CTY CP ANH DLIdNG VTIT NAM618 Nguytin Tlai, P.l I, Q.5, TP.HCM

BANG cAN Ddr Kt ToAN HgP NHAT

Tai ngay 3 I thdng 3 ndm 20 I 5

TAt SAN

A. TAI SAN NG,{N H4N(100 = 110+120+130+140+150)

I l0 L Tian vi' crc khoen tuong iluong tiAn

lll I Tian

130 IL Cnc khoin phei thu ngin h4n

Mau sd B 01 -DN

Don \,iiinh:D6ng Viel Nam

tue

100

Thuy6tminh

l3t r.

132 2.

135 3.

139,1.

l4q Inl4l L150 IV.

151 1.

154 3.

158 4.

200 B.

220 |22r 1.

222

223

221 2.

225

226

221 3.

228

229

PhAi thu cna kh6ch hAng

Trd trudc cho ngudiben

CAc khodn phai thu khAc

Dqphdng phai tlu ngin hqn kh6 ddi

Hnrg tdn kho

Hang tdn kho

Tii sen ngin h4n khtc

Chi phi tra fudc Dgin han

Thu6 vd cAc khoan khrc phdi thuNhi nuoc

Tdi sAn ngen h4n klacTAr sAN DAI H4N

e0 a = 2 t 0 +220+2 40+2s 0 +260)

Tnisin c6 dinh

TAi san c6 dinn hru hinh

- Ncuy€n gi6

- Gi6 tri hao mdn lu9 k6

Tal san cii dinn thua Gi chinn

- Nguy€n gi,- Gi6trihao mdn lui k6

Tii sen cii djnn v6 hlnh

- Nguy6n siA- ci6 njhao lndn tui k6

t0

11

t2

5

6,7

5

8

l3

t7

11

l5

31/3/20r 5

361,606,079,030

2s0,202,371 ,607

254 ,2423 t',7 ,64',7

63,011,373,371

54,802,659.0,11

1.245,931.302

1,954,1',71,892

(991,691,860)

6,s75,113,619

6,s75,413,619

41,816,971,427

30,9r2,906,606

9,028,120

10,895,039,701

2,194,397,356,215

2,121 ,158,497,537

I ,942,322,851 ,3 73

3.312,978,199,011

(1,370,6s5,347,638)

184,?55,92r,920

214,346,907.0r0

(59,590,983,090)

79,',722,244

1,218,289,000

(1,138,566,756)

8,190,900,000

8,490,900,000

58,747,958,678

57,130,0s8,678

1,100,000,000

517,900.000

0l/0112t15

40t,898,899,423

288,084,071,587

288,081.077,587

73,187,588,016

64,165,819,25,1

1.936,586,450

8,076,8s,1,172

(99 r,691,860)

5,43,1,,r37,875

5,434,437,875

35,192,795,945

21.322,r35,691

64,725,351

10,805,934,903

2,033,622,079,089

1,962,981,433,534

1 .'.l92.669 .16 t .032

3,11,1,723,418,350

(1,122,053,687,3 r 8)

I70,218,283,581

222.760.5,13.383

(52,512,259,802)

93.388,921

r.2 r8,289,000

( r , I 2,1,900,079)

8,490,900,000

8.490,900,000

62,149,745,555

60,531,845,555

l.l00,000,000

517,900,000

230 4. Chi phi xay dln]g co ban dd dang

240 lI1 BAt ilong sen dAu tr211 - Nguycn gii260 V. Tii sin dni hqn khic261 L Chi phi fi tnr6c ddi han

262 2. Tdi sdnthu6thu nhap hoan lqi

263 3. Tdi san dai han khdc

270 roNc coNG rAI sAN 2,,135,520,978,512

iur, inh bt1. cd. ii .hinh la ph.in kh6u: th! tdch rdi cra btlo ctia ni!

2.556,003,435,245

CTY CP ANH DI,IONG VIDT NAM648 Nguyan Trai, P.l l, Q.s, TP.HCM

BANG cAN DOI KI TOAN HqP NHAT

nli n{dy 3 I thdnE 3 n,in 2A I 5

Meus6B0l-DN

Don vitinh: D6ng ViCt Nam

Thuy6t

312 2.

3r3 3.

311 1.

315 5.

3!6 6

3t9 1.

323 8.

338 9.

330 II.333 L

334 2.

338 3.

,100 B.

410 I.

411 1.

412 2.

417 3.

418 4.

420 5.

C.

Mt s6

300 A.

310 I.

311 L

3l/3/2015

I,181,,193,017,1,t7

192,8a2,262,17',7

310,574,903,586

310,571,903,586

20,246,7 64,625

10,436,088,7i0

43 ,139 ,',763 ,281

22,919,206,828

I0,276.86t.204

10.26t ,112,1253,650,542,308

746,961,430

688,610,755,030

ts6,129,787,451

532,480,961,913

1,368,608,553,063

1,368,608,553,063

565,495,160,000

200,026,023,110

t76,299,564,4s3

426.787.805.500

35,1,714.818,417

12,012,981,083

5,901,86s,035

01/0r/2015

1,133,2,1?,092,848

533,347,5{4,t53

287,587,983,547

28?,587,983,547

19,907,793,316

5.616.859,40i

50,624,564,000

52,019,887,471

14,497,561

78,032,,113.495

39,543,5,15,658

s99,89,r,518,395

r50,241,456,869

448.914,696,755

'73a)91,'111

r,296,s35,565,980

1,296,535,565,980

565,495,160,000

200,026,023,1l0

116,333,042,969

59,966.521,484

354,714.818,4t7

257,292,531,130

91,422,280.68',7

5,713,319,681

NGUON V6NNQ PHAI rRA (3oo = 3lo + 330)

Ng ngin h4n

Vay ngin han

Trong d6l

- Vay vi rrq ddi han ddn han triPheiira cho ngr.rdi ban

Ngudi mua tre tiAn trr.i6c

Tlru.! vd cec khoen phai nopMd nudc

Phai tra ngudi lao dong

Chi phi phai tdCAc khonn phei trd, phai ndp ngin hgn khac

Qui khen thuong, phLic lqiDoanh thu chua thuc hiCn ngAn han

N9 dlih+nPhai t'a dai han klrac

Vay vA nq dii hqn

Doanh thu chua thuc hi€n dii h?n

v6N cHo sO Hou (4oo = 110 + llo)V6n chri s6 hnll

V6n dAu tu cna chn sd hturhang du viin c6 phdn

Qui ddu tu phat triAn

Qui ds phdng tdi chinn

Lqi nhuan sau thu6 chua phAn ph6i

- LNST chua phan ph6i lfiy t6 a6n cu6l

ki truoc

- LNST chm phan ph6i k! nAy

Lgr icH co DoNG rHrEu s0

TONG CQNC NCUON V6N

25 I

--

Dang Hodne Sang

Ki: rodn trLrong

2,ss6,003,435,:,ls 2,43s,520,978,5r2

t8

19

20

2t22

23

24

440

cAc cHi rliu NGoAI BiNc cAN D6I Kf roAN

cHi TITUNgo?i 4 - D6 la Mi (US$)

