Circular No. 43/2026/TT-BTC Amending and Supplementing Certain Articles of Circular No. 202/2014/TT-BTC dated December 22, 2014 by the Minister of Finance on Guidelines for Preparing and Presenting Consolidated Financial Statements

 

 

CIRCULAR

Amending and Supplementing Certain Articles of Circular No. 202/2014/TT-BTC dated December 22, 2014 by the Minister of Finance on Guidelines for Preparing and Presenting Consolidated Financial Statements
Based on Law on Accounting No. 88/2015/QH13 amended and supplemented by Decree No. 56/2024/QH15 on Amending and Supplementing Certain Articles of the Securities Law, the Accounting Law, the Independent Auditors' Law, the State Budget Law, the Public Asset Management and Use Law, the Tax Administration Law, the Individual Income Tax Law, the National Reserve Law, and the Administrative Penalty Law;
Based on Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government on Functions, Powers, Tasks, Authority, and Organizational Structure of the Ministry of Finance amended and supplemented by Decree No. 166/2025/NĐ-CP;

 

In accordance with the proposal of the Director of the Department of Accounting Supervision and Management;

The Minister of Finance promulgates this Circular amending and supplementing the Guidelines on Preparing and Presenting Consolidated Financial Statements.

Article 1. Amend and Supplement Certain Articles of Circular No. 202/2014/TT-BTC dated December 22, 2014 by the Minister of Finance on Guidelines for Preparing and Presenting Consolidated Financial Statements (hereinafter referred to as Circular No. 202/2014/TT-BTC)

1. Supplement Article 5 with paragraph 3 as follows:

“3. The preparation of consolidated financial statements for periods other than the annual period shall be carried out in accordance with relevant laws or management requirements of the entity.”

2. Amend and supplement Article 6 as follows:

“1. The consolidated financial statements for the year must be submitted to the shareholders and competent state authorities no later than ninety days from the end of the accounting period. The disclosure of the consolidated financial statements shall be carried out in accordance with the provisions of the Accounting Law and any amendments, supplements, or replacements thereof. In case specific forms and time limits for disclosing the consolidated financial statements are provided by laws on securities, credit, insurance that differ from those stipulated herein, such provisions shall apply.

2. For enterprises where relevant laws provide specific time limits for submission and disclosure of interim consolidated financial statements, such deadlines shall be observed in accordance with the provisions of the relevant laws.

3. Amend and supplement Article 7 as follows:

“The submission of consolidated financial statements to competent authorities must be carried out in accordance with relevant legal provisions. In case the consolidated financial statements are retained by the National Enterprise Registration Information System, they may be provided, shared, or disclosed to state management agencies, other relevant agencies, organizations, and individuals as required under applicable law.””

4. Amend and supplement paragraph 6 of Article 10 as follows:

“6. The operating results of the subsidiary must be included in the consolidated financial statements from the date when the parent company gains control over the subsidiary and cease to be included on that date when the parent company loses such control. When an investee ceases to be a subsidiary and no longer becomes an associate or joint venture, the investor shall account for the remaining investment in accordance with applicable legal provisions.”

5. Amend and supplement Article 13 as follows:

“1. The consolidated financial statements apply the financial statement format of independent enterprises prescribed by Enterprise Accounting Standards and add the following indicators:

a) Add the following indicators to the Consolidated Financial Position Statement:

- Add indicator VI "Trade Advantage" - Code 279 in the "Assets" section to reflect the remaining value of trade advantage (arising from business combination transactions) as of the reporting date;

- Add the indicator “Uncontrolled Shareholders' Interests” - Code 429 presented as an indicator under the equity section to reflect the cumulative value of uncontrolled shareholders' interests in subsidiaries at the reporting date.

b) Add the following indicators to the Consolidated Statement of Profit or Loss:

- Add the indicator “Share of Profit or Loss from Associates and Joint Ventures” - Code 27 to reflect the share of profit or loss for the period attributable to the investor in associates and joint ventures when the investor applies the equity method.

- Add the indicator “Net Profit after Tax of Parent Company” - Code 61 to reflect the value of net profit after tax attributable to the parent company during the reporting period.

- Add the indicator “Net Profit after Tax of Uncontrolled Shareholders” - Code 62 to reflect the value of net profit after tax attributable to uncontrolled shareholders during the reporting period.

2. The information to be presented in the Consolidated Financial Statements Explanation shall be carried out in accordance with the provisions set forth in Appendix 1 of this Circular.

3. Enterprises may add additional indicators to the consolidated financial statements as guided by Appendix 1 attached hereto, taking into account their specific production and business operations and management requirements. Such additions must comply with Article 29(1) and (2) of the Accounting Law and adhere to the principles for preparing and presenting consolidated financial statements as stipulated in this Circular. When adding additional indicators to the consolidated financial statements, enterprises shall explain on the consolidated financial statements regarding the content added compared to the format of the guidance consolidated financial statement set forth in Appendix 1 attached hereto and issue a bookkeeping regulation (or equivalent document) concerning such additions as a basis for implementation. Indicators without data are exempt from presentation on the consolidated financial statements, but enterprises shall renumber items according to continuous principles within each section without altering "Code" numbers.

6. Amend and supplement paragraph 2 of Article 25 as follows:

“2. If the financial statements of the subsidiary used for consolidation have already provided for employee welfare funds in accordance with the articles of association, when preparing the consolidated financial statements, the company shall adjust the uncontrolled shareholders' interests corresponding to the portion held by uncontrolled shareholders and record:

Debit Uncontrolled Shareholders' Interests

Credit Undistributed Profits.”

Uncontrolled Shareholders' Interests Liability

Net Profit After Tax Not Yet Distributed.”

7. Amend Clause 3 of Article 32 as follows:

“3. Revenues, income, cost of capital, and financial expenses arising from intra-group transactions, such as revenues and financial expenses from revaluation of monetary items denominated in foreign currencies, rental income, service provision... within the group must be entirely eliminated, except for exchange differences falling within the scope of Vietnamese Accounting Standard No. 10 - Impact of Foreign Currency Exchange Rate Changes.”

8. Amend and supplement Clause 1 of Article 37 as follows:

“1. The provisioning method prescribed in this article applies to provisions related to investments in subsidiaries, joint ventures, and associates.”

9. Amend and supplement Clause 2 of Article 41 as follows:

“2. For construction warranty, if units within the group perform the warranty, record:

Debtor: Sales Revenue and Service Income

Creditor: Selling Expenses (if warranty arises during the provisioning period)

Creditor: Accumulated Undistributed Profit After Tax as of the Previous Period End (if arising in a subsequent period).”

10. Amend and supplement Article 58 as follows:

“When converting the financial statements of a subsidiary prepared in a currency other than the reporting currency of the parent company, accounting shall restate the indicators of the financial statements according to the following exchange rates:

- Assets, liabilities, and trade receivables of the subsidiary arising from the acquisition of the subsidiary abroad are converted using the actual transaction rate at the end of the period (the average buying-selling rate of the commercial bank where the enterprise frequently conducts transactions on the date when the accounting period ends or an exchange rate close to the average buying-selling rate of the commercial bank where the enterprise frequently conducts transactions on the date when the accounting period ends);

- The net asset value of the subsidiary held by the parent company at the date of acquisition is converted using the bookkeeping rate at the date of acquisition;

- Post-acquisition earnings after tax are converted by calculating according to the items of operating income and expenses in the Income Statement;

- Dividends already paid are converted using the actual transaction rate on the payment date.

