Decree No. 140/2026/NĐ-CP provides for the preparation of state financial reports. Thereby, entities are responsible for compiling and reporting their financial conditions, results of financial activities, as well as monetary flows in accordance with the templates provided. Such reports must comply with accounting principles and the prescribed accounting system. Additionally, the Decree also requires entities to provide detailed explanations regarding the data in the state financial report.
Scope of application
Government-managed agencies and organizations
Key points
- Regulations on the preparation of state financial reports
- Compliance with accounting principles and systems
- Reporting of financial conditions, results of financial activities, and monetary flows
- Detailed explanation of data in the state financial report
- Entities are responsible for compiling and reporting according to the provided templates
🌐 Social impact of this document
- Strengthening public financial management
- Ensuring transparency and clarity in the use of state budget funds
- Assisting the Government in making appropriate economic policy decisions
❓ Frequently asked questions
Which entities are required to prepare state financial reports?
Government-managed agencies and organizations
What contents does the state financial report include?
Includes reporting on financial conditions, results of financial activities, and monetary flows.
Which accounting principles are applied in the state financial report?
Accounting principles prescribed in Decree No. 140/2026/NĐ-CP
Full text
MINISTRY OF GOVERNMENT OFFICIALS
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
-----------------------------
No.: 140/2026/NĐ-CP
Hanoi, April 16, 2026
DECREE
On State Financial Reporting
Based on the Law on Organization of the Government No. 63/2025/QH15;
Based on the Law on Organization of Local Authorities No. 72/2025/QH15;
Based on the Accounting Law No. 88/2015/QH13, amended and supplemented by the Law No. 56/2024/QH15;
Based on the State Budget Law No. 89/2025/QH15;
In accordance with the proposal of the Minister of Finance;
The Government promulgates this Decree on State Financial Reporting.
CHAPTER I GENERAL PROVISIONS
Article 1. Scope of Application
This Decree stipulates the content of state financial reporting; preparation, submission, and disclosure of state financial reports; and the responsibilities of agencies, units, and localities in providing financial information for the preparation of state financial reports.
Article 2. Applicability
1. Ministry of Finance.
2. People's Committees of provinces and cities (hereinafter referred to as "Provincial People's Committee").
3. Budget collection agencies; budget fund management agencies at all levels.
4. Agencies, units, organizations managing state assets and funds at all levels.
5. Agencies, units, organizations managing non-budgetary state financial funds; non-budgetary state financial funds.
6. State agencies, political organizations, Vietnamese Fatherland Front.
7. Public institutions.
8. Other organizations related to the provision of financial information for the preparation of state financial reports.
Article 3. Interpretation of Terms
1. The highest-level accounting unit is responsible for preparing consolidated financial statements and, within its organizational structure, there are subordinate accounting units but no higher-level accounting units.
2. Independent accounting unit refers to the entities specified in paragraphs 5, 6, 7, and 8 of Article 2 of this Decree that are responsible for preparing financial reports and, within their organizational structures, there are no superior or subordinate accounting units.
3. Financial reporting providing financial information is a report prepared by the entities specified in paragraphs 3 and 4 of Article 2 of this Decree, highest-level accounting units, and independent accounting units to provide financial information of their own unit and any subordinate units (if applicable), for the purpose of preparing state financial reports.
Article 4. Scope of State Financial Reporting
1. The state financial report is prepared on a national scale (hereinafter referred to as the "National State Financial Report") and on a provincial or municipal scale (hereinafter referred to as the "Provincial State Financial Report").
2. The National State Financial Report reflects the financial information of the state managed by the state across the entire country.
3. The Provincial State Financial Report reflects the financial information of the state managed within a province or city.
Article 5. Period for Preparing State Financial Reporting
The state financial report is prepared for the accounting year as prescribed by the Accounting Law.
Article 6. Unit of Measurement in Preparing State Financial Reporting
The unit of measurement when preparing state financial reports is Vietnamese Dong.
The state financial report may be presented according to the abbreviated units of measurement specified in paragraph 4 of Article 4 of Decree No. 174/2016/NĐ-CP dated December 30, 2016, issued by the Government on detailed provisions for certain articles of the Accounting Law.
