……. CO., LTD.

Address:….. FINANCIAL STATEMENTS For the fiscal year ended ... ... …./For the … quarter of …./For the first (last) … months of …./For the period from … … … to … … …

BALANCE SHEET
As of ………………
Unit: VND/USD

ASSETS A - CURRENT ASSETS I. 1. 2. II. 1. 2. Cash and cash equivalents Cash Cash equivalents Short-term investments Short-term investments Provisions for devaluation of short-term investments in securities Accounts receivable Receivable from customers Prepayments to suppliers Inter-company receivable Receivable according to the progress of construction contracts Other receivable Provisions for bad debts

Code 100 110 111 112 120 121 129 130 131 132 133 134 138 139 140 141 149 150 151 152 158

Note

Ending balance -

Beginning balance -

VI.1

-

VI.2

III. 1. 2. 3. 4. 5. 6.

VI.3 VI.4 VI.5

VI.6

IV. Inventories 1. Inventories 2. Provisions for devaluation of inventories V. 1. 2. 3. Other current assets Short-term prepaid expenses Taxes receivable Other current assets

VI.7

VI.8 VI.9 VI.10

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

7

20 VI. 3./For the period from … … … to … … … Balance sheet (cont.12 VI. 4. 1.. 1. . VI.. II./For the first (last) … months of …. 4./For the … quarter of ….. Long-term accounts receivable Long-term accounts receivable from customers Long-term inter-company receivable Other long-term receivable Provisions for bad debts Fixed assets Tangible assets Historical costs Accumulated depreciation Financial leasehold assets Historical costs Accumulated depreciation Intangible assets Initial costs Accumulated amortization Construction-in-progress Code 200 210 211 212 213 219 210 221 222 223 224 225 226 227 228 229 230 240 241 242 250 251 252 258 259 260 261 262 268 270 Note Ending balance - Beginning balance - VI.16 4.19 VI..22 VI. 3.) ASSETS B . 1. VI.23 This statement should be read in conjunction with the notes to the financial statements 8 . 3.13 VI. 2.11 VI. 1. Address:…..15 3.18 III.……. …. LTD. VI. CO. VI.LONG-TERM ASSETS I.17 VI.21 V.14 2. 2. Long-term investments Investments in affiliates Investments in business concerns and joint ventures Other long-term investments Provisions for devaluation of long-term investments in securities Other long-term assets Long-term prepaid expenses Deferred income tax Other long-term assets TOTAL ASSETS VI. 2. FINANCIAL STATEMENTS For the fiscal year ended . Investment property Historical costs Accumulated depreciation IV..

28 VI.29 VI.36 VI.34 VI. …. 8. 2. 4. 4.38 VI./For the period from … … … to … … … Balance sheet (cont.27 VI. II.26 VI. 9./For the first (last) … months of ….36 VI...24 VI.. 5.OWNER'S EQUITY I.. LTD.31 VI. Current liabilities Short-term debts and loans Payable to suppliers Advances from customers Taxes and other obligations to the State Budget Payable to employees Accrued expenses Inter-company payable Payable according to the progress of construction contracts Other payable Long-term liabilities Long-term accounts payable to suppliers Long-term inter-company payable Other long-term payable Long-term debts and loans Deferred income tax Code 300 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 Note Ending balance - Beginning balance - VI. CO. 3. 6. 7./For the … quarter of ….35 B . II.33 VI. 2.. FINANCIAL STATEMENTS For the fiscal year ended . 3. .25 VI. 1.) LIABILITIES AND OWNER'S EQUITY A . 1. 1. Address:….. 7. 3.39 This statement should be read in conjunction with the notes to the financial statements 9 . Owner's equity Capital Share premiums Treasury stocks Differences on asset revaluation Foreign exchange differences Business promotion fund Financial reserved fund Other funds Retained earnings Other sources and funds Bonus and welfare funds Sources of expenditure Fund to form fixed assets TOTAL LIABILITIES AND OWNER'S EQUITY 400 410 411 412 413 414 415 416 417 418 419 420 421 422 423 430 - - VI.32 VI. 4.36 VI.LIABILITIES I. 5.36 VI.36 VI. 3.36 VI.36 VI.…….36 VI. 5. 9. 1. 6.36 VI. 8. 2.30 VI. 2.37 VI.

