BAO CAO TAI CHINE DA DUtIC KIEM TOAN

Cho mini tat chink kit thew ngay 31 (hang 12 nom 2015

C6NG TY TNHH MTV X6 S6 MEN THIET THANH PHO H6 Cid MINH

(Be PHA:N X6 SO + Xi NGH4P IN TAI CHiNH)

CONG- TV TNHH KIEM TOAN & DICH VI) TIN HQC TP.HCM

Auditing tS. Informatic Services Company Limited

Office: 389A Dien Bion Phu, PhLfolng 4, QuOn 3, TP.I-16 Chi Minh Tel: (84.8) 3832 8964 (10 Lines) Fax: (84.8) 3834 2957 Email: info@aisc.com.vn Website: www.alsc.com.vn

A MA

SAYS MAttan IN PACT ASIA PACIFIC

SO: 10.15.47I-XS /AISC-DN2 BAO CAO MEM TOAN DOC LAP

Kinh zoi: HOI BONG THANH VIEN VA BAN TONG GIAM DOC

CONG TY TNHH MTV XO SO MEN THIET TP. HO CHI MINH

ChUng tOi da kiem toan bao cao tai chinh kern theo cOa CONG TY TNHH MTV XO SO MEN TMET TP.HCM, dtrgc lap ngay 25 thang 02 nam 2016, thtrang 05 den trang 34, bao gem Bang can del Ice toan tai ngly 31 thang 12 nam 2015, Bdo cdo ket qua hoat dOng kinh doanh, Bdo cdo km chuyen den te cho nam tai chinh ket 'auk cung ngay va Ban thuyet minh bao cao tai chinh."

Track nhiem dm Ban Tong Gidm dOc

Ban Tong Clam dee Cong ty chiu trach nhiem ye viec lap va trinh bay trung thoc va hap 19 bdo cdo tai chinh ciia Ceing ty theo chuan moc ká toan, the dO lee todn doanh nghiep Viet Nam va cac quy dinh phap 19 c6 lien quan den viec lap va trinh bay bdo can tai chinh va chiu trach nhiem ye kiem soat nOi be ma Ban Tong Giam d6c xac dinh la can thiet de darn bao cho viec lap va trinh bay bao cáo tai chinh kh6ng c6 sai s6t trgng yeu do gian lan hoac nham Ian.

Co6 C6ng viec kiem todn bao gem time hien cac thU tgc nham thu [hap cdc bang cluing kiem toan ye cac so lieu vo. Cap thuyet minh tren bdo can tai chinh. Cac thil tgc kiem toan duct Itra chgn dtra tr'en xet doan dm kiem todn vien

' ba rIACHNH1 POr TH, gam danh gid nil ro cifi sai s6t acing yeu trong bao cao tai chinh do gian Ian hoac nham !An. Khi thoc hien danh giallo skgi cac nil ro nay, kiem toan vien da xem xdt kiem soat nOi be dm Cong ty lien quan den viec lap va trinh bay bao cá TO tai chinh trung thgc, hop 19 nham thiet ke cdc thu tac kiem todn phu hop vai tinh hinh thoc te, tuy nhien khan 'k ll CHI nham mgc dich dua ra 9 kien ve hieu qua dm kiem soat nei b0 dm Cong ty. Cong viec kiem toan cling bao garrn-i danh gia firth thich hop dm cdc chinh sach ke todn dirge áp clang va tinh hap 19 cilia cdc trot firth ke Wan cila Ban Tong Giam dee cling nhu danh gia viec trinh bay tOng the bao cao tai chinh.

Chung tai tin tuerng rang cac bang chang kiem todn ma chang Vol da thu thap duoc la day da va thich hop lam ca sex cho 9 kik kiem toan Goa chting CU

Y kien cila Kiem tan vien

Theo 9 kien dm cluing toi, bdo cao tai chinh da phan dnh trung thoc va hop bi, tren cac Ichia canh trgng yeu tinh hInh tai chinh dm CONG TY TNHH MTV Xe) SO KI.EN Ti-IT TP.HCM tai ngay 31 thang 12 nam 2015, cling nhu feet qua hoat deng kinh doanh va tinh hInh km chuyen tien te cho Mtn tai chinh ket thiic ding ngay, phili hgp voi chuan moc ke toan, che do ke toan doanh nghiep Viet Nam va cac quy dinh phap 19 c6 lien quan den viec lap va trInh bay bao cao tai chinh.

Track nhiem cim Kim Man vien

Trach nhiem cUa chung tai la dua ra 9 kien ve bao cao tai chInh dga tren kat qua dm cuOc kiem toan. Chung t6i da tien hanh kiem toan theo cdc chuAn mot kiem toan Viet Nam. Cac chuAn . moc nay yeu cau chling toi than tha chuan moc va cdc quy dinh ye dao düc ngh'e nghiep, lap ke hoach vã thoc hien cuOc kiem toan d dat dugc so dam • bao hgp 19 ye viec lieu bdo cdo tai chinh ala Cong ty co con sai sot nog yeu hay khong.

Branch In Ho Nol : C2 Room, 24 Floor - E9 Lot, VIMECO Building, Thom Hung St.

Branch In Da Nang: 36 Ha Huy Tap St, Thanh Khe Dist, Da Nang

Representative In Can Tho : 4813/243/1A. 30/4 St Nlnh Kleu Dist. Con Tho Clly

Ropresenlative In Hal Phang : 18 Hoong Van Thu St, Hong gang Dist. Hal Thong

Cau Glay DJsF, Ho Nol

Tel : (04)3782 0045/46 /47 Fox: (04)3782 0048 Emall: alshn@hrLynnLen

Tel: (0511) 371 5619 Fax : (0511) 371 5620 Emelt alscktedng.ynnArn Tel: (0710)3813 004 Fax: (0710)3828 765 Trang 3 Tel: (031) 3569 577 Fox • (031) 3569 576

KIEM TOAN VIEN

a

BAO CAO !OEM TOAN DQC L.41' TIEP THEO

VAn a cAn nhAn Innh

Khang phit nhan 5' kik neu ten, chimg tOi xin hit Y rang: se du dau Mm 01/01/2015 tren bang Can ai Ice toan vã Kat qua kinh doanh Mm 2014 vai sa lieu so skh nien do truetc ce mOt s6 chi tieu thay dai duot trinh bay chi net trong tnuyet minh s6 VIII.4 trang 28 ten Ban Thuyet minh bao cao tai chinh. Trong do m6 ta sr thay d6i sO nOu so sanh do deu chinh cac dieu chinh cUa nien dO 2014 theo kat qua caa "Bao cao Kiem toan Bao cao tai chinh, cac hoat Ong lien quan den quan ly, sir dung van va tai san nha nuot Mm 2014 tai C8ng ty TNHH MTV XA sift kién thiet Tp. HCM" cUa Kim toan Nha nue° duce lap ngay 29/12/2015.

Tp. HCM, ngay 25 thang 02 nom 2016 &MONO. GIAM DOC

(HAM DOC

Dung Thi Phtromg Anh

sf GCNDKHNKT: 0321-2013-05-1 Tai Chinh Viet Nam ccip Be Tai Chinh Viet Nam alp

<-se gailifghtf

7364-114 NKT: 0213-2013-05-1

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Trans 4

CONG TY TNHE MTV XO SO MEN THIET TP. HO CHI MINH ML, se B 01 - DN

BANG CAN 061 ICE TOAN Tat ngery 31 thang 12 nam 2015 Don vi tinh: fidng •Viet Nam

TAI SAN

A. TAI SAN NGAN HAN

ma sox Thuyet minh

100

31/12/2015

1.695.104.599.292

01/01/2015

1.860.877.905.270

I. Tien vã cic khoan tuomg dung tan 110 V.1 1.218.908.485.096 1.534.289.470.209

I. Tien 111 839.388.031.433 1.324.939.464.801

2. Cac !Moan ttrang ducmg tidn 112 379.520.453.663 209.350.005.408

H. Cu khan dAu tn.tu chinh ngen bon 120 V/ 110.000.000.000

1. Cluing Ithodn kirth doanh 121

2. Dçr pheng giam gid chung khoan kinh doanh 122

3. Dkutun&m giG din ngay dao han 123 110.000.000.000

HI. Cac khan phii thu ngen bon 130 341.293.442.811 304.952.065.323

1. Phai thu ngAn han dm khach hang 131 V.3 318.653.753.266 275.914.428.008

2. Tra talk cho ngtrai ban nian han 132 V.4 14.706.458.589 24.259.365A72

3. Phai thu n6i b0 ngin han 133 - 4. Phil thu theo tidn d6 Ira hoach hap d6ng xay

cbmg 134

5. Phil thu ye eho vay ngin Ilan 135 AN \1

6. Phai thu ngAn hart Idtac 136 V.5 14.211.104.956 11.806.145.843

7. Dr phong ph& thu ngan han kh6 do! 137 (6.277.874.000) (7.027.874.000)

8. T sim thidu chtrir x ly M 139 _

IV. Wing din kho 140 V.6 24.888.871.385 21.596.769.738

1. Hang tdn kho 141 24.888.871385 21.596.769.738

2. Da phi:lug giant gid hang ton kho 149

V. Tai san ngin hon khic 150 13.800.000 39.600.000

1. Chi phi tra twee ngin ham 151 V.9 13.800.000 39.600.000

2. Thud GTGT duce khAu trir 152

3. Thud vi cac khoan !chic phai thu NM nuac 153 -

4. Giao dich mua ban lai Si phieu Chinh phu 154

5. TM san non han khdc 155

N, -

CONG TY TNHH MTV XO Su MEN THIET TP. HO CHI MINI Mriu 36 B 01 - DN

BANG CAN DOI Kt TOAN

Tqi ngay 31 thong 12 Wm 2015 Dan vi tfnh: Dcing Viet Nam

TAI SAN Ma so Thuyet .

