IT ' S SMART

Direction of financial mode for collaborative bank x Oh,

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The Law School of Credit: June 16, 2010;

The Law Code base on November 20, 2012;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 to the regulation of functions, duties, powers, and organizational structure of the Ministry of Finance;

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

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

The Minister of Finance issued the Financial Committee guidelines for the Bank of the Cooperative Cooperation,

Chapter I

GENERAL REGULATION

What? 1. The adjustment range

1. This information guidelines on the financial regime for the Bank of the Cooperative.

2. The financial activity of the Bank cooperation Bank currently rules at the Digital Protocol. 57 /2012/NĐ-CP July 20, 2012 Government of the Government on the Financial Mode to the credit organization, the foreign bank branch (then called the Digital Protocol). 57 /2012/NĐ-CP); The guide content in this message and other financial regulatory documents on other financial management are relevant.

What? 2. Subject applies

The cooperative bank (later called the Bank) is established, organized and operated by regulation in the Law of Digital Credit Organization (SJS). 47 /2010/QH12 June 16, 2010.

Chapter II

SPECIFIC REGULATION

What? 3. Property equity

1. charter capital, including:

a) The contribution of the membership funds to the member population.

b) the support of the state.

c) Other legal contributions.

2. The exchange rate arbiters (if any) arise in the uncompleted basic building investment process that is invested in the equity capital under the rule of law.

3. The deflation reassessment of the property is the difference between the value of the asset's record value with the value reassessment of the asset when it comes to the state's decision or when it comes to the financing of equity.

4. Additional capital reserve funds, fund development investment fund, financial reserve fund.

5. Profit undistributed.

6. Other capital owned by the Bank.

What? 4. Use of Capital, Property

1. The Bank is responsible for managing, using, keeping track of all assets and existing capital, carrying out the accounting of the existing accounting regime; the full, accurate reflection, timely situation of use, volatility of capital and property in the business process. sales; the regulation of responsibility and the form of treatment for each department, individual in the case of damaging damage, loss of property, capital of the Bank.

2. The Bank is used as active capital to serve in-regulation business operations at the Law of Credit organizations, Decree No. 2. 57 /2012/NĐ-CP and the specific guidelines at this Smart follow the principle of ensuring safety and capital development.

a) Throughout the course of business operations, the Bank must ensure maintaining the investment limit of construction, procurement of fixed assets that serve directly to business operations in principle: the remaining value of the fixed asset does not exceed 50% of the capital charter capital. and the reserve capital reserve fund.

b) For the estate of the property held due to the disposal of the debt taken by regulation at paragraph 3 Article 132 Laws of credit organizations:

-For a temporary holding bank estate to sell, transfer in order to recover capital, the Bank does not account for an increase in assets, does not make a depreciation of depreciation.

-For real estate acquired by the Bank to serve directly to business operations, the Bank of the Litigation Bank Increased Assets, implementing the depreciation of the depreciation in accordance with the rule of law and ensuring the investment of construction, fixed property purchases by statute. I mean, at this point, two of these things.

c) The Bank performs capital safety guarantees under the regulation at Article 8 of the number of countries. 57 /2012/NĐ-CP . The extracts of the reserve in the cost, the Bank performs in accordance with the following specific regulation:

-For the risk reserve in banking operations: The Bank makes an extraction and use of a risk reserve under a general regulatory regime for credit organization.

-For the project to reduce inventory prices, the project losses to long-term investments (including stock discounts), the bill must be difficult to obtain (in addition to a credit risk reserve in banking operations): The Bank performs a planned-scale opening. It applies to business.

d) For rent, mortgage, property.

The bank is entitled to the lease, mortgage, holding of the Bank's assets under the provisions of the Civil Code, the Law of Credit organizations and other provisions of the law that guarantees effective, safe and capital development.

For the assets of the Bank to hire, take the hold, accept the mortgage, receive the maintenance of the customer, the Bank is responsible for managing, preserving, or using an agreement with the customer in accordance with the law.

e) Seller, asset liquation

-The concession, liquing the assets of the Bank to implement the provisions of the law and regulations at the Charter of the Bank.

-The bank is franchisled to recover the capital used for business purposes more effectively.

-The bank is liquorated by poor assets, loss of dignity; damaged property is unlikely to recover; the financial backward asset does not have the need for use or use is not effective and cannot be ceded to the status; the assets have been overused. period of usage by regulation that cannot continue to use. When the asset's liquing, the Bank must form a council.

-For legal assets that are required to sell auction when the concession is sold, liquoring, the Bank must hold a sale at auction by the rule of law.

