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Financial Statements

HOW TO SET UP AN BALANCE LIST ACCORDING TO CIRCULAR 200/2014 /TT-BTC

Currently, there must be many of you who are still confused when establishing the balance table after reading Circular 200 of the Ministry of Finance.If so do you follow our following guide.

Below is a guide to making a balance list according to Circular 200 for each target for your reference.

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I) CODE 100: SHORT-TERM ASSETS

Short-term assets are the total value of money, cash equivalents and other short-term assets that can be converted into money, which can be sold or used within no more than 12 months or during a normal business cycle of the business.

Short-term assets code 100 = Code 110 + Code 120 + Code 130 + Code 140 + Code 150.

These include:

  1. CODE 110: MONEY AND CASH EQUIVALENTS

This is a target that reflects all existing funds and cash equivalents of the enterprise from the time of announcement, including: Cash in the company fund, deposits at non-term banks or other cash equivalents.

Code 110 = 111 + 112.

In which:

+ Code 111: Money.

This is an index reflecting the existing amount of the business at the time of making the report including: Cash at the enterprise's fund, non-term bank deposits and the amount being transferred.

+ Code 112: Equivalent amount of money.

This is a target that reflects short-term investments, has a recovery period not greater than 3 months from the date of investment and can be easily converted into a certain amount of money, without risks during the conversion into money at the time of making the report.

  1. CODE 120: SHORT-TERM FINANCIAL INVESTMENT

This target reflects all the value of short-term investments including: Securities or investments up to maturity and other investments with maturity of less than 12 months at the time of reporting.

Code 120 = 121+ 122 + 123.

Of which:

+ Code 121: Trading securities.

This target reflects the value of securities and other financial means maintained for business purposes at the time of announcement. This includes non-securities financial means such as trades, swaps, term contracts,…

+ Code 122: precautions for discounting trading securities.

This target reflects the precaution of discounting of trading securities at the time of making the report.

+ Code 123: Investment Maintained to maturity date. 

This is a target reflecting maintenance investments with a term to the maturity date, remaining less than 12 months from the time of making the report.

  1. CODE 130: SHORT-TERM REM OVERDUE ITEMS

This is an index reflecting the value of short-term remables with the remaining recovery term not greater than 12 months or a business cycle of the enterprise at the time of making the report.

Code 130 = 131 + 132 + 133 + 134 + 135 + 136 + 137 + 139.

Of which:

  • Code 131: Short-term res rem into resises of customers.

This target reflects the amount still remmable of customers with the remaining land recovery term not exceeding 12 months or in a business cycle at the time of making the report.

+ Code 132: Prepaid to the seller in the short term.

This target reflects the amount paid in advance to the seller for no more than 12 months or in a business cycle to purchase the property but has not received the property at the time of making the report.

+ Code 133: Short-term internal remly collection.

+ Code 134: Rem remances according to the progress of the construction agreement plan.

+ Code 135: Remorm remorises for short-term loans.

+ Code 136: Other short-term remly collection.

+ Code 137: Precautions for short-term recocise that are difficult to claim.

+ Code 139: Missing assets are pending.

  1. CODE 140: INVENTORY

This is an index that reflects all the existing value of inventories for the business process of the enterprise up to the time of making the report.

Code 140 = 141 + 149.

Of which:

+ Code 141: Inventory.

+ Code 149: Reserve amount for reducing inventory prices.

  1. CODE 150: OTHER SHORT-TERM ASSETS

This is a target that reflects all the value of other short-term assets with a term of recovery or use less than 12 months from the time of notification at the time of making the report.

Code 150 = 151 + 152 + 153 + 154 + 155.

Of which:

+ Code 151: Prepaid short-term expenses.

+ Code 152: Deductible VAT amounts.

+ Code 153: Taxes or other remables.

+ Code 154: Transactions of buying and reselling government bonds.

+ Code 155: Other short-term assets.

