam





 



 



4271 deposit to guarantee the payment of Cheques to open deposits 4272 letters of credit (L/C) 4273 deposit to guarantee the payment of the guarantee deposit 4277 4274 Card deposit guarantees financial guarantee 4279 rental payments 428 other funds in foreign currency deposit 4281 to ensure Cheque payments to open deposits 4282 letters of credit (L/C) to deposit 4283 make sure the card payment escrow 4284 4287 guarantee fund guarantees financial guarantee 4289 rental payments 43 other credit institutions issuing paper papers paperwork denominations 431 reviews 432 Vietnam bronze discount valuable papers in Vietnam 433 additional valuable papers 434 Vietnam bronze in denominations of valuable papers in foreign currency and 435 gold discount valuable papers in foreign currency and gold extra 436 valuable papers in foreign currency and gold 44 funding, investment trusts, loans 441 funding, investment trusts, loans in Vietnam 4411 funds received by the Organization, foreign Government funds received 4412 4413 funds received by the Organization 442 individuals, funding, investment trusts, loans in foreign currency funds received 4421 of the organizations, foreign Government funds received 4422 4423 funds received by organizations, individuals in the 45 countries pay for outside 451 repayments of capital construction procurement of fixed assets 452 Money keep households and wait pay Money kept 4521 households and expect payment to customer billing 4523 money not qualified circulation pending Tax 453 and must submit the State value added Tax 4531 to file Enterprise Income Tax 4534 4535 deferred income tax is charged






 



 



4538 4539 other taxes payable other paragraphs 454 to transfer funds to pay 455 Vietnam bronze transfer money to pay in foreign currency debt sales disparity 458 pending 459 the other payment pending 4591 proceeds from the debt sale, the secured assets or debt consolidation property extraction 4599 The account of payment pending The internal accounts payable 46 461 Th Yes, excess property Fund pending 462 The accounts payable staff, staff held 466 credit repayments from the internal trading system credit institutions 4661 repayments 4662 Branch Headquarters repayments worth 467 debts of commercial banks to manage and exploit other repayments 469 47 The 471 Forex trading Forex trading business currency purchase 4711 4712 payment business of buying and selling of foreign currency trading 473 swaps (SWAP) 4731 committed 4732 currency swaps worth 474 currency swaps trading term (FORWARD) 4741 committed 4742 currency futures trading transaction value monetary term 475 hetero Interface ch Futures (FUTURES) 4751 committed future transaction 4752 currency future trading value of currency transaction 476 option (OPTIONS) 4761 committed transactions 4762 currency option transaction value option 478 gold consumption monetary silver, gems of other Debt assets 48 481 Get capital to capital syndicated 4811 Get capital to credit capital supply in the Encyclopedia South 4812 Got capital to credit level in foreign currency capital trust money Received 482 4821 receive money entrusted by Dong Vietnam 4822 fiduciary money in foreign currency Received 483 scientific and Development Fund 4831 technology development fund science and Technology Development Fund 4832 science and technology form fixed assets Fund rewarded 484 , benefits and rewards of operating management reward Fund 4841 4842 4843 Welfare Fund welfare fund that form fixed assets management Prize Fund 4844 operates 485 Reserve Fund of subsidy payment 486 job loss for the derivative financial instruments 4861 paid for swaps (SWAP) 4862 for payment transactions (FORWARD) 4863 term Stick accounting for trading futures (FUTURES) 4864 payment for transactions option (OPTIONS) debt component of 487 preferred shares 488 489 allocation pending revenue reserve other risk prevention for 4891 other payment services 4892 discount backup backup 4895 inventory for the joint commitment to give specific preventive 4896 for the commitments given





 



 



4899 reserve other risks and charges interest rates to pay 49 491 interest rates are charged for deposits interest-4911 pay for deposits in Vietnam 4912 interest rate is charged for deposits in foreign currency interest rate 4913 pay for savings deposits in Vietnam 4914 Interest is charged for deposits in foreign currency savings to interest rates paid on 492 released the valuable papers 4921 interest rate must charged for the valuable papers in Vietnam 4922 interest rate is charged for the valuable papers in foreign currency interest rate loan to pay for 493 4931 Interest is charged for the loan in Vietnam 4932 Interest is charged for the loan in foreign currency to pay the interest rates for 494 funding, investment trusts 4941, lending interest rates are charged for funding, investment trusts in Vietnam 4942 Interest payable to funding, investment trusts in foreign currency interest rate pay for 496 of the derivative financial instruments 4961 4962 swaps futures trading futures trading 4963 4964 transaction option 497 overhead Type 5 : Payment payment of 50 activities between organizations 501 credit clearing between banks 5011 clearing of the Bank chaired 5012 clearing bank 502 members of incomes and expenses of households between credit institutions 509 other payments between credit institutions 51 511 transfer payments transfer money this year of 5111 transfer unit transfers go year to year transfer 5112 5113 transfer money to this year pending 512



 




Transfer money in advance of money transfer remittance 5121 unit away years ago to transfer 5122 5123 to transfer previous year previous year pending remittance payment year 513 at 5131 payment Center pay transfer money go this year money transfer payment to 5132 year 5133 money transfer payment to this year pending remittance payments 514 years ago at radio Center payment remittance payment 5141 away years ago 5142 transfer payment to the previous year to transfer payment 5143 year ago pending 519 of payment between the units in each of the banks capital transfer Thing 5191 5192 Currency households, households other payment payment 52 5199 United found 521 annual Union payment date in the whole banking system 5211 Contact welding g go year to year Venture 5212 5213 Related to year has collated 5214 Related to year wait for Passport Related surrender to 5215 also erroneously paid annual Union 522 before in the whole banking system put Union years ago 5221 5222 Related to years ago 5223 Related to years ago comparing 5224 Related to years ago waiting for Passport





 



 



5225 Related rows to years ago also messed up link target Switch 5226 previous 5227 year Transfer goals related to previous years annual Union payments 523 far in each province, the city of 5231 Contact store this year in every province, City Link 5232 to year in each province, the city of 5233 Lien to year has collated in each province 5234 city, United items to this year wait for the slideshow in each province, City Link 5235 to also make mistakes in each province, the city of 524 paid annual Union advance in each province, city walk years ago Union 5241 in each province, City Link 5242 to years ago in each of the 5243 city, United items to years ago were reconciled in each province, the city of 5244 Contact rows to years ago waiting for the slideshow in each province, the city of 5245 Related to previous years is also wrong in each province, city Transfer target store contact 5246 years ago in each of the provinces, the city of 5247 Moved to contact target years ago in each of the 56 cities, payment with the Bank in the foreign payment 562 563 multilateral payment border song 569 other payments 6 type: source of equity Capital of credit institutions 60 601 602 capital construction investment, procurement of fixed assets equity surplus 603 604 609 other Equity Fund shares 61



 



 



Funds of credit institutions 611 additional reserve fund capital development fund 612 6121 6122 Development Fund science and Research Foundation training 613 619 financial reserve fund other Fund 63 disparity rates, gold and silver exchange rate difference 631 6311 disparity rates revaluation this time reporting





 



 



6312 the difference in exchange rates during the period of the basic construction investment 6313 disparity rates from conversion of financial statements 632 difference of revaluation of gold and silver, precious stones, the difference in 633 re-evaluate financial derivative tools 6331 6332 swaps currency futures trading trading currency futures 6333 6334 6338 currency option trading Success other derivatives 64 disparity re-evaluate 641 property revaluation difference 642 property revaluation spreads in fixed assets 65 69 preferred stocks profits not yet distributed profit year 691 692 profit years ago Type 7:70 earning income from credit operations 701 702 Currency deposit interest Income interest on loans





 



703 interest Income from securities investment business revenue guarantee 704 705 706 leasing interest Revenue Earning interest from the debt purchasing business 709 other Income from operations income from 71 credit activity services 711 713 payment service revenue revenue from services revenue from fiduciary services 714 and 715 Currency dealer from 716 consulting services



 



Revenue from business and insurance services 717 charge discount services






 



718 revenue from provision of services to preserve the property, safe deposit lockers rental Income other income 72 719 from Forex trading operations of foreign currency trading 721 722 723 gold Currency trading income from derivative financial instruments 74 monetary income from other business activities of 741 742 stock trading Currency trading business from 748 debt Currency from the other derivative financial instruments earning 749 other business income capital contribution 78, 79 other income stock purchase Type 8: costs 80 801 credit activity costs Charged interest rates of deposit interest 802 803 Pay loan interest rates released valuable papers 805 interest financial leasing other expenses for 809 credit activities 81 operational costs 811 service expenses for payment services 812 postal charges on telecommunication network 813 Expenditure of funds, transport and unloading 8131 8132 money tally, sorting and packing of money protection money 8133 8139 other genera of fiduciary services 814 and 815 agents Spent about 816 consulting services costs Commission 819



 



Other operational costs 82 genera of Forex trading Forex trading of 821 822 823 gold business expenses for more details about these financial instruments currency derivative S3 Only pay tax and charges, fees 831 832 tax Genus Genus filed the charges, fees cost 833 corporate income tax expense income tax 8331 existing business cost-8332 enterprise income tax deferred 84 other business operations cost 841 842 securities business expenses for costs associated with leasing services 843 Genus of 848 debt purchase of derivative financial tools 849 other expenses for other business 85 activities for staff costs Wages and Salaries 8511 851 and 852 wage allowance Genus tr Ang transaction recovery media and labor protection expenditures 853 to contribute according to 8531 social insurance Filing wage 8532 Filed health insurance Filed labor insurance 8533 8534 Filed 8539 Union funding expenses other contributions under pension Spending 854 8541 mode of subsidy 8542 retrenchment difficult Genus to other subsidies 8549 856



 



Genus eat ca for officials and employees of credit institutions for medical officers Spending 857, 859 credit organizations staff other Expenditure for officials and employees of credit institutions 86 spent on public service management and operational expenses for 861 materials and papers in the Office materials 8612 8611 Second sheets in bearing 8613 believe gasoline 8614 8619 other materials The dozen 862 c cost 863 Genus training, professional training and research Spending 864 scientific and technological applications, innovation initiatives, 865 866 phone postage and Chi Chi published documents, propaganda, advertising, marketing, promotional material, melastoma 867 books 868 expenses for the activities of credit institutions 869 other management expenses 8691 Cell water, sanitation Agency, 8693 8694 Conference reception, unveiling details 8695 cost for audit, inspection, checking the credit organization operations 8696 Chi and foreign specialist rental 8697 costs fire 8699 other expenses expenses for 87 871 assets depreciation of fixed assets 872 basic maintenance and repair 874 property stores employees tools speed NG Chi 875 876 property insurance property rental cost 88 Genera, conservation and the customer's deposit insurance 882 Genus Genus 8821 backup backup backup Genus 8822 gold discount Debt provision 8823 Genus 8824 securities discount backup backup for the Genus payment service 8825 redundant Spending off the inventory of discount backup Genus 8826 stake, investors buy shares of backup for the Genus 8827 committed giving






 



 



other risk prevention Spending 8829 883 Genus premium lodging, preserve customer deposits other costs 89 891 899 social work Spending costs by type of financing mode 9: external accounts balance sheet 90 Money not worth 901 circulation Money not worth circulating 9011 9012 template Money Money Money 9019 fake facilities souvenirs , counterfeit money, money destruction pending 91 foreign currency and valuable documents in foreign currency foreign currency exchange 9113 911 's send clients abroad thanks to currency exchange 9114 unqualified floated pending 912 vouchers worth in foreign currency 9121 vouchers worth in foreign currency as the model 9122 vouchers worth in foreign currency get hold households or households 9123 vouchers worth in foreign currency sent abroad thanks to currency 9124 vouchers worth in foreign currency due to foreign countries sent to wait 92 pay documents, certificate from the commitment given loan guarantee commitment 921 922 923 payment guarantee commitment The commitment to exchange trading foreign currency purchasing commitment given 9231 right 9232 sale commitment Exchange grants the right to buy foreign currency commitment 9233 term 9234 committed to sell foreign currency term 9235 committed 9236 currency swaps committed transactions option to Buy currencies 9237 committed transactions option to Sell 9238 monetary commitment to future monetary transactions 924 committed irrevocable lending commitments in 925 professional letters of credit (L/C) 926



 



Commitment to guarantee implementation of the contract of guarantee commitments 927 928 bid commitment other guarantee other commitments 929 9291 9293 interest swap contracts the contract for the sale of valuable papers 9299 other commitments commitments received 93 931 guarantee commitments received from other credit institutions borrowing 9311 9319 The other guarantors 932



 



The guarantee received from government agencies receiving guarantees 933 from the insurance company, 934 guarantee received from international organizations 938 text, other evidence of commitment received 939 The other guarantees received loans and Interest fees 94 receivable has not obtained the loan interest rates yet 941 obtained in loan interest rates yet 942 Vietnam obtained in foreign currency 943



 



Interest on financial lease obtained Interest collected yet stock 944 945 deposit interest rates have not yet obtained 949 fee currency is not yet obtained 95 assets used to finance rental property 951 refers to financial leasing are managed in 952 corporate assets used to finance rental are delivered to the customers rent 96 papers have reviews of credit institutions play passengers had papers 961 962 sample papers price reviews credit organization's 97 Creditors already treat 971 Debt losses are in time to track the original Debt 9711 losses are in time to track interest suffered Debt 9712 are tracking time in 972 losses in Debt payments 98 buy sell business debt , trustee and agency debt purchases services 981 9811 original Debt bought interest-9812 of debt purchased the original Debt sold 9813 9814 of interest rate debt sold 982 loan contract which in term Debt 9821 9822 overdue 983 contract credit grade 9831 outsourced Debt in overdue Debt 9832





 



984 The Commission services and the other agent 989 99 depository securities assets and other vouchers 991 precious metals, gems keep other assets 992 households hold 993 994 outsource asset collateral, customer pledge 995 properties assigned, you'll debt pending 996 papers have taken the pledge 997 properties of commercial bank or get from the acquisition of debt assets 998, valuable papers of mortgage credit institutions pledge 999 other valuable vouchers are preserved 3. Modify the content of the detailed accounting 1011 account-cash units as follows: "detailed accounting: Opens 8: account-cash have tally.

-Cash currency according to the sealed bags. "





4. Modify your account 105-precious metals, gems like the following: "account 105-precious metals, gems, this user account to accounting the value of precious metals, gems of the credit organization.

This account accounting must follow the following rules: 1. Credit institutions have to distinguish monetary gold and non-monetary gold.


-Monetary Gold (in monetary items) Forex is prescribed in article 4 paragraph 1 d Foreign Exchange Ordinance No. 28/2005/PL-UBTVQH11 on December 13, 2005, or the international gold standard (is solid gold, gold bullion, gold pieces, gold leaf with quality control and weight, with logotype of international gold producer or manufacturer of gold in the country was internationally recognized). Monetary gold is treated as a foreign currency reserve assets and international payments.

