Don vi: CONG Ty co pr{AN sIAM BRorr-rERS vrET NAM - ToNG Hqp Mfru s6 B03 - DNMa sO thu6: 0300812161 (Ban hinh theo TT s6 200 ngdy 22 thingl2Dia chi: 56 Tda nhd Anna, s6 10, Duong C6ng vi€n phAn mdm Quang Trung, Phucrng ndm 2014 cira BQ Tdi chinh)Tdn Chrinh HiQp, Qufn 12, TP. Hd Chi Minh, \Otr

BAo cAo LtIu CHUYEN TIEN TE(THEO PHUONG PHAP GrAN TrEP)

Quf 3 nIm 2018

-1 -2 -3 -4 -5

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I. Luu chuy6n ti6n tr)'ho4t ilQng kinh doanh1. Lqi nhupn trudc thud 01 4,1301696,411 35,054,126,4902. DiAu chinh cho cdc khodn

- KhAu hao TSCE viBESDT 02 3,274,757,92A 7,007,403,891- C6c khoin dU phdng 03 (505,722,381 379,835,177- Lei, 16 ch6nh l6ch t! gi6 h6i do6i do d6nh gi6 lai c6c kho6n muc ti6n t€o6 g6c ngo4i t0 04 674,761,059

960,983,341

- LAi, 16 tir hopt dQng dAu tu 05 (652,299,492" (17 4,119,890- Chi phi l6i vay 06 (1,054,522,209) (772,989,034"- C6c khoan di6u chinh kh6c 073. Lo. i nhuSn tb hogt itQng kinh doanh lrwdc thay aAi vdn lwu ilQtrg 08 5,867,691,274 42,455,239,971- Tdng, giam c6c kho6n phAi thu 09 37,352,736,295 (7,893,838,284)- T[ng, gi6m hdng t6n kho l0 (51,596,344,997\, (22,613,924,t88)- I ang, gram cac khoan phai tri (Kh6ng k6 ldi vay phal tra"-huE tEunhAp doanh nehi€p phdi n6D) 11 2,949,109,193 11,270,791,841

- Tdng, giam chi phf tra tru6c t2 15,744,291,094 (2,645,384,21s)- Tdng, giam chring kho6n kinh doanh 13 166,69338A- Ti0n l6i vay dd tra t4 (1,054,522,209 (772,989,034"- ThuC thu nhdp doanh nghiCp d6 nQp 15 (1,000,000,000) (3,921,088,282)- Ti6n thu kh6c tir hoat dQng kinh doanh 16 0 25,889,55 l,96g- Ti€n chi kh6c cho ho4t dQng kinh doanh l7 (14,942,732,223) (28,220,156,102Lwu chuyAn tiAn thudn tir hogt itfng kinh doanh 20 (6,513,099,213 13,548,203,6ry

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II. Luu chuy6n ti6n tir ho4t tlQng ttAu tu1.Ti6n cli d6 mua sim, x6y dgng TSCD vd c6c tdi s6n ddi hpn kh6c 21 (7,807,949,151 (61,93 1,809,2.Ti6n thu tir thanh l1i, nhuong b6n TSCE va irac tai san aai t an ttraf 22 (5,913,313.Ti€n chi cho vay, mua c6c c6ng cU no cta don vi kh6c 23 04.Ti6n thu h6i cho vay, b6n l4i c6c c6ng cu no cta don vi kh6c 24 4,665,0005.Tiiln chi tIAu tu g6p v5n vio tton vi kh6c 25 06.Ti€n thu h6i dAu tu g6p v6n vao Aon r.i tt ac 26 07.Ti6n thu l6i cho vay, c6 tric vd lgi nhufn dugc chia 27 38,067,239,062 310,911,009Luu chuyiin tiin thuin til hogt itQng ildu tu 30 30,263,954,911 (61,626,911,907)

III. Luu chuy6n tidn tri tro4t OOng tai ctrintr1. Ti6n thu tir ph6t hinh c6 phiriu, nhan vOn g6p cira chir sd hti 3l 02. Ti6n trd lai v6n g6p cho c6c chir so htu, mua lai c6 phit5u cira doanlnghiQp dd ph6t hdnh 32 0

3. Ti6n thu tt di vay JJ 61,130,793,959 28,483,730,000

Md s6 Tffit Nrm nay Nim tru6c

4. Ti6n trd ng g6c vay 34 (34,876,907,136 (54,077 ,325,041)5. TiOn tri no g6c thu6 tdi chinh 35 (l,062,0gg,ggl (1,107,095,009'

6. C6 tr?c, loi nhuin de tra cho chri s& htu 36 (44,958,595,425Lwu chuyin tiin thuiin tir hogt tlQng tdi chinh 40 (19,766,909,494 (26,700,680,049)

Luu chuy6n ti6n thuAn trong k) (50 = 20+30+40) 50 3,984,049,204 (74,779,388,181)

Ii6n vi tuong ducrng ti6n tl6u k) 60 62,261,817,451 145,236,966,909

Anh hudng cua thay 06i t1i gla h6i do6i quy d6i ngoai t6 61 626,842,60tIi6n vi tu'ong duong ti6n cu5i ky (70 = 50+60+61) 70 66872,708,264 70,457,578,621

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BANG CAN DOI KE TOANKj,:09-2018

(1) (2) (3) (4) (s)

A. TAI sAN NcXN HAN (100=110+120+130+140+150) 100394,952,382,282 401,485,041,021

I. TiCn vd cdc khoin trldng drldng tiCn (110=1ll+ll2) 11066,872,708,264 153,552,547,226

l len 111 66,872,708,264 153,552,547,226

II. Cdc khoin tIAu trl tii chinh ng6n h4n (120=l2l +129) 1206,626,099,320 5,869,018,513

Chrlng kho6n kinh doanh 72t 7,317,039,691 6,054,236,503

Dr/ phdng giim gi6, chrfng kho6n kinh doanh t22 (690,940,377) (185,217,990)

III. C6c khoin phii thu ngin h4n

( 1 3 0= 1 3 1 + 1 32 +L33 +13 4+ 135 + 137 + 139)130

127,014,752,910 152,028,758,032

Ph6i thu ngdn han cria khdch hdng 131 99,705,918,452 115,827,832,802

Tri tntdc cho ngrldi bdn ngdn han 732 28,402,005,r93 35,809,335,329

Phdi thu n6i b0 ngdn han t33 0

PhAi thu v6 cho vay ng6n han 135 234,711,334 493,901,778

Ph6i thu ng6n han khdc 136 5,383,561,731 6,75',7,719,326

DU phdng phdi thu ng6n han kh6 ddi t37 (7,113,995,576) (7,306,2t1,231)

Tii s6n thidu chd xfi lf t39 402,551,776 446,786,035

IV. Hhng tdn kho (140=141+149) L40137,884,571,479 56,8571561,976

Hing t6n kho 747 143,567,699,397 62,724,759,520

Dtt phdng gi6m gi6 hhng t6n kho(*) 149 (5,683,127,909) (5,866,597,544)

V. Tei sin ngdn hqn khr{c (150 =151+152+154+158) 1.5056,554,250,310 33,177,155,290

Chi phi tre trudc ng5n han 151 8,000,914,443 4,229,229,954Thud GTGT drroc khdu trr) t52 48,403,295,437 28,946,744,433

Thud vd ciic kho6n kh6c ph6i thu NgAn sdch nhd nrldc 153 150,050,430 1, 18 1 ,gg3

B. TAI sAN oAI HAN (200=zt0+220+230+240+250+260) 200231,967,530,795 211,496,465,922

I. Cdc kho6n phdi thu dili h4n

(2L0 =2ll+212+213 +214 +215 +216 +219)210

1,705,477,659 1,138,975,200

Phii thu ddi han kh6c 2t6 1,705,477,659 1,138,975,20C

II. Tei sin c6'rrinh (220=221+224+227) 220 118,280,763,999 78,811,939,253

Chi Ti6uThuv6't

Me Sd -----J- - SdCu6iNEm SdDAuNrmMinh

1. Tdi sAn c6'tlinh hflu hinh (221=222+223) 22t 106,207,149,021 64,949,684,102

-Nguydn gi6 222 298,301,695,29r 248,762,402,024

-Gi6 tri hao mbn lfiy kd(x) 223 (192,094,547 ,254) (183,812,7 17 ,922)2. Tii sin cdainn thu6 tdi chinh(224=225+226) 224 10,989,944,975 13,025,454,952

-Nguy6n gi6 225 18,877,508,099 18,877,508,096

-Gid tri hao mdn lfry kd(*) 226 (7,887,563,223" (5,852,053,144)

3. Tei sin c6'tlinh v0 h\nh (227=228+229\ 227 1,083,670,996 836,700,199

-Nguy6n gi6 228 4,994,190,266 4,207,054,622

-Gi6 tri hao mdn lfly kd(r') 229 (3,910,509,280) (3,370,354,423)

