Circular No. 98/2014/tt-Btc: The Accounting Guidelines Of Infrastructure Assets Of Road Traffic

Original Language Title: Thông tư 98/2014/TT-BTC: Hướng dẫn kế toán tài sản kết cấu hạ tầng giao thông đường bộ

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FINANCE MINISTRY
Number: 98 /2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, July 25, 2014

IT ' S SMART

Asset Accounting Guide to road traffic infrastructure

____________________

Law Law Base June 17, 2013;

Base of Protocol 128 /2004/ND-CP May 31, 2004 of the Government Regulation details and guidelines for some of the provisions of the Accounting Law in the field of state accounting;

Base of Protocol 10 /2013/NĐ-CP January 11, 2013 of the Government regulates the management, use and exploitation of the structural property infrastructure;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of Finance;

On the recommendation of the Chief of Accounting and Audit,

The Minister of Finance issued the Financial Accounting Guide to the infrastructure of road traffic.

Chapter I

GENERAL REGULATION

What? 1. The adjustment range

This information provides evidence from accounting, accounting accounts, and accounting books used to fissure the assets of the road traffic infrastructure (later called road infrastructure assets, abbreviated TSHTB).

What? 2. Subject applies

This information applies to the agencies, units (later called units) that implement the property accounting of the combined road traffic infrastructure in accordance with Article 18 of the number of protocols. 10 /2013/NĐ-CP January 11, 2013 of the Government, including:

1. The road or agency management bureau, the unit is assigned directly by the Ministry, the Central Authority to manage the infrastructure of the road traffic infrastructure;

2. Department of Transport;

3. District of the District of the District, District, Town, Province of the Province (later known as the District People's Committee);

4. Social People 's Committee, ward, town (later known as the Social People' s Committee);

5. Other units are charged with the authority to deliver on road infrastructure accounting.

Chapter II

SPECIFIC REGULATION

What? 3. Regulation of Account 217-Road Infrastructure

1. This account is used to reflect the existing value and the increased volatility situation, reducing the entire TSHTB that the unit is entrusted with and the accounting of the price.

2. Principles of Account of Account 217-Road Infrastructure

a) Only the accounting of this account the TSHTDB satisfactoring the standard and regulatory conditions at Article 16 of the Digital Protocol 10 /2013/NĐ-CP The accounting subject is TSHTB by regulation at Article 17 of the Digital Protocol. 10 /2013/NĐ-CP The unit was entrusted with management and accounting. Do not reflect on this account the TSHTSB value that the unit receives the management trust.

b) The accounting must follow the integer details of the TSHTB, depending on the time of formation, the TSHTB principle is defined as follows:

-For TSHTB to complete its use from 1 March 2013: As the value of the project's decision was completed by the state authority approved by the state authority;

-To the existing TSHTB prior to March 1, 2013: As the value specified under the TSHTB price spreadsheet stipulated at the Finance of the Ministry of Finance-Ministry of Transport "Regulation of Road Infrastructure Value Table".

-For TSHTB to receive a transfer: It is the value of the property that is written in the Table of Road Property Exchange.

c) The TSHTB principle is only changed in the following cases:

-Review the TSHTB principle at the discretion of the state agency with jurisdiction;

-Upgraded, expanded under approved authorship project;

-severely damaged by natural disasters, enemy disasters, unimpediability, or other breakthroughs required to reduce the principle of the law.

d) TSHTB of the unit was given down due to various reasons, such as: The transfer, liquoration, loss, detection of a lack of inventory, removal of one or some parts, severely damaged by natural disasters, enemy disasters, innumisability.

The TSHTB is liquorated as unusable assets or inefficient repairs; the old TSHTB demolition to invest construction of the new TSHTB; the State Agency has the authority to regulate the planning of making part or the entire TSHTB not using the use. It's an original purpose.

When reducing TSHTB, the accounting must complete the procedure, determine the correct expense and income (if any). The basis of relevant evidence, accounting for each specific case.

