CONG T Y CO PHAN SIAM B R O T H E R S V I E T NAM Toa nha Anna, khu C V P M Quang Trung,P. Tan Chanh Hiep,Q12,TPHCM

Mau s6 BOl-DN

(Ban hanh theo Thong tu sS 200/2014/TT-BTC ngay 22/12/2014 cua BQ Tai chinh)

BANG CAN DOI K E TOAN Tai ngay 30 thang 06 nam 2017

(Ap dung cho doanh nghiep dap irng gia dinh hoat dgng lien tuc) Dcm vi tinh: VND

TAI SAN Ma s6 Thuyet minh So cuoi nam So dau nam

1 2 3 4 5 A. T A I SAN NGAN HAN 100 ; 273,660,769,577 321,028,268,918

I . Tien va cac khoan tuong duong tiln 110 100,308,286,066; 159,266,976,282 l.Ti6n 111 43,308,286,0661 102,266,976,282

2. Cac khoan tuomg duong tiSn 112 57,000,000,000 57,000,000,000

I I . Dau tu- tai chinh ngSn han 120 5,169,882,930 4,979,154,050

1. Churng khoan kinh doanh 121 5,559,829,500 5,552,384,237

2. Du phong giam gia churng khoan kinh doanh (*) 122 (389,946,570) (573,230,187)

3. Dau tu n5m gift den ngay dao han 123 t

! I I I . Cac khoan phai thu ngan han 130 140,903,016,238j 126,395,376,212

1. Phai thu ngan han cua khach hang 131 14,847,631,041 j 13,328,963,738

2. Tra trudc cho ngucri ban ngSn han 132 66,281,284,938! 27,349,003,705

3. Phai thu npi bp ngSn h ^ 133 61,220,241,783 61,689,000,000

- Phai thu npi bp 133G 4. Phai thu theo ti6n dp kg ho^ch hgrp d6ng x^y dvmg 134 5. Phai thu v6 cho vay ngin han 135 313,559,111 10,243,050,610

6. Phai thu ngjn han khac 136 5,061,269,201 20,492,039,956

(6,718,738,809) 7. Dy phong cac khoan phai thu ngfin han kho doi (*) 137 (6,833,026,848)

20,492,039,956

(6,718,738,809)

8. Tai san thilu chor xur ly 139 12,057,012 12,057,012

FV. Hang ton kho 140 25,104,940,061 ^ 27,804,053,670

1. Hang ton kho 141 29,025,640,662 31,360,313,932

2. Dy phong giam gia hang ton kho (*) 149 (3,920,700,601) (3,556,260,262)

V. Tai san ng3n han kh^c 150 2,174,644,282 2,582,708,704

1. Chi phi tra trucrc ngin han 151 943,778,6711 1,837,154,059

2. Thue gia tri gia tang dupe khau trvr 152 1,229,683,618 744,372,652

3. Thug v^ cdc khoan khac phai thu Nh^ nude 153 1,181,993 1,181,993

4. Giao dich mua ban lai trai phieu Chinh phii 154

5. Tai san ngan han khac 155

B. T A I SAN DAI HAN 200 122,060,790,804 106,014,763,019

I . Cac khoan phai thu dai han 210 f 80,569,626,038 78,950,353,672

1. Phai thu dai han cua khach hang 211

2. Tra truac cho nguai ban dai han 212

3. Von kinh doanh a don vi trye thupc 213 1——

4. Phai thu nOi bp dai han 214 80,379,642,038. 78,594,050,038 5. Phai thu ve cho vay dai han 215 6. Phai thu dai han Idiac 216 189,984,000 356,303,634

7. D\ ph6ng phai thu dai h in kh6 d6i (*) 219

I I . T^i san co dinh 220 13,666,728,599 9,870,919,928 1. TM san c6 djnh httu hinh 221 13,140,023,339 7,888,425,411 - Nguyen gia 222 141,469,468,750 133,280,218,750

- Gid tri hao mon luy kg (*) 223 (128,329,445,411) (125,391,793,339) 2. TM san co dinh thue tai chinh 224 1,385,999,999 - Nguyen gia 225 1,890,000,000 - Gia tri hao mon luy kg (*) 226 (504,000,001)

3. Tai san co dinh v6 hinh 227 526,705,260 596,494,518 - Nguyen gia 228 3,587,481,720: 3,587,481,720 -Gi4trihaonidnluyk6(*) 229 (3,060,776,460)1 (2,990,987,202)

I I I . Bat dgng san dau tu- 230 - Nguyen gia 231 - Gia trj hao mon liiy kg (•) 232

rV. Tai san dif dang d^i h^n 240 23,644,810,317 13,924,874,356

1. Chi phi san xuat, kinh doanh do dang dM h ^ 241 2. Chi phi xay d\mg ca ban da dang 242 23,644,810,317 13,924,874,356

V. Dau tu- tai chfnh dai han 250 1. Dau tu vao cong ty con 251 2. Dau tu vao cong ty lien doanh, lien k6t 252 3. Dau tu gop von vao don vj khac 253 4. D\ phong dau tu tai chinh dai hgn (*) 254 5. Dau tu nam giif den ngay dao han 255

V I . Tai san d^i han khac 260 4,179,625,850: 3,268,615,063 1. Chi phi tra truac dai han 261 1,406,305,118: 583,437,466

2. Tai san thue thu nhap hoan Igi 262 2,773,320,732 2,685,177,597

3. ThiSt bj, vat tir, phy tiing thay thS dki hgn 263 4. Tai san dai han khac 268 TONG CQNG T A I SAN (270 = 100 + 200) 270 395,721,560,381 427,043,031,937

NGUON VON Ma so Thuyet

minh So cuoi nam DSu n9m

1 2 3 4 5 C. NQf PHAI TRA 300 73,122,746,140 108,166,966,364

104,577,637,345 I . Nff ng3n han 310 70,821,233,703

108,166,966,364

104,577,637,345

1. Phai tra ngudi ban ngan hgn 311 8,624,261,296 i 2,798,594,334

2. Ngudi mua tra tien trudc ngan hgn 312 172,317,005 336,039,410

3. Thue va cac khoan phai nop nha nude 313 867,778,415 1,879,797,468

4. Phai tra nguai lao dgng 314 1,684,250,066 2,287,249,740

5. Chi phi phai tra ngan hgn 315 3,054,425,871; 4,100,922,459

6. Phai tra npi bp ngSn hgn 316 46,069,392,6871 52,824,062,005

Phai tra theo tiSn dO ke hoach hgtp d6ng xay dyng

I. Doanh thu chua thye hifn ngSn han

>. Phai tra ngin han khac

0. Vay va no thue tdi chinh ngSn hgn

1. D\ phong phai tra ngan han

12. Quy khen thuong, phuc Ipi

13. Quy binh on gid

14. Giao dich mua bdn Igi trai phiSu Chinh phii

I I . Nqt dai han

1. Phai tra ngudi ban dai hgn

2. Ngudi mua tra tien trudc dai han

3. Chi phi phai tra dai hgn

4. Phai tra npi bp vg v6n kinh doanh

5. Phai tra npi bp dai han

6. Doanh thu chua thyc hi^n dai hgn

7. Phai tra dai hgn khac

8. Vay va no thue tai chinh ddi hgn

9. Trai phiSu chuydn d6i

10. C6 phieu uu dai

11. Thug thu nhap hoSn Igi phai tra

12. Dy phong phai tra dai hgn

13. Quy phat trien khoa hpc, cong ngh^

317

318

319

320 321

322

323

324

330

331

332

333

334

335

336

337

338

339 340

341

342

343

1,221,922,962

9,126,885,401

2,301,512,437

117,000,000

1,999,999,687

184,512,750

2,418,929,148

37,932,042,781

3,589,329,019

117,000,000

"3,472,329,019

D. VON CHU s d HtJtJ

I . Von chii sd huu

1. Von gop cua chu sd hihi

- C6 phi6u ph6 thong cd quygn bidu quy6t

- C6 phigu uu dai

2. Thang du v6n c6 phin

3. Quyen chpn chuygn ddi trai phi^u

4. Von khac cua chu sd hiJu

5. C6 phieu quy (*)

6. Chenh lech danh gia lai tii san

7. Chenh lech ty gia h6i doai

8. Quy dau tu phat trien

9. Quy ho tra sip xep doanh nghigp

10. Quy khac thupc v6n chii sd hftu

11. Lpi nhugn sau thue chua phan phdi

- LNST chua phan phdi liiy ke den cu6i ky trudc

- LNST chua phan phoi Icy nay

- LNST chua phan ph6i

12. Nguon v6n diu tu XDCB

I I . Nguon kinh phi vh quy khac

1. Nguon kinh phi

2. Ngudn kinh phi da hinh thanh TSCD

TONG CONG NGUON VON (440 = 366T4OO)

