{"id":1685,"date":"2025-08-29T02:44:01","date_gmt":"2025-08-29T09:44:01","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=1685"},"modified":"2025-10-07T21:52:54","modified_gmt":"2025-10-08T04:52:54","slug":"giao-dich-lien-ket-ngan-hang","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-ngan-hang\/","title":{"rendered":"Optimize bank-linked transactions with overdue interest cost transfer mechanism"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">The Vietnamese financial market is increasingly developing, inter-bank transactions have become an important tool to help banks optimize capital flows, manage risks and improve business efficiency. However, non-transparent accounting and management can easily lead to legal risks, tax arrears or directly affect profits. At the same time, based on current legal regulations such as <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=201522\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=212716\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Decree 20\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, to provide businesses with a comprehensive, accurate and practical overview of bank-linked transactions.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-ngan-hang\/#Khai_niem_va_dac_diem_giao_dich_lien_ket_ngan_hang\" >Concept and characteristics of interbank transactions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-ngan-hang\/#Giao_dich_lien_ket_ngan_hang_la_gi\" >What is bank link transaction?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-ngan-hang\/#Cac_loai_giao_dich_pho_bien_trong_giao_dich_lien_ket_ngan_hang\" >Common types of transactions in interbank transactions<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-ngan-hang\/#_Cho_vay_noi_bo_Intra_%E2%80%93_group_Loans\" >\u00a0Intra-group Loans:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-ngan-hang\/#Bao_lanh_Guarantees\" >Guarantees:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-ngan-hang\/#Chuyen_tien_lien_ngan_hang_Interbank_Transfers\" >Interbank Transfers:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-ngan-hang\/#Dich_vu_tai_chinh_noi_bo_Intra-group_Financial_Services\" >Intra-group Financial Services:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-ngan-hang\/#Dac_diem_giao_dich_lien_ket_ngan_hang\" >Features of bank-linked transactions<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-ngan-hang\/#Rui_ro_va_thach_thuc_trong_giao_dich_lien_ket_ngan_hang\" >Risks and challenges in interbank transactions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-ngan-hang\/#Giai_phap_quan_ly_va_tuan_thu_giao_dich_lien_ket_ngan_hang\" >Bank-to-Bank Transaction Management and Compliance Solution<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-ngan-hang\/#1_Thiet_lap_chinh_sach_giao_dich_minh_bach\" >1\/ Establish transparent trading policies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-ngan-hang\/#2_Hach_toan_va_quan_ly_chi_phi_chinh_xac\" >2\/ Accurate cost accounting and management.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-ngan-hang\/#3_Lap_ho_so_va_bao_cao_day_du\" >3\/ Prepare complete records and reports.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-ngan-hang\/#4_Ra_soat_va_giam_sat_thuong_xuyen\" >4\/ Regular review and monitoring.<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-ngan-hang\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-ngan-hang\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khai_niem_va_dac_diem_giao_dich_lien_ket_ngan_hang\"><\/span><b>Concept and characteristics of interbank transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To understand how it operates and manages, let&#039;s first learn the basic concepts of bank link transactions.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_ngan_hang_la_gi\"><\/span><b>What is bank link transaction?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_1999\" aria-describedby=\"caption-attachment-1999\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1999\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Khai-niem-giao-dich-lien-ket-ngan-hang.jpg\" alt=\"Kh\u00e1i ni\u1ec7m giao d\u1ecbch li\u00ean k\u1ebft ng\u00e2n h\u00e0ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Khai-niem-giao-dich-lien-ket-ngan-hang.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Khai-niem-giao-dich-lien-ket-ngan-hang-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Khai-niem-giao-dich-lien-ket-ngan-hang-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Khai-niem-giao-dich-lien-ket-ngan-hang-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Khai-niem-giao-dich-lien-ket-ngan-hang-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1999\" class=\"wp-caption-text\">Concept of interbank transactions<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/\">Affiliate transactions<\/a> Banking is the financial activities, services or capital borrowing between banks and parties with direct or indirect relationships, including: parent banks - branches, subsidiary banks, subsidiaries, or financial institutions within the same group. These transactions may include internal loans, guarantees, money transfers, internal financial services, or payments and derivative transactions between related parties.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Special features of <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/\">affiliate transactions<\/a> Banking is not simply a normal market transaction but is subject to strict control from regulatory agencies, including:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">State Bank<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax authorities and regulations on accounting and cost deduction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In particular, interest costs with prices, interest rates or transaction conditions need to be set according to market principles (arm&#039;s length principle) to ensure transparency, avoid transfer pricing and protect the financial interests of banks as well as shareholders.