Hệ thống tài khoản kế toán ngân hàng pdf
Pursuant to the Law on Credit Institutions dated June 16, 2010; the Law on Amending and Supplementing certain Articles of the Law on Credit Institutions dated November 20, 2017; Pursuant to the Government’s Decree No.174/2016/ND-CP dated December 30, 2016 elaborating certain articles of the Law on Accounting; Pursuant to the Government’s Decree No. 93/2017/ND-CP dated August 7, 2017 prescribing the financial regime for credit institutions or foreign bank branches and the financial supervision and assessment of efficiency of investment of state capital in wholly state-owned or state-invested credit institutions; Upon the request of the Director of the Finance – Accounting Department; The Governor of the State Bank of Vietnam hereby promulgates the Circular regulating the chart of bookkeeping accounts for microfinance institutions. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 GENERAL PROVISIONS Article 1. Scope This Circular sets out regulations on tier-2 and tier-3 accounts; methods of recording bookkeeping entries in accounts mentioned in the chart of accounts for microfinance institutions. Article 2. Subjects of application This Circular shall apply to microfinance institutions that are established, organized and operated under the provisions of the Law on Credit Institutions. Article 3. Bookkeeping and accounting methods 1. Methods for opening and recording bookkeeping entries in accounts:
Microfinance institutions may create and use accounts prescribed herein on condition that they have adopted operational rules and regulations, and these new accounts reflect their licensed business activities; ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 When preparing monthly or annual balance sheets, microfinance institutions must fully and correctly reflect the aforesaid characteristics of balances of accounts (i.e. Credit and Debit asset accounts), and shall not be allowed to offset Credit balances against Debit balances and vice versa (i.e. Credit and Debit asset accounts);
2. Creation and use of detailed accounts:
- Record, keep track of and store detailed information about specific accounting objects at accounting units as a basis to reflect and reconcile general ledger accounts in an accurate, timely and sufficient manner in accordance with laws on accounting; - Keeping entries of business activities arising in compliance with regulations set forth in accounting standards and regimes; - Prepare and send detailed reports designed for specific accounting objects according to regulations of the State and the State Bank;
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Detailed accounts shall be numbered as follows: Each subaccount number is composed of: + First part: The general ledger account number; + Second part: The number showing the order (the ordinal number) of each subaccount under a general ledger account. If a parent account is subdivided into fewer than 10 subaccounts, each subaccount may be assigned one of the ordinal numbers from 1 to 9. If a parent account is subdivided into fewer than 100 subaccounts, each subaccount may be assigned one of the ordinal numbers from 01 to 99. If a parent account is subdivided into fewer than 1000 subaccounts, each subaccount may be assigned one of the ordinal numbers from 001 to 999. The ordinal number of each subaccount must be added to the right of the number of its parent account. The general ledger account number and the subaccount number must be separated by the full-stop mark (.). With respect to the ordinal number of each subaccount of a unit creating that account that has already suspended transactions, if that account has already been closed for at least one year, it may be reused by other unit. - Creation of detailed accounts used for the purposes of entering and keeping track of specific accounting objects shall be regulated in the section of keeping journal entries on specific general ledger accounts as provided herein. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Accountant must convert a foreign currency into Vietnamese dong based on the exchange rate shown at the 3rd subparagraph below, and record that transaction on an appropriate on-balance sheet account according to regulations in force in the composition structure of the account of foreign-currency assets or public liabilities. Any portion of exchange differential must be entered into the account No. 641 “Exchange differences”. - Accountant must record that transaction expressed in the base currency amount on an off-balance sheet account (Account 911- Public liabilities in foreign currency or Account 912- Assets in foreign currency). In addition, accountant must divide this account into subaccounts used for keeping track of specific base currencies. - Exchange rates used for recording bookkeeping entries: + Exchange rate used for recording transactions related to purchase and sale of foreign currency is the actual buy and sell exchange rate specified in foreign currency purchase and sale contracts; + Exchange rate for conversion of a foreign currency into Vietnamese dong used for recording (debiting) entries of assets in foreign currency on the Debit side; recording (crediting) entries of payables in foreign currency on the Credit side; recording entries on a revenue, equity (if any) or expense account is the average buy/sell rate for spot transaction of that foreign currency at a commercial bank which a microfinance institution chooses of their own accord to frequently perform transactions (hereinafter referred to as spot exchange rate) on the date on which that economic or financial transaction is performed; + Exchange rate for conversion of a foreign currency into Vietnamese dong used for recording (crediting) that transaction on foreign currency asset accounts; recording (debiting) that transaction on foreign currency payable accounts is the weighted average exchange rate. Weighted-average book exchange rate is the exchange rate determined by dividing the aggregate (in Vietnamese dong) of values of currency entries or items of foreign currency origin by the actual base currency amount available over periods of time;
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 CHART OF BOOKKEEPING ACCOUNTS Article 4. Account 101- Cash 1. Accounting principles:
dd) Other cash amounts put up as collateral and deposited by other entities and persons at microfinance institutions must be managed and accounted for as cash assets in a microfinance institution. 2. Account 101 may be subdivided into tier-2 and tier-3 subaccounts, including: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 This account is used for reflecting the collection, spending and balance of cash available at a microfinance institution. Account 10111 – Cash on hand at independent accounting unit This account is used for reflecting the cash amounts available at a microfinance institution. Debit side: - Received sums. - Residual cash available at hand discovered after completion of the cash stocktaking process. Credit side: - Cash-out sums. Deficient cash sums discovered after the stocktaking process. Debit balance: - This section reflects cash amounts on hand of a microfinance institution. Detailed accounting: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Received cash on hand put into security sealed bags. Account 10112- – Cash on hand at dependent accounting unit This account is used for recording cash at hand of dependent accounting units (Separate balance sheets are not required). Debit side: - Cash amounts transferred to dependent accounting units. - Cash amounts received at dependent accounting units. Credit side: - Cash amounts transferred by dependent accounting units to the cash fund. - Cash retained in hand at dependent accounting units. Debit balance: - This section reflects cash amounts available on hand at dependent accounting units. Detailed accounting: Accountant creates detailed accounts appropriate for specific dependent accounting units. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 This account is used for recording cash amounts in transit from the cash fund of this unit to the other. In case where the cash recipient receives cash in person at the cash fund, a microfinance institution will not be required to keep track of entries on this account. Debit side: - Cash sums withdrawn from the cash fund in transit to the cash recipient. Credit side: - Cash amounts already transported to the cash recipient (based on cash delivery form or note of receipt issued by the cash recipient). Debit balance: - This section reflects cash in transit of a microfinance institution. Detailed accounting: Accountant divides this account into subaccounts appropriate for specific recipients of cash on arrival. Account 1012 – Foreign currency cash on hand This account is used for reflecting the collection, spending and balance of foreign currency cash available at a microfinance institution. A microfinance institution may create and use this account in accordance with their accounting regime and regulations laid down in their business license. Account 10121 – Foreign currency cash on hand at independent accounting unit This account is used for recording foreign currency values available at a microfinance institution. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Exchange difference determined after revaluation of foreign currency balance on the reporting date (in case where the foreign exchange rate is increased as against Vietnamese dong). Credit side: - Value of foreign currency cash withdrawn from the cash fund. - Exchange difference determined after revaluation of foreign currency balance on the reporting date (in case where the foreign exchange rate is decreased as against Vietnamese dong). Debit balance: - This section reflects value of foreign currency cash on hand of a microfinance institution. Detailed accounting: Accountant may create subaccounts appropriate for specific types of foreign currency. Article 5. Account 110 – Deposits at the State Bank 1. Accounting principles:
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Upon receipt of vouchers from SBV, the accountant must make comparison with attached original ones. In case where there is any difference between data available in the accounting book of a microfinance institution or data available in original vouchers and those available on vouchers of the SBV, the accountant must inform SBV to double-check and verify these data, and take any possible action in a timely manner. At end of the reporting month, if causes of such difference have not been identified yet, the accountant must keep bookkeeping entries according to data specified in the note or bank account statement issued by SBV. The differential amount is recorded on the Debit side of the account 3629- “Other receivables” (if the deposit amount defined in the accountant’s data is greater than in SBV's data), or on the Credit side of the account 4629- "Other payables” (if the deposit amount defined in the accountant’s data is less than in SBV's data). In the following month, the accountant must carry out further verification and assessment to seek causes of such difference to make any necessary adjustment in book data. 2. Account 110 can be subdivided into tier-2 and tier-3 subaccounts, including: Account 1101 – Vietnamese dong deposits at SBV This account is used for recording a microfinance institution’s Vietnamese dong deposit amounts at SBV. Account 11011- Escrow deposits This account is used for recording Vietnamese dong escrow deposits that a microfinance institution leaves at SBV when it has not yet received business license in accordance with laws. Debit side: - Amounts deposited into escrow accounts. Credit side: - Deposit amounts transferred to other appropriate accounts for business purposes. Debit balance: - This section reflects a microfinance institution’s deposit amounts at the State Bank. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Account 11012- Demand deposits This account is used for recording a microfinance institution’s Vietnamese dong deposits made without definite term at SBV. Debit side: - Deposit amounts sent to SBV. Credit side: - Deposit amounts withdrawn by a microfinance institution. Debit balance: - This section reflects a microfinance institution’s indefinite-term deposits at SBV. Detailed accounting: This account is divided into only one subaccount. Article 6. Account 121- Investments 1. Accounting principles:
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
dd) With respect to investments without provisions against bad debts made in accordance with laws, the accountant must assess the possibility of recovering these debts. In case where it is definitely established that part or all of investments are unrecoverable, the accountant must record losses as financial expenses arising within an accounting period. In case where these losses are not determined in a reliable manner, the accountant may have the option of not recording any decrease in these investments, but must give explanatory notes on the financial statement about the recoverability of these investments. 2. Account 121 can be subdivided into tier-2 and tier-3 subaccounts, including: Account 1211 – Government bonds This account is used for reflecting the existing value of and fluctuation in Government bonds that a microfinance institution is holding. Debit side: - Value of Government bonds that a microfinance institution purchases. Credit side: - Value of Government bonds that a microfinance institution sells. - Value of Government bonds for which cash payments have already been made. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Detailed accounting: Accountant can use subaccounts for recording specific Government bonds. Account 1212 – Term deposits made at credit institutions This account is used for reflecting term deposits in Vietnamese dong or foreign currency that a microfinance institution makes at other credit institutions. Account 12121- Vietnamese dong term deposits made at credit institutions This account is used for recording a microfinance institution’s Vietnamese dong term deposits made at other credit institutions. Debit side: - Amounts deposited by the microfinance institution at other credit institutions. Credit side: - Amounts that a microfinance institution withdraws. Debit balance: - - Amounts deposited by a microfinance institution at other credit institutions. Detailed accounting: Accountant can use subaccounts for specific receiving credit institutions. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 This account is used for recording a microfinance institution’s foreign currency term deposits made at other credit institutions. Debit side: - Value of foreign currency deposited at other credit institutions. Difference in which foreign exchange rate is increased owing to revaluation of foreign currency balance at the reporting date. Credit side: - Value of foreign currency that a microfinance institution has withdrawn. - Exchange difference arising owing to revaluation of foreign currency balance at the reporting date. Debit balance: - This section reflects value of foreign currency that a microfinance institution is depositing at other credit institutions. Detailed accounting: Accountant can use subaccounts for specific receiving credit institutions. Account 1218- Other investments This account is used for reflecting the existing value of and fluctuation in other investments that a microfinance institution is making. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Credit side: Decreased value of investments. Debit balance: - This section reflects other existing investments of a microfinance institution. Detailed accounting: Accountant may use subaccounts for specific investments. Account 1219- Provisions against loss of investments This account records setting-aside of funds for, disposal and reversal of provisions against loss of investments in Government bonds or other investments, microfinance institutions must comply with existing regulations on setting-aside of funds for, disposal and reversal of provisions against loss of investments in accordance with laws. Debit side: - Amount of provisions against loss of investments that have already been used. - Amount of provisions against loss of investments that have already been reversed. Credit side: - Amount of provisions against loss of investments for which funds are set aside. Credit balance: - This section reflects a microfinance institution’s existing provisions against loss of investments. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Article 7. Account 130- Deposits made at credit institutions 1. Accounting principles:
2. Account 130 can be subdivided into tier-2 and tier-3 subaccounts, including: Account 1301- Demand deposits made at commercial banks This account is used for recording a microfinance institution’s Vietnamese dong or foreign currency demand deposits made at other credit institutions. Account 13011- Vietnamese dong demand deposits made at commercial banks ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Debit side: - Amounts deposited by a microfinance institution at other commercial banks. Credit side: - Amounts that a microfinance institution withdraws. Debit balance: - - Amounts deposited by a microfinance institution at other commercial banks. Detailed accounting: Accountant can use subaccounts for specific receiving commercial banks. Account 13012 – Foreign currency demand deposits made at commercial banks This account is used for recording a microfinance institution’s foreign currency demand deposits made at commercial banks. Debit side: - Value of foreign currency deposited by a microfinance institution at commercial banks. Difference in which foreign exchange rate is increased owing to revaluation of foreign currency balance at the reporting date. Credit side: - Value of foreign currency that a microfinance institution has withdrawn. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Debit balance: - This section reflects value of foreign currency that a microfinance institution is depositing at commercial banks. Detailed accounting: Accountant can use subaccounts for specific receiving commercial banks. Article 8. Account 201- Lending 1. Accounting principles:
