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Circular No. 195/2013/tt-Btc: Guide The Financial Regime Of The State Bank Of Vietnam

Original Language Title: Thông tư 195/2013/TT-BTC: Hướng dẫn chế độ tài chính của Ngân hàng Nhà nước Việt Nam

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FINANCE MINISTRY
Number: 195 /2013/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, December 18, 2013

IT ' S SMART

The Financial Mode Guide of the State Bank of Vietnam

____________________

Vietnam State Bank Law Base June 16, 2010;

The State Budget Law Base December 16, 2002;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 the Government regulates the function, mandate, jurisdiction, and organizational structure of the Ministry of Finance;

Base Decision Base 07 /2013/QĐ-TTg January 24, 2013 by the Prime Minister on the financial regime of the State Bank of Vietnam;

At the suggestion of the Chief Financial Officer of the banks and financial institutions;

The Minister of Finance issued the Financial Committee guidelines of the Bank of Vietnam ' s State Bank, China.

Chapter I

GENERAL REGULATION

What? 1. Range and subject applicable

This information guides the implementation of the financial regime of the State Bank of Vietnam (later called the State Bank), including: State Bank at the centre; the State Bank of the State Branch of the province, the city; the representative offices are in the country. Water and abroad; career units of the State Bank have not implemented self-government, self-responsibility.

Public career units have implemented self-government, self-responsibility and independent economic accounting enterprises subordinated to the State Bank not subject to the regulation of this privacy.

What? 2. State Bank ' s financial management principle

1. The principle of financial management of the State Bank is implemented under the regulation at Article 2, Article 3, Article 4 of the Bank Bank ' s fiscal regime is accompanied by Decision No. 1. 07 /2013/QĐ-TTg January 24, 2013 by the Prime Minister on the financial regime of the State Bank of Vietnam (following this is called the Digital Decision). 07 /2013/QĐ-TTg).

2. The State Bank performs the accounting regime, statistically, the prescribed report.

Chapter II

SPECIFIC REGULATIONS

What? 3. State Bank Capital

1. Legal capital.

1.1. The state Bank 's legal capital is 10,000 (ten thousand) of copper, which is formed from existing capital (to the time of December 31, 2012) and the source of which was supplemated under the regulation at Article 8 of the State Bank' s financial regime enacted. with the Digital Decision 07 /2013/QĐ-TTg.

The State Bank in collaboration with the Ministry of Finance identified the existing capital as of December 31, 2012 to report the Prime Minister approv.

1.2. The State Bank is used legally to invest basic construction and procurement of fixed assets. The investment of basic construction, the fixed asset procurement of the State Bank, implemented by the rule of law on investment management and construction.

1.3. The State Bank is used by the state bank to contribute to the establishment of a business in accordance with the provisions of the Article 10 Article 4 of the State Bank of Vietnam.

2. Money released into circulation.

The release of money into circulation to implement the national monetary policy was implemented under the State Bank Law of Vietnam and relevant legislation.

3. The deposits of credit organizations, State Treasury and other organizations.

3.1. The State Bank manages the deposits of credit organizations, State Treasury and other organizations by the provisions of the State Bank Act of Vietnam and relevant legislation.

3.2. The deposit balances of credit organizations, State Treasury and other organizations are paid in accordance with the regulation of the Governor of the State Bank.

4. Loan capital.

4.1. The bank's capital loans, including borrowing through bond, foreign loans, are implemented under the State Bank Act of Vietnam and relevant legislation.

4.2. The State Bank performs management, using the right capital, effectively.

5. Other capital by law.

What? 4. Manage and use the financial reserve fund

1. The State Bank performs a financial reserve fund in accordance with provisions at paragraph 2 Article 10 and paragraph 2 Article 16 The financial regime of the State Bank issued under Decision No. 1. 07 /2013/QĐ-TTg.

