Circular No. 43/2026/TT-BTC amends and supplements Circular No. 202/2014/TT-BTC on the preparation and presentation of consolidated financial statements.

MINISTRY OF FINANCE ——-	SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness
Number: 43/2026/TT-BTC	Hanoi, April 20, 2026

 

CONFESSION

AMENDING AND SUPPLEMENTING SOME ARTICLES OF CIRCULAR NO. 202/2014/TT-BTC DATED DECEMBER 22, 2014 OF THE MINISTER OF FINANCE ON GUIDING THE METHOD OF PREPARING AND PRESENTING CONSOLIDATED FINANCIAL STATEMENTS

Based on the Accounting Law No. 88/2015/QH13 , amended and supplemented by the Law amending and supplementing a number of articles of the Securities Law, the Accounting Law, the Independent Auditing Law, the State Budget Law, the Law on Management and Use of Public Assets, the Tax Management Law, the Personal Income Tax Law, the National Reserve Law, and the Law on Handling Administrative Violations No. 56/2024/QH15 ;

Government Decree No. 29/2025/ND-CP dated February 24, 2025, regulating the functions, tasks, powers, and organizational structure of the Ministry of Finance, as amended and supplemented by Decree No. 166/2025/ND-CP ;

As requested by the Director of the Department of Accounting and Auditing Management and Supervision;

The Minister of Finance has issued a Circular amending and supplementing the Circular guiding the method of preparing and presenting consolidated financial statements.

Article 1. Amending and supplementing a number of articles of Circular No. 202/2014/TT-BTC dated December 22, 2014 of the Minister of Finance guiding the method of preparing and presenting consolidated financial statements (hereinafter referred to as Circular No. 202/2014/TT-BTC)

1. Add clause 3 Article 5 as follows:
2. The preparation of interim consolidated financial statements and consolidated financial statements for other accounting periods shall be carried out in accordance with relevant legal regulations or the management requirements of the entity.
3. Amendments and additions Article 6 as follows:

“1. Consolidated annual financial statements must be submitted to the owner and competent state management agencies no later than 90 days from the end of the fiscal year. The deadline for public disclosure of consolidated financial statements shall be in accordance with the provisions of the Accounting Law and its amendments, supplements, and replacements. In cases where the laws on securities, credit, and insurance have specific provisions on the form and deadline for public disclosure of consolidated financial statements that differ from the provisions of this Law, the provisions of the laws in those fields shall apply.”

2. For businesses where relevant laws stipulate a deadline for submitting and disclosing consolidated interim financial statements, the deadline for submitting these financial statements shall be in accordance with the provisions of those relevant laws .
3. Amendments and additions Article 7 as follows:

“The submission of consolidated financial statements to the competent authority must be carried out in accordance with relevant laws. If the consolidated financial statements are stored in the National Business Registration Information System, the information may be provided and shared with state management agencies, other relevant agencies, organizations, and individuals upon request, in accordance with the law.”

4. Amendments and additions Clause 6, Article 10 as follows:
5. The business results of a subsidiary must be included in the consolidated financial statements from the date the parent company takes control of the subsidiary and cease on the date the parent company actually ceases to control the subsidiary. When the investee is no longer a subsidiary and also does not become a joint venture or associate of the investor, the investor must account for the remaining investment in accordance with the provisions of the law.
6. Amendments and additions Article 13 as follows:

“1. Consolidated financial statements shall use the financial statement format of independent enterprises as prescribed in the Enterprise Accounting System and supplement the following indicators:

1. a) Add the following items to the consolidated Statement of Financial Position:

– Add item VI “Goodwill” – Code 279 in the “Assets” section to reflect the remaining value of goodwill (arising from business combination transactions) at the reporting date;

– The item “Interest of non-controlling shareholders” – Code 429 is presented as an item within the equity section to reflect the cumulative value of interest up to the reporting date of non-controlling shareholders in subsidiaries.

1. b) Add the following items to the consolidated Statement of Income:

– Add the item “Share of profit or loss in joint ventures and associated companies” – Code 27 to reflect the portion of profit or loss in the reporting period owned by the investor in the profit or loss of joint ventures and associated companies when the investor applies the equity method.

– Add the indicator “Net profit after tax attributable to parent company” – Code 61 to reflect the value of the net profit after tax attributable to the parent company’s shareholders during the reporting period.

– Add the item “Net profit attributable to non-controlling shareholders” – Code 62 to reflect the value of the net profit attributable to non-controlling shareholders during the reporting period.

2. The information to be presented in the Notes to the Consolidated Financial Statements shall comply with the provisions of Appendix 1 of this Circular.
3. Enterprises may add items to the consolidated financial statements as guided in Appendix 1 attached to this Circular to suit their production and business characteristics and management requirements. Such additions must comply with Clauses 1 and 2 of Article 29 of the Accounting Law and adhere to the principles for preparing and presenting consolidated financial statements as guided in this Circular. When adding items to the consolidated financial statements, enterprises must provide explanations in the consolidated financial statements regarding the added content compared to the consolidated financial statement template guided in Appendix 1 attached to this Circular and issue accounting regulations (or equivalent documents) on the added content as a basis for implementation. Items without data are exempt from presentation in the financial statements; enterprises should proactively renumber them sequentially in each section, but must not renumber the “item code”.
4. Amendments and additions Clause 2, Article 25 as follows:
5. If the subsidiary’s financial statements used for consolidation have already allocated funds for bonuses and welfare benefits in accordance with the charter, when preparing the consolidated financial statements, the company shall adjust the non-controlling shareholder’s interest accordingly to the non-controlling shareholder’s ownership share, recording:

Non-controlling shareholder interest debt

There is undistributed after-tax profit.

7. Amendments, Clause 3, Article 32 as follows:
8. Revenues, income, cost of goods sold, and expenses arising from other internal transactions within the group, such as financial operating revenues and financial expenses arising from the revaluation of monetary items denominated in foreign currencies, rental revenues, service provision revenues, etc., within the group, must be completely eliminated, except for exchange rate differences within the scope of adjustment in paragraph 28 of Vietnamese Accounting Standard No. 10 – Effects of Changes in Exchange Rates.”
9. Amendments and additions Clause 1, Article 37 as follows:

“1. The provision treatment method stipulated in this Article applies to provisions relating to investments in subsidiaries, joint ventures, and associates.”

9. Amendments and additions Clause 2, Article 41 as follows:
10. For construction warranty, if units within the group perform the warranty, record:

Sales and service revenue

There are selling expenses (if warranty issues arise during the provision period).

There is accumulated undistributed after-tax profit up to the end of the previous period (if it arises in the following period).

10. Amendments and additions Article 58 as follows:

“When converting the financial statements of a subsidiary company that are prepared in a currency different from the reporting currency of the parent company, the accountant must convert the items in the financial statements using the following exchange rates:

– The assets, liabilities of the subsidiary, and goodwill arising from the acquisition of a subsidiary abroad are converted using the actual exchange rate at the end of the period (the average buying and selling exchange rate of the commercial bank where the enterprise regularly conducts transactions at the end of the accounting period, or an approximate rate close to the average buying and selling exchange rate of the commercial bank where the enterprise regularly conducts transactions at the end of the accounting period);

– The net asset value of the subsidiary held by the parent company at the date of acquisition is converted using the book exchange rate at the date of acquisition;

– Undistributed after-tax profits arising after the acquisition of the subsidiary are converted by calculating them based on the revenue and expense items in the Income Statement;

– Dividends paid are converted using the actual exchange rate on the dividend payment date.

– Items in the Statement of Income and the Statement of Cash Flows are converted using the actual exchange rate at the time the transaction occurs. If the average exchange rate for the reporting period is approximately equal to the actual exchange rate at the time the transaction occurs (the difference does not exceed the spot exchange rate band as stipulated by the State Bank of Vietnam), then the average exchange rate shall be applied.

In cases where the commercial bank with which the enterprise regularly conducts transactions does not publish the exchange rate for the foreign currency in which the enterprise’s transactions occur, the enterprise may choose an intermediate currency to convert to the parent company’s reporting currency, but must apply it consistently in accordance with Vietnamese accounting standards. The enterprise must present in the Notes to the Financial Statements the basis for choosing that intermediate currency and the method of converting the foreign currency involved in the transaction to the parent company’s reporting currency.

Businesses must clearly disclose the types of exchange rates used to convert the financial statements.

Article 66 is amended and supplemented as follows:

1. a) Amendments and additions Point c, Clause 1, Article 66 as follows:

“c) In cases where the investor is obligated to pay on behalf of the joint venture or associated company the secured or committed debts, the investor shall, based on the content of the contract or agreement, determine the rights and obligations of its unit when the obligation to pay on behalf of the secured or committed debts arises for the joint venture or associated company, in order to record them appropriately.”

– In cases where the investor commits to incurring losses for the joint venture or associate company, or allows the joint venture or associate company not to reimburse/compensate the investor for debts that have been paid on its behalf, the losses in the joint venture or associate company or the debt payments made on its behalf by the investor are recognized as an expense on the consolidated financial statements.

– In cases where the investor does not commit to incurring losses for the joint venture or associated company, and the joint venture or associated company commits to reimbursing/compensating the investor for the debt that the investor has paid on its behalf, when making debt payments on behalf of the associated company, the investor shall record a receivable from the joint venture or associated company corresponding to a payment to the creditor. Simultaneously, the investor must monitor and assess the recoverability of this receivable from the joint venture or associated company to establish a provision for doubtful receivables as prescribed.”

1. b) Add point h Clause 1, Article 66 as follows:

Dividends and profits received during the period from joint ventures and associated companies are adjusted as follows:

Financial operating revenue

There is a share of the profit or loss in the joint venture or associated company.

Article 73 is amended and supplemented as follows:

1. a) Amendments and additions Clause 2, Article 73 as follows:
2. Depreciation of Fixed Assets and Investment Properties – Code 02

– In cases where the enterprise can separately separate the depreciation amount remaining in inventory and the depreciation amount already included in the income statement for the period: The “Depreciation of Fixed Assets and Investment Properties” item only includes the depreciation amount already included in the income statement for the period and the allocation of deferred expenses for one-time land lease payments that do not qualify as intangible assets; The “Increase/Decrease in Inventory” item does not include the depreciation amount included in the ending inventory value (not yet determined as consumed during the period);

– In cases where a business cannot separately separate the depreciation amount remaining in inventory from the depreciation already included in the income statement for the period, the following principle applies: The “Depreciation of Fixed Assets and Investment Properties” item includes the depreciation already included in the income statement for the period and the allocation of deferred expenses for one-time land lease payments that do not qualify as intangible assets, plus the depreciation related to unsold inventory; the “Increase/Decrease in Inventory” item includes the depreciation of fixed assets included in the ending inventory value (not yet determined as sold during the period).

– This indicator is based on the depreciation amount recorded during the period in the Fixed Asset Depreciation Calculation and Allocation Table of the parent company and each subsidiary (compared with the Fixed Asset and Investment Property Depreciation indicator in the Cash Flow Statement of the parent company and subsidiaries within the group).

– In all cases, businesses must exclude from the cash flow statement any depreciation included in the value of work-in-progress construction, the employee reward and welfare fund that has formed fixed assets, and the science and technology development fund that has formed fixed assets arising during the period. In addition, when there are transactions involving capital contributions, sales of fixed assets, or the conversion of inventory into fixed assets within the group, the report must also be based on the Summary Table of Purchases and Sales of Fixed Assets within the Group; and the Summary Table of Sales of Inventory Converted into Fixed Assets within the Group.

– When establishing this indicator, adjustments must be made to increase or decrease the depreciation of fixed assets and investment properties already allocated during the period related to capital contribution transactions, purchase and sale of fixed assets and investment properties within the group, or the conversion of inventory into fixed assets and investment properties within the group, and fixed assets and investment properties formed through investment and construction activities using borrowed capital within the group, specifically:

+ If, during the period, a transaction involving capital contribution in the form of fixed assets, investment properties, or the sale of fixed assets or investment properties with a profit occurs within the group, resulting in a higher depreciation amount based on the new original cost than the old depreciation amount, then the depreciation amount presented in this item must be reduced to the old depreciation amount. For example: If the original cost of the fixed asset at the seller is VND 1,000 million, with a useful life of 10 years, resulting in a depreciation amount of VND 100 million/year at the seller’s side. Suppose the seller has used and depreciated the asset for 6 years (remaining value is VND 400 million) and then transferred the asset to the buyer for VND 600 million. The buyer then continues to depreciate it for another 4 years at VND 150 million/year. When preparing this item, a reduction of VND 50 million must be recorded to bring the new depreciation amount back to the old depreciation amount.

+ If, during the period, there are transactions involving capital contributions in the form of fixed assets, investment properties, or sales of fixed assets or investment properties that result in losses within the group, leading to a lower depreciation amount based on the new original cost than the depreciation amount based on the old original cost, then the depreciation amount presented in this item must be increased to the old depreciation amount based on the original cost.

+ If fixed assets and investment properties are formed through investment and construction using borrowed capital from internal units within the group, the original cost of fixed assets and investment properties on the financial statements will include the capitalized borrowing costs. However, the capitalized borrowing costs in the original cost of fixed assets and investment properties will be excluded when preparing consolidated financial statements, so the depreciation based on original cost will include internal interest expenses and therefore must be excluded from the consolidated cash flow statement.

– The verification and reconciliation of this indicator on the consolidated cash flow statement is performed by subtracting the beginning balance from the ending balance of the fixed asset and investment property depreciation item on the consolidated financial statement, after eliminating the effects of:

+ Accumulated depreciation increases due to depreciation deductions during the year for fixed assets used for cultural, welfare, and other purposes.

+ Accumulated depreciation decreased due to the liquidation and sale of fixed assets and investment properties during the year;

+ Accumulated depreciation increased (from the beginning of the period to the time of acquiring the subsidiary) due to the acquisition of additional subsidiaries during the period;

+ Accumulated depreciation decreased due to the liquidation of subsidiaries during the period.

– This indicator also includes the amount of goodwill allocated to business management expenses during the period.

– This figure is added (+) to the “Profit before tax” figure (and subtracted from the “Profit before tax with respect to negative goodwill” figure).

