Những tài khoản kế toán ngân hàng pps

DOi vdi cdc tdi khoin "Nq nghi ngd": Ctic TAi khoAn ndy dung d€ hach to6n"sd ti€n ddng Vigt Nam, ngopi tQ hofic vAng TCTD cho c6c TCTD kh6c, c6c td chuc, c6 nhdn trong nudc, nudc ngoAi v

NGAIY HANG NHA NIioC

DQc l$p - Tg do - H4nh phric

Sd : 02/2008/QD-NHNN IId Na| ngAy 15 thd.ng 0l nam 2008

QTIYET DINH

VO viQc s&'a d6i, b6 sung mQt s6 tiri khoin trong HQ thiing tiri khoin k6 to{n c6c

TO chr?c tfn dgng ban hirnh theo Quy5t dinh ss 47gna04/eE-NrtNl{ ngiy 2914/2AA4, Quyiit tlinh sri 807/2a05tQil-t{HNN ngiy 01i6l2005 va guyot ainn

sd zgtzttslQE-NHNN ngiy 19t712006 cua Thdng diic Ngffn hing Nhi nu&c

THONG DoC NGAN HANG NHA NI'oC

Cdn cir Luat Ngen hdng Nhd nudc Vi6t Nam n5m 1997 vd Lu6t sfra d6i,

r , l i

-bd sung m6t sd di6u c0a Lugt Ngdn hring Nhd nufc Vi6t Nam nirn 2003;

Cdn cir Luflt cfic Td chuc tin dgng n6m 1997 vi Luft sua t16i, b6 sung mOt s6 eiAu cua Lugt c6c T'6 chtic tin dpng nbm20A4;

Cin cir Luflt K6 todn ndm 2AA3;

Cin cir Nehi dlth 52/20034{D-CP ngdy l9l5l20}3 cua Chinh phir quy dinh chric n5ng, nhiQm vp, quydn hpn vh co c6u td chric cua Ngdn hing Nhi nudc ViQt Nam;

Dugc sg chdp thtrfrn sua ddi, b0 sung HQ thdng tdi kho6n kti to6n c6c T6 chirc tin dtrng tai Cdng vdn sd 16862/IITC-CDKT ngdy 1011212fr07 cfia B6 Tdi chinh;

Theo de nghi cira Vir tnr&ng Vq K6 to6n- Tdi chinh,

QUYET D!NH:

Eidu 1 Huj'bo mQr s6 ndi dung trong F{Q th6ng tiii khoin k5 toan c{c td chirc tin dung (TCTD) ban,hrinh theo Quy6t dinh sd 4'/9l2A04lQD-NHN\l nggy 2gl4l2A\4 va Quy6t dinh s6 2gl2006lQD-b{HNN ngey rcfi ftAA6 cua Th6ng d6c Ngdn hing Nhir nu6'c (NHN|{) nhu sau:

1 Hufbo m$t sO tai kho6.n trong HQ thdng tdi kho6n k6 torin cic TCTD ban hanh theo Quy6t dinh t6 qlgtZOO4lQD-NHNb{ ngay 2gl4i2}A4 cira 'Ihong dOc NHNN:

- Tdi kho6n 3|z-Giatri cdng cu lao dQng dang dung de ghi vio chi phi;

- Tei khoAn 921-Cam k6t bAo ldnh ciro kh6ch hang;

- Tai kho6n 925-Camktit tdi tro cho khdch hang

2 H u y ' o o k | o i i n 2 8 E i € 1 r 2 Quy0t clinh se'2t),"Jtt::{"illi-l\l{}ild ngirS'

rcl] i2A06 cua 'fhOng d6c NHI{}{.

t]u-t€f citnh sO 807/20051QD-NIINI.{ ngay 0il5l2{i05 i.a t,iji iirl:,,i l'"r{:}i !*;ilr iri':tr cdc tiri khoin quy dinh.tgi khorin 6 Di6u 3 Quyft dlnh sti ilii,.lii;;i,,rQi)-NlilJl\ ngiry lAl7120A6 cria Thdng dOc NHNII:

1 1 tl$i vcri cdc tii khoin "No ctu ti0u cliuAn":

clinh hi0n hdnh v0 irh0n lcpi nc.t

B0n Nq ghi: - Sd ti€n cho c6c td chirc, cf nhdn T{-''j"i,.} I' ir;rit v*i'

