Báo cáo tài chính quý 1 năm 2014 - Công ty Cổ phần Ngân Sơn

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Được ký bởi TRẦN ANH TÂM Ngày ký: 21.04.2014 14:12

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ToNG CONG rY THUoC LA VIET NAM

BANG cAN DOI xf roAN

T0i ngly 31/03/2014

ket thl'ic nedy 3 1/03/20 I 4

MAU BOl-DN Eon.)i t{nh: WD

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rv-TAI SAN NGAN HAN

Tian

C6c kho:in dau tutAi chinh ngin hgn

Cdc khoiin phei thu

Phai thu cia khech hdng

Tra fu6c cho ngudi ben

Hitrg t6n kho

Tii s6n ngiin hqn kh5€

Chi phitra hr6c ng6n han

Thu6 gi6 tri gia tang dugc khau rir

Tai san ngin han kh6c

T,i.I SAN DAI H{N

(200 = 210 + 220 + 240 + 250 + 260)

II- Tdi sen c6 dinh

- Gid ti hao ndn lui ka

- NgutAn gid

3 Ddu tu dal han khac

V- Tei sin dii hln khtc

han

100

l l 0

1 1 1

l t 2 121) 130

1 3 1 t32 t33

i 3 5

1 3 9

150

1 5 1 152

1 5 8 200

210 211 220

22r

222 223 221 228 229 230 250 252 258 259

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1 4 1 t49

260 261

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v.02

v,05

v.03 | v.04 |

v.08

v.10

v.11 v.13

v.l4

551,700,844,160

3,932,266,568

3 ,932,266,5-68

278,813,329,051 179,361,885,815

94,546,580,561 (699,831,048) 263,430,619,065

5,521,569,116 2,83',7,450,4'70

1 , 7 3 8 , 1 1 9 , 5 8 5 948,999,121 112,172,112,980

141,077,588,541 t3'7 ,857 ,31 1 ,602 217,519,618,828 (79,692,217,226) '7',7,694,380 112,666,000 (331,971,620)

3 ,142,522,559 10,598,631,471 4,350,000,000 7,750,000,000 (1,501,368,529) 20,496,492,968 20,496,492,9613

527,137,603,559

254,253,111,939

1 , 1 8 8 , 1 9 3 , 1 5 7

83,144.546,731 (699,831,048) 250,470,840,493

16,359,514,8J2 426.099,143 8,841.295,468 '7,092,t20,221 fia,t22,360,921

146,496,214,380

217,385,935,615 (73,831,486,090) 88,852,864 112,666,000 (323,813,136) 2,a52,9',7 1 ,991 10,598,631,47r 4,350,000,000 7,750,000,000 (1,501,368,529) 2r,02\4ss,0?0 21,021,455,0',70

TONC CQNC TAI SAN (270 = r00 + ?!qL 270 723.a73,557 ,140 705,259,964,480

TON'C CONG TY THUOC LA VIET NAM

BING c.LN DOI Kt ToAN (ti6p th€o)

T+i ngny 31/03/2014

MAU BO1-DN Don ri l{nh: WD

A- Ng PHAI TRr( (100 = 310 + Jo0)

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4 l I 412

4 t 3 416

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v.l6 v.17

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v.19 v.20 v.21

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566,418,734,879 520,396,44',7,612 375,833.175.256

1.216.060.489 91,007,568,599

10,820,100,60i

6 1 3 2 7 8 1 , 1 7 5

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16,|:tzz,28'/ ,2,0'l

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94,859,530,000 16,351,574,000

24,059.971,128 4,260.898,000 2,870.869,636 15.051.977.497

5$,97 6,238,681 s01,021,521,682

| 8.218 1',7 4,262

81,824.404,21t 3,740.009,955

5.747.799,891

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,17,954,717,005

47,95,1,717.005

156,283,725,793 156,283,725,793 94,859,530,000 16,351,574,000

4,260,898.000 2.870,869,636

|],880,881.029

T O N C C O \ G l \ G l O \ V O \ { 4 J 0 = J 0 0 l! 140 7 2 3 , 8 7 1 , 5 5 7 , 1 4 070s,259,964,480

