bao cao tai chinh rieng giua nien do da duoc soat xet nam 2016

bao cao tai chinh rieng giua nien do da duoc soat xet nam 2016 tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án,...

Deloitte

C 6 N G TV C O P H A N N H V ' A THltU NliN TitN P H O N G

(Thanh i4p igi mr&c Cong hda Xd H&i Chi nghla Vl^t Sam)

B A O C A O T A I C H I M I R I ^ N G

G I U A NIEN DO DA D I O C S O A T X E T

Cha h> ha^I rtgng 6 (hang k c l I h i K

ngay 30 f b a n g 6 nfim Z0I6

C 6 N G T Y C 6 P H A N NHV'A T H i f l l NIEN TIEN PHONG

02 An DA, phuflng L^ch Tray Ngfl Quy^n

BANG C A N D O J K b T O A N ClO^A NibN DO 4 - 6 Gi

B A O C A O KfiTQUA HOAT D O N G K f M l DOANH GEITA N I P N D O 5

T H l J y f T M I N I ! B A O C A O l A l C H I N H R T S N G G I C A N I E N D O 9-33

C O N G T V C 6 P H A N N H ^ A T H I E U N I E N T I E N P H O N G

02 An D i , phufmg l^ch I ray, Ngo Quyen

Thanh ph6 HaJ Phhng, CHXHCN Vigt Nam

B A O C A O C U A B A N T 6 N G G I A M D 6 C

Ran T ^ g Giim dSc Cflng ly Co p h b Nhi/a Thiflu Nien Tien Phong (ggi Ifll Ifl "Cflng ly") 6i trinh bio cio n i y cCing

v f l i b i o c i o l i i chinh dflng giita nifln cua Cong ty cho ky ho^l dpng 6 thing kfll (hue ngiy 30 (hang 6 nflm 2016

Ong Dflng Qiiflc DOng

Ong bakchai Patipampreechavud

Bun T^ng G l i m doc

Ong Nguyen Quoc Truflng

6ng Nguyen I rung Kifln

Ting Giam d6c Phfl Tong Giam doc Ph6 Tflng Giim due Phfl Tong Giim doc Phfl Tong Giim due Kfl loan Uiiflng

T R A C H N H I ^ M CtA B A N T 6 N G G I A M B 6 C

Ban Tong Glim doc Cflng ly cii irflch nhiflm lip bao cio t i l chinh rieng giOa rien dfl cho ky ho^ dflng 6 thing k l l thOc ngay 30 thing 6 nflm 2016 phin flnh mfll cflch tmng lh\rc v i hgp iy llnh hinh lai chinh cflng nhir qua boat

dflng kinh doanh v i tinh hinh lim thuySn lihn ifl cua Cflng ty Irong ky, phu hgp voi chuan nnic k£ loin, ch^ dfl k^

loin doanh nghl^p Vi|l Nam v i cic quy djnh phip ly cfl li£n quan d^n viflc Lip va trinh biy bao cio t i i chinh giita

rien dfl Trong vifc l i p bio cao t i i chinh riflng giOa nien dfl niy, Ban Ti'ng Ciiflm dflc dugc yi\i cau phii;

• L.ga chgn cic chinh sich toin Ihith hgp viflpdgngcic chinh sich dfl mflt cAch nhit quin;

• E>ira ra cic xdl doin v i uflc Unh mfli cflch hgp ly v i thfln trgng;

• Neu r5 Cic nguyfln Iflc ki loin thich hgp cfl dugc luan thu hay khflng, cfl nhOng i p dgng sai l?ch trgng yeu t i n

dugc cflng b A v i g i i i thJch trong bio cao t i i chinh rilng giflanifln dfl hay khflng;

• Lip bio cio t i l chinh riflng giOa nien dg ben ca sfl boal dflng lifln tyc irit truflng hgp khflng the cho ting Cflng

ty s* liep Igc ho^t dflng kinh duanh; v i

• Thifli kfl v i thyi: hifin hfl Ih6ng k i ^ soat nfli bfl mflt cich hihr hiflu cho myc dich iflp v i trinh biy bio cio t i i chinh riflng giita nifln dfl hgp Jy nhim hyn chc ruL ro v i gian l i n

CONG T Y C6 P H A N N I I U A T H I F I ) NiEN T | £ N PHONG

02 An D i , phmmg Lath I ray, Ngfl Quyen

Thinh pli6 Hai Khflng, C H X H C N Vifll Nam

B A G C A O C U A B A N T 6 N G G I A M D 6 C (Tiep Iheo)

T R A C H N H I $ M C U A B A N T 6 N G G I A M €>6C (Ti^P *heo)

Ban 7 flng Giam doc Cong ly chiu irich nhiflm dim bio ring s6 ki toin dicgc ghi chcp m j l cich p h i hgp phan

inh mgl each hgp ly tinh hinh lai chinh cua Cflng ly o bit ky ihfli diem nio v i dim bao ring biu t i o l i i chinh riflng glfla n>en dg tuan thu chuan muc loin, che dfl ke loan doanh nghiflp Vifll Nam v i cic quy djnh p h ^ ly cfl lien quan den viec iflp v i binh hiy b i i i cio l i i chinh giita nien dfl Ban Tong Giam doc cung chiu irich nhi^m dim bao

an loin cho t i i sin ciia Cong ty va thgc hifln cic bifln phip thIch hgp de ngin chin va phal hifln cic hinh vi gian Ian

v i sai pl^im khic

Ban Tong Giim d^c xic nhin ring Cflng ty dS luSn thfl cic yeu c ^ nfiu bCn irong viflc lip b i o cao lai chinh rifing

Nguyen Qu(ic Tnrdne

Tflng G l i m (f6c

Hdi Phong, ngiiy i 7 ikiing S nAm 20}6

2

B A O C A O S O A T X t T B A O C A O T A I C H f N H R l f i N G G I C A M 6 N t H ?

