THE MINISTRY OF FINANCE
Circular No.10/2013/TT-BTC dated January 18, 2013 of the Ministry of Finance on guiding the mechanism of management and use of fund for support of arrangement of enterprises at the parent company in the economic group, state corporation, parent company in the parent company– subsidiaries conglomerate

Pursuant to the Decree No. 118/2008/ND-CP dated 27/11/2008 of the Government on functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Decree No.109/2008/ND-CP dated 10/10/2008 of the government on sale or assignment of enterprises with 100% state-owned capital;
Pursuant to the Decree No. 25/2010/ND-CP dated 19/2/2010 of the Government on the conversion of state companies into one-member limited liability companies and management of state-owned one-member limited liability companies;
Pursuant to the Decree No. 91/2010/ND-CP dated 20/8/2010 of the Government on the policies for redundant employees upon the re-arrangement of the state-owned one-member limited liability companies;
Pursuant to the Decree No. 59/2011/ND-CP dated 18/7/2011 of the Government on the conversion of enterprises with 100% state capital into joint-stock companies;
Pursuant to the Decision No. 21/2012/QD-TTg dated10/5/2012 of the Prime Minister promulgating the Regulation on management and use of funds for support of arrangement and development of enterprises;
At the request of the Director of Corporate Finance;
The Minister of Finance issues the Circular on guiding the mechanism of management and use of fund for support of arrangement of enterprises at the parent company in the economic group, state corporation, parent company in the parent company– subsidiaries conglomerate.
Chapter 1
GENERAL PROVISIONS
Article 1. Scope of regulation
This Circular guides mechanism of management and use of Fund for support of arrangement of enterprises at one-member limited liability companies owned 100% charter capital by the State, being the parent company in the economic group, state corporation, parent company in the parent company– subsidiaries conglomerate  (hereinafter referred to as the Fund).
The parent companies being corporations and the one-member limited liability companies which are invested total charter capital, operating under the parent company – subsidiaries model do not establish the Fund under the provisions of this Circular.
Article 2. Application objects
1. The one-member limited liability companies owned 100% charter capital by the State, being the parent company in the economic group, state corporation, parent company in the parent company– subsidiaries conglomerate (hereinafter referred to as the fund management agencies).
2. The enterprises having income remitted to the Fund provided for in this Circular.
3. The organizations and enterprises subject to support from the Fund as specified in this Circular.
4. Other organizations and individuals involved in the management and use of Fund provided for in this Circular.
Article 3. General principles of management and use of the Fund

1. Fund Management Agency must open a separate account to track and organize the accounting clearly, comprehensively and timely the revenues and expenses of the Fund.