What is data conversion table at the time of determining value of public non-business units converted into joint stock companies in Vietnam?
What is data conversion table at the time of determining value of public non-business units converted into joint stock companies in Vietnam? What is data conversion table at the time the public non-business unit is officially transformed into a joint stock company in Vietnam?
What is data conversion table at the time of determining value of public non-business units converted into joint stock companies in Vietnam?
In Appendix I issued together with Circular 26/2021/TT-BTC, data conversion table at the time of determining value of public non-business units converted into joint stock companies is as follows:
NAME OF SUPERIOR AGENCY: ………….
REPORTING UNIT: ……………………….
-------SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------DATA TRANSFORMATION TABLE
At the time of determining the value of the converted public non-business unit
Day month Year ...
Unit: …………..
Account details of the unit according to the Accounting System Business and administrative units
Value due to revaluation
Classification of data according to the criteria on the Financial Statement according to the Enterprise template
Note
STT
Account symbol
Account name
Data in accounting books
Name of reporting target
Analytical data
Code
A
B
C
1
2
D
3
Đ
E
01
111
Cash
Money
111
02
112
Bank deposits, treasury
03
113
Money in transit
04
121
Financial investment
Based on financial investment data and related documents, the unit must classify financial investment targets in detail into detailed targets for preparation of reports.
Cash equivalents
112
Securities trading
121
Held-to-maturity investment
- Short-term
123
- Long-term
255
Investment in joint ventures, associates
252
Invest capital in other entities
253
Other investment
- Other current assets
155
- Other long-term assets
268
05
131
Receivables from customers
Receivables from customers
According to the detailed book of Account 131, there is a balance on the Debit side
- Short-term
131
- What is the term?
211
buyer pays first
According to the detailed book of Account 131, there is a balance on the Credit side
- Short-term
312
- Long-term
332
06
133
Value added tax deducted
Value added tax deducted
152
07
137
Goodbye
Cost of construction in progress
242a
Amount temporarily spent on capital construction activities
Other short-term receivables
136a
Remaining temporary spending (besides temporary spending for capital construction)
08
138
Other receivables
Pending missing assets
139
According to the detailed book of Account 138, there is a balance of Debit related to pending assets
Other receivables
According to the detailed book of Account 138, there is a debit balance, except for the data on the above pending pending assets.
- Short-term
136b
- Long-term
216a
Other short-term payables
According to the detailed book of Account 138, there is a balance of Credit
- Short-term
319a
- Long-term
337a
09
141
Advance
Other receivables
- Short-term
136c
- Long-term
216b
10
152
Raw materials, materials
Goods in stock
141a
11
153
Tools
Long-term equipment, supplies and spare parts
263
Inventory
141b
12
154
Cost of production, business, service in progress
Inventory
141c
13
155
Product
14
156
Goods
15
211
Tangible fixed assets
Tangible fixed assets
221
Assets eligible for recognition are tangible fixed assets according to regulations applicable to enterprises.
Prepaid expenses
Assets that are not eligible for recognition as tangible fixed assets according to regulations applicable to enterprises.
- Short-term
151a
- Long-term
261a
16
213
Intangible fixed assets
Intangible fixed assets
227
Assets eligible for recognition are intangible fixed assets for enterprises as prescribed.
Prepaid expenses
Assets that are not eligible for recognition as intangible fixed assets according to regulations applicable to enterprises.