Kinh eui: Cdc Cfl dflng

Hfll dflng Quan 1r) vd Ban rflng Cidm dflc Cflng ry Cfl phdn Ntiga Tbi^u Mfln Tl^n Phung

Chung TOE d l sod) \^ bdo cao tdi chinh n^ng gilTa nien dg kflm iheo cua Cong ty Cfl phin Nh\ra Thieu Nifln Ti^n

Phong (ggi l i t l i "Cflng ly"), dirge lap ngdy 17 Ehing S nim 2016, lis Trang 4 d^n trang 33, bao gflm Bang can d6l

coin giba nien dfl ipi ngiy 30 lhang 6 nilm 2016 Bio cao kel qui hoal dflng kinh doanh girta nifln dfl Bio eio iiru

chuyen lifin ifl gifla nifln dfl cho ky ho^T Jflng 6 thing kflt Ihuc cung ngiy v i Ban ihuyei minh bio cio l i i chinh nflng

glDa nifln dfl

Trdch ttfiifm ciia Ban T&ng Giam dSc

Ban Tong Glim dflc Cong ly chju tidch nhiflm I4p v i ninh biy irung thgc v i hgp ly b i o cio l i i chinh rieng gifla nifln ^

dfl theo ehuan mgc toin, chfl dfl kfi roin doanh nghiflp Vifli Nam v i cic quy dinh phip ly cfl lien quan d^n vi^c ifj

iflp v i g1nh biy bio cio t i i chinh giOa nifln dfl v i chju irich nhiflm kiem soil nfli bfl m i Ban Tflng Giim d ^ xic

dinh l i can thiei d6 dim bio viflc Iflp v i irJnh biy bio cio l i i cLiinh giUa nien dfl khflng cfl sai sfll Irgng y^u do gian , ,

l$n ho^c nhilm lin r-^ Trdch nhifm cua Kiim loin viia 7 -

Tiich n h i ^ ciia chung Toi ia diia ra k^i lufln bio cao l i i chinh rifng giita nien dfl k^m iheo dira tren kel q u i soil

\ii eua chung i6i ChOng ifli d3 ihgc hifln cflng vjflc soil \bi Ihco Chu^n myc Vifli Nam hgp dflng djch vg soil x*T

s6 2410 - Soil x6l ihflng lin lai chinh giita nifin dfl do kiem loin vifln dflc lip cua dem vj ihgc hrfln

COng viflc soil \i\ b i o cio l i i chinh riflng giita nifln dfl bao gflm viflc ihgc hifln eic cuflc phflng v ^ , chfl y^u l i

phflng nhltng nggfli chiu uich nhi^m cic vin d^ lAi chinh loin, v i ihgc hifln ihii Igc phSn lich v i cic ihu

igc soil x * l khic- Mfll cnoc soil xel v^ co bin cfl pham VL hfp hon mfll cugc kiem loin dirgi: ihue hifln iheo cic

chuin mgc kiem loin Vifli Nam v i do vfly khflng cho phflp chung ifll d^i dugc sg dam bio ring chflng loi s* nhin

biet dugc lai c i cic v^n de irgng yflu cfl ih^ ducc phal hifln trong mfll cugc kiem loin Theo dfl chiing loi khflng dua

ra y kien ki^m lOin

lo^n ahi Klctn liuln vHn

Cin cu tr^n k^l qui soil xfll cua chung ifli ehling loi khflng ihAy cfl v4n de gl khien chung ifli cho ring bio cio l i i

chinh riflng gifta nifln dfl kflm iheo khflng phin inh Imng [hgc v i hgp ly, iren cic khia Cinh irgng yflu, linh hinh l i i

chinh cua Cflng ly l^i ngiy 30 thing ti nflm 2016, va ket qui hoal dflng kinh doanh va lini chuyfln lifln le eiia Cflng (y

cho k^ hgai^dflng 6 Thing k^i thflc c6ng ngiy, phu hgp vfli chuin myc kfl toSn, ch^ dfl k i loin doanh nghiflp Vifli

J i n h phap ly c6 lien qunn d^n vjflc Ipp v i trinh biy bio cio lai chinh rieng giita nifin dg

Tin DaioinG dugc dfinQ d* chf mflf ho^c nlutu V4n cfla •elo.nfl TbochB Tbhmalsu Limited, rrifl" cflng ly TNHH cO Irv so lai Ann

v i m^ng lirgi cac hftng lh4ob vifln - ni6i ibanh vUn I* inflT ifl cbLrc dflc Iflp v* mflt phflp ly DelaiiiQ Tcucha Tobniaisu Limited

[hay "EJalDiTte Tcdn cflu") kl>flng cung cap d|ch vg Chac*c kliachliang Vul Iflng xam t^i 'nvbsite www deluillfl.cDin'aboul

C 6 N C T V C6 P H A N N H ^ A T H l E U N I E N T I E N P H O N G

02 An OA, phLTong Lach Tray Ngfl Quyen

Tliinh phfl Hat Phong CHXHCN Viflt Nam

B A D CAO (Ai cfalnh rieng giltn nien dfl

Cho ky ho^: Oyng 6 lhang kei ihiic

2 Cic khoin tmJng dirong l i ^

It C i c khnin phii lliu ngfid hfd

1 Phdi lliii ngAiL han cua khich hang

2 Tri tnrdc cho ngiroi ban ngflr han

5, Phai thu cho vay ngAn h^n

A Phai thu ngin h^n khac

5, Oy phflng phai ihu ngin h^n kho dflj

I I L Ming (on kho

LHingi^Dkbo

2 Dy phong giam glA hAng TAH kho

IV- ThisinnghnhHQkhAc

1 Chi phi tia tniflc ngfln hpn

2 Thuh vi dc khoan khic phai ihu N h i nirflc

JL T i l S A N D A I H A N

I TAi « D C O djah

\ Tai san C D dinh hihi hinh

- Nguyen gid

- Gid irj hao mdn tuy he

1 TAi sAn djnh vfl hinh

- Nguytn gid

- did Irj hao man tUy ki

I I TAl sin da dang d i i h i n

1, Chi phi stay dimg ca ban dd dang

Hi- D A u I v t A l c b i n h d A i h i i

1 D4U [ U vao cfirg [y con

2 Oau lu vdo cflng ly lifln doanh, lifin kt\

3r r>ia [u gop von vAo don vj kh&c

A Dy phflng d k luiAi chinh dAi

(Ban hdnh Iheo ThSng lir id 200/20 M/7T-BTC ngdy 22 fhdng 12 ndm 2014 cua li^ Tai chinh)

C 6 N G T V C 6 P H A N N H I / * T H I E L N I E N T I E N P H O N G

02 An phudng l^^ch I ray, Ngo Quyen

ThAnh ph6 Hai Phong, CHXHCN Viet Nam

B i o c i o H i chinh rifng giffi nifin d f Cho k> hoal [lyng 6 lhang kei ihnc ngiy 30 lhang 6 nam 2016

c N Q PHAI TRA 300 L.2BH.910.9S4.796 1-509.361-846.103

1 N(r dgfin n 311 1.150.519,431,577 1.43D.8S«.369,423

I Phai Ira rgjfli hin ngin han 311 ]« 120.562.220.921 79.070,943.621 2r Ngiifli mua Ira lien truoc ngin hyn 312 1.568.097.388 1,622,304.316 3- Thu^ v i c k hhoan phai ngp N b i nirac 313 12 18,007,321.513 21.505,161,757

