Mue Lue. .-".000--

I. BANG CAN DOl KE TOAN

2. BAa cAo KET QuA HOC-T DONGKINH DOANH

3. BAa cAo LVU CHUYEN TlEN TI;

4. THUYET MINH nAo cAo TAl cHiNH

Trang

01 - 03

04 - 05

06 - 07

08 - 22

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D

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CONGTY co I'HAN f),\V TV' vA PHkr T1{1~:NSACOl\l

liANG CAN n6, KE TOANT(li ngay 311MnR /1 nam lOI.J

I\I~u sA n 01 - lJJ-'-

Dan vi linh D6ng Vift Nam

TAl SAN M~st) Thu}'fl 3111212014 0110112014minh

A. TAl SAN NGAN II~N 100 463.99..1.502.39..1 466.178.137.708(100"" 110+120+130+1..10+150)

I. Tiin va de I.:h03n tlto'ng dlfo'ng tii" 110 V.OI 26.210.458.638 198.526.299.753I. TiEn III 3.080.458.638 14.626.299.7532. Cae khoan tuang dllang li~n 112 23.130.000.000 183.900.000.000

II. Cae I.:hoan (15u tlf (ai ehinh ngdn h;,Jn 120 V.U2 8.000.000.000 8.175.031.683I. • • 121 9.058.888.889Dau III ng1'1IIh<,1n 8.000.000.0002. • • 122Dl,l"phong dau lu ngAn h<,111 - (883.857.206)

III. Cae kh03n phai thu ng3n h;,Jn 130 230.561.880.755 71.456.001.511

I. Ph:ii thu ella khaeh hang 131 306.153.230 2.869.202.3182. Tra lruOc eho ngucri ban 132 58.629.878.868 57.402.198.900

5. Cae khoan phai thu khae 135 V,03 171.625.848.657 11.184.600.293

IV. Hang (An kho 140 V.04 196.593.026.293 182.318.737.900I. lUng t6n kho 141 196.593.026.293 182.318.737.9002. DII phong giam gill hang Ibn kho 149 . -

V. Hi san ng3n hliln I.:hae 150 2.629.136.708 5.702.066.861

2. Thu~ GTGT duQ'c kh<1u In! 152 1.713.094.550 4.789.289.857

3. Thu~ va cac khoan khac ph:ii thu Nha mroc 154 V.05 894.729.872 888.103.5325. rai san ng3n h\m khac 158 V.06 21.312.286 24.673.472

B. TAl SAN OAI II~N 200 2.216.189.528.805 2.16.U36.439.5IS(200"" 210+220+240+250+260)

I. Cae khoan phai Ihu dai h;,Jn 210 - -II. Hi san e&djnh 220 337.517.477.113 ..I35.747.6.f1.231

I. Hi san e6 dinh hliu hinh 221 V.07 1.787.766.582 2.346.448,088- Nguyen gia 222 28.796.214.235 28.796.214.235• Gia trj hao mon luji lui 223 (27.008.447.653) (26.449.766.147)

3. Hi san e6 dinh vi>hinh 227 V.08 951.740.000 951.740.000- Nguyen gia 228 2.379.350.000 1.379.350.000- Giti trj hao mon luji lui 229 (1.427.610.000) (1.427.6/0.000)

4. Chi phi xiiy dl,fTlg ec ban do dang 230 V.09 334.777.970.531 432.449.453.143

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!lANG CAN DOl KE ToANTt;lingay J 1 thang 12 110m 201-1

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Dan II; lilll! oJllg Viel Nam

TAl SAN J\H sA T1lUJ~1 31/1212014 01/0112014minh

III. Bil dQng san d5u hr 2'0 V.IO 10.098..&57.819 10.098..&57.819

- Nguyen gin 241 11.211.821.819 11.211.821.819• Gia trj haa mon luy k~ 242 (1.113.3M.000) (1.113.364.000)

IV. Cae kho3n d5u til lli.i chinh dai h:;J1I 250 V.II 1.868.573.593.873 1.718.590.3"0"'65I. DAu lu vao cong ty con 251 1.502.900.000.000 1.351.300.000.000

2. D5u lu vaa cong ty lien k~t, lien doanh 252 331.469.326.450 33 I .469.326.450

3. f)Au lu d:'ti h;m khac 258 105.750.061.647 127.498.886.64 7

4. DI,lphong giam gia d5u tl1 t.ai chinh d:ii h;.JII 259 (71.545.79'.224) (91.677.872.632)

VI. nisan d;\i h~n khac 270 - -TONG C(JNG TAl SAN 270 2.680.184.031.199 2.630.614.577.223

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BANG CAN 1)61 KE ToANT(Ji ngay 31 Ihting 12 ndm 2014

;\lau salJOI - ON

Dan IIiIfnh DJng lIifl .'Vam

NGUON V6N ,\1:1 sA Thu}'~l31/1212014 0110112014

minh

A. N(1 Pl-I.~I TRA (300 = 310 + 330) 300 235.907.831.863 17.t622.76IAI7

I. Nv ngin hl;ln 310 90.673.518.883 5.798.448.4372. Phai Ira cho nguO'i ban 312 527.048.204 765.324.5253. NguO'i mua trali~n lru&c 3 [3 85.281.958.500 .4. TIlU~va cae khoan phai nQP Nha nuoe 314 V.14 105.547.590 -5. Phai Ira nguai lao dQng 315 2.035.308.057 2.874.851.5899. Cae khoan ph:ii Ira, phai n{lp ngin h~Jl khac 319 V.16 2.164.524.738 2.024.929.128[I. Qug khen thll'Ong, phuc lQ'i 323 559.131.794 133.343.195

II. N, d:'ti h:;tn 330 V.17 145.234.312.980 168.824.312.9803. Phai tra dai h\UlkMe 333 92.434.312.980 116.024.312.9804. Vay va nq dai h'iln 334 52.800.000.000 52.800.000.000

B. VON CliO SO HerU (400 = 410 + 430) 400 2.444.276.199.336 2.455.991.815.806

I. vAn ellu sO-IIfru 410 V.18 2.444.276.199.336 2.455.991.815.806

1. Vbn dAu III clla chll so hfru 411 1.307.984.320.000 1.307.984.320.0002. Th~ng dII ••.6n c6 ph5n 412 901.532.493.943 90 [.532.493.9437. Qug dAu tll' phM tri~n 417 102.320.528.753 102.320528.7538. Quy dl,f phbng tai chinh 418 48.508.785.203 48508.785.20310. Lqi nhu~n sau thu~ chua phan ph6i 420 83.930.071.437 95.645.687.907

II. N~u~n klnh ohl, qu}" khac 430 - .

T6NG CQNG NGU6N V6N 440 2.680.184.031.199 2.630.614.577.223--

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C()NG TY c6 !'HAN !lAV TU' vA J>U'\T TRltN SACOJ\1

BAo cAo KET QUA HO~T DONG KINH DOANHQuf 4 nam 2014

J\I~u s~ 1102 _ ()N

DUll vj linh.- DJng Vifl :.•'am

CHi TIEU Ml1 sA Thuy~1Quy 04 nlim 2014 Quy 04 nlim 2013 Nlim 2014 Nam 2013ffiinh

1. Doanh thu ban hang va cung dp dich V\l 01 VI.I 1.076.343.201 2.138.546.447 2.485.211.112 3.944.452.6582. C<ickhoan giam trit doanh thu 02 VI.23. DOllnh Ihu IhuAn ban hang va cung dll dich v 10 VLJ 1.076.3.0.201 2.138.546.447 2.485.211.1 J 2 3.944.452.6584. Gia v6n hang ban II VIA - (23.628.238.667) - (23.128.238.667)5. L.l};nhu~n gqp b:in hang \"a cung cAr djch V\I 2. 1.076.3-0.201 25.766.785.114 2.485.211.1 12 27.072.691.325

(20'" 10-11) - -6. Doanh thll hO<;1td(mg tai chinh 21 VI.5 70.574.503.782 65.319.185.769 77.866.711.118 103.075.645.7087. Chi phi 'ai chinh 22 Vl.6 (534.439.100) (262.469.083) (8.739.507.263 ) (35.238.309.187)

