Official Dispatch 44/NHNN-TCKT of January 05, 2009 providing guidance on accounting of investment interests to be received before purchase.
Official Dispatch 44/NHNN-TCKT of January 05, 2009 providing guidance on accounting of investment interests to be received before purchase.
| Sign: | 44/NHNN-TCKT | Document type: | Official Dispatch |
| Promulgation place: | The State Bank | Signer: | Nguyen Thi Thanh Huong |
| Promulgation day: | 05/01/2009 | Effect day: | Known |
| Announcement day: | Updating | Announcement number: | Updating |
| Status: | Known |
| Sign: | 44/NHNN-TCKT |
| Document type: | Official Dispatch |
| Promulgation place: | The State Bank |
| Signer: | Nguyen Thi Thanh Huong |
| Promulgation day: | 05/01/2009 |
| Effect day: | Known |
| Announcement day: | Updating |
| Announcement number: | Updating |
| Status: | Known |
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STATE
BANK OF VIETNAM |
SOCIALIST
REPUBLIC OF VIETNAM |
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No. 44/NHNN-TCKT |
Hanoi,
January 05, 2009 |
To: Credit institutions
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Pursuant to provisions at point 03 belonging to the content of accounting in the account of type 7 – Income of Accounts System of credit institutions (issued in conjunction with the Decision No. 479/2004/QD-NHNN and related supplement, amendment decisions), in the event the CI received interests from stock investment, the CI shall account as follows:
1. For investment interests to be received from the stock investment during the holding time (interests of periods where the CI repurchased the investment): The accountant shall record them as income arising in the period;
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The above is the guidance of the State Bank on the accounting of investment interests to be received in the period from the stock investment, business. During the process of implementation, any obstacle that may arise should be timely reported by the CI to the State Bank (Finance – Accounting Department) for settlement.
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AUTHORIZED
BY THE GOVERNOR OF THE STATE BANK OF VIETNAM
FOR THE DIRECTOR OF FINANCE – ACCOUNTING DEPARTMENT
DEPUTY DIRECTOR
Nguyen Thi Thanh Huong
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