Decision No. 1003/2005/QD-NHNN on amending and supplementing the Appendix on loan classification (attached to Schedule K3 - Customer Loan Report) in the Credit Information Operation Regulation issued together with Decision No. 1117/2004/QD-NHNN dated September 8, 2004 by the Governor of the State Bank of Vietnam. 1003/2005/QĐ-NHNN

✦ 스마트 요약

Decision No. 1003/2005/QD-NHNN amends and supplements the Appendix on loan classification in the Credit Information Operation Regulation, applicable to credit institutions and banks. Loan groups are classified based on quality standards and specific accounting accounts.

적용 범위

Credit institutions and banks

핵심 사항

Credit institutions and banks → must apply the loan classification system according to the prescribed standards, including satisfactory, watch, substandard, doubtful, and loss categories.
Quality standards for short-term, medium-term, long-term loans, discounting commercial bills, financial leasing, customer payable items, loans from international organizations, government loans, loans from other individuals and organizations, special loans, payment loans, state-planned basic construction investment loans, and other loans are specifically defined.
Accounting accounts for each loan group are clearly designated according to the Accounting Account System of Credit Institutions issued pursuant to Decision No. 807/2005/QD-NHNN and Decision No. 479/2004/QD-NHNN.
This Decision shall take effect fifteen days after its publication in the Official Gazette.
Credit institutions and banks → must comply with the loan classification regulations and use accounting accounts according to the designated system.

🌐 이 문서의 사회적 영향

Enhance credit risk management through the application of clear quality standards for loan groups.
Help credit institutions and banks have a basis for effectively evaluating, classifying, and handling customer loans.

❓ 자주 묻는 질문

What standards must credit institutions apply for loan classification?

According to this Decision, credit institutions and banks must apply a classification system based on the quality standards of each loan group, including satisfactory, watch, substandard, doubtful, and loss categories.

How are specific accounting accounts for each loan group specified?

Credit institutions and banks must use accounting accounts according to the Accounting Account System of Credit Institutions, including 21N1, 21N2, ..., 98B5, as designated in the Appendix.

When does this Decision take effect?

This Decision shall take effect fifteen days after its publication in the Official Gazette.

What actions must credit institutions and banks undertake to comply with this Decision?

Credit institutions and banks must apply the loan classification system according to the prescribed standards and use accounting accounts according to the Accounting Account System of Credit Institutions.

To whom does this Decision apply?

This Decision applies to credit institutions and banks.

전문

Pursuant to …;

Regarding the amendment and supplementation of the Appendix on classification of outstanding debts

(attached to Schedule K3 - Customer debt report) in

The Regulation on credit information activities issued together with

Decision No. 1117/2004/QĐ-NHNN dated September 8, 2004

of the Governor of the State Bank of Vietnam

__________________

GOVERNOR OF THE STATE BANK OF VIETNAM

Pursuant to the Law on the State Bank of Vietnam 1997 and the Law Amending and Supplementing Certain Provisions of the Law on the State Bank of Vietnam 2003;

Pursuant to the Law on Credit Institutions 1997 and the Law Amending and Supplementing Certain Provisions of the Law on Credit Institutions 2004;

Pursuant to Decree No. 52/2003/ND-CP dated May 19, 2003, issued by the Government, detailing the functions, tasks, powers, and organizational structure of the State Bank of Vietnam;

At the proposal of the Director of the Credit Information Center,

Pursuant to …;

Article 1The Appendix on classification of outstanding debts (attached to Schedule K3 - Customer debt report) in the Regulation on credit information activities issued together with Decision No. 1117/2004/QĐ-NHNN dated September 8, 2004 of the Governor of the State Bank of Vietnam shall be amended and supplemented as follows:

APPENDIX ON CLASSIFICATION OF OUTSTANDING DEBTS

(Attached to Schedule K3 - Customer debt report)