Trong do: Chi phi IJi my 23 - - - -8. Chi phi ban hang 24 - - . -9. Chi phi quan Iy doanh nghi~p 25 3.786,044.607 5.531.541.848 19.951.672.286 14.808.521.60410. L.l}'inhu~n fir hO\l1dqng kinh doanh 30 68.399.241.476 85.816.898.118 69.139.757.207 150.578.124.616

(30"'20+21-22-24-25) -11. Thu Ilh~p kh<ic 31 VI.7 - - 1.881.818 2.727.27212. Chi phi khac 32 VI.8 - - - -13. L.Q"inhuijn khac (40 '" 31 - 32) 40 - - 1.88U1l8 2.727.272U. TAng Il}'inhu~n k~ loan lmac thu~ 60 68.399.241.476 85.8 I6.898.118 69.141.639.025 150.580.851.888

(SO'" 30 + 40) - -15. Chi phi thu~ TNON hi~n hanh 61 VI.9 - -16. Chi phi thut TNON hoan I\li 62 - -17. L.l}'inhu~n sau Ihu~ Ihu nh~p doanh nghi~p 70 68.399.2-11"'76 85.816.898.118 69.141.639.025 150.580.851.888

(70 ~ 60 - 61 -62)

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C{)NG TV C61'1IAN I)Aunl VA PHAT TRI£N SACOl\1

BAO CAO KET QuA HO~ T DQNG KINII OOANIIQuy4 nam 2014

Ngum I~p K~toan Irtrlrng

~,~ ~tLVN~u)'~n Thanh Xuan N~uytnVan Trtri>.ng

l\I~llsa B02. O~

Dan vi tinh: D6ng Viti Nam

Tp.HCM. ngay 16 thang 01 nom 2015

Cdc Ih""il nll"h 000 ,.do (,II chi"h IJ 1>11&"khli"K 1Illldch rf1/ ("lit/ hd(J cd" "oy T"'''I< 5.\" \ ••.••• , ••• CI ._

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C()NG TY C{> I'HAN 1),\ U TU' VA 1'11/\'1 T1{1~:N SACO.\l

BAO cAo LUU ClIllVEN TlEN T!':(Thea phuong phap lIVe liJp)

QII.V -I flam 2014

M~u BII3-I>N

/Jan vi linh DJnR "iet Nam

1\1:1 Tir "gay Tit ng:l)'CHi TIF:lJ , '1'1\1 II1/111/20 14 d:n 01/0112013 d~n,.

J1I12nOI-t 3111212013I. LUU CIIUY£N TI£N TU' HO~T DQNGSAN XUAT.KINH DOANHI. Ti~n tflu tir ban hang, cung dp djch Vl,I va doanh lhu khac 01 61.438.173.351 3.707.751.4112. Ti~n chi Ira cho ngl1lJi cung dp hang hoa va dich VI,! 02 (17.625.483.4 72) (85.878.872.444 )3. Ti~n chi Ira e1lOnglIC.Jilao dQng 03 (8.429.848.184) (7.691.313.738)4. Ti~n chi Ira Jai yay 04 . .5. Tic~nchi n(Jp thu~ thu nh~p doanh nghi~p 05 (6.626.340) (16.881.785)6. Ti~n thu khac III hO\lt dQng kinh doanh 06 28.788.833.873 20.289.964.0327. Ti~n chi kh<iceho h01\1 dQng kinh doanh 07 (41.443.105.942) (54.068.904.637)

LUlJ chu)'~n li~n IhuAn fir ho~t d{lng kinh doanh 2. 22.721.9"'3.286 (123.658.257.161 )

II. LV'V CIIUVEN TJEN Tir HO~T nONG oAu TV.I. Ti~n chi d~ mua s~m, xay dl,fng TSCD va cac TSDH khac 21 - .2. Ti~n thu tir thanh [y, ban TSCD va cae TSDI-I khac 22 . .3. Ti~n chi eho vay, mua ban eong CI,! nq cita dan vi khtlc 23 (2.000.000.000) ( 16.000.000.000)4. TiEn thu h6i cho vay, ban I~i dc cong Cl,! nq eita dOTI vi 24

khae 2.148.000.000 74.684.750.0005. TiEn chi gop v5n dAu tu V<'1O dan vi kMe 25 ( 151.600.000.000) (280.400.000.000)6. TiEn thu h6i v5n dAu tu van dan vi khae 26 12.578.266.198 212.920.285.6617. Ti~n 11mttl 1Mcho vay, c8 hIe Igi nhu;j.n duqc ehia 27 22.257.322.321 67.374.606.838

Lrru c1lU}'in ti~n tir hotlt d{lng d~u tlr 3. (l16.616AI •...•81) 58.579.642 ...•99

111.LIN CHUYEN TIEN TIJ HO~ T OONG TAl CHiNHI. Th5n thu tir phat hanh e6 phiJu, nh;j.nvim gop cua chit so

31him. . .2. Tikn chi tra v5n gop eho de chu so hfru, mua l<,lic6 phi~u

32cua doanh nghi~p dil phat himh. - .3. Tien 'Yayngan han, d;ii h~n nh3.n du(,Jc 33 . .4. Ti~n chi tra nll gdc vay 34 . -5. Tien chi tra nq thue t<iichinh 35 . .

6. Cd lirc, Iqi nhu;j.n d:1lnl. cho chit sa hfru 36 (78.421.3 72.920) .

LLfUchuyin ti~n thu~n tir ho~t dqng tai chinh 40 (78 ...•21.372.920) .Lrru chuy~n liin Ihu~n trang kj: (50 = 20+ 30 + 40) 50 ( 172.315.841.115) (65.078.614.662)

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31112120133111212014r1 • t d .• d' k' 6. 198,526,299.753 263.604.914.4 15len va unng aro"ngIlC~n au 'J'

Anh huemg ella ehenh [~ch tY gia h6i doai quy dbi ngo;Ji tc 61Ti~n \'3 hwn~ daro"ng lifn [uBi ky (70 = 50+60+61) 7. V.OI 26,210.458.638 198.526.299.753

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I. Thanh IJp:

Cong Iy C6 phAn DAu tll va Phal Iri~n SACOM (len eli: C6ng ty ell phan Cap va V~t li~u Vi~n thong) IIIeong Iy c6phan du9'c thanh I~p theo qUY~1djnh s6 995/1 997/QD-1Tg ngay II thang II ni1m 1997 ella Thu lu6ng Chinh phuva quy~t dinh s6 75/1 998/QD-TCCS ngay 07 thang 02 n1l.m1998 CllaT6ng CI,lCtruOng T6ng el,lCSuu di~n"

Gifiy chUng nh~n diUlg ky kinh doanh s6 cu 059162, cAp ngay 30 thang 03 ni1m 1998 va Ihay d6i Ian 17 vao ngay171hang 06 nam 2013 thoo ma doanh nghi~p Iii.3600253537,

Trv so ehinh: khu eong nghi~p Bien Hoa 1, phuOng An Binh, Thanh ph6 bien hoa, tfnh D6ng Nai.

Van phong giao dieh: s6 152/11B dUOng Di~n Bicn Phil, phuOng 25, qu~n Binh Th'ilnh, Tp H6 Chi Minh

Cong Iy du9'c niem y~1 t;li Trung tam giao djch ehirng khoun H6 Chi Minh theo gfAy phcp s6 02lGPPil ngay02/0612000 do Uy ban chUng khoan Nh:i nuO'cdp.

Mil ehUng khoan niem y~t: SAM

2. Hinh IIl1re sir hfru \'I1n: c6 ph5.n,

3. Unh \'f!C kinh doanh: Unh v"e kinh doanh eua Cong ty [ft san xu~t, Ihuong mlli, xay dvug.

4. Nganh nglH~kinh doanh:

HOill d6ng ehinh eua Cong ty la: San xu5t, llIua ban cae 100,~inip, V~I li~u vi~n Ihong va eae IO'ilicap, v~1 li~u dand\Jng, Bobin g5 (t'Ve g6 dung qu~n day cap), Xu5.t nh~p kh5.u nguyen v~1 li~u, san ph~m cap ehuyen nganh vi~nthong va V~IIi~u di~n dan d\lIlg plll,lcVl,leho h0\11dQng san xu!it kinh doanh eua don vi. San xu~t va kinh doanh sanphAro day d6ng, san ph~m bng nhva cae 10'ili,eho IllUe van ph6ng (ho:;11d6ng ngoai linh). Dau lu phAt tri~n kinhdoanh nM, eong Irinh h\l tang ky thu~1 do thi. Kinh doanh bAt d6ng san. Kinh doanh san golf. Djch VJ,I11IUtria, djchVl,I du Ijch.

