bao cao hop nhat da kiem toan 2015

v i « ThlAl ke v i ihgc hifln lifl ihAng kiAm soil nfli bfl mflt cich hChj hiflu cho mgc dich Iflp va trinh biy bio cio l i i chinh hgp nhAl hgp ly nhim hfn chA rui ro v i ^an I|JL Bao T

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C 6 N G TV C 6 P H A N NIlQATHitu MfiNTlEN P E I O N G

(Thdnii tpp Igi nunc Cprig hdo Xd Hgi Chu ngfda Vi^ Sam)

BAO C A O TAI CMINH H 0 P NHAT

DA DUgfCKlfiM TOAN

Cho ndm lai chinh k r I (hue

ngay 31 tbang 12 n i m 2015

02 An D i , phuong Lfch Tiay qufin Ngfl Quyfln

Tbanh phfl H i i Phflng CHXHCN Vigl Nam

02 An E>i ptiLrOng Lgch Tray, qi4n Ngfl QuyAn

i W i phfl ] l i i Ptibng, CJIXl ICN Vift N n

Ong Nguyfn Chk Ibinh

Ong NguyAn QuAc Truflng

6ng Nguyen Tiung Ki^n

6ng Ding Quflc Dung

Ong Sakchai PatipamprRchavud

BanTAiiBGam JAC

Ong Nguyen QuAc Tniflng

Ong Nguy£n Trung Kifn

OogChu Via Ph irong

Ong TrAn NhH Ninh

B i Ngfl Th] Thu Tbiiy

Ong Trin Nggc Bio

TRACH N H I C M C U A B A N T O N G C I A M O O C

ChuUch PhflChuIfch Tbinh vi6n Thanh vian (hAl nh ifin Ity ngiy 08 Ihing 4 nim 2015) Thanh vifln

Thanh viin

Tong Giim dAc Phfl TAng Giizn dAc Phfl TAng Giim dAc Pbfl TAng Giim dAc Pbfl TAng Giim dAc

Vit loin nuflng

Ban TAng Giim doc CAnglycfllrfechnhiCm lip bio cio l i i chinh hgp nhii cho nim l i i chinh kit ihuc ngiy 31 Ihing

12 nin] 2015 phan inh mOt cich ining thpc v i hgp ly tinh hinh l i j chtnh cilng nhir ket qui hofi dflng kinh doanh v i

tinh hinh hnj chuyAn t>fln if cua Cflng ly tnmg n&n phu hgp vfli chuAn mgc ki loin, cb^ dfl ki toin doanh nghifp

Vift Nam v i cic quy djnh phip ly c6 lifln quan d£n v i ^ lip v i irlnh bay bio cio Lai chinh Trong vi^c l^p bio cio

t i i chinh hgp nhal niy Ban TAng Giim dAc dugc yeu cSu j ^ i i i :

• l.ga chgn cic chinh sich ki loin ihlch hgp v i ip dung cic chinh sich dfl mfll cich nhii quin;

• Dua m cic xcl doin v i uflc [Inh mflt cAch hgp ly v i ihjji Irgng,

• Nfu rfl cic nguydi lie kA loin Lhlch hgp cfl dugc man th j hay khflng cfl nhOng i p dgng sal Ifch irgng yAu cAn dugc cflng bA v i giii lhlch trong bio cio t i i chmh hgp nhii hay khflng;

• [4p bio cin l i i chlnh hgp nhii irfln co sfl hofi dflng lifln tgc trfl mrflng hgp khong the cho ring Cflng ly sf ilAp Lfc hofi dflng kinh doanh v i

« ThlAl ke v i ihgc hifln lifl ihAng kiAm soil nfli bfl mflt cich hChj hiflu cho mgc dich Iflp va trinh biy bio cio l i i

chinh hgp nhAl hgp ly nhim hfn chA rui ro v i ^an I|JL

Bao TAng Giim doc Cflng ty ch|u Lfidi nh»$ni dim bio ring vA kA loin dugc ghi cbep mfl( cich phfl hgp tSA phin inh mfll cich bop !> tinh hinh lai chinh cua Cong t> fl hir ky thOi dsAm nio v i dim bio ring bio cio lii chfnh hgp nhii tuin thu chuin mi/c kA loan, ihA dfl ke loin doanh nghiflp Vifli Nam v i cac quy djnh phip fy cfl liAn quan dAn viflc Iflp v i trinh biy bio cio l i i chinh Ban long Giim dAc cflng chju (rich nhiflm dim bao an toin cho l i i sin ciia Cflng ty v i ihgc hifln cic bifln phip thich hgp dA ngin ch$n v i phii hifln cic hinh vj gbn Ifln v i sal phfm khic

doc xic nhftn ring Cflng ly dfi tuir ihu cic yflu cAu nflu trfin trong viflc Iflp bio cio l i i chinh hgp

thHi

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ho Ban TAng Giim dAc

Tong Giim dAc

l/iii rhi'ing, ngay 14 ihdng i nSm 2016

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E,i 4 W /VSIA-HS-BC

B A O c A o K I P M T O A N D Q C L ^ P

Cong m m (MM* Wtl Ting TO* fih* V l n « m

31 Lang KB Outn Dflrtg FJfl

Ha N^ VIM hiam T* te«62SH35M

lA hgp nhii cho nim l i i chinh kAl ihuc ciing ngay VA Dan ihuyAl mmh bio cio l i i chinh hgp nhfil

Trdfh nhlpm cua Ran Tong Gidm doc

Ban Tflng Giim dflc Cong ly chiu Iiich nhigm vA viic lip v i irlnh biy tmng ihgc v i hgp ly bio cfio l i i chinh hgp rhAl cua Cflng ly iheo chu^ mgc kA lofin chA dfl kA loin doanh nghifp Vlfl Nam va cic quy djnh phip ly cfl lien qujii dAn viAt lap va Irlnh biy bio cio l i i thlnh v i chju (rich nhiflm vA kiflm soil nfli bfl mi Bun T'Ang Giim die xac djnh l i cAn thifli de dam bio cho viAc Ijp v i Erlrh biy bio cfio l i i chinh hgp nhal khong cfl sai sflt irgng yen do giun Ifln hcSIc nham Ian

Trdch nhi^m cua Kiem lodn vien

Trfich nhiflm cua chiing ifli l i dua ra klAn vA bio cio l i i chinh hgp nhii dga irAn kAi qui cOa cuflc klAm lofin Chung Ifli dfi l;An hinh kiAm lofin ihco chuin mgc kicm loin VIAl Nam Cic chuin mgc niy yAu clu chang ifli luin

