Tiếng Việt| THE STATE BANK | SOCIALIST REPUBLIC OF VIET NAM |
| No: 1145/2002/QD-NHNN | Hanoi, October 18, 2002 |
PROMULGATING THE FINANCIAL REPORT REGIME APPLICABLE TO CREDIT INSTITUTIONS
THE STATE BANK GOVERNOR
Pursuant to Vietnam State Bank Law No.01/1997/QH10 and Credit Institutions Law No.02/1997/QH10 of December 12, 1997;
Pursuant to the Government’s Decree No.15/CP of March 2, 1993 stipulating the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;
At the proposal of the director of the Accountancy-Finance Department,
DECIDES:
Article 1.- To promulgate together with this Decision the Financial Report Regime applicable to credit institutions.
Article 2.- This Decision takes effect as from December 25, 2002. The regulations on accounting reports of credit institutions in the Information and Reporting Regime promulgated together with the State Bank Governor’s Decision No.516/2000/QD-NHNN1 of December 18, 2000 shall cease to be effective.
Article 3.- The director of the Office, the director of the Accountancy-Finance Department, the director of the Banking Information Technology Department, the heads of the concerned units attached to the State Bank, the directors of the State Bank’s branches in the provinces and centrally-run cities, the chairmen of the managing boards and general directors (directors) of credit institutions shall have to implement this Decision.
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FOR THE STATE BANK GOVERNOR
DEPUTY GOVERNOR
Vu Thi Lien
FINANCIAL REPORT REGIME APPLICABLE TO CREDIT INSTITUTIONS
(Promulgated together with the State Bank Governor’s Decision No. 1145/2002/QD-NHNN of October 18, 2002)
Article 1.- Scope and objects of application
1. Financial reports of credit institutions (hereinafter referred to as financial reports for short) are general accounting reports made according to the accounting standards and regimes applicable to credit institutions.
Professional operation reports, statistical reports and other reports in service of administration and management of activities of credit institutions (including administration accounting reports) shall not be subject to this Regime.
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Article 2.- Bases and principles for making financial reports
1. Financial reports shall be made on the basis of figures of accounts inside and outside the accounting balance sheet strictly according to the nature and content of accounts defined in the current system of book-keeping accounts of credit institutions.
2. Financial reports must promptly, completely, accurately, truthfully and objectively reflect figures and situation of operations of credit institutions. For a number of financial report forms accompanied by explanations, the explained matters must be presented clearly and fully.
3. The general directors (directors) of credit institutions shall be responsible for the accuracy, completeness and truthfulness of the contents of their own units financial reports.
Article 3.- Forms of financial reports
Financial reports are presented in form of documents or data files on information carriers (magnetic tapes, discs, etc.) or transmitted via computer networks. Financial reports in both forms of documents and data files on information carriers or transmitted via computer networks must be consistent and match each other.
Article 4.- Sending and publicization of financial reports
1. Credit institutions shall have to send their financial reports to the State Bank strictly according to the procedures and deadlines prescribed in Articles 7 and 8 of this Regime.
2. Credit institutions shall have to send their financial reports to the relevant State management agencies according to the State’s current regulations.
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Article 5.- Archival of financial reports
Written financial reports must be preserved and archived according to the current regulations on archival of accounting documents.
Article 6.- Contents of the financial report system
1. The financial report system is composed of the following five forms:
No.
Signs
Names of forms
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1
F 01/TCTD
Book-keeping account balance sheet
Monthly, annual
2
F 02/TCTD
Accounting balance sheet
Quarterly, annual
3
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Business result report
Quarterly, annual
4
F 04/TCTD
Cash flow report
Annual
5
F 05/TCTD
Financial report explanation
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2. The Central Credit Fund shall make the book-keeping account balance sheet (monthly, annual), annual accounting balance sheet, profit distribution report and financial report explanation (the grassroots people’s credit funds shall only make book-keeping account balance sheets and profit distribution reports).
3. The contents and methods of calculating norms on each financial report are specified in the forms enclosed with this Regime (not printed herein).
Article 7.- The time limit for making and sending financial reports
Credit institutions shall have to comply with the time limit for making and sending financial reports to the State Bank, which are prescribed as follows:
1. For monthly financial reports:
- For grassroots people’s credit funds, the Central Credit Fund and its branches: The deadline for sending the financial report of a month shall be the 5th day of the following month.
- For other credit institutions: The deadline for sending the financial report of a month shall be the 10th day of the following month.
2. For quarterly financial reports:
- For credit institutions: The deadline for sending the financial report of a quarter shall be the 20th day of the first month of the following quarter at the latest.
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- For grassroots people’s credit funds, the Central Credit Fund and its branches: The deadline for sending the financial report of a year shall be March 31 of the following year.
- For other credit institutions: The deadline for sending the financial report of a year shall be January 20 of the following year.
If the last day of the time limit for sending financial reports falls on a holiday, new year festival or weekend, such financial reports shall be sent on the working day following such holiday, new year festival or weekend.
Article 8.- Procedures for sending financial reports
1. Procedures for sending financial reports to the State Bank:
a/ In the provinces and centrally-run cities:
- Transaction bureaus of credit institutions, branches of credit institutions (including subsidiaries of foreign banks branches not yet transformed into foreign banks branches) shall send financial reports in written form and, at the same time transmit them via computer networks (or send floppy disks containing files thereof) to the State Bank’s branches in the provinces or centrally-run cities (where they are headquartered) within the time limit prescribed for each type of financial report.
- The State-run and people’s joint-stock credit institutions, cooperative credit institutions (other than people’s credit funds), joint-venture credit institutions, foreign banks branches in Vietnam, non-bank credit institutions with 100% foreign capital operating in Vietnam shall sum up figures of the entire system and send financial reports in written form, and at the same time transmit them via computer networks to the State Bank’s branches in the provinces and centrally-run cities (where they are headquartered) within the prescribed time limits.
