Decision 951/2002/qđ-Nhnn: Amending And Supplementing The Number Of Accounts In The System Of Accounting Accounts Bank Attached To Decision 493/1998/qd-Nhnn2 On 17/12/1998 Of Deprivation ...

Original Language Title: Quyết định 961/2002/QĐ-NHNN: Về việc sửa đổi và bổ sung một số tài khoản trong Hệ thống tài khoản kế toán Ngân hàng Nhà nước ban hành kèm theo Quyết định 425/1998/QĐ-NHNN2 ngày 17/12/1998 của Thốn...

Read the untranslated law here: https://www.global-regulation.com/law/vietnam/6631150/quyt-nh-961-2002-q-nhnn%253a-v-vic-sa-i-v-b-sung-mt-s-ti-khon-trong-h-thng-ti-khon-k-ton-ngn-hng-nh-nc-ban-hnh-km-theo-quyt-nh-425-1998-q-nhnn2-ngy-17-1.html

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The DECISION of the GOVERNOR of the STATE BANK Of the amendments and supplements of some account in the system of accounts accounting Bank attached to decision 493/1998/QD-NHNN2 on 17/12/1998 of the Governor of the State Bank _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the GOVERNOR of the STATE BANK pursuant to the law the State Bank of Vietnam no. 01/1997/QH10 ngày12/12/1997;

Pursuant to Decree No. 15/CP on 02/3/1993 of the Government about the tasks, powers and responsibilities of the State management, ministerial bodies;

At the suggestion of Director of Accounting-Finance Bank, DECIDES: 1. Date modified and some additional accounts in your system khoảnkế payment Bank attached to decision No. 425/1998/QD-NHNN2ngày 17-12-1998 of the Governor of the State Bank as follows: 1-481 account modifications as follows: foreign exchange reserve fund 481 4811 4812 Forex reserves Fund and foreign exchange payment in foreign exchange reserve fund this account to accounting follow the following rules: a-monthly (on the last day of the month), determine the number of disparities increase and decrease in Forex giátrị Forex Reserve Fund on the basis of comparison between the tàikhoản balance 4811 "Forex reserve fund" (after the revaluation of foreign exchange tệtheo exchange rate by the State Bank of Vietnam announced on the last day, hoặcđánh the price of gold again by announcing price reviews back the State Bank of Vietnam by decision).

b-If the difference in the accounting adjustments balance TK 4812 for balance by TK4811 (rules out Vietnam Dong), this difference moved into Debt or party TK631 party "currency exchange rate disparity" (recorded with regard to TK 4812) c-The chuyểnngoại Forex Forex reserve fund from the Fund to stabilize the exchange rate and the price of gold; or tạmứng and use Forex Forex reserve funds are based on a chínhQuyết of the Prime Minister and the Governor of the State Bank. Service Kếtoán-state banking and finance is responsible for saving the original Prime địnhcủa Decision.

Nộidung this accounts accounting as follows: 4811 account "foreign exchange reserve fund" just opened at the State Ngânhàng to the Forex value accounting in foreign exchange reserve fund.

Side note:-foreign exchange value enter the foreign exchange reserve fund: + Fund stabilization rates From and the gold price moved on.

+ Buy Forex.

+ Recover the advance to the State budget.

Side note: Debt-foreign exchange value from the foreign exchange reserve fund: + to stabilize the exchange rate and the price of gold.

+ Foreign Exchange Sales;

+ Advance to the State budget.

Balance:-reflect the foreign exchange value in the foreign exchange reserve fund, State Bank of đangquản.

Detailed accounting:-open the 3 accounts: + 4811.1-+ 4811.2-currency-gold + 4811.3-The valuable papers and payment instrument account currency 4812 bằngngoại "purchases and payments in foreign exchange reserve fund ngoạihối" only open at the Service of the financial-accounting refers to accounting the khoảnmua sale and payment of foreign exchange in the foreign exchange reserve fund.

Side note: Debt-amount Vietnam has spent to buy Forex (real rates charged by tếđối with foreign currencies or actual price for gold, the valuable papers and the cụthanh payment in foreign currency when buying into).

Payment amount-Vietnam (increase) corresponding to the value of foreign hốiđược things move from Stabilization Fund rates and gold price to be refunded or tạmứng (calculated according to the actual exchange rate for foreign currencies or actual price for vớivàng, the valuable papers and payment instruments in foreign currency when chuyểnhoặc recovery of advance).

