Accounting organization at the Institute of Occupational Health and Environment

- Funds have been recorded in advance	45
	- Estimated balance	forty six
2	Estimates are assigned during the year	47
3	Total used during the year (48= 44+47)	48
4	Total funds borrowed during the year (49= 50+51)	49
	- Amount recorded as loan or advance from state budget	50
	- Amount recorded as loan and state budget expenditure	51
5	The funds used by the unit are requested to be settled	52
6	Funding decreased during the year (53=54+55+56)	53
	- Submitted to state budget	54
	- Still have to pay state budget (55= 45+49-52-54-58)	55
	- Canceled estimate (56= 46+47-49-59)	56
7	Funds are allowed to be transferred to next year Use and settlement (57= 58+59)	57
	- Funds have been recorded in advance	58
	- Estimated balance	59
8	The disbursed amount and capital have not been accounted for in the state budget	60
B	SOURCE OF FEES ARE DEDUCTIVE TO LEAVE
first	Unused budget balance from previous year transferred to (61=62+63)	sixty one
	- Regular/autonomous funding	62
	- Irregular/uncontrolled funding	63
2	Estimates assigned for the year (64=65+66)	sixty four
	- Regular/autonomous funding	65
	- Irregular/uncontrolled funding	66

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Amount earned during the year (67=68+69)	sixty seven
	- Regular/autonomous funding	68
	- Irregular/uncontrolled funding	69
4	Total funds used during the year (70=71+72)	70
	- Regular/autonomous funding (71=62+68)	71
	- Irregular/uncontrolled funding (72=63+69)	72
5	The amount of used funds is requested to be settled (73=74+75)	seventy three
	- Regular/autonomous funding	74
	- Irregular/uncontrolled funding	75
6	Fund balance is allowed to be carried over to the following year use and settlement (76=77+78)	76
	- Regular/autonomous funding (77=71-74)	77
	- Irregular/uncontrolled funding (78=72-75)	78
C	OTHER SOURCES OF ACTIVITIES ARE LEFT
first	Unused budget balance from previous year transferred (79=80+81)	79
	- Regular/autonomous funding	80
	- Irregular/uncontrolled funding	81
2	Estimated assigned for the year (82=83+84)	82
	- Regular/autonomous funding	83
	- Irregular/uncontrolled funding	84

Amount earned during the year (85=86+87)	85
	- Regular/autonomous funding	eighty six
	- Irregular/uncontrolled funding	eighty seven
4	Total funds used during the year (88=89+90)	88
	- Regular/autonomous funding (89=80+86)	89
	- Irregular/uncontrolled funding (90=81+87)	90
5	The amount of used funds is requested to be settled (91=92+93)	91
	- Regular/autonomous funding	92
	- Irregular/uncontrolled funding	93
6	Fund balance is allowed to be carried over to the following year use and settlement (94=95+96)	ninety four
	- Regular/autonomous funding (95=89-92)	95
	- Irregular/uncontrolled funding (96=90-93)	96

Established, date......month......year.........

Preparer Chief Accountant Head of unit

Name of superior agency: Ministry of Health Form B04/BCTC

Reporting unit: Institute of Occupational and Environmental Health

(Issued according to Circular No. 107/2017/TT-BTC dated October 10, 2017 of the Ministry of Finance)

NOTES TO THE FINANCIAL STATEMENTS

For the fiscal year ending December 31, 2019 Chapter: 023

I. General information

Unit Institute of Occupational Health and Environment Establishment Decision No. 370/QD-BYT dated April 24, 1982 Name of immediate superior agency: Ministry of Health

Belonging to a level 1 unit:

Type of unit: 01.HCSN unit with partial autonomy for regular expenses Decision on financial autonomy No. 589 dated January 23, 2018 of the Ministry of Health Main functions and tasks of the unit:

Functions of scientific research, staff training, professional direction at lower levels, health education communication, international cooperation and provision of scientific and technical services on Occupational Health Hygiene, environmental hygiene and health, school health, accident and injury prevention, and proposals to advise the Ministry of Health on issues related to specialized fields

II. Basis for preparing financial statements

The Unit's financial statements are prepared according to the guidance of the administrative and public accounting regime issued under Circular No......dated...../...../2017 of the Ministry of Finance. .

The financial statements are presented in Vietnam Dong. Accounting policies are applied consistently throughout the accounting periods presented in the financial statements.

This financial report is for the accounting unit itself and does not include information from subordinate accounting units.

The financial statements of the unit have been approved by......... for issuance on.... /.... /........