Ihu chuin mgc v i cic quy d|nh vi dao due nghc nghiAp lip kA huach va Lhgc hifln cuflc kiem loin dc dal dugc sg

dam bio hgp ly vA viflc liflu bio cio rii chinh hgp nhfil ciia Cflng i> cfl cfln sal sflr irgng yAu bay khflng

Cflng viflc kiAm loin bao gflm (hgc h^n cfic ihu igc nhfim ihu ihfip cic bing chimg kiem loin vA cfic i6 iiflu v i

ihuyAi minh irAn bao cio l i i chLnh hgp nliii- Cac ihu igc kiAm loin dugc Iga chgn dga ircn xAi doin cua KiAm loin vlAn bao gflm dinh gii lui ro cfl sai sflt irgng yeu irong bio can l i i chmh hgp nhal do gian ifln hoic nham Ian Khi ihgc hifln dinh g i i cic nil ro niy KiAm loin viAn dfi xem xAl kiAm soil nfli bfl cua Cflng ly llAn quan dAn viflc ifip v i iriiih biy bio cio lai chfnh hgp nhir trung ihgc, hgp ]y nhim ihiAt kA cac ihu tgc kiem loan phu hup vfli llnh hinh ihgc lA luy nhlAn khflng nhim mgc dich dua ra y kien vA hiAu qua cua klAm soil nfli bfl ctia Cflng ly Cflng viflc klAm loancOng bao g ^ dinh g i i UiUi lhlch hgp cua cic chinh sich kAiofindtigc ip dgng v i llnh hgp ly cua cic uflc llnh kA lofin ciia Dan Tflng Giim dflc cflng nhu dinh gii viflc irknh biy iflng ihA bio cio l i i chinh hgp nhdl

ChOng ifli lin tuflng ifng cic bfing chimg kiAm loin mi chflng ifli dfi ihu thqp dugc l i diy dii vd lhlch hgp Ifim co t(t

cho y klAn kiAm lofin cua chiing ifli

)' A//n CHQ Klhff lodn n€a

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.huyAn uAn ifl cho nim l i i chinh kAi ihiic cflng ngiy phfl hgp vfli chuin mgc ke loin, chA dfl kA loin diuuih

^ j m v i cic quy djnh phip ly cfl liAn quan den viflc Ifip vfi irlnh bfiy b^cfio [fii chinh

Trin Tflng

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dfi lufil M n thflng twi rhi bfii vfi co cfiu phip b 1=6* Dtfooe Touch* Tcthmaihj L o n M vfl cfic libih vlfin

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C O N G TY C 6 P H A N N H Q A THIEU MEN TIEN PHONG

02 An Od, phuflng Lach Tray, qupn Ngo Q^yAn Bdo cdu Idi chmh hgp nfall

Thdnh ph61 [ai Phflng, CHXHCN Vi^i Nam Cho nflm t i i chinh kAi thuc iij^y 31 thing 12 fiam2015

B A N G C A N » 6 l Kt T O A N H Q P N H A T

Tqi ngay 31 ihdng 12 nam 20/5

M A U S6 B 0 1 - D N / H N

Don vj: VND Mfl ThuyAt

5 D\f phong phai Ehu ngfln han kho dfli 137 8 (18.211.759.180) (17.220.638.180)

3 Thai v i cdc khudn khac phai thu Nhd niicVc 153 11 1.041.498.832 979.034.853

R T A I S A N D A I H A N 2 H 1.445.079,221.581 1,164,260.818359

1 Dau m vau congty lien doanh, lien ket 252 IS 133.539.747 545 116.410.691.086

T 6 N G C Q N G T A I S A N (270=1 <MH-200) 271 3,251,681,283.809 2.580.348J 17.256

Cdc ihuySt mink lif irang 7 jJn irang 33 td mpl bC phpn hgp ihdnh cua bdo cdo idi chinh hgp nhdl

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C6JVC T V C6 P H A N N H Q A T H I E U N | £ N T 1 £ N P H O N G

02 An Dfi, phuflng Lqcfi Tray, qudn NgO QuyAn Bdo c&o tfil chfnh hgp n h i i

ThAnh phi Hdi Phflng, CHXHCN Vigt Nam Cbo nflm tfii chfnh kelthucngfly 31 thing I? nflm2QI5

3 Thui vfi cac VbDsr phii ngp NhA imoc 313 I I 23.987,667.761 22,431,668,047

7 Vay va ng Ihuf Ifii chinh ngfin hfn 320 19 1.071.019.147.810 840.230.84053

1 Vay vfi ng thitf l i i chinh dai hpn 338 20 70.511.476.680 23.336.677.080

D V 6 N C H L S 6 H U X I 400 1.719.213.543.8 L 9 1.465.909.945J28

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' Lgi nhufln sou ihue chua phan phdi ndm nay 42Jb S54.J57J95.876 325 045.515.976

T6NC C Q N C N C U 6 N V6N (440=300*400) 440 3.251.681.283.809 2.580J48.317.256

Ngiy 14 thing 3 nim 2016

Cic fhuyit minh fir irang 7 din irang 33 la m^l hp phin hgp Ihinh cua bao cdo Idi chinh hgp n\

4

CONG TV C 6 P H A N N H Q A T H T ^ U NIEN TifiNPHONG

02 An DA, phuflng Lgch Tray, quqn Ng6 Quy^n Bfio cdo Ifii chinh hgp nhfil

TTtdnhpho Hai Phong CHXHCN Vi^Nam Cho nSm tdi chfnh kit thiic ngdy 31 [hdng 12 ndin 2015

1 Dnnnh thu ban hang 01 23 3.564.060.079,758 3,006-459,211 JOS

2r Cac khoan giam tnr doanh ihu 02 23 7.91S.464-772 8.924.139.679

3- Doanh Ihu thuan \e bdn hfidg (ll>=01-l>2) 10 23 3.556.141.614.986 1,997J35-071.629

4 Gid vnn hang hdn I I 24 2.290.292.306.937 2.071.603.890.371

5, Lginhufin ggp bdn hfing (20=10-11) 20 1J6S349J0S.049 925.931.181,258

6 Doanh Ihu hofi dflng tdi chinh 21 1.616.605.2] S 2.653.342-640

8 Lgi nhudn tir cflng ty lien doanh, lien ket 24 17.628 831.459 19.190.114.504

10 Chi phi quan ly doanh nghiflp 26 27 152.021.435.917 112 645.983.472

I I Lgi nhufin thuan tir hoql dflng kinh doanh

(3n=20H21 -22)-*24^25+26))

