Chương 5 Nghị định 53/2009/NĐ-CP: Hạch toán , kiểm tra, giám sát và chế độ báo cáo

Chapter V

COST-ACCOUNTING EXAMINATION, SUPERVISION AND REPORTING REGIME

Article 32. Accounting

1. For government bonds, proceeds from the sale thereof shall be accounted under the current State Budget Law.

2. Enterprises re-borrowing the Government's international bonds and issuing enterprises shall apply the investment capital accounting and settlement regime according to current regulations.

Article 33. Reporting

1. Quarterly and annually, enterprises issuing bonds with government guarantee and re-borrowing capital of the Government's international bonds shall report on the allocation and use of bond capital and debt payment to the Ministry of Finance in accordance with the Regulation on provision and management of government guarantee and the Regulation on use and supervision of use of capital raised from government bonds.

2. The deadline for reporting is the last day of the First month of the subsequent quarter, for quarterly reports, and before January 31 of the subsequent year, for annual reports.

3. Enterprises issuing bonds without government guarantee shall make reports according to regulations of the State Bank and at the request of the Ministry of Finance.

Article 34. Examination and supervision

The Ministry of Finance, the agency re-lending capital of the Government's international bonds and government guarantee-providing agency shall monitor and supervise the use of capital by projects re-borrowing such capital and enterprises issuing bonds with government guarantee, ensuring that such capital is used for proper purposes and international bonds are recovered and paid in accordance with the current Regulation on re-lending of the Government's foreign loans and Regulation on provision and management of government guarantee and regulations on use and supervision of use of capital raised from international bonds for each issue, which are issued by the Ministry of Finance.

Article 35. Loan audit

At the end of a fiscal year, enterprises issuing bonds with government guarantee or re-borrowing the capital of the Government's international bonds shall select audit companies to audit all annual financial statements on the use of the capital of international bonds and send audited financial statements to the Ministry of Finance within 15 days after obtaining audit reports.