- For cooperative credit funds being people’s credit funds:
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+ In cases where the grassroots people’s credit funds send their financial reports in writing, the sections for general affairs and management of credit institutions (or sections for financial management of credit institutions) shall have to input those reports into computers, then send their files to informatics sections (teams, divisions) for subsequent transmission to the Department for Cooperative Credit Institutions through the Banking Information Technology Department.
b/ At the central level
- Periodically and within the prescribed time limits, the State-run credit institutions shall sum up figures of the entire system and send to the State Bank (the Bank Inspectorate) their financial reports in writing, and at the same time transmit them via computer networks (or send on floppy disks) to the Banking Information Technology Department.
The Bank Inspectorate shall duplicate the written financial reports received from the State-run credit institutions and send copies thereof to the Accountancy-Finance Department.
- Periodically and within the prescribed time limits, the Central People’s Credit Fund shall sum up figures supplied by its head office and branches, and send its financial reports in writing to the State Bank (the Department for Cooperative Credit Institutions), and at the same time transmit them via the computer network (or send on floppy disks) to the Banking Information Technology Department.
2. The procedures for sending financial reports within a credit institution shall be prescribed and guided by the general director (director) of such credit institution.
Article 9.- Responsibilities of credit institutions
Credit institutions, including their transaction bureaus, branches, representative offices and attached units applying the system of credit institutions book-keeping accounts shall have to:
1. Make and send fully and promptly their financial reports according to the provisions of this Regime.
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3. Encrypt, keep secret and transmit (send out) financial reports in form of data files on information carriers or via computer networks in strict compliance with the State Bank’s current regulations on transmission and reception of information and reports via networks or on magnetic tapes and disks.
4. Upon receiving the report-receiving units inquiries about erroneous financial reports, review and re-check such financial reports and, if errors are found, promptly correct them by canceling erroneous reports, and then make and send correct ones to the report-receiving units, enclosed with answers to such inquiries inscribed with "errors corrected". In cases where they detect by themselves errors in their financial reports, they shall have to correct them as guided above.
Article 10.- Responsibilities of the units attached to the State Bank
1. The State Bank’s branches in the provinces and centrally-run cities shall have to:
a/ Act as receivers of financial reports in written form and in data files via communication networks of credit institutions in their respective localities; inspect the numerical accuracy of the financial reports. Particularly for book-keeping account balance sheets, the comparison of the balance at the beginning of the reporting period with that at the end of the preceding period must be made to ensure consistency and truthfulness.
b/ After receiving, examining and comparing financial reports according to the regulations, if such financial reports are error-free, promptly process and transmit them to the Banking Information Technology Department. If errors are detected, request the reporting units to check, correct and re-transmit the financial reports for further transmission according to the regulations.
c/ Exploit figures and situations supplied in financial reports to serve the performance of tasks and exercise of powers provided for by the State Bank Governor; manage and archive written financial reports.
2. The Banking Information Technology Department shall have to:
a/ Act as a coordinator to organize and receive financial reports transmitted by credit institutions, the State Bank�s branches in the provinces and centrally-run cities via computer networks (or sent on floppy disks); organize the safe and confidential archival of financial reports data.
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c/ Guide credit institutions, the State Bank’s branches in the provinces and centrally-run cities and the departments and functional units attached to the State Bank in carrying out the transmission, reception and exploitation of financial reports data on the computer networks according to the regulations.
d/ Ensure the uninterrupted, prompt, accurate, safe and confidential transmission of information.
3. The Accountancy-Finance Department shall have to guide the implementation of this Regime.
4. Basing themselves on their respective functions and tasks prescribed by the State Bank Governor, the departments and concerned units attached to the State Bank shall register with the Banking Information Technology Department for access to on-line financial reports according to their specific demands and shall be responsible for managing and using them within their respective units.
Article 11.- The amendment and supplement to this Regime shall be decided by the State Bank Governor.
SYSTEM OF FINANCIAL STATEMENTS FORMS OF CREDIT INSTITUTIONS
(issued in conjunction with the Decision No. 1145/2002/QD-NHNN dated 18 October, 2002 of the Governor of the State Bank of Vietnam)
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2. The balance sheet
3. Profits/Losses statement
4. The cash flow statement
5. Notes to the financial statement
NAME OF UNIT............
Issued in conjunction with the Decision No. 1145/2002/QD-NHNN dated 18 October, 2002 of the Governor of the State Bank
THE STATEMENT OF ACCOUNTS
Month....year....
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Unit: VND
Name of account
Number of account
Beginning balance
Turnover in the period
Closing balance
Debit
Credit
Debit
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Debit
Credit
1
2
3
4
5
6
7
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Total
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B. OFF - BALANCE SHEET ACCOUNTS
Name of account
Number of account
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Turnover in the period
Closing balance
Import
Export
1
2
3
4
5
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Total
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Date:....................
Drawer
(Sign, full name)
Chief Accountant
(The Head of Accounting Division)
(Sign, full name)
General Director (Director)
(Sign, full name, seal)
THE WAY TO PREPARE THE STATEMENT OF ACCOUNTS
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The statement of accounts is a consolidated financial statement that represents the operating turnovers, the beginning balance, closing balance of all accounts from level III to level I in the same reporting period. The statement of accounts shall be made monthly, annually.
The data in the statement of accounts shall be the basis for the examination of book entries in the consolidated accounting book, at the same time, for the reconciliation and verification of the data of other financial statements.
2. The statement of accounts shall be made for the on and off balance sheet accounts. Based on the detailed statement of accounts, the statement of accounts up to level III shall be prepared monthly (or annually).
Following provisions shall be taken into account when the statement of accounts is prepared:
- If balances of level III accounts exceed the debit and credit balance, those in the statement of account shall be preserved and not be set off.
- The total debit turnover in the period must be equal to the total credit turnover in the same period: The total debit balance at the beginning of a period must be equal to the total credit balance in the beginning of the same period; The total debit balance at the end of a period must be equal to the total credit balance at the end of the same period.
