Thông tư 87/2011/TT-BTC

THE MINISTRY OF FINANCE -------	THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------
No. 87/2011/TT-BTC	Hanoi, June 17, 2011

 

CIRCULAR

PROVIDING GUIDANCE ON INVENTORYING AND REVALUATION OF ASSETS AND EQUITY OF THE ENTERPRISES OF WHICH THE CHARTER CAPITAL IS WHOLLY OWNED BY THE STATE THAT TAKE PLACE AT 0.00 am JULY 1, 2011 IN ACCORDANCE WITH THE PRIME MINISTER’S DECISION NO. 352/QD-TTG DATED MARCH 10, 2011    

Pursuant to the Law on Enterprise dated November 29, 2005;

Pursuant to the Government’s Decree No. 118/2008/ND-CP dated November 27, 2008 on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Government’s Decree No. 25/2010/ND-CP dated March 19, 2010 on transformation of state-owned enterprises into state-owned single member limited companies and management of state-owned single member limited companies;  

Pursuant to the Prime Minister’s Decision No. 352/QD-TTg dated March 10, 2011 on the pilot inventorying and revaluation of assets and equity of the enterprises of which the charter capital is wholly owned by the State that take place at 0.00 am July 1, 2011; 

The Ministry of Finance hereby provides guidance on the inventorying and revaluation of assets and equity of the enterprises of which the charter capital is wholly owned by the State that take place at 0.00 am July 1, 2011 in accordance with the Prime Minister’s Decision No. 352/QD-TTG dated March 10, 2011 as follows: 

Article 1. Applicable entities and scope of application

Enterprises of which assets and capital are subjected to the pilot inventorying and revaluation that take place at 0.00 am July 1, 2011 are the Corporations’ or Incorporations’ subsidiaries of which the charter capital is wholly owned by the State, and which obtain the approval from the relevant managing Ministries and the People’s Committees of centrally-affiliated cities or provinces upon the request of these corporations and incorporations as stipulated in Article 2 enshrined in the Prime Minister's Decision No. 352/QD-TTg dated March 10, 2011.    

Article 2. Inventoried items and revaluation principles

1. Inventoried items:

1.1. Inventorying all assets put under the control of enterprises:  

a) With regard to fixed assets, inventorying all of fixed assets currently available at enterprises, including assets for lease, safekept or custodied assets, gifted or donated assets, ownerless assets currently available under the management of enterprises, intangible fixed assets (distribution rights; copyrights, patents; merchandise trademarks; computer software; permit and franchise license; others).  

b) With regard to capital construction-in-progress assets, inventorying all parts or items of self-constructed construction works.     If Party B is awarded the contract, only parts of the construction works or items which have been completed in different construction stages, and manages to be handed over to Party A by Party B, and for which Part A agrees to make their payment shall be inventoried.  The remaining part of a capital construction work in progress for which Party A has not agreed to make their payment shall be considered current assets (work in progress expenses) to Party B. 

c) With regard to land-based assets, inventorying all of land acres managed by enterprises, including allocated, assigned and leased land plots, etc.

d) With regard to current assets, inventorying the followings:

- All kinds of raw materials, inventory, instruments, tools stored in warehouses, commodities, finished products, semifinished products in stock, dispatched tools or instruments, goods in transit, goods on consignment, and other work in progress expenses, etc.   

- All of assets in the form of cash, including cash in hand, cash in transit, cheques, gold, silver, precious metals, gems and valuable papers such as notes, bank deposits of all kinds and even cash used for joint venture or partnership, and types of foreign currency cash in hand and cash at bank, etc.   

dd) With regard to all of assets in the form of financial investments, inventorying investments in long-term securities, capital contributions to the joint venture, other long-term investments, investments in short-term securities and other short-term investments; short-term and long-term margins or pledges; other kinds of assets.  

e) With regard to receivables, inventorying receivables from customers, prepayments to sellers, internal receivables and others, etc.

1.2. Inventorying liabilities and the owner’s equity owned by enterprises:

a) With regard to accounts payable, inventorying short-term and long-term loans, long-term liabilities, payables to sellers, deferred revenue, taxes and payables to the state budget, payables to employees, intra-company payables, and other payables and liabilities.  

b) With regard to all of the owner’s equity, inventorying the owner’s investments, capital surplus, other capital of the owner, differences upon asset revaluation, exchange rate differences, investment and development funds, financial reserve funds, other funds derived from the owner’s equity, undistributed after-tax profits, capital expenditure funds, enterprise reorganization assistance funds (if any), reward and welfare funds, financing sources and finances for formation of fixed assets.

2. Principles of revaluation:

2.1. With regard to fixed assets, revaluating all of fixed assets according to the following principles:

- The residual value of a fixed asset to be revaluated = cost value x (multiplied by) the remaining quality of that fixed asset (%)

Where:

+ Cost value: based on the market price determined at the inventorying date (July 1, 2011). If not, based on the price list as guided by relevant Ministries, or the price of assets having similar functions. 

+ Remaining quality of a fixed asset: based on the actual remaining quality of that fixed asset and calculated in percentage (%).

- With regard to certain fixed assets with particular attributes to which the abovementioned principles are not applicable, the revaluation shall be subject to instructions provided by relevant Ministries. In case there is none of instructions provided by these relevant Ministries, the value of fixed assets shall be the book value at the inventorying date.   

- If fixed assets are brand-new ones, or have been purchased from July 1, 2008 to July 1, 2011, or are newly-constructed structures within 3 years prior to the inventorying date (from July 1, 2008 to July 1, 2011), or are intangible fixed assets, the revaluation shall not be required and their value shall be the book value at the inventorying date.

2.2. With regard to current assets:

a) Revaluating the value of raw materials, instruments, tools, goods, finished products and semifinished products which have been held in the inventory for over 12 months prior to the inventorying date.   Current assets which have low quality, or are degraded, or are stashed away for a long period of time, or are slowly turned over, or are no longer used, or are meant to be liquidated, shall be all subject to the revaluation, irrespective of the time period when they remain in stock.    

Principles of revaluation: the value of current assets shall be determined according to the market price at the inventorying date (July 1, 2011). As for current assets which have low quality, or are degraded, or are stashed away in warehouses, or are slowly turned over, or are no longer used, or are meant to be liquidated, the residual value of a current asset to be revaluated = the market price of assets of similar or equivalent types x (multiplied by) the actual remaining quality (%).    In case current assets have their market value, the value of a current asset to be revaluated shall be the book value at the inventorying date. 

b) With regard to assets in the form of foreign cash, they shall be revaluated depending on the interbank average exchange rate quoted by the State Bank on the inventorying date (July 1, 2011). As for a foreign currency which can not be directly converted to Vietnamese dong (VND), the U.S. dollar (USD)-based cross exchange rate between that currency and VND as listed by the State Bank on July 1, 2011 shall be used.

2.3. With regard to land-based assets, land use right shall be revaluated under the instructions of the Ministry of Natural Resources and Environment.

