BAO CAO TAI CHINH NAM 2015

Bao cao ketq a heat don kinh doanhch n rn taichfnh ket thuc tat nqay 31 tha q 1 narn 201 Tr ang MlC LlC... Ph6 Giarn doc Ong Nguyen The TongGiarn doc Ong Nguye coc rnuan Danh sach cac th

BAo cAo TAl CHINH DA DU'Q'C KIEM ToAN

Cho narn tal chinh kilt thuc vao ngay 31 thang 12 narn 2015

VI NA TA BA

Bao cao ketq a heat don kinh doanh

ch n rn taichfnh ket thuc tat nqay 31 tha q 1 narn 201

Tr ang Ml)C Ll)C

Ph6 Giarn doc Ong Nguyen The Tong

Giarn doc Ong Nguye coc rnuan

Danh sach cac thanh vie Ban Kiem scat trong narn va vao nqay lap bao cao n y c a Gon ty bao

qorn:

T

Ba Nguyen Th] Thu Nquyet Thanh vie

Von di€w 1$theo Gi~y chtrnq nhan dang ky kinh doanh la 115 ty dong.

Gong ty Go phan Thuong rnai va Dau tu VI NA TA BA dLfQ'C cap Gi~y chtmq nhan dang ky kinh

doanh Ian da so 410300694 nqay 07 thanq 06 n rn 2007 do Sa K~ hoach va Da tu Thanh Pho Ho

Chi Minh cap va cac Gi~y chunq nhan thay doi sau d6 v i Ian thay doi gan day nh~t la Gi~y chung

nhan da g ky kinh doanh so 0 0 0 0995 ngay 20 tha g 0 n rn 2014.

Tn,Jsa chfnh dang ky heat dong kinh doanh c a Gong ty dLfQ'C d~t tal So 899 DLfang 3 tha q 2,

Phuo q 7, Ouan 11, Thanh pho Ho Ghf Minh.

Ban Giarn doc Gong ty Go phan Thuonq mai va Dau tu VI NA TA BA (dLfai day qoi t~t la "Gong ty") han hanh

d$ trinh bao cao nay cunq voi cac bao cao tai chfnh dfnh kern da dLfQ'Ckiem toan cua Gong ty cho narn tai

chfnh k~t thuc vao nqay 31 than 12 narn 2015.

BAo cAo COA BAN GIAM £lOC

Dia chi: So 899 DLfCYng 3 thanq 2, Phuonq 7, Ouan 11, Thanh pho Ho c nr Minh

Ban Giam doc Con ty con b ra g, bao cao tai chfnh kem theo pha anh trung thl,fCva h p Iy,tr n

cac khfa C9nh tro g yeu, tinh hinh tai chinh cua Con ty t9i ngay 31 tMng 1 n m 2015, ket qua hO'?t

cac ChUEln ml,fCke toan Vi$t Nam, Che do ke toan Vi$t Nam va cac quy djnh hi$ Mnh c6 lie q a

Ban Giarn doc chiu trach nhlern dam bao ra g cac so sach ketoan dU'qc ghich p phu h pva hrugiCr

sai ech tro q ye can dU'qc con b va giai thlch trong bao cao tal chfnh hay kh o q ;

trong narn Trong viec lap bao cao tal chfnh nay, Ba Giarn doc ducc yeu cau phai;

• l.u a ch n cac chfnh sach ketoan thfch hopva ap dl,mgcac chfnh sach d6 mot each nhat quan;

3 TRAcH NHleM COA BAN GIAM DOC

R M Vietnam is a member of the RSM network and tra es as R M R S M i s the trading name used by the members of the R S M network Each member of the R M network i s

inde ndent accounting and con ulting firm which practices in its own right The R M network is ot it s lf a separate legal entity in any jurisdiction.

THE POWER OF BEING UNDERSTOOD

C hung toi tin tll'cYngrang cac b ng ch(fng ki e m to a n m a chung toi da thu th ~ p dll'Q' c l a d y dLlv a thfch hQ'pd e

l a m c O' s cY c ho y ki ~ n ki e m to a c Ll ac hung toi

Co n vie ki e m t oa n bao ga m thu c hl e cac thu tl,l C nh a m thu th ~ p cac ba n g c h(fn g ki e m t oa n v e cac so li $

v thuy ~ t minh tr e n b ao cao t a i c hfnh Cac thLl tl,l C ki e m t oa n dll' Q'c Il,l' ac h n dl,l' a t re n x e t doa n c Ll a ki e m t oa n

