Pursuant to …;

Regarding the issuance of information and reporting regulations applicable to units

under the State Bank and credit institutions

___________________

 

GOVERNOR OF THE STATE BANK OF VIETNAM

Pursuant to the Law on Government Organization dated December 25, 2001;

Pursuant to the Accounting and Statistics Ordinance dated May 10, 1988;

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;

Pursuant to the proposal of the Director of the Monetary Policy Department,

DECISION:

Article 1. The Information and Reporting Regulations applicable to units under the State Bank and credit institutions (hereinafter referred to as the Information and Reporting Regulations) are hereby promulgated along with this Decision.

Article 2. This Decision shall take effect from April 1, 2001 and replace the following documents:

1- Decision No. 159/QĐ-NH1 dated August 19, 1993 of the Governor of the State Bank on the issuance of the Information and Reporting Regulations for accounting and statistics of banks;

2- Decision No. 404/1997/QĐ-NHNN1 dated December 6, 1997 on amending and supplementing certain provisions and some indicators of the Information and Reporting Regulations for accounting and statistics of banks issued pursuant to Decision No. 159/QĐ-NH1 dated August 19, 1993 of the Governor of the State Bank;

3- Decision No. 318/1998/QĐ-NHNN1 dated September 24, 1998 of the Governor of the State Bank on the establishment and submission of foreign borrowing and repayment reports;

4- Decision No. 311/2000/QĐ-NHNN1 dated September 18, 2000 on supplementing and abolishing some report forms and index codes of the Information and Reporting Regulations for accounting and statistics of banks issued pursuant to Decision No. 159/QĐ-NH1 dated August 19, 1993 of the Governor of the State Bank;

5- Directive No. 09-CT/NH dated October 18, 1995 of the Governor of the State Bank on the establishment and submission of reports serving operational management within the banking system.

Article 3. The Heads of the Office, Department Heads of Monetary Policy Department, Accounting and Finance Department, Heads of units under the State Bank related to this matter; General Directors (Directors) of credit institutions; General Director of Vietnam Gold Jewelry Corporation are responsible for implementing this Decision.

 

REGULATIONS

Information and reporting regulations applicable to units under

the State Bank and credit institutions

(Issued together with Decision No. 516 dated December 18, 2000)

of the Governor of the State Bank)

______________________

 

Part 1

GENERAL PROVISIONS

Article 1

1. The information and reporting stipulated in these Regulations aim to fulfill the functions of state administration and central bank functions of the State Bank.

2. For information and reports not covered by these Regulations, the reporting units shall implement according to current regulations of the Governor of the State Bank and competent state management agencies.

Article 2. Reporting Units

1. Units under the State Bank include Departments, Bureaus, Branches under the organizational structure of the State Bank, provincial and centrally-administered city branches of the State Bank, representative offices of the State Bank both domestically and abroad, affiliated public service units and enterprises under the State Bank.

2. Credit institutions established and operating under the Law on Credit Institutions (head office, branch, and sub-branch of credit institutions).

3. Vietnam Gold Jewelry Corporation is a reporting unit as prescribed in this Regulation.

Article 3. Units receiving reports, units managing reports

1. Units receiving reports are specified in the Report Catalogues accompanying these Regulations.

2. Units managing reports are those that develop report templates and compile reports to serve their assigned functions and tasks.

Article 4. The information and reports stipulated in these Regulations include three types as follows:

1. Statistical reports.

2. Accounting reports.

3. Periodic work reports.

Article 5

In addition to regular reports, in cases where there are unusual developments in business operations, the Governor of the State Bank may request urgent information and reports, and the reporting units must respond fully and promptly.

Article 6

1. Reporting units equipped with data transmission systems must connect to the State Bank's network to transmit information and reports in a timely, accurate, and secure manner.

2. Reporting units without data transmission systems (or experiencing system failures) shall submit reports directly in writing to the receiving units.

3. Reporting units shall only transmit and submit reports to a single unit of the State Bank. This unit is responsible for transmitting the reports through the computer network or photocopying them to be sent to relevant units under the State Bank for exploitation and use.

, Clause 1, Clause 2 Article 7a of this Regulation.

Data, materials, information, and reports listed in the State secrets directory must be managed, used, and transmitted in accordance with the laws on protecting State secrets.

Article 8

1. Information and reports must ensure truthfulness, objectivity, accuracy, completeness, and timeliness. The heads of reporting units are responsible for the content of the information and reports of their units.

2. Those who prepare and approve reports must bear legal responsibility for the truthfulness, completeness, and accuracy of the reported figures within their functional scope.

Article 9. Reporting Date

If the last day of the reporting period falls on a public holiday, Tet holiday, or weekend, the reporting date shall be the next working day following such holiday or weekend.

Article 10. Responsibilities of Units under the State Bank of Vietnam in Amending and Supplementing Provisions of the Information and Reporting System

To ensure centralization, uniformity, and avoid duplication, when units under the State Bank of Vietnam have requests to amend, supplement, or issue new indicators, forms, and provisions of the Information and Reporting System related to their functions and tasks, they must coordinate with the Monetary Policy Department as the lead unit, which will submit to the Governor of the State Bank of Vietnam for issuance.

Article 11Responsibilities of the Banking Technology Information Bureau

Serve as the lead organization to receive information and reports transmitted through the computer network (or sent via floppy disks); aggregate, process, and transmit them to relevant units under the State Bank of Vietnam according to regulations, specifically as follows:

1. Organize and receive information and reports transmitted through the computer network (or sent via floppy disks) from reporting units; check the arithmetic accuracy of statistical and accounting reports; aggregate information and reports according to prescribed regulations. Specifically, for accounting balance sheets, verify the arithmetic accuracy and reconcile the opening balance of the reported month with the closing balance of the previous month.

2. Not later than one day after receiving, checking, and reconciling the information and reports (except for information and reports that must be received and transmitted on the same day),

a. If there are no errors in the information and reports, they must be transmitted through the computer network to relevant units under the State Bank of Vietnam and to the Governor of the State Bank of Vietnam according to specific requirements set out in the report forms and lists attached to this Regulation:

- Transmit statistical reports to relevant units under the State Bank of Vietnam according to the statistical report forms, Appendix 3a, 3b, and the Statistical Report List attached to this Regulation.

- Transmit accounting reports to the Accounting and Finance Department and relevant units under the State Bank of Vietnam according to Appendix 3c, 3d, and the Report List attached to this Regulation.

- Transmit regular work reports according to Appendix 3a and the provisions in Part IV of this Regulation.

b. If there are errors in the information and reports, request the reporting unit to recheck and transmit correct information and reports to the Banking Technology Information Bureau for transmission to relevant units under the State Bank of Vietnam according to prescribed regulations.

