Quyết định 807/2005/QD-NHNN

Decision No. 807/2005/QD-NHNN of June 1, 2005, on the amendment, supplement of several accounts in the accounts system of credit institutions issued in conjunction with the Decision No. 479/2004/QD-NHNN dated 29 April 2004 of the Governor of the State Bank

Decision No. 807/2005/QD-NHNN of June 1, 2005, on the amendment, supplement of several accounts in the accounts system of credit institutions issued in conjunction with the Decision No. 479/2004/QD-NHNN dated 29 April 2004 of the Governor of the State Bank đã được thay thế bởi Circular No. 10/2014/TT-NHNN amendment supplement the Decision No. 479/2004/QD-NHNN và được áp dụng kể từ ngày 01/06/2014.

Nội dung toàn văn Decision No. 807/2005/QD-NHNN of June 1, 2005, on the amendment, supplement of several accounts in the accounts system of credit institutions issued in conjunction with the Decision No. 479/2004/QD-NHNN dated 29 April 2004 of the Governor of the State Bank


THE STATE BANK OF VIETNAM
------------

SOCIALIST REPUBLIC OF VIETNAM
Independence- Freedom Happiness
--------------------

No. 807/2005/QD-NHNN

Hanoi, June 1, 2005

 

DECISION

ON THE AMENDMENT, SUPPLEMENT OF SEVERAL ACCOUNTS IN THE ACCOUNTS SYSTEM OF CREDIT INSTITUTIONS ISSUED IN CONJUNCTION WITH THE DECISION NO. 479/2004/QD-NHNN DATED 29 APRIL 2004 OF THE GOVERNOR OF THE STATE BANK

THE GOVERNOR OF THE STATE BANK

- Pursuant to the Law on the State Bank of Vietnam No. 01/1997/QH10 dated 12 December 1997 and the Law on the amendment, supplement of several Articles of the Law on the State Bank of Vietnam No. 10/2003/QH11 dated 17 June 2003;
- Pursuant to the Law on Credit Institutions No. 02/1997/QH10 dated 12 December 1997 and the Law on the amendment, supplement of several Articles of the Law on Credit Institutions No. 20/2004/QH11 dated 15 June 2004;
- Pursuant to the Law on Accounting No. 03/2003/QH11 dated 17 June 2003;
- Pursuant to the Decree No. 52/2003/ND-CP dated 19 May 2003 of the Government providing for the function, assignment, authority and organizational structure of the State Bank of Vietnam;
- Upon the proposal of the Director of the Finance - Accounting Department,

DECIDES:

Article 1. To amend, rearrange lending accounts (Account 20, 21, 22, 23, 24, 25, 27) in Section II in the Accounts System of Credit Institutions (CI) issued in conjunction with the Decision No. 479/2004/QD-NHNN dated 29 April 2004 of the Governor of the State Bank as follows:

20.

Lending to other credit institutions

 

201.

Lending in VND to domestic CIs

 

 

2011

Pass debts

 

 

2012

Debts, which need special attention

 

 

2013

Sub-standard debts

 

 

2014

Doubtful debts

 

 

2015

Potentially irrecoverable debts

 

202.

Lending in foreign currency to domestic CIs

 

 

2021

Pass debts

 

 

2022

Debts, which need special attention

 

 

2023

Sub-standard debts

 

 

2024

Doubtful debts

 

 

2025.

Potentially irrecoverable debts

 

203

Lending in foreign currency to foreign CIs

 

 

2031

Pass debts

 

 

2032.

