15-06 issuance of the business accounting system.english.doc

8/17/2019 15-06 Issuance of the business accounting system.English.doc

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MINISTRY OF FINANCE

No:15/2006/QD-BTC

SOCIALIST REPUBLIC OF VIETNAMIndependence – Freedom - Happine

Hanoi, 20 March 2006

!ECISIONon i"ance o# $%e &"ine acco"n$in' ($em

MINISTER OF FINANCE

- Pursuant to the Law on Accounting No 0!/200!/Q"11 #ate# 1$ %une 200! an#&o'ern(ent Decree No12)/200*/ND-CP #ate# !1 +a, 200* (a.ing #etaie# reguations an#ro'i#ing gui#eines or i(e(entation o a nu(er o Artices o the Law on Accounting inusiness acti'ities3

- Pursuant to &o'ern(ent Decree No$$/200!/ND-CP #ate# 1 %u, 200! stiuatingunctions #uties owers an# organisationa structure o the +inistr, o 4inance3

4oowing the roosa , the Director o the Accounting ,ste( an# Au#itingDeart(ent an# the ice +anager o the +inistr, o 4inance

!ECI!ES)

Ar$ic*e +) To issue 7the usiness accounting s,ste(8 aicae to a enterrises in a ie#san# a econo(ic sectors throughout the countr, The usiness accounting s,ste( shaincu#e our arts:

Part 9: Boo..eeing Account ,ste( 3Part 99: 4inancia tate(ent ,ste( 3Part 999: ,ste( o Accounting Docu(ents3Part 9: ,uste( o accounting Boo.s

Ar$ic*e ,) ;nterrises co(anies an# cororations sha ase# on 7the usinessaccounting s,ste(8 carr, out research concretihere there is ana(en#(ent or a##ition to cass-1 or cass-2 accounts or an a(en#(ent to inanciastate(ents a written agree(ent , the +inistr, o 4inance (ust e otaine#

>ithin the scoe reguate# in the usiness accounting s,ste( an# in i(e(enting#ocu(ents issue# , suerior a#(inistration o#ies enterrises sha stu#, an# a, the isto accounts source #ocu(ents an# accounting oo.s an# seect the or( o accountingarioriate to their usiness an# ro#uction characteristics (anage(ent re=uire(ents an#accouting wor.

Ar$ic*e ) This Decision sha ha'e u orce an# eectater 15 #a,s ron( the #ate on whichit is uishe# in the oicia ga


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consoi#ate# inancia state(ents8 in oint * an# 7resonsiiit, or rearation an#resentation o inancia state(ents8 in ection A9 Part 99 sgha e i(e(ente# as ro(200?

This Decision sha reace Decision No11*1 TC/QD/CD@T #ate# 1 No'e(er 1))5 o the+inister o 4inance issuing 7the usiness accounting s,ste(83 Decision No16$/2000/QD-

BTC #ate# 25 ctoer 2000 o the +inister o 4inance issuing 7the regi(e o usinessinancia state(ents8 Circuar No10 TC/CD@T #ate# 20 (arch 1))$ ro'i#ing 7gui#eineson a(en#(ent an# a##ition to the usiness accouting s,ste(83 Circuar No!!/1))?/TT-BTC#ate# 1$ +arch 1))? ro'i#ing 7gui#eines on accouting or aroriating an# usingro'isions or re#uction in rices o in'entor, or a# #ets an# or rec#uction in rices o securities at tate enterrises83 Circuar No$$/1))?/TT-BTC #ate# 6 %une 1))? ro'i#ing7gui#eines on echange rates or con'ersion o oreign currencies into ietna(ese #onguse# or accounting treat(ent , enterrises83 Circuar No100/1))?/TT-BTC #ate# 15 %u,1))? ro'i#ing 7gui#eines on accounting or AT an# Business 9nco(e Ta B9T83 Circuar No1?0/1))?/TT-BTC #ate# 26 Dece(er 1))? ro'i#ing 7a##itiona gui#eines on

accounting or AT83 Circuar No1?6/1))?/TT-BTC #ate# 2? Dece(er 1))? ro'i#ing7gui#eines on accounting or eort-i(ort #uties an# secia saes ta83 Circuar No10$/1)))/TT-BTC #ate# 1 ete(er 1))) ro'i#ing 7gui#eines on accounting or ATon inance ease acti'ities83 Circuar No120/1)))/TT-BTC #ate# $ ctoer 1))) ro'i#ing7gui#eines on a(en#(ent an# a##ition to the usiness accounting s,ste(83 Circuar No5*/2000/TT-BTC #ate# $ %une 2000 ro'i#ing 7gui#eines on accounting or usinessestaish(ents goo#s so# , their aiiate# units ocate# in other ro'inces an# cities an#racticing #een#ent cost accounting an# , their agents or co((ission8

Ar$ic*e .) The contents seciie# in Decisions issuing accounting stan#ar#s an# in Circuarsro'i#ing gui#eines on aication o accounting stan#ar#s issue# ro( stage 1 to stage 5which are not contrar, to those seciie# in this Decision sha sti e 'ai#

Ar$ic*e /) The (inistries (inisteria e=ui'aent o#ies eoes co((ittees o ro'inces an#cities un#er centra authotrit, sha e resonsie or instructing units un#er their a#(inistration to a, 7the usiness accounting s,ste(8 issue# together with this Decision

Ar$ic*e 0) The Director o the Accounting ,ste( an# Au#iting Deart(ent the +inistr, o 4inances ice +anager the Director o the Cororate 4inance Deart(ent the &enera

Director o Taation an# hea#s o ree'ant units un#er the +inistr, o 4inance sha eresonsie or gui#ing an# ea(ining the i(e(entation o this Decision

Recipients:- Thủ tướng, các Phó Thủ tướng Chính phủ (để báo cáo!- "#n ph$ng Chính phủ!- "#n ph$ng %&'c hi!

FOR MINISTER!EPUTY MINISTER

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- "#n ph$ng Chủ t)ch nước!- "#n ph$ng T* +ng!- Các , c. /&an ngang c. /&an th&c Chính phủ!- To án nh1n 1n t'i cao!- "i3n 4iể5 át nh1n 1n t'i cao!- 789, :; Ti chính, Cnh,

TP tr?c th&c T*!

- C


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PART IBOO11EEPIN2 ACCOUNT SYSTEM

I- 2ENERAL PROVISIONS

1- Boo..eeing accounts are use# to cassi, an# s,ste(ati


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II- LIST OF BUSINESS BOO11EEPIN2 ACCOUNT SYSTEM

No Seria* Acco"n$N"m&er

C*a+ C*a, NAME OF ACCOUNT REMAR1

1 2 ! * 5

TYPE OF ACCOUNT 1SHORT-TERM ASSETS

3+ +++ Ca%1111 ietna(ese currenc,1112 4oreign currenc,111! &o# si'er recious (etas ge(stones

3, ++, !epoi$ Detaiing each an.1121 ietna(ese currenc,1122 4oreign currenc,112! &o# si'er recious (etas ge(stones

3 ++ Ca% in $rani$11!1 ietna(ese currenc,11!2 4oreign currenc,

3. +,+ In 4e$men$ in %or$-$erm ec"ri$ie1211 Bon#s1212 r#inar, on#s treasur, on#s ter( on#s

3/ +,5 O$%er %or$-$erm in4e$men$12?1 Ter( #eosits12?? ther short-ter( in'est(ents

30 +,6 Pro4iion #or red"c$ion in price o# %or$-$ermin4e$men$

37 ++ Acco"n$ recei4a&*e #rom c"$omer Detaiing eachentit,

35 + !ed"c$i&*e VAT1!!1 De#uctie AT on goo#s or ser'ices1!!2 De#uctie AT on ie# assets

36 +0 In$erna* recei4a&*e1!61 Business caita at aiiate# units1!6? ther interna recei'aes

+3 +5 O$%er recei4a&*e1!?1 9nsuicient assets awaiting han#ing

+ , . /1!?5 Eecei'aes ro( e=uitisation1!?? ther recei'aes

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++ +6 Pro4iion #or &ad de&$+, +.+ Ad4ance Detaiing each

entit,

+ +., S%or$-$erm prepaid e8pene+. +.. S%or$-$erm mor$'a'e9 depoi$ or co**a$era*+/ +/+ P"rc%ae in $rani$+0 +/, Ra: ma$eria*9 ma$eria* Detaiing ,

(anage(entre=uire(ents+7 +/ Too*9 in$r"men$+5 +/. E8pene o# :or; in pro're+6 +// Fini%ed prod"c$,3 +/0 2ood

1561 Purchase rices o goo#s1562 Costs o urchases156$ Proert,

,+ +/7 2ood on coni'nmen$,, +/5 2ood in &o&ded :are%o"e ;orter or i(orter

er(itte# to esatishon#e# warehouse

, +/6 Pro4iion #or red"c$ion in price o# in4en$or(,. +0+ Adminmi$ra$i4e pa(men$1611 A#(inistrati'e a,(ents in re'ious ,ear 1612 A#(inistrati'e a,(ents in this ,ear

TYPE OF ACCOUNT 2LON2-TERM ASSETS

,/ ,++ Tan'i&*e #i8ed ae$2111 Bui#ings architectura structures2112 +achiner, or e=ui(ent211! +eans o transort or trans(ission

211* ;=ui(ent or #e'ices use# or (anage(ent2115 Perennia ants ani(as wor.ing an# gi'ing ro#ucts211? ther ie# assets

,0 ,+, Fi8ed ae$ "nder a #inance *eace,7 ,+ In$an'i&*e #i8ed ae$

21!1 Lan# use right21!2 Distriution right21!! Co,right atent21!* Tra#e(ar.s o goo#s21!5 Co(uter sotware21!6 Licence an# ranchising icence21!? ther intangie ie# assets

,5 ,+. ear an# tear o tangie ie# assets21*2 >ear an# tear o inancia,-ease# ie# assets

+ , . /21*! >ear an# tear o intangie ie# assets21*$ >ear an# tear o in'este# roert,

,6 ,+7 In4e$ed proper$(3 ,,+ In4e$men$ in "&idiarie+ ,,, Capi$a* con$ri&"$ion $o a =oin$ 4en$"re en$erprie, ,, In4e$men$ in an aocia$ed compan(

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,,5 O$%er *on'-$erm in4e$men$22?1 hares22?222??

Bon#sther ong-ter( in'est(ents

. ,,6 Pro4iion #or red"c$ion in *on'-$erm in4e$men$/ ,.+ Capi$a* con$r"c$ion in pro're

2*11 Procure(ent o ie# assets

2*12 Caita construction2*1! +aFor reair to ie# assets0 ,., Lon'-$erm prepaid e8pene7 ,. Ae$ on :%ic% income $a8 i po$poned5 ,.. Lon'-$erm depoi$ or co**a$era*

TYPE OF ACCOUNT 3ACCOUNTS PAYABLE

6 ++ S%or$-$erm *oan.3 +/ Lon'-$erm de&$ #a**in' d"e.+ + Acco"n$ pa(a&*e $o e**er Detaiing each

entit,., Ta8e and c%ar'e pa(a&*e $o $%e S$a$e

!!!1 AT a,aeIIIJJ K&tp&t "LTIIIJ2 "LT on i5port!!!2 ecia aes Ta!!!! ;ort/9(ort Duties!!!* Business 9nco(e Ta B9T!!!5 Persona 9nco(e Ta P9T!!!6 Natura resources ta!!!$ "ousing an# an# ta an# renta!!!?!!!)

other t,es o ta4ess charges an# other ite(s o a,(ent

. . Pa(a&*e $o emp*o(ee!!*1 Pa,aes to go'ern(ent oicias an# e(o,ees!!*? Pa,aes to other e(o,ees

.. / E8pene pa(a&*e

./ 0 In$erna* pa(a&*e

.0 7 Pa(men$ #or comp*e$ed :or; "nder a con$r"c$ioncon$rac$

Constructionco(an, (a.esa,(ents orco(ete# wor.

.7 5 O$%er pa(a&*e!!?1 uus assets awaiting han#ing!!?2 Laour union u#get

1 2 ! * 5!!?! ocia insurance!!?* +e#ica insurance!!?5 Pa,aes or e=uitisation!!?6 Eeceit o short-ter( #eosit or coatera!!?$ Gnreai


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!*!2!*!!