3. Organize and receive accounting balance sheet indicators (transmitted through the computer network) from provincial branches of the State Bank of Vietnam and credit organizations. Transmit accounting balance sheet indicators of each provincial branch of the State Bank of Vietnam, the State Bank of Vietnam (the entire system), and credit organizations to relevant units under the State Bank of Vietnam for exploitation and use. Aggregate the accounting balance sheet and business situation table by type of credit organization and the entire system of credit organizations, and transmit to the Monetary Policy Department and relevant units under the State Bank of Vietnam for exploitation and use.

Relevant units under the State Bank of Vietnam authorized to exploit and use the accounting balance sheets mentioned in this clause are those specified in Appendix 3c, 3d of this Regulation.

4. Connect and maintain the information transmission network, install and configure software programs for relevant units under the State Bank of Vietnam and provincial branches of the State Bank of Vietnam to enable these units to directly exploit and use information and reports on the computer network.

5. Install software programs, transmit, and store information and reports for the State Bank of Vietnam's Representative Office in Ho Chi Minh City to aggregate and exploit information and reports of southern provincial branches of the State Bank of Vietnam (from Da Nang southward) on the computer network.

6. Lead and coordinate with the Monetary Policy Department, the Accounting and Finance Department, and the Research Office to draft and submit to the Governor of the State Bank of Vietnam for issuance of codes for information and reporting indicators to be transmitted through the computer network, develop procedures for information and reporting, and guide the implementation of the Information and Reporting System according to the Governor's regulations.

7. Coordinate with the Banks Department, the Cooperative Credit Organizations Department, and the Accounting and Finance Department to submit to the Governor for issuance of unified codes for units under the State Bank of Vietnam and credit organizations to implement this Regulation.

8. Guide the structure of data files, transmission codes, usage instructions, and transmission of information and reports through the computer network for relevant units under the State Bank of Vietnam and provincial branches of the State Bank of Vietnam, ensuring smooth, timely, accurate transmission of information and reports and secure storage of information.

9. When receiving inquiries from units receiving reports regarding the transmission of information and reports from reporting units, the Banking Technology Information Bureau has the responsibility to recheck; if the reporting unit has not transmitted or transmitted incorrectly, an inquiry message should be transmitted through the network to urge compliance.

10. Monthly notify the reporting units about the implementation of the Information and Reporting System transmitted through the computer network.

Article 12. Responsibilities of the Banking Inspection Agency

The Banking Inspection Agency is responsible for urging and inspecting credit organizations to comply with the provisions of this Regulation and imposing administrative penalties according to the provisions of Government Decree No. 20/2000/NĐ-CP dated June 15, 2000, on administrative penalties in the field of currency and banking activities.

Article 13. Responsibilities of the General Audit Department

Through periodic audit work, the General Audit Department is responsible for checking the compliance with this Regulation by units under the State Bank of Vietnam and recommending measures to the Governor of the State Bank of Vietnam for handling violations.

Article 14. Responsibilities of the Branch of the State Bank of Vietnam in provinces and centrally governed cities

1. The Department, Team, or Computer Unit shall be responsible.

a. Serve as the point of contact for receiving information and reports submitted by units within the area through the communication network to the Branch of the State Bank of Vietnam in provinces and centrally governed cities; check the accuracy of the numerical data in the information and reports.

b. Not later than one day after receiving and checking the information and reports (except for those that must be received and transmitted on the same day), if there are no errors, they must transmit the information and reports via the computer network to the Department of Information Technology of the State Bank (for provinces from Thua Thien Hue and beyond), or to the Sub-department of Information Technology of the State Bank in Ho Chi Minh City (for provinces from Da Nang and inward).

Upon receiving an inquiry message transmitted through the computer network from the Department of Information Technology of the State Bank (or the Sub-department of Information Technology of the State Bank in Ho Chi Minh City), the Department, Team, or Computer Unit shall recheck and urge the unit being queried to resubmit the report in a timely manner to the Department of Information Technology of the State Bank (or the Sub-department of Information Technology of the State Bank in Ho Chi Minh City).

c. Compile data and prepare reports for the functional departments of the Branch of the State Bank of Vietnam in provinces and centrally governed cities for exploitation and utilization.

2. The functional departments of the Branch of the State Bank of Vietnam in provinces and centrally governed cities shall be responsible for urging reporting units to submit complete and timely information and reports; check the accuracy of the information and reports; compile, provide, and manage the information and reports according to the regulations of the Director of the Branch of the State Bank of Vietnam in provinces and centrally governed cities.

3. The Department of Consolidation and Management of Credit Organizations (or the Department of Consolidation) shall be responsible.

a. In addition to the responsibilities stated in Clause 2 of this Article, the Department of Consolidation and Management of Credit Organizations (or the Department of Consolidation) shall assist the Director of the Branch of the State Bank of Vietnam in provinces and centrally governed cities in organizing the implementation of the Reporting System within their jurisdiction.

b. Establish historical data on monetary and banking activities and related economic information within their jurisdiction.

c. Coordinate with the functional departments of the Branch of the State Bank of Vietnam in provinces and centrally governed cities to inform the reporting units monthly about the compliance with the Reporting System.

d. Serve as the point of management, provision, and issuance of comprehensive data, materials, and information on money and banking activities according to assigned functions and tasks; receive and manage external data, materials, and information sent to the Branch of the State Bank of Vietnam in provinces and centrally governed cities from statistical agencies and peer economic agencies.

4. The Accounting and Settlement Department shall be responsible.

In addition to the responsibilities stated in Clause 2 of this Article, the Accounting and Settlement Department shall also be responsible for the following:

On a regular basis monthly, quarterly, and annually, the Accounting and Settlement Department shall prepare and consolidate various accounting reports in accordance with the provisions of this System, then submit the reports in writing to the State Bank (Accounting and Finance Department), and simultaneously transfer them to the Department or Team (or Computer Unit) for transmission via the computer network to the State Bank through the Department of Information Technology of the State Bank in accordance with the deadlines specified on the report forms.

5. The Inspection Department of the Branch of the State Bank of Vietnam in provinces and centrally governed cities shall be responsible for receiving and managing accounting reports in writing from reporting units within its jurisdiction.

6. The Department or Internal Control Unit shall be responsible.

Through periodic internal control work, the Department or Internal Control Unit shall inspect the compliance with this System by Departments and Divisions under the Branch of the State Bank of Vietnam in provinces and centrally governed cities.

