Decision 508/2000/qd-Nhnn: Issuance, Information Reporting Regime Applicable To The Units Of The State Bank And Credit Institutions

Original Language Title: Quyết định 516/2000/QĐ-NHNN: Về việc ban hành chế độ thông tin, báo cáo áp dụng đối với các đơn vị thuộc ngân hàng nhà nước và các tổ chức tín dụng

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The decision on issuing mode of information, the report apply to the units of the State Bank and the credit organizations _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the GOVERNOR of the STATE BANK pursuant to the law the State Bank of Vietnam no. 01/1997/QH10 and credit institutions Law No. 02/1997/QH10 on 12/12/1997;
Based accounting and Statistics Ordinance on 10/5/1988;
Pursuant to Decree No. 15/CP dated 03/03/1993 of the Government about the tasks, powers and responsibilities of the State management, ministerial bodies;
At the suggestion of the Director of the monetary policy decision: article 1. Attached to this decision, information reporting regime applicable to the units of the State Bank and credit institutions (hereinafter referred to as the information mode, report).
Article 2. This decision had effect since March 2001 and replace the following text: 1-decision No. 173/QĐ-NH1 on 19/8/1993 of the Governor of the State Bank of issuing information, report mode in accounting and banking statistics;
2-decision No. 404/1997/QD-NHNN1 on 6/12/1997 amending and supplementing some articles and some indicators of information, statistical and accounting reports Bank attached to decision No 163/QD-NH1 on 19/8/1993 of the Governor of the State Bank.
3-decision No. 318/1998/QD-NHNN1 on 24/9/1998 of the Governor of the State Bank issued regulating the establishment and the loan, the report charged the foreign debt.
4-decision No. 311/2000/QD-NHNN1 on 18/9/2000 about the addition, cancel some schedule report, the code of the target of the report of the accounting reports, information and banking statistics attached to decision No 163/QD-NH1 on 19/8/1993 of the Governor of the State Bank 5-Directive No. 09-CT, NH on 18/10/1995 the Bank Governor's Home on the making and filing reports of executive staff in the banking system.
Article 3. Office Manager, Director of monetary policy, Director of financial-accounting, heads of units of the relevant State Bank; General Manager (Director) credit institutions; The Director General Of the company gold and silver you Vietnam is responsible for the implementation of this decision.

 



KT, the GOVERNOR of the STATE BANK DEPUTY GOVERNOR (signed) Swan, information reporting REGIME applicable to the units of the State Bank and credit institutions (attached to decision No. 516 of 18 December 2000 of the Governor of the State Bank) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Section 1 GENERAL PROVISIONS Article 1 1. Information, the report defined in this mode in order to meet the implementation of State management functions and the function of the Central Bank of the State Bank.       
2. for information, the report is not in scope of this mode, the unit reported to follow the current rules of the Governor of the State Bank and the State administration authorities.
Article 2. The reporting unit 1. The units of the State Bank include Service, Bureau, Department in the organizational structure of the State Bank, the State Bank's branch in the province, central cities, representatives of State Bank in the country and abroad, the business units and enterprises subordinated to the State Bank.
2. credit institutions established and functioning according to the law on credit institutions (Head Office, branches of credit institutions).
3. Gold and silver Corporation Vietnam as reporting units as defined in this regulation.
Article 3. The Unit received reports, report management unit 1. The Unit received reports are specific rules in the categories the report attached to this mode.
2. the reporting management unit is the unit of building forms and reports General reports for the functions and tasks assigned.
Article 4. Information, the report defined in this mode consists of the following 3 categories 1. The statistical report.
2. accounting report.
3. periodic work report.
Article 5 in addition to the periodic report, in the case of the unusual happenings in business activities, the Governor of the State Bank request information, report, reporting units are responsible for full, timely response.
Article 6 1. The reporting unit was equipped with the system of data transmission, communication network with the right bank for the transfer of information, the report is timely, accurate and secure.
2. The reporting unit does not yet have data transfer system (or data transmission system that has the problem) then send a report in writing directly to the receiving unit reported.
3. reporting units only transmit, send reports to a single unit of the State Bank. This unit is responsible for transmission over computer networks or copy report sent the relevant unit in the State Bank to exploit, use.
Article 7 data, documents, information, reports in the category of State secrets should be managed, used and transmitting information in accordance with the provisions of the law on the protection of State secrets.
Article 8 1. Information, reporting to ensure honesty, objectivity, accuracy, completeness, timeliness. Unit heads report responsible for the content of information, the report of the unit.
2. Those who created, signed the report to be responsible before the law about the truthfulness, completeness and accuracy of the data reported in the scope of their functions.
Article 9. If the report on the last day of the time limit for submitting the report is the Tet holidays, holidays or weekends, then the date the report is the next working day following holidays, new year holidays or weekends.
Article 10. The responsibilities of the unit in the State Bank in the amendments and supplements to the regulations of the information mode, reporting To ensure focus, consistency, avoid duplication, as the units of the State Bank has asked to modify, supplement or issued only aim, forms, and reports of the information mode the report, related to the functions and tasks of the unit are consistent with the focal unit is monetary policy and the monetary policy by the Governor of the State Bank.
Article 11. The responsibility of the Department of information technology Is the Organization clue Bank, receiving the information, the report by the reporting unit transmitted over a computer network (or send by floppy disk); synthesis, processing and transmission of the units belonging to the State Bank as stipulated, namely 1. The Organization, receiving the information, reported by the reporting unit transmitted over a computer network (or send by floppy disk); check the accuracy of the number of statistical reports and accounting reports; General information, to report according to the prescribed regimes. Particularly for the balance sheet accounting accounts, to check the accuracy of arithmetic and collated the correct balance of joint properties of head States, report to the last balance States last month.
2. At the latest within 1 day after receiving, checking and collation of information, reports (except the information, the report received and transmitted in December) a. If the information, the report being transmitted to flaws in computer networks for units involved in State Bank of India, State Bank Governor according to specific rules in the form of reports and other Category report attached to this mode:-transmission of statistical reports for the relevant unit in the State Bank as defined in the statistical report form, Addendum No. 3a, 3b and catalog statistics report attached to this mode.
