Circular 87/2011/tt-Btc: Guide To Inventory, Revaluation Of Assets And Capital Of Enterprises By The State Owns 100% Of The Capital Stock At The Time Of The 0 Hour On January 1St, 2011 By Decision 352/qd ...

Original Language Title: Thông tư 87/2011/TT-BTC: Hướng dẫn kiểm kê, đánh giá lại tài sản và vốn của doanh nghiệp do nhà nước sở hữu 100% vốn điều lệ tại thời điểm 0 giờ ngày 01 tháng 7 năm 2011 theo Quyết định 352/QĐ...

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Pursuant to the law of business on November 29, 2005;

Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;

Pursuant to Decree No. 25/2010/ND-CP on 19/03/2010 the Government converting State companies into limited liability companies a member and governing limited liability companies a member owned by the State;

Pursuant to decision No. 352/QĐ-TTg dated 10/03/2011 by the Prime Minister on the pilot inventory and revaluation of assets and capital of some businesses by State owned 100% of the capital stock at the time of the 0 hour January 1, 2011;

The Ministry of Finance shall guide the inventory, revaluation of assets and capital of enterprises by the State owns 100% of the capital stock at the time of the 0 hour on January 1st, 2011 by decision No. 352/QĐ-TTg dated 10/03/2011 by the Prime Minister as follows: article 1. Application object and scope of the pilot implementation of business inventory and revaluation of assets and capital in the time of 0 hours on 1/7/2011 is in the business of the Corporation, the Corporation by the State owns 100% of the Charter capital and the Ministry of industry management The provincial people's Committee, the city approved centrally on the basis of the recommendation of the Corporation, the Corporation as defined in article 2 of decision 352/QD-TTg dated 10/03/2011 by the Prime Minister.

Article 2. The object inventory, value redefine the principles: 1. The object inventory: 1.1. The entire inventory of assets under management and the use of the business: a) for fixed assets (LOAN): inventory of the entire fixed assets we have in the business, including assets that are for rent, property, asset custody be sent donations, aid, property existing in the area of business management intangible fixed assets, (release; patent; copyright, trademark; computer software; licence and licence; Other intangible LOAN).

b) XDCB works for the rest, the inventory of the entire works, categories of investments. If the subcontract for the B side only works part of inventory, projects completed by each stage, party B to party A and be A party to accept the payment. Part XDCB works unfinished side A has not yet accepted payment for side B are considered mobile assets (costs of production and business operation) of side B.

c) for property is the land: make inventory for all land management by enterprises including ground assigned, the assignee, the land rent ... d) for current asset:-all types of raw materials, materials, tools, inventory tools in stock, merchandise, finished goods products, inventory, tools and instruments were used, the goods purchased are going on the road, the shipment go on sale, the costs of production and business operation ...-the whole of the kind of capital include cash in the money in the Fund, money transfers, cheques, gold, silver, precious metal, precious stones, and the certificate has a value, such as money , the types of deposits in the Bank, including money carried away JV, affiliate, the currency at the Fund and Bank ...) the whole of the assets is the financial investments such as investment in long-term securities, venture capital contribution, other long-term investments, short-term securities investment other short term investment; the escrow account, sign the short-term and long-term bets; other property types.

e) The debts such as: customer's receivable, prepaid to seller, receivable, other receivables ...

1.2. Inventory liabilities and the equity of the enterprise: a) The accounts payable include short and long term loan debt, long-term debt, pay to the seller, the buyer pays in advance, and taxes payable to the State, to pay employees, pay for the internal unit , the accounts payable, payable to another, other debt.

b) entire equity sources include: the owner's investment, equity, surpluses of capital owners, property revaluation difference, the difference in the exchange rate, investment funds, financial reserve fund, other funds in the equity, profit after tax not yet distributed , investment capital construction, the Foundation of business arrangements (if any), the reward Fund, welfare funds, the funds that form of fixed assets.

2. Principles for determining value: 2.1. For fixed assets: redefining the value of all fixed assets according to the principle:-the value of remaining LOAN reviews back = Raw price x (multiply) the quality of the remaining LOAN (%)

Where: + Raw reviews: be retrieved according to the market price at the time of inventory 1/7/2011, if no price in the market, as do the guiding industry Manager, or the price of the property has an equivalent feature.

+ Quality of rest of LOAN: to be determined on the basis of the quality of the actual LOAN and the remainder by the percentage (%).

