bao cao rieng da kiem toan 2015

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Deloitte

C t o C T Y C6 P H A N N H ^ A T H i t U M E N T i f t N P H O N G (Thiinh tap tai nir&c Cpng hoa XJ Hpi Chu nghla Vifl Namj

B A O C A O T A I C I l i N H R I E N G

DA DU'gfC K I E M T O A N

C h u n A m l a i c h m h kt-r l h u c

n g A y i l t b d a g 12 d d m 2U15

C 6 N C T V C 6 P H A N N H V ' A T H i t u M E N T I E N P H O N G

02 A n D4, phirimg Lych Tray, Ngfi Q u y l n

T h i n h p h l H a i Ph6n& C I I X H C N Vi^t Nam

B A O C A O C I J A B A N T 6 N G G l A M D 6 C

Ban Tdng C i i m d i e C6rig ly C l p h l n Nhya T h i l u N i ^ T i l n Phong (gtji Ot l i "COng l / D d^ Dinh b i o c i o n i y chng

vol bao c i o lai chinh ricng cija C-6ngry cho n i m tai chmh kel lhuc n g i y 31 t h i n g 12 n i m

Ong Nguyen Quoc T r u i n g

Ong Nguyen Trung Kifin

Ong Dflng Quoc Dung

Ong Sakchai Patipankpreechavud

P h d T i n g G i i m d i e Phd Tong G l i m d i e Phd Tong G l i m d i e

Ke l o i n t r u i n g

T R A C H NHI^M C U A BAN T 6 N G G i A M o6c

Ban T o n g G i i m d i e CAng ty cd i r i c h nhi^m Iflp b i o c i o l i i chinh ridng cho n i m tai chinh kel tliik; n g i y 31 t h i n g 12

n i m 2015 phan i n h mgl c i c h irung ihyc vA hyp ly ihjh hinh t i i chinh cung nhu k i t qua h o j l dgngkinh doanh vA linh

hinh l i m chuycn Liln 14 eua C6ng ty mong nflm, phA hgp v6i chuin mitc k l loAn, c h i dO k | t a i n doanh nghi$p V i f i

Nam v i c i c quy djnh p h ^ ly cd lidn quan den vifc Lip v i oinh h i y b i o c i o t i i chinh Trong vi|c I f p h i o c i o l i i chinh rieng n i y Ban 11ng (i l i m d i e dugc yeu cau phai:

• L y a chgn c i c chinh sich k l l o i n thich hgp v i i p dpng c i c chinh sich dd m | l cich nhSt q u i n ;

• Qua ra ciq \H d o i n v i udc linh m^l c i c h hgp ly v i thfln trgng;

• Neu rd c i c nguyfn iflc l o i n thfch hgp cd dugc t u i n ihd hay khdng cd nhlbig i p dyng sai l^ch trgng y l u duiTC L^ng bo v i g i i i thich trong b i o cio l i ! chinh rieng hay khdng;

• L i p b i o cio l i i chinh nnng trfin ca sd hogi dgng lien tpc Iru irudng hgp khdng t h | cho lAng Cong ty ^ t i l p fgC hopt dgng kinh doanh; v i

• T h i l l k^ v i thyc hi|n h( t h i n g kiem s o i l ngi bO mOt c i c h hihi hi^u cho mpc dich l i p v± tiinh b i y b i o c i o t i i chinh ri£ng hgp ly n h i m h * n c h i n i i m v i giau l|n

Ban Tong G i i m d i e Cdng ly chju t r i c h n h i f m dam bao r i n g s| ki t o i n dugc ghi chdp mOi cAch phii hgp d^ p h i n

i n h mgt cich hgp ly linh hinh l i i chinh cua Cong ty d b a l k y thdi d i l m n i o v i d i m b i o r i n g b i o c i o lai chinh n f n g

lufin ihii chuin mgc I n i n , ch^ dd ki loan doanh nghigp V t f t Nam v i c i c quy dinh phflp ly cd lien quan den vi^c

•ip v i truth bay bao c i o t i i chinh Ban Tong Giam doc cung chju t r i c h nhj|m dam b i o an toan cho lai sin cua Cdng

ly vi t h y ^ i f b ^ ^ b i g n phip thich hgp di ngfln chin v i p h i t hi^n c i c hinh vi gian ifln vfl sai phfm k h i c

iih$ii r i n g Cbng Ey d l tufln Ihii c i c y&u chu n&\j Irdn liung v i ^ l i p b i o c i a t i i chinh riflng

Ban T i n E l i i i m d i e

Nguy£n Qii5e T n r i r i i g

34 Ling He, Quin DfinoDa

HA Nil Vifl Nam Tel WJ 63^3566

Fa- B44 62ea 567a

WW* d^oitle cotiVvTi

O i u n g ifii dfl kl^m Toin bao c i o l i i chinh r i f n g k i m iheo cua Cong l y Cfi p h ^ Nhi/a Thi^u N i f n Ti^n Phong fggi IBI

l i ^'Cdng Ey"), dugc Igp n g i y 14 t h i n g 3 nflm 2016 l u trang 3 den [rang 33 bao gom Bang c i n d d i ke l o i n igi n g i y

31 Ehang 12 nflm 2013 B i o c i o kh q u i hogi dfing kinh doanh, Bflo cno l i m c h u y l n tifin ig cho nflm tai chmh k i t

Ihnc cung ngiy va B i n thuyi^r m i n h bao cao l i i chinh ridng

Trdcli nhifm LTHI Hun Tiing Giam din:

Ban Tdng G i i m dAc Cdng ty chju irAth nhifim ve vjgc lAp vA dWi U y t m n g ihgc vA hop l y bAo cAo iflL chinh rifing

cua C&iE ty Iheo chufln inuc ke loan, chc dfi ke loon doanh nghidp Vi'dl N a m va cAc quy dtnh phap ly cd lifin quar ddn vide Lap vA m n h ha> bAu cao lai chmh vA chtu trach nhigm vc kicm soal ngi bfi mA Ban Tong Giam doc xAc dmh Ifl can thiel d^ dam bao cho vide lAp va irinh bAy bAo cAo TAl chinh ridng khdng c6 sai sfil trgng ydu do glan l^n hoflc

n h i n i lAn,

Trtick fihlfw ctia Klhi finin vi^tt

TrAch nhifini cua chung tdi lA dira ra y kien v# hAo CAD tAi chinh n f n g tren kel quA cAa cufic kiem loAn C h i i r g

