Circular No. 42/2026/TT-BTC Regulating the Model Forms for Publishing Information on Public Debt

✦ Tóm lược thông minh

You have provided a series of templates related to national debt management, including both the central government, localities, and enterprises. Each template has a similar structure with columns for previous years (N-4, N-3, N-2, N-1) and the current year (N), along with currency units in USD and VND. The required information includes outstanding debt, borrowing during the period, repayment during the period, classification by creditor, and type of loan.

Đối tượng áp dụng

These model forms apply to national financial management agencies, government, localities, and enterprises.

Các điểm cốt lõi

Outstanding Balance
Borrowing Amount in Period
Repayment Amount in Period
Categorization by Debtor
Type of Loan Currency

🌐 Tác động xã hội từ văn bản này

To effectively manage public debt and local debt
To provide transparent information on the national debt situation to the public and relevant parties
To support long-term financial decision-making for the government and enterprises

❓ Câu hỏi thường gặp

Why is it necessary to report outstanding balance?

Reporting the outstanding balance helps financial managers grasp the overall situation of the debt, thereby formulating effective debt reduction strategies.

Which relevant parties can use this information?

This information is useful for the public, foreign investors, international financial organizations, and domestic regulatory agencies.

Toàn văn

MINISTRY OF FINANCE
_______

No.: 42/2026/TT-BTC

THE SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
_________________
Hanoi, April 15, 2026

CIRCULAR

Regulating the format for disclosing information on public debt

Based on Law No. 20/2017/QH14 on Public Debt Management, amended and supplemented by Law No. 141/2025/QH15 dated December 10, 2025;

Based on the State Budget Law No. 89/2025/QH15 dated June 25, 2025;

Based on Decree No. 29/2025/NĐ-CP of the Government dated February 24, 2025, which regulates the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on Decree No. 166/2025/NĐ-CP of the Government dated June 30, 2025, amending and supplementing certain provisions of Decree No. 29/2025/NĐ-CP of the Government dated February 24, 2025, which regulates the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on Decree No. 94/2018/NĐ-CP of the Government dated June 30, 2018, concerning public debt management business;

Based on Decree No. 84/2026/NĐ-CP of the Government dated March 25, 2026, amending and supplementing certain provisions of government decrees in the field of public debt management;

In accordance with the request from the Director of the Department of Public Debt and Foreign Economic Relations;

The Minister of Finance promulgates this Circular to regulate the format for disclosing information on public debt as follows:

Article 1. Scope of Application

This Circular regulates the format for disclosing information on public debt in accordance with Article 28 of Decree No. 94/2018/NĐ-CP of the Government, amended and supplemented by paragraph 12 of Article 3 of Decree No. 84/2026/NĐ-CP dated March 25, 2026, which amends and supplements certain provisions of government decrees in the field of public debt management.

Article 2. Applicability

The entities under and directly subordinate to the Ministry of Finance related to the disclosure of public debt information include: Department of Public Debt and Foreign Economic Relations, State Treasury, Budgetary Affairs Department, Financial Institutions Department, and other relevant agencies including the Vietnam National Bank, Vietnam Investment Development Bank.

Article 3. Information Disclosure Format

The Ministry of Finance discloses information on public debt according to the formats attached in this Circular.

Article 4. Effective Date

This Circular takes effect from the date of issuance./.

To:
- Office of the General Secretary;
- Central Party Committee Office and its Departments;
- National Assembly Office;
- Office of the President;
- Office of the Government;
- Ministries, agencies at the same level as ministries, and units under the central committee of the party;
- Central offices of organizations;
- People's Councils and People's Committees of provinces and cities directly under the central government;
- Supreme People's Procuratorate;
- Supreme People's Court;
- National Audit Office;
- Provincial Departments of Finance of provinces and cities directly under the central government;
- Lending institutions;
- Office of the Inspectorate of Legal Documents (Ministry of Justice);
- Units under and directly subordinate to the Ministry of Finance;
- Official Gazette;
- National Database on Laws;
- Government Website;
- Ministry of Finance Website;
- VT, QLN (50b)

