Corporate Financial Reporting System

1. Financial statements apply to enterprises of all fields and all economic sectors #

Carry out accounting in accordance with Circular No. 200/2014 / TT-BTC dated December 22, 12 of the Ministry of Finance:

Annual financial statements include:

Where the continuous operation assumption is met:

• Balance sheet Form B 01-DN
• Report on business results Form B 02-DN
• Cash flow statement Form B 03-DN
• Notes to the Financial Statements Form B 09-DN

In case of failure to meet the continuous operation assumption: the enterprise must still present all financial statements and clearly state:

• Balance sheet for businesses that do not meet the assumption of continuous operation - Form B01 / CDHĐ-DNKLT and presented on a separate form;
• Report on business results applicable to an enterprise that does not meet the continuous operating assumption - Form B02 / CDHĐ-DNKLT and is presented in the same general format as a business operating normally;
• Cash flow statements applicable to businesses that do not meet the assumption of continuous operation - Form B03 / CDHĐ-DNKLT and presented in the same general format as a business operating normally;
• Notes to the financial statements applicable to enterprises that do not meet the assumption of continuous operation - Form B09 / CDHĐ-DNKLT and presented in a separate form.

Interim financial statements:

The full form of interim financial statements include:

• Interim balance sheet Form B 01a-DN
• Report on business results Form B 02a-DN
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• Interim cash flow statement Form B 03a-DN
• Notes to Selected Financial Statements Form B 09a-DN

The summary form of mid-year financial statements includes:

• Interim balance sheet Form B 01b-DN
• Report on business results Form B 02b-DN
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• Interim cash flow statement Form B 03b-DN
• Notes to Selected Financial Statements Form B 09a-DN

2. Financial statements used for small and medium enterprises #

Before fiscal year 2017 (Decision No. 48/2006 / QD-BTC dated September 14, 9 of the Minister of Finance and Circular No. 2006/138 / TT-BTC dated October 2011, 4 of the Ministry of Finance) :

Financial statements for small and medium-sized businesses sent to the tax authority include:

• Table of Technical Standards Form B02-DNN
• CĐTK Form F01-DNN
• Business result report Form B02-DNN
• Cash flow statement (recommended) Form B03-DNN
• Notes to the financial statements Form B09-DNN

+ Small and medium enterprises that meet the assumption of continuous operation:

• Report on financial situation Form B01a - DNN
• Report on business results Form No. B02 - DNN
• Notes to the Financial Statements Form B09 - DNN

Depending on the characteristics of its operations and management requirements, enterprises can choose to prepare a report on their financial position using Form B01b - DNN instead of Form B01a - DNN.

The financial statements sent to the tax authorities must prepare and send additional balance sheets (Form F01 -DNN).

• Cash flow statement (recommended) Form B03-DNN

+ Small and medium enterprises that do not meet the assumption of continuous operation:

• Report on financial situation Form B01-DNNKLT
• Report on business results Form No. B02-DNN
• Notes to the Financial Statements Form B09-DNNKLT
• Cash flow statement (recommended) Form B03-DNN

+ Micro enterprises:

• Financial status report Form B01-DNSN
• Report on business results Form No. B02-DNSN
• Notes to the Financial Statements Form B09-DNSN

3. The consolidated financial statements include: #

The consolidated financial statements include the Annual Consolidated Financial Statements and the Interim Consolidated Financial Statements (quarterly reports including quarter IV and semi-annual reports). Annual Consolidated Financial Statements are prepared in full form, and the Interim Consolidated Financial Statements are prepared in either complete form or in summary form.

+ The annual consolidated financial statements and the interim consolidated financial statements include:

• Consolidated balance sheet;
• Consolidated business results report;
• Consolidated cash flow statement;
• Notes to the Consolidated Financial Statements.

The consolidated financial statements apply the financial statements form of independent enterprises specified in the Enterprise Accounting System and supplement the criteria.

4. Consolidated financial statements and financial statements of the attached accounting units: #

Enterprises that have their head office in one locality but have other affiliated accounting units in another locality, apart from having to prepare the head office financial statements, the enterprise must also prepare a general financial statement at the end. Annual accounting period to submit to the tax agency.

The affiliated accounting units shall prepare annual financial statements and send them to enterprises for use as a basis to make a financial report synthetic.