delisting information, listing information, dividend information and information about
transactions.
The first is to store information about financial statements. Financial statements
plays an extremely important role for all businesses. This report is accurate metrics that
reflect all business activities of the entire business over a certain period of time. This is
also a database to assess the business situation and aim for future investment. According
to the Decision No. 15/2006/QD-BTC of March 20, 2006 and Circular No. 244/2009/TT-
BTC of December 31, 2009 of the Ministry of Finance, the financial statements of
enterprises must include: balance sheet, income statement, statement of cash flows and
notes to financial statements. These reports may be audited or have not been audited, be it
a combined report or individual report, which may be quarterly or yearly. To reduce the
complexity and difficulties in the data collection process and fit the scope of the topic, the
study focuses on 2 main types of reports: business results reports and balance tables –
reports published quarterly and un audited.
Delisting is a business that is excluded from the stock exchange and is no longer
listed or traded. When an enterprise exists on an exchange with consecutive loss-making
business results, it will be put on a warning of trading restrictions, especially if the
enterprise loses for 3 years, it will be mandatory to delist from the stock exchange.
Delisting information has a huge impact on stock prices as well as investor psychology,
so it needs to be stored for scrutiny.
Listing of securities means putting qualified public enterprises and companies into
trading at the Stock Exchange or the Securities Trading Center. The listed company is a
public company whose stock is allowed to sell on the stock market. This is considered the