^ i ) , I

quy dinh hi€n tranh vB phffn loai rir,

^ i ) , i

- 56 ti€n chuy0n sang t*i khoan rru ll:;rlr ltt:'F l.:liiii"tiir::r'

- Sd ti0n TCTD cltuvd:r sang thr'r.: ili.,r iri n irh lqh*iirr ngoai bang,

quy dinh hiQn hdnh v€ phdn l64i ncr

B6n C6 ghi:

Hgch tohn chi ti€t :

- h'f* tAi khod:n chi ti6t theo t*:ngl ir] i:iLrii', i.;ii niri.r v':r-v ti€ir

L2 Ddi v6'i cfc tai ktic*rr "l lo cdn chir f":

c6c te\i khoan "Nry dfr ti0u chufin"

S0 du Nq:

Ilgoei) vay vA du.gc TCTL) ph6n lopi vdo nh6rn 3 (Nq dudi tiOu chuAn) theo qu-v

dinh hi6n hAnh ve phin lopi ng

N$i dung hach toin cdc tdi khoAn ndy tircrng tir nhu nQi dung trqrch to6n

c6c tii khoAn "N0 du ti€u chudn"

1.4 DOi vdi cdc tdi khoin "Nq nghi ngd":

Ctic TAi khoAn ndy dung d€ hach to6n"sd ti€n (ddng Vigt Nam, ngopi tQ

hofic vAng) TCTD cho c6c TCTD kh6c, c6c td chuc, c6 nhdn (trong nudc, nudc

ngoAi) vay vh dugc TCT'D phdn lo4i vao nhom a Nq nghi ng$) theo quy dinh

hiQn hinh v€ phdn loqi ng"

NQi dung hpcir to6n c6c tdi khoSn ndv turyng tp nhu nQi dung hgch tofn

cac tiri kho6n "Ng clu ti€u chudn"

1.5 Diii vdi cdc tdi khodn "Ng c6 khi ndng mdt v6n":

C6c Tai khoAn ndy dring d6 hAch to6tr.s6 tiAn (d0ng ViQt Nam, ngo4i tg

hopc vdng) TCTD cho c6c TCTD khfc, c6c td chirc, c6 nhAn (trong pu6.c, nudc

ngoii) vay vA dugc'I'CTD phdn lopi vio nh6n: 5 (NA'c6 kh$ ndng mAt vOn) theo

quy dinh hi6n hinh v€ phAn lo4i ng

NQi dung hpch to6n c6c tii kho{n niy tutmg tu nhrr nQi dung hpch toin

cfc tii khoan "Nq dfi ti€u ctrudn"

2 Sua d6i t€n nQi dung h4ch to6n tr€n m6t sO tii khoin quy dinh tai Mr,rc

II trong HQ th6ng tli kho6n k6 to6n c6c TCTD ban hdnli theo Quy6t clinh s6

479/'2AA4/QD-NHNN ngdy 2914 2A04 cria Th6ng d6c NHNN, nhu sau:

2.1 Sua ct6i tai khodn 31l-Cdng cp lao cfQng dang dung:

"Tii khoin 3I1-Cdng cg, dgng cp

T'ii khoan niry dung d6 ph6n 6nh gi6 tri hi€n c6 vir tinh hinh bi€n dOng

tdng, grirm c6c 1o4i cdng cr,r, dgng cg cira TCTD

Flach toan tui khadrt ndy phai tfurc hi€n thea m\tsd quy dinh sau:

- K6 todn nh{p,

",ret, tdn kho cdng cp, dpng cir ph6i phin 6nh theo gid tri thr;c t6

- Ngoii s0 tiri khoAn kd to6n chi ti6t hach to6n theqr gi6 tri cira cdng c11

d+ng rU, k6 toSn phti mo s6 chi tii5t cdng cp, dpng cU ct€ ghi chdp, theo ddi sd

luo-ng gi6 tri cria tlng lo4i cdng cq, dpng cu

Thu kho phai mo the kho d€ ghi ch€p, theo ddi sd luq,ng cfia tung 1o4i

cOng cu, dung cu phu hqp viri viQc mcr s6 cira k0 tofn

- Ddi vo'i cdng cp, dgng cir *u6t dirng cho.hogt dr6ng kinh doanh: ptrii

dugc ghi chep, theo dOi ue nign v4t vd gif tri tr0n s6 ctri ti€t theo rJ6i timg noi sil

dUng vir nguoi chiu tr6ch nhipm v,^t "h^r4 ! V r t * ! r

i.'.li , ,\'1 -t'5

,ift ,! $r

;;

