CIRCULAR

AMENDING CHART OF ACCOUNTS OF CREDIT INSTITUTIONS ENCLOSED WITH DECISION NO. 479/2004/QD-NHNN DATED APRIL 29, 2004 AND REGULATIONS ON FINANCIAL STATEMENTS OF CREDIT INSTITUTIONS ENCLOSED WITH DECISION NO. 16/2007/QD-NHNN DATED APRIL 18, 2007 OF GOVERNOR OF STATE BANK OF VIETNAM

Pursuant to the Law on the State Bank of Vietnam dated June 16, 2010;

Pursuant to the Law on Credit Institutions dated June 16, 2010 and the Law on amendments to the Law on Credit Institutions dated November 20, 2017;

Pursuant to the Law on Accounting dated November 20, 2015;

Pursuant to the Government's Decree No. 16/2017/ND-CP dated February 17, 2017 prescribing functions, tasks, powers and organizational structure of the State bank of Vietnam;

At the request of the Director of the Finance and Accounting Department;

The Governor of the State Bank of Vietnam promulgates a Circular providing amendments to the chart of accounts of credit institutions enclosed with Decision No. 479/2004/QD-NHNN dated April 29, 2004 and regulations on financial statements of credit institutions enclosed with Decision No. 16/2007/QD-NHNN dated April 18, 2007 of the Governor of the State Bank of Vietnam.

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1. Section II – The chart of accounts of credit institutions (as amended) is amended as follows:

a) Level-3 subaccounts "1391-Specific provisions” and “1392- General provisions” are added to account 139- Provision for loan losses;

b) Name of level-2 subaccount “387-Assets provided for ensuring the discharge of the guarantor’s obligations of which ownership has been transferred to the credit institution and disposition is pending” is changed into “387-Collateral provided for ensuring the discharge of the guarantor’s obligations of which ownership has been transferred to the credit institution and disposition is pending”;

c) A level-3 subaccount “3948- Interests receivable from other credit extension activities” is added to the account “394- Interests receivable from credit activities”;

d) Name of level-3 subaccount “4032- Discounts, rediscounts on financial instruments” is changed into “4032- Discounts on financial instruments”;

dd) Name of level-3 subaccount “4033- Financial instruments-based loans” is changed into “4033- Loans secured by financial instruments”;

e) Name of level-3 subaccount “4035- Special support loans” is changed into “4035- Special loans”;

g) Level-2 subaccount “405- Selling and repurchasing government bonds from State Treasury” is added to account “40- Debts owed to Government and State Bank";

h) Level-2 subaccount “495- Interests payable on other credit extension activities” is added to account “49– Interests and fees payable”;

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k) Level-2 subaccount “953- Useful life-based values of finance leased assets” is added to account “95- Assets provided under finance lease agreements”;

l) Name of level-2 subaccount “994- Mortgaged or pledged assets, financial instruments of borrowers” is changed into “994- Mortgaged, pledged, discounted and rediscounted assets, financial instruments of borrowers”;

m) Name of level-2 subaccount “995- Distrained or foreclosed assets pending disposition” is changed into “995- Collateral provided for ensuring the discharge of the guarantor’s obligations of which disposition is pending”.

2. Section III – Entries of accounts (as amended) is amended as follows:

a) Contents of account 139- Provision for loan losses are amended as follows:

“Account 139- Provision for loan losses

This account reflects a credit institution’s establishment, settlement and reversal of provisions for loan losses in accordance with regulations of law on establishment and use of provisions for dealing with risks of deposits at credit institutions and foreign bank branches (FBBs) established and operating under the Law on Credit Institutions, and deposits at overseas credit institutions.

Account 139 comprises the following level-3 subaccounts:

 1391- Specific provisions

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Entries of these accounts:

Credit side:

- Provisions recorded as expenses.

Debit side:

- Provisions used for dealing with risks.

- Reversal of the surplus of provisions already set aside as prescribed.

Credit balance:

- This section reflects existing provisions at the end of accounting period.

