CONG T Y CO PHAN SIAM BROTHERS V I E T NAM - TONG HQP -

Mau so BOl-DN

- (Ban hanh theo Thong tir sd 200/2014/TT-BTC ngay

22/12/2014 cua Bo Tai chinh)

B A N G C A N D D I K E T O A N Tai ngay 30 thang 09 nam 2017

(Ap dung cho doanh nghiep dap ling gia djnh hoat dpng lien tuc)

Dcm vi tinh: VND

TAX SAN Ma so Thuylt

minh So cu6i ky So dau nam

1 2 3 4 5

A. TAI SAN NGAN HAN

I. Tien va cac khoan tuong duong tien

1. Tien

100

110

111

379,645,790,010

70,457,578,627

50,457,578,627

469,007,831,674

202,099,071,699

145,099,071,699

2. Cac khoan tuong ducmg tien 112 20,000,000,000 57,000,000,000

11. Dau tu- tai chinh ngan ban

1. Chung khoan kinh doanh

2. Du phong giam gia chimg khoan kinh doanh (*)

3. Dau tu nam giij'den ngay dao han

120

121

122

123

6,069,159,290

6,176.071.032

(106,911,742)

4,979,154,050

5,552,384,237

(573,230,187)

J

III . Cac khoan phai thu ngan han

1. Phai thu ngan han cua khach hang

2. Tra truac cho nguai ban ngan han

130

131

132

196,204,393,214

""̂ ^̂ 117,898,926,094

74,073,482,304

203,453,351,507

146,926,755,537

28,636,962,524

3. Phai thu noi bo ngan han 133

- Phai thu noi bo 133G

4. Phai thu theo tien dp ke hoach hop dong xay dung I34 y

5. Phai thu ve cho vay ngan han

6. Phai thu ngan han khac

7. Dy phong cac khoan phai thu ngan han kho doi (*)

8. Tai san thieu cha xir ly

136

137

139

"406,271,111

10,549,883,192

(6,736,226,499)

12,057,012

10,344,804,610

24,251,510,633

(6,718,738,809)

12,057,012

IV. Hang ton kho

1. Hang ton kho •

2. Du phong giam gia hang ton kho (*)

140

141

149

78,903,990,741

83,459,686,925

(4,555,696,184)

41,632,249,842

46,535,704,893

(4,903,455,051)

V. Tai san ngan han khac 150 j 28,010,668,138 16,844,004,576

1. Chi phi tra truac ngan han ^ 1 5 1 4,701,649,734 2,687,445,797

2. Thue gia tri gia tang dugc khau trCr

3. Thue va cac khoan khac phai thu Nha nuoc

4. Giao dich mua ban lai trai phieu Chinh phii

152

153

154

23,307,836,41 1

1,181,993

14,155,376,786

1,181,993

5. Tai san ngan han khac 155

B. TAI SAN DAI HAN

I . Cac khoan phai thu dai han

1. Phai thu dai han ciia khach hang

2. Tra truac cho nguai ban dai han

200

210

211

212

189,599,095,978

1,129,411,249

'147,772,925,831

2,425,088,834

3. Von kinh doanh 6 dan vj true thuoc

4. Phai thu noi bo dai han

213

214

,d vay dai han

jai han khac

/̂long phai thu dai han kho doi (*)

I I . Tai san co dinh

1. Tai san co dinh huu hinh

- Nguyen gia

- Gia tri hao mon luy ke (*)

2. Tai san co dinh thue tai chinh

- Nguyen gia

- Gia trj hao mon luy ke (*)

3. Tai san co djnh v6 hinh

- Nguyen gia

- Gia trj hao mon luy ke (*)

HI. Bat dong san dau tu-

- Nguyen gia

- Gia trj hao mon IQy ke (*)

IV. Tai siin dff dang dai han

1. Chi phi san xuat, kinh doanh da dang dai han

2. Chi phi xay dung ca ban da dang

V. Dau tu tai chinh dai han

1. Dau tu vao cong ty con

2. Dau tu vao cong ty lien doanh, lien ket

3. Dau tu gop von vao dan vi khac

4. Du phong dau tu tai chinh dai han (*)

5. Dau tu nam giu den ngay dao han

VI. Tai san dai han lihac

1. Chi phi tra truac dai han

2. Tai san thue thu nhap hoan lai

3. Thiet bi, vat tu, phu tung thay the dai han

4. Tai san dai han khac

T zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA6 N G C O N G T A I S A N (270 = 100 + 200)

230

231

232

240

241

242

250

251

252

253

254

255

260

261

262

263

268

270

215 .

216 1,129,411,249 2,425,088,834

219

220 77,897,174,296 86,466,108,188

221 63,293,266,418 58,575,464,590

222 243,521,201,007 221,809,187,696

223 (180,227,934,589) (163,233,723,106)

224 13,701,334,405 26,790,450,303

225 18,877,508,096 34,623,112,020

226 ; (5,176,173,691) (7,832,661,717)

227 902,573,473 1,100,193,295

228 4,207,054,622 4,207,054,622

229 (3,304,481,149) (3,106,861,327)

61,931,809,500

61,931,809,500

48,640,700,933

43,234,142,706

5,406,558,227

569,244,885,988

14,187,599,175

14,187,599,175

,634 44,694,129,

40,133,981,120

4,560,148,514

616,780,757,505

CO

SIAM I

VIE

NGUON VON Ma s6 Thuylt

minh So cuoi nam Dau nam

1 2 3 4 5

C . NO PHAI TRA

1. No' ngan han

1. Phai tra nguai ban ngan han

2. Nguai mua tra tien truac ngan han

3. Thue va cac khoan phai nop nha nuac

4. Phai tra nguai lao dong

5. Chi phi phai tra ngan han

6. Phai tra noi bo ngan han

7. Phai tra theo tien do ke hoach hgp dong xay dung

300

310

311

312

313

314

315

316

317

108,748,908,594

100,149,021,885

23,788,436,502

205,368,779

5,503,611,387

4,485,169,774

10,797,751.197

186,828,270,103

179,952,364,515

11,361,493,097

415,524,875

7,050,687,554

4,076,317,390

13,248,760,063

~ua thue hien ngan han

.gan han khac

, va ng thue tai chinh ngSn han zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

. Du phong phai tra ngan han

12. Quy khen thuang, phiic Igi

13. Quy binh on gia

14. Giao dich mua ban lai trai phieu ChinhzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA phu

II. No- dai ban

1. Phai tra nguai ban dai han

2. Nguai mua tra tien truac dai han

3. Chi phi phai tra dai han

4. Phai tra noi bg ve von kinh doanh

5. Phai tra ngi bg dai han

6. Doanh thu chua thirc hien dai han

7. Phai tra dai han khac

8. Vay va ng thue tai chinh dai han

9. Trai phieu chuyen doi

10. Co phieu uu dai

11. Thue thu nhap hoan lai phai tra

12. Du phong phai tra dai han

13. Quy phat trien khoa hoc, cong nghe

D. VON CHU SO HUU

1. Von cbii so- buu

. Von gop cua chu sa hQ-u

- Co phieu pho thong co quyen bieu quyet

- Co phieu uu dai

2. Thang du von co phan

3. Quyen chgn chuyen doi trai phieu

4. Von khac cua chu sa huu

5. Co phieu quy (*)

6. Chenh lech danh gia lai tai san

7. Chenh lech ty gia h6i doai

8. Quy dau tu phat trien

9. Quy ho trg sap xep doanh nghiep

10. Quy khac thuoc von chu sa hij-u

11. Lgi nhuan sau thue chua phan phoi

- LNST chua phan ph6i luy k8 dSn cu6i ky truac

- LNST chua phan phoi ky nay

- LNST chua phan phoi

12. NguSn v 6 n 6hu tu XDCB

II. Nguon kinh phi va quy khac

1. Nguon kinh phi

2. Nguon kinh phi da hinh thanh T S C D

T zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA6 N G C O N G NGUON VON (440 = 300 + 400)

J I S

319

320

321

322

323

324

330

331

332

333

334"

3̂35"

336

337

338

339

340

341

342

343

400

410

41 1

41 la

411b

" 4 i T "

413

414

415

416

417

418

419

420

421

421a

421b

421c

422

430

431

432

440

5,144,862,241

'21,740,092,004

28,483,730,001

8,599,886,709

117,000,000

8,023,503,209

459,383,500

460,495,977,394

"460,495,977,394

205,400,000.000

205,400,000,000

94,625,673,463

(600,000,000)

14,907,569,048

146,162,734.883

75,371,742,621

" 70,790,992,262;

8,482,056,792

2,510,461,202

132,807,063,542

6,875,905,588

117,000,000

6,758,905,588

429,952,487,402

429,952,487,402

205,400,000,000

205,400,000,000

94,625,673,463

(600,000,000

14,907,569,048

115,619,244,891

115,619,244,891

569,244,885,988 616,780,757,505

Lgp ngay .M thdng4!i.. nam^.'Sr zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAKltoantrii-6-ng r r w n n x

ONG TV CO PHAN SEAM BROTHERS VIET NAM - TONG HOP

K E T QUA SAN X U A T K I N H DOANH (DANG D A Y DU)

Quy 03 nam 17

Mau so B02-DN

Ban hanh theo QD s6 15/2006/OD-BTC

ngay 20/03/2006 cua Bo iruang BTC

Dan vi tinh: Ddng Viet Nam

Chi tieu Ma so Thuyet

Quy 3 nam 17 Luy ke tu dSu nam nay den cu6i quy nay

Chi tieu Ma so minh

Nam nay Nam tru6'c Nam nay Nam truo'c

1 2 3 4 5 6 7

. Doanh thu ban hang va cung cap dich vu 01 VI.25 129,946,619,101 134,998,836,371 343,671,246,542 338,169,820,646

Cac khoiin giam trii-

i. Doanh thu thuan ve ban hang va cung cap dich vu (10 = 01 -

, , J „ . ,

I. Gia von hang ban

\ Loi nhuan gop ban hang va cung cSp dich vu (20 = 10 - 11)

I. Doanh thu hoat dong tai chinh

. Chi phi tai chinh

- Trong do: Lai vay piiai Ira

. Chi phi ban hang

. Chi phi quan ly doanh nghiep

. Loi nhuan tbuSn tu boat dong kinh doanh 30 = 20 + (21 - 22) -

4 + 25)

. Thu nhap khac

. Chi phi khac ~ — —

. Loi nhuan khac (40 = 31 - 32)

. Tong loi nhuan ke toan truoc thug (50 = 30 + 40)

. Chi phi thug TNDN hien hanh

.Chi phi thue TNDN hoan lai

. Loi nhuan sau thue thu nhap doanh nghiep (60 = 50-51 - 52)

. Lai CO- ban tren co phieu

02

10

11

20

21

22

23

24

25

30

31

32

40

50

5!