2. The financial reserve fund is used as follows:

2.1. Compensated for the remainder of the losses, property damage occurred during the operation after it was offset by the compensation of the institutions, the individual causing losses, of the insurance organization and the use of an extract risk reserve in the cost of the operation. followed by the written decision of the Governor of the Bank of State of the State of the State of the State of the State of the State of the State of the State of the State of the

2.2. Compensated for greater than annual income (if any) due to the influence of the country's monetary policy. The State Bank is in charge of evaluation, determining the exact difference in the amount of money that comes from the influence of currency policy operating activities. The Governor-General of the State Bank decided (in writing) and was responsible for the use of the financial reserve fund to offset the greater margin of spending by the influence of the country's monetary policy.

3. The financial reserve fund case is not sufficient to offset losses, losses, greater expenditures than annual revenue (if any), the State Bank in coordination with the Ministry of Finance presented the Prime Minister to handle the missing part.

What? 5. Risk Reserve

1. The State Bank performs an extraction, management and use of a risk-based risk reserve at Article 9 of the State Bank ' s Financial Regime Issued by Decision No. 1. 07 /2013/QĐ-TTg.

2. In case the amount of a risk reserve is higher than the number to extract the risk reserve, the State Bank must fission the difference between the risk reserve balance and the amount that has to be extracted in the income in the period.

What? 6. Use of capital and property

1. The State Bank is responsible for managing, using, tracking the entire capital and property of the State of the State, making the accounting in accordance with the existing accounting regime; the full, accurate reflection, timely situation of use, volatility of capital and assets in the process. business; specifies the responsibility and form of treatment for each department, individual in the case of damaging damage, loss of property, capital of the bank.

2. The State Bank performs reassessment of the value of property in the following cases:

2.1. Inventory, reassessment of asset value by decision of the state agency with jurisdiction.

2.2. Transfer, transfer of assets to organizations outside the State Bank.

The evaluation, reassessment of the property made by the rule of law. The disparities increase or fall due to reassessment of the value of property made by regulation for each specific case.

3. Transfer, liquation, property concession and losses of the State Bank are regulated as follows:

3.1. The transfer of state assets at the State Bank is implemented by the rule of law on management, using state assets and other regulations that are relevant.

3.2. The liquoration, the asset concession serves the need for work by the Governor of the State Bank. The process of liquing, selling the property according to the law.

3.3. Property losses at the State Bank must be assessed by the State Bank's Council of losses by the Governor-General of the State Bank. The editorial board defines the cause, the extent of the losses and reports the State Bank of the State of the State considers the decision to process in principle:

a) If it is the cause of the master, he is responsible for the duty of restitution;

b) For the assets that have purchased the insurance, deal with the insurance contract;

c) The remaining losses (after the exorcated compensation and compensation of the insurance organization) are used as a financial reserve fund to compensate.

4. The handling of the elimination of the loan from the Bank of the State Bank on loan and debt to credit organizations made by the Prime Minister's Decision on the basis of a proposal by the Union of Finance-State Bank.

5. State and state assets at the State Bank are listed at the end of December 31 annually. The number of artifacts about the item and the value through the inventory is processed by the rule of law.

What? 7. Asset Management

1. The income of the State Bank is the full amount of revenues from the operating of the State Bank by regulation at Article 12 Financial Instituto of the State Bank issued by Decision No. 1. 07 /2013/QĐ-TTg, include:

1.1. Earnings of deposit, credit and investment, including:

a) Loan interest;

b) Draw interest;

c) Colleconation of securities;

d) Thu on credit activity.

1.2. Open-market revenue includes revenues from the purchase of the purchase of cost-priced papers (Treasury, state bank credits, and other types of paper) on the currency market.

1.3. Procurement in terms of purchase, sale and exchange of foreign exchange (foreign currency and gold) by regulation.

1.4. Revenue of payment services, information, funds, and other bank accounts.

1.5. Return to the proportional price difference of accounting standards (excluding the arbitrate difference when reassessment of foreign currency and gold in the State Foreign Exchange Reserve).

1.6. The profits are from the capital to the particular business.

1.7. Fees and fees by law.

1.8. Take the risk to the risk.

1.9. Other revenues, including:

a) The revenues in the banking operation include: Fund income; the fines of violating the economic contract; the debt collection has been deleted now; the collection of volumes, documents, newspapers;

b) To destroy money;

c) Thu from the concession, the fixed asset liquoration; the return of the payment of labor tools and cheap items to fail;

d) From the damaged money;

Other revenues.

