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Decision 1145/2002/qđ-Nhnn: Issuance Of Financial Reporting Regime For Credit Institutions.

Original Language Title: Quyết định 1145/2002/QĐ-NHNN: Về việc ban hành Chế độ báo cáo tài chính đối với các Tổ chức tín dụng.

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The decision on issuing the financial reporting regime for credit institutions _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the GOVERNOR of the STATE BANK pursuant to the law the State Bank of Vietnam no. 01/1997/QH10; The credit institutions law No. 02/1997/QH10 on 12/12/1997;
Pursuant to Decree No. 15/CP dated 2/3/1993 of the Government regulating the duties, powers and responsibilities of the State management, ministerial bodies;
According to the proposal of the Director General, finance & accounting, Decisions 1. Attached to this decision the financial reporting regime for credit institutions.
Article 2. This decision has effect from the date of December 25, 2002; The regulations on the accounting report of the credit organization in information mode, the report issued under the decision No. 516/2000/QD-NHNN1 on 18/12/2000 State Bank Governor's most effective.
Article 3. Office Manager, Director of financial-accounting, Director of information technology, banking, the heads of the relevant units in the State Bank, Director of the State Bank branch, central cities, Chairman of the Board and ceo (Director) credit institutions responsible for the implementation of this decision.
 
FINANCIAL REPORTING REGIME for CREDIT INSTITUTIONS (attached to decision No 1145/2002/QĐ-NHNN dated Jan. 18, 2002 of the Governor of the State Bank) section one: GENERAL PROVISIONS article 1. The scope and subjects of application 1. Financial statements of credit institutions (hereinafter referred to as the financial report) is the General Accounting report was established by the accounting mode and standards applicable to credit institutions.
Business reports, statistics reports and other report server for administrator and run the activities of credit institutions (including management accounting reports) are not in scope of this mode.
2. financial report mode is applicable to credit institutions established and functioning according to the law on credit institutions.
Article 2. Base and financial reporting principles 1. The financial report was established on the basis of data in and out of the accounts accounting balance sheets according to the nature and content of the accounts that are defined in the system of accounts accounting credit institutions.
2. Financial statements should reflect timely, complete, accurate, honest and objective data and the situation regarding the activities of credit institutions. For some form of financial report with presentation to explain clearly and fully the problem need captions.
3. the Director-General (Executive Director) credit institutions are responsible for the accuracy, completeness and integrity of the content of financial statements of the unit.
Article 3. Forms of financial statements the financial statements are expressed in the form of writing and the file data on the bearing (tape, disk, ...) or transmitted over a computer network. Financial statements in writing and file data on the bearing or transmitted over the network to the computer must match correctly with each other.
Article 4. Send and publish financial statements 1-credit institutions have to submit financial statements to the State Bank in accordance with the procedures and time limits specified in articles 7, 8 in this mode.
2-credit institutions have the responsibility to submit financial statements to the State authorities concerned according to the current rules of the State.
3-the disclosure or provided data from the financial reports made under current rules.
Article 5. Archive of documents about the financial report financial report writing must be preserved, stored under the current rules on the accounting document archive.
Part two: article 6 SPECIFIC REGULATIONS. The content of the financial reporting system 1-financial reporting system may include the following forms: form name symbol TT periodically set 1 F 01/TCTD accounting accounts balance, year 2, F 2, TCTD accounting balance sheets Quarterly, year 3 F 3/TCTD report Quarterly business results year 4, F 04/TCTD cash flow report In 5 F, TCTD presentation quarterly financial report, year 2-for the Central Credit Fund established accounting accounts balance sheet (month, year), balance sheet accounting year, results reported profit distribution and presentation of financial statements (also the people's credit funds basis then only balance sheet accounts design accounting and reporting results profit distribution) 3-content and the method of calculating the indicators on each financial report are specified in the form attached to this mode.
Article 7. The time limit set and submit financial statements of credit institutions to comply with the time limit set and submit financial reports to the State Bank is regulated as follows: 1-month financial statements: – for people's Credit Fund Facility, branch QTD TW and the Central Credit Fund : financial reporting period, at the latest on 5 is next month.
-For other credit institutions: the time limit for submitting the financial report, the latest is October next.
2-quarterly financial report:-for the institutions: the time limit for submitting quarterly financial report at the latest on October 20, the head of the next quarter.
3-year financial statements: – for people's Credit Fund Facility, branch QTD TW and the Central Credit Fund: financial report deadline of 31 years, 3 years later.
-For other credit institutions: the time limit for submitting the financial report at the latest on 20/year 1 next year.
If the last day of the time limit for submitting the financial report is the Tet holidays, holidays or weekends, the date of the financial statements is the next working day following holidays, new year holidays or weekends.
Article 8. Financial reporting process 1. The process for submitting financial reports to the State Bank: a-In the province, the central cities:-the exchange of credit institutions, branches of credit institutions (including branches of foreign bank branch there has been converted into a foreign bank branch) financial report writing at the same time transmitted over computer networks (or sending in diskettes) for the State Bank branch, city in Central (Headquarters) according to the time specified for each financial statement.
-The credit institutions of the State and the people, cooperative credit institutions (not the people's credit funds), credit institutions, branches of foreign banks, non-bank credit organization 100% foreign-owned operations in Vietnam, system-wide data and submit financial statements in writing simultaneously transmitted over computer networks for the State Bank branch, central cities (main headquarters) from time to time prescribe.
-For the credit institution to cooperate as people's credit Funds: the people's credit funds + base, branch financial report TW QTD in writing and transmitted via computer networks or by floppy disk (if available) for the State Bank branch, central cities (management of the credit institution or the General and the management credit organization), the headquarters.
+ People's Credit Fund case basis financial report writing, General and management of credit institutions (or financial management of credit institutions) are responsible for entering these reports into the computer, then send this report to the "file" (the nest , Department of Informatics) to transfer of credit organizations in partnership through the Department of information technology.
b-In Central