-Non-monetary Gold (in non-monetary items) are of gold are bought for the purpose of manufacturing jewellery making work. Non-monetary gold is treated as a normal commodity supplies.

2. detailed accounting, general accounting for the gold currency account similar accounting foreign currency account. Purchase professional and monetary gold derivative accounting, use of the trading account and currency derivatives to accounting (considered gold as a currency type).

3. Accounting for non-monetary gold account according to the original price, in particular:-the value of gold currency when entering the warehouse, the warehouse are calculated according to the actual purchase price. Non-monetary gold case enter the repository has many different purchase price then the output currency gold value, output is the average purchase price accounting of the number of non-monetary gold stock.

-With respect to the conditional credit organizations held monitoring accounting and storage of non-monetary gold inventory according to different purchase price, applicable accounting accounting methods currency gold value output according to the actual purchase price of the gold currency.

-Active consumption of gold currency account uses 478-consumption of gold and silver, with precious stones.

4. In accounting details about gold, credit institutions in both the accounting value and the volume of export-import, artifacts, inventory. When up the accounting statements, the value of gold was the Vietnam conversion rate regulation.

105 account-precious metals, gems have the following level III accounts: 1051-1052 units at Gold-yellow in the unit reported accounting 1053-Gold are carried away, manipulated 1054-precious metals, gems are shipped 1058-precious metals, gems otherwise.

1051-gold account in this unit of account used for the gold value accounting of credit institutions.





Side note: Debt-gold value enter the repository.





Side note:-the value of gold output.





Outstanding balance:-reflect the value of gold in the inventory unit.





Detailed accounting:-detailed account of currency and gold African gold currency.





1052-gold account in accounting unit reported this user account to track the value of gold in the Foundation of the reported accounting units (not created separate accounting balance sheets).





Side note: Debt-Fund gold values for reported accounting units.

-Gold value reported revenue accounting unit on.





Side note:-Gold value reported accounting unit switches back to the owner.

-Gold value reported accounting unit.





Outstanding balance:-the value of gold is currently living at the Fund reported accounting unit.





Detailed accounting:-open the account details for each reported accounting unit.





1053-gold accounts are carried away, manipulated the account used to track the value of gold output carried away tools manipulated by credit institutions.





The party Owes the record gold output value:-take away tools.





Side note:-the value of gold carried away tools manipulated has merged the repository.





Outstanding balance:-reflect the value of gold is carried away, manipulated.





Detailed accounting:-1 Open your account details.





1054-account of precious metals, precious stones are shipping this account used to accounting the value of precious metals, gems manufacturing unit funds transferred to other units are on road transport. The case of direct delivery not accounting on this account.





The debt party record:-the value of precious metals, precious stones exported funds transferred to the receiving unit.





Side note:-the value of precious metals, precious stones were moved to the receiving unit (based on a paper or report to accounting).





Outstanding balance:-the value of precious metals, precious stones switch for the unit is shipped.





Detailed accounting:-open account details under each unit receiving precious metals, precious stones moved to.





1058-precious metal account, this user account other gems to accounting the value of precious metals, gems of the credit organization.

The content on this account accounting like accounting content on account of 1051-yellow in the unit.





Detailed accounting:-open account details under each type of precious metal, precious stones. "





5. Modify the account name 13-"deposit at other credit institutions" to "Money, gold posted at other credit institutions".

6. Modify your account 14-business stock as follows: "14-account account trading securities-securities business 14, are the following: level II accounts account 141-142 account Debt securities-securities account capital 148-securities trading account 149-reserve stock risk accounting content the Member : account 141-142 account Debt securities-securities account Capital 148-securities trading accounts is used to reflect the value of securities purchased on credit institutions, selling out to enjoy the price difference.

This account accounting should follow the following rules: 1-business stock are accounted according to the actual purchase price of securities (original price), including the purchase price plus (+) the cost (if any).

2-stock interest received during the period of holding of securities are credited to interest income.

3-when the credit institution sells the stock transfer, the parties have this account must be recorded according to the actual price that had previously purchased securities accounting (to), not according to the actual amount obtained. Part of the difference between the actual amount obtained with the money was credited to this account is accounting on business results.

4-at the time of accounting courses to financial reporting, based on the stock price volatility situation, accounting conduct established backup or complete backup import stock discounts for unsold stock at the time of the Windows key.

5-If Vietnam accounting standards or financial mechanisms allow: periodically when the financial reports, stock price under market value. All any interest (the hole) incurred but not yet implemented are recorded to income or the cost of trading securities (put in the report business results).





Side note: Debt-stock worth buying on credit institutions.





Side note:-the value of the credit organization stock sold.

-Stock value paid.





Outstanding balance:-stock value reflect the credit institution are managed.





Detailed accounting:-Open as a group term for Debt securities.

-Open every kind of stock for Capital Securities.





141-Debt securities account this account is used to track the types of securities in the Debt securities. Debt securities are securities that must make the release party committed to binding for the party holding the stocks according to the specific conditions of the time limit for payment of the original amount, interest, ...

This account has an account level III: 1411-Government securities, 1412 local government securities-securities by other credit institutions in the country released by the stock-1413 the domestic economic organizations released 1414-foreign securities account securities account capital-142 was used in accounting for the type of shares (common shares or preferred shares) by credit institutions buy and sell on the market to enjoy the price difference that is not for the purpose of holding such as the role of a long-term investor.

Capital stock is the stock type, defines the rights of owners of securities holder for a business. Accordingly, capital stock represents a portion of assets in total assets of the enterprise after having done all the debt obligations (common stock, some types of preferred stock ...).

This account has an account level III: 1421-securities by other credit institutions in the country released by the stock-1422 held economic release 1423-148 account foreign securities-securities trading accounts used to track the stocks of other business not on stock.

Contents 149 account accounting: account 149-stock risk prevention this user account to reflect the credit institution set excerpts, handle and enter the reserves for risks under the provisions of the law of extract and use backup to handle risks to the securities business of credit institutions.

Accounting on this account should follow the following regulations: establishment CITES conditions risk: securities-stock investing Is, business under the provisions of the law.

-Trading securities are classified as property subject to extract set credit risk prevention as regulated by law (hereinafter called property credit risks), credit institutions have to perform classification and risk estimate is quoted according to regulation of the law of extract and use backup to handle risks.

-For non-trading securities are classified as assets have credit risk, the credit institution must make to extract backup set off under the provisions of the law on reserve off the financial investments.

149 account have the following level III accounts:


1491-1492-specific backup backup backup-1499 common content accounting discount accounts as follows: parties have scored:-number of backup was created count in the costs.





Side note: Debt-use backup to handle.

-Done type the excess difference reserve established under the rules.





Balance:-reflect the number of existing backup.





Detailed accounting:-Open 01 detailed account. "





7. Modify the 15-account investment securities available for sale are as follows: "15-account investment securities available for sale is this account used to reflect the value of the existing situation and the volatility of the stock type of the Government, local government or organization in the country, the release of which foreign credit institutions are investing. This account is used for the accounting type of debt securities and equity securities held for investment purposes and are willing to sell, not buy into securities sold out regularly but can sell at any time it deems beneficial (credit organization must have internal regulations on this issue unless the law otherwise).

This account accounting must follow the following rules: 1. With respect to Debt securities: a. credit institutions having to open the account details to reflect the face value, the value discount and additional value of investment securities. In which: (i) the original stock Price (actual stock purchase price) include: purchase price plus (+) directly related expenses such as brokerage fees, transaction, providing information, taxes, fees and bank fees (if any); (ii) the value of the discount is worth the difference in sound between the original price with the total value of the funds include the face value and interest accrue merits before purchase (if any); (iii) additional value is positive, the difference in value between the original price with the total value of the funds include the face value and interest accrue merits before purchase (if any). When presented on financial reporting, stock items are presented in net value (face value-discount + extra).

b. If the conditions of information technology allows, interest is recorded on the basis of time and real interest rates (interest rate interest rate reality is used to convert the money received in the future during this time for the other party to use the assets of the original recorded value at the time of transfer of the property to the use). Case of interest cannot be made on the basis of real interest rates, the extra discount or value allocated for the holding period of the credit organization stock.

c. If the interest earned from the investment in debt securities including the overwhelming interest from credit institutions before buying back investments, credit institutions must allocate this interest. Accordingly, only the interest portion of the States after the credit institution has acquired this new investments are recorded as income, while interest rate amounts to pack before area credit institutions to buy back the investments shall record the value of government investments.

d. annual accounting degrees, if the Last market price of the stock was off down the value of securities, accounting and proceed up the backup off of investment securities.

2. With respect to the capital securities: a. capital stock ledger must be recorded according to the actual purchase price of securities (original price), including: the purchase price plus (+) purchase cost as the cost of brokerage, transaction, providing information, taxes, fees and bank fees (if any).

b. credit organization's income from the investment of securities available for sale when the right of credit institutions are established and the notice of the Division of dividends.

c. annual accounting degrees, if the Last market price of the stock being down lower than the original price discount of stock accounting, proceed up the backup off of investment securities.





Side note: Debt-stock worth buying into.

 





Side note:-the value of securities sold.

-The value of securities that are held to release the payment.





Outstanding balance:-the value of stock holding.





Detailed accounting:-open account details according to the face value, the value discount and additional value of investment securities for debt securities.

-Open account details under each type of stock for capital securities.





This account has the level II account: 151-Government securities, 152 local government securities-Debt securities due to other credit institutions in the country released 153-Debt securities due to domestic economic organizations released 154-155 Foreign Debt Securities – Equity securities by other credit institutions in the country released 156-Capital Securities due to the organisation in the water released 157-159 foreign securities-securities risk reserve account 151-Government securities, securities of local government accounts used to reflect the value of the existing situation and the volatility of the Government securities (except Government bills), local government securities that credit institutions are investing.

152-Debt securities account due to other credit institutions in the country released 153 account-Debt securities due to domestic economic organizations released 154 accounts-Foreign Debt securities this account used to reflect the value of the existing situation and the volatility of the securities debt that credit institutions are holding with the aim of investing and are ready to sell at any time when it deems beneficial.

Tracking Debt securities on the account including bonds, valuable papers, ... by credit institutions in other countries, domestic economic organizations or Government securities or foreign organization released.

155-Capital stock account by other credit institutions in the country released 156-account Capital Securities due to domestic economic organizations released 157 accounts-foreign Capital stock accounts used to reflect the value of the existing situation and the volatility of the equity securities to which the credit institutions are holding with the aim of investing and are ready to sell at any time when it deems beneficial, and not subject to accounting on 34 accounts.

Capital Securities is accounted on the accounts is the capital securities are listed on the market and not enough conditions to form subsidiaries, associated companies or joint venture (Business Committee).

Such investments, which according to the contract, which is to buy the shares not yet listed on the stock market are reflected on your account 344, 348 (other long-term investments).

159-account stock risk prevention this user account to reflect the credit institution set excerpts, handle and enter the reserves for risks under the provisions of the law of extract and use backup to handle risks for investment securities available for sale of credit institutions.

Accounting on this account should follow the following regulations: establishment CITES conditions risk: securities-stock investment Is business, as prescribed by law.

-For investment securities are classified as assets have credit risk, the credit institution must make sorting and risk estimate is quoted according to regulation of the law of extract and use backup to handle risks.

-For investment securities not classified as assets have credit risk, the credit institution must make to extract backup set off under the provisions of the law on reserve off the financial investments.

159 account have the following level III accounts: 1591-1592-specific backup backup backup-1599 general content discount account accounting accounting content like 159 Member 149. "

8. Modify your account 20-lending credit institutions as follows: "20-account for loans to other credit institutions accounts 201-lending credit institutions in Vietnam bronze water account 202-lending to domestic credit institutions in foreign currency accounts 203-lending credit institutions abroad in foreign currency The accounts used to lymph nodes payment amount for credit institutions other credit institutions borrowing and loans are credit institutions extended debt or overdue pay.

205-account discount, discount of republished transfer tools and other valuable papers.

This account is used to reflect the amount was limited in advance, overdue for another credit institution after the approved discount, discount of republished transfer tools and valuable papers of that credit institution.

209 account-reserve risk this user accounts to reflect the extract, handle and enter the reserves for risks under the provisions of the law of extract and use backup to handle risks for loans to other credit institutions.

209 account have the following level III accounts: 2120-specific backup 2092-General Accounting content backup accounts are as follows: the party Has scored:-number of backup was created count in the costs.





Side note: Debt-use backup to handle.

-Done type the excess difference reserve established under the rules.





Balance:-reflect the number of existing backup.





Detailed accounting:-Open 01 detailed account. "





9. Modify the account level III in the 20th, the 21st account account account account, 23, 25, 27 accounts except the account reflects the risk prevention in the above account (account 209, 219, 239, 259, 279) as follows: 201 accounts have the following level III accounts : 2011-2012 term of Debt overdue accounts 202 account level III: 2021-2022 in term Debt-debt overdue accounts 203 account level III: 2031-2032 in term Debt-debt overdue accounts 205 account level III: 2051-2052 in term Debt-debt overdue 211 accounts have the following level III accounts : 2111-debt limit


2112-212 account overdue accounts level III: 2121-2122 in term Debt-213 account overdue accounts level III: 2131-2132 in term Debt-debt overdue 214 account have the following level III accounts: 2141-2142 in term Debt-debt overdue 215 account have the following level III accounts : 2151-2152 in term Debt-debt overdue accounts 216 account level III follows: 2161-2162 in term Debt-debt overdue accounts 231 account level III: 2311-2312 in term Debt-debt overdue accounts 232 account level III: 2321-2322 in term Debt-debt overdue 251 account have the following level III accounts : 2511-2512 in term Debt-debt overdue accounts 252 account level III: 2521-2522 in term Debt-debt overdue 253 account have the following level III accounts: 2531-2532 in term Debt-debt overdue 254 accounts have the following level III accounts: 2541-2542 of term-debt overdue 255 account have the following level III accounts : 2551-2552 in term Debt-debt overdue accounts 256 account level III: 2561-2562 in term Debt-debt overdue accounts 271 account level III: 2711-2712 in term Debt-debt overdue accounts 272 account level III: 2721-2722-in term Debt overdue account 273 following level III accounts : 2731-2732 in term Debt-debt overdue accounts 275 account level III: 2751-2752 in term Debt-debt overdue accounting content for the account "in Debt": this account is used for accounting of the money the Organization credit for borrowers in the credit contract term or longer in duration-renewal , adjust the duration of the debt for the loan to be extended to credit institutions, adjustment of the term of the debt.





Side note: Debt-the amount for the borrower.

-Transfer from the account to the appropriate.





The party Has scored:-number of customer money to pay debt.

-Transfer to the appropriate account.





Outstanding balance:-reflect the amount customers are in the debt limit, be extended, adjust the duration.





Detailed accounting:-open account details under each customer loan.