30 400^90.951,819 383^64-598,794

14 Lgi nhu an khic (40=3]-32) 40 II.49SJ41J7D (1.670J91.534)

15 Tong lgi nhufln kc loan trirflc thufi

(50=30+40)

50 411,886-293-189 381,594.207.260

16 Chi phi [hue thu nh|p doanh nghiflp hifln hfinh 5T 28 45.728.897.313 56.548.691.284

17 Lgi nhiifid sau Ihufi thu nhflp duanb nghigp

C 6 N C T V C6 P H A N N H Q A T H l t U M E N T I E N P H O N G

02 An D4, phuflng l^fch Tray, qufin Ngd Quyen Bio cio t i l chfnh hgp nhfil

Thinh pi\fi Hi! Phflng CHXHCN Vigi Nam Cho nflm l i i chinh ket thuc ngiy 31 Ihing l2nflm2QI5

L LL'tJ C H E I V E N T i t N TCT HOAT & O N G KINH D O A N H

2 £NAI chink cho cdc khoan:

(Lfli) Ih hoqi dflng diu tu 05 (8,545.868.413) (21.059.079.345)

3 Lgi nhupn nr hogi dpng kinh doanh irv&c ikay d&i van lim 98 S6L 969.749.764 4i3.S78.743.142 apng

Thay d6i cic khoin phii thu 09 (180.0 87.071.64 5) (205.179.612.301)

Thay Afti cAc khoin phai tri (khflng ki tfli vay phii tia v i ihufi ihu 11 148.133.947.552 42.776.249.673 nhflp doanh nghiflp phA! nflp)

Thay 6h\ chi phi u i tnrdc 12 (17.447.122.828) (12.091.4 IB 702)

Thufi Ehu rhfip doanh nghlflp dfl nflp 14 (51.775,886,090) (65.502.084.489)

Lieu chayin li^n Ikuin l&hopdpng kinh doanh 29 345.44S.33S.676 a 24.783.728.213)

I I LUU C H U V t N T l t N T L HOAT O Q N G DAU T f

1 Tifln chi dfi mua sim, xfly dgngTSCD v i c i c l ^ sin 21 (347.726.785.708) (289.404.800,214) dii hfn khic

2 Tifin Ihu Tie ihanh nhirgng bin TSCD vfl cic tii san 22 45.000.000 447.409.000 dfli hfn khic

3 Tifin thu Ifli lien giii, c6 lijc vfl lgi nhufin dugc chia 27 932.573.813 1.941.773.821

Lm diuyin den Ihu^n lu hogi dpng diu tv J O (346.749.21 LS9S) (217.015.617.393}

III LLir CHUVtN TJtN TlT HOAT O O N G TAl CHINH

3 C i t([C dfl iri cho cic c6 dfing 36 (84.508.935.000) (65.006.994.000)

Lmt chuy^n d^n IkuAn tir kagl dpng lii chfnh 49 191.706.25 i.i 57 431110.269.106 LwB ihuyit, lica fhufln trong n t n (50=Z(H3(H40> 50 19flJfl^57T938 20J9I.923JOO

Tifin v i lirmng d m i g (ifin cufii Bim (7(h=5l>*t0) 70 ^ 49.73S.663.I71

Ngay 14 ihdng 3 nam 2016

Cdc ihuyJt minh tie Irang 7 den irang 33 Id mpl bp phpn hgp ihdnh cua hdo cdo Idi chinh hgp nhdi

C 6 N C T V C 6 P H A N I N H U ' A T H l £ u MEN TIEN P H O N G

02 An D i , phirfmg I.gch Tray, qu^n NgO Quyfin Bflo cio t i i chEnh hgp nbfil Thdnh phfl Hai Phflng, CHXHCN Vifll Nam Cho nflm t i i chfnh kel ihuc ngdy 31 tfiipg IZnamZQlS

T H U Y E T MINH B A O C A O T A I CHINH H Q P NHAT M A U S 6 B 0 9 - D N / H N

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

Hinh (bih; so httu V6D

Congty Co phin NhtraThifiuNi^ l ifin Phong tifln ihSn l i mfll doanh iighigp Nha nin5c dugc c6 phan hOa Iheo quy dinh tfi N ^ i dinh sfl 64;2002/ND-CP ngdy 19 thing 6 nSm 2002 ciia Chfnh phii vfi viflc chuyfln doanh nghiflp Nhinuflc Ihinh cong ty co phan Vi|c co phin hba COng ty dugc ihuc hi^n iheo Quyfll dinh

so S0/2OO4/QEV-BCN ngiy 17 thing 8 nim 2004 ciia Bfl inrbng Bfl COng ihutrng

Sau khi cfl phin hfla, Cfingty hoal dflng ihco Oiiy chong nhjin ding ky kinh doanh so 020300] J 95 do So Kfi hoach vd Diu lu ihdnh phfl H i i Phbng eip ngiy 30 Ihing 12 niin 2004 v i c i c Gidy chiing nhgn ddng kinh doanh diflu chinh

cfl [^tfiu ciia Cflng ly ditgc niflm yflt tai Sfl giao dich chflng khodn H i Nfli vfli md chflng khoin Fi NTP

Tcng sfl nhSn vicn cua Cong ty lgi ngiy 31 thing 12 nitn 2015 l i 1.197 ngufii (tgi ngiy 31 Ihing 12 ndm 2014: 1.195 ngutri)

Hogt dflng chinh

Hoft dflng kinh doanh cila Cflng ly bao gflm:

Sin xuil kinh doanh cic sin pham nhya din dgng v i cic sin pham cihga phpc vg cic nginh Kdy dgng, congTighi^p, nflng nghiflp, ngu nghiflp, giao Thflng vfln l i i ;

Xay dyng khu chung cu, hg lang co sfl, xay nhi cao cap, vin phflng cho Ihofi, xiy dgng mmg tfim ihuong mai, xdy dgng chg kinh doanh;

Xiy dgng cflng Irlnh k j ihuit din dgng khic;

HogI dflng dich vg l i i chinh, hogi dflng mmg gian tifin tfl;

Kho bdi, vgji lai duflng hfl v i cic hogi dflng hfl Irgcho vin t i i ; v i

Kinh doanh bfil dflng sin v i quyen sfl dgng d i t

Cbu ky sin lual, kinh diianh Ihflng Ihirflng

Chu san xuit, kinh doanh Ihong Ihuong cua Cong ty dugc Ihgc hifln Irong thfli gian khflng qui 12 thing Cic sg kifln quan Irgng dfi l i y ra Irong hoa( dflng