7. The Director of the Branch of the State Bank of Vietnam in provinces and centrally governed cities shall be responsible for stipulating the use of the balance sheet of the Branch of the State Bank of Vietnam in provinces and centrally governed cities so that the Department of Consolidation and Management of Credit Organizations (or the Department of Consolidation) can have comprehensive data for analysis and evaluation of the activities of the State Bank in provinces and centrally governed cities and prepare statistical reports in accordance with the provisions of this System.

Article 15. Responsibilities of the State Bank of Vietnam Representative Office in Ho Chi Minh City

The State Bank of Vietnam Representative Office in Ho Chi Minh City is responsible for receiving, processing, and consolidating information and reports from the Banking Technology Information Inspection Unit in Ho Chi Minh City, branches of the State Bank of Vietnam in southern provinces and centrally governed cities (from Da Nang southward) to fulfill the duties of the State Bank of Vietnam Representative Office in Ho Chi Minh City as prescribed by the Governor of the State Bank of Vietnam.

Article 16. Utilization and use of information and reports

1. Regulations on the utilization and use of information and reports of units under the State Bank of Vietnam are stipulated in Appendices 3a, 3b, 3c, and 3d attached hereto.

2. The utilization and use of information and reports of departments, groups, or sections under the branches of the State Bank of Vietnam in provinces and centrally governed cities, and representative offices of the State Bank of Vietnam shall be regulated by the Director of the branch of the State Bank of Vietnam in provinces and centrally governed cities and the Head of the State Bank of Vietnam Representative Office.

Article 17Forms of information and reports

Information and reports are presented in the form of written reports and electronic reports. Written reports and electronic reports must be completely consistent with each other.

1. Written reports are original copies of the report and must comply with the prescribed format, bearing all necessary seals and signatures of the head of the unit. For written accounting and statistical reports, additional signatures of the preparer and the verifier are required.

2. Electronic reports are transmitted through computer networks or sent via floppy disks, represented in the form of data files. Electronic reports must conform to the prescribed structure, file names, and transmission codes.

Part II:

STATISTICAL REPORTING SYSTEM

Chapter 1: GENERAL PROVISIONS

Article 18. According to their assigned functions and tasks, relevant units under the State Bank of Vietnam have the following responsibilities:

1. To develop statistical reporting indicators and formats.

2. To provide written guidance and answers to difficulties encountered in implementing the Statistical Reporting System, simultaneously sending responses to the Monetary Policy Department for general oversight.

3. To participate in training sessions organized by the State Bank of Vietnam on the Statistical Reporting System to guide the implementation of statistical reports managed by their own units.

4. To review the implementation of statistical reports, notify the Banking Technology Information Inspection Unit when not receiving complete statistical reports.

5. By the 25th day of each month, to comment and evaluate the compliance with the previous month's Statistical Reporting System of credit organizations, branches of the State Bank of Vietnam in provinces and centrally governed cities, and related units concerning the statistical reporting indicators and formats within their management, and submit these evaluations to the Monetary Policy Department for consolidation and general notification.

6. To coordinate with the Banking Inspectorate and the General Auditor to inspect the implementation of statistical reports managed by their own units, and to notify the results of such inspections to the Monetary Policy Department for general oversight.

7. To retain and manage written statistical reporting indicators (sent by credit organizations or branches of the State Bank of Vietnam in provinces and centrally governed cities) within their management.

Article 19Responsibilities of the Monetary Policy Department

In addition to the responsibilities stated in Article 18, the Monetary Policy Department also has the responsibility

1. To implement management and provision of aggregated monetary and banking activity data according to its assigned functions and tasks; to receive and manage external sector data and information sent by statistical agencies and peer economic agencies to the State Bank of Vietnam.

2. Monthly, the Monetary Policy Department prepares balance sheets of the State Bank of Vietnam, credit organizations, and the entire industry to present to the Governor of the State Bank of Vietnam, report to the Government, and send to relevant ministries, agencies, financial and monetary organizations, and international organizations as prescribed by the Governor of the State Bank of Vietnam and the Government.

3. To be the point of contact for receiving comments on difficulties encountered in implementing the Statistical Reporting System, transferring them to relevant units for direct responses to the units that raised the issues. To monitor the responses provided by relevant units.

Article 20. Responsibilities of Reporting Units

1. Adhere strictly to the regulations on statistical reporting issued by the Governor of the State Bank of Vietnam as stipulated herein. During implementation, if encountering difficulties, branches, state-owned credit organizations' trading offices, non-state-owned credit organization branches, and non-credit organizations shall reflect such issues to the State Bank of Vietnam's branch in their respective province or centrally-administered city; state-owned credit organizations shall report to the State Bank of Vietnam (Department of Monetary Policy) for clarification.

2. When discovering errors in reports already submitted to the State Bank of Vietnam, the reporting unit must promptly submit a written explanation detailing the error to the State Bank of Vietnam and resubmit the correct report.

3. Have the right to refuse to provide consolidated reports based on periodic reports already submitted to the State Bank of Vietnam.

Chapter 2; STATISTICAL REPORTING REGIME APPLICABLE TO UNITS UNDER THE STATE BANK OF VIETNAM

Article 21

The content and codes of statistical reporting indicators are specified in Appendix

number 1a attached hereto.

Article 22

The reporting units, receiving units, periodicity, reporting entities, submission deadlines, receipt deadlines, procedures for submitting information, and statistical reports are detailed in the statistical reporting forms in Appendix number 2a attached hereto.

Article 23. Statistical reports of State Bank of Vietnam branches in provinces and centrally-administered cities include two types

1. Statistical data reports on currency and banking activities reflecting the operations of the State Bank of Vietnam branch in the province or centrally-administered city.

2. Statistical data reports on currency and banking activities within the province or centrally-administered city.

Chapter 3: STATISTICAL REPORTING REGIME APPLICABLE TO CREDIT ORGANIZATIONS

"d) Within no more than one working day from the date of receiving the dossier submitted for administrative procedures by the specialized agency assigned by the Provincial People's Committee, the Chairman of the Provincial People's Committee shall issue a notification of the result of the inspection of plant-based food exports or a certificate at the request of the importing country."

The content and codes of statistical reporting indicators are specified in Appendix number 1b attached hereto.

Article 25

The reporting units, receiving units, periodicity, reporting entities, submission deadlines, receipt deadlines for information, and statistical reports are detailed in the statistical reporting forms in Appendix number 2b attached hereto.

