Sample notes to financial statements according to circular 133 [Download word file]

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In the financial statements in businesses, in addition to the table reports like balance sheet, accounting, reporting results, business...faithfully Reflect financial situation, it notes to financial statements for you the most detailed information about the financial situation of the business. To understand the information in the article will guide you on the content presented in sample notes to financial statements according to circular 133.

1. Notes to financial statements what is?

Notes to financial statements is a division of financial statements in business used to describe the narrative or analyze in detail the information data. The data was presented in the balance sheet reports the results of business activities report cash flows as well as the other necessary information according to the requirements of the accounting standards.

mẫu thuyết minh báo cáo tài chính theo thông tư 133 là gì?

1.1 purpose and meaning

Notes to financial statements is kind of important documents can not separate financial statements. It has the specific meaning the following:

  • Narrative financial reports provide data and information to analyze and evaluate more details about cost, revenue, and operating results of business enterprises.
  • Provide information and data to analyze and evaluate the change increase or decrease fixed assets, fixed equity, the ability of the company...
  • Get to know the mode of business accounting applied through notes to financial statements, so that users can check for compliance with the rules, system, account, accounting, accounting methods that companies are using.

1.2 basis for The implementation

Sample notes to financial statements made based on the following premises:

cơ sở thực hiện

  • Balance sheetreport results of business activities report cash flows.
  • Ledger general ledger details, the other details.
  • Narrative report financial year ago.
  • The real situation of business activities of the enterprise and the other relevant documentation.
Read more:

2. Sample notes to financial statements most standard

Company name:................................... Address:............................................

Model number B09 - DNN

(Issued under circular no. 133/2016/TT-BTC dated 26/8/2016 of the Ministry of Finance)

NARRATIVE REPORT FINANCING

Year ...

(Applicable for business responsive assuming continuous operation)

I. Characteristics of business operations

II. Accounting period, the monetary unit used in accounting

III. Standards and accounting Regime applicable

IV. The accounting policies applied (details according to the content here if there arises)

V. additional information for items presented in the statements of financial position

Unit: copper

1. Cash and cash equivalents

Public

End of the year

...  

Beginning of the year

...
2. The financial investments

End of the year

...

Beginning of the year

...
3. Accounts receivable End of the year Beginning of the year
... ...

4. Inventory (Code 141)

Public		 ... ...

...

...

5. Increase and decrease of fixed assets (Details each asset type according to regulatory requirements of the business):

Item Balance, beginning of year Increase during the year Decrease during the year Balance end of year
A. fixed assets tangible        
B. fixed assets intangible        
C. fixed assets finance lease        

6. Increase and decrease real estate investment (Details as required by the management of the business):

Item Beginning balance Increase during the year Decrease during the year The last number of years
a) investment Real estate for rent        
b) Real estate investment holding wait for price increase        
7. Construction in progress End of the year Beginning of the year
Public ... ... ... ...
8. Other assets   ...   ...
9. Accounts payable End of the year Beginning of the year
... ... 
10. Taxes and other payables to the state budget Beginning of the year Numbers must be filed during the year The number has actually filed during the year End of the year
- Fees anal lesson

Public

 ... ... ... .... .... .... ... ...
11. Loan and debt finance lease End of the year In years Beginning of the year
Increase Discount
... ... ... ...
Public ... ... ... ...
12. Redundancy pay End of the year Beginning of the year
Public ... ... ... ...
13. Equity

a) Sheet volatility of equity

Content The item under equity
Capital contributed by the owner Capital surplus Other equity of the owner Stock fund Exchange rate differences Net profit tax has not distributed and the fund Public
A 1 2 3 4 5 6 7
Balance, beginning of year            
Capital increase during the year              
Reduction in capital during the year              
Balance end of year            

14. The item in addition to reporting financial situation

15. Explanations on related parties (list of related parties transactions and other information about the parties involved has not yet been presented in the contents above)

16. In addition to the content already present on the business are explanation, demonstration other information if necessary

VI. Additional information for items presented in the statement of activities the business

Unit: ................

1. Total revenue sales and service provider Year Year ago
Public ... ...
2. The sales deductions Year Year ago
Public ... ...
3. Cost of goods sold Year Year ago
Public ... ...
4. Revenue financing activities Year Year ago
Public ... ...
5. Financial expenses Year Year ago
... ...
6. Cost business management Year Year ago
... ...
7. Other income Year Year ago
Public ... ...
8. Other expenses Year Year ago
Public ... ...
9. Income tax expense current corporate Year Year ago
... ...

