What Accounting Document Templates Are Banks Permitted to Use?

Banks are permitted to use the accounting document templates stipulated in Clause 1, Article 3 of Decision 1789/2005/QD-NHNN regarding the Accounting Document Regime for Banks issued by the Governor of the State Bank. Specifically:

- The accounting document templates as prescribed by the Ministry of Finance applied generally to accounting units, specifically:

+ Units under the State Bank: shall follow the accounting document templates applied to administrative agencies.

+ Credit institutions and non-credit organizations engaged in banking activities: shall follow the accounting document templates applied to enterprises.

- The accounting document templates specific to the banking sector (documents related to payments, credit, and financial revenue and expenditure operations within banking activities) are prescribed by the State Bank. The list and forms of accounting documents specific to the banking sector are stipulated in other regulations.

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