I I'...BanTong Giam doc Cong ty chiu trach nhi~m ve vi~c I~p, trlnh bay trung thl,lCva hc;1PIy bao caotai chfnh cuaCongty theo chuan ml,lc ketoan, che dOketoan doanh nghi~p Vi~t Namva

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CONG TY CO PHAN DAY CAP DII;N VII;T NAM-Baa cao tai ehfnh da thl'Q'ekiim toan eho nam 2014

Ket thue ngay 31 thang 12 nam 2014

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CONG TY CO PHAN DAY CAP DI~N VI~T NAM70-72 Nam Ky Khdi Nghia, Qu~n1, TP.HCM

MUC lUC. .

NOI DUNG TRANG

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Bang can doi ke toan 7-9 "~

:,01-~Bao cao ket qua heat dong kinh doanh 10-10 CON

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Bao cao IlAJchuyen tien t~ 1 vu11-12 -lINi

Ban thuyet minh bao cao tal chfnhKif

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CONG TY CO PHAN DAY CAP DI~N VI~T NAM70-72 Nam Ky Khai Nghia, Qu?n1, TP.HCM

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BAD CAD CUA BAN TONG GIAM DOCBan TOng giam dO'cCong ty COphan Day cap di~n Vi~t Nam trlnh bay Bao cao tai chfnh narn2014 cua Cong ty, ket thuc ngay 31 thanq 12 nam 2014.

Cong ty COphan Day cap di~n Vi~t Nam (sau day gQi tat la Cong ty) dUQchoat dong theo Giaychung nMn dang kY doanh nghi~p, ma sO'doanh nghi~p 0300381564 dang ky thay dOi Ian 2nqay 11 thang 9 narn 2012 voi vO'n dieu I~ la 249.599.920.000 dong, dang kY thay dOi Ian 4ngay 26 thang 6 narn 2014 voi vO'n dieu Ie la 288.000.000.000 dong do PhOng dang kY kinhdoanh-So Ke hoach va Dau fu Thanh phO'Ho Chi Minh cap.

Ngu'O'id~i di~n theo phap lu~t ella Cong tV:TOng giam dO'c.Try sO' ella Cong ty : 70-72 Nam Ky Khai Nghia, phuong Nguyen Thai Blnh, Qu?n 1, Thanh

phO'Ho Chf Minh

Bi~n thoal : (08) 38 299 443 - (08) 38 292 971 Fax: (08) 38 299 437

Heat dOng chinh ella Cong ty la:

• San xuat mua ban day cap di~n, khf cu dien, v?t lieu ky thu?t dien, san pham tU kim lo?imau, thiet bi phU tung may mac va V?t tu cac lo?i;

• Kinh doanh nM a;

• Dau tu, xay dl,fng van phong cho thue.Cae sl/ ki~n sau ngay klft thue ni@n dO tai ehinhSau ngay ket thUc nien do tai chfnh 2014 den ngay I?p Bao cao tai chfnh khong co sl,f kien batthuong nao xay ra.Cting ty hi~n eo 03 Xi nghi~p va 02 ehi nhanh ho~t dOng theo Quye't djnh sti' 04/QD-HDQTella HOi dong quan trj ngay 28/08/2007 va 01 Cong ty eon, cy th!:Xi nghi~pTan A- Ma chi nhanh: 03000381564-001- Dia chi : 209 Kinh Duong Vuong, Phuong 12, Qu?n 6, Thanh phO'Ho Chf Minh- Di~n tho?i : (08) 38 776 104 Fax: (08) 38 754 188

~~",P.;TV'1Hliu HnI vlKE'TI

,t TOANAM-/c~

Xi nghi~p Thanh My- Ma chi nMnh: 0300381564-002- Dia chi: KCN Bien Hoa 1, duong sO'1, phuong An Blnh, Thanh phO'Bien Hoa, tinh Dong Nai- Di~n tho?i : (0613) 836 165 Fax: (0613) 836 444

Xi nghi~p Long Bien- Ma chi nhanh: 0300381564-003- Dia chi: KCN Bien Hoa 1, duong sO'1, phuong An Blnh, Thanh phD Bien Hoa, tinh Dong Nai- Dien tho?i : (0613) 836 200 Fax: (0613) 836 452

2

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CONG TY CO PHAN DAY CAP DI~N VI~T NAM70-72 Nam Ky KhOiNghia, Qu~n 1, TP.HCM

Chi nhanh Mien Trung- Ma chi nhanh: 0300381564-009- E>iachi: E>uongso 02, KCN Hoa Cam, Qu?n C~m L~, Thanh pho E>aN~ng- E>i~nthoal : (0511) 3 611 627 Fax: (0511) 3 611 647

Chi nhanh Mien Bac- Ma chi nhanh: 0300381564-007- E>iachi: 52 Le Dal Hanh, Qu?n Hai 8a Trung, Thanh pho Ha Noi- E>i~nthoal : (04) 37 346 846 . Fax: (04) 37 346 813

COng tv con: COng tv TNHH MTV Cadivi Dong Nai (GQi tat 13 Cadivi Dong Nai)- E>iachi: E>uongso 01, Khu Cong nghi~p Long Thanh, Xa Tam An, Huy~n Long Thanh, TinhE>ong Nai

- Von dieu I~ : 100.000.000.000 dong do Cong ty dau nr 100% von.Gadivi E>ongNai duoc thanh I?p va hoat dong theo Gia'y chang nhan dang ky doanh nghi~p so3603058326, dang kY Ian dau ngay 11/6/2013. Tuy nhien, den thai di~m 01/7/2013, Gong ty moig6p von dau nr VaG Cadivi E>ong Nai va Cadivi E>ong Nai se chfnh thac heat dong W ngay01/7/2013.HOi dong quan tr] COng tvThanh vlen Quoc tich Chac vu 80 nhlam W- Dng Nguyen Hoa CUdng Vi~t Nam Chu tlch 18/04/2012- Dng Hoang Nghia E>an Vi~t Nam Ph6 chu tlch 18/04/2012- Dng Nguyen Loc Vi~t Nam Thanh vien 18/04/2012- Dng E>oanHoai Thanh Vi~t Nam Thanh vien 18/04/2012- Dng Le Quang E>inh Vi~t Nam Thanh vien 17/04/2013Ban T6ng giam doc COng tvThanh vien Quoc tich Chac vu 80 nhiem tU Man nhiem W- Dng Nguyen Loc Vi~t Nam TOng giam doc 01/9/2012- Dng Nguyen Dung Vi~t Nam Ph6 tOng giam doc 19/4/2012 01/01/2015- Dng Le Quang E>inh Vi~t Nam PM tOng giam doc 19/412012- Dng Nguyen Trung Truong Vi~t Nam Ph6 tOng giam doc 01/8/2014

Ban kiim soat :Thanh vien Quoc tich Ghac vu 80 nhiem W Man nhiem tU- Dng Phq_mTuan Anh Vi~t Nam Truong ban 18/04/2012- Dng Ngo Quang Hung Vi~t Nam Thanh vien 18/04/2012- Ong Du Vinh Hong Quan Vi~t Nam Thanh vien 18/04/2012Klr toan tntO'ngDng Va Huu Luy~n Vi~t Nam 01/09/2012Kiim toan vienGong ty TNHH Dich vu Tu van Tai chfnh Ke toan va Ki€m toan Phfa Nam (AASCs) dUOcchi dinhlam cong tac ki~m toan cho Cong ty.

3

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CaNG TY CO PHAN DAY CAP DII;N VII;T NAM70-72 Nam Ky Khdi NghTa,Ouan 1, TP.HGM

COng bO' trach nhi~m clla Ban T6ng giam doc trong vi~c I~p bao eae tai chfnhBan Tang giam doc Gong ty chlu trach nhlern ve vi~c I?p BaDCaDtal chfnh phan anh trung thuc,hOp Iy tlnh hlnh tal chfnh, ket qua heat dong kinh doanh va tlnh hlnh IliU chuy~n tien t~ cua Gongty trong narn. Trong qua trlnh I?p BaD CaDtai chfnh, Ban Tang giam doc Gong ty cam ket datuan thu cac yeu cau sau:

• Chon Il,(acac chfnh sach ke toan thfch hop va ap dung cac chfnh sach nay mot each nhatquan:

• Dua ra cac danh gia, du dean hop Iy va than tronu:• cac chuan rnuc ke toan dUOctuan thu, khong co nhung ap dung sai I~ch den muc can phai

duoc cong bo va giai thfch cho baDCaDtai chfnh nay; nhung noi dung can thuyet minh dadUoc trlnh bay trong phan Ban thuyet minh BaDCaDtai chfnh;

• L?p va trlnh bay BaDCaDtai chfnh tren co sb tuan thu cac chu§n ml,(c ke toan, che do ketoan va cac quy dinh co lien quan hi~n hanh;

• Vi~c I?p cac BaDCaDtai chfnh dl,(atren Cdsb hoqt dong kinh doanh lien tuc.Ban Tang giam doc Gong ty dam baD rang cac sa sach ke toan dUoc IliU giu d~ phan anh tlnhhlnh tai chfnh cua Gong ty, vDi muc dO chfnh xac hOp Iy tqi bat ky thai di~m nao va dam baD~~rang BaDCaDtai chfnh tuan thu cac quy dinh hi~n hanh cua Nha nUDc;dong thai, co trach nhi~ ~:;/; TRAC

trong vi~c dam baD an toan cho tai san cua Gong ty va thl,(C hi~n cac bi~n pMp thfch hOp d~ i TAi~~ngan ch?n, pMt hi~n cac hanh vi gian I?n va cac vi phqm khac. ~ VA

c;.., P1Ban Tang giam doc Gong ty cam ket rang BaDCaDtai chfnh da phan anh trung thl,(Cva hOp Iy ~-'VI

tlnh hlnh tai chfnh cua Gong ty tqi thai di~m 31 thcing 12 nam 2014, ket qua hoqt dong kinh -doanh va tlnh hlnh luu chuy~n tien t~ cho nam tai chfnh ket thuc cung ngay, phu hOp vDi h~thong Ke toan Vi~t Nam va tuan thu cac quy dinh hi~n hanh co lien quan.

TP. H6'Chf Minh ,ngay 16 thang 03 nam 2015

4

,,' , , ,,' , , ~ ., ,CONG TY TNHH DICH VU TV VANTAl CHINH KE TOANVA KIEM TOAN PHIA NAMSOUTHERNAUDITINGAND ACCOUNTINGFINANCIALCONSULTINGSERVICESCOMPANYLIMITED (AASCS)

SO:AJ57t IBCKTITC, , ~ , A A

BAD CAD KIEM lOAN DQC L~PvB' Baa ceo tili chfnh cva Gong ty Go?ph8.'nDay cap diQn ViQtNam

Gho nam te! chfnh kef thuc ngfly 31 thang 12 nsm 2014.

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Kfnh gui: CODONG, HOI DONGQUANTR! VA BAN TONG GIAM DOCA _? ~ _ , .... _

CONGTY CO PHAN DAY CAP DII;N VII;T NAM

Chung toi da ki~m toan bao cao tai chfnh kern theo cua Cong ty Co phan Day cap di~n Vi~tNam (sau day goi tat la Cong ty), dllc;1cI~p ngay 16/03/2015, tlJ trang 07 den trang 44, baogam Bang can doi ke toan tat ngay 31/12/2014, Bao cao ket qua heat dong kinh doanh, Baocao IlIUchuy~n tien t~ cho narn tai chfnh ket thuc cung ngay va Ban thuyet minh Bao cao talchfnh.

Trach nhi~m cua Ban T6ng Giam doc

Ban Tong Giam doc Cong ty chiu trach nhi~m ve vi~c I~p, trlnh bay trung thl,lCva hc;1PIy baocao tai chfnh cua Cong ty theo chuan ml,lc ke toan, che dO ke toan doanh nghi~p Vi~t Nam vacac quy dinh phap Iy c6 lien quan den vi~c I~p, trlnh bay bao cao tai chfnh va chiu trachnhi~m ve ki~m soat noi bOma Ban Tong Giam doc xac dinh la can thiet d,~dam bao cho vi~cI~p va trlnh bay bao cao tai chfnh khOngc6 sai s6t trong yeu do gian I~n ho~c nham Ian.

Trach nhi~m cua Ki~m toan vien

Trach nhi~m cua chung toi la dlla ra y kien ve bao cao tai chfnh dl,la tren kEnqua cua cuocki~m toano Chung toi da tien hanh ki~m toan theo cac chuan ml,lC ki~m toan Vi~t Nam. Cacchuan ml,lc nay yeu cau chung toi tuan thu chuan ml,lC va cac quy dinh ve d?o duc nghenghi~p, I~p ke ho?ch va thl,lChi~n cuoc ki~m toan d~ d?t dllc;1csl,l dam bao hc;1PIy ve vi~c Ii~ubao cao tai chfnh cua Cong ty c6 con sai s6t trong yeu hay khong.

Cong vi~c ki~m toan bao gam thl,lc hi~n cac thu tl,lCnham thu th~p cac bang chung ki~m toanve cac so Ii~u va thuyet minh tren bao cao tai chfnh. Cac thu tl,lCki~m toan dllc;1cIl,lachon dl,latren xet doan cua ki~m toan vien, bao gam danh gia rui ro c6 sai s6t trong yeu trong bao caotai chfnh do gian I~n ho~c nham Ian. Khi thl,lc hi~n danh gia cac rui ro nay, ki~m toan vien daxem xet ki~m soat noi bo cua Cong ty lien quan den vi~c I~p va trlnh bay bao cao tai chfnhtrung thl,lc, hc;1PIy nham thiet ke cac thu tl,lC ki~m toan phu hc;1Pvdi tlnh hlnh thl,lc te', tuynhien khOng nham ml,lCdfeh dlla ra y kien ve hi~u qua cua ki@'msoat noi bO cua Cong ty.Cong vi~c ki~m toan cOng bao gam danh gia trnh thfch hc;1Peua cac chfnh sach ke toan dllc;1eap dl,lng va trnh hc;1pIy cua cac lIdC trnh ke toan cua Ban Tong Giam doc eOng nhll danh giavi~c trlnh bay tang th~ bao cao tai chfnh.