-The transfer of increased spreads in the foreign exchange value in the foreign exchange reserve fund when: + foreign currency revaluation according to the exchange rate by the State Bank of Vietnam announced last month the Urals ... (631-account with respect to the difference in exchange rates).

+ Revaluation of gold according to the rates announced by the Bank review the free State Namquyết.

The party Has scored:-number of Vietnam Dong currency was due to the foreign exchange sales (calculated according to the rates of Exchange with tếđối real or actual price for gold, the valuable papers and the cụthanh payment in foreign currency when selling out).

Beats paying the same amount-Vietnam (reduced) corresponds to the value move on to Stabilization Fund foreign exchange rates and gold prices or advance, use under decision củaThủ General Government (calculated according to the actual exchange rate for foreign currencies or thựctế price for gold, the valuable papers and payment instruments in foreign currency khiđiều transfer or when the advance).

-The transfer of foreign exchange values decreased disparity in the foreign exchange reserve fund when: + foreign currency revaluation according to the exchange rate by the State Bank of Vietnam announced last month the Urals ... (631-account with respect to the difference in exchange rates).

+ Revaluation of gold according to the reviews by the State Bank of Vietnam.

Outstanding balance:-reflect the same amount costs Vietnam bought Quỹdự in Forex reserves Foreign Exchange (reciprocal with account balances 4811 "Forex Reserve Fund).

Detailed accounting:-open the 3 accounts: + 4812.1-+ 4812.2-currency-gold + 4812.3-The valuable papers and currency bằngngoại payments tool 2-modify your account as follows: 483 483.                     Quỹbình fine gold price rates and 484.                     4831Quỹ stabilize the exchange rate and the price of gold purchase and 4832 Forex payment in gold vàgiá rate stabilization Fund account this account must follow the following rules: a-end of the accounting period, determine the number of Forex sales disparity between selling out (bằngtổng amount in Vietnam are obtained due to the sale of foreign exchange in the States tínhtheo, rates or prices sold) and sales of foreign exchange to buy on tươngứng (in the exchange rate or the purchase price on average in the period multiplied by the number of foreign hốiđã sold in the States) to this difference in accounting to account Revenues nhậphay cost about Forex trading.

b-after doing step 1 above, proceed to determine the number of increased disparity, tănggiảm foreign exchange value in the rate stabilization Fund and the gold price on the basis of comparison between the residual sánhsố 4831 account "Stabilization Fund rates and the price of gold" (saukhi has revaluation exchange rate by the State Bank of Vietnam on bốvào the end of the month or revaluation of gold by price guest announcements review the State decision to Vietnam doNgân) with your account balance and payment Muabán 4832 "in Stabilization Fund foreign exchange rates and gold prices" to tìmra of chệnh, the deviation accounting adjustments balance TK 4832 for balance by TK4831 (rules out Vietnam Dong), this difference moved into Debt hoặcbên TK party 631 "currency exchange rate disparity" (recorded with regard to TK 4832).

Nộidung this accounts accounting as follows: 4831 account "Stabilization Fund rates and the price of gold" just opened at the Exchange to state accounting Ngânhàng value in foreign exchange stabilization Fund gold vàgiá rates.

Side note:-foreign exchange values entered into the Stabilization Fund rates and gold price: + From the foreign exchange reserve fund switching.

+ Buy Forex Debt Party record:-foreign exchange values from rates and price stabilization Fund Gold: + transfer to the foreign exchange reserve fund.

+ Sale of foreign exchange.

Balance:-reflect the value in Exchange Rate Stabilization Fund and the gold price, the hàngNhà countries.

Detailed accounting:-Opening 2 accounts in detail.

+ 4831.1-+ 4831.2-currency-gold + 4831.3-The valuable papers and payment instrument account currency bằngngoại 4832 "sale and payment of foreign exchange stabilization fund for the national giávà in the price of gold" just opened at SBV refers to the sale of khoảnmua accounting and payment in foreign exchange rate stabilization Fund and the gold price.


Side note: Debt-amount Vietnam has spent to buy Forex (calculated according to the actual tỷgiá for Exchange or the actual price for gold, the papers have giávà payment instruments in foreign currency when buying into).

Payment amount-Vietnam (increase) corresponding to the value of foreign hốiđược things move from the foreign exchange reserve Fund (calculated according to the actual rate of Exchange or đốivới the actual price for gold, the valuable papers and beats paying tools in foreign currency when converted).

-The transfer of increased disparity in value in foreign exchange stabilization Fund rates and giávàng when: + review of exchange rate by the State Bank of Vietnam announced last month the Urals ... (631-account with respect to the difference in exchange rates).

