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Quyết định 99/2000/QĐ-BTC của Bộ Tài chính về việc ban hành Chế độ kế toán công ty chứng khoán
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Số hiệu:99/2000/QĐ-BTCNgày đăng công báo:Đang cập nhật
Loại văn bản:Quyết địnhNgười ký:Trần Văn Tá
Ngày ban hành:13/06/2000Ngày hết hiệu lực:
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Lĩnh vực:Chứng khoán , Kế toán-Kiểm toán
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tải Quyết định 99/2000/QĐ-BTC

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Tình trạng hiệu lực: Đã biết
ban dich TTXVN

THE MINISTRY OF FINANCE
-------
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------
No: 99/2000/QD-BTC
Hanoi, June 13, 2000
 
DECISION
PROMULGATING THE SECURITIES COMPANIES’ ACCOUNTING REGIME
THE FINANCE MINISTER
Pursuant to the Accounting and Statistics Ordinance promulgated under Order No.06/LCT-HDNN8 of May 20, 1988 by the State Council and the Charter on Organization of the State Accounting promulgated together with Decree No.25-HDBT of March 18, 1989 of the Council of Ministers (now the Government);
Pursuant to the Government’s Decree No.15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No.178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Finance Ministry;
Pursuant to the Finance Minister’s Decision No.1141/QD/TC-CDKT of November 1st, 1995 promulgating the enterprise accountancy regime;
After reaching agreement with the State Securities Commission in Official Dispatch No.09/UBCK of February 28, 2000;
At the proposal of the director of the Accounting Regime Department,
DECIDES:
Article 1.- To promulgate together with this Decision the "Securities Companies’ Accounting Regime", which consists of:
- The accounting voucher regime;
- The system of accounting accounts and explanation of the contents, structure, method of recording of accounting accounts;
- The accounting book regime;
- The financial report system.
Article 2.- The Securities Companies’ Accounting Regime shall apply to all securities companies operating in Vietnam.
Article 3.- This Decision takes effect as from July 1st, 2000.
Article 4.- The director of the Accounting Regime Department, the director of the Finance Ministry’s Office, the director of the Department for Finance of Banks and Credit Institutions shall have to implement this Decision.
 
 
FOR THE FINANCE MINISTER
VICE MINISTER




Tran Van Ta
 
COMPANIES
SECURITIES ACCOUNTING REGIME
(Promulgated together with the Finance Ministry’s Decision No.99/2000/QD-BTC of June 13, 2000)
Part one
ACCOUNTING VOUCHER REGIME
A. GENERAL PROVISIONS
Article 1.- Accounting vouchers are written evidences of economic- financial operations which have arisen and actually been accomplished. All data inscribed in the accounting books must be vouched by lawful and regular accounting vouchers.
Article 2.- All economic-financial operations arising in securities trading, transaction or brokerage activities must be recorded in vouchers. Vouchers must be made in accordance with the provisions of this regime and other relevant current regulations (of the State Securities Commission or securities companies) on accounting vouchers and inscribed fully, promptly and truly to the economic-financial operations which have actually arisen.
Article 3.- The accounting voucher regime comprises two systems:
1. The system of compulsory uniform accounting vouchers;
2. The system of guiding accounting vouchers.
The system of compulsory uniform accounting vouchers is the system of vouchers which reflect the economic relations among legal persons or which require universal strict management. Vouchers of this type shall be standardized by the State in terms of size, form, reflecting index, elaboration method and uniform application.
The system of guiding accounting vouchers include accounting vouchers used internally within units. The State guides typical indexes for proper application to each specific cases by units. The securities companies may add or cut several particular indexes, or change the form design in a way suitable to the recording and contents of the requirements on business operation management, but have to ensure the necessary legality of the vouchers.
Article 4.- An accounting voucher system�s contents include 7 indexes:
1. Labor and wages;
2. Goods left in stock:
- Supplies left in stock;
- Securities certificates;
- Custodian securities.
3. Capital in cash;
4. Fixed assets;
5. Securities purchasing and selling transaction vouchers;
6. Securities purchase and sale clearing payment;
7. Sale of commodities.
The system of particular accounting vouchers used in business activities of the securities companies shall be defined by the State Securities Commission (if supplemented) after obtaining the consent of the Finance Ministry.
Article 5.- The accounting voucher must contain all the following details:
1. Appellation of the voucher (invoice/receipt, collection bill, expenditure bill…);
2. Day, month, year of making the voucher;
3. Serial number of the voucher;
4. Name and address of the unit or individual that makes the voucher;
5. Name and address of the unit or individual that receives the voucher;
6. Contents of the arising economic operation;
7. Quantity and value indexes;
8. Signatures of the person who makes the voucher and the person who is responsible for the accuracy of the operation. Vouchers which reflect economic relations among legal persons must be signed by the controllers and the approvers (directors of securities companies), and stamped.
For vouchers relating to the provision of services for investors or other customers of the securities companies, apart from the prescribed details, they must additionally contain the index: The VAT rate and payable amount. If permitted to postpone the VAT payment (under the Government’s decisions on temporary non-application of VAT to securities trading activities), the section for VAT rate and payable amount inscription must be crossed out and the payment amount shall not include VAT.
The vouchers which are used as direct bases for accounting book-entries must be added with index on accounting item determination.
Article 6.- The accounting vouchers must be fully made in the prescribed number of copies. The inscriptions on vouchers must be clear, truthful and full with all details; the blank sections thereon must be crossed out. Erasure and/or correction on vouchers are not allowed. In case of incorrect inscription, the voucher should be disregarded without tearing it from the counterfoil.
Article 7.- The accounting vouchers made and archived on computer systems must ensure the full reflection of all economic-financial information according to the prescribed indexes and they must be printed out for archival in strict accordance with regulations.
Article 8.- To strictly forbid:
- The directors and chief accountants of the securities companies to sign the blank vouchers, pre-printed forms;
- The account holders and chief accountants to sign blank checks;
- The distortion of economic contents of vouchers;
- Corrections, erasure on the accounting vouchers;
- The cancellation of vouchers in contravention of regulations or while the archival duration has not expired;
- The forgery of accounting vouchers;
- Use of irregular and/or illegal vouchers
Article 9.- Order of circulation of accounting vouchers.
The order and time for circulation of accounting vouchers shall be stipulated by the chief accountants of the securities companies. The original vouchers made by the securities companies or sent from the outside must all be gathered to the accountancy sections of the securities companies or to bureaus or sections charged with functions and tasks to manage and monitor the existing quantity and evolution of supplies, assets or economic-financial transactions, securities trading (like the securities transaction bureaus, sections monitoring custodian securities at the central securities trading center). These sections must inspect and control the accounting vouchers in strict accordance with regulations of the internal control system and shall use such vouchers for accounting book entries only after they are inspected and certified as being true and accurate.
The accounting voucher circulation order shall include the following steps:
1. Gathering accounting vouchers;
2. Examining and controlling accounting vouchers;
3. Making accounting book entries;
4. Archiving and preserving accounting vouchers.
Article 10.- The contents of accounting voucher examination include:
1. Examining the transparency, truthfulness and completeness of indexes reflected on the vouchers;
2. Examining the legality and validity of arising economic-financial operations;
3. Examining the accuracy of data and information on the accounting vouchers;
4. Examining the observance of the internal control regulations by persons who formulate, examine, consider and approve each type of economic operation.
If any acts of violating the economic, financial and/or accounting policies, regimes and/or regulations of the State are detected through the examination of accounting vouchers, the concerned persons must refuse (the cash disbursement, payment, exwarehousing…), and at the same time promptly report such to the chief accountants or directors of the securities companies for timely handling according to current law provisions.
For accounting vouchers which have been made not in accordance with the procedures, whose contents and figures are not clear and whose data show discrepancy, the persons responsible for examination or book entries must return them or notify the agencies where the vouchers have been made thereof for handling, additional procedures and adjustments before they are used as bases for book entries.
Article 11.- Archival and preservation of accounting vouchers.
The used accounting vouchers must be arranged, classified, preserved and archived according to the current regulations of the regime of accounting vouchers and documents archival.
All cases of original voucher loss or misplacement must be reported to the chief accountants or directors of the securities companies for timely handling measures. Particularly the loss of sale invoices, receipts and/or blank checks must be reported to the local tax offices or police regarding the quantity of lost invoices, the circumstance of loss for verification measures and handling according to law. Measures must be taken soon to publicize and invalidate the lost vouchers.
Article 12.- Regulations on use and management of accounting voucher tables and forms:
- The securities companies shall have to strictly comply with the provisions of the accounting voucher regime. In the course of implementation, the securities companies must not amend the tables and forms prescribed in this regime. If wishing to supplement or amend tables and forms in a way suited to their particular operations, the securities companies must obtain the written consent of the State Securities Commission and the Finance Ministry.
- In addition to the voucher tables and forms prescribed in this Accounting Voucher Regime, the securities companies may also use the accounting vouchers issued in other legal documents, with several indexes: securities custody, securities transaction and securities clearing payment, being prescribed by the State Securities Commission.
- The pre-printed voucher forms and tables must be carefully kept and must not let be ruined or decayed.
Article 13.- Printing and issuing voucher forms and tables.
1. When printing accounting voucher forms and tables, the securities companies shall have to strictly adhere to the designing contents of forms and tables prescribed in this regime and in legal documents promulgated by the State Securities Commission.
The forms and tables of accounting vouchers for service charges collected and paid into the State budget shall be uniformly issued by the Finance Ministry or accepted for self-printing in service of the collection of charges for securities service activities.
2. Printing houses must not change at their own will the contents of forms and tables and must not undertake the printing of accounting voucher forms and tables in contravention of the provisions in this regime.
Article 14.- Handling of violations:
1. All acts of violating the provisions in this regime shall, depending on the nature and seriousness of the violations, be handled in strict accordance with the provisions of the Ordinance on Accounting and Statistics, the Ordinance on Handling of Administrative Violations and other legal documents of the State.
2. In case of committing acts of abusing the purchase, sale, lending or forgery of vouchers for corruption or illegal business, the violators may, depending on the nature and seriousness of the violations, be fined and examined for penal liability.
B. LIST OF ACCOUNTING VOUCHERS
Ordinal number
Vouchers names
Issued at
 
