Official letter 1354/CTHDU-TTHT about Interest recognition on deposits as follows:
In case, the Company has income from deposit interest during the investment period, the value of investment shall be recorded to decrease. At the end of the investment period, if the enterprise has production and business activities, the income from deposit interest shall be included in other income when determining taxable income. If, due to objective reasons, an enterprise extends the investment period and is approved by a competent authority, the proceeds from deposit interest shall decrease the value of the investment.
