PNJ Consol FS E 31.12.14.compressed

CONTENTS General information Report of management Independent auditors’ report Consolidated balance sheet Consolidated income statement Consolidated cash flow statement Notes to the c

Consolidated financial statements

31 December 2014

CONTENTS

General information

Report of management

Independent auditors’ report

Consolidated balance sheet

Consolidated income statement

Consolidated cash flow statement

Notes to the consolidated financial statements

Pages

10-39

The current principal activities of the Company are to trade gold, silver, jewelry and gemstones, and

to import and export jewelry in gold, silver and gemstones

The Company's head office is located at 170E Phan Dang Luu Street, Phu Nhuan District, Ho Chi Minh City, Vietnam In addition, the Company also has one hundred and seventy four (174) retail shops located at various provinces in Vietnam

BOARD OF DIRECTORS

Members of the Board of Directors during the year and at the date of this report are:

Ms Cao Thi Ngoc Dung Chairwoman

Mr Nguyen Vu Phan Vice Chairman

Mr Nguyen Tuan Quynh Member

Ms Nguyen Thi Bich Ha Member

Ms Pham Vu Thanh Giang Member

Ms Nguyen Thi Huong Giang Member resigned 3 March 2014

BOARD OF SUPERVISION

Members of the Board of Supervision during the year and at the date of this report are:

Mr Pham Van Tan Head of the Board of Supervision

MANAGEMENT

Members of the Management during the year and at the date of this report are:

Ms Cao Thi Ngoc Dung General Director

Mr Le Huu Hanh Deputy General Director

Ms Nguyen Thi Cuc Deputy General Director

Mr Nguyen Vu Phan Deputy General Director

Ms Pham Thi My Hanh Deputy General Director

MANAGEMENT’S RESPONSIBILITY IN RESPECT OF THE CONSOLIDATED FINANCIAL STATEMENTS

Management is responsible for the consolidated financial statements of each financial year which give a true and fair view of the consolidated financial position of the Group and of the consolidated results of its operations and its consolidated cash flows for the year In preparing those consolidated financial statements, management is required to:

» select suitable accounting policies and then apply them consistently;

» make judgements and estimates that are reasonable and prudent;

> state whether applicable accounting standards have been followed, subject to any material

departures disclosed and explained in the consolidated financial statements: and

> prepare the consolidated financial statements on the going concern basis unless it is inappropriate to presume that the Group will continue its business

Management is responsible for ensuring that proper accounting records are kept which disclose, with reasonable accuracy at any time, the consolidated financial position of the Group and to ensure

that the accounting records comply with the applied accounting system It is also responsible for

safeguarding the assets of the Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities

Management confirmed that it has complied with the above requirements in preparing the accompanying consolidated financial statements

STATEMENT BY MANAGEMENT

Management does hereby state that, in its opinion, the accompanying consolidated financial statements give a true and fair view of the consolidated financial position of the Group as at 31 December 2014 and of the consolidated results of its operations and its consolidated cash flows for the year then ended in accordance with Vietnamese Accounting Standards, Vietnamese Enterprise Accounting System and the statutory requirements relevant to preparation and presentation of consolidated financial statements

INDEPENDENT AUDITORS’ REPORT

To: The Shareholders of Phu Nhuan Jewelry Joint Stock Company

We have audited the accompanying consolidated financial statements of Phu Nhuan Jewelry Joint Stock Company and its subsidiaries (the Group") as prepared on 30 March 2015 and set out on pages

