Những tài khoản kế toán ngân hàng pps

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-
"
+
llugc
NIINN
d6ng
j,
hfing
vdrr
1,.6n
vd
vi0c
l$p
i:i:i

{rf;,.i
,.r;i{"'
tiir
frhr:i'rn
n*u
tr€n
eldn cfc
tdi khoin
c6p
iI trOn
bang cfrLn dOi
tAi
kht irn it* rorii;.'
1"2" R6
sung nOi
dung
vdri
di6m
5
-
Dinh
khr:an ky lrrri,.r
ili J".i:o;ir: rhi
iiel:
"Ngodri
ra,c6c
TtlT'L') dtrgc meyth6mtii khoa.n,iri iiji
ri,,;i:
liri
trili

rr-i;irr
lf
nghiOp vu khi
cAn thiOt".
.'l
2. Bo
sung
Tai
kho:in
;{896-DU
phong
cu
the
r}}i
r;tri ri,l,:' i.,ii}'r
i',ef ,i**ai
bAng
fai khoin nDrv
dtng
cl0
phan
6nh
viOc tricir"lf,l;
vir.';u
tlLiirr:
riri
1:irnnil
i:ri
th€
c10i vcri c6c khodn

cani
k6t
bdo
l5nJr, carn
kr-{t
cri"rli
i,'i-iv,
,
|rr,u
niif.rr tiri n};
todn,
cira
TCTD.iui
kliiclr hang nhim
xuly.rui ro
tin Curili
ii:irr;.ir
biurg irLlnlt
hopt
ddng ngOn hdng
theo cluy dinh
hign hanh v€
phAn
loai
nrr,
-
S0 dr,l
ptrong
cir
thi

dOi vli c.l,
,,lril
dugc trfch lBp.
-
Xf'lyy1 ktioan nii ro;
i
-
Floan
nhap s0 ch0nh
ltch rtru
phcrrg
.l;:
i i1
npoai
BOrr C6
ghi:
Il6n Ng
ghi:
bang
i
r,i ir
S0
du
C6:
-
Phdn
irnh s6
du
phdng
cu th0

olia
c,rjl
l i:t
irilr:;ii berig
hiQn uo"
H4ch
tnrln
chi ti6t:
-
l\{o
tii khoAn chi
ti0t
theo cAc irhiiiiir rirv
3.
Bd
sung Tdi
khcran
921-Cam
k6t bAo lfrnh vay r'0ii
"Tdi
kiroiin
nAy
clung d€
pirrin
6nh toin b0 s0
tiin
T{iTli
,.:rri}t
,L",-li b;tu
iiilrir

vay
v6n cho
c6q td chirc vd.
c:6 nhdrr theo hqp
S0ng
ifil
ki ltit
r:iir
"{'{-l'I'D
r:ln.*,,
phai
thqc hi6n
nghla
vu
carn
k€t.
Tii kho6n
92i
co
cdc
tli
khoain cdp IIl sau:
9211-Canl
ki5t
ngoai
bang cluqrr:
phin
loai vdro
niti:n'r
1

il,*,i
i-lii
tii'u
uiliriri)
9212^Cam
k0t
ngoqli. biing
elugc
phfrn
loiri
vdo
rrjton:
I
1
,r.l,.i ,''r;r
;liii
li.]
92i3-Cam l<61
ngo4i
trang
duoc
phdn
loai
vao nhluir
.1
,'r.ic1
ihrt:ri ti*ii
chuAn)
9214-Cam
k6t

ngoai bang
duqc
ph0n
loai
.riic
lrh{rm
r!
{1\^f1,,ni;iri
nga)
92l5-Carn k€t
ngoai bdng
duqc
prhdn
io,3i
i,'Ao
nhf;ru
5
,a.rr.,
r'ci khft
riil;t
m6t v6n)
Tii
khofrn
92ll-Cam
k€t
ngc4i hring
dtrqe
phAn
l*t;i
viur

llhrixn
i
triYe;'
ihi ti€u
chu6n)
Tdi
khofin
nay dung dti
hach
to*n
sd
tidn
TCTL)
uarr l,.iii i,';ir.,
iiir,ir
va;,,'
r'ilir
cho cac
t0 chuc,-
cf nhfin
theo hgp
ddng
dA
ki k-6t nri Ti'?L;\
.'i-rir''
i:h;ii
rhi-r<:
irifli
nghTa vu
carn

