Decision No. 23/2020/QĐ-TTg on the transfer, receipt of capital and assets, and repayment of capital for component projects under the Rural, Mountainous and Island Power Supply Program from 2013 to 2020.

Pursuant to …;
Regulations on the transfer, receipt of capital and assets, and repayment of capital for component projects under the Rural, Mountainous and Island Electricity Supply Program for the period 2013-2030

||| Pursuant to the Law on Organization of the Government dated June 19, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Electricity Law dated December 3, 2004;

Pursuant to the Law Amending and Supplementing Certain Provisions of the Electricity Law dated November 20, 2012;

Pursuant to the Law on Management and Use of State Capital for Production and Business Investment in Enterprises dated November 26, 2014;

Pursuant to the Law on Management and Use of State Assets dated June 21, 2017;

Pursuant to the Law on Public Investment dated June 13, 2019;

At the proposal of the Minister of Finance;

The Prime Minister issues this Decision to regulate the transfer, receipt of capital and assets, and repayment of capital for rural electricity supply projects.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decision regulates the transfer, receipt of capital and assets, and repayment of capital for component projects under the Rural, Mountainous and Island Electricity Supply Program from the national power grid according to Decision No. 2081/QĐ-TTg dated November 8, 2013 of the Prime Minister approving the Rural, Mountainous and Island Electricity Supply Program for the period 2013-2020 (Decision No. 2081/QĐ-TTg) and Decision No. 1740/QĐ-TTg dated December 13, 2018 of the Prime Minister approving the Target Program on Rural, Mountainous and Island Electricity Supply for the period 2016-2020 (Decision No. 1740/QĐ-TTg).

Article 2. The scope of application includes:

1. People's Committees (PCs) of provinces and centrally-administered cities are the project investors for rural, mountainous and island electricity supply projects.

2. Vietnam Electricity Corporation (EVN), Power Corporations under EVN, and Power Companies authorized by Power Corporations.

3. Organizations and individuals related to the transfer and receipt of rural, mountainous and island electricity supply projects in accordance with this Decision.

Article 3. Explanation of Terms

In this Decision, the following terms shall be understood as follows:

1. Rural, mountainous and island electricity supply projects are component projects under the Rural, Mountainous and Island Electricity Supply Program according to Decision No. 2081/QĐ-TTg and Decision No. 1740/QĐ-TTg.

2. The transferring party is the People's Committee of provinces and centrally-administered cities or units and organizations authorized by the People's Committee of provinces and centrally-administered cities to hand over rural, mountainous and island electricity supply projects.

3. The receiving party is EVN, Power Corporations under EVN, or Power Companies authorized by Power Corporations.

4. Investment capital of state origin includes: Non-repayable ODA funds from the Government according to ODA funding agreements, central government budget funds, local government budget funds allocated to the project investor (People's Committees of provinces and centrally-administered cities) to implement rural, mountainous and island electricity supply projects.

5. Investment capital from borrowed sources includes: ODA loan funds, loans from financial institutions or other economic entities obtained by the project investor to implement rural, mountainous and island electricity supply projects.

6. Other capital includes voluntary contributions from organizations and individuals for land clearance work and other legally raised capital sources by the project investor according to Decision No. 2081/QĐ-TTg and Decision No. 1740/QĐ-TTg.

7. Transferred assets are: Completed works/sub-works belonging to rural, mountainous and island electricity supply projects that have been put into operation.

8. Transfer and receipt time: Is the time when the Receiving Party takes over transferred assets from the Transferring Party for management, operation, and sale of electricity to households in accordance with current regulations.

Chapter II
SPECIFIC PROVISIONS

Article 4. Procedures and formalities for transferring, receiving capital and assets, and repaying capital for rural, mountainous, and island electrification projects

1. Inventory of transferred assets:

After completion of the project or component, the transferring party shall collect all original documents as stipulated in Point a Clause 2 of this Article and send them to the receiving party. Within fifteen days from the date the receiving party receives the documents sent by the transferring party, both parties shall conduct an inventory of each transferred asset, assess the quality of the transferred assets, determine the value of the transferred assets, and prepare the handover documents according to the provisions of Point b Clause 2 of this Article.

