Investors are subject to the public disclose requirements, including:
- Intra-company persons of public companies, internal persons of public trusts, public securities investment companies, subject to clause 45 of Article 4 in the Law on Securities and their associated persons.
- Major shareholders, groups of related persons owning at least 5% of voting shares of a public company, investors, groups of related persons owning at least 5% of fund units of a closed fund.
- Founding shareholders subject to transfer restriction enforced by public companies, public securities investment companies.
- Groups of associated foreign investors owning at least 5% of voting shares of an issuing company, investors, groups of related persons owning at least 5% of fund units of a closed fund.
- Shareholders, groups of related persons purchasing stocks to own at least 5% of voting shares of a public company;
Investors or groups of related persons purchasing stocks to own at least 5% of fund units of a closed trust.
- Entities or persons making public quotes to buy stocks of a public company, fund units of a target investment fund; target companies, target trust management companies.
Circular No. 96/2020/TT-BTC is entering into force on January 1, 2021, replacing the Circular No. 155/2015/TT-BTC dated October 6, 2015.
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