k6t ve
dur;r: TCTD ph0n
loai
vio
uhslni
I
ilirr
iiil
;ii:ir
;liri;irri :iico
quy
rlinir
hiQn
hanh
v0
phAn
loqi
no.
BOn Nq
ghi:
-
Sd ti6n
bdo iSnh
vav
von:
-
S6
tiAn
chuyi5n
tt

tai kho6n
thich
hqp kh6c
sang theo
quy
dinh
hien
hdnh v€
phdn
lo4i
ns.
BOn
C6
ghi:
-
56
ti0n chuyiin sang tii khoin
thich
hqp khdc theo
quy
dinh hiQn
hdnh
vd
phAn
lo4i ng;
-
SO
ti€n TCTD
h€t nghTa
vr;

tr6o 15nh vay vOn hoftc
d5
ph6i
thuc hiQn
nghia
vu
b6o 15nh vay
v6n.
-
Phin 6nh sd tidin cirn
phai
b6o
l5nh
vay
v6n
cho
kh6ch hing dugc
phdn
loBi vio.
nh6m
1
G.fq
dri ti€u
chuAn)
theo
quy
dinh hign hinh vd phhn
loai
ng.
II4ch

todn chi ti€t:
-
IVIct tii
l6nh
vay
Sd du No:
kho6n
chi ti€t theo trmg
kh6ch
hing
dugc bAo
von.
Tii
khorin 92'1,2-Carn k6t ngopi
bing dugc
phin
lopi vho nh6xn 2
(Nq
I
.
, ,.
can cnu
y,
Tii
khoin niry
clirng
d6
hach to6n
s6
tiAn TCTD

cam k€t
bio
l6nh vay
vdn,
cho
c6c td
chirc,
cd nhffn
theo
hqp ddng
dA ky
k6t mi
TCTD chua
phdi
thpc
hiQn ngtria
vu theo cam k6t
vi
rJrrgc TCTD
phdn
loai vio uh6rn
2
(Nq
cdn chri
y)
theo
quy
dinh hi$n
hanh v6
phdn

lopi
ng.
BOn
il{g
ghi:
-
SO
tien chuy6n
ni tei
kho6n thich
hqp khfc sang
theo
quy
clfnh
hien
hinh
v€
ph6n lopi
no"
BOn
C6
ghi
-
S0
tiAn chuy6n
sang
tlri khoin
thich
hqp kh6c
theo

quy
dinh
hiQn
hinh
ve
ph6n
lopi
ng:
-
SO
tiAn
TCTD
htit
nghia vr; bio ldnh
vay
v6n ho4c c16
phAi
thgc
hiQn
nghTa
vp b6o
L6nh,
S0
du
F{g:
,t
-
PhAn 6ntr
sd
tiOn con

ph6i
b6o lfrnh
vay vdn cho
kh6ch
hdng
dugc
phAn
lo+i.vio nhonr
2
(Nq
ctin
chf
1i)
theo
quy
dinh
hien
hdnh v6
phin
loAi ng.
I{4ch
to6n
chi ti6t:
-
Mci tdi
kho6n
ckri
titlt theo tiing khfch hang
dtrgc b6o
lfinh

vay
v6n.
lliri
khorin
9213-Cam
k6t
ngo4i
bing
duq'c
phf,n
lo4i viro
nh6m 3
(Nq
ducri
ti€u
c:huAn)
Tdi
khoin
ndy diurg
d6
hach
tofn
sd
ti€n
TCTD cam ktlt bao
lSnh vay
v6n
cho
cdc
rd

chirc,
c6
nh6n
iheo
hop dong
dA
ki kiSt
ma TCTD
chua
phAi
thyc
hign
ngh?a
vu
theo
cam
ktlt
vA dugc.TClTD
phdn
k:4i
vdo
nhom 3
(Nq
dudi
ti6u
chuAn)
iheo
quy dinh
hi$n
hinh

v6
phAn
lo4i
no."
NQi
clung
h4ch
to6:rr
tii
khoin
niry
tucmg
tu
nhu
ngi dung
hach to6n
tdi
kho6n
"No
cin
cirri
Y".
W'
vi,t
,.:
'ifi
Tii khorin 92l4-Canr
kOt
ngogi b6ng
clrrqre

