DECISION

Issuing the Regulation on the Use of the State Securities Commission's Information Disclosure System

CHAIRMAN OF THE STATE SECURITIES COMMISSION

Pursuant to the Securities Law dated November 26, 2019; Pursuant to Decision No. 48/2015/QD-TTg dated October 08, 2015 of the Prime Minister regulating the functions, tasks, powers, and organizational structure of the State Securities Commission under the Ministry of Finance; Pursuant to Decree No. 155/2020/ND-CP dated December 31, 2020 of the Government detailing the implementation of some articles of the Securities Law; Pursuant to Circular No. 96/2020/TT-BTC dated November 16, 2020 of the Minister of Finance guiding the disclosure of information on the securities market; Pursuant to Circular No. 118/2020/TT-BTC dated December 31, 2020 of the Minister of Finance guiding certain contents regarding the offering, issuance of securities, public tender offer, share buyback, registration of public companies, and cancellation of public company status; Pursuant to Circular No. 134/2017/TT-BTC dated December 19, 2017 of the Minister of Finance guiding electronic trading on the securities market; and Circular No. 73/2020/TT-BTC dated August 07, 2020 of the Minister of Finance amending and supplementing some articles of Circular 134/2017/TT-BTC dated December 19, 2017 of the Minister of Finance guiding electronic trading on the securities market;

At the proposal of the Director of the Information Technology Department and the Head of the Public Company Supervision Department.

DECIDES:

Article 1. Issuing together with this Decision the Regulation on the Use of the State Securities Commission's Information Disclosure System.

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Article 2. This Decision takes effect from March 08, 2024, and replaces Decision No. 450/QD-UBCK dated July 14, 2021 of the Chairman of the State Securities Commission on issuing the Regulation on the use of the State Securities Commission's Information Disclosure System.

Article 3. The Chief of Staff, Director of the Information Technology Department, Head of the Public Company Supervision Department, Head of the Securities Offering Management Department, General Director of the Vietnam Stock Exchange, General Director of the Hanoi Stock Exchange, General Director of the Ho Chi Minh City Stock Exchange, public companies, and related organizations and individuals are responsible for implementing this Decision.

For receipt:

• As per Article 3;
• Store: VT, CNTT (10b).

CHAIRMAN VICE CHAIRMAN Hoang Van Thu

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CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM

Independence - Freedom - Happiness

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STATE SECURITIES COMMISSION

MINISTRY OF FINANCE

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REGULATION

On the Use of the State Securities Commission's Information Disclosure System (Issued together with Decision No. 245/QD-UBCK dated February 29, 2024 of the Chairman of the State Securities Commission)

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CHAPTER I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Regulation prescribes the use of the State Securities Commission's (SSC) Information Disclosure System to perform reporting and disclosure of information electronically in accordance with the law on disclosure of information on the securities market.

Article 2. Subjects of Application

1. Public companies as prescribed in Clause 1, Article 32 of the Securities Law (excluding securities companies and securities investment fund management companies).
2. Organizations listed or registered for trading at the Hanoi Stock Exchange.
3. Organizations listed at the Ho Chi Minh City Stock Exchange.
4. Other related organizations and individuals.

Article 3. Interpretation of Terms

In this Regulation, the following terms are understood as follows:

1. The SSC's Information Disclosure System includes the following subsystems:

   • The IDS subsystem at https://ids.ssc.gov.vn: Receives reports and disclosed information from the subjects prescribed in Clause 1 and Clause 3, Article 2 of this Regulation; receives reports requested by the SSC and reports/disclosed information related to the offering and issuance of securities under Clause 2, Article 15 of this Regulation from organizations listed or registered for trading at the Hanoi Stock Exchange.
   • The single-point reporting and disclosure subsystem: Receives reports and disclosed information from the subject prescribed in Clause 2, Article 2 of this Regulation from the Hanoi Stock Exchange system into IDS.
   • The electronic information page displaying information disclosed received from IDS and the single-point reporting and disclosure subsystem, at https://congbothongtin.ssc.gov.vn.

2. The company profile on IDS includes basic information about the public company; lists of insiders and related persons, shareholder lists (founding shareholders and major shareholders); offering and issuance profiles, public tender offers; financial information and history of changes in public company information.

3. Complex password is a password meeting the following requirements:

   • Has at least eight (08) characters;
   • Includes at least three (03) of the following four (04) types of characters: uppercase letters (A-Z), lowercase letters (a-z), numbers (0-9), other characters on the computer keyboard (~!;...).

4. Public digital certificate is a digital certificate issued by an organization providing public digital signature certification services.

5. Token is a device meeting the standards of the Ministry of Information and Communications to store public digital certificates and the user's private key.