I ChOngtoi tin tllong rang cac bang chung ki~m toan ma chung toi da thu th~p dllc;1cla day due' 0~e«''Q , dlbWa~hc;1Plam CdSOcho y kien ki~m toan cua chOng toi.mS Alliance 29VoThi SauStreet, District 1, HoChi Minh City1"rJ. u",\,,<;~\,«,~ 5 Tel: (08)38205944- (08)38205947- Fax: (08)38205942

ePendent Legal Et />'CcO Email: [email protected] Website:www.aascs.com.vn

:)11;

SNGIHIEMIJU Tr'IH ~IEM,fAN

Y kien ciia kiem loan visn:

Thea '1 kien chung toi, xet tren khia canh trong yeu, Baa cao tal chlnh da pMn anh trung thl,lCva hQp 1'1,tren cac khla canh trong yeu tlnh hlnh tal chlnh cua Cong ty co phan Day cap di~nVi~t Nam tal thai di~m 31 tMng 12 narn 2014, cOng nhu ket qua hoat dong sa-n xuat kinhdoanh va tlnh hlnh lvu chuy~n tien t~ cho nam tai chtnh ket thuc cDng ngay, phD hOp voichuan rnuc ke toan, che dO ke toan doanh nghi~p Vi~t Nam va cac qui dlnh phap 1'1co lienquan den vi~c I?p va trlnh bay baa cao tai chlnh,

TP. H6 Chr Minh, ngay 16 thang 03 narn 2015

6

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CONGTY COPHANDAY CAPOleN VieT NAM Bao eao tai chfnh70-72 Nam Ky Khdi Nghia, Qu~n 1, Tp. Ho Chf Minh Cho nam tai chfnh ket thuc ngay 31/12/2014

BANG CAN 00'1 KE lOANT~i ngay 31/12/2014

Ddn vi tfnh: dono, ,

TAl SAN Sadau namThuyet

Ma so so' cuai namminh

(1) (2) . (3)

A . TAl SAN NGANH~N (100=110+120+130+140+150 100I. Tien va cac khoan tllo'ng dllo'ng tien 110 6.11. TienII. Cac khoan dau tll tai chfnh ngan han1 Dau tu ngan hanIII. Cac khoan phai thu ngan han1. Phai thu cua khach hang2. Tra truce cho ngLioiban5. cac khoan phai thu khac6. DII phOng phai thu ngan han kh6 daiIV. Hang ton kho1. Hang ton khoV. Tai san ngan han khac1. Chi phf tra truce ngan han2. Thue GTGTdLlQckM'u tru

4. Hi san ngan han khac, , ,

B. TAl SAN DAI H~N (200=210+220+240+250+260)II. Tai san cadinh1. Hi san co dlnh huu hlnh

- Nguyen gia- Gia trj hao man lOy ke

3. Hi san co dlnh vo hlnh- Nguyen gia- Gia trl hao man lUy ke

4. Chi phf xay dllng co ban dd dangIV. Cac khoan dau tu tai chfnh dai han1. Dau nr vao cong ty con3. Dau tLi dAi han kMc4. DII phOng giam gia dau tLi tai chfnh dai hanV. Tai san dai h~n khac1. Chi phf tra trLlac dAi han2. Hi san thue thu nh~p hoan lai

111120121 6.2130131 6.3132 6.4135 6.5139 6.6140 6.7141150151 6.8152158 6.9200220221 6.10222223227 6.11228229230 6.12250 6.13251258259260261 6.14262 6.15

(4) (5)1.173.748.388.018 1.347.273.682.263

71.075.719.530 61.990.957.47471.075.719.5304.355.000.0004.355.000.000

462.434.466.062468.645.164.27313.523.105.7401.466.192.268

(21.199.996.219)562.759.479.714562.759.479.71473.123.722.7121.188.795.799

71.934.926.913441.073.305.646281.574.286.918218.537.281.690

61.990.957.474

614.090.583.398604.526.915.15416.753.987.7306.788.400.289

(13.978.719.775)653.049.732.215~

653.049.732.21! Q~pi18.142.409.17 ~ I

1*977.230.48, ~t

4.769.583.4671 ~

12.395.595.226422.213.773.368267.118.187.789210.686.017.894

526.912.611.231 488.175.003.085(308.375.329.541) (277.488.985.191)

47.297.617.85455.241.062.899(7.943.445.045)15.739.387.374

109.151.309.811100.000.000.00010.135.707.611(984.397.800)

50.347.708.91748.901.681.6971.446.027.220

48.317.443.57855.241.062.899(6.923.619.321 )8.114.726.317

108.829.511.611100.000.000.00010.135.707.611(1.306.196.000)46.266.073.96846.114.982.883

151.091.085TONGCQNGTAl SAN (270 = 100 + 200) 270 1.614.821.693.664 1.769.487.455.631

7

CONGTY CO PHAN DAy CAP DI~N VI~T NAM Bao eao Uti cntnn70-72 Nam Ky Khoi Nghia, Qu~n 1, Tp. Ho Chf Minh Cho nam tai chfnh kst thuc ngay 31112/2014

? _ _, A' ,

BANG CAN DOl KE lOANT~i ngay 31/12/2014

on VI In : ong

~ A' Ma soThuyet

So cuoi nam So l1au namNGUONVON minh

(1) (2) (3) (4) (5)

A. NO PHAI TRA ( 300 = 310 + 330 ) 300 1.083.417.287.778 1.238.383.567.425

I. NQ'ngan han 310 1.054.858.899.063 1.195.558.213.983

1. Vay va n(,1ngan han 311 6.16 412.360.836.647 448.354.941.220

2. Phai tra cho ngLfoiban 312 6.17 283.235.882.250 309.386.829.975

3. NgLfoimua tra tien truce 313 6.18 6.021.708.440 9.654.107.135

4. Thus va cac khoan phai nop Nha nLfDc 314 6.19 6.902.245.851 12.600.227.2505. Phai tra ngLfoi lao dong 315 36.034.097.523 29.126.045.1076. Chi phf phai tra 316 6.20 55.527.778.788 63.728.676.412

-

9. Cae khoan phai tra, phai nop ngan han khac 319 6.21 241.141.211.810 312.366.505.88610. DI,IphOng phai tra ngan nan 320 6.22 4.957.327.274 2.704.035.01911. Quy khen thLfong, phuc l(,1i 323 8.677.810.480 7.636.845.979 0117.2

42.825.353.44i:::-----

II. NQ'dai han 330 28.558.388.715pNG TYNHI~MHJ1

4. Vay va no dai han 334 6.23 28.380.689.000 42.825.353.44~ VI! ruNH KE

5. Thus thu nh~p hoan Iq_iphai tra 335 177.699.715 :\ IEM TC- Pli lANAi

B. NGUONVON CHI} sa HO'U( 400 = 410 + 430 ) 400 531.404.405.886 531.103.888.20'6 P.HC).;:0-

I. Von chu sO' huu 410 6.24 531.404.405.886 531.103.888.2061. Von dau tu eua chu sa hilu 411 288.000.000.000 288.000.000.0002. Th~ng cu von cISphan 412 43.234.340.000 43.234.340.0007. Quy dau nr phat tri~n 417 28.350.332.821 22.616.955.3798. Quy duphOng tAi chfnh 418 44.262.954.267 38.529.576.82510. L(,1inhuan sau thus chua pMn phoi 420 127.556.778.798 138.723.016.002TONG CQNG NGUONVON (440=300+400) 440 1.614.821.693.664 1.769.487.455.631

f) . r h d"

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CONGTV CO PHAN DAV CAP DII;N VII;T NAM70-72 Nam Ky Khai Nghia, Qu~n 1, Tp. Ho Chf Minh

Bao cao tai chfnhCho narn tal chfnh ket thuc ngay 31/12/2014

, ., A "'? A A' .....' ,

CAC CHI TIEU NGOAI BANG CAN 001 KE TOAN

Chi ti6u Thuyet minh So cuoi nam So d~u nam

1. Hi san thue ngoai2. V~t tll, hang hoa nhan gill hO, nhan gia cong3. Hang hoa nMn ban ho , nhan ky gui4. NQ kh6 doi da xU Iy5. Ngo~i t~ cac leal- uso- EUR

6. 011toan chi su nghi~p, du an

5.822.417.710

5.818.411.602 5.818.411.602

6.1

6.1

2.152.843,28585,48

126.177,51130,91

Tp. HCM , ngay 16 thang 03 narn 2015Nglloi I~p bi§u Ke toan trllitng

/)JIL»>:

va HaU LUVeNLE THI HONG LiNH

9

" ,3 ~ A , A " BaD CaDtai chinhCONGTY CO PHAN DAY CAP DlI;N VII;T NAM70-72 Nam Ky Khdi Nghia, Qu~n 1, Tp. Ho Chf Minh Cho nam tai chinh ket thuc ngay 31/12/2014

BAO CAO KET QUA HO~T DONG KINH DOANH

Nam 2014Don vj tfnh: dong

Chi ti@u Ma so' Thuy@'tNam nay Nam tn/ac

minh

1. Doanh thu ban hang va cung cap djch VI,! 01 7.1 4.854.763.946.560 4.375.510.032.1652. Cac khoan giam tnr doanh thu 02 7.2 551.599.599.401 1.738.403.088

3. Doanh thu thuan ve ban hang va cung cap djch 10 7.3 4.303.164.347.159 4.373.771.629.0774. Gia von hang ban 11 7.4 3.956.382.651.589 3.964.502.186.906

5. Ll1i nhu~n gqp ve ban hang va cung cap dich 20 346.781.695.570 409.269.442.1716. Doanh thu heat dong tai chlnh 21 7.5 17.082.107.938 2.858.889.8357. Chi phf tai chtnh 22 7.6 55.467.822.234 75.055.431.847

Trang d6: chi phi lai vay 23 32.490.043.971 45.605.497.736

8. Chi phi ban hang 24 7.7 69.655.396.267 78.142.851.513

9. Chi phf quan Iy doanh nghi~p 25 7.8 117.446.698.647 109.894.077.103

10. Ll1i nhuan thu§'n tLl heat dqng kinh doanh 30 121.293.886.36011. Thu nhap khac 31 7.9 4.018.198.05312. Chi phi khac 32 7.10 109.807.375

13. Ll1i nhu~n khae 40 3.908.390.67814. T6ng Il1i nhu~n ke toan tntdc thue 50 125.202.277.03815. Chi phf thue TNDN hi~n hanh 51 7.12 26.432.227.661 37.530.810.71216. Chi phf thue TNDN h5an I~i 52 (1.117.236.420) 1.450.568.87017. Ll1i nhu~n sau thue thu nMp doanh nghi~p 60 99.887.285.797 114.667.548.83818. Uii co ban tran cO phieu 70 7.13 3.468 4.455

Tp. HCM ,ngay 16 thanq 03 narn 2015NguO'i I~p bi§u Ke toan truil'ng

LE TH! HONGLiNH --------VD HITULUY~N

10-------------------------_. --

CONGTY CO PHAN DAY CAP DI~N VI~T NAM70-72 Nam Ky Khai Nghia, Qu~n 1, Tp. Ho Chf

BaD CaDtai ehfnhCho narn tai chfnh kat thuc ngay 31/12/2014

" ~ ~ "'"BAO CAO uIU CHUYEN TIEN TI;(Theo phuO'ngphap gian titp)

Nam 2014Don vi tfnh: dong

Chi tieu Maso Thuye't Nam nay Nam truDeminh

I. tuu ehuy!n tien tft heat IIOng kinh doanh1. LQ'i nhu~n truDe thue' 01 125.202.277.038 153.648.928.420

2. Dieu ehinh eho cae khoan- Khau hao tai san co dinh 02 6.10;6.11 32.270.847.134 28.760.082.778- cac khoan dll phOng 03 9.152.770.499 9.154.263.430- Lai/lo chsnh I~ch tY gia hoi doai chua thuc hi~n 04 7.5 (807.725.979) 686.777.660- Lai/lo tlJ heat dong dau nr 05 (12.856.201.086) (1.894.736.888)- Chi phf Lai vay 06 7.6 32.490.043.971 45.605.497.7363. LQ'inhuan tft heat dOng kinh doanh truDe thay 08 185.452.011.577 235.960.813.~ ~II6i von luu dOng .~~ ~

CON T

- Tang/giam Oac khoan phai thu 09 :H6U Hl149.528.554.632 (78.932.143.3~ u- Tang/giam Hang-ton kho 10 90.290.252.501 (103.241.098.~~ ~f

TI- Tang/giam cac khoan phal tra (khong k~ Lai vay 11 (95.583.538.367) 111.308.594.iY,()Aphal tra, thue thu nhap doanh nghi~p phai nop) ---- ~. TP ;£~- Tang/giam Chi phf tra trlloc 12 (2.998.264.130) (259.926.998)- Tien Lai vay da tra 13 (34.978.460.926) (44.695.551.662)- Thua thu nh~p doanh nghi~p da nop 14 (31.989.753.415) (26.399.788.392)- Tien thu kMc tU ho~t dong kinh doanh 15 24.344.256.708 30.549.105.570- Tien chi khac tlJ hoq.tdong kinh doanh 16 (99.451.422.424) (45.306.934.703)Luu ehuy!n tien thuan tft ho~t dOng kinh doanh 20 184.613.636.156 78.983.069.205II. Luu ehuy!n tien tft h01,ltdOng dau tu1. Tien chi M mua sam, xay dllng TSCD va cac tai 21 (48.063.635.656) (33.053.303.405)san dai hq.nkhac2. Tien thu tU thanh Iy, nhllong ban TSCD va cac 22 66.000.000 568.250.000tai san dai hq.nkhac

3. Tien chi cho vay, mua cac cong Cl) no cua don vi 23 6.2 (4.355.000.000) -4. Tien thu hoi cho vay, ban Iq.icac cong Cl) no cila 24 - -don vi khac5. Tien chi dau tll g6p von vao don vi kMc 25 - (2.000.000.000)6. Tien thu hoi dau tll g6p von vao don vi khae 26 - -7. Tien thu lai eho vay, e6 We va IOinhu~n dllOC 27 12.790.201.086 1.326.486.888Luu ehuy!n tien thuan ti1 ho~t IIOng oau tu 30 (39.562.434.570) (33.158.566.517)

11

CONGTY CO PHAN DAy CAP DI~N VI~T NAM70-72 Nam Ky Khdi Nghia, Qu~n 1, lp. Ho Chf

BaD cao tai chfnhCho narn tai chfnh ket thuc ngay 31/12/2014

" ~ ~ A

BAD CAD uJ'U CHUYEN TIEN TI;(Theo phu'C1ngphap gian tiep)

Nam 2014Don vi tfnh: dong

Chi tieu Mas6 Thuyet Nam nay Nam tru'ocminh

III. uru chuy§n tign tll heat dOng tai chfnh 401. lien thu tU phat nann co phieu, nMn von gop 31 - 57.600.120.000cua chu Sd huu2. lien chi tra von gop cho cac ehu Sd huu, mua 32 - -Iq_ie5 phieu cua doanh nghi~p da phat nann3. lien vay ngan han, dai han nhan dLlOC 33 1.193.329.688.077 1.140.261.490.9294. lien chi tra no goc vay 34 (1.243.775.026.887) (1.170.103.195.835)5. lien chi tra no thue tai chfnh 35 - -6. C5 tUc, IOi nhuan da tra cho chu Sd huu 36 (85.757.548.450) (61.450.857.500)Lu'u chuy§n tien thuan tll heat dOng tai chfnh 40 (136.202.887.260) (33.692.4 . 06)

.,J-

Lu'u chuy§n tien thuan trong ky 50 8.848.314.326 12.132~fI~·~ ~Tien va tu'C1ngdu'C1ngtien dau ky

VAN :t:60 61.990.957.474 49.860.t3l.j2(J~

Anh hLldngeua thay d5i tY gia hoi doai quy d5i AN *'61 236.447.730 (1.~)ngoq.it~ cy..\

lign va tu'C1ngdu'C1ngtien cuO'i ky 70 6.1 71.075.719.530 61.990.957.474

lp. HCM ,ngay 16 thang 03 nam 2015Ngu'oi I~p bi§u Ke toan tru'O'ng

LE THI HONG LTNH VQ HO'ULUY~N

12

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CONG TY CO PHAN DAY CAP DII;N VII;T NAM70-72, Nam Ky Khoi Nghia, Ou~n 1, TP. Ho Chf MinhBAN THUYET MINH BAa cAo TAl CHINH(Thg hien bang tien clong Viet Nam, ngoai trll tnJang hop co ghi chu bang clong tien khac)

Bao cae tai chfnhCho nam tai chfnh ket thuc ngay 31/12/2014

1. D~c lii!m heat IiOng eua COng tyHinh thuc sO'hllu vonCong ty COphan Day cap di~n Vi~t Nam (sau day gOi tat la Cong ty) dU't;jcheat dong theo Giay chung nhandang ky doanh nghi~p, ma so doanh nghi~p 0300381564 dang ky thay dOi Ian 2 ngay 11 thang 9 narn 2012voi von dieu I~ la 249.599.920.000 dong, dang ky thay dOi Ian 4 ngay 26 tMng 6 narn 2014 voi von dieu I~la 288.000.000.000 dong do Phong dang kY kinh doanh-sc Ke hoach va Dau nr Thanh pho Ho Chf Minh cap.Nganh, nghi kinh doanh :

• San xuat mua ban day cap di~n, khf CI,l di~n, v~t Ii~u ky thuat di~n, san pham tLt kim IOc;lirnau, thiet biphl,l tung may moc va v~t tU'cac IOc;li;

• Kinh doanh nha.0;

• Dau tU',xay dl,(ngvan phong cho thus.

