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THE MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No:
210/2014/TT-BTC
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Hanoi,
December 30, 2014
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CIRCULAR
PROVIDING GUIDANCE ON ACCOUNTING POLICY APPLICABLE TO
SECURITIES COMPANIES
Pursuant to the Law on Accounting No.
03/2003/QH11 on June 17, 2003;
Pursuant to the Law on Securities No.
70/2006/QH11 dated June 29, 2006 and the Law No. 62/2010/QH12 dated November
24, 2010 amending and supplementing a number of articles of the Law on
Securities No. 70/2006/QH11 dated June 29, 2006;
Pursuant to the Government’s Decree No.
128/2004/NĐ-CP dated May 31, 2004 providing instructions on the implementation
of a number of articles of the Law on Accounting applicable to the state
accounting domain and the Government's Decree No. 129/2004/NĐ-CP dated May 31,
2004 providing instructions on the implementation of a number of articles of
the Law on Accounting in business;
Pursuant to the Government's Decree No.
58/2012/NĐ-CP dated July 20th 2010, detailing and guiding the implementation of
a number of articles of the Law on Securities and the Law on amending and
supplementing a number of articles of the Law on Securities;
Pursuant to the Government's Decree No.
215/2013/NĐ-CP dated December 23, 2013 defining the functions, tasks,
entitlements and organizational structure of the Ministry of Finance;
At the request of the Director of the
Department of Audit and Accounting Regulation
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Chapter I
GENERAL PROVISIONS
Article 1. Governing scope
This Circular prescribes contents relating to
the accounting vouchers, accounting accounts and accounting methods, accounting
books, forms of financial statements, methods of preparation and presentation
of financial statements applicable to securities companies established and
operating under the provisions of legislation on securities.
Article 2. Regulated
entities
This Circular applies to securities companies,
organizations, and individuals related to the operation of securities
companies.
Article 3. Accounting
principles and accounting methods applicable to accounting operation of
securities companies
1. Securities companies comply with the
accounting principles and the accounting methods prescribed in the Law on
Accounting, Vietnamese Accounting Standards, relevant legal documents, and
specific provisions of this Circular.
2. The principles and methods of accounting
under the fair value are only applied when they are allowed by the Law on
Accounting.
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Chapter II
GUIDANCE ON ACCOUNTING
POLICY APPLICABLE TO SECURITIES COMPANIES
Section 1. ACCOUNTING
VOUCHERS
Article 4. General
principles
1. Accounting vouchers are papers and
information carriers recorded economic, financial transactions arisen and
finished as the basis for book-entries.
2. Accounting vouchers applicable to securities
companies must comply with the contents, methods of preparation, and signing
vouchers under the provisions of the Law on Accounting, the Decree providing
detailed guidance on the Law on Accounting applicable in enterprises, other
legal documents relating to the accounting vouchers, and the provisions in this
Policy.
Article 5. Preparation of
accounting vouchers
1. Accounting vouchers are prepared for all
economic, financial transactions arising and relating to the operation of
securities companies. Accounting vouchers are only prepared once for an
economic, financial operation. Contents of an accounting voucher must include
all items, must be clear and honest with the contents of the arising economic,
financial transaction. Handwriting in the vouchers must be clear without any
erasion or abbreviation. The amount in words must match exactly the amount
written in numbers.
2. Copies of an accounting voucher must be made
sufficiently as prescribed. For vouchers having many copies, all such copies
must be made once using computer or carbon paper. In special cases where many
copies cannot be written once, they may be written twice as long as consistency
of content and legality of all such copies are guaranteed.
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Article 6. Signing
accounting vouchers
1. All vouchers shall only be valid if they are
fully signed under the titles therein. Electronic vouchers must have electronic
signatures as prescribed by the law. All accounting vouchers must be signed
using a ballpoint pen or ink pen. Red ink and pencil are prohibited. All copies
of accounting vouchers used for payment must be signed. The signature of a
person in accounting vouchers must be consistent and must match his/ her registered
signature as prescribed, if such person did not register for his/her signature,
the signature of current time must match the signature of previous time.
2. The signature of the head of a securities
company (General Director, Director or authorized person), of the chief
accountant (or an authorized person), and the stamp in vouchers must conform to
the specimen stamp and the valid signature which were registered at the
commercial bank. The accountant's signature in the voucher must match the
signature registered with the chief accountant.