- For the annual statement of accounts: the turnover in the period must be equal to turnover in 12 months of 12 monthly-accrued statement of accounts.
NAME OF UNIT
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THE BALANCE SHEET
Quarter (or year)....
Unit: VND
This period
Previous period
The way to derive data from the statement of accounts
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3
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I. Cash in vault
Debit balance 101, 102, 103, 104, 105
II. Deposits at the State Bank
Debit balance 111, 112
III. Deposits at domestic and foreign credit institutions
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Debit balance 122, 131, 132
IV. Funds financed and entrusted for investment
- Lending to other credit institutions
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- Provision for receivables difficult to collect (***)
Debit balance 209
V. Lending to domestic economic organizations, individuals
- Lending to domestic economic organizations, individuals
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Debit balance 211, 212, 213, 214, 215, 216, 221, 222, 231, 232, 241, 242, 251, 252, 253, 254, 255, 256, 261, 268, 271, 272, 273, 274, 275, 28, 29
- Provision for receivables difficult to collect (***)
Credit balance 219, 229, 239, 249, 259, 269, 279
VI. Investment amounts
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1. Investment in securities
- Investment in securities
Debit balance 115, 116, 123, 133
- Provision for price devaluation of securities (***)
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Credit balance 119, 129, 139
2. Capital contribution and share acquisition
Debit balance 134, 135
VII. Assets
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1. Fixed assets
- Original cost
Debit balance 301, 302, 303
- Accumulated depreciation (***)
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Credit balance 305
2. Other assets
Debit balance difference 31 (if Debit balance > Credit balance)
VIII. Other assets
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1. Receivables
Debit balance 32, 36, 37, 463 (if occurring Debit balance)
2. Accrued interests expected to be collected
Debit balance 117, 127, 137, 207, 217, 227, 237, 247, 257, 277
3. Other assets.
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Debit balance 233, 234, Debit balance 468 (if occurring Debit balance 50, 51, 52, 56 (if Debit balance > Credit balance) Debit balance difference 63 (if Debit balance > Credit balance).
4. Provision for other risks (***)
Credit balance 591, 592
Total assets
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sources
I. Deposits of the State Treasury and other credit institutions
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1. Deposits of the State Treasury
2. Deposits of other credit institutions
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II. Borrowings from the State Bank, other credit institutions
Credit balance 411, 412, 421
1. Borrowings from the State Bank
Credit balance 403, 404
2. Borrowings from domestic credit institutions
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Credit balance 414, 415
3. Borrowings from foreign credit institutions
Credit balance 422
4 Funds received for cofinancing lending
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III. Deposits of economic organizations and individuals
Credit balance 431, 432, 433, 434, 435, 436
IV. Financing and investment funds under trust
Credit balance 451, 452
V. Issue of valuable papers
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Credit balance 441, 442
VI. Other liabilities
1. Payables
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2. Accrued interests expected to be paid
Credit balance 407, 417, 427, 437, 447
3. Other liabilities
Credit balance 492, 495, 499, Credit balance difference 50, 51, 52, 56 ( if Credit balance > Debit balance)
VII. Capital and other sources of funds
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1. Capital of credit institutions
- Charter capital
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- Investment in capital construction
Credit balance 602
- Other capital
Credit balance 609
2. Funds of credit institutions
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Credit balance 61
3. Profits/Losses of previous year
Credit balance difference (in case where Debit balance > Credit balance, the data of this item shall be presented by negative number)
4. Profits/Losses of current year
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Debit balance of 8 category subtracts credit balance of 7 category (if Debit balance > Credit balance and the data of this item shall be presented by negative number)
Total sources
Note: Items with star mark (***), the data are presented with negative number (-)
items in the off balance sheet accounts
Item
This period
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The way to devire data from the statement of accounts
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1. Guarantee issued for customers
Remaining amount of account 921
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Remaining amount of account 923
3. Financing commitment to customers
Remaining amount of account 925
4. Financial leased assets being managed in the company
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Remaining amount of account 951
5. Financial leased assets being used by customers
Remaining amount of account 952
Date:..............................
Drawer
(Sign, full name)
Chief Accountant
(Sign, full name)
General Director (Director)
(Sign, full name, seal)
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THE WAY TO PREPARE THE BALANCE SHEET
1. The nature and purpose of the balance sheet:
The balance sheet of credit institutions is a consolidated financial statement that reflects generally the value of all existing assets and sources creating those assets of credit institutions at the determined time. The data in the balance sheet represents the value of all existing assets by their structur and sources creating those assets. Then the financial situation of credit institutions shall be commented, valued generally at the reporting time.
2 The structure of the balance sheet:
The balance sheet shall be divided in 02 parts: Assets and Sources.
Assets reflect the value of all existing assets of credit institutions at the reporting time by their structure and their form of existence in the process of business activities of credit institutions.
Sources reflect the sources that have created the existing assets of credit institutions at the reporting time.
3. Database for the preparation of the balance sheet:
- Based on the data in the detailed accounting books and Ledges
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4. Contents and method for calculating and presenting items in the balance sheet in accordance with stipulated form.
NAME OF UNIT
Issued in conjunction with the Decision No. 1145/2002/QD-NHNN dated 18 October, 2002 of the Governor of the State Bank
Quarter (or year)....
