Decision No. 16/2007/QD-NHNN of the State Bank of Vietnam promulgates Financial Reporting Regulations for Credit Institutions, replacing previous regulations. This Decision takes effect from the second quarter of 2007.
适用范围
Credit institutions
要点
- Credit institutions → must comply with the newly issued Financial Reporting Regulations, replacing old regulations from 2002 and 2004.
- The new Financial Reporting Regulations take effect from the second quarter of 2007.
🌐 本文件的社会影响
- Positive impact: Helps credit institutions provide more comprehensive and transparent financial information to regulatory authorities and the public.
- Negative impact: May impose additional time and cost burdens on credit institutions in complying with the new regulations.
❓ 常见问题
When does this new Financial Reporting Regulation begin to apply?
The new Financial Reporting Regulation takes effect from the second quarter of 2007.
How does this Decision replace the old regulations?
This Decision replaces Decision No. 1145/2002/QD-NHNN, Decision No. 1407/2004/QD-NHNN, and Decision No. 09/2006/QD-NHNN.
What regulations must credit institutions follow under the new Financial Reporting Regulations?
Credit institutions must comply with the newly issued Financial Reporting Regulations, replacing old regulations from 2002 and 2004.
When does this Decision take effect?
This Decision takes effect 15 days after its publication in the Official Gazette (applicable for the second quarter of 2007 financial reports).
How are credit institutions responsible for implementing this Decision?
The Director of the Office, Heads of Accounting and Finance Departments, Heads of relevant units under the State Bank of Vietnam, Governors of provincial branches of the State Bank, Chairmen of Management Boards, and General Directors (Directors) of credit institutions are responsible for implementing this Decision.
全文
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BANKOF VIETNAM ****** |
SOCIALIST REPUBLIC OF VIET NAM ******** |
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Number: 16/2007/QD-NHNN |
Hanoi, April 18, 2007 |
Pursuant to …;
Issuing Financial Reporting Regulations for Credit Institutions
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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 the Accounting Law 2003;
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;
In accordance with the approval of the Ministry of Finance in Document No. 1547/BTC-CĐKT dated January 29, 2007;
At the proposal of the Director of the Accounting and Finance Department.
DECISION:
Article 1The Financial Reporting Regulations for Credit Institutions are hereby issued together with this Decision.
Article 2This Decision shall take effect fifteen days from the date of publication in the Official Gazette (applicable to the Second Quarter 2007 Financial Report) and shall replace Decision No. 1145/2002/QD-NHNN dated October 18, 2002 on the issuance of Financial Reporting Regulations for Credit Institutions, Decision No. 1407/2004/QD-NHNN dated November 1, 2004 on the provisions for public disclosure of commercial bank financial reports, and Decision No. 09/2006/QD-NHNN dated February 20, 2006 amending the provisions for public disclosure of commercial bank financial reports.
Article 3The Heads of the Office, Directors of the Accounting and Finance Department, Heads of relevant units under the State Bank of Vietnam, Governors of the State Bank of Vietnam branches in provinces and centrally-administered cities, Chairmen of the Boards of Management and General Managers (Directors) of credit institutions are responsible for implementing this Decision.
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CERTIFIED BY THE GOVERNOR (Signed) Vu Thi Lien |
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