Version 2013

Chart of Accounts (Field Name = KTOPL) is YAVN

Layer 0 (Column A-W) SKA1 VN G/L Account SKA1 SKA1 SKA1 Account Group

Type

Note

Level

Item

BS acct

P&L acct

2
3
4
5

7
100
110
111 11110000 11121000 11122000 11130000 X X X X X X X X X X X X X CA CA CA CA CA CA CA CA CA CA CA CA CA CA

112 11210010 11210011 11210020 11210021 11221010 11221011 11221020 11222010 11222020

113 11310000 x

4
5 5 5

120
121 128 129

4
5

130
131 13110000 13120000 13130000 13190000 13191000 13192000 X X X X X X CA CA CA CA CA CA

5 5

132 133 13310000 13311000 13320000 13330000 X X X X CA CA CA CA

5 5 5

134 135 136

Add

Follow VAS 5 138

13610000 X 13680000 X 13810000 X 13880000 X 5 139 13910000 X 13920000 X

CA CA CA CA CA CA

4
5

140
141 14110000 14120000 14130000 14180000 X X X X CA CA CA CA CA CA CA

142 14211000 X 14212000 X 14220000 X

5 5

143 144 14410000 X 14421000 X 14422000 X CA CA CA

145

4
5 5

150
151 15110000 X 152 15210000 15220000 15230000 15240000 X X X X X X X X X X CA CA CA CA CA CA CA CA CA CA CA CA CA CA CA CA CA

153 15310000 15320000 15330000 15340000 15350000 15360000

5 Add Add For WIP calculation For WIP calculation 5

154 15410000 X 15420000 15430000 X 155 15510000 X 15520000 X X

5 5 5

156 15610000 X 157 159 15910000 X 15940000 X CA CA

4
5 5

160
161 162

3
4
5

200
210
211 21110000 21120000 21130000 21140000 21150000 21180000 X X X X X X LTA LTA LTA LTA LTA LTA LTA LTA LTA LTA LTA LTA LTA LTA LTA LTA LTA LTA LTA LTA

Add

Follow VAS 5 5 212

21200000 X 213 21310000 21320000 21330000 21340000 21350000 21360000 21380000 5 2141 21411000 21412000 21413000 21414000 21415000 21418000 5 5 Add Equivalent with 213 2142 2143 21431000 21432000 21433000 21434000 21435000 21436000 21438000 X X X X X X X X x X X X X X X X X X X X

Add

Follow VAS

Add

Follow VAS

Add

Equivalent with 211

Add

Equivalent with 213

LTA LTA LTA LTA LTA LTA LTA

4
5 5 5 5

220
221 222 22210000 X 228 229 LTA

4
4

230
240 24110000 24120000 24130000 24210000 X X X X LTA LTA LTA LTA

Add Add

Follow VAS Follow VAS

24310000 X 24410000 X

LTA LTA

2
3
4
5

6
300
310
311 31110000 X 31121000 X 31122000 X LIAB LIAB LIAB LIAB LIAB LIAB LIAB LIAB LIAB LIAB LIAB LIAB LIAB LIAB LIAB

315 31510000 X 31521000 X 31522000 X

331 33110000 33120000 33130000 33180000 33181000 33182000 33190000 33191000 33192000 X X X X X X X X X

5 5

314 333 33311000 33311100 33312000 33320000 33331000 33332000 33340000 33350000 33360000 33370000 33380000 33390000 X X X X X X X X X X X X LIAB LIAB LIAB LIAB LIAB LIAB LIAB LIAB LIAB LIAB LIAB LIAB LIAB LIAB LIAB

Add

Follow VAS

Add

Follow VAS

334 33410000 X 33420000 X 33480000 X

5 5

336 338 33510000 33520000 33540000 33550000 33580000 33710000 33720000 33810000 X X X X X X X X LIAB LIAB LIAB LIAB LIAB LIAB LIAB LIAB

Add Add

Follow VAS Follow VAS

Add

Follow VAS

33820000 33830000 33840000 33850000 33860000 33870000 33880000 33890000

X X X X X X X X

LIAB LIAB LIAB LIAB LIAB LIAB LIAB LIAB

4
5

340
341 34110000 X 34121000 X 34122000 X LIAB LIAB LIAB LIAB LIAB LIAB

342 34210000 X 34221000 X 34222000 X

4
Add Add Add 5 Follow VAS, change from 4311 Follow VAS, change from 4312 Follow VAS, change from 4313

350
353 35310000 X 35320000 X 35330000 X LIAB LIAB LIAB

3
4
5

400
410
411 41110000 X 41120000 X EQTY EQTY EQTY EQTY EQTY EQTY EQTY EQTY EQTY EQTY

5 5

412 41200000 X 413 41311000 41312000 41321000 41322000 X X X X

414 41410000 X 41420000 X

5 5 5

415 41510000 X 416 417

4
5

420
421 42110000 X 42111000 X 42120000 X EQTY EQTY EQTY

5 5 5

431 441 44110000 X 461 EQTY

466

2
3
4
5
6
7

8
60
30
20
10
1 51110000 51110001 51130001 51130002 51130003 51130004 51210000 X X X X X X X REV REV REV REV REV REV REV

7 8

3 4 52100000 52100001 52100002 X X X X X X X X X REV REV REV REV REV REV REV REV REV

8 Add Follow VAS 8

5 53100000 6 53200000 53200001 53210000 53210001 53210002

8 6 5 5

7 11 21 22 60010000 60010001 60010002 60010003 60010004 60010005 60010006 60010007 60020000 60020001 60020002 60020003 60030000 60030001 60030002 60030003 60030004 60030005 60030006 X X X X X X X X X X X X X X X X X X X EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP

60040000 60040001 60040002 60040003 60040010 60040011 60040012 60040013 60080000 60080001 60080002 60080003 60080004 60080005 60080006 60080007 60080008 60080009 60080010 60080011 60080012 60080013 60080014 60080015 60080016 60080017 60080018 60080019 60080020 60080021 60080022 60080023 60080024 60080025 60080026 60080027 60080028 60080029 60080030 60080031 60080032 60080033 60080034 60080035 60080036 60080037 60080038 60080039 60080040 60080041 60080042 60080043

X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X

EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP

Change Desciption Overhead cost_Employee Cost Add Follow VAS Add Follow VAS Add Follow VAS Change Desciption Overhead cost_External services Add Follow VAS Move Belong to item 11 Move Belong to item 11 Move Belong to item 11 Move Belong to item 11 Move Belong to item 11 Move Belong to item 11 Move Belong to item 11 Move Belong to item 11 Move Belong to item 11 Move Belong to item 11 Move Belong to item 11 Move Belong to item 11 Move Belong to item 11 Move Belong to item 11 Move Belong to item 11 Move Belong to item 11 Move Belong to item 11 Move Belong to item 11 Move Belong to item 11 Move Belong to item 11 Move Belong to item 11 Move Belong to item 11 Move Belong to item 11 Move Belong to item 11 Move Belong to item 11 Move Belong to item 11 Move Belong to item 11

