Báo cáo tài chính | Công ty Cổ phần Đầu tư Châu Á - Thái Bình Dương Bao cao ME Q3.2014

Báo cáo tài chính | Công ty Cổ phần Đầu tư Châu Á - Thái Bình Dương Bao cao ME Q3.2014 tài liệu, giáo án, bài giảng , lu...

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DQc l{p - Tq do- Hqnh phrfic

investmBnt

eu.f rrr NAM 2or4

cONc rv cO pnAN APECI

BAo cAo TAI CHINH

nANc cAN uor KE roAN

T4i ngiy 30 thfng 09 nim 2014

A TAI SAN NGAN HAN

I Tidn vdr c6c khoin tuong tluong tidn

l Ti€n

2 Cdc kho6n tuo-ng cluo-ng tiAn

II C6c khoin ttiu tu tdri chinh ngin h4n

l Diu tu ng6n hpn

2 Dq phong giim gi6 <l6u tu ngan h4n

III Cic khoin phii thu ngin h4n

l Phii thu cria kh6ch hdng

2 Tri tru6'c cho nguo'i b6n

5 C6c kho6n phii thu khdc

6 Dp'phong phii thu ng6n han kh6 ddi

IV Hing ttin kho

l Hdng tdn kho

V Tii sin ngin h4n khic

l Chi phi trA truo'c ngin h4n

2 Thu6 GTGT tluo c khAu trir

4 Tdi sin ng6n h4n kh6c

B TAI SAN DAI I{AN

II Tni sin cii tlintr

- Gid rri hao nin tui ke

4 Chi phi xdy dpng ccr bin do'dang

IV C6c khoin tlAu tu tii chinh dii h4n

l DAu tu vdo C6ng ty con

2 DAu tu vdo C6ng ty li€n k6t, li€n doanh

3 DAu tu ddi han kh6c

4 Dq phdng giim gi6 dAu tu tirichinh ddi han

3 Tdi sin ddi han khrlc

100 110

228

229230231250251252

258

259

270268

ll

t2

l3t4

63,661,9500029

213,477,094

17,483,010,55246,178,939,478

(2r3,477,095)

L,590,830,7921,590,830,79220,054,668,153

305,042,6843,359,522,996

52,888,000

(s2,888,000)

183,030,534,114162,203,532,733

93,r49,768,78828,364,390,000

\ 42,350,583,778

(1,661,209,833)

155,856,000155,856,000

136,501,326,056

50693,063,573

4,193,063,5731,500,000,00052,200,452,300 l, 55,571,216,300 ;

(3,370,764,000) t

56,963,101,176 \

2r3,477,095

16,799,285,85640,163,815,320(213,477,095)**i**,696,237,395

696,237,39520,948,471,612

155,856,000155,856,000

cONG TY CO PHAN APECI

BAo CAO TAI CHiNHQuj,III ndm 2014

Miu s6 B 01- DN

Tgi ngiy 30 thring 09 nIm 2014 "t

4 Thu6 vd c6c khoAn phii tri nhd nu6'c

5 Phiitri ngud'i lao clQng

6 Chi phi ph6i tri

10 Du phong phdi trir ngin hqn

I I Qu! khen thu6'ng, Phirc lgi

l Qu! dAu tu phdt trien

8 Qul dU phong tdi chinlt

3 Phii trA ddi han kh6c - Doanh thu chua thuc hiQI 333 Vll'29

120,728,061,285 81,666,930,93s**',n*

14,353,382 73,621,38246,766,902,500 42,022,402,50046,766,902,500 42,022,402,500

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Dia chi: fAng 6, Toa nhd APEC' l4 L€ Dai Hdnh, Hai Bir Trung' Ha NOi

eAo cAo Ltlu cHUYEN rrEN TE,

D6n Quf Ill nIm 2014

sAo CAO TAI CHiNH

I Ltti nhuAn tuhc thud

2, Diiu chlnh clto ctic kltttdn

- KhAu hao TSCD

- Cac khoan dr,r Phong

- Cac qu! dq Pltong

- Chi phi ldi vaY

J Ltti nttuQtr lti ltorlt tIQng kinh doanlt trwfc tttoy itii

vin lru dQttg

- (-fdng)igiarr cdc l<hodn phai thLt

- ( l'5ng)igiarn clri phi trd truoc

- Ti6n ldi vay dd trii

- l'i6n chi khac tu ho4t d6ng kinh doanh

Lru chultin fiin thulin tii hogt clQng kinh doanh

l'ien thu ldi cho vay co t[tc loi nhuAn dugc chia

Lru cltuyin tiin tlruiin th hotlt tlQtrg tliu tu'

- I ren r chr tra n0 goc I va)i

Ti6n vh tu'ong clu'o'ng ti6n dAu k!