52

60

70

V1.27

VI.26

VI.28

VI.30

VI.30

198,390,911

129,748,228,190 J

73,360,342,722

56,387,885,468

339,671,721

710,348,537

772,989,034

9,557,818,583

11,441,995,791

35,017,394,278

43,528,725

6,796,513

36,732,212

35,054,126,490

4,151,266,122

(96,777,731)

30,999,638,099

134,998,836,371

74,378,049,406

60,620,786,965

1,055,521,035

3,162,388,529

2,067,28.5,978

10,831,843,989

12,158,806,499

35,523,268,983

4,716,399

4,716,399

35,527,985,382

4,140,529,288

1,356,117,012

30,031,339,082

343,671,246,542

203,498,477,798

140,172,768,744

2,280,641,904

4,757,110,095

4,853,039,991

24,454,012,935

33,065,923,911

80,176,363,707

51,429,453

(318,987,764)

370,417,217

80,546,780,924

9,889,700,678

(133,912,016)

70,790,992,262

26,000,000

""3387143,820,

194,910

143,233,M,i

2,379,2

9,387,760;:

6,397,792.537

23,144,876,408

30,824,605,322

82,255,234,889

246,896,351

898,862,759

(651,966,408)

81,603,268,481

11,103,434,531

1,492,819,314

69,007,014,636

Lap ngayJ2.. thdng .AO., nam MiiC. zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

CT.HDQT

C a J t a r Y C O P H A N S I A M B R O T H E R S V I $ T N A M - T O N G H O P

M S zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAu s 6 B 0 3 - D N

(Han hanh Iheo Thong lu s6 200/2014/rr-BTC ngay

22 12 201-1 cua Bp Tai chinh)

BAO CAO LUtJ CHUYEN TIEN T E ( T h e o phiroTig p h a p g i a n t i ep)

Q u y 3 n a m 2 0 1 7

D o n v j t i n h : V N D

C h i t i S u M a so T h u y e t

m i n h

L u y ke tu' d a u nfini d e n c u o i q u y nfiy T h u y e t

m i n h N S m n a y N a m truo'c

1 2 3 4 5

I . L u - u c h u y e n t ien t ir boat d Q n g k i n h d o a n h

1. 1 ^ n h u a n t r u o c t h u e 0 1 3 5 , 0 5 4 , 1 2 6 , 4 9 0 3 5 , 5 2 7 , 9 8 5 , 3 8 2

2. D i e u c h i n h c h o c a c k h o a n : !

- K h a u hao T S C D v a B D S D T 0 2 7 , 0 0 7 , 4 0 3 , 8 8 1 5 , 9 2 3 , 2 2 9 , 3 7 4

- C a c k h o a n d i i p h o n g 0 3 3 7 9 , 8 3 5 , 1 7 7 4 9 , 7 1 2 , 3 8 8

- L a i , lo c h e n h l e c h ty g i a ho i doa i do d a n h g i a l a i c a c k h o a n m y c t i i n 0 4 9 6 0 , 9 8 3 , 3 4 7 3 , 1 6 9 , 8 5 0 , 3 7 4

- L a i , lo tir hoat d o n g d a u t u 0 5 ( 1 7 4 . 1 1 9 , 8 9 0 ) ( 1 , 3 9 0 , 4 9 4 , 2 9 8 )

- C h i ph i l a i v a y 0 6 ( 7 7 2 , 9 8 9 , 0 3 4 ) ( 2 , 0 6 7 , 2 8 5 , 9 7 8 )

- C a c k h o a n d i e u c h i n h k h a c 0 7

3 . L o i n h u a n k i n h d o a n h t r u d c t h a y d S i v o n I i r u tfpng 08 j 4 2 , 4 5 5 , 2 3 9 , 9 7 1 ! 1

4 1 , 2 1 2 , 9 9 7 , 2 4 2

- T a n g , g i a m c a c k h o a n p h a i t h u 09 ( 7 , 8 9 3 , 8 3 8 , 2 8 4 ) ( 3 2 , 2 5 8 , 4 2 9 , 6 2 4 )

- T a n g , g i a m h a n g ton k h o 10 ( 2 2 , 6 1 3 , 9 2 4 , 1 8 8 ) 2 , 4 7 9 , 9 3 3 , 6 8 5

- T a n g , g i a m c a c k h o a n pha i t ra ( k h o n g k e l a i v a y p h a i t r a , t hue t h u 11 1 1 , 2 7 0 , 7 9 1 , 8 4 1 ( 4 5 , 6 9 9 , 1 4 1 , 9 3 1 )

- T a n g , g i a m c h i ph i t ra t r u o c 12 ( 2 , 6 4 5 , 3 8 4 , 2 1 5 ) 9 6 , 5 1 8 . 9 7 3

- T a n g , g i a m c h i m g k h o a n k i n h d o a n h 13

- T i e n l a i v a y d a t ra " " 1 4 ( 7 7 2 , 9 8 9 , 0 3 4 ) ( 1 , 9 1 9 , 7 2 7 , 2 1 3 )

- T h u e t h u n h i p d o a n h n g h i ? p d a nOp 15 j ( 3 , 9 2 1 , 0 8 8 , 2 8 2 ) ( 1 , 6 0 0 , 0 0 0 , 0 0 0 )

- T i e n thu k h a c tir hoat d p n g k i n h d o a n h 16 ! 2 5 , 8 8 9 , 5 5 1 , 9 6 8 1 4 2 , 3 2 2 , 3 7 1 , 7 4 5

- T i e n c h i k h a c tir hoat d o n g k i n h d o a n h 17 ( 2 8 , 2 2 0 . 1 5 6 , 1 0 2 ) ( 8 , 5 2 9 . 3 0 9 , 4 6 3 )

L u u c h u y e n t ien thu i in lu' hoat d p n g k i n h d o a n h 20 1 3 , 5 4 8 , 2 0 3 , 6 7 5 9 6 , 1 0 5 , 2 1 3 , 4 1 4

11. L u u c h u y e n t ien t ir ho^it d g n g d i i u tu'

1. T i e n c h i de m u a s a m , x a y d t rng T S C D v a c a c I S dai k h d c 21 ( 6 1 , 9 3 1 , 8 0 9 , 5 0 0 ) ( 4 7 , 8 0 0 , 0 0 0 )

2. T i e n thu tit t hanh l y , n l u t g n g b a n T S C D v a c a c t a i s a n d a i h ? n k h a c 2 2 ( 5 , 9 1 3 , 3 1 5 )

3 . T i e n c h i c h o v a y , m u a c a c c o n g c i i n o c i i a d a n v i k h a c 2 3

4- T i e n thu hoi cho v a y , ban l a i c a c c o n g c u n g c u a d e n v j k h a c 2 4

5. T i e n c h i d a u t u gop v o n v a o d a n v i k h a c 2 5

6. T i e n thu ho i d a u t u gop v o n v a o d a n v j k h a c 2 6

7. T i e n thu l a i c h o v a y , co tire v a l g i n h u j n durijrc c h i a ....

3 1 0 , 8 1 1 , 0 0 8 8 3 8 , 8 9 1 , 8 1 6

L u u c h u y e n t ien t h u a n tir hoat d g n g d a u t ir 3 0 ( 6 1 , 6 2 6 , 9 1 1 , 8 0 7 ) 7 9 1 , 0 9 1 , 8 1 6

H I . L u u c h u y e n l i en tir h o ? ! df lug ta i c h i n h

1 - T i e n thu tit phat h a n h c o p h i e u , n h a n v o n g o p c u a c h i i s a h i r u 3 1

2, T i e n c h i t ra v o n gop c h o c a c c h i i s a h i r u , m u a l a i c o p h i e u c u a d o a n h 3 2 ( 4 0 , 2 5 5 , 5 0 0 )

3. T i e n thu tir di v a y 3 3 2 8 , 4 8 3 , 7 3 0 , 0 0 0 6 9 , 8 6 6 , 8 2 3 . 2 9 9

4, T i e n c h i t ra n g goc v a ) 34^^ ( 5 4 , 0 7 7 , 3 2 5 , 0 4 1 ) ( 6 3 , 2 9 5 , 3 6 1 , 7 4 3 )

5. T i e n c h i t ra n g thue ta i c h i n h 3 5 ( 1 , 1 0 7 , 0 8 5 , 0 0 8 ) ( 2 , 2 0 6 , 2 2 7 , 2 1 0 )

6. C o l i te , l g i n h u a n da t ra c h o c h i i s g h i r u 3 6

L u u c h u y e n t ien t h u a n tii' h o a t d o n g t a i c h i n h 40 ( 2 6 , 7 0 0 , 6 8 0 , 0 4 9 ) 4 , 3 2 4 , 9 7 8 , 8 4 6

L u u c h u y e n t ien t h u a n t r o n g k y ( 5 0 = 2 0 + 3 0 + 4 0 ) 50 ( 7 4 , 7 7 9 , 3 8 8 , 1 8 1 ) 1 0 1 , 2 2 1 , 2 8 4 , 0 7 6

T i e n v a t u o n g d u o n g tien d a u k y 60 1 4 5 , 2 3 6 , 9 6 6 , 8 0 8 9 1 , 4 1 6 , 9 1 7 , 4 8 5

