CONG TY CO PHAN DAy CAP DI~N VI~T NAM. vA CONG TY CON

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BaDCaDtai chfnh hQ'pnhat da dltQ'cseat xet cho 06 thang dcfu na ' 2014

Kif! thuc ngay 30 thang 06 nam 2014

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CONG TY CO PHAN DAY CAP DIEN VIET NAM VA CONG TY CON. .70-72 Nam Ky KhCiiNghTa, Qu?n 1, TP.HCM

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Ban kie'm seat :Thanh vien- Gng Pharn Tuan Anh- Gng Ngo Quang Hung- Gng Du'Vinh Hong Quail

Kif toa n tru'O'ngGng Va HO'uLuy~n

Kie'm toan vienCong ty TNHH Dich W TLi van Hi chfnh Ke' toan va Kiem toan Phfa Nam (AASCs) dLiQCchi dinh lamcong tac soat xet Baa cao tai chfnh hQp nhat 06 thang dau nam va kiem toan Baa cao tai chfnh hQpnhat nam 2014 cho Cong ty.Cong bo trach nhi~m cua Ban Tang giam do'c trang vi~c I~p baD CaD Uti chfnh hQ'p nha't

Ban Tong giam doc Cong ty chiu tnich nhi~m ve vi~c I?p Baa cao tai chfnh hOP nhat phan anh trungthl/c, hQp Iy tlnh hlnh tai chfnh, ket qua ho~t dong kinh doanh va tlnh hlnh ILiUchuyen tien t~ cuaCong ty trang nam. Trang qua trlnh I?p Baa cao tai chfnh hQp nhat, Ban Tong giam doc Cong ty camke't da tuan thu cac yeu cau sau:

• Chon Ilia cac chfnh sach ke' toan thfch hOP va ap dl)ng cac chfnh sach nay mot cach nhatquan;

• fJLia ra cac danh gia, dll doan hOP Iy va th?n trong;• Cac chu~n mllc ke'toan dLiOCtuan thu, khong co nhO'ng ap dl)ng sai I~ch den muc can phai

dLiOCcong bo va giai thfch cho baa cao tai chfnh hOp nhat nay; nhO'ng nOI dung can thuyetminh da dLiOCtrlnh bay trang phan Thuye't minh Baa cao tai chfnh hOp nhat;

• L~p va trlnh bay baa cao tai chfnh hQp nhat tren co sO tuan thu cac chu~n mllc ke toan, chedO ke toan va cac quy dinh co lien quan hi~n hanh;

• Vi~c I~p cac Baa cao tai chfnh hOP nhat dl/a tren CC5 SOho~t dong kinh doanh lien tl)C;

HQi dong quan tr] Cong tyThanh vien- Gng Nguy@nHoa CLiong- Gng Hoang NghTa fJan- Gng Nguy@nLoc- Gng Dean Heal Thanh- Gng Le Quang Dinh

Ban ro'ng giam doc Cong tyThanh vien- Gng Nguy@nLoc- Gng Nguy@nDung- Gng Le Quang Dlnh

Quoc tich Clurc vu Bo nhiern tU Man nhiern tUVi~t Nam Chu tich 18/04/2012Vi~t Nam Pho chu tlch 18/04/2012Vi~t Nam Thanh vien 18/04/2012Vi~t Nam Thanh vien 18/04/2012Vi~t Nam Thanh vlen 17/04/2013

Quoc tich Chuc vu Bo nhlern tU I Man nhlern tUVi~t Nam Tong giam doc 0119/2012Vi~t Nam Pho tong giam doc 19/4/2012Vi~t Nam PhO tong giam doc 19/4/2012

Quoc tich cnec vu Bo nhlem tU Man nhiem tUVi~t Nam TrLiong ban 18/04/2012Vi~t Nam Thanh vlen 18/04/2012Vi~t Nam . Thanh vieh 1810412012

Vi~t Nam 01/09/2012

3

CONG TY CO PHAN DAY cAp fJl~N VI~T NAM vA CONG TY CON70-72 Nam Ky Khai NghTa,Qu~n 1, TP.HGM

Ban T6ng giam d6c Gong ty dam bao rang cac s6 sacn kE(toan dl10c IIJUgiu de ~han anh tlnh hlnhtal chfnh cua Gong ty, vDi mire dO chfnh xac hOP Iy tal bat ky th(ji diem nao va dam bao rang Baocao tai chfnh hOP nhat tuan thu cac quy dinh hi~n hanh cua Nha nUDc; dong thdi, co trach nhiemtrong vi~c dam bao an toan cho tai san cua Gong ty va tbuc hi~n cac bi~n phap thfch hOPde nganchan, phat hi~n cac nann vi gian I~n va cac vi pharn khac.

Ban T6ng giam d6c Gong ty cam kEn rang Bao cao tai chfnh ncp nhat da phan anh trung thuc va hOP .Iy tlnh hlnh tai chfnh cua Gong ty va Gong ty con t?i th(ji diem 30 tMng 06 nam ~014, ket qua hoQtdOng kinh doanh va tlnh hlnh IIJUchuye'n tien t~ cho ky ke'toan 06 tMng dau nam ket thuc cungngay, phu hQp vDi h~ th6ng Ke' toan Vi~t Nam va tuan thu cac quy djnh hi~n hanh co lien quan.

TP. Ho' Chf Minh ,ngay 25 thang 08 nam 2014

NGUYEN LQC

4

1'1 , , 1'1 " ,~ " "CONG TY TNHH DlCH VV TV VAN TAl CHINH KE TOAN VA KIEM TOAN PHIA NAMSOUTHERN AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES COMPANY LIMITED (AASCS)

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BAO CAO KET QUA CONG TAC SOAT XETVe'Baa ceo tai chfnh hC/pnhat

cua Gong ty Go?phan Day Gap fJiQn ViQtNam va Gong ty canGho ky ke'toan 6 thang da'u nsm 2014 ket ttuic ngay 30 thfing 06 nem 2014.

SO:k<{~IBCKTfTC

Kfnh qui: HOI DONG QUAN TR! vA BAN TONG GIAM DOCCONG TY CO PHAN DAY cAp DI~N VI~T NAM

Chung toi da thuc hien cong tac scat xet Bao cao tai chinh hOP nM't 06 thang dau narn 2014 cuaCong ty c6 phan Day Cap f)i~n Vi~t Nam va Cong ty con (sau day goi tat la Cong ty) dLfOCI?p t~ingay 25/08/2014 gam: Bang can doi k(f toan hOP nhat t~i ngay 30106/2014, Bao cao ket qua heatdOng kinh doanh hOP nhat, Baa cao ILfUchuy€n tien t~ hOPnhat va ThUYEl'tminh Baa cao tal chinhh?P nhat cua ky ke toan ket thuc vao ngay 30106/2014 dLfOCtrlnh bay tLt trang 06 den trang 41~..kem theo. "/'

'-1.-

VI~c I~p va trlnh bay bao cao tal chlnh hQp nhat nay thuoc trach nhl~m cua Ban T5ng glam d6J~!Cong ty. Trach nhi~m cua chung toi la dLfa ra Baa cao nh?n xet ve bao cao tai chinh hOPnhat nay ~~/tren co sa cong tac soat xet cua chung toi. 'Y

Chung tOi da thljc hi~n cong tac soat xet bao cao tai chinh hOP nM't theo Chu~n mljC ki€m toanVi~t Nam ve cong tac soat xet. Chu~n mljC nay yeu cau cong tac soat xet phai I?p ke' ho~ch vathljC hi~n d8 co Slj dam baa vua phai rang bao cao tai chinh hOP nhat khong chua dljng nhung saisot trong yeu. Cong tac soat xet bao gam chu yeu la vi~c trao d6i v6i nMn Slj cua Cong ty va apdl:mg cac thu tuc phan tich tren nhung thong tin tai chinh; cong tac nay cung cap mOt muc dOdam baa thap hOn cong tac kie?mtoano Chung toi khong thljc hi~n cong vi~c ki€m toan nen cOngkhong dLfa ra '1 kien kie?mtoano I

T,ren cO sa cong tac soat xet c~a chung tOi, chung Wi khong thay co Slj ki~n na? d8 chung tOi chorang bao cao tai chinh hOP nMt kem theo day khOng phan anh trung thljC va h!PP1'1 tren cac khiac~nh trong yeu, phu hOPv6i chu~n mljC ke' toan Vi~t Nam va cac quy dinh phap 1'1 co lien quan.

