According to Circular 07/2022/TT-BTC , the handover and receipt of debts and assets upon conversion of state-owned enterprises are carried out as follows:
Article table of contents
How to hand over and receive debts and assets when converting enterprise ownership? (Illustration)
(1) Debts and assets, except when handing over and receiving, must ensure that there are complete documents (for debts) and in kind (for assets).
In case the debt does not have sufficient records and the assets are no longer in kind, the Debt Trading Company shall send a written notice to the representative agency of the owner and the enterprise or public non-business unit to notify the reason for not accepting the debt. Enterprises and public non-business units shall continue to manage, monitor or handle according to current regulations on enterprise ownership transformation.
(2) The handover and receipt of the excluded debt and property shall be made based on the decision on announcement of the value of the enterprise or public non-business unit of the representative agency in accordance with the law on conversion of business ownership, public non-business units.
The decision to announce the value of the enterprise or public non-business unit must specify the value of the debt and the excluded assets, serving as a basis for the Debt Trading Company to accept.
(3) When handing over and receiving debts and excluded assets, the representative agency of the owner, the Debt Trading Company and the enterprise or public non-business unit shall make a handover minutes according to the form in the Appendix. enclosed with Circular 07/2022/TT-BTC , signed by the parties.
The agency representing the owner may authorize (in writing) the Chairman of the Members' Council or the General Director or the legal representative of the enterprise, public non-business unit with debts and other assets of the same type. deducted to hand over to the Debt Trading Company.
(4) In case the owner's representative agency decides to announce the adjustment of the enterprise value, the value of the public non-business unit:
- If the enterprise or public non-business unit has not signed the Minutes of handing over debts and excluding assets with the Debt Trading Company, they shall hand over the debts and excluding assets according to the decision on announcement of adjustment of business value. industry, public non-business units.
- If the enterprise or public non-business unit has signed the Minutes of handing over the debts and excluded assets with the Debt Trading Company under the decision to announce the value of the enterprise, public non-business unit, representative agency, etc. The owner requests in writing the Debt Trading Company to notify the current status of the debts and excluded assets that have been received according to the handover minutes according to the following criteria: handled, recovered and unresolved, collected before announcing the decision to adjust the value of enterprises and public non-business units.
+ Within 10 working days from the date of receipt of the written request of the representative agency, the Debt Trading Company shall send a written reply to the representative agency.
In case the excluded debts and assets have been handled and recovered by the Debt Trading Company, the handover minutes shall not be adjusted according to the decision on announcement of adjustment of enterprise value.
In case the excluded debts and assets have not yet been handled and recovered, the handover minutes shall be adjusted according to the decision announcing the adjustment of the value of the enterprise or public non-business unit.
+ Within 15 working days from the date the Debt Trading Company gives a written reply on the status of the received debts and excluded assets, the parties must complete the adjustment of the Handover Minute.
(5) Debt Trading Company inherits all rights and obligations of creditors and property owners with respect to debts and received assets as prescribed from the date of signing the handover minutes.
Within 10 days from the date of signing the handover minutes, the enterprise or public non-business unit shall notify the debtor and relevant agencies of the transfer of creditor rights to the Debt Trading Company. .
(6) For debts and assets received as designated by the Government, the Prime Minister, Debt Trading Company, owner's representative agency and enterprises, public non-business units, organizations Debt and property organizations shall hand over, receive, and handle like debts and assets, excluded from the value of the converted enterprise and in accordance with the direction of the Government and the Prime Minister. .
In case of difficulties or problems, the Debt Trading Company shall request the representative agency of the owner of the enterprise, public non-business unit, debtor and property organization to consider and settle it according to its competence or report to the Government or the Prime Minister for consideration and decision in case of exceeding the competence of the owner's representative agency.
(7) Enterprises and public non-business units shall carry out financial handling of debts and excluded assets according to the provisions of law for each form of ownership conversion.
Circular 07/2022/TT-BTC takes effect from April 1, 2022.
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