4 Phii Ira ngiroi lao dgng 314 37,289,430,45! 51.301490.444

5 Chi phi phai ira ngfln hgn 3IS n 154.849,281,611 175,432.779,086

6, Phii i t i agin hqn khac 319 18 23.495,596.388 21421115,532

7 Vay va ng Lhufi tai ehinh ngin h ^ 320 19 792.560.857.605 1.071.019,147.810

8 Qu^ khen ihuimg, phiic Igi 322 2.186.625.700 2.462.726.657

I I Ng dai hf n 330 I38J9LSS3JI9 78-511.476.680

1 Vay va np Ihufl t i i chinh dai hgn 33t 20 130,391,553-219 70.511,476,680

I VoD chu sAhlhi 410 21 1.702.745,883.512 L6» 1.777,635-599

1 Von gflp ciia chu sfl hEfu 411 743,673,070,000 619,730,950,000

2 Quy diu t J phii triin 418 72I56801I 805 664,053,783,058

3 Lgi Tihufln sau ihue chua phan ph^i 421 236,504.801.707 397,992,902,541

- Lgi nhugn sau ihut chia phan phoi iuy ke

- Lgi Tihuffn aau ihue chra phdn phdi ky nay 42Ih ISQ.m $04 485 354 612 462.976

IL Nguon kinh phi v i qu^ khac

1 Nguon kinh phi

Cdc ihuyil minh k^m then !d mpl bg phgn hop <Uwk cua bda cAo tai chinh neng giOa nien nay

C 6 N C T V C 6 r H A N N H V ' A T l l l E u NIF.NTIEN PHONG Bio C * D Hiehlnh rifnggllta nifin

03 An Da phuong L ^ h Tray- Ngfl Qjy^n Cho k> ho^ dflng t> [hang kflt (hue

Thinh phfl Hai Phflng, CHXHCN Vigt Nam ngay 30 ihang 6 nani^Olfi

Thuyfl minh

T ^ n g i ) 01/01/2016

d^o Dgiv 30/6/2016

Tw Dgiy 01/01/2015

den ngiy 31I/6/20L5

1 Doanh (ha b i n hang 01 23 1.832.337-494-726 1.504.007,676-673 2- Cic klii>an giani Irir doanh ihu 02 23 4.321,504,042 2.408,123,214

3 Ilfianh (hu (huin ban hing (10=01-02) 10 23 1.821015.990.684 1.501 599.553.459

4 G i i v6n hong ban 31 34 1.239,320,347.753 1,052.577,5! 4,494

5 Lviafaujn ggp ban hing (20=10-11) » 588-695-642.931 449.022,038.965

6, Doanh ihu hoal dflng lai chinh 21 26 96.236.617.896 82.920.776.123

7 Chi phi ( i i chinh 22 27 27.599-380,160 22.160.877.956

Trong dd: Chi phi Idi vay 23 27.130.097J50 21.? 48.54 i 149

8, Chi phi hin hing 25 28 3 64J08.880-922 256.714.129.834

9, Chi phi quan ly doanh nghiflp 26 28 70.913,861,271 58.598.722.707

ID [,gi nhuiD Ibuan til bof( dyng kinh doanh

rtNCTYCQpHANNHV^ATHIFU M t N T I E N PHONG

02 An DA phuflng l,ach Irav, Ngo Quyen

Thinh p h i H i i PhOng, CHXHCN Vifli N O T

B i n do tii ttthh Titnz giOa nien dg Cho ky hogl dflng 6 lhang kel ihuc

2 Dieu chinh cho cac khadn:

Kh^u hao t i i san CD djnh 02 79.970.474.263 45900,037.767

thu nhflp doanh nghiflp phai nop)

11 (12.585.897.853) 17,028.010.171

Thay doi chi phi tra infflc 12 32.140.952,390 (4.144,450.793) Ti^n lit vay d i iia 14 (28.262.646.814) (20.720.525.174) Thu^ Ihu nh^p doanh nghiflp d i ngp 15 (27.907.435,6,54) (28.559,403.574) Ti^n chi khic cho huai dflng kinh doanh 17 (14.284.420,029) (20.885,252.000)

-4, Vien Ihu l i i lien gui, co tuc va lgi nhufln 6\igc chia 27 108,863.976.657 111,482.872,493

Cdc Ifarydt minh kdm theo id mgi hg ph^ hgp ihdnh C M bdo cdo tai chinh riing giika niin df) »dy

sh den ngay 3l>/«/2Dt« d^n ngiy 30/i/2Dl5

I I I - L U U CHUVfeN TIEN T l T H O i T D O N G T A l C H ^ N H

1 T i ^ tfiu tir di v i y

2 Tiin t r i ftp gic v>y

3 Cfl lire d l i r i cho c K cfl ddng

In ckuyJnli^H thuan lu hoal dpng tM chink

L n i chiiyfld (Irn ihujiL tmng ky (50=10*30*40)

TwB v i Lirong dinrng Eieo dau ky

T I A B v i lirong dmrng EicD cuoi ky (TtH5IH60)

(373.5li.9S 1.166)

054-539-195.946) Z31.911.D76.S15

913,764.799,114 (979.376.1S9.S41) (14.501,935.000)

(159.126.325.357)

58-445.409-511 47-935,477-750 ID6jSa.a87.26B

- L O T T k j Mai

JVgoV / 7 ifuing 8 nOm 20/6

CAc ihuyel minh kem iheo ta m6i b& phA" l^ip ihdnh cua hdo cAo idi chinh neng giua ni2n dp ndy

I

C 6 N G TV C6 P H A N NHkfA T T H E V M E N T I E N PHONG

02 An Da, phLTcmg i^ich Tray Ngo Quyen

TTiinli phfl 1 Lai Phong, CliXILCN Vigr Nam

BiD city l i i rliinh rifag giOi nifn dfl

Cho X> hogt dflng 6 lhang Lcl Uliic ngiy 30 thing 6 nim 2016

THUYET M i N H BAG C A O T A l C H I N H R I E N G GID^A M E N f>0 M A U S6 B OVi-DN

(Ban hanh Iheo Thong t\ts6 200/20!4/Tr-BrC nsdy 22 ihdng t2 ndm 2014 cda Bg Tdi chinh}

