Báo cáo tài chính hợp nhất 6 tháng năm 2015

Báo cáo tài chính hợp nhất 6 tháng năm 2015 tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về tất...

TO\G C6\G T\ CO PH{N \7IAY vTET TI EN

vA CAC CONG TY CON

Qhahh l,p tqi neic Cins hda Xd h1i Ch Nshia Vi,t Ndn)

Cho Li hoAr dOng rn nga) 0l th:ing 0l nam zrtl5

d6n nqny 30 thiing o nam 20t 5

Kllhcqr:

C6ng ty TNHH Debne vlat Nam

T)ng 18,Tda nha Tlmes Square22-36 Nguy6n Hrq, auan 1

Cic ( d ddng lloi d;nts Qu{tr rr! Brn Kiim \o{r rr Ban l6trg Citim rt;c

TOng C6ng ry C6 phiin May ViCt Tion

Chtng 10i_da thuc hiCn c6ng iac soit xet bang can d6r ke ruJn hop nhir tai nSay j0 rh;ng o nam 20 t5 cung v6i

bao ceo k6t qui hoat d6ng kinh doanh ho-p nhat bdo cao tuu .huycr t,in re troi nt,ir (h; k) troJr dong tn;sdy 01ihing 0l nam 2015 d6n ng?iy 30 tharg 6 nam l0l5 \a rac rhulir mrnh bdo ciio ri,.r.,nt t,oo ntirie," tii.o

(gqichung la "bio ceo tAi chinh hqp nhdt') cua Tong Cifg t) Co th;n Mal \ rar Tiin ( Cong ty m9,.) vi cic

c6ng ty con (C6ng ty nrc vd cic c6ng ty con sau dey gai chung ti t6ng C6ng ry,') dLLoc tap ngAy 28 thing 8nim 20l5 in trang 3 d6n lraDg 33 ViCc lAp vd rrinh biy btio c6o rai chirh hop nhit ney thu6; f6ch nlriim cLla

Ban T6ng Cidn d6c TOng C6ng ry l r,ich nhiem cua chrtng 1a)i td dua ra Bao c,to k6t qui c6ng tJc soar rer \n

bao cAo tdi chinh hgp nhai nay nCn c., sii c6ng t6c soar xet cr'ra ching t6i

Chnng t6i da thm hien c6ng tec soat xet bAo cio tdi chinh hop nhit rheo Chuiin mlLc kiCm todn ViAt Nam s6

ol0 -, 6ng,4c roar \er bao.du r.richrnh Chu;, m r( rr) ]er ;.rcons rd -,dr \er ntrd t;o ki hod.h \a rhuchien dd co su ,idm bao um pha rune, o-o ;o llr ch th I o rt,;r ,r i r,r,.1.,.s nnrni "i ,.r rronr)au.

C6ns tac soat xdt bao sijm cht ydL, la vicc trao dor \o, n};n \u (rLa r onl cong 11 .J ap auig cac rlt tuc ptanllch ftn nhrng thdng tin tai chinh; cilng rac nay cung cip mot mric d6 dAm bao rhrip hon c6rra rxe kiJm ioan.Cbirngt6ikh6ng lhuc hien c6ng vidc kiSm toan nen cnng kh6ns dua ra i kidn kiCn roin.

TrCn co s0 c6ng fic soit x€l cia chring t6i, chnng rdi kh6ng fiay co su kien n,io dd chuog r6i cho rang bco ldo t;i (hlnh hoD

_nhir kcm rheo khone phan anh n ung thuc vA hop li, tren ctc khia canh r;ne y6u, tinh hirh rarichinhhqpnhar cua lunECongrltii nga)lUthllng6nam20t5cnngnhuketqLrahoatd6ngkinhdoanhhonnhet va nh hinh luu chuy"in tiin rC ho, nhSt cho k) hoar Jvnts tu [a) U I r]ung 0l nam 2-015 dan ng:ry lb thing 6 nim2015 phir hop v6i chuin mrio k6lo.rn, che dd k iodn do,nt n;t,,.p vil, Ndm ri cec quy diDh

phep li c6 liCn quan den viec lap vii trlnh biy bio cao Gi chinh

^"gAy2Ethdng3.in2015Thnth phO lti Chl llinh, CtIXIICN fiet Naht

Ten Oeloitte tlugc dnng d6 chi 16l hoic nhi6u hanh vi6n ola Oeloilte Touclr€ Tohrnatsu Lihited,

mol c6og ty TNHH cd lru sd bi Anh, va rlang ludi cac h6ns lhanh vien - m6i ihanh ven rd mot

td ch0c dOc l6p va mfl phap li Deroitle ldche lohhaEu Lm4€d (hay'Deloifle Toan clu') kh@q

drng.lp dich vu cho cac khech hang Vui ldng rem la wobsile ww.debino corJabout d6 bi6t

li€m th6ns ti chi 6l va cd cju phi,Lp l, a,a Oobin€ Touche Tohmai$ limited ve cac heng hanh vi€n

Vin Dinh Khu6 Ki6m tonn vi6n

ClrLing nhan dang ki hanh ngha kiCm toans6 I178-2011-001 I

si, IJC it ,r,t-n,'.-r,'

T6NG CONG Ty co PHAN MAy VIET TI6N vA c,(c CONC Ty coN

'Ihainh phii Hd chi Minh, cHxHCN vift Nam cho k' hoat dong lv ngny 0l/01/2015 d6n ngey 30/6/2015

BANC CAN Dot Ki TOAN HqP NHAT

Tai nedy 3A thnng 6 nd 20l5

MAU B OI-DN/HN

DV I':VNI) Tfu SAN

A TAT SAN NGAN IIAN

(100:ll0+120+130+140+150)

I TiAn vn c6c khonn tuong duong tian r.Tidn

2 Cec khoan tLrong dLrong tian

II Cnc khoen dAu tu tli chlnh ngiin hqn

l Diu tu ng6n hqn

IttC6c khorn phrii thu rgiin htn

l Phaithu khnch hdng

2 Tra trxdc cho ngLrdibAn

3 Cdc klroan phai thu khic

4 Du phnng phaithu nsan h!r1kh6 ddi

lV Hing tan kho

l Hang 16n kho

2 Dq phdns siam si6 hang ldn kho

V Tni sdn ngiin hFn khnc

L Chiphi tri truoc ngin hAn

2 Thu6 giarrisia tang duqc khAu trn

3 Thua va orc khoAn khac phailhu Nha nu6c

4 Tai san ngin hqn kl6c

B TAI sAN DAI H4N (200=22o+2s0+260)

