Financial Statement (E)

8/3/2019 Financial Statement (E)

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. CO., LTD.Address:..FINANCIAL STATEMENTSFor the fiscal year ended ... ... ./For the quarter of ./For the first (last) months of ./For the period from

BALANCE SHEETAs of

Unit: VND/USD

ASSETS Code Note Ending balance Beginning balance

A - CURRENT ASSETS 100 - -

I. Cash and cash equivalents 110 VI.1 - - 1. Cash 111 - - 2. Cash equivalents 112 - -

II. Short-term investments 120 VI.2 - - 1. Short-term investments 121 - -

2.in securities 129 - -

III. Accounts receivable 130 - - 1. Receivable from customers 131 VI.3 - - 2. Prepayments to suppliers 132 VI.4 - - 3. Inter-company receivable 133 VI.5 - - 4.

contracts 134 - - 5. Other receivable 138 VI.6 - - 6. Provisions for bad debts 139 - -

IV. Inventories 140 - - 1. Inventories 141 VI.7 - - 2. Provisions for devaluation of inventories 149 - -

V. Other current assets 150 - - 1. Short-term prepaid expenses 151 VI.8 - - 2. Taxes receivable 152 VI.9 - - 3. Other current assets 158 VI.10 - -

Provisions for devaluation of short-term investments

Receivable according to the progress of construction

This statement should be read in conjunction with the notes to the financial statements 7


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. CO., LTD.Address:..FINANCIAL STATEMENTSFor the fiscal year ended ... ... ./For the quarter of ./For the first (last) months of ./For the period from Balance sheet (cont.)

ASSETS Code Note Ending balance Beginning balance

B - LONG-TERM ASSETS 200 - -

I. Long-term accounts receivable 210 - - 1. Long-term accounts receivable from customers 211 VI.11 - - 2. Long-term inter-company receivable 212 VI.12 - - 3. Other long-term receivable 213 VI.13 - - 4. Provisions for bad debts 219 - -

II. Fixed assets 210 - - 1. Tangible assets 221 VI.14 - -

Historical costs 222 - - Accumulated depreciation 223 - -

2. Financial leasehold assets 224 VI.15 - - Historical costs 225 - - Accumulated depreciation 226 - -

3. Intangible assets 227 VI.16 - - Initial costs 228 - - Accumulated amortization 229 - -

4. Construction-in-progress 230 VI.17 - -

III. Investment property 240 VI.18 - - Historical costs 241 - - Accumulated depreciation 242 - -

IV. Long-term investments 250 - - 1. Investments in affiliates 251 VI.19 - - 2. Investments in business concerns and joint ventures 252 VI.20 - - 3. Other long-term investments 258 VI.21 - - 4. - -

in securities 259 - -

V. Other long-term assets 260 - - 1. Long-term prepaid expenses 261 VI.22 - - 2. Deferred income tax 262 - - 3. Other long-term assets 268 VI.23 - -

TOTAL ASSETS 270 - -

Provisions for devaluation of long-term investments



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LIABILITIES AND OWNER'S EQUITY Code Note Ending balance Beginning balance

A - LIABILITIES 300 - -

I. Current liabilities 310 - - 1. Short-term debts and loans 311 VI.24 - - 2. Payable to suppliers 312 VI.25 - - 3. Advances from customers 313 VI.26 - - 4. Taxes and other obligations to the State Budget 314 VI.27 - - 5. Payable to employees 315 VI.28 - - 6. Accrued expenses 316 VI.29 - - 7. Inter-company payable 317 VI.30 - - 8.

contracts 318 - - 9. Other payable 319 VI.31 - -

II. Long-term liabilities 320 - - 1. Long-term accounts payable to suppliers 321 VI.32 - - 2. Long-term inter-company payable 322 VI.33 - - 3. Other long-term payable 323 VI.34 - - 4. Long-term debts and loans 324 VI.35 - - 5. Deferred income tax 325 - -

B - OWNER'S EQUITY 400 - -

I. Owner's equity 410 - -

1. Capital 411 VI.36 - - 2. Share premiums 412 VI.36 - - 3. Treasury stocks 413 VI.36 - - 4. Differences on asset revaluation 414 VI.36 - - 5. Foreign exchange differences 415 VI.36 - - 6. Business promotion fund 416 VI.36 - - 7. Financial reserved fund 417 VI.36 - - 8. Other funds 418 VI.36 - - 9. Retained earnings 419 VI.36 - -