Article 26. Procedures for submitting information and reports

1. At provincial and centrally-administered city level:

a. Trading offices of credit organizations, credit organization branches (including foreign bank branches that have not yet been converted to foreign bank branches) transmit statistical reporting indicators through computer networks (or send via floppy disks) to the State Bank of Vietnam branch in the province or centrally-administered city where they are headquartered according to specific requirements on each reporting form in Appendix number 2b attached hereto, while also sending written statistical reports to the State Bank of Vietnam branch in the province or centrally-administered city for verification and control.

b. State-owned joint-stock credit organizations, people's credit organizations (excluding Credit Cooperatives), joint venture credit organizations, foreign banks' branches in Vietnam, and wholly foreign-owned non-bank credit organizations operating in Vietnam aggregate data reflecting the entire system's operations according to specific requirements on each reporting form in Appendix number 2b attached hereto, transmit through computer networks (or send via floppy disks) to the State Bank of Vietnam branch in the province or centrally-administered city where they are headquartered so that the State Bank of Vietnam branch can transmit to the Banking Technology Information Center (for provinces from Thua Thien Hue northward), or to the Banking Technology Information Sub-Center in Ho Chi Minh City (for provinces from Da Nang southward), while also sending written statistical reports to the State Bank of Vietnam branch in the province or centrally-administered city for verification and control.

c. For cooperative credit organizations that are Credit Cooperatives:

- Basic Credit Cooperatives and Regional Credit Cooperatives: transmit reports through computer networks or send via floppy disks (if conditions permit) or send written reports to the State Bank of Vietnam branch in the province or centrally-administered city (Credit Organization Management Department or General Management and Credit Organization Management Department).

- In cases where Credit Cooperatives send written reports, the General Management and Credit Organization Management Department (or Credit Organization Management Department) is responsible for entering these reports into computers, then sending the "file" of these reports to the Information Technology Department (or team, or section) to transmit to the Department of Cooperative Credit Organizations through the Banking Technology Information Center.

2. At central level

a. According to the prescribed periodicity and deadlines, state-owned credit organizations transmit statistical reporting indicators (data reflecting the entire system's operations) through computer networks (or send via floppy disks) to the Banking Technology Information Center, while also sending written statistical reporting indicators to relevant departments of the State Bank of Vietnam for verification and control as stipulated.

b. According to the prescribed periodicity and deadlines, the Central Credit Cooperative transmits reports through computer networks or sends via floppy disks to the Banking Technology Information Center to transmit to the Department of Cooperative Credit Organizations and other Departments as stipulated in this regime.

3. Credit information reporting procedures are implemented according to the credit information operation regulations in the banking sector issued by the Governor of the State Bank of Vietnam.

Part 3:

REPORTING REGIME FOR ACCOUNTING

Chapter 1: GENERAL PROVISIONS

Article 27. Principles and Basis for Preparing Reports

1. The accounting reports of the State Bank and the accounting reports applicable to credit organizations shall be prepared based on data from accounts within and outside the balance sheet according to the nature and content of the accounts as prescribed in the current accounting account system of the State Bank and credit organizations.

2. The content, methods of preparation and consolidation of data, and the format of presenting indicators in each accounting report shall be uniformly applied to all reporting units.

3. Data on accounting reports must fully, accurately, truthfully, and objectively reflect the activities of the reporting unit. For certain reports that require explanations, clear and comprehensive clarifications must be provided.

4. Data on various inventory reports and detailed account balance statements must match the total account balances with the actual situation and must be consistent with the data on the balance sheet. If there are discrepancies, the causes must be identified and clearly explained.

5. The content of the accounting reports of higher-level units must be compiled based on the accounting reports of subordinate units.

6. Accounting reports in writing shall be prepared in two copies: one copy sent to the receiving unit, and one copy retained at the reporting unit.

7. The preparation, control, reconciliation, and submission of accounting reports shall be carried out in accordance with the provisions of this Regulation.

Article 28

Strictly prohibit the fabrication of accounting reports, falsification of data, false reporting, premature destruction of accounting reports before the due date, misuse of forms, and disclosure of accounting report data.

Article 29

Reporting units must close their books, prepare complete and timely accounting reports, submit written reports simultaneously through computer networks to ensure timely, accurate, and secure transmission.

Article 30. Responsibilities of the Accounting and Finance Department

1. Guide, consolidate, and manage accounting report data of the State Bank system according to assigned functions and tasks.

2. Receive and control accounting reports in writing submitted by reporting units.

3. Consolidate accounting reports of the entire State Bank system according to the following deadlines:

a. For monthly reports: no later than the 15th day of the following month, the Accounting and Finance Department is responsible for consolidating the previous month's reports of the entire State Bank system.

b. For quarterly reports: no later than the 15th day of the first month of the following quarter, the Accounting and Finance Department is responsible for consolidating the previous quarter's reports of the entire State Bank system.

c. For final settlement reports and annual reports: no later than January 20 of the following year, the Accounting and Finance Department is responsible for consolidating the previous year's final settlement reports, determining the revenue-expenditure differences of the entire State Bank system to present to the Governor of the State Bank.

4. No later than the 20th day of the following month (for monthly reports) and no later than the 25th day of the first month of the following year (for final settlement reports), send the previous month's accounting account balance sheet, the previous year's final settlement accounting account balance sheet and turnover to the Monetary Policy Department of the entire State Bank system.

5. Provide guidance and resolve issues encountered during the implementation of the Accounting Report System for credit organizations.

Chapter 2: REGIME OF ACCOUNTING REPORTS APPLICABLE TO STATE BANK UNITS

Section I: General Provisions on Reporting

Article 31

The accounting report of the State Bank is a report reflecting the situation of assets, debts, and sources of capital, as well as the financial situation and results of operations during the accounting period to serve information requirements for management work.

Article 32

Accounting reports of the State Bank include the following types of reports:

 

Article 33

The reporting unit, receiving unit, periodicity, reporting subjects, submission deadlines, and information receipt deadlines for accounting reports are specified in detail in the statistical report forms attached as Appendix 2c to this Regulation.

Section II Accounting Monthly Report

Article 34

Each month, on the last day of the month, after closing the cash accounts and detailed accounting books, completing and reconciling the balances on the combined account statement, general ledger, and monthly balance sheet; the reporting unit prepares and checks the reconciliation of the detailed accounting books with the monthly combined account statement, based on which the reporting unit proceeds to compile and prepare the following types of reports:

1. Monthly Balance Sheet (for units under the State Bank and Project Management Board if such units have construction projects);

2. Detailed Debtor-Creditor Report of the Project Management Board;

3. Statement of Outstanding Balances of Receivable and Payable Accounts;

4. Payment Interchange Report, Electronic Fund Transfer Report;

5. Report on Reserve Fund Account Balances in Transit, Draft Payment Account Balances in Transit, Undisclosed Currency Account Balances in Transit.

6. Reserve Fund Inventory Report, Operational Reserve Fund Inventory Report, Draft Payment Inventory Report (both internal and external ledgers), Foreign Currency and Valuable Instrument Inventory Report, Gold and Precious Metals Inventory Report, Currency and Precious Metal Inventory Report (external ledger).