V6 Viet Nga

Nsudi lap

NgAy 14 thang 04 nAm 2015

203 5.r;\

CO PHAN

ixH otJgle

0t/0t/2015

Lan Phuong

iL\* ninh bda ui. ii &!hh ]a rhln kh'nl: thi td& rdi c a b/j. ..tu nnr

C6NG TY CO PHAh-,il\.H DII'ONC VIET NAM

B'(o c,(o K-TT QU;.IIO4TDQNG KINH DOANTI IIqP NHAT

Thii ki, tdi chitlh kA n .nsn!3l thting3ndn)A15 Dnf\ihnh Dnne\i.;tNam

Chi ri6uThuydtminh

Quj ILfiy ki tn diu nimd5n cu6i qu! nliy

Nnn trtric Ndm Nay

0l 1. Doanh thu ben hdnevd cune cip dich w 26.1 10 $J63102,1r1 899 986 04? 339 1,016,,168 90:,144 899 986 i t1,339

02 crc khoin sinn tri doanh thu 262

l0 2. Doanh thu lhuin \€ ben hdne vn cung cAp dich vs 26.3 r.016 46b 90:, !1 899 986,0{1 3J9 1, 6,Jij3,9t2,14{ E9$386,111t,339

tl Cia lof hans bdn 211 1862,tt5,614,311 {7,18 62i 171,4481 tlfl,t$ 6 r+ 3i3 (148'62;

'1,!,413120 3. Lqi nhuin sop va bdn hans va cuns cap dich vu fl,923l8t ??1 151 t60 ?i2!9 L fi3B23l8l,tr1 151360?ji891

2I 4. Doanh thu hoat d6nq tdi chinh 26.4 2116,126912 1.313169,134 2116,4:6,9U 1,343,i69111

22 5 Chi DhiIii chinh 28 11i,119 162 66t (11,997,201J60 (1r,11q,161,665 t1t,91t;r t6!i

21 Tronc d6: Chiphi lai vav 111,119,16?'665 04,q$101t60 117,119 162 66; i14 $i,rl01160l

24 6. Chi Dhi bnn hans 30 \{1,608,6E6,i:{ ($ ?635tt,$? (1,1,608,686Jl1l 05i61;ll,trll

25 7.-Chi phi quAn Ii doanh nghiep (:139i 97I,348 0?9434r5,5i{l ft $5,91x.3181 rT 94: 415,551t)

30 8. Lqi nhuan tii ho?t dons knrh doanh 62,9r5,5qJ,9.t6 1,1,500 i0: f8 ij1,915.891 9,16 14 500 501, 8

il 9. Thu nhAp klac 29 t? il3]ti3J8 il6,1i3 {6N {27 3l;ll 1i2 !$ 36 153,i68 dti

32 10. Chi phi khnc 29 f,1;3 r'1i,i6ll fy'08668M (?,2i81r5,58i 1? +08,66! q l

40 I I Loi nhuin k ric (10:31 - 12) 29 30,31i391 351 28114 igiy'&3 J0 3r+}Si $l 18?Uj99j8i

50 12. T6nq lqi nhuan k6 toan trudc thu,: 93,ii0,290 ,9r rI]J 2li il0i,6n 93.?30J90J91 10j r.li 301,6r1

5l B. Chi phithud TNDN hLdn hinh lt.l t10i10,663,866 [2Jr3,$6$] 110 510,663,8661 (22J13,966,$4

52 14. ChiDhithu6 TNDN hoan lai 0

60 15. Lqinhuin sau thue thu rhap doanh nshiep r?i$,6i)6131 80,53i,335fi? ?:119,616411 805Jl3Ji25i

(60 = 50 - il -52)

Trorc do:

61 15.1 Loi ich cira cnc c6 d6nglhieu s6 158&53i1 r45!61,109 $8 515.351 l1636lr09

62 15.2 Lai thuoc vd cec c6 ddns cna c6ng ty m9 ?2 561,081,0811 8i$:,4U,tlN i2,561081080 80.itNtll{.148

70 16. Lai co ban vn lai suv siim tren m6i c6 phi6u r21l-----.dt39

fli 1539

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Dang Hodng Sang

K6 todn irums T6ns ciinn D6c

NgAy l4 fieng 04 nam 2015

I:nt: huiL nithbtio.i. ini thinh h rhln kh1 pthl tdJ n i.Iid hio.d. nAr

CONG TY CO PHAN ANH DUONC VIET NAM

B.io ( {oLII CHI \ E\ TIENTFHQ?NH{T

(Theo phuong ph6p gi6n ti6p)

Thdi ki tdi chinh t'jt thtj. ngay 3 t hnns 3 iin20t5

CHT TIEU

I. LIru CIruYTN TIIN TiJ'HOAT DONG KINH DOANH

0l Lgt nhuan trufc thu6

Diau clinh cho cnc khodn :

Mau 803-DN

Don vitinh: DdDg VietNam

Lty k6 indiu nimden cuor quY na\

cho ky k6 toin k6r cho ki k6 torn k6tthfc vno ngiy 3l thtc vno ngiy 3lthing3 nlm 2015 thing 3 nim 201,1

M'TM

93 ,230,290,291 103,245,301,61l

02 - Khiu hao vd khdu trt tdi san c6 dinh

03 ' Ctc khoan dq phdng

06 - Chiphi laivay

07 - Cac kloan diau chinh khec

08 Lqi nhuin tir hott.long kinh do|nh tru6c thay il6i Y6r

09 - Tang C), siam (-) cdc khoen phei thu

10 - Ting C), siAm (+) hing tdn kho

2R

I l, t2

31.2

26.2

r07 ,9 77 .094,853

(3 I ,979,807,5 1 7)

t7,l 19,r62,665

186,346,740,298

t0,424,947 ,072

(r,140.975,714)

(32,244,664,196)

(3,188,981,038)

(16,1t4,152,',132)

(27 .206.551 ;799)

5,888,330,188

(16,404,587,347)

86,0s9,s01,r02

91.707,149,0,15

(1,500,000,000)

(29,424,0 l 8,3 98)

| 4,997 ,2Ar ,160

l1

12

l3

l4

l5

16

20

2T

22

26

21

30

, Teng (+), giam C) cec khoan phai tra (kh6ng k€ lai vay i

- Trng C), gien (+) chi phi tra truoc

- Tiin lai vay da tra

- lhuit ihu nnap doanh nghiep de nop

- Tian thu khnc hr ho?t dong kinh doanh

- Tian chikhic tir ho?t dong kinh doann

Luu chuy6n tidn thudn tn ho?t dong kirh doanh

II. LU'U CHUYIiN TIiN T.J'HOAT DONG DAU TU'

Tiin chi d€ mua sim, xay dung TSCD va cnc TSDH khilc

Tian thu ttthanh li, ban TSCD vd cnc TSDH khac

lrer tlru hor \on dau lv !ao oon v! Knac

Tian thu tn lei cho vay, c6 tirc lqi nhuan duoc chia

Luu chuy6n tian tn hoat dong diu tu

t79,025,634,018

33,528,071,8,14

103,030,139

(26,8r 8,320,277)

(4,822,016,308)

(r4,355,691,885)

(20.193.257.004)

3.823,580,621

(2 r,662,828,617)

128,628,199,531

(219,669 ,428,24',7)

47,119,999,956

2,116,426,912

(230,433,00r,339)

(379,453,293.7i5)

35,181,818,208

1,500,000,000

1,343,869,r31

(311,r27,606,393)

ur{! hihh bdo cda ii chinh ln phlh khans thd ttich di.tu Bn. cno lAi.hinh har

M5

cdNc rY cd PHAN i.NH DU o-Nc VIFT NAM

BAOC/iO Lr I CHI YrN l rLN TE HqP \HAT

(Theo phuong ph6p gidn ti6p)