- Items in the Income Statement and Cash Flow Statement are converted using the actual transaction rate at the time of transaction occurrence. In case the average exchange rate for the reporting period is close to the actual transaction rate (the difference does not exceed the spot exchange rate margin as stipulated by the State Bank of Vietnam), the average exchange rate may be applied.

If a commercial bank where the enterprise frequently conducts transactions does not publish an exchange rate for the type of foreign currency involved, the enterprise may choose an intermediate currency to convert such foreign currency into the reporting currency of the parent company but must consistently apply according to Vietnamese Accounting Standards. The enterprise shall disclose in the Notes to the Financial Statements the basis for selecting that intermediate currency and the method of converting the foreign currency transaction into the reporting currency of the parent company.

The enterprise must clearly explain the exchange rates used to convert the financial statements.”

11. Amend and supplement Article 66 as follows:

a) Amend and supplement point c of Clause 1 of Article 66 as follows:

“c) In case an investor has the obligation to pay on behalf of the joint venture or associate for debts already guaranteed or committed to repay, based on the terms of the contract or agreement, the investor shall determine its rights and obligations when incurring such payment obligations for repaying guaranteed or committed debts of the joint venture or associate to record appropriately.

- If an investor commits to bear losses for the joint venture or associate or allows the joint venture or associate not to repay/reimburse the debt already paid by the investor, any loss within the joint venture or associate or the amount that the investor must bear as a result of such repayment shall be recorded as a cost in the Consolidated Financial Statements.

- If an investor does not commit to bear losses for the joint venture or associate and the joint venture or associate commits to repay/reimburse the debt already paid by the investor, when repaying the debt on behalf of the associated entity, the investor shall recognize a receivable from the joint venture or associate corresponding to a payment made to the creditor, while the investor must monitor and assess the recoverability of this receivable from the joint venture or associate to accrue provisions for doubtful debts according to regulations.”

b) Supplement point h of Clause 1 of Article 66 as follows:

Specifically, dividends and profits received during the period from associates shall be adjusted as follows:

Debtor: Financial Income

Creditor: Share in Profits or Losses of Associates.

12. Amend and supplement Article 73 as follows:

a) Amend and supplement Clause 2 of Article 73 as follows:

“2. Depreciation of Fixed Assets and Intangible Assets - Code 02

- In the case where an enterprise separates out the remaining depreciation from inventory and the depreciation already included in the operating results for the period: The indicator 'Depreciation of Fixed Assets and Intangible Assets' includes only the depreciation included in the operating results for the period and the allocation of expenses to be allocated towards land rent paid in one lump sum not meeting the criteria for recognition as an intangible fixed asset; the indicator 'Increase, Decrease in Inventory' does not include the depreciation contained in the ending inventory value (not yet determined as consumed during the period).”

- In the event that a business is unable to separate the remaining depreciation from inventory and the depreciation already included in the financial statements of operations for the period, it shall be handled according to the principle: The indicator "Depreciation of Fixed Assets and Intangible Assets" includes the depreciation already recorded in the financial statements of operations for the period and the allocation of deferred expenses related to land rent paid in one lump sum that does not meet the recognition criteria as intangible fixed assets, plus the depreciation related to inventory not yet sold; The indicator "Increase, Decrease in Inventory" shall include the depreciation of fixed assets contained in the value of the ending inventory (not yet determined to be consumed during the period).

- This indicator is compiled based on the depreciation recorded for the period as shown in the Depreciation Calculation and Allocation Table of the parent company and its subsidiaries (compared with the depreciation indicator on the parent company's and subsidiaries' consolidated statement of cash flows).

- In all cases, businesses must exclude from the consolidated statement of cash flows any depreciation included in the value of unfinished capital construction projects, welfare funds that have formed tangible fixed assets, or science and technology development funds that have formed intangible fixed assets arising during the period. Additionally, when there are internal group equity contributions, sales of fixed assets or transfer of inventory to fixed assets within the group, it must be based on the Internal Group Fixed Asset Purchase and Sale Summary Table; the Internal Group Inventory Transfer to Fixed Asset Summary Table.

- When compiling this indicator, adjustments must be made for depreciation of fixed assets and intangible assets recorded during the period related to internal group equity contributions, purchases and sales of fixed assets and intangible assets, or transfers of inventory to fixed assets within the group, as well as fixed assets and intangible assets formed through investment construction using internally sourced funds, specifically:

+ If during the period there are transactions involving equity contributions with fixed assets or intangible assets, or sales of fixed assets or intangible assets resulting in a higher depreciation rate based on the new book value compared to the old book value, then the depreciation amount presented in this indicator must be reduced to the depreciation rate based on the old book value. For example: If the original cost of the fixed asset at the seller is 10 million VND with a useful life of 10 years leading to an annual depreciation of 1 million VND. Assuming the seller has used and depreciated for 6 years (remaining value is 4 million VND) then transferred the fixed asset to the buyer for 6 million VND, the buyer continues to depreciate for another 4 years at a rate of 1.5 million VND per year. When compiling this indicator, 500 thousand VND must be reduced to bring the new depreciation level back to the old depreciation level.

+ If during the period there are transactions involving equity contributions with fixed assets or intangible assets, or sales of fixed assets or intangible assets resulting in a lower depreciation rate based on the new book value compared to the old book value, then the depreciation amount presented in this indicator must be increased to the depreciation rate based on the old book value.

+ If fixed assets and intangible assets are formed through investment construction using internally sourced funds, the original cost of these assets on the financial statements will include both capitalized borrowing costs. However, when preparing consolidated financial statements, the capitalized interest expenses will be excluded from the asset's original cost, so the depreciation based on the original cost will include internal interest expenses and must therefore be excluded from the consolidated statement of cash flows.

- The verification and reconciliation of data for this indicator in the consolidated statement of cash flows is carried out by taking the ending balance of the fixed assets and intangible assets impairment account on the consolidated financial statements, subtracting the beginning balance, after removing the impact of:

+ Accumulated depreciation increase due to depreciation accruals during the year for fixed assets used for cultural, welfare purposes, etc.;

+ Accumulated depreciation decrease due to disposal or sale of fixed assets and intangible assets during the year;

+ Accumulated depreciation increase (from the beginning period to the time of purchasing a subsidiary) due to additional purchases of subsidiaries during the period;

+ Accumulated depreciation decrease due to partial disposal of subsidiaries during the period.

- This indicator also includes any commercial advantages allocated to administrative expenses for the period.

- The data from this indicator is added (+) to the "Profit Before Tax" indicator (and subtracted from the "Profit Before Tax for Negative Commercial Advantages").

b) Amend and supplement Clause 3 of Article 73 as follows:

“3. Provisions - Code 03

- This indicator reflects the impact of provision accruals, reversals, and utilization on cash flows for the reporting period. It is compiled based on: Consolidated financial statements; Summary Table of "Provision for Decline in Fair Value of Trading Securities"; Provision for Investment Losses; Provision for Investments Held to Maturity; Provision for Decline in Inventory Valuation, Provision for Doubtful Accounts, Provision for Biological Asset Impairment, and Provision for Liabilities on the consolidated financial statements prepared by the parent company and its subsidiaries, as well as provisions adjusted on the Internal Group Adjustment Summary Table.

- The data for this indicator is determined by the difference between the beginning balance and ending balance of loss provisions (provision for decline in fair value of trading securities, provision for investment losses, provision for investments held to maturity, provision for decline in inventory valuation, provision for doubtful accounts, biological asset impairment provision, liability provision) on the consolidated financial statements.

+ For subsidiaries acquired during the period, this indicator does not include provisions accrued or reversed before the acquisition date; for subsidiaries disposed of during the period, this indicator does not include provisions accrued or reversed after the disposal date.