Discount on on#s;cesses o'er on#s

/+ .. Rceip$ o# *on'-$erm depoi$ or co**a$era*/, .7 Po$poned income $a8 pa(a&*e/ /+ Con$in'enc( #"nd #or *o-o#-emp*o(men$

a**o:ance/. /, Pro4iion $%a$ m"$ &e re$"rned

LOẠI TK 4O E?UITY

// .++ So"rce o# &"ine capi$a**111 wners in'est(ent caita*112 urus o shareho#ers e=uit, hareho#ing

co(an,*11? ther caita

/0 .+, !i##erence in proper$( re4a*"a$ion/7 .+ Forei'n e8c%an'e di##erence

*1!1 Dierence in re'auation o oreign echange gains orosses at the cosing o a inancia ,ear

*1!2 4oreign echnage #ierences in the stage o in'est(entin caita construction

/5 .+. !e4e*opmen$ in4e$men$ #"nd/6 .+/ Financia* con$in'enc( #"nd03 .+5 O$%er #"nd #o"nded #rom o:ner> e@"i$(0+ .+6 F"nd> %are hareho#ing

co(an,0, .,+ Undi$ri&"$ed pro#i$

*211 Gn#istriute# roit in the re'ious ,ear*212 Gn#istriute# roit in this ,ear

0 .+ Re:ard or :e*#are #"nd*!11 Eewar# un#*!12 >eare un#*!1! >eare un# or(ing ie# asset

0. ..+ So"rce o# capi$a* in4e$ed in capi$a* con$r"c$ion Aicae to tateenterrises

0/ .0+ So"rce o# admini$ra$i4e &"d'e$ Gse# or*611 ource o a#(inistrati'e u#get in the re'ious ,ear co(anies or

cororations*612 ource o a#(inistrati'e u#get in this ,ear with source o

usget

00 .00 So"rce o# &"d'e$ #ormin' #i8ed ae$

1 2 ! * 5

TYPE OF ACCOUNT 5REVENUE

07 /++ Re4en"e #rom a*e o# 'ood and pro4iion o#er4ice

5111 Ee'enue ro( sae o goo#s5112 Ee'enue ro( sae o inishe# ro#ucts Detaiing ,511! Ee'enue ro( ro'ision o ser'ices (anage(ent511* Ee'enue ro( aowances or rice susi#ies re=uire(ents511$ Ee'enue ro( tra#e in in'este# roert,

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05 /+, Re4en"e #rom in$erna* a*e Aicae to5121 Ee'enue ro( sae o goo#s 9nterna saes5122 Ee'enue ro( sae o inishe# ro#ucts512! Ee'enue ro( ro'ision o ser'ices

06 /+/ Re4en"e #rom #inancia* opera$ion73 /,+ Trade dico"n$

7+ /+ Re$"rned a*e7, /, Red"c$ion in price o# 'ood o*d

TYPE OF ACCOUNT 6PRO!UCTION OR BUSINESS COSTS

7 0++ P"rc%ae o# 'ood Aication o6111 Purchase o raw (aterias or (aterias the (etho# o6112 Purchase o goo#s erio#ica in'entor,

7. 0,+ Co$ o# ra: ma$eria* or ma$eria* direc$*( "ed7/ 0,, Co$ o# direc$ emp*o(ee70 0, Co$ #or "e o# con$r"c$ion mac%iner( Aicae to

62!1 Costs o e(o,ees constructionco(an,

62!2 Costs o (aterias62!! Costs o ro#uction instru(ents62!* Cost o a(orti


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6*2$ Costs o hire# ser'ices6*2? ther costs in cash

TYPE OF ACCOUNT 7OTHER INCOMES

5 7++ O$%er income Detaiing ,oerations

TYPE OF ACCOUNT OTHER COSTS

5. 5++ O$%er co$ Detaiing ,oerations

5/ 5,+ BIT co$?211 Current B9T costs?212 Postone# B9T costs

TYPE OF ACCOUNT !!ETERMINATION OF BUSINESS RESULTS

50 6++ !e$ermina$ion o# &"ine re"*$

TYPE OF ACCOUNT "OFF BALANCE SHEET ACCOUNTS

33+ Hired ae$

33, Ma$eria* or 'ood %e*d on &e%a*# o# o$%er en$i$ie9or recei4ed #or procein'

Detaiing ,

(anage(ent

re=uire(ents

33 2ood recei4ed #or a*e on &e%a*# o# o$%er en$i$ie9or $a;en a 'ood on coni'nmen$ or mor$'a'e

33. Bad de&$ :ri$$en o##

337 Forei' c"rrencie

335 E$ima$e #or admini$ra$i4e or pro=ec$ co$

PART IIFINANCIAL STATEMENT SYSTEM

I 2ENERAL PROVISIONS

A Ann"a* and mid-(ear #inancia* $a$emen$

+ P"rpoe o# #inancia* $a$emen$

4inancia state(ents are use# or the oFecti'e o ro'i#ing inor(ation aout the inanciaosition eror(ance an# cash ows o an enterrise which (eets (anage(ent re=uire(ents o theenterrises owner an# tate o#ies an# is useu to a wi#e range o users in (a.ing econo(ic#ecisions The inancia state(ents (ust ro'i#e inor(ation aout an enterrises:

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a/ assets3/ iaiities an# owners e=uit,3c/ re'enue other inco(e oerating eenses an# other costs3#/ gains an# osses an# #istriution o oerating resuts3H/ Taes an# charges a,ae to the tate3e/ ther assets reating to the enterrise3g/ Cash ows

Aart ro( the ao'e inor(ation an enterrise sha sti e re=uire# to incu#e other inor(ation in the 7notes to the inancia state(ents8 in or#er to gi'e urther eanation o theite(s shown on its genera inancia state(ents an# the accounting oicies that it hasaie# to recognise the econo(ic transactions an# reare an# resent the inanciastate(ents

,- O&=ec$ o# app*ica$ion

The annua inancia state(ent s,ste( sha e aie# to enterrises o a t,es in ain#ustries an# econo(ic sectors 9n articuar (e#iu( an# s(a usinersses sha sti e

re=uire# to co(, with genera ro'isions in this Part an# seciic ro'isions aroriate to(e#iu( an# s(a usinesses seciie# in the accounting s,ste( or (e#iu( an# s(ausinesses

The rearation an# resentation o inancia state(ents , an.s or si(iar inanciaorganisations are a##itiona, stiuate# in the Accounting tan#ar# No22 7A##itionareresentation o inancia state(ents , an.s an# si(iar inancia organisations8 an# inseciic #ocu(ents

The rearation an# resentation o inancia state(ents , enterrises in a articuar ranch sha co(, with the ro'isions seciie# in the accounting s,ste( issue# , the+inistr, o 4inance or , the ranch with the +inistr, o 4inances aro'a

A arent co(an, or grou that reares its consoi#ate# inancia state(ents (ustco(, with the ro'isions in the Accounting tan#ar# 7Consoi#ate# inancia state(entsan# accounting or in'est(ents in susi#iar, co(anies8

A co(an, with its aiiate# accounting units or a tate cororation oerating in theor( o ha'ing no susi#iar, co(anies (ust reare its consoi#ate# inancia state(ents inaccor#ance with the ro'isions in Circuar ro'i#ing gui#eines or a,ing the Accountingtan#ar# No25 7Consoi#ate# inancia state(ents an# accounting or in'est(ents insusi#iar, co(anies8

The (i#-,ear inancia state(ent s,ste( =uarter, inancia state(ents sha eaie# to tate enterrises iste# enterrises an# other enterrises which 'ountari,

reare their (i#-,ear inancia state(ents

- T%e &"ine #inancia* $a$emen$ ($em

The inancia state(ent s,ste( sha incu#e annua inancia state(ents an# (i#-,ear inancia state(ents

3#1# Ann$%& 'in%nci%& st%te(ents

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The annua inancia state(ents sha incu#e:

- Baance sheet 4or( No B 01 -DN

- 9nco(e state(ent 4or( No B 02 -DN

- Cash ow state(ent 4or( No B 0! -

DN- Notes to inancia state(ents 4or( No B 0) -

DN

3#2# )i*+,e%- Fin%nci%& .t%te(ents

The (i#-,ear inancia state(ents sha incu#e the (i#-,ear inanciastate(ents in u or( an# in su((ar, or(

1 The (i#-,ear inancia state(ents in u or( sha incu#e:

- +i#-,ear aance sheet in u or(: 4or( No B 01a IDN3

- +i#-,ear inco(e state(entin u ior(: 4or( No B 02a I

DN3- +i#-,ear cash ow state(ent in u or(: 4or( No B 0!a I

DN3- eecti'e notes to the inancia state(ents: 4or( No B 0)a I

DN

2 The (i#-,ear inancia state(ents in su((ar, or( sha incu#e:- +i#-,ear aance sheet in su((ar, or(: 4or( No B 01 I

DN3- +i#-,ear inco(e state(ent

in su((ar, or(: 4or( No B 02 IDN3

- +i#-,ear cash ow state(ent in su((ar, or(: 4or( No B 0! IDN3

- eecti'e notes to the inancia state(ents: 4or( No B 0)a IDN

.- Reponi&i*i$ie #or prepara$ion and preen$a$ion o# #inancia*$a$emen$

1 A enterrises in a in#ustries an# econo(ic sectors sha e re=uire# to rearean# resent their annua inancia state(ents

Co(anies an# cororations with aiiate# accounting units sha aart ro(rearation o their annua inancia state(ents e re=uire# to reare their genera inancia

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state(ents or consoi#ate# inancia state(ents at the cosing o the accounting erio#ase# on inancia state(ents o their aiiate# accounting units

2 tate enterrises or iste# enterrises sha sti e re=uire# to reare their (i#-,ear inacia state(ents in u or(

ther enterrises which 'ountari, reare their (i#-,ear inacia state(ents sha eer(itte# to seect the u or( or the su((ar, or(

tate cororations an# tate enterrises with aiiate# accounting units sha sti ere=uire# to reare their (i#-,ear genera inancia state(ents or consoi#ate# inanciastate(ents J

! Parent co(anies an# grous sha e re=uire# to reare their (i#-,ear consoi#ate#inancia state(ents J an# their consoi#ate# inancia state(ents at the cosing o theaccounting ,ear in accor#ance with the ro'isions in &o'ern(ent Decree No12)/200*/NK-CP#ate# !1 +a, 200* 9n a##ition the, sha sti e re=uire# to reare consoi#ate# inanciastate(ents ater the, ha'e consoi#ate# their usiness as reguate# in the Accounting tan#ar#

No11 7Business consoi#ation8 J The rearation o (i#-,ear consoi#ate# inancia state(ents sha e (a#e as ro(

200?