2.4. With regard to assets in the form of financial investments, they shall be revaluated as follows:

a) Securities investments:

The principles of revaluation: Their value is the price at which they are transacted on the market on the inventorying date, including the followings:

- As for listed securities: The value of securities listed on the Stock Exchange of Hanoi (HNX) is the average securities trading price on July 1, 2011, or the value of securities listed on the Stock Exchange of Ho Chi Minh city (HOSE) is the closing price on July 1, 2011. 

- As for unlisted securities, the actual market price of these securities shall be determined as follows:

+ As for companies that have registered their securities trades on the unlisted public company market (UPCom), the price of securities shall be the average price of securities trading specified on the system on July 1, 2011. 

+ As for companies which have not registered their securities trades on UPCom, the price of securities shall be the average price on the basis of the securities trading price quoted by at least three (03) securities companies on July 1, 2011. 

In case it is impossible to determine the market price of securities, the value of securities shall be the book value of these securities specified on July 1, 2011.

- As for listed securities of which transactions are cancelled or ceased, the value of these securities shall be their book value defined on the date when the balance sheet is prepared (June 30, 2011).

b) Capital contribution to other enterprises (capital contribution to establishment of single-member limited companies, or two-member limited liability companies, or joint venture or associate companies):

The value of long-term investments in other enterprises shall be determined on the following basis:

- The ratio of such investments to the charter capital, or actual paid-in capital at other enterprises; 

- The value of the owner’s equity at other enterprises shall be determined according to the audited financial statement. In case this financial statement has not been audited, the value of the owner’s equity shall be determined according to the latest financial statement of these enterprises;

- With regard to foreign currency investments, these shall be converted to VND at the average interbank exchange rate quoted by the State Bank of Vietnam on the inventorying date. 

2.5. With regard to receivables and liabilities, only those in foreign currencies shall be revaluated.

The principle of revaluation: based on the average interbank exchange rate quoted by the State Bank on July 1, 2011.

As for foreign currencies that can not be directly converted to VND, the USD-based cross exchange rate between these currencies and VND listed by the State Bank on July 1, 2011 shall be applicable.

Article 3. Inventorying instructions

1. Asset inventorying:

1.1. Fixed assets (The tally sheet No. 01/PKK, and the tally chart No. 01/TSCD through No. 04/TSCD):

a) The tally sheet No. 01/PKK used for 1 fixed asset; Based on the tally sheet No. 01/PKK, aggregating data into the tally chart No. 01/TSCD, 02/TSCD, 03TSCD and 04/TSCD.

b) Object-type indicators: identifying quantity, capacity, quality, current status and use of fixed assets according to accounting records and actuality.

c) Value-type indicators: cost value, asset value depreciation and residual asset value. As for fixed assets to be revaluated, the value of these assets shall be calculated according to the price recorded on accounting records and redetermined price.

d) Analytic assessments used for categorizing assets by groups and working condition: in use, not yet used, unused, or out of order and to be liquidated.  

1.2. Current assets:

a) As for cash assets, taking a separate inventory of each type of currency: VND and other foreign currency (if any), (the tally chart No. 05/BKK).

a) Current assets, such as raw materials, instruments, tools, goods, finished products and semifinished products held in the inventory, or tools and instruments dispatched for use, shall be inventoried by employing the following methods:

- Object-type indicators: quantity, quality and current use (stashed away in warehouses, unused or in low quality or degraded) as stated in accounting records and actuality.

- Value-type indicators: based on the price specified in accounting records and actual price (according to the tally chart No. 08/BKK). 

1.3. Assets in the form of financial investments: shares, bonds, capital contribution to joint ventures, other long-term investments, provisions for devaluation against long-term investments, short-term investments, etc. (the tally chart No. 09/BKK).

1.4. With regard to receivables, they shall be revaluated by determining the value of these receivables according to the balance of each account receivable entered on accounting records and checking with accounting vouchers arising from each account receivable; classified into short-term receivables (debts recovered within 1 year from the date on which they arise), long-term receivables (debts recovered in more than 1 year from the date on which they arise), overdue receivables (debts due but have not recovered yet), including debts of which repayment is 1 year, 2 years or more than 3 years late; as for bad debts, the debt amount and reasons for debt recovery failure must be clearly stated (the tally chart No. 10/BKK).      

1.5. If the inventorying unit is a credit institution, receivables (loans) shall be inventoried as follows:

- Checking of assets and credit outstanding balance (including the off-balance-sheet outstanding balances) as follows:

+ Based on the credit application of each customer submitted to credit institutions, listing out customers who owe credit outstanding balances, and the amount of outstanding balances of each customer and details provided in each credit contract.

+ Checking figures defined in credit applications with those entered on accounting records in credit institutions; checking the credit outstanding balance with each customer in order to obtain confirmation of credit outstanding balances from customers.  As for individual customers, if it is impossible to carry out checking of figures with them, credit institutions are required to do so with record cards.

+ In case there is any difference in figures between credit application and accounting records, and customers have already confirm this, commercial banks must find out the reasons for this difference and identify responsibilities of related organizations and individuals to take proper measures in accordance with applicable regulations of the State. 

- With regard to assets agreed upon in the finance lease, they shall be checked with each customer, and the outstanding debt incurred from each of these assets that continues being repaid shall be clearly determined.

2. Inventorying equity:

2.1. Inventorying liabilities: The indicator used for inventorying is the value of liabilities at the price entered in accounting records; liabilities shall be classified by the following indicators, such as short-term, long-term liabilities or others; undue debts and overdue debts of which repayment is 1 year, 2 years or more than 3 years late, or classified by certain principal creditors, such as debts owed to the state budget, banks, civil servants, public employees, debts owed to foreign creditors, or liabilities that enterprises do not need to pay (the tally chart No. 12/BKK).  

If inventorying organizations are credit institutions, inventorying and checking deposits made by customers, deposit certificates such as treasury bills, promissory notes and bonds, etc. (borrowings) as follows:

- Inventorying specific items entered in accounting records.

- Checking for the purpose of confirming the deposit balance of legal entity customers.

- Savings, personal deposits and deposit certificates may not be checked with customers but with record cards. Under certain particular circumstances (for instance, if there is a large amount of deposit balance, or any difference in figures between accounting records and record cards), direct checking with customers shall be required. 

2.2. Inventorying the owner’s equity, including all of the owner’s equity such as the owner’s investments, other capital of the owner, differences upon asset revaluation, exchange rate differences, investment and development funds, financial reserve funds, undistributed after-tax profits, capital expenditure funds, enterprise reorganization assistance funds (if any), financing sources and other funds (the tally chart No. 13/BKK).

Article 4. Inventorying method

1. At the pre-inventorying stage, the following activities must be performed:

1.1. Distributing profits earned in 2010. Do not distribute profits generated in the first half of 2011.

1.2. Closing accounting records.

1.3. Make the balance sheet on June 20, 2011 in accordance with regulations (determining the quantity, value of each asset and equity currently entered in accounting records till 0.00 am July 1, 2011).

