Appendix IV of Circular 99/2025/TT-BTC provides guidance on financial reporting.

1. Purpose of the Statement of Financial Position

The Statement of Financial Position is a comprehensive financial report that provides an overview of the total value of a company's existing assets and the sources of those assets at a specific point in time. The data in the Statement of Financial Position indicates the total value of a company's existing assets, broken down by asset structure and the structure of the capital sources that formed those assets. Based on the Statement of Financial Position, a general assessment of the company's financial situation can be made.

2. Principles for preparing and presenting the Statement of Financial Position

2.1. According to Vietnamese Accounting Standard No. 21 – Presentation of Financial Statements, when enterprises prepare and present the Statement of Financial Position, they must comply with the general principles for the preparation and presentation of financial statements. In addition, on the Statement of Financial Position, Assets and Liabilities must be presented separately as short-term and long-term items as stipulated in Article 20 of this Circular.

2.2. When preparing the consolidated financial statement between the enterprise and its subsidiaries, the enterprise must eliminate all balances of items arising from internal transactions, such as accounts receivable, accounts payable, internal loans, etc., between the enterprise and its subsidiaries, and between the subsidiaries themselves.

The technique for excluding internal items when consolidating reports between a business and its subsidiaries is similar to the technique used for consolidating financial statements.

2.3. Indicators without data are exempt from presentation in the Statement of Financial Position. Enterprises should proactively renumber the indicators sequentially within each section, but should not renumber the indicator "Code".

3. Basis for preparing the Statement of Financial Position

– Based on the general ledger;

– Based on detailed accounting ledgers, cards, or detailed summary tables;

– Based on the previous year's financial statement (to present the beginning-of-year column).

4. Content and methods for preparing indicators in the Financial Statement of a business meeting the going concern assumption (Form B01-DN)

a) Current assets (Code 100)

Current assets reflect the total value of cash, cash equivalents, and other current assets that can be converted into cash, sold, or used within a period not exceeding 12 months or within a normal business cycle from the end of the accounting period, including: cash, cash equivalents, short-term financial investments, short-term receivables, inventory, short-term biological assets, and other current assets.

Code 100 = Code 110 + Code 120 + Code 130 + Code 140 + Code 150 + Code 160.

– Cash and cash equivalents (Code 110)

This is a comprehensive indicator reflecting the total amount of cash and cash equivalents held by the enterprise at the end of the accounting period, including: cash on hand, demand deposits, cash in transit, and other cash equivalents of the enterprise. Cash and cash equivalents that the enterprise has limited access to should not be presented under this indicator but must be presented under Other Current Assets (Code 165) or Other Long-Term Assets (Code 274).

Code 110 = Code 111 + Code 112.

+ Money (Code 111)

This indicator reflects the total amount of cash held by the enterprise at the end of the accounting period, including: cash in the enterprise's fund, demand deposits at banks, etc., as stipulated by law, and cash in transit. The data to be recorded in the "Cash" indicator is the total detailed debit balance of Account 111 – Cash, Account 112 – Demand Deposits, and Account 113 – Cash in Transit (only including funds that the enterprise is not restricted from using) at the end of the accounting period. In addition, during the preparation of the Statement of Financial Position, if other cash amounts are found to satisfy the definition of cash, they may also be presented in this indicator.

+ Cash equivalents (Code 112)

This indicator reflects short-term investments with a recovery period of no more than 3 months from the date of investment, which are easily convertible into a defined amount of cash and have no risk in converting to cash at the end of the accounting period.

The data to be recorded in this item is based on the detailed debit balances of Account 1281 – Time Deposits (details of time deposits with original maturities of no more than 3 months) and Account 1288 – Other Investments Held to Maturity (details of items that qualify as cash equivalents but whose use is not restricted by the enterprise). In addition, during the preparation of the Statement of Financial Position, if the enterprise finds that items reflected in other accounts satisfy the definition of cash equivalents, it is allowed to present them in this item. Cash equivalents may include: bank promissory notes, treasury bills, time deposits with original maturities of no more than 3 months, etc.

Amounts previously classified as cash equivalents but overdue and uncollectible must be transferred to be presented under other items, in accordance with the content of each item.

– Short-term financial investments (Code 120)

This is a composite indicator reflecting the total value of short-term investments (after deducting provisions for impairment of trading securities, provisions for short-term investments held to maturity, and provisions for losses on other short-term investments), including: securities held for trading purposes, short-term investments held to maturity, and other investments with a remaining term of no more than 12 months from the end of the accounting period.

Short-term financial investments reflected in this item do not include short-term investments already presented in the "Cash equivalents" item.

Code 120 = Code 121 + Code 122 + Code 123 + Code 124 + Code 125 + Code 126

+ Trading securities (Code 121)

This indicator reflects the value of securities and other financial instruments held for trading purposes at the end of the accounting period (held with the intention of waiting for price increases to sell for profit). Trading securities include: stocks, bonds, and other securities and financial instruments (fund certificates, share purchase rights, warrants, call options, put options, futures contracts, promissory notes, bills of exchange, debts/loans resold by the enterprise for profit, etc.). The data to be recorded in this indicator is the debit balance of Account 121 – Trading Securities at the end of the accounting period.

+ Provision for impairment of trading securities (Code 122)

This item reflects the provision for impairment of trading securities at the end of the accounting period. The figure to be recorded in this item is the credit balance of Account 2291 – Provision for impairment of trading securities at the end of the accounting period and is recorded as a negative number in parentheses (…).

+ Short-term investment held until maturity (Code 123)

This item reflects investments held to maturity with a remaining term of 12 months or less from the end of the accounting period, such as time deposits, bonds, promissory notes, loans, and other debt securities that are not classified as cash equivalents. This item excludes investments held to maturity already presented under the "Cash Equivalents" item. The data to be recorded in this item is the detailed debit balance of Account 1281 – Time Deposits, Account 1282 – Bonds, Account 1283 – Loans, and Account 1288 – Other Investments held to maturity at the end of the accounting period.

+ Provision for short-term investments held until maturity (Code 124)

This item reflects the provision for short-term investments held to maturity at the end of the accounting period. The figure to be recorded in this item is the detailed credit balance of Account 2292 – Provision for losses on investments in other entities (provision for short-term investments held to maturity) at the end of the accounting period and is recorded as a negative number in parentheses (…).

+ Other short-term investments (Code 125)

This indicator reflects investments in BCC contracts where the enterprise does not have joint control but benefits from the after-tax profit of the contract and has a remaining term of no more than 12 months at the end of the accounting period. The data to be recorded in this indicator is the detailed debit balance of Account 2281 – Capital contributions to other entities at the end of the accounting period.