Part I – Profits, losses
Items
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Previous quarter
Accrued from the beginning of a year
The way to devire data from the statement of accounts
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2
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4
5
I. Receipt from interests
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1. Receipt from lending interests
Credit balance 701
2. Receipt from deposit interests
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Credit balance 711
3. Receipt from capital contribution, acquisition of shares
Credit balance 721
4. Receipt from finance leasing activities
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Credit balance 703
5. Other Receipt for credit activities
Credit balance 709
Total interests collection and interests like incomes
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S (1 ¸5)
II. Payment of interests
1. Payment of deposit interests
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Debit balance 801
2. Payment of lending interests
Debit balance 802
3. Payment of interests of issuing valuable papers
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Debit balance 803
Total payment of interests
S (1 ¸3)
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III. Income from interests (net interest incomes)
I-II
IV- Extra incomes
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1. Income from guarantee activities
Credit balance 702
2. Income from payment service fees
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Credit balance 712
3. Income from treasury service fees
Credit balance 713
4. Income from activities in the open market operations
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Credit balance 722
5. Interests from foreign exchange business
If Credit balance 723 > Debit balance 822
6. Income from trust and agent activities
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Credit balance 724
7. Income from other services
Credit balance 725, 726, 729
8. Inregular income
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Credit balance 79
Total extra-income
S (1 ¸8)
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V. Extra expenditure
1. Other expenditure on funds mobilization activities
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Debit balance 809
2. Expenditure on treasury and payment service
Debit balance 811, 812, 813, 819
3. Expenditure on the money market participation
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Debit balance 821
4. Losses from foreign exchange business
If Debit balance 822 > Credit balance 723
5. Expenditure on other activities
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Debit balance 829
6. Tax payment
Debit balance 831
7. Payment of other tax and fees
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Debit balance 832
8. Expenditure on employment
Debit balance 84
9.Expenditure on administration and material
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Debit balance 85
10. Expenditure on depreciation of fixed assets
Debit balance 861
11. Other expenditures on assets
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Debit balance 862, 863, 864, 865, 866
12. Expenditure for provision
Debit balance 872
13.Payment of insurance, insurance for deposits of customers, insured deposits
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Debit balance 873, 875
14. Contingent expenditure
Debit balance 89
Total extra expenditure
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S (1 ¸14)
VI. Net extra income
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IV-V
VII. Pre-tax income
III+VI
VIII. Enterprises income tax
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IX. Income after tax
VII-VIII
Part II. Performance of obligations to the State Budget
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Items
Amounts payable at the beginning of period
Amounts arisen in current period
Accrued from the beginning of period
Amounts payable at the end of period
Payable
Paid
Payable
Paid
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1. VAT
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2. Excise tax
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3. Import-export taxes
4. Profit taxes
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5. Taxes on capital
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6.Natural resource taxes
7. Land & housing taxes
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8. Land rental
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9. Other taxes
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1. Extra collections
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2. Duties
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3. Other obligations
Credit institutions shall prepare this form in accordance with current guidance of the Ministry of Finance and General Department of Taxation.
Date:..............................
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Chief Accountant
(Head of Accounting Division)
(Sign, full name)
General Director
(Director)
(Sign, full name, seal)
THE WAY TO PREPARE PROFITS/LOSSES STATEMENT
1.The profits/losses statement is a financial statement that generally reflects performance and business results in one accounting period and forms the basis for the examination, following up performance of financial receipt and payment plan of the reporting unit.
2. The structure of the profits/losses statement:
The consolidated profits/losses statement includes 02 parts:
Part I. "Profits, Losses", which reflecs the performance and result of business activities of credit institutions.
Part II. "Performance of obligations to the State Budget", which reflects the performance of obligations such as taxes, fees and charges and other payables to the State.
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- The profit and loss statement of the previous period.
- The credit balance at the end of the reporting period in accounting books of accounts of category 7 “Receipts” and the debit balance at the end of the reporting period on accounting books of accounts of category 8 “Expenditures”.
4. Contents and mode of preparation of items/criteria in the profit and loss statement: The data in column 4 (part I) shall be the accrued amount from the beginning of the year in respect of quarter statement and the realized amounts of the year in respect of annual statement.
UNIT: ........................
Form No. F04/TCTD
issued in conjunction with the Decision No. 1145/2002/QD-NHNN dated 18 October, 2002 of the Governor of the State Bank
THE CASH FLOW STATEMENT
(under direct method)
Items
Code
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Previous period
The way to derive data
1
2
3
4
I- Cash flow from operating activities
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1- Net profit before taxs
01
from the profits/losses statement
Adjustment;
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- Fixed asset depreciation
02
The current year's balance of account 861 or the diffirence between the debit balance at the end of reporting period and the debit balance at the begining of reporting period of the account 861
- Provisions
03
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The diffirence between the credit balance at the end of period and the credit balance at the begining of period of provision accounts 119, 129,139, 209, 219...
- Profit, loss due to liquidation of fixed assets
04
Income from sale of fix assets after the deduction of remaining value of fixed assets when the liquidation. The target of profit will be subtracted if there is any profit, or added if there is any loss
- Profit, loss due to assets revaluation
05
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Based on the detailed book of account 63 “Difference in assets revaluation”, the profis (loss) due to assets revaluation in the period shall be substracted if there is a profit or added if there is a loss before transferring into account: income/expenses
- Profit, loss on sale of securities
06
The difference between actual receipts and the book value of securities in reporting period
- Interests income from investment in securities
07
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interests to be earned when securities become mature in the reporting period
- Profit, loss from investment in other entities (capital contribution, shares acquisition)
08
The difference between earnings from sale of investment in other units and their book value; interests income from capital contribution, shares purchase. The before tax profit will be sustracted if there is a profit, or added if there is a loss.
- Other adjustments
09
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Use to adjust data for other profits/losses, which are not subject to operating activities.
2- Operating profits before the change of assets and liabilities
10
∑ (1÷ 09)
(Increase)/Decrease in operating assets
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- (Increase)/Decrease in deposits at other credit institutions
11
The difference between the debit balance at the end of period and the debit balance at the begining of period of accounts 122, 131, 132; except for matured deposits with the term of less than 90 days from the date of preparing report.
- (Increase)/Decrease in lending to other credit institutions
12
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The difference between the data of this period and the data of previous period of target “Lending to other credit institutions” in the balance sheet.
- (Increase)/Decrease in lending to customers
13
The difference between the data of this period and the data of previous period of target “Lending to domestic economic organizations, individuals” in the balance sheet.
- (Increase)/Decrease in interests to be receivable
14
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The difference between the data of this period and the data of previous period of target “Accrued interests expected to be collected ” in the balance sheet.