-A number of fixed assets brought the peculiarity not to apply the above principles shall be implemented under the guidance of the Ministry of industry management. No case industry Manager's Guide then retrieved according to value the inventory at the time.

-Own the fixed assets new assets, purchased from 1/7/2008 to 1/7/2011, new works completed construction in 3 years before the time of inventory (from 1/7/2008 to 1/7/2011), intangible fixed assets do not have to re-evaluate, retrieved according to value the inventory at the time.

2.2. for assets: a) redefine the value of raw materials, materials, tools, instruments, merchandise, finished goods, semi-finished has inventory on May 12 as of the time of inventory. Private property, product, stagnant, slow rotation, without using, awaiting liquidation shall be made to redefine the value, regardless of the inventory period.

Redefine the principles: determined by the market price at the time of inventory (01/7/2011). With respect to mobile assets, loss of quality, slow stagnant rotation, without waiting to liquidate the remaining value be specified = market value of the assets of the same type or equivalent to x (multiply) the quality of the actual remaining (%). The case has no market value, according to the book value at the time of inventory.

b) types of monetary capital to have the root Exchange: make valuation according to the average interbank rate by the State Bank announced at the time 1/7/2011. With regard to exchange rates with no Vietnam (VND) then use the cross rate with USD due to State Bank announced to scale out the USD at the time 1/7/2011.

2.3. for the property is the land: perform revaluation of the value of land use under the guidance of the Ministry of environmental resources.

2.4. for financial investments are determined as follows: a) stock investing: principles determining back: according to the price trading on the market at the time of the inventory:-securities already listed: is the average transaction price in the May 1/7/2011 for securities listed on the Hanoi stock exchange (HNX) or closing price on 01/7/2011 for securities listed on the Ho Chi Minh City stock exchange (HOSE).

-For other types of securities not listed on the stock market, the actual stock prices on the market are defined as follows: + for registered companies traded on the trading market of the unlisted public company (UPCom) then the stock price is the average trading price on the system at the May 1/7/2011.

+ For unregistered companies dealing in the market of transactions of unlisted public company, the stock price is defined as the average price on the basis of the trading price on 01/7/2011 offered by a minimum of three (3) securities companies.

The case could not determine the market value of the stock after the price of the books at the October 1/7/2011.

-With regard to the securities transaction is cancelled, stopped the transaction retrieved according to the value in the date established accounting balance sheets as of 30/6/2011.

b) investment in other businesses (which established limited liability company a member, which established limited liability company two members, raising capital in the joint venture, link): the long-term investment value of enterprises in other enterprises are determined on the basis of :-the rate of business investment on capital or contribution in real capital in other enterprises;

-Equity values in other enterprises according to the financial report has been audited. The case has yet to audit shall be based on the value according to the equity of the financial statements at the time to the nearest of the business to determine;

-The case of capital investment in foreign currency then the converted Vietnam bronze average transaction rate on the inter-bank foreign currency market by the State Bank of Vietnam announced at the time of inventory.

2.5. for the debts receivable and payable: only re-evaluation of the debt, the debt is charged has roots in foreign currency.

Redefine the principles: taking the average rate banks by State Bank announced on 1/7/2011.

With regard to exchange rates with no Vietnam (VND) then use the cross rate with USD due to State Bank announced to scale out the USD on 1/7/2011.

Article 3. Inventory Guide: 1. Inventory assets: 1.1. For fixed assets (inventory Voucher 01/PKK, the inventory Table from number 01/LOAN to the number 4/LOAN): a) the votes inventory 01/PKK use for fixed assets; Basing the votes inventory 01/PKK to sum up on the inventory Table 01/02/03TSCĐ, LOAN, LOAN, LOAN.

b) target artifacts: determine the number, capacity, quality, status and situation using the LOAN, according to accounting books and in fact.

c) target value: raw reviews, value of wear and the remaining value of the LOAN. Particularly for LOAN are determined value must be calculated according to the price are accounting on accounting and price determination.

d) analysis to classification of the property group and under the condition of use: are used, not needed, without using, damaged wait liquidation.


1.2. With respect to mobile assets: a) for capital with money was inventoried by each type of money: money Vietnam and the currency (if applicable), (inventory Table 5/BKK).

b) for assets is the raw materials, materials, tools, instruments, goods, products, product inventory, tools and instruments were used: perform inventory according to:-the target object: quantity, quality, the current state of use (stagnant inventory without using, less product) according to accounting books and in fact.

-Value criteria: by price on accounting and accounting by (according to the inventory Table 08/BKK).

