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THE MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
198/2012/TT-BTC
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Hanoi,
November 15, 2012
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CIRCULAR
ON
THE ACCOUNTING REGIME APPLICABLE TO THE OPEN FUND
Pursuant to the Law on
accounting No. 03/2003/QH11, of June 17, 2003;
Pursuant to the Government’s
Decree No. 128/2004/ND-CP, of May 31, 2004 on detailing and guiding the
implementation of a number of articles of the accounting law, applicable to the
state accounting domain and the Government’s Decree No. 129/2004/ND-CP, of May
31, 2004 detailing and guiding the implementation of a number of articles of
the accounting law, applicable to business activities;
Pursuant to the Law on
Securities No. 70/2006/QH11, of June 29, 2006 and Law No. 62/2010/QH12 , of
November 24, 2010, on amending and supplementing a number of articles of the
Law on Securities No. 70/2006/QH11, of June 29, 2006;
Pursuant to the Decree No.
58/2012/ND-CP, of July 20, 2012 detailing and guiding the implementation of a
number of articles of the Securities Law and the Law amending and supplementing
a number of articles of Securities Law;
Pursuant to the Government’s
Decree No. 118/2008/ND-CP, of November 27, 2008, defining the functions, tasks,
powers and organizational structure of the Ministry of Finance;
At the proposal of director of
Department of Accounting and Auditing regimes;
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Article 1. To promulgate together with this Circular the accounting regime
applicable to the open Fund including 4 parts:
Part 1: The regulation on
accounting vouchers;
Part 2: System of accounts;
Part 3: Regulations on accounting
book;
Part 4: System of financial
statement.
Article 2. Scope of regulation
This Circular provides for
contents relating to the accounting vouchers, accounts, accounting measures,
accounting books, forms of Financial statement, method of formulation and
presentation of Financial statement applicable to the open Funds which are
established and operate in accordance with laws on securities.
Article 3. Subjects of application
This Circular applies to fund
management companies, supervision banks and organizations, individuals
involving activities of open Funds.
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The open Funds comply with the
accounting principles and measures specified in the relevant accounting
standards of Vietnam and specific regulations in this accounting regime.
Article 5. Effect
This Circular takes effect on
January 01, 2013.
Article 6. Implementation organization
1. The director of Department of
accounting and auditing regimes, chairperson of State Securities Commission,
General Directors, and Directors of fund management companies and heads of
relevant units shall implement this Circular.
2. In the course of
implementation, any arising problems should be reported to the Ministry of
Finance for study and settlement.
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