CONG TY CO PHAN CAP NU'O'C THU DU'C

Bao cao tai chinh da duvc soat xet cho kji tai chinh kot thtjc vao ngay 30 thang 6 nam 2015

CONG TY CO PHAN CAP NUCC THU OCiC

M VC LVC

Trang

BAO CAO CUA HOI HONG QUAN TR! 1-3

BAO CAO KET QUA CONG TAC SOAT XET 4

BAO CAO TAI CHiNH

Bang can doi ka toan 5-7

Bao cao kat qua hoat dOng kinh doanh 8

Bao cao chuyen tie'n to 9

Thuyet minh bao cao tai chInh 10-35

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CON 1ACH NHI

KIEPA AFC VI

CONG TY CO PHAN CAP Nubc THU eac SO 8, clubn9 Khan9 Tix, phyOng Binh Tho, quan Thanh ph6 HO Chi Minh

BAO CAO CUA HOI HONG QUAN TRI

■ HOi clang Quan tri han hanh de trinh bao cao nay cung vai Bao cao tai chinh (la clugc soat xet cua Cong ty c6 phan Cap nuac Thu afc cho ky tai chinh ket thuc vao ngay 30 thang 6 nam 2015.

1. Thong tin Chung

111 COng ty co phan Cep nuttc Thu DCYC ("Cong ty") la mot doanh nghiep nha nu,Oc cluoc co phan hoa tu, Chi nhanh Cap nu,Oc Thu arc thuOc Tang C6ng ty Cap nu,O'c Sai G6n — TNHH Mat thanh vier) theo Quyet dinh s6 6662/QD-UBND ngay 30 thang 12 nam 2005 cua Uy ban Nhan dan Thanh pho HO Chi Minh ye phe duyet phyang an va chuyen Chi nhanh Cap nuOc Thu DL:pc thanh COng ty CO

U phan Cap nixac C6ng ty hoat clang theo Giay chumg nhan dang ky kinh doanh so 4103005935, clang ky len cleu ngay 18 thang 01 nam 2007 va clang ky thay doi Ian thin 1 ngay 10 thang 11 nam 2014 do SO Ke hoach va Dau ty Thanh phO HO Chi Minh cep.

CO phieu cua C6ng ty (ma chUng khoan la TDW) cluvc niem yet tren San giao dich ChYng khoan Thanh pha HO Chi Minh theo Quyet dinh so 206/QD-SGDHCM ngay 17 thang 9 nam 2010 cua Tang Giam clOc Sey Giao dich ChYng khoan Thanh phO HO Chi Minh.

Try sO chinh cua COng ty: I

- Dia chi : SO 8, dung KhOng Ti.r, phyOng Binh Tho, quan Thu arc, Thanh 06 HO Chi

II Minh. - Dien thoai : 08. 38960240

II - Fax : 08. 38960241

II Theo Giey chYng nhan clang, ky doanh nghiep, nganh nghe kinh doanh cua COng ty g6m: Quan 19, phat then he thong cap nuac; cung Ung,, kinh doanh nueyc sach cho nhu chu tieu dOng,

II san xuat Wen dia ban &roc phan cong theo quyet dinh cua Tong COng ty Cap ny&c Sai GOn); Tu' yen xay dyng cac cong trinh cep nu,Oc, cong trinh dan dung — cong nghiep (trix thiet ke,

111 khao sat, giam sat xay dyng); - Xay dyng cOng trinh cap nuac. Tai lap met duOng id& vai cac cOng trinh chuyen nganh cep

0 nuac va cac cOng trinh khac.

II Trong 6 thang Tau nam 2015, haat Ong chinh dia Cong ty la quan ly, chat then he thong cep ny&c, cung Yng, kinh doanh nutc sach cho nhu cau tieu dung va san xuat (tren dia ban cluoc phan

El cong theo quyet dinh cua Tong COng ty Cap nu,Oc Sai Gon).

I 2. Cac thanh vien cua H6i long Quan tri, Ban Kim scat va Ban Giam d6c

Cac thanh vien HOi clang Quan tri, Ban Kiem soat va Ban Giam doc trong ky tai chinh nay va cho I den ngay lap bao cao nay bao g6m:

P HOi dOng Quan tri

— Ong Nguyen Hoai Nam Chu tich Ong Huynh Tuan Anh Thanh vien Ong Nguyen Van Du Thanh vien Ong Nguyen Xuan Cau Thanh vien (mien nhiem ngay 17 thang 4 nam 2015)

. Ong Lam TO' Duy Thanh vien (IDO nhiem ngay 16 thang 4 nam 2015) Ong Luc Chanh Truteng Thanh vien

111: Ong Nguyen Ngoc Thai Binh Thanh vien

P Ban Ki6m scat

• Ong Hoang Ngoc Lam Tru,deng Ban Ong Hoang Thanh Binh Thanh vien

— Ong Le Van Dien Thanh vien Ba Tran Luyen Nhu' An Thanh vien

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TY HUU HG

TOAN J NAM

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CONG TY CO PHAN CAP NU'O'C THU DO'C S6 8, du,Ou KhOn9 TO', phu,Ong Binh Tho, quan Thii arc, Thanh oho HO Chi Minh BAO CAO CUA HOI HONG QUAN TRI

Ban Gam doc

MOO

Ong Hu9nh Tuan Anh

Giam d6c Ong Lam TO, Duy

PhO Giam doc May

Ong Nguyen Cong Minh

Ph6 Giam d6c (IDO nhiem ngay 01 thang 5 nam 2015)

Dai dien theo phap 1u4t

NgLigi dai dien theo phap luat cua Cong ty trong k9 tai chinh nay va cho den ngay lap bao cao nay nhu, sau:

Ong Hu9nh Tuan Anh Giam d6c (b6 nhiem ngay 01 thang 11 nam 2014)

3. Danh gia tinh hinh kinh doanh

Ket qua hoat d6ng kinh doanh cua C6ng ty cho k9 tai chinh ket thOc vao ngay 30 thang 6 nam 2015 va tinh hinh tai chinh vao cOng ngay nay du'oc the hien trong Bao cao tai chinh dinh kern.

4. Cac sy, kien phat sinh sau ngay k6t thtic kji tai chinh

KhOng co su, kien quan trong nao xay ra ke hip ngay ket thuc k9 tai chinh du,a den yeu c6u phai dieu chinh hoac cOng b6 trong thuyet minh trong Bao cao tai chinh.

5. Kim toan vien

C6ng ty TNHH Kiem toan AFC Viet Nam du'oc chi dinh soat xet Bao cao tai chinh cho k9 tai chinh ket thilc vao ngay 30 thang 06 nam 2015.

6. Cong bo trach nhiem cua Ban Gam doc Bao cao tai chinh

Ban Gam doc cua Cong ty chiu trach nhiem lap Bao cao tai chinh va dam bao Bao cao tai chinh da phan anh trung thcpc va hop 19 ve tinh hinh tai chinh cua Cong ty vao ngay 30 thang 6 nam 2015, cOng nhu, ket qua host Ong kinh doanh va lu,u chuyen tien to trong k9 tai chinh ket thOc vao cOng ngay cua COng ty. De lap Bao cao tai chinh nay, Ban Giam doc C6ng ty du,gc yeu cau:

Liya chon phO hop va ap dung nhet guar' cac chinh sach ke toan; Thu,c hien cac xet down va utec tinh mot cach hop 19 va than tong; Trinh bay cac nguyen t6c ke toan dang du,oc ap dung, tu9 thu6c vao su, khac biet trong yeu cOng b6 va giai trinh trong Bao cao tai chinh; Lap cac bao cao tai chinh tren co so' host d6ng lien tuc trip khi gia thuyet COng ty se tiep tuc hopt d6ng khOng con phO hop; va Thiet lap, thu,c hien va duy tri he thong kiem soat n6i b6 nhem ngan chan va phat hien gian Ian va sai sot.

Ban Gam doc C6ng ty cam ket rang da tuan thu cac yeu c6u neu tren trong viec lap bao cao tai chinh.

Ban Giam d6c chiu trach nhiem dam bao s6 ke toan duoc ghi chep d5y du, phan anh trung thcpc va hop 19 tinh hinh tai chinh cua C6ng ty va dam bao Bao cao tai chinh cua C6ng ty tuan thu cac chu5n mvc ke toan Viet Nam, the do ice toan doanh nghiep Viet Nam hien hanh va cac quy dinh phap 19 CO lien quan den viec lap va trinh bay bao cao tai chinh.

41•111•1

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CONG TY CO PHAN CAP NU'OC THO DaC SO 8, du,o'n9 Khonq Tix, phLreyng Binh Tho, quan Thu Dipc, Thanh ph6 H6 Chi Minh

BAO CAO CUA HQ! HONG QUAN TR!

MEM

7. Phe duyt cac bac cao tai chinh

Chung tOi phe duyet Sao cao tai chinh dinh kern. Bao cao tai chinh nay phan anh trung thcfc va hap ly tinh hinh tai chinh cua Cong ty vao ngay 30,thang 6 nam 2015, ket qua host dOng kinh doanh va tinh hinh Iu'u chuyen tien to cOng vai ban thuyet minh dinh kern cho ky tai chinh ket thOc cOng ngay, phii hop vol cac chuan mix ke toan Viet Nam, che dO kb town doanh nghiep Viet Nam hien hanh va cac dinh phap ly co lien quan den viec lap va trinh bay bao cao tai chinh.

Ong NGUYEN HOAI NAM Chu tich

TP. Ho Chi Minh, ngay 12 thang 8 nam 2015

TRACI

KI

0 AFC

AFC Vietnam

PKF Accountants & business advisers

S6 : 124/2015/BCSX-HCM.00625

BAO CAO KET QUA CONG TAC SOAT XET BAO CAO TAI CHiNH

Kinh Cac co dong Cac thank vien H6i,clong Quan tri v5 Ban Giam doc C6ng ty co6 phan Cap nutec Thu Dim

ChOng tOi da thkrc hien tong tac scat xet Bang can dai ke toan COng ty CO phan Cep nkrac Thu arc (goi tat la "COng ty") tai ngay 30 thang 6 nam 2015, Bac cao ket qua host Tang kinh doanh, Bao cao lu,u chuyen tien to cua ky tai chinh kat thOc vac ngay tren va Ban thuyet minh bao cao tai chinh, duvc lap ngay 12 thang 8 nam 2015, tir trang 5 den trang 35. Viec lap va trinh bay bao cao tai chinh nay la thuOc trach nhiem cua Ban Giarn d6c C6ng ty. Trach nhiem cua chOng tOi la du'a ra Bac cao nhan xet ye Bac cao tai chinh nay tren co' so' c6ng tac scat xet cua chOng tOi.

ChUng tOi da thkrc hien cong tac scat xet bao cao tai chinh theo Chuen mkrc kiem toan Viet Nam ye cong tac scat xet. Chun mkrc nay yeu cal.] cong tac scat xet phai lap ke hoach va thkrc hien de co skr dam bao visa phai rang bao cao tai chinh khOng &lira dkrng nhumg sai sot trong yeu. Cong tac scat xet bao gam chi) yeu la viec trao dOi \Joel nhan Sp' cua cong ty va ap dung cac thi) tuc phan tich tren nhirng th6ng tin tai chinh; cong tac nay cung cep mot mirc dO dam bao thap han cong tac kiem Wan. ChOng tOi khOng thkrc hien cong viec kiem toan nen cung kh6ng du'a ray kien kiem toan.

Tren co, so, cong tac soat xet cua chi-1g t6i, chOng tOi kh6ng they co su, kien nao de chOng tOi cho rang bao cao tai chinh kern theo day khOng phan anh trung thkrc va haply tren cac khia canh trong yOu phO ho'p v61 cac chu6n murc ke toan, the dO ke toan doanh nghiep Viet Nam hien hanh va cac quy Binh phap19 co lien quan den viec lap va trinh bay bao cao tai chinh.

V&n c16 khac

-448995

ONG TY NH1(14HalHO

7ki TOAN

VItT NAM

Can cu, Bac cao kiem toan ngay 02 thang 02 nam 2015 cua Kiem Toan Nha Nuac cho nam tai chinh ket thOc vao ngay 31 thang 12 nam 2013, Bac cao tai chinh cua C6ng ty cho nam tai chinh ket thOc vao ngay 31 thang 12 nam 2014 da dircec trinh bay lei.

Bac cao tai chinh cua C6ng ty co phan Cep nu,O'c Th6 arc cho nam tai chinh kat thuc ngay 31 thang 12 nam 2014 da duvc kiem toan beyi kiem toan vien va doanh nghiep kiem toan khac. Kiem Wan vien a da du'a ray kien ch5p nhan toan phan dal vai bao cao tai chinh nay tai ngay 13 thang 02

C''. cjiarn • .1 4,

o lCoNG TY •,• 'I-

. •

•••, • i

• • , TRACK NHIEM HUUH

400 * KIEM TOAN ifil 4) ,,,\AFC VIEJ NAM

-4, ._.0 .._..-:-..lia,,Yc NHA, DIEP QUOC BINH -IPA-. g Gam doc Ki6rn Wan vien SO Giey CN DKHN kiem toan: 2111-2013-009-1 S6 Giey CN DKHN kiem toan: 2200-2013-009-1

CONG TY TNHH KIEM TOAN AFC N/1 -1 NAM Thanh phO HO Chi Minh, ngay 12 thang 8 nam 2015

Ho Chi Minh Head Office • Tel: +84 8 222 00237 • Fax: +84 8 222 00265 • Email: pkf.afchcm@pkf.afcvietnam.vn 2/F Indochina Park Tower . No. 4 Nguyen Dinh Chieu Street • Da Kao Ward • District 1 • Ho Chi Minh City • Vietnam • Website: www.pkf.afcvietnam.vn

AFC Vietnam is a member firm of the PKF International Limited network of legally independent firms and does not accept any responsibility or liability for the actions or inaction4on the part of any other individual member firm or firms.

i(J

CONG TY CO PHAN CAP NLYOC THO1DCYC

S6 8, (luting Khong Tty, Phutng Binh Tho, Quan Thu Dtyc, Thanh ph6 HO Chi Minh

BANG CAN DOl KE TOAN Ngay 30 thang 06 !lam 2015

Ma so

Thuye't minh

30/06/2015 VND

01/01/2015 VND

TAI SAN

il TAI SAN NGAN Hi9kN 100

5.1

137.472.538.635 145.471.864.620

Tin vh cac khohn twang dwang tin 110 26.343.381.939 19.624.185.373

IR Tien 111 19.343.381.939 9.624.185.373

_ Cac khaki tutng dung tin 112 7.000.000.000 10.000.000.000

Diu tip tai chinh ngin hart 120 78.702.956.145 102.021.407.612

— Chirng khoan kinh doanh 121 -

Dv phong giam gia chi:mg khoan kinh doanh 122 - —

Dau tu, nam gii7F den ngay dao han 123 5.2 78.702.956.145 102.021.407.612

— Cac khoan phai thu ng'in Ilan 130 14.744.865.862 10.399.392.123 Phai thu ngan han cua khach hang 131 5.3 9.492.045.395 4.066.600.741

— Tra tru&c cho nguti ban 132 5.4 4.002.282.945 778.112.462

Phai thu n6i ID° ngan han 133

—

Phai thu then tin do ke hoach hap dOng xay dung

134

Phai thu v'e cho vay ngan han 135 — Phai thu ngan han khac 136 5.5 3.680.397.732 7.794.040.348

— Dv phong phai thu ng6n han kilo doi 137 5.6 (2.429.860.210) (2.239.361.428)

Tai san thieu choi xiy ly 139

— Hang ton kho 140 5.7 10.515.522.206 7.821.166.568 Hang ton kho 141 10.552.709.057 7.858.353.419

— Du' phong giam gia hang ton kho 149 (37.186.851) (37.186.851)

Tai san ngin han khac 150 7.165.812.483 5.605.712.944 Chi phi tra tru,O'c ngan han 151 5.8.1 3.163.416.666 2.341.200.000

Thue GTGT duoic khau trir 152 1.160.092.437 986.181.619

Thue va cac khoan khac phai thu Nha nutec 153 5.14 2.842.303.380 2.278.331.325

Giao dich mua ban lai trai phieu Chinh phii 154

Tai san nOn han khac 155

=Mt

CONG TY CO PHAN CAP NILKYC THU DO'C

S6 8, du,Ung KhOng TO', Phu,Ong Binh Tho, Quan ThCi 06,c, Thanh oho HO Chi Minh

BANG CAN DOI KE TOAN Ngay 30 thang 06 narn 2015

Ma so

Thuyet minh

30/06/2015 VND

01/01/2015 VND

TAI SAN TAI SAN DAI HAN 200 214.949.811.866 221.243.661.022

Cac khoan phai thu dai han 210 6.000.000 6.000.000

Phai thu dai han cua khach hang 211

Tra tuft cho ngtxai ban dai han 212

Von kinh doanh a dun vi tax thu6c 213

Phai thu n6i b6 dai han 214 TR/ Phai thu v6 cho vay dai han 215

Phai thu dai han khac 216 6.000.000 6.000.000

Du phOng phai thu dai han kh6 dOi 219 A

Tai san co dinh 220 208.126.274.312 201.879.127.905

Tai san co dinh hipu hinh 221 5.9 207.976.722.432 201.676.261.027

Nguyen gia 222 477.746.000.296 452.343.712.611

Gia tri hao mon lay ke 223 (269.769.277.864) (250.667.451.584)

Tai san co dinh thue tai chinh 224

Nguyen gia 225

Gia tri hao mon lOy ke 226

Tai san co dinh v6 hinh 227 5.10 149.551.880 202.866.878

Nguyen gia 228 478.280.510 478.280.510

Gia tri hao mon lay ke 229 (328.728.630) (275.413.632)

