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| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No. 167/2000/QD-BTC | Hanoi, October 25, 2000 |
PROMULGATING THE ENTERPRISES’ FINANCIAL REPORT REGIME
THE FINANCE MINISTER
Pursuant to the State Enterprises Law of April 20, 1995;
Pursuant to Enterprises Law No.13/1999/QH10 of June 12, 1999;
Pursuant to the Accounting and Statistics Ordinance promulgated by Order No.06-LCT/HDNN of May 20, 1988 of the State Council and the Regulation on organization of State accounting, issued together with Decree No.25-HDBT of March 18, 1989 of the Council of Ministers (now the Government);
Pursuant to Decree No.24/2000/ND-CP of July 31, 2000 of the Government detailing the implementation of the Law on Foreign Investment in Vietnam;
Pursuant to Decree No.15/CP of March 2, 1993 of the Government defining the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;
Pursuant to Decree No.178/CP of October 28, 1994 of the Government defining the functions, tasks and organizational apparatus of the Finance Ministry;
To meet the demand for supply of information in service of the work of economic and financial management of enterprises and relevant subjects, at the proposal of the director of the Accounting Regime Department and the director of the Office of the Finance Ministry,
DECIDES:
Article 1.- To promulgate the Enterprises’ Financial Report Regime applicable to all enterprises in all domains and of all economic sectors. The enterprises’ financial report system includes:
- The general provisions;
- The system of financial report forms;
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Article 2.- The companies and corporations shall base themselves on the financial report regime applicable to enterprises to study, concretize and elaborate the system of financial reports suitable to the production and business characteristics and management requirements of each branch, each field of operation for application after they obtain written consents of the Finance Ministry.
Article 3.- The enterprises’ financial report regime promulgated together with this Decision shall be applied nationwide as from January 1st, 2001. The regulations on enterprises’ financial report regime promulgated together with this Decision shall replace the regulations on the financial report system promulgated together with Decision No.1141/TC/QD/CDKT of November 1, 1995 and Circulars amending and supplementing Decision No.1141/TCQD/CDKT of the Finance Ministry. The branches, companies and corporations that have specific financial report regimes already approved by the Finance Ministry or the previous regulations shall have to base themselves on the financial report regime promulgated together with this Decision to make proper amendments and supplements.
Article 4.- The People’s Committees of the provinces and centrally-run cities shall have to direct and deploy the implementation of the enterprises’ financial report regime at units in areas under their respective management.
The director of the Accounting Regime Department, the director of the Ministry’s Office, the director of the Enterprises’ Finance Department, the General Director of Tax, the director of the Banks’ Finance Department and the financial organizations shall have to guide and organize the implementation of this Decision.
FOR THE FINANCE MINISTER
VICE MINISTER
Tran Van Ta
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I. THE PURPOSE OF MAKING FINANCIAL REPORTS
The enterprises’ financial report system is made for the following purposes:
1. To sum up and present in a general and comprehensive manner the situation of assets, capital sources, debts as well as the production and business situation and results of enterprises in an accounting period.
2. To supply major economic and financial information for the evaluation of the situation and results of operation of enterprises, the evaluation of the real financial situation of enterprises in the past operational period and anticipations for the future. The information of the financial reports shall serve as important basis for making decisions on management, administration of production and business activities or investment in enterprises by enterprise owners, investors, current and future creditors of enterprises.
II. CONTENTS OF THE FINANCIAL REPORT SYSTEM
1. The financial reports prescribed for the enterprises include 4 report forms:
- The accounting balance sheet Form No. B01-DN
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- The monetary flow Form No. B03-DN
- The financial report exposition Form No. B09-DN
Besides, to meet the requirements of economic and financial management, the requirements of direction and administration, the branches, corporations, production groups, unions of enterprises, joint-venture companies… may additionally prescribe other detailed financial reports.
2. The contents, calculation methods, presentation forms of indexes prescribed in this regime for each report shall uniformly apply to all enterprises.
In the course of application, if deeming it necessary, the enterprises may supplement and amend or detail the indexes in a way suitable to their respective production and business characteristics, which, however, must be approved in writing by the Finance Ministry.
III. RESPONSIBILITY AND TIME LIMITS FOR MAKING AND SENDING FINANCIAL REPORTS
All enterprises must make and send their financial reports in strict accordance with the provisions of this Regime. Particularly for the monetary flow report, it is temporarily not stipulated as the compulsory report to be made and sent, but enterprises are encouraged to make and use the monetary flow report.
1. The time limits for making and sending financial reports by enterprises:
The enterprises’ financial reports must be made and sent at the end of every quarter and fiscal year to State management bodies and superior enterprises as prescribed. Where an enterprise has attached companies, the copies of the attached companies’ financial reports of the same quarter and the same year must also be sent.
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- For enterprises, which practice independent or dependent accounting and are attached to corporations, and enterprises which practice independent accounting and are not attached to corporations, the time limit for sending their financial reports shall be 20 days at most as from the end of the quarter;
- For corporations, the time limit for sending their quarterly financial reports shall be 45 days at most as from the end of the quarter.
1.2. The annual financial reports:
a/ For State enterprises:
- For enterprises, which practice independent or dependent accounting and are attached to corporations, and enterprises, which practice independent accounting and are not attached to corporations, the time limit for sending their annual financial reports shall be 30 days at most as from the end of the fiscal year;
- For corporations, the time limit for sending their annual financial reports shall be 90 days at most as from the end of the fiscal year.
b/ For private enterprises and partnerships, the time limit for sending their annual financial reports shall be 30 days at most as from the end of the fiscal year.
c/ For limited liability companies, joint stock companies, foreign-invested enterprises and cooperatives of various types, the time limit for sending their annual financial reports shall be 90 days at most as from the end of the fiscal years.
1.3. For enterprises whose fiscal years do not end on December 31 every year, they must send their financial reports of the quarter ending on December 31 and the accumulative figures from the beginning of their fiscal years to the end of December 31.
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Types of enterprises
Time limit for report making
Finance body (1)
Tax Department (2)
Statistical bodies
Superior enterprises (3)
Business registries
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Quarterly, Annually
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x
x
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x
2. Foreign-invested enterprises
Annually
x
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x
x
3. Enterprises of other types
Annually
x
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(1) - State enterprises stationing in provinces and centrally-run cities, must make and send their financial reports to the provincial/municipal Finance Services. State enterprises run by the central government, must also send their financial reports to the Finance Ministry (The Enterprises’ Finance Department).
- For State enterprises of such types as the commercial banks, the construction lottery companies, the credit institutions, the insurance enterprises, the securities trading firms, they must send their financial reports to the Finance Ministry (The Banks’ and Financial Organizations’ Finance Department). Particularly for State securities trading firms, they must also send their financial reports to the State Securities Commission.
(2) The enterprises shall have to send their financial reports to local tax offices. For corporations 90 and 91, they must also send their financial reports to the Finance Ministry (the General Department of Tax).
(3) For enterprises that have audited their financial reports, they must also send the reports on the auditing results together with the financial reports to the State management bodies and their superior enterprises.
SYSTEM OF FINANCIAL REPORT FORMS
Form No. B01-DN: The accounting balance sheet
Form No. B02-DN: The business operation results
Form No. B03-DN: The monetary flow
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All these forms are not printed herein.
CONTENTS AND METHODS OF MAKING FINANCIAL REPORTS THE ACCOUNTING BALANCE SHEET
(Form No. B01-DN)
1. The nature and purpose of the accounting balance sheet:
The accounting balance sheet is the general financial report, generally reflecting the entire value of existing assets and the sources from which such assets of the enterprise are created at a given point of time.
The data on the accounting balance sheet show the entire value of the existing assets of the enterprise according to the structure of assets, capital sources and the structure of the capital sources formulated from such assets. Based on the accounting balance sheet, general remarks and assessment of the financial situation of the enterprise can be made.
2. The structure of the accounting balance sheet:
The accounting balance sheet is divided into two parts: The Assets Part and the Capital Sources Part.
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The indexes in the Assets Part reflect the entire value of the existing asset of the enterprise at the time of reporting according to the asset structure and form of existence in the course of business operation of the enterprise. The assets are divided into:
A: Moveable assets and short-term investment
B: Fixed assets and long-term investment
It reflects the sources which formulate the existing assets of the enterprise at the time of reporting. The capital source indexes demonstrate the legal responsibility of the enterprise towards the assets being managed and used by the enterprise. The capital sources are divided into:
A: Debts to be paid
B: Owners’ capital sources
Each part of the accounting balance sheet reflects in three vertical columns: The code number, the figures at the beginning of the year and the figures at the end of the period (quarter, year).
3. Data used as basis for making the accounting balance sheet:
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- Based on the accounting balance sheet of the preceding period (preceding quarter, preceding year).
4. The contents and methods of calculating and inscribing indexes in the accounting balance sheet:
A. THE MOVEABLE ASSETS AND SHORT-TERM INVESTMENT (CODE 100)
It reflects the total value of moveable assets and short-term investments by the time of reporting, including capital in cash, short-term investments, amounts to be collected and value of the assets reserved for the process of production and business, public-service expenditures already spent but not yet settled.
Code 100 = Code 110 + Code 120 + Code 130 + Code 140 + Code 150 + Code 160.
This is the general index reflecting the total amount of available money of the enterprise, including cash, bank deposit and money on transfer.
Code 110 = Code 111 + Code 112 + Code 113.
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This reflects the amounts of cash and bank notes actually left in funds (including both Vietnamese and foreign currencies); value of gold, silver, precious metals, gems, being kept in funds.
The data to be inscribed in the “Cash” index shall be the Debit balance of Account 111 “Cash” on the Ledger.
2. Bank deposit (Code 112):
This reflects the net amount of money deposited at banks, including both Vietnamese and foreign currencies; the value of gold, silver, precious metals, gems still deposited at banks.
Where an enterprise deposits money at other credit institutions, the deposit credit balance by the time of reporting must also be reflected in this index.
The data to be inscribed in the “Bank deposit” index shall be the Debit balance of Account 112 “Bank deposit” on the Ledger.
3. Money on transfer (Code 113):
This reflects the amounts of cash, checks being on transfer or going through procedures at bank (such as the payment cards, credit cards), including both Vietnamese and foreign currencies.
The data to be inscribed in the “Money being on transfer” index shall be the debit balance of Account 113 “Money on transfer” on the Ledger.
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This is the general index reflecting the value of short-term financial investments (after subtracting the price-reduction reserves), including securities investment, short-term loans and other short-term investments. The short-term investments reflected in this section are the investments with the capital recovery time limits of under one year or being equal to a business cycle.
Code 120 = Code 121 + Code 128 + Code 129.
1. Short-term securities investment (Code 121):
This reflects the value of the money amounts for purchase of shares and bonds with the capital recovery time limits of under one year or shares and bonds bought in for purpose of selling them at any time.
The data to be inscribed in this index shall be the Debit balance of Account 121 “Short-term securities investment” on the Ledger.
2. Other short-term investments (Code 128):
This reflects the value of other short-term investments of the enterprise.
The data to be inscribed in the “Other short-term investments” index shall be the Debit balance of Account 128 “Other short-term investments” on the Ledger.
3. Short-term investment price reduction reserves (Code 129):
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The data to be inscribed in the “Short-term investment price reduction reserve” index shall be the Credit balance of Account 129 “Short-term investment price reduction reserve” on the Ledger.
III. AMOUNTS TO BE COLLECTED (CODE 130)
This is the general index reflecting the total value of the amounts to be collected from customers (after subtracting the bad debts reserve), the amounts paid in advance to sellers….
Code 130 = Code 131 + Code 132 + Code 133 + Code 134 + Code 138 + Code 139.
1. To be collected from customers (Code 131):
This reflects the amounts of money to be collected from buyers at the time of reporting.
The data to be inscribed in the “To be collected from customers” index shall be based on the total Debit balance of Account 131 “To be collected from customers” opened for every customer on the detailed accounting book of Account 131.
2. Paid in advance to sellers (Code 132):
This reflects the amounts of money paid in advance to sellers while products, goods and/or services are not yet received by the time of reporting.
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3. Deducted value- added tax (Code 133):
The “Deducted value-added tax” index is used to reflect the VAT amount to be still deducted and the VAT amount still to be refunded by the end of the reporting period.
The data to be inscribed in the “Deducted value-added tax” shall be based on the Debit balance of Account 133 “Deducted value-added tax” on the Ledger by the end of the accounting period.
