Circular No. 74/2018/TT-BTC guides the accounting regime for government loans and debt repayment, local authorities; statistics and monitoring of rescheduled debts and government guarantees.

MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number: 74/2018/TT-BNNClause 3 Article 4 of Circular No. 152/2016/TT-	Hanoi, on 16 of the Government stipulating the functions, tasks, powers, and organizational structure of8 Implementing the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area signed on February 27, 2009 at the 14th Summit Meeting in Thailand between the member states of the Association of Southeast Asian Nations and Australia and New Zealand;

CIRCULAR

GUIDELINES FOR THE ACCOUNTING REGIME FOR GOVERNMENT LOANS AND DEBTS REPAYMENT; STATISTICS AND MONITORING OF RELOANED DEBTS AND GOVERNMENT GUARANTEES

Pursuant to the Public Debt Management Law No. 20/2017/QH14 dated November 23, 2017;

Pursuant to the Accounting Law No. 88/2015/QH13 dated November 20, 2015;No. Pursuant to the State Budget Law No. 83/2015/QH13 dated June 25, 2015;

Pursuant to the Government Decree No. 91/2018/NĐ-CP dated June 26, 2018 on the issuance and management of government debt guarantees;No. Pursuant to the Government Decree No. 93/2018/NĐ-CP dated June 30, 2018 on local government debt management;

Pursuant to the Government Decree No. 94/2018/NĐ-CP dated June 30, 2018 on public debt management operations;

Pursuant to the Government Decree No. 97/2018/NĐ-CP dated June 30, 2018 on reloans from Official Development Assistance (ODA) and concessional foreign loans;

CamendPursuant to the Government Decree No. 163/2016/NĐ-CP dated December 21, 2016 detailing certain provisions of the State Budget Law;

At the proposal of the Director of the Department of Accounting Supervision and Audit, the Minister of Finance issues this Circular guiding the accounting regime for government loans and debts repayment; statistics and monitoring of reloaned debts and government guarantees:estimate outside of the Government;

Pursuant to Decree No. 174/2016/NĐ-CP dated December 30, 2016 of the Government detailing certain provisions of the Accounting Law;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing certain provisions of the State Budget Law;

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

- Public debt accounting, including accounting for government loans and debts repayment, and local government loans and debts repayment;No.- Statistics on reloaned debts (from ODA funds, concessional foreign loans) and government guarantees;

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular guides the following contents:

- Compilation of public debt reports.

This Circular applies to:

1. The Department of Debt Management and External Finance under the Ministry of Finance;

Article 2. Applicability

2. National Treasury units at all levels;

3. Units responsible for submitting reports to the Ministry of Finance (National Treasury) in accordance with the law for compiling public debt reports as stipulated in Chapter II of this Circular;

4. Organizations and individuals involved in public debt management and utilization.

Article 3. Objectives and contents of public debt accounting, statistics, and reporting

1. The object of public debt accounting includes domestic and foreign government loans, interest, fees, and loan repayments. The content of public debt accounting involves collecting, processing, checking, supervising, analyzing, and providing timely, complete, accurate, truthful, continuous, and systematic information about the situation of domestic and foreign government loans, interest, fees, and loan repayments.

2. The object of statistics includes loans and bond issuances by entities guaranteed by the government and reloans from foreign sources as prescribed by law. The content of statistical work involves compiling data reports on the situation of government guarantees and data reports on reloan situations based on reports from related entities.

3. Public debt reports include information on government and local government foreign borrowing and repayment; domestic borrowing and repayment by the government and local governments; government-guaranteed amounts; reloans from foreign sources and other loans as prescribed by public debt laws.

2. The objects of statistics are loans and bond issuances of units guaranteed by the Government and loans relending from foreign sources according to the law. The content of statistical work includes activities related to reporting on the situation of Government guarantees and reporting on the situation of relending based on reports from relevant units., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPforcemennationalp number 20/2017/QH14 dated November 23, 2017, Decree No. 94/2018/NĐ-CP of the Government on public debt management operations, Decree No. 97/2018/NĐ-CP of the Government on relending from foreign loan sources

and the provisions of this Circular, as follows:

Article 4. Business units and accounting machinery of the entity

The Department of Public Debt Management and State Treasury shall organize business units or accounting machinery to conduct accounting for government loans and debt repayments, local authorities; statistics and monitoring of rescheduled loans and government guarantees according to the Accounting Law No. 88/2015/QH13 dated November 20, 2015, the Public Administration Law No. 20/2017/QH14 dated November 23, 2017, Government Decree No. 94/2018/NĐ-CP on public debt management operations, Government Decree No. 97/2018/NĐ-CP on rescheduling loans from foreign borrowing sources of the government, and the provisions of this Circular, as follows: and Risk Mitigation Policies accounting for foreign loans and repayments of the Government, statistics and monitoring of Government guarantees; statistics of relending from foreign loan sources; and Risk Mitigation Policies accounting for domestic loans and repayments of the Government and local authorities, compiling public debt reports.

- The Department of Public Debt Management and State Treasury: organize business units and assign tasks to related departments to account for government foreign loans and debt repayments, statistics and monitoring of government guarantees; statistics of rescheduled loans from foreign borrowing sources.development of the Government and local authorities.

- National Treasury at all levels: organize accounting machinery and assign tasks to related departments to account for government domestic loans and debt repayments, local authorities, and compile public debt reports.development currency used in public debt accounting is the Vietnamese Dong (national symbol is “đ”, international symbol is “VND”).

