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STATEMENT OF CASH FLOWS
For the period ended 31 December 2003
UNIT: VND
ITEMS CODE CURRENT PERIOD PRIOR PERIOD
I- CASH FLOWS FROM OPERATING ACTIVITIES
1- Cash from sale of goods 01
2- Cash collected from receivable 02
3- Cash collected from others 03
4- Cash paid for suppliers 04
5- Cash paid for employees 05
6- Cash paid in state budget 06
7- Other payable paid in cash 07
8- Other payments paid in cash 08
Net cash flows from operating activities 20
II- CASH FLOWS FROM INVESTING ACTIVITIES
1- Returns of investment from other entities 21
2- Cash from dividend income 22
3- Proceeds from disposal of fixed assets 23
4- Investments in other entities in cash 24
5- Purchase of fixed assets 25
Net cash flows from investing activities 30
III- CASH FLOWS FROM FINANCING ACTIVITIES
1- Cash received from loan 31
2- Capital contributions in cash 32
3- Interest income 33
4- Payment of debts 34
5- Cash increased (decreased) in currencies exchange 35
Net cash flows from financing activities 40
Net increase (decrease) in cash: 50
Cash at beginning of the year: 60
Cash at the end of the year: 70
Date, 08 April 2004
Chief Accountant General Director
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INCOME STATEMENT
For the period ended 31 December 2003
PART III: V.A.T DEDUCTIBLE, REFUNDABLE, REDUCED AND V.A.T OF DOMESTIC SALES
Unit:VND
Item Code Accum from - beginning
of the year
1 2 3
I - V.A.T Deductible
1 - V.A.T to be deductible, to be refunded at the beginning of the period 10
2 - V.A.T deductible in the period 11
3 - V.A.T already to be deductible, refunded, V.A.T of purchase returns and
purchase allowances and V.A.T not to be deducted (12 =13+14+15+16) 12
In which:
a/ V.A.T deducted 13
b/ V.A.T refunded 14
c/ V.A.T of purchase returns and purchase allowances 15
d/ V.A.T not to be deducted 16
4 - V.A.T to be deductible, to be refunded at the end of the period
(17=10+11-12) 17
II - V.A.T Refunded
1 - V.A.T to be refunded at the beginning of the period 20
2 - V.A.T to be refunded 21
3 - V.A.T already refunded 22
4 - V.A.T to be refunded at the end of the period (23=20+21-22) 23
III - V.A.T Reduced
1 - V.A.T to be reduced at the beginning of the period 30
2 - V.A.T reduced 31
3 - V.A.T already reduced 32
4 - V.A.T to be reduced at the end of the period (33=30+31-32) 33
IV - V.A.T of domestic sales
1 - V.A.T payable of domestic sales at the beginning of the period 40
2 - V.A.T out in the period 41
3 - V.A.T in already deducted 42
4 - V.A.T of sales returns and sales allowances 43
5 - V.A.T already reduced to tax payable 44
6 - V.A.T of domestic sales paid to the State Budget 45
7 - V.A.T of domestic payable at the end of the period 46
(46=40+41-42-43-44-45)
Date, 08 April 2004
Chief Accountant General Director
INCOME STATEMENT
For the period ended 31 December 2003
PART II : PERFORMANCE OF STATE OBLIGATION
Unit: VND
ITEMS Code Oustd of Accum. from beginning of the year Payable to the end
previous period Payable amount Paid amount of this period
1 2 3 4 5 6=3+4-5
I- Taxes: 10
1. VAT of domestic sales 11
2. Import VAT 12
3. Excise Tax 13
4. Import Export Tax 14
5. Income Tax 15
6. Tax on capital 16
7. Natural resource Tax 17
