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  1. NGAIYHANG NHA NIioC ceNGHoAxa nqlrcuu mcrriavrETNAM VIET NAM DQcl$p - Tg do - H4nh phric Sd : 02/2008/QD-NHNN IId Na| ngAy 15 thd.ng 0l nam 2008 QTIYETDINH VOviQc d6i, b6 sungmQts6 tiri khoin trong HQthiingtiri khoin k6 to{n c6c s&'a TOchr?c dgngban hirnhtheoQuy5tdinh ss 47gna04/eE-NrtNl{ngiy tfn 2914/2AA4, ngiy 01i6l2005 guyot ainn Quyiit tlinh sri 807/2a05tQil-t{HNN va sdzgtzttslQE-NHNN ngiy 19t712006 Thdngdiic Ngffnhing Nhi nu&c cua THONGDoC NGANHANG NHA NI'oC Cdn cir Luat Ngen hdng Nhd nudc Vi6t Nam n5m 1997 vd Lu6t sfra d6i, r,l i -- bd sungm6t sd di6u c0aLugt Ngdn hringNhd nufc Vi6t Nam nirn 2003; Cdn cir Luflt cfic Td chuc tin dgng n6m 1997vi Luft sua t16i,b6 sungmOt s6 eiAucua Lugt c6c T'6 chtic tin dpng nbm20A4; Cin cir Luflt K6 todn ndm 2AA3; Cin cir Nehi dlth 52/20034{D-CPngdy. l9l5l20}3 cua Chinh phir quy dinh chric n5ng, nhiQmvp, quydn hpn vh co c6u td chric cua Ngdn hing Nhi nudc ViQt Nam; Dugc sg chdp thtrfrnsua ddi, b0 sung HQ thdng tdi kho6n kti to6n c6c T6 chirc tin dtrngtai Cdng vdn sd 16862/IITC-CDKT ngdy 1011212fr07 B6 Tdi cfia chinh; , t Theo de nghi ciraVir tnr&ngVq K6 to6n- Tdi chinh, m! rL t ! t QUYET D!NH: Eidu 1. Huj'bo mQrs6 ndi dung trong F{Qth6ng tiii khoin k5 toan c{c td chirc tin dung (TCTD) ban,hrinhtheo Quy6t dinh sd 4'/9l2A04lQD-NHN\l nggy 2gl4l2A\4 va Quy6t dinh s6 2gl2006lQD-b{HNNngey rcfi ftAA6 cua Th6ng d6c Ngdn hing Nhir nu6'c(NHN|{) nhu sau: 1. Hufbo m$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-Cam bAoldnh cirokh6chhang; k6t - Tai kho6n 925-Camktittdi tro cho khdchhang.
  2. 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' 'fhOng NHI{}{. d6c rcl] i2A06cua Di€u 2. Sira d$i, bO sung nt2i tlung h4ch todn'*:irii111,':I l,!i lthrulntrotig -.: I-Iq thong tdi khoair cac TCTI) ban hanh theo Quy*t d'.rrh,l"a'r'"!ir'i''Q[J"]Jfli'ii'i '2,914f2A04, rig-ai'ii1""r.ji,rlr5 ()*1'rii r'a ngdy Quy6t dinh sd 807120051QD-F,fFl|ih. dinh sO29/2006/QD-NHNN ngay l\nDAA6 r:,ua Ttrrdrrgr1'jci";lir'.il.l nliit ri;ili: 1 . S u a OOi n q i d u n g h a c h toin tr 6r i c6c tAi khoar : r lii,t 1:;ni1 i liilr .l i.r t]u-t€f citnh sO 807/20051QD-NIINI.{ngay 0il5l2{i05 i.a.t,iji iirl:,,i l'"r{:}i!*;ilr iri':tr cdc tiri khoin quy dinh.tgi khorin 6 Di6u 3 Quyft dlnh sti ilii,.lii;;i,,rQi)-NlilJlngiry lAl7120A6cria Thdng dOcNHNII: 1.1. tl$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,,, iiirlin ci. 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) iii;}' titr,:,* clinh hi0n hdnh v0 irh0n lcpi nc.t. B0n Nq ghi: - Sd ti€n cho c6c td chirc, cf nhdn. T{-''j"i,.