nunh 31/12/2015 01/01/2015

B. TAI SAN HAI HAN 200 456.877.715.985 440.825.284.477

I. Clic khoan phii thu dal hnn 210 610.000.000 10.000.000 Phai thu dai flan dm Ichich hang 211 Tra tardy cho ngutri ban dai hp 212 Van kinh doanh er don vi trvc thuic 213 Phai thu niji be dai hp 214 Phai thu vi the vay dai han 215 Phil thu dai han khac 216 V.5 610.000.000 10.000.000 Dv pitting phai thu dal han MI6 dei 219

II. Tai sin c6 dinh 220 402.721.448.134 28.340.500.612 I. Tai sin co dinh him h nh 221 V.7 401.814.625.345 27.515.699.598

- Nguyen gia 222 463.667.585.243 79.344.616.771

- GO tr.' hao man 141 lcie 223 (61.852.959.898) (51.828.917.173) Tai ski co' dinh thue tai chinh 224 - Nguyen gici 225

- Gila tri hao mon &ft ket 226 - TM sin co (firth vo hInh 227 V.8 906.822.789 824.801.014

- Nguyen gia 228 5.121.719.716 4.517.099.716

- Gici tri hao man hty ki 229 (4.214.896.927) (3.692.298.702)

III. Hat dr)ng sin diu hr 230 - Nguyen gia 231

- Gia tri hao men lu, Ica 232

IV. TM sin di' clang dai ban 240 365.700.131.247

I. chi phi sari xuat, kinh doanh der clang dai han 241 2. Chi phi xiy dvng cc; ban der dang 242 365.700.131.247

V. Cie khoin diu hr di chinh dai han 250 V.2 36.697.000.027 39.440.832.950

Diu ttr vie Ong ty con 251 -

Diu tu vie ding ty lien doanh, lien kat 252 8.424.992.950 8.424.992.950

Diu tu gip yin vio clan vi khac 253 31.015.840.000 31.015.840.000

Dv phang du tu tai chinh dai hp 254 (2.743.832.923)

Diu tu nam gill. den ngay dao han 255

VI. TM sin dai ban Ichac 260 16.849.267.824 7.333.819.668

I. Chi phi tra tnrac dai han 261 V.9 16.849.267.824 7.333.819.668

Iii sin thus thu nhip hoan lai 262

Thiet bi, vit Ut, phi tang thay the dai han 263 Tai sin dai han Bac 268

TONG CONG TAI SAN 270 2.151.982.315.277 2.301.703.189.747

11.522.645.909

301.543.729.974 J.

3.547.801.040

258.298.967.500 39.696.961.434

ONG TY TNHH MTV XO SO MEN THIET TP. HO CHi MINH NIL A B 01 - DN

BANG CAN DO! ICE TOAN

Tgi ngety 31 lining 12 ndm 2015 Don vi t1nh: Dang Viet Nam

NGUON VON•

C. NO PHAI TEA

Thuyet MA so .

mirth

300

31/12/2015

855.368.315.277

I. Nvigin hAn 310 548.373.517.669 1. Phai tra cho ngutri ban Ivan han 311 V.10 38.283.213.835 2. Ngtrai mua hi tin throe nen han 312 123.429.976.825 3. Thue va cac khoan phai nOp Nha nude 313 V.11 349.137.343.786 4. Phai tra ngtrai lao dOng 314 12.704.692.913 5. Chi phi phai tra non han 315 V.I2 672.079.000 6. Phil tra nOi 60 ngin han 316 7. Phei tra theo tien dO Ice hoach hop d6ng xay

dung 317 8. Doanh thu chtra time hien ngan han 318

9. Phai tra ngen han Ichac 319 V.13 11.206.225.260 10. Vay va no thue tat chinh ngen han 320 11. Dtr phong phai tra ngin han 321 12. Quy khen thuemg, phlic Igi 322 12.939.986.050

13. Quy binh On gia 323 14. Giao dich mua ban lai trai phieu Chinh phtl 324

11. Nq dai hAn 330 306.994.797.608

I. Phai tra ngueri ban dei han 331 2. Ngtrai mua tra tin truck dai han 332 3. Chi phi phai tra dai han 333

4. PhAttranOibcvevonkinhdoanh 334 5. Phai tra nOi b0 &Ai han 335 6. Doanh thu chua thy° hie'n dai han 336 7. Phai tra dai han khac 337 V.I3 9.049.777.765 8. VayvAnqthuêtAichinhdkihçn 338 9. Trai phieu chuyen d6i 339

10. C6 phieu tru dai 340

11. Thu e thu nh0p hoan 141 phai tra 341 12. DirphôngrOitotrAthtrông 342 V.14 258298.967.500

13. Quy pith trien lthoa hoc va Ong nghe 343 39.646.052.343

01/01/2015

1.188.497.012.629

886.953.282.655 35,482.677.254 77.352.023.700

740.370.111.921 10.770.711.412

11.455.112.459

ICE TO; ' TRUE:MG

—

CONG TY TNHH Mn' XO So KIEN THIET TP. HO CHI MINK Mau st B 01- DN

BANG CAN DO! Kt TOAN

Tqi ngay 31 theing 12 Mtn 2015 Dan vi Lking Viet Nam

NGUON VON 1

D. VON CHI) So HUD

mo so Thuyet nunh

31/12/2015 01/01/2015

400 1.296.614.000.000 1.113.206.177.118

L V6nchiis&hfru 410 V.15 1.296.614.000.000 1.113.206.177.118 V6n g6p caa chit ses hau 411 1.296.614.000.000 783.504.000.000 - CO phieu ph6 thong c6 quyen bleu quyet 411a - C6 phieu tru dai 411b Thing du v6n c6 phan 412 QuynchçnchuyMdMtraiphiu 413 Von khac chit ser hau 414 C6 phieu quy 415 Chenh lach danh gia lai tai san 416 Chenh tech t9 gia hi dotii 417 QuydAutuphattri6n 418 329.702.177.118

Quy 116 trg sip xep doanh nghiap 419 Quy khac thu6c vSn chit set hut 420 Lgi nhuan sau thu6 chua phan phoi 421 - LNST chin phan phtii tüy ke den cuoi trubc 421a - LNST chin phan pitted kt nay 421b Ngnon v6n dku tu XDCB 422

IL Nguen kinh phi, quy khfie 430 NguOn kinh phi 431 NguOn kinh phi a hinh thanh TSCD 432

TONG CONG NGUON VON

NGUVI L42 BIEU

exicnif cfroo :: Wang 02 niim 2016 co

z Or tHAttei VIE h 7 c, x.5 4KIEN THAT

NI DOC

iliANH PHO HOCHIMINH

r P HO.0

440 2.151.982.315.277 2.301.703.189.747

50718

Hi Ha Huai Nam Nguyen Van Ong DO Quang Vinh

CONG TY TNHH MTV XO SO MEN TIBET TR HO CHI MINH

Miu st B 02 - ON

BAO CAO KET QUA 1104,T BONG ICINII DOANIT Cho mint tai chinh kit unit ngay 31 thong 12 nom 2015

Don vi tinh: Thing Viet Nam

CHI TIELI Ma so A Thuyit

mink Nam 2015 Nam 2014

VIA 5.700.879.543.605 5.079.703.771.000

VI.2 728.846.882.608 652.953.482.608 VI.3 4.972.032.660.997 4.426.750.288.392

V1.4 4.024.610.521.872 3.555.271.340.220 947.422.139.125 871.478.948.172

VI.5 18.850.851.575 20.439.128.257 VI.6 2.743.832.923

VI.7 2.033.792.253 1.983.883.261

VI.7 95.428.801.589 78.822.421.495 866.066.563.935 811.111.771.673

VI.8 2.428.257.385 2.335.581.142

V1.9 111.023.291 823.681.048

2.317.234.094 1.511.900.094 868.383.798.029 812.623.671.767

VI.11 191.039.103.448 178.769.190.317 )507 _ 5NG NHOI

677.344.694.581 633.854.481.450 %ANN ,KIEN ANH F

M I

Doanh thu ban hang vã cung cp clich vi

01 Cac Idmin giiun trir doanh thu

02 Doanh thu than ve ban hang va cung cep djch v9 10 Chi phi kinh (loath XS + Gia von hang ban

11 L91 nhuan gp ye' ban bang ye cung cep dick vi 20 (20 = 10 -11)

Doanh thu hog Ong tai chinh

21 Chi phi tai chinh

22 Trong do: Chi phi Mi vay 23

Chi phi ban hang 25

Chi phi pan 1 doanh nghiep 26

Lqi nhuAn thuAn lit boat Ong kink doanh

30 (30 =20 + (21 - 22) - (25 + 26))

Thu nhap kit

31 Chi phi iddc 32

Lqi nhuAn IchAc (40 = 31 -32)

40 Ting Içî nhuAn Ice Win tricot thue

50

(50 = 30 + 40)

Chi phi thus TNDN hien hanh

51 Chi phi thue TNDN hoan lai

52

Lcri nhuAn sau thue thu nhep doanh nghiep

60 (60 = 50 - 51 -52)

NGUOT L4P BIEU Kt TO TRUONG

11 4 " .05

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CONG TY TNHH MTV XO SO MEN THIET TP. HO CHI MINH Ivan 86 B 03- DN

BAO CAO LUV CHUYEN TIEN n (Theo plutcmg phap true tiep)

Cho num Mi chinh kit thew ngay 31 (hang 12 nom 2015 Dan vi tinh: Dang Viet Nam

"

'

