Decision No. 96/2004/QD-BCN of the Ministry of Industry stipulates the financial reporting regime for other enterprises under State-owned Corporations and directly under the Ministry of Industry. These regulations apply to the preparation and submission of quarterly and annual financial reports, including consolidated and detailed indicators.
Scope of application
Other enterprises under State-owned Corporations and directly under the Ministry of Industry, representatives of state capital in other enterprises, direct managers of state capital in other enterprises.
Key points
- For joint-stock companies with state capital: Direct managers must prepare quarterly and annual reports to be sent to State-owned Corporations or Companies, while representatives must compile and send reports to the Ministry of Industry (Department of Finance and Accounting) within a specified time frame.
- For other enterprises where the Ministry of Industry acts as representative: Direct managers of state capital must prepare quarterly and annual reports to be sent to the Ministry of Industry (Department of Finance and Accounting) within a specified time frame.
- Financial reports include consolidated indicators such as total equity, revenue realized, profit realized, average number of employees used annually, total wage fund, actual wages paid, and average income (VND/month/person).
- Representatives and direct managers of state capital must prepare reports according to Form No. 1 and Form No. 2 issued together with Circular No. 64/2001/TT-BTC.
- Deadline for submitting reports: Direct managers must submit quarterly reports no later than the first day of the first month of the following quarter, and annual reports no later than April 30 of the following year; representatives must compile and submit semi-annual reports no later than July 31, and annual reports no later than May 31 of the following year.
🌐 Social impact of this document
- Positive impact: Helps the Ministry of Industry grasp the financial situation of other enterprises under State-owned Corporations and directly under the Ministry of Industry, thereby enabling more effective management measures.
- Negative impact: Increases the burden of time and workload for representatives and direct managers of state capital in other enterprises.
❓ Frequently asked questions
Which enterprises need to comply with these regulations?
Other enterprises under State-owned Corporations and directly under the Ministry of Industry, representatives of state capital in other enterprises, direct managers of state capital in other enterprises.
How must direct managers prepare financial reports?
Direct managers must prepare quarterly and annual reports (Form No. 1 and Form No. 2) to be sent to State-owned Corporations or Companies, representatives, no later than the first day of the first month of the following quarter for quarterly reports, and no later than April 30 of the following year for annual reports.
How must representatives compile financial reports?
Representatives must compile the indicators of the report (Form No. 2) for each type of enterprise with state participation, analyze and prepare reports to be sent to the Ministry of Industry (Department of Finance and Accounting), no later than July 31 for semi-annual reports, and no later than May 31 of the following year for annual reports.
What indicators must be included in financial reports?
Financial reports include consolidated indicators such as total equity, revenue realized, profit realized, average number of employees used annually, total wage fund, actual wages paid, and average income (VND/month/person).
What is the deadline for submitting reports?
Direct managers must submit quarterly reports no later than the first day of the first month of the following quarter, and annual reports no later than April 30 of the following year; representatives must compile and submit semi-annual reports no later than July 31, and annual reports no later than May 31 of the following year.
Full text
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MINISTRY OF INDUSTRY |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 96/2004/QĐ-BCN |
Hanoi, September 17, 2004 |
Pursuant to …;
Regarding the issuance of the Financial Reporting System for Other Enterprises under State-Owned Corporations and Directly Under the Ministry of Industry
THE MINISTER OF INDUSTRY
Pursuant to Decree No. 55/2003/NĐ-CP dated May 28, 2003 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Industry;
Pursuant to Decree No. 73/2000/NĐ-CP dated December 6, 2000 of the Government on the issuance of the Management Regulation for State Capital in Other Enterprises and Circular No. 64/2001/TT-BTC dated August 10, 2001 of the Ministry of Finance guiding the implementation of the Management Regulation for State Capital in Other Enterprises.
At the proposal of the Director of the Department of Finance and Accounting.
DECISION:
Article 1. Issuing the Financial Reporting System for Other Enterprises under State-Owned Corporations and Directly Under the Ministry of Industry.
Article 2. This Decision shall take effect fifteen days from the date of publication in the Official Gazette.