Th.tiki lai chinh kit thlk '1gAy

31 thdns 3 ndm 2A t5

CHI TIEIJ

IIt. LU'U CHUYEN TI].N TTIHOAT DONG TAI CHiNH

I I Ti6n thu tu phet he c6 phii5u, nhin v6n g6p cna chn sd I

32 Tidn chi trd v6n g6p cho c6c chn sd hit, mua lei cd phi6u

33 'Tidn vay ngin han, daj hen nhin duqc

34 TiAn chi fa nq giic vay

35 Tidn chi ira no thuC tai chinlr'16 Ci, i,1. ldi nhu;n de rr. cho Lhu s(r ,tr .25.2

J? lii ' china v6n gop cho."c co d6ng r i;u .6

40 Luu chuy6n ti6n thuln ti hoat dons tni chinh

50 LlIu chuyan tian thuAn trong ki (50 = 20+ 30 + 40)

60 Tian vn tuong duong tidn diu kj

61 Anh huons cna chc$ lech ti si6 h6i dori quy ddi nsoai t(

70 Ti6n vn tuong duong tian cu6i ki' (70 = s0+60+61)

W.DIng Hoing Sang

K6 toen tniollg

Ma! 803-DN

Don v!tinh:D6ng Viet Nam

Lny kd tn diu nind6n cu6i qui l]iy

cho ki k6 toin k6t cho ki k6 totn k6tthic vio ngly 3I thfc vno ngny 31

thrng 3 nnm 2015 thing3nin20l4

191,859,500,000 259,106,500,034

(.14,5',t2,101 ,851) (62,607, I 8 1,432)

(10,733,900,886) (8,130,,190,879)

(61,451,000) (41,162,164,000)

706,191,140,257 114,906,663,723

(37,881,759,980) (67,s92,713,139)

288,084,077,587 208,554,172,466

V6 Viet Nga

Ngudi lap

Ngey 14 thang 04 ndm 2015

r10 ,96t .429,32'1

Tdng Giam D6c

vGJ rlA

aflt ninhbda.no tui.hinhb phAn khnn! thd ttch tdi cna Bda./ia n1i .hihh hnr

C6NG TY C6 PHAN ANH DTIONG VT4T NAM M5us6B09,DN'

THUYIT MTNII BIio cAo TAI cHiNH HoP NHAT

CHO THOI Ki T)I CHINH KET THUC NG)Y 3 ] THANG 3 NiM 2A15

Dolr \ i trntr: Dond \ iel Na r

1 THONG Tl]\ C6NG TYC6ng ty C6 phin Anh Ductng ViCr Nam (,,C6ng ty,') ld m6r c6ng ry c6 phdn duoc thdnh ldp theo Luat Doanh

nghiep cira vict Nam rheo ciiiy chring nhan dturg ki kinh doanh ("ccNDKKD'.) s6 410300172r do sd K6 hoach

ve Dau tu Thdnh phiS Hd cbi vinh cdp ,uo nga) I7 rhing 7 nam .200i va cac GCNDKKD diau ch inh sau d6.C6 phiiiu cLia c6ng ty duoc ni6m 1it tai So Crao dicl chL?ng k]roin Thanh ph6 Hd Chi Minh theo Ciiy ph6p ni€rn

v6t sii sVqo-sconcnl do Sd Giao dich ChLing kroin Thdnh ph5 Hd chi Minh c6p ngny 23 rh6ng 7 ndm 2008.Hoat d6ng chinh trong kj hi6n rai cia c6ng o, rd cung cip c6c dich vu vQn t6i hdnh kn6ch bing xe laxi vd kinhdoa;h ven tei hAnh ki6ch theo hgp ddng: kinh doanh dich v! du lich t& hAnh n6i dia vd qu6c t€; dai lyi btrn v6 miybdy: va cho dlud mnt bang

C6ng ry c6 rru so chinh deng ki t1ti s6 648, Dudng Nguy6n Trii, phuolg 1 1, eLran 5, Thenh ph6 Hd Chi Minh.ViCrNam.

S5 lucrng nhAn vi6n cria Nh6m C6ng ry vao ngiy I I rh6ng 3 nAm 2015 te 16.336 (ngdy 31 rh:ing 12 ndm 2014:

1s.990).

Co criu t6 ch(rc

C6ng ty c6 m6t (l) c6ng t] con vd da duo-c hgp it vao c6c b6o ceo tii chinh hcrD nhrir giira ni6n d6 cila C6ns ty-j'

nho.nu,

C6ng ty C6 phin Anh Dubrg Xanh Vier Nam (.,ADX,,) ld mot c6ng ry c6 phan duqc thanh l4p theo GCNDKXD s60401378832 do So K6 hoach vd Diu tlr Thdnh ph5 Oa Ning c6p vdo ngdy 10 rhdng 9 nAln 2010, vd c6cGCNEKTD diau chinh. Tru sd chinh cia ADX dat tai s6 277, Duong Nguy6n Hilu Tho, phud.ng Hda cudng Biic,Quan Hai Chau, Thdnh ptr6 oa Nang. V iqt Narn. Hoat dong ch rnh tro.g kj hi€n tai cna ADX li kinh doanh van dihrinh ki6clr bing xe taxi vdongdy3rrhd'g3nnn2015,c6ngtynim90%phdnv6nchus6htutrongc6ngBcon niry,

. 2. CO Sd TRiNH BAY

2.1 Chuin nqc vi Ch6 a6 t6 toan Ap a,lng

cec bao c6o tii chinh rieng giiia nien dii ciia c6ng ty duoc trinh bdy bing ddng vi€t Nam (,,MrrD',) prn hgp vdi chi' ) Quv6tdinhs5 149/200I/QD-BTC ngdy 3l thdng 12ndm2001 va vi6c banlanh b6n ct uin ln!,.'t6 roin viot

Nall1 (Dot 1);

I Quy6tdlnh s6 165/2002/QE-BTC ngny 3 1 thang 12 nin 2002 vd vidc ban hdnh siu chudn rnuc kd to6n vidtNan (Dcrt 2);

Cnc thuydt ninh btio cda tdi chinh h phdn kh6ns thd t.ichtdi cjia bdo cdo nilr Trane 6

2. CO SO TRiNII BAy (ti6p rhco)

I Quy6r dinh s5 234/2003/QD-BTC ngdy 30 th6ng 12 nnrn 2003 vd vi6c ban hdnh siu chu6n muc k6 to6n vi6tNam (Dot 3);

) Quv6t dinh s6 I2l2005/eD-BTc ngdv r 5 th6ng 2 nam 2005 va vi€c ban hdnh s6u chudn mLLc k6 todn v ictNam (DAt 4); vd

I Qulijt dinh sii 100/2005/QD-BTC ngdy 28 th6ng 12 ndrr 2005 vd viQc ban hdnh b6n chuirr mrLc k6 ro6n vierNan (Dot 5).

