STT TK

TN TING ANH

TN TING VIT

TI SN NGN HN - (CURRENT ASSETS) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 111 Cash on hand Tin mt Tin Vit Nam Ngoi t Vng bc, kim kh qu, qu Tin gi ngn hng / Chi tit theo tng ngn hng Tin Vit Nam Ngoi t Vng bc, kim kh qu, qu Tin ang chuyn Tin Vit Nam Ngoi t u t chng khon ngn hn C phiu Tri phiu, tn phiu, k phiu u t ngn hn khc Tin gi c k hn u t ngn hn khc D phng gim gi u t ngn hn Phi thu ca khch hng / Chi tit theo i tng Thu GTGT c khu tr Thu GTGT c KT ca hng ho, dch v Thu GTGT c khu tr ca TSC Phi thu ni b Vn kinh doanh cc n v trc thuc Phi thu ni b khc Phi thu khc Ti sn thiu ch x l Phi thu v c phn ho Phi thu khc D phng phi thu kh i (Chi tit theo i tng) Tm ng Chi ph tr trc ngn hn Cm c, k cc, k qu ngn hn Hng mua ang i trn ng (Chi tit theo yu cu qun l) 1111 Vietnam dong 1112 Foreign currency 1113 Gold, metal, precious stone 112 Cash in bank / Details for each bank account

1121 Vietnam dong 1122 Foreign currency 1123 Gold, metal, precious stone 113 Cash in transit 1131 Vietnam dong 1132 Foreign currency 121 Short term securities investment 1211 Stock 1212 Bond, treasury bill, exchange bill 128 Other short term investment 1281 Time deposits 1288 Other short term investment 129 131 133 Provision short term investment Receivables from customers / Details as each customer VAT deducted

1331 VAT deducted of goods, services 1332 VAT deducted of fixed assets 136 Internal Receivables 1361 Working capital from sub-units 1368 Other internal receivables. 138 Other receivables 1381 Shortage of assets awaiting resolution 1385 Privatisation receivables 1388 Other receivables 139 141 142 144 151 Provision for bad receivables Advances (detailed by receivers) Short-term prepaid expenses Mortage, collateral & short term deposits Purchased goods in transit

35 36 37 38 39 40 41 42 43 44 45 46 47 48

152 153 154 155 156

Raw materials Instrument & tools Cost for work in process Finished products Goods

Nguyn liu, vt liu Cng c, dng c Chi ph sn xut, kinh doanh d dang Thnh phm Hng ha Gi mua hng ha Chi ph thu mua hng ha Hng ho bt ng sn Hng gi i bn Hng ho kho bo thu / n v XNK c lp kho bo thu D phng gim gi hng tn kho Chi s nghip Chi s nghip nm trc Chi s nghip nm nay Ti sn c nh hu hnh Nh ca, vt kin trc My mc, thit b Phng tin vn ti, truyn dn Thit b, dng c qun l Cy lu nm, sc vt lm vic v cho sn phm Ti sn c nh khc Ti sn c nh thu ti chnh Ti sn c nh v hnh Quyn s dng t Quyn pht hnh Bn quyn, bng sng ch Nhn hiu hng ho Phn mm my vi tnh Giy php v giy php nhng quyn TSC v hnh khc Hao mn ti sn c nh Hao mn TSC hu hnh Hao mn TSC thu ti chnh Hao mn TSC v hnh Hao mn bt ng sn u t Bt ng sn u t u t vo cng ty con

1561 Purchase rate 1562 Cost for purchase 1567 Real estate 157 158 159 161 Entrusted goods for sale Goods in tax-suspension warehouse / Applied for the companies which have Taxsuspension warehouse Provision for devaluation of stocks Administrative expenses

1611 Administrative expenses for previous year 1612 Administrative expenses for current 211 Tangible fixed assets

TI SN DI HN (LONG-TERM ASSETS) 2111 Building & architectonic model 2112 Equipment & machine 2113 Transportation & transmit instrument 2114 Instruments & tools for management 2115 Long term trees, working & killed animals 2118 Other fixed assets 212 213 Fixed assets of finance leasing Intangible fixed assets

2131 Land using right 2132 Establishment & productive right 2133 Patents & creations 2134 Trademark 2135 Software 2136 License & concession license 2138 Other intangible fixed assets 214 Depreciation of fixed assets 2141 Tangible fixed assets depreciation 2142 Financial leasing fixed assets depreciation 2143 Intangible fixed assets depreciation 2147 Investment real estate depreciation 217 221 Investment real estate Investment in equity of subsidiaries

