Numbers: 09 /2014/QĐ-TTg
THE SOCIALIST REPUBLIC OF VIETNAM.
Hanoi, January 23, 2014
The Organization ' s financial obligation has a nuclear power plant, the source management method.
The financier guarantees the end of operation and dismantling the nuclear power plant.
Government Law Base December 25, 2001;
Atomic Energy Law Base June 03, 2008;
Base of Protocol 70 /2010/NĐ-CP June 22, 2010 of the Government regulates the details and guidelines for the implementation of some of the provisions of the Atomic Energy Law on the nuclear power plant;
At the request of the Minister of Trade;
The Prime Minister issued the Organization's Financial Obligations Decision to the Nuclear Power Plant, the management method of ensuring the end of operation and dismantling of the nuclear power plant,
This decision rules the rights, obligations, and responsibilities of organizations, individuals with regard to the citation, stance, management, use, and determination of the Fund to guarantee financial obligations for termination of operation and dismantling of the nuclear power plant.
This decision applies to the Organization with Nuclear Power Plant and Organizations, individuals involved in citation, stance, management, use, and determination of the Fund to guarantee financial obligations for termination of operation and dismantling of the nuclear power plant.
The Fund for Financial Obligations (later known as the Fund): The Foundation has been managed by the Nuclear Power Plant, which was established to ensure sufficient funding for the termination of the operation and dismantling the nuclear power plant.
1. Ensure that the duties of the procurement and use of the funds of the Fund perform in accordance with the provisions of this Decision and the existing law that is relevant.
2. Secure the safety, preserve and develop the funds of the Fund, enhance the operational efficiency of the Fund.
3. Implemonation of accounting, audits, and financial public regulation under the rule of law.
1. The source of the Fund includes:
a) The cumulative source from the sales revenue: The organization has a nuclear power plant that has to extract from the annual electricity sales revenue to submit to the Fund; this cumulative source is calculated at the cost of the electricity generation of the nuclear power plant. The rate of quotation on the nuclear power plant ' s annual sales revenue is as follows:
-In the first five years of operation: The ratio is 1%;
-In the next five years of operation: The ratio is 2%;
-During the next operation: A five-year term, the Ministry of Commerce chaired the review, the Prime Minister decided to adjust the rate of quotation on the organization's recommendation facility to have a nuclear power plant and the Nuclear Power Plant dismantling Plan. It was approved by the authorities.
b) Other sources:
-Interest proceeds annually after the implementation of financial obligations for the State to be entered into the Fund;
-Other legal sources.
2. Time of quote, file the Fund:
a) The Fund is calculated, submitted from the time the nuclear power plant put into commercial operation.
b) A yearly term, for a period of 30 days after the end of the fiscal year, the Organization has a nuclear power plant that must submit the proceeds as specified at the Point of 1 Article 1 This is in the Fund.
3. adjust the Fund ' s sources:
a) In the five-year period before the time of the execution of the approved nuclear power plant, the organization had a nuclear power plant that had to evaluate the funds, the total cost required for the implementation of the termination of operation and removal. Unload the nuclear power plant.
The Fund's balance was not enough for the funding required for the termination of the operation and dismantling the plant, the Organization with the Nuclear Power Plant had to plan to raise enough funding to the Fund before the start of the 01-year factory.
b) In the case of natural disasters, the unimpediable disaster, the dismantling of the nuclear power plant, the fund ' s balance was not enough, the funding section for dismantling of the missing nuclear power plant from the Organization has nuclear power plants, support from the budget. state and other legal sources.
The fund was used for the purpose of ensuring an end to the operation and dismantling the nuclear power plant. The organization has a nuclear power plant that is used in the funds in the Fund to carry out the work involved in the termination of operation and dismantling the nuclear power plant under the plan to terminate operation and dismantle the licensed nuclear power plant. Check.
The fund is responsible through the market of foreign currency acquisitions in order to ensure there is sufficient source of foreign currency needed for the termination of the operation and dismantling the nuclear power plant.
1. In the time of not being used, the amount in the Fund must be fully secured and developed through the following management business:
a) For the state budget of borrowing or purchasing Government bonds in the capacity to balance the funds of the Fund. The deadline and the loan conditions, purchasing Government bonds provided by the competent authority for each borrower by statute. The state budget is in charge of reimbursable funds for the Fund upon arrival.
b) Submit with a term at commercial banks, prestigious domestic financial institutions informed by the State Bank of Vietnam to the Organization with a power plant, nuclear and approved by the Prime Minister; the financial institution, the bank is selected on the basis of the government. I mean, the interest rates are competitive.
c) Using the capital management services of commercial banks, financial institutions, Vietnam ' s reputable domestic credit under the rating ratings of the State Bank of Vietnam and the foreign banks operating legal in the country, the company said. Vietnam.
2. The Fund 's Explanation From The Use Of Idle Temporary Capital is used to handle the risks in the lending operation and the addition to the fund' s capital.
3. The Treasury Department regulates the management, using the funds that are not yet to be used by the Fund, ensuring the safety, liquidity and efficiency.
1. The Fund is open to foreign currency trading accounts and Vietnamese money at the State Treasury.
2. The open transaction account has content-based substates and the corresponding types of foreign currency to track each source of revenue by regulation.
Periodically, the Organization has the Nuclear Power Plant to report the Foundation's financial reporting and financial statements over the previous year, sending the Ministry of Commerce and the Ministry of Finance to examine, monitor.
1. The Ministry of Commerce, Finance organizes the inspection, which oversees the management of the Fund under the provisions at this Decision and the existing existing law regulations.
2. The Fund is responsible for hiring an independent audit organization that performs annual audit by regulation and is subject to the audit of the State Audit.
1. The Foundation does not organize its own legal establishment. The organization has a nuclear power plant appointing an account holder, chief accountant (or in charge of accounting) and assigned a number of cadres to manage the Fund.
2. The organization has a specific regulatory nuclear power plant on management, the provision of the Fund and the jurisdiction of the account holder, the chief accountant (or accounting charge) and the cadres involved in the Fund management.
1. After the end of the termination of operation and dismantling of the nuclear power plant, the Organization has a nuclear power plant that must establish a prescribed accounting record, the Ministry of Commerce of Appraisal and Appropriation.
2. The foundation of the Fund still balances after the decision, the amount of the balance is filed into the state budget.
1. Ministry of Commerce:
-Chair, in collaboration with the Ministry of Finance, the Ministry of Science and Technology, oversees the intelligence, file, management and use of the Foundation;
-Host, in collaboration with the Ministry of Finance Guide:
+ Content report on the management situation and the use of the Fund;
+ Profile, sequence and procedure performed: Adjustment of quotation rates, submit the Fund; appraisal, approval of the Fund decision.
2. The Ministry of Finance enacted the management of the management, using the funds that are not yet to be used by the Fund; in coordination with the Ministry of Commerce directed the management and use of the Fund.
The decision has been in effect since 10 March 2014.
Ministers, peer-to-peer agencies, government ministers of the government, the chairman of the Provincial People's Committee and the Organization of Nuclear Power Plant are responsible for the decision.