Theo d6, bang can d6i ki5 toiin ri6ng giia ni6n dQ, brto crio ki5t qud hoat dQng kinh doanh ri€ng gina ni6n d6, bioc6o ltru chuy€n tidn t$ ri6ng giiia ni6D dO vd c6c thuydr minh b6o cao tdi chinh riCng gina nicn d6 duoc rrinh bnykdm theo vd vi6c sri dung cdc b6o crio niy kh6ng ddnh cho c6c d6i tuqng kh6ng duoc cung cip c6c th6ng tin v6 c6c

tht tlc vd nguyen iiic vd th6Dg lc kij rotu tai viot Nan1 vd hor nia kh6ng dudc chrj dinh trinh bdy riDh hinh tiichinh' ki:t que hoEt d6ng kinh doanh ,rd rLru chuy6n ti6n tQ theo cric nguy€n tic vd th6ng rQ k6 torin tlugc ch6p nhAn

r6ng rAi o cfc nuoc vd lanh th6 khic ngodi Vi6t Nam.C6ng ty ld c6ng ty me cia mot c6ng ty con nhu duoc trinh biy tai Thuy6r rninh so lo crir cac bao cro tai lhirhri6ng gita ni6n d6 vd C6ng ty dang lrong qu6 trinh ho:in thdnh cic b6o crio tdi chi'h hqp nhSt gi0a DiCn d6 ciaC6ng ty vd c6ng ty con (',Nh6m C6ng ty") vdo ngiy vi cho k! kii to6n mudi hai th6ng kdt thirc ngdy 3 j thdng lndm 20i5 dii drp tng cic quy dinh vd c6ng b6 th6ng rin hi6n hdnh.Ngnni su dung n6n doc c6c b6o cao ldi chinh riCng giira ni6n d6 ndy cirng v6i cic brio c6o tdi chinh hqp nhat gita

ni6nd0ciaNh6mC6ngtyvdongiyvdchokj,k6toinnuoihaith6ngkorthtcngdy3lth6ng3nim20l5d6c6

duoc th6ng tin day dLl vd t6ng qu6t vd tinh hinh tdi chi'h hap nhrit gita ni6n do, ket qua hoat dang r.rnh clornh hop

nhat giiia niCn d6 vd rinh hinh 1uu chuydn dan rC hap nhdr giia ni6n dO cia Nh6m C6ng r),.

2l Hinh thic s6 k6 toin dp dUng

Hinh thLic s6 k6 to6n dugc 6p dung cLta C6ng b, 1d Chring tn ghi s6.

2.3 Ni6n dO k6 todn

NiCn dO k6 toan cta Nh6m C6ng q, 6p d!.g cho viOc lep beo c6o tii chinh hqp nh6t bir dau tiL ngdy I th6ng 1 vi k6t

2.,1 Don vi tidn t€ k6 toin

C6c bio c6o tdi chinh hqp nh6t giiia ni€n dd duoc 16p bing don vi tiSn te sli dung irong k6 toen cia C6ng tl, le Vt.tD.

2.5 Co s'i hqp nhitC6c b5o c6o tdi chinh hqp nhrit gita ni6n dO bao g6m clc brio criio tdi chinh giiia nien d6 cira C6ng ry vd cic bAo

ciotdichfirhgiilani6nd6ciac6ngtyconchokj,k6to6nmuoihaith6ngki:tthricngay3lthiDg3nim20t5.C6ng ty con duoc hgp hit todn b6 k6 tu ngdy nua, ld ngdy C6ng ty nin quy3n ki6n sorit c6ng ty con, vd riiip rlrcdunc hq p nhit cho d6n ngey C6ng qr chim dut quyan kj6m so6r d6i v6i c6ng ty con.

Cdt thu$t nitlh htlo cAo tni thi h lA phdn kh6ng thd tujch ftJi da b.ja cdo n4-

Cic b6o ceo tii chinh gita ni6n d6 cia C6ng i, vd c6ng ry con su dlng de hgp nhit duoc lep cho cirng nr6t ki k6to6n, vd aluctc llp dung cdc chinh sich k6 toin mQt c6ch nhAt qu6n.56 du c6c tdi kloen tren b6ng cin d6i ke roin giria cac alon \ i rrong cung NlorD C6ng S/, crc giao dich n6i b6. c6ckhoan lai hodc 16 r6i bd chu" thuc hi6n ph6t sinh ti cric giao dich ndy dugc loai trt hoan rodn.Lqi ich.cia c6c c6 d6ng thidu s6 ld phdn loi ich trong ldi, ho6c 15, r,A trong rii san thu;n crta co'g rj con Urongduoc n6m giir bc'i c6ng tv vd duo. c rrinh biv ricng bict tr6n b6o c6o k6t que hoar dong kinh doantr trq! nhit gitanicn d0 vd ducr. c trlnh bny ricng bict voi ph6n vi5n chri so hiiu cta c6c c6 d6ng cta c6ng ty ,,e rrong phan v6n chirsd hiiu trCn bang can d5i k6 to6n hqp nh6r giiia ni6n d6.

3 T6M Ti,T cIc cHiNH sAcH Ki roi.N cHU ytu

3.1 T;an vi cic khoAn hrdng duong tidnTidn vd c6c khoen tuong duong tidn bao gdm tian mar tai quy, dan giLi ngdn hing vd cric khoin tiSn giri ng6n han

c6 thdi h4n g6c kh6ng qud ba th6ng, c6 tinh thanh khoAn cao, c6 khd ning chuydn d6i dE ddng th?inh cric luong tidlx6c dinh vi khOng c6 nhidu rrii rc trong chuy6n d6i thdnh tian.

3.2 Hing tdn khoHdng tdn ktro rlugc ghi nhen theo gia th6p horr gila gi6 thdnh d6 dua m6i san pham d6n vi tri vi didu ki6n hi€n raivi eiil tri thudn c6 th6 thlrc hi6n alucrc.

Ci6 tri ftuAn c6 th6 th.rc hi6n duqc td gi6 bin uoc til cia hdng rdn kho trong diau ki6n kinh doanh binh thudrgtrii chi phi u6c rinh d6 hoan rhenh vd chi phi b6n hr)ng uoc rinh.Nh6m c6ng fy 6p dung phuong phep ko khai thuo'g xuy6n d6 hach to6n hdng tdn kho voi si6 tri duoc x6c dirrhnhu sar::

C6ng cu, dung cu - chi phi mua rheo phuong phrip binh qudn gia quydn

3:3 Hnng tdn kho (ti6p theo)

DLr phdng cho hdng tdn khoDu phdng cho bing tdn kio duoc rrich rap cho phin gin rri du ki6n bi t6n th6r do c6c khoan suy giim trong gi6 rri(do giam gi6, bLr hdng, k6m phAm ch6r. l6i rhdi v.v.) c6 rh6 xay ra ddi v6i o6ng cu, dung cu rhu6c quydn sd hiiu ctaC6ng ty dua tr€n bdng chLing hqp lli vd su suy giam gi6 tri viro ngdy k6t rhric B/ ki: toan. So rang hoac giam khoendlr phdng gian gi6 hdng tdn kho rluoc hach to6n vdo gi6 v6n hdng b6n trong kj,.

3.,1 C{c khoin phii thuc6c kroeD phai thu d.rqc trinh bey ften c6c b6o c6o rdi chinh ricng gina nicn do rheo gi6 rri ghi s6 cdc kho6n phni

thu tu khich hdng vd phdi thu khic sau khi cin tru c6c khoan du phdng dlroc iep cho cec kloin phai thu kh6 ddi.Du phong na ph;i lhr lho doi lJr; hien phin gi.r lri cLa c;c knoan phJi lh.r ma ( ong D ou kier, khong co kt ; ndng

thu hdi vdo ngdy k6t thfic kj, k6 to6n. Tdng bonc giam s6 du tai khoan d$ phdng .luoc hach to6n vdo chi phi quan lidoanh nghiCp trong kj,tren b6o ceo k6t qua hoat d6ng kinh cloanh ridng giiia niCn do.