Ngiy Oa thing 5 nim 2015, Cflng ty dfi ting vfin difiu Ifl them 56.338.050.000 VND thong qua phal hinh Ihem CO phieu pho ihflng

Theo Quyel djnh so 69/QD-HfXJT ngiy 18 thing 5 nfimlOIS ciiaHfli dfing quan Irj, Cong ty dS ihinh Ifip Cflng ly TNHH Bal dflng sir Tifin Phong do Cflng ly sfl h[hi 100% v6n Cflng ty TNHH B i l dflng sin Tifin

[*hong d i dugc So Ke hogch v i dau tu Thinh pho H i i Phflng nip Gifiy chflng nhin dfing ky doanh nghiep

ngiy IS things nim 2015

Tai ngiy 25 thing 6 nfim 2015, Cong ty di hoin tal viflc ky hgpdfing nhfin chuyfin nhugng co phin Ifl loin bfl cfl dflng ciia Cflng ty Co phin Nhga Nim Sao, Ngiy 19 thing 9 nim 2015, Cflng ty dfi hoin t i l viflc lhay dfli Gifly chflng nhfin dfing k^ doanh nghiflp cua Cong ly Cfi plifin Nhga Nfini Sao thanh Cong ly TNHH Thuungfnai NhgaNfim Sao, do Cong ty l i chii sfl hihi

7

C O N G T Y C 6 P H A N N H Q A T H I E U N I E N T l t N P H O N G

02 An D i , phuflng Ijich Tray, qufln Ngfl Quyfin Bio cio t i i chinb hgp nhal Thinhphfl Hi! Phflng, CHXHCN Vigl Nam Cho nam t i i chfnh ket ihflc ngiy 31 thing 1^ nim 2015

T H U Y E T M I N I ! B A G C A O TAE C H I N H H Q P N T I A T (Tifip Iheo) M A U S 6 B 0 9 - D N / H I V

Cdc thuyil mirth nay !d mpr hp pkdn hgp ihisnh vd cdn dirge dqc dpng ihffi Vffi bdo cdo idi chinh hgp nhdl ksm Iheo

X C O Sd L A P B A O C A O T A I C H I N H H Q P N H A T v A N A M T A I C H I N U

Co* Sff l i p bio cio t i i chmh hgp nhfit

Bio cio t i i chfnh hgp nhfil kkm iheo dugc trinh biy bing Dflng Vifll Nam (VND), Ihca nguyen tfic g i i goc

v i phu hgp vbi chufin mgc kfi toin, chfi dflke loin doanh nghiep Vifll Nam v i c i c quy djnh phip ly cfl lien quan dfin v i ^ lip v i trinh biy bio cio t i l chinh

Bio cao t i i chinh hgp nhfit kflm then khflng nhim phan inh tinh hinh t i i thinh, kfll qui hogi dgng kinh doanh va tinh hinh Imi chuyfin lifin iheo cic nguyen ific va thflng Ifi kfi loin dugc chfip nhiin chung tgi cic niroc khic ngoai VifiE Nam

NAiD l i i chinh

Nam tai chinh ciifl Cflng ty bit dfiu tfi ngiy 01 ihing 01 v i ket thuc vio ngay 31 ihang 12

3 A P D U N G H I T Q N C D A N K £ T O A N M Q I

Hirflng din mfli vfi chfi d^ ke toin doanh nghlfip

Ngiy 22 Ihing 12 nam 20 ] 4, Bg Tai chinh di ban hanh Thflng tir sfl 200^20 M/FT-BTC ("Thflng lu 200") huflng dan chfi dg ke loin cho doanh nghifip v i Ihflng tu sfl 202/201 dTTT-BTC ("Thflng lu 202") huflng dan phuong phip Igp v i trinh biy bio cio lii chinh hgp nhaL Cic thflng Ui nay cfl hifiu Igc cho nim t i l chinh bat diu vao hoic sau ngay 01 thing 01 nim 2(115 Thflng lu 200 lhay the cho cic quy djnh ve che dg

ke loin doanh nghifip ban hanh theo Quyel dinh so 15/2006/QD-BrC ngiy 20 ihing 3 nSin 200fi cua Bg

T i i chmh v i Thflng tu sfl 244/2(109/rT-BTC ngiy 3 I thing 12 nim 2009 ciia Bfl T i i thmh Thflng lu 202 lhay Ihc cho phfin XIII - Thflng tu so I6L/2007/TT-BTC ngiy 31 Ihing 12 nim 2007 cua Bfl T i i diinh huflng dan Igp v i trinh biy bio cao tai chinh hgp nhfil iheo Chufin muc kfi l<>in Vifll Nam so 25 "Bio cio

t i i chinh hgp nhfit v i kfl toan cic khoin dfiu tu vio cflng ty con" Ran Tiing Giim doc d i ip dyng Thong lir

200 va Thong tir 202 uong vifit lip v i Irinh biy bio cio t i i chinh hgp nhfit cho nijn t i i chinh kfir thiic ngay

ra

Cff sfl hgp nhfil bio cio t i i chinh

Bao cio lai chmh hgp nhfil bau gom biu cio l i i chfuh ciia Cflng ly v i bio ciu l i i chinh cfla cflng ly do Cong ly kifim soil {cong ty con) dugc tgp cho nim t i i chinh kfil Ihuc ngiy 31 thing 12 nans 2015 Vi^c kiem soit niy dgl dugc khi Cflng ty cfl khi ning kiem soil cic chlrh sieh lai chinh v i hogt dflng cila cfic cong ty nhln diu tu nhim thu dugc lgi it^ Tir hogl dflng cua cic cong ly niy

CftrVG TY C 6 P H A N N H Q A T H l t U M 6 N T I E N PHONG

Q2 An Dd, phudng Lgch Tray, qufin Ngfl Quyfin Bfia cio t i i chinh hgp nhfit Thanh pha Hii Phflng C H X H C N Vi^t Hara_ Cho nam l i i chinh ket tJiijc ngfiy 31 tiling IZnfljn 2015

T H U Y f T M l N H B A O C A O TAl C H I N H H<;(P NHAT (Ticp ihco} M A U S6 B 09-DN/HN

Cic ihiyei minh nay id mpi bg phi)n bgp ihdnfj vd can Jupc dgc iSdng ihOi vdi bdo cdo tdi chinh hgp nhdt kcm iheo

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 ^ v f ii rri^p iheo)