MINISTER
DEPUTY MINISTER

Tran Quoc Phuong

Attachment:

FORMAT FOR DISCLOSING INFORMATION ON PUBLIC DEBT

(Accompanying Circular No. 42/2026/TT-BTC dated April 15, 2026 of the Minister of Finance)

STT	Code	Content	Period of Disclosure
1	B00	Public Debt and Related Indicators	Annually
2	B01Q	Government Debt, Guaranteed Debt, and Local Government Debt	Quarterly
3	B01N	Government Debt, Guaranteed Debt, and Local Government Debt	Annually
4	B02Q	Government Borrowing and Repayment of Debt	Quarterly
5	B02N	Government Borrowing and Repayment of Debt	Annually
6	B02.1Q	Domestic Borrowing and Repayment by the Government	Quarterly
7	B02.1N	Domestic Borrowing and Repayment by the Government	Annually
8	B02.2Q	Foreign Borrowing and Repayment by the Government	Quarterly
9	B02.2N	Foreign Borrowing and Repayment by the Government	Annually
10	B02.3	Foreign Debt of the Government, Categorized by Debtor	Annually
11	B02.4	Foreign Debt of the Government, Categorized by Currency	Annually
12	B03Q	Local Government Debt	Quarterly
13	B03N	Local Government Debt	Annually
14	B04Q	Guaranteed Debt	Quarterly
15	B04N	Guaranteed Debt	Annually
16	B04.1	Foreign Debt Guaranteed by the Government, Categorized by Debtor	Annually
17	B05	Foreign Debt of the State	Annually

Format for Disclosing Information No. B00

PUBLIC DEBT AND RELATED INDICATORS
Reporting Period: Year
(VND, %)

Indicators	N-4	N-3	N-2	N-1	N
1. Public Debt
2. Direct Payment Obligations of the Government
3. Gross Domestic Product (GDP)
4. Value of Exports of Goods and Services
5. State Budget Revenue
6. Debt Safety Indicators
6.1 Public Debt as a Percentage of GDP (%)
6.2 Foreign Debt of the State as a Percentage of GDP (%)
6.3 Foreign Payment Obligations of the State as a Percentage of Value of Exports of Goods and Services (%)
6.4 Direct Payment Obligations of the Government as a Percentage of State Budget Revenue (%)

* N is the reporting year

* Indicators related to public debt and foreign debt of the state for year N are calculated based on GDP data for year N published by the Ministry of Finance.

* Indicator 6.3 refers to foreign payment obligations (excluding short-term principal repayments) from 2021

* Indicator 6.4 refers to direct payment obligations (excluding relending)

Format for Disclosing Information No. B01N

GOVERNMENT DEBT, GUARANTEED DEBT AND LOCAL GOVERNMENT DEBT
Reporting Period: Year
(USD, VND)

	N-4		N-3		N-2		N-1		N
	USD	VND	USD	VND	USD	VND	USD	VND	BALANCE OF DEBT	Government Debt
Guaranteed Debt (1)
Local Government Debt
REPAYMENT AND BORROWING DURING THE PERIOD
Borrowing by the Government
Borrowed Debt Guaranteed by the Government(2)
Borrowed Debt of Local Governments
TOTAL DEBT REPAYMENT DURING THE PERIOD
Government Debt
Guaranteed Debt (2)
Local Government Debt
Among which:
Total principal repayment during the period
Government Debt
Guaranteed Debt
Local Government Debt
Total interest and fee repayment during the period
Government Debt
Guaranteed Debt
Local Government Debt
Apply accounting currency conversion rates and foreign exchange reporting as published by the Ministry of Finance at the end of the period
Apply accounting currency conversion rates and foreign exchange reporting as published by the Ministry of Finance at the time of transaction occurrence