OI

02 03 03 05 06 08

(610,774,755) 7,421,490,958

l 15,302,045 142,016,363 ( l ,66 I ,209,333) (1,612,566,700)

(7 ,50 | ,e53 ,977) (7 ,7 59,977 ,348) (808,301 ,375)

3,636,459,441 (54,900,000)

33,742,391,323 35,495,433,928

| 19,735,837 (4,465 ,347 ,062) ( l 2,2 r 2,990,000) (72,7 42,469,679) 32,570,164,7 | | 5t,842,043,504

(54,726,684.347) (7,454,777,350)

6,835,949,943 7,852,276,029 (27,4 13,823,856) (12,23 1,281,534)

I 8,53 1.901,204

121 472.12e,660) (2,940,228,4 56)

JJ J+

40

50 60

Ti6n vh t duons ti6n cu6i (70:50+60+61

CONG TY CO PHAN APEC]I

D!a chi: TAng 6, Toa nh?r APEC, SO t+, le Dai Hdnh, Hai Bd Trung, HaN6i

r j

l T6 chuc vh ho4t d6ng chinh:

Cong ty Co plrin Diu tu' ChdLr A - Thai Binh DLlong ("Cong ty'') ld cong ty co phAn ho4t dong

theo gi6y chLi'ng nhAn dang k1, kinh doanh s5: 0103013346 ngay 3l th6ng 07 ndm 2006 do 56'kC

hoqch vd DAu tu'thdnh pho Ha NQi c6p 1-rong qLrd trinh hoat dong, Ci6y chLi'ng nhAn dang ky

kinh doanh dd duo-c su'a doi nhu sau:

Gia:, chi!t1g-nh4tLtl!!!S U-hr!-b ctplJ1h; Nr)i dung rliiu chinh

So: 0t03013346 ngdy l2 thdng l0 narn 2007 Thayd6i ngirnh nghA t<inh doanh vd s6 c6 phAn

cua cd dOng sang l6pSo: 0103013346 ngiry ll thring 03 n6rn 2008 Thayd6i rrgdnh ngh€ kinh doanh vd s6 cd phAn

cua c6 ddng s6ng ldp

Str:0103013346 ngdy l6 thang l0 nam 2008

56: 01030 | 3346 ngdy 2 | thang 07 narn 201 0

thdnh pho IId N0i Viet Narn

lheo CiAy ch[rng nhAn dang l<1, kinh doanh Cdng ty hoat dong chi y6u tronglTnh vr,r'c:.Dlch vr,r

tu vdn dAu tu trong vA ngodi nLr6'c: l'u vAn rnoi girii kinh doarrh bAt dQng sAn:Tu'vAn v6 quAn ly

kirrh doanl-r chi6n lLlo-c kinh doanh: Nghien c[r'Lr, phAn tich thi tru'oltg; Tu vAn mua, b6n, s6p nh4p

doanh nghi€p cd phAn h6a; Tu uAn iap vd qLrAn ly dLr 6n" dAu tu'; Dich vu mdi giu'i, xirc ti6n

t€ du 6n; Dich vLr cArn ddl Dich vu ir1,th6c xL'At nhap khAu; Dai ly rnua, dai ly b6n, ky gt'i hdng

hoa.

2 'Iom tit chinh sdch k6 toin chti y6u:

Nim thi chinh

Nam t2ri chinlr hit dALr til ngAl,0l thang 0l va kdt th[rc vdo ngay 3l th6ng l2 hdng nam

Crv so'l{p b:io crio

86o cao tai chirrh dLroc lap bhng dorrg Viet narn ("VND") theo nguyen tic gi6 goc vd phu hqp

vdi cdc rrguy€n tic kd to6n clLrgc ch6p nhAn chung tqi Vi€t Nam Cdc nguy€n t6c ndy bao gom

c6c cluy d!nh tai cdc chuAn rnu'c K6 to6n Vi€t Narn He,th6ng ke to6n Vi€t Nam vir c6c quy dinh

vA k6 to6n hi€n hdrnlr tqi ViQt Nanr Do d6 bAng can d6i k6 to6n vdr c6c b6o c6o c6 li€n quan v€

ket qua lroat dong kinh doanh vd lLrLr chuyen tidn t€ vd vdc siL dung ching khfrng duo.c ldp cho

nhii'ng ngu'di khong du'o-c thdng tin vd c6c thu tr;c, ngLry€n t6c vd phuong ph6p ke to6n cira ViQt