A n h h u a n g c i i a thay do i ty g i a h o i doa i q u y d o i n g o a i t ? 6 1

T i e n v a t u o n g d v o n g t ien c u o i k y (70=50+60+61) 70 7 0 , 4 5 7 , 5 7 8 , 6 2 7 1 9 2 , 6 3 8 , 2 0 1 , 5 6 1

Lgp ngay ,hang AS>nam 2017 zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

j D o n g Q u a n T r j

6 P I I A N S I A M I S R O T H E R S V I E T N A M - T 6 N GzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA i i q J i '

M a u so B 0 9 - D N

(Ban hanh iheo Thdng nr so 200.201-1 TT-im' ngay 22/12/2014 cua B() Tai chinh)

T H U Y E T MINH BAO CAO TAI CHINH

Quy 03 Nam 2017

hoat dong c i ia doanh nghiep

) cao

c s o hu l l von

i am B r o l l i e r s V i e t N a m ( " C o n g t y " ) l a mot eong ty eo phan dirge thanh lap tai V i e t Nam.

g ch inh

g ch inh c u a C o n g ty la:

: loai day P P , day P E , dan thinig ben dt ing t rong nong n g u nghiep;

; phu k i e n , dtmg c t i , trang thiet hi bang n h u a dting trong nong ngu nghiep;

phat t r ien phan m e m m a y t in l i ; v a

uyen nhap k h a u , quyen xuat khau v a quyen phan phoi cac mat hang sir dung trong ITnh v i r c nong n g u nghiep.

Ot T r u S o C h i n h tai toa nha A n n a , so 10 , C V P M Q u a n g T r u n g , P . T a n C h a n h H i e p , 0.12, T P H C M , V i e t N a m

l l " ) theo giay pliep dau tu so 1321 / G P do U y B a n N h a n D a n i P H C M ckp ngay 18 thang 7 nam 1995 trong tlicri gian 30 nam ke tir ngay cap g iay phep dau tu . .

in xuat k inh doanh thdng thtro'ng

Liat k inh doang thong tl i iroiig cua C o n g ty ni im trong phym \ 12 thang

) bao cao tai c h i n h

ve tuan thii

l iu l i ket thiic ngiiy .31/12 tuan tlui cac quy d inh co l icn (|uaii cua C h e do ke toan doanh nghiep va c a c quy dinh pluip ly co lieu quan.

l u o n g

hinh. trir bao cao l iru chuyen tidii te, d u g c lap t rc i i c o so don l ich theo nguyen tiic gia g6c, B a o cao luxi chuyen tien te duoc lap theo phucnig phap gian tiep.

in niitn

i i n c i i a C O n g ty l a tir ngay I thang I den ngay 3 1 thang 12.

en te k l toan v a d o n vj tien te t r i n h bay trong bao cao

• ki toan c i i a C o n g ty la D 6 n g V i e t N a m ( " V N D " ) , cQiig la d<m v i t i l n te dugc sir dung cho inuc d i ch lap v a trinh bay bao cao tai ch inh .

; H u o n g d a n C h e do ke toan Doanh nghiep moi ban hanh

g 12 nam 2 0 1 4 , B g T a i chi i i l i ban hanh T h o n g t u so 2 0 ( ) / 2 i ) l 4 ' T ' [ - B T C l i u o n g d a n C h e do K e loan Doanh ngliiep ( " T h o n g l i r 2 0 0 " ) .

thay th^ cho quy duih truoc da> ve C h e do K e loan Doanh nghiep ban hanh i l ieo t^iuyet d inh so 1 5 / 2 0 0 6 / Q l ) - l V i " C ngay 20 thang 3 nam 2006 va

2 4 4 / 2 0 0 9 / T T - B T C ngay .31 tliaiig 12 nam 2 0 0 9 c u i l?0 T a i ch inh . T h o n g tir 200 co l i ieu hrc sau 45 ngay ke tir i iga\ k y va ap dung cho k y ke loan nam biit dau tir hoac sau ngay 1 thang I nam

thang 1 nam 2 0 1 5 , CiMig ty da ap dung phi hoi 1(3 c i ic q i i \ di i ih c i i a t l iong tu 200 , Nii i r i ig thay doi quan trgiig trong chinh sach ke toan ci ia Cc ing ty v a cac anh huirng den bao cao tai chinh ciia

; 6 dugc tr inh bay trong cac thuyet m i n h bao cao tai chinh sau day.

nhu'ng c h i n h sach ke toan chi i yen

S a i l day la i ihfnig ch inh s a c h k c loan chu y c u dirge c o n g l y ap dung i rong v i ? c lap bao cao tai chinh ket thue ngay 30 /09 /2017 ,

( a ) C a c g iao d i c h b a n g n g o a i te

C a c giao d ich bang c a c dcm v i l i en khac V N D trong k y dirge quy doi sang V N D theo l y gia thirc le tai ngay giao d ich . T y gia (hire te ap dung cho c a c giao d ich bang ngoai 1? d u g c x a c dinh nhu sau:

• T y gia giao d i c h tinrc te k h i mua ban ngoai te la l y gia k y k c l trong hgp dong mua ban ngoai t? g iua C g n g ty v a Ngan hang thiroi ig m a i .

• T y gia giao d jch dnrc te k h i gop von ho$c nhan v o n gop ia ly gia mua ngo^i t$ c i i a ngan hang ngi C o n g ty m a tai khoan de nhan v o n gop tai ngay gop vgn ,

• T y giao giao djch thi.rc te k h i ghi nhan n g phai thu la ty gia nuia ngoai t? c i i a N g a n hang ngi C g n g ty nh^n tien tir khach hang hoac doi l ac .

• T y gia giao djeh thire te k h i ghi nhan n g phai tra l a ty gia ban ngoai Iq c u a N g a n hang no i C o n g ty di.r k i e n thanh toan khoan phai t ra do.

• D o i v g i c a c g iao d i c h m u a sam tai san hoae eac khoan chi phi lhanh toan ngay bang ngoai le , ty gia giao d ich lhi,re te la ty gia m u a c u a ngan hang ngi C o n g ty thi,rc h i ^ n thanh loan

C a c khoan m u c tai san v a n g phai tra co goc bang do i i v j l ien le k h a c V N D d u g c quy doi sang V N D theo ty gia giao d ich thue te tai ngay ket th i ic k y ke loan.

T y g ia giao d i c h thirc te k h i danh gia lai cac khoan m u c l ien te co goc ngoai te ta i ngay lap bao cao tai chu i l i d u g c x a c dinh nhir sau :

• D o i v g i c a c k h g a n m u c t ien te c 6 goc ngoai te l a tai san (tien mat v a phai thu) : dung ty gia mua ngoai te c i i a ngan hang thucrng m a i no i cong ty thirong x u y e n co giao d i ch tai ngay ket thue k y k e toan.

T i e n gui ngan hang b^ng ngoai te d u g c danh g i a l a i theo l y gia mua ngoai te c i i a chinh ngan hang ngi C O n g l y gi'ri tidn hoac m o tai khoan ngoai te

• D o i \'(Ti c a c k h o a n mi i c l i en te co goc ngoai te la n g phai i ra dung ty gia ban ngoai te c i i a ngan hang tlurong mai noi C o n gzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA [y thirong x u y e n co giao d ich l a i ngay ket thiic k y ke loan.

T a t c a cac khoan chenh lech l y gia hoi doai d u g c glii nl ia i i van bao cao ket q u a hoat dong k inh doanh

K h o n g CO anh l i i rgng dang ke nao den bao cao tai ch inh kh i ap dung ch inh sach k e toan tren.

( b ) T i e n

T i c n bao gom tien mat v a l i en gin ngan hang khong k y han,

( c ) C a c k h o a n d a u tu'

Cbi'mg khoan kinh doanh

C h u n g khoan k i n h doanh la cac loai c h i m g khoan d u g c C o n g l y nSm giir v i nnic d ic l i k inh doanh, ti'rc l a mua vao va ban ra de l i iu Ig i nhuan trong l l i g i gian ng^n. Chi 'mg khoan k inh doanh dugc ghi nhan

ban dau theo g i a goc bao g o m gia mua c i i ng eac ch i phi mua. Sau ghi nhan ban dau, chi'nig khoan k inh doanh dugc x a c dinh theo g ia goc trir di dir phong g iam gia chi'mg khoan k inh doanh. D y phong g iam

gia c h i m g k h o a n k i n h doanh dirge lap kh i gia Ih i trucmg cua c l u m g khoan giam xuong thap hoi i g ia tri ghi s6 c i i a c luing. S a u kh i k h o a n dir pi iong dirge lap, neu gia thi turcmg ei ia chi'mg khoan tang len thi

khoan dir phong se dirge hoan nhap, K J i g a n dir phong ch i dugc hoan nhap trong pham v i sao cho gia tri ghi so c i i a ch in ig khoan k inh doanh khong v u m qua gia tri ghi so c i i a eac c h i m g khoan nay k h i gia

d inh khong c o khoan dir phong nao da du-gc ghi nhan.

( d ) C a c k h o a n p h a i thu

C a c khoan phai thu k h a c h hang v a cac khoan phai thu khac d u g c phan anh theo nguyen gia trir di di,r phong phai tiui ki io doi.

( e ) H a n g ton k h o

H a n g ton kho d u g c phan anh theo gia thap licm giira g ia goc va gia tri thuan co the ihirc hien dugc . G i a goc dirge tinh theo phiroi ig phap binl i quan v a bao gom tat c a eac chi phi phat smh de eo dirge hang

ton kho g d i a d i ^ m v a t rang thai hien ta i . D 6 i v g i thanh pham va san phain d a dang, gia gdc bao g6m nguyen vat l i eu , chi phi nhan cong tn,rc tiep v a cac ch i phi san xwk chung dirge phan b6. G i a tri thuan

CO the t h y c h i ^ n du-gc i r ac t inh dua vao g ia ban e i ia hang ton kho I r u di c a c khoan c i i i phi ugc ttnli de hoan thanh san pham v a c a c c h i p h i ban hang.

