Start and Termination Time for Large-Scale Public Company Information Disclosure
Based on Article 18 of Circular 96/2020/TT-BTC regulating the commencement and termination of information disclosure for large-scale public companies as follows:
- A public company shall fulfill the information disclosure obligations of a large-scale public company as stipulated in this Circular from the time when the owner's contributed capital reaches VND 120 billion or more in the most recent audited financial statement.
- For a period of 1 year from the date it no longer qualifies as a large-scale public company as defined in Clause 1, Article 3 of this Circular, the company shall continue to fulfill the information disclosure obligations as a large-scale public company according to the provisions of this Circular.
Sincerely!
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