2. The principle of income recognition.

2.1. The proceeds from the deposit activity, the credit level and the investment are the amount of interest required in the period recorded in the following principle:

a) The State Bank of the State of the Pestilence on the income of interest must be obtained in the period of deposit, investment and of loan terms in the term;

b) For the amount of interest that the loan receivables are not the income accounting, the State Bank follows the foreign pound to gain the income, when it is obtained by the accounting of the income.

2.2. For income from the remaining activity: Income is the entire amount of service supply, sales of goods accepted by the customer, which does not differentiate or have not obtained the money.

2.3. For income receivable income, the income term is not obtained, the Bank of the State Bank reduces income (if the same accounting period) or (the cost at the expense) if the accounting is different, and the foreign exchange is required for the general, when All right, let's get the math on the income.

3. State Bank revenues arise during a valid invoice or certificate and must be fully accounted for in income.

What? 8. Cost Management

1. The cost of the State Bank is that the entire number must be spent in the period to maintain the activities of the State Bank by regulation at Article 13 of the State Bank ' s financial regime issued with Decision No. 1. 07 /2013/QĐ-TTg . Some of the State Bank ' s expenses are directed to perform as follows:

1.1. Banking and banking services, including:

a) The cost of sending interest, paying interest; spend on the business of buying, selling and trading foreign exchange (foreign currency and gold); spending on an open market business;

b) The cost of printing, casting, preservation, protection, transportation, delivery, release, replacement recall, money destruction. These genera are done as follows:

-Money drawing expenses, prototyping and special genera served for the State ' s strategic mission dictated by the Governor of the Bank of State;

-Cost of printing, minting the money: Cost of printing, minting the money is calculated at the expense of the State Bank annually in accordance with the amount of new money that gives the circulation. The price of paper printing products and price papers; the production of metal coins by the State Bank, sent the Ministry of Finance to determine the maximum application by jurisdiction;

-Money protection detail: The level of money protection work for the year led by the State Bank and the theory of the fiscal year ' s fiscal plan, including:

+ Cost of labor tools, supplies, equipment for preservation, navigation, money monitoring;

+ Chi depends on the regulatory regime for the guard, guarding the warehouse, imposing money, silver gold, precious stones, means of payment of money;

+ Other expenses for the protection of money.

-Transport, imposition, including expenses:

+ Oil fuel for transportation;

+ Transport vehicles are paid by contracting contracts with the service provider;

+ Chi-based on the port, terminal, airport on contract with the service provider. The extent of the cost of the impulsable level into the treasury is regulated by the State Bank and is persuaded by the fiscal year's fiscal plan.

-Chi for money-checking materials, classification, packaging of money: The State Bank is spent and determines the value of real materials used in the year (packaging, wire, glue);

-Cost of cancelation: The cost of spending money as fostering for the cadres involved in the destruction work, materials, tools, instruments, spare parts for the destruction of the government, decided by the Governor of the State Bank, and persuaded. in the fiscal year. The cost of the accretion alone must be approved by the Ministry of Finance.

c) The expenditures of payment and information services;

d) Chi for transportation, macho, preservation, storage, gold macho monitoring and other expenses associated with gold management and gold management;

Other expenses for active duty;

1.2. Pay for room operations, anti-money laundering.

1.3. Stock-based expenses, including:

a) The expenses for cadres, civil officials, contract employees of the State Bank, including:

-The salaries, the salaries of the wage regime on the staff, the state-regulated government;

-The public money for the contract staff;

-Lunch for the staff, civil service, and contract staff working for the year. The monthly level for each cadre decided by the Governor of the State Bank but does not exceed the provisions of the regulatory base for state civil service;

-The annual level of clothing for employees, the public and the contract staff of the State Bank by the Governor of the State Bank of the State of the State for a maximum of no more than 2,000,000 persons per year. Officers, officials of the Department of Inspector, overseeing banks and inspectors, supervising banks at the State Bank of the State Branch of the Province, the city was carried out by the state regulation of the inspection detail of the inspectors;

-The labor protection detail applies to objects that are equipped with the protection of labor according to the current state of the state;

-Expenses, periodic benefits, and breakthroughs for State Bank employees, civil officials and employees; levels 02 (two) this amount annually by the total payroll tax in the year does not include job allowable.