2. During the inventorying process, the method of physical checking and verification with figures entered in accounting records as follows:

2.1. Weighing, measuring and counting each asset to determine the quantity and value of assets.

2.2. Checking receivables, liabilities, financial investments and intangible assets (distribution rights; copyrights, patents; product trademarks; computer software; permits and franchise licenses; other intangible fixed assets) with invoices or vouchers on business events. As for receivables and liabilities, they must be checked with each debt and confirmed by related creditors and debtors.   

2.3. Comparing between figures specified in the physical inventorying with those entered on accounting records. Determining the difference, reasons and responsibilities for the variance in assets.

3. With regard to certain fixed assets with particular attributes to which the abovementioned method does not apply, the inventorying of specific assets shall be subject to instructions provided by relevant Ministries.

Article 5. Aggregation, reporting, approval for the result of inventorying and revaluation of assets and equity (hereinafter referred to as the tally report):

1. Enterprises subjected to inventorying and revaluation of their assets and equity at 0.00 am July 1, 2011 shall assume the following responsibilities:

1.1. Establish the inventorying Management Board including:

- The Chairman of the Members' Board or the President of the company (if the company does not have the Members' Board) shall hold the post as the Head of the inventorying Management Board.

- The Director General (Director) of the company shall hold the post as the Board’s member.

- Representatives of the Communist Party Committees, Trade Unions and Communist Youth Unions shall be appointed as the Board’s members. 

- Heads of the company's accounting, audit and technical departments shall be appointed as the Board’s members.

1.2. Carrying out the inventorying and revaluation of assets and equity. Enterprises can do that by themselves or hire consulting companies that have their capacity to revaluate assets to collaborate with these enterprises in carrying out the inventorying and revaluation of assets and equity under the instructions of Ministries.  Costs of asset inventorying and revaluation shall adhere to the principle of cost efficiency and shall be directly paid for inventorying activities. The permitted level of costs shall be decided by the Director General (Director) who are responsible for this decision and shall be included in the reasonable expense for the finalization of corporate income tax. 

1.3. Subsidiaries shall carry out the inventorying and revaluation of their assets and equity, and prepare and send the tally report (all of these reports on the inventorying result must be signed and sealed by the reporting enterprise) to parent companies (corporations or incorporations) before October 30, 2011, including the demonstration of reasons for surplus or deficient amount and increased or decreased amount of assets after such inventorying and revaluation (when applicable). 

1.4. Parent companies, also known as corporations or incorporations, shall carry out the verification and aggregation (following the template of the report on verification of the inventorying result), analyze this report and send it to relevant Ministries (or the People’s Committees) for approval of the results of inventorying and revaluation of assets and equity, and concurrently submit it to the Ministry of Finance for monitoring and supervisory purposes before November 30, 2011.  

2. The Ministries, the People’s Committees of centrally-affiliated cities and provinces where enterprises subjected to the pilot inventorying and revaluation of assets shall consider and approve the result of inventorying and revaluation of assets and equity at each enterprise, and send a notification of the approval result to parent companies (corporations and incorporations), and inventorying enterprises as well as the Ministry of Finance by January 1, 2012. The Ministry of Finance shall be responsible for analyzing, assessing and aggregating any issue that needs to be improved in the pilot inventorying that takes place at 0.00 am July 1, 2011, and providing guidance on the inventorying result and reporting to the Prime Minister by February 28, 2012 in order for the Prime Minister to consider his decision on the formal inventorying and revaluation of assets and equity of all of enterprises of which their charter capital is wholly owned by the State.   

Article 6. List of inventorying templates:

1. Tally sheets and charts:

1.1. The tally sheet No. 01/PKK: used for the inventorying and revaluation of fixed assets;

1.2. The tally chart No. 01/TSCD: used for inventorying and revaluation of equipment, machinery and means of transport belonging to fixed assets;

1.3. The tally chart No. 02/TSCD: used for inventorying and revaluation of houses and architectural articles belonging to fixed assets;

1.4. The tally chart No. 03/TSCD: used for inventorying and revaluation of tools and instruments used for supporting work, and managerial instruments belonging to fixed assets;

1.5. Form of inventorying assets such as draft animals, producing animals and perennial plants belonging to fixed assets (under the instructions of the Ministry of Agriculture and Rural Development);

1.6. The tally chart No. 04/BKK used for inventorying and revaluation of intangible fixed assets (distribution rights; copyrights, patents; merchandise trademarks; computer software; permit and franchise license; others);

1.7. The tally chart No. 05/BKK: used for inventorying funds and deposit certificates considered as cash equivalents;

1.8. The tally chart No. 06/BKK: used for inventorying work-in-progress expenses (following the form in use at enterprises);

1.9. The tally chart No. 07/BKK: used for inventorying the amount of capital work-in-progress (following the form in use at enterprises);

1.10. The tally chart No. 08/BKK: used for inventorying raw materials, instruments, tools, goods, finished products held in the inventory, or tools and instruments dispatched for use;

1.11. The tally chart No. 09/BKK: used for inventorying financial investments;

1.12. Form of inventorying land plots (under the instructions of the Ministry of Natural Resources and Environment);

1.13. The tally chart No. 10/BKK: used for inventorying receivables;  

1.14. The tally chart No. 11/BKK: used for inventorying other current assets;

1.15. The tally chart No. 12/BKK: used for inventorying liabilities;

1.16. The tally chart No. 13/BKK: used for inventorying the owner’s equity;

2. Forms of reports on the inventorying result:

2.1. Form No. 1 BCTT/DN: Identification particulars of the enterprise;

2.2. Form No. 2 BCKK/DN: Report on inventorying assets of the enterprise:

a) Form No. 2a BCKK/DN: Report on the inventorying of receivables of the enterprise;

b) Form No. 2b BCKK/DN: Report on the inventorying of raw materials, instruments, tools, goods and finished products held in the inventory;

c) Form No. 2c BCKK/DN: Report on the inventorying of current assets of enterprises;

2.3. Form No. 3 BCKK/DN: Report on the inventorying of equity:

a) Form No. 3a BCKK/DN: Report on the inventorying of liabilities (categorized by payment terms);

b) Form No. 3b BCKK/DN: Report on the inventorying of liabilities (categorized by domestic or foreign debts);

2.4. Report on inventorying of land plots belonging to fixed assets (under the instructions of the Ministry of Natural Resources and Environment);

2.5. The tally chart No. 4 BCKK/DN: used for aggregating the results of inventorying and revaluation of assets and equity;

3. The form of report on verification of the result of inventorying and revaluation of assets and equity.

4. The form of approval for the result of inventorying and revaluation of assets and equity.

Article 7. Implementation

This Circular shall enter into force from the signature date. In the course of implementation, if there is any difficulty that may arise, the Ministry of Finance should be notified to find timely solutions.

 

PP. THE MINISTER THE DEPUTY MINISTER Tran Van Hieu

 

The tally sheet No. 01/PKK

Inventorying organization's name:……… ……………………………………….. Page No.: ………. out of total pages:..........

THE FIXED ASSET INVENTORYING AND REVALUATION SHEET as at 0.00 am July 1, 2011

1. Name of fixed asset:………………………………………………………………………… Code:  ................................................

Manufacturing country: .......................................................................................................................................................