Cusdr hgp nhfil bio cio l i l chinh (Tlep theo)

Kfit qui hogl dflng kinh dnanh ciia cic congty con dirge mua lgi ho{lc bin di g-ong ky dirge tiinh bfiy trong bin edo kfli qui hci^r dflng kinh doanh hgp nhfil lu ngiy mua hofic cho d ^ ngiy bdn khofir dfiu lir fl cdc cflng ty con dfl

TitHig tnrflng hgp cfin ihifit, bio cio tai chinh ciia cic cflng ry con dugc difiu chinh dfi cic chinh sich ke toin dugc ap diing tf i Cflng ty vfi cic cong ly coo Ifi gi6ng nhau

Tfil ca E^ic oghiflp vg v i s6 du giOa Cong ty vfi cic cflng ly con vfli nhau dugc lo^i bfl khi hgp nhfil bdo cio tai chinh

Hgp nhfit kinh doanh

T i i sill, cflng ng vfi cflng ng rifim tfijig cua cong ty con dugc xfic djnh theo gid trj hgp ly l^i ngiy mua cflng

ly con Bdl ky khodn phg Ofli ndo gifta gid mua vfi long g i i Irj hgp ly cfla l i i sin dugc mua dugc ghi nhfin Ifi lgi [hfl thirong m^i Bfil ky khoan thieu byt nao giOa gid iniia vfi long gid trj bgp ly cua l i i sin dugc mua dugc ghi nhfin vao kfil qufi hofi d ^ g kinh doanh cua ky kfl lodn phal sinh ho^ dflng mua cflng ly con

Lgi Ich cua cA dflng ihifiu sh i f i ngfiy bop nhat kinh doanh han dfiu dugc xfic djnh l i ^ eg sfl ly )fi cia cA

dflng duflu sfl irong Iflng gifi irj hgp ly cua tfii sdn, cong ng vd cong ng liflm ling thrgc ghi nhfin

& | p t r vio cflng ty Mfin kfit

Cflng ly lien kcl Ifi mflt cflng ty mfi Cflng ty cfl finh huflng ddng kA nhung khong phfii Id cflng ty con hay cflng ly lien doanti ciia Cflng ly Anh hirflng ding kA ihA hifln fl quyen tham gia vfio viflc dira ra cic quyfit djnh chinh sich l i i chinh vfi ho^ dgng cua ben nhfin dfiu lu nhung khflng cfl dnh huflng vA mfil kifim 5odi hofic dflng kifira sofil nh&ng chinh sich nfiy

Kflt qua hoal dflng kinh doaiUi tfii sdn vd cflng ng cua cfic cflng ly lifin kAi dugc hgp nhfil trong bfio cfio tfii chinh hgp nhfil theo phuimg phip vfln chu so hiiu Cic khofin gflp von lien ket dugc trinh bfiy irong bing cio dfli ke toin hgp nhfil theo gifi gAc dugc dieu chfnh ihcu nhOng lhay dfli trong phfin vAn gflp ciia Cflng

ty via p4iin lAi san Lhufin ciia cflng ty lien kflt sau ngfiy mua khofin dfiu lu Cic kbofin lA ciia cflng ty lien kfil vugt qufi kbofin g ^ vAn ciia Cflng ty lai cflng ly l i ^ kAt dfl (bao gflm bit kfl cfic kbofin gflp vAu dii h ^

m i vA Ihgc chfit If 0 ihfinh dfiu lu lhufin cua Congty If i cflng ty lifln keidfl) khftigdirgc ghi nhfin

Trong truflng hgp mfll cflng ly ihinh vifn cia Cflng ly thgc hifln giao d|ch vfli mflt cong ly ii£n kAi vfli Cflng ty, chua thgc hifln luong img vfli phfin gflp vAn cua Cflng ty vio cflng ty lifln kfil dugc lofi bfl khfli bfio cfio tfii chinh hgp nhfit

Gdp von lien doanh

Cfic khofiii gbg v6n litn doanh Ifi ihoa thufin iren co sfl ky VAl hgp dAng m i iheo dfl Cflng ry v i cic ben

Ihom gia digc htfin hoft dflng kinh lA Irhn co sfl dflng kiflm soil Co so dflng kiflm sofil dugc hifiu l i vific dua ra cic quvAl dinh mang tinh chlfln luge lien quan dAn cfic chinh sich hoal dflng vfi Ifii chinh cua don vj lien doanb phai cfl sg dflng lhufin cua cic ben dAng kiflm sofil

Trong Iniflng hgp mflt cflng ty thinh vien trgc tiep tbyc hifin hifgl dflng kinh doanh Ihco cfic ihoi lhufin lifin dciauh, phin vfln gflp via t i l sfin dflng kiem sofil vfi bfll ky khoin ng phfii t r i phfit sinh chung phii gfinh

chju cung vfli cic btsi gflp vfln lifln doanh khic lir hr>al dflng ciia fien doanh dugc hfch loin vfio bfio cio tfii

chinh cua cflng ly tuong ling vfi dugc phan logi iheo han uhiT ciia nghifp vu kinh lA phfii sinh Cac khoio

cflng ng v i chi phL phfii sinh cfl lien quao Ugc liAp dAn phin vfln girp tiong phfin Ifii sfin dflng kiflm suit

dugc hfch lofin tren co sfl dfln tich Cic khoin thu nhfip lir vi^c bfin hing hole sfl dgng sir phfim

dugc chia tir hoal dgng ciia lien doanh vfi phfin chi phi phit sinh phai ginh chju dugc ghi nhfin khi chic

chin khoan lgi ich kinh tfl cfl dugc lu cac giao dich niy dugc chuyfln ifli hofic chuyfln ra khfli Cflng ly v* cfic khofin Ig! Ich khUi lA nfiy cfl thfl dugc xfic djnh mflt cfich dfing tin c4y

10

C Q N G T V C O P H A N N H I / A T H i t U M ^ N TIEN P H O N G

02 An Dk phuong Lfch Tray, qufin Ngfl Quyin Bfio cfio tfif chfiifa hgp nhal

Ihfinh phA Hfii Ptiflng, CHXHCN ViAi Nam Cho nim tfii chtoh kAiihuc ngfiy 3 ] thfing I2nfim20l5

T H U Y £ T M I N H B A O C A O T A I C H I N H HQP N H A T (T\tp tbn) M A U S Q B 09-DN/HN

Cdc ihuyei minh nay la mpt bp ph^n hgp ihdnh vd can dugc ilgc dPng ihCri v&i bda cdo tdi chinh hgp nhdl k^m ihco

