APPENDIX 4
Business valuation results using asset method of QN Beer Company as of June 30, 2006
TT
Target | Accounting records (VND) | Redefined data (VND) | Difference (VND) | |
A | ASSETS IN USE (I+II+III+IV) | 80.990.083.492 | 86,429,254,975 | 5,439,171,482 |
I | Long-term assets | 37,814,076,746 | 42,977,310,252 | 5,163,233,506 |
1 | Fixed assets | 25,031,469,460 | 30,194,702,966 | 5,163,233,506 |
+ | Tangible fixed assets | 25,017,188,694 | 30,180,422,200 | 5,163,233,506 |
+ | Intangible fixed assets | 14,280,766 | 14,280,766 | - |
2 | Long-term financial investments | 7,000,000,000 | 7,000,000,000 | - |
3 | Construction cost | - | - | - |
4 | Other long-term assets | 5,782,607,286 | 5,782,607,286 | - |
II | Current assets | 43,176,006,746 | 43,451,944,722 | 275,937,976 |
1 | Money | 1,236,250,385 | 1,236,250,484 | 99 |
2 | Short-term financial investment | 25,000,000,000 | 25,000,000,000 | - |
3 | Accounts Receivable | 4,078,573,576 | 4,291,571,058 | 212,997,482 |
4 | Inventory | 12,770,731,282 | 12,771,135,107 | 403,825 |
5 | Other current assets | 90,451,503 | 152,988,073 | 62,536,570 |
III | Business advantage value | - | - | - |
IV | Land use rights value | - | - | - |
B | UNUSED ASSETS | - | - | - |
I | Long-term assets | - | - | - |
II | Current assets | - | - | - |
C | ASSETS PENDING FOR LIQUIDATION | 1,740,563,034 | - | - |
I | Long-term assets | - | - | - |
II | Current assets | 1,740,563,034 | - | - |
D | ASSETS FORMED FROM THE BONUS AND WELFARE FUND | - | - | - |
Total value of assets of the enterprise (A+B+C+D) | 82,730,646,526 | 86,429,254,975 | 3,698,608,448 | |
In there: Total actual value of the enterprise (Section A) | 80.990.083.492 | 86,429,254,975 | 5,439,171,482 | |
E1 | Liabilities | 5,791,208,758 | 6,152,411,810 | 361.203.052 |
E2 | Bonus and Welfare Fund Balance | 1,739,846,580 | 1,739,846,580 | - |
E3 | Career funding sources | - | - | - |
Total actual value of State capital in the enterprise (Total actual value of the enterprise minus (-) actual debt payable) pay (A-(E1+E2+E3)) | 73.459.028.154 | 78,484,191,320 | 5,077,968,430 |
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APPENDIX 5
Business valuation results using the asset method of KK Cement Company as of March 31, 2005
TT
Target | Accounting records (VND) | Redefined data (VND) | Difference (VND) | |
1 | 2 | 3 | 4 | 5 |
A | ASSETS IN USE (I+II+III+IV) | 46,642,022,903 | 50,837,179,651 | 4,195,156,748 |
I | Fixed assets and long-term investments (excluding land use rights value) | 31,121,274,337 | 32,226,238,868 | 1,104,964,531 |
1 | Tangible fixed assets | 31,011,274,337 | 32,116,238,868 | 1,104,964,531 |
2 | Long-term financial investments | 110,000,000 | 110,000,000 | - |
3 | Construction in progress costs | - | - | - |
4 | Long-term deposits and bets | - | - | - |
5 | Long-term prepaid expenses | - | ||
II | Current assets and short-term investments | 15,520,748,566 | 15,357,019,481 | (163,729,085) |
1 | Money | 3,949,580,040 | 3,949,580,040 | - |
+ | Cash on hand | 515.227.031 | 515.227.031 | - |
+ | Bank deposit | 3,434,353,009 | 3,434,353,009 | - |
2 | Short-term financial investment | - | - | - |
3 | Accounts Receivable | 5,706,001,656 | 5,706,001,656 | - |
4 | Materials and inventory | 4,802,230,317 | 4,589,271,561 | (212,958,756) |
5 | Other current assets | 1,062,936,553 | 1,112,166,224 | 49,229,671 |
6 | Career costs | - | ||
III | Business advantage value | - | 3,253,921,302 | 3,253,921,302 |
IV | Land use rights value | - | - | |
B | UNUSED ASSETS | 39,900,000 | 39,900,000 | - |
I | Fixed assets and long-term investments | - | ||
II | Current assets and short-term investments | - | ||
