Consolidated Document number 61/VBHN-BTC Circular guiding the financial management mechanism for the Vietnam Environment Protection Fund

MINISTRY OF FINANCE --------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number: 61/CONSOLIDATED DOCUMENT - MINISTRY OF FINANCE	Hanoi, December 31, 2020

CIRCULAR[1]

GUIDELINES FOR THE FINANCIAL MANAGEMENT MECHANISM FOR THE VIETNAM ENVIRONMENT PROTECTION FUND

Circular No. 132/2015/TT-BTC dated August 28, 2015 of the Ministry of Finance guides the financial management mechanism for the Vietnam Environment Protection Fund, which took effect from January 1, 2016, and was amended and supplemented by:

Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance amends and supplements regulations on periodic reporting systems within the authority of the Minister of Finance in the field of financial banking, taking effect from November 15, 2020.

Pursuant to the Environmental Protection Law on June 23, 2014;

Pursuant to Decree No. 215/2013/NĐ-CP dated November 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 78/2014/QĐ-TTg dated December 26, 2014 of the Prime Minister on the organization and operation of the Vietnam Environment Protection Fund;

Considering the proposal of the Director of the Department of Financial Institutions and Financial Organizations;

The Minister of Finance issues this Circular guiding the financial management mechanism for the Vietnam Environment Protection Fund.[2]

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular guides the financial management mechanism for the Vietnam Environment Protection Fund organized and operating according to Decision No. 78/2014/QĐ-TTg dated December 26, 2014 of the Prime Minister on the organization and operation of the Vietnam Environment Protection Fund (hereinafter referred to as Decision No. 78/2014/QĐ-TTg).

Article 2. Applicability

1. Vietnam Environment Protection Fund (hereinafter abbreviated as VEPF).

2. Relevant agencies, organizations, and individuals.

Article 3. Principles of financial management

1. VEPF is a state financial organization under the Ministry of Natural Resources and Environment, operating without profit-making objectives but must preserve the charter capital and self-cover management costs, exempted from tax payments and other national budget contributions for activities in the environmental protection sector according to laws on taxation and national budget.

2. VEPF operates openly, transparently, and equally in accordance with the law.

3. VEPF is subject to inspection, audit, and state financial management agencies' supervision and the State Audit Agency's auditing regarding its financial activities.

Article 4. Liability System

The Management Board, Supervisory Board, and Director of the VEPF are responsible before the law and state management agencies for the safekeeping of the Fund's capital and assets, ensuring their proper, economical, and effective use, and compliance with financial management, accounting, and auditing regulations.

Chapter II

REGULATIONS ON CAPITAL AND ASSETS

Section 1. MANAGEMENT OF CAPITAL SOURCES AND USE OF CAPITAL BY THE VEPF

Article 5. Sources of Operating Capital of the VEPF

The operating capital of the VEPF is formed from the following sources:

1. Subscribed Capital

a) The charter capital of the VEPF up to 2017 is 1,000 (one thousand) billion VND. The schedule for supplementing the charter capital for the VEPF is implemented according to Clause 1, Article 7 of Decision No. 78/2014/QĐ-TTg;

b) The charter capital of the VEPF is supplemented from the following sources:

- State budget allocation according to the law;

- Development fund.

2. Additional annual operating capital from the following sources:

a) State budget expenditure on environmental public services compensating funding for environmental projects and tasks completed annually and supplementing the operating capital of the VEPF;

b) Compensation payments for environmental and biodiversity damage paid into the state budget according to the law;

c) Fees from the sale and transfer of certified emission reduction certificates (CERs) obtained from Clean Development Mechanism projects implemented in Vietnam;

d) Donations, support, voluntary contributions, and entrusted investments from domestic and foreign organizations and individuals dedicated to environmental protection and climate change response;

đ) Supplement from annual revenue-expenditure surplus according to point a, Clause 1, Article 15 of this Circular;

e) Other lawful sources of capital according to the law.