+ The data from this indicator is added (+) to the "Profit Before Tax" indicator. If the above-mentioned provisions are reversed and recorded as production and operating expenses in the reporting period, they shall be deducted (-) from the "Profit Before Tax" and shown as a negative number within parentheses (***).

- The comparison of the data for this indicator can be carried out by taking the detailed provisions recorded or reversed in the period of the parent company and its subsidiaries on the consolidated provision statement, and using the adjusted provisions after accounting for the fluctuations of provisions arising during the period related to subsidiaries acquired or liquidated within the period, as well as provisions that are adjusted when preparing the consolidated financial position report.

c) Amend and supplement Clause 5 of Article 73 as follows:

“5. Profit and loss from investment and financial activities - Code 05

- This indicator reflects the profit/loss of the parent company and its subsidiaries for the period that has been reflected in the pre-tax accounting profit on the consolidated income statement but is classified as cash flow from investment and financial activities, including:

+ Profit and loss from disposal or sale of fixed assets, real estate development;

+ Profit and loss from revaluation of non-monetary assets contributed to other units, invested in another entity;

+ Profit/loss from foreign exchange differences arising from the settlement of investment and financial activities;

+ Profit and loss from disposal or recovery of financial investments (excluding profit and loss from trading securities), such as: Investments in subsidiaries, joint ventures, associates, other investments; Investments held to maturity;

+ Negative goodwill (profit from buying at a discount);

+ Interest income, interest on deposits, dividends, and profits distributed.

- This indicator does not reflect:

+ Various profits and losses classified as investment activities arising from internal group transactions, such as: Interest receivable; interest payable; dividends, profits distributed or to be distributed; unrealized gains/losses from contributions, disposals of fixed assets, real estate development, and investments within the group.

+ Profits and losses classified as investment activities from the beginning of the period to the date of acquisition of a subsidiary (for subsidiaries acquired during the period) and from the date of disposal to the end of the reporting period (for subsidiaries disposed of during the period).

- This indicator is prepared based on detailed information in the consolidated income statement, cash flow statement of the parent company and its subsidiaries; reports or consolidated statements of interest income, dividends, profits distributed; reports on contributions, disposals, sales of fixed assets within the group for the reporting period.

- The data for this indicator is determined by: Taking detailed information about various profits and losses in the consolidated income statement that are not included in cash flow from operating activities. Comparison of this indicator is carried out by aggregating corresponding indicators on the parent company and subsidiary's cash flow statements, excluding:

+ Interest income, dividends, profits distributed from internal group units;

+ Unrealized gains/losses from contributions, disposals, sales of fixed assets, real estate development, and investments within the group.

- The data for this indicator is subtracted (-) from the "Pre-tax profit" indicator if there is a profit from investment activities, recorded as negative in parentheses (***) ; or added (+) to the above indicator if there is a loss from investment activities.”

d) Amend and supplement Clause 8 of Article 73 as follows:

“8. Increases and decreases in receivables - Code 09

- This indicator reflects the payment status and fluctuations of external receivables related to: Short-term receivables from customers; Long-term receivables from customers; Prepayments to sellers; Receivables based on contract progress for construction projects; Other short-term receivables; Other long-term receivables; Input VAT refunds; Taxes and other government receivables; Other short-term assets in the reporting period. When preparing this indicator, changes in receivables when purchasing or disposing of a subsidiary losing control during the period must be excluded;

- This indicator does not reflect:

+ Receivables related to investment activities, such as: Advance payments for construction contractors; Receivable interest (principal and interest); Receivable interest on deposits, dividends, and profits distributed; Receivable from disposals, sales of fixed assets, real estate development, investments in other entities (excluding trading securities); Value of fixed assets pledged as collateral or mortgage...

+ Balances of receivables (as of the date of acquisition) of subsidiaries acquired during the period;

+ Receivables between internal group units;

+ Receivable due to overpayment of corporate income tax to the government.

- This indicator is prepared based on:

+ Indicators in the consolidated financial position report, such as: Indicator “Short-term receivables from customers”; “Long-term receivables from customers”; “Prepayments to sellers”; “Receivables based on contract progress for construction projects”; “Other short-term receivables”; “Other long-term receivables”; “Input VAT refunds”; “Taxes and other government receivables”; “Other short-term assets”;

+ Reports from the parent company and subsidiaries regarding: Receivables, payables between internal group units; Interest income receivable, dividends, profits distributed; Receivables related to investment activities (such as disposals, sales of fixed assets, real estate development);

- The data for this indicator is determined by:

+ Taking the final balance minus (-) the initial balance on the consolidated financial position report of indicators: “Short-term receivables from customers”; “Long-term receivables from customers”; “Prepayments to sellers”; “Receivables based on contract progress for construction projects”; “Other short-term receivables”; “Other long-term receivables”; “Input VAT refunds”; “Taxes and other government receivables” (excluding corporate income tax);

+ Adding the balance at the date of disposal of receivables from subsidiaries disposed during the period, and subtracting (-) the balance at the date of acquisition of receivables from subsidiaries acquired during the period;

+ Then subtracting (-) detailed balances on reports from the parent company and subsidiaries regarding interest income receivable, dividends, profits distributed; Receivables related to investment activities (such as disposals, sales of fixed assets, real estate development).

- The comparison of data for this indicator is carried out by aggregating the corresponding indicators on the Consolidated Statement of Cash Flows of the parent company and its subsidiaries, excluding intercompany receivables within the group, and then adjusting for changes in receivables due to additional purchases or disposal of a subsidiary during the period.

- The data for this indicator is added (+) to the "Operating Profit Before Changes in Working Capital" indicator if the total end-of-period balances are less than the total beginning-of-period balances. If the total end-of-period balances exceed the total beginning-of-period balances, the data is subtracted (-) from the data of the "Operating Profit Before Changes in Working Capital" indicator and recorded as a negative number using parentheses: (***).

d) Amend and supplement Clause 11 of Article 73 as follows:

“11. Increase or Decrease in Deferred Expenses - Code 12

- This indicator reflects the amount of deferred expenses incurred for entities outside the group during the reporting period. Deferred expenses within the group have been excluded with revenues received internally, thus not reflected on the Consolidated Statement of Cash Flows. When preparing this indicator, adjustments must be made to changes in deferred expenses when purchasing or disposing of a subsidiary that loses control during the period.

- This indicator does not reflect:

+ The balance of deferred expenses (at the time of purchase) of subsidiaries purchased during the reporting period;

+ Deferred expenses arising from transactions between entities within the group.

+ Deferred expenses related to cash flows from investment activities, such as: Rent paid in one lump sum that does not meet the criteria for recognition as an intangible asset.

- This indicator is prepared based on the total differences between end-of-period and beginning-of-period balances of items “Short-term Deferred Expenses” and “Long-term Deferred Expenses” on the Consolidated Financial Statement, then adding the balance of deferred expenses (at the time of disposal) of subsidiaries disposed of during the period and subtracting (-) the balance of deferred expenses (at the time of purchase) of subsidiaries purchased during the period.

- The comparison of data for this indicator is carried out by aggregating the corresponding indicators on the Consolidated Statement of Cash Flows of the parent company and its subsidiaries, excluding intercompany deferred expenses within the group, and then adjusting for changes in balances of deferred expenses arising from additional purchases or disposals of a subsidiary during the period.

- The data for this indicator is added (+) to the "Operating Profit Before Changes in Working Capital" indicator if the total end-of-period balances are less than the total beginning-of-period balances. If the total end-of-period balances exceed the total beginning-of-period balances, the data is subtracted (-) from the data of the "Operating Profit Before Changes in Working Capital" indicator and recorded as a negative number using parentheses: (***).

