THE MINISTRY
OF FINANCE
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|
THE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
63/2005/QĐ-BTC
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Hanoi,
September 14, 2005
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DECISION
PROMULGATING THE ACCOUNTING REGULATION OF THE SECURITIES
INVESTMENT FUND
THE MINISTER OF FINANCE
Pursuant to the Law on Accounting No.
03/2003/QH11 on June 17, 2003 and the Government’s Decree No. 129/2004/NĐ-CP
dated May 31, 2004 on providing instructions on the implementation of several
articles of the Law on Accounting on business operations;
Pursuant to the Government’s Decree No.
77/2003/NĐ-CP on defining the functions, tasks, powers and organizational
structure of the Ministry of Finance;
Pursuant to the Government's Decree No.
144/2003/NĐ-CP dated November 28, 2003 on securities and securities market;
At the request of the Director of the
Department of Audit and Accounting Policies, the Chairperson of State
Securities Commission and the Chief of the Ministry Office.
HEREBY DECIDES
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The first part: Accounting source documents;
The second part: Chart of Accounts;
The third part: Applied accounting records and
accounting model;
The fourth part: Financial reporting system.
Article 2. The accounting regulation of the securities investment fund
issued together with this Decision shall apply to securities investment funds
across the nation and replace the accounting regulation of the securities
investment fund approved according to the Official Dispatch No. 2913/TC/CĐKT of
the Ministry of Finance dated November 8, 2004.
Fund management companies shall close the
accounting record of each securities investment fund on December 31, 2005 and
carry forward balances of old accounts to new accounts from January 1, 2006 in
accordance with the accounting regulation issued together with this Decision.
Other accounting regulations which are not
specified in this Decision shall be implemented under the provisions of the Accounting
Law and the Government’s Decree No. 129/2004/NĐ-CP dated May 31, 2004 on
providing instructions on the implementation of several articles of the
Accounting Law on business operations.
Article 3: This Decision shall come into force after 15 days from the
date on which it is published on the Official Gazette.
Article 4. The Director of the fund management company shall be
responsible for directing and arranging necessary resources for the accounting
operations of specific funds managed by the company in accordance with
regulations laid down in this Decision and other regulations enshrined in the
Accounting Law and the Decree No. 129/2004/NĐ-CP.
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Article 5: The Head of the Department of Audit and Accounting Policy,
the Chairperson of the State Securities Commission, the Chief of the Ministry
Office, the Director of the Department of Bank and Credit Institution Finance
and Heads of relevant agencies shall bear responsibility to provide guidance on
and examine the implementation of this Decision./.
PP. THE
MINISTER
THE DEPUTY MINISTER
Tran Van Ta
THE ACCOUNTING REGULATION
OF THE SECURITIES INVESTMENT FUND
(Issued together with the Decision No. 63/2005/QĐ-BTC of the Ministry of
Finance dated September 14, 2005)
- The first part: Accounting source documents
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- The third part: Applied accounting records
and accounting model
- The fourth part: Financial reporting
system.
THE FIRST PART
ACCOUNTING
SOURCE DOCUMENTS
A/ GENERAL
PROVISIONS
1. Accounting source documents refer to
information-bearing documents and articles that reflect economic or financial
transactions and are used as the basis for creating accounting records.
2. All economic or financial transactions
concerning operations of the securities investment fund must be entered into
accounting source documents. Each accounting source document shall be created
only one time for each economic or financial transaction.
3. The method for creating, signing, using,
managing, storing and preserving accounting source documents of the securities
investment fund must conform to the regulations laid down in the Accounting
Law, documents guiding the implementation of the Accounting Law, other relevant
legislative documents as well as specific provisions of this accounting
regulation.