Article 6. Use of Capital

The VNEMF shall use its capital for the following purposes:

1. Providing loans with preferential interest rates to environmental protection projects nationwide.

2. Supporting interest rates on loans for environmental protection projects that borrow from financial institutions in accordance with the law.

3. Financing, co-financing environmental protection activities in accordance with the law and not overlapping with state budget funds allocated to ministries, sectors, and localities for environmental protection activities.

4. Implementing certain financial mechanisms and policies for investment projects under the Clean Development Mechanism (CDM), including:

a) Organizing, monitoring, managing, and collecting fees for the sale of certified emission reduction certificates (CERs) issued by the International Executive Board of the CDM for CDM projects implemented in Vietnam;

b) Supporting dissemination and promotional activities to raise awareness about CDM projects; reviewing and approving CDM project documentation; managing and supervising CDM projects;

c) Subsidizing products from CDM projects.

5. Supporting electricity prices for grid-connected wind power projects in accordance with the Prime Minister's Decision and current laws.

6. Financially supporting climate change response activities in accordance with the law.

7. Implementing programs, projects, tasks assigned by the Prime Minister and the Minister of Natural Resources and Environment in accordance with the law.

8. Investing in basic construction and purchasing fixed assets to serve the operations of the VNEMF.

9. Using idle capital to deposit at commercial banks with good operational quality classified by the State Bank of Vietnam to ensure the preservation and development of the Fund's capital while ensuring safety. The VNEMF Management Council shall issue regulations on the management and investment of idle capital at commercial banks for the VNEMF to implement.

Article 7. Ensuring Capital Safety

1. The VNEMF has the responsibility to implement regulations on ensuring the safety of operating capital, including:

a) Managing and using capital for intended purposes effectively;

b) Purchasing property insurance and other insurances as prescribed by law;

c) Establishing a risk reserve fund for lending activities in accordance with guidelines for business operations of the Fund;

d) Implementing other measures to ensure capital safety as prescribed by law.

2. Strictly prohibited for the VNEMF:

a) Raising capital through accepting deposits, issuing promissory notes, bills of exchange, bonds, or commercial loans from organizations and individuals both domestically and internationally;

b) Using operational capital for monetary business purposes, securities investments, real estate business, and other unauthorized business activities.

Section 2. MANAGEMENT OF ASSETS

Article 8. Investment in Fixed Assets

1. Investments and purchases of fixed assets to serve the operations of the VNEMF shall be carried out according to the principle that the remaining value of total fixed assets does not exceed 10% of the actual paid-in charter capital of the VNEMF at the time of purchase.

2. Annually, the VNEMF must develop an investment and fixed asset procurement plan to submit to the Management Council for review and approval. The investment and procurement of fixed assets to serve the operations of the VNEMF shall be decided by the Director of the Fund based on the annual plan already developed.

3. The procedures and processes for the VNEMF's investment and procurement of fixed assets shall be carried out in accordance with the law on investment and procurement management of fixed assets and current regulations applicable to state-owned enterprises holding 100% of the charter capital. The VNEMF is responsible for purchasing property insurance in accordance with the law.

4. The VNEMF shall implement depreciation of fixed assets in accordance with current regulations applicable to state-owned enterprises holding 100% of the charter capital.

Article 9. Inventory, Revaluation, Liquidation, and Sale of Assets

1. Inventory of Assets

The Environmental Protection Fund (BVMTVN) shall conduct asset inventory in accordance with the provisions of the law for state-owned enterprises holding 100% of the charter capital. For excess or missing assets, the causes must be clearly identified, the responsibilities of those involved determined, and material compensation levels established according to the regulations.

2. Revaluation of Assets

The Environmental Protection Fund (BVMTVN) must conduct asset revaluation in accordance with the provisions of the law for state-owned enterprises holding 100% of the charter capital. Any increases or decreases in value due to asset revaluation shall be handled according to specific regulations for each case.