4 T 6 M T A T C A C C H I N H 5 A C H K £ T O A N C H U YfiUfTiAplhra)

CAp VAD li&n doBDh (Tiflp theo)

Cfic Ihoa lhufin g6p vfln bCn duanh lien qiuui dcu vific Ihfinh ](lp mfll ca sfl kinh dnanh dfic tfip Irong dfl cfl cfic ben iham gia gflp vAn lifln doanh dugc ggi Ifi co sfl kinh lioanh dflng kiflm scfit Cflng ly Ifip bfio cfio vfl cfic khcfin lgi ich trong cfic co so kinh doanh dflng kicm sofil Eheo phuong phfip vfln chii sfl hlhj

Bfil ky lgi ihfl kinh doanh nfio cfl dugc lu vific mua Ifi phin gflp vfln cua Cflng ly lgi dfln vj gflp vfln li£o doanh dflng kiflm sofil dugc kfl loan phii bgp vfli chinh sfidi kfl lofin cua Cong ty lifln quan dfln lgi thfl ihucmg mai cfl dugc ILT vific mua cflng ly con

Cflng eg tai chinh

Ghi ithdn ban ltdu

Tdi son idi chinh: Tfi ngfiy ghi nhfln ban dau, tfii ^fin Ifii chinh dugc ghi nhfin Iheo gifi gAc cflng cfic chi phi

giao djch co lifin quan Iryc nflp dfln vific nrna sfim tfii sfin tfii chinh dfl Tfii san tfii chinh ciia Cflng ly bao gflcD Dfln, cfic khoan luong duong lihi phfii ihu khfich hfing, phfii dm khac va cfic kbofin dAu nr

Cong tdi chinh: Tfi ngfiy ghi nhfin ban dAu, cflng ng tfii chinh dugc ghi nhfin I I K O gifi gAc cflng cfic chi phi giao djch cfl lien quan Uyc tiflp dfln vi^c phat hfinh cflng ng tfii chinh dd- Cflng ng tfii chinh cua Cflng ly bao gflm cfic kbofin phai ufi nguoi bfin phai ira khfic cfic khofin vay vfi chi phi phai trfi

J>dirA gid Igl sau tin ghi nh^n ban dAu

Hi^n [fi chua cfl quy djnh vA dfinh gifi Ifi cflng c\i tfii chinh sau ghi nhfin ban d ^

TiAn vfi cfic khnan linrng dirtmg tiAfl

TiAn vfi cfic kbofin Uiong duong tlAn bao gflm lien mfit If 1 quy cfic khofin tien giii khc^g ky hgn cfic khoan dAu tu hfn cfl khfi nkng thanh kbofin cao, dA dfing chuyAn dAl ihfinh ticn vfi it cfl liii ro lifln quan dAn

v i ^ brcn dgng gifi trj,

Cfic khoan dIu lu (ill chinh

Chdng khodn kinh doanh

Chthig khofin kinh doanh Ifi cfic khofin chung khofin dugc Cflng ty nfim gid vfli myc dich kinh doanh Chflng khofin kinh doanh dugc ghi n h ^ bfil diu tfl ngfiy Cflng ly cfl quyen sfl hOu vfi dugc xfic djnh gifi trj baa dfiu theo gifi trj hgp ly cua cfic khofin thanh tofin Ifi thfli diAm giao djch phfii sinh cflng cfic chi phi lien quaa deo giao dich mua chflng khofin kinh doanh

Tfi cfic ky ke tofin tiep theo, cfic khoan dfiu tu chflng khofin dugc xfic djnh ihco gifi g6c trit cfic khofin gifim gifi chflng khofin kinh doanh

Dy phflng giam gifi chflng khofin kinh doanh dugc irlch Ifip theo cfic quy djnh kA tofin hifln hfinh

D J V IV vao cong eg vAn cua dOn v\ khdc

Diu tu van cong cy vfln cfla dcm vj khfic phfin finh cfic khoin dfiu tu cflng cy von nhung Cflng ty khflng cfl quyAn kiem sofil, dflng kiem soai hufic co finh huflng dang ke doi vfli bfln dugc dfiu tu

Khoan dfiu tu via cflng cy vfln cfic dan vj khfic du^a; phfin finh iheo nguyen gifi trii cfic khofin dy phflng giam gifi dfiu lu

C O N G T V CQ PHAN N H Q A T H I E U M E N T I E N P H O N G

02 An Dfi, phuflng Lach Tray, qufn Ngn Quyen Bfio cfio tfii chinb hgp nhat

Thanh phfl Phflng, CEIXHCN Vi|tNam ChonSmtfii diLnh k£t Ihilc ngfiy 31 thing I2nain 2015

T H U Y t T M I N I ! B A O C A O T A I C H I N H HQP N H A T (TiAp then) MAU S6 B 09-DN/HN

Cdc liiuyel minh nay id mot bp phan tuip ihdnh vd can dugc dgc ddng ihoi vdi bdo cdo idi chinh hgp nhdl kem iheo

4 T 6 M T A T C A C C H I N H S A C H Kt T O A N C H C Y £ U (TiAp theo)

Ng phai thu

Ng phfii Ehu Ifi sfl lien cfl the thu hfli cua khfich hfing hofic cfic doi tugng khfic Ng phfii thu dugc oiiih bfiy

theo gifi trj ghi s6 [rfi dl cac khofin dir phflng phfii Ehu khfl dfli

Dg phflng phdi thu khfl dfli dugc trfch Ifip cho nhLhig khofin phfii thu dfi qufi han ihanh tofin tir sfiu thfing trfl

Ifln, hofic cfic khofin phfii Ehu mfi ngufli ng khfl cfl khfi nfing thanh lofin do bj thanh Jy, phfi sfin hay cfic khfl

khfin tuong tg

Hflitg Icin klin

Kfing tfln kho dirge xfic dinh Er£n co sfl gifi thfip hen giOa gifi gflc vfi gifi trj ihuAn cfl thA thgc h i ^ dugc

Gifi gflc hang tfln kho bao gflm chi phi nguyfn vfil liflu trgc liflp, chi phi lao dOng irirc tiflp vfi chi phi sfin

xiiSt chung, nflu cfl, dfl cfl dugc hfing ifln kho fl dia diflm vd tiang Thfii hivn lai Gifi xufll kho cfla hfing ifln

kho dugc xfic djnh ihco phuong phfip blnh qufin gia quyfln, ngoai ttir gifi xufil kho nguyCn v^l liflu dugc xfic

djnh theo phuong phfip tihfip miflc XLI^E truflc Gifi tri thufin cfl Ehfl thgc hign dugc dugc xfic dinh bfing gifi

bfin uflc Einh trf: cfic chi phJ irflc tmh dfl hoan Ehfinh cimg chi phi tiep thj, ban hang vfi phfin phoi phat sinh

