La D, khu D I, phuong Phu Thuong, quan Tay H6, Ha N9i(Cdc thuyet minh tit trang J 0 din (rang 37 fa mo! b9 phdn hop thanh cua bao cao tar ehinh t6ng hop)

BANG CAN DOl KE ToAN TONG H<)P

BAO CAO TAl CHiNH TONG H<JPCho nam ali chfnh k~t thuc ngay 31/12/2013

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BAN SAOCoe¥Ol-IN

'" '-CONG TY MI;:.. TONG CONG TY MAY DONG Ll/C VA MAY NONG NGHIl):r

VII):T NAM - CONG TY TNHH

T:;tingay 31 thang 12 nam 2013Ban vi tinh: VND

TAl SANMil Thuyet

31112/2013 0110112013s8 minh

A- TAI SAN NGA.NH~N 100 2,248,955,753,625 2,831,519,856,601(100 = 110+120+130+140+150)

1- Ti~n va cac khoan tuong durrng ti~n 110 4. 813,646,534,391 654,510,311,945I. Ti~n 11I 248,126,534,391 137,476,441,9712. Cac khoan nrong duong ti~n 112 565,520,000,000 517,033,869,97411- Cac khoan d§u to' tai ehinh ng~n han 120 5. 8,201,800,000 22,531,713,784I. B~u tu ngan han 121 8,201,800,000 22,531,713,7842. Du phonggiamgia d~unr ngan han 129 - -III- Cac khoan phai thu ng~n han 130 531,382,007,561 1,126,229,905,471I. Phai thu cua khach hang 131 517,681,347,685 360,368,663,0582. Tra truce cho nguoi ban 132 57,943,555,388 53,032,284,7835. Cac khoan phai thu ngfu han khac 135 6. 90,285,143,395 761,018,244,5376. DlJ phong cac khoan phai thu kho doi ""'-','JJ.9._ ,_,_l:.~..__ (134,528,03 §,907) (48,189,286,907)IV- Hang t(in kho ~ CVC TH~ff,TP SiA J\ ();"'--"""85~,93 , 'i8,549 988,469,405,923I. Hang tbn kho TTEP ];l-f.LJ'i If )t>~l' ,}d\}I ell [2,llUB 70,454,878 988,469,405,9232. Dl,J'phong giam gia hang tbn kho r '1!'9 :01t ~,934,936,329) -V- Tai san ng~n han khae ,,1- 0

~~, 3,8,789,893,124 39,778,519,478: ,~ 2-)

~

L Chi phi tra truo-cng~n h~ J V 12,481,057,576 1,586,465,6692. Thu~ GTGT duQ'ckh~u tn'}' I 1,1101 i lh$_;e j 1,717,981,235 34,451,572,1993. Thu~ va cac khoan khac phai thu Nha nilall 154 i 997,636,708 599,544,422

eliHi san ng~n h~n khac i

" ,', I~G *: 4. ' A~,g-.,--J{}.._ ~~,~'~~'~:':'J3,593,217,605 3,140,937,188

~IB- TAl SAN DAI H~N 200 3,135,257,498,794 2,477,598,884,192

(200 = 210 + 220 + 240 + 250 + 260)1- Cae khoan phai thu dai h:;tn 210 749,281,064,551 -4. Phai thu dai h.;mkhac 218 II. 749,281,064,551 -11- Tai san e8 djnh 220 753,707,588,736 864,166,836,4131. Hi san c6 djnh hUllhlnh 221 12. 717,242,286,231 824,534,298,614- Nguyen giG 222 979,976,269,448 1,007,604,781,990- GiG trj hao mon luy ki 223 (262,733,983,217) (J83,070,483,376)3. Hi san c6 djnh vo hlnh 227 13. 7,703,067,691 19,653,061,429- Nguyen giG 228 7,834,759,138 19,996,240,269- GiG trj hao 111011 luy ki 229 (131,691,447) (343,178,840)4. Chi phi xay d\mg CO' ban dO-dang 230 14. 28,762,234,814 19,979,476,370III- B~t dQng san d§u tlf 240 15. 37,314,021,854 37,983,731,054- Nguyen giG 241 44,526,541,340 44,526,541,340- GiG trt hao mon luJ'jki 242 (7,212,519,486) (6,542,810,286)

IV- Cae khoan d§u tu' tai chinh dai hl;1D 250 1,532,826,107,616 1,530,601,848,2671. B~u tu vao cong ty con 251 16. 1,116,935,598,281 1,077,556,278,4562. B~u tll'vao cong ty lien k~t, lien doanh 252 17. 449,237,833,000 431,566,347,000.., D~u tll'dai h~n khac 258 18. 29,191,500,000 44,830,716,000.).

4. D\r phong giam gia d~u tn tai chinh dai Iwn 259 19. (62,538,823,665) (23,351,493,189)V- Hi san dai hl;lnkhae 260 62,128,716,037 44,846,468,4581. Chi phi tra truo'c dai h~n 261 20. 62,068,716,037 44,786,468,4583, Hi san dai han kMc 268 60,000,000 60,000,000

TONG CQNG TAl SAN (270 = 100 + 200) 270 5,384,213,252,419 5,309,118,740,793

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Page 1

CONGTYMIj:"TONG CONG TY MAY DQNG Ll/C vA MA Y NONG NGHI~PVI~T NAM - CONG TY TNHH

La D, khu D 1, phuong Phu Thuong, quan Tay H6, Hit N9i(Cdc thuyh minh tir Irang 10 din trang 37 /a m91b9 phdn h9P thanh cua bdo cao fai chinh 16ngh9P)

BAOCAO TAl CHINH TONG H<;1PCho nam tai chinh k~t thuc ngay 31112/2013

MAU B 01- DN

BANG CAN eOI KE ToAN TONG HQP (TIEP THEO)£)011 vi tinh: VND

---

NGUON VON Mil Thuyet "31112/2013 0110112013J.so minh

A- NQ PHAI TRA (300 = 310 + 330) 300 126,894,491,439 99,848,127,299

1- NQ'ngin han 310 126,874,491,439 99,848,127,299

2. Phai tra eho ngiroi ban 312 27,128,679,105 23,557,000,932

3. Ngiroi mua tra ti~n truce 313 27,231,015,496 30,976,914,918

4. Thu6 va cac khoan phai nQPNha mroc 314 21. 55,014,386,405 2,710,176,602

5. Phai tra nguoi lao dQng 315 4,303,763,759 14,283,862,126

6. Chi phi phai tra 316 22. 3,637,352,540 4,423,651,600

9. Cac khoan phai tra, phai nQP ngan han khac 319 23. 1,298,956,624 21,229,861,071

11. Quy khen thuong va phuc loi 323 8,260,337,510 2,666,660,050

11- NQ'dai h~n 330 20,000,000 -3. Phai tra dai han khac

.,.,., 20,000,000.).).) -B- VON cnu so HiJ'V(400 = 410 + 430) 400 5,257,318,760,980 5,209,270,613,494

I- van chii so' hiru 410 24. 5,257,318,760,980 5,209,270,600,701

I. V6n dftu tu cua chu sa hflu 411 4,452,557,718,910 4,181,096,400,432

2. Thang du v6n c6 phan 412 - -3. V6n khac cua chu sa hffu 413 - -4. C6 phi~u auv 414 - -5. Chenh lech danh gia lai tai san 415 - -6. Chenh l~ch tY gill.h6i doai 416 - -7. Quy dftu tu phat tri~n 417 754,952,214,644 397,755,685,0418. Quy dl,!phOng tai chinh 418 - 278,399,568,5679. Quy khac thuQc v6n ehu sa hu'U 419 - -10. Lqi nhu~n sau thu~ chua phan ph6i 420 - 297,814,399,54811. Ngu6n v6n d~u tu XDCB 421 - 5,008,548,58912. Quy h6 trQ's~p x~p doanh nghi~p 422 49,808,827,426 49,195,998,5241I- Nguan kinh phi, quy khac 430 - 12,7931. Ngu6n kinh phi 432 - 12,793

2. Ngu6n kinh phi da:hlnh thanh TSCD 433 - -TONG C<)NG NGVON VON (440 =300+400) 440 5,384,213,252,419 5,309,118,740,793

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NgU'l')'iI~p biSu K~ toan tnro'ng

Vii Thj HBng H~nh Vii Til' Cong

Page 2

A 'CONGTYM~

"'TONG CONGTY MAy DONGLVC VA MAy NONGNGHIEP.... . . . .VIJ/:TNAM - CONGTY TNHH

La D, khu D1, phuong Phu Thirong, quan Tiiy H6, Hit N9i

(Cdc thuyet minh tir trang 10 din trang 37la mot bp phdn h9P thanh cua bao eao tai chinh t6ng hop)

BAo cAo TAl CHiNH TONGH()P

Cho nam tai chinh k~t thuc ngay 31112/2013

MAU B02- DN

BAo cAo KET QuA HO~ T DQNG KINH DOANH TONG HQP

Nam 2013

Dan vi tinh: VND

-,

CHi TIEU Mas6 Thuy~tNam 2013 Nam 2012minh

1. Doanh thu ban hang va cung dp djch v\l 01 25. 1,307,982,766,439 1,486,263,506,4302. Cac khoan giam tnr doanh thu 02 25. 244,678,181 429,080,0003. Doanh thu thuin v~ ban hang 10 25. 1,307,738,088,258 1,485,834,426,430

va cung dp djch v\l (10=01-02)_, 4. Gia vf>nhang ban 11 26. 1,360{223,447,522 1,450,796,210,2075. LQ'inhuan g{)pv~ ban hang va cung c~p djch V\l 20 (52,485,359,264) 35,038,216,223

. 6, Doanh thu hoat dOngtai chinh 21 27. 497,129,256,230 389,523,209,8047. Chi phi tai chinh 22 28. 40,921,973,624 (3,409,991,685)

Trang iJo: Chi phi liii vay 23 1,750,000 -8. Chi phi ban hang 24 56,922,479,248 55,248,624,8599. Chi phi quan Iy doanh 'hi~p 25 166,988,796,433 101,105,813,89310. LQ'inhu~n thuin tii l. < t dQng kinh doanh 30 179,810,647,661 271,616,978,960

{30= 20+(21-22)-(24+2S)}11. Thu nhap khac 31 10,501,184,092 8,174,576,44612. Chi phi khac 32 20,021,948,300 2,691,597,04513. LQi nhuan khac (40=31-32) 40 29. (9,520,764,208) 5,482,979,401

14. Tang IQinhu~n k@toan truoc thu~ (50=30+40+41) 50 170,289,883,453 277,099,958,361

15. Chi phi thue TNDN hien hanh 51 30. - -16. Chi phi thu~ TNDN hoan lai 52 - -17. LQ'inhuan sau thu~ TNDN (60=50-51-52) 60 170,289,883,453 277,099,958,361

sf>trich vao cac guy 60,029,672,036 -sf>nOpvao Ngan sach thea IT 187/2013 110,260,211,417 -

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Vii Thj HAng Hlimh Vii Til' Cong

NgU'c)'iI~p bi~u K~ toan tmo'ng

CJ/!ft~/

3

CONGTYM~

TONG CONG TY MAY DQNG Ll/C vA MAY NONG NGHI~PVI~T NAM - CONG TY TNHH

BAD CAD TAl CHiNH TONG H(1PCho nam tai chinh k~t thuc ngay 31/12/2013

La D, khu D1, phuong Phu Thuong, quan Tay H6, Ha N9i(Cdc thuyet minh tir trang 10 din trang 37 la mot b9 phdn h9'Pthanh etta bao cdo tai chinh (6ng h9'P) MAU 803 - DN/HN

BAO CAO LU'U CHUYEN TIEN T~ TONG HQl>(Thea phuong phap (I'Vetilp)

Nam 2013

CHi TIEU Ma Thuy~t Nam 2013 Nam 2012s6 minhI. Liru chuy~n ti~n tir hoat dQng kinh doanh

1. Ti€n thu tir ban hang, cung cApdich vu va doanh thu khac 1 1,255,496,834,428 1,743,107,881,4932. Ti€n chi tra cho ngiroi cung cAphang hoa va dich vu 2 (1,215,078,622,136) (1,252,601,701,522)3. Ti€n chi tn! cho ngtroi lao d('>ng 3 (77,182,038,591) (75,389,734,063)4. Ti€n chi tra Ia:ivay 4 (1,750,000) -5. Ti€n chi nop thue thu nhap doanh nghiep 5 (60,611,434,321) -6. Ti€n thu khac nr hoat d('>ngkinh doanh 6 142,530,136,375 90,219,189,1477. Ti€n chi khac cho hoat d('>ngkinh doanh 7 (268,087,532,653) (192,907,224,386)Luu chuyin ti~n thuOn tk hO(lttt9ng kinh doanh 20 (222,934,406,898) 312,428,410,669II. Ltru chuyen ti~n tir hoat dQng dAu nr

1. Ti€n chi de mua slim, xay dung tai san c6 dinh va cac tai21 (9,181,551,130) -10,910,689,115san dai h~ khac

2. Ti€n thu ttl thanh Iy, nhm;mg ban tai san c6 dinh va cac22tai san dai h~n khac - -

3. Ti€n chi cho vay, mua cac cong Cl,l ng cua don vi khac 23 (177,494,572,191 ) -169,382,080,390

4. Ti€n thu h6i cho vay, ban I~icac cong Cl,l ng cua don vi24 170,492,503,811 48,100,000,000khac

5. Ti~n chi d~u tu gop vbn vao don vi khac 25 (12,248,806,000) -15,614,107,8056. TiSn thu h6i d~u tu gop v6n vao don vi khac 26 - 14,725,009,3577. TiSn thu Ia:icho vay, c6 tuc va Igi nhu~n dugc chia 27 410,503,022,631 369,186,172,134

LlfU chuyin tiRn thuOn tk hO(lttt9ng ttOutlf 30 382,070,597,121 236,104,304,181III. LU'u chuy~n ti~n tir ho~t dQng tili chinh

