Decisions about the addition of, modified a number of accounts into the accounting system of the account of credit institutions to the STATE BANK GOVERNOR based Vietnam State Bank Ordinance, Ordinance on banks, credit cooperatives and financial companies on 23/5/1990;
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;
According to the proposal of the Director General, financial-accounting State Bank.
Article 1 DECISION. Additions and modifications in the system of accounts accounting credit institutions issued decision No. 41/QD-NH2 on 6/3/1993 and circular No. 02/TT-NH2 on 19/4/1993 of the Governor of the State Bank of the following accounts: 1. additional 2016 account "deposit guarantee" 2. Complement 2026 account "deposit guarantee in foreign currency" 3. Rename the account to credit hire-purchase "43" to: "financial leasing".
4. Rename the account 431 "credit hire-purchase" into: "financial leasing in Vietnam" and added the following: 4311 level III accounts advance purchase rental property finances.
4312 leasing term in Debt and debt has been renewed.
4313 leasing Debt overdue 180 days have the ability to recover.
4314 leasing Debt overdue from 181 days to 360 days have the ability to recover.
4315 Debt provision of financial leasing.
5. Added 43 level II accounts accounts 432 "financial leasing in foreign currency" and contains the following: 4321 level III accounts advance purchase rental property finances.
4322 leasing term in Debt and debt has been renewed.
4323 leasing Debt overdue 180 days have the ability to recover.
4324 leasing Debt overdue from 181 days to 360 days have the ability to recover.
4325 Debt provision of financial leasing.
6. additional account 46 "guarantee, the guarantee" and have the account level II: 461 The customer instead of payments in Vietnam.
462 The customer change payments in foreign currency.
7. additional 8018 account "Collecting interest on financial leasing".
8. additional 94 account "property refers to the financial leasing" and have the account level II: 941 assets used to finance rental are managed in your company.
942 properties used to financial leasing are delivered to the customer.
Article 2. Level III accounts in the account level II 431 "financial leasing in Vietnam" refers to the accounting financial leasing contract determine rents in Vietnam. The level III level II accounts 432 "financial leasing in foreign currency accounting" refers to the financial leasing contract determine rent in foreign currency in accordance with circular No. 03-TT/NH5 on 9/2/1996 of the Governor of the State Bank of "Guide to implementing interim regulations on the Organization and activities of a financial leasing company in Vietnam Nam attached Decree 64/CP on October 9, 1995 by the Government ".
Accounting on the content of the accounts provided for in article 1 as follows: 1. for 2016 and 2026 account-deposit guarantee.
This account is used to deposit accounting guarantee fund (in Vietnam or in foreign currencies) of bank guarantee at the State Bank.
Side note: Debt-guarantee deposit amounts sent to the SBV.
The party Has scored:-number of the bank guarantee fund deposit guarantees taken out.
Outstanding balance:-reflect the amount of the guarantee fund are registered in the State Bank.
Detailed accounting:-open a sub account.
2. for the account and purchase advance-4321 4311 rental property finances.
The accounts used for money are spent accounting for shopping leasing property in the time before the start of the financial leasing (recorded in financial rental contract).
Side note: Debt-the amount of money spent to buy rental property finances.
Side note:-the value of assets transferred to leasing.
Outstanding balance:-reflect the amount of money being spent to buy rental property not transferred to financial leasing.
Detailed accounting:-open the sub accounts for each clients financial lease.
3. for 4312 account and 4322-financial leasing in the Debt limit and has been renewed debt.
This account is used to value assets accounting financial leasing customers are under contract and the rental value of property leasing is financial leasing companies to renew and is likely to pay on time, in full when due to new debt.
Side note: Debt-asset value delivered to customers under finance lease contracts.
Side note:-the value of assets in financial leasing are recovered when paying customers under contract.
-The value of assets transferred to leasing overdue accounts.
Outstanding balance:-reflect property values assigned to the client in the financial lease debt limit and has been renewed.
Detailed accounting:-open the sub accounts for each clients financial lease.