+ Provision for losses on other short-term investments (Code 126)

This item reflects the provision for investments in BCC contracts in which the enterprise does not have joint control but whose benefits depend on the after-tax profit of the contract and whose remaining term does not exceed 12 months at the end of the accounting period. The figure to be recorded in this item is the detailed credit balance of Account 2292 – Provision for losses on investments in other entities at the end of the accounting period and is recorded as a negative number in parentheses (…).

– Short-term receivables (Code 130)

This is a comprehensive indicator reflecting the total value of receivables with a remaining collection period of 12 months or less, or within a normal business cycle from the end of the accounting period (after deducting the provision for doubtful short-term receivables), such as: short-term receivables from customers, short-term prepayments to suppliers, short-term intercompany receivables, receivables based on construction contract progress, other short-term receivables, provision for doubtful short-term receivables, and assets awaiting disposal.

Code 130 = Code 131 + Code 132 + Code 133 + Code 134 + Code 135 + Code 136 + Code 137.

+ Short-term receivables from customers (Code 131)

This indicator reflects the amount of money still to be collected from customers with a remaining repayment period of 12 months or less, or within a normal business cycle from the end of the accounting period. The data to be recorded in this indicator is based on the total detailed debit balance of Account 131 – Accounts Receivable from Customers opened for each customer.

+ Prepayment to short-term suppliers (Code 132)

This indicator reflects the amount of money paid in advance to suppliers for 12 months or less, or within a normal business cycle, for the purchase of goods or services, but not yet received at the end of the accounting period. The data to be recorded in this indicator is based on the total detailed debit balance of Account 331 – Accounts Payable to Suppliers, opened for each supplier.

+ Short-term intercompany receivables (Code 133)

This indicator reflects receivables between the enterprise and its subsidiaries, and between subsidiaries themselves, in payment relationships other than capital transfer relationships, with a repayment period of 12 months or less, or within a normal business cycle from the end of the accounting period. The data to be recorded in this indicator is the detailed debit balance of Account 1362 – Internal receivables for exchange rate differences, Account 1363 – Internal receivables for eligible capitalized borrowing costs, and Account 1368 – Other internal receivables at the end of the accounting period. When the enterprise prepares a consolidated financial statement with its subsidiaries, this indicator is offset against the “Short-term internal payables” indicator on the financial statements of the subsidiaries.

+ Receivables based on construction contract progress (Code 134)

This indicator reflects the difference between the total cumulative revenue recorded corresponding to the completed work and the total cumulative amount payable by customers according to the construction contract schedule at the end of the reporting period for unfinished construction contracts. The data to be recorded in this indicator is based on the detailed debit balance of Account 337 – Payments according to construction contract schedule.

+ Other short-term receivables (Code 135)

This indicator reflects other receivables with a remaining recovery period of 12 months or less, or within a normal business cycle from the end of the accounting period, such as: Receivables from BCC contracts jointly controlled by the enterprise; receivables for short-term disbursements made on behalf of others; interest, dividends, and profits distributed in cash or non-monetary assets; short-term advances, deposits, and collateral; temporary loans; etc. The data to be recorded in this indicator is the detailed debit balance of Account 1388 – Other receivables, Account 334 – Payable to employees, Account 338 – Other payables and accruals, Account 141 – Advances, and Account 244 – Deposits and collateral at the end of the accounting period.

+ Provision for doubtful short-term receivables (Code 136)

This item reflects the provision for doubtful short-term receivables at the end of the accounting period. The figure to be recorded in this item is the detailed credit balance of Account 2293 – Provision for doubtful receivables at the end of the accounting period (details of provision for doubtful short-term receivables) and is recorded as a negative number in parentheses (…).

+ Assets awaiting processing (Code 137)

This indicator reflects the value of assets missing for unknown reasons awaiting processing at the end of the accounting period. The data to be recorded in this indicator is the debit balance of Account 1381 – Assets missing awaiting processing at the end of the accounting period.

When preparing financial statements, if a business does not have conclusive evidence that a pending asset is recoverable, it must record the value of that asset as an expense to determine the business results for the period. At the same time, the business must disclose in the financial statements the value of the pending asset that has been recorded in the business results for the period, the expected timeframe for clearly identifying the cause of each type of pending asset in this period's financial statements, the results of handling the pending asset as reflected in the previous period's financial statements, etc.

– Inventory (Code 140)

This is a comprehensive indicator reflecting the total current value of all types of inventory held for the production and business activities of an enterprise (after deducting provisions for inventory devaluation) at the end of the accounting period.

Code 140 = Code 141 + Code 142.

+ Inventory (Item No. 141)

This indicator reflects the total value of inventory owned by the enterprise that has not yet been determined as sold during the period, with a turnover period of 12 months or less, or within a normal business cycle from the end of the accounting period. This indicator does not include the value of long-term work-in-progress production costs and the value of long-term equipment, materials, and spare parts. The data to be recorded in this indicator is the detailed debit balance of Account 151 – Goods in Transit, Account 152 – Raw Materials, Account 153 – Tools and Equipment, Account 154 – Work-in-Progress Production Costs, Account 155 – Finished Goods, Account 156 – Merchandise, Account 157 – Goods Sent for Sale, and Account 158 ​​– Raw Materials and Supplies in Bonded Warehouse at the end of the accounting period.

Work-in-progress production costs with a recovery period of more than 12 months or more than one normal business cycle from the end of the accounting period, which do not satisfy the definition of inventory according to Vietnamese Accounting Standards, should not be presented under this item but should be presented under the item "Long-term work-in-progress production costs" (Code 251).

Equipment, supplies, and spare parts with a recovery period of more than 12 months or more than one normal business cycle from the end of the accounting period, which do not satisfy the definition of inventory according to Vietnamese Accounting Standards, should not be presented under this item but should be presented under the item "Long-term equipment, supplies, and spare parts" (Code 273).

+ Provision for inventory devaluation (Code 142)

This item reflects the provision for inventory devaluation at the end of the accounting period after deducting the provision for devaluation already established for long-term work-in-progress production and business costs and long-term equipment, materials, and spare parts. The data to be recorded in this item is the detailed credit balance of Account 2294 – Inventory devaluation provision at the end of the accounting period (detailed provision for items presented as inventory in Item Code 141) and is recorded as a negative number in parentheses (…).

This indicator excludes provisions for impairment of long-term work-in-progress production and business costs, as well as long-term equipment, materials, and spare parts.