} ir;ritv*i'. I' .) - ^ i tien chuy€n tu tili khonn nc' thitLr !1q.',;; Sd , I ii iiir* :;;rng:; thtc, quy dinh hi€n tranh vB phffn loai rir,. B6n C6 ghi: - Sd ti€n thu ng tfuc6.c c:hCIi.., r;Jri!r;. td ci :r',..'[tl'J'Ti kir"i.i;" - ^ i 6 ti )€ n chuy0n sang t*i khoan r r u ll:;r lr ltt:' Fl.:liiii"ti i r ::r ' 5 .. . , i cluy.dfnhhi$n hinh vCI pliAn lo4i no" - Sd ti0n TCTD cltuvd:r sang thr'r.:ili.,r iri n irh lqh*iirr ngoai bang, S0 du Nq: - lihan lrnh ncrvay cua cac to clrlr,c" ,rl',.irr- i.'iri l::rl i'CT[]l kh6c cluqrc tr,i. , 1" ri,:,, . lii;:iiri llit:,.i phAn lo4i v;io nhcm l i ; quy dinh hiQnhdnh v€ phdn l64i ncr. Hgch tohn chi ti€t : - h'f* tAi khod:nchi ti6t theo t*:nglir] i:iLrii',i.;iiniri.r v':r-v ti€ir. L2. Ddi v6'i cfc tai ktic*rr "l lo cdn chir f": '\'i CAc l'ai khoan niry rtrtrng irpch tc6n s0 tiin (d,irr;,:, :' h';irii, ngiiri r* d0 hoirr:vAng) TCTD cho circ'|CTD lchitc,c{c td ch*c, cir r!-,iri:iir,:i'r,r;rii'r',,,:" l;u'q!c: ngcdi) r"ay va dutyc'l-CTil phAn loai rrdo nh6m 2 ffE c.jt: r;liir :,'i iiis,' 11lrviliiil-r hi6n hAnh v€ ph6"nlo4i na. NOi dung hach ttshnc,itctii khcan nay tutrng tu rhr r''iri,,ti.r:l ir:tc:i: ;*iiri c6c te\ikhoan "Nry dfr ti0u chufin". 1"-1.il6i vci cdc tii khoin "No cluoi ti6u chuirr": C6c Tii khoAn niy dirng r1€hach toan s6 tidn (iiiing 'r,r,.i 1.,;.rrrr, rri;cai ;-.r: hoq1c i'irng) TCTD cho cdc TCTD khic, cdc t0 i:h,jrc" nh;ri:r'1r,:"r;,r c6 r'ni'i!'r-C*, il:i'rri'.
  3. Ilgoei) vay vA du.gcTCTL) ph6n lopi vdo nh6rn 3 (Nq dudi tiOu chuAn)theo qu-v dinh hi6n hAnhve phin lopi ng. N$i dung hach toin cdc tdi khoAn ndy tircrngtir nhu nQi dung 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"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 29142A04 cria 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 dgng cg cira TCTD. tdng, grirmc6c 1o4icdng cr,r, 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. tri criatlng lo4i cdng cq, dpng cu. gi6 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
  4. , - DOi vtii c6c c6ng cu, dgng cp c6 gi6 tri nho L;hirrtiit r.lir,.r, hi.riri;a.t clQni4 liinh doanh phai phAn bd mQt ldn 100% gi6tri vao chi phi. - DOi vui cdc c0ng cq, clgngcir xudt dung rn$t lAn co gi* l-i"r la itl.I,rcsr-l l'.rir ^ ' '"l dgng.cLixr:fii ,.jr'iiii.i diurg trong nhi€u kj,ke tofn thi gia tri,cdng cr,r, riu'rc iiacte t to6.nvdo tii khodn"Chi phi cho phAnb6" vi phfi.n diin 1,iid i,i i'hi i:ltn cii* i'"1,' bd i. k6 todn. B0n Ng ghi; - Gia tri c6ng cu, dpng cp nh$pklio, BGnC6 ghi: - Gifriri congcu, dungctr.xu6t liho. Sil Ou ng: - Flian fnh giri tri c6ngcq. chu:g ttil k1-ii;. cl"; H4ch tnin chi ti6t: - M6'tdi khoin chi cp, dgng