13. Amend and supplement Article 74 as follows:

a) Amend and supplement Clause 1 of Article 74 as follows:

1. Expenditure for the Purchase, Construction of Fixed Assets and Other Long-term Assets - Code 21

- This indicator reflects the total amount actually paid to entities outside the group for: Purchasing, constructing tangible fixed assets (TSCĐ), intangible fixed assets (TSCĐ vô hình), real estate development investment (BĐSĐT), land rent paid in one lump sum that does not meet the criteria for recognition as an intangible asset, costs incurred during the implementation phase capitalized into intangible assets, and costs of ongoing construction projects during the reporting period. Production trial costs after offsetting with revenue from selling products produced by TSCĐ formed from construction activities are added to this indicator (if expenditure exceeds income) or deducted from this indicator (if income exceeds expenditure).

This indicator reflects both the total amount actually paid to entities outside the group for: Purchasing raw materials, assets used in construction but not yet issued for investment construction; Advance payments made to contractors for construction but not yet verified; Amounts paid to settle debts with sellers during the reporting period related directly to the purchase and investment construction (including amounts settled for pre-existing debts from previous periods related to the purchase of fixed assets, real estate development investment, and other long-term assets). In cases where raw materials or assets are purchased for both production, business operations, and construction investment but their value at the end of the period cannot be determined, the amount paid is not reflected in this indicator but reported as cash flows from operating activities.

- This indicator does not reflect:

+ The amount spent on purchasing, constructing fixed assets, real estate development investment, and other long-term assets by subsidiaries purchased during the reporting period (before being controlled by the parent company);

+ Amounts of financial lease obligations received, values of non-monetary assets used to settle purchases of fixed assets, real estate development investment or increases in the value of fixed assets, real estate development investment, and other long-term assets within the period but not yet paid;

+ The value of fixed assets, real estate development investment, and other long-term assets purchased but not settled during the period;

+ Amounts spent on entities within the group to purchase, construct fixed assets, real estate development investment in the reporting period;

- This indicator is prepared based on:

+ The Consolidated Financial Statement of the parent company and its subsidiaries for the reporting period;

+ The Statement of Cash Flows of the parent company and its subsidiaries for the reporting period;

+ Reports from the parent company and its subsidiaries on the use of inventory for investment, construction of fixed assets, real estate development investment in the reporting period;

+ Investment, construction, and purchase reports of the parent company and its subsidiaries for fixed assets, real estate development investment, and other assets during the reporting period.

- The data for this indicator is determined by: Subtracting (-) the total end-of-period balances from the total beginning-of-period balances of indicators related to fixed assets, real estate development investment, and long-term assets in the Consolidated Financial Statement, then:

+ Subtracting the value of fixed assets, real estate development investment, and other long-term assets purchased during the period but not yet settled or settled with non-monetary assets;

+ Adding the value of fixed assets, real estate development investment, and other long-term assets reduced due to disposal or sale in the period;

+ Adding advance payments made to sellers or amounts paid to settle debts related to investment construction activities; Amounts spent on raw materials used for ongoing construction projects.

Plus the balance of fixed assets, land use rights, and other long-term assets (as of the liquidation date) of a subsidiary company that was liquidated during the period, minus (-) the balance of fixed assets, land use rights, and other long-term assets (as of the acquisition date) of a subsidiary company that was acquired during the period;

- In the event no purchase or liquidation transactions involving a subsidiary company occurred during the period, this indicator may be compiled by aggregating the corresponding indicators from the consolidated cash flow statement of the parent company and its subsidiaries, followed by adjustments for any changes in value of fixed assets, land use rights, and other long-term assets arising from internal group transactions;

- The data for this indicator shall be deducted from the net cash flow from investment activities and recorded as a negative number within parentheses: (***).

b) Amend and supplement Clause 2 of Article 74 as follows:

“2. Proceeds from liquidation and sale of fixed assets and other long-term assets - Code 22

- This indicator reflects the total amount of proceeds received from entities outside the group when liquidating or selling tangible fixed assets, intangible fixed assets, land use rights (including land use rights held for rental or appreciation), and other long-term assets during the reporting period (including any proceeds recovered from receivables due from previous periods related to the liquidation or sale of fixed assets, land use rights, and other long-term assets).

- This indicator does not reflect:

+ Proceeds received from the liquidation or sale of fixed assets, land use rights, and other long-term assets of a subsidiary company that was acquired during the period (prior to the time it was controlled by the parent company); Proceeds already received from entities within the group when liquidating or selling fixed assets, land use rights, and other long-term assets during the period;

+ The value of non-monetary assets obtained upon liquidation or sale of fixed assets, land use rights, and other long-term assets during the period;

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

+ Non-monetary expenses related to the liquidation or sale of fixed assets, land use rights, and the residual value of fixed assets, land use rights transferred as capital contribution to joint ventures, joint operations, or any losses.

- This indicator is compiled based on:

+ The consolidated financial statements for the reporting period;

+ The cash flow statement of the parent company and its subsidiaries for the reporting period;

+ The liquidation and sale reports of fixed assets, land use rights, and other assets of the parent company and its subsidiaries during the period.

- The data for this indicator is determined by: Taking the total detailed receipts from the liquidation or sale of fixed assets, land use rights, and long-term assets in the consolidated statement of profit or loss and related documents, then subtracting (-) the value of fixed assets, land use rights, and other long-term assets that have been liquidated or sold but for which payment has not yet been received or was made with non-monetary assets.

- In the event no purchase or liquidation transactions involving a subsidiary company occurred during the period, this indicator may be compiled by aggregating the corresponding indicators from the cash flow statement of the parent company and its subsidiaries, followed by adjustments for any changes in value of fixed assets, land use rights, and other long-term assets arising from internal group transactions;

- The data for this indicator is added to the net cash flow from investment activities.

c) Amend and supplement Clause 6 of Article 74 as follows:

"6. Recovery of invested capital in another entity - Code 26

- This indicator reflects:

+ The total amount of recovered investments in other entities outside the group (due to resale, reduction of investment share, or liquidation of already invested funds) during the reporting period (including proceeds from receivables due from previous periods sold as financial instruments, resale of artworks, items held for appreciation), such as: Recovery amounts from investments, capital contributions into joint ventures and other entities. For example, in a given period, the parent company sells its investment in an associate with a price of 300 million VND, receiving cash of 200 million VND and government bonds worth 100 million VND. The data to be presented in this indicator is 200 million.

+ The net amount recovered when the entire or partial liquidation of a subsidiary results in loss of control during the reporting period, determined by subtracting (-) the total cash balance, bank deposits, and funds in transit of the subsidiary at the time of liquidation from the total proceeds received upon liquidation. For example: The parent company sells one of its subsidiaries for 750 million VND, including 480 million VND worth of government bonds and 270 million VND in cash. At the time of sale, the subsidiary had a cash balance of 130 million VND. The data to be presented in this indicator is: 270 million - 130 million = 140 million.

+ Proceeds received by the parent company from non-controlling shareholders outside the group when reducing its shareholding in subsidiaries during the period (but still retaining control); Proceeds received by subsidiaries from other shareholders outside the group when reducing their shareholdings in other subsidiaries within the group. For example: During a given period, the parent company (or a subsidiary) sells part of its shares in another subsidiary to non-controlling shareholders outside the group. The proceeds are 100 million VND, including 80 million VND in cash and 20 million VND worth of fixed assets. This amount is received from non-group shareholders increasing their ownership stake (but total equity of the subsidiary remains unchanged). The data to be presented in this indicator is 80 million.