Cdc thq4t ninh bdo cA.) hi chinh n phin kh6ns thl tuich rdi ciia bno cdo na\

3.5 Tii sAn c6 d!nh hftu hinh

Tdi sen c6 dinh hnu hinh duoc the hiCn rheo nguyen gili tru di gi6 rri kh6u hao ln1 ke.Nguyen gi6 tdi san c5 dinh hiru hinh bao gdm gi6 mua vd nhirg chi ph{ c6 li6n quan t"uc ti6p d6n vi€c dua tii sdnvio sin sdng hoat dQng nhu rlu ki6n.C5c chi phi mua s6m, nang cip vd d6i mdi tii san c6 dinh hiiu hinh duoc ghi tang nguyCn gie cira tii sdn vd chi phi

bao tri, sLia chiia aluoc hach to6n vao ket qua hoat dong kinh doanh riing gina ni6o d6 khi ph6r sinl.Khi tdi sin c6 dinh htu hinh duoc b6n hay thanh li, nguycn gi6 vd gi6 rri kh6u hao li:y kii duoc x6a sd ,,i c6c

khoan lai 16 ph6t sinh do tlanh li tdi san ddu dlrgc hach to6n vao k6t qua hoat dong kinh doanh rieng giiia ni6n d6.

3.6 ThuA tiri sinViec x6c dinh m6t th6a thuan c6 phrii ld thda thuan flru6 trii san hay kh6ng dlLa tren ben chir cria th6a rhuan d6 raithdi dicm khoi ddu: liQu viOc thuc hi€n th6a thuan nAy c6 phu thuoc vdo viec si dung m6t rdi sen nhdt dinh vd thdaLhr-an co bao gdrn diiu Urorn r 6 qul in sLr dung rai .;n ha) klrunf.Th6a thuan thue t:ri sen duoc phen loai ld thuC tdi chinh n6u theo hop ddnS thu6 rii san bdn cho thu6 chu16n giaop|inlonrui rori oi .chpinlienroi quydnsol-riulai 5anchobendi lhud. IJr ca c;c lhor r'urr rlrre ra..rr, t,l:cdlroc plr.I lodi l; Lhue hodl do g.

Tdi sAn theo hgp d6ng thu6 tdi chinh duoc v5n h6a trAn bang cen d6i kii to,in deng gina nien d6 rei rhd.i di6m kh6iddu thue tdi san theo gi6 tri thip hon gina gi6 tri hqp Ii clia tdi sin thuC vd gi6 tri hi6n tai cira khoin rhanh to6n ti6nthuC t5i thi6u. Khoan ti6n g6c trong c6c khodn thanh to6n tiAn thu€ trong tuong lai theo hqp d6ng thuO r?Li chinh{:iuct. c hach to6n nhll khoan ng phai tra. K-hoen tidn lii trong c6c khoin thanh to6n tian thuC duoc hach to6o veo kiit

-, qu6 hoat d6ng kinh doanh riCng giia ni6n dO trong su5t thdi gian rhu6 tii sin theo lni suit c6 dinh tr€n s6 dLL cdnl1li cira khoen Dq thue tei chinh phei tla.Tdi san thue tei chinh da duqc \'5n h6a dugc trich kh6u hao theo phuong phep ki6u hao dudng thing theo thoi gian

ngin hcrn gita thdi gian hilu dung udc tinh vd thdi han thue tdi san, n6u kh6ng chic chin ld bdn thuc se dlrocchuydn giao quydn sn hilu tdi san khi h6t han ciia hqp d6ng thu6.C6c khoen tiAn thuC theo hqp ddng fiuc hoat d6ng alu{rc lrach to6lr vdo k€t que hoat d6ng kinh doanh ri6ng giira

niCn d6 theo phlrong phaip dudng thdng trong thdi h4n cira hop ddng thu6.

- 3.7 Tdi sin v6 hinh

Tdi siD v6 hinh duoc ghi nh6n theo nguy€n gi6 rrir di giii rri ki6u rrir lfiy k6.

Nguy6n gii tdi san vO hinh bao gdm gi6 mua vd nhihrg chi phi c6 li6n quan truc ti6p d6n vi6c dua rai san vio siidgng nhu drr ki6n.C6c chi phi nang cip vA d6i n6i t:ri snn v6 hinh duoc ghi tang nguyon gi6 cira tdi sin vd cdc chi phi kh:ic duoc hachto6n vdo ki;t que hoar d6ng kinh doanh ri6ng giira niCn d6 klri phet sjnh.Khi tdi sen v6 hlnh duoc b6n hay thanh l;i, nguyCn gi6 vd gi, tri khiu trir lily k6 duoc x6a sa vd c6c khoan lai 16

phet sinh do thanh li tdi san deu duoc hach toen vdo k6t qui hoar d6ng kinh doanh rieng giiia n ien d6.

Clc thwlt minh bdo uia tui chinh h phan kh6nt: tht tich tu i c a baa ctio nAt- LrnL 9

3.8 KhAu hro vn khiiu trirKhiu hao tdi san c6 dinh hiiu hinh, tdi san ci5 dinh thu6 tdi chinh vd khiu trir tdi sin v6 hinh duoc rrich rhcophuong ph6p kh,u hao dudng th;ng trong su6t ihoi gian hn u d$ng uoc rinh clra c6c tAi sen nhu sau:

Mry n6c vd thi6t bi

Phuqng tiCn van tai

Thi6t bi vnn phdng

Phdn mdm m6y tinh

l-7 ndm

6-l0 ndm

3-7nin

3 nirn

3.9 B:it ddng sAn diu tuBdt dong san diu ru duoc th6 hi.an theo nguy€n gid bao gdm cd cic chi phi giao dich licn qurn rri di gi5 tri khiutrir lny k6.

Cric khoAn chi phi li6n quan diin brit dQrg sil diu tlr phAt sinb sau ghi nh6l ban dau duuc hactr roan rro gia rri eollai cria brit d6ng sdn diu tu khi Nh6m c6ng ty c6 Hd ndng rhu duoc c6c lqi ich kinh t6 trong rumg lai nhidu ho.n

mic hoal dQng duoc d6nh gi6 ban diu cta bir dQng sdn ddu ru d6.Bit ddng san dau tu kh6ng cdn duoc trinh bdy trong bang can d6i k6 roan deng giia nicr) do sxu kli da ban hoac

sau khi b6t d6ng sin ddu tu ala kl6rg cdn aluoc su dung ve x6t th6y kh6ng thu duoo lqi ich kinlr 16 ffong ruorg lai

tu viQc thanh l;i bfu d6ng snn ddu tu d6. Chenh lcch giiia tidn dru thuan fi) vicc ben tdi san v6i gi6 tri carn lti cria bdr

d6ng san dAu tu duoc ghi nhan vdo k6r qud horr do|ts kinh doanh rieng gina n ien d6 trong ki thanh li.vi6c chuy6n tn bir dong san chi so hau su dung hodc hdng t6n !$o tba'h bar d6ng sdn dau tu chi khi c6 su tha),

d6i vd muc dich sir dung hu truorg hQp chrl so hftu chim dft s.i dung tai srin d6 vd bit diu cho bdn khic thuo

ho+t d6ng hoac kri kot thic giai doqn xdy d,-g. vicc chuydn tn bit d6ng sin diu tu sang bdt d6ng san cht sd hiiu:.' st dung hay hdng t6n kho chi khi c6 su thay d6i va muc dich su dung nhu c6c trudrg hqp chri scr hiru bit diu sLi

dung tii san ndy hoac bit diu tri6n khai cho mgc dich b6n. vi6c chuy6n rt brit dong sen ddu ru sang b.it dong sen

chi so hitu su dung hodc hang tdn liho klong tem rha) doi ngr)in gi.i ha) eid tri cdn lai crla bir d6ng sen v.iio ngdy

cnu)en dor.

