Financial Statement - E Version

. CO., LTD.
Address:..
FINANCIAL STATEMENTS
For the fiscal year ended ... ... ./For the quarter of ./For the first (last) months of ./For the period from to
BALANCE SHEET
As of
ASSETS
Code
Note
Ending balance
A - CURRENT ASSETS
100
I.
1.
2.
Cash and cash equivalents

Cash
Cash equivalents
110
111
112
VI.1
II.
1.
Short-term investments
Short-term investments
Provisions for devaluation of short-term investments
in securities
120
121
VI.2
129
Accounts receivable
Receivable from customers
Prepayments to suppliers
Inter-company receivable
Receivable according to the progress of construction
contracts
Other receivable
Provisions for bad debts
130
131
132
133
2.
III.
1.
2.
3.
4.
5.
6.
134
138
139
IV. Inventories
1. Inventories
2. Provisions for devaluation of inventories
140
141
149
V.
1.
2.
3.
150
151
152
158
Other current assets

Short-term prepaid expenses
Taxes receivable
Other current assets
VI.3
VI.4
VI.5
VI.6
VI.7
VI.8
VI.9
VI.10
This statement should be read in conjunction with the notes to the financial statements
. CO., LTD.
Address:..
Balance sheet (cont.)
ASSETS
Code
Note
Ending balance
B - LONG-TERM ASSETS
200
I.
1.
2.
3.
4.
Long-term accounts receivable

Long-term accounts receivable from customers
Long-term inter-company receivable
Other long-term receivable
Provisions for bad debts
210
211
212
213
219
II.
1.
Fixed assets
Tangible assets
Historical costs
Accumulated depreciation
Financial leasehold assets
Historical costs
Intangible assets
Initial costs
Accumulated amortization
Construction-in-progress
210
221
222
223
224
225
226
227
228
229
230
III. Investment property

Historical costs
240
241
242
IV.
1.
2.
3.
Long-term investments
Investments in affiliates
Investments in business concerns and joint ventures
Other long-term investments
Provisions for devaluation of long-term investments
in securities
250
251
252
258
Other long-term assets

Long-term prepaid expenses
Deferred income tax
Other long-term assets
260
261
262
268
TOTAL ASSETS
270
2.
3.
4.
4.
V.
1.
2.
3.
VI.11
VI.12
VI.13
VI.14
VI.15
VI.16
VI.17
VI.18
VI.19
VI.20
VI.21
259
VI.22
VI.23
. CO., LTD.
Address:..
LIABILITIES AND OWNER'S EQUITY
Code
Note
Ending balance
A - LIABILITIES
300
I.
1.
2.
3.
4.
5.
6.
7.
310
311
312
313
314
315
316
317
VI.24
VI.25
VI.26
VI.27
VI.28
VI.29
VI.30
9.
Current liabilities
Short-term debts and loans
Payable to suppliers
Advances from customers
Taxes and other obligations to the State Budget
Payable to employees
Accrued expenses
Inter-company payable
Payable according to the progress of construction
contracts
Other payable
VI.31
II.
1.
2.
3.
4.
5.
Long-term liabilities
Long-term accounts payable to suppliers
Long-term inter-company payable
Other long-term payable
Long-term debts and loans
Deferred income tax
320
321
322
323
324
325
8.
318
319
VI.32
VI.33
VI.34
VI.35
B - OWNER'S EQUITY
400
I.
1.
2.
3.
4.
5.
6.
7.
8.
9.
Owner's equity
Capital
Share premiums
Treasury stocks
Differences on asset revaluation
Foreign exchange differences
Business promotion fund
Financial reserved fund
Other funds
Retained earnings
410
411
412
413
414
415
416
417
418
419
VI.36
VI.36
VI.36
VI.36
VI.36
VI.36
VI.36
VI.36
VI.36
II.
1.
2.
3.
Other sources and funds

Bonus and welfare funds
Sources of expenditure
Fund to form fixed assets
420
421
422
423
VI.37
VI.38
VI.39
TOTAL LIABILITIES AND OWNER'S EQUITY
430
. CO., LTD.
Address:..
OFF-BALANCE SHEET ITEMS
ITEMS
1.
2.
3.
4.
5.
6.
7.
Note
Leasehold assets
Materials and goods kept or processed for others
Goods deposited by others
Bad debts already treated
Foreign currencies
USD
EUR
Estimated operating expenses

Depreciation fund
VI.40
Ending balance
VI.41
VI.42
Date:________________
_____________
Full names
Preparer
_____________
Full names
Chief Accountant
_____________
Full names
General Director/ Director
10
of ./For the period from to .
Unit: VND/USD
Beginning balance
-
11
Beginning balance
-
12
Beginning balance
-
13
Beginning balance
-
____________
Director/ Director
14
. CO., LTD.
Address:..
INCOME STATEMENT
ITEMS
Code
Note
Current
year/period
1.
Sales
01
VI.43
2.
Deductions
03
VI.43
3.
Net sales
10
VI.43
4.
Costs of goods sold
11
VI.44
5.
Gross profit/ (loss)
20
6.
Financial income
21
VI.45
7.
Financial expenses
In which: Loan interest expenses
22
23
VI.46
8.
Selling expenses
24
VI.47
9.
Administrative overheads
25
VI.48
10. Net operating profit/(loss)
30
11. Other income
31
VI.49
12. Other expenses
32
VI.50
13. Other profit/(loss)
40
14. Profit/(loss) before tax
50
15. Corporate income tax
51
16. Profit/(loss) after tax
60
VI.51
Date:______________
_____________
Full names
______________
Full names
_____________
Full names
15
Preparer
Chief Accountant
16
Unit: VND/USD
Previous
year/period
-
17
Director/ Director
18
. CO., LTD.
Address:..
CASH FLOWS STATEMENT