Article 5. Tasks of accounting and compiling public debt reports

1. Collecting, recording, processing, and managing data on loan situations and domestic and foreign borrowing and repayment situations of the government and local authorities.national converted to Vietnamese Dong at the exchange rate of foreign currencies stipulated by the Ministry of Finance at the time of accounting. In specific cases, if there are other exchange rates prescribed by competent state agencies, accounting shall be carried out according to those regulations.

2. Monitoring compliance with payment systems and regulations related to government borrowing and repayment.

3. Adhering to reporting systems as prescribed; providing complete and timely figures and information for public debt reports.

Article 6. Units of Measurement

1. The unit of currency used in public debt accounting is the Vietnamese Dong (national symbol is "đ", international symbol is "VND").onup then it is increased by one (1) unit; if smaller than five (5) then it is not counted.

2. Foreign currency accounting must be recorded in original currency and converted to Vietnamese Dong according to the foreign exchange rate specified by the Ministry of Finance at the time of accounting. In specific cases, if there are different exchange rates prescribed by competent state agencies, accounting shall be carried out according to those regulations.supplemented from accounting in a foreign language does not need to be translated into Vietnamese unless required by a competent state agency.

3. When preparing public debt reports or publicly disclosing public debt reports, abbreviated units of currency may be used. Accountants can round off numbers as follows:

- For Vietnamese Dong: Abbreviated to billion Vietnamese Dong. If the digit following the abbreviated currency unit is five (5) or more, it will be increased by one (1) unit; if less than five (5), it will not be counted.in accounting uses Arabic numerals: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9; after thousands, millions, billions, trillions, quadrillion, quintillion digits must be placed with a period (.); when recording digits after the unit digit, place a comma (,) after the digit.ounit digit.

- For foreign currency: Abbreviated to million units of foreign currency. If the third decimal place (the third digit after the decimal point) is five (5) or more, it will be increased by one percent (1%) unit; if less than five (5), it will not be counted.

Article 7. Writing and Numerical Characters Used

1. The writing used in accounting and public debt reports is Vietnamese. Attached documents in foreign languages from accounting do not need to be translated into Vietnamese unless required by competent state agencies.ứaccounting month and annual accounting period.

2. The numerical characters used in accounting are Arabic numerals: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9; a period (.) must be placed after thousands, millions, billions, trillions, quadrillions, quintillions; when recording digits after the unit digit, a comma (,) must be placed after the unit digit.policies calendar).rime Minister caccounting, audit reports, and other related documents are presented in the form of information on paper or electronic data messages.No. archiving accounting documents is carried out in accordance with the provisions of Decree No. 174/2016/NĐ-CP dated December 30, 2016 of the Government detailing certain provisions of the Accounting Law.

Article 8. Accounting Periods and Public Debt Reporting Periods

1. Public debt accounting periods include monthly accounting periods and annual accounting periods. ksigned by the Director of the Public Debt Management Department or the General Director of the State Treasury. Strictly prohibited from providing accounting documents to external parties or taking accounting documents out of the state accounting unit without written permission from the head of the unit for accounting documents within their jurisdiction.

a) Monthly accounting period is the time from the first day to the last day of the month (Gregorian calendar).

b) Annual accounting period (fiscal year) is the time from January 1st to December 31st (Gregorian calendar).For power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract.2. The Public Debt Management Department and the State Treasury carry out accounting for borrowing and repayment

2. Public debt reports are prepared for six-month and one-year periods.

Article 9. Accounting documents and storage, preservation, destruction, provision of accounting information and documents

1. Public debt accounting documents include accounting vouchers, accounting ledgers, public debt reports, audit reports, accounting inspection reports, and other related documents presented in paper form or electronic data messages.developmentseparately for each unit.

2. The time for archiving and the retention period for accounting documents shall be carried out in accordance with the provisions of Government Decree No. 174/2016/NĐ-CP dated December 30, 2016 detailing certain articles of the Accounting Law.priority domestic borrowing and repayment of the Government and local authorities on the budget and treasury management system (TABM

4. Electronic accounting documents stored in the form of electronic data messages must comply with current laws on electronic transactions in the financial sector.

5. Stored accounting documents can only be accessed for use upon approval by the Director of the State Treasury Management Department and Debt Control Department or the General Director of the State Treasury. It is strictly prohibited to provide accounting documents to external parties or take them outside the state accounting unit without written permission from the head of the unit for accounting documents within their management scope.ồS) and other applications for managing borrowing and debt.

Article 10. Application of Information Technology in Accounting Work and Report Compilation

1. Ứ |||The application of information technology in accounting work must ensure efficiency, security, and the ability to exploit, exchange, and provide accounting data and report information with financial agencies and other units in accordance with current legal regulations and information exchange rules stipulated by the Ministry of Finance.

public debt and accounting data on the budget and treasury management information system (TABMIS); reconcile the borrowing and repayment figures for projects that have been recorded as income and expenditure, ensuring consistency with the figures recorded in the State Budget, ensuring consistency between public debt accounting data and State Budget accounting data. and Risk Mitigation Policies 2. The State Treasury Management Department and Debt Control Department conduct foreign borrowing and repayment accounting on a dedicated system of the unit.From 100 million VND to less than 300 million VNDtransactions reflecting borrowing and repayment activities that have occurred and been completed, serving as the basis for journal entries. Accounting vouchers must contain all main contents prescribed in Article 16 of the Accounting Law No. 88/2015/QH13 dated November 20, 2015.

3. The State Treasury conducts domestic government and local authority borrowing and repayment accounting on the budget management and treasury system (TABMIS) and other loan management applications.national recorded according to relevant accounting accounts and detailed accounting codes related to economic transactions. If necessary, based on loan and repayment vouchers and documents, accountants prepare journal entry vouchers ensuring full information to comply with the regulations.Ibe prepared once for each economic and financial transaction that occurs.

