Which Types of Capital Does the Development Bank Have?
According to Article 7 of Decree 46/2021/ND-CP on the regulations regarding the proprietary capital of the Development Bank, it is stated that:
Proprietary capital is determined and calculated based on data from separate financial statements, including:
Charter capital.
Funds:
a) Reserve fund to supplement charter capital;
b) Development investment fund;
c) Financial reserve fund.
Positive differences from the revaluation of assets (including fixed assets, long-term investment contributions).
Accumulated undistributed positive income-expense differences.
Deductions to determine proprietary capital include:
a) Capital contributions to subsidiaries and affiliates in accordance with the law;
b) Accumulated negative income-expense differences;
c) Negative differences from the revaluation of assets.
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