4. for the accounts and Debt-4323 4313 leasing overdue 180 days have the ability to recover.
This account is used to value the assets section accounting for financial lease delivered to customers financial lease has expired within the last 180 days from the due date to pay, also have the ability to recover.
Side note: Debt-asset value lease finance overdue debt converted within 180 days the party Has scored:-the value of assets in financial leasing are recovered when the paying customers.
Outstanding balance:-reflect property values for financial lease has expired within the last 180 days.
Detailed accounting:-open the sub accounts according to each customer's worth of assets for financial lease expired within the last 180 days.
5. With regard to the accounts and Debt-4324 4314 leasing expired from 181 to 360 days on there ability to recall.
This account is used to value the assets section accounting for financial lease delivered to financial lease customers have overdue pay from 181 days to 360 days from the due date to pay, also have the ability to recover.
The content of this accounts accounting like the content of the accounts accounting "leasing Debt overdue 180 days have the ability to recover".
6. for the 4315 account and Debt-4325 provision of financial leasing.
This account is used to value the assets section accounting for financial lease delivered to customers financial rental was considered difficult to reclaim (hard recovery or no recovery capabilities).
Side note: Debt-rental property values converted to financial debt overdue on 360 days.
-The value of assets in financial leasing (in due and overdue) has been evaluated as not likely to recover.
Side note:-the value of assets in financial leasing are recovered when the paying customers.
-The value of assets in financial leasing are not likely to be processed (converted into risk prevention) outstanding balance:-reflect the value of assets in financial leasing is not likely to recover.
Detailed accounting:-open the sub accounts for each clients financial lease rental property-value financing provision.
7. for 461 and 462 account-The account instead of paying customers.
This accounts used for accounting of the money (in Vietnam or in foreign currencies) bank guarantee paid customers change in case of guarantee does not perform its obligations when due for payment.
Alternative payments are considered delinquent debt and customers suffer a penalty interest rate of overdue loans calculated respectively. For this replacement payments, bank guarantee must urge debt collection now, if customers do not have the ability to pay, the bank guarantee should conduct play commercial property mortgage, pledge under the law to recover the debt.
Side note: Debt-the amount of the bank guarantee was charged instead.
Side note:-the amount of money recovered from customers are guaranteed.
Outstanding balance:-reflect the amount of the bank guarantee paid customers behalf but not yet recovered.
Detailed accounting:-open the State to account for each client is a bank guarantee (the enclose paper received the debt).
8.8018 account "Collecting interest on financial leasing".

This account is used to interest accounting on financial leasing.
This account accounting content similar to the content of the accounts accounting level III in the account level II: 801 "Currency of business activity". 941 account "property refers to the financial leasing company management" this user account to the accounting of assets used to finance rental are managed in financial leasing companies. The value of the property is tracked according to the original purchase price.
Recording Entry side:-the value of the property used to lease finance receives about financial leasing company management.
The export side of the record:-the value of assets used to finance rental management in the financial leasing company was handled.
The rest:-reflect the value of assets used to finance rental are managed in the company leasing accounting details:-open the State to account for each property refers to the financial leasing.
In addition to the shared sub account, leasing company open window to track each customer detailed property rental (if applicable).
10.942 account "property refers to the financial leasing are delivered to the customer".
This user account to the accounting of assets used to finance rental are delivered to the customer. The value of the property is tracked according to the original purchase price.
Recording Entry side:-the value of assets used to finance rental delivered to the customer.
The export side of the record:-the value of assets used to finance rental delivered to the customer is handled or received about the company the remaining:-reflect the value of assets used to finance rental are delivered to the customer.
Detailed accounting:-open the State to account for each property refers to the financial leasing.
In addition to the shared sub account, leasing company open window to track each customer detailed property rental.
Article 3. This decision has the effect after 15 days from the date of signing.
Article 4. Office of the Governor, the Director of financial-accounting, Service Chiefs, heads of units of the central State Bank, Director General, Director of credit institutions, financial leasing company, Director of the State Bank branch, the city is responsible for the implementation of this decision.