Tv report-accounting for Financial Accounting Services and related units in the State Bank as specified in annex No. 3 c, and 3d navigation report attached to this mode.

-Transmit periodic work report as specified in annex No. 3a and the regulations in part IV of this mode.
b. If the information, the report contains errors, to request that the unit test report and transmit the information, correct report for Department of information technology of the Bank for the transfer to the relevant units in the Bank according to the prescribed regimes.
3. The organization, receiving the norms on accounting accounts balance sheets (transmitted through the computer network) of the Bank's branch in the province, central cities, the credit organization. Transmit the norms on accounts balance sheet accounting of each branch of the State Bank, the central cities of the State Bank, (the whole system) and of the credit organization for the units involved in the mining State Bank, use. General Accounting accounts balance and the actual situation of enterprises in each type of credit institutions and of the whole system of the credit institution, for the transmission of monetary policy and the relevant units in the State Bank to exploit, use.
The unit involved in the State Bank to be tapped, using the balance sheet accounting account referred to in this paragraph as the unit is specifically stipulated in annex No. 3 c, 3d of this mode.
4. Connect and maintain communication network, set up and install computer software programs for the relevant unit in the State Bank and the State Bank branch in the city, centrally to these units perform, exploit information, direct reports on computer networks.
5. Install the software program, transmission and storage of information, reported to the Bank's representative office in Ho Chi Minh City, General information, the report of the State Bank's branch in the province, the central city in the South (from back in Da Nang) on computer networks.
6. Chaired and coordinated with monetary policy, financial-accounting Services, Office of research, drafting and the Governor of the State Bank issued the code of the target information, report to transmitted over computer networks, process information, reporting and Deployment Guide information mode the report, as required by the Governor of the State Bank. 
7. In collaboration with the Service of the banks, credit organizations, financial-accounting Services the Governor issued the uniform code units in State banks and credit institutions to implement this mode.
8. Guide the structural rules files (File) data, communication codes, manuals, communication through the computer network for the relevant unit in the State Bank, the State Bank branch in the city, centrally, ensuring the transmission of information, the report smoothly , timely, accurate, secure retention of information.
9. Upon receipt of the proposed investigation of the Unit received the report on the transmission of information, the report of the Unit report, the Department of information technology is responsible for bank check, if the reporting unit has not communicated or transmitted false then set up mobile investigation sent over the network to urge implementation.
10. Monthly announcements about the situation in information mode, Executive report transmitted through the computer network for the reporting unit.
Article 12. The responsibilities of the Inspector of the Bank the Bank inspectors are responsible for checking that the urging, credit institutions make the provisions of this regime and administrative sanctions under the provisions of Decree No. 20/2000/ND-CP of the Government on 15/06/2000 on sanctioning administrative violations in the field of money and banking activities.
Article 13. The responsibility of the Service Of control through periodic control, Service Of control are responsible for checking the observance of this mode of the units belonging to State Bank, recommendations to the Governor of the State Bank to take measures to handle the offense.
Article 14. The responsibility of the State Bank branch, city in Central 1. Rooms, group, or computer parts are responsible.
a. do the clues of receiving the information, the report by the unit on the report submitted to the State Bank branch, a city centrally through the communication network; control the accuracy of the information, the number of the report.
b. Slowly for 1 day after receiving and checking the information, the report (except the information, the report received and transmitted in July), if the information, the report being transmitted to flaws in computer networks for information technology Department of the Bank (for the province from the Hue back out) , or for the information technology branch banks in Ho Chi Minh City (for the province from Danang back in).
Upon receiving your transmission computer network investigation of bank information technology Bureau (Bureau of information technology or the Bank in Ho Chi Minh City), room, group, or computer parts have a responsibility to check back and urging the unit investigation suffered send back reports to timely transmission of information technology Department of the Bank (or branch information technology banking in Ho Chi Minh City).
c. data, reports for the function rooms of the State Bank branch, central cities to exploit, use.
2. The function rooms of the State Bank branch, a city centrally responsible for urging the Unit report submitted in full, timely information, reports; check the accuracy of the information, the report; General, offers, management information reports, as required by the Director of the State Bank branch, central cities.
3. General issues and the management of the credit institution (or General) responsible.
a. in addition to the responsibilities outlined in paragraph 2 of this Article, the General and the management of the credit institution (or General) shall assist the Director of the State Bank branch, a city centrally held information regimes, local reports.
b. establishment of the historical figures on monetary, banking activities and the related economic information on the area.
c. cooperation with the Office of the State Bank branch, central cities Announce Executive situation information mode, the monthly report for units of local reporting.
d. Do manage, deliver, release data, documents, General information about the currency and banking activities under task functions; receive and manage data, documents, information in addition to the statistical agency industry and economic organ of the Council send the State Bank branch, central cities. 
4. Payment-accounting is responsible for in addition to the responsibilities outlined in paragraph 2 of this Article, payment-accounting is also responsible for periodically after every month, quarter, year, billing-accounting and General conduct the kind of accounting reports as prescribed in this mode , then send a report in writing to the State Bank (accounting and finance), and transferred to the room or the nest (or parts) to transmit information over a computer network for State Bank through bank information technology Bureau under the time scored on the form report.
5. Inspect the State Bank branch, central cities are responsible for receiving and managing the accounting report written by the reporting unit within themselves in charge.
6. A room or parts of responsible control through periodic control, work room or internal control Division to check the observance of this mode for room, Board of State Bank branch in the province, the central cities.

7. The Director of the State Bank branch, central cities are responsible for regulating the use of the accounts and accounting balance sheets of the State Bank branch, the city for General and management of credit institutions (or General) have aggregate data , analysis, reviews the Bank's activities in the State, the city and the establishment of the statistical reports in accordance with the regulations of this mode.
