JOINT CIRCULAR No. 43 - LÐ/TT GUIDING THE IMPLEMENTATION OF DECISION No. 150/HÐBT dated November 27, 1986 of the Council of Ministers ON THE HANDLING OF RESULTS FROM THE COMPREHENSIVE INVENTORY AND REVALUATION OF FIXED ASSETS AT 00:00 ON OCTOBER 1, 1995 TO STRENGTHEN MANAGEMENT OF FIXED ASSETS IN PRODUCTION AND BUSINESS UNITS. - 43

JOINT CIRCULAR

GUIDELINES FOR IMPLEMENTING RESOLUTION NO. 150/HĐBT OF THE STATE COUNCIL ON THE HANDLING OF RESULTS FROM THE COMPREHENSIVE INVENTORY AND REVALUATION OF FIXED ASSETS AT 00:00 ON OCTOBER 1, 1985 AND STRENGTHENING MANAGEMENT OF FIXED ASSETS IN PRODUCTION AND BUSINESS UNITS.

Implementing Decision No. 157/HĐBT dated December 16, 1983, and Decision No. 125/HĐBT dated April 13, 1985 of the State Council on the comprehensive inventory and revaluation of fixed assets at 00:00 on October 1, 1985; the Ministry of Finance issued Circular No. 27-TC/CĐKT dated May 29, 1985 and Circular No. 204-TC/CĐKT dated March 26, 1986 to guide accounting for the results of the comprehensive inventory and revaluation of fixed assets.

Implementing Decision No. 150/HĐBT dated November 27, 1986 of the State Council on handling the results of the comprehensive inventory and revaluation of fixed assets at 00:00 on October 1, 1985 and strengthening management of fixed assets in production and business units; the Ministry of Finance and General Statistics Office jointly provide guidance on certain points regarding the handling of the results of the inventory and revaluation of fixed assets as follows:

I. AGGREGATING THE RESULTS OF THE COMPREHENSIVE INVENTORY AND REVALUATION OF FIXED ASSETS BASED ON NEW VALUES:

To serve the accounting work of basic units and the consolidation work of state agencies responsible for fixed assets in accordance with the new value of fixed assets stipulated in Decision No. 150/HĐBT dated November 27, 1986 of the State Council and Circular No. 28-VGNN/TKK dated November 29, 1986 of the State Price Commission; production and business units under the state economic sector shall base their calculations of the new value of fixed assets on the results of the comprehensive inventory and revaluation of fixed assets at 00:00 on October 1, 1985. The recalculation of the value of fixed assets must comply with the following principles:

- Recalculate the value for each individual item of fixed assets;

- Recalculate the new value from the 1985 inventory price level for those fixed assets that have been revalued;

- Recalculate the value from the current book value in the accounting records for those fixed assets existing before October 1, 1985 but not yet revalued.

To accurately determine the original cost of fixed assets according to the new value (revalued price - restored price), the basic units must perform the following tasks:

1/ Review all "Inventory and Revaluation of Fixed Assets Forms."

- Must review whether the application of the 1985 inventory price was correct, if there was no price, then whether the applied calculation methods were appropriate? In cases where adjustments need to be made to any items on the inventory form, detailed records must be made for each form and confirmed by the signature of the inventory committee.

- If the inventory form lists multiple fixed assets together, now it appears unreasonable, they can be separated into separate forms.

2. Calculate and record the new value of fixed assets in "Inventory and Revaluation of Fixed Assets Form" in the blank sections not filled during the inventory at 00:00 on October 1, 1985: Now fill in as follows:

- Item 18: Record the restoration price conversion factor of fixed assets according to the guidance circular of the State Price Commission.

- Item 19: Record the original cost according to the restored 1985 price of fixed assets after recalculation, obtained by multiplying the original cost according to the 1985 inventory price by the restoration price conversion factor.

Item 19 = Item 16 x Item 18

- Item 20: Record the remaining value according to the restored 1985 price of fixed assets after recalculation, obtained by multiplying the remaining value according to the 1985 inventory price by the restoration price conversion factor.

Section 20 = Section 17 x Section 18

The original cost and remaining value of fixed assets according to the 1985 restoration price, recalculated in Sections 19 and 20 of the "Fixed Asset Inventory and Revaluation Form," shall be officially used as the basis for accounting and recording in the fixed asset ledger from January 1, 1987.

