The DECISION of the GOVERNOR of the STATE BANK issuance in settlement mode of State Bank GOVERNOR STATE BANK pursuant to the law the State Bank of Vietnam no. 01/1997/QH10 on 12/12/1997 and the law on amendments and supplements to some articles of the law on the State Bank of Vietnam number 10/2003/QH11 on 17/6/2003;
Pursuant to the law No. 11/2003 accounting/QH11 on 17 June 2003;
Pursuant to Decree No. 52/2003/ND-CP dated 19/5/2003 of government functions, tasks, powers and structure of the State Bank of Vietnam;
According to the proposal of the Director General, finance & accounting, decision: article 1. Attached to this decision "in settlement mode of State Bank".
Article 2. This decision has the effect after 15 days from the date The quote and replace decision 300/QD-NH2 on 29/11/1994 of the Governor of the State Bank on annual settlement regime of the State Bank.
Article 3. Office Manager, Director of financial-accounting, heads of units of the State Bank, Director of the State Bank branch in the central cities, is responsible for the implementation of this decision.
 
The MODE of SETTLEMENT the STATE BANK (attached to decision No 1718/2005/QĐ-NHNN dated Jan. 28, 2005 by the Governor of the State Bank) chapter I GENERAL PROVISIONS article 1. The object and scope of application 1. This mode of regulation of content the work settlement of State Bank. The work in settlement are made once a year at the end on December 31 of the current fiscal year.
All services arising from January to end on December 31 of the current fiscal year must be accounting and settlement that year. The career service incurred after 31 December financial year accounting must be next.
2. Objects: State Bank (SBV) branch of the province, central cities; Transaction; Department of management; The Bureau released and Vault; Bureau released and Vault; The Department of information technology of the Bank; Bureau of information technology the Bank; Bank journal; Time bank statements; Project management of international credit; Credit information center; Secure Service Center Vault; Management of construction works; SBV representative office in Ho Chi Minh City; Accounting-financial services (hereinafter referred to as the accounting unit).
The General, founded the settlement reports and determine annual financial results of SBV by the SBV's financial-accounting done on basis of the data report of the SME accounting unit.
Article 2. Request of payment 1. To make the right content and time of settlement prescribed in this mode. The report is based on data after the key accounting and to reflect fully, truthfully and accurately the situation of financial activities in the year of the unit.
2. accounting data on accounts in the table and out of the accounts accounting balance sheet must show the right content, to the nature of the account.
3. settlement figures to ensure conformity between the detailed accounting and general accounting.
4. implementation process set up, control, and time to send the report types according to the current rules.
Chapter II CONTENT of the WORK SETTLEMENT of article 3. The work of accounting 1. On the basis of the regulation on the content, the account properties and the regulation on specific business accounting, accounting review accounting business in the year to detect the false accounting, mistaken or wrong use the account, the account is not in the right mode , open an account not correct according to the rules; review the implementation of the recommendations (if any) of the State Audit, the internal audit, inspection and investigation messages or reviews of financial-accounting Services accounting data adjusted to match properly and accurately before locking the accounting books.
2. Collation of data between accounts aggregate accounts details, ensure the detailed accounting data and General Accounting match figures on reported accounting month, quarter and year. If that disparity must clearly identify the cause and make the journal entry to adjust according to the prescribed regimes.
3. Check the data again, of the account table to ensure the profession reflects on the account is full, accurate.
4. the celebrated engineer, confirmed loan, deposit balances with credit institutions, the State Treasury. Timely adjustment of the difference (if any) to make sure to end on December 31, figures on the accounting books of the two sides match up properly with each other. Do send the paper reported the balance to the credit institution, the State Treasury confirmed. The paper reported the balance after confirmation of credit institutions, the State Treasury is saved in the settlement profile of accounting units.
5. Recheck, compare foreign currency deposit accounts of SBV in foreign countries, make statements from the term deposit balances and securities.
6. Check the handling of data transfer target balance financial expense accounts, electronic funds transfer, consumer transfer payments related to ensure Bank has done the right processes and the right match exact figures.