- Short term
151 b
- Long-term
261 b
17
241
Construction in progress
Cost of construction in progress
242b
Inventory
141 d
18
242
Prepaid expenses
Prepaid expenses
- Short-term
151c
- Long-term
261c
19
248
Deposit, deposit, deposit
Other receivables _
- Short-term
136d
- Long-term
216c
20
331
Pay for sellers
pay first
According to the detailed book of Account 331, there is a balance on the Debit side
- Short-term
132
- Long-term
212
Payable to the seller
According to the detailed book of Account 331, there is a balance on the Credit side
- Short-term
311
- Long-term
331
21
332
Payables according to salary
Other short-term payables
319b
According to the detailed book of Account 332, there is a balance on the Credit side
Other short-term receivables
136 VND
According to the detailed book of Account 332, there is a balance on the Debit side
22
333
Accounts payable to the state
Taxes and other receivables from the State
153
According to the detailed book of Account 333, there is a balance on the Debit side
Taxes and other payables to the State
313a
According to the detailed book of Account 333, there is a balance on the Credit side
23
334
Payable to employees
Payable to employees
314
24
337
Temporary collection
Taxes and other payables to the State
313b
Other short-term payables
319c
Owner's contributed capital
The rest has been identified as state capital in the enterprise
25
338
Other payable
3381
Household receipts and payments
Other short-term receivables
136e
According to the detailed book of Account 3381, there is a balance on the Debit side
Other short-term payables
319d
According to the detailed book of Account 3381, there is a balance on the Credit side
3382
Loans must be paid
Loans and financial lease debt
- Short-term
320
- Long-term
338
3383
Revenue received in advance
Unrealized revenue
- Short-term
318
- Long-term
336
3388
Other payable
Other payable
According to the detailed book of Account 3388, there is a balance on the Credit side
- Short-term
319đ
- Long-term
337b
Other receivables
According to the detailed book of Account 3388, there is a balance on the Debit side
- Short-term
136g
- Long-term
216d
26
348
Receive deposit, deposit, deposit
Other payables
- Short-term
319e
- Long-term
337c
27
353
Special Funds
Other payable
The portion of the Fund that is not formed from the state budget or the difference between revenues and expenditures of the SNCL unit is transferred to the converted enterprise for continued management and use for the right purposes of the mobilization.
- Short-term
319g
- Long-term
337d
Owner's contributed capital
The rest has been identified as state capital in the enterprise
28
366
Unrecorded advance payments
Other payable
The portion of capital construction investment that the unit is not assigned to manage assets after the research and investment period
- Short-term
319h
- Long-term
337đ
Owner's contributed capital
The rest has been identified as state capital in the enterprise
29
411
Business capital
Owner's contributed capital
The portion included in the state capital at the enterprise
30
413
The exchange rate differences
The exchange rate differences
417
31
421
Accumulated surplus (deficit)
Owner's contributed capital
The portion included in the state capital at the enterprise
32
431
Funds
4311
Bonus fund
Bonus and welfare
322a
4312
Welfare Fund
43121
Welfare Fund
Bonus and welfare fund
322b
43122
Welfare fund for the formation of fixed assets
Owner's other capital
414
Bonus and welfare
322c
Other short-term payables
319i
4313
Income Supplement Fund
Owner's contributed capital
The portion included in the state capital at the enterprise
4314
Foundation for career development
4315
Income stabilization reserve fund
33
468
Sources of wage reform
Owner's contributed capital
The portion included in the state capital at the enterprise
SPONSOR
(Signature, full name)
CHAIRMAN
(Signature, full name)Establishment, date… month… year…
HEAD OF UNIT
(Signature, full name, stamp)Note:
- Column 1 "Data in accounting books": Reflects data on the accounting books of the unit according to the administrative and non-business accounting regime at the time of unit valuation.
- Column 2 "Value due to revaluation": Reflects data according to the revaluation value of asset and capital items that are subject to valuation at the time of single valuation.
- Column 3 "Analytical data": The data in this column is used to prepare a financial statement according to the enterprise model at the time of determining the value of the converted public non-business unit, taking the data from column 2. For detailed analysis of asset and capital items subject to valuation at the time of unit valuation, column 1 is used for detailed analysis of assets of remaining product.
What is data conversion table at the time the public non-business unit is officially transformed into a joint stock company in Vietnam?
In Appendix I issued together with Circular 26/2021/TT-BTC, data conversion table at the time the public non-business unit is officially transformed into a joint stock company is as follows:
NAME OF SUPERIOR AGENCY: ………….
REPORTING UNIT: ……………………….
-------SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------DATA TRANSFORMATION TABLE
At the time of official transformation into a joint stock company
Day …. May ....
Unit: ……..