(Direct method)
ITEMS
I.
1.
2.
3.
4.
5.
6.
7.
II.
1.
2.
3.
4.
5.
6.
7.
Cash flows from operating activities

Gains from sales of goods and service provisons
and other gains
Payments to suppliers
Payments to employees
Loan interests already paid
Payments for corporate income tax
Other gains
Other disbursements
Net cash flows from operating activities
Cash flows from investing activities

Purchases and construction of fixed assets and
other long-term assets
Gains from disposal and liquidation of fixed assets
and other long-term assets
Loans given and purchases of debt instruments
of other entities
Recovery of loan given and disposals of
debt instruments of other entities
Investments in other entities
Withdrawals of investments in other entities
Receipts of loans given, dividends and profit shared
Net cash flows from investing activities
Code
Note
Current
year/period
01
02
03
04
05
06
07
20
21
22
23
24
25
26
27
30
19
. CO., LTD.
Address:..
Cash flows statement (cont.)
ITEMS
Code
III. Cash flows from financing activities

1. Gains from stock issuance and capital contributions
from shareholders
2. Repayments of capital contributions to owners and
re-purchases of stocks already issued
3. Short-term and long-term loans received
4. Loan principal amounts repaid
5. Payments for financial leasehold assets
6. Dividends and profit shared to the owners
Net cash flows from financing activities
Note
Current
year/period
31
32
33
34
35
36
40
Net cash flows during the period
50
Beginning cash and cash equivalents
60
Effects of fluctuations in foreign exchange rates
61
Ending cash and cash equivalents
70
VI.1
VI.1
Date:___________________
_______________
Full names
Preparer
______________
Full names
Chief Accountant
____________
Full names
20
Unit: VND/ USD

Previous
year/period
21
Previous
year/period
_______________
Director/ Director
22
. CO., LTD.
Address:..
CASH FLOWS STATEMENT

(Indirect method)
ITEMS
I.
1.
2.
3.
-
II.
1.
2.
3.
4.
5.
6.
7.
Cash flows from operating activities

Profit/ (loss) before tax
Adjustments
Depreciation of fixed assets
Provisions
Gain/ (loss) from foreign exchange differences
Gain/ (loss) from investing activities
Loan interest expenses
Operating profit/ (loss) before
changes of working capital
Increase/ (decrease) of accounts receivable
Increase/ (decrease) of inventories
Increase/ (decrease) of accounts payable
Increase/ (decrease) of prepaid expenses
Loan interests already paid
Corporate income tax already paid
Other gains
Other disbursements
Net cash flows from operating activities
Cash flows from investing activities

Purchases and construction of fixed assets
Gains from disposals and liquidation of fixed assets
Loans given and purchases of debt instruments
of other entities
Recovery of loans given and disposals of debt
instruments of other entities
Investments into other entities
Withdrawals of investments in other entities
Receipts of loan interests, dividends and profit shared
Net cash flows from investing activities
Code
Note
Current
year/period
01
02
03
04
05
06
08
09
10
11
12
13
14
15
16
20
21
22
23
24
25
26
27
30
23
. CO., LTD.
Address:..
Cash flows statement (cont.)
ITEMS
Code
III. Cash flows from financing activities

1. Gains from stock issuance and capital contributions
from shareholders
2. Repayment for capital contributions and re-purchases
of stocks already issued
3. Short-term and long-term loans received
4. Loan principal amounts repaid
5. Payments for financial leasehold assets
6.
Note
Current
year/period
31
Dividends and profit already paid to the owners

Net cash flows from financing activities
32
33
34
35
36
40
Net cash flows during the year
50
Beginning cash and cash equivalents
60
Effects of fluctuations in foreign exchange rates
61
Ending cash and cash equivalents
70
VI.1
VI.1
Date:____________________
_____________
Full names
Preparer
_______________
Full names
Chief Accountant
____________
Full names
24
Unit: VND/USD
Previous
year/period
25
Previous
year/period
________________
Director/ Director
26

Financial Statement - E Version

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Financial Statement - E Version

Uploaded by

Copyright:

Available Formats

. CO., LTD.

Cash and cash equivalents

Other current assets

Long-term accounts receivable

III. Investment property

Other long-term assets

LIABILITIES AND OWNER'S EQUITY

Other sources and funds

TOTAL LIABILITIES AND OWNER'S EQUITY

OFF-BALANCE SHEET ITEMS

Estimated operating expenses

of ./For the period from to .

of ./For the period from to .

of ./For the period from to .

of ./For the period from to .

Costs of goods sold

Gross profit/ (loss)

10. Net operating profit/(loss)

11. Other income

12. Other expenses

13. Other profit/(loss)

14. Profit/(loss) before tax

15. Corporate income tax

16. Profit/(loss) after tax

General Director/ Director

of ./For the period from to .

CASH FLOWS STATEMENT

Cash flows from operating activities

Cash flows from investing activities

III. Cash flows from financing activities

Net cash flows during the period

Beginning cash and cash equivalents

Effects of fluctuations in foreign exchange rates

Ending cash and cash equivalents

of ./For the period from to .

Unit: VND/ USD

of ./For the period from to .

CASH FLOWS STATEMENT

Cash flows from operating activities

Cash flows from investing activities

III. Cash flows from financing activities

Dividends and profit already paid to the owners

Net cash flows during the year

Beginning cash and cash equivalents

Effects of fluctuations in foreign exchange rates

Ending cash and cash equivalents

of ./For the period from to .

of ./For the period from to .

You might also like