- (Increase)/Decrease in other operating assets
15
The difference between the data of this period and the data of previous period of three targets “Other assets”, “Receivables” and “Other credit assets” in the balance sheet.
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(Increase)/Decrease in operating liabilities
- (Increase)/Decrease in deposits of other credit institutions
16
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The difference between the data of this period and the data of previous period of two targets “Deposits of the State Treasury” an “Deposits of other credit institution” in the balance sheet.
- (Increase)/Decrease in deposits of customers
17
The difference between the data of this period and the data of previous period of target “Deposits of economic organizations, people” in the balance sheet.
- (Increase)/Decrease in interests expected to be paid
18
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The difference between the data of this period and the data of previous period of target “Accrued interests expected to be paid” in the balance sheet.
- (Increase)/Decrease in issuance of valuable paper
19
The difference between the data of this period and the data of previous period of target “Issue of valuable papers” in the balance sheet.
- (Increase)/Decrease in borrowings from the State Bank
20
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The difference between the data of this period and the data of previous period of target “Borrowings from the State Bank” in the balance sheet.
- (Increase)/Decrease in borrowings from domestic and foreign credit institutions
21
The difference between the data of this period and the data of previous period of two targets “Borrowings from domestic credit institutions” and “Borrowings from foreign credit institutions” in the balance sheet.
- (Increase)/Decrease in funds entrusted for investment
22
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The difference between the data of this period and the data of previous period of target “Funds entrusted in investment” in the balance sheet.
- (Increase)/Decrease in funds received for co-financing
23
The difference between the data of this period and the data of previous period of target “Funds received for co-financing” in the balance sheet. “
- (Increase)/Decrease of performing debts
24
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The difference between the data of this period and the data of previous period of two targets “Payables” and other liabilities” in the balance sheet.
3- Net cash from operating activities before the enterprises income tax
30
∑ (10 ÷ 24)
- Enterprises income tax that have been paid
31
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Based on amounts of enterprise income tax which have been paid in the period.
- Expenses from Funds of credit institutions
32
Based on amounts which have been paid from Funds of credit institutions.
4- Net cash flow from business activities
40
...
...
...
∑ (30 ÷ 32)
II- Net cash flow from investment activitiws
- Buying fixed assets at the original price
41
...
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...
Amounts that have been paid in the period for buying fixed assets (at the original price)
- Income from sale, liquidation of fixed assets
42
Amounts that have been received from sale, liquidation of fixed assets.
- Buying securities
43
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...
Amounts that have been paid in the period for buying securities: This data shall base on the debit arisen in the period of accounts 115, 116, 123, 133
- Income from sale of securities
44
Amounts that have been collected from sale of securities
- Interests income from investment in securities
45
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...
Amounts collected from interests enjoyable when securities come to due date in reporting period.
- Funds contributed to Joint-venture, shares purchase
46
Amounts, which have been paid in the period for funds contribution, shares purchase: This target data shall base on the debit balance arisen in the period of accounts 134, 135.
- Income from JV funds contribution, shares purchase
47
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...
Amounts,which have been earned from funds contribution, shares purchase.
- Interests income from funds contribution, shares purchase
48
The balance in the year of account 721 (the difference between the credit balance at the end of period and the credit balance of the begining of period of account 721)
- Other investment activities
49
...
...
...
Amounts, which have been collected from or paid for other investment activities of units in the period.
Net cash flow from investment activities
50
∑ (41 ÷49)
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...
III- Cash flow from finance activities
- (Increase)/Decrease in voting shares
51
...
...
...
Amounts which have been collected or paid in the period by increase or decrease of voting shares.
- Profits that have been paid to investors, who have invested in credit institutions
52
Amounts which have been paid as profits to joint-venture parties, shareholders.
- Other finance activities
53
...
...
...
Amounts which have been received from or paid for other finance activities of units in the period.
Net cash flow from finance activities
60
...
...
...
∑ (51 ÷ 53)
IV- Net cash flow in the period
70
...
...
...
∑ (40+ 50+ 60), which shall be equal to the difference between the targets with codes 90 and 80
V- Cash and cash equivalent at the begining of period
80
The target “Cash and cash equivalent at the end of period” in the cash flow statement of previous period
VI- Cash and cash equivalent at the end of period
90
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This period's data of two targets: “Cash in vault” ; “Deposits at the State Bank” in the balance sheet added by amounts “deposits at other credit institutions”; with demand deposits and deposits with term to maturity of less than 90 days from the date of preparing report.
Note: If the data is a negative number that shall be stated in form between brackets: (***).
................, Date:..................
Drawer
(Sign, name)
Chief Accountant
(Sign, name)
General Directors (Directors)
(Sign, name, seal)
METHOD OF PREPARING THE CASH FLOW STATEMENT
(under indirect method)
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...
The cash flow statement is the consolidated financial statement reflecting the formation and use of cash arising in the reporting period of the Credit Institution through which the user can assess the ability to create cash, changes of net assets of the Credit Institution, financial structure, the liquidity of the Credit Institution and estimate and predict the cash flow of the next period.
II. CONTENT AND METHOD OF PREPARING THE CASH FLOW STATEMENT:
1. Contents: the cash flow statement shall include 3 parts:
- Cash flow from business activities;
- Cash flow from investment activities;
- Cash flow from financial activities.
* Cash flow from business activities reflects the total cash flow received and expensed that directly relate to business activities of the Credit Institution (which are main activities generating revenues, and which are not financial or investment activities).
* Cash flow from investment activities reflects the total cash flow received and expensed that directly relate to investment activities of the Credit Institution such as the purchase or sale of long-term assets and other investments, which do not include cash and cash-equivalents.
* Cash flow from financial activities reflects the total cash flow received and expensed that directly relate to financial activities of the Credit Institution such as capital contribution, receipt of join venture capital, etc.
