Circular No. 53/2011/TT-BTC guiding the templates for reporting and disclosing information on public debt and foreign debt of the state

CIRCULAR

Guidelines for reporting forms and publicizing information on government debt and foreign debt

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Pursuant to the Law on Public Debt Management dated June 17, 2009;

Pursuant to Decree No. 178/2007/NĐ-CP dated December 3, 2007 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 79/2010/NĐ-CP dated July 14, 2010 of the Government on Debt Management Operations;

The Ministry of Finance provides guidelines for reporting forms and publicizing information on government debt and foreign debt as follows:

Article 1. Scope of Regulation and Applicability

This Circular specifies the reporting forms and information to be publicized regarding government debt and foreign debt as prescribed in Articles 24 and 26 of Decree No. 79/2010/NĐ-CP dated July 14, 2010 on Debt Management Operations.

Article 2. Reporting Forms:

1. The Ministry of Finance compiles and prepares reports on government debt according to the forms attached as Appendix I to this Circular, including:

- Form No. 1.01 - Plan for withdrawing foreign loans of the Government classified by creditor type and purpose of use;

- Form No. 1.02 - Plan for repaying foreign debts of the Government;

- Form No. 1.03 - Plan for domestic borrowing of the Government classified by purpose of use and borrowing method;

- Form No. 1.04 - Plan for repaying domestic debts of the Government;

- Form No. 1.05 - Plan for withdrawing foreign loan proceeds of guaranteed loans classified by creditor type;

- Form No. 1.06 - Plan for repaying foreign guaranteed loans classified by creditor type;

- Form No. 1.07 - Plan for local government borrowing classified by borrowing method;

- Form No. 1.08 - Plan for repaying local government debts;

- Form No. 1.09 - Consolidated report on the implementation of foreign borrowing and repayment of the Government classified by creditor type;

- Form No. 1.10 - Consolidated report on the implementation of domestic borrowing and repayment of the Government;

- Form No. 1.11 - Consolidated report on the implementation of foreign guaranteed borrowing classified by creditor type;

- Form No. 1.12 - Consolidated report on the implementation of domestic guaranteed borrowing;

- Form No. 1.13 - Consolidated report on the implementation of domestic borrowing and repayment of local governments;

- Form No. 1.14 - Consolidated report on the implementation of borrowing and repayment of government debt.

2. Provincial People's Committees and municipal people's committees under central jurisdiction are responsible for preparing and providing the Ministry of Finance with reports on domestic borrowing and repayment of their respective provinces and municipalities, according to the forms attached as Appendix II to this Circular, including:

- Form No. 2.01 - Plan for domestic borrowing and repayment of provincial and municipal people's committees;

- Form No. 2.02 - Implementation of domestic borrowing and repayment of provincial and municipal people's committees.

3. Re-lending institutions are responsible for preparing and providing the Ministry of Finance with reports on government debt according to the forms attached as Appendix III to this Circular, including:

- Form No. 3.01 - Debt from foreign loans for re-lending;

- Form No. 3.02 - Plan for withdrawing funds from foreign loans for re-lending;

- Form No. 3.03 - Plan for repaying foreign loans for re-lending;

- Form No. 3.04 - Implementation of withdrawing funds from foreign loans for re-lending;

- Form No. 3.05 - Implementation of recovering re-lending debts.

4. The State Bank of Vietnam prepares and provides the Ministry of Finance with reports on foreign borrowing by enterprises according to the forms attached as Appendix IV to this Circular, including:

- Form No. 4.01 - Summary of registration of foreign borrowing by enterprises;

- Form No. 4.02 - Summary of foreign borrowing and repayment by enterprises over medium and long-term periods;

- Form No. 4.03 - Summary of short-term foreign borrowing and repayment.

Article 3. Templates for Public Disclosure of Public Debt Information

The public disclosure of public debt information shall be carried out according to the templates attached as Appendix V to this Circular, including:

- Template number 5.01 - Indicators on public debt and foreign debt of the State;

- Template number 5.02 - Borrowing and repayment of the Government;

- Template number 5.03 - Borrowing and repayment guaranteed by the Government;

- Template number 5.04 - Borrowing and repayment within the country by local authorities;

- Template number 5.05 - Foreign borrowing and repayment of the State.

Article 4. Reporting Deadline

The deadline for submitting reports according to the reporting templates prescribed in Article 2 of this Circular shall be implemented in accordance with Article 25 of Decree 79/2010/NĐ-CP of the Government on Public Debt Management Operations.

The deadline for publicly disclosing public debt information according to the templates prescribed in Article 3 of this Decree shall be implemented in accordance with Clause 2, Article 26 of Decree 79/2010/NĐ-CP of the Government on Public Debt Management Operations.

Article 5. Implementation and Effectiveness

1. This Circular takes effect from August 1, 2011.

2. In the course of implementing this Circular, if there are any difficulties, units and agencies are requested to promptly report to the Ministry of Finance for study and resolution./.