+ Proceeds recovered from receivables due from previous periods related to the resale of investment shares in other entities.

- This indicator does not reflect cash flows arising from the following transactions:

+ Proceeds received from selling trading securities; Value of investments recovered through non-monetary assets, financial instruments or equity of another entity; Or not yet settled with money.

+ Capital contributions withdrawn from internal group companies and reducing the capital reserve of the company whose capital is being recovered. For example: The total capital reserve of a subsidiary is 500 million VND. During the period, the parent company decides to reduce its investment in the subsidiary by canceling some shares (or returning part of the capital contribution from various parties). The amount received by the parent company as cash is 100 million VND and should be excluded from this indicator and not presented on the consolidated cash flow statement.

+ Proceeds recovered from investments in other entities of a subsidiary that was acquired during the period (prior to the time it was controlled by the parent company).

+ Transactions for the recovery of non-monetary capital contributions, Example: In a reporting period, the group recovered its capital contribution from an associate company, including 10 billion VND in cash and 4 billion VND in fixed assets. The data to be presented under this indicator is 10 billion VND;

- This indicator is compiled based on:

+ Consolidated financial statements of the reporting period;

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

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

- The data for this indicator is determined by: Taking the total receipts detailed from the recovery or sale of investments in other units during the reporting period from the consolidated financial statements and related documents, then:

+ Deducting any unrecovered capital contribution receipts that have not been settled or settled with non-monetary assets.

+ Deducting any capital contributions recovered from internal group entities.

- In cases where there are no transactions of purchasing or liquidating subsidiaries during the reporting period, this indicator may be compiled by aggregating corresponding indicators on the parent company and subsidiary cash flow statements, then excluding receipts for investments in internal group units.

- The data for this indicator is added to net cash flows from investing activities.

d) Amend and supplement paragraph 7 of Article 74 as follows:

“7. Interest income on loans, dividends, and profits distributed - Code 27

- This indicator reflects the amount of interest income received, deposit interest, dividends, and profits from investment activities in other entities outside the group during the reporting period (including amounts recovered from receivables related to such interest, dividends, and profits from previous periods).

- This indicator does not include:

+ Interest income on loans, dividends, and profits received from internal group entities;

+ Dividends, interests, and profits received by subsidiaries before they were controlled by the parent company;

+ Amounts of interest, dividends, and profits receivable or received in non-monetary assets, paid in shares.

+ Interest income from non-maturity deposits of enterprises at banks.

- This indicator is compiled based on:

+ Consolidated financial statements for the reporting period;

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

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

- The data for this indicator is determined by: Taking the total receipts detailed from the recovery of interest, dividends, and profits distributed from capital contributions in other entities during the reporting period on the consolidated income statement and related documents, then:

+ Deducting any interest, dividends, and profits received from capital contributions to other entities during the reporting period that have not been settled or settled with non-monetary assets or shares;

+ Deducting any interest, dividends, and profits received by internal group entities.

+ Deducting any interest income on loans, dividends, and profits received by subsidiaries before they were controlled by the parent company.

- In cases where there are no transactions of purchasing or liquidating subsidiaries during the reporting period, this indicator may be compiled by aggregating corresponding indicators on the cash flow statements of the parent company and its subsidiaries, then excluding interest, dividends, and profits received from internal group entities.

- The data for this indicator is added to net cash flows from investing activities.

Example: Determining dividends and profits received from associates (Knowing that the associate does not distribute dividends or profits in non-monetary assets or shares).

Consolidated statement of profit or loss for 20X2.

Consolidated financial position as at 31 December 20X2

The determination of dividends received from associates is as follows:

14. Amend and supplement Article 75 as follows:

a) Amend and supplement paragraph 2 of Article 75 as follows:

“32. Capital contributions returned to owners, repurchase of issued shares - Code 32

"This indicator reflects the total amount of money paid for returning capital contributions to external owners outside the group in various forms of repayment by money or repurchasing own shares with money to cancel or use treasury shares as bonus shares during the reporting period according to legal provisions.

- This indicator does not reflect:

+ Amounts returned to internal group entities for capital contributions;

+ Amounts returned to subsidiaries purchased in the period (before they were controlled by the parent company).

+ Capital contributions repaid with non-monetary assets.

+ Capital contributions written off to offset operating losses.

+ Amounts refunded on preferred shares classified as current liabilities

- This indicator is compiled based on:

+ Consolidated financial statements for the reporting period;

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

+ Reports from the parent company and its subsidiaries regarding capital contributions returned to owners, repurchase of issued shares during the reporting period.

- The data for this indicator is determined by: Taking the total amount paid (details of payments for returning capital contributions and repurchasing issued shares) by the parent company and its subsidiaries in the reporting period from the consolidated financial statements, then:

+ Deducting any returns of capital contributions with non-monetary assets;

+ Deducting any capital contributions written off to offset operating losses

+ Deducting amounts returned to internal group entities.

- In the event that no purchase or liquidation transactions of a subsidiary company occur during the period, this indicator may be prepared by aggregating the corresponding indicators on the consolidated cash flow statement of the parent company and its subsidiaries, followed by excluding any capital contributions returned to internal group units.

- The data for this indicator shall be deducted from the net cash flow from financial activities and recorded as a negative number in parentheses: (***).

b) Amend Clause 4 of Article 75 as follows:

“34. Principal Repayment – Code 34” on the consolidated cash flow statement as follows:

“- This indicator reflects the total amount paid to entities outside the group for principal repayment of borrowings, including payments made in respect of principal repayments of ordinary bonds, convertible bonds or preferred shares classified as current liabilities. This indicator also includes amounts refunded by the seller to the buyer in bond repurchase transactions and other securities repo transactions.

- This indicator does not reflect:

+ Amounts refunded for principal repayment to internal group units;

+ Principal repayments of subsidiary companies acquired during the reporting period (prior to the date when controlled by the parent company).

+ Principal repayments in kind or conversion of loan obligations into equity contributions.

- This indicator is prepared based on:

+ Consolidated financial statements for the reporting period;

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

+ Financial statements of the parent company and its subsidiaries regarding principal repayment during the reporting period.

- The data for this indicator is determined by: Taking the total amount of principal repayments made by the parent company and its subsidiaries in the period, then:

+ Deducting (-) any refunds of principal in kind;

+ Deducting (-) any refunds of principal to internal group units.

- In the event that no purchase or liquidation transactions of a subsidiary company occur during the period, this indicator may be prepared by aggregating the corresponding indicators on the cash flow statement of the parent company and its subsidiaries, followed by excluding any capital contributions returned to internal group units.

- The data for this indicator shall be deducted from the net cash flow from financial activities and recorded as a negative number in parentheses: (***).

Article 2. Abolition and Amendment of Language

1. Abolish Clause 3 of Article 57.

2. Replace the phrase “subsidiaries without legal personality dependent accounting units” in Clause 3 of Article 1 with “subsidiary units.”

3. Replace the phrase “Balance Sheet” in Articles 4, 10, 11, 13, 14, 15, 17, 21, 22, 23, 26, 30, 31, 33, 48, 50, 52, 53, 56, 59, 65, 66, 68, 69, 70, 72, 73, 74, 75, 76 with “Financial Position Statement.”

4. Replace the phrase “Share Premium” in Articles 14, 16, 22, 75 with “share premium.”

5. Replace the phrase “Prepaid Expenses” in Articles 32, 73 with “deferred expenses.”

6. Replace the phrase “Treasury Shares” in Articles 17, 75 with “shares repurchased by the company itself.”

7. Replace the phrase “Long-term Financial Investment Provision” in Article 37 with “long-term investment impairment provision.”

