Full Accounting Report on Fixed Assets, Instruments, Tools, and Materials of SBV

11:10, 10/07/2024

This is the important content in Circular 35/2019/TT-NHNN issued by the State Bank of Vietnam, which regulates the accounting of fixed assets, tools, instruments, and materials of the State Bank of Vietnam.

Article 7 of Circular 35/2019/TT-NHNN stipulates accounting reports on fixed assets, tools, instruments, and materials of the State Bank of Vietnam include:

Accounting reports on fixed assets, tools, instruments, and materials of SBV, Circular 35/2019/TT-NHNN

Illustration (source: internet)

- Inventory report of fixed assets (Appendix 24)

- Inventory report of tools and instruments (Appendix 25)

- Inventory report of materials (Appendix 26)

- Depreciation report of fixed assets (Quarterly) (Appendix 27)

- Report on the increase and decrease of fixed assets (Appendix 28)

- Inventory report of other types of assets managed and kept by the unit (Appendix 29).

SBV units prepare and submit accounting reports ensuring completeness, promptness, and accuracy. SBV units are responsible for the reported figures.

Note, accounting for the formation process of assets for basic construction investment projects and non-refundable aid projects (during project implementation) under the SBV system is not subject to the adjustment scope of Circular 35/2019/TT-NHNN.

Refer to other related regulations in Circular 35/2019/TT-NHNN effective from March 1, 2020.

Thu Ba

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