2. Fixed asset card number:………………………………………………………………………… ....................................................

3. Manufacturing year:………………………………………… Year of operation commencement: ...............................................

4. Designed capacity or technical specification:  .................................................................................................................

5. Major technical parameters: ............................................................................................................................................

6. Technology level (mark “x” on the appropriate box):                           6.1. Automatic: £                         6.2. Semi-automatic £

7. Current operational state of the fixed asset (mark "x" on the appropriate box):

7.1. The fixed asset currently used for business operations: £     7.2. The fixed asset not yet used:   £

7.3. The unused fixed asset:   £                    7.4. The fixed asset which is out of order and to be liquidated:  £

8. Current managerial state of the fixed asset (mark "x" on the appropriate box):

8.1. Fixed assets only entered in accounting records: £

8.2. Fixed assets only entered in tallies: £

8.3. Fixed assets entered both in accounting records and tallies: £

9. Percentage of the technical depreciation:…………………………

10. The fixed asset value (VND):

	Based on accounting records	Based on tallies				Remark
		Based on the price specified in accounting records	Based on the redetermined price	Difference upon revaluation
				Increase	Decrease
A	1	2	3	4=3-1	4=3-1
9.1. Cost value
9.2. Depreciation on the fixed asset
9.3. Residual value

 

Prepared by

Date:………………………… Chairman of the corporate inventorying board (Signature and stamp)

 

The tally chart No. 01/TSCD

Inventorying organization’s name:………… ……………………………………….. Page No.: ………. out of total pages:..........

THE TALLY CHART OF MACHINERY, EQUIPMENT AND MEANS OF TRANSPORT BELONGING TO FIXED ASSETS As at 0.00 am July 1, 2011

In unit: VND

No.

Name and code of fixed assets

Manufacturing year

Year of operation commencement

Manufacturing country

Current operational state of fixed assets

Current managerial state of fixed assets

Quantity

Value of fixed assets according to accounting records

Value of fixed assets according to tallies

Valued of fixed assets according to the revaluation

Differential amount

Cost value

Residual value

Cost value

Residual value

Cost value

Residual value

Total

By inventorying

By revaluation

Based on accounting records

Based on tallies

Cost value

Residual value

Cost value

Residual value

Cost value

Residual value

Increase

Decrease

Increase

Decrease

Increase

Decrease

Increase

Decrease

Increase

Decrease

Increase

Decrease

A

B

C

D

E

F

G

H

I

1

2

3

4

5

6

7 =11 +15

8 =12 +16

9 =13 +17

10 =14 +18

11

12

13

14

15

16

17

18

 

Prepared by

Date:………………………… Chairman of the corporate inventorying board (Signature and stamp)

Code system:

1. Codes used for column E (Manufacturing country) according to the list of codes specified in the list of countries and territories issued by the General Statistics Office of Vietnam.  

2. Codes used for column F (Current operational state of fixed assets)

+ Fixed assets currently in use for business operations shall be given the code No.1

+ Fixed assets not yet used shall be given the code No.2

+ Unused fixed assets shall be given the code No.3

+ Fixed assets which are out of order and to be liquidated shall be given the code No.4

4. Codes used for column G (Current operational state of fixed assets)

+ Fixed assets entered in accounting records shall be given the code No.1

+ Fixed assets entered in tallies shall be given the code No.2 

+ Fixed assets entered both in accounting records and tallies shall be given the code No.3

 

The tally chart No. 02/TSCD

Inventorying organization’s name:……………… ……………………………………….. Page No.: ………. out of total pages:..........

THE TALLY CHART OF HOUSES, ARCHITECTURAL ARTICLES BELONGING TO FIXED ASSETS As at 0.00 am July 1, 2011

In unit: VND

No.

Name and code of the fixed asset

Technical grade

Year of construction

Year of operation commencement

Current operational state of fixed assets

Current managerial state of fixed assets

Quantity

Based on accounting records

Based on tallies

Differential amount

Cost value of fixed assets in current operational state

Remaining value of fixed assets in current operational state

Based on the price specified in accounting records

Based on the redetermined price

Total

By inventorying

By revaluation

Based on accounting records

Based on tallies

Cost value

Residual value

Cost value

Residual value

Cost value

Residual value

Cost value

Residual value

Cost value

Residual value

Increase

Decrease

Increase

Decrease

Increase

Decrease

Increase

Decrease

Increase

Decrease

Increase

Decrease

A

B

C

D

E

F

G

H

I

1

2

3

4

5

6

7 =11 +15

8 =12 +16

9 =13 +17

10 =14 +18

11

12

13

14

15

16

17

18

 

Prepared by

Date:………………………… Chairman of the corporate inventorying board (Signature and stamp)

Code system:

1. Codes used for column F (Current operational state of fixed assets)

+ Fixed assets used for business operations shall be given the code No.1

+ Fixed assets not yet used shall be given the code No.2

+ Unused fixed assets shall be given the code No.3

+ Fixed assets which are out of order and to be liquidated shall be given the code No.4

2. Codes used for column G (Current managerial state of fixed assets):

+ Fixed assets entered in accounting records shall be given the code No.1

+ Fixed assets entered in tallies shall be given the code No.2

+ Fixed assets entered both in accounting records and tallies shall be given the code No.3

 

The tally chart No. 03/TSCD

Inventorying organization’s name:……………… ……………………………………….. Page No.: ………. out of total pages:..........

THE TALLY CHART OF TOOLS AND INSTRUMENTS USED FOR SUPPORTING WORK, AND MANAGERIAL INSTRUMENTS BELONGING TO FIXED ASSETS As at 0.00 am July 1, 2011

In unit: VND

No.

Name and code of fixed assets

Manufacturing year

Year of operation commencement

Current operational state of fixed assets

Current managerial state of fixed assets

Quantity

Based on accounting records

Based on tallies

Differential amount

Cost value of fixed assets in current operational state

Remaining value of fixed assets in current operational state

Based on the price specified in accounting records

Based on the redetermined price

Total

By inventorying

By revaluation

Based on accounting records

Based on tallies

Cost value

Residual value

Cost value

Residual value

Cost value

Residual value

Cost value

Residual value

Cost value

Residual value

Increase

Decrease

Increase

Decrease

Increase

Decrease

Increase

Decrease

Increase

Decrease

Increase

Decrease

A

B

C

D

E

F

G

H

1

2

3

4

5

6

7 =11 +15

8 =12 +16

9 =13 +17

10 =14 +18

11

12

13

14

15

16

17

18

 

Prepared by

Date:………………………… Chairman of the corporate inventorying board (Signature and stamp)

Code system:

1. Codes used for column E (Current operational state of fixed assets)

+ Fixed assets used for business operations shall be given the code No.1

+ Fixed assets not yet used shall be given the code No.2

+ Unused fixed assets shall be given the code No.3

+ Fixed assets which are out of order and to be liquidated shall be given the code No.4

2. Codes used for column F (Current operational state of fixed assets)

+ Fixed assets entered in accounting records shall be given the code No.1

+ Fixed assets entered in tallies shall be given the code No.2

+ Fixed assets entered both in accounting records and tallies shall be given the code No.3

 

The tally chart No. 04/BKK

Inventorying organization’s name:……………… ……………………………………….. Page No.: ………. out of total pages:..........