4. To be collected internally (Code 134):
This is the general index reflecting the amounts to be collected internally between the principal units and attached units as well as among attached units in the relationship regarding capital allocation and other payments.
Code 134 = Code 135 + Code 136.
4.1. Business capital at attached units (Code 135):
This index, which is only inscribed on the accounting balance sheet of the principal unit, reflects the business capital amount already assigned to the attached units. When making the accounting balance sheet of the entire enterprise, this index shall be cleared against the business capital source index (Code 411) on the accounting balance sheets of the attached units, the received capital portion of the principal unit.
The data to be inscribed in the “Business capital at attached units” index shall be the Debit balance of Account 1361 “Business capital at attached units” on the Ledger.
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This reflects the amounts to be collected between the principal units and attached units as well as among attached units in the payment relations outside the relationship of capital assignment.
The data to be inscribed in the “Other to be internally collected amounts” index shall be the Debit balance of Account 1368 “Other to be internally collected amounts” on the Ledger.
5. Other to be- collected amounts (Code 138):
This reflects other amounts to be collected from relevant subjects.
The data to be inscribed in the “Other to be-collected amounts” index shall be the debit balance of Account 138 “Other to be-collected amounts”, Account 338 “Other amounts to be repaid, to be remitted” and other payment accounts, according to details on each to be- collected object on the detailed accounting book.
6. Bad debt reserves (Code 139):
This reflects the reserves for short-term bad debts by the time of reporting. This index’s figures shall be inscribed in negative numbers in form of recording in bracket: (***).
The data to be inscribed in the “Bad debt reserves” index shall be the Credit balance of Account 139 “Bad debt reserves” on the Ledger.
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Code 140 = Code 141 + Code 142 + Code 143 + Code 144 + Code 145 + Code 146 + Code 147 + Code 149:
1. Purchased goods being en route (Code 141):
This reflects the value of supplies and goods which have been bought with invoices, with payment already made or approved but not yet put into warehouses.
The data to be inscribed in the “Purchased goods being en route” index shall be the Debit balance of Account 151 “Purchased goods being en route” on the Ledger.
2. Raw materials, materials in stock (Code 142):
This reflects the value of assorted raw materials and materials left in stock by the time of reporting.
The data to be inscribed in the “Raw materials, materials in stock” index shall be the Debit balance of Account 152 “Raw materials, materials” on the Ledger.
3. Instruments, tools in stock (Code 143):
This reflects the value of assorted labor instruments and tools left unused in stock by the time of reporting.
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4. Costs of unfinished production, business (Code 144):
This reflects the production costs of the products which are being manufactured or the costs of services which have not yet been completed by the time of reporting.
The data to be inscribed in the “Costs of unfinished production, business” index shall be the Debit balance of Account 154 “Costs of unfinished production, business” on the Ledger.
5. Finished products left in stock (Code 145):
This reflects the value of finished products manufactured by the enterprise, which have been still left in stock by the time of reporting.
The data to be inscribed in the “Finished products left in stock” index shall be the Debit balance of Account 155 “Finished products” on the Ledger.
6. Goods in stock (Code 146):
This reflects the value of unsold goods still left in stocks and shops by the time of reporting.
The data to be inscribed in the “Goods in stock” index shall be the Debit balance of Account 156 “Goods” on the Ledger.
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This reflects the value of finished products, goods being delivered for sale or services already provided but with payment not yet approved by the time of reporting.
The data to be inscribed in the “Goods delivered for sale” index shall be the Debit balance of Account 157 “Goods delivered for sale” on the Ledger.
8. Stock goods price reduction reserves (Code 149):
This reflects the reserves for reduction of prices of assorted goods left in stock by the time of reporting. This index’s figures shall be inscribed in negative number in form of recording in bracket: (***).
The data to be inscribed in the “Stock goods price reduction reserves” index shall be the Credit balance of Account 159 “Stock goods price reduction reserves” on the Ledger.
V. OTHER CURRENT ASSETS (CODE 150)
This is the general index reflecting the value of other current assets of various kinds, which have not yet been reflected in the above indexes.
Code 150 = Code 151 + Code 152 + Code 153 + Code 154 + Code 155.
1. Advance (Code 151):
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The data to be inscribed in the “Advance” index shall be the Debit balance of Account 141 “Advance” on the Ledger.
2. Expenses paid in advance (Code 152):
This reflects the amounts of money already paid for a number of expenses but by the end of the accounting period not yet calculated into the production and business costs of the reporting period.
The data to be inscribed in the “Expenses paid in advance” index shall be the Debit balance of Account 1421 “Expenses paid in advance” on the Ledger.
3. Expenses waiting for being carried forward (Code 153):
This reflects the value of expenses for goods sale and enterprise management, which wait for being carried forward to the next accounting year.
The data to be inscribed in the “Expenses waiting for being carried forward” index shall be the Debit balance of Account 1422 “Expenses waiting for being carried forward” on the Ledger.
4. Deficit assets awaiting the handling (Code 154):
This reflects the value of assets deficient, lost and not yet handled by the time of reporting.
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5. Assets put on short-term pledge, security, collateral (Code 155):
This reflects the value of assets put on short-term pledge, security or collateral by the time of reporting.
The data to be inscribed in the “Assets put on short-term pledge, security, collateral” index shall be the Debit balance of Account 144 “Short-term pledge, security, collateral” on the Ledger.
VI. PUBLIC-SERVICE EXPENDITURE (CODE 160)
This is the general index reflecting the total expenditure with the public-service capital sources and the project funding sources, which have not yet been settled by the time of reporting.
Code 160 = Code 161 + Code 162.
1. The preceding year’s public-service expenditure (Code 161):
This reflects the total expenditure with the public-service capital sources and the project funding sources, allocated in the preceding year but not yet settled by the time of reporting.
The data to be inscribed in the “Preceding year’s public-service expenditure” index shall be the Debit balance of Account 1611 “Preceding year’s public-service expenditure” on the Ledger.
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This reflects the total expenditure with the public-service capital sources and the project funding sources, allocated in the reporting year.
The data to be inscribed in the “Current year’s public-service expenditure” index shall be the Debit balance of Account 1612 “Current year’s public-service expenditure” on the Ledger.
B. FIXED ASSETS AND LONG-TERM INVESTMENT (CODE 200)
This is the general index reflecting the entire residual value of the fixed assets, the long-term financial investment, the expenses for unfinished capital construction as well as the amounts of long-term security and collateral of the enterprise by the time of reporting.
Code 200 = Code 210 + Code 220 + Code 230 + Code 240.
This is the general index reflecting the total residual value (the cost price minus the accumulative tear and wear value) of the fixed assets of various kinds by the time of reporting.
Code 210 = Code 211 + Code 214 + Code 217.
1. Tangible fixed assets (Code 211):
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Code 211 = Code 212 + Code 213.
1.1. Cost price (Code 212):
This reflects the total cost prices of all kinds of tangible fixed assets by the time of reporting.
The data to be inscribed in the “Cost price” index shall be the Debit balance of Account 211 “Tangible fixed assets” on the Ledger.
1.2. The accumulative tear and wear value (Code 213):
This reflects the total accumulative tear and wear value of all kinds of tangible fixed assets by the time of reporting. This index’s figure shall be inscribed in negative number in form of recording in bracket: (***).
The data to be inscribed in the “Accumulative tear and wear value” index shall be the Credit balance of Account 2141 “Tangible fixed asset tear and wear” on the Ledger.
2. Financial leasing fixed assets (Code 214):
This is the general index reflecting the total residual value of all kinds of financial leasing fixed assets by the time of reporting.
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2.1. Cost price (Code 215):
This reflects the entire cost prices of all kinds of financial leasing fixed assets by the time of reporting.
The data to be inscribed in the “Cost price” index shall be the Debit balance of Account 212 “ Financial leasing fixed assets” on the Ledger.
2.2. Accumulative tear and wear value (Code 216):
This reflects the entire accumulative tear and wear value of all kinds of financial leasing fixed assets by the time of reporting. This index’s figure shall be inscribed in negative number in form of recording in bracket: (***).
The data to be inscribed in the “Accumulative tear and wear value” index shall be the Credit balance of Account 2142 “Financial leasing fixed asset tear and wear” on the Ledger.
3. Intangible fixed assets (Code 217):
This is the general index reflecting the entire residual value of all kinds of intangible fixed assets by the time of reporting such as: Expenses for establishment, invention patents, expenses for trade advantages….
Code 217 = Code 218+ Code 219.
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This reflects the entire cost prices of all kinds of intangible fixed assets by the time of reporting.
The data to be inscribed in the “Cost price” index shall be the Debit balance of Account 213 “Intangible fixed assets” on the Ledger.
3.2. The accumulative tear and wear value (Code 219):
This reflects the entire tear and wear value of all kinds of intangible fixed assets by the time of reporting. This index’s figure shall be inscribed in negative number in form of recording in bracket: (***).
The data to be inscribed in the “Accumulative tear and wear value” index shall be the credit balance of Account 2143 “ Intangible fixed asset tear and wear” on the Ledger.
II. LONG-TERM FINANCIAL INVESTMENTS (CODE 220)
This is the general index reflecting the value of various kinds of long-term financial investment by the time of reporting such as capital contribution to joint ventures, long-term securities investment, long-term loans…
Code 220 = Code 221 + Code 222 + Code 228 + Code 229.
1. Long-term securities investment (Code 221):
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The data to be inscribed in the “Long-term securities investment” index shall be the Debit balance of Account 221 “Long-term securities investment” on the Ledger.
2. Capital contribution to joint ventures (Code 222):
This reflects the value of assets in kind and in cash, which the enterprise contributes as capital to joint-ventures with other enterprises.
The data to be inscribed in the “Capital contribution to joint ventures” index shall be the Debit balance of Account 222 “Capital contribution to joint ventures” on the Ledger.
3. Other long-term investments (Code 228):
This reflects the value of other long-term investments by the time of reporting.
The data to be inscribed in the “Other long-term investments” index shall be the Debit balance of Account 228 “Other long-term investments” on the Ledger.
4. Long-term investment price reduction reserves (Code 229):
This reflects the reserves for the price reduction of long-term investments by the time of reporting. This index’s figure shall be inscribed in negative number in form of recording in bracket: (***).
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III. EXPENSES FOR UNFINISHED CAPITAL CONSTRUCTION (CODE 230)
This reflects the total value of fixed assets being procured, expenses for capital construction investment, expense for overhauls of fixed assets, which have been unfinished or already finished but neither handed over nor put into use.
The data to be inscribed in the “Expenses for unfinished capital construction” index shall be the Debit balance of Account 241 “Unfinished capital construction” on the Ledger.
IV. LONG-TERM COLLATERAL, SECURITY AMOUNTS (Code 240)
This reflects amounts deposited by the enterprise as long-term collateral and/or security by the time of reporting.
The figure to be inscribed in the “Long-term collateral, security amounts” index is the Debit balance of Account 244 “Long-term collateral, security amounts” on the Ledger.
Total assets (Code 250)
This reflects the total net value of the existing assets of the enterprise by the time of reporting, including moveable assets and fixed assets.
Code 250 = Code 100 + Code 200.
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A. DEBTS TO BE REPAID (CODE 300)
This is the general index reflecting the total amounts payable by the time of reporting, including: Short-term debts and long-term debts.
Code 300 = Code 310 + Code 320 + Code 330.
I. SHORT- TERM DEBTS (CODE 310)
This is the general index reflecting the total value of payable debts with term of under one year or within a business cycle, by the time of reporting.
Code 310 = Code 311 + Code 312 + Code 313 + Code 314 + Code 315 + Code 316 + Code 317 + Code 318.
1. Short-term loans (Code 311):
This reflects the total value of the amounts borrowed by the enterprise as short-term loans from banks, financial companies and other subjects by the time of reporting.
The data to be inscribed in the “Short-term loans” index shall be the Credit balance of Account 311 “Short-term loans” on the Ledger.
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This reflects the value of long-term debts which turn due in the next fiscal year.
The data to be inscribed in the “Due long-term debts” index shall be the Credit balance of Account 315 “Due long-term debts” on the Ledger.
3. Payable to sellers (Code 313):
This reflects the amounts to be paid to the sellers by the time of reporting.
The data to be inscribed in the “Payable to the sellers” index shall be the total of Credit balances of Account 331 “Payable to sellers” opened for every seller on the detailed accounting book of Account 331.
4. Paid in advance by buyers (Code 314):
This index reflects the total amount of money paid in advance by the buyers for the purchase of products, goods and services or the property rentals paid in advance by the time of reporting.
