IT ' S SMART

modified, supplematuation 228 /2009/TT-BTC December 7, 2009

the main direction of the extraction regime and the use of rebate reserves

Inventory, loss of financial investments, debt receivable, and debt.

warranty of products, goods, construction works at the business

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The Security Laws.

Base of Protocol 124 /2008/NĐ-CP December 11, 2008, by the Government of the Government Regulation and Guide to some of the provisions of the Enterprise Income Tax Act;

Base of Protocol 122 /2011/NĐ-CP December 27, 2011 by the Government amended, adding some of the provisions of the Digital Protocol 124 /2008/NĐ-CP December 11, 2008, by the Government of the Government Regulation and Guide to some of the provisions of the Enterprise Income Tax Act;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;

On the recommendation of the Director of Corporate Finance;

Minister of Finance to issue a revised Notice of Information, Supplements Digital 228 /2009/TT-BTC December 7, 2009, of the Treasury Department guidelines for the resolution of extracts and the use of inventory rebate, losses of financial investments, debt receivable and product warranty, goods, enterprises built at the business (called Information Information). Number. 228 /2009/TT-BTC ) as follows:

What? 1. Modified, add 2 Article 5 Digital News 228 /2009/TT-BTC as follows:

a) Subject: is that the business capital is investing in the established economic organization under the rule of law (including: limited liability company, the holding company is not eligible to extract the bill by regulation at a Article 5 Information Act). Number. 228 /2009/TT-BTC December 7, 2009, of the Ministry of Finance, the joint venture company, the company that is in partnership, and other long-term investments must extract the bill if the economic organization that the business is investing is in a hole (except for the planned loss of a plan already defined in the business). Business before investing).

The opening of the long-term investment room is made to investments presented by the original price method, which does not apply to the investments presented by the equity method under the rule of law.

b) Conditions: Businesses only make up the backup when the total amount of the actual investment of the owner is higher than the total real equity value of the economic organization invested.

c) backup method:

The level of quotation for each financial investment by the number of capital has invested and follows the following formula:

Room extraction level for each financial investment.	=	The actual investment capital of the parties at the economic organization	-	The real equity of the economic organization.	x	The investment capital of each party
						The actual investment capital of the parties at the economic organization

In it:

-The actual investment capital of the parties at the economic organization identified on the Economic Organization 's Balance Sheet of the Year Accounting Balance Sheet at the time of the bill' s extraction (code 411 and 412 Accounting Balance-issued with the Digital Decision). 15 /2006/QĐ-BTC April 20, 2006 by Minister of Finance).

-The actual equity of the economic organization is determined on the annual balance sheet of the economic organization at the time of the bill ' s extraction (code 410) the balance sheet-issued with the Digital Decision. 15 /2006/QĐ-BTC April 20, 2006 by Minister of Finance).

For example, Company A is an active holding company in the construction sector that has a charter capital of $50 billion, with a structure of 3 shareholders contributing: Company B holds 50% of the equivalent of $25 billion; Company C holds 30% of the equivalent of 15 billion shares, the Company. The D company holds 20 percent of the $10 billion equivalent. Companies have invested enough capital under the regulatory rate of capital, so the total investment of 3 Companies B, C, D at Company A is 50 billion copper.

In 2012, due to the economic downturn, the company's SXKD operation resulted in a loss of 6 billion, resulting in the equity (code 410 of the Balance Sheet) of the Company A remaining 44 billion.

As such, in 2012 when Company B, Company C, the Company D carried out the financial investment bill at Company A had to be based on Company A's 2012 financial report, the foreclosure of the project cost the loss of financial investment at the AEA holding company. of the Company as follows:

Company B: Company's financial investment.

(50 billion copper-44 billion bronze) x 25/50 = 3 billion copper.

C: C Company ' s financial investment bill:

(50 billion copper-44 billion bronze) x 15/50 = 1.8 billion

Company D's financial investment bill:

(50 billion copper-44 billion bronze) x 10/50 = 1.2 billion

d.

At the time of the contingation, if the capital investments in the economic organization suffered from losses, the loss of the financial investment in accordance with the provisions of the provisions of this Article;

If the reserve number of financial investment losses must be extracted by the amount of redundum, then the business does not have to extract the reserves of financial investment losses;

If the number of redundum should be extracted higher than the reserve balance, then the business adds to the financial cost of the arbiter.

If the backup number must be lower than the backup balance, then the business must complete the portion of the income inequality.

What? 2. The organization performs

1. This message has been in effect since July 26, 2013.

2. Businesses have made a contingentiation of financial investments on the basis of financial reporting the same year of the economic organization that received capital gains when the authorities have the authority to inspect, check out the export costs unless determined to be determined. Taxable income, the amount of corporate income tax must submit to the corresponding increase that the business has filed into the state budget will fall apart from the number must submit of the following year (the business case has not yet submitted and not readjusted). accounting books).

Businesses have made a bill extract for financial investments on the basis of the financial reporting last year of the economic entity receiving capital gains (e.g., the parent company extracts the bill of long-term financial investments in 2011 based on the financial and financial institutions). The 2010 financial statements of economic organizations that have contributed to the law, the business of implementing the statutory tax on the law, did not make adjustments to the provision of financial investments in accordance with the provisions of this information.

In the course of execution, if there is a timely reflection on the Ministry of Finance to be resolved in time.