{"id":697,"date":"2018-04-01T10:36:20","date_gmt":"2018-04-01T10:36:20","guid":{"rendered":"http:\/\/bizlawyer.com.vn\/he-thong-tai-khoan-ke-toan-cac-to-chuc-tin-dung-va-che-do-bao-cao-tai-chinh-doi-voi-cac-to-chuc-tin-dung"},"modified":"2018-04-01T10:36:20","modified_gmt":"2018-04-01T10:36:20","slug":"he-thong-tai-khoan-ke-toan-cac-to-chuc-tin-dung-va-che-do-bao-cao-tai-chinh-doi-voi-cac-to-chuc-tin-dung","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/he-thong-tai-khoan-ke-toan-cac-to-chuc-tin-dung-va-che-do-bao-cao-tai-chinh-doi-voi-cac-to-chuc-tin-dung","title":{"rendered":"H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng"},"content":{"rendered":"

Ng\u00e0y 29\/12\/2017, Ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 22\/2017\/TT-NHNN v\u1ec1 s\u01b0\u0309a \u0111\u00f4\u0309i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u kho\u1ea3n c\u1ee7a h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (TCTD) ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 479\/2004\/Q\u0110-NHNN v\u00e0 ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 16\/2007\/Q\u0110-NHNN c\u1ee7a Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/04\/2018.Theo \u0111\u00f3, Th\u00f4ng t\u01b0 s\u1ed1 22\/2017\/TT-NHNN \u0111\u01b0a ra m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt nh\u01b0 sau:<\/span><\/span><\/span><\/p>\n

1. Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn ngo\u1ea1i t\u1ec7 v\u00e0 v\u00e0ng:<\/span><\/span><\/span><\/p>\n

– Th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n \u0111\u1ed1i \u1ee9ng v\u00e0 c\u00e2n \u0111\u1ed1i gi\u1eefa c\u00e1c t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7 v\u00e0 t\u1eebng lo\u1ea1i ngo\u1ea1i t\u1ec7.<\/span><\/span><\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5 mua, b\u00e1n ngo\u1ea1i t\u1ec7, h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi c\u00e1c b\u00fat to\u00e1n \u0111\u1ed1i \u1ee9ng b\u1eb1ng ngo\u1ea1i t\u1ec7 v\u00e0 b\u00fat to\u00e1n \u0111\u1ed1i \u1ee9ng b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam.<\/span><\/span><\/span><\/p>\n

– V\u00e0ng t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 ngo\u1ea1i t\u1ec7 (v\u00e0ng \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7), \u0111\u01a1n v\u1ecb l\u00e0 \u201cch\u1ec9\u201d v\u00e0ng 99,99% v\u00e0 h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 mua b\u00e1n v\u00e0ng th\u00f4ng qua hai T\u00e0i kho\u1ea3n 4711 v\u00e0 4712 \u0111\u1ec3 h\u1ea1ch to\u00e1n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 h\u1ea1ch to\u00e1n mua b\u00e1n ngo\u1ea1i t\u1ec7.<\/span><\/span><\/span><\/p>\n

– C\u00e1c kho\u1ea3n thu nh\u1eadp, chi ph\u00ed b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam th\u00f4ng qua t\u00e0i kho\u1ea3n mua b\u00e1n ngo\u1ea1i t\u1ec7 \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n thu nh\u1eadp, chi ph\u00ed b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam.<\/span><\/span><\/span><\/p>\n

– Cu\u1ed1i th\u00e1ng, qu\u00fd, n\u0103m khi l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n quy \u0111\u1ed5i theo t\u1eebng lo\u1ea1i ngo\u1ea1i t\u1ec7, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ph\u1ea3i th\u1ef1c hi\u1ec7n quy \u0111\u1ed5i s\u1ed1 d\u01b0, doanh s\u1ed1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam \u0111\u1ec3 t\u1ed5ng h\u1ee3p v\u00e0 ph\u1ea3n \u00e1nh v\u00e0o b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n h\u00e0ng th\u00e1ng b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam<\/span><\/span><\/span><\/p>\n

