Nội dung toàn văn Circular No. 87/2011/TT-BTC guidance inventorying revaluation assets equity capital owned The State
THE MINISTRY OF FINANCE | THE SOCIALIST REPUBLIC OF VIETNAM |
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 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 |
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9.1. Cost value |
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9.2. Depreciation on the fixed asset |
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9.3. Residual value |
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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 |
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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 |
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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 |
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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 |
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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 |
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| Total |
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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 |
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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 |
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I | Stock investments |
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1 | - Stock A | Share; VND |
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2 | - Stock B | Share; VND |
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| … |
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II | Bond investments |
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1 | Bonds…. |
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2 | Bonds…. |
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III | Capital contribution to companies |
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1 | - Investing in Company A | VND |
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2 | - Investing in Company B | VND |
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| … |
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IV | Short-term investments |
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1 | … |
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V | Other long-term investments |
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1 | … |
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V | Provisions for financial investments |
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1 | Provisions for stock investments |
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| Provisions for investments in stock A |
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2 | Provisions for bond investments |
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| Provisions for investments in bond A |
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3 | Provisions for short-term investments |
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4 | Provisions for other long-term investments |
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| … |
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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 |
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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 |
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1 | Advances |
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2 | Pre-paid expenses |
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3 | Expenses brought forward |
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4 | Shortage of assets awaiting resolution |
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5 | Short-term collateral and deposit items |
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II | Administrative expenses |
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1 | Previous-year administrative expenses |
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2 | Current-year administrative expenses |
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III | Long-term deposits and pledges |
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| Total (I + II + III) |
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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 |
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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 |
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1 | The owner’s investments |
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2 | Capital surplus |
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3 | Other capital of the owner |
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4 | Differences upon asset revaluation |
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5 | Exchange rate differences |
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6 | Investment and development funds |
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7 | Financial reserve funds |
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8 | Other funds derived from the owner’s equity |
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9 | Undistributed after-tax profits |
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10 | Capital expenditures |
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II | Other financing sources and funds |
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1 | Reward and welfare funds |
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2 | Financing sources |
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3 | Finances for formation of fixed assets |
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| Total |
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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:…………………………………………………………………
| 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
4.2. Local government level:
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):
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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 |
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A | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
2009 |
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2010 |
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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 |
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I | Cash |
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1 | Cash in hand |
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2 | Cash at bank |
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3 | Cash in transit |
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II | Short-term financial investments |
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1 | Short-term investments in securities |
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2 | Other short-term investments |
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3 | Provisions for devaluation against short-term investments |
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III | Accounts receivable |
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1 | Receivables from customers |
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2 | Prepayments to sellers; |
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3 | Deductible VAT |
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4 | Internal receivables |
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| - Working capital allocated to affiliates |
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| - Other internal receivables; |
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5 | Other accounts receivable |
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6 | Provisions for receivables difficult to collect |
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IV | Inventories |
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1 | Goods in transit |
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2 | Raw materials held in the inventory |
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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 |
|
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1 | Cash |
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1.1 | Cash |
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1.2 | Cash equivalents |
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2 | Short-term financial investments |
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3 | Short-term receivables |
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4 | Inventories |
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5 | Other short-term assets |
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III | Land-use right value |
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A2 | Unused assets (2) |
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I | Fixed assets and long-term investments |
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1 | Fixed assets |
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2 | Long-term financial investments |
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3 | Capital construction-in-progress expenses |
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4 | Long-term deposits and pledges |
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5 | Long-term prepaid expenses |
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II | Current assets and short-term investments |
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1 | Uncollectible public debts |
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2 | Inventories which are of low quality and degraded |
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A3 | Assets to be liquidated (3) |
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I | Fixed assets and long-term investments |
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II | Current assets and short-term investments |
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A4 | Assets derived from reward and welfare funds (4) |
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| AGGREGATED ASSETS |
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B | EQUITY |
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B1 | Liabilities |
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I | Short-term liabilities |
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1 | Undue debts |
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2 | Due debts |
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3 | Overdue debts |
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II | Long-term liabilities |
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|
1 | Undue debts |
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2 | Due debts |
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3 | Overdue debts |
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III | Liabilities that enterprises do not need to pay |
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IV | Other liabilities |
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B2 | The owner’s equity |
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I | The owner’s equity |
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1 | The owner’s investments |
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2 | Capital surplus |
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3 | Other capital of the owner |
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4 | Differences upon asset revaluation |
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5 | Exchange rate differences |
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6 | Investment and development funds |
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7 | Financial reserve funds |
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8 | Other funds derived from the owner’s equity |
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9 | Undistributed after-tax profits |
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10 | Capital expenditures |
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11 | Corporate reorganization funds |
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II | Other financing sources and funds |
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1 | Reward and welfare funds |
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2 | Financing sources |
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3 | Finances for formation of fixed assets |
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|
|
| AGGREGATED EQUITY |
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|
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 | ||||
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|
| 1 | 2 | 3 = 2-1 | 4 | 5 | 6 = 5-4 | 7 |
A | ASSETS |
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A1 | Assets which are being used (1) |
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I | Fixed assets and long-term investments |
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1 | Fixed assets |
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1.1 | Tangible fixed assets |
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| - Cost value |
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| - Accumulated depreciation |
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1.2 | Capital construction-in-progress expenses |
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2 | Real property |
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3 | Long-term financial investments |
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|
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4 | Other long-term assets |
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|
|
|
|
|
|
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 |
MINISTRY | THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
No.: QD/… | ……., date:………… |
DECISION OF THE MINISTER OF………..(THE PRESIDENT OF THE PEOPLE’S COMMITTEE OF……..)
Approving the result of inventorying and revaluation of assets and equity that take place at…………at 0.00 am July 1, 2011
THE MINISTER OF………..(THE PRESIDENT OF THE PEOPLE’S COMMITTEE OF……..)
- Pursuant to the Government’s Decree No. …………….on defining the functions, tasks, powers and organizational structure of the Ministry of………;
- 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;
- Pursuant to the Circular No……….of the Ministry of……….on providing guidance on……..;
- Pursuant to the Decision No……….of the Ministry of…………(the President of the People’s Committee of……….) on inventorying and revaluation of assets and equity of (name of the enterprise) that take place at 0.00 am July 1, 2011;
- After considering the report on verification of the result of inventorying and revaluation of assets and equity of…… ;
- At the request of the Chairman of the inventorying board of………,
HEREBY DECIDES
Article 1. Approve the result of inventorying and revaluation of assets and equity of ……..that take place at 0.00am July 1, 2011 as follows:
1. Value of aggregated assets:
- Based on accounting records: VND………
- Based on inventorying and revaluation: VND…….
- Differential amount (increase/decrease): VND……….
2. Aggregated equity
- Based on accounting records: VND………
- Based on inventorying and revaluation: VND…….
- Differential amount (increase/decrease): VND……….
3. Inventorying cost: VND ……. (details attached).
The Director General or Director of (name of the enterprise) hereby decides and assume responsibility to pay actual costs necessary for the work of inventorying and revaluating assets and equity of the enterprise in accordance with regulations.
Article 2. This Decision shall enter into force as from the signature date. The Chairman of the inventorying board, the Head of relevant organizations shall be responsible for enforcing this Decision.
| THE MINISTER OF………..(THE PRESIDENT OF THE PEOPLE’S COMMITTEE OF……..) |