TdNc C6NG TY THU6C LA VIET NAM

CONG rY cO PHAN NGAN sdN BAO CAO TAI CEiNH

cAc cHi TIEU Nco.\l BANG cAN DOI KE TOAN

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vi cung cAp dichru(t0=01-03)

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6 Doanh thuho4tdong tdichinh

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2,513.565,177

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Ngudi lip

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T6NG CONGTYTIJUOC LAVIgTNAM

coNG TY co PHiN NGAN soN

Mau s6 I-l 03- DN

BAo cAo LU-IJ cHfrYiN TIiN Tp

Cho kj hoqt dons tir ngay 0l/012014 d€n ncay I l/01/2014

Don vi rinh:vND Ddvitinh: \rND

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Lqr nnu?n rrudc rnue

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' C6c khodn du phong

- (Lai)/LA ch€nh lech ri si6 h6i doai chua thsc hien

- (Lai)/L6 lilho?rdons diu 1u (lhanh It TscD)

' Chiphi lailay

Loi nhuiD tn ho?t dong kinh doanh trufc thay d6i v6n |tr!

dorc

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'Gang)/ Gidn hnns ton kho

- lln ,uiam, c c , h o d n p rai tJ {khdng \ a r i \ D h d r u d I h r e

thLr nhap doanh nshiep phdinop)

- ( ldneY Gian chi phitri truoc

- Thui: fiu nhip doanh nshiep danop

- Tian thu khactu ho dOnskinhdoanh

- Tidn chikh6c lu ho4l dons kinh doanh

Luu chuyAn fian thuiD tnlo?t dong kinh doanh

Luu chtryan tiantn hoat d6ng diu tu

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chidd mua sin, xAy dqng TSCD vn cac taisen daiihan khic

Ticn rhu tt ftanh lt nhuong bnn TSCD vac6c ldisan ddihin kh6c

I i r c l i h o \a J , m u a ; n r g c u l o J a d m ri ( f ;c

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c6 tc, rqi nhuan dal|icho chn sd hnu

Lu! chuyan di]n thuin tnhottitong tnichlnh

Ltr! chuyin tian thuan trong kt (20+30+40)

rian tdn diu kt

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1 8 , 2 7 4 , 0 8 9 , 6 8 9 ( 1 , 8 8 0 , 1 8 9 2 2 5 ) ( 7 , 4 5 1 , 5 7 7 i 1 3 ) (3.744,92t,854)

6 , 7 0 0 , 0 0 0 ( 1 0 i , 2 1 7 , 5 0 0 ) 1,068,229,05J ( 6 , 1 i 1 2 9 t , 2 7 3 )

l 9 l , l 4 0 , l l 4 ( 5 , 9 1 0 , 1 5 3 , 1 s 9 )

1 8 4 , 8 2 4 , 4 8 6 , 8 1 1 (t82.074,372,4-31)

2.750,1t4,379 (2,12t ,409,727\

6,054,076,29s 3,932,266,568

(10,303,124,8Js)

1.723,934301

( 2 0 , 9 9 5 , 0 0 1 )

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20.995.001 (6,136,463,967)

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35,074,45t,795 (3,61s,030,10s) 7,13:1,368,93?