2. Preparation of transfer and receipt documents:

The handover documents include original documents (documents related to investment and formation of assets) and documents prepared at the time of handover and receipt. Specifically, as follows:

a) Original documents include:

Original documents and materials during the preparation, implementation, and completion stages of the rural, mountainous, and island electrification project construction works/components as prescribed by laws on investment and construction.

Land-related documents concerning land allocation/granting for the construction of rural, mountainous, and island electrification project works/components (if applicable).

Decisions of the People's Committee of communes and related documents reflecting the opinions of the people within the commune area where the assets are handed over (village, residential ward) regarding the policy and voluntary contribution levels (if any) for the rural, mountainous, and island electrification project as prescribed by the Ordinance on Implementing Democracy in Communes, Wards, and Towns issued by the Standing Committee of the National Assembly No. 34/2007/PL-UBTVQH11 dated April 20, 2007.

Documents and papers showing individual contributions, including receipts, capital contribution certificates, and other relevant documents (if any), proving the actual contributions of the people (land, labor, money, assets...).

Materials and documents as prescribed by law relating to the determination of the original cost and remaining value of the transferred assets, the structure of the invested capital for rural, mountainous, and island electrification project works/components.

Loan contracts for ODA funds, preferential foreign loans, loan agreements/debt settlement agreements with financial institutions, individuals, and other economic organizations; reconciliation statements of receivables and payables confirmed by financial institutions or lenders. Settlement documents (related to the transferred power grid assets) confirming the amount paid and the amount still owed at the time of transfer (if any).

Original handover documents are listed in Model No. 2 of the Appendix attached to this Decision.

b) Documents prepared at the time of handover and receipt: The transferring party shall cooperate with the receiving party to prepare documents at the time of handover and receipt as follows:

Prepare a current site plan (in cases where there is no existing site plan, prepare a comprehensive current site plan, substation site plan, medium and low voltage line site plans confirmed by the relevant parties to serve as a legal basis for future management and operation).

An inventory list of quantities and types, a quality assessment table of medium and low voltage line equipment and materials, substations to determine the remaining value of the rural, mountainous, and island electrification project assets.

A list determining the structure of the invested capital for the rural, mountainous, and island electrification project.

3. Determination of the structure of the invested capital for the rural, mountainous, and island electrification project:

Based on the asset transfer documents and accounting books and related documents of the rural, mountainous, and island electrification project, the transferring and receiving parties shall determine the total amount of capital invested, classify each source of capital to serve as the basis for receiving capital and assets and repaying capital when handing over the rural, mountainous, and island electrification project as follows:

- Capital invested from the state budget.

- Capital invested through loans.

- Other capital.

4. Appraisal and approval of the remaining value of transferred assets, the structure of invested capital, and execution of the transfer:

a) Based on the results of the inventory, determination of asset value, capital structure, and related documents as stipulated in Clause 2 of this Article, the transferring and receiving parties shall prepare the Handover Certificate according to Model No. 1 of the Appendix attached to this Decision.

b) Within seven working days from the date of receipt of the complete handover documents prepared by the transferring and receiving parties, the provincial/municipal People's Committee shall entrust the Department of Industry and Trade to lead and coordinate with the Department of Finance, the Department of Planning and Investment, the project investor, the receiving party, and relevant agencies to establish an appraisal board to appraise the remaining value of the transferred assets, the capital structure, the outstanding loan value, and the amount of capital to be refunded. The composition of the appraisal board shall be decided by the Chairman of the provincial/municipal People's Committee.

c) Within thirty working days from the date of establishment of the appraisal board, the board must complete the appraisal and the results of the appraisal must be recorded in a minutes document to be submitted to the provincial/municipal People's Committee. Within fifteen working days from the date of receipt of the appraisal results, the provincial/municipal People's Committee shall issue a decision approving the remaining value of the transferred assets, the capital structure, the outstanding loan value, and the amount of capital to be refunded.

d) Within thirty working days from the date of issuance of the approval decision by the provincial/municipal People's Committee, the two parties shall proceed with the transfer and receipt of assets.

5. The transferring and receiving parties shall implement the increase and decrease of assets and sources of capital and carry out the repayment of invested capital according to the provisions of this Decision.

Article 5. Determination of the value of assets transferred for rural, mountainous, and island electrification projects

1. The value of transferred assets shall be determined based on the original cost of the transferred assets (which is the final account value of the project/components approved by the competent authority).

