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Circular 56/2003/tt-Btc: Guide The Implementation Of Financial Management Regulation For The Social Policy Bank Attached To Decision No 180/2002/qd-Ttg Dated December 19, 2002 Of The Prime

Original Language Title: Thông tư 56/2003/TT-BTC: Hướng dẫn thực hiện quy chế quản lý tài chính đối với Ngân hàng Chính sách xã hội ban hành kèm theo quyết định số 180/2002/QĐ-TTg ngày 19/12/2002 của Thủ tướng Chính phủ

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Circular performing financial management regulation for the social policy Bank attached to decision no 180/2002/QD-TTg dated December 19, 2002 the Prime Minister's---------------------------------implementation of decision no 180/2002/QD-TTg dated December 19, 2002 the Prime Minister's issuance of financial management regulations for the social policy Bank The Ministry of Finance shall guide the implementation of some specific content as follows: Chapter 1: GENERAL PROVISIONS 1. Object applied to this circular is the social policy Bank established under decision No. 131/2002/QD-TTg dated 4/10/2002 by the Prime Minister.
The financial activities of the Bank of social policy implementation as required by the Decree No. 78/2002/ND-CP dated October 4, 2002 by the Government on credit for poor households and policy objects, decision no 180/2002/QD-TTg dated December 19, 2002 the Prime Minister's Government issued regulations for the financial management of social policy Bank , content specific guidance in this circular and the text of the legal regulations on financial management are concerned.
2. social policy Bank is a credit institution State operations for the purpose of profit; is a legal entity, there is capital, has a balance sheet, seal, open an account at the State Bank, the State Treasury and other credit organizations in Vietnam.
Social policy Bank's accounting unit focusing system, responsible for the operation before the law; implementation of the conservation and development of capital; offset the costs and risks of the activity. Social policy Bank not insured deposits, required reserve rate of 0% (not percent) are tax free and the account must submit the State budget.
3. The Chairman of the Board, General Director of the social policy Bank is responsible before the law, before the State Management Agency regarding the observance of the financial regime of the social policy Bank.
Chapter 2: SPECIFIC RULES I/the CAPITAL RULES, CODE 1. Equity: a) capital of 5,000,000,000,000 (Five trillion) due to State budget granted when established.
The Minister of finance is the delivery of funds for the social policy Bank. Chairman of the Board and General Director of the social policy Bank was the newsletter of capital due to the State budget.
b) The Supplemental Reserve Fund, capital investment fund, the Fund preventive development finance, credit risk prevention fund, reserve fund subsidies reward Fund, job loss, a welfare fund.
c) Which State budget (including the central budget, local budget) to lend to poverty alleviation, job creation and other social policy.
d) income disparity was left not allocated to the funds (if any).
DD) non-refundable funding of organizations and individuals in and outside the country.
e) other Capital (if any).
2. Capital: 2.1. The principle of financing-Bank annual social policy to base credit plan national poverty programmes, poverty reduction and job creation to planned capital sources reported the Finance Ministry consider approving.
-Mobilizing domestic capital market interest rates for loans to poor households and policy objects should ensure the principle of command when used with maximum capital sources do not pay interest or mobilize with low interest rates. Interest rates the Bank's financing of social policies be implemented according to the following principles: + case social policy bank bonds, certificates of deposit and other valuable papers to mobilize capital, interest released follow the frame of interest by the Ministry of finance regulations.
+ Case social policy Bank loans of postal savings, social security, interest on the loan due to the Ministry of finance regulations.
+ Case social policy Bank financing in the form of deposits of organizations and individuals in the country; savings mobilization of the poor; loans by financial institutions, credit institutions in the country, the maximum financing interest rate does not exceed 95% of the recommissioned higher interest rate for the same period, the same time of the State commercial bank on the same area.
+ Case social policy Bank received deposits of credit institutions to the State under item 2 article 8 Decree No. 78/2002/ND-CP dated October 4, 2002 by the Government, interest rates are raising capital does not exceed the interest rate specified in circular No. 04/2003/TT-NHNN on 24/2/2003 of the State Bank of Vietnam.