II. Other sources and funds 420 - - 1. Bonus and welfare funds 421 VI.37 - -

2. Sources of expenditure 422 VI.38 - - 3. Fund to form fixed assets 423 VI.39 - -

TOTAL LIABILITIES AND OWNER'S EQUITY 430 - - - -

Payable according to the progress of construction



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OFF-BALANCE SHEET ITEMS

ITEMS Note Ending balance Beginning balance

1. Leasehold assets VI.40 - - 2. Materials and goods kept or processed for others - - 3. Goods deposited by others - - 4. Bad debts already treated VI.41 - - 5. Foreign currencies

USD - - EUR - - - -

6. Estimated operating expenses - - 7. Depreciation fund VI.42 - -

Date:________________

_____________ _____________ _____________Full names Full names Full namesPreparer Chief Accountant General Director/ Director



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CodeTI SN ID

A. TI SN LU NG V U T NGN HN 100I. Tin v cc khon tng ng tin 110

1. Tin mt ti qu 1112. Tin gi Ngn hng 1123. Tin ang chuyn 1134. Cc khon tng ng tin 114

II. Cc khon u t ti chnh ngn hn 1201. u t chng khon ngn hn 1212. u t ngn hn khc 1223. D phng gim gi chng khon u t ngn hn 123III. Cc khon phi thu 1301. Phi thu ca khch hng 1312. Tr trc cho ngi bn 1323. Phi thu ni b 1334. Phi thu theo tin hp ng xy dng 1345. Thu gi tr gia tng c khu tr 1356. Cc khon phi thu khc 1367. D phng phi thu ngn hn kh i 137

IV. Hng tn kho 1401. Hng tn kho 1412. D phng gim gi hng tn kho 142

V. Ti sn ngn hn khc 1501. Tm ng 1512. Chi ph tr trc ngn hn 1523. Ti sn thiu ch x l 1534. Cc khon cm c, k cc, k qu ngn hn 1545. Thu gi tr gia tng c khu tr 1556. Thu v cc khon phi thu Nh nc 1567. Ti sn ngn hn khc 157

VI. Chi s nghip 1601. Chi s nghip nm trc 161



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to . 2. Chi s nghip nm nay 162B. TI SN C NH V U T DI HN 200I. Cc khon phi thu di hn 210

1. Phi thu di hn ca khch hng 2112. Vn kinh doanh n v trc thuc 212

3. Phi thu di hn ni b 2134. Phi thu di hn khc 2145.D phng phi thu di hn kh i 215II. Ti sn c nh 2201. Ti sn c nh hu hnh 221

- Nguyn gi 222- Gi tr hao mn lu k (*) 223

2. Ti sn c nh thu ti chnh 224- Nguyn gi 225- Gi tr hao mn lu k (*) 226

3. Ti sn c nh v hnh 227- Nguyn gi 228- Gi tr hao mn lu k (*) 229

4. Chi ph xy dng c bn d dang 230III. Bt ng sn u t 240- Nguyn gi 241- Gi tr hao mn lu k (*) 242IV. Cc khon u t ti chnh di hn 2501. u t vo cng ty con 2512. u t vo cng ty lin doanh, lin kt 252

3. u t di hn khc 2534. D phng gim gi u t di hn 254

V.Ti sn di hn khc 2601. Chi ph tr trc di hn 2612. Ti sn thu thu nhp hon li 2623. K qu bo him 2634. Ti sn di hn khc 264

VII. Cc khon k qu, k cc di hn 2701- K qu bo him 2712- Cm c, k qu, k cc di hn khc 272

TNG TI SN 300

NGUN VNA. N PHI TR 500I. N ngn hn 510

1. Vay v n ngn hn 5112. Phi tr ngi bn 512

3. Ngi mua tr tin trc 5134. Thu v cc khon phi np Nh nc 514



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to . 5. Phi tr ngi lao ng 5156. Chi ph phi tr 5167. Phi tr ni b 517

8. Phi tr theo tin k hoch hp ng xy dng 5189. Cc khon phi tr, phi np khc 519

10. D phng phi tr ngn hn 520II. N di hn 4301. Vay di hn 4312. N di hn 4323. Pht hnh tri phiu 4334. Phi tr di hn khc 434III. N khc 4401. Qu d phng tr cp mt vic lm 4412. Ti sn tha ch x l 4423. Nhn k qu, k cc di hn 443IV- D phng nghip v 450

1- D phng ph 4512- D phng ton hc 4523- D phng bi thng 4534- D phng dao ng ln 4545- D phng chia li 4556- D phng bo m cn i 456

