NGAIYHANG NHA NIioC ceNGHoAxa nqlrcuu mcrriavrETNAM

VIET NAM DQcl$p - Tg do - H4nh phric

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

QTIYETDINH
VOviQcs&'ad6i, b6 sungmQts6 tiri khoin trong HQthiingtiri khoin k6 to{n c6c
TOchr?ctfn dgngban hirnhtheoQuy5tdinh ss 47gna04/eE-NrtNl{ngiy
Quyiit tlinh sri 807/2a05tQil-t{HNNngiy 01i6l2005va guyot ainn
2914/2AA4,
sdzgtzttslQE-NHNN ngiy 19t712006 cuaThdngdiic Ngffnhing Nhi nu&c

THONGDoC NGANHANG NHA NI'oC

Cdn cir Luat Ngen hdng Nhd nudc Vi6t Nam n5m 1997 vd Lu6t sfra d6i,
r,l i --
bd sungm6t sd di6u c0aLugt Ngdn hringNhd nufc Vi6t Nam nirn 2003;
Cdn cir Luflt cfic Td chuc tin dgng n6m 1997vi Luft sua t16i,b6 sungmOt
s6 eiAucua Lugt c6c T'6 chtic tin dpng nbm20A4;
Cin cir Luflt K6 todn ndm 2AA3;
Cin cir Nehi dlth 52/20034{D-CPngdy. l9l5l20}3 cua Chinh phir quy
dinh chric n5ng, nhiQmvp, quydn hpn vh co c6u td chric cua Ngdn hing Nhi
nudc ViQt Nam;
Dugc sg chdp thtrfrnsua ddi, b0 sung HQ thdng tdi kho6n kti to6n c6c T6
chirc tin dtrngtai Cdng vdn sd 16862/IITC-CDKT ngdy 1011212fr07 cfiaB6 Tdi
chinh;
, t
Theo de nghi ciraVir tnr&ngVq K6 to6n- Tdi chinh,
m! rL t ! t

QUYET D!NH:

Eidu 1. Huj'bo mQrs6 ndi dung trong F{Qth6ng tiii khoin k5 toan c{c td
chirc tin dung (TCTD) ban,hrinhtheo Quy6t dinh sd 4'/9l2A04lQD-NHN\l nggy
2gl4l2A\4 va Quy6t dinh s6 2gl2006lQD-b{HNNngey rcfi ftAA6 cua Th6ng d6c
Ngdn hing Nhir nu6'c(NHN|{) nhu sau:
1. Hufbo m$t sOtai kho6.ntrong HQ thdng tdi kho6n k6 torin cic TCTD
'Ihong
ban hanh theo Quy6t dinh t6 qlgtZOO4lQD-NHNb{ngay 2gl4i2}A4 cira
dOcNHNN:
- Tdi kho6n 3|z-Giatri cdng cu lao dQngdangdung de ghi vio chi phi;
- Tei khoAn921-Camk6t bAoldnh cirokh6chhang;
- Tai kho6n 925-Camktittdi tro cho khdchhang.
 2 . H u y'o o k|o i i n 2 8 E i €1r 2 Quy0t clinh se' 2t) ,"Jtt::{ "illi- l\l{ } ild ngi r S'
'fhOngd6cNHI{}{.
rcl] i2A06cua
-.: l,!i lthrulntrotig
Di€u 2. Sira d$i, bO sung nt2i tlung h4ch todn'*:irii111,':I
I-Iq thong tdi khoair cac TCTI) ban hanh theo Quy*t d'.rrh,l"a'r'"!ir'i''Q[J"]Jfli'ii'i
'2,914f2A04, rig-ai'ii1""r.ji,rlr5r'a ()*1'rii
ngdy Quy6t dinh sd 807120051QD-F,fFl|ih.
dinh sO29/2006/QD-NHNN ngay l\nDAA6 r:,uaTtrrdrrgr1'jci";lir'.il.l nliit ri;ili:

1 . S u a OOi n q i d u n g h a c h toin tr 6r i c6c tAi khoar : r lii,t 1:;ni1i.r i liilr .l

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 lAl7120A6cria Thdng dOcNHNII:

1.1. tl$i vcri cdc tii khoin "No ctuti0u cliuAn":