Article 7. Principles for Preparation, Requirements for State Financial Reports
1. The State financial report is prepared from financial reports providing accounting period information.
2. The State financial report is prepared based on financial information that has been determined to have value and provided by entities specified in Clauses 3, 4, 5, 6, 7, 8 of Article 2 of this Decree.
3. When preparing the State financial report, internal transactions arising between budget levels; between the budget and agencies, units, organizations within the scope of preparation of the State financial report (hereinafter referred to as internal transactions) must be excluded.
4. Information on the State financial report must be reflected truthfully and objectively.
5. Information on the State financial report must ensure consistency, continuity, and comparability:
Chapter II CONTENT OF THE STATE FINANCIAL REPORT
Article 8. Report on the Financial Situation of the State
1. The report on the financial situation of the State is a consolidated financial report used to reflect all information about state assets, state capital within the scope of the entire country or province at the end of the reporting period.
2. Content of the report on the financial situation of the State
a) State assets include assets entrusted for management, use and exploitation by entities specified in Clauses 3, 4, 5, 6, 7, 8 of Article 2 of this Decree (including provisions for asset impairment reserves, if any), presented as short-term and long-term, including: Cash and cash equivalents; financial investments; receivables; inventory; loans; infrastructure assets; fixed assets at units; unfinished purchases and construction; other assets.
State assets do not include special fixed assets (such as: Cultural relics, exhibits in museums, mausoleums, historical sites of national significance, rare documents, precious documents, trademarks of public sector entities, etc.); land for which the right to use has not been granted; natural resources and other assets being monitored at a nominal value or whose value cannot be determined.
b) State capital includes: Liabilities and net assets of the state
Liabilities of the state are present obligations of the state arising from past events, the settlement of which will reduce the state's resources. The liabilities of the state include all amounts owed by the government, local governments' debts, and other liabilities of entities specified in Clauses 3, 4, 5, 6, 7, 8 of Article 2 of this Decree (including provisions for contingent liabilities, if any). Liabilities of the state are presented as short-term and long-term.
Net assets of the state reflect the actual capital resources of
the state at the end of the reporting period (excluding state's liabilities). The net assets of the state include cumulative surplus/deficit, other funds and net assets of the state.
3. The format of the national report on the financial situation of the State and the provincial report on the financial situation of the State is specified in Appendix I attached to this Decree.
Article 9. Report on the Results of Financial Activities of the State
1. The report on the results of financial activities of the State is a consolidated financial report used to reflect revenue, expenses, and surplus/deficit for the year within the scope of the entire country or province during the reporting period.
2. Content of the report on the results of financial activities of the State
a) Revenue of the state
Revenue of the state is the total resources obtained by the state or to be obtained in the reporting period that increase the net assets of the state. The revenue of the state includes: Tax revenue; fee and levy revenue; oil and natural gas revenue; capital contribution and investment income from the state; non-reimbursable aid revenue; operating, service, and other revenue generated by entities specified in Clauses 3, 5, 6, 7, 8 of Article 2 of this Decree during the reporting period.
b) Expenditure of the state
Expenditure of the state are those that reduce the resources of the state in the reporting period under the form of cash outflows, or use assets, or result in liabilities leading to a reduction in net assets. The expenditure of the state includes: Personnel expenses and other personnel-related costs; material and service costs used; depreciation/amortization costs; financial costs and other costs incurred by entities specified in Clauses 3, 5, 6, 7, 8 of Article 2 of this Decree during the reporting period.
c) Surplus/deficit of the state
Surplus/deficit reflects the financial activities results of the state for the reporting period, determined by the difference between revenue and expenditure. If revenue exceeds expenditure, the financial activity result of the state in the reporting period is a surplus; if revenue is less than expenditure, the financial activity result of the state in the reporting period is a deficit.
3. The format of the national report on the results of financial activities of the State and the provincial report on the results of financial activities of the State is specified in Appendix II attached to this Decree.