All cases increase, the TSHTB reduction must be based on the first manifest report or the additional manifest report to complete the TSHTB accounting records.

e) Every case of discovery, the lack of TSHTB has to be traced to the cause, who is responsible and processed in time for the prescribed accounting.

g) TSHTB must be monitored in detail for each object, according to each type of TSHTB and location of management, extraction, use of TSHTB.

3. The texture and reflection of Account of Account 217-Road Infrastructure

a)

-The price of TSHTB increases due to management, due to the transfer.

-Adjustment of TSHTD-B ' s price due to upgrade, expansion of the approved project with approval;

-Other cases increase the price of TSHTB (For example, reevaluate TSHTB by the decision of the competent authority).

b) There's an Account 217

-The price of TSHTB decreases due to the transfer to another unit according to the decision of the competent authority or due to damage, to the level;

-The price of TSHTB decreases due to removal of some parts, narrowing the project or other causes.

-Other cases that reduce the price of TSHTB (severely damaged by natural disasters, foes, inviable incidents or other breakthroughs that have to fission the principle in accordance with the regulation of the law; reassessment TSHTB by decision). of the authority of the authority.

c) The balance of Account 217 on the debt: The balance reflects the existing TSHTDB integer that the unit is entrusted with and the accounting.

d) Account 217-The road infrastructure assets with 7 accounts grade 2:

-Account 2171-Tang and auxiliary works attached to the road: Refleft of the value of the road and the auxiliary works attached to the road (including the road bridge under 25m, the sewers) that the unit is entrusted with and the accounting. This account opens details of level 3 accounts:

Account 21711-Highway value reflects the value of the highway in which the unit is entrusted with management and accounting. The account contains two 4-year-grade accounts: Account 217111-Route 06 lane; Account 217112-Route 04.

Account 21712-Route: Reflexation of the value of the highway in which the unit is entrusted with the management and the accounting. This account includes 6 4-degree accounts: Account 217121-Level I; Account 217122-Level II; Account 217123-Level III; Account 217124-Level IV; Account 217125-Level V; Account 217126-Level VI (rank AH).

Account 21713-Provincial Way: reflect the value of the provincial road in which the unit is entrusted with management and accounting. This account consisted of 06 accounts issued 4: Account 217131-Level I; Account 217132-Level II; Account 217133-Level III; Account 217134-Level IV; Account 217135-Level V; Account 217136-Level VI (rank AH).

Account 21714-Arrondissement: Reflation of the value of the district by which the unit is entrusted with the management and the accounting. This account consisted of 06 accounts issued 4: Account 217141-Level I; Account 217142-Level II; Account 217143-Level III; Account 217144-Level IV; Account 217145-Level V; Account 217146-Level VI (rank AH).

21715-Street account: Refleonation of the value of the line in which the unit is entrusted with the management and the accounting. This account consisted of 06 accounts grade 4: Account 217151-Level I; Account 217152-Level II; Account 217153-Level III; Account 217154-Level IV; Account 217155-Level V; Account 217156-Level VI (rank AH).

Account 21716-Urban tract: Refler of the value of the urban road in which the unit is entrusted with the management and the accounting. This account includes 6 4-grade accounts: Account 217161-Special Urban; Account 217162-Type I; Account 217163-Type II; Account 217164-Type III; Account 217165-Type IV; Account 217166-Type V.

-Account 2172-long road bridge from 25m onwards and auxiliary works attached to the road bridge: Refleft of the value of the road bridge from 25m onward and the auxiliary works attached to the road bridge in which the unit is entrusted with management and accounting. This account opens details of level 3 accounts:

Account 21721-The bridge has a tempo length of < = 15m: Refleft of the sphere's value has length < = 15m and the auxiliary works are attached to the road bridge in which the unit is entrusted with the management and the accounting.

Account 21722-Bridge at length > 15m: Refleft of the value of the bridge has a metre length > 15m and auxiliary works attached to the road bridge in which the unit is entrusted with management and accounting.

-Account 2173-Tunnel and auxiliary works attached to the road tunnel: Reflation of the value of the road tunnel and the auxiliary works attached to the road tunnel in which the unit is entrusted with management and accounting. This account opens details of level 3 accounts:

Account 21731-Level I: Reflation of the value of the road tunnel and the auxiliary works attached to the Grade I road tunnel in which the unit is entrusted with management and accounting.