3. The chief accountant (or authorized person)
is not allowed to sign the word "authorized" of the head of the
securities company. The authorized person is not allowed to authorize to
others.
4. Every securities company must open a register
of specimen signatures of accountants, chief accountant (and an authorized
person), General Director, Director (and an authorized person) relating to its
operation. Such register must be paginated and stamped on the edge of every page
and managed by the head of the company (or an authorized person) in order to
facilitate inspection. Each person must sign three specimen signatures in the
register.
5. Individuals who are entitled or authorized to
sign the vouchers are not allowed to sign them before the contents of such
vouchers are recorded insufficiently under the responsibility of the
signatories.
6. The decentralization of signing in the
vouchers shall be prescribed by the general Director or the Director of
securities companies in consistence with the law and the requirements for
management in order to ensure strict control, asset security of the company.
Article 7. Order of
circulation and inspection of accounting vouchers of securities companies
1. All accounting vouchers prepared by the
securities company or transferred to from outside entities must be concentrated
in the accounting department of the securities company. The accounting
department inspects such accounting vouchers which shall be used for making entries in the accounting books only after
being inspected and verified as true.
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- Preparing, receiving, and processing
accounting vouchers
- Inspecting and signing vouchers or requesting
the General Director or Director of securities companies for signing (carried
out by accountants, chief accountant)
- Classifying, arranging vouchers, determining
amounts and recording accounting books.
- Retaining accounting vouchers.
3. Inspection order of accounting vouchers
- Inspecting the clarity, truthfulness, and
completeness of items recorded in the accounting vouchers.
- Inspecting the legitimacy of arising economic,
financial transactions recorded in accounting vouchers, comparing accounting
vouchers with relevant documents.
- Inspecting the accuracy of data and
information in vouchers.
4. When inspecting accounting vouchers, if
detecting any violations against the policies, regulations, provisions of the
current law on establishment and management of securities companies,
Regulations of securities companies, Resolution on Shareholder general
assembly, member Assembly or Resolution on Board of Directors under the
decentralization, accountant department must refuse to perform (refuse to make
payment, ...) and immediately report to the General Director, Director of
securities companies for timely handling in accordance with the current law.
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Article 8. Translation of
vouchers into Vietnamese
1. The accounting vouchers which are written in
foreign languages, when being used to record the accounting books in Vietnam
must be translated into Vietnamese. The entire contents of vouchers that rarely
arise or repeatedly arise which have different contents must be translated. For
vouchers that repeatedly arise and have the same content, only main contents
such as: name of the vouchers, name of unit or individual preparing the
vouchers, name and individual receiving the vouchers, economic content of
the vouchers and titles of the persons signing the vouchers are translated ...
2. The translators must sign and write their
full name and must be responsible for the content translated into Vietnamese.
The Vietnamese translation must be accompanied with the original in foreign
language.
Article 9. Use, management, printing, and issuing of accounting vouchers
1. All securities companies must use uniformly
the accounting voucher forms prescribed in this accounting Policy and other
relevant vouchers in conformity with the law of the relevant fields . During
the implementation process, the securities companies are not allowed to rectify
the mandatory vouchers.
2. Pre-printed voucher forms must be preserved
carefully, must not be damaged or rotten. Checks and valuable papers must be
managed under the regulation on management of currency.
3. For guiding accounting vouchers forms,
securities companies may purchase or design and print by themselves as long as
the main contents of the vouchers specified in this Circular and the provisions
of the Law on Accounting are guaranteed.
Article 10. Use of
electronic vouchers and retention of kinds of vouchers
1. Securities companies that use electronic
vouchers for economic, financial operations and book- entries must comply with
the regulations on electronic transactions and relevant law provisions of
electronic vouchers.
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Article 11. List and forms of
accounting vouchers
1. Accounting vouchers applicable mainly to
securities companies comply with the list and the forms prescribed in Annex 01.
2. State Securities Commission shall provide
specific guidance on the voucher system applicable to securities companies for
conducting business transactions in securities.
Section 2. ACCOUNT SYSTEM
APPLICABLE TO SECURITIES COMPANIES
Section 12. Provisions of
account system applicable to securities companies
1. Accounts are used for classification and
systematization of financial and economic transactions according to economic
contents.