1. TiSn thu tu phat hanh c6 phieu, nh~n v6n gop cua chu So'31 6,590,819,752huu -

3. TiSn vay nglin h~n, dai h~n nh~n dugc 33 1,000,000,000 -4. TiSn chi tnl nq g6c vay 34 (1,000,000,000) -

Lu'U cltuyin tiRn thufzn tk hO(lttt9ng tiIi chinh 40 - 6,590,819,752Luu chuy~n ti~n thuAn trong ky 50 159,136,190,223 555,123,534,602Ti~n va tU'O'ngdU'O'ngti~n dAu ky 60 654,510,311,945 99,387,414,227Anh huang cua thay d6i ty gia h6i doai quy d6i ngo~i t~ 61 32,223 (636,884)Ti~n va tlJ'21lgdUO'Dgti~n cu6i ky 70 4. 813,646,534,391 654,510,311,945

Don vi tinh: VND

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Vii Thj H6ng H~nh

NguOi I~pbi~u K~ toan trU'Ong

Vii Til' CongPage 4

CONG TV METONG CONd TV MAVDQNG Ll/C vA MAVNONGNGHItpVIET NAM- CONG TV TNHHte D, khu Dl, phtrong Phu Thuong, quan Tay H6, Ha N9i

BAOCAO TAl CHiNH TONG HQPCho nam tai chinh k€t thuc ngay

31/12/2013

THUYET MINH BAo cAo TAl CHiNH(Cae thuyet minh tit trang IOdin trang 37 fa m(>tb(jphdn hop thanh cua bao cao tai chinh)

MAUB09-DN

1. THONG TIN KHAI QUAT

Hinh thtrc su hiiu vanT6ng Cong ty May dong IIfCva May nong nghiep Viet Nam -Cong ty TNHH (goi tAt la "T6ngCong ty") ti€n than la T6ng cong ty May d9ng luc va May nong nghiep, la Doanh nghiep nhamroc thuoc B9 Cong nghiep, duoc thanh I~p thea Quyet dinh so 1119 QDffCCBDT ngay27/10/1995 cua B9 tnrong B9 Cong nghiep, diroc chuyen d6i sang hoat d9ng thea hinh thirc congty me - cong ty con thea Quyet dinh s6 3367/QD - BCT ngay 25/06/2010 cua B9 Cong thirong vahoat d9ng thea Gifty chirng nhan dang ky doanh nghiep Cong ty TNHH m9t thanh vien ngay06110/2010 va Gifty chUng nh~n dang ky doanh nghi~p thay d6i IAnthu 1 ngay 05/05/2011 do SaK~ ho~ch va D~u illthanh ph6 Ha N9i dp.

V6n di€u I~ cua T6ng Cong ty la 2.372.348.812.298 VND.

Ngimh ngh€ kin" doanh

San xuftt sAt, thep, gang; Duc sAtthep; Duc kim lo~i mau; San xuftt cac cftu ki~n kim lo~i; Sanxuftt thung, b~ chua va dl,mgCl,lchua dlfllg b~ng kim lo~i; San xuftt n6i hai (tTU n6i hm trungtam); Ren, d~p, ep va can kim lo~i; Luy~n b9t kim lo~i; Gia cong ca khf; Xu ly va trang phukim lo~i; San xuftt san ph~m khac b~ng kim lo~i chua dugc phan vao dau;

San xuftt d9ng CO", tua bin 0 to, mo to va xe may (tru d9ng CO" may bay); San xuftt may bam,may nen, voi va van khac; San xuftt bi, banh rang, Mp s6, cac b9 ph~ di€u khi~n va truySnchuyen d9ng; San xuftt 10 nuong, 10 luy~n va 10 nung; San xuftt cac thi~t bi nang, h~ va b6c x~p;San xu~t dl,mgCl,ldm tay ch?y b~ng mo ta ho~c khi nen; San xufrt may thOng dl,lngkhac; Sanxufrtmay nong nghi~p va lam nghi~p; San xufttmay cong Cl,lva may t~o hinh kim lo~i; San xu~tmay luy~n kim; San xu~t may khai thac mo va xay dlfllg; San xuftt may ch~ bi~n thlfc ph~m, dbu6ng va thu6c la; San xu~t xe c6 d9ng ca, 0 to, may keo; San xu~t than xe c6 d(>ngca, fa mo6cva ban fa mooc; San xu~t phl.ltung va b9 ph?n phl.l tTg cho xe c6 d9ng CO" va d9ng ca xe; Sanxu~t mo to, xe may;

.J

1

T

Sua chua d.c san ph~m kim lo~i duc s~n; Sua chua may moc, thi~t bi; Sua chua thi~t bi di~n tlrva quang h9c; Sua chua thi~t bi di~n; Sua chua va bao duo-ng phuong ti~n v~n tai; sUa chuathi~t bi khac; LApd~t may m6c va thi~t bi cong nghi~p;

Ban buon 0 to va xe c6 d9ng CO" khac; Ban Ie 0 to con (lo~i 12 ch6 ng6i tra xu6ng); D~i Iy ° tova xe co d9ng co' khac; Bao dWJng, sua chua ° to va xe co d9ng CO' khac; Ban phl,l tung va cacb9 ph~n phl.ltrq cua 0 to va xe c6 d9ng CO' khac; Ban mo to, xe may; Ban buon mo to, xe may;Ban Ie mo to, xe may; D?i Iy rna to, xe may; Bao duo-ng va sua chua mo to, xe may; Ban phl.ltung va cac b9 ph~n phl,ltrq cua mo to, xe may; Ban buon may m6c, thi~t bi va phl.ltung maynong nghi~p; Ban buon may moc, thi~t bi va phI) tung may khac;

Nghien cuu va phM tri~n thl)'c nghi~m khoa h9c 1IJ nhien va ky thu~t; Ho?t d(>ngchuyen man,khoa h9Cva cong ngM khac chua duqc phan vao dau;

5

CONGTYM~TONG CONG TY MAy DONG LU'C VA MAy NONGNGHIEPVIET NAM - CONG TY TNHH . .L6 D, khu D1, phucmg Phu Thuong, gu~n Tiiy H6, Ha N9i

BAa cAo TAl CHiNH TONG HQ'PCho nam tai chinh k~t thuc ngay

31112/2013

THUYET MINH BAo cAo TAl CHiNH (TIEP THEO)(Cdc thuyet minh tit trang 10 ctin trang 37 tiI mot b(jphdn h9P thanh cua baa cao tai chinh)

MAU B09-DN

1. THONG TIN KHAI QUAT (TIEP THEO)

Xay dung nha cac loai; LApd~t h~ thong di~n; LApd~t h~ thong dp, thoat mroc, 10siroi va diSuhoa khong khi; LAp d~t M thcng xay dung khac; Hoan thien cong trinh xay dung; Hoat d(>ngxay dung chuyen dung khac;

Khai thac quang sAt;Khai thac quang kim loai khac khong chua sAt;Khai thac quang kim loaiquy hiem; Ban buon kim loai va quang kim loai; Ban buon quang kim loai; Ban buon sAt,thep;Ban buon kim loai khac;

Dich VI,I hru tru ngAn ngay; Khach san; Biet thv ho~c can h(>kinh doanh dich VI,I luu trU ngAnngay; Nha khach, nha nghi kinh doanh dich vl,lluu tru ngAnngay;

Kinh doanh b~t d(>ngsan; Tu v~ b~t d(>ngsan;

Nha hang va cac dieh VI,I an u6ng phl,lcvl,lluu d(>ng;Cung dp dich VI,I an u6ng thea hgp d6ngkhong thuOng xuyen v6'i khach hang (phl,!c vI,!ti~c, hQi h9P, dam cum ... ); Oich VI,I an u6ngkhac; Oich VI,I phl,lcVI,I d6 u6ng (khong bao g6m kinh doanh quan bar);

- Ban buon chuyen doanh khac chua dugc phan vao dau; Ban buon hoa ch~t kMe (trir io?i sirdl,lng trong nong nghi~p); Ban buon hoa ch~t cong nghi~p (trir hoa ch~t Nha nuac dm); Banbuon ch~t deo d?ng nguyen sinh: h?t, b(>t,b(>tnhlio; Ban buon t6ng hgp: Ban buon t6ng hgpnhi~u lo?i hang hoa, khong ehuyen doanh lo?i hang nao; San xu~t tinh b(>tva cae san phAmtirtinh b(>t;

Kinh doanh xUc1tnh~p khAu cae m~t hang dli duge dang ky trong n(>idung dang ky kinh doanheua T6ng eong ty.

II

I'

Trl,!sa ehinh eua T6ng Cong ty d~t t?i: Lo 0, khu 01, phuOng Phu Thugng, qu~n Tay H6, HaN(>i.

Cdc dun vi tn!"c thu(Jc Tang Cong (Ygam:

Van phong T6ng Cong ty May d(>ng ",Ie va Lo 0, khu DI, phuong Phu Thu9ng, qu~n TayMay nong nghi~p Vi~t Nam H6, Ha N(>i

Chi nhanh T6ng Cong ty t?i thanh ph6 H6 S6 90-92 Trfu, Binh Tr9ng, phuong 1, qu~n 5,Chi Minh thanh ph6 H6 Chi Minh

Chi nhanh T6ng Cong ty t?i Ngh~ An Xli Cong Thanh, huy~n Yen Thanh, tinh NgM An

Chi nhanh T6ng Cong ty t?i BAcK?n Xli C~m Giang, huy~n B?ch ThOng, tlnh BAcK?n

Nha may 6 to VEAM Phuo'ng BAeSon, thi xli Blm Son, Thanh Hoa

Nha may Duc Lo B15, khu B, khu eong nghi~p Hi~p Phu6'c,huy~n Nha Be, thanh ph6 H6 Chi Minh

6

C<?NG Ty MJi: . _ ." A _

TONG CONG TY MAY DQNG Ll) C VA MAY NONG NGHIJi:PVIET NAM - CONG TY TNHHL6 0, khu D1, phirong Phu Thuong, quan Tiiy H6, Ha N9i

BAo cAo TAl CHINH TONG HQ'PCho nam tai chinh k~t thuc ngay

31112/2013

THUYET MINH BAo cAo TAl CHINH (TIEP THEO)(Cae thuyet minh tic trang 10 ain trang 37 fa mot b9 phdn h9P thanh cua bao cao tai ehinh)

MAu B09-DN

2. KY KIt ToAN, DON VI TIEN T~ sir DT)NGTRONG KIt ToAN

Ky kS toan nam bilt dau tir ngay 01101va kSt thuc VaGngay 31112.

Dan vi ti~n t~ sir dung trong kS toan: D6ng Vi~t Nam (VND).

3. CHuAN MVC vA CHE DQ KIt ToAN Ap DT)NG

Tuyen b6 v~ viec tuan thu Chuan rmrc kS toan va ChS dQ kS toan: Bao cao tai chinh duoc trinhbay bang D6ng Vi~t Nam (VND), diroc l~p dua tren cac nguyen t~c kS toan phil hop v6i quy dinhcua ChS dQ kS toan doanh nghiep Vi~t Nam ban hanh tai Quyet dinh s6 IS/2006/QD-BTC ngay20/3/2006 cua BQ tnrong BQTai chinh, Thong nr s6 244/2009m-BTC ngay 31112/2009 cua BQTai chinh, chuAnmvc kS toan Vi~t Nam va cac quy dinh phap ly c6 lien quan dSn vi~c l~p va trinhbay bao cao tai chinh.

Hlnh tMc s6 kS toan ap dl,mg:Nh~t ky chung.

4. TOM TAT cAc CHINH SACH KIt ToAN CHU YEU

Sau day la cac chfnh sach kS toan chu ySu dugc T6ng Cong ty ap dl,mgtrong vi~c I~p bao cao taichinh nay:

4.1. U6'e tinh k~ tmln

Vi~c I~pbao cao tai chinh tuan thu theo cac chuAilml,l'CkS toan, chS dQkS toan doanh nghi~p Vi~tNam va cac quy dinh phap Iy c6 lien quan dSn vi~c I~p va trlnh bay bao cao tai chinh yeu du BanT6ng Giam d6c phai co nhung uO'c tfnh va gia dinh anh huang den s6 li~u bao cao v~ cong nQ',taisan va trinh bay cac khoan cong nQ'va tfli san ti~m tang t?i ngay I~p bao d.o tai chinh cling nhucac s6 li~u bao cao v~ doanh thu va chi phi trong su6t nam tai chinh. KSt qua ho?t dQng kinhdoanh thvc tS c6 th~ khac vO'icac uacHnh, gia dinh d~t ra.

4.2. Ti~n va cae khoan tl101lgdl101lgti~n

Ti~n phan anh toan bQ s6 ti~n hi~n c6 cua T6ng Cong ty t~i ngay kSt thuc ky k& toan nam, baog6m ti~n m~t, ti~n giri ngan hang.

Cac khoan tuong duang ti~n phan anh cac khoan dau tu ngin h~n c6 tho; h~n thu h6i ho~c daoh~n khong qua 03 thang c6 kha nang chuy~n d6i d~ dang thanh mQt IU9ng ti~n xac dinh t~i ngaykSt thuc ky kS toan nam, khong co nhi~u rui ro trong chuy~n d6i thanh ti~n k~ tu ngay mua khoand~u tu d6 va duQ'Cghi nh~n pho hgp vai quy dinh cua ChuAilml,fCkS toan Vi¢t Nam s6 24 - Baocao luu chuy~n ti~n t~.

4.3. Nguyen t~e ehuy~n d6i ngo~i t~

Nguyen tic chuy~n d6i ngo<;lit~ dugc thl,fChi~n theo quy dinh cua chuAn ml,fck~ toan Vi~t Nam(VAS) s6 10 - Anh hucmg cua vi~c thay d6i ty gia h6i doai va Thong tu s6 179/2012ffT-BTCngay 24110/2012 cua BQTai chfnh.