Content accounting for the account "overdue": the account used for accounting of the money the Organization credit for borrowers that have expired and not been renewed, adjust the term of the debt.





Side note: Debt-loan amount overdue debt incurred.





The party Has scored:-number of customer money to pay debt.

-Transfer to the appropriate account.





Outstanding balance:-reflect the amount of overdue loans to customers.





Detailed accounting:-open account details under each customer has overdue debt.





10. Modify the account in the account level III 219, 239, 259 account account, 279 account as follows: 219 account have the following level III accounts: 2191-2192-specific reserve general reserve account level III accounts 239:2391-2392-specific reserve general reserve accounts 259 account level III follows : 2591-2592-specific reserve general reserve account level III accounts 279:2791-2792 specific backup-backup the content and general accounting methods like the accounts accounting 209 account content.

11. Modify your account 22-discount trade votes and the valuable papers for economic organizations and individuals in the country, as follows: "account 22-discount transfer tools and valuable papers for economic institutions. domestic personal accounts 22 account level II, III: 221-account discount transfer tools and valuable papers in Vietnam this user account to reflect the amount Vietnam has to pay for economic organizations or individuals after the approved discount transfer tools and valuable papers of economic organization or individual.

2211-2212 in term Debt-debt overdue account accounting content 2211, 2212 similar accounts accounting content 2111, 2112.

222-account discount transfer tools and valuable papers in foreign currency accounts to reflect the number of Exchange has to pay for economic organizations or individuals after the approved discount transfer tools and valuable papers in foreign currency of economic organization or individual.

2221-2222 in term Debt-debt overdue account accounting content 2221, 2222 just like the content of the accounts accounting 2111, 2112.

229 account-reserve risk this user account to reflect the credit institution set excerpts, handle and enter the reserves for risks under the provisions of the law of extract and use backup to handle risks to advance amount for economic organizations or individuals after the approved discount transfer tools and paperwork reviews.

229 account have the following level III accounts: 2291-2292-specific backup redundant content and general accounting methods like 229 account accounting accounts 209 content. "

12. Modify your account 24-guarantee as follows: "the 24 Accounts-Payable 241 accounts guarantee replacement-The replacement of customer payments in Vietnam this user account to reflect the same amount of credit guarantee organization Vietnam pay instead of the client in case the client is guaranteed not to execute its obligations when due for payment. This account accounting must follow the following rules: this changes the customer payments shall bear interest in accordance with the law. For this replacement payments, credit guarantee institutions must urge debt collection now, if customers do not have the ability to pay, the credit guarantee institutions must proceed to handle the assets secured by the provisions of the law to recover the debt.





Side note: Debt-the amount of credit guarantee institutions have to pay instead.

 





Side note:-the amount of money recovered from customers are guaranteed.

 





Outstanding balance:-reflect the amount of the credit guarantee institutions have to pay instead of the customer but not yet recovered.





Detailed accounting:-open the account details for each customer is credit guarantee institutions (accompanying the paper received the debt).





242 account-The account is charged instead of clients in foreign currency account is used to reflect the value of foreign currency credit guarantee institutions pay instead of the client in case the client is guaranteed not to execute its obligations when due for payment.

The content and method of same 242 account accounting accounting 241 account content.

249 account-reserve risk this user account to reflect the credit institution set excerpts, handle and enter the reserves for risks under the provisions of the law of extract and use backup to handle risks to the customer instead of payments in the guarantee business.

249 account have the following level III accounts: 2491-specific backup 2492-general backup contents 249 account accounting accounting account content like 209 ".

13. Amendments, supplements the account 27-other credit for economic organizations and individuals in the country, as follows: "the case of the other credit services for organizations and individuals in the country in foreign currency, credit institutions are allowed to use this account to accounting However, on the presentation of financial statements have to delineate clearly the outstanding loans in foreign currency and the outstanding loans in Vietnam on this account ".

14. Amendment 281-account debt pending drawing property has debt, debt assignment as follows: 281-"account debts pending drawing property has debt, debt this account user assignment to reflect the debt collectors are pending and there'll debt assets debt assignment, make sure.

281 account have the following level III accounts: 2811-pending debts had sweeping property debt, debt assignment from 30/6/1998 on front of 2812-other pending debts had sweeping property debt, debt account 2811-assignment of debts pending had sweeping property debt debt assignment, from June 30, 1998 about before this user account to reflect the overdue debts not yet obtained pending drawing property has debt, debt assignment was moved from overdue accounts to since June 30, 1998 and earlier.





Side note: Debt-debt overdue loans had sweeping property debt, debt assignment.

-Adjustment of the difference between the selling price of the property obtained is greater than the borrower to pay the debt.





The party Has scored a hefty amount:-fast property sale of debt, debt assignment of credit institutions has been obtained (according to the actual amount of money obtained by selling your property fast debt, debt assignment).

-Adjustment of the difference between the selling price of the property obtained is smaller than the borrower to pay debt (offsetting risks after the sell property fast debt, debt assignment).





Outstanding balance:-reflect the number of overdue loans had sweeping property debt, a pending debt assignment.





Detailed accounting:-open account details under each customer has debts pending drawing property has debt, debt assignment.





In addition to the shared account details, credit institutions open as details of each drawing property debt, debt assignment for each respective debts on account 2811.

2812-account debt pending property has sweeping other debt, debt this account user assignment to reflect the debt currency was pending had the property, assign the debt owed to sweeping credit institutions outside the account has account 2811 accounting.





Side note: Debt-loan debt has sweeping property debt, debt assignment.

 





The party Has scored:-number of loans obtained from the hefty debt fast property sale money, assign the bank debt has been obtained.

-Handling of the difference between the value of assets you'll debt, debt is less than the assignment of debt the borrower to pay.





Outstanding balance:




-Reflect the number of loans has not yet obtained has fast property debt, a pending debt assignment.





Detailed accounting:-open account details under each customer has debts pending drawing property has debt, debt assignment.





In addition to the shared account details, credit institutions open as details for each respective debts on account of 2812. "

15.283 account content edits-insolvency has secured property, 284-insolvency account no secured property is no longer subject to debt collection, 285-insolvency account no secured property but the existence of the debt, is active as follows: this phrase "under decision 149/2001/QD-TTg dated 05/10/2001 of the Prime Minister" to "decision the Prime Minister's "16. Amendment 289 account-debt risks of backup pending: "289 account-debt risks of backup pending this user account to reflect the credit institution set excerpts, handle and enter the reserves for risks under the provisions of the law of extract and use backup to handle risks to the pending debts.

289 account have the following level III accounts: 2891-2892-specific reserve general reserve account accounting content 289 account accounting content like 209. "

17. Amendment 299 account-debt risks prevention are delineated as follows: "299 account-debt risk prevention circled this user account to reflect the credit institution set excerpts, handle and enter the reserves for risks under the provisions of the law of extract and use backup to handle risks for the repayment of the loan is circled.

299 account have the following level III accounts: 2991-2992-specific reserve general reserve account accounting content content like 299 account accounting 209. "

18. Amendment 305-account wear and tear of fixed assets as follows: remove the paragraph: "for what fixed assets pending liquidation, calculated from the time of fixed assets cease to engage in active, only depreciation" in the accounting content.

19. Amendment 311 account-labor tools are used as follows: "account 311-tools, tools for this user account to reflect the value of the existing situation and the increased volatility, reduce the types of tools, instruments of credit institutions.

This account accounting must follow the following rules:-import, export, accounting, inventory tool, the tool must reflect according to actual value.

-In addition to the detailed accounting account book accounting according to the value of the tool, the tool, window details open accounting tools, tools for recording, tracking number, the value of each type of tool, the tool.

Store keeper must open the card to record inventory, keep track of the number of each type of tool, the tool suitable to open the Windows of the accountant.

-For tools, instruments of export stopped for business activities: must be documented, tracked about artifacts and the value on the window details each track where the use and the person responsible for the material.

-For the tool, the tool has little value when used for business activities must allocate a 100% times the cost.

-For tools, instruments of export that is great value and is used in many accounting period, the value of the tool, the tool used is 388-account accounting costs pending distribution and allocation of fade into the cost accounting period.





Side note: Debt-value tools, tools for warehousing.





Side note:-the value of the tool, the tool output.





Outstanding balance:-reflect the value of tools, inventory tools.





Detailed accounting:-open the account details for each group or each type of tool, the tool. "





20. Amendment 34 accounts-capital contribution, purchase investment shares as follows: "34 account-which is long term investment accounts used to reflect the value and volatility of the situation, which is a long-term investment of credit institutions.

Accounting on this account consists of: investments in subsidiaries, the equity joint venture on the basis of the Business Committee, the stake in associated companies and other long-term investments have yet to be listed on the stock market (long term investment case has been listed on the stock market are accounted on the accounts 15- investment securities available for sale are suitable).

34 accounts account level II, III: 341-investments in subsidiaries in Vietnam 342-bronze Vietnam venture capital 3421-equity venture with other credit institutions 3422-equity venture with 343-economic organizations to invest in companies associated with Vietnam Dong 344-other long-term investments in 345 Vietnam-invest Eagle subsidiary Exchange 346-venture capital in foreign currency 3461-equity venture with other credit institutions 3462-equity venture with 347-economic organizations to invest in the company linked by 348 foreign currency-other long-term investments in foreign currency reserve-349 off long term investment account-341-investment in subsidiary Vietnam Bronze Member clause 345-investments in subsidiaries in foreign currency account is used to reflect the value of the existing situation and the volatility in direct capital investments into subsidiaries. A subsidiary is an enterprise under the control of the credit organization.

Accounting on this account should adhere to accounting standards no. 25 Vietnam-consolidated financial statements and accounting on investments in subsidiaries and the following provisions: 1. Only the accounting on these accounts when credit institutions holding over 50% of the equity (holding over 50% of voting rights) , have the right to govern the financial and operating policies of the enterprise. When institutions no longer have volume control for the accounting business recorded steady investments in subsidiaries on this account.

2. The following cases, the investments in subsidiaries continued to be recorded when the credit institution holds less than 50% equity (less than 50% of voting rights) in the company, but there are other agreements about: a. The other investors deal for credit institutions for more than 50% of the voting rights.

b. credit institutions have the right to govern the financial and operating policies of a subsidiary under the agreement.

c. credit institutions have the right to appoint or dismiss a majority of the members of the Board or management level equivalent.

d. credit institutions have the right to remove the majority of votes at meetings of the Board or management level equivalent.

3. Capital investment in subsidiaries is reflected by the original price, including the purchase price plus the cost of purchase (if any), such as: brokerage fees, transaction fees, banking costs and taxes, ...

4. Accounting the economic profession arising in the course of business of the enterprise is identified as the buyer in case of business led to the relationship the parent company-subsidiary is done in Vietnam accounting standards no. 11 "incorporated business" and this standard circulars.

5. Accounting must open the Windows account tracking details on each company according to the face value, the actual price of the stock purchase, the actual cost of investments in subsidiaries.

6. Must complete, timely accounting earnings from associated companies (interest rates, interest rate trading stocks) of the fiscal year on separate financial statements of the parent company. Dividends, profits are split from subsidiaries are accounted on the accounts 78-capital contribution income, buying stock.

7. capital contribution case, invest in subsidiaries in foreign currency, credit institutions must change rules out single currency accounting records according to the exchange rate announced by the State Bank at the time. Credit institutions are not reassess capital acquisitions, including the case of disparity in rates to increase (decrease) in capital.





Side note: Debt-the actual value of the investment in the subsidiary.





Side note:-actual value investments in subsidiaries decreased.





Outstanding balance:-actual value investments in existing companies.





Detailed accounting:-open the account details for each subsidiary.





342 account-capital joint venture in Vietnam 346 account-capital ventures in foreign currency accounts to reflect the entire venture capital fund in the form of established base Business Council control and the situation of the venture capital back at the end of the joint venture contract.

Base business Committee was established by the parties to contribute to the venture capital, business establishments, the Control Board is the basis of the new business was established, independent activities, acts as a business however remains under the control of the parties to the joint venture under the joint venture agreement. Base business Committee to oversee the Organization of separate accounting in accordance with the current law of accounting as other businesses.

Capital on the basis of the Business Committee consists of all kinds of assets, supplies, funds which owned of the business including long-term loan used in the building.

Accounting on this account should follow Vietnam accounting standards no. 8 "financial information about the venture capital account" and the following provisions: 1. Investments in joint venture accounting on this account when credit institutions have the same rights to control the financial and operating policies of the investment units. When institutions no longer have the right to control the Council must keep rising investments on the basis of the Business Council of the control on the accounts.

2. venture capital is done in 3 forms: Operations Committee, asset control and copper base Business Council control. 342, 346 account used only for accounting the stake to venture into business establishments Committee, does not apply to business activities and assets control board control board.


3. The value of capital contributions on the basis of the Business Committee reflect on this account must be the value which the parties to the venture consistent reviews and approvals within minutes.

4. where the venture capital contribution by materials, goods:-If the price reviews of materials, goods is higher than the value recorded on the ledger at the time, then this difference is treated as follows: + number of difference between price reviews back supplies, cargo identified as high value capital more record book shall be accounted right into other income in the corresponding period to the benefit of the other party in the joint venture.

+ PIP Joint re-evaluation of supplies, cargo identified as high value capital more Ledger records corresponding to his interest in the joint venture are recorded as revenues have not yet made (488-revenue account awaiting allocation). When fellow business establishments selling control of supplies of goods to a third party independent, revenues have not yet made the switch to other income.

-If the price reviews of materials, goods is lower than the value recorded on the ledger at the time of the capital contribution, the difference is recognised in other expenses in the period.

5. The case of venture capital contribution by fixed assets:-If the price revaluation of fixed assets is higher than the value left on the window at the time of accounting, which then this difference is treated as follows: + number of difference between the price revaluation is greater than the value of the remaining fixed assets corresponds with the interests of the other party within venture It shall be accounted to the other income.

+ Number of difference between the price revaluation is greater than the value of the remaining fixed assets corresponds with her interests in the joint venture will be deferred and recognized in revenue have not made (wait for revenue allocation). Every year, the revenues have not yet made this (interest rates due to revaluation of fixed assets put away venture capital contribution) are allocated other income gradually based on the time of use of the fixed asset that the copper business base control used.

-If the price revaluation of fixed assets is lower than the value left on the window of accounting at the time of capital contribution, the difference is recognised in other expenses in the period.

6. When the venture capital recovery, based on the value of supplies, assets and money do business Committee returned to reduce amount of capital has contributed. If damage due to not enough Recovery Fund, the account that this damage was recorded as a cost of business activities of credit institutions. If higher recovery value of capital has contributed to this interest shall be recorded as capital contribution income, buying stock.

7. Profit from investment and venture capital contribution on the basis of the Business Committee is earnings from capital contribution, long-term investments and are accounted on the accounts side 78-capital contribution, purchase of shares.

