Pursuant to the law No. 11/2003 accounting/QH11 on June 17, 2003;

Pursuant to Decree No. 77/2003/ND-CP dated 01/07/2003 of government functions, tasks, powers and organizational structure of the Ministry of finance;

Pursuant to decision No. 599/2007/QD-TTg dated 11/05/2007 of Prime transforming stock trading center in Ho Chi Minh City securities trading center in Ho Chi Minh City;

Pursuant to decision No. 2644/QD-BTC dated 6/9/2007 by the Minister of Finance on issuing the Charter organization and operation of the stock exchange in Ho Chi Minh City;

The Ministry of finance accounting manual applicable to the stock exchange as follows: i. GENERAL PROVISIONS 1. The object to apply to this circular is Ho Chi Minh City stock exchange and the stock exchange, securities trading center established and operated according to the business model as required by securities legislation (hereinafter referred to as GDCK Facility).

2. This circular additional amendments guide some of the account and the method of recording a number of accounts and accounting; model financial statements, explain the content, methods and presentation of the financial statements. The content of non-accounting instructions in this circular follow business accounting regime issued decision No. 15/2006/QD-BTC dated 20/3/2006 of the Minister of Finance (hereinafter referred to as the decision 15/2006/QD-BTC) and the circular guide implementation of accounting standards of the Ministry of finance.

3. Department of GDCK to open the General Ledger, accounting details to reflect the economic, financial and business arising in the period and financial reporting as required.

II. system ACCOUNTING ACCOUNT accounting accounts system apply to the Department of GDCK made as defined in decision 15/2006/QD-BTC and the amendments and supplements: 1. Modification and additional accounting account 1.1. Rename the account 511-"sales and service providers" to "active" service revenue account 511 5 TK + TK level 2:5111-Currency transaction costs in securities;

+ TK 5112-listing fee;

+ TK 5114-charge use of terminal equipment;

+ TK 5117-active revenue service providers;

+ TK 5118-Currency of professional activity.

1.2. Account name changed to 532-"discount wholesale" into "The revenue deductions business activities".

1.3. Account name changed to 631-"production" into "business expenses".

631 account have 5 TK + TK level 2:6311-cost stock trading activities;

+ TK 6312-operational costs listed;

+ TK 6314-costs for rental use of terminal equipment;

+ TK 6317-operating costs to provide service;

+ TK 6318-the cost of other professional activities.

1.4. additional 4 TK level 2 of 515 account-"financial operations revenue" as follows: + TK 5151-Currency deposit interest rates;

+ TK 5152-Currency interest rates for investment, profits are divided;

+ TK 5153-Interest rates;

+ TK 5158-Currency of financial activity.

1.5. additional 4 TK level 2 of 635 account-"financial expenses" as follows: + TK 6351-Charged interest on borrowed money;

+ TK 6352-costs of investment activities;

+ TK 6353-exchange rate Losses;

+ TK 6358-other financial expenses.

2. additional account levels 1 359 account addition-Compensation Fund for members of the transaction.

3. Do not use some accounting account 3.1. Do not use the accounts in the balance sheet accounting: + TK 121-short-term securities investments;

+ TK 129-reserve discount of short-term investment;

+ TK 151-Items purchased are on the road;

+ TK 154-production costs, unfinished business;

+ TK 155-finished products;

+ TK 156-goods;

+ TK 157-shipment goes on sale;

+ TK 158-goods tax warehouse;

+ TK 159-discount backup inventory;

+ TK 217-investment real estate + TK 337 – payment according to the progress of the planned construction contract;

+ TK 521-trade discount;

+ TK 531-wholesale;

+ TK 611-purchase;

+ TK 621-the cost of materials, materials directly;

+ TK 622-direct labor costs;

+ TK 623-cost used construction machines;

+ TK 627-general production costs;

+ TK 632-Reviews of capital wholesale;

+ TK 641-sales costs.

3.2. Do not use the external accounts balance sheet accounting: + TK 002-supplies, goods receipt, custody;

+ TK 003-commodities get sold households, receive dealership signed, bet.

Directory of accounting accounts system apply to the Department of GDCK is as follows (see Appendix No. 1).

4. a guide to the contents of particular accounting GDCK 4.1. The account 511-business activities revenues this account used to reflect revenues from business activities of GDCK are the State allows.

4.1.1.511 account accounting need to respect certain rules: a, The revenues reflected in this account consists of:-the charge: + Currency transaction costs, management fees, membership fees of members stock due to stock exchange members filed;

+ Listing fee, management fee listed securities by issuers of securities to be listed GDCK filed;

+ Fee to use terminals;

+ Other fees Collected.

-Revenues to provide services, such as information services; auction services, ... by the people using the services of the Department of GDCK filed;

-Currency of professional activity.

b, When collecting money, Department of GDCK to use the receipts issued by Ministry of finance charges or by GDCK himself in and used in accordance with the law. Receipt of this fee must be included with the table of fees trading activities in securities, stock, .... for the revenues provided by the services provided to clients must use the prescribed Bill of law.

c-511 account, "operate revenue services" reflects the cost of the Department GDCK was recorded in the period, sales of the services identified in States not already collecting money or will collect the money.

d, Not accounting to account 511-"business activities revenues" revenues of financial operations and other earnings are not considered active business revenues.

DD, accountants have to open the details window to track the sales of GDCK business activities.

4.1.2. The structure and content of the reflection of TK 511-revenue professional activities:-Debt Party reflects the revenue deductions business activities;

-The transfer of business activities net revenues on TK 911-"identify results".

Parties: reflects the business activities revenues generated in the period.

TK 511 no balance.

511 account have 5 accounts level 2: + 5111 account-Currency transaction costs in securities: reflects the revenues of transaction fees, membership fees register stock and stock management costs incurred during the period;

+ Member 5112-charge listed: reflects the revenues of securities listing fee, management fee of securities listing the registered member firms at the Department of GDCK arises in the period;

+ Member 5114-charge use terminals: reflects the costs of organizations use terminals and other devices serve for active stock trading, stock in the period of the GDCK;         

+ 5117 account-active revenue service providers: reflect the sales activity to provide information, services tender, ... in States of GDCK;

+ Other Income-5118 account about business activity: reflect the business activities revenues not yet reflected on the TK 5111, 5112 and 5114 5117,.

4.1.3. accounting methods some economic activities are mainly:-When the account currency membership fees, transaction fees, listing fees, securities, securities management, securities listing ... record: 111 cash Debt debt-TK-TK 112-bank deposits; or TK 131 Debt-receivable of the client there are TK 511-active business revenues.

-When determining the account service provider revenue tenders, auctions, providing information, ... record: 111 cash Debt debt-TK-TK 112-bank deposits Owed TK 131-receivable of the client there are TK 511-business operations Had revenue of TK 3331-Vat (33311).

-When active rental LOAN, accounting reflects revenues for rental business as specified in 7, 8, 9 of the TK 511-"sales and service providers" (decision 15/2006/QD-BTC).

-End of accounting period, the transfer of the operational revenue deductions businesses incurred during the period except in Active revenue service practice in the States to define a business activity turnover, record: Debt activity revenue-511 TK profession Have TK 532-The operational revenue deductions.

-End accounting period, the transfer of business activities net revenues on TK 911 "identify results", write: debt activity revenue-511 TK profession Have TK defined results-911 business.

4.2.532 account-The discount business activities revenues this account used to reflect the operational revenue deductions like: reduced transaction costs in securities, listing fee discount, the service has to offer.

Just reflect on this account the discount business activities revenues due to the discount after the approval was issued invoices, receipts (in addition to discount bills) that the Department had provided to the client GDCK.

Not reflect on this account the payment discount account that GDCK Facility has done for customers.

4.2.1 structural and content reflect the account's 532-The operational revenue deductions Side Business Debt: operational revenue deductions incurred business Stakeholders: The transfer of the operational revenue deductions businesses on TK 511-active business revenue 532 account without balance.

4.2.2 accounting methods some economic activities are mainly:-When the operational revenue deductions, record: TK 532 Debt-The discount sales professional activity Have the TK 111, 112, 131, ...-the final transfer of the deductions to account revenues in the period professional activities Note: TK 511-Debt, the sales professional activities


There are TK 532-The operational revenue deductions.

4.3.631-account business operating expenses this account used to reflect the actual costs incurred by professional activities during a period of operation of the unit.

4.3.1.631 account accounting need to respect certain rules: a, Just reflect on this account the costs actually incurred are directly related to the professional activities of the Department of GDCK according to the prescribed regimes in an accounting period.

b, professional activity costs are identified include the following categories:-business operational costs: Is the cost of stock transactions, costs of activities listed, costs of service operation provides information, consulting fees, property rental, equipment;

-Other costs for professional activity is the direct expenses for the activity Department of GDCK not part of expenses on.

c, Not be accounted into account 631-"business expenses" expenses:-financial costs such as costs of investment activities, the loan interest rate, exchange rate losses, ....-other costs such as the genus liquidation, sale of fixed assets concessions, the penalty clause, were compensated, ...-the cost of business management Department of GDCK as : genus salary and deductions according to the salary of the Management Department of GDCK as the Board of Directors; accounting, finance; Chi conferences, seating, work, auditing, costs of services purchased from outside, the monitoring fee for filing the State Securities Commission, to extract compensation funds for securities trading members, ...-read the account property losses after being offset by the source according to the regime;

-The damage was supported by the Government, the insurance agency or party cause damage compensation;

-The money that collective, individuals must submit;

-Expenses on basic construction investment, more difficult for aid workers, support other private organizations;

-Expenses in other sources covered, such as: the genus rewards, benefits, allowances, often difficult, ... d, accountants have to open the window the tracking details for each of the content business operation costs.