(1) * N is the reporting year

(2) Format for Disclosing Information No. B01Q

GOVERNMENT DEBT, GUARANTEED DEBT AND LOCAL GOVERNMENT DEBT

Reporting Period: Quarter

(USD, VND)
Transactions in the quarter
Cumulative from the beginning of the year to the end of the reporting period

	USD		VND
	USD	VND	BALANCE OF DEBT	Government Debt
Guaranteed Debt (1)
Local Government Debt
REPAYMENT AND BORROWING DURING THE PERIOD
Borrowing by the Government
Borrowed Debt Guaranteed by the Government (2)
Borrowed Debt of Local Governments
TOTAL DEBT REPAYMENT DURING THE PERIOD
Government Debt
Guaranteed Debt (2)
Local Government Debt
Among which:
Total principal repayment during the period
Government Debt
Total principal repayment for the period
Government debt
Debts guaranteed by the Government
Local government debts
Total interest and fee payments for the period
Government debts
Debts guaranteed by the Government
Local government debts

(1) Apply accounting exchange rate and foreign currency income and expenditure reporting as announced by the Ministry of Finance at the end of the period

(2) Apply accounting exchange rate and foreign currency income and expenditure reporting as announced by the Ministry of Finance at the time of transaction occurrence

Information disclosure form number B02N

LOANS AND DEBT REPAYMENT BY THE GOVERNMENT
Reporting period: Year
(Million USD, Billion VND)

	N-4		N-3		N-2		N-1		N
	USD	VND	USD	VND	USD	VND	USD	VND	USD	VND
BALANCE OF DEBT (1)
Foreign debt
Domestic debt
WITHDRAWALS DURING THE PERIOD (2)
Foreign debt
Domestic debt
TOTAL DEBT REPAYMENT FOR THE PERIOD (2)
Foreign debt
Domestic debt
Among which:
Total principal repayment for the period
Foreign debt
Domestic debt
Total interest and fees paid for the period
Foreign debt
Domestic debt

(1) Apply accounting exchange rate and foreign currency income and expenditure reporting as announced by the Ministry of Finance at the end of the period.

(2) Apply accounting exchange rate and foreign currency income and expenditure reporting as announced by the Ministry of Finance at the time of transaction occurrence.

* N is the reporting year

Information disclosure form number B02Q

LOANS AND DEBT REPAYMENT BY THE GOVERNMENT
Reporting period: Quarter
(Million USD, Billion VND)

	Amounts occurring in the quarter reported		Cumulative from the beginning of the year to the end of the reporting period
	USD	VND	USD	VND
USD (1)
VND
USD
VND (2)
USD
VND
BALANCE OF DEBT (2)
Foreign debt
Domestic debt
WITHDRAWALS DURING THE PERIOD
Foreign debt
Domestic debt
TOTAL DEBT REPAYMENT FOR THE PERIOD
Foreign debt
Domestic debt
Among which:

(1) Total principal repayment for the period

(2) Foreign debt

Domestic debt

Total interest and fees paid for the period
Foreign debt
Domestic debt

	Apply accounting exchange rate and foreign currency income and expenditure reporting as announced by the Ministry of Finance at the end of the period.		Apply accounting exchange rate and foreign currency income and expenditure reporting as announced by the Ministry of Finance at the time of transaction occurrence.		* N is the reporting year		Information disclosure form number B02.1N		DOMESTIC LOANS AND DEBT REPAYMENT BY THE GOVERNMENT
	Reporting period: Year	(Million USD, Billion VND)	N-4	N-3	N-2	N-1	N	USD	VND	USD
VND (1)
USD
VND
USD
VND
BALANCE OF DEBT (2)
Government bonds, domestic currency treasury bills
Government bonds in foreign currency
Loans from state financial funds outside the budget
Loans from state treasury funds
WITHDRAWALS DURING THE PERIOD (2)
Government bonds, domestic currency treasury bills
Government bonds in foreign currency
Loans from state financial funds outside the budget
Loans from state treasury funds
TOTAL DEBT REPAYMENT FOR THE PERIOD
Government bonds, domestic currency treasury bills
Government bonds in foreign currency
Loans from state financial funds outside the budget
Loans from state treasury funds
Among which:
Total principal repayment for the period
Government bonds, domestic currency treasury bills
Government bonds in foreign currency
Loans from state financial funds outside the budget
Loans from state treasury funds