CHI TIEU

I. LITU CHUYEN TIEN Tif HOST HONG KINH DOANH

Tien thu bin hang, cung cap dich vu vi doanh thu khao

Tien chi tra cho ngtreti cung cAp hang Ma vi dich vu

Tien chi tra Cho ngtthi Lao ging

Tien Lai vay da tra

Thus thu nit doanh nghiep da nOp

Tien thu kit tir hog dOng kinh doanh

Tien chi Ichac tit hog dOng kinh doanh

Luu chuyin tan thneni tir boat Ong Idnh doanh

IL LUV CHUYEN TIEN ItHOAT DONG DAU TIS

Tien chi de mua sAm, x4y ding TSCD vi Mc TSDH Sc

Tien thu tr thanh 19, nhugng ban TSCD vi Mc TSDH khac

Tien chi cho vay, mua tic c6ng cu ng Ma don vj1chac Tien thu h.& cho vay, ban 141 cac Gong cv nq Ma don vj• khac

Tien chi ditu tu g6p von vao don vi khac

Tien thu hei deu tir g6p vim vao don vj khac

Tien thu tir lai cho vay, co tut vi Igi nhuan dirge chia

Lim chuyen den thuAn tir hunt dang diu tu

III. LIN CHUYEN TIEN Ti! 1103T BONG TAI CIIINH

Lint chuyen den titian tAr hoot dOng thi chinh

Lint chuyen tan thuAn trong nim (50 = 20+30+40)

Tien ye tuning dtrung Hen dIu nam

Anh Wong Ma thay 461 tY gia hOi doai quy d6i ngovi t6

Tien vi ttrcrng dung tan cutoi nim (70 = 50+60+61)

A Thuyet MA so minh Nam 2015 Nam 2014

01 5.478.186.454.851 5.558.095.456.487

02 (3.253.985.388.728) (3.572.782.510.808)

03 (55.813.289.572) (54.229.231.430)

04

05 (210.215.692.227) (142.392.994.901)

06 211.587.150.439 183.934.599.293

07 (2.357.370.543.509) (1.918.163974.594)

20 (187.611.308.746) 54.461.344.047

21 (33.792.354.942) (87.768.878.267)

22 35.000.000

23 (110.000.000.000) 24

25

26

27 15.987.678.575 21.254.061.257

30 (127.769.676.367) (66.514.817.010)

40

50 (315.380.985.113) (12.053.472.963)

60 1.534.289.470.209 1.546.342.943.172

61

70 V.1 1.218.908.485.096 1.534.289.470.209

CoNG TV TNIIH MTV XO SO KIEN THIET TP. HO CHI MINH MALI se B 09- DN

BAN THUYET MINI BAO CAO TM CHINH

Cho nem tbi chinh kit thnc ngiry 31 'hang 12 nam 2015 Don Fi 1inh: !Xing Viet Nam

I. DC DIEM FIOAT DQNG CEA DOANH NGHIEP

Hinh that s& heti van vi thong tin va chi so. him:

Von ngan sach Nha Nude

COng ty TNHH MTV Xa sa kit!) thiet Tp.HCM la doanh nghiep Minh vitt cim COng ty Diu tu TM chinh Nha Nu& Tp.

Chi Minh (HFIC)

Chi nhanh: Xi nghiep In Tai chInh

LInh vuic kinh •doanh: dich vy vi son xuAt

Nganh nghe kinh doanh

- xi) s6 kik thiet - hoot dOng chinh ml Cang ty X6 s6;

- In lich, anh cao cap, bleu Mau, hea don, chfmg ta, ye xt s6 Mtn thiet vi tic an pham that C113 nganh tM chinh, in tren bao hi (kheing hot &Ong tai try 50) - hoot dOng chinh tai Xi nghiep In TM chinh

- Mua ban nguyan It lieu nganh in vi x6 s6, num ban gib tic loni;

- Mua ban may m6c, thiet bi nganh in vã x6 se;

- Kinh doanh bat Ong sin; dau tu say chmg, kinh doanh inttang ky thuat khu rang nghiep - lchu din cu;

4. Chu kt sin xuat, kinh doanh thing thiremg.

Chu kir sin xuat, kinh doanh Giza Con& ty keo dii tong yang 12 thing thee nam tai chinh thong thutmg Mt dAti tit ngay 01

thing 01 din ngay 31 thing 12.

Dc diem hoyt dngcUa doanh nghiep trong nam Si chInh c6 inh Song den bio cio Si chinh: khOng CO.

Tang se nhin viEn den ngay 31 thing 12 nam 2015: 364 nhan vien. (Ngay 31 thang 12 Min 2014: 360 nhem vien)

Tuyen havE khi nang so sinh thang tin tit Bin tho tai chinh

Viec Urn chon sa lieu va thong tin cAn phil trinh bay tong bao cao tai Ott duqc Uwe hen thee nguyen tic c6 the so sixth

dtroic gita tic ky ke tom n Mang Ong.

II. NIEN DO ICE TOAN, DON Al TIEN n sfr DIJNG TRONG ICE TOAN

I. Mien de ke toil*

Ni8n dO ke Man cüa ang ty bit deo t& ngay 01 thing 01 vi ket thiic ngay 31 thang 12 hang ntim.

2. Dom vj tien t sir dyng trong ke toin

&mg Viet Nam (VND) dupe sir dung lam don vi tien te de ghi s6 ke

M. CHUAN 6/1/C VA CHE HQ ict TOAN AP DUNG

Che d0 ke tom n ip dyng

Ong ty ãp dyng Chi di) ke loan doanh nghiep Via Nam thee huffing clan tai Thong tu sE 200/2014/1T-BTC dime BO TM chinh Viet Nam ban hanh ngay 22/12/2014, thay the cho Chi de ke tom n dearth nghiep ban hanh theo Quyet dinh s6 15/2006/051-BTC ngay 20/3/2006 dm BO throng Bo TM chinh, Thang Us s6 244/2009/1T-BTC ngiy 31/12/2009 oda BO Iii chinh vi Mreing clan che de ke toast ap dyng dal vOl c8ng ty x6 so' kien thiet tai Thong tu 168/2009/TT-BIC ngay 19 thing 08 !tam 2009 cim BO

TM Chinh.

Tuyen 66 va vic thin thU chuan muc ice tom n vi chi di) ki

Chung toi da thyt hien ding viec ke toan lap va trinh bay bap cao tai chinh thee tic chuin num ke tom n Via Nam, cite de ke

Wan doanh nghiep Viet Nam va tic guy dinh phap 19 CO lien quart. Bao cao Ui chinh di duet trinh bay ma cacti tong thuc vi hop 19 ve tinh hinh tai chinh, ket qua kinh dearth vi tic luOng tiin cAn doanh nghiep.

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Cho nom thi chinh kit thac ngay 31 thang 12 plain 2015 Danvt tinh: Dam Viet Nam

Viec Itra clam se lieu vi thing tin can phai trinh bay trong ban Thuyet minh bao cao tai chinh throe thoc hien theo nguyen tic trong yeu quy dinh tai chart mon ke roan Viet Nam so 21 "Trinh bay Bao Cao Tai Chinh".

IV. CAC CHiNH SACH XE THAN AP OW%

I. Nguyen tic ghi nhan nac khan tien vi twang dtrang tiAn

Tien bao gem Lin mat, lien girl ngin hang klning ky han, tin dang chuyen.

Clic khan twang throng tin bao gem cat Ichoth ties, gui ci ky han vi cac khoth din tu ngin ban CO thin ban gee khemg qua ha thing, c6 tinh thank Ichoan cao, c6 kha nang chuyth ai a ding thanh dc Ittong an xac dinh va khOng ci nhieu nit ro trong chuyen dei thanh tith.

Nguyen tic ke tom n ac khoin din ttr tIi chinh

Nguyen tic kg loin cic khan din hr van Ong ty lien ket

lapin au tu vao ding ty lien ket ducrc ghi nhan khi Ong ty nam gift tit 20% den dued 50% quyen bieu (my& dm can c6ng ty duqc dau tu, c6 ink huing ding kè trong cat quyet dinh ve chinh sach iii chinh vi boat Clang tai tic Ong ty nay.

Cac khoari diii tu vao Ong ty lien kit &roc ghi nhan ban au theo gia gic, sau di khong &roc dieu chinh theo nheng thay dii Oa pan s6 ban cia nac nha din tu trong tai sin than dm ben flan au hr. Gil gem bao gem gia mua va cac chi phi lith quan trim hip den viec diii ttr. Truing hop dEn tu bang tai sin phi tien te, gia phi khan diu tu &um ghi nhan theo gia tri hop 19 Oa tai sin phi tien t tai thtri diem phat sink.

Do pang tin thit au ttr via c8ng ty lien kat ducrc trich lap khi doanh nghiep nhfut vin g6p din 1w hi 16 dan den Ging ty ci kha nang mat yin hoac khi gia tri citc khoan diii tu via Ong ty lien ket hi suy giam gia tri. Can ci dC inch lap do 'Meng tin that dal] tu la bao cao tài chinh cia c8ng ty chum du tu nen cemg ty nay la doanh nghiep dee lap khing c6 cOng ty con.

Nguyen tic ke tom can kholn din hr gip via via don vi khan

Khoin diu tu g6p von via don vi khac la khan Corm ty dna ttr vao Ong co van dm don vi khan nhung kiting c6 quyen kiem soat hoc deng kiem scat, kitting 0 Anh hiring dang ke dOi vii ben &roc din tu.

Cic khoan din tu dirge ghi nhan theo gia gic, bao 86m gia inua vi cat chi phi 11th quan non hip den viec (tau Lu. Tnntrng hop din ttr bang tai sin phi tith te, gia phi khoan din tu dtroc ghi nhth then gia tri hop 19 Oa tai sin phi lien te tai thtri diem phat sink.