400

410

411

411a

411b

412

413

414

415

416

417

418

419

420

421

421a

421b

421c

422

430

431

432 440

322,598,814,241

122,598,814,241

"205,400,000,000

"205,400,000,000[

94,625,673,463

(600,000,000)

14,594,981,065

8,578,159,713

4,855,411,045

3,722,748,668

318,876,065,573

318,876,065,573

205,400,000,000

"205,400,000,000

94,625,673,463

(600,000,000)

14,594,981,065

4,855,411,045

""4,855,411,045

395,721,560,381 427,043,031,937

Nguffi lap bieu (Ky, ho ten)

Ke toan trtforng (Ky, hq ten)

Lap ngay M.. thang ..ST. nam .M^.^

CONG T Y C 6 PHAN SIAM B R O T H E R S V I E T NAM Toa nha Anna, khu C V P M Quang Trung,P. Tan Chanh Hiep,Q12,TPHCM

MSu so B02-DN Ban hanh theo Thong tu sd 200/2014/TT-

BTC ngay 22/12/2014 cua Bo tai chinh

K E T QUA SAN XUAT KINH DOANH (DANG DAY DU) Quy 2 nam 17

Dcm vi tinh: Dong Vi^t Nam

Chi tieu Ma so Thuyet

Quy 2 n3m 17 Luy ke tii' dau nam nay den cuoi quy nay Chi tieu Ma so minh

Nam nay Nam tru-dc Nam nay Nam truo-c

1 2 3 4 6 7 1. Doanh thu ban hang va cung cap djch vu

2. Cac khoan giam trir

[01]

[02]

VI.25 55,719,840,497 31,100,576,638 90,886,757,663 71,014,093,880

26,000,000

- Hang ban bj tra lai [04] ^ 26,000,000

3. Doanh thu thuan ve ban hang V2t cung cap dich vu (10 = 01 -02)

[10] 55,719,840,497 31,100,576,638

L. 90,886,757,663 70,988,093,880

4. Gi^ v6n h^ng bin [11] VL27 43,518,136,757 23,373,938,169 69,267,594,839 53,946,816,027

5. Lgi nhu|n gop ban hang va cung cap dich vu (20 = 10-11) [20] 12,201,703,740 7,726,638,469 21,619,162,824 17,041,277,853

6. Doanh thu hoat dgng tai chinh [21] VI.26 1,059,026,135 722,972,736 1,856,575,759 1,207,815,724

7. Chi phi tai chinh (221 VI.28 475,360,436 1,165,377,024 1,392,090,137 3,026,729,796

- Trong do: Lai vay phai tra [23] 388,965,370 712,125,914 1,425,308,693 1,657,664,008

8. Chi phi ban hang [24] 1,896,860,052 1,089,143,075 3,679,739,615 2,464,983,917

9. Chi phi quan ly doanh nghiep [25] 8,161,330,214 6,004,084,580 13,987,006,227 12,281,765,312

10. Ltfi nhuan thuan tu- hoat dgng kinh doanh {30 = 20 + (21 - 22) -(24 + 25)}

[30] 2,727,179,173 191,006,526 4,416,902,604 475,614,552

11. Thu nhap khac [31] 2,692,402 (90,438,569) 4,877,791 7,878,749

12. Chi phi khac [32] (326,298,643) 418,679,969 (325,893,210) 826,512,520

13. Lgi nhuan khac (40 = 31 - 32) [40] 328,991,045 (509,118,538) 330,771,001 (818,633,771)

14. T6ng loi nhuan ke toan trufrc thue (50 = 30 + 40) [50] 3,056,170,218 (318,112,012) 4,747,673,605 (343,019,219)

15. Chi phi thue TNDN hien hanh [51] VI.30 831,941,910 1,711,619,040 1,113,068,072 1,826,999,635

16. Chi phi thue TNDN hoan lai [52] VI.30 (88,143,135) (155,429,046) (88,143,135) (155,429,046)

17. Loi nhuan sau thul thu nhap doanh nghiep (60 = 50 - 51 - 52) [60] 2,312,371,443 (1,874,302,006) 3,722,748,668 (2,014,589,808)

18. L3i CO- ban tren co phieu [701

Ngudi lap bieu (Ky, ho ten)

Ke toan truvng (Ky. ho ten)

JO 005, '0. 6 J G T Y P H A N

.ROTHERSl*

CONG TY CO PHAN SIAM BROTHERS V I E T NAM Toa nha Anna, khu CVPM Quang Trung,P. Tan Chanh Hiep,Q12,TPHCM

Mau s6 B03-DN

(Ban hanh theo Thong tu so 200/2014/TT-BTC ngay 22/12/2014 cua Bo Tai chinh)

BAO CAO LUtJ CHUYEN TIEN T E GIU*A M E N DO (Dang day du)

(Theo phuffng ph3p gi3n tiep) Quy 2 nam 2017

Bon vj tinh: VND

Chi tieu Ma s6 Thuyet minh

Liiy ke tir dau nam den cuoi quy nay Thuyet minh Nam nay Nam trudc

1 2 3 4 5 I . Lvu chuyen tien tir hoat dgng kinh doanh 1. Lgi nhuan iraisc thue 01 3,056,170,218 (318,112,012) 2. Dieu chinh cho cdc khoan - Khau hao TSCD va BDSDT 02 1,696,511,921 1,927,018,930 - Cac khoan du phong 03 (136,852,400) (66,695,500) - Lai, 16 chenh If ch ty gia hoi doai do ddnh gia Igi cic khoan myc tien t? CO goc ngoai tg

04 (365,753,255) 445,803,954

- Lai, 16 tir hoat dpng dIu tu 05 (47,745,785) (25,755,195) - Chi phi lai vay 06 (388,965,370) (712,153,914) - Cac khoan dilu chinh khac 07 3. Lgi nhuan kinh doanh trudc thay ddi von Ivu dgng 08 3,813,365,329 1,250,106,263 - Tang, giam cac khoan phai thu 09 (26,596,410,442) Yf "056,136,946 - Tang, giam hang ton kho 10 4,129,641,562 (7,045,902,735) - Tang, giam cac Idioan phai tra (khong kS lai vay phai tra, thuS thu nhap phai ngp)

11 7,545,192,785 (1,619,777,059)

- Tang, giam chi phi tra trudc 12 (820,364,841) (585,113,746) - Tang, giam chung khoan kinh doanh 13 - Tien lai vay da tra 14 (388,925,871) (598,226,716) - Thue thu nhap doanh nghifp da npp 15 (1,054,274,086) - Tien thu khac tir hoat dpng kinh doanh 16 32,721,189,062 39,336,343,026 - Tien chi khac tir hoat dpng kinh doanh 17 (46,261,862,493) (38,364,234,334) Lvu chuyen tien thuan tir hoat dgng kinh doanh 20 (25,858,174,909) 2,375,057,559

I I . Luu chuyen tien tir hoat dgng dau tu 1. Tien chi de mua sam, xay dung TSCD va cac TS dai han khac 21 (47,800,000) 2. Tign thu tir thanh ly, nhupng ban TSCD va cac tai san dai han khac 22

3. Tien chi cho vay, mua cdc cong cy np cua don vi khdc 23 (455,000,000) 4. Tien thu hoi cho vay, ban lai cac cong cu np cua don vi khdc 24 21,246,000 1,017,356,640 5. Tien chi dau tu gop von vao don vi khac 25 6. Tien thu hoi dau tu gop von vao dcm vi khac 26 7. Tien thu lai cho vay, co tire va lpi nhuan dupe chia 27 915,031,898 255,837,571 Luu chuyen tien thuan tir hoat dgng dau tv 30 936,277,898 770,394,211

HI. Luu chuyen tien tir hoat dgng tk\h 1. Tien thu tir phat hanh c6 philu, nhan v6n gop cua chii sd hiiu 31 2. Tien chi tra von gdp cho cac chu sd hOn, mua lai co phieu cua doanh nghiep da phat hanh

32

3. Tien thu tir di vay 33 24,667,739,102

4. Tien chi tra np goc vay 34 (17,236,801,916) (21,585,326,501)

5. Ti6n chi tra no thue tai chinh 35 (138,996,000)

6. Co tiJrc, loi nhuan da tra cho chu sd hihi 36 Lvu chuyen tien thuan tir hoat dgng tai chinh 40 (17,236,801,916) 2,943,416,601