+ Case social policy Bank loans of credit organizations, overseas financial institutions must follow the right rules of law of credit institutions and the law text. Interest rate financing must be approved by the Ministry of finance documents.
2.2. Forms of financing a) mobilize deposits have charged interest rates within the approved annual plan; voluntary deposit is not taken interest of organizations and individuals in and outside the country; the savings of the poor.
b) ODA be Government Affairs.
c) bonds, certificates of deposit and other valuable papers as required by the law.
d) deposits of credit institutions the State savings loan) post office, social insurance for Vietnam.
e) equity loans State Bank of Vietnam.
g) of loans to financial institutions, domestic and foreign credit.
3. Capital trust of institutions and individuals in and outside the country.
4. other Capital.
Ii/CAPITAL MANAGEMENT And PROPERTY 1. Social policy Bank has the responsibility to monitor the entire capital and existing assets, made according to accounting accounting mode, current statistics; reflect the full, correct, using the situation in time, volatility of capital and assets in the process of operation, the Regulations clarify the responsibilities of each Department, the individual with regard to the case of damaging, loss of property.
2. social policy Bank used active capital to make loans to poor households and policy objects as defined by the law to ensure safety and development capital.
-The construction, procurement of fixed assets and other assets the Bank of social policy follow the norms stipulated by the State administrative agencies and career plans is through the Board. Social policy Bank was investing, shopping on its fixed assets according to the principles of the remaining value of fixed assets does not exceed 15% of the capital stock of food and to the full observance of the regulations of the State on investment management and construction.
-Automotive equipment to serve the social policy Bank, made according to the following norms: + Vice-Chairman of the Board and General Director of the social policy Bank are equipped and used cars shuttle from where in to work every day and go to work as the new maximum bid does not exceed 450 million per car.
+ Headquarters of the Bank of social policy be equipped with as many as 10 cars with the new maximum bid cannot exceed 400 million, a car and 2 domestic Assembly two cars at a price not exceeding 600 million new purchase/a car.
+ Each branch of the Bank of social policy, the central cities are equipped with 1 car garage with new purchase price does not exceed the maximum 350 million, a car and two cars assembled in the 1st water with the new maximum bid cannot exceed 600 million/1 car. Private branch in Ho Chi Minh City and Da Nang City Branch is equipped to add each branch 1 two bridges.
Cars that used to serve the needs of the work, the work of the Bank, not deployed the shuttle officials and leaders of the branch from the residence to the workplace.

-Installation of fixed telephony in the private home and mobile phones for staff working at the Bank are dedicated to social policy is made as follows: + officers are equipped with 1 fixed phone in the home, including: The dedicated members of the Management Board;
The Deputy Director;
Chief Accountant, Office of the Bank of the central social policy;
The Board of Directors of the Exchange, training center.
The Board of Directors of the Bank branch provincial social policy.
The cost of buying your fixed telephone not too 300,000 VND/air, the cost of installing your payment according to contract installation register with the post office.
Object case in an equipped but has a landline at home are not paid.
+ Staff is equipped with 1 air mobile include: members are dedicated to the Board;
The Deputy Director;
Chief Accountant, Office of the Bank of the central social policy;
The Director of the training center;
Bank branch Director of social policy.
The cost of buying your mobile phone not so 3 million VND/air, the cost of installing your payment according to contract installation register with the post office.
-The depreciation of fixed assets of Bank of social policy implementation such as for business.
3. social policy Bank is entitled to change the capital structure and the assets within the system to perform its operations as required by the law.
4. social policy Bank implemented secure capital in operations as defined in article 9 of financial management regulations attached to decision No 179/2002/QD-TTg dated December 19, 2002 by the Prime Minister and the other rules about secure capital in operation as required by law.
5. Any loss of capital, assets and the terms of the Bank's outstanding loans to social policy must be founded thereon determine the extent, causes, responsibility and handled according to the following principles: – If the capital, assets and account for losses due to subjective causes of the collective or individual object caused the loss compensation as defined of the law. The Board of the social policy Bank compensation decisions and take responsibility for his decisions.
-With regard to the property insured shall handle under the insurance contract.
-With regard to the objective risks in respect of the account for the social policy Bank, using the reserve fund to offset the credit risk or make ýrủi handle ýro by decision of the Prime Minister.