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4. When creating accounting source documents,
the following requirements must be met:
- The content of accounting source documents
must reflect all economic or financial transactions on an accurate, genuine
basis;
- Texts used to write in accounting source
documents must be clear without any deletion, correction and
abbreviation;
- The monetary amount written in texts must be
identical to that amount written in numbers;
- Each accounting source document must be
created with the required amount of copies and copies of the accounting source
document created by computers must include the identical information;
5. Signing accounting source documents
All accounting source documents shall become
valid if signatures of the persons who hold the title specified in the
signature section of accounting source documents are appended. In
particular, each electronic accounting source document must include the
electronic signature on it as stipulated by laws. All signatures on each
accounting source document must be written in a ballpoint pen or ink pen while
red ink pens or pencils are not permitted to write signatures on accounting
source documents. Signature appended on the cash payment note must be written
on a single copy. The signature written on an accounting source document by a
person must be consistent and stay the same as the registered specimen
signature. In case there is no registered specimen signature, the subsequent
signature must be identical to the previous signature.
6. Procedure for checking and flow of accounting
source documents of the securities investment fund shall be stipulated as
follows:
- All accounting source documents created inside
or outside of the securities investment fund must be collected by the
accounting department of the securities investment fund. The accounting
department shall check such accounting source documents and, only after their
legality is examined and verified, they shall be used as the basis for writing
the accounting record.
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+ Checking the clarity, authenticity and
adequacy of receipts and payments as well as detailed information provided in
each accounting source document;
+ Checking the legitimacy of each economic or
financial transaction recorded in each accounting source document;
+ Checking the accuracy of data and inputs
provided in each accounting source document.
In the course of checking accounting source
documents, if any violation against the policy, rule and regulation on the
state management of economic and financial operations is detected, the
accountant must refuse to carry out cash payment, other payments and goods
dispatch, etc. as well as report it to the Head of the securities investment
fund for any prompt action to be taken in accordance with applicable laws.
As for accounting source documents which do not
follow the required procedure, have ambiguous contents, unclear texts or
numbers, the bookkeeper or accountant must return them and proceed to go
through additional procedures and have them corrected before using them as the
basis for writing accounting records.
- The flow of accounting source documents of the
securities investment fund shall consist of the following steps:
+ Creating and receiving accounting source
documents;
+ Requesting the accountant and chief accountant
to check and sign such accounting source documents;
+ Classifying and arranging these accounting
source documents, posting a bookkeeping entry and carrying out bookkeeping
operations;
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7. Translation of accounting source documents
into Vietnamese
Accounting source documents that are written in
foreign languages, when being used to carry out bookkeeping operation, must be
translated into Vietnamese. With respect to those which are affected by just a
few or many of business events but have different information, all information
provided in such accounting source documents must be totally translated. With
respect to those who are affected by many of business events and have similar
information, only significant information provided in such accounting source
documents, such as accounting source document name, name of the sending company
and individual, name of the receiving company and individual, business
transaction particulars and title of the signatory, etc. shall be translated.
The translator must sign and write his/her full name as well as take
responsibility for Vietnamese translated document. Vietnamese translated
document shall be attached to the original written in a foreign language.
B. LIST AND
FORM OF ACCOUNTING SOURCE DOCUMENTS
(Issued
together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005)
1. List of accounting source documents
No.
Document
title
Code
I
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1
Factsheet on the payment of remuneration to
the Fund’s Representative Board
C02-QĐT
2
Worksheet on the payment of management
(supervision) fee
C03-QĐT
II
Accounting source documents stipulated by
other legislative documents
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1
Payment order
2
Accounting slip
3
Debit note
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Credit note
5
Notification of the result of securities
purchase
6
Statement on payments for transactions
7
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8
Statement on monthly transaction costs
9
Sales and purchase invoice
10
Receipt
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11
Payment note
* Note: Other accounting source
documents stipulated by other legislative documents (mentioned in No. II) shall
be governed by regulations enshrined in these legislative documents (form and
method for creation).
2. Accounting document form
The fund management company:……..
The securities investment fund:……….
Form No.
C02-QĐT
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Dear……………,
We are writing to request the supervisory Bank
to transfer a specific amount of money withdrawn from the deposit account of
the securities investment fund to pay remuneration to the Fund’s Representative
Board of the securities investment fund........ with the following details:
FACTSHEET ON
THE PAYMENT OF REMUNERATION TO THE FUND’S REPRESENTATIVE BOARD
No.