7

CONGTYM~TONG CONG TY MAy DQNG Ll/C VA MAy NONG NGHltpVIET NAM - CONG TY TNHHLa D, khu 01, phubng Phu Thuong, quan Tay H6, Ha N9i

BAo cAo TAl CHiNH TONG HQ'PCho nam tai chinh k~t thuc ngay

31112/2013

MAU B09-DNTHUYET MINH BAo cAo TAl CHiNH (TIEP THEO)(Cdc thuyet minh tir trang IOdin trang 37 la ml,5tb1,5phdn hop thanh cua baa cao tai chinh)

4.3. Nguyen t~c chuy~n dAingoal t~ (ti~p theo)

Trong narn, cac nghiep VI,I kinh t~ phat sinh bang ngoai t~ duoc chuyen d6i sang VND theo ty giathuc t~ tai ngay phat sinh. Chenh lech ty gia phat sinh duoc phan anh vao doanh thu heat d9ng taichinh (n~u lai) va chi phi tai chinh (n~u 16).Cac tai san duoi dang tien va cong no (cac khoan mucti~n t~) bang ngoai t~ duoc danh gia lai theo ty gia binh quan lien ngan hang tai ngay cua BangCan d6i k~ toano Chenh I~ch ty gia danh gia I~i dugc phan anh vao chenh I~ch tY gia h6i doai vas6 du dugc k~t chuySn sang doanh thu ho~t d9ng tai chinh (n~u lili) ho~c chi phi tai chinh (n~u 16)t~i ngay k~t thuc ky k~ toan nam.

Cac khoan ti~n c6 g6c ngo~i t~ d6ng th(Ji dugc theo d5i nguyen t~ tren s6 k~ toanchi ti~t va taikhoan 007 "Ngo~i t~ cac lo;;ti".

4.4. Cllc khmln phiii thu va dl! phong DC)' kh6 doi

DI,fphong ng kho doi dugc trich I~p cho nhihlg khoan phai thu dll qua h~n thanh toan tu tren sauthang tra len, ho~c cac khoan phai thu rna nguOi ng kho co kha nang thanh toan do bi giai thS, pMsan hay cac kho khan tuong W phil hgp vai quy dinh t~i ThOng tu s6 228/2009m-BTC ngay07/12/2009 cua B9 Tai chinh.

4.5. Hang tAnkho

Hang t6n kho dugc xac dinh theo gia g6c, tru6ng hgp gia g6c 1611hon gia tn thu§n co thS thl,fchi~ndugc thi hang t6n kho dugc xac dinh theo gia tri thu~n co thS thl,fchi~n dugc. Gia g6c hang t6n khobao g6m: chi phi mua, chi phi ch~ bi~n va cac ehi phi lien quan trl,fcti~p kMc phat sinh dS c6 dugchimg t6n kho 0' dia diSm va tr;;tngthai hi~n t~i. Gia tri thu~n e6 thS thl,fchi~n dugc xac dinh bkg giaban u6'c tinh tru cae chi phi uac tinh dS hoan thanh va chi phi uac tinh dn thi~t cho vi~c tieu thl,lchung.

Hang t6n kho dugc xac dinh theo phuong phap binh quan gia quy~n thang.

Hang t6n kho duQ'ch~ch toan theo phuong phap ke khai thuong xuyen.

Chi phi san xuAtkinh doanh do' dang cua NM may 0 to Yearn dugc danh gia theo san IUQnghoanthanh tu'O'ngduong.

Chi phi san xuAt kinh doanh do' dang cua Nha may Duc duQ'c danh gia theo chi phi nguyen v~tli~u chinh eua san phc1mtren cac eong do;;tnsan xuAt.

DI,fphong giam gia hang t6n kho d6i v6'i hang t6n kho 16i tho'i, hong, kern, mAt phc1mchAt la s6chenh I~ch ~ifra gia g6c ~ua hang t6n kho Ion ho'n gia tri thu~n c6 thS thl,l'chi~n dugc eua chungt;;ti ngay ket thuc ky ke toan nam, dUQ'Ctrich I~p phil hQ'P vO'i quy dinh t;;ti ThOng tu s6228/2009ITT -BTC ngay 07/12/2009 cua B9 Tai chinh.

8

•

CONG TY Mlj:TONG CONG TY MAy DQNG Ll/C VAMAy NONGNGHI~PVIET NAM- CONG TY TNHHLa 0, khu Dl, phuOng Phu ThUQ11g,9u~n Tay HE>,Ha N9i

BAo cAo TAl CHiNH TONG HQ'PCho nam tai chinh k~t thuc ngay

31112/2013

THUVET MINH BAo cAo TAl CHiNH (TIEP THEO)(Cdc thuyet minh tir trang IOdin trang 37 la mot bl)phdn hap thanh ella baa eaa tai ehinh)

MAUB09-DN

4.6. Tai san cB djnh hiru hinh va khAu hao

raj san c6 dinh hiru hinh duoc trlnh bay thea nguyen gia tnr gia tri hao man IUyk~. Nguyen giatai san c6 dinh hfru hinh duoc xac dinh thea gia g6c.

Nguyen gia tai s~n c6 dinh htru hinh hinh thanh nr ml!a sam va xa~ dung chuyen giao la toan b9cac chi phi rna Tong Cong ty phai bo ra de c6 tai san co dinh tinh den thoi diem dira tai san d6 vaotrang thai s~n sang SLrdung,

Tai san c6 dinh hiru hinh diroc khau hao thea phuong phap dirong thang, dua tren thai gian hGudl,mg u6c tinh, phu hgp v6'i cac quy dinh t~i Thong tu s6 45/2013ill-BTC ngay 25/4/20l3 cllaB9 Tai chinh va Quy~t dinh s6 1173/QD-BTC ngay 21/5/2013 clla B9 tru6ng B9 raj chinh. ThOigian tinh kh~u hao C\lth~ cua cac lo~i tai san nhu sau:

sa nam

Nha CLra,v~t ki~n trucMay m6c, thi~t biPhuO'ngti~n v~n taiThi~t bi, dl,mgCl,!quim 1yTai san c6 dinh hGu hinh khac

04 - 2503 - 1206 - 1003 - 1008 - 10

4.7. Tai san cB c1inhvo hinh va kh§u hao

rai san c6 dinh vo hinh dugc trinh bay thea nguyen gia tru gia tn hao man lfiy kS. Nguyen gia taisan c6 dinh vo hinh dugc xac dinh thea gia g6c.

Tai san c6 dinh vo hinh bao gbm phAnm~m may tinh, quy~n SLrd\lng d~t va website.

rai san c6 dinh vo hlnh dugc kh~u hao thea phuong phap duemg thAng phil hgp v6i cac quy dinht~i Thong tu s6 45/2013ITT-BTC ngay 25/4/2013 cua B9 Tai chinh va Quy~t dinh s6 1173/QD­BTC ngay 21/5/2013 cua B9 truong B(>Tai chfnh. Tho; gian tinh kh~u hao Cl,!th~ nhu sau:

SB nam

Quy~n SLrdl,!ngd~t t~i van phong r6ng Cong tyQuy~n SLrdl,!ngd~t khu ~p th~ chi nhanh B~c K~nPhAnm~m may tinhTai san c6 dinh vo hinh khac

KhOng trich kh~u hao440505

4.8. Chi phi xay d1!ng CO' ban dO'dang

Cac tai san dang trong qua trinh xay dl,rngphl,!cVI,! ml,!Cdich san xu~t, cho thue, quim tri ho~c chob~t ky ml,!cdich nao khac dUQ'cghi nh~n theo gia g6c. Chi phi nay bao g6m chi phi dich VI,! va chiphi Uiivay c6 lien quan phil hgp v6'i chinh sach k~ toan clla T6ng Cong ty. Vi~c kh~u hao cac taisan nay dugc ap dl,!nggi6ng nhu d6i v6i cac tai san khac, b~t dAu tu khi tai san o' vao tr~ng thais~n sang SLrdl,!ng.

9

CONGTYM~TONG CONG TY MAY DONG LT/C VA MAY NONG NGHI~PVIET NAM - CONG TY TNHHL6 D, khu D1, phuong Phu Thuong, quan Tay H6, Ha N9i

BAO CAO TAl CHiNH TONG HQl>Cho nam tai chinh k~t thuc ngay

31/12/2013

THUYET MINH BAo cAo TAl CHINH (TIEP THEO)(Cdc thuyet minh tit trang IOdin trang 37 la mot bo phdn hop thanh cua bao cdo tai chinh)

MAU B09-DN

4.9. B§t dQng san d§u ttl

BAt dong san d~u nr diroc trinh bay thea nguyen gia tnr gia tri hao mon luy kS. Nguyen gia b~tdong san dAu nr la toan bo cac chi phi bang ti€n hoac nrong duong ti€n rna doanh nghiep bo rahoac gia tri hop Iy cua cac khoan khac dua ra trao d6i d~ co diroc b:1tdong san dAu tu tinh dSntho; di~m mua hoac xay dung hoan thanh bAtdong san d~u tu.

BAtdong san d~u nr diroc khAuhao thea phirong phap duong thang, dira tren thai gian huu dungiroc tinh, phu hop voi cac quy djnh tai Thong nr s6 45/20] 3fIT -BTC ngay 25/4/20] 3 cua BOHichinh va QUYStdinh s6 ] I73/QB-BTC ngay 2]/5/2013 cua BO tru6ng BO Tai chinh. Thm giantinh khAuhao Cl,lth~ cua cac lo~i tai san nhu sau:

S8namQuy€n Slr dl,lng dAtCo sa h~ tAng

Khong trfch khau hao03 - 25

4.10. Cae khoan diu ttl tai ehinh

Nguyen tdcghi nh9n cac khoiin aiLUtlr vao Cong ry con:

Khoan d~u tu vao Cong ty con dUQ·cphan anh thea gia g6c, bao g6m gia mua cong cac chi phimua (nSu co) nhu chi phi moi giai, giao dich, I~ phi, thuS va phi ngan hang ...

Cac khoan thu nh~p dugc chia tir Cong ty con (c6 tuc, 19i nhu~n) sau ngay d~u tu dugc phan anhvao doanh thu ho~t dong tai chinh cua T6ng Cong ty. Cac khoan khac nh~ dugc ngoai c6 tuc va19i nhu~n dugc chia sau ngay dAutu tir Cong ty con dugc coi la ph~ thu h6i cua khofm dAu tu vadugc ghi giam gia g6c khoan dAutu.

Nguyen tdcghi nh{jn cac khoiin aliu fir vaoCong ry lien kit:

Khoan d~u tu vao Cong ty lien kSt dugc ghi nh~n ban dAuthea gia g6c. Cac khofm thu nMp dugcchia tir Cong ty lien kSt (c6 tuc, IQ·inhu~) sau ngay d~u tu dugc phan anh vao doanh thu ho~tdong tai chinh thea nguyen t~c d6n tfch. Cac kho13.nkhac nMn dugc ngoai c6 tuc va 19i nhu~ndugc chia sau ngay dAu tu tir Cong ty lien kSt dugc coi la ph~n thu h6i cua kho13.ndAu tu va dugcghi gi13.mgia g6c khoan dAutu.

Nguyen Idcghi nh9n cac khoiin aliu tlr ngdn h(m dai hfJ.nkhac:

BAu tu ng~n h~n khac la cac khoim tien gi:ritiSt ki~m co ky h~n v6"ith(yih~n thu h6i ho~c dao h~ntir tren 03 thang dSn 12 thang.

BAu tu dai h~n khac bao g6m cac kho13.ngop v6n d~u tu vao cac don vi khac dugc ghi nh~n theanguyen t~c gia g6c (bao g6m gia mua va cac chi phi lien quan dSn giao dich mua cac kho13.ndAutu). Sau ngay dAu tu·, c6 tuc, 19i nhu~n dugc chia dUQ·cphan anh vao doanh thu ho~t dong taichinh thea nguyen t~c d6n tfch.

DIJ phOng t6n th:1tcac khoan dAutu tai chinh la s6 chenh I~ch giua gia g6c cua kho13.ndAu tu Ionhon phAn so·huu tinh thea s6 kS toan cua ben nh~n dAu tu dUQ·ctrich I~p theo quy dinh t~i Thongtu s6 228/2009fIT-BTC ngay 07/12/2009 va ThOng tu s6 89/2013fIT-BTC ngay 28/6/2013 cua BOHi chinh.

10

CONGTYMETONG CONe'TY MAy DQNG urc VAMAy NONGNGHI~PVI~T NAM- CONG TY TNHHLa D, khu DJ, phirong PhuThuong, quan Tay H6, Hit NQi

BAo cAo TAl CHiNH TONG Hc;1PCho nam tai chinh k8t thuc ngay

3 JIl 2/2013

THUYET MINH BAo cAo TAl CHiNH (nEP THEO)(Cae thuyet minh tir trang 10 dcfn trang 37 fa mot b{lphdn hop thanh cua bao cao tai chinh)

MAUB09-DN

4.11. Chi phi tra trurrc

Chi phi tra tnroc ngan han la phi dao tao quan ly ch~t IUQngva giam sat ISO, chi phi bao hiem xethanh pham.cong cu dung cu xu~t dung tai Nha may 0 to VEAM va cac chi phi tra truce khac daphat sinh duoc coi la co kha nang dem lai loi ich kinh t~ trong tirong lai cho T6ng Cong ty voithoi han duo; 12 thang,

Chi phi tra tnroc dai han bao gbm khoan tra tnroc ti~n thue van phong T6ng Cong ty va ti~n thued~t cua Nha may Due; chi phi h6 tro phong trung bay, phi chuyen giao cong nghe, chi phi thicong sUachua van phOng, chi phi dao t~o cong nhan t~i nha may 0 to VEAM,va cac khoan chi phitra truac khac da phat sinh, dugc coi la co kha nang dem l~i lQi ich kinh t€ trong tuong lai choT6ng Cong ty vo; thm h~n tren 12 thang.

Ti~n thue van phOng va ti~n thue d~t dUQ'cphan b6 vao hh qua ho~t d(mg kinh doanh theophuong phap duong thclng tuong (mg vo; thm gian thue. Cac chi phi tra truo-c dai h~n con I~i duQ'cphan b6 vao k~t qua ho?t d9ng san su~t kinh doanh theo phuong phap dUCmgthclng vai thm giankhong qua 05 nam.

