Thông tư 24/2022/TT-BTC sửa đổi Thông tư 48/2019/TT-BTC hướng dẫn việc trích lập và xử lý các khoản dự phòng giảm giá hàng tồn kho, tổn thất các khoản đầu tư, nợ phải thu khó đòi và bảo hành sản phẩm, hàng hóa, dịch vụ, công trình xây dựng tại doanh nghiệp do Bộ trưởng Bộ Tài chính ban hành
Số hiệu: | 24/2022/TT-BTC | Loại văn bản: | Thông tư |
Nơi ban hành: | Bộ Tài chính | Người ký: | Nguyễn Đức Chi |
Ngày ban hành: | 07/04/2022 | Ngày hiệu lực: | 25/05/2022 |
Ngày công báo: | 04/05/2022 | Số công báo: | Từ số 333 đến số 334 |
Lĩnh vực: | Đầu tư, Tài chính nhà nước | Tình trạng: | Còn hiệu lực |
TÓM TẮT VĂN BẢN
Đối tượng lập dự phòng tổn thất đầu tư chứng khoán
Ngày 07/4/2022, Bộ trưởng Bộ Tài chính ban hành Thông tư 24/2022/TT-BTC sửa đổi Thông tư 48/2019/TT-BTC hướng dẫn việc trích lập và xử lý các khoản dự phòng giảm giá hàng tồn kho, tổn thất các khoản đầu tư, nợ phải thu khó đòi và bảo hành sản phẩm, hàng hóa, dịch vụ, công trình xây dựng tại doanh nghiệp.
Theo đó, đối tượng lập dự phòng tổn thất các khoản đầu tư chứng khoán được quy định như sau:
- Đối tượng lập dự phòng là các loại chứng khoán do các tổ chức kinh tế trong nước phát hành theo quy định của pháp luật, thuộc sở hữu của doanh nghiệp:
+ Đang được niêm yết hoặc đăng ký giao dịch trên thị trường chứng khoán trong nước;
+ Được tự do mua bán trên thị trường và giá chứng khoán thực tế trên thị trường tại thời điểm lập báo cáo tài chính năm thấp hơn giá trị của khoản đầu tư chứng khoán đang hạch toán trên sổ kế toán.
- Đối tượng lập dự phòng nêu trên không bao gồm trái phiếu Chính phủ, trái phiếu được Chính phủ bảo lãnh, trái phiếu chính quyền địa phương. (Nội dung mới bổ sung)
Thông tư 24/2022/TT-BTC có hiệu lực từ ngày 25/5/2022.
Văn bản tiếng việt
Văn bản tiếng anh
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
No. 24/2022/TT-BTC |
Hanoi, April 7, 2022 |
AMENDMENTS AND SUPPLEMENTS TO SEVERAL ARTICLES OF CIRCULAR NO. 48/2019/TT-BTC DATED AUGUST 8, 2019 OF THE MINISTER OF FINANCE, PROVIDING INSTRUCTIONS ABOUT CREATION AND MANAGEMENT OF PROVISIONS FOR DEVALUATION OF INVENTORIES, LOSS OF INVESTMENTS, BAD DEBTS AND WARRANTIES FOR PRODUCTS, GOODS, SERVICES OR CONSTRUCTION WORKS AT ENTERPRISES
Pursuant to the Government's Decree No. 218/2013/ND-CP dated December 26, 2013, elaborating and providing guidance on the implementation of the Law on Corporate Income Tax;
Pursuant to the Government’s Decree No. 91/2014/ND-CP dated October 1, 2014, amending and supplementing several Articles at Decrees dealing with taxes; the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015, elaborating on implementation of the Law on Amendments and Supplements to certain Articles of the Law on Taxes, amendments and supplements to several Articles of Decrees on taxes;
Pursuant to the Government's Decree No. 87/2017/ND-CP dated July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Upon the request of the Director of the Department of Banking and Financial Institutions;
The Minister of Finance herein promulgates the Circular on amendments and supplements to several Articles of the Circular No. 48/2019/TT-BTC dated August 8, 2019 of the Minister of Finance, providing instructions about creation and management of provisions for devaluation of inventories, loss of investments, bad debts and warranties for products, goods, services or construction works at enterprises.
Article 1. Amendments and supplements to several Articles of the Circular No. 48/2019/TT-BTC, providing instructions about creation and management of provisions for devaluation of inventories, loss of investments, bad debts and warranties for products, goods, services or construction works at enterprises
1. Amending and supplementing point a of clause 1 of Article 5 as follows:
“a) Securities subject to the provisioning requirement are types of securities issued by domestic business entities in accordance with law; under the ownership of enterprises; listed or registered for trades to be performed on the domestic securities market; freely traded on the market at the actual price determined at the time of completion of annual financial statements which is less than the book value of investments in securities
Government bonds, Government-guaranteed bonds and municipal bonds are exempted from such provisioning requirement.”
2. Amending and supplementing point b of clause 1 of Article 5 as follows:
“b) The amount of provision shall be calculated according to the following formula:
The amount of provision for devaluation in the investment in securities |
= |
Book value of the investment in securities |
- |
Volume of securities that the enterprise holds at the time of preparation of the year-end financial statement |
X |
Fair market value |
- For listed securities (including stocks, fund certificates, derivatives, covered warrants): The fair market value of each security is calculated at the closing price determined from the latest day when a trade is performed to the day of preparation of the year-end financial statement.
In case where a security already listed on the stock exchange is not traded within 30 days before the provisioning date, the enterprise should make provision for each investment in the security as per point b of clause 2 of this Article.
In case where, on the provisioning day, the security is delisted; and any trade on it is terminated or suspended, the enterprise should make provision for each investment in the security as per point b of clause 2 of this Article.
- For stocks registered on the securities markets of unlisted public companies and state-owned enterprises equitized in the form of public securities offering (Upcom, the fair market value of these securities that is determined shall be the average reference price thereof within 30 days of successive trades immediately prior to the time of preparation of the year-end financial statement as made known to the public by the Stock Exchange. In case where a security of a joint stock company already listed on Upcom is not traded within 30 days before the day of preparation of the year-end financial statement, the company should make provision for each investment in the security as per point b of clause 2 of this Article.
- For corporate bonds listed and registered for trades, the market price of each security is the price of the latest trade at the Stock Exchange within 10 days that expire on the day of preparation of the financial statement. Where there is none of trades to be performed within 10 days that expire on the date of preparation of the year-end financial statement, the enterprise shall not make provision for each investment in this type of security.”
1. This Circular shall enter into force as of May 25, 2022.
2. The remaining balance of provisions for investments in Government bonds, Government-guaranteed bonds, municipal bonds that enterprises made before the entry into force of this Circular (if any) shall be reversely recorded as deductions for expenses at the time of preparation of the year-end financial statement of 2022.
3. In the course of implementation, if there is any issue or problem that arises, organizations and individuals can notify this to the Ministry of Finance to seek its decision on actions to be taken./.
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PP. MINISTER |