Bản dịch Báo cáo tài chính Tập đoàn tiếng Anh (phần 4)


 

 [Dự án Master Sharing –  Chia sẻ Bản dịch Báo cáo tài chính Tập đoàn tiếng Anh (phần 4)]

Báo cáo tài chính là KẾT QUẢ CUỐI CÙNG của công việc kế toán được lập từ sổ chi tiết sổ cái kế toán và Bảng cân đối số phát sinh.

Báo cáo tài chính (BCTC) dùng ĐỂ CUNG CẤP THÔNG TIN về tình hình tài chính, tình hình kinh doanh và các luồng tiền của DN, đáp ứng yêu cầu quản lý của Doanh nghiệp, Cơ quan Nhà nước và nhu cầu hữu ích của người sử dụng (Nhà đầu tư, Ngân hàng..) trong việc đưa ra các quyết định kinh tế.

BCTC phải cung cấp những thông tin của một Doanh nghiệp về:

  • TÀI SẢN VÀ NGUỒN HÌNH THÀNH TÀI SẢN (gồm nguồn phải trả là bao nhiêu và nguồn vốn chủ sở hữu là bao nhiêu) của doanh nghiệp tại một THỜI ĐIỂM bất kỳ (Trên Bảng cân đối kế toán).
  • KẾT QUẢ LÃI HOẶC LỖ CỦA CÔNG TY (Gồm doanh thu; Giá vốn; Chi phí; Thu nhập khác), tại một THỜI KỲ (Trên Bảng Báo cáo kết quả kinh doanh).
  • Ngoài các thông tin về Tài sản; Nợ phải trả; Vốn chủ sở hữu; Doanh thu; Chi phí doanh nghiệp còn phải cung cấp các thông tin khác MÀ KHÔNG TRÌNH BÀY trong Bảng cân đối kế toán và Kết quả kinh doanh thì được trình bày trong “Bảng thuyết minh báo cáo tài chính”.

Sau đây Dịch thuật Master xin giới thiệu mẫu BCTC ghi chú về báo cáo tài chính tập đoàn để các bạn có thể tham khảo kỹ hơn:

  • Short-term investments

 

Ending     balance Beginning balance
Short-term shares investment
Short-term bonds investment
Other short-term investments
Total cost of short-term finance investment
Provisions for devaluation of short-term investments
Net realizable value of short-term investments

Short-term share investments are detailed as follows: [detailed by each type of share]

Ending balance

balance

Beginning balance
Quantity Value Quantity Value
Shares of A Company….
Shares of B Company….
Total                                     

Reason for change with respect to each shares investment:

        • Quantity:
        • Value:

Short-term bond investments are detailed as follows: [detailed by each type of bonds]

Ending balance

balance

Beginning balance
Quantity Value Quantity Value
Government bonds….
Company bonds….
Total                                         

Reason for change with respect to each bond investment:

        • Quantity:
        • Value:

Other short-term investments are detailed as follows:

Ending     balance Beginning balance
Short-term loans
Term deposits
Other short-term investments
Total

 

  • Accounts receivable

 

Ending

balance

Beginning balance
Trade receivables
Advances to suppliers
Construction contractor receivables based on agreed progress billings
Other receivables
Total short-term receivables
Provision for doubtful debts
Net realizable value of trade receivables and other receivables

Account receivables arose during the normal business activities of The Group.

The breakdown of other receivables is as follows:

Ending

balance

Beginning balance
[Other receivables represent…] [Disclose content of account, do not disclose the name of customers]
[Other receivables represent…] [Disclose content of account, do not disclose the name of customers]
Total

 

  • Inventories

 

Ending

balance

Beginning balance
Goods in transit
Raw materials
Tools and supplies
Work in process
Finished goods
Merchandise
Goods on consignment
Total costs
Provision for slow moving and obsolete inventories
Net realizable value of inventories

Reversal of provision for inventories:…

Inventories pledged as security for liabilities:…

Reasons for additional provision or reversal of provisions:…

 

 

  • Prepaid expenses

 

Ending

balance

Beginning balance
Tools and supplies
Other
Total

 

 

  • Taxes receivables and other receivables from the State

 

Ending

balance

Beginning balance
Corporate income tax overpaid
Other taxes overpaid
Total

Other taxes overpaid represent…

 

  • Other current assets

 

Ending     balance Beginning balance
Asset deficit awaiting resolution
Advances
Short term deposits, mortgages and collateral
Total

 

  • Long – term receivables

 

Ending

balance

Beginning balance
Long – term trade receivables
Other long-term receivables
Total long-term receivables
Provisions for doubtful long-term receivables
Net realizable value of long-term receivables

Long-term trade receivables arose during the normal business activities of The Group.