2. In cases where the project/components of rural, mountainous, and island electrification projects have not been approved for final settlement, at the time of transfer, the original cost of the transferred assets shall be temporarily calculated based on the proposed final settlement value, or the actual value determined according to the A-B acceptance certificate, or the budgeted value of the project/components already approved for the recipient to record an increase in assets and manage depreciation as prescribed. The formal original cost of the transferred assets will be adjusted after the project/components of rural, mountainous, and island electrification projects are approved for final settlement by the competent authority without re-evaluating the previously approved final settlement value.

3. For transferred assets that have been accepted but not yet transferred to the electricity sector immediately after being put into operation, the value of the transferred assets shall be determined based on the original cost of the transferred assets minus the depreciation value from the date of completion and acceptance of the project/components until the date of transfer to the recipient.

4. In cases where the recipient and the transferring party cannot agree on the value of the transferred assets, both parties are responsible for agreeing to hire a valuation company established and operating in Vietnam in accordance with the law to determine the remaining value of the transferred assets as the basis for transfer (the consulting fee shall be shared equally between the transferring party and the recipient at a ratio of 50/50). The selection of the consulting organization to determine the remaining value of the assets shall be carried out in accordance with the Law on Bidding and related regulatory legal documents.

Article 6. Principles for handling and repaying investment capital of rural, mountainous, and island electrification projects when implementing transfers

The value of transferred assets and the structure of each source of investment capital of rural, mountainous, and island electrification projects, as confirmed in the handover minutes, shall be handled according to the following principles:

1. For assets invested using state budget funds, voluntary contributions from organizations and individuals, and other legally raised funds by the investor (no repayment required): The recipient shall record an increase in assets and an increase in owner's equity investment.

2. For assets invested using government ODA loans, loans from financial institutions, individuals, and other economic organizations, and other sources (repayment required), the recipient shall be responsible for recording an increase in assets and an increase in liabilities; repay the outstanding loan amounts to financial institutions, individuals, and other economic organizations according to the loan contract or promissory note (but not exceeding the value of the transferred assets invested using loan funds as determined in the transfer minutes) as committed in the transfer minutes; the transferring party shall record a decrease in the value of transferred assets corresponding to the value formed from loan funds, while recording an increase in receivables from the recipient. The transferring party shall monitor and recover debts from the recipient to repay the lender according to the loan contract or promissory note.

3. For assets invested using multiple sources of funds, the following procedures shall apply:

a) The portion of asset value invested from non-repayment sources shall be handled in accordance with Clause 1 of this Article.

b) The portion of asset value invested from loan or other sources (requiring repayment) shall be handled in accordance with Clause 2 of this Article.

Article 7. Handling of land attached to rural, mountainous, and island power supply projects that are transferred

1. In the handover documents, there must be a layout plan of the right-of-way for overhead lines and substation floor plans according to Decree No. 14/2014/NĐ-CP of the Government dated February 26, 2014 detailing the implementation of the Electricity Law on electrical safety and any subsequent amendments, supplements (if any). In cases where construction works/components have not yet been issued with land use rights certificates, the transferring party shall carry out procedures to agree on the route of overhead lines and substations and submit them to the competent authority for approval instead of the land use rights certificate issuance procedures for construction works to be handed over and continue to complete the land use rights certificate issuance procedures to transfer to the receiving party.

2. In cases where the construction works/components of rural, mountainous, and island power supply projects have separate infrastructure structures, the transferring party shall hand over the entire area of land attached to the rural, mountainous, and island power supply projects. The receiving party shall be responsible for coordinating with the transferring party to contact local authorities to handle the procedures for issuing land use rights certificates for the areas of land attached to the rural, mountainous, and island power supply projects being transferred in accordance with the laws on land.

3. In cases where the construction works/components of rural, mountainous, and island power supply projects are within the scope of infrastructure structures that cannot be separated individually, the transferring party shall continue to manage and use the areas of land attached to the rural, mountainous, and island power supply projects that are being transferred; implement agreements with the receiving party regarding the shared use of infrastructure structures to facilitate the receiving party's maintenance, repair, management, and operation of the rural, mountainous, and island power supply projects before the transfer.

Article 8. Costs for handover activities

1. For costs related to hiring consulting organizations to determine the residual value of transferred assets (if any), and costs associated with the handover of rural, mountainous, and island power supply project assets (travel expenses, accommodation, work-related expenses), these shall be paid by the units sending their staff to participate in the handover process in accordance with the prescribed regulations and recorded as part of the unit's operational costs.