Cac lhayii minh ndy Id mdl bd phgn b(/p ihtnh vd cAn dwt doc d^ng ihdi wn bao cdo idi chinh riing giita nien do kcm ihcii

1 T H 6 N G T I N K H A I Q U A T

Hinh ihiic sd hihi vfln

Cong ty cfl phfln Nhga Thiflu Nifin Tien Phong licn ihin l i mfll doanh n^iflp N h i nuoc dugc co phfln hda

Iheo quy djnh E^i Nghi dinh sfl M.^OOJ/ND-CP ngiy 19 thing fi nim 2002 ciia Chinh phj vc viflc chuyen

doanh nghiflp N h i nude thanh cong Ey cfl phin, Viflc cfl phan h6a Cong Ey dugc [hue hifln theo Quyfll djnh

sA BO/2004/QD-BCN ngiy L7 thing 8 nflm 2004 ciia Bfl inrcmg Bfl Cflng Lhuong,

Sail khi cfl phin hfla Cong ty ho^ dgng theo <iiiy chung nhfln dflng ky kinh doanh sfl 0203001195 do Sfl

Ke hogch v i D i u lu thanh pho H i i Phflng cip ngiy 30 lhang 12 nflm 2004 v i cac Giay chung nh$n dflng ^

ky kinh doanh diflu chinh i

cfl phiflu cda Cflng ly dugc niem yei tai So gioo djch chiing khoan Thanh phu H i Nfli voi m i chung khoin 4

Id NTP, i

Tflng sfl nhin vien cua Cflng ly t^i ngiy 30 Ihingfl nflm 2016 Id 1,020 ngufli (i^i ngiy 31 i h i i ^ 12 nflm J

2015: Cl97ngu£fi),

Hogt dflnE kinh doanfa

Hoal d ^ g kinh dnanh cua Cflng ty bao gflm:

San xuit kinh duanh cac san phflm nhga din dgng va cac san phflm nhga phgc vy cac nganh xfly dyng^

cong nghi^p, nflngiighigp, ugu nghi^p, giao thong t i l ;

XSy dyng khu chung cu, hy lAng co sfl, xiy n h i cao cflp- vfln phflng chu ihufi, xiy dgng tmng l i m

tfammg myu xiy dgng chg kinh doanh;

Xfly dgng cong Irinh ky thuil dan dyng khic;

Hugl d^ng djch vy l i i chinh, heat dpng ining gian lien tg;

Kho bfli, vfln l i i duCmg bg v i cic hoyl dflng hfl trg cho vfln lai; vfl

Kinh doanh bfll dflng san v i quyen sit dyng d i i

Cha ky sfln iLuit> kinh duBuh thfing (hiWmg

Chu ky sin xuiu kinh doanh thong Ihuimg ciia Cflng ty dugc thyc hifln Irong Ihfli gian khong q u i 12 thflng

Cflc sg kifln q u o trgng d i r i y ra trong ky bugl dflng

Ngfly 17 [hang 6 nflm 2016 Cong ty d i ting vAn diflu Ifltheni 123.942.120.000 VND thong qua phfll hinh

thfim cA phlAu phfl thflng

Tyi ngfly 01 thflng 5 nam 2016, Cong ly dfl hofln lAl viflc sip nh§p cflng ty con tru6t dfly Ifl COng ty TNHH

Tbuung mgi Nhga Nflm Sau Ngfly OS thflng 7 nim 2016, Cflng ly d i hofln lAl vi^c thay doi GiAy chOng

nhin dang ky duanh nghiflp bo sung ngi dung hofln thanh sap nh|p Cflng (y TNHH Thuong myi Nhga Nflm

Sao,

C O N G TV c6 F I I A N Nlll^A T H i E u N I E N T I E N P H O N G Rdo cflu Ifli chinh riflng gilha nien

02 An Dfl, phufmg Lgch I ray Ng6 QuyAn Clho ky ho^I dOng 6 thflng kel thiic

Thanh ph6 Hai PhAng CHXHCN Vigt Nam ngfly 30 thing 6 nflm 2016

T H L T E T M I N H B A O C A O T A I C H i N H R I E N G C I C ' A M E N OOfTi^p thro) M A L ' S 6 B 09B-DN

Cdc ihuyet minh nay lu mdl hfi /ifuin hop thank vd can dupe dgc ddng ihdi hdo cdo idt chink "fng giua men dp kem iheo

X A P D ^ N G HU'<!fNG D A N M C H V E K E TOAN DOANH NGHJ ( P

N g ^ 2 l thing 3 aim 2016, Bfl Tai chiidn^ ban haiUi Thflng (u sA 53.'20l6aT-BTC rTTione tu 53") siia

dflk bfl sung mflt sAdiiu cua Thflng tusfl200/7DI4/TT-BTC ngfly 22 thing 12 nini 2014 cua Bfl Tfli qhuUi hitflng din chA dfl kA toin cho doanh nghiflp- Thflng in 53 cfl hiflu lyc cho nim t i i chinh hit diu vflo huflc

sail ngfly 0! thflng 01 nflm 2016- Cflng ly dfl flp dyng Thflng ELT 53 trong viflc iflp vfl trinh biy bflo cflo Ifli

chJjih rifinggiOa nidndflcho ky hoyl dgng 6 thing k£t ihiic ngfly 30 thing 6 nflm 2016 cua Cflng ty

4 T 6 M T A T C A C C H t N i i S A C H K E T O A N CHL YFU

S B U diy l i cic chiiih sich [oin chu yeu dirge Cong ty i p dyng liong vi^c Lflp bao cio t i l chinh rieng giOa

ni^n dg:

iTflcHnhh^lnip

V j ^ I4P bio cflo lit chJnh ritrif gitis nifn d6 tuan thii iheo chuin mgc ki loin, che dfl ke loan doanh nghiflp