 
 
Securities companies’ accounting regime
Other legal documents
 
I. Labor and wages
 
 
 
1
Workday table
01-LDTL
x
 
2
Extra hour work notification card
02-LDTL
x
 
3
Wage payment table
03-LDTL
x
 
4
Ticket for leaves with social insurance
04-LDTL
x
 
5
Social insurance payment table
05-LDTL
x
 
6
Reward payment table
06-LDTL
x
 
7
Work completion certification card
07-LDTL
x
 
8
Travel papers
08-LDTL
x
 
9
Vehicle mobilization order
09-LDTL
x
 
10
Labor accident investigation record
10-LDTL
x
 
 
II. Goods in stock
 
 
 
 
1. Supplies in stock
 
 
 
11
Purchased goods list
01-VT
x
 
12
Supplies warehousing bill
02-VT
x
 
13
Supplies delivery bill
03-VT
x
 
14
Supplies inspection record
04-VT
x
 
15
Supplies warehouse card
05-VT
x
 
16
Supplies inventory record
06-VT
x
 
 
2. Certificate securities
 
 
 
17
Securities warehousing ticket
01-CC
x
 
18
Securities delivery ticket
02-CC
x
 
19
Securities warehouse card
03-CC
x
 
20
Certificate securities inventory record
04-CC
x
 
 
3. Custodian securities
 
 
 
21
Investors’ custodian securities deposit ticket
 
 
x
22
Companies’ custodian securities deposit ticket
 
 
x
23
List of securities custodied in the day
01-LK
x
 
24
Custodian securities deposit certification
 
 
x
25
Investors’ custodian securities withdrawal ticket
 
 
x
26
Companies’ custodian securities withdrawal ticket
 
 
x
27
List of custodian securities withdrawn in the day
02-LK
x
 
28
Custodian securities withdrawal certification
03-LK
x
 
29
Securities pledging contract
 
 
x
30
Request for via- account securities transfer
 
 
x
31
Securities pledgors’ procuration
 
 
 
32
Securities pledgees’ procuration
 
 
x
33
Pledge - pledge release request paper
 
 
x
34
List of pledged securities custodied in the day
04-LK
x
 
35
Pledged securities certification
05-LK
x
 
36
STC’s notice on securities temporarily ceased from transaction
 
 
x
37
STC’s notice on securities temporarily detained
 
 
x
38
Record on securities certificate hand-over between companies and investors
06-LK
x
 
