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


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

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:

 

  • Additional information for items shown in the statements of cash flows

 

Current year Previous year
Acquisition by issue of shares
Conversion of debt to equity
Acquisition and disposal of subsidiaries and other business units:
  • The total purchase or disposal consideration
  • The portion of the purchase or disposal consideration discharged by cash and cash equivalent
  • The amount of cash and cash equivalent available in subsidiaries and other business units purchased or disposed of
  • The amount of the assets and liabilities other than cash and cash equivalent in the subsidiaries and other business units purchased or disposed of
Cash and cash equivalents held by The Group but not available for use
Total

[The reasons for Cash and Cash equivalents held by not available for use are]

 

  • Segment reporting

 

For management purposes, The Group is organised on a nation-wide basis into the following major operating divisions:

  • Taxi services
  • Real estate
  • Other operarions

 

For the year ended 31 December 2012

In thousand/million of VND

Taxi services Real estate Other operarions Eliminations Total
2012 2011 2012 2011 2012 2011 2012 2011 2012 2011
Revenue
External yy xx yy xx yy xx yy xx yyy xxxx
Inter-segment yy xx yy xx yy xx yy xx yyy xxxx
Total yyy xxx yyy xxx yyy xxx yyy xxx yyy xxx
Result
Segment result yy xx yy xx yy xx yy xx yyy xxxx
Unallocated expenses xx
Profit from operations xxx
Financial income xx
Financial expenses x
Income from associates yy xx yy xx yy xx yy xx yyy xxxx
Income tax expense x
Profit after tax xx
Non-controlling interests x
Profit from ordinary activities yy
Extraordinary item yy xx yy xx yy xx yy xx yyy xxxx
Net profit xxxx
Other information
Taxi services Real estate Other operarions Eliminations Total
2012 2011 2012 2011 2012 2011 2012 2011 2012 2011
Segment assets yy xx yy xx yy xx yy xx yyy xxx
Associates yy xx yy xx yy xx yy xx yyy xxx
Unallocated assets xx
Total consolidated assets xxx
Taxi services Real estate Other operarions Eliminations Total
2012 2011 2012 2011 2012 2011 2012 2011 2012 2011
Segment liabilities yy xx yy xx yy xx yy xx yyy xxx
Unallocated liabilities xx
Total consolidated liabilities xxx
Taxi services Real estate Other operations Eliminations Total
2012 2011 2012 2011 2012 2011 2012 2011 2012 2011
Capital expenditure yy xx yy xx yy xx yy xx yyy xxx
Depreciation and amortisation yy xx yy xx yy xx yy xx yyy xxx

In addition to the information on business segments based on the structure of The Group, the figures below present information for geographical segments.

For the year ended 31 December 2012

In thousand/million of VND

Dong Nai province Ho Chi Minh city Other areas Eliminations Total
2012 2011 2012 2011 2012 2011 2012 2011 2012 2011
Revenue
External yy xx yy xx yy xx yy xx yyy xxx
Inter-segmental yy xx yy xx yy xx yy xx yyy xxx
Total yy xx yy xx yy xx yy xx yyy xxx
Segmental assets yy xx yy xx yy xx yy xx yyy xxx
Capital expenditure yy xx yy xx yy xx yy xx yyy xxx

Segmental revenue is based on the geographical location of customers. Segmentental assets and capital expenditure are disclosed by the geographical location of the assets.

[Note: in case the client has no secondary segment reporting, because it does not recognize any risks and economic benefits other than those in the economic reporting segment, the disclosures should be as follows:

The group has no secondary reporting segment as The Group’s activities are predominantly in Vietnam without any risks and economic benefits other than those in the primary reporting segment.]

 

  • Related parties disclosures

 

  • According to Vietnamese Accounting Standards, the following entities are determined to be related parties:
Name of related parties Relationship
  1. Company A
Parent company
  1. Company B
Subsidiary
  1. Company C
Associate
  1. ….
  • Transactions between The Company and its subsidiaries, which are related parties, have been eliminated in full in consolidation.

 

  • At the end of the reporting period, balances with its associates are as follows:
Ending

balance

Beginning balance
Accounts receivable – Refer to Note [xxx]
Accounts payable – Refer to Note  [xxx]
Total
  • Details of important intercompany transactions entered into during the year were as follows:
Current year Previous year
Selling goods
Buying goods
Interest expenses
…………..