- DOi vtii c6c c6ng cu, dgng cp c6 gi6 tri nho L;hi rrtiit r.lir,.r, , hi.r iri;a.t clQni4 liinh doanh phai phAn bd mQt ldn 100% gi6tri vao chi phi

diurg trong nhi€u kj,ke tofn thi gia tri,cdng cr,r, dgng.cLi xr:fii ,.jr'iiii.i riu'rc iiacte to6.n vdo tii khodn "Chi phi cho phAn b6" vi phfi.n bd diin 1,iid i i,i i'hi i:ltn cii* i'"1,' k6 todn

B0n Ng ghi; - Gia tri c6ng cu, dpng cp nh$p klio,

BGn C6 ghi: - Gifr iri cong cu, dung ctr.xu6t liho

Sil Ou ng: - Flian fnh giri tri c6ng cq chu:g cl"; ttil k1-ii;

H4ch tnin chi ti6t:

- M6'tdi khoin chi

cp, dgng cr,r."

2"2.Sira c16i ndi dlurg hach todn tiri khodn -13-3-i.iri rlr.i, r:"'rr fn, q,:i1i1 ",'6 ", bdng t16ng Vi6t Nam:

"TAi khofrn 383-Uy thric etfiur fur, cho vay tr5ng tlfing Vii:i i\lrell

'IAi

kho6n ndlr ciung ctfl phin 6ntrl sO tiitl d$ng Viqt i'ni;;ri ;-{ 'l'L: ch*'o'iti cho c6c td chirc nh$n uy th6c dA'rr tu, cho vay voj nritc 1i*r tfli i,'i'-,ri tlii,ran liierr

h,7p clong uy ttrfe d6u tu, cho vay de k"f k$t giff'a hai bOn

thecr hg? d6ng

II4ch todn chi tiOt:

- Md tai kl':oan chi ti6t theo tirrls t,; i:iii, :ririi.ri rv iiifui trmg loai u,v thhc dAu tu, cho vav."'"

r J

Dang ngoal te:

"TAi kho:in 3S1-fiy th$c clsu tu, cho vay b*ng nguai rlx

"q&r 3 Sua c10i m$t s6 nQi dung hach to6n tdi khodn 833-Chi phi thui5 ttru nh{p doanh nghi€p tai khoin 27 DiAu 3 Quy6t dinh s0 29?A06!QD-NHNN ngiy iCIl7 nOA6 cua Th6ng d6c NHNN, nhu sau:

"Ti.i khoin niy dr)ng ct6 ph6n 6nh chi phi thud thu nhflp doanh nghi$p cua TCTD bao gdm chi phi thuc^ thu nhflp doanh nghiQp hign hinh vd chi phi thu€ thu nh4p cloanh nghiQp ho6n l4i lirn chn cir x6c itinh k6t cluA ho4t ilQng kitrh doanh cira TCT[) trong nim hiQn hdnh

Hqch tc>rin tdi khocin ndy cdn thtrc hiQn theo Chu.dn mu.rc K€ rocin Vi€t l,lam

s6 l7-Thu€ thu nhqp daanh nghiQp vd cdc quy dinh sau:

1 Chi phi thu€ thu nh4p doanir nghiQp dugc ghi nh$n vdo tiri kho6n ndy bao gdm chi phi thu6 thu nhflp hign hdnh vd chi phi thu€ thu nhqp hoiln iai khi x6c clinh lgi nhupn (ho[c 16) ctra mQt nim tdi chinh

2 Chi phi thud thu nhdp docmh nghiqp hiQn hunh lir sd thu6 thu nh6p doanh nghiQp phdi nQp tinh tr€n thu nhpp chlu thu6 ffong n5m vd thu6 suAt thu6 thu nhQp doanh nghigp hign hinh

3 Chi phi ttru€ dctanh nghiQp hodn tqi lir sd thu6 thu nh4p doanh nglriQp se phni nQp trong tuong lai ph6t sinh ftr:

- Ghi nhgn thu6 thu nhap holn lpi phii trd trong ndrn;

- Hodn nh?p tii sdn thuO thu nhAp ho6n lpi tld dugc ghi nh$n tu cdc n[m truoc

4 Thu nhQp thu| thu nhQp doanh nghiQp hodn tqi lb khoAn giam chi phi thu6 thu nhflp doanh nghiQp hof,n 14i phit sinh tri:

- Ghi nhan tiri sin thu6 thu nhap hodn 14i trong ndm;

- lloan nhflp thuS thu nhap hodn lai phdi trh dd dugc ghi nh4n trlr cdc nflm trudc."

