Circular No. 202/2011/TT-BTC dated December 30, 2011 of the Ministry of Finance guiding the handling of finance and determination of value of enterprise when the transformation of the 100% state-owned
Pursuant to the Enterprise Law No.60/2005/QH11 dated 29/11/2005;
Pursuant to Decree No.118/2008/ND-CP dated 27/11/2008 of the Government regulating functions, duties, powers and organizational structure of Ministry of Finance;
Pursuant to Decree No.59/2011/ND-CP dated 18/7/2011 of the Government on the transformation of the 100% state-owned enterprises into joint stock companies (hereinafter referred to as Decree No.59/2011/ND-CP);
The Finance Ministry hereby guides a number of issues on financial handling and determination of value of enterprises to transform the 100% state-owned enterprises into joint stock companies as follows:
Article 1. Subjects to the application and scope of governing
This Circular applies to the enterprises subject to equitization defined in Article 2 of Decree No.59/2011/ND-CP (hereinafter referred to as enterprises of equitization) and within the implementation process of transfer of 100% state-owned enterprises into stock companies (hereinafter referred to as equitized enterprise).
Article 2. A number of principles when implementing enterprise equitization
1. When implementing equitization for parent company, subsidiaries owned 100% of charter capital by the parent company shall be determined enterprise value under the provisions of this Circular. The time of determining the value of the subsidiaries must be coincided with the time of determining the value of parent company.
2. The agencies that are competent to decide on the implementation of the equitization of enterprises decide to publish the enterprise value, decide on approving the equitization plan for enterprises, decide on approving the restructuring plan for enterprises, decide on approving financial settlement, settlement for equitization costs, settlement of funds supportting for redundant laborers, the settlement for the proceeds from equitization and publish the actual value of the State capital at the time that joint stock companies are issued certificates of initial joint stock company registration as stipulated in Clause 1, Clause 2 of Article 49 of Decree No.59/2011/ND-CP (hereinafter referred to as agencies deciding the equitization of enterprises)............
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