.\ '';i.i-nr.
C6c Tii ktro6n nd-vclung c1€harchtodn..s0tii:n (ciii;rg. i ligci,ti ti;
hoflc vdng)'|CTD cho ciicTL-]TDkhdc, c6c tS ch,ii,,,ci. iiirlin ti;,.;i1; tlLt{ic,rttrrr:
ngoii) vay rzddu-gc T'CTD ptrin lo4i vdo nhom l {Nr,t clu l.i,:i;,.,ir.rar-r) titr,:,*iii;}'
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;ritv*i'.
.)
- ^Sd
i , I
ii iiir* :;;rng:;
tien chuy€n tu tili khonn nc' thitLr !1q.',;; thtc,
quy dinh hi€n tranh vB phffn loai rir,.
B6n C6 ghi: - Sd ti€n thu ng tfuc6.ctd c:hCIi.., ci r;Jri!r;.:r',..'[tl'J'Tikir"i.i;"
- ^5i 6 ti. . )€. n chuy0n
, i
sang t*i khoan r r u ll:;r lr ltt:' Fl.:liiii"ti i r ::r '
cluy.dfnhhi$n hinh vCIpliAn lo4i no"
- Sd ti0n TCTD cltuvd:r sang thr'r.:ili.,r iri n irh lqh*iirr
ngoai bang,
S0 du Nq: - lihan lrnh ncrvay cua cac to clrlr,c"i.'iri,rl',.irr-
l::rl i'CT[]l
tr,i.
kh6c cluqrcphAn lo4i v;io nhcm l i ; , 1" ri,:,, . lii;:iiri llit:,.i
quy dinh hiQnhdnh v€ phdn l64i ncr.
Hgch tohn chi ti€t :
- h'f* tAi khod:nchi ti6t theo t*:nglir] i:iLrii',i.;iiniri.r v':r-v
ti€ir.

L2. Ddi v6'i cfc tai ktic*rr "l lo cdn chir f":
'\'i
CAc l'ai khoan niry rtrtrngd0 irpch tc6n s0 tiin (d,irr;,:, :' h';irii, ngiiri r*
hoirr:vAng) TCTD cho circ'|CTD lchitc,c{c td ch*c, cir r!-,iri:iir,:i'r,r;rii'r',,,:"
l;u'q!c:
ngcdi) r"ay va dutyc'l-CTil phAn loai rrdo nh6m 2 ffE c.jt: r;liir :,'i iiis,' 11lrviliiil-r
hi6n hAnh v€ ph6"nlo4i na.
NOi dung hach ttshnc,itctii khcan nay tutrng tu rhr r''iri,,ti.r:l ir:tc:i:;*iiri
c6c te\ikhoan "Nry dfr ti0u chufin".

1"-1.il6i vci cdc tii khoin "No cluoi ti6u chuirr":

C6c Tii khoAn niy dirng r1€hach toan s6 tidn (iiiing 'r,r,.i 1.,;.rrrr,
rri;cai ;-.r:
hoq1ci'irng) TCTD cho cdc TCTD khic, cdc t0 i:h,jrc"c6 nh;ri:r'1r,:"r;,r
il:i'rri'.r'ni'i!'r-C*,
Ilgoei) vay vA du.gcTCTL) ph6n lopi vdo nh6rn 3 (Nq dudi tiOu chuAn)theo qu-v
dinh hi6n hAnhve phin lopi ng.
N$i dung hach toin cdc tdi khoAn ndy tircrngtir nhu nQi dung trqrchto6n
c6c tii khoAn"N0 du ti€u chudn".
1.4. DOi vdi cdc tdi khoin "Nq nghi ngd":
Ctic TAi khoAn ndy dung d€ hach to6n"sdti€n (ddng Vigt Nam, ngopi tQ
hofic vAng)TCTD cho c6c TCTD kh6c, c6c td chuc, c6 nhdn (trong nudc, nudc
ngoAi)vay vh dugc TCT'D phdn lo4i vao nhom a Nq nghi ng$) theo quy dinh
hiQnhinh v€ phdnloqi ng"
NQi dung hpcir to6n c6c tdi khoSn ndv turyngtp nhu nQi dung hgch tofn i.'.li
cac tiri kho6n"Ng cluti€u chudn". , ,\'1