39
Securities account balance Advice to investors
 
 
x
 
III. Capital in cash
 
 
 
40
Revenue bill
01-TT
x
x
41
Expenditure bill
02-TT
x
 
42
Order on transfer of investors’ money to designated banks
 
 
x
43
Advance request paper
03-TT
x
 
44
Advance repayment paper
04-TT
x
 
45
Fund inventory table
05a-TT
x
 
46
Fund inventory table
05b-TT
x
 
 
IV. Fixed assets
 
 
 
47
Fixed assets hand-over and reception record
01-TSCD
x
 
48
Fixed assets card
02-TSCD
x
 
49
Fixed assets liquidation record
03-TSCD
x
 
50
Record on hand-over and reception of completely overhauled fixed assets
04-TSCD
x
 
51
Fixed assets revaluation record
05-TSCD
x
 
 
V. Vouchers on securities transaction, purchase, sale
 
 
 
52
Securities purchase order ticket
 
 
x
53
Securities sale order ticket
 
 
x
54
Amendment order ticket
 
 
x
55
Cancellation order ticket
 
 
x
56
Securities purchase or sale order register
 
 
x
57
List of securities purchased, sold on trading day, for which orders have been matched
01-GD
x
 
58
Trading result certification
 
 
x
 
VI. Securities purchase, sale clearing payment
 
 
 
59
List of securities sold in the day at securities companies
01-BT
x
 
60
General list of securities sold in the day at securities companies
02-BT
x
 
61
List of securities purchased in the day at securities companies
03-BT
x
 
62
General list of securities purchased in the day at securities companies
04-BT
x
 
 
VII. Commodity sale
 
 
 
63
Added value invoice
01-GTKT-3LL
 
x
64
Table of agency securities settlement
01-BH
x
 
65
General table of agency securities settlement
02-BH
x
 
66
Table of securities sale agency commission payment
03-BH
x
 
67
Recapitulative table of commissions payable to securities sale agents
04-BH
 
 
68
Sheet of issuance- underwriting securities settlement
05-BH
 
 
69
Table of securities transaction charges calculated for investors by securities companies
06-BH
x
 
70
Recapitulative table of securities transaction charges calculated for each investor by securities companies
07-BH
x
 
71
Table of securities custody charges calculated for investors by securities companies
08-BH
x
 
72
Recapitulative table of securities custody charges calculated for each investor by securities companies
09-BH
x
 
 
VII. Other vouchers
 
 
 
73
Spending order
 
 
x
74
Expenditure deputation
 
 
x
75
Revenue deputation
 
 
x
76
Check payment sheet
 
 
x
77
Debit advice
 
 
x
78
Credit advice
...
 
 
x
Part two
THE ACCOUNTING ACCOUNT SYSTEM AND EXPLANATION OF CONTENTS, STRUCTURE AND METHOD OF RECORDING OF ACCOUNTING ACCOUNTS
Ordinal
number
Account serial number
Account name
Note
 
Grade 1
Grade 2
Grade 3
 
 
 
 
 
 
Type 1 - Current assets
 
1
111
 
 
Cash
 
 
 
1111
 
Vietnamese currency
 
 
 
1112
 
Foreign currencies
 
 
 
1113
 
Gold, silver, gemstones
 
 
 
1114
 
Valuable certificates
 
2
112
 
 
Bank deposit
 
 
 
1121
 
Vietnamese currency
 
 
 
1122
 
Foreign currencies
 
3
113
 
 
Money on transfer
 
 
 
1131
 
Vietnamese currency
 
 
 
1132
 
Foreign currencies
 
4
114
 
 
Deposit of investors in securities transaction
 
 
 
1141
 
Deposit of investors in securities transaction
 
 
 
1142
 
Deposit of investment mandator
 
5
117
 
 
Deposit for issued securities sale
 
6
118
 
 
Deposit for securities transaction clearing payment
 
 
 
1181
 
Securities companies deposits for securities transaction clearing payment
 
 
 
1182
 
Investors’ deposits for securities transaction clearing payment
 
 
 
1183
 
Investment mandators’ deposits for securities transaction clearing payment
 
7
121
 
 
Dealing securities
 
 
 
1211
 
Stocks
 
 
 
1212
 
Bonds
 
 
 
 
12121
Government bonds
 
 
 
 
12122
Company bonds with Government guarantee
 
 
 
 
12123
Other bonds
 
 
 
1213
 
Other securities
 
8
122
 
 
Treasury securities
 
9
123
 
 
Investment mandator’s short-term investment securities
 
 
 
1231
 
Stocks
 
 
 
1232
 
Bonds
 
 
 
1233
 
Other securities
 
10
128
 
 
Short-term investment
 
 
 
1281
 
Companies’ short-term investment
 
 
 
1282
 
Investment mandator’s short-term investment
 
11
129
 
 
Securities price reduction reserves and short-term investment
 
 
 
1291
 
Dealing securities price reduction reserves
 
 
 
1292
 
Reserves for investment mandator’s short-term investment securities price reduction
 
 
 
1293
 
Short-term investment price reduction reserves
 
12
131
 
 
To be collected from clients
 
 
 
1311
 
To be collected from Securities Trading Center
 
 
 
1312
 
To be collected from investors
 
 
 
1313
 
To be collected from securities issuing organizations or securities issuance underwriting organizations
 
 
 
1314
 
Advances for sellers
 
13
133
 
 
Deductible VAT
 
 
 
1331
 
Deductible VAT for supplies, services
 
 
 
1332
 
Deductible VAT for fixed assets
 
14
136
 
 
To be internally collected
 
15
138
 
 
Others to be collected
 
 
 
1381
 
Deficit assets awaiting handling
 
 
 
 
13811
Deficit in settlement of securities transaction awaiting handling
 
 
 
 
13812
Fund deficit awaiting handling
 
 
 
 
13813
Asset deficit awaiting handling
 
 
 
1388
 
Other collectible amounts
 
16
139
 
 
Bad debt reserves
 
17
141
 
 
Advance
 
18
142
 
 
Pre-paid expenditures
 
19
144
 
 
Pledge, collateral, short-term deposit
 
20
151
 
 
Purchased goods en route
 
21
152
 
 
Materials
Details according to management requirements
22
153
 
 
Instruments, tools
 
 
 