Debts, which need special attention

 

 

2033

Sub-standard debts

 

 

2034

Doubtful debts

 

 

2035

Potentially irrecoverable debts

 

205

Discount, rediscount of commercial papers and other valuable papers

 

 

2051

Pass debts

 

 

2052

Debts, which need special attention

 

 

2053

Sub-standard debts

 

 

2054

Doubtful debts

 

 

2055

Potentially irrecoverable debts

 

209

Provisions for risks

 

 

2091

Special provisions

 

 

2092

General provisions

21

Lending to domestic economic organizations, individuals

 

211

Short-term lending in VND

 

 

2111

Pass debts

 

 

2112

Debts, which need special attention

 

 

2113

Sub-standard debts

 

 

2114

Doubtful debts

 

 

2115

Potentially irrecoverable debts

 

212.

Medium-term lending in VND

 

 

2121

Pass debts

 

 

2122

Debts, which need special attention

 

 

2123

Sub-standard debts

 

 

2124

Doubtful debts

 

 

2125

Potentially irrecoverable debts

 

213

Long-term lending in VND

 

 

2131

Pass debts

 

 

2132

Debts, which need special attention

 

 

2133

Sub-standard debts

 

 

2134

Doubtful debts

 

 

2135

Potentially irrecoverable debts

 

214

Short-term lending in foreign currency and gold

 

 

2141

Pass debts

 

 

2142

Debts, which need special attention

 

 

2143

Sub-standard debts

 

 

2144

Doubtful debts

 

 

2145

Potentially irrecoverable debts

 

215

Medium-term lending in foreign currency and gold

 

 

2151

Pass debts

 

 

2152

Debts, which need special attention

 

 

2153

Sub-standard debts

 

 

2154

Doubtful debts

 

 

2155

Potentially irrecoverable debts

 

216

Long-term lending in foreign currency and gold

 

 

2161

Pass debts

 

 

2162

Debts, which need special attention

 

 

2163

Sub-standard debts

 

 

2164

Doubtful debts

 

 

2165

Potentially irrecoverable debts

 

219

Provisions for risks

 

 

2191

Specific provisions

 

 

2192

General provisions

22

Discount of commercial papers and valuable papers for domestic economic organizations, individuals

 

221

Discount of commercial papers and valuable papers denominated in VND

 

 

2211

Pass debts

 

 

2212

Debts, which need special attention

 

 

2213

Sub-standard debts

 

 

2214

Doubtful debts

 

 

2215

Potentially irrecoverable debts

 

222

Discount of commercial papers and valuable papers denominated in foreign currency

 

 

2221

Pass debts

 

 

2222

Debts, which need special attention

 

 

2223

Sub-standard debts

 

 

2224

Doubtful debts

 

 

2225

Potentially irrecoverable debts

 

229

Provisions for risks

 

 

2291

Specific provisions

 

 

2292

General provisions

23

Finance leasing

 

231

Finance leasing in VND

 

 

2311

Pass debts

 

 

2312

Debts, which need special attention

 

 

2313

Sub-standard debts

 

 

2314

Doubtful debts

 

 

2315

Potentially irrecoverable debts

 

232

Finance leasing in foreign currency

 

 

2321

Pass debts

 

 

2322

Debts, which need special attention

 

 

2323

Sub-standard debts

 

 

2324

Doubtful debts

 

 

2325

Potentially irrecoverable debts

 

239

Provisions for risks

 

 

2391

Specific provisions

 

 

2392

General provisions

24

Guarantee

 

241

Payments made in lieu of customers in VND

 

 

2411

Pass debts

 

 

2412

Debts, which need special attention

 

 

2413

Sub-standard debts

 

 

2414

Doubtful debts

 

 

2415

Potentially irrecoverable debts

 

242

Payments made in lieu of customers in foreign currency

 

 

2421

Pass debts

 

 

2422

Debts, which need special attention

 

 

2423

Sub-standard debts

 

 

2424

Doubtful debts

 

 

2425

Potentially irrecoverable debts

 

249

Provisions for risks

 

 

2491

Specific provisions

 

 

2492

General provisions

25

Lending by funds financed, entrusted for investment

 

251

Lending in VND with funds directly financed by International Organizations

 

 

2511

Pass debts

 

 

2512

Debts, which need special attention

 

 

