Circular No. 77/2020/TT-BTC guiding certain contents of Decree No. 81/2020/NĐ-CP dated July 9, 2020 of the Government amending and supplementing some articles of Decree No. 163/2018/NĐ-CP dated December 4, 2018 of the Government on the issuance of corporate bonds

MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number: 2178/QD-BTC	Ha Hoi, December 25, 2020

 

Pursuant to …;

ANNOUNCEMENT OF THE LIST OF REGULAR REPORTS IN THE FINANCE AND BANKING SECTOR UNDER THE MANAGEMENT OF THE MINISTRY OF FINANCE

THE MINISTER OF FINANCE

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;

Pursuant to Decree No. 09/2019/NĐ-CP dated January 24, 2019 of the Government stipulating the reporting system of administrative agencies;

Pursuant to Decision No. 451/QD-TTg dated April 22, 2019 of the Prime Minister promulgating the Implementation Plan for Decree No. 09/2019/ND-CP dated January 24, 2019 of the Government on the reporting system of administrative agencies;

Pursuant to Circular No. 16/2020/TT-BTC dated March 26, 2020 of the Ministry of Finance stipulating the reporting system under the management of the Ministry of Finance;

Pursuant to Circular No. 77/2020/TT-BTC dated August 14, 2020 of the Ministry of Finance guiding certain contents of Decree No. 81/2020/NĐ-CP dated July 9, 2020 of the Government amending and supplementing several articles of Decree No. 163/2018/NĐ-CP dated December 4, 2018 of the Government on corporate bond issuance;

Pursuant to Circular No. 80/2020/TT-BTC dated September 3, 2020 of the Ministry of Finance guiding the method of submitting reports by credit rating service enterprises and government securities market makers as prescribed in Decree No. 88/2014/NĐ-CP dated September 26, 2014 of the Government on credit rating services and Decree No. 95/2018/NĐ-CP dated June 30, 2018 of the Government on the issuance, registration, custody, listing, and trading of government securities on the stock market;

Pursuant to Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance amending and supplementing regulations on regular reporting systems within the authority of the Minister of Finance in the finance and banking sector;

At the proposal of the Director of the Department of Financial Affairs of Banks and Financial Institutions,

DECISION:

Article 1.

This Decision announces 29 regular reporting systems in the finance and banking sector under the national management of the Ministry of Finance. Among them include:

- 11 new reporting systems;

- 18 reporting systems amended and supplemented (numbers 01; 02; 03; 04 - Section I and numbers 01; 06; 12; 17-23; 25; 28; 29; 31 - Section II, Appendix 14 attached to Decision No. 1898/QD-BTC dated September 25, 2020 of the Minister of Finance announcing the list of regular reporting systems under the management of the Ministry of Finance).

Article 2.

The Department of Information Technology and Financial Statistics shall publicly announce the list of regular reporting systems under the functional management of the Ministry of Finance on the Ministry of Finance's Official Website.

Article 3.

This Decision shall take effect from the date of signing.

Article 4.

The Head of the Office of the Ministry of Finance, the Director of the Department of Information Technology and Financial Statistics, the Director of the Department of Financial Affairs of Banks and Financial Institutions, the Heads of agencies and units under the Ministry and related organizations and individuals are responsible for implementing this Decision.

 

Place of Receipt: - As in Article 4; - Minister Dinh Tien Dung (for reporting) - Office of the Government (Department of Legal Affairs and Administrative Procedures) - Provincial and municipal People's Committees directly under the central government; - Ministry of Finance's Website (for publication) - File: VT. VP.

DEPUTY MINISTER DEPUTY MINISTER Huynh Quang Hai

 

LIST

REGULAR REPORTS UNDER THE FUNCTIONAL MANAGEMENT OF THE MINISTRY OF FINANCE

(Attached to Decision No. 2178/QD-BTC dated December 25, 2020 of the Ministry of Finance)

PART I.

