| THE MINISTRY OF FINANCE | THE SOCIALIST REPUBLIC OF VIETNAM |
| No. 63/2005/QĐ-BTC | Hanoi, September 14, 2005 |
DECISION
PROMULGATING THE ACCOUNTING REGULATION OF THE SECURITIES INVESTMENT FUND
THE MINISTER OF FINANCE
Pursuant to the Law on Accounting No. 03/2003/QH11 on June 17, 2003 and the Government’s Decree No. 129/2004/NĐ-CP dated May 31, 2004 on providing instructions on the implementation of several articles of the Law on Accounting on business operations;
Pursuant to the Government’s Decree No. 77/2003/NĐ-CP on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government's Decree No. 144/2003/NĐ-CP dated November 28, 2003 on securities and securities market;
At the request of the Director of the Department of Audit and Accounting Policies, the Chairperson of State Securities Commission and the Chief of the Ministry Office.
HEREBY DECIDES
Article 1. The accounting regulation of the securities investment fund is promulgated to apply to accounting operations of the securities investment fund. The accounting regulation of the securities investment fund shall be composed of 4 parts:
The first part: Accounting source documents;
The second part: Chart of Accounts;
The third part: Applied accounting records and accounting model;
The fourth part: Financial reporting system.
Article 2. The accounting regulation of the securities investment fund issued together with this Decision shall apply to securities investment funds across the nation and replace the accounting regulation of the securities investment fund approved according to the Official Dispatch No. 2913/TC/CĐKT of the Ministry of Finance dated November 8, 2004.
Fund management companies shall close the accounting record of each securities investment fund on December 31, 2005 and carry forward balances of old accounts to new accounts from January 1, 2006 in accordance with the accounting regulation issued together with this Decision.
Other accounting regulations which are not specified in this Decision shall be implemented under the provisions of the Accounting Law and the Government’s Decree No. 129/2004/NĐ-CP dated May 31, 2004 on providing instructions on the implementation of several articles of the Accounting Law on business operations.
Article 3: This Decision shall come into force after 15 days from the date on which it is published on the Official Gazette.
Article 4. The Director of the fund management company shall be responsible for directing and arranging necessary resources for the accounting operations of specific funds managed by the company in accordance with regulations laid down in this Decision and other regulations enshrined in the Accounting Law and the Decree No. 129/2004/NĐ-CP.
The fund management company must guarantee that the accounting operations of the securities investment fund must be independent of these of the fund management company.
Article 5: The Head of the Department of Audit and Accounting Policy, the Chairperson of the State Securities Commission, the Chief of the Ministry Office, the Director of the Department of Bank and Credit Institution Finance and Heads of relevant agencies shall bear responsibility to provide guidance on and examine the implementation of this Decision./.
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| PP. THE MINISTER |
THE ACCOUNTING REGULATION
OF THE SECURITIES INVESTMENT FUND
(Issued together with the Decision No. 63/2005/QĐ-BTC of the Ministry of Finance dated September 14, 2005)
- The first part: Accounting source documents
- The second part: Chart of Accounts
- The third part: Applied accounting records and accounting model
- The fourth part: Financial reporting system.
THE FIRST PART
ACCOUNTING SOURCE DOCUMENTS
A/ GENERAL PROVISIONS
1. Accounting source documents refer to information-bearing documents and articles that reflect economic or financial transactions and are used as the basis for creating accounting records.
2. All economic or financial transactions concerning operations of the securities investment fund must be entered into accounting source documents. Each accounting source document shall be created only one time for each economic or financial transaction.
3. The method for creating, signing, using, managing, storing and preserving accounting source documents of the securities investment fund must conform to the regulations laid down in the Accounting Law, documents guiding the implementation of the Accounting Law, other relevant legislative documents as well as specific provisions of this accounting regulation.
List, form and method for creation of accounting source documents shall be stipulated at Point B of this part.
