NGAIY
HANG NHA NIioC
VIET NAM
ceNG
HoA
xa nqlr
cuu mcrria
vrET
NAM
DQc
l$p
- Tg do
- H4nh phric
Sd
: 02/2008/QD-NHNN IId Na| ngAy 15 thd.ng
0l nam
2008
QTIYET
DINH
VO
viQc
s&'a d6i, b6 sung
mQt
s6 tiri khoin trong
HQ thiing
tiri
khoin k6
to{n
c6c
TO
chr?c tfn
dgng
ban hirnh
theo
Quy5t
dinh ss 47gna04/eE-NrtNl{
ngiy
2914/2AA4,
Quyiit
tlinh
sri
807/2a05tQil-t{HNN ngiy 01i6l2005
va
guyot ainn
sd
zgtzttslQE-NHNN
ngiy 19t712006 cua
Thdng diic Ngffn
hing Nhi nu&c
THONG
DoC NGAN HANG
NHA
NI'oC
Cdn
cir Luat Ngen hdng
Nhd nudc Vi6t Nam n5m 1997
vd Lu6t sfra
d6i,
r,l i --
bd sung m6t
sd
di6u
c0a Lugt
Ngdn hring Nhd nufc Vi6t
Nam nirn 2003;
Cdn cir Luflt cfic Td chuc tin dgng n6m 1997 vi Luft sua
t16i,
b6
sung mOt
s6 eiAu cua Lugt c6c
T'6
chtic tin dpng nbm20A4;
Cin cir Luflt K6 todn ndm 2AA3;
Cin cir Nehi dlth 52/20034{D-CP ngdy.
l9l5l20}3 cua Chinh phir quy
dinh chric n5ng,
nhiQm
vp, quydn
hpn vh co c6u
td chric cua
Ngdn hing Nhi
nudc ViQt Nam;
Dugc sg
chdp
thtrfrn
sua ddi, b0 sung
HQ
thdng
tdi kho6n kti to6n c6c
T6
chirc tin dtrng tai Cdng vdn sd 16862/IITC-CDKT ngdy 1011212fr07 cfia B6 Tdi
chinh;
m! rL t , t ! t
Theo de
nghi
cira
Vir tnr&ng
Vq K6
to6n-
Tdi chinh,
QUYET D!NH:
Eidu 1. Huj'bo mQr s6
ndi dung trong F{Q
th6ng tiii khoin k5 toan c{c td
chirc
tin dung
(TCTD) ban,hrinh
theo
Quy6t
dinh sd
4'/9l2A04lQD-NHN\l nggy
2gl4l2A\4
va Quy6t
dinh s6 2gl2006lQD-b{HNN
ngey rcfi ftAA6
cua
Th6ng
d6c
Ngdn
hing Nhir
nu6'c
(NHN|{) nhu sau:
1. Hufbo m$t sO tai kho6.n
trong HQ thdng
tdi kho6n
k6 torin
cic TCTD
ban
hanh theo
Quy6t
dinh t6 qlgtZOO4lQD-NHNb{
ngay 2gl4i2}A4 cira
'Ihong
dOc NHNN:
- Tdi kho6n
3|z-Giatri cdng
cu lao
dQng dang
dung de
ghi vio chi
phi;
- Tei
khoAn
921-Cam k6t bAo
ldnh
ciro kh6ch
hang;
- Tai kho6n
925-Camktit
tdi
tro cho
khdch hang.
2. Huy'oo k|oiin 28 Ei€1r 2 Quy0t
clinh
se'2t),"Jtt::{"illi-l\l{}ild
ngirS'
rcl]
i2A06 cua
'fhOng
d6c
NHI{}{.