Bat dO'ng san dau tu' 230 Nguyen gia 231

Gia tri hao mon 14 ka 232

Tai san da dang dai Flan 240 6.360.267.395 19.358.533.117

Chi phi san xu6t, KD d& dang dai han 241

Chi phi xay dung co' ban da dang 242 5.11 6.360.267.395 19.358.533.117

Dau tu' tai chinh dai han 250

°au tu, vao c6ng ty con 251

Dau tu, vac) cong ty lien doanh, lien kat 252

Dau tu, gOp von vao dun vi khac 253

Du, phong dau tu, tai chinh dai han 254

Dau tu, n6m giix dan ngay dao han 255

Tai san dai han khac 260 457.270.159

Chi phi tra tru'O'c dai han 261 5.8.2 457.270.159

Tai san thud thu nhap hoan lai 262

Thiet bi, vat tu', phu tung thay the dai han 263

Tai san dai han khac 268

TONG CONG TAI SAN 270 352.422.350.501 366.715.525.642

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NGUYEN THI NGOC LANH NGUYEN THI NGOC HAN Ngu'&i lap bi6u V K6 town trtro ,ng

HUYNH TUAN ANH Giarn d6c

TP. HO Chi Minh, ngay 12 thang 8 nam 2015

MO=

CONG TY CO PHAN CAP NliCC THU IDaC

SO 8, dutng KhOng TCF, Phutng Binh Tho, Quan Thu 06,c, Thanh oho HO Chi Minh

BANG CAN DOI KE TOAN Ngay 30 thang 06 narn 2015

Ma Thuyet 30/06/2015 01/01/2015 SO minh VND VND

NGUON VON NO PHAI TRA 300 210.841.462.772 218.053.821.595 N9, ngan han 310 98.216.275.542 99.970.724.820

Phai tra ngu,Oi ban ng6n han 311 5.12.1 37.849.773.116 42.922.847.011

Nguti mua tra tin trutc ng6n han 312 5.13 3.909.855.897 4.096.033.220

Thue va cac khaki phai nOp Nha nu,Oc 313 5.14 5.826.211.537 11.389.887.151 )044E ,------

Phai tra ngtygi lao clOng 314 10.413.445.886 18.582.974.702 CONC

Chi phi phai tra ng6n han 315 5.15 633.257.460 165.000.000 INP,10 , Phai tra ng6n han khac 319 5.16.1 6.581.430.025 7.993.132.264 :1EM 1 Vay va no thue tai chinh ng'an han 320 5.17.1 11.503.082.945 13.202.815.566 :,' VE

Du' phong phai tra no'n han 321 5.18 17.400.176.812 ----..._ Quy khen thu,Ong, phOc lai 322 4.099.041.864 1.618.034.906 - rp 1- ,----• ---=. Quy binh On gia 323 -

No, dai han 330 112.625.187.230 118.083.096.775 Phai tra ngutl ban dai han 331 5.12.2 3.490.046.372 3.490.046.372

Phai tra dai han khac 337 5.16.2 83.843.433.673 84.277.909.256

Vay va no thue tai chinh dai hart 338 5.17.2 25.291.707.185 30.315.141.147

Thu6 thu nhap hoan lai phai tra 341

Dl,P phOng phai tra dai han 342

VON CHU SO' HU'U 400 141.580.887.729 148.661.704.047 V6n chi] so , hi-vu 410 5.19 141.580.887.729 148.661.704.047

Von gop cua chu so' hau 411 85.000.000.000 85.000.000.000

- CO phieu phO th6ng co quyen bleu quyet 411a 85.000.000.000 85.000.000.000

- CO phieu In dai 411b

Quy ciL tu' phat then 418 31.545.877.609 31.479.447.888

Quy khac thuOc von chu so' hCru 420

Lai nhuan sau thue chu'a phan ph& 421 25.035.010.120 32.182.256.159 - LNST chtya phan ph& lay Ice Ten cuoi ky trugc

421a 16.527.538.042 8.206.047.028

- LNST china phan ph& ky nay 421b 8.507.472.078 23.976.209.131

Nguon kinh phi va quSi khac 430

TONG CONG NGUON VON 440 352.422.350.501 366.715.525.642

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So 8, diking KhOng TCF, Phutmg Binh Tho, Quan Thu DCrc, Thanh 06 HO Chi Minh

BAO CAO KET QUA HOAT HONG KINH DOANH

KS/ tai chinh kit thuc vao ngay 30 thang 06 nam 2015

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Doanh thu ban hang va cung cap dich vu 01

Cac khoan giam triy doanh thu 02

Doanh thu thuAn 10

Gia von hang ban 11

Lai nhu6n g6p 20 Doanh thu hoat dc)ng tai chinh 21

Chi phi tai chinh 22

Trong (JO: chi phi lai vay 23

Chi phi ban hang 24

Chi phi quan ly doanh nghiep 25

Loci nhu6n thuan tiv hoat dOng kinh doanh 30

Thu nhap khac 31

Chi phi khac 32

Lori nhu6n khac 40 T6ng lai nhu6n k6 toan trunfrc thud 50 Chi phi thud thu nhap doanh nghiep hien hanh 51

Chi phi thud thu nhap doanh nghiOp hoan lai 52

Lai nhu6n sau thud thu nh6p doanh nghi6p 60

Lai co' ban tren CO phi6u 70

Thuy4t mirth

6 thang d'au nam 2015

VND

6 thang d'au nam 2014

VND

'Ps o

6.1

6.2

251.046.920.095 36.194.255

251.010.725.840 147.623.989.485

103.386.736.355

225.661.527.657 69.444.447

225.592.083.210 131.289.542.581

94.302.540.629 6.3 3.212.849.093 3.713.070.671 TY

6.4 1.866.495.143 2.358.375.294

1.866.495.143 2.358.375.294 )AN

6.5 79.185.904.664 68.294.943.781 T1M

6.6 15.349.585.459 14.294.467.520

10.197.600.182 13.067.824.705 6.7 811.198.661 879.140.214

6.8 78.091.051 967.571

733.107.610 878.172.643

10.930.707.792 13.945.997.348 6.9 2.356.805.993 2.846.756.831

8.573.901.799 11.099.240.517

6.10 1.009

1.306

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HUS'NH TUAN ANH Giam d6c TP. HO Chi Minh, ngay 12 thang 8 nam 2015

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6.719.196.566 624.185.373

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CONG TY CO PHAN CAP NUO'C THU DU'C

S6 8, dugng Kh6ng Tir, Phugng Binh Tho, Quan Thu arc, Thanh ph6 H6 Chi Minh

BAO CAO LU'U CHUYEN TIEN TE (theo phuung phap gian ti6p) Ky tai chinh ket thtic vao ngay 30 thang 06 nam 2015

LU'U CHUYEN TIEN TU' HOAT DQNG KINH DOANH

Lai nhuan trutoc thus Dieu chinh cho cac khoan Khau hao TSCD va BDSDT Cac khoan thy phong/ (hoan nhap) (Lai)/16 chenh lech ty gia h6i cloai do clanh gia lai cac khoan mix tin to co goc ngc* to (Lai)/I6 tix host Ong ciki tu'

Chi phi IN vay

Log nhuOn KD tru'o'c nhOng thay (I& von ILFU dOng (Tang)/giam cac khoan phai thu (Tang)/giam hang ton kho Tang/ (giam) cac khoan phai tra (kh6ng ke lai vay phai tra, thus thu nhap doanh nghiep phai n6p) (Tang)/ Om chi phi tra truttc

Tien lai vay da tra

Thus thu nhap doanh nghiep da n'Op

Tien thu khac tiy host d6ng kinh doanh

Tien chi khac tir host dOng kinh doanh

Lu'u chuy6n tin than tip host dOng kinh doanh

Ma s6

6 thang clau nam 2015

VND

6 thang dau nam 2014

VND

01 10.930.707.792 13.945.997.348

02 19.155.141.278 19.689.464.727

03 17.590.675.594 214.832.629

04

05 (3.212.849.093) (3.713.070.671)

06 1.866.495.143 2.358.375.294

08 46.330.170.714 32.495.599.327

09 (6.466.077.876) (8.365.023.019)

10 (2.694.355.638) (2.682.509.260)

11 (7.313.307.616) 34.195.290.568

12 (1.279.486.825) 983.397.522

14 (1.866.495.143) (2.358.375.294)

15 (7.741.511.669) (3.065.523.936)

16 17.910.498 2.684.199.519

17 (3.137.907.577) (2.447.282.198)

20 15.848.938.868 51.439.773.229

LU'U CHUYEN TIEN TO' HOAT DQNG DAU TU' Tien chi mua sam, XD TSCD va cac TSDH khac 21 (19.912.189.485)

Tien thu thanh19, nhi.roing ban TSCD va TSDH khac 22

Tien chi cho vay, mua tong cu ng cua clan vi khac 23 (19.198.990.666)

Tien thu hal cho vay, ban lai cong cu no cua DV khac 24 42.517.442.133

Tien thu Iai cho vay, có tin va Igi nhuan duvc chia 27 4.405.071.575

Lu'u chuy6n tin than tip host dOng dAu 30 7.811.333.557

(22.734.582.342)

(65.418.808.193)

37.850.661.120

3.051.756.788

(47.250.972.627)

LU'U CHUYEN TIEN TO' HOAT DQNG TAI CHiNH

Tien thu tir di vay 33

Tien tra no goc vay 34 (6.723.166.583)

CO tt:rc, Igi nhuan da tra cho chu sa hiru 36 (10.217.909.276)

Lu'u chuyen tien than tip host Ong tai chinh 40 (16.941.075.859)

(6.279.903.000)

(10.169.392.680)

(16.449.295.680)

LU'U CHUYEN TIEN THUAN TRONG TIEN VA TU'O'NG DU'O'NG TIEN DAU TIEN VA TU'O'NG DU'O'NG TIEN CUD! KY

(12.260.495.078) 32.597.337.499 20.336.842.421

NGUYEN THI NGQC LANH NGUYEN THI NGQC HANH

HUYNH TUAN ANH Ngweyi lap bleu i Ke toan truNttng

Giam doc

TP. HO Chi Minh, ngay 12 thang 8 nam 2015 9

INN

a

CONG TY CO PHAN CAP NU'O'C THU DU'C S6 8, dixting KhOng TO', phLyong BinhThso, quan Thu Difc, Thanh pho H6 Chi Minh

THUYET MINH BAO CAO TAI CHINH Cho ky tai chinh ket th0c vao ngay 30 thang 06 nam 2015

MOM

Ban thuyet minh nay la mot b6 phan khOng the tach ro'i diyo'c doc cung vo'i cac bao cao tai chinh Binh kern.

1. DAC DIEM HOAT DONG

1.1 Hinh thipc hiyu von

C6ng ty co phan Cap nixac ThO DCrc ("Cong ty") la mot doanh nghiep nha nutec dcycyc co phan boa tO, Chi nhanh Cep nu'ac Thu DO,c thu6c TOng COng ty Cep nutic Sai Gon — TNHH MOt thanh vien theo Quyet dinh s6 6662/QD-UBND ngay 30 thang 12 nam 2005 cua Uy ban Nhan dan Thanh pho HO Chi Minh ye phe duyet phu'ang an va chuyen Chi nhanh Cap ntyac Thu DO,c thanh C6ng ty CO phan Cep nu,ac Thu DO,c. C6ng ty hoat dc)ng theo Giey chipng nhan danq ky kinh doanh so

111 4103005935, clang ky Ian day ngay 18 thang 01 nam 2007 va clang ky thay doi Ian thin 1 ngay 10 thang 11 nam 2014 do Ser Ke hoach va Dau tu' Thanh phO HO Chi Minh cep.

CO phieu cua C6ng ty (ma chOng khoan la TDW) dugc niem yet tren San giao dich Chirng khoan Thanh oho HO Chi Minh theo Quyet dinh so 206/QD-SGDHCM ngay 17 thang 9 nam 2010 cua Tong Giam doc so Giao dich Chung khoan Thanh ph6 Ho Chi Minh.

11 Try so' chinh cua COng ty: - Dia chi : S6 8 KhOng phtiOng Binh Tho, quan ThO DO,c, Thanh phi) HO Chi Minh.

11 - Dien thoai : 08. 38960240 - Fax : 08. 38960241

1.2 Linh vu'c kinh doanh

Linh VlyC kinh doanh cua COng ty la host d6ng thiyang mai , xay lap va dich vu.

1.3 Nganh ngh6 kinh doanh

Theo Giey chi:mg nhan dang,ky doanh nghiep, nganh nghe kinh doanh cua COng ty g6m: Quan ly, phat then he thong cap nu'Oc; cung 0,ng,, kinh doanh sach cho nhu cau tieu dOng, san xuat (tren dia ban dixo'c phan cong theo quyet dinh cua Tong COng ty Cap nutec Sai GOn); Tu' van xay dung cac cung trinh cap nix&c, cong trinh dan dung — cOng nghiep (trir thiet ke, khao sat, Om sat xay diyng); Xay dung cOng trinh cap nix&c. Tai lap mat du,O'ng doi vOi cac cOng trinh chuyen nganh cap nu'Oc va cac cOng trinh khac.

Trong 6 thang dau nam 2015, host d6ng chinh cua C6ng ty la quan ly, phat trien he thong cap nu'&c, cung 0,ng, kinh doanh sach cho nhu cau tieu dung va san xuat (tren dia ban duvc phan cong theo quyet dinh cua Tong COng ty Cap nty&c Sai Gon).

1.4 Chu kji kinh doanh thong thuteng

Chu ky kinh doanh thong thiyOng cua C6ng ty kh6ng qua 12 thang.

1.5 Tuyen b6 ve kha n5ng so sanh th6ng tin Wen BA° cao tai chinh

Nhu' da trinh bay tai thuyet minh so 3.1, ke to ngay 01 thang 01 nam 2015, C6ng ty de ap dung Thong tu' so 200/2014/TT-BTC ngay 22 thang 12 nam 2014 dia BO Tai chinh ye hu'Ong den Che d6 ke toan Doanh nghiep thay the Quyet dinh so 15/2006/QD-BTC ngay 20 thang 3 nam 2006 cua B6 Tai chinh va Th6ng tu' so 244/2009/TT-BTC ngay 31 thang 12 nam 2009 dim BO Tai chinh. C6ng ty da trinh bay lai cac s6 lieu cua ky trixac theo thong tu' nay, do vay, cac so lieu trinh bay trong Bao cao tai chinh cho ky tai chinh 6 thang ket th0c vao ngay 30 thang 6 nam 2015 so sanh dixo'c vai so lieu twang Ong cua ky tuft.

1.6 s6 luyng nhan vier'

Vao ngay 30 thang 6 nam 2015, tong s6 nhan vien cua COng ty la 351 ngu'o'i (vao ngay 31 thang 12 nam 2014 la 351 ngu,o1).

;073---TZ

CONG ,1CH NiiIEM XlEit1 T

FC VIET

10

CONG TY CO PHAN CAP NU'O'C THU DU'C SO 8, du,o'ng KhOng Ti', phu,o'ng Binh Tho, quan Th0 DO,c, Thanh oho HO Chi Minh

THUYET MINH BAO CAO TAI CHINH Cho kSt tai chinh ket thitc vao ngay 30 thang 06 nam 2015

2. NAM TAI CHINH, DON VI TIEN TE SU' DUNG TRONG KE TOAN

2.1 Nam tai chinh TY

Nam tai chinh cua Cong ty du,gc bat day tO' ngay 01 thang 01 va ket thCic vao ngay 31 thang 12 hang nam.

11111t9

2.2 Dan vi tien to sip dung trong ke toan NAM

Dan vi tien to du,gc six dyng trong ke toan la Deing Viet Nam ("VND") do viec thu chi chu yeu dtygc thp,c hien bang don vi tien to VND.

3. CHUAN MU'C VA CHE DO KE TOAN AP DUNG

111

3.1 Chuan mwc va Che do ke toan ap dyng

a Ngay 22 thang 12 nam 2014, BO Tai chinh da ban hanh Thong tu' so 200/2014/TT-BTC ye hu,O'ng clan Che dO ke toan Doanh nghiep thay the Quyet dinh so 15/2006/QD-BTC ngay 20 thang 3 nam 2006 cua BO Tai chinh va Th6ng tu' so 244/2009/TT-BTC ngay 31 thang 12 nam 2009 cua BO Tai

111 chinh. Th6ng tu' nay CO hieu ly,c ap dyng cho nam tai chinh bat dau vao hoac sau ngay 01 thang 01 nam 2015.

11 COng ty ap dyng cac chuan my,c ke toan, the dO ke toan doanh nghiep Viet Nam du,gc ban hanh theo th6ng tu' nay va cac thong tu' hu,Cyng clan thy'c hien chuan my,c ke toan Viet Nam cua BO Tai chinh trong viec lap va trinh bay bao cao tai chinh.

1 3.2 Tuyen b6 v4 viec tuan thU Chuan mirc ke toan va Ch6 di) 14 toan

11 Ban Giam id& dam bao da tuan thu yeu ceu cua cac chuan my'c ke toan, the c10 ke toan doanh nghiep Viet Nam du,gc ban hanh theo Th6ng tu' so 200/2014/TT-BTC ngay 22 thang 12 nam 2014 va cac thOng tu' hiyang clan thy'c hien chuan mtycke toan Viet Nam cua BO Tai chinh trong viec lap va trinh bay bao cao tai chinh.

4. CAC CHINH SACH KE TOAN CHU YEU

11 4.1 Ca so, lap bao cao tai chinh

1111 Bao cao tai chinh clu,cfc lap tren ke toan don tich (trij, cac th6ng tin lien quan den cac luOng tien).

4.2 Ti&i va cac khoan twang dwang tien

Tien bao Om tien met, tien gi'xi ngan hang kh6ng kjr han va tien clang chuyen. Cac khoan twang

a &rang tien la cac khoan dew tu' ngan han co thOi han thu hOi hoac dao han khong qua 3 thang co kha nang chuyen dOi de clang thanh mot lugng tien xac dinh va kh6ng CO nhieu rui ro trong chuyen

11 dOi thanh tier).

11 4.3 Cac khoan dau tu' tai chinh

Cac khoan day tu' tai chinh la cac khoan day tu' nam giC1, den ngay dao han.

Khoan dau tu' du,gc phan bpi la nam giu, den ngay dao han khi COng ty coy COdinh va kha nang nam giO, den ngay dao han. Cac khoan dau nam giCy den ngay dao han la cac khoan tien gu,i ngan hang co kji han.

