Circular No. 58/2018/TT-BTC guiding forms and templates for providing information and reporting on programs and projects guaranteed by the Government

CIRCULAR

Guidelines for forms and templates to provide information and reports
for projects and programs guaranteed by the Government

Pursuant to the Public Debt Management Law 2017;

Pursuant to Decree No. 91/2018/NĐ-CP dated June 26, 2018 of the Government on the issuance and management of Government guarantees;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

This Circular takes effect from February 15, 2025.

The Minister of Finance hereby issues this Circular guiding forms and templates for providing information and reports to be submitted by the Guarantor (the Ministry of Finance) during the issuance and management of Government guarantees.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular guides the forms and templates for providing information and reports that shall be provided by the Serving Bank and the Guaranteed Entity (hereinafter referred to collectively as the Information Providers) to the Guarantor (the Ministry of Finance) during the issuance and management of Government guarantees.

Article 2. Applicability

1. Guaranteed Entity;

2.  Guarantor;

3. Serving Bank;

4.  Agencies, organizations, and individuals involved in the issuance and management of Government guarantees.

Article 3. Requirements for Reporting and Providing Information

1. Organizations and individuals responsible for providing information and reports must ensure timely submission and completeness of content as prescribed.

2. Individuals and legal representatives of entities providing information and reports bear responsibility for the accuracy and truthfulness of the information and reports provided.

PART II

INFORMATION AND REPORTS FOR

LOANS AND BOND ISSUES

GUARANTEED BY THE GOVERNMENT OF ENTERPRISES

Article 4. Information and Reports During Capital Withdrawal

1. Documents prepared by the Serving Bank: A confirmation document during capital withdrawal shall be prepared according to Point b, Clause 3, Article 22 of Decree No. 91/2018/NĐ-CP, using the template in Appendix 1 of this Circular.

2.  Documents prepared by the Guaranteed Entity: A report after each bond issuance guaranteed by the Government shall be prepared according to Point d, Clause 1, Article 21 of Decree No. 91/2018/NĐ-CP, using the template in Appendix 12 of this Circular.

Article 5. Periodic Information and Reports

1. Periodic reports prepared by the Serving Bank: A six-month report on the implementation of commitments by the Guaranteed Entity during the period of the Government-guaranteed loan shall be prepared according to Point đ, Clause 3, Article 22 of Decree No. 91/2018/NĐ-CP, using the template in Appendix 2 of this Circular.

2.  Periodic reports prepared by the Guaranteed Entity pursuant to Clause 1, Article 39 of Decree No. 91/2018/NĐ-CP:

a) Quarterly reports on capital withdrawal and debt repayment shall be prepared using the template in Appendix 4 attached to Table 4a of this Circular;

b) Six-monthly reports shall be compiled based on quarterly reports on capital withdrawal and debt repayment (summary report), explanatory notes on project implementation status, and capital usage, using the template in Appendix 4 attached to Tables 4b and 4c (for projects with equity participation) or Table 4d (for projects requiring advance capital repayment) of this Circular, and shall be submitted together with the second and fourth quarter annual reports.

c) Final construction phase evaluation reports shall be prepared using the template in Appendix 6 attached to Table 6a of this Circular.

d) Final loan closure reports shall be prepared using the template in Appendix 7 of this Circular.

Chapter III

SUPPLYING INFORMATION AND REPORTS FOR THE ISSUANCE OF

GOVERNMENT-GUARANTEED BONDS

BY POLICY BANKS

Article 7. Information and Reports During the Bond Issuance Process

1. The document requesting consideration for issuance of a guarantee by the policy bank using the template in Appendix 11 of this Circular, accompanied by the dossier as stipulated in Article 47 of Decree No. 91/2018/NĐ-CP.

2. Report after the completion of each issuance period as stipulated in Clause 4, Article 49 of Decree No. 91/2018/NĐ-CP, prepared by the policy bank using the template in Appendix 12 of this Circular.

Article 8. Periodic Reports on Government-Guaranteed Bonds

Periodic quarterly and annual report on the situation of bond fundraising and principal and interest repayment as stipulated in Point a, Clause 1, Article 52 of Decree No. 91/2018/NĐ-CP, prepared by the policy bank using the template in Appendix 13 of this Circular.

Chapter IV

IMPLEMENTATION

Article 9. Effective Date

1. This Circular takes effect from September 1, 2018.

2. This Circular replaces Circular No. 81/2014/TT-BTC dated June 24, 2014 of the Ministry of Finance on the regime of information supply and reporting for programs and projects borrowing funds with government guarantees.

3. For credit institutions that have been granted government guarantees for foreign loans before the effective date of this Circular and whose Guarantee Letters are still valid, credit institutions are responsible for submitting periodic or ad hoc reports on the situation of foreign loans guaranteed by the Government using the templates in Appendices 4 and Table 4a, Appendix 5, Appendix 7, Appendix 8 (if transferring or assigning the loan), and Appendix 9 of this Circular when related transactions occur.

4. In the course of implementation, if the legal normative documents cited for application in this Circular are amended, supplemented, or replaced by new documents, they will be applied according to the amended, supplemented, or replacement documents.

5. In the course of implementation, if there are any difficulties or issues not addressed in this Circular, relevant agencies and units should promptly reflect them to the Ministry of Finance for guidance and coordination in resolving them./.