Di€u 2. Sira d$i, bO sung
nt2i
tlung
h4ch
todn'*:irii
111,':I
-.: l,!i
lthruln
trotig
I-Iq
thong
tdi khoair
cac
TCTI) ban
hanh
theo
Quy*t d'.rrh
,l"a'r'"
!ir'i''Q[J"]Jfli'ii'i
ngdy '2,914f2A04,
Quy6t
dinh sd 807120051QD-F,fFl|ih.
rig-ai'ii1""r.ji,rlr5
r'a
()*1'rii
dinh sO
29/2006/QD-NHNN ngay l\nDAA6 r:,ua Ttrrdrrg
r1'jc
i";lir'.il.l
nliit ri;ili:
1. Sua OOi
nqi dung hach
toin tr6ri
c6c
tAi
khoar: rlii,t
1:;ni1
i.ri liilr.l
t]u-t€f
citnh
sO 807/20051QD-NIINI.{
ngay
0il5l2{i05 i.a. t,iji iirl:,,i
l'"r{:}i
!*;ilr iri':tr
cdc
tiri
khoin quy dinh.tgi khorin
6 Di6u 3 Quyft dlnh sti
ilii,.lii;;i,,rQi)-NlilJl\
ngiry
lAl7120A6
cria
Thdng dOc
NHNII:
1 .1. tl$i vcri
cdc tii khoin "No ctu
ti0u cliuAn":
C6c Tii ktro6n
nd-v clung c1€
harch
todn..s0 tii:n (ciii;rg.
.\ i '';i.i-nr.
ligci,ti
ti;
hoflc vdng)'|CTD cho ciicTL-]TD
khdc, c6c tS ch,ii,,,
ci. iiirlin
ti;,.;i1;
tlLt{ic,
rttrrr:
ngoii) vay rzd
du-gc T'CTD ptrin lo4i vdo nhom l {Nr,t
clu l.i,:i;
,.,ir.rar-r)
titr,:,* iii;}'
clinh hi0n hdnh v0 irh0n lcpi nc.t.
B0n Nq ghi: - Sd ti€n cho c6c
td chirc, cf nhdn.
T{-''j"i,.} I' ir;rit v*i'.
^i .) , I
- Sd
tien chuy€n
tu tili khonn
nc'
thitLr
!1q.',;;
ii
iiir* :;;rng:; thtc,
quy dinh hi€n tranh
vB phffn
loai rir,.
- Sd
ti€n
thu
ng tfu
c6.c td
c:hCIi.., ci r;Jri!r;.
:r',..'[tl'J'Ti
kir"i.i;"
^i ..). , i
- 56 ti€n chuy0n sang
t*i khoan rru
ll:;rlr
ltt:'F l.:liiii"tiir::r'
cluy.dfnh
hi$n
hinh vCI
pliAn
lo4i no"
- Sd ti0n TCTD cltuvd:r sang thr'r.:
ili.,r iri n irh lqh*iirr
ngoai
bang,
- lihan lrnh ncr vay cua
cac to clrlr,c" i.'iri ,rl',.irr-
l::rl i'CT[]l
kh6c cluqrc
phAn
lo4i v;io
nhcm l i
tr,i.
; ,
1"
r
i,:,,
.
lii;:iiri llit:,.i
quy
dinh hiQn hdnh
v€
phdn
l64i ncr.
B6n
C6
ghi:
Hgch tohn chi ti€t :
- h'f* tAi khod:n
chi ti6t theo t*:ngl ir] i:iLrii', i.;ii
niri.r v':r-v
ti€ir.
L2. Ddi v6'i
cfc tai ktic*rr
"l lo cdn
chir
f":
CAc
l'ai khoan niry rtrtrng
d0 irpch tc6n s0 tiin (d,irr;,:,
'\'i :' h';irii,
ngiiri r*
hoirr:
vAng) TCTD cho
circ'|CTD lchitc, c{c td ch*c, cir r!-,iri:
iir,:i'r,r
;rii'r',,,:"
l;u'q!c:
ngcdi) r"ay
va dutyc'l-CTil phAn
loai rrdo
nh6m
2 ffE c.jt:
r;liir
:,'i
iiis,'
11lrv iliiil-r
hi6n hAnh v€
ph6"n
lo4i na.
NOi dung hach ttshn
c,itc tii khcan nay tutrng tu rhr r''iri, ,ti.r:l ir:tc:i:
;*iiri
c6c te\i khoan
"Nry
dfr
ti0u chufin".
1"-1.
il6i vci cdc
tii khoin "No cluoi
ti6u chuirr":
C6c Tii khoAn niy dirng
r1€
hach toan s6 tidn (iiiing 'r,
r,.
i 1.,;.rrrr,
rri;cai
;-.r:
hoq1c
i'irng)
TCTD cho
cdc TCTD khic, cdc t0 i:h,jrc"
c6 nh;ri:
r'1r,:"r;,r
il:i'rri'.
r'ni'i!'r-C*,
S0 du Nq:
Ilgoei) vay vA
du.gc TCTL) ph6n
lopi vdo nh6rn
3 (Nq dudi tiOu
chuAn)
theo
qu-v
dinh hi6n
hAnh
ve
phin lopi
ng.