8. The parties to the venture capital contribution on the basis of the Business Committee has the right to transfer the value of their shares in the joint venture. The case for higher transfer value of capital has contributed to the Business Committee, the interest rate difference due to the transfer of capital is reflected in other income account party. Conversely, if the transfer value is lower than the number which had contributed the disparity is due to the transfer of capital losses are reflected in the other expense account Debt.

9. Business Council of control was not recorded the incidental expenses related to the transfer of capital contributions of the joint venture parties. Accounting only track capital sources and detailed procedures for converting the owner on the certificate of registration of business or investment licenses.

10. The parties to a joint venture or other partnership bought the shares of the other party in the joint venture reflects the shares in the venture by buying.

11. capital contribution case, investing in base Business Council control in foreign currency, credit institutions must change rules out single currency accounting records according to the exchange rate announced by the State Bank at the time. Credit institutions are not reviews venture capital again, including the case of disparity in rates to increase (decrease) in capital.





Side note: Debt-equity venture has contributed on the basis of trading increased control.





The party Has scored:-number of venture capital has contributed to the Business Committee has reduced due to withdrawal, transfer, do not also right to Council control.





Outstanding balance:-equity venture into business establishments still control board end of credit institutions.





Detailed accounting:-open the account details for each business establishment Committee.





343-account investments in associated companies in Vietnam 347-account investments in associated companies in foreign currency account is used to reflect the value of direct investments of investors on the company links and increase the volatility of the situation, reducing the value of investments in associated companies. Investments are defined as investments in associated companies when investors holding directly from 20% to below 50% of the equity (from 20% to below 50% of the voting rights) of the investment without the agreement of the other.

Accounting on this account should comply with Vietnam accounting standards no. 7 "accounting of investments in associated companies" and the following provisions: 1. Investment in associated companies must be made according to the regulations of the State on the National Bank to guarantee safety in the operation of the credit institution.

2. Accounting investments in associated companies when establishing and presenting the financial statements of the investor's own was made according to the method of the original price. When accounting the investments in associated companies under the original price method, the value of investments has not been changed during the process of investment, the supposed case of investors buy more or liquidate all or part of that investment or get the benefits out of the profits are divided.

3. Original price investments are determined as follows:-the original price of the investments in associated companies include shares or the actual purchase price plus the cost of investments purchased as brokerage fees, transaction, tax, charge, ... (if any).

-Capital contribution in the case of companies with fixed assets, materials, goods, then the original price on investments are recorded according to the value of the capital contribution valuation Unity Party. The difference between logging and value price reviews are handled as follows: + bigger disparity between Part value revaluation and logging value/worth the rest of fixed assets are recorded in other income.

+ Smaller disparity between Part value revaluation and logging value/worth the rest of fixed assets are recorded in other expenses.

4. Accounting to open the detailed accounting to track the value investments to each affiliate company. Pursuant to accounting value of investments in associated companies are as follows:-for investments into joint stock companies listed on the stock market, the number of investors is based on the actual amount paid when buying stocks including the costs directly related to the purchase of shares and the official announcement of the Center the securities about buying stocks of associated companies was in part owned by the investor;

-For investments into the company not yet listed on the stock market, the logging is based on verification of ownership of stocks and paper money sold shares of the company are invested or vouchers to buy investments;

-For investments on the other type of the log are based on the capital contribution, interest thereon (or holes) by the parties to the agreement or the purchase vouchers, selling investments;

-Investors are only recorded account of dividends, profits are split from associated companies receiving official notification of the affiliate company of dividend entitlement or of profit to be divided in the States.

5. in case of capital contribution on the company link in foreign currency, credit institutions must change rules out single currency accounting records according to the exchange rate by the State Bank of Vietnam announced at the time. Credit institutions are not reassess capital including the case of disparity in rates to increase (decrease) in capital.





Side note: original Price-Debt investments in associated companies increase.





Side note: original Price-reduced investment by getting the account benefits in addition to the profits are divided.

-Original price reduced investments by sale, liquidate whole of or part of the investment.





Outstanding balance:-original price on investments in associated companies are holding.





Detailed accounting:-open the account details for each affiliate company.





344 account-other long-term investment in Vietnam 348 account-other long-term investments in foreign currency account is used to reflect the value of the existing situation and the increased volatility, reduce other long-term investment types (in addition to the investments in subsidiaries, which contribute to the Business Committee , investments in associated companies and the types of shares have been listed on the stock market), such as: investing in bonds, stocks or invest in other units that only holds under 20% equity (less than 20% of voting rights), ... and the time limit for the recovery or payment of capital over 1 year.

Accounting on this account should follow the following rules: 1. the long-term investment operations must be performed according to the regulations of the State on the National Bank to guarantee safety in the operation of the credit institution.

2. Accounting to track in detail according to the following criteria:-for investing in stocks: track details under each stock values, each object to release stocks;

-For the stake under contract and not listed on the market: tracking details under each object involved.


3. The stake into the base Business Council control but do not have the same rights to control that holds less than 20% of the voting rights in the joint venture, the shares are accounted on the accounts 344, 348 (other long-term investments) as the original price.

4. in case of long term investment in foreign currency, credit institutions must change rules out single currency accounting records according to the exchange rate by the State Bank of Vietnam announced at the time of investment. Credit institutions are not reassess capital including the case of disparity in rates to increase (decrease) in capital.





The debt party record:-the value of other long term investments increase.





Side note:-the value of the other long-term investments decreased.





Outstanding balance:-the value of other long term investments we have of credit institutions.





Detailed accounting:-open the account details for each object.





The account 349-reserve discount long term investment account for this user to reflect the existing situation and the number fluctuates to increase (reduce) the reserves off long-term investments.

Accounting on this account should follow the following rules: 1. extract The backup set are made according to the provisions of the law on the establishment and use of excerpts.

2. If the backup is created in far higher the redundancy is recorded on the accounting of that disparity was noted on the cost in the States. If the backup is created this year is lower than the reserve balance established years ago has not used up the number of variances that are recorded reducing the costs, the case of the balance on the account is not enough to offset the cost of complete backup, complete accounting entry enter the rest on account of income.

3. Reserves financial investments discounts are used to offset attrition of long-term investments actually occurs due to other causes such as the bankrupt investment side, disaster, ... lead to investments do not have the ability to recall or withdrawal is lower than the original price of the investments. This does not use the reserves to offset the losses by selling liquidated the account invested.





Side note: Debt-done enter the difference between the number of redundant stock discount long term investment this year to set aside reserve number smaller established years ago has not yet used up.

-Offset value long-term investments suffered losses when the decision to use backup set number to offset attrition occurs.





The party Has scored:-Extract the backup setting off long-term investment securities (for the first and of the reserve increase disparity).





The balance of:-the number of redundant stock discount long term investing there.





Detailed accounting:-Open 01 detailed account. "





21. Amendment 351 account-escrow, mortgage, pledge as follows: Remove the phrase "bills, bonds" in section 22 accounting content. Amendment 359-account receivable the following: "359-other accounts receivable this account used to reflect the debt situation and the payment of the debts of the customer arising during operation.

Accounting on this account should follow the following rules: 1. no credit institution reflects on this account the account credit, receivables have content have been stipulated accounting into the appropriate account.

2. Credit institutions should manage, monitor closely the accounts receivable for each content must fall and each client is responsible for payment.

For those receivables are classified as property has debt, credit risk provision of credit institutions make up and debt classification of risk prevention as regulated by the law on the extract and use backup to handle risks.

359 account have the following level III accounts: 3591-receivable are classified as assets have credit risk other receivable 3597-3592-specific risk prevention 3598-3599 general risk-prevention contingency provision 3591-account receivable are classified as assets have credit risks this user account to reflect the debts are categorized as property and credit risk situation of the payment of debts of the client.





Side note: Debt-credit institutions amount receivable of the client.





Side note:-the amount of the credit organization.





Outstanding balance:-reflect the amount of the credit institutions have to collect from customers.





Detailed accounting:-open account details under each customer is responsible for payment.





3592-accounts receivable other accounts used to reflect the debt cannot be classified as credit risk asset according to the provisions of the law and the payment of debts of the client.

3592 account accounting content like 3591 account accounting content.

3597 account-specific risk prevention this user account to reflect the credit institution set excerpts, handle and enter the reserves for risks under the provisions of the law of extract and use backup to handle risks to the accounts receivable are classified as assets have credit risk.





The party Has scored:-number of backup was created count in the costs.





Side note: Debt-use backup to handle risks.

-Done type the excess difference reserve established under the rules.





Balance:-reflect the number of existing backup.





Detailed accounting:-1 Open your account details.





3598 account-General risk reserve account is used to reflect the credit institution set excerpts, handle and enter the reserves for risks under the provisions of the law of extract and use backup to handle risks to the accounts receivable are classified as assets have credit risk.





The party Has scored:-number of backup was created count in the costs.





Side note: Debt-use backup to handle risks.

-Done type the excess difference reserve established under the rules.





Balance:-reflect the number of existing backup.





Detailed accounting:-1 Open your account details.





3599-debt reserve accounts provision this user account to reflect the credit institution set up, processing and entering the reserves debt provision as prescribed by law for the debt not be classified as properties hard to credit risk the ability to recall.





The party Has scored:-number of backup was created count in the costs.





Side note: Debt-use backup to handle risks.

-Done type the excess difference reserve established under the rules.





Detailed accounting:-Open 01 detailed account. "





23. Amendment 38 accounts-The other property is as follows: "38-The accounts of other account 381 Asset-Transfer capital to the level of capital credit this account used to reflect the amount of the credit transfer Organization for credit institutions the clue to syndicated capital for a project with varying fee through the signing of the contract.

381 accounts have the following level III accounts: 3811-Moving capital to credit capital supply in Vietnam 3812-Moved capital to the level of capital credit in foreign currency Debt Party record:-amount transferred to credit institutions the clue to credit for the project.





Side note:-the amount of the credit organization clue has granted credit for the project.





Outstanding balance:-reflect the amount transferred to credit institutions grant credit for clues to the project but have not clue credit institutions disbursed to customers.





Detailed accounting:-open the detailed account by the credit organization clue.

 





382-fiduciary account this account is used to reflect the amount of the credit institutions authorised to transfer to the recipient credit institutions entrusted with the money agreed on fiduciary contracts were signed.

382 account have the following level III accounts: 3821-commissioned bronze Vietnam credit grade 3822-Trustees granted credits in foreign currency-other trust 3823 Vietnam bronze 3824-other trusts in foreign currency account-3821-Trustees granted bronze Vietnam credit this account used to reflect the same amount of credit organization Vietnam moved to organizations that outsourced to perform the credit supply to the customer according to the trust agreement was signed.





Side note: Debt-the amount of money transferred to the receiving organization mandate.





Side note:-the amount of outsourced payment institutions under contract.





Outstanding balance:-reflect the amount transferred to the receiving organization mandate but has not yet implemented the credit level.





Detailed accounting:-open the account details for each recipient organization mandate, each type of authorization granted credit.





3822 account-trustee credit in foreign currency for this user account to reflect the amount of foreign currency credit institutions moved to the Organization to perform the outsourced credit supply to the customer according to the trust agreement was signed.

3822 account accounting content like 3821 account accounting content.

3823-other trust accounts in Vietnam this user account to reflect the same amount of Vietnam credit institutions moved to the Organization to perform outsourced services related to banking activities under the trust agreement was signed, do not include the account was reflected in the account trustee credit level-3821 in Vietnam.

3823 account accounting content like 3821 account accounting content.

3824-other trust accounts in foreign currency


This account is used to reflect the amount of foreign currency transfer credit organizations for organizations to perform outsourced services related to banking activities under the trust agreement was signed, do not include the account was reflected in the account trustee credit level-3821 in foreign currency.

3824 account accounting content like 3821 account accounting content.

383-account invested in the equipment leasing this user account to reflect the amount of the leasing companies have to spend shopping leasing assets prior to financial leasing.

383 account have the following level III accounts: 3831-investing in the equipment leasing finance Vietnam bronze 3832-investing in the equipment leasing in foreign currency account-3831-investing in the equipment leasing finance in Vietnam this user account to reflect the same amount of financial leasing company, Vietnam spending to stores finance rental property before the time of leasing.





Side note: Debt-the amount of money spent to buy rental property finances.





Side note:-the value of assets transferred to leasing.





Outstanding balance:-reflect the amount already spent buying rental property not transferred to financial leasing.





Detailed accounting:-open account details under each financial lease customers.





3832-account invested in the equipment leasing in foreign currency account is used to reflect the value of Exchange in the financial leasing company spending to stores leasing assets prior to financial leasing.

3832 account accounting content like 3831 account accounting content.

Member 386-risk prevention this user account to reflect the credit institution set excerpts, handle and enter the reserves for risks under the provisions of the law with respect to the property of another.

386 account have the following level III accounts: 3861-specific risk prevention 3862-common risk prevention 3863-reserve risk 3861 account-specific risk prevention this user account to reflect the credit institution set excerpts, handle and enter the reserves for risks under the provisions of the law of extract and use backup to handle risks to the property are classified as assets have credit risk.

Content account accounting accounting 3597 account content.

3862 account-General risk reserve account is used to reflect the credit institution set excerpts, handle and enter the reserves for risks under the provisions of the law of extract and use backup to handle risks to the property are classified as assets have credit risk.

Content account accounting accounting 3598 account content.

3863-reserve account other risk this user account to reflect the credit institution set excerpts, handle and enter the reserves for risks under the provisions of the law with respect to the other properties have not been regulated as property has credit risk.





The party Has scored:-number of backup was created count in the costs.





Side note: Debt-use backup to handle risks.

-Done type the excess difference reserve established under the rules.





Balance:-reflect the number of existing backup.





Detailed accounting:-open the account detail for each type of property has to be backup up excerpt.





387-account debt assignment property transferred ownership to credit institutions pending, this account is used to reflect the value of the property transferred ownership of debt assignment for credit institutions, is pending. Credit institutions must have adequate legal records of ownership to the property.





Side note: Debt-debt assignment property values have shifted ownership for credit institutions, is pending.





Side note:-the value of the property to assign the debt was handled.





Outstanding balance:-reflect property values assigned to transfer debt ownership for credit institutions, pending.





Detailed accounting:-open the account details for each property type get assigned the debt transferred ownership to credit institutions.





388-account costs allocated to this user account waiting to reflect the actual costs were incurred but is related to the results of operations of many of the accounting period and the transfer allocation of expenses to the cost of the accounting period consistent with the provisions of accounting standards.





Side note: Debt-waiting cost allocation (prepaid expenses) incurred in the period.





Side note:-prepayments are allocated to costs in the period.





Outstanding balance:-reflect the expenses charged ahead waiting for allocation.





Detailed accounting:-open the account details for each prepaid expenses waiting for allocation.





