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| STATE BANK OF VIETNAM | SOCIALIST REPUBLIC OF VIET NAM |
| No. 48/1999/QD-NHNN5 | Hanoi, February 08, 1999 |
STATE BANK OF VIETNAM GOVERNOR
Pursuant to State Bank Law No.01/1997/QH10 dated December 12, 1997 and Credit Institutions Law 02/1997 dated December 12, 1997;
Pursuant to Government Decree No.15/CP dated March 2, 1993 referring to duties, powers and State management responsibilities of ministries and bodies at the ministerial level;
Pursuant to a request from the head of the Department of Banks and Non-banking Credit Institutions;
Pursuant to an agreement with Minister of Finance,
DECIDES
Article 2: This Decision is effective 15 days after the date of signing.
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PP STATE BANK OF VIETNAM GOVERNOR
DEPUTY GOVERNOR
Tran Minh Tuan
ON CLASSIFYING ASSETS, ESTABLISHING AND USING RESERVED FUNDS FOR COVERING LOSSES SUFFERED BY CREDIT INSTITUTIONS
(This Regulation is attached to Decision No.48/1999/QD-NHNN5 of the State Bank of Vietnam dated February 16, 1999)
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1. Asset classification
1. Assets related to credit operations are classified as follows:
Group 1 includes:
- Loans which have not been required to be paid.
- Funds as discounts and re-discounts of commercial bonds and other short term valuable documentation which have not been required to be paid.
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Group 2 includes:
- Guaranteed loans exceeding 180 days over the payment deadline and not guaranteed loans exceeding 90 days over the payment deadline.
- Funds as discounts and re-discounts of commercial bonds and other short term valuable documentation which exceed less than 30 days over the payment deadline.
- Funds paid for the guaranteed party which cannot be recovered within less than 30 days.
- Financial leases that the leasing party is not able to pay within less than 180 days.
Group 3 includes:
- Guaranteed loans which exceed 180 to 360 days over the payment deadline and non-guaranteed loans which exceed 90 to 180 days over the payment deadline.
- Funds as discounts and re-discounts of commercial bonds and other short term valuable documentation which exceed 30 to 90 days over the payment deadline.
- Funds paid for the guaranteed party which have not been recovered within 30 to 90 days.
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Group 4 includes:
- Guaranteed loans which exceed more than 360 days over the payment deadline and not guaranteed loans which exceed more than 180 days over the payment deadline.
- Funds as discounts and re-discounts of commercial bonds and other valuable short term documentation which exceed more than 90 days over the payment deadline.
- Funds paid for the guaranteed party which have not been recovered within more than 90 days.
- Financial leases that the leasing party is not able to pay within more than 360 days.
2. Assets related to customers' payment services are listed into one group
2. Reserved fund establishment
Article 6: The rate of reserved funds which is applicable to assets
1. In regards to credit activities:
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A 20 per cent rate is subject to group 2
A 50 per cent rate is subject to group 3
A 100 per cent rate is subject to group 4
A 0.1 per cent rate is subject to payment services.
2. Funds required to be reserved by credit institutions include:
- Funds reserved for credit activities which are calculated on the basis of the rate of reserved funds and assets stipulated in specific groups referring to different credit activities.
- Funds reserved for customers' payment services which are calculated on the basis of the rate of reserved funds and assets related to customers' payment services.
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3. Reserved fund utilisation.
Article 10: Losses involved in the following cases are considered:
1. Capital borrowers, loan guarantors, entities issuing commercial bonds and other short term valuable documentation, commercial bond guarantees, financial leasing parties, guaranteed entities and those enjoying payment services are disbanded or bankrupt organisations or those which are not able to complete their tasks due to uncontrollable reasons such as natural disasters, fires, diseases or changes in State policies and regulations.
2. Capital borrowers, loan guarantors, entities issuing commercial bonds and other short term valuable documentation, financial leasing parties, guaranteed entities and those enjoying payment services died or are sentenced for more than one year, or are not able to complete their tasks due to uncontrollable reasons such as natural disasters, fires, diseases and changes in State policies and regulations.