The data to be inscribed in the “Paid in advance by buyers” index shall be based on the Credit balance of Account 131 “To be collected from customers” opened for every customer on the detailed accounting book of Account 131 and the Credit balance of Account 3387 “Turnover received in advance” on the Ledger.
5. Taxes and amounts payable to the State (Code 315):
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The data to be inscribed in the “Taxes and amounts payable to the State” index shall be the Credit balance of Account 333 “Taxes and amounts payable to the State” on the Ledger.
6. Payable to employees (Code 316):
This reflects the amounts to be paid by the enterprise to employees by the time of reporting, including payable wages, allowances…
The data to be inscribed in the “Payable to employees” index shall be the Credit balance of Account 334 “Payable to employees” on the Ledger.
7. Payable to internal units (Code 317):
This reflects the payable debt amounts outside the capital-receiving operations between the principal unit and attached units or among attached units within the enterprise. When making the accounting balance sheet of the entire enterprise, this index shall be cleared against the to be-collected from internal units index (other internal collections) on the accounting balance sheets of the principal unit and attached units.
The data to be inscribed in the “Payable to internal units” index shall be the Credit balance of Account 336 “Internally payable” on the Ledger.
8. Other amounts to be paid, to be remitted (Code 318):
This reflects the other payable, remittable amounts other than payable debts already reflected in the above indexes.
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II. LONG-TERM DEBTS (CODE 320)
This is the general index reflecting the total value of all long-term debts of the enterprise, including debts with term of over one year or over one business cycle, by the time of reporting.
Code 320 = Code 321 + Code 322.
1. Long-term loans (Code 321):
This reflects the long-term loans borrowed by the enterprise from banks, financial companies and other subjects.
To be inscribed in the “Long-term loans” index shall be the Credit balance of Account 341 “Long-term loans” on the Ledger.
2. Long-term debts (Code 322):
This reflects the long-term debts owed by the enterprise such as the amount to be paid for the financial leasing fixed assets….
The data to be inscribed in the “Long-term debts” index shall be the Credit balance of Account 342 “Long-term debts” on the Ledger.
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This is the general index reflecting the value of the payable expenses, the redundant assets awaiting the handling, the long-term collateral and security amounts.
Code 330 = Code 331 + Code 332 + Code 333.
1. Payable expenses (Code 331):
This reflects the value of amounts pre-calculated into the production and business costs but not yet actually spent by the time of reporting.
The data to be inscribed in the “Payable expenses” index shall be based on the Credit balance of Account 335 “Payable expenses” on the Ledger.
2. Redundant assets awaiting the handling (Code 332):
This reflects the value of assets detected as surplus, for which the cause is not yet identified and which awaits the handling, by the time of reporting.
The data to be inscribed in the “Surplus assets awaiting the handling” index shall be based on the Credit balance of Account 3381 “Surplus assets awaiting the handling” on the Ledger.
3. Taken as long-term collateral, security (Code 333):
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The data to be inscribed in the “Long-term collateral, security” index shall be based on the Credit balance of Account 344 “Taken as long-term collateral, security” on the Ledger.
B. OWNERS’ CAPITAL SOURCES (CODE 400)
This is the general index reflecting the entire capital sources owned by the enterprise owner, the enterprise’s funds and the public-service funding allocated by the State budget and the managerial funding remitted by the attached units.
Code 400 = Code 410 + Code 420.
I. SOURCES OF CAPITAL, FUNDS (CODE 410)
This is the general index reflecting the entire capital sources owned by the enterprise owner and the funds of the enterprise, including business capital sources, development investment fund, financial reserve fund.
Code 410 = Code 411 + Code 412 + Code 413 + Code 414 +Code 415+ Code 416 + Code 417.
1. Business capital sources (Code 411):
This is the index reflecting the entire business capital sources of the enterprise, allocated by the State budget (for State enterprises), contributed as legal capital by investors (for enterprises with foreign investment capital), contributed as share capital by shareholders (for companies operating under the Enterprise Law) or capital of the owner him-/herself….
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2. Difference resulting from asset re-evaluation (Code 412):
This reflects the difference resulting from re-evaluation of assets (including fixed assets and moveable assets) which have not yet been handled by the time of reporting.
The data to be inscribed in the “Difference resulting from asset re-evaluation” index shall be the Credit balance of Account 412 “Difference resulting from asset re-evaluation” on the Ledger. Where Account 412 has the Debit balance, the figure of this index shall be inscribed in negative number in form of recording in bracket: (***).
3. Exchange rate difference (Code 413):
This reflects the foreign exchange rate difference arising due to the currency conversion rate when recording the accounting books, which have not yet been handled by the time of reporting.
The data to be inscribed in the “Exchange rate difference” index shall be the Credit balance of Account 413 “Exchange rate difference” on the Ledger. Where Account 413 has the Debit balance, this index’s figure shall be inscribed in negative number in form of recording in bracket: (***).
4. Development investment fund (Code 414):
This reflects the amount of money in the development investment fund, not yet used by the time of reporting.
The data to be inscribed in the “Development investment fund” index shall be the credit balance of Account 414 “Development investment fund” on the Ledger.
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This reflects the amount of money in the financial reserve fund, which has not yet been used by the time of reporting.
The data to be inscribed in the “Financial reserve fund” index shall be the Credit balance of Account 415 “Financial reserve fund” on the Ledger.
6. Profits not yet distributed (Code 416):
This reflects the amount of profits (or losses) neither settled nor distributed by the time of reporting.
The data to be inscribed in the “Profits not yet distributed” index shall be the Credit balance of Account 421 “Profits not yet distributed” on the Ledger. Where Account 421 has the Debit balance, this index’s figure shall be written in negative number in form of recording in bracket: (***).
7. Investment capital sources for capital construction (Code 417):
This reflects the total capital amount invested in the capital construction, which is available at the time of reporting.
The data to be inscribed in the “Investment capital sources for capital construction” index shall be the Credit balance of Account 441 “Investment capital sources for capital construction” on the Ledger.
II. OTHER FUNDING SOURCES, FUNDS (CODE 420)
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Code 420 = Code 421 + Code 422 + Code 423 + Code 424 + Code 427.
1. Severance allowance reserve fund (Code 421):
This reflects the amount of money in the severance allowance reserve fund, not yet used by the time of reporting.
The data to be inscribed in the “Severance allowance reserve fund” index shall be the credit balance of Account 416 “Severance allowance reserve fund” on the Ledger.
2. Reward, welfare funds (Code 422):
This reflects the amounts of money in the reward, welfare funds, not yet used by the time of reporting.
The data to be inscribed in the “Reward, welfare funds” index shall be the Credit balance of Account 431 “Reward, welfare funds” on the Ledger.
3. Superior level’s management fund (Code 423):
This reflects the total management funding of a corporation, remitted by its member units, which has been spent but not yet settled and carried forward or not yet used by the time of reporting.
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4. Public-service funding sources (Code 424):
This is the general index reflecting the total amount of public-service funding and project funding, which were allocated in the preceding year, already spent, but not yet settled, and the public-service funding allocated in the current year by the time of reporting.
Code 424 = Code 425 + Code 426.
4.1. The previous year’s public-service funding (Code 425):
This reflects the public-service funding and project funding, allocated in the previous year, already spent, but not yet settled by the time of reporting.
The data to be inscribed in the “Previous year’s public-service funding” index shall be the Credit balance of Account 4611 “Previous year’s public-service funding” on the Ledger.
4.2. The current year’s public-service funding (Code 426):
This reflects the public-service funding and the project funding already allocated in the current year by the time of reporting.
The data to be inscribed in the “Current year’s public-service funding” index shall be the Credit balance of Account 4612 “The current year’s public-service funding” on the Ledger.
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This reflects the total funding already used to formulate the existing fixed assets by the time of reporting.
The data to be inscribed in the “Funding sources already used for formulation of fixed assets” index shall be the Credit balance of Account 466 “Funding sources already used for formulation of fixed assets” on the Ledger.
Total capital sources (Code 430).
This reflects the total of funding sources used to formulate fixed assets of the enterprise by the time of reporting.
Code 430 = Code 300 + Code 400.
5. The contents and methods of calculating and inscribing indexes outside the accounting balance sheets:
The indexes outside the accounting balance sheet include a number of indexes reflecting assets not owned by the enterprise but being managed and used by the enterprise, and a number of supplementary indexes which cannot be reflected in the accounting balance sheets:
1. Hired assets:
This reflects the value of assets hired by the enterprise from other units, individuals for use in service of production and business activities of the enterprise, not in the form of financial leasing.
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2. Supplies, goods kept for others or received for processing:
This reflects the value of supplies and/or goods the enterprise keeps for other units and/or individuals or the value of raw materials, materials received by the enterprise for the performance of the processing contracts with other units and/or individuals.
The data to be inscribed in this index shall be taken from the Debit balance of Account 002 “Supplies, goods kept for others or received for processing” on the Ledger.
3. Goods taken for sale, entrusted sale for others:
This reflects the value of goods taken by the enterprise from other units and/or individuals for sale or entrusted sale for the latter.
The data to be inscribed in this index shall be taken from the Debit balance of Account 003 “Goods taken for sale, entrusted sale for others” on the Ledger.
4. Bad debts already handled:
This reflects the value of the to be- collected amounts, which cannot be recovered, have been handled by crossing out from books but must be further monitored for recovery.
The data to be inscribed in this index shall be taken from the Debit balance of Account 004 “Bad debts already handled” on the Ledger.
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This reflects the value of assorted foreign currencies being owned by the enterprise (cash, deposit money) in original currencies for each kind of currency specifically such as USD, DM,…, one line for each kind of original currency.
The data to be inscribed in this index shall be taken from the Debit balance of Account 007 “Assorted foreign currencies” on the Ledger.
6. Levels of remaining funding:
This reflects the levels of funding allocated by the State budget, which have not yet been withdrawn by the enterprise for use according to each kind of funding: public-service, capital construction,…
The data to be inscribed in this index shall be taken from the Debit balance of Account 008 “Funding levels” on the Ledger.
7. Existing basic depreciation capital source:
This reflects the amount of basic depreciation of fixed assets, which have already been deducted, not yet used and progressive by the time of reporting, of the State enterprises.
The data to be inscribed in this index shall be taken from the Debit balance of Account 009 “Existing basic depreciation capital source” on the Ledger.
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(Form No. B02-DN)
1. The nature and significance of the business operation result report:
The report on business operation results is a general financial report, which reflects the general business situation and results of the enterprise in an accounting period, detailing according to principal business operation and other operations; the situation of fulfilling obligations towards the State regarding taxes and other remittances.
2. The structure of a business operation result report:
A business operation result report is composed of three parts:
This reflects situation and results of the enterprise’s business operation, including business and other activities.
All indexes in this part shall present: The total amounts arising in the reporting period; the figures of the previous period (for comparison); the progressive figure from the beginning of the year to the end of the reporting period.
Part II. THE SITUATION OF FULFILLING OBLIGATIONS TOWARDS THE STATE:
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All the indexes in this part shall present: The amount to be paid at the beginning of the period; the payable amount arising in the reporting period; the amount already paid in the reporting period; the amount payable progressively from the beginning of the year and the amount already paid progressively from the beginning of the year to the end of the reporting period; the remaining amount to be paid at the end of the reporting period.
Part III. VAT TO BE DEDUCTED, VAT TO BE REFUNDED, VAT TO BE REDUCED, VAT ON GOODS SOLD DOMESTICALLY:
This reflects the VAT amount to be deducted, already deducted, further deducted at the end of the period; the VAT amount to be refunded, already refunded, further refunded at the end of the period; the VAT amount to be reduced, already reduced, further reduced at the end of the period; the VAT amount on goods domestically sold, payable at the beginning of the period, the arising output VAT, the VAT on domestically sold goods already paid into the State budget and to be further paid at the end of the period.
3. Sources of data for report making:
- Based on the business operation result report of the previous period.
- Based on the accounting books in the period for accounts of from type 5 to type 9 and Account 133 “VAT to be deducted”, Account 333 “Taxes and amounts to be paid to the State”.
4. The content and method of compiling indexes in the business operation result report:
The data to be inscribed in column 4 (Previous period) of Part I “Profit, loss” of the current period’s report are based on the data inscribed in column 3 “Current period” of this report of the previous period according to each appropriate index.
The data to be inscribed in column 5 (progressive from the beginning of the year) of Part I “Profit, loss” of the current period’s report on business operation results, are based on the data inscribed in column 5 (Progressive from the beginning of the year) of this report of the previous period plus (+) the data inscribed in column 3 “Current period”, the found results shall be inscribed in column 5 of this report of the current period according to each appropriate index.