 
 
Type 2 - Fixed assets
 
23
211
 
 
Tangible fixed assets
 
 
 
2112
 
Buildings, architectural objects
 
 
 
2113
 
Machinery, equipment
 
 
 
2114
 
Transport, conveyance means
 
 
 
2114
 
Managerial facilities
 
 
 
2118
 
Other fixed assets
 
24
212
 
 
Financial leasing fixed assets
 
25
213
 
 
Intangible fixed assets
 
 
 
2131
 
Land use right
 
 
 
2133
 
Innovation patents
 
 
 
2134
 
Research and development expenditure
 
 
 
2135
 
Commercial advantage expenditure
 
 
 
2138
 
Other intangible fixed assets
 
26
214
 
 
Fixed assets corrosion
 
 
 
2141
 
Tangibles corrosion
 
 
 
2142
 
Financial leasing fixed asset corrosion
 
 
 
2143
 
Intangibles corrosion
 
27
211
 
 
Long-term investment securities
 
 
 
2211
 
Stocks
 
 
 
2212
 
Bonds
 
 
 
 
22121
Government bonds
 
 
 
 
22122
Company bonds with Government guarantee
 
 
 
 
22123
Other bonds
 
 
 
2213
 
Other securities
 
28
222
 
 
Capital contributions to joint ventures
 
29
223
 
 
Investment mandator’s long-term investment securities
 
 
 
2231
 
Stocks
 
 
 
2232
 
Bonds
 
 
 
2233
 
Other securities
 
30
228
 
 
Other long-term investment
 
 
 
2281
 
Companies’ other long-term investment
 
 
 
2282
 
Investment mandators’ other long-term investment
 
31
229
 
 
Reserve for price reduction of securities and other long-term investment
 
 
 
2291
 
Reserve for price reduction of long-term investment securities
 
 
 
2292
 
Reserve for price reduction of long-term investment securities of investment mandatory
 
 
 
2293
 
Reserve for other long-term investment price reduction
 
32
241
 
 
Incomplete capital construction
 
 
 
2411
 
Fixed assets procurement
 
 
 
2412
 
Capital construction
 
 
 
2413
 
Fixed asset overhaul
 
33
244
 
 
Long-term deposit, collateral
 
34
245
 
 
Money paid to Settlement Support Fund
 
35
246
 
 
Other long-term assets
 
 
 
 
 
Type 3 - Payable debts
 
36
311
 
 
Short-term borrowings
 
 
 
3111
 
Borrowings from banks and other subjects
 
 
 
3112
 
Short-term bonds
 
37
315
 
 
Due long-term borrowings
 
38
331
 
 
Payable to sellers
 
 
 
3311
 
Payable to STC
 
 
 
3312
 
Payable for deficit of Settlement Support Fund
 
 
 
3313
 
Payable to securities issuance agents
 
 
 
 
33131
Payable to securities issuance agents
 
 
 
 
33132
Charge payable to securities issuance agents
 
 
 
3314
 
Payable to sellers
 
 
 
3315
 
Advance from purchasers
 
39
332
 
 
Payable dividends, bond principals and interests
 
 
 
3321
 
Payable dividends, bond principals and interests
 
 
 
3322
 
Dividends payable to shareholders
 
40
333
 
 
Taxes and amounts payable to the State
 
 
 
3331
 
Payable VAT
 
 
 
 
33311
Output VAT
 
 
 
 
33312
VAT on imported goods
 
 
 
3333
 
Import tax
 
 
 
3334
 
Enterprise income tax
 
 
 
3337
 
House, land tax, land rents
 
 
 
3338
 
Other taxes
 
 
 
3339
 
Charges, fees and other payable amounts
 
41
334
 
 
Payable to employees
 
 
 
3341
 
Payable to employees
 
 
 
3342
 
Payable to employee hired from outside
 
42
335
 
 
Payable expenditures
 
43
336
 
 
Internally payable
 
44
337
 
 
Payable to securities-issuing organizations
 
45
338
 
 
Other amounts payable, remittable
 
 
 
3381
 
Surplus assets awaiting settlement
 
 
 
 
33811
Surplus in securities transaction settlement awaiting handling
 
 
 
 
33812
Fund surplus awaiting handling
 
 
 
 
33813
Asset surplus awaiting handling
 
 
 
3382
 
Trade union funding
 
 
 
3383
 
Social insurance
 
 
 
3384
 
Medical insurance
 
 
 
3387
 
Pre-acknowledged turnover
 
 
 
3388
 
Other amounts payable, remittable
 
46
341
 
 
Long-term borrowings
 
 
 
3411
 
Bank borrowings
 
 
 
3412
 
Borrowings from other subjects
 
47
342
 
 
Long-term debts
 
 
 
3421
 
Long-term debts
 
 
 
3422
 
Long-term bonds
 
48
344
 
 
Long-term deposit, collateral
 
48
346
 
 
Payable to investment mandator
 
 
 
3461
 
Payable for initial mandatory capital
 
 
 
3462
 
Payment of collected amounts to investment mandator
 
49
351
 
 
Securities transaction clearing with STC
 
50
353
 
 
Payment of investors’ securities transactions
 
 
 
 
 
Type 4 - Sources of owners’ capital
 
51
411
 
 
Source of business capital
 
 
 
4111
 
Initially contributed capital
 
 
 
4112
 
Supplementary capital
 
 
 
 
41121
Stock capital increment
 
 
 
 
41122
Capital supplemented from profits
 
 
 
 
41128
Capital supplemented from other sources
 
52
412
 
 
Asset revaluation difference
 
53
413
 
 
Exchange rate difference
 
 
 
4131
 
Exchange rate difference arising in the period
 
 
 
4132
 
Exchange rate difference resulting from period-end revaluation
 
54
414
 
 
Development investment fund
 
55
415
 
 
Financial reserve fund
Details upon various funds
 
 
4151
 
Prescribed reserve
 
 
 
4152
 
Reserve under charter of securities company
 
 
 
4153
 
Irregular reserve
 
 
 
4158
 
Other reserves
 
56
416
 
 
Severance allowance reserve fund
 
57
421
 
 
Undistributed income
 
 
 
4211
 
Previous year’s income
 
 
 