– C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 100% v\u1ed1n n\u01b0\u1edbc ngo\u00e0i, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch ngo\u1ea1i h\u1ed1i v\u00e0 c\u00e1c h\u1ee3p \u0111\u1ed3ng ph\u00e1i sinh; \u0111\u1ed3ng th\u1eddi, ph\u1ea3i thuy\u1ebft minh n\u1ed9i dung kh\u00e1c bi\u1ec7t gi\u1eefa chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam, \u1ea3nh h\u01b0\u1edfng c\u1ee7a s\u1ef1 kh\u00e1c bi\u1ec7t \u0111\u00f3 \u0111\u1ebfn th\u00f4ng tin tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/span><\/span><\/p>\n

2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 n\u1ed9i dung thu\u1ed9c h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/span><\/span><\/span><\/p>\n

– 7 t\u00e0i kho\u1ea3n thu\u1ed9c M\u1ee5c II \u2013 H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i l\u00e0 20; 275; 387; 41; 419; 994; 996 v\u00e0 b\u1ed5 sung 2 t\u00e0i kho\u1ea3n c\u1ea5p III l\u00e0 t\u00e0i kho\u1ea3n 9823 v\u00e0 t\u00e0i kho\u1ea3n 9833 <\/span><\/span><\/span><\/p>\n

– M\u1ee5c III s\u1ebd c\u00f3 c\u00e1c t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i nh\u01b0 20,273, 34, 387, 419, 471, 6312, 911, 994, 996 v\u00e0 b\u1ed5 sung t\u00e0i kho\u1ea3n c\u1ea5p III l\u00e0 9823, 9833<\/span><\/span><\/span><\/p>\n

3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/span><\/span><\/span><\/p>\n

– Khi thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 s\u1ed1 k\u1ebf to\u00e1n sang \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n m\u1edbi theo nguy\u00ean t\u1eafc sau:<\/span><\/span><\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi TCTD \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p kinh doanh ngo\u1ea1i h\u1ed1i: s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n mua v\u00e0 b\u00e1n chuy\u1ec3n kho\u1ea3n TCTD t\u1ea1i ng\u00e0y thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n.<\/span><\/span><\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi TCTD kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p kinh doanh ngo\u1ea1i h\u1ed1i: s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n mua v\u00e0 b\u00e1n chuy\u1ec3n kho\u1ea3n c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i m\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng th\u1ef1c hi\u1ec7n giao d\u1ecbch nhi\u1ec1u nh\u1ea5t trong k\u1ef3 k\u1ebf to\u00e1n t\u1ea1i ng\u00e0y thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n.<\/span><\/span><\/span><\/p>\n

– T\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi th\u00f4ng tin so s\u00e1nh tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7;<\/span><\/span><\/span><\/p>\n

– Khi thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n, TCTD ph\u1ea3i tr\u00ecnh b\u00e0y r\u00f5 tr\u00ean B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00fd do thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n v\u00e0 nh\u1eefng \u1ea3nh h\u01b0\u1edfng (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh do vi\u1ec7c thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n<\/span><\/span><\/span><\/p>\n

– \u0110\u1ed3ng ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi c\u00f4ng b\u1ed1 ra c\u00f4ng ch\u00fang v\u00e0 n\u1ed9p c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc t\u1ea1i Vi\u1ec7t Nam l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam.<\/span><\/span><\/span><\/p>\n

Ngo\u00e0i ra, th\u00f4ng t\u01b0 c\u0169ng b\u1ed5 sung th\u00eam quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam. <\/span><\/span><\/span><\/p>\n

Th\u00f4ng t\u01b0 s\u1ed1 22\/2017\/TT-NHNN \u0111\u00e3 \u0111\u01b0a ra nh\u1eefng quy \u0111\u1ecbnh tu\u00e2n th\u1ee7 theo c\u00e1c quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 t\u1ea1i Lu\u1eadt K\u1ebf to\u00e1n n\u0103m 2015, g\u00f3p ph\u1ea7n \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh, c\u01a1 ch\u1ebf nghi\u1ec7p v\u1ee5, h\u1ed7 tr\u1ee3 gi\u1ea3i quy\u1ebft c\u00e1c v\u01b0\u1edbng m\u1eafc th\u1ef1c ti\u1ec5n hi\u1ec7n nay.<\/span><\/span><\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 29\/12\/2017, Ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 22\/2017\/TT-NHNN v\u1ec1 s\u01b0\u0309a \u0111\u00f4\u0309i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u kho\u1ea3n c\u1ee7a h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (TCTD) ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 479\/2004\/Q\u0110-NHNN v\u00e0 ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-697","post","type-post","status-publish","format-standard","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/697","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=697"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/697\/revisions"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=697"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=697"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=697"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}