Bonus bonus credits include: award-to-state award-based commendation and periodic bonus or stroke-of-regulation of the Governor of the State Bank.

b) The amount of contribution under the salary includes corporate funding, social insurance, health insurance, other donations according to the regulatory regime;

c) In support of the activities of the Party, the bodies of the body as defined by the law (not including the grants of support of industry unions, local, social organizations and other agencies);

d) Hard-level assistance, subsidy: Subject and cost of law;

) Chi for management and service activities including:

-In terms of office supplies;

-Cost of post office and transmission charges: Toll Expense, transmission, telegraph, cable channel, telex, fax returns the invoice of the post office;

-Power, water, health, sanitation.

-Petrol costs: Transport for petrol, civil service, and contract employees of the State Bank go to work and leadership staff to work under the state regime.

-Cost of charge: Cost of charge for cadres, civil unions, and contract workers to work in and out of payment under the regulation of the current regime;

-The reception, the conference, the conference, international reception, international reception, and the expenses of the major celebration of the day. These genera carry out according to the regulation of the current regime;

-Chi for the inspection, audit of the State Bank according to the regulatory regime;

-Chi for training, career training and technology science research, including:

+ Chi organizes training classes, fostering, career training, microcomputers, short term foreign languages for the cadet, public office and contract staff of the State Bank under the regulatory regime;

+ Cost of documents, printing, compilation of document catering to training, training in business training, research;

+ Chi organizes scientific seminars;

+ Research in scientific topics;

+ Chi research, building legal text by regulation;

+ The deployment, the scientific application of the banking technology;

+ Other genera on training, career training and technological research detail. The genus is based on training plans, career training, and scientific research conducted by the Governor of the State Bank and to browse the bill. The implementation of the state is regulated by the state regime.

-For improvement initiatives, techniques;

-Cost of documents, research papers serving the activities of the State Bank;

-Details of the journal, newsletter and business document: The editor for the writer applies to the general regulation; the lease in payment in contract with the base of printing;

The plans to publish the magazine, newspaper, newsletter and bank documents must be approved by the Governor of the Bank of the State Bank and set up a bill in the fiscal year plan.

-Propaganda, advertising: Chi-based advertising on advertising contracts between advertising and State Bank;

e) The repair, maintenance of the property is the real number of the year for this goal. The cost of the repair work, the maintenance of the completed property is not accounted for by the value of the property;

g) procurement of labor tools;

h) The other expenses are the expenses that arise during the operation, not in the above regulations, including the following:

-Chi for the recovery of deleted debt;

-The losses have been offset by the regulatory resources at 3.3% of this.

-Profile management, certificate, accounting and documentation;

-Tax payments, fees (excluding taxes, fees when shopping for fixed assets must apply to the fixed asset value in accordance with the law);

-About property insurance;

-Nutrition of the year determined by the Governor of the State Bank decided on the subject and the level of fostering;

-Other genera according to the fact that arise and have valid testimony;

In the process of determining the stock exchange rate for each period, the asset's assets, but only a single-year mutation, do not carry the Permanent Ministry of Finance to implement the exclusion from the stock exchange.

1.4. Fixed asset depreciation expense: The extraction of fixed asset depreciation of the State Bank is imposed on the provisions of the Ministry of Finance for businesses.

1.5. Asset lease: The cost of rent property is accounted for by the amount of money paid in the year of the lease on the lease. Where the rent is paid once for years, the rent is allocated to the cost according to the number of years of property leasing.

1.6. Investment expenditures development of business and banking technology: The State Bank is calculated at a cost of 12% of the value of fixed assets per year by regulation at paragraph 7 Article 13 The financial regime of the state bank issued with it. By Decision Number 07 /2013/QĐ-TTg.

