I. Legal basis

• Decree No. 316/2026/ND-CP
• Decree No. 135/2025/ND-CP

II. From 1 October 2026, state-owned credit institutions may appropriate up to 40% of their funds to the development investment fund

Pursuant to Clause 2, Article 1 of Decree No. 316/2026/ND-CP, which amends Clause 4, Article 22 of Decree No. 135/2025/ND-CP concerning profit distribution by credit institutions in which the State holds 100% of the charter capital, as amended under Point b, Clause 4, Article 22 of Decree No. 135/2025/ND-CP, following the implementation of the profit distribution items prescribed by law, a credit institution may appropriate up to 40% of its distributable profit to the development investment fund.

This appropriation must also ensure that the aggregate amount appropriated to the fund for supplementing charter capital and the development investment fund does not exceed 50%, in accordance with Article 25 of the 2025 Law on Management and Investment of State Capital in Enterprises. In addition, the maximum balance of the development investment fund must not exceed the charter capital of the credit institution.

This appropriation rate is higher than that prescribed under the current Decree No. 135/2025/ND-CP. Under Point b, Clause 4, Article 22 of Decree No. 135/2025/ND-CP, prior to its amendment, a credit institution in which the State holds 100% of the charter capital was permitted to appropriate no more than 20% to the Development Investment Fund, while the maximum balance of the Fund could not exceed the institution’s charter capital.

Accordingly, from 1 October 2026, the maximum appropriation rate to the Development Investment Fund will increase from 20% to 40%.

Pursuant to Clause 5, Article 22, as amended by Clause 2, Article 1 of Decree No. 316/2026/ND-CP, where the remaining profit after appropriation to the Development Investment Fund is insufficient to appropriate amounts to the Reward Fund and Welfare Fund at the prescribed rates, the credit institution may reduce the amount of profit previously appropriated to the Development Investment Fund to supplement the resources for such funds. The amount of such reduction must not exceed the amount appropriated to the Development Investment Fund during the relevant financial year.

III. About Us, Hankuk Law Firm

■ Hankuk Law Firm – Introduction

The goal of the legal services provided by HANKUK LAW FIRM is to support businesses, investors, and people. Our organization employs skilled Korean lawyers, partners, and professionals to provide legal services to businesses related to corporations and litigation.

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To protect the legitimate rights and interests of our clients and achieve the best results, we provide legal advice and participate in civil lawsuits related to business, labor, marriage, family, and inheritance.

■ Contact us now

For reliable and effective legal advice, please contact HANKUK LAW FIRM now. We are committed to providing you with the best possible answers and our team of experienced lawyers has extensive knowledge in many legal fields. We are always here to provide the most competent and dedicated support, whether you are dealing with contractual issues, commercial disputes or need guidance on foreign investment. HANKUK LAW FIRM is honored to have assisted hundreds of domestic and international clients in skillfully resolving complex legal issues as their trusted legal partner. Do not let legal issues hinder your success. Let us accompany you towards legal achievement and comfort. For prompt guidance and support to ensure your rights are always maintained at the highest standards, contact HANKUK LAW FIRM now.

■ Contact Hankuk Law Firm:

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