8. Replace the phrase “Interest Expense” in Article 73 with “borrowing costs”; replace the phrase “Interest Payable” in Article 73 with “borrowing costs.”

9. Replace the phrase “Deferred Contractual Construction Payments” in Article 73 with “contractual construction payments.”

10. Replace the phrase “Deferred Contractual Construction Receivables” in Article 73 with “contractual construction receivables.”

11. Replace Appendix 1 issued along with Circular No. 202/2014/TT-BTC with Appendix I issued along with this Circular. The indicators “Unrealized Revenue Short-term,” indicator “Unrealized Revenue Long-term” on the consolidated financial statements correspond to the indicators “Deferred Revenue Short-term,” indicator “Deferred Revenue Long-term” on the individual financial statements and are taken from the corresponding indicators “Deferred Revenue Short-term,” indicator “Deferred Revenue Long-term” on the individual financial statements.

12. Replace Appendix 2 issued along with Circular No. 202/2014/TT-BTC with Appendix II issued along with this Circular.

Article 3. Implementation Rules

1. This Circular shall take effect from the date of issuance and apply to the preparation and presentation of Consolidated Financial Statements for fiscal years commencing on or after January 1, 2026.

2. In cases where the provisions of laws or Vietnamese Accounting Standards are applied for the first time without a requirement for retrospective adjustment, simple renumbering, the method of non-retrospective adjustment may be applied. Where an enterprise voluntarily changes its accounting policies, it shall apply retrospective adjustment to such policy change.

3. Ministries, sectors, People's Committees, Departments of Finance and Tax in Provinces, Directly-Subordinate Municipalities are responsible for guiding enterprises to implement this Circular. In the course of implementation, any difficulties should be reported to the Ministry of Finance for study and resolution./.

 

 

 

Tạ Anh Tuấn

Appendix I

CONSOLIDATED FINANCIAL STATEMENT REPORT TEMPLATE
(Accompanying Circular No. 43/2026/TT-BTC dated April 20, 2026

 

1. by the Minister of Finance)

 

dated April 20, 2026 by the Minister of Finance)

CONSOLIDATED FINANCIAL POSITION REPORT

 

As at … month … year … (1)

 

 

Notes:

(1) Indicators without data are exempt from presentation but shall not be marked with "Indicator Code".

(2) Data in indicators marked with (*) are recorded as negative numbers using parentheses (...).

(3) For enterprises with a fiscal year calendar based on the Gregorian calendar (X), the "Ending Balance" may be recorded as "31.12.X"; and the "Beginning Balance" may be recorded as "01.01.X".

 

2. Consolidated Statement of Operating Results for the Year

 

CONSOLIDATED STATEMENT OF OPERATING RESULTS

Fiscal Period from Date ... to Date ...

 

Unit: ...

(*) Applicable only to joint stock companies

 

 

 

3. Consolidated Statement of Cash Flows for the Year

 

CONSOLIDATED STATEMENT OF CASH FLOWS
(Direct Method)

Fiscal Period from Date... to Date...

 

Unit: ...

(Signature, Name)

 

 

 

Fiscal Period from Date... to Date...
Unit: ...

INDICATORS

 

Code

 

Note: Indicators without data are exempt from presentation but shall not have their "Indicator Code" struck out.

 

 

 

4. EXPLANATORY NOTE ON CONSOLIDATED FINANCIAL REPORT FOR THE YEAR

 

Year …

I.

 

OPERATING CHARACTERISTICS OF THE ENTERPRISE 1. Form of ownership.

2. Business sectors.

3. Business lines.

4. Normal production and business cycle.

5. Operating characteristics during the financial year that have an impact on the consolidated financial report.

6. Group structure

- Total number of subsidiaries:

+ Number of subsidiaries to be consolidated: …

+ Number of subsidiaries not to be consolidated: …

Information on group restructuring (cases of additional purchases, liquidations, or divestitures during the period).

- List of subsidiaries to be consolidated:

+ Subsidiary A:

Company Name: …

Address: …

Parent company's interest percentage: …

Parent company's voting rights: …

+ Subsidiary B:

Company Name: …

Address: …

Parent company's interest percentage: …

Parent company's voting rights: …

- Subsidiaries excluded from the consolidation process (Reason for exclusion clearly explained).

………….

- List of significant associated companies reflected in the consolidated financial report using the equity method:

+ Associated Company A:

Principal address: …

Ownership percentage: …

Voting rights percentage: …

+ Associated Company B:

Principal address: …

Ownership percentage: …

Voting rights percentage: …

+ Associated Company C:

- List of associated companies that have ceased or do not apply the equity method in preparing the consolidated financial report.

………………………

………………………

- List of significant joint ventures reflected in the consolidated financial report using the equity method:

+ Joint venture A:

Principal address

Ownership percentage

Voting rights percentage

+ Joint venture B:

Principal address

Ownership percentage

Voting rights percentage

+ Joint venture C:

- List of joint ventures that have ceased or do not apply the equity method in preparing the consolidated financial report.

…………………………………………..

- Significant events affecting the business operations of the Group during the reporting period.

7. Number of employees at the end of the fiscal year or average number of employees over the fiscal year.

8. Statement on comparability of information in the consolidated financial report: In case the consolidated financial report cannot be compared, a clear explanation and rationale for the inability to compare between the current period's information and the comparative information in the enterprise's consolidated financial report explanatory note must be provided.

9. Explanatory notes on other information in the consolidated financial report as required by relevant laws and regulations such as business law, securities law, etc.

II.

ACCOUNTING PERIOD AND CURRENCY 1. Fiscal year (commencing from …/…/… to …/…/…).

2. Currency used in accounting. If there is a change in the currency used for accounting compared to the previous year, the reasons and impacts of such changes must be explained.

III.

APPLICABLE ACCOUNTING STANDARDS AND REGULATIONS 1. Applicable accounting regulations

2. Statement on compliance with Accounting Standards and Regulations

IV.

APPLIED ACCOUNTING POLICIES (WHERE THE ENTERPRISE MEETS THE CONTINUITY ASSUMPTION) 1. Policy for converting consolidated financial reports prepared in a foreign currency to Vietnamese Dong (if the bookkeeping currency is different from the Vietnamese Dong); impact, if any, of such conversion.

2. Types of exchange rates applied in accounting.

- Exchange rate selected for accounting purposes when recording exchange differences arising during the period and the exchange rate used for revaluation of monetary items denominated in foreign currency;

- Cross-rate method for cases where a bank does not publish the exchange rate for the foreign currency;

- Central Bank's published gold purchase price or reference price from an authorized entity as per law to be used when revaluing monetary gold at the end of the accounting period.

3. Policy for determining the actual interest rate (effective interest rate) used for discounting cash flows.

4. Policy for recognizing cash and cash equivalents.

5. Policy for accounting for financial investments

a) Trading securities;

b) Investments held to maturity;

c) Investments in subsidiaries, joint ventures, associates;

d) Investments in other entities;

e) Accounting policies for other related investment transactions.

6. Policy for accounting for receivables:

The enterprise shall explain relevant accounting policies related to receivables and the significant assumptions used in the bad debt provision policy.

7. Inventory accounting policy:

- Policy for recognizing inventory;

- Method of determining the value of inventory;

- Accounting method for inventory;

- Provisioning policy for reducing the value of inventory;

- Allocation criteria for raw materials, materials.

- Accounting policies related to inventory in contracts with significant risks.