4212
 
Current year’s income
 
58
431
 
 
Reward, welfare funds
 
 
 
4311
 
Reward fund
 
 
 
4312
 
Welfare fund
 
 
 
4313
 
Fixed asset - forming welfare fund
 
 
 
 
 
Types 5 - Turnover
 
59
511
 
 
Turnover from securities trading activities
 
 
 
5111
 
Turnover from securities brokerage for investors
 
 
 
5112
 
Turnover from securities dealing activities
 
 
 
5113
 
Turnover from management of investment portfolio for investment mandator
 
 
 
5114
 
Turnover from securities guarantee, issuing agents
 
 
 
5115
 
Turnover from securities investment consultancy for investors
 
 
 
5116
 
Turnover from securities custody for investors
 
 
 
5117
 
Repayment of reserves, advance deductions
 
 
 
5118
 
Turnover from business capital
 
 
 
 
51182
Interests on bank deposit, capital loans
 
 
 
 
51183
Exchange rate interest difference airing in the period
 
 
 
 
51184
Interests from foreign currency dealing
 
 
 
 
51188
Other revenues
 
 
 
5119
 
Revenue from leasing of fixed assets, equipment, the use of information
 
60
513
 
 
Investment interests
 
 
 
5131
 
Stock revenues
 
 
 
5132
 
Bond interest
 
 
 
5133
 
Revenue from capital contribution to joint venture
 
61
532
 
 
Turnover decreases, substractions
 
 
 
 
 
Type 6 - Expenditures
 
62
631
 
 
Expenses for securities trading activities
Or detailing according to expense elements
 
 
6311
 
Expenses for securities brokerage for investors
 
 
 
6312
 
Expenses for securities dealings activities
 
 
 
6313
 
Expenses for management of investment portfolio for investment mandators
 
 
 
6314
 
Expenses for guarantee, securities issuing agents
 
 
 
6315
 
Expenses for investment consultancy for investors
 
 
 
6316
 
Expenses for securities custody for investors
 
 
 
6317
 
Expenses for reserves, advance deductions, loss of uninsured assets
 
 
 
6318
 
Expenses for business capital
 
 
 
 
63181
Payment of bond interests
 
 
 
 
63182
Payment of loan interests
 
 
 
 
63183
Exchange rate loss difference arising in the period
 
 
 
 
63184
Foreign currency trading loss
 
 
 
 
63188
Other expenses
 
 
 
6319
 
Expenses for direct securities trading activities
 
 
 
 
63191
Expenses for direct personnel
 
 
 
 
63192
Expenses for office materials
 
 
 
 
63193
Expenses for instruments, tools
 
 
 
 
63194
Expenses for fixed asset depreciation
 
 
 
 
63195
Expenses for services purchased from outside
 
 
 
 
63198
Other expenses in cash
 
63
642
 
 
Expenses for enterprise management
Or detailing according to expense element
 
 
6421
 
Expenses for personnel
 
 
 
6422
 
Expenses for materials
 
 
 
6423
 
Expenses for instruments, tools
 
 
 
6424
 
Expenses for fixed asset depreciation
 
 
 
6425
 
Taxes, charges and fees
 
 
 
6427
 
Expenses for services purchased from outside
 
 
 
6428
 
Other expenses in cash
 
 
 
 
 
Type 7 - Non-business income
 
64
711
 
 
Non-business income
 
 
 
7111
 
Fixed assets assignment, sale, liquidation profit difference
 
 
 
7112
 
Insurance indemnities for asset loss
 
 
 
7113
 
Income from recovery of handled bad debts
 
 
 
7118
 
Other incomes
 
 
 
 
 
Type 8 - Non-business expenditures
 
65
811
 
 
Non-business expenditures
 
 
 
8111
 
Fixed asset assignment, sale, liquidation loss difference
 
 
 
8112
 
Insured-asset loss
 
 
 
8113
 
To be recovered bad debts already handled
 
 
 
8118
 
Other expenses
 
 
 
 
 
Type 9 - Determination of business results, determination of transaction results
 
66
911
 
 
Determination of business results
 
67
921
 
 
Determination of transaction results at STC
 
68
922
 
 
Determination of companies’ transaction results
 
 
 
9221
 
Determination of companies’ transaction results
 
 
 
9222
 
Determination of investors’ transaction results
 
 
 
9223
 
Determination of investment mandators’ transaction results
 
 
 
 
 
Type 0 - Off-board accounts
 
1
001
 
 
Fixed assets hired from outside
 
2
002
 
 
Supplies kept for other
 
3
004
 
 
Handled bad debts
 
4
007
 
 
Foreign currencies
 
5
009
 
 
Depreciation capital source
 
6
012
 
 
Domestic custody members’ securities
 
 
 
0121
 
Domestic members’ transaction securities
 
 
 
 
01211
Domestic member companies’ transaction securities
 
 
 
 
01212
Domestic member investors’ transaction securities
 
 
 
 
01213
Domestic investment mandators’ transaction securities
 
 
 
0122
 
Domestic members’ securities temporarily ceased from transaction
 
 
 
 
01221
Domestic member companies’ securities temporarily ceased from transaction
 
 
 
 
01222
Domestic member investors’ securities temporarily ceased from transaction
 
 
 
 
01223
Domestic member investment mandators’ securities temporarily ceased from transaction
 
 
 
0123
 
Domestic members’ pledged securities
 
 
 
 
01231
Domestic member companies’ pledged securities
 
 
 
 
01232
Domestic member investors’ pledged securities
 
 
 
 
01233
Domestic member investment mandators’ pledged securities
 
 
 
0124
 
Domestic members’ temporarily detained securities
 
 
 
 
01241
Domestic member companies’ temporarily detained securities
 
 
 
 
01242
Domestic member investors’ temporarily detained securities
 
 
 
 
01243
Domestic member investment mandators’ temporarily detained securities
 
7
013
 
 
Foreign members’ custodian securities
 
 
 
0131
 
Foreign members’ transaction securities
 
 
 
 
01311
Foreign member companies’ transaction securities
 
 
 
 
01312
Foreign member investors’ transaction securities
 
 
 
 
01313
Foreign members’ investment mandators’ transaction securities
 
 
 
0132
 
Foreign members’ securities temporarily ceased from transaction
 
 
 
 
01321
Foreign member companies’ securities temporarily ceased from transaction
 
 
 