-The value of losses after having recovered and offset by the sources above, if the deficiency is offset by the Reserve Fund of the Bank's financing of social policies. Cases in financial backup Earth orbit was not enough to offset, Chairman of the Board of the Bank of social policy reports to the Minister of finance to review the decision.
6. Inventory, revaluation of assets 6.1. Social policy Bank to perform inventory, revaluation of assets in the following cases:-asset inventory periodically and at the end of the financial year.
-Inventory, revaluation of assets as determined by competent State bodies.
-Liquidation sale of property alienation, 6.2. The inventory, revaluation of assets must be in accordance with the current rules for State enterprises. Inventory results, revaluation of assets of Bank of social policy must be sent to the Finance Ministry. The case of the inventory results, revaluation of assets have soared, decrease in comparison with the value accounting on accounting, banking, social policy is responsible for explaining, proposing measures to handle Finance Ministry report, review the decision.
7. the social policy Bank is entitled to rent the property administered by the Bank according to the principles of effective conservation and development of the capital under the provisions of the civil code and the provisions of the law. The lease of the Headquarters work because the Board decided to follow the proposal of the Director General of social policy Bank.
8. social policy Bank to be liquidated, the sale of these assets less alienation, loss of quality, the property damage is not likely to recover property, backward techniques without the need to use or not to use effectively.
-When the sale, liquidation of property alienation, social policy Bank to set up the Council to evaluate the technical situation, assess the value of the property or rent appraisal. The property that the law stipulated holding the auction when the bank liquidation, sale concessions in social policy to the auction Organizer, public notice as required by law. If the assets liquidation form lifted, cancel must organize the Bar Council the reason General Manager Bank of social policy decisions.
-The difference between the amount of money obtained by selling concessions, liquidation of property with the value of the property remaining concessions sold, liquidated and the hefty costs of sale, liquidation is in the accounting results of the Bank's activities in social policy.
9. With regard to the assets the Bank of social policy go rent, mortgage, pledge, preserving the client's custody, social policy Bank responsible for management, maintenance, or use under the agreement with the client match the rule of law.
III/Extract ESTABLISHED RISK PREVENTION And HANDLING Of RISKS 1. Social policy Bank to cost accounting reserves the risk of exchange rate for the account of foreign capital as required by the Government for loans to poor households and the policy object. The extract of established reserves only of exchange rate risk is made when the average transaction rates on the interbank market by the State Bank (SBV) announced at the time of extract formed reserve higher rates risk rates are in accounting bookkeeping of Bank of social policy.

The number must be quoted up contingency risks exchange rate = balance resources mobilized foreign currency exchange rates due to the SBV x announced-rates are accounting in accounting numbers are quoted up risk prevention rates = to cite risk reserve setting rates-reserve balances existing rates risk time risk estimate is quoted exchange rate : The excerpt up risk reserve rates was conducted for each type of capital of each currency and are aggregated into detailed risk prevention rates to do cost accounting base of operations of the Bank of social policy. The quoted exchange rate risk estimate is made at the time of accounting courses (December 31 calendar year) to establish the financial reporting year.
The case number must be quoted on risk prevention at a rate greater than the number of preventive risks existing rates, the Bank of social policy implementation risk estimate is quoted rates according to the extracted number created above.
The case number must be quoted up risk prevention rates less than or equal to the reserve balance risks existing rates, the social policy bank balance transfer existing backup to next year for further use.

The purpose of the quote up risk reserve rate to offset the risks due to fluctuations in market rates increase leading to social policy Bank to increase costs for the purchase of foreign currency to pay the foreign debt payment. Social policy Bank was using reserves to risks existing rates to offset the difference in rates of fact arise when making purchase of foreign currency to pay foreign debts. Case reserves for risks is not enough to offset the rate of exchange rate difference arising during the year, the Chairman of the Board of the Bank of social policy reports to the Minister of finance to review the decision.
2. Reserve Fund credit risks 2.1. Social policy Bank was established the reserve fund to offset the risk of losses due to objective causes arising in the process of lending to poor households and the policy object.