4. When creating accounting source documents, the following requirements must be met:
- The content of accounting source documents must reflect all economic or financial transactions on an accurate, genuine basis;
- Texts used to write in accounting source documents must be clear without any deletion, correction and abbreviation;
- The monetary amount written in texts must be identical to that amount written in numbers;
- Each accounting source document must be created with the required amount of copies and copies of the accounting source document created by computers must include the identical information;
5. Signing accounting source documents
All accounting source documents shall become valid if signatures of the persons who hold the title specified in the signature section of accounting source documents are appended. In particular, each electronic accounting source document must include the electronic signature on it as stipulated by laws. All signatures on each accounting source document must be written in a ballpoint pen or ink pen while red ink pens or pencils are not permitted to write signatures on accounting source documents. Signature appended on the cash payment note must be written on a single copy. The signature written on an accounting source document by a person must be consistent and stay the same as the registered specimen signature. In case there is no registered specimen signature, the subsequent signature must be identical to the previous signature.
6. Procedure for checking and flow of accounting source documents of the securities investment fund shall be stipulated as follows:
- All accounting source documents created inside or outside of the securities investment fund must be collected by the accounting department of the securities investment fund. The accounting department shall check such accounting source documents and, only after their legality is examined and verified, they shall be used as the basis for writing the accounting record.
Procedure for checking of accounting source documents shall be stipulated as follows:
+ Checking the clarity, authenticity and adequacy of receipts and payments as well as detailed information provided in each accounting source document;
+ Checking the legitimacy of each economic or financial transaction recorded in each accounting source document;
+ Checking the accuracy of data and inputs provided in each accounting source document.
In the course of checking accounting source documents, if any violation against the policy, rule and regulation on the state management of economic and financial operations is detected, the accountant must refuse to carry out cash payment, other payments and goods dispatch, etc. as well as report it to the Head of the securities investment fund for any prompt action to be taken in accordance with applicable laws.
As for accounting source documents which do not follow the required procedure, have ambiguous contents, unclear texts or numbers, the bookkeeper or accountant must return them and proceed to go through additional procedures and have them corrected before using them as the basis for writing accounting records.
- The flow of accounting source documents of the securities investment fund shall consist of the following steps:
+ Creating and receiving accounting source documents;
+ Requesting the accountant and chief accountant to check and sign such accounting source documents;
+ Classifying and arranging these accounting source documents, posting a bookkeeping entry and carrying out bookkeeping operations;
+ Storing and preserving accounting source documents.
7. Translation of accounting source documents into Vietnamese
Accounting source documents that are written in foreign languages, when being used to carry out bookkeeping operation, must be translated into Vietnamese. With respect to those which are affected by just a few or many of business events but have different information, all information provided in such accounting source documents must be totally translated. With respect to those who are affected by many of business events and have similar information, only significant information provided in such accounting source documents, such as accounting source document name, name of the sending company and individual, name of the receiving company and individual, business transaction particulars and title of the signatory, etc. shall be translated. The translator must sign and write his/her full name as well as take responsibility for Vietnamese translated document. Vietnamese translated document shall be attached to the original written in a foreign language.
B. LIST AND FORM OF ACCOUNTING SOURCE DOCUMENTS
(Issued together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005)
1. List of accounting source documents
| No. | Document title | Code |
| I | Accounting source documents stipulated by this Decision |
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| 1 | Factsheet on the payment of remuneration to the Fund’s Representative Board | C02-QĐT |
| 2 | Worksheet on the payment of management (supervision) fee | C03-QĐT |
| II | Accounting source documents stipulated by other legislative documents |
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| 1 | Payment order |
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| 2 | Accounting slip |
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| 3 | Debit note |
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| 4 | Credit note |
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| 5 | Notification of the result of securities purchase |
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| 6 | Statement on payments for transactions |
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| 7 | Purchase order |
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| 8 | Statement on monthly transaction costs |
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| 9 | Sales and purchase invoice |
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| 10 | Receipt |
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| 11 | Payment note |
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* Note: Other accounting source documents stipulated by other legislative documents (mentioned in No. II) shall be governed by regulations enshrined in these legislative documents (form and method for creation).