5 to 39 which comprise the consolidated balance sheet as at 31 December 2014, and the consolidated income statement and consolidated cash flow statement for the year then ended, and the notes

thereto

Management's responsibility

Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with Vietnamese Accounting Standards, Vietnamese Enterprise Accounting System and the statutory requirements relevant to preparation and presentation of consolidated

financial statements, and for such internal control as management determines is necessary to enable

the preparation and presentation of consolidated financial statements that are free from material

misstatement, whether due to fraud or error

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures

in the consolidated financial statements The procedures selected depend on the auditors’ judgment,

including the assessment of the risks of material misstatement of the consolidated financial

statements, whether due to fraud or error In making those risk assessments, the auditors consider internal control relevant to the entity's preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of

accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion

In our opinion, the consolidated financial statements give a true and fair view, in all material respects,

of the consolidated financial position of the Group as at 31 December 2014, and of the consolidated results of its operations and its consolidated cash flows for the year then ended in accordance with Vietnamese Accounting Standards, Vietnamese Enterprise Accounting System and the statutory requirements relevant to preparation and presentation of consolidated financial statements

Audit Practicing Registration Certificate Audit Practicing Registration Certificate

Ho Chi Minh City, Vietnam

30 March 2015

152 2 Value-added tax deductible 3,659,558,376 12,001,552,590

154 3 Tax and other receivables

158 4 Other current assets 8 14,233,207,051 12,633,728,820

258 2 Other long-term investments 460,716,988,400 523,602,408,400

259 3 Provision for long-term

260 | IV Other long-term assets 13,468,610,732 14,403,411,252

261 1 Long-term prepaid expenses 14 12,547,147,880 13,701,560,928

330 | Il Non-current liabilities 137,584,382,100 135,200,087,149

OFF BALANCE SHEET ITEM

- Australian Dollar ("AUD") ` £590,006

Cao Thi Ngoc Dung

Preparer Chief Accountant General Director

30 March 2015

CONSOLIDATED INCOME STATEMENT

for the year ended 31 December 2014

VND

01 |1 Revenue from sale of goods

and rendering of services 21.1 9,297,810,872,565 | 8,973,965,897,995

10 |3 Net revenue from sale of

goods and rendering of

11 | 4 Costs of goods sold and

services rendered 22 | (8,309,982,541,638) (8,244,494,727,893)

20 | 5 Gross profit from sale of

goods and rendering of

51 | 16 Current corporate income tax

52 | 17 Deferred income tax benefit 25.3 293,307,944 220,310,692

60 18 Net profit after tax 255,871,804,695 169,037,255,757

Attributable to:

62 Equity holders of the Company 242,495,305,974 163,171,192,453

Preparer Chief Accountant General Director

30 March 2015

CONSOLIDATED CASH FLOW STATEMENT

for the year ended 31 December 2014

VND

| CASH FLOWS FROM

12 Increase in prepaid expenses (6,200,444,610) (13,198,313,124)

14 Corporate income tax paid 25.2 (79, 187,348,685) (43,806,298,357)

15 Other cash inflows from

26 Proceeds from sale of

27 Interest and dividends received 21,718,529,735 13,884,155, 145

30 | Net cash flows (used in) from

CONSOLIDATED CASH FLOW STATEMENT (continued)

for the year ended 31 December 2014

VND

50 | Net (decrease) increase in cash

60 | Cash and cash equivalents at

70 | Cash and cash equivalents at

end of year 5 272,305,336,075 507,821,745,184

30 March 2015

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

as at and for the year ended 31 December 2014

Phu Nhuan Jewelry Joint Stock Company ("the Company") is a shareholding company incorporated under the Law on Enterprise of Vietnam pursuant to the Business Registration Certificate No 0300521758 issued by the Department of Planning and Investment of Ho Chi Minh City on 2 January 2004, as amended

The Company was listed on the Ho Chi Minh City Stock Exchange ("HOSE") from 23 March

2009 pursuant to the Decision No 129/DKNY issued by the General Director of HOSE on

26 December 2008

The current principal activities of the Company are to trade gold, silver, jewelry and gemstones, and to import and export jewelry in gold, silver and gemstones

The Company's head office is located at 170E Phan Dang Luu Street, Phu Nhuan District,

Ho Chi Minh City, Vietnam In addition, the Company also has one hundred and seventy four (174) retail shops located in various provinces in Vietnam

The number of the Group's employees as at 31 December 2014 was 2,494 (31 December 2013: 2,653)

Corporate structure

The Company's corporate structure includes two subsidiaries, as follows:

CAO Fashion Company Limited (“CFC”), a one-member limited liability company, was

established under the Law on Enterprise of Vietnam pursuant to the Business Registration Certificate No 0309279212 issued by the Department of Planning and Investment of Ho Chi Minh City on 14 August 2009 CFC's registered head office is located at 170E Phan Dang Luu Street, Phu Nhuan District, Ho Chi Minh City, Vietnam CFC's principal activities are to produce and trade fashion products, silver and gold jewelery, and art and craft products, and

to import and export art and craft products

PNJ Laboratory Company Limited ("PLC"), a one-member limited liability company, was established under the Law on Enterprise of Vietnam pursuant to the Business Registration Certificate No 0310521330 issued by the Department of Planning and Investment of Ho Chi Minh City on 16 December 2010 PLC’s registered head office is located at 205 Phan Dang Luu Street, Phu Nhuan District, Ho Chi Minh City, Vietnam PLC’s principal activities are to provide jewelery inspection and consultancy services

BASIS OF PREPARATION

Accounting standards and system

The consolidated financial statements of the Company and its subsidiaries ("the Group”),

expressed in Vietnam dong ("VND"), are prepared in accordance with Vietnamese

Enterprise Accounting System and Vietnamese Accounting Standards issued by the Ministry of Finance as per:

® Decision No 149/2001/QD-BTC dated 31 December 2001 on the Issuance and Promulgation of Four Vietnamese Accounting Standards (Series 1);

> Decision No 165/2002/QD-BTC dated 31 December 2002 on the Issuance and Promulgation of Six Vietnamese Accounting Standards (Series 2);

>» Decision No 234/2003/QD-BTC dated 30 December 2003 on the Issuance and Promulgation of Six Vietnamese Accounting Standards (Series 3);

> Decision No 12/2005/QD-BTC dated 15 February 2005 on the Issuance and Promulgation of Six Vietnamese Accounting Standards (Series 4); and

> Decision No, 100/2005/QD-BTC dated 28 December 2005 on the Issuance and

Promulgation of Four Vietnamese Accounting Standards (Series 5)

10

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

as at and for the year ended 31 December 2014

BASIS OF PREPARATION (continued)

Accounting standards and system (continued)

Accordingly, the accompanying consolidated balance sheet, consolidated income statement, consolidated cash flow statement and related notes, including their utilisation are not designed for those who are not informed about Vietnam's accounting principles, procedures and practices and furthermore are not intended to present the financial position and results of operations and cash flows in accordance with accounting principles and practices generally accepted in countries other than Vietnam

Applied accounting documentation system

The Group's applied accounting documentation system is the General Journal system Fiscal year

The Group's fiscal year applicable for the preparation of its consolidated financial

statements starts on 1 January and ends on 31 December

The financial statements of the subsidiaries are prepared for the same reporting year as the parent company, using consistent accounting policies

All intra-company balances, income and expenses and unrealised gains or losses resulting from intra-company transactions are eliminated in full

Minority interests represent the portion of profit or loss and net assets not held by the Group and are presented separately in the consolidated income statement and within equity in the consolidated balance sheet, separately from parent shareholders’ equity

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand, cash at banks, gold, and short-term, highly liquid investments with an original maturity of less than three months that are readily convertible into known amounts of cash and that are subject to an insignificant risk of change in value

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

as at and for the year ended 31 December 2014

3 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

The perpetual method is used to record inventories, which are valued as follows:

Merchandises, consumables, and - cost of purchase on a weighted average basis

raw materials

Finished goods and work-in process - cost of direct materials and labour plus

attributable manufacturing overheads based on the normal operating capacity on a weighted average basis

Provision for obsolete inventories

An inventory provision is created for the estimated loss arising due to the impairment of value (through diminution, damage, obsolescence, etc.) of merchandise goods, raw materials, finished goods, and other inventories owned by the Group, based on appropriate evidence of impairment available at the balance sheet date

Increases and decreases to the provision balance are recorded into the cost of goods sold account in the consolidated income statement