3.10 Chi phi tli vayChi phi di vay bao gdm lii tidn vay vi cric chi phi khrc ph6t sirrh li€n quan trlc tiep alin (ac thodL11 vay cuaNlonrC6ng ty vd duoc hEch to6n nhu chi phi ph6t sinh trong kj,.

3.11 Chi phi tre trrdcchi phi tre ru6c bao g6m cec chi phi tra t.u6c ng6n han hodc chi phi ra ru6c ddi han tr6n bang can d6i k6 toinri6ng giiia ni6n do vd du<rc phan b6 trong khodng thdi gian t'a hu6c cia chi phi tucng ring v6.i c6c loi ich kinh 16

dugc tao ra tir c6c chi pbi nd],.

O1t thullt ninhbdo ctlo tAi chinh ta phdn kh6ng thd t.ichtii cra h.io crla nd! Ttung lA

3.1 Diu tu dni hqn kh{cDau tu d,'i h.n kir6c duoc ghi nhan theo gi6 mua thuc t6. Du phdng duoc rep cho vicc giam gi6 tri crra c6c khoenddu tu c6 th6 chuyiin nhuQng duoc trcn thi truorg vdo ngey kiit drnc ki ki: toe' tuclng nng \,6i ch6Dh l6ch gina gi6g6c cria chrtug kho6n v6i gid trj rhi truong vdo ngd), d6 theo huong dan cta Thdng tu sd 228/2009/TT_BTC do 86T?ii chinh ban hinh ngdy 7 th6ng 12 nanr 2009. Teng hoic gizirn s6 du tdi khodn du phdng duoc hach 106, \do chiphi tdi chfirh trong kj, rren b6o c6o ki:t qua hoar d6ng kinh doanh ri6ng giiia ni6n d6.

3.1 Cic khoin phii trA vA chi phi trich tru6rc6c kroan phai tra v,' chi p.i trich tn'6c duoc grn nhan cho s6 tian phai ha hong tuong rai ri6n quan <16n hdng h6aveiich vg da nban duoc k}6ng phu thuQc veo vi€c Nh6ri C6ng ry

ja Ja" a"_r""f,u" ar, "i,, "fri

cung crip hay

3.1 Cdc nghifp vg bing ngo4i t6\hom congD 6p dung hrrrng din rheo cMK I\ \ ,0 riir ql.an den c.ic ngrri,;p ru binp npor; re \a d:r ap dungnhatqudntrongc?icklhuoc.B6ncanhCMKTVNt0,bitdiutungay:ti*nr,rn*"rO,,,a6ngbrnpdungTh6ng tu 179 dd d6nrr gi6 lai c6c khoin nuc ridn te co g6c ngoai tc"vao ngav

"tu tang

"an a6i t6 toan. ctro t 1 t iito6n chin th6ng ki;t thic ngdy 30 rh6ng 9 nnm 2012, Nh6m C6ng ty tii:p rfc su apng t1r gia Uintr qu6n li6n Dganhang vio ngdy b6o c6o d6 thuc hiQn viQc q..y d6i ndy do Th6ng tu 179 doo" b', h,int, .nu og,iy :0 thrng 6 nim2012 vi du<rc 6p dung rren co sd phi hdj rii.

c6c nghi€p vu ph6t sinrr bing cric do. vitiln tg khdc v6i don v! tidn te k6 roen cia Nh6m c6ng tv (vND) ddochach toan theo qn gi6 giao dich vdo ngay phrit sinh nghiep vu. vdo ngdy k6t thLic ki, ki! torin, cic khoiin muc ddn toc6 g5c ngoai 16 dugc diinh gid lai theo {, grd rnua \ ao cla ngin hang rhuong rnai jroi Nl6m C6ng ry no tdi khoarlrai rhoi didrn ndy Tir ce c6c kioan chcdh r€ch ti gie rhuc ti: ph6t sinb rrong ki va chenh r6ch do denh gi6 r?i sd duI tidn tQ c6 g6c Dgoai tC cu6i kj, duoc hach to6n vAo k6t que hoar dong kinh doanh ri6ng gina nidr d6.

3 ToM T;ir c^c cRiN,H s,icH Kf ToAN cHU yiu G6r th€o)

3.2 PhAn clia tqi nhuAnLoi nhu{n thu6n sau thu6 thu nh6p doanh nghi.p c6 th6 duoc chia cho cdc c6 d6ng sau khi ddqc clai h6i d6ng c6d6ng phd duyCr vd sau khi dn tuich ldp cdc qui du phdng theo DiAu t6 cria COng q,-vri cac qu1, dinh ciia ph6p luatVi6t Nam.

Nh6rn cdng ty trich lep c6c qui d!. phdng sau rir lginhuan thuin sau thue rlru nhep doanh nghi6p c[iaNh6m c6ngty theo dA nghi crta H6i ddng euan tui ve duo-c cric co dong phe dulir iai dai hdi jlng cO d6ng tluong ni6n:r)

QLrj du phong tAi chinh

Qui ndy duqc trich lap di bao !6 hoer dong kinh doanh th6ng thuorg cria Nh6nr c6ng 1y trudc o6c rlii ro ho6crhier hai kinh doadr, hodc dii du phdng cho c6c khoen 16 hay;hiet hE; n*"u, 0, i,",, o" "r" ." ; il;

.t.quan hoac do cac rumrg hqp brit kha kh6ng nh,r troa houn, b6t 6n t.ongii.f, ,ri,,i t;"n ,a

"a,ei chinh trongnuoc hay nuoc ngodi.

a Qu! ddu tu vi phdt tri6n

Cdc thuydt ninh bAa cdo fii chinh h phin kh6ng thd tdch riti cia btio crjo nn!

Quy ndy duqc trich lAp nhirn phuc vu vi6c mo r6ng hoat dQng hodc diu tu chiAu s6u criaNh6m C6ng ry.

I' Qut khen thuong, phuc loj

Quy ndy duoc trich lap de khen thuotlg, khuyiin khich ver ch6t, dem lai loi ich chung vd neng cao phirc loi cho

c6ng nhan vi6n.

3.16 Lni tr6n cd phi6uLdi co bir tr6n c6 phitiu dLrgc tinh bing cdch chia loi nhu4n sau thuii (rru6c khi trich tap quy klen thunng, phirclqi) phan b6 cho c6 d6ng sd hiiu c6 phiiiu ph6 th6ng cin C6ng ry cho s6 luong binh qu6n gia quyin cna s6 c6 phi6uph6 th6ng dang luu hdnh trong k]-.

