Tiếng Việt| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No: 99/2000/QD-BTC | Hanoi, June 13, 2000 |
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:
- The accounting voucher regime;
- The system of accounting accounts and explanation of the contents, structure, method of recording of accounting accounts;
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- The financial report system.
Article 3.- This Decision takes effect as from July 1st, 2000.
FOR THE FINANCE MINISTER
VICE MINISTER
Tran Van Ta
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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.
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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;
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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;
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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 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;
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- 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;
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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.
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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:
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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
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I. Labor and wages
1
Workday table
01-LDTL
x
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2
Extra hour work notification card
02-LDTL
x
3
Wage payment table
03-LDTL
x
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4
Ticket for leaves with social insurance
04-LDTL
x
5
Social insurance payment table
05-LDTL
x
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6
Reward payment table
06-LDTL
x
7
Work completion certification card
07-LDTL
x
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8
Travel papers
08-LDTL
x
9
Vehicle mobilization order
09-LDTL
x
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10
Labor accident investigation record
10-LDTL
x
II. Goods in stock
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1. Supplies in stock
11
Purchased goods list
01-VT
x
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12
Supplies warehousing bill
02-VT
x
13
Supplies delivery bill
03-VT
x
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14
Supplies inspection record
04-VT
x
15
Supplies warehouse card
05-VT
x
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16
Supplies inventory record
06-VT
x
2. Certificate securities
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17
Securities warehousing ticket
01-CC
x
18
Securities delivery ticket
02-CC
x
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19
Securities warehouse card
03-CC
x
20
Certificate securities inventory record
04-CC
x
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3. Custodian securities
21
Investors’ custodian securities deposit ticket
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22
Companies’ custodian securities deposit ticket
x
23
List of securities custodied in the day
01-LK
x
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24
Custodian securities deposit certification
x
25
Investors’ custodian securities withdrawal ticket
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26
Companies’ custodian securities withdrawal ticket
x
27
List of custodian securities withdrawn in the day
02-LK
x
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28
Custodian securities withdrawal certification
03-LK
x
29
Securities pledging contract
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30
Request for via- account securities transfer
x
31
Securities pledgors’ procuration
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32
Securities pledgees’ procuration
x
33
Pledge - pledge release request paper
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34
List of pledged securities custodied in the day
04-LK
x
35
Pledged securities certification
05-LK
x
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36
STC’s notice on securities temporarily ceased from transaction
x
37
STC’s notice on securities temporarily detained
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38
Record on securities certificate hand-over between companies and investors
06-LK
x
39
Securities account balance Advice to investors
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III. Capital in cash
40
Revenue bill
01-TT
x
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41
Expenditure bill
02-TT
x
42
Order on transfer of investors’ money to designated banks
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43
Advance request paper
03-TT
x
44
Advance repayment paper
04-TT
x
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45
Fund inventory table
05a-TT
x
46
Fund inventory table
05b-TT
x
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IV. Fixed assets
47
Fixed assets hand-over and reception record
01-TSCD
x
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48
Fixed assets card
02-TSCD
x
49
Fixed assets liquidation record
03-TSCD
x
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50
Record on hand-over and reception of completely overhauled fixed assets
04-TSCD
x
51
Fixed assets revaluation record
05-TSCD
x
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V. Vouchers on securities transaction, purchase, sale
52
Securities purchase order ticket
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53
Securities sale order ticket
x
54
Amendment order ticket
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55
Cancellation order ticket
x
56
Securities purchase or sale order register
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57
List of securities purchased, sold on trading day, for which orders have been matched
01-GD
x
58
Trading result certification
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VI. Securities purchase, sale clearing payment
59
List of securities sold in the day at securities companies
01-BT
x
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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
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62
General list of securities purchased in the day at securities companies
04-BT
x
VII. Commodity sale
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63
Added value invoice
01-GTKT-3LL
x
64
Table of agency securities settlement
01-BH
x
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65
General table of agency securities settlement
02-BH
x
66
Table of securities sale agency commission payment
03-BH
x
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67
Recapitulative table of commissions payable to securities sale agents
04-BH
68
Sheet of issuance- underwriting securities settlement
05-BH
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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