Luu chuyen tien thuan trong ky (50=20+30+40) 50 (42,158,698,927) 6,088,868,371

Tien vii tuon^ duon;; (ien ilihi ky Anil liirong cim tliay doi ty gia lioi doai quy doi ngoai te

60 61

142,466,984,993 37,252,061,599

Tien va tiro'ng duang tien cuoi ky (70=50+60+61) 70 100,308,286,0661 43,340,929,970

Nguoi lap bieu (Ky, ho Ien)

Ke toiin truong (Ky, ho tan)

'ngl(.... nam .iJi\X

C O N G T Y C6 P H A N S I A M B R O T H E R S V I $ T N A M

Mau so B 0 9 - D N

(Ban hanh theo Thong In sd 200/20I4/TT-BTC ngay 22/12/2014 cua Bq Tai chinh)

T H U Y E T M I N H B A O C A O T A I C H I N H Kit thue t^i ngay 30 thing 06 nam 2017

I - D i e diem hoat dgng ciia doanh nghiep

I . Don v | hao cao (a) Hinh thirc so hiru von Cong ty CP Siam Brothers Viet Nam ("Cong ty") la mpt cong ty c6 phan dupe thanh lap tai Viet Nam. (h) Hoat dgng chinh Cac hoat dpng chinh ciia Cong ty la: • San xuat cac loai day PP, day P E , day thimg ben dimg trong nong ngu nghiep; • San xuit cac phu kien, dung cu, trang thiet bj bjng nhya dimg trong nong ngu nghiep; • San xuit va phat trien phin mem may tinh; va • Thue hien quyen nhap khau, quyen xuat khau va quyen phan phoi cac mat hang su dung trong Imh vuc nong ngu nghiep. Cong ty CO mpt Try So Chinh tai tpa nha Anna, sp 10, C V P M Quang Trung, P.Tan Chanh Hiep, Q. 12, T P H C M , Viet Nam

("Try so chinh") thep giiy phep dau tu sp 1321/GP dp Uy Ban Nhan Dan T P H C M cap ngay 18 thang 7 nSm 1995 trong thai gian 30 nSm ki tir ngay cap giiy phep dSu tu . .

(c) Chu ky san xuat kinh doanh thong thuong

Chu ky san xuat kinh doang thong thucmg ciia Cong ty njm trong pham vi 12 thang / / . C o so* lap bao cao tai chinh (a) Tuyen bo ve tuan thii

Bao cap tai chinh ket thiic ngay 30/06/2017 tuan thu cac quy djnh co lien quan cua Che dp ke tpan dpanh nghiep va cac quy dinh phap ly CP lien quan..

(b) Ca sit do lu-ffng

Bap cap tai chinh, trir bap cao Imi chuyen tiSn te, dupe lap tren co so don tich theo nguyen t ic gia goc Bao cao luu chuySn tiSn te dupe lap theo phuong phap gian tiSp.

(c) K y ke toan n jm K y ke toan nam cua Cong ty la tir ngay 1 thang 1 den ngay 31 thang 12.

(d) Dom vi tien t | ke toan va don vj tien tf trinh b i y trong bao cao

Don vi tiSn te ke toan cua Cong ty la Dong Viet Nam ( " V N D " ) , cOng la dcm vj tien te dupe su dyng cho myc dich lap va trmh bay bao cao tai chinh.

H I . Ap dung Hu-ong dan Che dg ke toan Doanh nghiep mod ban hiinh

Ngay 22 thang 12 nam 2014, BO Tai chinh ban hanh Thong tu s6 200/2014/TT-BTC hucmg din Che dp K e toan Doanh nghiep ("Thong tu 200").

Thong tu 200 thay the cho quy djnh trucrc day ve Che dp K ^ tpan Doanh nghiep ban hanh theo Quyet dinh so 15/2006/QD-BTC ngay 20 thang 3 nSm 2006 va

Thong tu s6 244/2009/TT-BTC ngay 31 thang 12 nSm 2009 cua Bp Tai chinh. Thong tu 200 co hipu luc sau 45 ngay ki tir ngay ky va ap dyng cho ky ki tpan nam bit dau tir hoac sau ngay 1 thang 1 nSm 2015.

Ke tir ngay I thang 1 nam 2015, Cpng ty da ap dyng phi hpi 16 cac qyy djnh ciia thong tu 200. Nhimg thay doi quan trpng trpng chinh sach ki toan ciia Cong ty va cac anh hucmg den bap cap tai chinh cua Cpng ty nju CP dupe trinh bay trong cac thuySt minh bao cap tai chinh sau day.

I V . Tom t i t nhihig chinh sach ke toan chu yeu

Sau day la nhirng chinh sach ke tpan chu yeu dupe cpng ty ap dyng trong viec l |p bao cao tai chinh ket thue ngay 30/06/2017.

(a) Cac giao djch bSng ngoai tg Cac giao djch bing cac don vj tien khac V N D trong ky dupe quy d6i sang V N D theo ty gia thyc te tai ngay giao djch. T y gia thyc li ap dyng chp cac giap dich bing ngoai te dupe xac djnh nhu say;

• Ty gia giao djch thyc te khi mua ban ngoai te la ty gia ky kSt trong hpp dong mua ban ngoai te giita Cong ty va Ngan hang thuong mai.

• Ty gia giao djch thyc te khi gop v6n hojc nhan von gop la ty gia mua ngoai te ciia ngan hang noi Cong ty mo tai khoan d l nhan v6n gpp tai ngay gpp vpn.

• Ty giap giap djch thyc te idti ghi nhan np phai thu la ty gia mua ngpgi te cua Ngan hang npi Cpng ty nhan tien tir khach hang hp§c doi tac.

• Ty gia giao djch thyc te khi ghi nhan np phai tra la ty gia ban ngoai te cua Ngan hang noi Cong ty dy k\ia thanh toan khpan phai tra do.

' Doi voi cac giao dich mua s im tai san hoac cac khoan chi phi thanh loan ngay bing ngoai te, ty gia giao djch thyc te la ty gia mua cua n g ^ hang npi Cong ty thyc hien thanli toan

Cac khoan myc tai san va np phai tra cp g6c bing don vj t i ln te khac V N D dupe quy d6i sang V N D theo ty gia giap djch thyc ti tai ngay kit thue ky ki tpan.

Ty gia giap djch thyc te khi danh gia lai cac khoan myc tien te co goc ngoai te tai ngay lap bao cao tai chinh dupe xac djnh nhu sau:

• D6i voi cac khpan muc tiSn te co goc ngoai te la tai san (tiSn inSt va phai thu): diing ty gia mua ngoai te cua ngan hang thuong mai noi cong ty thuong xuyen co giao djch tai ngay ket thiic ky ke toan.

Tien giii n g ^ hang bing ngoai te dupe danh gia lai theo ty gia mua ngoai te eua chinh ngan hang noi Cong ty gui tien ho$c mp tai khoan ngoai te

• Doi voi cac Idioan myc tiSn tc co goc ngoai te la np phai tra: dung ty gia ban ngoai te ciia ngan hang thucmg mai noi Cong ty thuong xuyen co giao djch tai ngay ket thiic ky ke toan.

T i t ca cac khoan chenh lech ty gia h6i doai dupe ghi nhan vao bao cao ket qua hoat dpng kinh dpanh Khong CP anh hucmg dang kg nap den bao cao tai chinh khi ap dyng chinh sach kk toan tren. (b) Tien Tien bao g6m tiSn mjt va tien giri ngan hang khong ky han. (c) Cic khoan dau tu Chimg khoan kinh doanh

Chiing iihpan kinh dpanh la cac Ipai chirng khpan dupe Cpng ty n^m giir vi myc dich kinh dpanh, tire la mua vap va ban ra de thu Ipi nhuan trpng thpi gian ngin. Chirng khoan kinh doanh dupe ghi nhan ban dau thep gia gpc bap gpm gia mua cimg cac chi phi mua. Sau ghi nhan ban dau, chung khpan kinh doanh dupe xac dinh theo gia goc trir di dy phong giam gia chimg khoan kinh doanh. D y phong giam gia chimg khoan kinh doanh dupe lap khi gia thj trucmg ciia chiing khpan giam xuong thap hon gia trj ghi so ciia chiing. Sau khi khoan du phong dupe lap, ney gia thj truong ciia chiing khpan tSng Ien thi khoan dy phong se dupe hoan nhap. Khoan dy phong chi dupe hpan nhap txort% pham vi sap cho gia tri ghi s6 ciia chiing khoan kinh dpanh khpng vupt qua gia trj ghi s6 ciia cac chimg khpan nay khi gia dinh khpng cp khoan dy phong nao da dupe ghi nhan.