IV. Tei s6n dd tlang dii hqn (240=241+242) 240 46,397,224,308 56,866,230,529

Chi phi xAy dtrng cd b6n dd dang 242 46,397,224,309 56,866,230,529

VI. Tei sin dii h4n khdc (260=261+262+268) 260 71,584,064,940 74,679,520,941

Chi phi tri rddc ddi han 26t 67,710,869,079 69,448,542,866

T)i s6n thud thu nhAp hodn lai 262 3,873,195,862 5,230,978,075

rdNc cONG rAr sAN (270=1oo+2oo) 270 632,919,913,077 612,981,506,949

A.N0 PHAr rnA (mo=l1o+330) 300 139,934,044,076 154,520,080,890

I. N{ ngdn h4n (310=311+312+...+323+324) 310 137,687,614,050 152,151,497,344

Phei ffe ngrrdi b6n ngdn han 3rt 18,321,755,I22 19,280,560,992

Ngudi mua tri d6n trddc ng{n han 3t2 1,016,245,715 4,668,983,492

Thud vA c6c khoin phdi n6p NgAn silch nhd nrtdc 313 3,275,932,057 9,062,068,309

Phei tre ngUdi lao dQng 3t4 6,208,336,093 4,526,269,966

Chi phi phdi trd ng6n han 315 9,608,677,979 18,925,729,393

Phai tre n6i b6 ngXn han 3t6 0

Doanh thu chrJa th{c hiQn ngdn han 318 7,759,187,395 5,377,902,9t7

Phdi tr6 ng6n han khric 3t9 22,751,206,932 28,850,524,420

Vay vd nd thu6 tdi chinh ngdn han 320 63,091,518,959 55,810,704,273

Qu! khen thudng phric loi 322 5,654,753,808 5,654,753,909

II. N0 ddi h4n (330=331+332+...+342+343) 330 2,246,430,026 2,368,593,546

Phei ha ddi han khSc 337 17,000,000 117,000,00c

Vay vd thu6 nd tii chinh dii han 338 1,770,046,526 t,792,200,04(Drr phdng phdi tri ddi han 342 459,383,500 459,383,50C

B. vdN cnir sd HUu (+oo=410+430) 400 492,985,869,001 458,46\426,059

I. V6h chri sd hflu 410 492,995,969,001 458,461,426,059

Vdn g6p cria cht sE hflu 4tt 273,664,760,00C 273,664,760,00C

Cd phidu phd th6ng c6 quy6n bidu quydt 4l7a 273,664,760,00C 273,664,760,00CThing dr/ vdn cd phAn 4t2 94,625,673,463 94,625,673,463

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Cd phidu quy(x) 415 (600,000,000) (600,000,000)

Ch6nh 16ch r! gi6 hdi do6i 477 14,907,569,049 14,907,569,049

Ldi nhu{n sau thud chrra phdn phdi 421 110,397,966,490 75,863,423,549-LNST chaa phAn phdi luy kd ddn cudi k) tradc 421a 75,863,423,549 0-LNST chura phdn phdi k) niiy 42Lb 34,524,442,942 75,863,423,549

tdNc cOxc NGUdN vON 1ao=3oo+4oo) 440 632,919,913,077 612,981,506,949

Ngu'd'i lffp bi6u

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Ngdy 30 thdng l0 ndm 2018

SAWATYANOl{

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--1

cONG Ty co pnAn srAM BRoTHERS vrET NAM - ToNG Hqp

u6u s6 Bo9-DN(Ban hdnh theo Th6ng tn sA ZOOTZO I ltff-BTC ngdy

22/12/2014 cila BQ Tiri chlnh)

THUYET MINH NAO CAO TAI CHiNHQu! 03 Ndm 2018

I- D{c di6m ho4t tlQng ciia doanh nghiQp

L Do'n vi brio crio

(a) IIinh thrl'c s0 hii'u v6n

C6ng ty CP Siam Brothers Viet Nam ("Cdng ty") ld m6t cdng ty c6 phAn duoc thdnh lflp tqi ViQt Nam.(b) Ho4t dQng chinh

Cdc hoat dQng chinl cria C6ng ty ld:

. Sin xuAt cdc loai ddy PP, ddy PE, ddn thirng bQn ding trong n6ng ngu nghiQp;

. Sin xuAt cric phr,r kiQn, dung cp, trang thiOt bi bdng nhga dtrng trong n6ng ngu nghi6p;r . , ,. .i ,l. San xuit vd phdt tri6n phdn m0m m6y tinh; vd

' Thqc hi6n quyAn nh{p khAu, quydn xu6t khAu ve quy6n phdn ph5i cac m{t hdng sir dpng trong linl v.uc n6ng ngu nghi6p.

C6ng ty c6 rndt Tru Sd Chinh tai tda nhd Anna, s6 10, CVPM Quang Trung, P.TAn Ch6nh HiQp, q.12, TPHCM, ViCt Nam

("Tru sd chinl") tlieo giSy phdp dAu tu s6 l3zllcP do Uy Ban Nhdn DAn TPHCM cAp ngdy 18 th6ng 7 fim 1995 trong thdi gian 30 ndm k0 tt ngdyclp giAy ph6p dAu tu. .

(c) Chu k) srin xu6t kinh doanh thdng thu'dng

Clru k! sdn xu6t kinh doang th6ng thuong cua Cong ty nAm trong pham vi l2 thiing

1/. Co sil lf,p hrlo crio tAi chfnh

(a) Tuy6n b6 vd tuen thti

Biio c6o tdi chinh k6t thric ngiry 3l/12 tudn thri c6c quy dinh c6 li6n quan cta Ch6 dO k6 to6n doanh nghiQp vd c6c quy dfnh phAp lj c6 li6n quan.

(b) Co s6'do lu'dng

86o c6o tii chinh, trri bdo c6o luu chuy6n tiAn tQ, dugc lAp tr€n co sd d6n tich theo nguy6n t6c gi6 g6c. Brio cdo luu chuy6n ti6n tQ dugc lQp theophuong phrip gi6n titip,

(c) Kj kO torin nimKi, k0 to6n ndm cira COng ty ld tir ngiy 1 thrlng 1 diln ngdy 3l thtngl2.(d) Do'n vi tiOn tQ l<6 torln vA don vi tiiin tQ trinh bhy tr.ong b6o c6o

Don vi ti0n tQ kO torli cria Cdng ty ld Ddng ViCt Nam (.'\IND'), cing ld don vi tiOn tQ duoc sr? dung cho mqc dich ldp vd trinh bdy b6o cdo tdi chinh.

III. Ap th.rng Hu'6ng din Ch6 dO k6 tof n Doanh nghiQp m61 ban hdrnh

Ngny 22 thdng l2 fim2014, BQ Tdi chinh ban hdnh Th6ng tu s6zOOlZOt+llt-BTC htrong dan Ch6 d6 Kd to6n Doanh nghiep ("Th6rig tu 200',).

Th6ng tu 200 thay th6 cho quy dinh truoc aay vO Ctr6 d6 K0 to6n Doanh nghiQp ban hdnh theo Quy6t dinh s6 15/2006/eD-BTC ngiry 20 thdng 3 ndm2006 vit

Th6ng trr sA ZqqlZOOSfif-BTC ngdy 3 I th6ng 12 ndm 2009 crla BQ Tdi ctrinh. Th6ng tu 200 c6 hi6u lgc sau 45 ngdy ki5 til ngdy kj vd rip dung chokj,kd to6n narn bit dAu tir ho[c sau ngdy I th6ng I ndm 2015.

Kd tt ngiy 1 thring 1 ndrn 2015, C6ng ty dd rip dyng phi h6i t6 c6c quy dinh cia th6ng tu 200, Nhfng thay d6i quan trong trong chinh siich k(5 to61c0a C6ng ty vd cdc dnh hudng d6n bao crio tdi chinl cira C6Lrg ty n6u c6 duoc trinh bdy trong ciic thuy6t mirrh bdo c6o tdi chinh sau d6y.

IV. T6m tit nhrrrg chinh sdch k6 todn chii y6u

Sau dAy ld nhirng chinh sdch kO to6n chti ytlu dugc c6ng ty 6p dpng trong vi6c lQp brio c6o tdi chinh ket thirc ngdy 3 1/03/201 8.

(a) Cdc giao rIlch blng ngo4i tQ

Cdc giao dich bing c6c don vi ti6n kh6c VND trong ki,duqc quy ct6i sang \TJD theo tj,gi6 thuc t6 t4i ngdy giao dich. Tyi gid thuc t6 dp dung cho c6cgiao dich bdng ngoai td duoc x6c dinh nhu sau:

' T! gi6 giao dictr thuc tC khi mua biin ngoai t0 ld ty gi|kyi kdt trong ho. p d6ng n.rua biin ngo4i tQ giira C6ng ty vd Ng6n hdng thuong mai.

' Ti C!6 giao dich thuc tC khi g6p v6n hodc nhdn v6n g6p ld tli gi6 rnua ngoai tQ cta ngdn hdng noi Cdng ry m0 tdi kho6n d0 nhfl, v6n g6p tai ngdy,lgop von.

' Tj'gido giao dich thuc t5 khi ghi nhdn no phdi thu ld t! gi6 mua ngo4i tQ cria Ngdn hdng no-i C6ng ty nhfln ti6n tri khrich hdng ho4c d6i t6c.

' T1i gia giao dich thuc t6 khi ghi nhQn ng ph6i trA la ti gi6 bAn ngoai tQ ctia Ngdn hdng noi C6ng ty du kien thanh to6n kho6n phAi trd d6.

'D6i vdi cdc giao dich mua s6m tdi sAn hodc c6c khodn chi phi thanh to6n ngay bdng ngoai 16,r! giit giao dlch th$c tC la tj,gi5 mua crla ng6n hdngnoi C6ng ty thuc hi6n thanh todn

Cric khoin muc Ldi sdn vd no phii tri c6 g6c bdng don vl ti0n tQ khdc VND dugc quy d6i sang VND theo ty gi6 giao dich thUc ti) t4i ngdy k6t thirc kj,kd toan.