[The Group also provided and received money from related parties to supplement the working capital. Interest is deducted or paid based on normal business interest rates. Borrowings from related parties suffered interest rate of [xxx] % in USD/VND. These borrowings were guaranteed and had no specific repayment schedule. The loans for related parties had an interest rate of [xxx] % in USD/VND and had no repayment schedule].

  • Remuneration of the Board of Directors and salary of the key management personnel:
Current year Previous year
Remuneration of the Board of Directors
Salary of the [General] Director
Salary of other key management personnel
Total

 

  • Contingent liabilities

 

During the year, a customer initiated proceedings against a company in The Group for a fire caused by a faulty product. The customer has asserted that its total losses are VND [xxx] and has initiated litigation claiming this amount.

The Group’s legal counsel did not consider that the claim has merit, and The Group intends to contest it. No provision has been recognized in these financial statements as The Group’s management does not consider it probable that a loss will arise.

 

  • Obligations under finance leases

 

The Group holds one piece of specialised machinery with an estimated useful life of [xxx] years under the finance lease term [xxx] years. The future minimum lease payments are as follows:

Ending

balance

Beginning balance
Within one year
Later than one year but within five years
Later than five years
Total

 

The obligation is classified as:

Ending

balance

Beginning balance
Current liability
Non-current liability
Total

 

  • Commitments under operating leases

 

The Group rents [offices] under operating leases. The leases are for an average period of [three years], with fixed rentals over the same period.

Current year Previous year
Minimum lease payments under operating leases recognised as an expense during the year

At year-end, The Group has outstanding commitments under non-cancellable operating leases that fall due as follows:

Ending

balance

Beginning balance
Within one year
Later than one year but within five years
Later than five years
Total

 

  • Financial instruments

 

  • Capital risk management

The Group manages its capital to ensure that The Group will be able to continue as a going concern while maximising the return to stakeholders through the optimisation of the debt and equity balance.

The capital structure of The Group consists of net debt and equity attributable to equity holders of The Group (comprising capital, reserves and retained earnings).

  • Significant accounting policies

Details of the significant accounting policies and methods adopted (including the criteria for recognition, the bases of measurement, and the bases for recognition of income and expenses) for each class of financial asset, financial liability and equity instrument are disclosed in Note 4.

  • Categories of financial instruments
Carrying amounts Fair value  (*)
31 Dec. 2012 31 Dec.2012 31 Dec. 2012 31Dec.2011
   Financial assets
   Cash and cash  equivalents
   Trade & other  receivables
   Short term investments
    Long-term investments
    Other financial assets
     ….
        Total
    Financial liabilities
    Borrowings
    Trade & other  payables
    Accruals
    Other financial liabilities
    …..
        Total

(*) In the case where no fair value is measured, column ‘Fair value’ should be removed and should be noted as per the following paragraph

[In case of no fair value measured at the year-end:]

The Group has not assessed fair value of its financial assets and liabilities as at the balance date since there are no comprehensive guidance under Circular 210 and other relevant prevailing regulations to determine fair value of these financial assets and liabilities. While Circular 210 refers to the application of IFRS on presentation and disclosures of financial instruments, it did not adopt the equivalent guidance for the recognition and measurement of financial instruments, including application of fair value, in accordance with IFRS.

  • Financial risk management objectives

Financial risks include market risk (including foreign currency risk, interest rate risk and price risk), credit risk, liquidity risk and cash flow interest rate risk. The Group does not hedge these risk exposures due to the lack of a market to purchase financial instruments.

  • Market risk

The Group’s activities expose it primarily to the financial risks of changes in foreign currency exchange rates and interest rates.

The Group does not hedge these risk exposures due to the lack of any market to purchase financial instruments.

Foreign currency risk management

The Group undertakes certain transactions denominated in foreign currencies; consequently, exposures to exchange rate fluctuations arise. The Group does not hedge this risk due to the lack of any market to purchase such instruments.

The carrying amounts of The Group’s foreign currency denominated monetary assets and monetary liabilities at the end of the reporting period are as follows.

Liabilities Assets
31 Dec. 2012 31Dec.2011 31Dec. 2012 31 Dec.2011
    United States Dollars (USD)
    Euro (EUR)
    Japanese Yen (JPY)
    ……………….

