1f Chart of Accounts Eng
48
Coffey International Development Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervisi on February 2008 DETAILED STRUCTU RE OF THE CHART OF A CCOUNTS
Transcript of 1f Chart of Accounts Eng
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Coffey International Development
Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
DETAILED STRUCTURE OF THE CHART OF ACCOUNTS
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Detailed Structure of the Chart of Accounts
Coffey International Development 1A-1Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
A DETAILED STRUCTURE OF THE CHART OF ACCOUNTS FOR SAVINGS AND CREDIT UNIONS
Section 1: Operating Income Accounts
Interest Income on Loans and Advances to Members/Customers – Account 10
101 Interest Income from Consumer Loans
1011 In Lao Kip
1012 In foreign/other currencies
102 Interest Income from Business Loans
103 Interest Income from Agricultural Loans
104 Interest Income from Real Estate Loans
105 Interest Income from Savings and Share Secured Loans
106 Penalty Interest Income paid on Loans
109 Interest Income from other Member Loans
Interest Income Other than on Loans and Advances to Members/Customers – Account 11
111 Interest Income from Balances with BOL
112 Interest Income from Accounts with Banks and other Financial Institutions (FIs)
1121 Savings Accounts
11211 In Lao Kip
11212 In foreign/other currencies
1122 Time Deposits
11221 In Lao Kip
11222 In foreign/other currencies
1129 Other Short-Term Placements/Deposits
113 Interest Income from BOL Approved Investments
1131 Investment in BOL Approved Government Securities and other ApprovedInvestments
119 Other Interest Income
SCU Fees and Charges – Account 12
121 Member Fees Paid
122 Member Penalties
129 Other Operating Income
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Detailed Structure of the Chart of Accounts
Coffey International Development 1A-2Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Section 2: Operating Expense Accounts
Interest Expense (IE) – Account 20
201 IE on Savings
2011 IE on Savings Deposits
20111 In Lao Kip
20112 In foreign/other currencies
2012 IE on Term Deposit
20121 In Lao Kip
20122 In foreign/other currencies
2013 IE on Special Purpose Accounts
2014 IE on Retirement Savings
2015 IE on High Yield or Money Market Accounts
2019 IE on other Member Savings Deposits
202 IE on Short-term Loans203 IE on Long-term Loans
209 IE on Other Borrowings
Non-Interest Expenses – Account 21
211 Fees Paid for Loans from Bank and other Organizations
212 Commissions Paid for Loans from Bank and other Organizations
Loan and Interest Loss Reserves – Account 22
221 Specific Reserve Expense
222 General Reserve Expense
223 Provision for Loss on Investments and Loans to other SCUs
224 Provision for Loss on Assets Acquired in Liquidation of a Member Loan
General and Administrative Expenses – Account 23
231 Employee Personnel Expenses
2311 Employee Salaries and Wages
2312 Bonuses
2313 Payroll-based Tax
2314 Employee’s and Employers’ Obligations
23141 Social Insurance
23142 Health Insurance
23143 Labour Insurance
23149 Other Fees (as regulated)
2315 Training Expenses (fees paid to enroll in training courses)
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Detailed Structure of the Chart of Accounts
Coffey International Development 1A-3Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
2316 Vacation
2317 Sick Leave
2319 Other Personnel-related Expenses
232 Office Expenses
2321 Office Supplies
2322 Telephone, Fax, E-mail (communication expenses)
2323 Postage and Delivery
2324 Printing and Stationery
2325 Vehicle Maintenance
2326 Fuel Charges
2327 Insurance
2328 Representation and Entertainment
2329 Other Office Expenses
233 Professional Expenses
2331 Professional Fees
2332 Audit Fees
2333 Accounting Services
2334 Legal Fees
2335 Management Information System
2339 Other Professional Fees
234 Occupancy Expenses
2341 Rent
2342 Utilities/Electricity
2343 Water
2344 Repairs, Maintenance and Cleaning
2349 Others
235 Employee Travel Expenses
2351 Transportation (airfares, etc)
2352 Meal, Per Diem and Incidental Travel Costs
2353 Accommodation
2354 Vehicle Operating Expenses
2359 Miscellaneous Travel Costs
236 Depreciation and Amortisation
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Detailed Structure of the Chart of Accounts
Coffey International Development 1A-4Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
2361 Amortisation of Leasehold Land Improvements
2362 Depreciation Expense for Buildings
2363 Depreciation Expense for Leasehold Improvements
2364 Depreciation Expense for Vehicles
2365 Depreciation Expense for Furniture and Equipment
2366 Amortisation of Start-up Costs
2369 Depreciation Expense for other Property and Equipment
237 Governance Expense
2371 Salaries and Wages paid to Officials (does not include amount per month formeetings)
2372 Monthly Meeting Stipend paid to Officials
2373 Annual Meeting Expenses
2374 Official’s Transportation Expenses (airfares, etc)
2375 Official’s Meal, Per Diem and Incidental Travel Costs
2376 Official’s Accommodation
2377 Official’s Vehicle Operating Expenses
2378 Miscellaneous Travel Cost
2379 Other Governance Expenses
Loan Servicing Expenses- Account 24
241 Loan Collection Expense
242 Lien Recording
243 Credit History Investigation
249 Other Loan Servicing Expenses
Promotional Expenses – Account 25
251 Advertising Expense
252 Publicity and Promotion
253 Published Materials
259 Other Promotional Expenses
BOL Supervision and Licensing Fees – Account 26
261 Supervision Fee
262 Licensing Fee
Taxes and Licenses – Accoun t 27
271 Business License and Other Local Taxes
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Detailed Structure of the Chart of Accounts
Coffey International Development 1A-5Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
272 Property Taxes
273 Municipal Tax
274 Capital Tax
275 Registration Duty, Stamp Duty and their Equivalent
276 Income Tax
279 Other Indirect and Miscellaneous Taxes
Cashier Shortage and Overage – Accoun t 28
281 Cashier Shortage
282 Cashier Overage
Tax on Profit or Loss on Ordinary Activities – Account 29
291 Profit Tax
292 Minimum Tax
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Detailed Structure of the Chart of Accounts
Coffey International Development 1A-6Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Section 3: Non-Operating Income and Expense Accounts
Grant Income/Amortisation of Grant Income – Account 31
311 Grant/Donations Income Received
Other Income Accounts – Account 32
321 Gain on Foreign Exchange