Nanr vd ho-n niia, l<h6rrg nhdm muc dich phAn 6nh tinh hinh tdi chinh, k€t quA ho4t d6ng kinh

BAo CAO TAI CHiNH

CONG'I'Y CO PHAN APECI

Dia chr; Tdng (r Toa nhA APEC So

Tel: 043.,s77.l98i

14 L€ Dai Hdnh Hai Bd Trung, Ha NOi Fax: 04i.-s77.198-s

BAO CAO TAI CHINH

Oui Itl nam 2011

chung o cac nu6c va the chd khac ngodi Vi6t Nam

Ap clung Lu4t kG toin va cdc Chu6n muc k6 to6n Vi6t Nam

a) LuAt I<6 to6n

Trong ndm,.C6ng ty dd tudn tlru Ludt ke to6n ban hdrrh ngdy I 7 thilng 06 ndm 2003 vd Ngh! dinhkdm tlreo so: 129i2004ND-ClP ban hdnh ngay 3l tharrg 05 ndm 2004 cia Chinh Phir quy dinhchi titit vd ltudng dAn thi hdnh rnot s6 dieLr cLra LLr6t rce toan 6p dung trong hoat dOng kinh doanh

b) Chuarr rnLlc I<i todn Vi€t Nurrr

Trong rram Cdrrg ty dd 6p dLrng Che da) k6 to6n Vi0t nam ban hdnh theo quydt dinh s6:

l5/2006/QD-u'l'C ngdy 20 th6ng 03 narn 2006 va trong pham vi li6n quan, c6c Chu6n mr,r'c K6toan Vi€t Narn do Bo'lai chinh ban hanh vd cac van bAn su'a d6i, bd sung, hu'6'ng cl6n thu'c hi€n.Nguy6n tirc ghi nhf,n tidn vii ciic khorin turrng rluo'ng tidn

a) NgLry0n tic xdc dinh cac khodn ridn mat tidn grii ngdrr hdng

'l'jen rnat.lir khodn

ton qu! tai Cring tr tai rrgay ket thrlc k!/nam tdi chinh vd c6 su'd6i chi€u v6i

so cluj tien rnat.

'l'i6n gii ngAn hdng i2r cdc khoan ti€n gili tai c6c ngAn hdng du'o-c phdp hoat ddng hqp ph6p t4iViet Narn vd dLloc ddi chi€Lr s6 dLl vtii cdc NgAn hdng tai ngdy k6t th[c ndm tdi chinh

b) NgLrv0n tic xdc clinh cdc klrodn rLl'ong diro.ng ti€n

chuydn cloi de ddng th.dnh tien vd khdng co nhi6Lr rui ro trong vi€c chuydn dOi thdnh ti€n k€ tn.

ngay rnLra cdc l<hoan diu tu dri tai rrr.lir k€t tlruc nam tai clrirrlr

c) ('6c giao dich birrg rrgoai tc

C6c giao dich bang cac dorr vi ticrr tc khac VND phat sinh trong ndm du'oc quy ddi sang VND

theo t1' gid h6i dodi tLtong ilng tai ngdv giao dich Cac khoAn muc tiri sAn vd c6ng no- c6 g6c bingc6c don vi ti6n te khac vcii VND clu'oc qr-ry doi sang \ND theo ty gia h5i doti giao dich binfi

quAn trOn thi tru'd'ng ngoai tO li6n ngAn hdng cong bo tqi thoi di6m cu6i n6m tdi chinh Tdtcitcitc

khoAn ch€nh l€ch ty gia hoi dodi chLra thu'c hien va di thu'c hi6n ddu duo-c hach to6n vdo b6o c6ok6t quA hoat clong kinh doanh

C:ic khoin phrii thu

C6c khoAn phai thu dr-ro-c phan 6rrh theo gia tri u'cic tinh c6 thd thu hdi sau khitrir.,di du phong c6c

khoAn phdi thu kh6 ddi Du phong phAi thLr khci ddi dLlo-c ldp vd dua vdo ddnh gi6 cira Ban Gi6mdoc v6 cac khodn no- khdng cir khA nang thLr h6i r

Cdc khoAn phdi thu kh6ch lrang trA trudc ngu'd'i b6n, phdi thu ndi b6, vd c6c khoAn phAi thu kh6ctai thoi di6rn bdo c6o:

' N6Lr c6 thdi han thu lroi ho4c thanh to6n dLrcii rnot nam ho[c m6t chu kj, s6n xudt kinhdoanh drro-c phAn Ioai la tai sAn ngdn han.