2513

Sub-standard debts

 

 

2514

Doubtful debts

 

 

2515

Potentially irrecoverable debts

 

252

Lending in VND with funds financed by the Government

 

 

2521

Pass debts

 

 

2522

Debts, which need special attention

 

 

2523

Sub-standard debts

 

 

2524

Doubtful debts

 

 

2525

Potentially irrecoverable debts

 

253

Lending in VND with funds financed by other organizations, individuals

 

 

2531

Pass debts

 

 

2532

Debts, which need special attention

 

 

2533

Sub-standard debts

 

 

2534

Doubtful debts

 

 

2535

Potentially irrecoverable debts

 

254

Lending in foreign currency with funds directly financed by International Organizations

 

 

2541

Pass debts

 

 

2542

Debts, which need special attention

 

 

2543

Sub-standard debts

 

 

2544

Doubtful debts

 

 

2545

Potentially irrecoverable debts

 

255

Lending in foreign currency with funds financed by the Government

 

 

2551

Pass debts

 

 

2552

Debts, which need special attention

 

 

2553

Sub-standard debts

 

 

2554

Doubtful debts

 

 

2555

Potentially irrecoverable debts

 

256

Lending in foreign currency with funds financed by other organizations, individuals

 

 

2561

Pass debts

 

 

2562

Debts, which need special attention

 

 

2563

Sub-standard debts

 

 

2564

Doubtful debts

 

 

2565

Potentially irrecoverable debts

 

259

Provisions for risks

 

 

2591

Specific provisions

 

 

2592

General provisions

27

Other credit facility for domestic economic organizations, individuals

 

271

Lending with specific funds

 

 

2711

Pass debts

 

 

2712

Debts, which need special attention

 

 

2713

Sub-standard debts

 

 

2714

Doubtful debts

 

 

2715

Potentially irrecoverable debts

 

272

Lending for debts repayment

 

 

2721

Pass debts

 

 

2722

Debts, which need special attention

 

 

2723

Sub-standard debts

 

 

2724

Doubtful debts

 

 

2725

Potentially irrecoverable debts

 

273

Lending for investment in the capital construction under the States plan

 

 

2731

Pass debts

 

 

2732

Debts, which need special attention

 

 

2733

Sub-standard debts

 

 

2734

Doubtful debts

 

 

2735

Potentially irrecoverable debts

 

275

Other lending

 

 

2751

Pass debts

 

 

2752

Debts, which need special attention

 

 

2753

Sub-standard debts

 

 

2754

Doubtful debts

 

 

2755

Potentially irrecoverable debts

 

279

Provisions for risks

 

 

2791

Special provisions

 

 

2792

General provisions

Article 2. The accounting contents on accounts stipulated in Article 1:

1. In respect of accounts Pass debts

These accounts shall be used to record amounts (in VND, foreign currencies or gold) which CI lent to other (domestic, foreign) CIs, economic organizations, individuals, including:

- Current debts that CI assesses as fully and timely recoverable, both principals and interests;

- Debts, both principals and interests of which have been fully paid under the restructured period and after stipulated term, the CI assesses as fully and timely recoverable, both principals and interests in accordance with the restructured period;

- Debts that the CI assesses under the qualitative method as fully and timely recoverable, both principals and interests;

Debit: - Amounts lent to organizations, individuals

Credit: - Amounts recovered from organizations, individuals

- Amounts transferred into appropriate debit account in accordance with current provisions on debts classification

Debit balance:

- To reflect borrowing debts of organizations, individuals which are standard under current provisions on debts classification

Detailed accounting:

- To open detailed accounts by each borrowing organization, individual

2. In respect of accounts Debts, which need special attention

These accounts shall be used to record amounts (in VND, foreign currencies or gold) that a CI has lent to other (domestic, foreign) CIs, economic organizations, and individuals, including:

- Debts that are overdue for a period of less than 90 days

- Debts with restructured repayment term, which are still current under the restructured repayment term;

- Remaining debts of a single customer who has at least a debt classified to a more risky debt group corresponding with the risk levels;

- Debts (including current debts and debts with restructured repayment term, which are still current under the restructured repayment term) that CI has sufficient basis to assess the repayment ability of customers to be deteriorating and are classified to a more risky debt group corresponding with the risk levels;

- Debts, which the CI assesses under the qualitative method as fully recoverable, both principals and interests, but there are signs that customers repayment ability is deteriorating.

