Decision No. 99/2000/QD-BTC On the Issuance of Accounting Regulations for Securities Companies

Pursuant to …;

REGARDING THE ACCOUNTING REGIME FOR SECURITIES COMPANIES

THE MINISTER OF FINANCE

WHEREAS, THE STATUTE ON ACCOUNTING AND STATISTICS WAS ISSUED PURSUANT TO THE ORDER NO. 06 LCT/HĐNN8 OF THE STATE COUNCIL ON MAY 20, 1988, AND THE CHARTER ON THE ORGANIZATION OF NATIONAL ACCOUNTING WAS ISSUED PURSUANT TO THE DECREES NO. 25-HĐBT OF THE COUNCIL OF MINISTERS ON MARCH 18, 1989 (NOW THE GOVERNMENT);

WHEREAS, THE DECREES NO. 15/CP OF THE GOVERNMENT ON MARCH 2, 1993 ON THE TASKS, POWERS, AND RESPONSIBILITIES FOR STATE MANAGEMENT OF MINISTRIES AND GOVERNMENTAL BODIES AT THE MINISTERIAL LEVEL;

Pursuant to Decree No. 178/CP dated October 28, 1994 of the Government on the Tasks, Authorities, and Organizational Structure of the Ministry of Finance;

WHEREAS, THE DECISION NO. 1141/QĐ/TC/CĐKT OF THE MINISTER OF FINANCE ON NOVEMBER 1, 1995 ON THE ACCOUNTING REGIME FOR ENTERPRISES;

AFTER CONSULTATION WITH THE STATE SECURITIES COMMISSION IN LETTER NO. 09/UBCK ON FEBRUARY 28, 2000;

UPON THE PROPOSAL OF THE HEAD OF THE ACCOUNTING REGIME DEPARTMENT;

DECISION:

Article 1- ATTACHING HERETO WITH THIS DECISION IS THE "ACCOUNTING REGIME FOR SECURITIES COMPANIES", INCLUDING:

- THE ACCOUNTING DOCUMENT REGIME;

- THE ACCOUNTING ACCOUNT SYSTEM AND CONTENT EXPLANATIONS; STRUCTURE, RECORDING METHODS OF ACCOUNTING ACCOUNTS;

- THE LEDGER REGIME;

- THE FINANCIAL REPORTING SYSTEM.

Article 2- THE ACCOUNTING REGIME FOR SECURITIES COMPANIES SHALL APPLY TO ALL SECURITIES COMPANIES OPERATING IN VIETNAM.

Article 3- THIS DECISION SHALL TAKE EFFECT FROM JULY 1, 2000.

Article 4- THE HEAD OF THE ACCOUNTING REGIME DEPARTMENT, THE DIRECTOR OF THE MINISTRY OF FINANCE'S OFFICE, AND THE HEAD OF THE BANK FINANCE AND CREDIT ORGANIZATION DEPARTMENT ARE RESPONSIBLE FOR IMPLEMENTING THIS DECISION.