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Evi: Cdng ty c6_phdn Ngin Snn

Eia chi: xa Phir 16 - huyen S6c Son

_TP Hd N6i

BAN THUYIOT MINrr BAo cAo r.qr cuiNH

31 thdng 03 ndrtu 2014

I- D{c di6m ho4t ilQng cria doanh nghiQp 6

.:'-C6ng ty C6 phen Ngan Son (gqi tit ld ".:'-C6ng ty") duqc thdnh lap vd ho4t dsng ttreo Quyet cq dful s6 1738/QD-TCCB ngny 1315/2005 vd QuyCt dinl s6 2203/QD-TCCB ngA) 04/7/2005 cua cd

BQ C6ng nghiQp tren co sd c6 phan ho6 C6ng ty Nguyen IiCu Thu6c 16 Bec ld doanh nghiQp.Nhd ilG; nu6c, don vi thdnh vien h4ch to6n d6c bp thuOc T6ng Cdng ty Thu6c 16 ViCt Nam C6ng ty hoat . dQng theo Gidy chring nhfln dnng k! kinh doanh s6 0103009019 ngdy31/08/2005 vi Giny chrmg -3;: ntrai oang ti t iol aoanh thay d6i ian thir 8 nei\y 2110812013 do Sd Ki5 ho4ch ve Driu tu tinh Bac -S Ninh caD

V6n didu lQ cua COng ty ld 94 359.530.000 (Chin muqi tu ti, tdm tr[m ndm chin t Cu, narrr tlam ba muoi nghin dong)

T6ng s6 c6 phi6-u lir 9.48:.951 co phieu vdi mQnh gi6 10.000 ddne/c6 phi6u, trong d6:

T6ng Cdng ty Thu6c 16 ViQt Nap - c6 d6ng MA nu6c nlm gia 5.288.389 c6 phi6u

tuong ftng v6i 52.883.890.000 d6ng, chi€m ' 55,75 % v6n di6u lC Cdc c6 d6ng kh irc nEm glx 4.191 .564 cii phi6u tuong img vdi 41 975 640 000 ddng,

chi6m - 44.25 % v6n di6u l€

2- Lini vuc kinh doan-h: Da nghiufi nghe

3- Nsdnl nehi: kinh doanh:

- rrd rie caithui5c ta thui5c ldo Chi ti6t: So chi5 lhu6c 16, c6c ho4t dQng tr6ng cAy thu6c la, thu6c

ldo d6 iu6n thu6c la di6u (xi gd) va d6 ch6 bii5n thu6c Li, thuiic ldo;

- Ho4t dQng dich vu tr6ng trqt; Ho?t dong dich vu sau thu.hoach:

- San xudt vi mua bdn vat tu n6ng nghiCp fthong bao gdm thu6c bio v€ thqc vat vd nguyCn licu

Dm thudc) vd cac sirn pham nhrla;

- Kho bei vd luu gia hang h6a (Tru kinh doanh bAt dQng san' quyAn st d+ng dat thuoc chi sd htu,

chi si dung hoac di thud):

- Gia c6ng co trCri; xir Ii vd trang phu kim loqi; Sta chta m.iy m6c thi61 bi;

- Sar xudt phat bon va hqp chal ni to;

- S;n U"ati Uan fe ,- phdm thu6c ld, thu6c ldo; B6n ld lu<rng thqc, th$c ph&n, dd uiing' thu6c 16

thu5c lio;

- Hoat dong dich vu h6 tlq kinh doanl kh.ic cdn lqi chua duo,,c phan vdo dau

ll- Kj, k6 todD don vi tidn t( su dung trong kA todn

I - K j k6 rodn nam {bat ddu rri ngey 0l/01 20 | 4 ker (htc rao ngiv } I I 2'201 4)

2- Don v! tidn tQ sft dpg trong k6 todn: D6ng ViCt Narn (vND)

III- Chuin mqc vi Cl5 aQ k6 toen ep aung

1- Ch6 dO kd todn 6p dung: theo QD so 15/2006/QD-BTC ngdv 20/0l/2006 cna.Bo tuong

eO rat ihiJrJthon g t i6 zt+izoostri-BTc ngary 3I/i2l2009 hJong dil sira d6i, b6 sung ch6

dO ke toen doanh nghiop.