3. Liquidation and Sale of Assets

a) The Environmental Protection Fund (BVMTVN) has the right to liquidate and sell assets that are substandard, deteriorated, irreparable; obsolete technical assets not needed or used inefficiently to recover capital in a transparent manner, preserving capital, and complying with the regulations for state-owned enterprises holding 100% of the charter capital;

b) Authority to Decide on Asset Liquidation and Sale:

- The Management Board of the Environmental Protection Fund (BVMTVN) decides on plans to liquidate and sell fixed assets whose remaining value is less than 50% of the actual published charter capital of the Fund in the most recent quarter but not exceeding the scale level B project. The Management Board may delegate authority to the Fund Director to decide on the sale and liquidation of assets within its jurisdiction;

- Plans to liquidate and sell fixed assets with values greater than the level delegated to the Management Board shall be decided by the Minister of Natural Resources and Environment.

Article 10. Handling Losses of Assets

When suffering asset losses, the Environmental Protection Fund (BVMTVN) must determine the value of the lost assets, the causes, responsibilities, and handle them as follows:

1. Clearly identify objective causes (natural disasters, epidemics, fires, unexpected accidents, political risks) and subjective causes.

2. If caused by subjective reasons, the organizations or individuals responsible for the loss must compensate according to the law. The Management Board of the Environmental Protection Fund (BVMTVN) decides or delegates authority to the Fund Director to determine the compensation amount according to the law and bears responsibility for their decision.

3. If the assets were insured, handle according to insurance laws.

4. The value of the lost assets, after compensating for losses from the organizations or individuals causing the loss, insurance organizations, and using reserves, shall be recorded as expenses for the period.

5. In special cases where natural disasters or unforeseeable causes cause severe damage and the Fund cannot self-recover, the Fund Director reports to the Management Board for a loss handling plan to be submitted to the Minister of Natural Resources and Environment for decision.

Chapter III

MANAGEMENT OF REVENUE, EXPENSES, AND OPERATING RESULTS

Article 11. Revenue of the Environmental Protection Fund (BVMTVN)

The revenue of the Environmental Protection Fund (BVMTVN) includes receivables generated during the period, including:

1. Revenue from Business Activities:

a) Interest income from loans provided by the Environmental Protection Fund (BVMTVN);

b) Service fees from entrusted loan and sponsorship activities for domestic and foreign organizations and individuals under entrustment contracts;

c) Other business activity revenues.

2. Revenue from financial activities:

a) Interest from deposits;

b) Other revenues from financial activities.

3. Other revenues:

a) Proceeds from the sale and liquidation of fixed assets of the Environmental Protection Fund (BVMTVN);

b) Insurance compensation for asset losses;

c) Recovered debts previously written off;

d) Other income as prescribed by law.

Article 12. Expenses of the VNEMF Fund

The expenses of the VNEMF Fund are the necessary expenses incurred during the period for the operation of the VNEMF Fund, complying with the principle of appropriateness between revenue and expenditure, having valid invoices and supporting documents as prescribed by law, including:

1. Business operation costs:

a) Expenses related to lending activities and entrusted management;

b) Provision expenses for risk associated with lending activities according to the regulations guiding the business operations of the Fund;

c) Interest payment expenses for environmental recovery guarantees in mineral extraction and imported waste assurance;

d) Expenses for other business operations.

2. Financial activity expenses: Including expenses related to depositing funds at commercial banks and other expenses.

3. Expenses for staff: Implemented according to the state regulations for enterprises wholly owned by the state:

a) Salary, allowance, wages, meal allowances, and other expenses of a salary nature payable to the staff of the VNEMF Fund as prescribed by law;

b) Allowances for members of the Management Board and Supervisory Board of the VNEMF Fund as prescribed by law;

c) Contributions to social insurance, health insurance, trade union fees, unemployment insurance;

d) Medical work expenses; expenses for female workers as currently prescribed; labor protection expenses, transaction attire expenses; security work expenses;

đ) Other expenses for staff as prescribed by law.