Ty gi6 giao dich thqc t(5 khi danh gi6 l4i cric khodn rnuc tiOn tQ c6 gtic ngoqi tQ @i ngdy lflp b6o c6o tdi chinh dugc xric dinh nhu sau:

. DOi vdi cdc khodn mpc ti6n tQ c6 g6c ngoqi tQ ld tdi sAn (ti0n mat vd phdi thu): dirng tj gi6 mua ngo4i tQ cria ngdn hdng thuo:rg mqi noi c6ng tythudng xuydn c6 giao dfch tai ngay kOt th0c kj, kti to6n.

-.: ,. ^ ,. ,:TiOn gui ngAn lrdng bang ngoai tQ duoc diinh gid lqi theo tj'gi6 mua ngo4i tQ cira chinh ngdn hdng ngi COng ty gfii tiOn hodc md tii khodn ngo4i tQ

' OOi vOl ciic khodn n.ruc ti6n tQ c6 g6c ngoai t6 ld ng ph6i trd: dirng tj gid b6n ngo4i tQ c0a rgdn hdng thuong m4i noi C6ng ty thudng xuy6n c6 giaodich tai ngdy kOt thic kj,k0 torin.

T6t cti cdc khoAn ch6nh lQch t! gi6 htii doai duo. c ghi nhAn vdo b6o c6o k6t qud ho?t dQng kinh doanJr

KI6ng c6 inh huong dring kii ndo d6n b6o ciio tdi chinl khi 6p dung chinh srich kti todn trdn.(b) Tidn

Ti6n bao g6m ti6n mflt vd tiOn grii ng6n hdng kh6ng k] h4n.

(c) Cfc khoin tI0u tu'

Chil'ng klrodn kinh doanh

Chfing kho CQng ty nam git vi muc dich kinh doanl, ttc ld mua vdo vd b6n ra d6 thu lgi nhudn trong thdigian ngin. dAu theo gi6 g6c bao gdm gi6 mua cirng c6c chi phi mua. Sau ghi nhAn ban dAu, chrlng khoiinkinh doanh giAm giri chung khorin kinh doanh. Dr1 phdng giim gia chung khodn kinh doanh duqc lflp khigiA thi truong cta chu'ng l<ho6rr giArn xu6ng tb6p hon giri tri ghi s6 cira chriug. Sau khi khodn dg phdng duqc hp, n6u gi6 thi trudlg c[ra chring kho6ntdng lOn thi kho[n dtr phdng so duoc hodn nhdp. Kho6n dp phdng chi duoc hodn nhflp trong pham vi sao cho gi6 tri ghi s6 cira chimg kho6n kinhdoanh kh6ng vuQt qua giri tri ghi s6 cira cric chttng khodn ndy khi gid dinh khdng c6 khoin dr; phdng ndo dd dugc ghi nhfln,

(d) C{c khoin phrii thu

C6c khodn phii thu khrich hing vd c6c khoAn ph6i thu khiic dugc phin 6nh theo nguy0n gi6 tru di dg phdng ph6i thu kh6 ddi.

(e) Hnng t6n kho

Hdng t6n kho dugc ph6n 6nh theo gi6 th6p hon gita gtAg6c vd gid tri thudn c6 thi3 thUc hien dugc. Gi6 gdc dugc tinh theo phuong ph6p binh qu6n vdbao g6m tdt ci:' cdc chi phi ph6t sinh dti c6 duo. c hing t6n kho d dia di6m vd trang thrii hiQn tai. D6i v6i U,rann pira* va snn ih6m

jO Arrg, g;a g6c Uao:^g6m nguydn vqt liQu, chi phi nhAn c6ng truc ti6p vd cdc chi phi sdn ru6t chLrng dugc phdn b6. Cia tri thuAn c6 th6 t5r,rc hi6l dugc uo.c tinh dua vdo gi6b6n c0a hdng t6n kho trir di c6c khodn chi phi udc tinh dO hodn thdnl sdn phAm vd cric chi phi b6n hdng.

C6ng ty rip dung phuong ph6p k0 khai thudrg xuyOn d6 hach to6n hdng t6n kho.

(f) 1'ii s6n c6 riinh h['u hinh

NguyAn gid

Ttii sdn c6 dinh hftu hinh dugc tho hiCn theo nguyen giA tru di giri tri hao mdn tfry kt). Nguyon gid tdi sirr c6 dlnh hnu hinh bao g6m gi6 mua, thu6nh{p khAu, ctic loai thu6 mua h?rng kh6ng hodn l4i vd chi phi li6n quan truc tii5p a6 dua tai san d6n v1 tri vd tring thrii ho4t d6ng cho muc dich dE dukit5n. crlc chi phi phdt sinh sau khi tdi sdn cO dinh htu hinh dd clua vdo hoqt dQng nhu chi phi sria chta, b6o duong vd dai tu duoc ghi nhfln vdo bdocrio ket qui ho4t dQng-kinh doanh trong kj'md chi c6c trudng hqp cothd chung minh m6t c6ch 16 rdng c6c khodn chi phi ndy ldmgia tdng lgi ich kinh t6 trong tuong lai du tinh thu tdi s6n cd dinh hfru hinh vuot tr61 mrlc ho4r d6ng ti6u chudn theo ,hu d6nhgi6 ban dAu, thi c6c chi ptri niy duo-c v6n h6a nhu 6 t[ng th0rn cira tdi sdn .O di,rt, t ttu hi,rt .

Khiiu hao

Kh6u hao dugc tinh theo phuong phrip duong thdng dua tron thoi gian htu dung udc tinh crlia tdi sdn c6 dinh hfru hinh, Thdi gian hiru dung u6c tinhrilru sau:

. nhd cta 5-20 ndm

. nhd xudng vi mriy n6c 2-13 nim

. thiOt bi vdn phdng 3-8 ndm

. phuong ti€n vdn chuy6n 5-10 ndrn

Tlri sf,n c6 dlnh hu'u hinh thu0 thi chfnh

Cdc.ho.p d6ng thud dugc.phdn loqi ld thud tii chinh n6u theo cac di6u g, C6ng ty cld nhan ph6n lon.ii ro vd lqi ich gin lien voiquy0n. sd hftu. Tdi san cO dinh hftu hinh du6i hinh rhric thu6 rdi chinh .O ,0"-,"*g a"lr-"Ul .a rfrap fr* git" *iU,?if1nr'1, "0.

,a,san c6 dinh vd gi6 rri hi6n tai cia cdc khoin tidn ttru6 t6i thiOu, tinh t4 thuO, tru di gi6 tri hoa mdn lty k6.

KhAu hao cria tii sdn thu6 tdi chinh dugc h4ch toiin theo p.huong phdp duong thdng dua tr6n thdi gian hfu dgng u6c tinh cria tdi s6n thu6 tdi chinh.Thdi gian htu dvng u6c tinh c0a tdi sAn thu€ tdi chinh nh6t qurin vdi tdi sdn c6 o;ntr trcru hinl duq:c n€u trong piAn chintr srich k6 to6n.

(h) tii sin c6 dlnh vO hinh(i) Quyin sft d4ng diit

Ic6,tco

,Allll

. ult,>

Quy0n sri dpng dAt g6m c6:

. Quy0n su dgng cl6t cluoc Nhd nudc giao c6 thu tiOn sri dung d6t;

. Quydn sir dpng dAt nhfln chuy6n nhuong hgp ph6p

' Quydn srlr dpng ddLt thuO tru6c ngdy c6 hiOu luc cria Ludt d6t dai nlm 2003 md tiOn thue dAt dd duoc trd tru6c cho thdi h4n ddi hon 5 ndm vd dugc coquan c6 thOrn quy6n ciip gilry chung nhfln quy6n sir dpng d6t

Quy0n sri dung dAt duqc th6 hiQn theo nguydn gi6 trir giri trj hao mdn liy kt5. Nguy0n gi6 ban dAu cira quyOn s{r dung dAt bao g6m gi6 mua vd c6c chiphi li6n quan trqc ti6p toi viQc c6 tluoc quyOn sri dqng a6t. fnau hao dugc tinh theo phuoug phip duorg thdng trong thdi gian 20 dtln 50 narn..

$l PhAn mim mriy vi tlnh

Gi6 mua ctia phAn.m0m m6y vi tinh mdi md phAn m0rn ndy kh6ng phdi ld m6t b0 phfln g6n ket vdi phAn crmg c6 li6n quan thi elugc v6n h6a vd hachto6n nhu tdi sdn c6 dinh v6 hinh, phAn mOm m6y vi tinh duoc tinh khAu hao theo phuong phrip duong thang trong vdng 3 n[m.

(i) XAy dqng co bin d6'dang

XAy dr,mg co bdn d0 dang ph6n iinh cdc khoin chi phi xdy dgng chua dugc hodn thdnh. Khdng tinh khAu hao cho x6y dpg dd dang trong qu6 trinhxdy dr,rng.