cr,r." 2"2.Sirac16i rlr.i,. r:"'rr q,:i1i1 ndi dlurghach todn tiri khodn -13-3-i.iri fn, ",'6..", bdngt16ngVi6t Nam: "TAi khofrn 383-Uy thric etfiur cho vay tr5ng tlfing Vii:i i\lrell fur, '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'rr cho vay voj nritc.1i*r tfli i,'i'-,ri tu, tlii,ranliierr t *l a ,1 t h,7pclonguy ttrfe d6u tu, cho vay de k"f k$t giff'ahai bOn. BGn f{g'ghi; - 56 ti6n chuy€n cho t6 chllc nhan u, 1li'ru. .: t,:. i'lte i,il ,.1,i BGn C6 ghi: - S6 tiAn td chirc nhQrruy tirfc dilu ru. r.rJrr.i fhani: i*nin \'.:\' thecrhg? d6ng. Sd ttuNg': - Piiin 6nlr s5 tiAn cil.ry0ncho ti; c]r*, i;l-r.r:i;i,'1?r"- iihu'.1;,1i chua.thrgchi6n rrgieiQp ut tlrf r: 'ifiu-1-r"1, l \ {i.'r'" v1r i i::i II4ch todn chi tiOt: - Md tai kl':oan chi ti6t theo tirrls t,; i:iii,.. :ririi.rirv iiifui. trmg loai u,v thhc dAu tu, cho vav."'" 2.3. Sua rjc.'inoi clunghat:h toan tii kho;in 184-Lrt"'lt:,.,, .r;r'tfL;'- i:llo r.l-v, rJ Dangngoal te: "TAi kho:in 3S1-fiy th$c clsu tu, cho vay b*ng nguai rlx T a i k h o a nn a y . 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 c r l i t i ) d ; r chuc qhpn u* thac c16u cho vay vrvi n:rircti6n dfi tho* tliuArr il'r,:l i":r.,ir tu, ltirirrl nj, th:ic d6u trr, clio va,"" kf kdt gitia hai bCIrr. cld NOi dung hach to6n t;ii khoarrnay gi6ng niitr rrdi ,Jurpii.i.:riri;; tiri i(Llsn 1,,"',i 3 83. "q&r--
  5. m$t s6 nQi dung hach to6n tdi khodn 833-Chi phi thui5ttru nh{p 3. Sua c10i doanh nghi€p tai khoin 27 DiAu 3 Quy6t dinh s0 29?A06!QD-NHNN ngiy nOA6 cua Th6ng d6c NHNN, nhu sau: iCIl7 "Ti.i khoin niy dr)ngct6ph6n 6nh chi phi thud thu nhflp doanh nghi$p cua TCTD bao gdm chi phi thuc^ nhflp doanh nghiQphign hinh vd chi phi thu€ thu thu nh4p cloanhnghiQpho6n l4i lirn chn cir x6c itinh k6t cluAho4t ilQng kitrh doanhcira TCT[) trong nim hiQnhdnh. Hqch tc>rin khocinndy cdn thtrc hiQntheo Chu.dnmu.rc rocin Vi€t l,lam tdi K€ s6 l7-Thu€ thu nhqp daanhnghiQpvd cdc quy dinh sau: 1. Chi phi thu€ thu nh4p doanirnghiQpdugc ghi nh$n vdo tiri kho6n ndy bao gdm chi phi thu6 thu nhflp hign hdnh vd chi phi thu€ thu nhqp hoiln iai khi x6c clinh lgi nhupn (ho[c 16)ctramQtnim tdi chinh. 2. Chi phi thud thu nhdp docmhnghiqp hiQn hunh lir sd thu6 thu nh6p doanhnghiQpphdi nQptinh tr€n thu nhpp chlu thu6 ffong n5m vd thu6 suAtthu6 thu nhQpdoanhnghigp hign hinh. 3. Chi phi ttru€dctanhnghiQp hodn tqi lir sd thu6 thu nh4p doanhnglriQpse phni nQptrong tuong lai ph6t sinh ftr: - Ghi nhgn thu6 thu nhap.holn lpi phii trd trong ndrn; - Hodn nh?p tii sdn thuOthu nhApho6n lpi tld dugc ghi nh$n tu cdc n[m truoc. 4. Thu nhQpthu| thu nhQpdoanh nghiQphodn tqi lb khoAn giam chi phi thu6 thu nhflp doanhnghiQp hof,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 ngay2qi412004 Thong dOcNII{NN nhu sau: cua 1, BO sungngi dung vio Mr,,ic - Nhirng qu;r clinhchung nhu sau: I 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$n phin lopi ng chinlr xnc trri tung khoAnvaylkhhchhangvay theodirngquy ifinh hiQnhAnh; fry- "