Vifl Naoi v i cic quy d|nh phip ly co lien quan drn viqc iflp v i trinh bfly b i n cio tai chinh rieng giflanicn dfl

y£u [:Aij Dan Tflng Giini dflc phai cfl nhflng uflc linh vfl gifl dyih flnh hirimg dfln so lieu bio cao vfl cong ng

l i i sin v i viflc irinh biy cic khoan cong ng v i Eii skn tifim Ting lyi ngiy Iflp bao cio t i i chinh rieng giita rifn

dfl cung nhu cic sfl liflu bio cio ve doanh thu v i chi phi irong sufll ky ho^l dflng Mjc du cic u6c tinh kfl loan dugc 1flp hing t i l c i sy hiflu bifll ciia Ban Tong Giim dflc sfl thyc ifl p h i i sinh c6 difl khac vdi cic irdc tinh gia djnh d*! t ^

Cdng cu t i l chinh

Gk/ nhgn han ddn

Tdi son tdi chinh- T^j ngfly ghi n h ^ ban diu, tfli sfln tfli chinh dugc ghi nhfln iheo g i i gflc Cong cic chi phi

giao djch cd U6n quan tryc l i ^ dfln v i ^ mua sflm tfl! sfln ifl! chinh d6 Tfli sfln tfli chinh cua Cflng ly bao goni lifln cic khoin tuong duong lierL phai thu khflch hing phflj ihu khic vfl cic khoan d i u tu

Cong ng Idi chink: T^i ngiy ghi iihflji ban diu cong ng t i i chinh dirge ghi nhfln Oieo g i i goc cflng cac chi phi giao djch cfl Ii6n quan tryc liep dfln viflc phai hinh cflng ng l i i chinh dfl Cong nglai chndi cua Cflng ty

hao gflm cic khoin phii t i i ngirfli hin, f^iai H i khac, cic khoin vay v i chi phi phai t r i ,

Ddnh gid lgi sou tin ghi nhAn ban Mu

Hifln tgj chua cfl quy dinh v^ dinh g i i l^i cong cy t i i chinh sau ghi nhfln ban dau

Ti^D v i c i c k h o i n lirong duvng lien

Tifln v i cic khoin lirong duong ti^n bao gom tien m i l lyi qu^, cic khoin lifln gui khong ky h ^ cic khoin dflu tu ngin hgn cfl k h i ning lhanh khoin cao, de dang chuyen dfli thinh tifln v i it riu ro lien quan den viflc biAn dflng g i i tri

C i c khoin d l u i v t i l chinh

ChiiTig khodn kink duanh

Chang khoin kinh doanh l i cic khoan chung khoin dugc Cflng ty nim giit vfli mgc dich kinh doanh Chang khoin kinh doanh dugc nhin bit dAu Hi ngay Cflng ty cfl quyfln sfl hOu va dugc >iic dpih g i i rrj ban diu theo gia tri hgp ly ciia cic khoin thanh loin t^i t h ^ diflm giao djch ^ i t sinh cgng cic chi phi lifin quan dflci giao djch tnua chimg khoin kinh doanh

11

C 6 N G TV C 6 P H A N N H U A T E H t U N I E N T E E N P H O N G

02 An U i , phirflng Uch Tray Ngfl Quyfln

Thinh phQ Hai Phflng, CHXHCNVjfl Nam

Bin cio t i i chinh rifng gifts nien dft Cho ky hodT dgng 6 [hing kcl ihiic

ngfly 30 thing 6 nim 2016

T H U Y E T M I N H B A O C A O T A I C H i N H R I E N G C I C A N I E N O Q (TiAp t h « > M A U s 6 B 0 9 ^ D N

CdC minh ndy Id IKpl bppk/JK hap lhanh vd can dupe dpc ddng ihdi vdj hdo cdo idi chfnh rieng giita men dp kem iIko

4, T 6 M T A T C A C C H I N H S A C H K E T O A N C H L v E u ( T i i p l h » )

CfluTTg khodn kinh doanh (Tiip Ihco)

Toi cic k j toin li^p theo cic khoin d i u hr chOng khoin dugc xflc djnh theo gifl g6c trii cic khoin giim

g i i chung khoin kinh duanh

Dg giam gifl d i ling kbofln Luih doanh dugc irich Iflp Lhco cic quy djnh kfi loin hifln hinh

C i r khoan cho vay

Cflc khoan cho vay dugc xic djnh theo g i i gSc trft d! cic khoin dg phong phai ihu khfl d6i Dg phflng p^ai thu khfl d6i cflc khofln cho vay cua Cflng ly dirge Erich Iflp iheo cic quy djnh ke Toin hifln hflnh

Cdc khodn dau nr vdo cdng con, gdp v^n liin doanh ddu lir vdo cdng ty liin kh

Ddu tu vdo cong ly con

Cong ly con Ifl cflc cflng ty do Cong Tv klflm soar Viflc kiAm v i l dai dugc khi Cong ly cfl khfl n&ng kiem soaE cac chinh sach lai chinh vfl hogi dgng cua cflc cflng ty nhfln diu lu nhim thu dugc lgi ich lir ho^ dflng cua cflc cong ty nay,

G6p von lien doanh

Cflc khoan gop v6n hen doanh l i ihfla ihufln Trfin ca sd ky kflt hgp dong mfl lhco dfl Cflng Ey vfl cflc bfln

[ham gia ihgc hi?n boyi flflng kinh [A irfln co so dflng klAm sofli Co so dflng klflm sofll dugc hiAu Ifl vi^c

dira ra cflc quyel djnh mang llnh chifln lui,ic lien quar dfln cflc chinh sich ho^l dflng vfl ifli thinh ciia don vj li£n duanh phii cfl sg dflng ihiifln eiia cflc ben dong kicni sofll

Trong truong hgp mgi cflng ly ihflnh vifin irgc Eiep ihgc hifln hual dflng kinh doanh lhco cic Lhoi thufln lien

doanh phin vfln gbp tki sin d ^ g kiem soil v i h i i ky khoin ng phai ira f^ial sinh chung phii gflnh chju

cung voi cic ben gflp vfln lien doanh khic Tu hogl dflng ciia liin doanh dugc hoch toin vio bio cio l i i chLnh cua cong ly lugng i>ng vfl dugc phan loyi iheo bin chit cua nghiep vu kinh le phaE sinh Cic khoan cong ng v i chi phi phiL sinh cfl Eien quan true liep den phin vfln gflp uong phin Eai san dflng kicni soil dirge hach loan uen co sfl dfln Elch Cflc khofln ihu nhip Ifr vi^c bin hing h o ^ sir dgng phfln sin pham dirge chia tu hoal dflng ciia lifin doanh v i phfln chi phi phit sinh phii ginh chju dugc ghi nhftn khi chic

chin khoin lgi ich kinh EA cfl dugc lir cic giao dich niy dugc chuyin Ifli ho^c chuyen ra khfli Cflng ty v i

cic khoin lgi ich kinh ifl niy cfl IbA dugc xic dinh mflt cich ding tin cfly

Cic Ihoa thufln gflp vfln H6n doanh li£n quan dfln viflc Ehinh l&p mfll co sflkinh doanh dflc Iflp trong dfl cfl cic ben lham gia gflp vfln lifin doanh dugc ggi l i cu sfl kinh doanh dflng kiem soit