Full name
Account
holder’s name
Account No.
Opened at
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Note
A
B
C
D
E
I
G
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Total
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Reported by
(signature,
full name)
Chief
accountant
(signature,
full name)
Created on………..
Director
(signature,
full name, stamp)
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The fund management company:……..
The securities investment fund:……….
Form No.
C03-QĐT
Issued
together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the
Ministry of Finance
Dear……………,
We are writing to request the supervisory Bank
to transfer …………. withdrawn from the deposit account of the securities investment
fund to pay the fund management company (the supervisory bank)........ for
their management (supervision) fee with the following details:
WORKSHEET ON
THE PAYMENT OF MANAGEMENT (SUPERVISION) FEE
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Payee
Account
holder’s name
Code of the
deposit account
Opened at
Basis for
calculating the fee
Percentage
(%) of fee to be paid
Amount
A
B
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D
E
1
2
3
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Total
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Reported by
(signature,
full name)
Chief
accountant
(signature,
full name)
Created
on………….
Director
(signature,
full name, stamp)
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THE SECOND
PART
CHART OF
ACCOUNTS
(Issued
together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005)
No.
ACCOUNT CODE
ACCOUNT NAME
NOTE
Class 1
Class 2
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2
3
4
5
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TYPE 1 -
ASSET
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112
Bank deposit
1121
Vietnamese currency
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1122
Foreign currency
2
121
Trading and investment securities
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1211
Original price of trading securities
1212
Original price of investment securities
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1213
Difference in the securities valuation at the
end of an accounting period
3
128
Other investments
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1281
Original price of investments
1283
Difference in the valuation of investments at
the end of an accounting period
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131
Receivables from investment activities
1311
Receivables from the sale of securities
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1318
Receivables from investment activities
5
138
Other receivables
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TYPE 3 -
LIABILITY
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6
311
Short-term loan
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331
Payables for investment activities
3311
Payables for the sale of securities
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3318
Other payables for investment activities
8
332
Payables for the investor’s income
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334
Payables for allowance of the Fund’s
Representative Board
10
337
Payables to the fund management company and
supervisory bank
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3371
Payables to the fund management company
3372
Payables to the supervisory bank
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338
Other payables
...
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TYPE 4 -
EQUITY
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411
Paid-in capital of the investor
4111
Principal
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4112
Residual equity
13
421
Revenue
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4211
Determination of the revenue earned within an
accounting period
4212
Determination of the unearned revenue
generated within an accounting period
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4213
Allocated income generated within an
accounting period
4214
Undistributed income generated within an
accounting period
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TYPE 5 -
REVENUE
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14
511
Revenue
...
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5111
Dividend
5112
Bond interest
...
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5113
Deposit interest
5114
Deference in the sale of securities
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5115
Positive variance in the revaluation of
investments at the end of an accounting period
5117
Positive variance in the revaluation of
exchange rate at the end of an accounting period
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5118
Other revenues
...
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TYPE 6 -
EXPENSE
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631
Fees and expenses
6311
Management fee
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6312
Fee of supervision and preservation of the
Fund's assets
6313
Expenses incurred from meetings and
conferences
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6314
Auditing expense
6315
Negative variance in the revaluation of
investments at the end of accounting period
...
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6316
Valuation consultancy fee
6317
Negative variance in the exchange rate
revaluated at the end of an accounting period
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6318
Other fees and expenses
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TYPE 0 –
OFF-BALANCE-SHEET ACCOUNT
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004
Treated bad debts
2
007
Foreign currency of all kinds
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010
Securities classified by face value
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THE THIRD PART
APPLIED
ACCOUNTING RECORDS AND ACCOUNTING MODELS
A/ GENERAL
PROVISIONS
1. The fund management company must assign
accountants to create and write accounting records for the securities
investment fund which must be independent of accounting records of the fund
management company.