3). Prepare a report on the handling of the results of the comprehensive inventory and revaluation of fixed assets 00:00 October 1, 1985 at the new value (restoration price).

Based on the results of the comprehensive inventory and the recalculation of the new value of fixed assets in the "Fixed Asset Inventory and Revaluation Form," production and business units must prepare a report on the handling of the results of the comprehensive inventory and revaluation of fixed assets at 00:00 October 1, 1985, at the new value by January 1, 1987 (according to the model at the end of this circular). The steering committees for the comprehensive inventory and revaluation of fixed assets under ministries, general departments; provinces, cities, and centrally-administered municipalities have the responsibility to urge, collect (but not compile reports) and submit the reports on the handling of the results of the comprehensive inventory and revaluation of fixed assets of the grassroots units to the central steering committee for the comprehensive inventory and revaluation of fixed assets no later than January 30, 1987.

The report on the handling of the results of the comprehensive inventory and revaluation of fixed assets at 00:00 on January 1, 1985, at the new value, before being sent to the central steering committee for the comprehensive inventory, must be reviewed by the financial authority or the supervisory body.

- For grassroots units under local management, reviewed by the local finance department.

- For grassroots units under central management, reviewed by the central supervisory ministry (Finance Department).

II. HANDLING THE RESULTS OF THE COMPREHENSIVE INVENTORY AND REVALUATION OF FIXED ASSETS:

Circular 27 TC/CĐKT above has provided detailed guidance on the handling and accounting of fixed assets discovered as surplus or shortage during the comprehensive inventory at 00:00 October 1, 1985. Below are some key points emphasized:

1/ If fixed assets are found to be surplus, based on the "Fixed Asset Inventory and Revaluation Form," re-establish the fixed asset file, increase fixed assets and fixed capital according to the original cost recorded in the file (Debit Account 01, Credit Account 85 (85.1), decrease basic capital and increase depreciation of fixed assets according to the depreciation rate determined in the comprehensive inventory (Debit Account 85 - 85.1, Credit Account 02).

2/ If fixed assets are found to be missing, investigate the cause, determine responsibility, and handle according to general principles. While waiting for higher-level resolution, reduce fixed capital and fixed assets according to the original cost (Debit Account 85-85.1, Credit Account 01), increase fixed capital and reduce depreciation of fixed assets according to the amount of depreciation already accrued (Debit Account 02, Credit Account 85-85.1) and transfer the remaining value of the fixed assets to a pending deficit account (Debit Account 84-84.1, Credit Account 85-85.2). When receiving the decision from the higher level, record: Debit Account 75 (if the responsible person must compensate), Debit Account 85-85.2 (if the capital is reduced), Debit Account 99 (if it is included in losses), Credit Account 84-84.1.

To have grounds for examination, handling, and accounting records, units must prepare a list of surplus and missing fixed assets in the comprehensive inventory, clearly stating the original cost, accrued depreciation, and remaining value of each asset and the total number of surplus and missing fixed assets.

Example 1: (Unit: 1,000 VND)

Accounting Record:

1/ Debit Account 01, Credit Account 85 (85.1): 250

2/ Debit Account 85 (85.1), Credit Account 02: 110

3/ Debit Account 85 (85.1), Credit Account 01: 200

4/ Debit Account 02, Credit Account 85 (85.1): 50

5/ Debit Account 84 (84.1), Credit Account 85 (85.2): 150

Recording increases and decreases in fixed assets discovered as surplus or shortage in the comprehensive inventory must be completed before determining the new valuation of fixed assets, ensuring that the original cost of fixed assets on the accounting records matches the actual inventory at 00:00 on October 1, 1985.

B. According to Decision 150/HĐBT of the Council of Ministers, the new valuation (restoration price) of fixed assets will be officially recorded in the accounting books from January 1, 1987, while the data on the results of the comprehensive inventory and revaluation of fixed assets were determined at 00:00 on October 1, 1985, so the handling of the revaluation results of fixed assets must be based on the results of the comprehensive inventory of the increase and decrease in fixed assets and depreciation from October 1, 1985, to before January 1, 1987, to proceed with the following procedures:

1/ Adjust the difference in the increase in the original cost of fixed assets due to revaluation by basing on the new valuation and the original cost recorded in the accounting books of all actually inventoried fixed assets to determine the difference in the increase in the original cost of fixed assets, increasing the value of fixed assets and fixed capital:

Debit Account 01 - "Fixed Assets"

Credit Account 85 (85.1) - "Basic Capital"

simultaneously record the new valuation of each fixed asset in the card or fixed asset book (see Example 2).