– Short-term biological assets (Code 150)

This is a composite indicator reflecting the current value of biological assets (including livestock raised for one-time production and seasonal or one-time production crops) with an expected harvest time of 12 months or less, or within a normal business cycle from the end of the accounting period (after deducting provisions for short-term losses on biological assets) at the end of the accounting period.

Code 150 = Code 151 + Code 152 + Code 153.

+ Livestock raised for short-term, single-use products (Code 151)

This indicator reflects the total value of livestock raised for single-product production, with an expected harvest time of 12 months or less, or within a normal business cycle from the end of the accounting period. The data to be recorded in this indicator is the detailed debit balance of Account 2152 – Livestock raised for single-product production at the end of the accounting period.

+ Crops grown seasonally or for short-term, single-use production (Code 152)

This indicator reflects the total value of seasonal or one-time harvest crops with an expected harvest time of 12 months or less, or within a normal business cycle from the end of the accounting period. The data to be recorded in this indicator is the detailed debit balance of Account 2153 – Seasonal or One-Time Harvest Crops at the end of the accounting period.

– Provision for short-term losses of biological assets (Code 153)

This item reflects the provision for impairment of short-term biological assets at the end of the accounting period. The figure to be recorded in this item is the detailed credit balance of Account 2295 – Provision for impairment of biological assets at the end of the accounting period. The details of the provision for biological assets are presented in items 151 and 152 and are recorded as negative numbers in parentheses (…).

– Other current assets (Code 160)

This is a composite indicator reflecting the total value of other short-term assets with a recovery or utilization period of 12 months or less from the end of the accounting period, such as short-term deferred expenses, deductible VAT, taxes and other amounts receivable from the State, repurchase transactions of government bonds, and other short-term assets at the end of the accounting period.

Code 160 = Code 161 + Code 162 + Code 163 + Code 164 + Code 165.

+ Short-term deferred expenses (Code 161)

This item reflects the value of deferred expenses with an allocation period of 12 months or less, or within a normal business cycle from the time the deferred expense is incurred. The data to be recorded under "Short-term deferred expenses" is the detailed debit balance of Account 242 – Deferred expenses at the end of the accounting period.

+ Deductible Value Added Tax (Code 162)

This indicator reflects the amount of VAT that is still deductible or refundable at the end of the accounting period. The data to be recorded in the "Deductible VAT" indicator is based on the debit balance of Account 133 - Deductible VAT at the end of the accounting period.

+ Taxes and other amounts receivable from the state (Code 163)

This indicator reflects excess taxes and other payments to the State at the end of the accounting period. The data to be recorded in this indicator is based on the detailed debit balances of Account 1383 – Special Consumption Tax on Imported Goods, and Account 333 – Taxes and other payments due to the State at the end of the accounting period.

+ Repurchase transactions of government bonds (Code 164)

This indicator reflects the value of government bonds held by the buyer before the repurchase agreement expires at the end of the accounting period. The data to be recorded in the "Government Bond Repurchase Transactions" indicator is the debit balance of Account 171 – Government Bond Repurchase Transactions at the end of the accounting period.

+ Other current assets (Code 165)

This indicator reflects the value of other short-term assets, such as: precious metals, precious stones (not classified as inventory), investments held for appreciation and sale for profit that are not classified as investment properties, such as paintings, photographs, and other items with value at the end of the accounting period. The data to be recorded in this indicator is the detailed debit balance of Account 2288 – Other Investments and cash and cash equivalents that the enterprise is restricted from using in the short term at the end of the accounting period.

b) Long-term assets (Code 200)

This indicator reflects the value of assets not reflected in the current assets indicator. Long-term assets are assets with a recovery or useful life of more than 12 months or more than one normal business cycle from the end of the accounting period, such as: long-term receivables, fixed assets, long-term biological assets, investment properties, long-term financial investments, long-term work in progress, and other long-term assets.

Code 200 = Code 210 + Code 220 + Code 230 + Code 240 + Code 250 + Code 260 + Code 270.

– Long-term receivables (Code 210)

This is a comprehensive indicator reflecting the total value of receivables with a recovery period of more than 12 months or more than one normal business cycle from the end of the accounting period, such as: long-term receivables from customers, long-term prepayments to suppliers, working capital in subsidiaries, long-term intercompany receivables, and other long-term receivables (after deducting provisions for doubtful long-term receivables).

Code 210 = Code 211 + Code 212 + Code 213 + Code 214 + Code 215 + Code 216.

+ Long-term receivables from customers (Code 211)

This indicator reflects the amount of money still to be collected from customers with a repayment period of more than 12 months or more than one normal business cycle from the end of the accounting period. The data to be recorded in this indicator is based on the detailed debit balance of Account 131 – Accounts Receivable from Customers, detailed for each customer.

+ Long-term advance payment to the seller (Code 212)

This indicator reflects the amount of money paid in advance to suppliers more than 12 months or more than a normal business cycle for the purchase of goods and services, but not yet received at the end of the accounting period. The data to be recorded in this indicator is based on the total detailed debit balance of Account 331 – Accounts Payable to Suppliers opened for each supplier.

+ Business capital at subsidiary units (Code 213)

This item is only recorded in the Head Office's Statement of Financial Position to reflect the amount of business capital allocated to subsidiary units. When preparing the consolidated Statement of Financial Position of the entire enterprise, this item is offset against the item "Internal payables for business capital" (Code 335) or the item "Owner's equity" (Code 411) in the Statement of Financial Position of subsidiary units, detailing the capital received from the superior unit. The data to be recorded in this item is based on the debit balance of Account 1361 – Business capital in subsidiary units at the end of the accounting period.

+ Long-term intercompany receivables (Code 214)

This indicator reflects receivables between the head office and subsidiaries, and between subsidiaries themselves, in payment relationships other than capital transfer relationships, with a remaining repayment period of more than 12 months or more than one normal business cycle from the end of the accounting period. The data to be recorded in this indicator is based on the detailed debit balances of Account 1362 – Internal receivables for exchange rate differences, Account 1363 – Internal receivables for borrowing costs eligible for capitalization, and Account 1368 – Other internal receivables at the end of the accounting period. When the enterprise prepares its consolidated financial statement, this indicator is offset against the “Long-term internal payables” indicator on the financial statements of the subsidiaries.

Other long-term receivables (Code 215)

This indicator reflects other receivables with a remaining recovery period of more than 12 months or more than one normal business cycle from the end of the accounting period, such as: Receivables from BCC (Business Contracts under Joint Control) agreements; Receivables for amounts disbursed on behalf of others, interest, dividends distributed in cash or non-monetary assets; Advances, deposits, collateral, loans, etc. The data to be recorded in this indicator is based on the detailed debit balances of the following accounts: Account 1388 – Other receivables, Account 334 – Payable to employees, Account 338 – Other payables and accruals, Account 141 – Advances, Account 244 – Deposits and collateral at the end of the accounting period.