DD, the final transfer of the entire professional costs arising in the period into account 911-"identify results".

No 631 account balance.

4.3.2. The structure and content of the accounts reflect 631-operating costs Debt Party business: business operating costs arising in the period, include:-the cost of securities trading activities;

-Operating costs listed;

-Cost to rent the use of terminal equipment;

-The cost of providing the service;

-The cost of other business activities.

Parties: The transfer of business activity costs actually incurred in the period into account 911-"identify results".

No 631 account balance.

631 account have 5 accounts level 2:-6311-account active fees stock: reflection of costs arising in the period of activity, such as stock: labor costs of service directly to the stock exchange activity, the cost of raw materials, depreciation of assets serves directly to stock exchange operations ,...;

-6312-account active fees listed: reflect the costs incurred in the process listing, listing management for participating organizations listed GDCK.

-6314 account-costs for rental use terminals: reflects the costs to pay for operations for rental use of terminals and other devices serve for stock exchange operations, securities listing of Department of GDCK;

-6317-account operating costs to provide service: reflect the operational costs incurred in providing the service;

-6318-account active fees other business: reflections of costs incurred directly related to the business activities that are not yet reflected in the accounts: 6311, 6312, 6314, and 6317, such as depreciation LOAN operation for lease.

4.3.3. accounting methods some economic activities are mainly:-When exporting cash funds, bank deposits pay repairs, maintenance of the property, the rental service of terminal equipment, other equipment served directly to the GDCK activity, stock, ..., write: TK Debt 631-costs business activities have the TK TK 112 111 – Have cash-bank deposits.

-When the cost of advertising, propaganda, training officer, hiring professionals, brokers, line rental, marketing, money, water, cost money to buy services outside the direct service for professional activities, ..., write: TK Debt 631-costs business activities Have the TK 111, 112, ...

There are TK 331-are charged to the seller.

-When exporting the repository of materials used for the professional activities of the Department of GDCK, write: TK Debt 631-costs business activities Have TK 152-material, material.

-Periodically, the terminal equipment depreciation and LOAN servicing business activities directly for stock transactions, stock management, record: TK Debt 631-costs business activities Have TK 214-depreciation LOAN.

-When exporting the repository engine, tools for direct use for professional activities in securities trading, securities listing management: + If the export tool tools used in business operating costs, record: TK Debt 631-costs business activities Have TK 153-tools, tools.

+ If the value stuff, great tools, used for many States a business activities:-When output, record: 142, 242 Have debt-the TK TK 153-tools, tools.

-When the allocation, record: TK Debt 631-costs business activities Have the TK 142, 242.

-The cost of salary, social insurance, health insurance, funding of employee unions directly involved business activities of the Department of GDCK, write: TK Debt 631-costs business activities Have the TK 334, 338.

-End accounting, identify the business activities costs incurred in this period was the transfer on TK 911 to determine the results of operations in the period, scoring: debt TK 911-defined business results Have TK 631-costs business activities.

4.4. Accounts 359-Compensation Fund for members this account transactions used to extract, use of compensation fund for members of the transaction.

Compensation Fund for members of the transaction is included in the annual management costs refers to compensation for members of the transaction in the case of the Department of GDCK cause damage to trading members. During the financial year if not used up the Fund, Department of GDCK was transferred the following year to further use.

In principle, the end of each fiscal year when the key accounting, Department of GDCK must proceed to extract compensation funds for trading members under the provisions of the current law.

4.4.1 structure and content reflect the account's 359-Compensation Fund for members of the debt Party transactions: Compensation Fund for members of transactions falling due compensation for the genus membership transaction in the case of the Department of GDCK cause damage to trading members.

Parties: the Compensation Fund for members of transaction increased by annual excerpt.

Lateral balance: Compensation Fund for members of the existing transaction.

4.4.2 accounting methods some economic activities are mainly: – When temporarily extract compensation funds for membership transactions, revenue base and rate (%) being quoting prescribed Fund, Department of GDCK conducted to extract compensation funds for trading members , write: debt management costs-642 TK business for TK 359-Compensation Fund for members of the transaction.

Last accounting period-in revenue base of the accounting period, the percentage (%) was another taxpayer under the provisions and the balance of the Compensation Fund for members trading, accounting, identification number to extract compensation funds for trading members, write: debt management costs-642 TK business for TK 359-Compensation Fund for members assigned room.

-When the damage incurred to compensate for trading members, the base compensation decisions of competent, compensation records base and documentation, record: TK-359 Debt Compensation Fund for members of the TK 111.112 transactions, ...

4.5. Accounting for monitoring file charges the State Securities Committee periodically, based on the accounting of revenue and the percentage (%) of accounting rules to determine the number of monitoring fee payable to the State Securities Commission, the record: debt management costs-642 TK businesses have the TK 111 , 112, 338, ...

III. FINANCIAL REPORT 1. Financial year reporting system and financial reporting between 1.1 degrees. Financial reporting in fiscal year reporting system applies to the Department GDCK includes 4 expression following reports:-balance sheet accounting: the denominator B 01-SGD-reported results of operations: the denominator B 02-SGD-cash flow reports: form B 03-SGD-A presentation of financial statements Model No.: B 9-SGD 1.2. Financial reporting GDCK Facility to set degree between 4 financial reporting between expression level of full format as follows:-balance sheet accounting between teens (full form): model number B 01a-SGD-reported results of operations between teens (full form): model number B 02a-SGD-cash flow report between teens (full format) : Model No. B 03a-SGD-A demonstration of selective financial report: model number B 09a-SGD 2. Financial report templates that apply to the Department of GDCK as follows: 2.1. Financial reporting form (see Appendix No. 2) 2.2. Financial report templates between teens (full form): four FINANCIAL STATEMENT between samples (full form) applies to the Department FINANCIAL STATEMENT template-like between GDCK degrees (full format) issued by decision 15/2006/QD-BTC dated 20/3/2006. the only goal in each FINANCIAL STATEMENT FINANCIAL STATEMENT-like levels between years issued this circular.

3. content and financial reporting methods in 3.1. Balance sheet (form B 01-SGD) 3.1.1. The purpose of the balance sheet


The balance sheet as aggregate financial report, reflects the entire general value existing property and the source property of the form GDCK at a certain time.

Data on the balance sheet for the property values of existing GDCK according to the structure of the assets, liabilities and capital structure forming the property there. based on the balance Board can review, reviews essential financial situation of the Department GDCK.

3.1.2. The principle of establishment and presentation of the balance sheet Under provisions of accounting standards no. 21 "presentation of financial statements" from paragraph 15 to paragraph 32, when created and presented the balance sheet are in compliance with the General principles on the establishment and presentation of the financial statements.

In addition, on the balance sheet, items of assets and liabilities should be presented separately into short term and long term, according to the following conditions: + assets and liabilities to be recovered or paid within the next 12 months from the date of the end of accounting period of the year, are classified as short;

+ Property and liabilities to be recovered or paid from December to back up since the end of the accounting period of the year, are classified as long-term.

3.1.3. Basis balance sheet accounting-based on general ledger;

-Based on Windows, detailed accounting card or the aggregate table details;

-Based on the balance sheet of the previous year.

3.1.4. The content and the method of establishing the norms in the balance sheet accounting-record number of column 3 "presentation" of this report is the number of the targets in a demonstration of financial statements in expressing detailed data of this indicator in the balance sheet. 

-Data written to the column 5 "first number" of this year's report are based on data recorded in column 4 "last year" number of each respective targets this report years ago.

-Data record in column 4 "last number of years" of this report at the end of the accounting period of the year, was instructed as follows: parts: short-term property assets (code 100) short term assets reflects the total value of the cash and other short-term assets that can be converted into money, or can sell or use within a year of the GDCK have to time report , including: cash, receivables, inventory and other short-term assets. 100 code = code + 110 120 130 code + number + code 140 + 150. code (Code No. 110), this indicator reflects the full amount of the sum of the GDCK property existing at the time of the report, including: cash in the Fund of the Department of GDCK, bank deposits, money transfers. data to write to the target of "money" is the total balance of the account 111 "cash", "bank deposits" 112 and 113 "money transfers" on ledger.

The short term financial investments (code 120) Is a synthetic indicator reflects the total value of short-term financial investments. Short term investments are reflected in this category is the investment payback term under 1 year. Record data on this indicator are based on the outstanding balance TK 128 "other short term investments".

Short-term receivables (code 130) Is a synthetic indicator reflects the full value of the accounts receivable, customer prepayments for receivables and the seller at the time of the revocation deadline report or payment under 1 year (after deducting reserve short term receivable provision). Code = code 130 131 + 132 + code code 133 + 135 + code code 139.

Customer receivable (code 131) this indicator reflects the amount receivable of the customer billing period under 1 year at the time of the report. Data to write to the target must "collect" customer base on the total outstanding balance of your account details 131 "customer receivable" open each customer on account details, ledger details, 131 receivables short-term customers.

Prepayment to the seller (132) reflects the amount paid in advance to the seller that has not received the product, goods, services, LOAN at the time of the report. Data to write to the target of "prepaid to seller" based on the total outstanding balance of 331 account details "are charged to the seller" open each seller on the detailed account ledger 331, detail the prepayments for short sellers.

Internal short term receivable (code 133) reflect the receivable between the upper level unit with subdivisions and between the subdivisions together in external payments relations relationship capital, has a billing period under 1 year or during a business cycle. Data to write to the target of "internal" short term receivable is Debt balances details of TK other internal receivable "1368" on accounting details TK 1368 details the internal short-term receivables.