4.12. Chi phi phai tra

Chi phi phai tra dUQ'cghi nh~n dt,ratren cac u6'c Hnh hgp ly v~ s6 ti~n phai tra cho cac Mng hOa,dich Vl,lda Slr dl,lngtrong kyo

Chi phI phai tra bao gbm khoan trich tru6'c chi phi nhan cong bao hanh cua Nha may 0 to VEAMdugc u6'c Hnh dl,l'atren dinh muc chi phi tren s6 lugng xe xu~t ban trong nam.

4.13. vAn chii SO' hfru

V6n dAutu cua chu sO-huu t~i ngay k€t thuc ky k~ toan nam dugc ghi nh~n theo s6 v6n NM nuacdp va dugc b6 sung tt! cac quy.

Cac guy du'Q'ctl;tmtrich l~p tu' 19i nhu~n sau thu~, phU hQ'P v6'i hu6ng dfu1cua cua Nghj dinh204/2013rrT-BTC ngay 05/12/2013 va ThOng tu 187/20 13rrT-BTC ngay 05/12/2013.

Ngubn v6n dAutll' xay dt,rngcO'ban dll'Q'cghi nMn khi ngan sach ho~c don vi dp tren dp v6n dAutu xay dt,rngCO' ban.

4.14. Doanh thu

Doanh thu dll'Q'c ghi nMn khi k~t qua giao dich dUQ'cxac dinh mQt cach dang tin c~y va T6ngCong ty co kha nang thu dugc cac lQ'iich kinh t~ tt! giao dich nay.

Doanh thu ban han~ dll'gc ghi ~h~n khi cac rui ro,. lQ'iich va quy~n so' hO'uhang hoa dugc ~huy~nsang nguo; mua, dong tho'i, Tong Cong ty c6 the xac dinh dugc cac chi phi lien quan den giaodich ban hang.

Doanh thu cung dp dich Vl,ldugc ghi nh~n khi c6 b~ng ch(mg v~ ty l~ dich Vl,lcung dp dll'gchoan thanh t?i ngay k~t thuc ky dQk~ toan nam

1 I

CONGTYMETONG CONd TY MAy DQNG Ll)"C VA MAy NONG NGHltpVIET NAM - CONG TY TNHHLa 0, khu D1, phuong PhuThuong, quan Tay H6, HflN9i

BAo cAo TAl CHiNH TONG HQPCho nam tai chinh k~t thuc ngay

31/12/2013

THUYET MINH BAo cAo TAl CHiNH (TIEP THEO)(Cae thuyet minh tit trang 10 (fin trang 37 IiImot hr phdn hop thanh cua baa caa tai chinh)

MAUB09-DN

4.14. Doanh thu (ti~p theo)

Doanh thu hoat d('>ngtai ehfnh bao g6m ti~n l1ii,e6 tile, loi nhuan diroc ehia va chenh lech ty gia.Cu th€ nhu sau:

Ti~n lai duoc ghi nhan tren co se tho; gian va liii su~t thuc t~ nrng kyo

C6 nrc, loi nhuan diroc chia diroc ghi nhan thea thong bao ella ben ehia e6 nrc, lei nhuan.

Chenh lech ty gia phan anh cac khoan thu nhap tir chenh I¢eh ty gia h6i doai thuc t~ phatsinh trong ky ella cac nghiep vu phat sinh e6 g6e ngoai t¢ va l1iitir chenh lech ty gia h6idoai do danh gia l<;lieac khoan m\le ti~n t¢ e6 g6e ngo<;lit¢ t<;lingay k~t tMe ky k~ toan nam.

4.15. Chi phi tili chinh

Chi phi tai ehfnh bao g6m l1iiti~n yay, ehenh I¢eh ty gia va dv phOng t6n th~t cae khoan dAutu taichinh. C\l th€ nhu sau: .

L1iiti~n yay duge ghi nh~n thea thve t~ phat sinh tren ea s6 s6 ti~n yay va Hiisu~t yay tUngky thvc t~.

Chenh I¢ch tY gia phan anh eac khoan thu nh~p tu cMnh I¢eh ty gia h6i doai thve t~ phatsinh trong ky eua cae nghi¢p V\l phat sinh c6 g6e ngo<;lit¢ va Hii tu ehenh I¢eh ty gia h6idoai do danh gia l<;licae khoan m\le ti~n t¢ e6 g6e ngo<;iit¢ t<;lingay ket tMe ky ke toan nam.

Dv phOng t6n th~t cae khoan dAutu tai ehinh duge trieh thea quy dinh (xem them thuyStminh s6 4.10).

4.16. Thu~

Chi phi thuS thu nh~p hi¢n hanh phan anh s6 thuS thu nh~p doanh nghi¢p phai n('>ppMt sinh trongnam va s6 thuS thu nh~p doanh nghi¢p phai n('>pb6 sung do pMt hi~n sai s6t khong trQng ySu ellacae nam truck Thu nh~p thuS thu nh~p hi¢n hanh phan anh s6 thuS thu nh~p doanh nghi¢p phain('>pduge ghi giam do pMt hi¢n sai s6t khong trong y~u eua cae nam truac.

Thu nh~p tinh thuS c6 th€ khae vo; t6ng IQinhu~n kS toan truae thuS duge trinh bay tren bao caokSt qua hO<;ltd('>ngkinh doanh vi thu nMp tinh thu~ khong bao g6m eac khoan thu nh~p ehiu thuShay chi phi duge kh~u tru trong cae nam khae (bao g6m ca 16 mang sang, nSu co) va ngoai rakhong bao g6m cac chi tieu khong ehiu thUt~ho~e khong dUO'ekh~u tru.

Vi¢e xac dinh thuS thu nh~p eua T6ng Cong ty can ell vao eac quy dinh hi¢n hanh v~ thu~. Tuynhien, nhfrng quy dinh nay thay d6i thea tUng tho'i ky va vi¢e xae dinh nghia V\lv~ thuS thu nh~pdoanh nghi¢p tuy thu('>evao kSt qua ki~m tra ella CO' quan thu~ co th~m quy~n.

ThuS thu nMp ea nhan dugc h<;lchtoan va ke khai thea s6 t<;lmtinh. Cae IO<;lithuS khae duge apd\lng thea cae lu~t thuS hi¢n hanh t<;liVi¢t Nam.

12

CONGTYMETONGCONe'TY MAy DONG Ll),C VA MAy NONGNGHi~pVIET NAM - CONGTY TNHHL6 0, khu DI, phirong Phu Thirong, gu~n Tay H6, Ha NQi

BAo cAo TAl CHiNH TONGHQPCho nam tai chinh k~t thuc ngay

31/12/2013

THUYET MINH BAocAo TAl CHINH (TIEP THEO)(Cae thuyet minh tir trang IOdin trang 37 la mot hi)phdn hop thanh cua bao caa tai chinh)

MAU B09-DN

4.17. Cong c\I tili chinh

Ghi nhdn ban ddu

Tili san tai chinh

Theo Thong tir s6 210/2009nT-BTC ngay 06/1112009 cua B9 Tai chinh, tai san tiii chinh dirocphan loai mot each phu hop, cho muc dich thuyet minh trong cac bao cao Utichinh, thanh tiii san taichinh duoc ghi nhan thea gia tri hop Iy thong qua bao cao k~t qua heat d9ng kinh doanh, cac khoancho yay va phai thu, cac khoan d§.utu giu d~n ngay dao han va tai san tai chinh sAn sang dS ban.Tong Cong ty xac dinh phan loai cac tai san tai chinh nay tai tho; diSm ghi nhzn Ifrnd§.u.

T~ tho; diSm ghi nh?n I§.nd§.u,tai san tai chinh duqc xac dinh thea gia g6c c9ng v&icac chi phigiao dich tn,rc ti~p lien quan d~n vi~c mua sfun tai san tai chinh do. Cac tai san Uti chinh cua T6ngCong ty bao g6m tien va cac khoan tuong dU011gtien, phai thu khach hang, cac khoan phai thukhac.

No' phai tra tai chinh

Theo ThOng ill s6 210/2009nT-BTC ngay 06/11/2009 Clla B9 Tai chinh, nq phai tra tai chinhduqc phan lo~i m9t cach phu hgp, cho ml,lcdich thuy~t minh trong cac bao cao tai chinh, thanh nqphai tra tai chinh duqc ghi nh?n thea gia tri hgp Jy thong qua bao cao k~t qua ho~t d9ng kinhdoanh va nq phai tra tai chinh duqc xac dinh thea gia tri phan b6. T6ng Cong ty xac dinh phanlo~i cac nq phai tra tai chinh nay t~i tho; diSm ghi nh?n I§.nd§.u.

T~i thai diSm ghi nh?n J§.nd~u, nq phai tnl tiii chfnh duqc x:k dinh thea gia g6c c9ng v&icac chiphi giao dich tIVc ti~p lien quan d~n vi~c phat hanh nq phai tra tai chinh do. Nq phai tra tai chinhcua T6ng Cong ty bao g6m phai tra ngucYiban, cac khoan phai tra khac.

Gia tri sau ghi nMn ban ddu

Hi~n t~i, chua co quy dinh ve vi~c xac dinh J~i gia tri cua cac cong CI,I tiii chinh sau ghi nh?n band§.u.Do do, gia tri sau ghi nh?n ban d§.ucua cac cong CI,I tai chinh dUQ'cphan anh thea gia g6c.

Bit tru cac cong C1,t fai chinh

Ok tai san tai chinh va nq phai tra tai chinh duqc bu trLrva gia tri thu§.n se duqe trlnh bay trenBang can d6i k~ toan, n~u va chi n~u, T6ng Cong ty co quyen hqp phap thl,l'chi~n vi~c bu trLrcacgia tri da duqc ghi nh?n nay va co y dinh bu trLrtren co' So' thu§.n, ho?c thu duqc cac tai san vathanh toan nq phai tra d6ng thai

4.18. Ben lien quan

Cac ben duqc coi la ben lien quan vO'iT6ng Cong ty n~u co kha nang ki€m soat ho~c co anhhuang dang k€ d6i v6'i T6ng Cong ty trong vi~c ra quy~t dinh cac chinh sach tai chinh va ho~td9ng ho~c co chung cac thanh vien quan Iy chu ch6t ho?c cung chiu Sl,l'chi ph6i eua m9t T6ngCong ty khac (cung thu9c T6ng Cong ty).

13

eONGTYMJ):TONGCONGTY MAy DONG Life VA MAy NONGNGHI~PVIET NAM - CONGTY TNHHLa D, khu DI, phuong Phti Thuong, quan Tay H6, Ha N<)i

BAo eAo TAl CHiNH TONG HQPCho narn tai chinh k~t thuc ngay

31/12/2013

THUYET MINH BAo eAo TAl cHiNH (TIEP THEO)(Cdc thuyet minh tit trang IOdin trang 37 to me}tbe)phdn hop thanh cua bao eao tai ehinh)

MAU B09-DN

4;18. Ben lien quan (ti~p theo)

Cac ca nhan co quyen tnrc ti~p hoac gian ti~p bieu quyet dfrn d~n co anh huang dang k~ toi T6ngCong ty, k~ ca cac thanh vien m~t thiet trong gia dinh ella cac ca nhan nay (b6, me, vc, chong, eon,anh, chi em ruot).

Cac nhan vien quan Iy chu eh6t co quyen va trach nhiem v~ vi~e I~p k~ hoach, quan Iy va kiernsoat cac heat d9ng ella T6ng Cong ty: nlnrng ngiroi lanh dao, cac nhan vien quan ly ella T6ngCong ty va eae thanh vien m~t thi~t trong gia dinh ella eae ea nhan nay.

Cae doanh nghi~p do eae ea nhan dUQ'eneu a tren nAmtl1!e ti~p ho~e gian ti~p phin quan tr<;mgquy~n bi~u quy~t ho~e thong qua vi~e nay nguai dO'eO'th~ eO'anh huang dang k~ t&i T6ng Congty, bao g6m nhCtngdoanh nghi~p dUQ'esa hfru bai nhCtngnguo; tanh d~o ho~e cae e6 dong ehinheua T6ng Cong ty va nhGng doanh nghi~p eO'ehung m9t thanh vien quan Iy eM eh6t v&i T6ngCongty.

Theo dO',eae ben lien quan eua T6ng Cong ty la eae Cong ty eon do T6ng Cong ty dAutu va ehiph6i, eae Cong ty lien k~t va eae thanh vien trong Ban T6ng Giam d6e, hQi d6ng thanh vien T6ngCongty.

Thong tin v6'i eae ben lien quan dUQ'etrinh bay t~i thuy~t minh s6 33.

