Vietnam: Contents of a cash flow report in state financial reports

09:40, 28/01/2018

According to Vietnam’s regulations, a cash flow report is a general financial report which reflects the cash flow, including flows of cash collected from and paid for major activities, investment activities and financial activities in the reporting period; the balance of cash and cash equivalents of the State at the closing time of the reporting period nationwide or within a province.

Contents of a cash flow report:

1. Cash flow from major activities of the State:

The cash flow from major activities of the State is the flow of cash arising from regular activities of the State rather than investment or financial activities.

2. Cash flow from investment activities of the State:

The cash flow from investment activities of the State is the flow of cash arising from the procurement, construction, liquidation and sale of long-term property and other investment activities outside cash equivalents of the State.

3. Cash flow from financial activities of the State:

The cash flow from financial activities of the State is the flow of cash arising from the borrowing and repayment of loans and other financial activities of the State.

View the forms of national and provincial cash flow reports in Appendix III attached to Decree No. 25/2017/NĐ-CP of Vietnam’s Government, which is effective from January 01, 2018.

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