M A u s 6 B o g - D N

2- Tuy€n bi5 vd viec tuan thi Chuin ]nqc kd todn \'A Che d9 k6 toan Viet Nan:

Ban Giiim d6c COng ty c6 trdch nhiem lap 860 c6o tdi chinh hang n6m phan anh mot cach tnms thlrc vd hgp l] tinh hrnh lai chinh cirng nhu k6t qua hoat dong kiDh doanl vd tinh hinh lLlu chuydn tiAn td cni Cong t) tro[g nam Trong viQc lip Bdo c6o tdi chinh ndy, Ban Gi6m d6c dugc yeu cau phdi:

Lua chon c6c chinh s6ch k6 todn thich hqp vd 6p dqng c6c chinh sAch d6 mdt c6ch nh6t qu6n;

Dua ra cdc ph6r dodn vd u6c tinh mOt cdch h p Ii vd than tqng;

NCu rd cec nguyen tic k6 to6n thich hop c6 duoc tuan thu hay kl6ng, c6 nhiing ap d+ng sai l€ch trqng yiiri chn duoc c6ng b6 vd giii thich trong Bao c6o tei chilh hay kh6ng; vd

LAp Bao c6o tdi chinh trQn co sd hoSt ddng licn tuc triL truong hcr p lh6ng th6 cho lang C6ng ty

sc tieD tuc hoat dons kinh doanh

gar Clam Aric xac nfran rang Cong ty da tuan thu cric y€u cdu n€u tr6n trong viec lap 86(] c'io tai chinh

Ban Gi6m dilc C6ng ty chiu trich nhiCm dam bao ring s6 kti to6n drJgc ghi ch6p mot cdch phir hor dd phan dnh mdr clci hqp fi tinl hinh tdi chinh ciLu COng ty o Udt ti thtri di6m ndo vir dim lii,*i ei

";";i chinh tu#thu c6c Chu6n muc K6 tolin-viot Nam He th6ng Kii toen viqt Nam vd"cdc quy dinh hiQn hinh tlac vd t6 toAn t?i ViCt Nam Ban Gi6m diic cfing.c$u tr6ch nhi€m ddm bio an toan cho ldi san cira Cdng ty vd vi vay thuc hi€n c6c biQn phip thich hap de

n g 6 n - c h 4 n v o p h d l h i ; n c a c h a n h v g i a n l d n t i r s a i p h a n k h d c

l- Hinh thuc ke to:in dp dung: ten m6y vi tinh (sii dung ph&r m€m k€ to6n EFFECT)'

van phons Cdns ty \d cdc don vi chi nh6nh ph+ thuoc thuc hien h?ch toen kC to6n lap Beng can doi ke toai vir Biocdo kit quri ho?t ddng kilrh doanh 86() cAo tari chinll cira Cdng ty dugc lap tren

co so cons cdc sd lieu trer Bdo cdo cira c6c don vi phr.r thuoc va! VAn phdng COng ty sau ldi da Loai tru sidu cdc khoan phai rhu phei tra t?i ngay b6o cAo vd cac giao dich nQi bQ trong kj' bdo ceo tdi chil]].I

lV- C:ic chinh sdch k6 to:in ip drlng

i- Ns.Lven - ti" xac dinh cac kh;dn iid;r tiAnrn4t tidn grlri ngAn hang, tidn dang chtty6n g6m:

l NguyCn tic x6c dinh cic khoin tuotrg duong tidn: cac khoan rong dlrong ti€n ld cdc khodn diu iu'ngin h+n c6 thoi gian thu hdi hoac d6o h+n kh6ng <lua 3 thuing c6 khe nang chuyen ddi dA dme thdnh rndt lugng tiEn xdc dinh vd kh6ng c6 rui ro trong chuy6n ddi thdnh ti€n k€ tu nsAv n)ua kho.rn diu tu do tai dloi didrr bdo c6o:

""-' "'-

n;€rA;; plr"""c plra;