-t'5

1.5.Diii vdi cdc tdi khodn"Ng c6 khi ndngmdt v6n": ,ift

,! $r
C6c Tai khoAn ndy dring d6 hAch to6tr.s6tiAn (d0ng ViQt Nam, ngo4i tg ;;
hopc vdng) TCTD cho c6c TCTD khfc, c6c td chirc, c6 nhAn (trong pu6.c,nudc
ngoii) vay vA dugc'I'CTD phdnlopi vio nh6n: 5 (NA'c6kh$ ndngmAtvOn)theo
quy dinh hi6n hinh v€ phAnlo4i 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 sOtii 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 29142A04cria Th6ng d6c NHNN, nhu sau:
2.1. Suact6itai khodn31l-Cdngcp lao cfQng
dangdung:
"Tii khoin 3I1-Cdngcg, dgng cp
T'ii khoan niry dung d6 ph6n 6nh gi6 tri hi€n c6 vir tinh hinh bi€n dOng
tdng, grirmc6c 1o4icdng cr,r,dgng cg cira TCTD.
Flach toan tui khadrtndy phai tfurc hi€n thea m\tsd quy dinh sau:
- K6 todn nh{p, tdn kho cdng cp, dpng cir ph6i phin 6nh theo gid tri
thr;c t6. ",ret,
- Ngoii s0 tiri khoAnkd to6n chi ti6t hach to6n theqrgi6 tri cira cdng c11
d+ng rU, k6 toSnphti mo s6 chi tii5t cdng cp, dpng cU ct€ghi chdp, theo ddi sd
luo-ng.gi6 tri criatlng lo4i cdng cq, dpng cu.
Thu kho phai mo the kho d€ ghi ch€p,theo ddi sd luq,ng cfia tung 1o4i
cOngcu, dung cu phu hqp viri viQcmcrs6 cirak0 tofn.
- Ddi vo'i cdng cp,.dgng cir *u6t dirng cho.hogt dr6ngkinh doanh: ptrii
dugc ghi chep,theo dOi ue nign v4t vd gif tri tr0n s6 ctri ti€t theo rJ6itimg noi sil
dUngvir nguoi chiu tr6ch nhipm v,^t"h^r
4! Vrt*!r
 - DOi vtii c6c c6ng cu, dgng cp c6 gi6 tri nho L;hirrtiit r.lir,.r,, hi.riri;a.tclQni4
liinh doanh phai phAn bd mQt ldn 100% gi6tri vao chi phi.
- DOi vui cdc c0ng cq, clgngcir xudt dung rn$t lAn co gi* l-i"rl'.rirla itl.I,rcsr-l
^
diurg trong nhi€u kj,ke tofn thi gia tri,cdng cr,r,dgng.cLixr:fii ,.jr'iiii.i
riu'rc iiacte
' '"l t

to6.nvdo tii khodn"Chi phi cho phAnb6" vi phfi.nbd diin 1,iidi.i,i i'hi i:ltn cii* i'"1,'
k6 todn.
B0n Ng ghi; - Gia tri c6ng cu, dpng cp nh$pklio,
BGnC6 ghi: - Gifriri congcu, dungctr.xu6tliho.
Sil Ou ng: - Flian fnh giri tri c6ngcq. chu:gcl";ttil k1-ii;.

H4ch tnin chi ti6t:

- M6'tdi khoin chi
cp, dgng cr,r."

2"2.Sirac16indi dlurghach todn tiri khodn -13-3-i.iri fn, q,:i1i1

rlr.i,. r:"'rr ",'6..",
bdngt16ngVi6t Nam:
"TAi khofrn 383-Uy thric etfiurfur,cho vay tr5ng tlfing Vii:i i\lrell
'IAi
kho6n ndlr ciungctfl phin 6ntrlsOtiitl d$ng Viqt i'ni;;ri ;-{..'l'L:ch*'o'iti
cho c6c td chirc nh$n uy th6c dA'rrtu, cho vay voj nritc.1i*r tfli i,'i'-,ri
tlii,ranliierr
t *l a ,1 t
h,7pclonguy ttrfe d6u tu, cho vay de k"f k$t giff'ahai bOn.
BGn f{g'ghi; - 56 ti6n chuy€n cho t6 chllc nhan u, 1li'ru.,.1,i
.: t,:. i'lte i,il\
BGn C6 ghi: - S6 tiAn td chirc nhQrruy tirfc dilu ru. r.rJrr.i
\'.:\' fhani: i*nin
thecrhg? d6ng.
Sd ttuNg': - Piiin 6nlr s5 tiAn cil.ry0ncho ti; c]r*, i;l-r.r:i;i,'1?r"-iihu'.1;,1i
chua.thrgchi6n rrgieiQpv1rut tlrf r: 'ifiu-1-r"1,
i i::il \ {i.'r'"
II4ch todn chi tiOt:
- Md tai kl':oan chi ti6t theo tirrls t,; i:iii,.. :ririi.rirv iiifui.
trmg loai u,v thhc dAu tu, cho vav."'"