Dg phflng gifim gid hdng ton kho dugc tnch Ifip theo cdc quy djnh ke todn hifir hfinh, TheO dfl, Cflng ty

dirge phkp tiich ifip dg phong gidm gia hfing ton kho l5i thfli, hong, kflm pham chat vfi Irong truflng hgp gifi

gflc ciia hfing iflti kho cao hon gifi tri i h u ^ cfl thfl thgc hifin dugc tfi ngfiy kfll ihflc ni£n dfl kfl lofin

Tdi sdn cA djnh hOii bin fa vfi khau faan

Tfii sfin CO djnh hOu hinh dugc trinh bfiy theo nguyfln gia tru gifi trj hao mfln luy ke

Nguyen gid Ifii sdn cfl djnh hibi hinh bao gflm gifi mua vfi Eofin bfl cfic chi phi khfic lifln quan trgc tiflp dflo

vice dua Idi sdn vfio trang thdi sdn sdng sit dgng Nguyfln gifi tfii sfin cfl dinh hlhi hinh do tg Ifini, tg xfiy

dgng bao gflm chi phi xfiy dgng, chi phi sfin xufllEligc tfl phfit sinh cflng chi phi Ifip dfit vfi chay thii

Tfii sfin cfl djnh hOu hinh dirge khflu hao tbeo phuong pbdp dirbng thing dga Iron I h ^ gian hfhi dgng u6c

tinh, eg the nhu s^:

NJm 201S S6 nflm Nhfi ci>a, vfli kifln trtc 5-25 Mfiymflc, ihietbi 3 - 10

Phuong tifln vfln tai 3-10 Thiet bj vfir phbng 3-5 Cac khofin Ifii, lo phat sinh khi Ihanh ly bfin Idi sfin Id chfnh Iflch gilta thu nhflp tu thanh Ly vdgifi trj c6il Ifi

cua tdi sfin vfi dugc ghi nhfin vfio bfio cfio kflt qufi hoat dflng kinh doanh hgp nhat

Tdi sdn efl djnh vfl hinh vd hao mdn

Tfii sfin cfl dinh vfl blnh phan finh gid tri ^ f i tri quyen sii dung dflt, dugc trinh bfiy iheo nguyen g i i ttfr gifi

tr| hao mim luy kc Nguyen gifi ban dfiu ciia quyfln sii dyng dfil bao gom gid trj cua quy^n sii dyng dat dugc

ghi nhfln trong gia mua vfi cac chi phi lien quan Irgc Elflp tCri viflc co quyen sir dgng dSL Khflu hao dugc

tinh theo phutmg phfip dirtmg thfing irong vflng 30 - 45 nfim

Tai sfin cfl djnh vo hinh phdn dnh gifi trj phin mhm mfiy rinh vfi dugc liinh bfiy ihco nguyfln gifi tru gifi trj

hao mon luy kfl, vfi dugc khau hao Uico phuong pbfip dudng thfing dga tren thfli ^an sir dyng hOu Ich u6c

tinh Ifi 5 nfim

02 An Dfi, phudng Lych I ray qufin NgO Quyfln BAo cAo t i i ehinb hgp nhflt

TTidnh ph6 Hai Phflng, CiPmCN Vigt Nam Cho nfimtfii chinh kflt Uiuc ngfiy 3] thfing l2nani2QI5 THUVET MiNH BAO CAO T A I C H I N H HQP NIlAX (Tiflp theo) MAU S 6 B 0 9 - D N / H N

CdclhuySt minh nay Id mpl hg phgn hgp Ihdnh vd cdn dio/c dgc ddng ih&i vdi bdo cdo idi chinh hi/p nhdt kem iheo

4 T O M T A T C A C C H I N K S A C H Kt TOAN CHU Y £ U (Tiflp Ihco)

Chi phi l i y dgng rcr bin Ab dang

Cfic tfii san dang trong qufi trinh xiy dgng vg mgc dich sfin Kufll, cho thu£, qufin Iri hnflc cho bfil ky

muc dich nfio khfic dugc ghi nhfin theo gifi gbc Chi phi nfiy bao gflm chi phi dich vu vfi chi phi Ifii vay c6

lien quan phh hgp vdi chinh sfich ke tofin cua Cong ty Vific llnh kh4u hao cua cfic tfii san nfiy dugc fip dgng giflng nhu vdi cac tai san khfic, bfil d^u tir khi Ifii saa o vfio trgng thai sfin sfing sik dyng

Cfic khofin trfi tnrdc

Chi phi trfi inrdc bao gflm cfic chi phf thgc tfl dfi phat sinh nhung cfl liCn quan dfln kcl qufi hoft dgng sfin xuflt kinh doanh ciia nhiflu ky kfl toan Chi phi trfi iruflic bao gflm khofin lifi tniflc lifln thue dal vfi cfic khofin chi phi trfi tncflc khfic

Tifln Ihuf dflt thfl hign so tifln Ihue dat dfi dugc trfi trudc Tifln thufi dfli trfi tmdo dugc phfin bfl vfio Bfio cfio ket qua hofi d&ng kinh doanh theo phuong phfip dubng Ihitng tuong ur^ vdi ihoi gian thufi

Cfic khofin chi phi trfi imdc khfit bail gflm gifi trj cong cm dgng cy, Jinh kifln loai nhfi dfl xufll dfmg Cfic chi phi nfiy dugc vfln hfia dufir hinh ihuc cfic khoan trfi tntdc vfi dugc phfin bo vfio Bfio cfio kfll qufi hoft dflng kinh doanh hgp nhit, sQ dgng phutmg phfip dufing thfing theo cfic quy djnh kfl tofin hifln hfinh

Cfic khofin dgphbng

Cfic khofin dg phfing dugc ghi nhfin khi Cong ty cfl nghta vy ng hifln tai do kflt qufi tfi mfll sg kifln dfl nfiy ra vfi Cbng ly cd khfi nfing phai thanh loan nghia vy nay Cfic khofin dg phfing dugc xfic djnh trf n co sfl uflc tinh ciia Ban Tong Gifim dflc vfl cfic khoM chi phi thiflt dfl Uianh tofin nghTa vy ng nfiy lgi ngfiy kfll thiic