Tp. Ha Chi Minh, ngay 25 thang 08 nam 2014H Dich VI.! Tll' va'n rai chfnh

foan Phfa Nam - AASCS

29 Vo Thi Sau Street, District 1; Ho Chi Minh CityTel: (08) 3820 5944 - (08) 3820 5947 : Fax: (08) 3820 5942

Email: info@aascs.com.vn Website: www.aascs.com.vn

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CONG TY CO PHAN DAY cAp Dl~N VI~T NAM vA CONG TY CON BaD CaD tai chfnh hQ'p nh~ft70-72, Nam Ky Khoi Nghia, Qu?n 1, TP. Ha Chf Minh Cho 06 thang dau narn ket thuc nqay 30/06/2014BAN THUYET MINH BAa cAo TAl CHfNH HOP NHAT(The hien bang tien dong Viet Nam, ngoai tru trllong hOp c6 ghi chu bang dong tien khac)

2.2 Do'n vi tien t~ sir dl.lng trong ke tuanDon vi tien t~ sa dl,lng trong ghi chep ke toan la dang Vi~t Nam (VND).

3. Chi!' dQ ke tuan ap dl.lng3.1 Che dQ ke toan ap dl.lng :Gong ty ap dl,lng che dO ke toan Vi~t Nam ban nann theo Quyet dlnh so 15/2006/QD-BTG ngay20/03/2006, cac Ghu~n muc ke toan Vi~t Nam do Bo Tal chfnh ban hanh va cac van ban saa d5i, b5sung, hLJ'dngdan thuc hi~n kern theo.

3.2. Hlnh thire s6 ke tnan ap dl.lngGong ty ap dl,lng nmn tnuc s5 ke toan Nh~t kY chung.

3.3. Tuyen bo ve vi~c tU3n thu Chuan mlfc ke toanTrong qua trlnh I~p Bao cao tai chfnh hc;Jpnha:t, Gong ty da ap dl,lng cac chu~n ml,J'cke toan sau:

- Ghu~n ml,J'Cke toan so 07 - Dau tLJ'VaG cong ty lien ket; ~? )~Ol1

- Ghuan ml,J'cke toan so 08 - Thong tin ve nhITng khoan gop von lien doanh; ~- Ghu~n ml,J'cke toan so 11 - Hc;Jpnhat kinh doanh; ~CHHHI~II

:H Vl,IlChu~n ml,J'Cke toan so 25 - Bao cao tai chfnh hc;Jpnhat va cac khoan dau tL1vaG cong ty con; ~HiN_~I

_ .\ KIEM- Thong tLJ'210/2009ITT-BTG ngay 06/11/2009 cua BO tai chfnh hLJ'angdan ve trlnh bay Bao cao t~hiA~

chfnh va thuyet minh thong tin doi vdi cong Cl,l tai chfnh. :~~

3.4. Co' so hQ'p nha't

Bao cao tai chfnh hc;Jpnhat bao gam bao cao tai chfnh cua Gong ty G5 phan Day [;ap £)i~n Vi~t Nam vacong ty €:Ont?i ngay 30 thang 06 nam 2014. IGong ty con dLJ'c;Jchc;Jpnhat toan bO k€ W ngay mua, la ngay Gong ty thl,J'c SI,J' nam quyen ki€m soat Congty con, va tiep tl,lC dLJ'c;Jchc;Jpnhat cho den ngay Cong ty thl,J'c sl,J'cham dut quyen ki€m soat doi vdi Congty con.

Gac Mo cao tai chfrih cua Gong ty m~ va Gong ty con sa dl,lng d€ hc;Jpnhat dLJ'c;JoI~p tho cung mot kyke toan, va dLJ'c;Jcap dl,lng cac chfnh sach ke toan mot cach thong nhat.So dLJ'cac tai khoan tren bang can doi ke toan giITa cac don vi trong cung Gong ty, cac khoan thu nh~p,chi phf, cac khoan lai 10 noi bo chLJ'athl,J'c hi~n pMt sinh W cac giao dich nay dLJ'c;JcIIIO?itru hoan toano

Lc;Jifch cua c5 dong thie?u so la phan lc;Jifch trong lai, 10, va trong tai san thuan cua Gong ty con kh6ngdLJ'c;Jcnam giU boi Gong ty, dLJ'c;Jctrlnh My rieng bi~t tren bao cao ket qua kinh doanh hc;Jpnhat va dLJ'c;JCtrlnh bay rieng bi~t vdi phan von chu so hITu cua cac c5 dong cua Gong ty m~ trong phan von chu sohITu tren bang can doi ke toan hc;Jpnhat.

13

- ------- -------------------------- --------

CONG TY CO PHAN DAy cAp OlEN VIET NAM vA CONG TY CON Bao can tai ehlnh hQ'p nhilt70-72, Nam Ky Khbi Nghia, Ouan 1, TP. Ho Chf Minh Cho 06 thang dau narn kef thuc ngay 30106/2014BAN THUYET MINH BAD CAD TAl CHfNH HOP NHAT(Th~ hien bang tien clong Viet Nam. ngoai tru trvong hOp c6 ghi chu bang clong tien khac)

4. Cac chlnh sacn kEf loan ap dl.lng4.1 Nguyen Hic xae dinh eac khoan tien: tien mat, tien gui ngan hang, tien dang chuy€n'4.1.1. Nguyen Hic xac dinh cac khoan tUo'ng dUo'ng tien la cac khoan dau tu ngan han khong qua 3thane co kha nang chuy€n d5i d§ dang tnanh tien va khong co nhieu rui ro trong chuy€n d5i thanh tienk€ W ngay mua khoan dau tu do tC),ithai di€m bao cao.

4.1.2. Nguyen hic, phuo'ng phap chuy@'n dOi eac dong tien khacCac nghi~p vu kinh te phat sinh bang ngoC),it~ dLiOCquy d5i ra dong Vi~t Nam thea t9 gia giao dieh thl)'cte tC),ithai di€m phat sinh nghi~p Vl,l.

Theo ehu~n ml)'e ke toan Vi~t Nam so 10( "VAS 10") - Anh hudng eua vi~e thay d5i tY gia hoi doai, tatca cae khoan chenh I~ch tY gia hoi doai do danh gia lC),iso dLi cua cac khoan ml,lC co goe ngoC),it~ tC),ithai di€m ket thuc nien do tai chfnh dLiOCghi nh?n VaGbao eao ket qua hoC),tdong kinh doanh trong kyo

Cong ty ap dl,lng chu~n ml)'C ke toan Vi~t Nam so 10 ("VAS 10")- Anh hLidng cua vi~c thay d5i tY gia hoidoai va ThOng tLi 179/2012/TT-BTC ngay 24/10/2012 do So Tai chfnh ban hanh hLiang dan xu Iy e ~I~ch t9 gia do danh gia'lq,i so du cac khoan ml,lC co goc ngoC),it~. Theo do, chenb I~ch t9 gia do" 'C'J:l; ,gia lC),iso dLi cac khoan ml,lC tien t~, no phai thu, no phai tra tq,i thai di€m cuoi nam duoc danh 9ia:u~~o'~,'" ~- :' • ::x:t9 gia mua VaGeua Ngan hang thuong mC),inoi doanh nghi~p md tai khoan cong bo tC),ithai di€m I?~JM *cao tai chfnh, sau khi bu tru chenh I~ch tang va chenh I~ch giam, so chenh I~ch con lC),iduoc hC),ch'. ' ;t:

VaGdoanh thu hoC),tdong tai chfnh ho?c chi phf tai chfnh trong kYo ;c~

19 gia hoi doai duoc ap dl,lng d€ danh gia so du tC),ingay 30106/2014: 21.305 d/UJSD;28.975 d/EUR,

4.2 Chrnh sach kEf toan clla cac khoan dau tu chang khoan va cac khoan dau tu khac8au tu chung khoan va cac khoan dau tu khae dLiOCghi nh?n theo gia mua thl)'c teo Dl)' phOng dLiOCI?pcho vi~c giam gia tri cua cac khoan dau tLi co th€ chuy€n nhuong duoc tren thi trLiGIngVaG ngay ket thuckY ke toan tLiong ung vai chenh I~ch gii1a gia goc cua c5 phieu vai gia thi trLiang tq,i ngay do. Tang ho?cgiam so dLi tai khoan dl)' phong duoc hC),chtoan VaGchi phf tai chfnh trong kYo

4.3 Chrnh sach kEf toan doi voi hang ton kho

4.3.1 Nguyen tac danh gia hang ton kho: Hang ton kho dLiOCtfnh theo gia goc. Trl!lang hOP gia tri thuanco th€ thl)'c hi~n dLiOCthap Mn gia goc thl phai tfnh theo gia tri thuan co th€ thl)'c hi~n duoc. Gia gochang ton kho bao gam chi phf mua, chi phf che bien va cac chi phf lien quan trl)'C tiep khac phat sinh d¬ co dLiOChang ton kho d dja di€m va trq,ng thai hi~n tC),i.

Gia goc cua hang ton kho mua ngoai bao gam gia mua, cac IOq,i thue khong dLiOChoan lC),i,chi phf v?nchuy€n, boc xe'p', bao quan trong qua trlnh mua hang va cac chi phf khac co lien quan trl)'c tiep den vi~cmua hang ton kho.

14

_ _., ~ _ , _ _ ,,_ " ., _'CONGTY CO PHAN DAY CAP DI~N VI~T NAM VA CONGTY CON Bao can tal chmh hQ'pnhat70-72, Nam Ky Khoi Nghia, Qu~n 1, TP. Ho Chi Minh Cho 06 thanq dau narn ket thuc ngay 30/06/2014BAN THUYET MINH BAD CAD TAl CHINH HOPNHAT(The hien bang tien dong Viet Narn, ngoai tru trtJong hoo co ghi chu bang dong tien khac)

Gia goc cua hang ton kho do don vi tu san xuat bao gam chi phi nguyen li~u V?t li~u true tiep, chi phfnhan cong true tiep, chi phi san xuat chung co dinh va chi phf san xuat chung bien doi phat sinh trongqua trlnh chuyen hoa nguyen li~u V?t li~u thanh thanh pham.