222 223 228

Joint venture capital contribution Investment in joint-venture Other long term investments

Vn gp lin doanh u t vo cng ty lin kt u t di hn khc C phiu Tri phiu u t di hn khc D phng gim gi u t di hn Xy dng c bn d dang Mua sm TSC Xy dng c bn Sa cha ln ti sn c nh Chi ph tr trc di hn Ti sn thu thu nhp hon li K qu, k cc di hn Vay ngn hn N di hn n hn phi tr Thu v cc khon phi np Nh nc Thu gi tr gia tng phi np Thu GTGT u ra Thu GTGT hng nhp khu Thu tiu th c bit Thu xut, nhp khu Thu thu nhp doanh nghip Thu thu nhp c nhn Thu ti nguyn Thu nh t, tin thu t Cc loi thu khc Ph, l ph v cc khon phi np khc Phi tr ngi lao ng Phi tr cng nhn vin Phi tr ngi lao ng khc Chi ph phi tr Phi tr ni b Thanh ton theo tin k hoch hp ng xy dng DN xy lp c thanh ton theo TKH Phi tr, phi np khc Ti sn tha ch gii quyt Kinh ph cng on Bo him x hi

2281 Stocks 2282 Bonds 2288 Other long-term investment 229 241 Provision for long term investment devaluation Capital construction in process

2411 Fixed assets purchases 2412 Capital construction 2413 Major repair of fixed assets 242 243 244 311 315 333 Long-term prepaid expenses Deffered income tax assets Long term collateral & deposit Short-term loan Long term loans due to date Taxes and payable to state budget

N PHI TR - LIABILITIES (Chi tit theo i tng)

3331 Value Added Tax (VAT) 33311 VAT output 33312 VAT for imported goods 3332 Special consumption tax 3333 Import & export duties 3334 Profit tax 3335 Personal income tax 3336 Natural resource tax 3337 Land & housing tax, land rental charges 3338 Other taxes 3339 Fee & charge & other payables 334 Payable to employees 3341 Payable to employees 3348 Payable to other employees 335 336 337 338 Accruals Intercompany payable Construction contract progress payment due to customers Other payable

3381 Surplus assets awaiting for resolution 3382 Trade Union fees 3383 Social insurance

3384 Health insurance 3385 Privatization payable 3386 Short-term deposits received 3387 Unrealized turnover 3388 Other payable 341 342 343 Long-term borrowing Long-term liabilites Issued bond

Bo him y t Phi tr v c phn ho Nhn k qu, k cc ngn hn Doanh thu cha thc hin Phi tr, phi np khc Vay di hn N di hn Tri phiu pht hnh Mnh gi tri phiu Chit khu tri phiu Ph tri tri phiu Nhn k qu, k cc di hn Thu thu nhp hon li phi tr Qu d phng tr cp mt vic lm D phng phi tr Ngun vn kinh doanh Vn u t ca ch s hu Thng d vn c phn Vn khc Chnh lch nh gi li ti sn Chnh lch t gi hi oi

3431 Bond face value 3432 Bond discount 3433 Additional bond 344 347 351 352 411 Long-term deposits received Deferred income tax Provisions fund for severance allowances Provisions for payables Working capital

VN CH S HU - RESOURCES 4111 Paid-in capital 4112 Share premium Cng ty c phn 4118 Other capital 412 413 4131 4132 414 415 418 419 421 Differences upon asset revaluation Foreign exchange differences

Foreign exchange differences revaluation at the Chnh lch t gi hi oi nh gi li cui end fiscal year nm ti chnh Foreign exchange differences in period capital construction investment Investment & development funds Financial reserve funds Other funds Stock funds Undistributed earnings Cng ty c phn Chnh lch t gi hi oi trong giai on u t XDCB Qu u t pht trin Qu d phng ti chnh Cc qu khc thuc vn ch s hu C phiu qu Li nhun cha phn phi Li nhun cha phn phi nm trc Li nhun cha phn phi nm nay Qu khen thng, phc li Qu khen thng Qu phc li Qu phc li hnh thnh TSC Ngun vn u t xy dng c bn Ngun kinh ph s nghip Ngun kinh ph s nghip nm trc

4211 Previous year undistributed earnings 4212 This year undistributed earnings 431 Bonus & welfare funds 4311 Bonus fund 4312 Welfare fund 4313 Welfare fund used to acquire fixed assets 441 461 Construction investment fund p dng cho DNNN Budget resources Dng cho cc C.ty, TC.ty