1.3. financial investments: shares, bonds, property venture capital contribution, other long-term investments, financial investments discounts for long term, the short-term financial investments. (Inventory Table 09/BKK).

1.4. for debt: determine the value as of the balance on the accounting books of each debt, against the voucher Bill arose each debt; to sort the debt: short term debt (debt is not more than 1 year from when incurred); long-term debt (debt is from 1 year upwards since incurred); overdue debt (the debt to income deadline but not yet obtained), in which the overdue debt is classified: overdue 1 year, 2 years overdue and expired 3 years or more; For debt provision must specify the amount and the cause does not claim to be (inventory Table 10/BKK).

1.5. for inventory units as credit institutions: inventory of receivables (loans) as follows:-assets and outstanding credit (including outstanding are monitored foreign table) as follows: + profile base each customer's credit at credit institutions to set up table listing the residual debt clients credit and credit balances of each customer, details under each contract credit.

+ Contrast between the figures determined by the credit profile with accounting data on the accounting books of credit institutions; against the debit balance credit with each customer to confirm customer credit balances. For individual customers, the case against the organization not to be with the customer, the credit institution must be reconciled with the card.

+ Case the difference between the credit profile with ledger and confirm the customer's commercial banks must make clear the cause of variances and determine the responsibility of the individual organization concerned to handle according to the current rules of the State.

-For the rental property finances: to make reference to each customer, clearly define the number of outstanding pay of each rental property finances.

2. Inventory of resources: 2.1. Inventory of liabilities: inventory targets are worth the debt is charged according to the price on the accounting ledger; to sort the debt is charged according to the norms: short-term debt, long-term debt, other debt; outstanding debt, overdue debt, which classifies overdue pay 1 year, 2 years, 3 years or more, classified under some main creditor: debt budget, debt, banking debt staff members, external debt, payable but not paid (table 12-inventory/BKK).

With regard to the inventory unit is credit institutions: inventory, compare the customer's deposit, certificate of deposit as bills, promissory notes, bonds. (loans) are as follows:-detailed inventory of each item on the ledger.

-Confirm the customer's deposit balance is legal.

-Savings deposits, personal deposits, certificate of deposits may not be made against the customer, but must be reconciled with the card. For some specific case (have large deposit balance or difference between data on the accounting books with the card) then make reference directly to the customer.

2.2. Inventory of sources of equity: the entire equity sources include: the owner's investment, other capital owners, property revaluation difference, the difference in the exchange rate, investment development fund, reserve fund financing, profit distribution, not capital investment XDCB , the Foundation arranges business (if any), and funds, other funds (inventory Table 13/BKK).

Article 4. The inventory method.

1. Before inventory, enterprise implementation: 1.1. Distribution of the profit of the year 2010. Do not distribute part of profits arising in the first 6 months of 2011.

1.2. accounting Courses.

1.3. Reporting at the time of settlement on 30/6/2011 according to rules (identification number, the value of each property, existing capital accounting on the window to 0 hours on 1/7/2011).

2. the inventory conducted under actual inventory methods, against data on accounting, in particular: 2.1. To make weight, swung, measuring, counting each property to determine the number and value of your property.

2.2. for the debts receivable, payable, financial investments, intangible assets (rights; patents, copyright; trademarks; computer software; licence and licence; Other intangible LOAN) are reconciled with the invoices, vouchers (private debt, liabilities are made against each of the debt and of debt related customers and creditors).

2.3. Comparison between the real data with inventory data are recorded on the ledger. Determine the difference, cause, liability for the lack of excess property.

3. for some properties carry peculiarity, specialization does not apply the above method, then follow the instructions of the Ministry of industry Manager for each type of property.

Article 5. General, submitted a report, approval of the inventory results, revaluation of assets and capital (hereinafter referred to as the inventory report): 1. Enterprises perform inventory, revaluation of assets and capital of the enterprise at the time 0 hours on 1/7/2011 is responsible for: 1.1. Establishment of the Steering Committee include: inventory-Chairman of the Board of directors or President of the company (for companies not to have Board members) is the head of Department.

-General Manager (Director) the company is a member.

-Party representation, Trade Union, Youth Union is a member.

-Head of Department: accounting, controlling, engineering is the Commissioner.

1.2. The implementation of inventory and capital assets re-evaluation: enterprises can self inventory, revaluation of assets and capital or hire consulting firms property valuation function to coordinate with the business do inventory and revaluation of assets and capital under the guidance of the Ministry. The cost of inventory property reassessment made under the principle of saving, served directly for the job, the level of spending by the Director-General (Executive Director) business decisions and be responsible, be reasonable cost calculation of the business when determined corporate income tax.