2. Creating, writing, preserving and storing
accounting records of the securities investment fund must conform to
regulations laid down in the Accounting Law, document providing instructions
for implementation of the Accounting Law as well as specific regulations set
forth in this accounting regulation.
3. The securities investment fund shall apply
the accounting model and general journal
B/ ACCOUNTING
RECORDS AND ACCOUNTING RECORD FORM
(Issued
together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005)
1. List of accounting records
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Name
Form No.
1
General journal
S01-QĐT
2
Ledger (used for the accounting model of the
general journal)
S02-QĐT
3
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S03-QĐT
4
Detailed account book
S04-QĐT
5
Securities purchase and sale journal
S05-QĐT
6
Investment portfolio logbook
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2. Accounting record form
The fund management company……
The securities investment fund……..
Form No.
S01-QĐT
Issued
together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the
Minister of Finance
GENERAL
JOURNAL
Dated
from……..to……..
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Content
Account
Amount
No.
Date
Debit
Credit
A
B
...
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D
1
2
Balance carried
forward from the previous page
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Total balance
carried forward in the next page
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Reported by
(signature,
full name)
Chief
accountant
(signature,
full name)
Created
on………….
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(signature,
full name)
The fund management company……
The securities investment fund……..
Form No.
C02-QĐT
Issued
together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the
Minister of Finance
LEDGER
Account
name:………………………..
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Opening balance
Debit…….
Credit………
Source
document
Client
Content
Corresponding
entry
Amount
Date
No.
...
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Credit
A
B
C
D
E
1
2
...
...
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Total amount
recorded in an accounting period:
Closing balance
Debit…….
Credit………
Reported by
(Signature
and full name)
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(Signature
and full name)
Created
on…………..
Director
(Signature,
full name and stamp)
The fund management company……….
The securities investment fund……..
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(Issued
together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the
Minister of Finance)
PASSBOOK
Transaction account
opened at:………..
Account
code:………………………..
Bookkeeping
date
SOURCE
DOCUMENT
PARTICULARS
Corresponding
account
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Note
Code
Date
Receipt
(Deposit)
Payment
(Withdrawal)
Balance
A
B
C
...
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E
1
2
3
G
...
...
...
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...
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Total
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- This worksheet consists of ………page(s) numbered
from 01 to……
- Opening date:……………………………….
Reported by
(signature,
full name)
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(signature,
full name)
Created
on…………..
Director
(signature,
full name, stamp)
The fund management company……….
The securities investment fund……..
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Issued
together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the
Minister of Finance
DETAILED
ACCOUNT BOOK
Account:………………..
Date:……………………..
Opening balance
Debit…….
Credit………
Source
document
Client
Content
...
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Amount
Date
No.
Debit
Credit
A
B
C
D
...
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1
2
...
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Total amount
generated within an accounting period:……………
Closing balance:
Debit:……….…….
Credit:…….………
Reported by
(signature,
full name)
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(signature,
full name)
Created
on……………
Director
(signature,
stamp)
The fund management company……..
The securities investment fund…..
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Issued
together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the
Minister of Finance
SECURITIES
PURCHASE (SALE) JOURNAL
Account code
Source
document
Particulars
Accounting
for purchase (sale)
Note
Transaction
Code
...
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Unit price
Amount
A
B
C
D
1
2
3
...
...
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Type of
securities
...
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Reported by
(signature,
full name)
Chief
accountant
(signature,
full name)
Created
on……………
Director
(signature,
stamp)
...
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The fund management company……..
The securities investment fund…..
Form No.
C06-QĐT
Issued
together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the
Ministry of Finance
INVESTMENT
PORTFOLIO LOGBOOK
Account:………………
Investment
type:……………
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Source document
Particulars
Corresponding entry
Buying
Selling
Balance amount
No.
Date
...
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Amount by face value
Amount by buying price
Quantity
Amount by selling price
Quantity
Face value
Original price
Evaluation price
A
...
...
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C
D
E
1
2
3
4
5
6
...
...
...
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8
9
- Opening balance
X
X
X
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X
X
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...