1.7. The collective reward for the collective, the individual of the industry has an outstanding contribution to the State Bank as defined by the law; the maximum expenditure of 1 (one) months of the average monthly salary made in the year. The subject is rewarded, the form of praise and the specific level of detail determined by the Governor of the State Bank.

1.8. The branch of the Vietnam Bank trade union to ensure collective rights and benefits under the provisions of the Trade Union Act.

1.9. Expenses from the state budget are issued by the state budget, the Bank of the State of the State of the State of the State of the State of the State of the United States.

1.10. It is a business that contributes to the task force (which does not include the part of the donation).

1.11. The risk of planning the risk is prescribed at this Article 5.

1.12. The addition of income by the stock exchange.

1.13. The State Bank's support for the career units operates under a partial financial autonomy mechanism.

1.14. Other genera follow the provisions of the law (including the expenses sold, liquing the asset; the rest of the value of the liquy property, the concession, the securities of the stock, but not the regular annual nature of the Treasury). It is not defined in the stock exchange.)

2. The principle of recording costs.

2.1. The cost of the State Bank is that the expenses must be spent in the period concerning the activities of the State Bank.

2.2. The payments in the cost of the State Bank must be a valid, valid, and lawful-based, legal basis, which is legally required by law.

2.3. The State Bank is not accounting at the expense of the following:

a) The fines must submit to the State or have to pay the customer for material damages caused by the cause of the State Bank ' s cause during the course of the banking practice;

b) The amount of administrative violations that the individual must submit to the rule of law;

c) Basic building investments, procurement, renovation, fixed asset upgrades. The expenditures for construction, repair, maintenance and equipment are covered by welfare assets such as housing, public staff, public officials and employees of the State Bank contract; the provisions for other welfare works;

d) Local support expenses, social organizations, other agencies;

) The expenses are not related to the activities of the State Bank;

e) Expenses made by other sources of funding;

g) Other unreasonable, valid expenses.

What? 9. The funding economy operates on the State Bank.

1. On the basis of operating monetary policy, banking duties and the advocates, the policy of the Party and the relevant State, the State Bank envisage and planning a neutral financial plan 03 (three) years, which divides the years sending the Finance Ministry to finance. A business appraisal of management costs.

2. On the basis of a State Bank offering basis, the Minister of Finance decided to plan the cost of management in each period for the State Bank, 03 (three) years, which would have divided the years. The stock method consists of the following basic content:

2.1. Determining the rate of% is extracted from the income inequality to supplement the stock exchange for each year of the trading period.

2.2. Specifies the total amount for the given expenses specified at the 1.3 paragraph 1 Article 8 This article for each year of the trading period.

2.3. Specific regulation uses savings of savings from the cost of the cost and the additional funding from the income difference.

3. Cost of savings from the cost of the cost and the additional funding from the income difference is used for the following purposes:

3.1. Additional expenditure on the cadres, civil officials, officials of the State Bank system. The maximum amount is no more than 0.8 times the salary, the actual salary additive implementation of the year does not include the job subside. In that the addition of maximum income inequality is no more than 0.55 the maximum amount said above, the remainder is added from the funding of the stock savings.

3.2. Extract the Reserve Fund for Income Income. The extract guarantees the maximum amount of the maximum fund not more than 03 (three) months of food.

The income stability fund is used to ensure income stability for cadres, civil officials, officials of the State Bank system in the event of a savings budget from the cost of the chi and the additional funding from the income disparity is not enough to ensure. Stable income for cadres, civil officials, and contracting employees of the State Bank; support of public officials and contract employees of the State Bank system meeting with particularly difficult circumstances, suffering from poor health; supporting retired cadres and other schools. A special one. The total amount of income added to the staff, the public and the employees of the annual State Bank contract from the Fund and from the savings funding from the stock exchange, the additional funding from the margin difference does not exceed the maximum spending of the Treasury Secretary. Government policy.

3.3. Additional funding beyond general policy for those who voluntarily vacate the regime during the arrangement, reorganization of labor under the regulation of the Governor of the State Bank.

