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| THE STATE BANK OF VIETNAM | SOCIALIST REPUBLIC OF VIETNAM |
| No. 807/2005/QD-NHNN | Hanoi, June 1, 2005 |
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
...
...
...
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
...
...
...
Doubtful debts
2025.
Potentially irrecoverable debts
203
Lending in foreign currency to foreign CIs
...
...
...
2031
Pass debts
2032.
Debts, which need special attention
2033
...
...
...
2034
Doubtful debts
2035
Potentially irrecoverable debts
...
...
...
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
...
...
...
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
...
...
...
Pass debts
2112
Debts, which need special attention
2113
Sub-standard debts
...
...
...
2114
Doubtful debts
2115
Potentially irrecoverable debts
212.
...
...
...
2121
Pass debts
2122
Debts, which need special attention
...
...
...
2123
Sub-standard debts
2124
Doubtful debts
2125
...
...
...
213
Long-term lending in VND
2131
Pass debts
...
...
...
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
...
...
...
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
...
...
...
Sub-standard debts
2154
Doubtful debts
2155
Potentially irrecoverable debts
...
...
...
216
Long-term lending in foreign currency and gold
2161
Pass debts
2162
...
...
...
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
...
...
...
2214
Doubtful debts
2215
Potentially irrecoverable debts
...
...
...
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
...
...
...
Potentially irrecoverable debts
229
Provisions for risks
2291
Specific provisions
...
...
...
2292
General provisions
23
Finance leasing
231
Finance leasing in VND
...
...
...
Pass debts
2312
Debts, which need special attention
2313
Sub-standard debts
...
...
...
2314
Doubtful debts
2315
Potentially irrecoverable debts
232
...
...
...
2321
Pass debts
2322
Debts, which need special attention
...
...
...
2323
Sub-standard debts
2324
Doubtful debts
2325
...
...
...
239
Provisions for risks
2391
Specific provisions
...
...
...
General provisions
24
Guarantee
241
Payments made in lieu of customers in VND
2411
...
...
...
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
...
...
...
Sub-standard debts
2424
Doubtful debts
2425
Potentially irrecoverable debts
...
...
...
249
Provisions for risks
2491
Specific provisions
2492
...
...
...
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
...
...
...
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
...
...
...
2524
Doubtful debts
2525
Potentially irrecoverable debts
...
...
...
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
...
...
...
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
...
...
...
2545
Potentially irrecoverable debts
255
Lending in foreign currency with funds financed by the Government
...
...
...
Pass debts
2552
Debts, which need special attention
2553
Sub-standard debts
...
...
...
2554
Doubtful debts
2555
Potentially irrecoverable debts
256
...
...
...
2561
Pass debts
2562
Debts, which need special attention
...
...
...
2563
Sub-standard debts
2564
Doubtful debts
2565
...
...
...
259
Provisions for risks
2591
Specific provisions
...
...
...
General provisions
27
Other credit facility for domestic economic organizations, individuals
271
Lending with specific funds
2711
...
...
...
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
...
...
...
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
...
...
...
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
...
...
...
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:
...
...
...
- 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
...
...
...
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
...
...
...
- 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;
...
...
...
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
...
...
...
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
...
...
...
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 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
...
...
...
- 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
...
...
...
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:
...
...
...
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:
...
...
...
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
...
...
...
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
- 1Decision No. 1146/2004/QD-NHNN of September 10, 2004, on the amendment of article 2, Decision No. 479/2004/QD-NHNN dated 29 April 2004 of the Governor of the State Bank on the issuance of the accounts system of credit institutions
- 2Decision No. 522/2000/QD-NHNN2 of December 20, 2000 on the supplement of accounts and amendment of several provisions on the foreign currency accounting in the system of accounts of credit institutions
- 1Decision No. 29/2006/QD-NHNN of July 10, 2006, on the amendment, supplement, cancellation of some accounts in the accounts system of credit institutions issued in conjunction with the Decision No. 479/2004/QD-NHNN dated 29 April 2004 and the Decision No. 807/2005/QD-NHNN dated 1/6/2005 of the Governor of the State Bank
- 2Decision No.479/2004/QD-NHNN of April 29, 2004 promulgating the system of book-keeping accounts of credit institutions
- 3Decision No. 02/2008/QD-NHNN of January 15, 2008, 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 of April 29, 2004, the Decision No. 807/2005/QD-NHNN of June 01st, 2005 and the Decision No. 29/2006/QD-NHNN of July 10, 2006 of The Governor of The State Bank.
- 4Circular No. 10/2014/TT-NHNN dated March 20, 2014, on the amendment of, supplement to several accounts in the accounts system of credit institutions issued in conjunction with the Decision No. 479/2004/QD-NHNN
- 5Circular No. 10/2014/TT-NHNN dated March 20, 2014, on the amendment of, supplement to several accounts in the accounts system of credit institutions issued in conjunction with the Decision No. 479/2004/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
- Số hiệu: 807/2005/QD-NHNN
- Loại văn bản: Quyết định
- Ngày ban hành: 01/06/2005
- Nơi ban hành: Ngân hàng Nhà nước
- Người ký: Vũ Thị Liên
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: Kiểm tra
- Tình trạng hiệu lực: Kiểm tra