From January 3rd 2013, stock offering registration records must include the financial report preceding the year of registration.
This financial report must be profitable to match with the conditions of the public offering of stock. At the same time there must be commitment that stock will be traded on organized stock market in a year since closing date of the offering of the General Meeting of Shareholders.
This is new content in Circular 204/2012/TT-BTC guiding dossiers, procedures offer of stock to the public, replacing Circular 17/2007 / TT-BTC and 112/2008/TT-BTC.
Attached are the new application forms as prospectus offering stock form to replace the template which is currently applied.