What? 5. Revenue Management

1. The Bank ' s Revenue includes the revenues stipulated at Article 15 No. 1. 57 /2012/ND-CP, specific:

a) Thu from business activity:

-Revenue from credit operation: Earnings from deposit, obtained from credit-grade operations, other income from credit activity;

-Revenue from service activity: Capture from payment services; collected from a bank service; collecting trust, agent; collecting from the asset preservation service, the rent, safe deposit, counseling, monetary brokerage; revenue from the new service product offering. activities of the membership credit fund member and serve to develop community benefits on the site; revenue from other service fees;

-From the foreign business and gold: Thu from the business of foreign currency; from the gold business; from the financial instruments of currency derivatives;

-From capital gains;

-From a margin of difference.

-From other business activities.

b) Other than:

-From the sale, fixed asset liquoration;

-The loan from the loans has been processed by the risk reserve (including the debt that has been deleted now required);

-The debt collection must now have lost its owner or failed to determine the creditable creditless;

-Collect a customer's fine, the wages for the compensation issued by the breach of the contract;

-The insurance money is compensated.

-The tax collection has now been reduced, to be reimbursable;

-Prevarate Income for the redundant risk reserve (which must be lower than the number of quotation) but does not record the cost under the law of the risk of risk extraction;

-Other revenues.

2. Revenue of Revenue

For revenue from operating business, the Bank is credited with only receiving revenues from the activities granted by the State Bank of Vietnam.

The principle of recording specific revenue is as follows:

a) For credit activity.

-Profit from credit-level activity:

The bank of interest payments must be to be born in the income to the income owed to the debt that is classified as the standard enough debt not to extract the specific risk room according to the regulation.

For the amount of interest to be collected during the period of the remaining debt, it is not the income accounting, the Bank performs the diplomatic tracking to the general, when it is obtained, the accounting is in the revenue of the business.

-Deposit interest: it is the amount to be collected in the period.

b) Thu from business operations of securities types (excluding stocks):

The accounting bank is expected to be expected to be earned by the stock of securities (excluding stock). The case to the term of origin but failed to obtain the Bank without the accounting of the proceeds for the next term.

c) For capital gains: dividends, profits are divided from the operating profit which is the amount of interest that is divided when a resolution or decision is divided.

d) For the exchange rate revenues due to foreign currency reassessment and gold, the implementation is attributable to the regulation at accounting standards and existing law regulations.

For revenue from the remaining activity: revenue is the entire sale of products, goods, services supply, services that arise in the customer acceptance of payment after subtracting (-) the trade discount, the sale of goods sold and the value of goods sold. return (if the valid certificate) does not distinguish or have not obtained the money.

e) For revenues that have to be collected into the income by the income but to the uncollected term, the Bank of the Accounting Bank reduces the revenue if the same accounting or accounting is at the expense if the accounting is different than the accounting term and the foreign exchange for general. When we get it, the math is in the business.

3. The Bank ' s revenues arise during a valid invoice or certificate and must be fully accounted for in the revenue.

What? 6. Cost Management

1. The Bank ' s Cost includes provisions stipulated at Article 16 of the Digital Protocol. 57 /2012/NĐ-CP . Some of the costs of the Bank do follow the instructions below:

a) Chi for business activity

-Chi for credit activity: paying deposit, paying loan interest, paying interest in issuing valuable paper and other expenses for a credit-level operation;

-Chi for banking business operations: payment of payment services; treasury service expenditures; trust services, dealers; telecommunication services serving payment activities and other expenses;

-The business of foreign and gold: the business of the foreign currency; and for the gold business; and for the financial instruments of the birth of money;

-Chi for capital activities;

-The prescribed rate arbiter at the accounting standard and the provisions of the existing law;

-Chi for other business activities, including: Expenses of the stock of securities (excluding stocks); the cost of purchasing the debt and limb for other business activities.

b) Pay taxes, fees, fees including taxes, fees, fees associated with land rent (excluding corporate income tax) as prescribed by law.

c) Chi for property

-The fixed asset depreciation genus used for business operations performed according to the management regime, which uses and extracts fixed asset depreciation on the business;

The case of purchasing a fixed asset slows: The bank accounts the difference between the total amount of money paid and the asset purchase price is fixed at the expense of the payment term minus the amount of that difference is calculated at the fixed asset price. planning (capitalization) as defined by the accounting standard.

-Fixed Asset Lease: The fixed asset lease costs are made under the lease contract. The case pays property rent once for many years the rent is allocated gradually to the cost of business by the number of years of use of the property. For land lease-related expenses that are not subtracted to the prescribed rent, the Bank performs an allocation at the cost over time of use of rent land;

-Fixed property maintenance;

-Fixed property repairs;

-Shopping, tooling tools;

-Property insurance.

-The other thing about property.

d) For employees by the rule of law

-The wages, the wages and the payout counts;

-Cost of payroll contributions: Social insurance spending, health insurance, unemployment insurance, union funding;

-The cost of the loss of employment to the employer by the rule of law on the business;

-To buy human accident;

-The diet.