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Interbank transactions are an important platform for implementing cost management mechanisms, especially <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-tiep-chi-phi-lai-vay-qua-han\/\"><span style=\"font-weight: 400;\">carryforward of overdue interest costs<\/span><\/a><span style=\"font-weight: 400;\">, while ensuring that the bank complies with legal regulations and enhances its reputation in the market.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_loai_giao_dich_pho_bien_trong_giao_dich_lien_ket_ngan_hang\"><\/span><b>Common types of transactions in interbank transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Interbank transactions often include many types, each with its own characteristics and risks, and at the same time requiring transparent cost management mechanisms.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"_Cho_vay_noi_bo_Intra_%E2%80%93_group_Loans\"><\/span><b>\u00a0Intra-group Loans:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Loans between parent banks and branches, subsidiary banks, or between subsidiaries of the same group.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">With the aim of optimizing cash flow, supporting working capital activities and reducing external borrowing costs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the interest rate, or loan terms do not comply with market principles, it may result in taxes or be deemed illegal by regulators.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Bao_lanh_Guarantees\"><\/span><b>Guarantees:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Banks provide guarantees to related parties to secure financial obligations or contract performance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Characteristics: Usually accompanied by a guarantee fee, costs need to be clearly accounted for and controlled to avoid affecting credit risk.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Guarantee fees and conditions must be transparent according to market standards.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Chuyen_tien_lien_ngan_hang_Interbank_Transfers\"><\/span><b>Interbank Transfers:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transactions between subsidiaries, branches or other banks in the same group to optimize cash flow and balance capital.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risks: errors in accounting and illegal money transfers can cause losses, affecting capital safety ratios and financial reports.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Dich_vu_tai_chinh_noi_bo_Intra-group_Financial_Services\"><\/span><b>Intra-group Financial Services:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Includes services such as payments, cash flow management, derivatives services, foreign exchange or interest rate risk management between affiliates.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Characteristics: These services need to be priced according to market principles and cost accounting transparently, especially in relation to <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-tiep-chi-phi-lai-vay-qua-han\/\"><span style=\"font-weight: 400;\">carryforward of overdue interest costs<\/span><\/a><span style=\"font-weight: 400;\"> if any<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dac_diem_giao_dich_lien_ket_ngan_hang\"><\/span><b>Features of bank-linked transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Below is a summary table of the main features of bank-linked transactions, including risks, applicable principles and the mechanism for transferring overdue interest costs. This table helps banks and businesses have a basis for transparency, cost optimization and legal compliance.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 552px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><b>Characteristic\u00a0<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>Detail\u00a0<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>Meaning<\/b><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Clear linkage.<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Arising between the bank and its direct or indirect affiliates: parent bank \u2013 branch, subsidiary bank, subsidiary or financial institution of the same group.<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Helps determine the legitimacy and legal basis for the transaction.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Special nature and financial risks.<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Transactions come with cash flow commitments, guarantees, internal loans; interest expenses can exceed the ceiling if not controlled.<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Banks need to monitor expenses carefully to avoid the risk of being excluded when settling taxes.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Market principles.<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Interest rates, service prices, and transaction conditions must follow market principles to be transparent and avoid transfer pricing.<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Ensure financial benefits and reputation with the management agency.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Tight legal control.<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Subject to supervision by the State Bank and tax authorities; detailed records and accounting according to Decree 132\/2020\/ND-CP and Decree 20\/2025\/ND-CP.