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2.1. General principles: the cash flow statement shall be prepared under the indirect method by adjustment of pre-tax profits arising from business activities in order to separate them from the influence of operations where cash are not directly collected or expensed, which have made income increased or decreased, to exclude profits arisen, losses incurred from investment activities and financial activities, which have already been charged to pre-tax profits, to adjust several items of operating assets and liabilities.
2.2. Bases for preparation: the cash flow statement shall be prepared on the following bases:
- The profit and loss statement;
- The balance sheet;
- Other documents (such as the detailed accounting book, the report on contribution, depreciation, detailed documents on purchase and sale of fixed assets, payment of loan interests, etc.)
2.3. Method of preparation of detailed items:
Part I- Cash flow from business activities
Pre-tax profits (code No. 01):
This item shall derive from the profit and loss statement. If data in this item is negative (loss), it shall be recorded in the parenthesis: (***)
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- Depreciation of fixed assets (code No. 02): Data of this item shall be prepared on the basis of the balance in the reporting period of the Account 861 or the Difference between the closing debit balance and the opening debit balance of the reporting period of the Account 861. This data shall be added to the item "Pre-tax profits".
- Provisions (code No. 03): data to be recorded in this item shall be prepared on the basis of total difference between the closing balance and the beginning balance of Provisions Accounts: 119, 129, 139, 209, 219, etc. Data of this item shall be added to data of the item "Pre-tax profits" if the closing balance is greater than the beginning balance and shall be substracted from data of the item "Pre-tax profits" if the closing balance is smaller than the beginning balance and shall be recorded as a negative figure in the parenthesis: (***).
- Profits, losses from liquidation of fixed assets (code No. 04): Data of this item shall be based on receipts from sale, liquidation of fixed assets substracted (-) by the remaining value of fixed assets upon liquidation. Data of this item shall be substracted from the item "Pre-tax profits", and recorded as a negative figure in parenthesis: (***) ,if there is ar profis or added to that item if there is a loss.
- Profits, losses from reassessment of assets and foreign currency translation (code No. 05): Data of this item shall be prepared on the basis of the detailed accounting book of the Account 63 "difference from assets revaluation", the profit (loss) from assets valuation in the reporting period shall, before being transferred into the Account income/expense, be substracted from data of the item "Pre-tax income" and recorded as a negative figure in parenthesis: (***), if there is a profit or added to that item if there is a loss.
- Profits, losses from the sale of securities (code No. 06): Data of this item shall be prepared on the basis of actual receipts and the book value of securities in the reporting period. Data of this item shall be substracted from data of the item "Pre-tax income" and recorded as a negative figure in parenthesis: (***) if there is a profit or added to that item, if there is a loss.
- Interests gained from securities investment (code No. 07): the amount of interests to be enjoyed at the maturity of securities in the reporting period.
- Profits, losses from investment in other units (code No. 08): Data of this item shall be prepared on the basis of difference between the amount received upon sale of the investment in other units and its book value book; interests received in the period from contributions to join venture, shares purchase. Data of this item shall be subtracted from data of the item "Pre-tax income" and recorded as a negative figure in parenthesis: (***), if there is a profit or added to that item if there is a losss.
- Other adjustments (code No. 09): shall be used to adjust data of other profits, losses not arising from business activities.
Business profits in face of changes of assets and performing debts (code No. 10):
...
...
...
This item shall be prepared on the basis of pre-tax profit with the addition (or subtraction) of following adjustments:
- (Increase)/decrease of operating assets: data of items in this part shall be determined on the basis of the difference of data of corresponding items in current and previous periods of the Balance sheet and be substracted from data of the item "Business profit in face changes of assets and performing debts" and recorded as a negative figure in parenthesis: (***) if there is an increase (current amount > previous amount), or added to that item if there is a decrease (current amount < previous amount). Details as follows:
+ (Increase)/Decrease of deposits in other credit institutions (code No. 11): Data of this item shall be prepared on the basis of the difference between data of the item "Deposits at credit institutions in the country and abroad" of the Balance sheet in current and previous periods subtracted by deposits with term to maturity of under 90 days from the date of preparing the report.
+ (Increase)/Decrease of loans to other credit institutions (code No. 12): Data of this item shall be based on the difference between the amounts of current and previous periods of the item "Loans to other credit institutions" in the Balance Sheet.
+ Increase)/Decrease of loans to customers (code No. 13): Data of this item shall be based on the difference between the amounts of current and previous periods "Loans to domestic economic organizations, individuals" in the Balance Sheet.
+ Increase)/Decrease of expected collection of interests (code No. 14): Data of this item shall be based on the difference between the amounts of current and previous periods of the item "Expected collection of accumulated interests" in the Balance Sheet.
+ (Increase)/Decrease of other operating assets (code No. 15): Data of this item shall be based on the difference between the amounts of current and previous periods of three items: "Other assets", "Receivables" and "Other credit assets" in the Balance Sheet.
- Increase/(Decrease) of performing debts: data of items shall be determined on the basis of the difference between the amounts of current and previous periods of corresponding items in the Balance Sheet and added to data of the item "Business profits in face of assets and performing debts", if there is an increase (current amount > previous amount) and recorded as a negative figure in parenthesis: (***). Details as follows:
+ Increase/(Decrease) of deposits of other credit institutions (code No. 16): Data of this item shall be prepared on the basis of the difference between the amounts of current and previous periods of the two items "Deposits of the State Treasury" (if any) and "Deposits of other credit institutions" in the Balance Sheet.
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+ Increase/(Decrease) of expected payment of interests (code No. 18): Data of this item shall be prepared on the basis of the difference between the amounts of current and previous periods of the item "Expected payment of accumulated interests" in the Balance Sheet.
+ Increase/(Decrease) of issued valuable papers (code No. 19): Data of this item shall be prepared on the basis of the difference between the amounts of current and previous periods of the item "Issue of valuable papers" in the Balance Sheet.
+ Increase/(Decrease) of borrowings from the State Bank (code No. 20): Data of this item shall be prepared on the basis of the difference between the amounts of current and previous periods of the item "Borrowings from the State Bank" in the Balance Sheet.
