Circular 41/2026/TT-NHNN amend Circular 35/2015/TT-NHNN on statistical reporting for credit institutions and foreign bank branches

 
CIRCULAR

Amending and supplementing a number of articles of Circular No. 35/2015/TT-NHNN prescribing the statistical reporting regime applicable to credit institutions and foreign bank branches 

Pursuant to the Law No. 46/2010/QH12 on the State Bank of Vietnam;

Pursuant to the Law No. 32/2024/QH15 on Credit Institutions, which was amended and supplemented by the Law No. 96/2025/QH15;

Pursuant to the Law on Statistics No. 89/2015/QH13, which was amended and supplemented by Law No. 01/2021/QH15 and Law No. 138/2025/QH15;

Pursuant to the Government’s Decree No. 26/2025/ND-CP defining the functions, tasks, powers and organizational structure of the State Bank of Vietnam, which was amended and supplemented by the Decree No. 198/2026/ND-CP;

Pursuant to Decree No. 139/2026/ND-CP detailing the contents of the national statistical reporting regime;

At the proposal of the Director of the Forecasting and Statistics Department;

The Governor of the State Bank of Vietnam promulgates the Circular amending and supplementing a number of articles of Circular No. 35/2015/TT-NHNN prescribing the statistical reporting regime applicable to credit institutions and foreign bank branches.

Article 1. Amending and supplementing Article 3

“Article 3. Report-receiving units

Report-receiving units are units under the State Bank as assigned by the Governor of the State Bank.”.

Article 2. Amending and supplementing Clause 1 Article 4

“1. Forms of periodical statistical reports (hereinafter referred to as report forms): The reporting frequency, time limit for submission of reports, reporting units, reporting contents and instructions for reporting for periodical report forms are specified in Article 11 of this Circular and Appendices 1, 2 and 3 issued together with this Circular.”.

Article 3. Amending and supplementing Clause 2 Article 5

“2. Guidance on the classification of Residents and Non-residents of Vietnam is provided in Appendix 2 issued together with this Circular.”.

Article 4. Amending and supplementing Clause 9 Article 15

“9. To coordinate with the Department of Forecasting and Statistics and the Inspectorate of the State bank in examining and inspecting related organizations and units in their implementation of this Circular.”.

Article 5. Amending and supplementing Clause 6 Article 16

“6. On a quarterly basis, to compile a list of credit institutions violating regulations on statistical reporting and send it to the Inspectorate of the State bank for consideration and handling of violations according to its competence.”.

Article 6. Amending and supplementing Article 18

“Article 18. Responsibilities of the Inspectorate of the State bank

In addition to the responsibilities specified in Article 15 of this Circular, the Inspectorate of the State bank shall inspect entities subject to inspection according to its assigned functions and tasks regarding compliance with this Circular and handle acts of violation in accordance with law regulations.”.

Article 7. Replacing and repealing a number of phrases in Articles 4, 7, 12, 13, 15, 17, 19 and 20

1. To replace the phrase “State Bank branches of provinces and centrally run cities” in Clause 2 Article 4, the phrase “State Bank branches of provinces and centrally run cities (hereinafter referred to as provincial-level State Bank branches)” in Clause 3 Article 7 and the phrase “provincial-level State Bank branches” in Clause 3 Article 7, Point b Clause 4 Article 7; Point a Clause 1, Point c Clause 2 Article 12; Clauses 2 and 3 Article 13; the title of Article 19 and Clause 5 Article 19, Point b Clause 5 Article 20 with the phrase “Regional State Bank branches”.

2. To repeal the phrase “the Banking Supervision Agency” at Point c Clause 2 Article 12, Clause 1 Article 13, the title of Article 15, Clause 2 Article 15, Clause 13 Article 17 and Clause 4 Article 19.

3. To repeal the phrase “specified in the report forms in Part 3 Appendix 1 issued together with this Circular” at Point a Clause 5 Article 20.

Article 8. Amending and supplementing a number of report preparation instructions in Form No. 042-DBTK, Form No. 062-TT and Form No. 063-TT in Part 3 Appendix 1

1. The report preparation instructions in column (1) of Form No. 042-DBTK are amended and supplemented as follows:

“+ Column (1): Statistics on outstanding balances of funds mobilized from the Government, Government agencies and government-attached agencies (including the Vietnam Social Security).”.