  6. + llugc NIINN d6ng j, hfing vdrr1,.6n vi0c l$p i:i:i {rf;,.i tiir frhr:i'rn vd ,.r;i{"' n*u tr€neldncfc tdi khoin c6piI trOnbangcfrLn tAi kht--irn rorii;.' dOi it* 1"2"R6 sungnOidungvdridi6m 5 - Dinh khr:an lrrri,.r J".i:o;ir: iiel: ky ili rhi "Ngodri dtrgcmeyth6mtiikhoa.n,iri ri,,;i: ra,c6cTtlT'L') iiji liri trili rr-i;irr lf nghiOp khi cAnthiOt". vu .'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 nDrv dtng cl0 phan 6nh viOc tricir"lf,l;vir.';u tlLiirr: 1:irnnil riri i: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, BOrr ghi: C6 - 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 rtru phcrrg.l;: i r,i ir 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 b;tu iiilrir ,L",-li 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 ;liii li.] ,''r;r 92i3-Cam l
  7. - S6 tiAn chuyi5n tai kho6n thich hqp kh6c sangtheo tt 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 nghTa tr6o 15nhvay vOn hoftcd5 vr; 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: - IVIct kho6n chi ti€t theo trmg kh6ch hing dugc bAo tii l6nh vay von. Tii khorin 92'1,2-Carn ngopi bing dugc phin lopi vho nh6xn2 (Nq k6t 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$n hanh v6 phdn lopi ng. BOnil{g ghi: - SOtien chuy6nni tei kho6n thich hqp khfc sangtheo quy clfnhhien hinh v€ ph6n lopi no" BOnC6 ghi - S0 tiAn chuy6n sang tlri khoin thich hqp kh6c theo quy dinh hiQn hinh ve ph6n lopi ng: - SOtiAn TCTD htit nghia vr; bio ldnh vay v6n ho4cc16 phAi thgc hiQnnghTa b6o L6nh, vp ,t S0du F{g: - PhAn 6ntr sd tiOn con ph6i b6o lfrnh vay vdn cho kh6ch hdng dugc phAnlo+i.vio nhonr 2 (Nq ctin chf 1i)theo quy dinh hien hdnh v6 phin loAi ng. I{4ch to6n chi ti6t: - Mci tdi kho6n ckrititlt theo tiing khfch hang dtrgc b6o lfinh vay v6n. lliri khorin 9213-Camk6t ngo4i bing duq'c phf,n lo4i viro nh6m 3 (Nq ducri ti€u c:huAn) Tdi khoin ndy diurg d6 hach tofn sd ti€n TCTD cam ktlt bao lSnhvay v6n cho cdc rd chirc, c6 nh6n iheo hop dong dA ki kiStma TCTD chua phAithyc hign ngh?avu theo cam ktlt vA dugc.TClTD phdn k:4i vdo nhom 3 (Nq dudi ti6u chuAn)iheo quy dinh hi$n hinh v6 phAnlo4i no." NQi clungh4ch to6:rr khoin niry tucmg tu nhu ngi dung hach to6n tdi tii kho6n"No cin cirri Y". W'
