DETAILED STRUCTURE OF THE CHART OF ACCOUNTS

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

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 Approved
Investments
119 Other Interest Income

SCU Fees and Charges – Account 12

121 Member Fees Paid
122 Member Penalties
129 Other Operating Income

Coffey International Development 1A-1

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts

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 Loans
203 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)
Coffey International Development 1A-2
Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts

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

Coffey International Development 1A-3

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts

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 for
meetings)
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 – Account 27

271 Business License and Other Local Taxes

Coffey International Development 1A-4

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts

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 – Account 28

281 Cashier Shortage
282 Cashier Overage

Tax on Profit or Loss on Ordinary Activities – Account 29

291 Profit Tax
292 Minimum Tax

Coffey International Development 1A-5

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts

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

Coffey International Development 1A-6

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts

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 currencies
412 BOL Reserve Requirement
4121 In Lao Kip
4122 In foreign/other currencies
413 Depositor’s Protection Fund Deposit
414 Other BOL Reserve Requirements

Accounts with Banks and other Financial Institutions (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 Approved
Investments
4311 Provision for Loss on Approved Investments
432 Loans to other SCUs
4321 Provision for Loss on Loans to other SCUs
439 Other Investments
Coffey International Development 1A-7
Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts

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 Kip
4612 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
Coffey International Development 1A-8
Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts

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 Receivable
4829 Other SCU Receivables

Other Assets – Account 49

491 Assets Acquired in Liquidation
492 Assets Held for Resale (not in use)

Coffey International Development 1A-9

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts

499 Others (e.g. accounts with banks which have been closed or are under
receivership/liquidation etc)
4991 Provision for Loss on Assets Acquired in Liquidation of Member Loans and other
Asset Losses

Coffey International Development 1A-10

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts

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 – Account 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 Savings
5211 IP Savings Deposits
52111 In Lao Kip
52112 In foreign/other currencies
5212 IP Term Deposits
52121 In Lao Kip
52122 In foreign/other currencies
5213 IP Special Purpose Accounts
5214 IP Retirement Savings
5215 IP High Yield or Money Market Accounts
5219 IP Other Member Savings Deposits
522 IP Short-term Bank Loans
523 IP Long-term Bank Loans
529 IP other Borrowings

Accounts Payable – Account 53

531 Accounts Payable

Accrued Expenses and Provisions – Account 54

541 Accrued Expenses
5411 Annual Meeting Expense
5412 Legal Fees

Coffey International Development 1A-11

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts

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 Litigation
5429 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 Accounts – Account 59

59 Other Liabilities

Coffey International Development 1A-12

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts

Section 6: Members Share Accounts

Members Shares – Account 60

60 Member Shares

Other Share Accounts – Account 61

61 Other Member Shares

Coffey International Development 1A-13

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts

Section 7: Capital Accounts

Retained Earnings/ (Deficit) – Account 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 74

74 Dividends Declared

Coffey International Development 1A-14

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts

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

Coffey International Development 1A-15

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

B DETAILED STRUCTURE OF THE CHART OF ACCOUNTS FOR

MICROFINANCE INSTITUTIONS
Section 1: Operating Income Accounts

Interest Income on Loans and Advances to MFI Customers – Account 10

101 Interest Income on Loans to MFI Clients
1011 Interest Income from Consumer Loans
1011 100 In Lao Kip
1011 200 In foreign/other currencies
1012 Interest Income from Business Loans
1013 Interest Income from Agricultural Loans
1014 Interest Income from Real Estate Loans
1015 Interest Income from Savings and Deposit Secured Loans
1016 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 Loans
1021 100 In Lao Kip
1021 200 In foreign/other currencies
1022 Interest Income from Business Loans
1023 Interest Income from Agricultural Loans
1024 Interest Income from Real Estate Loans
1025 Interest Income from Savings and Deposit Secured Loans
1026 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 Approved
Investments
119 Other Interest Income

MFI Fees and Charges – Account 12

121 Client Fees Paid

Coffey International Development 1B-1

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

122 Client Penalties

123 Fee from Payment Services and Intra-country Transfers
124 Fee from Offering Insurance Products as Agent
129 Other Operating Income