Cac khoan day tu' ngan han nam gip, den ngay dao han la tien gixi CO kjf han con lai kh6ng qua 12 thang ke tif th6'i diem lap bao cao tai chinh nam.

I)

CONG TY CO PHAN CAP NU'O'C THU DU'C S6 8, du,6,ng KhOng -10,, phu'ang Binh Tho, quan Thu 00,c, Thanh ph6 H6 Chi Minh

THUYET MINH BAO CAO TAI CHINH Cho ky tai chinh ket thCic vao ngay 30 thang 06 nam 2015

Cac khoan dau tu' dai han nam giG' den ngay dao han la tien gt:ri CO ky han con lei tren 12 thang ke tir thai diem lap bao cao tai chinh nam.

Cac khoan dau tu' nam giCp den ngay dao han thro'c ghi nhan ban dhu theo gia goo bao Om gia '-'z-\ mua va cac chi phi lien quan den giao dich mua cac khoan dau tu'. Sau khi ghi nhan ban dhu, cac

khoan dau tu' nay du,ac ghi nhan theo gia tri c6 the thu h6i. Thu nhap IN tip cac khoan dau tu' nam giu, den ngay dao han sau ngay mua dt.rac ghi nhan tren Bac) cao kat qua haat d6ng kinh doanh tren )- ca so' du, thu. Lai du'ac hu'O'ng trtyac khi C6ng ty nam giCr duac ghi giam trip vao gia gOc tai thai -,,r diem mua.

Khi c6 cac bang chirng chac chan cho they mot phan hoac toan b6 khoan dau tu' c6 the khOng thu hal du,ac va so ton thgt di.rac xac dinh mOt cach clang tin cay thi tOn that du,ac ghi nhan vao chi phi tai chinh trong nam va giam trip tru'c tiep gia tri dau

4.4 Cac khoan phai thu

Cac khoan phai thu cua khach hang va phai thu khac diyac phan anh theo gia tri ghi sO trir di du, phOng phai thu kh6 dOi.

Cac khoan phai thu dirac thiyc hien theo nguyen t6c sau: • Phai thu cua khach,hang phan anh cac khoan phai thu mang tinh chat thiyang mai phat sinh tip

giao dich c6 tinh chat mua — ban giCra COng ty va ngu,61 mua la dan vi d6c lap vai COng ty. • Phai thu khac phan anh cac khoan phai thu khOng c6 tinh chat thu'ang mai, khong lien quan den

giao dich CO tinh chat mua — ban giCra Cong ty va ngt.r6'i mua la dan vi dOc lap vai C6ng ty.

Du, ph6ng no' phai thu khO d6i the hien phan gia tri du, kien bi ton that do cac khoan phai thu khOng du,ac.khach hang thanh toan phat sinh doi vai sO du' cac khoan phai thu tai thai diem lap Bang can doi ke toan. Cac khoan tang hoac giam du' phOng nay dirac ghi nhan vao chi phi quan ly doanh nghiep tren bao cao ket qua hoat d6ng kinh doanh.

4.5 Hang ton kho

Hang ton kho du,ac tinh theo gia gOc. Triyang hop gia tri thuan c6 the thiyc hien thap han gia gOc thi tinh theo gia tri thuan CO the thu,c hien du,ac. Gia gOc hang ton kho bao gOm chi phi mua, chi phi the bran va cac chi phi lien quan trtyc tiep khac phat sinh de CO &vac hang tOn kho d dia diem va trang thai hien tai. Gia tri thuan c6 the thtyc hien du,ac la gia ban u,O,c tinh cua hang tOn kho trong ky san xu6t, kinh doanh binh thu,dyng trip chi phi vac tinh de hoan thanh san pham va chi phi u,Cyc tinh can thiet cho vies tieu thu chOng.

Hang ton kho dtxac ghi nhan theo phu'ang phap ke khai thuang xuyen va gia xuet kho thyac xac dinh theo phu'ang phap binh quan gia quyen.

Du' phong cho hang ton kho &vac trich lap cho phan gia tri du' kien bi tOn that do Om gia vat tu', thanh pham, hang h6a ton kho thu0c quy'en so%hiyu cua C6ng ty co the xay ra (giam gia, kern pham chat, I6i diya tren bang chCrng hap ly ye sty giam gia tri vao thai diem cuOi ky tai chinh. Cac khoan tang hoac giam city ph6ng nay du,ac ghi nhan vao gia von hang ban tren bao cao ket qua Float dOng kinh doanh.

12

CONG TY CO PHAN CAP NUtYC THU DO'C 066

SO 8, du,O'ng KhOng Tir, p- yOng Binh Tho, quan Thu 00,c, Thanh pho HO Chi Minh

THUYET MINH BAO CAO TAI CHINH Cho ky tai chinh kat thCic vao ngay 30 thang 06 nam 2015

4.6 Chi phi tra tru ,dec

Chi phi tra tuft bao gam cac chi phi tturc to da phat sinh nhu'ng co lien quan den kat qua hoat d6ng san xuet kinh doanh cua nhieu ky ke toan. Chi phi tra truO'c cua COng ty bao gam cac chi phi sau:

Chi phi bao him nhan th9 va &mg phyc nhan vien

Chi phi bao hiem nhan tho va dOng phuc nhan vien duTic phan 1)6 vao chi phi then phiyang phap 111 diyeyng th6ng trong khoang theyi gian 12 thang ke tu, khi phat sinh.

C6ng cy, clung cy

111 Cac cong cu, dung cu du,cyc phan bo vao chi phi then phu,ang phap diyeyng thang ke to' khi phat sinh, thevi gian phan be) la 2 nam.

111

4.7 Tai san thue hoat d'dng

M6t khoan thue du,gc xem la thue hoat d6ng khi ben cho thue van ducyc hiyamg phan 16'n cac quyen Igi va phai chiu rui ro ye quyen sg hiru tai san. Chi phi thue hoat dOng du,o'c ghi nhan vac) bao cao kat qu6 hoat d6ng kinh doanh phat sinh trong suot theyi gian thue.

4.8 TM san co dinh him hinh

Tai san co dinh hCru hinh diyo'c the hien then nguyen gia tri:r di gia tri hao mon 10y ke.

111 Nguyen gia cua mot tai san co dinh bao g6m gia mua va cac khoan chi phi lien quan trix tiep den viec du'a tai san d6 vao six dung. NhCrng chi phi mua sam, nang cap va doi m61 tai san co dinh

111 &Ivo chuyen h6a thanh tai san co dinh, nhCrng chi phi bao tri va sCra chCra dircyc ghi vao chi phi cua nam hien hanh.

111 Khi ban hay thanh ly tai san, nguyen gia va gia tri hao mon lay ke cua tai san duvc xeia so trong cac bao cao tai chinh va bat ky cac khoan lai 10 nao phat sinh do viec thanh ly deu dlycec hach toan vao bao cao ket qua hoat d6ng kinh doanh.

Khau hao tai san co dinh hiru hinh du'o'c tinh then phLyang phap khau hao du,Ong thgng then theri gian hCru ich u,O'c tinh cua cac tai san nhu' sau:

Nha dra, vat kien trOc 06 — 25 nam May m6c thiet bi 03 — 05 nam Phiyang tien van tai 06 — 10 nam Phu,ang tien truyen dan 10 — 30 nam Thiet bi, dung cu guar") ly 05 nam

4.9 Tai san c6 dinh vo hinh

Tai san co dinh v6 hinh du,o'c the hien then nguyen gia till, di gia tri hao m6n1Ciy ke.

Tai san co dinh v6 hinh la phan mem may tinh va thiet bi doc ma vach. Nguyen gia cua phan mem may tinh va thiet bi doc ma vach la toan b6 cac chi phi tinh den theyi diem du'a tai san vao sir dung va 'Jinx khau hao then phiyang phap du,Ong thang trong theyi gian 3 nam.

4.10 Chi phi xay thyng co' ban do, dang

Chi phi xay dtyng ca ban do' dang la chi phi thtyc hien cac du, an dau tu' xay dung ca ban (bao gam cong trinh phat trien mang iutfi cap wen va sCra chCra Ong mix) doi vai cac cong trinh chu'a hoar) thanh va kh6ng trich khau hao trong suot giai doan dau tu' xay dung do' dang.

111

13

1

CONG TY CO PHAN CAP NU'O'C THU DI:EC I S6 8, &rang KhOng Tir, phuang Binh Tho, quan Th6 Thanh phO HO Chi Minh

THUYET MINH BAO CAO TAI CHINH Cho ky tai chinh ket thijc vao ngay 30 thang 06 nam 2015

4.11 Cac khoan na phai tra v5 chi phi phai tra

Cac khoan na phai tra va chi phi phai tra duac ghi nhan cho s6 tien phai tra trong tuang lai lien quan den hang hoa va dich vu da nhan duac. Chi phi phai tra duac ghi nhan cicra tren cac uac tinh haply ye so tien phai tra.

Viec phan loci cac khoan phai tra la phai tra nguai ban, chi phi phai tra va phai tra khac duac thu'c hien theo nguyen tac sau:

■ • Phai tra nguai ban phan anh cac khoan phai tra mang tinh chAt thuang mai phat sinh tii giao dich CO tinh chat mua — ban giCra C6ng ty vai nguai ban la dan vi dac lap vai COng ty.

• Chi phi phai tra phan anh cac khoan phai tra cho hang hoa, dich vu va tai san da nhan duac tix nguai ban nhung chua chi tra do chua co h6a dan hoc chua du hO sa, tai lieu ke toan va cac khoan phai tra cho nguai lao clang ve tier) luang nghi phep, cac khoan chi phi san xuat, kinh doanh phai trich truac. Khi cac chi phi do phat sinh thu'c te, neu CO chenh lech vai s6 da trich, ke toan tien hanh ghi bO sung hoc ghi Om chi phi tuang u'ng vai phan chenh lech. Chi phi phai

ji

tra cua C6ng ty bao Om: chi phi vat lieu sira be Ong, On Tong h6 nuac, chi phi khac lien quan den hoat clang san xuat kinh doanh.

• Phai tra khac phan anh cac khoan phai tra khOng CO tinh chat thuang mai, khOng lien quan den giao dich mua, ban hang h6a va cung cap dich vu.

4.12 Dty phong phai tra

Du' phong phai tra duac ghi nhan khi th6a man cac dieu kien sau: - COng ty co nghia vu no' hien tai (nghia vu phap 19 hoc nghia vu lien dal) do kat qua tir mat su

kien da xay ra;

111

Su' Om stjt ye nhirng lai ich kinh te co the xay ra dan den viec yeu cau phai thanh toan nghia vu na; va

111 - Dua ra dugc mat uac tinh dang tin cay ye gia tri cua nghia vu na do.

Gia tri duac ghi nhan cua mat khoan du phOng phai tra la gia tri duac uac tinh hap ly nhat ye khoan tien se phai chi de thanh toan nghia vu na hien tai tai ngay ket thijc ky ke toan nam hoac tai ngay ket thijc ky ke toan giDa nien da.

Du' phong phai tra cua COng ty la chi phi sO'a china Ong muc du tinh can CO' vao Quyet dinh so 489/QD-TCT-KHDT ngay 27 thang 4 nam 2015 cua TOng COng ty Cap nuac Sai Gan TNHH MOt thanh vien ye ke hoach dau to xay dung trong nam 2015 cua COng ty.

Khoan du' phOng phai tra duac lap tai thai diem lap Bao cao tai chinh. Truang hop so du' phong phai tra can lap a ky ke toan nay Ian han so du' phOng phai tra dà lap 6, ky ke toan truac chua su, dung het thi so chenh lech duac ghi nhan vao chi phi quan 19 doanh nghiep cua ky ke toan do: Truang hop so du' ph6ng phai tra lap & ky ke toan nay nh6 han so du' ph6ng phai tra da lap & ky ke toan truac chua six dung het thi s6 chenh lech phai duac hoan nhap ghi giam chi phi quan 19 doanh nghiep cua ky ke toan do.

4.13 Tien Iu'ong

Tien luang phan bO vao chi phi trong nam duac can cu, vao mire luang va cac khoan phy cep da duac thoa than tren hop dOng lao dOng.

o0A4f

C NC

',CH Ng

FC VIE

14

CONG TY CO PHAN CAP NU'O'C THC1DCYC s6 8, du,ang KhOng TO', phu,ang Binh Tho, quan Thu D0'c, Thanh oho Flo Chi Minh

THUYET MINH BAO CAO TAI CHINH • Cho ky tai chinh ket thuc vao ngay 30 thing 06 nam 2015

I 11

4.14 Bao hi6m x5 hoi, bao hiem y te, bao hi6rn thAt nghiOp va kinh phi piing doan

III Cong ty trich bao hiem xa hbi, bao hiem y te, bao hiem that nghiep va kinh phi cong doan nhu' sau :

Bao hiem xa h6i du,ac trich tren tong qu9 lu'ang ca ban vao chi phi la 18% va trich till' luang

I ngu'ai laocl6ng la 8%. Bao hiem y te du,ac trich tren luang ca ban vac) chi phi la 3% va trich to' liyang ngu,61 lao d6ng la 1,5%.

III Bao hiem that nghiep du,ac trich tren luang ca ban vao chi phi la 1% va trich to' lu,ang ngu'ai lao d6ng la 1%.

111 Ngoai ra, COng ty con trich kinh phi COng doan 2% Van tong qu9 lu,ang dong bao hiem xa h6i.

II 4.15 Vdn Op cua chi) so' hil ,u

Von gop cua chi sa hCt'u du'ac ghi nhan theo so von thix te da gop cua cac co dOng theo menh gia.

4.16 Phan phi Iii nhuan

nhuan sau thue thu nhap doanh nghiep du'ac phan ph& cho cac co dOng sau khi da trich lap cac qu9 theo Dieu le cua C6ng ty cong nhu, cac qui dinh cua phap luat va da du,ac Dai hOi dong co dOng phe duyet.

Viec phan ph& lai nhuan cho cac co dong du,ac can nhac den cac khoan muc phi tien te nam trong lai nhuan sau thue chu,a phan ph& co the anh hiking den luong tien va khi nang chi tra co tO'c ntity khoan lai do dinh gia lai tai san mang di g6p von; do dinh gia lai cac khoan muc tien te; do dinh

111 gia lai cac cong cu tai chinh va cac khoan muc tien te khac.

11 CO tipc du'ac ghi nhan la no' phai tra khi du,ac Dai hbi dong co dOng phe duyet.

4.17 Doanh thu

Doanh thu ban hang 11

Doanh thu ban hang du,ac ghi nhan tren bao cao kat qua host d6ng kinh doanh khi clang thai thoa man tat ca nam (5) dieu kien sau: (a) Doanh nghiep da chuyen giao phan Ian rui ro va 101 ich On lien vii quyen so' hiru san pham

hoac hang hba cho ngu'ai mua;. (b) Doanh nghiep khong con nam quy6n quan ly hang h6a nhu, ngu,61 s& hil,u hang haa hoac

quyen kiem soat hang hba; (c) Doanh thu du'ac xac dinh tuang doi chic chin; (d) Doanh nghiep da thu du,ac hoac se thu du,ac lai ich kinh te giao dich ban hang; (e) Xac dinh du,gc chi phi lien quan den giao dich ban hang.

Doanh thu ctia giao dich ve cung cap dich vu

Doanh thu cung cap dich vu du,ac ghi nhan tren bao cao cao kat qua hoat d6ng kinh doanh khi dOng thai thaa man tat ca bon (4) dieu kien sau: (a) Doanh thu du,ac xac dinh twang dal chic chin;

I (b) CO khi nang thu du'ac lai ich kinh te tt:r giao dich cung cap dich vu do; (c) Xac dinh du,ac phan cong viec da hoan thanh vao ngay lap Bang can dOi ke toan;

11 (d) Xac dinh du'ac chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich vu do.

Doanh thu tu, tien lai clupc ghi nhan tren ca so':

I; Tien lai dipac ghi nhan tren ca so' dOn.tich, du,ac xac,dinh tren so du' cac tai khoan tien gCri va lai suit ap dung tru, khi khi nang thu hoi tien lai khOng chic chin.

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CONG TY CO PHAN CAP NtitiC THU DU'C S6 8, dutYng Kh6ng TCF, phutyng Binh Tho, quan Thu DCrc, Thanh ph6 H6 Chi Minh

THUYET MINH BAO CAO TAI CHINH Cho kjr tai chinh ket thCic vao ngay 30 thang 06 nam 2015

4.18 Chi phi di vay

Chi phi di vay bao gom lei ti'an vay va cac chi phi khac phat sinh lien quan trcyc tier) den cac khoan vay.

Chi phi di vay lien quan trcrc tip cren viec mua s6m, xay dtyng met tai san cu the can co mot thol gian du dai de hoan thanh du'a vao sir dung theo muc dich dinh trugc hoac de ban &roc von h6a vao nguyen gia cua tai san do.

Chi phi di vay khac duvc ghi nhan vao chi phi hoat d6ng tai chinh trong kSt.

4.19 Thud thu nhap doanh nghiep

Chi phi thue thu nhap doanh nghiep ("TNDN") trong [(Sr, neu c6, bao gom thue thu nhap hien hanh va thue thu nhap hoan lai. Thue thu nhap doanh nghiep dutyc ghi nhan trong bao cao ket qua kinh doanh ngoai trt:r trt.romg hgp co cac khoan thue thu nhap c6 lien quan cl6n cac khoan muc duvc ghi thang vao von cht.i ser hCru, thi khi do cac khoan thue thu nhap nay cOng dugc ghi thang vac von chu sa hiru.

Thue thu nhap hien hanh la khoan thue du, kien phai n6p dcra tren thu nhap chiu thue trong kjt, sir dung cac mCyc thue suet c0 hieu luc hoac ca ben co hieu Icrc tai ngay ket thuc nien c10 ke toan, va cac khoan lieu chinh thue phai n6p lien quan den cac nam trutrc.