Credit risk prevention funds be used to offset these risks by objective causes such as natural disasters, fires, epidemics, State policy changes or fluctuations in market prices ... arise in an individual locally after using the Agency's compensation insurance (if any).
2.2. The levels of extract formed Reserve Fund annual credit risk is calculated by 0.02% on the average balance of the year.
The average debt balance is calculated according to the methods of arithmetic average loan balance of all the months of the year as defined in point 3 of this circular section IV.
2.3. The quoted Fund redundant estimate credit risks was conducted on December 31 every year.
2.4. the end of the year, if not handled the Fund preventive credit risk, balance of the Fund was transferred to the reserve fund credit risks the following year. Case reserve fund balance credit risks is not enough to offset the losses incurred in the year, the Chairman of the Board of the Bank of social policy reports to the Minister of finance to review the decision.
Chairman of the Board of the Bank of social policy is responsible for the regulation and make use of Fund credit risk reserve to handle risks in the Bank's activities in social policy.
3. The processing of these risks by objective causes arising on an extension made by the decision of the Prime Minister.
IV/COMPENSATION LEVEL DIFFERENCE Of INTEREST RATES And MANAGEMENT FEE 1. Scope and principles of compensation level difference of interest rates and management fee for social policy: Bank-the State budget provided only make up the difference in interest rates and management fee for the loan subject to stipulated in Decree No. 78/2002/ND-CP dated October 4, 2002 by the Government. The State budget is not granted to compensate the difference in interest rates and management fee for: + loan balances are not the right audience + The Banking program to social policy entrusted by organizations and individuals, other domestic and foreign government debt balance + for circled, delete and allow government debt dealt with customers but has its corresponding processing for the social policy Bank.
-The level of the interest rate disparity compensation levels are determined on the basis of the difference between the interest rates the Republic capital including capital sources do not have to pay interest rates with the average lending rate.
-Management fee is determined on the number of actual management costs in the right mode but does not exceed 0.6% per month calculated on the number of outstanding loans have gained interest.
-The provision of compensation is made according to the method of temporarily granted quarterly under the plan and have to adjust according to the implementation of the previous quarter in the range of estimated annual State budget layout for this goal; the number of official compensation level for the whole year will be determined after the end of the financial year.
-Social policy Bank responsible for construction planning grant proposal to compensate the difference in interest rates and the cost of management reports the Ministry of finance, the Ministry of planning and investment as prescribed in this circular.
2. building level plans to compensate the difference in interest rates and management fee.
-Based national poverty programmes, job creation, poverty reduction and social policy Bank plans to grant interest rate disparity compensation and management costs for the year of the plan sent the Ministry of finance, the Ministry of planning and investment on construction time payment currency annual State budget as required by the law on the State budget and the writing guide.
-Building level plans to compensate the difference in interest rates and management costs for the year planned by the social policy Bank is made according to the formula specified in section 3 below.
-On the basis of planned level make up the difference in interest rates and management fee of the social policy Bank, pursuant to the national program of poverty reduction and job creation, to base the ability to balance the State budget, the Ministry of finance determines the number of planned compensation level difference of interest rates and the cost of management and inform social policy Bank.
-The base-level indicators make up the difference in interest rates and management costs in a year are the Ministry of Finance announced, social policy Bank responsible for construction, reported the Ministry of finance plans to temporarily grant the offset quarterly base-level implementation.
3. Determine the number of levels to compensate the difference in interest rates and the actual management costs.
Social policy the Bank determines the interest rate disparity compensation level and the actual management fee according to the following formula.

The amount of compensation granted = number + number of interest rate spreads in the cost management Of the interest rate disparity = average loan size average interest rate x the capital-the average interest rate for the loan Of management costs are determined by the number of actual costs of proper expenses regime as defined in this circular but not exceed 0.6% per month calculated on the outstanding balance of loan have gained interest.
Among them: a) the average loan size is the total average loan balances the right audience, is determined by the following formula: average loan size you = total outstanding last month of the month in the third quarter the average loan last March outstanding year = + ... + 12 12 last month outstanding. b) the average interest rate on the average interest rate of capital the capital = total the interest rate is charged for the mobilization of the resources the average capital balance-the total amount of interest payable for the mobilization of capital is the amount of interest payable for the mobilization of the resources of the social policy Bank mobilization of all the months in the year,.