Account 21732-Level II: Reflation of the value of the road tunnel and the auxiliary works attached to the Grade II road tunnel in which the unit is entrusted with management and accounting.

Account 21733-Level III: Reflation of the value of the road tunnel and the auxiliary works attached to the Grade III road tunnel in which the unit is entrusted with management and accounting.

Account 21734-Level IV reflects the value of the road tunnel and auxiliary works attached to the IV-level road tunnel in which the unit is entrusted with management and accounting.

-Account 2174-The stations reflect the value of the types of stations where the unit is entrusted with the management and the accounting. This account opens details of level 3 accounts:

Account 21741-Car payload checkpoint: Reflation of the value of the truck payload stations in which the unit is entrusted with management and accounting. The account includes 4 4: Account 217411-Simple; Account 217412-Just; Account 217413-Large; Account 217414-Very Large.

Account 21742-The toll booth: Refler the value of the toll stations the unit is entrusted with and the accounting. This account contains 3 4-grade accounts: Account 217421-Automatic; Account 217422-Reautomatic; Account 217423-The Chancellor.

Account 21743-Stop the value of the rest stations where the unit is entrusted with management and accounting. The account is comprised of 04 accounts grade 4: Account 217431-Type I; Account 217432-Type II; Account 217433-Type III; Account 217434-Type IV.

Account 21748: The other station reflects the value of other stations in addition to the types on which the unit is entrusted with and accounting.

-Account 2175-Bay, landfill: Refleerate the value of the quay, the beach where the unit is entrusted with management and the accounting. This account opens details of level 3 accounts:

Account 21751-Road Ferry Terminal of auxiliary works attached to the road ferry terminal: Reflation of the value of road ferries and auxiliary works attached to the road ferry that the unit is entrusted with management and accounting. This account consisted of 06 accounts issued 4: Account 217511-Level I; Account 217512-Level II; Account 217513-Level III; Account 217514-Level IV; Account 217515-Level V; Account 217516-Level VI.

Account 21752-Wharf: Reflation of the value of the types of berths that the unit is entrusted with and the accounting. The account includes 6 4: Account 217521-Type I; Account 217522-Type II; Account 217523-Type III; Account 217524-Type IV; Account 217525-Type V; Account 217526-Type VI.

Account 21753-parking lot: Reflation of the value of the types of parking lots the unit is entrusted with and the accounting. The account is comprised of 04 accounts grade 4: Account 217531-Type I; Account 217532-Type II; Account 217533-Type III; Account 217534 -Type IV.

Accounts 21758-Bund, on the other hand: Refler the value of the quay, other than the above types in which the unit is entrusted with management and accounting.

-Account 2176-State of the Road Management: Refleonation of the value of road management counties in which the unit is entrusted with management and accounting. This account includes 2 high-level accounts:

Account 21761-Level III: Refleonation of the value of the Grade III road management counties in which the unit is entrusted with management and accounting;

Account 21762-Level IV: Refleonation of the value of the IV-level road managers in which the unit is entrusted with management and accounting.

-Account of the other 2178-TSHTB: Reflefactor of the existing value and the volatility situation of other TSHTB-s that the unit is entrusted with and the accounting.

4. The accounting method accounting for some key economic activity.

a) Accounting for TSHTB

The TSHTB is up due to the agency's authorship authority, the first reported report base, writing:

Debt TK 217-TSHTB

There are TK 467-The source of funding has formed the TSHTB.

-TSHTB increases due to the transfer from the other unit, the report base adds TSHTB, writing:

Owe TK 217-TSHTDB (Original)

There are TK 218-The TSHTB wear (if available).

There are TK 467-The source of funding has formed the TSHTB (Value remaining).

-The TSHTB increase due to new construction, upgrade, expansion of the project. When the project was completed, the base on the decision to approve the completed project (for the completed project was approved of the decision); the A-B (for the project to complete wait for approval approval), writing:

Debt TK 241-XDCB left

There are TK 331-Articles paid (3311).

At the same time, record the TSHTB principle:

Debt TK 217-TSHTDB (By upgrade cost, extension)

There are TK 241-XDCB unfinished.

