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THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 112/2008/TT-BTC

Hanoi, November 26, 2008

 

CIRCULAR

AMENDING AND SUPPLEMENTING THE FINANCE MINISTRY'S CIRCULAR No. 17/2007/TT-BTC OF MARCH 13, 2007, GUIDING DOSSIERS OF REGISTRATION FOR PUBLIC OFFERING OF SECURITIES

Pursuant to the June 29, 2006 Law on Securities;
Pursuant to the Government's Decree No. 14/ 2007/ND-CP of January 19, 2007, detailing the implementation of a number of articles of the Law on Securities;
The Finance Ministry guides amendments and supplements to Circular No. 17/2007/TT-BTC of March 13, 2007, guiding dossiers of registration for public offering of securities, as follows:

I. TO AMEND AND SUPPLEMENT SECTION II AS FOLLOWS:

1. To amend Clause 1, Point 1.2, Item c, fourth em rule as follows:

"-Annual financial statements must be audited by accredited independent audit organizations. Auditor opinions on latest annual financial statements must be absolute approvals under Audit Standard No. 700 "Audit reports on financial statements" promulgated together with the Finance Minister's Decision No. 120/1999/QD-BTC of September 27, 1999. If auditor opinions on financial statements of the last year are approvals with exceptions, these exceptions must be immaterial and there must be documents reasonably explaining the grounds for these exceptions."

2. To add the following Points 1.8, 1.9 and 1.10 to Clause 1:

"1.8. Legal documents on land use rights, decisions approving projects or expert evaluation opinions on projects funded with capital raised from the offering (when necessary) and detailed plan on capital use.

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1.10. Reports on the use of capital raised from the latest public offering of securities already registered with the State Securities Commission (if any)."

3. To add the following Item m to Clause 2, Point 2.1:

"m/ Legal documents on land use rights, decisions approving projects or expert evaluation opinions on projects funded with capital raised from the offering (when necessary) and detailed plan on capital use."

4. To add the following Item d to Clause 2.Point 2.2:

"d/ Legal documents on land use rights, decisions approving projects or expert evaluation opinions on projects funded with capital raised from the offering (when necessary) and detailed plan on capital use."

5. To add the following Items h and i to Clause 3:

"h/ Legal documents on land use rights, decisions approving projects or expert evaluation opinions on projects funded with capital raised from the offering (when necessary) and detailed plan on capital use.

i/ A contract on provision of consultancy on the dossier of registration for public offering of securities, signed with a securities company."

6. To add the following Point f to Clause 4:

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II. TO AMEND AND SUPPLEMENT SECTION III AS FOLLOWS:

1. To add the following Points 1.8 and 1.9 to Clause 1:

"1.8. Legal documents on land use rights, decisions approving projects or expert eyaluation opinions on projects funded with capital raised from the offering (when necessary) and detailed plan on capital use.

1.9. A contract on provision of consultancy on the dossier of registration for public offering of securities, signed with a securities company (unless the issuing organization is a securities company).''

2. To add the following Point 2.13 to Clause 2:

"2.13. Legal documents on land use rights, decisions approving projects or expert evaluation opinions on projects funded with capital raised from the offering (when necessary) and detailed plan on capital use."

3. To add the following Points 3.6 and 3.7 to Clause 3:

"3.6. Legal documents on land use rights, decisions approving projects or expert evaluation opinions on projects funded with capital raised from the offering (when necessary) and detailed plan on capital use.

3.7. A contract on provision of consultancy on the dossier of registration for public offering of securities, signed with a securities company (unless the issuing organization is a securities company)."

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This Circular takes effect 15 days after its publication in "CONG BAO."

Any problems arising in the course of implementation should be reported to the Finance Ministry for study, guidance and settlement.

 

 

FOR THE FINANCE MINISTER
VICE MINISTER




Tran Xuan Ha

 

HIỆU LỰC VĂN BẢN

Circular No. 112/2008/TT-BTC of November 26, 2008, amending and supplementing the Finance Ministry''s Circular No. 17/2007/TT-BTC of March 13, 2007, guiding dossiers of registration for public offering of securities.

  • Số hiệu: 112/2008/TT-BTC
  • Loại văn bản: Thông tư
  • Ngày ban hành: 26/11/2008
  • Nơi ban hành: Bộ Tài chính
  • Người ký: Trần Xuân Hà
  • Ngày công báo: Đang cập nhật
  • Số công báo: Đang cập nhật
  • Ngày hiệu lực: Kiểm tra
  • Tình trạng hiệu lực: Kiểm tra
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