II. NIF.N DQ KE ToAN, D<1N VI TlEN T~ SO'lJ~ING TH.O~GKE TOAN.

J. K5' k~ toan:

Ky k~ toan eua Cong ty bAId~u tu ngay 01 thang 01 va k~t thllC ngay 31 thang 12.

2. DO'n vi li~n t~sir d •••ng trong k~ toan:

Don vi ti~n t~ sir dVng lrong ghi ehep k~ toan la d6ng Vi~t Nam (VND)

III. cHuAN Mile VA cut DOKEToAN APDl.)NG.

I. Ch~ d{i k~ toan ap d •••nl::

Cong ty lip dl,lng Ch~ d6 K~ loan doanh nghi~p ban hanh theo Quy~1 dinh s6 1512006/QD-BTC ngay 20/0312006 vathong Iu sf, 24412009rJT-BTC ngay 31/1212009 ella BQ truOng B6 Tai chinh.

2. Tuyen bA vi vitc luan (hil chuan IIl'lC k~ toan va ch~ d{i k~ toan:

Cong ty da ap dVng cac ChuAn rnl,l'ck~ loan Vi~t Narn va cae van bim huong dln Chu5n nwe do Nha nu6'c d<lbanhfmh. Cae bao cao t<'liehinh dU'vc l~p va trinh bay theo dung IllQi quy dinh clla tung chu5.n rnve, thong tu huimgdan thvc hi~n ehu5n rnve va Ch~ d6 k~ loan hi~n himlt dang ap dl,lng.

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THUYET MINH BAO CAO TAl cIIiNIIQII); -I nam 201-1

3. lIinh lhfre ki toan lip d.,mg:

Hinh thitc ke loan ap dl,lng: Chung Ill'ghi s5.

IV. cAc ClljNII sAcll KE ToAN AI' n~rNG.

I\I~us6 809 - D~

Jkm vi tinh VJng Vi(it Nam

I. Ngu~.en lie ghi nh~n de kho:in ti~n ,-il tU"lm~ !llro.ng tiill:

Cae nghi~p V\l kinh te!phat sinh b~ng ngo<;liI~ duqc quy dbi ra dang Vi~t Nam (heo tYgia giao dich thl,fc t~~ithoidi~m phat sinh nghi~p Vl,l. T\li thcri di~m cu6i nam cae khOlln nwc ti~n t~ co g6c ngo<;lit~ dUQ"cquy d6i thea tYgiablnh qmi.n lien ngan hang do Ngan hang Nhil !luCrcVi~t Nam cong b6 vao ngay ket thuc nien dQ ke toan.

Chenh lech tY gia Ihvc te pilat sinh trong ky va chenh l~ch tY gia do d:inh gia 1<,11 s6 du cac khoan ml,lCli~n te I~ithm di~m cubi nAm dUQ"cket chuyen vila doanh thu ho~c chi phi t:'tichinh trong nAmtai chinh.

Cac khoan tuong duong ti~n la cae khoan dau lu ng~n h,m khong qua 3 thang co kha nAng chuy~n d6i d~ dangthanh ti~n va khong c6 nhi~u nii ro trong chuyen d6i thanh ti~n k~ Ill' ngay mua khoan d~u tu d6 t~i thai di~m baa

cao.

2. Ngu).en lie ghi nh~n cae khoan phii tim th\wng ll1~i va pillii lhu khac:

Cac khoan phai (!lu khach hang, khoan tra (moc cho nguoi ban va cac khoan phai thu khac t~i thm di~m bao cao,

neu;

• Co thai h\ln thu hai ho~c thanh toan duai 1 nlim (ho~c trong mQt elm ky san xu!t kinh doanh) du(,lc phan lo~i la

tai san ng~n h~n .

• C6 thai h<;lnthu hAi ho~c thanh toan trcn 1 nam (ho~c tren mQt chu ky san xu1( kinh doanh) dut}c plui.n lo~i la tai

san diii h{ln.

3. Nguyen I~C 2hi nh~n hang Ian kho:

Hang tan kho du(]c tinh theo gia g6c. Truang hqp gia tri thuan co th~ th\Ic hien dUQ"cth1p hon gia g6c thi ph:ii dnhtheo gi:i trj thuAn c6 the thl,1Chi~n dUQ"c.Gia g6c hang (bn kho bao gam chi phi mua. chi phi che bien va cac chi philien quan tn,rc ti~p khac phat sinh d~ co dut}c hang tan kho a dja di~m va tr",ng thai hi~n t~i.

aia trj hang tan kho dUQ"cxac djnh theo phuang phap binh quan gia quy~n.

Hang tbn kho dUQ"ch{lch tmin theo phu(Jllg phap ke khai thuang xuyen.

DV phong gi:im gia hang tbn kho duQ'c l~p vao Ihoi di~m cu6i m'i.mla s6 chenh l~h giiJ'a giil gbe cua hang Ibn khoIan hon gia Irj Ihuan c6 th! th\Ic hi~n dUQ'ccua chung.

4. Nguyen tic ghi nh~n va kh~u hao tai san c6 tfjnh (TSCO):

Hi san c6 tfjnh hli'u hinh, tai san c6 dinh vo hinh dul,lc ghi nh~n theo gi:i g6e. Trong qua trinh Slr dl,lng, (ai san c6dinh hCtuhinh, tiii san c6 djnh vo hlnh duqc ghi nh~n theo nguyen gia. hao mon luy k~ va gia. tri con l",i.

Kh1u hao duQ'c trich then phuong phap dUOng Ihang. Thai gian kh~u hao dlIQ'euac linh nhu sau.Nhil xuang. w,it /eMf/true 05 - 15 namMay m6c, lhid, bi 05 - 10 namPhz«mg ti(n vliin tai 04 - 08 namThiit bi van pluJng 03 • 05 nam

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THUYET MINH nAo cAo TAl clliNIIQI~V4 nom 2014

,\1~u siJ K119- I),~

DUll I'; lif/h. Dt5f/g ViI?t Nam

5. Nguyen tic ghi nh~n va khju 11:10hit dqng san d5u hr:

nAt dQng san d~u tu dm;rc thJ hi~n thea nguy~n gi.i baa g6m eil cac chi phi giao dich li~1lquan tru di gia trj haomon li:iyk~.

Cong ty dUng Irich khfiu hao eho bAt dqng san d1iu tu tir nam 2008 theo bi~n ban ki~m toan nh:\.nuoc I~i Cl,Ie lhu~linh O&ng Nai ngay 26 thilllg 08 n11m2008.

6. Ngu,yen tic ghi nh~1I va \.6n hoa cae khmlll chi phi kh:ic:

Cae chi phi phl,lc V\I eho ho~1 dong d5u lu xay dl,mg CO"ban, cai t'.lo. nang dp TSCO trong ky dUQ"cv6n hoa \laoTSCD dang dUQ"cd1iu tu hoac cai 1<.10nfillg dp do.Cae chi phi Ira Imoc lien quan d~n ehi phi san xuftt kinh doanh nam tai chinh hi~n tQ.idUQ"cghi nhQn la chi phi tratmoe ngin h<;lnva dUQ"CIinh vao chi phi san xw1t kinh doanh trong nam tai chinh.

Vi~etinh va phan b&chi phi tra (moc dai h~n vao chi phi san xu5t kinh doanh tUng "1' hO<;lchloan dUQ"ccan cu vaodnh ehftt, muc do tUng IOi;liehi phi d€ chQn phuong phap va tieu thue phan b6 hqp Iy.

7. Nguyen lie ghi nh~n cac kho3n dju la lai ehillh:

Khoan d!u tu vao eong ty con, eong ty lien kJI dUQ"ek~ loan theo phuong phap gia g6c. LQ"inhu~n thuftn dU9"cchia IUcong ty can, cong ty lien k~t phat sinh sau ngay d5u tu dU9"cghi nh~n vao Bao cao K~l qua hotlt d{lng kinhdoanh. Cae khoan dUQ"cchia khac (ngoai 19"inhu\in thuAn) du(,Jc coi la ph5n thu h6i cae khoan d5u tu va dU9"Cghinh~n la khoan giam tm gi<ig&e d.1u tu.