/- Re@"iremen$ #or prepara$ion and preen$a$ion o# #inancia* $a$emen$

The rearation an# resentation o inancia sate(ents (ust co(, with there=uire(ents seciie# in the Accounting tan#ar# No21 I Presentation o inanciastate(ents A air resentation o inancia state(ents re=uires:

- resenting inor(ation in a true an# air (anner3

- seecting an# a,ing accounting oicies in accor#ance with the ro'isions o each Accounting tan#ar# in or#er to ensure that the inancia state(ents ro'i#einor(ation that is ree'ant to the #ecision-(a.ing nee#s o users an# reiae Toachie'e a air resentation inancia state(ents (ust:

reresent air, the resuts an# inancia osition o the enterrise3

reect the econo(ic sustance o e'ents an# transactions an# not (ere, the egaor(3

e neutra that is ree ro( ias3

e ru#ent3

e co(ete in a (ateria resects

The resentation o inancia state(ents (ust e ase# on #ata eisting ater theaccounting oo.s are cose# 4inancia state(ents (ust consist o u ite(s e reare#(etho#ica, an# resente# consistent, etween accounting erio#s 4inancia state(ents

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(ust e signe# , the erson rearing the( the chie accountant an# the egareresentati'e o the enterrise an# sta(e# with the enterrises sea

0- Princip*e o# prepara$ion and preen$a$ion o# #inancia* $a$emen$

The rearation an# resentation o inancia state(ents (ust co(, with si 06rincies stiuate# in the Accounting tan#ar# No21 I 7Presenatation o inancia

state(ents8: going concerns accrua asis o accounting consistenc, o resentation(ateriait, an# aggregation osetting an# co(arati'e inor(ation

Notes to the inancia state(ents (ust e ase# on re=uire(ents or resentinginor(ation as stiuate# in Accounting tan#ar#s +ateria inor(ation (ust e eaine# tohe rea#ers un#erstan# roer, the inacia osition o the enterrise

7- Period #or prepara$ion o# #inancia* $a$emen$

7#1 Pe-i/* '/- p-ep%-%ti/n /' %nn$%& 'in%nci%& st%te(ents

;nterrises are re=uire# to reare inancia state(ents or the accounting ,ear whichis the caen#ar ,ear or an accounting ,ear with 12 u (onths ater the, noti, such a ,ear tothe ta o#, 9n the secia case enterrises are er(itte# to change the cosing #ate o anaccounting ,ear as a resut inancia state(ents reare# or the irst accounting ,ear or theast accounting ,ear (a, e shorter or onger than 12 (onts ut sha not e er(itte# toecee# 15 (onths

7#2 Pe-i/* '/- p-ep%-%ti/n /' (i*+,e%- 'in%nci%& st%te(ents

The erio# or rearation o (i#-,ear inancia state(ents sha e each=uarter o the inancia ,ear not incu#ing Quarter 9

7#3 Ot0e- pe-i/*s '/- p-ep%-%ti/n /' 'in%nci%& st%te(ents

;nterrises (a, reare their inancia state(ents or other accounting erio#s suchas wee. (onth 6 (onths ) (onths as re=uire# , aw , the arent co(an, or theowner

An enterrise which is suFect to a #i'ision #e(erger consoi#ation (eger

con'ersion o ownershi or( #issoution ter(ination o oeration or an.rutc, (ustreare inancia state(ents at the ti(e when such an e'ent occurs

5 Time *imi$ #or "&miion o# #inancia* $a$emen$ #1# it0 -espect t/ .t%te ente-p-ises

a Ti(e i(it or su(ission o =uarter, inancia state(ents:

14


15/64

- An enterrise sha e re=uire# to su(it its =uarter, inancia state(ents no ater than20 #a,s ro( the #ate o cosing the =uarter, accounting erio#3 with resect to a tatecororation the ao'e ti(e i(it sha e no ater than *5 #a,s3

- An aiiate# accounting unit o a tate cororation sha su(it its =uarter,inancia state(ents to the cororation within the ti(e i(it reguate# , the cororation

Ti(e i(it or su(ission o the annua inancia state(ents:

- An enterrise sha e re=uire# to su(it its annua inancia state(ents no ater than!0 #a,s ro( the #ate o cosing the accounting ,ear3 with resect to a tate cororation theao'e ti(e i(it sha e no ater than )0 #a,s3

- An aiiate# accounting unit o a tate cororation sha su(it its annua inanciastate(ents to the cororation within the ti(e i(it reguate# , the cororation

#2# it0 -espect t/ /t0e- ente-p-ises

a An accounting unit eing a ri'ate enterrise or a artnershi ir( (ust su(it itsannua inancia state(ents no ater than !0 #a,s ro( the #ate o cosing the accounting,ear3 with resect to other accounting units the ao'e ti(e i(it sha e no ater than )0#a,s3

An aiiate# accounting unit sha su(it its annua inancia state(ents to its suerior accounting unit within the ti(e i(it reguate# , the suerior accounting unit

6 P*ace :%ere #inancia* $a$emen$ are recei4ed

P*ace :%ere #inancia* $a$emen$ are recei4ed

TYPES OF ENTERPRISE* Perio#s or rearationo inanciastate(ents

4inanciao#, Ta o#,2 tatisticao#, uerior enterrise!

Businessregistrationo#,

1 tate enterrises QuarterMear

1

2 ;nterrises withoreign in'este# caita

Mear

! ther t,es o

enterrise

Mear

1 tate enterrises ocate# in a ro'ince or cit, un#er centra authorit, sha ere=uire# to reare an# su(it their inancia state(ents to the 4inance Deart(ent o suchro'ince o cit, Centra tate enterrises sha aso su(it their inancia state(ents to the+inistr, o 4inance the Business 4inance Deart(ent

- tate enterrises such as co((ercia an.s otter, co(anies cre#it institutionsinsurance co(anies securities tra#ing co(anies (ust su(it their inancia state(ents tothe +inistr, o 4inance the Ban.ing 4inance Deart(ent 9n articuar ecurities Tra#ingCo(anies sha aso su(it their inancia state(ents to the tate ecurities Co((ission

15


16/64

2 ;nterrises sha e re=uire# to su(it their inancia state(ents to oca tao#ies #irect, (anaging the( tate cororations sha aso su(it their inancia state(entsto the +inistr, o 4inance the &enera Deart(ent o Taation

! tate enterrises which ha'e the suerior accounting unit (ust su(it their inancia state(ents to such a suerior accounting unit ther enterrises which ha'e thesuerior accounting unit (ust su(it their inancia state(ents to such a suerior accounting

unit in accor#ance with the reguations o the suerior accounting unit* ;nterrises whose inancia state(ents are re=uire# , aw to e au#ite# sha

ha'e their inancia state(ents au#ite# eore such state(ents are su(itte# as reguate# Au#ite# inancia state(ents o enterrises (ust e encose# with au#it reorts when the,are su(itte# to tate a#(inistration o#ies an# their suerior enterrises

B Cono*ida$ed #inancia* $a$emen$ and 'enera* #inancia* $a$emen$

+ Cono*ida$ed #inancia* $a$emen$

A arent co(an, or a grou sha e resonsie or rearing consoi#ate# inancia

state(ents to consoi#ate an# resent the o'era con#itions regar#ing its assets iaiitiesowners e=uit, at the ti(e o rearation o inancia state(ents3 an# its eror(ance an#oerating resuts in the reorting erio#

The consoi#ate# inancia state(ent s,ste( sha incu#e * reorting or(s:

- Consoi#ate# aance sheet 4or( No B 01 I DN/"N- Consoi#ate# inco(e state(ent 4or( No B 02 I DN/"N- Consoi#ate# cash ow state(ent 4or( No B 0! I DN/"N- Consoi#ate# notes to the inancia state(ents 4or( No B 0) I DN/"N

The contents an# or( o the (etho# o cacuation in an# the ti(e i(it or rearation su(ission an# #iscosure o consoi#ate# inancia state(ents sha e carrie#out in accor#ance with the ro'isions in Circuar ro'i#ing gui#eines on the Accountingtan#ar# No21 7Presentation o 4inancia state(ents8 an# the Accounting tan#ar# No257Consoia#te# inancia satte(ents an# accounting or in'est(ents in susi#iar, co(anies8an# with Circuar ro'i#ing gui#eines on the Accounting tan#ar# No11 7Businessconsoi#ation8

, 2enera* #inancia* $a$emen$

An en$erprie :%ic% %a a##i*ia$ed acco"n$in' "ni$ or a S$a$e corpora$ione$a&*i%ed and opera$in' in $%e #orm o# %a4in' no "&idiar( companie m"$

prepare i$ 'enera* #inancia* $a$emen$ to co(ine an# resent the o'era con#itionsregar#ing its assets iaiities an# owners e=uit, at the ti(e o rearation o inanciastate(ents an# its eror(ance an# oerating resuts in the oerating erio# o the whoeenterrise or tate cororation

The genera inacia state(ent s,ste( sha incu#e * reorting or(s:

- &enera aance sheet 4or( No B 01-DN- &enera inco(e state(ent 4or( No B 02-DN- &enera cash ow state(ent 4or( No B 0!-DN

16


17/64

- &enera notes to the inancia state(ents +u sO B 0)-DN

The contents an# or( o an# the ti(e i(it or rearation su(ission an# #iscosureo genera inancia state(ents sha e carrie# out in accor#ance with the ro'isions inCircuar ro'i#ing gui#eines on the Accounting tan#ar# No21 7Presentation o 4inanciastate(ents8 an# the Accounting tan#ar# No25 7Consoia#te# inancia satte(ents an#accounting or in'est(ents in susi#iar, co(anies8

A arent co(an, or a grou which has to reare oth genera inancia state(entsan# consoi#ate# inancia state(ents sha reare its genera inancia state(ents irst therearation o genera inancia state(ent is ase# on t,es o oeration: ro#uction an#tra#ing in'est(ent in caita construction or non-usiness acti'ities an# then reare itsconsoi#ate# inancia state(ents >hie rearing genera inancia state(ents or itsro#uction an# tra#ing units the arent co(an, or grou (a, ha'e ha# to i(e(ent thero'isions on consoi#ation o inancia state(ents Gnits which ha'e to reare oth generainancia state(ents an# consoi#ate# inancia state(ents (ust co(, with the ro'isionson rearation o genera inancia state(ents an# consoi#ate# inancia state(ents

II LIST AN! FORMS OF FINANCIAL STATEMENTS

A T%e *i$ and #orm o# ann"a* #inancia* $a$emen$ %a** inc*"de)

- Baance sheet 4or( No B 01 I DN- 9ncon(e state(ent 4or( No B 02 I DN- Cash ow state(ent 4or( No B 0! - DN- Notes to the inancia state(ents 4or( No B 0) I DN

+ Ba*ance %ee$

Compan() Form No B 3+ – !NAddre) issue# together with Decision No15/2006/QD-BTC

#ate# 20 +arch 2006 o the +inister o 4inance

BALANCE SHEETa at th at (J

7nitN

ASSETSCode E8p*a-

na$ion

Fi'"rea$ $%e

c*oin'o# $%e

(ear D

Fi'"rea$ $%e

openin'o# $%e(earD

1 2 ! * 5

A– SHORT-TERM ASSETS D+33++3G+,3G+3G+.3G+/3 +33I Ca% and ca% e@"i4a*en$ ++3 1 Cash 111 01 2 Cash e=ui'aents 112II S%or$-$erm #inancia* in4e$men$ +,3 02 1 hort-ter( in'est(ents 121

17


18/64

2 Pro'isions or re#uction in rices o short-ter(in'est(ents J 2

12)

III S%or$-$erm recei4a&*e +3 1 Eecei'ae ro( custo(ers 1!1 2 Preaai# to seers 1!2 ! hort-ter( interna recei'aes 1!! * Eecei'aes ro( co(ete# wor. un#er a construction

contract

1!*

5 ther recei'aes 1!5 0! 6 Pro'isions or short-ter( recei'aes that are har#-reco'ere# J

1!)

IV In4en$or( +.3 1 9n'entor, 1*1 0* 2 Pro'isions or re#uction in rices o in'entor, J 1*) V O$%er %or$-$erm ae$ +/3 1 hort-ter( reai# eenses 151 2 De#uctie AT 152 ! Taes an# other charges that (ust e coecte# or thetate u#get

15* 05

+ , . / 5 ther short-ter( assets 15?

B – LON2-TERM ASSETS D,33 ,+3 G ,,3 G ,.3 G ,/3 G,03

,33

I- Lon'-$erm recei4a&*e ,+3 1 Long-ter( recei'aes ro( custo(ers 211 2 Business caita in aiiate# units 212 ! Long-ter( interna recei'aes 21! 06

* ther ong-ter( recei'aes 21? 0$ 5 Pro'isions or ong-ter( recei'aes that are har#-reco'ere# J

21)

II Fi8ed ae$ ,,3 1 Tangie ie# assets 221 0? - "istorica cost 222 - Accu(uate# 'aue o wear an# tear J 22! 2 4inancia,-ease# ie# assets 22* 0) - "istorica cost 225 - Accu(uate# 'aue o wear an# tear J 226 ! 9ntangie ie# assets 22$ 10 - "istorica cost 22? - Accu(uate# 'aue o wear an# tear J 22) * Costs o caita construction in rogress 2!0 11III In4e$ed proper$( ,.3 12

- "istorica cost 2*1 - Accu(uate# 'aue o wear an# tear J 2*2 IV Lon'-$erm #inancia* in4e$men$ ,/3 1 9n'est(ents in susi#iar, co(anies 251 2 9n'est(ents in associate# or Foint 'enture co(anies 252 ! ther ong-ter( in'est(ents 25? 1! * Pro'isions or re#uction in rices o ong-ter( inanciain'est(ents J

25)

V O$%er *on'-$erm ae$ ,03 1 Long-ter( reai# eenses 261 1*

18


19/64

2 Assets on which inco(e ta is ostone# 262 21 ! ther ong-ter( assets 26?

TOTAL ASSETS D,73 +33 G ,33 ,73

SOURCE OF CAPITAL

A LIABILITIES D33 +3 G 3 33

I S%or$-$erm *ia&i*i$ie +3 1 hort-ter( orrowings an# iaiities !11 15 2 Pa,ae to seers !12 ! Preai# , urchasers !1! * Taes an# charges a,ae to the tate !1* 16 5 Pa,ae to e(o,es !15 6 Costs a,ae !16 1$ $ 9nterna a,aes !1$ ? Pa,ae or co(ete# wor. un#er a construction

contract!1?