322 Gain on Disposal of Property and Equipment
323 Gain on Sale of Investments
324 Rental Income
325 Reversal of Provisions for Liabilities and Charges
326 Write-back of Principal Received on Loans Previously Written Off
327 Write-back of Interest Received on Loans Previously Written Off
329 Other Income Items
Extra-Ordinary Income – Account 33
331 Extraordinary Income
Other Charges – Account 34
341 Loss on Foreign Exchange
342 Loss on Sale of Property and Equipment
343 Loss on Sale or Disposal of Investments
344 Provision for Major Repairs and Maintenance
345 Provision for Off-balance Sheet Commitments346 Provision for Claims/Litigation
349 Other Charges
Extra-Ordinary Charges – Account 35
351 Extraordinary Charges
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Detailed Structure of the Chart of Accounts
Coffey International Development 1A-7Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Section 4: Asset Accounts
Cash, Cheques and Other Cash Items – Account 40
401 Cash on Hand
4011 In Lao Kip
4012 In foreign/other currencies
402 Petty Cash
403 Vault Cash
404 Cheques in Transit
409 Other Cash Accounts
Balance with the BOL and Depositor’s Protection Fund – Account 41
411 BOL Current Account
4111 In Lao Kip
4112 In foreign/other currencies412 BOL Reserve Requirement
4121 In Lao Kip
4122 In foreign/other currencies
413 Depositor’s Protection Fund Deposit
414 Other BOL Reserve Requirements
Accounts wi th Banks and other Financial Ins ti tu ti ons (FIs) – Account 42
421 Current Accounts
4211 In Lao Kip
4212 In foreign/other currencies
422 Savings Accounts
4221 In Lao kip
4222 In foreign/other currencies
423 Time Deposits
4231 In Lao Kip
4232 In foreign/other currencies
429 Other Accounts with Banks and Financial Institutions
Investments – Account 43
431 Investment in BOL Approved Government Securities and other ApprovedInvestments
4311 Provision for Loss on Approved Investments
432 Loans to other SCUs
4321 Provision for Loss on Loans to other SCUs
439 Other Investments
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Detailed Structure of the Chart of Accounts
Coffey International Development 1A-8Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
4391 Provision for Loss on other Investments
Loans and Advances to Members/Customers – Account 44
441 Current and Outstanding Loans
4411 Consumer Loans
44111 In Lao Kip
44112 In foreign/other currencies
4412 Business Loans
4413 Agricultural Loans
4414 Real Estate Loans
4415 Savings and Share Secured Loans
4416 Other Member Loans
442 Restructured Loans
4421 Restructured Consumer Loans
4422 Restructured Business Loans
4423 Restructured Agricultural Loans
4424 Restructured Real Estate Loans
4425 Restructured Savings and Share Secured Loans
4426 Restructured other Member Loans
443 Past-due, Non-performing Loans (NPL)
4431 NPL Consumer Loans
4432 NPL Business Loans
4433 NPL Agricultural Loans
4434 NPL Real Estate Loans
4435 NPL Savings and Share Secured Loans
4436 NPL other Member Loans
Reserves for Possible Losses – Account 45
451 Specific Reserves
452 General Reserves
Interest and Fees Receivable (IFR) – Account 46
461 IFR Balances with BOL
4611 In Lao Kip4612 In foreign/other currencies
462 IFR Accounts with Banks and other Financial Institutions
4621 In Lao Kip
4622 In foreign//other currencies
463 IFR Investments
464 IFR Loans and Advances to Customers/Members
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Detailed Structure of the Chart of Accounts
Coffey International Development 1A-9Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
4641 IFR Consumer Loans
4642 IFR Business Loans
4643 IFR Agricultural Loans
4644 IFR Real Estate Loans
4645 IFR Savings and Share Secured Loans
4646 IFR other Member Loans
Property and Equipment – Account 47
471 Land
472 Buildings
473 Leasehold Improvements
474 Vehicles
475 Furniture and Fixture
476 Computer and other Equipment
477 Intangible Assets
478 Other Fixed Assets
479 Accumulated Amortisation and Depreciation
4791 Intangible Assets
4792 Buildings
4793 Leasehold Improvements
4794 Vehicles
4795 Furniture and Equipment
4796 Computer and Other Equipment
4799 Other Fixed Asset Depreciation
Prepayments and Other Receivables – Account 48
481 Prepayments
4811 Prepaid Stationery and Supplies
4812 Prepaid Rent
4813 Prepaid Communication, Utilities and Water
4819 Other Prepayments
482 Short-term Receivables
4821 Notes Receivable
4822 Accounts Receivable4829 Other SCU Receivables
Other Assets – Account 49
491 Assets Acquired in Liquidation
492 Assets Held for Resale (not in use)
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Detailed Structure of the Chart of Accounts
Coffey International Development 1A-10Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
499 Others (e.g. accounts with banks which have been closed or are underreceivership/liquidation etc)
4991 Provision for Loss on Assets Acquired in Liquidation of Member Loans and other Asset Losses
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Detailed Structure of the Chart of Accounts
Coffey International Development 1A-11Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Section 5: Liability Accounts
Customers/Members’ Deposits – Account 50
501 Member Savings
5011 Savings Deposits
50111 In Lao Kip
50112 In foreign/other currencies
5012 Term Deposits
50121 In Lao Kip
50122 In foreign/other currencies
5013 Special Purpose Accounts
5014 Retirement Savings
5015 High Yield or Money Market Account
5019 Other Member Savings Deposits
External Credits/Borrowings – Acc ount 51
511 Short-term Bank Loans (due to be repaid within one year)
512 Long-term Bank Loans (due to be repaid in more than one year)
519 Other Borrowings
Interest Payable (IP) – Account 52
521 IP Savings5211 IP Savings Deposits
52111 In Lao Kip52112 In foreign/other currencies
5212 IP Term Deposits52121 In Lao Kip52122 In foreign/other currencies
5213 IP Special Purpose Accounts5214 IP Retirement Savings5215 IP High Yield or Money Market Accounts5219 IP Other Member Savings Deposits
522 IP Short-term Bank Loans523 IP Long-term Bank Loans
529 IP other Borrowings
Accounts Payabl e – Account 53
531 Accounts Payable
Accrued Expenses and Provisions – Account 54
541 Accrued Expenses
5411 Annual Meeting Expense
5412 Legal Fees
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Detailed Structure of the Chart of Accounts
Coffey International Development 1A-12Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
5413 External Audit
5419 Other Expenses
542 Provisions for Liabilities and Charges
5421 Provision for Pensions and Similar Commitments