At the same time, the increase in funding has formed TSHTB:

Debt TK 441-Investment Cost XDCB

There are TK 467-The TSHTB-forming budget.

The TSHTDB increase in the investment holder is an upgrade, renovation, project extension, TSHTB transaction recipient.

Debt TK 217-TSHTDB (By upgrade cost, extension)

There are TK 467-The TSHTB-forming budget.

b) TSHTB reduction accounting

-When a decision by the competent grant requires the unit to transfer TSHTB to other units that continue to monitor management and accounting, write:

Debt TK 467-The cost of funding has formed TSHTB (Value left)

Debt TK 218-The TSHTB Trail (Accumulated Depreciation Value)

There are TK 217-TSHTB.

-The TSHTDB delivery unit case for investors in the time of the project contract implementation, based on the decision of the competent level to allow the unit to record TSHTB, write:

Debt TK 467-The cost of funding has formed TSHTB (Value left)

Debt TK 218-The TSHTB Trail (Accumulated Depreciation Value)

There are TK 217-TSHTB.

-The TSHTB case is severely damaged by natural disasters, enemy disasters, inviable incidents or other breakthroughs, based on the decision of the competent level to allow the unit to record TSHTB, writing:

Debt TK 467-The cost of funding has formed TSHTB (Value left)

Debt TK 218-The TSHTB Trail (Accumulated Depreciation Value)

There's TK 217-TSHTB.

-The damaged TSHTB case cannot continue to use or repairs are not effectively granted jurisdiction. Upon receiving full records that allow the liquorship of the authority to be competent, the Social People ' s Committee says:

The TSHTB record has liquorated, says:

Debt TK 467-The cost of funding has formed TSHTB (Value left)

Debt TK 218-The TSHTB Trail (Accumulated Depreciation Value)

There are TK 217-TSHTB.

Reflecting the number of the TSHTB liques, write:

Owes TK 819-The Social Budget has not passed the Treasury (8192)

There are TK related.

Reflect the record number of TSHTB liqueit, write:

Debt of related TK

There are TK 719-The financial collection has not been through the Treasury (7192).

After the completion of the TSHTB liquation work, the accountant makes the procedure to file liquoration to NSNN at KBNN, writing:

Owe TK 112-Money to the Bank, Treasury

There's TK 111 -Cash.

The deposit base was confirmed by KBNN, accounting records:

Debt TK 719-u-to-treasury has not been passed through the Treasury with TK 714-a collection of communes passed through the Treasury.

Same time:

Owes TK 814-The commune budget through the Treasury

There are TK 819-The state budget has not been through the Treasury.

-The damaged TSHTB case cannot continue to use or repairs are not effectively granted jurisdiction. When the full file allows for the liquoration of the competent level, the units of the 1, 2, 3, 5 Articles 2

The TSHTB record has liquorated, says:

Debt TK 467-The cost of funding has formed TSHTB (Value left)

Debt TK 218-The TSHTB Trail (Accumulated Depreciation Value)

There are TK 217-TSHTB.

Reflecting the number of the TSHTB liques, write:

Owe TK 511-Revenues (5118) (TSHTB)

There are TK related.

Reflect the record number of TSHTB liqueit, write:

Debt of related TK

There are TK 511-Toll (5118) (TSHTB).

The amount difference is greater than the cost of the unit TSHTB the unit must submit to NSNN, write:

Owe TK 511-Revenues (5118) (TSHTB liquoration Details)

There are TK 333-State receivship (3338).

c) The TSHTB problem found a lack when inventory:

-For township-level UBND: In the case of the missing TSHTB case, during the pending decision time, the base accounting of the inventory results to record TSHTB, write:

Debt TK 467-The cost of funding has formed TSHTB (Value left)

Debt TK 218-The TSHTB Trail (Accumulated Depreciation Value)

There are TK 217-TSHTB.

Reflecting the remaining value of the missing TSHTB, the loss must be revoked, says:

Debt TK 311-The receivable (Value left) (3118)

There are TK 719-The financial collection has not been through the Treasury (7192).