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The total turnover (Code 01):
This index reflects the total sale value of goods, products and services of the enterprise in the reporting period.
The data to be inscribed in this index shall be the arising progressive figures of the Credits of Account 511 “Sale turnover” and Account 512 “Domestic sale turnover” in the reporting period.
Export turnover (Code 02):
This index reflects the total export turnover in the reporting period.
The data to be inscribed in this index shall be taken from the detailed accounting book of sale turnover, export sale section in the reporting period.
Amounts of reduction, exemption (Code 03):
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Code 03 = Code 05 + Code 06 + Code 07.
Sold goods price reduction (Code 05):
This index reflects the total sale price reduction under the goods sale policy of the enterprise for the volume of goods, products and services sold in the reporting period.
The data to be inscribed in this index shall be the arising progressively figure of the Credit of Account 532 “Sale price reduction” in the reporting period.
The returned goods value (Code 06):
This index reflects the total sale price of the returned goods in the reporting period.
The data to be inscribed in this index shall be the arising progressive number of the Credit of Account 531 “Sold goods returned” in the reporting period.
Payable special consumption tax, export tax (Code 07):
This index reflects the total amount of special consumption tax or export tax payable to the State budget, according to the arising turnover, in the reporting period.
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Net turnover (Code 10):
This index reflects the sale value of goods, products and services minus taxes (special consumption tax, export tax) and reduction and exemption amounts in the reporting period, for use as basis for calculating the results of business operation of the enterprise.
Code 10 = Code 01 - Code 03.
The cost prices of sold goods (Code 11):
This index reflects the total cost prices of goods, production costs of products, direct expenditure of services sold in the reporting period.
The data to be inscribed in this index shall be the progressive number of the Credit of Account 632 “Cost prices of sold goods” in the reporting period (after minusing (-) the purchase value of goods, production costs of the products, the direct expenditure of the service returned in the reporting period) reciprocating the Debit side of Account 911 “Determination of business results”.
Accumulated profits (Code 20):
This index reflects the difference between net turnover and the cost prices of sold goods arising in the reporting period.
Code 20 = Code 10 - Code 11.
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This index reflects the total sale expenses distributed to the volume of goods, finished products and services sold in the reporting period.
The data to be inscribed in this index shall be the total arising figure of the Credit of Account 641 “Sale expenses” and the arising figure of the Credit of Account 1422 “Expenses awaiting settlement and being carried forward (the detailed sale expenses), reciprocating the Debit side of Account 911 “Determination of business results” in the reporting period.
Enterprise management expenses (Code 22):
This index reflects the total enterprise management expense distributed to the volume of goods, finished products and services already sold in the reporting period.
The data to be inscribed in this index shall be the total arising figure of the Credit of Account 642 “Enterprise management expenses” and the arising figure of the Credit of Account 1422 “Expenses awaiting settlement and being carried forward” (the detailed enterprise management expenses), reciprocating the Debit side of Account 911 “Determination of business results” in the reporting period.
Net business operation profits (Code 30):
This index reflects the pre-enterprise income tax financial results of the principal business operation in the reporting period. This index shall be calculated on the basis of accumulated profits minus (-) sale expenses and the enterprise management expenses distributed to goods, finished products and services sold in the reporting period.
Code 30 = Code 20 - (Code 21 + Code 22).
Financial operation income (Code 31):
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The data to be inscribed in this index shall be based on the arising figure on the Debit side of Account 711 “Financial operation income” reciprocating the Credit side of Account 911 “Determination of business results” in the reporting period.
Financial operation expenses (Code 32):
This index reflects the expenses for financial operation.
The data to be inscribed in this index shall be based on the arising figure of the Credit of Account 811 “Financial operation expenses” reciprocating the Debit side of Account 911 “Determination of business results” in the reporting period.
Net profits from financial operation (Code 40):
This index reflects the difference between income and expense of the financial operation in the reporting period.
Code 40 = Code 31 - Code 32.
Irregular incomes (Code 41):
This index reflects the irregular incomes outside the business and financial operations, arising in the reporting period.
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Irregular expenses (Code 43):
This index reflects the irregular expenses, outside business and financial operations, arising in the reporting period.
The data to be inscribed in this index shall be based on the arising figure of the Credit of Account 821 “Irregular expenses” reciprocating the Debit side of Account 911 “Determination of business results” in the reporting period.
Extraordinary profits (Code 50):
This index reflects the difference between the irregular incomes and the irregular expenses arising in the reporting period.
Code 50 = Code 41 - Code 42.
The total pre-tax profit (Code 60):
This index reflects the total profit gained in the period by the enterprise before subtracting the enterprise income tax from business operation as well as financial operation and irregular amounts arising in the reporting period.
Code 60 = Code 30 + Code 40 + Code 50.
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This index reflects the total enterprise income tax amount payable in the reporting period.
The data to be inscribed in this index shall be based on the arising figure of the Credit side of Account 3334 “Enterprise income tax” minus (-) the amount of enterprise income tax reduced or exempted from the payable amount and the difference between the enterprise income tax amount temporarily paid according to the quarterly notice of the tax office which is larger than the actually paid enterprise income tax amount when the annual tax settlement report is approved.
After-tax profit (Code 80):
This index reflects the total net profit from the enterprise’s operations after subtracting the payable enterprise income tax arising in the reporting period.
Code 80 = Code 60 - Code 70.
THE SITUATION OF FULFILLING OBLIGATIONS TOWARDS THE STATE
Column 1- Index:
This column shall be inscribed with amounts payable to the State as prescribed.
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This column shall be inscribed with the code of each reporting index.
Column 3- The remaining amount to be paid at the beginning of the period:
This column reflects the total tax amount and other sums payable at the beginning of the period, according to each item, including the payable amount carried forward from the previous year.
Column 4- Amount payable in the period:
This column reflects the total tax amount and other sums payable (according to each item) arising in the reporting period. The data to be inscribed in this column shall be based on the accounting book of Account 333 “Taxes and amounts payable to the State”.
Column 5- Amount already paid in the period:
This column reflects the total tax amount already paid according to each item payable in the reporting period, including the amount carried forward from the previous period.
Column 6- The progressive amount payable from the beginning of the year:
This column shall be used to reflect assorted taxes and other amounts payable into the State budget progressively from the beginning of the year to the end of the reporting period.
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This column is used to reflect assorted taxes and other amounts already paid into the State budget progressively from the beginning of the year to the end of the reporting period.
Column 8- The remaining amount to be paid by the end of the period:
This column reflects the tax amount and other amounts to be additionally paid by the end of the reporting period, including the remaining payable amount carried forward from the previous period but not yet paid in the current period. The figure to be inscribed in this column shall be equal to the figure in the column “Amount to be additionally paid at the beginning of the period” plus (+) the figure in the column “Amount payable in the period” minus (-) the figure in column “Amount already paid in the period”.
Column 8 = Column 3 + Column 4 - Column 5.
The figure to be inscribed in Column 3 “Amount to be additionally paid at the beginning of the period” in each index shall be based on the figure inscribed in column 8 “Amount to be additionally paid at the end of the period” of this report of the previous period.
The figure to be inscribed in column 6 “Amount payable progressively from the beginning of the year” of this report of the current period shall be based on the figure inscribed in column 6 “Amount payable progressively from the beginning of the year” of this report of the previous period, plus (+) the figure inscribed in column 4 “Amount payable in the period” of this report of the current period. The result shall be inscribed in each appropriate index.
The figure inscribed in column 7 “Amount already paid progressively from the beginning of the year” of this report of the current period shall be based on the figure inscribed in column 7 “Amount already paid progressively from the beginning of the year” of this report of the previous period, plus (+) the figure inscribed in column 5 “Amount already paid in the period” of this report of the current period. The result shall be inscribed in column 7 of each appropriate index.
The contents and methods of compiling figures to be inscribed in column 4 “Amount payable in the period” and column 5 “Amount already paid in the period” of the report on business operation results- Part II “The situation of fulfilling the obligations towards the State”, as follows:
1. “Tax” index (Code 10):
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The figures to be inscribed in column 4 and column 5 of this index shall be based on the detailed accounting book of Account 333 “Taxes and amounts payable to the State”.
Code 10 = Code 11 + Code 12 + Code 13 + Code 14 + Code 15 + Code 16 + Code 17 + Code 18 + Code 19 + Code 20.
2. Index “VAT on domestically sold goods” (Code 11):
This index reflects the amount of VAT on domestically sold goods, which must be paid, has already been paid and will be additionally paid into the State budget by the end of the reporting period, including the amount of VAT levied on products, goods and services already consumed domestically.
The data to be inscribed in column 4 “Payable amount” of the index “VAT on domestically sold goods” (Code 11) are used to reflect the amount of VAT on domestically sold goods, payable to the State budget in the reporting period.
Based on the arising amount on the Credit side of Account 33311 “The output VAT” in the reporting period, including the output VAT on products, goods and services already consumed in the period; the output VAT of the financial activities and the extraordinary income amounts, minus (-) the already deducted input VAT amount, the VAT amount deducted from the VAT amount payable in the period, the VAT amount on returned goods, the VAT amount on goods subject to price reduction due to quality degeneration. The found results shall be inscribed in column 4 “Payable amount” of the index “VAT on domestically sold goods” (Code 11). Where the found results are the negative numbers, the data to be inscribed in column 4 of the index “ VAT on domestically sold goods” shall be recorded in negative number (-), including:
- The deducted input VAT amount, based on the arising amount on the Credit side of Account 133 “The deductible VAT” reciprocating the Debit side of Account 33311 “The output VAT” in the reporting period;
- The VAT amount to be deducted from the payable VAT amount, based on the arising amount on the Credit side of Account 721 reciprocating the Debit side of Account 33311;
- The VAT amount of sold goods which have been returned and the VAT amount of sold goods subject to price reduction due to quality degeneration, based on the arising amount on the Credit side of Accounts 111, 112 and 131 reciprocating the Debit side of Account 33311, detailing the sums of money returned to the buyers regarding VAT amount of the returned sold goods, the VAT amount of sold goods subject to price reduction due to quality degeneration.
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3. Index “VAT on import goods” (Code 12):
This index is used to reflect the amount of VAT on import goods, which must be paid, have already been paid and shall be additionally paid to the State budget upon the importation in the reporting period.
- The data to be inscribed in column 4 “Payable amount” of the index “VAT on import goods” (Code 12) are used to reflect the amount of VAT on import goods to be paid into the State budget upon the importation in the reporting period.
Based on the arising amount on the Credit side of Account 33312 “VAT on import goods” minus (-) the deductible amount of VAT on import goods and the amount of VAT on import goods, refunded to the sellers (reflected on the Debit side of Account 33312 reciprocating the Credit side of the relevant accounts). The found results shall be inscribed in column 4 “Payable amount” of the index “VAT on import goods” (Code 12). Where the found results are negative numbers, the data to be inscribed in column 4 “Payable amount” of the index “VAT on import goods” shall be recorded in negative number (-).
- The data to be inscribed in column 5 “Amount already paid” of the index “VAT on import goods, are used to reflect the amount of VAT on import goods already paid into the State budget in the reporting period, based on the arising amount on the Debit side of Account 33312 “VAT on import goods” reciprocating the Credit side of accounts 111, 112, 311… (detailing VAT on import goods, already paid in the period).
4. Index “Special consumption tax” (Code 13):
This index reflects the special consumption tax amounts to be paid, already paid and to be additionally paid into the State budget at the end of the reporting period.
The figures to be inscribed in column 4 “Payable amount” of the index “Special consumption tax” (Code 13) are used to reflect the special consumption tax amount to be paid into the State budget in the reporting period.
Based on the arising amount on the Credit side of Account 3332 “Special consumption tax” in the reporting period minus (-) the special consumption tax amount refunded by the State budget and deducted from the payable consumption tax amount in the period, the special consumption tax reduction amount deducted from the payable tax amount in the period, the special consumption tax amount of the returned sold goods, the found results shall be inscribed in column 4 “Payable amount” of the index “Special consumption tax”. Where the found results are negative numbers, the figures to be inscribed in column 4 “Payable amount” of the index “Special consumption tax” shall be recorded in negative figures (-), in which:
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- The special consumption tax reduction amount deducted from the payable tax amount in the period is based on the arising amount on the Debit side of Account 3332 “Special consumption tax” reciprocating the Credit side of Account 721;
- The special consumption tax amount on the returned sold goods is based on the arising amount on the Debit side of Account 3332 “Special Consumption tax, reciprocating the Credit sides of Accounts 111, 112 and 131 (detailing the amount of money refunded to the buyers regarding the special consumption tax of returned sold goods).