Detailed accounting:

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- 01 subaccount may be used.”

b) Contents of account 391- Deposit interests receivable are amended as follows:

“Account 391- Deposit interests receivable  

This account reflects the accumulated amounts of interests receivable on the deposits that the credit institution makes at the State Bank and other credit institutions.

Account 391 comprises the following level-3 subaccounts:

 3911- Interests receivable on VND deposits

 3912- Interests receivable on foreign-currency deposits

Entries of this account shall comply with the following provisions:

1. Deposit interests shall be recorded on a time and actual interest-rate basis in each period.

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Debit side:

- Increase in accumulated amounts of interests receivable.

Credit side:

- Decrease in accumulated amounts of interests receivable.

Debit balance:

- This section reflects the remaining interest amounts that the credit institution has to collect.

Detailed accounting:

- Subaccounts may be opened for each type of deposits."

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Subaccount 3948- Interests receivable from other credit extension activities

d) Contents of account 397- Fees receivable are amended as follows:

“Account 397- Fees receivable

This account reflects the fee amounts that the credit institution has to collect during its operation.

Entries of this account shall comply with the following provisions:

1. Fees collected during operation of the credit institution shall be recorded on the basis of time length and the actual fee amounts collected in each period.

2. Fees receivable must represent the accrued fee amounts that the credit institution has recorded as its incomes but has not yet been paid.

Debit side:

- Increase in fees receivable.

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- Decrease in fees receivable.

Debit balance:

- This section reflects the remaining fee amounts to be collected.

Detailed accounting:

- Subaccounts may be opened for each type of services provided with fee collection.”

dd) Contents of account 403- VND loans granted by State Bank

“Account 403- VND loans granted by State Bank

This account reflects the loan amounts in VND that the credit institution has borrowed from the State Bank.

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 4031- Credit file-based loans

 4032- Discounts on financial instruments

 4033- Loans secured by financial instruments

 4034- Clearing loans

 4035- Special loans

 4038- Other loans

 4039- Overdue debts

Entries of these accounts:

4031- Credit file-based loans

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4033- Loans secured by financial instruments

4034- Clearing loans

4035- Special loans

4038- Other loans (including term loans to meet the Government’s objectives)

These accounts are used for recording the amounts of unmatured loans in VND that the credit institution has borrowed from the State Bank.

Credit side:

- Loan amounts borrowed from the State Bank.

Debit side:

- Loan amounts repaid to the State Bank.

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Credit balance:

- This section reflects the loan amounts that the credit institution owns to the State Bank.

Detailed accounting:

- 1 subaccount may be opened.

Account 4039- Overdue debts

This account is used for recording the overdue debt amounts in VND that the credit institution owes to the State Bank.

Credit side:

- Overdue loan debts (transferred from “loans granted by the State Bank” accounts).

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- Loan amounts repaid to the State Bank.

Credit balance:

- This section reflects the overdue loan debts owed to the State Bank.

Detailed accounting:

- 1 subaccount may be opened.”

e) Account “405- Selling and repurchasing government bonds from State Treasury” is added as follows:

“Account 405- Selling and repurchasing government bonds from State Treasury”  

This account reflects government bond selling and repurchase transactions in VND conducted with the State Treasury during the period.  This account is used for recording values of contracts, and not used for recording interests that the buyer (State Treasury) receives on behalf of the seller (the credit institution) at times within the contract validity.

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Credit side:

- Value of the first transaction determined at its settlement date (the credit institution sells bonds to the State Treasury).

Debit side:

- Value of the first transaction determined at the settlement date of the second transaction (the credit institution repurchases bonds from the State Treasury).

Credit balance:

- Value of government bonds being sold to the State Treasury when the contract has not yet expired.

Detailed accounting:

- Subaccounts may be opened for each type of government bonds.”

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“Account 491- Deposit interests payable 

This account reflects the accumulated interest amounts on deposits that the credit institution has to pay to its customers.

Entries of this account shall comply with the following provisions:

1. Deposit interests payable shall be recorded on a time and actual interest-rate basis in each period.

2. Deposit interests payable represent the accumulated amounts of interests that the credit institution has recorded as its expenses but has not yet paid to customers.