Ddu lu vdo cong ty iiia kJl

CZmg ty licEi kef l i mflt cflng ty m i Cong ly cfl inh huflng ding kfl nhimg khflng phii l i cflng ly con hay

cflng Ey lien doanh cua Cflng ly Anh huflng dang ke ihfl hifln fl quyfln Ehom gia vio viflc dua ra cic quyfll djnh vfl chinh sich l i i qhlnh v i ho^l dflng ciia ben nhfln dilu lu nliung khflng cfl anh huflng vfl m^E kiflm soil hoic dflng kiem soil nhOngdiinh sich niy

Cflng ly ghi nhin ban dkj khoin diu tu vio cong ly con, cflng Ey lifln doanh, Eien kflr theo g i i g&c Cflng Ey hpch loin vio Thu nhip irfln Rio cao keE qua hoot dflng kinh doonh khnar dugc chia lir lgi nhtiftn thuan luy k^ cua ben nhfln d i u lu phii sinh sau ngiy diu Eu Cac khoin khic m i Cong ty nhin dugc nguii lgi nhufln dugc chia dugc coi Bi phin ihu hfli cic khoin diu tu v i dugc ghi nhfln la khoin giim Uir g i i gflc diu tu-

C O N G T V C 6 P H A N N H V ' A T I l l E U N I E N T I E N P H O N G Bio cio t i i chinh lifinfr ^ifhi nifln dfl

02 An I 3 t phubng I-ach Tray, Ng& Quyfln Cho ky hoat dflng 6 thing kfll thiic

TOnh phfl H i i Phflng C H X H C N Vift Nam ngiy 30 thing 6 nflm 2016

T H L V E T M I N H B A O C A O T A I C H i N H RIENG Glt^'A N I E N I>0 ( T « p theo) M A L S 6 B 0 9 a - D N

Cdc ihuyei FRIITA nay Id mfll Afl phgn hgp ihdnli fd can dsmr dge ding iHm ndi hao cdo tdi chinh ning gii/o men do kem iheo

4 T 6 M T A T C A C C H i N H SACH K E TOAN C H U Y E L (Jiip t b « )

Odu at vdo cong ty Uen ket (Ticp theo)

Cflc khofln dflu tir vflo c6ng ly con, c&ng Ey lien doanh, cflng ty lifin kflt dirge trinh bfly trong Bflng cfln doi

kfl loin iheu gia gflc trlr di cflc khofln dg phflng giflm gifl (nflu cfl), Dg phong giflm gifl ddu lu vflo cflng Ey

con, cong ty iifln doanh, cflng ty li£n fcfll dugc trich Iflp lhco quy dinh lai Thflng tu sfl 228/2009/TT-BTC

ngiy 07 thing 12 nflm 2009 cua Bfl Tfli chinh vfi "Hirflng dfln ch^ dfl Erich i|p va sir dgng cflc khofln dg

phflng giflm gia hang ton kho i6n i h ^ cac khoan dau tu tfli chinh ng phai ihu khfl dfli vfl bflo hflnh san

pbflm hang hoa, cong trinh xfl> Iflp tai doanh nghi^p" Thflng lu sA 8 9 ' 2 0 ] J F T T - B T C ngfly 28 ihflng 6 nflm

2013 ciia Bfl Tai chinh v£ v i ^ sua dfli bfl sung Thong [g afl 228/2D09/TT-BTC vfl cflc quy djnh kfl (oan

hi^n hanh

Ng p h i i Ihu

Ng phai thu la sfl tien cfl Ihfl Ihu hfli cfla khflch hflng hoflc cflc dfli tugng khflc Ng phfli Ihu dugc trtnh bfly

lhco gifl tri ^ sfl trir di cflc khofln dg phflng phai thu khfl d6i

Dg phflng pha! thu khfl doi dirge trlch l i p cho nhOng khofln ph&i Ihu dB qufl han lhanh lofln lu sflu ihflng gfl

l£n, huflc cflc khoan phat thu mfl ngirfli ng kho co khfl nflng lhanh loin do bj lhanh ly, phfl sfln hay cflc khfl

khin luong lu

Hflng Ion kho

Hing tfln kho dirge xflc dinh irfln cir sfl' g i i thap hon giOa gifl gAc vfl gifl irj thuan cfl Ih^ Ihgc h i ^ dugc Gifl

g6c hing l6n kho bao g^m chi phi nguyfln vfll ligu trgc l i ^ chi phi lao dgng trgc li^p vfl chi phi sfln xual

chuiLg nflu cfl, d^ cfl dugc hflng tfln kho a dja diem vfl trgng thii hi^n tai Gia xufll kho cua hflng ton kho

dugc xAc dinh theo ^ u o n g phflp hinh quan gia quyen, ngogi uir gifl xuat kho nguyfln vfli h^u dugc xflc

djnh Iheo f^uong phap nhflp inrflc x u ^ miflc Gia iri ihuin cfl ibfi ihgc h i ^ dugc dugc xflc djnh hang gifl

hfln uflc Llnh trir cflc chi phi uflc tinh de hoan thflnh sfln phim cung chi phi tiep thj, bfln hflng vfl phfln phoi

phfli sinh

Dg phong giflm gifl hflng t(hl kho cua Cong cy dugc trlch l^p theo cflc quy djnh tofln hifln hflnh I'heo dd,

Cflng ly dugc phdp trich Iflp dg phflng ginm gifl hflng l6n kho ii^i ihfli, hi'mg, k i S m p h ^ ch4( vfl irong trudng

hgp gifl cua hflng l^n kho cao hon gifl trj thufln cfl t h i ^gc hif n dggc igi ngfly k i i ihlic ky k i lofln,

Tfli sfln c6 dinh bltu hiali vfl khfiu bao

I fli sfln cfl djnh hOu hinh dugc uinh bay theo nguy^i gU trir gifl irj hao liSy kA