2.3. Sua rjc.'inoi clunghat:h toan tii kho;in 184-Lrt"'lt:,.,,.r;r'tfL;'-i:llo r.l-v,

rJ
Dangngoal te:
"TAi kho:in 3S1-fiy th$c clsu tu, cho vay b*ng nguai rlx
T a i k h o a nn a y .d u n g d 0 p h i n a n h g i a t r i . n g c p it e " l t - ' 1 ' l -; i" i ; . i " , : rr,, I i r cr r l i t i )
chuc qhpn u* thac c16utu, cho vay vrvi n:rircti6n dfi tho* tliuArr il'r,:l i":r.,irltirirrl nj,
th:ic d6u trr, clio va,""cld kf kdt gitia hai bCIrr.
NOi dung hach to6n t;ii khoarrnay gi6ng niitr rrdi ,Jurpii.i.:riri;;
1,,"',itiri i(Llsn
3 83. "q&r--
 3. Sua c10im$t s6 nQi dung hach to6n tdi khodn 833-Chi phi thui5ttru nh{p
doanh nghi€p tai khoin 27 DiAu 3 Quy6t dinh s0 29?A06!QD-NHNN ngiy
iCIl7nOA6 cua Th6ng d6c NHNN, nhu sau:
"Ti.i khoin niy dr)ngct6ph6n 6nh chi phi thud thu nhflp doanh nghi$p cua
TCTD bao gdm chi phi thuc^thu nhflp doanh nghiQphign hinh vd chi phi thu€
thu nh4p cloanhnghiQpho6n l4i lirn chn cir x6c itinh k6t cluAho4t ilQng kitrh
doanhcira TCT[) trong nim hiQnhdnh.
Hqch tc>rintdi khocinndy cdn thtrc hiQntheo Chu.dnmu.rcK€ rocin Vi€t l,lam
s6 l7-Thu€ thu nhqp daanhnghiQpvd cdc quy dinh sau:
1. Chi phi thu€ thu nh4p doanirnghiQpdugc ghi nh$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)ctramQtnim tdi chinh.
2. Chi phi thud thu nhdp docmhnghiqp hiQn hunh lir sd thu6 thu nh6p
doanhnghiQpphdi nQptinh tr€n thu nhpp chlu thu6 ffong n5m vd thu6 suAtthu6
thu nhQpdoanhnghigp hign hinh.
3. Chi phi ttru€dctanhnghiQphodn tqi lir sd thu6 thu nh4p doanhnglriQpse
phni nQptrong tuong lai ph6t sinh ftr:
- Ghi nhgn thu6 thu nhap.holn lpi phii trd trong ndrn;
- Hodn nh?p tii sdn thuOthu nhApho6n lpi tld dugc ghi nh$n tu cdc n[m
truoc.
4. Thu nhQpthu| thu nhQpdoanh nghiQphodn tqi lb khoAn giam chi phi
thu6 thu nhflp doanhnghiQphof,n 14iphit sinh tri:
- Ghi nhan tiri sin thu6 thu nhap hodn 14itrong ndm;
- lloan nhflp thuSthu nhap hodn lai phdi trh dd dugc ghi nh4n trlrcdc 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
ngay2qi412004cua Thong dOcNII{NN nhu sau:
1, BO sungngi dung vio Mr,,icI - Nhirng qu;r clinhchung nhu sau:
1.1. BO sungnQi dungvdo di6m 3.1 - VC m'i vd su dqng tdi khoAncApIII
"3.1"3 - DOi v6i cdc tdi khoAntheo ddi c6c ldro6nno; c6c khoanb6o tr5nh,
chfp nhpn thanh toirn vir cam k6t cho vay khong huy ngang vO didu kiQn vi co
thoi di6rn thgc hiQncp th€ phr\ hqp vtii quy dirrh v0 phfrnlo4i ng hiQnhdnit:
TCTD dugc iap chi ri6u cfc tii klroAnn€ti trOndtin 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 hucnrgdin khi
co du c6c dii:u ki$n quy dinh tei di6m 3.1.1va c6c tli€u kiQnsau:
"i-Ci) hQthdng cdrrgnghQthOngtin rIAmb6o th$c hi$n phin lopi ng chinlr
xnc trri tung khoAnvaylkhhchhangvay theodirngquy ifinh hiQnhAnh; fry- "
 + llugc NIINN d6ng j, hfing vdrr1,.6n
vd vi0c l$p i:i:i {rf;,.i,.r;i{"'
tiir frhr:i'rnn*u
tr€neldncfc tdi khoin c6piI trOnbangcfrLndOitAi kht--irnit* rorii;.'
1"2"R6 sungnOidungvdridi6m 5 - Dinh khr:anky lrrri,.r ili J".i:o;ir:rhi iiel:
"Ngodrira,c6cTtlT'L')dtrgcmeyth6mtiikhoa.n,iriiiji ri,,;i:liri trili rr-i;irr
lf nghiOpvu khi cAnthiOt".
.'l
2. Bo sung Tai kho:in ;{896-DU phong cu the r}}i r;tri ri,l,:'i.,ii}'ri',ef ,i**ai
bAng
fai khoin nDrvdtng cl0 phan 6nh viOc tricir"lf,l;vir.';u tlLiirr:riri 1:irnnili:ri
th€ c10ivcri c6c khodn cani k6t bdo l5nJr, carn kr-{tcri"rlii,'i-iv,, |rr,u niif.rr tiri n};
todn,... cira TCTD.iui kliiclr hang nhim xuly.rui ro tin Curili ii:irr;.ir biurgirLlnlt
hopt ddng ngOnhdng theo cluy dinh hign hanh v€ phAn loai nrr,

