Decision No. 208/2000/QD-BTC stipulates the consolidation, analysis, and periodic reporting of state-owned enterprise financial situations within the jurisdictional area. The Regulation applies to the Departments of Finance and Prices of provinces and centrally-administered cities and requires them to consolidate, analyze, and periodically report on the financial situation of state-owned enterprises.
적용 범위
Departments of Finance and Prices of provinces and centrally-administered cities
핵심 사항
- The Regulation is for the Departments of Finance and Prices of provinces and centrally-administered cities.
- Reports on state-owned enterprises include reports on the results of enterprise restructuring, financial conditions, and business operation outcomes of state-owned enterprises.
- Reporting methods include written reports, summarized data, and detailed data reports on each enterprise on floppy disks.
- Deadline for submitting reports: quarterly reports must be submitted no later than 30 days after the end of the quarter; semi-annual reports on June 20th and December 20th each year; annual reports no later than three months after the end of the year.
- The responsibility of the Departments of Finance and Prices of provinces and centrally-administered cities is to consolidate and analyze the financial situation of state-owned enterprises within their jurisdictional areas.
🌐 이 문서의 사회적 영향
- Positive impact: Enhance effective management and supervision of the financial situation of state-owned enterprises.
- Negative impact: May impose a burden on time and effort for the Departments of Finance and Prices in consolidating, analyzing, and reporting.
❓ 자주 묻는 질문
To whom does the Regulation apply?
The Regulation applies to the Departments of Finance and Prices of provinces and centrally-administered cities.
What are the deadlines for submitting quarterly and annual reports?
Quarterly reports must be submitted no later than 30 days from the end of the quarter; semi-annual reports on June 20th and December 20th each year; annual reports no later than three months from the end of the year.
What contents are included in the reports?
Reports on state-owned enterprises include reports on the results of enterprise restructuring, financial conditions, and business operation outcomes of state-owned enterprises.
How are the reports submitted?
Reports are submitted in writing. Additionally, for annual reports (Form 4a and Form 4b), they are submitted in written form with summarized data and detailed data on each enterprise on floppy disks.
What are the responsibilities of the Departments of Finance and Prices of provinces and centrally-administered cities?
Responsibilities include consolidating the financial situation of state-owned enterprises within the jurisdictional area according to the system of forms specified in Article 2; analyzing the operational results and financial conditions of state-owned enterprises within the jurisdictional area; and reporting to the People's Committees of provinces and centrally-administered cities and the Ministry of Finance the contents as prescribed above.
전문
DECISION OF THE MINISTER OF FINANCE
Regarding the issuance of the Regulation on the consolidation and analysis of financial reports
of state-owned enterprises within the jurisdiction
THE MINISTER OF FINANCE
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to Decree No. 84/1999/NĐ-CP dated August 28, 1999 of the Government on restructuring the State Capital and Asset Management General Department under the Ministry of Finance;
Pursuant to Decision No. 106/1999/QĐ-BTC dated September 11, 1999 of the Minister of Finance on the tasks, powers, and organizational structure of the State Enterprise Financial Department under the Ministry of Finance;
Pursuant to Circular No. 109/1999/TT-BTC dated September 11, 1999 of the Ministry of Finance guiding the tasks, powers, and organizational structure for managing the finances of state-owned enterprises at provincial Departments of Finance and Prices;
Pursuant to Decision No. 167/2000/QĐ-BTC dated October 25, 2000 of the Minister of Finance on the reporting system for state-owned enterprise financial statements;
At the proposal of the Director of the State Enterprise Financial Department, the Head of the Ministry of Finance's Office;
DECISION:
Article 1. Issued herewith is the Regulation on the consolidation and analysis of financial reports of state-owned enterprises within the jurisdiction.
Article 2. This Decision takes effect fifteen days after the date of signature.
Article 3. The Directors of Provincial Departments of Finance and Prices, the Director of the State Enterprise Financial Department, and the Head of the Ministry of Finance's Office shall be responsible for implementing this Decision./.
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DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
TRAN VAN TA
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REGULATIONS
CONSOLIDATION AND ANALYSIS OF FINANCIAL REPORTS
OF STATE-OWNED ENTERPRISES WITHIN THE JURISDICTION
(Issued together with Decision No. 208/2000/QĐ-BTC
dated December 25, 2000 of the Minister of Finance)
Article 1:The subjects applying the Regulation on the consolidation and analysis of financial reports of state-owned enterprises are the Provincial Departments of Finance and Prices.
Article 2:Contents of the report on state-owned enterprises within the province include:
1. Report on the restructuring results of enterprises: quarterly report
Consolidated report on the restructuring results of state-owned enterprises managed by the locality: Table 1.
Report on the progress and results of implementing shareholding, diversification of ownership, and management of state-owned enterprises managed by the locality: Table 2.