+ Provision for long-term doubtful receivables (Code 216)

This item reflects the provision for doubtful long-term receivables at the end of the accounting period. The figure to be recorded in this item is the detailed credit balance of Account 2293 – Provision for doubtful receivables (detailed provision for doubtful long-term receivables) at the end of the accounting period and is recorded as a negative number in parentheses (…).

– Fixed assets (Code 220)

This is a composite indicator reflecting the total remaining value (original cost minus accumulated depreciation) of all types of fixed assets at the end of the accounting period.

Code 220 = Code 221 + Code 224 + Code 227.

– Tangible fixed assets (Code 221)

It is a comprehensive indicator reflecting the total remaining value of all types of tangible fixed assets at the end of the accounting period.

Code 221 = Code 222 + Code 223.

+ Original price (Code 222)

This indicator reflects the total original cost of all tangible fixed assets at the end of the accounting period. The data to be recorded in this indicator is the debit balance of Account 211 – Tangible Fixed Assets at the end of the accounting period.

+ Accumulated depreciation value (Code 223)

This indicator reflects the total accumulated depreciation value of tangible fixed assets at the end of the accounting period. The data to be recorded in this indicator is the credit balance of Account 2141 – Depreciation of Tangible Fixed Assets at the end of the accounting period and is recorded as a negative number in parentheses (…).

– Fixed assets under finance lease (Code 224)

This is a comprehensive indicator reflecting the total remaining value of all types of leased fixed assets at the end of the accounting period.

Code 224 = Code 225 + Code 226.

+ Original price (Code 225)

This indicator reflects the total original cost of all types of leased fixed assets at the end of the accounting period. The data to be recorded in this indicator is the debit balance of Account 212 – Leased Fixed Assets at the end of the accounting period.

+ Accumulated depreciation value (Code 226)

This indicator reflects the total accumulated depreciation value of leased fixed assets at the end of the accounting period. The data to be recorded in this indicator is the credit balance of Account 2142 – Depreciation of leased fixed assets at the end of the accounting period and is recorded as a negative number in parentheses (…).

– Intangible fixed assets (Code 227)

It is a composite indicator reflecting the total remaining value of all types of intangible fixed assets at the end of the accounting period.

Code 227 = Code 228 + Code 229.

+ Original price (Code 228)

This indicator reflects the total original cost of all intangible fixed assets at the end of the accounting period. The data to be recorded in this indicator is the debit balance of Account 213 – Intangible Fixed Assets at the end of the accounting period.

+ Accumulated depreciation value (Code 229)

This indicator reflects the total accumulated depreciation value of intangible fixed assets at the end of the accounting period. The data to be recorded in this indicator is the credit balance of Account 2143 – Depreciation of Intangible Fixed Assets at the end of the accounting period and is recorded as a negative number in parentheses (…).

– Long-term biological assets (Code 230)

This indicator reflects the total original cost of long-term biological assets (including livestock raised for periodic production, livestock raised for one-time production, seasonal crops or long-term one-time production crops) with an expected recovery period of more than 12 months or more than one normal business cycle from the end of the accounting period. The data to be recorded in this indicator is the detailed debit balance of Account 215 – Biological Assets at the end of the accounting period.

Code 230 = Code 231 + Code 236 + Code 237 + Code 238.

+ Livestock farming for long-term, recurring production (Code 231)

This indicator reflects the value of livestock raised for the enterprise's recurring products, with an expected recovery period of more than 12 months or more than one normal business cycle from the end of the accounting period. The data to be recorded in this indicator is the debit balance of Account 2151 – Livestock for long-term recurring products at the end of the accounting period.

Code 231 = Code 232 + Code 233

+ Livestock raised for periodic production that have not yet reached maturity (Code 232)

This indicator reflects the costs of purchasing and caring for livestock for periodic production from the time of purchase until they reach maturity. The data to be recorded in this indicator is the debit balance of Account 21511 – Livestock for periodic production that have not yet reached maturity at the end of the accounting period.

+ Livestock raised for periodic production reaching maturity (Code 233)

This indicator reflects the residual value of livestock raised for periodic production that have reached maturity at the end of the accounting period.

Code 233 = Code 234 + Code 235

Original price (Code 234)

This indicator reflects the original cost of biological assets, specifically livestock raised for periodic production reaching maturity at the end of the accounting period. The data to be recorded in this indicator is the debit balance of Account 215121 – Original Cost at the end of the accounting period.

Accumulated depreciation value (Code 235)

This indicator reflects the accumulated depreciation value of all livestock raised for periodic production that have reached maturity at the end of the accounting period. The figure to be recorded in this indicator is the credit balance of Account 215122 – Accumulated depreciation value at the end of the accounting period and is recorded as a negative number in parentheses (…).

+ Livestock raised for long-term, single-product production (Code 236)

This indicator reflects the total value of livestock raised for single-product production with an expected harvest time of more than 12 months or more than a normal business cycle from the end of the accounting period. The data to be recorded in this indicator is the detailed debit balance of Account 2152 – Livestock raised for single-product production at the end of the accounting period.

+ Crops grown seasonally or for long-term, single-product production (Code 237)

This indicator reflects the total value of seasonal or one-time harvest crops with an expected harvest time of more than 12 months or more than a normal business cycle from the end of the accounting period. The data to be recorded in this indicator is the detailed debit balance of Account 2153 – Seasonal or one-time harvest crops at the end of the accounting period.

+ Provision for long-term losses of biological assets (Code 238)

This item reflects the provision for losses on biological assets with an expected harvest time of more than 12 months or more than one normal business cycle from the end of the accounting period. The figure to be recorded in this item is the detailed credit balance of Account 2295 – Provision for losses on biological assets at the end of the accounting period (details of the provision for biological assets are presented in items Codes 231, 236, 237) and is recorded as a negative number in parentheses (…).

– Investment properties (Code 240)

This is a composite indicator reflecting the total remaining value of all types of investment properties at the end of the accounting period.

Code 240 = Code 241 + Code 242.

+ Original price (Code 241)

This indicator reflects the total original cost of investment properties at the end of the accounting period, after deducting any losses due to the depreciation of investment properties held for appreciation. The data to be reflected in this indicator is the detailed debit balance of Account 217 – Investment Properties at the end of the accounting period.