Hinh thuc sO' hllu von Cong ty COphan.

2. Nien 1i0 U'toan, lidn vi tien t~ si't dung trong ke toan

Nih IiO ke'toan

Nisn dO ke toan cua Cong ty bi3.tdau tLt ngay 01/01 va ket thUc vao ngay 31/12 hang nam.

fldn vi liin t~ sa dung trong ke toan

Don vi tien t~ su dl,lng trong ghi chep ke toan la dong Vi~t Nam (VND).3. CM'IiO ketoan ap dungChe IiO ke toan ap dung:Cong ty ap dl,lng che dO ke toan Vi~t Nam ban hanh theo Ouyet dinh so 15/2006/QD-BTC ngay 20/03/2006,cac Chuan ml,(Cke toan Vi~t Nam do 80 rai chfnh ban Mnh va cac van ban sua dOi, b5 sung, hU'ongdanthl,(c hi~n.

Hlnh thae s6 ke toan ap dungCong ty ap dl,lng hlnh thuc sO ke toan Nh~t ky chung.4. Tuyen bO've vi~c tuan tM Chuan mllc ke' toan va Che IiO ke toan Vi~t NamCong ty da ap dl,lng cac Chuan ml,(c ke toan Vi~t Nam va che dO ke toan doanh nghi~p Vi~t Nam trong vi~cI~p va trlnh bay Bao cao tai chfnh.5. Cac chlnh sach ke'toan ap dung5.1. Nguyen tac xac liinh cac khoan tien: tien m?t, tien gui ng3n hang, tien dang chuy€nNguyen tac xac liinh cac khoan tLidng dlJ'dng tien la cac khoan dau tLl ngan hc;lnkhong qua 3 tMng cokha nang chuy~n d5i de dang thanh tien va khong co nhieu rui ro trong chuy~n dOi tMnh tien k~ tU ngaymua khoan dau tU'do tc;lithai di~m bao cao.

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CONG TY CO PHAN DAY CAP DI!;N VI!;T NAM70-72, Nam Ky Khai NghTa,Qu~n 1, TP. Ho Chf Minh

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BAN THUYET MINH BAD CAD TAl CHINH

BaD CaD Uti chfnhCha nam tai chfnh ket thUc ngay 31/12/2014

(Th~ hien b~ng tien dong Viet Nam, ngoai trlt tnJang hap co ghi chu bang dong tien khac)

Nguyen Hic, phl10ng phcip chuye'n dBi cac dong tien khaccac nghi~p VI,!kinh te phat sinh bang nqoal t~ dLiQCquy d5i ra dong Vi~t Nam thea !Y- gia giaa dlch thuc tetal thai di~m phat sinh nghi~p vu,

Thea chu~n rnuc ke toan Vi~t Nam so 10( "VAS 10") - Anh hLiong clla vi~c thay d5i tY gia hoi deal, tat cacac khoan chenh I~ch tY gia hoi doai do danh gia I?i so cu cua cac khoan rnuc c6 goc ngo?i t~ tal thaidi~m ket thuc nien do tal chfnh dllOc ghi nhan VaGbao cao ket qua hoat dong kinh doanh trong kYo

COng ty ap dl,lng chu~n ml,fc ke toan Vi~t Nam so 10 ("VAS 10")- Anh hLiang clla vi~c thay d5i tY gia hoidoai va ThOng tll179/2012!TT-BTC ngay 24/10/2012 do BO rai chfnh ban hanh hLiongdan xLI'Iy cMnh I~chtY gia do danh gia I?i so dll cac khoan ml,lCc6 goc ngo?i t~. Theo d6, cMnh I~ch ty gia do danh gia Ic;lisodLl cac khoan ml,lCtien t~, nQ phai thu, nQ phai tra t?i thai di~m cuoi nam dLlQCdanh gia theo tY gia muaVaGclla Ngan hang thLiang m?i nClidoanh nghi~p mo tai khoan cOng bo t?i thai di~m I~p bao cao tai chfnh,sau khi bu tru cMnh lech tang va chenh lech giam, so cMnh lech can I?i dLiQChc;lChtoan VaGdoanh t~. .. )1172

ho?t dong tai chfnh ho~c chi phf tai chfnh trong kYo j;;JIHIEII HiluI/U TlJ \ITY gia hoi doai dLiOCap dl,lng M danh gia so dLi t?i ngay 31/12/2014: 21.378 d/uSD; 25.819 d/EUR. 'IH KE'l'EM TOt,lANAM

5.2. Chrnh sach ke loan cua cac khoan dau 111chang khoan va cac khoan dau 111khac ~Dau tLi chung khoan va cac khoan dau tLi khac dLiQCghi nh~n theo gia mua thl,fc teo Dl,f phong dLiQCI~p c~vi~c giam gia tri clla cac khoan dau tLl c6 th~ chuy~n nhLlong dLiQCtren thi trLiang VaGngay ket thuc ky ketoan tLlClngung voi chenh I~ch giiIa gia goc clla c5 phieu voi gia thi trLlong t?i ngay d6. Tang ho~c giam sodLl tai khoan dl,f phOng dLlQCh?ch toan VaGchi phf tai chfnh trang kyo5.3. Chfnh sach ke toan doi voi hang ton kho

Nguyen tac danh gia hang Ion kho: Hang ton kho dLiOCtfnh theo gia goc. TrLiang hQp gia tri thuan c6 th~thl,fc hi~n dLiQCthap han gia goc thl phai tfnh theo gia tri thuan c6 th~ thl,fc hi~n dLiOC.Gia goc hang tonkho bao gom chi phf mua, chi phf che bien va cac chi phf lien quan trl,fC tiep khac phat sinh M c6 dLiQChang ton kho (J dia di~m va tr?ng thai hi~n t?i.

Gia goc clla hang ton kho mua ngoai bao gom gia mua, cac lo?i thue khOng dLiQChoan I?i, chi phf v~nchuy~n, boc xep, bao quan trong qua trlnh mua hang va cac chi phf khac c6 lien quan tn,tc tiep den vi~cmua hang ton kho.

Gia goc clla hang ton kho do dClnvi tl,f san xuat bao gom chi phf nguyen li~u v~t li~u trl,fc tiep, chi phf nhancOng tnjc tiep, chi phf san xuat chung co dinh va chi phf san xuat chung bien d5i pMt sinh trong qua trlnhchuy~n hoa nguyen li~u v~t li~u tMnh thanh ph~m. '

NhiIng chi phf khOng dLiQCtfnh VaGgia goc clla hang ton kho:- Cac khoan chiet khau thLiClngm?i va giam gia hang mua do hang mua khOng dung quy cach, pham chat.- Chi phf nguyen v~t li~u, chi phf nhan cOng va cac chi phf san xuat, kinh doanh khac phat sinh tren muc

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CONGTY CO PHAN DAY CAP ElI~N VI~T NAM70-72, Nam Ky Khai Nghia, Qu~n 1, TP. Ho Chf MinhBAN THUYETMINH BAa cAo TAl CHINH(Th€ hien b~ngti~n dong Viet Nam, ngoaitru tnJdnghOpc6 ghi chu b~ngdong ti~n khac)

BaD CaD tai chrnhCho narn tai chfnh ket thUc ngay 31/12/2014

blnh thLtang.- Chi phf bao quan hang ton kho tnr cac chi phf bao quan hang ton kho can thiet cho .qua trlnh san xuattiep theo va chi phf bao quan hang ton kho phat sinh trang qua trlnh mua hang.

- Chi phf ban hang.- Chi phf quan Iy doanh nghi~p.

Phuong phcip rae dinh gia tr] himg Ion kho cuoi ky: Gia tr! hang ton kho cuoi kY dLtQcxac dinh theophLtdngphap blnh quan gia quyen.

Phuong phap hacn loan hang ton khn: COngty ap d~ng phLfdngphap ke khai thLtang xuyen d~ hach toanhang ton kho.

L~p dl/ phong giam gia hang Ion kho: 01/ pMng giam gia hang ton kho dLtQcI~p VaGthOi di~m cuoi namla so chenh I~ch giUa gia goc clla hang ton kho Ian hdn gia tr! thuan co th~ thl/c hi~n dLtQcclla chung.

5.4. Nguy~n tac ghi nh~n cac khoan phai thu thuong m~i va phai thu khac: ('Nguy~n tac ghi nh~n: Cac khoan phai thu kMch hang, khoan tra trLtoc cho ngLtai ban, va cac khoan .thu kMc tQi thai di~m bao cao, neu: ~~ t:- Co thai hi;ln thu hoi ho~c thanh toan dLtoi 1 nam (ho~c trong mOt chu ky san xuat kinh doanh) dLtQcp' :IOQila rai san ngan h~n. N I:"

- Co thai hi;ln thu hoi ho~c thanh toan tren 1 nam (ho~c tren mOt chu kY san xuat kinh doanh) dLtQcp ~IOQila rai san dai hQn.

L~p dl/ phong phai thu kh6 doi: 01,(phang no phai thu kh6 dai th~ hi~n phan gia tr! dl/ kien b! tOn tM.'tclla cac khoan no phai thu co khii nang khOng dLtQckhach hang thanh toan doi voi cac khoan phai thu ti;lithai di~m I~p Sao cao tai chfnh.

5.5. Ghi nMn va kh:fu haD tai san co dinh:Nguy~n tac ghi nh~n TSCEJhuu hlnh, TSCEJvo hlnhrai san co d!nh dLtOcghi nh~n theo gia goc. Trong qua trlnh SLldl,mg, tai san co d!nh dLt(,1cghi nh?n theonguyen gia, hao man luy ke va gia tr! con li;li.

Phuong phcip khau haD TSCEJhuu hlnh, TSCEJthu~ tai chinh: Khau hao dLtOctrlch theo phLtdng phapdLtangth~ng.

Thai gian khau haD duQ'cuuc tfnh nhu sau:Nha cLla, v~t kien trucMay m6c, thiet b!Thiet bi van phOngPhLfdngti~n v~n tiiiQuyen SLld~ng dat

06-25 nam08 nam05 nam06 nam50 nam

15

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CONG TY CO PHAN DAY CAP ElII;N VII;T NAM70-72, Nam Ky Khoi Nghia, Qu~n 1, TP. Ho Chi Minh

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BAN THUYET MINH BAD CAD TAl CHINH(Tha hien b~ng tien dong Viet Nam. ngoaitrll truong hop co ghi chu b~ng dong tien kMc)

Baa ean tal chfnhCho narn tai chfnh ket thuc ngay 31/12/2014

5.6. Nguyen tac von hoa eae khoan chi phi tli vay va cac khoan chi phi khac

Nguyen tac von hoa cac khoan chi phi tli vay: Chi phf di vay lien quan true tiep den vi~c dau ttl xay dl/nghoac san xuat tal san do dang dL10ctfnh van gia tr] cua tai san do (dL10cvon hoa), bao gam cac khoan Iaitien vay, pban bO cac khoan chiet khau hoac phu trOi khi phat hanh tral phieu, cac khoan chi phi phu phatsinh lien quan Wi qua trlnh lam thu tuc vay.

Vi~c von hoa chi phf di vay S8 dL10ctarn ngung lQ_itrong cac giai dean rna qua trlnh dau ttl xay dl/ng ho?csan xuat tai san do dang bi gian dOQ_n,tru khi sl/ gian dOQ_ndo la can thiet.

Vi~c von hoa chi phf di vay S8 cham dUt khi cac hOQ_tdOng chu yeu can thiet cho vi~c chuan bi dtla tai sando dang van SLIdung ho~c ban da hoan thanh. Chi phf di vay phat sinh sau do S8 dtlOc ghi nMn la chi phisan xuat, kinh doanh trong ky khi pMt sinh.

Cac khoan thu nh~p phat sinh do dau tL1tQ_m thai cac khoan vay rieng bi~t trong khi cha SLIdung van mucdfch co dL10ctai san do dang thl phai ghi giam tru (-) van chi phf di vay pMt sinh khi von hoa.

Nguyen tac von hoa cac khoan chi phi khcic:- Chi phi Ira tnlac: Chi phi tra trL1acphan bO cho hOQ_tdOng dau tL1xay dl/ng CCJban, cai tQ_o,nang cap

TSCD trong kY dL10cvon hoa van TSCD dang dL10cdau tL1ho~c cai tQ_o nang cap do.

- Chi phi khac: Chi phf khac phl,Jcvu cho hOQ_tdOng dau ttl xay dl/ng cd ban, cai tQ_o, nang cap TSCDtrong kY dL10cvon hoa van TSCD dang dL10cdau ttl ho?c cai tQ_onang cap do.

- Phuong phcip pMn b6 chi phi Ira truac:Vi~c tfnh va phan bO chi phi tra trL1aCdai hQ_nvan chi phf san xuat kinh doanh tUng kY hQ.chtoan dL10ccan cu van tfnh chat, muc dO tUng 10Q_ichi phi d~ chon phL1CJngpMp va tieu thUc pMn bO hOP IY. Chiphf tra trL10CdL10cphan bO dan van chi phf san xuat kinh doanh theo phtlCJngpMp dtlang thang.

5.7. Ghi nh~n cac khoan phai Ira thuang mi)i va phai tra khacCac khoan phai tra ngL1aiban, phai tra kMc, khoan vay tQ_ithai di~m bao ca~, neu:- Co thai hQ_nthanh toan dU'oi1 nam ho~c trong mOt chu ky san xuat kinh doanh dL10cpMn 10Q.ila no nganhQ_n.

- Co thai hQ.n thanh toan tren 1 nam ho~c tren mOt chu ky san xuat kinh doanh dLlQCphan loq.i la nQdaihQ.n.

rai san thieu cha xLI Iy dL10cphan 10Q.ila no ngan hQ.n.Thue thu nh?p hoan lQ.idtlOc phan 10Q_ila no dai hQ_n.

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... "",," ~ ... , ... """CONG TY CO PHAN DAY CAP DI~N VI~T NAM70-72, Nam Ky Khoi Nghia, Qu~n 1, TP. Ho Chf MinhBAN THUYETMINH BADCADTAl CHiNH(Tha' hien bang tien dong Viet Nam, ngoai tru truang hOpe6 ghi eM bang dong tien khae)

BaD CaD lai chfnhCho narn tai chfnh ket thUc ngay 31/12/2014

5.8. Ghi nh~n chi phI phai tra, trleh tntoc chi phi sua chua lon, chi phi bao hanh san phamcac khoan chi phf thuc te chua phat sinh nhL1ngdL10ctrfch trL10Cvao chi phf san xuat, klnh-doanh trong kYd~ dam bao khi chi phf phat sinh tbuc te khOng gay dOt bien cho chi phf san xuat kinh doanh tren co sodam bao nguyen tac phD hOPgiO'adoanh thu va chi phl, Khi cac chi phf d6 phat sinh, neu c6 chsnh I~chvoi so da trlch, ke toan tien hanh ghi blSsung hoac ghi giam chi phi tL1dng(tng voi phan chsnh I~ch.

5.9. Ghi nh~n chi phi tra tnrdeCac chi pht tra trL10CdL10cphan blS trong vong 12 thang dL10cghi nh~n la chi phf tra trL10Cngan hq.n vapMn bOvao chi phi san xuat kinh doanh trong nam tai chfnh.Cac chi phf tra trL10cdL10clien quan den nhieu nam tai chrnh, thai gian pMn bO tren 12 thang dL10cghinh~n la chi phr tra trL10cdai hq.n.

