Addition of Indicators to the Consolidated Financial Statement Templates of Enterprises

Additional indicators in the Consolidated Financial Statements of Enterprises (illustrative image)

Article 13 of Circular 202/2014/TT-BTC prescribes that the consolidated financial statements shall apply the financial statement forms of independent enterprises as regulated in the Corporate Accounting Regime and add the following indicators:

Adding indicators to the Consolidated Balance Sheet:

- Add indicator VI “Goodwill” - Code 269 in the “Assets” section to reflect the goodwill arising from business combination transactions;- Add the indicator “Non-controlling interests” - Code 429 and present it as an indicator under the equity section to reflect the value of non-controlling interests in subsidiaries.

Adding indicators to the Consolidated Income Statement:

- Add the indicator “Share of profit or loss in joint ventures and associates” - Code 24 to reflect the share of profit or loss attributable to the investor in the profit or loss of joint ventures and associates when the investor applies the equity method.- Add the indicator “Post-tax profit attributable to equity holders of the parent” - Code 61 to reflect the value of the post-tax profit attributable to the parent company’s shareholders during the period.- Add the indicator “Post-tax profit attributable to non-controlling interests” - Code 62 to reflect the value of the post-tax profit attributable to non-controlling interests during the period.

Details can be found in Circular 202/2014/TT-BTC effective from February 27, 2015.

Ty Na

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