Other receivables (135) this indicator reflects the other receivables from the related tựợng at the time of the report. Data to write to the target of "other receivables" is the total balance of the account: TK1388, TK, TK 334 338 on the accounting books detail the TK 1388, 334, 338, details of short-term receivables.

Reserve short term receivable provision (139) this indicator reflects reserves for receivables short-term likely provision at the time of the report. This indicator data was recorded by a negative number in the form given in parentheses (...). Data to write to the target "short-term receivable reserve provision" is the balance of the account details 139 "fallback provision" on the accounting details TK 139, detailed reserves to short-term income provision.

Inventory (code 140) Is a synthetic indicator reflects the full value of existing types of raw materials, materials, tools, inventory tools at the time of the report. Data to write to the target of "inventory" is the total balance of the account the raw material, "152", 153 "," tools on the Ledger.

Other short term assets (code 150) Is a synthetic indicator reflects the total prepaid expenses, VAT was deductible, taxes receivable and other short-term assets at the time of the report. 150 code = code + 151 + 152 154 code code + 158 code.

Short-term prepaid expenses (code 151) this indicator reflects the money was payment for some expenses but to the end of the accounting period has not been calculated into the cost of operation of the reporting year. To write to the data on the target "short-term" upfront cost is 142 account balance of "short term prepaid expenses" on the Ledger.

Value added tax is deducted (code 152) target "value added tax deductible" is used to reflect the number of VAT was deducted and the remaining VAT number be returned to last year's report. Data to write to the target of "value added Tax deductible" based on the outstanding balance of the account 133 "value Tax deduction" on Ledger.

Tax and other accounts receivable (code 154) this indicator reflects the tax and another surplus for the State at the time of the report. Data to write to the target "tax and other accounts receivable State" based on the account's balance 333 "and Taxes payable to the State" on the accounting details TK 333.

Other short term assets (158 codes) this indicator reflects short-term asset values, including: the amount of the advance for the unpaid workers, the pledge, sign the bet, short term funds, lack of assets pending at the time of the report. Data to write to the target "other short term assets" based on the outstanding balance of the account the 1381 "missing property pending", 141 "account advance", 144 account "pledge, deposit, short-term bets" sign on the window.

Long term assets (code 200) this indicator reflects the value of the kind property is not reflected in short-term assets. Long term assets reflects the total value of the assets has long term to the time of the report, including: accounts receivable, fixed assets, long-term investments and other long-term assets.

200 codes = 210 + 220 code code code code + 250 + 260.

Long-term receivables (code 210) Is a synthetic indicator reflects the full value of long-term receivables of the client, other long-term receivables at the time of the report the recovery or duration of payments on the 1 year (after subtracting long-term receivable reserve provision).

Code = code 210 211 + 212 + code code 213 + code + 218 219 code.        

Long-term receivable of the client (code 211) this indicator reflects the amount receivable of the client are classified as long-term assets at the time of the report. data to write to the target of "long term receivable of the client" based on the details of outstanding balance of accounts receivable of the client "131", open the details for each customer for the customer's accounts receivable are classified as long-term assets.

Business capital in subdivisions (code 212) this indicator is only recorded on the balance sheet of the superior unit reflects the business capital has delivered for the subdivisions. When establishing the accounting balance of the whole enterprise, this indicator was offset with the target "capital of the owner" (code 411) on the balance sheet of the subdivisions, the funds received by the superior unit. data to write to the target of "business capital in the subdivisions" is the outstanding balance of your account in the business capital "1361 units" on the accounting details TK 136.

Internal long-term receivable (code 213) this indicator reflects the receivables between superior units with subdivisions and between the subdivisions together in external payments relations relationship which, at the time the report had recovered or paid on the 1 year or over a business cycle. data to write to the target of "internal" long term receivable is detailed balance of accounts receivable other internal "1368" on accounting details TK 1368, details the internal long-term receivables.

Other long-term receivable (code 218)


Reflecting the other receivables from related objects are classified as long-term assets, the account to the seller for long term (if any). data to write to the target of "other long-term receivable" as the outstanding balance of the account details on 138, 331, 338 (the other long-term receivables) on accounting books detail the TK 1388, 331, 338.

Long-term receivable reserve provision (code 219) this indicator reflects reserves long-term receivable provision at the time of the report. This indicator data are recorded by the negative number in the form given in parenthesis: (...). Data to write to the target of "long term receivable reserve provision" is the balance of the account details 139 "fallback provision", redundant details to collect long term difficult to insist on accounting details TK 139.

Fixed assets (Code 220) is the synthetic indicators reflect the entire remaining value (original value minus accumulated depreciation) of the types of fixed assets and construction costs are currently unfinished at the time of the report. Code = code 220 221 + 224 + code code 227 + code 230.

Tangible fixed assets (Code 221) Is a synthetic indicator reflects the entire remaining value of the tangible fixed assets at the time of the report. Code = code + 221 222 223 code.

Resources reviews (code 222): this indicator reflects the entire raw reviews the types of tangible fixed assets at the time of the report. Data to write to the target of "price" is the outstanding balance of accounts 211 "tangible fixed assets" on the Ledger.

The value accumulated depreciation (code 223): reflects the entire value has wear and tear of the kind of tangible fixed assets accumulated at the time of the report. This indicator data are recorded by the negative number in the form given in parentheses (...). Data to write to the target "value accumulated depreciation" is the balance of the account 2141 "tangible" LOAN on the depreciation accounting details TK 2141.

Financial lease fixed assets (code 224) is the synthetic indicators reflect the entire remaining value of fixed asset leasing at the time of the report. Code 224 = 225 + code code 226.

Resources reviews (code 225): reflects the entire raw reviews the types of financial lease fixed assets at the time of the report. Data to write to the target of "price" is the outstanding balance of the account 212 "financial lease fixed assets" on the Ledger.

The value accumulated depreciation (code 226): reflects the entire value has wear and tear of the kind of financial lease fixed assets accumulated at the time of the report. This indicator data are recorded by the negative number in the form given in parentheses (...). Data to write to the target "value accumulated depreciation" is your 2142 account Has balances "the wear and tear of fixed assets financial lease" on accounting details TK 2142.

Intangible fixed assets (code 227) Is a synthetic indicator reflects the full value of intangible fixed asset at the time of the report. Code = code 228 227 + 229 code.

Resources reviews (code 228): reflects the entire raw reviews the types of intangible fixed assets at the time of the report. Data to write to the target of "price" is the outstanding balance of the account of fixed assets 213 "invisible" on the Ledger.

The value accumulated depreciation (code 229): reflects the entire value has wear and tear of the types of intangible fixed assets accumulated at the time of the report. This indicator data are recorded by the negative number in the form given in parentheses (...). Data to write to the target "value accumulated depreciation" is the balance of the account 2143 "invisible" on LOAN depreciation accounting details TK 2143.

The cost of construction unfinished (code 230) reflects the full value of the fixed asset are shopping, the cost of basic construction investment, major repair expenses of fixed assets, unfinished or finished yet delivery has not yet put to use. Data to write to the target of basic construction costs "unfinished" is the account balance of 241 capital construction "unfinished" on Ledger.

Long term investment (code 250) Is a synthetic indicator reflects the total value of long-term investments at the time of the report such as: investments in subsidiaries investments in associated companies, venture capital, other long-term investment ...

Code = code 250 251 + 252 + code + 258 259 code code.

Investments in subsidiaries (code 251) this indicator reflects the value of the investments in subsidiaries at the time of the report. Data to write to the target of "investment in subsidiaries" account balance is 221 "investment in subsidiaries" on Ledger.

Investments in associated companies, joint ventures (code 252) Is only reflecting the value of investments in associated companies and venture capital in the form of established base business Committee at the time of the report. Data to write to the target of "investments in associated companies, joint ventures" is outstanding balance of accounts 222 "venture capital" and 223 account "investments in associated companies", on the Ledger.

Other long-term investments (code 258) is the synthetic indicators reflect the value of long-term investments include: capital investments in other units that the Department holds GDCK below 20% voting rights; investment in bonds, loans, ... that the time limit for holding, the recovery or payment of over 1 year. Data to write to the target of "other long-term investments" is the account balance 228 "other long-term investments", on the Ledger.

Redundancy rebates on long-term financial investments (code 259) reflect reserves for the discount price of long-term financial investments at the time of the report. This indicator data are recorded by the negative number in the form given in parentheses (...). Data to write to the target of "contingency discount long-term financial investments" is the balance of TK discount backup "229 financial investment in long term" on the Ledger.

Other long-term assets (code 260) Is a synthetic indicator reflects the total cost of long-term prepaid but not yet allocated to operating costs in the period, deferred income tax assets, the escrow account, long-term bets, and other long-term assets at the time of the report.

Code = code 260 261 + 263 + 268 code code.

Long-term prepaid expenses (261) this indicator refers to reflect long-term prepaid expenses but not yet allocated to the cost of operation to the end of the reporting period. Data to write to the target of "long term" upfront costs are based on the outstanding balance of accounts 242 "long-term prepaid expenses", on the ledger.

Deferred income tax assets (code 262) this indicator is used to reflect the value of tax assets deferred import at the time of the report. Data to write to the target of "deferred income tax assets" are based on the outstanding balance of accounts 243 income tax assets "deferred" on the Ledger.

Other long-term assets (code 268) this indicator is used to reflect the GDCK Facility provides long-term bets, the deposit and the value of long-term assets other than long-term assets stated above. Data to write to the target of "other long-term assets" are based on the total outstanding balance of "escrow 244 account, sign the long-term bets" and other related accounts on the Ledger.