Lii suy giem tron c6 phi6u duqc tinh bnng cAch chia lqi nhu6n sau thud phen b6 cho c6 d6ng so hnu c6 phi6u ph6th6ng cira C6ng ty cho s5 lupg bioh qudn gia quydn cia s6 c6 phiiiu ph6 th6ng dang luu h?rnh trong kj,vi s6

luong binh quen gia quydn cna c6 phieu pho thong se duoc phar hanh trong rruong ho. p t6r c?i cdc c6 phi6u ph6

th6ng tiAm ndng c6 tdc d6ng suy giim ddu duoc chuydn thdnh c6 phi€u ph6 th6ng.

3.2 Ghi nhan doanh thuDoanh thu dudc ghi nhan khi Nh6m C6ng ry c6 kia nang nhen dLroc cec i<yi ich kinh t6 c6 thd xec dinh duoo m6tczich chic chin. Doanh thu dlrqc x6c dinh theo gi6 tri hap li cia cdc khoen da thu hoac sc rhu duoc sau khi trir dicic khodn chiiit lih6u thuorg mai, gidn gid hdng ban vd hAng bdn bi lra lai. Cric diiu ki6n ghi nh6n cu th6 sau rtivctng phdi duoc dip irng kii ghi nhan doanh thu:

Doanh thu cung cip dich vu

Doanh thu <lugc ghi nh{n khi hoan thinh viec cung c6p <Jich vu.

Doanh thu duoc ghi nhan khi tian lei ph6t sinh trcn cd sd d6n tich (c6 tinh den loi tuc md tii san dem Iai) rriL khi'' kl,; ndng !iu hoi lienldi klrjngch;cchin.

3.18 Thu6

Thuii thu nhap hi6n hdnh

T:ii san thu6 thu nhap vd thu6 thu nhap phei nop cho ki hien henh va c6c kj, rru6c duoc x6c dinh bing s5 d,i,n dgki6n phii nQp cho hodc duoc thu hdi tii co quan thuii, dua trgn c6c mfc thu6 suit vd cric luAt thu6 c6 hiQu lLLc d6nngdy k6t thtc kj' k6 toen .

Thu6 thu nhep hi€n hdnh dunc ghi nh6n r ao ket qua hoat dong kinh doanh rjdlg gilla nidn d6 ngoai trir trudng hirpthu6 thu nhep phit sinh li6n quan d6n m6t khoan mpc duoc ghi th6ng vdo v5n chrt so htu, trong rruong hop nd),,thu6 thu nhep hi6n hanh ciDg duqc ghi nhen trUc ti6p vdo v6n chir so hilu.Nh6n Cong br chi duoc bir tru c6o tai san thud thu nhip hicn hdnh vd rhu6 rhu nhAp hien henh phai tra khi C6ng t),-

c6 quydn hgp ph6p duoc bir tru giiia tdi snn thu6 thu nhap hi6n hdnh vdi thu6 thu nh6p hi6n h:inh phai n6p vi C6ng

4/ du dinh thanh to6n thu6 thu nh6p hi6n hinh phai tra vd di san thu6 rhu nhap hien hdnh tGn co s6 thuin.

Ctit thqlt ninh h.lo cdo fii chinh h phdn kh6ng 1d ttithrti ctia bdo cdo nA! Trang 12

3.19 Thui5 (ti6p theo)

Thu6 thu nhep hoan lai

Thuii thu nhdp hodn l4i duoc xdc alinh cho cdc khoan ch6nh lech tam th.ri vdo ngdy kAt rlirc k! k6 todn giira cn sotinh thui5 thu nhip cia c6c tAi sen vd no phiii tua vd gi6 t ghi s6 ciia chling cho muc dich lap cic b6o c6o rrii chinhri6ng.

Thuii thu nh6p hoan lai phei trA duoc ghi nhan cho t6t cA cic kboen ch€nh lech hm rhdi chiu lhud. tdi san rhue arunhAp hoin l4i cdn duo. c ghi nhen cho trit ce c6c chanh l6ch tanr thoi duoc khiu trir, gi6 ri rlugc khiu trn chuy6nsang cec k' sau cia c6c khodn 16 ttuh thui5 vd c6c kloan uu dai thuii chua su dulg, khi chic chin trong tudrg lai sec6 loi nhuen chiu thu6 d6 su dung nhiing ch6nh lech tam thdi duoc khriu tnr, cdc khoan 16 rinh thu6 vd cric rru diiithuii chua sri dung ndy.

Gii tri ghi s6 cria tdi san thu6 thu nhap doanh nghiep hoan hi phii duoc xe,' xdt rai vdo ngiy k6r thLic kj, k6 to6nvd phai gian gi6 tri ghi sd cta tii sdn thuii thu nhdp hodn liri d6n mrlc bdo ddm chic ch6n c6 dri l!.ri nhu6n chiu thu6cho phep loi ich cha mot phdn hoac toAn b6 tdi san thu6 thu nh6p honn lai duoc si dung. Cic rii sdn thu6 thu nhepdoanh nghiep hoan lai cbLra du<rc ghi nh6n tru6c diy duoc xem xdt 1ai vdo ngdy k6t thtc ki, k6 toen vd ddqc qhinh6n khi chic chin c6 dt loi nhuan chiu thud trong tuong Iai d6 c6 th6 si dr,rng c6c tri sJn rtrui ihu nhep holn lurchua ghi nhan ndy.

Tdi snn thu6 tbu nhAp honn lai vd thud thu nhap hoan lai phaitue dLro-c xdc dinh rheo rhud su6r du tinh sc dp dungcbo kj'ki: to6n khitdi sin duo. c thu h6i hay no phai tra duoc rhanh to6n. dua tren c6c mtc thu6 suit vii luat thuc c,ihi6u luc vio ngdy k.it thlc lci ke rodn.

Thu6 thu nhdp iroin lai dudc ghi nhtu !ao b6o cdo kar qun loct dong kinh domh ricng gina ni6n d6, ngoai trirtruong hqp thu6 thu nhap ph6t sinh lien quan d6n mot khoan muc duoc ghi thing vao r on chu sd hau, irong rr Lronghqp ndy, thu6 thu nhap hoan lai citng alu('c ghi nhdl truc ti6p vdo v5n chLi sd hiiu.Nh6m c6ng ty chi dlroc bi triL cec tdi sen thu6 thu nhap hoan lai vd rhu€ thu nh6p hoan lai phei t*i kliNh6n c6ngtv c6 quvdn ho. p phip duoc bir trir giiia tdi san rhu6 thu nh6p hien hdnh v6i thu6 thu nbap hien hanh phai n6p vi cnc

., tdi san thuo thu nhap hoan lai vd thue thu nhap hoan lei phdi tra nd], licn quan t6i thua thu nhap doanh lghrep drroc

quan li boi cing m6t cn quan thu6 d6i vdi ciing rn6t don !i chiu thu6; hodc Nh6m C6ng ty dlr dinh rhanh to6n thu6

thu nhep hicn hanh phai td vd tii san thuii thu nhep hicn hanh ften co so thudn honc rhu hdi tdi sen ddng rhdi vdivjCc thanh to6n ng phei tre uong tiing kj' tlrong lai ktli cdc khoan tlong y6u cta rhuc rhu nh;p hoin tai phei tra hoac

tdi sAn thui:thu nhep hoan lai aluoc thanh to6n hoic thu bdi.