2. The report preparation instructions in columns (6) to (9) of Form No. 062-TT are amended and supplemented as follows:

“+ Columns (6), (8), (9): Address of ATM, of which column (9) indicates the code of the province/city where the ATM is located. Province/city codes are specified in Table 8 Appendix 3 issued together with this Circular.

+ Column (7): credit institutions shall not fill in information in this column.”.

3. The report preparation instructions in columns (6) to (9) of Form No. 063-TT are amended and supplemented as follows:

Columns (6), (8), (9): Address of ATM whose operation has been ceased (or is expected to be ceased) for more than 24 hours, of which column (9) indicates the code of the province/city where the ATM whose operation has been ceased (or is expected to be ceased) for more than 24 hours is located. Province/city codes are specified in Table 8 Appendix 3 issued together with this Circular.

- Column (7): credit institutions shall not fill in information in this column.”.

Article 9. Amending and supplementing a number of provisions in Part 2 Appendix 2

1. To amend and supplement Point 5 as follows:

“5. Outstanding credit balance means the entire outstanding balance, at a specific time, of credit extensions granted by credit institutions to organizations and individuals in the following forms:

a) Lending;

b) Discounting and rediscounting of negotiable instruments and other valuable papers;

c) Financial leasing;

d) Factoring;

dd) Amounts paid on behalf of individuals and organizations in the bank guarantee operation;

e) Debts accepted/compulsorily accepted by customers with credit institutions in the operations of issuance/entrusted issuance of letter of credit and outstanding balances of payment negotiation by credit institutions with customers;

g) Issuance of credit cards;

h) Purchase of and investment in corporate bonds (excluding VAMC bonds);

i) Other credit extension operations approved by the State Bank.”.

2. To amend and supplement Point 10 as follows:

“10. Organizations other than credit institutions mean financial institutions other than credit institutions that are established and operate under Vietnamese law, including:

a) The Deposit Insurance of Vietnam;

b) Development investment funds of provinces and centrally run cities;

c) Insurance enterprises; reinsurance enterprises.

d) Small- and medium-sized enterprise credit guarantee funds;

dd) Organizations other than credit institutions providing payment services;

e) Securities companies and securities investment fund management companies;

g) Other organizations.”.

Article 10. Replacing and repealing a number of provisions in Appendix 1, Appendix 2, Appendix 3 and Appendix 4

1. To replace Part 1 Appendix 1 issued together with Circular No. 35/2015/TT-NHNN with Part 1 Appendix 1 issued together with this Circular.

2. To replace Part 2 Appendix 1 issued together with Circular No. 35/2015/TT-NHNN with Part 2 Appendix 1 issued together with this Circular.

3. To replace Form No. 002-DBTK in Part 3 Appendix 1 issued together with Circular No. 35/2015/TT-NHNN with Form No. A1.001-DBTK in Part 3 Appendix 1 issued together with this Circular.

4. To replace Form No. 003-DBTK in Part 3 Appendix 1 issued together with Circular No. 35/2015/TT-NHNN with Form No. A1.002-DBTK in Part 3 Appendix 1 issued together with this Circular.

5. To replace Form No. 006-DBTK in Part 3 Appendix 1 issued together with Circular No. 35/2015/TT-NHNN with Form No. A1.005-TD in Part 3 Appendix 1 issued together with this Circular.

6. To replace Form No. 006.1-DBTK in Part 3 Appendix 1 issued together with Circular No. 35/2015/TT-NHNN with Form No. A1.006-TD in Part 3 Appendix 1 issued together with this Circular.

7. To replace Form No. 006.2-TD in Part 3 Appendix 1 issued together with Circular No. 35/2015/TT-NHNN with Form No. A1.007-TD in Part 3 Appendix 1 issued together with this Circular.

8. To replace Form No. 009-TD in Part 3 Appendix 1 issued together with Circular No. 35/2015/TT-NHNN with Form No. A1.009-TD in Part 3 Appendix 1 issued together with this Circular.