Debit: - Amounts lent to organizations, individuals

Credit: - Amounts recovered from organizations, individuals

- Amounts transferred into appropriate debit account in accordance with current provisions on debts classification

Debit balance:

- To reflect borrowing debts of organizations, individuals which need special attention under current provisions on debts classification

Detailed accounting:

- To open detailed accounts by each borrowing organization, individual

3. In respect of accounts Sub-standard debts

These accounts shall be used to record amounts (in VND, foreign currencies or gold) that a CI has lent to other (domestic, foreign) CIs, economic organizations, and individuals, including:

- Debts that are overdue for a period of 90 to 180 days;

- Debts with restructured repayment term, which are overdue for a period of less than 90 days;

- Remaining debts of a single customer who has at least a debt classified to a more risky debt group corresponding with the risk levels;

- Debts (including current debts and debts with restructured repayment term, which are still current under the restructured repayment term) that CI has sufficient basis to assess the repayment ability of customers to be deteriorating and are classified to a more risky debt group corresponding with the risk levels;

- Debts, which the CI assesses under the qualitative method as timely irrecoverable, both principals and interests. A part of principals and interests of these debts are assessed to be likely impaired.

The accounting content of these accounts shall be the same as the accounting content of accounts debts, which need special attention

4. In respect of accounts Doubtful debts

These accounts shall be used to record amounts (in VND, foreign currencies or gold) that CI lent to other (domestic, foreign) CIs, economic organizations, and individuals, including:

- Debts that are overdue for a period of 181 to 360 days;

- Debts with restructured repayment term, which are overdue for a period of 90 to 180 days under the restructured repayment term;

- Remaining debts of a single customer who has at least a debt classified to a more risky debt group corresponding with the risk levels;

- Debts (including current debts and debts with restructured repayment term, which are still current under the restructured repayment term) that CI has sufficient basis to assess the repayment ability of customers to be deteriorating and are classified to a more risky debt group corresponding with the risk levels;

- Debts, which the CI assesses under the qualitative method as highly impaired.

The accounting content of these accounts shall be the same as the accounting content of accounts debts, which need special attention

5. In respect of accounts Potentially irrecoverable debts

These accounts shall be used to record amounts (in VND, foreign currencies or gold) that CI lent to other (domestic, foreign) CIs, economic organizations, and individuals, including:

- Debts that are overdue for a period of more than 360 days;

- Debts with restructured repayment term, which are overdue for a period more than 180 days under the restructured repayment term;

- Remaining debts of a single customer who has at least a debt classified to a more risky debt group corresponding with the risk levels;

- Debts (including current debts and debts with restructured repayment term, which are still current under the restructured repayment term) that CI has sufficient basis to assess the repayment ability of customers to be deteriorating and are classified to more risky debt group corresponding with the risk levels;

- Debts, which the CI assesses under the qualitative method as irrecoverable and lost.

The accounting content of these accounts shall be the same as the accounting content of accounts debts, which need special attention

6. Accounts Provisions for risks shall consist of following level III accounts:

- Specific provisions

- General provisions

These accounts shall be used to reflect the provisioning and use of provisions to deal with credit risks in the banking activity of CIs in accordance with current provisions on debts classification.

Credit: - Amounts of provisions to be set up and charged to expenses

Debit:- Use of provisions to deal with credit risks

- To return the excessive difference of provisions which have been set up under provisions

Credit balance:

- To reflect current amount of provisions at the end of the period.