(d) Cac khoan phai thu

Cac khoan phai thy khach hang va cac khoan phai thu khac dupe phan anh theo nguyen gia trir di dy phong phai thu kho doi.

(e) Hang ton kho

Hang ton kho dupe phan anh thep gia thap hon giOa gia goc va gia trj thyan cp thg thyc hipn dupe. Gia g6c dupe tinh theo phuong phap binh quSn va bao g6ra tit ca cac chi phi phat sinh de c6 dupe hang tpn kho o dia diem va trang thai hien tai. Doi voi thanh pham va san pham do dang, gia goc bao gom nguyen vat heu, chi phi nhan cong true tiep va cac chi phi san xuat chung dupe phan bo. Gia tri thuin co the thue hien dupe uoe tinh dya vao gia ban cua hang ton kho trir di cac khoan chi phi upc tinh de hoan thanh san pham va cac chi phi ban hang.

Cong ty ap dyng phuong phap ke khai thuong xuyen de hach toan hang ton kho. (f) T i i san co djnh hiru hinh Nguyen gia

Tai san co dinh hiiu hinh dupe the hien theo nguyen gia trir di gia tri hao mon luy ke. Nguyen gia tai san co djnh hiru hinh bao gom gia mya, thue nhap khau, cac loai thue mua hang khong hoan lai va chi phi lien quan true tiep ii dua tai san den vj tri va trang thai hoat dpng cho myc dich da dy kien. cac chi phi phat sinh sau khi tai san c6 dinh hihi hmh da dua vao hoat dpng nhu chi phi sua chiia, bao du5ng va dai tu dupe ghi nhan vao bao cao ket qua hoat dpng kinh dpanh trpng ky ma chi phi phat sinh. Trpng cac trucmg hpp co the chirng minh mpt each rS rang cac khpan chi phi nay lam gia ting Icri ich kinh ti trpng tupng lai dy tinh thu dupe tir viec sir dyng tai san co djnh hOu hmh vupt tr8n mure boat dpng tieu chuin theo nhu danh gia ban dau, thi cac chi phi nay dupe v6n boa nhu mpt khoan nguyen gia tSng them ciia tai san co djnh hiru hmh.

Khau hao

Khau hao dupe tinh theo phuong phap duong thang dya tren thoi gian hiru dyng uoe tinh cua tai san co djnh hiiu hinh. Thai gian huu dyng uoe tinh nhu sau;

• Nha cua 5-20 nam

• Nha xuong va may moc 2-13 nSm • Thijt bj van phong 3-8 nam • Phupng tien van chuyen 5-10 nam T a i san co djnh hiiii hinh thue t i i chinh

Cac hpp dong thue dupe phan loai la thue tai chinh neu theo cac dieu khoan ciia hpp dpng, Cpng ty da nhan phin Ipn ni l rp va Ipi ich gan lien voi quyen sof huu. Tai san co djnh hOru hinh ducri hinh thue thue tai chinh dupe the hien bing S P tien tupng duoc voi s6 thip hon gitta gia trj hpp ly cua tai san c5 djnh va gia trj hipn tai cua cac khpan tien thue tpi thieu, tinh tai thai dijm bit diu thue, trir di gia trj boa mpn liiy kk.

Khau hao ciia tai san thue tai chinh dupe bach tpan thep phuong phap duong thing dua tren thai gian hihi dyng udc tinh cua tai san thue tai chinh. Thoi gian hOu dyng uoe tinh cua tai san thue tai chinh nhit quin voi tai san co djnh hiru hmh dupe neu trong phin chinh sach ke toan.

(h) t i i san co djnh v6 hinh (i) Quyin ditng tat Quyen su dyng dat gom co: • Qyyen sit dyng dit dupe Nha nuac giao cp thu tien su dyng dit; • Qyyen su dyng dit nhan chuySn nhupng hcrp phap

• Quyen su dyng dit thye trupc ngay CP hieu lye cua Luat dit dai nam 2003 ma tien thue dat dS dupe tra trupc chp thai ban dai hem 5 nam va dupe co quan co them quyen cap giay

chimg nhan quyIn sit dyng dat

QuySn sir dyng dat dupe thi hien theo ngyyen gia trir gia trj hao mon luy ke. Nguyen gia ban dau cua quyen su dyng dat bao g6m gia mya va cac chi phi lien quan true tilp toi viec CO dupe quyen su dyng dat. Khau hap dupe tinh thep phutmg phap ducmg thing trong thoi gian 20 den 50 nam..

(ii) Phin mint may vi tinh

Gia mua cua phan mem may vi tinh mpi ma phan mem nay khong phai la mpt bp phan gin ket vcd phan cirng c6 lien quan thi dupe vpn boa va bach toan nhu tai san co djnh v6 hinh, phan mem may vi tinh dupe tinh khau hao thep phucmg phap dupng thang trpng vpng 3 nam.

(i) Xay d\nig co ban do- dang

Xay dung co ban da dang phan anh cac khoan chi phi xay dyng chua dype hoan thanh. Khong tmh khau hao cho xay dyng da dang trong qua trinh xay dyng.

( j ) Chi phi tra tnrd'c dai ban (i) Chi phi adt tra tru&c

Chi phi dat tra tntac bao gom tien thue dat tra truac, IcS ca cac Idioan lien quan den dat thue ma Cong ty da nhan dupe gi4y chimg nhan quySn su dqng dat nhung khong dil dieu kien ghi nhan tai san co djnh v6 hinh theo Thong tu so 45/2013/TT-BTC do Bp Tai Chinh ban hanh ngay 25 thang 4 nSm 2013 Huang din che dp quan ly, su dung va trich khiu hap tai san co djnh, va cac chi phi phat smh khac lien quan iia viec bao dam cho viec su dung dat thue. Cac chi phi nay dupe phan bp vao bao cap ket qua hpat dpng kinh dpanh thep phuong phap duong thing dua tren thoi han cua hpp d6ng diue dat tir 20 den 50 nam

(ii) Cong cff va difng cif

Cong cu va dung cu bao gom cac tai san Cong ty nim giir de su dung trong qua trinh hoat dpng kinh dpanh binh thucmg voi nguyen gia ciia m6i tai san thip hem 30 Uieu V N D va do dp khong du dieu kien ghi nhan la tai san co dinh thep Thong tu so 45/2013/TT-BTC ngay 25 thang 4 nSm 2013 cua Bp Tai Chinh. Nguyen gia ciia Cpng cu va dyng cu dupe phan bo thep phuong phap duong thing trong thdi gian 2 nam.

(k) Cac khoan phai tra ngirfri ban v4 cic khoan phai tra khac Cac khoan phai tra ngucri ban va khoan phai tra Ichac the hien theo nguyen gia. (I) Dir phong

Mpt khoan du phong dupe ghi nh^n neu, do ket qua cua mpt su kipn trpng qua kbit, Cpng ty cp nghia vu phap ly hien tai hpjc li6n doi co thS uoe tinh mpt each dang tin cay, va chic chin sS lam giam siit cac Ipi ich kinh te trong tuong lai ii thanh toan cac khoan phai tra do nghia vy do. Khoan du phong dupe xac dinh bing each chiet khiu dong tien dy kien phai tra trong tuong lai voi ty le chiet kh iu trucrc thue phan anh danh gia cua thj trucmg d th6i diem hien tai v j gia trj thoi gian cua tien va rui ro cy the cua khoan np dp.

Du phong trif cap thoi vifc

Theo Bp luat Lao dpng Viet Nam, khi nhan vien lam viec chp cong ty tir 12 thang tra Ien ("nhan vien du dieu kien") ty nguyen chim dut hcrp d6ng lap dpng cua minh thi ben su dyng lap dpng phai thanh tPan tiSn trp c ip thoi viec cho nhan vien do tinh dya tren so nam lam viec va mire luong tai thcri diSm thoi viec ciia nhan vien do. D y phong trp cap thoi viec dupe lap tren co so mire luong hipn tai cua nhan vien va thai gian hp lam vipc chp Cpng ty.