C o n g ty ap di,ing p h u a n g pliap ke kJiai t huang x u y e n de hach loan hang ton kho .

(0zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA T a i s a n co d i n h h u u h i n h zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBANguyen gid

T a i san c o d inh hiru hinh d u g c the hipn theo nguyen gia trir di gia tri l iao mon luy ke . Nguyen gia tai san eo dinh hfru hinh bao gom gia mua, thue nhap k h a u , cac loai thue mua hang khong hoan la i va ch i

ph i l ien quan tr^^c tiep dc dua tai san den v i tri v a trang thai lioat dgng cho nnic d ich da di,r k i en . c a c c h i phi phat s inh sau kh i tai san co dinh huu hinh da d u a vao hoat dgng nhu ch i phi sua c h u a , bao

d i rgng v a dai tu dirge ghi nhan vao bao cao ket qua hoat dong k inh doanh trong k y ma ch i phi phat s inh. T r o n g eac tnrcnig hgp co the chi'mg minh mgt each ro rang cac khoan ch i phi nay lam gia tang Igi

ich k i n h te t rong tugng lai d u tinh ihu dirge tu v i ^ c sir di,ing tai san co d inh huu hinh virgt tren mire hoat dgng tieu chuan theo nhir danh gia ban dau, thi cae ch i phi nay d u g c von l ioa nlur nigl khoan nguyen

g ia tang them c i i a tai san c 6 dinh huu h inh .

Kb6u hao

K h a u hao d i rge t inh theo p lurmig pl iap duong thang d u a tren tha i gian h i m d^nig iroe tinli e i ia tai san co dinh hiru hinh. T h g i gian h i m di ing ucrc t inh nhu- sau :

• n l i a c i r a 5 -20 nSm

• nha x i rcmg v a m a y nioc 2-13 nam

• thiet bj v 3 n phong 3-8 nam

• ph i rgng t i ?n v a n chuyen 5-10 nam

T a i s a n co d i n h h u u hinh thue tai c h i n h

C a c hgp dong thue duge phan loai l a thue tai ch inh neu theo c a c d ieu khoan c i i a hgp dong, C o n g ty da nhan phan Idm n i i ro v a I g i i c h gSn lien v g i quyen s g hixu. T a i san co dinh hiru hinh ducri h inh thirc

thue tai c h i n h d u g c the hien bang sg t ien tuong d u a c v o i so thap hern gifra gia tri hgp ly e i ia tai san co djnh v a gia tri h ien tai c i i a c a c khoan l i en thue toi thieu, t inh tai tha i d iem bat dau thue., trir di gia tri

hoa mon l u y k e .

K h a u hao c i i a tai san ihue tai chinh d u g c hach loan ihco phuoi ig phap duong ihang dira tren thcri gian huu dung u o c tinh c i i a l a i san thue lai ch inh . T h a i gian hfru dung iroc tinh c i i a tai san thue tai chinh

nhat quan vo'i tai san co dinh hiru hinh d u g c neu i rong phan ch inh sach ke toan.

( h ) t i l l s a n co d i n h v 6 h i n h

(i) Onyen sir dung dat

Q u y e n sir dung dat gom co:

• Q u y e n s u dung dat dugc N h a ni ioe giao co ihu i i cn sir dung dat;

• Q u y e n sir dung dat nhan c h u y e n nhirgng hgp phap

• Q u y e n sir dung dat thue I i i r a e nga>' c6 hieu hrc cua I i i a t dat dai nam 200.'i ina tien thue dat da dirge tra t ruac cho tha i han dai hon 5 nam \ d u g c eo quan eo them quyen cap giay c h i m g nhan quyen s u

dung dat

Q u y e n sir dung dat dirge the hien theg nguyen gia l i i r g ia tri hao mon l ay k5 . Nguyen gia ban dau c i i a quyen sir dung d^t bao gom gia mua va cac c h i phi l ien quan true tiep ta i v i ^ c co d u g c quy^n s u dung

dat. K h a u hao dirge tinh iheo phirgng phap dircmg ihang trong tha i gian 20 den 50 nam. .

(ii) Phan mem may vi tinh

G i a mua c u a phan mom m a y v i l i i i l i n iu i ma phan m c i n nay khong phai la nigl bg [iliaii gan ket v g i phan c in ig co l ien quan thi d u g c vgn hoa va hach toan nhu tai san co djnh v 6 h inh, phan mem may v i tinh

d u g c t inh k h a n hao ihc<i i ) lurang phap diron:: i l i ang i rong v o n g 3 nam,

( i ) X i l v d u n a CO' han d(i' d a n g

X a y dung co' ban do dang pl ian anh c a c khoan cin' phi x a y dt^mg c h u a diro'c hoan thanh. K h o n g tinh khau iiao cho x a y d m i g d a dang trong qua trinh x a y dimg,

( j ) C h i ph i t r a t r u o c dai han

(i) Chi phi dat tra triroc

C h i phi dai t ra i n r a c bao gom l ien Ihue dat tra t r u a c , ke c a cac kl ioaan hen quan den dai thue ma C o n g ty da nhan dirge gia c l i i m g nhan quyen sir dung dat nhmig khong du d i^u k i ^ n ghi nl ian l a i san co

djnh v 6 hinh theo T l i o n g tir so 4 5 / 2 0 1 , i A r T - B T C do B g T a i ehinh ban hanh ngay 25 t i iang 4 nam 2 0 1 3 H i r a n g dan che dg quan ly , sir dung v a t r ich k l ia i i hao tai san co djnh, v a c a c ch i phi phat s inh khac

l ien quan den v igc bao d a m c h o v i ? c sir dung da i ihue. C a c c h i phi nay dirge phan bo vao bag cao ket qua hoat dgng k inh doanh theo phuang phap dugng Ihi ing dua tren tha i hgn c i i a hgp dong thue dat t u

20 den 50 nam

(ii) Cong cu va dung cu

C o n g eu v a dung c u bao g o m c a c tai san C o n g ty n a m giir dc sir dung trong qua tr inh hoat dgng k inh doanh binh thugng vcri nguyen gia c i i a m 5 i tai san tiiap hom 30 ir igu V N D v a do do k i iong di i didu k i ^ n

ghi nhan ia tai san c o djnh t l ieo T h d n g t u so 4 5 / 2 0 1 3 / T T - B T C ngay 25 ( l iang 4 nam 2 0 1 3 c i i a B g T a i C h i n h . Nguyen gia c i i a C o n g c u v a dung c u d u g c pl ian bo theo phugng phap ducnig thang trgng tha i

gian 2 nam.

( k ) C a c k h o a n phai t r a ngu*di ban v a c a c khoan pha i t r a k h a c

C a c khoan p i ia i tra ngug i ban v a khoan phai tra k h a c the h i ?n theo nguyen g ia .

(I) Du- phong

M g t khoan d u phong d u g c gin' nhan neu, do ket qua c i i a mgt s u k i ^ n trong qua kh i r , C o n g ty co nghia v u phap l y h i^n tai hoac l ien doi co the ucrc t inh mgt each dang tin c a y , v a chSe chAn sc lam giam sut

c a c lg i ich k inh te trong t u a n g lai de l i iani i toan c a c khoan piiai tra do ngliTa v u do. K h o a n d u pl iong d u g c x a c d inh bang each chiet k h a u dong t ien d y k i en phai t ra trong tuong la i vcri ty I? chiet k h a u t r u a c

t ime phan anli danh gia c i i a t l i i I n r a n g 6 iho i d iem hign tai ve gia I r i ihdi gian e i ia t ien v a n i i rg cu the c i i a khoan n g do.

Dir phdng tr<; c&p thoi vi^c

T h e o B g hiat L a o dgng V i e t N a m , k h i nhan v ien l am v i ^ c cho cong t>' tir 12 thang t r a len ("nhan v ien di i d ieu k i ^ n " ) tu" nguyen chSm dirt hgp dong lao dgng c i i a minh thi ben siir dung lao dgng phai thanh

tgan tien t rg cap thoi viQc e i io nhan vien do tinh d y a tren so nam lam vipc va mire l u o n g tai thai d iem I l io i vige c i i a nhan v ien do. Di,r phong t rg cap thgi v ipc d u g c lap tren c o s o mire iugng l i icn tai c u a

nhan v ien va thgi gian hg l a m v i e c cho C o n g ty.

T i i e o Lua t B a o h ie in x a h g i , k e tir ngaay I thang 1 n a m 2 0 0 9 , C o n g ty v a cac nhan v i e n phai dong vao quy bao h iem that nghipp do B a o h iem x a hgi V i ^ t N a m quan 1\i v i ^ c ap dung che dg bao h i em

that nghiep, G o n g ty k h o n g phai lap dir phong t rg cap thoi v ice cho ihoi gian lam v i c e c i i a nhan vien sau ngay 1 thang i nam 200 ' ) T u y nh icn , t rg cap thoi v ice phai ira eho cac nlian v ien dii d icu k i en hipn

CO tai thoi d iem 31 thang 03 nam 2017 .sc dugc x a c d inh dua l i e n so nam iam v ice e i ia nhan vien dugc tinh don 31 thang 12 nam 2008 v a mire luxmg binh quan cua hg I rong vong 6 thang wwac thai d iem

thoi v i ec .

( m ) \ ' o n CO p h a n

(i) Co pliien p/io tliong

C h i phi phat s i i ih l ien quan t rue tiep den v i ce phat hanh c 6 pl i ieu, trir di anh hucnig thue, d u g c ghi g iam v a o th$ng d u v o n c 6 phan.

