Dear:-transaction I, II NHPT-branch NHPT province, city (regional) centrally based decision No. 30/2009/QD-TTg dated 23/02/2009 of the Prime support for workers to take jobs in businesses in trouble due to the economic downturn;
Base No. 452/NHPT-TTKH 9/03/2009 of NHPT on business execution support for lending to troubled businesses due to the economic slowdown has cut labor in 2009;
Vietnam Development Bank (NHPT) transaction instructions I, II and the branch NHPT region, province, directly governed cities (hereafter referred to as affiliates) some content about the work to control spending and accounting for business support loans in trouble due to the economic slowdown has cut labor in 2009 as follows : i. guidelines on work control and disburse the loan: 1. disbursements records: 1.1. Original records: a. notice to borrower.
b. the loan contract.
c. account opening records, client code.
1.2. payment record: a. notification of resources.
b. the disbursement records as defined in point 1.2 of part II No. 452/NHPT-TTKH on 09/03/2009 of NHPT on the implementation guide for business support loans in trouble due to the economic downturn have cut workers in 2009.
c. approval of the leaders of the branch of the approved payment.
d. certificate from the genus (genus Votes, UNC) 2. Controlled disbursement voucher: When getting a credit bureau record turned down, accounting officers control:-full logging, clear the profile content, materials under the guidance of NHPT.
-The content of the paper suggest that disbursements ensure completeness, legal, valid. The enclosed statement consistent with the content of the paper suggest that disbursements and fill the content related to workers such as full name, date of birth, ID number, the amount of money ...-disbursement amount must match the loan contract, does not exceed the level of lending according to the loan contract.
-Check the legitimacy of the delegates signed the deed to receive debt relief, if not the account holder must have the authoritative paper save with escrow receiving debt.
-The seal, signature, signature account holder chief accountant on the genus credentials must match the signature pattern, stamp signed at NHPT branch.
3. Some note when making disbursements of loans: 3.1. On the establishment of the cash Voucher:-branch set up available cash Coupons before making disbursements (attach Form). Elements on cash Vouchers are recorded, signed by the person who set up the vote and heads the unit. Control, Treasurer and employees sign immediately upon receipt of the money.
  -Slip the cash was established as 3 (2 contact listed coal paper), signed and stamped on all three related in that: 1 the paper statements link coal delivered to employees, 1 contact paper attached coal stats lists the aggregate cash voucher of sending business as a base for the projection, 1 contact Traffic Branch book sailings to check (do not save the same accounting daily).
-Specify the number of workers receiving money around the corner to the top right of the cash Voucher according to the list of enterprise workers suggested payments are approved by the branch leadership approval.
-Where workers have yet to receive money, the cash Voucher written are stored as valuable papers in the repository of the branch.
-Control on cash Voucher: depending on the volume of disbursed loan payments support workers to lose jobs, the Director of the Branch commissioned control cash Voucher guarantee cash Voucher was created correctly, timely.
-NHPT will send cash Voucher for the branch. The case used up cash sent NHPT Votes, branch can put in local form (note the serial cash Voucher must constantly).
3.2. The aggregate cash Voucher: the end of the work day done disbursed to pay the salaries of its employees, the Department pays up lists general cash Voucher signed confirmation of business representatives to participate. Lists the aggregate cash Coupons are saved the same accounting arising daily (attach Form) 3.3. About escrow receiving debt loans (attach Form): Branch business registration Guide serves to receive the debt before making disbursements to pay wages for workers and transfer the money to the social insurance under the proposal of business to be leaders of the branch.
Periodically, the branch reported to corporate payment disbursement schedule for workers, coordinate business proposal notice for workers to receive money under the rules.
3.4. Regarding created made to pay salaries for employees: the directors branch establishing salary payments made to employees. The number of members each a minimum of 4 people including 1 head, 1 voucher control, 1 control the money, 1 Treasurer.
4. store accounting Room records archive records of the following:-Save in the repository of the branch: account opening records, customer code, volume of votes (on the Ballot book cover cash put into the archives must complete the content: name of business loans, the amount of cash coupon in the book , the number of workers from ... to ...)
-Save the same accounting include the daily announcements for the borrower, loan contract, the paper suggested, approve disbursement of the leaders of the branch of the approved payment, credentials, lists the aggregate cash Vouchers; the remaining accounting vouchers save copy.
II. accounting guidelines: 1. use of account:-TK 275171-eligible Debt for loans to other government programs-TK 275271-debt notes for loans to other government programs-TK-275371 of debt under the loan standards other government programs-TK-275471 Debt loan doubt other government programs-TK 275571-debt likely to lose funds for the loan program of the Government of 519126-TK-transfer payments loans under special programs of the Government between the headquarters and branches.
519426-TK-transfer payments loans under special programs of the Government between branches and transaction offices.
2. Accounting Guide certain mainly: 2.1. Cases of direct branch disbursements: 2.1.1. Accounting in the branch: a. receive loan capital accounting:-receipt of loan capital by the headquarters move, the base report of bank accounting, accounting: debt TK 111311-payment deposit in bronze Or SME Debt TK 131111-KKH deposits in the TCTD in water PH Have TK 519126 bronze-capital transfer payments for loans under the special program of primary between the Government and the HSC branch.
-The case compensated capital: Debt and order based Had ordered by Headquarters through electronic funds transfer program, internal accounting accounting: debt-payment transfer 519191 TK which Had internal TK 519126-transfer payments loans under special programs of the Government between the branch and the HSC.
