Completing the audit of commercial bank financial statements at independent auditing firms in Vietnam - 28

Form No.: - B02/TCTD: for financial statements

- B02/TCTD-HN: for consolidated financial statements

Target

Explanation

This year

Last year

How to get data from

BCĐTKKT (applicable to the Balance Sheet)

How to get data for Consolidated Balance Sheet

(1)

(2)

(3)

(4)

(5)

(6)

A

Asset

I

Cash, gold, silver, stones

precious

V.01

Account Balance (DN)

(TK) 101, 103, 104, 105

Total of corresponding items

on the Balance Sheet.

II

Deposits at the State Bank

V.02

Enterprise account 111, 112

As above

III

Deposits and loans

Other credit institutions

V.03

Total of corresponding items on the Balance Sheet.

1

Deposits at credit institutions

other

DN TK 131 → 136

2

Lending to other credit institutions

DN TK 201, 202, 203, 205

3

Risk reserve(*)

(xxx)

(xxx)

Credit Balance (DC) Account 139, DC

TK 209

IV

Trading securities

V.04

As above

1

Trading Securities (1)

Difference (DN-DC) accounts 141, 142, 148, may include

including DN TK 121, 122, 123

2

Securities trading risk reserve (*)

(xxx)

(xxx)

DC TK 129 (the part corresponding to the value of 121, 122, 123 is classified into the trading securities item),

DC TK 149

V

Derivative financial instruments and financial assets

other

V.05

Difference (DN-DC) account 486 (if DN>DC)

As above

VI

Customer Loans

V.06

As above

1

Customer Loans

V.06.1

Enterprise accounts: 211 → 216;

221, 222; 231, 232; 241,

242; 251 → 256; 261 →

268; 271, 272, 273, 275;

281 → 285; 291 → 293

2

Loan loss provision

client (*)

V.06.2

(xxx)

(xxx)

DC TK 219, 229, 239, 249,

259, 269, 279, 289, 299

VII

Debt purchase activities

V.07

1

Debt purchase

DN TK 371, 372

As above

2

Operating risk reserve

debt purchase (*)

(xxx)

(xxx)

DC TK 379

As above

VIII

Investment securities

V.08

As above

1

Available-for-sale investment securities (2)

Difference (DN-DC) account 151 → 157, may include

DN TK 121, 122, 123

2

Held-to-maturity investment securities

Difference (DN-DC) account 161 → 164, may include

DN TK 121, 122, 123

3

Stock risk prevention

(xxx)

(xxx)

DC TK 129 (corresponding part)

investment contract (*)

corresponding to the value of accounts 121, 122, 123 classified into investment securities item), 159,

169

IX

Contribute capital, long-term investment

V.09

1

Investment in subsidiaries

DN TK 341, 345

Not shown on the Board

Consolidated financial statements.

2

Joint venture capital

DN TK 342, 346

- The book value of the capital contribution is adjusted corresponding to the ownership share of the capital contributor:

(i) in the profit or loss after corporate income tax of the joint stock company;

(ii) when the equity of the joint venture or associate company changes but has not been reflected in the business performance report of the joint venture or associate company (such as revaluation of fixed assets and investments, foreign currency exchange rate differences);

(iii) when the joint venture or associate applies accounting policies different from those of the capital contributor.

- Get data from the accounting system for consolidation.

3

Investment in associates

DN TK 343, 347

4

Other long-term investments

Enterprise account 344, 348

Total of corresponding items on the Balance Sheet

5

Investment impairment reserve

long term (*)

(xxx)

(xxx)

DC TK 349

As above

X

Fixed assets

1

Tangible fixed assets

V.10

Total of corresponding items on the Balance Sheet.

a

Original price of fixed assets

DN TK 301

b

Depreciation of fixed assets (*)

(xxx)

(xxx)

DC TK 3051

2

Leased fixed assets

main

V.11

As above

a

Original price of fixed assets

DN TK 303

b

Depreciation of fixed assets (*)

(xxx)

(xxx)

DC TK 3053

3

Intangible fixed assets

V.12

As above

a

Original price of fixed assets

DN TK 302

b

Depreciation of fixed assets (*)

(xxx)

(xxx)

DC TK 3052

XI

Investment real estate

V.13

This item is not shown on the Balance Sheet of the credit institution, but is shown on the Balance Sheet of the subsidiaries of the credit institution (applying the accounting system of credit institutions for accounting) with any business function.

movables.

Total of corresponding items on the Balance Sheet.

a

Original price of investment real estate

DN TK 304

b

Real estate depreciation (*)

(xxx)

(xxx)

DC TK 3054

XII

Other Assets

V.14

- Total of corresponding items on the Balance Sheet.