Total assets (code 270) reflects the total value of existing property of the Department of GDCK at the time of the report, including the type of property in the short term and long term assets.

Code 270 = 100 + 200 code code.

Section: Debt capital must pay (code 300) Is a synthetic indicator reflects the entire number is charged at the time of the report, including: short-term debt and long-term debt. Code = code + 310 300 code 330.

Short-term debt (code 310) Is a synthetic indicator reflects the total value of the debt have to pay to have the time limit for payment under a year, including: short-term loans, pay the seller and the value of the expenses are paid, the excess assets pending receipt of deposit accounts signed short term bets, ... at the time of the report.

Code = code + 310 311 312 313 code + number + code + 314 315 316 code + number + code + 319 320 code.

Loans and short term debt (code 311) reflects the total value of the account GDCK Facility short-term borrowers that banks, finance companies, other objects and short-term debts at the time of the report. Data to write to the target of "the loan and short term debt" is the balance of the account short term Loans "" 311 and 315 "long-term Debt account due" on the Ledger.

Pay the seller (code 312) reflects the amount due to the seller under the payment term of one year at the time of the report. Data to write to the target of "pay the seller" is the overall balance of 331 account details "are charged to the seller" are classified as short open each seller on the detailed account ledger 331.

The buyer pays in advance (code 313) this indicator reflects the total amount of the purchase money upfront to buy the property, service or money upfront to rent the property at the time of the report. Data to write to the target of "prepaid" buyer base on the balance of your account details 131 "customer receivable" open for each client on the accounting books of account details and balances of 131 Member 3387 "revenues have not made" on the accounting details TK 3387.

Taxes and dues payable to the State (Code No. 314) reflects the total number of the account GDCK payable to the State Department at the time of the report, including taxes, fees and other terms. Data to write to the target "tax and the account must file the State" is the balance of the account details 333 "and Tax payable to the State" on the accounting details TK 333.

Paying employees (code 315) reflect the account Department of GDCK pay for workers at the time of the report. Data to write to the target "pay employees" is the balance of 334 account details "pay employees" on the accounting details TK 334 (details the account have to pay workers).

Costs are charged (316) reflects the value calculated before on operating costs but not yet actual age at the time of the report. Data to write to the target of "overhead" based on the balance of the account to pay the cost "335" on Ledger.

Internal pay (317)


Reflecting the internal accounts payable short between units and subdivisions and between subdivisions within the enterprise. When set to full accounting balance sheet business, this indicator was offset with the target "To fall short of the internal" on the balance Sheet of the superior units and subdivisions. Data to write to the target of "pay" is the balance of 336 account details "to pay" on the window details TK 336 (details to pay short-term internal).

The accounts payable, payable to other short term (Code No. 319) reflects the accounts payable, payable short-term external debts is charged has been reflected in the above criteria, such as asset value surplus discovered unknown causes, must submit to the Agency BHXH, ... Data to write to the target "The accounts payable, payable to other short term" is the overall balance of the accounts payable, payable "338", 138 "accounts receivable", on the accounting details of the TK: 338, 138 (does not include accounts payable, payable are classified as long-term liabilities).

Redundancy pay short term (code 320) this indicator reflects short-term pay reserves at the time of the report. Data to write to the target of "redundancy pay short" is the balance of the account details 352 "redundancy pay" on the accounting details TK 352 (the reserves for the short-term accounts payable).

Long-term debt (code 330) Is a synthetic indicator reflects the total value of the long-term debt of the GDCK include the term debt payment on a year, pay the seller account, the other long-term accounts payable, loans and long-term debt deferred income taxes and pay contingency allowances, job loss, redundancy pay, long-term compensation fund for members of the transaction at the time of the report. 330 code = code + 331 332 333 code + number + code + 334 335 336 code + number + code + 337 338 code.

Pay long term seller (code 331) this indicator reflects the amount due to the seller are classified as long-term debt at the time of the report. Data to write to the target "pay long term seller" is the balance of the account details 331 "is charged to the seller", opened by the seller for the account are charged to the seller are classified as long-term debt. 

Long-term internal pay (code 332) this indicator reflects the long-term liabilities, including the unit's loan and mutual debt loans between subsidiaries in the business. Data to write to the target of long-term internal "pay" based on the account balance details 336 "pay" on the accounting details TK 336 (details the internal accounts payable are classified as long-term Debt).

Other long-term pay (code 333) this indicator reflects the long-term liabilities such as revenue has not made, the amount the Department received GDCK escrow, signing long-term bets of the other units at the time of the report. Data to write to the target of "other long-term payable" is the overall balance of 338 account details "are charged, must submit to another" and "received 344 account escrow, signing long-term bets" on ledger account details 344 and accounting details TK 338 (details to pay long term).

Loans and long-term debt (code 334) this indicator reflects the long-term loan of GDCK Departments of banks, financial companies and other objects, the long-term debt of the GDCK as the amount of fixed assets the financial lease, ... at the time of the report. Data to write to the target of "the loan and long term debt" is the overall balance accounts long-term Loans "" 341, 342 account "long-term Debt".

Deferred income tax is charged (code 335) this indicator reflects the number of deferred income tax is charged at the time of the report. Data to write to the target of "deferred income tax payable account balance is" 347 "deferred income tax payable" on the Ledger.

Support of backup job loss (336) this indicator reflects the reserve fund about job loss allowance not used at the time of the report. Data to write to the target of "Reserve Fund" job loss benefit is the balance of the account "Reserve Fund of 351 grants job loss" on the Ledger.

Redundancy pay long term (337) this indicator reflects the value of reserves to pay long term at the time of the report. Data to write to the target of "redundancy pay long term" is the balance of the account details 352 "redundancy pay" on the accounting details TK 352 (the reserves to pay long term).

Compensation Fund for its members dealing (Code No. 338) this indicator reflects the Compensation Fund for members of the transaction not yet used at the time of the report. Data to write to the target of "Compensation Fund for members trading" is the account balance 359 "Compensation Fund for members trading" on the Ledger.

Equity (code 400 = 410 + code code 430) equity (code 410) code 410 411 + code = code + 413 415 + code code 416 + 417 + 418 code code + 419 + 420 code code + 421 code.

The owner's investment capital (code 411) this indicator reflects the entire capital (capital) of the Department of the GDCK owner, ... Data to write to the target "of the owner's investment" is the balance of the account "4111 owner's capital" on the accounting details TK 4111.

Other owners of capital (code 413) this indicator reflects the value the other owner's equity at the time of the report. Data to write to the target of "other" owner's Equity is the balance of other Capital "4118 account" on the accounting details TK 4118.

Difference of revaluation of assets (code 415) indicators reflect this disparity due to the revaluation of assets has not yet been processed at the time of the report. Data to write to the target of "asset re-evaluation of disparity" is the balance of the account "difference 412 reassess property" on the Ledger. Case 412 accounts have outstanding balance then this indicator data are recorded by the negative number in the form given in parentheses (...).

The difference in the exchange rate (Code No. 416) this indicator reflects the number of currency exchange rate difference arising from changes in currency conversion rates when the accounting logging, have not yet been processed at the time of the report. Data to write to the target of "exchange rate disparity" is the balance of the account 413 "exchange rate disparity" on Ledger. The case had 413 account balance shall be indicators data recorded by the negative number in the form given in parentheses (...).

Development Fund (417) this indicator reflects the number of development investment fund has not used at the time of the report. Data to write to the target of the "Development Fund" is the balance of the account 414 "Development Fund" on the Ledger.

Financial reserve Fund (418) this indicator reflects the number of financial reserve fund has not used at the time of the report. Data to write to the target "financial reserve fund" is the balance of the account 415 "Reserve Fund" on the financial Ledger.

Other funds in the equity (419) this indicator reflects the other funds in the equity has not been reflected in the targets above, at the time of the report. Figures to spend on other Fund targets equity "is the account balance 418" The other Funds in the equity "on the Ledger.

Profit after tax not yet distributed (code 420) this indicator reflects the amount of interest (or holes) settlement or have not yet been distributed at the time of the report. Data to write to the target of "profit not distributed" is the balance of the account distribution is not yet profitable "421" on Ledger. Case 421 accounts have outstanding balance then this indicator data are recorded by the negative number in the form given in parentheses (...).

Investment capital construction (421) this indicator reflects the total capital investment in basic construction we have at the time of the report. Data to write to the target of "investment capital construction" is the balance of the account "441 investment capital construction" on the Ledger.

Funds and other funds (430) Is a synthetic indicator reflects the total value of the reward Fund, welfare; the total cost of the project is granted, to spend for career activities, projects, after deducting expenses, the project; the funds form the LOAN, at the time of the report. 430 code = code + 431 432 433 code + number Code.

The reward Fund, welfare (431) this indicator reflects the reward Fund, welfare has not used at the time of the report. Data to write to the target of "reward Fund, welfare" is the balance of the account 431 "reward Fund, welfare" on Ledger.

Funding source (code 432) this indicator reflects the funding source, the project was granted but not yet used up, or spend his career, larger projects funding, career project. Data to write to the target of "funding" is the difference between the account's balance 461 "funding source" career with 161 account balances "Spent his career" on the Ledger. The number of outstanding cases TK 161 "Spent his career" is greater than the balance Available TK 461 "funding source" then this indicator was scored by a negative number in the form given in parentheses (...).

The funds form the LOAN (code 548): this indicator reflects the total number of funds have formed the existing LOAN at the time of the report. Data to write to the target of "funding sources form the LOAN" is the balance of account 466 "funding sources form the LOAN" on the Ledger.