C) Chi phi tri tru'6c ddi h4n

(i) Chi phi tldt trti tru.dc

Chi phi dAt trd tru6c bao g6m tiAn thuO clAt trd truoc, k0 ci cric khoadn liOn quan dtln d6t thue md C6ng ty di nh6n dugc gi6 chring nhdn quygn sr?dung d6t rihmg kh6ng dri diou kiQn ghi nhfln tdi s6n c6 dinh vd hinh theo Th6ng tu st +SlZ0r,fit-efc ao BQ Tai chinh ban hdnh ngity 25 th6ng 4ndm 2013 Huolg ddn ch6 dQ quAn l1i, sfr dgng vd trich khAu.hao tdi sAn c6 clinh, vd ciic chi phi phrit sinh khdc li6n quan d6n vi6c bao-aim cho viQc sridung d6t thu€. C6c chi phi ndy du<rc phdn b6 vdo brio crio k5t qud hoat clQng kinh doanh theo phuolg phdp duong thdng dr,ra tron thdi han cria hgpddrrg thu6 d6r ru 20 d6n 50 ndm

(ii) COng cy vd dqng cqt

C6ng cp vd dung cq bao gdrn c6c tdi sdn C6ng tylSm git d0 sir dung trong quri trinh hoat dQng kirfi doanh binh thudng v6i nguy61 gi6 cr.la rn6i tdis6n thAp hm 30 trieu vND vd do d6 kh6ng dri di6u kiQn ghi nhfln ld tdi sen c6 dinh theo thong trr ro 45l2ol3lTT-BTC ngity 25 th6ng 4 ndm 2013 c(taB0 TAi Chinh' Nguy6n gi6 cria C6ng cq vd dpng cp duoc phAn b6 theo phuong phdp duong thdng trong thdi gian 2 ndm,

(k) C{c khofrn ph6i tr.i ngu.d'i brin v}r ciic khorin phlitrf, kh6cCdc l<hoin phii trd nguoi b6n vd khodn phai tra khdc th6 trlgn theo nguydn gi6.

(l) Dq'phdng

MQt khoAn dq phdng clugc ghi nhdn n6u, do kt5t qui cria mQt sr,r kiQn trong qud khir, Cdng ty c6 nghia vtL ph6p lj hiQn tai ho6c li6n ddi c6 tlr6 u6c tinhmQt cdch d6ng tin cdy, vd ch6c chin.s€ la-m gi6m srit cdc lgi ich kinh tt5 trong tuong lai AC tlann toan cac^tnoa,rphai trA do nghia vu cl6. Kho6n dgphdng dugc x6c dinh bdng c6ch chi6t HrSu ddng ti6n dg kitjn phai tra trong tuo:rg iai vdi tj, lQ chiot kh6r.r trudc thu€ phan anh"aanh giri cr.ia thi truongd thdi diOm hiQn tai vO gia tri thdi gian ctia ti6n vd rrli ro cu thiS cria kho6n nq d6.

Dr phbttg tro ciip thii viQc

Theo BQ luat Lao dQng ViQt Narn, khi nhAn vi6n ldm vi6c oho c6ng ty ti 12 thdng trd len ('hhdn vi6n dri di6u kien,,) tu nguyQn ch6m dirt hqp d6nglao clQng cria minh thi b6n s[r dung lao dQng phii thanh to6n ti6n tro cAp th6i viQc cho nhAn vien d6 tinh dlra tr6n s6 nam iam viQc vd mfc luong tpithoi di6m th6i vi€c cria nhdn viOn d6. Du phdng trg c6p th6i viQc dugc lAp tr6n co sd mfc lrrong hi6n tgi cria nhAn vi6n vd thdi gian hg ldrn viQc choCdng ty.

Theo Ludt Bdo hi6m xa hdi, k0 tir ngdy 1 thdng 1 n^dm 2009, COng ty vd cdc nhdn vion phdi d6ng vdo qu! bdo hi6m thAt nghiQp do BAo hi6m xd hQiviQt Nam qudn li. vdi viQc rip dung cne d6 tao hiilm thAt nghi6p, c6ng ty kh6ng phai i4p ag ptrorrg t." cAp ilroi viQc cho thdi gian ldm vi6c cira nh6nvi6n sau ngdy 1 thring 1 nlrn 2009, Tuy nhi0n, trg cAp th6i viQc phdi tri cho ciic nhdn vion dt Aleu kien hiQl c6 tqi it Oi aie*:itt ang 03 ndm 2017 s6duoc xdc dinh dua tron s6 ndm ldm vi6c cta nhdn vi6n dugc tinh den 3 1 thdng 1 2 nlm 2008 vd mrtc luong binh qu6n cia ho trong vdng 6 th6ng tru6cthdi di6m th6i viQc.

(m) V6n cd phAn

g) Cd phiiu phii thirrg

Chi phi ph6t sinh li6n quan trgc tiep d6n viQc ph6t hdnh c6 phiOu, trir di dnh lrudng thu5, duoc ghi giAm viro thdng du v6n c6 phAn.

(ii) Mua lqi vd phtit hdnh tgi c6 phi6u phii th6ng @6 phiAu qu!)

nh torin bao gdrn cdc chi phi li6n quan trFc tii5p, trt di thut5, dugc ghi gidm vdotrong phan v6n chri sd htu, Khi c6 phitlu qu! dugc bdn ra sau ao lprat nantr tai;,binh qu6n gia quyOn. ch6nh rQch gita giri tri kho6n nhdn d*oc rd gi6 v6n crira c6-

(n) Phin lo4i cfc c6ng cu tii chinhNhim muc clich duy nhat ld cung c6p th6ng tin thuy6t minh v0 tflm quan trgng cria clic c6ng cu tdi chinh d6i vdi tinh hinh tdi chinh vd kot qud hoptdQng kinh doanh cia c6ng ty vd tinh chat vd mric d6 rtii ro phrit sinh tir cric .619 .1, tdi chinh, c6ng ty phdn lopi c6c c6ng cu tdi ch(nh nllrr sau:

)000

IGTPHF

iR()TI

TNI----4.P

HO

(i) Tdi sdn tdi chlnh

Tdi sdn tdi chinh durtc xiic dinh theo gia tri hqp d6ng hqp ti, rh6ng qua Bdo cdo k€t qud hoqt dQng kinh doanh

Tdi sdn tdi chinh duoc x6c dinh theo gid tri hqp d6ng hgp lj th6ng qua Brio cdo k6t quA hoqt dQng kinh doanh ld mQt tdi sin tdi chinh th6a mdn m6ttrong c6c diOu ki6n sau:

- Tdi sdn tdi chinh dugc Ban Gi6m d6c phdn loqi vdo rfi6m n8m git de kinh doanh. Tdi s6n tdi chinh duoc phdn lo4i viro nhom nam giii d0 kinhdoanh, n6u:

+ tdi sin duo-c mua chri y6u cho mpc dich bdn lqi trong thdi gian ngdn;

+ c6 bang chirig vd viQc kinh doanh c6ng cp cl6 nham n.rpc dich thu lni ngin hqn ; hodc

+ ld c6ng cu tdi chinh ph6i sinh ( ngoai trir c6c c6ng cu tdi chinh phrii sinh dugc x6c dinh ld mQt hqp d6ng bAo ldnh tdi chinh hofc mQt c6ng cu phdngngira rrli ro hi6u qud).

- Tai thdi di6rr ghi nh6n ban dAu. C6ng ty s6p x5p tdi chinh vdo nh6m ph6n dnh theo gi6 tri hqp d6ng hqp l1i th6ng qua dinh theo gi6 tri hgp d6ng hqply thdng qua 86o c6o kOt qud hofl d6ng kinh doanh

Cac khodn dd:u w ndn girt,d€n ngdy ddo hqn

Cdc khodn dAu tu n6m git d6n ngdy d6o han ld cdc tdi s6n tdi chinh phi phdi sinh vdi c6c kho6n thanh toiin c6 dinh ho6c c6 th6 xdc dinh vd c6 kj,d6ohan c6 dinh md c6ng ty c6 y dinh vd c6 khi ndng giri d6n ngdy diio han, ngoqi trir:

+ Cric tdi s6n tdi chinh md tai thoi diOm gtri nhdn ban dAu dd dugc C6ng ty xtip vdo nh6m xric dinh theo gid tri hap l), th6ng qua dinh theo gi6 tri hopddng hqp lyi th6ng qua Biio crio kiit qud hoqt dQng kinh doanh

+ ciic tdi sAn tdi chinh rld dugc C6ng ty xiip vdo nh6m s8n sirng d0 b6n; vd

+ cric tdi s6n tdi chinh th6a mdn dinh nghia vd cdc kho6n cho vay vd phii thuCac khodn cho vay vd phcii thu

Ciic kho6n cho vay vd phdi thu ld cric tdi sAn tdi chinh phi ph6i sinh vdi cfc khodn thanh to6n cti dinh hoac c6 th6 xric dinh vd kh6ng eluoc ni6m y6ttrOn thi trudng, ngoai trir:

+ cdc khoin md C6ng ty c6 j dinh bdn ngay hodc sO b6n trong tuong lai g6n duoc ph6n loai Id tdi san nam gift vi muc dich kilh doanh, vd cdc lo.i mdt4i thdi di0m ghi nhfln ban dAu duoc C6ng ty x6p vdo nli6m xiic djnh theo giri tri hqp lyi th6ng qua 86o cao ktlt qua hoqt dQng kinh doanh;

+ ciic klodn dugc c6ng ty x6p vdo nh6m sin sdng d0 b6n tai thli di0m ghi nhQn ban dAu; hodc

+ ciic kloAn rnd c6ng ty c6 thO kh6ng thu h6i clugc phAn l6n gi6 tri dAu tu ban dAu, kh6ng ph6i do suy giAm chAt luong tin dung, vd duo-c phAn loaivdo nhom sin sdng cl6 bdn.