dd) Microfinance institutions classify debts on loans granted to borrowing customers and account for loans classified into debt groups in accordance with existing regulations on debt classification applied to microfinance institutions. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Account 2011- Short-term loans granted to microfinance customers This account shall be used for reflecting Vietnamese dong funds that a microfinance institution lends to borrowing customers during a short term. Account 2011 can be subdivided into tier-3 subaccounts, including: Account 20111- Pass/standard loans Account 20112- Watch/special mention loans Account 20113- Substandard loans Account 20114- Doubtful loans Account 20115- Loss loans Structure and entries of tier-3 subaccounts to the account 2011: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Amounts moved from relevant accounts. Credit side: - Amounts of borrowing customer’s debt repayments. - Amounts moved to relevant accounts. Debit balance: - This section reflects the amounts currently owed to a microfinance institution. Detailed accounting: Accountant can use subaccounts relevant to specific borrowing customers. Account 2012- Medium-term loans granted to microfinance customers This account shall be used for reflecting Vietnamese dong funds that a microfinance institution lends to borrowing customers during a medium term. Account 2012 can be subdivided into tier-3 accounts, including: Account 20121- Pass/standard loans ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Account 20123- Substandard loans Account 20124- Doubtful loans Account 20125- Loss loans Structure and entries of the account 2012 are the same as the account 2011. Account 2013- Long-term loans granted to microfinance customers This account shall be used for reflecting Vietnamese dong funds that a microfinance institution lends to borrowing customers during a long term. Account 2013 can be subdivided into tier-3 accounts, including: Account 20131- Pass/standard loans Account 20132- Watch/special mention loans ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Account 20134- Doubtful loans Account 20135- Loss loans Structure and entries of the account 2013 are the same as the account 2011. Account 2014- Short-term loans granted to other borrowing customers This account shall be used for reflecting Vietnamese dong funds that a microfinance institution lends to other borrowing customers during a short term. Account 2014 can be subdivided into tier-3 accounts, including: Account 20141- Pass/standard loans Account 20142- Watch/special mention loans Account 20143- Substandard loans ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Account 20145- Loss loans Structure and entries of the account 2014 are the same as the account 2011. Account 2015- Medium-term loans granted to other borrowing customers This account shall be used for reflecting Vietnamese dong funds that a microfinance institution lends to other borrowing customers during a medium term. Account 2015 can be subdivided into tier-3 accounts, including: Account 20151- Pass/standard loans Account 20152- Watch/special mention loans Account 20153- Substandard loans Account 20154- Doubtful loans ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Structure and entries of the account 2015 are the same as the account 2011. Account 2016- Long-term loans granted to other borrowing customers This account shall be used for reflecting Vietnamese dong funds that a microfinance institution lends to other borrowing customers during a long term. Account 2016 can be subdivided into tier-3 accounts, including: Account 20161- Pass/standard loans Account 20162- Watch/special mention loans Account 20163- Substandard loans Account 20164- Doubtful loans Account 20165- Loss loans ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Article 9. Account 251- Loans granted by using trust funds 1. Accounting principles:
2. Account 251 can be subdivided into tier-2 accounts, including: Account 2511- Short-term loans granted by using the Government’s funds This account shall be used for recording Vietnamese dong funds that microfinance institutions lend to domestic customers during a short term by using funds held in trust for the Government. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Account 25111- Pass/standard loans Account 25112- Watch/special mention loans Account 25113- Substandard loans Account 25114- Doubtful loans Account 25115- Loss loans Structure and entries of the account 2511 are the same as the account 2011. Account 2512- Medium-term loans granted by using the Government’s funds This account shall be used for recording Vietnamese dong funds that microfinance institutions lend to domestic customers during a medium term by using funds held in trust for the Government. Account 2512 can be subdivided into tier-3 accounts, including: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Account 25122- Watch/special mention loans Account 25123- Substandard loans Account 25124- Doubtful loans Account 25125- Loss loans Structure and entries of the account 2512 are the same as the account 2011. Account 2513- Long-term loans granted by using the Government’s funds This account shall be used for recording Vietnamese dong funds that microfinance institutions lend to domestic customers during a long term by using funds held in trust for the Government. Account 2513 can be subdivided into tier-3 accounts, including: Account 25131- Pass/standard loans ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Account 25133- Substandard loans Account 25134- Doubtful loans Account 25135- Loss loans Structure and entries of the account 2513 are the same as the account 2011. Account 2514- Short-term loans granted by funds of domestic entities or persons This account shall be used for recording Vietnamese dong funds that microfinance institutions lend to domestic customers during a short term by using funds held in trust for domestic entities or persons. Account 2514 can be subdivided into tier-3 accounts, including: Account 25141- Pass/standard loans Account 25142- Watch/special mention loans ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Account 25144- Doubtful loans Account 25145- Loss loans Structure and entries of the account 2514 are the same as the account 2011. Account 2515- Medium-term loans granted by funds of domestic entities or persons This account shall be used for recording Vietnamese dong funds that microfinance institutions lend to domestic customers during a medium term by using funds held in trust for domestic entities or persons. Account 2515 can be subdivided into tier-3 accounts, including: Account 25151- Pass/standard loans Account 25152- Watch/special mention loans Account 25153- Substandard loans ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Account 25155- Loss loans Structure and entries of the account 2515 are the same as the account 2011. Account 2516- Long-term loans granted by funds of domestic entities or persons This account shall be used for recording Vietnamese dong funds that microfinance institutions lend to domestic customers during a long term by using funds held in trust for domestic entities or persons. Account 2516 can be subdivided into tier-3 accounts, including: Account 25161- Pass/standard loans Account 25162- Watch/special mention loans Account 25163- Substandard loans Account 25164- Doubtful loans ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Structure and entries of the account 2516 are the same as the account 2011. Account 2517- Short-term loans granted by funds of foreign entities or persons This account shall be used for recording Vietnamese dong funds that microfinance institutions lend to domestic customers during a short term by using funds directly held in trust for foreign entities or persons. Account 2517 can be subdivided into tier-3 accounts, including: Account 25171- Pass/standard loans Account 25172- Watch/special mention loans Account 25173- Substandard loans Account 25174- Doubtful loans Account 25175- Loss loans ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Account 2518 - Medium-term loans granted by funds of foreign entities or persons This account shall be used for recording Vietnamese dong funds that microfinance institutions lend to domestic customers during a medium term by using funds directly held in trust for foreign entities or persons. Account 2518 can be subdivided into tier-3 accounts, including: Account 25181- Pass/standard loans Account 25182- Watch/special mention loans Account 25183- Substandard loans Account 25184- Doubtful loans Account 25185- Loss loans Structure and entries of the account 2518 are the same as the account 2011. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 This account shall be used for recording Vietnamese dong funds that microfinance institutions lend to domestic customers during a long term by using funds directly held in trust for foreign entities or persons. Account 2519 can be subdivided into tier-3 accounts, including: Account 25191- Pass/standard loans Account 25192- Watch/special mention loans Account 25193- Substandard loans Account 25194- Doubtful loans Account 25195- Loss loans Structure and entries of the account 2513 are the same as the account 2011. Article 10. Account 281- Debts awaiting resolution ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Account 281 can be subdivided into tier-2 accounts, including: Account 2811- Loans secured by the guarantor’s collateral which are awaiting resolution This account shall be used for reflecting loans secured by property which is put up as collateral by the guarantor for discharge of obligations on behalf of a borrowing customer, but have not yet been transferred to microfinance institutions (otherwise called security or security property). Debit side: - The number of loans awaiting resolution which is increased. Credit side: - The number of loans awaiting resolution which is decreased. Debit balance: - This section reflects unrecovered guaranteed loans awaiting resolution. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Account 2812- Debts associated with cases awaiting trial This account shall be used for recording debts related to cases awaiting trial under the jurisdiction of law enforcement authorities. Microfinance shall consult lending and other related documents to refer outstanding debts associated with cases awaiting trial to this account. Debit side: - Debts related to cases awaiting trial which are increased. Credit side: - Debts related to cases awaiting trial which are decreased. Debit balance: - This section reflects debts related to cases awaiting trials under the jurisdiction of law enforcement authorities. Detailed accounting: Accountant may use subaccounts for specific customers incurring debts related to cases awaiting trial. Article 11. Account 291- Written-off debts 1. Accounting principles:
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 2. Account 291 can be subdivided into tier-2 accounts, including: 2911- Short-term loans 2912- Medium-term loans 2913- Long-term loans 3. Structure and entries of the account 291: Debit side: - Loan amounts already written off. Credit side: - Borrowing customer's debt repayment amounts. - Loan amounts of which writing-off is accepted. Debit balance: - This section reflects the existing number of written-off loans of a microfinance institution. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Article 12. Account 299- Loan loss provisions 1. Accounting principles:
2. Account 299 can be subdivided into tier-2 and tier-3 accounts, including: 2991- Provisions against loss of loans granted to microfinance customers 29911- Specific provisions ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 2992- Provisions against loss of loans granted to other borrowing customers 29921- Specific provisions 29922- General provisions 2993- Provisions against loss of loans granted by using funds held in trust 29931- Specific provisions 29932- General provisions 2994- Provisions against loss of debts awaiting resolution 29941- Specific provisions 29942- General provisions ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 29951- Specific provisions 29952- General provisions 3. Structure and entries of the account 299: Debit side: - Provisions against loss used for treating loan risks. - Reversal of the surplus of provisions already created in accordance with regulations in force. Credit side: - Already created provisions charged as expenses. Credit balance: - This section reflects existing provisions against loss of loans of a microfinance institution. Detailed accounting: Accountant may use one subaccount for this account. Article 13. Account 301- Tangible fixed assets ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 This account shall be used for recording the existing value, increase or decrease of all tangible fixed assets of a microfinance institution according to their historical costs. Accountant may record entries on this account in compliance with the Vietnamese Accounting Standard No. 03 – Tangible fixed assets. Management, use and depreciation of fixed assets shall conform to the financial regime adopted by the Ministry of Finance, including:
Fixed assets are those having independent structure or separate parts linked in a system for performance of one or several functions to the extent that the entire system is unable to operate in case of lack of any of such part. In this case, an asset can be considered as a fixed asset if it meets all four standards, including: - It is certain that future economic benefits are gained from use of these assets; - Historical costs of assets must be determined in a reliable manner; - The useful life is more than 1 (one) year; - They must have value in conformance to regulations in force. If a system composed of separate parts linked together of which the useful life cycle is different remains able to perform its main function in case of lack of any of such part, but it and its parts need to be separately managed to meet managerial demands while conforming to all of 4 standards mentioned above, it must be considered as independent tangible fixed assets; ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Historical cost of tangible fixed assets acquired through the procurement process, including: Purchase price (excluding trade discounts and promotional discounts), taxes (excluding tax refunds) and costs directly associated with making such asset ready for use, such as site preparation costs, initial shipping, loading, unloading costs, installation and testing costs (minus (-) gains from products or wastes collected from commissioning tests), expert fees and other directly associated costs. Loan interest costs incurred from purchase of completed fixed assets (fixed assets immediately in use without having to be installed or tested for construction purposes) shall not be capitalized into historical costs of these assets. + Historical costs of purchased tangible fixed assets for which deferred payments are made: They are deemed the price of a purchased fixed asset that is paid immediately at the time of purchase plus other directly associated costs as of the time when such asset is made ready for use (excluding tax refunds). The difference between the buy price paid in arrears and the one paid immediately is accrued into manufacturing and business expenses over maturity periods. + Historical costs of fixed assets which are real property: When purchasing real property, the accounting unit must distinguish value of land use right from value of land-attached property in accordance with laws. Portion of value of land-attached property is recorded as tangible fixed asset; value of land use right is accounted for as intangible fixed asset or prepaid expenses as the case may be in accordance with laws. - Historical costs of tangible fixed assets which are acquired after the completed capital construction process. + Historical costs of fixed assets which are contracted out: These are the price at which all financial obligations arising from construction projects are settled as per laws, other direct associated expenses and registration fees (if any). + Self-constructed or self-made tangible fixed assets: Historical costs of self-constructed fixed assets are value of finalization of financial obligations arising from projects for construction thereof when being put in use. If fixed assets have already been brought into operation, but have not been financially finalized yet, microfinance institutions can account for increases in historical costs of fixed assets at the temporarily calculated price, based on actual construction expenses. After the financial finalization of capital investments is approved, in case of any difference arising in comparison to value of fixed assets which has been temporarily calculated, accountants may make increasing or decreasing adjustments in historical costs of fixed assets. Historical