B TI CHNH ------------

CNG HO X HI CH NGHA VIT NAM

S: 38/2007/TT-BTC

c lp - T do - Hnh phc ------------------------------------H Ni, ngy 18 thng 4 nm 2007

THNG T Hng dn v vic cng b thng tin trn th trng chng khon ------------------------------Thi hnh Lut chng khon s 70/2006/QH11 ngy 29/6/2006 (Lut chng khon), B Ti chnh hng dn v vic cng b thng tin trn th trng chng khon nh sau: I. QUY NH CHUNG 1. i tng cng b thng tin i tng cng b thng tin bao gm: Cng ty i chng, t chc pht hnh thc hin cho bn tri phiu ra cng chng, t chc nim yt, cng ty chng khon, cng ty qun l qu, cng ty u t chng khon, S giao dch chng khon (SGDCK), Trung tm Giao dch Chng khon (TTGDCK) v cc c nhn lin quan. 2. Yu cu thc hin cng b thng tin 2.1. Vic cng b thng tin phi y , chnh xc v kp thi theo qui nh ca php lut. 2.2. Vic cng b thng tin phi do Gim c hoc Tng Gim c hoc ngi c u quyn cng b thng tin thc hin. Gim c hoc Tng Gim c phi chu trch nhim v ni dung thng tin do ngi c u quyn cng b thng tin cng b. Trng hp c bt k ngi no cng b thng tin lm nh hng n gi chng khon th ngi c u quyn cng b thng tin phi xc nhn hoc nh chnh thng tin trong thi hn hai mi bn (24) gi, k t khi thng tin trn c cng b. 2.3. Vic cng b thng tin phi c thc hin ng thi vi vic bo co U ban Chng khon Nh nc (UBCKNN), SGDCK hoc TTGDCK v ni dung thng tin cng b, c th nh sau: a. Cng ty i chng, t chc pht hnh thc hin cho bn tri phiu ra cng chng, cng ty chng khon, cng ty qun l qu, SGDCK,

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TTGDCK khi thc hin cng b thng tin phi ng thi bo co UBCKNN. b. T chc nim yt, cng ty chng khon thnh vin, cng ty u t chng khon i chng; cng ty qun l qu c qun l qu i chng/cng ty u t chng khon i chng khi thc hin cng b thng tin phi ng thi bo co UBCKNN, SGDCK hoc TTGDCK. 2.4. Vic cng b thng tin phi c thc hin ng thi trn cc phng tin thng tin i chng . 2.5. SGDCK, TTGDCK cung cp thng tin v t chc nim yt, cng ty qun l qu c qun l qu i chng/cng ty u t chng khon i chng; qu i chng, cng ty u t chng khon i chng cho cc cng ty chng khon thnh vin. Cc cng ty chng khon thnh vin c trch nhim cung cp ngay cc thng tin trn mt cch y cho nh u t. 3. Ngi c y quyn cng b thng tin Cng ty i chng, t chc pht hnh thc hin cho bn tri phiu ra cng chng, t chc nim yt, cng ty chng khon, cng ty qun l qu, cng ty u t chng khon phi ng k ngi c u quyn thc hin cng b thng tin theo Mu CBTT-01 km theo Thng t ny. Trng hp thay i ngi c u quyn cng b thng tin phi thng bo bng vn bn cho UBCKNN, SGDCK, TTGDCK t nht nm (05) ngy lm vic trc khi c s thay i. 4. Phng tin v hnh thc cng b thng tin 4.1. Vic cng b thng tin c thc hin qua cc phng tin cng b thng tin sau: a. Bo co thng nin, trang thng tin in t v cc n phm khc ca t chc thuc i tng cng b thng tin. b. Cc phng tin cng b thng tin ca UBCKNN bao gm: bo co thng nin, trang thng tin in t v cc n phm khc ca UBCKNN. c. Cc phng tin cng b thng tin ca SGDCK, TTGDCK bao gm: bn tin th trng chng khon, trang thng tin in t ca SGDCK, TTGDCK, bng hin th in t ti SGDCK, TTGDCK, cc trm u cui ti SGDCK, TGDCK. d. Phng tin thng tin i chng. 4.2. Cng ty i chng, t chc pht hnh thc hin cho bn tri phiu ra cng chng, cng ty chng khon, cng ty qun l qu thc hin

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cng b thng tin qua cc phng tin qui nh ti tit a, b, d im 4.1 khon ny. 4.3. T chc nim yt, cng ty chng khon thnh vin, cng ty u t chng khon i chng, cng ty qun l qu c qun l qu i chng/cng ty u t chng khon i chng thc hin cng b thng tin qua cc phng tin qui nh ti tit a, b, c, d im 4.1 khon ny. 4.4. SGDCK, TTGDCK thc hin cng b thng tin qua cc phng tin qui nh ti tit b, c, d im 4.1 khon ny. 4.5. Cc ti liu, bo co gi cho UBCKNN, SGDCK, TTGDCK c th hin di hnh thc vn bn v d liu in t theo qui nh ca UBCKNN, SGDCK, TTGDCK. 4.6. Cc i tng cng b thng tin phi lp trang thng tin in t ca mnh v phi thng xuyn cp nht vic cng b thng tin theo quy nh ti Thng t ny trn trang thng tin in t . Cc i tng cng b thng tin phi thng bo vi UBCKNN, SGDCK, TTGDCK v cng khai v a ch trang thng tin in t v mi thay i lin quan n a ch ny. 5. Bo qun, lu gi thng tin Cc i tng cng b thng tin thc hin bo qun, lu gi thng tin bo co, cng b theo qui nh ca php lut. 6. X l vi phm v cng b thng tin T chc, c nhn c hnh vi vi phm qui nh ca php lut v cng b thng tin th ty theo tnh cht, mc vi phm m b x l k lut, x pht hnh chnh hoc b truy cu trch nhim hnh s; nu gy thit hi th phi bi thng theo qui nh ca php lut. II. CNG B THNG TIN CA CNG TY I CHNG 1. Cng b thng tin nh k Trong thi hn mi (10) ngy, k t ngy c bo co ti chnh nm c kim ton, cng ty i chng phi cng b thng tin nh k v bo co ti chnh nm theo quy nh ti khon 1 v khon 2 iu 16 Lut chng khon, c th nh sau: 1.1. Ngy hon thnh bo co ti chnh nm c tnh t ngy t chc kim ton c chp thun k bo co kim ton. Thi hn hon thnh bo co ti chnh nm chm nht l chn mi (90) ngy, k t ngy kt thc nm ti chnh. -3-