2. Costs for printing materials and meetings directly related to the handover of rural, mountainous, and island power supply project assets (excluding costs mentioned in Clause 1 of this Article) shall be borne by the receiving party and recorded as part of the business operating costs of the enterprise.

3. The determination of revenue and costs for tax purposes shall be carried out in accordance with the provisions of the tax laws.

Article 9. Responsibilities of the Transferring Party and Receiving Party

1. Responsibilities of the Transferring Party

a) Prepare full documentation and records in accordance with regulations, jointly with the receiving party, conduct inventory checks, and prepare handover documents; determine the structure of investment capital for construction works/components of rural, mountainous, and island power supply projects.

b) Units and organizations under provinces and centrally-administered cities responsible for managing investment in rural, mountainous, and island power supply projects shall be responsible for preparing final settlement documents for construction works/components and submitting them to the competent authorities for approval in accordance with the prescribed procedures and deadlines for final settlement of completed projects funded from state budget sources to serve as the basis for determining the value of transferred assets and preparing handover documents.

c) Implement the transfer of assets and related documents in accordance with regulations.

d) Record the reduction in the value of transferred assets and the state budget capital invested in the project, for the portion of borrowed funds which will continue to be monitored for recovery from the receiving party to repay the lender.

đ) Coordinate with the receiving party to implement any additional procedures arising during the handover process, facilitating the receiving party's acceptance, management, and operation.

2. Responsibilities of the Receiving Party

a) Jointly with the transferring party, conduct inventory checks of transferred assets and prepare handover documents in accordance with regulations; determine the structure of investment capital for transferred assets.

b) Accept and manage assets of construction works/components of rural, mountainous, and island power supply projects; related documents for asset handover. Each receiving unit shall regularly compile quarterly/yearly reports on the implementation results and send them to EVN.

c) After accepting transferred assets, record them in accordance with the principles stipulated in Article 6 of this Decision and the current enterprise accounting regulations; repay the transferred capital invested using borrowed funds to the transferring party according to the time frame specified in the loan agreement or promissory note (but not exceeding the determined value of the transferred assets invested using borrowed funds in the transfer memorandum); bear responsibility for paying any interest and fees incurred due to late repayment as stipulated in the loan agreement or promissory note if it is due to the receiving party's fault. Repayment funds shall come from the depreciation of fixed assets received through the transfer.

d) Organize management and operation in accordance with the provisions of the law.

Chapter III
IMPLEMENTATION

Article 10. Responsibility for Implementation

1. The Chairperson of the People's Committee of provinces and centrally-administered cities with rural, mountainous, and island power supply projects being transferred, the Board of Directors, Chairman of the Board of Directors, General Director of Vietnam Electricity Corporation, and relevant agencies are responsible for implementing this Decision.

2. Chairpersons of provincial People's Committees shall be responsible for:

a) Carry out or authorize in writing a suitable agency or organization to act as the representative of the transferring party.

b) Approve the final settlement of completed construction works/components of rural, mountainous, and island power supply projects being transferred to Vietnam Electricity Corporation subsidiaries.

c) Direct the authorized agency representing the transferring party to coordinate with the receiving party to organize the transfer and acceptance of rural, mountainous, and island power supply projects in accordance with the provisions of this Decision.

3. The Vietnam Electricity Group shall have the responsibility:

a) Authorize Vietnam Electricity Corporation subsidiaries or permit Vietnam Electricity Corporation subsidiaries to authorize subordinate electricity companies to act as representatives of the receiving party.

b) Direct and guide the Electricity Joint Stock Corporations, Electricity Companies to cooperate with the Transferor to organize the reception, management, operation, and direct sale of electricity to rural households in mountainous and island areas; develop plans for allocating investment capital, upgrading, and improving the power grid to ensure safe operation and long-term electricity sales.

Article 11. Reporting System

1. Annually (no later than March 31), the Vietnam Electricity Corporation shall compile and submit written reports (directly or through postal services) to the State Capital Management Committee at Enterprises, the Ministry of Industry and Trade, and the Ministry of Finance on the results of transferring, receiving capital, assets, and repaying capital for rural, mountainous, and island electrification projects (including: total asset value transferred/received, total increase in equity capital, total capital repaid) implemented in the previous year (as of December 31) according to the template in Form No. 5 of this Decision.