Cae khoan dAu tiFehUng kho.in, cac khoan d5u tu kh:ic t~i th(ri di~m bao cao, n~u:

• C6 Ih(ri h<;lnIhu h&i ho~c dao h~n khong qua 3 thang k~ tiF ngay mua chUng khoan d6 dUQ"ccoi I<i"tuang duongli~n";

- Co thai h\ln thu h6i v6n duoi I nam ho;)c trong I chu ky kinh do:mh dUllc phan lo;;tila tai san ngin hi;ln;

- Colhoi htln thu h6i v6n tren I n(\m ho;)c h~m I chu ky kinh doanh dU9"cph£in to<.lila lai san dai h<;ln.

Dv phong giam gia dAu tu du(,Jc IQpvao thai di2m cubi n~m la s6 chenh I~ch giiIa gia g6c cua cac khOli.ndAu IudUIlCh~ch lOan Iren s6 k~ loan km hon gia trj thi tmung cua chullg l<;Iithai diEm I~p dl,1phong.

8. Nguyen lic ghi nh~n va ,.lm ho:! cae kho3n chi phi di \'ay:

Chi phi di yay dUQ"cghi nh~ vao chi phi san xUftt, kinh doanh trong n11mkhi ph<itsinh, tni chi phi di vay lien quanIIVCti~p t1.!nvi~c dAu tu xay dr,mg ho;)c san xu:1t tM san do dang dU9"ctinh vao gi<itrj clla tai san do (du9"c v6n hoa)khi co du cac di~u ki~n quy djnh trong Chuln mvc K~ toan Vi~t Narn s6 16 "Chi phi di vay".

Chi phi di vay lien quan tn,rc ti~p d~n vi~c dAu tll xay dl,1I1gho;)c san xu:1t tai san dO'dang dUQ"cHnh vao gia trj cuat<iisan do (du(,Jc v6n h03), bao gAm cac khoan li'ii ti~n yay, phan b8 cac khoan chi~t kh:1u ho;)c phl,l tr(li khi phathanh trai phi~u, cae kJlOan chi phi phl,lphat sinh lien quan loi qua trinh lam thu Il,Icyay.

9. Ngu}'cn t3e ghi nh~n e:ie kh03n phai Ira ll1lf(rng m~i va ph3i If":ikh:ic:

Cac khoan ph<ii Ira ngm'ri ban, phai tra khac, khoan vay t<;lithai di~m bao cao, n~u:

_Co thOi h~ thanh loan duoi I nam (ho;)c trong ml)t chu ky san xu:1tkinh doanh) dUQ"cphan 10\li13.nQ"ngan h\ln;

_C6thai hi;lnthanh loan tren I nam (ho;)c tren mQt chu kY san xu5t kinh d03nh) dll9"Cphful 10'.lila n9"dai h:;m;

- Hi san Ihira ehb- xu ly dUIlCphfuJ 10<.li1:'1nq ng::illhQ.n;- Thu~ thu nh*p ho1ln l<;IidUQ"cphall 10\lihi IIQ"dai h\ln.

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THUVET MINH BAO cAo TAl ClJiNJIQuy" na", ]ON

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DUTI Iii linh Dti,,~Viii" Nam

10. Nguyen tic ghi nh~1I chi phi ph:ii tni., frich Inro"c chi phi ~u-.!chua lil"ll.chi. phi b.:io hanh san phim. trichquf dlf phong trq' dp mil vi~clam:

Cac khoan chi phi Ih\Ic t€ chua phat sinh nhung dlrQ'c trich trLfOC vilOchi phi san xu!l, kinh doanh trong ky d~ dambaa khi chi phi phat sinh thl,fc 111kh6ng gay dOt bi~n cho chi phi san xu!t kinh doanh Irl~nco so dam bao nguyen tacphil hQ'Pgiua doanh thu va chi phi. Khi cac chi phi do phat sinh. nJu co chenh I~ch vo; s6 dil Irich, kJ loan tienhanh ghi tx\ sung ho~e ghi giam chi phi luang ling voi phSn chenh I~ch.

LQ"inhu~n sau time thu nh~p doanh I1ghi~p sau khi duQ'c H{lid6ng qUlin trj phe duy~t dlfQ"etrich cae quy thea DieuI~ Cong Iy va cae quy djnh phap Ii' hi~n hanh. se phall chia eho cac hen dl,fa tren Iy I~ vAn gop.

II. Ngu)"en lie ghi nh~n v8n ehli sO-hfru:

Nguyen l~e ghi nh~n v8n d5u Ilf elia c11l1 so' hu"u:

vAn dJu Iu elta elllt so hiiu dUl;Jcglli nh~n theo s8 vbn tlwe gop eua ellll so huu.

Th1)ng du van cb ph!n dUQ'eghi nh~n theo sb chenh I~ch IOnhan gicta gia thl,l"ete phat hanh va m~nh gia c6 phieukhi phat hanh eb phieu 11n,du. phat hanh bb sung ho~c tai pM.t h:'mh e6 phieu quy.

c6 IIIe phai Ira eho cae e6 dong dUl;Jeghi nh~n la khmin phai tra trong Bang Can dbi ke tOlin clla Cong ty sau khie6 thong bao chia cb ttIC Clla HQi dAng quan tri cang ty.

Lq-inhu~ sau thu~ thu nh~p doanh nghi~p sau khi duqe H{lid6ng quan trj phe dU)'~1dUl;Jctrich cac quy thea Di~uI~ Cong ty va cac quy dinh phap I)' hi~n hanh. se phSn ehia cho cac ben dl,l3 tren tY I~ vbn gop.

12, Ngu)'en de va phlNrng pbap gbi nh~n Doanh Ihu:

Nguyen tlie va phlfO'ng phap ghi nh~n doanh thu ban hang:

~~iliuban~~ghinh~~i~t~~a~~di~uk~n~u:

_ PhAn 100 nii ro va lQ'ikh gin li~n vui quy~n sa huu san ph5m. hilllg hoa da duQ'c chuy~n giao cho nguOi mua;

• Cong ty khong con nAm giu quy~n quan ly hang hoa nhU' la nglJ'('1isa hfru ho~c quykn kiem soat hang hoa;

• Doanh thu dU'Q"Cxac dinh tU't:mgdAi chae chAn;

• Cong ty da thu dU'l;Jcho~c se thu dU'Q'cIq-iich kinh te tir giao djch han hang;

- Xae djnh duQ'c chi phi lien quan den giao djch ban hilng.

Nguyen fie va phlNrng phap ghi nh~n d03nh thu cung cAp djch VI}:

Doanh thu cung dp dich Vl,IdUQ"cghi nh~n kIli ket qua elia giao djeh do dUQ'exac djnh mc)t cach dang tin c~y.Tnrt'mg hgp vi~c cung cAp djch Vl,Ilien quail dJn nhi~u ky thi doanh thu dlIQ'Cghi nh~n trong IcYtheo ket qua phSneong vi~e dl hoan thanh vao ngay I~p Bang Can dbi ke toan clla ky do. Ket qua clla giao dich eung dp djch V\ldUl;Jcxae djnh khi thoa man cae dieu ki~n sau:

- Doanh iliu duQ'c xac dinh tuong dAi chAc chAn;

• Co khil nang thu duqc lq-i ich kinh te tir giao djch cung dp djch Vl,ldo;

_ Xac djnh dUl;Jcphdn cong vi~c diI ho;'ln thanh vao ngay I~p Bang Call dbi kJ tOlin;

• Xac djnh duQ'C chi phi phat sinh cho giao dich \"a chi phi de hoilll thanh giao dich cung cAp djch V\ldo.

Ph~n cong vi~c eung cAp djch Vl,IdiI hoan thanh du(,Tcxac dinh theo phUOllg phar dilllh gia cong vi~e hoan thanh.