vi e , b ao g m d a nh gi a rLlir o co sa i s ot tr o ng y ~ u tron g b ao cao t a i c hfnh d o gi a n I ~ n h o~c nh a m I a n Khi thl,l' c

hi $ n d a nh gi a cac rLlir o n y, ki e m toan vi e n d a x m x e t ki e m soa t noi bo c Ll a C on g ty li e n qu a n d ~ n vi $c I ~ p

v trlnh b a y b ao cao t a i c hfnh trun g thl,l' c , h Q' p1'1nh a m thi ~ t k ~ cac thLl tl,l C ki e m t oa n pM h Q' pv 6' i tlnh hlnh

thl,l' c t ~ , tuy nhi e n kh o g nh a m ml,l Cd f c d ll' a r a 'I ki ~ n v e hi $ u qu a c Ll a ki e m soa t n o i b O c Ll a Co n ty Co n

vi $c ki e m t oa n din g b ao g m d a nh g i a tfnh thf c h hQ'pcLl a c ac c hfnh sa ch k ~ to a n dll'Q' ca p dl,lng v a tfnh hQ'p

1'1 c Ll acac ll'6' c tfnh k ~ t oa n c Ll a B a G i a m do c c Ong nhll' d a nh gi a vi $c trlnh b a y tong th e bao c a o t a i c hfnh.

Tr ac h nhi e rn c a c hun q t o i l a du a r a 'I ki ~ n v e b ao cao t a l c hfnh du a tr e n k ~ t qu a c u oc ki e m t oa n C hun g t o i

da ti e n h a nh ki e m t oa n th eo cac c hu a rnu c ki e m t oa n Vi $ t N a m Cac c hu a mu c n y y e ca u c hun q t o l ph a i

tu a n thLl C hU E In rnu c v a cac quy d i nh v e dao d(f c n h n hi $ p, l a p k ~ h oac h v a thl,l' c hi e c oc ki e m t oa n de

d t d oc s u d a m b ao h p 1'1v e vi ec li $ u b ao cao t a i c hfnh c a Co n ty co co n sa i so t tr o q y ~ u h a y kh o g

Ba n G i a rn doc Co n ty c hiu tr ac h nhi e rn v e vi ec l a p v a trlnh ba y trun g thu c h p 1'1 bao cao t a l c hinh c a Co n

ty th eo C hU E Inrnu c k ~ t oa n, c e do k ~ t oa n (d oa nh n q hi e p) Vi $ t N a m v a cac quy d inh p ap 1'1 co li e q a d~ n

vi ec l a p v a trlnh b a y b ao cao t a i c hfnh v a c hiu tr ac h nhi e rn v e ki e m sca t n o i b o rn a Ba n G i a rn d oc x ac dinh t a

ca n thi ~ t de da m b ao c h vi ec I ~p v trlnh b a y b ao cao t a i c hfnh khOn gco sa i so t tr o q y ~ u d o g i a n l a n h oac

nh a rn I a

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C hun g t o i d a k i e m t oa n b ao cao t a i c hinh k e rn th e o cu a Co nq ty Co ph a n Thuonq m a i v a £)a u tll' VI NA TA B A

( d ll' 6' i da y gO it t l a " Co nq ty"), du oc l a p n qa y 17 th a q 0 n rn 2 01 6 tll tr a g 0 5 d~ n tr a g 29 , b ao ga m Ba n

ca n do i k ~ t O EInt a l n qa y 3 1 th a q 1 n rn 2 01 5 , Bao cao k ~ t qu a kinh d oa nh, Bao cao luu c huy e n t iEln t $ c h

n m t a i c hinh k ~ t thu c c un q n qa y v a Ba n thuy e t minh b ao cao t a i c hlnh

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KIEM ToAN VIEN

Theo 'Ikie chung toi, bao cao tai chinh dinh kern da pha anh trung thu c va h p 1'1tre cac khia canh trong

y~u tlnh hlnh taichinh c u Con ty Co pha Thu o q rnai vaf) u tu VI NA TA SA vao ngay 3 thang 1 n rn

2 01 5 cOngnhuk~t qua heat do g kinh doanh vatlnh hlnh lU'uchuyen tien t$ cu n rn talchinh k~t thuc cunq

nqay, phu hop voi chua rnu c , ch do k~ toan (doanh nqhiep) Viet Nam va cac quy dinh phap 1'1c6 lien qua

d n vlec l a vatrlnh bay bao cao tai chinh

Y kitm cu« kiem loan vien

RS~JI

(Xem trang tiep thea)

