Accounting Chart of Savings and Credit Cooperatives (CEC) and Their Federations: Description of Accounts
- The section is dated June 2007 and issued by the Directorate of the General Inspection of Popular Banks (DIGCP/BRH).
- It describes accounts in four groups: assets, liabilities, revenues and expenses.
- Liquidity accounts distinguish cash, current-account, savings and term deposits held with the federation, other cooperatives, other financial institutions and the BRH, in gourdes and in foreign currency.
- Revenue accounts include interest on BRH bonds, dividends and loan file analysis and management fees.
This 46-page section of the chart of accounts for savings and credit cooperatives (CEC) and their federations (FCEC) is issued by the Directorate of the General Inspection of Popular Banks (DIGCP) of the BRH and is dated June 2007. It gives, for each numbered account, a definition of what is recorded there.
The document is organized in four groups: assets (starting with liquidity, which covers cash and deposits held in financial institutions, in gourdes and in foreign currency), liabilities, revenues and expenses. Revenue accounts include interest on loans, deposits and BRH bonds, dividends and non-interest income such as loan file fees, and expense accounts cover items such as staff training and travel.
How to cite
Bank of the Republic of Haiti (BRH), 2007, Accounting Chart of Savings and Credit Cooperatives (CEC) and Their Federations: Description of Accounts, https://www.brh.ht/wp-content/uploads/2018/08/description_comptes.pdf
- Rights holder
- Banque de la République d'Haïti (BRH)