When the decision is made, the base used to be a specific case:

If you allow the deletion of the damage due to the lack, loss of property, write:

Debt TK 719-Social revenue not through the Treasury (7192)

There are TK 311-The receivship (3118).

If the decision of the person responsible must be compensated, when the collection is compensated or subtracted to the paycheck, the officer, the official, says:

Debt of TK 111, 112 (If collected)

I owe it to TK 334.

There are TK 311-The receivship (3118).

When the amount of compensation paid to the NSNN at KBNN, the base vote, set up cash deposits into the budget, says:

Debt 112-Money to the Bank, Treasury

There ' s TK 111-Cash

The deposit base was confirmed by KBNN, writing:

Debt TK 719-Social revenue not through the Treasury

There are TK 714-The social budget collection has passed through the Treasury.

-For units of paragraph 1, 2, 3, 5 Article 2 This message: In the case of TSHTB detected missing, during the pending decision time, the base accounting of the test results to record TSHTB, write:

Reflecting the remaining value of the missing TSHTB, the loss must be revoked, says:

Debt TK 311-The receivship (Value left)

There were TK 511 (5118).

When the decision is made, the base used to be a specific case:

If you allow the deletion of the damage due to the lack, loss of property, write:

Owe TK 511-Revenues (5118) (Details TSHTB)

There are TK 311-The receivship (3118).

If the decision of the person responsible must be compensated, when the collection is compensated or subtracted to the paycheck, the officer, the official, says:

Debt of TK 111, 112 (If collected)

I owe it to TK 334.

There are TK 311-The receivship (3118).

The amount of compensation required by the decision to process NSNN, write:

Owe TK 511-Revenues (5118) (Details TSHTB)

There's TK 333.

d) TSHTD-B accounting detected when inventory

-If the TSHTB detection checklist is not listed by the accounting, the base accounting for the checklist and TSHTB records to record TSHTB, and then determine the actual depreciation value, write:

Debt TK 217-TSHTDB (Price by inventory)

There are TK 218-The TSHTB Trail.

There are TK 467-The source of funding has formed the TSHTB (Value left by inventory).

-If TSHTB has not yet identified the source, the cause and has no decision to process, the accounting reflects on the account must pay and report the superior agency and the co-official financial body to handle, write:

Debt TK 217-TSHTDB (Record of inventory price)

There are TK 331-Articles paid (3318).

When a decision is made, the base to the decision to process, write:

Owe TK 331-Pay payable (3318)

There are TK related.

TSHTB: When a decision by the state agency has jurisdiction over the reassessment of TSHTB, the base to the table of aggregation results, reassessment of TSHTB:

-TSHTB-based adjuvation adjuvation, write:

Debt TK 217-TSHTDB

There are TK 412-Deviation Reassessment Assets (Integer Increase Margin) (for units of paragraph 1, 2, 3, 5 Article 2 This message) or

There are TK 719-Not through the Treasury.

-TSHTB-adjuvable adjuvation, write:

Debt TK 412-Deflation Reassessment Assets (Integer Reduction Arbiter) (for units of 1, 2, 3, 5 Articles 2) or

Debt TK 719-Social revenue not through the Treasury (Deficit reduction) (for the township level)

There are TK 217-TSHTB (The Price Deflation).

-TSHTB-adjusted TSHTB principle case adjuvated TSHTB ' s worn-down value:

Debt TK 218-A TSHTB

There are TK 412-A property reassessment of the property.

-A modified TSHTB-based price case that increases the depreciated value of TSHTB:

Debt TK 412-Deflation Reassessment Property.

TK 218-The TSHTB Trail.

What? 4. Account 218-The trail of road infrastructure property

1. This account is used to reflect the existing number and the depreciation of TSHTB's depreciation value in the process of use and other causes increases, reducing the depreciation value of TSHTB in which the unit is entrusted with management and accounting.

2. Clause of the Account of the Account 218-Hao The asset of the road infrastructure:

a) The reflection of the depreciation value of TSHTB is made to all existing TSHTB that the unit is assigned to the management and the accounting (including TSHTDB for other units managed) except the following TSHTB is not worn out:

-TSHTB used to use;

-TSHTB, preserve, store the state.