1.2. Ni dung cng b thng tin v bo co ti chnh nm bao gm: Bng cn i k ton; Bo co kt qu hot ng kinh doanh; Bo co lu chuyn tin t; Bn thuyt minh bo co ti chnh theo qui nh ca php lut v k ton. Trng hp cng ty i chng thuc cc ngnh c th th vic cng b bo co ti chnh nm s theo Mu bo co ti chnh do B Ti chnh ban hnh hoc chp thun. 1.3. Trng hp cng ty i chng l cng ty m ca mt t chc khc th ni dung cng b thng tin v bo co ti chnh nm bao gm Bo co ti chnh ca cng ty i chng (cng ty m) v Bo co ti chnh hp nht theo qui nh ca php lut v k ton. 1.4. Cng ty i chng phi lp v cng b Bo co Thng nin theo Mu CBTT-02 km theo Thng t ny ng thi vi cng b bo co ti chnh nm. 1.5. Cng ty i chng phi cng b Bo co ti chnh nm tm tt theo Mu CBTT-03 km theo Thng t ny trn ba (03) s bo lin tip ca mt (01) t bo Trung ng v mt (01) t bo a phng ni cng ty i chng ng tr s chnh hoc thng qua phng tin cng b thng tin ca UBCKNN. 1.6. Bo co ti chnh nm, Bo co Thng nin ca cng ty i chng phi cng b trn cc n phm, trang thng tin in t ca cng ty i chng v lu tr t nht mi (10) nm ti tr s chnh ca t chc nh u t tham kho. 2. Cng b thng tin bt thng 2.1. Cng ty i chng cng b thng tin bt thng theo qui nh ti khon 2, khon 3 iu 101 Lut chng khon, c th nh sau: 2.1.1. Cng ty i chng phi cng b thng tin bt thng trong thi hn hai mi bn (24) gi, k t khi xy ra mt trong cc s kin sau y: a) Ti khon ca cng ty ti ngn hng b phong to hoc ti khon c php hot ng tr li sau khi b phong to; b) Tm ngng kinh doanh; c) B thu hi Giy chng nhn ng k kinh doanh hoc Giy php thnh lp v hot ng hoc Giy php hot ng; d) Thng qua cc quyt nh ca i hi ng c ng theo quy nh ti iu 104 ca Lut doanh nghip;

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) Quyt nh ca Hi ng qun tr v vic mua li c phiu ca cng ty mnh hoc bn li s c phiu mua; v ngy thc hin quyn mua c phiu ca ngi s hu tri phiu km theo quyn mua c phiu hoc ngy thc hin chuyn i tri phiu chuyn i sang c phiu v cc quyt nh lin quan n vic cho bn theo quy nh ti khon 2 iu 108 ca Lut doanh nghip, kt qu cc t pht hnh ring l ca cng ty i chng; e) C quyt nh khi t i vi thnh vin Hi ng qun tr, Gim c hoc Tng Gim c, Ph Gim c hoc Ph Tng gim c, K ton trng ca cng ty; c bn n, quyt nh ca To n lin quan n hot ng ca cng ty; c kt lun ca c quan thu v vic cng ty vi phm php lut v thu. 2.1.2. Cng ty i chng phi cng b thng tin bt thng trong thi hn by mi hai (72) gi, k t khi xy ra mt trong cc s kin sau y: a) Quyt nh vay hoc pht hnh tri phiu c gi tr t ba mi phn trm (30%) vn thc c tr ln; b) Quyt nh ca Hi ng qun tr v chin lc, k hoch pht trin trung hn v k hoch kinh doanh hng nm ca cng ty; quyt nh thay i phng php k ton p dng; c) Cng ty nhn c thng bo ca To n th l n yu cu m th tc ph sn doanh nghip. 2.2. Cng ty i chng phi cng b thng tin v cc s kin qui nh ti im 2.1.1 v 2.1.2 trn y trn cc n phm, trang thng tin in t ca cng ty i chng v trn trang thng tin in t ca UBCKNN. 2.3. Cng ty i chng khi cng b thng tin bt thng phi nu r s kin xy ra, nguyn nhn, k hoch v cc gii php khc phc (nu c). 3. Cng b thng tin theo yu cu 3.1. Cng ty i chng phi cng b thng tin theo qui nh ti khon 4 iu 101 Lut chng khon trong thi hn hai mi bn (24) gi, k t khi nhn c yu cu ca UBCKNN, bao gm cc s kin sau y: a) C thng tin lin quan n cng ty i chng nh hng nghim trng n li ch hp php ca nh u t; b) C thng tin lin quan n cng ty i chng nh hng ln n gi chng khon v cn phi xc nhn thng tin . 3.2. Cng ty i chng phi cng b thng tin theo yu cu thng qua cc n phm, trang thng tin in t ca cng ty i chng, qua phng tin

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thng tin i chng hoc phng tin cng b thng tin ca UBCKNN. Ni dung cng b thng tin phi nu r s kin c UBCKNN yu cu cng b; nguyn nhn; mc xc thc ca s kin . III. CNG B THNG TIN CA T CHC PHT HNH THC HIN CHO BN TRI PHIU RA CNG CHNG 1. Thi gian cng b thng tin T chc pht hnh thc hin cho bn tri phiu ra cng chng (t chc pht hnh tri phiu) cng b thng tin theo qui nh ti Thng t ny trong khong thi gian t khi pht hnh tri phiu ra cng chng n khi hon tt thanh ton tri phiu. 2. Ni dung cng b thng tin ca t chc pht hnh tri phiu, bao gm: 2.1. Cng b thng tin nh k T chc pht hnh tri phiu phi cng b thng tin nh k v bo co ti chnh nm theo qui nh ti khon 1 Mc II Thng t ny. 2.2. Cng b thng tin bt thng 2.2.1. T chc pht hnh tri phiu phi cng b thng tin v cc s kin qui nh ti tit a, b v c im 2.1.1 v im 2.1.2, khon 2 Mc II Thng t ny trn cc n phm, trang thng tin in t ca t chc pht hnh tri phiu v trn trang thng tin in t ca UBCKNN. 2.2.2. T chc pht hnh tri phiu khi cng b thng tin bt thng phi nu r nguyn nhn v ni dung s kin xy ra, k hoch v cc gii php khc phc (nu c).

IV. CNG B THNG TIN CA T CHC NIM YT 1. Cng b thng tin nh k 1.1. T chc nim yt cng b thng tin nh k v bo co ti chnh nm theo qui nh ti khon 1 Mc II Thng t ny. 1.2. T chc nim yt cng b thng tin nh k v bo co ti chnh qu trong thi hn nm (05) ngy, k t ngy hon thnh bo co ti chnh qu, c th nh sau:

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1.2.1. Thi hn hon thnh bo co ti chnh qu trc ngy th hai mi ca thng u qu tip theo. Bo co ti chnh qu khng phi kim ton. 1.2.2. Ni dung cng b thng tin v bo co ti chnh qu ca t chc nim yt bao gm: Bng cn i k ton, Bo co kt qu hot ng kinh doanh, Bo co lu chuyn tin t, Bn thuyt minh bo co ti chnh theo quy nh ca php lut v k ton.Trng hp t chc nim yt thuc cc ngnh c th th vic cng b bo co ti chnh qu s theo Mu bo co ti chnh do B Ti chnh ban hnh hoc chp thun Trng hp kt qu hot ng kinh doanh gia hai k bo co c bin ng t nm phn trm (5%) tr ln, t chc nim yt phi gii trnh r nguyn nhn dn n nhng bin ng bt thng trong bo co ti chnh qu. 1.2.3. T chc nim yt cng b bo co ti chnh qu tm tt theo Mu CBTT-03 km theo Thng t ny thng qua phng tin cng b thng tin ca UBCKNN, SGDCK, TTGDCK. 1.2.4. Bo co ti chnh qu ca t chc nim yt phi cng b trn cc n phm, trang thng tin in t ca t chc nim yt v phi lu tr t nht trong vng mi hai (12) thng tip theo ti tr s chnh ca t chc nh u t tham kho. 2. Cng b thng tin bt thng 2.1. T chc nim yt phi cng b thng tin trong thi hn hai mi bn (24) gi, k t khi b tn tht ti sn c gi tr t mi phn trm (10%) vn ch s hu tr ln hoc k t khi xy ra mt trong cc s kin qui nh ti im 2.1.1 khon 2 Mc II Thng t ny; trong thi hn by mi hai (72) gi k t khi xy ra mt trong cc s kin qui nh ti im 2.1.2 khon 2 Mc II Thng t ny trn cc n phm, trang thng tin in t ca t chc nim yt v trn phng tin cng b thng tin ca SGDCK, TTGDCK. 2.2. T chc nim yt khi cng b thng tin bt thng phi nu r ni dung v nguyn nhn s kin xy ra, k hoch v cc gii php khc phc (nu c). 3. Cng b thng tin theo yu cu 3.1. T chc nim yt phi cng b thng tin theo qui nh ti khon 3, Mc II Thng t ny trong thi hn hai mi bn (24) gi, k t khi nhn c yu cu ca UBCKNN, SGDCK, TTGDCK.