2/ Adjust the difference between the actual depreciation value and the book depreciation value of all fixed assets (TSCĐ) counted at 0 hours on October 1, 1985, based on the "Fixed Asset Inventory and Revaluation Form". Calculate the actual depreciation rate for each fixed asset determined in the comprehensive inventory (x) multiplied by the 1985 inventory price of the fixed asset (item 17 in the "Fixed Asset Inventory and Revaluation Form"), then multiply (x) by the recovery price adjustment factor to determine the actual depreciation value of each fixed asset and the total fixed assets. Compare the calculated result with the book depreciation value (basic depreciation already calculated up to October 1, 1985) to determine the increased depreciation difference for each fixed asset and the total fixed assets. The total increased difference of all fixed assets is recorded: Debit Account 85 (85.1) - "Basic Capital"

Credit Account 02 - "Depreciation of Fixed Assets"

The increased depreciation difference for each fixed asset is recorded as additional entries in the corresponding "Fixed Asset Card."

(unit of measurement: 1,000 VND)

Example 2: - Total original cost of fixed assets

actually inventoried according to the current price used in the accounting books is 1,050, book depreciation: 260 (see example 1). - The new total value of fixed assets (revalued price) is 22,050, the depreciation rate determined in the comprehensive inventory is 30% (average).

1. Debit Account 01, Credit Account 85 (85.1): 21,000

Accounting Record:

2. Debit Account 85 (85.1), Credit Account 02: 6,355

(21.000 = 22.050 - 1.050)

[6,355 = (22,050 x 30% - 260)]

Adjusting decreased fixed assets from October 1, 1985 to before January 1, 1987:

3/ Based on the situation of decreased fixed assets (due to liquidation, sale, transfer...), from October 1, 1985 to before January 1, 1987, to adjust the decrease in fixed assets and fixed capital:

- If no reduction was recorded in the old original price during this period, now record the reduction according to the new revalued price (Debit Account 85-85.1, Credit Account 01). If the reduction has already been recorded in the old original price, now only record the reduction in the increased original price due to revaluation (Debit Account 85-85.1, Credit Account 01).

- The difference in increased depreciation value between the actual depreciation value calculated according to the new revalued price and the book depreciation value of the decreased fixed assets during this period is adjusted according to the reverse accounting entry as mentioned in point 2 (Debit Account 02, Credit Account 85-85.1).

Increased fixed assets due to investment in construction or new purchases

4/ from October 1, 1985 to before January 1, 1987 are recorded in the books according to the actual investment or purchase value as stipulated generally. Increased fixed assets due to transfer or sale during this period, if recorded in the books according to the old price, must record an additional adjustment for the increased original price due to revaluation (Debit Account 01, Credit Account 85-85.1); simultaneously record the increase in the difference between the actual depreciation value and the book depreciation value (Debit Account 85085.1, Credit Account 02).

(unit of measurement: 1,000 VND)

Example 3: - In May 1986, one fixed asset was reduced, valued at 40 on the accounting books, basic depreciation up to October 1, 1985 was 16; revalued price: 800, depreciation rate determined in the comprehensive inventory is 40%; basic depreciation extracted from October 1, 1985 to May 1986 is 15. Accounting has recorded the reduction of fixed assets and fixed capital on the accounting books in May 1986 according to the old price.

- In March 1986, one fixed asset was transferred, valued at 30 on the accounting books, basic depreciation up to October 1, 1985 was 56; revalued price: 610, depreciation rate determined in the comprehensive inventory is 20%. Basic depreciation extracted from October 1, 1985 to March 1986 is 2. Accounting has recorded the increase of fixed assets and fixed capital on the accounting books in March 1986 according to the old price.