BOrrC6 ghi: - S0 dr,l ptrong cir thi dOi vli c.l, ,,lril i.-i1npoai bang
dugc trfch lBp.
Il6n Ng ghi: - Xf'lyy1ktioan nii ro;
i
- Floannhaps0 ch0nhltch rtruphcrrg.l;: i r,iir
S0 du C6: - Phdn irnh s6 du phdng cu th0 olia c,rjl l..i:tirilr:;iiberig
hiQnuo"
H4ch tnrln chi ti6t:
- l\{o tii khoAnchi ti0t theo cAcirhiiiiirrirv

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

"Tdi kiroiin nAy clungd€ pirrin 6nh toin b0 s0 tiin T{iTli ,.:rri}t,L",-li
b;tu iiilrir
vay v6n cho c6q td chirc vd. c:6nhdrr theo hqp S0ng ifil ki ltit r:iir "{'{-l'I'Dr:ln.*,,
phai thqc hi6n nghla vu carn k€t.
Tii kho6n 92i co cdc tli khoaincdp IIl sau:
9211-Canl ki5tngoai bang cluqrr:phin loai vdroniti:n'r 1 il,*,i i-liitii'u uiliriri)
9212^Cam k0t ngoqli.biing elugc phfrn loiri vdo rrjton: I 1,r.l,.i,''r;r ;liii li.]
92i3-Cam l<61ngo4i trang duoc phdn loai vao nhluir .1 ,'r.ic1ihrt:ri ti*ii
chuAn)
9214-Camk6t ngoai bang duqc ph0n loai .riic lrh{rmr! {1\^f1,,ni;iri nga)
92l5-Carn k€t ngoai bdng duqc prhdnio,3i i,'Aonhf;ru 5 ,a.rr.,r'ci khft riil;t
m6tv6n)
Tii khofrn 92ll-Cam k€t ngc4i hring dtrqe phAn l*t;i viur llhrixni triYe;'
ihi ti€u chu6n)
Tdi khofinnay dung dti hachto*n sd tidn TCTL) uarr l,.iiii,';ir.,
iiir,irva;,,'
r'ilir
cho cac t0 chuc,-cf nhfintheohgp ddng dAki k-6tnri Ti'?L;\ .'i-rir''i:h;ii rhi-r<:
irifli
nghTavu carnk6t ve dur;r:TCTD ph0n loai vio uhslniI ilirr iiil ;ii:ir ;liri;irri :iico
quy rlinirhiQnhanhv0 phAnloqi no.
BOnNq ghi: - Sd ti6nbdo iSnhvav von:
 - S6 tiAn chuyi5ntt tai kho6n thich hqp kh6c sangtheo
quy dinh hien hdnh v€ phdn lo4i ns.
BOnC6 ghi: - 56 ti0n chuyiin sang tii khoin thich hqp khdc theo
quy dinh hiQnhdnh vd phAnlo4i ng;
- SOti€n TCTD h€t nghTavr; tr6o 15nhvay vOn hoftcd5
ph6i thuc hiQnnghia vu b6o 15nhvay v6n.
Sd du No: - 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:
- IVIcttii kho6n chi ti€t theo trmg kh6ch hing dugc bAo
l6nh vay von.
k6t ngopi bing dugc phin lopi vho nh6xn2 (Nq
Tii khorin 92'1,2-Carn
I ., ,.
can cnu y,
vi,t
Tii khoin niry clirng d6 hach to6n s6 tiAn TCTD cam k€t bio l6nh vay -.,.:
vdn, cho c6c td chirc, cd nhffntheo hqp ddng dA ky k6t mi TCTD chua phdi thpc
hiQnngtria vu theo cam k6t vi rJrrgcTCTD phdn loai vio uh6rn 2 (Nq cdn chri y)
'ifi
theo quy dinh hi$n hanh v6 phdn lopi ng.
BOnil{g ghi: - SOtien chuy6nni tei kho6n thich hqp khfc sangtheo
quy clfnhhien hinh v€ ph6n lopi no"
BOnC6 ghi - S0 tiAn chuy6n sang tlri khoin thich hqp kh6c theo
quy dinh hiQn hinh ve ph6n lopi ng:
- SOtiAn TCTD htit nghia vr; bio ldnh vay v6n ho4cc16
phAi thgc hiQnnghTavp b6o L6nh,
,t