B. NGUN VN CH S HU 600I. Ngun vn ch s hu 6101. Vn u t ca ch s hu 6112. Thng d vn c phn 6123. Vn khc ca ch s hu 6134. C phiu qu 6145. Chnh lch nh gi li ti sn 6156. Chnh lch t gi hi oi 6167. Qu u t pht trin 6178. Qu d phng ti chnh 6189. Qu d tr bt buc 61910. Qu khc thuc vn ch s hu 62011. Li nhun sau thu cha phn phi 62112. Ngun vn u t xy dng c bn 622II. Ngun kinh ph, qu khc 6301. Qu khen thng v phc li 6312. Ngun kinh ph s nghip 632

- Ngun kinh ph s nghip nm trc 633- Ngun kinh ph s nghip nm nay 634

3. Ngun kinh ph hnh thnh TSC 635

C. LI CH C NG THIU S 640TNG NGUN VN 650



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ASSETS

A. SHORT-TERM ASSETSI. Cash and cash equivalents

1. Cash in hand2. Cash in banks3. Cash in transits4. Cash equivalent

II. Short-term investments1. Short-term securities investments2. Other short term investments

3. Provision for short-term investmentsIII. Short-term Receivables

1. Trade accounts receivable2. Prepayments to Suppliers3. Inter-company receivable4. Construction contractor receivables based on agreed progress billings5. VAT deductibles6. Other receivables7. Provision for doubtful debts

IV. Inventories1. Inventories2. Provision for obsolete inventories

V. Other current assets1. Advances2. Shorterm prepaid expenses3. Shortage assets waiting for resolution4. Shorterm mortgages, deposits and collaterals5. VAT deductibles6. Other taxes receivables7. Other current assetsVI. Non-business expenditures1. Non-business expenditures last year



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2. Non-business expenditures this yearB. LONG-TERM ASSESTSI. Long-term accounts receivable1. Long-term trade receivables

2. Paid-in capital in wholly owned subsidiaries [ applied for State owned enterprises only ]

3. Long-term intercompany receivables4. Other long-term receivables5. Provision for doubtful long-term receivablesII. Fixed Assets

1. Tangible fixed assets- Cost- Accumulated depreciation

2. Leasing fixed assets- Cost- Accumulated depreciation

3. Intangible fixed assets- Cost- Accumulated depreciation

4. Construction in progressIII. Investment properties

- Cost- Accumulated depreciation

IV. Long-term investments1. Investments in subsidiaries2. Investments in associates, jointly controlled entities3. Other long-term investments4. Provision for long-term investmentsV. Other long-term assets

1. Long-term prepayments2. Deferred income tax assets3. Insurance deposits4. Other long-term assets

VII. Long term deposits and collaterals1. Insurance deposits2. Other long term mortgages, deposits and collateralsTOTAL ASSETS

RESOURCESA. LIABILITIESI. Current liabilities1. Short-term loans and borrowings2. Trade payables

3. Advances from customers4. Statutory obligations



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5. Payables to employees6. Accrued expenses7. Intercompany payables8. Construction contractor payables based on agreed progress billings

9. Other payables

10. Short-term provision for payblesII. Long term liabilities1. Long term borrowings2. Long ter debts3. Bonds issued4. Other long term liabilitiesIII. Other liabilities1. Provision for severance allowances

2. Abundant assets waiting for resolution3. Long term deposits and collaterals receivedIII. Underwriting reserves1. Unearned premium reserves2. Mathematic reserves3. Claim reserves4. Catastrophe reserves5. Dividend reserves6. Equalization reservesB. Owners' equity1. Owners's equity1. Share capital2. Share premium3. Other owners capital4. Treasury shares5. Asset revaluation reserve6. Foreign exchange differences

7. Investment and development fund8. Financial reserve fund9. Compulsory reserve fund10. Other funds belonging to owners equity11. Undistributed earnings12. Fund for capital expenditureII. Other funds1. Bonus and welfare fund2. Fund for non-business activities- Fund for non-business activities last year-Fund for non-business activities this year

3. Fund for in use welfare fixed assets

III. Minority interestsTOTAL RESOURCES



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INCOME STATEMENT

Unit: VND/USD

ITEMS Code NoteCurrent

year/periodPrevious

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 22 VI.46 - - In which: Loan interest expenses 23 - -

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 VI.51 - -

16. Profit/(loss) after tax 60 - -

Date:______________

_____________ ______________ _____________Full names Full names Full namesPreparer Chief Accountant General Director/ Director