<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Helps with legal compliance, reduces legal risk and tax collection.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Transparency and cost pass-through mechanism.<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Costs, especially the carryforward of overdue interest costs, must be clearly accounted for and fully recorded for easy inspection by the regulatory agency.<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Optimize cash flow and tax obligations, while improving financial reporting transparency.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Through the above table, banks can clearly understand the characteristics and risks and correctly apply the mechanism for transferring overdue interest costs in managing inter-bank transactions, ensuring transparency and compliance with the law.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Rui_ro_va_thach_thuc_trong_giao_dich_lien_ket_ngan_hang\"><\/span><b>Risks and challenges in interbank transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_1998\" aria-describedby=\"caption-attachment-1998\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1998\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Rui-ro-trong-giao-dich-lien-ket-ngan-hang.jpg\" alt=\"R\u1ee7i ro trong giao d\u1ecbch li\u00ean k\u1ebft ng\u00e2n h\u00e0ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Rui-ro-trong-giao-dich-lien-ket-ngan-hang.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Rui-ro-trong-giao-dich-lien-ket-ngan-hang-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Rui-ro-trong-giao-dich-lien-ket-ngan-hang-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Rui-ro-trong-giao-dich-lien-ket-ngan-hang-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Rui-ro-trong-giao-dich-lien-ket-ngan-hang-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1998\" class=\"wp-caption-text\">Risks in interbank transactions<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Interbank transactions bring many benefits in terms of capital flow, cost optimization and support for internal financial management. However, it comes with a series of risks and challenges that need to be clearly identified and managed transparently to comply with the law and protect shareholder interests. Below is a summary table of risks and challenges in interbank transactions.<\/span><\/p>\n<p><strong>Board:<\/strong> Summary of risks and challenges in interbank transactions.<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Risks and challenges\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Content\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Management measures<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Credit and cash flow risk.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Internal loans or guarantees can create cash flow pressure, if the borrower fails to repay on time it will affect bad debts and profits.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Monitor, evaluate debt repayment capacity and apply internal credit limits.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tax risks and cost accounting.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Interest rates, service fees, or trading conditions that do not comply with market principles may be excluded from taxable expenses, especially interest expenses.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Accurately account for and track overdue interest expense transfers, <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lap-ho-so-gdlk\/\"><span style=\"font-weight: 400;\">GDLK profile <\/span><\/a><span style=\"font-weight: 400;\">fully comply with Decree 132\/2020\/ND-CP and Decree 20\/2025\/ND-CP.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Legal risks.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Violation of capital limits, safety ratios, or failure to complete records will result in legal prosecution and reputational damage.\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Comply with Banking Law, Corporate Income Tax Law, current decrees, regular internal monitoring and review.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Management and control challenges.<\/b><\/td>\n<td><span style=\"font-weight: 400;\">The variety of transactions (lending, guarantees, internal financial services) makes internal controls complex; costs need to be tracked and reported thoroughly.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Build a tight internal control system, transparent costs and prepare accurate reports to serve management agency inspections.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Through the above table, banks can proactively manage risks, control costs and apply the mechanism of transferring overdue interest costs in inter-bank transactions, improving financial efficiency and legal reputation.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_quan_ly_va_tuan_thu_giao_dich_lien_ket_ngan_hang\"><\/span><b>Bank-to-Bank Transaction Management and Compliance Solution<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To ensure that inter-bank transactions are both effective and legal, banks need to synchronously deploy solutions for management, risk control and legal compliance:<\/span><\/p>\n<figure id=\"attachment_1997\" aria-describedby=\"caption-attachment-1997\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1997\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Giai-phap-quan-ly-giao-dich-lien-ket-ngan-hang.jpg\" alt=\"Gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd giao d\u1ecbch li\u00ean k\u1ebft ng\u00e2n h\u00e0ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Giai-phap-quan-ly-giao-dich-lien-ket-ngan-hang.