IT ' S SMART

Guide Execute Decision No. 64/QĐ-TTg on 7 January 2013

of the Prime Minister in terms of the percentage of equity credit organization Credit:

recover from the return of the external debt.

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The Code of Credit: 47 /2010/QH12 June 16, 2010;

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

Base of Protocol 59 /2011/NĐ-CP July 18, 2011 by the Government on the business transfer of 100% state capital to a holding company;

The Prime Minister's Decision No. 64/QĐ-TTg on 7 January 2013, the Prime Minister for the percentage of the share fee for the share of the share of the share of the share of the share of the share of the share of the share of the share of the shares of the shares of the shares owed to the return of foreign debt;

At the suggestion of the Chief Financial Officer of the banks and financial institutions;

Minister of Finance issued implement the Prime Minister ' s 64th/QĐ-TTg Decision on 07 January 2013 the Government of the Prime Minister on the percentage of the share fee of the share fee of the share of the share of the share of the share of the share of the share of the share of the share of the shares of the shares of the shares of the equity

What? 1. Subject applies

The subject applicable to this Notice includes the Foreign Trade Bank of Vietnam, the Commercial Bank of Vietnam, the Commercial Bank of Vietnam, the Investment and Development Bank of Vietnam, the Economic Development of the United States. by the Mekong River (in this news is generally the commodity trade bank) and related organizations.

What? 2. Manage the external debt retained.

1. The foreign debt held is that the foreign debt has excluded not into the enterprise value when implementing the bank of the state trade banks and the Government of the Government to allow the commercial bank to do so. The industrialized state continues to monitor, manage and recall the state budget. .

2. The state-owned commercial banks are responsible for identifying and reporting the State Bank of Vietnam over the amount of foreign debt that has excluded not counting on the business value when performing a commodity stake; implementing the accounting, private tracking, management, and management. Tight and there are measures to withdraw to the state budget of the state budget debt that has been excluded from the value of the business when it is in the stock of the commodity.

3 . The State Bank of Vietnam redefined and announced the amount of foreign debt that has ruled out not counting on the value of the commodity equity that was allowed to retain the state trade bank at the time of defining the business value for the Treasury. It is, in fact, audits, the chief of state commercial banks that continue to manage, monitor, and withdraw to the state budget, ensuring that the state's assets are not lost.

What? 3. Management of the proceeds from the external debt held back.

1. The amount recovered from the diplomatic debt held in accordance with the regulation at paragraph 2 Article 2 This is the actual amount of the actual amount of state trade banks obtained from the collection of foreign debt. The equity state trade bank was quoted as 20% of the proceeds from the foreign debt held to the income.

2. The cost of births related directly to the retained external debt debt includes the entire cost associated with the process of foreign debt processing (cost of asset development, assurance asset management costs, auction costs, valuation etc.), bank, bank, bank, and bank. The state trade in the industrialized part is regulated by the regulation of law and financial regulation applied to credit organizations. The entire charge on the above must have a bill, a valid, valid, legal code.

3. Record Method

a) Details of the amount of return of foreign debt retained in the quarter, the state trade bank shares the accounting of the accounting in the account tracking the payout.

b) The end of the Quarter, the state trade bank shares the record as follows:

-For a 20% amount on the amount recovered from the retained external debt, the state trade bank shares the accounting of the other income.

-For an 80% return on the proceeds from the retained external debt, the state trade bank shares the implementation of the state budget.

What? 4. The revenue and deadline of filing a state budget on the amount of return of foreign debts must file a state budget.

1. In the 15-day period since the end of the quarter, the state commercial bank of the stake made the total amount of income foreign debt repayment of the state budget that was born in the quarter to the state budget at the State Treasury in accordance with position at State Budget Law and No. 128 /2008/TT-BTC December 24, 2008, of the Ministry of Finance on the direction of the procurement and management of state budget revenues through the State Treasury.

2. The entire amount of foreign debt repayment is required to submit a state budget stipulated at 1 Article 4 This message is filed into the state budget according to:

a) Chapter of the corresponding state trade bank (Chapter 139: Vietnam Foreign Trade Bank; Chapter 140: The Commercial Bank of Vietnam; Chapter 142: Vietnam Investment and Development Bank; Chapter 144: Bank of the Mekong Delta).

b) Type 340, Clause 341.

c) Section 3650, Section 3653 "Money debt collection of state budget capital".

What? 5. Report Mode

1. periodically six (6) months an annualized calendar year, from 1 January to 30 June and from 1 July to 31 December annually, the bank of the state commercial bank whose shares have been held in charge of a liability. The Department of Finance, the State Bank of Vietnam on the amount of foreign fusion debt is retained, the amount of money that has recovert the amount of foreign debt held; the amount is cited for the state trade bank. shares, the number of state budgets, and the number of state budgets. The current report to the time of December 31 annually has a total amount of foreign debt refunds that are retained all year (in detail according to the appendix attached).

2. The deadline to send the report:

-Report Six (6) The first month of the year is sent as slog as 20 days from the end date of the final day of the report.

-The most recent report is 90 days from the end of the fiscal year.

What? 6. Organization

1. This message has been in effect since August 15, 2013.

2. In the course of the execution if there is a difficult difficulty, the offer reflects on the Ministry of Finance to review, resolve ./.