Tdi sdn tdi chinh sin sdng dC bdn

Tdi sin tdi chinh sin sdng dd b6n ld cdc tdi sAn tdi chinh phi ph6i sinh dugc xric elinh ld sin sdng dO ben ho4c kh6ng duoc phAn lo4i ld:

- c6c tdi sin tdi chinh x6c dlnh theo gi6 tri hqp lj th6ng qua B5o ciio kt5t qui hoat dQng kinh doanl;- c6c khodn dAu tu n6m gifr d6n ngdy drio han ; hodc

- c6c kho6rn cho vay vd phii thu

(ii) No'phhi tr'f, thi chinh

Nq phdi tra tdi ch[nh duqc xac dinh rheo gid t! hqp ly th6ng qua Bdo cdo kAt qud hoqt dQng kinh doanh

Nq phdi trt tdi chirrh dugc x6c clinh theo gi6 tri hqp l1i th6ng qua Brio crio k6t qud ho4t d6ng kinh doanh ld mQt khodn no phdi tri tdi chinh th6a mdntrong c6c di6u ki0n sau:

' Ng ph6i trd tdi chinh duoc Ban Girim d6c phdn loai vdo nh6m n6m git d0 kinh doanh. M6t khoant ng phAi trd tdi chinh clugc phrln loai vdonh6m n6m gift de kinh doauh n5u:

+ khodn no d6 duoc tqo la chri yilu cho nruc dich mua l4i trong thdi gian ngin;, . r I : .^ , .t co bang ch[rng ve vi6c kinh doarrh c6ng cg d6 nhirn nruc dich thu loi ngi, han: hof,c

+ ld c6ng cp tdi chinh phrii sinh( ngo4i trir c6c cdng cu tdi chinh ph6i sinh duoc x6c ddingl li m6t hop d6ng bAo lanh tdi chinh hodc m6t c6ng cu phonp

' Tai thdi di6m ghi nhAn ban dAu, C6ng ty x6p no phdi tra tAi chinh vdo nh6m phin rinh theo gi6 trl hqp l)r th6ng qua 86o c6o k6t qui hoqt dQngkinh doanlr

Nq phdi trii tdi chlnh du.gc xdc dinh rheo gid tri phdn b6

Cric khodn ng phdi trd tdi chinh khdng ttugc phdn loqi ld ng phAi trd tdi chinh rlugc x6c" dinh theo gi6 tri hap l)i th6ng qia Bdo c6o k6t quA ho4t cl6ngkinh doanh s0 duoc phan lo4i ld ng phdi tra tdi chinh duoc x6c <linh theo gia tri ph6n bo.

vi6c phdn lo4i cric c6ng cp tdi chinh trdn chi nhim mpc dich tr'inh bdy vd thuyiSt minh vd kh6ug nhim muc dfch rn6 t6 phuong ph6p x6c dinh gi6 tritdi chinh duoc trinh bdy trong cdc thuy6t minh li6n quan khiic

(o) ThuC

Q.)Y\N

IERS

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Thue thu nh{p doanh nghidp tinh tr0n loi nhuAn hoflc l5 cia lj, bao g6m thud thu nhfp hiQn hdnb vd thu6 thu nhAp hodn lAi. ThuO thu nhdp doanhnghi0p dugc ghi nhrin trong c6c b6o crio ki5t qud ho4t dQng kinh doanh ngoai trir trudng hqo c6 c6c khoin thu6 thu nhflp li6n quan d6n cric khorln mqcduoc ghi nhfln thang vdo v6n chri sd huu, thi khi d6 c6c khoan thu6 thu nhAp ndy cing dugc ghi nhfln thdng vdo v6n chir sd huu.

Thut5 thu nh{p hiQn hdnh ld khoin thu0 dg kidn ph6i nQp dr,ra tr'On thu nhflp chiu thu(5 troug kj,, sri dpng c6c mirc thu6 suAt c6 hiQu luc t4i ngiy ktit thucniOn dQ k0 to6n, vd ciic kho6n di6u chinh thui5 ph6i n6p li0n quan d6n nhirng ndm trudc.

Thu6 thu rrhflp hodn l4i dugc tinh theo phuong ph6p bAng can d6i kO to6n cho cdc chonh lQch tpm thdi gita gi5 tri ghi s6 cho muc dich b6o c6o tdi chinh vd gi6 tr!sir dqng cho muc dich tinh thu6 cria c6c khoAn mqc tdi sin vd ng phAi ra. Gi6 tri cria thu6 thu nhQp hodn l4i dugc ghi nh|u dua tr6n ciich thric dr,r ki6n thu ndi no6cthanh toiin gi6 tri ghi s6 cia cdc khodn mgc tdi sAn vd no phii trA sri dgng cdc rnfc thu6 suAt c6 hi6u luc hodc co bdn c6 hi6u Iuc t?i ngdy kdt thric nion d6 k6 to6n.

Tdi sAn thu6 thu nhAp ho6n l4i chi dugc ghi nJrfln trong phgm vi chic chin c6 dri lqi nhuAn tinh thu6 trong tuong lqi dO tdi sdn thu€ thu nhAp ndy c6 thOsri dung dugc. Tdi sdn thu6 thu nh{p hodn lai dugc ghi giim tlong pham vi kh6ng cdn chac chin li cdc loi ich vd thu6 liOn quan ndy sO sri dpng dog".

(p)Doanh thu vh thu nhAp khr{c

(i)Doanh tlru bdn hdng .

Doanh thu b6n hdng duqc ghi nhfln trong b6o c6o k6t quA hopt dQng kinh doanh khi phAn lon rrli ro vd loi ich gin li6n vdi quydn so hiru sAn ph6mhoSc hdng h6a dugc chuy6n giao cho ngudi mua. Doarilr thu kh6ng cluoc ghi nhdn n6u nhu c6 nhirng yeu tO kh6ng ch6c ch6n trong y5u li01 quan tdikhd ndng thu hOi c6c khoan phdi thu ho4c li6n quan t6i khA ndng hdng b6n b! trA l4r.

(ii)Doanh thu tit'tiin ldiDoanh thu tn tiOn lai duoc ghi nhfln theo ti lO tuong img v6i thdi gian dua trOn s6 d, gt5c vi ldi su6t rip dpng.

(iii) Doanh thu til,cd tti'c

Doanh thu til c6 tfc clugc gtri nhdn khi quyCn c6 tr?c dugc xric lQp.

(q) Cdc khoin thanh todn thuO ho4t ilQng

Cdc khodn thanh toan thu0 hoat ddng duoc ghi nhfln trong biio c6o K6t quA hoat dQng kinJr doanh theo phuong phrip duhng thdng dga vdo thdi hancia hgp d6ng thuO. Cric ktrodn uu ddi di thu6 clugc ghi nhAn trong b6o cdo kOt qud hoqt dQng kinh doanh nhu IA mQt bQ phfln hqp thdnh cria t6ng chiphi thu6.

(t) Cfc b6n li0n quan

Cric ban dugc xem c6 lion quan vdi,C6ng ty n6u m6t ben c6 khd ndng, truc titlp hodc giiin tit5p, ki6rn so6t ben khdc ho[c c6 inh hudng d6ng k6 d6nb6n khac tlong viec dua ra ciic quy6t dinh tdi chinh vd hoat d6ng kinh doanh, hodc khi C6ng ty v?r bon kh6c chiu tr6ch nhiem kiom soat chu-ng troacAnh huong d6ng kd chung. Cric b6n liOn quan c6 thO la cac c6 nhdn hoflc t6 chr?c doanh nghiQp ho4c bao g6m c6c thdnh vi6n trong gia dlnh cna bAt kyc6 nhdn ndo dugc xem ld mQt b€n li6n quan.

Cric c6ng ty li6n quan bao g6m cdc nhd dAu tu, c6ng ty m9 c6p cao nh6t vd c6c c6ng ty con vd c6ng ty li€n kiit cria c6ng ty m9 c6p cao nh6t.

V- Th6ng tin b6 sung cho c{c khoin mgc trinh biry trong Bring cAn a6i t6 toen

(Don vjtinh: VND)DAu nEm

153,552,547,226

153,552,541,226

DAu nlm

Gi6 tri6,054,236,503

(18s,217,990)

5,969,019,513

sinh. r\

6 phitlu ph6 th6ng. Lai co b6n tr6n cd phii5u dugc tinh bing cdch l6y lai hoflc t6 thuqc vA ph6u ph6 th6ng binh qudn gia quy0n luu hdnh trong kj,. C6ng ty kh6ng c6 l6i suy gi6m c6 ph tdng

0l- Tidn vir c{c khorin tu'ong du'ong ti6n

- Tidn

- Cac khoAn tuong duong tidn

C0ng

02- Crlc khof,n dAu tu tii chinh ngin h3n:

- C6 phiiiu diu tu ng6n han

- Du phong gidm giri dAu tu ngin han

c0ng

- Li do thay d6i voi trmg khodn dAu tu / c6 phi6u, tr6i phi6u:. ,,1 :.+ ve so tuoJrg

+ Vd giri tri

03- Cfc khoin phrii thu

Cu6i nEm

S5 lu'g'ng

Cuiii nim66,872,708,264

66,872,708,264

S5 lu'g'ngGi6 tri7,317,039,691

(690,940,371)

6,626,099,320

Cu6i nrm DAu nlm

- C{c kho6n phii thu ciia kh6ch hing

C0ng

- C:ic khoiin tr'6 tru'6'c cho ngu'di b6n

c0ng

- Cdc khoAn phf,i thu ngin hgn khicI i ,l ,- rllar ulu ve co pnan noa

- Phii thu vd c6 tuc vd lgi nhuAn duoc chia

- Phdi thu nguoi lao d6ng

- Phii thu kh6c

+ Tai sin thi6u cho xri lli

c0ng

04- Ildng tdn kho

- Hdng mua dang tli trdn duong

- Nguy6n lieu, vat Iigu

- C6ng cu, dqng cg

- Chi phi SX, KD dd dang

- Thdnh phAm

- Hdng h6a

- Hdng gui di b6n

- Hdng hod klo bdo thu6

- Hang hod bAt rtQng sdn

CQng gi6 g6c hing tdn kho

+ cie ri ghi s6 cr.la hing t6n kho ding dO thti ctrAp, cAm c6 dam bio c6c khoAn ng phdi tri:...,...,* Gia tri hodn nhAp dg phdng gidm gi6 hdng t6n kho trong ndm:..... ..