8. Policy for recognizing and depreciating tangible fixed assets (including long-lived assets for periodic products, working livestock), intangible fixed assets, finance lease assets, investment properties:

9. Biological asset accounting policy.

10. Joint venture contract accounting policy.

11. Policy for recognizing deferred costs.

12. Policy for recognizing seller's liabilities.

13. Policy for recognizing dividends, profits.

14. Policy for recognizing expenses payable.

15. Policy for recognizing unearned revenue.

16. Policy for accounting for provisions.

17. Policy for recognizing deferred income tax assets.

18. Policy for recognizing borrowings and lease liabilities.

19. Policy for recognizing and capitalizing borrowing costs.

20. Policy for recognizing convertible bonds:

21. Policy for recognizing equity.

21. Principles for Recognizing Shareholders' Equity.

- Principles for recognizing capital contributions of the owner, surplus capital, convertible bond options, and other owner's equity.

- Principles for recognizing revaluation differences.

- Principles for recognizing foreign exchange differences.

- Principles for recognizing undistributed profits.

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

- Revenue from sales and provision of services

+ Revenue from sales.

+ Revenue from provision of services.

+ Revenue from construction contracts.

+ Revenue from the sale of real estate, including vacation apartments, combined accommodation offices or similar products.

+ Revenue from the sale of investment properties.

+ Financial activity revenue;

+ Other income.

23. Principles for accounting for revenue deductions.

24. Principles for accounting for cost of goods sold.

25. Principles for accounting for financial expenses.

26. Principles for accounting for selling and administrative expenses.

27. Principles for accounting for the sale, disposal of fixed assets and investment properties.

28. Principles and methods for recognizing current period corporate income tax expenses (including additional corporate income tax expenses as per global minimum tax provisions), deferred corporate income tax expenses.

29. Other accounting principles and methods.

30. Principles and methods for preparing consolidated financial statements (only explaining the accounting methods with transactions occurring in the period).

a) Accounting method for business combination transactions over multiple stages;

b) Method of recognizing interests of non-controlling shareholders;

c) Accounting method for recognizing gains or losses upon changes in ownership percentage at subsidiary (exit investment where control is not lost, loss of control, issuance of new shares by the subsidiary, consolidation under common control);

d) Method of eliminating internal transactions.

V. Accounting policies applicable (in case the entity does not meet the continuity of operations assumption)

1. Is there a reclassification of long-term assets and long-term liabilities into short-term categories?

2. Principles for determining the value of each type of asset and liability (based on realizable net value, recoverable amount, fair value, present value, current market price...).

3. Financial handling principles for:

- Provisions;

- Revaluation differences and foreign exchange differences (still reflected in the Consolidated Statement of Financial Position if applicable).

VI. Additional information for items presented in the consolidated statement of financial position

Unit: ...

1. Cash and cash equivalents

- Detailed explanation of the balance of demand deposits by bank, accounting for 10% or more of total demand deposit balances;

- Detailed explanation of the content, maturity, and balance of each item classified as cash equivalents (detailing each type accounting for 10% or more of the total value of cash equivalents).

2. Financial investments

a) Trading securities

- Reasons for changes in each investment/type of bond:

+ Quantity

+ Value

- Basis for determining the fair value of trading securities.

b) Investments held to maturity

- Explanation of interest income from held-to-maturity investments that cannot be recovered, hence the entity does not recognize revenue.

- Reasons for additional provisioning or reversal of provisions for investment impairment losses.

c) Investments in associates (detailing each investment according to the proportionate capital and voting rights)

- Summary of operations of subsidiaries, associates and joint ventures, status of BCC contracts during the period.

- Significant transactions between the entity and its subsidiaries, associates, joint ventures and BCCs during the period.

- Explanation if the fair value or recoverable amount of an investment cannot be determined.

- Basis for determining the value of intangible fixed assets such as intellectual property rights when making investments in subsidiaries, associates, and joint ventures.

3. Accounts receivable from customers

- Reasons for additional provisioning or reversal of provisions for doubtful debts.

4. Other receivables

- The enterprise shall provide detailed explanations regarding the nature, content, value, advance payment period, repayment period, expected recovery time, overdue recovery time (if applicable)... and other relevant information concerning amounts of money or assets that the enterprise has transferred to individuals or departments within the enterprise for deposit, guarantee, or betting in the form of advance payments or other receivables accounting for 10% or more of total other receivables. In cases where there is an agreement between parties that the party receiving the funds or assets shall pay interest to the enterprise, the enterprise shall provide detailed explanations regarding the interest rate, repayment period, and method of repayment... and should base their recognition and accounting on substance rather than the name of the transaction.

- Provide information concerning BCC contracts accounting for 10% or more of total BCC contract value:

+ Contract number/name.

+ Nature of the BCC contract (describe the nature of the relationship between parties, terms and conditions of the BCC contract, rights and obligations of the enterprise related to the BCC contract,...)

+ Status and progress of contract execution.

+ Other necessary information such as the basis for re-evaluating the value of co-controlled assets allocated from the BCC contract (if applicable).

5. Assets pending resolution (Details of each type of asset pending)

The enterprise shall provide additional explanations regarding the timeframe within which the enterprise will determine the reasons for each type of pending asset, results of resolving pending assets in the consolidated financial statement of the previous period (already resolved during this period and not yet resolved during this period), reasons why pending assets have been reflected in the consolidated financial statement of the previous period but were not resolved during this period,...
Bad debts

6. Indicator

Inventory:

7. Indicator

- Value of stagnant, deteriorated, quality-deficient, technologically obsolete inventory at the end of the period; Reasons and measures to address stagnant, deteriorated, quality-deficient, technologically obsolete inventory;

- Value of inventory used as collateral, pledge for securing liabilities at the end of the period;

- Reason for additional provision or reversal of impairment allowance on inventory.

Long-term unfinished assets

8. Indicator

9. Item

- Provide detailed explanations regarding long-term crops for periodic products and working animals (if applicable);

- Provide detailed explanations concerning the current status and disposition during the period of tangible fixed assets with a value of 10% or more of total tangible fixed assets;

- Tangible fixed assets at the end of the year that have been fully depreciated but are still in use;

- Tangible fixed assets awaiting disposal;

- Commitments regarding future large-scale purchases and sales of tangible fixed assets;

- Other changes concerning tangible fixed assets.

10. Changes in intangible fixed assets:

Item

- Detailed explanation of categories of intangible fixed assets currently existing and disposed, sold or transferred during the period with a value of 10% or more of the total value of intangible fixed assets;

- Net value at the end of the period of intangible fixed assets used as collateral, pledge to secure loans;

- Intangible fixed assets fully depreciated but still in use;

- Change in depreciation method;

- Detailed explanation and justification of other data.

11. Increase and decrease in finance lease assets:

- Additional rent expenses recognized as expenses during the year;

- Basis for determining additional rent expenses;

- Lease extension terms or right to purchase the asset;

- Detailed explanation of categories of finance lease assets currently existing with a value of 10% or more of the total value of finance lease assets.

12. Biological Assets

12.1. Other biological assets, excluding livestock for periodic production reaching maturity stage

- Detailed description of biological assets with a value of 10% or more of the total value of biological assets: nature, characteristics of each type of biological asset, accounting policies applied to each type of biological asset, etc.;

- Method of allocating production and cultivation costs during the period for mother biological assets, newly created biological assets, agricultural products;

- Depreciation method for biological assets;

- Useful life or depreciation rate of biological assets;

- Total book value and accumulated depreciation at the beginning and end of the accounting period;

- Provisions for impairment losses on biological assets (if any);

- Net value of biological assets used as collateral, pledge to secure loans at the end of the period;

- Commitments related to investment or purchase of biological assets;

- Changes such as detailed explanation of the reasonable residual value less costs of sale that the enterprise can observe and measure (if any);

- Detailed explanation of other issues related to biological assets.