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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
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VII. Other vouchers
73
Spending order
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74
Expenditure deputation
x
75
Revenue deputation
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76
Check payment sheet
x
77
Debit advice
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78
Credit advice
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x
Ordinal
number
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Account name
Note
Grade 1
Grade 2
Grade 3
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Type 1 - Current assets
1
111
Cash
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1111
Vietnamese currency
1112
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Foreign currencies
1113
Gold, silver, gemstones
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1114
Valuable certificates
2
112
Bank deposit
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1121
Vietnamese currency
1122
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Foreign currencies
3
113
Money on transfer
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1131
Vietnamese currency
1132
Foreign currencies
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4
114
Deposit of investors in securities transaction
1141
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Deposit of investors in securities transaction
1142
Deposit of investment mandator
5
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Deposit for issued securities sale
6
118
Deposit for securities transaction clearing payment
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1181
Securities companies deposits for securities transaction clearing payment
1182
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Investors’ deposits for securities transaction clearing payment
1183
Investment mandators’ deposits for securities transaction clearing payment
7
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Dealing securities
1211
Stocks
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1212
Bonds
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Government bonds
12122
Company bonds with Government guarantee
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12123
Other bonds
1213
Other securities
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8
122
Treasury securities
9
123
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Investment mandator’s short-term investment securities
1231
Stocks
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1232
Bonds
1233
Other securities
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10
128
Short-term investment
1281
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Companies’ short-term investment
1282
Investment mandator’s short-term investment
11
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Securities price reduction reserves and short-term investment
1291
Dealing securities price reduction reserves
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1292
Reserves for investment mandator’s short-term investment securities price reduction
1293
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Short-term investment price reduction reserves
12
131
To be collected from clients
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1311
To be collected from Securities Trading Center
1312
To be collected from investors
...
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1313
To be collected from securities issuing organizations or securities issuance underwriting organizations
1314
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Advances for sellers
13
133
Deductible VAT
...
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1331
Deductible VAT for supplies, services
1332
Deductible VAT for fixed assets
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14
136
To be internally collected
15
138
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Others to be collected
1381
Deficit assets awaiting handling
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13811
Deficit in settlement of securities transaction awaiting handling
13812
Fund deficit awaiting handling
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13813
Asset deficit awaiting handling
1388
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Other collectible amounts
16
139
Bad debt reserves
17
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Advance
18
142
Pre-paid expenditures
...
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19
144
Pledge, collateral, short-term deposit
20
151
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Purchased goods en route
21
152
Materials
Details according to management requirements
22
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Instruments, tools
Type 2 - Fixed assets
...
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23
211
Tangible fixed assets
2112
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Buildings, architectural objects
2113
Machinery, equipment
...
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2114
Transport, conveyance means
2114
Managerial facilities
...
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2118
Other fixed assets
24
212
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Financial leasing fixed assets
25
213
Intangible fixed assets
...
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2131
Land use right
2133
Innovation patents
...
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2134
Research and development expenditure
2135
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Commercial advantage expenditure
2138
Other intangible fixed assets
26
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Fixed assets corrosion
2141
Tangibles corrosion
...
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2142
Financial leasing fixed asset corrosion
2143
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Intangibles corrosion
27
211
Long-term investment securities
...
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2211
Stocks
2212
Bonds
...
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22121
Government bonds
...
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Company bonds with Government guarantee
22123
Other bonds
...
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2213
Other securities
28
222
Capital contributions to joint ventures
...
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29
223
Investment mandator’s long-term investment securities
2231
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Stocks
2232
Bonds
...
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2233
Other securities
30
228
Other long-term investment
...
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2281
Companies’ other long-term investment
2282
...
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Investment mandators’ other long-term investment
31
229
Reserve for price reduction of securities and other long-term investment
...