Thep Luat Bao hiem xa hpi, kg tir ngay 1 thang 1 nSm 2009, Cong ty va cac nhan vien phai dong vao qyy bao hiSm that nghiep do Bap hijm xa hpi Viet Nam quan ly. Voi viec ap dyng che dp bap hiem thit nghiep, Cong ty khong phai lap dy phong trp c ip thpi viec chp thpi gian lam viec cua nhan vien sau ngay 1 thing 1 nim 2009. Tuy nhien, Up cap thpi viec phai tra cho cac nhan vien du dieu kien hien CP tai thpi diSra 30 thing 06 nam 2017 s6 dupe x i c djnh dya tren sp n im lam viec cua nhan vien dupe tinh den 31 thing 12 nam 2008 va mire lucmg binh quan cua hp trong v6ng 6 thing trudc thai diem thoi viec.

(m) Von CO phan

(i) CSphiiu phS thSng

Chi phi phit sinh li6n quan trye tiep den vigc phit hinh co phieu, trir di anh hucmg thue, dupe ghi giam vao thing du v6n cp phan.

(ii) Mua lifi vcl phdt hanh Igi cS phiiu pho thong (co phiiu qup)

Khi mua lai CP phieu d i dupe ghi nhan la von chu so hiru, gia tri thanh toan bao gom c i c chi phi liSn quan true tiep, trir di thue, dupe ghi giim vao von chii so hihi. C6 phiiu d i mua lai dupe phan loai I i c6 phieu quy trpng phan vpn chu so bun. Khi c6 phieu quy dupe bin ra sau dp (phat hanh lai), g i i vpn ciia co phieu phat hinh lai dupe xac djnh thep phypng phip binh quan gia quyen. Chenh lech giira gia tri khpan nhan dupe va gia vpn ciia cp phieu phit hanh lai dupe trinh b iy trong thing du vpn co phan.

(n) Phan loai cac cong cy t i i chinh Nhim myc dich duy nhat la cung cap thong tin thuyet minh ve t im quan trpng cua c i c cpng cy tai chinh doi v6i tinh hinh tai chinh v i ket qu i boat dpng kinh doanh ciia cong ty va tmh chat va mure dp nil rp phat sinh tit c i c cong cy tai chinh, Cong ty phan loai c i c cong cy tai chinh nhu sau:

(i) Tai san tai chinh

Tai son tai chinh dufrc xac dinh theo gia tri hfrp Sng hpp ly thong qua Bao cao kit qua hogt clQng kinh doanh

Tai san tai chinh dupe x i c djnh theo g i i h i hpp d6ng hpp ly thpng qua Bap cip ket qua boat dpng kinh doanh I i mpt tai s in t i i chinh thoa man mpt trong c i c di lu kien sau:

- Tai s in tai chinh dupe Ban Giam dpc phan loai vao nh6m nim giir de kinh doanh. Tai san tai chinh dupe phan loai v io nhom nim giir de kinh doanh, neu:

+ tai s in dupe mua chu yeu cho myc dich ban lai trong thpi gian ngin; + CP bing chirng ve viec kinh dpanh cong cy do nhim myc dich thu M ngin han; hoic

+ la cong cy t i i chinh phai smh (ngoai trir c i c cong cy t i i chinh phai sinh dupe x i c djnh l i mpt hpp dpng bap lanh tai chinh hojlc mpt cpng cu phpng ngita nii ro bieu qui) .

- Tai thpi diem ghi nhan ban dau, Cpng ty s ip xep tai chuih vap nhpm phan anh theo gi i trj hcrp dong hpp ly thong qua djnh theo gia trj hcrp dong hpp ly thpng qua Bap cao ket qui hoat dpng kinh doanh

Cac khoan dau tu ndm gia den ngay dao hgn

C i c khoin diu tu nim giir den ngay dao ban la c i c tai san tai chinh phi phai sinh voi cac khoan thanh toan co djnh hoic co thi x i c djnh va c6 ky dao ban co djnh m i cong ty co y djnh v i CO kh i ning giir din ngiy dio ban, ngoai trir:

+ C i c tai s in t i i chinh ma tai thoi diem ghi nhan ban diu da dupe Cpng ty x i p vap nhpm xac djnh theo gi i tri hpp ly thpng qua djnh thep g i i trj hpp dong hpp ly thong qua B i o c io k i t qua boat dpng kinh dpanh

+ c i c tai s in t i i chinh d i dupe Cpng ty xep vao nhom s i n sang de ban; va + c i c tai s in tai chinh di5a man djnh nghia v l c i c khpan chp vay v i phai thu Cac khoan cho vay va phai thu

Cac khoan cho vay v i phai thu la c i c t i i s in t i i chinh phi phai sinh vcri c i c khoan thanh toan co djnh hoic CP the x i c djnh v i khong dupe niem y i t fren thj truong, ngoai trir:

+ cac khoin m i Cong ty co y djnh ban ngay hoic sS b in trong tuong lai gin dupe phan Ipai l i t i i s in nim giir vi myc dich kinh dpanh, v i c i c Ipai ma tai thdi diem ghi nhan ban dau dupe Cpng ty xep v io nhom xac dinh theo gi i trj hpp ly thpng qua Bap cap ket qua boat dpng kinh doanh;

+ cac khoan dupe Cong ty xep v io nhom sin sang de ban tai thoi diem ghi nhan ban dau; hoic

Tai san tai chinh sdn sang de ban

Tai san tai chinh sin sang de bin la cac tai san tai chinh phi phai sinh dirpc xac djnh la s in sang ik ban hojc khong ducc phan loai la:

- cac tai san tai chinh xac djnh theo gia tri hop ly thong qua Bao cao ket qua boat dpng kinh doanh; - cac khoan diu tu nim giu den ngay dao ban ; hojc - cac khoan cho vay va phai dm (ii) Nijr phai tra tai chinh NQ phai tra lai chinh dic(/c xac djnh Iheo gia tri lifp ly ihong qua Bao cao kit qua hogt dong kinh doanh

No phai tra tai chinh dupe xac djnh theo gia trj hpp ly thong qua Bao cap ki t qua boat dpng kinh dpanh la mpt khpan np phai tra tai chinh th5a mSn trong cac dieu kien sau:

• Np phai tra tai chinh dupe Ban Giam dpc phan toai vap nhom nim giO de kinh doanh. Mpt khpant np phai t a tai chmh dupe phan Ipai vap nhom nim gift de kinh doanh neu:

+ khoan np dp dupe tap ra chu yeu chp muc dich mua lai trpng thpi gian ngin; + CP bing chung ve viec kinh dpanh cong eq do nhim muc dich thu lpi ngin han; hojc

+ la cong cu tai chmh phii sinh( ngoai trir cac cong cu tai chitih phii sinh dupe x i c djnh la m6t hpp dong bao l inh tai chinh hoic mpt cong cq phong ngira rui ro higu qua).

• Tai thoi diem ghi nhan ban dau, Cong ty x I p no phai tra tai chinh vao nhom phan anh theo gia trj hpp ly thong qua B i o c io ket qua boat dpng kinh doanh

Wfr phai tra tai chinh ducrc xac dinh theo gia tri phdn bi

C i c khoin np phii tra tai chinh khpng dupe phan loai l i np phii t r i tai chinh dupe x i c dinh theo gi i tri hpp ly thpng qua Bap cap ket qua boat dOng kinh doanh si dupe phan Ipai la np phai Ua tai chinh dupe x i c dinh theo g i i trj phan bo.

Viec phan loai cac cong cq tai chmh tren chi nhim mqc dich trinh b iy v i thuyet minh v i khong nhim mqc dich mo ta phuong phap xac djnh g i i trj tai chinh dupe trmh bay trong cie thuyet minh lien quan khac

(o) Thue

Thue thu nhap doanh nghiep tmh tren Ipi nhuan hoic 16 ciia ly bao gom thue thu nhap hien hanh v i thue thu nhap hoin lai. Thue thu nhap doanh nghiep dupe ghi nhan trong cac bao cao ket qua boat dpng kinh doanh ngoai hir truong hpp co c i c khoin thul thu nhap lien quan din c i c khoin muc dupe ghi nhan thing v io von chii so huu, thi khi do cac khoan diul thu nhap niy Cling dupe ghi nhan thing vao von chii so huu.

Thue thu nhap hien hanh l i khoin thul du k i l n phai npp dua tren thu nhap ehju thue trong ky, sir dung c i c muc thul suit co hieu luc tai ngiy ket thue nien dp k l tpin, v i c i c khoan dieu chinh thul phii npp hen quan din nhirng nim tnr6e.

Thul thu nhap hpin lai dupe tinh thep phupng phip bing can dpi k l tpan cho cac chenh Ipch tam thoi giira g i i trj ghi so cho mqc dich bio c io t i i chinh va gia trj sir dyng cho muc dich tinh thul cua cac khoin muc tai s in v i np phii t r i . Gia trj eiia thul thu nhap hoan lai dupe ghi nhan dua tren c ich thue du k i ln thu hSi hpje thanh toan g i i trj ghi s6 ciia cac khoin myc t i i s in va np phai t r i sir dyng c i c mire thue suat cp hieu lye hoic co ban cp hieu lyc tai ngay ket thiie nien dp ke toan.

