Circular No. 31/2011/TT-BTC amends and supplements Circular No. 100/2002/TT-BTC of the Ministry of Finance on the additional issuance of charter capital for State-owned commercial banks. It provides detailed regulations on the use of interest from special bonds to increase charter capital and accounting records.
적용 범위
State-owned commercial banks, specifically those that have been converted to joint-stock companies and operate under the form of a joint-stock company.
핵심 사항
- State-owned commercial banks shall use the interest from special bonds to increase charter capital and record it in a separate sub-account.
- For State-owned commercial banks that have been converted to joint-stock companies and operate under the form of a joint-stock company, the interest from special bonds will be recorded as income of the bank from the date of formal conversion.
🌐 이 문서의 사회적 영향
- Positive impact: Helps State-owned commercial banks increase their charter capital, enhance operational capacity, and achieve sustainable development.
- Negative impact: May cause uneven distribution of resources between banks that have completed the shareholding process and those that have not.
❓ 자주 묻는 질문
How can State-owned commercial banks use the interest from special bonds?
State-owned commercial banks use the interest from special bonds to increase charter capital and record and monitor it in a separate sub-account.
What regulations apply to the use of interest from special bonds for State-owned commercial banks that have been converted to joint-stock companies?
For State-owned commercial banks that have been converted to joint-stock companies and operate under the form of a joint-stock company, the interest from special bonds will be recorded as income of the bank from the date of formal conversion.
When does this circular take effect?
This circular takes effect from May 1, 2011.
Who is responsible for resolving any issues encountered during implementation?
In case of any difficulties during implementation, they should be reported to the Ministry of Finance for study and appropriate amendments and supplements.
Does this circular apply to State-owned commercial banks that have not yet been converted to joint-stock companies?
This circular only applies to State-owned commercial banks that have been converted to joint-stock companies and operate under the form of a joint-stock company.
전문
|
MINISTRY OF FINANCE ----------- |
SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness
--------------------------
|
| NUMBER: 31/2011/TT-BTC | HA NOI, March 7, 2011 |
CIRCULAR
AMENDING AND SUPPLEMENTING THE CIRCULAR NO. 100/2002/TT-BTC OF THE MINISTRY OF FINANCE GUIDING THE ISSUANCE OF ADDITIONAL CHARTER CAPITAL TO STATE COMMERCIAL BANKS PROVIDING ADDITIONAL CHARTER CAPITAL TO STATE COMMERCIAL BANKS
__________________________________
Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
BASED ON THE DECISION NO. 453/QĐ-TTg OF JUNE 14, 2002 ON THE ISSUE OF GOVERNMENT BONDS TO PROVIDE ADDITIONAL CHARTER CAPITAL TO STATE COMMERCIAL BANKS FOR THE PERIOD 2002-2004 AND THE GOVERNMENT'S LETTER NO. 36/CP-KTTH OF JULY 15, 2002 ON THE PLAN TO PROVIDE ADDITIONAL CHARTER CAPITAL TO STATE COMMERCIAL BANKS;
BASED ON THE GUIDANCE OF THE PRIME MINISTER IN THE GOVERNMENT OFFICE'S LETTER NO. 477/VPCP-KTTH OF JANUARY 24, 2011 REGARDING THE AMENDMENT OF CIRCULAR NO. 100/2002/TT-BTC ON SPECIAL BONDS;
THE MINISTRY OF FINANCE GUIDES THE AMENDMENT OF CERTAIN CONTENTS IN THE CIRCULAR NO. 100/2002/TT-BTC OF NOVEMBER 4, 2002 OF THE MINISTRY OF FINANCE GUIDING THE ISSUANCE OF ADDITIONAL CHARTER CAPITAL TO STATE COMMERCIAL BANKS AS FOLLOWS:
Article 1:
AMENDING AND SUPPLEMENTING SUBPARAGRAPH 3, PARAGRAPH 4, SECTION II AS FOLLOWS:
"4.3 State commercial banks shall use the interest from special bonds to increase their charter capital and record it in a separate sub-account.
- For state commercial banks that have been converted to joint-stock companies, the interest from special bonds received shall be recorded as income of the bank from the date of officially converting to a joint-stock company."
Article 2. Effective Date
THIS CIRCULAR TAKES EFFECT FROM MAY 1, 2011.
2. During implementation, if there are any difficulties, please report to the Ministry of Finance for research and appropriate amendments and supplements.
DEPUTY MINISTER
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