Article 10. Currency Flow Report
1. The Currency Flow Report is a consolidated financial report used to reflect the currency flow situation, including cash inflows and outflows from the main activities, investment activities, and financial activities within the reporting period; the balance of money and monetary equivalents at the end of the reporting period for the State across the entire country or a province.
2. Content of the Currency Flow Report
a) Cash Flow from Main Activities
The cash flow from main activities includes cash inflows and outflows within the reporting period arising from regular operations of the State that are not investment or financial activities.
b) Cash Flow from Investment Activities
The cash flow from investment activities includes cash inflows and outflows within the reporting period arising from the purchase, construction, disposal, and sale of long-term assets and other investments not included in monetary equivalents of the State.
c) Cash Flow from Financial Activities
The cash flow from financial activities includes cash inflows and outflows within the reporting period arising from borrowing, repayment of borrowings, and other financial activities of the State.
d) Net Cash Flow for the Period
Net cash flow for the period reflects the difference between total cash inflows and total cash outflows in the reporting period arising from all three types of activities: main activities, investment activities, and financial activities of the State.
d) Opening Balance of Money and Monetary Equivalents
The opening balance of money and monetary equivalents reflects the "Money and Monetary Equivalents" balance of the State at the beginning of the reporting period.
e) Exchange Rate Impact
The exchange rate impact reflects the difference in exchange rates due to revaluation of foreign currency balances of the State at the end of the reporting period.
g) Closing Balance of Money and Monetary Equivalents
The closing balance of money and monetary equivalents reflects the "Money and Monetary Equivalents" balance of the State at the end of the reporting period.
3. The format for the National Currency Flow Report and the Provincial Currency Flow Report is specified in Appendix III attached to this Decree.
Article 11. Financial Statement Explanation
1. The Financial Statement Explanation is prepared to explain and supplement information about the State's financial situation, results of financial activities, and currency flow situation within the reporting period across the entire country or a province.
2. Content of the Financial Statement Explanation
The content of the Financial Statement Explanation includes general information on economic and social conditions; an overview of the National Financial Report for the reporting period; explanations of financial data, results of financial activities, and currency flow situation of the State.
3. The format for the National Financial Statement Explanation and the Provincial Financial Statement Explanation is specified in Appendix IV attached to this Decree.
Chapter III ESTABLISHMENT, SUBMISSION, AND PUBLICIZATION OF STATE FINANCIAL REPORTS
Article 12 Basis for the Preparation of State Financial Reports
1. Basis for the preparation of provincial state financial reports
a) Information to be provided in the report as stipulated in paragraph 1 and 2 of Article 17 of this Decree.
b) Provincial state financial report from the previous year.
2. Basis for the preparation of national state financial reports
a) Information to be provided in the report as stipulated in paragraphs 1, 2, and 3 of Article 18 of this Decree.
b) Provincial state financial reports submitted by provincial people's committees to the people's councils of provinces, cities (hereinafter referred to as provincial people's councils).
c) National state financial report from the previous year.
Article 13 Procedure for the Preparation and Submission of Provincial State Financial Reports
1. The Ministry of Finance shall direct and organize the preparation and submission of provincial state financial reports in accordance with the following steps:
a) Receive, inspect information to be provided in the report as stipulated in paragraph 1 and 2 of Article 17 of this Decree; coordinate with relevant units to complete the report (if necessary).
b) Aggregate reporting information and exclude internal transactions.
c) Prepare provincial state financial reports according to prescribed templates.
d) Submit to the provincial people's committee within the time limit set by the provincial people's committee (if applicable), ensuring submission no later than May 1 of the following year.
2. The provincial people's committee shall report to the standing body of the provincial people's council for comments; accept, refine, and submit the provincial state financial report to the provincial people's council by July 1 of the following year, and send it to the Ministry of Finance to prepare the national state financial report by July 5 of the following year.
Article 14 Procedure for the Preparation and Submission of National State Financial Reports
1. The Ministry of Finance shall prepare and submit national state financial reports in accordance with the following steps:
a) Receive, inspect provincial state financial reports and information to be provided as stipulated in paragraphs 1, 2, and 3 of Article 18 of this Decree; coordinate with relevant units to complete the report (if necessary).
b) Aggregate reporting information and exclude internal transactions.
c) Prepare national state financial reports according to prescribed templates.
d) Submit the national state financial report to the Government by no later than August 15 of the following year.