) ther short-ter( a,aes !1) 1? 10 Pro'isions or short-ter( a,aes !20

II Lon'-$erm *ia&i*i$ie 3 1 Long-ter( a,aes to seers !!1 2 Long-ter( interna a,aes !!2 1) ! ther ong-ter( a,aes !!! * Long-ter( orrowings an# iaiities !!* 20 + , . / 5 Postone# inco(e ta a,ae !!5 21 6 Pro'isions or oss-o-e(o,(ent aowances !!6 $Pro'isions or ong-ter( a,aes !!$

B – O E?UITY D.33 .+3 G .3 .33I O:ner> e@"i$( .+3 22

1 wners in'este# caita *11 2 urus o shareho#ers e=uit, *12 ! wners other caita *1! * 4un#s shares J *1* 5 Dierence in roert, re'auation *15 6 4oreign echange #ierences *16 $ 9n'est(ent an# #e'eo(ent un# *1$ ? 4inancia contingenc, un# *1? ) ther un#s oun#e# ro( owners e=uit, *1) 10 Gn#istriute# net roits *20 11 ource o caita in'este# in caita construction *21II O$%er #"nd and o"rce o# &"d'e$ .3

1 Eewar# un# weare un# *!1 2 ource o u#get *!2 2! ! ource o u#get or(ing ie# assets *!!

TOTAL OF SOURCE OF CAPITAL D..3 33 G .33 ..3

OFF BALANCE SHEET ITEMS

19


20/64

ITEMS E8p*ana$ion Fi'"re a$$%e c*oin'o# $%e (ear

D

Fi'"re a$$%e openin'o# $%e (ear

D 1 "ire# assets 2* 2 +aterias or goo#s he# on eha o other entities or

recei'e# or rocessing

! &oo#s recei'e# or sae on eha o other entities or ta.en as goo#s on consign(ent or (ortgages* Ba# #ets written o5 4oreign currencies6 ;sti(ate or a#(inistrati'e or roFect costs

Prpar on th at

Prepared &( C%ie# acco"n$an$ !irec$orignature u na(e ignature u na(e ignature u na(e sea

N/tes:(J Oig&r 5aE not b inrt into it5 hr ata ar not a@aiQabQ, b&t th orinaQ

n&5br oR it5 an Sco tiQQ r5ain &nchang(2 Oig&r in it5 ith th ign (U ar rcor in ngati@ n&5br ithin th brac4t

((I *ith rpct to an ntrpri ho acco&nting Ear i a caQnar Ear (V, th

SRig&r at th cQoing oR th Ear5aE b rcor a SIJJ2VS! th SRig&r at thopning oR th Ear 5aE b rcor a S0J0JVS

, Income $a$emen$Compan() Form No B 3, – !NAddre) issue# together with Decision No15/2006/QD-BTC


INCOME STATEMENTWar XXX

7nitN

ITEMS

Code E8p*ana$ion T%i (ear Pre4io"

(ear 1 2 ! * 5

+ Re4en"e #rom a*e o# 'ood and pro4iiono# er4ice

3+ 925

, Red"c$ion in re4en"e 3, Ne$ re4en"e #rom a*e o# 'ood and

pro4iion o# er4ice D+3 3+ - 3,+3

. Hi$orica* co$ o# 'ood o*d ++ 92$/ 2ro pro#i$ #rom a*e o# 'ood and

pro4iion o# er4ice D,3 +3 - ++,3

20


21/64

0 Re4en"e #rom #inancia* opera$ion ,+ 9267 Financia* e8pene ,, 92? - oR hichN Qoan intrt Ypn 2!5 E8pene #or a*e ,.6 B"ine mana'emen$ e8pene ,/+3 Ne$ pro#i$ #rom &"ine ac$i4i$ie

3 ,3 G D,+ - ,, - D,. G ,/3

++ O$%er income ++, O$%er e8pene ,+ O$%er pro#i$ D.3 + - , .3+. To$a* o# pre-$a8 pro#i$

D/3 3 G .3/3

+/ C"rren$ BIT e8pene+0 BIT e8pene po$poned

/+/,

9!09!0

+7 A#$er-BIT pro#i$D03 /3 – /+ - /,

03

+5 Baic in$ere$ on %are DJ 73

Prpar on th at


N/tes: (U Thi it5 haQQ b appQi onQE to harhoQing co5pani

Ca% #*o: $a$emen$

Compan() Form No B 3 – !NAddre) issue# together with Decision No15/2006/QD-BTC

#ate# 20 +arch o the +oinister o 4inance

CASH FLO< STATEMENT$n*e- t0e *i-ect (et0/*

Mear7nitN

I$em Code E8p*ana$ion T%i(ear

Pre4io"(ear

1 2 ! * 5I Ca% #*o: #rom &"ine ac$i4i$ie1 Ee'enue ro( sae o goo#s an# ro'ision o ser'ices an#other re'enues

01

2 Pa,(ents to ro'i#ers o goo#s an# ser'ices 02! Pa,(ents to e(o,es 0!* Loan interest a,(ents 0*5 B9T a,(ents 056 ther re'enues ro( usiness acti'ities 06$ ther a,(ents or usiness acti'ities 0$Net c%s0 '&/ '-/( $siness %ctiities 2"

II Ca% #*o: #rom in4e$men$ ac$i4i$ie1Pa,(ents or rocure(ent an# or(ation o ie# assets

an# other ong-ter( assets21

21


22/64

2Ee'enue ro( #isosa or sae o ie# assets an# other ong-ter( assets

22

!Pa,(ents or orrowing or urchase o #et instru(entsro( other entit,

2!

*Eeceits ro( en#ing or re-sae o #et instru(ents toother entit,

2*

5Pa,(ents or in'est(ent in or caita contriution to other entit,

25

6Eeceits ro( in'est(ent in or caita contriution to other entities

26

$Eeceits ro( oan interest #i'i#en#s an# #istriute#roits

2$

Net c%s0 '&/ '-/( inest(ent %ctiities 3"

III Ca% #*o: #rom #inancia* opera$ion1Ee'enue ro( issuance o shares or ro( receit o caita

contriute# , owners!1

2Pa,(ents or caita contriute# , owners or or reurchase o issue# shares o the enterrise

!2

!hort-ter( or ong-ter( oans recei'e# !!

*Pa,(ents or rincia o oans !*5Pa,(ent or inance ease iaiities !56 Di'i#en#s or roits ai# to owners !6Net c%s0 '&/ '-/( 'in%nci%& /pe-%ti/n 4" Ne$ ca% #*o: in $%e period D/3 ,3G3G.3 /3Ca% and ca% e@"i4a*en$ a$ $%e openin' o# $%e period 03;ects o changes in echange rate on con'ersion o oreigncurrencies

61

Ca% an ca% e@"i4a*en$ a$ $%e c*oin' o# $%e periodD73 /3G03G0+

73 99!*

FZp, ngE tháng n#5

Prepared &( C%ie# acco"n$an$ !irec$or

ignature u na(e ignature u na(e ignature u na(e sea

N/tes: Oig&r 5aE not b inrt into it5 hr ata ar not a@aiQabQ, b&t th orinaQ n&5br oR it5 an Sco tiQQ r5ain &nchang

Compan() Form No B 3 – !NAddre) issue# together with Decision No15/2006/QD-BTC


CASH FLO< STATEMENT$n*e- t0e in*i-ect (et0/*

Mear 7nitN

I$em Code E8p*ana$ion T%i (ear Pre4io"(ear

1 2 ! * 5I Ca% #*o: #rom &"ine ac$i4i$ie1# P-e+t%8 p-/'its 3+

22


23/64

2# A*9$st(ent in ite(s - A(orti


24/64

Prpar on th at


N/tes: Oig&r 5aE not b inrt into it5 hr ata ar not a@aiQabQ, b&t th orinaQ n&5br oR it5 an Sco tiQQ r5ain &nchang

. No$e $o $%e #inancia* $a$emen$

Compan() Form No B 36 – !NAddre) isse# together with Decision No15/2006/QD-BTC


NOTES TO THE FINANCIAL STATEMENTSWar (J

I- Opera$iona* c%arac$eri$ic o# $%e en$erprie1- 4or( o caita ownershi2- Business sector!- Line o usiness*- erationa characteristics o the enterrise in the inancia ,ear which aect the inanciastate(ents

II- Acco"n$in' period9 mone$ar( "ni$ "ed in acco"n$in'1- accounting ,ear co((encing ro( // an# cosing on //2- +onetar, unit use# in accounting

III- App*ica&*e acco"n$in' $andard and ($em1- Aicae accounting s,ste(2- Proca(ation o co(iance with the accounting stan#ar#s an# s,ste(!- Aicae accounting or(

IV- App*ica&*e acco"n$in' po*icie1- Princie o recognition o a(ounts o cash an# cash e=ui'aents +etho# o con'erting other currencies into the currenc, use# in accounting

2- Princie o recognition o in'entor,:- Princie o recognition o in'entor,3- +etho# o cacuating 'aue o in'entor,3- +etho# o accounting or inc'entor,3- +etho# o (a.ing ro'isions or re#uction in rices o in'entor,

!- Princie o recognition an# a(orti


25/64

5- Princie o recognition o inancia in'est(ents:- 9n'est(ents in susi#iar, co(anies or associate# co(anies3 caita contriute# to Foint,-

controe# usiness estaish(ents3- hort-ter( in'est(ents in securities3- ther short-ter( or ong-ter( in'est(ents3- +etho# o (a.ing ro'isions or re#uction in rices o short-ter( or ong-ter( in'est(ents

6- Princie o recognition an# caitai


26/64

- Pro'isions or re#uction in rices o short-ter( in'est(ents

To$a* 0!- ther short-ter( recei'aes At the cosing

o the ,ear At the

oening o

the ,ear- Eecei'aes ro( e=uiti


27/64

To$a*

0? I 9ncrease or #ecrease in tangie ie# assets:

9te(sBui#ings

architecturastructures

+achiner,e=ui(ent

+eans o transort or trans(issio

n

ther

tangieie#

assets

Tota

Hi$orica* co$ o# $an'i&*e#i8ed ae$Baance at the oening o the,ear- Purchase# in the ,ear- 9n'est(ents in co(ete#caita construction

- ther increases- Con'erte# into in'este#roert,

- Disose# o so#

- ther #ecreases

O # cuOi nR( Acc"m"*a$ed 4a*"e o#:ear and $earBaance at the oening o the,ear- A(orti


28/64

#inancia**(-*eaed#i8ed ae$Bance at theoening o the ,ear- 4inancia,-ease#ie# assets in the,ear

- Eeurchase oinancia,-ease#ine# assets

- ther increases- Eeturn o

inancia,-ease#ie# assets

- ther #ecreases

Baance at thecosing o the ,earAcc"m"*a$ed4a*"e o# :ear and

$earBaance at theoening o the ,ear- A(orti


29/64

Hi$orica* co$ o# in$an'i&*e#i8ed ae$

Baance at the oening o the,ear- Purchase# in the ,ear- Create# ro( insi#e the

enterrise

- 9ncrease# ro( usinessconsoi#ation- ther increases- Disose# o so#- ther #ecreases

Baance at the cosing o the,ear Acc"m"*a$ed 4a*"e o#:ear and $earBaance at the oening o the,ear- A(orti


30/64

- 9nrastructureAcc"m"*a$ed 4a*"e o# :ear and

$ear - Lan# use right- Bui#ings- Bui#ings an# an# use right- 9nrastructure

Ne$ &oo; 4a*"e o# in4e$edproper$(- Lan# use right- Bui#ings- Bui#ings an# an# use right- 9nrastructure

U \YpQanation oR ata an othr YpQanationN--

1!- ther ong-ter( in'est(ents:

- 9n'est(ents in shares - 9n'est(ents in on#s - 9n'est(ents in is o echange treasur, on#s

- Long-ter( oans - ther ong-ter( oans

At the

cosing o the ,ear

At the

oening o the ,ear

To$a* 1*- Long-ter( reai# eenses At the

cosing o the ,ear

At theoening o the ,ear

- ;enses reai# or oerationa ease o ie# assets - ;enses or estaish(ent o the enterrise