2. After completing the transfer and receipt of assets for rural, mountainous, and island electrification projects, within fifteen working days, the Vietnam Electricity Corporation shall submit a comprehensive written report (directly or through postal services) to the State Capital Management Committee at Enterprises, the Ministry of Industry and Trade, and the Ministry of Finance on all results of transferring, receiving capital, assets, and repaying capital for rural, mountainous, and island electrification projects according to the template in Form No. 6 of this Decision.

Article 12. Effective Date

This Decision takes effect from October 1, 2020.

Article 13. Transitional Provisions

For assets that have been transferred by the Transferor to the Transferee before this Decision takes effect, the Transferor and the Transferee shall be responsible for implementing the following transfer procedures:

1. Collect and hand over documents as stipulated in Clause 2, Article 4 of this Decision. The handover record must indicate the time when the power grid assets were handed over.

2. The valuation of transferred assets, the structure of investment capital, and the repayment of investment capital shall be carried out in accordance with the provisions of Clauses 3, Article 4, Article 5, and Article 6 of this Decision.

3. The management, use, and depreciation of fixed assets formed from construction works/components of rural, mountainous, and island electrification projects shall be conducted in accordance with the regulations and guidelines of the Ministry of Finance regarding the use, management, and depreciation of fixed assets. Depreciation of fixed assets shall begin from the date (based on the number of days in the month) when the fixed assets increased.

4. In cases where the Transferor has used its own funds to repay loans (including principal and interest, and must have complete payment vouchers in accordance with the Loan Contract or Promissory Note) arising during the period from the transfer date until this Decision takes effect, the Transferee shall use its own depreciation fund to repay the Transferor an equivalent amount of the funds used by the Transferor to repay loans (but not exceeding the value of the loan-invested assets determined in the handover record).

5. Construction works/components of projects approved for investment under Decision No. 2081/QĐ-TTg and Decision No. 1740/QĐ-TTg but completed and put into use after 2020 shall continue to be transferred according to the procedures and formalities prescribed in this Decision.

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

-----------------------------

PROVINCE/CITY PEOPLE'S COMMITTEE...

..., day ... month ... year 20...

RECORD
Transfer and Reception of Power Grids of Rural, Mountainous, and Island Electrification Projects
nông thôn, miền núi và hải đảo

Pursuant to Decision No.... /20... /QĐ-TTg dated ... month ... year 20... of the Prime Minister regulating the transfer, reception, and repayment of capital for rural, mountainous, and island electrification projects;

Deliverer:

Recipient: Electricity Company: ... belonging to Electricity Joint Stock Corporation:... based on Authorization Letter No.... dated ...

After inspecting the project files and the actual site of the existing rural, mountainous, and island electrification project..., the Transferor agrees to transfer and the Recipient agrees to receive the assets of the rural, mountainous, and island electrification project at... for the Recipient to manage and directly sell electricity to households, specifically as follows:

I. HANDOVER DOCUMENTS:

1. Original Documents:

Compiled into (Form No. 02) of this Handover Record.

2. Documents prepared at the time of handover:

a) Layout plan of the current land and layout diagram of the power line corridor of the rural, mountainous, and island electrification project.

b) Inventory list of quantity and type, quality assessment table of equipment and materials of medium voltage and low voltage lines, substations, determining the residual value of the rural, mountainous, and island electrification project assets.

c) Table listing the structure of invested capital sources of the rural, mountainous, and island electrification project.

d) Handover record of the rural, mountainous, and island electrification project.

3. Quantity and residual value analysis of transferred assets at the time of handover:

(Form No. 03).

Total residual value of transferred assets: ... dong.

4. Determination of the structure of invested capital for the construction project:

a) In case there are original documents for the capital source:

Total original value: ... dong. Of which:

Central government budget capital: ... dong, accounting for (…) % of the original value;

Local government budget capital: ... dong, accounting for (…) % of the original value;

Voluntary contributions from organizations and individuals or capital raised by the investor without repayment: (…%).

Borrowed capital (= residual value of transferred assets x ratio of borrowed capital/original value of assets):

+ Bank borrowed capital (with loan agreement): ... dong, accounting for (…) % of the original value,

+ Borrowed capital from individuals and other economic organizations (according to Loan Agreement): ... dong, accounting for (…) % of the original value;

+ Other capital (to be repaid): ... dong, accounting for (…) % of the original value.