STT
Detailed account book of the unit according to the Accounting System Business and administrative units
Account details according to the Enterprise Accounting System
Data at the time of determining the unit value
Value due to revaluation at the time of official transformation into a joint stock company
Adjusted data from the time of unit valuation to the time of official transformation into a joint stock company
Data handed over to joint stock companies
Account symbol
account name
Data in accounting books
Account symbol
Account name and reporting target
Code to make report
A
B
C
1
D
Đ
E
2
3
4
5
1
111
Cash
111
Cash
- Money _
11 1 a
2
112
Bank deposits, treasury
112
Bank deposits
- Money
111 b
3
113
Money in transit
113
Money in transit
- Money
111 c
4
121
Financial investment
121
Securities trading
- Securities trading
121
128
Held-to-maturity investment
- Cash equivalents
112
- Held-to-maturity investment (Short-term assets)
123
- Held-to-maturity investments (Long-term assets)
255
222
Investment in joint ventures, associates
- Investment in joint ventures, associates
252
228
Other investment
- Invest to contribute capital to other units
253
- Short-term assets
155
- Long-term assets
268
5
131
Receivables from customers
Details of account 131 with debit balance
131
Receivables from customers (Debit balance)
- Short-term receivables from customers
131
- Long-term receivables from customers
211
Details of account 131 with credit balance
131
Receivables from customers (Amount of Credit)
- Buyer pays short-term advance
312
- Buyer pays long-term advance
332
4111
Owner's contributed capital
- Owner's contributed capital
6
133
Value added tax deducted
133
Value added tax deducted
- Value added tax deducted
152
7
137
goodbye _
241
Construction in progress
- Cost of construction in progress
242a
138
Other receivables
- Other short-term receivables
136a
8
138
Other receivables
Details of Account 138 with debit balance
138
Other receivables
- Pending missing assets
139
138
Other receivables
- Other short-term receivables
136b
- Other long-term receivables
216a
Details of Account 138 with balance on Credit side
1388
Other Receivables (Amount Yes)
- Other short-term payables
319a
- Other long-term payables
337a
4111
Owner's contributed capital
- Owner's contributed capital
9
141
Advance
141
Postponement
- Other short-term receivables
136c
- Other long-term receivables
216b
10
152
Raw materials, materials
152
Raw materials, materials
- Inventory
141a
11
153
Tools
153
Tools
- Long-term equipment, supplies and spare parts
263
- Inventory
141b
12
154
Cost of production, business, service in progress
154
Cost, production, business in progress
- Inventory
141c
13
155
Product
155
Finished product
- Inventory
141 d
14
156
Goods
156
Goods
- Inventory
141đ
15
211
Tangible fixed assets
211
Tangible fixed assets
- Tangible fixed assets
221
242
Prepaid expenses
- Short-term prepaid expenses.
151a
- Long-term prepaid expenses
261a
16
213
Intangible fixed assets
213
Intangible fixed assets
- Intangible fixed assets
227
242
Prepaid expenses
- Short-term prepaid expenses
151b
- Long-term prepaid expenses
261b
17
241
Construction in progress
241
Construction in progress
- Cost of construction in progress
242b
153
Tools
- Inventory
141e
18
242
Prepaid expenses
242
Prepaid expenses
- Short-term prepaid expenses
151c
- Long-term prepaid expenses
261c
19
248
Deposit, deposit, deposit
244
Pledge, mortgage, escrow, deposit
- Other short-term receivables
136d
- Other long-term receivables
216 c
20
331
Pay for sellers
Details of Account 331 with debit balance
331
Payable to Seller (Debit balance)
- Prepayment to short-term sellers
132
- Prepayment to long-term sellers
212
Details of account 331 with balance on Credit side
331
Payable to Seller (Amount Yes)
- Short-term payables to sellers
311
- Long-term payable to the seller
331
4111
Owner's contributed capital
- Owner's contributed capital
21
332
Payables according to salary
3321
Social insurance
Yu has details of account 3321
3383
Social insurance ( residual Yes )
- Other short-term payables
319b
Detailed balance of account 3321
3383
Social insurance (Debt balance)
- Other short-term receivables
136 đ
3322
Health Insurance
(Due has details of account 3322)
3384
Health Insurance
- Other short-term payables
319c
3323
Union funds
Yu has details of account 3323
3382
Union fee (residual Yes)
- Other short-term payables
319d
Detailed balance of account 3323
3382
Union Fees (Debit balance)
- Other short-term receivables
136e
3324
Unemployment insurance
(Account details account 3324)
3386
Unemployment insurance
- Other short-term payables
319đ
22
333
Accounts payable to the state
- Details of account 333 with debit balance
333
Taxes and other payables to the State (debt balance)
- Taxes and other amounts receivable from the State
153
- Details of account 333 with credit balance
333
Taxes and other payables to the State (with balance)
- Taxes and other payables to the State
313a
23
334
Payable to employees
334
Payable to employees
- Payable to employees
314
24
337
Temporary collection
3339
Fees, charges and other payables
- Taxes and other payables to the State
313b
3388
Payable, other filed
- Other short-term payables
319e
4111
Owner's contributed capital
- Owner's contributed capital
25
338
Other payable
3381