CONG TY CO PHAN APECI

Dia chr: TAng 6 Ttia nhd APEC, SO t+, le Dai Hdnh, Hai Bd Trung, HA Nqi

BAo CAo TAI CHiNH

Quy lll nam 20I I

Tdi sdn O dinh h['u hinh duo-c ph6n 6nh theo nguy€rr gi6 tru di gi6 tri hao mdn lfry fe fni tai

khoi tai khoAn vd l5i/15 ph6t sinh tu'vi6c thanh ly tiri sAn duo-c hach to6n vdo b6o c6o ket qud hoat

dong kinh doanh

NgLry€n gi6 cira tai sdn .6 dinh hii'u hinh bao gdrn gi6 rnua tdi sdn, thu6 nhAp khAu, c6c kho6nthu6 tru'c thu va c6c chi phi li€n cllran truc ti6p d6n vi€c clu'a tdi sAn vdo trang th6i vd vi tri sin

sang siL dLrng Cl6c chi phi phat sirrh sau khi tai sarr cd dinh hiiu hinh d5 du'a vdo sir dr,rng nhu':

chi phi sua chila: b6o duo'ng va dai tu thLLirng du'o-c.hach to6n vdo hoat dOng sdrn xudt kirrh doanh

trong kj phirt sinh chi phi.'l'r'ong truirng hop cri th€ chflng rnirrh rn6t c6ch rd rirng ld c6c chi phi

nA1,' lArn tang lo-i ich kinh t6 tuong lai Lrric tinh thu du'oc til'vi€c sil dung tiri san cd dinh hfr'u hinhvu'ol quA ti6Lr chudn hoat dong danh gia ban dALr cira tdi sAn, thi c6c chi phi ndy clu'o-c v6n h6a ldm

tdng ngLry€n gi6 c0a tdi sAn cd dinh hilu hinh

Kh6u hao tdi sdn cO dinl.r hilu hinh dLlo-c trich theo phu'ong ph6p kh6u hao du'dng thing trong

su6t tho'i giarr hirLr dLrng u6'c tinlr cua cac tai sAn nhu sau:

Tiri sdn cd rlinh vd hinh

-fdi

sAn cO Ainn vd hinh dLro-c ghi nhdn theo ChuAn mLlc k6 to6n s6: 04- "TAri sAn cd dinh v6

hinh" ban hdnh theo quydt dinh s6: 14912001/QD-BTC ngdy 3l th6ng 12 ndm 2001 vd thOng tu

s6: 1611200711'l-B-l-C gnay 3l thang l2 narn 2007 huting d6n thu'c hiQn ChuAn muc trOn.

^' I :

rltan nletn tnal' llnl7.'

Nguy0n gi6 cira phAn rndm mriy tinh lir todn bd c6c chi phf md Cdng ty dd chi ra tinh d6n thoi

+.: * ,I ) '

didrn dua pharr mem vdo sil dLrng PhAn rn€rn rn6y tinh dLro-c khdu hao trong 3 ndm

Chi phi xf,y dung co'bin do'dang:

Chi phf xAy dr,lng co'bdn do'dang phdn anh gia tri nhd xLlo'ng vd mdy moc thi6t b[ chua duoc

hodn thdnh vi6c xAy drrng vir l5p dat vd duo-c the hien theo nguy6n gi6 Chi phi x6y dung co b6n

do dang khong du'o-c trich khAu hao cho tdi khi c6c tdi lAn d6 hodn thdrnh vir duoc dua vdo sudung

BAt ttQng sin cliu tu

'-j .^ r:

BAt dong sarr dau tLt duoc thd hien theo nguydn gi6 bao g6m c6c chi phi giao dich Ii€n quan tru di

eid tri hao mon lfrv k6

Eia chi: fing 6 Toa nhd APEC' S0 14 L€ Dai HAnh, Hai Bir Tnmg' He N0i

sAo cAo rAI ctriNH

QttY lllnam 20 IJ

' j THUYET MINH BAO CAO TAI CHINH .;T

(tiAp rheo)