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...
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- Total
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X
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Reported by
(signature,
full name)
Chief
accountant
(signature,
full name)
Created
on……………
Director
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THE FOURTH
PART
FINANCIAL
REPORTING SYSTEM
A. GENERAL
PROVISIONS
I. OBJECTIVE OF FINANCIAL REPORTING
The financial reporting system of the securities
investment fund shall be established with the objective of:
1. Aggregating and displaying the current status
of assets, public debts, equity and operating result of the securities
investment fund on a general and comprehensive basis in an accounting period.
2. Providing the significant economic and
financial information for assessment of the financial health and the operating
result of the securities investment fund in the preceding period as well as
financial forecast. Information and data shown in a financial statement
are of crucial importance for investors to analyze, evaluate and grant the
right decision on their investments, and make adjustment about the managerial
capability of the fund management company, and take the right decision on
management and operation of the company.
II. INCLUSIONS IN THE FINANCIAL REPORTING SYSTEM
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In the course of such application, when
necessary, the securities investment fund is able to amend, modify or provide
more details for economic standards which are suitable for operations of the
securities investment fund, and shall be allowed to do so after obtaining the
written approval from the Ministry of Finance.
III. RESPONSIBILITY, TIME LIMIT FOR FORMULATION
AND SUBMISSION OF FINANCIAL STATEMENTS
The fund management company shall be responsible
for formulating and submitting financial statements of the securities
investment fund under the provisions of this Regulation.
1. Time limit for formulation and submission
of financial statements
- Monthly financial statement: Within 5 days as
from the end of the reporting month; this monthly financial statement must be
submitted to the State Securities Commission and the Representative Board of
the Fund;
- Quarterly financial statement: Within 20 days
as from the end of the reporting quarter; the quarterly financial statement
must be submitted to the State Securities Commission and the Representative
Board of the Fund;
- Annual financial statement: Within 90 days as
from the end of the reporting year. The annual financial statement must be
submitted to the State Securities Commission, Bank Finance Administration (the
Ministry of Finance), Representative Board of the Fund and statistics agency,
and must be widely publicized.
A financial statement must be signed and stamped
by the reporter, Chief Accountant, Director of the fund management company,
Head of the Supervision Division and Director of the Supervisory Bank before being
sent to competent authorities and made known to the public.
Additionally, the securities investment fund
must strictly comply with requirements for the formulation and submission of
relevant reports which have not been stipulated in this Regulation in
accordance with regulations laid down by the State Securities Commission.
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The annual financial statement of the securities
investment fund must be audited by an audit enterprise who legally operates in
Vietnam before being submitted to competent regulatory agency and publicized.
When submitting or publicizing a financial
statement, an audit report must be enclosed therewith.
B/ LIST AND
FORM OF FINANCIAL STATEMENT
(Issued
together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005)
1. List of financial statements
No.
Form No.
Title
Time limit
for formulation
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the Ministry of
Finance
Statistics
agency
The public
Investor
State
Securities Commission
Bank Finance
Administration
1
2
3
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5
6
7
8
9
1
B01-QĐT
Balance sheet
Quarter, year
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X
X
X
X
2
B02-QĐT
Income
statement
Quarter, year
X
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X
X
X
3
B04-QĐT
Notes to the
financial statement
Quarter, year
X
X
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X
X
4
B05-QĐT
Asset report
Quarter, year
X
X
X
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X
5
B06-QĐT
Report on
change of net asset value
Quarter, year
X
X
X
X
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6
B07-QĐT
Portfolio
report
Quarter, year
X
X
X
X
X
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2. Financial statement form
THE FUND MANAGEMENT COMPANY
THE SUPERVISORY BANK…………..
THE SECURITIES INVESTMENT FUND……………..
Form No.
B01-QĐT
Issued
together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the
Ministry of Finance
BALANCE SHEET
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UoM:……..
