. CO., LTD.

Address:.. FINANCIAL STATEMENTS For the fiscal year ended ... ... ./For the quarter of ./For the first (last) months of ./For the period from to

BALANCE SHEET
As of
Unit: VND/USD

ASSETS A - CURRENT ASSETS I. 1. 2. II. 1. 2. Cash and cash equivalents Cash Cash equivalents Short-term investments Short-term investments Provisions for devaluation of short-term investments in securities Accounts receivable Receivable from customers Prepayments to suppliers Inter-company receivable Receivable according to the progress of construction contracts Other receivable Provisions for bad debts

Code 100 110 111 112 120 121 129 130 131 132 133 134 138 139 140 141 149 150 151 152 158

Note

Ending balance -

Beginning balance -

VI.1

VI.2

III. 1. 2. 3. 4. 5. 6.

VI.3 VI.4 VI.5

VI.6

IV. Inventories 1. Inventories 2. Provisions for devaluation of inventories V. 1. 2. 3. Other current assets Short-term prepaid expenses Taxes receivable Other current assets

VI.7

VI.8 VI.9 VI.10

This statement should be read in conjunction with the notes to the financial statements

. CO., LTD.

Address:.. FINANCIAL STATEMENTS For the fiscal year ended ... ... ./For the quarter of ./For the first (last) months of ./For the period from to Balance sheet (cont.)

ASSETS B - LONG-TERM ASSETS I. 1. 2. 3. 4. II. 1. Long-term accounts receivable Long-term accounts receivable from customers Long-term inter-company receivable Other long-term receivable Provisions for bad debts Fixed assets Tangible assets Historical costs Accumulated depreciation Financial leasehold assets Historical costs Accumulated depreciation Intangible assets Initial costs Accumulated amortization Construction-in-progress

Code 200 210 211 212 213 219 210 221 222 223 224 225 226 227 228 229 230 240 241 242 250 251 252 258 259 260 261 262 268 270

Note

Ending balance -

Beginning balance -

VI.11 VI.12 VI.13

VI.14

2.

VI.15

3.

VI.16

4.

VI.17 VI.18

III. Investment property Historical costs Accumulated depreciation IV. 1. 2. 3. 4. Long-term investments Investments in affiliates Investments in business concerns and joint ventures Other long-term investments Provisions for devaluation of long-term investments in securities Other long-term assets Long-term prepaid expenses Deferred income tax Other long-term assets TOTAL ASSETS

VI.19 VI.20 VI.21

V. 1. 2. 3.

VI.22 VI.23

This statement should be read in conjunction with the notes to the financial statements

. CO., LTD.

Address:.. FINANCIAL STATEMENTS For the fiscal year ended ... ... ./For the quarter of ./For the first (last) months of ./For the period from to Balance sheet (cont.)

LIABILITIES AND OWNER'S EQUITY A - LIABILITIES I. 1. 2. 3. 4. 5. 6. 7. 8. 9. II. 1. 2. 3. 4. 5. Current liabilities Short-term debts and loans Payable to suppliers Advances from customers Taxes and other obligations to the State Budget Payable to employees Accrued expenses Inter-company payable Payable according to the progress of construction contracts Other payable Long-term liabilities Long-term accounts payable to suppliers Long-term inter-company payable Other long-term payable Long-term debts and loans Deferred income tax

Code 300 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325

Note

Ending balance -

Beginning balance -

VI.24 VI.25 VI.26 VI.27 VI.28 VI.29 VI.30

VI.31

VI.32 VI.33 VI.34 VI.35

B - OWNER'S EQUITY I. 1. 2. 3. 4. 5. 6. 7. 8. 9. II. 1. 2. 3. Owner's equity Capital Share premiums Treasury stocks Differences on asset revaluation Foreign exchange differences Business promotion fund Financial reserved fund Other funds Retained earnings Other sources and funds Bonus and welfare funds Sources of expenditure Fund to form fixed assets TOTAL LIABILITIES AND OWNER'S EQUITY

400 410 411 412 413 414 415 416 417 418 419 420 421 422 423 430

VI.36 VI.36 VI.36 VI.36 VI.36 VI.36 VI.36 VI.36 VI.36

VI.37 VI.38 VI.39

This statement should be read in conjunction with the notes to the financial statements

. CO., LTD.