Idi dA tien h i n h fcidm toan theo chuAn muc kiem loAn V i ^ i Nam CAc chuan myC nay yhu cau chdng Idi tuAn Ihu

chuAn mqc va c i c quy djith ve dao due nghc nghiep lap ke hegch vA thgc hien cugc kidm Loin de dgl dugc sg dam bao hgp i y vA v i j c h f u bdo cAo t i i chinh rlfing ciia C w i g t y cfi c6n sal 5fil Irgng yeu hay khfing

Cfing vigc k i ^ m loAn bao gfim [hgc hifin cAc thti t\ic nhflm Ihu thflp car bAng chimg kiem loan ve cAc l i f u vA ihuy^L minh Irdn hAo eAL> lAi chinh ri^ng CAc Ihii luc ki^m loAii dugc Iga chgn dga Erdn xAl doAn cua Kidm toAn vien,

bao gom dAnh glA rui l o r d sai sfil trgng y^u Liong boo cao tai rhliih rifng do gian Ign heflc iiliAiii ian K h i tligc hi^ii c dinh glA cAc n i l ro nAy, K i ^ m l o i n vien dfl xcm y,fx kidm soAl nfii bfi cua Cdng ty lidn quan den vice lAp vA xrlnh bAy

bAo cAo tai chinh ridng irung ihgc hgp Ly nhflm ihiet ke cAr ihu I f c kiem loan phu hgp vfii tinh hinh ihgc l ^ , lu> nhicn khdng nhflm ingi dich dua ra > kien vc higu qua cua kiein suAi n^i b 6 cua Cfing ty Cong vific kifim loAn cung

bao gom danh g i d imh ihich hgp ciia cAc chLnh sach ke loan dugc Ap dung va tinh hgp ly cua cac H O C linh ke toAn

Ciia Ban Tong GiAm d6c cung nhir dAnh giA v i ^ trinh bay long ihd bflo cflo lai chmh ridng,

Chung ifii tin tufing rArg cAc bflng chung ki^m loan mo chung tdi dfl ihu ihgp dugc lA ddy dil vA thich hgp LAm co sfi cho y k i ^ n kldm loAn ciia chung Efii

1^ kiiit cua Kiem loan vi^a

Theo V kien ciio chung l o i bAo cao lar chinh ridng dfl phan Anh itung lhuc vA hop 19, i r j n eAc khfa canh trgng ykn,

tinh hinh tai chmh cua Cong ty lai n g i y 31 I h i n g 12 nflm 2015, rflng nhu ket qua hoyi dgng kinh doanh vA tinh hinh

Lien I f cho nflm tAi chinh kfil lhuc clmg ngay, phA hgp vfil chuAn mgc ke toAn, che dfi kk toAn doanh

vA cAc quy djnh phAp ly cfi liSn quon d^n vifc iflp vA trLnh bAy bAo cAis clifnh

TrAn T u n g Kiifni UiAii vien (jiAy d i u i i g nJiAn dflng k9 h i n h nghd ki^m toAn

Tin Debille dugf dung dA chi rnfitlioac nhifiu thinli vifln cua Deloitte louche Tohmalsu Lipniiad, mfil cfing ly TNHH cfi im sfi tai Anh,

vA mang lufii c i c bAng thanh vi6o - moi thAnh viin Id mfii ifi cht^c doc Iflp vA mft phifi ly DelcHite Touch? Tohmal^u Limiiad

{hay ^DoKHtto To^n cAu' > hhfing ojivg cfip dich vu cho c i c khich hdog Vui I609 lem typ i;^bsiie wiw deicilie convatiout

dfi bifil Ihfijn Itifing im cm uAl vfi w cau phap ly oia DtfaEto Touehe Tdlvniiiu Limiied va cac hdog tnarh viin

2

C O N G T V cfi P H A N NH^J A T H I E U M E N T I E N P H O N G

02 A n DA phufing Lpch Tray, Ngo Quyen BAo cAo tAi c h i i i b rieng

Thflnh phfi H i i Fhdng, C H X H C N V i g l Nam Cho nAm l i i cbfnti tbQc ngAy 31 t M n g 1 1 nflm 2QI5

2 Tra tnJoc cho nguoi ban ngflji hfn 132 53.959.231.371 55.934.813.549

-4 Phai ihu ngfln han k h i c 136 7 131,051.853.362 113.301,046.063 5.13q phfing phai Ihu ngiui h^n khfi dfii 137 S (18.211,759,180) (17,220,638.180)

2 D p phdng giam g i i hang Ion kho 149 (4.878.113.416) (1,052,259.946)

2 Thue vA cac khoan khac phai thu Nha nude 153 10 1,038.504.059 976.040,080

[| TAi s i n dcl d i n g dai b^n 241 174.176.558 J 6 0 149-061.467.288

1 Chi phi x i y dqng coban d d dang 242 13 174.176.558.360 149.061.467.288

2 Dau l u vao cong ty lien doanh lien ket 252 14 105.695.883.000 80.195.883.000

A D u phong dau t u tai chinh dai han 254 {3,040 167.234) (3.040.167.234)

T 6 N C C O N G T A I S A N (270=] ttlH200) 271 3.191.139.481.702 2-531-143-844-070

Cdc ihjiyei minh ii> Irang 7 den Irang 33 Id mpl bp phdn hap thdnh cua bdo cdo idi chinh rieng

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

02 A n DA, phiidng Lpch Tray, Ngfl Quycn BAa cAa tii cbioh riDng

TTiAnh phn HAi Phfing C H X H C N V i f i l N a m O T Q nam lAi chinh k ^ t h u c n g A y 31 OiAng 12 nam201S

3 Thue vA cac khuan phai nfip NhA nudc 313 ID 21.505.861.757 20.787.079.453

7 Vay vA n g [hue lai chinh ngfln h f o 320 19 1.071.019.147.810 840,230.841.253

n N g d i i h f D 3 3 1 7 I J U - 4 76-680 23J36.677.08t

1 Vay vA ngthue l i i chinh dAi h f n 338 20 70.511.476.680 23.336.677.080

1 QuJ phir tri^n khna hgc v i cOng nghfi 343 8.000,000.000

- T<n nhugn sav ihue chua phdn phdi iHy ke

- Uyi nhu^n sauthie chua phdn phdi nam nay 421b 354.612.462.976 306.355.176.472

T Q N C C Q N G S G t J 6 N V ( i N (440=300+400) 440 3.I9I.IJ9.4SI.702 2.531.143.844.070

Ngiiy 14 Ihdng 3 ndm 2016

Cdc Ihuyet minh lir trang 7 din trang 33 Id m^l bp phan hap lhanh cua bdo cdo idi chinh rieng