Article 15. The responsibility of the Bank's representative office in Ho Chi Minh City representative office the State Bank in Ho Chi Minh City is the focal point of receiving, processing, General information, to report from the Bureau of information technology the Bank in Ho Chi Minh City, the branch bank of the the central cities, the South (from back in Da Nang) to perform the duties of the Office of the representative of the State Bank in Ho Chi Minh City under the rule of the Governor of the State Bank.
Article 16. The exploitation, use of information, reported 1. The regulation of the extraction, use of information, the report of the State Bank units are specified in annex No. 3a, 3b, 3 c, 3d attached to this mode.
2. The exploration, use of information, the report of the Defense, or the Department of State Bank branch in the city, centrally, the representative office of the Bank by the directors of the State Bank branch, central cities, head of Representative Office of State banking regulations.
Article 17. Form of information, information report, the report is expressed in the form of written reports and electronic reports. The written report and electronic report must completely match up properly with each other.
1. the written report is the original of the report and are in accordance with the prescribed form, have a full seal, signed by the heads of units, separate accounting statements and statistic reports in writing to have more signatures of the schedule and control.
2. electronic report is a report transmitted via computer networks or by floppy disk, is expressed in the form of data files. Electronic reports must be in the correct structure, data file name and passcode information as required.
Part 2: STATISTICAL REPORT MODE Chapter 1: GENERAL PROVISIONS Article 18. According to the functions and tasks, the unit involved in the State Bank is responsible for the following 1. Construction of the norms, forms of statistical reports.
2. Instructions and answer in writing the obstacles in the implementation of statistical report mode, the stars sent the reply comments for monetary policy to the General track.
3. Join the sessions on statistical report by the State Bank held to guide the implementation of statistical reports by his unit manager.
4. Reviewing the implementation of the statistical report, inform the Department of information technology for banking investigation when not receiving a full statistical report.
5. At the latest on 25 monthly, comment, reviews the situation Executive reporting, statistics of credit institutions, branches of the State Bank, the central cities and units related to the norms, forms management unit in report monetary policy, submitted to General, general notice.
6. In collaboration with the banking Ombudsman, the total control to check the implementation of statistical reports by his unit manager, announced the test results for monetary policy to the General track.
7. Keep and manage the target statistical reports in writing (by the credit institution or branch of the State Bank, the central cities of sending) of the management unit.
Article 19. The responsibility of the monetary policy in addition to the responsibilities outlined in article 18, the monetary policy is also responsible for 1. Implementation of the management, provide aggregate data about currency and banking activities under task functions; receive and manage data, information outside the sector due to the statistical bodies and economic agencies Council sent the State Bank.       
2. Monthly, Service of currency policy created the monetary balance sheets of the State Bank, of credit institutions and of the whole industry to the State Bank Governor, Government reports and send the ministries, relevant units, monetary financial institutions, other international organizations, as required by the Governor of the State Bank and the Government.
3. Is the clue to receive comments and problems in the implementation of statistical report mode, the switch for the unit involved to respond directly to the unit's comments. Follow-up reply comments of the unit concerned.
Article 20. The responsibilities of the unit reported 1. The correct observance of the regulations on the statistical report of the Governor of the State Bank in this mode. In the process, if there are problems then branch, State credit institutions, branches of credit institutions are not State credit institutions, credit institutions are not credit institutions of State reflects on the State Bank branch, central cities; credit institutions the State reflects on State Bank (monetary policy) to answer.
2. When the flaws of the report was sent to the State Bank, the unit should report promptly in writing send State Bank clearly explain this errors and perform the correct report for the State Bank.
3. Have the right to refuse to provide the report established on the basis of periodic reports submitted by the State Bank.
Chapter 2; STATISTICAL REPORTING REGIME APPLICABLE to the UNITS in the STATE BANK article 21 content and code statistical reporting criteria are specified in Appendix No. 1a attached to this mode.
Article 22 reporting unit, the Unit received the report, periodically, the object created, the time limit for sending, deadline, send process information, statistical reports be specific rules on the statistical report form in Annex 2a accompanied this mode.
Article 23. Statistical report of the Central Bank branch in the city, including 2 types 1. Statistics report on monetary and banking operations reflects the activity of the State Bank branch, the city.
2. report the statistics on monetary and banking activities in the province, the city.
Chapter 3: STATISTICAL REPORTING REGIME APPLICABLE to CREDIT INSTITUTIONS article 24 content and code statistical reporting criteria are specified in Appendix No. 1b accompanied this mode.
Article 25 reporting unit, the Unit received the report, periodically, the object created, the time limit for sending, deadline information, statistical reports be specific rules on the statistical report form in annex No. 2b attached to this mode.
Article 26. The process of sending information, report 1. At province, City: a. the transaction by credit institutions, branches of credit institutions (including the branch of the foreign bank branch there has been converted into a foreign bank branch) transmitted via computer networks (or send by floppy disk) the targets reported statistics for the State Bank branch , city in Central (Headquarters) according to specific rules on each report form in annex No. 2b attached to this mode, simultaneously sending statistics report in writing to the State Bank branch, central cities to check, control.

b. credit institutions of the State and the people, cooperative credit institutions (not the people's credit funds), credit institutions, branches of foreign banks in Vietnam, non-bank credit organization 100% foreign-owned operations in Vietnam data reflect the operation of the whole system as specified on each form report reports in annex No. 2b attached to this mode, transmitted over a computer network (or sending in diskettes) for the State Bank branch, city in Central (Headquarters) to State Bank branch in the central cities, passed to the Department of information technology of the Bank (for the province from the Hue back out) , or for the information technology branch banks in Ho Chi Minh City (for the province from back in Da Nang), and the statistical report in writing to the State Bank branch, central cities to check, control.
c. for credit institutions to cooperate is the people's credit funds:-the people's Credit Fund Facility and regional people's credit fund transfer reports via computer network or sent by floppy disk (if available) or send a report in writing to the State Bank branch , central cities (management of the credit institution or general management and credit institutions).