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3.2. T chc nim yt phi cng b thng tin theo yu cu ca UBCKNN, SGDCK, TTGDCK thng qua cc n phm, trang thng tin in t ca t chc nim yt, qua phng tin thng tin i chng hoc phng tin cng b thng tin ca UBCKNN, SGDCK, TTGDCK. Ni dung cng b thng tin phi nu r s kin c UBCKNN, SGDCK, TTGDCK yu cu cng b; nguyn nhn; mc xc thc ca s kin . 4. Cng b thng tin v giao dch ca cc c ng ni b 4.1. Thnh vin Hi ng qun tr, Ban kim sot, Gim c hoc Tng gim c, Ph Gim c hoc Ph Tng gim c, K ton trng ca t chc nim yt v ngi c lin quan khi c nh giao dch c phiu ca t chc nim yt, k c trng hp chuyn nhng khng thng qua h thng giao dch ti SGDCK, TTGDCK (cho, tng, tha k.) phi bo co cho UBCKNN, SGDCK, TTGDCK trc ngy thc hin giao dch ti thiu l mt (01) ngy lm vic. Trong thi hn ba (03) ngy lm vic, k t ngy hon tt giao dch ngi thc hin giao dch phi bo co cho UBCKNN, SGDCK, TTGDCK v t chc nim yt v kt qu giao dch, t l nm gi c phiu sau khi giao dch v mc thay i t l nm gi theo Mu CBTT04 km theo Thng t ny. 4.2. Trng hp Thnh vin Hi ng qun tr, Ban kim sot, Gim c hoc Tng gim c, Ph Gim c hoc Ph Tng gim c, K ton trng ca t chc nim yt v ngi c lin quan khng thc hin c giao dch phi bo co l do vi UBCKNN, SGDCK, TTGDCK trong vng ba (3) ngy k t ngy kt thc thi hn d kin giao dch. V. CNG B THNG TIN CA CNG TY CHNG KHON, CNG TY QUN L QU 1. Cng b thng tin nh k 1.1. Cng ty chng khon, cng ty qun l qu cng b thng tin nh k v bo co ti chnh nm theo quy nh ti im 1.1, 1.2, 1.3, 1.4, 1.6 khon 1, Mc II Thng t ny. 1.2. Cng ty chng khon cng b bo co ti chnh nm tm tt theo Mu CBTT-05 km theo Thng t ny, cng ty qun l qu cng b bo co ti chnh nm tm tt theo Mu CBTT-06 km theo Thng t ny trn ba s bo lin tip ca mt t bo Trung ng v mt t bo a phng ni cng ty ng tr s chnh hoc thng qua phng tin cng b thng tin ca UBCKNN, SGDCK, TTGDCK.

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2. Cng b thng tin bt thng. 2.1. Cng ty chng khon, cng ty qun l qu phi cng b thng tin bt thng trong thi hn hai mi bn (24) gi, k t khi xy ra mt trong cc s kin sau y: a) C quyt nh khi t i vi thnh vin Hi ng qun tr hoc Hi ng thnh vin, Ch tch, Gim c hoc Tng Gim c, Ph Gim c hoc Ph Tng gim c, K ton trng; b) i hi ng c ng hoc Hi ng thnh vin hoc Ch s hu cng ty thng qua hp ng sp nhp vi mt cng ty khc; c) Cng ty b tn tht t mi phn trm (10%) gi tr ti sn tr ln; d) Cng ty c s thay i v thnh vin Hi ng qun tr hoc Hi ng thnh vin, Ch tch, Gim c hoc Tng Gim c, Ph Gim c hoc Ph Tng gim c; cng ty b nhim hay min nhim ngi iu hnh qu u t chng khon; ) Cng ty c nhng thay i quan trng trong hot ng kinh doanh, bao gm: - Lm vo tnh trng ph sn; quyt nh gii th ca c quan c thm quyn; - Giao dch lm thay i quyn s hu c phn hoc vn gp chim t mi phn trm (10%) tr ln vn iu l gp; - Tm ngng hot ng; quyt nh ca c quan c thm quyn nh ch hot ng, thu hi giy php thnh lp v hot ng; - Quyt nh hp nht, chia, tch, gp vn lin doanh, chuyn i cng ty; - Quyt nh sa i, b sung iu l cng ty; thay i tn cng ty; - Quyt nh tng hoc gim vn iu l; - Quyt nh tng thm, ngng hoc rt bt mt hoc mt s loi hnh kinh doanh v dch v chng khon c cp giy php; - Quyt nh lp hay ng ca chi nhnh, vn phng i din, phng giao dch hoc i l nhn lnh; thay i a im tr s chnh, vn phng i din, chi nhnh, phng giao dch hoc i l nhn lnh; - Gim c, Ph Gim c hoc Tng Gim c, Ph Tng Gim c cng ty b thu hi chng ch hnh ngh chng khon;

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2.2. Cng ty chng khon, cng ty qun l qu phi cng b thng tin v cc s kin qui nh ti im 2.1 trn y trn cc n phm, trang thng tin in t ca cng ty chng khon, cng ty qun l qu, v trn phng tin cng b thng tin ca UBCKNN, SGDCK, TTGDCK. 2.3. Cng ty chng khon, cng ty qun l qu khi cng b thng tin bt thng phi nu r s kin xy ra, nguyn nhn, k hoch v cc gii php khc phc (nu c). 3. Cng b thng tin theo yu cu 3.1. Cng ty chng khon, cng ty qun l qu phi cng b thng tin trong thi hn hai mi bn (24) gi, k t khi nhn c yu cu ca UBCKNN, SGDCK, TTGDCK khi c thng tin lin quan n cng ty nh hng nghim trng n li ch hp php ca nh u t. 3.2. Cng ty chng khon, cng ty qun l qu phi cng b thng tin theo yu cu ca UBCKNN, SGDCK, TTGDCK thng qua cc n phm, trang thng tin in t ca cng ty chng khon, cng ty qun l qu, qua phng tin cng b thng tin i chng hoc phng tin cng b thng tin ca UBCKNN, SGDCK, TTGDCK. Ni dung cng b thng tin phi nu r s kin c UBCKNN, SGDCK, TTGDCK yu cu cng b; nguyn nhn; mc xc thc ca s kin . 3.3. Cng ty chng khon phi cng b thng tin ti tr s chnh, cc chi nhnh v i l nhn lnh v cc thay i lin quan n a ch tr s chnh, chi nhnh, cc i l nhn lnh, cc ni dung lin quan n phng thc giao dch, t lnh, k qu giao dch, thi gian thanh ton, ph giao dch, cc dch v cung cp v danh sch nhng ngi hnh ngh chng khon ca cng ty theo qui nh ti khon 3 iu 104 Lut chng khon.
VI. CNG B THNG TIN V QU I CHNG

1. Cng b thng tin nh k v qu i chng 1.1. Cng ty qun l qu cng b thng tin nh k v bo co ti sn nm ca qu i chng trong thi hn mi (10) ngy, k t ngy bo co ti sn c kim ton theo qui nh ti khon 1, iu 105 Lut chng khon, c th nh sau: 1.1.1. Ngy hon thnh bo co ti sn nm ca qu i chng c tnh t ngy t chc kim ton c chp thun k bo co kim ton. Thi hn hon thnh bo co ti sn nm ca qu i chng chm nht l chn mi (90) ngy, k t ngy kt thc nm ti chnh. - 10 -