2. The system of accounts of securities
companies includes accounts of level 1, level 2, level 3, and level 4 in the
Balance sheet and accounts off-Balance sheet as prescribed in this Circular.
3. Securities companies base on the account
System prescribed in this Guidance on accounting applicable to securities
companies to apply and elaborate the account system in accordance with the
characteristics of business, requirements for management of each type of
operation of unit, and in accordance with the contents, structures, and
accounting methods of the respective control accounts.
4. If securities companies wish to supplement
accounts or adjust names, codes, contents and accounting methods of particular
economic transactions of accounts level 1, level 2 and level 3, they must gain
a written approval from the Ministry of Finance.
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6. The account system list applicable to
securities companies which describes contents, structures, and accounting
methods is included in Appendix 02.
Section 3. REGULATIONS ON
ACCOUNTING BOOKS
Article 13. General
provisions
1. Accounting books are used to record,
systematize and retain all of economic and financial transactions that have
arisen under the economic content and time order relating to securities
companies.
2. Securities companies must comply with the
provisions of accounting books in the Law on Accounting, the Government’s
Decree providing guidance on the implementation of a number of articles of the
Law on Accounting in business, the documents providing guidance on the Law on
Accounting, and this Circular.
Article 14. Types of accounting books
1. Securities companies have only one accounting
book system used for an accounting year. Accounting books include general
accounting books and detailed accounting books.
- The general
accounting books include: the Journal, the Ledger.
- The detailed
accounting books include: detailed accounting books.
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3. General accounting books
The Journal
a) The Journal is used for recording economic
and financial transactions arising in each accounting period and in an
accounting year according to the time order and reciprocal relations among
accounts of such transactions. The accounting data in the Journal must be
recorded the total amount arising in the Debit side and the total amount
arising in the Credit side of all accounting accounts used at securities companies
(general Journal) except for the accounts that are monitored and recorded in
special Journals;
b) The Journal must be fully recorded the
following factors:
- Day, month of
book entry;
- Serial number
and date of issuance of accounting vouchers used as basis for book entries;
- Summary of
contents of the arising economic, financial transactions;
- Amount of the arising transactions;
Special Journals
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The Ledger
The Ledger is used for recording economic and
financial transactions arising in each accounting period and an accounting year
according to accounting accounts prescribed in the accounting account system
applicable to securities companies. The accounting data in the Ledger must be
recorded the situation on assets, capital sources, the situation and results of
business operation of securities companies. The Ledger must be fully recorded
the following factors:
- Day, month of book entry.
- Serial number and date of issuance of
accounting vouchers used as basis for book entries.
- Summary of contents of the arising economic,
financial transactions.
- Amount of the
arising economic, financial transactions, inscribed in the Debit side or the
Credit side of the account.
4. Detailed accounting books
The detailed accounting books are used for
recording arising economic, financial transactions relating to accounting
objects that need to be monitored in detail according to managerial requirements.
The data in detailed accounting books supply information to serve the
management of each kind of asset, capital source, revenue, and expenditure that
have not been recorded in the Journal and the Ledger;
b) The quantity and structure of the detailed
accounting books are not compulsorily prescribed. Securities companies shall
have to base on the provisions of this Circular on detailed accounting books
and their managerial requirements to open necessary and appropriate books of
detailed accounting.
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1. Each securities company has only one official
and unique accounting book system for an accounting year.
2. Securities companies must base on accounting
account system applied in the securities companies and their own management
requirements to open enough necessary general accounting books and detailed
accounting books.
Article 16.
Responsibilities of book keepers and inscribers
1. The accounting
books must be strictly managed, with the book-keeping and entering responsibility
being assigned to individuals. Employees assigned the accounting books shall
have to bear responsibility for things inscribed therein and to keep the books
during the time of using them.
2. In case of
change of the accounting book keepers and inscribers, the chief accountant
shall have to organize the transfer of responsibility for management and
entering accounting books between the out-going accountants and the in-coming
accountants. The transfer note must be signed for certification by the chief
accountant.
Article 17. Recording
accounting books using hand or accounting software.
1. Securities companies are allowed to record
accounting books using hand or accounting software.