III | Bad debt | 39,900,000 | 39,900,000 | - |
C | ASSETS PENDING FOR LIQUIDATION | 149,856,000 | 149,856,000 | - |
I | Fixed assets and long-term investments | 149,856,000 | 149,856,000 | - |
II | Current assets and short-term investments | - | ||
D | ASSETS FORMED FROM THE BONUS AND WELFARE FUND | - | - | - |
Total value of assets of the enterprise (A+B+C+D) | 46,831,778,903 | 51,026,935,651 | 4,195,156,748 | |
In which: Total actual value of the enterprise (Section A) | 46,642,022,903 | 50,837,179,651 | 4,195,156,748 | |
E1 | Liabilities | 33,749,588,999 | 33,749,588,999 | - |
E2 | Bonus and Welfare Fund Balance | 2,502,313,941 | 2,502,313,941 | - |
E3 | Career funding sources | - | - | - |
Total actual value of State capital in the enterprise (Total actual value of the enterprise minus (-) actual debt payable [A-(E1+E2+E3)] | 10,390,119,963 | 14,585,276,711 | 4,195,156,748 |
APPENDIX 6
Business valuation results using the asset method of HH Construction Company as of June 30, 2005
Target
Accounting records (VND) | Redefined data (VND) | Difference (VND) | |
1 | 2 | 3 | 4 |
ASSETS IN USE (I+II+III+IV) | 244,461,395,267 | 252,706,995,035 | 8,245,599,768 |
Fixed assets and long-term investments (excluding land use rights value) | 98.797.269.816 | 103.878.978.943 | 5,081,709,127 |
Tangible Fixed Assets | 91,426,193,259 | 96.382.282.022 | 4,956,088,763 |
Financial lease fixed assets | 799,325,418 | 920.833.333 | 121,507,915 |
Long-term financial investments | 2,100,000,000 | 2,100,000,000 | - |
Construction in progress costs | - | - | - |
Long-term deposits and bets | - | - | - |
Long-term prepaid expenses | 4,471,751,139 | 4,475,863,588 | 4,112,449 |
Current assets and short-term investments | 145.664.125.451 | 148.828.016.092 | 3,163,890,641 |
Money | 760.469.451 | 760.469.451 | - |
Cash on hand | 540,845,818 | 540,845,818 | - |
Bank deposit | 219,623,633 | 219,623,633 | - |
Money in transit | - | - | - |
Short-term financial investment | - | - | - |
Accounts Receivable | 76,605,988,935 | 76,605,988,935 | - |
Materials and inventory | 65,208,322,775 | 68.309.124.246 | 3.100.801.471 |
Other current assets | 3,089,344,290 | 3,152,433,460 | 63,089,170 |
Career costs | - | - | - |
Business advantage value | - | - | - |
Land use rights value | - | - | - |
UNUSED ASSETS | 188,884,958 | 188,884,958 | - |
Fixed assets and long-term investments | 188,884,958 | 188,884,958 | - |
Current assets and short-term investments | - | - | - |
ASSETS PENDING FOR LIQUIDATION | - | - | - |
Fixed assets and long-term investments | - | - | - |
Current assets and short-term investments | - | - | - |
ASSETS FORMED FROM THE BONUS AND WELFARE FUND | - | - | - |
Total value of assets of the enterprise (A+B+C+D) | 244,461,395,267 | 252,706,995,035 | 8,245,599,768 |
In which: Total actual value of the enterprise (Section A) | 244,461,395,267 | 252,706,995,035 | 8,245,599,768 |
Liabilities | 237.070.105.720 | 237.070.105.720 | - |
Bonus and Welfare Fund Balance | 497.496.511 | 497.496.511 | - |
Career funding sources | - | - | - |
Total actual value of State capital in the enterprise (Total actual value of the enterprise minus (-) actual debt payable (A- (E1+E2+E3)) | 6,893,793,036 | 15,139,392,803 | 8,245,599,768 |
APPENDIX 7
Business valuation results using the asset method of AAA Electrical Equipment Company as of January 1, 2005
TT
Target | Accounting records (VND) | Redefined data (VND) | Difference (VND) | |
A | ASSETS IN USE (I+II+III+IV) | 482,778,984,977 | 521.105.819.770 | 38,326,834,793 |
I | Fixed assets and long-term investments | 46,296,158,985 | 95.802.160.447 | 49,506,001,462 |