1.1.2. Bo co ti sn nm ca qu i chng phi lu tr t nht mi (10) nm ti tr s chnh ca cng ty qun l qu nh u t tham kho. 1.1.3. Cng ty qun l qu cng b bo co ti sn nm ca qu i chng tm tt theo Mu CBTT-07 km theo Thng t ny trn ba (03) s bo lin tip ca mt t bo Trung ng v mt t bo a phng ni cng ty qun l qu ng tr s chnh hoc thng qua phng tin cng b thng tin ca UBCKNN, SGDCK. 1.2. Cng ty qun l qu cng b thng tin nh k v qu i chng, c th nh sau: 1.2.1 Cng ty qun l qu phi cng b bo co thay i gi tr ti sn rng ca qu i chng hng tun, thng, qu v hng nm theo Mu CBTT08 km theo Thng t ny trn cc n phm, trang thng tin in t ca cng ty qun l qu v phng tin cng b thng tin ca UBCKNN, SGDCK. 1.2.2. Cng ty qun l qu phi cng b bo co ti sn ca qu i chng hng thng, qu v hng nm theo Mu CBTT-07 km theo Thng t ny trn cc n phm, trang thng tin in t ca cng ty qun l qu v phng tin cng b thng tin ca UBCKNN, SGDCK. 1.2.3. Cng ty qun l qu phi cng b bo co tnh hnh v kt qu hot ng u t ca qu i chng hng thng, qu v hng nm theo Mu CBTT-09 km theo Thng t ny trn cc n phm, trang thng tin in t ca cng ty qun l qu v phng tin cng b thng tin ca UBCKNN, SGDCK. 1.2.4. Thi hn bo co v cng b thng tin theo qui nh ti im 1.2.1, 1.2.2, 1.2.3 nu trn nh sau: - Bo co tun phi bo co v cng b thng tin trong ngy lm vic u tin ca tun tip theo. - Bo co thng phi bo co v cng b thng tin trong thi hn nm (05) ngy lm vic, k t ngy kt thc thng. - Bo co qu phi bo co v cng b thng tin trong thi hn hai mi lm (25) ngy, k t ngy kt thc qu. - Bo co nm phi bo co v cng b thng tin trong thi hn chn mi ngy (90), k t ngy kt thc nm. 2. Cng b thng tin bt thng v qu i chng 2.1. Trong thi hn hai mi bn (24) gi, k t khi xy ra mt trong cc s kin sau y ca qu i chng, cng ty qun l qu phi bo co

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SGDCK cc t chc ny cng b thng tin theo qui nh ti khon 2 iu 107 Lut chng khon: a) Thng qua quyt nh ca i hi nh u t; b) Quyt nh cho bn chng ch qu i chng; c) Qu i chng c cp Giy chng nhn ng k lp qu; d) Quyt nh thay i vn u t ca qu i chng; ) B thu hi Giy chng nhn cho bn chng ch qu i chng ra cng chng; e) B nh ch, hu b t cho bn chng ch qu i chng; g) Sa i, b sung iu l, Bn co bch qu i chng. 2.2. Cng ty qun l qu phi cng b thng tin v cc s kin qui nh ti im 2.1 trn y trn cc n phm, trang thng tin in t ca cng ty qun l qu v phng tin cng b thng tin ca SGDCK. 2.3. Cng ty qun l qu khi cng b thng tin bt thng v qu i chng phi nu r s kin xy ra, nguyn nhn, k hoch v cc gii php khc phc (nu c). 3. Cng b thng tin theo yu cu v qu i chng 3.1. Cng ty qun l qu phi cng b thng tin trong thi hn hai mi bn (24) gi, k t khi nhn c yu cu ca UBCKNN, SGDCK khi xy ra mt trong cc s kin sau y: a) C tin n nh hng n vic cho bn, gi chng ch qu i chng; b) C thay i bt thng v gi v khi lng giao dch chng ch qu i chng. 3.2. Cng ty qun l qu phi cng b thng tin v qu i chng theo yu cu ca UBCKNN, SGDCK thng qua cc n phm, trang thng tin in t ca cng ty qun l qu, qua phng tin cng b thng tin i chng hoc phng tin cng b thng tin ca SGDCK. Ni dung cng b thng tin phi nu r s kin c UBCKNN, SGDCK yu cu cng b; nguyn nhn; mc xc thc ca s kin . VII. CNG B THNG TIN CA CNG TY U T CHNG KHON

- 12 -

Cng ty u t chng khon i chng cng b thng tin theo qui nh ti Mc IV v Mc VI Thng t ny. VIII. CNG B THNG TIN CA SGDCK, TTGDCK SGDCK, TTGDCK cng b thng tin theo quy nh ti iu 107 Lut chng khon, c th nh sau: 1. Thng tin v giao dch chng khon ti SGDCK, TTGDCK 1.1. Thng tin trong gi giao dch: a. Tng s loi chng khon c php giao dch; b. Gi ng ca ngy hm trc, gi m ca/ng ca ca tng phin/ngy, gi thc hin, gi d kin (trng hp khp lnh nh k), mc v k hiu bin ng gi ca tng loi chng khon; c. Ba mc gi cho mua, cho bn tt nht ca c phiu, chng ch qu u t km theo khi lng t mua, bn tng ng vi cc mc gi . 1.2. Thng tin nh k trong ngy giao dch: a. K hiu qun l i vi chng khon giao dch; b. Tng s loi chng khon c php giao dch trong ngy; c. Ch s gi tng hp Vn Index, mc v bin ng Vn Index so vi ngy giao dch trc ; d. Mc dao ng gi c phiu trong ngy giao dch; . S lng lnh, s lng t mua/bn, gi tr tng ng vi mi loi chng khon; e. Tng khi lng giao dch ton th trng (theo t khp lnh; ngy giao dch); g. Gi, khi lng v gi tr giao dch thc hin ca tng loi chng khon: + Khp lnh (theo tng t khp lnh v ngy giao dch i vi khp lnh nh k v theo ngy giao dch i vi trng hp khp lnh lin tc); + Tho thun (nu c); + Giao dch chng khon ca nh u t nc ngoi (nu c); + Giao dch mua, bn li c phiu ca t chc nim yt (nu c); h. T l nm gi chng khon ca ngi nc ngoi v gii hn cn c mua i vi tng loi chng khon; i. Thng tin 10 c phiu giao dch ln nht v 10 c phiu bin ng gi ln nht so vi ngy giao dch gn nht; - 13 -

k. Thng tin giao dch ca 10 c phiu c gi tr nim yt ln nht v 10 c phiu c gi th trng ln nht; l. Thng tin v tri phiu giao dch bao gm loi tri phiu, li sut, thi gian o hn, gi thc hin, li sut hin hnh, li sut o hn; m. Cc thng tin khc phi cng b theo yu cu ca UBCKNN. 2. Thng tin v t chc nim yt ti SGDCK, TTGDCK; thng tin v cng ty chng khon thnh vin; cng ty qun l qu c qun l qu i chng/cng ty u t chng khon i chng;qu i chng, cng ty u t chng khon i chng 2.1. Thng tin v t chc nim yt 2.1.1. Thng tin chung v hot ng nim yt: a. Tn chng khon, s lng, mnh gi; b. Thng tin v nim yt ln u; c. Thng tin v nim yt b sung; d. Thng tin v hu nim yt; . Thng tin v thay i nim yt; e. Thng tin v nim yt li; g. Thng tin v tch gp c phiu; h. Thng tin v x pht i vi t chc nim yt; i. Cc thng tin khc. 2.1.2. Cc thng tin nh k, bt thng v theo yu cu v t chc nim yt theo qui nh ti khon 1, 2 v 3 Mc IV Thng t ny. 2.2. Thng tin v cng ty chng khon l thnh vin SGDCK, TTGDCK 2.2.1. Thng tin chung v thnh vin: a. Thng tin v kt np thnh vin; b. Thng tin v x pht thnh vin, i din giao dch; c. Thng tin v chm dt t cch thnh vin; d. Cc thng tin khc. 2.2.2. Cc thng tin nh k, bt thng v theo yu cu v cng ty chng khon thnh vin theo qui nh ti khon 1, 2 v 3 Mc V Thng t ny. 2.3. Thng tin v cng ty qun l qu c qun l qu i chng/cng ty u t chng khon i chng 2.3.1. Thng tin chung v cng ty qun l qu:

- 14 -

a. Thng tin v s lng cng ty qun l qu; b. Thng tin v s lng qu u t chng khon/cng ty u t chng khon m cng ty qun l qu qun l; c. Thng tin v x pht i vi cng ty qun l qu; d. Cc thng tin khc. 2.3.2. Cc thng tin nh k, bt thng v theo yu cu v cng ty qun l qu theo qui nh ti khon 1, 2 v 3 Mc V Thng t ny. 2.4. Thng tin v Qu i chng 2.4.1. Thng tin chung v qu i chng: a. Thng tin v s lng qu i chng; b. Cc thng tin khc 2.4.2. Cc thng tin nh k, bt thng v theo yu cu v qu i chng theo qui nh ti khon 1, 2 v 3 Mc VI Thng t ny. 2.5. Thng tin v cng ty u t chng khon i chng 2.5.1. Thng tin chung v cng ty u t chng khon i chng: a. Thng tin v s lng cng ty u t chng khon i chng; b. Thng tin v x pht cng ty u t chng khon i chng; c. Cc thng tin khc. 2.5.2. Cc thng tin theo qui nh ti Mc VII Thng t ny. 3. Thng tin gim st hot ng ca th trng chng khon 3.1. Thng tin gim st hot ng ca th trng chng khon bao gm: a. Thng tin v tm ngng giao dch hoc cho php giao dch tr li i vi chng khon nim yt; b. Thng tin v chng khon b kim sot hoc khng cn b kim sot; c. Thng tin v giao dch lm thay i t mt phn trm (1%) tr ln (tng, gim) t l s hu s c phiu cng loi ang lu hnh ca cc c ng ln; Thng tin v giao dch ca t chc, c nhn hoc ngi c lin quan c nh nm gi ti hai mi lm phn trm (25%) vn c phn hoc ang nm gi t hai mi lm phn trm (25%) tr ln vn c phn ca mt t chc nim yt; Thng tin v giao dch cho mua cng khai ca t chc, c nhn hoc ngi c lin quan;

- 15 -

d. Thng tin v giao dch c phiu ca thnh vin Hi ng qun tr, Ban kim sot, Tng Gim c (Gim c), Ph Tng Gim c (Ph Gim c), K ton trng v nhng ngi c lin quan; . Thng tin v giao dch thu tm t chc nim yt; e. Thng tin v vic vi phm qui nh cng b thng tin ca t chc nim yt, cng ty chng khon, cng ty qun l qu, cng ty u t chng khon; g. Thng tin v x l vi phm cc qui nh ca php lut v hot ng th trng; h. Cc hng dn, thng bo ca UBCKNN, SGDCK, TTGDCK v qun l, gim st th trng. 3.2. SGDCK, TTGDCK phi cng b thng tin v s kin ti khon 2 v im 3.1 khon 3 Mc VIII nu trn ngay khi xy ra s kin hoc ngay sau khi nhn c bo co hoc thng bo cng b thng tin ca t chc nim yt, cng ty chng khon thnh vin, cng ty qun l qu, cng ty u t chng khon i chng. IX. T CHC THC HIN 1. Thng t ny c hiu lc thi hnh sau 15 ngy k t ngy ng Cng bo. Cc t chc cha thit lp trang thng tin in t phi tin hnh lp ngay trang thng tin in t thc hin cng b thng tin theo cc qui nh ti Thng t ny. 2. UBCKNN, SGDCK, TTGDCK, cc cng ty i chng, t chc pht hnh thc hin cho bn tri phiu ra cng chng, t chc nim yt, cng ty chng khon, cng ty qun l qu, cng ty u t chng khon v cc t chc, c nhn c lin quan chu trch nhim thc hin Thng t ny./.
KT. B TRNG TH TRNG

Ni nhn: Vn phng Chnh ph; Vn phng Trung ng v cc Ban ca ng; Vn phng Quc hi; Vn phng Ch tch nc; Cc B, c quan ngang B, c quan thuc Chnh ph; HND, UBND cc tnh, thnh ph trc thuc Trung ng; Vin Kim st NDTC, To n NDTC;

( k)

Trn Xun H

- 16 -

Kim ton Nh nc; C quan Trung ng ca cc on th; Cng bo; Website Chnh ph; Cc kim tra vn bn - B T php; Cc n v thuc B Ti chnh; Website BTC; Lu: VT, UBCKNN.

- 17 -

MU CBTT-01
(Ban hnh km theo Thng t s /200 /TT-BTC ngy / /200 ca B trng B Ti chnh hng dn v vic Cng b thng tin trn th trng chng khon)

Tn n v:

CNG HO X HI CH NGHA VIT NAM c lp - T do - Hnh phc --------------------------------------

GIY U QUYN THC HIN CNG B THNG TIN Knh gi: - U ban Chng khon Nh nc - S Giao dch chng khon - Trung tm Giao dch Chng khon

Tn giao dch ca t chc, cng ty:---------------------------------------------a ch lin lc:--------------------------------------------------------------------in thoi :---------------------------------Fax:---------------------------------------(Tn nhn vin)

Sau y chng nhn: ng (B)------------------------------S CMTND (hoc s h chiu): --------------------------------------------------a ch thng tr:------------------------------------------------------------------Chc v ti t chc, cng ty:-------------------------------------------------------( Tn t chc, cng ty)

L ngi c :------------------------- u quyn lm Nhn vin cng b thng

( Tn t chc, cng ty)

tin ca ----------------------------. Giy u quyn ny c hiu lc cho n khi c thng bo hu b bng vn

( Tn t chc, cng ty)

bn ca -------------------------- .

- 18 -

Ngy ... thng... nm... Tng Gim c/Gim c

(K, ghi r h tn, ng du)

- 19 -

MU CBTT-02
(Ban hnh km theo Thng t s /2007 /TT-BTC ngy / /200 ca B trng B Ti chnh hng dn v vic Cng b thng tin trn th trng chng khon)

BO CO THNG NIN
Tn cng ty i chng/t chc pht hnh tri phiu ra cng chng/t chc nim yt/ cng ty chng khon/ cng ty qun l qu/ cng ty u t chng khon i chng. Nm bo co..