•jfa dfl kfl lofiiL

Ghi nhln doanb Ihu

Doanh thu ban hfing dugc ghi nhfin khi dflng thfli rhfla mfir tal cfi nfim (5) dieu kifln sau:

(a) Cong ly dfi chuyen giao p h ^ Ifln rui ro vfi lgi Ich gfln lifln vfli quyfln sfl hdu sfin phflm hg^ hfing h6a cho ngufli mua;

(b) Cflng ty khflng cfln nflm gift quyfln qufin ly hfing hfla nhu ngufli sfl hflu hfing hfla ho^c quyfln kiem sofit hfing hfla;

(c) Doanh thu dugc xfic djnh tuong doi chfic chfin;

(d) Cong ty s€ thu dugc lgi ich kinh tfl tfl giao dich bfin hfing; vfi

(e) Xfic d|nb dirge chi phi lifln quan dfln giao dich bfin hfing

Lfii tien guT dugc ghi nhyn tren co sfl don lich, dugc xfic djoh tren so du cfic tfii khofin tien gui va Lfii sufit fip dgng

Lfii tfl cfic khofin dfiu tu dugc ghi Dbfin khi Cflng ty co quy^n nhfin khofin IfiL

Nguf i t |

Cfing ty fip dung xu ly chcnh Ifieh ty gifi then huflng dan eiia Chu^ muc ke lofin ViglNamsA 10 (VAS 10)

*^Anh huong cua vige thay doi ty gifi hoi dofii" Theo dfl, cfic nghigp vg phfii sinh bfing ngoai If dugc chuy^ doi lbei> ly gifi lai ngfiy phfit sinh nghiep vg So du cfic khoan muc lien Eg cfl gflc ngofi If lgi ngfiy kcl Ihuc ky k^ tofin dugc chuyen doi then ly gifi Igi ngfiy nfiy Chcnh Iceh Ey gifi phfit sinh dugc hach tofin vfio Bfio cfio kflt qufi hoat dflng kinh doanh hgp nhfit Lfii chfnh Iflch ly gifi do dfinh gifi lyi cfic sfl du t f i ngfiy kflt tfaflc nifln dfl kfl toan khflng dugc dfii^ dfl chia cho cfic cfl dong

CONG TV C6 PHAN NHI/A T H l £ u NIEN TIEN PHONG

02 An Dfi, phufmg L.gch Tiay, quyr Ngo Quyfln Bfio cfio tfii cfafnh hgp nhIt Thfinh phfl Hfii Phflng, CHXHCN Vift Nam Cfio nSni tfii chfnh kflt thiic n g ^ 31 thfing 12 nSm 2t)l5 THUVET M I N H BAO C A O T A I C H I N H HQP N H A T (Tiflp Iheo) MAU S6 B 09-DN/HN

Cdc ihuyet minh nay Id mpt bp phpn hgp Ihdnh vd cdn dugc dqc ddng ihdi vdi hdo cdo idi chinh hgp nhdi Afim Iheo

4 T r i M T A T C A C CHfNH SACH K £ TOAN CHlJ v t u (Tiflp theo)

Thufl

Thufl Ihu nhflp doanh nghiflp Ihfl hifln tong gifi tJi cua thufl phai tra hifln ifi vfi ihufl hoin lai

sfl Ihufl hifln lai phfii lia dugc h'nh dga Iren thu nhflp chju thue trong nflm ITiu nhflp chju ihufl khfic \(n lgi

nhiifln lhufin dugc trinh bfiy tren bfio cio kfll qua hofl dflng kinh doanh hop nhfll vi thu iihflp thiu ihufl khung bao gom tfic khoan Ihu nhfip hay chi phi tinb Ihue hoflc dug: khau Int trong cfic ky khfic (bao gflm cfi l5 maog sang, nflu cfl) vfi ngofii ra khong bao gom cfic chi lieu khong chju Ihufl hoflc khflng dugc khflu trii

Thufl Ihu nhfip hofin Eai dugc tinh irfln cfic khofin chfnh Iflch giiTa gifi Tri ghi sfl vfi ca sfl tinh ihufl thu nhflp

ciia cac khoan mgc tfii sfin hofic cflng ng lifn bfio cfio Ifii chmh hgp nhfit vfi dugc ghi nhfln theo phucmg phfip bfing cfin dfli kc tofin Thuc ihu nbflp hoin Ifi phfii tra phai dugc ghi nhfln cho tat ca cfic khoan chenh Igch tfm thfli cfln tfii sfin thufl thu nhfp hofin i f i chi dugc ghi nhfln khi chfic chin cfl du lgi nhu|n tinh Ihufl trong luong lai dekhfiu trucac khoan chenh Iflch tfm thfli

Thufl thu nhfip hofin lgi dugc xfic djnh theo thufl suat dg tinh se fip dgng cho nfiin tfii san dugc thu hoi hay

ng phfii lia dugc thanh toin Thue thu nhflp hofin Ipi dugc ghi nhfln vfio bfio cao ket qufi hofl dflng kinh doanh hgp nhfil vfi chi ghi vfio von chu sfl hCu khi khoan Ihue dfl cfl lien quan den cfic khofin mgc dugc ghi Ihfing vfio v ^ chu sfl hQu

Tfii sfin Ihufl thu nhfip hofin ltd vfi ng Ihufl Ihir nbfip bofin lai phfii trfi dugc hfi irfi khi Cflng ty cfl quyfln hgp phfip dfl biJ Eru giaa tfii sfin thufl Ihu nhfip hifn hfinh vfli Ehufl Ihu nhfip hign hfinh phfii nflp vfi khi cfic tfii sfin Ihufl thu nhip hofin lai vfi ng [hue thu nhjip hofin Ifi phfii trfi lien quan loi Ihue thu nhfp doanh ughigp dugC qufin ly bfli cung mgl co quan thufl vfi Cong ^ cfl dg dinh tbaob Eofin thue thu nhfip bign bfinb trfn eg sdl lhufin,

Vifc xfic dinh thufl thu nhfip cua Cong ty cfin cu vfio cfic quy djnh hifin hfinh ve thoe Tuy nhier, nhdng quy djnh nfiy thay doi theo timg thfli ky vfi vific xfic djnh sau cung ve thue thu nh|p doanb nghifip tuy thugc vfio kflt qufi kiem tra cua co quan thufl eft tham quyen

Cac lofi thufl khac dugc ^ dung theo cfic lual Ihue hifln hfinh tai Vifll Nam

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