CO. VI.. …. FINANCIAL STATEMENTS For the fiscal year ended . Address:…. LTD./For the first (last) … months of ….) OFF-BALANCE SHEET ITEMS ITEMS 1.. . 3.41 6.. 2. 5.42 Date:________________ _____________ Full names Preparer _____________ Full names Chief Accountant _____________ Full names General Director/ Director This statement should be read in conjunction with the notes to the financial statements 10 . Leasehold assets Materials and goods kept or processed for others Goods deposited by others Bad debts already treated Foreign currencies USD EUR … Estimated operating expenses Depreciation fund Note VI.. 4./For the period from … … … to … … … Balance sheet (cont.…….40 Ending balance - Beginning balance - VI./For the … quarter of …... 7.

This statement should be read in conjunction with the notes to the financial statements 11 .the period from … … … to … … ….

This statement should be read in conjunction with the notes to the financial statements 12 .the period from … … … to … … ….

the period from … … … to … … …. This statement should be read in conjunction with the notes to the financial statements 13 .

the period from … … … to … … …. This statement should be read in conjunction with the notes to the financial statements 14 .

. Net operating profit/(loss) 11. Sales Deductions Net sales Costs of goods sold Gross profit/ (loss) Financial income Financial expenses In which: Loan interest expenses Selling expenses Administrative overheads Code 01 03 10 11 20 21 22 23 24 25 30 31 32 40 50 51 60 Note VI.43 VI..51 Previous year/period - ITEMS 1. 5. Other income 12./For the period from … … … to … … … INCOME STATEMENT Unit: VND/USD Current year/period VI. 3./For the … quarter of …. Profit/(loss) after tax Date:______________ _____________ Full names Preparer ______________ Full names Chief Accountant _____________ Full names General Director/ Director This statement should be read in conjunction with the notes to the financial statements 15 ./For the first (last) … months of ….43 VI.……. 2.50 VI. 7. 9. Other profit/(loss) 14. VI.46 VI.45 VI... FINANCIAL STATEMENTS For the fiscal year ended . Profit/(loss) before tax 15. ….47 VI..44 8..48 10. Other expenses 13. . 4. LTD. Corporate income tax 16.49 VI. 6. CO. Address:….43 VI.

This statement should be read in conjunction with the notes to the financial statements 16 .the period from … … … to … … ….

FINANCIAL STATEMENTS For the fiscal year ended ./For the period from … … … to … … … CASH FLOWS STATEMENT (Direct method) Unit: VND/ USD Current year/period Previous year/period ITEMS I. 3./For the first (last) … months of …. 5..…….. 7.. 6./For the … quarter of …. Cash flows from investing activities Purchases and construction of fixed assets and other long-term assets Gains from disposal and liquidation of fixed assets and other long-term assets Loans given and purchases of debt instruments of other entities Recovery of loan given and disposals of debt instruments of other entities Investments in other entities Withdrawals of investments in other entities Receipts of loans given. Address:…. ….. . 4.. LTD. 6. 5. CO. 1. 1. Cash flows from operating activities Gains from sales of goods and service provisons and other gains Payments to suppliers Payments to employees Loan interests already paid Payments for corporate income tax Other gains Other disbursements Net cash flows from operating activities Code Note 01 02 03 04 05 06 07 20 - - II. 3.. dividends and profit shared Net cash flows from investing activities 21 22 23 24 25 26 27 30 - - This statement should be read in conjunction with the notes to the financial statements 17 . 2. 4. 7. 2.