Nhung chi phf khOng dl10c tfnh van gia goc cLla hang ton kho:- Cac khoan chlet khau thl1dng mal va giam gia hang mua do hang mua khong dung quy each, pham chat.- Chi phi nguyen vat li~u, chi phi nhan cong va cac chi phi san xuat, kinh doanh khac phat sinh tren rmrcblnh thl1ang. ,

- Chi phi bao quan hang ton kho tru cac chi phi bao quan hang ton kho can thlet cho qua trlnh san xuattiep theo va chi phi bao quan hang ton kho phat sinh trang qua trlnh mua hang.

- Chi phi ban hang.- Chi phi quan Iy doanh nghi~p.

4.3.2 PhU'ong phap xac dinh gia tri hang ton kho cuoi ky: Gia tri hang ton kho Guoi kY dl10c xac dinhtheo phudng phap blnh quan gia quyen.

4.3.3 PhU'ong phap h~ch toan hang ton kho: Cong ty ap d~ng phudng phap ke khai thuang xuyen deh~ch toan hang ton kho.

4.3.4 L~p dJ! phOng giam gia hang ton kho: DI,J'phong giam gia hang ton kho dllJ'OcI?p van thOi diemcuoi nam la so chenh I~ch giUa gia goc cLla hang ton kho Idn hdn gia tri thuan c6 the thl,J'chi~n dl10CcLla ~chUng.

,

4.4 Nguyen Hie ghi nh~n cac khoan phai thu thU'ong m~i va phai thu khiic: ~4.4.1 Nguyen Hic ghi nh~n: Cac khoan phai thu khach hang, khoan tra tnlac cho ngl1ai ban,va cac khoan phai thu khac t;;li thai diem bao cao, neu:

- C6 thai h?n thu hoi ho?c thanh toan dudi 1 nam (ho~c trang mot chu ky san xuat kinh doanh) dl10c pMnIO?i la Tai san ngan h?n.

- C6 thai h~n thu hoi ho~c thanh toan tren 1 nam (ho~c tren mot chu ky san xuat kinh doanh) dl10c phanIO?i la Tai san dai hQn.

4.4.2. L~p dJ! phong phai thu kh6 doi: DI,J'phong no phai thu kh6 doi the hi~n phan gia tri dl,J'kien biton that cLla cac khoan no phai thu c6 kha nang khOng duoc khach hang thanh toan doi vdi cac khoanphai thu t?i thai diem I?p Sao cao tai chlnh.

4.5 Ghi nh~n va khau hao tai san co dinh:4.5.1. Nguyen tae ghi nh~n TSCD huu hlnh, TSCD VD hlnhTai san co dinh dl10c ghi nh?n theo gia goc. Trang qua trlnh StI dl,Jng, tai san C0 dinh dl10c ghi nh?ntheo nguyen gia, hao man luy ke va gia tri can Iq.i.

4.5.2. PhU'ong phap kh~lu hao TSCD huu hlnh, TSCD thue tai chfnh: Khau hao dl10c trlch theo phu'dngphap dl1ang thang.·

15

/

CONGTY CO PHAN DAY cAp fJI~N VI~T NAM vA CONGTY CON Ban eao Uli chinh hQ'p nhat70-72, Nam Ky Khoi NghTa, Qu?n 1i TP. Ho Chi Minh Cho 06 thang dau narn kat thuc ngay 30106/2014BAN THUYET MINH BAa cAo TAl CHfNH HOP NHAT(Th~ hien bang tien dong Viet Nam, ngoai tru trLfang hOp co ghi chu bang dong tien kMc)

4.5.3. Thai ,gian khau hao dVQc vac tfnh nhu sau:Nha cua, v~t kien true 06-25 narnMay m6c, thiet bi 08 narnThiet b] van phOng 05 narnPhvdng tlen v~n tai 06 narnQuyen su d~ng dat 50 namQuyen su d~ng dat c6 thai han lau dai Khong khau hao

4.6 Nguyen uic von hoa cac khoan chi phi l1i vay va cac khoan chi phi khac4.6.1 Nguyen uic von hoa cac khoan chi phi l1i vay: Chi phi di vay lien quan true tiep den viec dau tvxay dl,(ng hoac san xuat tai san dO dang ouoc tfnh VaG gia tri cua tal san do (dVQc von hoa), bao gamcac khoan lai tien vay, phan bo cac khoan chiet khau ho~c ph~ troi khi phat hanh trai phieu, cac khoanchi phi ph~ phat sinh lien quan Wi qua trlnh lam thu t~c vay.Viec von hoa chi phi di vay S8 dVQc tq.m ngung Iq.i trong cac giai doq.n ma qua trlnh dau tv xay dl,(ngho~c san xuat tai san do dang bi gian doq.n, tru khi Sl,(gian doq.n d6 la can thiet.Viec von hoa chi phi di vay S8 cham dUt khi cac hoq.t dong chu yeu can thiet cho viec chuan bi dVa taisan -do dang VaGSLtd~ng ho~c ban aa hoan thanh. Chi phi di vay phiH sinh sau d6. S8 dl10c ghi nM~chi phf san xuat, kinh doanh trong ky khi pMt sinh. ..~

Cac khoan thu nh~p phat sinh do dau tv tq.m thai cac khoan vay rieng biet trong khi cM su d~ng ~~~~~~I

m~c dlch c6 dVQc tai san do dang thl phai ghi giam tru (-) VaG chi phf di vay phat sinh khi von hoa. Th~~H~~EtChi phf di vay dVQc von hoa trong ky khOng dVQc VVQt qua tong so chi phf di vay phat sinh trong .~Cac khoan lai tien vay va khoan phan bo chiet khau ho~c ph~ troi dVQc von hoa trong tUng kY kh~dVQcVVQtqua solai vay thl,(c te' phat sinh va so phan bo chiet khau ho~c ph~ troi t~ong kY d6. .

4.6.2 Nguyen tac von hoa cac khoan chi phi khac:4.6.2.1 Chi phi tra tru'6'c: Chi phf tra trvac phan bo cho hoq.t dong dau tv xay dl,J'ngcd ban, cai tq.o,nang cap TSC£) trong kY dVQc von hoa VaGTSC£) dang dVQc d.au tv ho?c di t<;lOnang cap d6.

4.6.2.2 Chi phi khac: Chi phf kMc ph~c v~ cho hoq.t dong dau tv xay dl,(ng cd ban, cai t<;lO,nang capTSC£) trong ky dVQc von hoa. VaGTSC£) dang dVQc dau tv hoac cai t<;lOnang cap d6.

4.6.3 Phu'ong phap phan b6 chi phi tra tru'6'c: Cac IOq.ichi phf tra trvac neu chi lien quan de'n nam taichfnh hien tq.i thl dVQc ghi nh~n VaGchi phf san xuat kinh doanh trong nam tai chfnh ;Viec tfnh va phan bo chi phf tra trvac dai hq.n VaG chi phf san xuat kinh doanh tUng kY hq.ch toan dVQccan cu VaGtfnh chat, muc do tUng loq.i chi phf d¬ chon phvdng phap va tieu thuc pnan bo hQp IY·

4.7. Ghi nh~n cac khoan phai tra thu'ong m~i va phai tra khacCac khoan phai tra nguai ban, phai tra khac, khoan vay tq.i thai di~m bao cao, neu: I

- C6 thai h<;ln thanh toan duai 1 nam ho~c trong mot chu kY san xuat kinh doanh dUQc phan lo?i la nongan hq.n.- C6 thai h<;ln thanh toan tren 1 nam ho~c tren mot chu kY san xuat kinh doanh dVQc phan lo?i la nQdai h<;ln.

16

CONG TY CO PHAN DAY CAP DI~N VI~T NAM vA CONG TY CON Baa can Uti chlnh hQ'p nh~ft70-72, Nam Ky Khoi NghTa,Ouan 1, TP. Ho Chf Minh Cho 06 thang dau narn ket thuc ngay 30/06/2014sAN THUYET MINH sAo cAo TAl CHINH HOP NHAT(Th€ hien bang tien dong Viet Nam, ngoai tru trLfong hOp co ghi chu bang dong tien khiic)

Ta: san thieu cho XL! Iy dVQc phan loai la no ngan han.Thue thu nhap hoan lai dVQcpnan loal la nQ dai han.

4.8. Ghi nh~n chi phi phal tra, trlch tnJ'ac chi phi sua chua lan, chi phi baa hanh san ph3mCac khoan chi phf thuc te chua phat sinh nhunq dVQctrfch trvac vao chi phf san xua.'t, kinh doanh trongky d¬ dam bao khi chi phf phat sinh thuc te khong gay dot bien cho chi phf san xuat kinh doanh tren coso dam bao nguyen tac phu nop giua doanh thu va chi ph! Khi cac chi phf d6 phM sinh, neu c6 chenhlech vai so da trfch, ke toan tien hanh ghi b6 sung ho?c ghi giam chi phf tVdng ung vdi phan chenhlech.