5422 Provision for Tax Assessments
5423 Provision for Claims and/or Litigation5429 Other Provisions
Taxes Payable – Account 55
551 Income Tax
552 Withholding Taxes
553 Social Security Taxes
554 Profit Tax
555 Minimum Tax
559 Other Taxes
Deferred Revenue – Account 56
561 Deferred Grant Revenue
562 Deferred Revenue due to Donated Fixed Assets
569 Other Deferred Revenue Items
Suspense and/or Clearing Accounts – Account 57
571 Suspense Items (unidentified)
572 Clearing Account
Other Liability Accou nts – Account 59
59 Other Liabilities
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Detailed Structure of the Chart of Accounts
Coffey International Development 1A-13Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Section 6: Members Share Account s
Members Shares – Account 60
60 Member Shares
Other Share Accounts – Account 61
61 Other Member Shares
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Detailed Structure of the Chart of Accounts
Coffey International Development 1A-14Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Section 7: Capital Accounts
Retained Earnings / (Deficit) – Acco unt 70
70 Retained Earnings
Reserves and Appropriations – Account 71
711 Legal/Regulatory Reserve
712 Statutory Reserve
713 Additional Reserve for Losses
714 Revaluation Surplus
7141 Revaluation of Assets
719 Other Special Purpose Reserves
7191 Reserve for Education/Training
7192 Reserve for Purchase of Buildings
7199 Computer System Purchase
Donated Capital – Account 72
72 Donated Capital
Net Income (Loss) for the Current Year/Period – Account 73
73 Net Income (Loss) for the Current Year
Dividends Declared – Account 7474 Dividends Declared
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Detailed Structure of the Chart of Accounts
Coffey International Development 1A-15Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Section 8: Off-Balance Sheet Commitments
Others – Account 80
801 Other Off-balance Sheet Items
8011 Written-off Loans
8012 Overdue Interest on Loans
Control – Account 89
891 Control Account
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-1Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
B DETAILED STRUCTURE OF THE CHART OF ACCOUNTS FORMICROFINANCE INSTITUTIONS
Section 1: Operating Income Accounts
Interest Income on Loans and Advances to MFI Customers – Accoun t 10
101 Interest Income on Loans to MFI Clients1011 Interest Income from Consumer Loans
1011 100 In Lao Kip1011 200 In foreign/other currencies
1012 Interest Income from Business Loans1013 Interest Income from Agricultural Loans1014 Interest Income from Real Estate Loans1015 Interest Income from Savings and Deposit Secured Loans1016 Penalty Interest Income paid on Loans
1019 Interest Income from other MFI Client Loans
102 Interest Income on Loans to Non-MFI Clients
1021 Interest Income from Consumer Loans1021 100 In Lao Kip1021 200 In foreign/other currencies
1022 Interest Income from Business Loans1023 Interest Income from Agricultural Loans1024 Interest Income from Real Estate Loans1025 Interest Income from Savings and Deposit Secured Loans1026 Penalty Interest Income paid on Loans
1029 Interest Income from other Non-MFI Client Loans
Interest Income other than on Loans and Advances to Customers – Account 11
111 Interest Income from Balances with BOL
112 Interest Income from Accounts with Banks and other Financial Institutions (FIs)
1121 Savings Accounts
11211 In Lao Kip
11212 I foreign/other currencies
1122 Time Deposits
11221 In Lao Kip
11222 In foreign/other currencies
1129 Other Short-term Placements/Deposits
113 Interest Income from BOL Approved Investments
1131 Investment in BOL Approved Government Securities and other ApprovedInvestments
119 Other Interest Income
MFI Fees and Charges – Account 12
121 Client Fees Paid
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-2Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
122 Client Penalties
123 Fee from Payment Services and Intra-country Transfers
124 Fee from Offering Insurance Products as Agent
129 Other Operating Income
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-3Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Section 2: Operating Expense Accounts
Interest Expense (IE) – Account 20
201 IE on MFI Clients’ Compulsory Savings
2011 IE on Savings Deposits
20111 In Lao Kip
20112 In foreign/other currencies
2012 IE on Term Deposit
20121 In Lao Kip
20122 In foreign/other currencies
2019 IE on other MFI Clients’ Savings Deposits
202 IE on MFI Clients’ Voluntary Savings
2021 IE on Savings Deposits
20211 In Lao Kip
20212 In foreign/other currencies2022 IE on Term Deposits
20221 In Lao Kip
20222 In foreign/other currencies
2023 IE on Special Purpose Accounts
2024 IE on Retirement Savings
2025 IE on High Yield or Money Market Accounts
2029 IE on other MFI Clients’ Savings Deposits
203 IE on Deposits of Non-MFI Clients’ Compulsory Savings
2031 IE on Savings Deposits
20311 In Lao Kip
20312 In foreign/other currencies
2032 IE on Term deposits
20321 In Lao Kip
20322 In foreign/other currencies
2039 IE on other Non-MFI Client’s Savings Deposits
204 IE on Deposits of Non-MFI Clients’ Voluntary Savings
2041 IE on Savings Deposits
20411 In Lao Kip
20412 In foreign/other currencies2042 IE on Term Deposits
20421 In Lao Kip
20422 In foreign/other currencies
2043 IE on Special Purpose Accounts
2044 IE on Retirement Savings
2045 IE on High Yield or Money Market Accounts
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-4Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
2049 IE on other Non-MFI Client’s Savings Deposits
205 IE on Short-term Loans
206 IE on Long-term Loans
209 IE on other Borrowings
Non-Interest Expenses – Account 21
211 Fees Paid for Loans from Banks and other Organizations
212 Commissions Paid for Loans from Banks and other Organizations
Loan and Interest Loss Reserves and other Provision for Loss Acco unts – Accoun t 22
221 Specific Reserve Expense
2211 Specific Reserve Expense for Special Mention Loans (>1 days)
2212 Specific Reserve Expense for Substandard Loans (>30 days)
2213 Specific Reserve Expense for Doubtful Loans (>90 days)
2214 Specific Reserve Expense for Loss Loans (>180 days)222 General Reserve Expense
223 Provision for Loss on Investments and Loans to other MFIs
224 Provision for Loss on Assets acquired in Liquidation of Client Loans
General and Administrative Expenses – Account 23
231 Employee Personnel Expenses
2311 Employee Salaries and Wages
2312 Bonuses
2313 Payroll-based tax2314 Employee’s and Employers’ Obligations
23141 Social Insurance
23142 Health Insurance
23143 Labour Insurance
23149 Other Fees (as regulated)