THE CHART OF INTANGIBLE FIXED ASSETS (DISTRIBUTION RIGHTS; COPYRIGHTS, PATENTS; MERCHANDISE TRADEMARKS; COMPUTER SOFTWARE; PERMIT AND FRANCHISE LICENSE; OTHERS) As at 0.00 am July 1, 2011

In unit: VND

No.

Name and code of fixed assets

Current operational state of fixed assets

Current managerial state of fixed assets

Quantity

Based on accounting records

Based on tallies

Differential amount

Cost value of fixed assets in current operational state

Remaining value of fixed assets in current operational state

Based on the price specified in accounting records

Based on the redetermined price

Total

By inventorying

By price redetermination

Based on accounting records

Based on tallies

Cost value

Residual value

Cost value

Residual value

Cost value

Residual value

Cost value

Residual value

Cost value

Residual value

Increase

Decrease

Increase

Decrease

Increase

Decrease

Increase

Decrease

Increase

Decrease

Increase

Decrease

A

B

C

D

E

F

1

2

3

4

5

6

7 =11 +15

8 =12 +16

9 =13 +17

10 =14 +18

11

12

13

14

15

16

17

18

 

Prepared by

Date:………………………… Chairman of the corporate inventorying board (Signature and stamp)

Code system:

1. Codes used for column C (Current operational state of fixed assets)

+ Fixed assets used for business operations shall be given the code No.1

+ Fixed assets not yet used shall be given the code No.2

+ Unused fixed assets shall be given the code No.3

+ Fixed assets which are out of order and to be liquidated shall be given the code No.4

2. Codes used for column D (Current managerial state of fixed assets)

+ Fixed assets entered in accounting records shall be given the code No.1

+ Fixed assets entered in tallies shall be given the code No.2

+ Fixed assets entered both in accounting records and tallies shall be given the code No.3

 

The tally chart No. 05/BKK

Inventorying organization’s name:……………… ……………………………………….. Page No.: ………. out of total pages:..........

THE TALLY CHART OF FUNDS AND DEPOSIT CERTIFICATES WHICH ARE OF THE SAME VALUE AS CASH As at 0.00 am July 1, 2011

Types of funds: .................................................................................................................................................................

Made for separate types of currencies: VND; foreign currency (specifying types of foreign currencies): precious metals, gems and deposit certificates;

No.

List(sorted by par value)

Based on accounting records

Based on inventorying and revaluation

Differential amount

Remark

Quantity

Quoted price (or exchange rates)

Value (VND)

Quantity

Quoted price (or exchange rates)

Value (VND)

Quantity

Quoted price (or exchange rates)

Value (VND)

Increase

Decrease

Increase

Decrease

Increase

Decrease

A

B

1

2

3

4

5

6

7 = 4-1

8 = 4-1

9 = 5-2

10=5-2

11=6-3

12=6-3

13

Total

 

Prepared by

Date:………………………… Chairman of the corporate inventorying board (Signature and stamp)

 

The tally chart No. 08/BKK

Inventorying organization’s name:……………… ……………………………………….. Page No.: ………. out of total pages:..........

THE TALLY CHART OF RAW MATERIALS, INSTRUMENTS, TOOLS, GOODS, FINISHED PRODUCTS HELD IN THE INVENTORY, OR TOOLS AND INSTRUMENTS DISPATCHED FOR USE As at 0.00 am July 1, 2011

In unit: VND

No.

Trademark name and packaging of raw materials and goods

Code

Unit of measurement

Based on accounting records

Physical inventorying

Differential amount

Remark

Quantity

Quoted price

Amount

Total

Including

Quantity

Amount

Quantity

Redetermined quoted price

Amount

Stashed away in warehouses

Are of low quality or degraded

Increase

Decrease

Based the price specified in accounting records

Based on the redetermined price

Based the price specified in accounting records

Based on the redetermined price

Quantity

Redetermined quoted price

Amount

Quantity

Redetermined quoted price

Amount

Based the price specified in accounting records

Based on the redetermined price

Based the price specified in accounting records

Based on the redetermined price

Increase

Decrease

Increase

Decrease

A

B

C

D

1

2

3

4

5

6 =2 x4

7 =4 x5

8

9

10 =2 x8

11 =9 x8

12

13

14 =2 x12

15 =13 x12

16 =1 -4

17 =1 -4

18 =3 -6

19 =3 -6

20 =3 -7

21 =3 -7

22

 

Prepared by

Date:………………………… Chairman of the corporate inventorying board (Signature and stamp)

 

The tally chart No. 09/BKK

Inventorying organization’s name:……………… ……………………………………….. Page No.: ………. out of total pages:..........

THE TALLY CHART OF FINANCIAL INVESTMENTS As at 0.00 am July 1, 2011

 

No.	Financial investment forms	Unit of measurement	Based on accounting records		Based on the redetermined value		Differential amount		Remark
			Quantity	Value	Quantity	Value	Increase	Decrease
A	B	C	1	2	3	4	5 = 4-2	6 = 4-2
I	Stock investments
1	- Stock A	Share; VND
2	- Stock B	Share; VND
	…
II	Bond investments
1	Bonds….
2	Bonds….
III	Capital contribution to companies
1	- Investing in Company A	VND
2	- Investing in Company B	VND
	…
IV	Short-term investments
1	…
V	Other long-term investments
1	…
V	Provisions for financial investments
1	Provisions for stock investments
	Provisions for investments in stock A
2	Provisions for bond investments
	Provisions for investments in bond A
3	Provisions for short-term investments
4	Provisions for other long-term investments
	…

 

Prepared by

Date:………………………… Chairman of the corporate inventorying board (Signature and stamp)

 

The tally chart No. 10/BKK

Inventorying organization’s name:……………… ……………………………………….. Page No.: ………. out of total pages:..........

THE TALLY CHART OF RECEIVABLES As at 0.00 am July 1, 2011

In unit: VND

No.

Name of customers owing receivables

Customer’s address

Debt-collecting entity

Amount collected according to accounting records

Amount collected according to tallies

Differential amount

Interpretation

Total

Dividing

Undue

Due

Overdue

Total

Dividing

Excess compared with the inventoried amount

Deficit compared with the inventoried amount

Under 1 year

Above 1 year

Above 2 year

More than 3 years

Difficult to collect

A

B

C

D

1

2

3

4

5

6

7

8

9

10

11 = 1 - 2 > 0

12 = 1 - 2 < 0

13

 

Prepared by

Date:………………………… Chairman of the corporate inventorying board (Signature and stamp)

Contents of column D

- Receivables from customers

- Payment to sellers;

- Deductible VAT;

- Internal receivables

- Other internal receivables;

- Other receivables;

- Provisions for doubtful debts

 

The tally chart No. 11/BKK

Inventorying organization’s name:……………… ……………………………………….. Page No.: ………. out of total pages:..........

THE TALLY CHART OF OTHER CURRENT ASSETS As at 0.00 am July 1, 2011

 

No.