Breakdown of other long-term receivables is as follows:

Ending

balance

Beginning balance
[Other long-term receivables represent…] [Disclose content of account, do not disclose the name of customers]
[Other long-term receivables represent…] [Disclose content of account, do not disclose the name of customers]
Total

 

 

  • Tangible fixed assets

 

In thousand/million of VND

Items Buildi-ngs, struct-ures Machin-ery and equipm-ent Means of transport-ations, Manage-ment equipm-ent Other Total
Cost  
Beginning balance
Purchase
Self-construction
Other increases
Transferred to investment property
Disposals
Other decreases
Ending balance
Accumulated Depreciation
Beginning balance
Depreciation
Other increases
Transferred to investment property
Disposals
Other decreases
Ending balance
Net book value
Beginning balance
Ending balance

The amount of year-end net book value of tangible fixed assets pledged/mortgaged as loan security was VND [xxx] – Refer to note [xxx].

The historical cost of tangible fixed assets fully depreciated but still in use was VND [xxx].

Significant unrealized commitments on fixed assets acquisitions, sales were VND [xxx].

[Note: In case fixed assets have been put into use but not yet finalized, the estimated historical cost shall be used in accounting for these fixed assets. When available, the estimated historical cost will be adjusted to the actual historical cost.]

 

  • Finance leased assets

 

Items Machinery and equipment Means of transportat-ions, Manage-ment equipment Other Total
Cost
Beginning balance
Financial lease in year
Repurchase of finance leased assets
Other increases
Return of finance leased assets
Other decreases
Ending balance
Accumulated depreciation
Beginning balance
Depreciation
Repurchase of finance leased assets
Other increases
Return of finance leased assets
Ending balance
Net book value
Beginning balance
Ending balance

The sublease payments recognized as an expense in the year were VND [xxx].

The sublease payments are determined based on: [xxx].

Terms of a renewal or purchase options: [xxx].

 

  • Intangible fixed assets

 

Items Land use rights Copyri-ght, patents Trade-mark Compu-ter software Other Total
Cost
Beginning balance
Purchase
Internally generated
Acquired through business combinations
Other increases
Disposals
Ending balance
Accumulated amortization
Beginning balance
Amortization
Other increase
Disposals
Other decreases
Ending balance
Net book value
Beginning balance
Ending balance          

[Disclose significant information relating to intangible fixed assets]

 

  • Construction in progress

 

Ending

balance

Beginning balance
Project ……….
Project ……….
Project ……….
Total

 

  • Investment property

 

Items Land use rights Buildings Buildings and land use rights Infrastr-ucture Total
Cost
Beginning balance
Additions
Decreases
Ending balance
Accumulated depreciation
Beginning balance
Additions
Decreases
Ending balance
Net book value
Beginning balance
Ending balance

[Disclose significant information relating to investment property]

 

  • Long-term finance investments

 

Ending     balance Beginning balance
Investments in associates
Investments in joint-venture
Other long-term investments
Total cost of long-term finance investments
Provision for impairment of long-term investments
Net value of long-term finance investments

List of [subsidiaries; associates and joint ventures]:

Classified as Quantity Contributed capital under cost method at 31 December 2012 Contributed

capital under equity method at 31 December 2012

X company Associate
Y company Associate
Z company Joint- venture
Total

Other long-term investments are detailed as follows:

Ending balance Beginning balance
Quantity Value Quantity Value
Share investment
Bond investment
Bill investment
Long-term loans
Total                                     

Reason for change of each investment in/type of share, bond:

  • Quantity (of shares, bonds):
  • Value:

 

  • Goodwill

 

Current year Previous year
Beginning balance
Additions
Amortization
Ending balance

 

  • Long-term prepaid expenses

 

Ending

balance

Beginning balance
Prepayments under operating leases
Start-up costs
Deferred development expenditures
Total

 

  • Other long-term assets

 

Representing the deposits for [xxx]

 

  • Short-term loans and debts

 

Ending

balance

Beginning balance
Bank loans
Other loans
Current portion of long-term liabilities
Mature financial lease obligations
Mature issued bonds
Total

[Bank loans are guaranteed by the guarantee letter of shareholders of The Group and bear interest rates from …% to …% for VND and from …% to …% for USD.]