5.10. Nguon von chii sa huuGhi nh~n va trinh bay cd phieu mua I~i : CISphieu do COng ty phat hanh va sau d6 mua Iq.i la cISphieungan qey cua COngty. COphieu qey dL10cghi nh~n theo gia tri thllc te va trlnh bay tren Bang Can doi ketoan la mOt khoan ghi giam von chu so huu. -

11'IC

Ghi nh~n cd tac : COtac phai tra cho cac cO dang dL10cghi nh~n la khoan phai tra trong Bang Can doi ke :I~IU

toan cua COng ty sau khi c6 thOng bao chia cO tac cua HOi dong Quan tri COngty. .Ho~

Nguyen tac trrch I~p cac khoan dy' trii' cac quy hi' Il1i nhu~n sau thue:LOi nhu~n sau thue thu nh~p doanh nghi~p sau khi dL10cHOi dong Quan tri phe duy~t dL10ctrfch cac quy ",I

theo £)ieu I~ COngty, nghi quyet cua £)q.ihOi dong cISdang va cac quy dinh phap Iy hi~n hanh.

.\

5.11. Nguy@ntac ghi nh~n doanh thuDoanh thu ban hang dU'l1cghi nh~n khi dong thiri thoa man cac dieu ki~n sau:- Phan Ion rui ro va IOi fch gan lien voi quyen so huu san ph§m ho~c hang h6a da dL10cchuy~n giao chongL1aimua;

- COng ty khOng con nam giO' quyen quan Iy hang h6a nhL1ngL1aiso huu hang h6a ho~c quyen ki~m soathang h6a;

- Doanh thu dL10cxac dlnh tL1dngdoi chac chan;- COngty da thu dL10cho?c S9 thu dL10cIOi fch kinh te tlt giao dlch ban hang;- Xac dinh dL10cchi phf lien quan den giao dich ban hang.

Doanh thu ho~t dOng tai chlnh: Doanh thu pMt sinh tCt tien Iai, cIS tac, IOi nhu~n dL10cchia va cackhoan doanh thu hoq.tdOng tai chfnh kMc dL10cghi nMn khi thoa man dong thai hai (2) dieu ki~n sau:

- C6 khii nang thu dL10cIOi fch kinh te tlt giao dich d6;- Doanh thu dL10cxac dinh tuang doi chac chan.

5.12. Thue thu nh~p doanh nghi~pChi phf thue thu nh~p doanh nghi~p bao gom thue thu nh~p hi~n hanh va thue thu nh~p hoan Iq.i.

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CONG TY CO PHAN DAY CAP DI~N VI~T NAM70-72, Nam Ky Khoi Nghia, Qu~n 1, TP. Ho Chf MinhBAN THUYET MINH BAa CAD TAl CHINH(Th~ hien bang tien dong Viet Nam. ngoai tru trvong hOp co ghi chu bang dong tien kMc)

BaD CaD tai chfnhChonam tai ehfnh kat thuc ngay 31/12/2014

Thu! thu nMp hiQn hanhThue thu nh~p hi~n hanh la khoan thue dl10ctfnh dua tren thu nhap tfnh thue. Thu nhap Unh-thue chenhI~ch so voi IOi nhu~n ke toan la do dieu chlnh cac khoan chenh I~ch tarn thai giUa thue va ke toan, cac chiphf khOng dl10c tru cOng nhu dieu chlnh cac khoan thu nh~p khong phai chlu thue va cac khoan 10 dl10cchuy~n 10.

Thu! thu nh~phoan I~iThue thu nh~p hoan I?i la khoan thue thu nhap doanh nghi~p sa phai nop ho~c sa dl10Choan lal do chenhI~ch t?m thai giUa gia tri ghi s5 cua tai san va no phai tra cho ml)C dfch Bao cao tai chfnh va cac gia tridung cho ml)C dfeh thue. Hli san thue thu nhap hoan I?i dl10cghi nhan cho tat ca cac khoan chenh I~cht?m thai chiu thue. rai san thue thu nh~p hoan I?i chi dl10cghi nh~n khi chac chan trong tl1ang lai S8 c6 IOinhu~n tfnh thue d~ Slt dl)ng nhung chenh I~ch t?m thai dLJOckhau tra nay. Thue thu nh~p hoan I?i phai tradl10cghi nh~n cho tat ca cac khoan chenh I~ch t?m thai chl1achiu thue.

Gia tri ghi s5 cua tai san thue thu nh~p doanh nghi~p hoan I?i dLJOcxem xet I?i vao ngay ket thUc nam taichfnh va sa dl10Cghi giam den mac dam bao chac chan c6 du IOi nhu~n tfnh thue cho ph8p 17' , h cuamot phan ho~c toan bo tai san thus thu nh~p hoan I?i dl10c Slt dl)ng. Cac tai san thus thu nh:2 'q hnghi~p hoan I?i chl1adl10cghi nhan trl10c day dl10Cxem xet I?i vao ngay ket thUc nam tai chfnh~N'ghi nhan khi chac chan c6 du IOi nhuan tfnh thue d~ c6 th~ Slt d"ng cac tai san thue thu nMp·~~d§n .~. • ... . (E TOAN ~chl1aghi nh~n nay. TOAN *

:AM, #rai san thue thu nh~p hoan I?i va thus thu nh~p hoan I?i phai tra dl10cxac dinh theo thus suat saap dl)ng cho nam tai san dl10cthu hoi hay no phai tra dl10cthanh toan dlla tren cac mac thue suat c6 hi~uIllc t?i ngay ket thuc nam tai chfnh. Thue thu nh~p hoan I?i dl10c ghi nh~n trong Bao cao ket qua ho?tdong kinh doanh tra khi lien quan den cac khoan ml)C dl10cghi th~ng vao von chu so huu khi d6 thue thunh~p doanh nghi~p S8 dl10cghi th~ng vao von chu so huu.

18

..... ~ A ...... , ..... .....

CONGTY CO PHAN DAY CAP DI~N VI~T NAM70-72 Nam Ky Khai NghTa,Qu~n 1, Tp. Ho Chi MinhBAN THUyt'T MINH BAD CAD TAl CHfNH(Thg hi~n bang tien dong Vi~t Nam, nqoal tru truong hcp co ghi ehObang dong tien khac),

BaD CaDtai chlnhCho nam tai ehlnh ket thuc ngay 31/12/2014

6. ThOng tin b6 sung cho cae khoan muc trlnh bay tren Bang can doi ke tnan

6.1. Tien va eac khoan tLto'ngdUo'ngtienTien mat+ Tien m~t VND+ Tien m~t ngo~i t~ - USDTien gui ngan hang+ Tien gl'ti ngan hang - VND+ Tien gl'ti ngan hang ngo~i t~

USDEUR

2,029.68 USD #

2,152,843.28 USD #

585.48 EUR#

COng

6.2. D'u tu ngan hanTien gl'ti co kY han tal ngan hang Ngo~i thudng VN

COng

6.3. Phai thu cua khach hangPhai thu khach hang - VNDPhai thu khach hang - USD

So cuoi nam So dau nam957.659.455914.268.95643.390.499

70.118.060.07524.079.459.92746.038.600.14846.023.483.640

15.116.508

2,029.68 USD#

934.703.802891.912.05842.791.744

61.056.253.67258.392.265.2172.663.988.4552.660.200.443

3.788.012126,177.51 USD #

130.91 EUR #

71.075.719.530 61.990.957.474


SO'cuoi nam432.032.050.524

1,713,299,2 USD # 36.613.113.749 5,599,334.65 USD#

COng

6.4. Tra trulfc cho nguai banTra trulfc nguai ban trong nulfc

Tra truoe cho nha cung cap nguyen v~t Ii~uTra truoe cho nha cung cap thiet bj, nha thauxay dllng cd ban

Tra truoe cho nha cung cap djch Vl,I khacTra trulfc nguai ban nulfc ngoa i

Tra truoe cho nha eung cap nguyen v~t Ii~uTra truoc cho nha eung cap thiet bj, nha thauxay dllng Cd ban

CQng

468.645.164.273 604.526.915.154

So cuoi nam So dau nam6.503.669.244

344.739.3005.614.286.327

5.627.859.9593.891.057.410986.443.750

544.643.6177.019.436.4967.019.436.496

750.358.79911.126.127.7717.402.631.7713.723.496.000

13.523.105.740 16.753.987.730

19

'" ~ ~ '" , ,.. ,..CONG TY CO PHAN DAY CAP DI~N VI~T NAM

70-72 Nam Ky ~h&1NghTa,Ou!n L Tp. ~8Chf MinhBAN THUYET MINH BAo cAo TAl CHfNH(Th~ hi~n bang tien d6ng Vi~t Nam, ngoc;litru tn/ong hQp c6 ghi chu bang d6ng tien khac),

BaD eao tai chfnh

Cho nfim lui ohfnh kgt thOc ngly 3111111014

6.5. Cae khoan phai thu khaePhai thu bao hi~m xa hQi, bao hi~m y te, bao hi~m thatnghiep

Khoan thue gia trj gia tang phai thu lal Cong ty con khig6p v6n

Phai thu co tacPhai thu khac

So euoi nam So liau nam70.482.151 32.780.996

5.417.303.779

CQng1.395.710.1171.466.192.268

155.000.0001.183.315.5146.788.400.289

6.6. DI/ philng phai thu ngeln han khO lioi So euoi namChi tiet dl,l phOng phai thu ngan han cho cac khoan no phai thu qua han nhu sau:Qua han thanh toan duoi 1 nam (1.416.247.751)Qua ban thanh toan tlJ 1 narn den duoi 2 nam (4.595.502.084)

So liau nam

Qua han thanh toan tlJ 2 nam den duoi 3 nam (14.087.308.749)Qua hc;lnthanh toan tren 3 nam (1.100.937.636)

CQng (21.199.996.219)

6.7. Hang ton kho So euoi namHang mua di duong 10.199.956.000Nguyen li~u, v~t Ii~u 113.820.367.126Cong CI,I dl,lng CI,I 378.219.995Chi phf san xuat kinh doanh do dang 75.447.579.935Thanh pham 349.097.916.859Hang h6a 13.815.439.799

CQng 562.759.479.714DI,IphOng giam gia hang t6n kho

(10.071.277.418)(2.604.622.411 )(1.302.819~- :;:-...,

(13.978.719\~1Z~I'Hvu Tlf vi(NH KtTI

So liaU<~!IfflAIlfA NAM~TP.HOC

255.649.9~436.762.858

84.915.257.149308.807.867.346

3.239.860.519653.049.732.215

Gia trj thuan c6 th~ thl,le hien ella hang t6n kho cu6i ky

6.8. Chi phi tra tntife ngeln h~nCong CI,I dl,lng CI,I

Chi phf thue m~t bang, ciia hangChi phi lam pane Quang eaoChi phi hOamc;lngcap QuangBao hi~m cMy n5

562.759.479.714 653.049.732.215

So euoi nam So liau nam880.066.401 641.348.36277.585.585 60.817.500184.150.000 160.000.00012.400.000 84.156.36034.593.813 30.908.261

1.188.795.799 977.230.483CQng

20

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CONG TY CO PHAN DAY cAp OlEN VIET NAM70-72 Nam Ky Khoi Nghia, Qu~n 1, Tp. Ho Chf MinhBAN THUYET MINH BAD CAD TAl CHfNH(Th~ hien bang tien dong Viet Nam, nqoal tru tntong hQp c6 ghi chu bang dong tien khac),

BaD CaD tai chrnh

Cho nam tai chfnh ket thuc ngay 31/12/2014

6.9. Tai san ngan han kMc sO' cu6i nam S611au nam

Tal san thieu cnc xu Iy 68.520.991

Ky quy cu thau 3.093.344.366 1.797.580.715

Ky quy tieu fhu san pha~mcho Cadivi Dong Nai 20.759.143.383Ky quy ma UC thanh toan 2,206,902 USD # 47.179.150.956 418,584.00 USD # 8.825.006.472

Ti;lm (tng 903.288.208 1.704.487.048

COng 71.934.926.913 12.395.595.226

6.10. Tang, giam Uti san e611inh hiiu hlnh

Chi tieu Nha ella, May moe Thiet hi Phu'dng tiQn Tang cQng

v~t kien true thiet hi van phong V~n taiNguyen giaS6dau nam 130.507.015.706 327.380.579.127 3.289.593.056 26.997.815.196Tang trong nam (14.307.328.972) 62.130.797.510 403.084.032 2.647.563.795+ Mua sam m(ji 1.378.010.856 35.386.864.495 303.624.000 2.009.299.795+ Phan loal lal (15.685.339.828) 14.947.615.796 99.460.032 638.264.000+ Dieu dong noi 11.796.317.219 11.796.31bOGiam trong nam 12.136.508.219 12.136.508.219+ Thanh Iy trong 340.191.000 340.191.000,00nam+ Dieu dong noi 11.796.317.219 11.796.317.219bOsO' euoi nam 116.199.686.734377.374.868.418 3.692.677.088 29.645.378.991 526.912.611.231

21

" ,," ~ " , " ,..CONGTY CO PHAN DAY CAP DI~N VI~T NAM70-72 Nam Ky Khai Nghia, Qu~n 1, Tp. Ho Chf MinhBAN THUYET MINH BAD CAD TAl CHINH(Thg hi~n bang tien dong Vi~t Nam, ngoq_itru tnJong hc;iPco ghi chu bang dong tien khac).

Bao cao tai chfnhCho narn tai chfnh ket thuc ngay 31/12/2014

6.10. Tang, giam tai san cO' tlinh huu hlnh ( tiep theo)

Chi tieu Nha cila, May moe Thiet bi PhU'o'ngti~ n T6ng cOngv~t kien true thiet bi van phong V~n tai

Gia tr] hao menS6t1au nam 48.361.323.629 207.523.370.744 2.285.432.886 19.318.857.933 277.488.985.191Tang trong narn 5.589.593.659 23.065.129.864 301.390.535 2.294.907.352 31.251.021.410+ Trfch khau hao 5.589.593.659 23.065.129.864 301.390.535 2.294.907.352 31.251.021.410

Giam trong narn 364.677.060 364.677.060

+ Thanh Iy trong 364.677.060 364.677.060namsO' cu6i nam 53.950.917.288 230.223.823.548 2.586.823.421 21.613.765.285Gia tr] con I~is6 dau narn 82.145.692.077 119.857.208.383 1.004.160.171 7.678.957.264ss cu6i nam 62.248.769.446 147.151.044.870 1.105.853.668 8.031.613.707

Nguyen gia tai san c6 dlnh huu hlnh duc;ic dung M the chap, cam c6 cac khoan vay tal ngay 31/12/2014 la29.259.886.324 d va mot phan tal san c6 djnh cua Dl,l an nha may san xuat cap ngam trung va hq_the Tan PMTrung nhung chua xac djnh CI,I thg tai san nao (Xem them Thuyet minh s6 6.22) .

22

"., ~,:.,..,,..,..CONGTY CO PHAN DAY CAP DII~N VI~T NAM70-72 Nam Ky Khdi Nghia, Qu~n 1, Tp. Ho Chi MinhBAN THUYET MINH BAD CAD TAl CHfNH(Th~ hi~n bang tien dong Vi~t Nam, nqoal tru tnJang hOPco ghi chu bang dong tien khac).