2. The Government shall report to the Standing Committee of the National Assembly on the national state financial report by no later than September 20 of the following year for comments; accept, refine, and submit it to the National Assembly at the same time as the final settlement of the state budget in accordance with the provisions of the Law on State Budget.
Article 15 Publicization of State Financial Reports
1. Contents of publicization
a) The provincial people's committee shall publicly disclose information from the provincial state financial report, including: State assets; sources of state funds; revenues, expenses, and surplus/deficit in the year of state financial operations; monetary circulation within the province, excluding detailed data related to national defense, security, and state reserves; other data and documents as prescribed by laws on state secrets protection.
b) The Ministry of Finance shall publicly disclose information from the national state financial report, including: State assets; sources of state funds; revenues, expenses, and surplus/deficit in the year of state financial operations; monetary circulation throughout the country, excluding detailed data related to national defense, security, and state reserves; other data and documents as prescribed by laws on state secrets protection.
2. Forms of publicization
The state financial reports shall be publicly disclosed through one or more of the following forms: Publication on the Ministry of Finance's official website (for national state financial reports) or the provincial people's committee's official website (for provincial state financial reports), issuance of printed materials, posting, and other forms as prescribed by law.
3. Time limits for publicization
a) The provincial people's committee shall publicly disclose the provincial state financial report within 30 days from the date it is reported to the provincial people's council.
b) The Ministry of Finance shall publicly disclose the national state financial report within 30 days from the date it is reported to the National Assembly.
b) The Ministry of Finance shall publicly disclose the National Financial Report within a period of 30 days from the date the National Financial Report is reported to the National Assembly.
Article 16. Construction and Management of Financial Reporting Database and Storage of National Financial Reports
1. The Ministry of Finance shall study, apply science and technology and digital transformation to construct and complete the Information Technology System for preparing national financial reports; at the same time, it shall meet centralized and unified management requirements and exploit information on national financial reports.
2. The Ministry of Finance shall organize the storage of national financial reports in paper form or electronic data as prescribed.
3. Storage period of national financial reports: Permanent storage.
Chapter IV RESPONSIBILITY FOR PROVIDING FINANCIAL INFORMATION
Article 17. Responsibility for Providing Financial Information to Prepare Provincial National Financial Reports
1. The Ministry of Finance shall direct and organize the implementation of providing financial information to prepare provincial national financial reports through the Financial Reporting Submission Report by provincial revenue agencies, local government finance management units; provincial and local government treasury management units.
2. The People's Committee at the provincial level shall direct and organize the implementation of providing financial information to prepare provincial national financial reports through the Financial Reporting Submission Reports from relevant entities, including:
a) Entities managing state assets and funds at the provincial and local levels.
b) Highest-level accounting units under the provincial and local levels (Consolidated Financial Report and supplementary Financial Reporting Submission Reports).
c) Independent accounting units under the provincial and local levels (Annual Financial Report and supplementary Financial Reporting Submission Reports).
3. The Financial Reporting Submission Reports shall be submitted to the entity responsible for preparing the provincial national financial report by April 5th of the following year. Entities, units, and organizations shall bear responsibility for the accuracy of the reports and complete any explanations or improvements within five working days from the date they receive a request from the entity responsible for preparing the national financial report.
4. In case entities, units, and organizations fail to comply fully and promptly with the information submission requirements as prescribed in this Article, the entity responsible for preparing the provincial national financial report may request the competent finance authority to temporarily suspend their budget disbursements (except for salary, allowances, social benefits, scholarships, and other essential expenditures). If an entity, unit, or organization provides a written explanation that non-compliance is due to sub-accounting units, only the budget disbursement of such sub-accounting units will be suspended. Disbursements may resume only after full compliance with the regulations.
Article 18. Responsibility for Providing Financial Information to Prepare National Financial Reports
1. The Ministry of Finance shall direct and organize the implementation of providing financial information to prepare national financial reports through the Financial Reporting Submission Report by central revenue agencies, central government treasury management units, and central state asset and fund management units.