14

CONGTY MJ;:

TONG CONG TY MAy DONG urc VA MAy NONG NGHI~PVi~T NAM - CONG TY TNHHLa D, khu D 1, phuong Phu Thirong, quanYay H6, Ha NQi

BAo cAo TAl CHiNH TONG H<}PCho nam tai chinh k€t thuc ngay 31112/2013

31112/2013VND -------

1,242,577,796246,883,956,595565,520,000,000

813,646,534,391 =============31112/2013

VND -------4,441,800,0003,760,000,000

THUYET MINH BAo cAo TAl CHiNH TONG HQ'P (TIEP THEO)(Cac thuyet minh tit trang 10 din trang 37 fa mot b(Jphdn hop thann cua brio cdo tai chinh tong hop)4. TIEN VA cAc KHOAN THONG DU'ONG TIEN

Ti~n matTi~n giri ngan hangCac khoan nrong duong tien

CQng

5. cAc KHOAN DAv TV' TAl CHiNH NGAN H~N

Ti~n giri ngan hang eo ky han cua Chi nhanh Nghe AnTi~n giri ngan hang eo kY han cua Chi nhanh Thanh HoaTi~n giri ngan hang eo ky han cua Nha may DueCQng

6. cAc KHOAN PHAI THU NGAN H~N KHAc

MAu B09- DN

0110112013VND

987,181,490136,489,260,481517,033,869,974

654,510,311 ,945

0110112013VND

3,960,000,00016,500,000,0002,071,713,784

22,531,713,784

0110112013VND ;

8,201,800,000 =============31112/2013

VND -------335,884,79930,507,935

89,918,750,661

Phai thu v~e6 phan hoaPhai thu illCO' quan bao hiem xii h(>iPhai thu khacCong ty Co phdn V4n tai va Thu077gmai VeamCong ty TNHH MTV Dong co va May NN MN (SVEAM)Cong ty csphdn V4t tu va Thidt bi loan b(J(Matexim)Cong ty cophdn CO'khi Phd YenCong ty csphdn Matexim Hai PhongCong ty CO'khi chinh xac sd 1Cong ty cd phdn CO'khi VinhCong ty TNHH MTV May keo va May nong nghi¢pCong ty cd phdn NAKYCOCong ty TNHH Diezel Song CongVi¢nCong ngh¢Cong ty cd phdn Ph", tung may s6 1C6ng ty cd ph6n CO'khi An GiangCong ty cd phdn Ddu Iu VEAM Tdy H6Cong Iy cd phdn CO'khi cd LoaCong ty TNHH NN MTV CK Trdn Hung D(IOVi¢nNC Thidt kd chi tqo May Nong nghi¢pNgan himg Cong Ihu077gVi¢tNam- Chi nhanh ..,Cac d6i IU971gkhacCQng

7. D1)'PHONG PHAI THU NGAN H~N KHO DOl

49,675,000,000

28,305,940,337

1,473,154,673

5,655,000,0014,809,655,65090,285,143,395

761,018,244,53769,680,000,00049,675,000,000

301,813,242,26332,387,655,555

110,597,465,3455,042,525,0008,780,924,611

28,305,940,3372,750,888,501

37,688,000,00019,621,919,20652,226,227,07516,479,499,99910,253,000,0008,7]3,200,0001,473,154,673775,951,900

1,261,111,1123,492,538,960

761,018,244,537

Nam 2013 Nam 2012VND VND

(48,189,286,907) (48,176,325,200)(86,398,231,413) (4,291,331,761)

59,479,413 4,278,370,054

(134,528,038,907) =====(4=8=,1=89=,2=8=6,=90=7:£::)

T~i ngay 01 thang 01Trich I~pdv phongHoan nh~pdl,l'phOng.T~i ngay 31 thang 12 (*)

Page 15

CONG TY MJ):

TONG CONG TY MAy BQNG Ll/C vA MAy NONG NGHI~PBAo cAo TAl CHiNH TONG H<)P

Cho nam tid chinh k~t thuc ngay 31112/2013Vi~T NAM - CONG TY TNHHLa D, khu 01, phirong Phl!Thuong, quan YayH6, Ha N9i

THUYET MINH BAo cAo TAl CHiNH TONG HQP (TIEP THEO)(Cac thuyet minh tir trang IOdin trang 37 fa mot b9 phdn h9P thanh cua bao cao tai chinh tong h9P)

MAU B09- DN

8. ntr PHC>NGPHA.I THU NGAN H~N KHO I>()I (TIEP THEO)(*) Chi ti~t

10,029,90232,172,892,8475,224,531,27128,266,143,5202,932,873,62540,000,000,000757,304,1804,858,000,0006,837,636,491590,013,900 590,013,900875,920,500 875,920,500

2,443,924,000 1,080,112,500

134,528,038,907 ===4=8=,1=89=';,;28=6=,9=0~7

31112/2013 o1I01I2013VND VND---- __:....:;_.::_

2,856,982,672 2,856,982,672577,615,440 577,615,440

5,949,967,916 5,949,967,916165,323,983 165,323,9838,878,660 8,878,660

59,479,41310,029,902

36,014,962,021

Cong ty Thuong mai D~u tu va Ky thuat thong tinCong ty C6 ph~n Hi~u KienCong ty STD,Inc ( Hoa Ky )Cong ty Yearn - BulgariCue Hai quan Quang NarnCong an tinh Gia LaiCong an tinh D6ng NaiCong ty MekongCN Matexirn Da N~ngCong ty TNHH MTV SVEAMCong ty TNHH MTV Tr~n Hung DaoCong ty C6 phan Matexirn Hai PhongCong ty C6 phan C6 LoaOng Trinh Van QuyetChi nhanh Matexim Hai Phong tai Quang NinhCong ty TNHH MTV May keo va May nong nghiepCong ty C6 ph~n Co khi Me LinhCong ty C6 ph~n Thuong mai va Khai thac khoang san Hoa Binh

8. HANG TONKHO31112/2013 0110112013

VND VNDHang mua dang di tren dirong 118,000Nguyen lieu, v~t lieu 140,479,3 15,345 269,136,089,499Cong cu, dung cu 2,183,489,907 2,745,715,354Chi phi san xuat, kinh doanh do' dang 131,564,988,835 123,132,657,923Thanh ph~m 325,528,823,738 272,287,084,340Hang hoa 35,656,951,730 40,003,760,462Hang gLl'idi ban 302,456,885,323 281,163,980,345C{>ng 937,870,454,878 988,469,405,923

Dl,l' phong giam gia hang t6n kho (80,934,936,329)

Gia tri thu~n co th~ thl,l'Chi~n dU'Q'cciia hang t6n kho 856,935,518,549 988,469,405,923

Dl,l'phong giam gia himg t6n kho Nam 2013 Nam 2012VND VND

T:;tingay 01 thang 01Trfch I~pd\1'ph6ng (80,934,936,329)

T:;tingay 31 tMng 12 (80,934,936,329)

Page 16

CONGTYM~

• TONG CONG TY MAy DQNG Ll/C vA MAy NONG NGHItPvrer NAM - CONG TY TNHHL6 D, khu D 1, phuong Phu Thuong, quan Tay H6, Hfl NQi

BAo cAo TAl CHiNH TONG HOPCho nam tai chinh kSt thuc ngay 31/12/2013

THUYET MINH BAo cAo TAl CHiNH TONG HQ'P (TIEP THEO)(Cac thuyet minh tit trang 10 din trang 37 la mot bo phdn h9P thanh cua baa cao tai ehinh tong h9P)

MAu B 09 - DN

9. THUE vA cAc KHOAN KHAc PHAI THU NHA xtroc3111212013 0110112013

VND VNDThu~thu nhap doanh nghiep 125,881,187Cac khoan khac phai thu nha mroc 871,755,521 599,544,422

CQng 997,636,708 599,544,422

10. TAl SAN NGAN H';'N KHAc~31112/2013 0110112013" VND VND

~ Tarn ung 3,593,217,605 1,787,643,109} CAmc6, ky qui, ky ciroc ngan han 1,353,294,079

"'- CQng 3,593,217,605 3,140,937,188~,11. PHAI THU DAI H';'N KHAc

31112/2013 0110112013VND VND

Cac khoan eho cac Cong ty con, Cong ty lien k€t vay (*) 749,281,064,551 '\.:

Cong ty C6 ph~nV~n tai va Thirong mai VEAM 92,037,700,321Cong ty C6 phan V~t nr va Thi~t bi toan bQ(Matexim) 360,551,786,237Cong ty C6 phan CO'khf Ph6 Yen 30,498,333,333Cong ty C6 phan CO'khi Vinh 10,704,866,406Cong ty Matexim Hai Phong 126,864,769,080Cong ty C6 phan NAKYCO (Phu tung may s6 1) 3,394,470,117Cong ty ce ph~n Phu tung may s6 1 24,536,885, I21Cong ty C6 ph~n CO'khi An Giang 16,100,000,000Cong ty C6 ph~nDh tu Veam Tay H6 11,429,499,111Cong ty CO'khi chinh xac s6 1 4,500,000,000Cong ty CO'khi C6 Loa 10,348,983,622Cong ty TNHH MTV Diesel Song Cong 49,388,000,000Vi~n Cong ngh~ 8,022,825,403Vi~n Nghien Clru thi~t k~ ch~ t~o may Nong nghi~p 902,945,800CQng 749,281,064,551

(*) H6 tr9' v6n eho cac C6ng ty con, C6ng ty lien k~t verimuc liii sullt tu' 4,33 %/ nam d~n 8,0 %/ nam. ThO'ilwn tren 12thang.

Page 17

, ~CONGTVMJ): BAo cAo TAl CHjNH TONG HQ'PTONG CONG TV MAv DONG U/C vA MAV NONG NGHI~P VI~T NAM- CONG TY TNHH Cho narn tai chinh k~tthuc ngay 3J112/20 J3La D, Khu DJ, phuongPhu Thuong, qu~nTay H6, Ha N9i

THUYET MINH BAo cAo TAl CHiNH (TIEP THEO) MAU B09 - DN(Cac thuyet minh tic trang IOdin trang 37 la mot b(Jphdn h9'Pthanh cua bao cao tai chinh tong h9]J)13. TAl SAN CO DINH HUU HiNH

Dan vi tfnh:VNDNha cira, May moe, Phuong ti~n Dl}ngCl}

v~t ki~n true thi~t hi van tiii guanl£ Khac C2n~NGUYEN GIAT~i ngay 0110112013 404,632,152,992 583,280,784,904 16,135,245,957 2,297,340,050 1,259,258,087 1,007,604,781,990Tang trong nam 9,458,030,281 54,979,242,161 9,695,916,269 995,865,257 9,830,751 75,138,884,719Mua slim 6,549,730,664 3,892,554,545 407,460,000 10,849,745,209Dau tir xay dung 2,912,478,142 22,606,258,958 25,518,737,100Phan 10<,1ilai 602,977,200 703,960,352 5,803,361,724 588,405,257 9,830,751 7,708,535,284Hmg khac (*) 5,942,574,939 25,1 19,292,187 31,061,867,126Giam trong nam 16,272,636,385 82,101,808,321 2,749,453,845 1,546,807,536 96,691,174 102,767,397,261Dieu chinh giam do ban giao 30,571,939,488 30,571,939,488Chuyen sang cong cu dung cu 201,423,377 2,619,650,732 91,895,453 656,527,867 96,691,174 3,666,188,603Thanh ly, nhuong ban 1,972,598,040 1,972,598,040Phan 10<,1ilai 351,545,769 5,859,384,493 684,960,352 812,644,681 7,708,535,295Giam do chua s~n sang str dung 2,428,681,452 2,709,876,000 5,138,557,452Giam khac (**) 13,290,985,786 40,340,957,608 77,634,988 53,709,578,382T~i ngay 31112/2013 397,817,546,888 556,158,218,744 23,081,708,381 1,746,397,771 1,172,397,664 979,976,269,448GIA TRJ HAO MON LUY KItT~i ngay 0110112013 80,074,461,091 92,358,533,836 8,555,763,106 1,642,697,767 439,027,576 183,070,483,376Tang trong nam 19,576,665,430 63,604,990,695 8,504,759,592 762,248,378 169,151,945 92,617,816,040Kh§.u hao trong nam 18,199,092,912 62,839,979,756 2,257,273,591 188,672,414 159,321,182 83,644,339,855Phan 10<,1ilai 1,377,572,518 76:5,010,939 6,247,486,001 573,575,964 9,830,763 8,973,476,185Ciam trong nam 284,589,373 9,181~,856,223 2,232,933,751 1,209,369,490 37,567,361 12,954,316,198Chuyen sang cong cu dung cu 67,833,884 1,451,108,131 80,725,721 341,924,537 37,567,361 1,979,159,634Thanh ly, nhuong ban 1,698,271,169 1,698,271,169Phan 10<,1ilai 73,157,836 7,656,571,522 453,936,861 789,809,965 8,973,476,184Giam khac 143,597,653 82,176,570 77,634,988 303,409,211T~i ngay 31112/2013 99,366,537,148 146,773,668,308 14,827,588,947 1,195,576,655 570,612,160 262,733,983,217GIA TRJ CON L~IT~i ngay 0110112013 324,557,691,901 490,922.,251,068 7,579,482,851 654,642,283 820,230,511 824,534,298,614T~i ngay 31112/2013 298,451,009,741 409,384,550,436 8,254,119,434 550,821,116 601,785,504 717,242,286,231

Page 18\\ i • '" . ,___ "';':_ ~.

W" If

13.TAl SAN CO DJNH ntru HINH (TIEP THEO)(*) Trong do:

S6 ti~n 18.780.259.473 VND di~u ehinh tang theo Quyet dinh s6 29/QD-VEAM/HDTV ngay 27/06/2013 cua TAng Cong ty May d(lng hrc va May ncng nghiep Viet Narn-Cong tyTNHH v~ viec phe duyet quyet toan v6n d<1utir Dir an xay dung nha may san xucitHiprap 0 to tai nho va 0 to thong dung tai Thanh Hoa.

"

S6 tien 1.427.583.267 VND di~u ehinh tang theo Quyet dinh s6 2511QD-VEAM/HDTV ngay 31/12/2013 cua TAng Cong ty May d(lng lire va May nong nghiep Viet Nam-Cong tyTNHH v~ viec phe duyet di~u chinh k~ hoach d<1utir nam 2012 va k~ hoach dilu tu nam 2013 cua Nha may Due,(**) Trong do:

S6 ti~n 53.110.791.799 VND di~u chinh giam Quyet djnh s6 29/QD-VEAM/HDTV ngay 27/06/2013 cua TAng Cong ty May d(lng hrc va May nong nghiep Viet Nam -Cong ty TNHHv~ viec phe duyet quyet toan v6n d<1unr Du an x<'iydt,rngnha may san xucit lip rap 0 to tai nh6 va 0 to thong d.,lOgt~i Thanh Hoa.

Cae cam k~t v~ vi~e mua ban TSCD hfru hlnh co gia tri 1611trong tuang lai: TAng Cong ty May d(lng It,reva May nong nghi~p Vi~t Nam-Cong ty TNHH da ky hgp d6ng s60101/2014/HDCNDA ngay 15/01/2014 v~ vi~e ehuy~n nhugng toan b(l dt,ran d~u tu, tai san e6 dinh va quy~n thue d~t eua Chi nhanh Bie K~n eho C6ng ty cA ph~n np doan rayGiang v&itAnggia tri hgp d6ng la 18.240.000.000 VND.