60080044 60080045 60080046 60080047 60080048 60080049 60080050 60080051 60080099 61120000 61120001 62110000 62120000 62130000 62140000 62150000 62160000 62200000 62200001 62710000 62720000 62730000 62740000 62770000 62780000 63200000 63200001 63200002 63200003 63200004 63200005 63200006 63200007 63200008 63200009 63200010 63200011 63200012 63200013 63200014 63200015 63200016 63200017 63200018 63200019 63200020 63200021 63200022 63200023 63200024 63201000 63210000

X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X

EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP

Move Move Move Move Move Move Move Move Move Move Move Move Move

Belong to item 11 Belong to item 11 Belong to item 11 Belong to item 11 Belong to item 11 Belong to item 11 Belong to item 11 Belong to item 11 Belong to item 11 Belong to item 32 Belong to item 32 Belong to item 32 Belong to item 32

63211000 63220000 63221000 63230000 63231000 63240000 63241000 63250000 63251000 63500000 63500001 63500002 63500003

X X X X X X X X X X X X X

EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP EXP

4
5 Change code Change code Change code Change code Change code Change code Change code Change code Change code Change code Change code Change code 51500000 51500001 51500002 51500003 51500004 51500005 51500006 51500007 51500008 51500009 51500010 51500011 5

40
31 51500000 51500001 51500002 51500003 51500004 51500005 51500006 51500007 51500008 51500009 51500010 51500011 32 63500004 63500005 63500006 63500007 63500008 X X X X X OTHE OTHE OTHE OTHE OTHE X X X X X X X X X X X X OTHI OTHI OTHI OTHI OTHI OTHI OTHI OTHI OTHI OTHI OTHI OTHI

4
5

50
41 51510001 51510002 51510003 51510004 51510005 X X X X X X X X X X X X OTHI OTHI OTHI OTHI OTHI OTHE OTHE OTHE OTHE OTHE EXP EXP

42 81110001 81110002 81110003

3
Add Add Follow VAS Follow VAS

70
82110001 82120001 99900000 99900001 X

SKAT

SKAT

SKB1 Planning level

SKB1 Field status gp

SKB1 House Bank

Short Text Long Text

Assets
CURRENT ASSETS & SHORT-TERM INVESTMENTS
Capital in Cash
Cash on hand Cash in hand Cash - VND in hand - VND Cash in hand Cash - USD in hand - USD Cash in hand Cash - EUR in hand - EUR Gold, silver Gold, etc silver, precious stone Cash in bank Cash in bank Cash VND-No. in bank VND - No.1 Bank VND-No.1 CashCleari in bank - VND - No.1 Clearing Cash in bank Cash VND-No. in bank VND - No.2 Bank VND-No.2 CashCleari in bank - VND - No.2 Clearing Cash in bank Cash USD-No. in bank USD - No.1 Bank USD-No.1 CashCleari in bank - USD - No.1 Clearing Cash in bank Cash USD-No. in bank USD - No.2 Cash in bank Cash EUR-No. in bank EUR - No.1 Cash in bank Cash EUR-No. in bank EUR - No.2 Cash in transit Cash in transit Cash in transit F0 F0 F0 F0 F0 B1 F0 B1 F0 B3 F0 F0 F0 YB01 YB01 YB01 YB01 YB05 YB05 YB05 YB05 YB05 YB05 YB05 YB05 YB05 YB01 200 210 200

Short-term investiments
Short-term securities Other short-term investments Provision from the diminution in value of

Accounts receivable
Accounts receivable - Trade AR - domestic Receivable - Domestic AR - foreignReceivable - foreign AR - one time Receivable - one time Customer down Customer paymen down payment AR DomesticARForeign - Domestic - Foreign currency valuation AR Foreign AR - Foreign - Foreign - Foreign currency valuation Prepayment to suppliers VAT deductible VAT - Goods VAT and - Serv Goods and Service VAT - Tax clearing VAT - Tax clearing VAT - fixed VAT assets - fixed assets VAT - Imported VAT - Imported Intercompany receivable Investment in equity of subsidiaries Other receivable from subsidiaries YB67 YB67 YB67 YB67 YB01 YB01

YB01 YB01 YB01 YB01

IC receivable Capital in Branch IC receivable Intercompany receivable Other receivable Shortage ofShortage asset of asset Other receivable Other receivables Provision for doubtful debts Prov. bad debt Provision LOCAL for bad debt of local customers Prov. bad debt Provision FOREI for bad debt of foreign customers

YB01 YB01 YB01 YB01 YB01 YB01

Other current assets

Advances Advance forAdvance salary for salary Advance forAdvance travelli for travelling Advance forAdvance business for business acitivities Other advance Other advance Prepaid expenses Renting house Renting house expenses Inssurance expenses Inssurance expenses Deferred expenses Deferred expenses Deferred expenses Shortage of assets awaiting resolution Mortages deposit-VND Short term mortages, deposit- VND Mortages deposit-USD Short term mortages, deposit- USD Mortages deposit-EUR Short term mortages, deposit- EURO Short-term deposits mortgages and collater YB01 YB01 YB01 YB01 YB01 YB01 YB01

YB01 YB01 YB01

Inventories
Goods in transit Goods in transit Goods in transit Raw materials Main materials Main materials Operating supply Operating supply Packages Packages Services Services Tools and supplies Intrument and Intrument tools and tools Resuable packaging Resuablem packaging materials Tools for rent Tools for rent Spare partsSpare parts Management Management instrumen instrument Safety Instrument Safety Instrument Work in progress Work in process Work in process P&L Acc WIP P&L calculation Acc WIP calculation BS Acc WIP BS calculation Acc WIP calculation Finished goods Finished goods Finished goods Semi-finished Semi-finished goods goods Merchandise inventory Trading goods Trading goods Goods on consignment Provision for decline in inventory Prov. devaluation Provision of for devaluation of stock Prov. work in Provision proces for work in process YB01 YB06 YB06 YB06 YB06 YB06 YB06 YB06 YB06 YB06 YB06 YB06 YB06 YB06 YB06 YB06 YB06