2. The highest-level accounting unit under the central level shall provide the Financial Reporting Submission Reports, including: Consolidated Financial Report and supplementary Financial Reporting Submission Reports to prepare national financial reports.
3. Independent accounting units under the central level shall provide the Financial Reporting Submission Reports, including: Annual Financial Report and supplementary Financial Reporting Submission Reports to prepare national financial reports.
4. The Financial Reporting Submission Reports shall be submitted to the Ministry of Finance by July 5th of the following year. Entities, units, and organizations shall bear responsibility for the accuracy of the reports and complete any explanations or improvements within five working days from the date they receive a request from the Ministry of Finance.
5. In case entities, units, and organizations fail to comply fully and promptly with the information submission requirements as prescribed in this Article, the Ministry of Finance may temporarily suspend their budget disbursements (except for salary, allowances, social benefits, scholarships, and other essential expenditures). If an entity, unit, or organization provides a written explanation that non-compliance is due to sub-accounting units, only the budget disbursement of such sub-accounting units will be suspended. Disbursements may resume only after full compliance with the regulations.
Chapter V PROVISIONS FOR IMPLEMENTATION
Article 19. Commencement and Application
1. This Decree shall come into force on April 16, 2026, and apply to the preparation of State Financial Reports for the years 2025 and onwards.
2. The Decree No. 25/2017/NĐ-CP dated March 14, 2017, issued by the Government on State Financial Reports shall cease to have effect from the date this Decree comes into force.
Article 20. Implementation
1. Ministries, agencies at the same level as ministries, and other central agencies
a) The Minister of Finance shall issue guidelines for forms, prepare, submit, review the balance, reasonableness, and legality of the Financial Information Report; content and methods for preparing indicators on the State Financial Report, internal transactions to be excluded; adjust and review the preparation of the State Financial Report.
b) Ministries, agencies at the same level as ministries, and other central agencies shall direct and supervise accounting work and information provision activities to prepare the State Financial Report in their own units, subordinate accounting units (if any), in accordance with guidelines from the Ministry of Finance to ensure the truthfulness, objectivity, completeness, and transparency of the information; direct and organize research on the application of information technology and digital transformation within their own units and subordinate accounting units (if any) for the provision of financial information to prepare the State Financial Report.
2. People's Committees at provincial level shall direct and supervise accounting work and information provision activities to prepare the Provincial State Financial Report in local agencies, units, organizations according to guidelines from the Ministry of Finance to ensure the truthfulness, objectivity, completeness, and transparency of the information; direct and organize research on the application of information technology and digital transformation within local agencies, units, and organizations for the provision of financial information to prepare the State Financial Report.
3. The Ministers, Heads of Agencies at the same level as ministries, and provincial People's Committee Chairmen shall be responsible for implementing this Decree.
Appendix I
(Attached to Decree No. 140/2026/NĐ-CP of the Government dated April 16, 2026)
RESPONSIBLE UNIT
PREPARING UNIT:...
STATE FINANCIAL REPORT
(As at December 31, 20X2)
Unit of measurement:...