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Giai-phap-quan-ly-giao-dich-lien-ket-ngan-hang-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Giai-phap-quan-ly-giao-dich-lien-ket-ngan-hang-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Giai-phap-quan-ly-giao-dich-lien-ket-ngan-hang-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Giai-phap-quan-ly-giao-dich-lien-ket-ngan-hang-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1997\" class=\"wp-caption-text\">Bank-linked transaction management solution<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"1_Thiet_lap_chinh_sach_giao_dich_minh_bach\"><\/span><b>1\/ Establish transparent trading policies<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Develop internal regulations on borrowing, guarantees, money transfers and internal financial services, and ensure that all transactions comply with market principles. This is to limit transfer pricing risks and control reasonable costs, especially interest costs.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"2_Hach_toan_va_quan_ly_chi_phi_chinh_xac\"><\/span><b>2\/ Accurate cost accounting and management.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Apply a detailed and transparent accounting system, and clearly classify the costs arising from each transaction to ensure accuracy in financial reports. In particular, for overdue interest expenses, it is extremely necessary to monitor and apply a transition mechanism when exceeding the prescribed control level. This approach not only helps businesses optimize cash flow and tax obligations, but also ensures compliance with important legal bases stipulated in Decree 132\/2020\/ND-CP and Decree 20\/2025\/ND-CP.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"3_Lap_ho_so_va_bao_cao_day_du\"><\/span><b>3\/ Prepare complete records and reports.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Fully implement the transaction records, accurately record expenses, interest rates, transaction conditions and guarantee commitments to ensure transparency in financial management. At the same time, timely updating and submitting reports according to the regulations of the State Bank and tax authorities is extremely important to help businesses minimize legal risks, avoid the risk of tax arrears and maintain reputation in business activities.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"4_Ra_soat_va_giam_sat_thuong_xuyen\"><\/span><b>4\/ Regular review and monitoring.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Conducting periodic internal audits to promptly detect and correct errors or violations in the accounting and management of related-party transactions. At the same time, training accounting, internal audit and related personnel on legal regulations, accounting standards and tax policies is an important solution to improve management capacity.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In general, understanding the characteristics and risks and applying transparent management solutions and mechanisms for transferring overdue interest costs are the keys to optimizing efficiency and minimizing risks in bank-linked transactions, while protecting shareholder interests and bank reputation in the market.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Understanding the characteristics of interbank transactions, risks and applying transparent management solutions and overdue interest cost transfer mechanisms are the keys to optimizing efficiency, reducing risks and ensuring legal compliance in all interbank transactions.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">At MAN \u2013 Master Accountant Network, a team of experienced tax and accounting experts is always ready to advise and support businesses in implementing cost management solutions. <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-lai-vay-gdlk-2025\/\"><span style=\"font-weight: 400;\">accounting for related-party transactions<\/span><\/a><span style=\"font-weight: 400;\"> transparency and compliance with the law, helping businesses confidently optimize capital flow and tax obligations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information <a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\">MAN \u2013 Master Accountant Network<\/a><\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile \/ Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E-mail: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: right;\"><b>Editorial Board: MAN \u2013 Master Accountant Network<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh Vi\u1ec7t Nam ng\u00e0y c\u00e0ng ph\u00e1t tri\u1ec3n, giao d\u1ecbch li\u00ean k\u1ebft ng\u00e2n h\u00e0ng tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap ng\u00e2n h\u00e0ng t\u1ed1i \u01b0u d\u00f2ng v\u1ed1n, qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 kinh doanh. Tuy nhi\u00ean, vi\u1ec7c h\u1ea1ch to\u00e1n v\u00e0 qu\u1ea3n l\u00fd kh\u00f4ng minh b\u1ea1ch d\u1ec5 d\u1eabn \u0111\u1ebfn r\u1ee7i [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":1996,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,37],"tags":[],"class_list":["post-1685","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nganh-doi-tuong-ap-dung","category-tai-chinh-va-ngan-hang"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/1685","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=1685"}],"version-history":[{"count":7,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/1685\/revisions"}],"predecessor-version":[{"id":2302,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/1685\/revisions\/2302"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/1996"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=1685"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=1685"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=1685"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}