-Protective spending on subjects who need to be covered in labor while working;

-The uniforms traded for employee cadres;

-Chi-Chi rules for female labor in accordance with the rule of law;

-The medical genus includes recurring medical expenses for the worker, which buys prevarable drugs and other medical expenses in the responsibility of the business under the provisions of the existing law;

-The annual vacation spending by law.

-Other expenses for employers by law.

) Chi for management operations, the service includes the following expenses:

-Cost expenses;

-Cost of electricity, water, telephone, printed paper, stationing and other material;

-About the fund business.

-The money transfers.

-Counsel, expert and foreign,

-The audit.

-The cost of the commission of the commission, the cost of the mandate must be expressed in the contract, which is valid, valid, valid.

-Details of the fund development of science and technology under the rule of law. The use of the fund performs under the current regulation;

-Research in science and technology: the cost is missing after the end of the development of science and technology development;

-Training, career training;

-Chi for the exercise of responsibility and authority over the human credit fund under the regulation of the State Bank of Vietnam;

-The improved initiative, increased labor productivity, rewards cost savings: in accordance with the principle that is consistent with the actual efficiency of return; the Bank must build and publish public offering rules and set up council to experience the initiative;

-The fire department burns;

-For environmental protection.

-Chi for propaganda, advertising, marketing, promotions, conferences, reopening ceremonies and other types of expenses according to the regulatory regime and must have invoicing or evidence from the provisions of the Ministry of Finance, attached to the Bank ' s business results;

-Brokerage cost: The cost of the Bank's brokerage must be tied to economic efficiency due to the reintroduction of the brokerage. The bank is based on its specific condition and characteristics to build the regulation of the brokerage commission in accordance with the rule of law to apply unity and public in the Bank. The Board of the Bank approx the regulation of the brokerage commission applied in its unit.

The subject of the benefit of the brokerage commission is the organization, the individual (in and out of the country) as the brokerage service for the Bank. Brokerage commissions are not applied to the objects that are agents of the Bank, designated clients, management titles, employees of the Bank.

The cost of the broker must be based on the contract or certificate between the Bank and the recipient of the brokerage, which must have basic content: the name of the commission to the commission; the contents; the extent; the method of payment; the time of execution and the the end; the responsibility of the parties.

For an asset's expense to lease assets (including debt-to-debt assets, debt assignments): brokerage spending to lease the Bank's assets is no more than 5% of the total proceeds from the asset lease activity provided by the brokerage for the year.

For the cost of the asset selling the assets of the mortgage, the pawn: the extent of the cost of the broker selling the collateral, the bank's pawn does not exceed 1% of the actual value obtained from the asset's sale through the brokerage.

-The organ protection detail; chi for civil defense, defense, security and security. .

e) Risk prevention, conservation and deposit insurance

-Details of the bill in the Bank ' s operation by regulation at point c, paragraph 2, Article 4 This Information;

-The cost of participating in the conservation organization and deposit insurance, the fund guarantees the system's safety according to the law.

g) Other Chi

-The cost of the trade industry association in and out of the country the Bank participated at a fee provided by these associations;

-Chi for Party work, Unity at the Bank (portion of the party organization ' s expense, the body is spent from the specified source);

-What do you think?-What?

-The debts must be paid, have determined the loss of the owner and the accounting into the income but then determine the creditor;

-Chi for the concession, liquing the asset (if any) includes the remaining value of the fixed asset liquorated, ceded;

-Cost of debt repayment of debt to organizations is allowed to carry out debt repayment services under the law; spend on the recovery of deleted debts, the cost of the return of debt;

-Pay for fines due to administrative violations; fines, compensation due to the violation of the economic contract of the Bank;

-Treatment of the remaining asset losses after compensated by the prescribed sources at Article 11 of the Census of Numbers. 57 /2012/NĐ-CP;

-Chi for social work includes funding for health care, education, funding for the remediation of the natural disaster, the funding for the poor for the poor and the other provisions of the law;

-The cost of execution, the charge of execution.

-Different.

2. Principles of Cost Record

a) The cost of the Bank is the cost of which the actual costs arise in the business-related period.

b) The costs of the Bank must ensure not to exceed the regulation of the corporate income tax.

c) The cost of being noted at the Bank's business costs must comply with the right principle between the revenue and the cost and obtain sufficient bills, the legal evidence under the rule of law.

3. The Bank is not charged at the expense of the following:

a) The fines of the administrative violations that the individual must pay in accordance with the rule of law;

b) The expenses are not related to the business operation of the Bank;

c) The expenses are not valid;

d) The sum of the sum of the matter was of the matter, but it didn't pay.

The expenses of other sources of the cost of life;

e) Other unreasonable, valid expenses.

What? 7. The accounting currency

1. The determination of the accounting currency implementation by regulation at Article 18, Protocol No. 57 /2012/NĐ-CP.

2. The Bank has economic activities that arise in foreign currency, which has to rule out the Vietnamese in accordance with the rule of law.