1

Accounts Receivable

V.14.2

DN TK 32, 351, 352,

353(a) (except account 3535), 355,

3591, 3592, 36 (except TK)

366(b)), 453 (If DN)

2

Interest and fees receivable

DN TK 391, 392, 394, 395,

396, 397

3

Deferred corporate income tax assets

v.22.1

DN TK 3535

again

4

Other Assets

V.14

Difference (DN-DC) 31, DN TK 38 (minus 386), 458

(if DN), Difference (DN-DC) Account 50, 51, 52, 56 (if DN>DC)

On the Consolidated Balance Sheet of the group, the value of the Goodwill is and is determined according to Vietnamese Accounting Standard No. 11 - Business Consolidation

- In which: Advantages

commerce

V.15

5

Provisions for risks to assets

other table (*)

V.14.3

(xxx)

(xxx)

DC TK 3597, 3598, 3599,

386, 4892, 4899 (if economic content is appropriate)

Total assets Yes

B

Liabilities and equity

have

I

Government Debt

and State Bank

V.16

DC TK 401, 402, 403, 404

Total of corresponding items

on the Balance Sheet.

II

Deposits and loans

Other credit institutions

V.17

Total of corresponding items on the Balance Sheet.

1

Deposits of credit institutions

other

DC TK 411 → 414

2

Borrow from other credit institutions

DCTK 415 → 419

III

Customer deposits

V.18

DC TK 42

As above

IV

Derivatives and Debt

Other finance

V.05

Difference (DC-DN) account 486 (if DC>DN)

As above

V

Funding, investment trust

investment, lending to credit institutions at risk

V.19

DC TK 441, 442

As above

VI

Issuance of securities

V.20

Difference (DC-DN) Account 43

As above

VII

Other debts

V.22

As above

1

Interest and fees payable

DC TK 491, 492, 493, 494,

496, 497

2

Deferred income tax must be

pay

V.22.2

DC TK 4535

3

Accounts payable and other liabilities

V.21

DC TK 45(c) (except TK 4535), 46 (except TK 466(d)),

DC TK 481 → 485, 487,

488, Difference (DC-DN) Account 50, 51, 52, 56 (If

DC>DN)

4

Other risk provisions (Provisions for potential liabilities)

hidden)

V.21

DC TK 4891, 4895, 4896,

4899 (if economic content is appropriate)

Total liabilities

VIII

Equity

V.23

Total of corresponding items on the Balance Sheet.

1

Capital of credit institutions

a

Charter capital

DC TK 601

b

Investment capital for construction and purchase

purchase fixed assets

DC TK 602

c

Capital surplus

DC TK 603 (if the enterprise records)

negative number)

d

Treasury stock (*)

(xxx)

(xxx)

DN TK 604

e

Preferred stock

DC TK 65

g

Other capital

DC TK 609

2

TCTD Fund

DC TK 61

As above

3

Exchange rate difference

(3)

Difference (DC - DN) account

63 (if the enterprise records in numbers)

Include the value of this item

on the company's Balance Sheet

minus)

parent company, subsidiary company and the value of the adjustment corresponding to the parent company's ownership share in the joint venture, affiliated company (according to the equity method) when the equity (exchange rate difference, asset revaluation difference) of the joint venture, affiliated company changes but has not been reflected in the company's Income Statement

LD, LK.

4

Asset revaluation difference

Difference (DC - DN) account 64 (if DN records in negative numbers)

5

Retained earnings/ Accumulated losses (3)

Difference (DC - DN) account 69 (if DN records in negative numbers)

Include:

- The value of this item on the Balance Sheet of the parent company and subsidiaries;

- Eliminate unrealized gains/losses arising from intra-group transactions; and

- The value of the adjustment corresponding to the ownership share of the Parent Company according to the equity method:

(i) in the profit or loss after corporate income tax of the joint venture or associate;

(ii) when the LD and LK companies apply accounting policies different from those of the parent company.

6

Minority shareholder interests

Not shown on the Balance Sheet

The determination and recognition of minority shareholders' interests are carried out in accordance with CMKT No. 25 - Consolidated financial statements and accounting.

accounting for investments in subsidiaries.

Total liabilities and equity

have

Target

Explanation

This year

Last year

How to get data from

BCĐTKKT (applicable to the Balance Sheet) (4)

How to get data

for Consolidated Balance Sheet

(1)

(2)

(3)

(4)

(5)

(6)

1

Loan guarantee

Account 921

Total of corresponding items on the Balance Sheet

2

Commitment to foreign exchange transactions

VIII.39

Account 923

Commitment to buy foreign currency

Account 9231, 9233, 9236

Commitment to sell foreign currency

Account 9232, 9234, 9237

Commitment to swap transactions

Account 9235

Futures Trading Commitment

Account 9238

3

Non-cancellable loan commitment

horizontal

Account 924

4

Commitment in L/C business

Account 925

5

Other guarantees

Account 922, 926, 927, 928

6

Other commitments

Account 929

Form No.: - B03/TCTD: for financial statements

- B03/TCTD-HN: for consolidated financial statements

Target

Explanation

This year

Last year

How to get data from BCĐTKKT (applicable to

Business performance report)

How to get data for the Joint Business Performance Report

best

(1)

(2)

(3)

(4)

(5)

(6)

1

Interest income and other income

similar

VI.24

DC TK 701, 702, 703, 704,

705, 706, 709

Total of corresponding items on the Business Performance Report. Excluding income, expenses, and profits arising from internal transactions,

between units within the same group (if any).