II) CODE 200: LONG-TERM ASSETS

Code 200 = Code 210 + Code 220 + Code 230 + Code 240 + Code 250 + Code 260.

These include:

  1. CODE 210: LONG-TERM REM UNTIL THE END

This is a target that reflects all the values of remables with a recovery term greater than 12 months or more of a business cycle from the time of the report's development.

Code 210 = 211 + 212 + 213 + 214 + 215 + 216 + 219.

Of which:

+Code 211: Long-term rem until-term rem into remly collection from customers.

+ Code 212: Prepaid payment to the seller in the long term.

+ Code 213: Business capital of the dependent unit.

+ Code 214: Long-term internal rem until now.

+ Code 215: Remorm remor collection for long-term loans.

+ Code 216: Other long-term rem until now.

+ Code 219: Provisions for long-term recoaging are difficult to claim.

  1. CODE 220: FIXED ASSETS

This is an index that reflects all the remaining values of fixed asset types at the time of making the report.

Code 220 = 221 + 224 + 227.

Of which:

– Code 221: Tangible assets.

Code 221 = 222 + 223.

+ Code 222: Original price.

+ Code 223: Accumulated wear and tear value.

– Code 224: fixed assets for financial leasing.

Code 224 = 225 + 226.

+ Code 225: Cost.

+ Code 226: Accumulated wear and tear value.

– Code 227: In invisible property.

  1. CODE 230: PROPERTIES FOR INVESTMENT

This is a target that reflects all the remaining values of the assets used for investment at the time of making the report.

Code 230 = 231 + 232.

Of which:

+ Code 231: Original price.

+ Code 232: Accumulated wear and tear value.

  1. CODE 240: UNFINISHED ASSETS IN THE LONG TERM

This is a target reflecting all the value of production, business and construction costs from the time of reporting.

Code 240 = 241 + 242.

Of which:

+  Code 241: Long-term unfinished production and business costs.

+ Code 242: Unfinished basic construction costs. 

  1. CODE 250: LONG-TERM FINANCIAL INVESTMENTS

This is an index that reflects all the value of a long-term financial investment at the time of making the report.

Code 250 = 251 + 252 + 253 + 254 + 255.

Of which:

+ Code 251: Investments in subsidiaries.

+Code 252: Investment in joint venture companies, affiliates.

+ Code 253: Investing money in other units.

+ Code 254: precautions for long-term financial investment.

+ Code 255: The investments held have reached maturity date.

  1. CODE 260: OTHER TYPES OF LONG-TERM ASSETS

This is a target that reflects all other long-term asset values with a recovery period greater than 12 months from the time of reporting.

Code 260 = 261 + 262 + 268.

Of which:

+ Code 261: long-term up payment costs.

+ Code 262: long-term assets of income tax are postponed.

+ Code 268: other long-term assets.

III) CODE 270: TOTAL ASSETS

This is an index that reflects the total value of all existing assets of the enterprise at the time of making the report, including short-term and long-term assets.

Code 270 = Code 100 + Code 200.

IV) CODE 300: LIABILES

This code is an index that reflects all liability from the time of making the report, including short-term and long-term debts.

Code 300 = 310 + 330

Of which:

  • Code 310: Short-term debt.
  • Code 330: Long-term debt.

V) CODE 400: EQUITY

Code 400 = 410 + 430

– Code 410: Equity.

– Code 430: Funding sources and other establishment funds.

Code 430 = 431 + 432.

+ Code 431: Funding source.

+ Code 432: Funding sources for the formation of fixed assets.

VI) CODE 440: TOTAL CAPITAL

This is an index reflecting all capital sources forming assets of the enterprise from the time of making the report.

Code 440 = Code 300 + Code 400.

"TOTAL ASSETS" (Code 270) = " TOTALCAPITAL" (Code 440)

Above is the content of the indicators reflected in the balance list of enterprises meeting the assumption of consecutive activities (Form B01-DN). If you still have questions, you can see more here!