I. Lch s hot ng ca Cng ty 1. Nhng s kin quan trng: + Vic thnh lp + Chuyn i s hu thnh cng ty c phn (nu c) + Nim yt + Cc s kin khc 2. Qu trnh pht trin + Ngnh ngh kinh doanh + Tnh hnh hot ng 3. nh hng pht trin + Cc mc tiu ch yu ca Cng ty + Chin lc pht trin trung v di hn

- 20 -

II. Bo co ca Hi ng qun tr/Hi ng thnh vin/Ch tch cng ty 1. Nhng nt ni bt ca kt qu hot ng trong nm (li nhun,tnh hnh ti chnh ca cng ty ti thi im cui nm.) 2. Tnh hnh thc hin so vi k hoch (tnh hnh ti chnh v li nhun so vi k hoch) 3. Nhng thay i ch yu trong nm (nhng khon u t ln, thay i chin lc kinh doanh, sn phm v th trng mi) 4. Trin vng v k hoch trong tng lai (th trng d tnh, mc tiu) III. Bo co ca Ban gim c 1. Bo co tnh hnh ti chnh - Kh nng sinh li, kh nng thanh ton - Phn tch cc h s ph hp trong khu vc kinh doanh - Phn tch nhng bin ng-nhng thay i ln so vi d kin v nguyn nhn dn n bin ng) - Gi tr s sch ti thi im 31/12 ca nm bo co - Nhng thay i v vn c ng/vn gp - Tng s c phiu theo tng loi (c phiu thng, c phiu u i...) - Tng s tri phiu ang lu hnh theo tng loi (tri phiu c th chuyn i, tri phiu khng th chuyn i...) - S lng c phiu ang lu hnh theo tng loi - S lng c phiu d tr, c phiu qu theo tng loi (nu c) - C tc/li nhun chia cho cc thnh vin gp vn 2. Bo co kt qu hot ng sn xut kinh doanh Phn tch tng quan v hot ng ca cng ty so vi k hoch/d tnh v cc kt qu hot ng sn xut kinh doanh trc y. Trng hp kt qu sn xut kinh doanh khng t k hoch th nu r nguyn nhn v trch nhim ca Ban gim c i vi vic khng hon thnh k hoch sn xut kinh doanh (nu c). 3. Nhng tin b cng ty t c - 21 -

- Nhng ci tin v c cu t chc, chnh sch, qun l - Cc bin php kim sot.. 4. K hoch pht trin trong tng lai. IV. Bo co ti chnh Cc bo co ti chnh c kim ton theo qui nh ca php lut v k ton. V. Bn gii trnh bo co ti chnh v bo co kim ton 1. Kim ton c lp - n v kim ton c lp - kin kim ton c lp - Cc nhn xt c bit (th qun l) 2. Kim ton ni b - kin kim ton ni b - Cc nhn xt c bit VI. Cc cng ty c lin quan - Cng ty nm gi trn 50% vn c phn/vn gp ca t chc, cng ty - Cng ty c trn 50% vn c phn/vn gp do t chc, cng ty nm gi - Tnh hnh u t vo cc cng ty c lin quan - Tm tt v hot ng v tnh hnh ti chnh ca cc cng ty lin quan VII. T chc v nhn s - C cu t chc ca cng ty - Tm tt l lch ca cc c nhn trong Ban iu hnh - Thay i Gim c (Tng Gim c) iu hnh trong nm - Quyn li ca Ban Gim c: Tin lng, thng ca Ban gim c v cc quyn li khc ca Ban gim c - S lng cn b, nhn vin v chnh sch i vi ngi lao ng - Thay i thnh vin Hi ng qun tr/thnh vin Hi ng thnh vin/Ch tch , Ban Gim c, Ban kim sot, k ton trng. - 22 -

VIII. Thng tin c ng/thnh vin gp vn v Qun tr cng ty 1. Hi ng qun tr/Hi ng thnh vin/Ch tch v Ban kim sot/Kim sot vin: - Thnh vin v c cu ca HQT, Ban kim sot (nu r s thnh vin c lp khng iu hnh), thnh vin v c cu Hi ng thnh vin, Kim sot vin, Ch tch cng ty - Hot ng ca HQT/Hi ng thnh vin - Hot ng ca thnh vin HQT c lp khng iu hnh - Hot ng ca cc tiu ban trong HQT/Hi ng thnh vin (v d tiu ban lng thng, tiu ban u t v tiu ban nhn s) - Hot ng ca Ban kim sot/Kim sot vin - K hoch tng cng hiu qu trong hot ng qun tr cng ty - Th lao, cc khon li ch khc v chi ph cho thnh vin HQT/Hi ng thnh vin/Ch tch v thnh vin Ban kim sot/Kim sot vin - S lng thnh vin HQT/Hi ng thnh vin, Ban Kim sot/Kim sot vin, Ban Gim c c chng ch o to v qun tr cng ty - T l s hu c phn/vn gp v nhng thay i trong t l nm gi c phn/vn gp ca thnh vin HQT/Hi ng thnh vin - Thng tin v cc giao dch c phiu/chuyn nhng phn vn gp ca cng ty ca cc thnh vin Hi ng qun tr/Hi ng thnh vin, Ban Gim c iu hnh, Ban kim sot/Kim sot vin, c ng ln v cc giao dch khc ca thnh vin Hi ng qun tr/Hi ng thnh vin, Ban gim c iu hnh, Ban kim sot/Kim sot vin v nhng ngi lin quan ti cc i tng ni trn.

2. Cc d liu thng k v c ng/thnh vin gp vn 2.1. C ng/thnh vin gp vn trong nc - Thng tin chi tit v c cu c ng/thnh vin gp vn trong nc - Thng tin chi tit v tng c ng ln/thnh vin gp vn theo ni dung: Tn, nm sinh (c ng/thnh vin gp vn c nhn); a ch lin lc; Ngh nghip (c ng/thnh vin gp vn c nhn), ngnh ngh hot ng

- 23 -

(c ng/thnh vin gp vn t chc); s lng v t l c phn s hu/vn gp trong cng ty; nhng bin ng v t l s hu c phn/t l vn gp. 2.2. C ng/thnh vin gp vn nc ngoi - Thng tin chi tit v c cu c ng/thnh vin gp vn nc ngoi - Thng tin chi tit v tng c ng ln/thnh vin gp vn theo ni dung: Tn, nm sinh (c ng/thnh vin gp vn c nhn); a ch lin lc; Ngh nghip (c ng/thnh vin gp vn c nhn), ngnh ngh hot ng (c ng/thnh vin gp vn t chc); s lng v t l c phn s hu/vn gp trong cng ty; nhng bin ng v t l s hu c phn/vn gp.

- 24 -

Mu CBTT-03
(Ban hnh km theo Thng t s /200 /TT-BTC ngy / /200 ca B trng B Ti chnh hng dn v vic Cng b thng tin trn th trng chng khon)
Tn cng ty

BO CO TI CHNH TM TT
(Qu / nm)

I.A. BNG CN I K TON (p dng vi cc doanh nghip trong lnh vc sn xut, ch bin, dch v)

Stt
I 1 2 3 4 5 II 1 2

Ni dung
Ti sn ngn hn
Tin v cc khon tng ng tin Cc khon u t ti chnh ngn hn Cc khon phi thu ngn hn Hng tn kho Ti sn ngn hn khc

S d u k

S d cui k

Ti sn di hn
Cc khon phi thu di hn Ti sn c nh - Ti sn c nh hu hnh - Ti sn c nh v hnh - Ti sn c nh thu ti chnh - Chi ph xy dng c bn d dang Bt ng sn u t Cc khon u t ti chnh di hn Ti sn di hn khc TNG CNG TI SN N phi tr N ngn hn N di hn Vn ch s hu Vn ch s hu - Vn u t ca ch s hu - Thng d vn c phn - Vn khc ca ch s hu - C phiu qu - Chnh lch nh gi li ti sn - Chnh lch t gi hi oi - Cc qu - Li nhun sau thu cha phn phi - Ngun vn u t XDCB

3 4 5 III IV 1 2 V 1

- 25 -

2 Ngun kinh ph v qu khc - Qu khen thng phc li - Ngun kinh ph - Ngun kinh ph hnh thnh TSC VI TNG CNG NGUN VN

I.B. BNG CN I K TON (p dng vi cc t chc tn dng)