What? 8. Accounting Mode, audits, report and finance public.

1. The Bank performs an accounting regime under the rule of law, documented full testimony from the original, updated accounting and fully reflective, timely, honest, accurate, objective, financial, financial, and financial activities.

2. The bank's fiscal year begins on 1 January and ends on December 31, calendar year.

3. The bank makes financial decisions, setting up and sending financial statements to the Ministry of Finance, the State Bank of Vietnam by regulation at this Smart.

The chairman of the Bank Board is responsible for the accuracy, the integrity of these reports.

4. Financial reporting

a) Report:

-Capital planning and capital use;

-Plan of income, expenses, business results and the filing of state budgets;

-Labor plan, paycheck.

b) Financial reports include:

-The year's financial reporting system, financial statements between the age and the Bank's accounting report by the State Bank of Vietnam on the financial reporting regime for credit organizations.

-Other reports, including: Report of capital fluctuations in capital and capital use; report of capital investment in member units; report of capital, capital purchases; report of the situation; report of the situation to the state budget; intelligence reports. The income form of the Board, member of the Control Board, employee worker cadres; reports of composite instructions (According to the appendix attached).

c) The results of the results of the annual financial report audit.

d) Breakthrough report: At the request of the governing body.

5. Report deadline

a) The annual financial plan report was sent to be the slothback on November 15, the year before the year of the plan.

b) Financial reports:

-The deadline for filing a financial report and other reports periodically periodically is 90 days from the end of the fiscal year.

-The deadline for the filing of financial statements and other reports (except for the Board of Directors ' income situation, member of the Board of Control, employee cadres) between the slog age is the first 30 months of the next quarter.

c) The results of the financial reporting audit results:

The financial report of the year was auditated with the conclusion of the independent audit organization (the audit report) sent soon after the end of the audit.

6. Place to receive reports

The bank is responsible for sending the Ministry of Finance, the State Bank of Vietnam reports stipulated at paragraph 4 of this.

What? 9. Check out the financial breach

1. Financial inspection form

The financial examination is conducted in accordance with the forms:

a) A periodic or recurring financial examination.

b) Check on each subject at the request of the financial management business.

2. The Agency performs financial audits.

a) Bank of Vietnam:

-execute inspection, inspection, comprehensive monitoring of the Bank's operations including financial activities.

-Inform the Ministry of Finance of the violations, which involve the implementation of the Bank's financial management regime discovered during the inspection, inspection, supervision for the Ministry of Finance to co-ordinate and complete the policy.

b) Ministry of Finance

-Execute the financial inspector according to the current law of the financial inspector.

-Check out the issues related to financial management, the approval of the Bank's financial regime to serve the complete financial management mechanism for the Bank.

-Message to the State Bank of Vietnam results in inspection, inspection to coordinate treatment.

3. Waste Processing

The bank violates the financial regime, the state ' s financial reporting regime will be dealt with by the rule of law.

What? 10. Management agency

1. The Ministry of Finance, State Bank of Vietnam performs its responsibilities under regulation at Article 34, Article 35 of the United States Census. 57 /2012/NĐ-CP.

2. The quarterly periodic, five State Bank of Vietnam informs the Ministry of Finance of the Bank ' s Financial situation under regulation at paragraph 1, Article 35, the Digital Protocol. 57 /2012/ND-CP, specific to the following instructions:

a) The total number of charter capital, equity, assets, total debt, total capital mobiles, bad debt rates and safety rates in the Bank's operation.

b) Total profit margin (hole) of the Bank.

c) The number of the Bank ' s state budget (divided by taxes, fees).

d) The violations of the Bank ' s financial regime were discovered during the inspection, monitoring.

The headlines, the other content is relevant.

Chapter III

THE ORGANIZATION.

What? 11. transition regulation

1. The cooperative bank is transformed from the Central People 's Credit Fund responsible for inherits the rights, obligations, legal benefits of finance and handling of the problems that exist, which arise in relation to the finances of the Central People' s Credit Fund. before the switch.

2. The cooperative bank and the clients continue to make contracts, the financial transaction has been signed between the Central People's Credit Fund and the customer is in force until the expiration of the contract expires. The amendment, addition, termination of contracts, transactions are made on the basis of the unity of the parties, in accordance with the provisions of the Law of Credit organizations and the regulation of the relevant law.

What? 12.

1. This message has the enforcement effect since 1 September 2013 and applies to fiscal year 2013.

2. This information replaces the Digital 63 /2006/TT-BTC June 29, 2006 of the Ministry of Finance directed the implementation of the financial regime to the Central People's Credit Fund.

3. In the course of execution if there is a difficulty in getting involved, the offer reflects on the Ministry of Finance to review, resolve ./.