+ Accumulated depreciation value (Code 242)

This indicator reflects the total accumulated depreciation value of investment properties used for leasing at the end of the accounting period. The data to be recorded in this indicator is the credit balance of Account 2147 – Depreciation of investment properties at the end of the accounting period and is recorded as a negative number in parentheses (…).

– Long-term work-in-progress assets (Code 250)

This is a composite indicator reflecting the value of long-term work-in-progress production and business costs and long-term work-in-progress capital construction costs at the end of the accounting period.

Code 250 = Code 251 + Code 252.

+ Long-term work-in-progress production and business costs (Code 251)

Long-term work-in-progress costs are the costs intended for the production of inventory with a normal production time of more than 12 months or more than one normal business cycle, or for inventory production that is delayed, interrupted, behind schedule, temporarily suspended, etc., causing the production time to exceed 12 months from the end of the accounting period.

This indicator reflects the net realizable value (the original cost minus any provision for impairment set aside specifically for this item) of work-in-progress production and business costs with an expected recovery period exceeding 12 months or more than one normal business cycle from the end of the accounting period, which does not satisfy the definition of inventory according to Vietnamese Accounting Standards. The data to be recorded in this indicator is based on the detailed debit balance of Account 154 – Work-in-progress production and business costs after deducting the detailed credit balance of Account 2294 – Provision for inventory impairment (provision for impairment of long-term work-in-progress production and business costs) at the end of the accounting period.

+ Construction costs in progress (Code 252)

This indicator reflects the total value of fixed assets under purchase, capital construction investment costs, repair and maintenance costs, and ongoing upgrades and renovations of fixed assets that remain unfinished at the end of the accounting period. The data to be recorded in this indicator is the debit balance of Account 241 – Unfinished Capital Construction at the end of the accounting period.

– Long-term financial investment (Code 260)

This is a composite indicator reflecting the total value of financial investments such as investments in subsidiaries, investments in associated companies, joint ventures, equity investments in other entities, and investments held to maturity with a remaining term of more than 12 months or more than one normal business cycle, after deducting provisions for investment losses in other entities and provisions for long-term investments held to maturity at the end of the accounting period.

Code 260 = Code 261 + Code 262 + Code 263 + Code 264 + Code 265 + Code 266.

+ Investment in a subsidiary (Code 261)

This indicator reflects the value of investments in subsidiaries at the end of the accounting period. The data to be recorded in this indicator is the debit balance of Account 221 – Investments in subsidiaries at the end of the accounting period.

+ Investing in joint ventures and affiliated companies (Code 262)

This indicator reflects the value of investments in joint ventures and associated companies at the end of the accounting period. The data to be recorded in this indicator is the total debit balance of Account 222 – Investments in joint ventures and associated companies at the end of the accounting period.

+ Capital investment in other entities (Code 263)

This indicator reflects investments in the equity of other entities where the enterprise does not have control, co-control, or significant influence (excluding trading securities, investments in subsidiaries, joint ventures, and associates), and investments in BCC contracts where the enterprise does not have co-control but benefits from the after-tax profit of the contract and has a remaining term of more than 12 months or more than one normal business cycle at the end of the accounting period. The data to be presented in this indicator is the detailed debit balance of Account 2281 – Investments in other entities at the end of the accounting period.

+ Provision for long-term investment losses in other entities (Code 264)

This item reflects the provision for investment losses in subsidiaries, joint ventures, associated companies, and equity investments in other entities (excluding provisions for investments in BCC contracts under Code 126) due to losses incurred by the invested entity or the investor's potential loss of capital at the end of the accounting period. The data to be recorded in this item is the detailed credit balance of Account 2292 – Provision for investment losses in other entities at the end of the accounting period and is recorded as a negative number in parentheses (…).

+ Long-term investment held until maturity (Code 265)

This indicator reflects the value of investments held to maturity with a remaining term of more than 12 months or more than one normal business cycle from the end of the accounting period, such as time deposits, bonds, commercial paper, loans and other debt securities. The data to be recorded in this indicator is the detailed debit balance of Account 1281 – Time Deposits, Account 1282 – Bonds, Account 1283 – Loans, Account 1288 – Other Investments Held to Maturity.

+ Provision for investments held until maturity (Code 266):

This item reflects the provision for long-term investments held to maturity at the end of the accounting period. The figure to be recorded in this item is the detailed credit balance of Account 2292 – Provision for losses on investments in other entities (provision for long-term investments held to maturity) at the end of the accounting period and is recorded as a negative number in parentheses (…).

– Other long-term assets (Code 270)

This is a composite indicator reflecting the total value of other long-term assets with an expected recovery or use period of more than 12 months or more than one normal business cycle from the end of the accounting period, such as: long-term deferred expenses, deferred income tax assets, long-term equipment, supplies, spare parts, and long-term assets not presented in other indicators.

Code 270 = Code 271 + Code 272 + Code 273 + Code 274.

+ Long-term allocated transportation costs (Code 271)

This indicator reflects the value of incurred expenses with an expected allocation period of more than 12 months or more than one normal business cycle from the time the deferred expense arises. The data to be recorded in the "Long-term deferred expense" indicator is the detailed debit balance of Account 242 – Deferred Expenses at the end of the accounting period. Enterprises do not reclassify long-term deferred expenses into short-term deferred expenses.

+ Deferred income tax assets (Code 272)

This item reflects the value of deferred income tax assets at the end of the accounting period. The data to be recorded in this item is based on the debit balance of Account 243 – Deferred Income Tax Assets at the end of the accounting period.

If taxable temporary differences and deductible temporary differences relate to the same taxpayer and are settled with the same tax authority, then deferred tax payable is offset against deferred tax assets. In this case, the "Deferred Income Tax Asset" item reflects the difference between the deferred income tax asset and the deferred income tax payable.

+ Long-term equipment, supplies, and spare parts (Code 273)

This indicator reflects the net value (after deducting the provision for impairment) of equipment, materials, and spare parts that have been in inventory for more than 12 months or more than one normal business cycle from the end of the accounting period, for the purpose of reserve, replacement, and prevention of damage to fixed assets. The data to be recorded in this indicator is based on the detailed debit balance of Account 153 – Tools and Equipment (details of long-term reserve spare parts and equipment) after deducting the detailed credit balance of Account 2294 – Provision for Inventory Impairment (provision for impairment of long-term equipment, materials, and spare parts) at the end of the accounting period.

