Vietnam: Regulation on disclosure of periodic information about public securities investment companies

Specifically, according to Article 28 of the Circular No. 96/2020/TT-BTC of the Ministry of Finance of Vietnam, disclosure of periodic information about public securities investment companies is carried out as follows:

- Financial statements: The securities investment fund management company must disclose annual financial statements audited by accredited audit organizations, reviewed half-year financial statements and quarterly financial statements of the public securities investment company according to Article 14 of this Circular.

-  Investment reports: The securities investment fund management company shall monthly, quarterly and annually disclose reports on investments made by the public securities investment company in accordance with regulations on operation and management of public securities investment companies.

- Reports on changes in the net asset value: The securities investment fund management company shall weekly disclose reports on changes in the net asset value of the public securities investment company in accordance with regulations on operation and management of public securities investment companies.

- Summary reports on management of public securities investment company: The securities investment fund management company shall biannually and annually disclose summary reports on management of the public securities investment company in accordance with regulations on operation and management of public securities investment companies.

Note: The securities investment fund management company shall disclose information about the General Meeting of Shareholders of the public securities investment company according to Clause 3 Article 10 of the Circular No. 96/2020/TT-BTC. Except the financial statements specified in Clause 1 of this Article, the time limit for disclosing other periodic information of the public securities investment company shall comply with Clause 4 Article 26 of this Circular.

Le Vy

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