The Decision 351/qd-Nh2: Decide On The Amendment And Cancellation Of A Account Number In The Account System Of Accounting To Credit Institutions

Original Language Title: Quyết định 354/QĐ-NH2: Quyết định về việc sửa đổi và huỷ bỏ một số tài khoản trong hệ thống tài khoản kế toán các tổ chức tín dụng

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A decision on the amendment and cancellation of a account number in the account system of accounting credit organizations _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 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;
The DECISION article 1: modify, rearrange the loan account 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 as follows: 20 loan relations with credit institutions in the country short-term loans 231 the credit institutions in the country 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 execute Islamic 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 233 short term lending credit institutions in the country in foreign currency loans in the Debt limit and 2331 was renewed debt overdue Debt on 180 2332, 2333 recovery likely overdue from 181 days to 360 days have the ability to recover Debt 2334 provision of lender 234 medium and long term credit institutions in the country in foreign currency loans in the Debt limit and 2341 was renewed debt overdue Debt on 180 2342, 2343 recovery likely overdue Debt from 181 days to 360 days have the ability to recover the Debt provision 25 2344 loan relations with foreign credit institutions, short-term loan 251 foreign credit institutions in Vietnam in term loan Debt 2511 and 2512 debt renewal were overdue to 180 days, have the ability to recover overdue 2513 from 181 to 360 days on there ability to recall 2514 Debt provision 252 For medium and long term loans the foreign credit organizations in Vietnam in term loan Debt 2521 and has extended debt overdue Debt on 180 2522, 2523 recovery likely overdue Debt from 181 days to 360 days have the ability to recover the Debt provision 2524 253 short term lending credit institutions abroad in foreign currency loans in the Debt limit and 2531 has been renewed debt overdue 2532 to 180 days , have the ability to recover delinquent Debt from 2533 on 181 to 360 days have the ability to recover the Debt provision for loan 254 2534 medium and long term foreign credit institutions in foreign currency loans in the Debt limit and 2541 was renewed debt overdue 2542 to 180 days, have the ability to recover overdue 2543 from 181 to 360 days on there ability to recall
2544 Debt difficult to reclaim 30 short term loan 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 venture Vietnam 3015-3016 foreign foreign business investment in Vietnam 3019 other objects 302 Debt overdue up to 180 days, have the ability to revoke SOE 3021 3022 3023 cooperative joint-stock companies, limited liability companies Vietnam 3024 3025 private business venture Vietnam-3026 foreign enterprises, foreign investment in Vietnam in other objects 3029 303 overdue from 181 days to 360 days have the ability to revoke SOE 3031 3032 3033 cooperative joint-stock companies, limited liability companies Vietnam 3034 private business venture Vietnam 3035-3036 foreign enterprises, foreign investment in Vietnam in other objects 3039 304 Debt provision 3041 SOE 3042 3043 cooperative joint-stock company limited liability company, Vietnam 3044 private business venture Vietnam 3045-3046 foreign enterprises, foreign investment in Vietnam in other objects 3049 31 medium and long-term lending in Vietnam in term loan Debt and 311 has been renewed debt 3111 3112 State enterprises cooperative corporation 3113 limited liability company, Vietnam 3114 3115 private business venture Vietnam-3116 foreign foreign business investment in Vietnam 3119 other objects 312 180 days overdue Debt, have the ability to revoke SOE 3121 3122 3123 cooperative joint-stock company limited liability company, Vietnam 3124 3125 private business venture Vietnam-3126 foreign foreign business investment in Vietnam 3129 other objects 313 overdue from 181 days to 360 days have the ability to revoke SOE 3131 3132 3133 cooperative joint-stock company limited liability company, Vietnam 3134 3135 private business venture Vietnam-3136 foreign foreign business investment in Vietnam 3139 other objects 314 Debt difficult to reclaim State Enterprise 3141 3142 3143 cooperative joint-stock companies, limited liability companies Vietnam 3144 3145 private business venture Vietnam-foreign enterprise 3146 foreign investment in Vietnam 3149 other objects 32 other loans in Vietnam 321 special loan Loan Debt within the term and 3211 was renewed debt overdue 3212 to 180 days have the ability to recover overdue 3213 from 181 days to 360 days have the ability to recover the Debt provision 3214 322 public debt payment loan Debt 3221 in term lending and has been renewed debt overdue Debt on 180 3222, 3223 recovery likely overdue Debt from 181 days to 360 days have the ability to recover the Debt provision 3224 323 lending capital construction under the State plan in term loan Debt 3231 and 3232 debt renewal were overdue to 180 days , have the ability to recover delinquent Debt from 3233 on 181 to 360 days have the ability to recover the Debt provision 3234 324 loans by funding, investment trust limited in Loan Debt and 3241 was renewed debt overdue 3242 to 180 days, have the ability to recover overdue 3243 from 181 days to 360 days have the ability to recover the Debt provision For 33 3244 short term loans in foreign currency loans in the Debt limit and 331 have been renewed debt 3311 3312 State enterprises cooperative corporation 3313, limited liability company Vietnam 3314 3315 private business venture Vietnam-3316 foreign foreign business investment in Vietnam 3319 other objects 332 overdue to 180 days , have the ability to revoke SOE 3321 3322 3323 cooperative joint-stock companies, limited liability companies Vietnam 3324 3325 private business venture Vietnam-3326 foreign foreign business investment in Vietnam 3329 other objects 333 overdue 181 to 360 days from the day the recovery likely 3331 3332 State business cooperative
3333 joint stock companies, limited liability companies Vietnam 3334 3335 private business venture Vietnam-3336 foreign foreign business investment in Vietnam 3339 other objects 334 Debt provision 3341 SOE 3342 3343 cooperative joint-stock companies, limited liability companies Vietnam 3344 3345 private business venture Vietnam- 3346 foreign enterprises, foreign investment in Vietnam in other objects 3349 34 medium and long term loans in foreign currency loans in the Debt limit and 341 were renewed debt 3411 3412 State enterprises cooperative corporation 3413, limited liability company Vietnam 3414 3415 private business venture Vietnam-foreign

