The Circular specifies sample reports on on-lending of ODA funds as follows:
- If the borrower is the provincial People’s Committee, they will report to the Ministry of Finance by using the sample report given in the Appendix I of this Circular for the following purposes:
+ Review and assessment of the borrowing of ODA funds and foreign preferential borrowed funds on-lent by the Government;
+ Creditor/lending funding source-specific review and assessment of debts owed by the provincial People’s Committees;
+ Review and assessment of implementation of projects using ODA funds and foreign preferential borrowed funds on-lent by the Government.
- If the borrower is the enterprise/public service unit, they will report to the authorized on-lending body by using the sample report No. 04 given in the Appendix II in this Circular;
- If the body receiving the authorization for on-lending adopts the lending method in which the on-lending body does not bear any risk, they will report to the Ministry of Finance by using the sample report No. 08 given in the Appendix III in this Circular;
- If the body receiving the authorization for on-lending adopts the lending method in which the on-lending body bears all risks incurred, they will report to the Ministry of Finance by using the sample report No. 04 given in the Appendix IV in this Circular.
For more details, please see the Circular No.80/2018/TT-BTC entering in force on November 1, 2018.
>> CLICK HERE TO READ THE ARTICLE IN VIETNAMESE
1.071