Account 491 comprises the following level-3 subaccounts:

 4911- Interests payable on VND deposits

 4912- Interests payable on foreign-currency deposits

 4913- Interests payable on VND saving deposits

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Credit side:

- Increase in accumulated amounts of interests payable.

Debit side:

- Decrease in accumulated amounts of interests payable.

Credit balance:

- This section reflects the accumulated amounts of interests payable which have not yet been paid.

Detailed accounting:

- Subaccounts may be opened for each type of deposits."

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“Account 495- Interests payable on other credit extension activities 

This account reflects the accumulated amounts of interests payable on other credit extensions granted to the credit institution by the Government and other organizations and individuals.

Entries of this account shall comply with the following provisions:

1. Interests payable on other credit extensions shall be recorded on a time and actual interest-rate basis in each period.

2. Interests payable on other credit extensions represent the accumulated amounts of interests that the credit institution has recorded as its expenses but has not yet paid to customers.

Account 495 comprises the following level-3 subaccounts:

4951- Interests payable on other credit extensions in VND.

4952- Interests payable on other credit extensions in foreign currencies.

Entries of account 495 shall be made in the same manner as those of account 491.”

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“Account 497- Fees payable

This account reflects the accumulated amounts of fees that the credit institution has to pay to suppliers when using their products and services.

Entries of this account shall comply with the following provisions:

1. Fees payable to suppliers shall be recorded on the basis of time length and actual fee amounts payable in the period.

2. Fees payable monitored on this account represent the accumulated fee amounts that the credit institution has recorded as its expenses but has not yet paid to suppliers.

Credit side:

- Increase in fees payable.

Debit side:

- Decrease in fees payable.

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- This section reflects the remaining fee amounts to be paid to suppliers.

Detailed accounting:

- Subaccounts may be opened for each supplier.”

k) Contents of account 749- Revenues from other business operations are amended as follows:

“Account 749- Revenues from other business operations"

l) Account 953- Useful life-based values of finance leased assets is added as follows:

“Account 953- Useful life-based values of finance leased assets 

This account reflects the values of finance leased assets which gradually decline throughout the asset’s useful life and shall be recorded according to the rule that the leased asset has its value gradually declined and will be transferred to the lessee (if prescribed in specific written agreement) by the end of the lease term.

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Debit side:

- Increase in useful life-based values of finance leased assets. 

Credit side:

- Decrease in useful life-based values of finance leased assets. 

Debit balance:

- This section reflects the useful life-based values of finance leased assets. 

Detailed accounting:

 - Subaccounts may be opened for each type of finance leased assets.”

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“Account 995- Collateral provided for ensuring the discharge of the guarantor’s obligations of which disposition is pending

This account reflects the value of assets received by the credit institution as collateral for fulfillment of the guarantor’s obligations of which disposition is pending.

Debit side:

- Value of the collateral provided for ensuring the discharge of the guarantor’s obligations of which disposition is pending

Credit side:

- Value of the collateral provided for ensuring the discharge of the guarantor’s obligations which has already been disposed of.

Debit balance:

- This section reflects the value of the collateral provided for ensuring the discharge of the guarantor’s obligations of which disposition is pending.

Detailed accounting:

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- Subaccounts may be opened for each type of assets provided as collateral for discharge of the guarantor’s obligations of which disposition is pending.

In addition to these subaccounts, the credit institution may open separate books for monitoring assets received as collateral for discharge of the obligations of each guarantor of which disposition is pending.”

3. Some phrases of the Chart of accounts of credit institutions enclosed with the Decision No. 479/2004/QD-NHNN dated April 29, 2004 of the Governor of the State Bank of Vietnam (as amended) are replaced as follows:

a) The phrase “Bảng cân đối kế toán” (“Balance sheet”) is replaced by the phrase “Báo cáo tình hình tài chính” (“Statement of financial position”) in the Decision No. 479/2004/QD-NHNN (as amended);

