YAKJIN HO CHI MINH COMPANY LIMITED

TRIAL BALANCE

Account Account Name Dr. Opening Bal.

111 Cash
1111 Cash in VND
112 Bank Deposits
1121 Bank Deposits - VND
11211 Bank Deposits - VND - Shinhan - Demand - 700-007-477920
1122 Bank Deposits - Foreign Currency
11221 Bank Deposits - Foreign Currency - USD
112211 Bank Deposits - Foreign Currency - USD
1122111 Foreign Currency - USD - Shinhan - Capital 700-007-478083
1122112 Foreign Currency - USD - Shinhan - Demand 700-007-477953
128 Held-to-Maturity Investments
1281 Term Deposits
12811 Deposits with maturity less than 3 months
12812 Deposits with maturities of 3 to 12 months
131 Receivables from Customers
1311 Receivables from Customers: Short-term
13111 Short-term Receivables: Business Activity
131112 Short-term Receivables: Business Activity (USD)
133 Deductible Input VAT
1331 Deductible Input VAT - Goods & Services
13311 Deductible Input VAT - Goods & Services
133111 Deductible Input VAT - Goods & Services: Business Activity
13312 Deductible Input VAT - Imported Goods
133121 Deductible Input VAT - Imported Goods: Business Activity
138 Other Receivables
1388 Other Receivables
13881 Other Short-term Receivables
138812 Other Short-term Receivables: Investment Activity
1388128 Investment Activity: Others
141 Advances
1411 Suspenses: Short-term
153 Tool & Supply
1531 Tools & Supplies in storage
211 Tangible Fixed Assets
2111 Houses and Architectural Objects
2112 Machinery and Equipment
2113 Means of Transport, Conveyance
2114 Management Tools
2118 Other Tangible Fixed Assets
213 Intangible Fixed Assets
2135 Computer Software
214 Depreciation of Fixed Assets
2141 Depreciation of Tangible Assets
21411 Depreciation of Tangible Assets: Houses and Architectural Objects
21412 Depreciation of Tangible Assets: Machinery and Equipment
21413 Depreciation of Tangible Assets: Means of Transport, Conveyance
21414 Depreciation of Tangible Assets: Management Tools
21418 Depreciation of Tangible Assets: Others
2143 Depreciation of Intangible Assets
21435 Depreciation of Intangible Assets: Accounting Software
242 Pre-paid Expenses
2421 Pre-paid Expenses: Short-term
24212 Tools & Supplies for using
24215 Insurance costs
24218 Short term suspense account
244 Collaterals, Mortgages and Deposits
2441 Short-term Collaterals, Mortgages and Deposits
2442 Long-term Collaterals, Mortgages and Deposits
331 Payables to Seller
3311 Payables to Seller: Short-term
33111 Short-term Payables: Business Activity
331111 Short-term Payables: Business Activity (VND)
331112 Short-term Payables: Business Activity (USD)
331113 Short-term Payables: Business Activity (VND) - Payment by credit card

333 Taxes and Obligations to State Budget

3331 Payable VAT
33311 Payable VAT - Domestic
333111 Payable VAT - Domestic: Business Activity
33312 Payable VAT - Import
333121 Payable VAT - Import: Business Activity
3333 Import and Export Duties
33332 Import Duty
333321 Import Duty: Business Activity
3334 Corporation Income Tax
3335 Personal Income Tax
3339 Fees, Charges and Other Payables
33392 Fees, Charges
334 Labor Payables
3341 Employees
335 Payable Expenses
3351 Payable Expenses: Short-term
33518 Others
338 Other Payables
3382 Trade Union Fees
3383 Social Insurance
3384 Health Insurance
3386 Unemployement Insurance
3388 Other Payables
33881 Other Short-term Payables
338811 Other Short-term Payables: Business Activity
338815 Other Short-term Payables: Payment by credit card
411 Working Capital
4111 Owner's Equity
41111 Ordinary Shares with Voting Right
411111 Share Capital by Parent Company
421 Undistributed Profit
4212 Undistributed Profit of the Current Year
511 Revenue from Sale of Goods and Supply of Services

5113 Revenue from Supply of Services

51131 Revenue from Supply of Services: External
515 Revenue from Financial Activities
5151 Interest on Deposits, Loans
5152 Gains of Exchange Rate Differences Arising in Current Period
5158 Gains from Exchange Rate Revaluation
632 [Cost of Goods Sold]
6321 [Cost of Goods Sold: Goods, Finished Products, Services]
63213 [Cost of Goods Sold: Services]
632131 [Management Expenses - Staff]
632132 [Administrative Materials]
6321321 [Administrative Materials - Stationeries]
6321322 [Administrative Materials - Fuel supply]
632133 [Office's Equipments]
632134 [Depreciation of Fixed Assets]
632137 [External Services (With contract)]
6321372 [External Services (With contract) - Utility expense]
6321373 [External Services (With contract) - Rental expense]
63213731 [External Services (With contract) - Rental expenses - Car rental]
63213732 [External Services (With contract) - Rental expense - Domitory rental]

