Decree No. 93/2017/NĐ-CP
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- Vietnam: How shall a microfinance institution manage and use its capital and assets?
- 11:40, 16/02/2018
- This is a notable content specified in Circular No. 18/2018/TT-BTC of the Ministry of Finance of Vietnam on guidance on financial policies applicable to microfinance institutions.
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- Vietnam: Amounts included in revenues of a microfinance institution
- 11:51, 15/02/2018
- On February 12, 2018, the Ministry of Finance of Vietnam issued Circular No. 18/2018/TT-BTC to provide guidance on financial policies applicable to microfinance institutions.
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- Vietnam: Costs of branches of foreign banks and credit institutions
- 08:25, 14/11/2017
- The costs of branches of foreign banks and credit institutions are the actual expenses on the business of branches of foreign banks and credit institutions; compliance with principles of conformity between revenues and expenditure with valid invoice and document as prescribed by Vietnam’s law.
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- Revenue of credit institutions and branches of foreign banks in Vietnam
- 08:23, 14/11/2017
- The amounts receivable of credit institutions and branches of foreign banks must be determined in accordance with Vietnam’s accounting standards and relevant law provisions with eligible documentary evidence and be included in revenues.
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- Capital of credit institutions, branches of foreign banks in Vietnam
- 08:18, 14/11/2017
- Credit institutions and branches of foreign banks exercising financial autonomy are responsible for their own operation, the fulfillment of their obligations and commitments as prescribed by Vietnam’s law.
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- Vietnam: Distribution of profits applicable to wholly state-owned credit institutions
- 08:26, 14/10/2017
- The profits of credit institutions after deducting losses of previous year as prescribed in the Law on corporate income tax of Vietnam and paying corporate income tax shall be distributed in the following order:
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- Vietnam: Financial regime applicable to credit institutions, branches of foreign banks
- 15:30, 12/08/2017
- The Government of Vietnam issued Decree No. 93/2017/NĐ-CP on the financial regime applicable to credit institutions, branches of foreign banks and financial supervision, assessment of effectiveness of state capital investment in wholly state-owned credit institutions and partially state-owned credit institutions.
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