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Fm Report

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I. Information Dissemination
-   Info dissemination is the process of release information (make public) related to company’s financial reports, securities transaction activities, etc.
-   Roles: Information dissemination is the most important element facilitating the permanent development of stock market.
+ As owners of businesses, shareholders have the right to be announced about the companies’ financial situation.
+ For enterprises whose stocks are listed in the securities trading center, this action also have a strong effect on investors.
1. Laws and regulations
      Circular 57/2004/TT-BTC

      Circular 38/2007/TT-BTC

      Circular 09/2010/TT-BTC

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1. Requirements
+ Information disclosure must be complete, accurate and timely in accordance with law.
+ Information disclosure must be made at the same time with reporting on the disclosed information to the State Securities Commission (SSC) and the Stock Exchange (SE)
+ Information disclosure must be made by legal representatives of company or authorized persons. Legal representatives of companies must be responsible for the content of information disclosed by their authorized persons
+ On a quarterly basis, the SE must make and send to the SSC a general report on the observance of legal provisions on information disclosure by listed institutions, institutions having registered for securities trading and member securities companies.
+ The SE shall provide information on listed institutions and institutions having registered for securities trading to member securities companies, which shall promptly provide such information in a complete manner to investors.

2. Information disclosers
    • Public companies
    • Issuing organizations
    • Listed organizations
    • Fund management companies
    • Securities companies
    • Securities Trading Centers (STC) or the Stock Exchange (SE)


3. Types of disclosure of information

- Periodical disclosure...

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