I T,'i sri'r c6 rilnh

l Tai san c6 diirn hnu hinh

- Nquycn gin

- Gin bi hao mdn l y ki

2 Tii sAn v6 hinh

- Nguyen gin

- Gid tri hao mnn lny kd

tl Cnc khoin dau tlrtnichinh dli h?n

L Diu lLr vao c6ns li licn k61, lien doanl

2 DAu tu daihan khec

3 Du phong siim gii diu tu tai chinh dali hen

III Tni snn dni h?n khdc

l Chi phi tra tlLrdc ddi hqn

2 Tei san dai han khAc

TONC CQNG T,iJ sAN (270=1oo+2oo) _l_469.691.299.175 2.908-906.590.774

Me Thu!6t

s6 minlr

100

ll0t112

12012t

130

l3l t32

115119140

l4l t49

t50 l5l

152154158200

4.000.000.000261.360.000.000261.360.000.0001.210.706.991.1l9872.991.750.54632.511.439.874

305.786.117.461

(582.316.162)930,835.063.3s1945.574.526.825

(r4 139 163 114)179.921.125.010

| _349 .121 .5 t9

176.368.171.350766.981.1,19

1 _43 6 _814 _992

735.684.571.841

354.209.196.025353.310.721.469

939.803.905.it71(536 498.134.442)

898.47,1.556

t61t7.7 _046

(15.5 t9.278.15A)325.555.692.826

268 599.51',l -290

70 _655 _614 _81',]

(l3.699.195.341)55.919.682.990

15.382.067.571

40 537 6t5 419

2.2'8t.26',t 366,410

21't.430.t',t6.919237.426.954.6911t _003 _222_222

170.880.000.000170.880.000.000

1.111.r66.907.658

835.648.955.58214.006.218.147262.,192.316.588

(980.582.659)

575.085.285.312

588.336.69i.407(t3.251.408.095)

r45.70,1.996.551997.191.756143.506.755.990

(15.425133.134)

296_7 12.436.242214.4 73 _981 _296

TONG C6NG TY CO PHAN MAY VIET TI6N VA CiC C6NG TY CON

Thinh ph6 Hd Chi Minh, CHXHCN ViCt Nam ChokyhoitdOnghrnga)0l0ll0l5dinngiy30/6/2015

B,{.NG cAN D6r KE ToAN HgP NHAr Gi6p theo)

nri ngny 3a *Ang 6 ndm 2015

2 Phai tla ngrdi ban

3 Ngudi mua tri tian tru6c

4 Thud vn c6c khoan phAinop Nha nudc

5 Phai ri ngudi lao dong

6 Chi pbi phdiad

7 Cic khoan phai rA, phdi n6p khAc

8 Qui khen thuong, phic lgi

ll Nq'dli hen

L Phai re ddi hqn khAc

2 Vay vi nq daih+n

3 Dq phdng phai tri dai han

4 Doanh thu chua thuc hien

B vON cHU so H0 u (1oo=410)

l V6n chn s6 hnu

1 V6n diiu l9

2 rhfng du v6n c6 phin

3 V6n khec cna chn sd htu

4 Qui dau tu phat tri6n

5 Qr, dq phang riichinh

6 Lqi nhuan sau thu6 chua phan Ph6i

C LgI iCH COA CO D6NG THIEU 56

3t2

313314315ll6319323330333

33',7

338

,100

410411

412

413

4t1

418120439

1.247.065.110.191118.955.838.088

33.782.591.293

469 642.'t l1 31527.506.636.07836.266.550.944

l:12.556.309.89033.101 169.221

2.6',7 3 -146 -400

27 246.883_8753.187.138.9,16

961.352.578.175961.352.578.175280.000.000.00024.469.859.7581.693.895.152

259 .',721 7 7 8.93833.198.975.202362.268.069.12569.232.574.338

a04.773.14',t 490280.000.000.00024.469.859.7s8

1.693.895.152259.721 -7',]I -93833.198.975.202205.689.238.,14065.509.7 t7 447

19

21

(4,10:300+400+439)c,(c cHi TIiu NcoAI B,ING cAN Dor Ki lo.iN ll(rP NH.{T

T6ng Gi6m d6cNgay 4 thAngS n;1n 2015

utFT TtE

idc th"yir inh ti t,,ne 6 din trung 3J li ha Ph.in hqP *nnh tnd bna (na hi chinh hor? nh'jt

l-TONG C6NG TY Co PHAN MAY VIET TIEN VA CAC CONG TY CoN

Thanh ph6 H6 chi Minh, CHXHCN vict Nam cho ki hoat d6ng nlngay 0l/01/2015 di'n nsay30/6/201s

BAo CAo KET QUA HoAT DONG KTNH DOANH HoP NHAT h-, t 4, at J, 4E t ".rdynl thrry 0tnan 2A l5 d:h iiat, Jt) thanEb nbq 2Ali

MAU B O2.DN/HNDVT: \rND M6 rt,'6r Til 01/01/2015 Tir0l/01/2014

"6 Intnr' d6n 30/6/20rs d6n 30/6/2014

2 .948 6s9 938.232r.409.370.430

2.947 _250_567 8D)

2.585.373.305.17036t.817.262.632

6.007.169.49',7

2.014.499.61I3.992.669.886

31.765.572.168

199 .461 _',739 7 6838.274.838.681161.186.901.0853.868 171.511

157 118126 )71

Cins 4, nq

18 Lni co ben tren c6 phi6'r

6270

CHI TIEI]

1 Doanh thu ban hang vi cung cap dich vlr 0l

3 Doanh thu thudn va b6n heng vi cung cAp dlch vq l0

(10:0t -02)

4 cie viin heng ban va dich vu cung cdp 1l

5 Lqi nhuan gop vd blin hing va cLrng c6p dich vu 20

(20=r0-l r )

6 Doanh ihu hoqt dongtaichinh

7 Chiphi tdi chinhTransdn: Chi pht lai Nd!

8 Chiphi ban lring

9 Chiphi qunn li doanh nghiep

10 Lqi nhuan thuAn tu hoat dong kinh doanh

(r0=20 r (2 l-22)-(24+2 5)

I l l'hu nhap kh6c

12 Chiphi kh6c

11 Lqinhuan khdc (,10:31-32)

14 Phan laitrong c6ng ty lion k6L lien doanh

ls T6ng loi nhuan k6 toan tru6c $u6

(50:30+40+45)

