Quyết định 1146/2004/QĐ-NHNN sửa đổi Điều 2 Quyết định 479/2004/QĐ-NHNN năm 2004 ban hành hệ thống tài khoản kế toán các tổ chức tín dụng do Thống đốc ngân hàng nhà nước ban hành

DECISION

ON THE AMENDMENT OF ARTICLE 2, DECISION NO. 479/2004/QD-NHNN DATED 29 APRIL 2004 OF THE GOVERNOR OF THE STATE BANK ON THE ISSUANCE OF THE ACCOUNTS SYSTEM OF CREDIT INSTITUTIONS

THE GOVERNOR OF THE STATE BANK

- Pursuant to the Law on Credit Institutions No. 02/1997/QH10 dated 12 December, 1997 and the Law on the amendment, supplement of several Articles of the Law on Credit Institutions No. 20/2004/QH11 dated 15 June 2004;
- Pursuant to the Law on Accounting No. 03/2003/QH11 dated 17 June 2003;
- Pursuant to the Decree No. 86/2002/ND-CP dated 05 November, 2002 of the Government providing for the function, assignment, authority and organizational structure of the ministries and ministerial level agencies;
- Upon the proposal of the Director of the Accounting - Finance Department,

DECIDES:

Article 1. To amend Article 2 of the Decision No. 479/2004/QH-NHNN dated 29 April 2004 of the Governor of the State Bank on the issuance of the accounts system of credit institutions as follows:

Article 2. This Decision shall be effective from 1 January 2005 and replace following Decisions:

- The Decision No. 435/1998/QD-NHNN2 dated 25 December, 1998 of the SBV's Governor on the issuance of the accounts system of CIs.

- The Decision No. 522/2000/QD-NHNN2 dated 20 December, 2000 of the SBV's Governor on the supplement of accounts and amendment of several provisions on foreign currency accounting in the accounts system of CIs.

- The Decision No. 224/2001/QD-NHNN dated 23 March, 2001 of the SBV's Governor on the cancellation of the financial statement of CIs issued in conjunction with the Decision No. 435/1998/QD-NHNN2 dated 25 December, 1998.

- The Decision No. 482/2001/QD-NHNN dated 24 April 2001 of the SBV's Governor on the amendment, supplement of several accounts to the accounts system of CIs.

- The Decision No. 559/2002/QD-NHNN dated 3 June, 2002 of the SBV's Governor on the supplement of several accounts to the accounts system of CIs.

- The Decision No. 69/2003/QD-NHNN dated 22 January, 2003 of the SBV's Governor on the supplement of several accounts to the accounts system of CIs.

Article 2. This Decision shall be effective after 15 days since its publication in the Official Gazette.

Article 3. The Director of Administrative Department, the Director of the Accounting - Finance Department, Heads of units of the State Bank of Vietnam, General Managers of the State Bank's branches in provinces, cities under the central Governments management, Chairperson of the Board of Directors and General Directors (Directors) of Credit Institutions shall be responsible for the implementation of this Decision.

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