C6c chi phi li€n quan d6n bAt dQng sAn dAu tu ph6t sinlr sau khi ghi nhdn ba' dAu duo'c hac'h to6n

vAo gi6 rri cr\n rai .i,uiAi il;; ffi ai.,i" i.r.i bong,," :: khi nang thLr duoc lo' i ich kinh t0 trong

tuo.ng lai phieu 5o'n mitc hoat d6ng dLroc dlinh gi6 6an dAu cua bAt dQng sdn dAu tu d6'

Krri trra'h ry/nhu.ong b6n bat dQng san dar,r tLr te"l rQch gin'a tidn thu thuan til'vi6c b6n tiri san

viii gi6 tri con rai cua tdi san dar-r rLr dLr.o-c ghi

'ha vdo k6t clua hoat d6ng kinh doanh trong

ky'

Viec chLry6n tir bAt d6ng sin ch[r -so'hilu su'dr-rng

]lanfr,Urat dong sAn dAu trr chi khi c6 su thay ddiv€ r,r.'rc dich su.dLrng nlru.c6c tru.d'.g h,J^p chlirJ r,ru .h6,'r', d,l"t"siL dung tdi"si'd6 vd bat dau cho

be kh6c tlr'€ hoat ddng hoac l<hi k€t thirc giai doqn xAy aU"g Viit i'Van tubAt d6ng sAn dAu

trL sang bdt d6ng sa c.ir so lrfr'u ,u Ou'rg l',u-t hang tdn if-t9 nT khi c6 t',t'ihuy d6i v0 muc dich sir'

d'ng nhLL c6c trucrng ho-p chir so lti'u UaiOA.-r si' dirng tiri sAn nay ho[c bit dAu tri6n khai cho muc

dich ban.

Czic khoin diu tu'

niem y.6t c(r tinh ttraritr rn.ar ca cri rr.'iia-Jarg lr-'rve,icldi'thanli tidn vd cci thd'i gian dALr tu du

ki€n khong q'h rrot.drn (li6 tri c6c kh.Arl dALr tL' nga lTarr ndy du'o-c x6c dinh theo gi6 mua

thr-rc te.

b) ('ac l<ltoart daLr tLl dai hirn

c6c khoan clar,r tLr.d2ri han vdo ch[rng kho6n cong ty con va c6ng ty li6n k6r du'o-c ghi nhan theo

giA goc Chc l<hoa' tni n;ruan dtLoc pha,.t pf.tOi ,i''itri'nhLr6n.lLry ke cira c6c c6ng ty con vd c6ng ty

ri0n k.t sa,

'gay thLLc hien c6c khoan oa,

tLr.dLr.o-c hacrr to6n ve,o krit qua hoat d6ng s6n xuat kinhdoanh trorrg kYr.

Khi thanh ly mot l<hoAn dALr ttL' phAn chdnh lech giira gi6 tri thanh

to6n vdo thir nhAp hoac chi phi tai chinh trong k!'

c) Du'phong gidrm gia cdc khoAn daLr tLr

DLr phr)ng giAm giA cira chc khoan dAu tLr dr.r'o c trich

iiP "li'" phAn 6nh ctrenh tQch giAm gin'a gi6

tri ddu rrL theo ,O ,ain u,ii gid tri thi tru'ong tai thdi diem l4p b6o c6o tiri chinh' Vi€c trich l6p dU

ffi; ;;; ;;; niln cno tii.ng khoan dau Iu' vir tu'ng roai ch0'ng kho6n thuQc so hiru cira c6ng tv'

Chi phidi va1'

Clhi phi di vaY bao gonr

khoan th6u chi

Chiphidivaydu.o.clraclrto6rrnhu.chiphiph.6tsinhtrongk}ngo4itru'c1c\|o1n

Chi phi di vay fien 1r,a" trLrc tiep dii' viQc dA, ttL xAy du'.g hodc sAn xuAt tiri sAn

tinh vao gi6 tr1 cua tai sAn do (dJo.c vdn hoa,v.ag npLlfen qali sAn do)' Chi phi di

h6a khi cong ty.cha;;r" thLi du:o c lo-i fch kinh t6 trong tu'o'ng lai do sil dung tdri

nhidi vav cti the x6c dinh du'o-c rndt c6ch d6ng tin cAy'

,a

""a, .an c(i rnot thdi gian du

dAi (tr€n 12 thang) d€ co th6 dua vdo sil dung theodinh tru'6c hoac d6 b6n

g

t

;