16 Chi phi thuii thu nhAp doanh nghiep hien hinh 5l

17.1 Lqi nhudn sau thui cna ci; d6ng thiiu si; 61

t 7.2 Lqi nhudn sdu thud cia ci d6ns cra

2t

2223

24

2530

3l

32404550

2425

26l1

2.r 91.787.455.531361.437.914.910t2_706_304_789

9 ',]13 .492.3A I

3.579.530 t72

i 11.304.39L343108.|0_739_372

142.985.616.703

6 .224 68s 6853.042.894.9993.181.790.686

25 _556 .486 _627r7r.723.894.0r6

30.310 282.067141.383.6 L 1.9493.185.324 401

Ns6y 28 thA s I ndm 20I5

Cnc thry't ninh tunang8 danrdng 33 ln bi phin hop thdnh da hdo cdo ii chinh htry nhdt

5

TONC CONC Ty co PHAN MAy vrET TriN vA c^c CONG Ty coN

Thanh ph6 Hd chi Minh, cHxHCN viet Nam cho klho4tdongrt ngdy 0l/01/201s d6n ngdy30/6/201s

BAO CAO LU'U CHUYEN TIEN TP HQ? NHAT

Cho ki ha(t d1ns tu nsdy A I thnng 0 t ndn 2At 5 dan ns4, 3a *dns 6 ndm 2015

I Ltru cHUyEN TIEN TtrnoArootc xrxu oo,t"*n

1 Lqi nhu1n tru6c thui

2 DiAu chinh cho cnc khodn:

(h6u hao tai sen cii dinh

Cac khoan du phdng

Laichenh lech ti gie h6i dodichuath,,ic hien

Lai tn hoqt dons dau tLI

Chi phi ldi vay

3, L(i h4n tu hoqt dOng kinh ttodnh trn c thay nii

vin tuu ilQng

Thay d6i cAc khodn phai thu

rhxy d6i hing tdn kho

Thay d6i cdc khoan phni trA

Thay d6i chi phira,trlidc

Tian lei vay da trd

Thu6 ftu nhap doanh nghiOp da nop

Tian thu kh6ct hont dong kinh doanh

Tian chi khAc cho hoat dong kinh doanh

Ln* chulin tiin ttuin fi'hoqt il\ng ki h doanl,

II Lffu CHUYiN TIf,N TTI HOAT OQNC DAU TTI

l rian chi mua sim tdi san c6 dinh

2 Tian thu dothanh liva nhuons ben ai san c6 dinh

r.'l rin chi c\o rdy, muJ cons rQ cLa don \ikhr.

4 TiAn thu hdicho vay

5 TiBn chi diu tu g6p v6n vio cic don vi khec

o i i;n rhu hi: diu lu gop 16r \docdc dor \' knd

7 Tian thu iai cho vay, c6 tftcva lqi nhua! du!,c chia

Lw chqin riin *uit rit hoqt dins diu tn

llr Ll,il ( HUr t\ TIEN T( HolT Do\G l il cHi\H

1 Tian vay Dsin han, ddi han nhin duqc

2 Tian chitra nq giic vay

3 c6rrc de tre cho c6 d6ns

Lun chuydn nin luin tn hottt il6ng titi chinh

LurI chuyi5n tidn thuin trorg ki (50:20+30+40)

Tidtr vn cic khoin tuoxg dro'ng tiin iliu ki

Anh huong ch6nh lech ti sia h6i doii quy ddi ngo?i tC

Tian vn cnc khoin hrong ilu'org tiaD cuiii ki

213.076,019.657 183.821.311.150(192.909.07 4.240) (175.352.383.160)

18.328.396.533 t0.261-372-414

(246.r06.437.824) Q12.206.809.178)

0203040506

30

333436

40

5060

l-TONC CONC TY CO PHAN MAY VIET TIiN VA CAC C6NG TY CoN

ThAnh ph6IId Chi Minh, CHXHCN ViClNam Cho klhont dong tn ngay 01/01/2015 d6n ngay30/6/2015

BAO CAO LLru CHUYEN TIiN TE HOP NHAT Gi6p theo)

Cho ki hoqt dOns ht nsb 0 l th,i s 0 t ndn 2 A l 5 dih ngny 3 a hnns 6 ndn 20 t 5

Th6rs tin bii suns cho c6c khoin phitian t6:

Tian chi mua slim tdi sin c6 dinh rrong k, kh6ng bao sdm 14.927.664.400 d6ng (cho ki ho?t dong rir nsdy 01thring 01 nem 2014 d6n ngiy 30 thang 6 ndm 2014r 28.263.145.750 ddng), le s6 dan dnng da mua sam tei \;n

c6 dinlr phAl sinh lrong k, md chua duqc thanh toan Vl vay, mot kloin iCn tuong fng da dugc di6u chinh

t n phin rbay d6i cdc khodn phdi tra

Ngny 28 thnns 8 nin 2A15

Cnc Lhq)a ninh tu trang 8 din ndng 33 h ba phAn hqp thanh da bdo cda hi chlnh hq? nh;t

'7

-TONC CONG TY cO PHAN MAY VIpT TIEN VA CAC C6NG TY coN

Thanh ph6 Hd Chi Minh CHXHCN VierNam Cho ki hoqr dong tu ngey 01/01/2015 diin ngay30/6/2015THUYET MINH BAo C.io TAI CHiNH HOP NHAT MAT] B Og-DN/HN

Cdc thtyit minh

"br h Ot bO ph1n h!/p hnnh cAk dnc doc diks rhdi vdi bda cdo Di chihh hop nhit kan theo

I TH6NG TIN CHIJNGT6ng C6ng ty bao edm Tdng C6ng ty Cd phin May ViCt Ti6n (sei tit la "C6ng ty me"), nam c6ns ry con vd

cac c6ng ty li6n k6t, licn doann c! thd duo c trinh bay nhu sau:

CAng ty me

Tdng C6ng ty C6 phAn May Vier TiiSn (gei tit la"'C6ry ty me") duo c thinh lap Bi ViCt Nam dudi hinh thfc c6ngtyc6phin,duqcchuydnd6itndoanhnghiCpnldnudc"T6ngC6nsiyMayViCtli6n.theoCitiy(hd.ngnhrn dangk) kinh doanh sd 4106000142.rgay 2l theng 3 nam 2007 do sd K6 ho?ch va Ddu tu Thanh ph6 Hd

Chr Minh cip va L;c gra) clunj nhAn diau chinl Theo Giay chfns nhan dins ky kinh doanh s6 0300401524

ngay 13 thdng l2 n.m 201 I do Sd K6 hoach v; Dru tu Thar$ ph6 H6 Chr Minn cip v6n ditu l€ cria C6Ig ty

m9 la 280 ti d6ng vd Tap doan DCt May Viir Nam ("Vinate\') La c6 d6ng.hinh cna C6ng ty m9