| No. | Expenditure | Code | Description | 31/12/20X2 | 31/12/20X1 |
| A | ASSETS | ||||
| I | Current Assets | 100 | |||
| 1 | Cash and cash equivalents | 110 | CA1 | ||
| 2 | Short-term financial investments | 120 | CA2 | ||
| 3 | Accounts receivable | 130 | CA3 | ||
| 4 | Inventory | 140 | CA4 | ||
| 5 | Loans to others | 150 | CA5 | ||
| 6 | Other current assets | 160 | |||
| Π | Non-current Assets | 180 | |||
| 1 | Long-term financial investments | 190 | CA2 | ||
| 1.1. State capital in enterprises, banks and financial organizations | 191 | ||||
| 1.2. Capital contributions | 192 | ||||
| 1.3. Other long-term financial investments | 193 | ||||
| 2 | Accounts receivable | 200 | CA3 | ||
| 3 | Long-term loans | 210 | CA5 | ||
| 4 | Infrastructure assets | 220 | CA6 | ||
| 5 | Fixed assets of the unit | 230 | CA7 | ||
| 5.1. Tangible fixed assets | 231 | ||||
| 5.2. Intangible fixed assets | 232 | ||||
| 6 | Purchases and construction in progress | 240 | CA8 | ||
| 7 | Other non-current assets | 250 | |||
| TOTAL ASSETS (I + II) | 270 | ||||
| B | LIABILITIES | ||||
| I | PAYABLES | 280 | |||
| 1 | Short-term payables | 290 | |||
| 1.1. Short-term borrowings | 291 | CA9 |
| No. | Indicator | Code | Description | 31/12/20X2 | 31/12/20X1 |
| Domestic government debt | 292x | . | |||
| Foreign government debt | 293 | ||||
| Local government debt | 294 | ||||
| Unit borrowings | 295 | ||||
| 1.2. Other short-term payables | 297 | CA10 | |||
| 2 | Long-term payables | 300 | |||
| 2.1. Long-term borrowings | 301 | CA9 | |||
| Domestic government debt | 302 | ||||
| Foreign government debt | 303 | ||||
| Local government debt | 304. | ||||
| Unit borrowings | 305 | ||||
| 2.2. Other long-term payables | 307 | CA10 | |||
| II | EQUITY | 310 | CA11 | ||
| 1 | Accumulated surplus/deficit | 320 | |||
| 2 | Funds | 330 | |||
| 3 | Other equity items | 340 | |||
| TOTAL LIABILITIES (I+II) | 350 |
Appendix II
(Attached to Decree No. 140/2026/NĐ-CP of the Government dated April 16, 2026)
RESPONSIBLE UNIT
PREPARING UNIT:...
STATE FINANCIAL OPERATIONS REPORT
(For the year 20X2)
Unit of measurement: ...
| No. | Indicator | Code | Description | 20X2 | 20X1 |
| I | REVENUE | 400 | |||
| 1 | Tax revenue | 401 | CA12 | ||
| 2 | Revenue from fees and levies | 402 | CA13 | ||
| 3 | Revenue from crude oil and natural gas | 403 | CA14 | ||
| 4 | Revenue from capital contributions and state investments | 404 | |||
| 5 | Revenue from non-reimbursable aid | 405 | |||
| 6 | Revenue from business operations and services | 406 | |||
| 7 | Other revenue | 407 | CA15 | ||
| II | EXPENSES | 410 | |||
| 1 | Personnel costs and other human resource expenses | 411 | |||
| 2 | Material and service consumption costs | 412 | |||
| 3 | Depreciation/amortization costs | 413 | |||
| 4 | Financial costs | 414 | |||
| 5 | Other expenses | 415 | |||
| III | SURPLUS/(DEFICIT) (I - II) | 420 |
Appendix III
(Attached to Decree No. 140/2026/NĐ-CP of the Government dated April 16, 2026)
RESPONSIBLE UNIT
PREPARING UNIT:...
FOREIGN CURRENCY TRANSACTIONS REPORT
Unit of measurement: ...