The average capital balance you = the total capital balance, end of the month in the third quarter the average funds in balance = Balance + 1 last month capital..... + 12 12 last month Balance-the balance of resources Bank of average social policy is calculated for all sources of capital are not charged interest rates sources of capital, interest, capital deposits to provide payment services. When calculating the average capital balance, social policy Bank was the exclusion of the capital actually used to invest, procurement of fixed assets (Yuan price of fixed assets minus depreciation).
Entrusted capital from the organizations and individuals in and outside the country, the State capital moved to make such debt, debt elimination for the customer according to the decision of the Government will be excluded when calculating the average interest rate liabilities.
c) average lending rate average loan interest rate = interest receivable Total Total average loan-interest receivable total are due interest receivable of the debt in due and overdue debt of the outstanding loans by each of you, in five months.
d) has obtained outstanding rate of interest

-Rate debt has gained interest applies to plan years is the rate of residual debt have obtained real interest rates the first 6 months of the year before the year of the plan. The rate of residual debt have obtained real interest rates the first 6 months of the year before the year of real interest rate plan currency 6 months divided by the amount of interest receivable by 6 months.
-The rate of outstanding loans has obtained the actual interest rate is calculated by the number of real interest rate currency appreciation, the year divided by number of interest to currency appreciation, in.
management fee) be applied in 3 years is determined by the number of the cost management under the right content, the costs specified in this circular, the Ministry of finance approved annual plan but does not exceed 0.6% per month calculated on the number of outstanding loans have gained interest. For the programs of social policy Bank made loans mandated by decision of the Prime Minister which has defined a management fee, the social policy Bank was entitled to fees as defined in the decision.
compensation order 4, the difference in interest rates and management costs.
4.1. Interim quarterly compensation levels.
-The interim quarterly compensation level is done according to the principle: + 75% level for the first quarter quarter plan. + 75% level II Quarter second quarter plan adjustment of ± 3.
+ 75% level of quarter III Quarter plan adjustment of ± 6 months of the year.
+ Fourth quarter level 75% fourth quarter plan adjustment of ± 9 months of the year.
-On July 15, the start of quarter, aggregate data base from the branch bank of social policy, social policy Bank-level compensation plan you submitted captions, with the Finance Ministry.
-The base-level compensation plan is arranged in the State budget plan; on the basis of the plan level clearing bank of social policy, on July 25, to surrender, the Ministry of finance temporarily granted compensation for the social policy Bank under the rules-level adjustment of the offset you +/first quarter on July 15, after the, the base aggregate data from the branch Social policy Bank, counted the number of actual compensation to the previous quarter, the number of variances with the number was temporarily granted to compensate the previous quarter accompanied by captions sent the Ministry of finance.
+ The base plan was arranged in genus State budget estimates, on the basis of the proposal to grant the Bank's social policy, the Ministry of finance determines the real numbers must be granted compensation previous quarter: a. If the real number is higher than the previous quarter's level of compensation levels temporarily, the Finance Ministry complement the missing part along with temporary compensation level of the following quarter.
b. If the real number is lower than the previous quarter's level of compensation levels temporarily, the Finance Ministry will deduct the number of granted temporary level crossing to compensate you after.
4.2. Adjustment of compensation levels annually, according to the official settlement.
-End of year data base, financial settlement was formally approved by the Board, the social policy Bank recalculated the number to compensate all five with overs to send the Ministry of finance, the Ministry of planning and investment.
-Level compensation plan base year was deployed in the State budget; settlement data base and the actual operation situation of the year of the social policy Bank, the Finance Ministry official came to grant compensation for the whole year the Bank of social policy and make adjustments. Private management fee argument is entitled will be determined on the basis of average loan balances and the rate of actual management fee corresponds with the average debt balance was approved by the Ministry of Finance announced plans in estimating the level of offset interest rate spreads.