389-accounts other asset accounts to reflect the types of assets of credit institutions outside the property were accounted into the appropriate account.





Side note: Debt-asset value of credit institutions increased in the period.





Side note:-the value of other assets of credit institutions falling within the States.





Outstanding balance:-the value of other assets at the time of maturity.





Detailed accounting:-open the account detail for each type of property to another. "





24. Amendment 39-account name "Interest receivable" into "interest and fees receivable".

25. This page phrase "negotiable instrument" to "transfer" in the name and content of accounting accounts 419-Loan discount, discount negotiable and other valuable papers.

26. Amendments, supplements the content of accounting account 431-denomination paper papers in Vietnam and 434 account-the denomination of valuable papers in foreign currency and gold as follows: "Debt Party record:-pay the price when papers are due.

-Acquisition of valuable papers by credit institutions ".





27. Amendment 44-account funding, investment trusts, loans are as follows: "44-account funding, investment trusts, 441-account loan funding, investment trusts, loans in Vietnam this user account to reflect the amount of capital funding, investment trusts, loans by Government of Vietnam Dong organisations and individuals in the country and abroad delivered to credit institutions to use as specified purposes, credit institutions have the responsibility to repay the capital upon maturity.

441 account have the following level III accounts: 4411-funds received by the Organization, foreign individuals 4412-4413-Government funds received funds received by organizations and individuals in the country side has scored:-number of capital the partner assigned to credit institutions.





Side note: Debt-capital transfer return for capital allocation partners.





Balance:-reflect the amount of capital funding, investment trusts, loans of credit organizations partners are using.





Detailed accounting:-open account details under each type of capital capital allocation partners.





442-account funding, investment trusts, loans in foreign currency accounts to reflect the amount of capital funding, investment trusts, loans in foreign currency by the Government and the organizations and individuals in the country and abroad delivered to credit institutions to use as specified purposes , credit institutions have the responsibility to repay the capital upon maturity.

442 account have the following level III accounts: 4421-funds received by the Organization, foreign Government funds received-4422 4423-funds received by organizations and individuals in the country there are 442 account accounting content like content account accounting 441. "

28. Amendments, supplements the account 4711 accounting content-purchase of foreign currency business as follows: "the party Has scored:-the value of foreign currency to buy into.





The debt party record:-the value of foreign currency sold.





Balance:-reflect the value of foreign currency bought on credit institutions not yet sold out.





Outstanding balance:-reflect the value of foreign currency from other sources that have yet to buy into sales is to offset the detailed accounting:-Open the "detailed account 01 29. Modified, additional content 4712 account accounting-payments for the sale of foreign currency business as follows: "Debt Party record:-the amount of money spent to buy Vietnam Council of Exchange (calculated according to the actual exchange rate buy-in).

-The transfer of interest rate spreads in the business exchange (reciprocal with 72-account income from Forex operations).

-Adjust increase balance for account balance by 4711 when assessing the balance of foreign currency exchange rates on business last month (631-account with respect to the difference in exchange rates).





Side note:-the amount of copper in Vietnam due to the sale of foreign currency (calculated according to the rates actually sold).

-The difference in transfer currency trading losses (bad with 82 account-operating expense foreign exchange trading).

-Reduction Of outstanding balance for account balance by 4711 when assessing the balance of foreign currency exchange rates on business last month (631-account with respect to the difference in exchange rates).





Outstanding balance:-reflect the same amount Vietnam spent the balance of the respective foreign currency buying on credit institutions not yet sold out.





Available balance: amount reflects Vietnam-currency into the currency of the corresponding sales from yet another source of buying in to compensate.





Detailed accounting:-open the detailed account 01 "






30. Amendment 49-account name "Interest is charged" to "interest and fees are charged."

31. Revised accounting content on 509-account payments between credit institutions as follows: "this user accounts to reflect a different payments in Vietnam or in foreign currencies (in addition to the payments to the accounts accounting was appropriate) between the credit institutions".

32. Amendments, supplements the account accounting 63 content-the difference in exchange rates, gold and silver as follows: "this user account to reflect the difference in exchange rates, gold and silver. Credit institutions are not subdivided into profits or pay dividends on the difference in interest rates last year financial review of the original items of Exchange as well as the original currency derivatives exchange "33. Amendment 633 account-the difference in assessing financial derivative tools such as the following: "633 account-the difference in assessing financial derivative tool this user account to reflect the difference due to the revaluation of derivative financial instruments credit institution according to the rules.

This account includes the account level III: 6331-6332 swaps-trading currency futures 6333-6334 currency future trading-currency option transaction-6338 other derivative tool side has scored:-number of increased disparity due to reassess the balance of accounts financial instruments derivatives.





Side note: Debt-reducing disparity due to reassess the balance of accounts financial instruments derivatives.





There are balance or outstanding balance:-reflect the number of variances Are variances or number of the debt incurred during the year are not yet processed.





Detailed accounting:-open account details by type of derivative financial instruments.





Last year, this account all the payment balance. If this account has Had balance, balance transfer income account; If your account has a Debit balance, balance transfer Debt into account costs. "

34. Amendment 69 account-profits not distributed as follows: 69 "account-profits not yet distributed this user account to reflect the result (profit and loss) after tax business business income distribution situation and results of the business of credit institutions.

This account accounting should follow the following rules: 1. Results of operations reflect on 69 account-profits after tax business income or losses from business activities.

2. The delivery of business results of credit institutions to ensure clear, fair and in accordance with the provisions of the current financial regime.

3. detailed accounting To business results of each annual accounting level (years ago, this year), and track every detail of the content Division of the profits of the credit institution (establishment, additional business capital, dividend, etc.).

4. When applied retroactively due to change in accounting policy and the retroactive adjustment key flaws of the previous year but this year discovered led to adjust beginning balance portion of profits not yet divided, the accounting must adjust to increase or decrease the balance of accounts year 692-profits the previous year on accounting and adjust to increase or decrease only target profit not distributed on the balance sheet in accordance with Vietnam accounting standards no. 29 "changes in accounting policies, accounting estimates and errors" and of Vietnam accounting standards 17 "corporate income tax".





Side note:-the balance of the final move to income accounts.





Side note: Debt-balance account of the final cost of switching.

-Establishment of the Fund.

-Divide the profits for the parties to the joint venture, to shareholders.





Balance:-reflections of profit distribution or have not used yet.





Outstanding balance:-reflect the number of active business losses not yet processed.





Detailed accounting:-open a detailed account.





69 accounts account-level: 691-account profits this year: this user account to reflect the results of the situation result and distribution of profits not yet distributed in the year of the credit organization.

Beginning of the year after last year's balance, the account is converted to 691 in the first new balance of 692 account-profits the year before (not established).

692-account profits last year: this user account to reflect the results of operations and business of profit not distributed in the previous year of credit institutions ".

35. Amendments, supplements the content of accounting 7-type account of income as follows: a. modify the point 1 as follows: "this type of account reflects all the earnings of the credit organization. Late on December 31, the balance in this account is the entire transfer to an account of profits this year and no longer balance ";

b. modify the point 4 as follows: "in case of liquidation, sale of fixed assets concessions, the value used for this account on the accounting is the whole of the proceeds of liquidation, concession fixed assets sale. All costs incurred related to liquidation, concession sales accounting to account type 8-the costs ".

36. Edit account name 709-"other interest Income" to "other Income from credit operations".

37. Amendment 78 account-Currency interest rates, which is buying the shares as follows: a. modify account name 78-"Currency interest rates, which is buying the shares" to "capital contribution income, buy shares";

b. modify, additional accounting content on your account as follows: "this user account to reflect the earnings from the capital contribution, purchase of shares of other credit institutions and economic institutions".

38. Amendments, supplements the account of accounting content type 8-the cost is as follows: a. modify the point 1 as follows: "this type of account reflects all the costs of the credit organization. Late on December 31, the balance in this account is the entire transfer to an account of profits this year and no longer balance ";

b. modify point 2 as follows: "in case of liquidation, sale of fixed assets concessions, accounting value on this account is all the costs related to the liquidation, assignment of selling fixed assets according to the provisions on financial mode. All the proceeds from the liquidation, assignment of selling fixed assets are accounted into account type 7-income ".

39.809 account modifications-other expenses as follows: "809-other expenses account for credit operations: includes the costs for the operation of external interest expenses credit."

40. Amendments, supplements the content 842-account accounting costs related to leasing services as follows: "this account is used for the accounting type costs related to leasing activities of credit organizations such as: expenses related to signing of the contract ,... (if any) ".

41. Amendment 869 account-other management expenses as follows: Remove the phrase "chi medical Agency (smoking, cure ...)" in the accounting content.

42. Revised 8821 account-reserve discount gold, foreign currencies as follows: remove the word "Exchange" in the account name 8821-redundant "off gold, foreign currencies" and in the content section of this account in accounting.

43. Amendments 89-other expenses account as follows: "89-other expense accounts account used to reflect other costs according to the provisions on financial mode of credit institutions.

This account has the following level III accounts: account 891-social work: includes the genus funding for health, education, funding for disaster recovery, sponsored the gratitude for the poor and other expenses of social work under the provisions of the law of the other cost-899 account under the financial mode : include the expenses under the provisions of the financial regime of credit institutions outside the specified accounting on the appropriate expense account. "

44. Modify content type account accounting 9-external accounts balance sheet as follows: modify the phrase "Enter" into "Debt Party records", "Export record" into "side had scored", "the rest" to "balance" in the accounting content.

45. Modify 9019-account Money fake money, facilities vandalized wait handle as follows: 9019-money account "fake money, fake money, facilities vandalized pending accounting is used to account the fake money, fake money, facilities vandalized pending, are preserved in the credit institution.





Side note: Debt-the amount of fake money, fake money, facilities vandalized warehousing wait handle.





Side note:-the amount of fake money, fake money, facilities vandalized were processed.





Outstanding balance:-reflect the amount of fake money, fake money, facilities vandalized pending, are preserved in the repository of the credit organization.





Detailed accounting:-open account details under each type of money money, money, facilities vandalized and people responsible for preservation. "





46. Amendments, supplements the account accounting content 9114-foreign currency not qualified circulation wait handle as follows: "this user account to the accounting of foreign currency foreign currency counterfeiting, false, facilities vandalized (garbled, repair torn) is pending."

47. Modified the account name 93-"the commitment of guarantee get" into "the commitments".

48.94-account modification loans interest rates expired yet obtained as follows: a. modify account name 94-overdue loan interest rate "is not yet obtained," the "Interest free loans and receivable has not obtained";

b. Remove the phrase "out of date" and the phrase "out of date" in the name and content of the accounts accounting 941, 942, 943.

49.98 account modifications-fiduciary and agency services as follows: "98 account-debt trading business, trust and agency account 981-sale professional debt this account used to reflect the value of debt principal and interest according to the contract of loan debts were buying, selling.

981 account have the following level III accounts: 9811-original Debt bought 9812-interest rates of debt purchased 9813-original Debt sold 9814-interest rates of debt sold 9811 account-the original Debt purchased


This account opened at the buyers of the debt used to reflect the value of the original loan contract debt of debt purchased Debt Party scored:-number of the original debt was recorded from the contract of credit debt debt purchased.





Side note:-the original amount of money earned.





Outstanding balance:-reflect the amount of the original debt was recorded according to the contract of loan debts bought is not yet obtained.





Detailed accounting:-open account details under each object of debt.





9812-account interest rates of debt purchased this account opened at the buyers of the debt used to reflect interest rates are under contract of credit debts have purchased but not qualified accounting into account 395-Interest receivable from businesses buying debt in the balance sheet.





Side note: Debt-interest calculated on the amount of the debt receivable from the original party of debt debts purchased.





Side note:-the proceeds from the debt.

-Transfer to the appropriate account when handled under the financial mechanism.





Outstanding balance:-reflect the amount of interest charged on the original debt of debt purchased but not yet obtained.





Detailed accounting:-open account details under each object side of debt.





9813 account-the original Debt was sold to this account open at the side to sell debt used to reflect the value of the original debt of debt sold longer obliged but does not monitor the content of the table as specified by the law.





Side note: Debt-the original debt value has increased sales.





Side note:-the value of the original debt was sold off.





Outstanding balance:-reflect the original debt value of debt sold.





Detailed accounting:-open account details under each customer debt and individual debts.





9814-account interest rates of debt sold this account open at the side to sell debt used to reflect the value of the debt interest rate debt sold longer obliged but does not monitor the content of the table as specified by the law.





Side note: Debt-interest rate debt value of debts has increased sales.





Side note:-the value of the interest rate debt sold debt decreasing.





Outstanding balance:-reflect the value of the debt interest rate debt sold.





Detailed accounting:-open account details under each customer debt and individual debts.





982-loan account under which this account contract opened at credit institutions, intended to reflect the situation in the credit levels, debt collection customers by capital of credit institutions in Member business loan capital contract.

982-loan account according to the contract which the Member level III: 9821-9822 in term Debt-9821-account overdue Debt in this open accounts in credit institutions, intended to reflect the situation in the credit levels, debt collection customers by capital of credit institutions in Member business lending under contract for the capital account also in term loans under a credit contract or longer time in debt for the loan to be extended to credit institutions, adjustment of the term of the debt.





Side note: Debt-the loan amount due under the contract is still in the capital.

-Transfer from the account to the appropriate.





The party Has scored:-number of customer money to pay debt.

-Transfer to the appropriate account.





Outstanding balance:-reflect the amount is for the borrower during the term.





Detailed accounting:-open the detailed account by the credit organization members and each customer loan.





9822-account past due Debt this account open at credit institutions, intended to reflect the situation in the credit levels, debt collection customers by capital of credit institutions in Member business lending under contract for the capital loan has expired, do not adjust the term of the debt.

This account is used for accounting of the money the Organization credit for borrowers that have expired and not been renewed, adjust the term of the debt.





Side note: Debt-the amount of overdue loans as capital contract.





The party Has scored:-number of customer money to pay debt.

-Transfer to the appropriate account.





Outstanding balance:-reflect the amount of overdue loans to customers.





Detailed accounting:-open the detailed account by the credit organization members and each borrower.





983 account-contract credit grade outsourced accounts opened at credit institutions outsourced credit level to reflect the situation level credit for customers with the trust funds received (the party receiving the trustee not take risks when performing the obligations stipulated in the contract of mandate).

983 account-contract credit grade outsourced accounts level III: 9831-9832 in term Debt-9831-account overdue Debt in this open accounts in credit institutions outsourced credit level to reflect the situation level credit for customers with the trust funds received (the party receiving the trustee not take risks when it has to fulfill the the obligation specified in the contract of mandate) for the term of the debt.





Side note: Debt-the amount of credit remaining in the term.

-Transfer from the account to the appropriate.





The party Has scored:-number of customer money to pay debt.

-Transfer to the appropriate account.





Outstanding balance:-reflect the amount of credit granted in the term.





Detailed accounting:-open the account details for each customer.