Description

Code

Based on accounting records

Physical inventorying

Differential amount

Remark

Based on the price specified in accounting records

Based on the redetermined price

Total

By inventorying

By price adjustment

Surplus

Deficiency

Surplus

Deficiency

Increase

Decrease

A

B

C

1

2

3

4 = 6+8

5 = 7+9

6 = 2-1

7 = 2-1

8 = 3-1

9 = 3-1

10

I

Other current assets

1

Advances

2

Pre-paid expenses

3

Expenses brought forward

4

Shortage of assets awaiting resolution

5

Short-term collateral and deposit items

II

Administrative expenses

1

Previous-year administrative expenses

2

Current-year administrative expenses

III

Long-term deposits and pledges

Total (I + II + III)

 

Prepared by

Date:………………………… Chairman of the corporate inventorying board (Signature and stamp)

 

The tally chart No. 12/BKK

Inventorying organization’s name:……………… ……………………………………….. Page No.: ………. out of total pages:..........

THE TALLY CHART OF LIABILITIES As at 0.00 am July 1, 2011

In unit: VND

No.

Name of customers paying payables

Customer’s address

Debt form

Amount owed according to accounting records

By inventorying (classified by debt repayment terms)

By inventorying (classified by domestic and foreign debts)

Differential amount

Interpretation

Total

Dividing

Foreign debts

Domestic debts

Excess compared with the inventoried amount

Deficit compared with the inventoried amount

Undue

Due

Overdue

Not need to pay

Total (converted to VND)

In which

Total (converted to VND)

Including

Total

Dividing

Debts in VND

Debts in foreign currency (converted to VND)

Debts in VND

Debts in foreign currency (converted to VND)

Under 1 year

Above 1 year

Above 2 year

More than 3 years

Charge-off

A

B

C

D

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18 =1 -2 >0

19 =1 -2 <0

20

 

Prepared by

Date:………………………… Chairman of the corporate inventorying board (Signature and stamp)

Contents of column D

- Short-term loans;

- Long-term liabilities due

- Payables to sellers;

- Buyers’ prepayments;

- Taxes and payables to the state budget;

- Payables to employees;

- Internal payables;

- Other payables;

- Long-term loans;

- Long-term liabilities;

- Expenses payable;

- Surplus assets awaiting resolution

- Long-term deposits received;

 

The tally chart No. 13/BKK

Inventorying organization’s name:……………… ……………………………………….. Page No.: ………. out of total pages:..........

THE TALLY CHART OF THE OWNER’S EQUITY   As at 0.00 am July 1, 2011

In unit: VND

No.	Description	Code	Based on accounting records	Based on the physical inventorying	Differential amount		Remark
					Surplus	Deficiency
A	B	C	1	2	3 = 2-1	4 = 2-1	5
I	The owner’s equity
1	The owner’s investments
2	Capital surplus
3	Other capital of the owner
4	Differences upon asset revaluation
5	Exchange rate differences
6	Investment and development funds
7	Financial reserve funds
8	Other funds derived from the owner’s equity
9	Undistributed after-tax profits
10	Capital expenditures
II	Other financing sources and funds
1	Reward and welfare funds
2	Financing sources
3	Finances for formation of fixed assets
	Total

 

Prepared by

Date:………………………… Chairman of the corporate inventorying board (Signature and stamp)

 

Form No. 1 BCTT/DN

IDENTIFICATION PARTICULARS OF THE ENTERPRISE

1. Enterprise’s name:………………………………………………………………….. Telephone: ……………..; Fax:………………………………………….
2. Address:………………………………………………………………… 2.1. Commune/ward:………………………………………….     2.2. Urban/rural district:………………………………..     2.3. Province/city:……………………………………………..	3. Full name of the Director:…………………………………………… 3.1. Gender:         1 Male £   2 Female £ 3.2. Academic qualifications: 1 (Doctor of Science, Doctor)  £ 2 (Master of Arts) £  3 (Bachelor of Arts)  £  4 (Associate degree)  £; 5 (Technical worker) £; 6 (Others) £ (Tick the appropriate box in section 3.1, 3.2)
4. Administrative level: 4.1. Central level Name of the corporation/ incorporation:…………………………..   Name of the governing Ministry: ……………………. ……………………………………………   4.2. Local government level: Name of the governing Department: ……………………. ……………………………………………   Name of city or province: ……… ……………………………………………   6. Certain key indicators: 6.1. The number of employees, revenues, payments to the state budget and incomes		5. Scope of operations: …………………………………………. …………………………………………………………….. …………………………………………………………….. …………………………………………………………….. …………………………………………………………….. Industry code (under the Decision No. 10/2007/QD-TTg dated January 23, 2007):

 

Year	Personnel (persons)		Total revenue (VND 1,000)		Contribution to the state budget (VND 1,000)		Including  Tax amounts		After-tax income (VND 1,000)
	Total	Including management staff	Total	Including  Export turnover	Amount payable	Amount already paid	Amount payable	Amount already paid
A	1	2	3	4	5	6	7	8	9
2009
2010

6.2. Charter capital amount: VND……………………………….

6.3. The owner’s equity: VND……………………………….

6.4. land size (m²) ……………………………

Including  - The land plot used for business operations:  ……………………                   - Not yet used: …………………………….

                - Leased land plot: ……………………………              - Other: ……………………………………

 

Prepared by

Date:………………………… Chairman of the corporate inventorying board (Signature and stamp)

 

Form No. 2 BCKK/DN

The reporting unit’s name: ……………………………… Affiliated to: ………………………………………… City, province: ……………………………………….. Ministry, industry ……………………………………………..

THE INVENTORYING REPORT ON ASSETS As at 0.00 am July 1, 2011

In unit: VND

No.

Description

Code

Based on accounting records

Based on the physical inventorying

Differential amount

Remark

Based on the price specified in accounting records

Based on the redetermined price

Total

By inventorying

By price adjustment

Increase

Decrease

Increase

Decrease

Increase

Decrease

A

B

C

1

2

3

4 = 6+8

5 = 7+9

6=2-1

7=2-1

8=3-1

9=3-1

10

A

CURRENT ASSETS AND SHORT-TERM INVESTMENTS

I

Cash

1

Cash in hand

2

Cash at bank

3

Cash in transit

II

Short-term financial investments

1

Short-term investments in securities

2

Other short-term investments

3

Provisions for devaluation against short-term investments

III

Accounts receivable

1

Receivables from customers

2

Prepayments to sellers;

3

Deductible VAT

4

Internal receivables

- Working capital allocated to affiliates

- Other internal receivables;

5

Other accounts receivable

6

Provisions for receivables difficult to collect

IV

Inventories

1

Goods in transit

2

Raw materials held in the inventory

3

Tools or instruments held in warehouses

4

Work-in-progress expenses

5

Finished products held the inventory

6

Inventories

7

Goods on consignment

8

Provisions for devaluation against inventories

V

Other current assets

1

Advances

2

Pre-paid expenses

3

Expenses brought forward

4

Shortage of assets awaiting resolution

5

Short-term collateral and deposit items

VI

Administrative expenses

1

Previous-year administrative expenses

2

Current-year administrative expenses

B

FIXED ASSETS AND LONG-TERM INVESTMENTS

I

Fixed assets

1

Tangible fixed assets

- Cost value

- Accumulated depreciation

2

Fixed assets for finance leases

- Cost value

- Accumulated depreciation

3

Intangible fixed assets (value of land use right, trademark, intellectual property right and distribution right, etc.)