-The case of the people's credit funds to send the report in writing, General and management of the credit institution (or the management of credit institutions) are responsible for entering these reports into the computer, then send this report to the "file" (or nest, or parts) to transmit information about The cooperative credit institutions through the Department of information technology.
2. At the central level a. periodically and the prescribed time limit, the credit institutions of State transmitted through the computer network (or send by floppy disk) of the Department of information technology banking statistics reporting indicators (figures reflect the operation of the whole system) sends the target statistical report in writing to the functional unit belonging to State Bank controlling as a rule.
b. periodically and the prescribed time limit, the Central People's Credit Fund transfer report through computer networks or send using floppies for the information technology Department of the Bank for the transfer of credit organizations and the Service, other Bureau as required by this mode.
3. process the credit information reporting is done according to the regulations of credit information in the banking industry of the Governor of the State Bank.
Part 3: ACCOUNTING REPORT MODE Chapter 1: GENERAL RULES article 27. The principles and bases of reporting 1. The accounting report of the State Bank and reports of accounting applicable to credit institutions are established on the basis of the number of accounts in the balance sheet and off-balance sheet accounting according to the nature, the content of the account specified in the account and accounting system of the State banks and credit institutions.
 2. The content, methods and data, the form presents the indicators in each of the reported accounting is applied for unity the units report.
3. Data on the accounting report must reflect the full, accurate, honest and objective of the activities of the reporting unit. For some statements need captions to explain clearly and fully the problem need captions.
4. Figures on the types of inventory reports, account balance statement details must have general account totals match the actual situation and should match the figures on the balance sheet. If there is a margin to find causes and explain clearly, in full.
5. Content of the accounting report of the superior unit must be aggregated according to the accounting reports of the level belongs.
6. The accounting reports in writing was established 2 a: 1 a sending unit receives the report, 1 a save in the report unit.
7. The establishment, control, collate and submit accounting reports made in accordance with the provisions of this regime.
Article 28 prohibiting the tampering of accounting reports, fake, false reports, accounting reports cancellations when immature, using the wrong form, disclosure of material accounting reports.
Article 29 reporting units should conduct tags books, established the accounting report in full, timely, submit the written report at the same time transmitted over computer networks ensure timely, accurate and secure.
Article 30. The responsibility of financial-accounting Service 1. Guidance, General and management accounting reports of the State banking system by function, the tasks assigned to it.
2. get control of accounting report in writing by the Unit reports to.
3. General Accounting report of the entire banking system of State according to the following time limits: a. with regard to the report: the latest on the 15th of the next month, financial-accounting Service is responsible for the synthesis report last month of the entire banking system.
b. for you report: the latest on September 15, the start of the next, financial-accounting Service is responsible for the synthesis report is created by you in advance of the State banking system.
c. for report and to the report five: the latest on the day of 20/1 of next year, financial-accounting Service is responsible for the synthesis report years ago, determining the difference in currency-spending of the State banking system to the State Bank Governor.
4. on 20 September at the latest (for the report,) and at the latest within the following year, on 25 September (for report) send monetary policy the balance sheet accounting account months ago, balance sheet accounting and account settlement sales in front of the entire banking system.
5. Instructions and answers to the problems in the process of implementing accounting and reporting regime for credit institutions.
Chapter 2: DOIN ' REPORTING ACCOUNTANT APPLY for MINERS STATE BANK UNITS section I: General provisions article 31 reporting accounting report of State Bank is reported to reflect the situation of the property, public debt and capital as well as the financial situation, activity results in the accounting period in order to serve the information requirements for the management.
Article 32 report of the State Bank include the following types of reports: the report Type and the name periodic report formed I-balance sheet accounting account 1. The balance sheet accounts, accounting, year 2. Accounting accounts balance sheet on the basic construction investment, II-asset table 1. Table property you, year III-report-income plan costs 1. Report the income plan – costs You 2. Report the income plan-the cost of Five IV report-related payment and reporting electronic funds transfer 1. Affiliate payments monthly report 2. The newspaper paper statements link payment to not yet reconciled in March. Affiliate account balance statement to wait for April projection. Account balance statements related to longer may mistake. Electronic funds transfer report as June. Account balance statement transfers to pending, V-inventory report 1. The inventory report fixed assets year 2. The inventory report the workers Five tools 3. The inventory report released May reserve Funds, In




4. professional Fund report released (internal accounting Board), 5. The inventory report cheque payment (internal accounting table), 6. The inventory report paper money and coins (foreign exchange Accounting Board), 7. The inventory report cheque payment (foreign exchange accounting tables), 8. In materials inventory report 9. The inventory report of the State Bank credit, certificate types are preserved in units of 10. The inventory report the Government stock, certificate types are preserved in the 11-Year units. The inventory report the type of assets under management and unit custody In 12. The inventory reports, vouchers, currency value, year 13. inventory reports of gold, precious metals, precious stones, 14. The inventory report kind of vouchers or other subdivisions are pledge, preserved in units of Five MICRO-reported statements 1. -Statement receivable balances (or pay), 2. Loan interest statement report have yet to be obtained In 3. Statements report amount owed on credit contracts In VII-report other ccáo 1. Report on the situation of the Fund and account fluctuation risk prevention, year 2. Detailed report public debt, 3. Report the implementation of Fourth Quarter investments. Report the implementation of investments through the five years 5. Report the basic depreciation fixed assets 6. Reported reserve fund account balances released are shipping month, year 7. Account balance report cheques checkout are shipping month, year 8. Money account balance report not yet published circulation are shipping month, year 9. Report the situation to use only important publications In Article 33 reporting unit, the Unit received the report, periodically, the object created, the time limit for sending, deadline information, accounting reports are specific rules on the statistical report form in annex No. 2 c attached to this mode.