C 6 N G T Y C 6 PHAIN NHtfA T H l ^ U M £ N T I E N P H O N G

02 A n Da, phudng I ^ h Tiay Ng6 Q u y ^ BAo cSo t i i c h f n h r i e n g

T l i i n b phfi H i i Phdng, C H X l I C N Vigt N a m Cho nflm l i i chinh t i t thdc ngAy 31 t h i n g [ 2 nam 2015

B A O C A O K £ T Q U i H O ^ T D O N G K I N H D O A N H

Cho ndm idi chinh kel lhuc ngay 31 ihdng 12 ndm 2015

M A U S 6 B 0 2 - D N Dcrnvj: V N D

9 Chi phf q j a n ly doanh n g h i ^ 26 2S 136.S22.15B.810 97.515,068.830

ID L g i nhitan t h u i n l i r boat dfing k i n h doanh 3D 409.192.496J24 365.874.280-299 (30=20-^21-22 )-(IS+2*))

14 T o n g ]gf nhu^n he t o i n (nrfrc t h u l 5 t 412J40.00Z.155 362-903.867.756 (50=30+40)

15 Chi phi ihue thu nh|p doanh nghifip hifin hanh 51 29 45.727,539.179 56.548.691.284 16- L v i n h n i n sau thue t h u nhgp d o i n b ngfaifp 60 366-611462.976 306J55-176.472 (60=50-51)

Ngay 14 rhdng 3 nam 2016

Cdc ihaySt minh lit irang 7 den irang 33 Id mpi hp phpn hap ihdnh cua bdo cdo idi chinh riing

C 6 N C T V C6 PliAN N H V ' A T H l t U N I E N T I £ N P H O N G

07 An Dfl phifcng L ^ h Tray, N g d Q u y ^ Bfla rflo Ifli cfafnh r l f n g

TTiAnh phfl HAi Phdng C H X H C N V i g l N a m Cho namtfli d i l n h l i t tfnk n g i y 31 thAng 12 nflm 7015

Z Biiu chinh cho cic khoan:

(Lflj) ru h o f i dgng dflu l u 05 (199.93 2 J 6 4 8 4 2 ) (115.326.052.842)

J , Lpi nhuin l« hoal 0ng kinh doank tnr&cthay dM v^n OS 358 702.400.990 3SS.9S2.09S.7SI

Thay dfil cflc khoAn phai tra (khdng ke Jfli vay phai t r i vfl thu^ 11 154,958.464.602 4.609.964 405 Ihu nhflp doanh nghifip phai ngp)

Ti^n ehi khic cho ho^t dgng kinh doanh 17 (27.259.661.032) (22.589.919.044)

Lim chuyin tiin ihuan tie hoal dgng kinh doank 20 / 6 9 J J J m 2 5 * aSS.435.IS2.03S)

3 Ti^n chi dau hr gfip von vao don vj khfle 25 (18.2G6.40D.000)

4 Tif n Ihu Ifli Tien giri, cd tflc va Igi nhu^n dugc chLa 27 170.512.813.220 2.400.497.546

Lmi chuyin tiin thudn lie hogt dgng dau lie J 0 (I77.06S.9S5.34S) {374.09S.16S.998}

I I I L i r U C H U Y E N T l E N T C r U O ^ T D O N G T A l C H i N H

1 Tten ihu tir d i vay

2 T i i n ira ng gdc vay

3 C6 Tuc dA I r i cho cac cd dong

Lini chuyin tiin ikuSn tir hoal d^ng idi chink

L v u c h u y i n lien thufln I r a n g n l n i (50=ZIH3D+40>

T i c p vfl l i n r n g d u ^ n g iJea d l u nflm

T i i n vfl l i n r n g d i n n i g tien cuoi nflm (70=5I>+«D)

2.235.452.990.009 (3.959137.803.852) (84.508.935.000)

t9t.706.2S 1.157

' ^ ^ X m i T h j T V f i i i

2.259.418.643.733 (1.762.301.380.627) (65.006.994.000)

432.110.269.106

19.576.918.073 28.358.559.677 47,935-477,75l

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

02 A n DA, phufmg Lach Tray N g 6 Quy^n

Thflnh phd Hai Phong, C H X H C N V i e i N a m Cho nflm tfli chtnh k l i Thue ngfly 31 t h i n g l2nAm2[)15

T H U V E T M T N H B A O C A O T A I C H I N H R I E N G M A I J S 6 B 0 9 - D N

Cdc Ihuyet minh floy Id mgl bg phdn hgp thdnh vd cdn dugc dgc d6ng Ihdi vdi hdo cdo Idi chinh rieng kem iheo

I , T H O N G T I N K H A I Q U A T

H i n h IhuT sd" bihi von

Cdng ly c f i p h ^ Nhga Thieu Nien Tien Phong lien than Efl mfil doanh nghifip Nhfl ntrdc dirge cfi phfin hfia Iheo quy djnh l ^ i Nghj dinh sd 64/2002/ND-CP ngAy 19 thang 6 nflm 2002 cija Chinh phii vifit ehuycn doanh nghifip Nhfl nufic lhanh cdng t y co phan Vi|c cfi phan hda Cfing ly dirge Thgc hifin Theo Quyel djnh sfi aO'2004'QD-BCN ngAy 17 thflng 8 nflm 2004 cua Bfi t n r o n g Bfi Cfing ihircmg

Sau k h i cd phfln hda, Cong ly hopt dfing theo Gifiy chlrng rJiAn dflng ky kinh doanh so 0203001195 do Sfi

Ke hopch vA Dau l u thAnh pho Hfli Phdng cfip ngay 30 thAng 12 nflm 2004 vfl c i c OiAy chiing nhan dflng

ky kinh doanh dieu chinh

Co phifiu ciia Cong t y dugc niem yfit Sd giao d[ch chiing khofln ThAnh phd HA Nfii vdi mA chung khoan

l A N T P

Tfing sfinhfin vien cua Cfing ty Ipi ngAy 31 IhAjig 12 nflm 2015 Id 1.197 ngirfii (Tai ngfly 31 I h i n g 12 nflm 2014:1,195 jigufii),

H o f 1 dfing c h i n h

HopI dfing kinh doanh ciia Cdng t y bao gfim:

San x u i l kinh doanh cflc san phfim nh\ra d i n dpng vfl cflc san pham nhua phqc v\i cac ngAnti xfly dgng, cfing nghifip, nfing n ^ i f i p , ngu nghifip, giao thdng vpn tfli;

Xfly dung kha chiuig cir, hp lang ca sa, xay nhA cao cAp, vfln phdng cho thufi, xfly d\tng Tmng Tim thucmg mai, xay dgng c h g kinh doanh;

Xay dgng cfing trinh ky Ihupl dan dyng khflc;

Hoat dfing djch vg tAi chinh, hopt dgng trung gian tifin t | ;

Kho bSi, vfin Ifli dudng bfi vA cac hopt dfing ho t r g c h o vfln tai; vA

K i n h dounh bal dfing sfljj vfl quyen su dyng dat

C h u ky &fla lufil^ k i n h ilcianli l l i f i n g thirflng

Chu ky san xuflt, kinh doanh thong thirfing ciia Cfing ty dugc Ihgc hjfin Uong Ihoi gian khong qufl 12 ihflng Cflc kifin q u a n t r g n g dfl xfly m I r o n g ky hopt fifing

NgAy 08 Thflng 5 nflm 2015, Cfing ty dfl tflng vfin d i ^ u Ifi them 56.338.050.000 V N D bAng phuong Ihiic p h i i

hanh c6 p h i l u cho cflc ch dfing hifin hihi Ifl qu5^ dau h i phfll Irien

T T i e o Q u y ^ djnh s6 69/0£>-HDQT ngAy I 8 l h f l n g 5 nflm 2015 c u a H f i i dfing Quan lrj> Cfing ty dA thAnh Ipp

C o n g l y T N H H BAl dgng sfln Ti^n Phong do Cfing t y so hihi 1011% vfin Cfing ly T N H H BAl dfing san T i i n Phong dA dugc Sfi hoach vA dflu t u Thflnh pho Hal Phfing cap Gray chung nhfin dAng ky doanh nghifip

n g i y I 8 l h f l n g 5 nam 2015

Tpi ngAy 25 thflng 6 nAm 2015, Cong ty dA hoan l i t v i ^ hgp dfing nhfin chuycn nhugng co phan t u loAn

bfi CO dfing cua C o n g t y C6 ph4n Nhga Nflm Sao Ngfly 19 Ihflng 9 nflm 2015, Cong Ty dS hofln lAl vific thay dfii Giay chiing nhfin dflng ky doanh nghifp cOa Cfing ly Cfi phfin N h g a Nflm Sao Ihflnh Q m g ly T N H H ThiEong mai "Nhga Nflm Sao, do Cfing ly Ifl chu sa hitu

C 6 N G T V C 6 P H A N N H ^ A T H i E u M E N T J E N P H O N G

02 A n Dfl, phitfiug Mich Tray, Ngo Quyeo Bfla cAo tfli c h i n h rieng

T M n h ph6 Hai Phfing, C H X H C N V i ^ i Nam g o nflm tai chinh k l [ fliiic ngay 31 thflng J2 nflm 20 J5

T H L V 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 ( T ' e p theo) M A U S 6 B

Cdc ihuyii mink nay Id mpt hp pkpn hgp thanh vd can dirge dgc dSng th&i vdi bdo cdo tdi chinh ncng kem iheo

I T H 6 N C T I N K H A I Q [ J A T ( T i f i p Iheo)

Cau t r u e doanh nghi|p

Tfti ngfly 31 thflng 12iiSiii 2015, Cfing ly cfi 03 cfing t y con vfl 03 cfing t y lien doanh, lifin ket:

T y l f T j L| q n y r i

N o i t h i n h i i p sdhini biru quyct

Cfine tr COD vfl bolt dODE (%) {%) l l o i l dfiae chinh

Cong ly TNHH MTV Nhga Thifiu Tinh Nghf An 100 EOO Sanxuit va kinh doanh cflc san phfim nhga

Cfing ty TNHH Bit dfing sfln T i ^ Thflnh ph£ Hfl! 100 100 Kinh doanh bfll dgng sfln, quyin ^li dgng dal

diin dgng vfl cfing n g h i ^ Cong ly TNHH Thuong Nhya Thanh pho ELfli IQQ 100 Sfln xual vfl kinh doanh cac san piiflm nhga

Ty R q u y »

T y l i a f t bleu quyet N<n thflnh Ijp hihi n i m Eit

C o n t t v l i e n doinb, l i » ket v i ho|ldpoE (%| JIo|( dpne chinh

Cfing tj Co phfln Nhga Thicu nifu Tinh Binh 37,78 37,78 Sfln xual va kinh doanh cac 'ifln phflm nhga

Cong ly Co phfln Bao bi Tien Thanh pho Hat 49,08 49,98 San x u ^ bao bi nhga PP, bao bl xi mflr^

phflm nhga khac Cong ly TNHH Lifin doanh Nhga Thanh ph6 5I,0Q 51,00 San xufll va kinh doanh cac san phflm fir^ Tifin Phong - SMP Vicng Clifln' jihga phg Iimg vfl cflc sfln phflm nhga khflc

Lao

T h u y f l m i n h \l khfl nflng so sflnfa tfafing tin trfin bflo cflo tfli c h f n h

N h u dA trinh bfly tgi Tbuyfil minh ^6 03, l u ngfly 01 Ihflng 01 nflm 2015 Cfing ly dfl flp dgng T"hfing I n s6 200/20 H H T - B T C do BO TAi chinh ban hanh ngfly 22 thflng 12 nAin 2014 ("Thong Ui 200"), hirfing dSn ch^ dfi lofla cho doanh n g h i l p Thong t u nay cfi hi§u l\rc cho n i m tai chinh bfll dau vflo hn^c sau iigAy 01 thflng 01 nflm 20 L5 Tbflng t u 200 thay i h ^ cho cAc quy dinh vfi c h i dfi k l tofln doanh nghi?p ban hAnh Iheo Quyik djnh sfi 15/2006/QO-BTC ngfly 20 ihflng 3 nflm 2006 ciia Bfi Tai chinh vA Thfing l u s6 244/2009/TT-BTC ngfly 31 Ihflng 12 nflm 2009 ciia Bfi Tai chinh Tuy nhtfin, vi|c Ap dgng Thong t u 200 khfing cfi Anh hufing trgng yfiu dfin linh so sAnh cua cAc so li$u trfin bAo cAo tfli chinh-