(ii) Mua fai vd phat hanh lai co phien pho thong (co pliieu (fup)

K h i nuia lai c o phieu da d u g c ghi nhan ia von c lu i s o h i m , gia tri thanh loan bao gom c a c c l i i phi hen quan tnrc t iep, trir di t l i i ie, d u g c ghi g iam vao von chii so hiru. C 6 phieu da mua lai dugc phan Ig^i l a

CO phieu quy i rong phan v o n c h u S(V i iu i i K h i co phieu quy dugc ban ra sau do (phat hanii l a i ) . gia von c u a c o phieu phat hanh lai d u g c x a c djnh theo phuong phap binh quan gia quyen C h e n h lech giira gia

tri khoan nhan d u g c va gia v o n c i i a co phicu phat hanh lai duoc h inh bay trong thang d u von co phan.

( n ) P h a n loa i c a c c o n g c u t a i c h i n h

N h a i n muc d i ch di iy nhal l a cung cap ihong tin ihuyet min l i \ i.-iiMi quan I i g n g c i i a eac cong c u t:n ch inh doi vcri tinh hinh la i chinh \ ket qiui hoat dong k inh doanh ci ia cong ty v a l inh chai \ mire dg rui

ro phat sinh tir c a c c o n g c u tai ch in l i . (, ong ty phan loai cac coi ig c i i tai ch inh n h u sau:

(i) liii san tai chinh

Tat sun idi chinh du<jc xac iiinh ihco ^ui tri hap dSng hap ly Ihon^ qua Bao cao l<dt qua iwgt d(mg kinh doanh

T a i sail la i ch inh d u g c x a c d in l i theo gia trj hgp dong hgp ly thong qua B a o cao k c l qua hoat dgng k inh doanh l a mot tai san tai ch inh Ih6a man mot t m i mzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA C M - dipnzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA Xc'tpn can '

i-,.u ...^ r \ m i i t . i uu iL i i .zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA 1 ai si i i i K i i 01111111 dirc,Tc pMaii loni vao nlinin iiftin g i i l dc k inh doanh, neu:

•+ l a i san d i r a c inna ch i i y e n cho muc d i ch ban lai t rong tha i gian ngan;

+ CO bang chi 'mg \ \ c k i n h doanh cong cu do nhii in m u c d ich thu lgi ngan luui ; hoac

+ la c o n g c u tai ch inh phai s inh ( ngoai trir cac cong cu tai chinh phai sinh dugc xa c dinh hi ingl hgp dong i iao Mnh tai chinh hoac mgt cong cu phong ngira n i i ro hieu qua) .

- T a i t l ioi d i e m ghi nhan ban dau , C o n g ty sap x c p tai ch inh vao nhoni plian anh theo gia tn hgp dong hg i i ly thong qua dinh iheo gia tri hgi^ dong hgp ly thong qua B a o cao k c l qua l iopl dgng k inh doanh zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

("dc khoan dau tu ndm giu den ngay dao han

Cac k h o a n d a u t u n a m giir den ngay dao han la cac tai san tai ehinh phi phai s inh v a i cac k l ioan thanh toan eo d inh hoac eo the x a c dinh v a co k y dao lign c o dinh ma cong ty c 6 y djnh v a co kha nang giir

den ngay dao han , ngogi trir:

+ C a e tai san ta i eh inh m a tai thoi d iem ghi nhan ban dan da dug c C o n g l y xep vao nhom x a c dinh theo gia I r i hgp l y thong qua dinh tlieo gia trj hgp dong Iigp l y thong qua B a g cao ket qua hoat dgng k inh

doanh

+ c a c tai san ta i ch inh da d u g c C o n g ty xep vao n h o m s i n sang de ban; v a

+ c a c tai san tai ehinh thoa man dinh ngliTa ve c a c k h o a n cho v a y v a phai thu

Cac k/wdn cho vay va phai thu

C a e k h o a n c h o v a y v a phai thu l a cae tai san tai eh inh phi phai s inh v o i cac khoan thanh toan co djnh hoac co the x a c d inh v a khong dugc n iem yet tren thj tnrcmg , ngoai trir:

+ cae khoan m a C o n g ty c o y djnh ban ngay hoac sc ban trong tuong lai gan duge phan loai l a l a i san nAm g i u v i muc d i ch k inh doanh, v a eac loai m a tyi thoi d i^m ghi nhan ban dau dirge C o n g l y xep vao

n h o m x a c d inh theo g ia tri hgp l y thong qua B a o cao ket qua hogt dgng k inh doanh;

+ c a c khoan d u g c C o n g ty xep vao nhom sSn sang dc ban tai ihoi d iem ghi nhan ban dau; hoac

+ cae khoan nui eong ty eo the khong il iu hoi duoc phan Ion gia I r i dau tu ban dau, khong phai do s u \m chat iugng tin dung, \ 'a dutrc phan loai vao nhom san sang de ban,

Tai san lai chi)ih san sang de ban

T a i san uii ch inh san sang dc ban !a cac la i san lai ch inh phi phai sinh dirge xa c dini i la san sang do ban hoac khong dugc ph;in loai l a :

- eac l a i ^an tai ch in l i xae d inh theo gia n i lig]> ly thong qua B a o cao ket qua hoat dgng k inh doanh.

- eac k h o a n dau tu nam giir den ngay dao han ; hoae

- c a c khoan c h o v a y v a phai thu

( i i ) No- pha i t r a tai c h i n h

Naphai ira lai chinh dirac xac dinh theo gid Iri hap ly thong qua Bao cao kSt qua hoat dong kinh doanh

N g ph:ii tra l a i ch inh dugc x a c dinh l i ico gia tri l igp ly thong qua B a o cao ket qua hoat dgng k inh doanh la mgt khoan n g phai tra tai chinh l h 6a m a n trong cac dieu k i ? n sau:

• N g pha: I r a tai ch inh duo c B a n ( i i a m doc phan loai van iil ioin ii;im gifr de k in i i doanh, M , i i k lunin l n g phai tra lai chinl i dugc phan loyi vao nhoin irS\u g i i i do k inh doanh neu:

•f- khoan lur do d u g c Igo ra c h u VCMI ^h.* iiiiio dich mua lai trong i l io i gian ngan;

+ CO bang c l u m g vc v i ce k i n h doanh cong cu do nhain muc dicl i thu loi ngan han; h o § c

I la co i i g cu la i ch inh phai s inh( ngoai irir cac cong c u tai chinh pli.ii s inh duge xa c ddingi la mot \uyp dong bao lanh tai ehinh hoac mgt cong c u phong ngira rui ro hieu qua) .

• I ai i h o i d iem ghi nhiin ban dau, C o n g ty xep no phai tni lai chinh vao nhom phan anh l i ieo gia tri h(.Tp l y thong qua B a o cao ket qua hogt dgng k in i i doanh

Nif phai tra lai chinh duac xac dinh iheo I'id in nhnn hA

C a c k h o a n n o phai tra l a i c ln i i h k h o n g dirge piian loai la n g phai I ra tai chinh dirge x a c dini i theo gia tri hgp ly l l iong qia B a o cao ket qua hoat dgng k i n i i doanh se dirge phan loai la n g phai tra lai ch inh

d u g c x a c djnh theo gia tri phan bo.

V i e c phan loai eac cong eu tai eh inh tren ch i nhani ini,ic dich i r inh bay v a Ihuyet nn'nh v a khong nham muc dich mo l a phircyng phap x a c dinh gni tri tai ch inh d u g c trinh bay I rong cae thuyet minh l ien quan

k h a c

(0) T h u e

T h u ^ thu nhap doanh ng l i i cp tinh tren Ig i nlunin hoae lo c i i a ly bao gom thue thu nhap hien hanli v a thue thu nhap iioan la i , T h u e thu nhap doanh nghiep d u g c ghi nhan trong c a c bag cao ket qua hoat dgng

k i n h doanh ngoai trir trircmg hgp co eac khoan thu6 l l i u nhgp hen quan den cac khoan muc d u g c ghi nhan thang v a g v d n c i i i i s g huu , thi kh i do c a c khoan thue thu niiap nay cung duge ghi nlian thang v a g

v o n c h u s g l i i m

T h u e t l i i i nhap hien hanh l a k i i o a n thue d u k ien phai ngp d y a tren thu nhap ch iu time trong k y , sir dung c a c muc thue su^t co l i ieu Krc tgi ngay ket thi ic n ien dg k e tgan, v a cac khoan d ieu ehinh thue phai

ngp l ien quan den nhung nam t r i rgc .

T h u e thu nhap hoan lai d u g c t inh theo p h u a n g phap bang can doi k e loan cho cac chenh l^eh tani thai g iua gia trj ghi s6 cho muc d ich bao cao tai ch inh v a g ia Hi sir dung cho muc d i ch tinh thue c i i a eac

k h o a n muc (ai san v a ng phai t ra . G i a I r i ei ia time thu nhap hoan lai d u g c gin rihpn d y a tren each ih i rc d u k ien ihu hoi hoae thanh loan gia tri ghi so c u a c a c khoan nuic tai san v a n g phai t ra sir dung c a c

mire t luic suat c o hieuzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA \\rc hoae e g ban co hieu lire tai ngay ket thiie nien dg k e toan.

T a i san thue thu nhap hoian l a i c h i d u g c ghi nhan trong pham v i chic chin co di i lgi nhuan tinh l lu ic I rong l i r ang lai de tai san time thu nhap nay c6 the sir dung dugc . T a i san thue thu nhap lioan lai duge

ghi g i am trong pham v i k h o n g c o n chSc chSn la c a c lg i i c h v a time lien quan nay s6 s u dung d u g c .

( p ) D o a n h thu v a thu n h a p k h a c

(1) Doanh thu ban hang .

D o a n l i thu ban hang d u g c ghi nhan trgng bao cao kd l qua hoat dgng k inh doanh kh i phan Ion n i i ro v a lg i i ch gSn lien v o i quyen s o hihi san p h § m hoac hang hoa dugc chuyen giao cho nguori mua Doanh

thu khong d u g c ghi nhan neu n h u co nhuiig \u (o khong chae ehfni t igng yen lien quan toi k h a nang thu hoi cac khoan phai thu hoac l ien quan l o i k h a nang hang ban h\a la i .