1. b) Amendments and additions Clause 3, Article 73 as follows:
2. Provisions – Code 03

– This indicator reflects the impact of the creation, reversal, and use of provisions on cash flows during the reporting period. It is based on: the consolidated financial statements; the summary table of provisions for “Provision for impairment of trading securities”; “Provision for investment losses in other entities”; “Provision for investments held to maturity”; “Provision for inventory devaluation”, “Provision for doubtful receivables”, “Provision for losses on biological assets”, and “Provision for liabilities” prepared by the parent company and its subsidiaries, and the adjusted provisions in the summary table of adjustments to provisions within the group.

– The figure for this indicator is determined by the difference between the beginning and ending balances of provisions for asset impairment (provision for impairment of trading securities, provision for impairment of investments in other entities, provision for investments held to maturity, provision for inventory impairment, provision for doubtful receivables, provision for biological asset impairment) and provisions for liabilities on the consolidated financial statement.

+ For subsidiaries acquired during the period, this item does not include provisions already established or reversed before the acquisition of the subsidiary; For subsidiaries liquidated during the period, this item does not include provisions already established or reversed after the liquidation.

+ This indicator figure is added (+) to the “Profit before tax” indicator figure. If the above-mentioned provisions are reversed and recorded as a reduction in production and business expenses in the reporting period, they are deducted (-) from the “Profit before tax” indicator and recorded as a negative number in parentheses (***).

– The reconciliation of data for this indicator can be done by taking the detailed figures for provisions set aside or reversed during the period of the parent company and its subsidiaries from the summary table of provisions and using the provisions after adjustment with the changes in the provisions arising during the period related to subsidiaries acquired or liquidated during the period and the provisions adjusted when preparing the consolidated financial statement.

1. c) Amendments and additions Clause 5, Article 73 as follows:
2. Profit and loss from investment and financial activities – Code 05

– This indicator reflects the profit/loss of the parent company and its subsidiaries arising during the period that has been reflected in the pre-tax accounting profit on the consolidated income statement, but is classified as cash flow from investing and financing activities such as:

+ Profits and losses from the liquidation and sale of fixed assets and investment properties;

+ Profits and losses from the revaluation of non-monetary assets contributed as capital or invested in other entities.

+ Exchange rate gains/losses arising from settlement of investment and financing activities;

+ Profits and losses from the sale and recovery of financial investments (excluding profits and losses from the buying and selling of trading securities), such as: Investments in subsidiaries, joint ventures, associated companies, and other investments; Investments held until maturity;

+ Negative goodwill (profit from a bargain purchase);

+ Interest on loans, interest on deposits, dividends, and profit sharing.

This indicator does not reflect:

+ Interest and losses classified as investment activities arising from intercompany transactions within the group include: interest receivable on loans; interest payable on loans; dividends, profits distributed or payable; unrealized gains and losses from capital contributions, liquidation and sale of fixed assets, etc., within the group.

+ Classified gains and losses are investment activities from the beginning of the period to the time of acquiring the subsidiary (for subsidiaries acquired during the period) and from the time of liquidation to the end of the period (for subsidiaries liquidated during the period).

– This indicator is based on the details in the consolidated Statement of Income and Cash Flows of the parent company and its subsidiaries; reports or summaries of interest on loans, dividends, and distributed profits; and reports on capital contributions, liquidation, and sale of fixed assets within the group during the reporting period.

– This indicator is determined by: Taking the detailed figures for profits and losses on the consolidated income statement that are not included in cash flow from operating activities. The reconciliation of this indicator is done by adding the corresponding figures on the cash flow statements of the parent company and its subsidiaries, and subtracting:

+ Interest income from loans, dividends, and profits distributed from internal units of the corporation;

+ Unrealized gains/losses from capital contributions, liquidation, sale of fixed assets, investment properties, and investments in entities within the group.

– This figure is subtracted (-) from the “Net Profit Before Tax” figure if there is an investment operating profit and is recorded as a negative number in parentheses (***); or added (+) to the above figure if there is an investment operating loss.

1. d) Amendments and additions Clause 8, Article 73 as follows:
2. Increase or decrease in accounts receivable – Code 09

– This indicator reflects the payment status and changes in receivables from external entities related to: Short-term accounts receivable from customers; Long-term accounts receivable from customers; Prepayments to suppliers; Receivables based on construction contract progress; Other short-term receivables; Other long-term receivables; Deductible VAT; Taxes and other receivables from the State; Other short-term assets during the reporting period. When preparing this indicator, changes in receivables from the purchase or liquidation of subsidiaries that have lost control during the period must be excluded;

This indicator does not reflect:

+ Receivables related to investment activities, such as: Advance payments to construction contractors; Receivables from loans (both principal and interest); Receivables from interest on deposits, dividends and distributed profits; Receivables from the liquidation and sale of fixed assets, investment properties, and investments in other entities (excluding trading securities); Value of fixed assets pledged or mortgaged…

+ The balance of accounts receivable (at the time of acquiring the subsidiary) of the acquired subsidiary during the period;

+ Accounts receivable between units within the group;

+ Amounts receivable resulting from overpayment of corporate income tax to the State.

– This indicator is based on:

+ Indicators on the Consolidated Financial Statement, such as: “Short-term receivables from customers”; “Long-term receivables from customers”; “Prepayments to suppliers”; “Receivables according to construction contract progress”; “Other short-term receivables”; “Other long-term receivables”; “Input VAT”; “Taxes and other receivables from the State”; “Other short-term assets”;

+ Reports from the parent company and subsidiaries on: Accounts receivable and payable between units within the group; Accounts receivable for interest on loans, dividends, and distributed profits; Accounts receivable related to investment activities (such as liquidation, sale of fixed assets, investment properties);

– This indicator figure is determined by:

+ Subtract the total opening balance from the total ending balance on the consolidated Statement of Financial Position for the following items: “Short-term receivables from customers”; “Long-term receivables from customers”; “Prepayments to suppliers”; “Receivables according to construction contract progress”; “Other short-term receivables”; “Other long-term receivables”; “Input VAT”; “Taxes and other amounts receivable from the State” (excluding corporate income tax);

+ Add the balance (at the date of liquidation) of the liquidated subsidiary’s receivables during the period and subtract (-) the balance (at the date of purchase) of the acquired subsidiary’s receivables during the period;

+ Then subtract (-) the detailed balances on the parent company’s and subsidiaries’ reports for receivables related to loan interest, dividends, and distributed profits; receivables related to investment activities (such as liquidation, sale of fixed assets, investment properties);

– The reconciliation of this indicator is performed by summing the corresponding indicators on the Cash Flow Statements of the parent company and its subsidiaries, subtracting intercompany receivables within the group, and then adjusting for changes in receivables due to the acquisition or liquidation of subsidiaries during the period.

– This indicator figure is added (+) to the “Profit before changes in working capital” indicator if the total ending balances are less than the total beginning balances. This indicator figure is subtracted (-) from the “Profit before changes in working capital” indicator figure if the total ending balances are greater than the total beginning balances and is recorded as a negative number in parentheses: (***).”

1. d) Amendments and additions Clause 11, Article 73 as follows:
2. Increase or decrease in pending allocation costs – Code 12

– This item reflects the amount of expenses awaiting allocation to external entities within the group during the reporting period. Expenses awaiting allocation within the group have been excluded from pre-received revenue within the group and are therefore not reflected in the consolidated cash flow statement. When preparing this item, changes in expenses awaiting allocation arising from the acquisition or liquidation of subsidiaries that have lost control during the period must be excluded.

This indicator does not reflect:

+ The remaining balance of deferred expenses (at the time of acquiring the subsidiary) of the acquired subsidiary during the period;

+ Pending expenses arising from transactions between units within the group.

+ Deferred expenses related to cash flow from investment activities, such as one-time land lease payments that do not qualify for recognition as intangible assets.

– This indicator is calculated based on the sum of the differences between the ending and beginning balances of the “Short-term deferred expenses” and “Long-term deferred expenses” items on the consolidated financial statement for the reporting period, then added to the balance of deferred expenses (at the liquidation date) of the liquidated subsidiary during the period and subtracted from (-) the balance of deferred expenses (at the purchase date) of the acquired subsidiary during the period.

– The reconciliation of this indicator is performed by summing the corresponding indicators on the cash flow statements of the parent company and its subsidiaries, subtracting the deferred expenses between units within the group, and then adjusting for changes in the balance of deferred expenses arising from the acquisition or liquidation of subsidiaries during the period.

– This indicator figure is added (+) to the “Profit before changes in working capital” indicator if the total ending balances are less than the total beginning balances. This indicator figure is subtracted (-) from the “Profit before changes in working capital” indicator figure if the total ending balances are greater than the total beginning balances and is recorded as a negative number in parentheses: (***).

Article 74 is amended and supplemented as follows:

1. a) Amendments and additions Clause 1, Article 74 as follows:
2. Expenses for purchasing and constructing fixed assets and other long-term assets – Code 21

– This indicator reflects the total amount actually paid to external entities for: purchasing and constructing tangible and intangible fixed assets, investment properties, one-time land lease payments not meeting the criteria for recognition as intangible fixed assets, payments for the implementation phase that have been capitalized as intangible fixed assets, and payments for ongoing construction investment activities during the reporting period. Trial production costs, after offsetting against revenue from the sale of trial products of fixed assets formed from construction activities, are added to this indicator (if expenses exceed revenue) or subtracted from this indicator (if revenue exceeds expenses).

This indicator reflects both the amount actually paid to external entities outside the group for: purchasing raw materials and assets for use in capital construction but not yet used for investment in capital construction by the end of the period; the amount advanced to contractors for capital construction but not yet accepted; and the amount paid to settle debts to suppliers during the period directly related to the purchase and investment in capital construction (including payments for liabilities from previous periods related to the purchase and construction of fixed assets, investment properties, and other long-term assets). In cases where raw materials and assets are purchased for both production, business, and capital construction investment purposes, but the value of the raw materials and assets to be used for capital construction investment or production and business activities cannot be determined at the end of the period, the amount paid is not reflected in this indicator but in the cash flow from business operations.

This indicator does not reflect:

+ Amount spent on purchasing and constructing fixed assets, investment properties, and other long-term assets of the subsidiary company acquired during the period (before being controlled by the parent company);

+ The amount of lease debt, the value of other non-monetary assets used to pay for the purchase of fixed assets, investment properties, construction in progress, or the increase in value of fixed assets, investment properties, construction in progress during the period but not yet paid for in cash;

+ The value of fixed assets, investment properties, and other long-term assets purchased but not yet paid for during the period;

+ Amount spent by internal units of the group for the purchase and construction of fixed assets and investment properties during the period;

– This indicator is based on:

+ Consolidated financial statement for the reporting period;

+ Cash flow statements of the parent company and its subsidiaries for the reporting period;

+ Reports from the parent company and its subsidiaries on the use of inventory for investment, construction of fixed assets, and investment properties during the reporting period;

+ Report on investment, construction, and acquisition of fixed assets, investment properties, and other assets of the parent company and its subsidiaries during the period.

– This indicator is determined by: Subtracting (-) the total beginning balance of the indicators related to fixed assets, investment properties, and other long-term assets in the consolidated financial statement for the reporting period from the total ending balance, then:

+ Subtract the value of fixed assets, investment properties, and long-term assets purchased during the period but not yet paid for or already paid for with non-monetary assets;

+ Plus the decrease in value of fixed assets, investment properties, and other long-term assets due to liquidation or sale during the period;

+ Plus advance payments to suppliers or debt repayments related to investment activities involving the purchase of fixed assets, investment properties, and construction projects; and funds spent on purchasing raw materials used in construction projects.

+ Add the balance of fixed assets, investment properties, and other long-term assets (at the date of liquidation) of the subsidiary liquidated during the period and subtract (-) the balance of fixed assets, investment properties, and other long-term assets (at the date of purchase) of the subsidiary purchased during the period;

– If no transactions involving the purchase or liquidation of subsidiaries occur during the period, this indicator can be prepared by summing the corresponding indicators on the cash flow statements of the parent company and its subsidiaries, and then adjusting for changes in the value of fixed assets, investment properties, and other long-term assets arising from inter-company transactions within the group;

– This indicator figure is deducted from the net cash flow from investment activities and is recorded as a negative number in parentheses: (***).”

1. b) Amendments and additions Clause 2, Article 74 as follows:
2. Proceeds from the liquidation and sale of fixed assets and other long-term assets – Code 22

– This indicator reflects the total amount of money collected from external entities of the group when liquidating or selling tangible fixed assets, intangible fixed assets, investment properties (including investment properties held for lease or awaiting appreciation), and other long-term assets during the reporting period (including the amount recovered from accounts receivable from the previous period related to the liquidation or sale of fixed assets, investment properties, and other long-term assets).

This indicator does not reflect:

+ Amounts received from the liquidation and sale of fixed assets, investment properties, and other long-term assets of subsidiaries purchased during the period (before being controlled by the parent company); Amounts received from internal units of the group when liquidating and selling fixed assets, investment properties, and other long-term assets during the period;

+ The value of non-monetary assets obtained from the liquidation or sale of fixed assets, investment properties, and other long-term assets during the period;

+ The value of fixed assets, investment properties, and other long-term assets that have been liquidated or sold but for which payment has not yet been received during the period;

+ Non-monetary expenses related to the liquidation and sale of fixed assets and investment properties, and the remaining value of fixed assets and investment properties contributed to joint ventures or partnerships, or losses.

– This indicator is based on:

+ Consolidated financial statement for the reporting period;

+ Cash flow statements of the parent company and its subsidiaries for the reporting period;

+ Report on the liquidation and sale of fixed assets, investment properties, and other assets of the parent company and its subsidiaries during the period.

– This indicator is determined by: Subtracting (-) the value of fixed assets, investment properties, and long-term assets liquidated or sold during the period, as shown in the consolidated income statement and other related documents, from the total detailed revenue and expenses from the liquidation and sale of fixed assets, investment properties, and long-term assets that were liquidated or sold during the period but not yet paid for or have been paid for with non-monetary assets.

– If no transactions involving the purchase or liquidation of subsidiaries occur during the period, this indicator can be prepared by summing the corresponding indicators on the cash flow statements of the parent company and its subsidiaries, and then adjusting for changes in the value of fixed assets, investment properties, and other long-term assets arising from inter-company transactions within the group;

– The figures for this indicator are added to the net cash flow from investing activities.