2. In case of recording accounting books using
hand, accounting units must comply with the accounting models, accounting book
forms, and provisions of general Journal form. Accounting units are allowed to
open more detailed accounting books according to their management requirement.
3. In case of recording accounting books using
accounting software, securities companies are allowed to choose either purchase
or design an accounting software accordingly. Forms of general Journal on the
accounting software applied in securities companies must meet the following
requirements
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b) Strictly comply with the regulations on
opening, recording, closing and rectifying the accounting books as prescribed
by the Law on Accounting, the documents guiding the implementation of the Law
on Accounting, and the provisions in this Circular;
c) Securities companies must base on the
standards and conditions of accounting software prescribed by the Ministry of
Finance in Circular No. 103/2005 / TT-BTC dated November 24, 2005 and amending,
supplementing documents (if any) to choose an accounting software suitable to
their management requirements and conditions.
Article 18. Opening and
recording accounting books
1. Opening accounting books
a) The accounting books must be opened at the
beginning of the accounting year. For a newly-established securities company,
the accounting book must be opened from the date of its establishment. The
legal representative and chief accountant of an securities company shall have
to sign for approval of the accounting books recorded by hand before they are
used, or sign for approval of official accounting books after they are printed
from accounting software;
b) The accounting books must be used pre-printed
forms which may be bounded into volume or may be in loose sheets. These sheets
should be bounded into a volume after use for retention;
c) Before the accounting books are used, the
following procedures must be completed:
- For accounting books in volume :
The name of the securities company, the book
title, the date of book opening, the accounting year and book- entry period,
the full name and signature of the book keeper, inscriber, chief accountant and
legal representative of the securities company, the date of finishing book
entry or the date of transferring the book to another person must be clearly written
on the first page of the book.
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- For books in loose sheets:
The name of the securities company, the ordinal
number of each book sheet, the book title, the month of use, the full name of
the book keeper and inscriber must be clearly inscribed at the top of each
loose sheet. The loose sheets, before being used, must be signed for
certification, stamped, and recorded in the register for use of loose-sheeted
books by the director (general director) or authorized person. The
loose-sheeted books must be arranged in the account in order to ensure safety
and easy access.
2. Recording accounting books
Recording books must necessarily be based on the
accounting vouchers which were inspected and meet regulations on accounting
vouchers. All data recorded in accounting books are required to have legal and
reasonable accounting vouchers.
3. Closing accounting books
At the end of the accounting period, accounting
books must be closed before the financial statement is prepared. In addition,
accounting books must be closed in the inventory or other cases as prescribed
by law.
Article 19. Correction of
accounting books
1. When errors in the accounting books which are
recorded using hand are detected during book-entry, it is prohibited to erase
untraceably wrong information and data. Correction must be made using one of
the following methods:
a) The method of correction (also called method
of wiping out):
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- Errors are made in the explanation and not
related to the reciprocal relationships between accounts;
- Errors do not affect the total money amounts.
b) The method of negative figure inscription
(also called the method of red inscription):
This method is used to correct errors as follows
: all the wrong entries must be re-written in red ink to cancel these entries,
then later the correct entries shall be written in common ink in replacement
thereof.
This method is used in case:
- Errors relate
to the reciprocal relations between accounts due to wrong determination of
amounts, which have already been inscribed in the accounting books and cannot
be corrected by the method of correction;
- Errors are
detected after financial statements have been submitted to competent agencies.
In this case, the correction of errors in the accounting books in the year of
detection of errors under the prospective or retroactive method is permitted
under the provisions of Accounting Standard "Changes in accounting
policies, accounting estimates and errors ";
- Errors are made when the amounts of money in
accounts have been inscribed time and again or the wrongly inscribed figures
are bigger than the correct figures.
When using the method of negative figure
inscription to correct errors, a "corrected book entry voucher" must
be made and signed for certification by the chief accountant (or an
accountant).
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This method shall apply to cases where the
entries are inscribed correctly for the reciprocal relations between accounts
but the inscribed money amounts are smaller than the money amounts in the
vouchers or the money amounts inscribed in vouchers are omitted and not fully
added up. In case of correction by this method, the "corrected book entry
voucher" must also be made to additionally record in normal ink the
difference amount.