7. Check again the processing, sorting, sorting preserved organization certificate from the accounting profession was completed, fully secured, signature elements in the correct mode before putting into the archive.
Article 4. About cash accounting (including Reserve Fund) and other valuable papers such as money (promissory notes, bonds, bills).
1. Review the import export accounting between release and Reserve Fund Fund release services; money transfer thing accounting; accounting put money into circulation and withdrawal of money from circulation about; follow the money destroyed accounting regulations of SBV on accounting mode delivery, transfer, release, withdrawal and destruction of money.
2. the accounting unit to inspect, compare the number on the card with the repository window Fund, shared repository; data on the shared repository, shared funds with data on your account details and general account to make the base for the inventory of artifacts.
3. for cash and other valuable papers such as money had ordered to move away or turn to on days last year to organize transportation and timely carriage voucher to ensure the import export warehouse full of artifacts, match accounting and accounting must be in the current fiscal year in both units to move and transfer to the.
The accounts related to money are shipping and accounts receivable, pay related to money transfer thing is off the balance before the tags window.
Article 5. About the gold and foreign currency accounting 1. The accounting unit to scrutinize, check the import, export, accounting for gold prices and the exchange rate foreign currency accounting transactions to buy, sell, in accordance with the regulations, if the improper accounting discovered, to handle the account before Windows key.
2. Review and process variances for inventory and gold exchange the balance at the last moment on December 31 of every year: a) handle variances due to re-evaluate the gold price: end on December 31, the accounting unit must reassess the value of gold inventory in units according to the uniform price by the Central SBV announced. Of the difference between the amount on the accounting ledger are with the money to move back to immediately review the Central SBV (financial accounting) to accounting to account "Capital due to the revaluation of gold".
b) treats the difference due to the revaluation of Exchange:

Late on December 31, the SME accounting units have foreign exchange activity should conduct reviews back to foreign currency. The exchange rate used to re-evaluate the average transaction price rates on the interbank foreign exchange market in early trading hours on December 31 annually by the SBV announced. The number of variances due to the revaluation of foreign currency (if any) must turn right on Central SBV (financial accounting) to accounting to account: "Capital due to the revaluation of foreign currency".
Article 6. About handling the advance, receivable, pay To prepare for the Windows key settlement in accounting units, must scrutinize, check the balances of the accounts receivable, advances, pay, to take positive measures to handle in accordance with financial regulation mode, to reduce the balance of the debt to the lowest level healthy work, financial status of the unit. In particular: 1. The advance: advance administration, salary advance, advance, fee to spend on professional activities to urge withdrawing before the tags window reporting.
2. With regard to the advance on long not yet recovered are now overdue, must have the required recovery measures before December 31 of the year.
3. Review and detailed statements, receivables are charged to ensure the collation match the balance on detailed accounting in accounting units.
4. Establishment of the Council dealt with the composition of the unit in accordance with the regulations to consider, handle the excess clause, lack of funds and assets arising during the year and the outstanding account. The handling of each case is specific to be done in the proper jurisdiction and current financial regime.
5. With regard to the terms of the outstanding debt, inability to recall if the browser handle, follow the instructions of the Central SBV. After processing, the unit must save the private records, preserved under the current mode to have the facility to continue to track and handle when needed, at the same time send report results were processed on the Central SBV (financial accounting).
Article 7. On the rise just 1. Check the inventory, all kinds of prints and prints often due to preservation unit for classification: a) press Types only are used, it should be preserved for continued use.
b) category only India has suspended from use, had advocated for destroyed or damaged, the Unit conducted inventory, collated with the accounting books, treats Council destroyed, do the procedure output material to have the accounting base on costs before the tags window. Report results culled sent financial-accounting Service Central SBV.
2. separate the key just Indo doesn't need to use, if not yet have advocated the destruction of accounting units must still continue to preserve the strict regulatory and reporting annually to the wait handle.