* Cac trudng hqp hoac sU kiQn d5n d6n phni trich th6m hodc hoAn nh{p d1r phdng gidm gi6 hdng

05- Thu6 vi cric khorin phii thu Nhir nutlc

- Thu6 thu nhdp doanli nghi6p

- Thuti xu6t, nhflp khAu

- Thu6 thu nhdp cd nhOn

- C6c khoin khac ph6i thu Nhd nu6c:

- ttru6 GtGt dAu veo

- Cac khoin thu6 kh6c phii thu Nhd nuoc

c0ng

06- Phei thu diri han

- Phiii thu dAi h4n nQi bQ

- Cho vay ddi han nQi bQ

- Phai thu ddi han ndi b0 kh6c

- Phdi thu ddi han nOi b0 F01

- PhAi thu ddi han nOi b0 F02

- Phii thu ddi han nQi bO F03

c0ng

- Ph6i thu diri han kh6c

- Ky qug, k1i cuoc ddi han

- Cac klodn tidn nhdn u! th6c

- Cho vay khdng c6 ldi

- Phii thu ddi han kh6c

c0ng

07 - Tdi srin ngfn hqn khdc

99,705,918,452

99,705,918,452

28,402,005,193

28,402,005,193

s,383,s61,731

5,383,561,731

143,561,699,387

150,0s0,430

I50,050,430

t,705,477 ,659

115,827,832,802

115,827,832,802

35,809,335,328

35,809,335,329

264,545,495

6,492,573,831

6,757,119,326

990,990,000

20,974,117,630

3,635,317,856

9t3,342,254

21,891,345,578

14,3t9,046,202

62,724,159,520

(1, l 8 1,993)

(1,181,993)

1,1 3 8,87s,200

D;0^l

lo

'l{l\llit2

1,705,477,659 1,138,975,200

+ Tai s6n ngin han khdc

c0ng8,000,914,443

81000,914,443

4,229,228,854

4,229,228,854

08- TIng giim tii sf,n c6 <Iinh hiiu hinh

Khoin mucNhA cfra, vflt ki6n

trricMdy m6c thi6t bi

Phuong tiQn

v$n tii, truydnrlin

rhi6tbioung,fi|jll,fil;cU quan ty

pf,6rn

TSCD hii'u hinhkh6c

T6ng cQng

NguyOn gi6

56 du dAu k! 56,440.452,234 181,649,336,9sC 8,700,138,049 t,972,474,791 248,762,402,024- Mua trong

kv3,188,632,276 3 10,370,001 105,1 15,363 I 00,500,000 3,704,6t7,640

Edu tuXDCB hodn

thenh

280,757,318 41,260,000 322,017,318

- T[ng kh6c 27.594.870.952 25.202.388.392 52,797,259,344- Chuy6n sang

bAt dQng sAn

tlAu trr

- Thanl l!,nhu'qng bdn

(42,979,388) (1 1 8,000,088) (160,979,476

- Gidm khac (6.827.736.160) (29s,885,409) (7 ,123,621 ,s69)56 cu6i kj, t4ingdy 30 th6ng

9 ndm 201 8

87,223,9s5,462 200,572,137,1t3 8,687,2s3,324 1,818,349,382 298,301,695,281

Gi{ tri hao

mdn luV k6

36 du dAu ki, 29,915,663,646 t44,sBs.366.265 7,484.348.9s3 1,827,339,0s8 r83,812,7t7.922- Khdu hao

lrong ndm

2,339,809,537 7,1 s 1,082,3 83 3 89,910,910 81,172,206 9,961,97 s,036

- Tlng klac- Chuy6n sang

Dat ogng san

dAu tu- Thanh l!,nhuo-ng bdn

(42,979,388i (112,364,s91 (1ss,343,979)

- Giim kh6c (1,228,916,080 (295,88s,64s) t,524,801,725)36 cu6i ki, 32,255,473,t83 1 50,464,553,1 8( 7 ,7 61 ,895,2'.72 2,204,396,909 192,094,s47,254Gid tri cdnlai

- Tai ngdy 27,998,395,$A 33,064,361,598 968,964,406 344,s96,273 64,949,684,102- Tai ngay s4,968,482,279 50,1 07,s 84,05C 824,20r,746 306,879,952 106,207,148,027

00(

{GPF

BRI

;Tlfpr

- Gia ffi cdn lai cu6i nam cta TSCD htu hinh dd diing oc tno chAp, cam c6 darn b6o cac kho6n vay:- Nguy0n gia TSCD cu5i nam dE kh6u hao h6t nhung v6n cdn st dung:

- Nguydn gia TSCD cuOi nam cho thanh ly:- Crlc cam k(it vd vi€c mua, ban TSCE htu hinh c6 giri tri lon trong tuong lai:- CAc rhay d6i kh6c vA TSCO hfiu hinh:

09- Tdng giim tii sin c5 dlnh thu6 tiri chinh

Khof,n mqcPhuong tiQn

M6y m6c thi6t bi vin rfri,truv6n dIn

Thi6t bi dgng cg quin tf TSCD hfr'u hinh kh6c T6ng cQng

Nguy0n gi6 TSCD

56 du d0u kj, 1 8,877,508,098 I 8,877,508,098- Thu0 tdi chinh trong

- Mua lai TSCD thu6 tai

- Tlng khic

Tri lai TSCD thu0 tdi

Giim khric

36 cudi kj, I 8,877,s08,0981 8,877,508,098

Gid tri hao mdn lui k6

56 du ddu kj, 5,852,053,144 s,852,053,144

- KhAu hao trong ndm 2,035,s10,077 2,035,5t0,077

- Mua lai TSCD thu6 tai

- Tdng kh6c

- TrA lai TSCE thu6 tai

- Gifrm khac

Sd cu6i kj, 7,887,563,221 7,887,563,221

i{ trl cdn l4i

- T4i ngay dAu n5m 13,02s,454,954 t3,025,454,954- T4i ngay cu6i ndm r0,989,944,877 t0,989,944,877

* Tiin thu€ phdt sinh thAm duqc ghi nhQn ld chi phl trong ndm:* Ciin cw dd xdc dinh tiin thue phltt sinh thAm:* Diiu khodn gict han thu€ hodc quyin duoc tnua tdi sdn:

10- TIng girim tli sfn c6 dinh v6 hinh

Nhin hiQu PhAn mdm mdyhAng h6a tlnh

2,191,932,882

2,728,847,384

234,t60,t4s

1,171,552,828

qTYIAN

THI

IAI'J

* Thuydt minh si5 tiQtt vd giai trinh khdc:

1f- Chi phi x6y dq'ng co b[n d6'dang

- 1'6ng s5 chi phi XDCB dd dang:

Trong d6 (l\Jhtng c6ng trinh lon):

+ C6ng trinh......,. .

cu6i nrm46,397,224,308

DAu n5m

s6,866,230,528

12- TEng ginm bdt dQng sin tIAu tu

56 dAu nfm Ttrng trong ntrm Giim trong ntrm 56 cuSi ntrmKhoin muc

Nguy0n gi6 bAt ilQng s6n tldu tu- Quy6n sri dgng dAt

- Nhd

- Nhd va quy6n st dlmg ddt

- Co sd ha tdng

Gi6 tri hao mdn liiy k6

- Quydn st dpng ddt

- NhA

- Nhd vd quydn st dpng dAt

- Co sd ha tdng

Gi6 tri cdn lqi BDS iIAu tu- Quy6n st dung dat

- Nhd

- Nha va quydn st dung ddt

- Co sd ha tAng

* Thuydt minh s6 li6u vd giii trinh khric:

* Thuydt minh sd li€u vd gidi trinh khac:

13- Cfc khoin tIAu tu tAi chinh dlri hqn

a DAu tu viro c6ng ty con

- Li do thay dOi voi tung kho6n dAu tu/loai c6 phiriu cta cdng.,,i i, -1.+ VC s6 luqng (d6i voi cd phi6u)

+ Vd gid trj

b, Diu tu viro c6ng ry li6n doanh, li6n krit

- Li do thay d6i voi trmg khorin ddu nr/loai c6 phiiiu cria cdng

+ VA s6 tuqng (d6i vdi c6 phiou)

+ VA gie ric DAu tu ddi han khdc

- DAu tu cd phitlu

- DAu tu trai phiilu

- DAu tu tin phitiu, k! phitiu

- Cho vay ddi han

- Li do thay d6i voi tung khoin dAu tufloai c6 phi6u, trai phiti

+ Vd sti luong (d6i voi c6 phidu, tr6i phi6u)

+ Vd gi6 trf

14- Chi phi tri tru'6'c dii h4n

- Chi phi thdnh lap doanh nghiOp

- Chi phi nghidn cuu co giA tri lon

- Chi phi cho giai doan tri6n khai kh6ng tlir ti6u chuAn ghi nhAn ld TSCD v6 hinh