costs of self-made tangible fixed assets are the actual cost price of tangible fixed assets plus (+) expenses directly associated with making fixed assets ready for use. + In both cases mentioned above, historical costs of fixed assets are defined as installation costs and test run costs less value of products recovered from commissioning and manufacturing tests. Microfinance institutions shall not be allowed to include internal interest amounts and unreasonable expenses, such as costs incurred from raw ingredient or input material wastes, labor and other costs that are overspent during the process of self-construction or self-production, in historical costs of tangible fixed assets ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Historical cost of a tangible fixed asset purchased by a swap between it and the similar one, or possibly acquired due to sale thereof in exchange for the right to own another similar asset (the similar asset is an asset having similar functions in the same business sector and equivalent value). In this case, there is none of losses or profits recorded in the swap process. Historical cost of the received fixed asset is calculated by the residual value of the fixed asset in exchange. - Historical cost of the allocated and transferred tangible fixed asset includes: The residual book cost of the fixed asset that a microfinance institution allocates or transfers, or cost thereof determined according to the actual assessment by the Handover Committee or a professional valuation organization in accordance with laws, directly associated expenses, such as transportation, handling, upgradation, installation, commissioning testing costs and registration fees (if any), etc., which the recipient of such asset must pay till the date on which such fixed asset is made ready for use. - Historical cost of the tangible fixed asset acquired by receiving contributed capital or taking back contributed capital is the cost on which founding members or shareholders determine by consensus; on which the microfinance institution and contributor of capital agrees; or which a professional body determines in accordance with laws and by common consent from founding members or shareholders. - The historical cost of a fixed asset existing due to discovery of the surplus number thereof, offered, gifted or donated: This is the cost determined according to the actual assessment by the Handover Committee or a professional valuation body; and costs that the asset recipient must pay when making it ready for use, including: Transportation, handling, installation, commissioning test costs and registration fees (if any);
dd) Microfinance institutions may change historical costs of tangible fixed assets in accordance with laws on management, use and depreciation of fixed assets and other relevant ones;
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Fixed assets sold for liquidation purposes are those assets damaged to the extent of being unusable, those fixed assets that are technically obsolete or do not conform to operational and business requirements. Whenever there is any fixed asset needing to be sold for liquidation purposes, microfinance institutions must issue decisions on liquidation sale and establishment of Fixed Asset Liquidation Committee. This Committee shall undertake the task in liquidation sale of these assets according to regulations on regulatory documentation requirements and procedures for liquidation, and make a report on such liquidation sale. Bookkeeping bases include the liquidation report and other vouchers related to revenues and expenses arising from such liquidation sale;
- In case of detecting surplus of fixed assets: + owing to being left outside of accounting books (not yet recorded in accounting books), accountants must consult fixed asset records to enter an increase in specific cases. + due to being determined as those under the control of other units, accountants must promptly inform this to the owners of such assets. Before any action is taken to deal with such situation, accountants must consult inventory documents and records to take temporary control and custody of these assets. + due to failure to identify their owners, accountants must record increases in other income according to reasonable value of these assets. - Actions to be taken in case of discovery of deficit of fixed assets include identifying causes of such deficit, defining who will be responsible for such deficit and dealing with this situation in accordance with laws. Based on “Report on treatment of deficient fixed assets" which has already been approved and fixed asset documents or records, accountants must determine their historical cost and depreciated value as a basis to record any decrease in these assets, and carry out the physical treatment of the residual part of these assets. Pursuant to decisions on how to treat these assets, accountants can enter them into relevant accounts;
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 3011- Residential homes and architectural objects 3012- Machinery and equipment 3013- Means of transportation and transmission 3014- Administrative equipment and tools 3019- Other tangible fixed assets 3. Structure and entries of the account 301: Debit side: - Historical costs of tangible fixed assets increased due to completed commissioning, transfer and operation of capital construction projects, procurement, acceptance of contributed capital, reception of allocated ones, reception of these assets as gifts, donations, or discovery of surplus of any of such assets. - Increasing adjustments in historical costs of fixed assets which are made owing to construction, additional furnishment or alteration, alteration or improvement of existing ones. - Increasing adjustments in historical costs of fixed assets which are made owing to revaluation. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Historical costs of fixed assets decreased due to disassembly of one or several parts of these assets. - Decreasing adjustments in historical costs of fixed assets which are made owing to revaluation. Debit balance: - Historical costs of existing tangible fixed assets of a microfinance institution. Detailed accounting: Accountants can use subaccounts for specific tangible fixed assets. Article 14. Account 302- - Intangible fixed assets 1. Accounting principles: This account shall be used for recording the existing value of, any increase or decrease in, all tangible fixed assets of a microfinance institution according to their historical costs. Recording bookkeeping entries on this account must adhere to the Vietnamese Accounting Standard No. 04 – Intangible fixed assets. Management, use and depreciation of fixed assets shall conform to the financial regime adopted by the Ministry of Finance, including:
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Historical cost of an intangible fixed asset refers to total cost that a microfinance institution needs to be spent to acquire it till the proposed time of commencement of use of that asset. - Historical cost of an intangible fixed asset which is purchased according to deferred, instalment payment terms, or under a swap contract, or is given, gifted, donated, received as capital contributed to joint venture entities, taken back as contributed capital or due to discovery of surplus thereof, etc. shall be determined in the same manner as tangible fixed assets. - Historical cost of an intangible fixed asset which is land use right is the sum paid to obtain legal land use right (including costs paid to transferors or costs incurred from compensation for and clearance of project sites, site leveling or registration fees, etc.), or to fulfill agreements between capital-contributing parties. Defining land use right as an intangible fixed asset must be subject to regulations laid down in relevant laws. - Costs incurred to bring future economic benefits to microfinance institutions, including costs incurred from establishment of a microfinance institution, staff training costs or advertising costs arising during the period before operation of newly-established microfinance institutions, or costs of relocation, shall be recognized as during-period production and business costs in accordance with existing regulations, not as intangible fixed assets. - Costs associated with intangible fixed assets arising after being initially recognized must be recorded as during-period production and business costs, and may be recorded as increases in historical costs of these assets if they meet both requirements, including: + Costs incurred are likely to enable fixed assets to bring about future economic benefits more than the level of their initially-appraised operation; + Costs are identified firmly and closely associated with specific intangible fixed assets;
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 2. Account 302 can be subdivided into tier-2 accounts, including: 3021- Land use right 3022- Computer software 3029- Other intangible fixed assets 3. Structure and entries of the account 302: Debit side: - Increased historical costs of intangible fixed assets. Credit side: - Decreased historical costs of intangible fixed assets. Debit balance: - Historical costs of existing tangible fixed assets of a microfinance institution. Detailed accounting: Accountants can use subaccounts for specific intangible fixed assets. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 1. Accounting principles:
- Finance lease refers to a form of asset lease under which the lessor transfers a large part of risks and interests associated with ownership of the leased asset to the lessee. Ownership of such leased asset may be transferred at end of the lease term. - Below are cases usually leading to finance leases, including: + The lessor transfers ownership of the leased asset to the lessee after expiration of the lease term; + At the time of initiation of a finance lease, the lessee may choose to purchase the leased asset at the price lower than the reasonable price at the end of lease term; + The term of lease of a fixed asset must account for a large part of the economic useful life of such asset, irrespective of whether ownership of such asset is transferred; + At the time when an asset lease begins, the present value of rental payment must at least account for a large (equivalent) part of reasonable value of the released asset; ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - An asset lease shall be considered as a financial lease contract if it meets at least one of three (3) requirements mentioned hereunder: + The lessee cancels the contract and compensates the lessor for any loss arising from cancellation; + Incomes or losses arise from any change in the reasonable residual value of the leased asset associated with the lessee; + The lessee is capable of renewing the asset lease under which the rent charge is lower than the fair market rental value. In particular, the lease under which the leased asset is the land use right shall be deemed as the operating lease;
- Historical cost of a fixed asset acquired under a finance lease is recorded as the reasonable value of the leased asset, or is defined as the present value of the minimum payment of the rent charge (if the reasonable value is greater than the present value of the minimum payment of the rent charge) plus the initial cost directly associated with the finance lease transaction. If the input VAT is deducted, the present value of the minimum payment of the rent charge shall not include the VAT amount payable to the lessor. When calculating the present value of such minimum payment for the rental of an asset, a microfinance institution may use the implicit interest rate, the interest rate specified in the lease or the marginal interest rate. - The non-deductible amount of input VAT on a fixed asset under a finance lease shall be regulated as follows: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 + If the input VAT is paid with installments, it shall be charged as during-period production and business expenses corresponding to respective entries of depreciated costs of the leased asset. - The debt incurred from a finance lease that is posted as a liability entry shall not include the input VAT. - Value of fixed assets under operating leases shall not be posted on this account;
The lessee shall be responsible for regularly calculating and distributing the depreciation value of fixed assets under finance leases into production and business costs according to the depreciation regime conformable to the depreciation regime applied to the asset of the same type under the ownership of the microfinance institution. If it is not certain that the lessee will be granted ownership of a leased asset after the lease term expires, the leased asset will be depreciated according to the lease term that is shorter than its useful life;
2. Account 303 can be subdivided into tier-2 accounts, including: 3031- Tangible fixed assets hired under finance leases 3032- Intangible fixed assets hired under finance leases ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Debit side: - Increased historical costs of fixed assets hired under finance leases. Credit side: - Decreased historical costs of fixed assets under finance leases that are returned to lessors on expiry or bought back as fixed assets of the microfinance institution. Debit balance: - Historical costs of existing fixed assets under finance leases that a microfinance institution hires. Detailed accounting: Accountants shall be obliged to keep track of specific fixed assets hired under finance leases by using subaccounts. Article 16. Account 305- Depreciation of fixed assets 1. Accounting principles:
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
dd) If a fixed asset has been fully depreciated (capital invested in it has been fully recovered), but is still in use for business purposes, depreciation on such asset shall not be continued. Meanwhile, if a fixed asset not yet fully depreciated (capital invested in it fully recovered) has been damaged or needs to be liquidated, it shall be mandatory to determine causes of that situation and responsibilities of the collective or individual for the purpose of charging compensations and claiming the remaining value of the asset not yet recovered, and if any compensation is not made, use proceeds from liquidation of such asset as compensations of which the amounts are subject to the decision granted by the microfinance institution’s leadership;
2. Account 305 can be subdivided into tier-2 accounts, including: 3051- Depreciation of tangible fixed assets 3052- Depreciation of intangible fixed assets 3053- Depreciation of fixed assets hired under finance leases 3. Structure and entries of the account 305: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Credit side: - Depreciated value of fixed assets increased due to depreciation of these assets. Credit balance: - Cumulative value of depreciation of fixed assets existing at a microfinance institution. Detailed accounting: Accountants can use subaccounts designed for recording respective fixed assets. Article 17. Account 311- Tools and instruments 1. Accounting principles:
Historical costs of purchased tools and instruments are defined as invoiced purchase prices, non-refundable taxes and other costs directly associated with these tools and instruments (if any). The price of a tool or instrument moved out of the warehouse shall be determined according to the specific identification or weighted mean method. Once a costing method is chosen, the microfinance institution must ensure that it is used consistently during the entire accounting period;
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 2. Structure and entries of the account 311: Debit side: - Real value of tools and instruments received in warehouses. - Real value of surplus tools and instruments discovered after stocktaking. Credit side: - Real value of tools and instruments dispatched from warehouses for use in business transactions. - Trade discounts obtained upon purchase of tools and instruments. - Value of tools and instruments returned to or discounted by sellers. - Value of tools and instruments found missing after stocktaking. Debit balance: - Real value of tools and instruments currently in stock of a microfinance institution. Detailed accounting: Accountants may use subaccounts for specific groups or types of tools and instruments. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 1. Accounting principles:
Historical costs of purchased tools and instruments are defined as invoiced purchase prices, non-refundable taxes and other costs directly associated with bought-in materials (if any). The price of input material moved out of the warehouse shall be determined according to the specific identification or weighted mean method. Once a costing method is chosen, the microfinance institution must ensure that it is used consistently during the entire accounting period;
2. Structure and entries of the account 313: Debit side: - Real value of input materials received in warehouses. - Value of input materials found surplus after stocktaking. Credit side: - real value of raw or input materials dispatched from warehouses for business uses. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Trade discounts obtained from purchase of input materials. - Value of input materials found lost after stocktaking. Debit balance: - Real value of input materials currently in stock of a microfinance institution. Detailed accounting: Accountants may use subaccounts for specific groups or types of tools and instruments. Article 19. Account 321- Capital construction in progress 1. Accounting principles:
- Construction cost; ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Compensation, support and resettlement cost; - Project management cost; - Investment and construction consulting cost; - Others. The Account 321 may contain details of works or project items, each of which must record entries of contents of capital construction expenditures which are posted in a cumulative manner from the date of commencement to the date of completion, commissioning and transfer for use;
dd) In case investment projects are terminated, microfinance institutions must carry out the liquidation and recover costs already arising from these projects. The difference between actual costs and proceeds from such liquidation must be recorded as other expenses or may be recovered after determination of compensating responsibilities of involved organizations and individuals. 2. Account 321 can be subdivided into tier-2 and tier-3 subaccounts, including: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 3212- Capital construction costs 32121- Project costs 32122- Input materials used for capital construction 32123- Manpower costs 32129- Other costs 3213- Major repairs of fixed assets 3. Structure and entries of the account 321: Debit side: - Costs of investment in capital construction, purchases and major repairs of fixed assets (including tangible and intangible fixed assets). - Costs of renovation and improvement of fixed assets. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Credit side: - Value of fixed assets acquired through capital construction and purchase, and already completed and brought into operation. - Value of eliminated projects and costs relating to approval of elimination of these projects which are carried forward once the financial finalizations of these projects are approved. - Value of major repairs of fixed assets already completed and carried forward once the financial finalization of each repair is approved. - Carry-forward of costs incurred immediately after the initial recording of fixed assets in relevant accounts. Debit balance: - Total costs of investment projects for construction and major repairs of fixed assets in progress at end of an accounting period. - Value of investment projects for construction and major repairs of fixed assets at end of an accounting period which have not been transferred for operation, or of which their financial finalizations have not been approved yet. Detailed accounting: Accountants may use subaccounts for specific projects or project items. Article 20. Account 351 - External receivables 1. Accounting principles: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. This account may have balances on the Credit side. Balances on the Credit side reflect the sums received in advance or the sums already collected which are greater than the sums receivable (in special cases and in detailed entries of specific receivables). 3. Account 351 can be subdivided into tier-2 accounts, including: Account 3511- Receivables from provision of financial consulting services This account is used for reflecting amounts that must be collected from providing financial counseling services for customers in accordance with laws. Debit side: - Amounts receivable from provision of financial counseling services. Credit side: - Amounts receivable from provision of financial counseling services that have already been collected. Debit balance: - This section reflects amounts receivable from provision of financial consulting services that are currently available at a microfinance institution. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Account 3512- Receivables from provision of authorized collection, payment and money transfer services This account is used for reflecting amounts that must be collected from providing authorized collection, payment and money transfer services for customers in accordance with laws. Debit side: - Amounts receivable from providing authorized collection, payment and money transfer. Credit side: - Amounts receivable from providing authorized collection, payment and money transfer that have already been collected. Debit balance: - This section reflects amounts receivable from provision of authorized collection, payment and money transfer services that are currently available at a microfinance institution. Detailed accounting: Accountants can use subaccounts relevant to specific customers. Account 3513- Receivables from insurance agent services This account is used for reflecting amounts receivable from provision of insurance agent services in accordance with laws. Debit side: - Amounts receivable from acting as insurance agents. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Debit balance: - This section reflects amounts receivable from insurance agent services that are currently available at a microfinance institution. Detailed accounting: Accountants can use subaccounts relevant to specific customers. Article 21. Account 353- VAT deductibles 1. Accounting principles:
2. Structure and entries of the account 353: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Credit side: - Input VAT already deducted. - Carry-forward of non-deductible input VAT. - Input VAT on goods that are purchased but returned or discounted. - Input VAT refunds. Debit balance: - This section reflects the remaining amount of input VAT to be deducted, input VAT amounts that are refunded, but not yet paid by the State Budget to microfinance institutions. Detailed accounting: Accountants may use one subaccount for this account. Article 22. Account 359- Provisions for bad debts 1. Accounting principles:
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- In case where a provision for bad debts that is set at the end of an accounting period is greater than the one specified in the accounting book, the positive difference between them shall be recorded as an increase in provisions and administrative expenses. - In case where a provision for bad debts that is set at the end of an accounting period is less than the one specified in the accounting book, the negative difference between them shall be recorded as a decrease in provisions and administrative expenses. 2. Account 359 can be subdivided into tier-2 subaccounts, including: 3591- Provisions for bad debts 3. Structure and entries of the account 359: Debit side: - Using these provisions for treating debt risks. - Reversal of the surplus of provisions already created in accordance with regulations in force. Credit side: - Already created provisions charged as expenses. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Detailed accounting: Accountants may use one subaccount for this account. Article 23. Account 362- Other receivables 1. Accounting principles: This account shall be used for making latest updates on payment of debts that have to be recovered, including: Advance payments or other receivables, e.g. The deficient value of assets found without causes and awaiting resolution; receivables related to material compensations for loss or damage of raw materials, goods or capital, etc. through fault of individuals or collectives according to the decision on compensation; amounts already spent, but not approved by competent entities; deposits, pawns and pledges; receivables other than those mentioned above. 2. This account may have balances on the Credit side. The balances on the Credit side indicate that the amounts already collected are greater than the amounts to be collected. 3. Account 362 can be subdivided into tier-2 and tier-3 subaccounts, including: Account 3621- Security deposits This account is used for reflecting amounts that microfinance institutions leave as security deposits at other entities for use in economic, credit, etc. relationships. Debit side: - Amounts already left as security deposits. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Amounts treated by transferring them to other relevant accounts. Debit balance: - This section reflects amounts left as security deposits at microfinance institutions. Detailed accounting: Accountants can use subaccounts relevant to specific customers receiving security deposits. Account 3622- Amounts lost owing to corruption or abuse of power, lost or deficient sums or assets awaiting resolution This account is used for reflecting amounts lost owing to corruption, abuse of power, sums or assets awaiting resolution lost or deficient without cause, which await decisions on possible actions. Debit side: - Amounts lost owing to corruption or abuse of power, lost or deficient sums or assets. Credit side: - Amounts already collected or treated by transferring them to other relevant accounts. Debit balance: - This section reflects amounts lost owing to corruption, abuse of power, lost or deficient sums or assets awaiting resolution, which are available at microfinance institutions. Detailed accounting: Accountants may use subaccounts recording amounts lost owing to corruption or abuse of power, lost or deficient sums or assets awaiting resolution. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 This account is used for reflecting intracompany receivables of a microfinance institution’s staff, including amounts lost owing to corruption, abuse of power, sums or assets awaiting resolution that are lost or deficient or compensations under intracompany staff's payment obligations, and other prepaid payments, etc. Account 36231- Compensations under the staff’s payment obligations This account is used for reflecting receivables regarding material compensations for any loss, damage, etc. at the staff’s fault for which they are liable under existing regulations. Debit side: - Amounts of material compensation for loss or damage at the staff's fault of which causes are clearly defined, and which is subject to written resolution decisions. Credit side: - Amounts already collected or treated by transferring them to other relevant accounts. Debit balance: - This section reflects the remaining amounts of material compensation to be collected for loss or damage at fault of a microfinance institution's staff. Detailed accounting: Accountants may use subaccounts relevant to receivables of particular kinds. Account 36232- Operating advances This account is used for reflecting advances or prepayments to staff for use in provision of services and state of payment thereof. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Credit side: - Advances already paid. - Prepaid amounts not used up and going back to funds. Debit balance: - This section indicates advance amounts not yet paid by a microfinance institution. Detailed accounting: Accountants may use subaccounts relevant to beneficiaries of these advances. Account 36233- Prepayment of staff’s salaries and travel fees This account is used for reflecting advance payments on salaries and travel fees to staff members, and the state of payment thereof. Debit side: - Amounts already prepaid to staff. Credit side: - Advance amounts already paid. - Prepaid amounts not used up which go back to funds or are subtracted from salaries or wages. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Detailed accounting: Accountants may use subaccounts relevant to beneficiaries of these advances. Account 36234- Internal receivables, not elsewhere classified (NEC), from intracompany staff This account is used for reflecting debts that a microfinance institution's staff owes, other than those already accounted for in appropriate accounts. Debit side: - NEC amounts receivable from intracompany staff. Credit side: - NEC amounts receivable that intracompany staff has already paid. Debit balance: - This section reflects NEC amounts receivable that intracompany staff has not already paid yet. Detailed accounting: Accountants may use subaccounts relevant to receivables of particular kinds. Account 3629- NEC receivables This account is used for reflecting a microfinance institution’s receivables other than those already accounted for in appropriate accounts. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Credit side: - NEC amounts receivable that have already been paid. Debit balance: - This section reflects NEC receivables that currently exist at microfinance institutions. Detailed accounting: Accountants may use subaccounts relevant to NEC receivables. Article 24. Account 366- Project-related expenses 1. Accounting principles:
2. Account 366 can be subdivided into tier-2 subaccounts, including: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 3662- Project execution expenditures 3. Structure and entries of the account 366: Debit side: - Actual project-related expenditures. Credit side: Expenditures on projects in violation of regulations that are not approved and must be charged off and recovered. - Expenditures on projects with the approved final accounts of project costs. Debit balance: - Expenditures on projects without final accounts or with final accounts not yet approved, which are currently available at microfinance institutions. Detailed accounting: Accountants can use subaccounts relevant to specific projects. Article 25. Account 381- Other assets 1. Accounting principles: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Prepaid expenses related to infrastructure leases and fixed asset operating leases (e.g. rights to use land, offices and others) for business purposes in multiple accounting periods; - Expenses for purchase of insurance policies (e.g. fire and explosion insurance, insurance for civil liabilities of vehicle owners, car body insurance, property insurance, etc.), and fees paid in a one-off manner by microfinance institutions in different accounting periods; - Tools, instruments used for business purposes in different accounting periods; - Expenses for repair of fixed assets arising one time and of great value, which are not paid in advance, and distributed for not more than 3 years; - Expenses for disposal of assets put up as collateral for debts; - Other prepaid expenses for business operations in multiple accounting periods; - Assets other than the abovementioned;
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Account 3811- Collateral pending disposition This account shall be designed for reflecting the value of assets used as collateral for fulfillment of the guarantor’s obligations which are transferred to microfinance institution pending disposition. Microfinance institutions must hold all documents evidencing legitimate ownership of these assets. Debit side: - Value of assets as substitute for discharge of the guarantor’s obligations transferred to microfinance institutions of which disposition is pending. Credit side: - Value of assets as substitute for discharge of the guarantor’s obligations transferred to microfinance institutions which have already been disposed of. Debit balance: - This section reflects value of assets as substitute for discharge of the guarantor’s obligations transferred to microfinance institutions of which disposition is pending at microfinance institutions. Detailed accounting: Accountants may use subaccounts for specific collateral pending disposition. Account 3812- Expenses for disposition of collateral This account is used for reflecting costs incurred from disposal of collateral, including repair and maintenance of collateral, advertising and brokerage for sale and lease of collateral and other related costs prescribed by laws. Debit side: - Expenses for disposal of assets put up as collateral for debts. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Debit balance: - This section reflects expenses for disposal of assets put up as collateral for debts not yet to be recovered. Detailed accounting: Accountants may use subaccounts relevant to collateral of specific kinds. Account 3813- Costs awaiting distribution This account is used for reflecting real costs incurred in relation to business outcomes in different accounting periods and accrual of these costs into expenses incurred over accounting periods. Debit side: - Costs awaiting distribution within an accounting period. Credit side: - Costs awaiting distribution into during-period expenses. Debit balance: - This section reflects costs awaiting distribution into expenses. Detailed accounting: Accountants may use subaccounts designed for specific costs awaiting distribution. Account 3819- Other assets ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Debit side: - Value of other assets increased during an accounting period. Credit side: - Value of other assets decreased during an accounting period. Debit balance: - This section reflects other existing assets of a microfinance institution. Detailed accounting: Accountants may use subaccounts corresponding to other assets of specific kinds. Article 26. Account 382- Lending entrustment 1. Accounting principles:
2. Structure and entries of the account 382: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Credit side: - Amounts that institutional trustees disburse under contracts. Debit balance: - This section reflects trust loans existing at microfinance institutions. Detailed accounting: Accountants may use subaccounts relevant to specific institutional trustees. Article 27. Account 391- Interest and fees receivable 1. Accounting principles:
- Interest on deposits that microfinance institutions make at the State Bank and other credit institutions; - Interest on investments; - Interest receivable from lending transactions (including interest receivable from grant of trust loans); ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Interest receivable from other services.