1 | Fixed assets | 45.136.167.157 | 94,642,168,619 | 49,506,001,462 |
+ | Tangible fixed assets | 43,823,469,544 | 71,558,008,619 | 27,734,539,075 |
+ | Intangible fixed assets | 1,312,697,613 | 23,084,160,000 | 21,771,462,387 |
2 | Long-term financial investments | 610,000,000 | 610,000,000 | - |
3 | Construction cost | - | - | - |
4 | Long-term prepaid expenses | 549,991,828 | 549,991,828 | - |
II | Current assets and short-term investments | 333.252.969.837 | 340.434.288.741 | 7,181,318,904 |
1 | Money | 1,757,097,389 | 1,757,097,389 | - |
+ | Cash on hand | 28,390,488 | 28,390,488 | - |
+ | Bank deposit | 1,728,706,901 | 1,728,706,901 | - |
2 | Short-term financial investment | - | - | - |
3 | Accounts Receivable | 154,911,034,363 | 154,911,034,363 | 7,181,318,904 |
4 | Inventory | 174.910986.470 | 182.092.305.374 | - |
5 | Other current assets | 1,673,851,615 | 1,673,851,615 | - |
III | Business advantage value | - | 64,800,000,000 | 64,800,000,000 |
A | TOTAL VALUE OF ENTERPRISE ASSETS (I+II+III) | 379.549.128.822 | 501.036.449.188 | 121,487,320,366 |
E1 | Liabilities | 195.687.538.097 | 195.687.538.097 | - |
E2 | Bonus and Welfare Fund Balance | 16,200,000 | 16,200,000 | - |
Total actual value of State capital in the enterprise (Total actual value of the enterprise minus (-) actual debt payable (A- (E1+E2)) | 183.845.390.725 | 305.332.711.091 | 121,487,320,366 |
APPENDIX 8
Business valuation results using asset method of BS Cement Company as of January 1, 2005
TT
Target | Accounting records (VND) | Redefined data (VND) | Difference (VND) | |
1 | 2 | 3 | 4 | 5 |
A | ASSETS IN USE (I+II+III+IV) | 1,255,622,084,680 | 1,614,761,835,528 | 359.139.750.848 |
I | Fixed assets and long-term investments (excluding value of right to use) land) | 749.435.250.573 | 1,196,219,343,683 | 446.784.093.110 |
1 | Tangible fixed assets | 742.789.438.428 | 1,188,858,550,562 | 446.069.112.134 |
2 | Long-term financial investments | - | - | - |
3 | Construction in progress costs | 5,725,932,152 | 5,725,932,152 | - |
4 | Long-term deposits and bets | - | - | - |
5 | Long-term prepaid expenses | 752,693,993 | 1,467,674,969 | 714,980,976 |
6 | Intangible fixed assets | 167,186,000 | 167,186,000 | - |
II | Current assets and short-term investments | 505.751.449.040 | 391.310.269.858 | (114,441,179,182) |
1 | Money | 114,441,179,182 | 114.441.179.181.58 | - |
+ | Cash on hand | 12,942,076,293 | 12,942,076,293 | - |
+ | Bank deposit | 101.499.102.889 | 101.499.102.889 | - |
+ | Money in transit | - | - | - |
2 | Short-term financial investment | - | - | - |
3 | Accounts Receivable | 65,783,801,435 | 65,783,801,435 | - |
4 | Materials and inventory | 209.626.500.801 | 209.626.500.801 | - |
5 | Other current assets | 1,458,788,440 | 1,458,788,440 | - |
6 | Career costs | - | ||
III | Business advantage value | 0 | 19,063,935,987 | 19,063,935,987 |
IV | Land use rights value | 435.385.067 | 8,168,286,000 | 7,732,900,933 |
B | UNUSED ASSETS | - | - | |
I | Fixed assets and long-term investments | - | - | |
II | Current assets and short-term investments | - | - | |
C | ASSETS PENDING FOR LIQUIDATION | 42,033,656,112 | 0 | (42,033,656,112) |
I | Fixed assets and long-term investments | 42,033,656,112 | 0 | (42,033,656,112) |
II | Current assets and short-term investments | - | - | - |
D | ASSETS FORMED FROM THE BONUS AND WELFARE FUND | - | - | - |
Total value of assets of the enterprise (A+B+C+D) | 1,297,655,740,792 | 1,614,761,835,528 | 317.106.094.736 | |
In which: Total actual value of the enterprise (Section A) | 1,255,622,084,680 | 1,614,761,835,528 | 359.139.750.848 | |