Nguy£n gifl tfli san cfl djnh hEtu hinh bao gflm gifl mua vfl lofln b(l cflc chi phi khac lien quan trgc t i i p dfla

vifc dua tai san vflo [rgng thfll sfln sflng sur dgng Nguyfln gifl Ifli sfln cfl djnh hflu hmh do tg Iflm, tg xfly

dgng bao gflm chi phi xfly dgng, chi phi sfln xuat ihgc l i phfll sinh cflng chi phi Iflp dftt vfl chij.y ihft

Tfli san cfl dinh hltu hinh dirge khflu hao iheo phuong phflp dubng thflng dgu tifin ilibi gian hUu dgng irdc

tinh- sfl nflm kh^u bao eg t h i nhu sau:

T u ngfly l>] t h i n g 01 n i m 2016 Jen ngfly 30 t h i n g 6 n i l 2016

C 6 N C T V C 6 P I | A N N H V ' A T H | E I ) N | E N T | E N P H O N G Bflo cao t i i chmh rieng giOa nifin d$

02 An Da, phadng Lach Tray, Ng6 Quyfln Cho ky ho&[ dgng t lliflng kel thilc

Thflnh phA Hai Phang CHXHCN Vifli Nam PB»y 30 tiiftng 6 nflm 2016

T M U V E T M I N H B A O C A O T A I C H i N H K I E N C G I C A N I E N DOfTiflp(bro) M A U 5 6 B 0 9 a - D N

Cdc ihuyel minh nay Id mpi hg phdn hgp fhdnh vd can duipc dpc ddng fhdn hdo cdo idi chinh neng giua men dd kcm iheo

C T 6 M T A T C A C C H I N H SACH K E T O A N CHU v E u (Ti4p tbra)

T i i san co djah hlhi falnh v* k h i n hao (Tiep llieo)

cac khofln Ifli, 16 phal sinh khi lhanh ly bfln tfli sfln Lfl chflnh Iflch gifta thu iihflp lir Thanh ly vfl gifl Trj cdn Ig! cua Ifl] son vadLigc ghi nhfln vflo bflo cflo ket qufl ho^l dgng kinh doanh

Tmng ky, Cong ly dfl ihgc lhay doi thai gian khSu hao cua mOt s& tai san co dinh hEhj hhih (rdl

Ihbi gian khflu hao) Vifc rhay doi chinh sach khflu hao mtn nfly dfl lam cho chi phi hogl dgng cua Cong ly

tflng iJiem kboang 14,9 ly VND, lirong ung lgi nhufln giflm Jl 14,9 iy VND so vAi khi CAng ty flp dgng

chirih sflch khau hao cua ky miAc Ban TAng Giflrn d6c C'dng ly dflnh gifl vigc flp dgng phuong ihuc khflu

hao rtay nhflm phan anh phu hgp hon llnh hinh sii dgng Lhgc li cua cflc lai san co d|nh hlhj hinh nfly iroag

Tfli sfln CO djnh vfl hinh vfl bao rn6n

Tfli san cii dinh vo hinh phfln flnh gifl Irj gifl trj quy^n siidgng dit dirge trinh bfly Iheo rguyfin gifl in^ gifl trj hao mon luy ke Nguyfln gifl ban d ^ ciia quyfln sii dgng dflt bao gom gifl iri ctia quyfln sd dgng dugc ghi nhfln Tmng gia mua vfl cflc chi phi lien quan lege T i ^ l6i v i ^ cd quyen sii dgng dfli Khiu hao dugc tdnh

iheo phuong phap duAng Lhflng irong v6ng 30 - 45 nflm

Chi pbl ifly dgng co hfln dd daag

Cflc Tfli sfln dang Erong qufl [rinh xfly dgng phge vy myc dich sfln xuit, cho lhu§ qufln trj hoflc cho bit ky

myc dich nflo khac dugc ghi nhfln theo gifl goc Chi phf nfly hao ghra chi phi djch vy vfl chi phi Ifli vay c6 liCn quan phu hgp vol chinh 'iflch kc tofln ciia Cdng Ty Vi^c ilnh khdu hao ciia cflc Tfli sfln nfly dugc kp dgng

giong nhu vpi cflc Ifli sin khflc, bfll dilu lir khi tfli sfln d vflo trgng thfli sfln sflng su dyng

Cflc khoaa t r i trudge

D i phf trfl tnrAc boo ghra cflc chi phi rhgc t^ dS ^^ifll sinh nhimg cA tien quan dfn kh qufl hngi d$ng san

xull kinh doanh ciia nhi^u ky kfl lofln D i phi Ha Uiii>: hao gflm khoan tra mrdc tien Lhufl dfli vfl cac khoan chi phi Era trudc khflc

Tifln (hue dfli the hign sfl tien Uiufl dfli dfl dugc tra mroc Tifln Lhu£ dfli ira T T L T U C dugc phfln bfl vflo Bflo cflo kfil qufl hoat dflng kinh doanh ihco phurnig phap dirong Ehflng tuung utig vbi Thiri gian ihue,

Cflc khoan chi phi Irfl liuflc khflc bao gom gifl trj cong eg, dyng eg, linh ki|n logf nho dfl xufll dflng Cflc chi phi nfly dugc v6n hfla dirrri hinh ihirc cflc khufln lea iruflrc vfl dugc phan bu vflu Bflu cflu k^l qufl hngi d0ng kuih doanh, sit dgng phuong phflp duong thflng iheo cflc quy djnh tofln hien hflnh

Trong ky, CAng ly dfl ihgc hi^n thay doi thAi gian phfln bA c6ng cy dyng eg lit 24 Thflng xuAng cpn 6 Ihflng (cfl cong cy dgng cu dfl phfln b6 tiiky mroc vfl iflng mdi ky nfly) V i ^ lhay d6i chinh sflch phfln ho mdi nay dfl Lfliti cho chi phi ho^l d^ng ciia Cflng ly Iflng ihem 30 ly VND tuung img lgi nhufln giflm di 30 ly VND

» v6i khi Cong ly flp dyng chinh sflch phan bA ciia ky liUtiCr

Cic kbafln d u phflng phfli Irfl

Cflc khufln du phflng phfli irfl dugc ghi nhfln khi Cflng ty cfl nghTa vy ng hi|n t^i do k^t qufl l£i mflt sg ki^n

dB xfly ra, va Cflng ty cfl khfl nflng phfli lhanh lofln nghla vy nfly Cflc khofln dg phflng dugc xflc djnh irfln co

souflc llnh CLia Ban l6ng Giflm d6c cac khufln chi phi cAn t h i ^ de lhanh tofln nghTa vg ngnfly tyi ngfly

k ^ Lh lie ky boat dgng

Ghi nhgn doaah ihu

Doanh ihu bfln hflng dugc ghi n h ^ khi d6ng thfli ihua mfln cfl nflm (5) di^u ki^n sau:

(a) Cflng ly dfl chuyen giao phin Ifln rfli ro vfl lgi Ich gfln liin vfli quyAn sfl hOu sfln phim hoflc hflng hfla cho nguch mua;

C 6 N G T Y C 6 P H A N N H V ' A TintV N I E N T I E N P H O N C BAO can Ifll chlnli rieng giita nifin 61}

02 An Da, phufing l.gcb Tray, Ngfi Quyen Cho ky hogi dgng 6 Lhflng keL (htic

-mnhphAHfliPbftnfr C H X H C N Vift N O T ngfly 30 fliAngfaTiam2016

T H U V E T M I N H B A Q C A O T A I C H I N H R I E N G C ] C ' A M E N L > O r r i e p l b e o ) M A U 5 6 8 0 9 J - D N

Cac ihiiySl miith it^- la mot bo phgn hgp lhanh vd cdn dugc dgc dong then vcn hdo cda ihi chinh neag giua men do kem theo

4 T 6 M T A T C A C C H I N H S A C H K E T O A N C H l i Y £ U ( T J ^ theo)

Ghi nh^n dnanh Ihu ( T i i p Iheii)

(b) C6ng ly khflng cfln nflm giEl quyen quaa }y hflng hfla nhu ngirfli sfl hOv hflng hfla h o ^ quyin kiim sofll hflng hfla;

(c) Doanh thu dupe xflc djnh linmg dAl chic chin;

(d) Cflng ly sf thu dupe lgi ich kinh le ifl ^ao djch hfln hflng; vfl

|e) Xflc djnh dugc chi phi Itfin quan den giao djch bfln hflng

Lfli llAn giri dugc ghi nhin irfln cu sfl don rich, dugc xflc djnh trfin so du cdc Ifli khofln l i i n gfli vfl Ifli S U S T flp dyng

Ifl cflc khofln d ^ lu dupe ghi nhgn khi Cong ly c6 quyin nhfln khofln Ui

Ngnf i If

CAngly dp dgngxfl ly chAnh lich Ty gid theo hudng din cua Chuin mgc k i lodn Vifi Nam sA I 0 { V A 5 10)

"Anh hudng cua vifc [hay dAi ly gjfl hoi dodi" Theo d6 cdc nghifp vy phfll sinh bflng ngogi l ^ dugc chuyin dAi Iheo ly gid Rii ngfly phdE sinh nghigp vy SA dir cflc khofln muc tlin Tf c6 gAc ngo^i i f l^i ngdy kit [hue ky k i loan dugc chuyen dAi lhco l> gia ngiy nfly Chfinh Ifch ly gid phdl shih dugc h ^ h Todn vflg Bdn cflo ket qufl ho^ dftng kinh doanh Lfli chenh Ifch ty gifl do dflnh gifl l^j cflc so d u l ^ ngfly k i l thuc

ky k i tofln khong dupe dimg de chia cho cac co dong

T h u i

Tliue Ihu nhflp doanh nghifp Ihi hifn lAng gifl trj cfla sA lhui phai trfl bifn igj vfl sh thui hofln l|iir

SA lhui phfli tra hi&n tai dirge imh dga Trfn ihu nhflp chfu lhui trong ky, TTiu nhdp chju thui khflc vdi lgi nhufln Ihudn dugc trinh bay tifn bflo cflo kit q u i ho^i d^ng kinh doanh v| diu nhflp chju diui khAng b u gom cflc khoin thu nh^p hay chr phi linh thuc ho&c dupe khau irii trong cflc ky khflc (bao gom ca lo mang sang, ncu c6] v i ngoflirakh^g bao gAin cflc chUifiu khfingchju thui hoflc khAng dugc khflu iru,

Thui Ihu nhflp hofln l^i dugc tinh trfn cflc khofln chfnh tfch gida gifl irj ghi sA vfl cu sd llnh ihuA thu nhip CLL3 cflc khoan mgc tai san hoflc cAng ng uen bao cao l i i chinh vfl dugc ghi nhfln theo phuong phip bflng cfln dAi kf lofln Thue thu nhflp hofln 1^ phai tra phai dugc ghi nhfln cho l i i cfl cflc khoan chenh Ifch

ihdi chn ifli sfln ihue thu nh|p hofln lgi chi dugc ghi nhfln khi chic chin cd du lgi nhufln imh ihuA [rong Drong k j d i khiu Eni cic khoin chflnh Ifldi igm IbAi

niiuA Ihu nhflp hoin lai dugc xic dinh theo thu^ soil dg tinh sf flp dgng cho nflm tfli sfln dirge thu hAi hay

ng phfli Trfl dugc Thanh loin Thui ihu nhflp hofln l^j dugc ghi nhfln vflo bflo cflo kAt qufl ho^T dflng kinh duanh vfl chi ghi vflo von chu s6 hihj khi khoan ihue d6 c6 lifn quan den cic khoin myc dirge ghi ihing vflo vAn chu so hOu

Tai san thuA ihu nhflp hofln 1^1 vd ng ThuA thu nh^p hofln l^i phai trfl dugc biilru khi Cong [y cfl quyAn hgp phap df hu irir giOa Tii sin thuA Thu nh|p hifln hflnh vfli thui ^ u nhflp hifln hdnh phai nflp vd khi cdc idi sdn thuA Ihu nhflp hofln lyr v i ng ThuA ihu nhflp hofln lyi phdi Lrd lifln quan Tdi thufl ihu nhflp doanh nghiflp dugc qudn \<( bdi cung m$l cu quan ihuA vd Cong ^ c6 dg djnh Lhanh toin IhuA thu nhflp hifln hdnh irfln co sd ihu*D

Viflc xic djnh ihuA ihu nhflp ciia C6ng ly cdn vio cic quy djnh hifln hdnh v i ihui Tuy nhifln, nhlblg quy djnh ndy lhay doi iheo Tung thpi ky ^d viflc xac dgih sau cimg vfl [hue thu nhflp duanh n g h i ^ tiiy (huflc via kit qua kiAm tra ciia cu quan thui c6 thflm quyin

Cdc Loyi Ihuc khflc dugc i p dyng Theo cdc luflt thui hifln hdnh t^i Vifll Nam