- The data to be inscribed in column 5 “Amount already paid” of the index “Special consumption tax” reflecting the special consumption tax amount already paid into the State budget in the reporting period is based on the arising amount on the Debit side of Account 3332 “Special consumption tax” reciprocating the Credit sides of Accounts 111, 112 and 311 (detailing the special consumption tax already paid in the period).
5. Index “Export, import tax” (Code 14):
This index reflects the export and import tax amounts to be paid, already paid and to be additionally paid into the State budget by the end of the reporting period.
The data to be inscribed in column 4 “Payable amount” of the index “Export, import tax” are used to reflect the export, import tax amounts to be paid into the State budget in the reporting period.
Based on the arising amount on the Credit side of Account 3333 “Export, import tax” in the reporting period minus (-) the export, import tax amount refunded by the State budget and deducted from the payable export, import tax amount in the period, the found results shall be inscribed in column 4 “Payable amount” of the index “Export, import tax”. Where the found results are negative numbers, the data to be inscribed in column 4 “Payable amount” of the index “Export, import tax” shall be recorded in negative (-) figures, in which:
- The export tax amount refunded by the State budget and deducted from the export tax amount to be paid in the period are based on the arising amount on the Debit side of Account 3333 “Export, import tax” reciprocating the Credit side of Accounts 511, 155, 156, 632, 721 (Detailing the refunded export tax);
- The import tax refunded by the State budget and deducted from the import tax amount to be paid in the period are based on the arising amount on the Debit side of Account 3333 “Export, import tax” reciprocating the Credit side of accounts 152, 153, 156, 211, 632, 721 (Detailing refunded import tax).
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6. Index “Enterprise income tax” (Code 15):
This index is used to reflect the enterprise income tax amounts to be paid, already paid and to be additionally paid into the State budget by the end of the reporting period.
The data to be inscribed in column 4 “Payable amount” of the index “the Enterprise income tax” (Code 15) reflect the enterprise income tax amount to be paid into the State budget, based on the arising amount on the Credit side of Account 3334 “Enterprise income tax” minus (-) the enterprise income tax amount deducted from the payable amount and the difference between the enterprise income tax amount temporarily paid according to tax offices’ quarterly notices, which is bigger than the enterprise income tax amount actually paid when the annual tax settlement reports are approved. The found results shall be recorded in column 4 “Payable amount”.
The enterprise income tax amount deducted from the payable tax amount and the difference between the larger enterprise income tax amount temporarily paid according to the tax offices’ quarterly notices and the actually paid enterprise income tax amount when the annual tax settlement reports are approved, shall be based on the arising amount on the Debit side of Account 3334 “Enterprise income tax” reciprocating the Credit side of Account 421 “Profits not yet distributed”.
The data to be inscribed in column 5 “Amount already paid” of the index “Enterprise income tax” are used to reflect the enterprise income tax amount already paid into the State budget in the period, based on the arising amount on the Debit side of Account 3334 “Enterprise income tax” reciprocating the Credit sides of Accounts 111, 112, 311 (Detailing enterprise income tax already paid in the period).
7. Index “Collection on capital” (Code 16):
This index reflects the money amount collected on capital, to be paid, already paid and to be additionally paid into the State budget by the end of the reporting period.
The data to be inscribed in column 4 “Amount payable in the period” of index “Collection on capital” reflect the amount collected on capital and payable into the State budget, based on the arising amount on the Credit side of Account 3335 “Collection on capital” on the Ledger.
The data to be inscribed in column 5 “Amount already paid in the period” of the index “Collection on capital” reflect the money amount collected on capital, already paid into the State budget, based on the arising amount on the Debit side of Account 3335 “Collection on capital” on the Ledger.
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This index reflects the natural resource tax amounts to be paid, already paid and to be additionally paid into the State budget by the end of the reporting period.
The data to be inscribed in column 4 “Amount payable in the period” of the index “Natural resource tax” reflect the natural resource tax amount payable into the State budget, based on the arising amount of the Credit side of Account 3336 “Natural resource tax” on the Ledger.
The data to be inscribed in column 5 “Amount already paid in the period” of the index “Natural resource tax” reflect the natural resource tax amount payable into the State budget, based on the arising amount of the Debit side of Account 3336 “Natural resource tax” on the Ledger.
9. Index “Housing and land tax” (Code 18):
This index reflects the housing and land tax amounts to be paid, already paid and to be additionally paid into the State budget by the end of the reporting period.
The data to be inscribed in column 4 “Amount payable in the period” of the index “Housing and land tax” reflect the housing and land tax amount to be paid into the State budget, based on the arising amount of the Credit side of Account 3337 “Housing and land tax, land rent” on the Ledger (Detailing the housing and land tax).
The data to be inscribed in column 5 “Amount already paid in the period” of the index “Housing and land tax” reflect the housing and land tax amount already paid into the State budget, based on the amount arising on the Debit side of Account 3337 “Housing and land tax, land rent” on the Ledger (Detailing the section on housing and land tax).
10. Index “Land rent” (Code 19):
This index reflects the land rent amount to be paid, already paid and to be additionally paid into the State budget by the end of the reporting period.
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The data to be inscribed in column 5 “Amount already paid in the period” of the index “Land rent” reflect the land rent amount already paid into the State budget in the reporting period, based on the amount arising on the Debit side of Account 3337 “Housing and land tax, land rent” on the Ledger (Detailing the section on land rent).
11. Index “Other taxes” (Code 20):
This index reflects kinds of tax (other than those mentioned above) to be paid, already paid and to be additionally paid into the State budget by the end of the reporting period.
The data to be inscribed in column 4 “Amount payable in the period” of the index “Other taxes” reflect the money amount of other taxes payable into the State budget in the reporting period, based on the amount arising on the Credit side of Account 3338 “Other taxes” on the Ledger.
The data to be inscribed in column 5 “Amount already paid in the period” of the index “Other taxes, reflect the money amount of other taxes already paid into the State budget in the reporting period, based on the amount arising on the Debit side of Account 3338 “Other taxes, on the Ledger.
12. Index “Other payable amounts” (Code 30):
This index reflects other amounts to be paid, already paid and to be additionally paid into the State budget by the end of the reporting period, including: Additional collection, charges, fees and other payable amounts.
The data to be inscribed in column 4 “Amount payable in the period” of the index “Other payable amounts” reflect the amounts of additional collection, charge, fee and other amounts payable into the State budget, based on the amount arising on the Credit side of Account 3339 “Charge, fee and other payable amounts” on the Ledger.
The data to be inscribed in column 5 “Amount already paid in the period” of the index “Other payable amounts” reflect the money amounts of additional collection, charge, fee and other amounts already paid into the State budget, based on the amount arising on the Debit side of Account 3339 “Charge, fee and other payable amounts” on the Ledger.
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13. Index “Additional collections” (Code 31):
This index reflects additional collections to be paid, already paid and to be additionally paid into the State budget by the end of the reporting period.
The data to be inscribed in column 4 “Amount payable in the period” of the index “Additional collections” reflect the money amounts of additional collection payable into the State budget in the reporting period, based on the amount arising on the Credit side of Account 3339 “Charge, fee and other payable amounts” on the Ledger (Detailing the additional collections).
The data to be inscribed in column 5 “Amount already paid in the period” of the index “Additional collections, fees” reflect the charge, fee amounts already paid into the State budget in the reporting period, based on the amount arising on the Debit side of Account 3339 “Charge, fee and other payable amounts” on the Ledger (Detailing the additional collections).
14. Index “Charges, fees” (Code 32):
This index reflects the charge, fee amounts to be paid, already paid and to be additionally paid into the State budget by the end of the reporting period.
The data to be inscribed in column 4 “Amount payable in the period” of the index “Charges, fees” reflect the charge, fee amounts payable into the State budget in the reporting period, based on the amount arising on the Credit side of Account 3339 “Charge, fee and other payable amounts on the Ledger (Detailing charges, fees).
The data to be inscribed in column 5 “Amount already paid in the period” of the index “Charges, fees” reflect the charge, fee amounts already paid into the State budget in the reporting period, based on the amount arising on the Debit side of Account 3339 “Charge, fee and other payable amounts” on the Ledger (Detailing charges, fees).
15. Index “Other amounts” (Code 33):
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The data to be inscribed in column 4 “Amount payable in the period” of the index “Other amounts” reflect other amounts (besides the charges, fees and additional collections mentioned above) payable into the State budget in the reporting period, based on the amount arising on the Credit side of Account 3339 “Charge, fee and other payable amounts” on the Ledger (Detailing other amounts).
The data to be inscribed in column 5 “Amount already paid in the period” of the index “Other amounts” reflect other amounts (besides the charges, fees and additional collections mentioned above) already paid into the State budget in the reporting period, based on the amount arising on the Debit side of Account 3339 “Charge, fee and other payable amounts” on the Ledger (Detailing other amounts).
DEDUCTED VAT, REFUNDED VAT, REDUCED VAT, VAT ON DOMESTICALLY SOLD GOODS
The contents of the indexes in this part are used to reflect the input VAT amounts to be deducted, already deducted and to be additionally deducted; the input VAT amount to be refunded, already refunded and to be additionally refunded; the VAT amount to be reduced, already reduced and to be additionally reduced; the VAT amount on domestically sold goods, to be paid, already paid and to be additionally paid by the end of the reporting period.
The contents and methods of elaborating indexes to be inscribed in column 4 “Progressive from the year-start” are based on the data inscribed in column 4 “Progressive from the year-start” of this report of the previous period, plus (+) the figures inscribed in column 3 “Current period” of this report of the current period, the found results shall be inscribed in column 4 of each appropriate index.
The contents and methods of elaborating indexes to be inscribed in column 3 “Current period” shall be as follows:
1. The VAT amounts to be further deducted, to be further refunded at the beginning of the period (Code 10):
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The data to be inscribed in this index are based on the Debit balance at the beginning of the period of Account 133 “VAT deductible” or on the data inscribed in the index of Code 17 of this report of the previous period.
2. Arising deductible VAT amount (Code 11):
This index reflects the input VAT amount to be deducted upon the purchase of goods, services, fixed assets, which arises in the period (including the input VAT amount which is not deducted but cannot be accounted separately).
The data to be inscribed in this index are based on the amount arising on the Debit side of Account 133 “VAT to be deducted” in the reporting period.
3. VAT amounts already deducted, already refunded, VAT on returned purchased goods but not to be deducted (Code 12):
This index reflects the input VAT amount (including the tax amount carried forwards from the previous period and the input tax amount arising in the current period) already deducted from the output VAT amount in the period, already refunded in cash and the VAT not deductible.
The data to be inscribed in this index are based on the amount arising on the Credit side of Account 133 “VAT deductible” in the reporting period.
Code 12 = Code 13 + Code 14 + Code 15 + Code 16.
3a- VAT amount already deducted (Code 13):
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The data to be inscribed in this index shall be based on the amount arising on the Credit side of Account 133 “VAT deductible” reciprocating the Debit side of Account 3331 “VAT payable” in the reporting period (33311).
3b- VAT amount already refunded (Code 14):
This index reflects the input VAT amount already refunded in cash in the reporting period.
The data to be inscribed in this index shall be based on the accounting book detailing refundable VAT or on the accounting book detailing Account 133, detailing the refunded VAT, the arising amount on the Credit side of Account 133 reciprocating the Debit side of accounts 111 and 112.
3c- The VAT amount of returned purchased goods, reduction of purchased goods’ prices (Code 15):
This index reflects the input VAT of the purchased goods returned to sellers, the input VAT amount of purchased goods entitled to price reduction due to poor quality, not deductible from the arising amount in the reporting period.
The data to be inscribed in this index shall be based on the amount arising on the Credit side of Account 133 “VAT deductible” reciprocating the Debit sides of accounts 111, 112 and 331 (Detailing the non-deductible input VAT of purchased goods returned to sellers, of purchased goods entitled to price reduction due to poor quality).
3d- VAT amount not deductible (Code 16):
This index reflects the input VAT amount upon the purchase of supplies, goods and services used simultaneously for production and business liable and not liable to VAT but not entitled to deduction to be calculated, distributed to production and business not liable to VAT.
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4. VAT amounts to be further deducted, to be further refunded at the end of the period (Code 17):
This index reflects the input VAT to be further deducted, the notified VAT amount to be refunded but not yet repaid by the State budget by the end of the reporting period.
