Decision 479/2004/QD-NHNN 2004 promulgating the book-keeping account system of credit institutions

DECISION

Promulgating the book-keeping account system of credit institutions

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THE STATE BANK GOVERNOR

Pursuant to the Law on Credit Institutions No. 02/1997/QH10 dated December 12, 1997;

Pursuant to the Accounting Law No. 03/2003/QH11 dated June 17, 2003;

Pursuant to the Government’s Decree No.86/2002/ND-CP dated November 05, 2002, prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies;

On the consent for the promulgation of the book-keeping account system of the Ministry of Finance at Official Dispatch No. 1138 TC/CDKT dated February 05, 2004;

At the proposal of the Director of the Accounting - Finance Department;

DECIDES:

Article 1. To promulgate together with this Decision the BOOK-KEEPING ACCOUNT SYSTEM OF CREDIT INSTITUTIONS.

Article 2. This Decision takes effect on October 01, 2004 and replaces the following Decisions:

- The State Bank Governor's Decision No. 435/1998/QD-NHNN2 dated December 25, 1998, promulgating the book-keeping account system of credit institutions.

- The State Bank Governor's Decision No. 522/2000/QD-NHNN2 dated December 20, 2000, on the supplement of accounts and amendment of several provisions on the foreign currency accounting in the book-keeping account system of credit institutions.

- The State Bank Governor's Decision No. 224/2001/QD-NHNN dated March 23, 2001, on the cancellation the balance sheet of credit institutions issued in conjunction with Decision No. 435/1998/QD-NHNN2 dated December 25, 1998.

- The State Bank Governor's Decision No. 482/2001/QD-NHNN2 dated April 24, 2001, amending and supplementing a number of accounts in the book-keeping account system of credit institutions.

- The State Bank Governor's Decision No. 559/2002/QD-NHNN dated June 3, 2002, supplementing a number of accounts in the book-keeping account system of credit institutions.

- The State Bank Governor's Decision No. 69/2003/QD-NHNN dated January 22, 2003, supplementing a number of accounts in the book-keeping account system of credit institutions.

Article 3. The Chief of Ministry Office, Director of the Finance - Accounting Department, heads of units under the State Bank of Vietnam, Director of State Bank branches in provinces and centrally-run cities, Chairpersons of Boards of Directors, Chairpersons of Members’ Councils and General Directors and Directors of credit institutions shall implement this Decision./.

* All Appendices are not translated herein.