Article 11. Consistent Data Verification

The State Treasury Management Department and Debt Control Department, State Treasury, and relevant units verify the borrowing and repayment data of the government and local authorities to ensure consistency between public debt accounting data and budget management and treasury system (TABMIS) accounting data; verify the borrowing and repayment amounts for projects that have been recorded as income and expenditure, ensuring consistency with the national budget records, and ensuring consistency between public debt accounting data and state budget accounting data. and Risk Mitigation Policies from accounting must be recorded clearly, accurately according to the regulations. For

Chapter II

SPECIFIC PROVISIONS

Section 1. ACCOUNTING FOR FOREIGN BORROWING AND REPAYMENT BY THE GOVERNMENT

The accounting provisions for foreign borrowing and repayment applicable to the State Treasury Management Department and Debt Control Department include the following contents:

Subsection 1. ACCOUNTING DOCUMENTS

Article 12. Content of Accounting Documents

Accounting documents are papers or objects carrying information reflecting completed foreign borrowing and repayment transactions, serving as the basis for recording in accounting ledgers. Accounting documents must contain all essential elements prescribed in Article 16 of the Accounting Law No. 88/2015/QH13 dated November 20, 2015.This Resolution takes effect from the date it is adopted by the National Assembly.accounting vouchers prepared on paper, handwriting on the voucher must be consistent, clear, fully reflect the content reflected, not erased; when writing, the same color ink must be used, the type of ink must not fade; do not write with red ink.

Accounting documents for foreign borrowing and repayment need to include complete transaction details according to accounting accounts and detailed transaction codes related to economic activities. In necessary cases, based on borrowing and repayment documents and files, accountants prepare accounting entry documents containing all required information to comply with regulations.development p with the amount written in figures; the total amount must match the sum of the detailed amounts; the first letter must be written in capital letters, the remaining letters should not be written in capital letters; must be written close to the beginning of the line, letters and numbers must be written continuously without gaps, fill the entire line before moving to the next line, do not abbreviate, do not insert lines, do not write over printed characters; blank spaces must be crossed out to prevent modification, addition of numbers or characters.

Article 13. Accounting Vouchers

This Circular stipulates certain mandatory accounting voucher models that accountants must strictly adhere to in terms of format and recording content. Accountants are permitted to create accounting vouchers on computers but must ensure compliance with the prescribed format and recording content.

For some borrowing and repayment transactions without specific regulations regarding corresponding voucher formats, accountants may establish ledger entries based on foreign borrowing and repayment documentation in accordance with this Circular's provisions for implementation.development Such transactions shall be accounted for in accordance with the prescribed regulations.

In cases where electronic accounting vouchers are utilized, they must comply with legal provisions concerning the creation, encoding, circulation,developmenttransmission, storage of electronic vouchersđổ and the exploitation of electronic data.

Article 14. Creating Accounting Vouchers

1. All economic and financial transactions related to foreign borrowing and repayment activities must have accounting vouchers established; each accounting voucher can only be created once for each economic and financial transaction.accounting vouchers that have been erased, altered are invalid for payment and journal entries. When making a mistake on a pre-printed voucher, it must be invalidated by crossing out the incorrect voucher.

2. Requirements for creating accounting vouchers

a) On accounting vouchers, all contents as prescribed must be recorded clearly, accurately, and completely. For paper-based vouchers, handwriting must be consistent, legible, fully reflecting the content being recorded, not allowing for erasures; writing should be done using the same ink color, non-fading ink; red ink is not allowed.ứdate, month, year on the voucher must be written in figures.ầsignature on the in the Field of Teachers and Educational Institution Managers c Quứaccounting voucher must be signed with non-fading ink. Do not sign therime Minister caccounting voucher with red ink or stamp a pre-carved signature. The signature of one person on the accounting voucher must be consistent.signature on paper vouchers in accordance with the law on electronic transactions; accounting vouchers;

b) VRegarding the recording of amounts in figures and words on vouchers: The amount written in words must match the amount written in figures; the total amount must correspond to the sum of detailed amounts; the first letter must be capitalized, subsequent letters cannot be capitalized; it must be written continuously without gaps, filling up a line before moving to the next, no abbreviations or line insertions are allowed, no overwriting on pre-printed text; blank spaces must be crossed out to prevent alterations.ớCode of accounting accounts has five characters, set up based on criteria and requirements for reporting publicớdebt in the Public Debt Management Law, guiding decrees of the Public Debt Management Law. The list of accounting account systems is specified in Appendix 1.2 "System of Accounting Accounts for Foreign Loans of the Government" attached to this Circular., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPArticle 21. Loan Type Code

For paper-based vouchers, any vouchers that have been erased, altered, or tampered with are invalid for payment and accounting records. When errors occur on pre-printed voucher templates, they must be invalidated by crossing out the erroneous voucher.ứLoan type code is used to reflect and monitor information on loans according to ODA, concessional or commercial loan types.ỏ Loan type code has one character, arranged for each project according to different loan agreement forms. The list of loan type codes is specified in Appendix 1.2 "System of Accounting Accounts for Foreign Loans of the Government" attached to this Circular.

d) The date, month, and year on vouchers must be written in numerical form.policiesArticle 22. Sponsor Code

Article 15. Provisions on Signing Accounting Vouchers

1. Accounting vouchers must bear signatures according to the designated positions on the voucher. Signatures on accounting vouchers must be made with non-fading ink. Signing accounting vouchers with red ink or pre-carved signature stamps is prohibited. The signature of one person on accounting vouchers must be consistent.12. Leather shoes Sponsor code is used to detail tracking of each loan and debt by sponsorứentities. kaccounting vouchers must be signed with non-fading ink. Do not sign theứaccounting vouchers with red ink or stamp a pre-carved signature. The signature of one person on the accounting voucher must be consistent.