Article 35. Monthly Balance Sheet

1. The Monthly Balance Sheet reflects the turnover and balances of all accounts from level III to level I accounts during the accounting period.

2. When preparing the Monthly Balance Sheet, the following rules must be followed:

a. Based on the monthly combined account statement, the Monthly Balance Sheet should be prepared in detail up to level III accounts.

b. For level III accounts with two balances, both balances must be kept intact on the Monthly Balance Sheet without offsetting each other.

c. The total debit turnover for the month must equal the total credit turnover for the month; the total opening debit balance must equal the total opening credit balance; the total closing debit balance must equal the total closing credit balance.

d. The opening debit and credit balances of the subsequent month must equal the closing debit and credit balances of the previous month.

Article 36. Detailed account balance statements for receivable and payable accounts

1. The detailed account balance statements reflect each specific receivable or payable item being monitored on the receivable and payable accounts up to the last day of the reporting period.

2. A detailed account balance statement shall be prepared for each third-level account.

3. The total amount of each third-level account reflected in these detailed account balance statements must match the balance of the corresponding third-level accounts on the accounting balance sheet.

Article 37. Payment linkage reports and electronic fund transfer reports

These reports reflect the payment linkage activities within the month and electronic fund transfers within the month, specifically detailing unverified payment linkage notices, erroneous payment linkage notices, pending verification payment linkage notices, and incoming transfer orders awaiting processing at the end of the last day of the reporting month. These reports serve as the basis for verifying the accuracy of payment linkage activities and electronic fund transfers throughout the State Bank system.

Article 38. Reserve issuance inventory inspection reports, issuance business inventory inspection reports, payment draft inspection reports, foreign currency inspection reports, foreign currency value instrument inspection reports, gold and precious metals inspection reports

1. These inspection reports reflect the actual figures of various assets belonging to the reserve issuance fund, issuance business fund, payment drafts, foreign currencies, foreign currency value instruments held in the fund, and precious metals and gemstones being managed and stored at the unit up to the last day of the reporting period.

2. Based on the end-of-month inventory results for the reserve issuance fund, issuance business fund, payment drafts, foreign currencies, foreign currency value instruments held in the fund, and precious metals and gemstones being stored at the unit, the accountant will reconcile with the end-of-month balances on the detailed accounting books and proceed to prepare the reserve issuance fund, issuance business fund, payment draft, foreign currency, foreign currency value instrument held in the fund, and precious metals and gemstones inspection reports of the previous month according to the prescribed format attached to this Regulation. When preparing these reports, the following requirements must be strictly followed:

a. An inspection report shall be prepared for each third-level account.

b. The figures on these reports must match the detailed balance of each corresponding account on the accounting balance sheet.

Article 39. Paper money and metal coin inspection reports, payment draft inspection reports (off-balance-sheet entries)

1. These inspection reports reflect the actual figures of undistributed paper money, money dispatched for destruction, destroyed money, specimen money, commemorative money, counterfeit money, undistributed payment drafts, payment drafts dispatched for destruction, destroyed payment drafts, suspected counterfeit payment drafts, damaged, deteriorated, and vandalized payment drafts awaiting processing, and specimen payment drafts being managed and stored at the unit up to the last day of the reporting period.

2. Based on the end-of-month inventory results for undistributed paper money, undistributed metal coins, off-balance-sheet payment drafts being stored at the unit, the accountant will reconcile with the end-of-month balances on the detailed off-balance-sheet accounting books and proceed to prepare the inspection reports according to the attached format in this Regulation.

PART III: QUARTERLY ACCOUNTING REPORTS

Article 40

After the end of each quarter, reporting units shall compile and prepare the following types of reports:

1. Reports prepared by the Accounting and Finance Department

a. The quarterly asset summary table.

b. Report on the status and changes of funds and risk reserves.

2. Reports prepared by other reporting units under the State Bank

a. Report on the implementation of revenue and expenditure plans for the quarter.

b. Report on the implementation of investment activities for the quarter (for units with construction projects).

c. Report on basic depreciation of fixed assets.

d. Quarterly accounting work report.

Article 41. Quarterly Asset Summary Table

1. The quarterly asset summary table reflects the total value of current assets and sources of formation of current assets of the reporting unit at the end of the last day of the reported quarter.

2. The quarterly asset summary table is based on the data from the accounts in the accounting balance sheet of the last month of the quarter. After compiling and completing the accounting balance sheet of the last month of the reported quarter, the reporting unit shall prepare the quarterly asset summary table according to the attached format of this Regulation.

Article 42. Report on the Status and Changes of Funds and Risk Reserves

These reports are prepared by the Accounting and Finance Department to reflect the opening balances, the situation of provision and utilization during the period, and the closing balances of funds at the State Bank during the reporting period.

Article 43. Report on the Implementation of Revenue and Expenditure Plans for the Quarter

It reflects the implementation of financial revenue and expenditure plans during the reporting period and the implementation of financial revenue and expenditure plans from the beginning of the year up to the reporting date at the reporting unit. This report serves as a basis for monitoring and checking the implementation of financial revenue and expenditure plans at each reporting unit and throughout the State Bank system.

After the end of the quarter, based on the accounting data of accounts belonging to type 7 "Revenues" and type 8 "Expenses" of the last month of the quarter, the reporting unit shall compile and prepare the report on the implementation of revenue and expenditure plans for the quarter according to the attached format of this Regulation.

Article 44. Report on the Implementation of Investment Activities for the Quarter (for units with construction projects)

The report on the implementation of investment activities for the quarter reflects the progress of investment implementation during the quarter according to the approved basic construction investment budget, including the volume of completed works and the amount of capital paid or temporarily advanced to Party B. This report serves as a basis for monitoring, inspecting, and urging units to comply with regulations on basic construction investment work.

Article 45. Report on Basic Depreciation of Fixed Assets

The report on basic depreciation of fixed assets reflects the situation of basic depreciation implementation during the quarter, the amount of basic depreciation extracted from the beginning of the year to the reported quarter for fixed assets currently managed and used by the unit. This report serves as a basis for checking whether the unit has implemented basic depreciation in accordance with regulations.

Article 46. Quarterly Accounting Work Report

At the beginning of the first month of the next quarter, reporting units must prepare a quarterly accounting work report at their unit for the previous quarter (in writing). The quarterly accounting work report reflects the operation of accounting, payment, and financial management activities at the reporting unit during the reported quarter.

PART IV: FINAL ACCOUNT REPORT

Article 47. The consolidation and preparation of final account reports and determination of annual financial results of the State Bank shall be carried out by the Accounting and Finance Department based on the consolidated data from the final accounts of reporting units and the Accounting and Finance Department.