63213733 [External Services (With contract) - Rental expense - Office rental]

6321374 [External Services (With contract) - Comunication expense]
63213742 [External Services (With contract) - Communication expense -
Telephone charge]
63213743 [External Services (With contract) - Communication expense - Internet
charge]
63213744 [External Services (With contract) - Communication expense - Other
expense]
6321375 [External Services (With contract) - Staff benefit]
6321376 [External Services (With contract) - Management expense]
632138 [Other Expenses]
6321381 [Other Expenses - Mobicard expenses]
6321383 [Other Expenses - Travel Expense]
6321384 [Other Expenses - Management expense]
63213841 [Other Expenses - Management expense - Visa fee]
63213842 [Other Expenses - Management expense - Work permit Application]

63213843 [Other Expenses - Management expense - Medical expense]

63213844 [Other Expenses - Management expense - Miscellaneous]
63213845 [Other Expenses - Management expense - Staff benefits]
6321386 [Other Expenses - Parking fee]
6321387 [Other Expenses - Management expense for vehicle]
635 Expenses from Financial Activities
6351 Losses of Exchange Rate Differences Arising in Current Period
6353 Losses from Exchange Rate Revaluation
642 Enterprise Administration Expenses
6421 Management Expenses - Staff
6422 Administrative Materials
64221 Administrative Materials - Stationeries
64222 Administrative Materials - Fuel supply
6423 Office's Equipments
6424 Depreciation of Fixed Assets
6425 Taxes, Fees and Charges
64251 License Fee
6427 External Services (With contract)
64272 External Services (With contract) - Utility expense
64273 External Services (With contract) - Rental expense
642731 External Services (With contract) - Rental expenses - Car rental
642732 External Services (With contract) - Rental expense - Domitory rental

642733 External Services (With contract) - Rental expense - Office rental

64274 External Services (With contract) - Communication expense
642741 External Services (With contract) - Communication expense - Courier
charge
642742 External Services (With contract) - Communication expense -
Telephone charge
642743 External Services (With contract) - Communication expense - Internet
charge
642744 External Services (With contract) - Communication expense - Other
expense
64275 External Services (With contract) - Staff benefit
64276 External Services (With contract) - Management expense
6428 Other Expenses
64281 Other Expenses - Mobicard expenses
64282 Other Expenses - Expense with client
64283 Other Expenses - Travel Expense
64284 Other Expenses - Management expense
642841 Other Expenses - Management expense - Visa fee
642842 Other Expenses - Management expense - Work permit Application
642843 Other Expenses - Management expense - Medical expense
642844 Other Expenses - Management expense - Miscellaneous
642845 Other Expenses - Management expense - Staff benefits
64285 Other Expenses - Entertainment Expense
64286 Other Expenses - Parking fee
64287 Other Expenses - Management expense for vehicle
821 Enterprise Income Tax Expense
8211 Current Income Tax Expense
911 Evaluation of Business Results
TRIAL BALANCE

Cr. Opening Bal. Dr. Amount Cr. Amount Dr. Closing Bal.
545,251,558,732 545,251,558,732 29,660,432,625

1,150,344,744 1,127,130,354 23,214,390

1,150,344,744 1,127,130,354 23,214,390
172,196,893,494 165,288,493,606 6,908,399,888
74,625,238,076 74,465,591,260 159,646,816
74,625,238,076 74,465,591,260 159,646,816
97,571,655,418 90,822,902,346 6,748,753,072
97,571,655,418 90,822,902,346 6,748,753,072
97,571,655,418 90,822,902,346 6,748,753,072
22,546,000,000 22,546,000,000
75,025,655,418 68,276,902,346 6,748,753,072
25,000,000,000 15,000,000,000 10,000,000,000
25,000,000,000 15,000,000,000 10,000,000,000
15,000,000,000 10,000,000,000 5,000,000,000
10,000,000,000 5,000,000,000 5,000,000,000
61,455,164,598 54,549,863,490 6,905,301,108
61,455,164,598 54,549,863,490 6,905,301,108
61,455,164,598 54,549,863,490 6,905,301,108
61,455,164,598 54,549,863,490 6,905,301,108
1,463,818,279 1,463,818,279
1,463,818,279 1,463,818,279
1,454,290,947 1,454,290,947
1,454,290,947 1,454,290,947
9,527,332 9,527,332
9,527,332 9,527,332
214,513,884 169,097,219 45,416,665
214,513,884 169,097,219 45,416,665
214,513,884 169,097,219 45,416,665
214,513,884 169,097,219 45,416,665
214,513,884 169,097,219 45,416,665
276,031,772 276,031,772
276,031,772 276,031,772
1,120,630,387 1,120,630,387
1,120,630,387 1,120,630,387
2,088,428,258 2,088,428,258
98,088,788 98,088,788
149,317,847 149,317,847
734,593,753 734,593,753
117,161,146 117,161,146
989,266,724 989,266,724
77,000,000 77,000,000
77,000,000 77,000,000
351,187,486
331,937,485
14,766,053
22,477,957
92,172,238
29,395,267
173,125,970
19,250,001
 19,250,001
10,212,974,621 9,452,417,892 760,556,729
10,212,974,621 9,452,417,892 760,556,729
1,272,380,887 940,961,104 331,419,783
10,424,080 6,014,904 4,409,176
8,930,169,654 8,505,441,884 424,727,770
4,166,046,587 1,313,931,000 2,852,115,587
1,313,931,000 46,785,000 1,267,146,000
2,852,115,587 1,267,146,000 1,584,969,587
19,028,943,075 19,947,220,845
19,028,943,075 19,947,220,845
19,028,943,075 19,947,220,845
18,862,361,250 19,780,639,020
71,068,100 71,068,100
95,513,725 95,513,725