Article 3. The Heads of the Ministry's Office, the Inspector General of the Ministry, the Directors of relevant Departments of the Ministry, the General Directors of State-Owned Corporations, the Directors of Other Enterprises, the State Capital Representatives, and the Persons Directly Managing State Capital in Other Enterprises shall be responsible for implementing this Decision.
| Place of Receipt: - As per Article 3, - Ministries: Finance, Home Affairs, Justice, - State Bank of Vietnam, - Official Gazette, - To be filed with the Office, Finance and Accounting. |
MINISTRY OF INDUSTRY DEPUTY MINISTER |
REGULATIONS
FINANCIAL REPORTING SYSTEM FOR OTHER ENTERPRISES UNDER STATE-OWNED CORPORATIONS AND DIRECTLY UNDER THE MINISTRY
(Issued together with Decision No. 96/2004/QĐ-BCN dated September 17, 2004 of the Ministry of Industry)
PART I
GENERAL PROVISIONS
Article 1.This regulation applies to the implementation of financial reporting systems in other enterprises through state capital representatives and persons directly managing state capital in other enterprises under state-owned corporations and directly under the Ministry of Industry.
Article 2.Some terms in this regulation are understood as follows:
1. "Other enterprise" refers to an enterprise operating under the Enterprise Law; the Law on Foreign Investment in Vietnam;Maleor the Law on Cooperatives. It includes:foreign-invested enterprises, joint-stock companies, limited liability companies...
2. "State capital in other enterprises" refers to the amount of capital belonging to the state invested by the budget or state-owned enterprises into other enterprises; including state capital in state-owned enterprises that have completed shareholding reform.
3. "State capital representative in other enterprises" (hereinafter referred to as the representative) is the organization or individual specified in Article 6 of the Management Regulation for State Capital in Other Enterprises issued together with Decree No. 73/2000/NĐ-CP dated December 6, 2000 of the Government.4. "Person directly managing state capital in other enterprises" (hereinafter referred to as the person directly managing) is the person appointed by the representative to exercise the rights and obligations of a capital contributor or state shareholder. The person directly managing may operate full-time or concurrently. In cases where there are multiple persons directly managing in one other enterprise, the representative must appoint a person in charge to coordinate the activities of those directly managing to fulfill the assigned rights and obligations.
For joint-stock enterprises with state capital represented by state-owned corporations or state-owned companies:
Chapter II
SPECIFIC PROVISIONS
Article 3. For the person directly managing: Periodically
every quarter and annually must prepare reports (Form 1 and Form 2 issued together with Circular 64/2001/TT-BTC dated August 10, 2001) and send them to the representative (state-owned corporation or state-owned company). The deadline for submitting the report is no later than the first day of the first month of the next quarter (quarterly report) and April 30 of the following year (annual report). For the representative: Based on the financial statements of other enterprises and periodic reports from the person directly managing. Every six months and annually.
the representative is responsible for compiling the key indicators of the report (Form 2) according to each type of enterprise with state capital investment: foreign-invested enterprises, joint-stock companies, limited liability companies... Analyze and prepare a report on the financial situation of the enterprise in accordance with the provisions of Clause 2, Article 8 of the accompanying Regulation and submit it to the Ministry of Industry (Department of Finance and Accounting). The deadline is no later than July 31 for the six-month report and May 31 of the following year for the annual report. For other enterprises where the Ministry of Industry acts as the Representative and appoints the Person Directly Managing State Capital: The person directly managing state capital must prepare quarterly and annual reports (Form 1 and Form 2 issued together with Circular 64/2001/TT-BTC dated August 10, 2001) and submit them to the Ministry of Industry (Department of Finance and Accounting) no later than the first day of the first month of the next quarter for the quarterly report and April 30 of the following year for the annual report..
Article 4. During the implementation process, if there are any difficulties, they should be reported to the Ministry of Industry (Department of Finance and Accounting at address 54 Hai Ba Trung Street, Hanoi) for resolution.Enterprise files
Chapter III
IMPLEMENTATION
Article 5.Business registration number . . . Date . . .
Form 1
Business activities:
1. NAME OF ENTERPRISE
2. Address, telephone, fax
3. Registered capital:
4. Of which: State capital
5. Some key indicators
Year . . .