6. Feedback email, mobile phone number are the email address and mobile phone number of the person performing information disclosure for the public company registered with the SSC to receive information from IDS, including: IDS account usage information, notifications of successful report submission, and notifications of rejected reports.

7. Report date on the State Securities Commission's Information Disclosure System: a) For reports and disclosed information sent directly by the public company on IDS, it is the date the information is received on IDS. b) For reports and disclosed information received via the single-point reporting and disclosure subsystem, it is the date the information is received on the Hanoi Stock Exchange's report and disclosed information reception system.

8. Disclosure date on IDS is the date the information appears on the SSC's Information Disclosure System.

9. XBRL (eXtensible Business Reporting Language) is the open business reporting language data standard.

10. XBRL form is the financial report form in XBRL format on IDS, allowing public companies to download, input data, and load financial report data on IDS.

Article 4. Responsibilities of Public Companies, Listed Organizations, and Registered Organizations

1. The subjects prescribed in Article 2 of this Regulation are responsible for disclosing information fully, accurately, and promptly in accordance with the law on disclosure of information on the securities market, and are legally responsible for the content and timing of the disclosed information.

2. Register and use the State Securities Commission's Information Disclosure System and the Stock Exchange system according to the guidance in this Regulation to report and disclose information in accordance with current law.

Article 5. Obligations of Disclosure and Reporting

1. The following cases are determined as having fulfilled the obligation to disclose information and the obligation to report to the SSC as prescribed in Clause 10, Article 7 of Circular 96/2020/TT-BTC dated November 16, 2020 of the Minister of Finance guiding disclosure of information on the securities market:

• Unlisted public companies, those not registered for trading, and listed organizations at the Ho Chi Minh City Stock Exchange complete information disclosure via IDS.

• Organizations listed or registered for trading at the Hanoi Stock Exchange complete information disclosure as prescribed in Article 17 of this Regulation.

2. The provisions in Clause 1 of this Article do not apply to result reports as prescribed in Clause 2, Article 15 of this Regulation.

CHAPTER II

PROVISIONS ON THE USE OF THE IDS SUBSYSTEM

Article 6. General Requirements

1. Public companies use the IDS account issued by the SSC and the company's public digital signature to perform electronic reporting and disclosure on IDS according to the guidance in this Regulation.

2. Public companies must register information about the person performing information disclosure as prescribed in Article 6 of Circular 96/2020/TT-BTC dated November 16, 2020 of the Minister of Finance guiding disclosure of information on the securities market. Registered information follows the model in the system user guide document (posted on the SSC's electronic portal). When there are changes to the person performing information disclosure, the company must update on IDS and is responsible for these changes.

Article 7. Technical Requirements

1. Computers used to send reports and disclose information:

   • Computers use one of the following Internet browsers: Internet Explorer, Firefox, or Chrome.
   • Computers must be connected to the internet.

2. Devices storing public digital certificates (Tokens) issued by public digital certificate service providers to the company.

Article 8. Data Requirements for Reports

1. Public companies send reports and disclosed information as electronic data files to IDS.

2. Report file format:

   • Report and disclosure form files on IDS have Excel or XBRL file formats. Public companies only use the latest form files downloaded from IDS, ensuring the order of columns and cells matches the form file exactly.
   • Attached files must be in PDF format.

3. Font format: Information entered into IDS must use Vietnamese with Unicode TCVN 6909:2001 font.

4. Public companies are not allowed to arbitrarily change the report form format on IDS. In case changes or corrections are needed, a written request must be submitted and approved by the SSC.

Article 9. Security Requirements

1. The report and disclosure document package on IDS must be signed by the public company's digital signature.

2. Public companies participating in the use of IDS must comply with regulations on access rights management; account management and usage; not distribute computer viruses, or use other accounts/passwords to penetrate the system.

Article 10. Rules for Issuing IDS Usage Accounts

1. Public companies not yet issued an IDS usage account shall follow this process:

Step 1: The public company completes the Registration Form for Participating in IDS Usage according to the model in the system user guide document and sends it to the SSC (Information Technology Department) or sends a soft copy with digital signature to the email: hotroids@ssc.gov.vn;

Step 2: The SSC (Information Technology Department) bases on the information on the Registration Form to create an account and assign IDS usage rights to the public company. IDS automatically sends account usage information via the company's registered email.

Step 3: After receiving account information, the public company accesses the address: https://ids.ssc.gov.vn, and performs the following tasks:

• Log in to the system with the issued account;
• Change the password immediately after successful login;
• Update the public company profile (if any).

2. In case the public company has already been issued an IDS usage account (old version) or has forgotten the password, the public company performs the following tasks:

• Access the address: https://ids.ssc.gov.vn;
• Click the "Forgot Password" button;
• Enter the login name and email address registered with the SSC;
• IDS will automatically send account information to the company's email;
• After receiving the email with account information, the company follows Step 3 of Clause 1 of this Article.