LIST OF REGULAR REPORTS

Serial number	Name of Report	Legal Documents Prescribing Reporting System
A	List of New Reporting Systems
1	Report on Corporate Bond Issuance Advisory Services provided by Corporate Bond Issuance Advisory Organizations.	Clause 12 Article 1 of Decree No. 81/2020/NĐ-CP dated July 9, 2020 of the Government amending and supplementing certain provisions of Decree No. 163/2018/NĐ-CP dated December 4, 2018 on Corporate Bond Issuance and Article 8 Circular No. 77/2020/TT-BTC dated August 14, 2020 of the Ministry of Finance guiding certain contents of Decree No. 81/2020/NĐ-CP dated July 9, 2020 of the Government amending and supplementing certain provisions of Decree No. 163/2018/NĐ-CP.
2	Regular report on the situation of corporate bond issuance and trading.	Clause 12 Article 1 of Decree No. 81/2020/NĐ-CP dated July 9, 2020 of the Government amending and supplementing certain provisions of Decree No. 163/2018/NĐ-CP dated December 4, 2018 on Corporate Bond Issuance and Article 8 Circular No. 77/2020/TT-BTC dated August 14, 2020 of the Ministry of Finance guiding certain contents of Decree No. 81/2020/NĐ-CP dated July 9, 2020 of the Government amending and supplementing certain provisions of Decree No. 163/2018/NĐ-CP.
3	Report on the participation of government securities market makers in the market.	Point d Clause 2 Article 27 of Decree No. 95/2018/NĐ-CP dated June 30, 2018 of the Government on the issuance, registration, custody, listing, and trading of government securities on the stock market and Article 4 Circular No. 80/2020/TT-BTC dated September 3, 2020 of the Ministry of Finance.
4	Report on compliance with conditions for operating debt buying and selling services, business performance, and adherence to laws as stipulated by provincial and centrally-administered municipal people's committees.	Clause 1 Article 8 Circular No. 53/2017/TT-BTC dated May 19, 2017 of the Ministry of Finance guiding the implementation of Decree No. 69/2016/NĐ-CP dated July 1, 2016 of the Government on conditions for operating debt buying and selling services and Article 3 Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance.
5	Report on the issuance and supplementary issuance of Business Registration Certificates for debt buying and selling services operations.	Clause 2 Article 8 Circular No. 53/2017/TT-BTC dated May 19, 2017 of the Ministry of Finance guiding the implementation of Decree No. 69/2016/NĐ-CP dated July 1, 2016 of the Government on conditions for operating debt buying and selling services and Article 3 Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance.
6	Operational report of the Vietnam Social Policy Bank.	Clause 4 Article 16 Circular No. 62/2016/TT-BTC dated April 15, 2016 of the Ministry of Finance guiding the implementation of the Financial Management Regulation for the Vietnam Social Policy Bank issued together with Decision No. 180/2002/QĐ-TTg dated December 19, 2002 and Decision No. 30/2015/QĐ-TTg dated July 31, 2015 of the Prime Minister and Article 13 Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance.
7	Financial report of the Vietnam Environment Protection Fund.	Article 19 of Circular No. 132/2015/TT-BTC dated August 28, 2015 guiding the financial management mechanism for the Vietnam Environment Protection Fund and Article 15 of Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance.
8	Report on the lending situation of the Vietnam Environment Protection Fund.	Article 19 of Circular No. 132/2015/TT-BTC dated August 28, 2015 guiding the financial management mechanism for the Vietnam Environment Protection Fund and Article 15 of Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance.
9	Report on the operational activities of the Credit Guarantee Fund for Small and Medium Enterprises.	Article 44, Article 45 of Decree No. 34/2018/NĐ-CP dated March 8, 2018 of the Prime Minister on the establishment, organization, and operation of the Credit Guarantee Fund for Small and Medium Enterprises, Article 20 of Circular No. 15/2019/TT-BTC dated March 18, 2019 of the Ministry of Finance guiding the financial management mechanism and evaluation of the effectiveness of the operation of the Credit Guarantee Fund for Small and Medium Enterprises, and Article 16 of Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance.
10	Audit report on the annual financial statements of the Credit Guarantee Fund for Small and Medium Enterprises.
11	Periodic report on interest rate subsidies and management fees of the Vietnam Development Bank.	Clause 2 of Part IX of Circular No. 111/2007/TT-BTC dated September 12, 2007 of the Ministry of Finance guiding the implementation of the financial management regulations for the Vietnam Development Bank and Article 14 of Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance.
B	List of reporting systems revised and supplemented
1	Report on the results of the operations of credit rating agencies.	Clause 1 of Article 42 of Decree No. 88/2014/NĐ-CP dated September 26, 2014 of the Government regarding credit rating services and Article 3 of Circular No. 80/2020/TT-BTC dated September 3, 2020 of the Ministry of Finance.
2	Financial plan of the State Bank of Vietnam.	Clause 2 of Article 12 of Circular No. 195/2013/TT-BTC dated December 18, 2013 of the Ministry of Finance guiding the financial system of the State Bank of Vietnam and Clause 1, Clause 2 of Article 1 of Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance.