Total liabilities (code 440) reflects the total capital formation assets of the Department of GDCK at the time of the report. Code 440 = 300 + codes 400 code.






Norm "total assets" (code 270) = indicator "total capital" (code 440) 3.1.5. The content and methods of establishing objectives in addition to the balance sheet accounting: the targets beyond the balance Sheet includes a number of indicators reflecting the property not owned by the Department of GDCK but GDCK Facility are managed or used and some additional criteria could not be reflected in the balance Sheet.

-Fixed assets leased out


Reflects the value of the fixed assets Department of GDCK of rental units, and individuals to use for the operation of the Department of GDCK, not in the form of a financial lease. Data to write into this criteria taken from the balance of your account 001 "fixed assets leased out" on the Ledger.

-Debt already handle reflects the value of the receivables, have lost the ability to recall, GDCK Facility has handled wiped but must follow to recover. Data to write to the target from the account's balance 004 "debt already processed" on Ledger.

-Exchange of the kind reflected the value of the foreign currency Department of the existing GDCK (cash deposit) under each specific currencies currencies such as USD, EURO, ... every kind of raw scored a bad line. Data to write to the target from the account's balance 007 "Exchange" on the Ledger.

-Career, spending estimates project reflect expenditure estimation of his career, the project is the competent agency and the withdrawal of the genus estimation, project career. Data written to this criteria taken from the account balance 008 "career, spending estimates project" on the Ledger.

3.2. Reported results of operations (B02-SGD) 3.2.1.  The content and structure of the report reflects the situation and the results of operations of the Department of GDCK, including the results of operations and business results.

The report consists of 5 columns: Column 1: number-The only objective report;

-Column no 2: the code of the corresponding norms;

-Column no 3: the number of the corresponding to the target of the report is expressed only on the presentation of financial statements;

-Column no 4: total number arising in States reporting year;

-Column no 5: the figures of the previous year (for comparison).  

3.2.2. reporting facility-based reporting results of business activities of the previous year.

-Based on the General Ledger and accounting details in the States for the account from the type 5 and type 9.

3.2.3. The content and the method of establishing the norm in reporting results of operations-data written to column 5 "years ago" of this year's report are based on data recorded in column 4 "year" of each respective targets this report years ago.

-The content and the method of establishing the indicators recorded in column 4 "year", as follows: business activity turnover (code 01) this indicator reflects the total number of active business income in the year of the report of the Department of GDCK. Data to write to the target of this is the accumulated number of parties have arisen the account 511 "sales professional activities" in the year of reporting on the ledger.

-Currency transaction costs in securities (code 02): this indicator reflects the number of registered members fee GDCK and GDCK fees from trading activity in stocks, bonds, certificate of investment funds in the report of the Department of GDCK. Data to write to the target of this is accumulated the number of parties to the account arise 5111 "Currency transaction costs in securities" in the report on the accounting details TK 511.

-Listing fee (code 3): this indicator reflects the number of listing fee, management fee of securities listed in the report of the Department of GDCK. Data to write to the target of this is the accumulated number of parties have incurred 5112 account "listing fee" in the report on the accounting details TK 511.

-Free use of the terminal equipment (code 05): this indicator reflects the number of charge used in the terminal year of the GDCK report. Data to write to the target of this is the accumulated number of parties have incurred 5114 account "costs using terminals" in the report on the accounting details TK 511.

-Operating revenues to provide services (code 05): this indicator reflects the revenues from providing services in the report of the Department of GDCK as a service to provide information, services tender, ... Data to write to the target of this is the accumulated number of parties have incurred 5117 account "Active revenue service providers" in the report on the accounting details TK 511.

-Other business activities Income (code 06): this indicator reflects the other revenues from business activities in addition to the revenues reflected in the norms on in the report of the Department of GDCK. Data to write to the target of this is the accumulated number of parties have incurred 5118 account "other business activities Income" in the report on the accounting details TK 511.

The discount business activities revenues (code 08) this indicator reflects the General account are recorded reducing the total active business income for the year. Data to write to the target number is incurred Debt party TK 511 "business activities revenues" for the party to Have TK 532 "The revenue deductions business activity" in the period reported on the ledger.

Revenue on business operations (code 09) this indicator reflects the number of active business revenue minus the discount business activities revenues in the reporting period, as a base computer results of operations of the Department of GDCK. Code 9 = code 1-code 08.

The cost of professional activity (code 10) this indicator reflects the total cost of business activities in the period of the GDCK report. Data to write to the target of this is the accumulated number of parties have incurred 631 account "active" business expenses in the period the report Bad Debt side of 911 account "determines business results" on the ledger.

-Operating costs of transactions in securities (code 11): this indicator reflects the expenses incurred in relation to the activities in securities trading service reports of the Department of GDCK. Data to write to the target of this is the accumulated number of parties have incurred 6311 account active fees "stock" in the year of reporting bad Debt side of 911 account "identify results" on business accounting details TK 631.

-Operating costs (code 12): this indicator reflects the expenses incurred in the reporting period are directly related to the activities of the Department of GDCK listing service for organizations listed on the GDCK. Data to write to the target of this is the accumulated number of parties have incurred 6312 account active fees "listed" in the year of reporting bad Debt side of 911 account "identify results" on business accounting details TK 631.

-Cost to rent the use of the terminal equipment (code 14): this indicator reflects the expenses incurred are directly related to rental of terminal equipment in the period of the GDCK report. Data to write to the target of this is the accumulated number of parties have incurred 6314 account "costs for rental use terminals" in the year of reporting bad Debt side of 911 account "identify results" on business accounting details TK 631.

-Operating costs of providing the service (code 15): this indicator reflects the expenses incurred are directly related to providing the services activities in the period of the GDCK report as a service to provide information about the stock market for institutions, individuals, the cost bond tenders ,.... Data to write to the target of this is the accumulated number of parties have incurred 6317 account "operations costs to provide services" in the reporting year Bad Debt side of 911 account "identify results" on business accounting details TK 631.

-Operating costs of other services (code 16): this indicator reflects the expenses directly for other professional activities in addition to the activities reflected in the norms on in the report of the Department of GDCK. Data to write to the target of this is the accumulated number of parties have incurred 6318 account "costs of other professional activities" in the year of reporting bad Debt side of 911 account "identify results" on business accounting details TK 631.

Gross profit on a business activity (code 20) this indicator reflects the number of variances between the revenue of business activities with business activities costs incurred in the reporting period.

20-code = code 9-code 10.

Financial operation revenue (code 21) this indicator reflects the financial activities of net revenue arising in the report of the Department of GDCK including interest from deposits, interest from investments, interest rates, etc. Data to write to the target of this is the accumulated number of Debt accounts side incurred 515 "financial operations revenue" for applications with side had TK 911 "identify results" in the report.

Financial costs (code 22) this indicator reflects the total financial costs, including borrowing to pay interest, costs, investment activity, exchange rate losses ... incurred in the reporting period of the GDCK. Data to write to the target of this is the accumulated number of parties arising TK 635 "financial costs" for the Debt party TK 911 "identify results" in the report.

Expense (Code 23) this indicator reflects the cost of the loan interest rate is charged on financial expenses in the reporting period. Data to write to the target is based on the detailed account ledger 635.

Cost management (code 24) this indicator reflects the total costs incurred in business management reports of the Department of GDCK. Data to write to the target of this is the total number of parties to the account arise 642 "cost management", with respect to the parties Owe 911 account "identify results" in the report.

Net profit from business activities (code 30) this indicator reflects the results of business activities of the Department of GDCK in the reporting period. This indicator is calculated on the basis of the gross profit on the business activities plus (+) financial operations revenue minus (-) financial expenses and costs incurred in business management reports.

Code 30 = 20 + code (code 21-code 22)-code 24.

Other income (code 31) this indicator reflects the other earnings arising in the report of the Department of GDCK. Data to write to the target is based on the total Debt of the parties incurred 711 account "other revenue" for applications with side had 911 account "identify results" in reports on the ledger.

Other costs (code 32) this indicator reflects the total of other expenses incurred in the reporting period of the GDCK. Data to write to the target is based on the total number of parties to the account arise 811 "other costs" for the Debt party member 911 "identify results" in reports on the ledger.

Other profits (code 30)


This indicator reflects the number of variances between other income other expenses incurred during the reporting period. Code 40 = 31-32 code code.

Total accounting profit before tax (code 50) this indicator reflects the total accounting profit made in the report of the Department of GDCK before deducting corporate income tax costs incurred in the reporting period.

50 codes = 30 + code code 40.

The cost of the tax collecting import existing business (code 51) this indicator reflects the cost of the current corporate income tax arising in the year reported.

Data to write to the target is based on the total incurred 8211 account party "business income tax expense-current" Bad Debt side TK 911 "identify results" on the accounting details TK 8211, or based on the number of incurred the debt side of the TK with regard to TK party 8211 911 in the reporting period in this case, (the data is written to the target using a negative number in the form given in parentheses (...) on the accounting details TK 8211.

The cost of the enterprise income tax deferred (code 52) this indicator reflects the costs of enterprise income tax deferred or tax deferred income income arising in the year reported.

Data to write to the target is based on the total incurred 8212 account party "costs of enterprise income tax deferred" Bad Debt side TK 911 "identify results" on the accounting details TK 8212, or based on the number of incurred the debt side of the TK with regard to TK party 8212 911 in the reporting period , (in this case the data is written to the target using a negative number in the form given in parentheses (...)) on the accounting details TK 8212.