YB01 YB01

Expenditures from subsidies of state budget

Prior year budget Current year budget

FIXED ASSETS & LONG-TERM INVESTMENTS

Fixed assets
Tangible fixed assets Building Tangible FA - Building Machinery and Tangible equipm FA - Machinery and equipments transportation Tangible equip FA - transportation equipments Office equipments Tangible anFA - Office equipments and furniture Plant and cattle Tangible FA - Plant and cattle Other FA Tangible FA - Other FA Finance lease assets Leasing Leasing Intangible fixed assets Land use right Land use right Rights of issue Rights of issue Patent and invention Patent and invention Trade markTrade mark Computer software Computer software License and License Franchis and Franchise Other IFA Other IFA Tangible fixed assets - Accumulated depreciat Dep. Building Depreciation - Building Dep. Machinery Depreciation and e - Machinery and equipments Dep. transportation Depreciation - transportation equipments Dep. Office Depreciation equipmen - Office equipments and furniture Dep. Plant and Depreciation Cattle - Plant and cattle Dep. Other FA Depreciation - Other FA Finance lease assets - Accumulated depreciati Intangible fixed assets - Accumulated depreci Dep. - LandDepreciation use righ - Land use right Dep. - Rights Depreciation of iss - Rights of issue Dep. - Patent Depreciation and in - Patent and invention Dep. - Trade Depreciation mark - Trade mark Dep. - Computer Depreciation soft - Computer software Dep. - Licence Depreciation and F - License and franchise Dep. - Other Depreciation IFA - Other IFA YB07 YB07 YB07 YB07 YB07 YB01 YB07 YB07 YB07 YB07 YB07 YB07 YB07 YB01 YB07 YB07 YB07 YB07 YB07 YB01

YB07 YB07 YB07 YB07 YB07 YB07 YB01

Long-term investments
Long-term securities Share in joint-venture Capital constributio Individual capital constribution Other long-term investments Provision for decline in long-term investm YB07

Construction in progress
Long-term deposits FA piror to commissi FA piror to commissioning Construction Construction work work Major repairMajor in prog repair in progress Long term advance Long term ex advance expenses YB07 YB07 YB07 YB01

Deffered income Deffered tax income tax assets Longterm Mortages Long term mortages, deposit

YB01 YB01

Liab+Equity
LIABILITIES
Current liabilities
Short-term borrowings STB VNDShort term borrowings - VND STB USDShort term borrowings - USD STB EUR Short term borrowings - EUR Current portion of long-term debt CPLTL-VND Current portion of long term liabilities - VND CPLTL-USD Current portion of long term liabilities - USD CPLTL-EUR Current portion of long term liabilities - EUR Accounts payable-trade Local trade Local credit trade credit Foreign trade Foreign credit trade credit Trade creditTrade - one credit t - one time GR/IR Goods receipt / Invoice receipt GR/IR ajustment GR/IR ajustment GR/ NO IR Goods receipt/Invoice not receipt Down payment Down forpayment ven for vendors AP Dome - Foreign AP - Domestic cu - Foreign currency valuation AP Foreign AP - Foreign - Foreign - Foreign currency valuation Advances from customers Taxes and payable to state budget Output VATOutput VAT Output VATOutput clearing VAT clearing VAT-Imported VAT-Imported goods goods Excise tax Excise tax Imported tax Imported tax Exported tax Exported tax Corporate Income Corporate tax Income tax Personal income Personal tax income tax Natural resource Natural tax resource tax Land tax Land tax Other tax Other tax Taxes, fees,.. Taxes, fees,.. Payable to employees Payables toPayables local em to local employees Payables toPayables foreign to foreign employees Other payables Other to payables em to employees Intercompany payable Other payable Annual leave Annual days leave days Donation for Donation resigni for resigning, leaving Income fees Income fees Electric, water Electric, expe water expenses Other accrued Other expens accrued expensed AP - Construction AP - Construction Service Service Surplus assets Surplus assets YB01 YB01 YB01 YB01 YB01 YB01 YB67 YB67 YB67 YB45 YB01 YB01 YB67 YB01 YB01

YB01 YB01 YB01 YB01 YB01 YB01 YB01 YB01 YB01 YB01 YB01 YB01 YB01 YB01 YB01

YB01 YB01 YB01 YB01 YB01 YB01 YB01 YB01

Trade unionTrade fee union fee Sosial insurance Sosial insurance Health insurance Health insurance Privatization Privatization payable payable Short-term Short-term deposits received deposits received Deferred revenue Deferred revenue Other payables Other payables Unemployment insurance insurance Unemployment

YB01 YB01 YB01 YB01 YB01 YB01 YB01 YB01

Long-term liabilities
LTB - VND LTB - USD LTB - EUR LTL - VND LTL - USD LTL - EUR Long-term borrowings Long term borrowings - VND Long term borrowings - USD Long term borrowings - EUR Long-term liabilities Long term liabilities - VND Long term liabilities - USD Long term liabilities - EUR YB01 YB01 YB01 YB01 YB01 YB01

Others
Long-term liabilities Reward fund Reward fund Welfare fund W elfare fund Used for Fixed Used asset for Fixed assets YB01 YB01 YB01

OWNER'S EQUITY
Capital sources and funds
Paid in Capital Stock capital Stock capital Other capital Other capital Differences upon asset revaluation RevaluationRevaluation of FAs of FAs Foreign exchange differences ERD - Increase ERD at the end of financial year - Increase ERD - Decrease ERD at the end of financial year - Decrease ERD - Increase ERD in construction work - Increase ERD - Decrease ERD in construction work - Decrease Business development funds Investment and Investment devel and development fund Research and Research trainin and training fund Financial reserved funds Reserve financial Reserve fu financial fund Undistributed earnings Funds for capital expenditures YB01 YB01 YB01 YB01 YB01 YB01 YB01 YB01 YB01 YB01

Budget sources
Retained earning RE- previous REyear previous year Un-reasionable Un-raisionable expen expenses of previous year RE-current year RE-current year Bonus and welfare Capital resource for construction Capital expenditure Capital expenditure fund Administrative capital source YB01 YB01 YB01

YB01

Capital turn into fixed assets

PROFIT & LOSS

Net profit before tax
Operating income
Gross margin
Net income
Gross sales Sales -Domestic Sales of goods-Domestic Sales -Export Sales of goods-Export Revenue third Revenue Party third Party Direct SalesDirect Sales Service andService repair i and repair income Management Management Services Services Intercompany Intercompany Sales G Sales G Less deductions Sales discounts Discount onDiscount Collecti on Collection Customer Discounts Customer f Discounts for Early Payment Unjustified Customer Unjustified Customer Discounts Sales returns Sale returnsSale returns Sales rebate Rebates Rebates Sales Bonuses Sales Bonuses Sales Deductions Sales Deductions (material) (Consumer Products) Other SalesOther Deductio Sales Deductions Sales deductions Sales Ser deductions Service Provider Turnover taxes and Export duty Cost of goods sold Selling expenses General & administration expenses Salaries & Wages Salaries -b & Wages - basic Salaries & Wages Salaries -o & Wages - overtime Redundancy Redundancy Payments Payments Directors' Salaries Directors' Salaries Directors' Remunerat Directors' Remuneration Sickness and Sickness Materniand Maternity Pay Holiday PayHoliday Pay Employee Bonuses Employee Bonuses Electricity Electricity Water Water Gas Gas Telephone Telephone Postage Postage Printing Printing Office Stationery Office Stationery Repairs & Renewals Repairs & Renewals EDP Supplies EDP Supplies Other Maintenance Other Maintenance Co Costs Building Maintenance Building Maintenance YB29 YB29 YB36 YB36 YB36 YB29 YB29