1. c) Amendments and additions Clause 6, Article 74 as follows:
2. Recovered capital investment in other entities – Code 26

– This indicator reflects:

+ The total amount recovered from capital investments in other entities outside the group (due to resale, divestment, or liquidation of invested capital in other entities) during the reporting period (including proceeds from the sale of equity instruments from the previous period, sale of paintings, photographs, and items held for appreciation), such as: Recovery of investments and capital contributions to joint ventures, associated companies, and other entities. For example, during the period, the parent company sells its investment in an associated company for VND 3 billion, of which VND 2 billion is received in cash and VND 1 billion is received in government bonds. The figure to be presented in this indicator is VND 2 billion.

+ The net amount received from the liquidation of all or part of a subsidiary resulting in the loss of control during the reporting period is determined by subtracting the total cash, bank deposits, and cash in transit of the subsidiary at the time of liquidation from the total amount received from the liquidation. For example: The parent company sells a subsidiary for VND 75 billion, consisting of VND 48 billion in bonds and VND 27 billion in cash. At the time of sale, the subsidiary has a cash balance of VND 13 billion. The figure presented in this item is: VND 27 billion – VND 13 billion = VND 14 billion.

+ The amount received by the parent company from non-controlling shareholders outside the group when selling off stakes in subsidiaries during the period (while retaining control); The amount received by subsidiaries from other shareholders outside the group when selling off stakes in other subsidiaries within the group. For example: During the period, the parent company (or subsidiaries) sold off a stake in another subsidiary to external shareholders. The amount received was VND 1 billion, consisting of VND 800 million in cash and VND 200 million in fixed assets. This amount received from external shareholders increases the ownership percentage of non-controlling shareholders (but the total equity of the subsidiary remains unchanged). The figure to be presented in this indicator is VND 800 million.

+ Amount recovered from accounts receivable from the previous period related to the resale of investment capital in another entity.

– This indicator does not reflect cash flow generated from the following transactions:

+ Proceeds from the sale of shares held for business purposes; the value of an investment recovered through non-monetary assets, debt instruments, or equity instruments of another entity; or not yet paid for in cash.

+ Capital withdrawn from companies within the group, resulting in a reduction of equity in the companies whose capital is withdrawn. For example: The total equity of a subsidiary is VND 5 billion. During the period, the parent company decides to reduce the owner’s investment in the subsidiary by canceling a certain number of shares (or returning a portion of the capital contributions). The amount received by the parent company, VND 1 billion in cash, is excluded from this item and is not presented in the consolidated cash flow statement.

+ The amount of capital recovered from investments made by the subsidiary in other units acquired during the period (before being controlled by the parent company);

+ Transactions involving the recovery of capital contributions in the form of non-monetary assets. For example: During the period, the group recovered capital contributions from an associate company, including VND 10 billion in cash and VND 4 billion in fixed assets. The figure to be presented in this item is determined as VND 10 billion;

– This indicator is based on:

+ Consolidated financial statements for the reporting period;

+ Cash flow statements of the parent company and its subsidiaries for the reporting period;

+ Reports from the parent company and its subsidiaries on the recovery of capital contributions to other entities during the reporting period.

– This indicator is determined by: Taking the total detailed revenue from the recovery or resale of investment capital in other entities during the period from the consolidated financial statements and other related documents, then:

+ Subtract any outstanding or paid-for capital contributions.

+ Subtract any capital contributions recovered from units within the group.

– If no transactions involving the purchase or liquidation of subsidiaries occur during the period, this indicator can be prepared by summing the corresponding indicators on the cash flow statements of the parent company and its subsidiaries, and then excluding any capital recoveries from investments in internal group entities.

– The figures for this indicator are added to the net cash flow from investing activities.

1. d) Amendments and additions Clause 7, Article 74 as follows:
2. Interest income from loans, dividends and distributed profits – Code 27

– This indicator reflects the amount of money received from interest on loans, interest on deposits, dividends, and profits received from investment and capital contributions to other entities outside the group during the reporting period (including the amount recovered from accounts receivable arising from previous periods related to interest, dividends, and distributed profits).

This indicator does not include:

+ Interest income from loans, dividends, and profits received from entities within the group;

+ Interest income from loans, dividends, and profits received by the subsidiary before it came under the control of the parent company;

+ Interest on loans, dividends, and profits receivable or received in non-monetary assets are paid in shares.

+ Interest earned on demand deposits of businesses at banks.

– This indicator is based on:

+ Consolidated financial statement for the reporting period;

+ Cash flow statements of the parent company and its subsidiaries for the reporting period;

+ Reports from the parent company and its subsidiaries on the collection of interest, dividends, and profits distributed from capital contributions to other entities during the reporting period.

– This indicator is determined by: Taking the total detailed revenue from interest, dividends, and profits distributed from capital contributions to other entities during the period from the consolidated income statement and other related documents, then:

+ Subtract any interest, dividends, or profits distributed from capital contributions to other entities during the period that have not been paid or have been paid in non-monetary assets or shares;

+ Subtract interest, dividends, and profits distributed from units within the group.

+ Subtract any interest on loans, dividends, and profits received by the subsidiary before it was taken over by the parent company.

– If no transactions involving the purchase or liquidation of subsidiaries occur during the period, this indicator can be prepared by summing the corresponding indicators on the cash flow statements of the parent company and its subsidiaries, then excluding interest, dividends, and profits distributed from units within the group.

– The figures for this indicator are added to the net cash flow from investing activities.

Example: Determine the amount of dividends and profits received from a joint venture or associated company (Knowing that the joint venture or associated company does not pay dividends or profits in shares or non-monetary assets).

Consolidated business performance report for the year 20X2.

	billion VND
Profit from the group’s business operations	60
Profits from joint ventures and associated companies	10
Profit before tax	70
Tax	(15)
Net profit after tax	55

Consolidated financial statement as of December 31, 20X2

	20X2	20X1
	Billionaire	Billionaire
Investing in affiliated companies	92	88

The determination of the amount of cash dividends received from joint ventures and associated companies is carried out as follows:

	billion VND
Early investment in associate companies	88
Plus: Profit from affiliated companies	10 98
Dividends received β (unknown variable)	(6)
End-of-term investment in associate companies	92

Article 75 is amended and supplemented as follows:

1. a) Amendments and additions Clause 2, Article 75 as follows:
2. Payment of capital contributions to owners, repurchase of issued shares – Code 32

“This indicator reflects the total amount paid out as a return of capital contributions to owners outside the group in the form of cash repayments or repurchase of its own shares with cash to cancel or use treasury shares as bonus shares during the reporting period as prescribed by law.”

This indicator does not reflect:

+ Amount of capital contributions repaid to units within the group;

+ The amount of capital repaid by the acquired subsidiary during the period (before it was taken over by the parent company).

+ Repayment of capital contributions to owners, repurchase of issued shares using non-monetary assets.

+ The capital contribution is recorded as a reduction to offset business losses.

+ The amount repaid as principal on preferred stock is classified as a liability.

– This indicator is based on:

+ Consolidated financial statements for the reporting period;

+ Cash flow statements of the parent company and its subsidiaries for the reporting period, notes to the consolidated financial statements, and other related documents;

+ Reports from the parent company and its subsidiaries on the status of capital contribution payments and repurchase of issued shares during the reporting period.

– This indicator is determined by: Taking the total amount paid (details of capital contributions paid to owners, repurchase of issued shares) by the parent company and its subsidiaries during the period from the consolidated financial statement, then:

+ Subtract any repayments of capital contributions in the form of non-monetary assets;

+ Subtract the amount of capital contribution that is recorded as a reduction to offset business losses.

+ Subtract the amount of capital contributions repaid to units within the group;

– If no transactions involving the purchase or liquidation of subsidiaries occur during the period, this indicator can be prepared by summing the corresponding indicators on the cash flow statements of the parent company and its subsidiaries, and then excluding capital repayments to entities within the group.

– This indicator figure is deducted from the net cash flow from financing activities and is recorded as a negative number in parentheses: (***).”

1. b) Amendments and additions Clause 4, Article 75 as follows:

“34. Loan principal repayment – Code 34” on the cash flow statement is as follows:

“This indicator reflects the total amount paid to other parties outside the group for principal loan debt, including principal repayments on ordinary bonds, convertible bonds, or preferred shares classified as liabilities during the reporting period. This indicator also includes the amount returned by the seller to the buyer in government bond repurchase transactions and other securities repo transactions.”

This indicator does not reflect:

+ The amount of principal loan repayments made to units within the group;

+ The amount of principal loan repayment by the acquired subsidiary during the period (before it came under the control of the parent company).

+ Loan principal repayments can be made using non-monetary assets or by converting loan debt into equity.

– This indicator is based on:

+ Consolidated financial statements for the reporting period;

+ Cash flow statements of the parent company and its subsidiaries for the reporting period, notes to the consolidated financial statements, and other related documents;

+ Reports from the parent company and its subsidiaries on the status of principal loan repayments during the reporting period.

– This indicator is determined by: Taking the total amount of principal loan repayments made by the parent company and its subsidiaries during the period, then:

+ Subtract (-) any principal repayments made in non-monetary assets;

+ Subtract (-) principal loan repayments to units within the group.

– If no transactions involving the purchase or liquidation of subsidiaries occur during the period, this item can be prepared by summing the corresponding items on the cash flow statements of the parent company and its subsidiaries, and then excluding principal loan repayments to entities within the group.

– This indicator figure is deducted from the net cash flow from financing activities and is recorded as a negative number in parentheses: (***).”

Article 2. Repeal and Amendment of Terms

1. Clause 3 of Article 57 is hereby repealed .
2. Replace the phrase “subordinate units without legal personality with dependent accounting” in Clause 3, Article 1 with “subordinate units”.
3. Replace the phrase “Balance Sheet” in Articles 4, 10, 11 , 13 , 14, 15, 17 , 21, 22, 23, 26, 30, 31 , 33 , 48 , 50, 52, 53, 56, 59, 65, 66 , 68 , 69 , 70, 72, 73 , 74, 75, and 76 with “Statement of Financial Position”.
4. Replace the phrase “Share capital surplus” in Articles 14, 16, 22, and 75 with “capital surplus”.
5. Replace the phrase “Prepaid expenses” in Articles 32 and 73 with “Expenses awaiting allocation”.
6. Replace the phrase “Treasury shares” in Articles 17 and 75 with “Shares repurchased by the company itself”.
7. Replace the phrase “Provision for long-term financial investments” in Article 37 with “Provision for long-term investment losses in other entities”.
8. Replace the phrase “Interest expense” in Article 73 with “Borrowing cost”; and replace the phrase “Interest payment” in Article 73 with “Borrowing cost”.
9. Replace the phrase “Payment must be made according to the construction contract schedule” in Article 73 with “Payment must be made according to the construction contract schedule”.
10. Replace the phrase “Receivables based on the construction contract schedule” in Article 73 with “Receivables based on the construction contract schedule”.
11. Replace Appendix 1 issued with Circular No. 202/2014/TT-BTC with Appendix I issued with this Circular. The indicators “Short-term unearned revenue” and “Long-term unearned revenue” in the consolidated financial statements correspond to the indicators “Short-term revenue awaiting allocation” and “Long-term revenue awaiting allocation” in the separate financial statements, and the corresponding data are taken from the indicators “Short-term revenue awaiting allocation” and “Long-term revenue awaiting allocation” in the separate financial statements.
12. Replace Appendix 2 issued with Circular No. 202/2014/TT-BTC with Appendix II issued with this Circular.

Article 3. Enforcement Clause

1. This Circular takes effect from the date of signing and issuance and applies to the preparation and presentation of consolidated financial statements for the fiscal year beginning on or after January 1, 2026.
2. In cases where the application of legal regulations or Vietnamese Accounting Standards for the first time, or the accounting system, does not require retrospective or simple retrospective adjustments, non-retrospective adjustment methods may be applied. If an enterprise voluntarily changes its accounting policy, the changes must be applied retrospectively to that policy.
3. Ministries, branches, People’s Committees, Departments of Finance, and Tax Departments of provinces and centrally-administered cities are responsible for guiding businesses in implementing this Circular. During the implementation process, any difficulties encountered should be reported to the Ministry of Finance for consideration and resolution.

 

Recipients: – Secretariat of the Central Committee of the Communist Party of Vietnam; – Prime Minister and Deputy Prime Ministers; – Ministries and ministerial-level agencies; – Public service units under the Central Committee of the Communist Party of Vietnam; – Central Office and Party Committees; – Office of the General Secretary; – Office of the President; – National Assembly’s Ethnic Council and Committees; – National Assembly Office; – Supreme People’s Procuracy; – Supreme People’s Court; – State Audit Office; – Central Committee of the Vietnam Fatherland Front; – People’s Councils and People’s Committees of provinces and centrally-administered cities; – Departments of Finance of provinces and centrally-administered cities; – Tax Departments of provinces and centrally-administered cities; – Vietnam Association of Accountants and Auditors; – Vietnam Association of Certified Public Accountants; – Department of Document Inspection and Management of Administrative Violations (Ministry of Justice); – National Database on Law; – Official Gazette; Government Portal: Government, Ministry of Finance; – Units under and directly affiliated with the Ministry of Finance; – File: VT, QLKT (50 b).

