|
ABC JOINT STOCK COMPANY Lot 11, Bac Ninh Industrial Zone, |
FINANCIAL STATEMENT For the fiscal year ended 31/12/2013 |
BALANCE SHEET
As at December 31, 2011
Unit: VND
|
Code |
|
ASSETS |
Statement |
Beginning year |
Ending year |
|
100 |
A. |
SHORT-TERM ASSETS | |||
|
110 |
I. |
Cash and cash equivalents |
|
||
|
111 |
1. |
Cash |
|
||
|
112 |
2. |
Cash equivalents |
|
||
|
120 |
II. |
Short-term investment |
|
0 |
0 |
|
121 |
1. |
Short-term investment |
|
0 |
0 |
|
129 |
2. |
Provisions for short-term investment securities (*) |
|
0 |
0 |
|
130 |
III. |
Short-term receivables |
|
||
|
131 |
1. |
Accounts receivable – trade |
|
||
|
132 |
2. |
Prepayments to suppliers |
|
||
|
133 |
3. |
Inter-company receivables |
|
0 |
0 |
|
134 |
4. |
Receivable under the construction schedule |
|
0 |
0 |
|
135 |
5. |
Other receivables |
|
||
|
139 |
6. |
Provision for bad receivables (*) |
|
||
|
140 |
IV. |
Inventories |
|
||
|
141 |
1. |
Inventories |
|
||
|
149 |
2. |
Provision for devaluation of stocks (*) |
|
0 |
0 |
|
150 |
V. |
Other current assets |
|
||
|
151 |
1. |
Short-term prepayments |
|
||
|
152 |
2. |
Deductible value added tax |
|
||
|
154 |
3. |
Taxes payable to State Treasury |
|
0 |
0 |
|
158 |
4. |
Other current asset |
|
||
|
200 |
B. |
LONG-TERM ASSETS |
|
||
|
210 |
I. |
Long-term receivable |
|
0 |
0 |
|
220 |
II |
Fixed assets |
|
||
|
221 |
1 |
Tangible fixed assets |
|
||
|
222 |
|
– Cost |
|
||
|
223 |
|
– Accumulated depreciation (*) |
|
||
|
224 |
2 |
Financial lease fixed assets |
|
0 |
|
|
225 |
|
– Cost |
|
0 |
|
|
226 |
|
– Accumulated depreciation (*) |
|
0 |
|
|
227 |
3 |
Invisible fixed assets |
V.06 |
0 |
|
|
228 |
|
– Cost |
|
||
|
229 |
|
– Accumulated depreciation (*) |
|
||
|
230 |
4 |
Construction in progress | |||
|
240 |
III |
Investment property |
|
0 |
0 |
|
250 |
IV |
Long-term investment | |||
|
251 |
1 |
Investment in subsidiary companies | |||
|
259 |
4 |
Provisions for short-term investment securities (*) | |||
|
260 |
V |
Other long-term assets | |||
|
261 |
1 |
Long-term prepayments | |||
|
270 |
|
TOTAL ASSETS |
BALANCE SHEET (continued)
As at December 31, 2011
Unit: VND
| Code | RESOURCES |
Statement |
Beginning year |
Ending year |
|
|
300 |
A |
LIABILITIES |
|
||
|
310 |
I |
Short-term liabilities |
|
||
|
311 |
1 |
Short-term loans and debts |
V.10 |
||
|
312 |
2 |
Seller short-term liabilities |
|
||
|
313 |
3 |
Advances from customers |
|
||
|
314 |
4 |
Taxes payable to State Treasury |
V.11 |
||
|
315 |
5 |
Payables to employees |
|
||
|
316 |
6 |
Accrued expenses |
V.12 |
||
|
317 |
7 |
Inter-company payables |
|
0 |
0 |
|
318 |
8 |
Payable under the construction schedule |
|
0 |
0 |
|
319 |
9 |
Other payables |
V.13 |
||
|
320 |
10 |
Provisions for short-term liabilities |
|
0 |
0 |
|
323 |
11 |
Welfare and reward fund |
|
|
0 |
|
330 |
II |
Long-term liabilities |
|
||
|
331 |
1 |
Seller long-term liabilities |
|
0 |
0 |
|
332 |
2 |
Internal long-term liabilities |
|
0 |
0 |
|
333 |
3 |
Other long-term payables |
|
0 |
0 |
|
334 |
4 |
Long-term loans and debts |
V.14 |
||
|
335 |
5 |
Deferred tax liabilities |
|
0 |
0 |
|
336 |
6 |
Provision for unemployment benefit | |||
|
337 |
7 |
Provision for long-term liabilities |
0 |
0 |
|
|
400 |
B |
EQUITY (400=410+430) | |||
|
410 |
I |
Owners’ equity |
V.15 |
||
|
411 |
1 |
Contributed capital |
|
|
|
|
412 |
2 |
Stock capital surplus | |||
|
413 |
3 |
Other equity |
0 |
0 |
|
|
414 |
4 |
Budget stock |
0 |
0 |
|
|
415 |
5 |
Difference of asset revaluation |
0 |
0 |
|
|
416 |
6 |
Foreign exchange differences | |||
|
417 |
7 |
Investment and development funds | |||
|
418 |
8 |
Financial contingencies fund |
|
|
|
|
419 |
9 |
Other funds of owners’ equity | |||
|
420 |
10 |
Unappropriated profits | |||
|
421 |
11 |
Construction investment resources |
0 |
0 |
|
|
422 |
12 |
Corporation arrangement support fund |
|
0 |
|
|
430 |
II |
Other funds |
0 |
0 |
|
|
432 |
1 |
Finance |
|
0 |
0 |
|
433 |
3 |
Fixed assets formation finance |
|
0 |
0 |
|
440 |
|
TOTAL RESOURCES |
|
Off-Balance Sheet Items |
|
|
|
NO |
items |
STATEMENT |
Ending year |
Beginning year |
|
1 |
Rented assets |
|
|
|
|
2 |
Fabricated and protected material, goods |
|
|
|
|
3 |
Consigned goods |
|
|
|
|
4 |
Treated bad debt |
|
||
|
5 |
Foreign currency |
|
|
|
|
– |
USD |
|
|
|
|
– |
EUR |
|
|
|
|
6 |
Activities estimation |
|
|
Prepared on 29th February 2013
|
Prepared by (Signed)
|
Chief Accountant (Signed)
|
General Director (Signed and sealed)
|