2. Correction of book entries using accounting
software:
a) If errors are detected before annual
financial statements are submitted to competent State agencies, the correction
can be made directly in accounting books of such year on the accounting
software;
b) If errors are detected after annual financial
statements are submitted to competent State agencies, the correction can be
made directly in accounting books of the year in which errors are detected on
the accounting software and noted in the last line of the accounting books of
year in which errors are made;
c) Cases of correction of book entries using
accounting software are made according to the “method
of negative figure inscription” or “method
of additional inscription”.
3. When the annual settlement report is approved
or when the inspection and auditing have been completed and an official
conclusion is given, if there is a decision to correct the figures in the
financial statements relating to figures that were recorded in accounting
books, the unit must correct the accounting books and the Balance of the
relevant accounts under the prescribed method. The correction is made directly
in the accounting books of the year in which errors are detected , and taken
notes on the last page (last line) of the accounting books of the year prior to
the year of error (if errors are detected after the annual financial statements
are submitted to the competent State agencies) for convenient comparison and
inspection.
Article 20. Adjustment of
accounting books
Where securities companies must apply a
retroactive adjustment due to changes in accounting policy and must make a
retroactive adjustment due to detecting material misstatements in the previous
years under the provisions of Accounting Standard "Changes in accounting
policies, accounting estimates and errors", accountants must adjust
beginning balance in general accounting books and detailed accounting books of
relevant accounts.
Article 21. Accounting book
forms
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- General journal.
- In this accounting form, there are specific
provisions on the quantity, structure, form, order and method of recording and
the relationship between the accounting books.
2. Securities companies must base on the size
and characteristics of business operation, requirements for management,
professional qualifications of accounting personnel, technical equipment
conditions to calculate and choose a suitable accounting software, and must
comply with the provisions of the accounting book form applicable to the
operation of the securities companies including: Type and structure, comparison
and inspection relation, order, recording method of accounting books.
3. If the general Journal form is applied using
accounting software program, securities companies must comply with the
principles, procedures for opening, recording, and closing accounting books
under such accounting form in order to record arising transactions. Securities
companies must formulate a process for book entries which complies with the
provisions of the current accounting policy applicable to securities companies,
regulations on decentralization of book entries, control and approval of the
transactions that are recorded in accounting books, transferring and
summarizing figures for preparation and presentation of financial statements,
administrative accounting reports, and other reports in accordance with the
provisions of the legislation on accounting, securities, other current relevant
laws, and regulations of securities companies.
Article 22. Accounting form
of general journal
1. Principles,
basic features of the accounting form of General Journal
a) Basic features of the accounting form of
General Journal: All arising economic and
financial transactions must be entered into the Journal, and the focus is
General journal according to the time order of their arising and economic
contents (determination of the accounting amount) of each transaction, then the
figures in the Journal shall be taken out for entering the Ledger according to
each arising transaction;
b) Accounting
book form of General Journal shall include the following types of accounting
book:
- The General
Journal, special journal;
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- The detailed
accounting books, cards.
2. The order of
entering the accounting books under the form of General Journal (Appendix No.
03A)
a) Daily, based
on the accounting vouchers which were inspected and are used as the basis for
book entry, the arising operations firstly are entered into the General
Journal, then based on the figures in the General Journal, they are made
entries into the Ledger according to appropriate accounting accounts. If the
units opened the detailed accounting books or cards, alongside the entering of
the General Journal, the arising operations are entered into the relevant
detailed accounting books or cards;
If the units open
the special Journal daily, based on the vouchers used as the basis for book
entry, arising transactions are entered into relevant special Journals.
Periodically (every 3, 5, 10 ... days) or at the end of a month, depending on
the volume of arising transactions, each special Journal shall be summarized,
figures are taken out to enter into the appropriate accounts in the Ledger,
after duplicate numbers are delaminated because one transaction is recorded in
many special Journal concurrently (if any).
Special Journals
include: Purchase Journal, Sale Journal, cash receipt and payment Journal,
cash-in-bank receipt and payment Journal;
b) At the end of a month, quarter, and year, the
figures in the Ledger are added up, the account Balance sheet is made. After
the consistency inspection and comparison, the figures recorded in the Ledger
and the Detailed General Sheet (made from the detailed accounting books, cards)
shall be used for making the financial reports. On principle, the total arising
Debit amount and the total arising Credit amount in the account Balance sheet
must be equal to the total arising Debit amount and the total arising Credit
amount in the General Journal (or the General Journal and special Journal after
duplicate numbers in special Journal are eliminated) of the same period.