YB29 YB01 YB01 YB01 YB01 YB29 YB29 YB29 YB29

YB04 YB04 YB04 YB04 YB04 YB04 YB04 YB04 YB04 YB04 YB04 YB04 YB04 YB04 YB04 YB04 YB04 YB23 YB23

Buildings Depreciati Buildings Depreciation Expense Machinery & Machinery Equipmen & Equipment Maintenance Vehical Depreciation Vehical Depreciation Expense Office Equipment Office Dep Equipment Depreciation Expense Amortisation Amortisation Expense Expense - Land use right Patents andPatents Royaltie and Royalties Depreciation Expense Trade mark Trade Depreciat mark Depreciation expense Capitalised Capitalised Software Software Depreciation Expense Premises Insurance Premises Insurance Inbound Freight Inbound & Ca Freight & Carriage Raw material Raw 2 consu material 2 consumption Vehicle Insurance Vehicle Insurance Outbound Freight Outbound & C Freight & Carriage Property Rent Property Rent Shipping costs Shipping costs Property Rates Property Rates Recruitment Recruitment Expenses Expenses Miscellaneous Miscellaneous Expens Expenses Inbound Freight Inbound & Ca Freight & Carriage Education &Education Training & Training Cleaning & Laundry Cleaning & Laundry SSP Reclaimed SSP Reclaimed Heating & Air Heating Condit& Air Conditioning SMP Reclaimed SMP Reclaimed Gardening Gardening Fares Fares Fares - Staff Fares T&E - Staff T&E Accommodation Accommodation - dome - domestic Employers National Employers I National Insurance Contributions Accommodation Accommodation - inte - international Pension Scheme Pension Contr Scheme Contributions AccomationAccomation - Staff T - Staff T&E Employers Liability Employers Liability Insurance Subsistence Subsistence - domest - domestic Private Healthcare Private E Healthcare Expenses Subsistence Subsistence - intern - international Other Personnel OtherExpe Personnel Expenses Subsistence Subsistence - Staff - Staff T&E Employee Expenses Employee &Expenses & Trip Costs Entertainment Entertainment - dome - domestic Employee Insurance Employee C Insurance Contributions Entertainment Entertainment - inte - international Employee Insurance Employee C Insurance Contributions Entertainment Entertainment - Staf - Staff T&E Travel Costs Travel - Other Costs - Other Vehicle HireVehicle Hire Vehicle Repairs Vehicle & Se Repairs & Servicing Vehicle Licences Vehicle Licences Vehicle Fuel Vehicle & Oil Fuel & Oil Vehicle Miscellaneou Vehicle Miscellaneous Expenses Legal Fees Legal Fees Audit Fees Audit Fees

YB04 YB23 YB04 YB04 YB04 YB04 YB04 YB04 YB04 YB04 YB03 YB04 YB04 YB04 YB04 YB04 YB04 YB64 YB04 YB04 YB04 YB04 YB04 YB04 YB04 YB04 YB69 YB69 YB04 YB04 YB04 YB04 YB04 YB04 YB04 YB04 YB04 YB69 YB69 YB04 YB04 YB69 YB04 YB04 YB04 YB04 YB04 YB04 YB04 YB04 YB04 YB04

Accountancy Accountancy Fees Fees Consultancy Consultancy Fees Fees External Services External Services Other Professional Other Professional F Fees Bad Debt Expense Bad Debt Expense Expense forExpense allowed for allowed Equipment Hire Equipment Hire Advertising Advertising Costs Costs CO - FI reconciliati CO - FI reconciliation posting Purchased services Purchased services Purchased Services Purchased - Services - Additional Costs Raw Materials Raw - cons Materials - consumed Finished Goods Finished - con Goods - consumed Packing Materials Packing - Materials - consumed Spare PartsSpare - consum Parts - consumed ComponentComponent Material - Material - Consumed Tading goods Tading - Consu goods - Consumed Salaries & Wages Salaries -b & Wages - basic Salaries & Wages Salaries -o & Wages - overtime Casual Wages Casual Wages Overhead cost_Raw Overhead materials cost_Raw materials Overhead cost_Equipment Overhead cost_Equipment Overhead cost_Depreciation Overhead cost_Depreciation Transportation Transportation fee fee Overhead cost_Others Overhead cost_Others cost cost Raw Materials Raw - COGS Materials - Cost of Goods Sold External Service-Sub External Service-Sub Contract Price Variances Price-FOC Variances -FOC Price Variances Price-FOC Variances -FOC Production Variance Production Variance Gain / Loss Loss from price Lossdiff from price differences of own products Gain from price Gaindiff from price differences of own products Vendor Consignment Vendor Consignment P Price Gains/Losses Stock Transfer Stock Gains Transfer Gains Work in Progress Work in - IProgress - Inventory Change Loss-freightLoss-freight differe differences Loss-freightLoss-freight differe differences Gain from inv. Gain recei from inv. receipt small differences (MM) Stock Transfer Stock Losse Transfer Losses Provision for Provision Invent for Inventory(Trading) Stock - Inventory Stock Ex - Inventory Expired Gain Inventory-Diffe Gain Inventory-Difference Loss Inventory-Diffe Loss Inventory-Difference Stock Count Stock Gain/Los Count Gain/Loss Stock Count Stock Gain/Los Count Gain/Loss Misc Stock Costs Misc Stock Costs Production Order Production Set Order Settlement - Variance Fee third party Fee with third party with hours (Service Provider) Third party material Third party material (Service Provider) External Procurement External Procurement Costs Raw Materials Raw - COGS Materials - Cost of Goods Sold - With cost ele Finished Goods Finished - Cos Goods - Cost of Goods Sold

YB04 YB04 YB04 YB04 YB01 YB01 YB04 YB04 YB04 YB33 YB04 YB03 YB03 YB03 YB03 YB30 YB30 YB04 YB04 YB04 YB04 YB04 YB04 YB04 YB04 YB03 YB03 YB14 YB14 YB30 YB14 YB14 YB14 YB01 YB30 YB14 YB14 YB14 YB01 YB30 YB18 YB14 YB14 YB25 YB03 YB14 YB36 YB69 YB69 YB33 YB30 YB30