Hoat ddng chinh cta C6ng ty mg ld:

" San xu6t mua ben san pham det may c6c ]o?i;

- San xuit, kinh doadr: rguyCn phu lieu, mty m6c, thi6t bi, phq tns, c6ng cq nsanh det may va bao bj,

r1'dr bi d.en l4nI dan dung va c61g lghrep:

- Thi6t bidien - am thanh - dnh srng;

- Mua ban may bmn gia dung va c6ns nshiep;

- Dtch \r gial in Ihiu vil dao L.o cal rrd) 619.lghigD:

- DAu tu, iay dung, kinh doanh co sd ha tang, khu cong nghiep, cho thu€ van phdng, nhi xuong, ihi6i bi,

kho b;i \i,

- Dich vu giao nhen, vin chuyen hang h6a, dqi litau bi€n

T6ng s6 nhan vien cna C6ng ty mQ t4i ngAy 30 thAng 6 nim 2015 ld 8.778 ngudi (tqi ngay 31 th6ng l2 nam2014: 7.158 ngudi).

Cnc c6rg ty conTh6ng tin chi tiiSt va c6c c6ng ty con tqi ngay 30 tharg 6 nim 2015 nhu sau:

n5n giii

7 Hoat dons chinh

C6ng ty TNHH May rhuan ri6n ("rhuan ri6n")

C6ng ty TNHH May Ti6n Thuan

("Tien Thuan")

Cdng ry TNHH Nam Thion('Nam Thicn")

COng ry TNHH Vi€t Ti6n Meko

("Viel Ticn Meko")

Cing t) TNI tH Mry Xuit KhduVi6t H6ng f Viqr Hong")

San xu6t, kinh doann sia c6ns

quAn ao may sani nua ban thi6t

bi, mey ve ph! tnng nsadr may

mac

Sen xuat, kinn- doann gia c6nsquan ao may san; mua ban thietb!, may va phu tiug ngenh may

mic.

San xuat vii sqi; may c6ng

nghi6p; mua ban lang may mAc,

b6ng vAi soi, m6y m6c thidt bi vat

tli nganh det, may mac; va cho

thue mAy m6c, lhiet bi val tu

nsdnh det, may mic.

San xuet ve kinh doanh hnng maym4c ve cac san phdm li6nquan

san xuat gra cong k nh doann

heng may mAc xuit khAu va ticuthu noi dia

TinhBtnh ThuAn

51,00 51,00

66,78 66,78

TONG C6NC TY CO PHAN MAY VIET TIiN vi CAC C6NG TY coN

Thdnh ph6 H6 Chi Minh, CHXHCN Viet Nam Cho ki hoqt dong tir ngdy 01/0I /2015 din nsay 10/6/20I s

THr YCT MINH BAO CAO rir CHiNH HQT NH/iT(Tiip rheo) \rAUa0e-DN.HN

(:,ic thuyit tlikh hdy ta n,t bO ?hAh hop *ahh Nd cik dsoc doc di;ns *dirdi btjo ctjo hi chi h hqp fiit kim theaCdc cOng ty li€n k6t,lien doanh

Th6ng rin chid6t vd crc c6ngtylienk6t, fiCn doa crla'l6ng Cong r) rar ngayl0thangbnIm2015nhusau:

T€n c6ng ty li€n k6t, lien doanh

C6ng ty Li€n doann San xu6t nnt

nhqa ViCt Thuan

C6ngty Li6n doanh san xual Mex Vi€t PhAi

C6ngty C6 phan May Viel TAnC6ng ty Cd phan ViCt Hung

C6ng ty C6 phan May Viet Thinh

C6ng ty C6 phdn nguy€n phu lieu

Det may Bi.h AnC6ngry C6 phAn May C6ng Ti6n

C6ns ty C6 phAn May Vinh Ti6nCongty C6 phAn Ddng Ti6n

C6ng ty Cd phin May Tidn Ti6n

LOng ty Lo pnan vret , ren

DdngA c6ngfy TNHH Nhdn Thoi Cian

Cdng ty C6 phin May Tay D6

C6ng ty C6 phin Tdng Hqp

Ninl ThuanC6ng ty C6 phdn Co khl Thn Dfc

Cna hdng h9I t6c kinh doanhViCt TiCn 'lung Shing

xi nghiep dich vr,r giao nhan hans

h6a XNK MS

Noi thinh lAp Ty.lC Ti lC quyin (hoic ding kY) phan bi6u quy6t

vi ho?t ilong sA hii'u nim giii

2 Co So LAP BAo CAo TAI CHiNH HO P NHAT VA NAM TAI CHiNH Cosd lap bio cio tni chinh hqp nhiit

Bao ciro tdj chlnh hqp nh;t kem theo dugc trlnh bdy bing Ddng Vi€t Nan ("VND"), theo ryuycn t,c gia giic

!a phu hqp loi chuen msc kE todn ch; d() ke to6n doanlr nghi€p ViCt Nan vd cac quy din}I phap li c6 li6n

quan diin viec lap va blnh bay bao cao tii chinh

860 cro rdi chini h9? nh6t kem theo kh6ng nlam phan anh tinh hinh tni chinh kat qub hoAt d6ng kinh doanh

va tinlr hlnh lL"u chuydn tian te theo cAc ngxyen tac va thdng le ka roan dLroc chip nhin chung t?i c6c nuockhrc ngoiiViCt Nam

Tp Hd chi Minh 4o,ooTp.116 chi MinI 30,00

Ttuh Tian cians 34,98

Tp Hd chi Mjnh 32,53

Tp Haj chi Minh 25,24

Tp I16 Chi Minh 20,85

San xudt, kinh doanh nft nllra

San xuAt, kinh doanh

Mex - Dlrng

San xuat, kinh doanh san

phim may mac

San xuAt, kinh doanh sAnphim may m4c

Sdn xudr, kinl doanh san

phim may mic

San xu6t, kjnh doanh nsxyenph! lieu nganlr dCt may; giacong in, nnuom vai;cho thu€