Page 19

13. TAl S'AN CO'DINH VO HiNH '

Quyen sir dung Quy~n sir dung Ph~n m~m maydfit kbong thot han dfit co thOi han Hnh Khac

NGUYENGIA

Tl}i ngay 0110112013 6,949,009,138 12,957,063,131 55,668,000 34,500,000Mua trong nam50,000,000Phan loai sang chi phi tra truce (*) 12,193,213,131

Giam khac18,268,000Tl}i ngay 31112/2013 6,949,009,138 763,850,000 37,400,000 84,500,000

GIA TRI HAO MON LUY KETl}i ngay 0110112013 301,370,646 27,469,989 14,338,205Kh§,uhao trong nam 17,360,232 9,093,671 6,591,102Phan loai sang chi phi tra tnroc (*) 240,655,518Giam khac

3,876,880Tl}i ngay 31112/2013 78,075,360 32,686,780 20,929,307GIA TRI CON L~ITl}i ngay 0110112013 6,949,009,138 12,655,692,485 28,198,011 20,161,795

Tl}i ngay 31/12/2013 6,94~),009,138 685,774,640 4,713,220 63,570,693

Dan vi tinh: VND

C«)ng

19,996,240,26950,000,000

12,193,213,13118,268,000

7,834,759,138

343,178,84033,045,005

240,655,5183,876,880

131,691,447

19,653,061,429

7,703,067,691

(*) Tai san c6 dinh vo hinh la khoan tra truce ti~n thue dih voi thai han 38 nam, diroc phan loai sang chi phi tra tnroc dai han theo Thong tu s6 45/20 13/TT-BTC ngay 25/4/2013 cuaBQTai chinh.

Page 20

'CONGTYMJ;:

• T6NGCONGTYMAYDONGL~~VAMAYNONGNGm~pBAo cAo TAl CHINH T6NG HQ'P

Cho nam tai chinh k~t thuc ngay 31112/20 J 3Vi~T NAM- CONGTY TNHHLa 0, khu 01, phirong Phil Thirong, quan Tay H6, Hit N<)i

MAV B 09- DNTHVYET MINH BAo cAo TAl CHiNH TONG HQ'P(T1EPTHEO)(Cac thuyet minh tit trang 10 din trang 37 fa mot b9 phdn hop thanh cua baa cao tai chinh tong hop)14. CHI PHi XAY D~'NGco BAN DODANG

Nam 2013 Nam 2012VND VND

-----_;_;:...;,.=_

31112/2013 0110112013VND VND-------

158,257,750 248,257,750416,085,768 416,085,768

18,770,344,148 15,187,140,706159,363,000

2,428,681,4522,709,876,000169,300,018458,871,123

3,086,922,394206,500,000198,033,161

T~i ngay 01 thang 01Tang trong nam

K~t chuyen sang tai san c6 dinhK~t chuyen sang chi phiK~t chuyen giam khac

T~i ngay 31 thang 12 (*)

(127,203,048,974)43,258,902,781

(25,518,737,100)(8,949,417,643)

(7,989,594)

(118,420,290,530)

(*) Bao gAm

Mua sam tai san c6 dinhChi phi xay dung co ban do dang khacDir an phong thi nghiern Dong Lire ( Tien Sun)Nha t~p th~ nha may 6 to VeamNha xuong san xuat phan vi sinh va s~y ba sinDay chuyen thi~t b] ph an vi sinh va s~yCong trinh ha ngfun tuyen dirong day 22 Kv tai khach sanCong trinh cai tao duong dien 35 Kv tai nha may sanChi phi mua sam lap d~t day chuyen MSChi phi mua sam, chay thir phAn rnem k~ tmin BravoNha ph6i li~uNha kho chua nguyen v~t li~u va nhi d~ xe

CQng 28,762,234,814

15. BAT DONGsANDAv TV'

o10,084,176,031

(137,267,225,005)

(20,000,000)

(127,203,048,974)

22,250,0003,086,922,394

1,018,819,752

19,979,476,370

Dun vi Hnh: VND

Co' so' h~ t~ng C;;...;Q;.,;;.;n;g,g

11,806,562,841 44,526,541,340

6,542,810,286 6,542,810,286669,709,200 669,709,200

7,212,519,486 7,212,519,486

5,263,752,555 37,983,731,054

4,594,043,355 37,314,021,854

NGUYENGIAT~i ngay 0110112013Tang trong namGiam trong nam

32,719,978,499 11,806,562,841

T~i ngay 31112/2013

GIA TRJ HAO MON LiJY KET~i ngay 0110112013Kh~u hao trong namThanh Iy, nhuQng ban

T~i ngay 31112/2013

GIA TRI CONL~IT~i ngay 01/0112013

T~i ngay 31112/2013

32,719,978,499

32,719,978,499----'---'----'--

32,719,978,499======

Page 21

44,526,541,340

.. CONGTYM~TONGCONGTY MAy DONGLl/C vA MAy NONGNGHI~PVi~T NAM - CONGTY TNHH

BAo cAo TAl CHINH TONGH()'PCho nam tai chinh k~t thuc ngay 31112/2013

L6 0, khu 01, phuong Phu Thirong, quan TiiyH6, HaN9i

THUYET MINH BAo cAo TAl CHiNH TONG HOP (TIEP THEO)(Cac thuyet minh ti<trang 10 ddn trang 37 fa mot b9 phdn h9P thanh cua baa cao tai chinh tong h9P)

MAu B09- DN

16. DAv ruvxo CONG TY CON

. 31112/2013 0110112013VND VND-------

1,116,935,598,281 1,077,556,278,456D§u nr vao cac c6ng ty con

CQng 1,116,935,598,281 1,077,556,278,456

Thong tin chi ti~t v~ cac cong ty con cua Cong ty tai ngay 31/12/2013 nhir sau:

Ty I~ph~n Ty I~quy~nV6n di~u I~ S6ti~n d~u tuso' htru bi~uquy@t

0/0 0/0 VND VND

- Cong ty c6 phan Co khi 51.00% 51.00% 8,000,000,000 4,080,000,000chfnh xac s6 I- Cong ty c6 ph§n co khi Ph6 51.00% 51.00% 18,500,000,000 9,435,000,000Yen- Cong ty ce ph§n Co khi cs 53.66% 53.66% 6,000,000,000 3,219,600,000Loa- Cong ty ce ph§n Y?n tai va 51.00% 51.00% 12,500,000,000 6,375,000,000Thirong mai Yearn- Cong ty ce ph§n Y?t tu va 51.00% 51.00% 222,000,000,000 113,456,895,000Thi~t bi Toan b9- Cong ty ce phan PhVtung 55.00% 55.00% 70,798,530,000 38,939,191,500may s6 1- Cong ty TNHH MTY May 100.00% lOO.OO% 15,397,631,494 78,847,428,083keo va May nong nghiep- Cong ty TNHH MTY CC1 khf 100.00% 100.00% 90,141,846,000 90,067,083,126Tr§n Hung DC;lO- Cong ty TNHH MTY Diesel 100.00% 100.00% 35 J ,387,000,000 518,738,102,648Song CongcO'va may nong nghi~p mi~n 100.00% 100.00% 143,400,000,000 177,916,366, I09Nam

100.00% 100.00% 59,020,040,098- Yi~n Cong ngh~ (*)

100.00% lOO.OO% 1,442,141,717- Yi~n Nghien ClruThi~t k~ch~ tC;lomay nong nghi~p (**)

- Cong ty Yearn Korea 89.00% 89.00% 1.090.000 USD 15,398,750,000Corporation

CQng 1,116,935,598,281

(*) Theo Gifry chung nh?n dang ky kinh doanh s6 0 I090000 12 ngay 21/8/2008 cua Yi~n Cong ngM: T6ng gia tri tai sandll'Q'cgiao quan ly va Slr dvng tC;lith()'idi~m dang ky kinh doanh la 29.808.272.791 YND.

(**) Theo Gifrychung nMn dang ky kinh doanh 560500237328-1 ngay 13/3/2012 cua Yi~n nghien cUuThi~t k~ che tC;lomay nong nghi~p : T6ng gia tri·tai san dll'Q'Cgiao quan ly va SUo dvng tC;lithO'idi~m dang ky kinh doanh la 25.456.604.255YND.

Page 22

, CONGTY M~.- TONG CONG TY MAy DONG U/C vA MAy NONG NGHI"E:P

Vi"E:TNAM - CONG TY TNHHLa D, khu D1, phuong Phu Thirong, quanTay H6, Ha N(>i

BAo cxo TAl CHINH TONGHQPCho nam tai chinh k~t thuc ngay 31/12/2013

THVVET MINH BAo cAo TAl CHiNH TONG HOP (TIEP THEO)(Cdc thuyet minh tir trang IOdin trang 37 fa mot b9 phdn h9P thanh cua baa cao tai ehinh tong h9P)

MAv B09- ON

17. DAv TV' v Ao CONGTV LIEN KET, LIEN OOANH3111212013 01/0112013

VND VND-----__;_;;.....=_

449,237,833,000 431,566,347,000

449,237,833,000 431,566,347,000===========

£)~u tir vao cac cong ty lien k~t

C{}ng

Thong tin chi ti~t v~ cac cong ty lien k~t cua Cong ty tai ngay 31/12/2013 nhu sau:

Ty I~ph~n Ty I~quy~n V6n di~u I~ s6 ti~nd~uto'

so' htru ~%~ bi~ugu~~t~%~ (VND) (VND)

Congty lien k~t- Cong ty Lien doanh 30.00% 30.00% 62.900.000 USD 252,778,920,000Honda Viet Nam

- C6ng ty Lien doanh 20.00% 20.00% 49.140.000 USD 108,108,000,000Toyota Viet Nam

- C6ng ty Lien doanh 49.00% 49.00% 20.000.000 USD 39,600,000,000Me Kong

- C6ng ty C6 phan Nakyko (*) 49.00% 49.00% 8,199,610,000 4,292,777,000

- C6ng ty C6 ph~n Co khi 49.00% 49.00% 4,700,000,000 4,214,000,000Vinh

- Cong ty C6 phan Co khi 47.41% 47.41% 32,864,040,000 15,580,720,000An Giang

- Cong ty C6 phan Veam 29.00% 29.00% 100,000,000,000 9,024,200,000TayH6

- Cong ty C6 phan Kum Sa 25.00% 25.00% 70,350,000,000 15,639,216,000

C{}ng 449,237,833,000

(*) V6n gop tai Nakyco 4.292.777.000 VND bao gem: v6n gop true ti€p la 4.018.070.000 VND va thang du v6n c6ph~n la 274.707.000 VND.

18. DAv TV' oAI H,;,NKHAc

D~unr dal hankhac (*)Cong ty C6 ph~n Matexim Hai PhOngXi nghi~p Lien doanh Kum Sa

31112/2013 01/0112013______ ~ V~N~D V~N~D~

44,830,716,00029,191,500,00015,639,216,000

29,191,500,00029,191,500,000

C{}ng

(*) Chi ti~t

29,191,500,000 ===4::4=,8,;,3=0'::;.,71;;6;;,;,0;.;;0.;,0

- Cong ty C6 phin MateximHai PhOng

Ty 1~so' hO'u Ty I~bi~uquy~t VBndi~u I~ SBti~n d~uto'_________ ~~~o o~~ V~N~D V~N~O

150,007,708,000 29,191,500,00019.46% 19.46%

29,191,500,000Page 23

'CONG TY MJi:.- TONG CONG TY MAy t>()NG Ll/C vA MAy NONG NGHltP

BAo cAo TAl CHINH TONG H<JPCho nam tai chinh k~t thuc ngay 31112/2013

VitT NAM - CONG TY TNHHL6 0, khu 01, phuong PhuThirong, quan Tay H6, Ha N9i

THUYET MINH BAo cAo TAl CHiNH TONG HQ'P (TIEP THEO)(Cac thuyet minh tir trang 10 din trang 37 La /12(Jtb9 phdn h9P thanh cua baa cdo tai ehinh toOngh9'P)

19. mr PHONG GIAM GIA. eAu TV' TAl CHiNH DAI H.,.N

MAU B09- DN

Nl'im2013 Nam 2012VND VND-------

(23,351,493,189) (41,193,418,462)(293,693,833,458)186,277,457,496 17,841,925,273

(130,767,869,151) ==(=2=3,3=5=1,=49=3=,1~89::f::)

T~i ngay 01 thang 01Trich I~pdu phongHoan nhap du phong

T~i ngay 31 thang 12 (*)

(*) Chi ti~t:Vien Cong ngheCong ty C6 ph~nCO'khi C6 LoaCong ty Vearn - KoreaCong ty TNHH MTV May keo va May nong nghiepCong ty Lien doanh Me KongCong ty C6 phan CO'khi VinhCong ty C6 phan Matexim Hai Phong

CQng

3,219,600,0004,432,180,969

45,640,538,340o

1,436,270,0197,810,234,337

11,080,311,6203,219,600,0009,051,581,569

62,538,823,665 23,351,493,189===============

20. CHI PHi TRA.TRU'aC DAI H.,.N31112/2013 0110112013

VND VND

Chi phi chuyen giao cong nghe xe Maz 14,403,200 14,403,200Chi phi phan b6 cong cu dung cu 9,601,756,733 7,257,100,148Ban quyen phan mem 15,368,890Chi phi bao tri nha i,345,894,977 1,395,547,709Phi h6 tro bien Quangcao 3,527,072,356 4,821,119,339Phi h6 tro kg thu~t 906,784,200Phi ban quyen chuyen giao cong nghe 2,541,231,974 967,200,000Chi phi thue van phong 20,698,515,131 22,102,606,040Phi thi cong, sua chua 1,745,701,370 1,173,335,454Phi dang kiem khi thai d9ng cO' 459,302,110Chi phi phan b6 dv an 2,168,141,244 1,396,653,804Chi phi oao tC;l.Onhan cong 5,910,684,072 0Ti~n thue dftt (*) 11,631,683,588 0Chi phi khac 2,883,631,392 4,277,047,564

62,068,716,037 44,786,468,458

(*): Khoan tra tnr6'c ti~n tillie dftt thea hQ'po6ng thue lC;l.ioftt s6 30/H:DT:D.05ngay 28/03/2005 gi(l'a Cong ty Phat tri~nCong nghi~p Tan Thu~n va T6ng Cong ty May d9ng Ivc va May nong nghi~p Vi~t Nam. Khoan m\lc nay da:duQ'cdi~uchuyen tLl' C6ng ty TNHH MTV :DucMay d9ng l\l'cva May nong nghi~p Vi~t Nam va duQ'cghi nh~n thea Bien ban bangiao tai san hlnh thanh sau o~u tu ngay 20/09/2012 giua T6ng cong ty va Chi nhanh.

