Decision No. 2157/QD-BTC amends and supplements the Interim Financial Management Regulation for the Company for Purchasing and Selling Debts and Surplus Assets of Enterprises. The new provisions allow the company to invest capital outside with specific forms, while determining the authority to decide on the use of capital, debt management, and asset management.
适用范围
Company for Purchasing and Selling Debts and Surplus Assets of Enterprises
要点
- The company may use capital to invest outside through depositing at the State Treasury or state commercial banks, purchasing government bonds, municipal bonds, project bonds, state-owned credit institution bonds (up to 20% of charter capital), contributing shares, joint ventures, and joint operations using purchased debts and surplus assets (up to 20% of charter capital).
- The Board of Directors decides or delegates the General Director to decide on the use of capital, debt management, and asset management during the company's operation according to the authority prescribed in Decree No. 199/2004/ND-CP.
- The authority to decide on the use of capital, debt management, and asset management exceeding the Board of Directors' authority must be reviewed and submitted to the competent authority for decision.
- This Decision takes effect from the date Decision No. 50/2007/QD-BTC comes into force.
- The company shall not invest outside through the form of purchasing and selling debts and surplus assets if these investments do not have high liquidity and do not lead to a shortage of capital for performing its main business tasks.
- Effective Date: This Decision takes effect from the date Decision No. 50/2007/QD-BTC comes into force.
🌐 本文件的社会影响
- Positive impacts include expanding the scope of capital usage by the company, enhancing financial strength and business operations.
- Negative impacts include financial risks if external investments are not effective or lead to a shortage of capital for performing main tasks.
❓ 常见问题
What forms can the company use to invest capital outside?
The company may use capital to invest outside through depositing at the State Treasury or state commercial banks, purchasing government bonds, municipal bonds, project bonds, state-owned credit institution bonds (up to 20% of charter capital), contributing shares, joint ventures, and joint operations using purchased debts and surplus assets (up to 20% of charter capital).
What is the authority to decide on the use of capital of the company?
The Board of Directors decides or delegates the General Director to decide on the use of capital, debt management, and asset management during the company's operation according to the authority prescribed in Decree No. 199/2004/ND-CP.
How can the company invest outside?
The company shall not invest outside through the form of purchasing and selling debts and surplus assets if these investments do not have high liquidity and do not lead to a shortage of capital for performing its main business tasks.
What is the effective date of this Decision?
This Decision takes effect from the date Decision No. 50/2007/QD-BTC comes into force.
What regulations must the company comply with when using capital?
The company must comply with regulations on the authority to decide on the use of capital, debt management, and asset management during the company's operation, and shall not invest outside if these investments do not have high liquidity or lead to a shortage of capital for performing its main business tasks.
全文
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MINISTRY OF FINANCE ——— Number: 2157/QD-BTC |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ———————————— Hanoi, June 21, 2007 |
DECISION
Regarding Amending and Supplementing Decision No. 1683/QD-BTC dated June 2, 2004 of the Minister of Finance on Issuing the Interim Financial Management Regulations for the Company for Purchasing, Selling Debts and Surplus Assets of Enterprises
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THE MINISTER OF FINANCE
- Pursuant to the Law on State-Owned Enterprises dated January 26, 2003;
- Pursuant to Decree No. 199/2004/ND-CP dated December 3, 2004 promulgating the Financial Management Regulations for State-Owned Companies and the Management of State Capital Invested in Other Enterprises;
- Pursuant to Decree No. 86/2002/ND-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies;
- Pursuant to Decree No. 77/2003/ND-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
- Pursuant to Decree No. 69/2003/ND-CP dated July 12, 2002 of the Government on the management and resolution of debts remaining with state-owned enterprises;
- Pursuant to Decision No. 109/2003/QD-TTg dated June 5, 2003 of the Prime Minister on the establishment of the Company for Purchasing, Selling Debts and Surplus Assets of Enterprises;
- Pursuant to Circular No. 38/2006/TT-BTC dated May 10, 2006 of the Ministry of Finance guiding the procedures, formalities, and financial handling of activities related to purchasing, selling, transferring, receiving, and resolving debts and surplus assets of enterprises;
At the proposal of the Director of the Department of Financial Affairs of Banks and Financial Organizations,
DECISION:
Article 1: 1. Amend and supplement Point d of Clause 2 of Article 24 as follows: The interim financial management regulations for the Company for Purchasing, Selling Debts and Surplus Assets of Enterprises issued together with Decision No. 1683/QD-BTC dated June 2, 2004 of the Minister of Finance, are hereby amended and supplemented as follows:
1. Supplementing and amending Clause 4, Article 8 as follows:
"The Company may use capital to invest outside the Company through the following forms:
4.1. Depositing at the State Treasury or state commercial banks operating in Vietnam.
4.2. Purchasing government bonds, municipal bonds, construction bonds, and bonds of state-owned credit institutions. The maximum investment in these forms shall not exceed 20% of the Company's charter capital.
4.3. Contributing shares, joint ventures, and joint operations using purchased debts and surplus assets.
4.4. Other investments outside the Company not through the purchase and sale of debts and surplus assets, based on the principle of effectiveness, high liquidity, and without leading to a shortage of capital for the main business of the Company, which is the purchase, sale, and resolution of debts and surplus assets of enterprises. The maximum investment in these forms shall not exceed 20% of the Company's charter capital."
2. Amending Article 14 as follows:
"Article 14: Authority to Decide on the Use of Capital, Debt Resolution, and Asset Handling During the Company's Operation
The Board of Directors of the Company decides or delegates the General Director to decide on the use of capital, debt resolution, and asset handling during the Company's operation according to the authority prescribed in Decree No. 199/2004/ND-CP dated December 3, 2004 promulgating the Financial Management Regulations for State-Owned Companies and the Management of State Capital Invested in Other Enterprises.
The Board of Directors is responsible for reviewing and submitting to the competent authority for decision-making on the use of capital, debt resolution, and asset handling during the Company's operation if it exceeds the authority of the Board of Directors as prescribed in Decree No. 199/2004/ND-CP dated December 3, 2004."
Article 2. This Decision takes effect from the date when Decision No. 50/2007/QD-BTC dated June 21, 2007 on Amending and Supplementing Decision No. 199/2003/QD-BTC dated December 5, 2003 of the Minister of Finance on Issuing the Interim Charter on the Organization and Operation of the Company for Purchasing, Selling Debts and Surplus Assets of Enterprises comes into force.
The Chairman of the Board of Directors, the General Director of the Company for Purchasing, Selling Debts and Surplus Assets of Enterprises, the Director of the Department of Financial Affairs of Banks and Financial Organizations, the Director of the Department of Organizational Cadres, the Head of the Office of the Ministry of Finance, relevant organizations, and individuals are responsible for implementing this Decision./.
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Place of Receipt: - Provincial Departments of Finance under central cities; - State-owned Corporations; - State Audit Agency; - Ministry of Finance website; - As Article 2; - To be filed: VP (2), Department of Financial Affairs of Banks and Financial Organizations. |
SIGNATURE OF THE MINISTER DEPUTY MINISTER
Tran Xuan Ha |
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