Acting Minister , Deputy Minister Ta Anh Tuan

 

APPENDIX I

CONSOLIDATED FINANCIAL STATEMENT FORM
(Attached to Circular No. 43/2026/TT-BTC dated April 20, 2026 of the Minister of Finance)

1. Consolidated financial statement

Reporting unit: ……………… Address: …………………………

Form B 01 – DN/HN (Attached to Circular No. 43/2026/TT-BTC dated April 20, 2026 of the Minister of Finance)

 

CONSOLIDATED FINANCIAL STATEMENT

On the day… month… year …(1)

Unit of measurement: ………………

ASSET	Code number	Explanation	Year-end number (3)	Number at the beginning of the year (3)
1	2	3	4	5
A – SHORT-TERM ASSETS	100
I. Cash and cash equivalents	110
1. Money	111
2. Cash equivalents	112
II. Short-term financial investments	120
1. Trading securities	121
2. Provision for impairment of trading securities (*)	122		(…)	(…)
3. Short-term investments held until maturity.	123
4. Provision for short-term investments held until maturity (*)	124		(…)	(…)
5. Other short-term investments	125
6. Provision for losses on other short-term investments (*)	126		(…)	(…)
III. Short-term receivables	130
1. Short-term receivables from customers	131
2. Prepayment to short-term suppliers	132
3. Payments due according to the construction contract schedule.	134
4. Other short-term receivables	135
5. Provision for doubtful short-term receivables (*)	136		(…)	(…)
6. Assets awaiting processing	137
IV. Inventory	140
1. Inventory	141
2. Provision for inventory devaluation (*)	142		(…)	(…)
V. Short-term biological assets	150
1. Livestock raised for short-term, one-time production.	151
2. Crops grown seasonally or for short-term, single-harvest production.	152
3. Provision for short-term losses of biological assets (*)	153		(…)	(…)
VI. Other current assets	160
1. Short-term deferred expenses	161
2. Deductible VAT	162
3. Taxes and other amounts due to the State	163
4. Government bond repurchase transactions	164
5. Other current assets	165
B – LONG-TERM ASSETS	200
I. Long-term receivables	210
1. Long-term receivables from customers	211
2. Long-term upfront payment to the seller.	212
3. Other long-term receivables	215
4. Provision for long-term doubtful receivables (*)	216		(…)	(…)
II. Fixed Assets	220
1. Tangible fixed assets	221
– Original price	222
– Accumulated depreciation value (*)	223		(…)	(…)
2. Fixed assets under finance lease	224
– Original price	225
– Accumulated depreciation value (*)	226		(…)	(…)
3. Intangible fixed assets	227
– Original price	228
– Accumulated depreciation value (*)	229		(…)	(…)
III. Long-term biological assets	230
1. Regularly raise livestock for product production.	231
a) Livestock raised for periodic production that have not yet reached maturity.	232
b) Livestock raised for regular production until they reach maturity.	233
– Original price	234
– Accumulated depreciation value (*)	235		(…)	(…)
2. Livestock raised for a single, long-term product.	236
3. Crops grown seasonally or for long-term, single-product harvesting.	237
4. Provision for long-term losses of biological assets (*)	238		(…)	(…)
IV. Investment Properties	240
– Original price	241
– Accumulated depreciation value (*)	242		(…)	(…)
V. Long-term work-in-progress assets	250
1. Long-term work-in-progress production and business costs	251
2. Construction in progress costs	252
VI. Long-term financial investment	260
1. Investing in subsidiaries	261
2. Investing in joint ventures and affiliated companies.	262
3. Investing capital in other entities.	263
4. Provision for long-term investment losses in other entities (*)	264		(…)	(…)
5. Long-term investment holding until maturity.	265
6. Provision for long-term investments held to maturity (*)	266		(…)	(…)
VII. Other long-term assets	270
1. Long-term deferred costs	271
2. Deferred income tax assets	272
3. Long-term equipment, supplies, and spare parts.	273
4. Other long-term assets	274
5. Trade advantages	279
TOTAL ASSETS (280 = 100 + 200)	280
C – LIABILITIES	300
I. Short-term debt	310
1. Short-term payables to suppliers.	311
2. Short-term advance payment by the buyer	312
3. Dividends and profits must be paid.	313
4. Taxes and short-term payments to the State	314
5. Workers must be paid.	315
6. Short-term payables	316
7. Payment must be made according to the progress of the short-term construction contract.	318
8. Short-term unearned revenue	319
9. Other short-term payables	320
10. Short-term loans and financial leases	321
11. Short-term provisions for liabilities	322
12. Reward and Welfare Fund	323
13. Price Stabilization Fund	324
14. Government bond repurchase transactions	325
II. Long-term debt	330
1. Long-term payment to the seller.	331
2. Buyers pay in advance for a long term.	332
3. Taxes and other long-term payments to the State.	333
4. Long-term costs	334
5. Long-term unearned revenue	337
6. Other long-term payables	338
7. Long-term loans and financial leases	339
9. Convertible bonds	340
10. Preferred stock	341
11. Deferred income tax payable	342
12. Long-term provisions for liabilities	343
13. Science and Technology Development Fund	344
D – EQUITY	400
1. Owner’s equity contribution	411
– Common stock with voting rights	411a
– Preferred stock	411b
2. Capital surplus	412
3. Bond conversion option	413
4. Other owner’s equity	414
5. Shares repurchased from oneself (*)	415		(…)	(…)
6. Revaluation difference of assets	416
7. Exchange rate differences	417
8. Development Investment Fund	418
9. Other funds belonging to equity capital	419
10. Undistributed after-tax profit	420
– Undistributed net profit accumulated up to the end of the previous period	420a
– Undistributed net profit for this period	420b
11. Non-controlling shareholder interests	429
TOTAL CAPITAL (440 = 300 + 400)	440

 

PREPARED BY (Signature, full name)

CHIEF ACCOUNTANT (Signature, full name)

Approved, dated … month … year … LEGAL REPRESENTATIVE ( Signature, full name, seal)

 

Note:

(1) Indicators for which no data is available are exempt from presentation, but the indicator “Code” should not be re-assigned.

(2) The figures in the indicators marked with (*) are recorded as negative numbers in parentheses (…).

(3) For businesses with a fiscal year that is a calendar year (X), the “Year-end balance” can be recorded as “31.12.X”; the “Beginning-of-year balance” can be recorded as “01.01.X”.

 

2. Consolidated Annual Income Statement

Reporting unit: ……………… Address: …………………………

Form B 02 – DN/HN (Attached to Circular No. 43/2026/TT-BTC dated April 20, 2026 of the Minister of Finance)

 

CONSOLIDATED BUSINESS PERFORMANCE REPORT

The accounting period is from …. to ….

Unit of measurement: ………….

TARGETS	Code number	Explanation	This year	Last year
1	2	3	4	5
1. Revenue from sales and services	01
2. Revenue deductions	02
3. Net revenue from sales and services (10 = 01 – 02)	10
4. Cost of goods sold	11
5. Gross profit from sales and services (20 = 10 – 11)	20
6. Profit/loss from the sale and liquidation of investment properties.	21
7. Financial operating revenue 8. Financial costs – Including: Borrowing costs 9. Cost of goods sold 10. Business management costs 11. The share of profit or loss in a joint venture or associated company.	22 23 24 25 26 27
12. Net profit from business operations {30 = 20 + 21 + (22 – 23) – (25 + 26) + 27}	30
13. Other income 14. Other expenses 15. Other profit (40 = 31 – 32) 16. Total accounting profit before tax (50 = 30 + 40) 17. Current Corporate Income Tax Expense 18. Deferred Corporate Income Tax Expense	31 32 40 50 51 52
19. Profit after corporate income tax (60 = 50 – 51 – 52)	60
20. Net profit after tax of the parent company 21. Net profit after tax attributable to non-controlling shareholders	61 62
22. Basic earnings per share (*) 23. Declining earnings per share (*)	70 71

(*) Applicable only to joint-stock companies

 

PREPARED BY (Signature, full name)

CHIEF ACCOUNTANT (Signature, full name)

Approved, dated … month … year … LEGAL REPRESENTATIVE ( Signature, full name, seal)

 

3. Consolidated Cash Flow Statement for the year

Reporting unit: ……………… Address: …………………………

Form B 03 – DN/HN (Attached to Circular No. 43/2026/TT-BTC dated April 20, 2026 of the Minister of Finance)

 

CONSOLIDATED CASH FLOW STATEMENT

(Using the direct method)

Accounting period from… to…

Unit of measurement: ………………

TARGETS	Code number	Explanation	This year	Last year
1	2	3	4	5
I. Cash flow from operating activities
1. Revenue from the sale of goods, provision of services, and other income.	01
2. Payments to suppliers of goods and services	02		(…)	(…)
3. Payments to employees	03		(…)	(…)
4. Borrowing costs paid	04		(…)	(…)
5. Corporate income tax paid	05		(…)	(…)
6. Other income from business operations	06
7. Other expenses for business operations	07		(…)	(…)
Net cash flow from operating activities	20
II. Cash flow from investing activities
1. Expenses for purchasing and constructing fixed assets and other long-term assets.	21		(…)	(…)
2. Proceeds from the liquidation and sale of fixed assets and other long-term assets.	22
3. Money spent on loans and purchasing debt instruments from other entities.	23		(…)	(…)
4. Proceeds from loan repayments and resale of debt instruments from other entities.	24
5. Funds spent on investment and capital contributions to other entities.	25		(….)	(…)
6. Recovered investment capital contributed to other entities.	26
7. Interest income from loans, dividends, and distributed profits.	27
Net cash flow from investing activities	30
III. Cash flow from financing activities
1. Proceeds from issuing shares and receiving capital contributions from owners.	31
2. Payment of capital contributions to owners, repurchase of issued shares.	32		(…)	(…)
3. Money received from borrowing	33
4. Loan principal repayment	34		(…)	(…)
5. Principal repayment of a financial lease	35		(…)	(…)
6. Dividends and profits paid to owners	36		(…)	(…)
Net cash flow from financing activities	40
Net cash flow during the period (50 = 20+30+40)	50
Cash and cash equivalents at the beginning of the period	60
The impact of changes in foreign exchange rates	61
Cash and cash equivalents at the end of the period (70 = 50+60+61)	70

Note: Indicators without data are exempt from presentation, but the indicator “Code” should not be renumbered.

 

PREPARED BY (Signature, full name)

CHIEF ACCOUNTANT (Signature, full name)

Approved, dated … month … year … LEGAL REPRESENTATIVE ( Signature, full name, seal)

 

Reporting unit: ……………… Address: …………………………

Form B 03 – DN/HN (Attached to Circular No. 43/2026/TT-BTC dated April 20, 2026 of the Minister of Finance)

 

CONSOLIDATED CASH FLOW STATEMENT

(Using the indirect method)

The accounting period is from… to…

Unit of measurement: ………………

TARGETS	Code number	Explanation	This year	Last year
1	2	3	4	5
I. Cash flow from operating activities 1. Profit before tax	01
2. Adjustments for the amounts – Depreciation of fixed assets and investment properties	02
– Provisions	03
– Gains and losses from exchange rate differences resulting from the revaluation of monetary items denominated in foreign currencies.	04
– Profit and loss from investment and financial activities	05
– Borrowing costs	06
– Other adjustments	07
3. Profit from business operations before changes in working capital.	08
– Increase or decrease in accounts receivable	09
– Increase or decrease in inventory	10
– Increases and decreases in liabilities (excluding interest payable and corporate income tax payable)	11
– Increase or decrease in deferred expenses.	12
– Increase or decrease in trading securities	13
– Borrowing costs paid	14
– Corporate income tax already paid	15
– Other income from business operations	16
– Other expenses for business operations	17
Net cash flow from operating activities	20
II. Cash flow from investing activities 1. Expenses for purchasing and constructing fixed assets and other long-term assets.	21
2. Proceeds from the liquidation and sale of fixed assets and other long-term assets.	22
3. Money spent on loans and purchasing debt instruments from other entities. 4. Proceeds from loan repayments and resale of debt instruments from other entities. 5. Funds spent on investment and capital contributions to other entities. 6. Recovered investment capital contributed to other entities. 7. Interest income from loans, dividends, and distributed profits. Net cash flow from investing activities III. Cash flow from financing activities 1. Proceeds from issuing shares and receiving capital contributions from owners.	23 24 25 26 27 30   31
2. Payment of capital contributions to owners, repurchase of issued shares.	32
3. Money received from borrowing 4. Loan principal repayment 5. Principal repayment of a financial lease 6. Dividends and profits paid to owners Net cash flow from financing activities Net cash flow during the period (50 = 20+30+40) Cash and cash equivalents at the beginning of the period The impact of changes in foreign exchange rates Cash and cash equivalents at the end of the period (70 = 50+60+61)	33 34 35 36 40 50 60 61 70

Note: Indicators without data are exempt from presentation, but the indicator “Code” should not be renumbered.

 

PREPARED BY (Signature, full name)

CHIEF ACCOUNTANT (Signature, full name)

Approved, dated … month … year … LEGAL REPRESENTATIVE ( Signature, full name, seal)

 

4. Notes to the Consolidated Financial Statements for the Year

Reporting unit: ……………… Address: …………………………

Form B 09 – DN (Attached to Circular No. 43/2026/TT-BTC dated April 20, 2026 of the Minister of Finance)

 

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Year….

1. Characteristics of business operations
2. Forms of capital ownership.
3. Business field.
4. Business sector.
5. Normal production and business cycle.
6. The characteristics of the business’s operations during the fiscal year affect the consolidated financial statements.
7. Corporate Structure

– Total number of subsidiaries:

+ Number of consolidated subsidiaries: ………………………………………….

+ Number of subsidiaries not to be consolidated: ………………………………….

Information on corporate restructuring (additional acquisitions, liquidations, and divestments in subsidiaries during the period)

– List of consolidated subsidiaries:

Company A:

Company name: ……………………………………………………………………………….

Address: ……………………………………………………………………………………..

Parent Company’s Shareholding Ratio: …………………………………………………………….

Voting rights of the Parent Company: ……………………………………………………..

Company B:

Company name: ……………………………………………………………………………….

Address: ……………………………………………………………………………………..

Parent Company’s Shareholding Ratio: …………………………………………………………….

Voting rights of the Parent Company: ……………………………………………………..

………….

– Subsidiaries excluded from the merger process (Please explain the reasons clearly).

– List of key associated companies reflected in the consolidated financial statements using the equity method:

+ Affiliated company A:

Head office address: ………………………………………………………………………..

Ownership percentage: ………………………………………………………………………….

Voting ratio: ……………………………………………………………………..

+ Affiliated company B:

Head office address: ………………………………………………………………………..

Ownership percentage: ………………………………………………………………………….

Voting ratio: ……………………………………………………………………..

+ Affiliated company C:

………………………

………………………

– List of affiliated companies that have ceased to apply or do not apply the equity method when preparing consolidated financial statements.