 
01322
Foreign member investors’ securities temporarily ceased from transaction
 
 
 
 
01323
Foreign member investment mandators’ securities temporarily ceased from transaction
 
 
 
0133
 
Foreign members’ pledged securities
 
 
 
 
01331
Foreign member companies’ pledged securities
 
 
 
 
01332
Foreign member investors’ pledged securities
 
 
 
 
01333
Foreign member investment mandators’ pledged securities
 
 
 
0134
 
Foreign members’ temporarily detained securities
 
 
 
 
01341
Foreign member companies’ temporarily detained securities
 
 
 
 
01342
Foreign member investors’ temporarily detained securities
 
 
 
 
01343
Foreign member investment mandators’ temporarily detained securities
 
8
014
 
 
Securities sold for other
 
 
 
0141
 
Securities sold for issuing organizations or securities issuance-underwriting companies
 
 
 
0142
 
Securities sold for investors
 
 
 
0143
 
Securities kept in custody for investors
 
9
015
 
 
Securities purchased individually
 
Part three
ACCOUNTING BOOK REGIME
A- GENERAL PROVISIONS
1. Scope of application
Article 1.- All securities companies shall have to open accounting books, make book-entries, manage, archive and preserve the accounting books in strict accordance with the provisions of this accounting book regime.
Units attached to the securities companies, if assigned to conduct cost-accounting, shall also have to open all required accounting books and observe the regulations on accounting books.
2. Types of accounting book
Article 2.- The accounting books are classified into two types:
Books for general accounting, called the general accounting books.
Books for detailed accounting, called the detailed accounting books.
The general accounting books include two major accounting books: The ledger and the journal.
The detailed accounting books include detailed accounting books and cards.
The State provides for the compulsory forms, contents and recording method for the ledger and the journal while prescribes the detailed accounting books and cards as well as other accounting books as of guiding character.
The registration of accounting books of securities companies with the State management bodies shall comply with the current regulations of the State.
Article 3.- The ledger is used for recording economic-financial operations arising in the period and accounting year according to accounting accounts prescribed in the accounting account regime applicable to enterprises. Data on the ledger reflect the general situation on assets, capital sources and business results of securities companies.
The ledger must reflect all the following factors:
1. Date of book entry;
2. Serial number and date of making vouchers used as basis for book recording;
3. Brief economic contents of arising operations;
4. The sum of money of arising operations inscribed on Debit side or Credit side of the account.
Article 4.- The journal is used for recording economic-financial operations arising in each accounting period and in an accounting year according to the chronical order and reciprocal relations between accounts of such operations. The accounting data on the journal reflect the total arising on the Debit side and the Credit side of all accounting accounts used in securities companies.
The journal must reflect all the following factors:
1. Date of book entries;
2. Serial number and date of elaborating accounting vouchers to be used as basis for book entries;
3. The brief economic contents of arising operations;
4. The sum of money of the arising economic operations.
Article 5.- The detailed accounting books are used for recording the accounting subjects necessary to be monitored in detail according to the management requirements. The detailed accounting books supply information in service of the management of each type of assets, capital source and detailed debts, which have not yet been reflected on the journal and the ledger.
The number and structure of various types of detailed accounting books are not compulsory under regulations. The securities companies shall have to base themselves on the regulations of guiding character in the accounting regimes and the management requirements of the companies to open necessary and appropriate detailed accounting books.
3. Management and use of accounting books
Article 6.- Securities companies shall have to base themselves on the accounting account system, the accounting regimes and procedures of the State and their own management requirements to open necessary general accounting books and detailed accounting books. Each accounting unit is allowed to open and keep only one official and unique accounting book system.
Article 7.- The accounting book entries must be based on the accounting vouchers. All data on the accounting books must be vouched by lawful and valid accounting vouchers.
The accounting vouchers prescribed in the accounting voucher regime for use by the securities companies shall be issued by the Finance Ministry.
Article 8.- The accounting books must be strictly managed, kept and recorded according to clear division of responsibility. Accounting books assigned to any employees, such employees must be responsible for things recorded therein and for keeping the books throughout their use period
When there is any change of book keeper and recorder, or chief accountant (or person in charge of accountancy), the hand-over of responsibility for book keeping and recording between the former personnel and the new personnel must be organized. The record of the hand-over must be signed for certification by the chief accountant.
Article 9.- The accounting books must be made of good-quality paper so as to ensure clear and clean inscriptions therein.
The accounting book recording must be made with good-quality and non-fading ink. It is forbidden to make erasure, to use chemicals to make corrections. In case of need to correct data in accounting books, the methods prescribed in this regime must be strictly adhered to.
Article 10.- Forms of accounting books prescribed for uniform application by securities companies include:
- Form of the general journal;
- Form of book-entry voucher register;
Each form of accounting book is specified with the quantity, structure, order , recording method and relationships among the accounting books. The securities companies shall base themselves on their business operation scales and characters, management requirements, the professional qualifications of their accountants as well as technical facility and equipment conditions for calculation to opt for an appropriate form of accounting books and must strictly adhere to all basic principles of such form of accounting book in terms of: the ledger, structure of assorted books, the relations and combination between different kinds of book, the order and technique of recording assorted accounting books.
B. SPECIFIC PROVISIONS
1. Accounting book opening and recording
Article 11.- The accounting book opening and recording must fully, promptly, accurately, continuously and systematically reflect the situation and results of production and/or business activities, the asset management situation and the capital management situation of securities companies so as to supply necessary information for the elaboration of the financial statements of the securities companies.
It is absolutely not allowed to put outside the accounting books any amounts of assets, supplies or capital of the securities companies in any form.
Article 12.- The accounting books must be opened at the beginning of the accounting year or immediately after the issuance of the establishment decision. Upon the commencement of operation, the directors and chief accountants( or persons in charge of accountancy) shall have to sign for approval these accounting books before their use.
Article 13.- The accounting books must use the pre-printed or pre-lined forms, may be bound in volumes or kept in loose sheets. The used loose sheets must be bound in volumes for archival.
Before using the accounting books, the following procedures must be completed:
For accounting books in volumes:
The first page of a book must be clearly inscribed with the unit’s name, the book’s name, the book opening date, the accounting year and book-entry period, the full name of the book keeper and recorder, the date of closing the book recording or the date of hand-over to other person.
