The Ministry of Finance issued Circular No. 79/2021 / TT-BTC amending and supplementing Clause 1, Article 2 of Circular No. 81/2020 / TT-BTC amending and supplementing a number of articles of Circular No. 110/2018 / TT-BTC acquires and swaps the Government debt instruments. The case arises the difference between bonds and treasury bills, follow up on their own accounts
. Photo: TL. The Ministry of Finance issued Circular No. 79/2021 / TT-BTC amending and supplementing Clause 1, Article 2 of Circular No
81/2020 / TT-BTC amending and supplementing a number of articles of the Circular No. 110/2018 / TT-BTC of the Ministry of Finance guiding the acquisition and exchange of debt instruments of the Government, bonds guaranteed by the Government and local government bonds in the domestic market and Circular No. 342 / 2016 / TT-BTC detailing and guiding the implementation of a number of articles of Decree No. 163/2016 / ND-CP detailing the implementation of a number of articles of the State Budget Law, Clause 3 articles 16 is amended as follows: accounting, accounting of issues, swapping, acquiring domestic debt tools into the State budget: loans through bond issuance, treasury bills, bonds Construction of the Fatherland shall be accounted for accounting according to the value value. In case there is a difference between bonds and treasury bills and bonds to build the Fatherland compared to the value value, the difference between the value Par value of bonds is purchased Compared to the acquisition price, the difference of accounting is monitored on its own account; At the end of the year, based on the above account balance above, the case of positive difference, the accounting is reduced according to the budget debt repayment, the case of negative difference is accounted for increasing the budget debt repayment . For arbitrary differences Value value of bonds swapped compared to swapped bonds, accounting does not account for collection and expenditures of the state budget; In case of positive difference, the debt reduction of budget reductions of the budget, case of negative differences, accounting for increasing the budget's loan balance immediately after implementing bond swaps. This treatment takes effect. From November 15, 2021./. Minh Anh
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