Di€u 3 86 sung nQi dung h4ch toan vd mQt sd tdi khoin vdo HQ th6ng tdi khodn k€ todn cdc TCTI) ban hdnh theo Quy€t dinh sd 479120041QD-NHI{N ngay 2qi412004 cua Thong dOc NII{NN nhu sau:

1, BO sung ngi dung vio Mr,,ic I - Nhirng qu;r clinh chung nhu sau:

1.1 BO sung nQi dung vdo di6m 3.1 - VC m'i vd su dqng tdi khoAn cAp III

"3.1"3 - DOi v6i cdc tdi khoAn theo ddi c6c ldro6n no; c6c khoan b6o tr5nh, chfp nhpn thanh toirn vir cam k6t cho vay khong huy ngang vO didu kiQn vi co thoi di6rn thgc hiQn cp th€ phr\ hqp vtii quy dirrh v0 phfrn lo4i ng hiQn hdnit:

TCTD dugc iap chi ri6u cfc tii klroAn n€ti trOn dtin c6c tdi khodn c6p II tr6n biing cAn itdi tdi khoiin kti todn gui kim theo 86o c6o phfin 1o4i n-g gui NHNN (!ang file vd v6n ban) vd chi ti0u b6o c6o g6c do NHNN hucnrg din khi

co du c6c dii:u ki$n quy dinh tei di6m 3.1.1 va c6c tli€u kiQn sau:

"i- Ci) hQ thdng cdrrg nghQ thOng tin rIAm b6o th$c hi$n phin lopi ng chinlr xnc trri tung khoAn vaylkhhch hang vay theo dirng quy ifinh hiQn hAnh; fry- "

+ llugc NIINN d6ng j, hfing vdrr 1,.6n vd vi0c l$p i:i:i {rf;,.i ,.r;i{"' tiir frhr:i'rn n*u tr€n eldn cfc tdi khoin c6p iI trOn bang cfrLn dOi tAi kht irn it* rorii;.'

1"2" R6 sung nOi dung vdri di6m 5 - Dinh khr:an ky lrrri,.r ili J".i:o;ir: rhi iiel:

"Ngodri ra,c6c TtlT'L') dtrgc meyth6mtii khoa.n,iri iiji ri,,;i: liri trili rr-i;irr

lf nghiOp vu khi cAn thiOt"

' l

bAng

hopt ddng ngOn hdng theo cluy dinh hign hanh v€ phAn loai nrr,

- S0 dr,l ptrong cir thi dOi vli c.l, ,,lril dugc trfch lBp

- Xf'lyy1 ktioan nii ro;

i

- Floan nhap s0 ch0nh ltch rtru phcrrg l;:

i.-i1 npoai BOrr C6 ghi:

Il6n Ng ghi:

bang

i r,i ir

S0 du C6: - Phdn irnh s6 du phdng cu th0 olia c,rjl l i:t irilr:;ii berig

hiQn uo"

H4ch tnrln chi ti6t:

- l\{o tii khoAn chi ti0t theo cAc irhiiiiir rirv

3 Bd sung Tdi khcran 921-Cam k6t bAo lfrnh vay r'0ii

phai thqc hi6n nghla vu carn k€t

Tii kho6n 92i co cdc tli khoain cdp IIl sau:

chuAn)

m6t v6n)

Tii khofrn 92ll-Cam k€t ngc4i hring dtrqe phAn l*t;i viur llhrixn i triYe;' ihi ti€u chu6n)

Tdi khofin nay dung dti hach to*n sd tidn TCTL) uarr l,.iii i,';ir., iiir,ir va;,,' r'ilir cho cac t0 chuc,- cf nhfin theo hgp ddng dA ki k-6t nri Ti'?L;\ 'i-rir'' i:h;ii rhi-r<: irifli nghTa vu carn k6t ve dur;r: TCTD ph0n loai vio uhslni I ilirr iiil ;ii:ir ;liri;irri :iico quy rlinir hiQn hanh v0 phAn loqi no