+ Other long-term assets (Code 274)

This indicator reflects the value of long-term assets other than those mentioned above, such as items of value for display, showcasing traditions, history, etc., but which are not classified as fixed assets and are not intended for sale within 12 months or within a normal business cycle from the end of the accounting period. The data to be recorded in this indicator is based on the detailed debit balance of Account 2288 – Other Investments and cash and cash equivalents that the enterprise is restricted from using in the long term at the end of the accounting period.

c) Total assets (Code 280)

This is a comprehensive indicator reflecting the total value of a company's assets at the end of the accounting period, including both short-term and long-term assets.

Code 280 = Code 100 + Code 200.

d) Liabilities (Code 300)

This is a comprehensive indicator reflecting the total liabilities of a business at the end of the accounting period, including short-term and long-term liabilities.

Code 300 = Code 310 + Code 330.

d) Short-term liabilities (Code 310)

This is a composite indicator reflecting the total value of outstanding liabilities with a remaining payment term of no more than 12 months or within a normal business cycle from the end of the accounting period, such as: short-term payables to suppliers; short-term advances from customers; dividends and profits payable; short-term taxes and other amounts payable to the State; payables to employees; short-term accrued expenses; short-term intercompany payables; short-term construction contract payments; short-term deferred revenue; other short-term payables; short-term loans and financial lease liabilities; short-term provisions for liabilities; reward and welfare fund; price stabilization fund; and repurchase transactions of government bonds.

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

+ Short-term payables to suppliers (Code 311)

This indicator reflects the value of accounts payable to suppliers with a remaining payment term of 12 months or less, or within a normal business cycle from the end of the accounting period. The data to be recorded in this indicator is based on the detailed credit balance of Account 331 – Accounts Payable to Suppliers, detailed for each supplier.

+ Short-term advance payment by the buyer (Code 312)

This indicator reflects the amount of money advanced by buyers to purchase products, goods, services, fixed assets, investment properties, and which the business is obligated to supply for 12 months or less, or within a normal business cycle from the end of the accounting period (excluding prepaid revenue). The data to be recorded in this indicator is based on the detailed credit balance of Account 131 – Accounts Receivable from Customers, detailed for each customer.

+ Dividends and profits must be paid (Code 313)

This indicator reflects the value of dividends and profits payable to investors, who are shareholders and capital contributors of the enterprise, at the end of the accounting period. The data to be recorded in this indicator is the credit balance of Account 332 – Dividends and profits payable at the end of the accounting period.

+ Short-term taxes and other payments due to the State (Code 314)

This indicator reflects the total value of amounts that the enterprise still owes to the State within a period not exceeding 12 months or within a normal business cycle from the end of the accounting period, including taxes, fees, charges and other payable amounts. The data to be recorded in this indicator is based on the detailed credit balance of Account 333 – Taxes and other amounts payable to the State at the end of the accounting period.

+ Payable to employees (Code 315)

This indicator reflects the amounts that the enterprise still owes to employees at the end of the accounting period. The data to be recorded in this indicator is based on the detailed credit balance of Account 334 – Payable to employees at the end of the accounting period.

+ Short-term payable expenses (Code 316)

This indicator reflects the value of outstanding liabilities arising from expenses incurred during the reporting period that lack sufficient documentation but will be paid within a period of no more than 12 months or within a normal business cycle from the end of the accounting period, such as provisions for vacation pay, interest payable, etc. The data to be recorded in this indicator is based on the detailed credit balance of Account 335 – Accrued Expenses at the end of the accounting period.

+ Short-term internal payables (Code 317)

This indicator reflects internal payables with a remaining payment term of no more than 12 months or within a normal business cycle from the end of the accounting period (excluding working capital payables) between the head office and subsidiaries or between subsidiaries within the enterprise. The data to be recorded in this indicator is based on the detailed credit balances of Account 3362 – Internal payables for exchange rate differences, Account 3363 – Internal payables for eligible capitalized borrowing costs, and Account 3368 – Other internal payables at the end of the accounting period. When preparing the consolidated financial statement of the enterprise, this indicator is offset against the “Short-term internal receivables” indicator on the financial statements of the subsidiaries.

+ Payment must be made according to the construction contract schedule (Code 318)

This indicator reflects the difference between the total cumulative amount customers are required to pay according to the construction contract schedule and the total cumulative revenue recorded corresponding to the completed work up to the end of the reporting period for unfinished construction contracts. The data to be recorded in this indicator is based on the detailed credit balance of Account 337 – Payments according to construction contract schedule at the end of the accounting period.

+ Short-term revenue awaiting allocation (Code 319)

This item reflects revenue awaiting allocation with an expected allocation period of no more than 12 months or within a normal business cycle from the end of the accounting period. The data to be recorded in this item is the detailed credit balance of Account 3387 – Revenue awaiting allocation at the end of the accounting period.

+ Other short-term payables (Code 320)

This item reflects other payables with a remaining payment term of no more than 12 months or within a normal business cycle from the end of the accounting period, in addition to liabilities already reflected in other items, such as: the value of assets found to be in excess for unknown reasons, amounts payable to social insurance agencies, union fees, short-term deposits and collateral received, etc. The data to be recorded in this item is based on the detailed credit balances of the following accounts: Account 338 – Other payables and receivables, Account 138 – Other receivables, Account 344 – Deposits and collateral received at the end of the accounting period.

Short-term loans and financial lease liabilities (Code 321)

This indicator reflects the total value of loans and debts owed by businesses to banks, financial institutions, and other entities with a remaining repayment term of no more than 12 months or within a normal business cycle from the end of the accounting period. The data to be recorded in this indicator is based on the detailed credit balances of Account 341 – Loans and Financial Lease Liabilities and Account 343 – Issued Bonds at the end of the accounting period.

+ Short-term provisions for liabilities (Code 322)

This indicator reflects provisions for liabilities expected to arise within 12 months or within a normal business cycle from the end of the accounting period, such as provisions for product warranties, goods, construction projects, and business restructuring, etc. These provisions are usually estimates, with uncertain payment times and values, and the business has not yet received the goods or services from the supplier. The data to be recorded in this indicator is based on the detailed credit balance of Account 352 – Provisions for Liabilities at the end of the accounting period.

+ Reward and welfare fund (Code 323)

This indicator reflects the unused bonus and welfare fund and management bonus fund at the end of the accounting period. The data to be recorded in this indicator is the credit balance of Account 353 – Bonus and Welfare Fund at the end of the accounting period.

+ Price Stabilization Fund (Code 324)

This indicator reflects the value of the Price Stabilization Fund currently available at the end of the accounting period. The data to be recorded in this indicator is the credit balance of Account 357 – Price Stabilization Fund at the end of the accounting period.

