DETAILED STRUCTURE OF 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

10111 100 In Lao Kip 10111 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 form other MFI Client Loans

102 Interest Income on Loans to Non-MFI Clients

1021 Interest Income from Consumer Loans 10211 100 In Lao Kip 10211 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 form 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 In foreign/other currencies

1122 Term 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 122 Client Penalties 123 Fee from Payment services and Intra-country Transfers 124 Fee from Offering Insurance Products as Agent 129 Other Operating Income

Detail COA MFI, Bank of Lao PDR February 2008

1

Section 3: Operating Expense Accounts Interest Income Expense (IE) – Account 20

201 IE on MFI Clients Deposits 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 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

Detail COA MFI, Bank of Lao PDR February 2008

2

Non-Interest Expenses – Account 21 211 Fees Paid for Loans form 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 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

Detail COA MFI, Bank of Lao PDR February 2008

3

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 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

Detail COA MFI, Bank of Lao PDR February 2008

4

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 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

Detail COA MFI, Bank of Lao PDR February 2008

5

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

Detail COA MFI, Bank of Lao PDR February 2008

6

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 – Accounts 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 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

Detail COA MFI, Bank of Lao PDR February 2008

7

Loans and Advances to Customers – Accounts 44 441 Current and Outstanding Loans to MFI Clients

4411 Short-term Loans to MIF 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 Clients 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 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

Detail COA MFI, Bank of Lao PDR February 2008

8

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 210 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

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 210 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

Detail COA MFI, Bank of Lao PDR February 2008

9

4423 Long-term Loans to Non-MFI Clients 4423 1 Consumer Loans

4423 110 In Lao Kip 4423 210 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

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 210 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 210 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 4432 320 In foreign/other currencies

4432 4 Real Estate Loans

Detail COA MFI, Bank of Lao PDR February 2008

10

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 210 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 210 In foreign/other currencies 4441 2 Business Loans 4441 210 In Lao Kip 4441 220 In foreign/other currencies 4441 3 Agricultural Loans 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

Detail COA MFI, Bank of Lao PDR February 2008

11

4442 Medium-term Restructured Loans to Non-MFI Clients 4442 1 Consumer Loans

4442 110 In Lao Kip 4442 210 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 210 In foreign/other currencies 4443 2 Business Loans 4443 210 In Lao Kip 4443 220 In foreign/other currencies 4443 3 Agricultural Loans 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)

Detail COA MFI, Bank of Lao PDR February 2008

12

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 13 0 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 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 23 0 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 Long-term MFI Client Loans 4451 261 In Lao Kip 4451 262 In foreign/other currencies

Detail COA MFI, Bank of Lao PDR February 2008

13

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) 4451 312 400 Loss Loans (>180 days) 4451 320 Business Loans 4451 321 In Lao Kip 4451 322 In foreign/other currencies 4451 33 0 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 Short-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 13 0 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

Detail COA MFI, Bank of Lao PDR February 2008

14

4452 150 Savings and Deposit Secured Loans 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 23 0 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) 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

Detail COA MFI, Bank of Lao PDR February 2008

15

4452 33 0 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 13 0 Agricultural Loans 4453 131 In Lao Kip 4453 132 In foreign/other currencies

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)

Detail COA MFI, Bank of Lao PDR February 2008

16

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 4451 122 In foreign/other currencies 4453 23 0 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 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 33 0 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

Detail COA MFI, Bank of Lao PDR February 2008

17

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 4454 121 In Lao Kip 4454 122 In foreign/other currencies 4454 13 0 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 23 0 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

Detail COA MFI, Bank of Lao PDR February 2008

18

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 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 33 0 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 (> 1 days) 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

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

Detail COA MFI, Bank of Lao PDR February 2008

19

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

Prepayments and Other Receivables – Account 48

481 Prepayments 4811 Prepaid Stationary 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 Hold 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

Detail COA MFI, Bank of Lao PDR February 2008

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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 Clients Savings Deposits 5021 Compulsory Savings Deposits of Non-MFI Clients 50211 In Lao Kip

50112 In foreign/other currencies 5022 Term Deposits

50221 In Lao Kip 50222 In foreign/other currencies

5031 Voluntary Savings from NFI 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 Clients 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 Clients 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 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

Detail COA MFI, Bank of Lao PDR February 2008

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Interest Payable (IP) – 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 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

Detail COA MFI, Bank of Lao PDR February 2008

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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

Suspense and/or Clearing Accounts – Account 58 581 Suspense Items (unidentified) 582 Clearing Account

Other Liability Accounts – Account 59 59 Other Liabilities

Detail COA MFI, Bank of Lao PDR February 2008

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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 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

Detail COA MFI, Bank of Lao PDR February 2008

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Detail COA MFI, Bank of Lao PDR February 2008

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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