E | ACTUAL DEBT PAYABLE | 114,441,179,182 | 114,441,179,182 | 0 |
1 | Liabilities | 114,441,179,182 | 114,441,179,182 | 0 |
2 | Bonus and Welfare Fund Balance | - | - | - |
3 | Career funding sources | - | - | - |
Total actual value of State capital in enterprises (AE) | 1,141,180,905,498 | 1,500,320,656,346 | 359.139.750.848 |
APPENDIX 9
Business valuation results using asset method of BBB Beer Company at 1/1/2005
TT
Target | Accounting data (VND) | Redefined data (VND) | Difference (VND) | |
1 | 2 | 3 | 4 | 5 |
A | ASSETS IN USE (I+II+III+IV) | 63,673,772,745 | 67.030.628.845 | 3,356,856,100 |
I | Fixed assets and long-term investments | 23.101.078.207 | 26,448,705,607 | 3,347,627,400 |
1 | Fixed assets | 23.020.281.324 | 26,228,952,305 | 3,208,670,981 |
2 | Long-term financial investments | - | - | - |
3 | Construction in progress costs | 80,796,883 | 80,796,883 | - |
4 | Long-term deposits and bets | - | - | - |
5 | Long-term prepaid expenses | - | 138,956,419 | 138,956,419 |
II | Current assets and short-term investments | 40,572,694,538 | 40,581,923,238 | 9,228,700 |
1 | Money | 24,310,937,239 | 24,310,937,239 | - |
+ Cash on hand | 248,050,357 | 248,050,357 | - | |
+ Bank deposit | 24,062,886,882 | 24,062,886,882 | - | |
2 | Short-term financial investment | - | - | - |
3 | Accounts Receivable | 4,074,440,221 | 4,074,440,221 | - |
4 | Materials, inventory | 11,792,459,957 | 11,792,459,957 | - |
5 | Other current assets | 394.857.121 | 404.085.821 | 9,228,700 |
6 | Career costs | - | ||
III | Business advantage value (if any) | - | ||
IV | Land use rights value | - | ||
B | UNUSED ASSETS | - | ||
I | Fixed assets and long-term investments | - | ||
II | Current assets and short-term investments | - | ||
C | ASSETS PENDING FOR LIQUIDATION | 217,152,098 | 217,152,098 | - |
I | Fixed assets and long-term investments | 180,088,951 | 180,088,951 | - |
II | Current assets and short-term investments | 37,063,147 | 37,063,147 | - |
D | ASSETS FORMED FROM THE BONUS AND WELFARE FUND | - | - | |
Total value of assets of the enterprise (A+B+C+D) | 63,890,924,843 | 67.247.780.943 | 3,356,856,100 | |
In which: Total actual value of the enterprise (Section A) | 63,673,772,745 | 67.030.628.845 | 3,356,856,100 | |
E | ACTUAL DEBT PAYABLE | 81.181.983.668 | 53.611.160.112 | (27,570,823,556) |
1 | Liabilities | 81.181.983.668 | 53.611.160.112 | (27,570,823,556) |
2 | Bonus and Welfare Fund Balance | - | - | - |
3 | Career funding sources | - | - | - |
Total actual value of State capital in enterprises (AE) | (17,508,210,923) | 13,419,468,733 | 30,927,679,656 |
APPENDIX 10
Business valuation results using the asset method of XYZ Petroleum Transport Company as of January 1, 2005
TT
Target | Accounting records (VND) | Redefined data (VND) | Difference (VND) | |
1 | 2 | 3 | 4 | 5 |
A | ASSETS IN USE (I+II+III+IV) | 531.073.402.379 | 557,549,761,076 | 26,476,358,697 |
I | Fixed assets and long-term investments (excluding value of right to use) land) | 420.562.051.571 | 445.936.267.907 | 25,374,216,336 |
1 | Tangible fixed assets | 374.279.485.216 | 399.653.701.552 | 25,374,216,336 |
2 | Long-term financial investments | 41,570,811,811 | 41,570,811,811 | - |
3 | Construction in progress costs | 4,473,774,544 | 4,473,774,544 | - |
4 | Long-term deposits and bets | - | - | - |
5 | Long-term prepaid expenses | 237,980,000 | 237,980,000 | - |
II | Current assets and short-term investments | 109.610.250.808 | 109.768.615.249 | 158,364,441 |
1 | Money | 8,369,850,049 | 8,369,850,049 | - |
+ | Cash on hand | 460.400.508 | 460.400.508 | - |
+ | Bank deposit | 6,588,707,170 | 6,588,707,170 | - |
+ | Money in transit | 1,320,742,371 | 1,320,742,371 | - |
