+ For the account the other debt companies must extract created for the overdue debt payments recorded in economic contracts, a contract commitment or pledge debt, business has demanded several times but still not recovered; or for the debt payment due but not owes the customers were bankrupt or are doing the procedure of dissolution, missing, runaway. The level of backup set excerpt the debt provision made under Circular No. 228/2009/TT-BTC on December 17, 2009 and circular No. 89/2013/TT-BTC on 28/06/2013 of the Ministry of finance.
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