"htya" ooi cac d6ng tiin kh6c ra dong,tidn su durg hong Lii todn: cac nellep vu phlt sintr bing cac loai ngoai te duo c qui d6i ra d6ng ViQt Nam theo ti gi6 hoi dodi gi:r; dich thvc td t4i nga) phit sinh giao dich Chcnl lech ti gi6 phit sinh lir c6c nghiQp

vp ndy dugc hqch to6il viro 86o cdo K6t qui hoat clQng kinh doanh trong kj';

2- Chinh sich ki: to6n d6i v6i hang t6n kho:

- "

- N;;;;;" ;ann gia han! ti;n kho: Hdng tdn kho dusc xric dinh tr'6n co s6 gi6 thdp hon sita sid, so-c va eia hi thu6,i c6 the"thqrc hi€n Auo c Cia g6c t ang tdn kho bao gdm giri mua, chi phi [.to.]uu.lli pt,i.le oidn vi cdc chi phi li6n quan truc ti6p kftc phat sifi de c6 dugc hang t6n kho ' ,r dla didm vd tr4ng thrii hi€n tai

- Phuong phrip tinh gi6 tti hiing tOn kho: Binh quan gia quyen

- Phuorrg phdp hach Loirr hing ton kio: ki khai thuong \uyerr'

- Lap du phdng giam giri hang tdn ktro: theo quy dinh cira BQ Tai chinh

3- Ghi nl6n vA kh6u hao TSCD:

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2

- Nguy6n tiic ghi nh{n lSCD hnu hinh, TSCD vd hinh: Tdi san co djnh dugc trinh biy theo nguydi gia tru giZ tri hao nOn tui l.; Nguyen giri ISCD b-ao gtrm gia mua vd toan bQ cdc chi phi khic lien quan LrLrc tidp ddn r iec dLra ldi sin vdo tr?ng lhai 'dn siurg sLr dr,rng:

-

- Phuolg phrip kJrdu hao TSCD hftu hinh, TSCD vd-hinh: dugc khAu hao theo phu<rng phdp duong thing d!.ra lren thdi gian hiiu dung uoc tinh, cu thC n]1u sau:

Nam

8-25 5- 10

5 - 1 0

4 - 6

+ Nhd xudng, vat ki6n truc:

+ Mdy m6c, thiCt bi:

+ Phuong tien van tai :

+ Thi6t bi, dqng crl qoan 1j

4- \gu1cr Lic ghi nhdn ra kltdu hao bet dong sdn dau tu

- Ngu)en lac ghi nhdn bAi dong "an dau tu:

- fhuong phap kl6u hao bdt dQng sin diu tu

5- Neuydn tarc p.hi n-halr cdc khocn ddu lu l:rj cninh:

- Cau-klrodn ddritLr vio cong ty li6n kil v6n g6p vdo co sd kinh doanh 1'hric: V6ndiutumiC6ng

tv nim cjrl truc ri6p it nhii:oy" r i kh6ng qud 50% quydn bi6u quy6t cia b€n nhin dAu tu dugc it,i ,*4|' ta or khoan ddu tu vao c,i,ng ty lidn l6L Cdc khoan dau tLr \dn vao cong l) Lhdc ma chr ninl gil'i duol 20oo von chLl o hi1.l I dLroi 200o quydn biEu quyeLr !i thoi h?n Ihu hdi tren mol nim duqc ghi nhdn ld mot khoan dAu tu ddi h4n khac V6n dau tu duoc ghi nhan theo giri goc'

- Cdc-khonn ddu tu chimg kho{n ngin hqn duqc ghi nhin theo gi6 thgc ti! mua chirng khorin (gi6 g6c), bao gdm: Gi6 mua c64(+) cdc chi phi mua nhu chi phi m6i gioi, giao dich, cung cdp tl'tdng tin, thu6, le phi vd phi ngan hdng

6- Nguyen ric ghi nll+n va v6n hoa cdc khoan chi phi di vay:

Cdc kbodn ray ngin hqn dai han cira c6ng ty dugc ghi nl{n theo hq? d6ng, khC Lr6c va), phieu thu phiiu chi vi chLrng tLr ngjrr hang

-

Chi phi di vay dugc ghi nhAn viro chi phi hoat dang tdi chinh vi phdn 6rLh vdo Bao cdo KCt quakinh doanh trong kj bao g6m: Lii vay phdi.tri lidn quan den hoit,ddng di vay'

Chi phr di t ay lidn quan rrurc tidp dEn ddu tu xa1 dlrng mud sam tai '"n dLrgc tinh \ ao gi; r! cua tiri dn do ldugc ron hoa.T lhi co du cdc diiu ki€n qui dinh trong chuin mr,rc '6 16 Chi phi

di vav" Chuin mgc ki: to6n Viet Nam Cric chi phi di ra1 dugc von hod khi doanh nghiQp,ch[c chin"thu duqc lqi ich kinh ti: tong tuong lai do sir dung tAi sin d6 vd chi phi cli vay c6 th€ xdc dinh duqc mot c6ch d6ng tin cay

Thdi di6m bit diu v5n hoa chi phl di vay vio gie tri t,Li san dd dang duqc bit ddu khi thod min ddng thdi cric didu kiQn saLr: Cric chi phi cho r'iEc diu trr ray d\mg ho4c san xuAt tai san do dang bit dAu ph6t sinh; C6c chi phi di vay phat sinh; Cac ho4t d6ng can thiCt trong viec chuan bi dua tai sAn dd dang viro sri dpng dang dugc ti6n hnnh ViQc v6n hod chi phi di vay sd chAm dilt khi cdc hoat dQlg chu y6u cin thi6t cho viqc chuin bi dua tdi sdn do dang vdo su dung da hoin tharh' chi plri di v; pha; sinll sau d6 sE dugc ghi rfidn la chi phi sdi) \uit kinb doanh trcng k' khi phat smh

7- Nguydn tic ghi nhdn- vi viSn h6a c6c khoan.chi phi kh6c:

i-hi ph' tru lrudc bao gonr tidrr rhud ddL chi phi bdo dudng c<r so ha rilg thi l-ierr 'o tien cdnr ry dd thanh todn de lhri 0S ha dat duoc trd rruoc cho Ci'ng ty Dau lu Phdt lridr ha tang Phi

"ir,tlig co sq ha teltg dugc Cong r1 phdn bo veo Bdo cdo Kdt qtrd ho4i dong linh tloanh

tlrco phu<rng phap dr.rong thang tuong Lmg voi Lhoi gian thuc diit l;49 nam I lhing Vo' hop dong lhtld

dfu sii 06/2008/CTHT-HDKT ngdy 01/1i/2008, chi phi thu€ ho4t dong.t6i thieu ghi nhan vio b6o c6o ki5t qr.ri hoqt dQng kinh doanh ndm cua C6ng ty se ld 887'798'148

d6ng-ia" kho*

"hi phi tta tru6c khdc bao gdm c6ng cg dpng c}, linl kien loqi nh6, cac chi phi phuc vg cho hoqt dQng kinh doanh XNK va duo c coi le c6 kha nang mang lai lgi ich kinh tC trong iuong lai cho C6ng ry "di thdi hqn tt mOt narn trq len Cdc.chi phi ntr).dxoc phen b6 vdo 860 cAo Kiit iua hoat dOns-kinh doanh theo phr.Long ph:ip duong thang trong thoi gial t6i da kh6ng qua ba ndm, theo cAc quy dinh k6 todn hiQn hanh

8- \gulen ric ghi nhan chi phi phai lra:

Chi phi phai tra Auoc gli nh{n theo thqc t6 chi phi vd trich truoc phai tra theo du toan chi ;