Address:.. FINANCIAL STATEMENTS For the fiscal year ended ... ... ./For the quarter of ./For the first (last) months of ./For the period from to Balance sheet (cont.)

OFF-BALANCE SHEET ITEMS

ITEMS 1. 2. 3. 4. 5. Leasehold assets Materials and goods kept or processed for others Goods deposited by others Bad debts already treated Foreign currencies USD EUR Estimated operating expenses Depreciation fund

Note VI.40

Ending balance -

Beginning balance -

VI.41

6. 7.

VI.42

Date:________________

_____________ Full names Preparer

_____________ Full names Chief Accountant

_____________ Full names General Director/ Director

This statement should be read in conjunction with the notes to the financial statements

10

the period from to .

BNG CN I K TON
TI SN A. TI SN LU NG V U T NGN HN I. Tin v cc khon tng ng tin 1. Tin mt ti qu 2. Tin gi Ngn hng 3. Tin ang chuyn 4. Cc khon tng ng tin II. Cc khon u t ti chnh ngn hn 1. u t chng khon ngn hn 2. u t ngn hn khc 3. D phng gim gi chng khon u t ngn hn III. Cc khon phi thu 1. Phi thu ca khch hng 2. Tr trc cho ngi bn 3. Phi thu ni b 4. Phi thu theo tin hp ng xy dng 5. Thu gi tr gia tng c khu tr 6. Cc khon phi thu khc 7. D phng phi thu ngn hn kh i IV. Hng tn kho 1. Hng tn kho 2. D phng gim gi hng tn kho V. Ti sn ngn hn khc 1. Tm ng 2. Chi ph tr trc ngn hn 3. Ti sn thiu ch x l 4. Cc khon cm c, k cc, k qu ngn hn 5. Thu gi tr gia tng c khu tr 6. Thu v cc khon phi thu Nh nc 7. Ti sn ngn hn khc VI. Chi s nghip 1. Chi s nghip nm trc

Code ID 100 110 111 112 113 114 120 121 122 123 130 131 132 133 134 135 136 137 140 141 142 150 151 152 153 154 155 156 157 160 161

This statement should be read in conjunction with the notes to the financial statements

11

the period from to .

2. Chi s nghip nm nay B. TI SN C NH V U T DI HN I. Cc khon phi thu di hn 1. Phi thu di hn ca khch hng 2. Vn kinh doanh n v trc thuc 3. Phi thu di hn ni b 4. Phi thu di hn khc 5.D phng phi thu di hn kh i II. Ti sn c nh 1. Ti sn c nh hu hnh - Nguyn gi - Gi tr hao mn lu k (*) 2. Ti sn c nh thu ti chnh - Nguyn gi - Gi tr hao mn lu k (*) 3. Ti sn c nh v hnh - Nguyn gi - Gi tr hao mn lu k (*) 4. Chi ph xy dng c bn d dang III. Bt ng sn u t - Nguyn gi - Gi tr hao mn lu k (*) IV. Cc khon u t ti chnh di hn 1. u t vo cng ty con 2. u t vo cng ty lin doanh, lin kt 3. u t di hn khc 4. D phng gim gi u t di hn V.Ti sn di hn khc 1. Chi ph tr trc di hn 2. Ti sn thu thu nhp hon li 3. K qu bo him 4. Ti sn di hn khc VII. Cc khon k qu, k cc di hn 1- K qu bo him 2- Cm c, k qu, k cc di hn khc TNG TI SN NGUN VN A. N PHI TR I. N ngn hn 1. Vay v n ngn hn 2. Phi tr ngi bn 3. Ngi mua tr tin trc 4. Thu v cc khon phi np Nh nc

162 200 210 211 212 213 214 215 220 221 222 223 224 225 226 227 228 229 230 240 241 242 250 251 252 253 254 260 261 262 263 264 270 271 272 300

500 510 511 512 513 514

This statement should be read in conjunction with the notes to the financial statements

12

the period from to .

