Decision No. 356/1997/QĐ-NHNN2 of the State Bank supplements two new accounts into the Accounting Account System of Credit Cooperatives: Account 609 - Other Payments and Accounts 6091, 6099 - Capital Transfer. These accounts are used for recording transactions between branches and the headquarters of Credit Cooperatives.
Đối tượng áp dụng
Central Credit Cooperative Fund, branches of the Central Credit Cooperative Fund
Các điểm cốt lõi
- Central Credit Cooperative Fund and branches → record the transferred capital going out and coming in between the headquarters and branches through Account 6091 - Capital Transfer.
- Central Credit Cooperative Fund and branches → record other payment items (other than those recorded in appropriate accounts) between branches through Account 6099 - Other Payments.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Helps the Central Credit Cooperative Fund and branches manage transaction payments between units more effectively, enhancing transparency in financial operations.
- Negative impact: May increase workload for accounting staff due to additional accounting procedures.
❓ Câu hỏi thường gặp
What should the Central Credit Cooperative Fund and branches do when using Account 6091 - Capital Transfer?
Need to open sub-accounts according to each branch at the headquarters, record outgoing and incoming capital transfers on the Debit and Credit sides of the account. A Debit balance reflects a difference where outgoing capital exceeds incoming capital, while a Credit balance reflects the opposite.
How is Account 6099 - Other Payments used?
Used to record other payment items between branches. Record amounts receivable and paid on the Debit side, record amounts payable and received on the Credit side of the account.
When does this Decision take effect?
Takes effect fifteen days from the date of signature.
Who is responsible for implementing this Decision?
The Director of the Governor's Office, Heads of the Accounting and Finance Department, Heads of Departments, Heads of Units under the Central State Bank, Governors of Provincial and Municipal State Bank Branches; Chairmen of the Management Councils, General Directors of the Central Credit Cooperative Fund.
Where are Account 6091 - Capital Transfer and Account 6099 - Other Payments used?
Account 6091 - Capital Transfer is only opened at the Central Credit Cooperative Fund (Headquarters and branches), whereas Account 6099 - Other Payments is used for recording other payment items between branches of the Central Credit Cooperative Fund.
Toàn văn
DECISION
Regarding the addition of certain accounts to the Accounting Account System of People's Credit Funds
People's Credit Funds
GOVERNOR OF THE STATE BANK OF VIETNAM
Pursuant to the State Bank Law, the Banking Law, the Cooperative Credit Law, and the Financial Company Law dated May 23, 1990;
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government 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,
DECISION:
Clause 4 of Article 6Supplementing the Accounting Account System of People's Credit Funds issued pursuant to Decision No. 225/QĐ-NH2 dated November 30, 1993 of the Governor of the State Bank with the following accounts:
Account 609 - Other Payments.
3232 - Capital for construction projects deposited at commercial banks
6091 - Capital Transfer.
6099 - Other Payments.
Account 6091 - Capital Transfer.
This account shall only be opened at the Central People's Credit Fund (Head Office and branches) for recording the amount of capital transferred out and transferred in between the main office and branches of the Central People's Credit Fund.
Debit side records:
Amount of capital transferred out.
Credit side records:
Amount of capital transferred in.
Debit balance:
Reflects the difference where the amount of capital transferred out exceeds the amount of capital transferred in.
Credit balance:
Reflects the difference where the amount of capital transferred in exceeds the amount of capital transferred out.
Detailed entries:
At the Head Office of the Central People's Credit Fund: Open sub-accounts according to each branch.
At branches: Open one sub-account (related to the Head Office).
Account 6099 - Other Payments
This account is used to record other payment items (other than those recorded in appropriate accounts) arising from transactions between branches of the Central People's Credit Fund.
Debit side records:
Amount receivable from branches.
Amount paid to branches.
Credit side records:
Amount payable to other branches.
Amount received from branches.
Debit balance:
Reflects the remaining amount receivable from other branches.
Credit balance:
Reflects the remaining amount payable to other branches.
Detailed entries:
Open sub-accounts according to each branch involved in payment transactions.
12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and EnvironmentThis Decision shall take effect fifteen days from the date of signature.
Article 3. The Director of the Governor's Office, the Director of the Accounting and Finance Department, the Heads of Departments under the Central State Bank, the Governors of the State Bank Branches in provinces and cities; the Chairmen of the Management Councils, General Directors of the Central People's Credit Fund are responsible for implementing this Decision./.
DEPUTY DIRECTOR
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