(ii)Doanh thu iiv tien Idi

D o a n h i lui u i l i en lai d u g c ghi nhan ihco I \0 iu<nig i m g v a i iho i gian dua tren so d u goc v a lai suat ap dung

(Hi) Doanh thu tii co tire

D o a n h thu tir eo tire d u g c ghi nhan k h i quyen co lire d u g c x a c lap.

(q) C a c k h o a n thanh loan (hue hoat dong

C a c khoan lhanh toan ihue boat dgng d u g c ghi nhan trong bao cao K c l qua hoal dgng k inh doanh (hco phircmg phap duong thiing d u a vao thoi han c i i a hgp dong thue. C a c khoan uu dai di thue dugc ghi

nhan trong bao cao ket qua hosat dgng k inh doanh n h u la mgt bg phan hgp thanh c i i a long ch i phi thue.

( r ) c h i phi vay

C h i phi v a y d u g c ghi nhan t rong k y k h i phat sinh

( s ) L i i i t r e n co ph i eu

C o n g Iv trinh bav lai c o ban ( E P S ) cho cae co phieu pho thdng. L i i i c o ban tren eo phieu duge l inh bang each lay lai hgae lo ihngc ve co dong pho thong c i i a C ong l y ch ia eho so Iugng co phieu pho thong

binh quan gia quyen l u u hanh t rong k \ C o n g t\g c o lai suy giam co phieu t iem tang

( t ) C a c hen l i en ( l u a n

C a c boil dugc x e m co l ien quan v g i C o n g ty ncn ingl ben eg k h a nang, ln,rc l i cp hgac gian tiep. k i c m soat ben khae hoae co anh huxVng dang k c den ben k h a c trong v i ^ c dua ra cae quye l dmh lai chinh va

hoat doii ; : L i a l i doanh, hoge k h i C o n gzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA \ Ix-n khae ch iu trach nl i icm k i c m soai ehi ing hoac aii l i luiVmg dang ke chung. C a c hen l i ca quan co ihe l a c a c c a nhan hoac l6 du re doanh nghicp 1;> ' . i - I M U gom

cae thanh v ien trong gia d inh e i ia bat k y ca nhan nao d u g c xe in la mgt ben hen quan.

0 1 - T i e n va c a c khoan tiroTig duwng tien

- T i c n mat

- T i c n gu i ngan hang

- C a khoan tircnig dirang tien

C y n g

02- C a c k h o a n dau tu- tai c h i n h ngan han: ^^t .

^ • So lu-o-ng

- C o phieu dau t u ngan h^n

- T r a i phieu dau tu ngan han

- D a u t u ngan han khac

- D y phong g iam gia diiu t u ngiin hyn

C » n g

- L l do thay doi v a i t img khoan dau t u / co pl i icu , trai phieu;

+ V e so Iugng

+ V e g i a tri

03- C a c k h o a n phai thu

- C a c k h o a n phai ihu c u a k h a c h hang

C ^ n g

- C a c khoan trazyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA trucfc cho ngu-6i ban

C o n g

- C a c khoan pha i ( h u ngan han kl iac

- Phai tlur ve co phan hofi

- Pi ia i t lui \ CO lire \ 'a Igi nluign dugc chia

- P l ia i t l iu ngudi lao dgng

- Pha i thu khac

+ T a i san l l i i cu chcr x u ly

C y n g

04- l l i ing ton kho

- H a n g mua dang di tren duong

- Nguyen hen . \ a i lieu

- C o n g ci,i, dung CM

- C h i phi SX. k O d . rdang

- T h a n h pham

- Hang hoa

- Hang giri di han

- H a n g hoa kho bao time

- H a n g lioa bai dgng san

C u o i nam

1 4 L 4 0 2 , 2 2 1

50.316.086,406

20,000,000,000

70,457,578,627

( D a n v i t i n h V N D )

D a u n a m

142,62.1.650

88,094,34.1.158

57,000,000,000

145,236,966,808

D a u n a m

So lirgng

6,176,071,032

(106,911,742)

6,069,159,290

G i a tri

5,559,829,500

(389,946,570)

5,169,882,930

C u o i nam

117,898,926,094

117,898,926,094

74,(I7J,4S2,304

74,073,482,304

D a u n a m

111,099,699,391

111,099,699,391

67,098,.SI2.7A3

67,098,812,763

406.271.111

10 ,549.883 ,192

12.057,012

10,9.56,154,303

377.309.1 I I

9 ,297.823.296

12.057.012

9,297,823,296

7.932.087,600

30.917.567.086

3.179.627.809

61 1.7SS.750

25.479.404.721

14.921.906.578

417 ,304 ,381

1.622.006.250

i8.9,Si..11(17 601

3.1711 .| 1S.I105

-A.<»> "80

14.91') (,4 1.MO

* G i a tri gl i i so ctia hang (on klio diing dc the cha[). cam co dam hao cac khoan ng phai i ra ;

* G i a tri hoan nh^p d y phong g iam gia hang ton kho trong nam;

* C a c tr irong hgp ho^c sir k i ^ n dan den ptiai i n c h them liogc lioan nhpp d y phong giam gia hang ton kho:

05- I lu i t ' v a c a c khoan phai thu Nha nuffc

- T h u e thu nh^p doanh nghiep

- T h u e xuat , nhyp khau

- T h u e thu nhap ca nhan

- C a c khoan k h a c phai thu Nha nirdc;

- T h u e G T G T dau vao

- C a c khoan (hue khac phai ihu Nha nuoc

06- P h a i thu d a i han

- P h a i thu d a i han n^i h ^

- C h o v a y dai hpn ngi bg

- P l i a i thu dai han ngi bg khac

- Pha i thu dai han ngi bg FOl

- Pha i thu d a i han ngi bp F02

- Phai thu da i hgn ngi bg F03

C o n g

- P h a i t h u d a i han k h a c

- K y c[uy, k y cirgc dai han

- C a c khoan t icn nhan u \c

- C l i o v a y kluSng co lai

- Phai thu da i ban khac

C o n g

07 - T a i san ngan han k h a c

-t T a i s an ngan iian khac

C g n g

(5,880,068,226)

(1.181,993)

377,638,832

23,307,836.411

17,804,225,024

1.557.597.417 1,642,499,200

1,557,597,417 1,642,499,200

4 ,701 .649 ,734

4,701,649,734

1 ,806.440,894

1,806,440,894

08- T a n g g iam tai san co d in h hfru hinh

K h ( j : i n m n c N h i i c i i a , v a t k ien

t rue Max nioc thief bj

P h u o n g ( ien v a n t a i .

t r u y c n d a n

f h i c t In d u n « c u . . , . -'. ' , < a \u n a m , sue v a i CIMI san p h a m

<|uan l> T S < f) h i n i h i n h kh : ic Tong cong

N g u y e n gi; i T S C 1)

S o d u d a u ky 56.254.634.233 !72..382.7.33,727 8.564.138 ,080 1.972.4 74.791 239.173.980 ,831

- T a n g khac 5 ,235.877.142 5,235,877,142

- C h u y e n sang bal

donu sai l duu tir

- T i i a n l i l y . nhinTiig 1.117,799.819 1,117.799.819

- G i a m khi ic

S o cuoi k \ 56 .440 ,452 .233 176.544,1.36.050 8.564,138.080 1.972.474.791 243.521.201.154

G i a I r i hao m o n Uiy

S o dir dim k y 28,670,0.36,026 137.951,555,931 7.177,658.631 1,790,684,002 175,589.934.590

- K l i i u i hao t rong nam 622 .813 ,791 3.337,907,95 1 123,293,520 18,327,528 4,102,.342,790

- T a n g khac 1,646,666,696 1,646.666.696

- C h u y e n sang bat

dong sai l dau t u

- T h a n h ly , nhuong 1,111,009,231 1,1 11,009.231

- G i a m khac

S o cuoi k y 29 ,292 ,849 ,817 141,825,121,347 7,300,952,151 1,809.01 1,530 180,227,934,845

G i a tr i con lai

- " la i nga\ dau nam 27 ,584 ,598 ,207 34 ,431 ,177 ,796 1.386,479,449 181,790,789 63,584,046,241

- T a i ngay cuo i nam 27 ,147 ,602 ,416 34 ,719 ,014 ,703 1.263,185,929 163.463,261 63,293,266,-309

- G i a tri con la i cuoi nam c i ia T S C D hiru hinh da diing de the chap, c a m co dam bao cac khoan vay:

- N g u y e n gia T S C D cuoi nam da khau hao hc l n l i img van con sirzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA d\mg.