Article 48. The final account report dossier includes the following types of reports:

1. Balance sheet of accounting accounts and final settlement turnover for the year.

2. Summary table of assets for the year.

3. Report on the implementation of income and expenditure plans (for the year).

4. Report on the implementation of investment over the years (for units under the State Bank with construction projects).

5. Report on the inventory of issue reserve funds; report on the inventory of issue business funds; report on the inventory of payment drafts; report on the inventory of foreign currencies and documents with foreign currency value; report on the inventory of precious metals and gems (as of December 31).

6. Report on the inventory of fixed assets, tools in use, materials (as of December 31).

7. Report on the inventory of paper money, metal money, payment drafts off-balance-sheet (as of December 31).

8. Report on the inventory of State Bank promissory notes, government securities (as of December 31).

9. Report on the inventory of other types of assets and documents with value currently stored at the unit (as of December 31).

10. Report on the situation of using important seals (as of December 31).

11. Report on detailed statements of unpaid loan interest and report on detailed statements of outstanding amounts on credit contracts for each loan (as of December 31).

12. Report on detailed statements of balances of the following accounts (as of December 31):

a. Accounts receivable.

b. Accounts receivable awaiting reconciliation.

c. Accounts receivable with errors.

d. Incoming transfer accounts awaiting processing.

e. Deposit accounts to ensure check clearing.

g. Accounts receivable and payable.

Article 49. Balance sheet of accounting accounts and final settlement turnover for the year

1. The balance sheet of accounting accounts for the year reflects the turnover of activities and balances of all accounts from third-level accounts to first-level accounts during the year (from January 1 to December 31 annually).

2. The final settlement turnover table for the year reflects all income and expenditure accounts that have occurred during the fiscal year and the implementation of the transfer of these accounts to the income-expenditure difference account at the end of the fiscal year.

3. When preparing the balance sheet of accounting accounts for the year, the following provisions must be followed:

a. Accounts with two balances, when compiling the balance sheet of accounting accounts, must also include two balances, not to offset against each other.

b. The total turnover on the balance sheet of accounting accounts for the State Bank in the column: 12-month turnover must equal the sum of the turnovers of 12 monthly balance sheets.

c. The total final settlement turnover on the final settlement turnover table for the year must equal the turnover transferred to the "Income" and "Expenditure" accounts and the combined income-expenditure difference.

Article 50. Summary table of assets for the year

1. The summary table of assets reflects the overall value of current assets and sources of formation of current assets of the State Bank at the end of December 31 each year.

2. The summary table of assets for the year is prepared based on the data from the balance sheet of accounting accounts for the year. After completing the balance sheet and final settlement turnover for the year, the State Bank (Accounting and Finance Department) proceeds to prepare the summary table of assets according to the model prescribed in this Regulation.

Article 51. Report on the implementation of income and expenditure plans for the year

After completing the balance sheet of accounting accounts and final settlement turnover for the year of the State Bank, the reporting unit prepares the report on the implementation of income and expenditure financial plans for the year according to the attached annex model. The figures in this report must match the December-end balances (in the December report) for each income and expenditure item.

Article 52. Types of inventory reports and detailed statements up to December 31 of the final settlement year

Types of inventory reports and detailed statements (as stipulated in Article 49 above) are prepared based on actual figures from the inventory (according to the attached annex model). Subsequently, they must reconcile the physical values with the detailed accounting records of each type of asset. If there are discrepancies, the unit must identify the cause and provide a clear explanation for the discrepancies to be resolved before closing the books and preparing the final account report.

PART V: MONITORING AND COMBINING FINAL ACCOUNT REPORTS OF UNITS

Article 53

Upon receiving accounting reports from units under the State Bank of Vietnam, the receiving unit must check the accuracy and completeness of each individual unit's accounting reports.

Article 54. Handling cases of errors in accounting reports

1. When discovering errors in accounting reports, the receiving unit must issue a review letter to the reporting unit, clearly stating the error content and the method of correction; the review letter must be signed by the reviewer and the head of the receiving unit.

2. Upon receiving the review letter, the reporting unit must examine it; if the accounting report contains errors, it must be corrected, the erroneous report canceled, and a correct report established, accompanied by a reply to the review letter clearly stating "error has been corrected" and resubmitted to the receiving unit.

Article 55

After checking the accuracy and completeness of each unit's accounting reports, the State Bank of Vietnam (Department of Accounting and Finance) will proceed with

1. Summarizing based on the final account reports of units to compile

final reports, determining revenue and expenditure discrepancies for the entire State Bank system

2. Preparing reports on the fluctuation of the National Monetary Policy Implementation Fund, risk reserve accounts, and reports on the fluctuation of foreign exchange reserve funds to reflect the situation of establishment, usage, and year-end balances of these funds at the State Bank during the reporting period, and compiling a summary balance sheet of the entire State Bank system.

Chapter 3: ACCOUNTING REPORTING REGIME APPLICABLE TO CREDIT ORGANIZATIONS

PART I: GENERAL PROVISIONS ON REPORTING

Article 56

The accounting reports of credit organizations are comprehensive reports compiled accurately based on accounting data, reflecting the overall financial status, sources of capital, capital utilization, receivables and payables, and business results of credit organizations during the accounting period; providing key economic and financial information for evaluating the organization's operational performance and future predictions.

Article 57

The accounting reports of credit organizations include the following types of reports:

 

Article 58

Reporting units, receiving units, periodic establishment, reporting targets, submission deadlines, information receipt deadlines, and accounting reports are specifically defined in the statistical report forms attached as Appendix 2d to this regime.

Cooperative credit organizations, such as the Central People's Credit Fund, only need to establish two types of accounting reports: the Accounting Account Balance Sheet and the Annual Profit Distribution Report (as guided in the attached appendix to this regime).

PART II

CONTENT OF ACCOUNTING REPORTS

Article 59. Accounting Account Balance Sheet

1. The Accounting Account Balance Sheet reflects the transaction volume and end-of-period balances of all accounts from level III down to level I within the accounting period. The Accounting Account Balance Sheet is prepared monthly and annually.

2. The Accounting Account Balance Sheet is prepared for accounts within the balance sheet and outside the Accounting Account Balance Sheet. Based on the combined account monthly (or annual) statement, the detailed Accounting Account Balance Sheet up to level III accounts should be prepared according to this regime. When preparing the Accounting Account Balance Sheet, the following rules must be strictly followed:

a. For level III accounts with two balances, both balances must be kept intact on the Accounting Account Balance Sheet without offsetting them against each other.

b. The total debit transactions in the month must equal the total credit transactions in the month. The opening debit balance must equal the opening credit balance; the closing debit balance must equal the closing credit balance.