– List of significant jointly controlled businesses reflected in the consolidated financial statements using the equity method:

+ Jointly controlled business establishment A:

Head office address

Ownership percentage

Voting ratio

+ Jointly controlled business establishment B:

Head office address

Ownership percentage

Voting ratio

+ Jointly controlled business establishment C:

…………………………………………..

– List of jointly controlled businesses that have ceased or do not apply the equity method when preparing consolidated financial statements.

– Events that significantly impacted the Group’s business operations during the reporting year.

7. The number of employees at the end of the fiscal year or the average number of employees during the fiscal year.
8. Statement on the comparability of information in consolidated financial statements: If the consolidated financial statements are not comparable, the reasons for the incomparability between the information of the reporting period and the information of the comparative period must be clearly explained in the Notes to the Consolidated Financial Statements of the enterprise.
9. Provide explanations of other information in the consolidated financial statements in accordance with relevant legal regulations such as corporate law, securities law, etc.).
10. Accounting period, currency used in accounting
11. Accounting period (beginning on …./…./….. and ending on …/…/…).
12. Currency used in accounting. If there is a change in the accounting currency compared to the previous year, clearly explain the reason and the impact of the change.

III. Applicable Accounting Standards and Regulations

1. Applicable accounting system
2. Statement on Compliance with Accounting Standards and Accounting Regulations
3. Accounting policies applied (in the case where the business meets the going concern assumption)
4. Principles for converting consolidated financial statements prepared in foreign currency to Vietnamese Dong (in cases where the accounting currency differs from Vietnamese Dong); Impacts (if any) of converting consolidated financial statements from foreign currency to Vietnamese Dong.
5. Types of exchange rates applied in accounting.

– The exchange rate selected for accounting purposes when dealing with exchange rate differences arising during the period and the exchange rate used when revaluing monetary items denominated in foreign currency;

– Cross-exchange rates are calculated in cases where banks do not publish exchange rates for foreign currencies;

– The gold purchase price announced by the State Bank of Vietnam or the reference purchase price of units legally authorized to trade gold will be used when re-evaluating monetary gold at the end of the accounting period.

3. Principles for determining the effective interest rate (interest rate) used to discount cash flows.
4. Principles for recognizing cash and cash equivalents.
5. Accounting principles for financial investments
6. a) Trading securities;
7. b) Investments held until maturity;
8. c) Investing in subsidiaries; joint ventures, associated companies;
9. d) Investing in other entities;
10. d) Accounting methods for other transactions related to financial investments.
11. Principles of accounting for accounts receivable

Businesses must disclose accounting policies relating to accounts receivable and the significant basis for estimates used in the policy on provisions for doubtful receivables.

7. Principles of Inventory Accounting:

– Principles for recording inventory;

– Methods for calculating inventory value;

– Inventory accounting methods;

– Methods for establishing provisions for inventory devaluation;

– Criteria for allocating raw materials and supplies.

– Accounting policies related to inventory for high-risk contracts.

8. Principles for recognizing and depreciating tangible fixed assets (including perennial crops producing periodically, working animals), intangible fixed assets, leased fixed assets, and investment properties:
9. Principles of accounting for biological assets.
10. Accounting principles for business cooperation contracts.
11. Accounting principles for deferred expenses.
12. Accounting principles for accounts payable to suppliers.
13. Accounting principles for dividend and profit payments.
14. Principles for recognizing accrued expenses.
15. Principles for recognizing unearned revenue.
16. Accounting principles for provisions for liabilities.
17. Principles of accounting for deferred corporate income tax.
18. Principles for recognizing loans and financial lease liabilities.
19. Principles for recognizing and capitalizing borrowing costs.
20. Principles for recognizing convertible bonds:
21. Principles for recognizing equity.

– Principles for recognizing owner’s equity, capital surplus, convertible bond options, and other owner’s equity.

– Principles for recognizing differences from asset revaluation.

– Principles for recording exchange rate differences.

– Principles for recognizing undistributed profits.

22. Principles and methods for recognizing revenue and other income:

– Revenue from sales and services

+ Sales revenue.

+ Revenue from providing services.

+ Revenue from construction contracts.

+ Revenue from the sale of real estate includes tourist apartments, office spaces with accommodation, or similar properties.

+ Revenue from the sale of investment properties.

+ Revenue from financial activities;

+ Other income.

23. Accounting principles for revenue deductions.
24. Principles of cost of goods sold accounting.
25. Principles of accounting for financial costs.
26. Principles of accounting for selling expenses and administrative expenses.
27. Accounting principles for the sale and disposal of fixed assets and investment properties.
28. Principles and methods for recognizing current corporate income tax expense (including additional corporate income tax expense as required by global minimum tax regulations) and deferred corporate income tax expense.
29. Other accounting principles and methods.
30. Principles and methods for preparing consolidated financial statements (only explain accounting methods that involve transactions occurring during the period)
31. a) Accounting methods in multi-stage business combination transactions;
32. b) Methods for recognizing the interests of non-controlling shareholders;
33. c) Accounting methods for recognizing gains and losses when there is a change in ownership ratio in a subsidiary (divestment in cases where control is not lost, loss of control, when the subsidiary issues private placement shares, business consolidation under common control);
34. d) Method for excluding insider transactions;
35. Accounting policies applied (in cases where the business does not meet the going concern assumption)
36. Can long-term assets and long-term liabilities be reclassified as short-term assets?
37. Principles for determining the value of each type of asset and liability (based on net realizable value, recoverable value, fair value, present value, current value, etc.)
38. Principles for handling finances regarding:

– Provisions;

– Differences in asset revaluation and exchange rate differences (still reflected in the Statement of Financial Position – if any).

1. Additional information for items presented in the consolidated Statement of Financial Position

Unit of measurement: ………….

1. Cash and cash equivalents

Cash and cash equivalents held by the business but not subject to restrictions on their use.	End of the year	beginning of the year
– Cash	…	…
– Demand deposits	…	…
– Money is in transit	…	…
– Equivalent to money	…	…
Add	…	…

– Detailed explanation of the balance of demand deposits by bank, accounting for at least 10% of the total balance of demand deposits;

– Provide detailed explanations of the content, term, and balance of each item classified as cash equivalents of the enterprise (details for each type accounting for at least 10% of the total cash equivalent value).

2. Financial investments
3. a) Trading securities

Target	End of the year			beginning of the year
	Original price	Fair value	Reserve value	Original price	Fair value	Reserve value
– Total value of shares; (Details of each type of stock representing 10% or more of the total stock value)	…	…	…	…	…	…
– Total value of bonds; (similar to stocks)	…	…	…	…	…	…
– Other investments;	…	…	…	…	…	…
Add	…	…	…	…	…	…

– Reasons for changes vary for each investment/type of stock/bond:

+ In terms of quantity

+ In terms of value

– The basis for determining fair value for trading securities.

1. b) Investments held until maturity

Target	End of the year			beginning of the year
	Original price	Recoverable value	Reserve value	Original price	Recoverable value	Reserve value
– Short term	…	…	…	…	…	…
+ Time deposits (details of each short-term time deposit account for 10% or more of the total short-term time deposit value)	…	…	…	…	…	…
+ Bonds (details of each short-term bond investment must account for 10% or more of the total value of short-term bond investments)	…	…	…	…	…	…
+ Loans (details of each short-term loan accounting for 10% or more of the total short-term loan value)	…	…	…	…	…	…
+ Other investments	…	…	…	…	…	…
– Long term (similar to short term)	…	…	…	…	…	…
+ Time deposits	…	…	…	…	…	…
+ Bonds	…	…	…	…	…	…
+ Lending	…	…	…	…	…	…
+ Other investments	…	…	…	…	…	…
Add	…	…	…	…	…	…

– Explanation regarding interest earned on investments held until maturity but which are not recoverable, therefore the business is not allowed to recognize revenue.

– Reasons for making additional provisions or reversing provisions for investment losses held until maturity.

1. c) Capital investment in other entities (details of each investment by ownership percentage and voting rights percentage)

End of the yearEnd of the yearbeginning of the yearbeginning of the yearbeginning of the yearRecoverable valueReserve valueOriginal priceRecoverable valueReserve value

Target	End of the year
	Original price
– Investing in subsidiaries	…			…	…	…			…	…
– Investing in joint ventures and affiliated companies.	…			…	…	…			…	…
– Investing in other entities + In which: Investing in a BCC contract where the business does not have joint control but benefits from the after-tax profits of the BCC contract.	…       …			…       …	…       …	…       …			…       …	…       …
Add	…			…	…	…			…	…

– Summarize the operational status of subsidiaries, joint ventures, and associated companies, as well as the status of BCC contracts during the period.

– Significant transactions between the enterprise and its subsidiaries, joint ventures, associates, and BCCs during the period.

– If the fair value or recoverable value of the investment cannot be determined, clearly explain the reasons.

– Basis for determining the value of intangible fixed assets such as intellectual property rights, etc., when investing capital in subsidiaries, joint ventures, and associated companies.

3. Accounts receivable from customers

End of the yearbeginning of the yearbeginning of the yearReserve valueBook valueReserve value

Target	End of the year
	Book value
a) Short-term accounts receivable from customers	…		…	…		…
– Details of short-term customer receivables account for 10% or more of total short-term customer receivables.	…		…	…		…
– Other accounts receivable from customers	…		…	…		…
b) Long-term accounts receivable from customers (similar to short-term)	…		…	…		…
c) Accounts receivable from related parties (details for each party)	…		…	…		…
Add	…		…	…		…

– Reasons for making additional provisions or reversing provisions for doubtful receivables.

4. Other receivables

End of the yearbeginning of the yearbeginning of the yearReserve valueBook valueReserve value

Target	End of the year
	Book value
a) Short term	…		…	…		…
– Dividends and distributed profits must be collected.	…		…	…		…
– Accounts receivable from employees	…		…	…		…
– Deposit, collateral	…		…	…		…
– Lending non-monetary assets	…		…	…		…
– Payments made on behalf of others	…		…	…		…
– Other receivables	…		…	…		…
b) Long term (similar to short term)	…		…	…		…
c) Receivables from BCC contracts that the enterprise jointly controls.	…		…	…		…
Add	…		…	…		…

– Businesses must provide detailed explanations regarding the nature, content, value, duration of advances, repayment periods, expected recovery times, overdue recovery periods (if any), and other relevant information concerning funds and assets that the business provides to individuals or departments within the business for deposit, collateral, or guarantee purposes in the form of advances or other receivables accounting for 10% or more of the total other receivables. If there is an agreement between the parties that the recipient of the money or assets must pay interest to the business, the business must provide detailed explanations regarding the interest rate, payment schedule, and payment method. The nature of the transaction, rather than its name, should be used for proper recording and accounting.

– Disclosure of information regarding BCC contracts accounts for 10% or more of the total value of the company’s BCC contracts/has a significant impact:

+ Number/Name of the BCC contract.

+ The nature of BCC contracts (describing the nature of the relationship between the participating parties, the terms and conditions of the BCC contract, the rights and obligations of businesses related to BCC contracts, etc.)

+ Status and progress of the BCC contract.

+ Other necessary information such as the basis for reassessing the value of jointly controlled assets divided from the BCC contract (if any),…

5. Assets awaiting processing (Details of each type of missing asset)

End of the yearbeginning of the yearbeginning of the yearValueQuantityValue

Target	End of the year
	Quantity
a) Money;	…		…	…		…
b) Inventory;	…		…	…		…
c) Fixed assets;	…		…	…		…
d) Other assets.	…		…	…		…
Add			…			…

Businesses must provide further clarification regarding the timeframe within which they will identify the causes of each type of pending asset shortage, the results of handling pending assets in the previous period’s consolidated financial statement (those processed during the current period and those not yet processed in this period), and the reasons why pending assets were reflected in the previous period’s consolidated financial statement but not yet processed in this period, etc.

6. Non-performing loans

End of the yearEnd of the yearbeginning of the yearbeginning of the yearbeginning of the yearRecoverable valueDebtorPrincipal value of debtRecoverable valueDebtor

Target	End of the year
	Principal value of debt
– Total value of overdue receivables and loans, or those not yet overdue but unlikely to be recovered (including details of the overdue period and the value of overdue receivables and loans for each entity if the receivables for each entity account for 10% or more of the total overdue debt).	…			…		…			…
– Ability to recover overdue accounts receivable	…			…		…			…
Add	…			…		…			…

– Explanation of penalties, late payment interest, etc., arising from accounts receivable that are uncollectible and therefore not recognized as revenue by the business.

7. Inventory:

End of the yearbeginning of the yearbeginning of the yearPreventiveOriginal pricePreventive

Target	End of the year
	Original price
– Goods purchased are in transit.	…		…	…		…
– Raw materials	…		…	…		…
– Tools and equipment	…		…	…		…
– Work-in-progress production costs	…		…	…		…
– Product	…		…	…		…
– Goods	…		…	…		…
– Goods sent for sale	…		…	…		…
– Raw materials and supplies in bonded warehouses	…		…	…		…

– Criteria for allocating raw materials and supplies

– The value of stagnant, substandard, defective, or technologically obsolete inventory that is unsaleable at the end of the period; Causes and solutions for stagnant, substandard, defective, or technologically obsolete inventory;

– The value of inventory used as collateral or security for liabilities at the end of the period;

– Reasons for making additional provisions or reversing provisions for inventory devaluation.

8. Long-term work-in-progress assets

End of the yearbeginning of the yearbeginning of the yearRecoverable valueOriginal priceRecoverable value

Target	End of the year
	Original price
a) Long-term work-in-progress production and business costs (Details for each type, stating the reason why the production process of the work-in-progress asset was interrupted unexpectedly)	…		…	…		…
Add	…		…	…		…
b) Construction in progress (Details for projects accounting for 10% or more of the total construction value)	…		…	…		…
– Shopping	…		…	…		…
– XDCB	…		…	…		…
– Regular repair and maintenance	…		…	…		…
– Upgrading and renovating fixed assets	…		…	…		…
Add	…		…	…		…

9. Increases and decreases in tangible fixed assets:

Item	Houses, buildings	Machinery and equipment	Transportation and transmission	Perennial plants provide a recurring crop.	….	Total
Original price
Beginning balance
– Purchase within the year
– Capital investment completed
– Other increases
– Shift to investment real estate
– Liquidation, sale
– Other discounts
Year-end balance
Accumulated depreciation
Beginning balance
– Depreciation during the year
– Other increases
– Shift to investment real estate
– Liquidation, sale
– Other discounts
Year-end balance
Remaining value
– On New Year’s Day
– On the last day of the year

– The remaining value at the end of the period of tangible fixed assets used as collateral or security for a loan;

– Provide information about perennial plants that produce recurring products and working animals (if any);

– Provide a detailed list of existing and liquidated/sold/transferred tangible fixed assets during the period with a value of 10% or more of the total tangible fixed asset value;

– Fixed assets that have been fully depreciated at the end of the year but are still in use;

– Fixed assets awaiting liquidation at the end of the year;

– Commitments regarding the purchase and sale of tangible fixed assets of significant value in the future;

– Other changes to tangible fixed assets.