b) The phrase “để đảm bảo cho các hoạt động cung ứng dịch vụ thanh toán, cấp tín dụng được thực hiện theo hợp đồng, cam kết đã ký” (“for ensuring provision of payment services or credit extensions under the signed contract or commitment") is replaced by the phrase “để đảm bảo việc thực hiện nghĩa vụ theo quy định pháp luật” (“for ensuring the fulfillment of obligations as prescribed by law”) in entries of account 427- Deposited amounts in VND, account 428- Deposited amounts in foreign currencies in the Decision No. 479/2004/QD-NHNN (as amended);

c) The phrase “bị tổn thất” (“losses incurred”) is replaced by the phrase “đã xử lý rủi ro” (“risks handled”), and the phrase “nợ tổn thất” (“debts with default risk”) is replaced by the phrase “nợ đã xử lý rủi ro” (“debts of which risks have been handled”) in account 97- Handled bad debts in Section II- Chart of accounts, and entries of account 97- Handled bad debts in Section III- Entries of accounts in the Decision No. 479/2004/QD-NHNN (as amended).

Article 2. Amending regulations on financial statements of credit institutions enclosed with Decision No. 16/2007/QD-NHNN dated April 18, 2007 of the Governor of the State Bank of Vietnam (as amended by Circular No. 49/2014/TT-NHNN dated December 31, 2014, and Circular No. 22/2017/TT-NHNN dated December 29, 2017)

1. Items of debts owed to the Government and State Bank in Section I Part B in Forms B02/TCTD, B02/TCTD-HN (as amended) are amended as follows:

No.

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Notes

Current year

Previous year

Method for collecting data from balance sheets (applied to statement of financial position)

Method for collecting data applied to consolidated statement of financial position

(1)

(2)

(3)

(4)

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(6)

B

Liabilities and equity

I

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V.16

Sum of corresponding items in the statement of financial position.

1

Deposits and loans granted by the Government/State Bank

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DC TK 401,402,403,404

2

Selling and repurchasing government bonds from State Treasury

DC TK 405

2. Items of Interests and fees payable in Point 1 Section VII Part B in Forms B02/TCTD, B02/TCTD-HN (as amended) are amended as follows:

No.

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Notes

Current year

Previous year

Method for collecting data from balance sheets (applied to statement of financial position)

Method for collecting data applied to consolidated statement of financial position

(1)

(2)

(3)

(4)

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(6)

VII

Other debts

V.22

1

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DC TK 491, 492, 493, 494, 495, 496, 497

Sum of corresponding items in the statement of financial position.

3. Off-balance sheet items are added to Forms B02/TCTD, B02/TCTD-HN (as amended) as follows:

OFF-STATEMENT OF FINANCIAL POSITION ITEMS

No.

Items

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Current year

Previous year

Method for collecting data from balance sheets (applied to statement of financial position) ⁽⁴⁾

Method for collecting data applied to consolidated statement of financial position

(1)

(2)

(3)

(4)

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(6)

1

Loan guarantee

VIII.39

TK 921

Sum of corresponding items in the statement of financial position.

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2

Foreign exchange commitments

TK 923

Commitments to buy foreign currency

TK 9231, 9233, 9236

Commitments to sell foreign currency

TK 9232, 9234, 9237

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Commitments to conduct swap transactions

TK 9235

 Commitments to conduct future transactions

TK 9238

3

Irrevocable loan commitments

TK 924

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4

Commitments in L/C operations

TK 925

5

Other guarantee

TK 922, 926, 927, 928

6

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TK 929

7

Lending interests and fees receivable yet to be collected

VIII.40a

TK 94

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Handled bad debts

VIII.40b

TK 97

9

Other assets and instruments

VIII.40c

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TK 991, 992, 993, 995, 999

Sum of corresponding items in the statement of financial position, excluding assets and instruments arising from internal transactions between units of the same Group (if any).

4. Items of Incomes from capital contribution and share purchase in Part VII of forms B03/TCTD, B03/TCTD-HN (as amended) are amended as follows:

No.

Items

Notes

Current year

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Method for collecting data from balance sheets (applied to income statement)

Method for collecting data applied to consolidated income statement 

(1)

(2)

(3)

(4)

(5)

(6)

VII

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VI.30

DC TK 78

Including dividends and profits received from intercorporate investments which do not exceed 11% of the charter capital or voting shares of the investee company.