When fixed assets are sold or retired, their cost and accumulated depreciation or

amortization are removed from the consolidated balance sheet and any gain or loss resulting from their disposal is included in the consolidated income statement

Land use rights

Land use right is recorded as an intangible fixed asset on the consolidated balance sheet when the Group obtained the land use right certificates The costs of land use right comprise all directly attributable costs of bringing the land lot to the condition available for intended use

3.5 Depreciation and amortization

Depreciation of tangible fixed assets and amortization of intangible fixed assets are calculated on a straight-line basis over the estimated useful life of each asset as follows: Buildings and structures 5 - 25 years

Machinery and equipment 3-15 years

The useful life of the fixed assets and depreciation and amortization rates are reviewed periodically to ensure that the method and the period of the depreciation and amortisation are consistent with the expected pattern of economic benefits that will be derived from the

use of fixed assets

12

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

as at and for the year ended 31 December 2014

of the existing investment property, will flow to the Group

Depreciation of investment properties are calculated on a straight-line basis over the estimated useful life of each asset as follows:

Investment properties are derecognised when either they have been disposed of or when the investment properties are permanently withdrawn from use and no future economic benefit is expected from its disposal The difference between the net disposal proceeds and the carrying amount of the assets is recognised in the consolidated income statement in the year of retirement or disposal

Transfers are made to investment properties when, and only when, there is a change in use, evidenced by ending of owner-occupation, commencement of an operating lease to another party or ending of construction or development Transfers are made from investment properties when, and only when, there is change in use, evidenced by commencement of Owner-occupation or commencement of development with a view to sale The transfer from investment property to owner-occupied property or inventories does not change the cost or the carrying value of the property for subsequent accounting at the date of change in use

Borrowing costs

Borrowing costs consist of interest and other costs that an entity incurs in connection with the borrowing of funds and are recorded as expense during the year in which they are incurred

Prepaid expenses

Prepaid expenses are reported as short-term or long-term prepaid expenses on the

consolidated balance sheet and are amortized over the year for which the amounts are paid

or the year in which economic benefits are generated in relation to these expenses

The following types of expenses are recorded as long-term prepaid expenses and are

amortised to the consolidated income statement

>» Prepaid rental includes land and shop rental prepaid for many years under operating lease contracts and are amortized over the lease term;

» Tools and consumables with large value issued in use and can be used for more than one year; and

> Others are amortized to the consolidated income statement over 2 to 3 years

13

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

as at and for the year ended 31 December 2014

Under the equity method, the investment is carried in the consolidated balance sheet at cost

plus post acquisition changes in the Group's share of net assets of the associates Goodwill arising on acquisition of the associate is included in the carrying amount of the investment and is amortized over a 10-year year The consolidated income statement reflects the share

of the post-acquisition results of operation of the associate

The share of post-acquisition profit (loss) of the associates is presented on face of the

consolidated income statement and its share of post-acquisition movements in reserves is recognized in reserves The cumulative post-acquisition movements are adjusted against

the carrying amount of the investment Dividends receivable from associates reduce the carrying amount of the investment

The financial statements of the associates are prepared for the same reporting year and use the same accounting policies as the Group Where necessary, adjustments are made to bring the accounting policies in line with those of the Group

Business combinations and goodwill

Business combinations are accounted for using the purchase method The cost of a business combination is measured as the fair value of assets given, equity instruments issued and liabilities incurred or assumed at the date of exchange plus any costs directly attributable to the business combination Identifiable assets and liabilities and contingent liabilities assumed in a business combination are measured initially at fair values at the date

of business combination

After initial recognition, goodwill is measured at cost less accumulated amortisation Amortisation of goodwill is calculated on a straight-line basis over 10 years during which the source embodying economic benefits are covered by the Group

Investments in securities and other investments

Investments in securities and other investments are stated at their acquisition costs

