Increase in State Investment Capital for the Establishment of New State Enterprises

13:40, 11/07/2024

This is the content stipulated in Circular 219/2015/TT-BTC guiding Decree 91/2015/ND-CP on state capital investment in enterprises and the management and use of capital and assets in enterprises.

Accordingly, the increase in state capital to establish new state enterprises is recorded as follows:

1. For newly established state enterprises, based on the amount of state capital actually allocated (for enterprises established without an investment construction project), or state capital allocated according to the final settlement of completed construction projects approved by the competent authority (for enterprises established based on the handover of investment construction projects), the increase in the owner's investment capital is recorded in the enterprise's accounting books. If the actual state investment capital is lower than the registered charter capital at the establishment of the enterprise, the enterprise must adjust the registered charter capital in the business registration certificate at the establishment to match the actual state investment capital in the enterprise in accordance with the Law on Enterprises 2014.

2. In cases where the investment of charter capital for enterprises according to the approved establishment proposal is divided into many times, according to each stage, the enterprise adjusts the actual contributed charter capital in the business registration certificate in accordance with the Law on Enterprises 2014.

Details can be found in Circular 219/2015/TT-BTC, effective from February 15, 2016.

- Ngoc Duyen -

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