- N g u y e n gia T S C D cuoi nam cho lhanh ly :

- C ; i c c a m ke i \ \ i t ;c mua, ban T S C D hiru hinh co gia tri Icrn trong tmrng l a r

- C a c t l iay doi khac \ T S C D hiru hinh;

0 9 - T a n g g i a m tai san co d inh thue tai ch inh

P h u i m g t ien

K h o ; i n m u c M a y nioc thiet hi \ a n tat. t r m e n T h i e t hi d u n g c i i q u a n ly

d a n

T S ( 1) h i i u h i n h k h a c 1ong cgng

N g u y e n g i a T S C t )

S o d u diiu k y 25 ,400 ,508 ,240 25.400.508,240

- T h u e tai c h i n l i i rong nam

- M u a lai T S C D thue tai c h i n h

- T a n g khac

- T r a Uii TSCD ihuc tai eh inh

- G i a m khae 6 ,523,000,142 6 ,523.000,142 '

S o CUOI k \ 18.877,508,098 18,877.508,098

G i a t r j hao m o n luy ke

S o d u dau k> 6 .446,169.267 6.446.169,267

- K h a u hao trong nam 784 .596 .121 784.596,121

- Nhia lai 1 S C i ^ ihue lai ch inh

- T a n g khac

- T n i Lu rsCD thue lai ch inh

- G i a m khac 2 .054,591,696 2,054,591.696

So CUOI k y 5 ,176,173.692 5,176,173,692

* Tien iliue phat sinh ihem duac ghi nlign id chi phi trong nam:

* Cdn cu de xac djnh tien tiiue phat sinh them:

* i-)ieu ichodn gia han thue hoac quyen duac mua lai san:

10- T a n g o i a m ta i s an co d i n h v 6 h i n h

K h o a n m u c Q u y e n six d u n g d a t i i . i . .1.1 N h a n h ieu h a n g I B a n q u y e n , b a n g s a n g che ^ ,* P h a n m e m m a y t i nh

N g u y e n g i a T S C D

So du- dau k y

- M u a trong k y

- T a o ra tir npt bg doanh

nghi?p

- T a n g do hgp nhat k inh

doanh

- T a n g khac

- T h a n h ly , n h u g n g ban

- G i a m khac

So cuoi k y

G i a t r j hao m o n l u y k c

So d u dau k y

K h a u hao t rong n a m

T a n g khac

I hanh ly , nhugng ban

G i a m khac

.6 cuoi ky

<tia tr j con l a i

- I ai ngay dau nam

- I'ai ngay cuo i nam

2 ,889 ,589 ,140

2 ,889 ,589 .140

2 ,889 .589 .140

2 .889 .589 ,140

i D v 6

hinh \g cgng

1,317,465,482 4 .207,054,622

1 ,317,465,482[

j 349,018,7361

65 .873 ,2741

414,892.010

968,446,746

902,573,4721

* Thuyei minh so lieu va giai trinh /didc:

11- C h i p h i x a y d u n g co' b a n do" dang

- ' i ong so c h i phi X D C B d a dang:

I r o n g do ( N h i h i g cong (r inh I an ) :

-t- C o n g tr inh

C u o i n a m O a u n a m

61.931.809.500 23,716,624.717

12- T a n g g i a m h a l d m i g ,s;tn d a n lu"

k h n a n m u c 'n

N g u y e n g i a ba t d o n g san d a u tu-

- Q u y e n sir dung dat

- Nha

- Nha va a u v e n sir duiiu dat . i

So d a u n a m l a n g t r o n g n a m G i a m t rong n a m S o cuoi n a m

G i a ( r i hao m o n luy k c

- Q u y e n sir d^ng dat

- N h a

- N h a va q i iyen s u d^ng dat

- C a s a hg l ang

G i a t r j c o n l a izyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA B D S d a u t u

- Q u y e n sir d im g dat

- N h a

- N h a v a q u y e n s u dung dat

- C a s a ha tang

* T h u y e t m i n h so h?u va giai t r inh l ihac: zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA

* Thuycl minh so hen ra giai irinh khac:

13- C a c k h o a n d a u tu* ta i c h i n h diti h a n

a. D a u t u vao cong ty con

- L i do thay doi v a i t inig khoan dau tu/loai co phieu c i i a cong ty con

+ V e so lu(7ng (doi v a i co ph icu)

+ V e g i a tri

b. D a u t u \ a o cong l> lien doanh. lien ket

- L i do thay doi \ 6 i t img khoan dau tir/loai co phieu ci ia cong ty l ien doanh lien ket

+ V e so Iugng (ddi v a i co phieu)

+ V e gia tri

c. D a u t u dai han khac

- D a u ( u CO phieu

- D a u t u trai phicu

- D a u t u tin phieu . ky phieu

- C h o v a y d:ii han

- L i do thay doi vo i t img khoan dau tu/loai cci phieu. irai phieu

^ V e so hrgrng (doi vo i co phieu, trai ph icu}

+ V e g ia tri

14- C h i p h i t r a t r u o c d a i h a n

- C h i phi lhanh lap doanh nghiep

- C h i phi nginen c i r u co gia t i i Idn

- C h i phi c i io ;.:i.u doan m e n khai khonu dii l ieu chuan ghi nhan la T S C D \o huih

- ("hi phi n a tnrac dai han khac

C o n g

15- \y v a n<y ngan han

C u o i n a m

So lu-QHg G i a tri

D a u nam

So iugng G i a t r j

C u o i nam D a u nam

43 .2 .M.M2 ,706

43,2.14.142,706

4 2 . f o ] M • ''t.-^

4 2 . 6 5 1 . S I 7 . 9 I 5

28,483,730,001 51,079,249,088

16- T i m e va c a c khoan [thai nyp nha n u a c

- T h u e gia tri gia tang

- 'I'liuc tieu thu dac biet

- Thue xuat, nhap l<liau

- Thue thu nhap doanii nghiep

- Thue thu nhap ca nhan

- Thue tai nguyen

- Thue nha dat va tien thue dat

- C a c logi thue khac

- C a c klioan phi, le phi va cac khoan phai ngp khac

C i j n g

11- C h i phi pha i tra

- T r i c h truac chi plii tien lucmg trong thai giau ngiii phep

- C h i phi sira chua Ion T S C D

- C h i phi trong thai gian ngung kinh doanh

- C h i phi phai tra_ Lai tien vay

- C l i i phi phai tra CHi phi kicm to<in

- C t l i ptli phai Ira Tr ich t rudc chi [ihi tien c a m nlian \ i e n

C o n g

18- C a c khoan phai Ira, phai ngp n^an han

- C'iic khoan phai tni cho nguo'i han

C o n g

- Nguoi mua tra ticn t ruoc

C o n g

- C i i c khoan phai tra , phai n9p ngiin han khac

C<}ng

19- Phai tra dai han noi bg

- Va%' d;ii ban noi lio

- Phai tni dai ban luii bo F !

- P h i l 11 a dai Iian ^ , ^ l ho 1̂ 2

- I'hai I ra dai han noi bo F,3

- l^liiii tra dai ban noi bb khac

C o n g

20- V a y va ng- dai han

1,181,993

5,880,068,226

(377,638,832)

5,205,360,192

(269,875,250)

1,684,393

5,503,611,387 4,937,169,335

135.329,045

305 .149 .258

440,478,303

252.378.093

185.711.249

4 3 8 , 0 8 9 J 4 2

23.7S8.4.36.502

23,788,436,502

13.052 724.551

13,052,724,551

205,368,779

205,368,779

141.704.358

141,704,358

21,740,092,004

21,740,092,004

42,281,901,094

42,281,901,094

- C a c khoan ngr thue tai c h i n h

Th6zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA"i han

N a m nay N a m truwc

Th6"i han T o n g khoiin lhanh loan ticn thue la

ch inh

i a

tie

n

1 r a ng- goc l ( n i " khoan (hanh loan lien thue tai .,, , .i . . . , .

1 ra lien lai thue c h m h

I r a ng- goc

T i r 1 nam tra xuong

Tren 1 nam den 5 nam

Tren 5 nam

2 1 - T i i i san thue Ihu nhap hoan lai v;i thue thu nhap hoan lai phai tra

a - T a i san thue thu nhap hoan la i :

- T a i san thue thu nhap hoan lai liC-n quan den khoan chenh li-ch lam thai dugc khau trir

- T a i san thue thu nhap hoan lai lien quan den khoan io t inh thue chua sir dung

- T a i san l l iue thu nhap hoan lai l ien quan den khoan u u dai l inh thue chua sir dung

- K h o a n hoan nhgp la i san thue thu nhap hoan lgi da dugc ghi nhgn tir cac nam tnrdc

T a i san thue thu nhap hoan lai

b - T h u e thu nhap hoan lai phai tra

- T h u e thu nhyp hoiln lai phai i ra phai sinh tir eac khoan ehenli lech lam thai chju thue

- K h o a n hoan nhap thue thuzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA nh^p luian lai phai (ra da duge ghi nhan tir cac nam tn rac

- T h u e thu nhap hoan lai phai tra

C u o i n a m

5,406,558,227

5,406.558,227

D i i u nam

4,597,282,799

4,597,282,799

22- \ 'on chi i so' hii'u

a- B a n g doi chicu hien d{)ng ci ia vtin chu sd' h u u

S o du' dau n a m truo'c

- T a n g von trong nam t ruac

- L a i t rong nam tnrdc

- '1 ang khac

- G i a m von trong nam trudc

- L 6 trong nam tnrdc

- G i a m khae

S o du d a u n a m nay

- T a i i u vdn ( rong nam nay

- 1 .ai (rong nam nay

- i ang khac

- C i a n i von ( rong nam nay

- I o ( rung nam nay

- G i a m khac

S o du- cuoi n a m nay

\n d a u tu -c i i a c h i i so" h i i i i < o [ ihieu quy j C h e i i J i lech [\a hoi doa i C o ph ieu qu> T h a n g d u von co

205,400,000,000 (600,000,000)

205,400,0(t0.000 (600,000,000)

205,400,000,000 14,907,569,048

phan Q u y k h a c L o i nhuan sau thue

14,907,569,048 (600,000,000) 94,625,673,463 114,450,598,016

14,907,569,048 (6no.O00,(K)0) 94,625,673,463

94,625,673,463

146,162.734,883

70.790.992.262

216,953,727,145

- V o n gop c i i a cac doi l i rgng kl iac

C g n g

* G i a tri trai phicu da c i i i iyen l l ianh co phieu Irong nam

* S o iugng C O phicu quy:

c - C a c g iao d jch ve v o n v o l cac c h u sff h u u v a p h a n phoi co h i e , c h i a Ig-i n h u ^ n

- V o n dau t u c i i a ch i i s d huu

+ V o n gop dau nam

+ V o n gop tang trong nam

+ V o n gop g iam trong nam

+ V d n gop cuoi nam

- C o tuc, IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA«7i nluian da c l i i a

d - C o t u c

- C d tuc da cong bo sau ngay ket thue k y ke toan nam:

+ C d tuc da cong bo tren cd phieu phd thdng:

+ C d tuc da cdng bd tren cd phieu i m dai:

- C d tire c i i a cd phicu i m dai luy ke c h u a dugc ghi nhgn;

d - C d p h i e u

- So Iugng C O phicii dang ky phat hanh

- S o Iugng C O phieu d;i ban ra cdng chi ing

+ C d phieu T>iid thdng

+ C d ph icu uu dai

- S d Iugng c d phieu duoc mua lai

+ C d ph icu pho thdng

+ C d phieu iru dai

- S o Iugng c d phiC'u dang k m hanh

+ C d ph i eu phd ihdng

+ C o pi l i e u uu dai

* Menh gia cd phieu dani! k m hanh:

f - C a c q u y c u a d o a n h n g h i e p :

- Q u y dau l u phai trien

- Q u y d u pl iong lai c i i i n i i

- Q u y khac l luigc \ d i i chu sd huu

* M u c d i ch t r i ch lap va s u d y n g cac quy c u a doanli ngluep

205 ,400 ,000 .000 205,400,000,000

205,400,000,000 205,400,000,000

N a m n a y

205 .400 ,000 ,000

205 ,400 ,000 .000

C U O I n a m

N a m nay

23 - Nguon kinit phi

- Nguon knih phi dirge cap Irong nam

- C h izyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA s\t nghiep

- Nguon kinh phi con \ai cuoi nam

24- T a i san thue ngoai

(1) - G i a (r i tai san thue ngoai

- T S C D thue ngoai

- T a i san khac (hue ngoai

(2) - T o n g so tien (hue toi (hieu (rong tuorng lai cua hgrp dung Ihue hoa( dgng tai san khong huy ngang Iheo cac thoi han

- T ir I nam tra xuong

- TrenzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA 1 nam den 5 nam

- Tren 5 nam

V I - T h o n g tin bo sung cho c a c khoan m y c Ir inh bay trong Hao cao k c l qua ho^t dgng k inh doanh

25 - T o n g doanh thu ban hang va cung cap dich vu ( M a so 01 )

- Doanh ihu ban hang

Trong do:

- Doanh tlui ihuan ban hang hoa

- Doanh ihu thuan ban ttianh pham

- Doanh ihu tluian ban hang ngir nghiep

- Doanh thu thuan ban hang nong nghi?p

- Doanh thu khac

- Doanh ihu npi bp

- Doanh tiiu ban hang hoa npi hp

- Doanh tliu ban hang gia cong npi bp

- Doanh thu cung cap dich vii

- Doanh thu hgp dong xay d^mg CDdi \ 6 i doanh nghiep cohoai dong xay lap)

-t Doanh thu ciia hgp dong xay dvnig dirge ghi nhan trong ky:

r<ing doanh thu luy ke ciia iKtp dong xay d^mg dugc ghi nhan <ten thai diem lap bao cao tai ehinh

Cgng

26 - ( ac khoan giam triV doanh ilui ( M a so 02)

I rong do

- Chie l kliau thuong mgi

C u o i ky

129 ,748 ,228 ,190

Dau ky

134.998,836,371

129 ,748 .228 ,190 1.34.998.836,371

- T i m e G T G T phai mip (phircrng phap ln,rc l i c p )

- T h u e t ieu t hy dgc bi?t

- T h u e xuat k h a u

27 - G i a v o n h a n g b a n ( M a sozyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA 11)

- G i a v 6 n c u a hang hoa da ban

- G i a v o n c u a lhanh pham da ban

- G i a von c u a d ichzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA v\i da cung cap

- G i a tri con lgi , c h i phi nhirgng ban, thanh ly cua B D S dau tu da ban

- C h i phi k i n h doanh Bat dpng san dau t u

- H a o hi i t , m a t mat hang ton kho

- C a c k h o a n c h i phi vugt muc hinh thuong

- D u phong g i a m gia hang ton kho

C y n g

- k a i tien g u i , t ien cho vay

- L a i dau t u t ra i phieu, ky phieu, tin phieu

- C o tuc , I g i nhugn dugc chia

- L a i ban ngoai te

- L a i chC'nh l ech ty gia da ihuc hicn

- 1 ai chenh l e c h l y gia chua ihue hien

- l a i ban h a n g i r a cham

- Doanh thu lioat dgng lai ch inh khac

{ ong

29 - C h i p h i t a i c h i n h ( M a so 22)

- L a i t ien v a y

- C h i v e boat dgng dau t u nuia ban chung khoan

- L o thuan do danh gia hu ciic khoan co goc ngogi l ? cuoi ky

- L 6 do ban c a c khoan dau tu tai c l i i nh ( H o a n nhap d u ph6ng)/du phdng giam gia clu'nig khoan k inh doanh

- C h i phi l a i ch inh khac

C d n g

30 - C h i p l i i t l u K ' Ihu nhap d o a n h nghit-p hit'n hnnh ( M a sd 51 )

- Ch\i thue thu [ilia[) doanh ngiin-p linli i ren liui nlia[i c i i iu ihuc nam hicn liaii i i

- D i e u ch inh c h i phi l i iuc ihu nhap doanh nghiep cii:; cac nam i rudc vao chi [liii i lu ic thu nhap hien hanh nam nav

- T o n g chi ph i thue i lui nhap doanh nghiep iiion hanh

C g n g

73,360,342,722 74,378,049.406

73,360,342,722

208,550,219

103,825,040

27,296,462

339,671,721

679,343,442

772,989,034

(83,659,077)

20.736.049

282.531

710,348,537

74,378,049,406

698.246.832

106,449,010

171,136.428

121.371.117

1 ,097,203.387

2,067,285.978

333,054,049

232,056,971

529,991,531

3 ,162 ,388 .529

4,151.266,122

4.151,266,122

4,140,529.288

4,140,529,288

- C h i phi Ihuc thu nhapzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA doimh nghiep hoan igi phai s inl i tu vice lioan nliap lai san ituic thu nhgp noan i ^ i

- C i i i phi thue thu nhap doanh nghipp hoan lai phat sinh tir cac khoan chenh lech lam thai phai ch iu thue

- Thu nhap thue thu nhap doanh nghiep hoan lai phat sinh tir cac khoan chenh lech lam tha i dugc khau trir

- Thu nhap l i iue thu nha | i doanh nghit^p hoan lai phat sinh tir cac khoan 16 l inh ihue \ ini dai thue chua sir dgng

- Thu nhap time ihu nhap doanh nghiep hoan lai phai sinh tu \ 'iec hoan nhap time ihu nhgp hoan iai phai tra

- T o n g c h i phi thue tliu nh^p doanh nghipp hoiin lgi zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAC g n g

(96,777,731)

(96,777,731)

32 - C h i ph i san xuat, k inh doanh theo yen to

- C h i ph i nguyen l ieu , vgt l ieu

- C h i ph i nhan cong

- C h i ph i k h a u hao lai san co dinh

- C h i ph i d i c h vg mua ngoai

- C h i phi k h a c bang l ien

C g n g ;

53,033.909,862 I

18,661.723,478 I

4,949,232,185 1

5.279,549,839 j

12,435,741,732 ;

94,360 ,157 ,096!

33 - C h i ph i ban hang

- C h i phi i m m g

- K i u i y e n m a i

- \ ' a n c h u \ e n

- C\u phi bang l ien khac

1,317,732,040

4.651,109,653

678.754,242

2.910.222,648

9,557,818,583

34 - C h i | ) h i q u a n K d n a n l i ngh iep

- i . u a n g

- C h i phi khau liao

- C h i phi d i ch vu mua ngoai

- C h i ph i thue xe

- C h i phi thue van [ihong

- C h i phi t u \'an

- C h i phi bang l ien khac

( 'gng

1 h u i i g t i n ho sung cho cac k h o a n ni i ;*- t r i n h hay t rong IJiio cao l u u c h u y e n r ien te

4,819,950,035

410987196

80,983.060

478,322,269

523,177,365

211,155,000

4,917,420,866

11,441,995,791

3 5 - C a c ii ia. t d i c h k h o n g h J n g t ien a n h h u d n g d^n bao cao l u u chuyen l i e n te v a cac k h o a n tien do d o a n h uuhit-p n a m giu' nhini-z khoii<: d u o c su

d u n g

a - M u a t a i s an hang e a c h n h a n cac klutan no l ien q u a n t r u e tiep hoac (hong q u a nghiep v u cho thue tai c h i n h :

- M u a doanh imhiep thong qua phat hanh co phieu:

- C h u y e n ng thanh von ch i i s a hiru:

- Phan gia tri nuia hoac tlianh ly dugc lhanh loan hang ticn va cac khoan tutnig duang l ien ;

- So tien \ cac khoan tumig duong tien ihi,rc co trong cong l y eon hoac don \ kinh doanh khae dtroc nnia hoac thanh ly ;

- P l ian g ia tri tai san ( T o n g ligp theo tinig loai tai san) va ng phai tra khong [iliai la l ien va cac khoan tuong dir<mg ticn trong cong ty con hogc dcm v i

k inh doanh khac dirge mua hoac thanh ly trong ky.

c - T r i n h bav gia tri va ly do cua cac khoan ticn v i i tuong dumig lien Ion do doanh nghiep n a m gifr nhimg khong dircrc s i r dung do co s»r ban che

c i ia phap lua i hoac cac rang buoc khac ma doanh nghiep phat ihuc hicn

V I I I - Nhu'ng thong tin k h a c

1- N h u n g khoan n g l i e m tang, khoan cam ket va nhihig thong tin l a i ch inh kl iac :

2- N h u n g s u k i en phai sinh sau ngay ket thiic ky kc loan nam:

3 - T h o n g tin ve cac ben l ien quan:

4- T r i n h bay la i s:in, doanh l l i u . ket qua ki i ih doanh iI ico hg phyn (theo ITnh \ u c k m h doanh hoac khu \c dia l y ) theo quy dinh ci ia Chuan muc kc loan so

28 " B a o cao bg ph^n"(2) :

5- T h o n g tin so sanh (nh i ing thay doi ve thong tin trong bao cao tai chinh c i i a cac nien dp ke loan t ruoc) :

6- T h o n g tin \ hoat dpng l ien tuc:

7- N h i h i g (hong tin khac. ( 3 )

t nanzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA trir(Vna

Lap ngay .25: thdng .J.^. nam AJt'X'X.

C T . H D Q l