Analyze at least three items on the firms balance sheet that investors have to pay a close attention to. Why? Discuss whether the firms performance related to these items appeared to be improving, deteriorating, or remaining stable This is some analysis,hope it can help. I have to do the Written Project, this will be include in my report,so please answer clearly.Thank you Compared to 2017, the total assets of the company reached more than VND 29,000 billion, up 19%. Short-term and long-term financial investments increased at 27% and 23% respectively. Inventories increased by 31% to over VND 1,000 billion at the end of 2018. Fixed assets reached over VND 6,000 billion, up 24%. Equity reached over VND 14,000 billion, an increase of more than VND 1,500 billion compared to the previous year. Short-term debt increased by more than VND 3,000 billion (30%), reaching over VND 14,000 billion in 2018. Besides, long-term receivables decreased by 53%, equivalent to VND 121 billion and long-term debt decreased by 20%, equivalent to 130 billion. Thus, in order to finance finance, purchase fixed assets, inventory and invest in other long-term assets, in addition to using increased equity, the company also borrowed a large amount of short-term debt. to serve the activities of the company 

CONSOLIDATED BALANCE SHEET As at 31 December 2018 Unit: VND ASSETS Codes Notes Closing balance Opening balance 5 100 110 111 112 120 123 130 131 6 18,406,087,226,041 3,925,727,206,293 2,682,437,141,849 1,243,290,064,444 5,568,623,727,137 5,568,623,727,137 6,426,946,279,074 5,561,545,801,834 218,427,501,076 251,954,356,007 16,059,937,820,645 3,480,659,514,788 1,886,435,218,720 1,594,224,296,068 4,379,446,212,073 4,379,446,212,073 6,151,782,399,408 5,038,378,935,917 95,340,696,039 431,581,193,340 132 134 135 136 137 910,049,188 658,775,479,875 (264,666,908,906) 767,000,371,499 (180,518,797,387) 10 140 141 149 1,340,687,216,347 1,401,302,666,378 (60,615,450,031) 1,020,212,423,590 1,024,043,952,523 (3,831,528,933) 150 151 152 153 11 1,144,102,797,190 962,477,975,930 138,812,602,015 42,812,219,245 1,027,837,270,786 759,948,049,853 156,145,888,056 111,743,332,877 12 200 11,350,979,923,527 109,788,240,927 A. CURRENT ASSETS I. Cash and cash equivalents 1. Cash 2. Cash equivalents II. Short-term financial investments 1. Held-to-maturity investments III. Short-term receivables 1. Short-term trade receivables Short-term advances to suppliers 3. Receivables from construction contracts under percentage of completion method Short-term loan receivables 5. Other short-term receivables 6. Provision for short-term doubtful debts IV. Inventories Inventories Provision for devaluation of inventories Other short-term assets Short-term prepayments Value added tax deductibles 3. Taxes and other receivables from the State budget NON-CURRENT ASSETS Long-term receivables Long-term trade receivables Long-term loans receivable Other long-term receivables Provision for long-term doubtful debts II. Fixed assets 1. Tangible fixed assets - Cost . Accumulated depreciation 2. Finance lease assets - Cost - Accumulated depreciation Intangible assets - Cost - Accumulated amortisation III. Long-term assets in progress 1. Long-term construction in progress IV. Long-term financial investments 1. Investments in associates 2. Equity investments in other entities 3. Provision for impairment of long- term financial investments V. Other long-term assets Long-term prepayments Deferred tax assets Goodwill TOTAL ASSETS (270=100+200) 210 211 215 216 8,939,739,075,221 231,657,122,488 161,551,680,000 392,794,707 164,124,620,038 (54,729,173,818) TOZ FT 8 124,834,616,306 (54,729,173,818) 13 3. 