2. Account 391 can be subdivided into tier-2 and tier-3 subaccounts, including: 3911- Interest on deposits 39111- Interest on Vietnamese-dong deposits 39112- Interest in foreign-currency deposits 3912- Interest on investments ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 3914- Fees receivable 3. Structure and entries of the account 391: Debit side: - Interest and fee amounts receivable that are accumulated. Credit side: - Interest and fee amounts receivable that have already been paid. Debit balance: - This section reflects the remaining interest and fee amounts that microfinance institutions must collect. Detailed accounting: Accountants may use subaccounts suitable for interest and fees receivable of particular kinds. Article 28. Account 415- Borrowing of funds from persons, credit institutions and other entities 1. Accounting principles:
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 2. Account 415 can be subdivided into tier-2 and tier-3 subaccounts, including: 4151- Special loans in Vietnamese dong granted by the State Bank 41511- Unmatured loan debts 41512- Overdue debts 4152- Special loans in Vietnamese dong granted by domestic credit institutions 41521- Unmatured loan debts 41522- Overdue debts 4153- Vietnamese-dong loans granted by domestic credit institutions 41531- Unmatured loan debts ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 4154- Vietnamese-dong loans granted by domestic entities and persons 41541- Unmatured loan debts 41542- Overdue debts 4155- Vietnamese-dong loans granted by foreign entities and persons 41551- Unmatured loan debts 41552- Overdue debts 4156- Foreign-currency loans granted by foreign entities and persons 41561- Unmatured loan debts 41562- Overdue loan debts ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Debit side: - Loan debts that microfinance institutions have already repaid; - Decreasing adjustment made owing to revaluation of the foreign currency balance at end of an accounting period. Credit side: - Amounts that microfinance institutions borrow from persons, credit institutions or other organizations. Increasing adjustment made owing to revaluation of the foreign currency balance at end of an accounting period. Credit balance: - This section reflects amounts that microfinance institutions are borrowing from persons, credit institutions or other organizations at end of an accounting period. Detailed accounting: Accountants can use subaccounts relevant to specific borrowers. Article 29. Account 420- Customer’s deposits 1. Accounting principles:
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 2. Account 420 can be subdivided into tier-2 subaccounts, including: Account 4201- Compulsory savings This account is used for recording amounts that microfinance customers are obligated to deposit in accordance with laws and microfinance institution’s internal regulations. Debit side: - Mandatory savings that customers withdraw. Credit side: - Mandatory savings that customers deposit. - Interest added on to principal of customers. Credit balance: - This section reflects mandatory savings that customers deposit at microfinance institutions. Detailed accounting: Accountants can use subaccounts relevant to specific depositors. Account 4202- Voluntary savings ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Account 4202 can be subdivided into tier-3 subaccounts, including: 42021- Non-term savings 42022- Term savings Debit side: - Voluntary savings that customers withdraw. Credit side: - Voluntary savings that customers deposit. - Interest added on to principal of voluntary savings of customers. Credit balance: - This section reflects voluntary savings that customers deposit at microfinance institutions. Detailed accounting: Accountants can use subaccounts relevant to specific depositors. Account 4203- Voluntary deposits ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Account 4203 can be subdivided into tier-3 subaccounts, including: 42031- Non-term deposits 42032- Term deposits Debit side: - Voluntary deposits that customers withdraw. Credit side: - Voluntary deposits that customer’s make. - Interest added on to principal of voluntary deposits of customers (if any). Credit balance: - This section reflects amounts that customers are depositing at end of an accounting period. Detailed accounting: Accountants can use subaccounts relevant to specific depositors. Article 30. Account 441- Trust loans ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Account 441 can be subdivided into tier-2 subaccounts, including: 4411- Vietnamese-dong funds received in trust from the Government 4412- Vietnamese-dong loans received in trust from domestic entities and persons 4413- Vietnamese-dong loans received in trust from foreign entities and persons 4414- Foreign-currency loans received in trust from foreign entities and persons 3. Structure and entries of the account 441: Debit side: - Amounts reimbursed to trustors. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Credit side: - Amounts that microfinance institutions receive in trust from partners. Increasing adjustment made owing to revaluation of the foreign currency balance at end of an accounting period. Credit balance: - This section reflects loans in trust from partners to microfinance institutions. Detailed accounting: Microfinance institutions can use subaccounts for recording loans corresponding to specific trustors. Article 31. Account 451- External payables 1. Accounting principles:
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 3. Account 451 can be subdivided into tier-2 subaccounts, including: Account 4511- Payables arising from provision of financial consulting services This account is used for reflecting amounts that microfinance institutions must pay for provision of financial counseling services permitted by laws for customers. Debit side: - Amounts payable arising from provision of financial counseling services that have already been paid. Credit side: - Amounts payable arising from provision of financial counseling services. Credit balance: - This section reflects amounts that a microfinance institution owes and has to pay for their provision of financial consulting services. Detailed accounting: Accountants can use subaccounts relevant to specific customers. Account 4512- Payables from provision of authorized collection, payment and money transfer services This account is used for reflecting amounts that must be paid from providing authorized collection, payment and money transfer services for customers in accordance with laws. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Credit side: - Amounts payable from providing authorized collection, payment and money transfer. Credit balance: - This section reflects amounts that a microfinance institution owes and has to pay from provision of authorized collection, payment and money transfer services. Detailed accounting: Accountants can use subaccounts relevant to specific customers. Account 4513- Payables from insurance agent services This account is used for reflecting amounts that microfinance institutions must pay for provision of their insurance agent services permitted by laws. Debit side: - Amounts payable arising from insurance agent services that have already been paid. Credit side: - Amounts payable arising from insurance agent services. Credit balance: - This section reflects amounts that a microfinance institution still owes and has to pay for provision of insurance agent services. Detailed accounting: Accountants can use subaccounts relevant to specific customers. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 This account shall be used by microfinance institutions receiving trust for reflecting amounts that trustors (bearing all risks and losses arising from trust arrangements when microfinance institutions receiving trust have already fulfilled obligations specified in trust agreements) transfer to them under terms and conditions of trust agreements. Microfinance institutions receiving trust must record entries of outstanding loan principal on the account 9831 “Lending under trust agreements” and outstanding loan interest debt on the account 9832 “Interest from lending under trust agreements” for the purposes of managing, overseeing and expediting collection of principal and interest under terms and conditions of trust agreements. Debit side: - Amounts already paid to trustors (once trust funds have already been disbursed to borrowers). Credit side: - Amounts already received from trustors. Credit balance: - This section reflects amounts already received from trustors, but not yet disbursed to customers. Detailed accounting: Accountants may use subaccounts relevant to specific institutional trustors. Article 32. Account 453- Taxes and payables to the State 1. Accounting principles:
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
dd) In particular cases, the Account 453 may have balances on the Debit side. Balances on the Debit side (if any) recorded in the Account 453 must reflect tax amounts and amounts already paid which are greater than tax amounts and amounts payable to the State, or may reflect already paid tax amounts obtaining tax exemption, reduction or reimbursement which has not yet been carried out. 2. Account 453 can be subdivided into tier-2 subaccounts, including: 4531- VAT payable 4532- Corporate income taxes 4533- Other taxes 4539- Other payables 3. Structure and entries of the account 453: Debit side: - VAT amounts deductible within an accounting period. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Tax amounts reduced from tax amounts payable. Credit side: - Taxes, fees, charges and other amounts that need to be paid to the State Budget. Credit balance: - This section reflects taxes, fees, charges and other amounts that will have to be paid to the State Budget at end of an accounting period. Detailed accounting: Accountants may use subaccounts corresponding to taxes payable. Article 33. Account 461- Payables to employees 1. Accounting principles: This account shall be intended for reflecting amounts that microfinance institutions have to pay and payment of these amounts to their employees, including salaries, wages, bonuses and others paid to employees. 2. In particular cases, the Account 461 may have balances on the Debit side. Balances on the Debit side shall reflect the already paid amount greater than the amount payable, including salaries, wages, bonuses and others paid to employees. 3. Structure and entries of the account 461: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Credit side: - Amounts payable to employees that are increased. Credit balance: - This section reflects payables to employees. Detailed accounting: Accountants may use subaccounts relevant to payables of specific kinds. Article 34. Account 462- Other payables 1. Accounting principles: This account shall be designed for reflecting the current status of payment of other payables, including: - Value of surplus assets existing without clear causes and awaiting disposition decisions issued by competent entities; value of surplus assets payable to persons and collectives under the decisions of competent entities specified in the written document stating disposition of such assets if causes for existence of such assets are determined; - Amounts payable regarding social insurance, health insurance, unemployment insurance contributions and union dues; - Amounts withheld from wages and salaries of employees (if any); ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Unearned revenues and incomes; - Amounts that have to be paid to underwrite voluntary retirement insurance policies, life insurance policies and other (non-salary) allowances for employees, etc. - Amounts and assets put up as security deposits or collateral and expenses that have to be paid for goods and services received from sellers or services provided within an accounting period but, in fact, have not yet been paid owing to the absence of invoices, accounting materials and documents, shall be recorded in operating expenses arising within the accounting period; - Other payables. 2. This account may have balances on the Debit side. Balances on the Debit side shall reflect the already paid amounts greater than the amounts payable. 3. Account 462 can be subdivided into tier-2 subaccounts, including: Account 4621- Security deposits This account shall be used for reflecting Vietnamese-dong amounts that microfinance institutions receive from other credit institutions, persons or entities as security for performance of obligations specified in agreements or arrangements already in effect. Debit side: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Deposit amounts remaining in surplus and reimbursed to customers. - Amounts deposited by customers. Credit balance: - This section reflects amounts that customers are depositing at microfinance institutions for security for payment obligations. Detailed accounting: Accountants can use subaccounts relevant to specific customers providing security deposits. Account 4622- Fund surpluses and surplus assets awaiting disposition ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Debit side: - Carry-forward of the surplus value to corresponding accounts under the written disposition decision. Credit side: - Fund surpluses, value of surplus assets awaiting disposition (without clear causes). Credit balance: - This section reflects fund surpluses and value of surplus assets awaiting disposition which are existing at microfinance institutions. Detailed accounting: Accountants may use subaccounts suitable for specific surplus assets awaiting disposition. Account 4623- Revenues awaiting allocation ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Debit side: - Carry-forward of “revenues awaiting allocation” to income accounts in accordance with regulations. - Finalization of revenues awaiting allocation under regulations in force. Credit side: - Amounts recognized as revenues awaiting allocation that arise within accounting periods. Credit balance: - This section reflects revenues awaiting allocation that exist at microfinance institutions. Detailed accounting: Accountants may use subaccounts designed for specific revenues awaiting allocation. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 This account shall be used for reflecting payables associated with employee’s wages and salaries, including: Amounts payable regarding social insurance, health insurance, unemployment insurance contributions and union dues. Account 4624 can be subdivided into tier-3 subaccounts, including: 46241- Social insurance contributions 46242- Health insurance contributions 46243- Unemployment insurance contributions 46244- Union dues Debit side: - Social insurance, health insurance, unemployment insurance contributions and union dues already paid. Credit side: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Credit balance: - This section reflects social insurance, health insurance, unemployment insurance contributions and union dues owed. Detailed accounting: Accountants may use one subaccount for this account. Account 4629- NEC payables This account is used for reflecting a microfinance institution’s payables other than those already accounted for in appropriate accounts, including: - Proceeds from sale of debts, collateral or exploitation of collateral, payment transactions with customers regarding money failing to meet circulation standards which awaits resolution; - With respect to expenses that have to be paid for goods and services received from sellers or services provided within an accounting period, if they actually have not yet been paid owing to the absence of invoices, accounting materials and documents, they shall be recorded in operating expenses in the accounting period; - Other payables. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 46291- Expenses payable 46299- Other payables Debit side: - Amounts already paid or posted to other accounts. Credit side: - Other amounts payable. Credit balance: - This section reflects the remaining amounts owed at microfinance institutions. Detailed accounting: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Article 35. Account 466- Project funding 1. Accounting principles:
Project funding are defined as direct grants or aids from the Government, domestic and overseas organizations or individuals that are used for funding implementation of approved target programs and projects with the aim of fulfilling economic, political and social duties for not-for-profit purposes. Project funding must be used in conformance to the approved estimate and must be recorded in the final account submitted to the financing entity;
dd) At the end of a fiscal year, if the final account of operating expenses covered by project funding is not approved, accountants shall carry forward project funding in the present year to the previous year. Debit side: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Remaining amounts of project funding that are refunded. Credit side: - Actually received amounts of project funding. Credit balance: - Amounts of project funding not yet to be used or already used, but not yet accounted for in the final account. Detailed accounting: Accountants may use subaccounts for this account: - Preceding year - Current year ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 1. Accounting principles:
In case where the amount of provisions for payables that need to be created in the present accounting period are greater than the amount of provisions for payables that have already been created and not yet been used up in the previous accounting period. In case where the amount of provisions for payables created in the present accounting period are less than the amount of provisions for payables that have already been created and not yet used up in the previous accounting period, the difference shall be reversely charged as a decrease in operating expenses in that accounting period;
