Vietnam: How do the Stock Exchange make periodic reports?

According to Circular No. 77/2020/TT-BTC of the Ministry of Finance of Vietnam, regulations on periodic reports of Stock Exchange are as follows:

1. Hanoi Stock Exchange (HNX) shall submit periodic reports on issuance and trading of corporate bonds as follows:

- The number of issuers sorted by form of enterprise, including publicly-traded company, non-publicly traded joint-stock company and limited liability company, the number of bond issues (including the issuance of convertible bonds, guaranteed bonds, warrant-linked bonds, and green bonds);

- Main conditions and terms of bonds to be issued and issuance results;

- Average interest rate on bonds of each term;

- Market and location of bond issuance;

- Information on the registration, depositing and trading of corporate bonds, including:

+ The number of enterprises carrying out registration and depositing of bonds, and the number of bonds registered and deposited during the period; the number of bonds traded during the period.

+ The payment of bond principals and interests;

+ The number of bondholders of each bond code.

Note: 06-month and annual reports must have the following additional information:

- The owner's equity of the issuer as indicated in its half-year or annual financial statements which is included in published periodic information of the issuer as prescribed in Clause 2 Article 24 of Decree No. 163/2018/ND-CP of Vietnam’s Government;

- The number of bonds issued by each issuer during the period;

- Total number of deposited bonds at the end of period as reported by the depository;

- The evaluation and assessment of issuance and trading of corporate bonds during the period.

2. Recipients, form and method of submission of reports:

HNX shall send paper reports and their electronic files to the Department of Banking and Financial Institutions affiliated to the Ministry of Finance - No. 28, Tran Hung Dao Street, Hoan Kiem District, Hanoi City (email: baocaotpdn. tcnh@mof. gov. vn).

3. Deadlines for submission of reports:

- A monthly report shall be submitted by the 10th day of the following month;

- A quarter report shall be submitted by the last day of the first month of the following quarter; 06-month report shall be submitted by September 30;

- An annual report shall be submitted by April 29 of the following year.

View more details at Circular No. 77/2020/TT-BTC of the Ministry of Finance of Vietnam, effective from September 28, 2020.

Ty Na

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