2. The council dealing with losses follows stipulations stated in this regulation, the Regulation on Credit Institutions and other regulations when dealing with losses stipulated in Article 10 of this regulation (legal documents stipulated in Article 12 of this regulation are required), and is responsible by law for its decision(s).
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Legal documents used as a basis for dealing with losses include:
1. Document(s) related to granting loans, discounts and re-discounts of commercial bonds and other valuable short term documentation, guarantee, financial leasing, payment services, and other documents related to these losses are dealt with according to stipulations in Article 10 of this regulation.
2. Document(s) certifying financial capabilities of entities receiving credit funds and payment services from bodies issuing decisions to establish enterprises and financial management authorities.
3. Apart from the above documents, the following legal documents are required when dealing with specific cases:
a. For bankrupt or disbanded organisations:
- Copy(ies) of decision(s) including the statement to let enterprise(s) to go bankrupt by the court or decision(s) to disband enterprise(s) by State relevant management authorities which is (are) made according to law.
- Minute(s) to deal with assets of bankrupt enterprise(s) or minute(s) to liquidate assets of disbanded enterprise(s).
b. For cases where organisations and individuals are not able to pay debts due to uncontrollable reasons such as natural disasters, fires, diseases and changes in State policies and regulations:
- State relevant authorities' affirmation that these organisations and individuals are not able to pay debts due to uncontrollable reasons such as natural disasters, fires, diseases and changes in State policies and regulations.
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c. For capital borrowers, loan guarantors, financial leasing parties and people enjoying payment services which died or are affirmed by the court as dead (according to stipulations in Article 91 of the Civil Code) and do not have any assets for paying debts:
- Copy(ies) of dead certificate(s) stamped by local relevant authorities according to law or decision(s) certifying the dead by the court according to law.
- Document(s) in which commune or ward People's Committee(s) affirms (affirm) that the interested individual(s) does (do) not have any assets for paying debts.
d. For capital borrowers, loan guarantors, financial leasing parties and people enjoying payment services which are missed individuals as stipulated in Article 88 of the Civil Code and do not have any assets for paying debts (the cases where assets of the missed people were checked according to stipulations in Article 89 of the Civil Code):
- Copy(ies) of decision(s) in which the court states that the interested individual(s) is (are) missed.
- Document(s) in which commune and ward People's Committee(s) affirms (affirm) that the interested individual(s) does (do) not have any assets for paying debts.
e. For capital borrowers, loan guarantors, financial leasing parties and people enjoying payment services which are sentenced over tone year by the court:
- Copy(ies) of sentence(s) or quote(s) from the sentences.
- Document(s) in which the judgement execution body and People's Committee(s) located in commune(s) or ward(s) where the interested individual(s) lives (live).
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4. Accounting, reporting and dealing with relevant violations
a. Credit institutions are required to send relevant reports to the State Bank of Vietnam and the Ministry of Finance before the 30th day of the first month every year (according to Form 1A attached to this regulation).
- Credit institutions are required to send relevant reports to the State Bank of Vietnam (State bank of Vietnam's inspectors) and the Ministry of Finance.
- JV credit institutions, non-banking credit institutions as JVs with foreign partners and 100 per cent foreign capitalised entities and foreign bank branches operating in Vietnam are required to send relevant reports to the State Bank of Vietnam (State Bank of Vietnam's inspectors), the Ministry of Finance, State Bank of Vietnam's branches and financial bodies located in provinces and cities where the interested credit institutions are headquartered.
- Other credit institutions are required to send relevant reports to the State Bank of Vietnam's branches and financial bodies located in provinces and cities where the interested credit institutions are headquartered.
b. State Bank of Vietnam's provincial and municipal branches summarise reports by credit institutions as stipulated in a, 1 of this article and then send the summarisation to State Bank of Vietnam (State Bank of Vietnam's inspectors) and Ministry of Finance according to Form 1B attached to this regulation before the fifth day of the second month every year.