- Chi phi ffa truoc ddi han khric

c0ng

15- Vay vir nq ngfn h4n

- Vay ng6n han

- Nq dAi han d6n han trd

c0ng

16- Thu6 vh cric khorln phfii nQp nhh nu.6'c

- Thu6 gia tri gia tdng

- Thuti ti6u thrr rlic biqt

- Thu6 xuAt, nhdp khAu

- Thu6 thu nhdp doanlr nghiQp

Cu6i ndm

S5 lu'qng Gi6 h'i 56 tu'qng

Diu ndm

Gi6 tri

Cu6i ndm DAu ntrm

67,7t0,869,078 69,448,542,866

67,710,869,078 69,448,542,966

63,091,519,959 55,8t0,704,273

63,091,519,959 55,810,704,213

t'\RS

I

301,039,096

2,675,201,586

142,379,758

8,348,011,941

- ThuO thu nhdp cri nhdn

- Thu6 tdi nguydn

- Thu6 nhd dAt va tiAn thud d6t

- Cac loai thu6 khAc

- C6c klodn phi, lQ phi vd cdc khoAn phii n6p khdc

c0ng

17- Chi phi phii tri- Trich truoc chi phi ti6n luong trong thoi gian nghi phdp

- Chi phi Thir lao HQi E6ng QuAn Tri vd Ban Kiiim Soat

- Chi phi khuy6n m6i

- Chi phi phai tra_ Lai ti0n vay- chi phi phii tri _ cHi phi kiiim todn

- Chi phi phdi tri_ Trich trudc chi phi tidn com nhdn vi6n

- Phii trd khac

c0ng

18- Cdc khoiin phii trf,, phfli nQp ngin h3n

- Cdc kho:in phii trfi cho ngu.iri b6n

c0ng

- Phrii tri ngud'i lao ilQng

c0ng

- Ngudi mua trd tidn tru'6'c

c0ng

- Cdc khoin phfii trA, phni nQp ngin h4n khfcc0ng

19- Phei trfl dii hirn nQi bQ

- Vay ddi hqn n6i b6

- Phai trA ddi han noi b6 F1

- l,hai tra ddi han noi b0 F2

- I,hAi tri ddi han noi b0 F3

- Phii tri ddi han ngi bQ kh6c

c0ng

20- Vay vi nq dhi h4n

- Vay ngdn hang vd thuO tai chinh

- Nq ddi han khac

c0ng

- Cdc khoin nq thu6 tiri chinh

231,463920

68,227,455

3,275,932,057

6,284,798,874

3,323,879,10s

9,608,677,979

18,321,755,122

18,321,755,122

6,208,336,093

6,208,336,093

1,016,245,715

1,016,245,715

22,751,206,932

22,751,206,932

571,67 6,610

9,062,068,309

3,1 00,000,000

r 5,266,089,8 r 0

ss9,639,573

18,925,',|29,383

19,280,560,892

19,280,560,992

4,526,269,866

4,526,269,966

4,668,983,482

4,668,993,492

Thoi h4n

Nim nay Ntrm tru'rfc

T6ng khoin thanh todnti6n thuO tiri chinh

TrA ti6n HithuG

Tri nq g6cT6ng khoAn

thanh todn tidn Tri ti6n l6i thu6 Tri nq g6cthuo tdi chinh

Iu 1 nitn tro xu6r

Ir€n I ndm d€n 5

Irdn 5 ndm

2I- Tii srin thu6 thu nh{p hofln lai v}r thu6 thu nh6p hoin l4i phfli tria - Thi sin thu6 thu nhfp hoin l4i:- Tdi sin thu6 thu nhdp hodn tai li6n quan d6u kho6n ch6nh l6ch tam thoi cluqc khAu tru- Tdi sd.n thu6 thu nhdp trodu lai ti€n quan d6n krrodn 16 tinh rhu6 chua st dung

Cu6i ntrm

3,873,195,962

3,873,195,862

Dlu n5m

5,230,978,075

5,230,97 8,01s

28,850,524,420

28,850,524,420

- Tdi sin thu6 thu nhdp hodn lai liOn qr.ran tl6n khoin uu ddi tinh thu6 chua sri dyng

- KhoAn hoan nhf,p tdi sin thue thu nh{p hodn lai tld duqc ghi nh6n tu c6c ndm truoc

TAi srin thu6 thu nhfp hoin l4i

b - Thu6 thu nhAp hohn l4i phii tri- Thuti thu nhflp ho6n l4i phAi tr6 ph6t sinh tu c6c khoAn ch6nh lOch tam thoi chiu thut!

- Khoin hoirn nhflp thuti thu nhfp hodn lfi phdi tri cld duqc ghi nhQn tu cac n5m truoc

- Thuti thu nhdp hodn lai phdi trd

22-Y5n chii sii'h['u

a- Bfing a6i ctri5u bi6n dQng cria v6n cht sri'hii'u

b - Chi ti6t v6n dAu tu'ciia chii s0 h['u- V5n g6p cira Nhd nuoc

- V6n gop cia cic d5i tuong khac

c0ng

* Gia tri tr6i phi6u tl6 chuytin thdnh c6 phi6u trong ndm

x Sti luo. ng c6 phi6u qu!:

c - Cric giao dich vd v6n v6'i c6c chI s0 hiiu vir phin ph6i c6 tri'c, chia lg'i nhu$n

- V6n tlAu tu cia chi sd htu

+ V6n g6p dAu n5m

+ V6n g6p t[ng trong n6m

+ V6n g6p gi6m trong ndm

+ V6n g6p cu6i n6m

- C6 tuc, loi nhudn dd chia

d - C6 t'i'c

- CO tuc dd c6ng b6 sau ngiy k6t thfic k] k6 to6n n[m:

+ C6 tuc dd c6ng b6 trOn c6 phitiu ph6 th6ng:..

+ CO tuc da c6ng bii trdn c6 phi6u uu rl6i:....... ... .. .

- C6 tuc cira c6 phi6u uu dai lfry k0 chua duoc ghi nhfln:.......

tl - C6 phi6u

- 56 luo. ng c6 phi6u dang k! phat hdnb

- 56 luqng c6 phi6u dd b6n ra c6ng chung

cu6i nflm

273,664,760,000 20s,400,000,000

273,664,760,000 205,400,000,000

L\t'/c

ctAtl

*

NIm nay

273,664,760,000

273,664,760,000

Dlu nim

205,400,000,000

205,400,000,000

Chi ti6uVdn dAu tu cia ^z . .^

chri so hiiu uo Pnleu quY Ch0nh lQch fi gi6 h6i dofi C6 phi6u qui Quf khdcLqi nhu$n sau

thu6

56 du'il6u nlm tru'fc 205,400,000,000 (600,000,000) 14,907,569,048 (600,000,000) 108,970,114,210

- Tang v6n trong ndm 68,264,760,000 (68,264,760,000:

- Ldi trong ndm truoc 1 13,095,076,16(

- Tdng khac

- Giim v6n trong ndm

- L6 trong ndm truoc

- Giim khdc (77 ,937 ,006,828)

56 du tIAu nIm nay 27 3,664,7 60,000 (600,000,000) 14,907,569,048 (600,000,000) 75,863,423,548

- Tdng v6n trong ndm

- Ldi trong ndm nay 34,524,442,942

- Tdng khdc

- Giim v6n trong n6m

- LO trong nam nay

- Gidm ki6c56 du'cu6i nrm nay 21 3,664,7 60,000 | (600,000,000) 14,907,569,0481 (6oo,ooo,000) I 10,387,866,490

cu6i ntrm DAu ntrm

+ C6 phieu ph6 th6ng

+ Cd phi6u uu ddi

- 56 luo.ng c6 phi6u dugc mua l4i

+ Cd phi6u ph6 th6ng

+ Cd phiiiu r.ru dai

- Stl luqllg c6 phit5u dang Irru hanh

+ CO phi6u ph6 th6ng, ^i , I+ LO ptllcu r.ru oal

* M€nh giri c6 phi6u dang luu hdnh: .........,.,

e - Cdc qui cira doanh nghiQp:

- Qu! dAu tu phat tri6n

- Qu! dU phong tdi chinh

- Qu! khric thuQc v6n chri sd hiru

* Muc dich trich l6p vd sir dung c6c qu! cria doanh nghidp

g -Thu nhAp vh chi phi, lii ho{c 16 du'qc ghi nhf n trg'c ti6p vio V6n chii s6'hii,u theo qui tlinh cria cdcchu6n mgc l<C todn cqr th6.