Khan dau tu ma Cerng ty nam gill lam dai (khemg phan loai la cluing Both kinh doanh) vi khong c6 anh luring ding ke dOi yeti ben dtroc dam ttr, Viec lap do phing tin that durm thge hien rthu sau:

+ Khoan clan tu kh8ng xac dinh doge gia tri hem 19 tai thbi diem bao cao, viec lap do pitting dug° thoc hien On 0 via khoan tO mia ben ducrt dau tu. Can dr ae trich 1th do phOng tin Mit din tu vac) don vi Ichacla bao cao tai chinh cOa Ong ty door dth tu neu Ong ty nay 14 doanh nghiep dem lap kiting c6 Ong ty con.

Nguyen tic ghi nhan cit khoan phai thu thuang mai vi phai thu khan:

Nguyen tic ghi nhan cat khoari phai thu: theo gia gic trir do phing cho can khoan phai thu khi dOi.

Vith phan loai cat khban phai thu Ii phii thu khach hang vi phai thu khac tAy ththac theo tinh chit cOa giao dich phat sinh hoc quart he giaa cdng ty vi ai ttrong phiti thu.

Phtrang phip lap do phing phai thu Jibe dOi: do phing phai thu kh6 den duoc tram drill chi phan gia tri bi tin thit nth cac khoan no phai thu vi cac khoan dth ttr nun gift' den ngay dao hart khan ad ban chit twang to cat khoth Oat thu kh6 c6 kha nang thu hii da qua tip thanh loan, chin qua hart nhtmg ci the kheng deg duqc do khach no kheng ci kha ang thank toan vi lam via tinh hung pha sin, thing lam thu toe gull the, mat tich, b6 trOn...

Nguyen tic ghi nh hang tan kho:

Nguyen tic ghi nhan hang tin kho: Hang thu Idm dirge ghi nhan theo gia gic (-) ft* d .0 pang glint gid vi do phing cho hang tin kho 161 tad, mitphim chat

Gia gOc king tan kho dirgc rat dinh Our sau:

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- Nguyen lieu, vat lieu, hang Ma: bao gem gia mua, chi phi van chuyen va cac chi phi lien gum true tiep khk phat sinh de c6 &roc hang tan kho ô dia diem va tang thai hen Mi.

- Chi phi san auk kinh doanh der dang: bao gam chi phi nguyen vat lieu gay chuyen di gia ding ye sO IPA chi phi gia Ong ve s6 d6 dang.

Phumig phip tinh gii tr1 hang tan kho: Theo gia Hit quart gia quyen.

Hoch Map hung tan kho: Phuong phip ke thai twang xuyen.

Phtrung phip lAp dy phemg gum gig hung tan kho: Du pheng cho hang tan kho duqc trich lap Ichi gia tr1 than cA the thuc hien duce ctla hang tan kho nh6 han gia gac. Gift tri thuin c6 the [hue hien duce là gia ban trem tinh tit di chi phi udrc tinh de Irak Math san phim va chi phi ban hang Irk tinh. S6 du phbng giam gia hang tan kho la so chenh lech gift gia gem hang tan kho 16n han gia tri than c6 the dam hien clime dm thing. Du phang giant gia hang tan kho &tot lap cho timg mat hang tan kho c6 gia gat km bon gia tri thuin c6 the thuc hien duce.

5. Nguyen tic ghi nhAn vi khan hao tii sin a dinh (TSCD):

5.1 Nguyen tic ghi nhAn TSCD Mit hinh:

Tai san et dinh btu hinh duqcghi nhan theo nguyen gift tn1 di (-) gia tri hao mon lüy ke. Nguyen gii la tom ha clic chi phi ma doanh nghiep phai 1,6 nt de cd duqctài san ea dinh tinh den then diem dim tai sin dd vao Mum thai sin sang sir dung theo du tinh. Cie chi phi phat sinh sau ghi nhan ban dau chi dtrOc ghi tang nguyen gia tel san et (firth nen cac chi phi nay chic chin lam tang Icri ich kinh te tong ttrang lai do sir dung tai sin db. Cac chi phi lzhang thee man dieu kien ten duce ghi nhart IA chi phi tong ky. Khi tai san co dinh duqc bàn hoic tharth 19, nguyen gia va khau hao lay ke duqc x6a sa va bAt ky khoan Jai la nat, phat slab tix viec tharth 19 deu dime dnh van thu nhap hay chi phi tong 1(9.

Xac dinh nguyen gia tong tang truirng hop

Tai son ca' clink hau hinh mua srim

Nguyen gia tai san c6 dMh bao gem gia mua (-) cac khoan duqc chiet Ichau thuang moi hole gum gia), can khoin thue

(Ichang bao gam cac lchoan thue duce hoan va cac chi phi lien quan true dip den viec dim tai san vao tang thai sin sang st1 dung. Mit chi phi lip dal, chay thit, chuyen gia va cite chi phi lien quan truc Wep khk.

Tel san c6 dinh Huh thanh do diu nt xly dung theo phuang Mire giao thin, nguyen gia là gia quyet toan ding trinh diu Ur )(Ay chmg, clic chi phi lien quart truc tiep khk vile phi truck bi (nen c6).

Tai san c.6 dinh là nha cita, vat kien vac gin lien yin quyen sir dung dat thi gia tri quyen ser,dung dat duce the dinh rang biet và ghi nhart la tai san ca dinh vo hinh.

Si Nguyen tic ghi nhAn TSCD v6 hinh:

Tel sin co dinh ib Huh duqc ghi 'than theo nguyen gia trir di (-) gia td hao men Iiiy lit. Nguyen gia Si sin c6 dinh v6 hinh là loin be ck chi phi mi doanh nghiep phai be ra de co dirge tel san co dinh v6 hinh dub den than diem dun tel sin di vio sir dung theo chr kien.

Nguyen tic ghi nh(in TSCD v6 blab (tiep theo)

Xac dirth nguyen gia tong &lig tatang hop

Phein mint may vi tinh

Phen mein may tinh la toan be ck chi phi ma Cong ty a china tinh den then diem dun phin mem vao sf1 dung.

53 Phirang phip khiu hao TSCD

Tai sin ce dinh duce khan hao theo phttcmg phap clueing thing din tren then gian sit dung trk tinh cia titi sin. Then gian hdu dung vac tinh là thtli gian ma tai sin phat huy duqc tic dung cho san xuat kinh doanh.

Thai gian ham dang tat filth ctia cac TSCD nhsrsaa:

Nha xita ng, vat kiln true 06 - 50 Wirt

May mac, that hi 05-15 nam

Phurmg den van led, truycn dein 06-10 nam

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Cho nom tin chin!: kit thee nay 31 Meng 12 nem 2015 Don v1 link Deng Vier Nam

Thiet bk dyng cy gucin Ij 03-08 nem Phen mem gucin 1.)) 04 nem

Nguyen tit ghi nhan chi phi arty dung cabin d& dang:

Chi phi thy dyng co bin do clang duqc ghi nhan thco gift g6c. Chi phi nay bao gam tom n bet chi phi an thiet de mua sim mei tai sin c6 dinh, )(Ay tkrng mai hoc sth chaa, cal tao, ma njng hay trang bj loi ky thuat ding trinh nhu: gia in nghiem thu khti ithang hoan thenh tiing giai dean gift chit diu in vi nha thau sau khi di to bao ao kiem loin Tex lap.

Chi phi nay &gm kit chuyin ghi tang ttli sin khi cling trinh hob thanh, viec nghiem thu tong the di thvc hien xong, tki sin duqc ban giao vi dui via twig thai sin sing sir dyng.

Nguyen tac ghi nhan chi phi 'frit trinfrc

Chi phi In truth Mi Citing ty bao gam tic chi phi thvc te di phat sinh nhung c6 11th quan den ket qua boat dOng kinh doanh cda nhieu Icy ke loan. Chi phi tra truer mia ang ty bao gam clic chi phi sau: Chi phi c8ng cy clang cy xuat ding; chi phi sira chira TSCD vi cac chi phi In truck khac.

Phtrong phap phan 66 chi phi tni tnrac: Viec tinh vi phan b6 chi phi tra truttc vao chi phi boat dOng kinh doanh tong Icy thee phuong phap dubng thing. Can dr vao tinh chat vi mirc de tung loai chi phi mit to thin gian plan hO nhu sau: chi phi at try& ngin han phan bet iron Wing 12 Mang; chi phi tra truth dal han phan hO it 12 Mang den 36 thing.

Nguyen tic ghi nhan nq phai tra

Cdc Ichoin nqphai ha duce ghi nhan theo nguyen gia vi khang thap hcm nghia vv phiti thanh tan.

Gang ty thtm hien phan loai cac khotin nq phil traIi obit in ngubi ban, phiti tra I:bac tiy thuOc thee tinh chat ctia giao dich phat sinh hoac quan he gifta ding ty vi aOl tucing phai tra.

Cfic khoan nq phai tra dot them ddi chi tiet thee kj han phai tra, dOi urcing phiti tra, foal nguyen te phai tra (bao gem viec darth gia lai nq phai trit them man dinh nghia cic khoon myc den te c6 goc ngoai le) vi tic yen to ;chic thee nhu au quan Cling ty.

Tai thbi diem lap bib cao tai chinh, Cong ty ghi nhan ngay met khoin phai tri kin to cac bang chimg cho May meat khoan tan that c6 UIi ntmg chic chin thy ra thee nguyen the than trong.

Nguyen the ghi nhan chi phi phii tri:

Chi phi phai tra bao dim chi phi de tam tinh gia vein lung boa, tharth phim di phitt sinh trong bao cao nhung thvc te chua chi tra. Clic chi phi nay duqc ghi nhan dim van ac vac drib hop 19 ve sO tien phai trit thee cac hqp dOng, th6a thuan cy the.