+ Repurchase transactions of government bonds (Code 325)

This indicator reflects the value of government bonds held by the seller before the repurchase agreement expires at the end of the accounting period. The data to be recorded in this indicator is the credit balance of Account 171 – Government bond repurchase transactions at the end of the accounting period.

e) Long-term debt (Code 330)

This is a composite indicator reflecting the total value of a company's long-term liabilities, including those with a remaining payment term of more than 12 months or more than one normal business cycle from the end of the accounting period, including: long-term accounts payable to suppliers; long-term advances from customers; long-term taxes and other amounts payable to the State; long-term accrued expenses; intercompany payables for working capital; long-term intercompany payables; long-term deferred revenue; other long-term payables; long-term loans and financial leases; convertible bonds; preferred shares; deferred income tax payable; long-term provisions for liabilities; and the science and technology development fund.

Code 330 = Code 331 + Code 332 + Code 333 + Code 334 + Code 335 +
Code 336 + Code 337 + Code 338 + Code 339 + Code 340 + Code 341
+ Code 342 + Code 343 + Code 344.

+ Long-term payables to suppliers (Code 331)

This indicator reflects the value of accounts payable to suppliers with a remaining payment term of more than 12 months or more than one normal business cycle from the end of the accounting period. The data to be recorded in this indicator is based on the detailed credit balance of Account 331 – Accounts Payable to Suppliers, detailed for each supplier.

+ Buyer pays in advance for a long term (Code 332)

This indicator reflects the amount of money advanced by buyers for the purchase of products, goods, services, fixed assets, investment properties, and which the business is obligated to supply for more than 12 months or more than one normal production or business cycle at the time of reporting (excluding prepaid revenue). The data to be recorded in this indicator is based on the detailed credit balance of Account 131 - Accounts Receivable from Customers, with details for each customer.

+ Taxes and other long-term payments to the State (Code 333)

This indicator reflects the value of long-term amounts that businesses still owe to the State at the end of the accounting period, such as additional corporate income tax expenses as required by global minimum tax regulations. The data to be recorded in this indicator is based on the detailed credit balance of Account 333 – Taxes and other amounts payable to the State at the end of the accounting period.

+ Long-term payable costs (Code 334)

This indicator reflects the value of outstanding liabilities arising from expenses incurred during the reporting period that lack sufficient documentation but will be payable after 12 months or more of a normal business cycle from the end of the accounting period, such as interest payable, etc. The data to be recorded in this indicator is based on the detailed credit balance of Account 335 – Accrued Expenses at the end of the accounting period.

+ Internal payments for working capital (Code 335)

Depending on the operational characteristics and management model of each unit, the enterprise implements decentralization and regulations for its subordinate units to record the capital contributed by the enterprise under this item or the "Owner's Equity" item (Code 411).

This indicator is only reflected in the financial statement of the subsidiary unit to reflect the amounts the subsidiary unit owes to the enterprise for working capital.

The figures to be recorded in this item are based on the detailed credit balance of Account 3361 – Internal payables for business capital at the end of the accounting period. When preparing the consolidated financial statement of the entire enterprise, this item is offset by the parent company against the "Business capital in subsidiary units" item on the parent company's financial statement.

+ Long-term internal payment required (Code 336)

This indicator reflects internal payables with a remaining payment term of more than 12 months or more than one normal business cycle from the end of the accounting period (excluding working capital payables) between the head office and subsidiaries or between subsidiaries within the enterprise. The data to be recorded in this indicator is based on the detailed credit balances of Account 3362 – Internal payables for exchange rate differences, Account 3363 – Internal payables for eligible capitalized borrowing costs, and Account 3368 – Other internal payables at the end of the accounting period. If there are subsidiaries, the enterprise's financial statements must consolidate the data from both the head office and the subsidiaries; in this case, this indicator is offset against the "Long-term internal receivables" indicator on the financial statements of the subsidiaries.

+ Revenue awaiting allocation over the long term (Code 337)

This item reflects revenue awaiting allocation with an expected allocation period of more than 12 months or more than one normal business cycle from the end of the accounting period. The data to be recorded in this item is the detailed credit balance of Account 3387 – Revenue awaiting allocation at the end of the accounting period.

+ Other long-term payables (Code 338)

This item reflects other payables with a remaining payment term of more than 12 months or more than one normal business cycle from the end of the accounting period, in addition to liabilities already reflected in other items, such as long-term deposits, collateral, long-term loans, etc. The data to be recorded in this item is based on the detailed credit balances of Account 338 – Other payables and receivables, and Account 344 – Deposits and collateral received at the end of the accounting period.

+ Long-term loans and financial leases (Code 339)

This indicator reflects the amounts borrowed and owed by businesses to banks, financial institutions, and other entities, with a remaining repayment term of more than 12 months or more than one normal business cycle from the end of the accounting period, such as: bank loans, payables for leased fixed assets, proceeds from the issuance of ordinary bonds, etc. The data to be recorded in this indicator is the credit balance of Account 341 – Loans and lease liabilities and Account 3431 – Ordinary bonds at the end of the accounting period.

+ Convertible bonds (Code 340)

This indicator reflects the principal value of convertible bonds issued by the enterprise at the end of the accounting period. The data to be recorded in this indicator is the detailed credit balance of Account 3432 – Convertible Bonds at the end of the accounting period.

+ Preferred stock (Code 341)

This indicator reflects the value of preferred stock classified as a liability at the end of the accounting period. The data to be recorded in this indicator is based on the credit balance of account 41112 – preferred stock at the end of the accounting period.

+ Deferred income tax payable (Code 342)

This item reflects the amount of deferred corporate income tax payable at the end of the accounting period. The data to be recorded in this item is the credit balance of Account 347 – Deferred Income Tax Payable at the end of the accounting period.

If taxable temporary differences and deductible temporary differences relate to the same taxpayer and are settled with the same tax authority, then deferred income tax payable is offset against deferred tax assets. In this case, the "Deferred Income Tax Payable" item reflects the difference between deferred income tax payable and deferred tax assets at the end of the accounting period.

+ Long-term provisions for liabilities (Code 343)

This item reflects the provision for liabilities expected to be payable over 12 months or more than one normal business cycle from the end of the accounting period, such as provisions for product warranties, goods, construction projects, restructuring provisions, provisions for environmental restoration liabilities, etc. The data to be recorded in this item is based on the detailed credit balance of Account 352 – Provisions for Liabilities at the end of the accounting period.

