A.

SHORT-TERM ASSETS A LIABILITIES

I. Cash and cash equivalents I Short-term liabilities
1 Cash 1 Short-term loans and debts
2 Cash equivalents 2 Seller short-term liabilities
II. Short-term investment 3 Advances from customers
1 Short-term investment 4 Taxes payable to State Treasury
2 Provisions for short-term investment securities (*) 5 Payables to employees
III
. Short-term receivables 6 Accrued expenses
1 Accounts receivable – trade 7 Inter-company payables
2 Prepayments to suppliers 8 Payable under the construction schedule
3 Inter-company receivables 9 Other payables
1
4 Receivable under the construction schedule 0 Provisions for short-term liabilities
1
5 Other receivables 1 Welfare and reward fund
6 Provision for bad receivables (*) II Long-term liabilities
IV
. Inventories 1 Seller long-term liabilities
1 Inventories 2 Internal long-term liabilities
2 Provision for devaluation of stocks (*) 3 Other long-term payables
V. Other current assets 4 Long-term loans and debts
1 Short-term prepayments 5 Deferred tax liabilities
2 Deductible value added tax 6 Provision for unemployment benefit
3 Taxes payable to State Treasury 7 Provision for long-term liabilities
4 Premises
5 Other current asset    
B. LONG-TERM ASSETS B EQUITY (400=410+430)
I. Long-term receivable I Owners’ equity
II Fixed assets 1 Contributed capital
1 Tangible fixed assets 2 Stock capital surplus
   – Cost 3 Other equity
   – Accumulated depreciation (*) 4 Budget stock
2 Financial lease fixed assets 5 Difference of asset revaluation
   – Cost 6 Foreign exchange differences
   – Accumulated depreciation (*) 7 Investment and development funds
3 Invisible fixed assets 8 Financial contingencies fund
   – Cost 9 Other funds of owners’ equity
1
   – Accumulated depreciation (*) 0 Unappropriated profits
1
4 Construction in progress 1 Construction investment resources
1
III Investment property 2 Corporation arrangement support fund
IV Long-term investment II Other funds
1 Investment in subsidiary companies 1 Finance
4 Provisions for short-term investment securities (*) 3 Fixed assets formation finance
V Other long-term assets    
1 Long-term prepayments    
  TOTAL ASSETS    
      TOTAL RESOURCES