Thue thu nhap hoan lai dugc tinh theo phLrang phap so du, ng tren bang can doi ke toan, dcra Vert cac khoan chenh lech tam thgi giCya gia tri ghi so cua cac khaki muc tai san va ng phai tra cho muc dich bao cao tai chinh va gia tri six dung cho muc dich thue. Gia tri cua khoan thue thu nhap hoan lai ductc ghi nhan dcra tren cach thCrc thu hoi hoac thanh toan gia tri ghi s6 cua cac khoan muc tai san va ng phai tra dLrgc du, kien sir dung cac mCrc thue suet CO hieu ILyc tai ngay ket thOc kS' ke toan.

Tai san thue thu nhap hoan lai chi dutyc ghi nhan trong pham vi chec chen c6 du Igi nhuan tinh thue trong twang lai de tai san thue thu nhap nay 00 the sir dung &roc. Tai san thue thu nhap hoan lai dirgc ghi trong pham vi kh6ng con chac chart la cac Igi ich ye thue co lien quan se duvc thcrc hien.

COng ty argc ht.reyng thue TNDN nhu' sau: D6i vOi hoat d6ng chinh cua Cong ty thu6c danh muc nganh nghe u'u dal deu COng ty c6 nghia vu nop thue TNDN v61 thue suet 20% tren thu nhap tinh thue trong thgi gian 10 nam (den het nam 2016) va vgi thue suet 20% trong cac nam tiep theo. Doi vai cac hoat dOng khac, C6ng ty c6 nghia vu n6p thue TNDN vgi thue suet 22% tren thu nhap tinh thue (den het nam 2015) va vgi thue suet 20% trong cac nam ti'ep theo.

Cac bao cao thue cua COng ty se dutrc kiem tra bad ca quan thue. Do scr,ap dung cua luat thue cho *rig loai nghiep vu va viec giai thich, hieu cOng nhu' chap thuan theo nhieu cach khac nhau nen so lieu cua bao cao tai chinh c6 the se khac vgi so lieu cua co' quan thue.

4.20 Lai co' ban tren co phieu

Lai ca ban tren 06 phieu duvc tinh bang cach chia Igi nhuan sau thue thu nhap doanh nghiep phan b6 cho co dong ser hCru co phieu ph6 thong cua C6ng ty cho so lutyng binh quart gia quye'n cua so co phieu ph6 thong dang lu'u hanh trong

"?* TRA

p

111

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16

IMO

NNW

CONG TY CO PHAN CAP NUO'C THU DO'C S6 8, du,Ong Kh6ng phu,Ong Binh Tho, quan ThCi flixc, Thanh ph6 H6 Chi Minh

THUYET MINH BAO CAO TAI CHINH Cho ky tai chinh kat thOc vao ngay 30 thang 06 nam 2015

4.21 Bao cao b0 phan

BO phan kinh doanh bao g6m b6 phan theo ITnh vu'c kinh doanh va b6 phan theo khu vu'c dia

Bgphan theo kinh doanh la mot phan co the xac dinh rieng biet tham gia vao qua trinh san xuat hoc cung cap san phern, dich vu co rui ro va loi ich kinh to khac vai cac b6 phan kinh doanh khac.

B6 phan theo khu vu'c dia ljt la mot phan co the xac dinh rieng biet tham gia vao qua trinh san xuAt hoac cung cap san phem, dich vu trong pham vi mot moi tarigng kinh to cu the va co ru ro va lai ich kinh to khac vgi cac b6 phan kinh doanh trong cac m6i tru,Ong kinh to khac.

4.22 Cong cu tai chinh

COng cu tai chinh — ghi nhan ban dau va trinh bay

Tai san tai chinh

Theo Th6ng tu' so 210/2009/TT-BTC ngay 06 thang 11 nam 2009, tai san tai chinh du,gc phan loai mot cach phO hap cho muc dich thuyet minh trong cac bao cao tai chinh bao tai san tai chinh du,oc ghi nhan theo gia tri hop ly th6ng qua bao cao ket qua host dOng kinh doanh, cac khoan dau tu' nam gia, den ngay dao han, cac khoan cho vay va phai thu, tai san tai chinh san sang de ban. Viec phan loci cac tai san tai chinh nay phu thugc vao ban chat va muc dich cua tai san tai chinh va du,gc quyet dinh tai thgi diem ghi nhan ban dau.

Tai thgi diem ghi nhan ban dau, tai san tai chinh du,oc xac dinh theo gia goc cong vOi cac chi phi lien quan tru,c tiep den viec mua, phat hanh tai san tai chinh do.

Tai san tai chinh cua COng ty bao tien va cac khoan twang &rang tier), dau tu, nam giO' den ngay dao han, cac khoan phai thu khach hang va cac khoan phai thu khac.

Na phai tra tai chinh

Theo ThOng tu' 56 210/2009/TT-BTC ngay 06 thang 11 nam 2009, no phai tra tai chinh clugc phan loai mot cach phii hop cho muc dich thuyet minh trong bao cao tai chinh bao no' phai tra tai chinh du,gc ghi nhan theo gia tri hop lj/ th6ng qua bao cao kat qua haat d6ng kinh doanh, cac khoan no phai tra tai chinh du,gc xac dinh theo gia tri phan b6. Viec phan loai cac khoan no tai chinh phy thugc vao ban chat va muc dich cua khoan no phai tra tai chinh va du,oc quyet dinh tai thgi diem ghi nhan ban dau. Tai thOi diem ghi nhan ban dau, no phai tra tai chinh du,oc xac dinh theo gia goc cong vo'i cac chi phi lien quan tru,c tiep den viec phat hanh no phai tra tai chinh do.

Na phai tra tai chinh cua COng ty bao gOm: cac khoan phai tra ngt.rOi ban, chi phi phai tra, cac khoan phai tra khac, vay va no thue tai chinh.

Danh gia lai sau ghi nhan ban dau

Hien tai chu'a co yeu cAu xac dinh lai gia tri cua cac cong co tai chinh sau ghi nhan ban dau.

BO trO' cac cong cu tai chinh

Cac tai san tai chinh va no phai tra tai chinh &roc 1)0 va gia tri thuan du,oc trinh bay tren bang can dal ke toan neu, va chi neu, C6ng ty CO quyen hop phap thp,c hien viec bu trix cac gia tri (la duac ghi nhan nay va coy dinh bu trir tren ca sa thuan, hoec thu &roc cac tai san va thanh toan no phai tra clOng thol.

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CONG TY CO PHAN CAP NU'O'C THU DU'C S6 8, dutmg Khang Ti', phutng Binh Tho, quan Thu DCYc, Thanh pho HO Chi Minh

THUYET MINH BAO CAO TAI CHINH Cho ky tai chinh ket thOc vao ngay 30 thang 06 nam 2015

4.23 Cac ben có lien quan

Cac ben dutc coi la lien quan neu mat ben có kha nang kiem soat hoac CO anh hu'&ng dang ke doi vo,i ben kia trong viec ra quyet dinh tai chinh va hoat dang. Cac ben cOng du,o'c coi la lien quan neu cOng du' c kiem soat hoac cOng chiu anh huo'ng clang ke dm mat ben ba.

Cac cOng ty sau day du'o'c xem la cac ben co lien quan:

Cong ty

Tang COng ty Cep ruck Sai Gan TNHH Mat thanh vien

Hai deing Quan tri, Ban Kiem soat va Ban Giam croc

Dia diem Quan he

TP HO Chi Minh COng ty me

Thanh vien chu chat

TY lIIU HA!

ARM

PI 5. THONG TIN BO SUNG CHO CAC KHOAN MVC TRiNH BAY TRONG BANG CAN DOI Kt TOAN

•••

5.1 Tien va cac khoan twang du'o'ng tien

30/06/2015 01/01/2015

VND VND

Tien mat ton qu9 — VND

58.854.501

36.123.686 •••

Tien girl ngan hang — VND

19.284.527.438

9.588.061.687 Tien gCri ngan hang co ky han du,O1 3 thang

7.000.000.000

10.000.000.000

26.343.381.939

19.624.185.373

5.2 Deu tu' ngan han nem gra, den ngay dao hen

30/06/2015 01/01/2015 Gia got Gib tri ghi so Gia geic Gia tri ghi so

VND VND VND VND

Tien girl ngan hang co ky han tir 3 thang den dual 12 thang 78.702.956.145 78.702.956.145 102.021.407.612 102.021.407.612

5.3 Phai thu ngan han cua khach hang

30/06/2015 01/01/2015

VND VND

Phai thu ben lien quan 150.179.749 156.063.820 - Tang COng ty Cap nu,O'c Sai Gon

TNHH Mat thanh vien 150.179.749 156.063 820

Phai thu cac to chin va ca nhan khac 9.341.865.646 3.910.536.921 - Phai thu cac khach hang khac 9.341.865.646 3.910.536.921

9.492.045.395 4.066.600.741

•

18

CONG TY CO PHAN CAP NU'OC THU DU'C S6 8, &yang Khong phu,Ong Binh Tho, quan Thu Dirc, Thanh oho HO Chi Minh

THUYET MINH BAO CAO TAI CHINH

OM.

Cho k9 tai chinh ket thOc vao ngay 30 thang 06 nam 2015

5.4 Tra tru,O,c ngin han cho ngtreyi ban

MEE 30/06/2015 01/01/2015 VND VND

41•••

Tra tru,O,c cho cac t6 chin va ca nhan khac Tong C6ng ty Deu tu' Xay dung cap thoat

Nutec va MOi tutting Viet Nam 165.558.407 165.558.407 COng ty TNHH MOt.thanh vien Tu' van Thiet

ke Xay dung Mien Nam 396.206.052 386.825.637 C6ng ty Tu' van trien khai COng nghe va

Xay dung Giao thong 87.306.681 87.306.681 COng ty TNHH cong trinh cap thoatO'c

va Ha tang Do thi MAT 919.028.574 C6ng ty co phan Ca khi cong trinh Cap

1=M nu,Oc 1.657.948.765

Tra tuft ngan han khac 776.234.466 138.421.737 4.002.282.945 778.112.462

5.5 Cac khoan phai thu ngin han khac

'MN 30/06/2015

Gia tri Du ph6ng

VND VND

01/01/2015

Gia tri Du, phong

VND VND

Phai thu ben lien quan 11.353.780 2.960.765.191 Tong COng ty Cap nutc Sai G6n — TNHH

11=0. M6t thanh vien Phai thu co ph6n hoa 399.247.150 Phai thu do chi WO 11.353.780 2.561.518.041

Phai thu cac to chin va ca nhan khac 3.669.043.952 4.833.275.157 1.=• Tam Crng nhan vien 361.080.000 324.380.000

Du, thu lai tien co k9 han 2.359.232.375 3.551.454.857 NMI Kjr qu9, k9 cu,gc ngan han 350.000.000 350.000.000

Chi phi di dO'i he thong cap nutc 434.232.499 380.692.768 Phai thu khac 164.499.078 226.747.532

3.680.397.732 7.794.040.348 4=111•1

5.6 Du' phong no , phai thu ngin han kho doi 41.11•0

30/06/2015 01/01/2015 11111 Gia goc Gia tri co the Gia g6c Gia tri co

thu hoi the thu hoi •11••• VND VND VND VND

Phai thu thiyang mai cac t6 chin va ca nhan khac

Na— qua han tren 6 thang den du,O1 1 nam 405.182.508 283.627.754 595.722.803 417.005.961 Na qua han tren 1 nam den du'&i 2 nam 636.101.498 318.050.748 392.267.400 196.133.700 Ng qua han tren 2 nam den du,O1 3 nam 616.429.373 184.928.811 708.822.023 212.646.606 Na qua han 3 nam tr& len 1.558.754.144 1.368.335.469

3.216.467.523 786.607.313 3.065.147.695 825.786.267 OEM.

OM=

10.110

•=1111 19

(

I

■ CONG TY CO PHAN CAP NUOC THU DCFC so 8, cluteng KhOng ppu,6ng Binh Tho, quan Thu 00,c, Thanh ph6 HO Chi Minh

THUYET MINH BAO CAO TAI CHINH Cho k9 tai chinh ket thuc vao ngay 30 thing 06 nam 2015

1

I 5.6 Du, phong no , phai thu ngin Ilan kilo doi (ti6p theo)

Tinh hinh bien Ong dv, phong no' phai thu kh6 clai nhu' sau: I 6 thing dAu Nam 2014

nam 2015 111 VND VND

SO du' du k9/ nam 2.239.361.428 1.814.584.859 Tang du' phong trong k9/ nam 190.498.782 424/76.569 So du' cuoi k9/ nam 2.429.860.210 2.239.361.428

Hang t6n kho 30/06/2015 01/01/2015

Gia gen Du, phong Gia gen Dv, phong /

VND VND VND VND •?. T114 1

I I

1 5.8

5.8.1 1

II

11 5.8.2

I

a 5.9

Nguyen lieu, vat lieu 10.529.073.147 37.186.851 7.769.403.418 37.186.851 A- Cong cu, dung cu 23.635.910 - 88.950.001 - 0

10.552.709.057 37.186.851 7.858.353.419 37.186.851

Chi phi tra tru ,o,c ngin Ilan va dai Ilan

Chi phi tra tru ,erc ngin Ilan 30/06/2015 01/01/2015

VND VND

Chi phi bao hiem nhan tho 2.298.000.000 2.341.200.000 Chi phi clang phuc nhan vien 865.416.666

3.163.416.666 2.341.200.000

Chi phi tra tru ,6,c dai han 30/06/2015 01/01/2015

VND VND

Chi phi c6ng cu, dung cu 457.270.159

Tinh hinh tang giam tai san co dinh hU'u hinh

Al

i

1

I

11

111

1

1

a

Nguyen gia

Vac) ngay 01/01/2015

Tang do mua s6rn

Nha dm, vat kien talc

VND

2.484.324.291

-

May m6c thiet bi

VND

Phu,o'ng tin van tai, truyen clan

VND

Thiet bi quail 19

VND

2.814.795.111

-

COng

VND

8.417.309.521

885.000.000

438.627.283.688 452.343.712.611

885.000.000

Tang do day ter XDCB - 3.973.021.082 20.544.266.603 - 24.517.287.685

Vao ngay 30/06/2015 2.484.324.291 13.275.330.603 459.171.550.291 2.814.795.111 477.746.000.296

Gia tri hao mon lily . vao ngay 01/01/2015 1.766.748.741 3.640.326.219 244.434.783.907 825.592.717 250.667.451.584

Khau hao trong k9' 57.741.642 750.601.801 18.024.994.141 268.488.696 19.101.826.280

Vao ngay 30/06/2015 1.824.490.383 4.390.928.020 262.459.778.048 1.094.081.413 269.769.277.864

Gia tri con 1?i Vao ngay 01/01/2015 717.575.550 4.776.983.302 194.192.499.781 1.989.202.394 201.676.261.027

Vao ngay 30/06/2015 659.833.908 8.884.402.583 196.711.772.243 1.720.713.698 207.976.722.432

20

•

CONG TY CO PHAN CAP NU'O'C THU DU'C S6 8, &rang KhOng Tt:r, phtrang Binh Tho, quan ThCi arc, Thanh oho HO Chi Minh

THUYET MINH BAO CAO TAI CHINH Cho ick tai chinh kat thk vao ngay 30 thang 06 nam 2015

5.9 Tinh hinh tang giam tai san c6 dinh him hinh (tiep theo)

Nguyen gia tai san c6 dinh hire hinh da kh6u khao het nhung van cOn Sc, dung:

Vao ngay 01/01/2015

Vao ngay 30/06/2015

397.112.000 2.284.846.607 82.057.211.119 129.909.091 84.869.078.817

397 112.000 2.624.258.947 108.534.904.790 129.909.091 111.686.184.828

Vao ngay 30 thang 6 nam 2015, gia tri con lai cua phtiang tien truyen d'an ciiing de the chap dam bao cho cac khoan vay tai thuyet minh 5.17 la 53.668.136.620 VND.

5.10 Tinh hinh tang giam tai san c6 dinh vo hinh

Phan mem may tinh VND

Nguyen gia

Vao ngay 01/01/2015

478.280.510

Vao ngay 30/06/2015

478.280.510

,0A489

CONG NH101 I

!EM T(

VifT

TP.

