Article 44 Assets refer to economic resources that can be measured in currency that are possessed or used by lottery institutions, including various properties, claims and other rights.
Article 45 The assets of lottery institutions include current assets, fixed assets, projects under construction, intangible assets and external investments, etc.
Article 46 Current assets refer to assets that can be realized or consumed within one year, including cash, various deposits, receivables and prepayments, inventory, inventory, etc.
Inventory lottery tickets refer to the lottery tickets purchased by lottery agencies that have been inspected and entered into the database, and are priced according to the actual price paid.
Inventory refers to the assets stored for consumption by lottery agencies in carrying out lottery issuance, sales and other activities, including materials, fuel, packaging and low-value consumables. Materials refer to the materials, computer betting slips and thermal paper stored by the lottery agency, as well as tools and appliances that do not meet the fixed asset standards.
Article 47 Lottery institutions shall establish and improve internal management systems for cash and various deposits. Accounts receivable and prepayments should be cleared and settled on time and should not be left open for a long time.
Inventory lottery tickets should be accounted for separately according to lottery types. Lottery agencies should strictly implement the lottery entry and exit system, establish detailed accounts and ledgers of lottery tickets in stock according to lottery games, conduct regular or irregular inventory, regularly check the detailed accounts, ledgers and general ledgers of lottery tickets in stock, and conduct a comprehensive inventory and inventory before the end of the year. For inventory lottery tickets that are overrun, lost, damaged, or scrapped, the lottery agency shall promptly identify the reasons, review them by the financial department at the same level, and handle them according to different situations on the basis of clearing responsibilities.
Article 48 Fixed assets refer to fixed assets with a service life of more than one year, a unit value of more than 1,000 yuan (including: special equipment with a unit value of more than 1,500 yuan), and which basically maintain their original condition during use. Assets in physical form. Although the unit value does not meet the prescribed standards, a large number of similar materials with a durability of more than one year are managed as fixed assets.
Fixed assets are generally divided into six categories: houses and structures; special equipment; general equipment; cultural relics and displays; books and archives; furniture, appliances, equipment, animals and plants.
Article 49 Lottery institutions shall conduct regular or irregular inventory of fixed assets. A comprehensive inventory should be conducted before the end of the year to ensure that the accounts are consistent.
Article 50 Lottery institutions may use reasonable methods to calculate depreciation within the estimated useful life based on the nature of fixed assets.
Article 51: Projects under construction refer to construction projects that have incurred necessary expenditures but have not yet reached the state of delivery for use.
When the project under construction reaches the state of delivery for use, the final financial accounts for the completion of the project and the delivery of assets for use shall be handled in accordance with regulations.
Article 52 Intangible assets refer to assets that do not have a physical form but can provide users with certain rights, including patent rights, trademark rights, copyrights, land use rights, non-patented technologies, commercial reputation and other property rights. Intangible assets can be amortized according to regulations.
When a lottery agency transfers intangible assets, it shall conduct asset evaluation in accordance with relevant regulations, and the income obtained shall be handled in accordance with relevant national regulations.
Article 53: External investment refers to the investment by lottery institutions in other units using monetary funds, physical objects, intangible assets, etc. in accordance with the law.
Lottery institutions should strictly control foreign investment. On the premise of ensuring the normal operation and business development of the unit, if foreign investment is allowed in accordance with relevant national regulations, relevant approval procedures must be implemented. Lottery institutions’ external investments must be projects related to lottery issuance and sales business, and are not allowed to engage in investments in stocks, futures, funds, corporate bonds, etc., unless otherwise stipulated by the state.
If a lottery institution invests externally with non-monetary assets, it shall conduct asset evaluation in accordance with relevant national regulations and reasonably determine the value of the assets.
Article 54: Lottery institutions leasing or lending assets shall, in accordance with relevant national regulations, submit to the financial department at the same level for review and approval after review and approval by the competent department.
Article 55 The management of state-owned assets such as current assets, fixed assets, intangible assets, and external investments of lottery institutions shall strictly follow the "Interim Measures for the Management of State-owned Assets of Public Institutions" (Ministry of Finance Order No. 36) Wait for relevant regulations to be implemented.