CONSOLIDATED BALANCE SHEET

As at 31 December

Code	ASSETS	Note	2021 VND	2020 VND
100	CURRENT ASSETS		7,276,291,649,429	3,978,192,126,939
110	Cash and cash equivalents	3	427,652,730,904	509,995,350,873
111	Cash		427,652,730,904	289,995,350,873
112	Cash equivalents		-	220,000,000,000
120	Short-term investment		4,362,000,000,000	2,302,000,000,000
123	Investments held to maturity	4	4,362,000,000,000	2,302,000,000,000
130	Short-term receivables		187,458,077,176	217,396,300,223
131	Short-term trade accounts receivable	5	44,653,507,005	44,753,555,075
132	Short-term prepayments to suppliers	6	86,006,714,411	15,505,616,232
136	Other short-term receivables	7	94,287,650,528	157,278,122,406
137	Provision for doubtful debts - short-term		(37,489,794,768)	(140,993,490)
140	Inventories	8	2,204,077,707,734	834,134,886,038
141	Inventories		2,204,077,707,734	834,430,472,995
149	Provision for decline in value of inventories		-	(295,586,957)
150	Other current assets		95,103,133,615	114,665,589,805
151	Short-term prepaid expenses	9(a)	41,798,660,110	39,702,860,677
152	Value added tax (“VAT”) to be reclaimed	14(a)	52,802,271,176	74,460,526,799
153	Tax and other receivables from the State	14(a)	502,202,329	502,202,329
200	LONG-TERM ASSETS		3,795,829,685,496	4,739,288,564,672
210	Long-term receivable		3,000,000	3,000,000
216	Other long-term receivables		3,000,000	3,000,000
220	Fixed assets		3,405,623,289,945	3,955,428,596,723
221	Tangible fixed assets	10(a)	3,366,688,086,806	3,899,631,024,527
222	Historical cost		15,104,050,606,596	14,272,460,795,228
223	Accumulated depreciation		(11,737,362,519,790)	(10,372,829,770,701)
227	Intangible fixed assets	10(b)	38,935,203,139	55,797,572,196
228	Historical cost		153,100,963,527	146,711,262,372
229	Accumulated amortisation		(114,165,760,388)	(90,913,690,176)
240	Long-term asset in progress		66,117,926,735	760,955,297,273
242	Construction in progress	11	66,117,926,735	760,955,297,273
260	Other long-term assets		324,085,468,816	22,901,670,676
261	Long-term prepaid expenses	9(b)	310,558,758,401	17,258,713,922
262	Deferred income tax assets	18	13,526,710,415	5,642,956,754
270	TOTAL ASSETS		11,072,121,334,925	8,717,480,691,611

Code	RESOURCES	Note	2021 VND	2020 VND
300	LIABILITIES		3,594,024,059,539	2,391,033,021,663
310	Short-term liabilities		3,186,610,542,693	2,050,151,784,755
311	Short-term trade accounts payable	12	794,797,289,361	709,126,800,176
312	Short-term advances from customers	13	285,547,357,483	118,183,078,862
313	Tax and other payables to the State	14(b)	94,738,342,896	31,066,794,231
314	Payable to employees		187,588,949,913	98,041,055,868
315	Short-term accrued expenses	15	553,156,963,463	126,023,426,538
319	Other short-term payables	16	386,497,523,838	127,381,799,366
320	Short-term borrowings	17(a)	689,162,951,336	685,406,563,747
322	Bonus and welfare fund	19	195,121,164,403	154,922,265,967
330	Long-term liabilities		407,413,516,846	340,881,236,908
338	Long-term borrowings	17(b)	2,676,343,532	137,062,222,093
343	Fund for scientific and technological development	20	404,737,173,314	203,819,014,815
400	OWNERS’ EQUITY		7,478,097,275,386	6,326,447,669,948
410	Capital and reserves		7,478,097,275,386	6,326,447,669,948
411	Owners’ capital	21, 22	5,294,000,000,000	5,294,000,000,000
411a	- Ordinary shares with voting rights		5,294,000,000,000	5,294,000,000,000
414	Owners’ other capital	22	3,665,420,000	3,665,420,000
418	Investment and development fund	22	965,858,273,232	418,967,418,595
421	Undistributed earnings	22	1,187,985,397,644	583,467,405,249
421a	- Undistributed post-tax profits of previous years		106,429,344,547	110,778,820,045
421b	- Post-tax profits of current year		1,081,556,053,097	472,688,585,204
429	Non-controlling interests	23	26,588,184,510	26,347,426,104
440	TOTAL RESOURCES		11,072,121,334,925	8,717,480,691,611