3	Financial report of the State Bank of Vietnam.	Clause 2 of Article 13 of Circular No. 195/2013/TT-BTC dated December 18, 2013 of the Ministry of Finance guiding the financial system of the State Bank of Vietnam and Clause 3 of Article 1 of Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance.
4	Financial plan of the Vietnam Asset Management Company.	Article 10 of Circular No. 01/2017/TT-BTC dated January 5, 2017 of the Ministry of Finance guiding the financial system for the Vietnam Asset Management Company and Article 2 of Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance.
5	Financial report of the Vietnam Asset Management Company.
6	Report on the business situation and compliance with laws of enterprises operating debt trading services in the province/city.	Clause 3 of Article 8 of Circular No. 53/2017/TT-BTC dated May 19, 2017 of the Ministry of Finance guiding the implementation of Decree No. 69/2016/NĐ-CP dated July 1, 2016 of the Government on conditions for operating debt trading services and Article 3 of Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance.
7	Report of the State Bank of Vietnam on the financial situation of credit institutions, foreign bank branches, microfinance organizations, Vietnam Rural Credit Banks, and the People's Credit Fund System.	Clause 2 of Article 12 of Circular No. 19/2018/TT-BTC dated February 12, 2018 of the Ministry of Finance guiding some provisions on the financial system for the Vietnam Rural Credit Banks and Articles 4, 5, 6, 7 of Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance.
8	Audited financial report of enterprises operating electronic gaming with rewards.	Article 23 of Circular No. 11/2014/TT-BTC dated January 17, 2014 of the Ministry of Finance guiding certain Articles stipulated in Decree No. 86/2013/NĐ-CP dated July 29, 2013 of the Government on operating electronic games with prizes for foreigners and Article 8 of Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance.
9	Report on business operations of enterprises operating electronic games with prizes.
10	Audited financial report of enterprises operating horse racing, dog racing, and international football betting.	Article 13 of Circular No. 101/2017/TT-BTC dated October 4, 2017 of the Ministry of Finance guiding certain provisions stipulated in Decree No. 06/2017/NĐ-CP dated January 24, 2017 of the Government on operating horse racing, dog racing, and international football betting and Article 9 of Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance.
11	Report on business operations of enterprises operating horse racing, dog racing, and international football.
12	Audited financial report of casino operating enterprises.	Circular No. 102/2017/TT-BTC dated October 5, 2017 of the Ministry of Finance guiding certain provisions stipulated in Decree No. 03/2017/NĐ-CP dated January 16, 2017 of the Government on operating casinos and Article 10 of Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance.
13	Report on business operations of casino operating enterprises.
14	Pension fund management report, risk management report, and internal control system report	Article 32 of Decree No. 88/2016/NĐ-CP dated July 1, 2016 of the Government on voluntary supplementary pension programs, Article 6 of Circular No. 86/2017/TT-BTC dated August 15, 2017 guiding certain provisions of Decree No. 88/2016/NĐ-CP and Article 11 of Circular No. 84/2020/TT-BTC.
15	Report on the operation of local investment and development funds	Article 23 of Circular No. 28/2014/TT-BTC dated February 25, 2014 of the Ministry of Finance guiding the financial management mechanism of local investment and development funds and Article 12 of Circular No. 84/2020/TT-BTC.
16	Financial report of the Social Policy Bank.	Clause 4 Article 16 Circular No. 62/2016/TT-BTC dated April 15, 2016 of the Ministry of Finance guiding the implementation of the Financial Management Regulation for the Vietnam Social Policy Bank issued together with Decision No. 180/2002/QĐ-TTg dated December 19, 2002 and Decision No. 30/2015/QĐ-TTg dated July 31, 2015 of the Prime Minister and Article 13 Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance.
17	Financial report of the Guarantee Fund for Small and Medium Enterprises.	Article 44, Article 45 of Decree No. 34/2018/NĐ-CP dated March 8, 2018 of the Prime Minister on the establishment, organization, and operation of the Guarantee Fund for Small and Medium Enterprises, Article 20 of Circular No. 15/2019/TT-BTC dated March 18, 2019 of the Ministry of Finance guiding the financial management mechanism and assessment of the effectiveness of the operation of the Guarantee Fund for Small and Medium Enterprises and Article 16 of Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance.
18	Report on the management and use of the environmental remediation guarantee fund for mineral exploitation activities.	Clause 3, Article 8 of Circular No. 08/2017/TT-BTC dated January 24, 2017 of the Ministry of Finance guiding the management and use of the environmental remediation guarantee fund for mineral exploitation activities at the Environmental Protection Fund and Article 17 of Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance.

