Decision No. 50/2006/QĐ-NHNN supplements and replaces the information collection form and the classification of overdue debts in the Credit Information Operation Regulation, applicable to credit institutions.
适用范围
Credit institutions, Credit Information Center, State Bank branch in provinces/cities directly under the Central Government, Representative Office in Ho Chi Minh City, Board of Directors/General Director/Director of credit institutions.
要点
- Credit institutions → supplement the criteria 'resident or non-resident' and 'nationality' for enterprises in Form K1A, and supplement the criterion 'resident or non-resident' for individuals in Form K1B.
- Credit institutions → replace Forms K4A and K4B with Form K4 - Report on Collateral for Loans.
- The classification annex for overdue debts → supplement the criteria for classifying short-term, medium-term, long-term, and other loans to foreign organizations and individuals.
🌐 本文件的社会影响
- Enhance credit risk management through more detailed customer information collection.
- Help credit institutions have a basis to accurately assess and classify overdue debts, thereby making appropriate lending decisions.
❓ 常见问题
What information do credit institutions need to supplement in the information collection form?
Credit institutions need to supplement the criteria 'resident or non-resident' and 'nationality' for enterprises in Form K1A, as well as the criterion 'resident or non-resident' for individuals in Form K1B.
When does the new information collection form take effect?
This Decision takes effect fifteen days from the date of publication in the Official Gazette.
What form should credit institutions replace Forms K4A and K4B with?
Credit institutions need to replace Forms K4A and K4B with Form K4 - Report on Collateral for Loans.
What criteria does the new classification annex for overdue debts supplement?
The new classification annex for overdue debts supplements the criteria for classifying short-term, medium-term, long-term, and other loans to foreign organizations and individuals.
When must credit institutions implement this regulation?
Credit institutions, Credit Information Center, State Bank branch in provinces/cities directly under the Central Government, Representative Office in Ho Chi Minh City, Board of Directors/General Director/Director of credit institutions must implement this regulation after the Decision is published in the Official Gazette.
全文
Pursuant to …;
Regarding the supplementation and replacement of the information collection form and the Annex on classifying outstanding debts in the Credit Information Operation Regulation issued together with Decision No. 1117/2004/QĐ-NHNN dated September 8, 2004, and Decision No. 1003/2005/QĐ-NHNN dated July 8, 2005 of the Governor of the State Bank of Vietnam.
overdue debt under the Credit Information Operation Regulation issued together with
Decision No. 1117/2004/QD-NHNN dated September 8, 2004, and Decision No. 1003/2005/QD-NHNN dated July 8, 2005 of the Governor of the State Bank of Vietnam
___________________________
GOVERNOR OF THE STATE BANK OF VIETNAM
Pursuant to the Law on the State Bank of Vietnam 1997 and the Law Amending and Supplementing Certain Provisions of the Law on the State Bank of Vietnam 2003;
Pursuant to the Law on Credit Institutions enacted in 1997 and the Law Amending and Supplementing Certain Provisions of the Law on Credit Institutions enacted in 2004;
Pursuant to Decree No. 52/2003/ND-CP dated May 19, 2003, issued by the Government, detailing the functions, tasks, powers, and organizational structure of the State Bank of Vietnam;
At the proposal of the Director of the Credit Information Center,
Pursuant to …;
Article 1. Supplementation and replacement of the information collection form in the Credit Information Operation Regulation issued together with Decision No. 1117/2004/QĐ-NHNN dated September 8, 2004 of the Governor of the State Bank of Vietnam, as follows:
1. Supplement Item No. 14 - "resident or non-resident" and "nationality" of enterprises in Form K1A.
2. Supplement Item No. 8 - "resident or non-resident" of individuals in Form K1B.
3. Replace Forms K4A and K4B with Form K4 - Report on Collateral for Loans issued together with this Decision.
Article 2. Supplementation to the Annex on classifying outstanding debts (attached to Form K3 - Customer Loan Report) in Decision No. 1003/2005/QĐ-NHNN dated July 8, 2005 of the Governor of the State Bank of Vietnam, as follows:
|
Serial number |
Code |
Classification of outstanding debts |
Accounting entries |
|
|
VND |
Foreign currency and gold |
|||
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
|
|
Short-term loans to foreign organizations and individuals |
|
|
|
83 |
26N1 |
Performing loans |
2611 |
2641 |
|
84 |
26N2 |
Loans requiring attention |
2612 |
2642 |
|
85 |
26N3 |
Substandard loans |
2613 |
2643 |
|
86 |
26N4 |
Doubtful loans |
2614 |
2644 |
|
87 |
26N5 |
Loss loans |
2615 |
2645 |
|
|
|
Medium-term loans to foreign organizations and individuals |
|
|
|
88 |
26T1 |
Performing loans |
2621 |
2651 |
|
89 |
26T2 |
Loans requiring attention |
2622 |
2652 |
|
90 |
26T3 |
Substandard loans |
2623 |
2653 |
|
91 |
26T4 |
Doubtful loans |
2624 |
2654 |
|
92 |
26T5 |
Loss loans |
2625 |
2655 |
|
|
|
Long-term loans to foreign organizations and individuals |
|
|
|
93 |
26D1 |
Performing loans |
2631 |
2661 |
|
94 |
26D2 |
Loans requiring attention |
2632 |
2662 |
|
95 |
26D3 |
Substandard loans |
2633 |
2663 |
|
96 |
26D4 |
Doubtful loans |
2634 |
2664 |
|
97 |
26D5 |
Loss loans |
2635 |
2665 |
|
|
|
Other loans to foreign organizations and individuals |
|
|
|
98 |
26K1 |
Performing loans |
2671 |
2681 |
|
99 |
26K2 |
Loans requiring attention |
2672 |
2682 |
|
100 |
26K3 |
Substandard loans |
2673 |
2683 |
|
101 |
26K4 |
Doubtful loans |
2674 |
2684 |
|
102 |
26K5 |
Loss loans |
2675 |
2685 |
Note: Columns (4) and (5) are accounting entries pursuant to Decision No. 29/2006/QĐ-NHNN dated July 10, 2006 on amending, supplementing, and abolishing certain accounts in the Accounting System of Credit Institutions Amend, supplement, and revoke certain accounts in the Accounting System of Credit Institutions issued together with Decision No. 479/QĐ/2004/QĐ-NHNN dated April 29, 2004 and Decision No. 807/2005/QĐ-NHNN dated June 1, 2005 of the Governor of the State Bank of Vietnam.
Article 3. This Decision shall take effect fifteen days from the date of publication in the Official Gazette.
Article 4. The Head of the Office, Heads of units under the State Bank of Vietnam, Director of the Credit Information Center, Directors of State Bank of Vietnam Branches in provinces and centrally governed cities, Chief Representative Office in Ho Chi Minh City, Chairmen of Management Boards, General Managers (Directors) of Credit Institutions, relevant organizations and individuals are responsible for implementing this Decision./.
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