Decision No. 2218/QD-BTC Regarding the correction of Circular No. 93/2013/TT-BTC dated July 8, 2013, of the Ministry of Finance guiding the financial regime for Cooperative Banks

This Decision corrects certain contents regarding the effectiveness of implementation and items in the annex of Circular No. 93/2013/TT-BTC guiding the financial regime for Cooperative Banks, applicable from the fiscal year 2013.

Document No.2218/QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byNguyễn Đức Chi
Updated16/06/2026
SectorUnclassified
FieldOtherBanking-Finance and Financial MarketsBonds
Issued date04/09/2013
Effective date04/09/2013
Expiry date
StatusIn effect
✦ Smart summary

This Decision corrects certain contents regarding the effectiveness of implementation and items in the annex of Circular No. 93/2013/TT-BTC guiding the financial regime for Cooperative Banks, applicable from the fiscal year 2013.

Key points

  • Cooperative Banks → must comply with the amendment to Clause 1, Article 12 of Circular No. 93/2013/TT-BTC on the effectiveness of implementation and apply from the fiscal year 2013
  • Cooperative Banks → must adjust Item V of Part B of Annex 1 according to the amended content
  • Cooperative Banks → must change Column 4 of Annex 2 to 'Ratio compared to the charter capital of the bank (%)'
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Full text

MINISTRY OF FINANCE

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Number: 2218/QD-BTC

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

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Hanoi, September 4, 2013

Pursuant to …;

Regarding the correction of Circular No. 93/2013/TT-BTC dated July 8, 2013

of the Ministry of Finance guiding financial regulations for

Cooperative bank

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THE MINISTER OF FINANCE

Pursuant to the Law on Legislative Issuance of Regulatory Legal Documents No. 17/2008/QH12 dated June 3, 2008;

Pursuant to Decree No. 100/2010/NĐ-CP dated September 28, 2010 of the Government on the Official Gazette;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Financial Affairs of Banks and Financial Institutions,

DECISION:

Article 1. Correcting Clause 1, Article 12 of Circular No. 93/2013/TT-BTC dated July 8, 2013 of the Ministry of Finance guiding financial regulations for Cooperative Credit Banks (hereinafter referred to as Circular No. 93/2013/TT-BTC) and Section V Part B Appendix 1, Column 4 Appendix 2 promulgated together with Circular No. 93/2013/TT-BTC as follows:

1. In Clause 1, Article 12 of Circular No. 93/2013/TT-BTC:

Previously printed: "This Circular takes effect from September 1, 2013 and applies to the fiscal year 2013".

Now amended to read: "This Circular takes effect from September 1, 2013 and applies from the fiscal year 2013".

2. In Section V Part B Appendix 1 promulgated together with Circular No. 93/2013/TT-BTC:

Previously printed as follows: 1 (1.1, 1.2, 1.3); 2 (1.1, 1.2, 1.3); 3 (2.1, 2.2, 2.3); 3; 4 (5.1, 5.2, 5.3); 5 (6.1, 6.2, 6.3); 6 (7.1, 7.2, 7.3, 7.4, 7.5); 7; 8.

Now amended to read: 1 (1.1, 1.2, 1.3); 2 (2.1, 2.2, 2.3); 3 (3.1, 3.2, 3.3); 4; 5 (5.1, 5.2, 5.3); 6 (6.1, 6.2, 6.3); 7 (7.1, 7.2, 7.3, 7.4, 7.5); 8; 9.

3. In Column 4 Appendix 2 promulgated together with Circular No. 93/2013/TT-BTC:

Previously printed: "Ratio to charter capital of the bank (%)".

Now amended to read: "Ratio to the charter capital of the bank (%)".

Article 2. This Decision takes effect from the date of signature and is an integral part of Circular No. 93/2013/TT-BTC dated July 8, 2013 of the Ministry of Finance guiding financial regulations for Cooperative Credit Banks.

Article 3. The Director of the Department of Banking and Financial Institutions, the Head of the Office of the Ministry of Finance, the Heads of units under the Ministry of Finance and related units are responsible for implementing this Decision./.

Place of Receipt:

- Central Party Office;

- Office of the General Secretary
- President's Office;
- National Assembly's Office;
- Government Office;

- Supreme People's Procuracy;
- Supreme People's Court;

- State Audit Office;
- State Bank of Vietnam;

- Cooperative Credit Banks;

- DEPARTMENT OF LEGAL DOCUMENT REVIEW - MINISTRY OF JUSTICE;
- Official Gazette;

- Ministry of Finance website;

- Units within the Ministry
- File: VT, Department of Accounting and Finance.

TUQ. MINISTER

DIRECTOR OF THE OFFICE

(Signed)

Nguyen Duc Chi

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