pbsn
luqti
'r':-ri
r;hqrrxt
,{
{hiS"
nghi ngd)
Tai
khoarr ndy dtng d6 h.1ch
tofn
so tiAn
TC'ill]
r:ant
i,ii l-i,r;
laiih
vay
t'n6
cho c6c
t6 chric. ca
nh0n theo hgp
d6ng dA
ky k6t mir
Till"L) t:i;ii:-i
t:',li;ii
illrrc lii(:r:
nghTa vu
fheo cani ket
vd
du,7c
T'CTD

ph&n loai
' a.o
tihoirr
;1
.;
i"'i.r
ir$iri rrgiri til*c'
quy
cilnh
hien hdnh vri
ptriir
lo4i ng.
NQi dung hpch
to6n tai khoan
nay
lurrng tu
nhr.r n,;i iir"rirr:.
irqeii
t*i:r,it t.iii
ldrof,n
"Ncl
cdn chf
y".
Tiri khofrn
9215-Carn
kdt ngo+i biing
*urJ"c
p?t$r.l
ir.r;3ii
'i'irir

nitt'i*r S
{F{.t'
'
l{lii r'a},' v6rr
f:rilii
tiru'r
liidn
r
r:':
iihit
r;iitip
cri kh:i nlng
mfit vOn)
Tai khoin
ndy
rJiurg
d0
hach to6n s0
ti€n T'CTI)
i.:i.ru
lt[:r ir''rq
cho
cdc
to chr-?c, ci nhdn theo
hgp d6ng
dd
k1, k6t
rnA
l-t i i)
'llrr,,

ng,hTa"v;r theo cani
k0t vir
drrtTc'i'tTD
phAn
loai
vao
nltui;t
5
ii't
mdt
vdn) theo
quy
dinh
hiqn hdntr
v€
ptrrin
lo4i ni1"
lJQi <lung h4ctr to6n tii khoan
niy tirong tir uhi-i ririi
kho6n
"Ng
cAn
chf
y"."
4.
RO sung Trii khoirt 922- Carn
k0t bdo
iiinh thanh lciin
Tai
kho6n

niy
dung
d0
hach to6n.toAn
Lrii
s6,tiAn'i'r-"i
i]
iuio
ii:nh uliar:h
cho cdc t6
chuc,
c6
nhin
thco
trqrp
ddng
iln.
$r
k€t nra iE i
:i
i:ir:ia.
nirii
"rir1i:i::
nghia vu theo
cam
l Bt.
Tdi
khoAn
922 co
cic

tii kh<ian cd
p
III
sau:
9221,-Carn k€t ngoai
bang
dugc
phin
lopi
',-i"o
nhon"r
i
iin,'
r
sli
1i*u
cl:ri,rn,l
9222-C.am
k$t ngr:ai
trirng clugc
phin
loai viio
nhdirr i
il' r,:i*
citri
y-)
9223-Cam
kOt
ngoili
bang

tliroc
ph0ri
lo4.i vao
lrhc;rr
.r,
ii"g
r-irrriii
ti$Li
chuAn,)
toen
hi0n
9221-Cam
9225-Cant
ket
KCI
ngcai
tring cfutrc
phiin
loai vao
nlidln
rl
ngo4i
bring
clugc
pirfin
lc;ai
r,,ac
nirttnr
r \r. l,,1i,i
1.qyil',

i
i
).,ili i:ii ;,.ir;i
riiiril":
r-irr
iii:u
chr-liini
,:l,
rr
iilli,
1i;
li';tt
,r*t't
ttUtt
T'rii
khoan
924 ca
cic tiri
i<hoan
cip III
sau:
9241-Cam
kdt ngoai
bang
tlugc
phdn
loai
vi.c nhrl:l
i
ii.,l

9242-Carn
k€t
ngoqi
b;ing
c1iro.,c
phin
loai
r,'ao nhi;rn
.:
i
r.i:.i
9243-Cam
kOt
ngoai
bulg
dugc
phAn
lo*i
vAii
r;horrr i
chuAn)
m6t
v6n)
lr{Oi dung
hpch
toiirr tdi k{rrian
922 tuong
tr,r
i<hoan
921.