2. Accounting document form
| The fund management company:…….. The securities investment fund:………. | Form No. C02-QĐT Issued together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the Ministry of Finance |
Dear……………,
We are writing to request the supervisory Bank to transfer a specific amount of money withdrawn from the deposit account of the securities investment fund to pay remuneration to the Fund’s Representative Board of the securities investment fund........ with the following details:
FACTSHEET ON THE PAYMENT OF REMUNERATION TO THE FUND’S REPRESENTATIVE BOARD
| No. | Full name | Account holder’s name | Account No. | Opened at | Amount | Note |
| A | B | C | D | E | I | G |
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Reported by (signature, full name) |
Chief accountant (signature, full name) |
Chief accountant (signature, full name) | Created on……….. Director (signature, full name, stamp)
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The fund management company:…….. The securities investment fund:………. |
The fund management company:…….. The securities investment fund:………. |
Form No. C03-QĐT Issued together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the Ministry of Finance |
Form No. C03-QĐT Issued together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the Ministry of Finance | |||
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Dear……………,
We are writing to request the supervisory Bank to transfer …………. withdrawn from the deposit account of the securities investment fund to pay the fund management company (the supervisory bank)........ for their management (supervision) fee with the following details:
WORKSHEET ON THE PAYMENT OF MANAGEMENT (SUPERVISION) FEE
| No. | Payee | Account holder’s name | Code of the deposit account | Opened at | Basis for calculating the fee | Percentage (%) of fee to be paid | Amount |
| A | B | C | D | E | 1 | 2 | 3 |
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Reported by (signature, full name) |
Chief accountant (signature, full name) | Created on…………. Director (signature, full name, stamp) |
THE SECOND PART
CHART OF ACCOUNTS
(Issued together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005)
| No. | ACCOUNT CODE | ACCOUNT CODE | ACCOUNT NAME | NOTE | |
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| Class 1 | Class 2 |
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| 1 | 2 | 3 | 4 | 5 | |
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| TYPE 1 - ASSET |
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| 1 | 112 |
| Bank deposit |
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| 1121 | Vietnamese currency |
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| 1122 | Foreign currency |
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| 2 | 121 |
| Trading and investment securities |
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| 1211 | Original price of trading securities |
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| 1212 | Original price of investment securities |
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| 1213 | Difference in the securities valuation at the end of an accounting period |
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| 3 | 128 |
| Other investments |
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| 1281 | Original price of investments |
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| 1283 | Difference in the valuation of investments at the end of an accounting period |
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| 4 | 131 |
| Receivables from investment activities |
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| 1311 | Receivables from the sale of securities |
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| 1318 | Receivables from investment activities |
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| 5 | 138 |
| Other receivables |
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| TYPE 3 - LIABILITY |
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| 6 | 311 |
| Short-term loan |
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| 7 | 331 |
| Payables for investment activities |
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| 3311 | Payables for the sale of securities |
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| 3318 | Other payables for investment activities |
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| 8 | 332 |
| Payables for the investor’s income |
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| 9 | 334 |
| Payables for allowance of the Fund’s Representative Board |
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| 10 | 337 |
| Payables to the fund management company and supervisory bank |
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| 3371 | Payables to the fund management company |
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| 3372 | Payables to the supervisory bank |
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| 11 | 338 |
| Other payables |
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| TYPE 4 - EQUITY |
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| 12 | 411 |
| Paid-in capital of the investor |
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| 4111 | Principal |
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| 4112 | Residual equity |
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| 13 | 421 |
| Revenue |
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| 4211 | Determination of the revenue earned within an accounting period |
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| 4212 | Determination of the unearned revenue generated within an accounting period |
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| 4213 | Allocated income generated within an accounting period |
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| 4214 | Undistributed income generated within an accounting period |
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| TYPE 5 - REVENUE |
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| 14 | 511 |
| Revenue |
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| 5111 | Dividend |
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| 5112 | Bond interest |
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| 5113 | Deposit interest |
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| 5114 | Deference in the sale of securities |
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| 5115 | Positive variance in the revaluation of investments at the end of an accounting period |
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| 5117 | Positive variance in the revaluation of exchange rate at the end of an accounting period |
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| 5118 | Other revenues |
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| TYPE 6 - EXPENSE |
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| 15 | 631 |
| Fees and expenses |
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| 6311 | Management fee |
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| 6312 | Fee of supervision and preservation of the Fund's assets |
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| 6313 | Expenses incurred from meetings and conferences |
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| 6314 | Auditing expense |
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| 6315 | Negative variance in the revaluation of investments at the end of accounting period |
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| 6316 | Valuation consultancy fee |
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| 6317 | Negative variance in the exchange rate revaluated at the end of an accounting period |
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| 6318 | Other fees and expenses |
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| TYPE 0 – OFF-BALANCE-SHEET ACCOUNT |
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| 1 | 004 |
| Treated bad debts |
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| 2 | 007 |
| Foreign currency of all kinds |
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| 3 | 010 |
| Securities classified by face value |
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THE THIRD PART
APPLIED ACCOUNTING RECORDS AND ACCOUNTING MODELS
A/ GENERAL PROVISIONS
1. The fund management company must assign accountants to create and write accounting records for the securities investment fund which must be independent of accounting records of the fund management company.