K

I Ti~n va cac khoantU'O'ng dU'O'ngti~n 110 (5.1 ) 10.712.676.488 6.343.427.381

2 Dl,I' phOng dau tU' tal chinh dai ha 254 (3 871.2 4)

VI. Talsan dai han khac 260 87.165 789 434 89.151 685.288

Bia chi:So 899 BU'ang 3 thanq 2,Phuonq 7, Ouan 11,Thanh pho Ho Chi Minh

Cac thuyiJt minh dinh kern la m(>t b(>phf)n khOng tach r&ic u b eCaD tei chinh

NGUYEN D(rC THU~N

CAO PHU'OC THAI HOA

Tru'o g phOng KiJt oe n - T !chinh

NGU'O'IL~P BIEU

' d.1

BANG CAN DOl KE ToAN

M~u 56 B 01 - ON CCNG TV co PHAN THU'ONG M~I vA DAu TU' VI NA TA BA

Bi a c hi: So 899 BU'6'ng3 th a nq 2, PhU'6'ng7 , Ou a n 11, Thanh pho Ho Chi Minh

I LU'U CHUYEN TIEN ny HO~T DQNG KINH OOANH

Kha haoTSC£) va BDS£)T 0 2.661.381.492 2.662.488.6 5Cac khoan dl,l'phOng 03 (3 871.2 4) (1 4.139.956)

II LU'U CHUY N TIEN ny HO~T DQNG DAu TU'

£)iachi: So 899£) U' cmg 3tha q 2, Phuo q 7,Ou n 11,T anh p o Ho Chi Minh

Cec thuy fJ tminh dfnhk e rn / a m o : b ph ~ n khOngt ac h raica s b eo cao t a i c hfnh

Ti ~ n vatll'O'ng dll'O'ng ti ~ ncu6i ky (70 = 50+60+61) 70 10 712 676.488 6 343.427.381

Dan vi tlnh : VND

sAo cAo LU'U CHUYEN TIEN Te

(Theo phU'O'ng phap gian tiep)

Cho narn tal chfnh k e t thuc tai ngay 31 thanq 12 nam 2015

M~us6 B03 - ON

Di a c hi : So 899 DU'cmg 3 th a nq 2, Phuonq 7, Ou a n 11, Thanh phO He Chf Minh

1.3 Nganh ngh6 kinh doanh va hoat dQng chinh

1.2 Linh v","c kinh doanh

Co dong Cu6i nam Daunam

Cho narn tai chlnh ket thuc vao nqay 31 thanq 12 narn 2015

THUYET MINH BAo cAo TAl CHiNH

Mau 56 B 09 - ON

CONG TV co PHAN THU'O'NGMAl vA uAu TU' VI NA TA BA

4.1 Ap dl,mg cac Chu&n mlfc va HU'o-ngdin k~ toan mo-i

Narn 2015 la n rn dau tien Conq ty ap dunq Che dO ketoan Vi$t Nam s a doi theo Thong tU'

so2 00/ 2 014/TT - BTC ngay 22tha g 1 n m 2014 cua BO Tai chinh (TT200)

TT200 ye cau trinh bay l<;iithong tin so sanh tren bao cao tai chinh nam 2015 doi v6'i cac chi

tieu c6 Sl,f thay doi giCra TT200 va Che do ke toan doanh nghi$p ban hanh theo Quyet djnh

so 15/ 2 00 6 /QD - BTC ngay 20/3/200 6 cua BO Tai chinh Do d6, Cong ty da thl,fc hi$n vi$c

trinh bay l<;3mot so thongi tin so sa h ten bao ca tai chinh nam 2015 de phu hQ'pv6'i vi$ctrinh bay cac so Ii$ cu nam hi$n hanh nhU' dan u t<;iiml,lC4.23