San xuat gia c6ng cokli

Kinh doanh may m6c thiijt bi,ph! tr)ng nganh may

Djch vu giao nhan, xuft nhapkhAu

40,00

30,0034,9832,53

25,24

20,85

Tinh Tian Giang 28,38 28,38

Tini Vinh l"ong 26,00 26,00Tinh D6ng Nai 26.06 26,06'linh Tian Giang 36,77 36,77

Tinh Ddng Nai 10,00 30,00Tinh Biffi Duong 55,06 49,00Tinh Cin Tho 45,83 45,83

Tinh Ninh Thuan 34,98 i4,98

)Et

s -rL

ToNG CONG Ty cd PHAN MAy vlET TriN vA c^c CONG Ty coN

Thanh ph6 Hd Chi Minh, CHXHCN Viet Nam Cho ki hoqr dong ft nsdy 0l /0 V2015 d6n nsdy 30/6/201sTHUYIiT MINH BAO CAO T,iI CH,NH HO? NHAT Gi6p theo) MAU B O9-DN/HN

Cnc thutit niah hd! td

"1.,t bA phAk hqt thdhhfi cin duEc doc di s thditdi bno cda fii chinh hqp hhA ktu theo

Nnm tii chinh

Ndm tdi chinh cna T6ng C6ng ty bit dau ft ngey 01 thang 0l vA k6l thlc vao ngiy 3 ] thang 12 Bao cao tii

chinh hqp nhAt gila ni6n dO cira T6ng c6ns ty dLro c lip cho ki hoit dong tu ngiy 01 rhang 01 d6n ngay 30thang 6 hing ndm

3 HTIoNG D,4N KT TOAN M6I DA BAN HANH NHU.NG CHUA AP DUNGNgay 22_theng 12 nam 2014, BO Tai chinh da ban hinh Th6ng I't s6 200'2014'I'T-BTC ('Th6ng tu 200")

h 6ng dan ch6 dO k6 toan cho doanh nghiep va Thons tu so 202 20l4rTT-BTC ('T}6ns tu 202") hudng den

phu;g phdp lap \a rrinn ba) b.o \au rdi .hrnh hop nh.1 Crc Lhong ru na) co hreJ l$c .ho nam rar cl"rnh o.t aiu vao loac sau ngay 0I thans 01 nim 201s Thdns tu 200 ihay rh6 cho cac quy dinh va ch6 dO k6 rcen

doanh nghiep ban hdni theo Quy6t dinh s6 I5/2006/QD-BTC ngey 20 thlng 3 nam 2006 cta BO TAi chinh ve

thing ru ,6 )44 200q n -B lC ng;) J l rh"ng l2 nan 200q cnd 86 rai \hrnl' lhdng lu )0) Ihry rh6 \ho

phrn \lll - flr6ng ru.o lol 1007 I l-Bl( ngA) :l rldng l) nan 2007 \na 86 Tdi chrrh l'u6ngo;nrip vd

rrtnh biy b6o cAo tai chinl hqp nhAr theo Chuin muc k6 toAn Vier Nam s6 25 "BAo cao tdi chinh h9p nhat va

kC toan cic khoan dau tu vdo c6ng ly con"

Ng,) lS,hJrg5naml0l).ts6 l):.lrnhoJbdnl-d'h IhingrL.o-5 1015 t-l-Bl( r l\6ngrL-5 r.Ldo' b6sungdieul23Thongtu200hudngdanched0ketoAnchodoanhnghiep.ThdngtuT5chophipc6cdoanlr

nghiep thugc doi tuqng fhei lip bdo cao tai chrnh gilia niCn d0 Geo cAo tdi chlnh quy vd beo cao tAi chifi banniCn) duo c IUa chan lap beo cio tdi chldl giila nidn do nam l0l5 iheo quy dinh tqi Quyet dtrl 15 Theo d6,bdo cdo.Ai hrnh rho kj ho?r ddns Rr nsJ) 0l rhang 0l nan 2015 ddn ng;y l0 rhang6 nam 2015 (.:id TongCdngrldaduqclaptheoQuyaidinll5.BdnT6ngGiAmdiicsErpdungTh6ngtu200irongvieclapvdtltnh

bAy b6o cio rii chinl cho ndm tai chinh kCt thic ngay 3l thang 12 nam 2015

Ban Torg clim d6c Tdng Cong 11 dn llra chon lap b6o clo tai chinh hlrp nhat cho k, hoat dong ft ngay 0l

rhmg ol;am 20 r5 Llln naay l0 rhans 6 nim 20ls theo quy dinn t?i Quy6t dinh s6 I5/2006/QD-BTC vd se ap

dlng Th6ng tB 202 lrong viec lap va trinh bAy bao cao tdi chinll cho nAm rdi chinh k€t thlc ngdy i ] th6ng 12nim 2015

ToM TiTCAC CH i\H SACH KI ]OAN CHI YiL

Sau day la crc chinh sach k6 to.ln chrl yiiu duoc Tiing C6ng ty ,p dung trong viec lap bro c6o tai chi hqp nhft:

tl6c tinh k6 toin

ViCc lap b6o c6o 1Ai chinh hqp nh& tuan thn theo (ric chuin mlrc k6 toan chd de k6 todn d,ranh neliep ViClNam va c6c quy dinh phAp li c6 lien quan dCn viec lap va finh bdy bao c6o tai chinh yeu cau Ban T6ng Gi6ln

d6c phai c6;hnng udc tinh vasia dinlr dnh huors dln s6 li6u bao cao r,i c6ns ne tri sin vn viec trinh bAy

crc khoan cong nq vd tdi san tiCm tang t4i ngdy Iap b6o cao tAi chinh cnng nhu cAcs6 lieu bao cao ve doanhthu va chi phl rrons suot ki hoqt dong Mic du cAc udc tinh kC toan duoc lap bang tat ca su hiCu bi€t ciLa Ban

tdns,,iJm d6c .6 rhuc re phar ,inh , o rne hl'ac \ oi ca( uoc rirfi Si; d inh dq( ra

Cos0 hqp nhit bno cno tni chinh

Bao cao tai chiih hq? nhdt bao g6m bao c6o tei chinh cta C6ng ty mQ ve bio crio tAi chlnhcila cic congly do

C6ns ty me ki6m soer (cic c6ng iy con) duqc l4p cho ky hoqt dong tir ngiy 0l thang 01 dcn ngAy 30 6eng 6

vi nam tdi chinh k6t thtc ngay ll lhdng 12 heng nam ViCc ki6m so6l nay d?t duo c khi C6ng ty mQ c6 khAnang ki6m so6t cAc chinh sAch tdi chinh vi ho?r dong cna cac c6ng ry nhan diu tu nhim thu duqc lqi lch tir

hoqt dong cia cAc c6ngty ndy

Kdr qui hoiri dqng kinh doanh ula cac cdng ty con duoc mua lai hodc ban di trong ky duo c hidr bay rrong

bdo (60 ket qra hoqt ding k nh doanh h9I nhit rn ngiy mua hoAc cho dCn ngiy ban khoan dau tu d c6ng ty

con al6.

