Decision No. 47/2001/QD-BTC issues a system of indicators for supervising state-owned enterprises with large debts to detect and analyze information on the debt situation of these enterprises, supporting the stability of the banking system. This document specifies in detail the list of enterprises to be supervised, reporting forms, and submission deadlines.
适用范围
State-owned enterprises with large debts
要点
- State-owned enterprises with large debts must prepare reports on their debt situation according to the prescribed form (Article 1, Form 01 - GSN).
- The General Department of Taxation must submit reports on tax arrears and other amounts payable to the State Treasury of state-owned enterprises with large debts (Article 1, Form 02 - GSN).
- The State Bank of Vietnam must submit reports on the debt situation of state-owned enterprises with large debts to banks and credit institutions (Article 1, Form 03 - GSN).
- Quarterly reports must be submitted no later than 20 days after the end of the quarter, and annual reports no later than 30 days after December 31.
- The Enterprise Finance Department, the General Department of Taxation, and the State Bank of Vietnam are responsible for implementing this Decision.
🌐 本文件的社会影响
- Supporting state management agencies in promptly detecting and handling the debt situation of enterprises.
- Helping to stabilize the banking system and minimizing impacts on other enterprises.
- Affected entities are state-owned enterprises with large debts that must comply with the reporting requirements.
❓ 常见问题
Which enterprises need to prepare reports on their debt situation?
State-owned enterprises with large debts listed in Article 1 of this Decision.
When is the deadline for submitting quarterly reports?
No later than 20 days after the end of the quarter.
Who is responsible for implementing this Decision?
The Enterprise Finance Department, the General Department of Taxation, and the State Bank of Vietnam.
What contents are included in the debt situation report?
It includes reports from state-owned enterprises (Form 01 - GSN), reports from the General Department of Taxation (Form 02 - GSN), and reports from the State Bank of Vietnam (Form 03 - GSN).
When is the deadline for submitting annual reports?
No later than 30 days after December 31.
全文
|
MINISTRY OF FINANCE -:- DECISION NO. 47/2001/QD-BTC |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------- HA NOI, May 25, 2001 |
DECISION OF THE MINISTER OF FINANCE
Issuing criteria for monitoring state-owned enterprises with large debts
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of Ministries and ministerial-level agencies;
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to the guidance of the Prime Minister in Circular No. 1138/CP-QHQT dated October 29, 1999 on establishing a system to monitor state-owned enterprises with large debts;
To promptly detect signs of financial difficulties in debt repayment by enterprises, analyze and evaluate debt information accurately, handle debt situations properly, support the stability of the banking system, and minimize impacts on other enterprises;
After receiving comments from the State Bank of Vietnam in Circular No. 1137/CV-NHNN8 dated November 21, 2000 and Circular No. 393/NHNN-TTTD dated April 27, 2001;
The Minister of Finance hereby issues this Circular amending and supplementing certain Articles of Circular No. 133/2015/TT-BTC dated August 31, 2015, issued by the Minister of Finance guiding the financial management mechanism for the Vietnam Chamber of Commerce and Industry (hereinafter referred to as Circular No. 133/2015/TT-BTC).
Pursuant to …;:
Article 1. Issuing monitoring criteria for state-owned enterprises with large debts including: of1. List of state-owned enterprises with large debts
2. Reporting form of state-owned enterprises with large debts regarding their debt situation (Form No. 01 - GSN).
3. Reporting form of the General Department of Taxation regarding the debt situation of state-owned enterprises with large debts to the State budget (Form No. 02 - GSN).
4. Reporting form of the State Bank of Vietnam regarding the debt situation of state-owned enterprises with large debts to banks and credit institutions (Form No. 03-GSN).
This Decision takes effect from the date of issuance. Enterprises listed in Article 1 shall submit reports starting from the first quarter of 2001. The quarterly report must be submitted within twenty days after the end of each quarter, and the annual report (fourth quarter) must be submitted within thirty days after December 31.
Fax: 04.9.716.632
The Director of the Enterprise Financial Department, the General Director of the General Department of Taxation, the Head of the Ministry of Finance's Office, and the General Directors (Directors) of state-owned enterprises named in Article 1 are responsible for implementing this Decision.