9832-account past due Debt this account open at credit institutions outsourced credit level to reflect the situation level credit for customers with the trust funds received (the party receiving the trustee not take risks when performing the obligations stipulated in the contract of mandate) for the overdue debt.





Side note: Debt-credit level amount overdue.





The party Has scored:-number of customer money to pay debt.

-Transfer to the appropriate account.





Outstanding balance:-reflect the amount of the credit has expired.





Detailed accounting:-open the account details for each customer.





984-account The fiduciary services and other agents of this account open at credit institutions receive trustee, agent, used to reflect the implementation of the Commission services and other agents.





Side note: Debt-amount received trustee, as agent rose.





Side note:-the amount of outsourced work, reducing agents.





Outstanding balance:-reflect the amount received are for trustee, as agent.





Detailed accounting:-open account details under each object Trustees hired agents.





989 accounts-securities depository accounts used to stock value accounting of credit institutions and investment trust's credit institutions, are posted at the depository receiving custody.





Side note: Debt-stock value of credit institutions and the investment of the trust, save the dealership in the unit getting custody.





Side note:-the value of securities of credit institutions and investment trust's custody, taken out.

-The value of securities of credit institutions and the investment of the trust are paid when due.





Outstanding balance:-reflect the value of securities of credit institutions and the investment of the trust are in custody units receive custody.





Detailed accounting:-open account details under each type of securities custody account book Also sent details, have to open as details under each unit receiving securities depository and fiduciary investment people by credit institutions to do this service (in case of Member depository of the investment). "

50. This page the word "pawn" to "pledge" in the name and content of the accounts accounting 994-collateral, customer's pawn.

Article 3. Added some accounts into the accounting system of the account of credit institutions issued under decision 479/2004/QĐ-NHNN as follows: 1. additional 1014 account-cash in ATM this account used to track the number of Vietnam Dong at the ATMs of credit institutions.





Side note: Debt-the amount of the funds for the ATM.

-The revenues from direct cash ATM, parties have scored:-number of cash from ATM, filed about cash fund units.

-Payments in cash at the ATM.





Outstanding balance:-existence of cash ATM.





Detailed accounting:-open the account details for each ATM.





2. additional 134-account deposits in Vietnam abroad this account used for the same amount of Vietnam accounting of credit institutions submitted in other credit institutions abroad.

134 accounts have the following level III accounts: 1341-1342 non-term deposits-term deposit-deposit 1343 specialized Debt Party record:-the amount of money sent to other credit institutions abroad.





Side note:-the amount of money taken out.





Outstanding balance:-reflect the amount of the credit institution are posted in other credit institutions abroad.





Detailed accounting:-open account details under each of the other credit institutions in foreign deposits.





3. additional account 135-Gold posted at credit institutions in the country, this account is used to reflect the value of gold currency of credit institutions submitted in other credit institutions in the country.


This account has an account level III: 1351-1352 term not Gold-Gold submitted the term Debt Party record:-monetary gold value added on the other credit institutions in the country.





Side note:-the value of monetary gold removed.





Outstanding balance:-reflect the value of gold currency of the credit institution are posted at credit institutions in the country.





Detailed accounting:-open the detailed account by credit institutions in the country get sent.





4. additional 136-gold accounts deposited at credit institutions abroad this account used to reflect the value of gold currency of credit institutions submitted in credit institutions abroad.

This account has an account level III: 1361-1362 term not Gold-Gold submitted the term Debt Party record:-monetary gold value added on the credit institutions abroad.





Side note:-the value of monetary gold removed.





Outstanding balance:-reflect the value of gold currency of the credit institution are posted at credit institutions abroad.





Detailed accounting:-open the detailed account by credit institutions abroad get sent.





5. additional account 139-risk prevention this user account to reflect the credit institution set excerpts, handle and enter the reserves for risks under the provisions of the law of extract and use backup to handle risks to the deposit at the credit institutions , foreign bank branch was established, operating under the law on credit institutions and deposits in credit institutions abroad.

The content of the accounts accounting as follows: parties have scored:-number of backup was created count in the costs.





Side note: Debt-use backup to handle risks.

-Done type the excess difference reserve established under the rules.





Balance:-reflect the number of existing backup.





Detailed accounting:-1 Open your account details.





6. additional 16-account investment securities hold to maturity date 16-account investment securities hold to maturity date this user account to reflect the value of the existing situation and the volatility of the stock of government debt types, local government or organization in the country Foreign release, that credit institutions are investing. Debt securities accounting on this account is the type of debt securities held for investment purposes to the maturity date (date of payment).

This account accounting must follow the following rules: 1. Only the accounting on this account for other types of Debt securities. (not on this account accounting the securities capital).

2. Credit institutions must open account details to reflect the face value, the value discount and additional value of investment securities. In which: (i) the original stock Price (actual stock purchase price) include: purchase price plus costs directly related costs such as brokerage, transaction, providing information, taxes, fees and bank fees (if any); (ii) the value of the discount is worth the difference in sound between the original price with the total value of the funds include the face value and interest accrue merits before purchase (if any); (iii) additional value is positive, the difference in value between the original price with the total value of the funds include the face value and interest accrue merits before purchase (if any). When presented on financial reporting, stock items are presented in net value (face value-discount + extra).

3. If the conditions of information technology allows, interest is recorded on the basis of time and real interest rates (interest rate interest rate reality is used to convert the money received in the future during this time for the other party to use the assets of the original recorded value at the time of transfer of the property to the use). Case of interest cannot be made on the basis of real interest rates, the extra value and discount is allotted for holding period securities of credit institutions.

4. If the interest earned from the investment in debt securities including the overwhelming interest from credit institutions before buying back investments, credit institutions must allocate this interest. Accordingly, only the interest portion of the States after the credit institution has acquired this new investments are recorded as income, while interest rate amounts to pack before area credit institutions to buy back the investments shall record the value of government investments.

5. The establishment of discount rooms for investment securities hold to maturity date are only made when there are signs of the rising stock price extended or have proof of credit institutions is certainly hard to fully recovery, investments are not made backup set off for the stock price changes in the short term.

This account has an account level II: 161-accounts Government securities, securities account 162 local government-securities by other credit institutions in the country released 163-accounts in securities due to domestic economic organizations released 164 account-foreign stock content and accounting method on this account made the same certificate accounts debt securities in the account 15-investment securities available for sale (151, 152, 153 account, 154).

169-account stock risk prevention this user account to reflect the credit institution set excerpts, handle and enter the reserves for risks under the provisions of the law of extract and use backup to handle risks to hold securities to maturity date of credit institutions.

Accounting on this account should follow the following regulations: establishment CITES conditions risk: securities-stock investing Is, business under the provisions of the law.

-For investment securities are classified as assets have credit risk, the credit institution must make sorting and risk estimate is quoted according to regulation of the law of extract and use backup to handle risks.

-For investment securities not classified as assets have credit risk, the credit institution must make to extract backup set off under the provisions of the law on reserve off the financial investments.

169 accounts have the following level III accounts: 1691-1692-specific backup backup backup-1699 General discount of 169 accounts accounting content like 149 account accounting content.

7. additional account 26-credit for the institutions, foreign individuals accounts 26-credit for the institutions, foreign individuals accounts used for accounting of the money (Vietnam Dong or foreign currencies) credit institutions for the institutions, foreign personal loan.

This account has an account level II: 261-short term loans-262 Vietnam bronze medium term loans in Vietnam 263-long-term lending in Vietnam 264-short term loans in foreign currency and gold 265-medium term loans in foreign currency and gold-266 long-term loans in foreign currency and gold 267-268 Vietnam bronze credit-by-credit foreign currency and gold 269-261-risk prevention, short-term lending in Vietnam this user account to reflect the short term loan for organizations, foreign individuals in Vietnam.

This account has an account level III: 2611-2612-in term Debt overdue account accounting content 2611, 2612 similar accounts accounting content 2111, 2112.

262-medium term loans in Vietnam account for this user to reflect medium-term loans for the institutions, foreign individuals in Vietnam.

This account has an account level III: 2621-2622-in term Debt overdue 2621 account accounting content, content like 2622 accounts accounting 2111, 2112.

263-long-term lending in Vietnam this user account to reflect the long-term loans for the institutions, foreign individuals in Vietnam.

This account has an account level III: 2631-2632-in term Debt overdue account accounting content 2631, 2632 similar accounts accounting content 2111, 2112.

264-short term loans in foreign currency and gold this user account to reflect the short term loan for organizations, foreign individuals in foreign currency and gold.

This account has the following level III accounts 2641-2642 in term Debt-debt overdue 2641 account accounting content, content like 2642 accounts accounting 2111, 2112.

265-medium term loans in foreign currency and gold accounts used to reflect medium-term loans for the institutions, foreign individuals in foreign currency and gold.

This account has an account level III: 2651-2652 in term Debt-debt overdue account accounting content 2651, 2652 similar accounts accounting content 2111, 2112.

266-long term loan in foreign currency and gold this user account to reflect the long-term loans for the institutions, foreign individuals in foreign currency and gold.

This account has an account level III: 2661-2662-in term Debt overdue 2661 account accounting content, content like 2662 accounts accounting 2111, 2112.

267-other credit this account used by Vietnam to reflect the credit business in Vietnam for the Organization, individuals such as career service pledge, assignment, instrument discounting of valuable papers, the alternative payments from the guarantee transactions, financial leasing ,...

This account has an account level III: 2671-2672-in term Debt overdue account accounting content 2671, 2672 same content of the accounts accounting 2111, 2112.

268-other credit in foreign currency and gold


This account is used to reflect the credit for other business organizations, foreign individuals in foreign currency and gold as: career service pledge, discounting of valuable papers, the alternative payments from the guarantee transactions, leasing, ...

This account has an account level III: 2681-2682-in term Debt overdue account accounting content 2681, 2682 just like the content of the accounts accounting 2111, 2112.

269-reserve risk this user account to reflect the extract, handle and enter the reserves for risks under the provisions of the law of extract and use backup to handle risks for the credits for the institutions, foreign individuals.

This account has an account level III: 2691-2692 specific backup-backup the content and general accounting methods like 269 account accounting accounts 209 content.

8. additional 304 account-account investment property-property investment 304 this account used to reflect the existing situation and the number of fluctuation of real estate investment according to the property's original investment.

This account is only opened and used in the subsidiary has a property business functions (application of accounting account system of the credit institution to accounting) of the credit institutions.

This account accounting should follow Vietnam accounting standards no. 5 "investment property".





Side note: Debt-investment property prices rose in the period.





Side note:-the investment property prices falling in the period.





Outstanding balance:-investment property prices of credit institutions.





Detailed accounting:-open the account detail for each type of investment property.





9. additional account-3054-investment property depreciation account 3054-investment property depreciation accounts used to reflect the value of depreciation of investment property holding.

This account is only opened and used in the subsidiary has a property business functions (application of accounting account system of the credit institution to accounting) of the credit institutions.





Side note: Debt-depreciation value investment property decreased in the period.





Side note:-the value of investment property depreciation increased in the period due to depreciation, the depreciation number estimated by the transfer of the real property owners using copper established real estate investment.





Outstanding balance:-wear value of existing investment property of credit institutions.





Detailed accounting:-open a detailed account.





10. additional account-3535-deferred income tax asset account 3535-deferred income tax assets this account used to reflect the value of the existing situation and the volatility of the assets deferred income tax.

Deferred income tax assets are determined by the following formula: deferred income tax assets = temporary deductible difference + values are transferred to the following year's deduction of tax losses and tax incentives have yet to use the x tax rate corporate income taxes (%)





Accounting on this account should follow the rule of Vietnam accounting standards 17 "corporate income Tax" and the following provisions: 1. Credit institutions are only recorded deferred income tax assets with respect to the temporary difference is deducted, the value is deducted by the tax losses and tax incentives have not used from previous years Turning to the current year in the case of credit institutions expected to definitely get profit calculation of income tax in the future to use the temporary difference is deductible, tax losses and unused tax incentives.

2. The end of the financial year, credit institutions must establish "the Board determines the temporary deductible difference", "tracking the temporary difference the unused deduction" (under the guidance of the Ministry of Finance), the value is transferred to the following year deduction of tax losses and unused tax incentives as a base Table "determines the income tax deferred assets" to identify the value of assets deferred income tax be credited or added during the year.

3. The recorded tax assets deferred income in the year is done according to the principle of compensation between assets deferred income taxes arise this year with corporate income tax asset was recorded from the previous year but this year were imported, according to the guidelines:-If the property tax revenue deferred resulting in greater income deferred tax assets are complete the import of the year, the difference is recorded as deferred income tax assets and income tax expenses reduced record delayed.

-If the property tax revenue deferred resulting in smaller than the income tax deferred assets were added during the year, the number of variances are recorded reducing the deferred income tax assets and income tax expense increased record delayed.

4. Accounting must enter deferred income tax assets when the temporary difference is deducted no longer affect the profits tax income (when the property is recovered or liabilities are paid in part or in whole).

5. The end of the financial year, credit institutions must assess the deferred income tax assets have not been recorded from the year before when contemplating sure get profit calculation of income tax in the future to record added to the current year.

6. Some cases primarily arising from deferred income tax assets: – deferred income tax assets arising from deductible temporary difference due to the depreciation of fixed assets for accounting purposes as faster depreciation of fixed assets for income tax purposes during the year.

-Deferred income tax assets arising from deductible temporary difference due to record expenses in the current year but only be deducted from taxable income in the following year. For example: the cost to extract about major repair of fixed assets are recorded in the current year but only be deducted from taxable income as the expenses actually incurred in the following year;

-Deferred income tax assets are calculated on the value of tax losses and unused tax incentives from the previous year to the current year.





Side note: Debt-asset value deferred income tax increase.





Side note:-the value of the property tax revenue delayed reduction.





Outstanding balance:-the value of the property remaining deferred income tax.





Detailed accounting:-1 Open your account details.





11. additional 366-accounts receivables from the internal trading system credit institutions 366-accounts receivables from the internal trading system credit institutions accounts 366 account level III: 3661-receivables from affiliates 3662-receivables order headquarters 3661 accounts-receivable Matches the Affiliate Member This account is opened at the headquarters of the credit organization, used to reflect these receivables the branch arises from the internal transaction system.





Side note: Debt-receivable amount is a branch from the internal transactions.





Side note:-amount currency paid affiliates.

-Amount to be processed into the appropriate account.





Outstanding balance:-reflect the amount receivable is also headquarters to the branch.





Detailed accounting:-open account details under each branch.





3662-accounts receivables from Headquarters accounts opened at branches of credit institutions, to reflect the Headquarters accounts receivable arising from the internal trading system credit institutions.





Side note: Debt-receivable Headquarters from internal transactions.





Side note:-receivables have been the main headquarters of the payment.

-Amount to be processed into the appropriate account.





Outstanding balance:-reflect the amount receivable remaining Branch Headquarters.