2315 Training Expenses (fees paid to enroll in training courses)
2316 Vacation
2317 Sick Leave
2319 Other Personnel-related Expenses
232 Office Expenses
2321 Office Supplies
2322 Telephone, Fax, E-mail (communication expenses)
2323 Postage and Delivery
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-5Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
2324 Printing and Stationery
2325 Vehicle Maintenance
2326 Fuel Charges
2327 Insurance
2328 Representation and Entertainment
2329 Other Office Expenses
233 Professional Expenses
2331 Professional Fees
2332 Audit Fees
2333 Accounting Services
2334 Legal Fees
2335 Management Information System
2339 Other Professional Fees
234 Occupancy Expenses
2341 Rent
2342 Utilities/Electricity
2343 Water
2344 Repairs, Maintenance and Cleaning
2349 Other
235 Employee Travel Expenses
2351 Transportation (airfares, etc)
2352 Meals, Per Diem and incidental Travel Costs
2353 Accommodation
2354 Vehicle Operating Expenses
2359 Miscellaneous Travel Costs
236 Depreciation and Amortisation
2361 Amortisation Expense of Intangible assets
2361 1 Amortisation Expense for Start-up Costs
2361 2 Amortisation of Leasehold Land Improvements2361 9 Other Intangible Assets
2362 Depreciation Expense of Tangible Fixed Assets
2362 1 Depreciation Expense for Buildings
2362 2 Depreciation Expense for Leasehold Improvements
2362 3 Depreciation Expense for Vehicles
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-6Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
2362 4 Depreciation Expense for Furniture and Equipment
2362 9 Depreciation Expense for other Property and Equipment
237 Governance Expense
2371 Salaries and Wages paid to Officials (does not include amount per month for
meetings)2372 Monthly Meeting Stipend paid to Officials
2373 Annual Meeting Expenses
2374 Official’s Transportation Expenses (airfares, etc)
2375 Official’s Meals, Per Diem and incidental Travel Costs
2376 Official’s Accommodation
2377 Official’s Vehicle Operating Expenses
2378 Miscellaneous Travel Cost
2379 Other Governance Expenses
Loan Servicing Expenses- Account 24
241 Loan Collection Expenses
242 Lien Recording
243 Credit History Investigation
249 Other Loan Servicing Expenses
Promotional Expenses – Account 25
251 Advertising Expenses
252 Publicity and Promotion253 Published Materials
259 Other Promotional Expenses
BOL Supervision and Licensing Fees – Account 26
261 Supervision Fee
262 Licensing Fee
Taxes and Licenses – Accoun t 27
271 Business License and other Local Taxes272 Property Tax
273 Municipal Tax
274 Capital Tax
275 Registration Duty, Stamp Duty and their Equivalent
276 Income Tax
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-7Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
279 Other Indirect and Miscellaneous Taxes
Cashier Shortage and Overage – Accoun t 28
281 Cashier Shortage
282 Cashier Overage
Tax on Profit or Loss on Ordinary Activities – Account 29
291 Profit Tax
292 Minimum Tax
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-8Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Section 3: Non-Operating Income and Expense Accounts
Grant Income/Amortisation of Grant Income – Account 31
311 Grant/Donations Income Received
Other Income Accounts – Account 32
321 Gain on Foreign Exchange
322 Gain on Disposal of Property and Equipment
323 Gain on Sale of Investments
324 Rental Income
325 Reversal of Provisions for Liabilities and Charges
326 Write-back of Principal Received on Loans Previously Written Off
327 Write-back of Interest Received on Loans Previously Written Off
329 Other Income Items
Extra-Ordinary Income – Account 33
331 Extraordinary Income
Other Charges – Account 34
341 Loss on Foreign Exchange
342 Loss on Sale of Property and Equipment
343 Loss on Sale or Disposal of Investments
344 Provision for Major Repairs and Maintenance
345 Provision for Off-balance Sheet Commitments
346 Provision for Claims/Litigation
349 Other Charges
Extra-Ordinary Charges – Account 35
351 Extraordinary Charges
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-9Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Section 4: Asset Accounts
Cash, Cheques and Other Cash Items – Account 40
401 Cash on Hand
4011 In Lao Kip
4012 In foreign/other currencies
402 Petty Cash
403 Vault Cash
404 Cheques in Transit
409 Other Cash Accounts
Balance with the BOL and Depositor’s Protection Fund – Account 41
411 BOL Current Account
4111 In Lao Kip
4112 In foreign/other currencies412 BOL Reserve Requirement
4121 In Lao Kip
4122 In foreign/other currencies
413 Depositor’s Protection Fund Deposit
414 Other BOL Reserve Requirements
Accounts wi th Banks and other Financial Ins ti tu ti ons (FIs) – Account 42
421 Current Accounts
4211 In Lao Kip
4212 In foreign/other currencies
422 Savings Accounts
4221 In Lao kip
4222 In foreign/other currencies
423 Time Deposits
4231 In Lao Kip
4232 In foreign/other currencies
429 Other Accounts with Banks and FIs
Investments – Account 43431 Investment in BOL Approved Government Securities and other ApprovedInvestments
4311 Provision for Loss on Approved Investments
432 Loans to other MFIs
4321 Provision for Loss on Loans to other MFIs
433 Loans to SCUs
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-10Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
4331 Provision for Loss on Loans to SCUs
434 Loans to VDFs/ Savings Group/ Village Banks/ Community Banks
4341 Provision for Loss on Loans to VDFs/ Savings Group / Village Banks /Community Banks
439 Other Investments
4391 Provision for Loss on other Investments
Loans and Advances to Customers – Account 44
441 Current and Outstanding Loans to MFI Clients
4411 Short-term Loans to MFI Clients
4411 1 Consumer Loans
4411 110 In Lao Kip
4411 120 In foreign/other currencies
4411 2 Business Loans
4411 210 In Lao Kip
4411 220 In foreign/other currencies
4411 3 Agricultural Loans
4411 310 In Lao Kip
4411 320 In foreign/other currencies
4411 4 Real Estate Loans
4411 410 In Lao Kip
4411 420 In foreign/other currencies
4411 5 Savings and Deposit Secured Loans
4411 510 In Lao Kip
4411 520 In foreign/other currencies4411 6 Other Short-term MFI Client Loans
4411 610 In Lao Kip
4411 620 In foreign/other currencies
4412 Medium-term Loans to MFI Clients
4412 1 Consumer Loans
4412 110 In Lao Kip
4412 120 In foreign/other currencies
4412 2 Business Loans
4412 210 In Lao Kip
4412 220 In foreign/other currencies
4412 3 Agricultural Loans
4412 310 In Lao Kip
4412 320 In foreign/other currencies
4412 4 Real Estate Loans
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-11Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