BOn Nq ghi: - Sd ti6n bdo iSnh vav von:

- S6 tiAn chuyi5n tt tai kho6n thich hqp kh6c sang theo quy dinh hien hdnh v€ phdn lo4i ns

BOn C6 ghi: - 56 ti0n chuyiin sang tii khoin thich hqp khdc theo

quy dinh hiQn hdnh vd phAn lo4i ng;

- SO ti€n TCTD h€t nghTa vr; tr6o 15nh vay vOn hoftc d5 ph6i thuc hiQn nghia vu b6o 15nh vay v6n

- Phin 6nh sd tidin cirn phai b6o l5nh vay v6n cho kh6ch hing dugc phdn loBi vio nh6m 1 G.fq dri ti€u chuAn) theo quy dinh hign hinh vd phhn loai ng

II4ch todn chi ti€t:

- IVIct tii l6nh vay

Sd du No:

kho6n chi ti€t theo trmg kh6ch hing dugc bAo von

Tii khorin 92'1,2-Carn k6t ngopi bing dugc phin lopi vho nh6xn 2 (Nq

I , ,

can cnu y,

Tii khoin niry clirng d6 hach to6n s6 tiAn TCTD cam k€t bio l6nh vay

vdn, cho c6c td chirc, cd nhffn theo hqp ddng dA ky k6t mi TCTD chua phdi thpc

hiQn ngtria vu theo cam k6t vi rJrrgc TCTD phdn loai vio uh6rn 2 (Nq cdn chri y)

theo quy dinh hi$n hanh v6 phdn lopi ng

BOn il{g ghi: - SO tien chuy6n ni tei kho6n thich hqp khfc sang theo

quy clfnh hien hinh v€ ph6n lopi no"

BOn C6 ghi - S0 tiAn chuy6n sang tlri khoin thich hqp kh6c theo

quy dinh hiQn hinh ve ph6n lopi ng:

- SO tiAn TCTD htit nghia vr; bio ldnh vay v6n ho4c c16 phAi thgc hiQn nghTa vp b6o L6nh,

S0 du F{g:

, t

- PhAn 6ntr sd tiOn con ph6i b6o lfrnh vay vdn cho kh6ch hdng dugc phAn lo+i.vio nhonr 2 (Nq ctin chf 1i) theo quy dinh hien hdnh v6 phin loAi ng

I{4ch to6n chi ti6t:

- Mci tdi kho6n ckri titlt theo tiing khfch hang dtrgc b6o lfinh vay v6n

lliri khorin 9213-Cam k6t ngo4i bing duq'c phf,n lo4i viro nh6m 3 (Nq

ducri ti€u c:huAn)

Tdi khoin ndy diurg d6 hach tofn sd ti€n TCTD cam ktlt bao lSnh vay v6n

cho cdc rd chirc, c6 nh6n iheo hop dong dA ki kiSt ma TCTD chua phAi thyc hign

ngh?a vu theo cam ktlt vA dugc.TClTD phdn k:4i vdo nhom 3 (Nq dudi ti6u

chuAn) iheo quy dinh hi$n hinh v6 phAn lo4i no."

NQi clung h4ch to6:rr tii khoin niry tucmg tu nhu ngi dung hach to6n tdi

vi,t -.,.:

'ifi

Tii khorin 92l4-Canr kOt ngogi b6ng clrrqre pbsn luqti 'r':-ri r;hqrrxt ,{ {hiS"

nghi ngd)

quy cilnh hien hdnh vri ptriir lo4i ng

ldrof,n "Ncl cdn chf y"

Tiri khofrn 9215-Carn kdt ngo+i biing *urJ"c p?t$r.l ir.r;3ii 'i'irir nitt'i*r S {F{.t'

' l{lii r'a},' v6rr f:rilii tiru'r liidn

r r:': iihit r;iitip

cri kh:i nlng mfit vOn)

Tai khoin ndy rJiurg d0 hach to6n s0 ti€n T'CTI) i.:i.ru lt[:r ir''rq

cho cdc to chr-?c, ci nhdn theo hgp d6ng dd k1, k6t rnA l-t- i i) 'llrr,,

ng,hTa"v;r theo cani k0t vir drrtTc'i'tTD phAn loai vao nltui;t 5 ii't

mdt vdn) theo quy dinh hiqn hdntr v€ ptrrin lo4i ni1"

lJQi <lung h4ctr to6n tii khoan niy tirong tir uhi-i ririi

kho6n "Ng cAn chf y"."