4611 Precious year budget resources c ngun kinh

ph 4612 This year budget resources 466 511 Budget resources used to acquire fixed assets Sales Chi tit theo yu cu qun l DOANH THU - REVENUE Doanh thu bn hng v cung cp dch v Doanh thu bn hng ha Doanh thu bn cc thnh phm Doanh thu cung cp dch v Doanh thu tr cp, tr gi Doanh thu kinh doanh bt ng sn u t Doanh thu bn hng ni b Doanh thu bn hng ho Doanh thu bn cc thnh phm Doanh thu cung cp dch v Doanh thu hot ng ti chnh Chit khu thng mi Hng bn b tr li Gim gi bn hng Mua hng Mua nguyn liu, vt liu Mua hng ha Chi ph nguyn liu, vt liu trc tip Chi ph nhn cng trc tip Chi ph s dng my thi cng (p dng cho n v xy lp / Applied for construction companies Chi ph nhn cng Chi ph vt liu Chi ph dng c sn xut Chi ph khu hao my thi cng Chi ph dch v mua ngoi Chi ph bng tin khc Chi ph sn xut chung Chi ph nhn vin phn xng Chi ph vt liu Chi ph dng c sn xut Chi ph khu hao TSC Chi ph dch v mua ngoi Chi ph bng tin khc Gi thnh sn xut 5111 Goods sale 5112 Finished product sale 5113 Services sale p dng khi c bn hng ni b 5114 Subsidization sale 5117 Investment real estate sale 512 Internal gross sales 5121 Goods sale 5122 Finished product sale 5123 Services sale 515 521 531 532 611 Financial activities income Sale discount Sale returns Devaluation of sale Purchase Ngun kinh ph s nghip nm nay Ngun kinh ph hnh thnh TSC

6111 Raw material purchases 6112 Goods purchases 621 622 623 Direct raw materials cost Direct labor cost Executing machine using cost

6231 Labor cost 6232 Material cost 6233 Production tool cost 6234 Executing machine depreciation 6237 Outside purchasing services cost 6238 Other cost Phng php kim k nh k 627 General operation cost

CHI PH SN XUT KINH DOANH - COST FOR PRODUCTION & BUSINESS 6271 Employees cost 6272 Material cost 6273 Production tool cost 6274 Fixed asset depreciation 6277 Outside purchasing services cost 6278 Other cost 631 Production cost

632 635 641

Cost of goods sold Financial activities expenses Selling expenses

Gi vn hng bn Chi ph ti chnh Chi ph bn hng Chi ph nhn vin Chi ph vt liu, bao b Chi ph dng c, dng Chi ph khu hao TSC Chi ph bo hnh Chi ph dch v mua ngoi Chi ph bng tin khc Chi ph qun l doanh nghip Chi ph nhn vin qun l Chi ph vt liu qun l Chi ph dng vn phng Chi ph khu hao TSC Thu, ph v l ph / Chi tit theo hot ng Chi ph d phng Chi ph dch v mua ngoi Chi ph bng tin khc Thu nhp khc Chi ph khc Chi ph thu thu nhp doanh nghip Chi ph thu TNDN hin hnh / Chi tit theo yu cu qun l Chi ph thu TNDN hon li Xc nh kt qu kinh doanh Ti sn thu ngoi Vt t, hng ha nhn gi h, nhn gia cng Hng ho nhn bn h, nhn k gi, k cc N kh i x l Ngoi t cc loi D ton chi s nghip, d n

6411 Employees cost 6412 Material, packing cost 6413 Tool cost 6414 Fixed asset depreciation 6415 Warranty cost 6417 Outside purchasing services cost 6418 Other cost 642 General & administration expenses Tools cost Chi tit theo hot ng / Details as activities 6421 Employees cost 6422

6423 Stationery cost 6424 Fixed asset depreciation 6425 Taxes, fees, charges / Details as activities

6426 Provision cost 6427 Outside purchasing services cost 6428 Other cost THU NHP KHC - OTHER INCOME 711 811 821 8211 Other income Other expenses Business Income tax charge Current business income tax charge / Details for management requirement CHI PH KHC - OTHER EXPENSES

8212 Deffered business income tax charge 911 1 2 3 4 7 8 Evaluation of business results Operating lease assets Goods held under trust or for processing Goods received on consignment for sale, deposit Bad debt written off Foreign currencies Enterprise, projec expenditure estimate

XC NH KT QU KINH DOANH - EVALUATION OF BUSINESS RESULTS TI KHON NGOI BNG - OFF BALANCE SHEET ITEMS