Indicating the percentage ownership of total profits or losses of the investee companies which is recorded using the equity method.  Including adjustments made due to application of various accounting policies.

5. Point 4 Section V in Forms B05/TCTD, B05/TCTD-HN (as amended) on trading securities is amended as follows:

“4. Trading securities

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Opening value

4.1. Debt securities

- Government securities, municipal securities

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- Securities issued by other domestic credit institutions

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- Securities issued by domestic business entities

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- Foreign debt securities

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 Total

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4.2. Equity securities⁽⁵⁾

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- Equity securities issued by other credit institutions

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- Equity securities issued by domestic business entities

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- Foreign equity securities

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4.3. Other trading securities

Closing value

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4.4. Quality analysis of outstanding debts of trading securities classified as credit risk assets

- Standard debts

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- Debts needing attention

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- Substandard debts

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- Doubtful debts

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- Debts likely giving rise to loss

Total

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4.5. Provisions against risks associated with trading securities

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(...)

Where: - Provision for devaluation

(…)

(…)

 - General provisions

(…)

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 - Specific provisions

(…)

(…)

4.6. Notes of listing of trading securities

Closing value

Opening value

Debt securities:

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+ Listed

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+ Unlisted

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Equity securities:

+ Listed

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+ Unlisted

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Other trading securities:

+ Listed

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+ Unlisted

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4.7. Notes of re-classification

Trading securities shall be excluded from this group when they are not held for the purpose of selling in a short period of time.

The credit institution shall provide reasons and influence of the reclassification on total assets, liabilities and funding sources as well as its incomes and expenses.”

6. Point 7 Section V in Forms B05/TCTD, B05/TCTD-HN (as amended) on debt purchase is amended as follows:

“7. Debt purchase

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Closing value

Opening value

 - Purchase of debts in VND

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 - Purchase of debts in foreign currency

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 - Provisions for risks

(…)

(…)

 Total

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Closing value

Opening value

- Principal amount of the purchased debt

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- Interest amount of the purchased debt

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 Total

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Quality analysis of outstanding amounts of purchased debts:

Closing value

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Opening value

- Standard debts

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- Debts needing attention

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- Doubtful debts

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- Debts likely giving rise to loss

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 Total

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In case the purchased debt is classified in group 2, 3, 4 or 5, the credit institution shall provide reasons for debt purchase and influence of such debt purchase on its incomes and expenses.”

7. Point 16 Section V in Forms B05/TCTD, B05/TCTD-HN (as amended) on debts owed to the Government and the State Bank is amended as follows:

“16. Debts owed to Government and State Bank

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Opening value

16.1. Loans granted by State Bank

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Credit file-based loans

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Discounts on financial instruments

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Loans secured by financial instruments

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Clearing loans

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Special loans

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Other loans (including term loans to meet the Government’s objectives)

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Overdue debts

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16.2. Deposits of State Treasury

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VND deposits

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Foreign-currency deposits

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16.3. Selling and repurchasing government bonds from State Treasury

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16.4. Other debts

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 Total

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8. Point 40a Section VIII in forms B05/TCTD, B05/TCTD-HN (as amended) on lending interests and fees receivable yet to be collected is added as follows:

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Closing value

Opening value

Lending interests yet to be collected

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Interests on securities yet to be collected

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Deposit interests yet to be collected

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Fees receivable yet to be collected

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 Total

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9. Point 40b Section VIII in Forms B05/TCTD, B05/TCTD-HN (as amended) on handled bad debts is amended as follows:

“40b. Handled bad debts

Closing value

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Principal amounts of debts offset by loan loss provisions and put under surveillance

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Interest amounts of debts offset by loan loss provisions and put under surveillance

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Other handled debts

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…

 Total

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10. Point 40c Section VIII in Forms B05/TCTD, B05/TCTD-HN (as amended) on other assets and instruments is amended as follows:

“40c. Other assets and instruments

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Opening value

Precious metals, precious stones in custody

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Other assets in custody

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Outsourced assets

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…

Collateral provided for ensuring the discharge of the guarantor’s obligations of which disposition is pending

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Other financial instruments in custody