- Cost value

- Accumulated depreciation

II

Long-term financial investments

1

Long-term investments in securities

2

Capital contribution to joint ventures

3

Other long-term investments

4

Provisions for devaluation against long-term investments

III

Capital construction-in-progress expenses

IV

Long-term deposits and pledges

Total (A + B)

 

Prepared by (Signature and full name)

Chief accountant (Signature and full name)

Date:………………………… Chairman of the corporate inventorying board (Signature and stamp)

 

Form No. 2a BCKK/DN

The reporting unit’s name: ………………………………… Affiliated to: ………………………………………… City, province: ……………………………………….. Ministry, industry ……………………………………………..

THE TALLY REPORT ON RECEIVABLES As at 0.00 am July 1, 2011

In unit: VND

No.

Description

Code

Based on accounting records

Based on the physical inventorying

Including

Differential amount

Remark

Undue

Due

Overdue

Including

Surplus

Deficiency

Above 1 year

Above 2 year

More than 3 years

Difficult to collect

A

B

C

1

2

3

4

5

6

7

8

9

10 = 2-1

11 = 2-1

12

1

Receivables from customers

2

Prepayments to sellers;

3

Deductible VAT

4

Internal receivables

- Working capital allocated to affiliates

- Other internal receivables;

5

Other receivables

6

Provisions for receivables difficult to collect

Total

 

Prepared by (Signature and full name)

Chief accountant (Signature and full name)

Date:………………………… Chairman of the corporate inventorying board (Signature and stamp)

 

Form No. 2b BCKK/DN

The reporting unit’s name: ……………………………… Affiliated to: ………………………………………… City, province: ……………………………………….. Ministry, industry ……………………………………………..

THE TALLY REPORT ON RAW MATERIALS, INSTRUMENTS, TOOLS, GOODS AND FINISHED PRODUCTS HELD IN THE INVESTORY As at 0.00 am July 1, 2011

In unit: VND

No.

Description

Code

Based on accounting records

Based on the physical inventorying

Including

Differential amount

Remark

Stashed away in warehouses or unused

Raw materials or goods which are of low quality or degraded

By inventorying

By price adjustment

Based on the price specified in accounting records

Based on the redetermined price

Based on the price specified in accounting records

Based on the redetermined price

Based on the price specified in accounting records

Based on the redetermined price

Surplus

Deficiency

Increase

Decrease

A

B

C

1

2

3

4

5

6

7

8

9

10

11

12

A. Value

1

Goods in transit

2

Raw materials held in the inventory

3

Tools or instruments held in warehouses

4

Work-in-progress expenses

5

Finished products held the inventory

6

Inventories

7

Goods on consignment

8

Provisions for devaluation against inventories

 

	B. Major commodities	Based on accounting records		Based on the physical inventorying
		Quantity	Monetary amount	Quantity	Monetary amount
1
2
3

 

Prepared by (Signature and full name)

Chief accountant (Signature and full name)

Date:………………………… Chairman of the corporate inventorying board (Signature and stamp)

 

Form No. 2c BCKK/DN

The reporting unit’s name: ……………………………… Affiliated to: ………………………………………… City, province: ……………………………………….. Ministry, industry ……………………………………………..

THE INVENTORYING REPORT ON FIXED ASSETS As at 0.00 am July 1, 2011

In unit: VND

No.

Asset group

Code

Based on accounting records

Based on the physical inventorying

Differential amount

Remark

Cost value

Residual value

Based on the price specified in tallies

Based on the inventorying price

By inventorying

By price adjustment

Surplus

Deficiency

Increase

Decrease

Cost value

Residual value

Cost value

Residual value

Cost value

Residual value

Cost value

Residual value

Cost value

Residual value

Cost value

Residual value

A

B

C

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

I

Fixed assets used for business operations

1

Houses

- Factories

- Warehouses

- Offices

2

Architectural objects

3

Motive power equipment and machinery

4

Working equipment and machinery

5

Transmission machinery and equipment

6

Measurement and testing tools and instruments, and managerial instruments

7

Devices and means of transportation

8

Draft and producing animals

9

Perennial plants

10

Other fixed assets used for business operations

II

Intangible fixed assets (exclusive of land use right)

III

Fixed assets currently not in use

IV

Unused fixed assets

V

Fixed assets out of order and to be liquidated

Total

Remark: Land use right shall be reported in the tally form under the instructions of the Ministry of Natural Resources and Environment.

 

Prepared by (Signature and full name)

Chief accountant (Signature and full name)

Date:………………………… Chairman of the corporate inventorying board (Signature and stamp)

 

Form No. 3 BCKK/DN

The reporting unit’s name: ………………………………… Affiliated to: ………………………………………… City, province: ……………………………………….. Ministry, industry ……………………………………………..

THE INVENTORYING REPORT ON EQUITY As at 0.00 am July 1, 2011

In unit: VND

No.	Description	Code	Based on accounting records	Based on the physical inventorying	Differential amount		Remark
					Surplus	Deficiency
A	B	C	1	2	3= 2-1	4 = 2-1	5
A	LIABILITIES
1	Short-term liabilities
1	Short-term loans
2	Long-term liabilities due
3	Payables to sellers
4	Buyers’ prepayments
5	Taxes and payables to the state budget
6	Payables to employees
7	Internal payables
8	Other liabilities and payables
II	Long-term liabilities
1	Long-term loans
2	Long-term liabilities
III	Other liabilities
1	Expenses payable
2	Surplus assets awaiting resolution
3	Long-term deposits received
B	THE OWNER’S EQUITY
I	The owner’s equity
1	The owner’s investments
2	Capital surplus
3	Other capital of the owner
4	Differences upon asset revaluation
5	Exchange rate differences
6	Investment and development funds
7	Financial reserve funds
8	Other funds derived from the owner’s equity
9	Undistributed after-tax profits
10	Capital expenditures
11	Corporate reorganization funds
II	Other financing sources and funds
1	Reward and welfare funds
2	Financing sources
3	Finances for formation of fixed assets
	Total (A + B)

 

Prepared by (Signature and full name)

Chief accountant (Signature and full name)

Date:……………. Director General (Director) (Signature and full name)

 

Form No. 3a BCKK/DN

The reporting unit’s name: ………………………………… Affiliated to: ………………………………………… City, province: ……………………………………….. Ministry, industry ……………………………………………..

THE TALLY REPORT ON LIABILITIES (Categorized by debt payment terms) As at 0.00 am July 1, 2011

In unit: VND

No.