9- Nguy6n tic vd phuong phdp ghi nl6n c6c khoin dq phdng phai trA'

l0- Nqu\dn tac trhi nhan ron chrr srr hdu:

'" 'Ng"ye"?

ghl r,trin vonaiLrtuciachi so hiiu, thfug duvi5nc6 phAn' V6n ddu tit cira chu a h*Jduqc gtti-nt an tir.o so r dn thuc gdp cia chn so hLru Thang du v<ln co qnln a.uL ehi nhirn rheo sd ch€nh lich lon hon gina gid thuc td phir h:nh vA menh gie co phieu khi phdl hcnh co ohi€u b6 sunc

- \qurin rdc P,hi nhdn cheni lich ddnh giri l4i tdi sdn

N;;i;; i;;;hl ;;; loi nhtrin chLra piin ph6l: o',i ro; dong co dong quv6t dinh vie( ph;n ph6i vd trich lap c6c quy tir lgi nhuen cira cong ty.

11- Nguy6n tric vd phuong ph6p ghi lan doanh thul

Sott1t tt't,., arr'

" gftil',i.tan khi c;;iy c6 th'i tllu dugc c6c lgi ich kinh t6 vd doanh thu c6 th6 duec ' xdc dinh dugc mQl ciich chac chin

Ooarir ttru b6n lang duo.c ghi nh{n khi c6c-rui ro, lgi ich vir quy€n so hiiu hdng ho6 duoc chur 6n seng nguoi mua; dong thoi c6ng ty c6 thr5 x6c di11h duoc cac cli phi licn quan dcn giao ailfi

"U*

f.u""g.-i f,'t f J;im gf,innin doairh'rhu rhdng.rhLrong ta rhoi didm.chuydn giao hiurg hoa oirat hann hoa don cho ngudi mua v,r nguoi mua ehip thu4n tl)anh loarr,,kh6ng phAn biQt cld dru

"a""" iiE fr""

"fr*" ,fru aJoc tiAn p6i v& aoanh thu hLg h6a dich vp xuAt khdu li ngdy x6c nhAn hoin tdt thn ipc hni quan tr6n td khai hdi quan

12- Nguy€n tfc vd phuolg ph6p ghi nh{n chi phi tdi chinh: Chi phi tii-chinh duoc ghi nh{n,vao k6t qui kinh doanh trong kj' bao gdm cdc khoan chi phi-ho4c cac khoan 16 tien quan den hu41 d6ns diu tu tai chinh phi cho vcl va di vay v6n; Kroan 16 phrit sinh khi thanh toan ngo?i]C, 16 ti sir ;oi Joai khi danh eie tai s6 du ngo4i tg cui5i nam tdi chinlr cta cac khoan phai tra c6 g6c rgoal

tC liOn quan d6n ho?t d6ng kinh doanh

13- Nguyen tic vi phuong ph6p ghi nhdn chi phi thui5 thu nhdp doanh nghiQp hiQn hinl, cltl qli tfto6 tfr"" nf'tap aoul,li ogftiQ-p hoanlai: c6ng ty c6 nghia vu nQp thu6 thu nhip doanh nghi6p 25% trAn loi nhu6n chiu thud;

"- " i t; ;;;i;;16 thu nhqp doan-h nghiep can cu v;o dc qu) dint' hien h' rrr.vc thue Tuv

n h j e n n h n n g q u y d i n l n a y r h e y d d i lh e o l u r r g l h o i k j v i r r i i c x d c d i n h s a u c i r n g v d l h u e h u n ] l { p doanh nghief -ir) lhuoc vJo l'61 quJ Li6ll1 Lra cllt co quarl thue co tham quyen

14- C6c nguy€n tic vd phuorg pbrip kri torin khdc: ViCc 14p b6o cao ai chinh giia niCn d6 vri b6o c6o tdi chinh nim tru<rc ld cirng hp dqng cdc chinh srich k6 to6n nhu nhau

4