S0du F{g: - PhAn 6ntr sd tiOn con ph6i b6o lfrnh vay vdn cho
kh6ch hdng dugc phAnlo+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 ckrititlt theo tiing khfch hang dtrgc b6o
lfinh vay v6n.
lliri khorin 9213-Camk6t 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 lSnhvay v6n
cho cdc rd chirc, c6 nh6n iheo hop dong dA ki kiStma TCTD chua phAithyc hign
ngh?avu theo cam ktlt vA dugc.TClTD phdn k:4i vdo nhom 3 (Nq dudi ti6u
chuAn)iheo quy dinh hi$n hinh v6 phAnlo4i no."
NQi clungh4ch to6:rrtii khoin niry tucmg tu nhu ngi dung hach to6n tdi
kho6n"No cin cirri Y". W'
 pbsn luqti'r':-rir;hqrrxt
Tii khorin 92l4-Canr kOt ngogi b6ng clrrqre ,{ {hiS"
nghi ngd)
Tai khoarr ndy dtng d6 h.1chtofn so tiAn TC'ill] r:anti,ii l-i,r; laiih vay t'n6
cho c6c t6 chric. ca nh0n theo hgp d6ng dA ky k6t mir Till"L) t:i;ii:-it:',li;iiillrrc lii(:r:
nghTavu fheo cani ket vd du,7cT'CTD ph&n loai '..a.otihoirr ;1 .;i"'i.rir$iri rrgiri til*c'
quy cilnh hien hdnh vri ptriir lo4i ng.
irqeii t*i:r,itt.iii
NQi dung hpch to6n tai khoan nay lurrng tu nhr.rn,;i iir"rirr:.
ldrof,n "Ncl cdn chf y".
'i'irirnitt'i*r S {F{.t'
Tiri khofrn 9215-Carnkdt ngo+i biing *urJ"cp?t$r.lir.r;3ii
cri kh:i nlng mfit vOn)
' l{lii r'a},'v6rr
Tai khoin ndy rJiurgd0 hachto6ns0 ti€n T'CTI) i.:i.rult[:r ir''rq
ci nhdntheohgp d6ng dd k1,k6t rnAl-t-.i i) 'llrr,, f:rilii tiru'r liidn
cho cdcto chr-?c,
theo cani k0t vir drrtTc'i'tTD phAnloai vao nltui;t 5 ii't r r:': iihit r;iitip
ng,hTa"v;r
mdt vdn) theo quy dinh hiqn hdntrv€ ptrrinlo4i ni1"
lJQi <lung h4ctr to6n tii khoan niy tirong tir uhi-i ririi
kho6n "Ng cAn chf y"."