5. B0 sung
Tii kho:irr
924-Car:r
k6t,;ho
vay
l<h.An;;
iiirl, ri,:lr!;i{i
TAi
khoin
nay
dirng dc hach
toan
tcnan
b0 sO ti0ri
1i.,i'i,1
i;;rr':
i<r-i
r,:iir-;
i,nv
kli0ng
huy ngang
vr3 cti0u ki€rr
chc cfc t0
chirc,
ci
;rhAn
ilrr:,:r
ii1;: ,.l,,ri;g,
r1i
i.l_t;

g*t
rni
[CTl]
chua phdi
thuc
hi$n
nghTa vp
cani k6t.
qY*:
9244-Camkiit ngopi b4ng dugc
ph6n
lo4i vdo nh6m a
Nq
nghi
ngcr)
9245-Cam k€t ngo4i
bing dugc
phfln
lopi vao nh6m 5
(Nq
c6
khd ndng
m6t t'dn;
NOi
dung
hqch
toin
tAi kho6n
924
turyng tu

nhu
n6i
dung
hpch to6n
tdi
khoan 921.
6.
BO
sung Tdi kho6n
925-Cam k6t trcng nghiQp vp L/C
T'di khodn niy dirng d€ hach to6n
toirn
b0 sd tidn TCTD cam k6t trong
nghiQp
vg
L/C cho cac
t0 chuc,
cf
nhdn theo
hqrp
c16ng dA
ki kdt
ma
TCTD
chua
phai
thr;c
hiQn
nghia
vy

cam
k6t.
Tdi khoin
925 co c6c
tdi
khotn c6p IIi sau:
g2sl-Cam
k6t ngoai b,6ng clugc
phAn
1o4i
viro
nh6m 1
(Nq
du
ti€u chuAn)
9252-Cam
ktl ngopi bing
duq'c
phAn
lo4i vio
nh6rn
2
(Nq
cdn chri
1i?)
9253-Cam
k6t ngo4i blng dugc
ph0n
loqri
vdo nhdm

3
(Nq
du6i ti€u
chuAn)
9254-Cam
kdt ngo4i bang dugc
ph6n
lo4i
vAo
nh6m a
(Nqi
nghi ngti)
92!t5-Cam
k€t ngopi bfng
dugc
phdn
loai vio
nh6m 5
(Nq
c6
khi ndng
m6t
odn;
hiQi dung
h.3ch to6n tdi
khodn 925 tuong tg
nhu
nQi dung lipch to6n tii
khoin 921.
-^im\.irrA^aa

7.8,6 sung
Tdi
khoiin 926-Cam
k6t b6o
ldnh thuc
hi$n h-op d6ng
Tii
khoArr n.i,v
dung
rJ0
hqch to6n
todu b0 sO ti€n
TCTD b6o
lSnh
ihr,rc
' -), t
'
!
.^
tl 1 - 1,"
hi0n
htTp
clong
cho c6c
tO
chu3c,
ci
nhAn
theo.hqp dOng de
ki k€t mi

T'CTD chua
phAi
thgc hiQn
nghia vV cam
k€t trong
hqrp d6ng.
Tai kiroin 926
c6 ciic
tdi khoin
c6p
III sau:
g26l-Carn
k6t ngopi bdng
dugc
phdn
lopi vio
nh6m I
(NSt
du
ti€u
chuAn)
9262-Camk0t
ngoai bdng dugc
phdn
lopi
vdo
nh6nr 2
(Nq
c6n chri;f)
9263-Cam

kdt
ngct4i bing
duc-yc
phdn
lo1ti vdo
rrh6m
3
(No.
elu6i
ti6u
chuAn)
9264-Cam
k6t
ngopi bang
dugc
ph6n
logi viro rrh6m
a
Nq
nghi
ngo)
92(,5-C.am
k€t ngogi
bAng dugc
phAn lopi
'rlo
nh6m 5
(Nq
c6 kha ndng
rnAt

vdn)
Nqi
dung
hgch tod:n
tiri kho6n
926
tuong tg
nhu n$i dung
hpch to6n
tdi
l<hoan
921.
S.
Et6
sung
TAi
khoan 927-Camtctit
Ueo
tdnh dg
thdu
Tai
khodn
ndy dung
dO
hach
todn
foin
b0. sci
ti€n TCTD
bao