4412 410 In Lao Kip
4412 420 In foreign/other currencies
4412 5 Savings and Deposit Secured Loans
4412 510 In Lao Kip
4412 520 In foreign/other currencies
4412 6 Other Medium-term MFI Client Loans4412 610 In Lao Kip
4412 620 In foreign/other currencies
4413 Long-term Loans to MFI Clients
4413 1 Consumer Loans
4413 110 In Lao Kip
4413 120 In foreign/other currencies
4413 2 Business Loans
4413 210 In Lao Kip
4413 220 In foreign/other currencies
4413 3 Agricultural Loans
4413 310 In Lao Kip
4413 320 In foreign/other currencies
4413 4 Real Estate Loans
4413 410 In Lao Kip
4413 420 In foreign/other currencies
4413 5 Savings and Deposit Secured Loans
4413 510 In Lao Kip
4413 520 In foreign/other currencies
4413 6 Other Long-term MFI Client Loans
4413 610 In Lao Kip
4413 620 In foreign/other currencies
442 Current and Outstanding Loans to Non-MFI Clients
4421 Short-term Loans to Non-MFI Clients
4421 1 Consumer Loans
4421 110 In Lao Kip
4421 120 In foreign/other currencies
4421 2 Business Loans
4421 210 In Lao Kip
4421 220 In foreign/other currencies
4421 3 Agricultural Loans
4421 310 In Lao Kip
4421 320 In foreign/other currencies
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-12Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
4421 4 Real Estate Loans
4421 410 In Lao Kip
4421 420 In foreign/other currencies
4421 5 Savings and Deposit Secured Loans
4421 510 In Lao Kip
4421 520 In foreign/other currencies4421 6 Other Short-term Non-MFI Client Loans
4421 610 In Lao Kip
4421 620 In foreign/other currencies
4422 Medium-term Loans to Non-MFI Clients
4422 1 Consumer Loans
4422 110 In Lao Kip
4422 120 In foreign/other currencies
4422 2 Business Loans
4422 210 In Lao Kip
4422 220 In foreign/other currencies
4422 3 Agricultural Loans
4422 310 In Lao Kip
4422 320 In foreign/other currencies
4422 4 Real Estate Loans
4422 410 In Lao Kip
4422 420 In foreign/other currencies
4422 5 Savings and Deposit Secured Loans
4422 510 In Lao Kip
4422 520 In foreign/other currencies
4422 6 Other Medium-term Non-MFI Client Loans
4422 610 In Lao Kip
4422 620 In foreign/other currencies
4423 Long-term Loans to Non-MFI Clients
4423 1 Consumer Loans
4423 110 In Lao Kip
4423 120 In foreign/other currencies
4423 2 Business Loans
4423 210 In Lao Kip
4423 220 In foreign/other currencies
4423 3 Agricultural Loans
4423 310 In Lao Kip
4423 320 In foreign/other currencies
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-13Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
4423 4 Real Estate Loans
4423 410 In Lao Kip
4423 420 In foreign/other currencies
4423 5 Savings and Deposit Secured Loans
4423 510 In Lao Kip
4423 520 In foreign/other currencies4423 6 Other Long-term Non-MFI Client Loans
4423 610 In Lao Kip
4423 620 In foreign/other currencies
443 Restructured Loans to MFI Clients
4431 Short-term Restructured Loans to MFI Clients
4431 1 Consumer Loans
4431 110 In Lao Kip
4431 120 In foreign/other currencies
4431 2 Business Loans
4431 210 In Lao Kip
4431 220 In foreign/other currencies
4431 3 Agricultural Loans
4431 310 In Lao Kip
4431 320 In foreign/other currencies
4431 4 Real Estate Loans
4431 410 In Lao Kip
4431 420 In foreign/other currencies
4431 5 Savings and Deposit Secured Loans
4431 510 In Lao Kip
4431 520 In foreign/other currencies
4431 6 Other Short-term Restructured MFI Client Loans
4431 610 In Lao Kip
4431 620 In foreign/other currencies
4432 Medium-term Restructured Loans to MFI Clients
4432 1 Consumer Loans
4432 110 In Lao Kip
4432 120 In foreign/other currencies
4432 2 Business Loans
4432 210 In Lao Kip
4432 220 In foreign/other currencies
4432 3 Agricultural Loans
4432 310 In Lao Kip
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-14Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
4432 320 In foreign/other currencies
4432 4 Real Estate Loans
4432 410 In Lao Kip
4432 420 In foreign/other currencies
4432 5 Savings and Deposit Secured Loans
4432 510 In Lao Kip4432 520 In foreign/other currencies
4432 6 Other Medium-term Restructured MFI Client Loans
4432 610 In Lao Kip
4432 620 In foreign/other currencies
4433 Long-term Restructured Loans to MFI Clients
4433 1 Consumer Loans
4433 110 In Lao Kip
4433 120 In foreign/other currencies
4433 2 Business Loans
4433 210 In Lao Kip
4433 220 In foreign/other currencies
4433 3 Agricultural Loans
4433 310 In Lao Kip
4433 320 In foreign/other currencies
4433 4 Real Estate Loans
4433 410 In Lao Kip
4433 420 In foreign/other currencies
4433 5 Savings and Deposit Secured Loans
4433 510 In Lao Kip
4433 520 In foreign/other currencies
4433 6 Other Long-term Restructured MFI Client Loans
4433 610 In Lao Kip
4433 620 In foreign/other currencies
444 Restructured Loans to Non-MFI Clients
4441 Short-term Restructured Loans to Non-MFI Clients
4441 1 Consumer Loans
4441 110 In Lao Kip
4441 120 In foreign/other currencies
4441 2 Business Loans
4441 210 In Lao Kip
4441 220 In foreign/other currencies
4441 3 Agricultural Loans
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-15Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
4441 310 In Lao Kip
4441 320 In foreign/other currencies
4441 4 Real Estate Loans
4441 410 In Lao Kip
4441 420 In foreign/other currencies
4441 5 Savings and Deposit Secured Loans4441 510 In Lao Kip
4441 520 In foreign/other currencies
4441 6 Other Short-term Restructured Non-MFI Client Loans
4441 610 In Lao Kip
4441 620 In foreign/other currencies
4442 Medium-term Restructured Loans to Non-MFI Clients
4442 1 Consumer Loans
4442 110 In Lao Kip
4442 120 In foreign/other currencies
4442 2 Business Loans
4442 210 In Lao Kip
4442 220 In foreign/other currencies
4442 3 Agricultural Loans
4442 310 In Lao Kip
4442 320 In foreign/other currencies
4442 4 Real Estate Loans
4442 410 In Lao Kip
4442 420 In foreign/other currencies
4442 5 Savings and Deposit Secured Loans
4442 510 In Lao Kip
4442 520 In foreign/other currencies
4442 6 Other Medium-term Restructured Non-MFI Client Loans
4442 610 In Lao Kip
4442 620 In foreign/other currencies
4443 Long-term Restructured Loans to Non-MFI Clients
4443 1 Consumer Loans
4443 110 In Lao Kip
4443 120 In foreign/other currencies
4443 2 Business Loans
4443 210 In Lao Kip
4443 220 In foreign/other currencies
4443 3 Agricultural Loans
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-16Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
4443 310 In Lao Kip
4443 320 In foreign/other currencies
4443 4 Real Estate Loans
4443 410 In Lao Kip
4443 420 In foreign/other currencies
4443 5 Savings and Deposit Secured Loans4443 510 In Lao Kip