2. Creating, writing, preserving and storing accounting records of the securities investment fund must conform to regulations laid down in the Accounting Law, document providing instructions for implementation of the Accounting Law as well as specific regulations set forth in this accounting regulation.
3. The securities investment fund shall apply the accounting model and general journal
B/ ACCOUNTING RECORDS AND ACCOUNTING RECORD FORM
(Issued together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005)
1. List of accounting records
| No. | Name | Form No. |
| 1 | General journal | S01-QĐT |
| 2 | Ledger (used for the accounting model of the general journal) | S02-QĐT |
| 3 | Passbook | S03-QĐT |
| 4 | Detailed account book | S04-QĐT |
| 5 | Securities purchase and sale journal | S05-QĐT |
| 6 | Investment portfolio logbook | S06-QĐT |
2. Accounting record form
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The fund management company…… The securities investment fund…….. | Form No. S01-QĐT Issued together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the Minister of Finance |
GENERAL JOURNAL
Dated from……..to……..
| Source document | Source document | Content | Account | Amount | Amount | ||
| No. | Date |
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| Debit | Credit | ||
| A | B | C | D | 1 | 2 | ||
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| Balance carried forward from the previous page |
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| Total balance carried forward in the next page |
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Reported by (signature, full name) |
Chief accountant (signature, full name) | Created on…………. Director (signature, full name) |
| The fund management company…… The securities investment fund…….. | Form No. C02-QĐT Issued together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the Minister of Finance |
LEDGER
Account name:………………………..
Dated from……..to……..
Opening balance Debit…….
Credit………
| Source document | Source document | Client | Content | Corresponding entry | Amount | Amount | ||
| Date | No. |
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| Debit | Credit | ||
| A | B | C | D | E | 1 | 2 | ||
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Total amount recorded in an accounting period:
Closing balance Debit…….
Credit………
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Reported by (Signature and full name) |
Chief accountant (Signature and full name) |
Chief accountant (Signature and full name) | Created on………….. Director (Signature, full name and stamp)
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The fund management company………. The securities investment fund…….. |
The fund management company………. The securities investment fund…….. |
Form No. C03-QĐT (Issued together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the Minister of Finance) |
Form No. C03-QĐT (Issued together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the Minister of Finance) | |||
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PASSBOOK
Transaction account opened at:………..
Account code:………………………..
| Bookkeeping date | SOURCE DOCUMENT | SOURCE DOCUMENT | PARTICULARS | Corresponding account | Amount | Amount | Amount | Note | |||
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| Code | Date |
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| Receipt (Deposit) | Payment (Withdrawal) | Balance |
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| A | B | C | D | E | 1 | 2 | 3 | G | |||
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- This worksheet consists of ………page(s) numbered from 01 to……
- Opening date:……………………………….
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Reported by (signature, full name) |
Chief accountant (signature, full name) |
Chief accountant (signature, full name) | Created on………….. Director (signature, full name, stamp)
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The fund management company………. The securities investment fund…….. |
The fund management company………. The securities investment fund…….. |
Form No. C04-QĐT Issued together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the Minister of Finance |
Form No. C04-QĐT Issued together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the Minister of Finance | |||
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DETAILED ACCOUNT BOOK
Account:………………..
Date:……………………..
Opening balance Debit…….
Credit………
| Source document | Source document | Client | Content | Corresponding entry | Amount | Amount | ||
| Date | No. |
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| Debit | Credit | ||
| A | B | C | D | E | 1 | 2 | ||
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Total amount generated within an accounting period:……………
Closing balance: Debit:……….…….