IIBáo item accounting report, Article 34 monthly, on the last day of the month, after the Windows locked funds and accounting information, completed and collated properly match the balance on the Board matching on accounts, General Ledger and balance sheet day last month; the reporting unit and check the detailed ledger reconciliation with matching table, account, on the basis that the reporting unit to conduct General and set up the following types of reports: 1. account balance sheet accounting (of the unit in the State Bank and of management of the work if that unit has the basic constructions);
2. The report details the situation of debt management works;
3. report account balance statement details the accounts receivable, pay;
4. A report concerning the payment of related items, reports related to electronic funds transfer;
5. report the reserve fund account balances released are shipping, report the account balance payment are cheque, money account balance report not yet published circulation are transported.
6. Reserve Fund report released, professional Fund report released inventory reports, cheque payment (internal accounting table and foreign table), inventory report of Exchange and exchange valuable vouchers, inventory report, gold, precious metals, precious stones, reported inventory of paper money and coins (foreign exchange Accounting Board).
Article 35. The balance sheet accounts, accounting 1. Accounting accounts balance sheets may reflect active sales and balance of all the accounts from the account level III to level I in the accounting period.
2. When establishing the balance sheet accounts, accounting need to follow the following rules: a. based on the combined Board Member, to establish the balance sheet accounting, account details to your account.         
b. The Member has level III 2, the balance on the account balance sheet accounting is to raw 2 balance, not compensate for each other.
c. total sales in July to debt by total sales there in April; total outstanding early may have with the total balance available early may; total outstanding last month must be in total balance there last month.
d. balance, balance has the following month must be in balance, the balance there late last month.
Article 36. Report account balance statement details of the accounts receivable, accounts payable 1. The reported account balance statement details reflect specific receivables, pay is currently following up on the accounts receivable, accounts payable to the end of the last day of the reporting period.
2. For each account level III a statements reporting detailed balance.
3. Total Number of account level III on the reported this statement is true to the balance of your account level III respectively on account balance sheet accounting.
Article 37. Affiliate payment reports and electronic funds transfer reports these reports reflect the work payments monthly venture, electronic funds transfer, in particular, reflect each associated newspapers to not yet reconciled, United items newspapers to contact newspapers or mistake to wait for Passport , money order to pending at the end of the last day of the reporting month. These reports are the basis for checking the accuracy of the work payments and payment Union electronic money transfer system in the State Bank.
Article 38. Reserve Fund report released, professional Fund report released inventory reports, payment cheque, foreign currency inventory reports, vouchers worth of Exchange inventory report, gold, precious metals, precious stones 1. The inventory report reflects the real data of the property type in the release of the reserve fund, the Fund release business, foreign currency payments, cheques, vouchers worth of foreign currencies in funds and precious metals, gems are made and preserved in units to the end of the last day of the reporting period.
2. Based on the results of last month's inventory of the reserve fund, the Fund release business, foreign currency payments, cheques, vouchers worth of foreign currencies in funds and precious metals, gems are preserved in units, accounting for projectors with last month's balance on the accounting details and proceed to set up the Reserve Fund report released professional Foundation, release, payment currency, cheques, vouchers worth of foreign currencies in funds and precious metals, gems of the month according to the prescribed form is attached to this mode. While this report established the need to implement the following provisions: a. Set per account level III an inventory report.
b. on this report are true to each account balance details of corresponding accounts on the balance sheet accounting account.
Article 39. The inventory report paper money and coins, checks inventory report payment (foreign exchange Accounting Board).
1. The inventory report reflects the real data of the non-public circulation, the money allocated to go destroyed, money was destroyed, money template, souvenir money, money and money facilities, payment cheque has not yet released, payment cheque delivered to go destroyed, over-payment was destroyed payment cheques, fake facilities, being torn, damaged, vandalized pending payment cheque, samples are taken and preserved in units to the end of the last day of the reporting period.

2. Based on the results of last month's inventory of the types of paper money, coins, cheques, foreign accounting payment tables are preserved in units, accounting for projectors with last month's balance on detailed accounting of foreign exchange table and proceed to set up the inventory report form included with this mode.
SECTION III: QUARTERLY ACCOUNTING REPORT to article 40 after the end of the quarter, the unit reported to conduct General and set up the following types of reports 1. The report by the financial-accounting established a. table property you.
b. report the situation changes in the funds and reserves risk. 2. Reported by other reporting units in the State Bank set up a. report income plan, costs you.
b. report the situation of implementation of investment (for the unit has the basic constructions).
c. report the basic depreciation of fixed assets.
d. accounting work report.
Article 41. Table property you 1. The table summarizes asset reflects the full value of existing property and source form the unit's existing assets reported at the end of the last day of the quarter reported.
2. The Board of the property you construct on the basis of the number of accounts in the balance sheet accounting accounts of last month. After finishing, synthetic balance sheet accounting account of your last month's report, the reporting unit to proceed up the table summarizing the assets according to the form attached to this mode.
Article 42. Report on the situation of the Fund and account fluctuation risk prevention this due to reports of financial-accounting to reflect first, balance the situation, excerpt used in the States and the remaining balance of the funds report final at the State Bank in the States report 43. Report the income plan, quarterly cost reflects the implementation of the plan of financial incomes and expenses in the reporting period and the implementation plan of financial incomes and expenses from the early years to the time of the report in the report unit. This report is the basis for inspection, monitoring the implementation of the plan of financial income in each unit and a report of the State banking system.
 After the end of the quarter, on the basis of the accounting data of the account of type 7 "revenues" and 8 "expenses" of the last month of the quarter, aggregate reporting units and reporting plan, quarterly financial incomes and expenses according to the form included in this mode.
Article 44. Report the implementation of the investment (for the unit has the basic constructions) report implementation of investment reflects the progress made in the quarter according to the estimation of the basic construction investment has been approved by the State Bank in terms of both the volume of completed works , a capital payment or advance to side B. This report is the basis for monitoring, inspection, urging units to implement strictly the regulations on the work of the basic construction investment.
Article 45. Report the basic depreciation of fixed assets depreciation report basically fixed assets reflect the implementation of the basic depreciation during the quarter, the number of basic depreciation has taken from the beginning of the year to you report for fixed assets management and units are used. This report is the basis for inspection units have done basic depreciation does not comply.
