Công văn 8900/NHNN-TCKT bổ sung chỉ tiêu báo cáo kèm theo Bảng Cân đối tài khoản kế toán ngày do Ngân hàng Nhà nước ban hành

To: Credit Institutions

On 03/09/2009, the State Bank of Vietnam (SBV) has issued the Official Dispatch No.6798/NHNN-DBTKTT requiring the units of the State Bank and the credit institutions (CI) to make and send the balance sheet of daily-accounting accounts. To fully meet information and data for requirement of directing and administering monetary policy and banking activity, the central Bank instructs the credit institutions to supplement detailed explanation on balance norms of some level III accounts on the balance sheet of daily-accounting accounts as follows:

1. For the account "275 - Other Loans" issued together with Decision No.479/2004/QD-NHNN dated 29/04/2004 of the Governor and the Decisions amending and supplementing the Decision No.479/2004/QD-NHNN (hereinafter referred to as Decision 479/2004/QD-NHNN), the credit institutions must supplement the detailed explanation of opening balances, balances arising in the day, the ending balances of this account on the balance sheet of daily account, sending to the State Bank upon two norms:

- In Vietnam dong

- In foreign currency and gold

- For the account "431 - The par value of valuable papers in Vietnam dong" and the account "434 - The par value of valuable papers in foreign currency and gold" issued together with Decision 479/2004/QD-NHNN, the credit institutions must supplement the detailed explanation of opening balances, balances arising in the day, the ending balances of these two accounts on the balance sheet of daily account, sending to the State Bank upon two subjects:

- Customers who are residents

- Customers who are non-residents

3. The Information Technology Department is responsible for guiding the credit institutions to send the supplementation of detailed explanation on balance norms of the above mentioned accounts upon the proper process in the Official Dispatch No.6798/NHNN-DBTKTT.

During the period that the Information Technology Department has not timely made computer software supporting the receipt, processing and synthesis of the supplementation of detailed explanation on balance norms of the above mentioned accounts of the units, the CI are responsible for faxing the supplementation of detailed explanation on balance norms of the above mentioned accounts to the central bank (the Department of Monetary Statistics and Forecast) within the time limit specified in the Official Dispatch No.6789/NHNN-DBTKTT.

Herein is the guidance of the State Bank on the supplementation of detailed explanation on balance norms of some level III accounts on the balance sheet of daily-accounting accounts. In the course of implementation should any problems arise, the CI reflects to the central bank (the Department of Finance - Accounting) for guiding the handling and promptly settlement./.

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This document is handled by Dữ Liệu Pháp Luật . Document reference purposes only. Any comments, please send to email: [email protected] n