Chapter IV
FINANCE AND ACCOUNTING OF THE STATE BANK
Article 42. Legal capital
The State Bank's legal capital shall be allocated from the state budget. The level of the State Bank's legal capital shall be decided by the Prime Minister.
Article 43. Financial revenues and expenditures
The State Bank's financial revenues and expenditures shall, in principle, be carried out under the Law on the State Budget- The Prime Minister shall provide for breakdowns of financial revenues and expenditures in conformity with particular professional operations of the State Bank.
Article 44. Financial results
Annual financial results of the State Bank shall be determined based on revenues from banking operations and other revenues, after deducting operation expenses and risk provisions.
Article 45. Funds
1. The State Bank may deduct its annual financial results to set up the following funds:
a/ The fund for the implementation of the national monetary policy;
b/The financial provision fund;
c/ Other funds as decided by the Prime Minister.
2. The deduction levels for the setting up and the use of funds specified in Clause 1 of this Article comply with the Prime Minister's regulations.
3. After making deductions to set up funds specified in Clause 1 of this Article, the remainder of the State Bank's financial results shall be remitted into the state budget.
Article 46. Accounting of the State Bank The State Bank shall conduct accounting according to Vietnam's accounting standards and the specific accounting regime applicable to the central bank under the Prime Minister's regulations.
Article 47. Auditing
Annual financial statements of the State Bank shall be audited and certified by the State Audit.
Article 48. Fiscal year
A fiscal year of the State Bank starts on January 1 and ends on December 31 of the calendar year.
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Luật Ngân hàng Nhà nước Việt Nam 2010 (Bản Word)
Luật Ngân hàng Nhà nước Việt Nam 2010 (Bản Pdf)