2 | Short-term financial investment | - | - | - |
3 | Accounts Receivable | 73,064,092,572 | 73,064,092,572 | - |
4 | Materials and inventory | 25,381,347,978 | 25,381,347,978 | - |
5 | Other current assets | 2,794,960,209 | 2,953,324,650 | 158,364,441 |
6 | Career costs | - | - | - |
III | Business advantage value | - | 53,877,920 | 53,877,920 |
IV | Land use rights value | 901,100,000 | 1,791,000,000 | 889,900,000 |
B | UNUSED ASSETS | - | - | - |
I | Fixed assets and long-term investments | - | - | - |
II | Current assets and short-term investments | - | - | - |
C | ASSETS PENDING FOR LIQUIDATION | 124,990,925 | - | - |
I | Fixed assets and long-term investments | 124,990,925 | - | - |
II | Current assets and short-term investments | - | - | - |
D | ASSETS FORMED FROM THE BONUS AND WELFARE FUND | 87,174,081 | - | - |
Total value of assets of the enterprise (A+B+C+D) | 531.285.567.385 | 557,549,761,076 | 26,264,193,691 | |
In which: Total actual value of the enterprise (Section A) | 531.073.402.379 | 557,549,761,076 | 26,476,358,697 | |
E | ACTUAL DEBT PAYABLE | 328,096,534,659 | 328,096,534,659 | - |
1 | Liabilities | 318.200.752.066 | 318.200.752.066 | - |
2 | Bonus and Welfare Fund Balance | 9,895,782,593 | 9,895,782,593 | - |
3 | Career funding sources | - | - | - |
Total actual value of State capital in enterprises (Total value) Actual of the enterprise minus (-) actual debt payable (AE) | 202.976.867.720 | 229.453.226.417 | 26,476,358,697 |
APPENDIX 11
Business valuation results using the asset method of XYZ Electronics and Information Technology Corporation as of January 1, 2005
TT
Target | Accounting records (VND) | Redefined data (VND) | Difference (VND) | |
A | ASSETS IN USE (I+II+III+IV) | 482,778,984,977 | 521.105.819.770 | 38,326,834,793 |
I | Long-term assets (excluding land use rights value) | 271,955,861,614 | 292.630.275.118 | 20,674,413,504 |
1 | Fixed assets | 9,605,893,300 | 5,369,778,554 | (4,236,114,746) |
+ | Tangible fixed assets | 9,522,543,080 | 5,286,428,334 | (4,236,114,746) |
+ | Intangible fixed assets | 83,350,220 | 83,350,220 | - |
2 | Long-term financial investments | 261,521,419,896 | 286,431,948,146 | 24,910,528,250 |
3 | Construction cost | 828,548,418 | 828,548,418 | - |
4 | Other long-term assets | - | - | - |
II | Current assets | 165.878.123.363 | 165.761.404.652 | (116,718,711) |
1 | Money | 102,726,078,394 | 102,726,078,469 | 75 |
+ | Cash on hand | 364,511,369 | 364,511,369 | - |
+ | Bank deposit | 102.361567.025 | 102.361567.025 | - |
2 | Accounts Receivable | 58.201.848.587 | 58.201.848.587 | - |
3 | Inventory | 4,046,534,798 | 4,046,534,798 | - |
4 | Other current assets | 903,661,584 | 903,661,584 | - |
III | Business advantage value | |||
IV | Land use rights value | 44,945,000,000 | 62,714,140,000 | 17,769,140,000 |
B | UNUSED ASSETS | - | - | - |
I | Long-term assets | - | - | - |
II | Current assets | - | - | - |
C | ASSETS PENDING FOR LIQUIDATION | - | - | - |
I | Long-term assets | - | - | - |
II | Current assets | - | - | - |
D | ASSETS FORMED FROM THE BONUS AND WELFARE FUND | - | - | - |
Total value of assets of the enterprise (A+B+C+D) | 482,778,984,977 | 521.105.819.770 | 38,326,834,793 | |
E1 | Liabilities | 80,794,453,781 | 80,798,453,781 | 4,000,000 |
E2 | Bonus and Welfare Fund Balance | 337,822,104 | 333,822,104 | (4,0000,000) |
E3 | Career funding sources | 1,736,406,554 | 1,451,406,554 | (285,000,000) |
Total actual value of State capital in the enterprise (Total actual value of the enterprise minus (-) actual debt payable) pay (A-(E1+E2+E3)) | 399.910.302.538 | 438.522.137.331 | 38,611,834,793 |