Decrease in fixed assets:

Accounting entries are made as follows: 1. Debit Account 85 (85.1), Credit Account 01: 760 (800 - 40)

2. Debit Account 02, Credit Account (85.1): 289

[289 = (800 x 40%) - (16 + 15)]

Increase in fixed assets:

3. Debit Account 01, Credit Account 85 (85.1): 580 (610 - 30)

4. Debit Account 85 (85.1), Credit Account 02: 115

[115 = (610 x 20%) - (5 + 2)]

Additionally, it is necessary to

determine the difference in the amount of basic depreciation actually extracted according to the old original price from January 1, 1987 (already credited to Account 86-86.1, debited to various expense accounts) compared to the basic depreciation already recorded as a reduction in basic capital (already debited to Account 85-85.1, credited to Account 02) to adjust the reduction in fixed capital: Debit Account 85(85.1) "Basic Capital

Credit Account 02 "Depreciation of Fixed Assets".

The amount of basic depreciation of fixed assets extracted from October 1, 1985 to before January 1, 1987 is 650 (the cumulative credit balance of Account 86.1 during this period), including the reduction in basic capital and increase in fixed asset depreciation of 150 (the cumulative credit balance of Account 02 - corresponding debit of Account 85 (85.1) during this period).

Example 4: - In May 1986, one fixed asset was reduced, valued at 40 on the accounting books, basic depreciation up to October 1, 1985 was 16; revalued price: 800, depreciation rate determined in the comprehensive inventory is 40%; basic depreciation extracted from October 1, 1985 to May 1986 is 15. Accounting has recorded the reduction of fixed assets and fixed capital on the accounting books in May 1986 according to the old price.

Debit Account 85(85.1), Credit Account 02: 500 (650-150)

Accounting records:

Handling the remaining loan balance for bank loans related to construction investment.

6/ For the increased original price of fixed assets invested with bank loans, in addition to adjusting the increase in fixed assets and fixed capital (as recorded in point 1), it is also necessary to base on the remaining loan balance from the bank and the increase ratio between the new revalued price and the old original price recorded in the accounting books of those fixed assets to calculate the new balance and the increase in the loan balance from the bank and record:

Debit Account 72: "Settlement of Bank Loans for Construction Investment using Profits and Other Sources"

Credit Account 94: "Long-term Bank Loan".

(unit of measurement: 1,000 VND)

Example 5: Fixed assets invested with bank loans according to the old price recorded in the accounting books (also the total loan amount from the bank) is 30; revalued price: 600. The remaining loan balance from the bank as of before January 1, 1987 is 10.

Accounting records: Debit Account 72, Credit Account 94 = 190

[190 = (10 x 600/30) - 10]

III. ADJUSTING MANAGEMENT AND ACCOUNTING OF FIXED ASSETS AFTER THE COMPREHENSIVE INVENTORY AND REVALUATION AT 0 HOURS ON OCTOBER 1, 1985

Reviewing fixed assets, transferring assets that do not meet the criteria to tools under working capital:

1/ According to Decision No. 507/DTXD dated July 22, 1986 of the Ministry of Finance regarding "Management and Depreciation of Fixed Assets...", the criteria for fixed assets are: having a unit value of 10,000 VND or more and a usage period of one year or longer.

Based on these criteria, after determining the new value of fixed assets (revalued price), a comprehensive review of all fixed assets must be conducted and those assets that do not meet either of the two conditions above (except for specific types regulated by industry characteristics) should be transferred to tools under working capital. The accounting department must base on the "Fixed Asset Inventory and Revaluation Form", fixed asset cards or ledgers to prepare an inventory list of fixed assets converted to tools under working capital. Based on the summary ledger of the inventory list to record in the books.

a) Debit Account "Tools under Working Capital"

a) Debts in the "Labor tools under TSLĐ" account

Debit Account 01 "Fixed Assets" (recorded at the new value of Fixed Assets converted to tools and equipment); simultaneously, transfer the Fixed Asset cards of these assets into the archival file and record them in the tool and equipment tracking book belonging to Fixed Assets in storage or in use.

b) Debit Account 85-85.1 "Fixed Capital"

Credit Account 85-85.2 "Current Capital" (at the actual remaining value determined in the comprehensive inventory on October 1, 1985, calculated based on the new valuation minus (-) the amount of depreciation already accrued from October 1, 1985 to January 1, 1987 for Fixed Assets converted to tools and equipment belonging to Current Assets).

c) Debit Account 02 "Depreciation of Fixed Assets"

Credit Account 13 "Allocation of Tools and Equipment Belonging to Current Assets" (based on the actual wear and tear determined in the inventory on October 1, 1985, calculated based on the new valuation and depreciation already accrued from October 1, 1985 to January 1, 1987 for Fixed Assets converted to tools and equipment belonging to Current Assets).