The adjustment of compensation levels under the official settlement is made as follows: + If the compensation to be granted in a year higher than the official number was granted offset in the year (according to you), the Ministry of finance will complement the missing parts within the scope of the plan was announced. Part of the difference between the number of grade crossing clearing officially a year and plans to be announced (if any) will be arranged in level compensation plan the following year.
+ If the amount of compensation to be granted in a year lower than the official number was granted offset in the year (according to you) then the difference will be retained beyond the level to compensate for the first quarter of the next year (next year the case still arise the level compensation); or to return it to the State budget (case next year the grant of compensation does not arise).
V/INCOME MANAGEMENT, cost: 1. The income of the social policy Bank's entire account arising out of business activities and other activities, including: 1.1. Income from professional activities:-Currency interest rates for loans to poor households and policy objects-Currency deposit interest rates of the Bank of social policy at the State Bank of India, the State Treasury and commercial banking;
-Charge entrusted lending under mandate contracts;
-Currency levels offset the difference in interest rates and management fee due to the State budget;
-Currency of payment services and funds;
-Currency business activities and other services;
1.2. Income from other activities:-Currency liquidation, sale of property alienation of social policy Bank (after excluding the remaining value and liquidation expenses, selling concessions);
-Currency from the debt has been processed from the Fund preventive risk, have to be handled at the discretion of the Prime Minister;
– Other earnings.
2. The cost of the social policy Bank's reasonable expenses in the period, including: 2.1. Genus professional activity:-costs are charged interest on the money mobilization of capital;
-Cost payment services and funds include expenses of payment services; postal charges, network communications; genus unloading transportation money, tally sort and Pack money, protection money and other expenses on payments and cheques, payment for service fees-implementation-mandated lending to the poor and the policy object.
+ Loan cases mandated through the hive group: the level of service charges mandated by the Bank of social policy and implement mandated lending agreement, which spent organizing mandated not exceed 0.22% per month calculated on the outstanding balance has gained interest and commissions for the loans does not exceed 0.1% per month calculated on the outstanding balance had currency are interest rates.
+ Case lending mandate not through the Group: the level of service charges mandated by the Bank of social policy and implement mandated lending deals but not exceeding 0.32% per month calculated on the number of outstanding loans have gained interest.
-More details about joining the currency market – other Expenditure for professional activities.
2.2. The genus filed taxes, fees and charges as required.
2.3. The cost estimate quoted room rates and risks excerpt created the reserve fund credit risks;
2.4. The genus for officers, public servants, employees of the social policy Bank-salary, wage allowances for staff under the regime led by the Prime Minister to decide;
-Social insurance, health insurance, contribution funding under the Union regime of State regulation;
-Eat between ca: costs per person does not exceed the minimum wage rules for State employees;
-Trading outfit, the maximum spending does not exceed 500,000 VND/person/year;
-Spending labor protection means for the objects needed labor protection according to the regulations;
-Allowances for members of the Board work professional sales at central as defined in Decree No. 25/CP dated 23/5/1993 of the Government;
-Extra Spending granted responsibility for members of the Board of consultants of the Management Board, Supervisory Board Chief members of the Board, the Board Member representing the Board, monthly spending levels for each of the members is 50,000 VND/person/month;
-Pay the remuneration for the officer, ward with 50,000 VND/communes/month.
-Spending retrenchment for workers performing under Decree No. 198/CP on 31/12/1994 of government regulations and enforcement guide details some of the things the labour laws and the documents of the State.
-For female laborers according to the specified mode.
2.5. The cost of the assets of the social policy Bank

-Depreciation of fixed assets according to the regulations governing the storage, use and depreciation of fixed assets for existing businesses-repair costs of fixed assets in order to restore the capacity of the property is a direct accounting or allocate fade into operating costs during the year. As for what fixed assets where typical repair costs of fixed assets incurred unevenly between the States, the years if social policy Bank want to extract before the repair costs of fixed assets on the operational costs to plan plans quote before the repair costs of fixed assets report to the Finance Ministry to consider decision. Social policy Bank are finalizing the actual repair cost incurred with repair costs have been quoted before, if the actual repair costs greater than the number was quoted then the difference is straight or gradual allocation accounting on costs in the period, if the actual repair cost is less than the already quoted then the difference be accounted into the revenue in the period.