Profit after corporate income tax (code 60) this indicator reflects the total net profit (or loss) after tax from the activities of the Department of GDCK (after deducting corporate income tax costs) incurred in the reporting year. Code 60 = 50 – code (code 51 + 52 codes).

The basic interest rate on stock (code 70) norm calculation instructions according to circular No. 21/2006/TT-BTC dated 20/3/2006 accounting guide made of 30 accounting standards "interest on shares".

cash flow report 3.3 (model No. B03-SGD) 3.3.1. Principles established and presented cash flow report-The establishment and presentation of the cash flow reports and annual accounting period between early speed to comply with the provisions of accounting standards no. 24 "cash flow statements" and no. 27 "accounting standards financial statements between degrees".

-Department of GDCK to the presentation of the cash flow on cash flow statements under three types of activities: business activities, investment activities and financing activities in accordance with the accounting standards, "cash flow statements".

Cash flow from operations is the cash flow arising from the sales of GDCK business activities and other activities that are not investing activities or financing activities such as securities trading activities, listing activities, monitoring, providing information, use of rental property , equipment and other business activities.

Cash flow from investment activity is cash flow arising from procurement activities, build the hefty, liquidation, sale of fixed assets, purchase and recover the bonds, bonds or investment and recovery of investments into other units.

Cash flow from financing activities cash flow is generated from these activities create the change in scale and the structure of equity and loans of GDCK as the proceeds from issuing shares, the money received by the State capital, the money paid to the State capital, the money to buy back stock was released of the unit , money lenders, money to repay the loan and the original money to pay dividends.

-The cash inflows arising from business activities, investment activities and financing activities are reported on the basis of net: collect money and pay cash clients and households to spend money for the account have fast rotation, due to short time like: buy, sell foreign currencies; Investments or other short term loan payment period not exceeding 3 months.

-The cash flow arising from transactions in foreign currency must be converted the Vietnam according to the exchange rate at the time of the transaction arise.

-Deals on investment and finance does not directly use the money not being presented in the cash flow report, for example, the purchase of the property by getting the debts concerned either directly or through financial leasing services;

The transfer of the debt into equity.

-The first and last period money items, the impact of exchange rate changes in foreign currency exchange we have final exams must be present into the separate indicators on cash flow statements to reference data with the corresponding item on the balance Sheet.

-GDCK Facility to present value and the reason of the last big States balance by GDCK holding but not used due to the limitations of the law or other constraints with which the Department must implement GDCK.

3.3.2. The basis of reporting cash flow the cash flow report is based on:-the balance Sheet;

-Reported results of operations;

-A presentation of financial statements;

-Cash flow report states;

-Other accounting documents, such as General Ledger, accounting books detailing accounts "cash", "bank deposits", "money transfers"; General Ledger and accounting details of other related accounts.

3.3.3. The method of reporting cash flow in a) reporting the target cash flow from business activities in principle establishment: The cash inflows and cash flow from operations to be determined and presented in the cash flow report by analyzing and synthesizing collected funds directly to and spent by content currency , from the General Ledger and details of GDCK.

The method of establishing the specific targets the proceeds from business operations (code 01) this target was set based on the total amount of money collected (the total price paid) in the States arising from business activities revenues such as stock trading fees, listing fees, service provider information , use of rental income and other professional activities. This target including the money obtained from the debts related to business activities revenues arising from the period before but this time obtained the money and the amount of the advance in other States for professional activities will be provided in the following period. GDCK fan does not reflect on this target revenues are defined as cash flow from investing activities and financing activities.

 Data to write to the target is retrieved from the ledger account "cash", "bank deposits" (collecting money from professional activity).

If in the States Department of GDCK done clearing the debt with debt to pay the seller the amount of clearing has also been included in the target proceeds from business activities. This indicator's data is retrieved from the ledger account's "customer receivable" part was compensated with the offer after it was reconciled with the "account is charged for the sale of" the clearing with the buyer.

The money pays for the supply of goods and services (code 2) this indicator is set based on the total amount paid in the States for the provision of goods, services including amounts paid for the accounts payable related to buying goods and services arising from the period before but this new pay period and the amount of money spent for the advance provide goods, services.

Data to write to the target is retrieved from the ledger account "cash", "bank deposits" and "money transfers" (part of the money paid to the provision of goods, services) after the reference to "account ledger is charged to the seller" (the pay).

If in the States Department of GDCK made the compensation payable to the seller's receivable of the customer, the amount of compensation to be calculated on the amount paid for the supply of goods in services. This indicator's data is retrieved from the ledger of accounts "are charged to the seller" the clearing with the buyer after having reconciled with the "account receivable of the client" section have compensated with the offer.

If in the States GDCK Loan Facility and direct payment for the supply of goods not services through your account in cash or bank deposits of GDCK, then the money was paid directly to the person offering it also counted on the money paid to the person who provided the goods or services. The amount borrowed and are paid directly to the vendor is retrieved from the ledger of accounts "are charged to the seller" portion was paid from the loan after having reconciled with short term Loans "account", "long term Loan" part of the loan payment directly to the provider.

The proceeds of the loan to the direct payment for the provision of fixed assets and other long-term investments are not included in this indicator.

This indicator was scored by a negative number in the form given in parentheses (...).

The money pays for workers (code 03) targets are set based on the total amount paid to employees in States reporting on salaries, wages, allowances, bonuses ... by GDCK have payment or advance for workers.

Data to write to the target is retrieved from the ledger account "cash", "bank deposits" (part of the money paid to employees) during the reporting period, following the collation with the account ledger "pay employees"-part paid by funds in the reporting period.

This indicator was scored by a negative number in the form given in parentheses (...).

Money to pay interest (code 05): this target was set based on the total amount of interest paid during the reporting period, including the loan interest arising in the period and pay the right money, interest is charged from the States before and paid in this period, interest rate of the loan upfront in this period.


Data to write to the target is retrieved from the ledger account "cash", "bank deposits" and "money transfers" section to pay interest on the loan after the collation with the ledger account "costs are charged," financial expenses "account", "short-term prepaid expenses" Account, "long-term prepaid expenses".

This indicator was scored by a negative number in the form given in parentheses (...).

Money spent on lodging tax (code 05) this indicator is set based on the total amount already paid tax to the State in the period of reporting, including the amount of tax already paid by the States, tax owed from the previous period was filed in this period and before tax (if any).

Data to write to the target is retrieved from the ledger account "cash", "bank deposits" and "money transfers" part of the money remitted tax after the collation with the accounting and Tax account "payable" part State tax already paid in the reporting period.

This indicator was scored by a negative number in the form given in parentheses (...).

Other revenues from business activities (code 06) this indicator is set based on the total amount collected from the other accounts from business activities, in addition to account revenues is reflected in the code number 01, such as proceeds from other earnings (active rental money LOAN, compensation fines, bonuses earned and the amount of currency ...); Proceeds received by the escrow, signing the betting; The recovery money put away signed escrow, bet;  Proceeds from the funds, the project (if any); Money is the Organization, individuals outside of the bonus, the Fund recorded an increase in support of the Department of GDCK ...

Data to write to the target from the ledger account "cash", "bank deposits" after Ledger against the account "other income", and the accounting books of the other accounts involved in the reporting period.

Money spent for operations (code 07) this indicator is set based on the total amount spent on other items, in addition to the activities related to the production, sales in the reporting period are reflected in the code number 02, 03, 04, 05, such as money spent on rent LOAN , money spent on compensation, fines and other expenses; Money remitted the taxes (not including tax); Tuition fees, fees land rents; Money spent putting away signed escrow, bet; The money paid back to the account receiving the signed escrow, bet, money spent directly from the Fund preventive support, job loss; Money spent directly by the backup source is charged; Money spent on direct from bonuses, Welfare Fund; Money spent directly from other funds in the equity; Money spent directly from funding project funding, career, ...

Data to write to the target from the ledger account "cash", "bank deposits" and "money transfers" in the report, after the ledger against the accounts "other costs", "tax and the account must file the State", "Genus", "Reserve Fund" job loss support , "Redundancy pay" and other related accounts. This indicator was scored by a negative number in the form given in parentheses (...).

Net cash flow from operations (code 20) targets "net cash flow from operations" reflects the difference between the total amount of currency in with the total amount spent from business activities in the reporting period. Data to write to the target is calculated by totalling the figures only from code 1 to code number 7. If this target figures is negative, then the record in parentheses (...).

Code = code 20 01 + 02 + 03 code code code code + 04 + 05 + 06 + 07 code code b) reporting the target cash flow from investment activities the principle of establishment:-cash flow from investing activities was created and presented on the cash flow report separately the cash inflows and cash out , except the cash inflows are reported on the basis of net mentioned in paragraph 18 of the accounting standards no. 24 "cash flow statements".

-Cash flow from investing activities was established according to the direct method. The cash inflows, cash flow out in the States from investing activities was determined by analyzing and synthesizing collected funds directly to and spent by content currency, from the accounting records of the Department of GDCK.

-The cash flow arising from the investment and recovery of the investment into other units are classified as cash flow from investment activities and to present the distinct targets on the cash flow report.

The method of establishing specific targets money spent shopping, building LOAN (code 21) this target was set based on the total amount spent to purchase, build LOAN LOAN tangible, intangible, money spent on deployment phase has been turned into a capital LOAN invisible, money spent on investment in unfinished construction reports.

Data to write to the target from the ledger account "cash", "bank deposits", "money transfers" (spend money shopping, building LOAN) after contrast with ledger accounts "LOAN" tangible, "invisible" LOAN, "the building essentially unfinished," "pay to seller" in the report.

