Decision No. 479/2004/QD-NHNN On the issuance of Accounting Accounts System for Credit Institutions

Pursuant to …;

Regarding the issuance of the Accounting Chart of Accounts for Credit Organizations

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GOVERNOR OF THE STATE BANK OF VIETNAM

Pursuant to the Law on Credit Organizations No. 02/1997/QH10 dated December 12, 1997;

Pursuant to the Accounting Law No. 03/2003/QH11 dated June 17, 2003;

Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

In accordance with the approval of the Ministry of Finance to issue the Accounting Chart of Accounts for Credit Organizations through Circular No. 1138 TC/CĐKT dated February 5, 2004;

At the proposal of the Director of the Accounting and Finance Department.

DECISION:

Article 1. The ACCOUNTING CHART OF ACCOUNTS FOR CREDIT ORGANIZATIONS is hereby promulgated together with this Decision.

- Decision No. 435/1998/QĐ-NHNN2 dated December 25, 1998 of the Governor of the State Bank of Vietnam on the issuance of the Accounting Chart of Accounts for Credit Organizations.

- Decision No. 522/2000/QĐ-NHNN2 dated December 20, 2000 of the Governor of the State Bank of Vietnam on the supplementation of accounts and amendment of certain provisions regarding foreign currency accounting in the Accounting Chart of Accounts for Credit Organizations.

- Decision No. 224/2001/QĐ-NHNN dated March 23, 2001 of the Governor of the State Bank of Vietnam on the cancellation of the Balance Sheet of Credit Organizations issued pursuant to Decision No. 435/1998/QĐ-NHNN2 dated December 25, 1998.

- Decision No. 482/2001/QĐ-NHNN dated April 24, 2001 of the Governor of the State Bank of Vietnam on the amendment and supplementation of certain accounts in the Accounting Chart of Accounts for Credit Organizations.

- Decision No. 559/2002/QĐ-NHNN dated June 3, 2002 of the Governor of the State Bank of Vietnam on the supplementation of certain accounts in the Accounting Chart of Accounts for Credit Organizations.

- Decision No. 69/2003/QĐ-NHNN dated January 22, 2003 of the Governor of the State Bank of Vietnam on the supplementation of certain accounts into the Accounting Chart of Accounts for Credit Organizations.

Article 3. The Heads of the Office, Department of Accounting and Finance, Heads of Units under the State Bank of Vietnam, Governors of the State Bank of Vietnam Branches in provinces and centrally governed cities, Chairmen of the Board of Directors, General Directors, and Directors of Credit Organizations are responsible for implementing this Decision.