23 - Ngudn kinh phi

- Ngu6n kinh phi duoc c6p trong ndm

- Chi su nghiCp

- Ngu6n kinh phi cdn lli cu6i nam

24- Tli sfin thuO ngoii

(1) - Gi6 tri thi srin thu6 ngoiri

- TSCE thud ngodi

- Tiri sin khac thu6 ngodi

(2) - T6ng s6 tidn thu6 t6l ttri6u trong tu'ong lai ciia hg'p tldng thu6 hoat ilQng tdri sin kh6ng hriy ngang theocric thd'i h4n

- Tu I n5m trd xu6ng

- TrCn 1 ndnt d6rr 5 n[rn

- Tr0n 5 ndm

Vl- Th6ng tin b6 sung cho cric khoin mgc trinh bdry trong 86o cdo k6t qui ho4t ilQng kinh doanh

NEm nay DAu n5m

033t

)0N:oP

I BBr

'Er I

D;i

25 - T6ng doanh thu b6n hing vi cung cAp dlch vq (Me s6 01)- Doanh thu

Trong d6:

- Doanh thu thuAn ban hdng h6a

- Doanh thu thudn b6n thdnh phiim

- Doanh thu thudn ban hdng ngu nghiQp

- Doanh thu thudn briLn hdng n6ng nghiQp

- Doanh thu khdc

- Doanh thu nOi b0

- Doanh thu bdn hdng h6a nQi bQ

- Doanh thu b6n hdng gia c6ng ngi bQ

- Doanh thu cung c6p dfch vs- Doanh thu hqp ddng xdy dqng (D6i vdi doanh nghiQp c6 hopt dgng xAy lip)+ Doanh thu cria hqp ddng xdy dpg tluqc ghi nhfn trong kjr;

cu6i ry70,695,495,015

DAu ki129,946,619,101

+ T6ng doarilr thu lu! k0 cria hqp d6ng x6y drrng duoc ghi nhAn dOn thoi di6m ldp bdo c6o tai chinh;

cong

26 - Cic khoin gi6m tril doanh thu (Ma s6 02)

Trong tl6:

- Ctiidt thAu thucmg m4i

- Giim giri hdng bdn

- Hdng bdn bi tra lai

- Thu6 GTGT phdi nQp (phuong phap trgc tiep)

- Thu6 ti6u tlip dac bi6t

- ThuC xuAt khAu

C0ng

27 - Gi6 v6n hing bfn (MA s6 11)

- Ci6 v6n cia hdng h6a dd ban

- Ci6 v6n cria thduh phArn dd ban

- Gia v6n cira dich r.u dd cung cAp

- Gi6 tri cdn lai, chi phi nhuong ban, thanh l1i cria BDS dAu tu d6 b6n

- Chi phi kinh doanh BAt dQng sdn dAu tu

- Hao hut, mAt mat hdng t6n kho

- Cric khodn chi phi vuot muc binh thuong

- Du phdng giim gi6 hdng t6n kho

C0ng

28 - Doanh thu ho4t tlQng tii chinh (N,Ie si5 21)

- I-di tiAn gui, tidn cho vay

- Ldi tlAu tu tr6i phiilu, k! phi6u, tin phi6u

- C6 tuc, lgi nhuAn duryc chia

- Ldi brin ngogi tO

- Ldi chdnh lCch ti gie da thuc hion

- Ldi ch€nh lQch r,.i giri chua thuc hi6n

- Ldi b6n hdng tri chdm

- Doanh thu hoat cl6ng tai chinh khac

c0ng

29 - Chi phi tdi chinh (Ma s6 22)

- Lai tiCn vay

- Chi vC hoat dQng diu tu mua b6n chimg klo6n- L6 thuAn do d6nlr giri lai cdc k}odn c6 g6c ngoai tC cu6i kj,

70,695,495,015

16,146,030

44,208,250,757

2,153,193,558

1,649,198,197

1,054,522,209

l,649,lgg,lg7

129,946,619,101

198,390,9I1

73,360,342,722

13,360,342,722

339,671,721

208,550,219

103,825,040

27,296,462

339,671,721

710,348,537

772,989,034

(83,6s9,077)

20,736,049

282,s31

710,349,537

)0t

!Z

HJ

)tttAt

)c

- L6 do bdn cac khoin dAu tu tai chinh (Hodn nhdp dE phdng)/du phdng giim gi6 chung khoin kinh doanlr

- Chi phi tdi chinh khac

c0ng

30 - Chi phi thu6 thu nhip doanh nghiQp hiQn hDrnh (Mf, s6 St)- chi phi thuti thu nhdp doanh nghiOp tirilr trcn thu niap chiu thu6 ndrn hiO, hdnh- Didu chinh chi phi thu6 thu nhdp doanh ughiCp ctia c6c nfun tru<ic vdo chi phi thu6 thu nh6p

nay

^-.T6ng chi phi thu6 thu nidp

C0ng

31 - Chi phi thu6 thu nhfp doanh nghiQp ho6n I4i (MA s6 52)- Chi phi thu6 thu nhdp doanh nghi0p hoin lai phdt sirfr tu vi€c hoan nhqp tai sin thu6 thu nh6p hodn lai

- chi phi thu6 thu nhdp doanh nghiQp hodn lai ph6t sinh tir c6c khodn ch6nh l6ch tam thoi ph6i chiu thu6

4,151,266,122

- Thu nh6p thr.r6 thu nhAp doanh nglri6p hodn lai ph6t sinh tu'cac khoin chdnh l6ch tam thoi duoc khAu tru

- Thu nhAp thu6 thu nJrAp doanh ngtriOp hodn lai phat sinh tu cric khodn 16 tinh thu6 vd uu ddi thu6 chua sri dung

- Thu nhdp thu6 thu nhdp doanh nghi0p hodn lai ph6t sini tt viOc hodn nh6p thu6 thu nh6p hoin lai phii trd

- T6ng chi phi thui! thu nhAp doanh nghiQp ho6n lai

c0ng

32 - Chi phi sin xu6t, kinh doanh theo y6u t6

- Chi phi nguydn li0u, vAt li6u

- Chi phi nhdn c6ng

- Chi phi khAu hao tdi san c6 dinh

- Chi phi dich vu mua ngoai

- Chi phi khric bing ti6n

cOng

33 - Chi phi

- Chi phi

- Khuy6n mii- V6n chuy6n

-Kh6u hao

-Chi phi

c0ng

34 - Chi phi qufin lf doanh

- Luong

- Chi phi khdu hao

_ Chi phi dich vu mua ngodi

- Chi phi thud xe

- Chi phi thud vdn phdng

- Chi phi tu vAn

- Thi6t bi , dO dung vdn phdng

- Phi thud doanh nghidp

- Truydn th6ng va rli6n

- Phi ngdn hdng

- Chi phi bing ti6n

C0ng

226,400,862

226,400,862

6,709,237,044

1,734,348,437

2,786,637,100

499,7 s0,998

13,403,179

1 ,67 s,097 ,330

6,709,237,044

6,962,688,424

|,587 ,984,163

443,614,543

526,3s9,183

537,353,637

833,t78,343

150,492,85 1

s,168,170,332

16,209,841,476

(96,777,731)

(96,777,',l31)

53,033,909,862

18,661,723,478

4,949,232,1855,279,549,839

12,435,741,732

94,360,157,096

1,317 ,732,040

4,6s1,109,6s3

678,754,242

2,910,222,648

9,557,818,583

4,819,9s0,03s

410,987,196

80,983,060

478,322,269

523,177 ,365

21 1,155,000

4,917,420,866

71,441,995,791

3N

EflI

kvlI- Th6ng tin b6 sung cho cdc khoin mgc trinh bdy trong 86o crio luu chuy6n tidn tQ

35- C6c g.iao dich kh6ng bing tidn finh hudng il6n b6o c6o luu chuy6n tidn tQ vi c6c khoin tidn do 6oanhnghiQp nf m giii'nhu.ng kh6ng tlu'g.c st.dgng

a - Mua tDri s6n bing cf ch nhin cdc khoin nq li6n quan tru'c ti6p ho{c th6ng qua nghiQp vq cho thu6 tirichinh:

- Mua doanh nghidp rh6ng qua phdt hanh c6 phiilu

- Chuydn no thanli v6n cht so h{lu:

b - Mua vir thanh lf c6ng ty con ho{c tlo'n vi kinh rloanh khric tr.ong I<} brio c6o.- T6ng gi6 tri nlua hodc thanh l1i;

- PhAn gi6 tri mua ho[c thanh lli clugc thanh toan bing tidn vd c6c khoin tuong duong ti6n;

- S5 tidn ve cac khoan tufi1g iluong tiAn thuc co trong cong ty con hodc don vi kinh doanh kh6c d*oc rnuahodc thanh lll

- PhAn gia tri tai sin G6ng hqp theo tung loai tai sin) vd no phai tri kh6ng phii ld tidn vd c6c khoan tuongtluong tidn trorg c6ng ty co, hodc don vi kinh doan-h khriLc duoc mna ho{c thanir iy trong tj,.

c - Trlnh bdy gi6 tri ve lf do cta c6c khodn tilin vd tuong ttuong tidn lon do doanh nghiQp nim git nhung kh6ng tluqc st dung do c6 sy hgn chii cta ph6p luflt hofc cAc rdng buflc kh6cmd doanh nghiQp phAi thuc hign

VIII- Nhing thdng tin khdc

l- Nhirng khodn ng tidm tdng, khoin cam k6t vd nh0,ng th6ng tin tdi chlnh khdc: ... ...

2- Nhilng.sg kiQn ph6t sinh sau ngAy k6t thuc kj k6 to6n nAm: ............

3- Thdng tin v6 c6c b6n li0n quan: ,....,.,....

4- Trlnh bdy tdi sdn, doanh thu, kiSt qud kinh doanh theo bfl ph{n (theo tinh vgc kinh doanh ho{c khu qrc tlia lj) theo quy tl[nh cta ChuAn myc k6 to6n stl 28 "86o c6o bQ phfn"(2):

5- Th6ng tin so s6nh (nhitng thay cl6i vd th6ng tin trong bdo c6o tdi chlnh cria cac ni6n tt6 k6 totin tru6c): ,. .. . ,

6- Th6ng tin vA hoqt dQng li0n tpc: . . . ..

7- Nhitng th6ng tin kldc (3) . ..........

Ngu'di l{p bi6u

(K:i, ho ran)

K6 tof n tru'6rg(Ky, ho ren) CO

cd pHAru