8. Withholding Tax 18
9. Land rental 19
10. Other Taxes 20
II- Other obligations 30
1. Extra collections 31
2. Duties 32
3. Other Obligations 33
Total 40
INCOME STATEMENT
For the period ended 31 December 2003
PART I: PROFIT & LOSS
Unit: VND
ITEM CODE 2003
1 2 3
- GROSS SALES OF MERCHANDISE AND SERVICES 01
- LESS DEDUCTIONS (04+05+06+07) 03
+ Sales discounts 04
+ Sale allowance 05
+ Sale returns 06
+ Excise tax and export duty, direct VAT 07
1. NET SALES OF MERCHANDISE AND SERVICES ( 01-03 ) 10
2. COST OF GOODS SOLD 11
3. GROSS MARGIN FROM SALES OF MERCHANDISE 20
AND SERVICES ( 10-11 )
4. INCOMES FROM FINANCIAL ACTIVITIES 21
5. EXPENSES FROM FINANCIAL ACTIVITIES 22
Including: Interest expense 23
6. SELLING EXPENSES 24
7. GENERAL & ADMINISTRATION EXPENSE 25
8. OPERATING PROFIT/(LOSS) [20+(21-22)-(24+25)] 30
9. OTHER INCOME 31
10. OTHER EXPENSE 32
11. OTHER GAINS/(LOSSES) (31-32) 40
12. NET PROFIT/(LOSS) BEFORE TAX (30+40) 50
10. BUSINESS INCOME TAX 51
11. NET PROFIT/(LOSS) AFTER TAXES ( 50-51) 60
BALANCE SHEET
As at Dec 31st , 2003
Unit: VND
ASSETS Code Note Opening Balance Closing Balance
1 2 3 4 5
A- CURRENT ASSETS & SHORT-TERM INVESTMENT 831
I - Cash 1. 232
1- Cash on hand 2. 112
2- Cash in bank 120
II- Short -Term Investments 1. 121
III - Accounts Receivable 2. 129
1- Accounts receivable- trade 130
2- Prepayment to suppliers 1. 131
3- VAT Deductible 2. 132
4- Intercompany receivable 3. 133
5- Other receivable 5. 138
IV- Inventories 6. 139
1- Goods in transit 140
2- Raw materials 1. 141
3- Tools and Supplies 2. 149
4-Work in progress 150
5- Finished goods 1. 151
6- Merchandise Inventory 2. 152
7- Goods on consignment 3. 158
8- Provision for decline in inventory - 200
V- Other Current Assets 210
1- Advances 1. 211
2- Prepaid expenses 2. 212
3- Shortage of assets awaiting resolution 3. 213
4- Short-term deposits 4. 219
B - FIXED ASSETS & LONG-TERM INVESTMENTS 1,380
I- Fixed Assets 443
1- Tangible fixed assets 220
* Original Cost 1. 221
* Accumulated depreciation - 222
2- Intangible fixed assets - 223
* Original Cost 21. 224
* Accumulated amortization - 225
II- Long -Term Investments - 226
221 227
222 229
III- Construction In Progress 230 230
IV- Long -Term Deposits 240
V- Long-Term Prepayments - 241
TOTAL ASSETS 0 2,211
BALANCE SHEET
As at Dec 31st , 2003
Unit: VND
RESOURCES Code Note Opening Balance Closing Balance
1 2 3 4 5
A- LIABILITIES
I- Current Liabilities
1- Short-term borrowings
2- Current portion of long term debt
3- Account payable-trade
4- Advance from customers
5- Tax and payable to state budget
6- Payable to employees
7- Intercompany payable
8- Other payable
II- Long -Term Liabilities
1- Long-Term borrowing
2- Long-Term liabilities
III- Others
1- Accrued expenses payable
2- Shortage assets awaiting for resolution
3- Long-term deposits received
B- OWNER'S EQUITY
I- Capital Sources And Funds
1- Working Capital
2- Differences upon asset revaluation
3- Foreign exchange differences
4- Business development funds
5- Reserved funds
6- Undistributed earnings
7- Funds for capital expenditures
II- Budget Sources
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TOTAL RESOURCES
Date, 08 April 2004
Chief Accountant General Director
