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Công văn 4700/NHNN-TCKT của Ngân hàng Nhà nước hướng dẫn hạch toán hỗ trợ lãi suất
| Cơ quan ban hành: | Ngân hàng Nhà nước Việt Nam |
| Số công báo: | Đã biết Vui lòng đăng nhập tài khoản gói Tiêu chuẩn hoặc Nâng cao để xem Số công báo. Nếu chưa có tài khoản Quý khách đăng ký tại đây! |
| Số hiệu: | 4700/NHNN-TCKT |
| Ngày đăng công báo: | Đang cập nhật |
| Loại văn bản: | Công văn |
| Người ký: | Phạm Hoàng Đức |
| Ngày ban hành: | 22/06/2009 |
| Ngày hết hiệu lực: | Đang cập nhật |
| Áp dụng: | |
| Tình trạng hiệu lực: | Đã biết Vui lòng đăng nhập tài khoản gói Tiêu chuẩn hoặc Nâng cao để xem Tình trạng hiệu lực. Nếu chưa có tài khoản Quý khách đăng ký tại đây! |
| Lĩnh vực: | Tài chính-Ngân hàng |
tải Công văn 4700/NHNN-TCKT
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STATE BANK OF VIETNAM ------- | SOCIALIST REPUBLIC OF VIETNAM Independence- Freedom- Happiness --------- |
No. 4700/NHNN-TCKT Ref: providing guidance on making accounting of interest rate support | Hanoi, June 22, 2009 |
To: | - State – owned commercial banks - Joint stock commercial banks - Joint – venture banks - Foreign bank branches operating in Vietnam - 100% foreign – owned banks - Central People’s Credit Fund - Finance companies (with list enclosed) |
Pursuant to the Circular No. 02/2009/TT-NHNN dated 3 February 2009 of the State Bank of Vietnam providing in details for the implementation of giving interest rate support to organizations and individuals borrowing capitals from banks for business and production (Circular No. 02/2009/TT-NHNN); Circular No.05/2009/TT-NHNN dated 07/4/2009 of the State Bank providing in details for the implementation of giving interest rate support to organizations, individuals that borrow medium, long term loans from banks to make new investments for production and business development (Circular No. 05/2009/TT-NHNN); and Circular No. 09/2009/TT-NHNN dated 05/5/2009 of the State Bank providing in details for the implementation of interest rate support to loans for procurement of machine, equipment, materials serving agricultural production and materials for building dwelling house in rural areas (Circular No.09/2009/TT-NHNN);
Pursuant to the Accounts system of Credit institutions (CIs) issued in conjunction with the Decision No. 479/2004/QD-NHNN dated 29 April 2004 of the Governor of the State Bank and Decisions on the amendment, supplement of Accounts system of CIs;
In order to unify the process of settlement and accounting of interest rate support; facilitate the preparation of reports, final settlement and examination, auditing for loans entitled to interest rate support, the State Bank of Vietnam (SBV) provides guidance to CIs (mentioned above) which are authorized to provide loans with interest rate support in accordance with provisions of the Circular 02/2009/TT-NHNN, Circular No.05/2009/TT-NHNN and Circular No.09/2009/TT-NHNN (hereinafter referred to as Commercial banks and Finance Companies) on making accounting of interest rate support as follows:
I. GENERAL PRINCIPLES
1. The commercial banks and Finance Companies shall perform the calculation and accounting of loan interests for loans entitled to interest rate support in accordance with applicable provisions on method of calculation and accounting of interests collection, payment of the SBV and CIs.
2. In collecting loan interests, Commercial banks and Finance companies shall deduct immediately interest amount payable to borrowers equal to loan interest amount entitled to interest rate support in accordance with applicable provisions.
3. Commercial banks and Finance companies shall be obliged to have printable list sheet or database in order to serve the preparation of reporting forms in accordance with provisions of the Circular 02/2009/TT-NHNN, Circular No.05/2009/TT-NHNN and Circular No.09/2009/TT-NHNN, to make final settlement of amount of interest rate support and carry out examination, auditing, supervision in accordance with applicable provisions. The list sheet or database must contain following factors:
- Name of borrower;
- Credit contract (number and date);
- Loan term entitled to interest rate support;
- Loan interest rate as stated in Credit contract;
- Outstanding loan entitled to interest rate support;
- Loan interest amount payable by the borrower in accordance with the interest rate provided for in Credit contract, arising in month and accumulated until the reporting time;
- Loan interest amount already paid by the borrower (writing down of interest rate support was made already), arising in month and accumulated until the reporting time;
- Loan interest amount entitled to interest rate support (unrealized amount and realized amount), arising in month and accumulated until the reporting time;
- Other factors in accordance with guidance of the SBV (if any) and management request of Commercial banks and finance companies.