Provision for investments

Provision is made for any diminution in value of the investments at the balance sheet date in accordance with the guidance under the Circular No 228/2009/TT-BTC issued by the Ministry of Finance on 7 December 2009 and the Circular No 89/2013/TT-BTC issued by the Ministry of Finance on 28 June 2013 Increases and decreases to the provision balance are recorded as finance expenses in the consolidated income statement

Payables and accruals

Payables and accruals are recognised for amounts to be paid in the future for goods and

services received, whether or not billed to the Group

Foreign currency transactions

Transactions in currencies other than the Group's reporting currency of VND are recorded at the exchange rates ruling at the date of the transaction At the end of the year, monetary

assets and liabilities denominated in foreign currencies are translated at buying exchange

rate announced by the commercial bank where the Group maintains bank accounts ruling at the balance sheet date All realised and unrealised foreign exchange differences are taken

to the consolidated income statement

14

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

as at and for the year ended 31 December 2014

Appropriation of net profits

Net profit after tax is available for appropriation to shareholders after approval in the shareholders’ meeting, and after making appropriation to reserve funds in accordance with the Group's Charter and Vietnam's regulatory requirements

The Group maintains the following reserve funds which are appropriated from the Group's net profit as proposed by the Board of Directors and subject to approval by shareholders at the annual general meeting

» Financial reserve fund

This fund is set aside to protect the Group's normal operations from business risks or

losses, or to prepare for unforeseen losses or damages for objective reasons and force majeure, such as fire, economic and financial turmoil of the country or elsewhere

» Investment and development fund

This fund is set aside for use in the Group's expansion of its operation or in-depth investments

> Bonus and welfare fund

This fund is set aside for the purpose of pecuniary rewarding and encouraging, common benefits and improvement of the employees’ benefits and, and presented as a liability

on the consolidated balance sheet

Earnings per share

Basic earnings per share amounts are calculated by dividing net profit after tax for the year attributable to ordinary shareholders of the Company (after adjusting for interest on the convertible preference shares) by the weighted average number of ordinary shares outstanding during the year

Diluted earnings per share amounts are calculated by dividing the net profit after tax attributable to ordinary equity holders of the Company (after adjusting for interest on the convertible preference shares) by the weighted average number of ordinary shares outstanding during the year plus the weighted average number of ordinary shares that would

be issued on conversion of all the dilutive potential ordinary shares into ordinary shares Revenue recognition

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Group and the revenue can be reliably measured Revenue is measured at the fair value

of the consideration received or receivable, excluding trade discount, rebate and sales

return The following specific recognition criteria must also be met before revenue is recognised:

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

as at and for the year ended 31 December 2014

3.17

3.18

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

Revenue recognition (continued)

Dividends

Income is recognised when the Group’s entitlement as an investor to receive the dividend is established

Taxation

Current income tax

Current income tax assets and liabilities for the current and prior years are measured at the amount expected to be recovered from or paid to the taxation authorities The tax rates and

ng used to compute the amount are those that are enacted as at the balance sheet late

Current income tax is charged or credited to the consolidated income statement, except when it relates to items recognised directly to equity, in which case the current income tax is also dealt with in equity

Current income tax assets and liabilities are offset when there is a legally enforceable right for the Group to offset current income tax assets against current income tax liabilities and when the Group intends to settle its current income tax assets and liabilities on a net basis Deferred income tax

Deferred income tax is provided using the liability method on temporary differences at the balance sheet date between the tax base of assets and liabilities and their carrying amounts for financial reporting purposes

Deferred income tax liabilities are recognised for all taxable temporary differences, except where the deferred income tax liability arises from the initial recognition of an asset or liability in a transaction which at the time of the related transaction affects neither the accounting profit nor taxable profit or loss