+ Increase/(Decrease) of borrowings from other credit institutions in the country and abroad (code No. 21): Data of this item shall be prepared on the basis of the difference between the amounts of current and previous periods of the two items "Borrowing from domestic credit institutions" and "Borrowing from credit institutions in foreign countries" the Balance Sheet.
+ Increase/(Decrease) of Assistance Fund entrusted for investment (code No. 22): Data of this item shall be prepared on the basis of the difference between the amounts of current and previous periods of the item "Assistance Fund entrusted for investment" in the Balance Sheet.
+ Increase/(Decrease) of the receipt of funds for co-financing (code No. 23): Data of this item shall be prepared on the basis of the difference between the amounts of current and previous periods of the item "Receipt of funds for co-financing" in the Balance Sheet.
+ Increase/(Decrease) of other operating debts (code No. 24): Data of this item shall be prepared on the basis of the difference between the amounts of current and previous periods of the two items "Payables" and "Other Liabilities" in the Balance Sheet.
Net cash before enterprise income tax from business activities (code No. 30): the item "Net cash before enterprise income tax from business activities" reflects the difference between the total receipts and expenses from business activities in the reporting period (prior to the payment of enterprise income tax and expenditure from Funds by the credit institution).
Data of this item shall be calculated by summing up data of items of code No. 10 to code No. 24. In case where data in this item is negative, it shall be recorded in parenthesis (***).
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- Expenditure from Funds of the credit institution (code No. 32) shall be based on the amount expensed from Funds of the credit institution in the period.
Net cash flow from business activities (code No. 40): the item "Net cash flow from business activities" reflects the net cash derived from business activities.
Data of this item shall be calculated by summing up data of items of code No. 30 to code No. 32. If data of this item is negative, it shall be recorded in parenthesis (***).
Part II- Cash flow from investment activities:
- Purchase of fixed assets at original costs (code No. 41): Data of this item shall be prepared on the amount of cash expensed in the period to procure fixed assets (at original costs) and shall be recorded as negative figures in parenthesis (***).
- Receipts from sale, liquidation of fixed assets (code No. 42): Data of this item shall be prepared on the basis of amounts collected by the unit from liquidation, disposal of fixed assets in the period.
- Amounts for purchase of securities (code No. 43): Data of this item shall be prepared on the basis of the amounts used to buy securities. This data shall derive from arising debits of Accounts 115, 116, 123, 133 and shall be recorded as negative figures in parenthesis (***).
- Contribution to joint venture, purchase of shares (code No. 46): Data of this item shall be based on amounts expensed in the period for contribution to joint venture, purchase of shares. This data shall be based on arising debits arising of Accounts 134, 135 and shall be recorded as negative figures in parenthesis (***).
- Amounts collected from contributions to joint venture, purchase of shares (code No. 47): Data of this item shall be prepared on the basis of amounts that the unit collect from contributions to join venture, purchase of shares.
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...
- Other investment activities (code No. 49): Data of this item shall be based on the receipts or expenditures in the period for other investment activities of the unit.
Net cash flow from investment activities (code No. 50):
The item " Net cash flow from investment activities" reflects the difference between the total receipts and total expenses from investment activities in the reporting period.
Data of this item shall be summed up from items of code No. 41 to code No. 49. If this data is negative, it shall be recorded in parenthesis (***).
Part III- Cash flow from financial activities:
- Increase/(Decrease) of share capital (code No. 51): Data of this item shall be prepared on the basis of amounts received in the period from sale of shares or the payment of shares made to parties of the joint venture, share holders.
- Interests paid to investors of the credit institution (code No. 52): this item shall be prepared on the total payments of interests to parties of the joint venture, shareholders.
- Other financial activities (code No. 53): data of this item shall reflect the amount paid or received by the unit in the period for other financial activities of the unit.
Net cash flow from financial activities (code No. 60)
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...
Data of this item shall be calculated by summing up items of code No. 51 to code No. 53. If this data is negative, it shall be recorded in parenthesis (***).
Net cash flow in the period (code No. 70)
The item "Net cash flow in the period" shall reflect the difference between the total receipts from and expenses for all activities in the reporting period.
Data of this item shall be the sum of items in Part I + Part II + Part III (code No. 70 = code No. 40 + code No. 50 + code No. 60)
If this data is negative, it shall be recorded in parenthesis (***).
Data of this item must be equal to the difference between the items with code No. 90 and code No. 80 (corresponding to the increase/(decrease) of the item "cash and cash equivalent" between the beginning and the end of the reporting period).
Cash and cash equivalent at the beginning of the period (code No. 80):
Data of this item shall be prepared on the basis of the item: "Cash and cash equivalent at the end of the period" in the Cash Flow Statement of the previous period.
Cash and cashequivalent at the end of the period (code No. 90):
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Supplemental interpretation of the cash flow statement
Cash and cash equivalent shall be determined on the basis of the current amount of cash (in vault, in transfer), balances of checking accounts at the State Bank and other credit institutions comprising of demand deposits and that with term to maturity of under 90 days from the date of preparing the financial statements
Unit .............
Form No. F05/TCTD
Issued in conjunction with the Decision No. 1145/2002/QD-NHNN dated 18 October, 2002 of the Governor of the State Bank
NOTES TO THE FINANCIAL STATEMENT
Quarter............Year..........
I- BUSINESS CHARACTERISTICS OF CREDIT INSTITUTIONS
1. Establishment and operation licence, the term of validity:
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...
...
3. Members of the Board of Directors (Name, position of each member)
4. Member of the Board of Management (Name, position of each member)
5. Head office: Number of branches:.......Number of subsidiaries:.......
6. Total of officers, staff.
II- SOME OPERATING ACTIVITIES OF CREDIT INSTITUTIONS (UNIT: VND MILLION)
1. Increase, decrease of fixed assets
Items
Land
Housing, artichture
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...
...