Detailed accounting:

- In respect of account Specific provisions: to open detailed accounts by groups of borrowing debts

- In respect of account General provisions: to open a detailed account

Article 3. Procedures for conversion, settlement of data from old accounts into new accounts: to verify, inventory, assess the balances on old accounts to classify and transfer them to respective new accounts (that have been amended, rearranged in accordance with Article 1 of this Decision)

Article 4. To supplement, amend several accounts and accounting contents of accounts in Section II, III in the Accounts System of CIs issued in conjunction with the Decision No. 479/2004/QD-NHNN dated 29 April 2004 of the Governor of the State Bank of Vietnam as follows:

1. To supplement account 134 VND Deposits in foreign country

This account shall be used to record VND amounts that CI deposits at other CIs in foreign country

Account 134 consists of following level III accounts:

1341. Demand deposits

1342. Time deposits

1343. Deposits for special purposes

Debit: - Amounts deposited at other CIs in foreign country

Credit: - Amounts withdrawn

Debit balance:

- To reflect amounts that CI is depositing at other CIs in foreign country

Detailed accounting:

- To open detailed accounts by each other CI in foreign country that receives deposits

2. To supplement the following level III account to the account 151 Investment securities ready to sell

1513. Investment in the Government securities

This account shall be used to reflect the current value and the change of the Government securities (except for the Government Bills), which are issued by the State Treasury of Vietnam and invested by the CI. This account is used to record securities, which are held for investment purpose and ready to sell, not purchased and sold regularly but can be sold at any time if deemed to be beneficial (CI must issue internal regulation relating to this matter, unless otherwise provided for by applicable laws).

The accounting principle and contents of this account shall be the same as the account 151 (stipulated in the Decision No. 479/2004/QD-NHNN dated 29 April 2004).

3. To supplement the following level III account to the account 152 Investment securities kept until the date of maturity

1523. Investment in the Government securities

This account shall be used to reflect the current value and the change of the Government securities (except for the Government Bills), which are issued by the State Treasury of Vietnam and invested by the CI. This account shall be used to record securities, which are held for investment purpose until the maturity date (where the payment is made).

The accounting principle and contents of this account shall be the same as the account 151 (stipulated in the Decision No. 479/2004/QD-NHNN dated 29 April 2004).

4. To supplement the following level III account to the account 489 Provisions for other risks

4895. General provisions for commitments issued

This account shall be used to reflect the provisioning and use of general provisions for guarantee commitments, loan commitments, acceptances, etc issued by the CI to customers to deal with credit risks in the banking activity in accordance with current provisions on debts classification.

The accounting content of this account shall be the same as the accounting content of the account Provisions for risks stipulated in paragraph 6, Article 2 of this Regulation.

5. To amend account 9019 as follows:

9019. Notes suspected of fake, faked notes, destroyed notes pending disposal

The account 9019 Notes suspected of fake, faked notes, destroyed notes pending disposal shall be used to record all kinds of notes suspected of fake, faked notes, destroyed notes pending disposal which are preserved at CIs.

Receipt:

- Amount of notes suspected of fake, faked notes, destroyed notes pending disposal, which are stored in

Delivery:

- Amount of notes suspected of fake, faked notes, destroyed notes, which have been disposed

Remaining:

- To reflect notes suspected of fake, faked notes, destroyed notes pending disposal, which are being preserved in the store of CIs.

Detailed accounting:

- To open a detailed account for each type of notes suspected of fake, faked notes, destroyed notes and persons who are responsible for the preservation.

6. To supplement to the accounting content of the account 9114 Foreign currency not qualified for circulation pending disposal as follows:

This account shall be used to record all foreign currencies that are suspected of fake, faked, destroyed (cut out, corrected, torn) pending disposal.