Gia trl hao mon lOy ke

Vao ngay 01/01/2015

Khau hao trong kj,

Vao ngay 30/06/2015

Gia tri cOn lai

Vao ngay 01/01/2015

Vao ngay 30/06/2015

275.413.632

53.314.998

328.728.630

202.866.878

149.551.880

5.11 Chi phi )(ay dung co' ban do , dang

01/01/2015 T5ng trong Kot chuy'en Ke't chuyen 30/06/2015 kji TSCD trong ky chi phi

VND VND VND VND VND

Xay citing ca ban da dang - Phat then mang Val cap

nucfn 17.574.164.825 7.722.623.193 (20.544.266.603) (548.511.801) 4.204.009.614 - L6p dat Tong ho tong 1.485.416.238 4.323.921.082 (3.973.021.082) 1.836.316.238 - StIa chU'a Ong myc 298.952.054 20.989.489 319.941.543

19.358.533.117 12.067.533.764 (24.517.287.685) (548.511.801) 6.360.267.395

NMI

p

21

30/06/2015 VND

834.523.000 1.007.216.732

844.000.000 1.224.116.165 3.909.855.897

01/01/2015 VND

834.523.000 1.007.216.732

644.000.000 1.610.293.488 4.096.033.220

CONG TY CO PHAN CAP WAX THO Ellk SO 8, du,Ong KhOng TO), phu,Ong Binh Tho, quan Thu DCpc, Thanh oho HO Chi Minh

THUYET MINH BAO CAO TAI CHINH Cho k9 tai chinh ket thLic vao ngay 30 thang 06 nam 2015

5.12 Phai tra ngtpol ban

5.12.1 Phial tra ngu ,Cti ban ngin han

30/06/2015

Gia tri SO co kha hang tra no

VND VND

01/01/2015

Gia tri So c6 kha nang tra no

VND VND

Phai tra ben lien quan 28.531.663.423 28.531.663.423 30.581.174.955 30.581.174.955

- TOng C6ng ty Cap nu'&c Sai Gon — TNHH M6t thanh vien 28.531.663.423 28.531.663.423 30.581.174.955 30.581.174 955

Phil tra cac to chin va ca nhan khac 9.318.109.693 9.318.109.693 12.341.672.056 12.341.672.056 COng ty TNHH CKC 1.403.816.108 1.403.816.108 COng ty CP Thien Dai Phat 1.663.694.980 1.663.694.980 2.253.371.530 2.253.371.530 Cong ty CP XD-TM H6ng arc 1.447.071.351 1.447.071.351 1.827.323.304 1.827.323.304 COng ty TNHH XD-TM Thinh Philo 882.197.776 882.197.776 1.354.424.072 1.354.424.072 JUHAN

COng ty CP XD Minh Trang 1.189.126.838 1.189.126.838 907.008.824 907.008.824 IN C6ng ty TNHH XD Hiep Nguyen 1.048.810.608 1.048.810.608 766.648.168 766.648.168 Phai tra ngutei ban khac 3.087.208.140 3.087.208.140 3.829.080.050 3.829.080.050

37.849.773.116 37.849.773.116 42.922.847.011 42.922.847.011

AMR

5.12.2 Phai tra ngveyi ban dai han 30/06/2015

Gia tri SO c6 kha nang tra no

VND VND

01/01/2015

Gia tri SO c6 kha nang tra no

VND VND Phai tra ben lien quan

- TOng COng ty Cap nu,Oc Sai Gon — TNHH M6t thanh vien

3.490.046.372 3.490.046.372

3.490.046.372 3.490.046.372

g

5.13 Ngutd mua tra tidn trutec

Tra tidn trutec cLia to chirc va ca nhan khac

Ban Quan 19 Dau tu' Quan 9 Ban QLDA cai tao kenh Ba BO C6ng ty CP Dau tu' Dai Hai Tra tuft cua khach hang khac

5.14 Thud

01/01/2015 SO thud nop

SO phai nOp So dä thyc nOp

30/06/2015

thin/ (thiou)

trong kS ,

trong kji sau quyet

IMO

toan

VND VND

VND VND

VND

803.540.283 803.540.283

MEM

a) Phai thu - Thue gia tri gia tang - Thue thu nhap Ca nhan

2.044.776.481 233.554.844

2.278.331.325

(5.884.071)

1.218.018.008 (972.565.709)

1.218.018.008 978.449.780

2.050.660.552 791.642.828

2.842.303.380 b) Phai tra - Thue thu nhap doanh nghiep - Thue khac

6.130.271.397 5.259.615.754

11.389.887.151

2.356.805.993 (7.741.511.669) 22.899.251.598 (23.078.221.536) 25.256.057.591 (30.819.733.205)

745.565.721 5.080.645.816 5.826.211.537

ANN 22

MOM

CONG TY CO PHAN CAP NLY&C THU DU'C S6 8, du brig Khong phugng Binh Tho, quan Thu Thanh pho H6 Chi Minh

THUYET MINH BAO CAO TAI CHINH Cho ky tai chinh ket thuc vao ngay 30 thang 06 nam 2015

5.15 Chi phi phai tra ngSn flan

30/06/2015 01/01/2015 VND VND

Chi phi phai tra to chLk va ca nhan khac - Chi phi sCra be 'Ong va gan d6ng h6 ruck 484.029.460 - Chi phi khac 149.228.000 165.000.000

633.257.460 165.000.000

5.16 Cac khoan phai tra, phai n6p

5.16.1 Cac khoan phai tra, phai n6p ngin han

30/06/2015 01/01/2015 VND VND

Phai tra ben lien quan 1.087.279.817 1-Ong COng ty Cap nu,ac Sai G6n — TNHH

MOt thanh vien 1.087.279.817

Phai tra cac t6 chUc va ca nh5n khac 6.581.430.025 6.905.852.447 Tai san thira ch& xir ly 27.265.457 27.265.457 Kinh phi cOng doan 45.915.831 86.529.074 Bao hiem xa h6i, y to va that nghiep 2.389.413 Nhan ky qu9, ky cu' c ngan han 3.407.183.798 2.441.535.959 Phai tra chi phi cho d6i thi cong cong trinh 718.604.059 889.762.296 Phai tra tien hoan thue TNCN 821.450.704 Phai tra co tCrc 91.877.370 109.786.646 Phi bao ye m6i tru'&ng duvc giCt, lai de chi 222.649.631 409.379.044 COng ty CP Xi mang Ha Tien 1 1.698.403.035 Phai tra khac 1.244.093.762 1.243.190.936

6.581.430.025 7.993.132.264

5.16.2 Cac khoan phai tra, phai n6p dal han

30/06/2015 01/01/2015 VND VND

Phai tra ben lien quan 46.320.831.462 48.029.109.321 T6ng COng ty Cap nu,O'c Sai G6n — TNHH

MOt thanh vier) Phai tra v6 gia tri tai san vien tra 33.003.950

- Phai tra co phan hoa (*) 46.320.831.462 47.996.105.371

Phai tra cac to chin va ca nhan khac 37.522.602.211 36.248.799.935 C6ng ty CP Dau tu' Ha tang K9 thuat TPHCM (**) 22.838.430.783 22.838.430.783 Ban Quan ly du' an kenh Ba BO (**) 13.410.369.152 13.410.369.152 Phai tra khac 1.273.802.276

83.843.433.673 84.277.909.256

Khoan phai tra theo biep ban quyet toan chuyen the narn 2007. SO tien nri tir vi0c boi thubng di dgi, tuyen Ong cap nutec va se du,gc ghi tang thu nhap khac khi hoan tat ho so ban giao mat bang.

23

ma.

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■ 1

CONG TY CO PHAN CAP NU'O'C THODUC S6 8, du,Ong KhOng piyeyng Binh Tho, quan Thu Dive, Thanh 06 H6 Chi Minh

THUYET MINH BAO CAO TAI CHINH Cho kSt tai chinh ket thOc vao ngay 30 thang 06 nam 2015

5.17 Vay va ncy thud tai chinh

5.17.1 Vay va nd, thud tai chinh ngin hart

WAN

30/06/2015 Gia tri S6 CO kha nang

tra ng VND VND

01/01/2015 Gia tri S6 c6 kha nang

tra ng - VND VND ,

TRA

I Af

13.202.815.566 13.202.815.566

%ID

AMY

No dai han d8n flan tra b8n lien quan - Tong Cling ty Cep nu,Oc Sai GOn —

TNHH M6t thanh vien

11.503.082.945 11.503.082.945

5.17.2 Vay va ncy thud tai chinh dai [Ian

30/06/2015

01/01/2015

Gia tri SO co kha nang

Gia tri S6 co kha nang

tra ng

tra ng

VND VND

VND VND

Vay dai han

36.794.790.130 36.794.790.130

43.517.956.713 43.517.956.713 Tru,: Ng dai han den han tra

(11.503.082.945) (11.503.082.945)

(13.202.815.566) (13.202.815.566)

25.291.707.185 25.291.707.185 30.315.141.147 30.315.141.147

Day la cac khoan vay dai han Tong Cong ty Cap nu,O'c Sai GOn, — TNHH M6t thanh vien de deu tu' va phat then mang lu'&i cap nutec vgi lai suat tu, 5,4%/ nam den 11,4%! nam, theyi han vay la 10 nam va cac khoan vay nay du,gc dam bao bang tai san hinh thanh tiv von vay.

5.18 Div ph6ng phai tra ngin han

Chi phi sO'a chO'a Ong myc

30/06/2015 VND

17.400.176.812

01/01/2015 VND

Chi phi du, tinh can CCF vao Quyet dinh so 489/QD-TCT-KHDT ngay 27 thang 4 nam 2015 cCia TOng COng ty Cep nu,gc Sai Gon TNHH M6t thanh vien va k6 hoach dau tu' xay thyng trong nam 2015 cua COng ty.

24

CONG TY CO PHAN CAP NUtYC THC1DOC SO 8, clu,o'ng KhOng Tir, plw,erng Binh Th2, quan Thu arc, Thanh phO HO Chi Minh

THUYET MINH BAO CAO TAI CHINH Cho k9 tai chinh ket thOc vac) ngay 30 thang 06 nam 2015

5.19 V6n chu so , tau ("CSH")

Von clau tu' cCia CSH

VND

Qu9 du tu' phat Qu9 du, phong tai then chinh VND VND

Lai nhuan chu'a phan ph&

VND

COng

VND 044

SO du' 01/01/2014 Lai trong k9

85.000.000.000 18.742.461.513 7.687.521.051 28.521.539.183 11.099.240.517

139.951.521.747 11.099.240.517

CON

H NHI Trich lap cac qu9 - 4.020.985.246 812.478.949 (4.833.464.195)

I EM Thue TNDN divot mien

giam 235.552.586 (235.552.586) Vii

Trich lap qu9 khen thirdeng, phOc101 (5.282.027.960) (5.282.027.960)

Chia co tin (10.200.000.000) (10.200.000.000)

SO du' 30/06/2014 85.000.000.000 22.998.999.345 8.500.000.000 19.069.734.959 135.568.734.304

SO du' 01/07/2014 85.000.000.000 22.998.999.345 8.500.000.000 19.069.734.959 135.568.734.304 Lai tong kjt 13.092.969.743 13.092.969.743

Dieu chinh khac (19.551.457) 19.551.457

SO du' 31/12/2014 85.000.000.000 22.979.447.888 8.500.000.000 32.182.256.159 148.661.704.047

Phan loai Ipi (*) 8.500.000.000 (8.500.000.000)

SO du, 01/01/2015 85.000.000.000 31.479.447.888 32.182.256.159 148.661.704.047

Lai trong k9 8.573.901.799 8.573.901.799 Thue TNDN cluvc mien

giam 66.429.721 (66.429.721) Trich lap qu9 khen

thirong, phOc Icei (**) (5.454.718.117) (5.454.718.117)

Chia cO tirc (**) (10.200.000.000) (10.200.000.000) SO du, 30/06/2015 85.000.000.000 31.545.877.609 - 25.035.010.120 141.580.887.729

(*) Phan loei Iai then ThOn9 tu' s6 200/2014/TT-BTC ye huteng clan Che dO ke toan Doanh nghiep thay the Quyet Binh so 15/2006/QD-BTC ngay 20 thang 3 nam 2006 dm BO Tai chinh va ThOng tu, s6 244/2009/TT-BTC ngay 31 thang 12 nam 2009 cCia BO Tai chinh. ThOng tu' nay co hiau lut ap dung cho nam tai chinh bat du vao hoac sau ngay 01 thang 01 nam 2015. Phan ph& Iai nhuan nam 2014 then Nghi quyet Del hal clang co thing thu,6ng nien s6 010/NQ-DHDCD ngay 16 thang 4 nam 2015.

Theo Giey chCrng nhan clang k9 kinh doanh s6 4103005935, clang ky len deu ngay 18 thang 01 nam 2007 va clang k9 thay dOi Ian thir 1 ngay 10 thang 11 nam 2014 do Ser Ka hoach va Dau tu' Thanh phO HO Chi Minh cep. Van lieu 10 dm COng ty la 85.000.000.000 VND.

Chi tiet co clOng g6p von nhu' sau:

Co clang 30/06/2015 Gia tri von g6p

VND Ty 10

01/01/2015 Gia tri von g6p Ty 10

VND

TOng COng ty Cep nutt Sai Gon — TNHH mot thanh vien 43.350.000.000 51,00 43.350.000.000 51,00

Cong ty co phen Co' Dien Lanh (REE) 36.647.200.000 43,11 36.647.200.000 43,11 CO dOng khac 5.002.800.000 5,89 5.002.800.000 5,89

85.000.000.000 100,00 85.000.000.000 100,00

25

I

■ CONG TY CO PHAN CAP NLYO'C THU DO'C

U SO 8, duVng KhOng ppuVrig Binh Tho, quan Thu flirc, Thanh 06 HO Chi Minh

THUYET MINH BAO CAO TAI CHiNH Cho ky tai chinh ket thiic vao ngay 30 thang 06 nam 2015 ■

U

I

U

I

U

30/06/2015 01/01/2015

8.500.000 8.500.000

8.500.000 8.500.000

8.500.000 8.500.000 TY HUU HnN

MAN

T PRAM

8.500.000 8.500.000

8.500.000 8.500.000

30/06/2015 01/01/2015

VND VND

I

5.19 V6n chU so , hum ("CSH") (tie'p theo)

CO phriu

SO luvng CO phieu clang ky phat hanh SO luvrg co phieu a ban ra cong chung - CO phieu phO thOng

0 - C6 phi& dai SO lircy9 co phieu cluvc mua lei

U - Co phieu ph6 th6ng - CO phi& ivu clai

sO lirceng co phieu clang lu'u hanh - CO phieu pho thOng

111 - CO phi& crai

Menh gia co phieu clang lu'u hanh: 10.000 VND/ co phieu.

5.20 Cac khoin myc ngoai Bing Can 65114 toan

■

U

U

I

■ U

■ I

■ ■

■ U U

■ U

U

■ U

U

U

U Tai san thus ngoai: (*)

42.693.878.831 31.626.713.249

(*) COng ty thus mang cap nirac cue TOng C6ng ty Cap nuVc Sai Gan — TNHH MOt thanh vier) thus theo hop clOng s6 1138 ngay 03 thang 4 nam 2015, theri hen thus la 1 nam.

6. THONG TIN BO SUNG CHO CAC KHOAN MVC TRINH BAY TRONG BAO CAO KET QUA HOAT DC:MG KINH DOANH

6.1 Doanh thu ban hang va cung cap dich vy

Doanh thu

6 thing dau 6 thang dau

nam 2015 nam 2014

VND VND

Doanh thu ban hang va cung cap dich vy Doanh thu cung cap nuVc sach

248.162.260.726

222.086.260.227 Doanh thu lap clat clang 116 ntyac va dich vu

2.884.659.369

3.575.267.430

251.046.920.095

225.661.527.657 Cac khoan giam trip doanh thu Giam gia hang ban

(21.296.655)

(35.922.891) Hang ban bi tra lai

(14.897.600)

(33.521.556)

(36.194.255)

69.444.447)

251.010.725.840 225.592.083.210

6 thang dau 6 thang dau

nam 2015 nam 2014

VND VND

145.893.133.267 1.730.856.218

147.623.989.485

26

Doanh thu thuin

6.2 Gia von hang ban

Gia von cung cap nutc sach Gia von 16p clat clang hO nutec va dich VI)

129.854.130.982 1.435.411.599

131.289.542.581

■

■

I

U

I

IR

p

C

CONG TY CO PHAN CAP NU'&C THO DU C S6 8, dueyng KhOng Tip, phu'&ng Binh Tho, qu5n Th6 E)Cpc, Thanh pho H6 Chi Minh

THUYET MINH BAO CAO TAI CHINH Cho ky tai chinh ket thOc vao ngay 30 thang 06 nam 2015

6.3

6.4

6.5

Doanh thu host d(mg tai chinh

Lai tin girl

Chi phi host dOng tai chinh

Chi phi lai vay

Chi phi ban hang

6 thang dau nam 2015

VND

3.212.849.093

6 thang dau nam 2014

VND

3.713.070.671

6 thang dau nam 2015

VND

1.866.495.143

6 thang dau nam 2014

VND

2.358.375.294

6 thang dau nam 2015

VND

6 thang dau nam 2014

VND

Chi phi nhan vien,ban hang 19.936.949.368 18.067.672.671 Chi phi vat tu, thiet bi 17.400.176.812 20.233.939.107 Chi phi khau hao tai san c6 dinh 18.775.595.942 19.316.397.509

OMR Chi phi On deing ho nuen mien phi 17.786.289.697 6.374.283.514 Chi phi dich vu mua ngoai 5.286.892.845 4.302.650.980

=O. 79.185.904.664 68.294.943.781

6.6 Chi phi quan 19 doanh nghrOp

■ Chi phi nhan vien quan ly

6 thang dau nam 2015

VND

8.730.500.131

6 thang dau nam 2014

VND

8.053.398.886 p Chi phi do dung van phong 152.873.759 90.835.494

Chi phi khau hao tai sari co dinh 379.545.336 373.067.218

C Thue, phi va le phi 51.393.145 56.678.655 Chi phi du phong 190.498.782 214.832.629 Chi phi dich vu muangoai 1.175.237.962 1.497.628.140 Chi phi bang tin khac 4.669.536.344 4.008.026.498

U 15.349.585.459 14.294.467.520

6.7 Thu nhap khac

Thu nh5p hip truy thu tin nutc Thu nh5p khac

6 thang dau 6 thang dau

nam 2015 nam 2014

VND VND

636.798.044 852.213.831

174.400.617 26.926.383

811.198.661 879.140.214

IIs

I

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I

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I

I

OEM

CONG TY CO PHAN CAP KILEOC THO DCYC S6 8, clueyng KhOng phLromg Binh Thc, quan Thu DCFC, Thanh ph6 H6 Chi Minh

THUYET MINH BAO CAO TAI CHINH Cho ky tai chinh ket thuc vao ngay 30 thang 06 nam 2015

6.8 Chi phi thud thu nhap doanh nghiap ("TNDN") hian hanh

6 thang dau 6 thang dau

nam 2015 nam 2014

VND VND

Lai nhuan tru,o'c thud theo ke toan Dieu chinh cac khaki tang/(giam) Igi nhuan Thu nhap tinh thud trong ky Trong do: - Thu nhOp tinh thud theo thud sua't 20% - Thu nhOp tinh thud theo thud swat 22% Chi phi thud TNDN hian hanh

6.9 Lai co' ban tren c6 phieu

6 thang dau 6 thang dau

nam 2015 nam 2014

VND VND

Lgi nhuan ke toan sau thud TNDN VND 8.573.901.799 11.099.240.517 Cac khaki dieu chinh tang/(giam) lgi

nhuan de xac dinh lgi nhuan phan b6 cho c6 dong s& hCPu 06 phieu ph6 thong cCia Cong ty VND

Lcyi nhuan tinh lai co' ban tren 06 phieu VND 8.573.901.799 11.099.240.517 S6 lugng 06 phieu ph6 thOng cOa COng ty