The data to be inscribed in this index shall be based on the Debit balance of Account 133 “VAT deductible” by the end of the reporting period.
Code 17 = Code 10 + Code 11 - Code 12.
1. VAT amount to be refunded at the beginning of the period (Code 20):
This index reflects the input VAT amount to be refunded under the tax offices’ notice, but not yet refunded in cash by the State budget by the end of the previous period.
The data to be inscribed in this index shall be based on the accounting book detailing refundable VAT (Form No. S02-DN) or on the data inscribed in the index of Coded 23 of this report of the previous period.
2. The arising refundable VAT amount (Code 21):
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The data to be inscribed in this index shall be based on the notice on tax refund in the period, or on the accounting book detailing the refundable VAT (Form No. S02-DN).
3. VAT amount already refunded (Code 22):
This index reflects the input VAT amount already refunded in cash in the period.
The data to be inscribed in this index shall be based on the accounting book detailing Account 133 “VAT deductible”, detailing the already deducted VAT amount arising on the Credit side of Account 133 reciprocating the Debit sides of accounts 111 and 112 or on the accounting book detailing the refundable VAT (Form No. S02-DN).
4. VAT amount to be further deducted at the end of the period (Code 23):
This index reflects the input VAT amount notified for refunding but not yet refunded by the State budget by the end of the reporting period.
The data to be inscribed in this index shall be based on the accounting book detailing the refundable VAT (Form No. S02-DN), or the data to be inscribed in this index shall be calculated as follows:
Code 23 = Code 20 + Code 21 - Code 22.
SECTION III. VAT TO BE REDUCED
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This index reflects the payable VAT amount already considered and notified by the tax offices for reduction, but not yet handled by the end of the period.
The data to be inscribed in this index shall be based on the accounting book detailing the VAT to be reduced (Form No. S03-DN) (The section of balance at the beginning of the period) or based on the data inscribed in the index Coded 33 of this report of the previous period.
2. The arising reduced VAT amount (Code 31):
This index reflects the payable VAT amount already considered and notified by the tax offices for reduction in the reporting period.
The data to be inscribed in this index shall be based on the accounting book detailing VAT to be reduced (Form No. S03-DN).
3. The already reduced VAT amount (Code 32):
This index reflects the to be- deducted VAT amount already handled in the reporting period, including the to be reduced tax amount already repaid in cash by the State budget (if VAT was already paid into the State budget) or deducted from the payable VAT amount.
The data to be inscribed in this index shall be based on the accounting book detailing the to-be deducted VAT (Form No. S03-DN) or on the amount arising on the Debit side of Account 3331 “VAT payable” reciprocating the Credit side of Account 721 “Irregular incomes” (if the to be- reduced tax amount is deducted from the VAT amount payable in the period) or the amount arising on the Debit side of accounts 111, 112 reciprocating the Credit side of Account 721 (if the to be-reduced tax amount is deducted from the VAT amount payable in the period) or the amount arising on the Debit sides of accounts 111 and 112 reciprocating the Credit side of Account 721 (if the to be reduced tax amount is repaid in cash by the State budget), the VAT amount reduced in cash.
4. The VAT amount to be further reduced at the end of the period (Code 33):
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The data to be inscribed in this index shall be based on the accounting book detailing the to be- reduced VAT (Form No. S03-DN).
Code 33 = Code 30 + Code 31 - Code 32.
SECTION IV. VAT OF DOMESTICALLY SOLD GOODS
1. Index “VAT on domestically sold goods to be paid at the beginning of the period” (Code 40):
This index reflects the payable VAT amount of domestically sold goods, domestically consumed services and incomes from financial operations, extraordinary activities, carried forwards from the previous period.
The data to be inscribed in this index shall be based on the index of Code 46 of this report of the previous period, or based on the Credit balance at the end of the previous period of Account 33311 “Output VAT”.
2. Index “Arising output VAT” (Code 41):
This index reflects the output VAT amount of the domestically sold goods which has arisen in the period and progressive from the year-start to the end of the reporting period.
The data to be inscribed in column 3 (Current period) of this index shall be based on the amount arising on the Credit side of Account 33311 “Output VAT” reciprocating the Debit side of relevant accounts.
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This index reflects the input VAT amount already deducted in the period and progressive from the year-start to the end of the reporting period.
The data to be inscribed in column 3 (Current period) of this index shall be based on the amount arising on the Credit side of Account 133 “ VAT deductible” reciprocating the Debit side of Account 33311 “Output VAT”.
4. Index “VAT of sold goods returned, subject to price reduction” (Code 43):
This index reflects the VAT amount of domestically sold goods which are returned, subject to price reduction due to poor quality, arising in the period and progressive from the year-start to the end of the reporting period.
The data to be inscribed in column 3 (Current period) of this index shall be based on the amount arising on the Credit sides of accounts 111, 112 and 131 reciprocating the Debit side of Account 33311 “Output VAT” (Detailing the amount of money returned to the purchasers regarding the VAT amount of the sold goods returned or subject to price reduction due to poor quality).
5. Index “Reduced VAT deducted from the payable tax amount” (Code 44):
This index is used to reflect the VAT amount of domestically sold goods to be reduced and deducted from the payable VAT amount arising in the period and progressive from the year-start to the end of the reporting period.
The data to be inscribed in column 3 (Current period) of this index shall be based on the amount arising on the Credit side of Account 721 reciprocating the Debit side of Account 33311 “Output VAT”.
6. Index “VAT on domestically sold goods already paid into the State budget” (Code 45):
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The data to be inscribed in column 3 (Current period) of this index shall be based on the amount arising on the Credit sides of accounts 111, 112 and 311 reciprocating the Debit side of Account 33311 “Output VAT” (Detailing the VAT amount already paid into the State budget in the period).
7. Index “VAT of domestically sold goods to be further paid at the end of the period” (Code 46):
This index is used to reflect the VAT amount of domestically sold goods, which remains to be paid by the end of the reporting period.
The data to be inscribed in column 3 (current period) of this index shall be based on the Credit balance of Account 33311 “Output VAT”.
Code 46 = Code 40 + Code 41- Code 42 - Code 43 - Code 44 - Code 45.
(Form No. B03-DN)
I. THE NATURE AND SIGNIFICANCE OF MONETARY FLOW REPORT:
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Based on the monetary flow reports, the users may evaluate the money-generating capability, the fluctuation of net assets of the enterprise, the payment capability of the enterprise and forecast the monetary flow in the next period.
II. THE CONTENTS AND METHODS OF MAKING THE MONETARY FLOW REPORT:
1. The contents:
A monetary flow report is composed of 3 parts:
- Monetary flow from business activities;
- Monetary flow from investment activities;
- Monetary flow from financial activities.
* Monetary flow from business activities: Reflecting the total flow of earned and spent money related directly to business activities of the enterprise such as revenue from goods sale, revenue from commercial collections, pecuniary expenses such as payments to the suppliers (right in the period and repayment of debts of the previous period), payment of wages and social insurance to employees, other pecuniary expenses (for stationery, working travel allowance…).
* Monetary flow from investment activities: Reflecting the total flow of earned and spent money related directly to investment activities of the enterprise. The investment activities shall include two parts:
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- Investment in other units in form of capital contributions to joint ventures, securities investment, loans, regardless of short-term or long-term investment.
The monetary flow includes all revenues from the sale and/or liquidation of fixed assets, recovery of investment amounts… and the expenses for procurement and creation of fixed assets, expenses for investment in other units.
* Monetary flow from financial activities: Reflecting the total flow of earned and spent money related directly to the financial activities of the enterprise. The financial activities cover operations which increase or decrease the business capital of the enterprise such as the capital contribution or borrowing by enterprise owners (regardless of long-term or short-term loans), receipt of joint-venture capital, issuance of shares or bonds, repayment of loan debts,…
The monetary flow covers all the relevant revenues and expenses such as received loans, money received from joint-venture capital contribution, issuance of shares and/or bonds, expenses for payment of interests to capital-contributing parties, share and/or bond interest in cash, deposit interests….
There are two methods of making monetary flow reports: The indirect method and the direct method.
2. Making currency flow reports by indirect method:
2.1. General principles:
By the indirect method, the monetary flow reports are made by adjusting pre-tax profits of production and business activities from the impacts of operations of not directly collecting or spending money, which increase or decrease profits, excluding amounts of profits or losses of investment and financial activities, already calculated into pre-tax profits, adjusting items and clauses of working capital.
2.2. Bases for report-making:
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- The accounting balance sheet (Form No. B1-DN);
- The business operation result report (Form No. B2-DN);
- Other documents (such as ledger, detail accounting book, report on capital contribution, depreciation, detail re-entry of reserves, or detail documents on purchase and sale of fixed assets, payment of loan interests,…).
2.3. Methods of elaborating specific indexes:
Part I. MONEY FLOW FROM PRODUCTION, BUSINESS ACTIVITIES
This part reflects indexes relating to monetary flow from production and business activities of the enterprise.
The pre-tax profit (Code 01):
This index is taken from the report on business operation results, the index “Total pre-tax profit” (Code 60).
If the figure of this index is negative (losses), it shall be recorded in form of recording in bracket: (***).
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Fixed asset depreciation (Code 02):
This index is elaborated on the basis of the fixed asset depreciation calculation sheet, the amount distributed into the production and business costs in the reporting period.
The figure of this index shall be added to the figure of the index “Pre-tax profits”.
Reserves (Code 03):
This index is elaborated on the basis of the total difference between the period-end credit balances and the period-start credit balances of reserve accounts such as accounts 129, 139, 159 and 229 in the Ledger.
The figure of this index shall be added to the figure of the index “Pre-tax profits” if the period-end credit balance is larger than the period-start credit balance, or deducted from the figure of the index “Pre-tax profits” if the period-end credit balance is smaller than the period-start credit balance and recorded in negative number in form of recording in bracket: (***).
Profit/loss due to the sale of fixed assets (Code 04):
This index is elaborated on the basis of detail book of Account 421 “Profits not yet distributed”, the profit (loss) brought about due to the sale, liquidation of fixed assets in the reporting period.
The figure of this index is subtracted from the figure of the index “Pre-tax profits” and recorded in negative number in form of recording in the bracket: (***), if profit is generated, or added to the index “Pre-tax profits”, if loss is brought about.
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This index is elaborated on the basis of the detail book of Account 421 “Profits not yet distributed”, the profit (loss) as the result of the difference of the asset re-evaluation or currency conversion in the reporting period shall be transferred into Account 421 “Profits not yet distributed”.
The figure of this index is subtracted from the figure of the index “Pre-tax profits” and recorded in negative number in form of recording in bracket: (***), if profit is generated, or added to the index “Pre-tax profits”, if loss is brought about.
Profit/loss due to investment in other units (Code 06):
This index is elaborated on the basis of the detail book of Account 421 “Profits not yet distributed”, the profit (loss) from investment in other units in the reporting period.
The figure of this index is subtracted from the figure of the index: “Pre-tax profits” and recorded in negative number in form of recording in the bracket: (***), if profit is generated, or added to the index “Pre-tax profits”, if loss is brought about.
Revenue from deposit interests (Code 07):
This index is elaborated on the basis of money amounts earned as interests on the enterprise’s time or demand deposits at banks, financial organizations or other subjects in the reporting period.
The data to be inscribed in this index shall be taken from the accounting book on money collection (cash and deposit money) in the reporting period.
The figure of this index is subtracted from the figure of the index “Pre-tax profits” and recorded in negative number in form of recording in bracket: (***).
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The index “Business profits before changes in working capital” reflects the monetary flow created from production and business activities in the reporting period, already excluding the impact of non-cash revenue and expenses; but not yet taking into account changes in elements of the working capital.
This index is elaborated on the basis of pre-tax profits plus (or minus) adjusted amounts.
If the figure of this index is the negative number, it shall be recorded in form of recording in bracket: (***).
Increase, decrease of collectible amounts (Code 11):
This index is elaborated on the basis of the total difference between the period-end credit balances and the period-start credit balances of to be- collected revenue accounts 131, 136, 138, 141, 142, 144 (the amounts transferred and received relating to currency) in the Ledger.
The figure of this index is added to the index: “Business profits before changes in working capital” if the total of the period-end credit balances is smaller than the total of the period-start credit balances. The figure of this index is subtracted from the figure of the index “ Business profits before changes in working capital” and recorded in negative number in form of recording in bracket: (***), if the total of the period-end credit balances is larger than the total of the period-start credit balances.