(1) Total interest and fees paid for the period

(2) Government bonds, domestic currency treasury bills

Government bonds in foreign currency

Loans from state financial funds outside the budget

Loans from state treasury funds
Apply accounting exchange rate and foreign currency income and expenditure reporting as announced by the Ministry of Finance at the end of the period.
Apply accounting exchange rate and foreign currency income and expenditure reporting as announced by the Ministry of Finance at the time of transaction occurrence.

	* N is the reporting year		Information disclosure form number B02.1Q DOMESTIC LOANS AND DEBT REPAYMENT BY THE GOVERNMENT
	Reporting period: Quarter	(Million USD, Billion VND)	Amounts occurring in the quarter reported	Cumulative from the beginning of the year
to the end of the reporting period (1)
USD
VND
USD
VND
USD (2)
VND
USD
VND
BALANCE OF DEBT
Government bonds, domestic currency treasury bills (2)
Government bonds in foreign currency
Loans from state financial funds outside the budget
Loans from state treasury funds
WITHDRAWALS DURING THE PERIOD
Government bonds, domestic currency treasury bills
Government bonds in foreign currency
Loans from state financial funds outside the budget
Loans from state treasury funds
TOTAL DEBT REPAYMENT FOR THE PERIOD
Government bonds, domestic currency treasury bills
Government bonds in foreign currency
Loans from state financial funds outside the budget
Loans from state treasury funds
Among which:
Total principal repayment for the period

(1) Government bonds, domestic currency treasury bills

(2) Government bonds in foreign currency

Loans from state financial funds outside the budget

Loans from state treasury funds
Total interest and fees paid for the period
Government bonds, domestic currency treasury bills

	Government bonds in foreign currency		Loans from state financial funds outside the budget		Loans from state treasury funds		Apply accounting exchange rate and foreign currency income and expenditure reporting as announced by the Ministry of Finance at the end of the period.		Apply accounting exchange rate and foreign currency income and expenditure reporting as announced by the Ministry of Finance at the time of transaction occurrence.
	* N is the reporting year	Information disclosure form number B02.2N	FOREIGN LOANS AND DEBT REPAYMENT BY THE GOVERNMENT	Reporting period: Year	(Million USD, Billion VND)	N-4	N-3	N-2	N-1	N
USD (1)
VND
USD
VND (2)
USD
VND
USD (2)
VND
USD
VND
BALANCE OF DEBT
Official creditors
Private creditors
WITHDRAWALS DURING THE PERIOD

(1) Official creditors

(2) Private creditors

TOTAL DEBT REPAYMENT FOR THE PERIOD

Among which:

Total principal repayment for the period
Official creditors
Private creditors

	Total interest and fees paid for the period		Official creditors Private creditors
	Apply accounting exchange rate and foreign currency income and expenditure reporting as announced by the Ministry of Finance at the end of the period.	Apply accounting exchange rate and foreign currency income and expenditure reporting as announced by the Ministry of Finance at the time of transaction occurrence.	* N is the reporting year	Information disclosure form number B02.2Q
FOREIGN LOANS AND DEBT REPAYMENT BY THE GOVERNMENT (1)
Reporting period: Quarter
(Million USD, Billion VND)
Amounts occurring in the quarter reported (2)
Cumulative from the beginning of the year
to the end of the reporting period
USD (2)
VND
USD
VND
USD
VND
USD
VND