Detailed accounting:-1 Open your account details.





12. additional accounts 37-37 account debt Buying-Buying debt this account used to reflect the existing number and situation of the purchase of the debt under the agreement between the customer and the credit institution debt sale.

Accounting on this account should follow the following rules: 1. The sale of the debt to be taken on the basis of a contract concluded in accordance with the provisions of the law on the sale of debt.

2. The value of debt buying accounts are reflected in this account is the purchase price liabilities under the contract.

3. If the obtained interest debts including interest from credit institutions before buying that debt, credit institutions must allocate the money interest rate according to the principles of: (i) recorded decreases the value of the account interest debt purchases before buying; (ii) recorded as interest income after credit institutions to buy debt.

4. Credit institutions and debt classification made up the risk reserve account to buy the debt in accordance with the law on extract and use backup to handle risks.

5. the original debt, interest value of the debts purchased are tracked in the Foreign Exchange account 981 boards.

37 accounts account level II: 371-372-Vietnam bronze debt Purchases to buy the debt in foreign currency 379-371 account risk prevention-Buy bronze Vietnam debt this account used to reflect the existing number and situation of the purchase of the debt in Vietnam under an agreement between the credit institution and the customer to sell debt.





Side note: Debt-the amount of money to buy the debt increase.





Side note:-the amount of money to buy debt reduction.





Outstanding balance:




-The amount of money to buy the debt at the end of the period.





Detailed accounting:-open account details under each customer is responsible for payment.





372 account-Buy the debt in foreign currency accounts to reflect the existing number and situation of the account to buy the debt in foreign currency according to the agreement between the customer and the credit institution debt sale.

372 account accounting content like 371 account accounting content.

Account 379-risk prevention this user account to reflect the credit institution set excerpts, handle and enter the reserves for risks under the provisions of the law of extract and use backup to handle risks for the account to buy debt.

379 account have the following level III accounts: 3791-3792-specific reserve general reserve account 379 accounting content like 209 account accounting content.

13. additional account 395-Interest receivable from businesses buying debt Interest receivable-395 account from professional debt this account used to purchase reflects the amount of interest receivable on debt worth area of passing the root of debt buying has enough interest income projections under standard rules.

This account accounting must follow the following rules: 1. Interest receivable from buying debt are recorded on the basis of time and actual interest rates each month.

2. Interest receivable from buying debt expressed the amount of interest calculated cornered that credit institutions have on accounting income but not yet paid, the customer pays.

395 account have the following level III accounts: 3951-Interest receivable from buying debt in Vietnam 3952-Interest receivable from buying debt in foreign currency account 395 accounting content like content 391 account accounting.

14. additional account receivable account Fees-397 397-charge this account receivable is used to reflect the number of fees are collected in the course of activities of credit institutions.

Accounting on this account need to follow the following rules: 1. Fees from business activities of credit institutions are recorded on the basis of actual costs and time to individual States.

2. The number of fees receivable number charge Pack that credit institutions have in income accounting period but not yet paid by customers.





Side note: Debt-Free Numbers are collected from service provider activities of credit organizations (reciprocal accounting income account of credit institutions).





The party Has scored:-number of fees receivable payment, the customer pays.





Outstanding balance:-reflections of the charge have to collect from customers.





Detailed accounting:-open the account detail for each type of service provider entitled to fees.





15. additional 4254-account deposits which specialized in Vietnam 4254-account deposits which specialized in Vietnam this user account to reflect the amount of copper used in Vietnam for certain purposes of foreign clients sent in credit institutions.

The content and method of accounting on this account just like 4214 account-deposit of capital;

16. additional account-4264-specialized capital deposits in foreign currency account-4264-specialized capital deposits in foreign currency account is used to reflect the value of exchange of specialized foreign customers on certain purpose posted at credit institutions.

The content and method of accounting on this account just like 4214 account-deposit of capital;

17. additional account-4535-deferred income tax pay-4535 account deferred income Taxes are charged to this account used to reflect the value of the existing situation and the increased volatility reduction of enterprise income tax deferred pay was determined and documented in accordance with Vietnam accounting standards 17 "corporate income Tax".

Accounting on this account should follow the following rules: 1. deferred income tax payable is recorded for all taxable temporary difference, except when deferred pay income tax arises from initial recognition of an asset or liabilities of a transaction that the transaction does not affect accounting profits or profit calculate income tax (or tax losses) arising at the time of the transaction.

2. At the end of the financial year, accounting to determine the taxable temporary difference in the current year as a basis to determine the number of income tax deferred pay was recorded during the year.

3. The Africa receive deferred income tax payable for the year is made according to the principle of compensation between the number of deferred income tax payable in the year with income of deferred pay was recorded from the previous year but this year recorded reduced (perfect type), the principle of :-If the deferred income tax is charged in the year is greater than the number of deferred income taxes are charged were added during the year, only accounting records complement deferred income tax amount payable is the difference between the number of deferred income tax payable arose was greater than the number entered in the year;

-If the deferred income tax is charged in a smaller number of years deferred income tax are charged were added during the year, accounting only burn steady (perfect type) deferred income tax amount payable is the difference between the number of deferred income taxes are charged a smaller number were incurred to enter in years.

4. deferred income tax payable in the year not related to items that are recorded directly in equity must be recorded as tax expense deferred enterprise income arising during the year.

5. Accounting to record deferred income tax is charged when the temporary difference taxes no longer affect the profit tax calculation (when the property is recovered or liabilities are paid).

6. Some cases mainly give rise to deferred income taxes are charged: tax revenue deferred pay arising from taxable temporary difference. Examples of useful time use of fixed assets due to the credit organization determined the time longer than using useful under current financial policy is the tax authorities accept that lead to the level of depreciation of fixed assets according to lower accounting depreciation is deducted from taxable profits.





Side note: Debt-deferred income taxes are charged reduced (were added).





Side note: – deferred income tax payable are recorded in the period.





The balance Are:-tax deferred income must pay the rest.





Detailed accounting:-1 Open your account details.





18. additional 466 account-The account is charged from the internal trading system credit institutions 466 account-The account is charged from the internal trading system credit institutions this account have the following level III: 4661 account-The account is charged the branch 4662-The accounts payable account headquarters 4661-The accounts payable this account affiliates opened at the headquarters of the credit organization, used to reflect the account is charged for the branch arises from the internal transaction system.





Notes:-the amount of the debt party headquarters to the branch.





Side note:-the amount paid for the Headquarters Branch.

-The amount that has been processed into the appropriate account.





Balance:-reflect the amount paid to the Headquarters Branch.





Detailed accounting:-open account details under each branch.





4662 accounts-The accounts payable this account headquarters opened at branches of credit institutions, intended to reflect the Headquarters accounts payable arising from the internal Party system transactions Are recorded:-the amount of affiliates pay for Headquarters.





Side note: Debt-the amount paid to the Branch Office.

-The amount that has been transferred to the settlement account.





Balance:-reflect the money branch also pay headquarters.





Detailed accounting:-1 Open your account details.





19. additional account 481 – get capital to credit your account equity level 481-Getting capital to credit level which this account open at credit institutions clue used to reflect the amount received by the credit organization members to grant the credit which has money with levels of agreement on capital contract.

This account has an account level III: 4811-Getting capital to credit capital supply in Vietnam 4812-Getting capital to credit level of capital in foreign currency accounting content that these accounts are as follows: the listed:-received amount of the credit organization members to grant the credit capital.





Side note: Debt-payment amount with appropriate membership credit institutions which (when already disbursed to the borrower).





Balance:-reflect the amount received by the credit organization members but not yet disbursed to customers.





Detailed accounting:-open account details under each member credit institutions credit capital supply.





20. additional account 482-482 account trust money Received – get money trust accounts opened at credit institutions receive trust, used to reflect the amount of the trust parties (entire bear risks and losses for fiduciary activities when credit institutions receive the trustees have to fulfill the obligations stipulated in the contract of trust) transferred to Trust receipt credit organizations was identified by the trust contract.

This account has an account level III: 4821-get money entrusted by Dong Vietnam 4822-trust money Received in foreign currency accounting content the content like 482 account accounting accounts 481.

21. additional account 483-Fund science and technology development account 483-Development Fund for science and technology


This account is used to reflect the existing situation of rising scientific and Development Fund reduction technology of credit institutions. The Foundation for science and technology development of credit institutions was used only for scientific and technological investment in Vietnam.

This account accounting should follow the following rules: 1. The extract and use the Fund for science and technology development of credit institutions must comply with the provisions of the law.

2. The Fund for science and technology development are deducted from the cost of management to determine the business results in the States. Every year, the credit institution itself determines the level of criticism of the scientific development funds and technology in accordance with the law and reporting to extract, use the Fund for science and technology development, the Declaration of the level set, the money quote excerpts created on a corporate income tax. Reports of the use of Funds for science and technology development are filed along a corporate income tax.

Account 483 accounts level III: 4831-account Development Fund science and Technology Development Fund-4832 account science and technology form of fixed assets.

4831-account Funds for science and technology development this account used to reflect the existing situation of rising scientific and Development Fund reduction technology of credit institutions.





The party Has scored:-Extract the development foundation of science and technology on the cost.

-Collect number from the liquidation, assignment of selling fixed assets from the Fund for science and technology development was the formation of fixed assets.





Side note: Debt-payments from the Fund for science and technology development.

-Reduce Development Fund science and technology form of fixed assets.

-The cost of liquidation, concession fixed assets sale.





The balance of:-number of Development Fund of science and technology also of credit institutions at the end of the reporting period.





Detailed accounting:-1 Open your account details.





4832-account Funds for science and technology development was the formation of fixed assets this account used to reflect the existing number and situation of fluctuating funding science and technology in the development of that form of fixed assets.





Side note:-Science Development Fund and technology have increased the fixed assets form.





Side note: Debt-depreciation in value of fixed assets in the period.

-The remaining value of the fixed asset when selling concessions, liquidation.

-Reduce Development Fund for science and technology was formed when the fixed assets fixed assets formation from the Foundation for science and technology development move to serve the purpose of manufacturing, business.





Balance:-sources of Funds for science and technology development have formed the existing fixed assets of credit institutions at the end of the reporting period.





22.484-Fund account additional rewards, benefits and rewards of Executive Management Board Member 484-reward Fund, benefits and rewards of Executive Management Committee this account used to reflect reward Fund, Welfare Fund and Prize Fund Management Committee of the credit institution is founded under the provisions of the law.

This account has an account level III: 4841-reward Fund 4842-4843-Welfare Fund benefit Funds form fixed assets 4844-Prize Fund Executive management accounting content that these accounts are as follows: the listed:-the amount of extracted funds.





Side note: Debt-the amount of money used to fund.





Balance:-reflect the existing amount of the Fund.





Detailed accounting:-1 Open your account details.





23. additional 487 account-Debt component of 487 account preferred shares-Debt component of preferred shares this account used to reflect the value of component payable of preferred stock issued by credit institutions. This account was opened and used only when financial mechanisms to allow or have specific rules about the mechanism of the State Bank.

Accounting on this account should follow the following rules: 1. the preferred stock is the complex financial instruments include 2 components (components are payable and the equity component).

2. The issuance of preferred shares must be made in accordance with the law. The 2nd component separation liabilities and equity component in the accounting is done according to the regulations of the State Bank.

3. accounting Only on this component value accounts payable of preferred stock issued by credit institutions.

4. pay the Debt component of the preferred shares are accounted on the accounts and the equity component of the preferred shares (above 65 accounts accounting-preferred shares-equity component) is 2-component of the preferred stock issued by credit institutions.





Side note:-component value payable of preferred stock credit organization released.





Side note: Debt-payment of preferred shares upon maturity (Debt component is charged).

-Buy back preferred shares (Debt component is charged) in the States.

-Conversion of preferred shares into common shares (Debt component of the preferred stock).





Balance:-reflect the total value of the debt component is charged of preferred shares issued by credit institutions.





Detailed accounting:-open the account details for each release.





24. additional level III accounts in accounts 489-other risks of backup as follows;

4895-general reserve account for the commitments given in this user account to reflect the extract, handle and enter the reserves for risks under the provisions of the law of extract and use backup to handle risks with respect to the terms of the guarantee commitment , loan commitments, accept payments, ... of the credit organization with clients.

The content and method of this same account accounting accounting 2092 account content.

4896 account-specific backup for the commitment to give this user account to reflect the extract, handle and enter the reserves for risks under the provisions of the law of extract and use backup to handle risks with respect to the terms of the guarantee commitment , loan commitments, accept payments, ... of the credit organization with clients.





The party Has scored:-number of a specific reserve for the commitments given are quoted.





Side note: Debt-risk accounts handled.

-Enter the number of Complete backup set difference.





Balance:-reflect the specific reserve number of committed giving currently available.





Detailed accounting:-open account details under the group debt.





25. additional account-497-497-accounts payable Fees Fees are charged to this account used to reflect the number of fee paying cornered as credit institutions using the products or services from the supplier.

Accounting on this account must follow the following rules: 1. The number of fees payable to suppliers are recorded on the basis of the time and the cost actually pay in the States.

2. Fees are charged on this account tracking number fees accrue that credit institutions have to cost accounting in the period but not yet paid to the supplier.





The party Has scored:-number of fees are charged for the provider of products, services (accounting for the application into account costs of credit institutions).





Side note: Debt-charge made for the supplier.





The balance Are:-reflect the number of remaining fees are charged to the supplier.





Detailed accounting:-open the account details for each provider.





26. additional 603-account surplus equity account 603-surplus equity account is used for accounting of the difference between the price of stocks and shares.





Side note:-equity surplus value increase (the difference between the price of higher denominations issued shares).





Side note: Debt-equity surplus value falling (the difference between the price of lower denominations issued shares).

-The transfer of the surplus to increase equity capital under the financial mechanism and rule of law.





Balance:-reflect the value of the existing positive equity.





Outstanding balance:-reflect the value of negative equity.





Detailed accounting:-1 Open your account details.





27. additional account 604-604 account fund shares-stock funds this account used to reflect the value of the existing situation and fluctuations increase (decrease) of the number of shares by the credit institution's acquisition of shares by the credit institutions which were released to the public to then re-released again (called shares).

The stock fund shares by the credit organization released and acquired by the credit institution's release, but it's not canceled and will be re-released back in the period of time under the provisions of the law on securities. The types of stock funds by the credit institution holds do not receive dividends, without the right to vote or participate in apportioning the assets when credit institutions dissolved. When the dividend for the shares, the shares are held by the credit organization be considered unsold stock.

Credit institutions only are to open and use this account when the mechanism and implementation of accounting under the guidance of the State Bank.

Accounting on this account should follow the following rules:


1. The value of stock funds bought into this account reflects the actual price is included: the actual price to buy into and the costs directly related to the purchase of fund shares as brokerage costs, transaction costs of stock funds (if any).