The signature on accounting vouchers must be by authorized persons or those delegated authority. Strictly forbidden is signing accounting vouchers without completing the content required by the signer.

Electronic vouchers must have electronic signatures, which have the same validity as signatures on paper vouchers under legal provisions governing electronic transactions.12. Leather shoes signature on paper vouchers in accordance with the law on electronic transactions;đổ.

2. One individual is only permitted to sign one position within a single approval process on one voucher or set of accounting vouchers.

Article 16. Circulation and Inspection of Accounting Vouchers

1. Procedure for inspecting accounting vouchers:

a) Verify the legality of the vouchers and the economic and financial transactions recorded on them;

b) Check the clarity, truthfulness, and completeness of the indicators and contents recorded on the vouchers; kinformation recorded on accounting vouchers.

c) Verify the accuracy of the information recorded on the vouchers.No. Code of accounting accounts has five characters, set up based on criteria and requirements for reporting public

2. The Department of Debt Management and External Debts implements procedures for each type of debt management activity to ensure the following tasks:

a) Establishing, receiving, classifying, and arranging accounting vouchers;

b) Relevant staff from the Department of Debt Management and External Debts inspect and sign the designated positions on the vouchers;

c) Posting journal entries into the system; Approving journal entries on the system;

d) Storing and preserving accounting vouchers.

Article 17. List, forms, and methods for accounting vouchers

1\. The list, forms, and methods for preparing accounting vouchers for foreign borrowing and repayment are specified in Appendix 1.1 "The Government's Foreign Debt Accounting System" attached to this Circular.ứ2\. The Department of State Treasury and Public Debt Management may use other accounting vouchers to serve foreign debt management activities that are not covered by the accounting for foreign borrowing and repayment as stipulated in this Circular.ứhe comPlan for handling assets after the expiration of the joint venture and association period Section 2. ACCOUNTS

Article 18. Combined accounting accountsdevelopment The combined accounting account system in government borrowing and repayment accounting consists of five independent segments serving detailed accounting entries for transactions arising from debt management requirements and laws on borrowing and repayment.

Name and number of characters for each code segment in the combined accounting account system are defined as follows:

Code

Accounting account codenationalBorrowing type code

Sponsor codenationalDebtor unit relationship code

	1	2	3	4	5
Loan item code	Number of characters	Article 19. Principles and requirements for the combined accounting account system	The combined accounting account system is established based on the principle of arranging independent code segments, with each segment containing different information according to management requirements. Detailed value lists for each code segment are supplemented and modified according to practical needs.	The combined accounting account system and the combination of code segments are designed to meet management requirements, ensuring the following criteria:	- Compliance with the State Budget Law, Accounting Law, and Public Debt Management Law;
- Full reflection of all operational activities related to borrowing and repayment;	5	1	5	7	10

- Convenience for software application; data collection, processing, exploitation, and provision through computer programs and applications developed at the unit.

Article 20. Accounting account code, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP hnationalAn account is a form of classification of borrowing and repayment objects according to terms and purposes, serving data organization, from which reports are extracted according to different criteria.

Accounting account codenationalThe accounting account code has 5 characters, established based on criteria and reporting information requirements about public debt under the Public Debt Management Law and Decrees guiding the Public Debt Management Law. The list of the accounting account system is specified in Appendix 1.2 "Government's Foreign Debt Accounting System" attached to this Circular.

Article 21. Borrowing type code

The borrowing type code is used to reflect and monitor borrowing information according to ODA, concessional, or commercial loan types.

The borrowing type code has 1 character, arranged for each project according to different loan agreement forms. The list of borrowing type codes is specified in Appendix 1.2 "Government's Foreign Debt Accounting System" attached to this Circular. ứArticle 22. Sponsor code

The sponsor code is used to detail tracking of each loan according to sponsors, classified according to bilateral, multilateral, and other creditor criteria based on the debt management operation classification plan.

The sponsor code has 5 characters, the list of sponsor codes is specified in Appendix 1.2 "Government's Foreign Debt Accounting System" attached to this Circular. When recording, the accountant records the letter N according to the value: N = 1 for bilateral creditors, N = 2 for multilateral creditors, and N = 3 for other creditors.

debt in the Public Debt Management Law, guiding decrees of the Public Debt Management Law. The list of accounting account systems is specified in Appendix 1.2 "System of Accounting Accounts for Foreign Loans of the Government" attached to this Circular.accounting vouchers that have been erased, altered are invalid for payment and journal entries. When making a mistake on a pre-printed voucher, it must be invalidated Article 21. Loan Type Codenational Loan type code is used to reflect and monitor information on loans according to ODA, concessional or commercial loan types.

Loan type code has one character, arranged for each project according to different loan agreement forms. The list of loan type codes is specified in Appendix 1.2 "System of Accounting Accounts for Foreign Loans of the Government" attached to this Circular.

Article 22. Sponsor Codedevelopment Sponsor code is used to track details of each loan and debt by sponsor

entities.

Article 22. Sponsor Code

The sponsor code is used to track details of loans and debts on a per sponsor basis for monitoring by the Ministry of Finance; and Risk Mitigation Policies, classified according to bilateral, multilateral, and other creditors based on the classification scheme of debt management operations.

The sponsor code consists of five characters, the list of sponsor codes is specified in Appendix 1.2 "Government Foreign Debt Accounting System" attached hereto. When recording, accountants record the code as follows: N = 1 for bilateral creditors, N = 2 for multilateral creditors, and N = 3 for other creditors.itself - The number and date of the accounting voucher serving as the basis for recording.

