- 02 / 08 / 2021 -
Principles of financial disposition during the equitization process
On June 23, 2021, the Ministry of Finance issued Circular No. 46/2021/TT-BTC guiding on financial handling and enterprise valuation when converting a State-owned enterprise/one-member limited liability company with 100% charter capital invested by the State-owned enterprise into a Joint Stock Company (“Circular 46”). Circular 46 replaces Circular 41/2018/TT-BTC. Accordingly, the financial handling when implementing equitization […]