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THE STATE BANK THE SOCIALIST REPUBLIC Of VIETNAM
Of VIETNAM Independence-freedom-Happiness
Ref. No: 169/QD - NH2 htmlhtmlhtml
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Hanoi, August 17th, 1994.
- Based on the Decree No.15/CP dated march, 2nd 1993 of the Government on duties, authorities and responsibilities of ministries, ministerial level organizations.
- Based on the conclusion of the State Bank Governor in Notice No. 256/TB-VP dated July, 26th 1994 from the governor office on lending of foreign currencies between credit organizations.
According to the proposal of the Director of Account financial Department of the State Bank.
DECIDES:
Article 1:
To add the following accounts into account system used in credit organizations stipulated in the Decision No. 41/QD/NH2 dated march, 6th 1993.
1. Account 233: Short term lending in foreign currencies between domestic credit organizations
This account is used to record foreign currency loans in short term of a certain domestic credit account consists of the level 3 - accounts as follows:
2332: Short term lending
2339: Over due debit from short term lending
Account 2331: Short term lending
This account is used to record foreign currency loans in short term from the credit organization to other domestic credit organizations.
- Debit side is used to record:
Loans in foreign currencies lent to other domestic credit organizations.
- Credit side is used to record:
Values of foreign currencies repaid from other domestic credit organizations.
Values of foreign currencies passed to over due debit.
- Surplus of debit: to reflect value of foreign currency being borrowed by other domestic credit organizations.
- Detailed accounting.
- Detailed accounts are opened for each borrowing credit organization.
- Account 2339: Overdue debit from short term lending
This account is used to record value of overdue short term loan in foreign currency occurring between the domestic credit organization and others.
- Debit side is used to record:
Over due lending values foreign currency (passed from account of short term lending)
- Credit side is used to record:
Repaid values of foreign currency from other domestic credit organizations.
- Surplus of debit: To reflect overdue lending value of foreign currency to other domestic credit organizations.
- Detailed accounting:
Detailed accounts are opened for each credit organization which has overdue lending debits.
2. Account 234: Mid-term and long-term lending in foreign currency between the domestic credit organization and others. This account is used to record foreign currency loans in mid-term and long-term lent by the credit organization to other domestic credi t organizations.
This account consist of "level 3 - accounts" as follows:
2341: Mid-term and long-term lending
2349: Over due debit from mid-term and long-term lending.
Accounting content of account 2341 is the same that of account 2331
Accounting content of account 2349 is the same that of account 2339
3. Account 237: Short-term borrowing in foreign currency from the credit organization to other domestic credit organization.
This account is used to record foreign currency loans in short term which the credit organization borrowed from other domestic credit organizations.
This account consist of "level 3 - accounts" as follows:
2371: Short-term borrowing.
2379: Overdue debit from short-term borrowing.
Account 2371: Short-term borrowing.
This account is used to record foreign currency loans which the credit organization borrowed other domestic credit organizations.
- Credit side is used to record.
foreign currency loans borrowed from other domestic credit organizations.
- Debit side is used to record:
foreign currency repaid value
foreign currency borrowed values from other domestic credit organizations but these values are passed to overdue debit.
- Surplus of credit: To reflect amount of foreign currency borrowing values up to date from other domestic credit organizations.
- Detailed accounting.
Detailed accounts are opened for each domestic credit organization.
Account 2379: Overdue debit from short-term borrowing.
This account is used to record overdue foreign currency borrowing value of the credit organization to other domestic credit organizations.
- Credit side is used to record:
Overdue foreign currency borrowing values which are passed from the account of short-term borrowing.
- Debit side is used to record:
Repaid foreign currency value to other domestic credit organizations.
- Surplus of credit: To reflect overdue foreign currency value of the credit organization to other domestic organizations.
- Detailed accounting:
Detailed accounts are opened for each credit organization.
4. Account 238: Mid-term and long-term borrowing in foreign currency between the credit organization and other domestic organizations.
This account is used to record foreign currency loans which the credit organization borrows in mid-term and long-term from other domestic credit organizations.
This account consist of "level 3 - accounts" as follows:
2381: Mid-term and long-term borrowing.
2389: Overdue debit from mid-term and long-term borrowing.
Accounting content of account 2381 is the same that of account 2371.
Accounting content of account 2389 is the same that of account 2389.
Article 2.
This Decision come into effect from the signing date.
Article 3.
Administrative chief of the governor's office. Director of Account - financial Department, Directors, Heads of units which belong to the Central State Bank, General Directors/Directors of credit organizations are responsible to implement this Decision.
for The State Bank of Vietnam Vice Governor
DO QUE LUONG (Signed)