  8. pbsn luqti'r':-ri Tii khorin 92l4-Canr kOt ngogi b6ng clrrqre ,{ r;hqrrxt {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:-i illrrc lii(:r: t:',li;ii nghTavu fheo cani ket vd du,7cT'CTD ph&n loai '..a.o tihoirr ;1 .;i"'i.rir$iri rrgiri til*c' quy cilnh hien hdnh vri ptriir lo4i ng. irqeii t*i:r,it NQi dung hpch to6n tai khoan nay lurrng tu nhr.rn,;i iir"rirr:. t.iii ldrof,n "Ncl cdn chf y". p?t$r.l Tiri khofrn 9215-Carnkdt ngo+i biing *urJ"c 'i'irir ir.r;3ii nitt'i*r S {F{.t' cri kh:i nlng mfit vOn) d0 lt[:r ' l{lii r'a},' Tai khoin ndy rJiurg hachto6ns0 ti€n T'CTI) i.:i.ru ir''rq v6rr cho cdcto chr-?c, nhdntheohgp d6ng dd k1,k6t rnAl-t-.i i) ci 'llrr,, f:rilii tiru'r liidn ng,hTa"v;r cani k0t vir drrtTc'i'tTD phAnloai vao nltui;t 5 ii't r r:': iihit r;iitip theo mdt vdn) theo quy dinh hiqn hdntrv€ ptrrinlo4i ni1" lJQi
  9. 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 khoan 21. 9 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 hqrpc16ng ki kdt ma TCTD chua dA phai thr;c hiQnnghia vy cam k6t. Tdi khoin 925 co c6c tdi khotn c6p IIi sau: g2sl-Cam k6t ngoai b,6ng clugcphAn1o4iviro 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$n h-opd6ng Tii khoArrn.i,vdung rJ0hqch to6n todu b0 sO ti€n TCTD b6o lSnh ihr,rc ' .^ clongcho c6c tO chu3c, nhAntheo.hqpdOngde ki k€t mi T'CTD chua ' -), t ! tl 1 - 1," hi0n htTp ci phAithgc hiQnnghia vV cam k€t trong hqrpd6ng. Tai kiroin 926 c6 ciic tdi khoin c6p III sau: g26l-Carn k6t ngopi bdngdugc phdn lopi vio nh6m I (NStdu ti€u chuAn) 9262-Camk0tngoai bdngdugc phdn lopi vdo nh6nr 2 (Nq c6n chri;f) 9263-Cam kdt ngct4i bing duc-yc phdn lo1ti vdo rrh6m 3 (No. elu6i ti6u chuAn) 9264-Camk6t ngopi bangdugc ph6n logi viro rrh6ma Nq nghi ngo) 92(,5-C.am ngogi bAngdugc phAn lopi 'rlo nh6m 5 (Nq c6 kha ndng k€t rnAtvdn) Nqi dung hgch tod:ntiri kho6n 926 tuong tg nhu n$i dung hpch to6n tdi l
  10. 927L-Camklitngoqihing dugc phAnlopi vAonhdin I il"lr:'rlritidrrclnrarr) 9272-Camkdt ngo4i b6ngduqrc phdn 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. phflnlopi viro nhtSrn ii".Linghi ngo) c 4 phAn lopi vrio nl":Orn irrt'r i:ir kha n[ng 9275-Catnkdt ngogi bAngdur.,-.c 5 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-r nghTa bac; vu. 'iL-lT'i] l6nh khdc ctroc6ctd chuc,c6 nh8ntheoho.pdOngc16 ki 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""irr ti6u cliufin) clii 9282-Camk€t ngoai bangducyc phdn lopi vio nhonr 2 ir-,.' ';uri. chf y) 9283-Camk6t ngogi bang drrgc phAn loai vao nh*:n .*' iNE cluci ti0ri ,A cnuan) 9284-Cam ngo4i bangdugc ph0n lo4i vAo nhdrr 4 (.1\irl k€t n;:ihingo') 9285-Carn ngoili bing dugc ph0n l
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