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2291
Reserve for price reduction of long-term investment securities
2292
Reserve for price reduction of long-term investment securities of investment mandatory
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2293
Reserve for other long-term investment price reduction
32
241
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Incomplete capital construction
2411
Fixed assets procurement
...
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2412
Capital construction
2413
Fixed asset overhaul
...
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33
244
Long-term deposit, collateral
34
245
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Money paid to Settlement Support Fund
35
246
Other long-term assets
...
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Type 3 - Payable debts
36
311
Short-term borrowings
...
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3111
Borrowings from banks and other subjects
3112
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Short-term bonds
37
315
Due long-term borrowings
38
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Payable to sellers
3311
Payable to STC
...
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3312
Payable for deficit of Settlement Support Fund
3313
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Payable to securities issuance agents
33131
Payable to securities issuance agents
...
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33132
Charge payable to securities issuance agents
3314
Payable to sellers
...
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3315
Advance from purchasers
39
332
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Payable dividends, bond principals and interests
3321
Payable dividends, bond principals and interests
...
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3322
Dividends payable to shareholders
40
333
Taxes and amounts payable to the State
...
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3331
Payable VAT
...
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Output VAT
33312
VAT on imported goods
...
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3333
Import tax
3334
Enterprise income tax
...
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3337
House, land tax, land rents
3338
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Other taxes
3339
Charges, fees and other payable amounts
41
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Payable to employees
3341
Payable to employees
...
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3342
Payable to employee hired from outside
42
335
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Payable expenditures
43
336
Internally payable
44
...
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Payable to securities-issuing organizations
45
338
Other amounts payable, remittable
...
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3381
Surplus assets awaiting settlement
...
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Surplus in securities transaction settlement awaiting handling
33812
Fund surplus awaiting handling
...
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33813
Asset surplus awaiting handling
3382
Trade union funding
...
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3383
Social insurance
3384
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Medical insurance
3387
Pre-acknowledged turnover
...
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3388
Other amounts payable, remittable
46
341
Long-term borrowings
...
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3411
Bank borrowings
3412
...
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...
Borrowings from other subjects
47
342
Long-term debts
...
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3421
Long-term debts
3422
Long-term bonds
...
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...
48
344
Long-term deposit, collateral
48
346
...
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Payable to investment mandator
3461
Payable for initial mandatory capital
...
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...
3462
Payment of collected amounts to investment mandator
49
351
Securities transaction clearing with STC
...
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...
50
353
Payment of investors’ securities transactions
...
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...
Type 4 - Sources of owners’ capital
51
411
Source of business capital
...
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...
4111
Initially contributed capital
4112
Supplementary capital
...
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41121
Stock capital increment
...
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...
Capital supplemented from profits
41128
Capital supplemented from other sources
52
...
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...
Asset revaluation difference
53
413
Exchange rate difference
...
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...
4131
Exchange rate difference arising in the period
4132
...
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...
Exchange rate difference resulting from period-end revaluation
54
414
Development investment fund
55
...
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...
Financial reserve fund
Details upon various funds
4151
Prescribed reserve
...
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...
4152
Reserve under charter of securities company
4153
...
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...
Irregular reserve
4158
Other reserves
56
...
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...
Severance allowance reserve fund
57
421
Undistributed income
...
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...
4211
Previous year’s income
4212
...
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...
Current year’s income
58
431
Reward, welfare funds
...
...
...
4311
Reward fund
4312
Welfare fund
...
...
...
4313
Fixed asset - forming welfare fund
...
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...
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
...
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...
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
...
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...
61
532
Turnover decreases, substractions
...
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...
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
...
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...
6316
Expenses for securities custody for investors
6317
Expenses for reserves, advance deductions, loss of uninsured assets
...
...
...
6318
Expenses for business capital
...
...
...
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
...
...
...
Expenses for services purchased from outside
63198
Other expenses in cash
63
...
...
...
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
...
...
...