Page 24

, CONG TY M~

e- TONGCONGTY MAy DONGLl/C VA MAy NONGNGHll):PBAo cAo TAl CHINHTONGHOP

Cho nam tai chinh k~t thuc ngay 31112/2013

ViJ;:TNAM - CONGTY TNHHL6 D, khu 0 I, phuong Phll Thirong, quan Tay H6, Ha NQi

MAu B 09 - DNTHUYf:T MINH BAo cAo TAl CHiNH TONG H<}P(TIEP THEO)(Cac thllyd, minh tutrang 10 din trang 37 La11191b9 phdn h9'Pthanh cua bao cao tai ehinh tong h9P)21. THUE vA cAc KHOAN PHAI NOPNHA NU'OC

0110112013VND

se phai nQpVND

se da nQpVND

Thll~ gia tr] gia tangThll~ xuat, nhap khau

ThLl~ thu nhap doanh nghiep

Thu~ thu nhap ca nhanThLl~ nha dftt, ti~n thue dfttCac loai thll~ khacCac khoan phi, 1~phiNop loi nhuan sau thue theaThong nr 187/2013

CQng sa phai nQp

63,879,032,12432,107,453,754

125,881,187

3,083,734,950563,588,891936,727,051

1,041,782,672973,133,060

60,293,864,89733,352,797,913

3,166,217,,597563,588,891936,727,051

695,260,870

110,260,211,417 60,485,553,134

210,956,629,374 ====15:=8:i::'7=9:i:l8,=74=9;:;:,4:=83======55~,;,;01=4:E:,3=86~,4=0=5

31112/2013 0110112013VND VND

-----___;__::_

3,458,814,000 3,830,394,000178,538,540 593,257,600

-------3,637,352,540 4,423,651,600

31112/2013 0110112013VND VND

481,391,129 523,818,895116,331,390 213,739,6655,232,622

696,001,483 20,492,302,51 I786,732,350

696,001,483 19,705,570,161

1,298,956,624 21,229,861,071

2,710,176,602

22. CHI PHi PHAI TRA

Chi phi trich truce nhan cong bao dirong xeChi phi phai tra khac

CQng

, 23. cAc KHOAN PHAJTRA, PHAI NOPNGANH~N KHAc

Kinh phi cong doanBao hiern xii hQiBao hi~111y t~Cac khoan phai tra, phai n(>p khacCong ty C6 phdn Giam dinh VinaeontroLHaN9iP/uii tro cae ddi tU'9'J1gkh6e

CQng

Page 25

31112/2013VND

4,626,949,899(272,211,099)

125,881,187

612,778,223

49,774,658,283

CONGTY MJi:TONG CONG TY MAy D(>NG LI/C VA MAy NONG NGHIJ):P VIJ):T NAM - CONG TY TNHHL~ D, khu D1, phuong Phu Thirong, quan Tay H6, Ha N9i

BAo cAo TAl CHiNH TONG HQP> '.Cho nam tai chinh k~t thuc ngay 31/12/2013

THUYET MINH BAo cAo TAl CHiNH TONG H<}P(TIEP THEO)(Cac thuye: minh tir trang IOdin trang 37 fa m(Jt b(Jphdn h9P thanh eua baa eGOtai chinh f6ng h9P)

MAu B 09- DN

24. VON CHU s6 HUU:

BANG DOl CHIEU BIEN DONG CVA VON CHU so HOD Dan vi tinh: VNDvan dliu tu· Chenh Ifch Quy dliu Quy dl}' Ngu6n van Quy h6 tn}' s~p LQ'inhuan

cua chu so' hfru t~ gia hai doai nr eMt tri~n ehOng titi chinh dAu tU'XDCB x@edoanh nghi~e chua ehan ehai CI)ngT~i ngay 0110112012 4,071,619,399,200 2,359,542,018 397,755,685,041 278,399,568,567 111,341,341,692 49,195,998,524 26,338,867,906 4,937,010,402,948Tang v6n trong narn 3,144,208,129 3,144,208,129Uti trong nam tnroc 277,099,958,361 277,099.958,361Tang do chuyen d6i 106.332,793,103 106,332,793,103Tang khac 235,834,622 235,834,622Giam v6n trong namPhan phoi lo'i nhuan (4,231,670,000) (4,231,670,000)Giam do chuyen d6i (106,332,793,103) (106,332,793,103)Giam khac (2,595,376,640) (1,392,756.719) (3,988,133,359)T~i ngay 0110112013 4,181,096,400,432 397,755,685,041 278,399,568,567 5,008,548,589 49,195,998,524 297,814,399,548 5,209,270,600,701Tang v6n trong namLai trong nam

170,289,883,453 170,289,883,453Phan phoi loi nhuan 270,104,403,548 44,129,529,105 (317,709,206,253) (3,475,273,600)Tang do chuyen d6i

Di6u chuyen theo Thong tu278,399,568,567 (278,399,568,567)220120 13/TT -BTC

Trich cac quyBu tru v6"itI1Ue thu nh~p

(34,836,970,311) (34,836,970,311)doanh nghi~p n9P thu'aTang/giam khac 1,356,914,930 (5,008,548,589) 612,828,902 (3,038,804,757)T~i ngay 31112/2013 4,452,557,718,910 720,284,782,713 49,808,827,426 115,558,106,437 5,338,209,435,486

Page 26

'CONGTY M.t::,. TONG CONG TY MAy DONG Ll)'C vA MAy NONG NGHI~P

Vi~T NAM - CONG TY TNHHLa D, khu D1, phuong Phil Thuong, quan Tay H6, Ha N(>i

BAo cAo TAl CHINH TONG H<lPCho nam tai chinh k~t thuc ngay 31112/2013

THUYET MINH BAo cAo TAl CHiNH TONG HQ'P (TIEP THEO)(Cdc thuyet minh tir trang 10 din trang 37 /Q mot b9phdn h9P thanh cua baa cao tai chinh tong h9P)24. VON CHU sa uuu (TIEP THEO)

Lal NHUAN SAU THUE CHUA PHA.N PHOI

MAU B09-DN

31112/2013 0110112013VND VND

LQ'i nhu~n sau thu~ chua phan ph6i dAu nam 297,814,399,548 26,338,867,906Tang trong nam 170,289,883,453 277,099,958,361L9'i nhudn tang trong nam 170,289,883,453 277,099,958,361Tang khacGiam trong nam (468,104,283,001) (5,624,426,719)Tam phan ph6i loi nhuan (357,844,071,584)B6 sung v6n eJiJul¢ (270,104,403,548)Trich Quy ddu tu phat trien (79,479,330,526) -:-"Trich Quy du'phong tai chinh _;:::::.,~

/',\Trich Quy khen thuong phuc 19'i (8,260,337,510) _\-t}~Trich quy thuong Vien chile quan If;

(5,624,426,7191)J1Giarn khac (110,260,211,417)N9P 19'inhudn sau thui thea Thong tu 18712013 (110,260,21J,417) 'oj!-:~/

/

LQi nhu~n sau thu~ chua phan ph6i eu6i nam 297,814,399,548

25. DOANH THUNam 2013 Nam 2012

VND VND

Doanh thu ban hang va eung dp djch vI} 1,307,982,766,439 1,486,263,506,430Doanh thu ban hang hoa 542,759,629,131 709,885,459,496Doanh thu ban thanh pham 762,564,069,401 773,504,140,576Doanh thu eung cap dich vu 2,659,067,907 2,873,906,358

Cac khoan giam trtl' doanh thu 244,678,181 429,080,000Giam gia hang ban 244,678,181Hfmg ban bj tra Il;li 429,080,000Doanh thu thuAn v~ ban hang va eung dp djeh vI} 1,307,738,088,258 1,485,834,426,430

26. GIA VON HANG BAN

Nam 2013 Nam 2012VND VND

Gia v6n ella hang hoa 011ban 517,181,606,503 698,302,623,321Gia v6n ella thanh ph~m 011ban 841,136,686,367 750,817,397,050Gia v6n ella djch Vl,l 011eung dp 1,905,154,652 1,676,189,836CQng 1,360,223,447,522 1,450,796,210,207

Page 27

i ~CONGTVM~". TONG CONGTV MAY DONG Ll/C VA MAY NONGNGHI}):P

vrrr NAM - CONGTV TNHHLa D, khu D I, phuong Phil ThLIQ11g,quan rs, H6, Hit N9i

BAO cAo TAl CHiNH TONG HQPCho nam tai ehinhk~t thuc ngay 31112/2013

THUYlh MINH BAO cAo TAl CHiNH TONG HQ'P (TIEP THEO)(Cdc thuyet minh tutrang IOdin trang 37 la 111(lt b9 phdn h9P thanh ella baa cao tai ehinh tong 11I1P)27. DOANH THU HO~ T DONG TAl CHiNH

MAU B 09 - ON

Nam 2013 Nam 2012VND VNO

Lui tien gui, tien cho vay 129,550,773,679 45,789,491,049C6 nrc, 10'inhuan duoc chia 367,351,961,864 343,666,982,085' , ,

Lai ban ngoai t~ 137,871,999Lai, 16chenh lech ty gia da: thuc hien 54,758,646 66,736,670Doanh thu hoat d(mg tai chinh khac 33,890,042

CQng 497,129,256,230 389,523,209,804

28. CHI PHi TAl CHiNHNam 2013 Nam 2012

VND VNDLai ti~n vay 1,750,000L6 do thanh Iy cac khoan dfru tu ng~n han,dai han 11,742,610,023L6 chenh lech tY gia da: thirc hien 1,731,677,829 823,185,162 I

~

L6 chenh lech tY gia chua thtrc hien 1,215,319Dir phong giam gia cac khoan dfru ur ng~n han, dai han 39,187,330,476 (17,841,925,273)Chi phi tai chinh khac 1,866,138,403CQng 40,921,973,624 (3,409,991,685)

29. LQ'I NHU~N KHAcNam 2013 Nam 2012

VND VNO

Thu tLI'thanh iy tai san Cb djnh 707,314,500Nhan tai tro DlJ an san xuftt s~ch hon trong cong nghi~p 2,579,000,000Thu tLrban ph€ li~u 1,446,904,545 2,175,212,028Thu nh~p tLl'b6i thuong thi~t h~i t6n thftt 894,128,140 884,708,855TI1Unh~p khac 7,452,836,907 2,535,655,563Thu nh~p khac 10,501,184,092 8,174,576,446

Gia tri con I~i CLla tai san c6 djnh da: thanh Iy 274,326,871Chi phi v~n hanh ch~y thll' tai san 1,730,556,779Truy tllLlthu€ va p1wt vi ph~m hanh chinh 428,978,553Khftu hao tai san c6 djnh 18,056,386,302Giam trLI'cong nQ'phai thu khach hang 1,063,237,825Chi phi khac 627,997,302 532,061,713Chi phi khac 20,021,948,300 2,691,597,045

L<,rinhu~n khac (9,520,764,208) 5,482,979,401

Page 28

~ TONG CONG TY MAY f}(>NG Ll/C vA MAY NONG NGHltpvrer NAM - CONGTY TNHHLa D, khu DI, phuong Phu Thuong, quan Tay H6, Ha N(\i

BAO CAO TAl CHINH TONG HQl>Cho nam tai chinh k~t thuc ngay 31112/2013

• 'CONG TY M~

THUYET MINH BAo cAo TAl CHiNH TONG HQ'P(TIEP THEO)(Cdc thuyet minh tit trang 10 adn trang 37 la l11(Jt b(J phdn h9]Jthanh cua bao cao tai chinh tong h9]J)30. CHI PHi THUE THU NH~P DOANH NGHltp HI~N HANH

MA.U B09- DN

Nam 2013 Nam 2012VND VND

170,289,883,453 277,099,958,361(370,236,518,425) (329,308,023,302)

3,001,554,551 2,612,647,6723,001,554,551 2,612,647,672173,044,732 11,271,642

2,540,274,280 18,432,71241,320,000 2,485,273,306

246,915,539 97,670,012373,238,072,976 331,920,670,974373,238,072,976 . 331,920,670,974367,351,961,864 330,351,782,085

5,886,111,112 1,568,888,889;

(199,946,634,972) (52,208,064,941 )25% 25%

A"~

TAng IQ'inhu~n k~ toan trutrc thu~ (1)Cac khoan di~u chinh tang, giiim IQ;nhuan k~ toanCdckhodn tli~u chinh tang (2)Chi phi khong duoc tnr- Vanphong- Chi nhdnh Biic Kan- Chi nhdnh Ngh? An- Nha may 0 to Veam Thanh HoaCdckhoan tli~u chinh giam (3)Cac khoan khac-cs tire, 19"inhudn duoc chia- Lai tiJn gUi Ngdn hang chua thuc hienL6 nam truce chuyen sang (4)T6ng IQ;nhu~n tlnh thu~ (5)=(1)+(2)-(3)+(4)Thu~ su~t thue thu nhap doanh nghiep (6)

Chi phi thu~ thu nhap doanh nghiep tinh tren thu nMp tinh thu~ namhi~n hanh (7)Chi phi thu~ TNDN hi~n banh (8)=(7)

31. CHI PHi SAN XUAT KINH DOANH THEO YEU TONam 2013

VND

Chi phi nguyen li~u, v~t Ii~uChi phi nhan congChi phi kh~u hao tai san c6 ojnhChi phi djch Vl,l mua ngoaiChi phi khac b~ng ti6n

CQng

678,482,591,99992,019,478,98368,696,619,401181,981,143,27234,942,453,418

1,056,122,287,073

32. cAc sV' KI~N SAU NGAY KET THUC KY KE TOA.NNA.M

T6ng Cong ty May oi)ng h,rc va May nong nghi~p Vi~t Nam - Cong ty TNHH oa ky hqp o6ng s6 010112014/HDCNDAngay 15/01/2014 v6 vi~c chuy~n nhuqng toan bi) dv an o~u tu, tai san c6 oinh va quy6n thue ddt eua Chi nhanh Bac K~ncho Cong ty C6 ph~n T~p do an Tay Giang v6'i t6ng gia tri hqp d6ng la 18.240.000.000 VND, toan bi) tai san se ouqc bangiao trU'6'9ngay 31/3/2014. Sau khi ban giao tofm bi) tai san cua Chi nhanh Bic K~n cho Cong ty C6 ph~n T~p doan TiiyGi~ng, Tong Cong ty May di)ng II,l'cv~ May nong nghi~p Vj~t Nam - Cong ty TNHH se ti~n hanh cac thu tl,lC tj~p thee d~cham dlrt ho~t oi)ng cua Chi nhanh Bac K~n.