Serial number	Code	Classification of outstanding debts	Account for accounting
Serial number	Code	Classification of outstanding debts	VND	Foreign currency and gold
(1)	(2)	(3)	(4)	(5)
		SHORT-TERM LOAN OUTSTANDING DEBTS
01	21N1	Standard loan outstanding debts	2111	2141
02	21N2	Loan outstanding debts requiring attention	2112	2142
03	21N3	Substandard loan outstanding debts	2113	2143
04	21N4	Doubtful loan outstanding debts	2114	2144
05	21N5	Loss loan outstanding debts	2115	2145
		MEDIUM-TERM LOAN OUTSTANDING DEBTS
06	21T1	Standard loan outstanding debts	2121	2151
07	21T2	Loan outstanding debts requiring attention	2122	2152
08	21T3	Substandard loan outstanding debts	2123	2153
09	21T4	Doubtful loan outstanding debts	2124	2154
10	21T5	Loss loan outstanding debts	2125	2155
		LONG-TERM LOAN OUTSTANDING DEBTS
11	21D1	Standard loan outstanding debts	2131	2161
12	21D2	Loan outstanding debts requiring attention	2132	2162
13	21D3	Substandard loan outstanding debts	2133	2163
14	21D4	Doubtful loan outstanding debts	2134	2164
15	21D5	Loss loan outstanding debts	2135	2165
		OUTSTANDING DEBTS FOR DISCOUNTING TRADE DOCUMENTS AND OTHER SECURITIES
16	2201	Standard loan outstanding debts	2211	2221
17	2202	Loan outstanding debts requiring attention	2212	2222
18	2203	Substandard loan outstanding debts	2213	2223
19	2204	Doubtful loan outstanding debts	2214	2224
20	2205	Loss loan outstanding debts	2215	2225
		OUTSTANDING DEBTS FOR FINANCIAL LEASING
21	2301	Standard loan outstanding debts	2311	2321
22	2302	Loan outstanding debts requiring attention	2312	2322
23	2303	Substandard loan outstanding debts	2313	2323
24	2304	Doubtful loan outstanding debts	2314	2324
25	2305	Loss loan outstanding debts	2315	2325
		OUTSTANDING DEBTS FOR PAYMENTS TO BE MADE ON BEHALF OF CUSTOMERS
26	2402	Loan outstanding debts requiring attention	2412	2422
27	2403	Substandard loan outstanding debts	2413	2423
28	2404	Doubtful loan outstanding debts	2414	2424
29	2405	Loss loan outstanding debts	2415	2425
		OUTSTANDING DEBTS FOR LOANS FUNDED FROM DIRECT LOANS FROM INTERNATIONAL ORGANIZATIONS
30	25A1	Standard loan outstanding debts	2511	2541
31	25A2	Loan outstanding debts requiring attention	2512	2542
32	25A3	Substandard loan outstanding debts	2513	2543
33	25A4	Doubtful loan outstanding debts	2514	2544
34	25A5	Loss loan outstanding debts	2515	2545
		OUTSTANDING DEBTS FOR LOANS FUNDED FROM THE GOVERNMENT
35	25B1	Standard loan outstanding debts	2521	2551
36	25B2	Loan outstanding debts requiring attention	2522	2552
37	25B3	Substandard loan outstanding debts	2523	2553
38	25B4	Doubtful loan outstanding debts	2524	2554
39	25B5	Loss loan outstanding debts	2525	2555
		OUTSTANDING DEBTS FOR LOANS FUNDED FROM OTHER ORGANIZATIONS AND INDIVIDUALS
40	25C1	Standard loan outstanding debts	2531	2561
41	25C2	Loan outstanding debts requiring attention	2532	2562
42	25C3	Substandard loan outstanding debts	2533	2563
43	25C4	Doubtful loan outstanding debts	2534	2564
44	25C5	Loss loan outstanding debts	2535	2565
		OUTSTANDING DEBTS FOR SPECIAL LOANS
45	27A1	Standard loan outstanding debts	2711
46	27A2	Loan outstanding debts requiring attention	2712
47	27A3	Substandard loan outstanding debts	2713
48	27A4	Doubtful loan outstanding debts	2714
49	27A5	Loss loan outstanding debts	2715
		OUTSTANDING DEBTS FOR LOANS TO SETTLE ACCOUNTS PAYABLE
50	27B1	Standard loan outstanding debts	2721
51	27B2	Loan outstanding debts requiring attention	2722
52	27B3	Substandard loan outstanding debts	2723
53	27B4	Doubtful loan outstanding debts	2724
54	27B5	Loss loan outstanding debts	2725
		OUTSTANDING DEBTS FOR LOANS FOR BASIC CONSTRUCTION INVESTMENT ACCORDING TO NATIONAL PLANS
55	27C1	Standard loan outstanding debts	2731
56	27C2	Loan outstanding debts requiring attention	2732
57	27C3	Substandard loan outstanding debts	2733
58	27C4	Doubtful loan outstanding debts	2734
59	27C5	Loss loan outstanding debts	2735
		OUTSTANDING DEBTS FOR OTHER LOANS
60	27D1	Standard loan outstanding debts	2751
61	27D2	Loan outstanding debts requiring attention	2752
62	27D3	Substandard loan outstanding debts	2753
63	27D4	Doubtful loan outstanding debts	2754
64	27D5	Loss loan outstanding debts	2755
		OUTSTANDING DEBTS AWAITING PROCESSING
65	2801	Outstanding debts awaiting processing with collateralized assets, substituted assets	281
66	2802	Outstanding debts with collateralized assets related to pending litigation cases	282
67	2803	Outstanding debts with collateralized assets	283
68	2804	Outstanding debts without collateralized assets and no remaining objects for recovery	284
69	2805	Outstanding debts without collateralized assets but the debtor still exists and operates	285
		OUTSTANDING DEBTS WRITTEN-OFF
70	2901	Short-term loan outstanding debts written-off	291
71	2902	Medium-term loan outstanding debts written-off	292
72	2903	Long-term loan outstanding debts written-off	293
		OUTSTANDING DEBTS FOR INVESTMENT UNDER MANAGEMENT CONTRACTS
73	98A1	Standard loan outstanding debts	9811
74	98A2	Loan outstanding debts requiring attention	9812
75	98A3	Substandard loan outstanding debts	9813
76	98A4	Doubtful loan outstanding debts	9814
77	98A5	Loss loan outstanding debts	9815
		OUTSTANDING DEBTS FOR LOANS UNDER FINANCING CONTRACTS
78	98B1	Standard loan outstanding debts	9821
79	98B2	Loan outstanding debts requiring attention	9822
80	98B3	Substandard loan outstanding debts	9823
81	98B4	Doubtful loan outstanding debts	9824
82	98B5	Loss loan outstanding debts	9825