2

Interest expense and other expenses

similar fee

VI.25

DN TK 801, 802, 803, 805,

809

I

Net interest income

1-2

3

Income from operations

service

DC TK 71

As above

4

Operating costs

service

Enterprise TK 81

II

Net profit/loss from operations

service

VI.26

3-4

III

Net profit/loss from operations

forex trading

VI.27

Difference between revenue and expenditure between balance of account 72 and account 82.

As above

IV

Net profit/loss from trading of trading securities

VI.28

Difference between the balance of account 741 and account 841 (part of trading securities) minus (-) increase (decrease) of corresponding securities risk provision

during the period.

As above

V

Net profit/loss from trading investment securities

VI.29

Difference between the balance of Account 741 and Account 841 (part of available-for-sale investment securities and held-to-maturity securities) minus (-) [increase (decrease) of corresponding securities risk provision during the period, excluding the cost of special bond risk provision issued by VAMC]

during the period].

As above

5

Income from other activities

DC TK 742, 748, 749, 79

(excluding the refund part)

enter risk provision into other income).

As above

6

Operating costs

other

DN TK 842, 843, 848, 849,

89

VI

Net profit/loss from operations

other action

VI.31

5-6

VII

Income from capital contribution, share purchase

VI.30

DC TK 78

Including dividends received from investments outside the group not exceeding 11% of charter capital or 11% of voting shares at the company receiving the capital contribution.

Represents the ownership share of the total profit or loss of joint ventures and associates accounted for under the equity method.

all adjustments due to pressure

use different accounting policies.

VIII

Operating costs

VI.32

DN TK 831, 832, 85, 86, 87,

883; and {difference between DN account 882 [(8822, 8827, 8829)

non-credit risk provision portion, 8821, 8824, 8825, 8826] minus (-)

The corresponding provision reversal has been recognized in other income.

Total of corresponding items on the Income Statement.

IX

Net operating profit before credit risk provision

use

I+II+III+IV+V+VI+VII-VIII

X

Credit risk provision cost

Difference {[DN accounts (8822, 8827, 8829) reserve part

[credit risk provision excluding credit risk provision for trading securities and investment securities] plus (+) provision expense for special bonds issued by VAMC during the period minus (-) reversal of risk provision

The corresponding credit risk is accounted for in other income}.

As above

XI

Total profit before

tax

IX-X

7

Corporate income tax expense

current

Enterprise account 8331

As above

8

Corporate income tax expense

postpone

Balance of account 8332 (if recorded by DC)

negative number).

XII

Corporate income tax expense

VI.33

7+8

XIII

Profit after tax

XI-XII

XIV

Shareholder benefits

minority

XV

Basic earnings per share

This index is calculated according to

Standard No. 30 - Earnings per share.

Form No.: - B04/TCTD: for financial statements

- B04/TCTD-HN: for consolidated financial statements

Target

Theory

bright

Year

now

Year

before

How to get data

(1)

(2)

(3)

(4)

(5)

Cash flow from operating activities

01

Profit before tax

Taken from Income Statement.

Adjustments for the following items:

02

Depreciation of fixed assets, real estate

investment property

Balance of account 871 during the year.

03

Provision for credit risk, depreciation, additional investment/

(reversal) in the year

The balance of account 882 during the year and the risk provision reversed during the year are recorded in income.

04

Interest and fees receivable during the period (actually not collected yet)(*)

Interest and fees receivable are recorded in income for the period minus (-) the amount of interest and fees receivable that is recorded in expenses.

fee.

05

Interest and fees payable during the period

(actually not paid)

Interest and fees payable are recorded as expenses in the period minus (-)

interest and fee deduction

06

(Profit)/loss from liquidation of fixed assets

Difference in proceeds from liquidation of fixed assets minus

(-) liquidation costs minus (-) residual value recorded in the Income Statement.

07

(Profit)/loss from sale, liquidation of investment real estate

Difference in proceeds from sale, liquidation of real estate

Investment property minus (-) liquidation costs minus (-) the remaining value of the investment property.

08

(Profit)/loss from liquidation of investments, long-term capital contributions to other entities, interest, dividends received, profits shared from investment contracts,

long term capital contribution

Difference between the proceeds from the sale of an investment in another entity and its book value; dividends received from investment activities.