Article 46. Quarterly accounting work report periodically on the first month of the next quarter, the Unit reports to reporting quarterly accounting work in units in the previous quarter (report in writing). Quarterly accounting work report reflects the status of the work payments, accounting and financial management in the unit reported in the quarterly report.
SECTION IV: REPORT Article 47. The General, founded the settlement reports and determine annual financial results of the Bank by the financial-accounting done on data base of settlement and reporting units of financial-accounting Service.
Article 48. The profile report includes the following types of reports 1. Balance sheet accounting and account settlement in sales.
2. The table summarizes the year property.
3. report the income plan, costs (five).
4. report the implementation of investments over the years (for the units of the State Bank has basic constructions).
5. Reserve Fund report released; Professional Fund report released; the inventory report the payment cheque; inventory report of Exchange and exchange valuable documents; inventory report of precious metals, precious stones last (31 tháng12).
6. The report inventory of fixed assets, labor is using tools, materials (to end on December 31).
7. The report inventory of paper money, coins, cheques, foreign accounting payment table (to end on December 31).
8. inventory reports signal State Bank votes, Government securities (to end on December 31).
9. the inventory report the property type and other valuable documents are preserved in the unit (to end on December 31).
10. The report on the situation of Indian use only important (to end on December 31).
11. loan interest statement report have yet to be obtained and reported statements amount owed on credit contracts of each loan (to end on December 31).
12. The report detailed statements of account balance (to end on December 31).
a. affiliate account to.
b. joint accounts to wait for slideshow.
c. affiliate account to also make mistakes.
d. the account to transfer money to the wait handle.
e. Your deposit to ensure payment of cheques.
g. accounts receivable, is charged.
Article 49. Balance sheet accounting and account-settlement year sales 1. Accounting accounts balance in reflecting the active sales and balance of all the accounts from the account level III to level I in the year (from January 1 to December 31 of each year).
2. Table of settlement in sales reflects all financial earnings, costs were incurred during the financial year and the implementation of the objectives of this account transfer into account, the difference in currency-spending fiscal year.
3. When establishing your account balance sheet accounting year must adhere to the following rules.
a. The Member has 2 balance, when up the balance sheet accounting must also account for the 2 balance, not compensate for each other. 
b. total sales on account balance sheet accounting years of the State Bank in column: sales of 12 months must be in December's sales balance sheet of 12 months combined.
c. total sales settlement on the table in settlement revenues must equal the sales transfer targets in the "income account", "cost" and the disparity of incomes and expenses.
Article 50. Property in table 1. Property summary table reflects the entire general value existing property and source form the existing assets of the Bank at the end of December 31 of every year.
2. The table summarizes the year property was established on the basis of whether the accounts in the balance sheet accounting year account. After finishing, synthetic balance sheet accounts and settlement in sales, the State Bank (Service KT-TC) conducts table-setting form properties specified in this mode.
Article 51. Report the income plan, costs years after finishing the account balance sheet accounting and sales in settlement of the State Bank, the unit reported progress reporting plan, financial incomes and expenses in the attached appendix form. Metrics on this report must match last December of the balance (on the report) on each of the target currency as well as chi. Article 52. Types of inventory reports, reports to the last statement on December 31 in settlement

 The inventory report type, report statements (prescribed in article 49 above) was established based on the actual number when inventory (according to this regulations supplement form), then the correct match between the collation value object with the data on the detailed accounting of each type of property. If there is difference in the unit to find the cause and there is a clear explanation of the difference to the process before the Windows lock up report.
V: control and SYNTHESIS REPORT of 53 Units When receiving reports of accounting reporting units in the State Bank, the Unit received reports check the accuracy and completeness of the accounting report by each unit report submitted to.
Article 54. Handle case of mistake on the accounting report in writing 1. When discovered the mistake on the accounting statements, the Unit received the report must set investigation unit sent mail report, which clearly erroneous content and adjusting; Letter of investigation must have the signature of the investigation and of the receiving unit heads report.
 2. When the message was received, the investigation report must consider if the right accounting reports have mistakes, have to adjust again, cancel the report has mistakes and correct reports, attached the reply indicates the investigation "has adjusted the mistake" and sent back to the unit receiving the report.
 Article 55 after checking the accuracy and completeness of the accounting report of each unit report, State Bank (financial accounting) in progress 1. On the basis of whether the report of the unit for the synthesis report, determine variances, the genus of the entire banking system state 2. Reporting the situation changes in monetary policy implementation Fund countries, reserves for risks and report the situation of fluctuating foreign currency reserve fund to reflect the situation to extract, use and the remaining balance of the Fund at the end of the year the State Bank in the report and set the table property of the State banking system.
Chapter 3: ACCOUNTING REPORT MODE APPLICABLE to CREDIT INSTITUTIONS section I: GENERAL PROVISIONS on Reports of accounting reports 56 the credit institutions are reported to be synthesized correctly on the basis of the accounting data to reflect the overall, comprehensive asset situation , use of resources, capital, public debt and the results of business activities of credit institutions within the accounting period; Provides economic information, essential for the assessment of the situation as well as the results of business activities of credit institutions operating in the period was over and predicted in the future.
Article 57 reports of credit institutions include the following types of reports: periodic report Name established balance sheet accounts, accounting, in the table of the actual situation In the table summarizing the business asset, in the report business results quarterly, in Article 58 the reporting unit units receive reports, periodic, the object created, the time limit for sending, deadline information, accounting reports are specific rules on the statistical report form in annex 2d number attached to this mode.
Credit cooperative organization is the content of the Central People's Credit Fund only made up 2 accounting report type: account balance sheet accounting and reporting results in profit distribution (according to the instructions in the appendix attached to this mode).
SECTION II ACCOUNTING REPORTS CONTENT Article 59. Accounting accounts balance sheet 1. Accounting accounts balance sheets reflect the active sales and balance of all the accounts from level III to level I in the accounting period. Accounting accounts balance sheet was created by month and year.