Trong trlrong hqp cAn thi6r, bao cio t,Li chnrh ctla cic cong ty con duqc diau chinh da cec chinh sach ke tuan

duqc ap dung t?i C6ng ty m9 va cac o6ng ty con ld gi6ng nhau

l0

4

TONG C6NC TY CO PHAN MAY VIET TIEN Vi CAC CONC TY CoN

Thdnh ph6 H6 Chi Minh, CHXHCN Vict Nam Cho k, ho4t dong tir ngay 0I /0I /2015 d6n nsay 30/6/201s

THUYfT MINH BAo CAo TAI CHiNH HgP NHAT (Ti6p theo) MiU B Og-DN,TIN

CAc thulit ninh ny h nOt bO ph,it h,/p thn h fi.ia.lu./c dQc dijng *di wibda cao fiichihh hv-p,hdt kin theo

tdr .a c.r nghiip \u \a ,6 dr gila r cdng D rrong cl.ng ldng Cong D dugc loqi bo khi nqp nhdr odo cdo Lai

chinh

Lqiichcnaciid6ngthir:us6trongtdjsanthu;ncuacdngtyconhoDnhitduoc\dcdinh.ld!motchitiCuri6ng

biet tach khoi phan v6r chi s& htu cia c6 d6ng cia Cong r) m." Lqi ich cia !o dung thiiu s6 bao g6m gia rri

cdc lqi rch (ia c6,j;ng 11:41 .6 ra ng;) 1q? nhd l'rh doann ban d;u \r phen lqi :ch cnd .d d6ng rhi6u.d

trong sq bL.jn dqng cna r6ng ldn chu so hftu k6 lir ngey hgp nhAt kinh doanh Cac khoan 16 tuong tng vdi

phen v6n cta c6 d6nsthi6u s5 vLro qu6 phfu v6n cria ho trong t6ng v6n chri sd h[u cia c6nsty con duoc tinh

giAm vio phin Iqi ich cira C6ng ty me trir khi cd d6ng thieu s6 co ngnia vu r?Lng buoc vA c6 kha nang bu d6l

kloan 16 d6

Diu tuvlo c6ng ty len kiit

C6ry ty liCn ki5t ld mot c6ng ty mA C6ng ty mq co ani.hudng dang kd nhrng khints phai la c6ry ty cor hay

c6ns ty liCn doanl cna C6ns ty m9 Anh hudng ddng ke dr6 hiCn d quydn iham gia vdo viec dua ra cac quy6t

dinh va chinh s6ch taj chiDh va ho?t dong cna bCn nl6n diu tu nhmg kh6rg c6 anh hrolrg vd mat liem soat

hoic d6ng ki6m so6t nhiing chinh sAch ney

K6r qud ho?t dong kinh doanh, tii sin ve cdng n9 cua ca( cdng t) liln ker dugc hop nhdt tong bao c6o tii

chinh sf dung phuong phAp v6n chn sA htru Crc khodn g6p v6n liCn k6t duoc trinh bay trong bAng cin doi l;

todn hsp nha tneo sia !,oc duqc diiu hinl rheo nnumg rha) ddi I org p1;n \ 6r gop .ni t 6rq I) me \,1o ph,n

tai san ihudLn cua lnfg ty liin kdr sau nsay mua khoan d.iu tu Cac khodn 16 cua c6ns ty licn k6t lufl qxa

kloan got von cJJ Cnng ,) llc r.i c6ng r) lien kit d., khung oJoc Ehr nhan.

f'ong rruong hon mor cons r) rhJn\ \ i61 cua I6nj conJ r) Lhqc n'sn giao d'ch voi mdr cong r) lien ker \oi

Cdng ty m9, lai/15 chua thuc hien.tuorg lhrg vdi phAn g6p v6n cna C6ng ty m9 vao cdng ty 1i6n k61, duqc loai

tn khdi bao cAo Ai chinh hqp nhat

G6p v6n I6n doanh

Crc khoan g6p v6n licn doanh h th6a thuan ten co sd lgi k6r h!,p ddns ma theo do T6ns C6ngly va cac bcn

rham gia thuc hien ho4t dong kinh le lrdn co sd dong liem soat Co sd d6ng kidm so;t duo-c hieu la viec dua

ra crc quy6t dinh mans tinh chian lusc licn quan d6n crc chinh sach hoat dons vd tii chinh cta don v! li6n

doa phai c6 sli d6ng thuen cna cec b€n d6ng ki€m soat

irolgr JJrg hop rnor cong r) rlan} \i;n,ruc rap rhlc h ar hodr dorg Linh LloJnh rheo ra( $ua lhLi-n lien

doanh, phdn vin gop vio rri sdn dong kidm sorl va bar k, khoaD no phai tra phat sinh chung phai ganh chiu

limg vdi cic ben g6p v6n liCn doanh khic tn ho4t dong cta licn doanh duqc hacb loan varo b6o c6o t?Li chinh

cna c6ng ty tLrong Llng vi duqc phan lo?i lheo ban chet cia nghiep w kinhtC phit sini CAc khoan c6ng nq vi

chi phi phAt sinh c6 li6n quan i4rc tiCp dCn pbAn v6n g6p lrong phan tai san d6ng kieln so6t duqc h4ch toAn

tren co id ddn 1ch Cd( knoan rhu nhqp tu viec bin hang hoac sli dung phan san phim duqc chia tir ho?t dons

(id li€ndoanh \aphincnrphipl.r,:nl pl'l;i sdnh chiJ duqc shi nh;r kh;chac chin khoAl lqiich kinh ld co

auec rL.ac eiao di h n"y a,roi.tr,r1.;r ioi tor ,t",1i"

" rto, cons r) \i c;c khoan t,rr r.h rirr ri rot.oihC duqc x6c dinh mot crch dAngdn cay

Cac th6a thuan g6p v6n liCn doanh len quan ddn vl.;c th)rlh lap mot co sd kinlr doanh dac lap rong d6 c6 c6c

ben tham gia g6p v6n li6n doarlh duqc gqi la co so kinh doanh d6ng ki6m soit Tdng C6ng ty let bao (ao !i

c6c khoan lqi lch lrong cec co sd kinh doa$ Jong kiam roJt theo plruong phrp !6n chx sohau.