+ For Fixed Assets converted to tools and equipment allocated at 50%:

- If the accrued depreciation mentioned above has not reached the 50% allocation level of the value of the tools and equipment put into use, continue allocating until it reaches that level, recorded as follows:

Debit various production and business cost accounts (or Account 33)

Credit Account 13 "Allocation of Tools and Equipment Belonging to Current Assets"

- If the accrued depreciation mentioned above exceeds the 50% allocation level of the value of the tools and equipment put into use, a separate tracking book must be maintained to allocate the remaining value when they are reported as damaged.

+ For Fixed Assets converted to tools and equipment allocated gradually, in addition to the entries a and c mentioned above, also record:

- Debit Account 33 "Costs Awaiting Allocation"

Credit Account 12 "Tools and Equipment Belonging to Current Assets" (at the new value of Fixed Assets converted to tools and equipment belonging to Current Assets allocated gradually).

- Debit Account 13 "Allocation of Tools and Equipment Belonging to Current Assets"

Credit Account 33 "Costs Awaiting Allocation" (based on the actual wear and tear determined in the comprehensive inventory on October 1, 1985, calculated based on the new valuation of Fixed Assets converted to tools and equipment belonging to Current Assets allocated gradually).

2/ Adjust records, vouchers, and books related to fixed asset management and accounting:

+ Complete technical files including design drawings, manuals detailing functions, usage methods, operation instructions...

+ Complete accounting files including:

- Reissue the "Fixed Asset Card" (replace all existing Fixed Asset Cards) according to the new valuation and the actual wear and tear determined in the comprehensive inventory.

- Collect all invoices, budget estimates, fixed asset receipt forms, major repair documents, installation and trial run certificates...

Each fixed asset's file must be arranged separately and stored in order by type in filing cabinets.

Fixed Asset Cards must be opened for each individual fixed asset, fully recording necessary information and arranged in card boxes by managing units, types of fixed assets, and usage status (in production use, outside production use, not needed yet...).

Additionally, each managing unit must maintain a fixed asset book to track increases, decreases, repairs, and usage of fixed assets within their unit.

3/ Adjust the calculation and accrual of depreciation for fixed assets:

According to Decision No. 507 TC/DTXD issued by the Ministry of Finance from January 1, 1987, basic depreciation and major repair depreciation for fixed assets are calculated based on the new rate (as per Decision No. 507 TC/DTXD) and the new valuation of fixed assets prior to October 1, 1985, as per Decision No. 150/HDBT or the actual construction and purchase price of fixed assets after October 1, 1985.

Monthly depreciation for each fixed asset must be calculated individually (and not calculated collectively for all fixed assets as some units currently do). At the end of each year, the total depreciation accrued during the year for each fixed asset must be recorded on the "Fixed Asset Card" to serve as the basis for determining the wear and tear level and usage efficiency of each fixed asset.

4/ Adjust the preparation of reports on the quantity, value, and usage status of fixed assets:

Units must strictly comply with the accounting and statistical reporting system for fixed assets, machinery, equipment... issued by the General Statistics Office and the Ministry of Finance for each industry to ensure that the heads of ministries, general departments, and the Ministry of Finance, General Statistics Office have a clear understanding of the fixed asset situation as per Decision No. 150/HDBT of the Council of Ministers.

5/ All matters concerning the resolution and adjustment of accounting figures for fixed assets mentioned in Sections B1, 2, 3, 4, 5, 6 of Part II and Section 1 of Part III above shall be implemented in the accounting books in December 1986 before preparing the final settlement report for 1986. However, when analyzing and evaluating the completion of the 1986 plan, these figures shall not be used.

*

This Circular takes effect from the date of signature.

During implementation, if any issues arise, please reflect them to the Ministry of Finance and the General Statistics Office for resolution./.

Place of Receipt:

- Council of Ministers' Office (for reporting)

- Ministries, General Departments, Provincial People's Committees, and subordinate agencies

under the Council of Ministers

- Provincial People's Committees, cities, special administrative regions

- Bureaus, Departments, Institutes, and Schools under

- Department of Finance

- Statistics Bureau

- Inspection and Management of State Capital Investment Bureau

- Financial Universities and Colleges under the Ministry of Finance

- Various Departments, Bureaus, Institutes under the Ministry of Finance and General Statistics Office

- File: Office + Statistics Bureau.