Interest rate risk management

The Group has significant interest rate risks arising from interest bearing loans which are arranged. The Group is exposed to interest rate risk as The Group borrow funds at both fixed and floating interest rates. The risk is managed by The Group by maintaining an appropriate mix between fixed and floating rate borrowings.

[If having fixed rate borrowings only]

The Group has significant interest rate risks arising from interest bearing loans. The Group’s interest bearing loans are arranged at fixed interest rates and therefore it is also exposed to fair value interest rate risk from these loans.

Price risk [to the extent applicable]

The Group is exposed to equity price risks arising from equity investments. Equity investments are held for strategic rather than trading purposes. The Group does not actively trade these investments

  • Credit risk

Credit risk refers to the risk that counterparty will default on its contractual obligations resulting in financial loss to The Group. The Group has a credit policy in place and the exposure to credit risk is monitored on an ongoing basis.  The Group does not have any significant credit risk exposure to any counterparty because receivables consist of a large number of customers, spread across diverse industries and geographical areas.

[If having risk concentration- illustration purpose only]

Credit risk refers to the risk that counterparty will default on its contractual obligations resulting in financial loss to The Group. The Group has a credit policy in place and the exposure to credit risk is monitored on an ongoing basis. At the balance sheet date there is a significant concentration of credit risk arising on the amounts due from related parties. The maximum exposure to credit risk is represented by the carrying amount of balances due from related parties as presented in Note xx.

  • Liquidity risk management

The purpose of liquidity risk management is to ensure the availability of funds to meet present and future financial obligations. Liquidity is also managed by ensuring that the excess of maturing liabilities over maturing assets in any period is kept to manageable levels relative to the amount of funds that The Group believes can generate within that period. The Group policy is to regularly monitor current and expected liquidity requirements to ensure that The Group maintains sufficient reserves of cash, borrowings and adequate committed funding from its owners to meet its liquidity requirements in the short and longer term.

The following table details The Group’s remaining contractual maturity for its non-derivative financial liabilities with agreed repayment periods. The tables have been drawn up based on the undiscounted cash flows of financial liabilities based on the earliest date on which The Group can be required to pay. The table includes both interest and principal cash flows. The contractual maturity is based on the earliest date on which The Group may be required to pay.

    31 Dec. 2012 Less than 1 year From 1- 5 years Total
    Trade and other payables
    Accruals
    Borrowings
    Finance lease liabilities
    Other liabilities
    31 Dec. 2011 Less than 1 year From 1- 5 years Total
    Trade and other payables
    Accruals
    Borrowings
    Finance lease liabilities
    Other liabilities

The management assessed the liquidity risk concentration at low level. The management believes that The Group will be able to generate sufficient funds to meet its financial obligations as and when they fall due.

The following table details The Group’s expected maturity for its non-derivative financial assets. The table has been drawn up based on the undiscounted contractual maturities of the financial assets including interest that will be earned on those assets, if any. The inclusion of information on non-derivative financial assets is necessary in order to understand The Group’s liquidity risk management as the liquidity is managed on a net asset and liability basis.

31 Dec. 2012 Less than 1 year From 1- 5 years Total
Trade and other receivables
…….
Other financial assets
31 Dec. 2011 Less than 1 year From 1- 5 years Total
Trade and other receivables
…….
Other financial assets

 

  • Events after the end of the reporting period

 

There were no significant events arising after the end of the reporting period to the date of the consolidated financial statements.

[In case events after the end of the reporting period arise, please disclose:]

  • Substance of the adjusting events.
  • Substance of the non- adjusting events and an estimate of their financial effect, or a statement that such an estimate can not be made.

 

  • Other disclosures

 

[Other important information]

 

  • Approval of financial statements

 

The consolidated financial statements for the year ended 31 December 2012 were authorized for issue by The [General] Director on [date month year].

[Ho Chi Minh City], [date  month year]
CHIEF ACCOUNTANT [GENERAL] DIRECTOR
[FULL NAME] [FULL NAME]

 

IMPORTANT NOTE

The templates do not purport to be a complete set of the financial statements. The in-charges, managers, and partners are required to use their professional judgment to add or remove the templates so as to make them in compliance with VAS.   

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