DAu tu ddi hqn ktuic

Diu tu dai hqn khAc bao gdm diu tu chrlng khoon vA d;u tu v;o cdc cdng D ma ri lE sd htu d\tn 2OoA CiLc

khoan ddu tu dai hir khAc duo c ghi nhan bir diu tLr rgal muo khoir diu nr !a duoc \ac diih giA td ban dAu

iheo gia mua vd cac chi phl li€n quan d6n cAc khoan ddu tu Tai.crc ki k6 toen ti6p theo, cdc khoAn dru tu dai

h4n khdc duoc xAc djnh theo gia g6c rn cac khoAn giim gi6 dau tu (nCu c6) Du phdng giam giA deu tu ddi

h?n khac dr,rgc tdcb lap theo cic quy dinh hi6n hlnh c6 li6n quan

TONC COr\C TY CO pHA\ MAY VIET Trti\ VA CAC C6\C TY CON

56 7 L€ Minh xuan, Phuimg 7, Quan Tan Binh 860 cro tni chlnh hqp nhit

Thanh ph6 Hd Chi Minh, CHXHCN ViCt Nam Cho kihoqt dongrunsay 0l/01/201s d6nngiy30/6/201s

THUYIiT MINH BAO CAO TAI CITiNH HQ" NHAT Gi6p theo) M,iU B Og-DN,ttNCAc thuyil nihh har ld n1t ba phAh hqp thdhh fi ciin dqc dac dins thdi v6i bda ctio tdi chihh hop nhdt kin theo

C6rg cr,' tni chinhGhi nhin ban ddufAi \ohni h;nh ta.ng.yghi nhrnbandau.rji inr chrnh duoc shr ni4n Lleograg6L congcacchi phjsidu dich cd lien quan iru( ridp ddn r iqc mua srm tai sen tAi chinh d6 Tai san tAi chinl cna TOng C6ng iy baogdm tian va c6c khoan tuong duong dan, pha; ihu khich hang va phai thu khac, cac khoan driu tu tai chrnh vac6c khoan ki quy, ki cuoc

Cdng ho ta, .hinh' I?i nga) ghi nnAn oJn diu cuqg nq lei c ,rnn du,tc Shi nlan rheo Sia S6c cqng cac ch: phr

giao djch c6 lien quan trqc ti6p d6n vicc phat hanh c6ng na tai chinh d6 C6ng nq ai chinh cua T6nr Cong ty

bao g6m cdc khoen vay, phaiffingudiban vaphai tra khec, chiphiphaitra va cac khoan nhan ki qui, ki cuo:c

Ddnh gid lttisu hn ghi nh\n han daullr.;n rdi cnua co qJ) dinh \i danh giti ldicdngcr" raichrnn.aLr gh nh;r oald;u.

Tiatr vn cac khoAn tuo'ng ilrong tiin Tiin vA cac khoer tuong duorg tian bao g6m tian mit t?i quy, cac khoan tidn sni kh6ns ki han, crc khoan

d;u ru ngan h4n co lla nAng rhanh knoan cao d; dang cr' 1in aoirtr;ntr riin \i rr nii ro liin q.rdn ddn \i6cbi6n dong gia fi.

Nqphaithu

No phairhu le sii dan c6 thA thu hdi cna khach hdrs hoic cac d6i tuo ng khrc Nq phdi thu duq c trinh bdy theogi.i 1i ghis6 it dicec khoan du phdng phai thx kh6 doi

DU phdng phai thu kh6 ddi dLrqc trich lap cho nhing khoen phai thu da quA h?n thanh toan tt s6u thAng trd

1Cn, hoac cAc khoAn thu me ngudi nq kh6 c6 khe nang thanh rodn do bi thanh ly, phe san hay c6c kh6 khan

tLrorg tg ve c6 th6 kh6ry thAthanh ro6n cac khoan nq

Hnns tdr kho

Hdns I5n k}lo dJoc \.( dinh nin co .d grd rh.p hor tsiia gia g6( va gia ni rhrjn co rhd rhuc hien duqc Uid

gd hing ron kno b.ro g6m \\ phr ngJ)dn \;r liil nuc l.;p chi phr l.odgngtu\ iip\;chi ph|an lLar

chung, ndu co de co duo! hang ldn kho d dia diem va tang thri hiCD tai Hang t6n kho dugc hAch todn theo

phuons phdp ke khai thudng iu)en !r trnh gia theo phxong ph6p thLrc t6 dlch danh (d6i v6i nguyen phu lieu)

ia phuong phap binh quln g.a qu)en doi \oi rhanh ph;m rhi phi ';n \u;r k.nh doanh do d"ng d;nh gra rheo

chi phr ngu)en var lreu cua s.n Dhirn ma) mac tren cac cong donn .dn xuar Cid tri $Lan co dre rhqc hiqn

dLrqi duqi xac alnh bang sia ban u6c llnh tru cdc chi phr uoc tinh di hoan thanh san pham cnng chi phi ri6p

thi, ban hang vA phan ph6i phat sinh

Du phdng giim gii hang tdn kllo drioc lrich lqp clo hang t6n kno i6n dong cham lu;n chuyan va khi gi6 lrighi sd cira hang rdn kho cao hor gi6 tri thuin co the thuc hien duqc q thdi diim kdr thuc k, hoat d6ng

Tii san c6 dlnh h['r htnh vi khiu haoTni san c6 dinh hlx hinh duqc trinh bay theo nguyen gia trir gia tri hao mdn lny k6 Ngu)6n gi6 tai sdn co

dinh hi1u hinh bao gdm si, mua va toan bO cec chi phi licn quan kbec li€n quan ruc 1i6p ddn !i6c dua tai san

vao h'ang rh6i sAn sdng st dlng NguyeD gii tei san c6 dinh hau hlnh do cAc nhA thAu xa) dlrng bao gnm gia

tri c6ng trinh hoan thanh ban giao, crc chL phr.lien quan truc tiep khdc lil le phiiruoc ba.,NguyCn giA lAi s,inc6 dinh htu binh do ttr lam, ttr xay dlmg bxo gom chi phi \ay dlrng, chr phi sen \uat thuL ta phil sinh cdng chiphi liip dit va chqy tht.