Bao cao tai chfnhCho nam tai chlnh ket thuc ngay 31/12/2014

6.11. Tang, giam tai san co l'fjnh vo hlnh

Chi lieu Quyen slt dung l'fat Quyen slt dijnglau dai (*) l'fat c6 thoi han

(**)

Phan memquan Iy

Khcic T6ng cQng

Nguyen giaSo l'fau narnTang trong namGiam trong narnsO' cu6i nam

3.125.000.000 50.991.285.959 1.124.776.940 55.241.062.899

3.125.000.000 50.991.285.959 1.124.776.940 55.241.062.899

Gia trj hao manSo l'fau namTang trong namGiam trong narn

5.798.842.3811.019.825.724

1.124.776.940 6.923.619.3211.019.825.724

sO' cuoi nam 6.818.668.105 1.124.776.940 7.943.445.0~----2!GTljll,Ha

48.317.443.56Qu47.297.617.894E------ ~O

(*) Quyensa dung dat te so 4B1 va 5B1 duong 2/9 phuong Hoa CuongBac quan Hai CMu Thanh pho EM N[ng. ~(**) Quyen sa dung dat tq.i 70-72 Nam Ky Khdi Nghia, Qu~n 1, Thanh pho Ho Chi Minh, thai hq.nsa dung 50 nam ~dau tll ngay 19/10/2007. Theo HOPdong vay so 542/200S/H£lWITB£lVN-CADIVI ngay 15/8/2008 giua COngty COphanDay cap di~n Vi~t Nam va TOng cOng ty Thiet bi di~n Vi~t Nam, COngty dam bao khoan vay cua hOp dong nay bangquyen sa dung dat tq.i 70-72 Nam Ky Khai Nghia, Qu~n 1, TMnh pho Ho Chi Minh. Tuy nhien, duoc Sl/ dong y cua TOngcong ty Thiet bi di~n Vi~t Nam, quyen sa dung dat tq.i 70-72 Nam Ky Khdi Nghia, Qu~n 1, Thanh pho Ho Chi Minh du!;1Csa dung d~ the chap cho hOPdong tin dung so 08/201O/H£lTD-DTIC-TD ngay 20/5/2010 dU!;1cky giUaCOngty va COngty £lau tu rai chinh NM nuoc.

6.12. Chi phf xay dl/ng cd ban dO'dangDI/ an nha may cap di~n Tan Pht1Trung+ Nh8. may cap diQn Tan PhIJ Trung+ Day chuyen san xuat day diQn ttl (*)Day chuyen may keo dq.iDIJan nha may cap di~n Mien TrungH~ thong phan mem ERPMay kigm tra cap di~nChi phi saa chua lon, lat d~t

Gia trj can I~iss dau narn 3.125.000.000 45.192.443.578ss cuoi narn 3.125.000.000 44.172.617.854

So cuoi nam So l'fau nam5.683.541.634 5.176.814.000506.727.634

5.176.814.000 5.176.814.0003.400.000.0002.143.754.7602.872.460.400

2.344.320.0001.639.630.580 593.592.317

Ct)ng 15.739.387.374 8.114.726.317(*) Tq.i thai digm 31/12/2014, day chuyen san xuat day di~n ta duoc dua va COng ty TNHH MTV Cadivi £long Nailap d~t voi mvc dlch cho don vi nay thue Iq.i nhung chL1aco thoa thu~n chlnh thuc.

23

.... ...."t ~ ..... , ..... .....

CONG TY CO PHAN DAY CAP DI~N VI~T NAM70-72 Nam Ky Khai NghTa, Qu~n 1, Tp. Ho Chf MinhBAN THUYET MINH BAD CAD TAl CHINH(Th~ hi~n bang tien dong Vi~t Nam, nga~i tru truong hOP c6 ghi chu bang dong tien khac),

BaD CaD tal chfnhCho narn tai chfnh ket thuc ngay 31112/2014

6.13. Cac khoan dau hI tai chfnh dai hanDau tu vao COng ty conCOng ty TNHH MTV Cadivi - Dong Nai

Dau tu dai han khac(*)DI,l phong giam gia dau tu tal chfnh dai h~n(**)

COng(*) Chi tUft cae khoan dau nr dai han khac

So cuoi nam S6dau nam100.000.000.000100.000.000.00010.135.707.611(984.397.800)

100.000.000.000100.000.000.00010.135.707.611(1.306.196.000)

108.829.511.611109.151.309.811

Un Cong ty so' cu6i nam S6dau namISo IlI'Q'ng cd phar Thanh ti~n So IlI'Q'ng cd phan Thanh ti~n

COng ty CO phan Day cap di~n Vi~t 480.000 4.995.833.299 480.000 4.995.833.299Thai

Vietcombank 37.438 2.178.670.000 32.555 2.178.670.000COng ty CP COng ngM cao 77.500 1.057.011.301 77.500 1.057.011.301COng ty CO phan xuat nhap khau Dlch 26.000 260.000.000 26.000 260.000.000vv va Dau tu Vi~t Nam.

.~

COng ty CO phan Di~n Co 10.000 124.193.011 10.000 124.1~~\4\COng ty CO phan Che t~o Di~n cO Ha 100.000 1.020.000.000 100.000 1.020.aee~~NOi. ~hi)Truong Cao dang COng ngh~ Ha NOi 500.000.000 500.0~00

COng 10.135.707.611 10.135.707.611(**) Chi tiet dl/ phong giam gia dau tll' tai chfnh dai h~nTAn cong ty Ma chung khoan So IlI'Q'ng cd Gia trj ghi s6 Gia trj thi tntO'ng 01/ phong giam

phan 31/12/2014 31/12/2014 gia dau tll'Vietcombank VCB 37.438 2.178.670.000 1.194.272.200 (984.397.800)

COng 37.438 2.178.670.000 1.194.272.200 (984.397.800)Doi voi cac khoan dau tu con I~i, thea thOng tin ma COng ty nh~n dUOc, ket qua ha~t dOng kinh doanh cua cac donvi nay deu c6 lai nan khOng phai trfch I~p dl,l phbng giam gia dau tu tai chfnh.

6.14. Chi phi tra trll'i1c dai h~nThua dat khu cOng nghi~p Hoa Cam- Da N~ngThue dat khu cong nghi~p Tan Phu Trung- Cu Chi

Cong Cv dvng cv cho phan bOChi phi sua chua thiet bi

COng


35.409.259.969

1.077.838.1794.090.239.485

48.901.681.697

8.520.124.37636.261.101.969

1.333.756.538

46.114.982.883

24

'" ,3 ~ A. , A. A.

CONGTY CO PHAN DAY CAP DI!;N VI!;T NAM70-72 Nam Ky Khdi NghTa,Qu~n 1, Tp. Ho Chf MinhBAN THUYET MINH BAD CAD TAl CHINH(Th€ hi~n bang tien dong Vi~t Nam, nqoal tru tnJdng hOPco ghi chu bang dong tien khac),

Bao cao tai chlnhCho narn tai chfnh ket thuc ngay 31/12/2014

Chi tiet phan bO tien thue dat tal cac khu cang nghi~p:

Khu cong Gia trl ban dau Da phan bO chi Phfin bO chi phi Da phfin bO chi Gia tr] con I~i

nghi~p phi luy ke den trong nam 2014 phi luy ke den .01/01/2014 31/12/2014

Hoa Cam- Da 9.621.388.631 1.101.264.255 195.780.312 1.297.044.567 8.324.344.064N[ngTan PM Trung- 39.122.181.969 2.861.080.000 851.842.000 3.712.922.000 35.409.259.969Cu Chi

COng 48.743.570.600 3.962.344.255 1.047.622.312 5.009.966.567 43.733.604.033

6.15.Tai san thuethu nh~p doanh nghi~p hoan lalChenh I~ch tam thO'i g6m:+ Cac khoan chsnh I~ch 10 tY gia chua tbuc hi~n+ Chi phf khuyen mai theo quy che dal Iy

COng

Tai san thue thu nh~p hoan lC)itu'o'ng ung:+ Cac khoan chenh I~ch 10 tY gia chLla thl,J'chi~n+ Chi phi khuyen mai thea quy che d~i Iy

COng

6.16.Vay va nQ'ngan hC)n- Yay ngan hC)n

Ngan hang Nga~i thLldng VN - CN Tp.HCM (a)Ngan hang HSBC (b)TOng cang ty CP thiet bj kY thu~t di~n (c)Ngan hang Cang thLldng Vi~t Nam - SGD 2 (d)Ngan hang Quan DQi (e)Ngan hang TNHH CTCB - CN Tp.HCM (f)NH TMCP Xuat nh~p khau Vi~t Nam - SGD 1

- Yay dai h(ln den hC)ntraNH TMCP Xuat nhap khau Vi~t Nam - SGD 1(g)Cong ty Dau tLl tai chfnh Nha nLloc (h)

Ct,ing

So cuoi nam So dau narn

686.777.6606.572.851.0006.572.851.000 686.777.660

So cuoi nam

1.446.027.2201.446.027.220


88.854.600.4739.986.556.490

95.000.000.00097.457.780.19154.984.151.92951.629.491.792

433.141.717.09673.897.428.90973.172.961.16395.000.000.000

107.241.260.6398.000.000.000

So cuoi nam75.830.066.385

So dau nam14.448.255.772

260.255.77214.188.000.000

412.360.836.647

15.213.224.1241.025.224.124

14.188.000.000448.354.941.220

25

,.. ,..'t ~ AI. , ,.. ""

CONGTY CO PHAN DAY CAP DI~N VI~T NAM70-72 Nam Ky Khai Nghia, Qu~n 1, Tp. Ho Chr MinhBAN THUYET MINH BAo cAo TAl CHfNH(Th~ hi~n bang lien dong Vi~t Nam, ngoc;litru tnJong hop co ghi chu bang dong tien khac).

Bao eao Uli chfnhCho narn tai chlnh ket thuc ngay 31/12/2014

6.16.Vay va nQ'ngcin han ( tiep theo)(a) Vay theo HQ'pdong tin dl.lng sau:HQ'pdong Un dl.lng han mire s6: 0129/KH/14NH ngay 30/5/2014Han rrurc tln dvng : 300.000.000.000 VNDMvc drch: B6 sung von ILIUdongi bao lanhChi tiet tUng khe L10Cco so dL1cuoi narn nhu sau:

SI) Khe 116c Ngay nh~n nQ' Ngay dao han se' du 31/12/2014 Ui i sua't ta i thai rai san dam baodiem 31//12/2014

77001355403 24/09/2014 24/03/2015 20.088.989.781 5,0%77001356069 25/09/2014 25/03/2015 9.300.000.000 5,0%77001356757 02/09/2014 26/03/2015 15.000.000.000 5,0% Tin Chap77001388117 29/09/2014 29/03/2015 20.000.000.000 5,0%77001358649 30109/2014 30/03/2015 14.869.009.692 5,0%

COng 79.257.999.47301' -, t::::

9

HQ'pdong tln dl.lng tung sO': 0294/KH/14NH ngay 13/12/2013Mvc dlch: Thanh toan tien mua may keo tam dL10ngChi tiet khe L10Cnhu sau

c~::H NHIEM HUU f>j vu nr v,HINH KE'rlI KIEM mAlPHiA NAM---SI) Khe 116c Ngay hQ'p dong Ngay dao h~n SI) dlJ'31/12/2014 La i suat t~ i thai rai san da~~MO~

diem 31//12/201477001308539 20/06/2014 20/06/2015 9.596.601.000 8,0% Hi san hinh thanh

tU von vay la maykeD tam dL1ong.

COng 9.596.601.000(b) Vay theo HQ'pdong s6 VNM 130349 ngay 09/4/2013Hc;lnmuc vay 15.800.000 USDMvc drch vay : b6 sung von ILIUdong

S6 Khe 116c Ngay nMn nQ' Ngay dao h~n SI) dlJ'31/12/2014 Ui i suat t~ i thai rai san dam baodiem 31//12/2014

CILVNM414936 27/10/2014 27/02/2015 5.542.723.450 4,7% The cha'p nQ phiiithu trj gia16.100.000 usd va

CILVNM414935 27/10/2014 27/02/2015 4.443.833.040 4,7% hang ton kho trjgia 16.100.000usd.

COng ,.,~ 9.986.556.490

------------------- --------- - - - - ---

'" ","'I ~ '" , oft oft

CONGTY CO PHAN DAY CAP DI~N VI~T NAM70-72 Nam Ky KhOi Nghia, Qu?n 1, Tp. Ho Chf MinhBAN THUYET MINH BAD CAD TAl CHfNH(Th~ hi~n bang tien dong Vi~t Nam, nqoal trLt tnJong hOPe6 ghi ehu bang dong tien khac),

BaD CaD tai chlnhCho narn tal chfnh ket thuc ngay 31/12/2014

6.16.Vay va nl1 ngan han (tiep theo)(c): Yay theo cae hl1P dong tin dung sau:

sO' hl1P IHing Ngay hQ'pdong Ngay llao han sO' du' 31/12/2014 Ui i su~ft t~ l thOi. .. Hlnh thuc damdi§m 31/12/2014 baD

542/2008/H fJVVI 15108/2008 30/06/2015 45.000.000.000 6,0% Quyen sa dvng datTBfJVN-CADIVI tal 70-72 Nam Kyva cac phu Ivc KhOi Nghia, Qu?nhOPdong (1) 1, Tp. HCM

01/2012/HfJVVIT 15/08/2008 30/06/2015 50.000.000.000 6,0%BfJVN-CADIVI vacac phu luc hOPdong (2)

COng 95.000.000.000Mvc dlch vay eua cac hOPdong tre n :(1): Tra tien mua quyen sa dvng 646,4 m2 dat va quyen so huu nha tal 70-72 dllong Nam kY khoi nghia-Q1-(2): Bo sung von IllU dong(d) Yay theo HI1Pdong tin dl.lng han rmlc so: 14.2380036/2014-HDTD/NHCT900 - CADIVI ngay 7/10/2014Han rmrc tfn dvng : 300.000.000.000 VNfJMvc dfch vay : bo sung von IllUdongChi tiet tUng khe llOCeo so dll cuoi nam nhll sau:

sO' Khe tldc Ngay nh~n nl1 Ngay llao h~n sO' du' 31/12/2014 Lai suat t~i thOi Hlnh thuc damdi§m 31/12/2014 baD

21711000534384 28/10/2014 29/04/2015 8.300.000.000 4,8%21711000547780 18/12/2014 18/03/2015 17.000.000.000 3,9%

May m6e thiet bi21711000548195 19/12/2014 19/03/2015 45.715.922.410 3,9%21711000548994 23/12/2014 23/03/2015 10.941.857.781 3,9%

c6 nguyen gia7.363.107.200 d

21711000549373 24/12/2014 24/03/2015 8.500.000.000 3,9%21711000551690 30/12/2014 27/01/2015 7.000.000.000 3,9%

COng 97.457.780.191

27

oft. ,:t ~ oft., oft. oft.