-TSHTB has taken over and out of use.

-The TSHTB hasn't been through the trail yet.

-TSHTB gets the management.

b) The wear number of TSHTB is determined based on the procedure of the current law of TSHTB wear.

c) The calculation and reflection of the TSHTB depreciation value into the accounting book is done once a year in December, before the accounting key. In the case of the exchange, split, mergers, dissolution, or total inventory review according to the state's sovereignty, the TSHTB depreciation is calculated at the time of the decision of the state authority to have jurisdiction.

3. The texture and reflection of Account of Account 218-Hao The road infrastructure property

a) On Account of Account 218:

-Record TSHTB depreciation value in TSHTB reduction (liquoration, deadline transfer, transfer and other cases);

-Record the TSHTB depreciation value when reassessment of TSHTB by decision of the competent state agency (the Case of Depreciated Depreciation Rate).

b) There's a 218 account:

-Write an increase in TSHTB wear value in the process of use;

-Write an increase in TSHTB depreciation value when reassessment of TSHTB by state decision (The case of evaluating the depreciation value).

c) The balance below Account 218: the balance reflects the lost value of the existing TSHTB.

4. The accounting method accounting for some key economic activity.

a) Charge and reflect the depreciation value of TSHTB, based on TSHTB Corrosion Spreadsheet, write:

Debt TK 467-The funding has formed TSHTB

TK 218-The TSHTB Trail.

b) When a decrease in the depreciation value of the TSHTB, the liquation, the missing detection, says:

Debt TK 218-The TSHTB Trail (Accumulated Depreciation Value)

Debt TK 467-The cost of funding has formed TSHTB (Value left)

"TK 217-TSHTB".

c) The adjustment, reduction of the loss of TSHTB when it is decided to re-evaluate the TSHTB of the state agency has jurisdiction, which is calculated as regulation at paragraph 4 Article 3.

What? 5. Account 467-The cost of funding has formed road infrastructure property

1. This account reflects the existing number and the cost volatility situation has formed the TSHTB of the unit.

2. Principles of Account of Account 467-The cost of funding has formed road infrastructure property

a) The funds that have formed TSHTB rise in the cases:

-Receiving TSHTD-b due to the state agency with the authority to deliver or other units handed over;

-Review the TSHTB by the decision of the state authority to be competent;

-Upgrades, TSHTB extension under the approved project authority.

b) The cost of funding has formed TSHTB down in the cases:

-Reflecting the TSHTB wear depreciation value in the process of use;

-TSHTB: Liquor, transfer to other unit continuing management and accounting;

-Severely damaged by natural disasters, enemy disasters, resistance or other breakthroughs.

3. The texture and reflection content of Account 467-The cost source has formed TSHTB

a) In Debt of Account 467: The funding has formed TSHTB down due to:

-To reflect the depreciation value of the annual TSHTB;

-The remaining value of the TSHTB liqus, the transfer under the decision of the state agency has jurisdiction and other reduced cases;

-Reducing the cost of funding has formed the TSHTB (value left) due to reassessment (fall case).

b) There is a 467 Account: The funding that formed TSHTB increased due to:

-The TSHTB value is completed, the table is used;

-The TSHTB value of other units handed over;

-An increase in funding has formed the TSHTB (the remaining value) due to reassessment (the increase).

c) The balance below Account 467: the balance of funding reflects the existing TSHTB of the unit.

4. The accounting method accounting for some key economic activity.

-TSHTB rises due to the state agency with the authority to hand over management: A profile base of the property that receives delivery and related documents, says:

Owe TK 217-TSHTDB (Original)

There are TK 218-The TSHTB wear (if available).

There are TK 467-The source of funding has formed the TSHTB.

-TSHTB is up due to receiving the transfer from another unit, the filing base of the transfer asset and the transfer decision, writing:

Owe TK 217-TSHTDB (Original)

There are TK 218-The TSHTB Trail.

There are TK 467-The source of funding has formed the TSHTB (Value remaining).