Description

Code

Based on accounting records

Based on the physical inventorying

Including

Differential amount

Remark

Undue

Due

Overdue

Including

Surplus

Deficiency

Above 1 year

Above 2 year

More than 3 years

Charge-off

A

B

C

1

2

3

4

5

6

7

8

9

10 = 2-1

11 = 2-1

12

I

Short-term liabilities

1

Short-term loans

2

Long-term debts due

3

Payables to sellers

4

Buyers’ prepayments

5

Taxes and payables to the state budget

6

Payables to employees

7

Internal payables

8

Other liabilities and payables

II

Long-term liabilities

1

Long-term loans

2

Long-term liabilities

III

Other liabilities

1

Expenses payable

2

Surplus assets awaiting resolution

3

Long-term deposits received

Total (I + II + III)

 

Prepared by (Signature and full name)

Chief accountant (Signature and full name)

Date:……………. Director General (Director) (Signature and full name)

 

Form No. 3b BCKK/DN

The reporting unit’s name: ………………………………… Affiliated to: ………………………………………… City, province: ……………………………………….. Ministry, industry ……………………………………………..

THE TALLY ON LIABILITIES (CATEGORIZED BY DOMESTIC OR FOREIGN DEBTS) As at 0.00 am July 1, 2011

In unit: VND

No.

Description

Code

Based on accounting records

Based on the physical inventorying

Including

Remark

Foreign debts

Domestic debts

Total (in VND)

VND outstanding

Foreign currency outstanding

Total (in VND)

VND outstanding

Foreign currency outstanding

Converted to USD

Converted to VND

Converted to USD

Converted to VND

A

B

C

1

2

3 = 4+6

4

5

6

7=8+10

8

9

10

11

I

Short-term liabilities

1

Short-term loans

2

Long-term debts due

3

Payables to sellers

4

Buyers’ prepayments

5

Taxes and payables to the state budget

6

Payables to employees

7

Internal payables

8

Other liabilities and payables

II

Long-term liabilities

1

Long-term loans

2

Long-term liabilities

III

Other liabilities

1

Expenses payable

2

Surplus assets awaiting resolution

3

Long-term deposits received

Total (I + II + III)

 

Prepared by (Signature and full name)

Chief accountant (Signature and full name)

Date:……………. Director General (Director) (Signature and full name)

 

Form No. 4/BCKK-DN

Inventorying organization’s name: ………………… ……………………………………….. Page No.: ………. out of total pages:..........

THE AGGREGATION CHART OF THE RESULTS OF INVENTORYING AND REVALUATION OF ASSETS AND EQUITY As at 0.00 am July 1, 2011

In unit: VND

No.	Description	Based on accounting records	Based on the result of inventorying and revaluation	Differential amount
				Increase	Decrease
A	ASSETS
A1	Assets which are being used (1)
I	Fixed assets and long-term investments
1	Fixed assets
1.1	Tangible fixed assets
	- Cost value
	- Accumulated depreciation
1.2	Capital construction-in-progress expenses
2	Real property
3	Long-term financial investments
4	Other long-term assets
II	Short-term assets
1	Cash
1.1	Cash
1.2	Cash equivalents
2	Short-term financial investments
3	Short-term receivables
4	Inventories
5	Other short-term assets
III	Land-use right value
A2	Unused assets (2)
I	Fixed assets and long-term investments
1	Fixed assets
2	Long-term financial investments
3	Capital construction-in-progress expenses
4	Long-term deposits and pledges
5	Long-term prepaid expenses
II	Current assets and short-term investments
1	Uncollectible public debts
2	Inventories which are of low quality and degraded
A3	Assets to be liquidated (3)
I	Fixed assets and long-term investments
II	Current assets and short-term investments
A4	Assets derived from reward and welfare funds (4)
	AGGREGATED ASSETS
B	EQUITY
B1	Liabilities
I	Short-term liabilities
1	Undue debts
2	Due debts
3	Overdue debts
II	Long-term liabilities
1	Undue debts
2	Due debts
3	Overdue debts
III	Liabilities that enterprises do not need to pay
IV	Other liabilities
B2	The owner’s equity
I	The owner’s equity
1	The owner’s investments
2	Capital surplus
3	Other capital of the owner
4	Differences upon asset revaluation
5	Exchange rate differences
6	Investment and development funds
7	Financial reserve funds
8	Other funds derived from the owner’s equity
9	Undistributed after-tax profits
10	Capital expenditures
11	Corporate reorganization funds
II	Other financing sources and funds
1	Reward and welfare funds
2	Financing sources
3	Finances for formation of fixed assets
	AGGREGATED EQUITY

 

Prepared by (Signature and full name)

Chief accountant (Signature and full name)

Date:……………. Director General (Director) (Signature and full name)

 

The corporation, incorporation…

THE REPORT ON VERIFICATION OF THE RESULT OF INVENTORYING AND REVALUATION OF ASSETS AND EQUITY AS AT 0.00AM JANUARY 7, 2011

1/ Data and figures

In unit: VND

No.	DESCRIPTION	Code	Reporting amount			Amount verified by the Corporation (Incorporation)			Remark
			Based on accounting records	Based on inventorying and revaluation	Differential amount	Based on accounting records	Based on inventorying and revaluation	Differential amount
			1	2	3 = 2-1	4	5	6 = 5-4	7
A	ASSETS
A1	Assets which are being used (1)
I	Fixed assets and long-term investments
1	Fixed assets
1.1	Tangible fixed assets
	- Cost value
	- Accumulated depreciation
1.2	Capital construction-in-progress expenses
2	Real property
3	Long-term financial investments
4	Other long-term assets
II	Short-term assets
1	Cash
1.1	Cash
1.2	Cash equivalents
2	Short-term financial investments
3	Short-term receivables
4	Inventories
5	Other short-term assets
III	Land-use right value
A2	Unused assets (2)
I	Fixed assets and long-term investments
1	Fixed assets
2	Long-term financial investments
3	Capital construction-in-progress expenses
4	Long-term deposits and pledges
5	Long-term prepaid expenses
II	Current assets and short-term investments
1	Uncollectible public debts
2	Inventories which are of low quality and degraded
A3	Assets to be liquidated (3)
I	Fixed assets and long-term investments
II	Current assets and short-term investments
A4	Assets derived from reward and welfare funds (4)
	AGGREGATED ASSETS
B	EQUITY
B1	Liabilities
I	Short-term liabilities
1	Undue debts
2	Due debts
3	Overdue debts
II	Long-term liabilities
1	Undue debts
2	Due debts
3	Overdue debts
III	Liabilities that enterprises do not need to pay
IV	Other liabilities
B2	The owner’s equity
I	The owner’s equity
1	The owner’s investments
2	Capital surplus
3	Other capital of the owner
4	Differences upon asset revaluation
5	Exchange rate differences
6	Investment and development funds
7	Financial reserve funds
8	Other funds derived from the owner’s equity
9	Undistributed after-tax profits
10	Capital expenditures
11	Corporate reorganization funds
II	Other financing sources and funds
1	Reward and welfare funds
2	Financing sources
3	Finances for formation of fixed assets
	AGGREGATED EQUITY

II/ Analysis and recommendations:

 

Verified by

Chief accountant (Corporation, Incorporation)

Date:………….. Director General