Con ty ap dunq Chua rnu c va Che do ketoan Viet Nam

3.2 Tuyen b6 v~ vi~c tuan thu Chu&n mlfc k~ toan va Ch~ dQ k~ toan Vi~t Nam

Con ty tuan thu Chua rnu c va Ch d ketoan Viet Nam de soan thao vatrinh bay cac baocao tai chinh ch n rn tal chinh ket thuc vao nqay 31 tha q 1 n rn 201 Tro g n rn Con ty

da ap dunq cac chua rnuc ke toan va cac hU'6'n d n ke toan mot cua Bo Tai chinh nhu

dU'Q'ctrinh bay tal muc 4.1 dU'6'i day

Narn tal chinh cua Con ty tlr nqay 01 tha q 01 den ngay 31 tha q 1 h n n rn

2.2 DO'n vi ti~n t~ s(J'dl,mg trong k~ toan

DO'n v] tien t$ Slr dl,lngtr ng ghi ch p ketoan la Don Viet Nam

2.3 CO'560I~p bao cao tal chinh

Bao cao tai chinh kern theo dU'Q'ctrinh bay b~ g Do g Vi$t Nam, theo nguyen tac gia goc va

phu hop voi cac Chuan rnuc Ke toan Vi$t Nam, Che do Ketoan Vi$t Nam va cac quy dinh

2.

-)6

• NghiEmCLfUth] trU'ong vatharn do dU'lu n;

• Cho thue may m6c, thiet b] vad dung hCru hinh khac

Chu ky san xuat kinh doanh thong thU'ong cua Conq ty la1 thanq

• Boc xep hang h6a;

• TU' van dau tU';

• H oatdong tu van quan I y ( t r u tuvan t a ichinh, ketoan ):

CONG TV co PHAN THU'O'NG M~ I vA DAu TU' V I NA TA BA

Dja chi: So 899 DU'ong 3 thanq 2, Phuonq 7,Ouan 11, Thanh pho Ho Chi Minh

Chi phi mua cua h ng ton kho bao gam gia mua, cac IO<;lithuE§kh6ng dU'O'c hoan l<;Ii,hi phi

v$ chuye , boc xE§p,bao quan trong qua trln mua hang va cac chi phi khac c6 lien qua

trl,J'ctiE§pdE§nvi$c mua hang ton kho Cac khoan chiE§tkhau thLl'ang m<;liva giam gia hang

mua do hang mua kh6ng dung quy cach, pham chat dLl'O'CtrCP( khoi chi phi mua Khi mua

hang ton kho nE§udU'O'c nMn kem them san pham, hang h6a, thi~t bi, phl,J tung thay thE§

(ph6ng ngCPatmang hO'p hong h6c) thl xac din va ghi nh$n rieng san ph m, p l,Jtung thiE§t

bi thay the theo gia tri hO'pIy va dU'O'ctrCP(-) khoi chi phi mua cua h ng ton kho

Nguyen tae danh gia himg ton kho

Ha g ton kho dLl'O'ch<;lchtoan theo gia goc Tma g hO'p gia tri thua c6 the thl,J'Chi$n dLl'O'c

thap ha gia goc thl h<;lchtoan theo gia trithua c6 the thl,J'Chi$n dU'O'c

Gia goc h n ton kho bao gam: Chi phi mua, chi phi chE§biE§nva cac chi phi len quan trl,J'c

tiE§pkhac phat sinh de c6 dLl'O'ch ng ton kho 6' dia diem vat<;lngthai hi$n t<;li

Tan ho$c giam so dLl' tai khoan dl,J'p 6 g phai thu kh6 d i dLl'O'ch<;lchtoan vao chi phi qua

Iy doanh nghi$p tr n bao cao kE§tqua hO<;ltdQn kinh doanh

Dl,J'ph6 g nO'phai thu kh6 d6i dU'O'cI$ cho cac khoan nO'phai thu qua h<;lnthanh toan ho$c

cac khoan nO' c6 b~ng ch(l'ng chac ch n lakh6 g thu dU'O'c

Nguyen tae df:Fphong phiJi thu kh6 doi

-• C

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.~ -

Cac khoan no phai thu diroc pha lo i 113phai thu khach ha g, phai thu nQi bQva phai thu

khac theo n uyen tac 113:Phai thu khach ha g 113cac khoan phai thu ma g tinh ch t thuo q

rnai phat sinh tCPcac giao dich mua b n; Phai thu noi bQ113khoan p ai thu giO'a dan vi cap

tr n voi dan vi cap dLl'oi tru e thuoc kh6 g c6 tu each phap nhan hach toan phu thuoc; Cac

khoan p ai thu c6n lald oc p an loai 113 ai thu kh ac,

Cac khoan no phai thu dU'O'ctheo d6i theo ky ha goc, ky ha c6n lai tal thai diem bao cao,

theo n uyen t$vatheo tCPngdoi tLl'O'ng

Cac khoan nO'phai thu thoa ma dinh nghia la cac khoan ml,JCtien t$ c6 goc ngo<;lit$ dU'O'c

danh gia l<;Iitheo ty gia h i doai giao dich thl,J'ctE§cu i kyo

NO'phai thu chi dLl'O'cghi nh$n toi mLfc c6the thu hoi

T,,~01

Nguyen tae ghi nh ~ n

4.4.