(1) USD

(2) VND

TOTAL DEBT REPAYMENT FOR THE PERIOD

Among which:
Total principal repayment for the period
Official creditors

	Private creditors		Total interest and fees paid for the period		Official creditors		Private creditors		Apply accounting exchange rate and foreign currency income and expenditure reporting as announced by the Ministry of Finance at the end of the period.
	Apply accounting exchange rate and foreign currency income and expenditure reporting as announced by the Ministry of Finance at the time of transaction occurrence.	* N is the reporting year	Information disclosure form number B02.3	FOREIGN DEBTS OF THE GOVERNMENT BY CREDITOR	Reporting period: Year	(Million USD, Billion VND)	N-4	N-3	N-2	N-1
N
USD
VND
USD
VND
USD
VND
USD
VND
USD
VND
TOTAL
MAJOR CREDITORS

BILATERAL

Japan

South Korea

France
Germany
Other countries

	MULTILATERAL		ADB		WB		Other organizations		PRIVATE CREDITORS
	* Apply accounting exchange rate and foreign currency income and expenditure reporting as announced by the Ministry of Finance at the end of the period.	%	* N is the reporting year	%	Information disclosure form number B02.4	%	FOREIGN DEBTS OF THE GOVERNMENT BY CURRENCY TYPE	%	Reporting period: Year	%
(%)
N-4
N-3
N-2
N-1
N
USD

* Application of accounting and foreign currency reporting exchange rates announced by the Ministry of Finance at the end of the period.

* N is the reporting year

Information disclosure form number B03N

LOCAL GOVERNMENT DEBT (1)
Reporting Period: Year
(Million USD, Billion VND)

	N-4		N-3		N-2		N-1		N
	USD	VND	USD	VND	USD	VND	USD	VND	USD	VND
BALANCE OF DEBT (2)
LOANS INCURRED DURING THE PERIOD (3)
DEBT PAID DURING THE PERIOD (3)
Among which:
Principal repaid during the period
Interest and fees paid during the period

(1) Including data on localities borrowing foreign loan resources from the Government and policy banks

(2) Application of accounting and foreign currency reporting exchange rates announced by the Ministry of Finance at the end of the period.

(3) Application of accounting and foreign currency reporting exchange rates announced by the Ministry of Finance at the time of transaction occurrence.

* N is the reporting year

Information disclosure form number B03Q

LOCAL GOVERNMENT DEBT (1)
Reporting Period: Quarter
(Million USD, Billion VND)

	Amount incurred during the reported quarter		Cumulative from the beginning of the year to the end of the reporting period
	USD	VND	USD	VND
USD (2)
VND (3)
USD (3)
VND
USD
VND

(1) BALANCE OF DEBT

(2) LOANS INCURRED DURING THE PERIOD

(3) DEBT PAID DURING THE PERIOD

Among which:

Principal repaid during the period
Interest and fees paid during the period
Including data on localities borrowing foreign loan resources from the Government and policy banks

	Application of accounting and foreign currency reporting exchange rates announced by the Ministry of Finance at the end of the period.		Application of accounting and foreign currency reporting exchange rates announced by the Ministry of Finance at the time of transaction occurrence.		Information disclosure form number B04N		GOVERNMENT-ENSURED DEBT		Reporting Period: Year
	(Million USD, Billion VND)	N-4	N-3	N-2	N-1	N	USD	VND	USD	VND
USD (1)
VND
USD
VND (2)
USD
VND
BALANCE OF DEBT (2)
FOREIGN DEBT
DOMESTIC DEBT
WITHDRAWAL OF FUNDS DURING THE PERIOD
FOREIGN DEBT
DOMESTIC DEBT
TOTAL DEBT REPAYMENT DURING THE PERIOD
FOREIGN DEBT
DOMESTIC DEBT
Among which:

(1) Total principal repayment during the period

(2) FOREIGN DEBT

DOMESTIC DEBT

Total interest and fee repayment during the period

FOREIGN DEBT
DOMESTIC DEBT
Application of accounting and foreign currency reporting exchange rates announced by the Ministry of Finance at the end of the period.