A - ASSET
Code
Closing
balance
Opening
balance
A
B
1
2
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110
2. Securities investment
120
3. Other investments
121
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4. Receivables from investment activities
130
5. Other receivables
131
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200
B - EQUITY
I. LIABILITY
300
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1. Short-term loan
310
2. Payable for investment activities
311
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312
4. Payable for allowance of the Fund’s
Representative Board
314
5. Payable to the fund management company and
supervisory bank
315
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6. Other payables
318
...
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400
1. Paid-in capital of the investor
410
1.1. Paid-in capital
411
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1.2. Residual equity
412
2. Undistributed income
420
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430
OFF-BALANCE-SHEET
ITEMS
ITEMS
Demonstration
Closing
balance
Opening
balance
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2. Foreign currency of all kinds
3. Securities classified by face value
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The
supervisory bank
Formulated
on……………
The fund
management company
Head of
Supervision Division
(signature,
full name)
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(signature,
full name, stamp)
Reported by
(signature,
full name)
Chief
accountant
(signature,
full name)
Director
(signature,
full name, stamp)
THE FUND MANAGEMENT COMPANY……
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THE SECURITIES INVESTMENT FUND……………..
Form No.
B02-QĐT
Issued
together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the
Ministry of Finance
INCOME
STATEMENT
Month…….Quarter………Year
UoM:……..
Item (*)
Code
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The
preceding year of the reporting year
Amount
recorded within a reporting period
Accrued
amount recorded from the beginning of the reporting year to the end of the
reporting period
Amount
recorded in the current reporting period in comparison with that of the
preceding year
Accrued
amount recorded from the beginning of the reporting year to the end of the
current reporting period in comparison with that of the preceding year
A
B
1
2
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4
A/ Determination of the realized revenue
I. Realized investment earnings
10
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1. Gained dividends
11
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12
3. Deposit interest
13
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4. Income gained from the sale of securities
14
5. Other revenues
18
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II. Expense
30
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31
2. Fee of supervision and management of the
Fund's assets
32
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3. Expenses incurred from meetings and
conferences
33
4. Auditing expense
34
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5. Valuation consultancy fee
35
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38
Realized net revenue distributed within an
accounting period
50
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B/ Determination of the unrealized revenue
I. Income
60
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1. Income gained from the valuation of
securities investments
61
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62
II. Expense
70
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1. Negative variance in the revaluation of
investments
71
2. Negative variance in the exchange rate
revaluated at the end of an accounting period
72
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III. Unrealized revenue gained at the end
of an accounting period
80
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The
supervisory bank
Reported
on……………
The fund
management company
Head of
Supervision Division
(signature,
full name)
Director
(signature,
full name, stamp)
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(signature,
full name)
Chief
accountant
(signature,
full name)
Director
(signature,
full name, stamp)
THE FUND MANAGEMENT COMPANY……
THE SUPERVISORY BANK…………..
THE SECURITIES INVESTMENT FUND……………..
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Issued
together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the
Ministry of Finance
NOTE TO THE
FINANCIAL STATEMENT
Month…….Quarter………Year
I. Characteristics of operating activities of
the securities investment fund
II. Accounting year and currency
1.1. Accounting year (starts from ……..and ends
on………).
1.2. Accounting currency
III. Applied accounting regulation
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1.2. Applied accounting model:
IV. Applied accounting policies
1.1. Accounting for investments
1.2. Accounting for receivables
V. Additional information
5.1. Capital transactions
Item
Amount
generated in this accounting period
Accrued
amount generated from the beginning of the reporting year to the end of this
accounting period
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2. Paid-in capital increased within an
accounting period
3. Paid-in capital decreased within an
accounting period
4. Paid-in capital recorded at the end of the
accounting period
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5.2. Residual equity transactions
Item
Amount
generated in this accounting period
Accrued
amount generated from the beginning of the reporting year to the end of this
accounting period
1. In the beginning of the accounting period
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2. Increase made within an accounting period
3. Decrease made within an accounting period
4. Closing balance
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5.3. Distributed profit
5.3.1. Published amount
5.3.2. Actually paid amount
5.3.3. Remaining paid amount
VI. Several items for general evaluation
No.