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Total equity |
Unit calculation |
Area of land managed and used |
Year . . . |
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1. m² Year . . . |
VND |
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2. Revenue realized: |
Of which: Exports |
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3. Profit (+), Loss (-) realized Post-tax profit |
VND USD |
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4. Dividends distributed on state capital |
VND |
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5. Total tax payable at the end of the reporting period |
VND |
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6. Of which: Various taxes |
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7. Average number of employees used during the year people |
VND VND |
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8. Total wage fund realized |
Average income (VND/month/person) |
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9. Amount of state capital to be recovered from employees who borrowed to purchase shares |
person |
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10. - Amount collected in the year |
VND |
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11. Value of state shares granted to employees for dividends : Data for items 1, 2, 11 taken from the end-of-year figures. |
VND VND |
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12. The value of the NN shares issued to employees as dividends |
VND |
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Remarks: Figures for items 1, 2, and 11 shall be based on the end-of-year figures. |
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SUMMARY APPLICATION FOR DEBT MORATORIUM LOANS FOR POULTRY FARMERS WHO SUFFERED LOSSES FROM AVIAN INFLUENZA AND STILL HAVE OUTSTANDING DEBTS AS OF NOVEMBER 30, 2005
Report on some financial indicators for the quarter ... year 200...
Pursuant to Circular No. 64/2001/TT-BTC dated August 10, 2001 guiding the implementation of Decree No. 73/2000/NĐ-CP dated December 6, 2000 of the Government
(applicable to representatives and those directly managing State capital in other enterprises)
1. Name of the enterprise:
2. Business Registration Certificate number ... Date ... (applicable for the report
3. Business fields: of those directly \
4. Address, telephone, FAX THE HEAD OF THE MINISTRY’S OFFICE, THE HEAD OF THE MINISTRY’S INSPECTION DEPARTMENT, THE HEADS OF THE DEPARTMENTS, THE DIRECTOR OF THE VIETNAM CIVIL AVIATION ADMINISTRATION, THE CHIEF EXECUTIVE OFFICER OF THE VIETNAM AIRPORTS CORPORATION - CPTP, AND THE HEADS OF THE AUTHORITIES, ORGANIZATIONS, AND INDIVIDUALS CONCERNED ARE RESPONSIBLE FOR IMPLEMENTING THIS CIRCULAR./.)
5. Registered Capital:
Year . . .
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Code Number |
Beginning Year |
Ending Quy |
Cumulative account ngày 22 tháng 9 năm 2016. Mức thu vé lượt áp dụng kể từ ngày 22 tháng 9 năm 2016. Mức thu vé tháng, vé quý áp dụng kể at the beginning of the year |
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I- Total Assets |
250 |
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1- Short-term Financial Investments |
120 |
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- Provision for Decrease in Value of Short-term Investments (*) |
129 |
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2- Accounts Receivable: - Difficult-to-collect Accounts Receivable - Provision for Difficult-to-collect Accounts Receivable (*) |
130 |
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3- Inventory: - Finished Goods Inventory - Merchandise Inventory - Provision for Decrease in Value of Inventory (*) - Surplus Materials, Merchandise, Others |
140 |
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4- Missing Assets Pending Disposal |
154 |
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5- Fixed Assets: - Original Cost (212+215+218) - Accumulated Depreciation (*) (213+216+219) |
210 |
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II- Total Sources of Funds |
430 |
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1- Sources of Funds and Reserves: - Operating Capital - Revaluation Gain/Loss - Exchange Rate Difference - Development Investment Reserve - Financial Reserve - Undistributed Profit - Construction Investment Capital |
410 411 412 413 414 415 416 417 |
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2- Other Operating Expenses: - Unemployment Assistance Reserve Fund - Reward and Welfare Fund |
420 421 422 |
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3- Short-term Debts - Overdue Debts - Government Budget Debt |
310 - 315 |
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4- Long-term Debts - Foreign Debts |
320 |
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5- Other Debts |
330 |
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III- Business Operation Results ( Occurred in the Quarter, Year ) |
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+ |
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1- Net Revenue |
10 |
+ |
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2- Net Profit from Production and Business Operations |
30 |
+ |
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3- Net Profit from Financial Activities |
40 |
+ |
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4- Abnormal Profit |
50 |
+ |
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5- Profit Before Tax |
60 |
+ |
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6- Corporate Income Tax Payable |
70 |
+ |
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7- Post-Tax Profit including: - To establish enterprise reserves - For Additional Investment - To Distribute Among Shareholders |
80 |
+ |
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IV- Dividends Distributed and Capital Recovery |
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1- Dividends Distributed: - Amount transferred to the fund for restructuring and equitization support (HTSX and CPH) or总公司或公司 |
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+ |
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2- Recovery of deferred share sales proceeds: - Amount transferred to the fund or总公司或公司 |
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+ |
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3- Recovery of shares issued to employees: - Of which transferred to the fund for restructuring and equitization support (HTSX and CPH) or总公司或公司 |
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+ |
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4- Sale of state-owned shares in the enterprise: - Withdrawal of capital or of which transferred for to the fund for restructuring and equitization support (HTSX and CPH) or总公司或公司 5- Additional investment in the enterprise: |
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+ |
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From sources - V- Labor - Wages: |
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+ |
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Total number of employees (persons) |
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- - Total wages and salaries (VND) - Average income (VND/month) VI- Value of a share of a joint-stock company |
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+ + |
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(*) Recorded as a negative number in parentheses (. . .) (**) |
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(**) This indicator is determined based on market transactions on the securities exchange (for listed companies), or estimated by those directly managing.
