Decision No. 97/2004/QD-BTC Regarding the amendment and supplementation of the Accounting System for Securities Trading Centers issued pursuant to Decision No. 105/1999/QD-BTC dated August 30, 1999.

Pursuant to …;

Regarding the amendment and supplementation of the Accounting System for Securities Trading Centers issued pursuant to Decision No. 105/1999/QD-BTC dated August 30, 1999

issued pursuant to Decision No. 105/1999/QD-BTC dated August 30, 1999

THE MINISTER OF FINANCE

Pursuant to the Accounting Law No. 03/2003/QH11 dated June 17, 2003 and the Government Decree No. 128/2004/ND-CP dated May 31, 2004 detailing and guiding the implementation of certain provisions of the Accounting Law in the field of state accounting;

Pursuant to the Government Decree No. 86/2002/ND-CP dated April 5, 2002 on the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

Pursuant to the Government Decree No. 77/2003/ND-CP dated July 1, 2003 on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

To meet the requirements of economic and financial management of Securities Trading Centers, at the proposal of the Director of the Department of Accounting Standards and Auditing, the Chairman of the State Securities Commission, and the Head of the Office of the Ministry of Finance,

DECISION:

Article 1The Accounting System for Securities Trading Centers, amended and supplemented according to this Decision, is hereby promulgated to amend and supplement the Accounting System for Securities Trading Centers issued pursuant to Decision No. 105/1999/QD-BTC dated August 30, 1999 of the Ministry of Finance.

Article 2. The Accounting System for Securities Trading Centers issued pursuant to Decision No. 105/1999/QD-BTC dated August 30, 1999 and the supplementary provisions issued under this Decision shall apply to all Securities Trading Centers throughout the country.

Article 3. This Decision takes effect fifteen days from the date of publication in the Official Gazette.

Article 4. The Chairman of the State Securities Commission is responsible for directing Securities Trading Centers to strictly comply with the provisions of this Decision.

The Director of the Department of Accounting Standards and Auditing, the Head of the Office of the Ministry, the Director of the Department of Financial Affairs, and financial organizations are responsible for guiding and supervising the implementation of this Decision./.