I

ly vd gi6 tr! ghi s6 duo-c hach

ldi tien ua-u-,]gi,r han ldi tidn vay ddi han k6 ca l6i tidn vay tren c6c

CONG TY,CO PHAN APECI

Dia chr: Tine 6, 'Ioa nhd APEC, SO 14, Le Eai Hdnh, Hai Bir Trung' Ha NOi

sAo cAo rAl cIriNH

Ouv lllndm 2014

(Tiep theo)

Chi phi chcr phin b6 vn chi phf tra trudc dhi han

Chi plii cho phAn bo duo-c trinh bay o' khoAn muc chi phi tra truoc ngin hqn hoac chi phi trAtnr6c ddi harr tr€n b6ng c6n doi ke ioan c6c khoan mr:c ndy duy-:.phdn bo trong thoi gian tra

tru.ci'c cua clti plri hodc irong khoAn tht\'i gian nrd lo-i ich kinh t€ du'kiOn du'o-c tqo ra'

Cdc toai chi phi sau ddy dugc hqch todn vdo chi phi trdtru6'c dai han de phan b6 vao k6t qua ho4t

dong kinh doanh trong thoi gian 2 ndrn:

o Cong clt, dung cr,r xuAt dirng voi gi6 tri l6'n

C6c khoAn phiii tri ngudi bin

hoa: dich vu du'i theo d6i .n-i.tlOt c.ho til'ng doi tu'ong phAi trA J:?"g truong ho-p vdt tu,

hdng l.Loa, dich vp dd nhAn nhung d€n cuOi kj, vAn chua co hoa do-n thi ke to6n sfl dung gi6 t4mtinh d€ ghi so rri gi6 c6c khoAn pnai tra cira hlng nhAp chua c6 h6a don ndy Sau d6 k6 to6n thuchi€n diAu chirrh theo gid thu'c td l<hi dd co hoa don'

C6c khoarr chi6t kh6Lr thanh to6n giarn gia hirng b6n cira ngudi b6n dua c hqch to6n tu'ong ring

vdi khoan phdi tra co lien clLran cle ghi gidrrr so no- phai tra phat sinh ban daLr.

Thu6 thu nh{p doanh nghiQP

'l'hLr6

cliinlr bao go'rrr thLrd thur nhAp phdri trd trong trdm vd thud thu nhdp hodri lai

Thu6 thLr nh6p cloanh nghi0p hi€n hdnh the hien sd thu€.phai nQp t'.onq.larn,

141 chinh theo thu6

,rar C"q.6p'dr,rng vAo ngiry kdt th[c rrdnr tAi chinh vd bAt k] b0rto6n Ji6Lr chinh OOi vOi sO tnu6phai nop ctta trant trtt(rc

l'hu6 thLr n6Ap doanh nghi€p ho6n lai dLro-c x6c dinh theo phu'ong nh.ap ghi ng phAi tra tren bang

.an aoi f.e ,,,an dLLa tr6i so chenh lich tam thr)i giii'a co- so'tinh thu6 cira tdi sAn vir c6ng no v6i

gi6 tri so s6ch cua c6c khoAn nruc nay Tdri,sdn thu6 thu nhdp hodn l4i vd thu0 thu.nh?p ho6.n l4ifinai t,.a du.oc x6c dinh theo thu6 su.4t clLr l<i6n s€ 5p clLrng trong ndm tdi ch.inh, nr]r tdi sAn thu6 thLr

nhap hodn Lqi clLr-oc irr" i-roi hay rhu6 thLr nhap hoarr tai pi'rai triauu tr€n m[r'c thu6 suAt c6 hieu luc

vAo ngAy kdt thirc narn tiri chinh

'l'di san thu€ thLr nhAp hodn lai dLLo-c ghi nhAn cho.c6c klroAn ch€nh lQch tqm,thtvi du'o-c khAu tru

va sd 16 t6Lr6 chLLzr sii clung rronu phanr vi chic ch6n co dn lq-i nhuAn t(nh thud trong tuo'ng lai de

sir dr-rng c6c khoan chenh lech tam thoi dLlo-c kh6Lr tril'vd sfi 16 tinh thu6 chu'a sir dung d6'

dLr.o-c giarn Oen nri,lc.f i ff-rrn co du'lo-i nhuin tinh thu6 cho phdp sri'dpng mQt phAn hobc todn

bo tdi sAn thu€ thu nhAp hodn lai

r

Ngudn v6n chfr s& hfr'u

a) Von dAu tu cua chir so hirLr

V6rr diu tu cua chu so ftiiLr dLto-c ghi rrhArr tren so so'thrtc t6 von gop

b) Clri nhan co tLlc

a.

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