4.9. Ghi nh~n chi phi tra tnJ'acCac chi phf tra trvac chi lien quan den chi phf san xuat kinh doanh nam tai chfnh hlen tq.i dVQc ghi nh~nla chi phf tra tniac ngan hq.n.

4.10 Nguon von chi! sa huu4.10.1 Ghi nMn va trlnh bay cd phieu mua l(.Ii : C6 phieu do Cong ty pMt Mnh va sau d6 mua Iq.i lilI .?

phie'u ngan quy cua Cong ty. C6 phie'u quy dVQc ghi nh~n theo gia tri thl,iG t~ v~ trlnh bay tren B ~~;.Can doi ke toan la mot khoan ghi giam von chu sa huu. .~VM~~.~

E'TOAH l:4.10.2. Ghi nh~n cd tllc : C6 tUc phai tra cho cac c6 dong dVQc ghi nh~n la khoan phai tra trong Bffiiig :Can doi ke'toan cua Gong ty sau khi c6 thong bao chia c6 tUc cua HOi dong Quan tri Cong ty. U~~

W4.10.3. Nguyen uic trlch I~p cac khoan dlf tru cac quy tu lQ'i nhu~n sau thue:LQi nhu~n sau thue thu nh~p doanh nghiep sau khi dlfQCHoi dong Quan tri pM duyet dVQc trfch cac quytheo 8ieu Ie Cong ty, nghi quyet cua 8q.i hoi dong c6 dong va cac quy dinh phap Iy' hien hanh.

4.11 Nguyen tac ghi nh~n doanh thu I. 4.11.1 Doanh thu ban hang dl1Q'c ghi nh~n khi dong thai thoa man cac dieu ki~n sau:

- Phan Ion rui ro va IQi fch gan lien vai quyen sa huu san pha~mho?c hang h6a da tlVQc chuyen giao cho

~~~~gm~a~hOng con nam giu quyen quan Iy hang h6a nhlf nglfoi so huu hang h6a ~O?Cquyen kiem soathang h6a;- Doanh thu dVQcxac dinh tVdng doi chac chan;- Cong ty da thu dVQc ho?c S8 thu dVQc IQi fch kinh te tli giao dich bcin hang;- Xac dinh dVQc chi phf lien quan den giao dich ban hang.

4.11.2. Doanh thu hO(.lt dOng tai chlnh: Doanh thu phat sinh tli tien lai, c6 tUc, IQlinhu~n dVQc chia vacac khoan doanh thu hoq.t dong tai chfnh khac dVQc ghi nh~n khi thoa man dong thai hai (2) dieu kiensau:

- C6 kha nang thu dVQc IQi fch kinh te tV giao dich d6;- Doanh thu dlfQCxac dinh tVdng doi chac chan.

17

CONG TV CO PHAN DAV CAP DI~N VI~T NAM vA CONG TV CON Bao caJ tai chinh hl1P nhat70-72, Nam Ky Khoi NghTa,Qu~n 1, TP. Ho Chf Minh Cho 06 thang dau narn ket thuc ngay 30/06/2014BAN THUYET MINH BAa cAo TAl CHINH HOP NHAT(Th~ hien bang tien dong Viet Nam. ngoai tru twang hOpco ghi cnu bang dong tien khac)

4.12 Thue thu nh~p doanh nghi~p IChi phf thue thu nhap doanh nghiep bao gam thue thu nh~p hien hanh va thue thu nhap hoan lai.Thue thu nh~p hi~n hanh IThue thu nhap hien hanh la khoan thue dLfQCtfnh dua trsn thu nhap tfnh thue. Thu nhap tfnh thuechenh lech so voi IQi nhuan ke toan la do dieu chlnh cac khoan chenh lech tarn thai giua thutf va ketoan, cac chi phf kh6ng dLfQCtru cOng nhu dieu chlnh cac khoan thu nh~p khO 9 phai chlu thue vacac khoan 10 dLfQCchuy€n 10.Thue thu nh~p hoan I~iThue thu nh?p hoan Iq.i la khoan thue thu nMp doanh nghiep se phai nop ho?c se dLfQChoan Iq.i docMnh lech tq.m thai giua gia trj ghi so cua tai san va nQ phai tra cho mvc dfch, Bao cao tai chfnh vacac gia trj dung cho mvc dfch thue. Hi san thue thu nh~p hoan Iq.i dLfQCghi nh?n cho tat ca cackhoan cMnh lech tq.m thai chju thue. Hi san thue thu nh?p hoan Iq.i chi dLfQCghi nh?n khi chac chantrong tLfdng lai se c6 IQi nhu?n tfnh thue d€ su dvng nhung chenh lech tq.m th@i dLfQCkhau tru nay.Thue thu nMp hoan Iq.i phai tra dLfQCghi nh?n cho tat ca cac khoan cMnh lech tq.m thai chLfa chjuthu8.

Gia trj ghi so cua tai san thue thu nh?p doanh nghiep hoan Iq.i dLfQCxem xet Iq.i vao ngay ket thucnam tai chfnh va se dLfQCghi giam den muc dam bao chac chan c6 du IQi nhu?n tfnh thue cho phepIQi fch cua mot phan ho?c toan bO tai san thue thu nh?p hoan Iq.i dLfQCsu dvng. Cac tai san thue thunMp doanh nghiep hoan Iq.i chLfa dLfQCghi nh?n trLfoc day dLfQCxem xet Iq.i vao ngay ket thUc namtai chfnh va dLfQCghi nh?n khi chac chan c6 du IQi nhu?n tfnh thue d€ c6 th€ su dvng cac tai santhue thu nh~p hoan Iq.i chLfa ghi nh?n nay.

Hi san thue thu nh~p hoan Iq.i va thue thu nh?p hoan Iq.i phai tra dLfQCxac djnh theo thue suat dl,(tfnh se ap dvng cho nam tai san dLfQCthu hoi hay nQ phai tra dLfQcthanh toan dl,(a tren cac muc thuesuat c6 hieu Il,(c tq.i ngay ket thuc nam tai chfnh. Thue thu nh?p hoan Iq.i dLfQCgHi nh?n trong BaD caoket qua hoq.t dong kinh doanh tru khi lien quan den cac khoan mvc dLfQCghi th~ng vao von chu sohuu khi d6 thue thu nh~p doanh nghiep se dLfQCghi th~ng vao von chu so huu.. I

18

Bao cao tai chfnh hQ'p nh~n

Cho 06 thane dau narn ket thuc ngay 30106/2014CONGTV CO PHAN DAv CAP D1~N VI~T NAM vA. CONGTV CON70-72 Nam Ky Khoi NghTa,Q.1, TP.HCMBAN THUYET MINH BAD CAD TAl CHfNH HOP NHAT(Th~ hi~n bang tien dong Vi~t Nam, nqoai tru tnrong hQp co ghi chu bang dong tien knac):

5. Thong tin bo' sung cho cac khoan rnuc trlnh bay tren Bang can do'i ke'toan hQ'pnhat

5.3. Tra tnlac cho ngU'O'ibanTra tnlac ngU'O'iban trong nU'ac

Tra tnmc cho nha cung cap nguyen v~t li~uTra truce cho nna cung cap thiet b], nha thauxay dlfng co ban

Tra truce cho nha cung cap dich v~ kh<icTra trU'ac ngU'O'iban nU'ac ngoai

Tra tnJoc cho nha cung cap nguyen v~t Ii~uTra tnJoc cho nha cung cap thiet bi, nha thauxay dlfng co ban

5.1 Tien va cac khoan tU'ang dU'ang tienTien m~t+ Tien m~t VND+ Tien m~t nqoal t~ - USDTien glti ngan hang+ Tien gui ngan hang - VND+ Tien gui ngan hang nqoal t~

USDEUR

5.2 Phai thu clla khach hangPhai thu khach hang - VNDPhai thu khach hang ~ USD

2,030 USD #

1,139,945,6831,096,703,351

43,242,332 2,029.68 USD #87,188,063,44155,815,462,55931,372,600,88231,368,797,044 126,177.51 USD #1,472,367.85 USD #

131.28 EUR# 3,803,838 130.91 EUIR#CQng 88,328,009,124

So' cuoi kY

CQng

511,653,473,650142,149,539,227653,803,012,877

12,788,634,1914,074,524,6434,654,729,831

4,059,379,7178,246,614,6527,886,144,807360,469,845

CQng 21,035,248,843•• I~'~

5.4 Cae khoan phai thu khaePhai thu c6 WcPhai thu bao hi~m xa hQi, bao hi~m y te, bao hiem thatnghi~p

Phai thu kh<ic

So euo'i ky155,000,000169,673,239

1,275,616,182CQng 1,600,289,421

19

Sci'dau nam988,974,246946,182,50242,791,744

75,872,589,10173,208,600,6462,663,988,4552,660,200,443

3,788,01276,861,563,347

So dau nam494,293,150,744118,050,7

OICH VU TTAI'CHIHH K

So dap Uj~EM6,287,56~

~~4,413,3"t~986,443,750

887,771,94911,126,127,7717,402,631,7713,723,496,000

17,413,690,105

So dau nam155,000,00032,780,996

77,083,005264,864,001

BaD CaD !iIi chlnh hQ'pnhatCho 06 thang dau narn ket tnuc ngay 30106/2014

CONG TY CO PHAN DAy cAp DI~N VI~T NAM vA CONG TY CON70-72 Nam Ky Khdi NghTa,Q,1, TP,HCMsAN THUYET MINH sAo cAo TAl CHfNH HOP NHAT(Th@'hien bang tien dong Vi~t Nam, nqoai tru tnJong hQp co ghi cnu bang dong tien khac).

5,5 011philng phai thu ngan han kh6 l1i1i So cutfi kyChi tiet dl! phOng phai thu ngan han cho cac khoan nQ phai thu qua han nhL1sau:Dl! phong phai thu qua han thanh toan dLfdi 1 narn (2,300,529,997)Dl! phong phai thu qua han thanh toan W 1 narn den dLfdi2 (10,017,164,167)narn

Dl! phong phai thu qua han thanh toan W 2 nam den dLfdi3narn

(2,248~898,768)

Dl! phbng phai thu qua han thanh toan tren 3 namCQng

(1,247,819,946)(15,814,412,878)

5.6 Hang ton khoNguyen li~u, V?t li~uCong cu dl)ng Cl)Chi phf san xuat kinh doanh dd dang

. TMnh ph~mHang hoa

So cuoi ky172,275,008,430

571,914,533143,002,828,975382,332,787,137

1,067,213,669CQng 699,249,752,744

Dl! phong giam gia hang ton khoGia trj thuan co th@'thl!C hi~n cua hang ton kho cuoi kY 699,249,752,744

5.7 Chi phftra tnt6'c ngan hc;lnChi phi lam pane Quang caoCong CI) dl)ng CI)

Phf su dl)ng hQtang, phi quan Iy khu cong nghi~pTien thue MtKhac

So cutfi kY1,182,394,3631,203,372,954919,835,085410,769,250329,178,996

CQng 4,045,550,648

5.8 Tai san ngan hc;lnkhacHi san thieu cho xu IyKy quy dl! thauKy quy md LlC thanh toanTQm ungKy quy the taxi

So cutfi ky31,230,991

3,488,357,5142,960,403,4002,334,083,692

5,000,000

CQng 8,819,075,597

20

se' l1au nam

(10,071,277,418)

(2,604,622,411)

(1,302,819,946)(13,978,719,775)

So l1au nam263,627,359,535

436,762,858

So l1au nam160,000;000671,183,362

253,680,4791,084,863,841

Str l1au nam68,520,991,001,797,580,7158,835,015,8601,712,487,0485,000,000.00

12,418,604,614

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Bao cao tal chfnh hQ'p nhat

Cho 06 thang dau narn ket tnuc ngay 30106/2014CONG TY CO PHAR- oAv CAP OleN VieT NAM vA CONG TV CON

70-72 Nam Ky Khdi NghTa, 0.1, TP.HCMBAN THUYET MINH sAo cAo TAl CHINH HOP NHAT(Th~ hien bang tien dong Viet Nam, ncoal tru tnlong hop co ghi chu bang dong tien khac).

5.10. Tang, giam tai san cil' dlnh v6 hlnh

chi tieu Quyen slt dl,mg Quyen Slt dlJng d~n Phan mem quan Iy Khac T5ng cQng .

dat lau dai {*} co thO'i han {**}Nguyen giaS6' tlau narn 3,125,000,000 50,991,285,959 1,124,776,940 55,241,062,899

Tang trong narnGiam trong nam

