Thông tư 89/2019/TT-BTC

Circular No. 89/2019/TT-BTC dated December 26, 2019 providing accounting instructions for Vietnam Securities Depository

Nội dung toàn văn Circular 89/2019/TT-BTC providing accounting instructions for Vietnam Securities Depository


MINISTRY OF FINANCE
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  SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No.: 89/2019/TT-BTC

Hanoi, December 26, 2019

 

CIRCULAR

ACCOUNTING INSTRUCTIONS FOR VIETNAM SECURITIES DEPOSITORY

Pursuant to the Law on Accounting No. 88/2015/QH13 dated November 20, 2015;

Pursuant to the Law on Securities No. 70/2006/QH11 dated June 29, 2006 and the Law on amendments to the Law on Securities No. 62/2010/QH12 dated November 24, 2010;

Pursuant to the Government’s Decree No. 174/2016/ND-CP dated December 30, 2016 elaborating some articles of the Law on Accounting;

Pursuant to the Government’s Decree No. 58/2012/ND-CP dated July 20, 2012 elaborating and guiding the implementation of the Law on Securities and the Law on amendments to the Law on Securities;

Pursuant to the Government’s Decree No. 60/2015/ND-CP dated June 26, 2015 on amendments to the Government’s Decree No. 58/2012/ND-CP dated July 20, 2012 elaborating and guiding the implementation of the Law on Securities and the Law on amendments to the Law on Securities;

Pursuant to the Government’s Decree No. 122/2017/ND-CP dated November 13, 2017 on financial management and performance assessment of lottery enterprises, stock exchanges and Vietnam Securities Depository;

Pursuant to the Government’s Decree No. 42/2015/ND-CP dated May 05, 2017 on derivatives and derivative market;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director of Accounting and Audit Management and Supervision Department;

The Minister of Finance promulgates a Circular providing accounting instructions for Vietnam Securities Depository.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

1. This Circular provides regulations on chart of accounts and financial statements of Vietnam Securities Depository;

2. This Circular does not apply to the determination of tax liabilities of Vietnam Securities Depository towards state budget;

3. With regard to contents which are not instructed herein, Vietnam Securities Depository shall apply Vietnamese accounting standards, Circulars providing guidance on application of accounting standards, regulations on corporate accounting enclosed with the Circular No. 200/2014/TT-BTC dated December 22, 2014 of the Ministry of Finance and Circulars providing amendments thereof (if any).

Article 2. Regulated entities

This Circular provides accounting instructions for Vietnam Securities Depository (hereinafter referred to as “VSD”).

Chapter II

SPECIFIC PROVISIONS

Article 3. Chart of accounts

1. The chart of accounts and contents, structure and methods of recording specific accounts of VSD are provided in the Appendix 01 enclosed herewith.

2. In case VSD needs to add or modify tier-1 and tier-2 accounts prescribed herein in terms of names, codes, contents and methods of recording specific economic transactions, the written consent from the Ministry of Finance must be sought.

3. VSD may create tier-2 accounts and sub-accounts of accounts without tier-2 and tier-3 accounts in order to meet its management requirements without obtaining an approval from the Ministry of Finance.

Article 4. Financial statements

1. VSD’s financial statements include annual financial statements and mid-year financial statements.

a) VSD’s annual financial statements consist of:

- Financial position statement                                                 Form B 01 - VSD

- Income statement                                            Form B 02 - VSD

- Cash flow statement                                                 Form B 03 - VSD

- Explanatory notes to financial statements                             Form B 09 - VSD

b) VSD’s mid-year financial statements (full set) consist of:

- Mid-year financial position statement                                                 Form B 01a - VSD

- Mid-year income statement                              Form B 02a - VSD

- Mid-year cash flow statement                                                 Form B 03a - VSD

- Selective explanatory notes to financial statements                             Form B 09a - VSD

2. Forms of financial statements and instructions for preparation and representation of financial statements of VSD are provided in Appendix No. 02 enclosed herewith.    

3. Methods of submission of financial statements

Financial statements may be presented either in physical or electronic form depending on actual conditions and requirements of receiving authorities.

Chapter III

IMPLEMENTATION

Article 5. Conversion of balance in accounting books

1. VSD shall convert balance in accounting books according to regulations herein.

2. Other contents that are contrary to this Circular must be adjusted to this Circular.

Article 6. Retrospective clause

VSD shall present and explain the changes on financial statements by comparing this Circular and VSD’s accounting regulations enclosed with the Circular No. 152/2010/TT-BTC dated September 28, 2010 of the Minister of Finance.

Article 7. Effect and implementation

1. This Circular comes into force from February 10, 2020 and applies to the fiscal year of 2020. This Circular supersedes the Circular No. 152/2010/TT-BTC dated September 28, 2010 of the Minister of Finance providing accounting instructions for VSD.

2. The Director of Accounting and Audit Management and Supervision Department, Chairpersons of Board of Directors, General Director of VSD and heads of relevant units shall implement this Circular.

3. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration./.

 

 

PP. MINISTER
DEPUTY MINISTER




Do Hoang Anh Tuan

 


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