10. Increases and decreases in intangible fixed assets:

Item	Land use rights	Copyright	Industrial property rights	Software	…	Total
Original price
Beginning balance
– Purchase within the year
– Created internally within the company
– Increase due to business mergers
– Other increases
– Liquidation, sale
– Other discounts
Year-end balance
Accumulated depreciation
Beginning balance
– Depreciation during the year
– Other increases
– Liquidation, sale
– Other discounts
Year-end balance
Remaining value
– On New Year’s Day
– On the last day of the year

– Provide a detailed list of existing and liquidated/sold/transferred intangible assets during the period with a value of 10% or more of the total value of intangible fixed assets;

– The remaining value at the end of the period of intangible fixed assets used as collateral or security for loans;

– Intangible fixed assets that have been fully depreciated but are still in use;

– Change the depreciation method;

– Explanation of data and other justifications.

11. Increase or decrease in leased fixed assets:

Item	Houses, buildings	Machinery and equipment	Transportation and transmission	…	Total
Original price
Beginning balance
– Financial lease for the year
– Acquisition of leased fixed assets
– Other increases
– Return leased fixed assets	(…)	(…)	(…)	(…)	(…)
– Other discounts	(…)	(…)	(…)	(…)	(…)
Year-end balance
Accumulated depreciation
Beginning balance
– Depreciation during the year
– Acquisition of leased fixed assets
– Other increases
– Return leased fixed assets	(…)	(…)	(…)	(…)	(…)
– Other discounts	(…)	(…)	(…)	(…)	(…)
Year-end balance
Remaining value
– On New Year’s Day
– On the last day of the year

– Additional rent payments are recognized as expenses during the year;

– Basis for determining additional rent charges;

– Lease extension clauses or the right to purchase the property;

– Provide a detailed list of existing leased fixed assets whose value is 10% or more of the total leased fixed assets.

12. Biological assets

12.1. Other biological assets, excluding animals that periodically reach maturity.

End of the yearbeginning of the yearbeginning of the yearRecoverable valueOriginal priceRecoverable value

Target	End of the year
	Original price
1. Livestock are harvested once.
a) Livestock raised for short-term, one-time production
b) Livestock raised for long-term, one-time product distribution
2. Crops grown seasonally or for single-harvest production.
a) Crops grown seasonally or for short-term, single-harvest production
b) Crops grown seasonally or for long-term, single-product harvesting
3. Animals that provide products periodically have not reached maturity.

– Describe the types of biological assets that account for 10% or more of the total value of biological assets: the nature and characteristics of each type of biological asset, the accounting policies applied to each type of biological asset, etc.;

– Methods for allocating care and cultivation costs during the period for parent biological assets, newly created biological assets, agricultural products, etc.;

– Methods of depreciating biological assets;

– Useful life/depreciation rate of biological assets;

– The total book value and accumulated depreciation at the beginning and end of the accounting period;

– Provisions for losses to biological assets (if any);

– The value of biological assets used as collateral or security for debts payable at the end of the period;

– A commitment to invest in or purchase biological assets;

– Changes such as disclosures regarding the fair value less costs of sale of observable and measurable biological assets (if any);

– Explanation of other issues related to biological assets.

12.2. Animals that produce meat periodically reach maturity.

Item	Group 1	Group 2	…	….	Total
Original price
Beginning balance
– Purchase within the year
– Liquidation, sale
– Other discounts
Year-end balance
Accumulated depreciation
Beginning balance
– Depreciation during the year
– Other increases
– Liquidation, sale
– Other discounts
Year-end balance
Remaining value
– On New Year’s Day
– On the last day of the year

Groups 1, 2,… are categorized according to the animal group that periodically reaches maturity as classified by the business.

13. Increase or decrease in investment properties:

Item	First issue of the year	Increase during the year	Decrease during the year	Year-end issue
a) Investment properties for rental income
Original price
– Land use rights
– Home
– House and land use rights
– Infrastructure
Accumulated depreciation
– Land use rights
– Home
– House and land use rights
– Infrastructure
Remaining value
– Land use rights
– Home
– House and land use rights
– Infrastructure
b) Investment properties held for appreciation
Original price
– Land use rights
– Home
– House and land use rights
– Infrastructure
Losses due to depreciation
– Land use rights
– Home
– House and land use rights
– Infrastructure
Remaining value
– Land use rights
– Home
– House and land use rights
– Infrastructure

– The remaining value at the end of the period of the investment property used as collateral to secure the loan;

– The original cost of investment properties has been fully depreciated but they are still being rented out or held in anticipation of price appreciation;

– Provide a detailed list of existing and liquidated/sold investment properties during the period, with a value accounting for 10% or more of the total investment property value;

– Explanation of data and other justifications.

14. Pending costs

Item	End of the year	beginning of the year
a) Short-term (details by expenditure item)	…	…
b) Long-term (details by expenditure item)	…	…
Add	…	…

15. Trade advantages

Item	End of the year	beginning of the year
Trade advantage	…	…
Add	…	…

In there:

– The value of goodwill arising from the acquisition of a subsidiary during the period, including both the investment cost and the fair value of the subsidiary’s net assets at the time of acquisition;

– For subsidiaries with higher net profit losses during the period than the regularly allocated amount, explain the reasons for the net profit losses.

16. Other assets

Item	End of the year	beginning of the year
a) Short-term (detailed by item)	…	…
b) Long-term (detailed by item)	…	…
Add	…	…

17. Loans and financial leases

During the yearbeginning of the year

Item	End of the year	During the year
		Increase		Reduce
a) Short-term loans (provide detailed explanation by borrower if the balance accounts for 10% or more of the total short-term loan balance)	…	…		…	…
b) Long-term loans (similar to short-term loans)	…	…		…	…
c) Loans from related parties	…	…		…	…
Add	…	…		…	…

1. d) Financial lease liabilities (detailed explanation by subject if the balance accounts for 10% or more of the total financial lease liability balance)

This yearThis yearLast yearLast yearLast yearPaying rent interestRepay the principalTotal financial lease paymentsPaying rent interestRepay the principal

Duration	This year
	Total financial lease payments
One year or less	…			…	…	…			…	…
Over 1 year to 5 years	…			…	…	…			…	…
Over 5 years	…			…	…	…			…	…
Financial lease liabilities from related parties	…			…	…	…			…	…
Add	…			…	…	…			…	…

1. d) Overdue loans and financial leases that remain unpaid (provide detailed explanation by entity if the balance accounts for 10% or more of the total outstanding overdue loans and financial leases). If other laws require detailed explanation of all overdue loans and financial leases that remain unpaid, the enterprise shall provide the explanation in accordance with those laws.

End of the yearbeginning of the yearbeginning of the yearInterestOriginInterest

Item	End of the year
	Origin
– Get a loan	…		…	…		…
– Financial lease debt	…		…	…		…
– Reason for overdue payment	…		…	…		…
Add	…		…	…		…

1. e) Loans and financial lease liabilities from related parties that are overdue but have not yet been paid.

End of the yearbeginning of the yearbeginning of the yearInterestOriginInterest

Item	End of the year
	Origin
– Get a loan	…		…	…		…
– Financial lease debt	…		…	…		…
– Reasons for overdue payments	…		…	…		…
Add	…		…	…		…

18. Payable to the seller

Item	End of the year	beginning of the year
a) Short-term payables to suppliers	…	…
– Details for each individual account for 10% or more of the total amount payable.	…	…
– Payment must be made to other parties.	…	…
b) Long-term payables to suppliers (details similar to short-term)	…	…
Add	…	…
c) Amount of overdue debt that remains unpaid	…	…
– Details of each category accounting for 10% or more of the total overdue cases.	…	…
– Other subjects	…	…
Add	…	…
d) Payments to related parties (details for each party)	…	…

19. Dividends and profits must be returned.

Item	End of the year	beginning of the year
Dividends and profits must be returned.	…	…

– Explanation of the payment schedule for dividends or profits in cash, non-monetary assets for dividends, owners, etc.;

– Dividends and profits that were promised but have not been paid by the company to shareholders or owners by the deadline…

20. Taxes and other payments due to the government.

Item	beginning of the year	Amount payable during the year	Amount actually paid during the year	End of the year
a) Taxes payable (details of each type of tax)	…	…	…	…
– Short term	…	…	…	…
– Long term	…	…	…	…
Add	…	…	…	…
b) Accounts Receivable (details of each type of tax)	…	…	…	…
– Short term	…	…	…	…
– Long term	…	…	…	…
Add	…	…	…	…

In cases where a business is subject to additional corporate income tax payments under the global minimum tax regulations, it must provide explanation of the criteria or basis for recording the additional corporate income tax payable in the reporting year, as well as the adjustment of tax obligations due to differences between the tax declaration year and the year in which the additional corporate income tax expense is recorded under the global minimum tax regulations,…

21. Costs payable

Item	End of the year	beginning of the year
a) Short-term (details by expenditure item)	…	…
b) Long-term (details by expenditure item)	…	…
Add	…	…

22. Other payables

Item	End of the year	beginning of the year
a) Short term	…	…
– Surplus assets awaiting resolution	…	…
– Trade union funds	…	…
– Social insurance	…	…
– Health insurance	…	…
– Unemployment insurance	…	…
– Accepting short-term deposits and collateral.	…	…
– Other payables and liabilities	…	…
Add	…	…
b) Long-term (details of each item)	…	…
– Accepting long-term deposits and collateral.	…	…
– Other payables and liabilities	…	…
c) Amount of overdue debt (details of each item, clearly stating the reason for the overdue payment)	…	…

23. Unearned Revenue

Item	End of the year	beginning of the year
a) Short-term (details of each item)	…	…
b) Long-term (details of each item)	…	…
c) The possibility of not being able to fulfill the contract with the customer (details of each item, reasons for the inability to fulfill the contract with the customer)	…	…
Add	…	…

24. Bonds issued

24.1. Ordinary bonds (details by type)

Item	End of the year	beginning of the year
a) Bonds issued	…	…
– Issued at face value	…	…
– Discounted issuance type	…	…
– Premium issuance type	…	…
Add	…	…
b) Detailed explanation of bonds held by the related parties (by bond type)	…	…
c) Bond issuance costs	…	…
Add	…	…

Businesses must provide detailed information regarding the issuance date; the quantity of each type of bond issued; the interest rate of the issued bonds; the principal term of the issued bonds for each group of bonds issued at par value, with or without discount or premium; the method of allocating the discount or premium, bond issuance costs, etc.

24.2. Convertible bonds:

Businesses must disclose information about:

1. a) Convertible bonds at the beginning of the period:

– The issuance date, original term, and remaining term for each type of convertible bond;

– The number, face value, and interest rate of each type of convertible bond;

– Conversion ratio into shares for each type of convertible bond;

– The discount rate is used to determine the value of the principal portion of each type of convertible bond;

– The value of the principal debt and the stock option portion of each type of convertible bond.

1. b) Additional convertible bonds issued during the period:

– The issuance date and original maturity period for each type of convertible bond;

– The number, face value, and interest rate of each type of convertible bond;

– Conversion ratio into shares for each type of convertible bond;

– The discount rate is used to determine the value of the principal portion of each type of convertible bond;

– The value of the principal debt and the stock option portion of each type of convertible bond.

1. c) Convertible bonds are converted into shares during the period:

– The number of each type of bond that converted into shares during the period;

– The number of additional shares issued during the period to convert bonds;

– The principal value of the convertible bond is recorded as an increase in equity.

1. d) Convertible bonds that have matured are not converted into shares during the period:

– The number of each type of bond that matured but was not converted into shares during the period;

– The principal amount of the convertible bond is repaid to the investor.

1. d) Convertible bonds at the end of the term:

– The original term and remaining term for each type of convertible bond;

– The number, face value, and interest rate of each type of convertible bond;

– Conversion ratio into shares for each type of convertible bond;

– The discount rate is used to determine the value of the principal portion of each type of convertible bond;

– The value of the principal debt and the stock option portion of each type of convertible bond.

1. e) Detailed explanation of convertible bonds held by related parties (the explanation content is similar to items a, b, c, d, and e above).
2. Preferred stock is classified as a liability.

– Face value;

– Target audience (management, officers, employees, other parties);

– A clause requiring the issuer to repurchase or pay dividends at a fixed rate regardless of the issuer’s business performance (Timeframe, repurchase price, and other basic terms in the issuance contract);

– Value of repurchases during the period;

– Other explanations.

26. Provisions for liabilities

Item	beginning of the year	The provision for reserves increased during the year.	The amount of provisions decreased during the year.	End of the year
a) Short-term (Details by type of provision)	…	…	…	…
Add	…	…	…	…
b) Long term (similar to short term)	…	…	…	…
Add	…	…	…	…

– Businesses must provide information regarding legal or joint obligations, including estimated values (if any), related to environmental restoration, cleanup, restoration, and site return obligations.

– Provide a detailed explanation of the estimated total cost that the business will have to spend on severance pay for employees in accordance with labor laws.

