Legal documents include:
- Financial report for the last 3 years (Audited or unaudited);
- Accumulated balance / account balance / accrued balance;
- Detailed list of accounts or detailed books and summary of accounts
In case the financial statements have not been audited / audited, request the enterprise to provide the following additional documents:
- Bank inventory record (TK111) and bank balance comparison (TK112);
- Investment contracts, investment decisions of trading securities, held-to-maturity investments and detailed books of TK121, TK128;
- Detailed book of TK131 (outstanding and outstanding balance) and attached with confirmation letter / written record of the customers credit;
- Detail book of TK136, TK138. Provide invoices / documents / contracts related to expenses recorded in Account 138; contracts relating to internal revenues;
- List of inventories (TK151, TK152, TK153… TK158) / attached with invoices / documents or economic contracts showing unit price / value of inventory;
- Detail book TK141. Invoices / vouchers / contracts related to expenses recorded in TK141;
- List of fixed assets inventory (TK211, TK212), including fixed assets that have expired but are still in use or pending liquidation;
- List of investment properties / detailed book TK217 (classification of real estate for sale, lease, construction of projects);
- Detailed book of TK221 / TK222 / TK228 and attached to the minutes of the balance of the balance of capital, assets of subsidiaries, associates, joint ventures…;
Note: For long-term portfolios are bonds, stocks, assets or valuable papers. The company must provide detailed documents, purchase and sale contracts of bonds, stocks, .... Include:
- The list of provisions against devaluation corresponding to TK2291 - Discount of trading securities; TK2292 - Discount of receivables; TK2293 - Inventory discount. In the list of provision for receivables, the accountant classifies the term of the debts, at the same time provides documents proving (if any) that the customer, the company ... is completely insolvent;
- Detailed list / book of basic construction cost TK241. Invoices / documents / contracts related to expenses recorded in Account241;
- Detail book of prepaid expenses - Account 242 (corresponding to class 2 account). List of allocation tools attached. Invoices / documents related to expenses recorded as prepaid expenses;
- Detail book of deferred income tax TK243;
- Detail book of pledge, mortgage, escrow, deposit TK244 (classification of pledge, mortgage, escrow, short-term or long-term deposit) / attached to the record, confirmation letter of the receivers balance pledge, deposit ...;
- Detail book of accounts payable to the seller TK331 (outstanding balance and balance) and attached with confirmation letter / record confirming the suppliers debt;
- Detailed book of TK333 (corresponding to class 2 accounts);
- Detail books of TK334, TK335, TK336, TK338… Invoices / documents / contracts related to expenses recorded in prepaid expenses, internal payables and other payables;
- A detailed book of "Loans and financial leases - TK341" (classification of short-term and long-term loans and financial leases), attached with confirmation letter / record of balance reconciliation at credit institutions, application positions and individuals that enterprises are appropriating capital;
- Detailed book of TK344 - deposit and deposit receipt, attach the confirmation letter / record of balance reconciliation at the credit institutions, units, and individuals that the enterprise is accepting depositing, depositing on;
- Detail book of TK347 / TK352 / TK353 / TK356 / TK357… Invoices / documents / contracts related to payables are recorded in the above accounts.