Chương IV Nghị định 16/2023/NĐ-CP: Công bố thông tin của doanh nghiệp nhà nước

Chapter IV

DISCLOSURE OF INFORMATION OF STATE ENTERPRISES

Article 13. Disclosure of information of state enterprises

Amending point g of clause 1 of Article 23 in the Government’s Decree No. 47/2021/ND-CP dated April 1, 2021, elaborating on several Articles of the Law on Enterprises as follows:

“The mid-year financial statement, including the financial statement of the parent company and the consolidated financial statement (if any); these documents must be disclosed before July 31”.

Article 14. Disclosure of information of state enterprises that are enterprises directly serving national defence and security functions

1. Contents of the periodic report and disclosure of information, including:

a) Basic updates on the company and the company’s charter prescribed in point a of clause 1 of Article 23 in the Decree No. 47/2021/ND-CP.

b) Summary reporting on financial situation and business results in the preceding year, including:   Charter capital, total asset, financial investment, liabilities, equity; total revenue and income, total before-tax profit recorded in the accounting book, after-CIT profit, tax and other payables to the State; average income of employees.

2. Before June 30 every year, enterprises directly serving national defense and security functions that are single-member limited liability companies with 100% of their charter capital owned by the Ministry of National Defense or the Ministry of Public Security shall be responsible for making reports and disclosing information as prescribed in clause 1 of this Article, and posting updated electronic forms on the Enterprise Portal prescribed in the Decree No. 47/2021/ND-CP; concurrently, sending disclosure reports to the owner’s representative agencies for their publication on the Website/Portal of these representative agencies as prescribed in clause 2 of Article 25 in the Decree No. 47/2021/ND-CP.

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