12.2. Livestock for periodic production reaching maturity stage

Group 1, 2, etc. according to groups of livestock for periodic production reaching maturity stage as classified by the enterprise.

13. Increase and decrease in investment property:

- Net value of investment property used as collateral, pledge to secure loans at the end of the period;

- Original cost of investment property fully depreciated but still leased or held for appreciation;

- Detailed explanation of categories of investment properties currently existing and disposed, sold during the period with a value of 10% or more of the total value of investment properties;

- Detailed explanation of other data and justifications.

14. Deferred charges

15. Trade receivables

Wherein:

- Value of trade receivables arising from the acquisition of a subsidiary during the period, including both investment cost and fair value of net assets of the subsidiary at the time of acquisition;

- For subsidiaries with higher than regular allocation of trade receivable losses in the period, state the reasons for such losses.

16. Other assets

17. Borrowings and finance lease obligations

d) Finance lease obligations (detailed by debtor if balance exceeds 10% of total finance lease obligation balances)

d) Overdue borrowings and finance lease obligations not yet settled (detailed by debtor if balance exceeds 10% of total overdue borrowings and finance lease obligation balances)
where payment has not been made). In cases where other laws require a detailed explanation of the entire amount borrowed and financial lease debts overdue and unpaid, the enterprise shall provide an explanation in accordance with the provisions of such law.

e) Borrowings and financial lease debts from related parties that have become overdue but are not yet settled

18. Amounts due to suppliers

19. Dividends and profits payable

- Explanation regarding the payment period for dividends or profits in cash, non-monetary assets to shareholders, etc.;

- Amounts of dividends or profits committed to be paid but overdue which the enterprise has not yet settled with shareholders, etc.

20. Taxes and other amounts payable to the state

In the case where an enterprise is subject to additional corporate income tax according to the provisions on global minimum taxation, it must explain the criteria or basis for recognizing the amount of additional corporate income tax due in the reporting year as well as adjustments to tax obligations arising from differences between the tax filing year and the year in which expenses related to the additional corporate income tax are recognized under the provisions on global minimum taxation,...

21. Expenses payable

22. Other amounts payable

23. Unrealized revenue

24. Bonds issued

24.1. Ordinary bonds (details by type)

The enterprise must provide a detailed explanation of the issue date; quantity of each type of issued bond; interest rate on issued bonds; maturity period for each group of issued bonds according to par value, discounted or with premium; allocation method for discount or premium and issuance costs,...

24.2. Convertible bonds:

The enterprise must provide information regarding:

a) Convertible bonds at the beginning of the period:

- Issue date, original maturity term and remaining maturity for each type of convertible bond;

- Quantity, nominal value, interest rate for each type of convertible bond;

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

- Discount rate used to determine the value of the principal debt portion of each type of convertible bond;

- Value of the principal debt and equity option portion of each type of convertible bond.

b) Additional convertible bonds issued during the period:

- Issue date, original maturity term for each type of convertible bond;

- Quantity, nominal value, interest rate for each type of convertible bond;

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

- Discount rate used to determine the value of the principal debt portion of each type of convertible bond;

- Value of the principal debt and equity option portion of each type of convertible bond.

c) Convertible bonds converted into shares during the period:

- Quantity of each type of convertible bond converted into shares during the period;

- Number of additional shares issued to convert convertible bonds;

- Value of the principal debt portion of convertible bonds recorded as share capital increase.

d) Convertible bonds maturing but not converted into shares during the period:

- Quantity of each type of convertible bond maturing but not converted into shares during the period;

- Value of the principal debt portion of convertible bonds repaid to investors.

e) Convertible bonds at the end of the period:

- Original maturity term and remaining maturity for each type of convertible bond;

- Quantity, nominal value, interest rate for each type of convertible bond;

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

- Discount rate used to determine the value of the principal debt portion of each type of convertible bond;

- Value of the principal debt and equity option portion of each type of convertible bond.

e) Detailed explanation regarding convertible bonds held by related parties (content of explanation similar to items a, b, c, d, e above).

Preferred shares classified as liabilities

25. - Par value; - Issued to (board members, staff, employees, other parties);

- Mandatory repurchase terms or the issuer must pay a fixed dividend regardless of the financial performance of the issuer (Time, repurchase price, other basic terms in the issuance contract);

- Amounts repurchased during the period;

- Other explanations.

Provisions for liabilities

Clause 25

26. Beginning of Year

- The enterprise shall explain information regarding legal obligations or joint liability obligations, the basis for estimating value (if any), of environmental remediation obligations, cleanup, restoration, and land return.

- A detailed explanation of the total estimated costs that the enterprise must incur to provide severance benefits to employees in accordance with labor law provisions.

27. Deferred income tax assets and deferred income tax liabilities

a) Deferred income tax assets

b) Deferred income tax liabilities

28. Shareholders' equity

a) Statement of changes in shareholders' equity

- 1年以上至5年

- 抵押、质押资产：企业应详细说明每一类抵押、质押资产；每一期限和抵押、质押的对象等信息；

- 解释企业为何不能使用从公开发行股票所得款项中全部已收取的资金。

* Current Issue Price of Circulating Shares: …

d) Dividends, Profits

- Dividends, Profits Announced After the End of the Accounting Year:

+ Dividends, Profits Announced on Common Shares or Share Capital: …….

+ Dividends Announced on Preferred Shares: …

+ Dividend in Shares …

+ Portion of Profit Distributed to Increase Registered Capital of the Invested Enterprise…

- Accumulated Dividends from Preferred Shares Not Yet Recognized:

- Explanation Regarding the Company's Inability to Utilize Fully the Amounts Received from Public Offering and Issuance of Shares That Are Currently Frozen.

e) Reasons for Increase/Decrease in Items Belonging to Shareholders' Equity of the Enterprise

- Capital Surplus;

- Convertible Bond Rights;

- Development Fund;

- Own Shares Repurchased;

- Other Funds Belonging to Shareholders' Equity;

g) Income and Expenses, Gains or Losses Recorded Directly into Shareholders' Equity in Accordance with Specific Vietnamese Accounting Standards.

29. Revaluation Surplus

30. Exchange Rate Differences

31. Interests of Uncontrolled Shareholders

The enterprise shall provide a detailed explanation of the Consolidated Statement regarding the interests of uncontrolled shareholders at key subsidiaries, including: Capital Contributions by Uncontrolled Shareholders, Allocated Profits to Uncontrolled Shareholders, Debts/Credits with Uncontrolled Shareholders.

32. Items Outside the Consolidated Financial Statements

- The enterprise shall explain the quantity, type, characteristics, nature, lease term, etc., of each category or group of leased assets at the end of the accounting period.

b) Assets Held in Custody, Consignment, Processing, and Entrusted Import/Export

- Explanation Regarding Large Amounts of Money and Cash Equivalents Held by the Enterprise but Not Utilized Due to Legal Restrictions or Other Constraints That the Enterprise Must Fulfill.

- Detailed Explanation of the Nature, Quantity, Types, Technical Parameters, Specifications, Quality, etc., of Each Type of Product, Raw Material, Goods, Asset Held in Custody, Processing, at the End of the Accounting Period. For logistics and warehouse management enterprises, detailed information about the categories of goods being held in custody, rights and obligations of all parties involved in the storage of such goods, as well as any significant risks related to the stored goods, must be provided. If specific information about the goods held in custody cannot be explained, the reasons for this inability must be clearly stated.

- Goods Held for Sale on Behalf of Others, Consignment Sales, Agency Import/Export: The enterprise shall provide a detailed explanation regarding the quantity, type, specifications, quality of each category of goods;

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