VII. Information additional for the items presented in the statements of cash flows

VIII. Other information

TABLE OF CONTENTS

(Signature, name)

 CHIEF ACCOUNTANT

(Signature, name)

Establishment, day ... month ... year ...

THE LEGAL REPRESENTATIVE

(Signature, name and seal)

 

Download file template sample notes to financial statements according to circular 133 here:

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3. How to set notes to financial statements

After reference sample notes to financial statements according to circular 133, AccNet will guide you how to set notes to financial statements a most detailed way.

mẫu thuyết minh báo cáo tài chính theo thông tư 133

3.1 principles and presents

Principles and present notes to financial statements is prescribed in the circular 133/2016/TT-BTC as following:

a) When performing financial reporting mandatory business to provide notes to financial statements according to the instructions in this circular.

b) notes to financial statements comply with circular 133, including the content below:

  • The information about the basis of preparation, presentation, financial statements and information about the accounting policies are selected and used for the transaction, and important events.
  • Provide the additional information has not been presented in the other financial statements, but necessary for the presentation of honest and reasonable about the financial situation, business results of the unit.

Nguyên tắc lập và trình bày

c) Need to present in a systematic way on the notes to financial statements. Business can be arbitrary arrangement of the order in the notes to financial statements in a manner consistent with the characteristics and peculiarities of the business according to the principle of each item on the balance sheet, the statement of business activities report cash flows need to be highlighted and lead to the related information in the notes to financial statements business. 

3.2 How to set the targets in the sample notes to financial statements

The only goal in sample notes to financial statements according to circular 133 be set as follows: 