1.3. organizational business inventory, revaluation of assets and capital, setting, send the inventory report (the report inventory results have signed, seal of the unit) to the parent company (Corporation, Corporation) before June 30, 2011 which includes justification superfluous causes due to lack of inventory, and increase and decrease due to redefine the value of assets and the capital of the business (if any).

1.4. The parent company-Corporation, the Corporation performed due diligence, (according to the report the evaluation results to inventory), analysis reports, sending the sector Manager (or PPC) to approve the results of the inventory revaluation of assets and capital, and sent the Finance Ministry to track and monitor prior to November 30, 2011.

2. The Ministry of the people's Committee, the province, the central cities have the pilot objects in business inventory and revaluation of assets review, approval of the inventory results to re-evaluate assets and capital of each enterprise, sent notice of approval results for the parent company (the Group , Corporation), inventory execution business, at the same time submit the Finance Ministry before 01/01/2012. The Ministry of finance is responsible for the analysis, evaluation and synthesis of issues to fix in the pilot inventory of 0 hours on 1/7/2011, guide the handling of inventory results, reporting the Prime before 28/02/2011 to the Prime Minister to review the decision of inventory and revaluation of assets and capital in all enterprises by 100% ownership of capital.

Article 6. Forms inventory system: 1. the inventory Panel, Votes: 1.1. The votes inventory 01/PKK: inventory Votes and reassessment LOAN;

1.2. the inventory Table 01/LOAN: machinery, equipment, means of transport in the LOAN of the business;

1.3. the inventory Table 2/LOAN: houses, architectural treasures in the LOAN of the business;

1.4. the inventory Table 3/LOAN: tools, tools, tools for working in the management of the business LOAN;

1.5. asset inventory form is: a work animal, animal product, perennial in your business LOAN (under the guidance of the Ministry of agriculture and rural development);

1.6. the inventory Table 04/BKK: intangible fixed assets (rights; patents, copyright; trademarks; computer software; licence and licence; Other intangible LOAN) of enterprises;

1.7. the inventory Table, BKK: table of Fund and deposit certificates worth as money of the business;

1.8. the inventory Table 06/BKK: table of inventory costs of unfinished business enterprises (under the corporate form is used);

1.9. the inventory Panel 07/BKK: the inventory Table volume of basic construction of unfinished business (by Enterprise templates are used);

1.10. the inventory Table 08/BKK: the table inventory of raw materials, materials, tools, instruments, merchandise, finished goods inventory; the tool, the tool has been used by the enterprise;

1.11. the inventory Table 09/BKK: the inventory Tables the financial investments of the business;

1.12. the inventory of land forms of the business (under the guidance of the Ministry of natural resources and the environment);

1.13. the inventory Table 10/BKK: the inventory Table of enterprise debt;

1.14. the inventory Table 11/BKK: the table inventory other assets of the business;

1.15. the inventory Table 12/BKK: the inventory table is payable by enterprises;

1.16. the inventory Table 13/BKK: table of equity sources inventory of the business;

2. Schedule the report inventory results: 2.1. Schedule 1 BCTT/DN: identifying information about DN;

2.2. Schedule 2 BCKK/DN: report inventory of assets of the ENTERPRISE:


a) Schedule 2a BCKK/DN: inventory report debt of ENTERPRISES;

b) Schedule 2b BCKK/DN: report inventory of raw materials, materials, tools, instruments, merchandise, finished goods inventory of the ENTERPRISE;

c BCKK/2 c) DN: inventory reports of LOAN COMPANIES;

2.3. Schedule 3 BCKK/DN: inventory reports of DN capital: a) Schedule 3a BCKK/DN: inventory report liabilities of ENTERPRISES (by pay period);

b) Schedule 3b BCKK/DN: inventory report liabilities of ENTERPRISES (by domestic debt and foreign debt);

2.4. land inventory report is the LOAN of DN (under the guidance of the Ministry of natural resources and the environment);

2.5. Demonstration of 4 BCKK/DN: General results Table inventory, revaluation of assets and capital of enterprises;

3. Expression of results evaluation reports inventory, revaluation of assets and capital of the business.

4. Approval Form the inventory results, revaluation of assets and capital of the business.

Article 7. Implementation of this circular are effective from the date of signing. In the process, if there are obstacles to timely reflect the recommendation of the Ministry of finance to be settled promptly.