Nguyen tic ghi nhan chr phang lii thin:n*1g:

Dv phang tri thtrang: viec aid lp dtt phang nil no trit thveng dirqc lap thee qui dinh ti Thong In 01/2014/TT-BTC ngay 02/01/2014 cim BO Tai Chinh hiring clan che 00 quan 19 iii chInh chai vol doanh nghiep kinh doanh x6 s6. Dieu kien inch lap dy phang nil no trit thuong là khi trong ky trich lap doanh nghiep kinh doanh x6 so c6 ty le tra thuring thvc te nhe han 19 le tni tinging xfiy dung hoc ke hooch cim timg loai blab sin pham xa sO duct phdp kinh doanh thee qui dinh cart BO Tai Chfnh.

Khan cht pheing tra throng chi ap dung vii loai hinh x6 so truyen thong, x6 56 Lot& xa se* cAo va x6 sO bit Weikel qua ngay. Mira trfch lap teti da kheng vuqt qua 3% thug doanh thu c6 thue dia tat ca cic loai hinh s6 &tem phdp inch lap tai thin diem inch lap.

Nguyen tic ghi nhan van chit s& htru

Nguyen tic ghi nhan van g6p ciia 66 sift MN:

Von g6p cim chi) sit hitu duqc hinh thenh do nhit nuac giao van, duqc dieu dOng tit tic doanh nghiep tong mai be, 'Ding ang b; van do cemg ty my Clan in vie cang ty con, tic khan chub lech do danh gift lai Iii sin hoc cluctc Lai sung it dm qu51, direm inch it lqi nhuan sau thue ciii hont (tong kinh doanh. Von gap dttqc gl nhan theo s6 van Nem sach Nha nudic giao.

Nguyen tic ghi nhan Iqi nhuan china phan phai.

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Loi nhuan sau thue chtra phan phii aunt ghi nhan là s6 kri nhuan (hoac 16) M ket qua hoot deng kinh doanh elm Cong ty sau Ithi trir (-) chi phi thue thu nhap doanh nghiep tin ky hien hint: va cac khoan dieu chinh do ap dung 'tin 16 thay dit chinh sach ke man, dieu chirih hal ta sal sit Yung yen dm cat narn tru6c.

Viet phan phii Iqi nhuan dirge can cd theo quy djnh tai Th8ng tu 01/2014/TT-BIC ngay 02/01/2014 dm BO Tel Chinh hueing clan che de quart 19 tel child' din v6i doanh nghiep kinh doanh xa n6.

12. Nguyen tic vi phitung phip ghi nhan Doanh thu vi thu nhap khac

Nguyen tic vi phtrang phip ghi nhan doanh thu ban hang

Doanh thu ban hang ductc ghi nhan khi ding then thia min 5 dieu kien sau: I. Dearth nghiep di chuyen giao phan 16n nil ro vi IQ' 1th gin lien quyen so hitu stm pham boat hang hoa cho nguai mua; 2. Doanh nghiep Ichang ten nun gid quyen qutin 19 hang hen nhtr ngutri ser him hang boa boat quyen kiem soil hang h6a; 3. Doanh thu dugc zit dinh Wang dai chic chin. KM hem dang quy dinh ngtrbi mua duoc quyen tra tai san phim, hang hen di mua thee nheng (lieu hen cy the, doanh nghiep chi doge ghi nhan doanh thu khi nhgmg dieu kien cy the di khiing can ton tai vi ngtrbi mua thing duct quyen tra loi sin phara, bang

hia mrtmg hgp tra lai dubi hinh thdc dai lai de lay hang hia, dich vu khac); 4. Doanh nghiep di hoc se thu duct Icti ich

kinh 16 tit giao djch ban hang; 5. Xic djnh duot tic chi phi lien quan den giao djch ban hang.

Doanh thu kinh dearth xa 56: Doanh thu bàn ve xa 56 duk ghi nhan thee 56 luting ve sa thyc ban (Tang sa luong ye 56 giao

ani Ise trir di sa lugng ve 4 dtroc chat tube thbi diem Sc timing 30 phat do cac dja It tra ye)

Nguyen tic vi phut:rug phip ghi nhan doanh thu cung cip dich vy

Doanh thu caa giao djch ve cung cap djch vu duct ghi nhan khi ket qua cda giao djch d6 ducm xic djnh met cach ding tin nay. Triteng hqp giao djch ve cung cap djch vy lien quan den nhieu ky Oil doanh thu dirge ghi nhan bong k9 thee ket qua phin tong vik di hoin thanh vie ngay lap Bang Can &Si ke tout elsa Icy di.

Doanh thu cung cap djch vu &cc ghi nhan Idil dang Mei th6a mm at cit Mn (4) diets hen: I. Doanh thu dirge xac djnh Wang dai chic chin. Khi hop ding quy djnh ngutti mua dirk guy& ha In dick vu di mua thee Mang dieu kien at the, doanh nghiep chi dirge ghi nhan doanh thu khi nhang dieu kien cy the di thing can tan tot vi ngubi mua khOng Mtge quyen tra lai djch vu di cung cap; 2. Doanh nghiep di hoac sE thu dirge lqi ich kinh te tir giao djch cung cap djch inj di; 3. Xk djnh dirge phin tong viec di hoan Minh van ugly lap bang Can dei Ice ban; 4. Xec djnh &gm chi phi ph& sinh cho giao djch vi chi phi heart thimh giao djch cung c.,4p (Itch vu d6.

Nguyen tic vi photon phip ghi nhan doanh thu cung cip djch vy (flip theo)

Neu khemg the xac dinh dirge ket qua hgp ding met each chic chin, doanh thu se chi duqc ghi nhan 0 mirc c6 the thu hai dirge cda tic chi phi di dupe ghi nhart.

Nguyen tic vi phtrung phip ghi nhgn doanh thu hoot Ong tAi chink

Doanh thu hog dung tai chinh phan anh doanh thu tic tien lii lien girt khOng ky ban vi ci ky han, chenh tech 19 gia.

Doanh thu phat sinh td tien iii, lien ban quyen, ca tOe vi lcti nhuart dame chin caa doanh nghiep dirge ghi Man khi then min ding thbi 2 dieu kien: I. CO kha nang thu dirge kli ich tIc giao djch di; 2. Doanh thu (Mgt xac djnh Mang dai chic chin.

- Tien lii dirge ghi nhan tract co s6 theri gian vi lit suit thyc te tang kY.

Khi kheng the thu hal met Ichoan ma truck 46 di ghi vie doanh thu thl khaki c6 Itha ming kh6ng thu hat dirge hoic thong chic chin thu hai dirge 46 phai hach toan vae chi phi phat sinh tong Icy, khang ghi giam doanh thu.

Nguyen tic vi phuong phip ghi nhan gill vim bang ban

Gift van hang ban phan ink trj gia van cua hang hia, djch vu cung cap trong 1<9. Gia van duet ghi nhan to' then diem giao djch phat sinh hoc khi c6 kha thing tucmg clifn chic than se phat sinh trong tuong lai thing phin biet di chi tien hay chin. Gia van hang ban vi donut thu dirge ghi [than ding thin thee nguyen the phi's hop.

Ga van kinh doanh xa 56: Do die the' tea nghiep vi kinh doanh xa skein phi tra thming dirge ghi nhan tai thbi diem dux chi, nhtmg then gian c6 hieu lye tea cat ye sa yang thi da kh5ng qua 30 ngay ke tic ugly rnd thuerng cho nen chi phi di thueing c6 the duct ghi nhan vas ke loan tiep thee Ichang cling vin Icy ghi nhan dearth thu.

Nguyen tic In phutmg phip ghi nhgn chi phi tii chinh

BAN THUYET M H BAO CAO TA! CHiNH

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17. Cat ben lien quart

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Chi phi Si chinh bao gam: Cac Moan chi phi hoc khoan le lien quan den cat hogt dOng du tu lii chinh, chi phi Ui vay, IS ty gift hen doai vi vac khoan chi phi tat chinh Ichac.

)(hoar' chi phi tai climb &roc ghi nhan chi net cho tang neti dung chi phi khi thoc te phat sinh trong kY vi duce XeC dinh mot thch clang tin ay khi c6 diy du bing chtMg ve cat khoan chi phi nay.

Nguyen Sc vi phtrong phip ghi nhAn chi phi (hue TNDN hien hinh, chi phi that TNDN hoin 131

Chi phi thue thu nhAp doanh nghiep bao gem chi phi thue thu nhlip doanh nghiep hien birth vi chi phi thue thu nhap doanh nghiep hoar] Ini Phat sink trong aim lam can dr sic dinh ket qua hog deng kinh doanh sau thue cia Gang ty trong nun Si chinh hien hitnh.

Chi phi thue thu nhAp doanh nghiep hen hanh IA 56 thut thu nhap doanh nghiep phai nen tinh tren thu nhap chiu thue trong nam vi thu e suit thus thu nhAp doanh nghiep hien hanh.

Cat khoan thue phai pep ngan such nha nuac s dtrqc quyet man a the WA co quart thue. Chenh leth glen se thue phai nap theo sa sich vi 56 lieu kiern tra quyet toan së dupe tau chinh khi co quyet toan cbinh Mac veri co quan thue.

Cong ty ip dung mire thue suit thue thu rihap doanh nghiep hien hanh IA 22%.

Cling ety Si chinh:

Ghi nhjn ban din:

TM sin Si chink

Theo th8ng tu se 210/2009/7T-BTC ngay 6 thing 11 nam 2009 ("Thong ttr 210"), Si sin Si chinh &roc phan logi met each phi] hop, cho mut diCh thuyet mirth trong the bao cao tai chinh, thanh tai sin tai chinh ducm ghi nhan theo gia tri hop ly thong qua Rio Qin ket qua hot den kinh doanh, the /chain cho vay vi phai thu, the khoan tau tu gill den ngay dito hnn vi tai sin Si chinh sin sang de ban. Ging ty quyet dinh phan loaf cac Si sin nil chinh nay Si Mei diem ghi nhan lin din.