2. Structure and entries of the account 471: Debit side: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Decreasing (reversing) provisions for payables recorded if microfinance institutions ensure that they will not suffer from economic declines because they no longer have to pay any debt obligations. - Decreasing provisions for payables to the difference in which provisions for payables in current year are less than those that have not yet been used up in preceding year. Credit side: - This section reflects provisions for payables charged into expenses. Credit balance: - This section reflects provisions for payables that exist at a microfinance institution. Detailed accounting: Accountants may use subaccounts corresponding to specific accounts to which provisions against risks are created. Article 37. Account 483- Science and technology development funds ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Account 483 can be subdivided into tier-2 subaccounts, including: Account 4831- Science and technology development funds This account shall be designed for reflecting the existing amount, increases and decreases of the science and technology development fund of a microfinance institution. Debit side: - Expenditures. - Decreases due to formation of fixed assets. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Credit side: - Amounts set aside from the Fund as expenses. - Proceeds from disposal and liquidation of fixed assets created by using the science and technology development fund. Credit balance: - This section reflects the Fund’s amounts available at microfinance institutions. Detailed accounting: Accountants may use one subaccount for this account. Account 4832- Science and technology development funds forming fixed assets This account shall be used for reflecting the existing amounts of, decreases or increases in, science and technology development funds forming fixed assets. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Depreciation value of fixed assets within an accounting period. - Residual value of fixed assets upon liquidation and disposal. - Decreases in the science and technology development fund forming fixed assets in case those fixed assets formed by using the science and technology development fund switch to business purposes. Credit side: - Increases in the Fund forming fixed assets. Credit balance: - This section reflects the available amounts in the Science and Technology Development Fund that are used for forming fixed assets existing at microfinance institutions. Detailed accounting: Accountants can use subaccounts relevant to specific fixed assets. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 1. Accounting principles:
2. Account 484 can be subdivided into tier-2 subaccounts, including: 4841- Reward fund 4842- Welfare fund 4843- Welfare fund already forming fixed assets ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Account 4841- Reward funds Account 4842- Welfare funds Debit side: - Fund’s spending amounts. - Fixed assets formed by Fund that have already met employee's cultural and welfare demands. - Spending derived from proceeds from liquidation and disposal of fixed assets formed by using the welfare fund. Credit side: - Setting aside of part of post-CIT profits for setting up the reward and welfare fund. - Revenues obtained from proceeds from liquidation and disposal of fixed assets formed by using the welfare fund. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - This section reflects the amounts available in the reward and welfare funds at microfinance institutions. Detailed accounting: Accountants may use one subaccount for this account. Account 4843- Welfare fund forming fixed assets This account shall be used for reflecting the existing amounts of, decreases and increases in, the welfare fund forming fixed assets. Debit side: - Depreciation value of fixed assets within an accounting period. - Residual value of fixed assets upon liquidation and disposal. Credit side: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Credit balance: - This section reflects the available amounts in the welfare fund forming fixed assets that are existing at microfinance institutions. Detailed accounting: Accountants can use subaccounts relevant to specific fixed assets. Account 4844- Reward funds for Management Boards This account shall be used for reflecting the existing amounts, setting aside of and spending of amounts available in the reward fund for the management board of a microfinance institution. This account must be used in compliance with financial mechanisms currently in force and internal regulations of microfinance institutions. Debit side: - Spending amounts of the reward fund for Management Board. Credit side: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Credit balance: - This section reflects the amounts available in the reward fund for management board at a microfinance institution. Detailed accounting: Accountants may use one subaccount for this account. Article 39. Account 491- Interest and fees payable 1. Accounting principles:
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 4911- Interest payable on deposits 4912- Interest payable on loans 49121- Interest payable on Vietnamese-dong loans 49122- Interest payable on foreign-currency loans 4913- Interest payable on trust loans 49131- Interest payable on Vietnamese-dong trust loans 49132- Interest payable on foreign-currency trust loans 4914- Fees payable 3. Structure and entries of the account 491: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Interest and fee amounts that microfinance institutions have already paid. Credit side: - Interest and fee amounts payable by microfinance institutions. Credit balance: - This section reflects the remaining interest and fee amounts that microfinance institutions owe and continue to pay. Detailed accounting: Accountants may use subaccounts suitable for interest and fees payable of particular kinds. Article 40. Account 519- Internal payments 1. Accounting principles: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Account 519 can be subdivided into tier-2 subaccounts, including: Account 5191- Capital transfers This account shall be used for recording entries of capital amounts transferred between microfinance institution’s headquarters and their affiliates. Debit side: - Capital outflows. Credit side: - Capital inflows. Debit balance: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Credit balance: - This section reflects the positive difference between capital inflows and capital outflows. Detailed accounting: - At the microfinance institution’s headquarter: Accountant may use subaccounts corresponding to affiliates involved in capital transfers. - At affiliates within the same system: Accountant may use 1 subaccount (at the Headquarter). Account 5199- Other payments These accounts shall be used for recording entries of authorized collections, authorized or other payments (except capital transfers recorded in the account 5191) arising from transactions between affiliates in the same system of a microfinance institution. Debit side: - Amounts of spending authorized by other entities. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Amounts of collection authorized by other entities. - Amounts paid by other entities. Debit balance: - This section reflects the remaining amount of receivables from other entities. Credit balance: - This section reflects the remaining amount of payables to other entities. Detailed accounting: Accountants may use subaccounts corresponding to specific entities or persons involved in payment relationships. Article 41. Account 601- Equity ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Paid-in capital invested by microfinance institutions; - Supplementary amounts derived from funds set up by equity and after-tax profits generated from business operations; - Non-refundable aids or capital amounts authorized by competent entities to be recorded as increases in paid-in capital;
dd) Microfinance institutions must record decreases in the equity when: - They reimburse capital to the State Bank or have to transfer capital under the decision of a competent body; ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Their business is dissolved or terminated as per laws; - Other situations arise as provided by law. 2. Account 601 can be subdivided into tier-2 subaccounts, including: Account 6011- Charter capital This account shall be designed for reflecting increases and decreases in the capital for incorporation of a microfinance institution. Debit side: - Charter capital decreases. Credit side: - Charter capital increases. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - This section reflects the existing amount of charter capital at a microfinance institution. Detailed accounting: Accountants may use one subaccount for this account. In addition to logbooks of bookkeeping entries, microfinance institutions may create registers of capital-contributing members and respective capital contribution amounts. Account 6019- Other capital This account shall be kept at a microfinance institution’s headquarter for reflecting capital, not elsewhere classified, which is formed during its business according to regulations (including finances prescribed in laws which may be recorded as entries of its equity, other than charter capital entries). Microfinance institutions must recognize transactions arising in this account in compliance with regulations on financial regimes, tax and other relevant laws. Account 6019 can be subdivided into tier-3 subaccounts, including: 60191- Finances 60199- NEC capital ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Amounts already used. Credit side: - Amounts already created. Credit balance: - This section reflects the amount existing at a microfinance institution. Detailed accounting: Accountants can use subaccounts relevant to capital of specific kinds. Article 42. Account 611- Reserve funds for charter capital supplementation 1. Accounting principles: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Structure and entries of the account 611: Debit side: - Use of the charter capital supplementation reserve fund. Credit side: - Setting aside of part of annual after-tax profits to create the charter capital supplementation reserve fund. Credit balance: - This section reflects the amount available in the Fund. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Accountants may use one subaccount for this account. Article 43. Account 612- Development and investment funds 1. Accounting principles:
2. Structure and entries of the account 612: Debit side: - Use of the investment and development fund. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Increases in the fund as it is set up by using after-tax profits. Credit balance: - This section reflects the existing amount available in the fund. Detailed accounting: Accountants may use one subaccount for this account. Article 44. Account 613- Financial contingency funds 1. Accounting principles:
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 2. Structure and entries of the account 613: Debit side: - Use of the financial contingency fund. Credit side: - Increases in the financial contingency fund due to setting aside of annual after-tax profits for the fund’s establishment. Credit balance: - This section reflects the existing amount available in the fund. Detailed accounting: Accountants may use one subaccount for this account. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 1. Accounting principles:
2. Account 631 can be subdivided into tier-2 subaccounts, including: 6311- Differences upon fixed asset revaluation 6312- Differences upon revaluation of other assets 3. Structure and entries of the account 631: Debit side: - Decreasing differences arising due to asset revaluation. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Credit side: - Increasing differences arising due to revaluation of assets. - Treatment of decreasing differences arising due to revaluation of assets. Account 631 may have balances on both Debit and Credit side. Debit balance: - Decreasing differences arising due to revaluation of assets awaiting resolution. Credit balance: - Increasing differences arising due to revaluation of assets awaiting resolution. Detailed accounting: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Article 46. Account 641- Exchange differences 1. Accounting principles:
- Trades, exchanges and payments in economic transactions are performed in foreign currency within an accounting period; - Entries or accounts of foreign currency origin are revaluated at the time of preparation of financial statements;
dd) Microfinance institutions shall not be entitled to distribute profits on interest earned from the exchange difference upon revaluation of entries or accounts of foreign currency origin at the end of a fiscal year; ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 2. Structure and entries of the account 641: Debit side: - Foreign exchange losses incurred as transactions in foreign currency are performed. Credit side: - Foreign exchange gains from performing transactions in foreign currency. - Foreign exchange gains generated from revaluation of balances of entries or accounts of foreign currency origin. - Carry-forward of exchange losses to the account of other operating expenses. Within an accounting quarter, the account 641 may have balances on both Debit and Credit side. Debit balance: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Credit balance: - This section reflects the differences in during-period foreign exchange gains awaiting resolution. Detailed accounting: Accountant may create subaccounts appropriate for foreign currency of specific kinds. At end of an accounting quarter or year, this account shall clear balances. If this account has credit balances, these balances must be carried forward to income accounts; if this account has debit balances, these balances must be brought forward to expense accounts. The account 641 shall not have any balance at the end of an accounting quarter or year. Article 47. Account 691- Undistributed after-tax profits 1. Accounting principles:
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 2. Account 691 can be subdivided into tier-2 subaccounts, including: 6911- Current year’s profits 6912- Previous year’s profits 3. Structure and entries of the account 691: Debit side: - Actual profits generated from business operations within an accounting period. - Amounts set aside for establishment of funds of microfinance institutions. - Profits distributed to owners. - Supplementary capital of owners prescribed in laws. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Actual profits generated from business operations within an accounting period. - Treatment of losses incurred from business operations. Account 691 may have balances on both Debit and Credit side. Debit balance: - Business losses awaiting resolution. Credit balance: - Total after-tax profits not yet to be distributed or used. Article 48. Account 701- Sales or revenues generated from credit facilities 1. Accounting principles: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Deposit interest revenues, including receipts from deposits that microfinance institutions make at the State Bank or at domestic credit institutions (if any). - Loan interest revenues, including receipts from Vietnamese-dong interest on credit relationships with customers. - Other revenues earned from credit facilities, including other receipts from credit transactions other than those revenues stated above;
2. Account 701 can be subdivided into tier-2 subaccounts, including: 7011- Deposit interest revenue7012- Loan interest revenue 7013- Interest on investments 7019- Revenues earning from credit facilities ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Debit side: - Deductions from credit-related revenues. - Carry-forward of net revenues generated from credit operations to the account 001 “Determination of business results”. Credit side: - Revenues earned from credit operations within an accounting period. Credit balance: - This section reflects credit-related revenues currently earned by microfinance institutions. The account 701 shall not have any balance at the end of an accounting year. Detailed accounting: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Article 49. Account 711- Revenues generated from services 1. Accounting principles:
- Receipt of trust loans; - Authorized collection, payment and money transfer services rendered to microfinance customers; - Financial counseling services related to microfinance institution’s business scope; - Insurance agent services; - Other services;