Coffey International Development 1B-2

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

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 currencies
2022 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 currencies
2042 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
Coffey International Development 1B-3
Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

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 Accounts – Account 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 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)
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

Coffey International Development 1B-4

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

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 Improvements
2361 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

Coffey International Development 1B-5

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

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 Promotion
253 Published Materials
259 Other Promotional Expenses

BOL Supervision and Licensing Fees – Account 26

261 Supervision Fee
262 Licensing Fee

Taxes and Licenses – Account 27

271 Business License and other Local Taxes
272 Property Tax
273 Municipal Tax
274 Capital Tax
275 Registration Duty, Stamp Duty and their Equivalent
276 Income Tax

Coffey International Development 1B-6

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

279 Other Indirect and Miscellaneous Taxes

Cashier Shortage and Overage – Account 28

281 Cashier Shortage
282 Cashier Overage

Tax on Profit or Loss on Ordinary Activities – Account 29

291 Profit Tax
292 Minimum Tax

Coffey International Development 1B-7

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

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

Coffey International Development 1B-8

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

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 currencies
412 BOL Reserve Requirement
4121 In Lao Kip
4122 In foreign/other currencies
413 Depositor’s Protection Fund Deposit
414 Other BOL Reserve Requirements

Accounts with Banks and other Financial Institutions (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 43
431 Investment in BOL Approved Government Securities and other Approved
Investments
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

Coffey International Development 1B-9

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

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 currencies
4411 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

Coffey International Development 1B-10

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

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 Loans
4412 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

Coffey International Development 1B-11

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

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 currencies
4421 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

Coffey International Development 1B-12

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

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 currencies
4423 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

Coffey International Development 1B-13

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

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 Kip
4432 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

Coffey International Development 1B-14

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

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 Loans
4441 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

Coffey International Development 1B-15

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

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 Loans
4443 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

Coffey International Development 1B-16

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

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)

Coffey International Development 1B-17

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

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 Kip
4451 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

Coffey International Development 1B-18

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

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)

Coffey International Development 1B-19

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

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

Coffey International Development 1B-20

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

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 currencies
4453 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

Coffey International Development 1B-21

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

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 currencies
4453 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

Coffey International Development 1B-22

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

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 Loans
4454 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

Coffey International Development 1B-23

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

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 Kip
4454 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

Coffey International Development 1B-24

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

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 currencies
463 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 Buildings
4793 Leasehold Improvements
4794 Vehicles
4795 Furniture and Equipment
4796 Computer and other Equipment
4799 Other Fixed Asset Depreciation

Coffey International Development 1B-25

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

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 under
receivership/liquidation etc)
4991 Provision for Loss on Assets acquired in Liquidation of Client Loans and other Asset
Losses

Coffey International Development 1B-26

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

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 Deposits
50221 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 – Account 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
Coffey International Development 1B-27
Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

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

Coffey International Development 1B-28

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

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 Payable – 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 Assessments
5523 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

Coffey International Development 1B-29

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

Suspense and/or Clearing Accounts – Account 58

581 Suspense Items (unidentified)
582 Clearing Account

Other Liability Accounts – Account 59

59 Other Liabilities

Coffey International Development 1B-30

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
Detailed Structure of the Chart of Accounts for MFIs

Section 6: Capital Accounts

Capital – Account 60
601 Charter Capital

Additional Capital – Account 61

611 Supplementary Charter Capital

Retained Earnings/ (Deficit) – Account 62

62 Retained Earnings

Reserves and Appropriations – Account 63

631 Legal/Regulatory Reserve
632 Statutory Reserve
633 Additional Reserve for Losses
634 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

Coffey International Development 1B-31

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008
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 for
Safekeeping
80132 Collateral, Mortgages from Clients
80134 Mortgaged Valuable Notes
Control – Account 89
891 Control Account

Coffey International Development 1B-32

Chart of Accounts for SCUs and MFIs Lao PDR TA for BOL MFI Supervision
February 2008