Page 29

p -'CONGTYM~" TONGCONGTY MAy D<)NGLl)'CvA MAy NONGNGHI~P

BAo cAo TAl CHiNH TONGHQPCho Ham tai chinh k~t thuc ngay 31/12/2013

Vi~T NAM- CONGTY TNHHL6 D, khu D1, phuong Phu Thuong, quan Tay H6, HaN(li

MAU B 09- DNTHUYET MINH BAo cAo TAl CHiNH TONG H<JP(TIEP THEO)(Cac thuyh minh tic trang IOdin trang 37 fa mot b(Jphdn h9P thanh cua bao cao tai chinh tong hop)33. THONGTIN VOl cAe BENLIEN QUAN

Nam 2012VND

299,082,446,56318,991,086,0905,652,037,49610,673,921,195

250,690,06218,181,818

375,732,00016,363,636

954,428,0729,310,341,854

,4,278,417,035 \

1\

9,310,341,8544,277,015,790 IJ954,428,072

2,546,071,380I-.-::;

55,665,262,3262,889,254,3301,691,412,7805,422,214,064

620,826,800321,302,373

7,926,483,64755,665,262,326

Nam 2013VND _____ __;_:;...:..=....

Giao die" vO'icdc ben lien quan:

Doanh thuC6ng ty C6 phan V~n tai va Thirong mai YearnChi nhanh C6ng ty cs phan V~t tir va Thi€t b] toan b(>tai Da NangC6ng ty TNHH MTV May keo va May nong nghiepCong ty C6 phfin CO' khi Ph6 YenC6ng ty C6 phan CO' khi VinhCong ty C6 ph~n CO' khi An GiangC6ng ty C6 phan Dfiunr VEAM Tay H6Cong ty CO' khi C6 LoaCong ty C6 phan NAKYCOCong ty c6 phan V~t nr va Thi€t bi toan b(>MatexirnT6ng Cong ty May o(>nghrc va May nong nghi~p Vi~t NarnCong ty TNHH MTV D(>ngcava May nong nghi~p Mi~n Narn

185,536,904,530

30,431,154,52522,587,747,725

268,569,949

493,619,9151,010,236,720512,296,00050,793,636

4,828,095,745

Mua himgC6ng ty CP V~t tu va Thi€t bi toan b(>MatexirnCong ty Lien doanh MekongCong ty c6 phfinNAKYCOCong ty C6 phfin CO' Khi VinhCong ty Vearn Korea CorporationCong ty CP CO' khi Chinh xac S6 ICong ty C6 phfin CO' khf C6 LoaCong ty TNHH NN MTV CO'khi Trfin Hung D~oCong ty TNHH MTV May keo va May nong nghi~pCong ty TNHH MTV Diesel Song CongCong ty TNHH MTV D(>ngcava May nong nghi~p Vi~t NarnCong ty TNHH Duc May o(>ngh,rcva May nong nghi~p VNCong ty Veam Korea CorporationCong ty TNHH MTV CO'khi chfnh xac s6 11Cong ty TNHH MTV D(>ngco' va May nong nghi~p Mi~n Narn

364,515,000247,957,273

1,198,927,5683,929,259,081

28,290,90918,409,091

5,908,610,900

103,846,699,226209,971,000547,481,354

S6 duovo'icac ben lien quan 31112/2013VND

Van p/zong T6ng Cang (v May il911g/I!C va May nang ngltifp Vift Nam

Cae khoan phai thu khaeh himgCong ty C6 phfin V~n tai va ThuO'ngrn~i VEAMCong ty TNHH MTV May keo va May Nong nghi~pCong ty TNHH MTV D(>ngcO'va May NN MN (SVEAM)Cong ty TNHH NN MTV CK Trfin Hung D~oChi nhanh C6ng ty C6 ph~n V~t tU'va Thi€t bi toan bi) t~i £)aNangC6ng ty C6 phfin CO' khi Ph6 YenCong ty c6 ph§.nCO' khi VinhCong ty C6 phfinMatexim Hai Phong

266,477 ,590,86879,312,186,99953,214,579,72228,266,143,5209,340,033,54013,205,936,501

275,759,06880,000,000,000

Page 30

0110112013VND

199,337,825,32435,153,797,35921,871,814,24928,266,143,5209,340,033,54013,205,936,50 I8,656,816,515275,759,068

.80,000,000,000

CONG TY M~

TONG CONG TY MAy DQNG U/C vA MAy NONG NGHIBpViBT NAM - CONG TY TNHHi.e D, khu D1,phuong PM Thuong, quan ray H6, HaN<5i

BAo cAo r Al CHINH TONG HQPCho narn tai ch inh k@tthuc ngay 3 1/12/2013

THUYET MINH BAo CAO TAl CHINH TONG HOP (TIEP THEO)(Cac thuyet minh tir (rang 10 ain trang 3710 mot b(!phdn h9'Pthanh cua baa cao tai chinh tong hop)

MAU B 09- DN

s6 dtr voi cdc bell liell quail (tiip theo) 31/12/2013 0110112013___________ V~N~D V~N~D~

V{lnphong Timg Cong (v May d{Jng 1~l'eWI Mdy nong nghi¢p Vi¢! Nam

Cac khoan phai thu khach hang (ti~p theo)Cong ty C6 phan NAKYCOCong ty C6 ph~n CO' khl An GiangCong ty CO' khi C6 LoaCong ty TNHH MTV CO' khi Tr~n HLl11g8~0 (STD)

1'81,860,000295,426,944

1,250,496,0861,135,168,488

Cac khoan phai thu khacCong ty C6 phan V~n tai va Thirong mai VearnCong ty TNHH MTV Dong cova May nong nghiep mien Nam(SVEAM)Cong ty C6 phan V~t nr va Thi~t bi toan b9 (Matexim)Cong ty C6 phan CO' khi Ph6 YenCong ty C6 ph~n Matexirn Hai PhongCdng ty CO' khi chinh xac s6 1Cdng ty C6 ph~n Co' khi VinhCdng ty TNHH MTV May keo va May ndng nghi~pCdng ty C6 ph~n NAKYCOCdng ty TNHH Diezel Sdng CdngVi~n Cdng ngMCdng ty C6 ph~n Phl,lrung may s6 ICdng doan T6ng Cdng tyCdng ty C6 ph~n CO' khi An GiangCdng ty C6 ph§n a§u tlJ' VEAM ray H6Cdng ty C6 ph~n CO' khi C6 LoaCdng ty TNHH NN MTV CO'khi Tr~n HLl11g8~0Vi~n Nghien Clru thi€t k~ ch~ t~o may ndng nghi~p

828,788,722,56192,037,700,321

49,675,000,000

360,551,786,23730,498,333,333126,864,769,0804,500,000,00010,704,866,40628,305,940,3373,394,470,117

49,388,000,0008,022,825,403

24,536,885,12153,563,000

16,100,000,00011,429,499, III10,348,983,6221,473,154,673902,945,800

Tra tru-o'c ngU'(ribanChi nhanh MEKONG- HUAN TAOChi nhanh Cdng ty Matexim Hai phong t<;liQuang NinhChi nhanh Cdng ty Mekong Auto (H8 xe Lifan)

46,811,703,51336,014,962,0216,837,636,4913,959, I05,00 1

Cac khoan phai trii ngU'(ribanCdng ty TNHHNN MTV CO' khi Tdn Hung 8~0 (STD)Cdng ty TNHH MTV Diesel Sdng Cdng

5,150,264,0765,150,214,076

50,000

Cac khoan phai trii khacCdng ty TNHH NN MTV Co' khi Tr~n Hung 8~0Ccng ty VEAMKOREA

13,734,500

13,734,500

Chi n/uJn/zBde K(l/lPhiii thu khach hangCdng ty TNHH MTV May Keo va May Ndng Nghi~pCdng ty C6 phin CO' khi Me Linh

,I

590,013,900875,920,500

Page 31

181,860,000

1,250,496,0841,135,168,488

757,018,573,46569,680,000,000

49,675,000,000

301,813,242,26332,387,655,555111,297,881,3455,042,525,0008,780,924,61 1

28,305,940,3372,750,888,501

37,688,000,00019,621,919,206 ,-::-

52,226,227,075 -=53,563,000

16,479,499,999i0,253,000,0008,713,200,0001,473,154,673775,951,900

51,090,073,56740,293,332,0756,837,636,4913,959,105,001

5,771,040,8765,150,214,076620,826,800

62,238,00062,238,000

590,013,900875,920,500

"·CONG TY ME

~ TONG CONGoTY MAy DONG Ll)'C vA MAy NONG NGHI~PVi~T NAM - CONG TY TNHHt.e D, khu D 1, phuong Phu Thuong, quan Tay HE>,Hi! NQi

BAocAo TAl CHiNH TONG H<}PCho nam tai chlnh kSt thuc ngay 31/12/2013

THUYET MINH BAocAo TAl CHiNH TONG HQ'P (TIEP THEO)(Cdc thuyet minh u'rtrang IOdin trang 37 la mot bo phdn hop thanh cua bao cao tai chinh tong hop)

MAu B 09 - DN

31112/2013 0110112013VND VND--------

sJ dtr vui cdc ben lien quan (tiip theo)

Chi nluinh Thanhns«Tra trurrc cho nguoi banCong ty C6 phan Co khi C6 Loa

Phai tra nguoi banCong ty C6 phan Co khi chinh xac s6 I

Khach hang irng truceCong ty C6 phan Co khi An Giang

Nita may DuePhai thu khach hangCong ty TNHH.MTV Dong co va May nong nghiep Mi€n NamCong ty C6 phan NAKYCO

566,360,878

31,040,000

144,429,400 204,885,200

613,338,063398,633,500

720,082,331104,629,098

Phai tra ngU'oi banCong ty C6 phan NAKYCOCong ty TNHH MTV DQngco va May nong nghiep Mi€n Nam

III,326,000 'i-6~~~~.

-,'IGTYute v'~(jl!IJ.. Iv1 -

Gia tr] ghi s6 Gia tri ghi S&NI1H/• .--//->-

31112/2013 01l01l2013~'-_'~

VND VND------_:__;:_

34,346,0004,708,704

35. CONG cu TAl CHiNHCac loai cong cu Utichinh

Tai san tili chinhTi€n va ca_ckhoan tuong duang tienPhai thu khach hfmgCac khoan phclithu khac

CQngNQ' tili chinhPhai tra ngmJi banCac khoan phclitra khac

813,646,534,391383,153,308,77890,285,143,395

654,510,311,945312,179,376,151761,018,244,537

1,287,084,986,564 1,727,707,932,633

27,128,679,1051,298,956,624

23,557,000,93221,229,861,071

28,427,635,729 44,786,862,003CQng

T6ng cong ty chua oanh gia gia trj hqp Iy cua tai san tai chinh va nq phai tra tai chinh t~i ngay k€t thlic nien oQkS toimdo Thong tu s6 210/2009/TT-BTC ngay 06111/2009 cua BQTai chinh cGng nhu cac quy ojnh hi~n hanh chua co hu6ngd~n ql th~ v€ vi~c xac ojnh gia trj hqp Iy cua cac tai san tai chfnh va nq phai tra tai chfnh. Thong tu nay yeu du ap dl,lngChu~n m~rcbao cao tai chinh Qu6c t@v€ vi~c trlnh bay bao cao tai chfnh va thuy@tminh thong tin a6i vO'icong C1,l taichinh nhung khong aua ra huang d~n tu'Ongauo'ng cho vi~c aanh gia va ghi nh~n cong ql tai chinh bao g6m ca ap dl,lnggia trj hqp Iy, nh~m phu hqp v6'i Chu~n m~c bao cao tai chinh QU6ct€.

Page 32

!CONGTY M~~ TONG CONG TY MAy DONG Ll,J'C VA MAy NONG NGHI~P

Vi~T NAM - CONG TY TNHHLo D, khu D I, phuong Phu ThuQ11g, quan By H6, Ha NQi

BAo cAo TAl CHiNH TONG HQ'PCho nam tai chinh k@tthuc ngay 31112/2013

THUYET MINH BAo cAo TAl CHiNH TONG HQP (TIEP THEO)(Cdc thuyet minh lu trang IOdin trang 37 famot ho phdn h9P thanh cua bao cao tai chinh tong h9']J)

MAu 809 - DN

36. so LI"E:USO SANH

s6 li~lIso sanh s6 lieu duoc Ifrynr Bao cao tai chinh teng hop nam 2012 cua Cong ty me T6ng Cong ty May dQnghrc vaMay nong nghiep Vi~t Nam da duoc kiem toan boi Cong ty TNHH Kiem toan APEC.

Ha NOi, ngay 15 thang 07 nam 2014

NgU'OlI~p bi~u K~toan truong

" , AeONO CHUNGVIEN

!J!A ~ 1IiM :J(};a•

Page 33