Name: VÕ PHƯƠNG QUỲNH

Student ID: 31211021197

Class: ADC03
List 3 and only 3 unusual points regarding Vinamilk's 2017 consolidated financial
statements and explain briefly why they are considered unusual.
1. In the first financial report table, the stock trading in 2017 at the end of the period
decreased by about 2,000,000 compared with the beginning, but allowance for a decline in
the value of investments in securities increased by about 175,000,0000. This is unusual
compared to the figures in the previous period. In the previous period, when the number of
trading stocks increased, the allowance would increase too.
2. In Table 2, the amount of 190,000,000,000 lost from held-to-maturity investments,
considering, the financial statements of the years before and after 2017, Vinamilk always
keeps this range in a positive number. But at the end of this year, the number
190,000,000,000 returns to 0.
3. In table 2, long-term receivables from customers are not available at the beginning of the
period. This item appeared in 2017, the previous reports did not mention this item.