Decision No. 221/QD-NH2 supplements certain accounts to the accounting chart of the State Bank of Vietnam, including Account 456 'Guarantee Deposit', Account 466 'Foreign Currency Guarantee Deposit' and two third-level sub-accounts under Account 633 'Advance for Small Construction, Maintenance and Repair of Assets'.
要点
- The State Bank of Vietnam shall open Accounts 456 and 466 to record domestic currency and foreign currency guarantee deposits of guarantee banks.
- Guarantee banks shall deposit or withdraw guarantee deposits from the State Bank of Vietnam in accordance with regulations.
- Units of the State Bank of Vietnam shall open two third-level sub-accounts 6331 and 6332 to record advances for small construction and maintenance/repair of assets.
- The balance of Accounts 456/466 reflects the amount of guarantee deposits held at the State Bank of Vietnam.
- Detailed accounting shall be conducted on a per guarantee bank or entity/person basis who has made an advance.
🌐 本文件的社会影响
- Positive impact: Saves time and effort for banks in recording guarantee deposits.
- Negative impact: Requires retraining of accounting staff to familiarize themselves with the new system.
❓ 常见问题
What actions must guarantee banks undertake when depositing or withdrawing guarantee deposits?
When a guarantee bank deposits a guarantee fund into the State Bank of Vietnam, debit the Cash or Bank Deposit account of the guarantee bank and credit the Guarantee Deposit account. Conversely, when withdrawing a guarantee deposit, reverse the entries.
What are Accounts 6331 and 6332 used for?
Accounts 6331 and 6332 opened at units of the State Bank of Vietnam are used to record advances within the budget approved by the Central State Bank for small construction, maintenance and repair of assets.
What does the balance of Accounts 456/466 reflect?
The credit balance of Accounts 456/466 reflects the amount of guarantee deposits held at the State Bank of Vietnam.
When does this decision take effect?
This decision takes effect fifteen days after its date of issuance.
What responsibilities do units of the State Bank of Vietnam have under this decision?
The Director of the Governor's Office, the Head of the Accounting and Finance Department, the Heads of units under the Central State Bank, and the Governors of the State Bank branches in provinces and cities are responsible for implementing this decision.
全文
Pursuant to …;
Regarding the addition of certain accounts to the accounting system of the State Bank
GOVERNOR OF THE STATE BANK OF VIETNAM
Pursuant to the Ordinance on the State Bank dated May 23, 1990;
Pursuant to the Government Decree No. 15/CP dated March 2, 1993 on the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;
At the proposal of the Director of the Accounting and Finance Department of the State Bank.
Pursuant to …;
Article 1: Add to the accounting system of the State Bank issued pursuant to Decision No. 269/QĐ-NH2 dated December 4, 1992 and Circular No. 16/TT-NH2 dated December 12, 1992 of the Governor of the State Bank the following accounts:
Account 456 "Guarantee Deposit Money"
This account is opened at the State Bank to record guarantee deposit money in Vietnamese dong deposited by guarantee banks at the State Bank.
3232 - Capital for construction projects deposited at commercial banks
4561 - State-owned Banks
4562 - Joint Stock Commercial Banks
4565 - Vietnam-Foreign Joint Venture Banks
4566 - Foreign Banks in Vietnam
4569 - Other Credit Organizations
Debit side records: - The amount of guarantee deposit money deposited by guarantee banks into the State Bank.
Credit side records: - The amount of guarantee deposit money withdrawn by guarantee banks.
Credit balance reflects: - The amount of guarantee deposit money of guarantee banks currently deposited at the State Bank.
Detailed accounting: - Open sub-accounts according to each guarantee bank depositing money.
* When a guarantee bank deposits guarantee deposit money into the State Bank, the accounting entry is as follows:
Debit Account Cash or Bank Deposit of Guarantee Bank Depositing Guarantee Deposit Money
Credit Account Guarantee Deposit Money
Account 466 "Foreign Currency Guarantee Deposit Money"
This account is opened at the State Bank to record foreign currency guarantee deposit money deposited by guarantee banks at the State Bank.
3232 - Capital for construction projects deposited at commercial banks
4661 - State-owned Banks
4662 - Joint Stock Commercial Banks
4665 - Vietnam-Foreign Joint Venture Banks
4666 - Foreign Banks in Vietnam
4669 - Other Credit Organizations
The accounting content of Account 466 is similar to that of Account 456.
3- Add two third-level accounts to Account 633 "Advance Payment for Small Construction, Maintenance, and Repair of Assets":
6331 - Advance Payment for Small Construction
6332 - Advance Payment for Maintenance and Repair of Assets
These two accounts are opened at units of the State Bank to record advance payments within the budget approved by the Central State Bank for small construction, maintenance, and repair of assets.
Debit side records: - The amount of advance payment.
Credit side records: - The amount of advance payment recovered.
This account is opened at State Bank of Vietnam units (Branches of the State Bank of Vietnam, Department of Information Technology, Department of Administration, Representative Office of the State Bank of Vietnam in Ho Chi Minh City) for recording the amount of capital temporarily advanced by the State Bank of Vietnam for construction projects that is deposited at commercial banks.
Debit balance reflects: - The amount of advance payment not yet settled.
Detailed entries:
- Open sub-accounts according to each unit or individual receiving advance payment.
Article 2: This Decision shall take effect fifteen days from the date of signature.
Article 3: The Director of the Governor's Office, the Head of the Accounting and Finance Department, the Heads of units under the Central State Bank, and the Governors of the State Bank branches in provinces and cities are responsible for implementing this Decision.
关系图
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