企业公益性捐赠股权财务规定解读（Interpretation of financial regulations of public welfare donations of enterprises）.docVIP

企业公益性捐赠股权财务规定解读（Interpretation of financial regulations of public welfare donations of enterprises） Interpretation of financial regulations of public welfare donations of enterprises 2010-6-18 14:4 Huang Youjun On October 20, 2009, chairman of Xinhua Group will be the personal holdings of 8 billion 300 million yuan worth of securities donated, formed the largest personal charity fund -- the new charity, but Chinas stock donation established non-public funds is not perfect procedures and regulations. In response, the Ministry of Finance issued the circular on financial issues concerning the enterprises public donations of equity (financial enterprise [2009]213) to regulate such donations. I. characteristics of the enterprises public interest donated equity Compared with the May 2003 implementation of the Ministry of Finance on strengthening the financial management of the enterprises donation notice (financial enterprises [2003]95) and other relevant laws and regulations, the new policy is worthy of attention in the following aspects: (1) to expand the scope of equity donation. Financial enterprise [2003]95 stipulates that the equity and creditors rights held by the enterprise shall not be used for foreign donations. The new policy is an extension and development of old policies. The new form of equity donation introduced by the Ministry of finance has epoch-making significance for the future development of public welfare institutions. (2) the enterprises donation of equity shall be subject to deliberation. An enterprise holding investment or holding by natural persons, non-state-owned legal persons and other economic organizations shall, according to law, carry out the internal decision-making procedures, and the ownership of the shares held by investors may be used for public welfare donations after the investors have deliberated and decided. (3) the equity donation of an enterprise shall go through the procedures of stock right change, and shall not exercise the s