ldnh dU thAu
cho
c6c
t6 chirc,
c6
irhin tleo
hc.rp c16ng
dA ki
k6t
rnd TCTD
chua
ph6i
thtrc
hien
,
!,,
nghTa
vu
cam
kdt
trong
h,fp
ddng"
Tii
khoan
927
coc6c
tii khoAn
cflp
lil

sau:
+
927L-Camklit ngoqi
hing
dugc
phAn
lopi vAo
nhdin I
il"lr:'rlri
tidrr clnrarr)
9272-Cam
kdt ngo4i
b6ng
duqrc
phdn
loqi vio nhirm
ll
(irl'r'ui.n
ciru
1i')
9273-Can k6t ngo4i
b6ng
dugc
phAn
lopi vio nh6ur
"i'
1i"Jqr
cltr*i
ti€ri
chuAn)

9274-Cank6t ngopi bring duo.
c
phfln
lopi viro nhtSrn
4
ii".Li
nghi ngo)
9275-Catn
kdt ngogi
bAng
dur., c
phAn
lopi
vrio nl":Orn 5
irrt'r
i:ir
kha n[ng
mAt uony
Ngi
dung
hirch to6n
tdi
khoAn 927 tLr$\g
tg nhu nQi dul;;
irirch todn tiri
khoAn 92
I
.
9. B6 sung Tdi khr:an
928-Cam

k6t
bAo l6nh kir6c
i
trAn
TC"it)
,;r-r
nghTa vu. bac;
l6nh khdc
ctro c6c td
chuc,
c6 nh8n theo ho.p
dOng c16
ki
k€t rnr
'iL-lT'i]
chua
ptrai
thr,rc hiQn nghia vu
cam ktit trnng hqp d6ng.
Tdi khoAn
928 ca
c6c
tdi kho6n c6p
III
sau:
g}9t-Cam
k€t ngo4i
bing
dugc
ph6n

lopi
vio
nhonr
i f
i""irr clii
ti6u
cliufin)
9282-Cam k€t ngoai bang ducyc
phdn
lopi
vio nhonr
2
ir-,.'
';uri.
chf
y)
9283-Cam k6t ngogi
bang drrgc
phAn
loai vao nh*:n
.*'
iNE
cluci
ti0ri
,A
cnuan)
9284-Cam
k€t
9285-Carn
k€t

ngo4i
bang
dugc
ph0n
lo4i vAo
nhdrr
4
(.1\irl
n;:ihi
ngo')
ngoili
bing dugc
ph0n
l<lai viro nhdni
*{ I
Nrr
cdr l<}ra
il6ng
mit v6n)
Ndi
dung
khoan
921.
hpch
toan tii kiroan
928
tucrng
tg nhu n6i
duiri.;
ilacir

toan t&i
Di6u
4.
Quy'€t
dfnh niy c6 hiqu luc
sau i5 rigay, ke
ti-f r;giry
iliing
{,'0ng
b6o.
Di0u
5. Ch6nh V[n
phong,
VU tru#ng
VU Kd
tofn- T'ai eliirrh,
Cilc truuns
L};c
C6ng nghg tin
hgc
YgAn
irdng, Thii
tr:udng crtc dirn
vj
li,3ir
rpr*ir
thriOc l,lgf;ii
hdng Nhd
nu6c,
Gi6m

d6c Ngin
hAng Nhi
nuo'c
clii
nhdnh
tiiili. th;!ril:
phS
tnl.,
thuQc Trung
uong,
Chir ticli F{qi d{Ong
quAn
tri v.a TOng gianr
C,i,-
r{iirirn
dfic)
cric
tO
chuc tin
dpng chiu
tr6ch nhiCIni
thi hdnh
Quy€t
dlnh
nay"r'.
Noi nhQn:
-
Nhu di6u
5
(d0

thuc
hi6n);
-
Ban ldnir
dao NHNN (d€
b/c);
-
VPCP
(02
ban);
-
BQ Tu
phdp (dC
kidm
tra);
-
Bo Tai
chfnh;
-
Luu
VP,
Vu
PC,
VU
KTTC.
let
iltttl {; {x.}r-:-
{
^.w
Pli{)

T;i'iNil
noc
r)r,"hi'fi
f t-iAl'*rf{
B}hrf{
ti)