2 C O s 6 L A P B A O C A O T A I C H I N H R I E N G V A N A M T A I C H I N H

C u s6 igp bflo cAo tAi c h i n h rieng

Bflo tflo Ifli chinh riCng kfim iheo dugic irlnh bfly bAng E>6ng V i ^ l Nam f V N D X Iheo nguyen Iflc gifl gfic vfl phii hgp vfii c h u ^ mgc k i loAn, c h i dfi k^ toan doanh nghi|p Vigt Nam vA cflc quy djnh phAp ly cfi lifin quan d£n vific iflp vfl ninh bfly bfle cflo tAi chmh

I

Co-sfi- l|p M o cflo tfli c h i n h rieng (Ti^P theo)

Bfln cflo tfli chmh rieng kfim theo khong nliflni phfln Ajih tinh hinh tfli chinh, ket qufl hogt dgng kinh doanh vfl linh hinh liju chuyen tien I f Iheo cflc nguyen Iflc vfl thdng i | ke toan dugc chap nhfln chung Igi cac nirfic khflc ngofli V i g t Nam

Nflm Ifli c h i n h

Nflm Ifli chfnh cua Cdng t y b f l l d i u III ngfly Ot thflng 01 vfl thue vflo ngfly 31 thflng 12

3 A P D U N G H U d N G D A N K E T O A N MCfl

Hirrriig dan m f i i ve qhe d(i ke Infln dnanh n g h i ^

Ngay 22 thflng 12 nflm 2014, BO Tfli chinh dfl ban hflnh Thfing t u s6 200/2014/TT-BTC H ^ i d n g t u 200") hirfing d i n chfi dO k^ tofln cho doanh nghifip TliOng l u nfly cfi hi^u Igc cho nflm Ifli chinh bflt dflu vflo hoflc sau ngfly 01 l h a n g O l nflm 2015 TTifingtif 200 lhay t h ^ cho cflc quy djnh ch^ dfi kfi tofln doanh nghifip

ban hflnh Ihco Q^ayh dinh sfi 15/2006/QD-BTC ngfly 20 thflng 3 nflm 2006 ciia Bfi Tfli chuih vfl Thfing l u

sA 244/2009/JT-B VC ngfly 31 Ihflng 12 nflm 2009 cfla Bfi Tfli chinh Ban Tfing Giam dfic dfl flp dung

T h 6 n g n i 2 0 0 g o n g vific Iflp vfl ginh bfly hflocao ifli chinh rifing cho nflm tfli chinh kfil ihiic ngfly 31 ihflng

Cfing eg Ifli c h i n h

Ghl nhOn ban dJjf

Tdi idn Idi chinh Tgi ngfly ghi nhfln ban dflu, tfli sfln tfli chinh dugc ghi nhgn theo gifl goc cgng cflc chi phf

giao djch cfi lifin quan true li^p dfin vi^c mua sflm tfli san tfli chinh dfi Tai san Iflt chinh ciia Cong ty bao gom lifin, cflc khufln l u i m g dirong lifin, phfli Ihu khflch hflng, phfli thu khflc vfl cflc khoan dau cu

Cdng nit Ids chinh: Tgi ngfly ghi nhgn ban dflu, cong n g Ifli chinh dugc ghi nhiin Ihco gifl g ^ cfing cflc chi

phi giao dich t f i lifin quan trgc lifip dfin vific phat hanh cfing ng tai chinh dd, Cong ng Ifli chinh ciia Cfing ty bao gom cflc kboan phfli irfl ngufii ban, phai irfl khflc, cflc khoan vay va chi phf phai hfl

Dank gid /fi sou lin gkl nk^n ban iliu

K i $ i ^ i chim cd quy djnh dflnh gifl [gi cong cv ifli chlnh sau ghi nhfln ban dau

T t i d i f l cir khafln Tinrng d i n m g tien

Tien vA cAc kboan tuong dtnmg l i ^ bao gfim dfin m^t Ifli qu^, cflc khofln lifin giri k h ^ g ky hgn, cflc khofln dflu t u ngflji hgn cfi khfl nflng lhanh khofln cao, dfi dflng chuyfin dfii thflnh tien vfl It rui ro Ii6n quan dfin vific bifin dfing gia irj-

Cflc khofln d i l l iix Ifli c h l n h

CJiung khodn kinh doanh

Cbung khoan kinh doanh Ifl cAc khofln chdng kboAn dugc CAng ty nAm glQ nrpc dich kinh doanh Chung khofln kinh doanh dugc ghi nhfln bSt dflu t i i ngfly Cfing ly cfi quy fin so hihi vA dugc xAc djnh gtfl Ui ban dau iheo gia trj hgp ly ciia cflc khofln thanh loAn Igi ihfii d i f i n giao djch phal sinh cfing cAc chi phi li£n quan dfin gioo djch mua chiing khoAn kinh doanh

Tgi cflc ky kfi lofln iifip theo, cflc khofln dfiu l u chflng khofln dugc vAc djnh theo gifl g ^ tr\t cflc khofln giflm gifl chiing khofln kinh doanh

D g phfing giflm gifl chiing khofln kinh doanh dugc trich Iflp iheo cflc quy djnh kfi lofln hifin hflnh

Cdc khoan dSu ttr vdo cdng ty con, gdp vSn USn doank d J u litvdo cdng fy lien kh

Dau lu vdo cdng ly con

Cfing t y con Ifl cflc cfing l y Ao Cdng ly kiem soflt Vific kifim s o i l dgt dugc k h i Cfing l y cfi k h i rflng kifim sofll cac chinh sach ifli d i i n h vfl hogl dfing ciia cflc cfing ly nhfln Oku \u nhAni thu dugc Igi i d i l u hogl dfing

ciia cflc cfing ly nfly

Cop vdn tiin doanh

CAc khoflj] gfip v6n lifin doanh Ifl ihfia ihuAn Dfin co sfi ky k£| hgp d ^ g mfl theo dfi Cfing ty vfl cAc bfin

tham gia ihgc hifin hogl dfing kinh ik tren ccr sfi dong ki£m sofll, C o so d i n g kifim soat dugc hi^u tfl vific

dua ra cflc quy^l djnh mojig linh c h i l n luge lien quan d i n cflc chlnh sflch hugi dfing vfl tfli chlnh cfla don vj lien doanh phAi cfi sg dAng thufln cfia cflc bfin d6ng k i ^ soflL