Article 23. Code of Borrowing Units

- The code of borrowing units reflects the purpose of using loans granted or re-lent to specific areas, projects, or units. Tracking data by area or unit serves management purposes and for reconciling figures with the State Treasury and related units.o- The code of borrowing units consists of 7 characters, as specified in Appendix 1.2 "Government Foreign Debt Accounting System" attached hereto:development + For local budgets, use the administrative area code as prescribed in Decision No. 124/2004/QD-TTg dated July 8, 2004 of the Prime Minister and subsequent guiding documents, where the provincial administrative area code has 5 characters on TABMIS, supplemented with two additional characters having the value 00 before each code.

+ For units, use the assigned code used on TABMIS. In cases where a unit has not been assigned a code, follow the provisions of Circular No. 185/2015/TT-BTC dated November 17, 2015 of the Minister of Finance regarding the registration, issuance, and use of codes for units related to the budget.

Article 24. Loan Account Code|||The loan account code is used to reflect loans according to each loan agreement, thereby providing management levels with information on each loan under each loan agreement.

The loan account code consists of 10 characters, consistent with the loan agreement code used on DMFAS, as specified in Appendix 1.2 "Government Foreign Debt Accounting System" attached hereto.- Size of the stamp: 1 The Director of the Department of Debt Management and Financial Advisory Services uses the loan agreement code on DMFAS to establish a list of loan account codes for accounting purposes as stipulated herein.oArticle 25. List, Content of Accounts, and Accounting Methodsaccounting vouchers that have been erased, altered are invalid for payment and journal entries. When making a mistake on a pre-printed voucher, it must be invalidated The list of accounts, content of accounts, and accounting methods for borrowing and debt-related business processes are detailed in Appendix 1.2 "Government Foreign Debt Accounting System" attached hereto.

The Director of the Department of Accounting Supervision and Audit must coordinate with the Department of Debt Management and External Finance to guide accounting methods when necessary.

Subsection 3. ACCOUNT BOOKS

Article 26. Accounting Books k1. Accounting books are used to systematically record all economic and financial transactions related to government foreign borrowing and repayment situations.

2. The accounting book format must clearly state the name of the accounting unit; the name of the book; the date of creation; the date of closing; signatures of the person creating the book, the chief accountant, and the legal representative of the accounting unit; page number (if printed on paper).

3. Accounting books must include the following main contents:

- Date of entry;

- Number and date of the accounting voucher serving as the basis for entry; specialized agency under the People's Committee of the province/city.- Summary of the economic and financial transaction;

- Amount of the economic and financial transaction recorded in the accounting accounts;

- Beginning balance, amount occurring during the period, ending balance.

4. The accounting book system includes general ledger and subsidiary ledgers.development Article 27. Opening, Recording, and Closing of Accounting Books

1. Accounting books must be opened at the beginning of the monthly or annual accounting period. k2. The Department of Debt Management and Financial Advisory Services records accounting books based on accounting vouchers. Data entered into the accounting books must be timely, clear, and complete according to the content of the accounting book format as prescribed. Information and figures reflected in the accounting books must be accurate, truthful, and consistent with accounting vouchers, strictly prohibiting any accounting information without supporting accounting vouchers.development for storage).

3. Entries into the accounting books must be recorded in chronological order of occurrence of economic and financial transactions. Information and figures recorded in the accounting books of the subsequent period must continue from those of the immediately preceding period. Accounting data in the accounting books must be continuously reflected from opening to closing of the accounting books.FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSrom 202, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP Entries must be based on accounting vouchers that have been checked and controlled to ensure compliance with all regulations concerning accounting vouchers. Those responsible persons must bear responsibility for the accuracy of the information updated into the system. Ensure comprehensive, timely, accurate, truthful, continuous, systematic reflection of all government borrowing and repayment activities.

4. Accountants must close the accounting books at the end of the monthly or annual accounting period before preparing reports on foreign borrowing and repayment of the government.

- A summary of the economic and financial transaction content., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP;

- The amount of the economic and financial transaction recorded in the accounting accounts.

- The beginning balance, the amount of transactions during the period, and the ending balance.

4. The accounting ledger system includes general ledgers and subsidiary ledgers.

Article 27. Opening, Recording, and Closing of Accounting Ledgers

1. Accounting ledgers must be opened at the beginning of each accounting period (month or year).

2. The Department of Debt Management and State Treasury shall base the recording of accounting ledgers on accounting vouchers. The data recorded in the accounting ledgers must be timely, clear, and complete according to the contents of the prescribed accounting ledger forms. Information and data reflected in the accounting ledgers must be accurate, truthful, consistent with the accounting vouchers, and strictly prohibit any accounting information without supporting accounting vouchers.

3. The recording in the accounting ledgers must reflect the chronological order of occurrence of economic and financial transactions. Information and data recorded in the accounting ledgers of the subsequent period must follow up the information and data recorded in the accounting ledgers of the immediately preceding period. Accounting data in the ledgers must be continuously reflected from the opening to the closing of the accounting ledgers.

4. Accountants must close the accounting ledgers at the end of each accounting period (month or year) before preparing the government's foreign borrowing and repayment report.

The government has the responsibility to provide necessary economic and financial indicators for state agencies and local authorities at all levels.

c regulations apply to each case.

Article 28. Printing Accounting Books

1. Consolidated accounting books shall be printed on paper according to the prescribed model afterdevelopment being stored following the completion of the accounting period and the preparation of the government's borrowing and repayment report in accordance with the regulations.