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…

 Total  

…

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11. Some phrases of regulations on financial statements of credit institutions enclosed with Decision No. 16/2007/QD-NHNN dated April 29, 2004 of the Governor of the State Bank of Vietnam (as amended) are replaced or abrogated as follows:

a) The phrase “Bảng cân đối kế toán” (“Balance sheet”) is replaced by the phrase “Báo cáo tình hình tài chính” (“Statement of financial position”) in the Decision No. 16/2007/QD-NHNN (as amended);

b) The phrase “Báo cáo kết quả hoạt động kinh doanh” (“income statement”) is replaced by the phrase “Báo cáo kết quả hoạt động” (“income statement”) in the Decision No. 16/2007/QD-NHNN (as amended);

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d) The phrase “Bảng KQHDKD” (“income statement”) is replaced by the phrase “Báo cáo KQHD” (“income statement”) in forms enclosed with the Decision No. 16/2007/QD-NHNN (as amended);

dd) The phrase “cổ đông thiểu số” (“minority shareholders”) is replaced by the phrase “cổ đông không kiểm soát” (“non-controlling shareholders”) in the Decision No. 16/2007/QD-NHNN (as amended);

e) The phrase “để bù đắp tổn thất” (“for offsetting losses”) is replaced by the phrase “để xử lý rủi ro, xử lý, bù đắp tổn thất” (“for dealing with risks and offsetting losses”) in section 13 of forms B04/TCTD, B04/TCTD-HN - Cash flow statement (consolidated) (direct method), section 16 of forms B04/TCTD, B04/TCTD-HN  - Cash flow statement (consolidated) (direct method) in the Decision No. 16/2007/QD-NHNN (as amended);

g) The phrases “(bao gồm cả Kho bạc Nhà nước)” (“including State Treasury”), “(bao gồm cả tiền gửi của Kho bạc Nhà nước)” (“including deposits of State Treasury”) in section 17 of forms B04/TCTD, B04/TCTD-HN - Cash flow statement (consolidated) (direct method) and the phrases  “(bao gồm cả Kho bạc Nhà nước)” (“including State Treasury”), “(bao gồm cả tiền gửi của Kho bạc Nhà nước)” (“including deposits of State Treasury”) in section 20 of forms B04/TCTD, B04/TCTD-HN - Cash flow statement (consolidated) (direct method) in the Decision No. 16/2007/QD-NHNN (as amended) are abrogated.

Article 3. Abrogation

The followings are abrogated:
1. Clauses 5, 14, 25 Article 3 of the Circular No. 10/2014/TT-NHNN dated March 20, 2014.

2. Point c, Point h(i) Clause 2 Article 1 of the Circular No. 22/2017/TT-NHNN dated December 29, 2017.

Article 4. Responsibility for implementation

The Chief of Office, the Director of the Department of Finance and Accounting, heads of units affiliated to the State Bank of Vietnam, credit institutions and foreign bank branches shall organize the implementation of this Circular.

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1. This Circular comes into force from April 01, 2022.

2. Credit institutions that conduct government bond selling and repurchase transactions with the State Treasury shall review and transfer data from existing accounts (if any) to account 405- Selling and repurchasing government bonds with State Treasury and account 495- Interests payable on other credit extension activities, and ensure that, as at the effective date of this Circular, all balances from sale and repurchase of government bonds from State Treasury have been recorded on account 405 and account 495.

PP. GOVERNOR
DEPUTY GOVERNOR



Dao Minh Tu

(4) Method for collecting data of items 1, 2, 3, 4, 5, 6 from the balance sheet: balance on accounts minus (-) amounts deposited by customers.

(5) If securities in the group of trading securities are shares, they shall only be recorded in the consolidated financial statements.

Thông tư 27/2021/TT-NHNN sửa đổi Hệ thống tài khoản kế toán các tổ chức tín dụng kèm theo Quyết định 479/2004/QĐ-NHNN và Chế độ báo cáo tài chính đối với các tổ chức tín dụng kèm theo Quyết định 16/2007/QĐ-NHNN do Thống đốc Ngân hàng Nhà nước Việt Nam ban hành