4. Management expenses of the VNEMF Fund

a) Depreciation expenses on fixed assets as prescribed by law; rental of fixed assets; insurance expenses for assets; repair and maintenance expenses for assets; expenses for renting and purchasing tools, equipment, office supplies serving the operations of the VNEMF Fund; compensation expenses for asset losses as prescribed;

b) Outsourced service expenses: Electricity, water, telephone, postal and telecommunications services; auditing, legal services; expenses for using technical documents, patents, technical services; transportation expenses; fire prevention and extinguishing expenses;

c) Travel expenses, transportation allowances for staff of the VNEMF Fund traveling domestically and internationally according to state regulations for enterprises wholly owned by the state;

d) Transaction, external relations expenses, conference, ceremony expenses as prescribed by law;

đ) Other expenses as prescribed by law.

5. Other expenses:

a) Expenses for recovering written-off debts;

b) Expenses for collecting penalties as prescribed;

c) Support expenses for the activities of the Party and mass organizations of the VNEMF Fund as prescribed by the state (excluding support expenses for industry and local trade unions, social organizations, and other agencies);

d) Sale and liquidation expenses of assets (if any), including the remaining value of liquidated fixed assets;

đ) Other expenses as prescribed by law.

6. Expense standards prescribed in Clause 1, 2, 3, 4, 5 of this Article shall be implemented according to the laws applicable to enterprises wholly owned by the state. In cases where there are no legal provisions, the VNEMF Fund shall base its expense standards and decisions on financial capacity, ensuring suitability and effectiveness, and bear responsibility under the law. For expenses not in accordance with the system, expenses exceeding the standard, the VNEMF Fund must record them outside the accounting books of the Fund, and simultaneously clarify the responsibility of relevant organizations and individuals to submit to competent authorities for decision-making on compensation plans.

Article 13. Expenses that cannot be recorded as operational costs of the Vietnam Environmental Protection Fund (Quỹ BVMTVN)

1. Expenditures exceeding the limits prescribed in Clause 6, Article 12 of this Circular.

2. Losses compensated by the State, insurance agencies, or the party causing damage.

3. Penalties for administrative violations due to subjective reasons, and penalties for financial system violations.

4. Investment expenditures for basic construction, procurement, upgrading, and renovation of fixed assets from investment capital for basic construction.

5. Expenditures without valid and legal invoices or receipts.

6. Expenditures unrelated to the activities according to the functions of the Fund.

7. Expenditures covered by other funding sources.

Article 14. Revenue and expenditure discrepancies

1. The revenue and expenditure discrepancy of the Vietnam Environmental Protection Fund is the difference between total legitimate revenues and reasonable expenses incurred during the fiscal year as stipulated in Articles 11 and 12 of this Circular.

2. The revenue and expenditure discrepancy in a year is positive (+) when revenues exceed expenses, and negative (-) when revenues are less than expenses.

Article 15. Distribution of revenue and expenditure discrepancies

1. When the revenue and expenditure discrepancy is positive (+), after paying fines for legal violations under the responsibility of the Vietnam Environmental Protection Fund and compensating for accumulated negative revenue and expenditure discrepancies up to the previous year (if any), it will be distributed as follows:

a) Allocate 20% to the supplementary capital source of the Fund to fulfill support and sponsorship tasks. The Vietnam Environmental Protection Fund is responsible for recording and tracking this capital separately;

b) Allocate 30% to the development investment fund;

c) Allocate to the reward fund and welfare fund:

- In cases where the annual activity plan approved by the Management Board at the beginning of the year is completed, the Vietnam Environmental Protection Fund can allocate the two funds above up to three months' salary implemented in the year;

- In cases where the annual activity plan approved annually by the Management Board is not completed, the Vietnam Environmental Protection Fund can allocate the two funds above up to two months' salary implemented in the year.

d) The remaining amount after allocating to the aforementioned funds will be further allocated to the development investment fund.