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Cdc rhuyl' minh ndy /{j bQ ph';'n h.,p IhlHlh ,'de &1" etfo ttli ellin!r. Trang /J

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CONG TV C<'>pHAN HAU TU' vA 1'11..\'1'T1{1EN SACO:\1

THUYET MINH BAO CAO TAl ClIiNIIQuy 4 nom 2014

~1~u~b11t)~- UN

Dtm l'i tinll D6ng Vi~1Nom

Nguyen de \'3 phlfl1n~ phllp ~hi IIh~n doanh thu hU:.II(J9n~{ai chinh:

Doanh Ihu phat sinh fit ti~n liii. ti~n ban quy~n, c6 1I1e,Igi ntlUJn duqc chia va cae khoa.ll doanh thu h01l1 dQng ,Aichinh khac duQ'c ghi nh~n khi thoa man d6ng {hili hai di~u kj~n sau

- C6 khil nang thu dUQ"c IVi feh kinh ti Iu giao dieh do;

• Doanh thu duQ'cxac djnh luang d6i ch~c ch~n.

eli tire, lQ"inhu~n dUQ"cchia dUQ"cghi nh~n khi C6ng ty dltl)'c qUY~1lnh~1lc6 !lie ho~c dUQ"cquy~noMn lQ'i nhu~nIII vi~c g6p v6n.

13. Ngu)'f-n tic va phumlg phap ~hi nh~1l chi phi thui TNIJN hifll h:'Jnh, chi phi Ihui TNDN hoan Iili:

Chi phi thui thu nh~p hi~n hann duQ'c xae dilln Ireo co sa thu nh~p chill t1lU~va lhu~ su~t thu~ TNDN lrong namhi~n himh.

Chi phi thll~ thu nh{ip hoan I~i dl1Q'cxac djnh tn~n CO' s6' s6 chcnh I~ch t~m thoi duQ'c khfiu tru, s6 chenh I~ch t~mthoi chiu thu~ va thu~ suAt thu~ TNDN.

V. THONG TIN 06 SUNGCliO cAe KUOAN Ml)C TRiNII BAY TRONG BANGCAN 001 Kt TOAN.

I. Ti~n \':1 cac kho3n lmmg Ilrt1ng liin 31/12/2014 01/0112014

Ti~n m~t 11.228.489 15.589.424

Ti~n gtii ngan hang 3.069.230.149 14.610.710.329

C<ickhoan tucrng duong ti~n (ti~n g6'i ky h;m dl10i 3 thang) 23.130.000.000 183.900.000.000

Ci}ng 26.210.-158.638 198.526.299.753

~2. Cac khoan d~u hr lai chjnh ngin hl;tn 31/1212014 01/0112014, .Dau tu ngan h;,lO khac 8.000.000.000 9.058.888.889 ,[;y tMc dlu tu qua Cong ty TNHH quan I>"~quy SSt 1.058.888.889 "/Clio Cong ty TNHH Sacom - Chip Sang vay 8.000.000.000 6.000.000.000

01,1phong dAu lU tai chinh ngin h.,n (883.857.206) (

'1Ci}ng 8.000.000.000 8. J 75.031.683 S

3. Cac khmin phai lhu ng3n h~n khac 31/12/2014 01/0112014 •~

Phai thu I?!iti~n eho vay, [iii ti~n gui ngan hang 390.714.445

Phai thu nguoi lao dgng vay mua CP 10.673.810.000

Phai thu Cong ty CP Dja Oc Sacom 108.177.856.602

Ph:i.i thu Cong ty TNHH MTV Day va Cap Sacom 58.704.565.402

Pha.i thu khac 4.743.426.653 120.075.848

C{ing 171.625.848.657 11.184.600.293

4. Hang tAn kho 31/1212014 0110112014

Chi phi SX. KD dO'dang 196.593.026.293 182.318.737.900

CQng gi3 trj thu~1l hang din kho 196.593.026.293 182.318.737.900

Cdc rhJl.l'ii m;nh nay /0. hQ I'Mn hI/I' lhiJ.nh edt" !l<fo cd" 1M t"hinh. Trung /2

C():,\G TY COI'HAN uAu TU' VA 1'li"\-1 '1J{I~:NSACO:\l

THUYET MINH BAD CAD TAl clliNIlQI(V 4 /lam 2014

I\-hiu~"IIU9- I).'

Dan vi linh. Dallg Viti Nam

5. Thoi "a cac khoan ph:ii lhu nhit nuireThu~ thu nh~p doanh nghi~p

C9n~

6. Hi san ngin hlolnkhacT\lm UngKy quy. ky CUQ"C ng~n hlln

Cqng

7. Tili san cA djnh hfru hinh (xt"1IItrall~ si')21)

8. Hi san cAdjnh vo hlnh

Khoan IIIl}C

Ngu)"cn gia

S6dlfd~u kyS6 dlf cuAi ky

Gi:i Irj hao ilion luy kiS6 dlf diu kj-'Sa dlf cu6i kyGia Irj con I~is6 dlf dlu kj-'s6 dlf cU(1i ky

9. Chi phi x8)' d.,ng crr ban dO' dangChi phi mua cAn he. dt,r an Giai Vi~tChi phi dl,Ian Khu Dan CLISinh 111<1ng

C{ing

31/1212014894.729.872

89.t 729.872

31/121201411.312.28610.000.000

21.312.286

Qu)'in su dlJng dj(

2.379.3511.0001.379.350.000

1.427.610.0001.427.610.000

951.740.000951.740.000

..\1/1212014333.177.970.531

1.600.000.000

33".777.970.531

01/0112014888.103.532

888.103.532

01101121114[4.673.47210.000.000

24.673.472

T6ng c(ing

2.379.350.0002.379.350.000

1.427.610.11001.427.610.000

951.740.000951.740.000

01/01/2014432.449.453.143

432.449.453.143

,-(

"u10. Tan~. giam bAt d(jng san diu Ilr

Khoan m!}c

Ngu)"en gia

Quy~n sir dl,mg dAt

Gia trj hao mon hiy kiQuy~n sir dl,mg d5.t

sa diu ky

11.211.821.81911.211.821.819

1.113.364.0001.113.364.000

Tang (rung k)' Clam trong ky s6 cu6i ky

11.211.821.81911.211.821.819

1.113.364.0001.113.364.000

I

~

Gia trj con I~i 10.098.457.819 10.098.457.819Quy~n sir dVng d5.1 10.098.457.819 10.098.457.819Ghi chli: Bat dQng sim dolu ILI lil gia trj quy~n su- dl,mg 10 d:il co di~n tfeh 65.492m2 (nguon g5c tir d:il nongnghi~p) t\li xii Long Tan, huy~n Nhan trl.1ch.tinh Dbng Nai. Thea dc gi5.ychUng nh~n quy~n su-dl,lng dAt dlIO'cdpvao thang 1212003. Tho-i h;,msu dl,lng d&ttit 40-50 nam. Cong ty kh6ng trfeh kh5u hao thea bien ban ki~m toan NhanLIoctl.1iCi,lC thu~ Dbng Nai ngay 26/0812008.

Cdc Ihu..W'1",inh 'Illy ta hQ pMn ,",p IhiJnh cdc Ed" ('do I<lichinh, TrmlK /J

C6NG TY c6 pHAN nAt! TlJ' vA I'IIAT T1H~:NSACO:\l ,\l~u sa B 09 - ()~

THUVET MINII BAOcAo TAl clliNIIDtm ~'ilinh. Dang Vi(!l Num

31/1212014 01/0112014CiiJ trj g:op vAn CiiJ Irj gop ,,'on

1.502.900.000.000 1.351.300.000.000331.469.326.450 331.469.326.450105.750.061.647 127.498.886.647(71.545.794.224) (91.677.872.632)

1.868.573.593.873 1.718.590.340,465

31/1212014 01/0112014Gia trj gop vAn Cia frj gop ".An

198.800.000.000 198.800.000.000686.100.000.000 534.500.000.000118.000.000.000 118.000.000.000500.000.000.000 500.000.000.000

1.502.900.000.000 1.351.300.000.000

133.736.136.450 133.736.136.45012.548.190.000 12.548.190.0009.000.000.000 9.000.000.000

176.185.000.000 176.185.000.000

331.469.326,450 331.469.326.450

3.000.000.000 3.000.000.000 ,613.548.000 613.548.000 "

7.243.518.147 7.243.518.147 ,(

13.500.000.000 13.500.000.000 l"9.630.635.500 9.630.635.500 v,20.000.000.000 20.000.000.000 \'