The pages must be numbered and the unit’s stamp must be affixed in between two pages (called overlapping stamping).
The chief accountants (or persons in charge of accountancy) must sign for certification the first and last pages of an accounting book.
For accounting books in loose sheets:
At the beginning of the loose-sheet book, the unit’s name, the ordinal number of each sheet, the month of use, the full names of the book keeper and recorder must be clearly inscribed.
The loose sheets, before being used, must be signed for certification by the enterprise director, stamped and recorded in the loose-sheet use register.
The loose-sheet books must be arranged according to the order of accounting accounts and ensure safety and easy access.
Article 14.- Data on the accounting books must be inscribed clearly, continuously, systematically, neither insertedly nor overlappingly; lines must not be skipped over; if a line is not fully inscribed, the blank section must be crossed out. When a sheet is fully inscribed, the data must be totalled and carried forward to the beginning of the next page.
2. Error correction
Article 15.- Errors ( if any) in accounting books must be corrected according to one of the following three methods:
- Method of making correction (also called the method of crossing out);
- The method of negative figure recording (also called the method of red recording);
- The method of supplementary recording.
Article 16.- When the method of making correction is applied to correct errors on accounting books, the errors must be crossed out with red ink lines so that the crossed-out erroneously written contents can still be seen. On the cross-out lines, the correct figures or words are written in ordinary ink. If the error involves only a numeral, the entire incorrect figure must be crossed out and replaced by the correct figure. The corrections should be certified with the signatures of the chief accountants (persons in charge of accountancy).
This method shall be applied to the following cases of errors:
- Errors in explanation, which do not relate to the reciprocal relations of accounts.
- Errors which do not affect the total sums of money.
Article 17.- When the method of negative figure recording is applied to correct errors, the incorrect book entries must first of all be rewritten in red ink in order to cancel such book entries, then the correct book entries shall be written in ordinary ink for replacement.
This method shall be applied to the following cases of errors:
- Errors in the reciprocal relations among accounts due to wrong determination of items, which have been written in the accounting books and cannot be corrected by the method of correction.
- Errors detected after the account balance sheets have been made and sent.
- Errors in which the book entries in accounts have had a sum of money written more than once or the incorrectly written figure was larger than the correct figure.
When the method of negative figure recording is used for correction of errors, a "correction register voucher" must be elaborated and certified by the signature of the chief accountant (or the person in charge of accountancy).
Article 18.- The method of supplementary recording shall be applied to cases where the book entries on the reciprocal relations among accounts are correctly inscribed but the sums of money written therein are smaller than the actual sums arising in economic-financial operations or the sums of money written in vouchers have not been fully added up.
The accountants shall inscribe the difference in full addition to the correct figures.
Article 19.- Where book entries are computerized, depending on each specific case, the errors can be corrected by one of the three methods mentioned above, but in strict compliance with the following regulations:
- If errors are detected before books are printed out, the corrections may be made directly on computers.
- If errors are detected after the books are printed out, the corrections shall be made on the printed books by one of the three above-mentioned methods, and at the same time the errors on computers must be corrected and new book sheets shall be printed out. The new book sheets must be kept together with the sheets which contain errors so as to facilitate the inspection and control.
Article 20.- When annual settlement reports have been approved or when the inspection, examination and auditing have been completed with official conclusions, if there is a decision to correct the data in the financial statement, relating to the data recorded in the accounting books, the concerned units shall have to make correction in the accounting books and the balance of the relevant accounts. Depending on each specific case, the data correction can be effected directly on the accounting books of the reporting year or the accounting books of the current year (the time when operations arise). In case of adjustment to the accounting books of the current year, notes shall be inscribed in the last page (the last line) of the accounting book of the previous year for convenient comparison and inspection.
3. Closing, preservation and archival of accounting books
Article 21.- At the end of an accounting period (month, quarter) and an accounting year, the accounting books must be closed. Besides, the accounting books shall be closed in the following circumstances: asset inventory, merger, division and separation, ownership transformation, operation suspension, enterprise dissolution etc.
Each time when the accounting books are closed, the book keepers, the book examiners and the chief accountants (or persons in charge of accountancy) must sign their names to the books.
Article 22.- At the end of an accounting year, after the entire accounting work was completed (including the book recording, examination, comparison, book closing and supply of financial statement data), the concerned units shall have to arrange, classify, tie up in packs and list the accounting books to be archived and put them on archive at the archival section of the units.
The time and other provisions on archival of accounting books shall comply with the State�s regime of accounting book preservation and archival.
Where book entries are computerized, at the end of each accounting period after the completion of the book recording and closing, the entire system of general accounting books and detailed accounting books must be printed out in service of the archival as well as financial examination, auditing and inspection. These accounting books must also go through all legal procedures as prescribed by this regime.
Article 23.- Accounting books of all kinds (whether temporarily kept at the accountancy sections or the archives of the units) must be neatly arranged and carefully preserved in locked book-cases or rooms in order to avoid loss or misplacement. At the places of archive, all necessary measures must be taken to ensure the safe preservation of the accounting books.
While accounting books of various kinds are still temporarily kept at the accountancy sections, the chief accountants shall have to organize the preservation thereof. Where they are kept at the archives, the chief accountants and the enterprise directors shall be held responsible therefor.
Article 24.- Sanctions against violations
1. All acts of violating the provisions in the accounting book regime shall, depending on the nature and seriousness of the violations, be sanctioned according to the Ordinance on Accounting and Statistics, the Ordinance on Handling of Administrative Violations and other legal documents of the State.
2. If any act of violation causes serious consequences, the violator can be examined for penal liability according to the Penal Code.
C. LIST OF ACCOUNTING BOOKS
Ordinal
 
 
Form of book entry
number
Book names
Code
Book-entry vouchers
General journal
I
General accounting books
 
 
 
1
Book-entry vouchers
S01-CT
x
-
2
Book-entry vouchers register
S02-CT
x
-
3
Ledger (in form of book-entry voucher)
S03a-CT
x
-
4
Ledger (in form of book-entry voucher)
S03b-CT
x
-
5
Ledger (in form of general journal)
S04-CT
-
x
6
General journal
S05-CT
-
x
7
Revenue journal
S06-CT
-
x
8
Expense journal
S07-CT
-
x
9
Unpaid goods purchase journal
S08-CT
-
x
10
Unpaid services provision journal
S09-CT
-
x
II.
Detailed accounting books
 