4443 520 In foreign/other currencies
4443 6 Other Long-term Restructured Non-MFI Client Loans
4443 610 In Lao Kip
4443 620 In foreign/other currencies
445 Past Due Non-Performing Loans (NPL) Account
4451 NPL Regular Loans to MFI Clients
4451 1 Short-term NPL Regular Loans to MFI Clients
4451 110 Consumer Loans
4451 111 In Lao Kip
4451 111 100 Special Mention Loans (>1 days)
4451 111 200 Substandard Loans (>30 days)
4451 111 300 Doubtful Loans (>90 days)
4451 111 400 Loss Loans (>180 days)
4451 112 In foreign/other currencies
4451 112 100 Special Mention Loans (>1 days)
4451 112 200 Substandard Loans (>30 days)
4451 112 300 Doubtful Loans (>90 days)
4451 112 400 Loss Loans (>180 days)
4451 120 Business Loans
4451 121 In Lao Kip
4451 122 In foreign/other currencies
4451 130 Agricultural Loans
4451 131 In Lao Kip
4451 132 In foreign/other currencies
4451 140 Real Estate Loans
4451 141 In Lao Kip
4451 142 In foreign/other currencies
4451 150 Savings and Deposit Secured Loans
4451 151 In Lao Kip
4451 152 In foreign/other currencies
4451 160 Other Short-term MFI Client Loans
4451 161 In Lao Kip
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-17Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
4451 162 In foreign/other currencies
4451 2 Medium-term NPL Regular Loans to MFI Clients
4451 210 Consumer Loans
4451 211 In Lao Kip
4451 211 100 Special Mention Loans (>1 days)4451 211 200 Substandard Loans (>30 days)
4451 211 300 Doubtful Loans (>90 days)
4451 211 400 Loss Loans (>180 days)
4451 212 In foreign/other currencies
4451 212 100 Special Mention Loans (>1 days)
4451 212 200 Substandard Loans (>30 days)
4451 212 300 Doubtful Loans (>90 days)
4451 212 400 Loss Loans (>180 days)
4451 220 Business Loans
4451 221 In Lao Kip
4451 222 In foreign/other currencies
4451 230 Agricultural Loans
4451 231 In Lao Kip
4451 232 In foreign/other currencies
4451 240 Real Estate Loans
4451 241 In Lao Kip
4451 242 In foreign/other currencies
4451 250 Savings and Deposit Secured Loans
4451 251 In Lao Kip
4451 252 In foreign/other currencies
4451 260 Other Medium-term MFI Client Loans
4451 261 In Lao Kip
4451 262 In foreign/other currencies
4451 3 Long-term NPL Regular Loans to MFI Clients
4451 310 Consumer Loans
4451 311 In Lao Kip
4451 311 100 Special Mention Loans (>1 days)
4451 311 200 Substandard Loans (>30 days)
4451 311 300 Doubtful Loans (>90 days)
4451 311 400 Loss Loans (>180 days)
4451 312 In foreign/other currencies
4451 312 100 Special Mention Loans (>1 days)
4451 312 200 Substandard Loans (>30 days)
4451 312 300 Doubtful Loans (>90 days)
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-18Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
4451 312 400 Loss Loans (>180 days)
4451 320 Business Loans
4451 321 In Lao Kip
4451 322 In foreign/other currencies
4451 330 Agricultural Loans
4451 331 In Lao Kip4451 332 In foreign/other currencies
4451 340 Real Estate Loans
4451 341 In Lao Kip
4451 342 In foreign/other currencies
4451 350 Savings and Deposit Secured Loans
4451 351 In Lao Kip
4451 352 In foreign/other currencies
4451 360 Other Long-term MFI Client Loans
4451 361 In Lao Kip
4451 362 In foreign/other currencies
4452 NPL Regular Loans to Non-MFI Clients
4452 1 Short-term NPL Regular Loans to Non-MFI Clients
4452 110 Consumer Loans
4452 111 In Lao Kip
4452 111 100 Special Mention Loans (>1 days)
4452 111 200 Substandard Loans (>30 days)
4452 111 300 Doubtful Loans (>90 days)
4452 111 400 Loss Loans (>180 days)
4452 112 In foreign/other currencies
4452 112 100 Special Mention Loans (>1 days)
4452 112 200 Substandard Loans (>30 days)
4452 112 300 Doubtful Loans (>90 days)
4452 112 400 Loss Loans (>180 days)
4452 120 Business Loans
4452 121 In Lao Kip
4452 122 In foreign/other currencies
4452 130 Agricultural Loans
4452 131 In Lao Kip
4452 132 In foreign/other currencies
4452 140 Real Estate Loans
4452 141 In Lao Kip
4452 142 In foreign/other currencies
4452 150 Savings and Deposit Secured Loans
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-19Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
4452 151 In Lao Kip
4452 152 In foreign/other currencies
4452 160 Other Short-term Non-MFI Client Loans
4452 161 In Lao Kip
4452 162 In foreign/other currencies
4452 2 Medium-term NPL Regular Loans to Non-MFI Clients
4452 210 Consumer Loans
4452 211 In Lao Kip
4452 211 100 Special Mention Loans (>1 days)
4452 211 200 Substandard Loans (>30 days)
4452 211 300 Doubtful Loans (>90 days)
4452 211 400 Loss Loans (>180 days)
4452 212 In foreign/other currencies
4452 212 100 Special Mention Loans (>1 days)
4452 212 200 Substandard Loans (>30 days)
4452 212 300 Doubtful Loans (>90 days)
4452 212 400 Loss Loans (>180 days)
4452 220 Business Loans
4452 221 In Lao Kip
4452 222 In foreign/other currencies
4452 230 Agricultural Loans
4452 231 In Lao Kip
4452 232 In foreign/other currencies
4452 240 Real Estate Loans
4452 241 In Lao Kip
4452 242 In foreign/other currencies
4452 250 Savings and Deposit Secured Loans
4452 251 In Lao Kip
4452 252 In foreign/other currencies
4452 260 Other Medium-term Non-MFI Client Loans
4452 261 In Lao Kip
4452 262 In foreign/other currencies
4452 3 Long-term NPL Regular Loans to Non-MFI Clients
4452 310 Consumer Loans
4452 311 In Lao Kip
4452 311 100 Special Mention Loans (>1 days)
4452 311 200 Substandard Loans (>30 days)
4452 311 300 Doubtful Loans (>90 days)
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-20Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
4452 311 400 Loss Loans (>180 days)
4452 312 In foreign/other currencies
4452 312 100 Special Mention Loans (>1 days)
4452 312 200 Substandard Loans (>30 days)
4452 312 300 Doubtful Loans (>90 days)
4452 312 400 Loss Loans (>180 days)4452 320 Business Loans
4452 321 In Lao Kip
4452 322 In foreign/other currencies
4452 330 Agricultural Loans
4452 331 In Lao Kip
4452 332 In foreign/other currencies
4452 340 Real Estate Loans
4452 341 In Lao Kip
4452 342 In foreign/other currencies
4452 350 Savings and Deposit Secured Loans
4452 351 In Lao Kip
4452 352 In foreign/other currencies
4452 360 Other Long-term Non-MFI Client Loans
4452 361 In Lao Kip
4452 362 In foreign/other currencies
4453 NPL Restructured Loans to MFI Clients
4453 1 Short-term NPL Restructured Loans to MFI Clients
4453 110 Consumer Loans
4453 111 In Lao Kip
4453 111 100 Special Mention Loans (>1 days)
4453 111 200 Substandard Loans (>30 days)
4453 111 300 Doubtful Loans (>90 days)
4453 111 400 Loss Loans (>180 days)
4453 112 In foreign/other currencies
4453 112 100 Special Mention Loans (>1 days)
4453 112 200 Substandard Loans (>30 days)