Tai san thul thu nhap hoin lai chi dupe ghi nhan Upng pham vi chic chin co du lpi nhnan tmh thul trpng tupng lai d l tai san thul thu nhap nay CP tbi su dyng dupe. Tai san thue thu nhap hoin lai dupe ghi giim trong pham vi idiong con chic chin l i cac Ipi ich v i thue lien quan nay sg sir dyng dupe.

(p)Doanh thu v i thu nhap khac (ijDoanh thu ban hang.

Dpanh thu ban hang dupe ghi nhan trong bao cao ki t qua boat dpng kinh doanh khi phin Ion nii ro v i Ipi ich gin lien vpi quyen so hiiu san pham hoic hang boa dupe chuyen giap cho ngucri mua. Doanh thu khong dupe ghi nhan n lu nhu co nhiing yeu to khong chic chin trpng yeu lien quan tpi k h i ning thy hoi cac khpan phai thy hpic lien qyan toi k h i ning hang ban bj t r i lai.

(ii)Doanh thu lit tiin Ui

Doanh thu tit tien l i i dupe ghi nhan theo ty le tuong img vcri thpi gian dua tren sp du goc va l i i suit i p dyng. (Hi) Doanh thu tir cS tuc

Doanh thu tir co tire dupe ghi nhan khi quyen C P tuc dupe x i c lap. (q) C i c khoan thanh toin thue hoat dgng

C i c khpin thanh toin thue hoat dpng dupe ghi nhan trong bao cio Ket qua boat dpng kinh doanh theo phuong phap duong thing dya vao thin ban cua hpp dong thue. C i e khoin uu di i di thug dupe ghi nhan trong bio cao k i t qua hoat dpng kinh dpanh nhu l i mpt bp phan hpp thanh cua tong chi phi thug.

( r ) chi phi vay Chi phi vay dupe ghi nhan trong ky khi phit sinh. (s) L i i tren cS phieu

Cong ty trinh bay l i i co ban (EPS) cho cac c6 phieu pho thong. L i i co bin tren c6 phiiu dupe tinh bing c ich lay l i i hPic 16 thupc ve co d6ng ph6 th6ng ciia C6ng ty chia cho so lupng CO phiiu ph6 thong binh quan gia quyen luu hanh trong ky. Cong ty kh6ng co lai suy giam co phiiu ti lm tang

(t) Cac ben lien quan

Cac ben dupe xem eo lign quan vcri C6ng ty n lu m6t ben c6 kha ning, trye tiep hoic giin tiep, kiem soi l bgn khic hoic c6 anh hucmg ding ke din ben khic trong vigc dua ra c i c quyet djnh t i i chinh v i boat dpng kinh dpanh, hpic khi C6ng ty v i bgn khic ehju trich nhigm kigm spat chung hoic inh hucmg ding k l chung. C i c bgn hen quan cp thg la cie ca nhan hoic t6 chiic doanh nghigp hoic bao gom cac thinh vign frong gia dinh eiia bat ky ca nhan nio dupe xem la mpt bgn lign quan.

C i c c6ng ty lign quan bao gom cac nha diu tu, cong ty me cap cao nhat va cac cong ty con v i c6ng ty lien ket eua e6ng ty me cap cao nhat.

V- Thong tin bo sung cho cac khoan myc trinh bay trong Bang can doi ke toan

( D a n v j tinh: V N D ) 01-Ti^n VA r a r khnan tirimo (tirmip H^n PiiAi niSm n a n nam

- Tien mat

- Tien giri ngan hang

- Cac khoan tircmg duorng tien

Cgng

02- Cac khoan dau tu* tai chinh ngan h^n:

- Co phieu dau tu ngan han

- Trai phieu dau tu ngan hgn

- Dau tu ngan han Idiac

- Du phong giiim gia diu tu ngan Ixan

Cpng

- L i do thay doi voi tiing khoan diu m / co phieu, trai phieu: + Ve so luong + Ve gia tri

b) Dau tu nim giir den ngay dao han b l ) Ngin han - Tien gui co ky ban - Trai phieu - Cac khoan dau tu khac hi) Dai ban - Tien giri c6 ky han - Trai phieu - Cac khoan diu tu khac

Cuoi nam So lu-grng Gia trj

84,159,639

43,224,126,427

57,000,000,000

100,308,286,066

So lu-grng

5,559,829,500

(389,946,570)

5,169,882,930

168,181,879

85,298,803,114

57,000,000,000

142,466,984,993

Dau nam Gia trj

5,509,780,802

(367,382,209)

5,142,398,593

03- Cac khoan phai thu

- Cac khoan phai thu ciia khach hting

Cgng

Cuoi nam

14,847,631,041

Dau nan

14,104,490,013

- Ciic khoiin tra tnrorc cho ngvori biin

C$ng 66,281,284,938 53,043,152,259

- Cac khoan phai thu ngan h^n khac

- Phai thu vk CO phan boa

- Phai thu ve co tire va loi nhuan dugrc chia

- Phai thu nguoi lao dpng

- Phai thu khac

Cgng

2,105,630,277

2,105,630,277

1,434,777,804

1,434,777,804

04- Hang ton kho

- Hang mua dang di tren duong

- Nguyen lieu, vat li?u

- Cong cu, dyng cy

- Chi phi SX, K D do dang

- Thanh pham

- Hang boa

- Hang giii di ban

- Hang hoa kho bao thue

- Hang hoa bat dpng san

Cgng gia goc hang ton kho

11,282,167,909

2,077,151,932

100,684,912

1,415,708,788

14,149,927,121

29,025,640,662

13,581,917,492

2,055,888,726

189,372,764

3,091,497,576

14,236,605,666

33,155,282,224

* Gia tri ghi s6 cua hang ton kho diing de the chap, cam co dam bao cac khoan np phai tra;

* Gia tri hoan nhap dy phong giam gia hang tdn kho trong nam:

* Cac truong hpp hoac sy kien dan den phai trich them hoac hoan nhap dy phong giam gia hang ton kho:

05- Thue va cac khoan phai thu Nha nu-oc

- Thue thu nhap doanh nghiep

- Thue xuat, nhap khau

- Thue thu nhap ca nhan

- Cac khoan khac phai thu Nha nuoc:

- Thue G T G T dau vao

- Cac khoan thue khac phai thu Nha nucrc

Cgng

1,181,993

1,229,683,618

1,230,865,611

1,181,993

1,745,313,348

1,746,495,341

06- Phai thu dai h^n

- Cho vay dai han noi bp

- Phai thu dai han npi bp Idiac

- Phai thu dai ban npi bp FO1

- Phai thu dai han npi bp F02

- Phai thu dai han npi bp F03

Cpng

- Phai thu dai ban khac

- Ky quy. Icy cupc dai han

- Cac Idioan tien nhan uy thac

- Cho vay khong co lai

- Phai thu dai ban khac

Cpng

07 - Ta i san ngan han khac

+ Tam img

+ Tai san thieu cho xvr ly

Cpng

189,984,000 356,303,634

189,984,000 356,303,634

3,269,198,035

12,057,012

3,281,255,047

4,343,903,001

12,057,012

4,355,960,013

08- Tang giam tai san co djnh hull hinh Cay lau

Khoan myc Nha cua, v^t kien

triic May moc thiet b |

Phirong tipn van tai, truyen dan

Thiet b] dyng cy quan ly nam,

siic vat cho san

T S C D hiiTi hinh khac

Tong cpng nam,

siic vat cho san

Nguyen gia

So du dau ky 20,472,016,531 107,916,546,327 8,029,016,101 1,912,139,791 i 138,329,718,750

- Mua trong ky 69,520,000 60,335,000 69,520,000

-Dautu X D C B hoan

1,109,500,000 1,109,500,000

- Tang khac 1,900,395,000 1,900,395,000

- Chuyen sang bat dpng san - Thanh ly.

- Giam khac

So cuoi ky 20,472,016,531 110,995,961,327 8,029,016,101 1,972,474,791 141,469,468,750

Gia trj hao

So du dau ky 19,112,276,920 99,317,215,594 6,468,927,187 1,775,708,418! 126,674,128,119

- Khau hao 46,896,571 910,292,745 127,278,363 13,299,612; 1,097,767,291

- Tang khac 557,550,001 557,550,001

- Chuyen sang bat dpng san - Thanh ly.