2. Accounting books that are printed must be bound into volumes, numbered from the first page to theg last page, and must be signed off by the Chief Accountant (or the person assigned to oversee the operations) at the unit. The first page of the printed accounting book must clearly state the name of the unit, the, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPname of the accounting book, the accounting period, the fiscal year, the date of compilation, the name and signature of the person responsible for the book, and the Chief Accountant (or the person assigned to oversee the operations).

Article 29. Repairing Accounting Books

The repair of accounting books shall be carried out in accordance with the provisions of the Accounting Law No. 88/2015/QH13 dated November 20, 2015.

Article 30. List, Forms, and Methods of Compiling Accounting Books

The list of accounting books, accounting book forms, and methods of compiling accounting books c sare stipulated in Appendix 1.3 "Foreign Debt Accounting Books" attached to this Circular.

Subsection 4. REPORT ON FOREIGN DEBT SITUATION

Article 31. Content of the Report on Foreign Debt Situation

1. The report on foreign debt situation consists of information, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPforcemennationalsystematically organized and explanatory content of national economic financial indicators reflecting the government's foreign borrowing and repayment situation during an accounting period.

2. The report on foreign debt situation of the government has the task of providing necessary economic and financial indicators for relevant agencies and state authorities at all levels. and Risk Mitigation Policies u method for

Article 32. Requirements for the Report on Foreign Debt Situation

1. The report on foreign debt situation must be compiled according to the prescribed form or as required for management and operation, fully reflecting the indicators specified for eachdevelopmentform of the report. The method of consolidating data and compiling indicators in the report must be implemented to ensure consistency with the work of compiling, analyzing, checking, and reconciling foreign borrowing and repayment data;utedg the preparation of reports. Data collection and the establishment of indices in the report must be carried out in accordance with the requirements of accounting work.developmentu bi, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPforcemenu report. The methods for collecting data and establishing indices in the report must be implemented to ensure consistency with accounting work. u bi, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPforcemennational2. The indicators in each report must ensure consistency and systematic interrelation, serving research, analysis, and evaluation of economic and social conditions. The reported data must be accurate, truthful, and objective, compiled from the accounting database after verification, reconciliation, and closing of the

accounting period., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPThe report form should be simple, clear, practical, and consistent with management and operational information needs and, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP u report must be simple, clear, and practical, suitable for management and operational information needs and

3. Entries into the accounting books must be recorded in chronological order of occurrence of economic and financial transactions. Information and figures recorded in the accounting books of the subsequent period must continue from those of the immediately preceding period. Accounting data in the accounting books must be continuously reflected from opening to closing of the accounting books.FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSu bidevelopmentu report must be prepared according to the model form B01/TN "Report on Domestic Borrowing and Repayment Implementation by Objectives of the Government" mentioned in the list of reports under Clause 4, Article 36 of this Circular.national u domestic borrowing activities of the KBNN, reports from the Department of State Budget and provincial cities, State Treasuries.

Article 33. Report on Foreign Debt Situation

1. List of Reports

Serial number	Name of Report	Briefly describe technical improvements, production processes, raw materials, designs; new technology applications such as automation, digitalization, clean technology; management, marketing, distribution solutions; products winning awards or certifications related to innovation…):…FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSForm	Place of Receipt	Deadline for Submission
1	Balance Sheet of Foreign Debts	B01/NN	KBNN	One month after the reporting period
2	Report on Implementation of Government Foreign Borrowing and Repayment	B02/NN	KBNN
3	Detailed Report According to Government Loan Terms	B03/NN	KBNN
4	Explanation of the Report on Foreign Debt Situation	B04/NN	KBNN

2. Forms, Methods of Compiling the Report on Foreign Debt SituationFUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSForms, methods of compiling the report on foreign debt situation are stipulated in Appendix 1.4 "Forms, Methods of Compiling the Report on Foreign Debt Situation" attached to this Circular.

Briefly describe technical improvements, production processes, raw materials, designs; new technology applications such as automation, digitalization, clean technology; management, marketing, distribution solutions; products winning awards or certifications related to innovation…):…FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSu bidevelopmentu domestic borrowing reports according to the model form.For power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract.u models B03/TN, B04/TN, B05/TN mentioned in the list of reports under Clause 4, Article 36 of this Circular.FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSu B04/TN.

Section 2. ACCOUNTING FOR DOMESTIC LOANS AND REPAYMENTS OF THE GOVERNMENT AND LOCAL AUTHORITIES

Article 34. Recording Domestic Loans and Repayments on TABMIS

1. State Treasuries at all levels (accounting operations departments at units) shall implement the regulations on accounting vouchers, accounting accounts, accounting recording methods, and bookkeeping as prescribed in Circular No. 77/2017/TT-BTC dated July 27, 2017, issued by the Minister of Finance guiding the implementation of state budget accounting and treasury operations regarding domestic loans and repayments of the government and local authorities.

2. The General Director of the State Treasury shall provide specific guidance on the methods of preparing vouchers, contents of accounting account records, accounting recording methods, and bookkeeping in accordance with the authority delegated in Circular No. 77/2017/TT-BTC dated July 27, 2017, issued by the Minister of Finance guiding the implementation of state budget accounting and treasury operations. amended and supplemented by Law No. 87/2025/QH15; u provided for in Circular No. 77/2017/TT-BTC dated July 27, 2017, guiding the implementation of government budget accounting and KBNN business operations.

Article 35. Tasks and Requirements for Reporting Domestic Borrowing and Repayment Situations

1. Tasks

The reports on domestic borrowing and repayment situations of the Government and local authorities shall provide necessary economic and financial indicators regarding domestic borrowing and repayment to relevant agencies and state authorities at all levels.