4453 112 300 Doubtful Loans (>90 days)
4453 112 400 Loss Loans (>180 days)
4453 120 Business Loans
4453 121 In Lao Kip
4453 122 In foreign/other currencies
4453 130 Agricultural Loans
4453 131 In Lao Kip
4453 132 In foreign/other currencies
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-21Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
4453 140 Real Estate Loans
4453 141 In Lao Kip
4453 142 In foreign/other currencies
4453 150 Savings and Deposit Secured Loans
4453 151 In Lao Kip
4453 152 In foreign/other currencies4453 160 Other Short-term MFI Client Loans
4453 161 In Lao Kip
4453 162 In foreign/other currencies
4453 2 Medium-term NPL Restructured Loans to MFI Clients
4453 210 Consumer Loans
4453 211 In Lao Kip
4453 211 100 Special Mention Loans (>1 days)
4453 211 200 Substandard Loans (>30 days)
4453 211 300 Doubtful Loans (>90 days)
4453 211 400 Loss Loans (>180 days)
4453 212 In foreign/other currencies
4453 212 100 Special Mention Loans (>1 days)
4453 212 200 Substandard Loans (>30 days)
4453 212 300 Doubtful Loans (>90 days)
4453 212 400 Loss Loans (>180 days)
4453 220 Business Loans
4453 221 In Lao Kip
4453 222 In foreign/other currencies
4453 230 Agricultural Loans
4453 231 In Lao Kip
4453 232 In foreign/other currencies
4453 240 Real Estate Loans
4453 241 In Lao Kip
4453 242 In foreign/other currencies
4453 250 Savings and Deposit Secured Loans
4453 251 In Lao Kip
4453 252 In foreign/other currencies
4453 260 Other Medium-term MFI Client Loans
4453 261 In Lao Kip
4453 262 In foreign/other currencies
4453 3 Long-term NPL Restructured Loans to MFI Clients
4453 310 Consumer Loans
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-22Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
4453 311 In Lao Kip
4453 311 100 Special Mention Loans (>1 days)
4453 311 200 Substandard Loans (>30 days)
4453 311 300 Doubtful Loans (>90 days)
4453 311 400 Loss Loans (>180 days)
4453 312 In foreign/other currencies4453 312 100 Special Mention Loans (>1 days)
4453 312 200 Substandard Loans (>30 days)
4453 312 300 Doubtful Loans (>90 days)
4453 312 400 Loss Loans (>180 days)
4453 320 Business Loans
4453 321 In Lao Kip
4453 322 In foreign/other currencies
4453 330 Agricultural Loans
4453 331 In Lao Kip
4453 332 In foreign/other currencies
4453 340 Real Estate Loans
4453 341 In Lao Kip
4453 342 In foreign/other currencies
4453 350 Savings and Deposit Secured Loans
4453 351 In Lao Kip
4453 352 In foreign/other currencies
4453 360 Other Long-term MFI Client Loans
4453 361 In Lao Kip
4453 362 In foreign/other currencies
4454 NPL Restructured Loans to Non-MFI Clients
4454 1 Short-term NPL Restructured Loans to Non-MFI Clients
4454 110 Consumer Loans
4454 111 In Lao Kip
4454 111 100 Special Mention Loans (>1 days)
4454 111 200 Substandard Loans (>30 days)
4454 111 300 Doubtful Loans (>90 days)
4454 111 400 Loss Loans (>180 days)
4454 112 In foreign/other currencies
4454 112 100 Special Mention Loans (>1 days)
4454 112 200 Substandard Loans (>30 days)
4454 112 300 Doubtful Loans (>90 days)
4454 112 400 Loss Loans (>180 days)
4454 120 Business Loans
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-23Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
4454 121 In Lao Kip
4454 122 In foreign/other currencies
4454 130 Agricultural Loans
4454 131 In Lao Kip
4454 132 In foreign/other currencies
4454 140 Real Estate Loans4454 141 In Lao Kip
4454 142 In foreign/other currencies
4454 150 Savings and Deposit Secured Loans
4454 151 In Lao Kip
4454 152 In foreign/other currencies
4454 160 Other Short-term Non-MFI Client Loans
4454 161 In Lao Kip
4454 162 In foreign/other currencies
4454 2 Medium-term NPL Restructured Loans to Non-MFI Clients
4454 210 Consumer Loans
4454 211 In Lao Kip
4454 211 100 Special Mention Loans (>1 days)
4454 211 200 Substandard Loans (>30 days)
4454 211 300 Doubtful Loans (>90 days)
4454 211 400 Loss Loans (>180 days)
4454 212 In foreign/other currencies
4454 212 100 Special Mention Loans (>1 days)
4454 212 200 Substandard Loans (>30 days)
4454 212 300 Doubtful Loans (>90 days)
4454 212 400 Loss Loans (>180 days)
4454 220 Business Loans
4454 221 In Lao Kip
4454 222 In foreign/other currencies
4454 230 Agricultural Loans
4454 231 In Lao Kip
4454 232 In foreign/other currencies
4454 240 Real Estate Loans
4454 241 In Lao Kip
4454 242 In foreign/other currencies
4454 250 Savings and Deposit Secured Loans
4454 251 In Lao Kip
4454 252 In foreign/other currencies
4454 260 Other Medium-term Non-MFI Client Loans
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-24Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
4454 261 In Lao Kip
4454 262 In foreign/other currencies
4454 3 Long-term NPL Restructured Loans to Non-MFI Clients
4454 310 Consumer Loans
4454 311 In Lao Kip4454 311 100 Special Mention Loans (>1 days)
4454 311 200 Substandard Loans (>30 days)
4454 311 300 Doubtful Loans (>90 days)
4454 311 400 Loss Loans (>180 days)
4454 312 In foreign/other currencies
4454 312 100 Special Mention Loans (>1 days)
4454 312 200 Substandard Loans (>30 days)
4454 312 300 Doubtful Loans (>90 days)
4454 312 400 Loss Loans (>180 days)
4454 320 Business Loans
4454 321 In Lao Kip
4454 322 In foreign/other currencies
4454 330 Agricultural Loans
4454 331 In Lao Kip
4454 332 In foreign/other currencies
4454 340 Real Estate Loans
4454 341 In Lao Kip
4454 342 In foreign/other currencies
4454 350 Savings and Deposit Secured Loans
4454 351 In Lao Kip
4454 352 In foreign/other currencies
4454 360 Other Long-term Non-MFI Client Loans
4454 361 In Lao Kip
4454 362 In foreign/other currencies
Reserves for Possible Losses – Account 45
451 Specific Reserves
4511 Specific Reserve for Special Mention Loans (>1days)4512 Specific Reserve for Substandard Loans (>30 days)
4513 Specific Reserve for Doubtful Loans (>90 days)
4514 Specific Reserve for Loss Loans (>180 days)
452 General Reserves
Interest and Fees Receivable (IFR) – Account 46
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-25Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
461 IFR Balances with BOL
4611 In Lao Kip
4612 In foreign/other currencies
462 IFR Accounts with Banks and other Financial Institutions
4621 In Lao Kip
4622 In foreign//other currencies463 IFR Investments
464 IFR Loans and Advances to MFI Customers
4641 IFR Consumer Loans
4642 IFR Business Loans
4643 IFR Agricultural Loans
4644 IFR Real Estate Loans
4645 IFR Savings and Deposit Secured Loans
4646 IFR other MFI Client Loans
465 IFR Loans and Advances to Non-MFI Clients
4651 IFR Consumer Loans
4652 IFR Business Loans
4653 IFR Agricultural Loans