2. When the revenue and expenditure discrepancy in the fiscal year is negative (-), the Vietnam Environmental Protection Fund may transfer the deficit to the following year, with the transfer period not exceeding five years from the next consecutive year following the year the loss occurred. If after five years the Fund has not transferred the entire deficit, the Fund must report to the Ministry of Natural Resources and Environment to coordinate with the Ministry of Finance to submit to the Prime Minister for consideration and decision.

Article 16. Principles for using the funds

1. The development investment fund is used to supplement the registered capital of the Vietnam Environmental Protection Fund.

2. The award fund is used for:

a) Year-end bonuses or regular bonuses for staff of the Vietnam Environmental Protection Fund;

b) Special bonuses for individuals or groups within the Vietnam Environmental Protection Fund who have innovative ideas improving techniques or procedures that enhance efficiency in operations;

c) Bonuses for individuals or units outside the Vietnam Environmental Protection Fund who contribute effectively to the Fund's business operations and management work.

The Management Board of the Vietnam Environmental Protection Fund shall issue a reward regulation specifying the recipients, bonus amounts, and other related contents for the Fund to implement.

3. The welfare fund is used for:

a) Investing in constructing or repairing, supplementing capital for building welfare facilities of the Vietnam Environmental Protection Fund, contributing capital for constructing common welfare facilities in the industry;

b) Spending on public welfare activities for the collective staff; social welfare;

c) Providing emergency hardship assistance to staff, including retired and disabled staff of the Vietnam Environmental Protection Fund;

d) Spending on other welfare activities.

The use of the welfare fund is decided by the Director of the Vietnam Environmental Protection Fund after consulting with the Trade Union of the Vietnam Environmental Protection Fund.

4. The use of these funds must be conducted transparently in accordance with financial disclosure regulations, democratic regulations at the grassroots level, and state regulations.

Chapter IV

FINANCIAL PLAN, ACCOUNTING SYSTEM AND AUDIT REPORT ON FINANCIAL STATEMENTS

Section 1. FINANCIAL PLAN

Article 17. Financial Plan

1. Based on the strategy, orientation, and annual operation plan approved by the Ministry of Natural Resources and Environment, the VN Environmental Protection Fund shall prepare its annual financial plan to be submitted for approval by the Management Board.

2. The annual financial plan of the VN Environmental Protection Fund shall include the basic contents prescribed in Appendix 1, Appendix 2, and Appendix 3 attached hereto.

3. The approval and issuance process of the annual financial plan of the VN Environmental Protection Fund:

a) The VN Environmental Protection Fund shall prepare the next year's financial plan, submit it for approval by the Management Board, and send it to the Ministry of Natural Resources and Environment before December 31 each year.

b) Before June 1 each year, the VN Environmental Protection Fund shall submit for approval by the Management Board the plan for using capital from environmental service expenditure sources for the next year, which will then be sent to the Ministry of Natural Resources and Environment for consolidation, and forwarded to the Ministry of Finance for consideration and decision by the competent authority.

Section 2. ACCOUNTING SYSTEM, AUDITING AND FINANCIAL REPORTING

Article 18. Accounting System

1. The VN Environmental Protection Fund shall implement the accounting system in accordance with the laws on accounting and the guidance of the Ministry of Finance.

2. The fiscal year of the VN Environmental Protection Fund begins on January 1 and ends on December 31 of the Gregorian calendar year.

Article 19. Financial Reports and Other Reports

1. At the end of each accounting period (quarterly, annually), the VN Environmental Protection Fund must prepare, explain, and submit financial reports to the Ministry of Natural Resources and Environment and the Ministry of Finance in accordance with current laws.

