ABC JOINT STOCK COMPANY

FINANCIAL STATEMENT

Lot 11, Bac Ninh Industrial Zone,

For the fiscal year ended 31/12/2013

BALANCE SHEET
As at December 31, 2011
Unit: VND

Code

ASSETS

100

A. SHORT-TERM ASSETS

110

I. Cash and cash equivalents

111

1. Cash

112

2. Cash equivalents

Statement

Beginning year

Ending year

120 II. Short-term investment

121

1. Short-term investment

129

2. Provisions for short-term investment securities (*)

130 III. Short-term receivables

131

1. Accounts receivable - trade

132

2. Prepayments to suppliers

133

3. Inter-company receivables

134

4. Receivable under the construction schedule

135

5. Other receivables

139

6. Provision for bad receivables (*)

140 IV. Inventories

141

1. Inventories

149

2. Provision for devaluation of stocks (*)

150

V. Other current assets

151

1. Short-term prepayments

152

2. Deductible value added tax

154

3. Taxes payable to State Treasury

158

4. Other current asset

200

B. LONG-TERM ASSETS

210

I. Long-term receivable

220

II Fixed assets

221

1 Tangible fixed assets

222

- Cost

223

- Accumulated depreciation (*)

224

2 Financial lease fixed assets

225

- Cost

226

- Accumulated depreciation (*)

227

3 Invisible fixed assets

228

- Cost

229

- Accumulated depreciation (*)

230

V.06

4 Construction in progress

240 III Investment property

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

312

2 Seller short-term liabilities

313

3 Advances from customers

314

4 Taxes payable to State Treasury

315

5 Payables to employees

316

6 Accrued expenses

317

7 Inter-company payables

318

8 Payable under the construction schedule

319

9 Other payables

V.10

V.11
V.12

V.13

320 10 Provisions for short-term liabilities

323 11 Welfare and reward fund

330

II Long-term liabilities

331

1 Seller long-term liabilities

332

2 Internal long-term liabilities

333

3 Other long-term payables

334

4 Long-term loans and debts

335

5 Deferred tax liabilities

336

6 Provision for unemployment benefit

337

7 Provision for long-term liabilities

400

B EQUITY (400=410+430)

410

I Owners equity

411

1 Contributed capital

412

2 Stock capital surplus

413

3 Other equity

414

4 Budget stock

415

5 Difference of asset revaluation

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

V.14

V.15

421 11 Construction investment resources

422 12 Corporation arrangement support fund

430

II Other funds

432

1 Finance

433

3 Fixed assets formation finance

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

Chief Accountant

(Signed)

(Signed)

General Director
(Signed and sealed)