Securities companies open detailed accounting
books used for monitoring accounts level 1, 2, 3, 4, ... in accordance with the
system of account list applicable in such securities companies under the
provisions of this Circular in order to prepare financial statements under the
provisions of current law and other reports under the requirements of such
securities companies.
4. Securities companies must assign staff to
open, record their accounting books.
5. The opening, recording, preserving and
retaining the accounting books of securities companies must comply with the
provisions of the Law on Accounting and documents guiding the implementation of
the Law on Accounting and the specific provisions of this accounting Policy.
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Section 4. FINANCIAL
STATEMENT SYSTEM
Article 23. List of
financial statements applicable to securities companies
1. List of separate financial statements
applicable to securities companies
No
List of
separate financial statements
Form
I
Annual separate financial statements
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Separate statement of comprehensive income
Form No. B 01-CTCK
02
Separate statement of financial position
Form No. B 02-CTCK
03
Separate statement of cash flow
Form No. B 03 (a,b)-CTCK
04
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Form No. B 04-CTCK
05
Note to separate financial statement
Form No. B 05-CTCK
II
Interim separate financial statement,
half-year separate financial statement (complete)
01
Separate statement of comprehensive income
(half-year, interim)
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02
Separate statement of financial position
(half-year, interim)
Form No. B 02g-CTCK
03
Separate statement of cash flow (half-year,
interim)
Form No. B 03 (a,b)g-CTCK
04
Separate statement of changes in equity
(half-year, interim)
Form No. B 04g-CTCK
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Note to separate financial statement
(half-year, interim)
Form No. B 05g-CTCK
2. List of consolidated financial statements
applicable to securities companies
No
List of
consolidated financial statements
Form
I
Annual consolidated financial statements
01
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Form No. B 01-CTCK/HN
02
Annual consolidated statement of financial
position
Form No. B 02-CTCK/HN
03
Annual consolidated statement of cash flow
Form No. B 03 (a,b)-CTCK /HK
04
Annual consolidated statement of changes in
equity
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05
Note to annual consolidated financial
statement
Form No. B 05-CTCK/HN
II
Interim consolidated Financial statements,
half-year consolidated financial statements (complete)
01
Consolidated statement of comprehensive income
( half-year, interim)
Form No. B 01g-CTCK/HN
02
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Form No. B 02g-CTCK/HN
03
Consolidated statement of cash flow
(half-year, interim)
Form No. B 03 (a,b)g-CTCK /HK
04
Consolidated statement of changes in equity
(half-year, interim)
Form No. B 04g-CTCK/HN
05
Note to consolidated financial statement
(half-year, interim)
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Article 24. Time-limit,
recipient, and submission of financial statements
1. Financial statements of securities companies
that prepare separate financial statements (or consolidated financial statements
if such securities companies are required to prepare consolidated financial
statements) include:
- Statement of comprehensive income.
- Statement of financial position.
- Statement of cash flow.
- Statement of changes in equity.
- Note to financial statement.
2. Recipients of financial statement:
- The Ministry of Finance (State Securities
Commission).
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- Statistics agencies.
- Business registration agencies.
3. The time-limit for financial statements shall
comply with the provisions of legislation on accounting and securities.
4. For half-year financial statements (both
separate and consolidated) and annual financial statements (both separate and
consolidated) of securities companies that are required for inspection as
prescribed by the law, the half-year financial Statements must be enclosed with
an inspection Report while the annual financial Statements must be enclosed
with an independent audit Report when they are submitted to State management
agencies or disclosed.
5. Financial report forms, contents, and methods
of preparation of financial Statements applicable to securities companies are
specified in Appendix 04.
Chapter III
IMPLEMENTING PROVISIONS
Article 25. Effect
1. This Circular takes effect from January 1,
2016.
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Article 26. Implementation
1. Director of the Department of Audit and
Accounting Regulation, the president of State Securities Commission, General
Director and Director of securities companies and heads of relevant units shall
be responsible for the implementation of this Circular.
2. Any problems arising during the
implementation should be reported to the Ministry of Finance for study and
resolution./.
PP.MINISTER
DEPUTY MINISTER
Tran Xuan Ha