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a. Credit institutions are required to send reports on reserved funds used for covering banking operations' losses to State Bank of Vietnam and Ministry of Finance (according to Form 2A attached to this regulation) before the tenth day of the first month of the interested quarter.
State-owned credit institutions are required to send relevant reports to State Bank of Vietnam (Sate Bank of Vietnam's inspectors).
JV credit institutions and non-banking credit institutions as JVs with foreign partners and 100 per cent foreign capitalised entities and foreign bank branches operating in Vietnam are required to send relevant reports to the State Bank of Vietnam (State Bank of Vietnam's inspectors), the Ministry of Finance, the State Bank of Vietnam's branches located in provinces and cities where the interested credit institutions are headquartered.
Other credit institutions are required to send relevant reports to State Bank of Vietnam's branches and financial bodies located in provinces and cities where the interested credit institutions are headquartered.
b. The State Bank of Vietnam's provincial and municipal branches are in charge of summarising reports by credit institutions as stipulated in a, clause 2 of this article and then sending the summarisation to the State Bank of Vietnam (Sate Bank of Vietnam's inspectors) and Ministry of Finance according to Form 2B attached to this regulation.
2. Credit institutions and individuals which violate stipulations of this regulation are administratively punished or prosecuted according to the violation's nature.
III. IMPLEMENTATION PROVISIONS
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Credit Institution
SOCIALIST REPUBLIC OF VIETNAM
Independence-freedom-happiness
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ON ASSETS CLASSIFICATION, PROVISIONING FOR RISKS
year....
Unit: million Dong
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I. ASSETS CLASSIFICATION:
1. Assets which emerged from credit activities
Group1:
- Undue loans (including the reschedule period)
- Discount and rediscount of commercial papers and other short-term valuable papers that are still in due.
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- Finance leases that are still in due.
Group 2:
- Secured loans that are overdue less than 180 days; unsecured loans that are overdue less than 90 days.
- The discount and rediscount of commercial papers and other short-term valuable papers that are unpaid for a period of less than 30 days.
-The guaranteed sum paid pursuant to a guarantee that have not been recovered for a period of less than 30 days.
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- Finance leases that are overdue for a period of less than 180 days.
Group 3:
- Secured loans that are overdue for a period from 180 days to less than 360 days; unsecured loans that are overdue for a period from 90 days to less than 180 days.
- The discount and rediscount of commercial papers and other short-term valuable papers that are overdue for a period from 30 days to less than 90 days.
-The guaranteed sum paid pursuant to a guarantee that have not been recovered for a period from 30 days to less than 90 days.
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- Finance leases that are overdue for a period from 180 days to less than 360 days.
Group 4:
- Secured loans that are overdue for a period of 360 days or more; unsecured loans that are overdue for a period of 180 days or more.
- The discount and rediscount of commercial papers and other short-term valuable papers that are overdue for a period of 90 days or more.
-The guaranteed sum paid pursuant to a guarantee that have not been recovered for a period of 90 days or more.
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- Finance leases that are overdue for a period of 360 days or more.
2. Assets which emerged from payment services
II. USE OF PROVISIONS:
Total provisions
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Date...
Drawer
Controller
General Director (Director)
State Bank Branch Province, city....
SOCIALIST REPUBLIC OF VIETNAM
Independence-freedom-happiness
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ON ASSETS CLASSIFICATION, PROVISIONING FOR RISKS
year.....
Unit: million Dong
Credit inst. 1
Credit inst.
Total
I. Assets classification:
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1. Assets which emerged from credit activities
Group 1:
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- Discount and rediscount of commercial papers and other short-term valuable papers that are still in due.
- Finance leases that are still in due.
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Group 2:
- Secured loans that are overdue less than 180 days; unsecured loans that are overdue less than 90 days.
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-The guaranteed sum paid pursuant to a guarantee that have not been recovered for a period of less than 30 days.
- Finance leases that are overdue for a period of less than 180 days.
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Group 3:
- Secured loans that are overdue for a period from 180 days to less than 360 days; unsecured loans that are overdue for a period from 90 days to less than 180 days.
