Financial Statements Template-En

  • View
    2

  • Download
    0

Embed Size (px)

Transcript

KPMG Model VAS Financial Statements Version 2004-1

ClientNameHere

Set ReportName "ReportTitleHere" ReportTitleHere

Set RepSubTitle "Subtitle/optional date" Subtitle/optional date

set HdrInfo "KPMGCoreServiceorIndustryOptionalInsertDate" KPMGCoreServiceorIndustryOptionalInsertDate[ABC Company Limited]

Financial Statements for the year

Investment Licence NoXX/GP [date month year]

XX/GPDC1 [date month year]

XX/GPDC2 [date month year]

XX/GPDC3 [date month year]

Option 1: Where there are no licence updates

The investment licence was issued by the [Ministry of Planning and Investment] and is valid for XX years.

Option 2: Where there are licence updates

The investment licence and updates were issued by the [Ministry of Planning and Investment]. The investment licence is valid for XX years from the date of the initial investment licence.

Board of ManagementNameChairman

NameVice Chairman (until [date month year])

NameVice Chairman (from [date month year])

NameMember

NameMember

NameMember

NameMember

Board of DirectorsNameGeneral Director

NameDeputy General Director

Registered Office[address line 1]

[address line 2]

[address line 3]

Vietnam

AuditorsKPMG Limited

Vietnam

CodeNote2006VND'0002005VND'000

Restated

ASSETS

Current assets100XXXX

Cash and cash equivalents1103XXXX

Cash111XXXX

Cash equivalents112XXXX

Short-term investments12012XXXX

Short-term investments 121XXXX

Allowance for diminution in the value of short-term investments129(XX)(XX)

Accounts receivable - short-term1304XXXX

Accounts receivable - trade131XXXX

Prepayments to suppliers132XXXX

Inter-company receivables133XXXX

Excess of contract work-in-progress over progress billings134XXXX

Other receivables135XXXX

Allowance for doubtful debts139(XX)(XX)

Inventories1405XXXX

Inventories141XXXX

Allowance for inventories149(XX)(XX)

Other current assets150XXXX

Short-term prepayments151XXXX

Deductible value added tax152XXXX

Taxes and other receivables from State Treasury1546XXXX

Other current assets158XXXX

Long-term assets200XXXX

Accounts receivable - long-term2104XXXX

Accounts receivable - trade211XXXX

Operating capital given to branches212XXXX

Inter-company receivables213XXXX

Other receivables218XXXX

Allowance for doubtful debts219(XX)(XX)

Fixed assets220XXXX

Tangible fixed assets2217XXXX

Cost222XXXX

Accumulated depreciation223(XX)(XX)

Finance lease tangible fixed assets2248XXXX

Cost225XXXX

Accumulated depreciation226(XX)(XX)

Intangible fixed assets2279XXXX

Cost228XXXX

Accumulated amortisation229(XX)(XX)

Construction in progress23010XXXX

Investment property24011XXXX

Cost241XXXX

Accumulated depreciation242(XX)(XX)

Long-term investments25012XXXX

Investments in subsidiaries251XXXX

Investments in associates, joint-ventures252XXXX

Other long-term investments258XXXX

Allowance for diminution in the value of long-term investments259(XX)(XX)

Other long-term assets260XXXX

Long-term prepayments26113XXXX

Deferred tax assets26214XXXX

Other long-term assets268XXXX

TOTAL ASSETS270XXXX

RESOURCES

Liabilities300XXXX

Current liabilities310XXXX

Short-term borrowings and liabilities31115XXXX

Accounts payable trade312XXXX

Advances from customers313XXXX

Taxes payable to State Treasury31416XXXX

Payables to employees315XXXX

Accrued expenses31617XXXX

Inter-company payables31718XXXX

Excess of progress billings over contract work-in-progress31819XXXX

Other payables31920XXXX

Provisions32021XXXX

Long-term borrowings and liabilities33022XXXX

Accounts payable trade331XXXX

Inter-company payables33218XXXX

Other long-term liabilities333XXXX

Long-term borrowings and liabilities334XXXX

Deferred tax liabilities33514XXXX

Provision for severance allowance33621XXXX

Provisions33721XXXX

equity400XXXX

Equity410XXXX

[Contributed capital/ Share capital]41123XXXX

Capital surplus41223XXXX

Other capital413XXXX

Treasury shares41423(XX)(XX)

Differences upon asset revaluation415XXXX

Foreign exchange differences41624XXXX

Investment and development fund417XXXX

Financial reserves41825XXXX

Other equity funds419XXXX

Retained profits/(accumulated losses)420XX(XX)