-Charge and reflect the depreciation value of TSHTB, based on the TSHTB Corrosion Spreadsheet, write:

Debt TK 467-The funding has formed TSHTB

TK 218-The TSHTB Trail.

What? 6. Account 010-TSHTDB delegated

1. This account reflects the unit ' s TSHTB value with TSHTB but the mandate for the other unit manages. The value of TSHTE delegated is the value of the TSHTB table.

2. Principles of Account of Account 010-TSHTDB delegated

The unit is assigned to the TSHTB, but the trust for the other unit manages to monitor the value and the situation increase, decrease the value of TSHTB, wear the TSHTB, the remaining value of TSHTDB delegated to TK 217-TSHTB, TK 218-Hao Trail TSHTB, TK 467-Source The budget that formed TSHTB simultaneously reflects the value of TSHTB delegated to TK 010-TSHTB delegated trust.

3. The texture and reflection content of the account 010-TSHTDB delegated

a) On the Loan Account 010: The TSHTDB value delegated to the management of the management trust.

b) There is a 010 Account: The TSHTDB value is returned due to the end of the mandate.

c) The balance on the debt: TSHTD-B value is fidget to the management trustee unit.

4. The accounting method accounting for some key economic activity.

-When the TSHTB delivery gives the unit the management mandate, the trust base of the state agency has the authority and the TSHTB Table Border, which is on the side of TK 010-TSHTB delegated trust in the principle of writing on the TSHTB table.

-When we recall the trust, we have TK 010-TSHTB delegated.

What? 7. Account 011-TSHTB receiving trust

1. This account reflects the TSHTB value of the other unit commissioned for the management unit. The TSHTB value due to the other unit commissioned is the value written in the TSHTB Table Table.

2. 011-TSHTB Account Accounting Principles

The TSHTB management team does not reflect and monitor the value of TSHTB to receive the mandate on TK 217-TSHTB, TK 218-Hao Trail TSHTB, TK 467-The cost of TSHTB that has formed TSHTB which reflects and follows on TK 011-TSHTDB receives the mandate.

3. The texture and reflection content of the account 011-TSHTB receiving the mandate

a) On the Loan Account 011: The TSHTĐB value is increased due to the state agency having the authority delegated to the management unit.

b) There is an Account of 011: The TSHTDB value decreases when it ends up receiving the mandate management under the decision of the competent state agency.

c) The balance on the Account Debt 011: The TSHTDB value receives existing mandate.

4. The accounting method accounting for some key economic activity.

-When the TSHTB is assigned by the competent authority to hold or trust the trust base of the Trust and the TSHTB table, the application is on the side of the TK 011-TSHTDB, which receives the mandate under the principle of the TSHTB table.

-At the end of the management of TSHTB to take the mandate under the decision of the competent state agency, the application to the party has TK 011-TSHTB receiving the mandate.

What? 8. Regulation of accounting from accounting

1. The TSHTB accounting unit uses the following accounting from the TSHTB problem:

-TSHTB inventory (C60-HD);

-TSHTB (C61-HD).

2. In addition to the additional accounting from the additional accounting in paragraph 1 This and the prescribed evidence at other texts, the units assigned to the TSHTB were programmed to reflect the economic cases that arise in relation to the TSHTB problem. The accounting is set to meet the minimum of the specified content at the Accounting Law.

3. Form, interpretation of the content and method of accounting from accounting at paragraph 1 This is specified at Annex 01 issued by this message.

What? 9. Accounting books

1. The units open the road infrastructure for accounting and tracking TSHTB.

2. The template, which explains the accounting and accounting methods at the 1 Article specified in Annex 02 issued by this message.

Chapter III

THE ORGANIZATION.

What? 10. The organization performs

1. The units assigned to the TSHTB problem stipulated at Article 2 of this Smart supplement the accounts, certificates from accounting, the prescribed accounting book at this Smart into account system, accounting book and accounting from the accounting regime of the accounting regime that the unit is applying. By the rules of the law, the TSHTB.

2. This message is effective from 1 January 2015.

3. In the course of execution if there is an entangrium, the proposal of units reflects in time to the Ministry of Finance to study the solution ./.

KT. MINISTER.
Chief.

(signed)

Chen Xuân