VII- Analysis, Evaluation, and Recommendations:
Representative signing, stamping
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(applicable for representatives reporting) (applicable for representatives reporting) Directly managing person signing, full name recorded
(applicable for managers reporting) September 2004 |
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MINISTRY OF INDUSTRY ------------------- |
Hanoi, on Number:----------------------(1) |
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WORK REPORT FORM |
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Respectfully submitted to Comrade Deputy Minister Châu Huệ Cẩm...
Submitting agency: Department of Finance and Accounting
Issue submitted: Decision to issue financial reporting regulations
Attached documents: Comments from the Legal Affairs Department
1. Summary of content and recommendations (opinions of submitting agency; opinions of relevant government agencies; opinions of coordinating departments) (3)
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Decision to issue financial reporting regulations for other enterprises
On August 30, 2004, Comrade Deputy Minister signed the decision submitted by the Department of Finance and Accounting (attached) but it has not been issued yet.
On September 7, 2004, the Legal Affairs Department sent the draft for direct comments, the Department of Finance and Accounting found the remarks and supplements from the Legal Affairs Department reasonable. Therefore, the Department of Finance and Accounting has adjusted and submitted the decision for Comrade Deputy Minister's signature attached with this submission. Respectfully submit for Comrade Deputy Minister's consideration and approval. 2. Recommendation of the handler (sign and write full name): DT 323
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Degree of confidentiality:
Nguyen 3. State management in the field of forensic appraisal; Portable gas fire extinguisher with a capacity of no less than 3kg or portable water-based fire extinguisher with a capacity of no less than 6 liters |
Urgency level:
3. Opinion of the head of the submitting agency: |
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Resolution of Ministry Leadership
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SOCIALIST REPUBLIC OF VIET NAM
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MINISTRY OF INDUSTRY |
Department of Finance and Accounting YEAR |
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Hanoi, September 8, 2004 |
Independence - Freedom - Happiness ----------------- |
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- Legal Affairs Department |
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Respectfully submitted to: - Cadre and Civil Servant Organization Department
Following the instructions of the Ministry of Industry Leadership, the Department of Finance and Accounting hereby forwards to your department Circular No. 94/HHĐTTC dated
and Circular No. 58/HHĐTTC01/9/2004 from VAFI July 1930/6/2004Therefore, we request your department to provide comments so that the Department of Finance and Accounting can report to the leadership of the Ministry of Industry.
Please send your comments to the Department of Finance and Accounting (Room 323) before
to compile and report to the leadership of the Ministry of Industry.10/09/04Respectfully submitted,
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MINISTRY OF INDUSTRY |
Department of Finance and Accounting YEAR |
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Hanoi, September 8, 2004 |
Independence - Freedom - Happiness ----------------- |
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- Legal Affairs Department |
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- Planning Department
- Energy and Oil Department
Following the instructions of the Ministry of Industry Leadership, the Department of Finance and Accounting hereby forwards to your department Circular No. 3037/CV-KTT dated31/8/2004 from Vietnam Coal CorporationMale regarding proposals for mechanisms to increase accumulation to supplement the Development Investment Reserve of the enterprise
Please send your comments to the Department of Finance and Accounting (Room 323) before
to compile and report to the leadership of the Ministry of Industry.13/09/04Respectfully submitted,
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