TM sin Si chin)) (Oh thee)

Tai then diem ghi nhan lAn &au, Si sun Si chinh duct xactlinh theo nguyen gia ceng Arai chi phi giao dich trot tiep c6 lien quart.

Cat tai sin Si chinh cua Cemg ty bao germ tien vi the khoan lien gri ngan Mtn, cac lchoan phai thu khach hang va phai thu khac, the khoin cho vay, Can c8ng cu Si chinh duct Mem yet; ktang durmniem yet vi cat c8ng vu Si chinh phai sinh. "

Nq phii tri Si chfinli

No phai tra Si third! theo Ohm vi cua Thong tu 210, cho mut dfch thuyet mirth tong the bat. cao Si chinh, throe phfin Joni met each phi hop thanh the Ichoan no phai tra Si chinh &Mc ghi nhan th8ng qua Bao ciao ket qua hog deng kinh doanh, the khoin,nq phi' tra tai chinh dtrqc xat dinh theo gia tri phan be. Cemg ty sic dinh viec phan Joni the khoan nq phai tra Si chinh si thed diem ghi nhan lin du.

Tat ca nq phai tra tai chinh duct ghi nhan ban ttAu theo nguyen gia cling vii the chi phi giao dich trot tiep c6 lien quart.

No phai tra Si chinh tha Cling ty bao gam the khoan phai tra ngtrai bin, tic khoan phai tra khac, nq vi vay vi the tong a Si chinh phai sinh.

Gia trj sau ghi nhAn lAn dau

Hien tai khong c6 yen au xac dinh Jul gii tri ctia the tang en Si chinh sau ghi nhan' ban du.

Bit trir cic tong cn Si chinh

Cac Si sin tai chinh va ncr phai Ira Si chinh &roc bit tt vi gia tri thuAn se iliac trinh bay tren the bno cao Si chinh neu, vi chi neu, don vi cd quyemhcrp pilau thi birth viet air cat gia tri 4 duct ghi nhan nay vi c6 dinh bii trir tren ca sa thutin, hone thu duqc citc tai sin s1i thanh Man nq phai tra dong thai.

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BAN THUYET MINH BAO CAO TAI CHINE Cho nom thi chinh tie thac ngay 31 thdng 12 nom 2015 Don vi link Dang Viet Nam

c4c beo lien quail là the dearth nghiep, cac cit than, true tiep hay gian tiep qua mat hay nhieu flung gian, co quyen kiern mat hoac chju six kiem gat dm Gang ty. Cie ben lien ket, can ca nhan it true tith hoac gian tiep nem girt quyen bieu quyet v6 cO

inh huemg ding ka clei yeti C6ng ty, nhang chile frith quitn 19 chi ch.& nhu Ban Giam d6c, HOi tieing thanh vien, nhang thanh

vien than can tong gin Oinh cUa nhang cá nhan hoac the ben 11th ket babe nheng thrig ty Iien ket vai ea nhan nay cOng doge

coi IA the ben lien quan. Timm viec xem 'cat aft Si quan h giiia the ben Iien quart, ban that cia Si quan he dirge chi 9

chit khang phai là hinh thitc phap 19.

18. Nguyin tic trinh bay tài sin, doanh thu, ket qui kinh doanh theo b§ phan

Be phan kinh doanh bao gtm be phan theo Iinh vyc kinh dearth va be phan theo khu we dja 19.

BO plan thee Ruh vktc kinh •doanh 14 met be phan c6 the phan biet dirge cim Gang ty than gin Vao quA trinh slut 'wet hoac cung elp sin phem, dich vu dangle, Met nhirm eac sin pliant hoac the djch vu ct5 Iien quart ma be phan nay c6 fll ID va lqi ich kinh

te khac vrti the be phan kinh doanh khac.

Be phan the() khu we dja 19 IA met be phan ct5 the phan biet dirge etia Ceng ty than gin vac) qui With slut auk boat amg tip san pham, dich AI tong phstm vi met mei tratmg kinh te eu the ma be pliant nay te nil ro via lqi Ich kinh te kit& vol the be phan kinh doanh tong the mei trutmg kinh te 'thee.

Nhim phue Neu ceng the quart 1.9, Ceng ty cA quy me ten loan quac nen trinh bay bao cao be phan chinh yeu theo linh we kinh doanh, con bao cao be phan thir yea thee khu vuc dja 19.

V. THONG TIN Be SUNG COO cAc MOAN MIX TRIM( BAY THONG BANG CAN Del IC.E TOME

Tien vi cic khoin turn throng Din 31/12/2015 01/01/2015

Tien 839.388.031.433 1.324.939.464.801

Tien mat 9.356.695.569 13.257.794.588

Tien girl ngfin hang 'thong kt han 830.031.335.864 1.311.681.670.213

Cie khoin twang dtrong tien 379.520.453.663 209.350.005.408

Tith gui c6 1c9 han 3 than 379.520.453.663 209.350.005.408

Ceng 1.218.908.485.096 1.534.289.470.209

Cac khoin din tit titi chinh (xem trang 32)

Phil thu ciut Ichich hang 31/12/2015 01/01/2015

Gil trj Dkr phang Gil trj Dv Oen

a. Ngin hpn Khfich hang tong nurse

318.653.753.266

318.653.753.266

275.914.428.008

275.914.428.008

ging 318.653.753/66 275.914.428.008

Tri truer the nguei bin 31/12/2015 01/01/2015

Gil trj Dkr phong Gig trj Dkr phing

a. Main hpn NM cung c.4p trong nu6c

14.701.123.589 14.701.123.589

24.259.365.472

24.259.365.472

Ceng 14.701.123.589 24.259.365.472

Phil thu khac 31/12/2015 01101/2015

Gil tri Dkr phing Gil trj Du phang

Ngin hpn 14.211.104.956 (6.277.874.000) 11.806.145.843 (7.027.874.000)

es0,04

xrstriN THA;

CoNG TV TNHH MTV X0 SO KIEN THIET TP. HO Cm MINH Mau s6 809- ON

BAN THUYET MINH BAO CAO TAI CHINH

Cho nom tin chinh kit thiic ngay 31 thong 12 nom 2015 Dan vi fink DEng Viet Nam

5. Phil thu khic 31/12/2015 01/01/2015

Gil tri Do phang Gil tri D ph6ng Ngin hnn (tip thee) Tam itng CBCNV 523.600.000 525.400.000 Phil thu khac 293.837.371

Doi hnn 610.060.000 10.000.000 K9 cargo, k9 quydki han 610.000.000 10.000.000

Ceng 14.821.104.956 (6.277.874.000) 11.816.145.843 (7.027.874.000)

6. Hong tan kho 31/12/2015 01/01/2015 Gil gat Di; phang Gil giic Thy pitting

Nguyen lieu, vat lieu gong Ma, dung co Chi phi SX, KD do dung Hang giri ban Ve x6 s6

11.944.316.247 342.870.413

9.362.300.000 2.327.225.035

917.494.690

6.903.629.481 71.983.669

13.366.056.588 506.546.950 748.553.050

COng 24.894.206.385 21.596.769.738

- Gil tri hang tan kho ü dung, kern, mat pham chat lchtmg c6 kba nang tieu thy tai thtri diem cuiii ky: lchong c6.

nu sin e6 4mb huu hinh (xem trang 33)

Titi sin cA dinh v6 Itinh

Phan mini may tinh Ttng cOng

Nguyen gil S6 dtt dAn nam 4.517.099.716

4.517.099.716

Afua trong nam 604.620.000

604.620.000 SO du cued Haul 5.121.719.716

5.121.719.716

GM tri hao mim ki S6 chr dau nam 3.692.298.702

3.692.298.702

Mau /too (rang nam

522.598.225

522.598.225 SO du cuei nam 4.214.896.927

4.214.896.927

Gil tri can Ii S6 du du nam 824.801.014 824.801.014 SO du cut' nam 906.822.789 906.822.789

Chi phi bra trararc 31/12/2015 01/01/2015 Chi phi tra trtrofic nen ban 13.800.000 39.600.000

Cac khoon kbac 13.800.000 39.600.000 Chi phi tra fate Ali Min 16.849.267.824 7.333.819.668

COng 16.863.067.824 7.373.419.668

Phai tri ngeri bin 31/12/2015 01/01/2015

Gil tri SO co kha nang tri nq Gil tri SA c6 kha lung tra nq

a. Nein flan 38.283.213.835 38.283.213.835 35.482.677.254

CoNG TY TNHH MTV X6 So MEN TIBET TP. H(5 CHI MINH Wu se B 09- ON

BAN THUYET MINH BAO CAO TAI CHiNH

Cho nom tai chlnh kit than sway 31 theing 12 Wm 2015 D071 vi tinh: Thing Viet Neim

ging 38.283.213.835 38.283.213.835 35.482.677.254

Nguiri mua tri tin fruit

Ngin hun

COng

Thui vi dc Ichohn phili nOp

a. Phil flop

nha nude

31/12/2015

123.429.976.825

01/01/2015

77.352.023.700

123.429.976.825 77.352.023.700

01/01/2015 SO phai trong elm

SO di time Op trong aim 31/12/2015

Thue gia tri gia tang 48.667.626.575 553.291.162.439 558.164.187.843 43.794.601.171

Thue lieu thu die biit 57.074.543.478 728.846.882.608 728.294.861.264 57 626 564.822

Thue thu nhip DN 60.889.177.538 191.039.103.448 210.215.692.227 41.712.5811159

Thue thu nhip cá nhan 16.804.272.795 203.850.587.082 202.874.496.852 17.780.363.025

Cac loaf thue Ichac 4.000.000 4.000.000

Thu Ili Chinh sau time 556.934.491.535 480.448.796.699 849.160.062.225 188.223.226.009