CONGTY CO PHAN DAY CAP DI~N VI~T NAM70-72 Nam Ky Khoi NghTa,Qu~n 1, Tp. Ho Chf MinhBAN THUYET MINH BAa cAo TAl CHfNH(Th€ hi~n bang tien dong Vi~t Nam, nqoal tru tnJong hQp co ghi chu bang dong tien khac),

BaD CaDtai chfnhCho nam tai chfnh ket thuc ngay 31/12/2014

(e) Vay theo H~p dong tln dijng han rmrc so: 261.14.110.830999 ngay 19/9/2014Han rmrc tin dl,mg : 100.000.000.000 VNDMl,lc dfch: B5 sung vo'n ILJ'UdongChi tiet tUng khe L10Cco so' dL1cuo'i narn nhu sau:

Ngay nMn nQ' Ngay dao han So du 31/12/2014 Ui i suat ta i thai Hlnh thuc damSo Khe l1ac diem 31/12/2014 baD

LD1429360060 20/10/2014 20103/2015 6.984.151.929 4,70%

LD1429423005 21/10/2014 21/03/2015 22.000.000.000 4,70% Hang hoa co giaLD1429574045 22/10/2014 22/03/2015 10.000.000.000 4,70% trl 143 tY dongLD1429727020 24/10/2014 24/03/2015 16.000.000.000 4,70%

CQng 54.984.151.929

(1) Vay theo ThL1cho vay ngay 07/1/2014 ( Sua d5i va b5 sung cho ThL1cho vay so' CTCHCM-ST204-10 ngay18/3/2011 va thoa thuan sua d5i ThL1cho vay so' CTCHCM-AC1-ST204-10 ngay 02/12/11)

Han rmrc tin dl,lng : 100.000.000.000 VND ( mot tram tY dong)Ml,lc dlch: B5 sung vo'n ILJ'Udong

~.() (..'¢19 TRACI

Chi tiet tUng khe L10Cco so' dL1cuo'i narn nhu sau: V) DICHz TAl· CH

Ngay nh~n nQ' Ngay daD h~n So du 31/12/2014 u i sua't ta i thai Hlnh thuc

~

it

So Khel1acdiem 31/12/2014

~Jjbaa '-

907CLSU1401514 03/10/2014 01/04/2015 8.000.000.000 4,90% ~

907CLSU1401524 06/10/2014 03/04/2015 8.641.330.912 4,90%TIn cM'p

907CLSU1401544 08/10/2014 06/04/2015 14.988.160.880 4,90%907CLSU1401554 09/10/2014 07/04/2015 20.000.000.000 4,90%

CQng 51.629.491.792

(g): Vay theo hQp dong tin dl,lng so' 2000-LAV-201000139 ngay 12/01/2010 (Xem thuyet minh 6.22)(h): Vay theo hQpdong so' 08/201 O/HDTD-DTTC-TD ngay 20/5/2010 (Xem thuyet minh 6.22)

6.16. Phai tra cho nguai banPhai tra nguai ban trong nuac

Phai tra cho nha cung cap nguyen v~t Ii~uPhai tra cho nha cung cap thiet bi, nha thauxay dvng cd ban

Phai tra cho nha cung cap djch Vl,lPha i tra nguai beln nuac ngoa i

Phai tra cho nha cung cap nguyen v~t li~uCQng


56.415.244

309.386.829.975303.053.162.142

5.511.578.726

1.145.249.99294.067.486.50394.067.486.503283.235.882.250

822.089.107

309.386.829.975

28

CONGTY CO PHAN DAY CAP DI~N VI~T NAM70-72 Nam Ky Khai Nghia, Qu~n 1, Tp. Ho Chi MinhBAN THUYET MINH BAD CAD TAl CHrNH(Th€ hi~n bang tien dong Vi~t Nam, nqoal tru trudng hOPc6 ghi chu bang dong tien khac),

BaD eao lai chfnhCho nam tai chtnh ket thuc ngay 31/12/2014

6.17. Ngllai mua Ira tien tnrdeNgLldi mua tra tien truce - VNDNgLldi mua tra tien truce - USD 99.975,00 USD#

CQng

6.18. Thua' va eac khoan phai nQp Nha mrdcThue GTGT dau ra phai n¢pThue xuat nhap kh~uThue thu nMp doanh nghi~pThue thu nh~p ca nhanCae loal thue khae

CQng

6.19. Chi phf pha i IraChi phi van ehuy€nChi phi cuan Iy doanh nghi~p ( thue kho, phf bao v~,,)Uii kY quy va chiet khau thanh toanChiet khau thuong malChi phi khac (tien an giClaea, dua ruoc cong nhan)Chi phi khuyen mai theo quy che d?i Iy

CQng

6.20. Cac khoan phai Ira, phai nQp ngan hilln khacNh~n kY quy, kY eLloengan h?nKinh phi cOng doanBao hi€m xa hoiCac khoan khae- Phai tra c6 tac cho c6 dOng- Phai tra lai vay- Phai tra chi phi dau tLl xay dlJng- Cae khoan khac

CQng

6.21. 01/ pho ng pha i tra nga n hillnDIJ phong bao hanh san ph~m

CQng

86 cu6i nam3.898.239.4402.123.469.000 386,967.36 USD#

6.021.708.440

86 cu6i nam90.023.497150.639.429

5.548.041.8521.071.086.09542.454.978

6.902.245.851

86 cu6i nam3.025.804.891

1.451.036.74342.756.764.8731.721.321.2816.572.851.000

55.527.778.788

86 cutfi nam237.563.113.798

49.768.52052.815.000

3.475.514.4922.220.404.450432.613.628

822.496.414241.141.211.810

86 cu6i nam4.957.327.2744.957.327.274

29

86 dau nam1.504.182.2788.149.924.8579.654.107.135

86 dau nam

521.806.23811.105.567.606

972.853.406

12.600.227.250

86 dau nam3.780.347.325

--=::::184.698.~

iNG TY3.483.888.1t-8VHat

'IU ru55.404.623.9R&E'_,

875.118.~:~--<rp HO~

63.728.676.~

86 dau nam306.467.885.700

52.474.60039.259.542

5.806.886.0441.577.952.9002.921.030.583358.472.935949.429.626

312.366.505.886

86 dau nam2.704.035.0192.704.035.019

"" ~ ~ .... , A ""

CONG TY CO PHAN DAY CAP DIJ;N VIJ;T NAM70-72 Nam Ky Khoi Nghia, Qu~n 1, Tp. Ho Chf MinhBAN THUYET MINH BAD CAD TAl CHfNH(Thg hi~n bang tien dong Vi~t Nam, nga?i tru trLlang hOPco ghi chu bang dong tien khac),

BaD CaD tai chfnhCha narn tal chfnh ket thuc nqay 31/12/2014

6.22. Yay va nQ' dai hanNH TMCP Xuat nhap kh£u Vi~t Nam (a)COng ty Oau tLlHi chfnh NM nLloc (b)

sO' cuoi narn So d~u narn12,174.00 USD # 256.664.442

42.568.689.00042.825.353.442

28.380.689.000CQng 28.380.689.000

(a) Vay thea hOpdong tfn dl,mg s6 2000-LAV-201000139 ngay 12/01/2010 :+ Han rmrc vay : 4.300.000.000 dong hoac nqoal t~ tLlang dLlang+ Thai han vay : 60 thang kg tU ngay giai ngan dau tien+ Lai suat : thea tUng Ian giai ngan+ Mvc dfch vay : Oau nr mua may tao hat PVC+ Hlnh thuc baa dam tien vay: Hi san hlnh thanh tU v6n vay la may tao hat PVC co nguyen gia la 6.285.035.393 d.+ S6 du tal ngay 31/12/2014 la 12.174 usd tLlang dLlang260.255.772 dong phai tra trang nam 2015 dLlOctrlnh baytrang phan thuyet minh NOdai h?n den h?n tra ( thuyet minh s66.16).

(b) Vay thea hOPdong s6 08/201 O/HOTO-OTTC-TO ngay 20/5/2010:+ H?n mac vay : 85.132.689.000 dong

"C',/''/'

,AN '''1-~H ':1". I

+ Mvc dfch vay : Oau tLl xay dl,lng moi nha may san xuat cap ngam trung the va ha the. ~AH *• . ;J::

+ Hlnh thac baa dam tien vay : Quyen sll dvng dat va quyen sO huu tai san tren dat t?i 70-72 Nam Ky Kh~,~ iava mot phan tai san hlnh tMnh tlt v6n vay (gam h~ th6ng thiet bi chfnh va thiet bi phv tro). b+ s6 dLlt?i ngay 31/12/2014 la 42.568.689.000 dong, trong do co 14.188.000.000 dong phai tra trong nam 2015dLlOctrlnh bay trang phan thuyet minh NOdai h?n den h?n tdi ( thuyet minh s66.16).

+ Thai hq.nvay : 84 thang kg W ngay giai ngan dau tien+ Lai suat : thea Wng Ian giai ngan

30

----- - - - - -- -

CONG TY CO PHAN DAY CAP DI~N VI~T NAM

70-72 Nam Ky Khdi Nghia, Qu~n 1, Tp. Ho Chi MinhBAN THUYET MINH BAo cAo TAl CHfNH NAM 2014(The hi~n bang tien dong Vi~t Nam, ngo~i tru tnlong hQpco ghi chu bang dong tien khac),

Bao eao tai chfnhCho narn tai chlnh ket thuc ngay 31/12/2014

6.23. Von ehu sa hO'uBang doi chieu bien dQngcua Von chu sa hO'u

TMng dll vonChenh IQch

Quy dau til Quy dl/ phOngLQ'i nhuan sau

Chi tlsu Von gop C6 phieu quy ty gia hoi thue chua phan T6ng cQngc6 phan phat trien tai chfnh

dotH phoiNam tnrdcSo du dau nam trllDe 249.599.920.000 24.034.300.000 - - 16.403.910.026 32.316.531.472 75.731.554.182 398.086.215.680-Tanq von 38.400.080.000 19.200.040.000 - - - - - 57.600.120.000-lQi nhuan sau thue - - - - - - 114.667.548.838 114.667.548.838-Phan phoi IQi nhu~n - - - - - - (51.676.087.018) (39.249.996.312)+ Phan phoi cho quy - - - - 6.213.045.353 6.213.045.353 (12.426.090.706) -+ Chia c6 tUc narn - - - - - - (24.959.992.000) (24.959.992.000)+ PMn phoi cho quy - - - - - - (12.426.090.706) (12.426.090.706)

Khen thlldng, pnuc IQi+ BOl dieu hanh - - - - - - (1.863.913.606) (1.863.913.606)

-Tang khac - - - - - - - --Giam khac - - - - - - - -So dll cuoi nam tnrdc 288.000.000.000 43.234.340.000 - - 22.616.955.379 38.529.576.825 138.723.016.002 531.103.888.206

- ~ ~ -, ........CONG TY CO PHAN DAY CAP DII;N VII;T NAM70-72 Nam Ky Khai NghTa,Qu~n 1, Tp. Ho Chf MinhBAN THUYET MINH BAo cAo TAl CHfNH NAM 2014(Th~ hi~n bang lien dong Vi~t Nam, nqoai tru twang hQp co ghi chu bang dong tien khac),

Bao can tili chfnhCho narn tal chfnh ket thuc ngay 31/12/2014

TMng dll vonChenh I~ch

Quy dau III Quy dl/ phOngL(fi nhu~n sau

Chi lieu Von gop cO' phieu quy ty gia hoi thue chua phan Tang cf}ngcO'phan phat tri@n tili chfnhdoai phoi

Ky nay

So du dau nam nay 288.000.000.000 43.234.340.000 22.616.955.379 38.529.576.825 138.723.016.002 531.103.888.206- Tang von-LOi nhuan sau thue 99.887.285.797 99.887.285.797-Phan phoi IOi nhuan (111.053.523.001) (99.586.768.117)+ Phan phoi cho quy 5.733.377.442 5.733.377.442 (11.466.754.884)+ Chia c5 tuc (86.400.000.000) (86.400.000.000)+ Phan phoi cho quy (11.466.754.884) (11.466.754.884)

Khen thLJdng,ptnlc IOi

+ ThLJdngban dieu (1.720.013.233) (1.720.013.233)So dU'cuoi ky 288.000.000.000 43.234.340.000 28.350.332.821 44.262.954.267 127.556.778.798 531.404.405.886

A ~ ~ A' A .....

CONGTY CO PHAN DAY CAP OIt;N VIt;T NAM70-72 Nam Ky Khdi Nghia, Qu~n 1, Tp. Ho Chf MinhsAN THUYET MINH sAo CAD TAl CHfNH(Thd hi~n bang Mn dong Vi~t Nam, nqoal tru tntong hOp co ghi cM bang dong tien khac),

Bao cao tai chrnhCho narn tal chfnh ket thuc ngay 31/12/2014

Chi tUft vo'n d~u hi clla chu sO' huu

Chi lieu Nam nay Nam tnlacT5ng so' Vo'n c5 ph~n T5ng so' Vo'n e5 ph~n

thll'ang thll'ang

-Von dau fu cua TOng Cong ty 187.218.240.000 187.218.240.000 187.218.240.000 187.218.240.000CP Thiet bi di~n Vi~t Nam-Von gop cua cO dong khac 100.781.760.000 100.781.760.000 100.781.760.000 100.781.760.000

288.000.000.000 288.000.000.000 288.000.000.000 288.000.000.000

Cong ty khong phat hanh tral phieu.

Cac giao dich va vo'n vai cac ehu sO' huu va phan pho'i c5 nre, lQ'i nhuan :Vo'n d~u tu cua chu sO' huu Nam nayVon gop dau narn 288.000.000.000Von gop tang trong narnVon g6p giam trong namVon gop cuoi namcd tue, lQ'i nhu~n da chia

Nam trll'ae249.599.920.00038.400,,-

86.400.000.000288.000.000.000

cd phieu : Nam naySo 11IongcO phieu dllOCphep pMt hanh 28.800.000 cO phanSo 11IongcO phieu da dllOCpMt hanh va gop von day 28.800.000 cO phandu+ COphieu thllong+ COphieu lIU dai

So 11IongcO phieu dllOCmua Iqi+ COphieu thllong+ COphieu lIUdai

So Illong cO phieu dang IlIUhanh+ COphieu thllong+ COphieu lIUdai

- M~nh gia cd ph~n : 10.000 (f/e5 ph~n7. ThOng tin btl sung eho cae khoan mue trlnh bay tren Ket qua ho~t dQng kinh doanh7.1. Doanh thu ban hang va cung ea'p dieh VIJ Nam nayDoanh thu ban thanh ph~m, hang hoa (*) 4.126.139.601.240Doanh thu ban v~t tll, phe li~u 725.167.266.268

28.800.000 cO phan 28.800.000 cO phan

28.800.000 cISphan28.800.000 cO phan

28.800.000 cO phan28.800.000 cO phan

Nam trllDe

CQng3.457.079.052

4.854.763.946.56033

3.597.797.186.897767.128.665.6715.668.606.3594.915.573.238

Doanh thu gia cong san xuatDoanh thu djch VI,!

4.375.510.032.165

-- - - - - -------------

A ,1 ~ A , ,.. ,..

CONGTY CO PHAN DAY CAP DI~N VI~T NAM70-72 Nam Ky Khdi NghTa,Qu~n 1, Tp. Ho Chi MinhSAN THUYETMINH sAo CADTAl CHfNH(Th~ hi~n bang tien dong Vi~t Nam, ngoq,itru twang hOPc6 ghi chu bang dong tien khac),

BaD CaDtai chinhCho narn tai chlnh ket thuc ngay 31/12/2014

(*) Doanh thu ban thanh ph~m narn truce la doanh thu da giam tru chiet khau thudng mal,7.2. Cac khoan giam tri't doanh thuChiet khau thudng mal (*)Hang ban b] tni Iq,i

Nam nay Nam tnlac

CQng

547.303.350.0994.296.249.302

551.599.599.4011.738.403.0881.738.403.088

(*) Nam 2013, phan rndrn ke toan cua Cong ty khOngtheo d6i dUOcchiet khau thudng mal thanh chi tieu rieng rnadUOcgiam tru true tiep vao chi tieu doanh thu ban hang.

7.3. Doanh thu thu~n vf ban hang va cung cap dlch Nam nay Nam tnlacDoanh thu ban thanh ph~rn, hang h6a 3.574.540.001.839 3.596.058.783.809Doanh thu ban v~t tu, phe li~u 725.167.266.268 767.128.665.671Doanh thu gia cong san xuat 5.668.606.359Doanh thu dlch vv 3.457.079.052 4.915.573.238

CQng 4.303.164.347.159 4.373.771.629.~7.4. Gia von hang ban Nam nay Nam tnl . ~·Tf

Gia von thanh ph~m, hang h6a 3.250.319.612.4 71 3.202.473.204.02 O!.~ TAl

Gia von ban v~t tu 705.683.457.645 758.000.212.07' \

Gia von gia cong san xuat 3.968.024.4~Hang ton kho thieu hvt 379.581.473 60.746.354

CQng 3.956.382.651.589 3.964.502.186.906

7.5. Doanh thu hOi;ltdQng tai chinh Nam nay Nam tnlacLai tien gdi, tien cho vay 432.375.302 388.184.016cd Wc, IOinhu~n dUOcchia 12.357.825.784 894.066.000Lai chenh I~ch tY gia da thl,fc hi~n 3.484.180.873 1.575.125.509Lai chenh I~ch tY gia chua thl,fc hi~n 807.725.979Khac 1.514.310

CQng 17.082.107.938 2.858.889.835

7.6. Chi phi tai chinh Nam nay Nam tnlacChi phi lai vay 32.490.043.971 45.605.497.736Chi phi lai kY quy 15.471.004.822 21.733.570.680Chiet khau thanh toan 4.984.272.391 6.097.130.752L6 chenh I~ch tY gia da thl,fc hi~n 2.844.133.785 919.271.221L6 chBnh I~ch tY gia chua thl,fc hi~n 686.777.660DI,fphong/ (Hoan nMp) giam gia chUng khoan ngan (321.798.200) 13.022.000hq,n

KMc 165.465 161.798CQng 55.467.822.234 75.055.431.847

oft. ~ ~ oft. , A. A.