Item
Reporting
month
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I.
Investment performance indicators
1
Ratio of securities to total asset of the Fund
2
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3
Ratio of listed securities to total asset of
the Fund
4
Ratio of unlisted securities to total asset of
the Fund
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5
Ratio of bonds to total asset of the Fund
6
Ratio of other securities to total asset of
the Fund
7
...
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8
Ratio of real property to total asset of the
Fund
9
Ratio of average income to total asset of the
Fund
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10
Ratio of average expense to total asset of the
Fund
II
Market indicators
1
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2
Percentage of employees of the fund management
company holding fund certificates at the end of the reporting month
3
Percentage of 10 biggest investors holding
fund certificates at the end of the reporting month
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4
Percentage of foreign investors holding fund
certificates
5
Ratio of the value of fund certificate
transactions to total fund certificate within a reporting month
6
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* Note: Section 3.II and 4.II shall be
applicable to unlisted securities investment funds
The
supervisory bank
Reported
on……………
The fund
management company
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(signature,
full name)
Director
(signature,
full name, stamp)
Reported by
(signature,
full name)
Chief
accountant
(signature,
full name)
Director
(signature,
full name, stamp)
...
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THE FUND MANAGEMENT COMPANY……
THE SUPERVISORY BANK…………..
THE SECURITIES INVESTMENT FUND……………..
Form No.
B05-QĐT
Issued
together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the
Ministry of Finance
ASSET REPORT
Month…….Quarter………Year
No.
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Current year
Preceding
year
% compared
with the same period of the preceding year
A
B
1
2
3
1
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2
Investments
2.1
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…..
2.2
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2.2.1
Listed stocks
2.2.2
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3
Gained dividends
4
...
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5
Cash receivable from the sale of securities
6
...
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7
Other assets
...
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Debts
8
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8.1
……
8.2
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9
Other payables
...
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10
Total fund units
11
...
...
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The
supervisory bank
Reported
on……………
The fund
management company
Head of
Supervision Division
...
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Director
(signature,
full name, stamp)
Reported by
(signature,
full name)
Chief
accountant
(signature,
full name)
Director
(signature,
full name, stamp)
...
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THE SUPERVISORY BANK…………..
THE SECURITIES INVESTMENT FUND……………..
Form No.
B06-QĐT
Issued
together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the
Ministry of Finance
REPORT ON
CHANGE OF NET ASSET VALUE
Month…….Quarter………Year
UoM:……..
No.
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Reporting
period
The
reporting period of the preceding year
I
Net asset value defined at the end of the
reporting period
II
Change of net asset value determined within
a reporting period
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Which includes:
1
Change of net asset value caused by the fund's
investment activities that take place within a reporting period
2
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III
Net asset value defined at the end of the
reporting period
The
supervisory bank
...
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The fund
management company
Head of
Supervision Division
(signature,
full name)
Director
(signature,
full name, stamp)
Reported by
(signature,
full name)
Chief
accountant
(signature,
full name)
...
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(signature,
full name, stamp)
THE FUND MANAGEMENT COMPANY……
THE SUPERVISORY BANK…………..
THE SECURITIES INVESTMENT FUND……………..
Form No.
B06-QĐT
Issued
together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the
Ministry of Finance
PORTFOLIO
REPORT
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No.
Category
Quantity
Market price
defined at the end of the reporting month
Total value
(VND)
Percentage
of total value of the fund’s current assets
A
B
1
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3
4
I
Listed stocks
-
-
-
...
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II
Unlisted stocks
-
-
-
...
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III
Bonds
-
-
-
...
...
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Other securities
-
-
-
V
...
...
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-
-
-
VI
Cash
...
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1
Bank deposit
...
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Total portfolio value
...
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The
supervisory bank
Reported
on……………
The fund
management company
Head of
Supervision Division
(signature,
full name)
Director
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Reported by
(signature,
full name)
Chief
accountant
(signature,
full name)
Director
(signature,
full name, stamp)