Decision No. 36/2014/QĐ-TTg Issuing the Rules on Disclosure of Information on the Activities of State-Owned Joint Stock Companies with One Member

Decision No. 36/2014/QĐ-TTg issues the Rules on Disclosure of Information on the Activities of State-Owned Joint Stock Companies with One Member. This document provides detailed regulations on the content, time, and methods of information disclosure to ensure transparency in management and operation of enterprises.

文号36/2014/QĐ-TTg
文件类型Decision
发布机关Ministry of Finance
签署人Nguyễn Tấn Dũng — Thủ tướng
更新19/06/2026
行业Investment Planning
领域Uncategorized
发布日期18/06/2014
生效日期05/08/2014
失效日期05/11/2015
状态Expired
✦ 智能摘要

Decision No. 36/2014/QĐ-TTg issues the Rules on Disclosure of Information on the Activities of State-Owned Joint Stock Companies with One Member. This document provides detailed regulations on the content, time, and methods of information disclosure to ensure transparency in management and operation of enterprises.

适用范围

State-owned joint stock companies with one member; Board of Members, Chairman of the company, General Directors of Economic Groups, and Corporations established by the Prime Minister's decision

要点

  • The Board of Members or the legal representative of the company must disclose information about the business operations situation (Article 4).
  • The company must disclose annual financial information, including audited financial statements and explanations of business results (Article 5).
  • Information about changes in charter capital, major shareholders, or persons related to the company's activities must be disclosed promptly (Article 6).
  • The company must disclose information about labor, wages, and bonuses for employees working in the company (Article 7).
  • Information about important decisions of the Board of Members or the General Director's Board related to business operations must be widely disclosed (Article 8).

🌐 本文件的社会影响

  • Enhance transparency in managing and operating state-owned enterprises.
  • Help shareholders, employees, and the public grasp information about enterprise activities.
  • Require companies to implement additional information disclosure procedures, creating burdens in terms of time and cost for them.

❓ 常见问题

Which companies must comply with these Rules?

State-owned joint stock companies with one member.

What contents are included in the annual financial information?

It includes audited financial statements and explanations of business results (Article 5).

When must information about changes in charter capital be disclosed?

Immediately after the decision to change the charter capital (Article 6).

How is information about labor and wages disclosed?

Must disclose information about labor, wages, and bonuses for employees working in the company (Article 7).

How is information about important decisions of the Board of Members disclosed?

Must be disclosed through mass media or the company's official website (Article 8).

全文

PRIME MINISTER

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 36/2014/QĐ-TTg
Hanoi, June 18, 2014

Pursuant to …;

Issuing the Regulation on Disclosure of Information on the Activities of State-Owned Joint Stock Companies with One Member

 with the State as the Sole Shareholder

___________________

 

Pursuant to the Law on Government Organization dated December 25, 2001;

Pursuant to the Enterprise Law dated November the 29, 2005;

Pursuant to Decree No. 129/2004/NĐ-CP dated May 31, 2004 of the Government stipulating and guiding the implementation of certain provisions of the Accounting Law applicable in business operations; CV3: 16º56'21" N, 107º11'06" E; and guiding the implementation of certain 1. NATIONAL UNIVERSITIES ARE PUBLIC HIGHER EDUCATION INSTITUTIONS MANAGED BY THE MINISTRY OF EDUCATION AND TRAINING, HAVE LEGAL PERSONALITY, SEPARATE ACCOUNTS, AND USE STAMPS WITH THE NATIONAL EMBLEM. provisions of the Accounting Law applicable in business operations;

On the basis of Government Decree No. 25/2010/NĐ-CP dated September 19 the 2010 of the Government on the conversion of state-owned companies into joint stock companies with one member and the organization of management for joint stock companies with one member where the State is the sole shareholder;

Pursuant to Decree No. 99/2012/NĐ-CP dated November 15, 2012 of the Government on the delegation and decentralization of the rights, responsibilities, and obligations of the State owner towards state-owned enterprises and state capital invested in enterprises;

Pursuant to Decree No. 50/2013/NĐ-CP dated May 14, 2013 of the Government stipulating the management of labor, wages, and bonuses for employees working in joint stock companies with one member where the State is the sole shareholder;