21.748.825,000•

1.762.360.000 1.762.360.000 I,50.000.000.000 50,000.000.000

105.750.061.647 127,498.886.647

l>anh saeh cae eong ly eon, lien k~tt lien d03nh va llrru hr khae

D~u IU vao c6ng ty con (a)oAu tu vao c6ng ty lien k~t, lien doanh (b)oAu tu dili h<;lnkhac (c)Dl! phong dAu tulai ehinh dili h<;ln

CQng

(a) O~u Ill" van cling ty eonCty CP Dia 6e SaeomCty CP Saeom • TuyJn Lamety TNHH Sacom -Chip Sangety TNHH Day va Cap Sacorn

CQng

(b) f)~u tlr van cong Iy lien ktt, lien doanhCty LD TaiHan-Sacomely CP Sam PhuCty CP Sam CuemgCty CP BOS Hic:p Phti

Cqng

(e) O~u tll" dai h~n khaeCly CP Du ljeh BlIU Di~nCty XL & DV Khlinh HoaCty CP AlphanamCty CP MomotaCty TNIIH Thling LongCty CP CK ph6 WALLCty CP QuAe CUOng Gia LaiCty CP Phan Lan Nung Chay Vl'in Di~tlDI,l"an Nhan Tr<;leh

O)ng

Ghi ehu: Quy~n bi~u quy~t eua e6ng ty trong de e6ng ty con, e6ng ty lien doanh lien k~t {uang lmg voi tY I~ vAng6p t\li cae eGng ty nay.

II. Cae khoan diu tlr tai ehinh d:ii h~n

Qur -Imini 20N

Cdc Ih"ytr mi"h ",ly IJ bQ pM" h(1p IhJ"h cac Hao cao Iii; chinh. Trang /4

CONG TV C() PIIAN uAli nf VA I'll,\"I T!{II::N SAC():\1 l\I~u ~t,B09 . D~

THUVET I\1INlIllAo cAo TAl clliNHQuv ./ m]m 201./~

Dun \'i tinh Dbng I'i~rN(Jm

16. Cae khOlin ph:ii Ira, phiii nqp ng~n h~n khae

Kinh phi cong doanSilo hiem xa h9i, y Ie, Ih11nghi~pCaltle phili traCae khoan phili trit, phili nQp khaeCong ty CP DB Va DV Sam ThinhPhdi Ira kJu1c

CQn~

31/121201411.294.4009.487.040

1.412.585.409731.157.889123.910.000607.247.8892.16.(51.4.738

01/01/201-1

9.606.6001.354.899.129660.423.399123.910.000536.513.399

2.02-1.929.128

17. Nq dai h\lnPhai Ira dai hv.nkhaeCong fy CP Dia Oc Sacom (gop v6n du an can h9 Giai ViM

Yay dai h\lllVaycua Cong ty BDS Hi~p Pllli.

Cqng

31/121201'-92.434.312.98092.434.3/2.98052.800.000.00052.800.000.000

1-15.23-1.312.980

o 1101n0l-l116.024.312.9801/6.014.312.98052.800.000.00052.800.000.000

168.824.3 I 2.980

18. V~n dlli sir hfru (u'lIl tran~ Si"l22)

VI. TH6NG TIN B6 SliNG CUO CAC KIIOAN Ml,JC TRiNU nAY TRONG BAD CAD KET QliA HO~TUQNG KINII DDANII.

Quy 04 nam 2013450.367.925

, £00 '78.522--., lUI "46.447 ,

-Quy 0.- nam 2013 tJ

450.367.925 J, ~n•.•'78522 t--., I.UI: "~6A-t7 [

~•Quy 04 nam 2013 .,

110.413.3142.881.945.500

(26.620.597.481 )(23.628.238.667)

Quy 0-1nam 20134.966.931.64260.352.254.127

--I:I:: 110 185.769

Qui' 04 nam 2014638.985.001

69.884.626.60250.892.179

70.57-1.503. 782 ~.'.~'"

QU)' 04 nam 2014413.709.201662.634.000 ,.voo.'

1.076.3-13.201 _.• _...•

QU). 0-1 nam 2014413.709.201662.634.000 I.UU"",

1.076.3.13.201 _.. __ ..

Quy 0-1nlim 2014

5. Doanh thu ho,,". dqng ll\i chinhLili tien glii. tien eho vayC6lltc. lQ'inhu~n duqc chia, l1iiban c6 phi~uDoanh thu hOill d{lng tai chinh khae

Cqng

4. Gia vAn hang banGiil vlm cungdp thanh ph5.m. hang h6aGi<\.trj con l\l.i,chi phi nhuqng ban, thanh Iy BDS d:1uluDI,lphong giam gia hang tan khoCqng

t. Doanh Ihu ban hang va cung d,) djch "\1Doanh thu cung dp d(ch VI,!

Doanh thu kinh doanh bal dOng san d5u lu

CQng

3. l)oanh thu tllUAn \'~ ban hang \'3 cung cAl) djch , .•••Doanh thu thu5n cung dp dieh Vl,I

Doanh thu IhuAn kinh doanh bAt dOng san d5.u III

Cqng

Ok Ih••ylr minh nny fd WpM" ll(1p rhiJ."hcac lIdo Clio I,}i chlnh. Tmng 15

CONG TY CO PHAN I:),\U TU' VA PilAT ml~;N SACO\l

THUYET MINH BAOCAO TAl CHiNH0!i.J nom 20/4

l\Iau sa B0') - O~

Drftl ~'iri'lh Dd"g Vief Nam

6. Chi phi lai eMnhDl,t phong gi<'l.Ingia cac khoim dclu III ng&n h,1O.d:li h;mChi phi l:ii chinh khac

C{jng

9. Chi phi fhu~ Ihu nh~p doanh nghiffl hifn hanhThu nh~p chiu thu~ nlim InracThu nh~p chiu thw~ pilat sinh lrong kyThu nh~p chiu thu~ ky mi.y11lU~su~t thu~ lhu nh~p doanh nghi~pChi phi thu~ tim nh~p doanh nghifp hifn hanh

10. Chi phi san xu~t. kinh doanh thl'O )"~utAChi phi nguyen li~u. v~t Ii~uChi phi nhan c6ngChi phi kh5u hao ffii san c6 djnhChi phi dich V\l mua ngoaiChi phi khac b~ng ti~n

CQng

VIII. NIILrNG TIIONG TIN KIlAc

I. Giao djeh \'lri cae bt'n lien quan:

Qu~' 04 nam 2014(538.347.525)

3.908.425

(53"'39.100)

QU)' 04 nam 2014(46.845.281.482)( 1.485.385.126)

22%

Qu)' 04 lIalll 2014

2.069.997.083117.775.120783.550.268814.722.136

3.786.044.607

QU)' 04 nilm 2013(280.631.676)18.162.593

(262.469.083 )

Quj' 04 nam 2013

(138.376.708.841)25.668.100.591

25%

QU}' 04 n:'hll 2013109.585.541

4.267.840.436148.4\ ) .436178.809.951826.894.484

5.531.541.848

Trollg kj', Cong ty pilat sinh cae nghifl) vI}mua ban vo'i cae ben lien quan nhtr sau:

Nr:1Iic1P I'll mua hang

Ben lien quanC6ng ty CP Dia 6c SacomCQng

J"li'ghifp l'/I han hang

Ben liell quanC6ng ty 'rnHH MTV Day Va Cap SacomC6ng ty TNHH Sacom • Chip SangC6ng ty lien doanh cap Taihan-Sacom

CQng

M~i quan h~C6ng ly con

I\1Ai quail hfCong ty conCong ty conCong ty lien doanh

Cia Irj ~i~lodjeh997.011.389

997.011.389

ChI. trj giao djeh169.590.574201.944.444137.579.438

509.114.456

""I,(

;•

Cde rhuyfl minh nAy ta hQ phqn m,p lhanh ('de Baa eaa liii chfnh. Tmllil/{)

CONGTYC() pHAN flAu TU'V,\ PH"':! T1Hf:N 5/\CO:\1

TIIUYET MINH IIAo cAo TAl clIiNHQu.v 4 nam 10/4

D~n ngay JI/12nOI4. dc khoan dllr~ th~lIh loan \'(l'i cac blln lilln qu~n nlur s~u:

i\I~u sb Il 0'). [):"l

lJon \/; linh DJng Vifl ,•.•..am

Cdc khad" flu;; ,I", '!lmrng "Ift;

ncn lilln quan

C6ng ty TNHH MTV Day Va Cap SacomCbng ty lien doanh cap Taihan.SacomCbng ty TNHH Sacom . Chip SangC{jng