Bang luu hanh binh quan trong ky CP 8.500.000 8.500.000 Lai ca ban tren 06 phieu VND/CP 1.009 1.306

6.10 Chi phi san xuAt, kinh doanh theo yOu to

6 thang dau 6 thang dab

nam 2015 nam 2014

VND VND

MEI

10.930.707.792

13.945.997.348

84.000.000 64.500.000

11.014.707.792

14.010.497.348

3.321.486.069 11.777.629.328

7.693.221.723 2.232.868.020

2.356.805.993 2.846.756.831

U Gia von von nuO'c sach Chi phi nguyen vat lieu Chi phi nhan cOng Chi phi khau hao tai san co dinh Chi phi sCra chCra Ong rnyc Chi phi dich NA) mua ngoai Chi phi khac

145.893.133.267 129.854.130.982

17.407.769.219 8.324.757.132

26.832.049.499 24.857.522.757

19.155.141.278 19.689.464.727

17.400.176.812 20.233.939.107

8.036.911.521 5.281.155.236

7.434.298.012 5.637.983.941

242.159.479.608 213.878.953.882

OEM

IWO

OEM

7. CAC THONG TIN KHAC

7.1 Thu nhap cua Hoi d6ng Quan trj, Ban Kim soat va Ban Gam d6c

6 thang dau 6 thang dau

nam 2015 nam 2014

VND VND

Thu nhap 1.711.924.391 1.693.308.509

28

GONG TY CO PHAN CAP NifteC THU DOC S6 8, du,O'ng Kh6ng TO', phu,o'ng Binh Tho, quan Thu arc, Thanh pho H6 Chi Minh

THUYET MINH BAO CAO TAI CHINH Cho ky tai chinh ket thOc vao ngay 30 thang 06 nam 2015

7.2 Nghiep vu va s6 vdoi cac ben co lien quan

Cong ty CO phat sinh nghiep vu ch6 yeu v6i cac ben c6 lien quan nhu' sau :

6 thang dau nam 2015

VND T6ng C6ng ty Cap nu,gc Sai G6n — TNHH

MOt thanh vien

6 thang d'au nam 2014

VND

- Mua si nutec sach 145.893.133.267 104.500.716.506 - Mua vat tu' 3.928.067.000 1.097.457.000 - Thue tai san 2.134.693.942 1.034.097.272 - Chi phi lai vay 1.866.495.143 1.056.467.151

SO du' phai thu/ (phai tra) vgi cac ben 66 lien quan nhu' sau: ,0448

CONG 30/06/2015

VND 01/01/2015

VND •-inHitu

T6ng C6ng ty Cap nu'O'c Sai GOn — TNHH

T

vii M6t thanh vien

II

- Phai thu thu'ang mai 150.179.749 156.063.820 rP_ H

- Phai tra thu,o'n9 mai (32.021.709.795) (34.071.221.327) - Phai thu co phan h6a 399.247.150 - Phai thu do chi h6 11.353.780 2.561.518.041 - Phai tra co phan h6a (46.320.831.462) (48.029.109.321) - Phai tra khac (1.087.279.817) - Vay (36.794.790.130) (43.517.956.713)

7.3 Bab cab b0 phan

Thong tin b6 phan du,gc trinh bay theo link vcrc kinh doanh va khu VlyC dia li'.

Bao cao b6 phan theo linh vu,c kinh doanh du,gc dcra vao co' c6u bao cao n6i 60 va quan ly cua C6ng ty. Toanb6 haat dOng cua C6ng ty dien ra tren dia ban Thanh ph6 H6 Chi Minh.

Kat qua bao cao IDO phan bao g6m cac khoan muc phan b6 trtyc tiep cho mot 66 phan cOng nhu' cho cac 66 phan &Ivo phan Chia theo mot co' sa hgp ly. Cac khoan muc khOng du,gc phan 66 theo linh

I vu,c kinh doanh bao tai san, ng phai tra, chi phi ban hang, chi phi quan ly doanh nghiep, doanh thu host Ong tai chinh, chi phi host Ong tai chinh, thu nhap khac, chi phi khac, chi phi thue thu nhap doanh nghiep hien hanh.

I

I

I

I

a

41111•1,

WWI

111

II

II

II

111

29

CONG TY CO PHAN CAP NIY&C THU DCYC S6 8, dueeng KhOng Tip, phueyng Binh Tho, quan Th6 DOC, Thanh ph6 HO Chi Minh

THUYET MINH BAO CAO TAI CHINH Cho ky tai chinh ket thiic vao ngay 30 thang 06 nam 2015

7.3 Bao cao b0 phan (trep theo)

Bao car) ket qua hoat dOng kinh doanh cua lo0 phan theo ITnh vcpc kinh doanh cua COng ty nhu' sau :

AMIN

6 thang dau nam 2015

DT thuan ban hang, cung cap dich vu ra ben ngoai

DT thuan ban hang, cung cap dich vu giCra cac b0 phan

TOng DT thuan v6 ban hang va cung cap dich vu

Gia von hang ban theo b0 phan

Lai gOp theo b6 phan

Cung cap nu,Oc sach

VND

248.130.611.926

248.130.611.926

(145.893.133.267)

102.237.478.659

Gan d6ng h6 ntrO'c va dich vu khac

VND

2.880.113.914

2.880.113.914

(1.730.856.218)

1.149.257.696

COng

VND

251.010.725.840

251.010.725.840

(147.623.989.485)

103.386.736.355

Cac chi phi kh6ng phan IDO theo b0 phan (94.535.490.123) TY

Lai nhuan tir hoat dOng kinh doanh 8.851.246.232 '.111 41

Doanh thu hoat dOng tai chinh 3.212.849.093

Chi phi hoat d6ng tai chinh (1.866.495.143)

Thu nhap khac 811.198.661

Chi phi khac (78.091.051) 111 Chi phi thue thu nhap doanh nghiep hien hanh (2.356.805.993)

Chi phi thug thu nhap doanh nghiep hoan lai

Loi nhuan sau thug thu nhap doanh nghiep 8.573.901.799 I

6 thang dau nam 2014

DT thuan ban hang, cung cap dich vu ra ben ngoai 222.048.262.727 3.543.820.483 225.592.083.210

111 DT thu5n ban hang, cung cap dich vu giCra cac b0 phan

Tong DT thuan v6 ban hang va cung cap dich vu 222.048.262.727 3.543.820.483 225.592.083.210

Gia von hang ban theo b0 phan (129.854.130.982) (1.435.411.599) (131.289.542.581)

Lai gOp theo bc) pl-On 92.194.131.745 2.108.408.884 94.302.540.629

Cac chi phi khOng phan 1)6 theo b0 phan (82.589.411.301)

Lo'i nhuan tir hoat dOng kinh doanh 11.713.129.328

Doanh thu host dOng tai chinh 3.713.070.671

Chi phi hoat d6ng tai chinh (2.358.375.294)

Thu nhap khac 879.140.214

Chi phi khac (967.571)

Chi phi thue thu nhap doanh nghiep hien hanh (2.846.756.831)

Chi phi thue thu nhap doanh nghiep hoan lai Lgi nhuan sau thug thu nhap doanh nghiep 11.099.240.517

■ ■ ■ I 30

CONG TY CO PHAN CAP NU'O'C THU DU'C SO 8, duttng KhOng Tip, phutng Binh Tho, quan Thu DO,c, Thanh ph6 HO Chi Minh

THUYET MINH BAO CAO TAI CHINH Cho ky tai chinh ket thCic vao ngay 30 thang 06 nam 2015

7.4 C6ng cu tai chinh

Myc tidy quail ly rat ro tai chinh

Nghiep vu quart ly rui ro la nghiep vu khOng the thieu cho toan bC) hopt d6ng kinh doanh cua COng ty. COng ty da xay di:mg he thong kiem soat nham dam bao sty can bang ey mCyc d6 hop ly giG'a chi phi khi rui ro phat sinh va chi phi quail ly rui ro. Ban Giam doc lien tuc theo doi quy trinh guar' ly rui ro nham dam bao su' can bang hop ly giO'a rui ro va kiem soat rui ro.

Cac rui ro tai chinh cua Cong ty bao g6m: rui ro thi trutng, rui ro tin dung va rui ro thanh khoan.

Ban Giam dot xem xet va thong nhat ap dung cac chinh sach quan ly cac rui ro not tren nhu' sau:

i. Rai ro thi trvong

Rui ro thi tru,Cyng la rui ro ma gia tri hap ly cue cac Wong tien trong tuang lai cue cac tong cu tai chinh se ben d6ng theo nhCi'ng they dOi cua gia thi truVng. Rui ro thi trung CO b6n loci rui ro : rui ro iai suet, rui ro ngoai te, rui ro gia hang hba va rui ro ve gia khac.

COng ty khong CO rui ro trong yeu nao lien quan den Sy' thay dOi cua gia thi trutng do : hoat dOng kinh doanh chinh cua C6ng ty la cung cap nutc sach cho cac khu vy,c da duvc phan c6ng theo sty chi dao cua Tong Cong ty Cap nuVc Sai GOn, chi phi host d6ng cua COng ty chu yeu la gia mua si nutc sach tip TOng Cong ty. C6ng ty chi vay dai han tip TOng COng ty theo cac hop dOng vay CO that han 10 nam vai lai suet co dinh va cac giao dich cua COng ty khOng lien quan den ngoi te.

ii. Rai ro tin clung

Rui ro tin dung la rui ro ma mot ben them gia trong mot cOng cu tai chinh hoac hop clang giao dich khOng thtyc hien duvc nghia vu cua minh, dan den ton that ye tai chinh. C6ng ty co rui ro tin dung tip cac hopt d6ng kinh doanh cue minh (chii yeu dOi v61 tai khoan phai thu khach hang), va tip haat d6ng tai chinh cua minh, bao gom tien gipi ngan hang va cac tong cu tai chinh khac.

Phai thu khach hang

C6ng ty thuVng xuyen theo dOi cac khaki phai thu chu'a thu duvc. Doi vai cac khach hang Ian, COng ty xem xet sty suy giam trong chat luting tin dung cue tipng khach hang tai ngay lap bao cao. C6ng ty tim each duy tri sty kiem soat chat the cac khoan phai thu ton dong va ID6 tri nhan sty kiem soat tin dung de giam thieu rui ro tin dung. Tren sey nay va viec cac khoan phai thu khach hang cua C6ng ty co lien quan den nhieu khach hang khac nhau, rui ro tin dung kh6ng tap trung clang ke vao mot khach hang nhat dinh.

Tian girt ngan hang

C6ng ty chu yeu duy tri so du' tien gipi tai cac ngan hang duvc nhieu ngut'i bet den tai Viet Nam. Rui ro tin dung cua so du' tien tai cac ngan hang duvc quart ly 1361 b6 phan ngan quy cua COng ty theo chinh sach cue COng ty. COng ty nhan they mCrc dO tap trung rui ro tin dung doi vai khoan tien gipi ngan hang la thap.

Ban Giam croc Cong ty danh gia rang tat Ca cac tai san tai chinh Tau trong han va kh6ng bi suy giam ngoai trip cac khoan phai thu duvc trinh bay tai thuyet minh so 5.6.

ROi ro thanh khoan

Rui ro thanh khoan la rui ro ma COng ty se gap, kh6 khan khi thtyc hien cac nghia vu tai chinh do thieu von. ro thanh khoan cua Cong ty chu yeu phat sinh tip viec cac tai san tai chinh va no phai tra tai chinh CO thOl diem ciao han lech nhau.

31

CONG TY CO PHAN CAP NI.FO'C THO DU'C S6 8, &rang Kh6ng Tir, phLrang Binh Tho, quan Th6 DO,c, Thanh ph6 HO Chi Minh

THUYET MINH BAO CAO TAI CHINH Cho ky tai chinh ket thuc vao ngay 30 thang 06 nam 2015

7.4 Cong cu tai chinh (ti6p theo)

C6ng ty giam thieu rOi ro thanh khoan bang cach duy tri mot luyng tien mat va cac khoan tu'ang du'ang tien va cac khoan vay ngan hang a mCpc ma Ban Giam clac cho ran? du de dap Crng cho cac hoat dang cua c6ng ty va giarn thieu íüì ro do nhCrng bien dOng cua luOng tien.

Bang dual day trinh bay chi tiet cac mire ciao han theo hgp ci6ing con lai cl6i vai ng phai tra tai chinh va thai han thanh toan nhu' cla thoa thuan tren co' so' clang tien chu'a &vac chiet kheu theo ngay sam nhat ma C6ng ty phai tra:

Ngay 30 thang 06 nam 2015

Tip 1 nam tro, xuong VND

Tren 1 nam d6n 5 nam VND

COng VND

Phai tra nguti ban 37.849.773.116 3.490.046.372 41.339.819.488

Chi phi phai tra 633.257.460 633.257.460

Cac khoan phai tra khac 5.369.881.619 83.843.433.673 89.213.315.292

Vay va no thue tai chinh 11.503.082.945 25.291.707.185 36.794.790.130

COng 55.355.995.140 112.625.187.230 167.981.182.370 Ngay 31 thang 12 nam 2014 Phai tra nguti ban 42.922.847.011 3.490.046.372 46.412.893.383 Chi phi phai tra 165.000.000 165.000.000 Cac khoan phai tra khac 7.360.172.043 84.277.909.256 91.638.081.299

Vay va no thue tai chinh 13.202.815.566 30.315.141.147 43.517.956.713

COng 63.650.834.620 118.083.096.775 181.733.931.395

COng ty cho reng mire do tap trung rui ro clai vai viec tra ng la thep. Ban Giam d6c cho reng COng ty co the tao ra du nguon tien de dap Crng cac nghia vu tai chinh dao han.

Bang dual day trinh bay chi tiet mire dao han cho tai san tai chinh. Bang clu,gc lap ten ca ciao han theo hgp clang chu'a chiet kheu cua tai san tai chinh g6m lei tip cac tai san do (neu co).

Ngay 30 thang 06 nam 2015

TO' 1 nam tros xu6ng VND

Iron 1 nam den 5 nam C6ng

VND VND

Tien va twang throng tien 26.343.381.939 26.343.381.939 Deu tug nam giCr den ngay dao hen 78.702.956.145 78.702.956.145 Phai thu khach hang 7.062.185.185 7.062.185.185 Cac khoan phai thu khac 3.319.317.732 3.319.317.732

115.427.841.001 115.427.841.001 Ngay 31 thang 12 nam 2014 Tien va twang du'ang tien 19.624.185.373 19.624.185.373 D'au tu' nam giCy den ngay dao han 102.021.407.612 102.021.407.612 Phai thu khach hang 1.827.239.313 1.827.239.313 Cac khoan phai thu khac 7.469.660.348 7.469.660.348

130.942.492.646 130.942.492.646

Tai san dam bao

Vao ngay 30 thang 6 nam 2015: - C6ng ty dang the chap phu,ang tien truyen den cho Tong C6ng ty Cep rkpac Sai G6n — TNHH

MOt thanh vien de dam bao cho khoan vay; va - Cong ty khOng nam giir tai san dam bao cua mat ben khac.

32

GONG TY CO PHAN CAP NU'O'C THU DU'C S6 8, &rang KhOng T0, phu,O'ng Binh Tho, quan Thu Dire, Thanh oho H6 Chi Minh

THUYET MINH BAO CAO TAI CHINH Cho ky tai chinh ket thiic vao ngay 30 thang 06 nam 2015

7.4 Cong cy tai chinh (tiop theo)

iv. Gia tri hap /y

Bang clu,ifYi day trinh bay gia tri ghi so ve gia tri hop ly cua cac tong cy tai chinh duoc trinh bay trong bao cao tai chinh cua COng ty:

Gia tri ghi

Gia trj hqp ly

••••

AN.

NOM

AMID

Tai san tai chinh Tien va tuang &pang

x tien

eau tu, nam giO' den ngay dao han

Phai thu khach hang Cac khoan phai thu khac

30/06/2015 VND

26.343.381.939

78.702.956.145 7.062.185.185 3.319.317.732

115.427.841.001

31/12/2014 VND

19.624.185.373

102.021.407.612 1.827.239.313 7.469.660 348

130.942.492.646

30/06/2015 VND

31/12/2014 VND

19.624.185.373

102.021.407.612 1.827.239.313 7.469.660.348

130.942.492.646

o448,

GONG

HNHI4 T

;vi i

Tp. H

26.343.381.939

78.702.956.145 7.062.185.185 3.319.317.732

115.427.841.001

phai tra tai chinh Phai tra ngu,61 ban Chi phi phai tra Cac khoan phai tra khac Vay va no thue tai chinh

41.339.819.488 633.257.460

89.213.315.292 36.794.790.130

167.981.182.370

46.412.893.383 165.000.000

91.638.081.299 43.517.956.713

181.733.931.395

41.339.819.488 633.257.460

89.213.315.292 36.794.790.130

167.981.182.370

46.412.893.383 165.000.000

91.638.081.299 43.517.956.713

181.733.931.395

Gia tri hop ly cua cac tai san va no phai tra tai chinh clu,oc phan anh theo gia tri ma c6ng cu tai chinh co the &roc chuyen doi trong mot giao dich hien tai giu,a cac ben tham gia, ngoai trix tru,Ong hop bat buOc phai ban hoac thanh ly.

C6ng ty chu'a danh gia lai cac tai san tai chinh va no ph& tra tai chinh theo gia tri hop ly do Th6ng tu 210/2009/TT-BTC ngay 6 thang 11 nam 2009 cua BO Tai chinh cOng nhu' cac quy dinh hien hanh chu'a co hu'oeng clan cy the ye viec xac dinh gia tri hop ly. Vao ngay 01 thang 01 nam 2015 va ngay 30 thang 6 nam 2015, gia tri hop ly cua tai sari, tai chinh va no phai tra tai chinh tu,ang Crng vai gia tri ghi sO cua cac khoan muc nay. Ban Giam doc cho rang gia tri hop ly cua nhumg tai san tai chinh va ncy ph& tra tai chinh nay khong CO chenh lech trong yeu vOi gia tri ghi sO cua chi:mg tai ngay kat th0c ky tai chinh.