Credit:…….………
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Reported by (signature, full name) |
Chief accountant (signature, full name) |
Chief accountant (signature, full name) | Created on…………… Director (signature, stamp)
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The fund management company…….. The securities investment fund….. |
The fund management company…….. The securities investment fund….. |
Form No. C05-QĐT Issued together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the Minister of Finance |
Form No. C05-QĐT Issued together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the Minister of Finance | |||
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SECURITIES PURCHASE (SALE) JOURNAL
| Account code | Source document | Source document | Particulars | Accounting for purchase (sale) | Accounting for purchase (sale) | Accounting for purchase (sale) | Note | |||
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| Transaction | Code |
| Quantity | Unit price | Amount |
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| A | B | C | D | 1 | 2 | 3 | E | |||
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| Type of securities |
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Reported by (signature, full name) |
Chief accountant (signature, full name) |
Chief accountant (signature, full name) | Created on…………… Director (signature, stamp)
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The fund management company…….. The securities investment fund….. |
The fund management company…….. The securities investment fund….. |
Form No. C06-QĐT Issued together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the Ministry of Finance |
Form No. C06-QĐT Issued together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the Ministry of Finance | |||
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INVESTMENT PORTFOLIO LOGBOOK
Account:………………
Investment type:……………
| Date | Source document | Source document | Particulars | Corresponding entry | Buying | Buying | Buying | Selling | Selling | Balance amount | Balance amount | Balance amount | Balance amount | |||||||
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| No. | Date |
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| Quantity | Amount by face value | Amount by buying price | Quantity | Amount by selling price | Quantity | Face value | Original price | Evaluation price | |||||||
| A | B | C | D | E | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | |||||||
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| - Opening balance | X | X | X | X | X | X |
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| - Amount recorded within an accounting period |
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| - Total |
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| Closing balance | X |
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Reported by (signature, full name) |
Chief accountant (signature, full name) | Created on…………… Director (signature, full name) |
THE FOURTH PART
FINANCIAL REPORTING SYSTEM
A. GENERAL PROVISIONS
I. OBJECTIVE OF FINANCIAL REPORTING
The financial reporting system of the securities investment fund shall be established with the objective of:
1. Aggregating and displaying the current status of assets, public debts, equity and operating result of the securities investment fund on a general and comprehensive basis in an accounting period.
2. Providing the significant economic and financial information for assessment of the financial health and the operating result of the securities investment fund in the preceding period as well as financial forecast. Information and data shown in a financial statement are of crucial importance for investors to analyze, evaluate and grant the right decision on their investments, and make adjustment about the managerial capability of the fund management company, and take the right decision on management and operation of the company.
II. INCLUSIONS IN THE FINANCIAL REPORTING SYSTEM
The financial reporting system stipulated to apply to the securities investment fund shall include 6 report form (see the list shown at section 2/III/A hereof).
In the course of such application, when necessary, the securities investment fund is able to amend, modify or provide more details for economic standards which are suitable for operations of the securities investment fund, and shall be allowed to do so after obtaining the written approval from the Ministry of Finance.
III. RESPONSIBILITY, TIME LIMIT FOR FORMULATION AND SUBMISSION OF FINANCIAL STATEMENTS
The fund management company shall be responsible for formulating and submitting financial statements of the securities investment fund under the provisions of this Regulation.
1. Time limit for formulation and submission of financial statements
- Monthly financial statement: Within 5 days as from the end of the reporting month; this monthly financial statement must be submitted to the State Securities Commission and the Representative Board of the Fund;
- Quarterly financial statement: Within 20 days as from the end of the reporting quarter; the quarterly financial statement must be submitted to the State Securities Commission and the Representative Board of the Fund;
- Annual financial statement: Within 90 days as from the end of the reporting year. The annual financial statement must be submitted to the State Securities Commission, Bank Finance Administration (the Ministry of Finance), Representative Board of the Fund and statistics agency, and must be widely publicized.
A financial statement must be signed and stamped by the reporter, Chief Accountant, Director of the fund management company, Head of the Supervision Division and Director of the Supervisory Bank before being sent to competent authorities and made known to the public.
Additionally, the securities investment fund must strictly comply with requirements for the formulation and submission of relevant reports which have not been stipulated in this Regulation in accordance with regulations laid down by the State Securities Commission.
2. Financial statement auditing
The annual financial statement of the securities investment fund must be audited by an audit enterprise who legally operates in Vietnam before being submitted to competent regulatory agency and publicized.
When submitting or publicizing a financial statement, an audit report must be enclosed therewith.