I. Characteristics of business operations
1. Form of ownership of capital Depends on the type of business (corporation, company, limited liability company, partnership or private enterprise)
2. Business areas Specifies the operation of industrial production, trade, services, construction or combine multiple lines of business
3. Industry business The main business activities and characteristics of the products manufactured or services provided by the company
4. Production cycle, business casual If the cycle is longer than 12 months, please describe the production cycle and business average for the industry or field.
5. Characteristics of business operations in the financial year that affect the financial statements. The legal framework, market developments, operation details, business management, finance, mergers, merge, split, change the scale,... It affects the financial statements of the company.
II. Accounting period, the monetary unit used in accounting
1. The annual accounting period (start from the date of..../..../.... end on..../..../....) If the business has the financial year does not coincide with the calendar year, you must present clear start date and end date of the financial year.
2. The monetary unit used in accounting Is Vietnam dong currency or accounting be selected according to provisions of the law on accounting
III. Standards and accounting Regime applicable
Statement on the compliance with accounting Standards and accounting Regime applicable Clearly state whether the financial statements have been prepared and presented in an appropriate manner according to the standards and accounting system in Vietnam or not.
IV. The accounting policies applied
Exchange rates applied in accounting
  • Commercial bank regular business transactions.
  • Determine the rate of actual transactions apply to transactions arising in the period and the rates that apply when the item monetary assets and liabilities denominated in foreign currencies are revalued end of the period.
The principle of converting FINANCIAL statements of foreign currency into Vietnam Dong Establishment in foreign currency to English
Principles recorded in the account cash and cash equivalents Stated the basis for determining the cash equivalents
Accounting principles of financial investments a) with Respect to securities business:
  • The time recorded (for listed securities, specified as T + 0, or a number of other times).
  • Book value corresponding to the logical value or price of capital
  • Base to set up the room discount stock trading.
b) with Respect to the loan:
  • The loan can be re-evaluated to meet the definition of an item of monetary assets and liabilities denominated in foreign currency not?
  • Based on the allowance for doubtful for the loan.
c) with Respect to the investments in the joint venture, link
  • Date recorded first, with respect to the joint venture company, the link is to buy in the states is what day?
  • Principles for determining joint venture, link.
  • Base to set up the room of losses of investments in joint venture and associates. reasons determine the damage
d) with Respect to investments in equity instruments of other entities:
  • The carrying value of the investment in the other company to be valued at cost or in a way that other?
  • Base to set up the room of losses of investments in other companies.
e) The accounting method with respect to other transactions related to financial investment:
  • Stock swap.
  • Investment transactions in the form of capital contribution.
  • Transactions in the form of acquisition of the capital contribution.
  • Accounting for dividends to be paid in stock.
Accounting principles receivables
  • The standard classification of accounts receivable (customer receivables, receivable, internal receivables, other)?
  • Can track any original period remaining at the time of the report, former currency, no object?
  • There revaluation of receivables as defined amount of foreign currency is not?
  • How provision for doubtful debts.
Principles of inventory recorded
  • Inventory recorded at cost or net worth can be done.
  • Stated method of inventory valuation(weighted Average, first-out before, Real or retail Price).
  • Method of inventory accounting: Stating apply the method of inventory continuously, or method of inventory periodically.
  • Depreciation method inventory
Principles recorded and the depreciation method of fixed assets, fixed assets finance lease, investment property a) principles of accounting, fixed assets, tangible fixed assets intangible:
  • Accounting principles the account incurred after the initial recognition (the cost of upgrading, renovation, maintenance, repair).
  • Clearly state the method of depreciation of fixed assets.
  • Other regulations on the management, use and depreciation of fixed assets have been complied with, no?
b) principles of accounting of fixed assets finance lease:
  • Stated original price is determined how?
  • State the method of depreciation of fixed assets finance lease.
c) accounting principles, Real estate investment.
  • Original price BĐSĐT be recorded by any method?
  • State the method of depreciation BĐSĐT.
Accounting principles liabilities
  • Liabilities are classified as how?
  • The debt to pay get on track object term, the original term remaining on the date of the report and the bad?
  • The debts to be paid can be re-evaluated to meet the definition of an item of monetary assets and liabilities denominated in foreign currency not?
  • There is provision for debts to pay?
Principles of recognition and capitalization of expenses borrowers
  • Principles recorded borrowing costs: said borrowing costs are recognised in finance costs in the period when incurred or to be capitalized.
  • Capitalization rate is used to determine the borrowing costs are capitalized during the period.
Principles recorded equity
  • Capital contributed by the owner have been recorded according to the amount of capital actually contributed not?
  • Profits not distributed determines how?
Principles and methods of revenue recognition
  • Sales revenue and service delivery: Have fully met the requirements recorded revenue yet?
  • Income from construction contracts.
  • Principle revenue recognition financial activities.
  • The principles recorded other income
Principles of cost accounting
  • Cost of goods sold
  • Financial expenses
  • Cost business management
V. additional information for items presented in the statements of financial position
Requires businesses to analyze in detail the data presented in the reports, financial situation to help users report better understand the structure of assets and liabilities, liabilities, and equity. Unit values presented in section “additional information for items presented in the statement of financial position” is the unit of measurement used in financial statements. The data in column 'early states' based on data in column “end states” of notes to financial statements years ago. Data are reported in the column end of the year based on the following data:
  • Report on the financial situation of the current year.
  • Ledger general.
  • Window card detailed accounting or tables, respectively.
VI. Additional information for items presented in the report results of business activities
Requires businesses to analyze in detail the data to be reported in the report on the results of business activity to better understand the content of the item revenue. Unit values presented in section “additional information for items presented in the report results of business activities” is the unit of measurement used in reporting the results of business activities. Figures in the column “Years ago” is taken from the notes to the financial statements of the previous year. Data are reported in the column “year” based on:
  • Reporting the results of operations every year.
  • Ledger general.
  • Window card detailed accounting or tables, respectively.
VII. Additional information for items presented in the statements of cash flows
Requires businesses to analyze and present the data was shown in the cash flow statement to understand more about the factors that affect cash flow in the period. Unit price calculation presented in section “additional information for items presented in the statement of cash flows” is the unit used in the cash flow statement. Data recorded in the column “Years ago” is taken from the notes to financial statements year ago, the data recorded in the column “Year” is based on:
  • Reported cash flow this year.
  • Ledger general.
  • Window card detailed accounting or tables, respectively.
VIII. Other information
Business need to present the other important information (if any) in addition to the information presented aims to provide more other information if it considers that the need to help users understand the financial reports of the business has been presented, honest and reasonable.

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Thus, AccNet just the same you learn the contents of sample notes to financial statements according to circular 133 as well as the establishment narrative. Hopefully this article on useful with you in the implementation of good financial reports.

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