12

THUYtT MTNH BAo CAOTAI CHiNH HgP NHAT Gi6ptheo) M,i.U B O9-DN/HN

Cdc thtit ninh Ay h mAt bO ph,ia hop hanh it cin daqc dac diiall thdi rA btio cAo hi chith hqp ;t k;n tturTdi san cii dinh hnu htnh duq c khAu hao theo phuong phep duong thAng dIa tren thdigian htru dtrng u6c tini.

t hui rian khiu \do nhu.au:

d;nghiru dungudc tinh Thdi gian si durg hiru ich ciatai san v6 hinh duqc udc tinll tt2,5 nam d,in 20 nam

ThuA ho?t dongM9r kIo;I rhua duoj \em .a rhue hodr dong khr bin cho rfui \ jn duoc hudng ph;n lon ci( qu)in l9r \A phar

chiu rii ,o v6 quycn sd hii'r loi s;n Chr phrthue hoat dong duqc ghi nlrAn vAo beo c6o k& qua hoat dons kinh

dodnh hqp nlai rheo phuong phlp duong hing rrong 'u6t rhor grdn rhue.

Chi phi tri trrdc dni h?nChi phi ra tudc dai han bao gdm khoan fa trudc rian thue d;i, chi phr thud (d! cria harg, va cec khoan chi

phira rudc ddi hqn khAc

Tian thue dfu the hiCn s6 tian flru6 22.261,9 m'z d6t t?i Khu C6ng nghiep DCt may Binh An thuOc Ap BlnhThine, Xa Binh An Thixa Di An, Tinh Blnl Duong duo c tra irudc cho C6ng ty Dau tu va Phdt trien Blnh

Thid Tian thu6 dAt tra tru6c dusc phan b6 vdo beo c6o k6t que hoat dOng kini doanh he? nhAt theo phuongphrp duong thing tuong rmg vdithiti gian thu€ lA 50 nim.

Chi phi tra tru6c dii har cdn bao gdm chi phi thuC cic cta hAng Chi phirhu6 cac ctu hang duqc ph6n bd vao

bdo;eo k6t qua hoqtrlong kinh doanh hqp nh6t theo phuong ph6p dudng thing tuong tng v6i thdi gian thu€rheo h9! d6ng tir2 dcn 5 nam

Cic khoan chi phl tra tru6c dai han kh6c bao gom gid trl sna chIa c6ng cu dqnS cu da xu;t ding vdi thdi

h?n tn mot nam trd len Cltc chi phi nay duqc phan b6 vdo bAo crio ktit qud hoat dong kinh doanh hqp nnettheo phrong phrp duong ihang trong vdng 3 nam

Ghi nhin doanh th'r

Doanh thu ben hiins.luoc ehi nhan khi d6ng fiirithda man t6t ca nam (5) diBu kien sau:

(a) rdng C6ns iy ;a chuyan giao phdn lon r i ro vd l,ri ich gin liin vdi quydn sd htu san pham hoichdrg hod cho nsuoi mua:

(b) Tonr.Conp,l)lhiiP,connamsiiqu)anql.d.ll)honghodnhunguoi.ohiuhanghoahoacquyin

kiam soat hanra h6a;

(c/ Dodrh rhu dugc xri dir)h ruong d6i chlc .han:

(d) T6ng C6ng ty sC thu duqc lqi ich kinh tC tt giao dich ban heng; vd

(e) xac djnh duo c chi phi IiCn quan d6n siao dich ban hdng.

Doanh thu cung c6p dich vu h doanh thu tn ho4t dong.gia c6ng, thu ap d! viec cholhuc mry m6c thi6t bj,

cho thu€ nhe, kho Doantr thu cna gjao dich vC cung cap dich v! duq c ghi nhan kli ket qud cia giao dich d6

duoc xec dinh mot cach d6ng tin cay Kijt qua cna Siao dich cung cdp dich vu duqc xac dinn khi thda mtu tat

ca b6n t4tdiiu kLen sau

ar Doanh rhu duoc ),.rc Jinh Iuona doi cl'ac .hxr;

b) C6 kha nrns thu duoc loi ich kinh 16 tir giao dlch cung cap dich v! d6;

cj xac ainh auqc phi, c6ng viec da holn $anh t?i nsdy k6t thtc ki k6 toan; va

d) X6c dinn duoc chiphi phet sinn cho giao dich va chi phi de hoanthanh giao dich cung cap dich ve d6

I]

Tha ph6 r.rd chi Minh, cHxHCN viet Nam

B{o cro t}i chinh hqp nhet

Cho k, hoat d6ng 1ir ngdy 01/01/2015 dan ngAy 30/6/2015

THUYtT MINH BAO CAO TAI CHiNH HgP NHAT Oi6P thCO) MAU B O9-DN,'HNCac tht),il hikh ndyh m1rbO phin h,/p thn h vA cia dqc d.)c.liing th.ii roibAo cdo tai chinh hqp khdr keh thea

Ldi tian gni duqc ghi nhan llcn co sd ddn rich, duqc xac dinn tr€n s6du crc taikloen fian gui ve lai sudt rp

dtmg Lai ti cac khoan dau tu duo c ghi nhan kii T6ng C6ng ty c6 quycn nhan khoan lai

Ngo?i te

lringeongoSo6rn*",)chdnhlechrjgarleohuongd;nciaChL;nmuc"aroln\ilr\am.6 0rVAb 0,

"Anh huong cta viec thay d6i ti gia h6i dodl' va Th6ng tu 179/2012,TI-BTC ngay 24 fieng 10 nrm 2012 cta

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Tian mit (.rc Knoan tLrona ouonaren

Cna hos hqp t6c kiDh doanh Viel'l ien - Tuns Shins (i)

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C6ng ry TNHH Hd vict TunB shinS (iii)

Cdng ry C6 phin Viet Tian D6ns A (iv)

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CAc khoi phdi thu khnc

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151.183.247.854 274.$0.17 6.919

30/6/2015VND

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262.492.316.588

'l'ai ngey 30 theng 6 nam 2015, cac kloan phai thu khrtc bao gdm:

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hang h6a XNK MS

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O3/VTEC-tu ngay gidingan v6i lei suat 8,5%/nim.

iii) Knoan phai thu COng ty TNHH Hd ViCt'lung Shing la dan g6c vay theo Hqp d6ng HVTS Khoan vay c6 ihdi hqn 6 thang kC tu ngAy giei ngan v6i lai suat 8,5%/nam

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Dq phdng giam gid hAng t6n kho

273.607.818.630

8 .967 .',t49 .34'/

2 863.210.',726

3v12n0t4 YND

588.336.693.407(13.251.408.095)575.085.285.312

Thay d6i trone khodn dlr phdng giAm gie hdng tdn kho trong ki/ nam nhu sau:

Trich lAp rong k,/nam

Hodn nhap rong ky/nims6 du cu6i k,/nrm

37r.090.87?

l9tl-179.130.119 14,671.,199.16i1

12n.A323a2.129 8.984,067.117 3.744.039.249 101.184.831 274.531.02t.231

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nhuig ven cdn sn dung

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