2. Report on the financial situation and business results of state-owned enterprises:
Estimated report for the first six months and the last six months of the year regarding the operation and business activities of state-owned enterprises within the province: Table 3.
Annual report on the financial situation and business results of state-owned enterprises within the province:
Table 4a: Consolidated financial report of state-owned enterprises within the province
Table 4b: Report on the business results of state-owned enterprises within the province
In addition to numerical data, there must also be an analytical report on the business operations and financial management of state-owned enterprises within the province, including an analysis of certain indicators according to Appendix 1 attached to this Regulation.
Article 3:Reporting method:
Reporting in writing. Additionally, for the annual report (Table 4a and Table 4b), submit a written summary of consolidated data and a floppy disk containing detailed data for each enterprise (according to the specified program).
Article 4:Deadline and place for submission of reports:
Deadline for submitting reports:
Quarterly report must be submitted no later than 30 days from the end of the quarter.
Six-month report: on June 20 and December 20 each year.
Annual report must be submitted no later than three months from the end of the year.
Place for submission of reports: Ministry of Finance (State Enterprise Financial Department)
Article 6:Responsibilities of Provincial Departments of Finance and Prices:
Urging state-owned enterprises within their jurisdiction to comply strictly with the deadlines and contents of the reporting system for enterprise financial statements to monitor and supervise the business operations and financial situation, as well as the fulfillment of obligations to the state by these enterprises.
Consolidating the financial situation of state-owned enterprises within the province according to the table system set out in Article 2 of this Regulation.
Analyzing the business operations and financial situation of state-owned enterprises within the province (based on the guidance indicators in Appendix 1 attached) to propose measures to improve capital utilization, ensure capital preservation and growth, and enhance competitiveness of enterprises within the province.
Promptly grasping the situation of restructuring state-owned enterprises, the progress of shareholding, diversification of ownership, and management of state-owned enterprises established or funded by the province or city directly under the central government. Clearly stating the advantages, difficulties, and obstacles encountered, and making recommendations on restructuring and diversification of ownership and management of state-owned enterprises.
Reporting to the People's Committee of the province or city directly under the central government and the Ministry of Finance on the contents stipulated above, and implementing some special reports on the business and financial situation of state-owned enterprises within the province (if there are significant changes or upon request).
Article 7:Based on the consolidated and analyzed financial situation reports of state-owned enterprises within the provinces, the State Enterprise Financial Department shall have the responsibility to consolidate and analyze the financial situation of state-owned enterprises nationwide, while systematizing and retaining such information for general use.
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LIST OF ITEMS IN DECISION 208.XLS |
ANNEX 1
INDICATORS FOR ANALYZING BUSINESS
OPERATIONS OF ENTERPRISES
(Attached to Decision No. 208/2000/QĐ-BTC dated December 25, 2000 of the Minister of Finance)
1. Payment Capability:
-Current liquidity
Current assets and short-term investments (MS 100 BCĐKT)
Short-term liabilities (MS 310 BCĐKT)
Reflects the ability to pay short-term debts using current assets and short-term investments.
-Quick liquidity
Cash and short-term financial investments that can be immediately sold on the market (MS 110 + 120 BCĐKT)
Short-term liabilities (MS 310 BCĐKT)
Reflects the ability to pay short-term debts using cash and short-term financial investments that can be quickly converted into cash.
2. Debt ratio:
-Debt ratio to total assets:
Liabilities (MS 300 BCĐKT)
Total assets (MS 250 BCĐKT)
Examines the ratio between liabilities and total assets of the enterprise.
-Debt ratio to equity
Liabilities (MS 300 BCĐKT)
Shareholders' equity (MS 400 BCĐKT)
Examines the ratio between liabilities and shareholders' equity to assess the level of security for creditors. In other words, how much debt corresponds to one unit of equity.
3. Efficiency of capital use and profitability:
-Profit margin on revenue
Total profit (MS 60 KQHĐKD)
Total revenue (MS 10 + MS 31 + MS 41 KQHĐKD)
Examines how much profit is generated from one unit of revenue.
-Profit margin on equity
Total profit (MS 60 KQHĐKD)
Shareholders' equity (MS 400 BCĐKT)
Examines how much profit is generated from one unit of equity.
-Receivables ratio
Average balance of accounts receivable
Total revenue (MS 10 + MS 31 + MS 41 KQHĐKD)
Reflects the ratio of accounts receivable to sales revenue
[The average balance of accounts receivable (MS 130 BCĐKT) is the beginning period balance plus (+) the ending period balance divided by (: ) 2.]
4.Capital preservation level:
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End-period state capital preserved |
= |
Beginning-period state capital |
+ - |
Additional state capital invested or withdrawn |
+ |
Additional investment capital from post-tax profit |
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