2. Types of periodic quarterly and annual reports include:

a) Financial reports, including: Balance sheet, income statement, cash flow statement, explanatory notes to the financial statements; Financial revenue and expenditure report, situation of revenue and expenditure surplus distribution and fund utilization, Report on financial assistance and support according to Appendices 4, 5, and 6 attached hereto;

b) Other reports: Loan status report according to Appendix 7 attached hereto.

3. Auditing financial reports

a) The annual financial report of the VN Environmental Protection Fund must be audited by a state auditing agency;

b) In cases where the state auditing agency does not have plans to audit the VN Environmental Protection Fund, the annual financial report of the VN Environmental Protection Fund must be audited by an independent auditing organization in accordance with the law.

4. The Chairman of the Management Board and the Director of the VN Environmental Protection Fund are responsible for the accuracy and truthfulness of the above reports.

5. Deadline for submission of reports:

a) Quarterly reports must be submitted no later than the 25th day of the first month of the following quarter;

b) Annual reports must be submitted no later than March 30 of the following year.

6. The VN Environmental Protection Fund has the responsibility to provide information and special reports as required by competent authorities in accordance with the law.

7.[3] The method of submitting reports shall be carried out through one of the following methods:

a) Directly in paper form;

b) Through postal service in paper form;

c) Sending via email system or specialized information reporting software system.

d) Other methods as prescribed by law.

Article 20. Approval, Inspection, and Public Disclosure of Financial Reports

1. The annual financial report of the VN Environmental Protection Fund must be approved by the Ministry of Natural Resources and Environment. The annual financial report of the VN Environmental Protection Fund shall be sent to the Ministry of Finance for monitoring.

2. The Supervisory Board of the VN Environmental Protection Fund shall organize inspections and controls according to the plan on the implementation of the financial accounting system at the VN Environmental Protection Fund and report the results of such inspections and controls to the Management Board of the VN Environmental Protection Fund.

3. In case of necessity, the VN Environmental Protection Fund shall be subject to financial inspection by the Ministry of Natural Resources and Environment including:

a) Regular or special inspections of financial reports;

b) Special topic inspections based on financial management requirements.

4. Within 120 days from the end of the fiscal year, the VN Environmental Protection Fund must publicly disclose financial reports in accordance with the law on accounting.

Chapter V

RESPONSIBILITIES OF THE AUTHORITIES

Article 21. Responsibilities of the Ministry of Finance

1. Implementing the responsibilities stipulated in Clause 2, Article 8 of Decision No. 78/2014/QĐ-TTg.

2. Providing guidance on accounting systems suitable for the scale and specific characteristics of the VN Environmental Protection Fund's operations.

3. Cooperating with the Ministry of Natural Resources and Environment to inspect and supervise the implementation of financial management regulations by the VN Environmental Protection Fund in accordance with the law.

Article 22. Responsibilities of the Fund

1. The Vietnam Environmental Protection Fund shall be responsible under the law for managing, using, and preserving state capital and assets under its management.

2. Adhere to financial management regulations stipulated in this Circular and related legal documents.

3. Annually, the Vietnam Environmental Protection Fund shall report on the need for capital usage from environmental public service expenditure sources for the Ministry of Natural Resources and Environment to review and consolidate for approval by the competent authority.

4. Prepare the annual final account report.

5. Be subject to management, inspection, and supervision by the Ministry of Natural Resources and Environment and other competent authorities as prescribed by current laws.

Chapter VI

IMPLEMENTATION

Article 23. Transitional Provisions

All surplus balances of the funds (capital reserve fund, development investment fund) established according to Circular No. 93/2003/TT-BTC dated October 6, 2003, of the Ministry of Finance regarding the implementation of financial management regulations for the Vietnam Environmental Protection Fund up to the date this Circular takes effect shall be used to supplement the registered capital of the Vietnam Environmental Protection Fund.