| Place of Receipt: | |
|
- Standing Committee for Cooperation with International Business Groups - Steering Committee for Enterprise Reform and Development - Government Office, Ministries, State-Owned Enterprises 91/TTg, Provincial People's Committees, Municipalities directly under the Central Government - State Bank of Vietnam (for coordination) - File at the Office, Enterprise Financial Department - As Article 3 DEPUTY MINISTER OF FINANCE DEPUTY PRIME MINISTER |
LE THI BANG TAM (signed) Name of industry management agency: |
Code number: Form No. 01/GSN
Name of the enterprise:
Main office address:
Telephone number:
REPORT ON THE DEBT SITUATION OF ENTERPRISES
I. Data Section:
Year
Quarter reported
|
number No. |
Index | Unit of Measurement | Cumulative from the beginning of the year | Of which overdue debt | Remarks | |
| (thousand dong/year) | Total revenue | |||||
| 1 | VND | Total profit | x | |||
| 2 | Total state capital at the end of the period | Total profit | x | |||
| 3 | State budget allocations and support to enterprises | Total profit | x | X | ||
| 4 |
Of which: supplementary capital VND |
Total profit Total asset value at the end of the period |
x x |
|||
| 5 | Total receivables at the end of the period | Total profit | x | X | ||
| 6 |
Of which: Unrecoverable receivables Total liabilities at the end of the period |
Total profit Total profit |
x |
X X |
||
| 7 | Of which: Domestic debt | Total profit | X | |||
| 7.1 |
Foreign debt Of which: In foreign currency Debt to banks and credit institutions at the end of the period Long-term debt Short-term debt Debt written off VND |
Total profit Total profit VND Debt to the state budget at the end of the period Total profit Total profit Total profit |
x |
X X X X X X X |
||
|
7.2 7.3 |
Of which debt written off Other debt at the end of the period (Note: Fill in data according to the attached guidelines) Short-term debt Debt written off |
Total profit Total profit Total profit Total profit Total profit |
x |
X X X X X |
||
II. Explanation Section:
Specify in detail unrecoverable debts, overdue debts still to be paid, and large debts still to be paid.Accountant-in-Charge General Director (Director)
(Major Technical Specifications and Other Information)
(Signature, Seal)
GUIDELINES FOR COLLECTING DATA FOR THE REPORT ON THE DEBT SITUATION OF ENTERPRISES
(Form No. 01/GSN)
1. Name of industry management agency: Ministry; Provincial People's Committee, City People's Committee directly under the Central Government; State Corporation
2. Code number: According to the code number announced by the Ministry of Finance.
3. Do not fill in data where marked (X)
4. Method of collecting data: according to the method of collecting data for financial statements. Specifically, the following indicators are as follows:
- Total revenue: MS 10 + 31 + 41 Income Statement (B 02 - DN)
- Total profit: MS 60 Income Statement (B 02 - DN)
- Total state capital at the end of the period: MS 411 + 414 + 417 Balance Sheet (Form 01 - DN)
- State budget allocations and support to enterprises (excluding operating expenses)
- Supplementary capital: business capital, investment capital
- Total asset value at the end of the period: MS 250 Balance Sheet (Form 01 - DN)
- Total receivables at the end of the period: MS 130 Balance Sheet (Form 01 - DN)
- Unrecoverable receivables: Notes to Financial Statements (B09 - DN) item 3.6 point 1 column 6 (total disputed amount, unable to pay)
- Total liabilities at the end of the period (point 7): MS 300 Balance Sheet (B01 - DN):
+ Domestic debt includes domestic banks, credit institutions, state budget, domestic enterprises, individuals.
+ Foreign debt includes foreign banks, credit institutions, enterprises, individuals operating in Vietnam or abroad.
+ Collect data based on detailed debt tracking records of the enterprise.
Note: Total point 7 = 7.1 + 7.2 + 7.3
+ Point 7.1: Includes domestic and foreign bank debt, credit institutions, finance institutions:
Long-term debt: MS 321 Balance Sheet
Short-term debt: MS 311 Balance Sheet
+ Point 7.2: Debt to the state budget still to be paid, including tax debt and other amounts payable to the state budget, MS 315 Balance Sheet
+ Point 7.3: Debt to other creditors including domestic and foreign organizations and individuals (excluding debts recorded in points 7.1 and 7.2).
Long-term debt: MS 322 Balance Sheet
Short-term debt: MS 312 to 318 (excluding MS 315), MS 330 Balance Sheet
* Written-off debt (note column) clearly states the repayment deadline for each written-off debt.
GENERAL DEPARTMENT OF TAXATION Form No. 02/GSN
REPORT ON TAX DEBT AND AMOUNTS PAYABLE TO THE STATE BUDGET
Quarter ... Year
OF THE ENTERPRISE
Total amount still payable at the end of the period
Unit: Million dong
| No. | Code Number | NAME OF ENTERPRISE | STATE BANK OF VIETNAM Form No. 03/GSN | Remarks |
| On the classification results for exported and imported goods | |
| ASSETS | DIRECTOR GENERAL OF THE STATE TAXATION DEPARTMENT |
| (Signature, stamp) |
REPORT ON THE DEBT SITUATION OF ENTERPRISES TO BANKS
AND CREDIT INSTITUTIONS
As of the end of the quarter ... Year
Total outstanding balance at the end of the period
Unit: Million dong
| No. | Code Number | NAME OF ENTERPRISE | Of which overdue balance | Overdue outstanding debt | Remarks |
| On the classification results for exported and imported goods | |
| ASSETS | GOVERNOR OF THE STATE BANK OF VIETNAM |
| (Signature, stamp) |
关系图
点击文件即可打开。红色边框＝改变效力的关系。