Household receipts and payments
Details of Account 3381 with debit balance
1388
Other Receivables (Debit balance)
- Other short-term receivables
13 6 g
Details of account 3381 with credit balance
3388
Other payables and payables (with balance)
- Other short-term payables
319g
3382
Loans must be paid
3411
Borrowings
- Borrows and short-term finance lease debt
320
- Borrowing and long-term finance lease debt
338
3383
Revenue received in advance
3387
Unrealized revenue
- Short-term unrealized revenue
318
- Long-term unrealized revenue
336
4111
Owner's contributed capital
- Owner's contributed capital
3388
Other payable
Details of account 3388 with debit balance
3388
Other payables and payables (Debit balance)
- Other short-term receivables
136h
- Other long-term receivables
216d
Details of account 3388 with credit balance
3388
Other payables and payables (Credit balance)
- Other short-term payables
319h
- Other long-term payables
337b
4111
Owner's contributed capital
- Owner's contributed capital
26
348
Receive deposit, deposit, deposit
344
Get deposit, deposit
- Other short-term payables
319i
- Other long-term payables
337c
27
353
Special Funds
3388
Payable, other filed
- Other short-term payables
319k
- Other long-term payables
337d
4111
Owner's contributed capital
- Owner's contributed capital
28
366
Unrecorded advance payments
3388
Payable, other filed
- Other short-term payables
319l
- Other long-term payables
337đ
4111
Owner's contributed capital
- Owner's contributed capital
29
411
Business capital
4111
Owner's contributed capital
- Owner's contributed capital
30
413
The exchange rate differences
413
The exchange rate differences
- The exchange rate differences
417
thirty first
421
Accumulated surplus / deficit
4111
Owner's contributed capital
- Owner's contributed capital
32
431
Funds
4311
Bonus fund
3531
Bonus fund
- Bonus and welfare
322a
4312
Welfare Fund
43121
Welfare Fund
3532
Welfare Fund
- Fund for commendation and welfare letters
322b
43122
Welfare fund for the formation of fixed assets
3533
Welfare fund has established fixed assets
- Bonus and welfare
322c
4118
have always been different
- Other capital of the owner
414
3388
Payable, other filed
- Other short-term payables
319m
4313
Income Supplement Fund
4111
Owner's contributed capital
- Owner's contributed capital
4314
Foundation for career development
4111
Owner's contributed capital
- Owner's contributed capital
4315
Income stabilization reserve fund
4111
Owner's contributed capital
- Owner's contributed capital
33
468
Sources of wage reform
4111
Owner's contributed capital
- Owner's contributed capital
SPONSOR
(Signature, full name)
CHAIRMAN
(Signature, full name)Establishment, date… month… year…
HEAD OF UNIT
(Signature, full name, stamp)Note:
- Column 1 "Data on accounting books": Reflecting data on the accounting books of the unit according to the administrative and non-business accounting regime at the time of official handing over to the joint stock company.
- Column 2 "Data at the time of unit value determination": is the data carried over from the data conversion table at the time of unit value determination (form BCD01/SNCL-CD, carried over to the data at column 3).
- Column 3 "Value due to re-evaluation at the time of official conversion into a joint stock company": Reflects data of the criteria required to be re-evaluated at the time of official conversion. joint stock company. The revaluation value must be reflected in the respective asset line and source line
- Column 4 "Adjusted data from the time of unit valuation to the time of official conversion into a joint stock company": Reflects the data of the indicators that are allowed to be adjusted and changed from the time of valuation of the unit to the time it is officially converted into a joint stock company according to regulations (adjustment of positive recording, adjustment of negative recording). The entity should note to adjust the data in both the assets and the corresponding capital
- Column 5 "Data handed over to joint-stock companies": is the official data handed over to joint-stock companies, the data in column 5 serves for the set of financial statements in accordance with the enterprise format at the time converted into a joint stock company and opened detailed accounting books of the joint stock company. Calculated as follows:
+ In case the indicators do not have regulations on re-valuation at the time of valuation and at the time of official transformation into a joint stock company, the handover data is taken according to the accounting books, the data in Column 5 analyzed from Column 1 data.
+ In case the criteria have regulations on re-valuation at the time of official transformation into a joint stock company, the data in Column 5 = Column 3.
+ In case the indicators have been revalued at the time of valuation, and are adjusted for changes in the period from the time of valuation to the time of official transformation into a joint stock company, the data Column 5 = Column 2 + Column 4.
+ In case the indicators have been re-valued at the time of valuation, and there is no regulation to adjust the change in the period from the time of valuation to the time of official transformation into a joint stock company part then data Column 5 = Column 2
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