THE
MINISTRY OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.
112/2008/TT-BTC
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Hanoi,
November 26, 2008
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CIRCULAR
AMENDING
AND SUPPLEMENTING THE FINANCE MINISTRY'S CIRCULAR No. 17/2007/TT-BTC OF MARCH
13, 2007, GUIDING DOSSIERS OF REGISTRATION FOR PUBLIC OFFERING OF SECURITIES
Pursuant to the June 29, 2006
Law on Securities;
Pursuant to the Government's Decree No. 14/ 2007/ND-CP of January 19, 2007,
detailing the implementation of a number of articles of the Law on Securities;
The Finance Ministry guides amendments and supplements to Circular No.
17/2007/TT-BTC of March 13, 2007, guiding dossiers of registration for public
offering of securities, as follows:
I. TO AMEND AND SUPPLEMENT
SECTION II AS FOLLOWS:
1. To amend Clause 1, Point
1.2, Item c, fourth em rule as follows:
"-Annual financial
statements must be audited by accredited independent audit organizations.
Auditor opinions on latest annual financial statements must be absolute
approvals under Audit Standard No. 700 "Audit reports on financial
statements" promulgated together with the Finance Minister's Decision No.
120/1999/QD-BTC of September 27, 1999. If auditor opinions on financial
statements of the last year are approvals with exceptions, these exceptions
must be immaterial and there must be documents reasonably explaining the
grounds for these exceptions."
2. To add the following
Points 1.8, 1.9 and 1.10 to Clause 1:
"1.8. Legal documents on
land use rights, decisions approving projects or expert evaluation opinions on
projects funded with capital raised from the offering (when necessary) and
detailed plan on capital use.
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1.10. Reports on the use of
capital raised from the latest public offering of securities already registered
with the State Securities Commission (if any)."
3. To add the following Item
m to Clause 2, Point 2.1:
"m/ Legal documents on land
use rights, decisions approving projects or expert evaluation opinions on
projects funded with capital raised from the offering (when necessary) and
detailed plan on capital use."
4. To add the following Item
d to Clause 2.Point 2.2:
"d/ Legal documents on land
use rights, decisions approving projects or expert evaluation opinions on projects
funded with capital raised from the offering (when necessary) and detailed plan
on capital use."
5. To add the following Items
h and i to Clause 3:
"h/ Legal documents on land
use rights, decisions approving projects or expert evaluation opinions on
projects funded with capital raised from the offering (when necessary) and
detailed plan on capital use.
i/ A contract on provision of
consultancy on the dossier of registration for public offering of securities,
signed with a securities company."
6. To add the following Point
f to Clause 4:
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II. TO AMEND AND SUPPLEMENT
SECTION III AS FOLLOWS:
1. To add the following
Points 1.8 and 1.9 to Clause 1:
"1.8. Legal documents on
land use rights, decisions approving projects or expert eyaluation opinions on
projects funded with capital raised from the offering (when necessary) and
detailed plan on capital use.
1.9. A contract on provision of
consultancy on the dossier of registration for public offering of securities,
signed with a securities company (unless the issuing organization is a
securities company).''
2. To add the following Point
2.13 to Clause 2:
"2.13. Legal documents on
land use rights, decisions approving projects or expert evaluation opinions on
projects funded with capital raised from the offering (when necessary) and
detailed plan on capital use."
3. To add the following
Points 3.6 and 3.7 to Clause 3:
"3.6. Legal documents on
land use rights, decisions approving projects or expert evaluation opinions on
projects funded with capital raised from the offering (when necessary) and
detailed plan on capital use.
3.7. A contract on provision of
consultancy on the dossier of registration for public offering of securities,
signed with a securities company (unless the issuing organization is a
securities company)."
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This Circular takes effect 15
days after its publication in "CONG BAO."
Any problems arising in the
course of implementation should be reported to the Finance Ministry for study,
guidance and settlement.
FOR
THE FINANCE MINISTER
VICE MINISTER
Tran Xuan Ha