S6' cu6i kY 3,125,000,000 50,991,285,959 1,124,776,940 55,241,062,899

Gia tr] hao monS6' tlau narn 5,798,842,381 1,124,776,940 6,923,619,321

Tang trong narn 509,912,862 509,912,862

Giam trong nam

sO' cu6'i kY 6,308,755,243 1,124,776,940 7,433,532,183

Gia tr] con I~iSo dau narn 3,125,000,000 45,192,443,578 48,317,443,578

So cuoi kY 3,~ 25,000,000 44,682,530,716 47,807,530,716

(*) Quyen su dl,mg Mt lau dai La so 4B1 va 5B1 dL10ng2/9 phL10ngHoa CL10ngBac qu~n Hai GM.u Thanh pho oa Nang. :0"7~,;~

(**) Quyen su dl,mg dat tq_i70-72 Nam Ky Khdi NghTa, Ou~n 1, Thanh pho Ho Chf Minh, thai hq_nsu dvng 50 nam bat da~~'T~iJu~ngay 19/10/2007. Theo HQP dong vay so 542/2008/H8WITB8VN-CAOIVI ngay 15/8/2008 giUa Gong ~ Co phan Day cap dilt" KE'~Viet Nam va Tong cong ty ca phan Thiet bi dien Viet Nam, Cong ty dam bao khoan vay cLla hQp dong nay bang quyen~~N:o~dvng Mt tq_i 70-72 Nam Ky Khai NghTa, Qu~n 1, Thanh pho Ho Chf Minh. Tuy nhien, dL1Qcsl,J'dong Y cLla Tang cong ty~

phan Thiet bi di~n Vi~t Nam, quyen su dvng Mt tq_i70-72 Nam Ky Khai NghTa, Ou~n 1, Thanh pho HIDGhf Minh dL1Qcsu d~d¬ the chap cho hQp dong tfn dvng so 08/2010/H8TO-OTIC-TO ngay 20/5/2010 dL1Qck'} giUa Cong ty va Cong ty 8au tL1raichfnh Nha nL1oc.

5.11 Chi phf xay dlJ'ng cet ba n dO' dangDI,J'an nha may cap dien Tan Phil Trung+ Nhfl may cap cJi?nTan PM Trung+ Day chuye'n san xuat day cJi?nttl (**)May kie'm tra cap di~nDI,J'an may xoan 19 sQiDI,J'an may keo 8 dL10ng (*)Sua chua Ion tai san co dinh

S6' cu6i kY5,683,541,634506,727,634

5,176,814,000

7,518,832,61913,904,123,8001,299,540,013

S6' tlau nam5,176,814,000

5,176,814,0002,344,320,000

593,592,317CQng 28,406,038,066 8,114,726,317

(*) Tq_ithOi diem 30/06/2014, day chuyen san xuat day dien tu va he thOng may keD 8 dL10ngdL1Qcdl1a ve Gong ty TNHH MTVGadivi 80ng Nai lap d~t voi mvc dfch cho dan vi nay thus Iq_inhL1ngchL1aco thoa thu~n chfnh thuc.

5.12 Cac khoan dau hi tai chfnh dai h~n8au tL1 dai hq_nkhac(*)DI,J'phong giam gia dau tL1tai chfnh dai hq_n(**)

CQng

sil' cu6i kY10,135,707,611

(1,197,794,400)8,937,913,211

22-------

S6dau nam10,135,707,611(1,306,196,000)8,829,511,611

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CONG TV CO PHAN oAv cAp DI~N VI~T NAM vA CONGTV CON70-72 Nam Ky Khoi NghTa,0.1, TP.HCMsAN THUYETMINH sAo CAD TAl CH[NH HOP NHAT(Th€ hi~n bang tien dong Vi~t Narn, nqoai tnr tnlang hop c6 ghi chu bang dong tien khac).

BaD CaDUti chlnh hQ'pnh~ftCho 06 thang dau narn ket thuc nqay 30106/2014

•' . , kh· h'·(i) Chi tiet phan bo tien thue dat t~1cac u cong ng rep: IKhu cong nghi~p Gia tr] ban lIau Da phan b6 chi phf PMn b6 chi phf Da phan b6 chi Gia tr] con I~i cuo'i

luy ke lIifn lIau trong ky phf luy kif lIifn kYnam cuo'i kY

Hoa Cam- Da 9,621,388,631 1,101,264,255 97,890,156 1,199,154,r1 8,422,234,220NangTan PM Trung- Cu 39,122,181,969 2,861,080,000 425,921,000 3,287,001,rO 35,835,180,969ChiCadivi - Dong Nai 40,408,566,166 500,932,638 500,932,638 1,001,865,r6 39,406,700,890

CQng 89,152,136,766 4,463,276,893 -1,024,743,794 5,488,020,687 83,664,116,079I

5.14 Tai san thuif thu nh~p doanh nghi~p hoan lalChenh I~ch tam thai gam:+ Cac khoan chenh I~ch 19 gia chua thuc hi~n+ LQinhuan chua thuc hi~n cua hang ton kho+ LQinhuan chua thuc hi~n cua rai s~n co dinh

rai san thuif thu nh~p hoan I~i !Llo'ngung:+ Cac khoan chenh I~ch 19 gia chua thl/c hi~n+ LQi nhu~n chua thl/c hi~n cua hang ton kho+ LQinhu~n chua thl/c hi~n cua rai san co dinh

CQngUti san thUEfthu nh~p doanh nghi~p hoan I~i ------

s6 cuo'i ky

686,777,660

265,581,352

151,091,085

58,427,897209,518,982

5.15 Vay va nQ'ngan h~n- Vay ngan h~n

NH TMCP Xuat nhap kha'uVi~t Nam - SGD 1 (a)Ngan hang ngoC).ithudng VN Tp.HCM (b)Ngan hang HSSCT5ng cong ty c5 phan thiet bi di~n Vi~t Nam (c)Ngan hang Cong thudng Vi~t Nam - SGD 2 (d)Ngan hang Ouan dQi (e)Ngan hang CTSC (f)- Vay dai h~n lIifn h~n tra

NH TMCP Xuat nhap kha'uVi~t Nam - SGD 1- VND- USD (g)

Cong ty Dau tu tai chfnh Nha nUDc (h)

So' cu6i kY

129,212,299,535148,967,D44,894

°95,000,000,00064,134,000,96030,000,000,00062,203,000,000

518,009,7707,094,000,000

CQng 537,128,355,159

24

ss lIau nam

686,777,66018,620,615

151,091,084,096,53

S6 lIau nam

75,830,066;38573,897,428,90973,172,961,16395,000,000,000

107,241,260,6398,000,000,000

1,025,224,12414,188,000,000

448,354,941,220

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CONG TY CO PHAN DAY cAp DI~N VI~T NAM vA CONGTY CON70-72 Nam Ky KhOiNghTa,Q.1, TP.HCMBAN THUYETMINH BAo cAo TAl CHfNH HOPNHAT(Th~ hi~n bang tien dong Vi~t Nam, nqoal trir truong hop co ghi chu bang dong tien khac).

BaD CaDtai chfnh hQ'p nh~ftCho 06 thang dau narn ket thuc nuay 30106/2014

Muc dlch yay cLlacac hOPdong tren : b5 sung von luu dong(g): Vay theo hOPdong tin dunq so 2000-LAV-201000139 ngay 12/01/2010 (Xem thuyet minh 5.21)(h): Vay theo hOPdong so 08/2010/H8TD-DTTC-TD nqay 20/5/2010 (Xem thuyet minh 5.21)

5.16 Phai tra cho nguai banPhai tra nguai ban trong nUO'c

Phai tra cho nha cung cap nguyen v~t Ii~uPhai tra cho nha cung cap thiet b], nna thauxay dl/ng co ban

Phai tra cho nha cung cap djch v~Phai tra nguai ban nUO'cngoai

Phai tra cho nha cung cap nguyen v~t Ii~uPhai tra cho nha cung cap thiet b], nha thauxay dl/ng co ban

86 cutfi ky343,900,045,832339,794,753,452

2,346,362,785

1,758,929,59579,268,574,82277,272,095,8221,996,479,000

CQng 423,168,620,654

5.17 Nguoi mua tra tien tnrdcNguoi mua tra tien trudc - VNDNguoi mua tra tien trucJc- USD

s6 cutfi kY5,685,697,558

61,161,512CQng 5,746,859,070

5.18 Thue'va cac khoan phai nQp Nha nUO'cThue GTGTdau ra phai nopThue xuat nh~p khauThue thu nh~p doanh nghi~pThue thu nh~p ca nhan

s6 ky mlm

106,685,7689,129,895,913887,459,639

CQng 10,124,041,320

5.19 Chi phf phai traChi phi ban hang ( chi phi v?n chuy~n, ...)Chi phi quan Iy doanh nghi~p (thue kho, phi bao v~,..)LaJ kY quy va chie't khau thanh toanChiet khau thuong mQiChi phi khac ( tien an giO'aca, dua rudc cong nhan)Chi phi sua chuaKMc

stf cutfi kY4,224,397,898200,723,000

3,280,730,23357,879,372,488

985,105,91226,140,54746,765,277

CQng 66,643,235,355

27

stf lIau nam328,040,434,391321,579,092,246

5,511,578,726

949,763,419

1,504,182,28,149,924,859,654,107,135

Stf lIau nam

521,806,23813,098,032,585

980,804,09614,600,642,919

S6IIau nam3,843,297,325184,698,101

3,483,888,18755,404,623,926

875,118,87319,930,000.00

37,738,15163,849,294,563

CONG TY CO PHAN DAy CAP meN VieT NAM vA CONG TY CON70-72 Nam Ky Khi'JiNghTa,0.1, TP.HCMBAN THUYETMINH BAo cAo TAl CHINH HOPNHAT(Th~ hien bang tien dong Viet Nam, ng09i tru tnlang hQpco ghi chu bang dong tien khac).

Bao cao tai chfnh hQ'p nha'tCho 06 thang dau narn ket thuc ngay 30106/2014

CQng 52,424,657,070(a) Vay theo hop dong tfn d~ng so 2000-LAV-201000139 ngay 12/01/2010 :+ H9n muc yay : 4.300.000.000 dong ho~c ng09i te tL1angdL1ang+ Thai h?n yay : 60 thang k~ W ngay giai ngan dau tien+ Lai suat : theo tUng Ian giai ngan+ M~c dfch yay : Dau tL1mua may t?O h9t PVC+ Hlnh thUc bao dam tien yay: rai san hlnh tMnh W von yay la may t90 h?t PVC co nguyen gia la 6.285.035.393 d.

(b) Vay theo hQpdong so 08/201 O/HDTO-OTIC-TO ngay 20/5/2010:+ H?n muc yay : 85.132.689.000 dong+ Thai h?n yay : 84 thang k~ W ngay giai ngan dau tien+ Lai suat : theo tUng Ian giai ngan .+ M~c dfch yay : Dau tL1xay dl,1ngmdi nha may san xuat cap ngam trung the va h9 the. i+ Hlnh thuc bao dam tien yay : Ouyen su d~ng Mt va quyen si'Jhuu tai san tren dat t9i 70-72 Nam Ky Khi'JiNghTava motphan tai san hlnh tMnh W von yay (gam he thong thiet bi chfnh va thie't bi ph~ trQ).