Article 60. Business Actual Situation Statement

1. The Business Actual Situation Statement reflects the turnover of activities and balances of all accounts from third-level accounts to first-level accounts during the fiscal year.

2. The Business Actual Situation Statement is prepared for accounts within the balance sheet and outside the balance sheet. It is based on the combined account statement of the year and the final turnover statement to prepare the Business Actual Situation Statement. When preparing the Business Actual Situation Statement, attention should be paid to:

a. Accounts with two balances when preparing the Business Actual Situation Statement shall include both balances without offsetting them against each other.

b. The total turnover on the Business Actual Situation Statement in the column: 12-month Turnover must equal the sum of turnovers of 12 monthly balance sheets.

c. The total final turnover on the final turnover statement must equal the transferred consumption amounts in the "Income" and "Expenses" accounts and the business results combined.

Article 61. Summary of Assets Statement

1. The Summary of Assets Statement generally reflects the total value of assets currently being used and the sources of asset formation of credit organizations at a specific point in time.

2. The basis for data to prepare the Summary of Assets Statement is the accounting balance sheet. When preparing the Summary of Assets Statement, it must be carried out according to regulations: all sections, rows, and columns must be presented fully. Sections with data must be recorded in their designated positions, and sections without data must be left blank according to the model form attached to this Regulation.

Article 62. Business Operation Results Report

1. Reflects the business operation results during the period and the implementation situation according to the plan from the beginning of the period to the reporting date at the reporting unit, serving as a basis for checking and monitoring business operation results and financial income and expenditure plan implementation at each reporting unit as well as throughout the entire system of credit organizations.

2. Based on the accounting data of accounts under type 7 "Incomes" and type 8 "Expenditures" specified in the account system, credit organizations prepare reports according to the model prescribed in this Regulation.

PART III

PROCEDURE FOR SUBMITTING ACCOUNTING REPORTS

Article 63. At Provincial and Municipal Levels

a. The Trading Department of credit organizations, branches of credit organizations (including sub-branches of foreign banks that have not yet been converted into foreign bank branches) submit accounting reports to the provincial/municipal branch of the State Bank (where the headquarters is located) in writing, while simultaneously transmitting through the computer network (or sending via floppy disk) to the provincial/municipal branch of the State Bank (where the headquarters is located) according to specific provisions on each report form in Appendix 3d attached to this Regulation.

b. State-owned joint-stock credit organizations, cooperative credit organizations (excluding People's Credit Funds), joint venture credit organizations, foreign bank branches in Vietnam, non-bank credit organizations with 100% foreign capital operating in Vietnam submit accounting reports reflecting the operations of the entire system to the provincial/municipal branch of the State Bank (where the headquarters is located) in writing, while simultaneously transmitting through the computer network (or sending via floppy disk) to the provincial/municipal branch of the State Bank (where the headquarters is located) according to specific provisions on each report form in Appendix 3d attached to this Regulation.

c. For cooperative credit organizations that are People's Credit Funds:

- People's Credit Funds at the grassroots level and regional People's Credit Funds submit accounting reports in writing and transmit through the computer network or send via floppy disk (if conditions permit) to the provincial/municipal branch of the State Bank (Credit Organization Management Department or General Management and Credit Organization Management Department).

- In cases where Credit Cooperatives send written reports, the General Management and Credit Organization Management Department (or Credit Organization Management Department) is responsible for entering these reports into computers, then sending the "file" of these reports to the Information Technology Department (or team, or section) to transmit to the Department of Cooperative Credit Organizations through the Banking Technology Information Center.

Article 64. At the Central Level

1. In accordance with the prescribed period and deadline, state credit organizations shall aggregate data from the entire system and submit it in writing to the State Bank (the State Bank Inspectorate), while simultaneously transmitting it through the computer network (or sending it on floppy disks) to the State Bank's Information Technology Department.

The State Bank Inspectorate shall photocopy the original balance sheet, actual business situation statement, and business results report of state credit organizations and send copies to the Accounting and Finance Department.

2. In accordance with the prescribed period and deadline, the Central People's Credit Fund shall submit its accounting report in writing to the Department of Cooperative Credit Organizations, while simultaneously transmitting it through the computer network (or sending it on floppy disks) to the State Bank's Information Technology Department for transmission to the Department of Cooperative Credit Organizations.

PART 4:

REGULATIONS ON PERIODIC WORK REPORTS

Chapter 1: GENERAL PROVISIONS

Article 65

Periodic work reports apply to units under the State Bank and state credit organizations to serve the guidance and management of the Governor of the State Bank.

Article 66. Units Submitting Periodic Work Reports

1. Units under the State Bank as stipulated in Article 2 of this Regulation.

2. State credit organizations.

Article 67. Units Receiving Reports

1. The Office shall be the unit receiving reports from the units specified in Article 66 of this Regulation (excluding units that are enterprises directly under the State Bank).

2. The Organization - Personnel and Training Department shall be the unit receiving reports from enterprises directly under the State Bank.

3. The State Bank Representative Office in Ho Chi Minh City shall receive reports from branches of the State Bank in southern provinces and centrally governed cities (from Da Nang southward).

Article 68. Responsibilities of related units

1. The State Bank Office shall be responsible for

a. Receiving periodic work reports from units; analyzing and summarizing the situation to draft periodic work reports of the State Bank to be submitted to the Government in accordance with the Government's working regulations and to serve the guidance and management of the Governor.

b. Summarizing recommendations in periodic work reports, submitting them to the Governor for assignment to relevant units under the State Bank to resolve; monitoring and urging the implementation of recommendations by units.

c. Guiding, monitoring, and urging units to strictly implement regulations on periodic work reports; quarterly and annually reporting to the Governor and informing units about the implementation of regulations on periodic work reports.

d. Providing periodic work reports of units specified in Article 66 of this Regulation upon request of units at the headquarters of the State Bank.

2. The Organization - Personnel and Training Department shall be responsible for

a. Analyzing and summarizing the operation and recommendations of enterprises directly under the State Bank to report to the Governor.

b. Guiding, monitoring, and urging enterprises directly under the State Bank to strictly implement regulations on periodic work reports.

c. Providing reports of enterprises directly under the State Bank based on requests from Departments, Bureaus, and Offices under the State Bank.

3. Branches of the State Bank in southern provinces and centrally governed cities (south of Da Nang), in addition to submitting periodic work reports to the State Bank Office, must also submit them to the State Bank Representative Office in Ho Chi Minh City.

4. The State Bank Representative Office in Ho Chi Minh City shall be responsible for summarizing and analyzing the situation reflected in periodic work reports of branches of the State Bank in southern provinces and centrally governed cities to advise the Governor of the State Bank on measures to guide issues related to monetary policy and the operations of credit organizations in southern provinces and cities.