3416 foreign business investment in Vietnam to other objects 3419 342 overdue to 180 days, have the ability to revoke SOE 3421 3422 3423 cooperative joint-stock companies, limited liability companies Vietnam 3424 3425 private business venture Vietnam-3426 foreign foreign business investment in Vietnam 3429 other objects 343 Debt overdue 181 to 360 days from the day the recovery likely 3431 SOE 3432 3433 cooperative joint-stock companies, limited liability companies Vietnam 3434 3435 private business venture Vietnam-3436 foreign enterprises, foreign investment in Vietnam in other objects 3439 344 Debt provision 3441 SOE 3442 3443 cooperative company Joint limited liability company Vietnam 3444 3445 private business venture Vietnam-3446 foreign enterprises, foreign investment in Vietnam in other objects 3449 35 lending by capital investment mandate, financing in foreign currency loans in the Debt limit 351 and was renewed by the direct Recipient 3511 debt international organization of Government Getting 3512 to lend again according to the specified purpose of Getting Governments to 3513 capital increase operation 352 Debts overdue 180 days, likely Getting 3521 revocation of international organizations Government of 3522 to lenders under the specified purpose of Getting Governments to 3523 capital increase operation overdue Debt from 353 on 181 to 360 days are likely 3531 Received direct recovery of the international organization of Government Getting 3532 to lenders under the specified purpose of 3533 Goverment to raise capital operates 354 Debt provision 3541 Received directly by the international organization of Government Getting 3542 to lenders under the specified purpose 3543 of the Government to raise capital operating 2 : 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 accounting amount (Vietnam Dong or foreign currencies) for credit institutions other credit institutions (domestic, foreign), organizations, personal loans and loans are credit institutions extended 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" refers to the accounts accounting amount (Vietnam Dong or foreign currencies) for credit institutions other credit institutions (domestic, foreign), organizations, personal loans have expired within the last 180 days from due date must pay , also have the ability to recover the debt Party record:-loan amount overdue debts arising within 180 days the party Has scored:-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" refers to the accounts accounting amount (Vietnam Dong or foreign currencies) for credit institutions other credit institutions (domestic, foreign), 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 accounting amount (Vietnam Dong or foreign currencies), credit institutions other credit organizations (domestic, foreign), 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 accounting credit institutions issued decision No. 41/QD-NH2 on 6-3-1993 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. 2339-account past due Debt short term loans in foreign currency 4. 2349-account past due Debt for medium and long term loans in foreign currency 5. 309-account past due Debt for short term loans 6. 319-account past due Debt for medium and long term loans 7. 3219-account past due Debt for special loans 8. 3229-account past due Debt payments the loan debt of 9. 3239-account past due Debt for capital construction investment loans under the State plan. 3249-account past due Loan Debt by funding, investment trust 11. 339-account past due Debt short term loan in foreign currency. 349-account past due Debt for medium and long term loans in foreign currency 13. 359-account past due Loan Debt by funding, investment trust in foreign currency.
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, rearranged 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 General, Director of the credit institution, the Director of the State Bank branch is responsible for the implementation of this decision.
 
 

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