Deferred income tax assets are recognised for all deductible temporary differences, carried forward unused tax credit and unused tax losses, to the extent that it is probable that taxable profit will be available against which deductible temporary differences, carried forward unused tax credit and unused tax losses can be utilised, except where the deferred

income tax asset in respect of deductible temporary difference which arises from the initial

recognition of an asset or liability which at the time of the related transaction, affects neither the accounting profit nor taxable profit or loss The carrying amount of deferred income tax assets is reviewed at each balance sheet date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred income tax asset to be utilised Previously unrecognised deferred income tax assets are re- assessed at each balance sheet date and are recognised to the extent that it has become probable that future taxable profit will allow the deferred income tax assets to be recovered Deferred income tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realised or the liability is settled based on tax rates and tax laws that have been enacted at the balance sheet date

Deferred income tax is charged or credited to the consolidated income statement, except when it relates to items recognised directly to equity, in which case the deferred income tax

is also dealt with in the equity account

Deferred income tax assets and liabilities are offset when there is a legally enforceable right for the Group to offset current income tax assets against current income tax liabilities and when they relate to income taxes levied by the same taxation authority on either the same taxable entity or when the Group intends either settle current income tax liabilities and

assets on a net basis or to realise the assets and settle the liabilities simultaneously, in each

future year in which significant amounts of deferred income tax liabilities or assets are expected to be settled or recovered

16

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

as at and for the year ended 31 December 2014

Financial assets within the scope of the Circular No 210 /2009/TT-BTC dated 6 November

2009 issued by the Ministry of Finance providing guidance for the adoption in Vietnam of the International Financial Reporting Standards on presentation and disclosures of financial instruments (“Circular 210") are classified, for disclosures in the notes to the consolidated financial statements, as financial assets at fair value through profit or loss, held-to-maturity investments, loans and receivables or available-for-sale financial assets as appropriate The Group determines the classification of its financial assets at initial recognition

All financial assets are recognised initially at cost plus directly attributable transaction costs The Group's financial assets include cash, cash equivalents, trade and other receivables Financial liabilities

Financial liabilities within the scope of Circular 210 are classified, for disclosures in the notes

to the consolidated financial statements, as financial liabilities at fair value through profit or loss or financial liabilities measured at amortised cost as appropriate The Group determines the classification of its financial liabilities at initial recognition

All financial liabilities are recognised initially at net of directly attributable transaction costs The Group's financial liabilities include trade and other payables, and loans

Financial instruments — subsequent re-measurement

There is currently no guidance in Circular 210 in relation to subsequent re-measurement of financial instruments Accordingly, the financial instruments are subsequently re-measured

at cost

Offsetting of financial instruments

Financial assets and financial liabilities are offset and the net amount reported in the consolidated balance sheet if, and only if, there is a currently enforceable legal right to offset the recognised amounts and there is an intention to settle on a net basis, or to realise the

assets and settle the liabilities simultaneously

DISPOSAL OF EQUITY INTEREST

On 23 September 2014, the Company disposed all shares in Sai Gon Fuel Joint Stock Company to Ms Tran Thi Thu Phuong and Sai Gon Transport Agency Joint Stock Company

in accordance with the Share Transfer Agreements dated 23 September 2014 at the selling price of VND 174,453,518,000 Accordingly, the Group incurred a loss of VND

1,667,321,778 from this transaction, and was recognised in the consolidated income

statement (Note 23)

17

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

as at and for the year ended 31 December 2014

Due from third parties

Provision for doubtful debts

NET

Ending balance

29,251,327,486

VND Beginning balance 33,096,471,915

6,653,427,710 18,313,361,447 1,801,316,000 2,505,358,889 234,599,264.879 453.906,552,933 272,305,336,075 507,821,745,184

VND

Ending balance Beginning balance 43,282,823,370

43, 282,823,370 16,213,997,161 16,213,997,161 19,615,577,417 19,615,577,417 (7,787,546,259) 71,324,851,689 Details of movements of provision for doubtful debts

At beginning of year

Add: Provision during the year

Less: Disposal of a subsidiary

At end of year

18

Current year 8,719,473,559 (931,927,300) 7,787 546,259

52,341,746,512 52,341,746,512 8,912,739,502 8,912,739,502 23,485,827,790 23,485, 827,790 (8,719,473,559) 76,020,840,245

VND Previous year 7,752,218,659 967,254,900