Finished Goods Finished - COG Goods - Cost of Goods Sold - With cost el Packing Materials Packing - Materials - Cost of Goods Sold Packing Materials Packing - Materials - Cost of Goods Sold - With cost Spare PartsSpare - COGS Parts - Cost of Goods Sold Packing Materials Packing - Materials - Cost of Goods Sold - With cost Comp. Parts Comp. - CostParts o - Cost of Goods Sold Comp. Parts Comp. - COGS Parts - - Cost of Goods Sold - With cost eleme Trading goods Trading - Cost goods - Cost of Goods Sold Trading goods Trading - COGS goods - Cost of Goods Sold - With cost ele Bank Interest Bank Paid Interest Paid Bank Charges Bank Paid Charges Paid Realised Foreign Realised ExcForeign Exchange Losses Unrealised Foreign Unrealised E Foreign Exchange Losses

YB30 YB30 YB30 YB30 YB30 YB30 YB30 YB30 YB30 YB01 YB04 YB01 YB01

Profits from financial activities

Income from financial activities Other Operating Other Inco Operating Income Discount Received Discount Received Realised Foreign Realised ExcForeign Exchange Gains Unrealised Foreign Unrealised E Foreign Exchange Gains Rental Income Rental Income Outbound Freight Outbound Inc Freight Income Dividend Income Dividend Income Investment Income Investment Income Interest Income Interest Income Loan Income Loan Income Discount Fee Discount IncomeFee Income Gain from allow Gaindiff from allow differences Expenses from financial activities Interest expense Interest expense CorporationCorporation Tax Expe Tax Expense Overseas Tax Overseas Expense Tax Expense Deferred Tax Deferred Expense Tax Expense Other Operating Other Inco Operating Income YB04 YB01 YB01 YB01 YB04 YB04 YB04 YB01 YB01 YB01 YB04 YB04 YB04 YB04 YB04 YB01 YB04

Extraordinary gains
Extraordinary income Extraordinary Extraordinary Gain f Gain from Fixed Asset Retirement Other Extraordinary Other Extraordinary Income Extraordinary Extraordinary revenu revenue post capitalization Gains from Gains Write-ups from Write-ups Clearing-estimated Clearing-estimated d depreciation on fixed assets Extraordinary expenses Extraordinary Extraordinary Loss f Loss from Fixed Asset Retirement Other Extraordinary Other Extraordinary Charges Sales Contact Sales Manage Contact Manager - Sales Suspense YB52 YB13 YB29 YB01 YB08 YB01 YB13 YB01 YB01 YB01 YB01 YB06

Profit tax
Current business Current income business tax charge income tax charge Deffered business Deffered income business tax charge income tax charge Zero-Balance Zero-Balance Clearin Clearing (NO Cost Element) Initial entry accoun Initial entry account

SKB1 Account ID

SKB1

SKB1

SKB1 Interest indic.

SKB1 Acct currency

SKB1 Rel.cash flow

SKB1 Auto. posting

SKB1

Reconcil.I Tax D category

SKB1 OI managem Line items ent

VND USD EUR VND 0001 0001 USD VND 2 VND VND VND USD USD USD EUR EUR

X X X X X X X X X X X X X X

X X X

D D D D

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X X X X X X

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VND VND VND VND

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A A A A A A A

A A A A A

A A A A A A

VND VND VND VND VND VND VND

X X X X X X X

VND

A A A

VND VND VND VND

X X X X

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VND USD EUR VND USD EUR K K K VND VND VND VND VND VND VND VND VND

X X X X X X X X X X X X X X X X X X

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VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND

X X X X X X X X X X X X X X X X X X

VND VND VND VND VND VND VND VND

X X X X X X X X

VND VND VND VND VND VND VND VND

X X X X X X X X

X X X X X X X X

VND USD EUR VND USD EUR

X X X X X X

X X X X X X

VND VND VND

X X X

X X X

VND VND VND VND VND VND VND VND VND VND

X X X X X X X X X X

VND VND VND

X X X

VND

+ + + + + + +

VND VND VND VND VND VND VND

X X X X X X X

VND VND VND VND VND VND VND VND VND

X X X X X X X X X

+ + + + + +

VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND

X X X X X X X X X X X X X X X X X X X

VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND VND

X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X

+ -

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X X X X X X X X X X X X X X X X X

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VND VND VND VND VND VND VND VND VND VND VND VND

X X X X X X X X X X X X

SKB1

Sort key

SKB1 Pstg w/o tax allowed

SKB1 Balances in LC

Layer 1 (Column Y-AA) CSKB CSKB Cost Use/branc Cost Element h Element Category

Layer 2 (Column AC-AD) Document splitting Functional category Area

001 001 001 001 001 001 001 001 001 001 001 001 001 001

X X X X X

04000 04000 04000 04000 04000 04000 04000 04000 04000 04000 04000 04000 04000 01000

001 001 001 001 001 001

02000 02000 02000 02000 01000 01000

001 001 001 001

X X X X

05100 05100 05100 05100

001 001 001 001 001 001

01000 01000 01000 01000 01000 01000

001 001 001 001 001 001 001

01000 01000 01000 01000 01000 01000 01000

001 001 001

01000 01000 01000

001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001

01000 06000 06000 06000 06000 06000 06000 06000 06000 06000 06000 06000 06000 06000 06000 06000 06000

001 001

01000 01000

001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001

x x x x x

90 90 90 90 90

07000 07000 07000 07000 07000 07000 07000

x x x x x

90 90 90 90 90

07000 07000 07000 07000 07000 07000 07000 07000 07000 07000 07000 07000 07000

001 001 001 001 001 001 001

07000 07000 07000 07000 07000 07000 07000

001

90

07000

001 001 001 001

07000 07000 07000 07000

001 001

01000 01000

001 001 001 001 001 001 001 001 001 001 001 001 001 001 001

01000 01000 01000 01000 01000 01000 03000 03000 03000 01000 01000 01000 03000 01000 01000

001 001 001 001 001 001 001 001 001 001 001 001 001 001 001

05100 05100 05100 01000 01000 01000 01000 01000 01000 01000 01000 01000 01000 01000 01000

001 001 001 001 001 001 001 001

01000 01000 01000 01000 01000 01000 01000 01000

001 001 001 001 001 001 001 001

01000 01000 01000 01000 01000 01000 01000 01000

001 001 001 001 001 001

01000 01000 01000 01000 01000 01000

001 001 001

01000 01000 01000

001 001 001 001 001 001 001 001 001 001 X X X

01000 01000 01000 01000 01000 01000 01000 01000 01000 01000

001 001 001

X X X

01000 01000 01000

001

01000

001 001 001 001 001 001 001

X X X X X X X

x x

11 11

30000 30000 30000 30000 30000 30000 30000

031 X 001 031 001 X 001 001 001 001 031 X X X X X x x 12 12

30000 30000 30000 30000 30000 30000 30000 30000 30000

x X

12

008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008

X X X

X X X X X X X X X X X

x x x x x x x x x x x x x x x x x x x

1 1 1 1 1 1 3 3 1 1 1 1 1 1 1 1 1 1 1

20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000

001 008 001 001 001 001 001 001 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008 008