[Bank loans are mortgaged by [xxx] and bear interest rates from …% to …% per month for VND and from …%   to …% per month for USD.]

[Other loans represent those from individuals and are unsecured with the term from [xxx] to [xxx] months and bear interest rates from…% to …% for VND and from …% to …% for USD]

[The current portion of long-term liabilities: Refer to Note [xxx]

 

  • Trade payables and advances from customers

 

Ending

balance

Beginning balance
Trade payables
Advances from customers
Total

Trade payables arose during the normal business activities of The Group.

 

  • Statutory obligations

 

Ending

balance

Beginning balance
Value added tax
Special sales tax
Export, import duties
Corporation income tax
Personal income tax
Natural resource tax
Land rental
Other taxes
Fees, charges
Total

 

 

  • Payable to employees

 

[Representing December 2012 salaries and bonus payable to employees.]

 

  • Accrued expenses

 

Ending

balance

Beginning balance
Accrued leave pay
Major repair expenses
Total

 

  • Construction contractor payables  based on agreed progress billings

 

Ending    balance Beginning balance
Project ……….
Project ……….
Total

 

  • Provisions payable

 

Current year Previous year
Beginning balance
Additions during the year
Provisions used during the year
Ending balance

[The provision is classified as a current liability because the amounts provided are determined to be realised within 12 months].

 

  • Other payables and obligations

 

Ending

balance

Beginning balance
Surplus of assets awaiting resolution
Trade union expenditure
Social, health and severance insurance
Short-term deposits
Dividends payable
Other payables and obligations
Total

 

  • Reward and welfare funds

 

Current year Previous year
Beginning balance
Additions during the year
Payments during the year
Ending balance

 

  • Long-term loans and liabilities

 

Ending

balance

Beginning balance
Bank loans
Other loans
Finance leases
Issued bonds
Other long-term liabilities
Total

[Bank loans represent those with the term from [xxx] to [xxx] months and bear interest rates from …% to …% for VND and from …% to …% for USD per annum. The principal balance as of 31 December 2012 was [xxx], and the current portion of long – term loans was [xxx]. These loans are secured by [xxx] – Refer to Note [xxx].

[Other loans represent those from individuals and are unsecured with the term from [xxx] to [xxx] months and bear interest rates from…% to …% for VND and from …% to …% for USD]

[Finance leases represent the leases of [vehicles] with the term of [xxx] years. The principal balance as of 31 December 2012 was [xxx] VND. The finance leases payable within next year were [xxx]VND – Refer to Note [xxx].

[The value of convertible bonds is [xxx]. The repayment period is [xxx] years.]

[Other long-term liabilities represent…]

 

  • Unrealized revenue

 

Ending     balance Beginning balance
Advances from customers on leased property
Received interest advance
Difference between the sale price and the present value of the consideration under installment sales
Gain on assets revaluation of investment in joint-venture.
Other unrealized revenue
Total

 

  • Scientific and technological development fund

 

Current year Previous year
Beginning balance
Additions during the year
Payments during the year
Ending balance

 

 

  • Owner’s equity

 

  • Changes in Owner’s equity

 

 

In thousand/million of VND

Paid in Capi-tal Other owner’s equity Other contri-buted capital Trea-sury shares Undistr-ibuted after tax profits Capital Expen-diture  fund Total
Previous year’s beginning balance
Previous year’s equity increases
Previous year’s profit
Other increases
Previous year’s equity decreases
Other decreases
Current year beginning balance
Current year’s equity increases
Current year’s profit
Other increases
Current year’s equity decreases
Other decreases
Current year ending balance

 

  • Details of owner’s equity

 

Ending

balance

Beginning balance
Capital invested by the State
Capital contributed by others
Total

 

  • Dividends

 

Current year Previous year
Dividends declared at the end of the year
  • Dividends declared on preferred shares
  • Dividends declared on common shares
  • Unrecorded accumulated dividends on preferred shares

 

  • Shares

 

  • Authorized shares
  • Issued share
  • Preferred shares
  • Common shares
  • Treasury share
  • Preferred shares
  • Common shares
  • Outstanding shares
  • Preferred shares
  • Common shares
  • Par value per outstanding share: [VND 10,000 per share]