- ;enses or reseach o great signiicance- ;enses in the stage o initiating the roFect un=uaiie# to erecognise# as intangie ie# assets

-

To$a*

15- hort-ter( oans an# iaiities At thecosing o the ,ear


- hort-ter( oans- Long-ter( iaiities aing #ue

To$a*

16- Taes an# charges a,ae to the tate At thecosing o the ,ear


- AT- ecia aes Ta T- ;ort/i(ort #uties- Business 9nco(e Ta B9T- Persona 9nco(e Ta P9T- Natura Eesources Ta- "ousing an# an# ta an# an# renta

30


31/64

- ther taes- 4ees charges an# other a,aes

To$a* 1$- ;enses a,ae At the

cosing o the ,ear


- A#'ances on saar, #uring the erio# o ta.ing ea'e

- ;enses or (aFor reair to ie# assets- ;enses #uring the erio# o cessation o usiness acti'ities-

To$a* 1?- ther short-ter( a,aes At the

cosing o the ,ear


- urus assets awaiting han#ing- Laour union u#get- ocia insurance- +e#ica insurance- Pa,aes regar#ing e=uiti


32/64

'er 1 ,ear to 5 ,ears'er 5,ears

21- Assets on which inco(e ta is ostone# an# the ostone# inco(e ta a,aea- Assets on which inco(e ta is ostone#:

At thecosing othe ,ear

At theoeningo the,ear

- Assets on which the ostone# inco(e ta is reate# to the#ierence which is te(orari, non-taae

- Assets on which the ostone# inco(e ta is reate# to thetaae oss which ha'e not ,et een use#

- Assets on which the ostone# inco(e ta is reate# to thetaae reerentia roFect which ha'e not ,et een use#

- Assets on which the inco(e ta is osone# an# o whichreco'er, has een recogni


33/64

Ba*ance a$ $%ec*oin' o# $%epre4io" (ear Ba*ance a$ $%eopenin' o# $%i(ear- 9ncrease in caitain this ,ear

- Proits in this ,ear - ther increases- Decrease incaita in this ,ear

- Loss in this ,ear - ther #ecreases

Ba*nace a$ $%ec*oin' o# $%i(ear

- Detais o owners in'est(ent caita At thecosing o

the ,ear

At theoening o

the ,ear- Caita contriute# , the tate- Caita contriute# , other entities-

To$a*

J aue o on#s con'erte# into shares in the ,earJ A(ount o un# shares :

c- Caita transactions with owners an# #istriution o #i'i#en#s orroits

This ,ear Pre'ious,ear

- wners in'est(ent caita Contriute# caita at the oening o the ,ear Contriute# caita increase# in the ,ear Contriute# caita #ecrease# in the ,ear Contriute# caita at the cosing o the ,ear- Di'i#en#s or roits #istriute#

#- Di'i#en#s- Di'i#en#s uishe# ater the #ate o cosing the accounting ,ear: Di'i#en# uishe# or or#inar, shares:

Di'i#en# uishe# or reerence shares: - Preerence shares accu(uate# #i'i#en#s which ha'e not een recognise#:

H- hares At thecosing o the ,ear


- Nu(er o shares registere# or issuance- Nu(er o shares so# to the uic r#inart, shares Preerence shares

- Nu(er o shares reurchase# r#inar, shares Preerence shares

- Nu(er o shares in circuation

33


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r#inar, shares Preerence shares

U Par @aQ& oR har in circ&Qation N

e- ;nterrises un#s:- 9n'est(ent an# #e'eo(ent un#

- 4inancia contingenc, un#- ther un#s oun#e# ro( owners e=uit,

J Fecti'es o estaish(ent an# use o the enterrises un#s

g- Ee'enues an# eenses gains or osses are #irect, recor#e# in owners e=uit, in accor#ancewith ro'isions o the seciic accounting stan#ar#s

--

2!- Bu#get This ,ear Pre'ious,ear

- Bu#get grante# in the ,ear

- A#(inistrati'e een#iture - Ee(aining u#get at the cosing o the ,ear

2*- "ire# assets At thecosing o the ,ear


1- aue o hire# assets- "ire# ie# assets- ther hire# assets

2- Tota o (ini(u( uture rents state# in the irre'ocae contractor oerationa ease o assets

- 4ro( 1 ,ear or ess

- 'er 1 ,ear to 5 ,ears- 'er 5 ,ears

VI- In#orma$ion added $o i$em repreen$ed in $%e income $a$emen$

Gnit:Thie ,ear Pre'ious

,ear25- Tota turno'er ro( sae o goo#s an# ro'ision o ser'icesCo#e 01 which: - Turno'er ro( sae o goo#s - Turno'er ro( ro'ision o ser'ices

- Turno'er o contruction contracts or enterrises carr,ing out

construction an# instaation acti'ities Construction contracts turno'er recor#e# in the erio#3 Construction contracts accu(uate# turno'er recor#e# as at

the ti(e o rearation o the inancia state(ents3

26- Turno'er re#uctions Co#e 02 which:

- Tra#e #iscount- Ee#uctions in rices o goo#s so#- Eeturne# saes- AT a,ae (etho# o #irect cacuation on 'aue a##e#

34


35/64

- ecia saes ta T- ;ort #ut,

2$- Net re'enue ro( sae o goo#s an# ro'ision o ser'icesCo#e 10 which:

- Net re'enue ro( echange o ro#ucts or goo#s- Net re'enue ro( echange o ser'ices

2?- "istorica cost o goo#s so# Co#e 11 This ,ear Pre'ious,ear

- "istorica cost o goo#s so#- "istorica cost o inishe# ro#ucts so#- "istorica cost o ser'ices ro'i#e#- Ee(aining 'aue an# sae or #isosa eenses o in'este#

roerties which ha'e een so#- Tra#e eenses o in'este# roerties- >ear an# tear or oss o in'entor,- 9te(s o ecessi'e eenses- Pro'isions or re#uction in rices o in'entor,

To$a*

2)- Turno'er ro( inancia oerations Co#e 21 This ,ear Pre'ious,ear

- 9nterest on #eosits or oans-Eeturn on in'est(ent in on#s treasur, on#s or is- Di'i#en#s or toits #istriute#- &ains ro( sae o oreign currenc,- Eeai


36/64

,ear- Postone# B9T eenses arising ro( #ierences te(orari,

taae

- Posone# B9T eenses arising ro( reco'er, o assets onwhich inco(e ta is osone#

- Postone# B9T inco(e arising ro( #ierences te(orari,#e#ucte#

- Posone# B9T inco(e arising ro( taae osses an# unuse#ta reerences - Postone# B9T inco(e arising ro( reco'er, o ostone#

inco(e ta which is a,ae

- Tota o ostone# B9T eenses

!!- Business or ro#uction eenses cassiie# , ite(s This ,ear Pre'ious,ear

- ;enses or raw (aterias (aterias- ;enses or e(o,ees- Cost o a(orti


37/64

!- 9nor(ation on reate# arties: *- Present assets turno'er usiness resuts accor#ing to sectors usiness sector or geograhica

sector in accor#ance with the reguations o the Accounting tan#ar# No2? 7Eeort on sectors82:

5- Co(arati'e inor(ation changes in inor(ation in inancia state(ents o re'ious accounting,ears:

6- 9nor(ation on going concerns:

$- ther inor(ation ! Prpar on th at

Prepared &( C%ie# acco"n$an$ !irec$orignature u

na(e ignature u na(e ignature u na(e sea

N/tes:(J Oig&r iQQ not b inrt into it5 hr ata ar not a@aiQabQ, b&t th orinaQ n&5br oR it5 an Sco tiQQ r5ain &nchang(2 KnQE appQicabQ to Qit co5pani(I \ntrpri ar pr5itt to R&rthr prnt othr inRor5ation hich 5 to b

ncarE Ror &r oR RinanciaQ tat5nt

B Li$ and #orm o# mid-(ear #inancia* $a$emen$

1List /' (i*+,e%- 'in%nci%& st%te(ents in '$&& '/-(:

- +i#-,ear aance sheet in u or(: 4or( B 01a I DN3- +i#-,ear inco(e state(ent in u or(: 4or( B 02a I DN3

- +i#-,ear cash ow state(ent in u or(: 4or( B 0!a I DN3

- eecti'e notes to the inancia state(ents 4or( B 0)a I DN3

2 F/-(s /' (i*+,e%- 'in%nci%& st%te(ents in '$&& '/-(

+- Mid-(ear &a*ance %ee$ Din #"** #ormCompan() Form B 3+a – !NAddre) issue# together with Decision No15/2006/QK-BTC


MI!-YEAR BALANCE SHEETDin #"** #orm

;$%-te-#### Ye%- ###

L at th at 7nitN

ASSETS Code E8p*ana$ion Amo"n$a$ $%e

c*oin'o# $%e

@"ar$er

Amo"n$ a$ $%eopenin' o# $%e

(ear

+ , . /

a – SHORT-TERM ASSETS +33

37


38/64

D+33++3G+,3G+3G+.3G+/3I Ca% and ca% e@"i4a*en$ ++3 1Cash 111 DJ

N/te:(U ]t5 an co in thi 5i-Ear baQanc ht ar i5iQar to tho oR th ann&aQ baQancht ^ Oor5 0J-98

Prpar on th at Prepared &( C%ie# acco"n$an$ !irec$orignature u na(e ignature u na(e ignature u na(e sea

,- Mid-(ear income $a$emen$ Din #"** #orm

Compan() Form B 3,a – !NAddre) issue# together with Decision No15/2006/QK-BTC


MI!-YEAR INCOME STATEMENTDin #"** #orm

%&artr War 7nitN

ITEMSCode E8p*ana-

$ion?"ar$er

Acc"m"*a$ed #rom$%e openin' o# $%e(ear $o $%e c*oin'

o# $%i @"ar$erT%i(ear

Pre4io"(ear

T%i(ear

Pre4io"(ear

1 2 ! * 5 6 $+ T"rno4er #rom a*e o# 'ood and

pro4iion o# er4ice DJ

N/tes: (U ]t5 an co in thi 5i-Ear inco5 tat5nt ar i5iQar to tho oR th ann&aQinco5 tat5nt ^ Oor5 02 ^ 98

Prpar on th at Prepared &( C%ie# acco"n$an$ !irec$or

ignature u na(e ignature u na(e ignature u na(esea

- Mid-(ear ca% #*o: $a$emen$ Din #"** #orm

Compan() Form B 3a – !N

Addre) issue# together with Decision No15/2006/QK-BTC#ate# 20 +arch 2006 o the +inister o 4inance

MI!-YEAR CASH FLO< STATEMENTDin #"** #orm

$n*e- t0e *i-ect (et0/*Quarter Mear

7nitN

I$em Code E8p*ana$ionAcc"m"*a$ed #rom $%e

openin' o# $%e (ear $o $%e

38


39/64

c*oin' o# $%i @"ar$erT%i (ear Pre4io"

(ear 1 2 ! * 5

I Ca% #*o: #rom &"ine ac$i4i$ie1 Ee'enue ro( sae o goo#s an# ro'ision

o ser'ices an# other re'enues01

2 Pa,(ents (a#e to ro'i#ers o goo#s an#ser'ices 02

J

N/tes:J ]t5 an co in thi 5i-Ear cah RQo tat5nt ar i5iQar to tho oR th ann&aQ cah RQo tat5nt ^ Oor5 0I ^98

Prpar on th at Prepared &( C%ie# acco"n$an$ !irec$or

ignature u na(e ignature u na(e ignature u na(e sea

Compan() Form B 3a – !NAddre) issue# together with Decision No15/2006/QK-BTC


MI!-YEAR CASH FLO< STATEMENTDin #"** #orm

$n*e- t0e in*i-ect (et0/*Quarter Mear

7nitN I$em

Code E8p*ana$ionAcc"m"*a$ed #rom $%e

openin' o# $%e (ear $o $%e

c*oin' o# $%i @"ar$erT%ie (ear Pre4io"(ear

1 2 ! * 5I Ca% #*o: #rom &"ine ac$i4i$ie1# P-et%8 p-/'its 3+2# A*9$st(ents t/ ite(s

- A(orti


40/64

Addre) issue# together with Decision No15/2006/QK-BTC #ate# 20 +arch 2006 o the +inister o 4inance