2. Requirements

Reports on domestic borrowing and repayment must be prepared according to the prescribed forms or management requirements, reflecting all specified indicators for each report form comprehensively.utedThe methods of compiling data and establishing indicators in the reports must ensure consistency with the work of consolidating, analyzing, checking, and reconciling domestic borrowing and repayment data.

Indicators within each report must ensure uniformity and systematic interrelation, serving research, analysis, and evaluation purposes. The reported figures must be accurate, truthful, and objective, compiled from accounting data sources that have been checked, reconciled, and closed. u data after verification, reconciliation, and closing of theaccounting ledgers;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP u accounting ledgers;

Briefly describe technical improvements, production processes, raw materials, designs; new technology applications such as automation, digitalization, clean technology; management, marketing, distribution solutions; products winning awards or certifications related to innovation…):…FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSu bidevelopmentReports should be simple, clear, practical, and consistent with information management and operational requirements concerning public debt.

Article 36. Reporting Domestic Borrowing and Repayment Situations of the Government and Local Authorities

1. The State Budget Department prepares and sends to the Treasury the report on the Government's domestic borrowing and repayment situation for debts not yet recorded on the TABMIS system according to Form B01/TN "Report on Domestic Borrowing and Repayment Implementation by Government Objectives" listed in Item 4, Article 36 of this Circular.Iu the report on domestic borrowing implementation by objectives of the Government according to the model form B01/TN mentioned in the list of reports under Clause 4, Article 36 of this Circular.

2. Based on reports from provinces and centrally-administered cities sent in accordance with Decree No. 93/2018/NĐ-CP dated June 30, 2018 of the Government on local government debt management, the State Budget Department compiles and sends to the Treasury a consolidated report on local authority domestic borrowing and repayment according to Form B02/TN listed in Item 4, Article 36 of this Circular.

3. Based on data extracted from the TABMIS database and domestic borrowing management systems of the Treasury, as well as reports from the State Budget Department and provinces/cities, the National Treasury prepares domestic borrowing reports according to Forms B03/TN, B04/TN, and B05/TN listed in Item 4, Article 36 of this Circular.n lu domestic borrowing management of the KBNN, reports from the Department of State Budget and provincial cities, State Treasuries., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPforcemennationalu domestic borrowing reports according to the model form.developmentu models B03/TN, B04/TN, B05/TN mentioned in the list of reports under Clause 4, Article 36 of this Circular.

4. List of Domestic Debt Reports:

Serial number	Name of Report	Briefly describe technical improvements, production processes, raw materials, designs; new technology applications such as automation, digitalization, clean technology; management, marketing, distribution solutions; products winning awards or certifications related to innovation…):…FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSForm	Responsibility for Preparation	Place of Receipt	Deadline for Submission
1	Report on Domestic Borrowing and Repayment Implementation by Government Objectives	B01/TN	State Budget Department - Ministry of Finance	Treasury Bureau of Debt Management	One month after the reporting period
2	Consolidated Report on Local Authority Domestic Borrowing and Repayment Implementation	B02/TN	State Budget Department - Ministry of Finance	Treasury Bureau of Debt Management
3	Report on Domestic Borrowing and Repayment Implementation by Government Borrowing Methods and Risk Mitigation Policies B03/TN	Debt Management Bureau	KBNN	Report on Domestic Borrowing and Repayment
5	B04/TN	u B04/TN.	KBNN	Report on Domestic Borrowing and Repayment

4Appendix No. 02 "Forms and Methods for Preparing Reports on Domestic Borrowing and Repayment Situations" attached to this Circular stipulates the forms and methods for preparing reports on domestic borrowing and repayment situations.FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSSection 3. STATISTICAL GUARANTEES OF THE GOVERNMENT

Article 37. Responsibilities for Submitting Reports by Guaranteed Entities

Entities receiving guarantees are responsible for providing information about programs and projects guaranteed by the Government to the Ministry of Finance (Debt Management and Public Debt Department).

Units benefiting from guarantees have the responsibility to provide information about programs and projects guaranteed by the Government to the Ministry of Finance (Department of Debt Management and State Treasury).development The Ministry of Finance, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPforcemennationalu reports.

Briefly describe technical improvements, production processes, raw materials, designs; new technology applications such as automation, digitalization, clean technology; management, marketing, distribution solutions; products winning awards or certifications related to innovation…):…FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSThe forms, deadlines, procedures for preparing and submitting reports on loans and bond issuances guaranteed by the Government are stipulated in Circular No. 58/2018/TT-BTC dated July 10, 2018 of the Minister of Finance guiding the forms and templates for providing information and reporting on programs and projects guaranteed by the Government.developmentu, the format for providing information, and reports for programs and projects guaranteed by the Government.đượu.

Article 38. Responsibilities for Statistics, Aggregation, and Reporting on Government Guarantees

1. The State Treasury Management Department and Debt Management Center shall be responsible for conducting statistics and aggregating reports:

Serial number	Name of Report	Form	Place of Receipt	Deadline for Submission
1	Report on the implementation of foreign borrowing and repayment guaranteed by the Government	B01/BL	KBNN	One month after the reporting period
2	Report on the implementation of domestic borrowing and repayment guaranteed by the Government	B02/BL	KBNN

2. Forms, Methods of Compiling the Report on Foreign Debt SituationFUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSForms and methods for preparing reports on amounts guaranteed by the Government are specified in Appendix 3 "Forms"FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSForms and methods for preparing reports on amounts guaranteed by the Government attached to this Circular.