Means of transport
Other fixed assets
Total
1. The original cost of fixed assets
...
...
...
- The opening value
- Amounts increased in the period
...
...
...
In which
...
...
...
New purchases
New construction
...
...
...
Other reasons
...
...
...
- Amount decreased in the period
...
...
...
Liquidation
...
...
...
Sale
...
...
...
Other reasons
- The closing value
...
...
...
of which
...
...
...
Not in use
Fully depreciated
...
...
...
pending liquidation
...
...
...
2. Depreciation value
...
...
...
- Increase in the period
...
...
...
- Decrease in the period
...
...
...
- The closing value
3. Remaining value
...
...
...
- The opening value
...
...
...
- The closing value
2. Personnel income (annual)
...
...
...
Planned
Actual
The ratio (%) of actual implementation compared to the plan
I. Total officers, staff
II. Income of staff
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...
...
1. Total salaries
2. Bonus
...
...
...
4. Average salaries
5. Average income
...
...
...
3. Overdue debts of credit institutions
Items
Opening balance
Amounts arisent in the period
Closing balance
Deacrease
...
...
...
I. Total outstanding debts
II. Overdue loans
...
...
...
1. Overdue debts up to 180 days
2. Overdue debts from 181 to 360 days
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...
...
3. Debts difficult to collect
III. Overdue debts with secured assets
...
...
...
IV. The ratio of overdue debts to total outstanding
(Rounded to 02 digits after the comma)
4. Increase, decrease in the sources and use of funds
Items
...
...
...
Amounts arisen in the period
Closing balance
Increase
Decrease
Part A. Sources
...
...
...
1. Deposits
...
...
...
a- from economic organizations
...
...
...
+ Deposits with term less than 12 months
...
...
...
b- Savings deposits
...
...
...
+ Deposits with term less than 12 months
...
...
...
c- Other deposits
...
...
...
a- Of economic organizations
...
...
...
+ Deposits with term less than 12 months
...
...
...
b- Savings deposits
...
...
...
+ Deposits with term less than 12 months
...
...
...
c- Other deposits
...
...
...
2.1. Borrowing from the State Bank
...
...
...
2.3. Borrowing from foreign credit institutions
...
...
...
3. Issue of valuable papers
...
...
...
3.2. Medium, long-term (over 12 months)
...
...
...
1. In VND
...
...
...
III. Capital and funds
...
...
...
1.1. Charter capital
...
...
...
1.3. Other funds
...
...
...
2.1. Reserve Fund to supplement the charter capital
...
...
...
2.3. Financial provision Fund
...
...
...
IV. Other sources
...
...
...
I. Cash and valuable papers
...
...
...
2. Cash in foreign currencies, documents denominated in foreign currencies
...
...
...
II. Deposits
...
...
...
1.1. Deposits in VND
...
...
...
2. Deposits at domestic credit institutions
...
...
...
2.2. Deposits in foreign currencies
...
...
...
III. Investment in securities
...
...
...
2. Investment in foreign securities
...
...
...
IV. Capital contributed to Joint-venture
...
...
...
2. In foreign currencies
...
...
...
1. Lending to domestic credit institutions
...
...
...
1.2. Lending in foreign currencies
...
...
...
2.1 Lending in VND
...
...
...
b. Medium and long term lending
...
...
...
a. Short-term lending
...
...
...
3. Discount operation, valuable papers mortgage
...
...
...
3.2. Mortgage of valuable papers
...
...
...
4.1. Leasing in VND
...
...
...
4.3. Investment in equipments of finance leasing
...
...
...
5.1. Payment on behalf of customers in VND
...
...
...
6. Lending with entrusted funds
...
...
...
6.2. Lending in foreign currencies
...
...
...
8. Other lending
...
...
...
8.2. Lending for debt payment
...
...
...
8.4. Other lending
...
...
...
10. Frozen debts
...
...
...
1. The original price of fixed assets
...
...
...
VII. Other use of funds
...
...
...
Drawer
(Sign, full name)
Chief Accountant
(Sign, full name)
General Director (Director)
(Sign, full name, seal)
Unit .............
Form No. F06/TCTD
Issued in conjunction with the Decision No. 1145/2002/QD-NHNN dated 18 October, 2002 of the Governor of the State Bank
REPORT ON THE RESULTS OF PROFITS DISTRIBUTION
Year.....
Unit: VND million
Items
...
...
...
Actual implementation
Note
Amount
Proportion of net profits (%)
(A)
(1)
...
...
...
(3)
(4)
I. The total incomes in the year
II. The total expenses in the year
III. Total profits before taxs (I-II)
IV. Payment of enterprise income tax
V. Net profits (III-IV):
1. Reserve Fund for supplementing the charter capital (5%)
2. Compensation for previous year's loss
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...
...
4. Financial provision Fund
5. Financial developement Fund
6. Fund for redundancy payment
7. Bonus Fund
8. Walfare Fund
9. Payment of dividends
10. Other distributions
...
...
...
...., Date........
Drawer
(Sign, full name)
Chief Accountant
(Sign, full name)
General Director (Director)
(Sign, full name, seal)
THE WAY TO DERIVE THE DATA:
- Colunm (1) The People Credit Funds shall derive the data on the basis of business plan
- Colunm (2) The People Credit Funds shall derive the actual data stated in appropriate accounting books
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- Section (II) Credit Funds shall devire the debit balance in accounts of category 8 of the statement of accounts
- 1 Circular No. 49/2014/TT-NHNN dated December 31, 2014
- 2 Circular No.92/2000/TT-BTC of September 14, 2000 guiding the implementation of The Government’s Decree No. 166/1999/ND-CP on the financial regimes applicable to credit institutions
- 3 Law No. 06/1997/QH10 of December 12, 1997 on The State Bank of Vietnam
- 4 Law No. 07/1997/QH10 of December 12, 1997 on credit institutions
- 5 Decree No.15-CP of Government, relating to duties, powers and responsibilities for State Mangement of Ministries, ministerial Agencies.