27. Deferred income tax assets and deferred income tax liabilities
28. a) Deferred income tax assets

Item	End of the year	beginning of the year
– The corporate income tax rate used to determine the value of deferred income tax assets.	…	…
– Deferred income tax assets related to deductible temporary differences.	…	…
– Deferred income tax assets related to unused tax losses.	…	…
– Deferred income tax assets related to unused tax incentives	…	…
– The amount offset against deferred income tax payable	…	…
Deferred income tax assets	…	…

1. b) Deferred income tax payable

Item	End of the year	beginning of the year
– The corporate income tax rate used to determine the value of deferred income tax payable.	…	…
– Deferred income tax payable arising from taxable temporary differences.	…	…
– Offsetting amount against deferred income tax assets	…	…

28. Equity
29. a) Table comparing changes in equity

Items belonging to equityItems belonging to equityItems belonging to equityItems belonging to equityItems belonging to equityItems belonging to equityItems belonging to equityItems belonging to equityCapital surplusBond convertible optionOther owner’s equityRevaluation difference of assetsExchange rate differenceUndistributed net profit after tax and other fundsOther items
…Add

Item	Items belonging to equity
	Owner’s equity contribution
A	1									2	3	4	5	6	7	8
Beginning balance of the previous year – Capital increase in the previous year – Profit in the previous year – Other increases – Capital reduction in the previous year – Losses in the previous year – Other discounts
Beginning balance this year
– Increase capital this year – Profit for this year – Other increases – Reduce capital investment this year – Losses this year – Other discounts
Year-end balance

1. b) Details of owner’s capital contribution

Item	End of the year	beginning of the year
– Capital contribution from the parent company (if it is a subsidiary)	…	…
– Capital contributions from other parties	…	…
Add	…	…

1. c) Capital transactions with owners and dividend distribution, profit sharing

Item	This year	Last year
– Owner’s investment capital	…	…
+ Initial capital contribution at the beginning of the year	…	…
+ Capital contribution increased during the year	…	…
+ Capital contribution decreased during the year	…	…
+ Year-end capital contribution	…	…
– Dividends and distributed profits	…	…

1. d) Stocks

Item	End of the year	beginning of the year
– Number of shares registered for issuance	…	…
– Number of shares sold to the public	…	…
+ Common stock	…	…
+ Preferred stock (classified as equity)	…	…
– Number of shares repurchased (treasury shares, shares repurchased from the company itself)	…	…
+ Common stock	…	…
+ Preferred stock (classified as equity)	…	…
– Number of outstanding shares	…	…
+ Common stock	…	…
+ Preferred stock (classified as equity)	…	…

* Par value of outstanding shares: ………………….

1. d) Dividends, profits

– Dividends and profits announced after the end of the fiscal year:

+ Dividends and profits declared on common shares or charter capital: …….

+ Dividends already declared on preferred shares: ……………..

+ Stock dividends ……..

+ A portion of the profits is distributed to supplement the charter capital of the invested enterprise….

– Accumulated unrecorded dividends on preferred stock:……..

– Explanation regarding the fact that the company is not allowed to use the entire amount of money it has received from the public offering or issuance of shares that is currently frozen.

1. e) Reasons for the increase/decrease in equity items of the enterprise

– Capital surplus;

– Bond conversion option;

– Development investment fund;

– Shares repurchased from itself;

– Other funds that are part of equity capital;

1. g) Income and expenses, profits or losses are recognized directly in equity in accordance with specific Vietnamese Accounting Standards.
2. Revaluation difference of assets

Item	This year	Last year
Reasons for the change between the beginning and end-of-year figures (in which cases was the revaluation carried out, which assets were revalued, according to which decision?…).	…	…

30. Exchange rate difference

Item	This year	Last year
– Exchange rate differences resulting from converting financial statements prepared in foreign currency to VND.	…	…
– Exchange rate differences arising from other causes (please specify the cause)	…	…

31. Benefits for non-controlling shareholders

The company provides a detailed summary table of the non-controlling shareholder’s interests in key subsidiaries, including: Capital contributions of non-controlling shareholders, Profits allocated to non-controlling shareholders, and Debt/Credit balances from intercompany transactions with non-controlling shareholders.

32. Items outside the Consolidated Statement of Financial Position

Item	End of the year	beginning of the year
a) Leased assets: The minimum total future lease payments of non-cancellable operating leases for assets over various terms.	…	…
– One year or less	…	…
– Over 1 year to 5 years	…	…
– Over 5 years	…	…

– Businesses must disclose the quantity, type, characteristics, nature, lease term, etc., of each type or group of leased assets at the end of the accounting period.

1. b) Assets received for safekeeping, consignment, processing, or entrusted for import and export

– Explain the value and reasons for large amounts of cash and cash equivalents held by the enterprise but not used due to legal restrictions or other constraints that the enterprise must comply with.

– Provide detailed information on the nature, quantity, type, specifications, dimensions, quality, etc., of each type of product, material, goods, and asset received for safekeeping or processing at the end of the accounting period. For businesses in the logistics and warehouse management sectors, detailed information must be provided on the group of goods being held in safekeeping, the rights and obligations of the parties involved in the safekeeping of those goods, as well as any significant risks associated with the goods being held in safekeeping. If it is not possible to provide specific information about the goods being held in safekeeping, the reason for this inability must be clearly stated and explained.

– For goods received for consignment sale, consignment sale, agency sale, or import/export consignment: Businesses must provide detailed information on the quantity, type, specifications, and quality of each type of goods;

– Assets pledged or mortgaged: Businesses must provide detailed explanations for each type of asset pledged or mortgaged; each term and the subject of the pledge or mortgage, etc.

– Assets belonging to other units were found to be in excess during inventory checks.

1. c) Infrastructure assets not included in the state capital component of the enterprise: The enterprise must provide disclosure on the original cost and accumulated depreciation in accordance with relevant laws.
2. d) Assets of the enterprise used for pledging or mortgaging: The enterprise must provide detailed explanations for each type of asset used for pledging or mortgaging; each term and the recipient of the pledge or mortgage, etc.
3. d) Foreign currencies of all types: Businesses must provide detailed information on the quantity of each type of foreign currency, calculated in its original currency.

Monetary gold: Businesses must present the quantity in domestic units of measurement.

Precious metals and gemstones: Businesses must provide detailed explanations of the original cost, quantity, and type of precious metals and gemstones.

1. e) Written-off bad debts: The enterprise must provide detailed explanations of the value (in original currency and VND) of written-off bad debts within 10 years from the date of writing, broken down by debtor and the reasons for writing off the bad debts from accounting records.
2. g) Interest on deferred or installment payments when purchasing assets: Businesses must provide details on the number of deferred or installment payment periods; the total interest payable; the amount of interest already paid; and the remaining interest payable when purchasing assets on deferred or installment payments.
3. h) Interest on deferred or installment payments when selling assets: The enterprise must provide details on the number of deferred or installment payment periods; the total interest due; the amount of interest already collected; and the remaining interest due when selling assets on deferred or installment payments.
4. i) Other information on items outside the consolidated financial statements to provide useful information to users of the report.
5. The value of assets held by the enterprise from other parties but whose use is restricted due to legal limitations, or liabilities that the enterprise is obligated to pay under contractual agreements or legal regulations (e.g., assets under BCC contracts, funds frozen when a public company issues/offers shares to raise capital from shareholders, etc.).

Item (Depending on the content of the item, the explanation should be adapted to reflect the actual situation of the business.)	This year	Last year
Asset
– Cash and cash equivalents	…	…
– Accounts receivable	…	…
– Inventory	…	…
– Fixed assets	…	…
– Real Estate Investment	…	…
– Other assets	…	…
Add	…	…
Liabilities
– Payment must be made to the seller.	…	…
– Loans must be repaid.	…	…
– Costs payable	…	…
– Other payables	…	…
Add	…	…

33. Other information that the business deems necessary to explain or clarify further in order to provide useful information to users.

– Provide information explaining the basis for determining the value of non-monetary assets that are donated or gifted;

– Other information.

VII. Additional information for items presented in the consolidated Statement of Income.

Unit of measurement: ………….

1. Total revenue from sales and services

Item	This year	Last year
a) Revenue	…	…
– Revenue from the sale of products and goods (excluding revenue from the sale or liquidation of investment properties)	…	…
– Revenue from providing services (excluding construction services)	…	…
– Revenue from construction services	…	…
+ Revenue from construction services generated during the period	…	…
+ Total cumulative revenue from construction services recognized up to the end of the accounting period.	…	…
– Revenue from subsidies and price support	…	…
– Other revenue	…	…
Add	…	…
b) Revenue from related parties (details for each party)	…	…

1. c) In cases where a business generates revenue from the sale of tourist apartments, office apartments combined with accommodation, or similar products, it must disclose in its consolidated financial statements the accounting policy, the nature of the contract (rights and obligations of the parties), and the accounting method that the business deems most appropriate.
2. Revenue deductions

Item	This year	Last year
– Trade discount	…	…
– Sales discount	…	…
– Sales revenue from returned goods	…	…
Add	…	…

3. Cost of goods sold

Item	This year	Last year
– Cost of goods sold (minus the remaining value and costs of selling and liquidating investment properties).	…	…
– Cost of services provided (including construction services)	…	…
– Value of inventory lost during the period	…	…
– The value of each type of inventory that is lost beyond the standard during the period.	…	…
– Production costs exceeding normal levels are directly included in the cost of goods sold.	…	…
– Provision for inventory devaluation, provision for devaluation of biological assets	…	…
– Deductions from the cost of goods sold	…	…
Add	…	…

4. Profit/loss from the sale and liquidation of investment properties.

Item	This year	Last year
– Revenue from the sale and liquidation of investment properties.	…	…
– The remaining value of investment properties	…	…
– Costs of selling or liquidating investment properties.	…	…
Profit/loss from the sale and liquidation of investment properties.	…	…

5. Financial operating revenue

Item	This year	Last year
– Interest on deposits and loans	…	…
– Profits from the sale or liquidation of financial investments	…	…
– Dividends and profits are distributed in cash or non-monetary assets.	…	…
– Exchange rate gains	…	…
Details: + Exchange rate gains incurred during the period;
+ Exchange rate gains resulting from the revaluation of monetary items denominated in foreign currency at the end of the period;
– Interest on deferred payment and installment sales	…	…
– Payment discount received	…	…
– Other financial operating revenue	…	…
Add

6. Financial costs

Item	This year	Last year
– Borrowing costs	…	…
– Losses from selling or liquidating financial investments	…	…
– Exchange rate difference loss	…	…
Details: + Exchange rate losses incurred during the period;
+ Exchange rate losses resulting from the revaluation of monetary items denominated in foreign currencies at the end of the period;
– Interest on deferred payment or installment purchases	…	…
– Payment discount	…	…
– Provision for impairment of trading securities and provision for investment losses in other entities.	…	…
– Costs of unsuccessful bond or stock issuances	…	…
– Other financial costs	…	…
– Deductions from financial expenses	…	…
Add	…	…

7. Other income

Item	This year	Last year
– Liquidation and sale of fixed assets	…	…
– Profit from asset revaluation when contributing capital.	…	…
– Fines collected	…	…
– Taxes are reduced.	…	…
– Amounts received as support, sponsorship, gifts, or donations are recorded as other income.	…	…
– Other items	…	…
Add	…	…

8. Other expenses

Item	This year	Last year
– The remaining value of fixed assets and the costs of liquidating or selling fixed assets.	…	…
– Losses due to asset revaluation when contributing capital.	…	…
– Penalties	…	…
– Other expenses	…	…
Add	…	…

9. Selling expenses and administrative expenses

Item	This year	Last year
a) Business management expenses incurred during the period	…	…
– Details of items accounting for 10% or more of total business management costs.	…	…
– Other business management expenses	…	…
b) Selling expenses incurred during the period	…	…
– Details of items accounting for 10% or more of total selling expenses.	…	…
– Other selling expenses	…	…
c) Reductions in selling expenses and administrative expenses	…	…
– Reversal of provisions for product, goods, and construction warranty.	…	…
– Reversal of restructuring provisions and other provisions	…	…
– Other write-offs	…	…

10. Production and business costs by element

Item	This year	Last year
– Cost of raw materials and supplies	…	…
– Labor costs	…	…
– Depreciation costs of fixed assets	…	…
– Outsourced service costs	…	…
– Other expenses in cash	…	…
Add	…	…

Note:

Regarding the explanation of the “Production and Business Costs by Element” indicator, depending on the characteristics and industry of the business and based on the beginning balance and transactions during the period of the relevant accounting accounts, the enterprise shall provide a detailed explanation of the production and business costs by element reflected in the Income Statement.

In cases where, due to the nature of the business, an enterprise cannot present information elements on the consolidated income statement according to the function of the cost, it may present them according to the nature of the cost. When presenting the cost explanation by element, it must be ensured that the total cost of production and business by element equals the total cost recorded in the consolidated income statement.

Businesses have the right to choose other cost bases, but they must ensure that they provide a full explanation of costs by element.

11. Corporate income tax expense

Item	This year	Last year
– Pre-tax accounting profit	…	…
– Tax is calculated based on the current corporate income tax rate.	…	…
Adjustments (depending on the characteristics of the business, explain the adjustments accordingly):	…	…
– Tax-exempt income	…	…
– Non-deductible expenses	…	…
– Provision for shortfalls/surpluses from previous years	…	…
…	…	…
Corporate income tax expense	…	…
Current corporate income tax expense	…	…
Deferred corporate income tax expense (**)	…	…
Corporate income tax expense (*)	…	…

(*) Corporate income tax expense for the fiscal year is estimated based on taxable income and may be subject to adjustments depending on tax authority audits.

(**) Deferred corporate income tax expense	This year	Last year
– Deferred corporate income tax expense arising from taxable temporary differences.	…	…
– Deferred corporate income tax expense arising from the reversal of deferred income tax assets.	…	…
– Deferred corporate income tax income arising from deductible temporary differences.	(…)	(…)
– Deferred corporate income tax income arising from taxable losses and unused tax credits.	(…)	(…)
– Deferred corporate income tax income arising from the reversal of deferred income tax payable.	(…)	(…)
– Total deferred corporate income tax expense	…	…

VIII. Additional information for items presented in the consolidated statement of cash flows.

1. Funds held by the business but not used.

Provide a detailed explanation of the value and reasons for holding cash and cash equivalents that the business cannot use due to legal restrictions or other constraints it is required to comply with.