SELECTIVE NOTES TO THE FINANCIAL STATEMENTS

;$%-te- ### Ye%- ###

I Opera$iona* c%arac$eri$ic o# $%e en$erprie1 4or( o e=uit, ownershi2 4ie# o usiness! Line o usiness* Characteristics o the enterrises usiness acti'ities in the accounting erio# which

aect the inancia state(ents

II Acco"n$in' period9 c"rrenc( "ni$ "ed in $%e acco"n$in'1 The accounting ,ear co((encing ro( the #ate // an# en#ing on the #ate

//2 Currenc, unit use# in the accounting

III Acco"n$in' $andard and ($em app*ied1 The aicae accounting s,ste(2 Proca(ation o co(iance with the accounting stan#ar#s an# s,ste(! The aicae accounting or(

IV App*ica&*e acco"n$in' po*icie

The enterrise (ust rocai(s that the (i#-,ear inacia state(ents an# the annuainancia state(ents o the (ost recent ,ear are reare# ase# on the sa(e accountingoicies >here there is an, change in the accounting oicies the entetrrise is re=uire# to#escrie such a change an# seci, its i(acts

VI Ma$eria* e4en$ or $ranac$ion in $%e mid-(ear acco"n$in' period1 ;ain the seasona or c,cica nature o usiness acti'ities in the (i#-,ear

accounting erio#

2 Present the nature an# 'aue o ite(s aecting assets iaiities sources o ownerse=uit, net inco(e or cash ows seen as anor(a actor #ue to the nature si


41/64

$ Present turno'er an# inco(e ro( usiness acti'ities o #i'isions in ines o usiness an# geograhica regions ase# on reorts o #i'isions aicae to iste#co(anies

? Present (ateria e'ents arising ater the #ate o cosing the (i#-,ear accountingerio# which ha'e not een reresente# in the (i#-,ear inancia state(ents

) Present changes in otentia #ets or assets ro( the #ate o cosing the nearest

accounting ,ear10 ther inor(ation

Prpar on th at

Prepared &( C%ie# acco"n$an$ !irec$orignature u

na(eignature u na(e ignature u na(e sea

3 List /' (i*+,e%- 'in%nci%& st%te(ents in s$((%-, '/-(

- +i#-,ear aance sheet in su((ar, or(: 4or( B 01 IDN- +i#-,ear inco(e state(ent in su((ar, or(: 4or( B 02 I DN- +i#-,ear cash ow state(ent in su((ar, or(: 4or( B 0! I DN- eecti'e notes to the inancia state(ents 4or( B 0)a I DN

4 F/-(s /' (i*+,e%- 'in%nci%& st%te(ents in s$((%-, '/-(

+ Mid-(ear &a*ance %ee$ Din "mmar( #orm

Compan() Form B 3+&– !N

Addre) issue# together with Decision No15/2006/QK-BTC #ate# 20 +arch 2006 o the +inister o 4inance

MI!-YEAR BALANCE SHEET

Din "mmar( #orm;$%-te-### Ye%- ### L at th at

7nitN

ASSETSCode E8p*ana-

$ionFi'"e a$

$%ec*oin'

o# $%e@"ar$er

Fi'"re a$$%e openin'o# $%e (ear

1 2 ! * 5A – SHORT-TERM ASSETS D+33++3G+,3G+3G+.3G+/3

+33I Ca% and ca% e@"i4a*en$ ++3II S%or$-$erm #inancia* in4e$men$ +,3III S%or$-$erm acco"n$ recei4a&*e +3IV In4en$or( +.3V O$%er %or$-$erm ae$ +/3

41


42/64

B – LON2-TERM ASSETS D,33 ,+3 G ,,3 G ,.3 G ,/3 G,03

,33

I- Lon'-$erm acco"n$ recei4a&*e ,+3II Fi8ed ae$ ,,3III in4e$ed proper$ie ,.3IV Lon'-$erm #inancia* in4e$men$ ,/3V O$%er *on'-$erm ae$ ,03

TOTAL ASSETS D,73 +33 G ,33 ,73

SOURCES OF E?UITY

A – LIABILITIES D33 +3G 3 33I S%or$-$erm *ia&i*i$ie +3II Lon'-$erm *ia&i*i$ie 3

B – O E?UITY D.33 .+3 G .3 .33I O:ner> e@"i$( .+3II O$%er &"d'e$ and #"nd .3

TOTAL SOURCES OF E?UITY D..3 33 G .33 ..3

Prpar on th atXPrepared &( C%ie# acco"n$an$ !irec$orignature u na(e ignatur u na(e ignature u na(e sea

, Mid-(ear income $a$emen$ Din "mmar( #orm

Compan() Form B 3,& – !NAddre) issue# together with Decision No15/2006/QK-BTC


MI!-YEAR INCOME STATEMENTDin "mmar( #orm;$%-te- ###Ye%- ###

7nitN

ITEMS Code E8p*ana-$ion

?"ar$erAcc"m"*a$ed #rom$%e openin' o# $%e(ear $o $%e c*oin'

o# $%i @"ar$er T%i(ear

Pre4io"(ear

T%i(ear

Pre4io"(ear

1 2 ! * 5 6 $+ T"rno4er #rom a*e o# 'ood and

pro4iion o# er4ice3+

, T"rno4er #rom #inancia*opera$ion and o$%er re4en"e

+

Pre$a8 pro#i$ /3. A#$er-BIT pro#i$ 03

Prpar on th at

Prepared C%ie# acco"n$an$ !irec$orignature u na(e ignature u na(e ignature u na(e sea

42


43/64

Mid-(ear ca% #*o: $a$emen$ Din "mmar( #orm

Compan() MK" B 3& – !NAddre) issue# together with Decision No15/2006/QK-BTC


CASH FLO< STATEMENTDin "mmar( #orm?"ar$er Year

7nitN

I$em Code E8p*an$ionAcc"m"*a$ed #rom $%e

openin' o# $%e (ear $o $%ec*oin' o# $%i @"ar$er

T%i (ear Pre4io"(ear

1 2 ! * 5

+ Ne$ ca% #*o: #rom &"ineac$i4i$ie

,3

, Ne$ ca% #*o: #rom in4e$men$ac$i4i$ie

3

Ne$ ca% #*o: #rom #inancia*opera$ion

.3

. Ne$ ca% #*o: in $%e periodD/3 ,3G3G.3

/3

/ Ca% and ca% e@"i4a*en$ a$$%e openin' o# $%e period

03

0 Impac$ o# c%an'e in e8c%an'era$e "ed #or con4erion o# #orei'n c"rrencie

0+

7 Ca% and ca% e@"i4a*en$ a$$%e c*oin' o# $%e period

D73 /3G03G0+

73

Prpar on th at


. Se*ec$i4e no$e $o $%e #inancia* $a$emen$ using 4or( B0)a-DN

43


44/64

PART III

SYSTEM OF BUSINESS ACCOUNTIN2 !OCUMENTS

I 2ENERAL PROVISIONS

+ I$em and #orm o# acco"n$in' doc"men$ Accounting #ocu(ents o enterrises (ust e reare# in accor#ance with the

ro'isions on rearation an# signing o accounting #ocu(ents seciie# in the Law on Accounting &o'ern(ent Decree No 12)/200*/NK-CP #ate# !1 +a, 200* an# other ega#ocu(ents reate# to accounting #ocu(ents an# with the ro'isions in this #ocu(ent

;nterrises with articuar econo(ic or inancia transactions or which or(s o #ocu(ents ha'e not een ro'i#e# or in this #ocu(ent sha reare accounting #ocu(entsin accor#ance with searate reguations on accounting #ocu(ents an# with other ega#ocu(ents an# such accounting #ocu(ents (ust e aro'e# , the +inistr, o 4inance

, S($em o# acco"n$in' doc"men$ #orm

The s,ste( o accounting #ocu(ents or(s aicae to enterrises sha inccu#e:- Th acco&nting oc&5nt i& ith thi b&in acco&nting Et5, incQ&ing _

it5N 9te( reating to e(o,ees an# saaries3 9te( reating to in'entor,3 9te( reating to sae o goo#s3 9te( reating to currenc, 3 9te( reating to ie# assets- Th acco&nting oc&5nt i& ith othr QgaQ oc&5nt or(s an# gui#eines

on their rearation sha co(, with the issue# #ocu(ents

Prepara$ion o# acco"n$in' doc"men$

A econo(ic an# inacia transactions reate# to oeration o an enterrise share=uire accounting #ocu(ents The accounting #ocu(ent sha on, e reare# once or anecono(ic or inancia transaction The accounting #ocu(ent (ust contain u ite(s an#resent cear, an# truthu, the econo(ic or inacia transaction >or#s written on the#ocu(ent (ust e cear not erase# or are'iate# The su( in wor#s (ust ta, with thesu( in nu(ers

44


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The accounting #ocu(ent (ust incu#e u coies reguate#c or each t,e o #ocu(ent 9n resect o a #ocu(ent incu#ing (an, coies a coies (ust e reare# oneti(e with the sa(e content , using co(uters t,ewriters or caron-aer 9n a seciacase where a coies cannot e written one ti(e the, can e written twice ut theconsistenc, an# egait, o a coies o the #ocu(ent (ust e ensure#

Accounting #ocu(ents reare# , co(uters (ust contain a ite(s stiuate# or theaccounting #ocu(ent

. Si'nin' o# acco"n$in' doc"men$

To e 'ai# a accounting #ocu(ents (ust ear u signatures o eoe whoseosition is ro'i#e# or on the accounting #ocu(ent 9n articuar eectronic #ocu(ents (ustear eectronic signatures in accor#ance with aw A signatures on theaccounting #ocu(ent(ust e signe# , en or ountain-en an# shou# not e signe# in re# in. or , enci >ithresect to the accounting #ocu(ent or a,(ent each o its co, (ust esigne# Thesignature o one erson on the accounting (ust e consistent an# i#entica to the signaturewhich has een registere# as reguate# >here the signature is not registere# the signture inthe oowing ti(es (ust e i#entica to signtures in re'ious ti(es

An enterrise which has no chie accountant (ust aoint a erson to act as an accountantto carr, out transactions with custo(ers or the an. the signture o the chie accountant shae reace# with the signature o that accountant The accountant sha ha'e the #utiesresonsiiities an# right stiuate# or the chie accountant

The signatures o the hea# o an enterrise genera #irector #irector or an authorise#erson an# o the chie accountant or an authorise# erson an# the sea sta(e# on theaccounting #ocu(ent (ust e i#entica with the seci(en signatures an# sea which is 'ai#an# has een registere# with the an. The signature o an accountant on the accounting

#ocu(ent (ust e i#entica to the signature registere# with the chie accountant

The chie accountant or an authorise# erson sha not e er(itte# to sign 7er ro8 thehea# o the enterrise An authorise# erson sha not e aowe# to #eegate his authorise#ower to another erson

;nterrises are re=uire# to oen a register o seci(en signatures o the treasurerstore.eeer accountants chie accountant an# an authorise# erson genera #irector an#an authorise# erson The register o seci(en signtures (ust e nu(er on eachF agean# the sace etween two consecuti'e ages (ust e sta(e# with a sea (anage# , the

hea# o the enterrise or an authorise# erson ;ach erson (ust sign three seci(ensigntures in the register

9n#i'i#uas who ha'e the right or who are are authorise# to sign accounting #ocu(ents shanot sign such #ocu(ents when the, are not recor#e# or are recor#e# inco(ete,

The #eegation o authorit, to sign accounting #ocu(ents sha e stiuate# , the genera#irector o the enterrise in accor#ance with the aw an# the (anage(ent re=ure(ents toensure that assets are controe# tight, an# sae,

45


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/ Order o# circ"*a$ion and con$ro* o# acco"n$in' doc"men$ A accounting #ocu(ents reare# , an enterrise or co(ing ro( outsi#e (ust e

gathere# in the accounting #i'ision o the enterrise The accounting #i'ision sha ea(inethose accounting #ocu(ents an# on, use the( to (a.e entries in the accounting oo. ater such accounting #ocu(ents ha'e een ee(ine# an# their egait, is 'eriie#

r#er o circuation o accounting #ocu(ents sha incu#e the oowing stes:

- Preare recei'e an# han#e accounting #ocu(ents3- The accountant or chie accountant sha ea(ine an# sign accounting #ocu(ents or

su(it the( to the enterrises #irector or signing o the(3- Cassi, arrange accounting #ocu(ents an# enter u in the accounting oo.3- tore an# reser'e accounting #ocu(ents

r#er o ea(ination o accounting #ocu(ents:

- ;a(ine the cearness truthuness an# a#e=uac, o ite(s an# #ata recor#e# onaccounting #ocu(ents3- ;a(ine the egait, o econo(ic or inancia transactions recor#e# on accounting

#ocu(ents coate accounting #ocu(ents with other ree'ant #ocu(ents3- ;a(ine the accurac, o #ata an# inor(ation on accounting #ocu(ents

Gon ea(ination o accounting #ocu(ents i #isco'ering reaches o the tatesoic, an# reguations on econo(ic or inancia (anage(ent the accounting #i'ision (ustreuse to (a.e a,(ent or ta.e goo#s out o the store an# (ust i((e#iate, noti, suchreaches to the #irector o the enterrise or #eaing with the( in a ti(e, (anner inaccor#ance with the current aw

>ith resect to accounting #ocu(ents which are reare# i(roer, or ha'e uncear nu(ers the accountant resonsie or ea(ining the( an# (a.ing entries in theaccounting oo. (ust return the( re=uesting the erson who reares such accounting#ocu(ents to reare again the accounting #ocu(ents in accor#ance with the roer roce#ures or to (a.e a#Fust(ents in the accounting #ocu(ents eore using the( as aasis or (a.ing entries in the accounting oo.