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
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Determination of companies’ transaction results
9221
Determination of companies’ transaction results
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9222
Determination of investors’ transaction results
9223
Determination of investment mandators’ transaction results
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Type 0 - Off-board accounts
1
001
...
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...
Fixed assets hired from outside
2
002
Supplies kept for other
3
...
...
...
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
...
...
...
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
...
...
...
Domestic member investors’ temporarily detained securities
01243
Domestic member investment mandators’ temporarily detained securities
7
...
...
...
Foreign members’ custodian securities
0131
Foreign members’ transaction securities
...
...
...
01311
Foreign member companies’ transaction securities
...
...
...
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
...
...
...
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
...
...
...
1. Scope of application
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.
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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.
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;
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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.
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
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The accounting vouchers prescribed in the accounting voucher regime for use by the securities companies shall be issued by the Finance Ministry.
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.
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.
- Form of the general journal;
- Form of book-entry voucher register;
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1. Accounting book opening and recording
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.
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.
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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.
2. Error correction
- Method of making correction (also called the method of crossing out);
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- The method of supplementary recording.
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.
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.
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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).
The accountants shall inscribe the difference in full addition to the correct figures.
- 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.
3. Closing, preservation and archival of accounting books
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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.
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.
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Form of book entry
number
Book names
Code
Book-entry vouchers
General journal
I
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1
Book-entry vouchers
S01-CT
x
-
2
...
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S02-CT
x
-
3
Ledger (in form of book-entry voucher)
S03a-CT
x
-
4
...
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...
S03b-CT
x
-
5
Ledger (in form of general journal)
S04-CT
-
x
6
...
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...
S05-CT
-
x
7
Revenue journal
S06-CT
-
x
8
...
...
...
S07-CT
-
x
9
Unpaid goods purchase journal
S08-CT
-
x
10
...
...
...
S09-CT
-
x
II.
Detailed accounting books
11
...
...
...
S10-CT
x
x
12
Cash, bank deposit book
S11-CT
x
x
13
...
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...
S12-CT
x
x
14
On-transfer money book
S13-CT
15
...
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S14-CT
16
Securities sale deposit book
S15-CT
17
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S16-CT
18
Settlement Support Fund remittance book
S17-CT
19
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S18-CT
20
Treasury securities detailed book
S19-CT
21
...
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S20-CT
22
Supplies warehouse book (or warehouse card)
S21-CT
23
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S22-CT
24
Detailed book on instruments, tools
S23-CT
25
...
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...
S24-CT
26
Book on fixed assets and instrument at their use places
S25-CT
x
x
27
...
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...
S26-CT
28
Detailed book on deductible VAT
S27-CT
x
x
29
...
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...
S28-CT
x
x
30
Detailed book on VAT reduction
S29-CT
31
...
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...
S30-CT
32
Securities certificate warehouse book (or warehouse card)
S31-CT
33
...
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...
S32-CT
34
Detailed book on securities price reduction reserve
S33-CT
35
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...
S34-CT
x
x
36
Detailed book on borrowed money
S35-CT
x
x
37
...
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S36-CT
x
x
38
Investment yield collection detailed book
S37-CT
39
...
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...
S38-CT
x
x
40
Detailed book on expenses for enterprise management
S39-CT
x
x
41
...
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...
S40-CT
x
x
42
Detailed book on value of traded volume of securities
S41-CT
x
x
43
...
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...
S42-CT
x
x
44
Detailed book on custody securities
S43-CT
x
x
45
...
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...
S44-CT
x
x
46
Detailed book on pledged custody securities
S45-CT
x
x
47
...
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...
S46-CT
x
x
48
Detailed book on other accounts
S47-CT
x
x
...
...
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49
Table of wage, social insuance, medical insurance, trade union funding distribution
S48-CT
x
x
50
...
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S49-CT
x
x
51
Fixed asset depreciation calculation and distribution table
S50-CT
x
x
...
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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
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- 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:
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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).
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(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)
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(*) Financial statements forms not printed here