2. Balance sheet accounting accounts are set up for the account in the table and the external accounts balance sheet accounting. Based on the combined Board, accounts (or years) to establish the balance sheet accounting account details to your account level III according to this mode. When establishing your account balance sheet accounting needs done right the following provisions: a. The Member has level III 2, the balance on the account balance sheet accounting is to raw 2 balance, not compensate for each other.
b. total sales in July to Debt by total sales There in months. Total outstanding early may have with the total balance Available early may; total outstanding last month must be in total balance There last month.
Article 60. The actual business situation table 1. The actual business situation table reflect active sales and balance of all the accounts from the account level III to level I in the fiscal year.
2. actual situation Table Enterprise for the account in the balance sheet and accounts in addition to the balance sheet. Based on the matching table in the matching tables and accounts of settlement to establish the actual situation on board the enterprise. When setting the table the actual business situation to note: a. The Member has 2 balance when setting the table the actual business situation also to balance both, not compensate for each other.
b. total sales on the real situation in the business column: 12 month sales must by December's sales balance sheet of 12 months combined.
c. total sales settlement on the table in settlement revenues must equal the sales transfer targets in the "income account", "costs" and business results.
Article 61. Property summary table 1. Property summary table reflects the entire General existing property value is used and the source of that asset formation of credit institutions at a certain time.
2. data base to set property table based on the account balance sheet accounting. When setting table properties must make rules: must present enough items, the lines, the column. The item would have the data shall record properly into place for it, the item would not have to empty the data as specified in the form attached to this mode.
Article 62. Report the results of business activities 1. Reflects the results of business activities in the States and implementation as planned from the beginning to the time of the report in the reporting unit, is the basis for inspection, monitoring the results of business activities, the implementation of the plan of financial incomes and expenses in each reporting unit as well as in the whole system of the credit institution.
2. On the basis of the accounting data of the account of type 7 "revenues" and 8 "expenses" are defined in the system of accounts, the TCTD reporting according to the model specified in this mode.
SECTION III ACCOUNTING REPORT PROCEDURES Article 63. In the city, a. transaction of credit institutions, branches of credit institutions (including the branch of the foreign bank branch there has been converted into a foreign bank branch) accounting report for the State Bank branch, city in Central (Headquarters) writing at the same time transmitted over computer networks (or sending in diskettes) for the State Bank branch, city in Central (Headquarters) according to specific rules on each report form in Appendix 3d number attached to this mode.

b. credit institutions of the State and the people, cooperative credit institutions (not the people's credit funds), credit institutions, branches of foreign banks in Vietnam, non-bank credit organization 100% foreign-owned operations in Vietnam accounting report reflects activity of the whole system for the State Bank branch , city in Central (Headquarters) writing, and transmitted over a computer network (or sending in diskettes) for the State Bank branch, city in Central (Headquarters) as specified on each form in Appendix 3d of report attached to this mode.
c. for the credit institution to cooperate as people's credit Funds:-the people's credit Funds and people's Credit Fund areas of accounting report 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 general management and credit institutions).
-The case of the people's credit funds to send the report in writing, General and management of the credit institution (or the management of credit institutions) are responsible for entering these reports into the computer, then send this report to the "file" (or nest, or parts) to transmit information about The cooperative credit institutions through the Department of information technology.
Article 64. At Central 1. Periodically and the prescribed time limit, the credit organization data state of the whole system of sending State Bank (Bank inspectors) report, in writing, and transmitted over a computer network (or sending in diskettes) for bank information technology Bureau.
Bank Inspector copies the original accounting accounts balance sheet, the actual situation of the Enterprise Dashboard, reporting the results of the business of credit institutions of State and send a copy to the finance & Accounting Services.
2. Periodically and the prescribed time limit, the Central People's credit fund to send a report in writing to the accounting Service cooperative credit institutions, simultaneously transmitted via computer networks (or sending in diskettes) for họcNgân information technology Bureau to transmit credit organizations about cooperation.
Section 4: PROVISIONS on PERIODICAL WORK REPORTS Chapter 1: GENERAL PROVISIONS Article 65 report recurring work applied to the units of the State Bank and the State-owned credit institutions catering to the direction of the Governor of the State Bank.
Article 66. The unit reported recurring work 1. The State banking units as defined in article 2 of this mode.
2. The credit institutions of the State.
Article 67. The Unit received reports 1. The Office is receiving reports of units specified in article 66 of this mode (unless the unit is subordinate enterprises State Bank).
2. Service-Organization of officers and training unit is receiving reports of enterprises subordinated to the State Bank.
3. The Bank's representative office in Ho Chi Minh City received a report of the State Bank's branch in the province, the central city in the South (from Da Nang City back to).
Article 68. The responsibility of the relevant unit 1. State Bank Office responsible for a. receiving periodical work reports of the unit; analysis, synthesis of the situation to the draft work report of the State Bank to send the Government according to the regulations of work of the Government and serve the direction of the Governor.
b. General recommendations in the reports of periodic task, the Governor delivered the relevant unit in the State Bank to resolve; the track, urging the implementation of the resolution and recommendations of the unit.
c. Guide, track, urging the unit strictly rules on periodical work reports; Quarterly, annual, report the Governor and inform the unit of the implementation regulations on reporting the work periodically.
d. provide periodical work reports of the units referred to in Article 66 of this regime as suggested by the units in its headquarters State Bank.
2. Service-Organization and training officers are responsible for a. General situation analysis, activities and recommendations of the subordinate enterprises State Bank reporting to the Governor.
b. the Guide track, urging enterprises directly under Central Bank strictly rules on periodical work reports.
c. report of the enterprises subordinated to the Bank on the basis of the proposal of the Bureau, Department, Service Department of the State Bank.
3. The Bank's branch in the province, the central city in the South (from back in Da Nang), in addition to periodic work report of the State Bank Office, must submit to the Office of the representative Council of the State Bank in Ho Chi Minh City.
