The PRIME MINISTER _ _ _ _ _ _ _ _ the SOCIALIST REPUBLIC of VIETNAM independence-freedom-happiness _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ no: 08/2013/QD-TTg on Jan. 24, 2013 decisions about accounting regime applied to the State Bank of Vietnam _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ based on Government Organization Law of 25 December 2001;
Pursuant to the law on accounting, June 17, 2003;
Pursuant to the law the State Bank of Vietnam on June 16, 2010;
Pursuant to Decree No. 35/2007/ND-CP of March 2007 on electronic transactions in banking activities;
According to the proposal of the Governor of the State Bank of Vietnam and the Minister of finance, the Prime Minister issued a decision on the accounting mode applies to the State Bank of Vietnam.
Article 1. This decision regulates the accounting regime applied to the State Bank of Vietnam (hereinafter referred to as the Bank). Accounting regime applied to the State Bank consists of 4 (four) parts: 1. the account system of accounting.
3. Accounting books.
4. financial report.
Article 2. Account accounting system 1. The system accounting accounts bank account include the need to use accounting to reflect the economic, financial and business arising out of the operations of the State Bank. The system accounting accounts Bank includes the group accounts and the following account: a) refinance, reserve, open market operations and other tools specified by the Government to implement the policy of national currency;
b) releasing funds and liabilities;
c) loans, guarantees, advance to the State budget;
d) payment activities and budget;
DD) managed Forex and Forex operations;
e) fixed assets and other assets;
g) capital, funds and results of operations of the Bank;
h) income, costs of State Bank;
I) other assets related to the State Bank.
2. The Governor of the State Bank of concrete regulations on accounting, account account accounting system and accounting method on the accounts according to the accounting standards of Vietnam, in accordance with the mechanism of the State Bank.
Article 3. Accounting and accounting 1. The Governor of the State Bank regulations and specific guidelines about accounting and accounting of the State Bank in accordance with the current law on electronic transactions and accounting in banking activities.
2. The translation of accounting documentation arising outside Vietnam territory recorded in foreign languages when used to record accounting at the Bank and how to write numbers on the circular accounting, accounting by the Governor of the State Bank regulations and guidelines consistent with the request processing and business management economics financial, arise.
Article 4. Financial statements of the Bank 1. Financial statements of the Bank include: a) the balance Sheet;
b) reported income, costs and results of operations;
c) presentation of financial statements.
2. The content, methods, General, presented the financial report of State Bank by the Governor of the State Bank regulations pursuant to the accounting standards of Vietnam, the management requirements for State Bank and fit a standard international practices, apply to the Central Bank.
Article 5. Implementation 1. The State Bank of Vietnam is continuing to implement the regulations on the accounting mode has issued before the date of this decision to be enforceable. The enactment of new, modified, supplemented the provisions and instructions detailed on the accounting mode applicable to State Bank made under the provisions of this decision.
2. coordinate and Finance Ministry have comments join the State Bank in the construction of new and modified, issued, additional regulations and detailed instructions about the accounting regime applied to the State Bank.
Article 6. Terms of implementation of this decision in effect enforced since March 15, 2013.
The Ministers, heads of ministerial agencies, heads of government agencies, heads of other central bodies and the heads of the agencies responsible for the implementation of this decision.
(Signed) PRIME MINISTER Nguyễn Tấn Dũng