2. The value of stock funds when released, or when used to pay dividends, bonus, ... are in fact price according to the weighted average method.

3. the amount of the price difference re-issue or re-use and the actual price of the stock fund buying is Debt to the party or Parties accounting Has 603-account surplus equity.

4. Don't track this account on the following subjects: (i) the value of the stock that the purchase of credit institutions other credit organization for the purpose of holding investment; (ii) the value of the credit organization stock acquired for the purpose of recall to remove permanently (this case must proceed to the direct reduction of capital records of credit institutions).

5. When the set up and presentation of the financial statements, the balance of the account Debt party 604-stock funds recorded by negative numbers in the form of notes inside parentheses (xxx) placed in the capital of credit institutions (following the norms: capital, capital construction, procurement of fixed assets and equity surplus) on the balance Sheet.

6. where credit institutions to buy back preferred shares (complex tools), the value of stock funds bought into this account on accounting is the actual purchase price minus the Debt component of the preferred shares (accounting value on account of the Debt component-487 preferred shares).





Side note: Debt-stock fund actually worth buying into.





Side note: – value stock funds re-issue or re-use (pay dividends or bonus shares, ...).





Outstanding balance:-the value of the existing shares of the holding institutions.





Detailed accounting:-open the account details for each wave of buying stock funds.





28. additional account 65-65 account preferred stocks-preferred shares preferred shares are complex financial instruments include 2 components (components are payable and the equity component). The content on the 65 account Accounting-preferred stock is reflecting the value of the equity component of the preferred stock issued by credit institutions. To pay the Debt component of the preferred shares are accounted on the accounts 487-Debt component of the preferred shares.





Side note:-the value of the equity component of the preferred stock issuance credit organization.





Side note: Debt-value of the equity component of the preferred stock payments when due.

-The value of the equity component of the convertible preferred stock into common stock.





The balance Are:-the value of the equity component of the preferred stock issuance, credit institutions are in circulation.





Detailed accounting:-open the account details for each release.





The value of the preferred stock accounting on this account is the face value of the case does not arise part values are recorded into the debt component of the preferred shares. Cases have arisen in the value part of the debt component, the value of the stock on this account accounting is face value minus the accounting value section on the debt component of the preferred shares.

29. additional 704-account Currency from account guarantee professional 704-Currency from professional guarantee: this user account to reflect the revenues from the client's side are guaranteed.

30. additional 706-account interest Income from debt and acquisition services 706-account interest Income from debt sales professional: this user account to reflect the interest rate charged on the proceeds of the original debt buyer, the sale is recorded as income in the period incurred.

31. The account supplement 723-Currency from the derivative financial instruments account currency 723-Currency from the derivative financial instruments currency: this user account to account revenues from derivative financial instruments currency of credit institutions.

32. additional account-748-Currency from the other derivative financial instruments 748-Currency accounts from other financial derivatives: this user account to account revenues from the other derivative financial instruments (not derivative financial instruments currency) of the credit institutions.

33. additional account 805-Charged interest account financial rent 805-Charged interest on financial lease: this user account to the amount of interest accounting financial lease are charged by credit institutions.

34.823-account additional expenses for the financial instruments account currency derivative 823-more details about financial derivative instruments currency: this user account to the accounts accounting costs arising from derivative financial instruments currency of credit institutions.

35. additional account 833-corporate income tax expense account 833-costs of enterprise income tax this account is used to reflect the costs of enterprise income tax credit institutions include the cost of the current corporate income tax and corporate income tax expense deferred base determines the results of business activities of credit institutions in the in the current year.

This account accounting should follow Vietnam accounting standards 17 "corporate income Tax" and the following provisions: 1. the enterprise income tax expense is recorded on this account comprises the current income tax expense and deferred income tax expense when determining the profit (or loss) of a financial year.

2. income tax expense current business is business income tax payable on the taxable income for the year and the corporate income tax.

3. corporate tax expense deferred corporate income tax is going to be paid in the future arising from:-recorded deferred income tax payable in the year;

-Enter Complete income tax deferred asset has been recorded from the year before.

4. enterprise income tax income deferred tax expense reduction clause is business income deferred arising from:-recorded income tax deferred assets during the year;

-Complete the import tax revenue delayed pay has been documented from the year before.

This account contains the following: 8331 level III accounts-corporate income tax expense-current 8332-costs of enterprise income tax deferred account income tax expense-8331 existing business accounts used to reflect the cost of current enterprise income tax in the year of the credit organization.

This account accounting should follow the following rules: 1. Quarterly accounting based on enterprise income tax declaration in recognition of the current corporate income tax payable in the interim costs of the current income tax.

2. The end of the fiscal year, based on the tax declaration, if business income tax amount temporarily paid in the year must be less than the number for the year, the accounting records of the enterprise income tax payable add to current income tax expense. The school combines the enterprise income tax amount temporarily paid in the year must be greater than the number of payable that year, accountants must reduce current income tax expense is the difference between corporate income tax amount temporarily paid in the year must be greater than the number to be paid.

3. in case of detected errors not related to major corporate income taxes payable of the year before, credit institutions are increased (or decreased) accounting of enterprise income tax payable of the year before on the corporate income tax expense-current year's discovered flaws.

4. The end of the financial year, the accounting must link switch costs the current corporate income tax arising in the year into account 69-profits not yet distributed to determine the results of business activities during the year.





Side note: Debt-corporate income tax payable calculated on the cost of the current corporate income tax incurred in the year.

-Corporate income tax of the previous year must submit supplement due to erroneous detection of no previous years recorded increased corporate income tax cost of the current year.





The party Has scored:-number of current enterprise income tax actually payable for the year is less than the current provisional income tax payable be reduced except on the current income tax expense recorded in the year.

-Corporate income tax amount payable be inscribe reduced due to detected errors are not of previous years are recorded reducing the corporate income tax expense in the current year.

-The transfer of the difference between the cost of the current business income tax on account of the debt party 69-profits not yet distributed.





8331 accounts-corporate income tax expense-current has no balance.

8332 accounts-corporate income tax costs delayed this user account to reflect the cost of deferred corporate income tax incurred in the year of the credit organization.

This account accounting should follow the following rules: 1. The end of the financial year, accounting to determine deferred income tax amount is charged to expense records corporate income tax deferred. At the same time to determine the income tax assets deferred tax income to record business income (cost reduction business income tax deferred).

2. Accounting is not reflected in this account assets deferred income tax deferred income tax or pay arising from these transactions are recorded directly in equity.

3. The end of the accounting period, to transfer of the difference between the number and the Debt party arise arise 8332-account party costs deferred income tax into account 69-profits not yet distributed.





Side note: Debt-cost deferred corporate income tax incurred in the year from the recorded deferred income tax is charged (is the disparity between the income tax deferred pay arising during the year is greater than the income tax deferred pay was added in the year).


-Complete Number enter the property of enterprise income tax deferred has recorded from the year before (is the disparity between the income tax deferred property was added in the year is greater than the income tax deferred assets arising during the year).

-The transfer of the difference between the number of member parties arise 8332-costs of enterprise income tax refund is greater than the number incurred Debt party member 8332-corporate income tax expense deferred arise in States parties with 69 account-profits not yet distributed.





The party Has scored:-record cost reduction of enterprise income tax deferred (difference between income deferred tax assets arising in the year is greater than the income tax deferred property was added in the year).

-Cost reduction of enterprise income tax deferred (difference between income tax deferred pay was added during the year deferred income tax greater pay arising during the year).

-The transfer of the difference between the number of member parties arise 8332-costs of enterprise income tax deferred is smaller than the number the party account Debt incurred 8332-corporate income tax expense deferred arise in States on the Debt side 69 account-profits not yet distributed.





8332 accounts-corporate income tax expense deferred no balance.

36. additional account 843-expenses for debt purchasing business account 843-Chi on the sale of the debt: this user account to reflect the costs for the purchase and sale of debt to credit institutions.

37. additional member 848-more details about the other derivative financial instruments account-848-more details about the other derivative financial instruments: this user account to the money spent on accounting for financial instruments other derivatives (not derivative financial instruments currency) of the credit institutions.

38. additional account 856-eating anthem for officials and employees of credit institutions-856-eating anthem account for officials and employees of credit institutions: this account used for accounting of the money spent on food for staff, ca employees of credit institutions under the financial regime for credit institutions.

39. additional account-857-Chi Medical for officers and employees of credit institutions accounts 857-Chi Medical for officers and employees of credit institutions: include the periodic examination expenses for officials and employees of credit institutions, buying drugs and other medical expenses are the responsibility of the enterprises under the provisions of the law.

40. additional 859 accounts-other Expenditure for officials and employees of credit institutions-859 accounts for officials and employees of credit institutions: this user account to other expenses accounting for officials and employees of credit institutions according to the regulations of the financial regime of credit institutions.

41. additional 882 account-the account backup level III: 8826-account discount backup stake, investors buy the shares.

8827-backup account for the commitments given.

42. additional account 921-loan guarantee commitment account 921-loan guarantee commitment this user account to reflect the full amount of the credit organization committed to guarantee loans to organizations and individuals under contract concluded that credit institutions have yet to fulfill the obligation under the undertaking.





Side note: Debt-the amount of guarantee for loans.





Side note:-credit institutions amount to terminate the obligation to guarantee loans or have made the loan guarantee obligations.





Outstanding balance:-reflect the amount of guarantee for loans to customers.





Detailed accounting:-open account details according to each client are the guarantee for loans.





43. Bo sung 922 account-payment guarantee commitment 922 account-payment guarantee commitment this user account to full amount of accounting credit institutions guarantee payment to the Organization, individuals under contract concluded that credit institutions have yet to fulfill the obligation under the undertaking.

922 account accounting content like accounting 921 account content.

44. additional account-924-irrevocable lending commitments member 924-irrevocable loan commitments this account used for the full amount of the accounting credit institutions irrevocable lending commitments unconditionally for organizations and individuals, according to the contract signed that credit institutions have yet to fulfill the obligation under the undertaking.

Account accounting 924 content like accounting 921 account content.

45. additional account-925-committed in professional letters of credit (L/C) 925-account business in the commitment letter of credit (L/C) this user account to full amount of accounting credit organization committed in professional letters of credit (L/C) for organizations and individuals, according to the contract signed that credit institutions have not made commitments obligations.

925 account accounting content like accounting 921 account content.

46. additional account-926-guarantee commitments made 926 account contract-guaranteed commitment made this account contract refers to the entire amount of the accounting credit institution guarantees fulfillment of contracts to organizations and individuals, according to the contract signed that credit institutions have not made commitments obligations.

926 account accounting content like accounting 921 account content.

47. additional account-927-tender guarantee commitment account 921-tender guarantee commitments this user account to full amount of accounting credit guarantee institutions bid for organizations and individuals, according to the contract signed that credit institutions are not yet national service commitments.

927 account accounting content like accounting 921 account content.

48. additional account 928-committed to guarantee the account 928-committed to guarantee the account used for the full amount of the accounting credit institutions are obliged to guarantee to organizations and individuals, according to the contract signed that credit institutions are not yet national service commitments.

928 account accounting content like accounting 921 account content.

49. additional account-938-texts, from other commitments received 938-account documents, evidence from other commitments received this account used to track the account committed by the text, other evidence of commitment (not committed) credit institutions receive.

The content on this account accounting like accounting 931 account content.

50. additional 944-account interest rates on securities haven't gained 944-Securities Margin accounts have not obtained this account used to reflect interest on securities that credit institutions have yet to be obtained.

The content of this account accounting as follows: Debt Party record:-interest not yet obtained.





Side note:-the amount of interest earned.





Outstanding balance:-reflect the interest of securities credit institutions not yet obtained.





Detailed accounting:-open the detailed account by the issuer.





51. additional 945-account interest rate of deposits not yet collected 945-account Interest deposits yet obtained this account used to reflect interest rate of deposits that credit institutions have yet to be obtained.

945 account accounting content like 944 account accounting content.

52. additional account 949-fee currency is not yet obtained 949-account Fees receivable have not obtained this user account to reflect the number of fees receivable of credit institutions not yet obtained.





Side note: Debt-Free Number to currency not yet obtained.





The party Has scored:-number of fees receivable has been obtained.





Outstanding balance:-reflect the number of fees receivable has not yet obtained.





Detailed accounting:-open the account details for each customer.





53. additional 971 account-debt losses are in time to track the account level III: 9711 account-the original Debt losses are in time tracking.

9712 account-interest rate Debt losses are in time tracking.

54. additional 972 account-debt losses in the account billing activity 972-debt losses in operations of payment this account used to track lost debts in payment operations of credit institutions used the reserve to offset the risks, are in time tracking to make debt collection. Time tracking on this account follow the writing direction of the Finance Ministry, most of the time track that remains the balance is exported.

The content on this account accounting like accounting content on account of 971.

55. additional 998-account assets, valuable papers of mortgage credit institutions pledge 998-account assets, valuable papers of institutions and forms of mortgage, pledge, this user account to reflect the assets, valuable papers of mortgage credit organizations, pledging to ensure the loan debt.





Side note: Debt-value collateral mortgage credit organizations, pledging to ensure the loan debt.





Side note:-the value of mortgage assets, the pledge was returned after paying the debt.

-The value of mortgage assets, the pledge is processed.





Outstanding balance:-reflect property values credit institutions are mortgage, pledge.





Detailed accounting:-open account details under each type of collateral, the pledge.





Article 4. Effect 1. This circular effect since June 1, 2014.

2. The following decision of the State Bank Governor expired from the date of this circular in force enforced: a. decision No. 807/2005/QĐ-NHNN dated Jan. 7/6/2005 amending and supplementing a number of accounts in the account system of accounting credit institutions attached to decision No 479/2004/QĐ-NHNN dated Jan. 29/4/2004 of the Governor of the State Bank;


b. decision No. 29/2006/QĐ-NHNN dated Jan. 10/7/2006 on the amendment, addition, cancellation of a account number in the account system of accounting credit institutions issued under decision No 479/2004/QĐ-NHNN dated Jan. 29/4/2004 and decision No. 807/2005/QD-NHNN dated Jan. 1, 2005, the Governor of the State Bank;

c. decision No. 02/2008/QĐ-NHNN dated Jan. 15/01/2008 amending and supplementing a number of accounts in the account system of accounting credit institutions issued under decision No 479/2004/QĐ-NHNN dated Jan. 29/4/2004, decision No. 807/2005/QĐ-NHNN dated Jan. 1, 2005 and decision No. 29/2006/QĐ-NHNN dated Jan. 10/7/2006 by the Governor of the State Bank.

Article 5. Enforcement organization Chief, Director of financial-accounting, the heads of the relevant units in the State Bank, Director of the State Bank of India branch of the province, central cities, Chairman of the Board, the Chairman of the Board members and the ceo (Director) credit institutions foreign bank branch, is responsible for organizing the implementation of this circular.