Article 8. The work payments and transfers 1. Review and update the correct name, bank code in accordance with the regulations and the SBV's announcement about the banking code system, credit institutions and the State Treasury has opened an account at the SBV to direct payment transactions, avoid errors, confusion when making electronic transfers Inter-Bank funds transfer,.
2. All Orders for payment-transfer of payment systems (including clearing, clearing, electronic funds transfer, electronic interbank e-payment, ...) must be disposed off in accounting and payment on December 31 of the year. The accounting unit is done right and tight delivery deadlines and vouchers; time transfer payment order through the network; time control, data collation and time tags window.
3. During the time of settlement, the accounting unit must regularly backup the data, check the equipment and network to ensure the handle smoothly. To arrange online staff regularly, continuously to get processed and collated with electronic money transfer Service accounting-SME finance to ensure accuracy.
4. Prepare and submit payment and settlement reports: a) determine the time to stop the swap transaction vouchers to prepare reporting remittance payment settlement:-for payments between the unit and the beneficiary in the same province, the city, the time to stop the Exchange transaction certificate from the Director of the branch by the SBV the city decided, after having exchanged with the institutions providing payment services on the condition that does not affect the work payments and settlement years.
-For payments out of the province, if the city wants to extend the time to transaction agreement, consistent with the receiving bank. The time consistency must be agreed by central SBV (Service accounting-finance and Bank Informatics Technology Bureau) are allowed to perform. In 2 days the last of thỏng 12, time trading was allowed until 16 h 30, but must ensure the vouchers received before the time of 16 h 30 must be handled and moved most of the day and does not affect the time settlement.
-The end of the collation and validation of data transfers go, transfer the money to the day with financial-accounting Services is 22 hours on the last work of December of the year.
b) set up and send the report of payment:-payment-settlement report is considered true and accurate when: + clearing account (including electronic clearing) is off the balance.
+ Money transfer payment accounts, billing contact must match between the units Go-to the control center and collated.
+ The balance on the current account between the SME unit must match each other.
+ Reports to ensure exact statistics, match the account balance sheet accounting.
-Reports are transmitted over the network simultaneously send the originals of the Central SBV (financial accounting), according to the forms prescribed include: + electronic funds transfer report of December;
+ Monthly Union reports 12.
Article 9. Asset management 1. For existing property, before the Windows key settlement, accounting units are: a) check, revise the opening of detailed accounting, fixed asset card (LOAN), as assets, ensure the correct implementation of the regime. All the assets under management unit must be on the accounting ledger and shown on the balance sheet accounts of the accounting unit.
b) collate the correct joint between the original LOAN, the LOAN notes aside depreciation on LOAN card with figures reflected on ledger (TK 301, 302, 305).
c) check the depreciation (the rate of increase in time, reduce the LOAN) and depreciation accounting in compliance with the current financial regime right, guaranteed to last years figures wear LOAN (the number of items on LOAN and card number reflects on TK 305-depreciation LOAN) matching time registration unit used and the rate of depreciation rules.
d) for the LOAN was put to use, but not yet approved as settlement buildings, architectural treasures..., the accounting entry accounting unit LOAN under temporary price and make depreciation according to the rate specified. Determining the temporary value to enter a LOAN according to the guidelines:-If the price estimate is lower than the actual cost of procurement, construction investment, then by price accounting estimates;
-If the price is higher than the estimated actual cost accounting, then according to actual costs.
DD) for labor and materials tools:-based on the standards for labor and materials tools, accounting test, review the management and accounting as prescribed. As for the labor tools and material reserves must have the approval of the head of the unit, avoid excessive reserves cause wasting.

-Implement inventory labor tools and similar materials inventory LOAN. When the liquidation of the labor and supplies tools to establish processing and Assembly done as LOAN liquidation case. The proceeds from liquidating labor tools and materials be accounted into revenues at the unit after deducting the cost of liquidation (if available). The proceeds of the tool hire labor are accounted into the currency. The cost of hiring labor stuff recorded on other expenses in the unit.