-Cost of renting property are accounted into the costs of activities according to the actual number of years based on the lease property, lease property pay case once for many years then leasing allotted fade into operating costs according to the number of years of use of the property.
-Chi shops labor tools are measured on number of officers, officer of the social policy Bank with the average no more than 2.2 million people per year.
-Buy property insurance for those assets to buy insurance as required by law, spending on property insurance contract was signed with an insurance agency.
2.6. Expenditure for public service management and operations: expenditures are made according to the principle:-the level of spending for each of the payments made under State regulations.
-General public service management and spending of the social policy Bank calculated on the number of officers, who average in social policy must not exceed 16 million VND/person/year.
-The expenses for the operation and management of the public service include: + genera, buy materials and printed papers include expenses for the purchase of Office materials, printing papers, bearing the news, gasoline, and other materials.
+ Genus diem for officers, officials, and foreign travel according to the regulations of the Ministry of finance for the administrative career.
+ Spending for training, training for officials and employees in the social policy Bank. Genus level as defined by the State administrative agency for the industry.
+ Genera, scientific research, technological innovation research; initiatives, improvements in order to enhance the effectiveness of the Bank's activities in social policy. Research and estimates the cost of each study subject must be the Board of the social policy Bank approval and responsible about the effectiveness of that topic.
+ Postage and phone Spending is spending on postage, communication, telephone, Telegraph, telex, news channel tv rental, fax ... charged according to the invoice of the postal Agency. The genus payment using fixed telephones installed at home, and cell phones for the objects that are equipped to follow the following norms: Deputy Chairman of the Management Board be paid not more than 200,000 VND/month for a landline at home and 400,000 VND/month for mobile objects remaining to be paid no more than 100,000 VND/month for a landline at home, and 250,000 VND/month for mobile + support for the activities of the party, the Union of the social policy Bank under the provisions of the State (not including expenses in favour of local industry, unions, social organizations and other bodies).
+ Genus purchase documents, books, newspapers.
+ Genera, electricity, water, health, sanitation Agency.
+ Transaction costs, foreign, front desk, Conference fees, and other expenses are associated with the performance in the first three years, does not exceed 7% of the total costs per year and no more than 5% the following year.
+ More details for the inspection, testing, auditing of social policy Bank according to the prescribed regimes.
+ Read for fire activity, cure cháyý in Agency regulations + expenses on environmental protection.
+ Other management costs as stipulated.
2.7. other Expenditure-spending hefty selling, lýí assets (including the remaining value of the fixed asset when the hefty selling, líý)-other expenses according to the fact arise and have reasonable documentation.
3. social policy Bank not to cost accounting the following:-the damage was supported by the Government or insurance agency, on damage compensation;
-Expenses penalty due to administrative violations, environmental violations, fines owed overdue loans due to subjective causes, violations of financial regimes;
-The basic construction investment, purchase, upgrade, improvement of fixed assets in investment capital construction;
-The expenses for the repair, maintenance and equipment the property benefits such as housing, lodging of officers, civil servants, staff of the social policy Bank, expenses for other benefits;
-The expenses of local supporters, the social organizations, other agencies;
-Read the work of domestic and abroad pass costs due to State regulation;
-Expenses in other funding sources.
VI/HANDLE INCOME DISPARITY And The PURPOSE Of USE Of FUNDS 1. The disposal of the Bank's income disparity in social policy is made as defined in article 18 decision no 180/2002/QD-TTg dated December 19, 2002 of the Prime 2. The purpose of using the 2.1 code. Additional reserves fund capital used to replenish Capital Funds in financial backup 2.2 is used to offset the rest of the capital loss, loss of property and the payment of outstanding loans that occur during the operation of the social policy Bank after it has been offset by compensation of the Organization personal, caused the loss of the insurance organization, and use the Fund preventive risk. 2.3. Investment and Development Fund: investment to expand the scale of the operation and the technological innovation of the equipment, working conditions of social policy Bank.
Based on the investment needs and the ability of the Fund, the Board of the Bank of social policy decisions and investment measures form the principle of safe and effective.