Trong inrfing hgp mfil cfing ty ^ f l n h vifin trgc tiep ihgc hifin h o ^ dfing kinh doanh iheo cflc ihofl thufln lifin duanh phfln vfin gfip vflo lAi sAn d6ng kifim soAc va bal ky khoan ng phfli t r i phfll sinh chung phfli gflnh chju

cung vfii cflc bfin g6p vfin lien doanh khac t u h o ^ dfing cua lien doanh dugc hach tofln vflo bflo cflo tfli

chmh ciia cfing ty luoug i m g vfl dugc phan loai tbeo ban c h i i cua o ^ i f i p vy kinh phat sinh Cflc khofln Cong ng vfl chi phi phfll sinh cfi lien quae irgc tiep dfin phfln vfin gfip trong phfln tfli san dfing kifim sofll dugc h^ch loan irfin ca sfi dfin llch CAc khofln thu nhflp iir vific bfln hflng b o ^ sir d g r g phfln sfln phflm dugc chia l u hotu dgng ciia li£n doanh vfl phfln chi phi phfll sinh phfli gAnh chju dugc ghi nhfln k h i chflc chfln khoan Igi ich kinh ifi cfi dugc Ifr cflc giao djch nAy dugc chuyfin Ifii ho^c chuycn ra khfii Cfing ly vA cflc khofln Igi Ech kinh ifi nfly cfi thfi dugc xAc djnh mfil eflch dflng tin cfly

Cflc thfia Ihufln gfip vfln lifin dcanh lifin quan den vigc IhAnh Iflp mfil Ca sfi kinh doanh dfic Ifip Irong d6 cfi cflc ben iham gia gfip vAn lifin doanh d u g c g g i Ifl co sfi kinh duaidi d6ng kiem soAL

10

C O N G T Y c6 P H A N HH\f\THiftU M £ N T i t N P H O N G

02 A n Dfl, phudng Lflch T f t y , N g f i Q u ^ i n B4o c i o l i i cJilnb rifing

TTiinh phA Hai P h f i n g C H X H C N V i f t Sum C h o n h n l i i d i h O i k i t d u k B g i y 3 1 t h i n g 1J rJm2015

T H U V t T M I N H B A O C A O T A l C H l N H R I E N C ( T i e p H m ) M A L S Q B W - D N

Cdc fktiyii mniM nay Id mgi hd phdn hgp thdnh va cat dugc dgc ding thdi vdi hdo cdo tdi chinh rung kem theo

4 T O M T A T C A C C H I N H S A C H K f i i o A N C H i i v £ u a ^ p t i i « >

Ddu tu vdo cdng ty liin lit

Cfing l y lifin k i t Ifl mfil cAng ly m i Cung Ty cfi flnh hufing dflng k i nhung khong p h i i l i cfing l y con hay

cfing ty Eien doanh cua Cfing ty Anh hufing dflng k i i h i hifin fi q u y i n tham gia vflo vific dira ra c i c quyfil

djnh vfi chinh sflch Iflt chlnh vfl h n ^ dfing cua ben nhfln ddu lir nhung khfing cfi anh hufing vfi mfll kifim s o i l

hoflc ddng kifim sofll nhOng chlnh sflch nfly

Cfing ty ^ i nhfln ban ddu khofln ddu l u v i o cfing T> con cfing l y lifin doanh ben kfii Theo g i i gfic Cfing ty

hgch Toan vflo t h j nhflp tren Bflo cao kel qua boat dfing kmh duanh khoan dugc chia n i Igi nhufln ihudn Ifiy

kd cua bfin nhfln ddu l u p h i i suih sau ngiy dflu t u Cflc ktwfln khflc mfl Cfing t y nhfln duge ngofli Igi nhufln

duge chia dugc coi Ifl phdn thu h ^ i cflc khoin ddu l u v i dugc ghi nhfln l i khoan giam t r i i gifl gfic ddu l u

Cflc k h o i n dau t u vflo cfing l y cnn, cfing l y ]ien doanh cfing l y lifin kdl dugc trinh b i y Irong Bflng c i n ddi

kc l o i n Ihco gifl gAc I r i i di c i c k h o i n d g phfing giam gifl ( n i u cfi) D g phfing giam g i i ddu t u vflo cfing ty

con, cong l y lifin duanh cfing l y lifin kfi[ dugc inch L|p iheo quy djnh tgi Thong t u sfi 228/2009/TT-BTC

ngay 07 thflng 12 nflm 2009 cua Bfi Tfli chinh vd "Hufing d i n chd dfi irlch Ifip v i sii dgng cflc k h o i n d g

phong giam gifl hflng lAn kho lAn Ihdt cflc khofln ddu l u l i i chinh, n g p h i i ihu khfi dfii vfl bflu hflnh >An

phdm hflng hfia, cfing irlnh x i y l i p tgi doanh nghifip", ThOng t u sfi 89.2013/TT-BTC n g i y 2B ihflng 6 nflm

2013 cua Bfi l i j chtiUi vfl vific s i n dfii bfi sung Thfing Lu sfi 22S'2009^1T-BTC v i cflc quy dgUi kfl t o i n

hifin hflnh

Ng I b i

N g p h i i Ihu Ifl sfilifln cfi ihfl ihu hfii cua khflcfa U o f hoflc cflc dfii lugng k h i c N g phai thu dugc (riiUi b i y

iheo g i i irj ghi sfi Lrir di cflc khufln d g phfing phdi ihu khfi dfii

D g pboitg phflj thu khfi dfii dugc u i c h Lap cbo nhOng khofln phfli thu d l qua ban lhanh loan lu s i u thflng trfi

len, boflc cflc khofln phfli thu mfl ngufii ng khfi cfi khfl nflng lhanh Lofln do bj Thanh ly, p h i sfln hay cflc khfi

khdn tuong tg

Hflng Ion kha

Hang Ion kho dugc xflc djnh irfin c u sfi g i i l h i p htm giOa gifl gfic vfl gifl irj ihudn cfi thfi thgc h i f n dugc Gifl

goc hflng Inn kho boo gfim chi phf nguyen vffi l i * u trgc tifip chi phi Lao dgng trgc Eiep vfl chi phi sfln xudt

chung nfiu cfi, dd cfi dugc hflng tfin kho ij dja diem vfl I r v i B tgi G i i xudl kho cua h i n g ifin kho

Aagc xflc djoh ihcu phuiing phflp binh quin gia quyen, ngngi t r i i gifl xodt kho nguyen vfli h f u dugc xflc

dpih Theg phuung phflp nhflp irufic x u i l uuoc Gifl irj thudn cfi thd ihgc hign dugc dugc xflc dinh b l n g gifl

bflo ufic i m h n i l iiflc chi phJ ufic (inh At hoaa lhanh sfln phflm cimg cfai phi (ifip (hi, bfln hflng vfl phfln phfii