+ Science and Technology Development Fund (Code 344)

This indicator reflects the amount of unused Science and Technology Development Fund at the time of reporting. The data to be recorded in this indicator is the credit balance of Account 356 – Science and Technology Development Fund.

g) Equity

Code 400 = Code 411 + Code 412 + Code 413 + Code 414 + Code 415 +
Code 416 + Code 417 + Code 418 + Code 419 + Code 420

– Owner's contributed capital (Code 411)

This indicator reflects the total amount of capital actually contributed by owners to the enterprise (for joint-stock companies, it reflects the capital contributed by shareholders at the par value of shares; for other types of enterprises, this indicator reflects the actual capital contributed by owners according to the company's charter) at the end of the accounting period. At subsidiary units, this indicator may reflect the amount of capital provided if the enterprise stipulates that the subsidiary accounting unit records it in Account 411 – Owner's Investment Capital. The data to be recorded in this indicator is the credit balance of Account 4111 – Owner's Contribution Capital. For joint-stock companies, Code 411 = Code 411a + Code 411b. For other types of enterprises, the enterprise only presents the owner's contribution capital in indicator 411 without having to present it in detail according to indicators 411a and 411b.

+ Common stock with voting rights (Code 411a)

This indicator is used only in joint-stock companies and reflects the par value of common voting shares at the end of the accounting period. The data to be recorded in this indicator is the credit balance of Account 41111 – Common Voting Shares.

+ Preferred stock (Code 411b)

This indicator reflects the par value of preferred shares classified as equity at the end of the accounting period. The data to be recorded in this indicator is based on the credit balance of Account 41112 – Preferred Shares at the end of the accounting period.

– Capital surplus (Code 412)

This indicator reflects the capital surplus at the end of the accounting period. The figure to be recorded in this indicator is the credit balance of Account 4112 – Capital Surplus at the end of the accounting period. If Account 4112 has a debit balance, this indicator is recorded as a negative number in parentheses (…).

– Convertible Bond Option (Code 413)

This indicator reflects the equity component value of convertible bonds issued by the enterprise at the end of the accounting period. The data to be recorded in this indicator is the detailed credit balance of Account 4113 – Convertible Bond Options at the end of the accounting period.

– Other owner's equity (Code 414)

This indicator reflects the value of other owner's equity at the end of the accounting period. The data to be recorded in this indicator is the credit balance of Account 4118 – Other Equity at the end of the accounting period.

– Shares repurchased from itself (Code 415)

This indicator reflects the value of treasury shares and repurchased shares held by the company at the end of the accounting period. The data to be recorded in this indicator is the debit balance of Account 419 – Repurchased shares held by the company at the end of the accounting period and is recorded as a negative number in parentheses (…).

– Revaluation difference of assets (Code 416)

This item reflects the difference resulting from the revaluation of existing assets at the end of the accounting period. The figure to be recorded in this item is the credit balance of Account 412 – Revaluation Difference of Assets at the end of the accounting period. If Account 412 – Revaluation Difference of Assets has a debit balance, this item is recorded as a negative number in parentheses (…).

– Exchange rate differences (Code 417)

This indicator reflects the total exchange rate difference at the end of the accounting period.

The figure to be recorded in this item is the credit balance of Account 413 – Exchange Rate Differences at the end of the accounting period. If Account 413 – Exchange Rate Differences has a debit balance, this item is recorded as a negative number in parentheses (…).

In cases where the entity uses a foreign currency as its accounting currency, this item also reflects the exchange rate difference resulting from the conversion of financial statements prepared in foreign currency into Vietnamese Dong.

– Development Investment Fund (Code 418)

This indicator reflects the amount of unused Development Investment Fund at the end of the accounting period. The data to be recorded in this indicator is the credit balance of Account 414 – Development Investment Fund at the end of the accounting period.

– Other funds belonging to equity capital (Code 419)

This indicator reflects the value of other funds belonging to the company's equity capital, set aside from existing undistributed after-tax profits at the end of the accounting period. The data to be recorded in this indicator is the credit balance of Account 418 – Other funds belonging to equity capital at the end of the accounting period.

– Undistributed after-tax profit (Code 420)

This indicator reflects the amount of after-tax profit (or loss) that has not been settled or distributed at the end of the accounting period. The figure to be recorded in this indicator is the credit balance of Account 421 – Undistributed after-tax profit at the end of the accounting period. If Account 421 – Undistributed after-tax profit has a debit balance, the figure for this indicator is recorded as a negative number in parentheses (…).

Code 420 = Code 420a + Code 420b.

+ Undistributed after-tax profit accumulated up to the end of the previous period (Code 420a)

This indicator reflects the amount of unsettled or undistributed profit (or loss) accumulated up to the end of the previous period (beginning of the reporting period).

The figures to be recorded in this item on the Quarterly Financial Statement are the credit balance of Account 4211 – Undistributed after-tax profit accumulated to the end of the previous year plus the detailed credit balance of Account 4212 – Undistributed after-tax profit for the current year, detailing the accumulated profit from the beginning of the year to the beginning of the reporting period. If Account 4211 – Undistributed after-tax profit accumulated to the end of the previous year and Account 4212 – Undistributed after-tax profit for the current year have debit balances, the figures for this item are recorded as negative numbers in parentheses (…).

The figure to be recorded in the item "Undistributed after-tax profit up to the end of the previous period" on the Annual Statement of Financial Position is the credit balance of Account 4211 - Cumulative undistributed after-tax profit up to the end of the previous year" at the end of the accounting period. If Account 4211 - Cumulative undistributed after-tax profit up to the end of the previous year, and Account 4212 - Undistributed after-tax profit for the current year have debit balances, then the figure for this item is recorded as a negative number in parentheses (…).

+ Undistributed after-tax profit for this period (Code 420b)

This indicator reflects the amount of profit (or loss) that has not been settled or distributed during the reporting period.

The figure to be recorded in the "Undistributed after-tax profit for this period" item on the Quarterly Financial Statement is the credit balance of Account 4212 – Undistributed after-tax profit for this year, specifically the profit generated during the reporting quarter. If Account 4212 – Undistributed after-tax profit for this year has a debit balance, this figure is recorded as a negative number in parentheses (…).

The figure to be recorded under the item "Undistributed after-tax profit for this period" on the Annual Statement of Financial Position is the credit balance of Account 4212 – Undistributed after-tax profit for this year. If Account 4212 – Undistributed after-tax profit for this year has a debit balance, the figure for this item is recorded as a negative number in parentheses (…).

h) Total capital (Code 440)

This reflects the total amount of capital sources that form the company's assets at the time of reporting.

Code 440 = Code 300 + Code 400.

The indicator "Total Assets" Code number 280

=

The indicator "Total Capital Sources" Code number 440