Chương V Thông tư 121/2020/TT-BTC: Chế độ báo cáo

Chapter V

REPORTING REGIME

Article 29. Reporting rules and regulations

1. All reports of securities companies must be complete, timely and accurately reflect their actual situations.

2. Securities companies must send periodic reports by using electronic data files to the State Securities Commission through its information system according to the time limits and regulations as follows:

a) Within 05 working days of the following month, the monthly operations and business performance report (according to the form specified in Appendix I and Appendix II of this Circular) must be sent;

b) Within 20 days from the end of a quarter, the quarterly financial statement must be sent. If the quarterly consolidated financial statement is needed, that statement must be sent within 30 days from the end of that quarter;

c) Within 45 days from the end of the first 6 months of the financial year, the semi-annual financial statement and the prudential ratio report made as at June 30 and reviewed by an approved auditing body must be sent. In case where the semi-annual consolidated financial statement is needed, such statement that is reviewed within 60 days from the end of the first 6 months of the financial year must be sent;

d) Annual reports

 By January 20 in the subsequent year, the general operations and business performance report (according to the form specified in Appendix I and Appendix II of this Circular) must be sent.

 By March 31 of the following year, the annual financial statement and prudential ratio report made on December 31 and audited by an approved auditing company must be submitted to the State Securities Commission. In case where the annual consolidated financial statement is needed, such statement that is audited within 100 days from the end of the financial year must be submitted.

dd) The financial statements sent to the State Securities Commission as prescribed at point b, c, d of this Clause must encompass all the components and contents in accordance with regulations of laws on accounting applicable to securities companies;

e) In case where the financial statement is subject to an auditor’s qualified opinion that does not clearly states affected items or reasons, the securities company must send a written explanation certified by the competent auditor to the State Securities Commission within 30 days at the longest from the date of submission as prescribed at points c and d of this clause.

3. Within 3 working days from the dates on which the following events take place, the securities company must report to the State Securities Commission in writing on such events:

a) Borrowing or investment in excess of the limits prescribed in Article 26 and 28 herein;

b) Opening ceremony of its main office, branch or transaction office.

4. Risk management reports

By January 31 and July 31 each year, the annual/biannual report on risk management activities (using the form given in Appendix IV hereto) must be submitted.

5. On-demand reports

Where necessary, the State Securities Commission shall reserve the right to request securities companies to submit written reports, clearly stating reporting scope and time limits.

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