(c) Vay theo hQpdong tfn d~ng so 0294/KH/13NH:+ H9n muc yay : 10.000.000.000+ Thai h?n yay : 12 thang k~ W ngay giai ngan dau tien+ Uii suat : theo Wng Ian giai ngan+ M~c dfch yay : Dau tL1mua may keo 8 dL1ang+ Hlnh thuc bao dam tien yay: rai san hlnh tMnh W von yay la may keo 8 dL1angco nguyen gia theo dl,f toan la18.342.500.000 dong;

5.20 Cae khoan phai tra, phai nQp ngan han khacNMn ky quy, ky CL1Qcngan hanKinh phf cong deanBHXH, BHYT, Bao hiem that nghiepCac khoan khac- Phai tra c6 tuc cho c6 dong- Phai tra lai yay- Phai tra chi phf dau tL1xay dl,1ng- Cac khoan khac

So euifi kY237,310,928,675

90,410,98065,609,561

9,138,287,1703,614,680,3502,790,324,801

2,733,282,019CQng 246,605,236,386

5.21 Vay va nrt dfli hanNH TMCP Xuat nnap kh~u Viet Nam (a) 12,174.00 usa #

SCI' euoi kY259,367,070 12,174.00 usa #

Cong ty Dau tL1Tal chfnh NM nL1dc(b)Ngan hang TMCP Ngo<;liThL1ang(C) .'

42,568,689,0009,596,601,000

28

Sir dau nam306,497,885,70075,703,000.00

39,259,5425,810,116,1881,577,952,9002,921,030,583358,472,935952,659,770

312,422,964,430

Sir dau nam

256,6~8f;'1;'~

'dOHHHI'"H~42,568,68~ij~ Til

. : C"H(HH ICI'VA MIIM TO,

42,825,35~11IiNAAr <::::::::.....,~

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CONG TV CO PHAN oAv cAp f)I~N VI~T NAM vA CONG TV CON70 72 Nam Ky Khoi NghTa Q 1 TP HCM

BaD CaD tai ehinh hr,1pnnatCho 06 thang dau narn ket thuc ngay 30/06/2014- , . ,

BAN THUYET MINH BAa cAo TAl CHfNH HOP NHAT(Thg hien bang tien dong Viet Nam, nqoai tru tnJong hQp e6 ghi chu bang dong tien khac).

Chi tiet vifn dau til cua chu sO' huu

Chi tieu 06 thang dau nam nay 06 thcingl dau nam trllacT6ng so Von c6 phan T(l'ng so Virn c6 phan thllO'ng

thllO'ng

-Von dau tu cua T6ng Cong ty CP 187,218,240,000 187,218,240,000 152,576,610,000 152,576,610,000Thiet bi dien Viet Nam-Von g6p cua e6 dong khac 100,781,760,000 100,781,760,000 97,023,310,000 97,023,310,000

288,000,000,000 288,000,000,000 249,599,920,000 249,599,920,000

Cong ty khOng phat hanh trai phieu.

Cac giao dich ve von vai cac chu sO' huu va phan phoi c6 tuc, lr,1i nhuan :Von dau til cua chu so huu 06 thang dau nam 06 thanq dau nam

nayVon g6p dau kyVon g6p tang trong kyVon g6p giam trong kyVon g6p euoi kyc6 tuc, lr,1inhu~n da chia

c6 phie'u :

288,000,000,000

288,000,000,00086,400,000,000

06 thang dau namnay

So 1L10nge6 phieu dL10ephep pMt hanhSo 1L10nge6 phieu da dL10ephat hanh va g6p von day du

28.800.000 e6 phan28.800.000 e6 phan

+ c6 phieu thL10ng+ c6 phieu LlU dai

So 1L10nge6 phieu dL10emua l<;Ii+ c6 phieu thL10ng+ c6 phieu LlU dai

So 1L10nge6 phieu dang ILlU hanh+ c6 phieu thL10ng+ c6 phieu LlU dai

- M~nh gia c6 phan : 10.000 d/c6 phan6. Thong tin b6 sung cho cac khoan ml}C trlnh bay tren Ket qua hOi)t dQng kinh doanh hQ'p nhat

28.800.000 e6 phan

28.800.000 e6 phan28.800.000 e6 phan

6.1. Ooanh thu ban hang va cung cifp dich VI} 06 thang dau namnay

Doanh thu ban thanh pham (*)Doanh thu ban v~t tL1Doanh thu gia eong san xuatDoanh thu dieh VI)

Doanh thu khae

2,618,757,246,410607,110,537,794

2,749,303,8001,368,293,7394,123,613,825

CQng 3,234,108,995,568

31

trllac249,599,920,000

.~01.172'"~

249,599,92~~~lluH124,959,996',.110VA

:HH KE'T(J06 thcing dalJ(~.nnA~

tM~M24.959.992 e6 p~24.959.992 c6 phan

24.959.992 e6 phan

24.959.992 e6 phan24.959.992 c6 phan

06 thcing dau namtnJ'ac

Bao can Uli ehlnh hQ'p nhatCho 06 thanq dau narn ket thuc ngay 30/06/2014

CONG TY CO PHAN DAY cAp DIEN VIET NAM vA CONG TY CON70-72 Nam Ky Khai NghTa,Q.1, TP.HCMBAN THUYET MINH BAo cAo TAl CHINH HOP NHAT(The hi~n bang Mn dong Vi~t Nam, ncoai tru tnJong helPco ghi chu bang dong tien khac).

(*) Doanh thu ban thanh pham 06 thang dau narn tnJac la doanh thu da tru chlet khau thl10ng mal,6.2. Cae khnan giam tru doanh thu 06 thanq dau nam

nayChiet khau thl10ng mal (*) 303,968,952,079

3,657,329,711Hang ban bi tra laiCt}ng 307,626,281,790

06 thang dau narnmrdc

(*) Nam 2013, phan msrn ke toan cua Cong ty khOng theo d6i duoc chiet khau thllong rnai thanh chi tieu rieng rna dllQCgiam tnr true tlep VaGchi tieu doanh thu ban hang;

6.3. Doanh thu thuan ve ban hang va eung eifpdlch VI.!

Doanh thu ban thanh pham (*)Doanh thu ban v~t tllDoanh thu gia cong san xuatDoanh thu dich VI,JDoanh thu khac

06 thang dau namnay

2,311,130,964,620607,110,537,794

2,749,303,8001,368,293,7394,123,613,825

2,926,482,713,778

06 thang dau namnay

2,142,354,314,604596,728,585,049

1,660,025,4694,077,506,647

2,744,820,431,769

06 thang dau namnay

313,560,5431,321,750,000490,469,814

1,875,282,350

4,001,062,707

06 thang dau namnay

16,289,984,8199,170,459,7802,898,046,909670,663,993

(108,401,600)79,000

28,920,832,901

32

Ct}ng

6.4. Gla virn hang ban

Gia von thanh phamGia von ban v~t tllGia von gia cong san xuatGia von khac

Ct}ng

6.5. Doanh thu hOCJtdt}ng tai ehlnh

Lai tien gai, tien cho vayLai c6 Wc, Ieli nhu~n dllelCchiaLai chElnh I~ch tY gia da thl,fc hi~nLai chenh I~ch tY gia chlla thl,fc hi~nKhac

Ct}ng

6.6. Chi phi tai ehlnh

Chi phi lai vayChi phi lai nh~n ky quy dam bao thanh toanChie't khau thanh toanLa chenh I~ch tY gia da thl,fc hi~nDI,f phongl (Hoan nh~p) giam gia chung khoan ngan h~nKhcic

C(1ng

06 thang dau namtnJ'Ge

06 thang dau namtnJ'Ge

06 thang dau namtnJ'Ge

----------

aae can tai chinh hQ'p nhatCho 06 thang dau narn ket thuc ngay 30/06/2014

CONG TY CO PHAN DAY cAp BIEN VIET NAM vA CONG TY CON70-72 Nam Ky Khdi NghTa, Q.1, TP.HCMBAN THUYET MINH BAD CAD TAl CHINH HOP NHAT(Th€ hi~n bang tien dong Vi~t Nam, nuoai tru tnIong hc;iPc6 ghi chu bang dong tien khac).

6.7. Chi phi ban hang

. Chi phi nhan vienChi phi v~t Ii~uChi phi dl,mg CI,J do dung van phongChi phi khii'u hao tai san co dinhChi phi bao hanhChi phi dlch vu mua ngoaiChi phi bang tien khac

CQng

6.8. Chi phi quan Iy doanh nghi~p

Chi phi nhan vienChi phi v~t Ii~uChi phi dl,JngCI,J do dung van phOngChi phf khau hao tai san co dinhThue, phi, I~ phiChi phi dl,( phongChi phi dich vu mua nqoaiChi phi dC,lihoi cO dongChi phi bang tien khac

CQng

6.9. Thu nh~p khac

Thu tU thanh Iy tai san, phe li~uThu lai no qua han, phat hcp dongKhoan tien duc;ichO trc;i lai suat W Cong ty dau tu tai chinhNha nUDc

Khoan thue nMp khau c6 quy1ft dinh khOng phai nopThu nh~p khclc

CQng6.10. Chi phi khac

Bi phC.ltthue, truy nop thueKhac

CQng

06 thang dau namnay

2,241,591,05382,885,59042,545,27026,740,008

12,861,982,66816,264,796,87731,520,541,466

06 thang dau namnay

24,657,169,336501,448,430839,176,433

1,964,029,17488,742,740

1,835,693,1035,118,632,98847,000,000.0010,802,391,93045,854,284,134

06 thang dau namnay

38,000,00027,430,623

1,329,380,067

161,534,8679,498,675

1,565,844,23206 thang dau nam

nay

41,286,38441,286,384

33

06 thang dau namtrtrde

06 thang dau namtrlJ'oc

06 thang dau namtrlJ'oc

06 thang dau namtrlJ'oc

BaD cao tai chlnh hl1p nnatCho 06 thcing dau narn ket thuc ngay 30106/2014

CONG TY CO PHAN DAy cAp f)1~N VI~T NAM vA CONG TY CON70-72 Nam Ky Khoi NghTa,0.1, TP.HCMBAN THUYET MINH BAa cAo TAl CHINH HOP NHAT(Th~ hi~n bang tien dong Vi~t Nam, ncoai tru trLfong hop c6 ghi chu bang dong tien khac).

6.11. Chi phi san xuift kinh doanh theo yeu ui'

Chi phi nguyen Ii~u v~t Ii~uChi phi nhan congChi phi khau hao tai san co dinhChi phi dlch VI,! mua ngoaiChi phi khac bang tien

CQng

6.12. Chi phi thue thu nh~p doanh nghi~p hi~n nann