4 RO sung Trii khoirt 922- Carn k0t bdo iiinh thanh lciin

Tai kho6n niy dung d0 hach to6n.toAn Lrii s6,tiAn'i'r-"i i] iuio ii:nh uliar:h cho cdc t6 chuc, c6 nhin thco trqrp ddng iln $r k€t nra iE- i :i i:ir:ia nirii "rir1i:i::

nghia vu theo cam l.-Bt

9221,-Carn k€t ngoai bang dugc phin lopi ',-i"o nhon"r i iin,' r sli 1i*u cl:ri,rn,l 9222-C.am k$t ngr:ai trirng clugc phin loai viio nhdirr i il' r,:i* citri y-)

9223-Cam kOt ngoili bang tliroc ph0ri lo4.i vao lrhc;rr r, ii"g r-irrriii ti$Li

chuAn,)

toen

hi0n

9221-Cam

9225-Cant

ket

K C I

ngcai tring cfutrc phiin loai vao nlidln rl ngo4i bring clugc pirfin lc;ai r,,ac nirttnr

r \ r l , , 1 i , i 1 q y i l ' ,

i i ).,ili i:ii ;,.ir;i riiiril":

li';tt ,r*t't ttUtt

T'rii khoan 924 ca cic tiri i<hoan cip III sau:

9241-Cam kdt ngoai bang tlugc phdn loai vi.c nhrl:l i ii.,l

9243-Cam kOt ngoai bulg dugc phAn lo*i vAii r;horrr i

chuAn)

m6t v6n)

lr{Oi dung hpch toiirr tdi k{rrian 922 tuong tr,r

i<hoan 921

rni [CTl] chua phdi thuc hi$n nghTa vp cani k6t

qY*:

9244-Camkiit ngopi b4ng dugc ph6n lo4i vdo nh6m a Nq nghi ngcr) 9245-Cam k€t ngo4i bing dugc phfln lopi vao nh6m 5 (Nq c6 khd ndng m6t t'dn;

NOi dung hqch toin tAi kho6n 924 turyng tu nhu n6i dung hpch to6n tdi

k h o a n 9 2 1

6 BO sung Tdi kho6n 925-Cam k6t trcng nghiQp vp L/C

T'di khodn niy dirng d€ hach to6n toirn b0 sd tidn TCTD cam k6t trong nghiQp vg L/C cho cac t0 chuc, cf nhdn theo hqrp c16ng dA ki kdt ma TCTD chua phai thr;c hiQn nghia vy cam k6t

Tdi khoin 925 co c6c tdi khotn c6p IIi sau:

g2sl-Cam k6t ngoai b,6ng clugc phAn 1o4i viro nh6m 1 (Nq du ti€u chuAn) 9252-Cam ktl ngopi bing duq'c phAn lo4i vio nh6rn 2 (Nq cdn chri 1i?) 9253-Cam k6t ngo4i blng dugc ph0n loqri vdo nhdm 3 (Nq du6i ti€u chuAn)

9254-Cam kdt ngo4i bang dugc ph6n lo4i vAo nh6m a (Nqi nghi ngti)

92!t5-Cam k€t ngopi bfng dugc phdn loai vio nh6m 5 (Nq c6 khi ndng m6t odn;

hiQi dung h.3ch to6n tdi khodn 925 tuong tg nhu nQi dung lipch to6n tii khoin 921

- ^ i m \ i r r A ^ a a

7.8,6 sung Tdi khoiin 926-Cam k6t b6o ldnh thuc hi$n h-op d6ng

Tii khoArr n.i,v dung rJ0 hqch to6n todu b0 sO ti€n TCTD b6o lSnh ihr,rc

hi0n htTp clong cho c6c tO chu3c, ci nhAn theo.hqp dOng de ki k€t mi T'CTD chua phAi thgc hiQn nghia vV cam k€t trong hqrp d6ng

Tai kiroin 926 c6 ciic tdi khoin c6p III sau:

g26l-Carn k6t ngopi bdng dugc phdn lopi vio nh6m I (NSt du ti€u chuAn) 9262-Camk0t ngoai bdng dugc phdn lopi vdo nh6nr 2 (Nq c6n chri;f) 9263-Cam kdt ngct4i bing duc-yc phdn lo1ti vdo rrh6m 3 (No elu6i ti6u chuAn)