7. To supplement the following level accounts to the account 981 Lending, investment under the trust undertaking contract as follows:

9811. Pass debts

9812. Debts, which need special attention

9813. Sub-standard debts

9814. Doubtful debts

9815. Potentially irrecoverable debts

CIs that accept the trust for lending shall base on the financial status, the debt repayment ability of customers to carry out classification of loans made by trusted fund sources (the trustee shall not be subject to any lending risk) in accordance with current provisions on debts classification and state in respective level III accounts mentioned above; At the same time, at once give a notice to the Trusting Party (the Third Party) of the financial status, the debt repayment ability of customers for its debts classification and risk provisioning in accordance with current provisions.

8. To supplement the following level III accounts to the account 982 Lending under the co-financing contract as follows:

9821. Pass debts

9822. Debts, which need special attention

9823. Sub-standard debts

9824. Doubtful debts

9825. Potentially irrecoverable debts

Coordinating CIs shall base on the financial status, the debt repayment ability of customers to carry out classification of loans made by co-financing fund sources and state in respective level III accounts mentioned above; At the same time, at once give notice to members participating in loan syndication (the Third party) of the financial status, the debt repayment ability of customers for the debts classification and risk provisioning by the Capital Contributor in accordance with current provisions.

Article 5. This Decision shall be effective after 15 days since its publication in the Official Gazette.

Article 6. The Director of the Administrative Department, the Director of the Finance Accounting Department and Heads of units of the State Bank of Vietnam, General Managers of the State Bank's branches in provinces, cities under the central Governments management, Chairpersons of the Board of Directors and General Directors (Directors) of Credit Institutions shall be responsible for the implementation of this Decision.

 

 

FOR THE GOVERNOR OF THE STATE BANK
DEPUTY GOVERNOR




Vu Thi Lien

 

Đã xem:

Đánh giá:  
 

Thuộc tính Văn bản pháp luật 807/2005/QD-NHNN

Loại văn bảnQuyết định
Số hiệu807/2005/QD-NHNN
Cơ quan ban hành
Người ký
Ngày ban hành01/06/2005
Ngày hiệu lực08/07/2005
Ngày công báo...
Số công báo
Lĩnh vựcTiền tệ - Ngân hàng
Tình trạng hiệu lựcHết hiệu lực 01/06/2014
Cập nhật4 năm trước
Yêu cầu cập nhật văn bản này

Download Văn bản pháp luật 807/2005/QD-NHNN

Lược đồ Decision No. 807/2005/QD-NHNN of June 1, 2005, on the amendment, supplement of several accounts in the accounts system of credit institutions issued in conjunction with the Decision No. 479/2004/QD-NHNN dated 29 April 2004 of the Governor of the State Bank


Văn bản bị đính chính

    Văn bản được hướng dẫn

      Văn bản đính chính

        Văn bản bị thay thế

          Văn bản hiện thời

          Decision No. 807/2005/QD-NHNN of June 1, 2005, on the amendment, supplement of several accounts in the accounts system of credit institutions issued in conjunction with the Decision No. 479/2004/QD-NHNN dated 29 April 2004 of the Governor of the State Bank
          Loại văn bảnQuyết định
          Số hiệu807/2005/QD-NHNN
          Cơ quan ban hànhNgân hàng Nhà nước
          Người kýVũ Thị Liên
          Ngày ban hành01/06/2005
          Ngày hiệu lực08/07/2005
          Ngày công báo...
          Số công báo
          Lĩnh vựcTiền tệ - Ngân hàng
          Tình trạng hiệu lựcHết hiệu lực 01/06/2014
          Cập nhật4 năm trước

          Văn bản được dẫn chiếu

            Văn bản hướng dẫn

              Văn bản được hợp nhất

                Văn bản gốc Decision No. 807/2005/QD-NHNN of June 1, 2005, on the amendment, supplement of several accounts in the accounts system of credit institutions issued in conjunction with the Decision No. 479/2004/QD-NHNN dated 29 April 2004 of the Governor of the State Bank