3.4. The rest (if any) file a state budget.

The Governor of the Bank of the State decided to distribute income according to the results, the quality of completing the work of the cadres, the public, the officer and the labourers in accordance with the principle of justice, rationing, sticking with income and job efficiency.

4. The State Bank regulates the business rate operating from the second year onwards of the period of the trade by regulation at a point a 2 Article 14 Financial Mode issued with Decision No. 1. 07 /2013/QĐ-TTg.

5. During the implementation of the stock exchange, when the State changed its policy, the external regime stipulated at paragraph 4 This, the State Bank had to cover the costs of further increases in policy, the new regime.

6. The government case that has advocated savings to create a source of wage reform or public spending cuts to ministries, central agencies and local agencies, the State Bank also has to implement a reduction in the corresponding stock exchange according to its owner. This is the government.

What? 10. Accounting booklet

1. The State Bank is responsible for full accounting, precisely, in time of the revenues and costs in accordance with the provisions of the law on accounting, statistics.

2. State Bank revenues are accounted for by accounting principles.

3. The revenues, the foreign currency, the amount of gold required by the Bank of Vietnam at the expense of the State Bank at the time of the delivery of the business to the accounting of the income, the cost.

4. The receivship, the genus must have the invoice or certificate from valid under the rule of law.

5. The recognition of the foreign exchange rate differential is on the regulation of accounting standards.

6. The reduction, exemption, recessions of the State Bank ' s interest payments follow the regulation of the law, the decision of the competent grant and must be fully statistive in the financial accounting report.

What? 11. Distribution of income inequality, spend and file state budgets

1. End of the fiscal year, the State Bank base on the number of income, the actual spending cost of the year to determine the amount of stock of the securities, distribution and filing of state budgets as follows:

1.1. Define the income inequality, the actual genus is as follows:

Income inequality, actual genus

=

Actual income total

-

The total expenditures are at point 1.1, 1.2, 1.4, 1.5, 1.6, 1.7, 1.8, 1.9, 1.10, 1.11, 1.13 and 1.14 paragraph 1 Article 8 actual terms born in the year

+

The number of expenses is regulated at 1.3 paragraph 1 Article 8.

(1)

1.2. Specify the number of stock business additions as follows:

Stock exchange number

=

Income inequality, actual genus

x

% is extracted from the income inequality, the cost to add the stock economy

(2)

1.3. Define the income inequality, the State Bank ' s expense to distribute and submit the state budget as follows:

Income inequality, State Bank spending.

=

Income inequality, actual genus

-

Stock exchange number

(3)

2. Deflation, the genus of the State Bank determined by the formula (3) is distributed under the regulation at Article 16 of the State Bank ' s financial regime issued with Decision No. 1. 07 /2013/QĐ-TTg.

3. The State Bank is responsible for filing a full state budget and in time the total number of income disparities must submit by regulation.

3.1. Quarterly, the State Bank cited the state budget in a form of temporary pay by 60% of the income inequality, the actual genus of the quarter, the rest would submit to the state budget after the report of the fiscal year ' s financial decision was approved by the State Bank. Check. The submission was made in the first 10 days of the next quarter. In the case of necessity, the Ministry of Finance recommended the State Bank to suspend the state budget higher than 60% of the quarter's actual income disparity on the basis of a guarantee of the amount suspended for the year not exceeding the expected income inequality year.

3.2. Ending the fiscal year, in the 10-day period since the annual financial decision report approved by the Governor, the State Bank is responsible for filing the state budget of the entire number of financial revenue disparities that must submit annually in terms of decision figures. Yeah.

3.3. The number of annual financial income arbiters must submit the state budget of the State Bank to be formally defined according to the audit results of the State Audit. The number of cases which have submitted higher than the number must submit to the official conclusion of the State Audit, the number of submission disparities will be subtracted from the number to submit by the following year.

4. The fall case is not sufficient to offset the costs (greater than the income), the State Bank reports the Prime Minister considering, handling a shortage of shortages from the financial reserve fund or other sources.

