B TI CHNH U BAN CHNG KHON NH NC

CNG HO X HI CH NGHA VIT NAM

c Lp - T Do - Hnh Phc
H Ni, ngy 19 thng 02 nm 2009

S: 220/UBCK- QLPH
V/v Cng b thng tin ca cng ty i chng

Knh gi: Cc cng ty i chng Chp hnh quy nh ti Mc II Thng t s 38/2007/TT-BTC ngy 18/4/2007 ca B Ti Chnh v hng dn vic cng b thng tin trn th trng chng khon, U ban Chng khon Nh nc yu cu cc cng ty i chng thc hin nghim vic cng b thng tin ca cng ty i chng nm 2008 kp thi, ng thi hn, ng ni dung v cng b thng tin theo quy nh ca php lut. 1. V 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. 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