-Periodically and the prescribed time limit, the credit organization data state of the whole system of sending State Bank (Bank inspectors) financial statements in writing, and transmitted over a computer network (or sending in diskettes) for bank information technology Bureau.
The banking inspection copies of financial reports in writing received by credit institutions of State and send a copy to the Service of accounting-finance.
-Periodically and the prescribed time limit, the Central People's Credit Fund data of the headquarters and branches of the Central Credit Fund and submit the financial report by writing to the State Bank (Service cooperative credit institutions), and transmitted over a computer network (or sending in diskettes) for bank information technology Bureau.
2-the financial reporting process, internal credit institutions due to the Director-General (Executive Director) credit institution regulations and instructions.
Article 9. The responsibility of credit institutions credit institutions, including the Exchange, branches, representative offices and subsidiaries apply accounting account system of the credit institution, have the responsibility: 1-create and send full, timely financial reports under the provisions of this regime.
2-for financial statements in the form of writing to get enough signatures, the seals of the unit in accordance with the regulations.
3-for financial statements in the form of files (file) data on the bearing or transmitted over a computer network must be encrypted, confidential and processed (send) go in the correct regulation of the State Bank of communication, information, report via network or disk, tape from.
4-When receiving the investigation report erroneous financial statements of the unit, must scrutinize, check again and if there are errors then have to adjust back by cancellation of erroneous reports and reporting right to send back to the receiving unit reports, attached the investigation had answered "adjusted errors"; The unit detect cases reported erroneous financial adjustment must be active as instructed above.
Article 10. The responsibilities of the units belonging to State Bank 1-State Bank branch in the province, the central cities: a-is the clue of receiving the financial statements in writing and by file over the network communication of credit institutions; Control the accuracy of the number of financial reports, particularly for balance sheet accounting accounts have to balance against the beginning of the reporting period with the final balance to ensure the correct match.
b-after receiving, checking and collation of financial reports according to the regulations, if no errors are handled direct tv right for bank information technology Bureau. If the erroneous detection is required the unit test report, adjusted and passed down to the next transfer processing rules.
c-data mining and the situation on the financial reports for the implementation of the duties and powers prescribed by the Governor; Manage and archive financial reports in writing.
2-Department of information technology: a bank-is the clue, the organization receives financial reports by credit institutions, branches of the State Bank of the city, directly transmitted via computer networks (or send by floppy disk); Data storage organizations financial reporting of safety and security.
b-check the accuracy in terms of learning on financial statements; General indicators on financial statements according to the demands of exploitation and use of the Service, Bureau, the relevant function units in the State Bank.
c-guide credit institutions, branches of the State Bank, the central cities and the Service Bureau, functional unit belonging to State Bank made the transfer, receive and exploit financial reporting data on computer networks.
d-ensures information transmission smoothly, timely, accurate, secure and confidential.
3-financial-accounting Service is responsible for guiding the implementation of this regime.
4-based functions and duties by the Governor of the State Bank regulations, the Service, the Bureau and the relevant units in the State Bank registered with the Department of information technology is harnessed to bank financial statements on the network according to specific needs and be responsible for managing , used in internal units.
Part three: the TERMS of the IMPLEMENTATION of article 11. The amendments and supplements to this mode by the Governor of the State Bank.