2. Non-cash transactions will affect the consolidated cash flow statement in the future.

Item	This year	Last year
– Acquiring assets by assuming directly related liabilities or through financial leasing.	…	…
– Acquiring a business through a stock issuance.	…	…
– Convert debt into equity	…	…
– Other non-cash transactions	…	…

3. Amount borrowed actually collected during the period:

– Money received from borrowing under a standard loan agreement;

– Proceeds from the issuance of ordinary bonds;

– Proceeds from the issuance of convertible bonds;

– Proceeds from the issuance of preferred shares are classified as liabilities;

– Proceeds from repurchase agreements of government bonds and securities REPOs;

– Money received from borrowing in other forms.

4. Amount of principal actually repaid during the loan period:

– Repayment of principal loan amount according to a standard loan agreement;

– Payment of principal on ordinary bonds;

– Payment of principal on convertible bonds;

– Payments for the principal of preferred stock are classified as liabilities;

– Payments for repurchase agreements of government bonds and securities REPOs;

– Repayment of loans in other forms.

5. Acquisition and disposal of subsidiaries during the reporting period

– Total value of acquisitions or liquidations of subsidiaries during the period;

– The value of the purchase or liquidation of the subsidiary is paid in cash and cash equivalents;

– The actual cash and cash equivalents held in the subsidiary or other business unit being acquired or liquidated;

– The portion of asset value (aggregated by asset type) excluding cash and cash equivalents and liabilities in the subsidiary acquired or disposed of during the period.

1. Other information
2. Contingent liabilities, commitments, and other financial information:
3. Events occurring after the end of the accounting year: …………………..
4. Information about stakeholders (in addition to the information already explained in the sections above).
5. Present assets, revenue, and business results by segment (by business sector or geographic area) as prescribed by Vietnamese Accounting Standard No. 28 – Segment Reporting.

(1):…

(2):…

5. Comparative information (changes in information in the consolidated financial statements of previous accounting periods): ………………………………………………………………………………..
6. Information regarding the fulfillment of the going concern assumption applies when the Board of Directors determines that there exist events or conditions that may cast substantial doubt on the entity’s ability to continue as a going concern. In such cases, the notes to the consolidated financial statements of the enterprise must:

– Provide a full description of the principal events or conditions that give rise to substantial doubt about the business’s ability to continue operating and the Board of Directors’ plans to address these events or conditions;

– Clearly state the uncertainties that the company’s management is aware of relating to events or conditions that could cast significant doubt on the company’s ability to continue as a going concern;

– The Board of Directors’ conclusion on whether or not there are material uncertainties relating to the going concern of the business, thereby determining whether or not the business is able to recover its assets and pay its liabilities in the normal course of its business.

7. Explanation of key assumptions and estimates, including:
8. a) The nature of the assumptions or the uncertainty of the estimate;
9. b) Reasons and amounts that may be affected by assumptions or uncertainties in the estimate;
10. c) Assessing the likelihood of different scenarios occurring;
11. d) Measures/solutions that the Board of Directors intends to implement to mitigate the impact on items in the consolidated financial statements should uncertainty arise in the following fiscal year.
12. Other measures/solutions …………………………………………………………
13. Amendments and additions to the forms, names, and content of indicators of the consolidated financial statements compared to the consolidated financial statement forms prescribed by the Ministry of Finance (if any).

– Names of indicators that have been amended, supplemented, or changed according to regulations: …

– The content of the indicators has been amended, supplemented, or changed according to regulations: ….

– Reason for the change:…

 

PREPARED BY (Signature, full name)

CHIEF ACCOUNTANT (Signature, full name)

Approved, dated … month … year … LEGAL REPRESENTATIVE ( Signature, full name, seal)

 

APPENDIX II

SUMMARY TABLE FORM
(Attached to Circular No. 43/2026/TT-BTC dated April 20, 2026 of the Minister of Finance)

1. Sample Adjustment Entry Summary Table

Unit ………………… Address …………………

Form No. BTH01 – HN

 

SUMMARY TABLE OF ADJUSTMENT ENTRIES

Target:

Accounting period:

BT number	Date	Interpretation	In debt	Have
A	B	C	1	2
		Additional generation

Basis and method for preparing a summary table of adjusting entries:

A summary table of adjusting entries is prepared for each item based on the adjusting entries.

Column A reflects the entry number of the adjusting transaction;

Column B reflects the date of entry in the ledger;

Column C: Explanation of the content of the adjusting entry;

Column 1 reflects the debit adjustment amount for the item;

Column 2 reflects the amount of adjustments made to the indicator.

The total balance reflects the total debit and credit adjustments of the item during the period. The data in the total balance is transferred to columns 08 and 09 according to the corresponding rows of the item in the Consolidated Items Summary Table.

 

2. Sample Summary Table of Consolidated Indicators

Unit ………………… Address …………………

Form BTH02 – HN

 

SUMMARY TABLE OF THE MOST COMPREHENSIVE INDICATORS

Period ………..

Unit of measurement: ……………..

Subsidiary companySubsidiary companyTotalAdjustMerger

TARGETS	Code number	Parent company	Subsidiary company					Adjust
			A			B	…		In debt		Have
A	B	1	2			3	6	7	8		9	10
Indicators included in the Statement of Financial Position
Money	111
Cash equivalents	112
Trading securities	121
Provision for impairment of trading securities (*)	122										(…)	(…)
Short-term investments held until maturity.	123
Provision for short-term investments held to maturity.	124										(…)	(…)
Other short-term investments	125
Provision for losses on other short-term investments	126										(…)	(…)
Short-term receivables from customers	131
Prepayment to short-term sellers	132
Receivables are due according to the construction contract schedule.	134
Other short-term receivables	135
Provision for doubtful short-term receivables (*)	136										(…)	(…)
Assets awaiting processing	137
Inventory	141
Provision for inventory devaluation	142										(…)	(…)
Livestock raised for short-term, one-time production	151
Seasonal crops or crops grown for short-term, one-time production.	152
Provision for short-term losses on biological assets.	153
Short-term deferred costs	161
VAT is deductible.	162
Taxes and other amounts due to the State	163
Government bond repurchase transactions	164
Other current assets	165
Long-term receivables from customers	211
Long-term upfront payment to the seller.	212
Other long-term receivables	215
Provision for long-term doubtful receivables	216										(…)	(…)
Tangible fixed assets	221
Original price	222
Accumulated depreciation value (*)	223										(…)	(…)
Fixed assets under finance lease	224
Original price	225
Accumulated depreciation value (*)	226
Intangible fixed assets	227
Original price	228
Accumulated depreciation value (*)	229										(…)	(…)
Livestock raised for regular production	231
Livestock raised for periodic production have not yet reached maturity.	232
Livestock raised for regular production reach maturity.	233
– Original price	234
– Accumulated depreciation value (*)	235
Livestock raised for one-time, long-term production.	236
Seasonal crops or long-term single-product crops.	237
Provision for long-term losses of biological assets (*)	238										(…)	(…)
Investment properties	240
Original price	241
Accumulated depreciation value (*)	242
Long-term work-in-progress production and business costs	251
Construction in progress costs	252
Investing in subsidiaries	261
Investing in joint ventures and affiliated companies.	262
Investing capital in other entities.	263
Provision for long-term investment losses in other entities.	264										(…)	(…)
Investment held until maturity	265
Provision for investments held to maturity in the long term.	266										(…)	(…)
Long-term deferred costs	271
Deferred income tax assets	272
Long-term equipment, supplies, and spare parts.	273
Other long-term assets	274
Trade advantage	279
Short-term payables to suppliers.	311
Short-term advance payment buyers	312
Dividends and profits must be paid.	313
Short-term taxes and other payments to the government.	314
Workers must be paid.	315
Short-term liabilities	316
Payment must be made according to the construction contract schedule.	318
Short-term unearned revenue	319
Other short-term payables	320
Short-term loans and financial leases	321
Short-term provisions	322
Reward and welfare fund	323
Price stabilization fund	324
Government bond repurchase transactions	325
Long-term payment to the seller.	331
Buyers pay upfront for long-term terms.	332
Taxes and long-term payments to the government.	333
Long-term costs	334
Long-term unearned revenue	337
Other long-term payables	338
Long-term loans and financial leases	339
Convertible bonds	340
Preferred stock	341
Deferred income tax payable	342
Long-term provisions	343
Science and Technology Development Fund	344
Owner’s equity contribution	411
Common stock with voting rights	411a
Preferred stock	411b
Capital surplus	412
Bond convertible option	413
Other owner’s equity	414
Shares repurchased from oneself (*)	415										(…)	(…)
Revaluation difference of assets	416
Exchange rate difference	417
Development Investment Fund	418
Other funds belonging to equity capital	419
Undistributed after-tax profit	420
Undistributed net profit accumulated up to the end of the previous period.	420a
Undistributed net profit for this period	420b
Non-controlling shareholder interests	429
Indicators included in the Income Statement
Revenue from sales and services	01
Revenue deductions	02
Net revenue from sales and services (10 = 01-02)	10
Cost of goods sold	11
Gross profit from sales and services (20 = 10 – 11)	20
Profit/loss from the sale and liquidation of investment properties.	21
Financial operating revenue	22
Financial costs	23
In which: Borrowing costs	24
Cost of goods sold	25
Business management costs	26
The profit or loss share in a joint venture or associated company.	27
10 Net profit from business operations {30 = 20 + 21 + (22 – 23) – (25 + 25) + 27}	30
Other income	31
Other expenses	32
Other profit (40 = 31 – 32)	40
Total accounting profit before tax (50 = 30 + 40)	50
Current corporate income tax expense	51
Deferred corporate income tax expense	52
Profit after corporate income tax (60 = 50 – 51 – 52)	60
Net profit after tax of the parent company	61
Net profit after tax attributable to non-controlling shareholders	62
Earnings per share (*)	70
Declining earnings per share (*)	71

Basis and methodology for compiling the consolidated summary table of indicators.

Column A: List the names of the indicators in the Statement of Financial Position and the Statement of Income.

Column B: Record the code number of the item in the Statement of Financial Position and the Statement of Income.

Column 1: Record the values of the indicators in the Statement of Financial Position and the Statement of Income of the Parent Company. The data in this column is the data from the Parent Company’s financial statements.

Columns 2 and 3: Record the values of the indicators in the Statement of Financial Position and the Statement of Business Performance of the subsidiaries within the Group. The data entered in these columns is the data from the financial statements of the subsidiaries within the Group.

Column 7: Record the total figures for the parent company and its subsidiaries.

Column 8: Record the total debit adjustments for the indicators. The data recorded in column 8 is taken from the Summary Table of Adjustment Entries (Form BTH01-HN).

Column 9: Record the total credit adjustments for the indicators. The data recorded in column 9 is taken from the Summary Table of Adjustment Entries (Form BTH01-HN).

Column 10: Record the values of the indicators in the consolidated financial statements.

 

3. Summary table tracking investments in joint ventures and associated companies.

Fiscal year ……………

Document Adjustments that increase (decrease) the book value of an investment during the period.Adjustments that increase (decrease) the book value of an investment during the period.Adjustments that increase (decrease) the book value of an investment during the period.Book value of investments in joint ventures and associates at the end of the period.

Document

The opening book value of investments in joint ventures and associates.

Adjustments that increase (decrease) the book value of an investment during the period.

Number

Date

Interpretation

The adjustment corresponds to the investor’s share of the joint venture or associated company’s profit or loss during the period.

Adjustments due to the fact that the financial statements of the investor and the joint venture/associated company were prepared on different dates.

Adjustments resulting from inconsistent application of accounting policies by investors and joint ventures/associated companies.

Adjustments that increase (decrease) the investment due to changes in the equity of the associate company, but are not reflected in the Income Statement of the joint venture or associate company.

1

2

3

4

5

6

7

8

9

Joint venture/affiliated company A

But But

Joint venture company B

But But – ……..

– The basis for recording detailed accounting entries for investments in joint ventures and associated companies is the Table determining the profit or loss share in the joint venture or associated company for the same period, and other relevant supporting documents when preparing consolidated financial statements for investments in associated companies.

– Column 4 shows the figures for investments in joint ventures and associated companies in the previous period’s Statement of Financial Position.

– Column 5 is compiled based on the data from the Table determining the profit or loss share in joint ventures and associated companies.

– Column 6 is based on the adjusted figures in the periodic financial statements for significant transactions of the joint venture or associate company when the financial statement preparation date of the joint venture or associate company differs from the reporting date of the entity.

– Column 7 is based on adjustments for the impact during the period due to joint ventures and associated companies applying different accounting policies than the parent company.

– Column 8 is based on the entity’s ownership share in exchange rate differences and asset revaluation differences on the Statement of Financial Position of the joint venture or associated company.

4. Register for tracking the allocation of the difference between the fair value and the book value of fixed assets arising from the purchase of investments in joint ventures and associates.

No.	The difference between the fair value and the book value of fixed assets.	Total difference	Depreciation (allocation) period	Year	Year	Year	……
1	Joint venture/affiliated company A – Fixed Asset 1 – Fixed Asset 2 – ……
	Add up the annual allocations
2	Joint venture company B – Fixed Asset 1 – Fixed Asset 2 – …….
	Add up the annual allocations
3	Joint venture company C – Fixed Asset 1 – Fixed Asset 2 – …….
	Add up the annual allocations

– The basis for recording in the ledger the allocation of differences between the fair value and book value of each fixed asset arising from the purchase of an investment in a joint venture or associated company is the documents related to the investment purchase transaction, and documents determining the fair value of the net assets that can be determined.

– The data in this table is included in the table for determining the profit or loss share in the joint venture or associated company.

– The entity must determine the difference between the fair value and the book value of each fixed asset, and the depreciation period for fixed assets of the joint venture or associated company.

5. Table for determining profit or loss in joint ventures and associated companies.

Joint venture, affiliated company ………………..

Fiscal year ……………

No.	Content adjustments	This year	Last year
1	The portion of profit or loss in a joint venture or associated company during the period.
2	Allocate the difference between the fair value and the book value of assets and liabilities.
3	Dividends, distributed profits
4	Other upward and downward adjustments
5	Add the adjustments

– The “Table for determining profit or loss in joint ventures and associated companies” is the basis for recording in column 5 of the “Detailed accounting ledger of investments in associated companies”.

– This table reflects the adjustments made to the value of investments in joint ventures and associated companies during the period and is recorded in the consolidated income statement.

– Dividends and profits distributed from joint ventures and associated companies are adjusted downwards to reduce the value of the investment in the joint venture or associated company.