X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X

x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 3 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000

008 008 008 008 001 037 008 008 001 008 008 008 008 008 008 001 001 008 008 008 008 008 008 008 008 008 008 001 001 001 001 001 001 001 001 001 001 001 001 001 008 001 001 001 001 001 036 008 008 008 001 001

X X X X X X X X X X X X X

x x x x x x x x x x x x x x x x x x x x x x

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

X X X X X X

x x x x x x x

1 1 1 1 1 1 1

X X X X X X X

x x x x x x x x x x x x x

12 1 1 1 1 1 1 1 1 1 1 1 1

X X X X X X

20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000

001 001 001 001 001 001 001 001 001 001 001 037 037

X X X X X X

x x x x x x x x

1 1 1 1 1 1 1 1

20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000

001 001 037 037 001 001 X 001 001 001 001 001 001 001 001 001 001 001

x x x x x x x x x x x

1 1 1 1 1 1 1 1 1 1 1

30000 30000 30000 30000 30000 30000 30000 30000 30000 30000 30000 30000 20000 20000 20000 20000 20000

001 X 001 X 001 X 001 001 001 001 X 001 001 001 001 001

30000 30000 30000 30000 30000 20000 20000 20000 20000 20000 01000 01000

Layer 1 (Column AR-AT)

Layer 2 (Column AV-AW)

YAVN Balance Sheet Best Practices Vietnam | |-- 8 PROFIT & LOSS | | | |-- 60 Net profit before tax | | | | | |-- 30 Operating income | | | | | | | |-- 20 Gross margin | | | | | | | | | |-- 10 Net income | | | | | | | | | | | |-- 01 Gross sales | | | | | | | | | | | | | |-- YAVN0051000000 - 0051299999 X|X | | | | | | | | | | | | | |-----0051110000 Sales of goods-Domestic | | | | | | |-----0051110001 Sales of goods-Export | | | | | | |-----0051130001 Revenue third Party | | | | | | |-----0051130002 Direct Sales | | | | | | |-----0051130003 Service and repair income | | | | | | |-----0051130004 Management Services | | | | | | |-----0051130005 Revenue expense (Service provider) | | | | | | |-----0051210000 Intercompany Sales G | | | | | | | | | | | |-- 03 Less deductions | | | | | | | | | | | |-- 04 Sales discounts | | | | | | | | | | | | | |-- YAVN0052100000 - 0052199999 X|X | | | | | | | | | | | | | |-----0052100000 Discount on Collection | | | | | | |-----0052100001 Customer Discounts for Early Payment | | | | | | |-----0052100002 Unjustified Customer Discounts | | | | | | | | | | | |-- 05 Sales returns | | | | | | | | | | | | | |-- YAVN0053100000 - 0053199999 X|X | | | | | | | | | | | | | |-----0053100000 Sale returns | | | | | | | | | | | |-- 06 Sales rebate | | | | | | | | | | | | | |-- YAVN0053200000 - 0053299999 X|X | | | | | | | | | | | | | |-----0053200000 Rebates

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| | | | |-----0053200001 Sales Bonuses | | | | |-----0053210000 Sales Deductions (material) (Consumer Produ | | | | |-----0053210001 Other Sales Deductions | | | | |-----0053210002 Sales deductions Service Provider | | | | | | | |-----07 Turnover taxes and Export duty | | | | | |-- 11 Cost of goods sold | | | | | |-----YB20 - YB20 Production | | |-----YB99 - YB99 Dummy functional area | | | |-- 21 Selling expenses | | | | | |-- YB30 - YB39 | | | | | |-----YB30 Sales and Distribution | | |-----YB35 Marketing | | | |-- 22 General & administration expenses | | | |-- YB40 - YB59 | | | |-----YB40 Administration | |-----YB50 Research & Development | |-- 40 Profits from financial activities | | | |-- 31 Income from financial activities | | | | | |-----YAVN0071100000 - 0071109999 X|X | | | |-- 32 Expenses from financial activities | | | |-- YAVN0063500000 - 0063599999 X|X | | | |-----0063500000 Bank Interest Paid | |-----0063500001 Bank Charges Paid | |-----0063500002 Realised Foreign Exchange Losses | |-----0063500003 Unrealised Foreign Exchange Losses | |-----0063500004 Interest expense | |-----0063500005 Corporation Tax Expense | |-----0063500006 Overseas Tax Expense | |-----0063500007 Deferred Tax Expense | |-----0063500008 Other Operating Income | |-- 50 Extraordinary gains

| | | | | |-- 41 Extraordinary income | | | | | | | |-- YAVN0071110000 - 0071119999 X|X | | | | | | | |-----0071110001 Extraordinary Gain from Fixed Asset Retirement | | | |-----0071110002 Other Extraordinary Income | | | |-----0071110003 Extraordinary revenue post capitalization | | | |-----0071110004 Gains from Write-ups | | | |-----0071110005 Clearing-estimated depreciation on fixed assets | | | | | |-- 42 Extraordinary expenses | | | | | |-- YAVN0081110000 - 0081119999 X|X | | | | | |-----0081110001 Extraordinary Loss from Fixed Asset Retirement | | |-----0081110002 Other Extraordinary Charges | | |-----0081110003 Sales Contact Manager - Sales Suspense | | | |-- 70 Current business income tax charge | | | | | |-- YAVN0082110000 - 0082119999 X|X | | | | | |-----0082110001 Current business income tax charge | | | |-- 80 Deffered business income tax charge | | | |-- YAVN0082120000 - 0082129999 X|X | | | |-----0082120001 Deffered business income tax charge | |-----1 No text exists Fin. Statement Notes |-----2 No text exists Not assigned |-----3 No text exists P+L result |-----4 No text exists Net result: loss |-----5 No text exists Net result: profit |-- 6 Liab+Equity Liabilities and Equity | | | |-- 300 LIABILITIES | | | | | |-- 310 Current liabilities | | | | | | | |-- 311 Short-term borrowings | | | | | | | | | |-- YAVN0031100000 - 0031199999 X|X | | | | | | | | | | | |-----0031110000 Short term borrowings - VND

| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |

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| | |-----0031121000 Short term borrowings - USD | | |-----0031122000 Short term borrowings - EUR | | | |-- YAVN0031500000 - 0031599999 X|X | | | |-----0031510000 Current portion of long term liabilities - VND | |-----0031521000 Current portion of long term liabilities - USD | |-----0031522000 Current portion of long term liabilities - EUR | |-- 312 Accounts payable-trade | | | |-- YAVN0033100000 - 0033189999 X|X | | | |-----0033110000 Local trade credit | |-----0033120000 Foreign trade credit | |-----0033130000 Trade credit - one time | |-----0033180000 Goods receipt / Invoice receipt | |-----0033181000 GR/IR ajustment | |-----0033182000 Goods receipt/Invoice not receipt | |-- 313 Advances from customers | | | |-----YAVN0013190000 - 0013190000 X|X Customer down payment | |-- 314 Taxes and payable to state budget | | | |-- YAVN0033300000 - 0033399999 X|X | | | |-----0033311000 Output VAT | |-----0033311100 Output VAT clearing | |-----0033312000 VAT-Imported goods | |-----0033320000 Excise tax | |-----0033331000 Imported tax | |-----0033332000 Exported tax | |-----0033340000 Corporate Income tax | |-----0033350000 Personal income tax | |-----0033360000 Natural resource tax | |-----0033370000 Land tax | |-----0033380000 Other tax | |-----0033390000 Taxes, fees,.. | |-- 315 Payable to employees | | | |-- YAVN0033400000 - 0033499999 X|X | | | |-----0033410000 Payables to local employees | |-----0033420000 Payables to foreign employees