Of whichColumn (4) and (5) are accounts for accounting according to The Accounting Chart of Accounts of credit institutions issued pursuant to Decision No. 807/2005/QĐ-NHNN dated June 1, 2005 and Decision No. 479/2004/QĐ-NHNN dated April 29, 2004 of the Governor of the State Bank of Vietnam".

Article 2This Decision takes effect fifteen days from the date of publication in the Official Gazette.

Article 3The Head of the Office, Heads of units under the State Bank of Vietnam, Director of the Credit Information Center, Directors of the State Bank of Vietnam branches in provinces and centrally governed cities, Heads of Representative Offices in Ho Chi Minh City, Chairmen of Management Boards, General Directors (Directors) of credit institutions, relevant organizations and individuals are responsible for implementing this Decision./.

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관계도

↑ 근거 및 이 문서에 영향을 주는 문서

근거 5

01/1997/QH10 Luật Ngân hàng Nhà nước số 01/1997/QH10 만료됨 52/2003/NĐ-CP Nghị định số 52/2003/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Ngân hàng Nhà nước Việt Nam 만료됨 02/1997/QH10 Luật Các tổ chức tín dụng số 02/1997/QH10 만료됨 20/2004/QH11 Luật Sửa đổi, bổ sung một số điều của Luật các Tổ chức tín dụng số 20/2004/QH11 만료됨 10/2003/QH11 Luật Sửa đổi, bổ sung một số điều của Luật Ngân hàng Nhà nước Việt Nam số 10/2003/QH11 만료됨

개정·보충됨 1

50/2006/QĐ-NHNN Quyết định số 50/2006/QĐ-NHNN Về việc bổ sung, thay thế biểu thu thập thông tin và Phụ lục phân loại dư nợ trong Quy chế hoạt động Thông tin Tín dụng ban hành kèm theo Quyết định số 1117/2004/QĐ-NHNN ngày 08/9/2004 và Quyết định số 1003/2005/QĐ-NHNN ngày 08/7/2005 của Thống đốc Ngân hàng Nhà nước 만료됨

대체됨 1

51/2007/QĐ-NHNN Quyết định số 51/2007/QĐ-NHNN Về việc ban hành quy chế hoạt động thông tin tín dụng 만료됨

1003/2005/QĐ-NHNN

Decision No. 1003/2005/QD-NHNN on amending and supplementing the Appendix on loan classification (attached to Schedule K3 - Customer Loan Report) in the Credit Information Operation Regulation issued together with Decision No. 1117/2004/QD-NHNN dated September 8, 2004 by the Governor of the State Bank of Vietnam.

Expired

↓ 이 문서의 영향을 받는 문서

개정·보충 1

1117/2004/QĐ-NHNN Quyết định số 1117/2004/QĐ-NHNN Về việc ban hành Quy chế hoạt động thông tin tín dụng 만료됨

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Tiếng Việt Quyết định số 1003/2005/QĐ-NHNN Về việc sửa đổi, bổ sung Phụ lục phân loại dư nợ (kèm theo biểu K3 – Báo cáo dư nợ của khách hàng) trong Quy chế hoạt động thông tin tín dụng ban hành kèm theo Quyết định số 1117/2004/QĐ-NHNN ngày 08 tháng 9 năm 2004 của Thống đốc Ngân hàng Nhà nước 한국어 결정 번호 1003/2005/QĐ-NHNN에 의한 신용 정보 운영 규정 부록 분류 부채(표 K3 - 고객 부채 보고서에 첨부) 수정 및 보충에 관한 결정 中文决定第1003/2005/QĐ-NHNN号关于修改、补充信贷分类附录（附表K3-客户信贷报告）在《信贷信息活动规定》中，该规定由国家银行行长于2004年9月8日签发的第1117/2004/QĐ-NHNN号决定发布。