CONGTY CO PHAN DAY CAP D1~N VI~T NAM70-72 Nam Ky Khai NghTa,Qu~n 1, Tp. Ho Chi MinhBAN THUYET MINH BAo cAo TAl CHfNH(Th~ hi~n bang tien dong Vi~t Nam, nqoal tru trLlC1nghOPc6 ghi chu bang dong tien khac).

Baa can tai chfnhCho nam tai cnlnh ket thuc ngay 31/12/2014

7.7. Chi phi ban hang Nam nay Nam tntl1c

Chi phi nhan vien 3.354.133.380 3.219.517.142

Chi phi v~t li~u 93.678.443 145.615.671

Chi phi dvng cu do dung van phong 142.890.615 186.004.750

Chi phi bao hanh 3.271.394.521 1.312.428.283

Chi phi dlch vu mua ngoai 35.056.596.743 28.300.206.860

Chi phi bang tien khac 27.736.702.565 44.979.078.807

COng 69.655.396.267 78.142.851.513

7.8. Chi phi quan Iy doanh nghi~p Nam nay Nam tntl1c

Chi phi nhan vien 71.954.347.482 59.117.415.532

Chi phi v~t Ii~u 896.261.815 980.757.637

Chi phi dvng cv do dung van phong 1.328.705.624 1.837.139.902Chi phi khau hao, sua chUaTSCB 7.043.890.672 10.319.29~

~Thue, phi, I~ phi 138.275.282 2.638.26 G TY

Chi phi dIJ phong 7.221.276.444 9.141.24''11.Il4IOOiivHH VU Tlf VI

Chi phi djch vu mua ngoai 8.019.588.122 5.656.334(~ i4E'T(Chi phi bang tien khac

,1 KIEM TOAI20.844.353.206 20.203.6~Rit).'WAM

COng 117.446.698.647 109.894.0~

7.9. Thu nh~p khac Nam nay Nam tntl1cThu tU thanh Iy tai san, phe Ii~u 66.000.000 568.250.000Thu lai no qua han, phat hOPdong 658.211.502 169.043.550CMnh I~ch do danh gia lal tai san g6p von 231.387.268Khoan tien dLlOCh5 tro lai suat tU Cong ty dau tu tai 3.069.280.284 4.130.692.928chlnh Nha nLloc

Khoan thue nh~p khau c6 quyet djnh khong phai nQp 161.534.867 429.779.080Thu nMp khac 63.171.400 71.883.488

Cf}ng 4.018.198.053 5.601.036.314

7.10. Chi phi khac Nam nay Nam tntl1cChenh lech 10 do danh gia I~i tai san g6p von 187.150.396Tien ph~t do vi ph~m hOpdong kinh te 29.900.735Bj ph~t thue, truy nQPthue 741.847.116Chi phi khac 109.807.375 29.181.190

Cf}ng 109.807.375 988.079.437

35

CONG TV CO PHAN DAv CAP DI~N VI~T NAM70-72 Narn Ky Khdi NghTa,Qu~n 1, Tp. Ho Chf Minh. sAN THUYETMINH sAo CADTAl CHfNH(Th~ hi~n bang tien dong Vi~t Nam, nqoal tnr tnlong hOPco ghi chu bang dong tien khac).

BaD CaD tai chfnhCho narn tai chfnh kst thuc ngay 31/12/2014

7.10. Chi phl san xu!t kinh doanh theo yeu ttl Nam nayChi phf nguyen li~u v~t li~u 3.859.499.173.935

Nam tnluc

CQng

138.039.275.00032.270.847.13446.876.328.02680.271.755.717

4.156.957.379.812

3.889.089.650.070124.935.794.18228.760.082.77841.131.251.08685.369.158.937

4.169.285.937.053

Chi phf nhan congChi phf khau hao tal san co dinhChi phf dlch VI,! mua ngoaiChi phf khac bang tien

7.11. Chi phf thue thu nh~p doanh nghiep hiQn nann Nam nay-----....;,__T6ng lQ'i nhuan ke tnan trudc thue 125.202.277.038Cac khoan dieu chinh IOinbuan chlu thus TNDN 7.302.038.116Chanh I~ch vTnhvi~n: Tang (+), Giam (-) 2.223.690.755Chenh I~ch tarn thai: Tang (+), Giam (-) 5.078.347.361T6ng thu nh~p ch!u thue 132.504.315.154Thu nh~p mien thue (12.357.825.784)Thu nh~p tfnh thue 120.146.489.370Thus suft thus thu nhap doanh nghi~p 22%Thus thu nh~p doanh nghi~p phai nQp 26.432.227.661Thus thu nh~p doanh nghi~p dLlOCgiamChi phf thus thu nh~p doanh nghi~p hi~n hanh

Nam trLluc153.648.928.420(2.631.619.571 )3.088.242.589

(5.719.862.160)

26.432.227.661 37.530.810.712

Quyst toan thus cua Cong ty S6 chiu sl,l'ki~m tra cua Cdquan thus. Do vi~c ap dl,!ng lu~t va cac quy dinh ve thusdoi voi nhieu lo~i giao dich khac nhau co th~ dLlOCgiai thfch theo nhieu cach khac nhau, so thus dLlOCtrlnh baytren sao CaDtai chfnh 2014 co th~ bi thay d6i thea quyst dinh cua Cdquan thus.

7.12.Lai cd ban tren cO'phieuLOi nhu~n sau thus thu nh~p doanh nghi~pSo c6 phie'u blnh quan luu hanhLai Cd ban tren cO'phieu

Nam nay Nam trLluc99.887.285.797

28.800.0003.468

114.667.548.83825.738.514

4.455

8. Cong CIJ tai chfnh8.1. Gia tr! hQ'pIy cua tai san va nQ'phai tra tai chfnhUi san tai chfnhTien va cac khoiin tLldngdLldngtienCac khoiin dau tLl nam giLl dsn ngay dao h~nCac khoiin dau tLl s~n sang d~ banPhiii thu khach hangCac khoan phiii thu khac

5tl cutli nam 5tl dau nam

CQng

71.075.719.5304.355.000.0009.151.309.811

468.645.164.27327.410.764.024

580.637.957.638

61.990.957.474

8.829.511.611604.526.915.154 .24.930.809.465

700.278.193.70436

"" ~ ~ "", "'" "'"CONG TY CO PHAN DAY CAP DI~N VI~T NAM70-72 Nam Ky KhOi NghTa,Qu?n 1, Tp. Ho Chi MinhBAN THUY~T MINH BAD CAD TAl CHfNH(Th~ hi~n bang tien dong Vi~t Nam, nqoal tra tniong hOpc6 ghi chu bang dong tien khac).

Bao can tai chlnhCho narn tat chinh ke't thUc ngay 31/12/2014

NQ'phai Ira lai chlnh so' cu6i nam S6dau narnPhai tra cho ngLloi banVay va nQngan han, dai hanPhal tra ngLloi lao dQngChi phi phai traCac khoan phai tra khac

COng

283.235.882.250440.741.525.64736.034.097.52355.527.778.788

246.098.539.0841.061.637.823.292

309.386.829.975491.180.294.66229.126.045.10763.728.676.412

315.070.540.9051.208.492.387.061

Gia trl hQp Iy cua cac tai san tal chinh va nQ phai tra tai chfnh dLlQCphan ann theo gia tr] rna cOng CI) tal chfnh c6th~ dLlOCchuy~n dOi trong mot giao dlch hi~n tal gifla cac ben c6 day dii hi~u biet, mong mu6n giao djch, trongmQt giao dlch trao dOi ngang gia.

COng ty chua danh gia gia tr] hOP Iy cua tai san tai chfnh va cOng no tai chfnh t~i ngay ket thUc nien dO ke toando ThOng tLl 210/2009ITT-BTC ngay 06 tMng 11 nam 2009 cOng nhLl cac quy djnh hi~n hanh chLla c6 nhunghLlang dan Cl) th~ ve vi~c xac djnh gia trj hOp Iy ciia cac tai san tai chfnh va cOng no tai chfnh. ThOng tLl210/2009ITT -BTC yeu cau ap dvng chu£n ml,(CBao cao tai chfnh qu6c te ve vi~c trlnh bay Bao cao tai chfnh vathuyet minh thOng tin d6i vai cOng cv tai chfnh nhLlng khOng dLla ra hLlang dan tL1dngdLldngcho vi~c danh gia ~;;.;9h~,nh:n cOng cv tai chfnh bao gam ca ap dvng gia trj hOP Iy, nham phu hOPvai chu£n mllc Bao cao tai Chf~~qooc~. *~rai san tai chfnh s[n sang d~ ban la cac khoan dau tLl dai h~n ciia COng ty va COng ty chLlac6 dl,( djnh nao d ~ban cac tai san tai chfnh nay trong tLlang lai gan. "

8.2. rai san dam baDTai san the' chap cho ddn vi khacCOng ty dang the cM'p Quyen su dvng dat t~i 70-72 Nam Ky Khai NghTa,NO phai thu va Hang ton kho, may t~oh~t PVC va mot sO'tai san (thiet bi chfnh va thiet bj phI) tro) dLlOChlnh tMnh tlJ dl,( an NM may san xuat capngam trung the va h~ the t~i Tan PhDTrung, Tp. HCM (Xem thuyet minh 6.16 va 6.22)

Vi~c the chap bang NQphai thu va hang ton kho dLlQCquy dinh chung trong hOpdong tin dvng rna khOng xac djnhCl) th~ khoan no phai thu cOng nhLlMng ton kho nao dLlQCthe cM'p;

Tai san nhQnthe' chap ciia ddn vi khacCOng ty khOng nam giU tai san dam bao nao ciia dan vi khac vao ngay 31 tMng 12 nam 2014 va ngay 31 tMng12 nam 2013.

8.3. Rui ro tin dungRiii ro tin dvng la riii ro rna mot ben tham gia trong hOp dong khOng c6 kha nang thllc hi~n dLlQCnghTa vv ciiamlnh dan de'n tOn that ve tai chfnh cho COng ty.COng ty c6 cac riii ro tfn dvng W cac ho~t dong kinh doanh (chii yeu d6i vai cac khoan phai thu kMch hang) vaho~t dong tai chinh (tien gui ngan hang).

37

..... ....." ~ ..... , ..... ,..CONG TY CO PHAN DAY CAP DI~N VI~T NAM70-72 Nam Ky Khdi Nghia, Qu~n 1, Tp. Ho Ghf MinhBAN THUYET MINH BAo GAOTAl GHfNH(Th~ hi~n bang tien dong Vi~t Nam, ngo~i tru tnlang hOpc6 ghi cM bang dong tien khac).

BaD CaD tai chfnhGho narn tal chfnh ket thnc ngay 31/12/2014

Phai thu khach hangGong ty giam thi~u rui ro tin dvng bang nhieu bi~n phap xhac nhau tuy theo nh6m d6i tllQng khach hang. Gv th~:+ 86i voi khach hang ta cac d~i Iy, Gong ty yeu cau d~i Iy thuc hi~n ky quy tlldng ung voi gia trl hang chua thanhtoan (cac d~i Iy se dllOChlldng lai ky quy thanh toan) ho~c dllOCngan hang c6 uy tin baa lanh thanh toano M~ckhac, Gong ty cling xay dl,(ng dllOC rnanq Illoi khach hang la cac dal Iy tren khap ca nlloc nen rui ro tin dvngkhong t~p trung vaG khach hang nhat djnh.

+ 86i voi khach hang nlloc ngoai, Gong ty chu yeu ban hang theo phlldng thuc thanh toan UG nen se giam thi~uden muc thap nhat rui ro tin dvng.

+ Mot s6trllang hQp khac se do Ban T6ng Giam d6c cua Gong ty xem xet, danh gia kha nang thanh toan tUngkMch hang cv th~ d~ giam thi~u rui ro tin dvng.

8.4. Riii ro thanh khoanRui ro thanh khoan la rui ro Gong ty g~p kh6 khan khi thl,(c hi~n nghia vv tai chfnh do thieu tien.T5ng giam d6c chju trach nhi~m cao nhat trong quan Iy rui ro thanh khoan. Rui ro thanh khoan cua Gong~yeu phat sinh tU vi~c cac tai san tai chfnh va nQ phai tra tai chfnh c6 cac thai di~m dao h~n I~ch nhau. ~

RACH NHI;M HiJU

Gong ty quan Iy rui ro thanh khoan thOng qua vi~c duy trl mot IllQng tien va cac khoan tL1dngdL1dngtien phu h~Yj~:rcac khoan vay d muc ma T6ng giam doc cho la du M dap ung nhu cau ho~t dOng cua Gong ty nham giant'~~I~ TO• h h ,;I, • hO b'A' dA .. I" ... PHIA NA~an L1ungcua n ng len Qng ve uong tlen. /~

'~

Gong ty cho rang muc dO t~p trung rui ro doi voi vi~c tra no la thap. Gong ty c6 kha nang thanh toan cac khoanno den h~n W dong tien thu dllOCW ho~t dong kinh doanh va tien thu W cac tai san tai chfnh dao h~n.

TMi h~n thanh toan cua cac khoan no phai tra tai chfnh dl,(a tren cac khoan thanh toan dl,( kien theo hOp dongchL1adL10cchiet khau nhL1sau:

38

A ,.."t #l- A , ~ ~

CONGTY CO PHAN DAY CAP DI~N VI~T NAM70-72 Nam Ky Khai Nghia, Qu~n 1, Tp. Ha Chf MinhBAN THUYETMINH BAo cAo TAl CHfNH(Th~ hi~n bang tien dong Vi~t Nam, nqoal tru trllong h!;1pc6 ghi chu bang dong tien khac).

BaD CaD tai chlnhCha narn tal chfnh ket thuc ngay 31/12/2014

So cuoi kyPhai tra cho nglloi banVay va noPhai tra cho ngLtoilao dongChi phf phai tracac khoan phai tra khacCOng

So dau namPhai tra cho ngLtoibanVay va noPhai tra cha ngLtoilao dongChi phl phai traOac khoan phai tra khacCOng

TU'01 narn trO' Tren 01 nam denxuong 05 nam

COngTren 05 nam

283.235.882.250412.360.836.64736.034.097.52355.527.778.788

246.098.539.084

283.235.882.250440.741.525.64736.034.097.52355.527.778.788

246.098.539.084

28.380.689.000

1.033.257.134.292 28.380.689.000 1.061.637.823.292

309.386.829.975448.354.941.220 42.825.353.44229.126.045.10763.728.676.412

315.070.540.905

309.386.829.975491.180.294.66229.126.045.107

1.165.667.033.619 42.825.353.442

8.5. RiHro th] tntO'ngRui ro tb] trLtong la rui ro rna gia tr] hQp Iy ho~c cac luang tien trang tlldng lai cua cong CI,J tai chfnh sa bien dongthea nhflng thay dOi cua gia th] trllong. Rui ro thi trLtong bao gam 3 IOq,i:rui ra ngaq,it~, rui ro I§i suat va rui ra vegia kMc.Rui fO ngoQi t,Rui ra ngoq,it~ la rui ro rna gia tri hQp Iy ho~c cac luang tien trong tlldng lai cua cong CI,J tai chfnh sa bien dongthea nhflng thay dOi cua tY gia hoi doai. Cong ty thLtongxuyen theo d6i SIJ thay dOi cua tY gia hoi doai, can doi thuchi ngoq,it~M hq,nche rui ro ngaq,it~.