PART II.

DETAILS OF REGULAR REPORTING SYSTEMS

A. List of new reporting systems

1. Report on advisory services for corporate bond issuance provided by corporate bond advisory organizations

1.1. Reporting entity: Corporate bond advisory organizations

1.2. Receiving authority: Ministry of Finance (Department of Banking and Financial Institutions. Securities Commission)

1.3. Frequency of reporting: Semi-annually and annually

1.4. Regulatory document: Clause 12, Article 1 of Decree No. 81/2020/NĐ-CP dated July 9, 2020 of the Government amending and supplementing certain articles of Decree No. 163/2018/NĐ-CP dated December 4, 2018 on corporate bond issuance and Article 8 of Circular No. 77/2020/TT-BTC dated August 14, 2020 of the Ministry of Finance guiding certain contents of Decree No. 81/2020/NĐ-CP dated July 9, 2020 of the Government amending and supplementing certain articles of Decree No. 163/2018/NĐ-CP.

2. Regular report on the situation of corporate bond issuance and trading

2.1. Reporting entity: Hanoi Stock Exchange

2.2. Receiving authority: Ministry of Finance (Department of Banking and Financial Institutions. Securities Commission)

2.3. Frequency of reporting: Monthly, quarterly, and annually

2.4. Regulatory document: Clause 12, Article 1 of Decree No. 81/2020/NĐ-CP dated July 9, 2020 of the Government amending and supplementing certain articles of Decree No. 163/2018/NĐ-CP dated December 4, 2018 on corporate bond issuance and Article 10 of Circular No. 77/2020/TT-BTC dated August 14, 2020 of the Ministry of Finance guiding certain contents of Decree No. 81/2020/NĐ-CP dated July 9, 2020 of the Government amending and supplementing certain articles of Decree No. 163/2018/NĐ-CP.

3. Report on market participation of government bond market makers

3.1. Reporting entity: Government bond market makers

3.2. Receiving authority: Ministry of Finance

3.3. Frequency of reporting: Semi-annually and annually

3.4. Regulatory document: Point d, Clause 2, Article 27 of Decree No. 95/2018/NĐ-CP dated June 30, 2018 of the Government on government bond issuance, registration, custody, listing, and trading on the securities market and Article 4 of Circular No. 80/2020/TT-BTC dated September 3, 2020 of the Ministry of Finance guiding the method of submitting reports by credit rating service enterprises and government bond market makers stipulated in Decree No. 88/2014/NĐ-CP dated September 26, 2014 of the Government on credit rating services and Decree No. 95/2018/NĐ-CP dated June 30, 2018 of the Government on government bond issuance, registration, custody, listing, and trading on the securities market.

4. Report on compliance with conditions for operating debt buying and selling services, business situation, and adherence to legal regulations as prescribed by provincial People's Committees.

4.1. Reporting entity: Enterprises operating debt buying and selling services

4.2. Receiving authority: Provincial People's Committee

4.3. Frequency of reporting: Annually

4.4. Reporting regime: Clause 1, Article 8 of Circular No. 53/2017/TT-BTC dated May 19, 2017, issued by the Ministry of Finance guiding the implementation of Decree No. 69/2016/NĐ-CP dated July 1, 2016, of the Government on business conditions for debt buying and selling services, and Article 3 of Circular No. 84/2020/TT-BTC dated October 1, 2020, issued by the Ministry of Finance amending and supplementing regulations on periodic reporting regimes within the authority to decide of the Minister of Finance in the field of financial banking.

5. Report on the issuance and supplementary issuance of Business Registration Certificates for debt buying and selling service activities.

5.1. Reporting subject: Business registration agency.

5.2. Agency receiving report: People's Committee of provinces and centrally governed cities.

5.3. Frequency: Quarterly.

5.4. Reporting regime: Clause 2, Article 8 of Circular No. 53/2017/TT-BTC dated May 19, 2017, issued by the Ministry of Finance guiding the implementation of Decree No. 69/2016/NĐ-CP dated July 1, 2016, of the Government on business conditions for debt buying and selling services, and Article 3 of Circular No. 84/2020/TT-BTC dated October 1, 2020, issued by the Ministry of Finance amending and supplementing regulations on periodic reporting regimes within the authority to decide of the Minister of Finance in the field of financial banking.

6. Operational report of the Vietnam Social Policy Bank.

6.1. Reporting subject: Vietnam Social Policy Bank.

6.2. Agency receiving report: Ministry of Finance.

6.3. Frequency of report submission: Quarterly, annually.

6.4. Reporting regime: Clause 4, Article 16 of Circular No. 62/2016/TT-BTC dated April 15, 2016, issued by the Ministry of Finance guiding the implementation of the Financial Management Regulation for the Vietnam Social Policy Bank promulgated together with Decision No. 180/2002/QĐ-TTg dated December 19, 2002, and Decision No. 30/2015/QĐ-TTg dated July 31, 2015, of the Prime Minister, and Article 13 of Circular No. 84/2020/TT-BTC dated October 1, 2020, issued by the Ministry of Finance amending and supplementing regulations on periodic reporting regimes within the authority to decide of the Minister of Finance in the field of financial banking.

