Circular 334/2016/TT-BTC amend Appendices 02 and 04 of Circular 210/2014/TT-BTC guiding accounting regime applicable to securities companies

CIRCULAR

Amending, supplementing and replacing Appendices 02 and 04 of the Ministry of Finance’s Circular 210/2014/TT-BTC dated December 30, 2014, guiding accounting regime applicable to securities companies

Pursuant to the Accounting Law No. 03/2003/QH11 dated June 17, 2003;

Pursuant to the Law on Securities No. 70/2006/QH11 dated June 29, 2006, and the Law No. 62/2010/QH12 dated November 24, 2010, Amending and Supplementing a Number of Articles of the Law on Securities No. 70/2006/QH11 dated June 29, 2006;

Pursuant to the Government’s Decree No. 128/2004/ND-CP dated May 31, 2004, detailing and guiding the implementation of a number of articles of the Accounting Law, applicable to the state accounting domain, and the Government’s Decree No. 129/2004/ND-CP dated May 31, 2004, detailing and guiding the implementation of a number of articles of the Accounting Law, applicable to business activities;

Pursuant to the Government’s Decree No. 58/2012/ND-CP dated July 20, 2012, detailing and guiding the implementation of a number of articles of the Law on Securities and the Law Amending and Supplementing a Number of Articles of the Law on Securities;

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Accounting and Auditing Regulations,

The Minister of Finance promulgates the Circular amending, supplementing and replacing Appendices 02 and 04 of the Ministry of Finance’s Circular 210/2014/TT-BTC dated December 30, 2014, guiding accounting regime applicable to securities companies.

‎‎Article 1. To amend, supplement and replace 02 Appendices issued together with the Ministry of Finance’s Circular 210/2014/TT-BTC dated December 30, 2014, guiding accounting regime applicable to securities companies: Appendix 02 - System of book-keeping accounts applicable to securities companies, and Appendix 04 - Forms and explanations of financial statements of the Ministry of Finance’s Circular 210/2014/TT-BTC dated December 30, 2014, guiding accounting regime applicable to securities companies, with Appendix 02 - System of book-keeping accounts applicable to securities companies, and Appendix 04 - Forms and explanations of financial statements issued together with this Circular.

Article 2. Effect

This Circular takes effect on the date of its signing and applies to the fiscal year from 2016./.

For the Minister

The Deputy Minister

TRAN VAN HIEU
* All Appendices are not translated herein.