N$i dung
hach
toin cdc tdi khoAn ndy tircrng tir nhu nQi
dung
trqrch
to6n
c6c
tii khoAn
"N0 du ti€u
chudn".
1.4.
DOi vdi cdc tdi
khoin "Nq nghi ngd":
Ctic
TAi khoAn
ndy dung
d€ hach to6n"sd
ti€n (ddng
Vigt Nam, ngopi
tQ
hofic vAng)
TCTD cho c6c
TCTD kh6c, c6c
td chuc,
c6 nhdn
(trong
nudc,
nudc
ngoAi)
vay vh dugc TCT'D
phdn
lo4i vao nhom a Nq nghi ng$) theo
quy dinh
hiQn hinh v€
phdn
loqi
ng"
NQi
dung hpcir to6n
c6c
tdi khoSn ndv turyng
tp nhu nQi dung hgch
tofn
cac tiri kho6n
"Ng clu
ti€u chudn".
1.5. Diii vdi cdc
tdi khodn
"Ng c6
khi ndng
mdt v6n":
C6c Tai khoAn ndy dring
d6 hAch
to6tr.s6 tiAn
(d0ng
ViQt Nam, ngo4i tg
hopc
vdng)
TCTD cho c6c TCTD khfc, c6c td chirc, c6 nhAn
(trong
pu6.c,
nudc
ngoii) vay
vA dugc'I'CTD
phdn
lopi
vio nh6n:
5
(NA'c6
kh$ ndng
mAt vOn) theo
quy
dinh
hi6n
hinh v€
phAn
lo4i ng.
NQi dung hpch to6n c6c tii kho{n niy tutmg tu nhrr nQi
dung hpch toin
cfc tii khoan
"Nq dfi ti€u ctrudn".
2. Sua d6i t€n. nQi
dung h4ch to6n
tr€n
m6t sO
tii khoin quy
dinh tai Mr,rc
II trong HQ
th6ng tli kho6n k6 to6n c6c TCTD ban hdnli theo Quy6t clinh s6
479/'2AA4/QD-NHNN
ngdy
2914
2A04
cria
Th6ng
d6c NHNN, nhu sau:
2.1.
Sua
ct6i
tai khodn 31l-Cdng
cp
lao
cfQng
dang
dung:
"Tii khoin 3I1-Cdng
cg, dgng
cp
T'ii khoan niry dung d6 ph6n 6nh
gi6
tri hi€n c6 vir tinh hinh bi€n dOng
tdng,
grirm
c6c
1o4i
cdng
cr,r, dgng cg
cira TCTD.
Flach toan
tui khadrt
ndy
phai tfurc hi€n
thea m\tsd quy
dinh sau:
- K6 todn nh{p, ",ret,
tdn kho cdng
cp, dpng cir
ph6i
phin 6nh theo
gid
tri
thr;c
t6.
- Ngoii s0 tiri khoAn
kd to6n chi ti6t hach to6n
theqr
gi6 tri cira cdng c11
d+ng rU,
k6 toSn
phti mo s6
chi tii5t
cdng
cp, dpng
cU ct€
ghi chdp,
theo ddi sd
luo-ng.
gi6
tri cria tlng lo4i cdng
cq,
dpng
cu.
Thu kho phai mo the kho d€ ghi ch€p,
theo ddi sd luq,ng
cfia tung 1o4i
cOng cu,
dung
cu
phu hqp viri viQc
mcr s6
cira
k0 tofn.
- Ddi vo'i cdng cp,.
dgng cir *u6t dirng
cho.hogt
dr6ng
kinh doanh:
ptrii
dugc
ghi chep,
theo dOi
ue
nign v4t
vd
gif tri tr0n s6
ctri ti€t theo
rJ6i
timg noi sil
dUng
vir nguoi
chiu
tr6ch
nhipm
v,^t
"h^r
4! Vrt*!r
i.'.li
, ,\'1
-t'5
,ift
,! $r
;;
- DOi vtii c6c c6ng
cu, dgng
cp c6 gi6
tri nho L;hi
rrtiit r.lir,.r,
, hi.r
iri;a.t
clQni4
liinh doanh
phai phAn
bd mQt
ldn 100% gi6tri vao chi phi.