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-The guaranteed sum paid pursuant to a guarantee that have not been recovered for a period from 30 days to less than 90 days.
- Finance leases that are overdue for a period from 180 days to less than 360 days.
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Group 4:
- Secured loans that are overdue for a period of 360 days or more; unsecured loans that are overdue for a period of 180 days or more.
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-The guaranteed sum paid pursuant to a guarantee that have not been recovered for a period of 90 days or more.
- Finance leases that are overdue for a period of 360 days or more.
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2. Assets which emerged from payment services
II. Use of provisions:
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Date...
Drawer
Controller
Director
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Credit Institution
SOCIALIST REPUBLIC OF VIETNAM
Independence-freedom-happiness
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Quarter.... year....
Unit: Million Dong
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II. THE USE OF PROVISIONS IN THE QUARTER
of which:
a. For an entity that is bankrupt
b. For an entity that is dissolved
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d. For a debtor, guarantor, lessee or a beneficiary of payment services who is dead or announced by the court as dead (as provided in Article 91 of Civil Law) and is incapable of making payments.
dd. For a debtor, a guarantor, a lessee, a beneficiary of payment services who is missing as provided in Article 88 of the Civil Law and their assets after solving as in a case of a missing person as provided in Article 89 of Civil Law are inadequate for making payment:
e. For a debtor, a guarantor, a lessee and a beneficiary of payment services who is imprisoned for more than a year
III. FUNDS RECOVERED THAT IS RECORDED INTO THE NON-ORDINARY INCOME OF THE QUARTER.
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Date......
Drawer
Controller
General Director (Director)
State Bank Branch Province, city....
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Quarter.... year....
Unit: Million Dong
Credit Inst.
Credit Inst.
Total
I. TOTAL PROVISIONS FOR THE YEAR
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II. THE USE OF PROVISIONS IN THE QUARTER
of which:
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a. For an entity that is bankrupt
b. For an entity that is dissolved
c. For an entity or individual who incapable of observing obligation due to the force majeure such as natural calamity, diseases, fire or changes of Government's policies.
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d. For a debtor, guarantor, lessee and a beneficiary of payment services who is dead or announced by the court as dead (as provided in Article 91 of Civil Law) and is incapable of making payments.
dd. For a debtor, a guarantor, a lessee and a beneficiary of payment services who is missing as provided in Article 88 of the Civil Law and their assets after solving as in a case of a missing person as provided in Article 89 of Civil Law are inadequate for making payment,
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e. For a debtor, a guarantor, a lessee and a beneficiary of payment services who is imprisoned for more than a year
III. FUNDS RECOVERED THAT IS RECORDED INTO THE NON-ORDINARY INCOME OF THE QUARTER.
IV. TOTAL PROVISIONS WHICH HAVE BEEN NOT USED FOR RISK SOLVING BUT NOT BEEN RECOVERED BY THE DATE OF REPORT (ACCUMULATED FIGURE)
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Date......
Drawer
Controller
Director
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- 1Circular No. 02/2013/TT-NHNN of January 21, 2013, on classification of assets, levels and method of setting up of risk provisions, and use of provisions against credit risks in the banking activity of credit institutions, foreign banks’ branches
- 2Decision No. 488/2000/QD-NHNN5 of November 27, 2000,
- 3Law No. 06/1997/QH10 of December 12, 1997 on The State Bank of Vietnam
- 4Law No. 07/1997/QH10 of December 12, 1997 on credit institutions
Decision No. 48/1999/QD-NHNN5 of February 08, 1999, referring to the issuance of regulations on classifying assets, establishing and using reserved funds for covering losses suffered by credit institutions
- Số hiệu: 48/1999/QD-NHNN5
- Loại văn bản: Quyết định
- Ngày ban hành: 08/02/1999
- Nơi ban hành: Ngân hàng Nhà nước
- Người ký: Trần Minh Tuấn
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: Kiểm tra
- Tình trạng hiệu lực: Kiểm tra