9264-Cam k6t ngopi bang dugc ph6n logi viro rrh6m a Nq nghi ngo)

92(,5-C.am k€t ngogi bAng dugc phAn lopi 'rlo nh6m 5 (Nq c6 kha ndng rnAt vdn)

Nqi dung hgch tod:n tiri kho6n 926 tuong tg nhu n$i dung hpch to6n tdi l<hoan 921

S Et6 sung TAi khoan 927-Camtctit Ueo tdnh dg thdu

Tai khodn ndy dung dO hach todn foin b0 sci ti€n TCTD bao ldnh dU thAu cho c6c t6 chirc, c6 irhin tleo hc.rp c16ng dA ki k6t rnd TCTD chua ph6i thtrc hien

, ! , ,

Tii khoan 927 coc6c tii khoAn cflp lil sau:

+.-927L-Camklit ngoqi hing dugc phAn lopi vAo nhdin I il"lr:'rlri tidrr clnrarr) 9272-Cam kdt ngo4i b6ng duqrc phdn loqi vio nhirm ll (irl'r'ui.n ciru 1i') 9273-Can k6t ngo4i b6ng dugc phAn lopi vio nh6ur "i' 1i"Jqr cltr*i ti€ri chuAn)

9274-Cank6t ngopi bring duo c phfln lopi viro nhtSrn 4 ii".Li nghi ngo)

9275-Catn kdt ngogi bAng dur.,-.c phAn lopi vrio nl":Orn 5 irrt'r i:ir kha n[ng mAt uony

Ngi dung hirch to6n tdi khoAn 927 tLr$\g tg nhu nQi dul;; irirch todn tiri khoAn 92 I

9 B6 sung Tdi khr:an 928-Cam k6t bAo l6nh kir6c

i trAn TC"it) ,;r-r nghTa vu bac; l6nh khdc ctro c6c td chuc, c6 nh8n theo ho.p dOng c16 ki k€t rnr 'iL-lT'i] chua ptrai thr,rc hiQn nghia vu cam ktit trnng hqp d6ng

Tdi khoAn 928 ca c6c tdi kho6n c6p III sau:

g}9t-Cam k€t ngo4i bing dugc ph6n lopi vio nhonr i f i""irr clii ti6u cliufin) 9282-Cam k€t ngoai bang ducyc phdn lopi vio nhonr 2 ir-,.' ';uri chf y)

9283-Cam k6t ngogi bang drrgc phAn loai vao nh*:n *' iNE cluci ti0ri

, A

cnuan)

9284-Cam k€t

9285-Carn k€t

ngo4i bang dugc ph0n lo4i vAo nhdrr 4 (.1\irl n;:ihi ngo') ngoili bing dugc ph0n l<lai viro nhdni *{ I Nrr cdr l<}ra il6ng mit v6n)

Ndi dung

khoan 921

hpch toan tii kiroan 928 tucrng tg nhu n6i duiri.; ilacir toan t&i

Di6u 4 Quy'€t dfnh niy c6 hiqu luc sau i5 rigay, ke ti-f r;giry iliing {,'0ng b6o

Di0u 5 Ch6nh V[n phong, VU tru#ng VU Kd tofn- T'ai eliirrh, Cilc truuns L};c C6ng nghg tin hgc YgAn irdng, Thii tr:udng crtc dirn vj li,3ir rpr*ir thriOc l,lgf;ii hdng Nhd nu6c, Gi6m d6c Ngin hAng Nhi nuo'c clii nhdnh tiiili th;!ril: phS tnl., thuQc Trung uong, Chir ticli F{qi d{Ong quAn tri v.a TOng gianr C,i,- r{iirirn dfic) cric

tO chuc tin dpng chiu tr6ch nhiCIni thi hdnh Quy€t dlnh nay"r'

Noi nhQn:

- Nhu di6u 5 (d0 thuc hi6n);

- Ban ldnir dao NHNN (d€ b/c);

- VPCP (02 ban);

- BQ Tu phdp (dC kidm tra);

- Bo Tai chfnh;

- Luu VP, Vu PC, VU KTTC.

let iltttl.-{; {x.}r-:-{

^.w Pli{) T;i'iNil noc

r)r,"hi'fi f t-iAl'*rf{ B}hrf{

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