Pursuant to Decree No. 51/2013/NĐ-CP dated May 14, 2013 of the Government stipulating the wage system, remuneration, and bonuses for members of the Board of Members or Chairman of the company, Supervisors, General Directors or Directors, Deputy the total Directors or Deputy Directors, Accountant Managers in joint stock companies with one member where the State is the sole shareholder;

On the basis of Government Decree No. 61/2013/NĐ-CP dated June the 2013 of the Government on the issuance of the Regulation on Supervision obligation and Evaluation of Business Effectiveness and Public Disclosure of Information obligation for enterprises where the State is the sole shareholder and enterprises with state capital;

Pursuant to Decree No. 71/2013/NĐ-CP dated July 11, 2013 of the Government on investment of state capital in enterprises and management obligation of enterprises where the State holds 100% of the charter capital;

At the proposal of the Minister of Planning and Investment,

The Prime Minister issues this Decision on the Regulation on Disclosure of Information on the Activities of Joint Stock Companies with One Member where the State is the Sole Shareholder.

Article 1. Attached to this Decision is the Regulation on Disclosure of Information on the Activities of Joint Stock Companies with One Member where the State is the Sole Shareholder.

Article 2. This Decision takes effect from August 5, 2014.

Article 3. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairmen of provincial People's Committees under central city administrations, Board of Members, Chairmen of companies, General Directors of economic groups, and general companies with one member where the State is the sole shareholder established by the Prime Minister have the responsibility to implement this Decision.

The Ministry of Planning and Investment has the responsibility to monitor, urge ministries, sectors, localities, economic groups, and general companies to implement this Decision and compile reports on the situation annually.

PRIME MINISTER
(Signed)
Nguyen Tan Dung

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关系图

↑ 依据及影响本文件的文件
依据 9
129/2004/NĐ-CP Nghị định số 129/2004/NĐ-CP Quy định chi tiết và hướng dẫn thi hành một số điều của Luật Kế toán áp dụng trong hoạt động kinh doanh 已失效 25/2010/NĐ-CP Nghị định số 25/2010/NĐ-CP Về chuyển đổi công ty nhà nước thành công ty trách nhiệm hữu hạn một thành viên và tổ chức quản lý công ty trách nhiệm hữu hạn một thành viên do Nhà nước làm chủ sở hữu 已失效 61/2013/NĐ-CP Nghị định số 61/2013/NĐ-CP Về việc ban hành Quy chế giám sát tài chính và đánh giá hiệu quả hoạt động và công khai thông tin tài chính đối với doanh nghiệp do nhà nước làm chủ sở hữu và doanh nghiệp có vốn nhà nước 已失效 71/2013/NĐ-CP Nghị định số 71/2013/NĐ-CP Về đầu tư vốn nhà nước vào doanh nghiệp và quản lý tài chính đối với doanh nghiệp do Nhà nước nắm giữ 100% vốn điều lệ 已失效 99/2012/NĐ-CP Nghị định số 99/2012/NĐ-CP Về phân công, phân cấp thực hiện các quyền, trách nhiệm, nghĩa vụ của chủ sở hữu nhà nước đối với doanh nghiệp nhà nước và vốn nhà nước đầu tư vào doanh nghiệp 已失效 50/2013/NĐ-CP Nghị định số 50/2013/NĐ-CP Quy định quản lý lao động, tiền lương và tiền thưởng đối với người lao động làm việc trong công ty trách nhiệm hữu hạn một thành viên do Nhà nước làm chủ sở hữu 生效中 60/2005/QH11 Luật Doanh nghiệp số 60/2005/QH11 已失效 51/2013/NĐ-CP Nghị định số 51/2013/NĐ- CP Quy định chế độ tiền lương, thù lao, tiền thưởng đối với thành viên Hội đồng thành viên hoặc chủ tịch công ty, kiểm soát viên, Tổng giám đốc hoặc Giám đốc; Phó Tổng Giám đốc hoặc Phó Giám đốc, Kế toán trưởng trong công ty trách nhiệm hữu hạn một thành viên do Nhà nước làm chủ sở hữu 已失效 32/2001/QH10 Luật Tổ chức Chính phủ số 32/2001/QH10 已失效
36/2014/QĐ-TTg
Decision No. 36/2014/QĐ-TTg Issuing the Rules on Disclosure of Information on the Activities of State-Owned Joint Stock Companies with One Member
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