0 Tran*a$ion o# acco"n$in' doc"men$ in$o Vie$namee

Accounting #ocu(ents in a oreign anguage (ust e transate# into ietna(ese whenthe, are use# or (a.ing entries in accounting oo.s in ietna( Docu(ents which are rare,(a#e out or which are (a#e out (an, ti(es ut their contents are not i#entica (ust etransate# who, Docu(ents which are (a#e out (an, ti(es with i#entica contents sha etransate# who, in resect o the irst #ocu(ent ro( the secon# #ocu(ent onwar# on,the (ain ite(s are transate# such as na(e o the #ocu(ent na(e o the co(an, an#erson rearing the #ocu(ent na(e o the co(an, an# erson recei'ing the #ocu(entosition o the ersons signing the #ocu(ent The transator (ust sign recor#ing u na(eon the ietna(ese 'ersion an# e resonsie or the contents transate# into ietna(eseThe ietna(ese 'ersion (ust e encose# with the origina co, in oreign anguage

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7 Ue9 mana'emen$9 prin$in' and i"ance o# acco"n$in' doc"men$ #orm

A enterrises are re=uire# to use unior( accounting #ocu(ent or(s stiuate# inthis accounting s,ste( During the rocess o using accounting #ocu(ents enterrises arenot er(itte# to a(en# co(usor, accounting #ocu(ent or(s

Printe# accounting #ocu(ent or(s (ust e reser'e# carreu, an# (ust not e et

#a(age# or rotten Che=ues an# 'aauae aers (ust e (anage# i.e (one,Co(usor, accounting #ocu(ent or(s sha e rinte# an# issue# , the +inistr, o

4inance or an entit, aurthorise# , the +inistr, o 4inance The entit, authorise# to rint an#issue co(usor, accounting #ocu(ents (ust rint the( accor#ing to the roer or( an#=uantit, reguate# or each t,e o accounting #ocu(ent an# (ust co(, with the +inistr,o 4inances ro'isions on (anage(ent o rinte# (atter

9n resect o instructiona accounting #ocu(ent or(s enterrises (a, u, the rinte#ones a'aiae in the (ar.et or rint such accounting #ocu(ent or(s , the(se'es ut(ust ensure that the accounting #ocu(ents contain (ain ite(s as stiuate# in Artice 1$ o the Law on Accounting

5 ;nterrises using eectronic #ocu(ents in their econo(ic or inancia acti'ities an#or (a.ing entries in accounting oo.s (ust co(, with the ro'isions o ega #ocu(entson eectronic #ocu(ents

II LIST OF ACCOUNTIN2 !OCUMENTS

No Na(e o #ocu(ent erianu(er

Nature

Co(usor,

or( J

9nstructiona

or( J A/ACCGNT9N& DCG+;NT 9G;D GND;E T"9 D;C99N

9/ ;(o,ees an# saaries+ Time-%ee$ 3+a-LTL 8, O4er$ime $ime-%ee$ 3+&-LTL 8 Pa(ro** 3,-LTL 8. S$a$emen$ o# &on" pa(men$ 3-LTL 8/ Tra4e* :arran$ 3.-LTL 80 Con#irma$ion *ip o# #ini%ed prod"c$

or comp*e$ed :or;3/-LTL 8

7 S$a$emen$ o# o4er$ime pa(men$ 30-LTL 85 S$a$emen$ o# ren$ pa(men$ 37-LTL 86 Piece-:or; con$rac$ 35-LTL 8+3 Min"$e on *i@"ida$ion

Dcommiionin' o# piece-:or;con$rac$

36-LTL 8

++ S$a$emen$ o# i$em paid #rom a*ar( +3-LTL 8+, S$a$emen$ o# a**oca$ion o# a*arie and

ocia* in"rance con$ri&"$ion ++-LTL 8

47


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99/ 9n'entor,+ 2ood-recei4ed no$e 3+-VT 8, 2ood-dipa$c%ed no$e 3,-VT 8 Min"$e on $e$in' ma$eria*9 $oo*9

prod"c$9 'ood3-VT 8

. S*ip o# ma$eria* *e#$ a$ $%e c*oin' o#$%e period

3.-VT 8

/ Min"$e on in4en$or(in' ma$eria*9$oo*9 prod"c$9 'ood

3/-VT 8

0 S$a$emen$ o# p"rc%aed 'ood 30-VT 87 S$a$emen$ o# a**oca$ion o# ra:

ma$eria*9 ma$eria*9 $oo*9in$r"men$

37-VT 8

999/ ae o goo#s+ S$a$emen$ o# pa(men$ #or 'ood

"pp*ied on a coni'nmen$ &ai3+-BH 8

, Co"n$er card 3,-BH 8

9/ Currenc,+ No$e o# receip$ 3+-TT 8, No$e o# pa(men$ 3,-TT 8 Re@"e$ #or ad4ance 3-TT 8. Vo"c%er #or pa(men$ o# ad4ance 3.-TT 8/ Re@"e$ #or pa(men$ 3/-TT 80 Receip$ #or co**ec$ion o# mone( 30-TT 87 S$a$emen$ o# 'o*d9 i*4er9 precio"

me$a*9 'em$one

37-TT 8

5 S$a$emen$ o# #"nd in4en$or( D"ed #orVN!

35a-TT 8

6 S$a$emen$ o# #"nd in4en$or( D"ed #or#orei'n c"rrencie9 'o*d9 i*4er

35&-TT 8

+3 S$a$emen$ o# pa(men$ 36-TT 8

/ 4ie# assets

+ Min"$e on $ran#er and receip$ o##i8ed ae$

3+-TSC 8

, Min"$e on *i@"ida$ion o# #i8ed ae$ 3,-TSC 8 Min"$e on $ran#er o# #i8ed ae $o

:%ic% ma=or repair i comp*e$ed3-TSC 8

. Min"$e on re4a*"a$ion o# #i8ed ae$ 3.-TSC 8/ Min"$e on in4e$or(in' #i8ed ae$ 3/-TSC 80 S$a$emen$ o# ca*c"*a$in' and

a**oca$in' co$ o# amor$ia$ion o##i8ed ae$

30-TSC 8

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B/ DCG+;NT 9G;D >9T" T";E L;&AL DCG+;NT

+ Cer$i#ica$e o# ic; *ea4e :i$% anen$i$*emen$ $o ocia* in"rance &ene#i$

8

, Li$ o# peop*e :%o are on *ea4e anden$i$*ed $o i**ne or ma$erni$( a**o:ance

8

VAT in4oice 3+2T1T-LL 8

. Ordinar( a*e in4oice 3,2T2T-LL 8/ 2ood dipa$c%ed no$e-c"m-in$erna*

$ranpor$ no$e3 P1-LL 8

0 2ood dipa$c%ed no$e o# 'oodpro4ided $o a'en$

3. H!L-LL 8

7 In4oice #or #inance *eae er4ice 3/ TTC-LL 85 S$a$emen$ o# p"rc%aed 'ood :i$%o"$

in4oice3.2T2T 8

6

2%i c%) J BB: Co(usor, or(J "D: 9nstructiona or(

PART IV

SYSTEM OF ACCOUNTIN2 BOO1S AN! FORMS OF ACCOUNTIN2

I- 2ENERAL PROVISIONS

+- Acco"n$in' &oo;

Accounting oo.s are use# to recor# s,ste(ati


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The tate (a.es (an#ator, reguations on or(s an# contents o accounting oo.san# the (etho# o recor#ing on the e#ger an# Fourna3 an# (a.es instructiona reguationson Detaie# accounting oo.s or car#s

2#1#


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that e(o,ee (ust e resonsie or (a.ing entries in the oo.s an# .eeing such oo.s#uring the erio# or which the accounting oo.s are use#

>hen the e(o,ee .eeing an# (a.ing entries in accounting oo.s is change# thechie accountant (ust organise the han#o'er o resonsiiities etween the o# an# newe(o,ees The (inutes on han#o'er o resonsiiities (ust e signe# an# certiie# , thechie accountant

/ Ma;in' en$rie in acco"n$in' &oo; &( %and or &( comp"$er An accounting unit is er(itte# to (a.e entries in accounting oo.s , han# or ,

co(uter

>here an accounting unit (a.es entries in accounting oo.s , han# it (ust co(,with the reguations on accounting or(s an# accounting oo.s as state# in ection 99-7Accounting 4or(s8 The unit is er(itte# to urther estaish #etaie# accounting oo.sase# on its (anage(ent re=uire(ents

>here an enterrise (a.es entries in accounting oo.s , co(uter it sha eer(itte# to either urchase or construct itse an accounting or( on co(uter accor#ing,The co(uter accounting or( aie# , the enterrise (ust ensure the oowingre=uire(ents:

- "a'ing necessar, genera accounting oo.s an# #etaie# accounting oo.s to (eetthe accounting re=uire(ents as reguate# &enera accounting oo.s (ust contain u ite(sin accor#ance with the reguations on accounting oo.s

- Co(,ing with the reguations on estaishing recor#ing cosing an# a(en#ingoo.s o account in accor#ance with the Accounting Law the i(e(enting #ocu(ents an#the reguations in this accounting s,ste(

- An enterrise (ust ase on stan#ar#s an# con#itions o the accounting sotwarestiuate# , the +inistr, o 4inance in Circuar No 10!/2005/TT-BTC #ate# 2* No'e(er

2005 to seect an accounting sotware aroriate to its (anage(ent re=uire(ents an#con#itions

0 E$a&*i%in' and recordin' &oo; o# acco"n$

6#1+ Est%&is0in //=s /' %cc/$nt

Boo.s o account (ust e oene# at the oening o an accounting ,ear >ith resectto a new, estaishe# enterrise oo.s o account (ust e oene# ro( the #ate o itsestaish(ent The enterrises ega reresentati'e an# chie accountant sha eresonsie or aro'ing han#-recor#e# accounting oo.s eore tha, are use# oraro'ing oicia accounting oo.s ater thet ha'e een rinte# out ro( a co(uter

Boo.s o account (ust e the ones rinte# or reare# eorehan# an# (a, e

oun# into oo.s or et in searate sheets "a'ing een use# such sheets (ust e oun#together into oo.s or iing

Beore using oo.s o account an enterrise (ust co(ete the oowing roce#ures:

*ith rpct to boo4 oR acco&nt in th Ror5 oR boo4Nn the irst age o such oo.s it is re=uire# to cear, recor# na(e o the enterrrise

na(e o the oo. #ate o oening the oo. the accounting ,ear an# the erio# or whichthe oo. is recor#e# The accounting oo.s (ust contain u na(es an# signatures o theerson .eeing an# recor#ing the( the chie accountant an# the ega reresentati'e o an

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enterrise the #ate o cosing the oo.s or the #ate o transerring the oo.s to anothererson

Boo.s o account (ust e nu(ere# ro( the irst age to the ast age3 an# thesace etween two consecuti'e ages o the accounting oo.s