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CASH FLOWS STATEMENT(Direct method)

Unit: VND/ USD


year/periodPrevious

year/period

I. Cash flows from operating activities1.

and other gains 01 - - 2. Payments to suppliers 02 - - 3. Payments to employees 03 - - 4. Loan interests already paid 04 - - 5. Payments for corporate income tax 05 - - 6. Other gains 06 - -

7. Other disbursements 07 - - 20 - -

II. Cash flows from investing activities1. Purchases and construction of fixed assets and

other long-term assets 21 - - 2. Gains from disposal and liquidation of fixed assets

and other long-term assets 22 - - 3. Loans given and purchases of debt instruments

of other entities 23 - - 4. Recovery of loan given and disposals of

debt instruments of other entities 24 - - 5. Investments in other entities 25 - - 6. 26 - - 7. 27 - -

30 - - Net cash flows from investing activities

Gains from sales of goods and service provisons

Net cash flows from operating activities

Withdrawals of investments in other entitiesReceipts of loans given, dividends and profit shared



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. CO., LTD.Address:..FINANCIAL STATEMENTSFor the fiscal year ended ... ... ./For the quarter of ./For the first (last) months of ./For the period from Cash flows statement (cont.)


year/periodPrevious

year/period

III. Cash flows from financing activities1. Gains from stock issuance and capital contributions

from shareholders 31 - - 2. Repayments of capital contributions to owners and

re-purchases of stocks already issued 32 - - 3. Short-term and long-term loans received 33 - - 4. Loan principal amounts repaid 34 - - 5. Payments for financial leasehold assets 35 - - 6. Dividends and profit shared to the owners 36 - -

Net cash flows from financing activities 40 - -

Net cash flows during the period 50 - -

Beginning cash and cash equivalents 60 VI.1 - -

Effects of fluctuations in foreign exchange rates 61 - -

Ending cash and cash equivalents 70 VI.1 - -

Date:___________________

_______________ ______________ ____________Full names Full names Full namesPreparer Chief Accountant General Director/ Director



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CASH FLOWS STATEMENT(Indirect method)

Unit: VND/USD


year/periodPrevious

year/period

I. Cash flows from operating activities1. Profit/ (loss) before tax 01 - -

2. Adjustments- Depreciation of fixed assets 02 - - - Provisions 03 - - - Gain/ (loss) from foreign exchange differences 04 - - - Gain/ (loss) from investing activities 05 - - - Loan interest expenses 06 - -

3. Operating profit/ (loss) before changes of working capital 08 - -

- Increase/ (decrease) of accounts receivable 09 - - - Increase/ (decrease) of inventories 10 - - - Increase/ (decrease) of accounts payable 11 - - - Increase/ (decrease) of prepaid expenses 12 - - - Loan interests already paid 13 - - - Corporate income tax already paid 14 - - - Other gains 15 - - - Other disbursements 16 - -

Net cash flows from operating activities 20 - -

II. Cash flows from investing activities1. Purchases and construction of fixed assets

and other long-term assets 21 - - 2. Gains from disposals and liquidation of fixed assets

and other long-term assets 22 - - 3. Loans given and purchases of debt instruments - -

of other entities 23 - - 4. Recovery of loans given and disposals of debt

instruments of other entities 24 - - 5. Investments into other entities 25 - - 6. Withdrawals of investments in other entities 26 - - 7. Receipts of loan interests, dividends and profit shared 27 - -

Net cash flows from investing activities 30 - -



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. CO., LTD.Address:..FINANCIAL STATEMENTSFor the fiscal year ended ... ... ./For the quarter of ./For the first (last) months of ./For the period from Cash flows statement (cont.)


year/periodPrevious

year/period

III. Cash flows from financing activities1. Gains from stock issuance and capital contributions

from shareholders 31 - - 2. Repayment for capital contributions and re-purchases

of stocks already issued 32 - - 3. Short-term and long-term loans received 33 - - 4. Loan principal amounts repaid 34 - - 5. Payments for financial leasehold assets 35 - - 6. Dividends and profit already paid to the owners 36 - -

Net cash flows from financing activities 40 - -

Net cash flows during the year 50 - -

Beginning cash and cash equivalents 60 VI.1 - -

Effects of fluctuations in foreign exchange rates 61 - -

Ending cash and cash equivalents 70 VI.1 - -

Date:____________________

_____________ _______________ ____________Full names Full names Full namesPreparer Chief Accountant General Director/ Director



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Financial Statement (E)

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