14 228 227 229 240 242 250 252 253 254 6,513,735,578,258 5,207,125,950,106 9,471,984,147,609 (4,264,858, 197,503) 3,024,593,397 5,208,542,803 (2,183,949,406) 1,303,585,034,755 1,915,362,421,263 (611,777,386,508) 1,174,778,083,753 1,174,778,083,753 2,202,466,649,730 1,676,231,689,527 793,360,844,792 (267,125,884,589) 5,247,285,021,701 4,585,493,059,313 8,260,173,587,144 (3,674,680,527,831) 3,656,116,414 4,702,426,443 (1,046,310, 029) 658,135,845,974 1,117,419,385,566 (459,283,539,592) 805,559,896,217 805,559,896,217 1,783,369,007,284 1,333,704,438, 239 749,259,852,282 (299,595,283,237) 15 17 260 11 871,868,027,531 811,433,621,590 60,434,405,941 18 1,350,211,370,859 986,963,791,569 37,229,856,110 326,017,723,180 29,757,067,149,568 261 262 269 270 3. 19 24,999,676,895,866 The notes are an integral part of these consolidated financial statements FPT CORPORATION FPT Cau Giay Building, Duy Tan Street Dich Vong Hau Ward, Cau Giay District Hanoi, Vietnam FORM B 01-DN/HN Issued under Circular No. 202/2014/TT-BTC dated 22 December 2014 of the Ministry of Finance CONSOLIDATED BALANCE SHEET (Continued) As at 31 December 2018 Unit: VND RESOURCES Codes Notes Closing balance Opening balance 300 310 311 312 313 314 14,982,096,384,457 14,451, 149,990,521 2,510,114,267,322 418,652,248,691 411,222,366,924 11,761,300,662,093 11,100,344,738,740 2,279,172,467,047 561,261,495,876 320,421,087,431 315 1,191,302,627,829 837,956,702,415 46,561,518,663 830,413,330,203 918,418,793,263 20,380,725,175 317 1,610,921,248,698 341,063,193,828 6,598,868,849,348 1,293,630,917,628 439,490,212,823 4,116,988,708,324 321 24 31,354,115,546 453,132,851,257 530,946,393,936 II. 6,051,424,047 314,115,576,923 660,955,923,353 40,000,000,000 47,796,539,629 1,525,469,921 565,209,817,637 46,805,654,155 108,962,237,984 366,793,322,852 LIABILITIES Current liabilities Short-term trade payables Short-term advances from customers Taxes and amounts payable to the State budget Payables to employees Short-term accrued expenses Payables relating to construction contracts under percentage of completion method Short-term unearned revenue 8. Other current payables 9. Short-term loans and obligations under finance leases 10. Short-term provisions 11. Bonus and welfare funds Long-term liabilities 1. Long-term advances from customers Long-term unearned revenue Other long-term payables 4. Long-term loans and obligations under finance leases Deferred tax liabilities Long-term provisions Scientific and technological development fund EQUITY Owners' equity Owners' contributed capital - Ordinary shares carrying voting rights 2. Share premium Other owner's capital Treasury shares Foreign exchange reserve Investment and development fund Other reserves 8. Retained earnings - Retained earnings accumulated to the prior year end - Retained earnings of the current year Non-controlling interests II. Other resources and funds 1. Subsidised funds TOTAL RESOURCES (440=300+400) 342 24 335,327,364 7,857,755,298 192,096,283 2,853,492,585 3,378,507,298 192,096,283 NO 26 400 410 411 4112 412 414 415 14,774,970,765,111 13,238,376,233,773 14,772,220,765,111 13,235,626,233,773 6,136,367,720,000 5,309,611,050,000 6,136,367,720,000 5,309,611,050,000 49,465,703,201 49,465,703,201 667,035,271,273 287,829,523,052 (823,760,000) (823,760,000) 14,965,650,460 10,358,539,447 222,962,521,203 171,160,597,046 87,230,283,704 87,230,351,424 5,293,166,046,073 5,511,408,650,206 3,515,481,219,969 3,323,086,196,728 417 418 420 421 421a 4210 429 430 431 440 1,777,684,826,104 2,301,851,329,197 2,750,000,000 2,750,900,000 29,757,067,149,568 CNG TY TN - c PHN 2,188,322,453,478 1,809,385,579,397 2,750,000,000 2,750,000,000 24,999,676,895,866 4 AAN