*ith rpct to boo4 oR acco&nt in th Ror5 oR Qoo htNN

9t is re=uire# to recor# on the to o each oose sheet the enterrises na(e theor#ina nu(er o each oose sheet the oo.s na(e the (onth in which the oo. is use#an# u na(e o the erson .eeing an# recor#ing the oo. Beore eing use# oose sheets(ust e signe# an# certiie# , the enterrises #irector or an authorise# erson an#sta(e# with the enterrises sea Loose sheets (ust e .et sae, an# arrange# in or#erso that the, can e oun# easi,

6#2+ Rec/-*in //=s

The recor#ing on oo.s o account (ust e ase# on au#ite# accounting #ocu(ents A #ata recor#e# on oo.s o account (ust e suorte# , ega an# 'ai# accounting#ocu(ents

6#3+ C&/s$-e /' //=s /' %cc/$nt

At the cosing o an accounting erio# oo.s o account (ust e cose# eoreinancia state(ents are reare# 9n a##ition oo.s o account (ust e cose# in the case o an in'entor, or in other cases as reguate# , aw

7 Amendmen$ $o acco"n$in' &oo; 7#1+ Up/n *isc/e-, t0%t t0e 0%n*+-ec/-*e* //=s /' %cc/$nt contain (ista.es

in the rocess o recor#ing oo.s o account an enterrise sha not e er(itte# to erasesuch (ista.es which cause a oss o ase,-recor#e# inor(ation or #ata ut sha (a.e ana(en#(ent ase# on one o the oowing (etho#s:

J- Mtho oR rctiRicationNThis (etho# is use# to recti, (ista.es , #rawing a ine to #eete the ase,-recor#e#

#ata howwe'er it is re=uire# that the (ista.es e seen cear, Ao'e the #eete# #atanu(er or wor#s sha e recor#e# in or#inar, in. an# the signature o a chie accountant or a erson in charge o accounting is ut esi#es the ace o a(en#(ent This (etho# shae aie# in the oowing cases:

- +ista.es in eanation unreate# to the correson#ing reation etween accounts3- +ista.es not aecting the ota su(

(2- Mtho oR rcoring ngati@ n&5br (aQo caQQ 5tho oR rcoring in r in4N This (etho# is use# to a(en# (ista.es ,: recor#ing in re# in. or recor#ing in

arentheses the ase,-(a#e entries to cance such entries Eecor#ing roer,-(a#eentries in or#inar, in. to sustitute or the ase,-(a#e entries

This (etho# sha e aie# in the oowing cases:- +ista.es as to correson#ing reation etween accounts resute# ro( ase,-(a#e

entries which cannot e rectiie# , the (etho# o rectiication- Disco'er, o (ista.es ater inancia state(ents ha'e een su(itte# to the co(etent

o#,9n this case a(en#(ent sha e (a#e in the accounting oo. in the ,ear in which

(ista.es are #isco'ere# ase# on the non-retroacti'e or retroacti'e (etho# in accor#ance

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with the reguations o the Accounting tan#ra# No2) 7Change in accounting oic,accounting estti(ates an# (ista.es83

- +ista.es , which an entr, is (a#e in an account where the su( has een recor#e#(an, ti(es or where the aese,-recor#e# nu(er is arger than the roer,-recor#e#nu(er

>hen a,ing the (etho# o recor#ing negati'e nu(ers to recti, the (ista.e anenterrise (ust reare a 7rectiication #ocu(ent8 signe# an# certiie# , the chie accountant

or , the erson in charge o accounting

(I- Mtho oR 5a4ing aitionaQ ntrEN This (etho# sha e aie# in the case where an accountant recor#s roer, the

correson#ing reation etween accounts ut the su( entere# u in oo.s o account iss(aer than the one rcor#e# on #ocu(ents or where the accountant o(its not a##ing u athe (one, recor#e# on #ocu(ents >hen (a.ing an a(en#(ent un#er this (etho# theaccountant (ust reare 7a##itiona registration #ocu(ents8 entering u in or#inar, in. theshort (one, in the oo. o account

7#2+ A(en*(ent in t0e c%se /' -ec/-*in t0e //=s /' %cc/$nt , c/(p$te-

1- >here (ista.es are #isco'ere# eore the annua inancia state(ents aresu(itte# to the co(etent tate o#, the accountant (ust (a.e a #irect a(en#(ent onco(uter accounting oo.s o that ,ear3

2- >here (ista.es are #isco'ere# ater the annua inacia state(ents are su(itte#to the co(etent tate o#, the acountant (ust (a.e a #irect a(en#(ent on the co(uter accounting oo. o the ,ear in which (ista.es are #isco'ere# (a.ing a note on the ast ineo that co(uter accounting oo.

!- >hen (a.ing entries in the accounting oo. , co(uter a a(en#(ents shae (a#e un#er 7the (etho# o recor#ing negati'e nu(ers8 or 7the (etho# o (a.inga##itiona entr,8

7#3+ 0en t0e %nn$%& 'in%&is%ti/n -ep/-t is %pp-/e* or when the insectionea(ination or au#it is cose# an# oicia concusions are (a#e i there is a #ecision ,which the inacia state(ents #ata reate# to those recor#e# on accounting oo.s (ust ea(en#e# the accounting unit has to a(en# the accounting oo.s an# the aance o ree'ant accounts ase# on the reguate# (etho# The a(en#(ent sha e #irect, (a#e onaccounting oo.s o the ,ear in which (ista.es are #isco'ere# an# the accountant (ust(a.e a note on the ast age ast ine o such accounting oo.s in or#er to (a.e it eas, or coation an# ea(ination

5 Ad="$men$ in acco"n$in' &oo;

>here #ue to a change in the accounting oic, or a #isco'er, o (ateria(isstate(ents in re'ious ,ears an accounting unit (ust (a.e a retroacti'e a(en#(ent inaccor#ance with the reguations o the Accounting tan#ar# No2) 7Changes in theaccounting oic, accounting esti(ates an# (ista.es8 the accountant (ust a(en# theoening aance in ree'ant accounts on the genera accounting oo.s an# #etaie#accounting oo.s

6 Form o# acco"n$in' &oo;

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1- An enterrise sha e er(itte# to a, one o the i'e oowing accountingor(s:

- Accounting or( o genera Fourna3- Accounting or( o %ourna-Le#ger3- Accounting or( o registration #ocu(ents3- Accounting or( o %ourna-Docu(ents3- Accounting or( o co(uter accounting

9n each or( o accounting oo.s there are seciic reguations on nu(er structureor( an# or#er o accounting oo.s (etho# o recor#ing an# reations etween accountingoo.s

2- An enterrise sha ase# on the sihere an accounting unit oens secia Fournas it sha on the #ai, asis an# ase#on #ocu(ents use# to (a.e entries in the accounting oo. recor# transactions on theree'ant secia Fourna n a erio#ica asis o ! 5 10 #a,s or at the en# o a (onththe accounting unit sha #een#ing on the nu(er o transactions carrie# out consoi#ate#ata in each secia Fourna an# use consoi#ate# #ata to (a.e entries in aroriateaccounts o the e#ger

2 At the en# o a (onth a =uarter or a ,ear the accounting unit sha a## u #ata onthe e#ger an# reare the aance sheet

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Ater eing ea(ine# an# coate# #ata recor#e# on the e#ger an# the #etaie# istingreare# ro( Detaie# accounting oo.s or car#s sha e use# to (a.e out inanciastate(ents

9n rincie the tota #eits an# cre#its on the aance sheet (ust e=ua the tota#eits an# cre#its on the genera Fourna or the genera Fourna an# secia Fournas ater reFecting the o'erae# #ata on secia Fournas o the sa(e erio#

Ta&*e +OR!ER OF MA1IN2 ENTRIES IN THE ACCOUNTIN2 BOO1


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genera isting o accounting #ocu(ents o the sa(e t,e

The accounting or( o %ourna-Le#ger sha incu#e the oowing accounting oo.s:- %ourna-Le#ger3- Detaie# accounting oo.s or car#s

2#2# O-*e- /' t0e -ec/-*in /n %cc/$ntin //=s 0ic0 %-e in t0e '/-( /' % @/$-n%&+ Le*e- T%&e N/#2

1 ;'er, #a, ase# on accounting #ocu(ents or the genera ist o accounting#ocu(ents o the sa(e t,e which ha'e een ea(ine# an# are use# as a asis or entering u in the accounting oo. an accountant sha at irst #eter(ine the #eit accountan# cre#it account to (a.e entries in the %ourna-Le#ger Data on each #ocu(net or on thegenera isting o accounting #ocu(ents o the sa(e t,e are recor#e# on one ine o oththe %ourna an# the Le#ger The genera isting o accounting #ocu(ents are reare# or #ocu(ents o the sa(e t,e receits 'ouchers a,(ent 'ouchers goo#s-#isatche# notes

goo#s-recei'e# notes (a#e out (an, ti(es in a #a, or within a erio# o 1 to ! #a,s Ater eing use# to (a.e entries in the %ourna-Le#ger accounting #ocu(ents an# thegenera isting o accounting #ocu(ents o the sa(e t,e sha e use# or entering u inree'ant Detaie# accounting oo.s or car#s

2 At the en# o a (onth ater entering u a accounting #ocu(ents (a#e out in the(onth in the %ourna-Le#ger an# in Detaie# accounting oo.s or car#s the accountant shaa## u the cou(n o arising nu(ers in the %ourna an# the cou(ns o #eits an# cre#its ineach account i the Le#ger an# write on the ine or the tota nu(er at the en# o the (onthBase# on the tota nu(ers o re'ious (onths an# the tota nu(ers o this (onth theaccountant sha cacuate the accu(uate# nu(ersro( the ear, =uarter to the en# o this(onth Base# on the aance in the ear, (onth ear, =uarter an# the aance arising in the(onth the accountant sha cacuate the aance in the ate (onth ate =uarter in eachaccount o the %ourna-Le#ger

! Gon ea(ination an# coation o the tota nu(er in the ate (onth ate =uarterin the %ourna-Le#ger the oowing re=uire(ents (ust e ensure#:

Tota su( in thecou(n o

Tota #eits Tota cre#its

a(ounts arising in Y o a Y o athe %ourna accounts accounts

Tota #eits o a accounts Y Tota cre#itso a accounts

4 Detaie# accounting oo.s or car#s (ust aso e cose# to a## u #eits an# cre#itsan# cacuate aance in the ate (onth o each ite( Base# on the cose# #ata o ite(s the accountant reares 7the #etaie# isting8 or each account Data on 7the#etaie# isting8 sha e coate# with #eits cre#its an# aance in the ate (onth o each account in the %ourna-Le#ger

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The cose# #ata on the %ourna-Le#ger an# 7the #etaie# isting8 ater eing ea(ine#an# coate# sha e use# or (a.ing out inancia state(ents

Ta&*e No,OR!ER OF MA1IN2 ENTRIES IN THE ACCOUNTIN2 BOO1


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The accounting or( o registration #ocu(ents sha incu#e the oowing accountingoo.s:

- Eegistration #ocu(ents3- Eegister o registration #ocu(ents3- Le#ger3- Detaie# accounting oo.s or car#s

3#2 O-*e- /' t0e -ec/-*in /n %cc/$ntin //=s 0ic0 %-e in t0e '/-( /' -eit-%ti/n*/c$(ents T%&e N/#3

1- ;'er, #a, ase# on accounting #ocu(ents or the genera isting o accounting#ocu(ents o the sa(e t,e which ha'e een ea(ine# an# are use# or (a.ing entries inaccounting oo.s the accountant sha reare registration #ocu(ents The accountantsha ase# on registration #ocu(ents enter u in the register o registration #ocu(ents an#then (a.e entries in the e#ger "a'ing een use# as a asis or rearing registration#ocu(ents accounting #ocu(ents sha e use# or entering u in ree'ant Detaie#accounting oo.s or car#s

2- 9n the ate (onth the accountant (ust cose accounting oo.s an# wor. out thetota su( o econo(ic or inancia transactions in the (onth on the register o registration#ocu(ents an# cacuate the tota #eits an# cre#its an# the aance in each account on thee#ger The acountant then sha ase on the e#ger to reare the aance sheet

!- "a'ing een coate# an# consi#ere# to e roer #ata recor#e# on the e#ger an# the #etaie# isting (a#e out ro( Detaie# accounting oo.s or car#s sha e use# or rearation o inancia state(ents

The coation an# ea(ination (ust ensure that the tota #eits an# cre#its in a accountso the aance s

15-06 issuance of the business accounting system.english.doc

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