At the same time accounting: debt TK quanCó TK 519191 venture-capital transfer payments b. internal disbursement accounting: the base amount received on escrow receipt of loan debt of business accounting, accounting: debt TK 275171-eligible Debt for loans to other government programs Have TK 459911-The account is pending payment (open the details for each loan business) when making disbursements the base newspaper, the Bank's Debt and the relevant vouchers, accounting: accounting 459911 – the wait for TK Debt payment (open the details for each business loans) Are TK 111311-payment deposit in bronze Or SBV Has TK 131111-KKH deposits in the domestic bronze TCTD VN Or TK at the cash-101111 c. classified accounting debt : Branch made the prescribed debt Group on classification NHPT's debt. Base certificate from the relevant accounting, accounting: debt TK 275-details TK TK Have fit 275-TK details fit d. Accounting currency debt loans (debt): To limit debt collection, case workers of the enterprise has yet to receive the salary (also balance on account pending payment) accounting, accounting: debt TK 459911-The account is pending payment (open the details for each business loans) Have qualified debt 275171 TK lending program by the Government when customers submit cash or upon receipt of the report of the Bank of the original debt repayment customers accounting, accounting: debt TK 111311-payment deposit in bronze Or SME Debt TK 131111-KKH deposits in the TCTD bronze domestic Debt Or cash-in 101111 TK units have TK 275-details TK accordingly. the original debt transfer thing about accounting headquarters: the Bank's Debt alarm base on the original debt or of surplus capital transferred to Headquarters accounting, accounting: debt TK 519126-transfer payments loans under special programs of the Government between the headquarters and branches.
There are TK 111311-payment deposit in bronze Or SBV Has TK 131111-KKH deposits in the TCTD in water in VIETNAM at the same time, the branch establishment "capital transfer notice" sent headquarters to track the money back.
e. cost accounting money transport vehicle rental, the rental cost of police protection and the cost of upgrading transportation and money in case of cash disbursements in the business (if any): based on evidence from spending money and the other related documents, accounting accounting: debt TK 813111-shipping , unloading the money (for the cost of hiring transport money) Owed TK 813311-protection money (cost of police protection and the cost of upgrading transportation and money) Are TK 111311-payment deposit in bronze Or SBV Has TK 131111-KKH deposits in the domestic bronze TCTD VN Or TK at the cash-101111 2.1.2. At the Accounting Office: a. capital transfer accounting for loans: report paper base of the Bank about lending capital transfers for branch accounting, accounting:

TK 519126 debt-capital transfer payments loans under special programs of other Government between HSC and branch.
There are TK 111311-payment deposit in bronze Or SBV Has TK 131111-KKH deposits in the domestic bronze TCTD VN-the case compensated capital: accounting established Debt transfers and Command transferred There through electronic funds transfer program to send internal branch accounting, accounting: debt TK 519126-transfer payments loans under special programs of other Government between HSC and branch.
There are TK payment transfer-519191 internal capital at the same time accounting: debt-payment transfer 519191 TK which TK related Debt internal b. debt collection accounting branch root transfer charged: report of Bank's base on the original debt or balance transfers on branch capital accounting, accounting : TK 111311 Debt-payment deposit in bronze Or SME Debt TK 131111-KKH deposits in the TCTD in water PH Have TK 519126 bronze-transfer payments loans under special programs of other Government between the headquarters and branches.
2.2. in case of live trading Room disbursements: 2.2.1. In-room accounting transactions: a. accounting for loan funds received by the headquarters moved:-receipt of loan capital by the headquarters move, the base report of bank accounting, accounting: debt TK 111311-payment deposit in bronze Or SME Debt TK 131111-KKH deposits in the TCTD in water PH Have TK 519426 bronze-capital transfer payments under loans other special difference between government branches and transaction offices.
At the same time set the transactional message Paper submit branch.
 Disbursement accounting, debt collection, the cost of money transfers, hire ...: do the same as in section 2.1.1.
b. transfer accounting currency of the original debt: Debt quote base of banking on the original debt or of excess capital offices moved to Headquarters accounting, accounting: debt TK 519426-transfer payments loans under special programs of other Government between branches and transaction offices.
There are TK 111311-payment deposit in bronze Or SBV Has TK 131111-KKH deposits in the domestic VIETNAM bronze TCTD simultaneously set up transactional message Paper submit branch.
2.2.2. in the accounting branch: a. receive accounting of resources: transactional message paper base of the trading Room of headquarters of capital accounting, accounting: debt TK 519426-transfer payments loans under special programs of other Government between branches and transaction offices.
There are TK 519126-transfer payments loans under special programs of other Government between HSC and branch.
b. transfer accounting currency of the original debt of Headquarters: transactional message paper base of the trading Rooms of the original debt or of excess capital offices moved to Headquarters accounting, accounting: debt TK 519126-transfer payments loans under special programs of other Government between HSC and branch.
There are TK 519426-transfer payments loans under special programs of other Government between branches and transaction offices.
2.2.3. at the Accounting Office: at the Headquarters accounting similar to the instructions in section 2.1.2 3. Reporting: monthly, quarterly, year, prepare and submit reports for loan payment situation report lending under decision 30/2009/QD-TTg dated according to the form attached.
4. Implementation: The text of this effect from the date of signing. In the process if there are obstacles to timely reflect the branch of Headquarters (Finance Committee) to study the instructions./.