Stock goods increase, decrease (Code 12):
This index is elaborated on the basis of the difference of the total of the period-end credit balances and the total of period-start credit balances of stock goods accounts 151, 152, 153, 154, 155, 156, 157 in the Ledger.
The figure of this index is added to the index “Business profits before changes in working capital” if the total of the period-end credit balance is smaller than the total of the period-start credit balances. The figure of this index shall be recorded in negative number in form of recording in bracket: (***), if the total of the period-end credit balances is larger than the total of the period-start credit balances.
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This index is elaborated on the basis of the total difference of the period-end credit balances and the period-start credit balances of payable debts accounts 315, 331, 333, 334, 335, 336, 338 in the Ledger.
The figure of this index is added to the index “Business profits before changes in working capital” if the total of the period-end credit balances is larger than the total of the period-start credit balances. The figure of this index is subtracted from the figure of the index “Business profits before changes in working capital” and recorded in negative number in form of recording in bracket: (***) if the total of the period-end credit balances is smaller than the total of the period-start credit balances.
Money collected from other items (Code 14):
This index is elaborated on the basis of the total amount of money collected from other items not yet reckoned in the above indexes.
The figure of this index is added to the index “Business profits before changes in working capital”.
Money spent on other items (Code 15):
This index is elaborated on the basis of the total amount of money already spent on other items not yet reckoned in the above indexes.
The figure of this index is subtracted from the index “Business profits before changes in working capital” and recorded in negative number in form of recording in bracket: (***).
Net money flow from production, business activities (Code 20):
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The figure of this index is calculated equal to the total of figures of the indexes with Codes from 10 to 15. If the figure of this index is negative, it shall be recorded in form of recording in bracket: (***).
Part II. MONEY FLOW FROM INVESTMENT ACTIVITIES
This part reflects indexes relating to the money flow created from investment activities of the enterprise.
Money recovered from investments in other units (Code 21):
This index is elaborated on the basis of the total amount of money recovered from loan amounts, joint-venture capital contribution, due bonds, sale of shares bought from other enterprises and units in the reporting period.
The figure to be inscribed in this index shall be taken from the accounting book on money collection (cash and deposit money) in the reporting period.
Money collected from interests on investments in other units (Code 22):
This index is elaborated on the basis of the money amount collected as interests on loans, joint-venture capital contribution, holding shares and/or bonds of other units in the reporting period.
The figure to be inscribed in this index shall be taken from the accounting book on money collection (cash and deposit money) in the reporting period.
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This index is elaborated on the basis of the money amount collected from the sale, liquidation of fixed assets in the reporting period.
The figure to be inscribed in this index shall be taken from the accounting book on money collection (cash and deposit money) in the reporting period.
Money invested in other units (Code 24):
This index is elaborated on the basis of the total amount of money already lent, contributed as capital to joint ventures, used for purchase of shares and/or bonds of other units.
The figure to be inscribed in this index shall be taken from the accounting book on expenditure (cash and deposit money) in the reporting period and recorded in negative number in form of recording in bracket: (***).
Money for purchase of fixed assets (Code 25):
This index is elaborated on the basis of the total amount of money already spent in the reporting period for procurement, construction, liquidation of fixed assets.
The figure to be inscribed in this index shall be taken from the accounting book on expenditure (cash and deposit money) in the reporting period and recorded in negative number in form of recording in bracket: (***).
Net money flow from investment activities (Code 30):
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This index is calculated equal to the total of data of indexes with Code 21 to Code 26.
If the figure of this index is negative, it shall be recorded in form of recording in the bracket: (***).
Part III- MONEY FLOW FROM FINANCIAL ACTIVITIES:
This part reflects indexes relating to the money flow created from the financial activities of the enterprise.
Money collected from borrowing (Code 31):
This index is elaborated on the basis of the total amount of money borrowed from banks, financial organizations and other subjects.
The data to be inscribed in this index shall be taken from the accounting book for collection of money (cash and deposit money) in the accounting period.
Money collected from capital contributions by owners (Code 32):
This index is elaborated on the basis of the total amount of money collected as capital contributions by enterprise owners in form of money transfer or purchase of the enterprise’ s shares in cash.
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Money collected from deposit interests (Code 33):
This index is elaborated on the basis of the amount of money collected as interests on time or demand deposits at banks, financial organizations or other units in the reporting period.
The data to be inscribed in this index shall be taken from the accounting book for collection of money (cash and deposit money) in the reporting period.
Money for loan debt repayment (Code 34):
This index is elaborated on the basis of the total amount of money already paid for loans borrowed from banks, financial organizations and other subjects.
The data to be inscribed in this index shall be taken from the accounting book on expenditure (cash and deposit money) in the accounting period and recorded in negative number in form of recording in bracket: (***).
Money for capital reimbursement to owners (Code 35):
This index is elaborated on the basis of the total of money spent on reimbursing capital to enterprise owners in form of cash or purchase of the enterprise’s shares in cash. For State enterprises, the total amount of money for basic depreciation payment to the State budget is also reflected in this index.
The data to be inscribed in this index shall be taken from the accounting book on expenditure (cash and deposit money) in the accounting period and recorded in negative number in form of recording in bracket: (***).
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This index is elaborated on the basis of the total amount of money already spent for payment of interests to joint-venture capital contributors, shareholders and enterprise owners. For State enterprises and other enterprises which have set up enterprise funds from after-tax profits, the amounts spent from such enterprise funds as the development investment fund, reward fund, welfare fund… are also reflected in this index.
The data to be inscribed in this index shall be taken from the accounting book on expenditure (cash and deposit money) in the accounting period and recorded in negative number in form of recording in bracket: (***).
Net money flow from financial activities (Code 40):
The index on net money flow from financial activities reflects the difference between the total amount of money collected from and the total amount of money spent on, financial activities in the reporting period.
This index shall be calculated equal to the total of data of indexes with Code 31 to Code 35.
If the figure of this index is negative, it shall be recorded in form of recording in bracket: (***).
Net money flow in the period (Code 50):
The index “Net money flow in the period” reflects the difference between the total amount of collected money and the total amount of spent money from all activities in the reporting period.
This index is the total of all indexes in Part I + Part II + Part III.
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If the figure of this index is negative, it shall be recorded in form of recording in bracket: (***).
Unspent money by the period-start (Code 60):
This index is elaborated on the basis of the balance of capital in cash by the beginning of the reporting period (Figure of code 110, column “period-end figure” on the accounting balance sheet of the previous period), compared with the index “Unspent money by the period-end” on the report on money flow of the previous period and the balance by the period-start on the accounting book on money collection, expenditure in the reporting period.
Unspent money by period-end (Code 70):
This index is the total of the indexes of Code 50 and Code 60.
(Code 70 = Code 50 + Code 60).
This index must be equal to the period-end capital balance in cash (figure of Code 110, column “period-end figure) on the accounting balance sheet of the reporting period.
3. Making monetary flow reports by direct method:
3.1. General principle:
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3.2. Bases for report making:
By this method, a monetary flow report shall be made on the basis of:
- The accounting balance sheet (Form No. B01-DN);
- The accounting books monitoring the money capital collection and expenditure (cash and deposit money);
- The accounting books monitoring amounts to be collected, to be paid.
3.3. Methods of elaborating specific indexes:
MONEY FLOW FROM PRODUCTION, BUSINESS ACTIVITIES:
1. Money collected from goods sale (Code 01):
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The data to be inscribed in this index shall be taken from the book monitoring the money collection (cash and deposit money), compared with the amount of money collected from goods sale reflected on the book monitoring sale turnover- the section on goods sale with immediate money collection.
2. Money collected from to be recovered debts (Code 02):
This index is elaborated on the basis of the total amount of money already collected from all amounts to be collected in the reporting period.
The data to be inscribed in this index shall be taken from the book monitoring the money collection (cash and deposit money), compared with the book monitoring debts to be recovered from customers, internal units and other to be-recovered amounts, including the advances- The section on money payment in the period.
3. Money collected from other items (Code 03):
This index is elaborated on the basis of the total amount of money collected from all other items, besides the money collected from goods sale and debts to be recovered, related to production and business activities in the reporting period such as: The money collected as damages, fines not through accounts monitoring the to be recovered debts….
The data to be inscribed in this index shall be taken from the book monitoring the money collection (cash and deposit money) in the reporting period.
4. Money already paid to sellers (Code 04):
This index is elaborated on the basis of the total amount of money already paid to sellers through Account 331 “Payable to sellers”, in the reporting period.
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5. Money already paid to employees (Code 05):
This index is elaborated on the basis of the total amount of money already paid as remuneration to employees, through Account 334 “Payable to employees”, in the reporting period.
The data to be inscribed in this index shall be taken from the book monitoring money collection (cash and deposit money) in the reporting period, compared with the accounting book monitoring payment to employees- the part already paid in money in the reporting period and recorded in form of recording in bracket: (***).
6. Money already paid for taxes and other remittances to the State (Code 06):
This index is elaborated on the basis of the total amount of money already paid for taxes and other remittances to the State in the reporting period, excluding the amount paid for basic depreciation of fixed assets for State enterprises.
The data to be inscribed in this index shall be taken from the book monitoring money expenditure (cash and deposit money) in the reporting period, compared with the accounting book monitoring payments to the budget- the part already paid in money in the reporting period and inscribed in form of recording in bracket: (***).
7. Money already paid for other payable debts (Code 07):
This index is elaborated on the basis of the total amount of money already paid for other payable debts such as: Payment to internal units, social insurance, health insurance, trade union fund, mature long-term debts, due collateral or security and other payable amounts.
The data to be inscribed in this index shall be taken from the book monitoring money expenditure (cash and deposit money) in the reporting period, compared with the accounting book monitoring payment of corresponding payable amounts- part already paid in money in the reporting period and inscribed in form of recording in bracket: (***).
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This index is elaborated on the basis of the total amount of money already paid to items related to production and business activities, not yet reflected in the above indexes such as : Goods purchase with immediate cash payment, immediate cash payments not via accounts monitoring payable debts.
The data to be inscribed in this index shall be taken from the book monitoring money expenditure (cash and deposit money) in the reporting period and inscribed in form of recording in bracket: (***).
Net money flow from production and business activities (Code 20):
The index “Net money flow from production and business activities” reflects the difference between the total amount of collected money and the total amount of spent money from production and business activities in the reporting period.
This index’s figure is calculated being equal to the total of figures of indexes of from Code 01 to Code 08. If this index’s figure is negative, it shall be inscribed in form of recording in bracket: (***).
MONEY FLOW FROM INVESTMENT ACTIVITIES:
This part reflects indexes related to money flow created from investment activities of the enterprise.
Money recovered from investments in other units (Code 21):
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The data to be inscribed in this index shall be taken from the accounting book on money collection (cash and deposit money) in the reporting period.
Money collected from interests on investments in other units (Code 22):
This index is elaborated on the basis of money amount already collected as interests on loans, capital contributions to joint ventures, holding of shares and bonds of other units in the reporting period.
The data to be inscribed in this index shall be taken from the accounting book on money collection (cash and deposit money) in the reporting period.
Money collected from the sale of fixed assets (Code 23):
This index is elaborated on the basis of the money amount already collected from the sale, liquidation of fixed assets in the reporting period.
The data to be inscribed in this index shall be taken from the accounting book monitoring money collection (cash and deposit money) in the reporting period.
Money invested in other units (Code 24):
This index is elaborated on the basis of the total amount of money already lent, contributed as capital to joint ventures, used for purchase of shares and bonds of other units.
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Money for purchase of fixed assets (Code 25):
This index is elaborated on the basis of the total amount of money already spent in the reporting period on the procurement, construction, liquidation of fixed assets.
The data to be inscribed in this index shall be taken from the accounting book on money expenditure (cash and deposit money) in the reporting period and inscribed in negative number in form of recording in bracket: (***).
Net money flow from investment activities (Code 30):
The index “Net money flow from investment activities” reflects the difference between the total collected money amount and the total spent money amount from investment activities in the reporting period.
This index is calculated equal to the total of indexes of from Code 21 to Code 26.
If this index’s figure is negative, it shall be inscribed in form of recording in bracket: (***).
MONEY FLOW FROM FINANCIAL ACTIVITIES:
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Money collected from borrowings (Code 31):
This index is elaborated on the basis of the total money amount already collected due to borrowing from banks, financial organizations and other subjects.
The data to be inscribed in this index shall be taken from the accounting book on money collection (cash and deposit money) in the reporting period.