4. Office of the representative of the State Bank in Ho Chi Minh City are responsible for synthesizing, analyzing the situation reflected in the work report of the State Bank's branch in the province, the central city in the South to consult with the Governor of the State Bank on measures to steer matters related to monetary policy and the situation the activity of the credit institution in the province, South of the city.
5. The units of the State Bank, in the scope of functions, the mission was given the responsibility to handle the Petitions, proposals of the report, the Deputy Governor in charge of report blocks and sent the Office to report the Governor General.
Article 69 the Director of the State Bank branch, central cities are responsible for specifying the work report of the credit institution, company of local stone for the State Bank branch, central cities.
Article 70. Form send the report 1. The State Bank branch in the central cities, made by the report forms transmitted over computer networks for bank information technology Bureau (for the province from Thua Thien Hue come out) or the Bureau of information technology the Bank in Ho Chi Minh City (for the province from back in Da Nang) to transfer units to receive reports under defined in Article 67 of this mode.
2. The units in its headquarters State Bank, business units in the State Bank, the Bank's representative office in Ho Chi Minh City, the State-owned credit institutions make the written report; the case has connected computer network with Department of information technology, the Bank made by the report forms transmitted through the computer network of the Department of information technology to transmit banking units to receive reports under the provisions of article 67 of this mode.
Chapter 2: SPECIFIC PROVISIONS Article 71. The type of report, the time limit for submitting the 1st report. Periodical work reports include: reports, quarterly reports, report the first 6 and reporting year; private banking Academy must submit monthly reports, summary reports and semester reports of.
The reporting unit must not send the report, if that month must submit quarterly reports or reports or report the first 6 years; not send quarterly report, if in you must send the report and reported the first 6 years.
 2. The time limit for submitting a report, report: for the latest on 24 monthly. The Unit report do not have to submit the report, 3, 6, 9 and 11.
b. for the slowest quarterly: report on the 14 of March last quarter. The unit does not have to send you reports II and IV.
c. for reporting the first 6: the latest on June 14.
d. with respect to the report five: the latest on 5 November.

3. for Private Banking Academy: the time limit for submitting the reports shall be as follows: a. for the report: the latest on 24 monthly.
b. with respect to the preliminary report of the semester: after the end of the semester I no more than 20 days (from the date of the end of the semester I).
c. with regard to the report of the end of the school year: after no more than 20 days (from the date of the end of the school year).         
4. If the last day of the time limit for submitting the report is defined in clause 2, 3 of this coincides with the weekend holiday, the last day of the time limit for submitting the report was moved to the next working day.
Article 72. Content of the report of the State Bank in the unit 1. The report, quarterly report,.
a. brief assessment of monetary situation, banking activities in the reporting period by sector or geographical features, management duties of the unit; analysis of the factors impacting on the monetary situation and banking activities (in the field of management functions in the unit), the direction of the State Bank and the results achieved.
b. the situation, resulting in the deployment of the Mission of the unit in April, work programs of the State Bank and other tasks under the direction of the Governor.
 c. the difficulties and problems in the banking operations and in the process of implementing the tasks of the unit.
d. expected the unit's work program in the coming period; as for the reported month, units must clearly state the projected project directory of your Board meeting State Bank in the coming months (the name of the project, the time limit).
e. recommendations to the Governor of the State Bank, with local and the ministries.
2. Report the first 6, reported in a. reviews the situation of currency, Bank operations during the reporting period by sector or geographical features, management duties of the unit.
b. Check points, reviews the implementation of the specific content in the work program of the State Bank in function, the tasks of the unit; results of implementation of the project have register the Governor in years.
c. the item exists, the unit's weaknesses in the implementation of the functions and tasks assigned, cause and remedy.
d. expected the Central Bank's function, the unit's mission and the list of the registration scheme in the coming year or scheduled to adjust the content of the work in the last 6 months (for the first 6 months report) as specified in article 9 The working of the regulation, the Governor of the State Bank issued together with decision No. 25/2000/QD-NHNN15 on 19/1/2000 of the Governor of the State Bank.
e. recommendations to the Governor of the State Bank, with local and the ministries.
g. in addition to the contents specified in point a, b, c, d, e, paragraph 2, of this, the report of the State Bank branch in the central cities, need to reflect the essential socio-economic situation of the local and the related issues of currency and banking activities that the branch has advised grant Committee the Government in the formulation and implementation of plans for economic and social development.
Article 73. Content of the report of the State-owned credit institutions 1. The situation of the business unit, which focuses on assessment, reflecting the business primarily, these large fluctuations on liabilities, assets, income, costs, payment ability.
2. Results of the deployment of the loan programs, investment projects and other tasks under the direction of the Government, the Prime Minister and the Governor of the State Bank (for quarterly reports and in reports).
3. Difficulties and obstacles in the operation of the unit.
4. Proposals and recommendations to the Governor of the State Bank.
5. The plan of activities in the coming period (for the reporting year).
Article 74. The situation, figures in the report reflected the situation and figures in the report of the unit follow the following regulations.
1. for the report month: retrieved the situation and figures made to 20, ten months.
2. for quarterly reports: retrieved the situation and figures made to last month's 10-day, whole.
3. for the first 6 months: report retrieved the situation and figures made on 10 June, estimated in the first 6 months of the year.
4. for reporting year: retrieved the situation and figures ten months, ten years.
Part 5: terms of the IMPLEMENTATION of Article 75. Reward and discipline 1. The organization or individual to perform well in information mode, the report will be rewarded according to the mode of regulation of the State Bank Governor.
2. The organization or individual that violates the provisions of this regime, affecting the management and operating monetary policy and Bank activities, depending on the nature and extent of the violation will be punished, the administrative sanction or prejudice to criminal responsibility.
Article 76. The heads of the units of the State Bank, the Director-General (Executive Director) of the credit institutions, the Director General Of the company of gold and silver Vietnam responsible for implementation and examine the implementation of the provisions of this regime.
Article 77. The amendments, additional information mode, this report by the Governor of the State Bank.

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