4. For amount used for giving interest rate support contrary to applicable provisions, the Commercial banks and finance companies must immediately revoke for returning to the State.
5. On a monthly basis, Commercial banks and Finance companies shall be obliged to make the “List sheet of revenues and balances of receivable, payable accounts related to interest rate support”. The list sheet shall be drawn up separately by each mechanism of interest rate support (form as in appendix 01 attached to this Official Dispatch) and submitted to the SBV (Monetary Policy Department and Finance – Accounting Department), on the 10th of the month following the reporting month, for transfer of interest rate support amount.
With a view to being suitable with the actual situation, from June 2009 onwards, Commercial banks and Finance companies shall make and send list sheet in accordance with the form and time prescribed hereinabove. For previous months, Commercial banks and Finance companies shall recheck data for making and resending the list sheet in line with this form; deadline shall be prior to 31/07/2009.
6. Commercial banks and Finance companies must issue internal provisions (guidance) on making accounting of interest rate support for consistent implementation in the system and send them to the SBV (Banking inspectorate and Finance – Accounting Department) for following up. Commercial banks and Finance companies shall take full responsibility for the accuracy, honesty, timeliness and sufficiency of accounting data related to the implementation of interest rate support and keeping, preservation of accounting documents on loans entitled to interest rate support in accordance with applicable provisions.
II. ACCOUNTS TO BE USED
1. Depending on specific characteristics of technological and management application, the Commercial banks and finance companies shall open general account of level 4, level 5 or appropriate detailed account of category 2 – Credit activity and account “Receivable interests from Vietnamese Dong loans” or apply appropriate management system ensuring the accuracy, reliability in order to separately supervise loan principals and loan interests entitled to interest rate support in accordance with the Circular 02/2009/TT-NHNN, Circular No.05/2009/TT-NHNN and Circular No.09/2009/TT-NHNN.
2. For each interest rate support mechanism (interest rate support mechanism under the Circular No.02/2009/TT-NHNN, interest rate support mechanism under the Circular No.05/2009/TT-NHNN and interest rate support mechanism under the Circular No.09/2009/TT-NHNN), the commercial banks and finance companies shall open 2 detailed accounts belonging to the account 3539 “Amounts pending for payment by State budget” for separately accounting, following up amount of loan interest entitled to interest rate support, of which the deduction has been made to the borrower (Detailed: Receivables of realized interest rate support) and loan interest entitled to interest rate support pending for deduction to borrower (Detailed: Receivables of unrealized interest rate support).
3. Upon receiving money for giving interest rate support, Commercial banks and Finance companies shall account it into the account 4599 “Other items pending for payment”; open detailed account “Receiving money for giving interest rate support”, but separately for each mechanism of interest rate support.
4. For amounts of interest rate support which were incompliance with applicable provisions, upon recovering them, Commercial banks and Finance companies shall account separately into the account 4539 “Other payables”; open detailed account “recovered amount of interest rate support for repayment to the State”, but separately for each mechanism of interest rate support.
5. Upon making the Balance sheet, Commercial banks and Finance companies shall set off balances of the account 3539 “Amounts pending for payment by the State budget” (Detailed: receivables of realized interest rate support) with the balance of account 4599 “Other items pending for payment” (Detailed: Receiving money for giving interest rate support).
III. REGARDING THE ACCOUNTING
1. Accounting of receivable loan interest of customer
a) At the time of calculation and accounting of receivable loan interest, based on the document of receivable interest calculation, to make following accounting entries:
To Debit against account 3941 – Receivable interest from Vietnamese Dong loan (Detailed: Receivable interest from loan entitled to interest rate support) | Interest amount receivable from customer (interest amount deducted for interest rate support excluded) |
To Debit against account 3539 – Items pending for payment by State budget (Detailed: Receivable of unrealized interest rate support) | Interest amount of which interest rate is supported, pending for deduction for customer |
To Credit to account 702 – Collection of loan interest | Total interest amount receivable from customer in accordance with the interest rate stated in Credit contract |
b) For loans entitled to interest rate support, which are being accounted in group 1, and were accounted as estimated interest income by the Commercial banks and finance companies, but not yet collected from customer and carried over to loan group 2, 3, 4 and 5:
To Debit against account 809 – Other expenses | Total interest amount receivable from customer in accordance with interest rate stated in Credit contract |
To Credit to account 3941 - Receivable interest from Vietnamese Dong loan (Detailed: Receivable interest from loan with interest rate support) | Interest amount receivable from customer (interest amount deducted for interest rate support excluded) |
To Credit to account 3539 – Items pending for payment by State budget (Detailed: Receivable of unrealized interest rate support under the appropriate interest rate support mechanism) | Interest amount of which interest rate is supported, pending for deduction for customer |
At the same time, to record into account 941 “Uncollected loan interest in Vietnamese dong”, to open sub-account for separately monitoring receivable interests of customer (interest amount deducted for interest rate support excluded); and unrealized interest amount of which interest rate is supported.