Stt I II III IV V 1 2 VI 1 2 VII 1 2 VIII 1 2 IX 1 2 3 4 Ch tiu S dng vn Tin mt, chng t c gi tr ngoi t, kim loi qu, qu Tin gi ti NHNN Tn phiu kho bc v cc giy t c gi ngn hn tiu chun khc Tin gi ti cc TCTD trong nc v nc ngoi Cho vay cc TCTD khc Cho vay cc TCTD khc D phng ri ro Cho vay cc TCKT, c nhn trong nc Cho vay cc TCKT, c nhn trong nc D phng ri ro Cc khon u t u t vo chng khon Gp vn lin doanh, mua c phn Ti sn Ti sn c nh: - Nguyn gi TSC - Hao mn TSC Ti sn khc Ti sn C khc Cc khon phi thu Cc khon li cng dn d thu Ti sn C khc Cc khon d phng ri ro khc TNG CNG TI SN Ngun vn Tin gi ca KBNN v TCTD khc Tin gi ca KBNN Tin gi ca TCTD khc Vay NHNN, TCTD khc Vay NHNN Vay TCTD trong nc Vay TCTD nc ngoi K ny K trc

I 1 2 II 1 2 3

- 26 -

4 III IV V VI 1 2 3 VII 1

Nhn vn cho vay ng ti tr Tin gi ca TCKT, dn c Vn ti tr, u thc u t m ngn hng chu ri ro Pht hnh giy t c gi Ti sn N khc: Cc khon phi tr Cc khon li cng dn d tr Ti sn N khc Vn v cc qu Vn ca TCTD: - Vn iu l - Vn u t XDCB - Vn khc 2 Qu ca TCTD 3 Li/l TNG CNG NGUN VN

II.A. KT QU HOT NG KINH DOANH

(p dng vi cc doanh nghip sn xut, ch bin, dch v) STT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Doanh thu bn hng v cung cp dch v Cc khon gim tr doanh thu Doanh thu thun v bn hng v cung cp dch v Gi vn hng bn LN gp v bn hng v cung cp dch v Doanh thu hot ng ti chnh Chi ph ti chnh Chi ph bn hng Chi ph qun l doanh nghip Li nhun thun t hot ng kinh doanh Thu nhp khc Chi ph khc Li nhun khc Tng li nhun k ton trc thu Thu thu nhp doanh nghip Li nhun sau thu thu nhp doanh nghip Li c bn trn c phiu C tc trn mi c phiu Ch tiu K bo co Lu k

II.B. KT QU HOT NG KINH DOANH

- 27 -

(p dng vi cc t chc tn dng)

Stt I II III IV V Ch tiu K ny K trc Tng thu nhp Tng chi ph Li nhun trc thu Li nhun sau thu Tnh hnh trch lp v s dng cc qu theo quy nh ca php lut 1 Trch lp cc qu: - Qu d tr b sung vn iu l - Qu u t pht trin nghip v - Qu d phng ti chnh - Cc qu khc 2 S dng cc qu VI Thu nhp trn mi c phiu (%) VII Thu nhp bnh qun ca cn b nhn vin Ngn hng. VIII C tc trn mi c phiu

V. CC CH TIU TI CHNH C BN
(Ch p dng i vi bo co nm) STT 1 Ch tiu n v tnh % K trc K bo co

C cu ti sn - Ti sn di hn/Tng ti sn - Ti sn ngn hn/Tng ti sn

C cu ngun vn - N phi tr/ Tng ngun vn - Ngun vn ch s hu/ Tng ngun vn

Kh nng thanh ton - Kh nng thanh ton nhanh - Kh nng thanh ton hin hnh

Ln

T sut li nhun - T sut li nhun sau thu/Tng ti sn - T sut li nhun sau thu/Doanh thu thun - T sut li nhun sau thu/Ngun vn ch s hu

- 28 -

Ngy .. thng.nm .

Tng Gim c/Gim c cng ty (K, ghi r h tn, ng du)

MU CBTT-04
(Ban hnh km theo Thng t s /200 /TT-BTC ngy / /200 ca B trng B Ti chnh hng dn v vic Cng b thng tin trn th trng chng khon)

CNG HO X HI CH NGHA VIT NAM c lp - T do - Hnh phc -------------------------------------BO CO KT QU GIAO DCH C PHIU CA C NG NI B

Knh gi:

- U ban Chng khon Nh nc - S Giao dch chng khon - Trung tm Giao dch Chng khon - T chc nim yt

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1. Tn ngi thc hin giao dch:...................................................................... 2. S chng minh th hoc s h chiu (S chng nhn ng k kinh doanh nu l t chc):................................................................................................. 3. in thoi lin h: ...................... Fax: ................................................ 4. Chc v hin nay ti t chc nim yt :....................................................... 5. M chng khon giao dch: ......................................................................... 6. S lng, t l c phiu nm gi trc khi thc hin giao dch:................ 7. Tn ca ngi c lin quan ti t chc nim yt: ....................................... 8. S chng minh th hoc s h chiu (S chng nhn ng k kinh doanh nu l t chc) ca ngi c lin quan:.......................................................... 9. Chc v hoc cng vic ca ngi c lin quan hin nay ti t chc nim yt (nu c):.................................................................................................... 10. S lng, t l c phiu ngi c lin quan ang nm gi: ................... 11. S lng c phiu giao dch (mua/bn) .............................................. 12. S lng, t l c phiu nm gi sau khi thc hin giao dch: ............. 13. Mc ch thc hin giao dch: .................................................................. 14. Thi gian thc hin giao dch: .................................................... ..... Ngy ... thng... nm... Ngi bo co
(K, ghi r h tn)

Mu CBTT-05 (Ban hnh km theo Thng t s /200 /TT-BTC ngy / /200 ca B trng B Ti chnh hng dn v vic Cng b thng tin trn th trng chng khon)
Tn cng ty chng khon ...

BO CO TI CHNH TM TT
(Nm)

I.

BNG CN I K TON
Ngy......thng......nm.....

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n v tnh ................

Stt

Ni dung

S u nm S cui nm

I Ti sn ngn hn 1 Tin 2 Cc khon u t chng khon v u t ngn hn khc - Chng khon t doanh - Chng khon u t ngn hn ca ngi u thc u t - u t ngn hn - D phng gim gi chng khon v u t ngn hn 3 Cc khon phi thu 4 Vt liu, cng c tn kho 5 Ti sn ngn hn khc II Ti sn di hn 1 Ti sn c nh - Ti sn c nh hu hnh - Ti sn c nh thu ti chnh - Ti sn c nh v hnh 2 Cc khon u t chng khon v u t di hn khc 3 Chi ph xy dng c bn d dang 4 Ti sn di hn khc III TNG CNG TI SN IV N phi tr 1 N ngn hn 2 N di hn VI Ngun vn ch s hu 1 Vn gp ban u 2 Vn b sung 3 Cc qu v li nhun cha phn phi 4 Vn iu chnh VII TNG CNG NGUN VN

II. KT QU HOT NG KINH DOANH

STT 1 Doanh thu hot ng kinh doanh chng khon Ch tiu Nm nay Nm trc

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2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

Cc khon gim tr doanh thu Doanh thu thun Thu li u t Doanh thu hot ng kinh doanh chng khon v li u t Chi ph hot ng kinh doanh chng khon Li nhun gp Chi ph qun l Li nhun thun t hot ng kinh doanh chng khon Li nhun ngoi hot ng kinh doanh Tng li nhun trc thu Li nhun tnh thu (Li nhun trc thu - li u t) Thu Thu nhp doanh nghip phi np Li nhun sau thu Li c bn trn c phiu (nu c) C tc trn mi c phiu (nu c)

III. CC CH TIU TI CHNH C BN

STT 1 Ch tiu n v tnh % K trc K bo co

C cu ti sn - Ti sn di hn/Tng ti sn - Ti sn ngn hn/Tng ti sn C cu ngun vn - N phi tr/Tng ngun vn - Ngun vn ch s hu/Tng ngun vn Kh nng thanh ton - Kh nng thanh ton nhanh - Kh nng thanh ton hin hnh T sut li nhun - T sut li nhun sau thu/Tng ti sn - T sut li nhun sau thu/Doanh thu thun - T sut li nhun sau thu/Ngun vn ch s hu

Ln

Tng Gim c (Gim c) (K, ghi r h tn, ng du)

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Mu CBTT-06 (Ban hnh km theo Thng t s /200 /TT-BTC ngy / /200 ca B trng B Ti chnh hng dn v vic Cng b thng tin trn th trng chng khon)
Tn cng ty qun l qu ... I.

