BALANCE SHEET

ASSETS

Current assets
(100 = 110 +120 + 130 + 140 + 150)

Cash and cash equivalents

Cash
Cash equivalents

Short-term financial investment

Trading securities
Held to maturity investments

Short-term receivables
Trade receivables
Repayments to suppliers
Short-term loan receivables
Other short-term receivables
Allowances for doubtful debts

Inventories
Inventories
Allowances for decline in value
of inventories

Other current assets

Short-term prepaid expenses 
Deductible vat 
Taxes from government budget

Long-term assets
(200 = 210 + 220 + 230 + 240 + 250 +
260)

Long-term receivables
Other long-term receivables

Fixed assets
Fixed assets tangible
Historical costs 
Accumulated
depreciation
 B
Finance lease fixed assets o
Historical costs  n
Accumulated u
depreciation s

Investment properties a
Historical costs  n
Accumulated d
depreciation
w
Long-term assets in progress e
Construction in progress l
f
Long-term investment a
Investments in associates r
Investments in equity of other e
entities
Allowances for long-term f
investments u
Held to maturity investments n
d
Other long-term assets
Long-term prepaid expenses
Deferred income tax assets
Goodwill

TOTAL ASSETS (270 = 100 + 200)

LIABILITIES (300 = 310 + 330)

Short-term liabilities
Short-term trade payables
Short-term prepayments from
customers
Taxes government budget
Payables to employees
Accrued expenses
Short-term unearned revenues
Other short-term payments
Short-term borrowings, bonds
issuance and finance lease
liabilities
Short-term provisions
 p
h
ầ
Long-term liabilities n
Long-term trade payables
Other long-term payables l
Long-term borrowings, bonds ã
issuance and finance lease i
liabilities
Deferred income tax payables t
Long-term provisions r
o
OWNER’S EQUITY (400 = 410) n
g
Owner’s equity
Contributed capital c
Capital surplus á
Other capital c
Exchange rate differences
Other equity funds c
Undistributed profit after tax ô
- Undistributed profit after n
tax g
- Undistributed profit after
tax t
lợi ích cổ đông không kiểm soát y

TOTAL EQUITY (440 = 300 + 400) l

i
INCOME STATEMENT ê
n
Revenues from sales
k
Revenue deductions ế
t
Net revenue
selling
expens
Costs of goods sold
es
Gross profit
financial income
financial expenses
in which: interest
expenses
 Distrib
other ution
expens Shareh
es olders
Kết of the
quả từ compa
các ny
hoạt Interes
động ts of
khác non-
(40 = control
31-32) ling
shareh
Earnin olders
g
before Earnin
tax (50gs per
= 30 + share
40) Basic
earnin
Curren gs per
t share
corpor
ate
incom
e tax
expens
es

Deferr
ed
corpor
ate
incom
e tax
profit

Earnin
g after
tax
general administration expenses (60 =
Net profits from operating activities 50-51-
(30 = 20 + (21-22) + 24 – (25+26)) 52)
other income