1 - - Date:___________________ _______________ Full names Preparer ______________ Full names Chief Accountant ____________ Full names General Director/ Director This statement should be read in conjunction with the notes to the financial statements 18 ./For the … quarter of …. Short-term and long-term loans received 4.. LTD./For the period from … … … to … … … Cash flows statement (cont. FINANCIAL STATEMENTS For the fiscal year ended . Payments for financial leasehold assets 6. Loan principal amounts repaid 5. …. Gains from stock issuance and capital contributions from shareholders 2.) Current year/period Previous year/period ITEMS III./For the first (last) … months of ….……. Address:….. .. Cash flows from financing activities 1.. CO.. Dividends and profit shared to the owners Net cash flows from financing activities Net cash flows during the period Beginning cash and cash equivalents Effects of fluctuations in foreign exchange rates Ending cash and cash equivalents Code Note 31 32 33 34 35 36 40 50 60 61 70 VI. Repayments of capital contributions to owners and re-purchases of stocks already issued 3..1 VI.

This statement should be read in conjunction with the notes to the financial statements 19 .the period from … … … to … … ….

This statement should be read in conjunction with the notes to the financial statements 20 .the period from … … … to … … ….

…. 5. Address:…./For the … quarter of …. dividends and profit shared Net cash flows from investing activities 21 22 23 24 25 26 27 30 - - This statement should be read in conjunction with the notes to the financial statements 21 .. LTD.. . Cash flows from investing activities Purchases and construction of fixed assets and other long-term assets Gains from disposals and liquidation of fixed assets and other long-term assets Loans given and purchases of debt instruments of other entities Recovery of loans given and disposals of debt instruments of other entities Investments into other entities Withdrawals of investments in other entities Receipts of loan interests. 1.…….. 3. CO. Cash flows from operating activities Profit/ (loss) before tax Adjustments Depreciation of fixed assets Provisions Gain/ (loss) from foreign exchange differences Gain/ (loss) from investing activities Loan interest expenses Operating profit/ (loss) before changes of working capital Increase/ (decrease) of accounts receivable Increase/ (decrease) of inventories Increase/ (decrease) of accounts payable Increase/ (decrease) of prepaid expenses Loan interests already paid Corporate income tax already paid Other gains Other disbursements Net cash flows from operating activities Code Note 01 02 03 04 05 06 08 09 10 11 12 13 14 15 16 20 - - II./For the period from … … … to … … … CASH FLOWS STATEMENT (Indirect method) Unit: VND/USD Current year/period Previous year/period ITEMS I. 2. 6. 2... FINANCIAL STATEMENTS For the fiscal year ended . 3. 4.. 7. 1./For the first (last) … months of ….

. LTD. Dividends and profit already paid to the owners Net cash flows from financing activities Net cash flows during the year Beginning cash and cash equivalents Effects of fluctuations in foreign exchange rates Ending cash and cash equivalents Code Note 31 32 33 34 35 36 40 50 60 61 70 VI.. Cash flows from financing activities 1.) Current year/period Previous year/period ITEMS III.1 - - Date:____________________ _____________ Full names Preparer _______________ Full names Chief Accountant ____________ Full names General Director/ Director This statement should be read in conjunction with the notes to the financial statements 22 ../For the period from … … … to … … … Cash flows statement (cont. Short-term and long-term loans received 4. CO. Repayment for capital contributions and re-purchases of stocks already issued 3. Gains from stock issuance and capital contributions from shareholders 2../For the first (last) … months of …. Payments for financial leasehold assets 6. Loan principal amounts repaid 5.1 VI. Address:…./For the … quarter of ….……. .. FINANCIAL STATEMENTS For the fiscal year ended . …..

This statement should be read in conjunction with the notes to the financial statements 23 .the period from … … … to … … ….

the period from … … … to … … …. This statement should be read in conjunction with the notes to the financial statements 24 .