Summary

On 5 April 2012, the Ministry of Finance ("MOF") issued Circular 52/2012/TT-BTC providing guidelines on publicising information on the securities market ("Circular 52"). It became effective on 1 June 2012, replacing Circular 09/2010/TT-BTC (15 January 2010) ("Circular 09").

For the entities subject to its scope, Circular 52 sets out the requirements on information disclosure, the persons authorised to disclose information, the correct media and forms for disclosing information, and guidelines on the frequency and type of disclosures that must be made by each type of entity.

Circular 52 sets out stricter regulations for large-scale public companies, which are those companies with charter capital of VND120 billion or more and with at least 300 shareholders at the time their annual shareholder list is submitted to the securities depositary centre each 31st of December.

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