- DOi vui cdc c0ng cq,
clgng
cir xudt
dung
rn$t lAn co gi* l-i"r
l'.rir
la itl.I,rc
sr-l
' '"l ^ t
diurg trong
nhi€u kj,ke tofn thi gia
tri,cdng
cr,r, dgng.cLi
xr:fii
,.jr'iiii.i
riu'rc
iiacte
to6.n
vdo
tii khodn
"Chi phi
cho
phAn
b6" vi phfi.n
bd diin
1,iid
i.
i,i i'hi i:ltn
cii*
i'"1,'
k6 todn.
B0n Ng ghi; - Gia
tri c6ng
cu, dpng
cp
nh$p
klio,
BGn C6
ghi: -
Gifr
iri cong
cu, dung
ctr.xu6t
liho.
Sil Ou ng: - Flian fnh giri
tri c6ng cq.
chu:g
cl"; ttil k1-ii;.
H4ch tnin chi ti6t:
- M6'tdi khoin chi
cp,
dgng cr,r."
2"2.Sira
c16i ndi dlurg
hach todn tiri
khodn -13-3-i.iri
rlr.i,.
r:"'rr fn,
q,:i1i1
",'6..",
bdng t16ng
Vi6t Nam:
"TAi khofrn 383-Uy thric etfiur fur, cho
vay
tr5ng tlfing
Vii:i i\lrell
'IAi kho6n
ndlr
ciung
ctfl
phin 6ntrl sO
tiitl d$ng Viqt i'ni;;ri
;-{..'l'L:
ch*'o'iti
cho
c6c
td chirc
nh$n
uy th6c dA'rr tu, cho
vay voj nritc. 1i*r tfli i,'i'-,ri
tlii,ran liierr
t *l a ,1 t
h,7p
clong uy ttrfe
d6u tu, cho
vay
de
k"f k$t
giff'a
hai bOn.
BGn
f{g'ghi; - 56 ti6n chuy€n cho t6 chllc nhan u, 1li'ru.
,.1,i
.:
t,:.
i'lte i,
il\
BGn
C6 ghi: - S6 tiAn
td chirc nhQrr
uy tirfc dilu ru. r.rJrr.i
\'.:\'
fhani:
i*nin
thecr hg? d6ng.
Sd
ttuNg': - Piiin 6nlr
s5
tiAn
cil.ry0n
cho ti; c]r*, i;l-r.r:
i;i,'1?r"-
iihu'.1;,1i
chua. thrgc hi6n rrgieiQp v1r
ut tlrf
r: 'ifiu-
1-r"1,
i i::i
l \ {i.'r'"
II4ch todn chi tiOt:
- Md tai kl':oan
chi ti6t theo tirrls t,; i:iii,.. :ririi.ri
rv iiifui.
trmg loai
u,v
thhc dAu
tu, cho vav."'"
2.3.
Sua
rjc.'i
noi clung hat:h
toan tii kho;in
184-Lrt"'lt:,.,,
.r;r't
fL;'-
i:llo r.l-v,
rJ
Dang ngoal
te:
"TAi kho:in 3S1-fiy th$c clsu tu, cho vay b*ng nguai rlx
Tai
khoan nay.
dung
d0
phin
anh
gia
tri.ngcpi
te
"lt-'1'l-i
;"i;.i",:r,
r,Iirr
crli
ti)
chuc qhpn u* thac c16u
tu, cho vay vrvi
n:rirc
ti6n dfi tho* tliuArr
il'r,:l i":r.,ir
ltirirrl nj,
th:ic d6u trr, clio va,""
cld kf kdt gitia hai bCIrr.