- Giam khac

So cuoi ky 19,159,173,491 100,785,058,340 6,5%,205,550 1,789,008,030 128,329,445,411

Gia trj con l^i

- Tai ngay dau 1,359,739,611 8,599,330,733 1,560,088,914 136,431,373 11,655,590,631

- Tai ngay cuoi 1,312,843,040 10,210,902,987 1,432,810,551 183,466,761. 13,140,023,339

- Gia trj con l^ii cuoi nam ciia TSCD hihi hinh da dung de th6 chip, cam c6 dam bao cac khoan vay: - Nguyen gia TSCD cuoi nam da khau hao het nhung van con su dung: - Nguyen gia TSCD cuoi nam cha thanh ly: - Cac cam ket ve vi^c mua, ban T S C D him hinh co gia tri lorn trong tuong lai: - Cac thay doi khac ve TSCD hiru hinh:

09- Tang giam tai san co djnh thue tai chinh

Khoan myc May moc thiet bj Phu-ong tign van tai,

truyen dan _ . . < , . . . . , . TSCDhi iT i Thretb! dyng cy quan ly hinh khac Tongcpng

Nguyen gia T S C D

So du dau ky 1,890,000,000 1,890,000,000

- Thue tai chinh trong nam

- Mua lai TSCD thue tai 1,890,000,000

-Tang khac

- T r a lai T S C B thue tai chmh

- Giam khac

So cuoi ky

S3 du diu ky 551,250,001 551,250,001

- Khau hao trong nam 6,300,000 6,300,000

- Mua lai TSCD thue tai 557,550,001 557,550,001

-Tang khac

- Tra lai TSCD thue tai chinh

- Giam khac

So cuoi ky

Giii tr i con l ^ i

- Tai ngay dau nam 1,890,000,000 1,890,000,000

- Tai ngay cuoi nam

* Tien thue phdt sinh them die(rc ghi nhan la chi phi trong nam: * Can cu di xac dinh tien thue phat sinh them: * Dieu khoan gia hgn thue hogc quyen dugc mua tai san:

10- Tang giam tai san co djnh vo hinh

Khoan myc Quyen su- dyng dat Quyen phat hanh Ban quyen, bang sang

che Nhan hifu hang hoa

Phan mem may tinh

T S C D vo hinh khac

Tong c^ng

Nguyen gia 1

So du dau ky 2,728,847,348 858,634,372 3,587,481,720

- Mua trong ky

- Tgo ra tu UQI

bp doanh nghi?p - Tang do hgp nhat kinh doanh - Tang khac

- Thanh ly.

- Giam khac

So cuoi ky 2,728,847.348 858,634,372 3,587,481,720

Gia tri hao mon

So du dau ky 2,728,847,348 297,034,484 3,025,881,832

- Khau hao trong 34,894,629 34,894,629

- Tang khac

- Thanh ly.

- Giam khac

So cuoi ky 2,728,847,348 331,929.113 3,060,776,461

Gia trj con l^ i

- T&i ngay dau 561,599,888 561,599,888

- Tgi ngay cuoi ^ 526,705,259! 526,705,259

* Thuyet minh so li$u va giai trinh khac:

I I - Chi phi xay dyiig cor ban dor dang

- Tong so chi phi X D C B do dang:

Trong do (Nhihig cong trinh 1cm):

+ Cong trinh

Cuoi nam 23,644,810,317

Dau nam 18.040,509,581

12- Tang giam bat dQng san dau tu*

Khoan myc So dau nam Tang trong nam Giam trong nam So cuoi nam

Nguyen gia bat dgng san dau tu-

- Quyen su dung dat

-Nha

- Nha va quyen su dyng dat

- Co so h? tang

Gia trj hao mon luy ke

- Quyen sir dung dat

-Nha

- Nha va quyen sir dyng dat

- Ca so hg tang \ Gia trj con lai BDS dau tir

- Quyen sir dung dat

-Nha

- Nha va quyen su dung dat

- Co so hg tang

* Thuyet minh so li$u va giai trinh khac:

Cuoi nam B a u nam 13- Cac khoan dau hr tai chinh dai hfn , . , , •

So \a</n% Gia trj So lugmg Gia trj

a. Dau tu vao cong ty con

- L i do thay doi voi timg khoan dau tu/loai co phieu cua cong ty con

+ Ve so luong (doi voi co phieu)

+ Ve gia tri

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

- L i do thay doi voi timg khoan dau tu/loai co phieu cua cong ty lien doanh lien ket

+ Ve so lupng (doi voi co phieu)

+ Ve gia tri

c. Dau tu dai ban khac

- Dau tu CO phieu

- Dau tu trai phieu

- Dau tu tin phieu, ky phieu

- Cho vay dai ban

- L i do thay doi voi timg khoan dau tu/loai c6 phieu, trai phieu

+ Ve so lupng (doi voi c6 phieu, trai phieu)

+ Ve gia ni Cuoi nam Dau nam

14- Chi phi tra tnrffc dai h«n - Chi phi tra truac \k hoat dpng siia chira, thay the may moc 1,406,305,118 513,915,307

- Chi phi thanh lap doanh nghiep

- Chi phi nghien cuu co gia tri Ion - Chi phi cho giai doan trien khai khong du tieu chuan ghi nhan la T S C D vo hinh

- Chi phi tra truac dai ban khac Cpng 1,406,305,118 513,915,307

15- Vay va np ngan ban -Vayngjnhan 9,126,885,401 25,697,020,651

- Np dai ban den han tra

Cpng

16- Thue va cac khoiin phai npp nha nu-orc

- Thue gia tri gia tang

- Thue tieu thu dac biet

- Thue xuat, nhap khau

- Thue thu nhap doanh nghiep

- Thue thu nhap ca nhan

- Thue tai nguyen

- Thue nha dat va tien thue dat

- Cac loai thue khac

- Cac khoan phi, le phi va cac khoan phai npp khac

Cpng

17- Chi phi phai tra

- Trich truac chi phi tien luong trong thai gian nghi phep

- Chi phi sira chiira Ion TSCD

- Chi phi trong thai gian ngimg kinh doanh

- Chi phi phai tra_ Lai tien vay

- Chi phi phai tra _ CHi phi kiem toan

- Chi phi phai tra_ Trich trucrc chi phi

- Chi phi phai tra_ Trich truac tien dien

- Chi phi phai U-a_ Phi giao nhan hat nhua

Cpng

18- Cac khoan phai tra, phai npp ngan h^n

- Cac lihoan phai tra cho ngutri ban

Cpng

- Cac khoan ngu-ori mua tra truoc tien hang

Cpng

837,225,375

28,868,647

5,283,465

28,404,572

1,684,393

867,778,415 33,688,037

120,282,857

2,643,926,667

143,133,925

147,082,422

3,054,425,871

58,998,000

3,961,298,643

145,890,054

137,51 1,762

4,303,698,459

8,624,261,296 5,667,803,771

172,317,005 893,511,809

- Cac khoan phai tra, phai npp ngSn han khac

- Tai san thira cho giai quyet

- Kinh phi cong doan

2,876,346

21,644,280

2,876,346

20,771,280

- Bao hiem y te

- Bao liiem that nghiep

- Phai tra ve co phan hoa

- Cac Idioan phiii tra, phai nop khac

C$ng

81,333,855

33,412,000

585,542,360

67,857,526

1,221,922,962

179,005,762

72,401,140

647,862,360

65,160,950

1,539,464,956

19- Phai tra dai han npi bp

- Vay dai han npi bp

- Phai h-a dai ban npi b p F l

- Phai tra dai ban npi bp F2

- Phai tra dai ban npi bp F3

- Phai tra dai ban npi bp khac

Cpng

20-Vay vanp dai ban

a - V a y dai ban

- Vay ngan hang

- Vay doi tirpng khac

- Trai phieu phat hanh

b - N? dai han

- Thue tai chinh

- Np dai ban khac

Cpng

- Cac khoan npr thue tiii chinh

1,999,999,687 2,666,666,353

1,999,999,687 2,666,666,353

Nam nay Nam tru-orc

Thofi han Tong khoan thanh toan tien thue tai chinh

T r a tien lai thue T r a nQT goc Tong khoan thanh toan tien

thue tai chinh T r a tien lai

thue T r a ng- goc

Tir 1 nam tra xu

Tren 1 nam den 1 Tren 5 nam

21- Ta i san thue thu nh^p hoan lai va thue thu nhap hoan l ^ i phai tra

a - Ta i san thue thu nh^p hoan l ^ i :