If in the States has paid for the construction LOAN, shopping (including the payment for debts to pay the seller and the seller to advance from the stores, construction LOAN) in the form of borrowers and pay directly not through the unit's money account, the account has been paid on this indicator are included also. Data is retrieved from the ledger account "short-term Loans long-term Loans", "", part of the loan payment to the seller about the stores, construction LOAN.

This indicator was scored by a negative number in the form given in parentheses (...).

Money currency liquidation, sale concessions LOAN (code 22) this indicator was created based on the net amount obtained from the liquidation, assignment of selling tangible, intangible LOAN LOAN in the reporting period.

Data to write to the target of this is the difference between the amount collected and the amount of money spent on the liquidation, sale LOAN concessions. The amount of currency to be retrieved from the ledger account "cash", "bank deposits", "money transfers", after the ledger against the account "other income" (the currency of the hefty LOAN processing, sale), ledger accounts receivable "of customers" (the part relating to liquidation proceeds hefty selling in LOAN, States the report. The money spent is retrieved from the ledger account "cash", "bank deposits", "money transfers", after the ledger against the account "other costs" (details about the hefty LOAN processing, sale) in the reporting period. This indicator was scored by a negative number in the form given in parentheses (...) if the real amount currency is under actual amounts.

Money to buy bonds, bonds (Code 23) this target was set based on the total amount spent to purchase bonds, bonds.

Data to write to the target from the ledger account "cash", "bank deposits", "money transfers", after the ledger against the accounts "other long-term investments" detailing the purchase of bonds, bonds in the reporting period.

This indicator was scored by a negative number in the form given in parentheses (...).

The recovered money bonds, bonds (code 24) this target was set based on the total amount collected from the recovery back to the original amount, bonds funds.

Data to write to the target from the ledger account "cash", "bank deposits", after the ledger against the accounts "other long-term investments" details the recovery bonds, bonds.

Money spent on investment into other units (code 25) this target was set based on the total amount spent for investment into other business units in the reporting period.

Data to write to the target from the ledger account "cash", "bank deposits" and "money transfers", after the reconciliation ledger account with "investment in subsidiaries", "venture capital", "investments in associated companies", "other long-term investments" in the report and be recorded by acoustic number in the form given in parentheses (...).

The recovered money investment into other units (Code 26) this target was set based on the total amount of the capital contribution investments into other units.

Data to write to the target from the ledger account "cash", "bank deposits", after the reconciliation ledger account with "investment in subsidiaries", "venture capital", "investments in associated companies", "other long-term investments".

Money currency interest rates and profits are split (code 27) this target was set based on the amount of the currency of the account interest rate of bank deposits, interest from bonds, funds, and profits received from capital contribution to other units in the reporting period.

Data to write to the target from the ledger account "cash", "bank deposits", after the collation with the ledger account "active" financial revenue, ... 

Net cash flow from investing activities (code 30) targets "net cash flow from investing activities" reflect the difference between the total amount of currency in with the total amount spent from investment activities in the reporting period. This indicator is calculated by totalling the figures have targets code from code to code 21 27. If this target figures is negative, it is write in the form given in parentheses (...).

Code 30 = codes 21 + 22 + code code 23 + 24 + 25 number Code codes + 26 + code code 27 c) reporting the target cash flow from financial activities the principle of establishment:-cash flow from financing activities was created and presented on the cash flow report separately the cash inflows and cash out , except the cash inflows are reported on the basis of net mentioned in the standard "cash flow statements".

-Cash flow from financial activities are established by direct methods. The cash inflows, cash flow out in the States from financial activity was determined by analyzing and synthesizing collected funds directly to and spent by content currency, from the accounting records of the Department of GDCK.

The method of establishing the specific targets the proceeds from issuing stock, get the owner's equity (code 31)


This target was set based on the total amount of money collected from the issuance of shares (amount according to the actual price released), proceeds by State funding during the reporting period. This indicator does not include loans and debt was converted into equity or capital owners with property.

Data to write to the target from the ledger account "cash", "bank deposits", after the reference to the account ledger "business capital" (the owner's equity) in the reporting period.

Money to pay equity for the owner, acquired the shares of the unit (code 32) this target was set based on the total amount paid by the State or capital for refund or buy back stock of GDCK was released in the reporting period.

Data to write to the target from the ledger account "cash", "bank deposits", "money transfers", after the collation with the ledger account "business capital" and "shares" in the report.

This indicator was scored by a negative number in the form given in parentheses (...).

Short term loans, long term money received (code 33) this target was set based on the total amount received by the GDCK Facility short-term, long-term borrowers of banks, financial institutions, credit and other objects in the report.

Data to write to the target from the ledger account "cash", "bank deposits" in the report, after the collation with the ledger account "short term Loan", "long term Loan", and other related accounts in the report.

If in the States Department of GDCK loan and payments directly to providers or cash account not through bank deposits of GDCK then borrowed money to pay directly for the offer that is calculated on the loan targets short term, long term. The amount borrowed and are paid directly to the vendor is retrieved from the ledger account of "the loan short term Loan" and "long term loan" direct payment for the offer after it was reconciled with the account "to pay to the seller".

The original debt payoff loans (code 34) this target was set based on the total amount of the original debt was short-term loans, long-term loans of banks, financial institutions, credit and other objects in the report.

Data to write to the target from the ledger account "cash", "bank deposits", "money transfers" in the report, after the collation with the ledger account "short term Loan", "long term Loan" in the report.

This indicator was scored by a negative number in the form given in parentheses (...).

Financial lease debt payoff (code 35) this target was set based on the total amount paid on financial lease debt during the reporting period.

Data to write to the target from the ledger account "cash", "bank deposits", "money transfers" in the report, after the collation with the ledger account "long-term Debt" (the number of repayments of financial lease) in the reporting period.

This indicator was scored by a negative number in the form given in parentheses (...).

Dividends paid (code 36) this target was set based on the total amount of paid dividends for the owners of the GDCK in the reporting period. Data to write to the target from the ledger account "cash", "bank deposits", "money transfers", after the reconciliation ledger "accounts with profits not yet distributed," ledger "accounts payable, payable to another" (the amount paid on the dividends) during the reporting period.

This indicator was scored by a negative number in the form given in parentheses (...).

This indicator does not include account of dividends or profits be divided but not charged to the owner that is converted into equity.

Net cash flow from financial activity (code 40) norm of net cash flow from financial activity reflects the difference between the total amount of currency in with the total amount spent from the financial activity during the reporting period. This indicator is calculated by totalling the figures have targets code from 31 to 36 code code. If this target figures is negative, then the record in parentheses (...).

40 code = code + 31 + 32 code code 33 + 34 codes + 35 + 36 code code.

d) synthesized the cash flow in the period net cash flow in the period (code 50) target "pure money flow in the States," reflects the difference between the total amount of currency in with the total amount spent from three types of activities: business activities, investment activities and financing activities of the Department of GDCK in the reporting period.

50 codes = code 20 + 30 + 40 code code If this target figures is negative, then the record in parentheses (...).

The States (code 60) this indicator was created based on the balance of the funds target early States reports, including cash, bank deposits, money transfers (Code No. 110, column "first Number" on the balance Sheet).

Effects of changing exchange rates transport Exchange (code 61) targets are set based on the total difference in rates due to revaluation of final balances in foreign currency at the end of the reporting period.

Data to write to the target is retrieved from the ledger account "cash", "bank deposits", "money transfers" after the reference to the detailed ledger account "difference in exchange rates" in the report.

This indicator was scored by a positive if the exchange rate end period is higher than the exchange rate was recorded in the period.

This indicator was scored by a negative number in the form given in parentheses if the exchange rate end period is lower than the rates recorded in the period.

Money maturity (70) this indicator was created based on the balance of the money end of reporting, including the "cash", "bank deposits", "money transfers" (code number 110, column "last year" on the balance Sheet).

This target by the number of "total" of the target code 50, 60 and 61, and using code 110 targets on the balance Sheet that year.

70 code = code 50 + 60 + code 61 code.

3.4. Presentation of financial statements (B09-SGD) 3.4.1 the purpose of presentation of financial statements: A presentation of financial statements is an integral component of the financial statements used to describe narrative feature or a detailed analysis of the data information was presented in the balance sheet accounting , Reported results of operations, cash flow report as well as other necessary information required by the specific accounting standards. A presentation of the financial statements may also present other information if the Department GDCK deems necessary for reasonable, realistic presentation of financial statements.

3.4.2. The principles established and presented A financial report presentation-When reporting fiscal year, Department of GDCK to set up A demonstration of financial reports as prescribed from 60 to 74 paragraph paragraph of accounting standards no. 21 "presentation of financial statements" and guidance in this financial report mode.

-When the financial reporting GDCK Facility to set degree between A presentation selected financial reports in accordance with the accounting standards no. 27 "financial statements between degrees" and circular guide standards.

-A presentation of financial statements of the Department of GDCK must present the following content: The information on the basis of the establishment and presentation of the financial statements and the specific accounting policies selected and applied to the transactions and significant events;

The presentation of the information in accordance with the accounting standards have yet to be presented in the financial report (vital information);

Provide additional information not presented in the financial report, but necessary for the honest and reasonable presentation of the financial situation of the Department GDCK.

-A presentation of the financial statements must be presented in a systematic way. Each item in the balance Sheet, reported results of operations should be mark led to the relevant information in A financial statement presentation.

3.4.3. The basis of establishing A financial report presentation-based on balance Sheet, reports the results of business activities in the report;

-Based on the General Ledger;

-Based on Windows, detailed accounting card or the aggregate table of relevant details;

-Based on A presentation of the financial statements of the previous year;

-Based on the actual situation of the Department of GDCK and other related documents.