| No. | Indicator | Code | Description | 20X2 | 20X1 |
| I | Foreign currency transactions from primary activities | 500 | |||
| 1 | Surplus/(Deficit) for the reporting period | 510 | |||
| 2 | Adjustment of the following items: | 511 | |||
| Depreciation, amortization | 512 | ||||
| (Gain)/Loss from investment activities | 513 | ||||
| Interest expense | 514 | ||||
| (Increase)/Decrease in inventory | 515 | ||||
| (Increase)/Decrease in accounts receivable. | 516 | ||||
| Increase/(Decrease) in accounts payable | 517 | ||||
| Other adjustment items | 520 | ||||
| 3 | Net cash flow from primary operating activities (I.1 + I.2) | 521 | |||
| II | Cash flows from investment activities | 540 | |||
| 1 | Expenditure on the purchase of fixed assets and long-term assets other than fixed assets | 541 | |||
| 2 | Proceeds from the disposal or sale of fixed assets and long-term assets other than fixed assets | 542 | |||
| 3 | Expenditure for loans, capital contributions, and investments | 543 | |||
| 4 | Principal repayment of loan; proceeds from the sale of shares, capital contributions, and investment | 544 |
| TT | Indicator | Code | Explanation, | 20X2 | 20X1 |
| 5 | Proceeds from interest on loans, dividends, and profits distributed | 545 | |||
| 6 | Net cash flow from investment activities (II.1 + II.2 + II.3 + II.4 + II.5) | 546 | |||
| III | Cash flows from financial activities | 560 | |||
| 1 | Proceeds from borrowings | 561 | |||
| 2 | Expenditure on repayment of principal of loans | 562 | |||
| 3 | Proceeds from other financial activities | 563 | |||
| 4 | Expenditure from other financial activities | 564 | |||
| 5 | Net cash flow from financial activities (III.1 + III.2 + III.3 + III.4) | 565 | |||
| IV | Net cash flows for the period (I.3 + II.6 + III.5) | 570 | |||
| V | Opening balance of cash and cash equivalents | 580 | |||
| VI | Foreign exchange differences | 590 | |||
| VII | Closing balance of cash and cash equivalents (IV + V + VI) | 600 |
Appendix III
(Issued in conjunction with Decree No. 140/2026/NĐ-CP dated April 16, 2026 by the Government)
MANAGEMENT UNIT
PREPARED BY:...
EXPLANATORY NOTE ON THE STATE FINANCIAL REPORT
(For the fiscal year ending December 31, 20X2)
I. ECONOMIC AND SOCIAL SITUATION OVERVIEW
II. OVERVIEW OF THE STATE FINANCIAL REPORT FOR 20X2
1. Compilation basis of the state financial report
2. Accounting system and accounting principles applied
3. Reporting period and currency used in reporting
4. Methodology for preparing the state financial report
5. Information scope on the state financial report
6. State financial report categories
6.1. Report on the state's financial condition
6.2. Report on the results of state financial activities
6.3. Statement of cash flows
6.4. Explanatory note to the state financial report
III. EXPLANATORY NOTE ON THE DATA IN THE STATE FINANCIAL REPORTS
Unit: ...
1. Cash and cash equivalents
| TT | Indicator | December 31, 20X2 | December 31, 20X1 |
| 1 | Cash on hand | ||
| 2 | Bank deposits | ||
| 3 | Cash in transit | ||
| 4 | Cash equivalents | ||
| Total | |||
2. Financial investments
| TT | Indicator | December 31, 20X2 | December 31, 20X1 |
| 1 | Short-term financial investments | ||
| 1.1 | Investments held to maturity | ||
| 1.2 | Other short-term financial investments | ||
| 1.3 | Provision for short-term financial investments | ||
| 2 | Long-term financial investments | ||
| 2.1 | State capital in enterprises, banks, and financial organizations | ||
| 2.2 | Investments held to maturity | ||
| 2.3 | Capital contributions to other units | ||
| 2.4 | Other long-term financial investments | ||
| 2.5 | Provision for long-term financial investments | ||
| Total | |||
3. Accounts receivable
| TT | Indicator | December 31, 20X2 | December 31, 20X1 |
| 1 | Short-term accounts receivable | ||
| 1.1 | Domestic tax receivables | ||
| 1.2 | Export and import tax receivables | ||
| 1.3 | Other short-term accounts receivable | ||
| 1.4 | Provision for doubtful short-term accounts receivable | ||
| 2 | Long-term accounts receivable | ||
| 2.1 | Other long-term accounts receivable | ||
| 2.2 | Provision for doubtful long-term accounts receivable | ||
| Total | |||
4. Inventory
| TT | Indicator | December 31, 20X2 | December 31, 20X1 |
| 1 | National reserve inventory | ||
| 2 | Other inventory | ||
| 3 | Provision for write-down of inventory | ||
| Total | |||
5. Loans
| TT | Indicator | December 31, 20X2 | December 31, 20X1 |
| 1 | Short-term loans | ||
| 2 | Long-term loans | ||
| Total | |||
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