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| |-----0033450000 Travel expense payable | |-----0033480000 Other payables to employees | |-- 316 Accruals | | | |-- YAVN0033500000 - 0033599999 X|X | | | |-----0033510000 Annual leave days | |-----0033520000 Donation for resigning, leaving | |-----0033540000 Income fees | |-----0033550000 Electric, water expenses | |-----0033580000 Other accrued expensed | |-- 317 Intercompany payable | | | |-----YAVN0033600000 - 0033699999 X|X | |-- 318 Payables to construction contract progress | | | |-- YAVN0033700000 - 0033799999 X|X | | | |-----0033710000 AP - Construction | |-----0033720000 Service | |-- 319 Other payable | | | |-- YAVN0033800000 - 0033869999 X|X | | | |-----0033810000 Surplus assets | |-----0033820000 Trade union fee | |-----0033830000 Sosial insurance | |-----0033840000 Health insurance | |-----0033850000 Privatization payable | |-----0033860000 Short-term deposits received | |-- 320 Provision for short term payables | | | |-----YAVN0035200000 - 0035299999 X|X | |-- 321 Reward and Welfare fund | |-- YAVN0035300000 - 0035399999 X|X | |-----0035310000 Reward fund |-----0035320000 Welfare fund |-----0035330000 Used for Fixed assets

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| |-- 330 Long-term liabilities | | | |-----331 Long term payable - trade | |-----332 Long term intercompany payables | |-- 333 Other long term payables | | | | | |-----YAVN0034400000 - 0034499999 X|X | | | |-- 334 Long term borrowings | | | | | |-- YAVN0034100000 - 0034399999 X|X | | | | | |-----0034110000 Long term borrowings - VND | | |-----0034121000 Long term borrowings - USD | | |-----0034122000 Long term borrowings - EUR | | |-----0034210000 Long term liabilities - VND | | |-----0034221000 Long term liabilities - USD | | |-----0034222000 Long term liabilities - EUR | | | |-- 335 Deferred income tax payables | | | | | |-----YAVN0034700000 - 0034799999 X|X | | | |-- 336 Provision fund for unemployment | | | | | |-----YAVN0035100000 - 0035199999 X|X | | | |-----337 Provision for long term payables | |-- 338 Unearned revenue | | | | | |-- YAVN0033870000 - 0033879999 X|X | | | | | |-----0033870000 Deferred revenue | | | |-- 339 Science & technology development fund | | | |-----YAVN0035600000 - 0035699999 X|X | |-- 400 OWNER'S EQUITY | |-- 410 Capital sources and funds | | | |-- 411 Paid in Capital | | | | | |-- YAVN0041110000 - 0041119999 X|X | | | | | |-----0041110000 Stock capital

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| |-- 412 Share Premiums | | | |-- YAVN0041120000 - 0041129999 X|X | | | |-----0041120000 Other capital | |-- 413 Other capitals | | | |-----YAVN0041180000 - 0041189999 X|X | |-- 414 Treasury shares | | | |-----YAVN0041900000 - 0041999999 X|X | |-- 415 Differences on asset revaluation | | | |-- YAVN0041200000 - 0041299999 X|X | | | |-----0041200000 Revaluation of FAs | |-- 416 Foreign exchange differences | | | |-- YAVN0041300000 - 0041399999 X|X | | | |-----0041311000 ERD at the end of financial year - Increase | |-----0041312000 ERD at the end of financial year - Decrease | |-----0041321000 ERD in construction work - Increase | |-----0041322000 ERD in construction work - Decrease | |-- 417 Business development funds | | | |-- YAVN0041400000 - 0041499999 X|X | | | |-----0041410000 Investment and development fund | |-----0041420000 Research and training fund | |-- 418 Financial reserved funds | | | |-- YAVN0041500000 - 0041599999 X|X | | | |-----0041510000 Reserve financial fund | |-- 419 Other funds | | | |-----YAVN0041800000 - 0041899999 X|X |

| | |-- 420 Retained earnings | | | | | | | |-- YAVN0042100000 - 0042199999 X|X | | | | | | | |-----0042110000 RE- previous year | | | |-----0042111000 Un-raisionable expenses of previous year | | | |-----0042120000 RE-current year | | | | | |-- 421 Capital resource for construction | | | | | | | |-- YAVN0044100000 - 0044199999 X|X | | | | | | | |-----0044110000 Capital expenditure fund | | | | | |-----422 Funds for business administration | | | |-- 430 Budget sources and funds | | | |-- 432 Administrative capital source | | | | | |-----YAVN0046100000 - 0046199999 X|X | | | |-- 433 Capital turn into fixed assets | | | |-----YAVN0046600000 - 0046699999 X|X | |-- 7 Assets Assets | |-- 100 CURRENT ASSETS & SHORT-TERM INVESTMENTS | | | |-- 110 Capital in Cash | | | | | |-- 111 Cash on hand | | | | | | | |-- YAVN0011100000 - 0011399999 X|X | | | | | | | |-----0011110000 Cash in hand - VND | | | |-----0011121000 Cash in hand - USD | | | |-----0011122000 Cash in hand - EUR | | | |-----0011130000 Gold, silver, precious stone | | | |-----0011210010 Cash in bank VND - No.1 | | | |-----0011210011 Cash in bank - VND - No.1 Clearing | | | |-----0011210020 Cash in bank VND - No.2 | | | |-----0011210021 Cash in bank - VND - No.2 Clearing | | | |-----0011221010 Cash in bank USD - No.1 | | | |-----0011221011 Cash in bank - USD - No.1 Clearing | | | |-----0011221020 Cash in bank USD - No.2

| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |

| | |-----0011222010 Cash in bank EUR - No.1 | | |-----0011222020 Cash in bank EUR - No.2 | | |-----0011310000 Cash in transit | | | |-----112 Cash equivalents | |-- 120 Short-term investiments | | | |-- 121 Short-term securities | | | | | |-----YAVN0012100000 - 0012199999 X|X | | |-----YAVN0012800000 - 0012899999 X|X | | | |-- 129 Provision from the diminution in value of | | | |-----YAVN0012900000 - 0012999999 X|X | |-- 130 Accounts receivable | | | |-- 131 Accounts receivable - Trade | | | | | |-- YAVN0013100000 - 0013189999 X|X | | | | | |-----0013110000 Receivable - Domestic | | |-----0013120000 Receivable - foreign | | |-----0013130000 Receivable - one time | | | |-- 132 Prepayment to suppliers | | | | | |-----YAVN0033190000 - 0033190000 X|X Down payment for vendors | | | |-- 133 Intercompany receivables | | | | | |-- YAVN0013680000 - 0013689999 X|X | | | | | |-----0013680000 Intercompany receivable | | | |-----134 Receivable for contruction in progress | |-- 138 Other receivable | | | | | |-- YAVN0013820000 - 0013899999 X|X | | | | | |-----0013880000 Other receivables | | | |-- 139 Provision for doubtful debts | | | |-- YAVN0013900000 - 0013999999 X|X

| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |

| | | |-----0013910000 Provision for bad debt of local customers | |-----0013920000 Provision for bad debt of foreign customers | |-- 140 Inventory | | | |-- 141 Inventory | | | | | |-- YAVN0015100000 - 0015199999 X|X | | | | | |-----0015110000 Goods in transit | | | |-- 149 Provision for decline in inventory | | | |-- YAVN0015900000 - 0015999999 X|X | | | |-----0015910000 Provision for devaluation of stock | |-----0015940000 Provision for work in process | |-- 150 Other short term assets | |-- 151 Prepaid expenses | | | |-- YAVN0014200000 - 0014299999 X|X | | | |-----0014211000 Renting house expenses | |-----0014212000 Inssurance expenses | |-----0014220000 Deferred expenses | |-- 152 VAT Deductable | | | |-- YAVN0013300000 - 0013399999 X|X | | | |-----0013310000 VAT - Goods and Service | |-----0013311000 VAT - Tax clearing | |-----0013320000 VAT - fixed assets | |-----0013330000 VAT - Imported | |-----154 Tax receivables |-- 158 Other short term assets | |-- YAVN0013810000 - 0013819999 X|X | | | |-----0013810000 Shortage of asset | |-- YAVN0014100000 - 0014199999 X|X | |

| | |-----0014110000 Advance for salary | | |-----0014120000 Advance for travelling | | |-----0014130000 Advance for business acitivities | | |-----0014180000 Other advance | | | |-- YAVN0014400000 - 0014499999 X|X | | | |-----0014410000 Short term mortages, deposit- VND | |-----0014421000 Short term mortages, deposit- USD | |-----0014422000 Short term mortages, deposit- EURO | |-- 200 FIXED ASSETS & LONG-TERM INVESTMENTS | |-- 210 Long-term receivables | | | |-----211 Long term receivables - trade | |-- 212 Business capital in subsidiaries | | | | | |-- YAVN0013610000 - 0013619999 X|X | | | | | |-----0013610000 Capital in Branch | | | |-----213 Long term intercompany receivables | |-----218 Other long term receivables | |-----219 Provision for long term bad debts | |-- 220 Fix assets | | | |-- 221 Tangible fixed assets | | | | | |-- 222 Acquisition | | | | | | | |-- YAVN0021100000 - 0021199999 X|X | | | | | | | |-----0021110000 Tangible FA - Building | | | |-----0021120000 Tangible FA - Machinery and equipments | | | |-----0021130000 Tangible FA - transportation equipments | | | |-----0021140000 Tangible FA - Office equipments and furniture | | | |-----0021150000 Plant and cattle | | | |-----0021180000 Tangible FA - Other FA | | | | | |-- 223 Accumulated depreciation | | | | | |-- YAVN0021410000 - 0021419999 X|X | | | | | |-----0021411000 Depreciation - Building | | |-----0021412000 Depreciation - Machinery and equipments

| | |-----0021413000 Depreciation - transportation equipments | | |-----0021414000 Depreciation - Office equipments and furniture | | |-----0021415000 Dep. Plant and Cattle | | |-----0021418000 Depreciation - Other FA | | | |-- 224 Financial lease assets | | | | | |-- 225 Acquisition | | | | | | | |-- YAVN0021200000 - 0021299999 X|X | | | | | | | |-----0021200000 Leasing | | | | | |-- 226 Accumulated depreciation | | | | | |-----YAVN0021420000 - 0021429999 X|X | | | |-- 227 Intangible fix assets | | | |-- 228 Acquisition | | | | | |-- YAVN0021300000 - 0021399999 X|X | | | | | |-----0021310000 Land use right | | |-----0021320000 Rights of issue | | |-----0021330000 Patent and invention | | |-----0021340000 Trade mark | | |-----0021350000 Computer software | | |-----0021360000 License and Franchis | | |-----0021380000 Other IFA | | | |-- 229 Accumulated depreciation | | | |-- YAVN0021430000 - 0021439999 X|X | | | |-----0021431000 Depreciation - Land use right | |-----0021432000 Depreciation - Rights of issue | |-----0021433000 Depreciation - Patent and invention | |-----0021434000 Depreciation - Trade mark | |-----0021435000 Depreciation - Computer software | |-----0021436000 Dep. - Licence and F | |-----0021438000 Depreciation - Other IFA | |-- 230 Asset under construction | | | |-- YAVN0024100000 - 0024199999 X|X | |

| |-----0024110000 FA piror to commissioning | |-----0024120000 Construction work | |-----0024130000 Major repair in progress | |-- 240 Real Estate investments | | | |-- 241 Acquisition | | | | | |-----YAVN0021700000 - 0021799999 X|X | | | |-- 242 Accumulated depreciation | | | |-----YAVN0021470000 - 0021479999 X|X | |-- 250 Long term investments | | | |-- 251 Investments in subsidiaries | | | | | |-----YAVN0022100000 - 0022199999 X|X | | | |-- 252 Share in joint-venture | | | | | |-- YAVN0022200000 - 0022399999 X|X | | | | | |-----0022210000 Individual capital constribution | | | |-- 258 Other long-term investments | | | | | |-----YAVN0022800000 - 0022899999 X|X | | | |-- 259 Provision for decline in long-term investm | | | |-----YAVN0022900000 - 0022999999 X|X | |-- 260 Other long term assets | |-- 261 Long term prepaid expenses | | | |-- YAVN0024200000 - 0024299999 X|X | | | |-----0024210000 Long term advance expenses | |-- 262 Deferred income tax assets | | | |-- YAVN0024300000 - 0024399999 X|X | | | |-----0024310000 Deffered income tax assets

| |-- 268 Other long term assets | |-- YAVN0024400000 - 0024499999 X|X | |-----0024410000 Long term mortages, deposit

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