NGAIY
HANG
NHA
NIioC
VIET
NAM
ceNG
HoA
xa nqlr
cuu
mcrria
vrET
NAM
DQc
l$p
-
Tg
do
-
H4nh
phric
Sd
:
02/2008/QD-NHNN
IId
Na|
ngAy 15
thd.ng
0l
nam
2008

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;

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;
m! rL t
,
t
! t
Theo de
nghi
cira
Vir tnr&ng
Vq
K6
to6n-
Tdi chinh,
QUYET
D!NH:
Eidu 1. Huj'bo

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

h4ch
todn'*:irii
111,':I
:
l,!i
lthruln
trotig
I-Iq
thong
tdi
khoair
cac
TCTI) ban
hanh
theo
Quy*t
d'.rrh
,l"a'r'"
!ir'i''Q[J"]Jfli'ii'i
ngdy
'2,914f2A04,
Quy6t
dinh
sd 807120051QD-F,fFl|ih.
rig-ai'ii1""r.ji,rlr5
r'a
()*1'rii
dinh sO
29/2006/QD-NHNN
ngay l\nDAA6

ilii,.lii;;i,,rQi)-NlilJl\
ngiry
lAl7120A6
cria
Thdng dOc
NHNII:
1 .1. tl$i
vcri
cdc tii
khoin
"No
ctu
ti0u cliuAn":
C6c Tii ktro6n
nd-v clung c1€
harch
todn s0 tii:n
(ciii;rg.
.\
i
'';i.i-nr.
ligci,ti
ti;
hoflc vdng)'|CTD cho ciicTL-]TD
khdc, c6c tS ch,ii,,,
ci. iiirlin
ti;,.;i1;
tlLt{ic,
rttrrr:
ngoii)

thitLr
!1q.',;;
ii
iiir*
:;;rng:; thtc,
quy
dinh
hi€n tranh
vB phffn
loai
rir,.
-
Sd
ti€n
thu
ng tfu
c6.c td
c:hCIi , ci
r;Jri!r;.
:r', '[tl'J'Ti
kir"i.i;"
^i ). , i
-
56 ti€n chuy0n sang
t*i khoan rru
ll:;rlr
ltt:'F l.:liiii"tiir::r'
cluy.dfnh
hi$n
hinh

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

ffE
c.jt:
r;liir
:,'i
iiis,'
11lrv iliiil-r
hi6n hAnh v€
ph6"n
lo4i na.
NOi
dung hach
ttshn
c,itc tii khcan
nay tutrng
tu
rhr
r''iri, ,ti.r:l
ir:tc:i:
;*iiri
c6c te\i khoan
"Nry
dfr
ti0u chufin".
1"-1.
il6i
vci cdc
tii khoin
"No
cluoi
ti6u chuirr":

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".

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

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

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

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

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.
-
DOi vui cdc c0ng cq,
clgng
cir xudt
dung
rn$t lAn co
gi*
l-i"r
l'.rir
la itl.I,rc
sr-l
' '"l
^
t
diurg trong

-
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

td
chirc
nh$n
uy th6c dA'rr tu, cho
vay voj nritc. 1i*r tfli
i,'i'-,ri
tlii,ran liierr
t *l
a
,1
t
h,7p
clong uy
ttrfe
d6u tu,
cho
vay
de
k"f k$t
giff'a
hai bOn.
BGn
f{g'ghi;
-
56 ti6n chuy€n cho
t6
chllc nhan u, 1li'ru.
,.1,i
.:
t,:.

chua. thrgc hi6n rrgieiQp v1r
ut
tlrf
r: 'ifiu-
1-r"1,
i
i::i
l
\
{i.'r'"
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."'"
2.3.
Sua
rjc.'i

crli
ti)
chuc
qhpn
u* thac
c16u
tu,
cho
vay
vrvi
n:rirc
ti6n
dfi
tho* tliuArr
il'r,:l
i":r.,ir
ltirirrl nj,
th:ic d6u
trr, clio va,""
cld kf
kdt
gitia
hai
bCIrr.
NOi
dung hach
to6n t;ii
khoarr nay
gi6ng
niitr rrdi

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

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

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;
-

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

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

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

rr-i;irr
lf
nghiOp vu khi
cAn thiOt".
.'l
2. Bo
sung
Tai
kho:in
;{896-DU
phong
cu
the
r}}i
r;tri ri,l,:' i.,ii}'r
i',ef ,i**ai
bAng
fai khoin nDrv
dtng
cl0
phan
6nh
viOc tricir"lf,l;
vir.';u
tlLiirr:
riri
1:irnnil
i:ri
th€
c10i vcri c6c khodn

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

vay
v6n cho
c6q td chirc vd.
c:6 nhdrr theo hqp
S0ng
ifil
ki ltit
r:iir
"{'{-l'I'D
r:ln.*,,
phai
thqc hi6n
nghla
vu
carn
k€t.
Tii kho6n
92i
co
cdc
tli
khoain cdp IIl sau:
9211-Canl
ki5t
ngoai
bang cluqrr:
phin
loai vdro
niti:n'r
1

ngoai bang
duqc
ph0n
loai
.riic
lrh{rm
r!
{1\^f1,,ni;iri
nga)
92l5-Carn k€t
ngoai bdng
duqc
prhdn
io,3i
i,'Ao
nhf;ru
5
,a.rr.,
r'ci khft
riil;t
m6t v6n)
Tii
khofrn
92ll-Cam
k€t
ngc4i hring
dtrqe
phAn
l*t;i
viur

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

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

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

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

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

v6
phAn
lo4i
no."
NQi
clung
h4ch
to6:rr
tii
khoin
niry
tucmg
tu
nhu
ngi dung
hach to6n
tdi
kho6n
"No
cin
cirri
Y".
W'
vi,t
,.:
'ifi
Tii khorin 92l4-Canr
kOt
ngogi b6ng
clrrqre

ph&n loai
' a.o
tihoirr
;1
.;
i"'i.r
ir$iri rrgiri til*c'
quy
cilnh
hien hdnh vri
ptriir
lo4i ng.
NQi dung hpch
to6n tai khoan
nay
lurrng tu
nhr.r n,;i iir"rirr:.
irqeii
t*i:r,it t.iii
ldrof,n
"Ncl
cdn chf
y".
Tiri khofrn
9215-Carn
kdt ngo+i biing
*urJ"c
p?t$r.l
ir.r;3ii
'i'irir

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

tii kh<ian cd
p
III
sau:
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

i
i
).,ili i:ii ;,.ir;i
riiiril":
r-irr
iii:u
chr-liini
,:l,
rr
iilli,
1i;
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

5. B0 sung
Tii kho:irr
924-Car:r
k6t,;ho
vay
l<h.An;;
iiirl, ri,:lr!;i{i
TAi
khoin
nay
dirng dc hach
toan
tcnan
b0 sO ti0ri
1i.,i'i,1
i;;rr':
i<r-i
r,:iir-;
i,nv
kli0ng
huy ngang
vr3 cti0u ki€rr
chc cfc t0
chirc,
ci
;rhAn
ilrr:,:r
ii1;: ,.l,,ri;g,
r1i
i.l_t;

nhu
n6i
dung
hpch to6n
tdi
khoan 921.
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

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.
-^im\.irrA^aa

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

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

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)

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

ngo4i
bang
dugc
ph0n
lo4i vAo
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