 

  • Earnings per share

 

Current year Previous year
Profit/(Loss) after tax of the shareholders of The Parent Company
Average number of outstanding shares
Earnings per share (EPS)

 

  • Retained earnings

 

Current year Previous year
Balance at beginning of year
Profit after tax
Additional charter capital
Distributed to investment and development fund
Distributed to financial reserve fund
Distributed to bonus and welfare fund
Dividends
Balance at end of year

 

  • Income, expenses, gains, or loss directly recognized in owner’s equity under the requirements of other accounting standards

 

[Disclose on a client by client basis and disclose significant information only]

 

  • State Subsidies

 

Ending

balance

Beginning balance
Balance at beginning of year
State subsidies
Disbursements
Balance at end of year

 

  • Non-controlling interests

 

Current year Previous year
Beginning balance
Increases through business combination
Capital contribution by non-controlling interests
Net profit attributable to non-controlling interests
Allocation to funds charged to non-controlling interests
Dividends paid to non-controlling interests
Balance at end of year

 

  • Additional information for items shown in the consolidated income statement

 

  • Revenues from selling goods and rendering services

 

 

Current year Previous year
Sale of goods
Rendering of services
Revenues from construction contracts
Other revenues
Trade discounts
Allowances
Sales returns
VAT payables (under Direct Method)
Special sales tax
Export duties
Net revenues

 

  • Cost of goods sold

 

Current year Previous year
Cost of  merchandise sold
Cost of finished goods sold
Costs of services rendered
Net book value, expenses for disposal/sales of investment property
Operating expenses related to investment property
Deficiency or loss of inventories
Abnormal amount of production costs
Provision for decline in value of inventories
Total

 

 

  • Financial income

 

Current year Previous year
Deposit and loan interest
Gains from investment in bonds, bills and treasury bills
Dividends/profit received
Gains from sale of foreign currencies
Gains on realized foreign exchange differences
Gains on unrealized foreign exchange differences
Interest under installment sales
Other financial income
Total

 

  • Financial expenses

 

Current year Previous year
Interest expenses
Sale discounts, interest expenses under installment sale
Losses from disposal of short-term investments
Losses from sale of foreign currencies
Losses on realized foreign exchange differences
Losses on unrealized foreign exchange differences
Provision for diminution in value of short-term and long-term investments
Others financial expenses
Total

 

  • Selling Expenses (disclosed as guided in QĐ 15)

 

  • General and administration expenses (Disclosed as guided in QĐ 15)

 

  • Other income

 

 

 

Current year Previous year
Compensation, penalty
Income from bad debts written off
Account payables of unclaimed creditors
Income from disposal and sale of fixed assets  
Other income
Total

 

 

  • Other expenses

 

Current year Previous year
Penalties or compensation
Expenses from disposal and sale of fixed assets  
Other expense
Total

 

  • Current income tax expenses

 

Current year Previous year
Accounting profit before tax during the year
Add adjustments according to the CIT law
Less adjustments according to the CIT law
Less other income (from transfer of real estate and deposit interest, loan interest)
Taxable income from normal business activities
Current income tax rate [xx] % [yy]%
Current income tax expenses from normal business activities
Less income tax exemption according to….
Additional tax expenses from other income (from transfer of real estate and deposit interest, loan interest)
Adjustments for tax expenses from previous years
Current tax expenses during the year

The adjustments for increase, decrease in the taxable income are mainly non – tax – deductible items as regulated by CIT law.

 

  • Deferred tax expenses

 

Deferred tax assets, deferred tax liabilities and the change in the current year and previous year are detailed as follows:

Deprecia-tion expenses Gain/ loss on exchange rate Prepaid expenses Total
Beginning balance of previous year 1.700 (3.855) (2.155)
Charge (credit) to profit or loss for the  previous year (680) (77) (757)
Beginning balance of the current year 1.020 (3.932) (2.912)
Charge (credit) to profit or loss for the  current year (680) (400) (317) (1.397)
Ending balance of the current year 340 (400) (4.249) (4.309)

 

Breakdown of deferred tax assets, deferred tax liabilities is as follows:

Ending     balance Beginning balance
Deferred tax asset
Deferred tax liability
Total

 

  • Production and business costs by elements

 

Current year Previous year
Materials and package expenses
Employee expenses
Depreciation expenses
Service expenses
Others
Total

 

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