Section 4. STATISTICS ON LOANS RELOANED FROM ODA LOANS AND FOREIGN GRANTED LOANS

Article 39. Reporting Responsibilities of Relevant Units

Provincial People's Committees, centrally-administered city people's committees, and lending institutions shall be responsible for providing information on re-lending situations to the Ministry of Finance (State Treasury Management Department and Debt Management Center) for the purpose of aggregating reports on loans reloaned from ODA loans and foreign granted loans. specialized agency under the People's Committee of the province/city.Forms, terms, procedures for preparing and submitting reports on loans reloaned from ODA loans and foreign granted loans are stipulated in the Circular of the Minister of Finance guiding the forms for reporting on re-lending of ODA loans and foreign granted loans by the Government.

Briefly describe technical improvements, production processes, raw materials, designs; new technology applications such as automation, digitalization, clean technology; management, marketing, distribution solutions; products winning awards or certifications related to innovation…):…FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSArticle 40. Responsibilities for Statistics, Aggregation, and Reporting on Loans Reloaned from ODA Loans and Foreign Granted Loans

1. The State Treasury Management Department and Debt Management Center shall be responsible for implementing the procedures for aggregating reports:

Report on the Implementation of Borrowing for Re-lending

Serial number	Name of Report	Briefly describe technical improvements, production processes, raw materials, designs; new technology applications such as automation, digitalization, clean technology; management, marketing, distribution solutions; products winning awards or certifications related to innovation…):…FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSForm	Place of Receipt	Deadline for Submission
1	B01/VL	Forms and methods for preparing reports on loans reloaned from ODA loans and foreign granted loans are specified in Appendix 4 "Forms"	KBNN	One month after the reporting period

2. Forms, Methods of Compiling the Report on Foreign Debt SituationFUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSForms and methods for preparing reports on the situation of re-lending are attached to this Circular.FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSSection 5. COMPREHENSIVE DEBT REPORTS

Article 41. Responsibilities for Preparing Comprehensive Debt Reports

Based on reports established and submitted according to the provisions of this Circular, the National Treasury shall be responsible for compiling data on comprehensive debt reports nationwide.

The comprehensive debt report shall be sent to the State Treasury Management Department and Debt Management Center before March 15th each year to prepare a report disclosing information about public debt and explaining borrowing data from foreign sources in accordance with the Government Decree No. 94/2018/NĐ-CP dated June 30, 2018 on public debt management operations., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPforcemennationalArticle 42. Comprehensive Debt Reports

1. List of Reports:

Report on Public Debt Situation

B01/TH

Serial number	Name of Report	Briefly describe technical improvements, production processes, raw materials, designs; new technology applications such as automation, digitalization, clean technology; management, marketing, distribution solutions; products winning awards or certifications related to innovation…):…FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSForm	Place of Receipt	Deadline for Submission
1	State Treasury Management Department and Debt Management Center	Two months after the reporting period	Report on the Implementation of Borrowing and Repayment by the Government and Local Authorities	B02/TH
2	2. Forms and Methods for Preparing Comprehensive Debt Reports, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPforcemennationalForms and methods for preparing reports	on public debt are specified in Appendix

05 "Comprehensive Debt Report" attached to this Circular.

Briefly describe technical improvements, production processes, raw materials, designs; new technology applications such as automation, digitalization, clean technology; management, marketing, distribution solutions; products winning awards or certifications related to innovation…):…FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSu bidevelopmentArticle 43. Effectiveness and Implementation Organization organizationforcemennational1. This Circular takes effect from January 1, 2019.No. 2. In cases where the legal normative documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to those amended, supplemented, or replaced documents.Minister;3. The Director of the State Treasury Management Department and Debt Management Center, the General Director of the National Treasury, and units within their functional and authority scope shall be responsible for organizing the implementation, guidance, and inspection of the enforcement of this Circular.nationalExamination of the document - Ministry of Justice;

Chapter III

IMPLEMENTATION

- Department of Finance, National Treasury, Taxation Department, Customs Department of provinces and centrally-administered cities;

- Office of the Steering Committee for Anti-Corruption;

- Government Information Agency;

- Ministry of Finance Information Agency;development- File: VT, State Treasury Management Department (480 copies).

Place of Receipt: - Central Party Committee Secretariat; - Prime Minister, Deputy Prime Ministers; - Central Party Office and Party Committees; - President's Office; - National Assembly's Office; - Office of the National Assembly; - Vietnam Fatherland Front Central Committee; TRẦN HỒNG HÀexport, Supreme Court; - Supreme People's Procuracy; - Central agencies of political-social organizations;development- To be filed: Vt, HCSN (Department of Administrative and Public Institution Finance). - Government Office; - Ministries, agencies equivalent to ministries, and government agencies; - Central Agencies of Mass Organizations; - National Financial Supervisory Council; - Provincial People's Councils, Provincial People's Committees; - Administrative Procedure Supervision Agency - Ministry of Justice;developmentu Legal Review - Ministry of Justice; - Department of Finance, State Treasury, Taxation Department, Customs Department of provinces and centrally administered cities;n l- Office of the Steering Committee for Anti-Corruption; - Government Information Center;无效 - Ministry of Finance Information Center; - Official Gazette; Ministry of Science and Technology: The Minister and Deputy Ministers, agencies and units under the Ministry;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP- To be filed: VT, Department of Accounting and Auditing (480 copies). Ministry of Science and Technology: The Minister and Deputy Ministers, agencies and units under the Ministry;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPng thông tin Bộ Tài chính; - Units under and directly affiliated with the Ministry of Finance; - To be filed: VT, Department of Quality Management (480 copies).

DEPUTY MINISTER DEPUTY MINISTER Do Hoang Anh Tuan