+ Revaluation of gold according to the rates revaluation announcement by the State Bank of Vietnam.

The party Has scored:-number of Vietnam Dong currency was due to the foreign exchange sales (calculated according to the rates of Exchange with tếđối real or actual price for gold, the valuable papers and the cụthanh payment in foreign currency when selling out).

Beats paying the same amount-Vietnam (reduced) corresponds to the value move on Forex Forex Reserve Fund (calculated according to the actual exchange rate for foreign currencies real hoặcgiá for gold, the valuable papers and payment tools by ngoạitệ when moving).

-The transfer of foreign exchange values decreased disparity in the rate stabilization Fund and giávàng when: + review of exchange rate by the State Bank of Vietnam announced last month the Urals ... (631-account with respect to the difference in exchange rates).

+ Revaluation of gold according to the reviews by the State Bank of Vietnam announced.

Outstanding balance:-reflect the same amount of Vietnam are spent in foreign exchange stabilization Fund bought tỷgiá and the gold price (for the account balance 4831).

Detailed accounting:-Opening 2 accounts in detail.

+ 4832.1-+ 4832.2-currency-gold + 4832.3-The valuable papers and payment instruments in foreign currency 3-9089 account modifications as follows: 9089 Money fake money, fake money, facilities vandalized pending accounting Nộidung this account is as follows: 9089 account "money, money, money facilities vandalized pending" refers to the kind of fake facilities accounting , counterfeit money, money destruction in our collection.

Recording Entry side:-the amount of fake money, fake money, facilities vandalized warehousing.

The export side of the record:-the amount of fake money, tiềngiả, facilities vandalized output.

The rest:-reflect the amount nghigiả, counterfeit money, money destruction are still preserved in the repository.

Detailed accounting:-open account details under each type of fake money, facilities, money money lost hoạivà as the repository Manager.

4-additions to the system accounting accounts bank account after cáctài: a-467-account funding this Tàikhoản career (only open in the unit is level and use funding career) to reflect the dùngđể of his career, formed the source of nướccấp Home budget and other sources, and the use of funding specify purposes career.

The party Has scored:-number of funding granted.

Side note: Debt-funding draws to use.

Balance:-reflect the expenditure of the State Bank's career was not sửdụng.

Detailed accounting:-open the account details for each purpose specified.

b-973-accounts using foreign exchange reserve by order of the Government of this Tàikhoản just opened at central State Bank (financial accounting) is used to reflect the value in Forex Forex reserve used by lệnhcủa Government.

Tàikhoản level III accounts 973:9731Bằng gold 9732Bằng Exchange Party Enter record:-foreign exchange values were used on the orders of the Government.

Record Appearances: party-revoking foreign exchange reserves foreign exchange values were part dụngtheo orders of the Government.

The rest:-reflect the value in Forex Forex reserves were dụngtheo the order of the Government, has not yet recovered.

Detailed accounting:-open a detailed account.

c-98-accounts receivable debts Tàikhoản has a level II: accounts 981Các customer 982Các debt debt internally + 981 account "The debt" customer dùngđể customer accounts reflect the debt that the State Bank must collect hìnhthanh and payment of this debt , such as: to collect money based rental, thuphí guarantee for customers (case of currency follows) ... + 982 account "The debt" user photo đểphản State Bank debts are collected internally but to thờihạn that have yet to be obtained, and the payment of this debt vídụ: about debt, housing rental money for the State Bank officers under contract ...-textures of 981 and 982 account as follows: the party entered the record:-State Bank debt will have to fall.

Record Appearances: party-State Bank debt has been obtained.

The rest:-reflect the State Bank debt have to collect.

Detailed accounting:-open account details under each unit, personal debt.

d-996-account Limited funding levels by State budget level, sửdụng according to the purpose specified Tàikhoản (only open in the unit is the State budget funding) dùngđể reflect the number of funding and limit the use of funding budget nướcbằng limits (such as: funding training , capital grants for building projects ...).

Enter party record:-funding limit Numbers are distributed, are reported.

Export record: party-funding realities limit Number received, withdrew.

The rest:-reflect the limited number of remaining funding levels have yet to receive, not to withdraw.

Detailed accounting:-open the account details for each purpose specified.

Cuốinăm, the number of remaining funding limit will be cancelled.

Article 2. This decision has the effect after 15 days from the date of signing.

Article 3. Office Manager, Director of financial-accounting, đơnvị heads in State Bank, Director of the State Bank branch, centrally thànhphố responsible for the implementation of this decision.

 
 

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