7.5 Ap dung h6i to SO du' dau ky Bao cao tai chinh cua COng ty cho ky tai chinh ket thCic vao ngay 30 thang 6 nam 2015 (la duvc trinh bay lai theo:

Bao cao Kiem toan bao cao tai chinh nam 2013 cua Kiem toan Nha Nu,O'c phat hanh ngay 02 thang 02 nam 2015. ThOng tu' so 200/2014/TT-BTC ngay 22 thang 12 nam 2014 cua BO Tai chinh ye huteng clan Che d6 ke toan Doanh nghiep. ThOng tu' nay co hieu ly,c ap dung cho nam tai chinh bat dau vao hoac sau ngay 01 thang 01 nam 2015.

01•1.

PM.

BANG CAN DOI KB TOAN

TAI SAN NGAN Hi?1/4N

ma sO

31/12/2014 S6 lieu da trinh

bay VND

Di6u chinh tang/ (giarn)

VND

31/12/2014 So lieu trinh bay

Iai VND

eau tu' ngen han 79.625.775.466 (79.625.775.466) Dau tu' nam gia, den ngay dao han 123 102.021.407.612 102.021.407.612 Phai thu ngen han khac 136 7.192.051.539 (72.391.191) 7.119.660.348

OM,

Phai thu ngan han khac 136 7.119.660 348 674.380.000 7.794.040.348

MEM Tai san ngen han khac 155 674.380.000 (674.380.000)

33

CONG TY CO PHAN CAP NLY&C THU DU'C S6 8, diygng KhOng TCr, phugng Binh Tho, qu'an Thu arc, Thanh pho H6 Chi Minh

THUYET MINH BAO CAO TAI CHINH Cho ky tai chinh ket thOc vao ngay 30 thang 06 nam 2015

BANG CAN DOI KE TOAN

TAI SAN DAI HAN

Phai thu dai han khac

D'au dai han khac

Tai san dai han khac

Ng PHAI TRA NGAN HAN

Ngithi mua tra tien trt.reec ng6n han

Thue va cac khoan phai n6p Nha nugc

Phai tra ng6n han khac

Vay va ng ng6n han

Vay va ng thue tai chinh ng6n han

PHAI TRA DAI HAN

Vay va ng dai han

Vay va ng thue tai chinh dai han

VON CHU SO' Him

Qu9 d'au phat trien

Qu9 du, ph6ng tai chinh

Lgi nhuan sau thue chiya phan ph6i

Ma s6

216

268

312

313

319

320

338

418

421

31/12/2014 S6 lieu d5 trinh

bay VND

22.395.632.146

6.000.000

4.118.263.664

2.165.619.848

25.473.607.342

13.202.815.566

30.315.141.147

-

22.979.447.888

8.500.000.000

23.976.209.131

Dieu chinh tang/ (giam)

VND

6.000.000

(22.395.632.146)

(6.000.000)

(22.230.444)

9.224.267.303

(17.480.475.078)

(13.202.815.566)

13.202.815.566

(30.315.141.147)

30.315.141.147

8.500.000.000

(8.500.000.000)

8.206.047.028

31/12/2014 S6 lieu trinh bay

I5i VND

6.000.000

4.096.033.220

11.389.887.151

7.993.132.264

13.202.815.566

30.315.141.147

31.479.447.888

32.182.256.159

-0

TY ilk pi

WAM4 4,\

Chi tit s6 lieu Sp dyng hoi to nhu' sau:

1. Ap dyng h6i t6 theo Bao cao kiern toan cua Kiem toan Nha nu ,dec

S6 du' cuOi ky cua Bao cao tai chinh cua Cong ty cho nam tai chinh ket thuc vao ngay 31 thang 12 nam 2013 da dtigc trinh bay lai theo Bao cao Kiem toan bao cao tai chinh nam 2013 cCia Kiem Wan Nha Nugc phat hanh ngay 02 thang 02 nam 2015. Viec trinh bay lai d5ri den so du' deu ky cua BA° cao tai chinh cua COng ty cho ky tai chinh 6 thang deu nam 2015 duvc trinh bay lai nhu' sau:

BANG CAN DOI Kt TOAN

TAI SAN NGAN HAN

Ma so

s6 Iieu da trinh Dieu chinh tang/

bay (giam)

VND VND

S6 lieu trinh bay Iai

VND

Phai thu no'n han khac 136 7.192.051.539 (72.391.191) 7.119.660.348

Nglygi mua tra tien tripac ng6n han 312 4.118.263.664 (22.230.444) 4.096.033.220

Ng PHAI TRA NGAN HAN

Thue va cac khoan phai nOp Nha nugc 313 2.165.619.848 9.224.267.303 11.389.887.151

Ph6i tra ng6n h?ri khac 319 25.473.607.342 (17.480.475.078) 7.993.132.264

VON CHU SO' Hiyu

Lgi nhun sau thue chu'a phan ph6i 421 23.976.209.131 8.206.047.028 32.182.256.159

34

CONG TY CO PHAN CAP NU'O'C THU DU'C S6 8, dugng KhOng TO', phi.Figng Binh Tho, quen Thu fDirc, Thanh phi!) HO Chi Minh

THUYET MINH BAO CAO TAI CHINH Cho k9 tai chinh ket thuc vao ngay 30 thang 06 nam 2015

2. Anh hirdeng cua vi0c ap dung cho do kb' toan mad va thay d6i chinh sach ke toan

Viec Op dung the dOke toan mgi va thay dOi chinh sach ke toan khOng anh hu,o'ng trong yeu den so lieu so sanh trong Bac) cao tai chinh.

SO du' deu ky Bac) cao tai chinh cua C6ng ty cho ky tai chinh kat thiic vao ngay 30 thang 6 nam 2015 de du'gc trinh bay lai theo Th6ng tu' so 200/2014/TT-BTC ngay 22 thang 12 nam 2014 cCia BO Tai chinh ye hiyang den Che dO ke toan Doanh nghiep. ThOng tu' nay CO hieu icrc Op dung cho nam tai chinh bat deu vao hoec sau ngay 01 thang 01 nam 2015.

BANG CAN DOI KE TOAN Ma SO lieu da trinh so bay

VND

Di6u chinh tang/ (giam)

VND

S6 lieu trinh bay Iai

VND TAI SAN NGAN HAN

Day tu' ngen han

Deu tu, dai han khac

Deu tu, nem giCF den ngay dao han

Phai thu ngen han khac

Tai san ngen han khac

TAI SAN DAI 1-1/!1/4N

Phai thu dai han khac

Tai sari dai han khac

PHAI TRA NGAN 1-1)7%1

Vay va ng ngen han

Vay va ng thue tai chinh ngen han

PHAI TRA DAI Haysl

Vay va ng dai han

Vay va ng thue tai chinh dai han

Qu9 phOng tai chinh

Qu9 bleu tu' phat then

79.625.775.466 (79.625.775.466)

22.395.632.146 (22.395.632.146)

102.021.407.612

7.119.660.348 674.380.000

674.380.000 (674.380.000)

216

6.000.000

268 6.000.000

(6.000.000)

13.202.815.566 (13.202.815.566)

320 - 13.202.815.566 13.202.815.566

30.315.141.147 (30.315.141.147)

338 - 30.315.141.147

30.315.141.147

8.500.000.000 (8.500.000.000)

418 22.979.447.888 == 8.500.000.000 4103%6;4 31.479.447.888

CONG TY .<7 ce PH

CAP NU

THUD

123

136

155

102.021.407.612

7.794.040.348

6.000.000

a

AIM

Am*

NGUYEN THI NGOC LANH Ngtred lap 1 . K6 Wan trtveyng

.t IF. Na HUS'NH TUAN ANH Giarn d6c TP. Ho Chi Minh, ngay 12 thang 8 nam 2015

=MN

NGUYEN THI NGOC HANH

35

TP. H6 Chi Minh, ngay 12 thang 08 nam 2015

Gisim doc .A103005,,

COG y

cc) PHA CAP 0

THU 17)11tnyi'Min Anh tisst

C ,P. HO C" \\

Ke than trwerng

guyen Thi Ngnc Hanh

MAu s6 B03-DN (Ban hank theo Thong to sO200/2014/TT-BTC

ngay 22/12/2014 cat BO Tai Chinh)

CONG TY CO PHAN CAP Mak THU DirC (TDW) S6 8 Killing Tir, P. Binh Th9, Q. Thil Dire, TP.HCM Ma s6 thue : 0304803601

SAO CAO LUU CHUYEN TIEN TE

(Theo Phuang phi!) trip ti6p) 6 THANG DAU NAM 2015

Don vi Tinh: Don 'Viet nam

CHI TIEU MA SO MINH THUYET

NAM NAY NAM TRifif1C

1 2 3 4 5

I. WU CHUYEN TIEN TV HOAT DONG KINH DOANH 1. Tien thu ban hang, cung cap dich v9 va doanh thu khic 01 281.837.509.265 253.657.328.941 2. Tien chi tra ngubi cung cip hang hoa, dich v9 02 (195.864.139.793) (145.285.091.499)

3. Tien chi tra cho ngtr6i lao Ong 03 (31.517.665.241) (26.419.515.093)

4. Tien chi tra Ili vay 04 (1.866.495.143) (2.358.375.294) 5. Tien chi n6p thus thu nhip doanh nghiep 05 (7.741.511.669) (3.065.523.936)

6. Tien thu khic tir hog Ong kinh doanh 06 6.104.181.878 3.873.943.674

7. Tien chi khic tir hog Ong kinh doanh 07 (35.102.940.429) (28.962.993.564) Luu chuyin lien thulln tir hogt dfing san xneit, kinh doanh 20 15.848.938.868 51.439.773.229

II.LU1J CHUYEN TIEN TU . HOAT DONG DAU TIS

1. Tien chi de mua sam, xay Ong TSCD va cac tai san dai hp khic

21 (19.912.189.485) (22.734.582.342)

2. Tien chi cho vay, mua cac cong cm ng cila don vi khic 23 (19.198.990.666) (65.418.808.193) 3. Tien thu h6i cho vay, ban lai cac cong c9 ng oda don vi khac

24 42.517.442.133 37.850.661.120

4. Tien thu lii cho vay, c6 tirc va lgi nhuin dirge chia 27 4.405.071.575 3.051.756.788 LIM chuyen tii3n dwelt: tti host d'Ong dii u tu• 30 7.811.333.557 (47.250.972.627)

III.LUV CHUYEN TIEN Tir HOAT BONG TAI CHiNH 1. Tien chi tra nq g6c vay 34 (6.723.166.583) (6.279.903.000) 2. Co tirc, 19i nhuin di tra cho chi.' so him 36 (10.217.909.276) (10.169.392.680) Lieu chuyin tiers than: tit hogs iffing tai chinh 40 (16.941.075.859) (16.449.295.680) Lint chuyen tan thuen trong ky (20 + 30 + 40) 50 6.719.196.566 (12.260.495.078) Tien vi twang duong tiers du 4 60 19.624.185.373 32.597.337.499 Tien va twang throng tan cuei ky (70 = 50 + 60 + 61) 70 26.343.381.939 20.336.842.421

Ngtroi lap bits

Nguyen Thi Nggc Lanh

CONG TY CP CAP NUVIC THU DeC (TDW)

GIAI TRINH CHENH LECH SO LIEU GOYA BCTC QUY 2/2015 VA BCTC KIEM TOAN SOAT XET 6 THANG DAU NAM 2015

DVT: don Viet Nam

Chi tieu NIA si; SO BAO CAO CUA CONG TY SO BAO CAO CUA KIEM TOAN CHENH LECH NGUYEN NHAN

(A) ( B) (1) (2) (3) (4) (5) = (3) - (1) (6) = (4) - (2) (7)

BANG CAN DOI KE TOAN Cu& 14 Diiti kj , Cuiii 14 Dan 14 Cut% kj , Dan 161

A- TAI SAN NGAN HAN 100 137.472.538.635 123.076.232.474 137.472.538.635 145.471.864.620 - 22.395.632.146

1. Tan vi cac khoin tircrng throng tien

110 31.343381.939 19.624.185.373 26.343.381.939 19.624.185373 (5.000.000.000) -

1. Tien 111 19.343.381.939 9.624.185.373 19.343.381.939 9.624.185.373 - -

2. Cac khoin nrcrng ducmg tien 112 12.000.000.000 10.000.000.000 7.000.000.000 10.000.000.000 (5.000.000.000) -

Giant do dieu chinh t(r tucmg throng tien sang du to !lam gill dao ban (ghi nhin nham ky han cua hop eking tien giri 6 thing thanh 1 thing).

H. Dau to tail chinh ngin hqn 120 73.702.956.145 79.625.775.466 78.702.956.145 102.021.407.612 5.000.000.000 22.395.632.146

1. Diu to nim giO• den ngay dao han 123 73.702.956.145 79.625.775.466 78.702.956.145 102.021.407.612 5.000.000.000 22.395.632.146

Tang 22.395.632.146 &mg do trinh bay loi cac khan du to nim gill den ngay di° han theo Thong to s6 200/2014 (th6i gian dao han tai thin diem lip bao can < 12 thing). Ting 5 tjr eking do ditu chinh tir ttrcmg throng ti& sang din to nim alit din han

III. Cac khoin phai thu ngan han 130 14.033.785.862 9.725.012.123 14.744.865.862 10.399.392.123 711.080.000 674.380.000

1. Phii thu gin han cua khach hang_ 131 9.492.045.395 4.066.600.741 9.492.045.395 4.066.600.741 - -

2. Tra trtr6c cho ngtr6i ban ngin han 132 4.002.282.945 778.112.462 4.002.282.945 778.112.462 - -

3. Phil thu ngan han khac 136 2.969.317.732 7.119.660.348 3.680.397.732 7.794.040.348 711.080.000 674.380.000 Tang do trinh bay lai cac khan kY quy, tam (mg theo Thong to se 200/2014

4. Thy phong cac khoan phai thu kh6 , 137 (2.429.860.210) (2.239.361.428) (2.429.860.210) (2.239.361.428) - - IV. Hang an kho 140 10.515.522.206 7.821.166.568 10.515.522.206 7.821.166.568 - -

l. Hang ton kho 141 10.552.709.057 7.858.353.419 10.552.709.057 7.858.353.419 - -

2. Dn ph6ng giam gii hang ton kho (' 149 (37.186.851) (37.186.851) (37.186.851) (37.186.851) - -

V. Tai sin ngin han khac 150 7.876.892.483 6.280.092.944 7.165.812.483 5.605.712.944 (711.080.000) (674.380.000)

1. Chi phi tri trink ngin han 151 3.163.416.666 2.341.200.000 3.163.416.666 2.341.200.000 - -

2. Thut GTGT &roc khan trir 152 1.160.092.437 986.181.619 1.160.092.437 986.181.619 - -

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CONG

OH NHI(11

KIEM T

7C VIP

Chi hen Mi A SO BAO CAO CUA CONG TY So BAO CAO CUA KIEM TOAN CHENH LOCH NGUYEN NHAN

(A) (II) (1) (2) (3) (4) (5) = (3) - (1) I (6) = (4) - (2) (7)

BANG CAN DOI ICE TOAN (tiep) Cutii kj,, Hau kj, Cuei kj, Hau 14 Cu& kjf flu k:v

3. Thue vi cac khoin khic phai thu N 153 2.842.303.380 2.278.331.325 2.842.303.380 2.278.331.325 - -

4. Titi sin ngin han khic 155 711.080.000 674.380.000 - - (711.080.000) (674.380.000) Gam do trinh btly Igi cac khoan 4 guy, tam Cmg theo Thong hr so 200/2014

B- TAI SAN HAI HAN 200 214.949.811.866 243.639.293.168 214.949.811.866 221.243.661.022 - (22.395.632.146)

I. Cic khoin phi thu dii hgn 210 - - 6.000.000 6.000.000 6.000.000 6.000.000

1. Phil thu dai han khac 216 6.000.000 6.000.000 6.000.000 6.000.000 Tang do trinh bay Igi cac khoin ks, quy dai hgn theo Thong to s6 200/2014

II. Titi sin co djnh 220 208.126.274.312 201.879.127.905 208.126.274.312 201.879.127.905 - - 1. Tai sin co djnh heti hinh 221 207.976.722.432 201.676.261.027 207.976.722.432 201.676.261.027 - -

- Nguyen Of 222 477.746.000.296 452.343.712.611 477.746.000.296 452.343.712.611 - - - GO trj hao mon 10y ki (*) 223 (269.769.277.864) (250.667.451.584) (269.769.277.864) (250.667.451.584) - -

2. Tai sin c.:8 dinh thue Lai chinh 224 - - 3. Tai sin c,O dinh v8 hinh 227 149.551.880 202.866.878 149.551.880 202.866.878 - -

- Nguyen gici 228 478.280.510 478.280.510 478.280.510 478.280.510 - - - Cid tri hao mon Iiiy lci (*) 229 (328.728.630) (275.413.632) (328.728.630) (275.413.632) - -

111. Bat dOng sin du hr 230 - - - - - - IV. Ili sin der dang dai hgn 240 6.360.26Z395 19.358.533.117 6.360.26Z395 19.358.533.117 - - 1. Chi phi SX, KD der dang dai han 241 - - - 2. Chi phi xay dkmg ca ban der dang 242 6.360.267.395 19.358.533.117 6.360.267.395 19.358.533.117 - - V. Diu hr tai chinh dii hgn 250 - 22.395.632.146 - - - (22.395.632.146)

1. Dau tunim gift den ngay dao han 255 - 22.395.632.146 - - (22.395.632.146)

Gam do trinh bay Iai cac khoin du to nam gift den ngay dao hgn theo Thong to so 200/2014 (thei gian dao hgn tai th&i diem lap bao cao < 12 thing)

VI. TM sin dii hgn khic 260 463.270.159 6.000.000 457.270.159 (6.000.000) (6.000.000) 1. Chi phi tra try& dai han 261 457.270.159 - 457.270.159 - - -

2. Tai sin dai han khac 268 6.000.000 6.000.000 - - (6.000.000) (6.000.000) Gam do trinh bay Igi cac khoan ky quy dai han theo Thong to se 200/2014.