7. Financial report of the Vietnam Environmental Protection Fund.

7.1. Reporting subject: Vietnam Environmental Protection Fund.

7.2. Agency receiving report: Ministry of Finance.

7.3. Frequency of report submission: Quarterly, annually.

7.4. Reporting regime: Article 19 of Circular No. 132/2015/TT-BTC dated August 28, 2015, issued by the Ministry of Finance guiding the financial management mechanism for the Vietnam Environmental Protection Fund, and Article 15 of Circular No. 84/2020/TT-BTC dated October 1, 2020, issued by the Ministry of Finance amending and supplementing regulations on periodic reporting regimes within the authority to decide of the Minister of Finance in the field of financial banking.

8. Report on loan operations of the Vietnam Environmental Protection Fund.

8.1. Reporting subject: Vietnam Environmental Protection Fund.

8.2. Agency receiving report: Ministry of Finance.

8.3. Frequency of report submission: Quarterly, annually.

8.4. Reporting regime: Article 19 of Circular No. 132/2015/TT-BTC dated August 28, 2015, issued by the Ministry of Finance guiding the financial management mechanism for the Vietnam Environmental Protection Fund, and Article 15 of Circular No. 84/2020/TT-BTC dated October 1, 2020, issued by the Ministry of Finance amending and supplementing regulations on periodic reporting regimes within the authority to decide of the Minister of Finance in the field of financial banking.

9. Operational report of the Guarantee Fund for Small and Medium Enterprises' Credit.

9.1. Reporting subject: Local SME Guarantee Fund.

9.2. Agency receiving report:

+ For semi-annual reports: People's Committee of the province, Department of Finance, Branch of the State Bank of Vietnam in the province where the Guarantee Fund was established and operates.

+ For annual reports: Ministry of Finance, State Bank of Vietnam, and Ministry of Planning and Investment.

9.3. Frequency of report submission: Semi-annually, annually.

9.4. Reporting regime: Article 44, Article 45 of Decree No. 34/2018/NĐ-CP dated March 8, 2018, of the Prime Minister on the establishment, organization, and operation of the Guarantee Fund for Small and Medium Enterprises' Credit, Article 20 of Circular No. 15/2019/TT-BTC dated March 18, 2019, issued by the Ministry of Finance guiding the financial management mechanism and evaluation of the effectiveness of the operation of the Guarantee Fund for Small and Medium Enterprises' Credit, and Article 16 of Circular No. 84/2020/TT-BTC dated October 1, 2020, issued by the Ministry of Finance amending and supplementing regulations on periodic reporting regimes within the authority to decide of the Minister of Finance in the field of financial banking.

10. Audit report on the annual financial statements of the Guarantee Fund for Small and Medium Enterprises' Credit.

10.1. Reporting subject: Local SME Guarantee Fund.

10.2. Agency receiving report:

+ For semi-annual reports: People's Committee of the province, Department of Finance, Branch of the State Bank of Vietnam in the province where the Guarantee Fund was established and operates.

+ For annual reports: Ministry of Finance, State Bank of Vietnam, and Ministry of Planning and Investment.

10.3. Frequency of report submission: Annually.

10.4. Reporting regime: Article 44, Article 45 of Decree No. 34/2018/NĐ-CP dated March 8, 2018, of the Prime Minister on the establishment, organization, and operation of the Guarantee Fund for Small and Medium Enterprises' Credit, Article 20 of Circular No. 15/2019/TT-BTC dated March 18, 2019, issued by the Ministry of Finance guiding the financial management mechanism and evaluation of the effectiveness of the operation of the Guarantee Fund for Small and Medium Enterprises' Credit, and Article 16 of Circular No. 84/2020/TT-BTC dated October 1, 2020, issued by the Ministry of Finance amending and supplementing regulations on periodic reporting regimes within the authority to decide of the Minister of Finance in the field of financial banking.

11. Periodic report on interest rate subsidy and management fee compensation of the Vietnam Development Bank.

11.1. Reporting subject: Vietnam Development Bank.

11.2. Agency receiving report: Ministry of Finance.

11.3. Frequency of report submission: Monthly, quarterly, annually.

11.4. Reporting regime: Clause 2, Part IX of Circular No. 111/2007/TT-BTC dated September 12, 2007, issued by the Ministry of Finance guiding the implementation of the Financial Management Regulation for the Vietnam Development Bank, and Article 14 of Circular No. 84/2020/TT-BTC dated October 1, 2020, issued by the Ministry of Finance amending and supplementing regulations on periodic reporting regimes within the authority to decide of the Minister of Finance in the field of financial banking.

