Decision No. 46/2002/QÐ-BTC lists enterprises for debt supervision

Decision No. 46/2002/QÐ-BTC of the Ministry of Finance promulgates a list of state-owned enterprises with large debts to be subject to debt monitoring. This document specifies the list of enterprises required to report on their debt situation according to established criteria.

Document No.46/2002/QÐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byLê Thị Băng Tâm
Updated16/06/2026
FieldUncategorized
Issued date11/04/2002
Effective date11/04/2002
Expiry date
StatusIn effect
✦ Smart summary

Decision No. 46/2002/QÐ-BTC of the Ministry of Finance promulgates a list of state-owned enterprises with large debts to be subject to debt monitoring. This document specifies the list of enterprises required to report on their debt situation according to established criteria.

Scope of application

["Food and Service Corporation - Ministry of Trade", "Central Vietnam Electrical Appliances Company - Ministry of Trade", "Vinh Phu Textile Company - Ministry of Industry"]

Key points

  • "State-owned enterprises named in Article 1 must comply with the reporting regime as per Decision No. 47/2001/QĐ-BTC"
  • "Enterprises on the debt supervision list must adhere to established debt monitoring criteria"
  • "This decision takes effect from the date of issuance"
  • Enterprises listed will be responsible for reporting their debt situation in accordance with regulations, assisting state management agencies in better monitoring and controlling debts.
  • Enterprises not included in this list continue normal operations without having to comply with special reporting regimes.

🌐 Social impact of this document

  • Enterprises listed will be responsible for reporting their debt situation in accordance with regulations, assisting state management agencies in better monitoring and controlling debts.
  • Enterprises not included in this list continue normal operations without having to comply with special reporting regimes.

❓ Frequently asked questions

Which enterprises are included on the debt supervision list?

["Food and Service Corporation - Ministry of Trade", "Central Vietnam Electrical Appliances Company - Ministry of Trade", "Vinh Phu Textile Company - Ministry of Industry"]

What reporting regime must enterprises on the debt supervision list comply with?

Reporting regime as per Decision No. 47/2001/QĐ-BTC and Decision No. 91/2001/QĐ-BTC

When does this decision take effect?

Immediately upon issuance.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Decision No. 46/2002/QD-BTC
April 11, 2002

DECISION

ISSUED BY THE MINISTER OF FINANCE Decision No. 46/2002/QD-BTC
APRIL 12, 2002 ON THE LIST OF COMPANIES TO BE MONITORED FOR DEBT
STATE ENTERPRISES WITH LARGE AMOUNTS OF DEBT

THE MINISTER OF FINANCE

Pursuant to the Government Decree No. 15/CP dated March 2, 1993 on tasks, powers and responsibilities of ministries and ministerial-level agencies in state management;

Pursuant to the Government Decree No. 178/CP dated October 28, 1994 on tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the guidance of the Prime Minister as stated in Official Letter No. 1138/CP-QHQT dated October 29, 1999 regarding the establishment of a monitoring system for state enterprises with large amounts of debt;

Based on the proposal by the Director of the Department of Enterprise Finance;

DECISION

Article 1. The following state enterprises are included in the list to be monitored for debt:

1. Comprehensive Food and Service Company - Ministry of Trade.

2. Central Vietnam Electrical Appliances Company - Ministry of Trade.

3. Vinh Phu Textile Company - Ministry of Industry.

Article 2. The enterprises listed in Article 1 shall comply with the reporting system as stipulated by Decision No. 47/2001/QD-BTC dated May 25, 2001 issued by the Minister of Finance on indicators for monitoring state enterprises with large amounts of debt and Decision No. 91/2001/QD-BTC dated September 21, 2001 issued by the Minister of Finance amending and supplementing Decision No. 47/2001/QD-BTC.

Article 3. This Decision takes effect from the date of issuance. The Director of the Department of Enterprise Finance, the General Director of the Tax General Department, the Head of the Ministry of Finance’s Office and the Managing Directors (Directors) of state enterprises listed in Article 1 are responsible for implementing this Decision.


(Signed)
Le Thi Bang Tam
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