TONG CONG TAI SAN (270 =100 + 200) 270 352.422.350.501 366.715.525.642 352.422.350.501 366.715.525.642 - -

C- NO PHAI TRA 300 210.841.462.772 218.053.821.595 210.841.462.772 218.053.821.595 - _

I. Ng ngin hgn 310 93.192.841.580 99.970.724.820 98.216.275.542 99.970.724.820 5.023.433.962 -

1. Phil tra ngutri bin ngan han 311 37.849.773.116 42.922.847.011 37.849.773.116 42.922.847.011 - -

2. Ngutri mua tra tien tnrerc ngan han 312 3.909.855.897 4.096.033.220 _ 3.909.855.897 4.096.033.220 - - ••rG

Page 2 of 7

Chi Ben Ma so SO BAO CAO Ci.JA CONG TY SO BAO cAo citA KIEM TOAN CHENH LECH • NGUYEN NHAN

(A) (B) (1) (2) (3) (4) (5) = (3) - (1) (6) = (4) - (2) (7) BANG CAN DOI KE TOAN (tiep) CtiOi ky Diu ky Cu.& ky Diu ky Cu6114 Diu ky

Thue %a cac khan phai n6p 3.

Nha ntrac 313 5.826.211.537 6.814.173.789 5.826.211.537 11.389.887.151 - 4.575.713.362

Dieu chinh s6 du du ics , dm phi tact vg mOi tnr6ng sang theo clOi 6 tai khan thue vi cac khan Op Nha ntroc theo y kien cua kiem loin NN

4. Phiti tra ngtr6i lao Ong 314 10.413.445.886 18.582.974.702 10.413.445.886 18.582.974.702 - -

5. Chi phi phai Ira ngAn han 315 18.033.434.272 165.000.000 633.257.460 165.000.000 (17.400.176.812) - Gam do dieu chinh chi phi SCOM phai tra sang do phi:mg phai tit theo Th6ng tu 200/2014

6. Phil tra ngan han khac 319 6.581.430.025 12.568.845.626 6.581.430.025 7.993.132.264 - (4.575.713.362)

Dieu chinh s6 du du ky dm phi bao vi; m6i tnr6ng sang theo dal 6 tai khan thue vit ac khan Op Nha nuac theo y kien curt kiem tan NN

7. Vay va nq thue tai chinh ngan han 320 6.479.648.983 13.202.815.566 11.503.082.945 13.202.815.566 5.023.433.962 - Tang do phan loaf Iai cac khan vay den han tra tir dai han sang ngin han

8. Do phong phai tra ngin han 321 - 17.400.176.812 - 17.400.176.812 - Tang do dieu chinh chi phi SCOM phai tra sang do phong phai tit theo Thong tu 200/2014

9. Quy khen thuang, phic loci 322 4.099.041.864 1.618.034.906 4.099.041.864 1.618.034.906 - - IL Nq did hip 330 117.648.621.192 118.083.096.775 112.625.187.230 118.083.096.775 (5.023.433.962) - 1. Phil tra nguori bin dai han 331 3.490.046.372 3.490.046.372 3.490.046.372 3.490.046.372 - - 2. Phil tra dai han khac 337 83.843.433.673 84.277.909.256 83.843.433.673 84.277.909.256 - -

3. Vay vi nq thu'e tai chinh dai han 338 30.315.141.147 30.315.141.147 25.291.707.185 30.315.141.147 (5.023.433.962) - Gam do plan loaf tai cac khan vay den han tra Br dai han sang ngan han

D- NGUON VON CH(J So HtTLI 400 141.580.887.729 148.661.704.047 141.580.887.729 148.661.704.047 - - I. V6n chi so htru 410 141.580.887.729 148.661.704.047 141.580.887.729 148.661.704.047 - - 1. VOn du to cia chit so hitu 411 85.000.000.000 85.000.000.000 85.000.000.000 85.000.000.000 - - 2. Quy din tu plat trien 418 31.545.877.609 31.479.447.888 31.545.877.609 31.479.447.888 - - 3. LNST chua plan ph6i 421 25.035.010.120 32.182.256.159 25.035.010.120 32.182.256.159 - - - LNST chua phan phi lily ke den

cuoi ky tnr6c 420a 16.527.538.042 8.206.047.028 16.527.538.042 8.206.047.028 - -

- LNST chua plan phOi Icy nay 420b 8.507.472.078 23.976.209.131 8.507.472.078 23.976.209.131 - -

II. Nguan kink phi vi quj , khic 430 - - - - - -

TONG CQNG NGUON VON (440 = 300 + 400)

440 352.422.350.501 366.715.525.642 352.422.350.501 366.715.525.642 - -

Page 3 of 7

Chi lieu NIA sip So BAO CAo CUA CONG TY SO BAO Gio CIIA KILM TOAN CHENH LOCH NGUYEN NHAN

(A) (II) 1 (1) (2) (3) (4) (5) = (3) - (1) I (6) = (4) - (2) (7)

BAO CAO LUV CHUYEN TIEN T THEO PP MAN TIEP

NAM NAY NAM TRUOC NAM NAY NAM TRY& NAM NAY NAM TRU&

I. LUU CHUYEN TIEN TV HOT DOG KINH DOANH

1. Lori nhuln trtarc thud: 01 10.930.707.792 13.945.997.348 10.930.707.792 13.945.997.348 - -

2. Dieu chinh cho die khan: 17.999.286.110 18.549.601.979 35399.462.922 18.549.601.979 (17.400.176.812) -

- Khan hao TSCD vi BDSDT 19.155.141.278 19.689.464.727 19.155.141.278 19.689.464.727 -

- Cac khaki du phang 03 190.498.782 214.832.629 17.590.675.594 214.832.629 (17.400.176.812) - Mem town dieu chinh chi phi SCOM phai tra sang du phong phai tra theo Thong to 200/2014

- Lli,16 tir hoot dOng dl u to 05 (3.212.849.093) (3.713.070.671) (3.212.849.093) (3.713.070.671) - -

- Chi phi III vay 06 1.866.495.143 2.358.375.294 1.866.495.143 2.358.375.294 - -

3. Lqi nhutin a hoot dOng kinh doanh &wok they dtd von fun dOng 08 28.929.993.902 32.495.599.327 46.330.170.714 32.495.599327 (17.400.176.812) -

- Tang, giant cac khoin phai thu

09 (12.918.007.901) (8.365.023.019) (6.466.077.876) (8.365.023.019) (6.451.930.025) -

Kiem town dieu chinh dong ties do khi trinh bay lai bio ea° theo thong to 200/2014, va do mOt s6 yeu t6 khic

- Tang, giam hang ten kho 10 (2.694.355.638) (2.682.509.260) (2.694.355.638) (2.682.509.260) - -

- Tang, giam clic khoin phii tra (khong ke Ili vay phai tra, thud thu nhap phiti Op)

11 13.463.515.977 34.195.290.568 (7.313.307.616) 34.195.290.568 20.776.823.593 -

Kiem toan dieu chinh dong tien do khi trinh bay loi No cao theo thong ttr 200/2014, va do mOt s6 yeu t6 khic.

- Tang giam chi phi tra tarot 12 (1.279.486.825) 983.397.522 (1.279.486.825) 983.397.522 - -

- Tien Ili vay dl tra 13 (960.386.741) (2.358.375.294) (1.866.495.143) (2.358.375.294) 906.108.402 - Kiem town dieu chinh tang dong tien chi Ili vay do Cong ty di tra Ili 02/2015

- Thud thu nhap doanh nghiep da Op

14 (6.130.271.397) (3.065.523.936) (7.741.511.669) (3.065.523.936) 1.611.240.272 - Kiem town dieu chinh tang dong tien chi nOp thud do Cong ty dl nOp thug TNDN Q1/2015

-Tien thu khic tir hoot Ong kinh doanh

15 2.064.689.328 2.684.199.519 17.910.498 2.064.689.328 2.684.199.519 2.046.778.830 -

Kiem loan trinh bay lai theo thOng 200/2014: khong tinh khoin ky

quy, IcY aux vao dong hen thu khic tit HDKD

- Tien chi khac tir hoot Ong kinh doanh

16 (4.643.639.327) (2.447.282.198) (3.137.907.577) (2.447.282.198) (1.505 731.750) -

Kiem town trinh bay Igi theo thong hr 200/2014: khong tinh khoin kjr

quy, Icy ctrqc vao dong tien chi khac tir HDKD

Ltru chuyen tien thuan tir hoot dong son xuAt, kinh doanh 20 15.832.051.378 51.439.773.229 15.848.938.868 51.439.773.229

i (16.887.490) -

' I

Page 4 of 7

vr Chi dew Mi s6 SO BAO CAO CUA CONG TY SO BAO CAO CUA K1EM TOAN CHENH LECH NGUYEN NHAN

(A) (B) (1 ) (2) (3) (4) (5) = (3) - (1) (6) = (4) - (2) (7) BAO cio LUU CHUYEN TIEN T THEO PP GI/AN TIEP (tiep)

NAM NAY NAM TRU& NAM NAY NAM TRU.eiC NAM NAY NAM TRU&

II. LUU CHUYEN TIEN TU HO AT DQNG DAU TIf

1. Tien chi de tnua am, )(Ay dimg

TSCD va cac tai san dai han khic 21 (19.912.189.485) (22.734.582.342) (19.912.189.485) (22.734.582.342) - -

2. Tien chi cho vay, mua cac cong cu nq cua don vi khac

23 (39.202.956.145) (65 418.808.193) (19.198.990.666) (65.418.808.193) (20.003.965.479) -

Kiem Man dieu chinh giam cac khoan Be . A n girl c6 ky han tiep tuc gia han khong bang tien

3. Tien thu h6i cho vay, ban lai cac cong cu nq cua dan vi khic

24 67.521.407.612 37 850.661.120 42 sl 7 412.133 37.850.661.120

3.051.756.788

25.003.965.479 -

Kiem town dieu chinh giam cac

khoan

tien gai c6 Icy han tiep tpc gia han

khong bang tien, va c6 1 hqp ding

5 ty ghi nhan nham ky han.

4. Tien thu lai cho vay, co tilt va Icri nhuin duqc chia

27 4.403.490.321 3.051.756.788 4.405.071.575 (1.581.254) -

Kiem town dieu chinh tang do Di da thu nhtrng chtra ghi nhan vao dong tien thu.

Ltru chuyen tien than tir hoat Ong

cliu to

IIL LUU CHUYEN TIEN Tif HOAT

30

DQNG

12.809.752.303

-,-,

TAI CHINN

(47.250.972.627) 7.811.333.557 (47.250.972.627) 4.998.418.746 -

1. Tien vay ngan han, dal han nhan duqc

33 -

2. Tien chi tra nq g6c vay 34 (6.723.166.583) (6.279.903.000) (6.723.166.583) (6.279.903.000) - -

3. C6 tuc, lqi nhuan da tra cho chu sa him

36 (10.199.440.532) (10.169.392.680) (10.217.909.276) (10.169.392.680) 18.468.744 -

Kiem town dieu chinh tang do Olin thue thu nhap tir c6 tire da chi nhtrng chtra ghi nhan vao dong tien chi c6 Mt.

Lau chuyen tien than tir hoat ding

tai chinh 40 (16.922.607.115) (16.449.295.680) (16.941.075.859) (16.449.295.680) 18.468.744 -

Lau chuyen tien thuin trong ky (20 + 30 + 40) 50 11.719.196.566 (12.260.495.078) 6.719.196.566 (12.260.495.078) 5.000.000.000 -

Tang do dieu chinh tir twang throng tien sang dau to 'tam gia dio han (ghi nhin nham ky han cua hqp dong tien girl 6 thing thanh 1 thing).

Tien va twang (twang tien din ky 60 19.624.185.373 32.597.337.499 19.624.185.373 32.597.337.499 - -

Tien va twang dtrcrng tien cuOi kj, (50 + 60 + 61) 70 31343.381.939 20.336.842.421 26.343.381.939 20.336.842.421 5.000.000.000 -

Page 5 of 7

TY

lAN

N AM

O

Chi tieu Ma s4 SO BAO CAO CUA CONG TV SO BAO CAO COA KIEM TOAN CHENH LEH NGUYEN NHAN

(A) (B) (1) (2) (3) (4) (5) = (3) - (1) (6) = (4) - (2) (7) BAO CAO LUU CHUYEN TIEN TE

THEO PP TRITC TIEP NAM NAY NAM TRUOC NAM NAY NAM TRUOC NAM NAY

I. LUU CHUYEN TIEN Te HOAT DQNG KINH DOANH

A A 1. Tien thu bin hang, cung cap dich vi vi doanh thu khic

01 281.839.090.519 253.657.328.941 281.837.509.265 253.657.328.941 1.581.254 0

Kiem loin dieu chinh tang do lai

da thu nhung da ghi nhOn nham

dong tien thu. 2. Tien chi tri nguai cung cap hang h6a, dich vu

02 (195.864.139.793) (145.285.091.499) (195.864.139.793) (145.285.091.499) 0 0

3. Tien chi tra cho ngu&i lao dOng 03 (31.517.665.241) (26.419.515.093) (31.517.665.241) (26.419.515.093) 0 0

4. Tien chi tri IAi vay 04 (1.866.495.143) (2.358.375.294) (1.866.495.143) (2.358.375.294) 0 0

5. Tien chi n6p thue thu nh1p doanh nghiep

05 (7.741.511.669) (3.065.523.936) (7.741.511.669) (3.065.523.936) 0 0

6. Tien thu khac tir host dOng kinh doanh

06 6.085.713.134 3.873.943.674 6.104.181.878 3.873.943.674 (18.468.744) 0

Kiem town dieu chinh tang do ph1n thue thu nh1p tir co tirc da chi nhung chua ghi nhin vac) dong tien chi co tire

7. Tien chi khac tir host dOng kinh doanh

07 (35.102.940.429) (28.962.993.564) (35.102.940.429) (28.962.993.564) 0 0

Ltru chuyin Hen than tir hop Ong SX, 1CD

IIIMMIIIIIIIIIIIIIIIMIMMM______', IL LUU CHUYEN TIEN TI'S HOAT

20

ONG

15.832.051.378

DAU TU.

51.439.773.229

______.,....A111

15.848.938.868

AlF21-111U

51.439.773.229 (18.468.744) 0

' '_____-::_jAEL

1. Tien chi de mua sim, xay dung

TSCD vi cic tai sin dii han khic 21 (19.912.189.485) (22.734.582.342) (19.912.189.485) (22.734.582.342) 0 0

2. Tien chi cho vay, mua cic c8ng cu nq cua don vi khic

23 (39.202.956.145) (65.418.808.193) (19.198.990.666) (65.418.808.193) (20.003.965.479) 0 Kiem town dieu chinh &in cac khan tien girl co ky han tiep tic gia han kholl bang tien

3. Tien thu hei cho vay, bin lai cac c8ng cu nq dm don vi khic

24 67.521.407.612 37.850.661.120 42.517A42.133 37.850.661.120 25.003.965.479 0

Kiem town dieu chinh giam cic

khoin tien girl co ky han tiep tuc gia han khong bang tien, vi c6 1

hqp dong 5 ty ghi nh1n nhim ky

han.

4. Tien thu III cho vay, c6 tirc vi lqi nhan duqc chia

27 4.403.490.321 3.051.756.788 4.405.071.575 3.051.756.788 (1.581.254) 0

Kiem town dieu chinh tang do 111

da thu nhung ghi nhin nhim dong

tien thu.

Ltru chuyen tien than tir hat dOng c 30 12.809.752.303 (47.250.972.627) 7.811.333.557 (47.250.972.627) 4.998.418.746 0 Tang do inh huong dm cic yeu to

tren

Page 6 of 7

KIEM TOAN AFC VIET NAM M DOC

Chi (Veil NIA sii SO BAO CAO CUA CONG TY . SO BAO CAO C(JA KIEM TOAN CHENH LECH NGUYEN NHAN

(A) (B) (1) (2) (3) (4) (5) = (3) - (1) (6) = (4) - (2) (7)

BAO CAO LUU CH UYEN TIEN TI:7.

THEO PP TRVC TILE' (tiep) NAM NAY NAM TRUOC NAM NAY NAM TRCOC NAM NAY

HI. LUU CHUYEN BEN Tir HOST DONG TAI CHINH

1. Tien vay ngin han, dai han nhan dtrqc

33 0

2. Tien chi tra nq gtic vay 34 (6.723.166.583) (6.279.903.000) (6.723.166.583) (6.279.903.000) 0 0

3. CO tirc, lqi nhuan cla tra cho chit ser hum

36 (10.199.440.532) (10.169.392.680) (10.217.909.276) (10.169.392.680) 18.468.744 0

Ki&n loan (lieu chinh tang do plan thue thu nhap tir co tirc di chi nhtmg chua ghi Whin vao (long tan chi co tirc

Lim chuyin tan thtan tir boat Ong titi chinh

40 (16.922.607.115) (16.449.295.680) (16.941.075.859) (16.449.295.680) 18.468.744 0

Luu chuyen tan thtan trong Ick (20 + 30 + 40)

50 11.719.196.566 (12.260.495.078) 6.719.196.566 (12.260.495.078) 4.998.418.746 0

Tan vi twong throng tan diu kj, 60 19.624.185.373 32.597.337.499 19.624.185.373 32.597.337.499 0 0

Tien va ttrang d tro'ng tiCn cu6i kit (50 + 60 + 61)

70 31.343.381.939 20.336.842.421 26.343.381.939 20.336.842.421 4.998.418.746 0

Tang do dieu chinh tir tucmg ducmg tan sang du to nim gift dao ban (ghi n11411 nhAm kj/ hp dm hqp d6ng tan giri 6 thing thanh 1 thanal.

TP.1-1e) Chi Minh, ngay Lthing y ram 2015 CONG TY CO PHAN CAP NUOC

IA DOC 030059.4

CONG TY

CO P

9 THU DUC,/',-/'

c pp, ki6--C-‘.

AN ANH

Page 7 of 7