Chapter V
DISCLOSURE OF INFORMATION ABOUT PUBLIC FUNDS, PUBLIC SECURITIES INVESTMENT COMPANIES
Article 22. Period disclosure of information about public funds
1. Fund management companies shall make period disclosure of information about Annual Financial statements of public funds audited by accredited audit companies within ten (10) days after the audit organization is approved of signing the audit report. The time limits for making disclosure of information about Annual Financial statements of public funds is ninety (90) days after the ending day of the fiscal year. In particular:
1.1. The content of disclosure of information about Annual Financial statements of public funds must comply with the current law provisions on accounting standards applicable to Securities investment funds;
1.2. Fund management companies must sufficiently disclose the information about the audited Annual Financial statements on the means of information disclosure of the SSC, SE (for closed securities investment funds and public securities investment companies) and post the audit opinions about the Annual Financial statements of public funds on one (01) or a number or issues being published nationwide including the addresses of electronic information pages containing all the Annual Financial statements of the public fund, the Audit reports or the address providing Annual Financial statements of the public fund and the Audit reports for the investors’ reference;
1.3. Annual Financial statements of public funds must be archived in writing and electronic data in at least ten (10) following years in the head office of the fund management company for the investors’ reference.
2. Fund management companies shall make period disclosure of information about public funds as follows:
2.1. Fund management companies must disclose the statement on the net asset value changes of the public funds, public securities investment companies periodically in accordance with the provisions on establishing and managing securities investment funds promulgated by the Ministry of Finance on printed publications, electronic information pages of the fund management companies and on the means of information disclosure of the SSC, SE (for closed securities investment funds and public securities investment companies);
2.2. Fund management companies must disclose the reports on the progress and results of the investment, the asset statement of public funds and securities investment companies periodically in accordance with the provisions on establishing and managing securities investment funds promulgated by the Ministry of Finance on the printed publications, electronic information pages of the fund management companies and on the means of information disclosure of the SSC, SE (for closed securities investment funds and public securities investment companies);
2.3. The time limits for making information disclosure as prescribed in point 2.1 and 2.2 this clause:
a) Weekly reports must be disclosed on the first working day of the following week;
b) Monthly reports must be disclosed within five (5) working days after the ending day of the month;
c) Quarterly reports must be disclosed within twenty (20) days after the ending day of the quarter;
d) Annual reports must be disclosed within ninety (90) days after the ending day of the fiscal year.
Article 23. Irregular disclosure of information about public funds
1. Fund management companies must make irregular information disclosure within twenty four (24) hours after one of the following events occurs to the public funds:
1.1. Approving the decisions of the Investor Congress
1.1. Making decisions on offering fund certificates;
1.3. The public fund is issued with the Fund establishment certificate;
1.4. Making decisions on changing investment capital;
1.5. Being revoked the certificate of offering fund certificates to the public;
1.6. Being suspended or cancelled the offer of fund certificate;
1.7. Amending, supplementing the Charter or the Prospectus;
1.8. Replacing the President and the members of the Representative board, the executive;
1.9. Suspending the transaction of fund certificates or stocks of public securities investment companies;
1.10. Making decisions on unifying, merging, splitting, dissolving, liquidating the assets of investment funds or public securities investment companies;
1.11. Inaccurately valuating the net asset value of public funds or public securities investment companies.
2. Fund management companies must disclose information about the events prescribed in clause 1 this Article on printed publications, electronic information pages of fund management companies and means of information disclosure of SSC and SE (except for public funds being opened funds). Upon making irregular disclosure of information about public funds, fund management companies must specify the event, its reasons, remedial measures and plans (if any).
3. Disclosure of information about the final day of registration to exercise the existing investors’ rights: fund management companies must report and sufficiently submit the documents as legal basis for the final day of registration that is planned to exercise the rights of existing investors of public funds to the SSC, SE, SDC at least ten (10) working days before the final day of registration scheduled to make information disclosure.
Article 24. Information disclosure on demand about public funds
1. Fund management companies must make information disclosure within twenty four (24) hours after receiving the requests from the SSC and SE upon the occurrence of the following events:
1.1. The SSE or SE receives feedbacks from individuals or organizations on the offers, the prices of closed public fund certificates, the stock prices of public securities investment companies;
1.2. There are unusual changes in prices and the transaction volume of closed public fund certificates and stocks of public securities investment companies;
2. Fund management companies must disclose information about closed public funds, public securities investment companies upon the requests from the SSC and SE via the printed publications, electronic information pages of the fund management companies, via means of mass media or means of information disclosure of the SE. The contents of information disclosure must specify the event requested to be disclosed by the SSC and SE, its reasons and authenticity.
Article 25. Disclosure of information about public securities investment companies
Fund management companies shall disclose information about public securities investment companies as prescribed in Article 22, Article 23 and Article 24 this Circular.
Tìm kiếm
Thông tư 52/2012/TT-BTC (Bản Word)