4. ROsungTrii khoirt 922-Carnk0t bdo iiinh thanhlciin

Tai kho6n niy dung d0 hach to6n.toAnLriis6,tiAn'i'r-"ii] iuio ii:nh uliar:h
toen cho cdc t6 chuc, c6 nhin thco trqrpddng iln.$r k€t nra iE-..i:i i:ir:ia.nirii "rir1i:i::
hi0n nghia vu theo cam l.-Bt.
Tdi khoAn 922 co cic tii kh<iancdp I I I s a u :
k€t ngoaibangdugc phin lopi ',-i"onhon"ri iin,'r sli 1i*ucl:ri,rn,l
9221,-Carn
9222-C.amk$t ngr:aitrirngclugcphin loai viio nhdirri il'..r,:i* citri y-)
9223-CamkOt ngoili bang tliroc ph0ri lo4.i vao lrhc;rr .r,ii"g r-irrriii ti$Li
chuAn,)
9221-Camketngcai tring cfutrcphiin loai vao nlidln rl r \ r . l , , 1 i , i 1 . q y i l ' ,
9225-CantK C I ngo4i bring clugc pirfin lc;ai r,,acnirttnr i i ).,ili i:ii ;,.ir;i riiiril":
m6tv6n)
lr{Oidung hpch toiirr tdi k{rrian922 tuong tr,r
i<hoan
921.
5. B0 sung Tii kho:irr924-Car:rk6t,;ho vay l<h.An;;
iiirl, ri,:lr!;i{i
TAi khoin nay dirng dc hach toan tcnanb0 sO ti0ri 1i.,i'i,1i;;rr':i<r-ir,:iir-; i,nv
kli0ng huy ngang vr3cti0uki€rr chc cfc t0 chirc, ci ;rhAnilrr:,:rii1;: ,.l,,ri;g, g*t
r1i i.l_t;
rni [CTl] chua phdi thuc hi$n nghTavp cani k6t.
T'rii khoan 924 ca cic tiri i<hoancip III sau:
9241-Cam kdt ngoai bang tlugc phdn loai vi.c nhrl:l i ii.,l r-irriii:u chr-liini
9242-Carn k€t ngoqi b;ing c1iro.,c
phin loai r,'aonhi;rn .: i r.i:.i,:l,rr iilli, 1i;
9243-CamkOtngoai bulg dugc phAnlo*i vAii r;horrri li';tt ,r*t't ttUtt
chuAn) qY*:
 9244-Camkiit ngopi b4ngdugc ph6n lo4i vdo nh6m a Nq nghi ngcr)
9245-Camk€t ngo4i bing dugc phfln lopi vao nh6m 5 (Nq c6 khd ndng
m6t t'dn;
NOi dung hqch toin tAi kho6n 924 turyngtu nhu n6i dung hpch to6n tdi
k h o a n9 2 1 .

6. BO sungTdi kho6n 925-Camk6t trcng nghiQpvp L/C

T'di khodn niy dirng d€ hach to6n toirn b0 sd tidn TCTD cam k6t trong
nghiQpvg L/C cho cac t0 chuc, cf nhdntheo hqrpc16ngdA ki kdt ma TCTD chua
phai thr;c hiQnnghia vy cam k6t.
Tdi khoin 925 co c6c tdi khotn c6p IIi sau:
g2sl-Cam k6t ngoai b,6ngclugcphAn1o4iviro nh6m 1 (Nq du ti€u chuAn)
9252-Camktl ngopi bing duq'cphAnlo4i vio nh6rn 2 (Nq cdn chri 1i?)
9253-Cam k6t ngo4i blng dugc ph0n loqri vdo nhdm 3 (Nq du6i ti€u
chuAn)
9254-Camkdt ngo4i bangdugc ph6n lo4i vAonh6m a (Nqinghi ngti)
92!t5-Camk€t ngopi bfng dugc phdn loai vio nh6m 5 (Nq c6 khi ndng
m6t odn;
hiQi dung h.3chto6n tdi khodn 925 tuong tg nhu nQi dung lipch to6n tii
khoin 921.
-^im\.irrA^aa
7.8,6 sungTdi khoiin 926-Camk6t b6o ldnh thuc hi$n h-opd6ng
Tii khoArrn.i,vdung rJ0hqch to6n todu b0 sO ti€n TCTD b6o lSnh ihr,rc
'
.^
ci nhAntheo.hqpdOngde ki k€t mi T'CTD chua
' -), t ! tl 1 - 1,"
hi0n htTpclongcho c6c tO chu3c,
phAithgc hiQnnghia vV cam k€t trong hqrpd6ng.
Tai kiroin 926 c6 ciic tdi khoin c6p III sau:
g26l-Carn k6t ngopi bdngdugc phdn lopi vio nh6m I (NStdu ti€u chuAn)
9262-Camk0tngoai bdngdugc phdn lopi vdo nh6nr 2 (Nq c6n chri;f)
9263-Cam kdt ngct4i bing duc-ycphdn lo1ti vdo rrh6m 3 (No. elu6i ti6u
chuAn)
9264-Camk6t ngopi bangdugc ph6n logi viro rrh6ma Nq nghi ngo)
92(,5-C.amk€t ngogi bAngdugc phAn lopi 'rlo nh6m 5 (Nq c6 kha ndng
rnAtvdn)
Nqi dung hgch tod:ntiri kho6n 926 tuong tg nhu n$i dung hpch to6n tdi
l<hoan921.
S. Et6sungTAi khoan 927-CamtctitUeotdnh dg thdu
Tai khodn ndy dung dOhach todn foin b0.sciti€n TCTD bao ldnh dU thAu
cho c6c t6 chirc, c6 irhin tleo hc.rpc16ngdA ki k6t rnd TCTD chua ph6i thtrc hien
, !,,
nghTavu cam kdt trong h,fp ddng"
Tii khoan 927 coc6ctii khoAncflp lil sau:
+.-
 927L-Camklitngoqihing dugc phAnlopi vAonhdin I il"lr:'rlritidrrclnrarr)
9272-Camkdt ngo4i b6ngduqrcphdn loqi vio nhirm ll (irl'r'ui.nciru 1i')
9273-Can k6t ngo4i b6ng dugc phAn lopi vio nh6ur "i' 1i"Jqr cltr*i ti€ri
chuAn)
9274-Cank6t ngopibringduo.c phflnlopi viro nhtSrn4 ii".Linghi ngo)
phAn lopi vrio nl":Orn5 irrt'r i:ir kha n[ng
9275-Catnkdt ngogi bAngdur.,-.c
mAtuony
Ngi dung hirch to6n tdi khoAn 927 tLr$\g tg nhu nQi dul;; irirch todn tiri
khoAn92 I .