D g phfing giflm gifl hflng ifin kho cua Cor^ ty duge irlch Iflp ihco cflc quy d i n h k l tofln h i f n hflnh Theo dfi

Cong l y dugc ph6p trich Iflp d g phfing gLim g i i h i n g ifin kho Ifii thfii, hong, kfim ]^iAm chal v i trong trufing

hgp g i i gfic CUB h i n g ifin kho cao huu g i i irj thudn cfi i h i thgc h i f n dugc 1^1 ngfly kfil thfic nidn dfi kfi l o i n

Tfli « i n cfi d i n h hfl-u hknh vfl khfiu hao

Tfli sfln cfi djnh hlhj hinh dugc tiinh bfly dieo nguyfin gifl lrir gtfl (ri hao mfin lily kfi

Nguyeo gifl l i i sfln cfi dpih hOu hbUi bao gfim g i i mua vfl tofln bfi cflc chi phi khflc lien quan irgc tifip dfin

vific dira Ifli sfln vflu trgng ihfli sfln s f l i ^ sii dung Nguyfn gifl Ifli sfln cfi dinh hihi hinh do t g Iflm Ig xfly

dgng bao gfim chi phi xfly dgng chi phf sfln xufll ihgc ifi phfll sinh cfing chi phf lap d|l vfl chay i h u

C 6 N C T V cO P H A N N H I / A T H I C U N i t N T l t N P H O N G

02 A n Di phirhng U c h Tray Ng6 Quyfin Bio cflo l i l ehinb rrfng

Thflnh phfi Hai Phfing CHXHCN Vifii Nam Q i o nflm tfli chlnh i f i l i h i k ngfly 31 ihflng 12 nflm 2015

T H U V £ T M I N H B A O C A O T A I C H I N H R i f - N C (Tifip I h u ) M A D s6 B 0 9 - D N

Cdc Ihuyet minh nay id mgt bd ph^n hgp thdnh vd can dugc dgc dAng ihrH vAi bdo cdo tdi chinh ning kim theo

4 T 6 M T A T C A C C H I N H S A C H K £ T O A N C H U V £ L (Tifip t b « )

Tflisfli cfi ayah b t « hloh vfl khflo hao (Tifip i h u )

Tfli sin cA djnh hOu hinh dugc khAu hao d m phuong phflp dirimg t h i n g dga tifn I h d i gian h(hi dgng ufic

linh sA nflm k h i u hao cv Uifi nhu sau:

N 1 B 1 0 I 5

si aim

Nhfl d r a vfll k ifin liuc 5 ' 2 J Mfly mfic, diifil bj 3 - 1 0 Phirong tifin vfln Lfli 3 - 1 0 Thifil hi vfln phdng 3 - 5

Cflc kboflji Ifli, lA phfll sinh khi lhanh li), hfln tfli sfln Ifl ch*nh Ifich giOa ihu nh*p tO lhanh 1;^ vfl gifl trj cdn I d

ciia Ifli sfln vfl dugc ghi nhfln vflo bflo cflo kfil qufl hugl dgng kinh duanh

T l t i i D c f i d i i b v A l i l a l i vfl h » mbm

Tfli san co djnh v6 hinh phflp flnh gifl u i gifl i r i quyfin sii dgng Oh dugc Dinh bdy ihco nguyen gifl trir gifl t r i

hao mbn IQy kfi Nguyfin gifl ban dfiu ciia quyfin su dgng dfli bao gficn gifl t r i cua quyen sir dgng dfll dugc

ghi nhfln trong gifl mua vfl cflc chi phi lifln quan trgc tiep [fit vific cfi quyfin sir dgng dflt Khflu hao dirge linh

iheo phurmg phflp dufing ihflng irong vbng 30 - 4 5 nflm

C b i phE i B y d g n g ea hfln Ad dang

Cflc Ifli sfln dang irong qufl Dinh xAy dgng phgc vg mgc dich sfln xufll cho i h u f , qufln u i hoflc cho bfll k y

mgc dich nflo khflc dugc ghi nhfln ibeo g i l gfic Chi phi nay bao gfim chi phi djch vg v4 chi phi Hi vay cfi

l i f n quan phu hgp vtn chmh sflch ki Lofln dA CAng ry Vific rlnh khflu han ciia cflc tai sfln nfly dugc flp d|Big

gifing n h u vfii cflc [fli $4n khflc b f l l d A u l d k h i t f l i s f l n f i v f l a g g n g ihfli sfln sflng si> dgng

Cic khnfln Irfl tnrfic

Chi phi trfl trufic hao gAm cflc chi phi Lhgc ifi dB phfll sinh nhung cA lifin quan dfin kfit qufl hopt dfing sfln

xuflt kinh doanh ciia nhifiu ky kfi lofln Chi phi trk irufic bao gfim khofln irfl trufic lien thufi dAl vfl cflc khofln

chi phi trfl irufic khflc

Tifin Qm Ok Ihfi sA lifin dmfi Ok d l dugc trfl t r u f i c Tifid ibufi dfii I r i tnrfic Argc phfln bA vflo Bfln eflo

kfil qua hogi dfing kinh doanh iheo pbuung phflp dgfing rhflng tuong ung vfii ibfii giao [hud

Cfle khnfln chi phi trfl trufic khflc bao gAm gifl Iri cAng eg dgng eg linh kifin lopi nh6 dfl xufil dOng CAc chi

phL nfly dugc vfin hfla ducri hinh thfic cflc khnfln Irfl trufic vfl dirgc phfln bfi vfln Bflo cfln kfil qufl hogt dfing

kinh doanh su dgng phuong phflp dufing ihflng iheo cAc quy djnh kfi Lofln hifin

hflnh-Cflc khnfln d g phdng phAi I r i

Cflc khofln dg phong |Afli Irfl duoc ghi nhfln k h i CAng ly cfi nghia vg ng hifin tgi do kel qufl lir mfit sg kifin

d l k i y ra vfl Cfing iy cfi khfl nflng phAi lhanh toAn nghia vg nfly CAc khofln dg ;^i6ng dugc xflc d|iih afn ca

sfi ufic Linh ciia Ban l^fing Giflm dAc vfi cflc khofln chi phf cAn ihifil dfi lhanh toAn nghia vg ng nfly Igi ngfly

kfit thAc k> hog] dfing

12

Doanh ihu bfln hflng dugc ghi nhfln k h i dAng ihfii ditia mfln cfl nflm (5) difiu kifin sau:

(a) Cdng Iy dfl chuyfin giao phAn Ifin n i l ro vfl Igi Ich gfln liAn vdi quyfin sfi hfiu sfln p h i m hoflc hflng hfia cho ogufii mua;

(b) Cfing ty khfing cfin nflm g i i t quyen quan Ly hang hoa nhu ngifCri sfi hfiu hflng hfia boflc quyfin kifim sofll hang hfia;

(c) Doanh thu dirge xflc djnh l i r o r g dfii chflc chfln;

(d) Cfing ly aC Ihu dirge Igi Ich kinh le l i i giao djch bfln hflng; vfl

iy) Xflc djnh dufic chi phL l i f n quan dfin giao djch ban hflng

U i tifin gOi dirge ghi nhfln t i i n co sfi dfin tich, dugc xflc djnh Irfin s6 d u cflc tfli khoan tifin gui vfl Hi s u ^ flp dgng

Lai tfr cflc khofln dflu l u d u g c ghi nhgn khi Cfing ty cfi quyfin nhfln khofln H i

Ngoai 1^

C o n g l y flp dgngxir lychfinh Lftch ly gifl theo hirfing d i n ciia Chufln mgc kfi lofln V i l i N a r a sfi I O { V A S 10) ''Anh hufing ciia vi^c thay dfii ly gifl hfij dofli" Theo dfi, cflc nghiOp vy phfll sinh hflng ngogi dugc

chuyfin doi theo ly gifl igi ngfly phfll sinh nghigp vg sfi d u cflc khoan mgc tifin cfi gfic ngogi i ^ tgi ngfly

kfit thflc ky kfi lofln dugc chiiyfin dfii theo ty gia Igi ngay nfly ChCnh l^ch Ly gifl phfll sinh dugc h^ch tofln vflo BAo cflo kfit qufl hogi dfing kinh doanh Lfli chfinh Ifich ij^ gifl do dflnh gifl Igi cflc so d u Igi ngfly kfil thue

ky kfi lufln khfing dugc dfing dfi chia cho cac cfi dong

Thufi

Tinifi ihu nhfip doanh nghifip ihfi hifin tfing gifl irj cua sfi ihufi phfli trfl hifin Igi vfl so dme hofln Igi,

sfi thue phai trfl hifin igi dcniH: iknh dga iren Ihu nhflp chju ihufi uong nflm I l n j nhflp chju ihue khflc v6i Igi

nhufln thnan dugc Dinh bfly iren bflo cflo kfil qufl hogt dfing kinh doanh vi ihu nhflp chju ihue k h ^ i g ban gom cflc khoan thu nhflp hay chi phi tinh thue hoflc dugc khflu i r u trung cflc ky khflc (bao gfim cfl lo mang sang, nfiu c6| vfl ngofli rs khfing bao gfim cac chi tieu khong chju ihufi hoflc khong dugc k h i u l i i i

Tliufi thu nhflp hofln lai dugc iLnh trfin cflc khofln chfinh Ifich gifTa gifl trj ghi sfi vfl co sfi tinh ihue thu nhflp cua cflc khofln myc Ifli sfln hoflc cfing ng Irfin bflo cflo tai chlnh vd dugc ghi ohfln theo phutmg phflp bflng

c i n doi kfi lofln Tliufi Ihu nhflp hofln Igi phai trfl phai dugc ghi nhfln cho i l l cfl cflc khnfln chfinh L^ch lam Ihhl cfin lfli sfln Ihufi thu nhflp hofln lai chi dugc ghi nhfln k h i chflc chfln cfi du Igi nhufln tinh Ihufi g n n g Drang lai dfi k h I u t r i i cflc khnfln chenh Igch tarn t h a i

Tliue thu nhflp hofln lai dirge xflc djnh iheo ihufi sufll dy linh $£ flp dgng cho nflm lflj sfln dugc ihu hfii hay

n g phai irfl dugc lhanh l o i n Thufi ihu nhflp hofln fgi dugc ghi nhfln vflo bflo cflo kfil qua hoal dgng kinh doanh vfl chi ghi vflo vfin cbu sd hihj kfai khofln ihufi did cfi lifiq quan dfin cflc khofln mgc dugc ghi t h i n g

vdo vfin chd <4i faDu

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C 6 N C T V eft P H A N N H V ' A T H l £ U N 1 £ N T l t N P H O N G

02 A n [M.phirfing Lgch Tray, N g d Quyfin B i o c i o U I chinh rieog Thflnh ph6 Hfli Phong, C H X H C N Vifil Nam Cho n i m l i i chinh kfil tfiuc ngfly 3 l l h f l n g 12 nflm j O l j

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Tifin giri ng&n hflng k M n g ky h w 221.840J37.49B 13.406 306.084

U I 9 1 ] 0 7 6 J I 8 47.935-477.75B

4 P H A 1 T H U N G A N H ^ N C U A K H A C H H A N G

P h i i (hu Dgio h|B cun k h d r l i hflng

P h i i I h u k h i c h hflng cflc hta Wio quan

CdiTg ly TNHH Xuat nhdp khAu Minh Hdi 288.513.418.120 i 90.103.926.955 Cdng ly TNHH hfTV Nhga Thiht nOn Tiin Phong miin

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02 A n Dfl, phufing E ^ Tray, Ng6 Quyfin Bfla cflo Ifli c h l n h r i f n g

Thflnh ph6 H M P b b i ^ C H X H C N V i | l Nam Cho ii5ni tfli chinh kfit fliuc ngfly 31 thflng t 2 nflm 2015

131.051.353.362 ] 13.301.046.063

(*)Dfly Ifl khofln phfli t h u Igi nhuan doi v d i Cong t y T N H H M T V N h g a Thifiu nifln Tifin Phong M i e n Trung

- cflng ty con ciia Cflng ty

-Nguyi-n lifiu, vSl lifiu 444.%6.314,616 (4.748,985,125) 400.410.130.081 (1.049.990,158)

N h u trinh bfly tgi Thuyfil minh s6 19 vfl Thuyfil minh sfi 20 C6ng ty dfl Ihe chfip hflng t i n kho v<5i gifl trj

ghi sfi tai ngay 31 thflng 12 nflm 2015 Ifl 693.030 trifiu V N D dfi dambao cho cflc khofln vay tgi ngan hflng

(tgi ngfly 31 thflng 12 nam 2014: 649.390 l i i f i u V N D )