HMB

Steel coal industry overcapacity state-owned asset disposal has new rules!

by:HMB     2021-01-12

recently, the Ministry of Finance, state-owned assets supervision and administration commission issued a 'about steel coal industry solve the excess capacity of state-owned asset disposal of notice of loss related financial processing, steel, coal industry dissolve excess capacity disposition of state-owned assets for asset loss in the process of financial deal with the problem to make the new rule.

'notice' pointed out that according to the relevant documents of the State Council, carry out the work of dissolve excess iron and steel, coal production capacity of state-owned and state holding enterprises, the implementation of the provincial people's government and the state-owned assets supervision and administration to the capacity of project in the process of the acceptance of organization, to scrap removal, transfer and other ways of disposal equipment, plant, land use rights, raw materials and other kinds of assets form the loss of financial processing, this circular shall apply. The so-called asset losses, is refers to the assets book value and the disposal expenses the amount after deducting the disposal income.

clear: 'notice' to production enterprise shall timely recognition and processing capacity occurred in the process of asset losses, do real match. One is to continued operation of production enterprises, asset losses as the profits and losses of the current processing; The second is to capacity by corporations restructuring, equity ( Property rights) Transfer, merger, including implementation of the reorganization of assets losses, reported to the shareholders ( Big) Will, of the party committee ( Party) , after the approval of the board of directors, general manager office and other internal decision-making body, in turn write-downs undistributed profits, surplus reserves, statutory surplus reserve, capital reserve and paid-in capital; 3 it is to shut down or bankruptcy of enterprises production capacity, should be timely liquidation, with the loss of assets into the profits and losses of the liquidation.

'notice' requirements, the performance of the responsibility of the sponsor agencies and departments shall strengthen their supervision of the supervision enterprise asset disposal and check, ensure the production capacity to company in accordance with the provisions, deal with related assets loss, etc.

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