B. List of amended and supplemented reporting regimes.

1. Report on the results of credit rating enterprises' operations.

1.1. Reporting subject: credit rating service enterprises

1.2. Receiving authority: Ministry of Finance

1.3. Frequency of reporting: annually

1.4. Regulatory documents governing the reporting regime: Clause 1, Article 42 of Decree No. 88/2014/ND-CP dated September 26, 2014 of the Government on credit rating services and Article 3 of Circular No. 80/2020/TT-BTC dated September 3, 2020 of the Ministry of Finance guiding the method of submitting reports by enterprises providing credit rating services and government bond market makers as stipulated in Decree No. 88/2014/ND-CP dated September 26, 2014 of the Government on credit rating services and Decree No. 95/2018/ND-CP dated June 30, 2018 of the Government on issuance, registration, custody, listing, and trading of government bonds on the securities market.

2. Financial plan of the State Bank of Vietnam

2.1. Reporting subject: State Bank of Vietnam

2.2. Receiving authority: Ministry of Finance

2.3. Frequency of reporting: annually

2.4. Regulatory documents governing the reporting regime: Clause 2, Article 12 of Circular No. 195/2013/TT-BTC dated December 18, 2013 of the Ministry of Finance guiding the financial regime of the State Bank of Vietnam and Clause 1, Clause 2, Article 1 of Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance amending and supplementing regulations on periodic reporting within the authority to decide of the Minister of Finance in the field of banking finance.

3. Financial report of the State Bank of Vietnam

3.1. Reporting subject: State Bank of Vietnam

3.2. Receiving authority: Ministry of Finance

3.3. Frequency of reporting: quarterly, annually

3.4. Regulatory documents governing the reporting regime: Clause 2, Article 13 of Circular No. 195/2013/TT-BTC dated December 18, 2013 of the Ministry of Finance guiding the financial regime of the State Bank of Vietnam and Clause 3, Article 1 of Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance amending and supplementing regulations on periodic reporting within the authority to decide of the Minister of Finance in the field of banking finance.

4. Financial plan of the Vietnam Asset Management Company for the year

4.1. Reporting subject: Vietnam Asset Management Company

4.2. Receiving authority: State Bank of Vietnam, Ministry of Finance

4.3. Frequency of reporting: Annually

4.4. Regulatory documents governing the reporting regime: Article 10 of Circular No. 01/2017/TT-BTC dated January 5, 2017 of the Ministry of Finance guiding the financial regime for the Vietnam Asset Management Company and Article 2 of Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance amending and supplementing regulations on periodic reporting within the authority to decide of the Minister of Finance in the field of banking finance.

5. Financial report of the Vietnam Asset Management Company for the quarter, year...

5.1. Reporting subject: Vietnam Asset Management Company

5.2. Receiving authority: State Bank of Vietnam, Ministry of Finance

5.3. Frequency of reporting: quarterly, annually

5.4. Regulatory documents governing the reporting regime: Article 10 of Circular No. 01/2017/TT-BTC dated January 5, 2017 of the Ministry of Finance guiding the financial regime for the Vietnam Asset Management Company and Article 2 of Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance amending and supplementing regulations on periodic reporting within the authority to decide of the Minister of Finance in the field of banking finance.

6. Report on business operations and compliance with laws of enterprises engaged in debt buying and selling activities in provinces and cities

6.1. Reporting subject: People's Committee of provinces and centrally governed cities

6.2. Agency receiving report: Ministry of Finance.

6.3. Frequency of reporting: annually

6.4. Regulatory documents governing the reporting regime: Article 8 of Circular No. 53/2017/TT-BTC dated May 19, 2017 of the Ministry of Finance guiding the implementation of Decree No. 69/2016/ND-CP dated July 1, 2016 of the Government on conditions for engaging in debt buying and selling services and Article 3 of Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance amending and supplementing regulations on periodic reporting within the authority to decide of the Minister of Finance in the field of banking finance.

7. Report of the State Bank of Vietnam on the financial situation of credit institutions, foreign bank branches, microfinance organizations, Vietnam Credit Cooperatives Bank, and the system of People's Credit Funds

7.1. Reporting subject: State Bank of Vietnam

7.2. Agency receiving report: Ministry of Finance.

7.3. Frequency of reporting: semi-annually, annually

7.4. Regulatory documents governing the reporting regime: Clause 2, Article 12 of Circular No. 19/2018/TT-BTC dated February 12, 2018 of the Ministry of Finance guiding certain provisions on the financial regime for the Vietnam Credit Cooperatives Bank and Articles 4, 5, 6, and 7 of Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance amending and supplementing regulations on periodic reporting within the authority to decide of the Minister of Finance in the field of banking finance.