Article 24. Effective Date

[4]

This Circular shall take effect from January 1, 2016, and replace Circular No. 93/2003/TT-BTC dated October 6, 2003, of the Ministry of Finance guiding the implementation of financial management regulations for the Vietnam Environmental Protection Fund.

CERTIFIED CONSOLIDATED DOCUMENT DEPUTY MINISTER DEPUTY MINISTER Huynh Quang Hai

ANNEX 1

FINANCIAL PLAN FOR YEAR...

(Annexed to Circular No. 132/2015/TT-BTC dated August 28, 2015, of the Ministry of Finance)

I. Indicators

Unit of measurement: Million dong

No.	Content	Implemented Year N-2	Implemented Year N-1	Plan Year N	Comparison
l	VND
1	Business Operation Revenue
2	Financial Activity Revenue
3	Other income
II	Value-added tax and other taxes (as applicable)
1	Business Operation Expenses
2	Anticipated profit
3	Benefits protecting economic activities
III	Revenue and Expenditure Difference
IV	Obligations to State Budget (if any)
V	Revenue and Expenditure Difference After Fulfilling Obligations to State Budget
VI	Business Operation Indicators
1	Non-performing Loan Balance
2	Non-performing Loan Ratio to Total Loan Balance
3	Loan Balance (including: direct loans, entrusted loans, and joint venture loans)

II. Explanation

1. Evaluation of business operation activities in the implemented year.

2. Financial situation evaluation in the implemented year (revenue, expenses, profit).

3. Business operation plan for the planned year.

4. Financial plan for the planned year, including the following contents:

- Assumptions used to develop the financial plan, revenue and expense plans, revenue and expenditure difference (details of each type of revenue and expense according to Appendix 2); reasons for increasing or decreasing each type of revenue and expense.

- Capital source plan and capital utilization plan.

- Investment and fixed asset procurement plan (details according to Appendix 3).

- Labor, salary, and bonus plan.

	..., Date Month Year
ASSETS (Signature, full name)	ANNEX XVIII (Signature, full name)	DIRECTOR (Signature, full name, stamp)

ANNEX 2

DETAIL OF REVENUE AND EXPENSE PLAN FOR YEAR...

(Annexed to Circular No. 132/2015/TT-BTC dated August 28, 2015, of the Ministry of Finance)

I. REVENUE

Unit of measurement: Million dong

No.	Content	Implemented Year N-2	Implemented Year N-1	Plan Year N	Comparison
I	Business Operation Revenue
	(Details of each type of revenue)
	...............
II	Financial Activity Revenue
III	Other income
	................

Note: The explanation should clearly state the basis for determining revenue and analyze the reasons for increases or decreases in each type of revenue during the planned year.

II. EXPENSES

Unit of measurement: Million dong

No.	Content	Implemented Year N-2	Implemented Year N-1	Plan Year N	Comparison
I	Business Operation Expenses
	(Details of each type of expense)
	...............
II	Financial Activity Expenses
III	Benefits protecting economic activities
	...............

Note: The explanation should clearly state the basis for establishing expenses and analyze the reasons for increases or decreases in each type of expense during the planned year.

III. DISTRIBUTION OF REVENUE AND EXPENDITURE DIFFERENCE

Unit of measurement: Million dong

No.	Content	Implemented Year N-2	Implemented Year N-1	Plan Year N	Comparison
1	Sponsorship and Support Expenses
2	Development Investment Reserve
3	Reward Reserve
4	Welfare Reserve
	(thousand dong/year)

	..., Date Month Year
ASSETS (Signature, full name)	ANNEX XVIII (Signature, full name)	DIRECTOR (Signature, full name, stamp)

ANNEX 3

FIXED ASSET PROCUREMENT PLAN FOR YEAR...

(Annexed to Circular No. 132/2015/TT-BTC dated August 28, 2015, of the Ministry of Finance)

I. Fixed Asset Procurement Plan

Unit of measurement: Million dong

No.	Content	Unit of Measure	Quantity	Unit price	Total Amount	Remarks
	Details
	......
	Total

II. Explanation

- Current asset status.