3.4.4. The content and the method of establishing the norms, characteristics of GDCK activity In this part of the Department of GDCK stated:-capital ownership form: Is the State-owned company was held in the model 1 Ltd members.

-Field of business.

-Category: clearly is the organization monitoring securities transactions for the eligible securities listed GDCK.

-Operational characteristics of GDCK in the financial year that affect financial reporting: stating the facts about the legal environment, market characteristics, business operations, management, finance, ... that affect the financial statements of the Department of GDCK.

b, accounting period, the currency used in accounting-accounting period in stating the accounting period the year according to the calendar year begins on January 1st, to December 31, ...

-The currency used in accounting: specify the same Vietnam.

c standards, and applicable accounting mode-the mode of accounting apply: clearly GDCK Departments apply the accounting mode attached to decision 15/2006/QD-BTC dated March 20, 2006 and the accounting circulars applicable to the Department of GDCK of the Minister of finance.

-Declaration of compliance with accounting standards and accounting mode: specify the financial report has been created and presented in accordance with the norm and Vietnam accounting mode or not? The financial report is considered the establishment and presentation of the standard suit and Vietnam accounting mode if the financial statements comply with all the provisions of circulars, standards implementation of accounting standards of the Ministry of finance and the current accounting regime that applies GDCK Facility. The case does not apply accounting standards would then have to specify.

-Accounting forms apply: clearly form the Basis of accounting GDCK applicable form of computerized accounting. ... d, accounting policies applied


In recognition of the principle: the economic profession is recorded and reporting according to the currency used in accounting and the method of converting other currencies out of the currency used in accounting.

-The principle of recognition and depreciation of LOAN principle noted tangible, intangible LOAN LOAN: clearly is recorded according to the original. In the balance Sheet are reflected in three indicators: raw reviews; Accumulated depreciation; The remaining values.

The principle of recognition of financial lease: LOAN is clearly noted as lower prices the value of the assets and the present value of the minimum lease payments.

The method of depreciation of LOAN: stating the applicable depreciation method straight line depreciation method or according to the declining balance.

-The principle of recognition these investments: equity contribution on the basis of the Business Committee: stating that the account of this investment is reflected in the separate financial statements of the Department of GDCK according to the original price.

Other long-term investments: clearly is credited as the original price.

-The principle of recognition of capital goods and other expenses: prepayments: prepaid expenses clearly are capital goods to allocate gradually into the cost of production, including business expenses.

Other costs: stating the other expenses are capital goods are the costs? For example, the cost of establishing the GDCK Facility, staff training costs, advertising costs arising in the period before the operation of the new GDCK Facility, the cost for the period of the study, the cost of shifting the venue was delayed to gradual allocation on cost of production, business in time must not exceed 3 years in accordance with the accounting standards no. 4 "property fixed invisible ".

Cost allocation method prepay: specify the method of allocation is the straight line method or other methods.

-The principle of recorded costs are charged: stating the expenses have yet to spend but are estimated to record on cost of production, business in the States is the penny? The basis for determining the value of the costs.

-Principles and methods of recognition of the reserves to pay: the principle of prevention must pay record: clearly the reserves to pay had noted as satisfying or not satisfying the conditions specified in the accounting standards no. 18 "reserves, assets and potential debt".

The method of reserve pay records: specify the reserves to pay established more (or enter) the difference is larger (or smaller) between the number of redundancy pay is up this year compared with the number of redundancy pay has been established the previous year not yet used are recorded on the ledger.

-The principle of recorded equity: the principle of recognition of investment of the owner, the owner's other capital: capital of the owner: clearly is recorded according to the actual amount of capital contributed by the owner;

The principle difference recorded revaluation of assets: clearly the difference in revaluation of assets reflected on the balance sheet accounting is arising from the revaluation of assets according to the decision of the State (because the facility was not GDCK revaluation of assets).

The principle of recognition of the difference in the exchange rate: the exchange rate difference reflected on the balance Sheet is the exchange rate difference arises or re-evaluate their final original monetary items in foreign currencies (interest rate or exchange rate losses) of XDCB investment activities (previous stage works , not yet complete).

The principle of recognition of profit not distributed: Specify profit not distributed reflected on the balance Sheet is the number of profits (interest or holes) from the activities of the Department of GDCK after the minus (-) cost of tax this year and the adjusted due to the application of retroactive change in accounting policy and adjust the retroactive key flaws of the previous year.

-Principles and methods of revenue recognition: Revenues business activity: specify the record business operating revenues have full compliance with conditions 04 recorded revenues to provide services prescribed in accounting standards no. 14 "revenue and other income" or not? The finished work is part of the service provided are determined according to the method (in the three methods are defined in accounting standards no. 14 above).

The turnover of the financial activity: clearly the recorded revenues of financial operations are in full compliance with 2 conditions recorded revenues of financial operations prescribed in accounting standards no. 14 "revenue and other income" or not?

-Principles and methods of financial costs recorded: clearly financial costs recorded in the reported results of operations is the total financial costs arising in the period (not offset with revenues of financial operations).

-Principles and methods of recorded costs of current enterprise income tax, corporate income tax expense deferred tax expenses current business income is determined on the basis of taxable income and the tax rate in the current year tax. The cost of the enterprise income tax deferred is determined on the basis of the temporary difference is deductible, the taxable temporary difference and tax rates. Non-offset current tax expenses with deferred tax expense.

-The principle and other accounting method: clearly the principle and other accounting methods with the purpose of helping users understand is GDCK's financial report was presented on the basis of compliance with the system of accounting standards issued by the Vietnam Ministry of finance or not?

DD, additional information for the items presented in the balance sheet accounting-in this part, the GDCK are presented and a detailed analysis of the data was presented in the balance Sheet to help users of financial statements to better understand the content of the items of property liabilities, and equity.

-Unit values presented in section V is unit used in the balance Sheet. Data written to the column "" first year "is retrieved from the column" last year "in A demonstration of the financial report of the previous year. Data written to the column "last year" was established on the basis of data retrieved from: + Balance Sheet this year;

+ General Ledger;

+ Windows and accounting card details or General Table of relevant details.

-Order number of the detailed information presented in this section are numbered from the accounting balance sheets at the end of the accounting period of the previous year (the first year "Number" column) and balance Sheet at the end of the accounting period this year (last year "Number" column). The order number should be maintained consistently from period to period to facilitate the collation, comparison.

-The case of GDCK Facility has applied retroactive changes in accounting policies or retroactive adjustment key flaws of the previous year must then adjust the metric comparison (figures in the column "first year") in order to ensure the principle of comparable and clearly explain this. The case for any reason which leads to data in column "first year" does not have the ability to compare with the data in the column "last year" then this should be stated in A presentation of financial reports.

e, additional information for the items present in the reported results of operations.

-In this part, the GDCK are presented and a detailed analysis of the figures was shown in the report the results of business activities to help users of financial statements to better understand the content of the items of revenue, costs.

-Unit values presented in section VI is the unit used in reporting the results of operations. Data written to the column "years ago" is taken from A presentation of the financial statements of the previous year. Data written to the column "year" was established on the basis of data retrieved from: + results reported active trading this year;

+ General Ledger;

-Order number of the detailed information presented in this section are numbered from the reported results of operations the previous year (previous Year "column") and report the results of operations and business of the year (column "year"). The order number should be maintained consistently from period to period to facilitate the collation, comparison.

-The case for any reason which leads to data in column "first year" does not have the ability to compare with the data in the column "last year" then this should be stated in A presentation of financial reports.

g, The other-in this section, the Department must present the GDCK other important information (If any) in addition to the information already presented in the section above in order to provide the information described in words or figures according to the provisions of the specific accounting standards designed to help the user understand the financial statements of the Department of GDCK have been presented honestly , logical.

-When the presentation of information presentation in this part, subject to the requirements and characteristics of prescribed information from point 1 to point 5 of this section, the Department of GDCK can give specific details, the forms appropriately and the comparative information required.

-In addition to the information is presented according to the provisions from part V to Part VII, Department of GDCK was presented to add other information if it deems it necessary for users of the financial statements of the Department of GDCK.

4. content and financial reporting methods between full format mode (as defined in the second part of decision 15/2006/QD-BTC dated 20/3/2006 of the Minister of finance regarding the issuance of enterprise accounting mode).

IV. MODE of ACCOUNTING vouchers and accounting mode applied to the Department of GDCK follow the accounting Law and the accounting regulations in enterprise accounting mode issued decision No. 15/2006/QD-BTC dated March 20, 2006 by the Minister of finance and applied according to decision No. 97/2004/QD-BTC dated 9/12/2004 amending additional accounting regime, the center of the securities issued under decision No 105/1999/QD-BTC dated 30/8/1999 of the Minister of finance.

(Directory of accounting applied to the Department of GDCK-see Appendix No. 3).

V. ACCOUNTING MODE ledger mode follow the accounting Law and the accounting regulations in business accounting issued decision No. 15/2006/QD-BTC dated March 20, 2006 by the Minister of finance.


Ledger form applied to the Department of GDCK: application form of computerized accounting.

VI. ENFORCEMENT Of TERMS 1. This circular has the effect after 15 days from the date the report.

2. the Director of the accounting and auditing mode, tich State Securities Commission, the Director General of the Department of Ho Chi Minh City GDCK and Director General of the Department of GDCK, other securities trading center established and operated according to the business model as defined by the law on securities and the heads of the relevant units responsible for implementing and guide the implementation of this circular.