BO CO TI CHNH TM TT
(Nm)

BNG CN I K TON Ngy......thng......nm.....

n v tnh ................

Stt I 1 2 3 4 II 1

Ni dung Ti sn ngn hn Tin v tng ng tin u t ngn hn Cc khon phi thu Ti sn ngn hn khc Ti sn di hn Ti sn c nh - TSC hu hnh - TSC thu ti chnh - TSC v hnh Cc khon u t chng khon v u t di hn khc Chi ph xy dng c bn d dang Ti sn di hn khc TNG CNG TI SN N phi tr N ngn hn N di hn Ngun vn ch s hu Ngun vn - Ngun vn kinh doanh - C phiu qu - Li nhun tch lu - Chnh lch nh gi li ti sn - Chnh lch t gi hi oi - Qu D tr

S u nm S cui nm

2 3 4 III IV 1 2 VI 1

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- Li nhun cha phn phi 2 Qu VI TNG CNG NGUN VN

II. KT QU HOT NG KINH DOANH

STT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Ch tiu Nm nay Nm trc

Doanh thu hot ng kinh doanh Cc khon gim tr doanh thu Doanh thu thun Chi ph hot ng kinh doanh Li nhun gp t hot ng kinh doanh Doanh thu hot ng ti chnh Chi ph ti chnh Chi ph qun l doanh nghip Li nhun thun t hot ng kinh doanh Thu nhp khc Chi ph khc Li nhun khc Tng li nhun k ton trc thu Thu TNDN phi np Li nhun sau thu TNDN Li c bn trn c phiu (nu c) C tc trn mi c phiu (nu c)

III. CC CH TIU TI CHNH C BN

STT 1 Ch tiu n v tnh % K trc K bo co

C cu ti sn - Ti sn di hn/Tng ti sn - Ti sn ngn hn/Tng ti sn C cu ngun vn - N phi tr/Tng ngun vn - Ngun vn ch s hu/Tng ngun vn Kh nng thanh ton - Kh nng thanh ton nhanh

Ln

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- Kh nng thanh ton hin hnh T sut li nhun - T sut li nhun sau thu/Tng ti sn - T sut li nhun sau thu/Doanh thu thun - T sut li nhun sau thu/Ngun vn ch s hu

Tng Gim c (Gim c) (K, ghi r h tn, ng du)

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Mu CBTT-07
(Ban hnh km theo Thng t s /200 /TT-BTC ngy / /200 ca B trng B Ti chnh hng dn v vic Cng b thng tin trn th trng chng khon) BO CO TI SN CA QU I CHNG/ CNG TY U T CHNG KHON I CHNG
(Thng, Qu, Nm) 1. Tn Cng ty qun l qu: 2. Tn Ngn hng gim st: 3. Tn Qu i chng/ Cng ty u t chng khon i chng: 4. Ngy lp bo co:
stt Ti sn
TNG TI SN

n v tnh: .VND k bo co k trc

I 1 2

3 4 5 6 7 II 1 2 III 1 2

Tin Cc khon u t - Tri phiu - C phiu nim yt - C phiu khng nim yt - Bt ng sn - u t khc C tc c nhn Li c nhn Tin bn chng khon ch thu Cc khon phi thu khc Cc ti sn khc
TNG N

Tin phi thanh ton mua chng khon Cc khon phi tr khc
TI SN RNG CA QU

Tng s n v qu Gi tr ca mt n v qu

Ngy...... thng...... nm.......

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(Tng) Gim c Ngn hng gim st

(K, ghi r h tn v ng du)

(Tng) Gim c
(K, ghi r h tn, ng du)

Cng ty qun l qu/Cng ty u t chng khon i chng

(K, ghi r h tn v ng du)

Mu CBTT-08
(Ban hnh km theo Thng t s /200 /TT-BTC ngy / /200 ca B trng B Ti chnh hng dn v vic Cng b thng tin trn th trng chng khon) BO CO THAY I GI TR TI SN RNG CA QU I CHNG/CNG TY U T CHNG KHON I CHNG
(Tun, Thng, Qu, Nm)

1. 2. 3. 4.
Stt

Tn Cng ty qun l qu: Tn Ngn hng gim st: Tn Qu i chng/ Cng ty u t chng khon i chng: Ngy lp bo co:
n v tnh: .VND CH TIU K BO CO K TRC

I II 1

Gi tr ti sn rng u k Thay i gi tr ti sn rng ca Qu/Cng ty u t chng khon trong k: Thay i ca gi tr ti sn rng ca Qu/Cng ty u t chng khon do cc hot ng u t ca Qu/Cng ty u t chng khon trong k Thay i ca gi tr ti sn rng ca Qu/Cng ty u t chng khon do vic phn phi thu nhp ca Qu/Cng ty u t chng khon i vi cc nh u t

III Gi tr ti sn rng cui k

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(Tng) Gim c Ngn hng gim st

(K, ghi r h tn v ng du)

Ngy...... thng....... nm....... (Tng) Gim c

(K, ghi r h tn, ng du)

Cng ty qun l qu/Cng ty u t chng khon i chng

(K, ghi r h tn v ng du)

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Mu CBTT-09
(Ban hnh km theo Thng t s /200 /TT-BTC ngy / /200 ca B trng B Ti chnh hng dn v vic Cng b thng tin trn th trng chng khon) BO CO V TNH HNH V KT QU HOT NG U T CA QU I CHNG/CNG TY U T CHNG KHON I CHNG
(Thng, Qu, Nm) 1. Tn Cng ty qun l qu: 2. Tn Ngn hng gim st: 3. Tn Qu i chng/ Cng ty u t chng khon i chng: 4. Ngy lp bo co:
STT CH TIU n v tnh: .VND K BO CO K TRC

I 1 2 3 II 1 2 3 4 III IV 1 2 V

Thu nhp t hot ng u t C tc c nhn Li c nhn Tin thu c t vic pht hnh chng ch qu trong k (qu m) Chi ph Ph qun l qu Ph lu k, gim st Cc loi chi ph khc Tin chi tr cho vic mua li chng ch qu trong k (qu m) Thu nhp rng t hot ng u t (I-II) Li (l) t hot ng u t Li (l) thc t pht sinh t hot ng u t Thay i v gi tr ca cc khon u t trong k Thay i ca gi tr ti sn rng ca qu do cc hot ng u t trong k (III + IV)

Ngy...... thng......nm......... - 39 -

(Tng) Gim c Ngn hng gim st

(K, ghi r h tn v ng du)

(Tng) Gim c
(K, ghi r h tn, ng du)

Cng ty qun l qu/Cng ty u t chng khon i chng

(K, ghi r h tn v ng du)

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