5. Phi tr ngi lao ng 6. Chi ph phi tr 7. Phi tr ni b 8. Phi tr theo tin k hoch hp ng xy dng 9. Cc khon phi tr, phi np khc 10. D phng phi tr ngn hn II. N di hn 1. Vay di hn 2. N di hn 3. Pht hnh tri phiu 4. Phi tr di hn khc III. N khc 1. Qu d phng tr cp mt vic lm 2. Ti sn tha ch x l 3. Nhn k qu, k cc di hn IV- D phng nghip v 1- D phng ph 2- D phng ton hc 3- D phng bi thng 4- D phng dao ng ln 5- D phng chia li 6- D phng bo m cn i B. NGUN VN CH S HU I. Ngun vn ch s hu 1. Vn u t ca ch s hu 2. Thng d vn c phn 3. Vn khc ca ch s hu 4. C phiu qu 5. Chnh lch nh gi li ti sn 6. Chnh lch t gi hi oi 7. Qu u t pht trin 8. Qu d phng ti chnh 9. Qu d tr bt buc 10. Qu khc thuc vn ch s hu 11. Li nhun sau thu cha phn phi 12. Ngun vn u t xy dng c bn II. Ngun kinh ph, qu khc 1. Qu khen thng v phc li 2. Ngun kinh ph s nghip - Ngun kinh ph s nghip nm trc - Ngun kinh ph s nghip nm nay 3. Ngun kinh ph hnh thnh TSC C. LI CH C NG THIU S TNG NGUN VN

515 516 517 518 519 520 430 431 432 433 434 440 441 442 443 450 451 452 453 454 455 456 600 610 611 612 613 614 615 616 617 618 619 620 621 622 630 631 632 633 634 635 640 650

This statement should be read in conjunction with the notes to the financial statements

13

the period from to .

This statement should be read in conjunction with the notes to the financial statements

14

BALANCE SHEET
ASSETS A. SHORT-TERM ASSETS I. Cash and cash equivalents 1. Cash in hand 2. Cash in banks 3. Cash in transits 4. Cash equivalent II. Short-term investments 1. Short-term securities investments 2. Other short term investments 3. Provision for short-term investments III. Short-term Receivables 1. Trade accounts receivable 2. Prepayments to Suppliers 3. Inter-company receivable 4. Construction contractor receivables based on agreed progress billings 5. VAT deductibles 6. Other receivables 7. Provision for doubtful debts IV. Inventories 1. Inventories 2. Provision for obsolete inventories V. Other current assets 1. Advances 2. Shorterm prepaid expenses 3. Shortage assets waiting for resolution 4. Shorterm mortgages, deposits and collaterals 5. VAT deductibles 6. Other taxes receivables 7. Other current assets VI. Non-business expenditures 1. Non-business expenditures last year

This statement should be read in conjunction with the notes to the financial statements

15

2. Non-business expenditures this year B. LONG-TERM ASSESTS I. Long-term accounts receivable 1. Long-term trade receivables 2. Paid-in capital in wholly owned subsidiaries [applied for State owned enterprises only ] 3. Long-term intercompany receivables 4. Other long-term receivables 5. Provision for doubtful long-term receivables II. Fixed Assets 1. Tangible fixed assets - Cost - Accumulated depreciation 2. Leasing fixed assets - Cost - Accumulated depreciation 3. Intangible fixed assets - Cost - Accumulated depreciation 4. Construction in progress III. Investment properties - Cost - Accumulated depreciation IV. Long-term investments 1. Investments in subsidiaries 2. Investments in associates, jointly controlled entities 3. Other long-term investments 4. Provision for long-term investments V. Other long-term assets 1. Long-term prepayments 2. Deferred income tax assets 3. Insurance deposits 4. Other long-term assets VII. Long term deposits and collaterals 1. Insurance deposits 2. Other long term mortgages, deposits and collaterals TOTAL ASSETS RESOURCES A. LIABILITIES I. Current liabilities 1. Short-term loans and borrowings 2. Trade payables 3. Advances from customers 4. Statutory obligations