9. B6 sungTdi khr:an928-Camk6t bAol6nh kir6c

i trAn TC"it) ,;r-rnghTavu. bac;
'iL-lT'i]
l6nh khdc ctroc6ctd chuc,c6 nh8ntheoho.pdOngc16ki k€t rnr chuaptrai
thr,rchiQnnghia vu cam ktit trnng hqp d6ng.
Tdi khoAn 928 ca c6c tdi kho6nc6p III sau:
g}9t-Cam k€t ngo4i bing dugc ph6n lopi vio nhonr i f i""irrclii ti6u cliufin)
9282-Camk€t ngoai bangducycphdn lopi vio nhonr 2 ir-,.' ';uri.chf y)
9283-Camk6t ngogi bang drrgc phAn loai vao nh*:n .*' iNE cluci ti0ri
,A
cnuan)
9284-Camk€t ngo4i bangdugc ph0n lo4i vAo nhdrr 4 (.1\irln;:ihingo')
9285-Carnk€t ngoili bing dugc ph0n l<laiviro nhdni *{ I Nrr cdrl<}rail6ng
mit v6n)
Ndi dung hpch toan tii kiroan 928 tucrngtg nhu n6i duiri.;ilacir toan t&i
khoan921.

Di6u 4. Quy'€tdfnh niy c6 hiqu luc sau i5 rigay, ke ti-fr;giryiliing {,'0ng

b6o.

Di0u 5. Ch6nhV[n phong,VU tru#ng VU Kd tofn- T'aieliirrh,Cilc truuns

L};c C6ng nghgtin hgc YgAnirdng,Thii tr:udngcrtcdirn vj li,3irrpr*irthriOcl,lgf;ii
hdng Nhd nu6c, Gi6m d6c Ngin hAngNhi nuo'cclii nhdnh tiiili. th;!ril: phS tnl.,
thuQcTrung uong, Chir ticli F{qid{Ong quAntri v.aTOnggianrC,i,-r{iirirn dfic) cric
tOchuc tin dpng chiu tr6ch nhiCInithi hdnhQuy€t dlnh nay"r'.

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

{ ^.w--
Noi nhQn: Pli{) T;i'iNil noc
- Nhudi6u5 (d0thuchi6n);
- Ban ldnirdao NHNN (d€ b/c);
- VPCP (02 ban);
- BQ Tu phdp (dCkidm tra);
- Bo Tai chfnh;
- Luu VP, Vu PC, VU KTTC.

r)r,"hi'fif t-iAl'*rf{
B}hrf{
ti )