2. for the stores, liquidation, LOAN sale alienation: a) The accounting unit only made the purchase LOAN in range estimation are central SBV browser; liquidation sale concessions for the LOAN has been approved centralized SBV, and transfer of proceeds from the liquidation, sale concessions (after subtracting costs) in Central before SME tags window in settlement.
b) where accounting units not up stores in the year for these assets was browsing, it must be reported on the Central SBV and the approved estimates for the year. For the property cannot be sold, cannot be used, after being approved by the SBV, the central unit shall establish the Council destroyed. On the basis of the minutes of the Board's handling of destruction, from accounting accounting accounting books and send the minutes of the Central SBV (financial accounting) to report.
3. About maintenance and repair of the property: a) The accounting unit should urgently complete the repairs and maintenance of the property (if any) in the year according to the approved plan and make browsing within the settlement hierarchy. For those works by central SME, browse, request settlement shortly after the completion of the work, the unit sends the entire profile of the Central SBV-settlement to check up, check your browser and notice of settlement accounting as prescribed.
b) where repairs were completed on the volume, but not sufficient condition, procedures for settlement and accounting on costs during the year, the unit must be sent to the Central SBV text to move the approved outlay to the following year.
c) where repairs, maintenance not done was according to the plan, units must report the SBV Governor about project progress, why not be performed and the petition to have the base handle.
Article 10. About the work of construction 1. Prepare the work settlement construction: a) the units must take measures to complete the plan which had been Governor of SBV delivered; review and collated according to established business processes and implementation of investment and construction projects; professional accounting basic construction (XDCB) according to the current mode. Edit, supplement the lack of procedures and the errors (if any).
b) for XDCB works unfinished: the investor must file reports the volume of completed after collecting each stage, avoid to application status which lasted. Each stage trials are set up, the volume of payments under the rules to reduce working capital advance.
c) for the work completed and put to use: full settlement must follow the mode of settlement of the State's capital. The owner based on the complete volume of the stage have to proceed up the entire settlement works according to the form guide and unify send Central SBV. The process verifies the complete investment capital must comply with current financial regime. After the settlement is approved to proceed with the payment of the debt and the payment of the account owner's Project Management Committee, and submit reports on the Central SBV (financial accounting) to the track. The management, using the cost of the investment in the project management units are in accordance with the current financial regime of the State.
d) pending the formal settlement works completed and put into use before the time of settlement, demanded the immediate implementation of the SME Unit accounting import LOAN and LOAN depreciation, calculated as specified in point d of paragraph 1 of article 9 of this decision.
2. The process of advance and advance payment of capital XDCB, must ensure: a) before advance capital for a mass finish, the investor must examine carefully the mass section completed as designed to be browsed and the unit price of material must be retrieved at the time of testing, ensure correct test values with the actual values have to pay for the construction unit.
b) the advance of capital and the payment of other expenses section of the work is only done after signing the contract and according to the rate specified by the State.
3. for works that are in the stage of assessment of investment capital to build, if there is a difference between the independent auditors and internal audit (due to Service Of audit control), the investor must urgently work with stakeholders to examine, review and redefine the settlement data ensures accuracy, valid, legitimate as the basis of the SBV Governor approval under the rules.
4. The types of report are created and sent to the Central SBV include: a) settlement record complete works according to the prescribed regimes;
b) report and detailed accounts with balance sheet accounting account, which stated capital (including interest on deposits) and the use of capital.
Article 11. About the earnings of 1. The accounting unit must check, review the mechanism of income to detect missing revenues (wrong interest rate, currency exchange rate applied is not true), yet the currency or currency but also accounting on the pending account to rethink, correct implementation, collect enough , collecting timely and correct accounting account properties according to current financial regime of the State and of the industry. Prohibits the revenues to beyond the books.
2. Review the revenue reductions to adjust for proper accounting under current rules.
3. With respect to the proceeds of payment services, following the decision of the Governor of SBV and the text of the current guidelines of the SBV.
Article 12. About the expenses 1. The accounting unit to scrutinize, check back to ensure expenditures expenses during the year have enough valid evidence of lawful, and adhere to current financial regime of the State and of the industry. The detection and false expenses payment modes out of the costs during the year.
