blue-check Guidelines for preparation of pro forma financial statements (for securities companies)

Circular No. 10/2022/TT-BTC dated February 14th, 2022 of the Ministry of Finance on pro forma financial statements
Posted: 18/2/2022 7:33:07 AM | Latest updated: 6/4/2022 6:19:24 PM (GMT+7) | LuatVietnam: 5400 | Vietlaw: 554

This Circular promulgates templates and guidelines for preparations of pro forma financial statements with regard to securities companies as regulated at Decree No. 155/2020/ND-CP .

Pro forma financial statements include:

- Pro forma balance sheets;

- Pro forma profit and loss (P&L) statements;

- Descriptions of pro forma financial statements;

Cases in which securities companies have to prepare pro forma financial statements are specified in Articles 31, 35, 113, 114, 115 and 116 of Decree No. 155/2020/ND-CP include:

- Registration for public securities offering after restructuring (Article 31)

- Registration for public offering of shares after full or partial division of a company (Article 35)

- Registration for listing shares on the Stock Exchange of public companies after consolidation (Article 113)

- Registration for continued listing, listing of shares after merger (Article 114)

- Registration for continued listing, listing of shares after full and partial division of enterprises (Article 115)

- Registration for continued listing, listing of shares of enterprises after other restructuring processes (Article 116)

This Circular takes effect from April 1st, 2022.

Please be informed that the attached forms are neither translated nor included in the English file.
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Effective Date 1-Apr-2022
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Published Vietlaw's Newsletter No. 554
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