B/ LIST AND FORM OF FINANCIAL STATEMENT
(Issued together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005)
1. List of financial statements
| No. | Form No. | Title | Time limit for formulation | Filed to | Filed to | Filed to | Filed to | Filed to | ||||
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| the Ministry of Finance | the Ministry of Finance | Statistics agency | The public | Investor | ||||
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| State Securities Commission | Bank Finance Administration |
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| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | ||||
| 1 | B01-QĐT | Balance sheet | Quarter, year | X | X | X | X | X | ||||
| 2 | B02-QĐT | Income statement | Quarter, year | X | X | X | X | X | ||||
| 3 | B04-QĐT | Notes to the financial statement | Quarter, year | X | X | X | X | X | ||||
| 4 | B05-QĐT | Asset report | Quarter, year | X | X | X | X | X | ||||
| 5 | B06-QĐT | Report on change of net asset value | Quarter, year | X | X | X | X | X | ||||
| 6 | B07-QĐT | Portfolio report | Quarter, year | X | X | X | X | X | ||||
* Note: Financial statement forms No. B02-QĐT, B03-QĐT, B04-QĐT, B06-QĐT and B07-QĐT must be prepared on a monthly basis to be filed to the State Securities Commission and the Fund’s Representative Board.
2. Financial statement form
| THE FUND MANAGEMENT COMPANY THE SUPERVISORY BANK………….. THE SECURITIES INVESTMENT FUND…………….. | Form No. B01-QĐT Issued together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the Ministry of Finance |
BALANCE SHEET
Prepared on……………
UoM:……..
| A - ASSET | Code | Closing balance | Opening balance |
| A | B | 1 | 2 |
| 1. Bank deposit | 110 |
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| 2. Securities investment | 120 |
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| 3. Other investments | 121 |
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| 4. Receivables from investment activities | 130 |
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| 5. Other receivables | 131 |
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| TOTAL ASSET | 200 |
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| B - EQUITY |
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| I. LIABILITY | 300 |
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| 1. Short-term loan | 310 |
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| 2. Payable for investment activities | 311 |
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| 3. Payable for the investor’s income | 312 |
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| 4. Payable for allowance of the Fund’s Representative Board | 314 |
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| 5. Payable to the fund management company and supervisory bank | 315 |
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| 6. Other payables | 318 |
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| II- EQUITY | 400 |
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| 1. Paid-in capital of the investor | 410 |
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| 1.1. Paid-in capital | 411 |
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| 1.2. Residual equity | 412 |
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| 2. Undistributed income | 420 |
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| TOTAL EQUITY (430 = 300 + 400) | 430 |
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OFF-BALANCE-SHEET ITEMS
| ITEMS | Demonstration | Closing balance | Opening balance |
| 1. Treated bad debts |
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| 2. Foreign currency of all kinds |
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| 3. Securities classified by face value |
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The supervisory bank |
The supervisory bank |
| Formulated on…………… The fund management company | Formulated on…………… The fund management company | ||
| Head of Supervision Division (signature, full name) | Director (signature, full name, stamp) | Reported by (signature, full name) | Chief accountant (signature, full name) | Director (signature, full name, stamp) | ||
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| THE FUND MANAGEMENT COMPANY…… THE SUPERVISORY BANK………….. THE SECURITIES INVESTMENT FUND…………….. | Form No. B02-QĐT Issued together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the Ministry of Finance |
INCOME STATEMENT
Month…….Quarter………Year
UoM:……..