Article 11. Process for Sending Reports and Disclosing Information on IDS

1. In case of sending reports and disclosing information belonging to the financial report group, users perform the following steps: Step 1: Access the address https://ids.ssc.gov.vn. Step 2: Log in to IDS with the issued account. Step 3: Select the "Report Management" menu and choose the "Financial Report Group"; select the Report Form and click the "Add" button.

On the report submission screen, users enter data into the information fields (fields marked with * are mandatory).

Note: IDS supports the following data entry methods: Method 1: Enter data directly into the cells according to the program interface Form. Method 2: Enter data from Excel file

• Download the Excel form and enter data into the Excel file;
• On the "Send Report" screen, click "Load Excel Data", at which point the data is displayed on the program interface. Method 3: Enter data from XBRL
• Download the XBRL form and enter data into the XBRL file;
• On the "Send Report" screen, click "Load XBRL Data", at which point the data is displayed on the program interface. Step 4: Upload the full-text report file signed digitally. Step 5: Click the "Submit for Approval" button.

2. In case of sending reports and disclosing information belonging to the offering and issuance of securities group, users perform the following steps: Step 1: Access the address https://ids.ssc.gov.vn. Step 2: Log in to IDS with the issued account. Step 3: Select the "Report Management" menu and choose the "Offering and Issuance of Securities Report Group"; select the Report Form and click the "Add" button.

On the report submission screen, users enter data into the information fields (fields marked with * are mandatory).

Note: IDS supports the following data entry methods:

• Method 1: Enter data directly into the cells according to the program interface Form.
• Method 2: Enter data from Excel file (if available)
  • Download the Excel form and enter data into the Excel file;
  • On the "Send Report" screen, click "Load Excel Data", at which point the data is displayed on the program interface.

Step 4: Upload the full-text report file signed digitally.

Step 5: Click the "Submit for Approval" button.

3. In case of sending abnormal reports, reports disclosed upon request, and other periodic disclosures, users perform the following steps:

• Step 1: Access the address https://ids.ssc.gov.vn.
• Step 2: Log in to IDS with the issued account.
• Step 3: Select the "Report Management" menu and choose the corresponding Report Group; select the Report Form and click the "Add" button.

On the report submission screen, users enter data into the information fields (fields marked with * are mandatory).

• Step 4: Attach the report file signed digitally.
• Step 5: Click the "Submit for Approval" button.

(Details of the steps for the report submission process, report management, public company profile management, and digital signature usage are guided in the SSC's Information Disclosure System User Guide Document).

4. Digital Signature of Report Documents: Public companies digitally sign report documents using the digital signature tool of the digital signature service provider before uploading the report document file to IDS.

5. In case the SSC rejects the public company's report, the reason for rejection is notified by the SSC on the IDS "Report Management" screen. The public company must resubmit the report to the SSC within twenty-four (24) hours from receiving the SSC's notification.

Article 12. Rules on Updating Public Company Profiles

1. After receiving the IDS login account from the SSC, the public company accesses IDS at https://ids.ssc.gov.vn and selects the "Company Profile" item to declare or update the company profile according to the content prescribed in Clause 2, Article 3 of this Regulation.

2. Public companies are responsible for updating information about the company profile when changes related to the company profile occur. Updating the company profile is performed simultaneously with sending the information disclosure report via IDS as prescribed in Article 15 of this Regulation.

Article 13. Handling System Failures or Changes in Reporting System Address

1. In case the SSC's IDS encounters a failure or the address of the reporting and disclosure system changes, the SSC notifies the public company via: IDS or the SSC's electronic portal or via email, mobile phone number of the person performing information disclosure for the public company registered with the SSC.

2. In case the SSC's IDS encounters a failure, the public company sends reports in writing (outside the envelope clearly marked: Report and Disclosure Documents) or electronic files with digital signatures to the address specified in Clause 2, Article 19 of this Regulation. In this case, the time of receiving written disclosed information is determined by the postmark; the time of receiving disclosed information via email is determined by the time the email is received as displayed on the mail software.

After the failure is resolved, the SSC notifies via the methods specified in Clause 1 of this Article on the same working day, and the public company resubmits the electronic report via IDS.

Article 14. Rules on Account Management and Usage

1. Public companies are issued only one IDS access account including login name and password; Public companies are responsible for managing, using, and securing the issued account.

2. Public companies using IDS must change the account password upon first login and at least every three (03) months must change the password; Account passwords must be set at the "complex password" level.

3. In case of detecting a risk of leakage of account and password information, the public company immediately reports to the SSC (Information Technology Department) via email (sent file with digital signature)/fax and/or official letter. The SSC (Information Technology Department) will lock the usage account immediately upon receiving the report from the public company. The SSC (Information Technology Department) reissues the usage account to the public company (via the company's registered email) within one (01) working day from receiving the report from the public company.