This statement should be read in conjunction with the notes to the financial statements

16

5. Payables to employees 6. Accrued expenses 7. Intercompany payables 8. Construction contractor payables based on agreed progress billings 9. Other payables 10. Short-term provision for paybles II. Long term liabilities 1. Long term borrowings 2. Long ter debts 3. Bonds issued 4. Other long term liabilities III. Other liabilities 1. Provision for severance allowances 2. Abundant assets waiting for resolution 3. Long term deposits and collaterals received III. Underwriting reserves 1. Unearned premium reserves 2. Mathematic reserves 3. Claim reserves 4. Catastrophe reserves 5. Dividend reserves 6. Equalization reserves B. Owners' equity 1. Owners's equity 1. Share capital 2. Share premium 3. Other owners capital 4. Treasury shares 5. Asset revaluation reserve 6. Foreign exchange differences 7. Investment and development fund 8. Financial reserve fund 9. Compulsory reserve fund 10. Other funds belonging to owners equity 11. Undistributed earnings 12. Fund for capital expenditure II. Other funds 1. Bonus and welfare fund 2. Fund for non-business activities - Fund for non-business activities last year -Fund for non-business activities this year 3. Fund for in use welfare fixed assets III. Minority interests TOTAL RESOURCES

This statement should be read in conjunction with the notes to the financial statements

17

This statement should be read in conjunction with the notes to the financial statements

18

. CO., LTD.

Address:.. FINANCIAL STATEMENTS For the fiscal year ended ... ... ./For the quarter of ./For the first (last) months of ./For the period from to

INCOME STATEMENT
Unit: VND/USD Current year/period VI.45 VI.46 VI.49 VI.50 VI.51 Previous year/period -

ITEMS 1. 2. 3. 4. 5. 6. 7. Sales Deductions Net sales Costs of goods sold Gross profit/ (loss) Financial income Financial expenses In which: Loan interest expenses Selling expenses Administrative overheads

Code 01 03 10 11 20 21 22 23 24 25 30 31 32 40 50 51 60

Note VI.43 VI.43 VI.43 VI.44

8. 9.

VI.47 VI.48

10. Net operating profit/(loss) 11. Other income 12. Other expenses 13. Other profit/(loss) 14. Profit/(loss) before tax 15. Corporate income tax 16. Profit/(loss) after tax

Date:______________

_____________ Full names Preparer

______________ Full names Chief Accountant

_____________ Full names General Director/ Director

This statement should be read in conjunction with the notes to the financial statements

19

the period from to .

This statement should be read in conjunction with the notes to the financial statements

20

. CO., LTD.

Address:.. FINANCIAL STATEMENTS For the fiscal year ended ... ... ./For the quarter of ./For the first (last) months of ./For the period from to

CASH FLOWS STATEMENT

(Direct method)
Unit: VND/ USD Current year/period Previous year/period

ITEMS I. 1. 2. 3. 4. 5. 6. 7. Cash flows from operating activities Gains from sales of goods and service provisons and other gains Payments to suppliers Payments to employees Loan interests already paid Payments for corporate income tax Other gains Other disbursements Net cash flows from operating activities

Code

Note

01 02 03 04 05 06 07 20

II. 1. 2. 3. 4. 5. 6. 7.

Cash flows from investing activities Purchases and construction of fixed assets and other long-term assets Gains from disposal and liquidation of fixed assets and other long-term assets Loans given and purchases of debt instruments of other entities Recovery of loan given and disposals of debt instruments of other entities Investments in other entities Withdrawals of investments in other entities Receipts of loans given, dividends and profit shared Net cash flows from investing activities

21 22 23 24 25 26 27 30

This statement should be read in conjunction with the notes to the financial statements

21

. CO., LTD.