Total residual value of transferred assets: ... dong.

b) In case there are insufficient original documents for the capital source:

Prepare a record to determine the structure of capital sources (Form No. 04), confirmed by representatives of the provincial/municipal People's Committees.

c) Determine the amount of capital to be repaid:

Borrowed capital:

+ Borrowed capital from financial institutions (with loan agreement): ... dong.

+ Borrowed capital from individuals and other economic organizations (according to Loan Agreement): ... dong.

+ Other capital (to be repaid): ... dong.

Total capital to be repaid: ... dong.

(In words: ...)

5. Official handover and receipt date:

(Note: For cases where the transfer takes place before this Decision comes into effect, the date of the day/month/year when both parties temporarily handed over and received must be clearly stated.)

II. OPINIONS OF BOTH TRANSFER PARTIES

The record is made in four copies: one copy sent to the Provincial People's Committee, one copy sent to the Electricity Company, one copy for the Transferor, and one copy for the Transferee./.

TRANSFEROR REPRESENTATIVE OF THE PROVINCIAL/CITY PEOPLE'S COMMITTEE UNDER THE CENTRAL GOVERNMENT TRANSFEEE DIRECTOR OF THE ELECTRICITY COMPANY (Signature and Seal)

Form No. 02

LIST OF ORIGINAL DOCUMENTS FOR THE TRANSFER OF ASSETS BELONGING TO THE PROJECT
RURAL AREAS UNDER THE RURAL ELECTRIFICATION PROGRAM
RURAL, MOUNTAINOUS AND ISLAND AREAS

Implementation Report of Production Projects of Supporting Industry Products Confirmed with Incentives

COMBINED TABLE OF QUANTITIES AND ANALYSIS
RESIDUAL VALUE OF ASSETS FROM THE RURAL ELECTRIFICATION PROJECT
RURAL, MOUNTAINOUS AND ISLAND AREAS

(Attached: Results of determining the residual value of assets transferred conducted by a qualified enterprise responsible for valuation (if applicable).)

TRANSFEEE: (Electricity Company)
(Signature and full name, position)

Form number 04

RECORD
DETERMINATION OF THE STRUCTURE OF FUNDS TO REPAY FUNDS BASED ON THE RESIDUAL VALUE OF ASSETS TRANSFERRED FROM THE RURAL, MOUNTAINOUS AND ISLAND AREAS ELECTRIFICATION PROJECT

Name of the owner of the project: …

Form number 05

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

-----------------------------

REPORT
Results of transferring funds, assets, and repaying funds for the rural electrification project in mountainous and island areas in ...

(From January 1 to December 31)

I. RESULTS OF IMPLEMENTING TRANSFERS, RECEIVING FUNDS,
ASSETS AND REPAYING FUNDS FOR THE RURAL ELECTRIFICATION PROJECT IN ...
YEAR ...:

1. Implementation situation:

Total number of projects/sub-projects received:…

Total value of assets received:...

Total value recorded as increase in equity capital:...

Total value of funds to be repaid: ..., including:

+ Already repaid...

+ Not yet repaid...

2. Difficulties and obstacles arising during the transfer, receipt process and proposed solutions (if any)

II. DETAIL OF DATA ON TRANSFER AND RECEIPT RESULTS:

Form number 06

REPORT
Summary of results of transferring funds, assets, and repaying funds for the rural electrification project in mountainous and island areas

I. RESULTS OF IMPLEMENTING TRANSFERS, RECEIVING FUNDS, ASSETS AND REPAYING FUNDS FOR THE RURAL ELECTRIFICATION PROJECT IN MOUNTAINOUS AND ISLAND AREAS FROM ... TO ...:

1. Implementation situation:

Total number of projects/sub-projects received: ...

Total value of assets received:...

Total value recorded as increase in equity capital:…

Total value of funds to be repaid: ..., including:

+ Already repaid...

+ Not yet repaid...

2. Difficulties and obstacles arising during the transfer and receipt process and proposed solutions (if any)

II. DETAIL OF DATA ON TRANSFER AND RECEIPT RESULTS:

(Attached: Photocopy of the report on the results of transferring funds, assets, and repaying funds for the rural electrification project in mountainous and island areas each year for comparison.)