4.3. Ti~nva cac khoantU'O'ng dU'O'ngti~n

Ti€;n va cac khoan tu o q dU'a g tien bao gam tien mat tal quy, tie gui ngan han , cac

khoan da tu ngan ha c6 thai h n kh6 g qua 3tha q hoac cac khoan dau tu c6 tinh thanh

khoan cao Cac khoan dau tLl'c6 tinh thanh khoan cao 113cac khoan c6 kha n ng chuyen doi

thanh cac khoan tien xac dinh va it rui rotr n viec chuyen thanh tien tai thai diem bao cao

Cac khoan tuon q dU'a g tien dLl'O'cxac dinh phu hop voi Chua rnu c kE§toan "Bao cao luu

chuyen tie W

Viec lap bao ca tai chinh yeu cau Ban Giarn doc phai c6 nhCmguoc tlnh va gia dinh c6 anh

hU'6'ng dE§ncac so li$u v€;tal sa , no phal ta va viec trlnh bay cac tai san va no tiern tang tal

ngay 31 thanq 12 narn 2015 cOng nhu cac khoan doanh thu, chi phi cho narn tal chinh kE§t

thuc vao ngay 31 thanq 12 narn 2015 M$c du cac uoctinh kE§toan dU'O'ct ap b~ng t~t ca Sl,J'

hieu biE§tcua Ba Giarn doc, so thu c tE§phat sinh c6 the khac voi cac uoc tinh, gia dinh d$t

ra

Tai san co dinh hCru hlnh dU'O'cxac dinh gia tri b n dau theo nguye gia Nguye gia tai san

co dinh htru hlnh bao g6m gia mua va toan bo cac chi phi lien qu n trl,l'ctiep den vi$C dU'atai

san VaGtr n thai san sang stJ dl,Jng.Trua g hO'pmua tai san co dinh dU'O'c kem them thiet

bi,phl,Jtung thay the thl xac dinh va ghi nh$n rie g thiet bi, phl,Jtung thay the theo gia tri hO'p

19vadU'O'ctrCr (-) khoi nguye gia tai san co dinh hCru hlnh

Nguyen t a c ghi nh ~ n va xec dfnh gi a tri ban d li u

Chi phi tra tru oc dU'O'cphan loai 113chi phi tra tnroc ng~n han va chi phi tra tnroc d i ha

theo ky ha goc, chu yeu 113chi phi thue van pho q, phi q an 19can ho va chi phi conq Cl,J

dunq Cl,J.Cac khoan nayd oc pha botr n thai gian tra tnroc cua chi phi hoac tr n khoan

thai gian rna IO'i i h kinh ted oc dl,l' kie tao ra

4 7 Tal s an c6 d!nh hfru hinh

4.6 Chi phi tr trU'6'c

Nguye leu, vat li$u va conq Cl,Jdl,Jng Cl,Jdl,l' trCr d~ stJ dl,Jng ch rnuc dlch san xuat ra san

p arn khOngdu oc lap dl,l' phOngn u san pham do chunq gop pha cau t~o n n sedU'O'cb n

ban hoac cao h n qia thanh san xuat cua san p arn

Dl,I' pho q giam qia h n ton kho dU'O'cthu c hien tre co s& tCPngmat ha g ton kho Boi voi

dich Vl,Jcung cap d& d n , viec lap dl,l' phonq giam gia hang ton kho du oc tfnh theo tCPngloai

dich Vl,Jco rnu c gia rie q biet

So ta g hoac giam dl,l' pho q giam gia h ng ton kho dU'O'chach toan VaG gia von ha g b n

tr n bao cao ket qua heat do g kinh doanh

So dl,l' pho q giam gia hang ton khodU'O'clap 113so ch nh I$chgiCragia goc cu h n ton kho