Rui fO Iii sualRui ro I§i suat la rui ro rna gia tri h!;1pIy ho~c cac luang tien trang tlldng lai cua cong CI,J tai chfnh sa bien dongtheo nhflng thay dOi cua I§i suat thi trLtOng.

Rui ra I§i suat cua Cong ty chu yeu lien quan den tien, cac khoan tien ngan hq,nva dai hq,n.Cong ty quan Iy rui ro I§i suat bang cach phan Uch tlnh hlnh th! trLtongM c6 dLtOccac I§i suat c6 IOi nhat va vannam trong gioi hq,nquan Iy rui ra cua mlnh.

Rui fO vi gia khacRui ro ve gia khac la rui ro rna gia tri hOp Iy ho~c cac luang tien trong tLtdng lai cua cong CI,J tai chfnh S8 biendong thea nhflng thay dOi cua gia th! trllong ngoai thay dOi cua I§i suat va tY gia hoi daai.

39

A ~ ~ A' A A

CONGTY CO PHAN DAY CAP DI~N VI~T NAM70-72 Nam Ky KhOi NghTa,Qu~n 1, Tp. Ho Ghi MinhBAN THUYET MINH BAD GAD TAl GHfNH(Th~ hien bang tien dong Viet Nam, nqoal tru tntong hop c6 ghi ctui bang dong tien khac),

Bao cao tai chinhGho narn tai chinh ket thuc nqay 31/12/2014

9. Nhung thOng tin khac9.1. Giao dlch vIYi cae ben lien quanGiao dich vIYi cac thanh vien quan Iy chu cMft va cac ca nhan co lien quancac thanh vien quan Iy chu chat va cac ca nMn c6 lien quan gam: cac thanh vien HOi dong quan trl, Ban ki~m .soat, Ban Tang giam doc va cac thanh vien mat thiet trong gia dlnh cac ca nhan nay.

Thu nhap cua cac thanh vlen quan Iy chu chat nhu sau:

Tien Illdng, tien thllong cua Ban Tang Glarn doc va Ke toan trllong;Thu lao cua HOi dong quan tri, ban ki~m soat, thll ky HOi dong quan tri;

COng

Nam nay Nam tn/IYc3.890.498.891 4.050.176.107849.000.000 964.000.000------

4.739.498.891 5.014.176.107(a) Trang do, thu lao cua Hf)QT, ban kigm soat, thll kY HQidong quan tri dll<;lcchi trong nam 2014 co nguon kinh phI cuanam 2013 la 201.000.000 d

Giao dich vIYi cac ben lien quan khacBen lien quan vai Gong ty gam:Ben lien quan Moi quan h~Tang cong ty GP Thiet bi di~n Vi~t NamGong ty TNHH MTV Gadivi - Dong NaiGong ty GP Thiet bi di~n - THIBIDIGong ty GP Ghe tq,o Di~n CdHa NOi - HEMGong ty GP Khi Cl) di~n I - VINAKIPGong ty GP San xuat va Thlldng mq,i EMIG -Gong ty GP Thiet bi di~n Vi~t NamGong ty GP Ghe tq,o Bdm Hai DlldngGong ty GP Ghe tq,o may di~n Vi~t Nam -Hungary - VIHEMGong ty GP V~t tLl va Xay dl,fng Ha NOiGong ty Day dong Vi~t Nam - GFT

Gong ty m~Gong ty conG6 cung cong ty m~G6 cung cong ty m~G6 cung cong ty m~Go cung cong ty m~Go cung cong ty m~Go cung cong ty m~Gong ty lien ket cua cong ty m~

Gong ty lien ket cua cong ty m~Gong ty lien doanh cua cong ty m~

Trong nam, Gong ty co cac giao dich vai cac ben lien quan nhll sau:Nam nay Nam trLlIYcBen lien quan NOi dung giao djch~-------------Tang cong ty GP Thiet bi di~n Vi~t Nam Mua nguyen v~t lieu;

Thanh toan tien mua NVLLai vay phat sinh trong namTra lai vay;

625.332.742.593679.490.999.0744.512.500.0006.175.000.000

658.277.929.915685.156.872.580

7.431.250.0006.795.833.333

40

A A? ~ A , A A

CONG TY CO PHAN DAY CAP D1I;N VII;T NAM70-72 Nam Ky KhOi Nghia, Qu~n 1, Tp. Ho Chf MinhBAN THUYET MINH BAo cAo TAl CHfNH(Th~ hi~n bang tien dong Vi~t Nam, nqoal tru tru'ang hop co ghi cbu bang dong tien khac),

BaD CaD tai chlnhCho narn tai chfnh ket thuc ngay 31/12/2014

9.1. Giao dleh vai cae ben lien quan ( tiep theo)Ben lien quan NQi dung giao dleh---------------------------Cong ty TNHH MTV Cadivi - Dong Nai Mua nguyen v~t li~u, gia

cong keo dong;

Thanh toan tien mua nguyen 276.584.999.365 101.312.305.249v~t li~u, gia cong keo dong;

Phai thu tien ban nguyenv~t li~u;

Nam nay Nam tnrdc288.125.854.486 104.574.928.797

158.918.141.669 306.884.178.869

Da thu tien ban nguyen v~t 156.293.362.473 306.884.178.869li~u;

Phai thu tien thue GTGT cuatai san nhan g6p von

Chuy~n phai thu tien thueGTGT eua tai san nhan g6pvon sang kY quy tieu thu sanpham

Ky quy tieu thu san phamDa tra khoan chi hi);

Cong ty CP Khf cu di~n I - VINAKIP Mua nguyen v~t li~u;Thanh toan tien mua nguyenv~t Ii~u;

Phai thu tien ban nguyenv~t Ii~u;Da thu tien ban nguyen v~tli~u;

Cong ty Day dong Vi~t Nam - CFT

5.759.143.383

5.759.143.383~,~'IHI~W HUuHAl'1\1 ru VA~Hi KE 'ro~'E~ rOAN

.~

.~

15.000.000.000764.392.905

1.819.950.0001.819.950.000

322.987.500

322.987.500

Mua nguyen v~t li~u; 207.552.728.033Thanh toan tien mua nguyen 212.031.464.848v~t Ii~u;

41

'" ~ II- '" , '" .....CONGTY CO PHAN DAY CAP DI~N VI~T NAM70-72 Nam Ky Khai Nghia, Qu~n 1, Tp. Ho Chi MinhBAN THUYET MINH BAo cAo TAl CHfNH(Th~ hi~n bang tien dong Vi~t Nam, ngoq.i tnr tnJong hOPc6 ghi chu bang dong tien khac).

BaD cao tai chfnhCho nam tai chlnh ket thuc ngay 31/12/2014

9.1. Giao dlch viii cae ben lien quan ( tiep thea)Tal ngay ket thuc nam tai chmh (31/12/2014), cong no v(ji Ben lien quan nhu sau:Ben lien quan NQi dung cOng nQ'T6ng cong ty CP Thiet bi di~n Vi~t Nam Phai tra tien mua nguyen

v~t li~u;

Phai tra lai yay;Phai tra tien yay;Phai tra tien mua nguyenv~t li~u, gia cong keo dong;

Cong ty TNHH MTV Cadivi - Dong Nai

Phai thu tien ban nguyenv~t li~u;

Phai thu tien thue gia tri giatang cua tal san g6p von;

Cong ty Day dong Vi~t Nam - CFT

Ky quy tleu thu san ph~mPhai thu khoan chi hQ;Phai tra tien mua nguyenv~t Ii~u;

42

So cuoi nam So d~u nam67.953.061.064 122.111.317.545

1.662.500.00095.000.000.000 95.000.000.00014.803.478.669 3.262.623.548

2.624.779.196

5.759.143.383

20.759.143.383

13.027.285.946

CONG TY CO PHAN DAY CAP DI~N VI~T NAM70-72 Nam Ky Khbi NghTa,Qu~n 1, Tp. Ho Chf MinhSAN THUYETMINH sAo cAo TAl CHfNH(Th~ hien bang tien dong Viet Nam, nqoai tru twang hc;!pco ghi chu bang dong tien khac),

8ao cao tai chlnhCho narn tal chfnh ket thuc ngay 31/12/2014

9.2. ThOng tin ve bQ ph~nNam nayThOng tin ve bQ ph~n thea dan vi san xuat duQ'eth@hiQn nhu sau:Chi tieu Van phong Cong ty1) Tien va cac khoan tLldngdLldngtien 67.856.470.7172) Phai thu khach hang 190.806.692.4143) Nguyen v~t li~u ton kho4) Chi phf san xuat kinh doanh db dang5) Tal san co dinh huu hlnh:- Nguyen gia- Hao rnon lOy ke

6) Tal san co dinh va hlnh:- Nguyen gia- Hao rnon lOy ke

7) Tai san khang phan boT6ng cQng Tai san1) Vay ngan han, dai han2) NOphai tra bQphan3) NQphai tra khang phan boT6'ng eQngNI1phai tra

ThOng tin ve bQ ph~n thea linh vile kinh doanh dUQ'eth@hiQn nhll sau:Chi lieu Thanh pham, hang hOaDoanh thu thuan ve ban hang va cung cap dich VI) 3.574.540.001.839Gia von hang bcin 3.250.699.193.944

53.081.564.72831.354.971.20129.655.858.68847.992.936.636

(18.337.077.948)47.297.617.85455.241.062.899(7.943.445.045)

440.741.525.647287.921.437.856

LQi nhu~n gOpve ban hang va cung cap dich VI)

XI nghiQP Long XI nghiQp Tan A433.941.422 488.092.208

84.481.196.580 112.332.584.83512.293.152.681 31.978.522.42012.218.898.919 24.908.973.54010.677.118.740 149.271.184.59068.215.897.509 254.366.149.700

(57.538.778.769) (105.094.965.110)

120.643.500 1.045.811.570

Kinh doanh v~t tll Gia eong san xuat725.167.266.268705.683.457.645

XI nghiQP Thanh My C(ing2.297.215.183 71.075.719.530

81.024.690.444 468.645.164.27316.467.127.297 113.820.367.1266.964.736.275 75.447.579.935

28.933.119.672 218.537.281.690156.337.627.386 526.912.611.231

(127.404.507.714) (308.375.329.541 )47.297.617.85455.241.062.899(7.943.445.045)619.997.963.256

1.614.821.693.664

440.741.525.647169.697.764 289.257.590.690

353.418.171.4411.083.417.287.778

Dieh VI.! khac CQng3.457.079.052 4.303.164.347.159

3.956.382.651.5893.457.079.052 346.781.695.570

CONG TY CO PHAN DAY cAp DI~N VI~T NAM70-72 Nam Ky Khoi NghTa,Qu~n 1, Tp. Ho Chi MinhBAN THUYETMINH BAa cAo TAl CHINH(The hi~n bang tien dong Vi~t Nam, nqoai tru tnlong hcp co ghi chu bang dong tien khac),

Bao cao tai chlnhCho narn tal cnlnh ket thuc ngay 31/12/2014

3.202.533.950.382 758.000.212.073393.524.83~.~~'~,·~.~. t!~~"".598

::t: 3C.:r·c.~ ~ £01 ~ A:*t -f ., C) -0' _ ti"'~c:; §.-f ;;:"L .--. ?-.._, '< _ -< n

9.2. ThOngtin ve bi} ph~n ( tiep thea)N3m tnJacThong tin ve bi} phijn thea ddn vi san xu!t duQ'Cthe hi~n nhu sau:Chi lieu van phong Cong ty1) lien va cac khoan ttlcJngdllcJngtien 60.572.986.6782) Phai thu khach hang 276.555.126.0333) Nguyen v~t li~u ton kho4) Chi phi san xuat kinh doanh do dang5) rai san co djnh huu hlnh:- Nguyen gia- Hao man lOyke

6) Tal san co djnh va hlnh:- Nguyen gia- Hao man lOyke

7) lai san khang phan b5Tang ci}ng rai san1) Vay ngan han, dai han2) NOphai tra bQphan3) NOphai tra khong phan b5Tang ci}ng NQ'phai tra

Thong tin ve hi} pMn theo llnh vllc kinh doanh duQ'Cthe hi~n nhu sau:

170.408.681.20163.635.791.69327.454.061.46942.867.093.396

(15.413.031.927)48.317.443.57855.241.062.899(6.923.619.321)

491.180.294.662318.164.181.113

Chi lieuDoanh thu thuan ve ban hang va cung cap djch v~Gici von hang banLQi nhu~n gQPve ban hang va cung cap djch VI)

Thanh ph§m, hang hoa3.596.058.783.809

XI nghi~p Long XI nghi~p Tan A430.622.319 407.882.190

117.625.260.879 118.713.538.98424.696.227.814 39.741.183.694

12.449.205.507 150.054.370.66566.338.362.016 234.872.565.592

(53.889.156.509) (84.818.194.927)

286.069.500 457.408.855

Kinh daanh vijt tll Gia cong san xuat767.128.665.671 5.668.606.359

3.968.024.4511.700.581.908

XI nghi~p Thanh My Ct}ng579.466.287 61.990.957.474

91.632.989.258 604.526.915.15420.803.891.634 255.649.984.34321.279.465.456 84.915.257.14920.728.380.253 210.686.017.894144.096.982.081 488.175.003.085

(123.368.601.828) (277.488.985.191)48.317.443.57855.241.062.899(6.923.619.321)503.400.880.039

1.769.487.455.631

491.180.294.662133.277.642 319.040.937.110

428.162.335.6531.238.383.567.425

Dich VI,I khac Ct}ng4.915.573.238 4.373.771.629.077

. 3.964.502.186.9064.915.573.238 409.269.442.171

CONG TV CO PHAN DAv CAP meN VieT NAM70-72 Nam Ky Khai Nghia, Qu~n 1, Tp. Ho Chf MinhBAN THUYET MINH BAo cAo TAl CHfNH(Th~ hi~n bang tien dong Vi~t Nam, ngoq.i tru tn/ong hQpc6 ghi chu bang dong tien khac),

Bao cao Uti chfnhCho narn tai chfnh ket thuc ngay 31/12/2014

Cong ty t6 chuc ban hang tap trung thong qua bo may ban hang cua Cong ty, cac Xf nghi~p khong t6 crurc banhang cOng nhu khong hach toan doanh thu, gia von, do v~y, Cong ty khong trlnh bay ket qua kinh doanh theo tUngdon vi san xuat.

9.3. Cac sll kiQn sau ngay ket thuc ky ke loan nam 2014Sau ngay ket thuc nien do tai chfnh 2014 den ngay I~p Bao cao tai chfnh khong c6 sl,l kien bat thllong nao xay ra.

9.4. SOIiQu so sanhSo lieu so sanh la so lieu tren Bao cao tai chfnh cho narn tai chfnh ket tbuc ngay 31 thang 12 nam 2013 da dllQcki~m toano

Tp. HCM ,ngay 16 thang 03 nam 2015

NGUVEN LOC

Ngllai I~p bieu Ke toan trllang

NGO HONG NGA VO HO'U LUVe N

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I I'...BanTong Giam doc Cong ty chiu trach nhi~m ve vi~c I~p, trlnh bay trung thl,lCva hc;1PIy bao caotai chfnh cuaCongty theo chuan ml,lc ketoan, che dOketoan doanh nghi~p Vi~t Namva