3.4 Revenue and other incomes.

The revenue of VietJet Company comes from mainly 8 resoures:

Resourses
1. Passenger transportation
revenue
2. Ancillary revenue
- Cargo transportation revenue
The time for record
when the transportation is supplied or the ticket is out
of date. The tickets are not used which are record in
current liabilities as unearned revenue. Transportation
income is recognised with the net value after
deducting the discout cost on the invoice.
When the services are provided complately.

- Baggage service revenue
- Duty-free merchandises
Revenue
3. Charter flights
4. Aircarft leasing
5. Sales of aircrafts
6. Other services
7. Interest income
8. Dividend income
When the related trasportation services are also
supplied or the ticket is expires.
When the ownership of products is tranfered to the
buyers.
When the services are supplied.
Applied the straight-line method over the period of the
lease.
When the mainly risks and ownership are tranfered to
the buyers.
At the and of annual accounting period
On the time proportion basis with references to the
principal outstanding and applicable interest rate.
When the right to receive dividend is establish.

3.5 Other accounts.

- The borrowing account is recorded as an expense in the year when the company use
this amount.
- The operating lease payment is recognised and applied the straight-line method over
the period of the lease.
- Earning per share is computed base on the dividing the profit and losses to the
ordinary shareholders by the weight average number of the ordinary shares
outstanding during the year.