 
 
11
Cash fund book
S10-CT
x
x
12
Cash, bank deposit book
S11-CT
x
x
13
Cash, foreign currency deposit book
S12-CT
x
x
14
On-transfer money book
S13-CT
 
 
15
Book on deposit of securities transaction investors
S14-CT
 
 
16
Securities sale deposit book
S15-CT
 
 
17
Securities transaction clearing deposit book
S16-CT
 
 
18
Settlement Support Fund remittance book
S17-CT
 
 
19
Securities dealings detailed book
S18-CT
 
 
20
Treasury securities detailed book
S19-CT
 
 
21
Book on investment mandators� short-term investment securities
S20-CT
 
 
22
Supplies warehouse book (or warehouse card)
S21-CT
 
 
23
Detailed book on en-route purchased goods
S22-CT
 
 
24
Detailed book on instruments, tools
S23-CT
 
 
25
Fixed assets book
S24-CT
 
 
26
Book on fixed assets and instrument at their use places
S25-CT
x
x
27
Financial leasing fixed assets book
S26-CT
 
 
28
Detailed book on deductible VAT
S27-CT
x
x
29
Detailed book on reimbursed VAT
S28-CT
x
x
30
Detailed book on VAT reduction
S29-CT
 
 
31
Detailed book on payment to purchasers (sellers)
S30-CT
 
 
32
Securities certificate warehouse book (or warehouse card)
S31-CT
 
 
33
Detailed book on long-term investment securities (dealing or of investment mandator)
S32-CT
 
 
34
Detailed book on securities price reduction reserve
S33-CT
 
 
35
To be recovered bad debt reserve book
S34-CT
x
x
36
Detailed book on borrowed money
S35-CT
x
x
37
Detailed book on securities trading turnover
S36-CT
x
x
38
Investment yield collection detailed book
S37-CT
 
 
39
Detailed book on expenses for securities business activities
S38-CT
x
x
40
Detailed book on expenses for enterprise management
S39-CT
x
x
41
Detailed book on non-business expenses
S40-CT
x
x
42
Detailed book on value of traded volume of securities
S41-CT
x
x
43
Detailed book on securities transaction clearing results
S42-CT
x
x
44
Detailed book on custody securities
S43-CT
x
x
45
Detailed book on securities temporarily ceased from custody transaction
S44-CT
x
x
46
Detailed book on pledged custody securities
S45-CT
x
x
47
Detailed book on temporarily detained custody securities
S46-CT
x
x
48
Detailed book on other accounts
S47-CT
x
x
 
Distribution tables
 
 
 
49
Table of wage, social insuance, medical insurance, trade union funding distribution
S48-CT
x
x
50
Table of raw materials, materials, instrument, tool distribution
S49-CT
x
x
51
Fixed asset depreciation calculation and distribution table
S50-CT
x
x
Part four
THE SYSTEM OF FINANCIAL STATEMENTS
A- GENERAL PROVISIONS
I. THE PURPOSE OF MAKING THE FINANCIAL STATEMENTS
The financial statement system of a securities company is formulated for the following purposes:
1. Synthesizing and presenting in an overall and comprehensive manner the situation on assets, debts, capital sources, business activities and results of the securities company in an accounting period.
2. Supplying major economic and financial information for the evaluation of the actual financial situation of the securities company in the past period of operation and forecasts for the future. The financial statement information shall serve as important basis for making decisions on management and administration of securities trading activities or investment in securities companies by investors, shareholders, present and future creditors of the securities company.
II. CONTENTS OF THE FINANCIAL STATEMENT SYSTEM
1. The prescribed financial statement of a securities company comprises 4 report forms:
- The sheet of account balance Form No. B01- CTCK BB
- The business operation results Form No. B02- CTCK BB
- Currency flow Form No. B03-CTCK HD
- Financial statement exposition Form No. B09- CTCK BB
Besides, in order to serve the requirements on economic and financial management, on direction and management of securities trading activities, the securities companies can additionally provide for other detailed financial statements.
2. The contents, methods of calculation and forms or presentation of indexes in each statement prescribed in this regime shall be uniformly applied to the securities companies.
In the course of application, if deeming it necessary, supplements or amendments to or further detailing of, economic indexes can be made in a way suitable to the characters of business activities of the securities companies provided that they are approved in writing by the Finance Ministry.
III. RESPONSIBILITY AND DEADLINES FOR ELABORATION AND SUBMISSION OF FINANCIAL STATEMENTS
1. All securities companies with full legal person status shall have to elaborate and submit the financial statements in strict accordance with the provisions of this regime. Particularly for the currency flow report temporarily not prescribed as a financial statement which must be elaborated and submitted, the securities companies are encouraged to formulate and use the currency flow report.
2. The financial statements are made and submitted at the end of each quarter (at the end of the 3rd, 6th, 9th and 12th month from the date of starting the accounting year) in order to reflect the financial situation in the quarter and the accounting year. The securities companies can make monthly financial statements in service of the requirements of business activity management and administration.
3. The quarterly financial statements shall be submitted within 20 days after the end of the quarter and the annual financial reports shall be submitted within 90 days after the end of the fiscal year.
4. Recipients of financial statements: The securities companies must address their quarterly and annual financial statements to the following agencies:
Recipients of statements
Finance
(1)
Tax
(2)
Statistics
(3)
Business registration office
(4)
x
x
x
x
(1) The Finance Services of the provinces and centrally-run cities, the Finance Ministry (The Department for Finance of Banks and Financial Institutions).
(2) The Tax Departments of the provinces and centrally- run cities.
(3) The Statistics Departments of the provinces and centrally-run cities.
(4) The State Securities Commission, Securities Trading Center.
Where legal documents on elaboration and submission of financial statements contain provisions different from the provisions in this reporting system, the securities companies shall have to comply with the provisions in the legal documents of higher legality.
B. SYSTEM OF FINANCIAL STATEMENT FORMS (*)
Form No. B01-CTCK: The sheet of account balance BB
Form No. B02-CTCK: Business operation results BB
Form No. B03-CTCK: Currency flow HD
Form No. B09-CTCK: Financial statement exposition BB
BB: Bat buoc (Compulsory)
HD: Huong dan (Guiding)
(*) Financial statements forms not printed here

 

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