3.2 C6ng c+ tii chfnh

C6ng cu tdi chinh ghi nh6n ban ddu vd trinh bdv

Tdi sin tdi chinhTheo Th6ng tu s6 210/2009/TT-BTC do BO Tdi Chinh bnn hanh vio ngdy 6 th6lg 1 1 nnln 2009, hu6ng dan 6p

dung chudn mgc 86o cio Tdi chi.h eu6c t6 vd triih bdv b6o c6o rdi chinh vd druy6t minh rh6ng tin d6i v6i c6ng

cu tdi chinh ("Thdng tu 210"), tii san tdi clrinh duoc phan Ioai m6t c6ch phir ho. p. sho muc dich thuyet minh trong

c6c b6o cdo tdi chinlr ri6ng gijja ni6n d6, thanh tii sen tij chinh dugc ghi nhin theo giri tri bop li th6ng qua b6o ciokct qua hoat d6ng kinh doanh riCng gi&a ni6n d6, c6c khoin ph6i thu hay cric khoan rliu tLr git d6n nedy d6o haD.

Nh6n C6ng ty quy6t dlnh vi6c ph6n loai cdc t?ii sen tdi chinh ndy rai rh<ri diiim ghi nhdn tnn diu.

Cdc thurz:t ninh bno uia tui chinhh phan khdng thi ttich tdi cia btia cna nl Trung l3

Tai thoi di6m ghi nhdn lin ddu, di san tdi chinh duoc x6c alinh theo nguyCn gi6 c6ng v6i chi phi giao dich truc ti6pc6 li6n quan.

CAc tii san tdi chinh cta Nh6m C6ng ty bao g6m tidn, c6c kho6n phii thu kh6ch hing, phai rhu kh6c vd c6c c6!g cr,r

tdi chinh kh6ng duoc ni6m ydt.

C6ng cu tai chir l ghi nhan ban diu vd trinh bdy (ri6p theo)

No phaire tdi chinhNo phai tre tai chinh theo pham vi cta Th6ng tu 210. cho muc alich rhuy6t mirrh rrong cdc bio c6o tdi chinh dCng

giiia nicn d6, duoc phen loai 'not

cech phir hqp thdnh c6c nq phai tri rdi chinh duqc ghi nhan th6ng qua b6o crio k6t

qua hoat dong kinh doanh ri6ng giiia ni6n dQ, c6c khoin no phii trd tdi chirrh duoc xdc dinh theo gie tri phen b6.

Nh6m C6ng ty xec dinh viec phli loai cdc ng phai re rdi chinh thoi di6m ghi hin lin diu.Tit ca no phei tre ti; chinh ddgc ghi nhdn ban ddu theo nguydn gi6 c6ng vJi c6c chi phi giao dich rnrc ti6p c6 tienquan.

No phai tre tdi chinh cr]a Nh6n C6ng ty bao gdm c6c kloan phei rd nguoi b6n, ph6i tri kh6c, ncr vi vay.

ci6lr: sau ehi nhan len dAu

HiCn tai Th6ng tu 210 ki6ng c6 humrg din vd vi€c xic dinh lai gi6 rri cta cac c6ng cu tdi chinh sau ghi nhan ban

diu. Do d6 gi6 tri sau ghi nh6n ban diu cira c5c c6ng cI tdi chinh dang duqc phalr enh theo nguy6n gi6.

Bir tn) c6c c6ng cu tai chinh

cac tdi sen tdi chiih vd no phai tre tdi chinh duoc bii triL vd gi6 tr.i thuan sc duqc trinh bdy ffen bnng can d6i k6

toin riCng giila ni6n dO niiu, vd chi n6u, Nh6m C6ng ry c6 quyan hqp ph6p rh,c hiCn viCc bn tri! c6c gid tri da ddoc

ghi nh6n ndy vd c6 j djnh bir trir trcn co s6 thudn, hodc tbu duoc c6c tdi san v:r thanh to6n no phei ra ddng rhdi.

1. ',, TIIN

Tidn mitrren gutllgan hang

TONC CONG

5. PHAI THU KHiCH ILiNGKhech hang taxi card

Kh6ch hdng ta"xi vang lai

Kiich hdng khec trong nuoc

TONG CONG

Du plrdng Hroen phai thu kh6ch hdng

GIA TRI TITUj.N

250,202,JI',007 288.084.077.s87

3t/3/2015

19,544,258,35',7

230,658,059,250

01/01/2015

t9 ,491.01 4,196

268,590,003,391

31/3/201s

44,843.878.2E4

9,296,880,9r 8

661,899,8,{l

01/01/2015

50,085.3s1,794

r 3,343,98 r,218

136,506,242

s4,802,6s9,013

(991,691,860)

53,810,967,183

64,16s,839,25'{

(991,691,860)

63,174,147Jq4

Chi tia:t dnh hinh rAne (giam) dlr phdng phii thu ngin h?n kh6 ddi nhLr sau:

Cdt thu!-{t ni h hAo cAo i chinh h phA kh6ns thi tdch tdi cia btio c(i.) nnt Trang l1

Lno t(y Ke toan t{etthic t'do ng,i)J 31lrihg 3 ndm 2015

991.691,860

Cho kji ki todn qujket tic vio ngh) 3I

thdns 3 ndm 2014

8r5,887,0t I

7.

6.

9.

10.

Drt phdng c6c khoen phdi thu kh6 ddi dAu k1r

C6ng: Du phdng rrich lap bong kiTru: Su dung vd hodn nhep dU phdng rrong kiDr phdng cac Lho;n phii lhu klo doi cuoi kj

TRA TRTIdc cHo NGU'dI BANTri trudc cho mua sim phuong ti6n ven tdiKhic

TONG CONG

cic KHo,4N prlir rrru Kr{AcBeo hi6m v{t ch6t dAn su

BFn l, BHXH cira r;i 16rirrhinrienThuii TNCN b6 sung

Pheithu vd m6y bay

C6c khodn kh6c

T6NG CQNG

HANG T6N KHOC6ng cu, dung cu

', CQng gid tri rhudn hdng tdn kho

CHI PHi TRi TRI'6C NGiN IIANBdo hi6m vdt chiit xe

Phi bao tri dlrong b0

C6ng cu - dung cu dang dingDdng pbuc nh6n vi€nKh6c

TONG CONC

Tir s.{N NGiN rLAN KsricTam irng cho nhan vien

K! qu!, \i cLrgc ngin h4TONG CO]IG

7,o54t4 '4!8q2 8.0?0.854.172

31Bn0l56,575,413,619

6,575,413,619

3t t3t2u15

14,881,722,5I5

4,4',79 ,6s4,653694,689,s66

1,458,s90,770

30,9r2,906,606

5,J3.1,437,875

_______121{21,860

31/3/2015

2s8,650,000

987,281,302

87s,887,031

01/01/201s

r,936,586,450

1,245,931,302 1,936,s86,1s0

01/01/2015

0

90 i,9r 9,617

3 ,6',7 6.02',7 .396

I ,109,096,322

1,789,810,837

31/3/2015

1,093,655,293

3 ,0'7 3 ,106,232

2.494,648,1 55

1 ,293 ,064,612

01/01/2015

5,434,437,875

31/3/2015

9,415,4s 1,901

1,479.58?,800

01/01/2015

10,042,34r,030

3 ,691 ,\26,33 5

709,040,055

2,955,48r.235

6,924.14-/,036

21,322,135,691

0l/01/2015

9,349,837,t03

1,456,097,800

_____l!{9tf1f9r10,895,039,701

Cdc thuJ?lt ninh bda clo fii chinh tA phin kh6ng thd tdch tni cia bno cda n.n-