| Item (*) | Code | Reporting year | Reporting year | The preceding year of the reporting year | The preceding year of the reporting year | ||
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| Amount recorded within a reporting period | Accrued amount recorded from the beginning of the reporting year to the end of the reporting period | Amount recorded in the current reporting period in comparison with that of the preceding year | Accrued amount recorded from the beginning of the reporting year to the end of the current reporting period in comparison with that of the preceding year | ||
| A | B | 1 | 2 | 3 | 4 | ||
| A/ Determination of the realized revenue |
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| I. Realized investment earnings | 10 |
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| 1. Gained dividends | 11 |
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| 2. Gained bond interest | 12 |
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| 3. Deposit interest | 13 |
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| 4. Income gained from the sale of securities | 14 |
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| 5. Other revenues | 18 |
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| II. Expense | 30 |
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| 1. Fund management fee | 31 |
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| 2. Fee of supervision and management of the Fund's assets | 32 |
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| 3. Expenses incurred from meetings and conferences | 33 |
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| 4. Auditing expense | 34 |
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| 5. Valuation consultancy fee | 35 |
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| 6. Other fees and expenses | 38 |
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| Realized net revenue distributed within an accounting period | 50 |
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| B/ Determination of the unrealized revenue |
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| I. Income | 60 |
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| 1. Income gained from the valuation of securities investments | 61 |
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| 2. Income gained from the variance in the exchange rate revaluated at the end of an accounting period | 62 |
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| II. Expense | 70 |
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| 1. Negative variance in the revaluation of investments | 71 |
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| 2. Negative variance in the exchange rate revaluated at the end of an accounting period | 72 |
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| III. Unrealized revenue gained at the end of an accounting period | 80 |
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Note: (*) Any item which does not have data or inputs shall not be reported
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The supervisory bank |
The supervisory bank | Reported on…………… The fund management company | Reported on…………… The fund management company | Reported on…………… The fund management company | |||
| Head of Supervision Division (signature, full name) | Director (signature, full name, stamp) | Reported by (signature, full name) | Chief accountant (signature, full name) | Director (signature, full name, stamp) | |||
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| THE FUND MANAGEMENT COMPANY…… THE SUPERVISORY BANK………….. THE SECURITIES INVESTMENT FUND…………….. | Form No. B04-QĐT Issued together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the Ministry of Finance |
NOTE TO THE FINANCIAL STATEMENT
Month…….Quarter………Year
I. Characteristics of operating activities of the securities investment fund
II. Accounting year and currency
1.1. Accounting year (starts from ……..and ends on………).
1.2. Accounting currency
III. Applied accounting regulation
1.1. Applied accounting regulation
1.2. Applied accounting model:
IV. Applied accounting policies
1.1. Accounting for investments
1.2. Accounting for receivables
V. Additional information
5.1. Capital transactions
| Item | Amount generated in this accounting period | Accrued amount generated from the beginning of the reporting year to the end of this accounting period |
| 1. Paid-in capital recorded in the beginning of the accounting period |
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| 2. Paid-in capital increased within an accounting period |
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| 3. Paid-in capital decreased within an accounting period |
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| 4. Paid-in capital recorded at the end of the accounting period |
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5.2. Residual equity transactions
| Item | Amount generated in this accounting period | Accrued amount generated from the beginning of the reporting year to the end of this accounting period |
| 1. In the beginning of the accounting period |
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| 2. Increase made within an accounting period |
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| 3. Decrease made within an accounting period |
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| 4. Closing balance
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5.3. Distributed profit
5.3.1. Published amount
5.3.2. Actually paid amount
5.3.3. Remaining paid amount
VI. Several items for general evaluation
| No. | Item | Reporting month | Accrued amount recorded from the beginning of the reporting year to the end of the reporting month |
| I. | Investment performance indicators |
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| 1 | Ratio of securities to total asset of the Fund |
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| 2 | Ratio of stocks to total asset of the Fund |
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| 3 | Ratio of listed securities to total asset of the Fund |
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| 4 | Ratio of unlisted securities to total asset of the Fund |
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| 5 | Ratio of bonds to total asset of the Fund |
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| 6 | Ratio of other securities to total asset of the Fund |
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| 7 | Ratio of bank deposit to total asset of the Fund |
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| 8 | Ratio of real property to total asset of the Fund |
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| 9 | Ratio of average income to total asset of the Fund |
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| 10 | Ratio of average expense to total asset of the Fund |
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| II | Market indicators |
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| 1 | Total fund certificates circulated at the end of the reporting month |
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| 2 | Percentage of employees of the fund management company holding fund certificates at the end of the reporting month |