- Projected fixed asset procurement plan for the year (clearly stating the reasons and necessity).

	..., Date Month Year
ASSETS (Signature, full name)	ANNEX XVIII (Signature, full name)	DIRECTOR (Signature, full name, stamp)

ANNEX 4

REPORT ON INCOME AND EXPENDITURE SITUATION FOR YEAR...

(Annexed to Circular No. 132/2015/TT-BTC dated August 28, 2015, of the Ministry of Finance)

Unit of measurement: Million dong

Serial number	Content	Planned amount for the year	Actual occurrence during the year	Remarks
1	2	3	4	5
I	INCOME
	Business Operation Income
	(Details of each income item)
	...................
	Income from Financial Activities
	..................
	Other income
	...................
II	EXPENSES
	Business Operation Expenses
	(Details of each expense item)
	....................
	Financial Activity Expenses
	Employee Expenses
	Anticipated profit
	.....................
	Benefits protecting economic activities
	.....................
III	REVENUE AND EXPENDITURE DIFFERENCE (III = I - II)

	..., Date Month Year
ASSETS (Signature, full name)	ANNEX XVIII (Signature, full name)	DIRECTOR (Signature, full name, stamp)

ANNEX 5

SITUATION OF DISTRIBUTION OF REVENUE AND EXPENDITURE DIFFERENCE AND USE OF FUNDS FOR YEAR...

(Annexed to Circular No. 132/2015/TT-BTC dated August 28, 2015, of the Ministry of Finance)

Unit of measurement: Million dong

Serial number	Distribution of Income	Beginning balance	Actual occurrence during the year		Ending balance	Remarks
			Increase occurred	Decrease occurred
1	2	3	4	5	6	7
1	Sponsorship and Support Expenses
2	Development Investment Reserve
3	Reward fund
4	Welfare fund
	Total

	..., Date Month Year
ASSETS (Signature, full name)	ANNEX XVIII (Signature, full name)	DIRECTOR (Signature, full name, stamp)

ANNEX 6

REPORT ON SPONSORSHIP AND SUPPORT ACTIVITIES FROM THE FUND'S CAPITAL FOR YEAR...

(Annexed to Circular No. 132/2015/TT-BTC dated August 28, 2015, of the Ministry of Finance)

Unit of measurement: Million dong

No.	Sponsorship Content	Objective	Total funds	Total Sponsorship Amount	Disbursed	Remarks
1	Sponsored
	(Details of projects)
	............
2	Interest Subsidy
	(Details of projects)
	............
	(thousand dong/year)

	..., Date Month Year
ASSETS (Signature, full name)	ANNEX XVIII (Signature, full name)	DIRECTOR (Signature, full name, stamp)

ANNEX 7

REPORT ON LOAN SITUATION

Quarter...year...
(Annexed to Circular No. 132/2015/TT-BTC dated August 28, 2015, of the Ministry of Finance)

Unit of measurement: Million dong

Serial number	Borrower Name (project name)	Loan disbursement amount		Amount of collections		Balance			Interest receivable from the beginning of the year to the reporting period	Interest received from the beginning of the year to the reporting period
		Cumulative since the beginning of the year	From the beginning of the year to the reporting period	Cumulative since the beginning of the year	From the beginning of the year to the reporting period	Standard Non-performing Loans	Overdue Debts	Difficult-to-collect Non-performing Loans, Written-off Loans
1	2	3	4	5	6	7	8	9	10	11
I	Direct Loan Fund
	...........
II	Entrusted Loan Fund
	...........
III	Joint Venture Loan Fund
	...........
	Total

	..., Date Month Year
ASSETS (Signature, full name)	ANNEX XVIII (Signature, full name)	DIRECTOR (Signature, full name, stamp)