2. Upon collecting loan interest, based on document of interest collection and certificate of interest rate support which are fully confirmed by customer and the lending commercial bank/finance company in accordance with applicable provisions, to make following accounting entries:
a) In case of collecting interest in accordance with estimated revenue method:
To Debit against appropriate account (cash, deposit of customer) | Interest amount paid by customer (of which interest rate support amount has been deducted) |
To Credit to account 3941 - Receivable interest from Vietnamese dong loan (Detailed: Receivable interest from loan entitled to interest rate support) |
At the same time, to deduct immediately loan interest to be given interest rate support for borrower, to make accounting entries as follows:
To Debit against account 3539 – Items pending for payment by State budget (Detailed: Receivable of realized interest rate support under the appropriate interest rate support mechanism) | Interest amount already deducted for interest rate support |
To Credit to account 3539 – Items pending for payment by State budget (Detailed: Receivable of unrealized interest rate support under the appropriate interest rate support mechanism) |
b) In case of collecting interest in accordance with real revenue method:
To Debit against appropriate account (cash, deposit of customer) | Interest amount paid by customer (of which interest rate support amount has been deducted) |
To Debit against account 3539 – Items pending for payment by State budget (Detailed: Receivable of realized interest rate support) | Interest amount which the customer is given interest rate support |
To Credit to account 702 – Collection of loan interest | Total interest amount to be received in accordance with interest rate stated in Credit contract |
For some Commercial banks or Finance companies which face difficulties in implementing instructions on accounting as prescribed in point (1) and (2) of Section III hereinabove, such commercial banks or finance companies shall be required to organize the operational accounting (using their own software or applying appropriate method of recording, collecting and classifying data) for recording, collecting and classifying and reporting, on an accurate, timely and sufficient basis, data on unrealized interest rate support and data on realized interest rate support in accordance with provided forms. In this case, the commercial banks or finance companies must have an operational process and provide thorough, sufficient guidance for the implementation of officers.
3. On a monthly basis, upon receiving the transfer of interest rate support amount, it is required to account as follows:
To Debit against account “deposit at the SBV”
To Credit to account 4599 – Other accounts pending for payment
(Detailed: Receiving money for giving interest rate support under appropriate interest rate support mechanism)
4. To recover and repay amount already used for interest rate support contrary to provisions of applicable laws:
a) To revoke the amount already used for interest rate support not in conformity with applicable provisions:
- Where the cause belongs to the customer who failed to use loan capital for the right purpose as provided for in the Circular No. 02/2009/TT-NHNN, Circular No.05/2009/TT-NHNN and Circular No.09/2009/TT-NHNN: the Commercial banks and Finance companies shall be obliged to deduct immediately deposit account of customer or request customer to deposit cash for recovery of loan interest amount which enjoyed interest rate support before, then, to account as follows:
To Debit against appropriate account (cash, deposit of customer)
To Credit to account 4539 – Other payables
(Detailed: Interest rate support amount already revoked for return to the State under appropriate interest rate support mechanism)
The commercial banks and finance companies shall open a detailed book (off balance sheet) for accounting uncollected loan interest amount of which interest rate was supported and apply determined measures in accordance with provisions of applicable laws (such as recovery of loan principals, overdue interest) for recourse.