Total resources440XXXX

Prepared by:Approved by:

NameName

Chief AccountantGeneral Director

CodeNote2006VND'0002005VND'000

Restated

Total revenue0126XXXX

Less sales deductions0226(XX)(XX)

Net sales10XXXX

Cost of sales1127(XX)(XX)

Gross profit/(loss)20XX(XX)

Financial income2128XXXX

Financial expenses2229(XX)(XX)

Selling expenses24(XX)(XX)

General and administration expenses25(XX)(XX)

Net operating profit/(loss)30XX(XX)

Results of other activities40

Other income3130XXXX

Other expenses3231(XX)(XX)

Profit/(loss) before tax50XX(XX)

Corporate income tax current5132(XX)(XX)

Corporate income tax deferred5232(XX)(XX)

Net profit/(loss) after tax60XX(XX)

Earnings per share33

Basic earnings per share70XXXX

Diluted earnings per shareXXXX

Prepared by:Approved by:

NameName

Chief AccountantGeneral Director

Add columns for differences upon asset revaluation and investment and development funds, if required. Delete columns not used.

[Contributed/share]

capitalVND'000Capital surplusVND000Foreign exchange differences VND'000Financialreserves

VND'000Retained profits/ (accumulated losses)

VND'000Total VND'000

Balance at 1 January 2005 as restatedXXXXXXXXXXXX

Balance at 1 January 2005

as previously statedXXXXXXXXXXXX

Adoption of new accounting policy(see Note 2(b))----XXXX

[Contributed capital/ Share capital issued]XXXX---XX

Unrealised exchange differences-(XX)---(XX)

Net profit/(loss) for the [period/year]----XXXX

Dividends----(XX)(XX)

Profits reinvestedXX---(XX)-

Balance at 1 January 2006 as restatedXX(XX)XXXXXXXX

Balance at 1 January 2006

as previously statedXXXXXXXXXXXX

Adoption of new accounting policy(see Note 2(b))----XXXX

[Contributed capital/ Share capital issued]XXXX---XX

Unrealised exchange differences-XX---XX

Net profit/(loss) for the [period/year]----XXXX

Dividends----(XX)(XX)

Profits reinvestedXX---(XX)-

Balance at [31 December 2006]XXXXXXXXXXXX

Prepared by:Approved by:

NameName

Chief AccountantGeneral Director

CodeNote2006VND'0002005VND'000

Cash flows from operating activities

Profit/(loss) before tax01XX(XX)

Adjustments for

Depreciation and amortisation02XXXX

Allowances and provisions

03XXXX

Unrealised foreign exchange (gains)/losses

04XX(XX)

(Profits)/losses from investing activities

05(XX)XX

Interest expense06XXXX

Operating profit/(loss) before changes in working capital08XX(XX)

(Increase)/decrease in receivables and other current assets09(XX)XX

Decrease/(increase) in inventories10XX(XX)

Increase/(decrease) in payables and other liabilities 11XX(XX)

(Increase)/decrease in prepayments12(XX)XX

(XX)XX

Interest paid13(XX)(XX)

Corporate income tax paid14(XX)(XX)

Other receipts from operating activities15XXXX

Other payments for operating activities16 (XX) (XX)

Net cash (used in)/generated from operating activities20(XX)XX

Cash flows from investing activities

Payments for additions to fixed assets and other long-term assets21(XX)(XX)

Proceeds from disposals of fixed assets and other long-term assets22XXXX

Payments for purchase of debt instruments of other entities23(XX)(XX)

Proceeds from sales of debt instruments of other entities24(XX)(XX)

Payments for investments in other entities25(XX)(XX)

Collections on investments in other entities26XXXX

Receipts of interests and dividends27XXXX

Net cash generated from/(used in) investing activities30XX(XX)

Cash flows from financing activities

Proceeds from equity issued31XXXX

Payments for shares returns and repurchases32(XX)(XX)

Proceeds from short-term and long-term borrowings33XXXX

Payments to settle debts 34(XX)(XX)

Payments to settle finance lease liabilities35(XX)(XX)

Payments of dividends36(XX)(XX)

Net cash generated from/(used in) financing activities40XX(XX)

Net cash flows during the [period/year]50(XX)XX

Cash and cash equivalents at the beginning of the [period/year]60XXXX

Impact of exchange rate fluctuations

61XX(XX)

Cash and cash equivalents at the end of the [period/year]703XXXX

Significant non-cash transactions

During the [period/year] there were the following significant non-cash transactions:

2006VND'0002005VND'000

Cost of fixed assets acquired by the Company as legal capital contributions from investorsXXXX

Cost of fixed assets acquired by the Company under fi