2. Check the cost classification, accounting on accounting accounts, ensuring proper accounting account properties.
3. Content Management each item cost is done according to current financial regime for the NHNN and annual settlement instructions, ensure proper expenditures under approved estimation.
Article 13. About asset inventory 1. Before locking the accounting books, accounting to inventory Council property for the entire current assets inventories are reconciled properly between the joints, value object with the data on the accounting books, created a property inventory and save this record into the record settlement preserved in units. Case of disparity (admit, missing), the unit must clearly identify the cause to take measures to handle under current rules. At the same time based on the existing property inventory practice has to adjust back to accounting before the Windows key and set report.
2. Scope of the inventory of assets include:-reserve fund release: 1012, 1011, 1013 TK:-Business Fund released: 1021, 1022, 1023 TK:-cash in extra units in: TK 103-Money not yet published circulation: TK: 9011, 9012-Money announced in circulation: TK: 9021, 9022-Money money money, souvenirs, samples of suspected counterfeits , counterfeit money, money destruction pending: TK: 9081, 9082, 9089-gold, precious metals, precious stones: TK: 1311, 1381, 1382, 1389, 991

-Foreign currency and foreign currency value vouchers: TK: 1211, 1212, 1221, 1222 for TK and TK 1212 1222: so no artifacts in the unit (sending thanks to consume) when conducting the inventory, if the account has a balance then the units must establish verification.
-Fixed assets: TK 301-labor tools are used: TK 311-materials, materials for construction: TK: 313, 3222-other properties hold: TK: 992-outsource asset: TK: 993-other amounts receivable (the minor account cheques paid circulation value): TK-3629 over-payment fake facilities , ragged, torn, damaged, vandalized pending: TK 914-cheque payment model: TK 918-Credit Bank State: TK: 921, 922-Government securities: 951, 952, TK: 953, 955-other valuable vouchers are preserved: TK-999 for Indies: perform inventory and classification according to the provisions of article 7 of this decision.
3. After completion of the work of inventory, accounting units must prepare and submit report SME to inventory the property type of the Central SBV.
Article 14. The detailed statements of account balance to end on December 31 End on December 31, the accounting unit made statements detailing the following account balances: 1. joint account to: TK 5212, 5222 2. Money transfer to the account: TK 5112, 5122 5123, 5113, 5133, 5132,, 5142, 5143 3. The accounts payable account: TK 46 4. Accounts receivable: TK, TK 32 36 5. The statement of account: TK TK TK, 211, 953, TK 999 6. The residual amount of statements on the record lending and investment of the loan and investment accounts, in particular as follows: TK 202, 203, 241, 242, 243, 244, 245, 246, 261, 271, 291, 292, 293, 294, 295, 296, 298, 299.
Detailed balance statements must match the total balance of the account on the accounting confirmation and the balance of the credit institution and the State Treasury. If there are variances, to identify causes and must adjust to the right before key accounting to create the report. The detailed statements of account balance is the basis for the accounting report and saved to the profile unit preserved at settlement and sent on to the Central SBV.
Article 15. Prepare and submit the report 1. The accounting unit is responsible for the full set of financial statements and the reports of other professional accounting according to current rules, ensure the relevant data on the reports are consistent and match each other. Report includes the following categories: a) financial reporting, including:-balance sheet accounting accounts year;
-Balance sheet accounting account about building accompanied by detailed accounts;
-Balance sheet accounting and account settlement in sales;
-Accounting balance sheet;
-Report-income plan costs;
-Presentation of financial statements.
b) End on December 31 of every year, after the key accounting, the accounting officer must complete the collation match the right balance on the table on match, General Ledger, account mix Table and set up the account balance, on the basis of which established the account balance sheet accounting year.
Based on the combined Board Member 12 months and combined table of settlement to establish the balance sheet accounting and account settlement in sales.