- Where the cause belongs to the Commercial banks and Finance companies which failed to provide loans to right subjects as provided for in the Circular No. 02/2009/TT-NHNN, Circular No.05/2009/TT-NHNN and Circular No.09/2009/TT-NHNN, then responsibility shall be imputed to related units and individuals and accounting shall be made immediately as follows:
To Debit against account 89 – Other expenses or appropriate internal account
To Credit to account 4539 – Other payables
(Detailed: Interest rate support amount already revoked for return to the State under appropriate interest rate support mechanism)
b) To return interest rate support amount which do not comply with provisions:
Upon returning interest rate support amount to the State, to account as follows:
To Debit against account 4539 – Other payables
(Detailed: Interest rate support amount already revoked for return to the State under appropriate interest rate support mechanism)
To Credit to account “deposit at the SBV”
or To Credit to account 4599 – Other amounts pending for payment (Detailed: Receiving money for giving interest rate support in accordance with appropriate interest rate support mechanism) | Where the SBV deducts from the amount of interest rate support transferred every month |
or to make accounting under the instructions stated in point 5 of this Official Dispatch (if permitted)
5. To account the interest rate support amount:
Pursuant to the Decision or written document of competent levels of the SBV approving the final settlement of interest rate support amount; and upon receiving the transfer of interest rate support amount (the remaining), after reconciliation, the Commercial banks and finance Companies shall make final settlement of balances of account 4599 and account 3539 (mentioned above), make following accounting entry:
To Debit against account “deposit at the SBV” | Interest rate support amount (remaining) |
To Debit against account 4599 – Other amounts pending for payment (Detailed: Receiving money for giving interest rate support under appropriate interest rate support mechanism) | Total interest rate support amount received in the year |
To Debit against account 4539 – Other payables (Detailed: Interest rate support amount already revoked for return to the State under appropriate interest rate support mechanism) | Total interest rate support amount, which was implemented contrary to applicable provisions, already revoked (if any) |
To Credit to account 3539 – Items pending for payment by State budget (Detailed: Receivable of realized interest rate support under appropriate interest rate support mechanism) | Total interest rate amount received under the interest rate stated in the credit contract |
After making final settlement of the interest rate support amount, if any receivables, payables related to interest rate support arise, the Commercial banks and finance companies shall process in accordance with following principles:
- For payables (interest rate support amount, which was implemented contrary to applicable provisions, already revoked for return to the State), the Commercial banks and finance companies shall deal with those payables in accordance with the guidance stated in point 4 above and transfer to the SBV on the 25th of the last month of a quarter.
- For receivables from interest rate support (if any): the Commercial banks and finance companies shall account separately and deal with in accordance with the guidance of competent levels of the SBV.
This Official Dispatch shall replace the Official Dispatch 1183/NHNN-TCKT dated 23/2/2009 of the SBV on guiding the accounting of interest rate support in 2009 and the Official Dispatch No.1948/NHNN-TCKT dated 23/3/2009 of the SBV on answering query in the accounting of interest rate support in 2009. During the process of implementation, any query that may arise should be reflected by the Commercial banks and finance companies to the SBV (Finance – Accounting Department) for timely guidance of settlement.
AUTHORIZED BY THE GOVERNOR OF THE STATE BANK DIRECTOR OF FINANCE – ACCOUNTING DEPARTMENT Pham Hoang Duc |
LIST
OF FINANCE COMPANIES ENGAGING IN INTEREST RATE SUPPORT
(In conjunction with the Official Dispatch No.4700/NHNN-TCKT dated 22/6/2009 of the State Bank of Vietnam)
(In conjunction with the Official Dispatch No.4700/NHNN-TCKT dated 22/6/2009 of the State Bank of Vietnam)
1. Rubber Finance Company;
2. Vietnam Coal and Minerals Finance Company;
3. PetroVietnam Finance Company;
4. Vinashin Finance Company;
5. Handico Finance Company;
6. Garment and Textile Finance Company;
7. EVN Finance Company;
8. Song Da Finance Company;
9. Cement Finance Company.
APPENDIX 01
(Attached to the Official Dispatch No. 4700/NHNN-TCKT dated 22 June 2009 of the State Bank
NAME OF COMMERCIAL BANK
LIST SHEET OF RETURNS AND BALANCES OF RECEIVABLE, PAYABLE ACCOUNTS RELATED TO INTEREST RATE SUPPORT(1)
(Interest rate support mechanism under the Circular No…. (2) … /2009/TT-NHNN)
(Interest rate support mechanism under the Circular No…. (2) … /2009/TT-NHNN)
Month... 200X
Unit:...
Ordinal number | Norm | Arising revenue | Balance | ||
Debit | Credit | Debit | Credit | ||
I | Receivables of interest rate support | ||||
1 | Account 3539 (Detailed: receivables of unrealized interest rate support) | ||||
2 | Account 3539 (Detailed: receivables of realized interest rate support) | ||||
Total (I): | |||||
II | Payables of interest rate support | ||||
1 | Account 4599 (Detailed: Receiving money for giving interest rate support) | ||||
2 | Account 4539 (Detailed: Interest rate support amount already revoked for return to the State) | ||||
Total (II): | |||||
III | Account 941 (Detailed: Unrealized loan interest amount entitled to interest rate support, being supervised off balance sheet) | ||||
…, date…. | |||
Drawer (Sign and clearly state full name) | Chief accountant (Sign and clearly state full name) | Head of Internal Auditing Division (Sign and clearly state full name) | General Manager (Sign and clearly state full name, seal) |
Note:
- (1) List sheet prepared under each interest rate support mechanism;
- (2) In accordance with the Circular No.02/2009/TT-NHNN or Circular No.05/2009/TT-NHNN or Circular No.09/2009/TT-NHNN.
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