Address:.. FINANCIAL STATEMENTS For the fiscal year ended ... ... ./For the quarter of ./For the first (last) months of ./For the period from to Cash flows statement (cont.) Current year/period Previous year/period

ITEMS III. Cash flows from financing activities 1. Gains from stock issuance and capital contributions from shareholders 2. Repayments of capital contributions to owners and re-purchases of stocks already issued 3. Short-term and long-term loans received 4. Loan principal amounts repaid 5. Payments for financial leasehold assets 6. Dividends and profit shared to the owners Net cash flows from financing activities Net cash flows during the period Beginning cash and cash equivalents Effects of fluctuations in foreign exchange rates Ending cash and cash equivalents

Code

Note

31 32 33 34 35 36 40 50 60 61 70 VI.1 VI.1

Date:___________________

_______________ Full names Preparer

______________ Full names Chief Accountant

____________ Full names General Director/ Director

This statement should be read in conjunction with the notes to the financial statements

22

the period from to .

This statement should be read in conjunction with the notes to the financial statements

23

the period from to .

This statement should be read in conjunction with the notes to the financial statements

24

. CO., LTD.

Address:.. FINANCIAL STATEMENTS For the fiscal year ended ... ... ./For the quarter of ./For the first (last) months of ./For the period from to

CASH FLOWS STATEMENT

(Indirect method)
Unit: VND/USD Current year/period Previous year/period

ITEMS I. 1. 2. 3. Cash flows from operating activities Profit/ (loss) before tax Adjustments Depreciation of fixed assets Provisions Gain/ (loss) from foreign exchange differences Gain/ (loss) from investing activities Loan interest expenses Operating profit/ (loss) before changes of working capital Increase/ (decrease) of accounts receivable Increase/ (decrease) of inventories Increase/ (decrease) of accounts payable Increase/ (decrease) of prepaid expenses Loan interests already paid Corporate income tax already paid Other gains Other disbursements Net cash flows from operating activities

Code

Note

01 02 03 04 05 06 08 09 10 11 12 13 14 15 16 20

II. 1. 2. 3. 4. 5. 6. 7.

Cash flows from investing activities Purchases and construction of fixed assets and other long-term assets Gains from disposals and liquidation of fixed assets and other long-term assets Loans given and purchases of debt instruments of other entities Recovery of loans given and disposals of debt instruments of other entities Investments into other entities Withdrawals of investments in other entities Receipts of loan interests, dividends and profit shared Net cash flows from investing activities

21 22 23 24 25 26 27 30

This statement should be read in conjunction with the notes to the financial statements

25

. CO., LTD.

Address:.. FINANCIAL STATEMENTS For the fiscal year ended ... ... ./For the quarter of ./For the first (last) months of ./For the period from to Cash flows statement (cont.) Current year/period Previous year/period

ITEMS III. Cash flows from financing activities 1. Gains from stock issuance and capital contributions from shareholders 2. Repayment for capital contributions and re-purchases of stocks already issued 3. Short-term and long-term loans received 4. Loan principal amounts repaid 5. Payments for financial leasehold assets 6. Dividends and profit already paid to the owners Net cash flows from financing activities Net cash flows during the year Beginning cash and cash equivalents Effects of fluctuations in foreign exchange rates Ending cash and cash equivalents

Code

Note

31 32 33 34 35 36 40 50 60 61 70 VI.1 VI.1

Date:____________________

_____________ Full names Preparer

_______________ Full names Chief Accountant

____________ Full names General Director/ Director

This statement should be read in conjunction with the notes to the financial statements

26

the period from to .

This statement should be read in conjunction with the notes to the financial statements

27

the period from to .

This statement should be read in conjunction with the notes to the financial statements

28