8. Audited financial report of enterprises engaged in foreigner-targeted electronic gaming with rewards

8.1. Reporting subject: Enterprises engaged in foreigner-targeted electronic gaming with rewards

8.2. Receiving authority: Ministry of Finance, Department of Finance, Department of Culture, Sports and Tourism, and local Tax Bureau

8.3. Frequency of reporting: annually

8.4. Regulatory documents governing the reporting regime: Article 23 of Circular No. 11/2014/TT-BTC dated January 17, 2014 of the Ministry of Finance guiding certain provisions of Decree No. 86/2013/ND-CP dated July 29, 2013 of the Government on foreigner-targeted electronic gaming with rewards and Article 8 of Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance amending and supplementing regulations on periodic reporting within the authority to decide of the Minister of Finance in the field of banking finance.

9. Business operation report of enterprises engaged in electronic gaming with rewards

9.1. Reporting subject: Enterprises engaged in foreigner-targeted electronic gaming with rewards

9.2. Receiving authority: Ministry of Finance, Department of Finance, Department of Culture, Sports and Tourism, and local Tax Bureau

9.3. Frequency of reporting: quarterly, annually

9.4. Reporting regulations: Article 23 of Circular No. 11/2014/TT-BTC dated January 17, 2014, issued by the Ministry of Finance guiding certain provisions of Decree No. 86/2013/NĐ-CP dated July 29, 2013, of the Government on operating electronic games with prizes for foreigners, and Article 8 of Circular No. 84/2020/TT-BTC dated October 1, 2020, issued by the Ministry of Finance amending and supplementing the reporting regime within the authority of the Minister of Finance's Decision in the field of financial banking.

10. Audited financial statements of enterprises operating horse racing, dog racing, and international football betting

10.1. Reporting entity: Enterprises operating horse racing, dog racing, and international football betting

10.2. Receiving agency: Ministry of Finance, Provincial Finance Department, and Local Tax Authority

10.3. Frequency: Annually

10.4. Reporting regulations: Clause 1 of Article 13 of Circular No. 101/2017/TT-BTC dated October 4, 2017, issued by the Ministry of Finance guiding certain provisions of Decree No. 06/2017/NĐ-CP dated January 24, 2017, of the Government on operating horse racing, dog racing, and international football betting, and Article 9 of Circular No. 84/2020/TT-BTC dated October 1, 2020, issued by the Ministry of Finance amending and supplementing the reporting regime within the authority of the Minister of Finance's Decision in the field of financial banking.

11. Business operation report of enterprises operating horse racing, dog racing, and international football betting

11.1. Reporting entity: Enterprises operating horse racing, dog racing, and international football betting

11.2. Receiving agency: Ministry of Finance and Local Finance Department

11.3. Frequency: Semi-annually, annually

11.4. Reporting regulations: Clause 2 of Article 13 of Circular No. 101/2017/TT-BTC dated October 4, 2017, issued by the Ministry of Finance guiding certain provisions of Decree No. 06/2017/NĐ-CP dated January 24, 2017, of the Government on operating horse racing, dog racing, and international football betting, and Article 9 of Circular No. 84/2020/TT-BTC dated October 1, 2020, issued by the Ministry of Finance amending and supplementing the reporting regime within the authority of the Minister of Finance's Decision in the field of financial banking.

12. Audited financial statements of casino operating enterprises

12.1. Reporting entity: Casino operating enterprises

12.2. Receiving agency: Ministry of Finance, Provincial Finance Department, and Local Tax Authority

12.3. Frequency: Annually

12.4. Reporting regulations: Clause 1 of Article 13 of Circular No. 102/2017/TT-BTC dated October 5, 2017, issued by the Ministry of Finance guiding certain provisions of Decree No. 03/2017/NĐ-CP dated January 16, 2017, of the Government on operating casinos, and Article 10 of Circular No. 84/2020/TT-BTC dated October 1, 2020, issued by the Ministry of Finance amending and supplementing the reporting regime within the authority of the Minister of Finance's Decision in the field of financial banking.

13. Business operation report of casino operating enterprises

13.1. Reporting entity: Casino operating enterprises

13.2. Receiving agency: Ministry of Finance, Provincial Finance Department, Provincial Department of Culture, Sports and Tourism (or Provincial Department of Culture and Sports), and Local Tax Authority

13.3. Frequency: Semi-annually, annually

13.4. Reporting regulations: Clause 2 of Article 13 of Circular No. 102/2017/TT-BTC dated October 5, 2017, issued by the Ministry of Finance guiding certain provisions of Decree No. 03/2017/NĐ-CP dated January 16, 2017, of the Government on operating casinos, and Article 10 of Circular No. 84/2020/TT-BTC dated October 1, 2020, issued by the Ministry of Finance amending and supplementing the reporting regime within the authority of the Minister of Finance's Decision in the field of financial banking.