5. Units under the State Bank, within their assigned functions and tasks, shall be responsible for handling recommendations and proposals from reporting units, while reporting to the Deputy Governor in charge of the sector and submitting to the Office for consolidation and reporting to the Governor.

Article 69

The Governor of the State Bank branch in provinces and centrally governed cities shall be responsible for specifying the submission of periodic work reports from credit organizations and gold, silver, and precious stone companies in their jurisdiction to the State Bank branch in provinces and centrally governed cities.

Article 70. Forms of Report Submission

1. State Bank branches in provinces and centrally governed cities shall submit reports via the computer network to the State Bank's Information Technology Department (for provinces north of Thua Thien Hue) or the State Bank's Information Technology Sub-Department in Ho Chi Minh City (for provinces south of Da Nang) as stipulated in Article 67 of this Regulation.

2. Units at the headquarters of the State Bank, non-profit units under the State Bank, the State Bank Representative Office in Ho Chi Minh City, and state credit organizations shall submit reports in writing; if units have connected to the State Bank's Information Technology Department's computer network, they shall submit reports via the State Bank's Information Technology Department's computer network as stipulated in Article 67 of this Regulation.

Chapter 2: SPECIFIC PROVISIONS

Article 71. Types of reports and deadlines for submitting reports

1. Regular work reports include monthly reports, quarterly reports, mid-year reports (for the first six months of the year), and annual reports. The Banking Academy must submit monthly reports, mid-term semester reports, and annual academic year summary reports.

Reporting units are not required to submit monthly reports if they have to submit quarterly reports or mid-year reports (for the first six months of the year) or annual reports during that month. They are also not required to submit quarterly reports if they have to submit mid-year reports and annual reports during that quarter.

2. Deadlines for submitting reports

a. For monthly reports: no later than the 24th day of each month. Units are not required to submit reports for the months of March, June, September, and November.

b. For quarterly reports: no later than the 14th day of the last month of the quarter. Units are not required to submit reports for the second and fourth quarters.

c. For mid-year reports (first six months of the year): no later than the 14th day of June.

d. For annual reports: no later than the 5th day of November.

3. For the Banking Academy, the deadlines for submitting reports shall be as follows:

a. For monthly reports: no later than the 24th day of each month.

b. For mid-term semester I summary reports: within twenty days after the end of semester I (counting from the end date of semester I).

c. For annual academic year summary reports: within twenty days after the end of the academic year (counting from the end date of the academic year).

If the last day of the deadline for submitting reports specified in Clause 2 and 3 of this Article coincides with weekends or holidays, the last day of the deadline for submitting reports will be extended to the next working day.

Article 72. Contents of reports from units under the State Bank

1. Monthly reports, quarterly reports.

a. A general assessment of the monetary situation and banking activities during the reporting period according to the fields or regions under the management functions of the unit; analysis of factors affecting the monetary situation and banking activities (in the fields under the management functions of the unit), measures directed by the State Bank and results achieved.

b. The situation and results of implementing tasks assigned to the unit in the monthly or quarterly program of the State Bank and other tasks as directed by the Governor.

c. Difficulties and obstacles encountered in banking activities and in the process of implementing tasks assigned to the unit.

d. Proposed program of work for the upcoming period; for monthly reports, the unit must clearly state the list of draft projects planned to be presented at the meeting of the State Bank Leadership Board in the following month (project name, submission deadline).

e. Recommendations to the Governor of the State Bank, localities, and ministries and sectors.

2. Mid-year reports (first six months of the year), annual reports

a. An assessment of the monetary situation and banking activities during the reporting period according to the fields or regions under the management functions of the unit.

b. A detailed review and evaluation of the implementation of contents in the annual program of work of the State Bank under the management functions of the unit; results of implementing registered projects submitted to the Governor during the year.

c. Weaknesses and shortcomings of the unit in performing its assigned functions and responsibilities, causes and measures to address them.

d. Proposed key areas of work for the State Bank under the management functions of the unit and a list of projects registered to be submitted to the Governor for the coming year or proposed adjustments to the work content in the last six months of the year (for mid-year reports) as stipulated in Article 9 of the Working Regulations of the Governor of the State Bank issued together with Decision No. 25/2000/QĐ-NHNN15 dated January 19, 2000 of the Governor of the State Bank.

e. Recommendations to the Governor of the State Bank, localities, and ministries and sectors.

g. In addition to the contents prescribed in Points a, b, c, d, e, Clause 2, Article this, reports from provincial and centrally-administered city branches of the State Bank need to reflect a general overview of the economic and social situation of the locality and issues related to monetary policy and banking activities that the branch has advised the Party committee and authorities on building and implementing plans for economic and social development in the region.

Article 73. Contents of reports from state-owned credit organizations

1. The operating situation of the unit, focusing on reflecting and evaluating major business operations, significant changes in asset and liability positions, income, expenses, and payment capacity.

2. Results of implementing loan programs, key investment projects, and other tasks as directed by the Government, Prime Minister, and Governor of the State Bank (for quarterly and annual reports).

3. Difficulties and obstacles encountered in the operation of the unit.

4. Proposals and recommendations to the Governor of the State Bank.

5. Plans for activities in the upcoming period (for annual reports).

Article 74. Situation and figures in reports

The reflection of situations and figures in reports from units shall be carried out in accordance with the following provisions.

1. For monthly reports: based on actual performance up to the 20th day of the month, with estimated performance for the entire month.

2. For quarterly reports: based on actual performance up to the 10th day of the last month of the quarter, with estimated performance for the entire quarter.

3. For mid-year reports (first six months of the year): based on actual performance up to the 10th day of June, with estimated performance for the first six months of the year.

4. For annual reports: based on actual performance for ten months, with estimated performance for the entire year.

PART 5:

IMPLEMENTING PROVISIONS

Article 75. Rewards and disciplinary actions

1. Organizations or individuals that comply well with the Reporting System shall be rewarded according to the regulations stipulated by the Governor of the State Bank.

2. Organizations or individuals who violate the provisions of this Reporting System, thereby affecting monetary policy management and implementation and banking operations, shall be subject to disciplinary action, administrative penalties, or criminal liability追究刑事责任，depending on the nature and extent of the violation.

Article 76. The heads of units under the State Bank, the General Directors (Directors) of credit organizations, and the General Director of Vietnam Gold and Precious Metals Corporation are responsible for organizing the implementation and supervising the enforcement of the provisions of this Reporting System.

Article 77. Any amendments or supplements to this Reporting System shall be decided by the Governor of the State Bank.