Decision No. 436/1997/QĐ-NHNN2 supplements and amends certain accounts in the Accounting System of the State Bank of Vietnam, specifically Account 465 - Collateral Foreign Currency and Account 7041 - Capital for Sponsored Investment. This Decision shall take effect fifteen days from the date of signing.
적용 범위
The State Bank of Vietnam, provincial and municipal branches of the State Bank of Vietnam, Credit Institutions, and the Government.
핵심 사항
- Credit Institutions → open Account 465 - Collateral Foreign Currency to record the amount of foreign currency collateral provided to the State Bank of Vietnam for refinancing loans in Vietnamese Dong. The Credit side balance reflects the value of the foreign currency provided as collateral by the Credit Institution to the State Bank of Vietnam.
- Credit Institutions → open detailed accounts according to each Credit Institution with foreign currency currently being used as collateral for refinancing loans by the State Bank of Vietnam, maintain a pledge commitment form for foreign currency and keep a detailed ledger of the type of foreign currency pledged.
- The Government → allocate capital for sponsored investment to implement projects according to designated purposes into Account 7041 - Capital for Sponsored Investment received from the Government. The Credit side balance reflects the amount of capital for sponsored investment managed by the State Bank of Vietnam.
- The Government → record on the Debit side when transferring back capital previously allocated to the State Bank of Vietnam to implement projects according to designated purposes.
- The State Bank of Vietnam and its branches → are responsible for implementing this Decision.
🌐 이 문서의 사회적 영향
- Positive impact: Enhances flexibility in using foreign currency collateral for refinancing loans, supporting Credit Institutions to have additional sources of funds.
- Negative impact: May increase the management burden on the State Bank of Vietnam and Credit Institutions due to the need to open detailed accounts and retain documentation.
- Credit Institutions participating in foreign currency collateral will reduce exchange rate risks, but at the same time must manage carefully to avoid liquidity risks.
❓ 자주 묻는 질문
Which account does a Credit Institution open when providing foreign currency collateral?
A Credit Institution opens Account 465 - Collateral Foreign Currency to record the amount of foreign currency collateral provided to the State Bank of Vietnam.
What does the Credit side balance of Account 465 reflect?
The Credit side balance of Account 465 reflects the value of the foreign currency provided as collateral by the Credit Institution to the State Bank of Vietnam.
Into which account does the Government allocate capital for sponsored investment?
The Government allocates capital for sponsored investment into Account 7041 - Capital for Sponsored Investment received from the Government.
What does the Credit side balance of Account 7041 reflect?
The Credit side balance of Account 7041 reflects the amount of capital for sponsored investment managed by the State Bank of Vietnam.
When does this Decision take effect?
This Decision takes effect fifteen days from the date of signing.
전문
Pursuant to …;
Regarding the supplementation and amendment of certain accounts in the accounting system of the State Bank
GOVERNOR OF THE STATE BANK OF VIETNAM
- Based on the Ordinance on the State Bank dated May 23, 1990;
- Based on 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;
SUPPLEMENT CERTAIN BANK CODES, CREDIT ORGANIZATIONS, AND TREASURY DEPARTMENTS AND ARTICLE 4 OF THE "REGULATIONS ON THE SYSTEM OF BANK CODES AND CREDIT ORGANIZATIONS, TREASURY DEPARTMENTS" ISSUED ACCOMPANYING DECISION NO. 133/QĐ-NH2 OF MAY 17, 1997 OF THE GOVERNOR OF THE STATE BANK AS FOLLOWS:
Pursuant to …;
Article 1. Supplementing and amending certain accounts and recording contents in 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 as follows:
1. Supplement Account 465 - Collateral Foreign Currency
This account shall only be opened at the Central State Bank (Trading Department) for recording the amount of foreign currency of Credit Institutions pledged to the SBV to obtain loans in Vietnamese Dong.
Debit side records: - The value of foreign currency provided by Credit Institutions as collateral for borrowing.
Credit side records: - The value of foreign currency collateral released (termination of pledge).
- The value of foreign currency collateral transferred to the ownership of the SBV (pledgee).
Credit balance reflects: - The value of foreign currency of Credit Institutions pledged to the SBV.
Detailed entries:
- Open detailed accounts according to Credit Institutions with foreign currency currently pledged for the SBV to provide refinancing loans.
In addition to the detailed account number, the Bank must retain the Pledge Commitment Form for foreign currency to borrow funds along with other related documents on the pledge and maintain a detailed record of the type of foreign currency pledged.
2. Supplement Account 7041 - Sponsored Capital and Entrusted Investment Funds Received from the Government for Implementing Projects According to Designated Purposes
This account is used for recording the sponsored capital and entrusted investment funds of the Government assigned to the SBV for implementing projects according to designated purposes.
Debit side records: - The amount of capital from the Government assigned for implementing projects according to designated purposes.
Credit side records: - The amount of capital transferred back to the Government.
Credit balance reflects: - The sponsored capital and entrusted investment funds received from the Government managed by the SBV.
Detailed entries:
- Open detailed accounts according to each type of capital.
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 State Bank branches in provinces and cities are responsible for implementing this Decision.
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