09

Exchange rate difference

not done

Amount transferred to the final business results of the reporting period

report TK 63.

10

Other adjustments

Used to adjust other items not included in the activity.

business activities

Changes in assets and liabilities

operating debt

Changes in assets

work

11

(Increase)/Decrease in deposits and loans to other credit institutions

Difference between this period and the previous period of the deposit and loan accounts of other credit institutions on the Balance Sheet (Except for deposit items that meet the criteria to be counted as cash,

cash equivalent).

12

(Increase)/Decrease in securities trading expenses

The difference between the current period's outstanding balance and the previous period's outstanding balance of Government bills and other short-term valuable papers eligible for rediscounting with the State Bank, trading securities account, available-for-sale securities account, and held-to-maturity securities account on the Balance Sheet (except for documents that meet the criteria for being counted as cash,

cash equivalents and non-cash flow transactions-if any).

13

(Increase)/Decrease tools

financial derivatives and other financial assets

Difference between current period balance and previous period balance of index

Derivative financial instruments and other financial assets on the Balance Sheet.

14

(Increase)/Decrease the amounts

customer loan

Difference between current period balance and previous period balance

of customer loan accounts on the Balance Sheet

(excluding reserves).

15

(Increase)/Decrease in interest and fees receivable

Difference between current period balance and previous period balance of interest and fee receivable items on the Balance Sheet plus

(+) indicator 04 - Section I.

16

(Decrease)/ Increase reserves to cover losses

the items

Difference between current period balance and previous period balance of reserve accounts minus (-) indicator 03 - Section I.

17

Other (Increase)/Decrease in Operating Assets

Difference between the current period and the previous period of the two indicators "Accounts receivable"; "Other assets" on the Balance Sheet and adjusted indicators in other items; adjustment of (profit)/loss due to accumulated exchange rate differences not transferred to income/expenses; adjustment

gains/losses on revaluation of assets.

Changes in debt

work

18

Increase/(Decrease) in debts

Government and State Bank

Difference between current period and previous period of indicator

Government and State Bank debts on the Balance Sheet.

19

Increase/(Decrease) the amounts

deposits and loans from credit institutions

Difference between current period and previous period of indicator

Deposits and loans from other credit institutions on the Balance Sheet.

20

Increase/(Decrease) of deposits

customers (including the State Treasury)

Difference between current period and previous period of indicator

Customer deposits (including State Treasury deposits) on the Balance Sheet.

21

Increase/(Decrease) in derivative financial instruments and accounts

other financial liabilities

Difference between current period and previous period of the indicator "Derivative financial instruments and financial liabilities"

other" on the Balance Sheet.

22

Increase/(Decrease) funding,

Investment trust, lending where credit institutions must bear risks

Difference between current period and previous period of investment trust and loan capital indicators on the Balance Sheet.

23

Increase/(Decrease) in issuance of valuable papers (except for GTCG included in the activities)

financial activities)

The difference between the current period's number and the previous period's number of the "Issuance of valuable papers" indicator on the Balance Sheet minus (-) long-term valuable papers is included in financial activities.

24

Increase/(Decrease) interest, fees payable

Difference between current period and previous period of indicator

Interest and fees payable on the Balance Sheet minus (-) item 05 - Section I.

25

Other Increase/(Decrease) in Operating Liabilities

Difference between current period and previous period of indicator

“Accounts payable”; “Other liabilities” on the balance sheet and adjusted indicators in other items.

Net cash flow from operating activities before income taxes

 (01  25)

26

Corporate income tax paid (*)

Corporate income tax paid during the reporting period.

27

Expenditure from TCTD funds (*)

Based on the amount of money spent from funds during the reporting period

(Depending on the nature of each fund's expenditure, the credit institution will include the appropriate cash flow).

I

Net cash flow from

business activities

 (01  27)

Cash flow from investing activities

01

Purchase of fixed assets (*)

Amount spent on purchasing fixed assets at original price

reporting period increase.

02

Proceeds from liquidation,

sale of fixed assets

Amount of money received from liquidation and sale of fixed assets.

03

Proceeds from liquidation,

sale of fixed assets (*)

Amount spent from liquidation and sale of fixed assets (including

both the cost of compensation and the residual value).

04

First real estate purchase

private (*)

Amount spent on purchasing investment property according to the principle

prices in the reporting period increased.

05

Proceeds from sale, liquidation

investment real estate

Amount received from sale, liquidation, assets during the period above

Investment table and detailed accounting books.

06

Money spent on sales and liquidation

Investment real estate (*)

Amount spent on sale, liquidation of investment real estate plus

(+) remaining value of investment real estate.

07

Investment and capital expenditure

Amount spent during the period to invest in other Units