2. Establishment of other professional accounting report pursuant to the SBV: a) to report the situation changes in the funds and reserves for risks;
b) inventory report the type of property;
c) depreciation report LOAN;
d) report on the situation of the increase, rising LOAN;
DD) reported using only important publications;
e) reports the receivable statements, pay;
g) payment-settlement report;
h) report implementation of GIA CONSTRUCTION & capital;
I) reported implementing salary and salary allowance Fund.
3. submit report: before sending a report, which must review to ensure adequate and properly set the report types according to the model regulations. Particularly for the dependent unit, in addition to the reports are sent as a rule, have to submit inventory reports additional cash fund last year (TK 103) regarding the Service of accounting and finance.
Time to send the official settlement of the Central SBV (financial accounting) is the latest on January 10, of the following year.
Last year to have the exact figures and make sure specified period, request the unit after finishing accounting accounts balance sheet 11, sending right data (total of line) section A (the TK Panel Cabinet) and part B (the TK foreign table) on the Central SBV (financial accounting) by courier or FAX slow, especially on December 15 to check, General and engineer.
Article 16. Control and adjust the settlement data based on the report of the accounting unit sent on, accounting-finance Service must write to the window track and perform check the completeness and accuracy of the report in each accounting unit, according to the following : 1. check the full range of reports and reports to ensure the legal regulatory elements (the signature of the authorized person, the accounting unit).
2. check the accuracy of the figures, the case of detecting error or difference between the figures, tables, check to set messages investigation which clearly erroneous content and how to adjust the mail investigation, must be signed by the investigation, Chief Accountant. The accounting unit get mail investigation to review and adjust the right (if true) and resubmit the report has this page right about Central SBV (financial accounting).
3. Fixing accounting: a) after examination, against the letter of investigation of the Central SBV (financial accounting), if there are errors, the accounting unit to fix directly on the accounting books of the year were detected errors (on the computer, log cases by computers) and notes on the last line of the accounting year are erroneous.
b) ledger repair method: follow 1 of the 3 following methods:-improvements to main;
-Recording negative numbers;
-Additional Recording by setting the "additional documents".
The case of Ledger records by computer, when error correction is performed according to the method of recording negative numbers or additional records.
Article 17. Synthesis report on the basis of the report has been checked and adjusted after investigation, financial-accounting Service responsible for right synthesis report to ensure the prescribed time.
Chapter III SERVICE COSTS for the WORK SETTLEMENT of 18 Thing. The audience enjoyed fostering settlement 1. The accounting officer makes settlement data directly in units such as: Organization of accounting, controlling, accounting reports and settlement data of State Bank;
2. the officers of the unit to directly steer settlement and the staff directly made to inventory assets, inventory, check out the Fund and establish the inventory, to settlement statements.
Other objects (if any) work more hours during finalization then only paid overtime allowance according to the current mode.
Article 19. Genus overtime allowance and foster do settlement 1. Time is spent serving the settlement work are counted starting on December 24, the remainder of the year on January 10, the following year.
2. expenses settlement staff: a) the genus overtime allowance:-the number of hours actually worked during the settlement reflected on the Timekeeping at the unit.
-Overtime allowance spending be made according to the regulations of the State.
-The amount of money spent on overtime allowance was to fund the salary of accounting units.
b) genus of fostering made settlement costs:-fostering do specific settlement for each year by the SBV Governor rules, in accordance with the settlement requirements and the market situation. The Central SBV will announce to the SME Unit made uniformly throughout the system.

-The amount of money spent on fostering do settlement was in accounting at the unit (genus fostering settlement). Expenses of training do settlement from 24/12 to 31/12 be paid in accounting and settlement (current financial year). Fostering the settlement from January 1st onwards was accounted a year later.
Chapter IV the TERMS OF IMPLEMENTATION of article 20. Implementation 1. Director of accounting and finance is responsible for guiding implementation of the annual finance settlement in accordance with this regulation.
2. the Director General control is responsible for checking the implementation of the annual settlement mode for the accounting unit.
Article 21. Additional amendments the amendments and supplements to this mode by the Governor of the State Bank decisions./.