OFFICIAL LETTER NO. 1661/TCT-CS DATED 12 MAY 2014 OF GDT IN GUIDANCE OF DEPOSIT INTEREST INCLUDED IN OTHER INCOMES AND DEPOSIT INTEREST OFFSETING LOANS FOR CAPITALIZATION
According to official letter No.1661/TCT-CS:
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Deposit interest incurred from temporary investment activities of the loans relating to the qualifying assets will be offset the loan interest in the state of construction investment. The loan interest in the state of construction investment is capitalized to the investment amount of the construction.
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Deposit interest incurred from the contribution capital must be included in other income
