Chương VIII Thông tư 210/2012/TT-BTC: Chế độ báo cáo, lưu trữ, công bố thông tin

Chapter VIII

REGULATION ON REPORT, STORAGE AND PUBLICATION OF INFORMATION

Article 68. Regulation on report

Securities companies must submit written reports or electronic data file to the State Securities Commission under the terms and provisions as follows:

1. Periodic report:

a) Prior to the fifth working day (05) of the following month, the securities company must send monthly report on the activities (under the form prescribed in Appendix XXII of this Circular);

b) Prior to the twentieth (20th) day of the following quarter, the securities companies must submit quarterly financial report;

c) Within forty-five (45) days after the end of the first 6 months of the fiscal year, the securities company must submit semi-annual financial statement and report on financial security ratio on June 30 June having been reviewed by the audit organization approved by the State Securities Commission;

d) Annual report:

- Prior to January 20 of the subsequent year, securities company must submit a report summing up the activities of the company (under the form prescribed in Appendix XXIII of this Circular);

- Prior to March 31 of the following year, securities companies must submit the State Securities Commission the annual financial statement and reports of financial security ratio on December 31 having been audited by an independent audit organization approved by the State Securities Commission.

e) Financial statement of the securities company submitted to the State Securities Commission specified at Point b, c, d of this Clause includes: Balance sheet, report on results of business operations, report on cash flow, notes to the financial statement in accordance with accounting laws. Notes to the financial statement must be presented in full all of the contents in accordance with the law and shall be made ​​in accordance with the standards and current accounting regime. Where in the notes to the financial statements there is a reference to the appendix, this appendix must be published together with the financial statement. Notes to the financial statements must be presented in detail the contents of transactions with related parties in accordance with the Vietnamese Accounting Standards. Notes to the financial statements must be reported to the department in accordance with the Vietnamese Accounting Standards. Where the securities company is the parent company of another organization, the annual financial statements including the financial statements of the parent company and consolidated financial statement in accordance with accounting laws.

f) Where the financial statement with exceptional audit opinion not providing details of items and reasons for the exception, the securities companies shall have a written explanation certified by the audit and submitted to the State securities Commission no later than thirty (30) days from the date of the report as prescribed at Point c, and d of this Clause.

2. Unusual report:

a) Within two (02) working days after stock company has newly signed or terminated the labor contract with the securities practitioners, the securities company must make written report to the State Securities Commission;

b) Within three (03) days after the occurrence of the following events, the securities company must report to the State Securities Commission in writing:

Loan and investment exceeds the limit specified in Article 42 and Article 44 of this Circular;

On the day the company’s head office, branches or transaction offices open its operation.

3. Report as required:

Where necessary, the State Securities Commission has the right to require the securities company to make written report, specifying the content and time limit of the report.

Article 69. Regulation on storage of dossiers and documents

1. Securities company must keep dossiers and documents in accordance with Article 12 of the Enterprise Law.

2. Securities company must keep all customers’ dossiers and documents and related materials accurately reflecting customers’ transactions and operations of the company.

3. The retention period of documents under the provisions of Clause 2 of this Article is at least ten (10) years.

Article 70. Regulation on information publication

Company securities shall publish information under the provisions of the law on securities, securities markets and other relevant laws.

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