Money collected from capital contributions by owners (Code 32):
This index is elaborated on the basis of the total money amount already collected from capital contributions by enterprise owners in form of money transfer or purchase of the enterprise’s shares with money.
The data to be inscribed in this index shall be taken from the accounting book on money collection (cash and deposit money) in the reporting period.
Money collected from deposit interests (Code 33):
This index is elaborated on the basis of the money amount already collected from interests on time or demand deposits at banks, financial organizations or other units in the reporting period.
The data to be inscribed in this index shall be taken from the accounting book on money collection (cash and deposit money) in the reporting period.
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This index is elaborated on the basis of the total money amount already paid for amounts borrowed from banks, financial organizations and other subjects.
The data to be inscribed in this index shall be taken from the accounting book on money expenditure (cash and deposit money) in the accounting period and inscribed in negative number in form of recording in bracket: (***).
Money for capital reimbursement to owners (Code 35):
This index is elaborated on the basis of the total money amount already spent on capital reimbursement to enterprise owners in form of money or purchase of the enterprise’s shares with money. For State enterprises, the total money amount paid for basic depreciation to the State budget is also reflected in this index.
The data to be inscribed in this index shall be taken from the accounting book on money expenditure (cash and deposit money) in the accounting period and inscribed in negative number in form of recording in bracket: (***).
Interest money already paid to investors (Code 36):
This index is elaborated on the basis of the total money amount used for payment of interests to contributors of capital to joint ventures, share holders and enterprise owners. For State enterprises and other enterprises which set up after-tax profit enterprise funds, the money amounts spent from such enterprise funds as development investment fund, reward fund, welfare fund… are also reflected in this index.
The data to be inscribed in this index shall be taken from the accounting book on money expenditure (cash and deposit money) in the accounting period and inscribed in negative number in form of recording in bracket: (***).
Net money flow from financial activities (Code 40):
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This index is calculated equal to the total of figures of the indexes of from Code 31 to Code 35.
If this index’s figure is negative number, it shall be inscribed in form of recording in bracket: (***).
Net money flow in the period (Code 50):
The index “Net money flow in the period” reflects the difference between the total amount of collected money and the total amount of spent money from all activities in the reporting period.
This index is the total of all indexes in Part I + Part II + Part III.
(Code 50 = Code 20 + Code 30 + Code 40).
If this index’s figure is negative, it shall be inscribed in form of recording in bracket: (***).
Money left by the period-start (Code 60):
This index is elaborated on the basis of the cash capital balance at the beginning of the reporting period (data of Code 110, column “Period-end figure” on the accounting balance sheet of the previous period), compared with the index “Money left at the period end” on the report on currency flow of the previous period and the period-start balance on the accounting book on money collection and spending in the reporting period.
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This index is the total of the indexes of Code 50 and Code 60.
(Code 70 = Code 50 + Code 60)
This index must be equal to the money capital balance at the end of the period (figure of Code 110, column “Period-end figure”) on the accounting balance sheet of the reporting period.
(Form No. B09-DN)
1. The nature and significance of the financial report exposition:
The financial report exposition is a constituent part of the system of financial reports of enterprises, which is made to explain and supplement information on the situation of production and business activities and the financial situation of the enterprise in the reporting period, which can not be presented clearly and concretely by other financial reports.
2. The contents of the financial report exposition:
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The enterprise must fully present the indexes according the contents prescribed in the financial report exposition; besides, the enterprise may additionally present other contents with a view to explaining in more detail the situation and results of production and business activities of the enterprise.
3. Bases for elaborating the financial report exposition:
The financial report exposition is elaborated on the basis of the data in :
- The accounting books of the reporting period;
- The accounting balance sheet of the reporting period (Form No. B01-DN);
- The report on results of business activities in the reporting period (Form No. B02-DN);
- The expositions of the financial report of the preceding period, the preceding year (Form No. B09-DN).
4. Methods of elaborating the financial report exposition:
4.1. General method:
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- For quarterly reports, the indexes in sections on accounting regimes applicable at the enterprise must be consistent throughout the accounting year. In case of any change, the reasons therefor must be clearly justified.
- In the data tables, the planning figure column reflects the planning figures of the reporting period; the previous period’s implemented figure column reflects the data of the period preceding the reporting period.
- The indexes on general evaluation of the situation on the enterprise’s activities shall be used only in the annual financial report exposition.
4.2. Production and business costs by elements:
This index reflects the enterprise’s entire production and business costs arising in the period, divided according to the cost elements as follows:
a/ Raw material and material cost: which includes the total value of raw materials, materials, fuel, spare parts, instruments and tools for production and business activities in the reporting period, excluding raw materials, materials… sold or delivered for capital construction. This index does not cover the purchase prices of goods sold in the period at trade enterprises.
Depending on the requests of enterprises and branches, this index may be reported in detail according to each type of raw materials, materials: Primary raw materials and materials, auxiliary materials, fuel, power,…
The data to be inscribed in this index shall be taken from accounting books on monitoring in detail the production and business costs.
b/ Labor cost: which includes the total expenses for payment to the laborers ( regular or temporary) regarding wages, remuneration and allowances and subsidies of wage nature in the reporting period, before subtracting the reduction and exemption amounts. This index also covers expenses for social insurance, health insurance, trade union fund, which the enterprises have to pay to the State according to regulations. This index does not cover the labor cost for capital construction or expenses offset by other sources such as those of the Party organization, youth union,… and amounts spent from reward or welfare funds.
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The data to be inscribed in this index shall be taken from the accounting books which monitor in detail the production and business costs.
c/ Fixed asset depreciation cost: which includes the expense for basic depreciation of all the fixed assets of the enterprise, used in production and business in the reporting period.
The data to be inscribed in this index shall be taken from the accounting books which monitor in detail the production and business costs.
d/ Expense for purchase of services from outside: which includes the expenses for services provided by other units for the enterprise’s production and business activities in the reporting period, such as electricity, water, telephone, sanitation, other services. This index is used mainly for enterprises operating in the field of service business such as tourism, transportation, post…. For enterprises manufacturing material products, this index may be combined with the index on other money expenses.
The data to be inscribed in this index shall be taken from the accounting books which monitor in detail the production and business costs.
e/ Other expenses in cash: which include other production and business expenses not yet reflected in the above indexes, already paid in cash in the reporting period, such as guest reception, meetings, hired advertisement….
The data to be inscribed in this index shall be taken from the accounting books which monitor in detail the production and business costs.
4.3. The situation on fixed asset increase, decrease:
This index reflects the total increase, decrease of tangible fixed assets, financial leasing fixed assets, intangible fixed assets, according to each property group in the reporting period, such as houses, machinery, equipment,… regarding the cost prices, tear and wear value, the residual value and the main reasons for such increase or decrease.
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4.4. The situation on employees’ income:
This index reflects the total average income of employees from wages, remuneration, allowances and subsidies of wage nature, and reward money, before subtracting the reduction and exemption amounts, in the reporting period.
The data to be inscribed in this index shall be taken from Account 334 in the Ledger, compared with the accounting book on payments to employees.
4.5. The situation on increase, decrease of owners’ capital:
This index reflects the total increase and decrease of sources of owners’ capital in the reporting period such as: business capital source, financial reserve fund, enterprise funds according to each type of capital source and each source of supply such as budget allocation, contributions by owners, reception of contributed capital of joint ventures, supplement from profits… and the main reasons for such increase or decrease.
The data to be inscribed in this index shall be taken from accounts 411, 414, 415, 416, 431, 441 on the Ledger and the accounting book monitoring the above capital sources.
4.6. The situation on increase and decrease of investments in other units:
This index reflects the total increase, decrease, results of investments in other units according to each type of investment in the reporting period such as the securities investment, capital contribution to joint ventures…, short term and long term, and the main reasons for such increase, decrease.
The data to be inscribed in this index shall be taken from accounts 121, 128, 221, 222, 228 and 421 on the Ledger and the accounting books on investments in other units.
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This index reflects the situation on increase, decrease of amounts to be collected and debts to be repaid, amounts which are overdue, being on dispute or beyond the paying capacity in the reporting period according to each specific object and the main reasons therefor.
The data to be inscribed in this index shall be taken from the accounting book monitoring the amounts to be collected and debts to be repaid.
5.1. Arranging property structure and capital source structure:
5.1.1. Arrangement of property structure:
This index is used to evaluate the capital using structure of the enterprise in the reporting period.
This index is calculated on the basis of comparing the total net value of fixed assets and long-term investment (taken from the index of Code 200 on the accounting balance sheet) or the total net value of the working assets and short-term investment (taken from the index of Code 100 in the accounting balance sheet) with the total asset value (taken from the index of Code 250 in the accounting balance sheet) of the enterprise by the reporting time.
5.1.2. Arrangement of capital source structure:
This index is used to evaluate the structure of formulating capital sources of the enterprise in the reporting period.
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5.2. Solvency:
5.2.1. The current solvency:
This index is used to assess the overall solvency of the enterprise in the reporting period.
This index is calculated on the basis of comparing the total asset value (taken from the index of Code 250 in the accounting balance sheet) with the total payable debt amount (taken from the index of Code 300 in the accounting balance sheet) of the enterprise at the time of reporting.
5.2.2. Capacity for repayment of short-term debts:
This index is used to assess the capacity of temporary payment of short-term debts of the enterprise in the reporting period.
This index is calculated on the basis of comparing the total net value of working assets and short-term investment (taken from the index of Code 100 in the accounting balance sheet) with the total short-term debts (taken from the index of Code 310 in the accounting balance sheet) of the enterprise at the time of reporting.
5.2.3. Fast paying capacity:
This index is used to assess the capacity of fast payment of the enterprise’s short-term debts in the reporting period.
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5.2.4. Long-term debt paying capacity:
This index is used to assess the capacity of paying long-term debts with the source of capital of depreciation of fixed assets procured with the source of long-term loans of the enterprise in the reporting period.
This index is calculated on the basis of comparing the remaining value of fixed assets formulated from the source of long-term loan capital or debts (taken from the data on the detail accounting book) with the total long-term debt amount (taken from the index of Code 320 in the accounting balance sheet) of the enterprise at the time of reporting.
5.3. Profit- generating rate
5.3.1. Profit/turnover rate:
This index is used to assess how many dong of profit (before and after the enterprise income tax) shall be created from one dong of turnover in the reporting period.
- The index on the rate of pre-tax profit against turnover is calculated on the basis of comparing the total pre-enterprise income tax profit (taken from the index of Code 60 in the report on business operation results) with the total net turnover plus (+) income from financial activities plus (+) irregular income (taken from the indexes of Code 10, Code 31 and Code 41 in the report on the business operation results) of the enterprise at the time of reporting.
- The index on the rate of after-tax profit against turnover is calculated on the basis of comparing the total after-enterprise income tax profits (taken from the index of Code 80 in the report on business operation results) with the total net turnover plus (+) income from financial activities plus (+) irregular income (taken from the indexes of Code 10, Code 31 and Code 41 in the report on the business operation results) of the enterprise at the time of reporting.
5.3.2. Profit/total asset rate:
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- The index on the rate of pre-tax profit against the total assets is calculated on the basis of comparing the total pre-enterprise income tax profit (taken from the index of Code 60 in the report on business operation results) with the total assets (taken from the index of Code 250 in the accounting balance sheet) of the enterprise at the time of reporting.
- The index on the rate of after-tax profit against the total assets is calculated on the basis of comparing the total after-enterprise income tax profit (taken from the index of Code 60 in the report on business operation results) with the total assets (taken from the index of Code 250 in the accounting balance sheet) of the enterprise at the time of reporting.
5.3.3. The rate of after-tax profit against the source of owners’ capital:
This index is used to asset how many dong of after- enterprise income tax profit shall be created from one dong of the owners’ capital.
This index is calculated on the basis of comparing the total after- enterprise income tax profits (taken from the index of Code 80 in the report on business operation results) with the total capital of the owners (taken from the index of Code 410 in the accounting balance sheet) of the enterprise at the time of reporting.
The financial report exposition is elaborated together with the accounting balance sheet and the report on business operation results.
Apart from the above-mentioned indexes, enterprises may additionally present other indexes to explain their financial reports more clearly.
Decision No.167/2000/QD-BTC of October 25, 2000 promulgating the enterprises financial report regime
- Số hiệu: 167/2000/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 25/10/2000
- Nơi ban hành: Bộ Tài chính
- Người ký: Trần Văn Tá
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: Kiểm tra
- Tình trạng hiệu lực: Kiểm tra