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| 3 | Percentage of 10 biggest investors holding fund certificates at the end of the reporting month |
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| 4 | Percentage of foreign investors holding fund certificates |
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| 5 | Ratio of the value of fund certificate transactions to total fund certificate within a reporting month |
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| 6 | Fund unit price defined at the end of the reporting month |
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* Note: Section 3.II and 4.II shall be applicable to unlisted securities investment funds
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The supervisory bank |
The supervisory bank |
| Reported on…………… The fund management company | Reported on…………… The fund management company | ||
| Head of Supervision Division (signature, full name) | Director (signature, full name, stamp) | Reported by (signature, full name) | Chief accountant (signature, full name) | Director (signature, full name, stamp) | ||
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| THE FUND MANAGEMENT COMPANY…… THE SUPERVISORY BANK………….. THE SECURITIES INVESTMENT FUND…………….. | Form No. B05-QĐT Issued together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the Ministry of Finance |
ASSET REPORT
Month…….Quarter………Year
| No. | Asset | Current year | Preceding year | % compared with the same period of the preceding year |
| A | B | 1 | 2 | 3 |
| 1 | Cash |
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| 2 | Investments |
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| 2.1 | Bonds |
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| ….. |
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| 2.2 | Stocks |
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| 2.2.1 | Listed stocks |
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| 2.2.2 | Unlisted stocks |
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| 3 | Gained dividends |
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| 4 | Realized profits |
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| 5 | Cash receivable from the sale of securities |
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| 6 | Other receivables |
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| 7 | Other assets |
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| Total asset |
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| Debts |
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| 8 | Cash paid for the sale of securities |
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| 8.1 | …… |
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| 8.2 | …… |
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| 9 | Other payables |
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| Net asset value of the fund |
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| 10 | Total fund units |
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| 11 | Value of a fund unit |
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The supervisory bank |
The supervisory bank | Reported on…………… The fund management company | Reported on…………… The fund management company | Reported on…………… The fund management company | |||
| Head of Supervision Division (signature, full name) | Director (signature, full name, stamp) | Reported by (signature, full name) | Chief accountant (signature, full name) | Director (signature, full name, stamp) | |||
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| THE FUND MANAGEMENT COMPANY…… THE SUPERVISORY BANK………….. THE SECURITIES INVESTMENT FUND…………….. | Form No. B06-QĐT Issued together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the Ministry of Finance |
REPORT ON CHANGE OF NET ASSET VALUE
Month…….Quarter………Year
UoM:……..
| No. | Item | Reporting period | The reporting period of the preceding year |
| I | Net asset value defined at the end of the reporting period |
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| II | Change of net asset value determined within a reporting period |
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| Which includes: |
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| 1 | Change of net asset value caused by the fund's investment activities that take place within a reporting period |
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| 2 | Change of net asset value caused by the fund's distribution of earnings to investors that takes place within a reporting period |
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| III | Net asset value defined at the end of the reporting period |
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The supervisory bank |
The supervisory bank | Reported on…………… The fund management company | Reported on…………… The fund management company | Reported on…………… The fund management company | |||
| Head of Supervision Division (signature, full name) | Director (signature, full name, stamp) | Reported by (signature, full name) | Chief accountant (signature, full name) | Director (signature, full name, stamp) | |||
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| THE FUND MANAGEMENT COMPANY…… THE SUPERVISORY BANK………….. THE SECURITIES INVESTMENT FUND…………….. | Form No. B06-QĐT Issued together with the Decision No. 63/2005/QĐ-BTC dated September 14, 2005 by the Ministry of Finance |
PORTFOLIO REPORT
Reported on……………
| No. | Category | Quantity | Market price defined at the end of the reporting month | Total value (VND) | Percentage of total value of the fund’s current assets |
| A | B | 1 | 2 | 3 | 4 |
| I | Listed stocks - - - |
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| II | Unlisted stocks - - - |
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| III | Bonds - - - |
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| IV | Other securities - - - |
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| V | Other assets - - - |
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| VI | Cash |
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| 1 | Bank deposit |
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| VII | Total portfolio value |
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The supervisory bank |
The supervisory bank | Reported on…………… The fund management company | Reported on…………… The fund management company | Reported on…………… The fund management company | |||
| Head of Supervision Division (signature, full name) | Director (signature, full name, stamp) | Reported by (signature, full name) | Chief accountant (signature, full name) | Director (signature, full name, stamp) | |||
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File gốc của Decision No. 63/2005/QD-BTC dated September 14, 2005, promulgating the accounting regulation of the securities investment fund đang được cập nhật.
Decision No. 63/2005/QD-BTC dated September 14, 2005, promulgating the accounting regulation of the securities investment fund
Tóm tắt
| Cơ quan ban hành | Bộ Tài chính |
| Số hiệu | 63/2005/QD-BTC |
| Loại văn bản | Quyết định |
| Người ký | Trần Văn Tá |
| Ngày ban hành | 2005-09-14 |
| Ngày hiệu lực | 2005-10-14 |
| Lĩnh vực | Chứng khoán |
| Tình trạng | Còn hiệu lực |