	Application of accounting and foreign currency reporting exchange rates announced by the Ministry of Finance at the time of transaction occurrence.		* N is the reporting year Information disclosure form number B04Q
	GOVERNMENT-ENSURED DEBT	Reporting Period: Quarter	(Million USD, Billion VND)	Amount incurred during the reported quarter
Cumulative from the beginning of the year to the end of the reporting period (1)
USD
VND
USD (2)
VND
DURATION OF DEBT
FOREIGN DEBT (2)
DOMESTIC DEBT
TOTAL DEBT REPAYMENT DURING THE PERIOD
FOREIGN DEBT
DOMESTIC DEBT
Among which:
Total principal repayment during the period
FOREIGN DEBT
DOMESTIC DEBT
Total interest and fee repayment during the period

(1) FOREIGN DEBT

(2) DOMESTIC DEBT

Application of accounting and foreign currency reporting exchange rates announced by the Ministry of Finance at the end of the period.

Application of accounting and foreign currency reporting exchange rates announced by the Ministry of Finance at the time of transaction occurrence.
Information disclosure form number B04.1
FOREIGN DEBT GOVERNMENT-ENSURED BY THE GOVERNMENT ALLOCATED TO EACH LENDING PARTY

	Reporting Period: Year		(Million USD, Billion VND)		N-4		N-3		N-2
	N-1	N	USD	VND	USD	VND	USD	VND	USD	VND
TOTAL
PRINCIPAL DEBTORS
BILATERAL
Japan
South Korea
France
Germany
Other countries
MULTILATERAL
ADB
WB
Other organizations
PRIVATE DEBTORS

* Application of accounting and foreign currency reporting exchange rates announced by the Ministry of Finance at the end of the period.

* N is the reporting year

Information disclosure form number B05

FOREIGN DEBT OF THE COUNTRY
Reporting Period: Year
(Million USD, Billion VND)

	N-4		N-3		N-2		N-1		N
	USD	VND	USD	VND	USD	VND	USD	VND	USD	VND
BALANCE OF DEBT (1)
FOREIGN DEBT OF THE GOVERNMENT
FOREIGN DEBT OF ENTERPRISES
WITHDRAWAL OF LOANS DURING THE PERIOD (2)
FOREIGN DEBT OF THE GOVERNMENT
FOREIGN DEBT OF ENTERPRISES
TOTAL DEBT REPAYMENT DURING THE PERIOD (2)
FOREIGN DEBT OF THE GOVERNMENT
FOREIGN DEBT OF ENTERPRISES
Among which:
Total principal repayment during the period
FOREIGN DEBT OF THE GOVERNMENT
FOREIGN DEBT OF ENTERPRISES
Total interest and fee repayment during the period
FOREIGN DEBT OF THE GOVERNMENT
FOREIGN DEBT OF ENTERPRISES

(1) Application of accounting and foreign currency reporting exchange rates announced by the Ministry of Finance at the end of the period.

(2) Application of accounting and foreign currency reporting exchange rates announced by the Ministry of Finance at the time of transaction occurrence.

* N is the reporting year.

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42/2026/TT-BTC

Circular No. 42/2026/TT-BTC Regulating the Model Forms for Publishing Information on Public Debt

In effect

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Hướng dẫn 1

94/2018/NĐ-CP Nghị định số 94/2018/NĐ-CP Về nghiệp vụ quản lý nợ công Còn hiệu lực

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Tiếng Việt Thông tư số 42/2026/TT-BTC Quy định mẫu biểu công bố thông tin về nợ công 한국어 통지 제 42-2026-통신부 국가채무공시 모델표 형식에 관한 규정 中文通则42/2026/财法-第42号通知国债信息披露表规定

Circular No. 42/2026/TT-BTC Regulating the Model Forms for Publishing Information on Public Debt

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