14. Pension fund management activity report, risk management report, and internal control system report

14.1. Reporting entity: Pension fund management enterprises

14.2. Receiving agency: Ministry of Finance; Ministry of Labor, Invalids and Social Affairs

14.3. Frequency: Annually

14.4. Reporting regulations: Article 32 of Decree No. 88/2016/NĐ-CP dated July 1, 2016, of the Government on voluntary supplementary pension programs, Article 6 of Circular No. 86/2017/TT-BTC dated August 15, 2017, guiding certain provisions of Decree No. 88/2016/NĐ-CP, and Article 11 of Circular No. 84/2020/TT-BTC dated October 1, 2020, issued by the Ministry of Finance amending and supplementing the reporting regime within the authority of the Minister of Finance's Decision in the field of financial banking.

15. Report on the operation status of local development investment funds

15.1. Reporting entity: Local development investment funds

15.2. Receiving agency: Ministry of Finance; People's Committee of the province; Provincial Finance Department, and State Bank Branch in the province, city

15.3. Frequency: Quarterly and annually

15.4. Reporting regulations: Article 23 of Circular No. 28/2014/TT-BTC dated February 25, 2014, issued by the Ministry of Finance guiding the financial management mechanism of local development investment funds, and Article 12 of Circular No. 84/2020/TT-BTC dated October 1, 2020, issued by the Ministry of Finance amending and supplementing the reporting regime within the authority of the Minister of Finance's Decision in the field of financial banking.

16. Financial statements of the Vietnam Bank for Social Policies

16.1. Reporting entity: Vietnam Bank for Social Policies

16.2. Receiving agency: Ministry of Finance

16.3. Frequency: Quarterly, annually

16.4. Reporting regulations: Clause 4 of Article 16 of Circular No. 62/2016/TT-BTC dated April 15, 2016, issued by the Ministry of Finance guiding the implementation of the Financial Management Regulation for the Vietnam Bank for Social Policies promulgated together with Decision No. 180/2002/QĐ-TTg dated December 19, 2002, and Decision No. 30/2015/QĐ-TTg dated July 31, 2015, of the Prime Minister, and Article 13 of Circular No. 84/2020/TT-BTC dated October 1, 2020, issued by the Ministry of Finance amending and supplementing the reporting regime within the authority of the Minister of Finance's Decision in the field of financial banking.

17. Financial statements of the Credit Guarantee Fund for Small and Medium-Sized Enterprises

17.1. Reporting entity: Local Credit Guarantee Fund for Small and Medium-Sized Enterprises

17.2. Receiving agency:

+ For semi-annual reports: People's Committee of the province, Department of Finance, Branch of the State Bank of Vietnam in the province where the Guarantee Fund was established and operates.

+ For annual reports: Ministry of Finance, State Bank of Vietnam, and Ministry of Planning and Investment.

17.3. Frequency: Semi-annually, annually

17.4. Documents governing the reporting regime: Article 44, Article 45 of Decree No. 34/2018/ND-CP dated March 8, 2018 of the Government on the establishment, organization, and operation of the Guarantee Fund for Small and Medium Enterprises, Article 20 of Circular No. 15/2019/TT-BTC dated March 18, 2019 of the Ministry of Finance guiding the financial management mechanism and assessment of the effectiveness of the operations of the Guarantee Fund for Small and Medium Enterprises, and Article 16 of Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance amending and supplementing the provisions on the regular reporting system within the authority of the Minister of Finance in the field of finance and banking.

18. Report on the management and utilization of environmental remediation guarantee funds for mineral extraction activities by the Environmental Protection Fund.

18.1. Reporting entities: The Vietnam Environmental Protection Fund and provincial-level Environmental Protection Funds.

18.2. Receiving authorities: Provincial People's Committees, the Ministry of Natural Resources and Environment.

18.3. Frequency of reporting: Quarterly, annually.

18.4. Documents governing the reporting regime: Clause 3 of Article 8 of Circular No. 08/2017/TT-BTC dated January 24, 2017 of the Ministry of Finance guiding the management and use of environmental remediation guarantee funds for mineral extraction activities at the Environmental Protection Fund, and Article 17 of Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance amending and supplementing the provisions on the regular reporting system within the authority of the Minister of Finance in the field of finance and banking./.