Article 15. Information Reported and Disclosed via IDS

The information reported and disclosed via IDS includes:

1. Periodic, abnormal, requested reports, and other disclosures prescribed in Circular No. 96/2020/TT-BTC dated November 16, 2020 of the Ministry of Finance guiding disclosure of information on the securities market.

2. Reports and disclosures related to the offering and issuance of securities as prescribed in Decree No. 155/2020/ND-CP dated December 31, 2020 of the Government detailing the implementation of some articles of the Securities Law; Circular No. 118/2020/TT-BTC dated December 31, 2020 of the Minister of Finance guiding certain contents regarding the offering, issuance of securities, public tender offer, share buyback, registration of public companies, and cancellation of public company status.

CHAPTER III

GUIDELINES FOR REPORTING AND DISCLOSING INFORMATION BY UNLISTED PUBLIC COMPANIES, COMPANIES NOT REGISTERED FOR TRADING, AND LISTED ORGANIZATIONS AT THE HO CHI MINH CITY STOCK EXCHANGE

Article 16. Reporting and Disclosure Process for Unlisted Public Companies, Companies Not Registered for Trading, and Listed Organizations at the Ho Chi Minh City Stock Exchange

Unlisted public companies, companies not registered for trading, and listed organizations at the Ho Chi Minh City Stock Exchange perform reporting and disclosure via IDS according to the provisions in Chapter II of this Regulation.

CHAPTER IV

GUIDELINES FOR REPORTING AND DISCLOSING INFORMATION BY LISTED ORGANIZATIONS AND ORGANIZATIONS REGISTERED FOR TRADING AT THE HANOI STOCK EXCHANGE

Article 17. Reporting and Disclosure Process for Listed Organizations and Organizations Registered for Trading at the Hanoi Stock Exchange

1. For reports and disclosed information as prescribed in Clause 1, Article 15 of this Regulation: Listed organizations and organizations registered for trading at the Hanoi Stock Exchange perform reporting and disclosure through the Hanoi Stock Exchange's system interface.

2. For reports requested by the State Securities Commission and reports/disclosed information as prescribed in Clause 2, Article 15 of this Regulation: Listed organizations and organizations registered for trading at the Hanoi Stock Exchange send them on IDS according to the guidance in Chapter II of this Regulation.

3. Listed organizations and organizations registered for trading at the Hanoi Stock Exchange register and use the Hanoi Stock Exchange's reporting and disclosure system according to the guidance of the Hanoi Stock Exchange.

4. For reports and disclosed information already sent via the Hanoi Stock Exchange's system as prescribed in Clause 1 of this Article, listed organizations and organizations registered for trading at the Hanoi Stock Exchange are not required to send them on IDS.

5. In case the Hanoi Stock Exchange's system encounters a failure, listed organizations and organizations registered for trading perform according to the guidance of the Hanoi Stock Exchange.

CHAPTER V

IMPLEMENTATION ORGANIZATION

Article 18. Implementation Organization

1. The SSC organizes the implementation of technical and professional support for public companies using IDS as follows:

• The Information Technology Department is responsible for managing, administering, and operating IDS; guiding and providing technical support to public companies and related units during registration and use of IDS; guiding public companies to use digital signatures in electronic transactions as prescribed.

• The Public Company Supervision Department is responsible for guiding and providing professional support to public companies related to information disclosure activities.

• The Securities Offering Management Department is responsible for guiding and providing professional support to public companies related to offering and issuance of securities activities; answering questions (if any) of approved auditing organizations for units with public interest in the securities sector.

2. Public companies, listed organizations, and registered organizations are responsible for organizing implementation according to the provisions in this Regulation.

3. The Hanoi Stock Exchange organizes the implementation of technical and professional support for listed organizations and registered organizations using the Exchange's reporting and disclosure system.

Article 19. Information on Technical and Professional Support Units

1. For technical requirements Information Technology Department - State Securities Commission, Phone: 024.3934.0750; 024.3935.0177; 024.3926.2545; Email: hotroids@ssc.gov.vn.

2. For professional requirements

• Public Company Supervision Department - State Securities Commission: Phone: 024.3934.0750.

• Securities Offering Management Department - State Securities Commission: Phone: 024.3934.0750; Email: quanlychaoban@ssc.gov.vn.

3. Detailed information on IDS technical and professional support is posted on the SSC's Electronic Portal's IT Application Support Page at www.ssc.gov.vn and on the IDS homepage.

Article 20. Amendments and Supplements

1. During the implementation of this Regulation, if difficulties or obstacles arise, organizations and individuals are requested to promptly report to the SSC at the address in Article 19 of this Regulation for support and resolution.

2. The replacement, amendment, and supplement of this Regulation are decided by the Chairman of the SSC./.