Cdc lihod" plu;; 1//11 kluk

Ben lien quanC6ng ty TNHIf MTV Day Va Cap SacomCbng ty CP Dja 6c SacomC{jng

Cdc HUH;" pita; Ira liluk

Ilcn litn qu~nCbng ty CP Dja 6c SacomC6ng ty lien doanh cap Taihan.SacomC{jng

M~iquan h~Cbng Iy conCong ty lien doanhCbng Iy can

M6i lJuan h~C(jng Iy conC6ng Iy call

M~iquan hfCong ty conCong Iy lien doanh

JIJI2nOl455.080.93444.078.128201.944.444301.103.506

JlIl2nOU58.704.565.402108.177.856.602166.882.422.00..1

3 IJl2nO 1492.564.850.869

25.000.00092.589.850.869

2. Baa cao b() ph~n

Baa cao bQ ph~n dlIQ'C Irinh bay thea linh vve kinh doanh va khu VVC dia ly. Baa cao b6 ph~n chinh y~u Iii.theaIinh vvc kinh doanh dva In~n CC1 cAu 16ehuc va quan ly nQi bQ va h~ th6ng Baa cao l:ii chinh noi b6 cua Cong ty.

Kim l'!rc diu 0'Toan bQhO;,l1dQng kinh doanh eua Cong !y chi di2n ra Iren lanh Ihb Vi~1Nam.

Linh )'lFCIii"h doanltC6ng ty co cac Hnh vvc kinh doanh chinh sau:• Linh Vl,JC san xuAl, mua ban cac IO\licap, v~t li~u vi~n thong V3 cac [o~i cap, v~t li~u dan dl,lng, bobin g3.- Linh II\1C xiiy dl,lTIgV3 kinh doanh bAIdQng san.• Linh VVC d~u tu tai chinh.

,J

/,

•)

,

Cdc 11114)'1'1mi"h ndy IiJ. hQ ph(j" h,'1' Ih<l"h cdc Hdn cdo lai chinl •. TranK /7

C6NG TV 0) !,I-IAN UAU TlfvA I'I-IAT THIEr"<SACO:\1 I\I~u sA B 09 - l),'"

TIIUYET MINH BAa cAa TAl clliNIIQu,V4 nam 20/4 {Jan I'j ,hIll D6ng Vif' Nom

Naill nay

Thong lin ••..E k~t qua kinh doanh ella b6 ph~n theo linh v\re kinh dO<lnheua Cong ty Cl,lth~ IIhu sau:

Cap va v~t li~u \'i~n Xii) dlfng va kinh oiu tu lai chinh vathOng doanh 1.151d9ng san khac C9ng

71.650,846.983(534.439.100)3.786.044.60768.399.241.476

70.988.212.983(534.439.100)3.751.030,89867.771.621.185

662.634.000

35.01J.709627.620.291

Doanh thu thu.lnChi phi tn,re ti~pCae chi phi ph:in b6L~inhu~ntnJoethu~Chi phi Ihu~ TNDNL~ri nhu~n sau lhue 627.6211.291 67.771.621.185 68.399.2-11.-176

3. Cling c•••tai chinh

II. Quan If rui ro tai chinhT6ng quan: Cae IO\linii ro tai chinh rna Cong ty ph.:iid6i m~t do ••..i~e sir dl,lng cae cong Cf,.ltai ehinh Iii:- Rui ro lin dl,lng• Rui ro thanh khoan• Rui ro thi tnJOng

b. Rili ro tin d •••ng

RLiiro tin dl,lIlg 101 rui ro rna d6i lac se kh6ng thl,fe hi~n cae nghia Vl,leua minh thea quy dinh eua mQt eong el,llaiehinh ho~e hQP d6ng khaeh hang, dan d~1It611that v~ tai ehinh. Cong Iy e6 nii ro tin dl,lng lit cae h01l1dQng kinhdoanh eua minh (eM y€u d6i vai cae khoan phai thu kMeh hang) va tit hOllt dQng tai ehinh eua mjnh bao g6m cati~n giri ngan hang va eac eong el,ltili ehinh kh<ic.riJ" giN "Kim !lilllg wi cae khmi" tlr(YIIg dlrO'tlg tiJ"

Phin IOn li~n giri ngan hang eita Cong ty dUl;'e giri t;Ii cae ngan hilllg tUn co uy tin a ViCI Nam. Cong Iy nh~nth5y mire d{l t~p trung nii ro tin dl,lng d6i voi tiin gt'ri ngall hang tit Ihap.P/uii til" khach /timg WIcac k!lOd" p/uii t/III khde

Vi~e quan I)' nii ro tin dl,lng khaeh hang eua Cong ty dlra tren cae ehfnh sikh, thu tl,le va quy Irjnh kiEm SOaleuaCong ty e6 lien quan d~n vi~e quan I)' rili ro Ifn dl,lllg khach hang.

Cae khoan phai thu khach himg chua tra thuOng xuyen dul;'c thea doi. Cae phan lieh v! khil nang I~p dl,f phongdu~e thl,fe hi~n t<;lingay I~p bao eao tren e(1 sa tling khaeh hang dbi vai cae khaeh hang tOil. Tren C(f sO'nay,Cong ty khong e6 rili ro t~p trung v! tin dl,mg.

c. Rtij ro thanh khoan

Rui ro Ihanh khoan h\ rili ro Cong ty g~p kh6 khan trong vi~e dap lmg cae nghia Vl,ltai ehinh do tinh Iflmg thi~uv6n. Rui ro thanh khoan eua Cong ty phat sinh ehu y~u do khong luong xling trong e.Ie "1' h\ln eua tai san laiehinh va cac kh03n phai tra tai ehinh.

Cong ty giam sal rili ro Ihanh kho{lII bftng vi~e duy tri ty I~ li~n m~t va cae khoan tUOllg duang ti~n (, mite mitBan Giam dAe eho la du dE h6 Ir~ tai ehinh eho eac hO\l1dQng kinh doanh eua Cong ty va dE giam lhi~u anhhuang eua nhOng thay d6i cae lu6ng ti~n.

Vi~e quan Iy rili ro tin dl,lng khaeh hang eua Cong ty dl,fa tren cae chinh sach, thu tl,leva quy tdnh ki~m soat ellaC6ng Iy e6 licn quan d€n vi~e quan Iy rili ro tin dl,lng khaeh hang.

,,,i'r'~

1

Cdc rhwy(1 rnlnh nay M bQ rh,jn h,1f1lhdnh cdC' Hdo edo I,ll chEnh. Trang /8

COi\'G TY CO I'IIAN nAu TU' vA PilAT T1{1~:J"' SACOl\l

THUYET 1\I1NIIIlAO CAD TAl CHiNIIQu.v .J nom 201.J

,\I~u M1B 09 - UN

Dall vi f;/lh. D~n~t!'ifl Nom

Thong tin thoi h~n dao h"in elm nq ph<iitni tai ehfnh eua Cong ty dva tren cae gia trj thanh toan chua chi~t kh.1utheo hqp d6ng nhu sau:

58 cu8i liyCae khoan \layPhai tnt nguO'i banNguO'i mua tni ti~ll tmoeChi phi ph<iitraPhai tra khtie

s&.du kyCae khoan \layPhai Ira ngum btinNguai mua tra ti~n tmoeChi phi phai IraPhai Ira khae

Tu 01 namIrO'~ujllg

90.567.971.293

527.048.20485.281.958.500

4.758.964.589

5.7980448.-137

765.324.525

5.033.123.912

Tu 01 namdin 05 nam

1~5.B ..UI2.98052.800.000.000

92.434.312.980

16S.82.UI2.98052.800.000.000

116.024.312.980

Cqng

B5.802.28~.27352.800.000.000527.0~8.204

85.281.958.500

'17.193.277.569

17.(622.761.-11752.800.000.000765.324.525

121.057.436.892

Cong ty eho ring mue dQ t~p Irung rui ro d6i voi vi~e tra nq I:i th&p.Cong Iy eo kha nang thanh tmln cae khoannq d~n h\Ul tli dong ti~n tu ho~t dqng kinh doanh va ti~n thu tu dc tai san lili chinh dao h'lon.

d.llui ro Ihi trwng

Rui ro thi tmimg la rLli ro rna gia tri hqp Iy ho;l.c cae lu6ng li~n trong tuang l(li cua eong Cl,l tai ehinh se bi~ndqng thea nhiing thay d6i cua gia Ihi tmimg. Rui ro thi tmong bao g8m 3 lo\li : Rui ro ngo~i t~. rili ro liIi suAt \larili ro v~ gia khac.