- Tai san thue thu nh^p hoan l^i lien quan den khoan chenh l?ch tgm thai duac khau trir

- Tai san thue thu nhgp hoan l^i Hen quan den khoan 16 tinh thue chua su dung

- Tai san thue thu nhgp hoan lgi lien quan den khoan uu dai tinh thue chua su dung

- Khoan hoan nhgp tai san thue thu nh§p hoan lgi da duac ghi nhgn tu cac nam truac

Tai san thue thu nhap hoan l^ i

b - Thue thu nh|ip hoan l^i phai tra

- Thue thu nhgp hoan lgi phai tra phat sinh tir cac khoan chenh l?ch tgm thoi chiu thue

- Khoan hoan nhgp thue thu nhgp hoan lgi phai tra da duac ghi nhan tir cac nam truac

- Thue thu nhgp hoan lgi phai tra

Cuoi nam

2,736,418,182

2,736,418,182

Dau nam 2,685,177,597

2,685,177,597

22- Von chii sa hiru a- Bang doi chieu bien d^ng ciia von chu sof hiru

Chi tieu Von dau tu cua

chu so hiru Thang du von

CO phan Co phieu quy

Chenh Igch

danh gia lai tai

san

Chenh Ifch ty gia hoi doai

Quy dau tuphat

trien

Quy dv

phong tai

chinh

Quy khac

L p i nhuan sau thue Cpng

So dir dau nam trirdc 205,400,000,000 94,625,673,463 (600,000,000) 14,594,981,065 6,265,788,270 320,286,442,798

- Tang von trong nam

- Lai trong nam trvoc

- fang khac

- Giam von h-ong nam "'

- L6 trong nam truotc

- Giam khac

So dir dau nam nay 205,400,000,000 94,625,673.463 (600,000,000) 14,594,981,065 6,265,788,270 320,286,442,798

- Tang von trong nim

- Lai trong nam nay 2,312,371,443 2,312,371,443

- Tang khac

- Giam von trong nim

- Lo trong nam nay

- Giam khac

Cuoi nam Dau nam

b - Chi tiet von dau tu- cua chu sff hihi

- Von gop cua Nha nuac

- Von gop ciia cac doi tuong khac

Cgng

* Gia tri trai phieu da chuyen thanh co phieu trong nam

* So luong CO phieu quy:

205,400,000,000

205,400,000,000

205,400,000,000

205,400,000,000

c - Cac giao djch ve von voi cac chu sor huu va phan phoi co tire, chia Igri nhuan

- Von dau tu ciia chii so hiru

+ Von gop dau nam

+ Von gop tang trong nam

+ Von gop giam trong nam

+ Von gop cuoi nam

- Co tuc, loi nhugn da chia

Nam nay

205,400,000,000

205.400,000,000

Nam tnrorc

205,400,000,000

205,400,000,000

d - Co tuc

- C6 tuc da cong bo sau ngay ket thiic ky ke toan nam:

+ Co tuc da cong bo tren co phieu pho thong:

+ Co tuc da cong bo tren co phieu uu dai:

- Co tuc ciia CO phieu uu dai liiy ke chua duoc ghi nhgn:.

d - Co phieu

- Sd luong CO phieu dang ky phat hanh

- So luong c6 phieu da ban ra cong chiing

+ Co phi8u pho thong

+ Co phiSu uu dai

- So luong CO phieu duoc mua lgi

+ Co phieu pho thong

+ Co phieu uu dai

- So tuong CO phieu dang luu hanh

+ Co phieu pho thong

+ Co phieu uu dai

Cuoi nam Dau nam

* M^nh gia co phieu dang lim hanh:.

e - Cac quy ciia doanh nghiep:

- Quy dau tu phat trien

- Quy du phong tai chinh

- Quy khac thupc von chii sa him

* Myc dich trich lap va su dung cac quy cua doanh nghiep

g - Thu nh|p va chi phi, lai ho^c lo dv^c ghi nhan trye tiep vao Von chii sa hiru theo qui djnh ciia cac chuan myc ke toan cy the.

Nam nay Nam truac

23 - Nguon kinh phi

- Nguon kinh phi duoc cap trong nam

- Chi su nghi?p

- Nguon kinh phi con lgi cuoi nam

24- Ta i san thue ngoai

(1) - Gia trj tai san thue ngoai

- TSCD thue ngoai

- Tai san khac thue ngoai

(2) - Tong so tien thue toi thieu trong tirong lai ciia hyp dong thue hoat dgng tai san khong hiiy ngang theo cac thoi han

- Tir 1 nam tra xuong

- Tren 1 nam den 5 nam

- Tren 5 nam

t5 - Tong doanh thu ban hang va cung cap djch vy (Ma so 01)

Trong do:

- Doanh thu ban hang

- Doanh thu khac

- Doanh thu hgp dong xay dyng (Doi vcri doanh nghiep co hogt dpng xay lap)

+ Doanh thu cua hiyp dong xay dyng dirgrc ghi nhgn trong ky;

+ Tong doanh thu luy ke ciia h(7p dong xay dyng dugrc ghi nhgn den thai diem Igp bao cao tai chinh;

Cong

26 - Cac khoan giam trir doanh thu (Ma so 02)

Trong do:

- Chiet khau thuong mgi

- Giam gia hang ban

- Hang ban bi tra lgi

- Thue G T G T phai nop (phuong phap trye tiep)

- Thue tieu thu dgc bi^t

- Thue xuat khau

Cpng

27 - Gia von hang ban (Ma so 11)

Cyng

28 - Doanh thu ho^t dyng tai chinh (Ma so 21)

Cflng

29 - Chi phi tai chinh (Ma so 22)

Cgng

30 - Chi phi thue thu nhap doanh nghiep hi^n hanh (Ma so 51)

Cgng

31 - Chi phi thue thu nh^p doanh nghifp hoan l ^ i (Ma so 52)

Cgng

32 - Chi phi san xuat, kinh doanh theo yeu to

Cpng

55,719,840,497

55,719,840,497

43,518,136,757

1,059,026,135

475,360,436

831,941,910

(88,143,135)

25,682,389,613

35,166,917.166

35,166,917,166

25,749,458,082

797,549,624

916,729,701

281,126,162

23,568,210,861

33 - Chi phi ban hang Cpng 1,896,860,052

34 - Chi phi quan ly doanh nghipp

Cpng 8,161,330,214

V I I - Thong tin bo sung cho cac khoan myc trinh bay trong Bao cao luu chuyen tien tg

35- Cac giao djch khong bing tien iinh huong den bao cao luu chuyen tien tp va cac khoan tien do doanh nghipp n i m giir nhung khong dupe sir dyng

1,484,489,551

6,124,066,025

a - Mua tai san bSng each nh^n cac khoan npr lien quan try-c tiep ho$c thong qua nghigp vy cho thue tai chinh:

- Mua doanh nghiep thong qua phat hanh co phieu:

- Chuygn no thanh von chu so hiiu:

b - Mua va thanh ly cong ty con ho^c dom vj kinh doanh khac trong ky bao cao.

- Tong gia tri mua hoac thanh ly;

- Phin gia tri mua hoac thanh ly duoc thanh toan bang tien va cac khoan tuong duong tien; - So tien va cac khoan tuong duong tien thue co trong cong ty con hoac don vi kinh doanh khac duoc mua hoac thanh ly;

- Phan gia trj tai san (Tong hgp dieo timg loai tai san) va n i j phai tra khong phai la tien va cac khoan tuong duong tien trong cong ty con hoac don vi kinh doanh khac duoc mua hoac thanh ly trong ky. c - Trinh bay gia tri va ly do cua cac khoiin tien va tuong duong tien Ion do doanh nghiep nim giir nhung khong dupe su dung do co su han che cua phap luat hoac cac rang bupc khac ma doanh nghiep phai thyc hien

V l l I - Nhirng thong tin khac

1- Nhimg khoan no tiem tang, khoan cam ket va nhimg thong tin tai chinh khac:

2- Nhirng su kien phat sinh sau ngay ket thue ky ke toan nam:

3- Thong tin ve cac ben Hen quan:

4- Trinh bay tai san, doanh thu, ket qua kinh doanh theo bp phiin (theo Iinh vyc kinh doanh hoiic khu vuc dia ly) theo quy dinh ciia Chuan myc ke toan so 28 "Bao cao bp phan"(2):

5- Thong tin so sanh (nhirng thay doi v i diong tin tfong bao cao tai chinh ciia cac nien dp ki toan truoc): 6- Thong tin ve boat dpng lien tuc:

7- NbOng thong tin khac. (3)