NOi
dung hach
to6n t;ii khoarr nay
gi6ng
niitr rrdi
,Jurpi
i.i.:riri;;
1,,"',i tiri i(Llsn
3 83. "q&r--
3. Sua c10i m$t s6 nQi
dung hach to6n
tdi khodn 833-Chi
phi thui5
ttru nh{p
doanh
nghi€p tai khoin 27 DiAu 3 Quy6t dinh s0 29?A06!QD-NHNN ngiy
iCIl7 nOA6 cua Th6ng d6c NHNN, nhu sau:
"Ti.i khoin niy dr)ng
ct6
ph6n
6nh
chi phi thud thu nhflp doanh nghi$p
cua
TCTD bao gdm chi phi thuc^
thu nhflp doanh nghiQp
hign hinh vd chi phi thu€
thu nh4p cloanh nghiQp
ho6n
l4i lirn chn cir x6c itinh k6t cluA ho4t ilQng kitrh
doanh cira
TCT[) trong
nim hiQn hdnh.
Hqch tc>rin
tdi khocin ndy cdn thtrc
hiQn theo
Chu.dn mu.rc
K€ rocin Vi€t l,lam
s6 l7-Thu€ thu
nhqp
daanh
nghiQp
vd
cdc
quy
dinh sau:
1. Chi phi thu€ thu nh4p doanir
nghiQp dugc ghi nh$n
vdo tiri kho6n
ndy
bao
gdm chi phi thu6 thu nhflp
hign hdnh vd chi phi thu€
thu nhqp hoiln iai khi
x6c clinh
lgi nhupn
(ho[c 16)
ctra mQt
nim tdi chinh.
2. Chi phi thud thu nhdp docmh
nghiqp hiQn
hunh lir sd thu6 thu nh6p
doanh nghiQp
phdi
nQp tinh tr€n thu
nhpp chlu
thu6
ffong n5m vd thu6
suAt thu6
thu
nhQp doanh
nghigp
hign
hinh.
3. Chi
phi ttru€ dctanh
nghiQp hodn
tqi lir sd
thu6
thu nh4p doanh
nglriQp se
phni
nQp trong
tuong
lai ph6t sinh
ftr:
- Ghi nhgn thu6
thu nhap. holn lpi phii trd trong ndrn;
- Hodn nh?p tii sdn thuO thu nhAp
ho6n lpi tld dugc ghi nh$n tu cdc n[m
truoc.
4. Thu nhQp thu| thu nhQp doanh
nghiQp
hodn tqi lb khoAn
giam chi phi
thu6
thu nhflp
doanh
nghiQp hof,n
14i
phit sinh tri:
- Ghi nhan tiri sin thu6
thu nhap
hodn
14i trong ndm;
- lloan nhflp thuS
thu nhap hodn
lai phdi trh
dd dugc ghi nh4n
trlr cdc nflm
trudc."
Di€u 3. 86 sung
nQi
dung h4ch
toan
vd
mQt sd
tdi
khoin vdo HQ th6ng tdi
khodn
k€ todn cdc TCTI) ban hdnh
theo Quy€t dinh sd 479120041QD-NHI{N
ngay
2qi412004
cua Thong
dOc NII{NN
nhu
sau:
1,
BO sung
ngi dung vio Mr,,ic
I - Nhirng
qu;r
clinh chung nhu sau:
1.1.
BO sung
nQi
dung
vdo di6m
3.1
-
VC m'i vd su dqng tdi
khoAn cAp III
"3.1"3
- DOi
v6i cdc
tdi khoAn theo
ddi
c6c ldro6n
no;
c6c khoan b6o
tr5nh,
chfp nhpn
thanh
toirn
vir cam k6t cho
vay khong
huy ngang vO didu
kiQn
vi co
thoi di6rn
thgc
hiQn
cp
th€
phr\
hqp
vtii quy
dirrh
v0
phfrn
lo4i ng hiQn hdnit:
TCTD dugc iap chi ri6u cfc tii klroAn
n€ti
trOn dtin c6c tdi khodn c6p
II
tr6n biing cAn
itdi tdi khoiin kti todn gui kim theo 86o c6o phfin 1o4i n-g
gui
NHNN (!ang file vd v6n
ban) vd chi ti0u
b6o c6o
g6c
do
NHNN hucnrg din khi
co
du
c6c
dii:u
ki$n
quy
dinh
tei
di6m
3.1.1
va c6c
tli€u
kiQn
sau:
"i-
Ci)
hQ
thdng
cdrrg
nghQ
thOng
tin rIAm
b6o th$c
hi$n
phin lopi ng chinlr
xnc
trri
tung
khoAn
vaylkhhch
hang
vay
theo dirng
quy
ifinh hiQn
hAnh;
fry- "