Ru; TO "gO{l; If

Rui ro ngo\li l~ lil rili ro rna gia tri hqp ly ho1,iccae lu6ng ti~n trong tlrang I~i cua cong q.l tii ehinh se bi~n dqngtheo nhiing thay d6i cua ty gia h6i doai.Cong ty quan Iy rili ro ngo~i t~ bAng cach xem xet th! tn.rOng hi~l1h<'mhva dl,l ki~n khi Cong ty I~p k~ hO\leh ehode giao dieh trong tllang lai bAng ngo\li t~. Cong ty giam sat cac rili ro d6i \loi cae lai san \13 nq phili tra t'.Liehinh bAng ngo~i l~.

Rui TO ltii sua,Rlii ro Iili suAl la rili ro ma gia trj hqp Iy ho;)c cae lu~ng ti~n trong luang lai cua mot eong el,l tai ehinh sl! bi~ndQng do thay d6i Iili suAllhj tmimg. RLliro v~ lhay d6i lai SlJ<1llhjtn.rimg cua Cong ty ehu yJu lien quan d~n cackhoan ti~n gui ngin h'lon.cae kho<1nvay.

Cong ty quan ly rili ro liii suAt bAng each thea doi ch;l.t ehe tinh hinh thi tn.rt'mg co lien quan d~ xae djnh chinhsach liii suAt hqp Iy c61l;1icho cac ml,ledich quan Iy gioi h'lonriJi ro cua Cong ty.

Cong ly kh6ng thl,Ie hi.;n phan Heh dQ nhq.y d6i voi liIi suAt \Ii rili ro do thay d6i Iil:isuAt t\li ngay I~p bao eao I;\:khong dang k~ ho;l.e nq phai tni l:ii chinh c6 !iii suA! co dinh.

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Cdc Ihaytl minh nay Ia b(i f'!l(in h\fp Ihdnh cae Han ('J" I<li ,-'hilll>. TranK JY

C(}ro-.:CTV CO F'IIAN OAli TlJ'vA I'lIkl TIU ~:N SACOl\l

TlIUYET MINH BAO cAo TAl cHiNHQuf4 nom 2014

:\1~u sA H 09 - ON

Dwi vi tinh OJng Vift Nam

Hui TO l,J gia kIll;/.'Rtii ro v~ gia khae 1:'1rtii ro rna gia tri hQ'p I)' ho~e cac lu6ng ti~n lrong Illung lai eua JIlt}tcong cl,ll:ii ehinh sebi€n dt}ng theo nhDng thay d8i cua gia Ihi tmung ngoai Ihay d6i Clia liii suAt va IYgia hAi doai.

Cac cA phi~u do cong Iy n~rn girr co Ih~ bi anh hlIong wi cac rui ro v~ gia Irj tlIGng lai etta c6 phi~u d~u tlI.Cong ty quan Iy rLiiro v~ gia c6 phi~u bAng each thi~1 I~p h•.m InlrCd5.u III va da d\lng haa danh rnt,JcdAutlI.

e. Gia lrj h',l.p I)'

Cong ty chua xac djnh duQ'c gia Iri hqp Iy cu.a tui san tai chinh va cong nQ'tai chinh I~i ngay k~t thuc ky k~ loando thong tu 21012009nT-BTC do Bt} t:'li chinh ban h:'lnh ngay 06/1112009 ciing nhlI cae quy dinh hj~n hanhchua co hu6ng d.ln Cl,lth~ v~ vi~c x:k dinh gi:i trj hqp Iy ctta cae tai san tai ehinh va cong nQ't'ti ehinh. Thong tu210 cling yeu cAu ap d\mg Chu~n n1l/Cb:io cao [£Iiehfnh Qu6c tJ v~ vi~c trinh bay baa cao tai ehinh va thuy~tminh thong tin d6i voi c6ng Ct,Jlai chinh nhung khong dlIa ra hu6ng dan tuemg dlIong eho vi~c danh gfa ghi nh~neong et,Jtai ehfnh bao g6m cit ap dt,Jnggia trj hqp Iy, nhAmphu hqp v6i Chu~n m\Ie bao cao lai chinh Qu6e tt.

4. Thong lin vf ho~t dQng lien ll,tc

Trang nlim t'ti ehfnh, kh6ng c6 ho~t dQng ho(ie S\I ki~n phat sinh nao co anh hUOng dang k€ dJn khit nang hOl),1dt}ng lien tl,lCeua C6ng ty. Vi v~y, Bao cao tili chinh cua Cong ty dUQ'eI~p Iren eo sa gia dinh C6ng ty s~ hOllldt}nglien It,JC.

N~u.iriI~p

yL.--------Ngup:n Thanh Xu:in

K~ loan Inning

--~lfVVNgu)'cn Vlin Tnn'rng

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Cdc thl.lylr minh nay /dN phQn hf/I' th<lnh nk IMo cdo rili <.h(nh, TranI{ ]0

CO:"o'(; TV CO PIIAN DAU TU V,\. I'I-IAT TRIEN SACOM

TIIUYET MINH nAa cAa TAl cHiNH'uv 4 nom 2014

i\I~u sA n 09 - DN

Dan vi linh: DJng Vifl Nam

7. Hi san eli djnh hfru hinh

Khoan ml;lc Nha Clra, v~t kiin truc i\Uy m6c, (hilt hi Thiil hi van phong PhlfOllg lifn \'~n tai CQng

Nguyen giaSAdll(du ky 24.327.942.140 227.752.727

Giam khac

sA dll cuAi ky 24.327.942.140 227.752.727

Ghi lrj haa mon lu.ykiSAdlldh kj' 22..169.819.986 214..167.127

KhSu hao ltong ky 74.151.475 9.489.697Giam khac

SALllfcuAil\\' 22.5.0.971..161 223.956.824

Gia Irj con I~iSGLllrd~u kj' 1.858.122.154 13.285.600stidlfcuaikv 1.783.970.679 3.795.903

Cdc 1/"'yI1 mmh nay I<i1><5phij" h<lpIM"h cdc 1M" eli" tJi ,'hinh..- ~~ " ..

1.585.836.650

1.585.836.650

1.585.836.650

1.585.836.650

2.654.682.718

2.654.682.718

2.620.54S.77034.133.948

2.654.682.718

34.133.948

28.796.214.235

28.796.214.235

2/i.S90.6i2.533117.775.120

27.008..147.653

1.905.541.7021.787.766.582

Tran!:)/

CON(; TV CO rliAN OA.UTI1 VA rllA. T TRltN SACO~l

TIIUVET MINH GAO cAo TAl CHiNIIQuy 4 nom 20101

18. VAn chu sir hfru

a. Bang dBi chi~u bi~n dqng cua vAn chu s« hfru

M:1.us&B09-DN

Dan IIf lEnh. D6ng Vijl Nom

vAn gopTh~ng dlI Qu5' dau 111 phal Quy dlf phong Lqi nhu~n

CqngvAn c6 ph in Iri~n va quy khac tai chinh sau thu~

1.307.984.320.000 901.532,493.943 102.320.528.753 48.508.785.203 15.530.829.961 2.375.876.957.860

68.399.241.476 68.399.241.476

Khoan ml;lc

S6 dlI dau k)' n1l:-'Tang .•.5nLQ'inhu*n sau thu~ trong kYPhan ph6i cae quyTrich quy khen thuemg. phuc lQ'iTang khacGiam khacsA <IIIcubi k\' miy 1.307.984.320.000 901.532,493.943 102.320.528.753 48.508.785.203 83.930.071.437 20444.276.199.336

~~

Cdc ,h".vel 1tllnh ndy M bD I'M" h,lp IM,,1z cdc Rd" cdo 1/" chl"h Tra"l: 12