A decision on the amendment and cancellation of a account number in the system of accounts and accounting people's Credit Fund _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the GOVERNOR of the STATE BANK to base the State Bank of Vietnam Ordinance and the Ordinance on banks, credit cooperatives and financial companies on 23-5-1990;
Pursuant to Decree No. 15/CP dated 2 March 1993 the Government duties, powers and responsibilities of the State management, ministerial bodies;
Pursuant to decision No. 299/QD-NH5 on 13-11-1996 of the Governor of the State Bank of the enactment "statutes of classification outstanding loans of credit institutions";
According to the proposal of the Director General, financial-accounting State Bank;
Decision: article 1: modify, rearrange the loan account in the system of accounts and accounting people's Credit Fund issued decision No. 225/QD-NH2 on 30-11-1993 of the Governor of the State Bank as follows: 20 loan relations with credit institutions in the country short-term loans 231 the domestic credit institutions in Vietnam.
in the loan term and the 2311 was renewed debt overdue 2312 to 180 days have the ability to recover the overdue Debt from 2313 on 181 to 360 days have the ability to recover the Debt provision 2314 232 medium and long term loans the credit institutions in the country in Vietnam in term loan Debt 2321 and 2322 debt renewal were overdue to 180 days have the ability to recover delinquent Debt from 2323 on 181 to 360 days have the ability to recover the Debt provision 2324 30 short-term lending in Vietnam in term loan Debt 301 and has been renewed debt 3011 SOE 3012 3013 cooperative joint-stock companies, limited liability companies Vietnam 3014 private business 3019 other objects too debt-302 limit to 180 days is likely to revoke SOE 3021 3022 3023 cooperative joint-stock companies, limited liability companies Vietnam 3024 3029 private enterprise The other overdue 303 object from 181 days to 360 days have the ability to revoke SOE 3031 3032 3033 cooperative joint-stock company limited liability company, Vietnam 3034 3039 private enterprise objects 3041 provision Debt 304 SOE 3042 3043 cooperative joint-stock companies, limited liability companies Vietnam 3044 3049 private enterprise objects 31 medium-term and long-term loans in Vietnam in term loan Debt and 311 has been renewed debt Sales 3111 State-owned cooperative 3112 3113 joint stock companies, limited liability companies Vietnam 3114 3119 private enterprise The other overdue 312 object to 180 days is likely to revoke SOE 3121 3122 3123 cooperative joint-stock companies, limited liability companies Vietnam 3124 3129 private enterprise The other overdue 313 objects from 181 day to 360 days have the ability to revoke SOE 3131 3132 3133 cooperative joint-stock companies, limited liability companies Vietnam 3134 3139 private enterprise objects 314 Debt difficult to reclaim State Enterprise 3141 3142 3143 cooperative joint-stock companies, limited liability companies Vietnam 3144 3149 private enterprise The other object clause 32 other lenders in Vietnam by funding lenders 324, 3241 investment trust loans in term and has been renewed debt overdue Debt on 180 3242 likely recovery of overdue Debt from 181 3243 day to 360 days have the ability to recover the Debt provision Article 2 3244 : Accounting content on the accounts prescribed in article 1:1. For the account of "the Loan Debt within the term and has been renewed debt" refers to the accounts of Vietnam Dong accounting Credit Fund for other credit institutions in the country, organizations, personal loans and the loans are extended credit debt and is capable of repaying When full, to a new repayment term.
Side note: debt-the amount of money to the Organization, personal loans.
Side note:-the amount of money the Organization, individuals pay debt-the amount of money transferred to the account appropriate debt balance:-reflect the amount the Organization, individuals are in the debt limit and extend the detailed accounting:-open the State to account for each individual loan organization.
2. for the account "overdue Debt to the 180 days have the ability to recover" The accounts used to Fund Vietnam amount accounting credits to other domestic credit institutions, organizations, personal loans have expired within the last 180 days from due date must pay also, the ability to recall.
Side note: debt-loan amount arising within 180 days overdue Sidebar that says:-the amount of the individual organization to repay the balance:-reflect the amount the Organization, personal debt has expired within the last 180 days.
Detailed accounting:-open the sub accounts according to each organization, individuals with past due debts within 180 days.
3. for the account "overdue Debt from 181 days to 360 days have the ability to recover" The accounts used to Fund Vietnam amount accounting credits to other domestic credit institutions, organizations, personal loans were overdue pay from 181 days to 360 days from the due date must pay also, the ability to recall.
The content of this accounts accounting like the content of the accounts accounting "overdue Debt to the 180 days have the ability to recover".
4. for the "Debt provision" refers to the accounts of Vietnam Dong accounting Credit Fund for other credit institutions in the country, organizations, personal loans have been reviews is difficult to reclaim (hard recovery or no recovery capabilities).
Side note: debt-loan amount overdue debt incurred on the 360 on-loan amount (in due and overdue) has been evaluated as not likely to recover.
Side note:-the amount of the individual organization to repay the balance:-reflect the amount the Organization, personal loans and has been evaluated as not likely to recover.
Detailed accounting:-open the sub accounts according to each organization, individual debt provision.
Article 3: cancel the following accounts in the system of accounts and accounting people's Credit Fund issued decision No. 225/QD-NH2 on 30-11-1993 of the Governor of the State Bank: 1.2319-account past due Debt short term loan 2. 2329-account past due Debt for medium and long term loans 3. 309-account past due Debt for short term loans 4. 319-account past due Debt for medium and long term loans 5. 3249-account past due Loan Debt by funding, investment trust article 4: procedure for converting, processing the data from the old account to the new account: To check stats, reviews the balance on the old account to sort and move into the new account respectively (has been modified , rearrange according to article 1 of this decision).
Article 5: the decision has effect from January 1, 1997.
Article 6: the Chief Governor, Director of financial-accounting, Service Chiefs, heads of units of the central State Bank, Director of the State Bank branch, city; Chairman of the Board, Director of the people's credit Funds, credit fund for the people of the area, the Central People's Credit Fund is responsible for the implementation of this decision.