4654 IFR Real Estate Loans
4655 IFR Savings and Deposit Secured Loans
4656 IFR other Non-MFI Client Loans
Property and Equipment – Account 47
471 Land
472 Buildings
473 Leasehold Improvements
474 Vehicles
475 Furniture and Fixture
476 Computer and other Equipment
477 Intangible Assets
478 Other Fixed Assets
479 Accumulated Amortisation and Depreciation
4791 Intangible Assets
4792 Buildings4793 Leasehold Improvements
4794 Vehicles
4795 Furniture and Equipment
4796 Computer and other Equipment
4799 Other Fixed Asset Depreciation
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-26Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Prepayments and Other Receivables – Account 48
481 Prepayments
4811 Prepaid Stationery and Supplies
4812 Prepaid Rent
4813 Prepaid Communication, Utilities and Water
4819 Other Prepayments
482 Short-term Receivables
4821 Notes Receivable
4822 Accounts Receivable
4829 Other SCU Receivables
Other Assets – Account 49
491 Assets Acquired in Liquidation
492 Assets Held for Resale (not in use)
499 Other (e.g. accounts with banks which have been closed or are underreceivership/liquidation etc)
4991 Provision for Loss on Assets acquired in Liquidation of Client Loans and other AssetLosses
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-27Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Section 5: Liability Accounts
Customers’ Deposits – Account 50
501 Saving Deposits from MFI and Non-MFI Clients
5011 Compulsory Savings from MFI Clients
50111 In Lao Kip
50112 In foreign/other currencies
5012 Term Deposits
50121 In Lao Kip
50122 In foreign/other currencies
5019 Other Compulsory MFI Client Savings Deposits
5021 Compulsory Savings Deposits of Non-MFI Clients
50211 In Lao Kip
50212 In foreign/other currencies
5022 Term Deposits50221 In Lao Kip
50222 In foreign/other currencies
5031 Voluntary Savings from MFI Clients
50311 In Lao Kip
50312 In foreign/other currencies
5032 Term Deposits
50321 In Lao Kip
50322 In foreign/other currencies
5033 Special Purpose Accounts
5034 Retirement Savings
5035 High Yield or Money Market Accounts
5039 Other MFI Client Savings Deposits
5041 Savings Deposits from Non-MFI Clients
5042 Term Deposits
5043 Special Purpose Accounts
5044 Retirement Savings
5045 High Yield or Money Market Accounts
5049 Other Non-MFI Client Savings Deposits
External Credits/Borrowings – Acc ount 51
511 Borrowings from Local Financial Institutions
5111 Short-term Bank Loans (due to be repaid within one year)
5112 Long-term Bank Loans (due to be repaid in more than one year)
512 Borrowings from Foreign Financial Institutions
5121 Short-term Borrowings
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-28Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
5122 Long-term Borrowings
519 Other Borrowings
Bonds and Certificates of Deposits – Account 52
521 Bonds Issued by MFIs in Kip
522 Certificates of Deposits Issued by MFIs in Kip
Interest Payable – Account 53
531 IP on MFI Clients’ Compulsory Savings
5311 IP on Savings Deposits
53111 In Lao Kip
53112 In foreign/other currencies
5312 IP on Term Deposits
53121 In Lao Kip
53122 In foreign/other currencies
5319 IP on other MFI Compulsory Deposits
532 IP on Deposits of Non-MFI clients’ Compulsory Savings
5321 IP on Savings Deposits
53211 In Lao Kip
53212 In foreign/other currencies
5322 IP on Term Deposits
53221 In Lao Kip
53222 In foreign/other currencies
5329 IP on other Non-MFI Client Compulsory Deposits
533 IP on Voluntary MFI Clients’ Savings
5331 Savings Deposits
53311 In Lao Kip
53312 In foreign/other currencies
5332 Term Deposits
53321 In Lao Kip
53322 In foreign/other currencies
5333 Special Purpose Accounts
5334 Retirement Savings
5335 High Yield or Money Market Accounts
5339 Other Client Savings Deposits
534 IP on Voluntary Non-MFI Clients’ Savings
5341 Savings Deposits
53411 In Lao Kip
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-29Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
53412 In foreign/other currencies
5342 Term Deposits
53421 In Lao Kip
53422 In foreign/other currencies
5343 Special Purpose Accounts
5344 Retirement Savings
5345 High Yield or Money Market Accounts
5349 Other Client Savings Deposits
535 IP Short-term Bank Loans
536 IP Long-term Bank Loans
539 IP Other Borrowings
Accounts Payabl e – Account 54
541 Accounts Payable
Accrued Expenses and Provisions – Account 55
551 Accrued Expenses
5511 Annual Meeting Expense
5512 Legal Fees
5513 External Audit
5519 Other Expenses
552 Provisions for Liabilities and Charges
5521 Provision for Pensions and Similar Commitments
5522 Provision for Tax Assessments5523 Provision for Claims and/or Litigation
5529 Other Provisions
Taxes Payable – Account 56
561 Income Tax
562 Withholding Tax
563 Social security Tax
564 Profit Tax
565 Minimum Tax
569 Other Taxes
Deferred Revenue – Account 57
571 Deferred Grant Revenue
572 Deferred Revenue due to Donated Fixed Assets
579 Other Deferred Revenue Items
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-30Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Suspense and/or Clearing Accounts – Account 58
581 Suspense Items (unidentified)
582 Clearing Account
Other Liability Accou nts – Account 59 59 Other Liabilities
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Detailed Structure of the Chart of Accounts for MFIs
Coffey International Development 1B-31Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Section 6: Capital Accounts
Capital – Account 60
601 Charter Capital
Additi onal Capi tal – Account 61
611 Supplementary Charter Capital
Retained Earnings / (Deficit) – Acco unt 62
62 Retained Earnings
Reserves and Appropriations – Account 63
631 Legal/Regulatory Reserve
632 Statutory Reserve
633 Additional Reserve for Losses634 Revaluation Surplus
6341 Revaluation of Assets
639 Other Special Purpose Reserves
6391 Reserve for Education/Training
6392 Reserve for Purchase of Buildings
6399 Computer System Purchase
Donated Capital – Account 64
64 Donated Capital
Net Income (Loss) for the Current Year/Period – Account 65
65 Net Income (Loss) for the Current Year
Dividends Declared – Account 66
66 Dividends Declared
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Detailed Structure of the Chart of Accounts for MFIs
Section 7: Off-Balance Sheet Commitments
Others – Account 80
801 Other Off-balance Sheet Items
8011 Written Off Loans
8012 Overdue Interest on Loans
8013 Other Assets and Documents
80131 Cash, Securities and other Notes Deposited by Clients forSafekeeping
80132 Collateral, Mortgages from Clients
80134 Mortgaged Valuable Notes
Control – Account 89
891 Control Account
