Decision No. 1146/2004/QD-NHNN Regarding the amendment of Article 2 of Decision No. 479/2004/QD-NHNN dated April 29, 2004, issued by the Governor of the State Bank of Vietnam on the Accounting Ledger System for Credit Institutions

DECISION

Regarding the amendment to Article 2 of Decision No. 79/2004/QĐ-NHNN dated 29/4/2004 of the Governor of the State Bank of Vietnam on the Accounting Chart of Accounts for Credit Organizations

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GOVERNOR OF THE STATE BANK OF VIETNAM

Pursuant to the Law on Credit Organizations No. 02/1997/QH10 dated December 12, 1997 and the Law Amending and Supplementing Certain Articles of the Law on Credit Organizations No. 20/2004/QH11 dated June 15, 2004;

Pursuant to the Accounting Law No. 03/2003/QH11 dated17-6-2003;

Pursuant to Decree No. 86/2002/NĐ-CP dated 05-11-2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

At the proposal of the Director of the Accounting and Finance Department,

DECISION:

Article 1: Amending Article 2 of Decision No. 479/2004/QĐ-NHNN dated April 29, 2004 of the Governor of the State Bank of Vietnam on the Accounting Chart of Accounts for Credit Organizations, as follows:

"Article 2: This Decision shall take effect from January 1, 2005 and replace the following Decisions:

- Decision No. 435/1998/QĐ-NHNN2 dated December 25, 1998 of the Governor of the State Bank of Vietnam on the Accounting Chart of Accounts for Credit Organizations.

- Decision No. 522/2000/QĐ-NHNN2 dated December 20, 2000 of the Governor of the State Bank of Vietnam on supplementing accounts and amending certain provisions regarding foreign currency accounting in the Accounting Chart of Accounts for Credit Organizations.

- Decision No. 224/2001/QĐ-NHNN dated March 23, 2001 of the Governor of the State Bank of Vietnam on abolishing the Balance Sheet of Credit Organizations issued pursuant to Decision No. 435/1998/QĐ-NHNN2 dated December 25, 1998.

- Decision No. 482/2001/QĐ-NHNN dated April 24, 2001 of the Governor of the State Bank of Vietnam on amending and supplementing certain accounts in the Accounting Chart of Accounts for Credit Organizations.

- Decision No. 559/2002/QĐ-NHNN dated June 3, 2002 of the Governor of the State Bank of Vietnam on supplementing certain accounts in the Accounting Chart of Accounts for Credit Organizations.

- Decision No. 69/2003/QĐ-NHNN dated January 22, 2003 of the Governor of the State Bank of Vietnam on supplementing certain accounts into the Accounting Chart of Accounts for Credit Organizations."

Article 2: This Decision takes effect 15 days from the date of publication in the Official Gazette.

Article 3: The Heads of the Office, the Heads of the Accounting and Finance Department, the Heads of Units under the State Bank of Vietnam, the Governors of the State Bank of Vietnam Branches in provinces and centrally-administered cities, the Chairmen of the Boards of Directors, General Directors, and Directors of Credit Organizations are responsible for implementing this Decision.