What? 12. Financial Planning

1. The financial year of the State Bank begins on 1 January and ends at the end of December 31, calendar year.

2. Financial Plan:

2.1. The State Bank plans to finance each year and for each of the trading period under the guidelines of the Ministry of Finance. The Bank of State Bank ' s financial plan includes the planning parts:

a) The income-expense plan (accompanied by the detailed theory of the entries-the genus and the specific spending definitions expected for the planned year).

b) basic building plans and procurement of fixed assets (accompanied by detailed theory of basic building projects, fixed asset procurement and balance of capital sources).

c) The payroll-the income-income.

2.2. The procurement plan, the financial cost of the State Bank, is established annually, sending the Ministry of Finance of the Appraisal and aggregation into the state budget bill as defined by the state budget law.

2.3. On the basis of a state budget bill approved by the National Assembly, the Ministry of Finance reports the Prime Minister on the plan to collect and collect the state budget of the State Bank.

What? 13. Financial Reporting

1. The State Bank performs financial and full approval of the regulations on the establishment and dispatch of financial statements to the Ministry of Finance under the provisions of the law on accounting, statistics, and regulations in particular.

2. Financial reports to the Ministry of Finance include:

2.1. The quarterly report sends the Best Finance Ministry after 20 days from the quarter end date, including:

a) The report implementation of the income plan-cost;

b) The theory of reporting the implementation of the income plan-cost;

c) The state foreign exchange volatility situation report, the National Monetary Policy implementation fund, the financial reserve fund, and the risk reserve.

2.2. The fiscal year ' s financial report was sent the slog Finance Ministry after 45 days from the end of the fiscal year, including:

a) The balance sheet of the accounting balance of the year and the balance sheet;

b) Implementers the income plan-cost of the year;

c) The theory of reporting the implementation of the income plan-the cost of the year and the financial processing petitions;

d) Report of the State Foreign Exchange Reserve, the National Monetary Policy implementation fund, financial reserve fund, and risk reserve;

) The state bank ' s year financial report must be audits and validated by the State Audit Authority. The audit results were reported to the Prime Minister and informed the Ministry of Finance.

What? 14.

1. The Governor of the State Bank is responsible to the Prime Minister on the planning of planning; implementing the implementation of the procurement plan, the financing and implementation of the regulations on financial management; safety management, proper use of the purpose and efficiency of the government. The capital and property of the State of the United States of the United States. 07 /2013/QĐ-TTg And the specific instructions in this message.

2. The Ministry of Finance performs the state management function on finance, including: Guidability in the Procurement Regime, the financial details of the State Bank; the additional Prime Minister, the amendment of the financial regime of the State Bank in accordance with the rule of law. the State Bank 's laws and practices; determine the cost of management of the State Bank; check out the implementation of the State Bank' s financial regime to evaluate the suitcases of the financial regime that serve the purpose of finishing the body. The finances of the State Bank.

Chapter III

THE ORGANIZATION.

What? 15. The transition clause

1. The financial regimes of the State Bank of Vietnam were made from 1 January 2013 under the regulation at the No. 1 Decision. 07 /2013/QĐ-TTg January 24, 2013 by the Prime Minister of the Government of the State Bank of Vietnam.

2. The specific regulations on the financial regime of the State Bank at this date were made from 1 January 2013.

What? 16. Terms of execution

1. This information has been in effect since 03 February 2014, replacing the Digital Digital. 35 /2006/TT-BTC April 20, 2006 of the Ministry of Finance directed the implementation of the Digital Protocol 07 /2006/NĐ-CP 10 January 2006 by the Government of the State Bank of Vietnam.

2. The State Bank is responsible for guiding the organizational base units implementing the correct financial regime in accordance with the Regulation Decision No. 2. 07 /2013/QĐ-TTg January 24, 2013 by the Prime Minister of the Government of the Bank of the State and of the Content Guide to this Information. The State Bank is responsible for sending these information instructions in the industry to the Ministry of Finance to monitor the implementation.

3. In the course of execution if there is an entanging, the offer reflects on the Ministry of Finance to study, review, resolve ./.

KT. MINISTER.
Chief.

(signed)

Chen Xuân