III. Additional information for items presented in the Statement of Financial Position

Currency: Dong

1. Money

Detail

Year-end number	First number of the year
- Cash	2,212,277,073	2,536,155,051

168,250,429	672.248.373
- Bank deposits	12.845.148.210	13,487,983,017
- Money is being transferred	1,162,282,648	1,318,927,600
Total money:	16,387,958,360	18,015,314,041

- Treasury deposits

2. Other receivables

Detail

Year-end number	First number of the year
a. For now:
- Temporary spending on increased income
- Temporary expenditure from advance estimate
- Nothing else for now
b. Advances to employees	15,430,028,916	14,563,071,316

c. Value added tax deducted:


- For goods and services
- For fixed assets
d. Prepaid expenses
D. Deposit, deposit, deposit	79,250,000
e. Other receivables	3,608,355,090	3,011,542,960
- Interest must be collected
- Dividends/profits receivable
- Fees and charges must be collected
- Other Receivables	3,608,355,090	3,011,542,960
Total other receivables:	19,117,634,006	17,574,614,276

3. Inventory

Detail

Year-end number	First number of the year
- Raw materials, materials	163,620,800
- Tools
- Cost of production, business and services in progress
- Product
- Goods
Total inventory:	163,620,800

4. Fixed assets

The entity's fixed assets are presented at historical cost (original cost); remaining value =

Original price minus (-) accumulated depreciation and amortization value.

details

total	Tangible fixed assets	Intangible fixed assets
Original price	263.843.340.224	159.611.387.224	104,231,953,000
Balance at the beginning of the year	242.540.550.146	138.308.597.146	104,231,953,000
Increase during the year	22.108.151.262	22.108.151.262
Decrease during the year	805.361.184	805.361.184
Depreciation value, Accumulated depreciation	80.977.051.874	78.146.253.874	2,830,798,000
Final remaining value year	182.866.288.350	81.465.133.350	101.401.155.000

Expense item

5. Construction in progress

Detail

Year-end number	First number of the year
a. Purchasing fixed assets
b. Construction is unfinished	10,000,000,000	6,291,035,000
c. Upgrading fixed assets
Total value of unfinished construction	10,000,000,000	6,291,035,000

6. Other assets

Detail

Year-end number	First number of the year
Total value of other assets

7. Must repay loan

Detail

Year-end number	First number of the year
- Short-term loans
- Long-term loans
Total loans

8. Temporary collection

Detail

Year-end number	First number of the year
- Operating expenses in money		6,066,000
- Foreign aid and loans
- Temporary collection of fees and charges
- Advance estimate
- Other temporary collection
Total amounts temporarily collected during the year		6,066,000

9. Special funds

Detail

Year-end number	First number of the year
Special funds
Total special funds

Detail

Year-end number	First number of the year
a. Granted by state budget	188.839.876.712	172.619.979.513
- Residual value of fixed assets	185.516.654.712	169.296.757.513
- Raw materials, materials, tools, equipment inventory	3,323,222,000	3,323,222,000
b. Foreign aid and loans	5,063,641,699	5,573,354,758
- Residual value of fixed assets	5,063,641,699	5,573,354,758
- Raw materials, materials, tools, equipment inventory
c. Fees are deducted, leave
- Residual value of fixed assets
- Raw materials, materials, tools, equipment inventory
d. Investment capital for capital construction
Total unrecorded advances received	193.903.518.411	178.193.334.271

11. Other liabilities

Detail

Year-end number	First number of the year
a. Amounts payable based on salary:
- Social insurance
- Health Insurance
- Union funds
- Unemployment insurance
b. Amounts payable to the state	999.991.477	937.819.884
- VAT must be paid	194.605.570	381.620.229
+ Output VAT	194.605.570	381.620.229
+ VAT on imported goods
- Fees and charges
- Corporate income tax	805.385.907	556.199.655
- Personal income tax
- Other taxes
- Other amounts payable to the state
c. Must pay employees
- Must pay civil servants and public employees
- Must pay other employees
d. Receipts and payments on behalf	3,292,388,253	6,493,960,916
D. Receive deposits, deposits, and bets
e. Other liabilities	5,177,783,049	6,776,363,017
Total other liabilities	9,470,162,779	14.208.143.817

Detail

Year-end number	First number of the year
- Granted by the State budget
- Capital
- Other
Total business capital

13. Funds

Detail

Year-end number	First number of the year
- Bonus fund	36,308,720	144,748,920
- Welfare Fund	1,265,816,790	1,432,110,613
- Income supplement fund	2,782,928,840	4,662,186,704
- Career development fund	3,460,476,511	2,241,641,733
- Income stabilization reserve fund	1,500,000,000
Total funds	9,045,530,861	8,480,687,970

14. Other net assets

Detail

Year-end number	First number of the year
- The exchange rate differences
- Sources of salary reform
- Other net assets
Total other net assets

15. Fluctuations of capital resources

Only

pepper

Items belonging to capital sources

Economic capital source

joint

Difference

billion difference

price

Surplus (deficit)

plan

Funds

Sources of money reform

wage

Other

Add

Beginning balance

year

21,983,314,559

8,480,687,970

30,464,002,529

Increase

year

32,971,024,209

10,836,648,680

43.807.672.889

Reduce

year

20,866,860,483

10.271.805.789

31.138.666.272

Surplus

end of the year

34,087,478,285

9,045,530,861

43.133.009.146

- Other explanations about capital sources (reasons for increase or decrease,...)

Accounting organization at the Institute of Occupational Health and Environment - 19

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