100nha gia ti thua co th~ thu c hie d oc cu hang t6n kho

Cu i narn tal chlnh, khi gia tr]thua co th~ thu c hien dU'O'c cua han ton kho nho h n gia goc

thl phai lap dl,l'p o g giam qia h n ton kho

PhU'O'ngphap I~p dt,Fphong giam gia hang ton kho

Ha g ton kho dU'O'c hach toan theo phU'O'ng phap kekhai thU'ang xuyen

Giatri hang ton kho d oc xac dinh the phuonq p ap nh p truoc xu t truoc

CONG TV c o PHAN THU'O'NGM~I vA aAu TU'V I NA TA BA

Bia chi: So899BU'ang 3 tha q 2, Phuonq 7,Ouan 1 ,Thanh pho H6 Chi Minh

)

fJ a u tLl' kh a c

4.10 D&u tU' ta l chinh

PhLl'O'ng ph a p kh a u h a o b a t d f) ng sa n d i JUto

Nguy e t a c ghi nh ~ nb t df)ng san d i JUto

Belt dQng san d & u tU'

4.9.

PhLl'o'ng phap kh a u h a

P h ~ n m e m m a y vi tfnh

Nguyen t a c ke tosn caefai san codinh vohinh

Ghi nh~nva xecdinh gia tri ban dau

Von dau tU'cu chu sa hCi'udU'O'cghi nh~n the so von thl,J'cg6p cua chu sa hCi'u.

Von cItw tv cua chu sa hCPu

Chi phi phai tra la cac khoan phai tra ch h n h6a, dich VI,!d nhan tCr ngU'6'i ban hoac d

cung cap ch n U'6'i mua nhU'ngthu c tec hu a chi tr a nhu'chi phi mua can ho, chi phi khac

dU'O'cghi nh~ can CLYvao cac tho g tin c6 dU'O'c ao th6'i diem cu i nam va cac U'&ctfnh

dl,J'avao tho g ke kinh nghi$m

4 14 DIf phong trQ'cclpthoi vi~c

T eo Lu~t Sao hiem Xa hQi,ke tCr ngay 01 tha g 01 nam 2009, Con ty va cac nhan vie

phai d6n vao quy bao hiem that n hi$ do Sao hiem Xa h i Vi$t Nam quan IY.MLYCd6n

b i moi ben dU'O'ctfnh ba g 1%cu mLYcthap ha giCi'aIU'O'ngCo' ban cu nhan vien ho~c

20 Ian mLYcIU'O'n toi thie chung dU'O'c Chinh phu quy dinh tro g tCrngth6'i kyoV i vi$c ap

4.13 Chi phi phal tra

Quy IU'O'ngcua can bo nhan vien va Giam doc Con ty dU'O'ctrich can CLYvao Nghi quyet so

0 /NQ-VNTS ve viec phe duyet quy tien IU'O'n n rn2015 cu Hoi dong quan triCon ty ngay

NO'ph a i tr dU'O'cph a n lo a i l a ph a i tr a n U'6'i b n, ph a i tr a n i bo v ph a i tr a kh actheo

n uyen tac: Ph i tra n U'6'i ba la khoan phal tra c6 tfnh ch t thu o q mal phat sinh tCrgiao

dich mua ban ha g hoa, dich VI,!, tal san va n U'6'i ban lad n vi doc lap v&i ngU'6'i mua; Phai

tr n i bo la cac khoan phai tra giCi'a dan vicap tren vad n vi cap dU'&i true thuoc kho g c6

tu cac phap nhan hach toan phu thuoc; Cac khoan phai tra con lai dU'O'cphan loai laphai tra

khac

4 11 NQ'phai tra

Dl,J'phonq ton that dau tu tai chinh dai h n dU'O'ctrich lap phu h op voi hU'&ng dan tai Thong

tu so 2 2 8/ 2 0091TT - STC nqay 7/1 2 / 2009 (Thong tU' 228) v a ThOng t u so 89/ 2 1 31TT - STC

ngay 2 th a nq0 n rn2013 s a dOi,bo sung Thong t u 228 cu SoT a i c hlnh Theo do,Cong

ty du o ye cau trich l a dl,J'phong ton that da tu t a i chlnh d a l h n n u t6 chLYCkinh te rn a

Con ty da g d u tu bi 10(tnr trU'6'n hop1 theo ke hoach theo phU'O'ng an kinh doanh truo c

khi dautu) v&i mLYCtrt c tOid cho moi kho a d u tu b ng so von dad u tu

f)6i voi cac khoan dEW t ir t e! chfnh da i h en

PhvO'ng philp I~p dt,Pphong ton that cItw tv tlli chinh

f)ia chi: So 899 f)U'6'ng 3 thang 2,PhU'6'ng 7, Ouan 11,Thanh pho Ho Chi Minh