2.4. the Pension Reserve Fund takes a job used to pay subsidies for workers who have been working in social policy Bank enough from 1 years or more temporary jobs lost according to the regulations of the State; genus retraining technical expertise for workers due to changing technology or move on to a new job; vocational training for women workers of the social policy Bank and the fostering of professional proficiency for the officials and employees working in the Bank of social policy. This code is only used to support the workers who lost jobs due to other causes such as extra labour because the technology changes, so change the organization when yet another job, or not yet resolved in time for retrenchment.
2.5. the reward Fund used to:-bonus last year or the regular bonus for staff officer of the social policy Bank. Bonus level by the Director-General decided to follow the proposal of the Chairman the emulation rewarded the Bank of social policy on the basis of labor productivity, the merits of each of the officers, employees working in the Bank of social policy.
-Sudden Prizes for the individual, the collective of social policy Bank has technical innovations, business processes effective. Bonus level by the General Director of the Bank of social policy decisions.

-Rewards for individuals and units in addition to the social policy Bank has relations, completing the contract conditions, contribute effectively to the activities of the social policy Bank. Bonus level by the President of the Board of the Bank of social policy decisions.
2.6. the welfare fund is used to:-construction or repair, replenishment of construction works to the benefit of the social policy Bank, which invested in construction of the general welfare in the industry, or with the unit according to the contract agreement.
-For sports activities, cultural and public welfare of cadres, officers, social policy Bank.
-Contribution to the Social Welfare Fund.
-Difficult subsidy Spending frequent, unscheduled for officials and employees of the Bank of social policy.
-Spending on other welfare activities.
Director General of social policy of Bank collaborated with the Union Executive Board to manage, use of this Fund.
VII/mode of ACCOUNTING, statistics, auditing, reporting and FINANCIAL PUBLICITY: 1. social policy bank accounting regimes, auditing, statistics as defined by law, record the original vouchers, bookkeeping and updated to reflect full, timely, honest accurate, objective, professional activities.
2. The financial year of the social policy Bank begins on January 1st and ends on December 31 of the calendar.
3. social policy Bank has the responsibility to prepare and submit to the Ministry of finance, financial planning, including: a) planning of resources, use of capital.
b) income plan – costs.
c) level plans to compensate the difference in interest rates and management fee from the State budget (form 01-KH) financial plan is to base the Bank of social policy implementation during the year and must be the Board of the Bank of social policy approved and sent to the Ministry of finance.
4. social policy Bank has the responsibility to prepare and submit financial reports to the Finance Ministry periodically quarterly and year unexpectedly and another under the provisions of this circular.
a) content of the financial statements include: (according to the form attached to this circular)-level III accounts balance sheets (including foreign exchange accounts table)-the Board of the Bank's assets to social-policy implementation report income, expenses (according to form 1-BC)-situation report capital mobilization , use of capital (in the form 2-BC)-situation report overdue debt of the Bank (under the form 03-BC)-situation report the income of employees (according to form 4-BC)-report excerpts and use risk prevention (according to form 5-BC)-report the difference in interest rates and management fee level offset proposal (under Form 6-BC) b) Director General Social policy Bank responsible for the accuracy, the integrity of the financial statements.
5. check, financial settlement.
-Financial settlement reports annually by the President of the Board of the Bank of social policy approved and sent to the Ministry of finance. The audited and certified financial report the annual social policy Bank by the State Audit Agency perform. The results of the audit of financial statements of the Bank of social policy must be sent the Ministry of finance and the State Bank.
-Social policy the Bank is responsible for the accuracy, the integrity of the financial statements. The Finance Ministry made checking the observance of the financial regime, settlement levels offset the difference in interest rates and management fee for the social policy Bank.
6. the social policy Bank prepare internal audit, announced the results of the financial activity of their annual match with the regulations of the law on credit institutions and the scope, the scale of their operations.
Chapter 3: IMPLEMENTATION-this circular have effect after 15 days from the Post Gazette.
-Based on the guidance in this circular, the text of the regulation on the financial regime of State social policy Bank, build financial regulations applied in the Bank's unit social policy reports the Finance Ministry approval before submission to the Board for approval to make the base implementation.
-In the process if there are obstacles, the proposal reflects on the Finance Ministry to consider and resolve.