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 In case where it is impossible to immediately separate indirect taxes payable at the time of recognition of revenues, accountants may record revenues, including tax amounts payable, and periodically enter decreases in revenues with respect to indirect taxes payable. Upon preparation of income statements, the entry or subaccount “Revenues generated from services” shall not include indirect tax amounts payable within an accounting period because, in nature, indirect taxes are not considered as part of revenues. 2. Account 711 can be subdivided into tier-2 subaccounts, including: 7111- Revenues earned from receipt of trust loans 7112- Revenues earned from financial counseling services 7113- Revenues earning from provision of authorized collection, payment and money transfer services 7114- Revenues earned from insurance agent services 7119- Revenues earned from other services 3. Structure and entries of the account 711: Debit side: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Carry-forward of net revenues generated from services to the account 001 “Determination of business results”. Credit side: - Revenues earned from services within an accounting period. Credit balance: - This section reflects service revenues currently earned by microfinance institutions. The account 711 shall not have any balance at the end of an accounting year. Detailed accounting: Accountants may use one subaccount for this account. Article 50. Account 741- Revenues generated from other operations ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 This account shall be intended for reflecting revenues earned from other operations of microfinance institutions, including: - Revenues from reversal of provisions; - Revenues from foreign exchange differences; - Revenues from other business activities prescribed in laws. 2. Account 741 can be subdivided into tier-2 subaccounts, including: 7411- Revenues from foreign exchange differences 7412- Revenues from reversal of provisions 7419- Revenues from other operations 3. Structure and entries of the account 741: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Deductions from revenues from other operations. - Carry-forward of net revenues generated from other business activities to the account 001 “Determination of business results”. Credit side: - Revenues earned from other business operations within an accounting period. Credit balance: - This section reflects revenues from other operations currently earned by microfinance institutions. The account 741 shall not have any balance at the end of an accounting year. Detailed accounting: Accountants may use one subaccount for this account. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 1. Accounting principles:
2. Account 791 can be subdivided into tier-2 subaccounts, including: 7911- Revenues from debts already treated by provisions against risks 7912- Revenues from liquidation and disposal of assets 7913- Revenues from non-refundable aids 7919- Other revenues 3. Structure and entries of the account 791: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Other revenue deductions. - Carry-forward of net revenues to the account 001 “Determination of business results”. Credit side: - Other during-period revenues. Credit balance: - This section reflects other revenue amounts existing at a microfinance institution. The account 791 shall not have any balance at the end of an accounting year. Detailed accounting: Accountants may use one subaccount for this account. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 1. Accounting principles:
- Deposit interest payments, including payment of interest on deposits, mandatory savings or other Vietnamese-dong deposits at microfinance institutions; - Loan interest payments, including payment of interest on loans granted by the Government and the State Bank, domestic credit institutions, or either domestic or foreign organizations and individuals; - Customer deposit preservation and insurance payments; - Other expenses incurred from credit operations, including other interest payments and equivalent-interest payments other than the abovementioned;
2. Account 801 can be subdivided into tier-2 subaccounts, including: 8011- Deposit interest payments ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 8013- Customer deposit insurance payments 8019- Other credit-related payments 3. Structure and entries of the account 801: Debit side: - Expenses incurred from credit facilities within an accounting period. Credit side: - Expenses recorded as decreases in credit-related expenses. - Carry-forward of expenses incurred from credit facilities to the account 001- “Determination of business results”. Debit balance: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 The account 801 shall not have any balance at the end of an accounting year. Detailed accounting: Accountants may use one subaccount for this account. Article 53. Account 811- Service-related operating/administrative expenses 1. Accounting principles: This account shall be designed for reflecting expenses or payments directly related to services, including: - Authorized collection, payment and money transfer services rendered to microfinance customers; - Telecommunications services; - Loan entrustment services; ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Agent or broker commissions, and commissions on entrustment of brokers and agents, prescribed in laws; - Insurance agent services; - Use of payment services; - Other services. 2. Account 811 can be subdivided into tier-2 and tier-3 subaccounts, including: 8111- Loan entrustment services 8112- Financial counseling services 8113- Authorized collection, payment and money transfer services 8114- Insurance agent services ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 81191- Agent commissions 81192- Telecommunications services 81193- Payment services 81199- Other services 3. Structure and entries of the account 811: Debit side: - Expenses incurred from services within an accounting period. Credit side: - Expenses recorded as decreases in service costs. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Debit balance: - This section reflects service-related operating expenses currently incurred by microfinance institutions. The account 811 shall not have any balance at the end of an accounting year. Detailed accounting: Accountants may use one subaccount for this account. Article 54. Account 831- CIT expenses 1. Accounting principles:
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 8311- Current CIT expenses 3. Structure and entries of the account 831: Debit side: - CIT expenses incurred within an accounting year. - Additional payments of current CIT amounts arising in previous years due to discovery of immaterial errors in the previous years, which are recorded as increases in current CIT expenses in the current year. - Carry-forward of the positive differences between balances on the Credit side and those on the Debit side in the Account 831 within an accounting year to the Account 001- “Determination of business results”. Credit side: - Negative differences between actual CIT amounts payable within an accounting year and current CIT amounts paid in advance, which are deems as deductions from current CIT expenses recorded within an accounting year. - CIT amounts payable recorded as decreases due to discovery of immaterial errors arising in the previous years, which are recorded as decreases in the current accounting year. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Debit balance: - This section reflects current CIT expenses at microfinance institutions. The account 831 shall not have any balance at the end of an accounting year. Detailed accounting: Accountants may use one subaccount for this account. Article 55. Account 841- Other operating expenses 1. Accounting principles: This account shall be designed for reflecting expenses directly related to other operations performed by microfinance institutions, including differences in: foreign exchange losses and payments for debt trading operations and payments for other business activities in accordance with laws. 2. Account 841 can be subdivided into tier-2 subaccounts, including: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 8419- Other operating expenses. 3. Structure and entries of the account 841: Debit side: - Other operating expenses arising within an accounting period. Credit side: - Expenses recorded as decreases in other operating costs. - Carry-forward of other operating expenses to the account 001 - “Determination of business results”. Debit balance: - This section reflects other operating expenses currently incurred by microfinance institutions. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Detailed accounting: Accountants can use subaccounts corresponding to business operations of specific kinds. Article 56. Account 851- Administrative expenses 1. Accounting principles:
- Payments to staff and employees provided by laws (e.g. salaries, wages and other amounts of salary-like nature); payment of contributions associated with salaries or wages (e.g. SI, HI, union dues and UI); redundancy pay to employees under laws on labor; payments for human accident insurance policies; payments for personal protective equipment provided for employees at work; payments for uniforms of staff members; payments for shift meals; payments for healthcare services; other payments to employees in accordance with laws. - Payments for management and performance of assigned duties, such as payments for printing materials and paper sheets; payments for business travels; payments for training courses in improvement of competence of staff and employees, including payments for providing training for collaborators and customers within the scope of business of a microfinance institution; payments for science and technology research and application activities; payments for innovations, inventions, improvements of labor productivity, and bonuses for cost-saving efforts; payments of postal and phone costs; payments for publishing materials, communications, advertising, marketing and promotion activities; payments for purchase of materials, books and newspapers; payments for electricity, water bills and office cleaning services; payments for conferences, guest reception service, festivity and external relation activities; payments for hiring of counselors, domestic and foreign experts; payments for audit services; fire safety expenses; environmental protection expenses; other payments. - Property expenses, such as: Payments for depreciation of fixed assets; payments of fixed asset rents; payments for maintenance and repair of fixed assets; payments for purchase and repair of tools and instruments; payments for property insurance policies; other payments related to assets in accordance with laws;
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 8511- Payments to staff and employees 85111- Wages, salaries and other payments of salary-like nature 85112- Salary-based contributions 85113- Redundancy or lay-off allowances 85114- Personal accident insurance policies 85115- Customer service uniforms and personal protective suits for staff and employees at work 85116- Shift meals 85117- Healthcare service charges 85119- Other payments to staff and employees ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 85121- Printing materials and paper costs 85122- Travel expenses 85123- Postal and phone bills 85124- Water, electricity bills and office cleaning service charges 85125- Conference, guest reception, festivity and external relation costs 85126- Payments for audit, inspection and assessment of business of microfinance institutions 85127- Fire safety expenses 85128- Environmental protection costs 85129- Other administrative expenses ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 85131- Training and drilling payments 85132- Payments for scientific and technological research and development activities, innovations and improvements 85133- Payments for publication of materials, communications, advertising, marketing and promotion activities 85134- Payments for purchase of materials, newspapers and print publications 85135- Payments for hiring of counselors, domestic and foreign experts 85139- Other expenses related to performance of assigned duties 8514- Property-related expenses 85141- Payments for depreciation of fixed assets 85142- Payments for maintenance and repair of assets ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 85144- Payments for property insurance policies 85145- Payments for renting of fixed assets 85149- Other asset-related expenses 8515- Taxes, fees and charges 85151- Taxes 85152- Fees and charges 3. Structure and entries of the account 851: Debit side: - Administrative expenses arising within an accounting period. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Payments recorded as decreases in administrative expenses. - Carry-forward of administrative expenses to the Account 001 - “Determination of business results”. Debit balance: - This section reflects current administrative expenses at microfinance institutions. The account 851 shall not have any balance at the end of an accounting year. Detailed accounting: Accountants may use one subaccount for this account. Article 57. Account 881- Provision expenses 1. Accounting principles: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 + Provisions against lending risks reflect a microfinance institution's setting up of provisions and treatment of provisions against risk under applicable regulations on microfinance institution’s loans granted to customers. + Provisions against risks to receivables from outside reflect the setting aside of amounts for setting up and the treatment of these provisions. + Provisions for loss of investments reflect setting up and treatment of provisions for loss of investments. + Other provisions against risks reflect setting up and treatment of these provisions if regulations permit, including provisions for risks to payables, etc. - Microfinance institutions shall set up and dispose of provisions in accordance with financial regimes and regulations of relevant laws. 2. Account 881 can be subdivided into tier-2 subaccounts, including the following expenses: 8811- Provisions for loan losses 8813- Provisions for loss of investments 8812- Provisions against bad debts ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 3. Structure and entries of the account 881: Debit side: - Provision expenses arising within an accounting period. Credit side: - Amounts recorded as decreases in provision expenses. - Carry-forward of provision expenses to the Account 001- “Determination of business results”. Debit balance: - This section reflects current provision expenses at microfinance institutions. The account 881 shall not have any balance at the end of an accounting year. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Accountant may use subaccounts corresponding to specific provision expenses. Article 58. Account 891- Other expenses 1. Accounting principles:
- Fixed asset liquidation and disposal expenses; - With respect to payments for treatment of the residual asset losses, microfinance institutions record these payments into expenses for the loss value remaining after being offset by indemnities of persons, entities and insurance firms in expenses; use provisions set up by setting aside expenses; use financial contingency funds; - Payments of fees for becoming members of trade associations under laws; - Payments for the Party and trade union activities at microfinance institutions; - Payments for recovery of written-off debts and expenses incurred from recovery of bad debts; ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Payments of amounts already accounted for as revenues but actually not earned if they are generated in different accounting periods; - Payments for corporate social responsibility activities prescribed by laws; - Administrative fines; - Other expenses stipulated in financial rules of microfinance institutions;
2. Account 891 can be subdivided into tier-2 and tier-3 subaccounts, including: 8911- Contributions to trade associations 8912- Payments for the Party and trade union activities; 8913- Asset liquidation and disposal expenses ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 8915- Payments of amounts already accounted for as revenues but actually unearned 8919- Other payments 89191- Payments for recovery of written-off debts 89192- Payments for treatment of the remaining asset losses 89193- Administrative fines 89199- Other expenses. 3. Structure and entries of the account 891: Debit side: - Other expenses arising within an accounting period. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Other amounts recorded as decreases in expenses. - Carry-forward of other expenses to the Account 001 - “Determination of business results”. Debit balance: - This section reflects other existing expenses of microfinance institutions. The account 891 shall not have any balance at the end of an accounting year. Detailed accounting: Accountants may use subaccounts corresponding to other expenses of specific kinds. Article 59. Account 001- Determination of business results 1. Accounting principles: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Credit business results are defined as the difference between income from credit operations and expenses incurred from credit operations, expenses incurred from provisions against loan risk and administrative expenses; - Service business results are defined as the difference between service business results and service business expenses; - Other business results are defined as the difference between other business income and other operating expenses; - Other results are defined as the difference between other income and other expenses plus CIT expenses;
2. Structure and entries of the account 001: Debit side: - Carry-forward of credit operating expenses. - Carry-forward of service operating expenses. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Carry-forward of other operating expenses. - Carry-forward of administrative expenses. - Carry-forward of provision expenses. - Carry-forward of other expenses. - Carry-forward of profits. Credit side: - Carry-forward of credit operating revenues. - Carry-forward of service operating revenues. - Carry-forward of other operating revenues. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Carry-forward of losses. The Account 001 shall not have any closing balance. Article 60. Account 901- Currency no longer in circulation 1. Accounting principles:
2. Account 901 can be subdivided into tier-2 subaccounts, including the following expenses: Account 9011- Specimen or souvenir monies or banknotes This account shall be used for recording entries of currencies used as specimens or souvenir items under the custody of a microfinance institution. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Sums of money used as specimens received in inventory. - Sums of money used as souvenir items received in inventory or fund. Credit side: - Sums of money used as specimens moved out of inventory. - Sums of money used as souvenir items moved out of inventory or fund. Debit balance: - This section reflects specimen or souvenir monies or banknotes currently under the custody of a microfinance institution. Detailed accounting: Accountants may use subaccounts corresponding to specimen or souvenir monies or banknotes in circulation over periods of time. If there are more than one custodians, microfinance institutions can provide each with a journal or logbook of respective specimen monies or banknotes. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 This account shall be used for recording entries of suspicious counterfeit, fake or damaged bills awaiting resolution, all of which are in the custody of a microfinance institution. Account 9019 can be subdivided into tier-3 subaccounts, including: 90191- Suspicious counterfeit bills 90192- Fake bills 90193- Damaged bills awaiting resolution Structure and entries of the account 9019: Debit side: - Sums of suspicious counterfeit, fake bills and damaged bills in inventory awaiting resolution. Credit side: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Debit balance: - This section reflects sums of suspicious counterfeit, fake money, and damaged money awaiting resolutions, which are currently kept in the custody of a microfinance institution. Detailed accounting: Accountants may use subaccounts corresponding to respective suspicious counterfeit, fake monies, damaged monies and custodians. Article 61. Account 911- Public debts in foreign currency 1. Accounting principles: As for amounts in base currency accounted for as off-balance sheet entries in this account, the conventional value of each base currency unit is 1 dong (one dong), including: Short-term loans of foreign currency origin; long-term loans of foreign currency origin; trust funds of foreign currency origin received; finances of foreign currency origin received; project funding or other public debts (payables, etc.) in foreign currency. 2. Account 911 can be subdivided into tier-2 subaccounts, including the following expenses: 9111- Short-term loans of foreign currency origin ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 9113- Trust funds of foreign currency origin 9114- Project funding in foreign currency 9115- Interest payable in foreign currency 9119- Other public debts in foreign currency 3. Structure and entries of the account 911: Debit side: - Value receivable or payable of foreign currency origin. Credit side: - Already reimbursed value of foreign currency origin. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - This section reflects total amounts receivable or payable of foreign currency origin. Detailed accounting: Accountants may use subaccounts relevant to base currencies and payables of specific kinds. Article 62. Account 912- Assets in foreign currency 1. Accounting principles: As for sums of base currency accounted for as off-balance sheet entries in this account, the conventional value of each base currency unit is 1 dong (one dong), including: Foreign currency cash; foreign currency deposits at credit institutions; foreign currency assets. 2. Account 912 can be subdivided into tier-2 subaccounts, including: 9121- Foreign currency cash on hand 9122- Foreign currency deposits at credit institutions ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 3. Structure and entries of the account 912: Debit side: - Value of amounts remaining in fund, receivable and deposits at credit institutions, all of which are of foreign currency origin. Credit side: - Value already paid or withdrawn from credit institutions, which are of foreign currency origin. Debit balance: - This account reflects total amount of foreign currency amounts remaining in fund or currently deposited or receivable, which are of foreign currency origin. Detailed accounting: Accountants may use subaccounts relevant to base currencies and assets of specific kinds. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 1. Accounting principles: This account shall be used for reflecting interest amounts and fees in Vietnamese dong receivable but not meeting standards to be recorded as income, including deposit interest not yet collected, lending interest not yet collected from microfinance customers; other lending interest not yet collected from other customers; interest on financial aids used as loans, trust loans which have not yet been collected; fees receivable but not yet collected. 2. Account 941 can be subdivided into tier-2 subaccounts, including: Account 9411- Loan interest not yet collected This account shall be used for reflecting lending interest amounts in Vietnamese dong that microfinance institutions have not collected yet. Debit side: - Lending interest amounts not yet collected. Credit side: - Lending interest amounts already collected. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - This section reflects lending interest amounts in Vietnamese dong that microfinance institutions have not collected yet. Detailed accounting: Accountants may use subaccounts relevant to specific borrowers not paying interest yet. Account 9412- Interest on investments not collected yet This account shall be used for reflecting interest on investments that microfinance institutions have not collected yet. Debit side: - Amounts of interest on investments not collected yet. Credit side: - Amounts of interest on investments already collected. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - This section reflects amounts of interest on investments not collected yet. Detailed accounting: Accountants may use subaccounts relevant to specific issuers. Account 9413- Deposit interest not yet collected This account shall be used for reflecting deposit amounts that a microfinance institution has not collected yet. Debit side: - Deposit interest amounts not yet collected. Credit side: - Deposit interest amounts already collected. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - This section reflects deposit interest amounts not yet collected. Detailed accounting: Accountants may use subaccounts corresponding to specific depositors. Account 9419- Fees receivable but not collected yet This account shall be used for reflecting fee amounts that a microfinance institution has not collected yet. Debit side: - Fees receivable but not collected yet. Credit side: - Fees receivable and already collected. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - This section reflects amounts of fee receivable but not collected yet. Detailed accounting: Accountants can use subaccounts relevant to specific customers. Article 64. Account 971- Bad debts already written off 1. Accounting principles:
Written-off debts under surveillance: Written-off debts (including principal and interest) already offset by provisions for loss thereof and put under surveillance to continue to be recovered gradually. The period of surveillance of debts in this account must be subject to laws. Upon expiration of such period, if debts are not recovered, they must be treated under applicable regulations;
2. Account 971 can be subdivided into tier-2 and tier-3 subaccounts, including: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 97111- Written-off principal under surveillance 97112- Written-off interest debts under surveillance 3. Structure and entries of the account 971: Debit side: - Bad debts already offset and charged off as off-balance sheet entries to be later recovered. Credit side: - Debt amounts recovered from debtors. - Written-off debts remaining after expiration of the surveillance period and treated under laws. Debit balance: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Detailed accounting: Accountant may use subaccounts corresponding to specific debtors and debts. Article 65. Account 983- Entrustment and agent services 1. Accounting principles: This account shall be used for recording the followings: - Lending under trust agreements: This account may be used by microfinance institutions granting loans in trust, reflecting lending and recovery of borrowed funds, including unmatured and overdue debts, by using trust capital (at no risk to trustees). Microfinance institutions holding funds used as loans in trust shall, based on the financial status and solvency capacity of customers, classify loans by trust funds (at no risk to trustees) under applicable regulations on debt classification of the State Bank, and concurrently shall promptly inform trustors (third parties) of the financial status and solvency capacity of customers in order for these trustors to take charge of classification of debts and setting aside of amounts for provisions against risk in accordance with regulations enforced by the State Bank. - Other agent services: This account shall be used by microfinance institutions entrusted as agents and shall be designed for reflecting provision of other agent services. 2. Account 983 can be subdivided into tier-2 and tier-3 subaccounts, including: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 This account shall be used at microfinance institutions acting as lending trustees for reflecting grant of loans to borrowers by using trust capital under trust agreements (at no risk to trustees who have already fulfilled contractual obligations). Account 9831 can be subdivided into tier-3 subaccounts, including: 98311- Standard loans 98312- Watch/special mention loans 98313- Substandard loans 98314- Doubtful loans 98315- Loss loans Structure and entries of tier-3 subaccounts to the account 9831: Debit side: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - - Amounts moved from relevant accounts. Credit side: - Borrower’s debt repayments. - - Amounts moved to relevant accounts. Debit balance: - This section reflects loans granted by using funds held in trust. Detailed accounting: Accountant can use subaccounts relevant to specific borrowing customers. Account 9832- Interest on trust loans ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Debit side: - Increased value of outstanding interest arising from on trust loans. Credit side: - Decreased value of outstanding interest arising from on trust loans. Debit balance: - This section reflects value of outstanding interest arising from on trust loans. Detailed accounting: Accountants can use subaccounts relevant to specific borrowing customers. Account 983- Other entrustment and agent services ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Debit side: - Increased value of trust or agent agreements. Credit side: - Decreased value of trust or agent agreements. Debit balance: - This section reflects value of trust or agent agreements. Detailed accounting: Accountant may use subaccounts relevant to trustors and principals. Article 66. Account 991- Fixed assets supporting programs and projects ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 This account shall be intended for reflecting fixed assets supporting programs and projects implemented by microfinance institutions. 2. Structure and entries of the account 991: Debit side: - Value of fixed assets purchased or acquired in programs and projects. Credit side: - Value of fixed assets liquidated or transferred to microfinance institutions. Debit balance: - Reflecting total value of fixed assets supporting programs and projects. Detailed accounting: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Article 67. Account 992- Other assets kept under custody in trust 1. Accounting principles:
2. Structure and entries of the account 992: Debit side: - Value of assets kept under custody in trust. Credit side: - Value of assets returned to customers sending assets to be kept under custody in trust. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - This section reflects value of assets that a microfinance institution keeps under its custody in trust for its customers. Detailed accounting: Microfinance institutions may use subaccounts relevant to entities sending assets to be kept under custody in trust. Article 68. Account 993- Externally hired assets 1. Accounting principles:
2. Structure and entries of the account 993: Debit side: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Credit side: - Value of assets returned to owners. Debit balance: - This section reflects total value of outsourced assets that microfinance institutions keep in custody. Detailed accounting: Accountant may use subaccounts corresponding to owners. Article 69. Account 994- Customer’s security pledges or collateral 1. Accounting principles:
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 2. Structure and entries of the account 994: Debit side: - Value of pledges and collateral under the custody of microfinance institutions as security for repayment of debts. - Increasing differences arising owing to revaluation of pledges or collateral in accordance with regulations in force. Credit side: - Value of pledges and collateral returned to borrowing entities and persons who have already discharged their debt obligations. - Value of pledges and collateral closed out to repay loan debts to microfinance institutions. - Decreasing differences arising owing to revaluation of pledges or collateral in accordance with regulations in force. Debit balance: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Detailed accounting: Microfinance institutions shall use subaccounts relevant to pledges or collateral of specific kinds and specific customers. Article 70. Account 995- Distrained or foreclosed assets pending disposition 1. Accounting principles:
2. Structure and entries of the account 995: Debit side: - Value of collateral pending disposition. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Value of collateral already disposed of. Debit balance: - This section reflects value of collateral pending disposition under the custody of institutional or individual borrowers. Detailed accounting: Microfinance institutions may use subaccounts relevant to collateral of specific kinds provided by respective entities and persons. Article 71. Account 996- Tools and instruments in use 1. Accounting principles: This account shall be designed for reflecting value of tools and instruments in use at microfinance institutions. They must be strictly monitored from the date of dispatch to the date of notification of any damage. Microfinance institutions must set out internal regulations on management, use and liquidation of tools and instruments for safe and effective uses. - Once taking out of warehouses to be used for business purposes, all value of tools and instruments of low value must be distributed to expenses on a one-time basis. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 2. Structure and entries of the account 996: Debit side: - Value of tools and instruments increased due to dispatch thereof for use. Credit side: - Value of tools and instruments decreased owing to notification of damage, loss and for other reasons. Debit balance: - This section reflects tools and instruments remaining currently in use. Detailed accounting: Accountants may use subaccounts corresponding to tools and instruments of specific kinds. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 1. Accounting principles:
2. Structure and entries of the account 998: Debit side: - Value of assets that credit institutions pledge or hypothecate as security for loan debts. Credit side: - Value of pledged and hypothecated property returned after debts have been repaid. - Value of pledged and hypothecated assets already disposed of. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - This section reflects total value of assets that a microfinance institution pledges or hypothecates. Detailed accounting: Microfinance institutions may use subaccounts for specific pledged and hypothecated assets. Article 73. Account 999- Other valuable documents in custody 1. Accounting principles: This account shall be used for recording valuable documents that a microfinance institution is authorized to safekeep, including customer’s saving books, blank saving books (important designated print publications), etc. Value of documents to be accounted for must match the amounts specified on these documents. If valuable documents have not been used yet, physical items mentioned in these valuable documents shall be accounted for at the conventional price of 1 (one) dong. 2. Structure and entries of the account 999: Debit side: - Value of documents received for safekeeping thereof. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 - Value of documents dispatched. Debit balance: - This section reflects value of documents kept in the custody of microfinance institutions. Detailed accounting: Accountant may use subaccounts specific to documents under custody and recorded subjects. Chapter III IMPLEMENTATION PROVISIONS Article 74. Entry into force This Circular shall enter into force from March 1, 2020 to be applied in the financial year of 2020. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Office Chief, Director of Finance - Accounting Department, Heads of the State Bank’s affiliates, Directors of SBV branches in cities and provinces, Chairpersons of Boards of Directors, and General Directors (Directors) of microfinance institutions, shall be responsible for implementing this Circular./. |