COng 740370.111.921 2.157.480332.276 2348.713.300.411 349.137.343.786

Chi phi phili tri 31/12/2015 01/01/2015

a. Nghn hun 672.079.000

COng 672.079.000

13. Phii tri khic

Ngin bun

31/12/2015 01/01/2015

Kinh phi cong dolin 44.963.550 43.032.391

Nhin kj, quy, ky mix ngin hun On nhin dit coc thi ding VP) 260.000.000

Citc Ichoon obit tra, phat nip khee 10.901.261.710 11.412.080.068

COng

Did hun

11.206.225.260 11.455.112.459

Nhin IcS, quy, Icjt ctroc dai hurt 9.049.777.765 3.547.801.040 Ont

CUng 9.049.777.765 3.547.801.040 40 TV 41011

14. Dkr phimg rii to Oh tinting 31/12/2015 01/01/2015 11/

Dhi hun Du piling nit ro irk tinning 258.298.967.500 258.298.967.500

PH I MINE

ging 258.298.967.500 258.298.967.500 Atit

15. Yen chi sir Mtn

Bing del chi& bin dung cis Vert chi sa him (xem trang tie!) thee)

Chi tat vett g6p eau chit sir hitt

Ven gdp cita Nha Nuic

COng

Cac giao dich vi van vdi cac chi sir hiht Nam 2015 Mm 2014

vi phin phi' co tat, chia !pi nhuin Vim dau tir cia chi si hay

Van gap dau nom 783.504.000.000 783.504.000.000

31/1212015 01/01/2015

1.296.614.000.000 783304.000.000

1.296.614.000.000 783.504.000.000

CeiNG TY TNI111 MTV XI) 815 MEN THIET TP. nO CHI MIMI 11iliu se& B 09 -DN

BAN THUYET 1V1iNH BAOCAOTAI CHINE tho ntim tai chinh kit tlnic ngay 31 thong 12 Sim 2015 D07114 link Ding via Aram

Kin gap tang trong num 511110.000.000 Vin gap cuii Mini 1296.614.000.000 783.504.000.000

a it,; Icri nhu3n di hia -

d. Cie guy cos doanh ngbitp 31/12/2015 01/01/2015 Quy du tu phat triep 329.702.177.118

ging 329.702.177.118

CONG TV TNHH Mi'V X6 S6 KERN THIRT TP. HO CHi MINH Mau B 09- UN

BAN THUYET MINH BAO CAO TAI CHiNII Cho nem tin chink kit thac new 31 thong 12 nam 2015

Don vi tinh: Ding Viet Nam

16. Cie khoin mye ugoiii Bing cin did ke thin

b. Tai Mn nhan gift 110: 31/12/2015

S6 lir9118 Chang Mai Quy each Phan chat

Gity nhan gift hO C8ng ty magi MTV x6 s6 Klan 689,346 Giay

Ram Binh thubng

thiet Wing Tau

VI. THONG TIN B6 SUNG CHO CAC KHOAN MIX TR1NH BAY TRONG MO CAO !CRT QUA 1103T DONG KIND

DOANH

1. Doanh thu bin hang vi cung tip (Bch vy Mm 2015 Nisi 2014

Dearth thu kinh doanh x6 sti truyen 5.587.826.100.000 5.005.976.700.000

Doanh thu kinh doanh dich vy cho thue van ;thong 17.848.956.943

Doanh thu hoot eking kinh doanh nganh in 95.204.486.662 73.727.071_000

C§ng 5.700.879.543.605 5.079.703.771.000

2. Cie khoin gum tra. doanh thu Mm 2015 Nim 2014

Thua TTDB cüa X.6 sti twin thong 728.846.882.608 652.953.482.608

C§ng 728.846.882.608 652.953.482.608

3. Doanh thu thunv bin ding vi cung tip 'Bch vy Nim 2015 Mm 2014

Doanh thu thuttn kinh doanh x6 s6 truyen th6ng 4.858.979.217.392 4.353.023.217.392

Doanh thu thuin kinh doanh DV cho thus van pheng 17.848.956.943

Doanh thu thuin hoot dtmg kinh doanh nganh in 95.204.486.662 73.727.071.000

C§ng 4.972.032.660.997 4.426.750.288392

4. Chi phi kinh doanh Nim 2015 Nam 2014

Chi phi kinh doanh x6 a(*) 3.940.981.811.830 3.495.823.214.748

Gia yin cña dich vi cho thuE van phiang 16.055.971.889

Gift vim hoot Ong kinh doanh nganh in 67.572.738.153 59.448.125.472

C4ng 4.024.610.521.872 3.555.271.340.220

(") Chi tiat city khoan chi phi kinh doanh x& si nhu sau: Mm 2015 Mm 2014

1 Chi phi tá thuang 2.963.466.800.000 2.624.804.200.000

2 Chi phi tryc tiap phat hanh xi sa 977.515.011.830 871.019.014.748

CQNG 3.940.981211.830 3.495.823114.748

5. Doanh thu hoot dOng tai chinh Mm 2015 Nam 2014

Lai tiegui 18.819.614.675 20.439.128.257

C6 Mc, lqi nhuan duct chin 31.236.900

C6ng 18.850.851375 20.439.128.257

6. Chi phi tM chinh Nam 2015 Mm 2014

Do phong tin that au tu 2.743.832.923

Ctjng 2.743.832.923

7. Chi phi quail 15 doanh nghit'p

a. Chi phi bin hing

Mm 2015 Nam 2014

Chi phi vat lieu, bao bi 54.489.706 112.743.398

CONG TV TNHH MTV X6 S6 KIEN THIET TI'; HO CHI MINH Mita s6 8 09- DN

BAN THUYET MINI

Cho neim tia chinh kit theengay firth: Deng Viet Nom

BAO CAO TAI CHiNH

31 thong 12 nam 2015 Don vi

Chi phi hoa himg 541.172.000 595.563.500

Chi phi dich vy muangoai 1.234.166.911 1.091096.363

Chi phi bang tien !Mac 203.963.636 183.480.000

Cang 2.033.792.253 1.983.883.261

b. Chi phi quirt l doanh nghiep

Chi phi nguyen lieu, tat lieu 9.634.267.021 10.414.018.963

Chi phi nhan vien 39.340.171858 36.961.721.727

Chi phi sua chfta, bao hi 1.634.441.374 1.184.451.913

Chi phi kbAu hao TSCD 7.094.296.946 1.981.246.965

Thue, phi, le phi 1.448.799.400 5.945.919.000

Chi phi dich vp mua ngoii 5.550.587.554 2.162.037.326

Chi phi bang Den klik 31.476.236.436 13.145.151.601

Du phong phai thu Ithd del (750.000.000) 7.027.874.000

Cemg 95.428.801.589 78.822.421.495

Thu nhap khac Nam 2015 Nam 2014

Thu nhap kb& 2.428.257.385 2.335.581.142

ging 2.428.257385 2335.581.142

Chi phi Milt Mm 2015 Mm 2014

Tien then, nude thi Ong ding trinh 806.889.640

Chi phi nhuong ban nguyen vat lieu 79.674.706 16.791.408

Ck khoán hi phat 7.000.000

Cac !chain knit 24.348.585

Cemg 111.023.291 823.681.048

Chi phi san sugt, With doanh thee" yin t6 Nam 2015 Mm 2014

Chi phi nguyen lieu, vat lieu 40.328.692.837 41.945.456.466

Chi phi nhan c8ng 63.332.539.275 59.585.389.016

Chi phi khau hao tai tsan cd dinh 13.579.442.932 5.696.472.938

Chi phi dich vii mua tigoai 968.118.793.355 851.865.563.072

Chi phi khac b'ing lien 3.035.229.128.760 2.674.490.483.933

Ceng 4.120.588.597.159 3.633.583.365.425

Chi phi thug thu nhap doanh oghifp hien Minh

I. Chi phi time thu nhap doanh nghiep tinh tren thu nhop chiu thue nam Men hanh

2. Tgng chi phi thug thu nhap doanh nghiep hien hanh

Nam 2015

191.039.103.448

191.039.103.448

Nam 2014

178.769.190.317

178.769.190.317

Ctic khocin thue pluii n6p nein mich nhg nu* se durc quyAt Wein cy the yai ca quern thue Chenh Itch gift° se thue neip theo se Mich vis se lieu kiim Ira guyet loan se clugc diet, chinh khi c6 guyet totin chinh %bac via ca guan dad.

M ye tieu va chinh sach titan I rai rotâi chinh

Cat rai ro chinh tfr tong cy tai chinh bao gOm rai ro tin twang, Mi ro tin dung va Mi ro thanh khonn

Ban Tang Clam dec xet va ãp dung cat chinh sach quan cho 'Mang Mi ro no5i tr'ep nhu saw

12.1 Rai ro thj truirng

CoNG TV TNHII MTV Xt5 SO MEN TH1ET it Ho CHI MINH Mau se BM-ON

BAN THUYET MINI! BAO CAO TAI CHIN!!

Cho min tat chinh kit thac ngiry 31 (hang 12 nom 2015 Don vt tinh: Dting Vift Nam

Rai ro thj trutmg IA MI to ma gi& trj hp 12 coo cac lueng tien trong twang lai cart met cOng cu MI chinh se bin clOng theo nhang thay dei can gia thi truing. Rai no thj trubng c6 ba 1oni rai no: Si ro lai suit, rig no tiEn ti vi rOi no vi girt khic, chang hart nhurAi no ve gia c6 phin. C6ng co MI chinh bj anh Inking bbl Sine thj trubng bao gem cac !choir' vay va no, tien giri, cac khoan diu tu th sang de ban.

Rai ro suit

RUl ro lai suit la Si to ma gia In hop 19 hoc cat lueng tien trong ttrong lai cita met ding co tai chinh se hien dOng theo nhemg thay dei cUalal suit thj tnthng.Rüi ro thj trams do thay d61lAi suit ctia tong ty chit yeu lien quasi din khoan vay Nit nq, tien via cac lchoan tien giri ngin ban con Ceng ty.