7,105,206,277 8,226,136,834
4,882,477,862 5,407,964,554
4,872,950,530 5,398,437,222
4,872,950,530 5,398,437,222
9,527,332 9,527,332
9,527,332 9,527,332
19,054,664 19,054,664
19,054,664 19,054,664
19,054,664 19,054,664
392,187,995 656,254,406
1,794,081,957 2,125,459,411
17,403,799 17,403,799
17,403,799 17,403,799
17,007,117,551 19,697,689,910
17,007,117,551 19,697,689,910
51,316,412
51,316,412
51,316,412
2,409,447,984 2,518,686,678
113,587,665 113,587,665
1,484,142,043 1,484,142,043
537,768,822 537,768,822
117,555,768 117,555,768
156,393,686 265,632,380
156,393,686 265,632,380
156,393,686 210,098,355
55,534,025
22,546,000,000
22,546,000,000
22,546,000,000
22,546,000,000
5,775,617,447 7,648,526,794
5,775,617,447 7,648,526,794
56,056,727,177 56,056,727,177

56,056,727,177 56,056,727,177
56,056,727,177 56,056,727,177
479,576,728 479,576,728
250,291,443 250,291,443
226,587,131 226,587,131
2,698,154 2,698,154
43,926,914,624 43,926,914,624
 43,926,914,624 43,926,914,624
43,926,914,624 43,926,914,624
19,248,361,436 19,248,361,436
366,684,629 366,684,629
275,680,341 275,680,341
91,004,288 91,004,288
7,840,638,185 7,840,638,185
307,402,044 307,402,044
13,393,712,839 13,393,712,839
263,782,930 263,782,930
9,037,657,395 9,037,657,395
1,468,051,377 1,468,051,377
3,948,073,209 3,948,073,209

3,621,532,809 3,621,532,809
1,032,739,859 1,032,739,859
135,998,885 135,998,885

287,817,374 287,817,374

608,923,600 608,923,600

612,791,497 612,791,497
2,446,741,158 2,446,741,158
2,770,115,491 2,770,115,491
198,468,462 198,468,462
789,444,459 789,444,459
1,705,615,399 1,705,615,399
180,931,550 180,931,550
18,432,140 18,432,140

159,166,637 159,166,637
10,459,142 10,459,142
1,336,625,930 1,336,625,930
57,509,593 57,509,593
19,077,578 19,077,578
28,021,501 28,021,501
18,693,842 18,693,842
9,327,659 9,327,659
53,119,017,104 53,119,017,104
23,174,329,293 23,174,329,293
413,938,764 413,938,764
308,055,100 308,055,100
105,883,664 105,883,664
9,744,749,933 9,744,749,933
351,187,486 351,187,486
3,000,000 3,000,000
3,000,000 3,000,000
15,117,640,060 15,117,640,060
295,785,929 295,785,929
10,286,256,094 10,286,256,094
1,774,390,976 1,774,390,976
4,370,362,066 4,370,362,066

4,141,503,052 4,141,503,052
1,096,252,266 1,096,252,266
1,995,856 1,995,856

155,734,419 155,734,419
 329,366,391 329,366,391

609,155,600 609,155,600

671,054,091 671,054,091
2,768,291,680 2,768,291,680
4,314,171,568 4,314,171,568
221,104,538 221,104,538
672,529,382 672,529,382
1,017,118,505 1,017,118,505
2,044,080,548 2,044,080,548
215,677,200 215,677,200
34,360,504 34,360,504
236,300,372 236,300,372
14,018,625 14,018,625
1,543,723,847 1,543,723,847
271,790,811 271,790,811
65,714,000 65,714,000
21,833,784 21,833,784
656,254,406 656,254,406
656,254,406 656,254,406
60,236,868,234 60,236,868,234
Cr. Closing Bal.
29,660,432,625

351,187,486
331,937,485
14,766,053
22,477,957
92,172,238
29,395,267
173,125,970
19,250,001
 19,250,001

918,277,770
918,277,770
918,277,770
918,277,770

1,120,930,557
525,486,692
525,486,692
525,486,692

264,066,411
331,377,454

2,690,572,359
2,690,572,359
51,316,412
51,316,412
51,316,412
109,238,694

109,238,694
109,238,694
53,704,669
55,534,025
22,546,000,000
22,546,000,000
22,546,000,000
22,546,000,000
1,872,909,347
1,872,909,347