 

Appendix to Joint Circular No. 43 LB/TT of the Ministry of Finance and General Statistics Office

            GUIDELINES FOR REPORTING THE RESULTS OF THE COMPREHENSIVE INVENTORY AND REVALUATION OF FIXED ASSETS AT 00:00 ON OCTOBER 1, 1985

------

            I. Reporting entities: All production and business units under state-owned economic sectors that have conducted the comprehensive inventory and revaluation of fixed assets at 00:00 on October 1, 1985.  Reporting requirements:

            II. Apply the same regulations for submitting reports as those for the comprehensive inventory and revaluation of fixed assets at 00:00 on October 1, 1985.Central and local-level steering committees for the comprehensive inventory and revaluation of fixed assets will urge and collect reports (without consolidation) to be sent to the central steering committee for the comprehensive inventory and revaluation of fixed assets.

            Deadline for submission of reports: no later than January 30, 1987.

            Entries and calculations of indicators:

            III. Entries and calculations of indices:

            Part recording and marking the code "Reporting unit: state-owned economic sector; address of the unit, belonging to" shall be applied as prescribed for the reporting system of the 0 hour inventory on October 1, 1985.

            Part A:

            Line 1 - Reflecting the value of fixed assets according to the actual inventory at 0 hour on October 1, 1985, including:

            Line 1.1 - Recorded according to the current price being used in the general accounting books from item 14 in the "Inventory and revaluation of fixed assets forms" marked with (x) in item 22.

            Line 1.2 - Recorded according to the 1985 inventory price, summarized from item 16 in the "Inventory and revaluation of fixed assets forms" marked with (x) in item 22.

            Line 1.3 - Recorded according to the new revalued value pursuant to the Decision of the Council of Ministers, summarized from item 19 in the "Inventory and revaluation of fixed assets forms" marked with (x) in item 22.

            Line 2.1 - Recorded the total increase in the value of fixed assets calculated according to the new revalued value (for fixed assets received through transfer, handover...) and according to the actual price of newly constructed or purchased fixed assets after October 1, 1985.

            Line 2.2 - Recorded the total decrease in the value of fixed assets (due to liquidation, sale, transfer and due to fixed assets not meeting the criteria specified for fixed assets that must be converted into tools of labor under the category of tools and equipment) from October 1, 1985 to before January 1, 1987 calculated according to the new revalued value.

            Line 2.3 - Reflecting the amount of basic depreciation deducted from October 1, 1985 to January 1, 1987 which has reduced the remaining value of fixed assets. This does not include the amount of basic depreciation deducted during this period for increased fixed assets (see example 4: 648 = 650 -2).

            Line 3: Reflecting the value of fixed assets calculated according to the new value up to January 1, 1987 (line 3 = line 1.3 + line 2.1 - line 2.2 - line 2.3)

            Part B: Indicators 4, 5, 6, 7, 8 shall be recorded according to the actual figures implemented in 1986 and planned for 1987 calculated according to the new revalued value and the depreciation rate according to the depreciation regulations of the Ministry of Finance (Decision No. 507 TC/DTXD dated July 22, 1986).

            This report on the handling of the results of the comprehensive inventory and revaluation of fixed assets at 0 hour on October 1, 1985, after preparation, must be checked by the inventory steering committee of the grassroots unit, confirmed by the head of the unit, and reviewed by the financial authority or the competent authority according to the provisions in Section 3, Part I.

 

- Reporting unit:...                                                               - Recipient of the report:

- State-owned economic sector:...

- Belonging to:...

 

 

            REPORT ON THE HANDLING OF RESULTS OF COMPREHENSIVE INVENTORY AND REVALUATION OF FIXED ASSETS AT 0 HOUR 1/10/1985

(According to Circular No. 43LB/TT issued by the Joint Ministry of Finance and Planning on November 29, 1986)

 

 

 

                                                                                                             The Open Source Software Steering Committee operates on a part-time basis. The Open Source Software Steering Committee has a working group assisting the Steering Committee.    the     Actual

 

                            year 1987                                         Prepared by                             Head of the unit

                            Approval of the Department of Finance      or the competent ministry       (Name and signature)

                            (Name and signature)                                                (Name and signature

                            (Name and signature

  

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