Toi Cong ty chi phat sinh khoin Ml tien gin thanh toan va lien giri ngin hon nen kheng bj anh huong btri nil no thj trubng do bien Ong Mi suit lien gui (neu co).

15.2 Rai no tin dyng

ROi no tin dung la Si to ma met ben tham gin trong cong cu tai chinh hoc hop ding khach hang khans din hien cire nghla vu ciiarnlnh, din den ten that ve tai chinh. Cong ty de ni no tin dung tin cac hoot deng sin xuAt kinh doanh aka minb

(thu yiu dii vôi cat khan phai thu khach hang) va tit hoot dOng tai chinh caa nfinh, bao gem tien gin ngan hang, nghiep vy. ngoai hal vit cat cOng cu tai chinh That.

15.2 Rai to tin dyng (tiep theo)

Phdi thu khach hang

Cing ty giam thieu nil no tin dung bang each chi giao dich v61 ck don vi c6 kha nimg tai nhinh tit ping ty thuOng xuyen theo del chat che nq phai thu de don dew thu het Tren as so nay vit khoan ph thu can Clang ty lien qu.an den nhieu Ichach hang

khac nhau nen Si to tin dung Wang tip *wig vito mOt Ithach hang nhat dinh.

Tiin gem ngan hang

Ging ty Chit yen duy trl sE tien,gin mi eac ngan Wing 16n c6 uy tin 0 Via Nam. ang ty nhin they mac de tip thing Sire tin dung del vtri tien giri ngan hang la thip.

15.3 MB ro thanh khoin

Rai to thanh khoan la Si no Gang ty gap MI6 khan khi Moe hien cac nglila vu tai chinh do thieu vim. 11.01 to Mani) khoan can

C6ng ty chit yeti phat sinh ifs viec dc tai san tai chinh va nq phai tra tai chinh c6 cac thOi.diem dan han lab nhau.

Oang ty gifun sat roi to thanh khodn thong qua viec duy tri met lucmg tien mat vi cac khoitn Urcmg throng tien 6 SIC ma Ban Ter% Giam dec cho la dO di dap img cho car hoat'deng caa Gang ty va di giant thieu Ash huemg cOn nhang bun dem ve lubng

tien.

16. Tbi san tai chinh va nq phli tra titi chinh

Gia tri hop 19 caa cac tai san tai chinh va nq phai tra tai chInh duqc piton anh theo gia tri ma tong ctt tai chinh co the chuyin

ctei trong met giao dich hien ti gala cac ben tham gin, ngoai tin Inning hop bit buec phai ban hoar thanh 19.

Can& ty sir dung phuong phip va gia dinh sau day duqc clang de irk tInh gia t hop 19:

Gia trj hop 19 cim tien mat va tien girl non hart, cac khottn phai thu khach hang, cat lchoan phai tra ngutd ban va nq phai tri ngin han khk tuning throng yeti gia trj ghi si cUa cac khan moc nay do than cang cu nay CO kir han nglin.

GM tri hop 19 ctla cac chimg khok VA CAC cong cu no Ui chinh niem ykt &roc Aim dinh theo gift t thj trutmg.

Del v6i cac khoan din tu chtimg khaki chtra niem yet nhung c6 giao dich thutmg xuyen thl gik t hop 19 duqc Aar dinh la gia binh quasi cung tip btri ha cong ty chnng khoan dc lip tai ngay kit thac nam tai chinh.

Gia tri km 19 caa cac chimg khoan, cac khofin din tin UI chinh ma gii tri hop 19 khong the *Ac dinh duoc met each chic chin

do khang CO thj trmAng c6 finh thanh khoan cao cho ck clung khoan, cat Ichoin dIu tin tai chinh nay duet trinh bay bang gii

tti ghi xi.

CONG TV TNHH MTV X0 SO KIEN TH1ET TI'. HO CHI MINH Mitt soa B09 - DN

BAN THUYET MINH BAO CAO TM CHINH

Cho nom S chinh kit thitc ngiry 31 thting 12 nom 2015 Don .v1 tinh: Dans Vift Nam

Ngoai trir cac khoon de cap O tren, gia tri hqp 19 dm thi san tai chInh va no phai int tAl chinh chtra duet dant) gia va xac dinh mat each chInh thin vao ngay 31 thfutg 12 nrun 2015 va 31 thang 12 nant 2014. Tuy nhien, Ban Tang Giant dac Cong ty danh gia gia trj hop 19 cita cac tai sOn tai chInh ye nq phai tra tai chInh nay kitting to khic hi@ tong yeti so veri gia trj ghi sâ vao nghy kat that riant tai chink;

THONG TIN BO SUNG CHO CAC KHOAN MIX TRINH BAY TRONG BAO CAO LIN CHlUYEN TIEN

TE

Cie khoin gin dich khang bing tien inh huimg den bio cio In chuyen den tE trong tutrng lai: khang c6.

NHITING THONG TIN MAC

I. Cie Syr kien phit sinh sau ngiy ket thtic niEn 60

Khans o5 sr kien quan tong nOo xay ra ki if, ngay kat thac nail) Ui chinh you cEu phai to cat -diau chinh hoc thuyet minh trong cac boo cao tai ChInh.

Gin did) v61 de ben lien quasi

Trinh bey di sin, doanh thu, ket qui kinh doanh theo b0 phfin:

Ban Glom dsac can 0:mg ty xac dinh rang, viec ra cac quyet dinh quart 19 dm Gang ty chit yeti dva ten dm looi sin phim, dich At ma COng ty cung cap chit khang dva ten thu vvc dia 19 ma tong ty cung cap sin pharn, dich vv. Do vay bao cáo chinh yeu cOn ang ty la thco IToh vvc kinh doanh.

3.1 Bio do 60 phan chinh yeu: theo linh vvc Idnh doanh

Sb cio ket qui kinh doanh b0 phfin theo ttnh vve kinh doanh Eden dO 2015

To' ngay 31 thong 12 nam 2015, Cling ty bao do hoot dOng thco c.ac 60 phan kinh doanh: BO phan kinh doanh xô s6 truyen thong, BO phan kinh doanh van phang ve BO phan kinh doanh nganh in. Cang ty phan doh doanh thu va gia von than b0 phan nhu sau:

BO phan Doanh thu thuAn Cii v6n Lai g§p BO phan kinh doanh x6 s6 troy& thong, 4.858,979217.392 3.940.981.811.830 917.997.405.562 BO phan kinh doanh dich vu cho 'hue van phang 17.848.956.943 16.055971.889 1.792.985.054 BO phan hoot dOng kinh doanh nganh in 95.204.486.662 67.572.738.153 27.631.748.509

COmg 4.972.032.660.997 4.024.610521.872 947.422.139.125

Bio do ket qui kinh doanh 130 ph an theo huh vvc kinh doanh nien (10 2014

Tai ngtly 31 thang 12 dm 2014, COng ty bio do boat dOng theo hO phin kinh doanh sau: BO phan kinh doanh x6 so truyen thOng. Gang ty phan doh doanh thu va gia vOn theo b0 phin nhu sau:

BO PkOn Doanh thu than GM von Lai gap BO phan kinh doanh x6 96 troy& thong, 4.426.750.288.392 3.555.271.340.220 871.478.948.172 BO phan hoot dOng kin doanh nginh in 73.727.071.000 59.448.125.472 14.278.945.528

gng 4.426.750.288392 3.555.271.340.220 871.478.948.172

3.2 En do b0 phan thfr yeu: theo khu vvc di 19

Cling ty chi hoot dOng trong linh c kinh doanh xO so truyen thong va kinh doanh van phang, )(hong to bat It-ji chi nhanh nao. Try sticOn C8ng ty tya lye ô din ban thinh 016 HO Chi Mink Vi voy, ang ty kh6ng trinh bay thuyet minh bac* cao hO phan.

Th6ng tin so sinh

CONGTYTNHHMTVXOSOKIEN TIIEET TP.HOCHIMINH Min 56009-0N

BAN THUYET MINH BAO CAO TAI CH1NH

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Chi tieu Mi se

01/01/2015

S6 di trinh bay

01/01/2015

St trinh bay 10 Child' Itch

Tren bing tin 46i ki thin Phii thu ngiin han khk 136 11.280.745.843 11.806.145.843 (525.400.000)

Tai Mn ngen han Ichac 155 525.400.060 525.400.000

Phai thu dill ban khac 216 5.000.000 (5.000.000)

Tai san dai hart khac 268 5.000.000 5.000.000

COng 11.811.145.843 11.811.145.843

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CM tieu Ma at S6 di trinh bay SO trinh bay lid Chenh Itch

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Tri truk cho nguen ban Chi phi ti threw dal han

132 261

27.807.166.512 675.992.872

24.259.365.472 7.333.819.668

(3.547.801.040) 6.657.826.796

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TONG CONG TAI SAN 28.483.159.384 3.110.025.756

Phai tra ngutri ban nein han

nue va cie khoim phiti

311 39.030.478.294 35.482.677.254 (3.547.801.040)

Op Nita ntrem 313 537.674.462.243 740.370.111.921 202.695.649.678

Quy din tu phat trien 418 525.740.000.000 329.702.177.118 (196.037.822.882)

TONG CONG NGUON VON 28.483.159.384 3.110.025.756

- Tren Bio do kit qui kinh doanh Wain 2014

CM tieu Ma 56 SA di trinh bay S4 trinh bay Ii Chenh lech

Chi phi quinlY doanh nghiep 26 79.695.004.413 78.822.421.495 (872.582.918)

Chi phi thue TNDN hien birth 51 178.577.222.075 178.769.190.317 191.968.242

Lqi nhuin sau thue TNDN 60 633.173.866.774 633.854.481.450 (680.614.676)

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fiz t\* ‘,

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