9. To replace Form No. 022.1-TD in Part 3 Appendix 1 issued together with Circular No. 35/2015/TT-NHNN with Form No. A1.014-TD in Part 3 Appendix 1 issued together with this Circular.

10. To replace Form No. 022.2-TD in Part 3 Appendix 1 issued together with Circular No. 35/2015/TT-NHNN with Form No. A1.015-TD in Part 3 Appendix 1 issued together with this Circular.

11. To replace Form No. 029.1-TTGS in Part 3 Appendix 1 issued together with Circular No. 35/2015/TT-NHNN with Form No. A2.004.1-QLGS in Part 3 Appendix 1 issued together with this Circular.

12. To replace Form No. 029.2-TTGS in Part 3 Appendix 1 issued together with Circular No. 35/2015/TT-NHNN with Form No. A2.004.2-QLGS in Part 3 Appendix 1 issued together with this Circular.

13. To replace Form No. 041-DBTK in Part 3 Appendix 1 issued together with Circular No. 35/2015/TT-NHNN with Form No. B.001-DBTK in Part 3 Appendix 1 issued together with this Circular.

14. To replace Forms No. 046-CSTT and 047-CSTT in Part 3 Appendix 1 issued together with Circular No. 35/2015/TT-NHNN with Form No. C.001-CSTT in Part 3 Appendix 1 issued together with this Circular.

15. To replace Form No. 128.1-TTGS in Part 3 Appendix 1 issued together with Circular No. 35/2015/TT-NHNN with Form No. G2.014-QLGS in Part 3 Appendix 1 issued together with this Circular.

16. To replace Form No. 162-TTGS in Part 3 Appendix 1 issued together with Circular No. 35/2015/TT-NHNN with Form No. H.002-QLGS in Part 3 Appendix 1 issued together with this Circular.

17. To replace Tables 1, 2 and 8 Appendix 3 issued together with Circular No. 35/2015/TT-NHNN with Tables 1, 2 and 8 Appendix 3 issued together with this Circular.

18. To repeal the contents concerning “Units receiving and approving reports” in the report forms in Part 3 Appendix 1.

19. To repeal Form No. 001-DBTK; Form No. 012-TTGS; Biểu 014-CSTT; Form No. 024-DBTK; Form No. 025-TTGS; Form No. 026-TTGS; Form No. 027-TTGS; Form No. 033-TTGS; Form No. 037.1-TTGS; Form No. 037.2-TTGS; Form No. 040-TTGS; Form No. 043-CSTT; Form No. 054-TT; Form No. 057-TT; Form No. 059-TT; Form No. 060-TT; Form No. 069-QLNH; Form No. 081-SGD; Form No. 084-QLNH; Form No. 089-SGD; Form No. 093-CSTT; Form No. 096-SGD; Form No. 097-TTGS; Form No. 100-TTGS; Form No. 101-TTGS; Form No. 102-TTGS; Form No. 103-TTGS; Form No. 104-TTGS; Form No. 105-TTGS; Form No. 109-TTGS; Form No. 110-TTGS; Form No. 111-TTGS; Form No. 112-TTGS; Form No. 113-TTGS; Form No. 119.1-TTGS; Form No. 119.2-TTGS; Form No. 120.1-TTGS; Form No. 120.2-TTGS; Form No. 120.3-TTGS; Form No. 122-TTGS; Form No. 124-TTGS; Form No. 128.4-TTGS; Form No. 136.2-TTGS; Form No. 171-TT; Form No. 172-TT; Form No. 181-TTGS in Part 1, Part 2 and Part 3 Appendix 1.

20. To repeal Point 6 Part 2 Appendix 2 issued together with Circular No. 35/2015/TT-NHNN.

21. To repeal Appendix 4 issued together with Circular No. 35/2015/TT-NHNN.

Article 11. Responsibility for implementation organization

Heads of units of the State Bank of Vietnam, credit institutions and foreign bank branches shall be responsible for organizing the implementation of this Circular.

Article 12. Implementation provisions

This Circular takes effect on September 25, 2026.

 * All Appendices are not translated herein.