T6ng Il1i nhu~n ke tean tnrdc thutfCac khoan dieu chinh tang hoac giam l(1i nhuan ke' toanM xac dinh l(1i nhuan chiu thue thu nhap doanh nghi~p

Chenh lech vTnhvien: Tang (+), Giam (-)Chenh I~ch tarn thoi : Tang (+), Giam (-)T6ng thu nh~p chiu thutf u'ac tinhThu nh~p mien thutfThu nh~p tinh thutfThue suat thue thu nh~p doanh nghi~pThue thu nh~p doanh nghi~p phai nop LfdctfnhChi phi thue' thu nh~p doanh nghi~p hi~n hanh Lfdctinh

06 thang l1au namnay

2,933,779,783,14163,292,840,89419,006,029,75523,112,840,84037,470,411,405

3,076,661,906,035

06 thcing l1au namnay

80,892,244,063(173,103,108)

153,584(173,256,692)

80,719,140,955(1,321,750,000)79,397,390,955

22%17,467,426,01017,467,426,010

06 thang l1au namtnrdc

06 thang l1au namtru'ac

-=--:--=::::::0117<9.~HHI~itHWIvu nl V

.fNH KE'l~tlOI:iA NA~-:-.c

Ouyet toan thue cua Cong ty se chiu si,J'ki~m tra cua co quan thue. Do vi~c ap dl,!ng lu~t va cao quy dinh ve thue doi vdinhieu 10Qigiao dich khac nhau c6 th~ dLf(1Cgiai thich theo nhieu cach khac nhau, so thue dLf(1C1rlnh bay tren Sao cao taichinh 06 tMng dau nam 2014 c6 th~ bi thay d5i theo quye't dinh cua co quan thue.

6.13.Lai cl1 ban tren c6 phie'u

L(1inhu~n sau thue thu nMp doanh nghi~pSo c5 phieu blnh quan luu hanhUii cl1 ban tren c6 phie'u

7. Cong cy tai chfnh7.1. Gia tri hl1p Iy cua tai san va nl1 phai tra tai chlnhrai san tai chfnhTien va cac khoan tLfong dLfong tienCae khoan dau tLf nam giO'den ngay dao hQnCac khoan dau tLf san sang d¬ banPhai thu khach hangCac khoan phai thu khac

CQng

06 thang l1au namnay

63,448,959,66928,800,000

2,203

So cuoi ky88,328,009,124

8,937,913,211653,803,012,87720,657,619,245

771,726,554,457

34

- - - ----------------

06 thang l1au namtru'ac

So l1au nam76,861,563,347

8,829,511,611612,343,923,25423,503,887,658

721,538,885,870

CONG TY CO PHAN DAy cAp DI~N VI~T NAM vA CONG TY CON70-72 Nam Ky Khai NghTa, 0.1, TP.HCMBAN THUYET MINH BAa cAo TAl CHfNH HOP NHAT(Th€ hi~n bang Mn dong Vi~t Nam, nqoai tru truong h(,1pc6 ghi chu bang dong tien khac).

BaD CaD tai chlnh hQ'pnh~ftCho 06 thang dau narn ket thuc ngay 30106/2014

NQ'phal Ira lai chlnh sO' cutfi kY S6dau namPhai tra cho nguoi ban 423,168,620,654 328,040,434,391Vay va no ngan han, dai han 589,553,012,229 491,180,294,662Phai tra nguoi lao dong 19,874,408,991 30,011,818,599Chi phf phai tra 66,643,235,355 63,849,294,563Cac khoan phai tra khac 249,309,271,405 315,126,999,449

Cong 1,348,548,548,634 1,228,208,841,664

Gia tr] hop Iy cua cac tal san tai chfnh va no phai tra tai chfnh ducc phan anh theo gia tr] ma eong cu tai chfnh c6 thedU(,1e chuy€n dOi trong mot giao dich hi~n tal giO'a cac ben c6 day du hi€u biet, mong muon giao dich, trong mot giao diehtrao dOi ngang gia.Cong ty chua danh gia gia tr] hcp Iy cua tai san tai chfnh va cong n(,1tai chfnh t<;lingay ket thuc ~ien do kef toan do ThOngtu 210/2009ITT -BTC ngay 06 thang 11 nam 2009 cOng nhu cac quy dinh hi~n hanh chua e6 nhITng huong dan c~ the vevi~e xac dinh gia tri h(,1pIy ella cae tai san tai chfnh va cong n(,1tai ehfnh. ThOng tu 210/2009/H -BTC yeu cau ap d~ngchu~n ml,(C Bao cao tai chfnh quae te ve vi~c trlnh bay Bao cao tai ehfnh va thuyet minh thong tin doi voi cong c~ tai ehfnhnhung khOng dua ra huong dan Wong duong cho vi~e danh gia va ghi nh?n cong c~ tai chfnh bao gom ca ap d~ng gia trih(1p Iy, nham phD h(,1pvoi chu~n ml,(C Bao eao tai ehfnh quae teo.

::~ ~:~ :~;n~h~nahy~~~~at~~n:€I~a~al~. cac khoan dau tu dai h<;lnclla Cong ty va Cong ty chua e6 dl1 dinh nao M ban eaG~\

7.2. Tai san dam baD I

*riJi san the' chap cho ddn vi khac l IGong ty dang the cha'p Ouyen su d~ng Mt t<;li70-72 Nam Ky Khai NghTa, N(,1phai thu va Hang ton kho, may t<;lOh<;lt~va mot so tai san (thie't bi chfnh va thiet bi ph~ tr(,1)du(,1C hlnh thanh W dl,( an Nha may san xuat (lap ngam trung the va h<;lthe t<;liTan Phu Trung, Tp. HGM (Xem thuyet minh 5.15 va 5.21)Vi~c the' chap bang N(,1phai thu va hang ton kho du(,1c quy dinh chung trong h(,1pdong tin d~ng ma khong xac dinh c~ thekhoan n(,1phai thu cOng nhu hang ton kho nao du(,1C the chap;riJi san nhin the' chap cua ddn vi khacCong ty khong nam giO' tai san dam bao nao cua don vi khac VaG ngay 30 thang 06 nam 2014 va ngay 31 thang 12 nam2013.

7.3. RiB ro Ifn dlJngRui ro tin d~ng la rui ro ma mot ben tham gia trong h(,1pdong khong c6 kha nang thl,(c hi~n du(,1C nghTa v~ cua mlnh danden tOn that ve tai chfnh eho Gong ty.Gong ty c6 cac rui ro tin d~ng W cac hO<;ltdong kinh doanh (chu yeu doi voi cac khoan phai thu Rhach hang) va hO<;ltdongtai chfnh (tien gUi ngan hang).

Phai Ihu khach hangGong ty giam thieu rui ro tin d~ng bang nhieu bi~n phap khac nhau tDy theo nh6m doi tU(,1ngkhach hang. G~ th€:+ 80i vdi khach hang la cac d<;li Iy, Cong ty yeu cau d<;li Iy thl,(C hi~n ky quy tuong ung voi gi~ tri hang chua thanh toan(cac d<;liIy S8 du(,1c huang lai ky quy thanh toan) ho~c du(,1c ngan hang e6 uy tin bao lanh than toano M~c khac, Gong tycOng xay dl,(ng du(,1C m<;lng ludi khach hang la cac d<;liIy tren khap ca nudc nen rui ro tin d~ng KhOng t~p trung vaG khaehhang nhat dinh.

35

CONG TV CO PHAN oAv cAp lJl~N VI~T NAM vA CONG TV CON70-72 Nam Ky Khdi NghTa,Q.1, TP.HCMBAN THUYET MINH BAa cAo TAl CHfNH HOP NHAT(The hi~n bang tien dong Vi~t Nam, nqoal tru tnlang hOp e6 ghi ehu bang dong tien khac).

Ba 0 ca 0 tfli chfnh hOp nhatCho 06 thang dau narn ket thuc nqay 30/06/2014

+ 86i vdi khaeh hang nude nqoai, Cong ty ehu yeu ban hang theo phL10ngthuc thanh toan L/C nelil S8 giam thieu den rnucthap nha't rui ro Un dl,mg.

. + Mot sO' trL1ang hOP khac S8 do Ban Tong Giarn d6e cua Cong ty xem xet, danh gia kha nanb thanh toan' tUng khachhang e~ the M giam thieu rui ro tln d~ng.

7.4. Riii ro thanh khoanRui ro thanh khoan la rui ro Cong ty g~p kh6 khan khi thuc hi~n nghTaW ta: ehinh do thieu tien.Cong ty quan Iy rui ro thanh khoan thong qua vi~e duy trl mot 1L10ngtien va cac khoan Wong dL10ngtien phu hOp va caekhoan vay d mue ma Tong giam d6e eho la du de dap ung nhu eau ho~t dong eua Cong ty nham Qiam thieu anh hL1dngeuanhung bien dong ve luang tien.

Cong ty eho rang mue do t~p trung rui ro d6i vdi vi~e tra no la thap. Cong ty e6 kha nang thanh toan cae khoan no denh~n tU dong tien thu dL10etU ho~t dong kinh doanh va tien thu tU cae tai san tai ehinh dao h~n.

Thai h~n thanh toan eua cae khoan no phai tra tai ehinh dl,fa tren cae khoan thanh toan dl,f kien theo hOp dong ehL1adL10eehiet khau nhL1sau:

Sll' cuoi kYPhai tra eho ngL1aibanVay va noPhai tra eho ngL1ailao dongChi phi phai traCae khoan phai tra khaeCOng

Til 01 nam trO' Tren 01 nam den Tren 05 ",1m Cl)ng-' 05 namxuong

423,168,620,654537,128,355,159 52,424,657,07019,874,408,99166,643,235,355 66,643,235,355

249,309,271,405 249,309,271,4051,296,123,891,564 52,424,657,070 1,348,548,548,634

Sll' dau namPhai tra eho ngL1aibanVay va noPhai tra eho ngL1ailao dongChi phi phai traCae khoan phai tra khaeCOng

328,040,434,391448,354,941,22030,011,818,59963,849,294,563

315,126,999,449

42,825,353,442328,040,434,391491,180,294,66230,011,818,59963,849,294,563

315,126,999,4491,185,383,488,222 42,825,353,442 1,228,208,841,664

7.5. Rii i ro th! tntongRui ro thi trL1ang la rui ro ma gia tri hOp Iy ho~e cac luang tien trong tL10nglai cua cong c~ tai chfnh S8 bien dong theonhung thay doi cua gia thi twang. Rui ro thi trL1angbao gam 3 10Q,i:rui ro ngoQ,it~, rui ro lai suat va rui ro ve gia khac.

36

CONG TV CO PHAN DAv cAp ElleN VieT NAM vA CONG TV CON70-72 Nam Ky Khai NghTa,Q.1, TP.HGMBAN THUYET MINH BAa GAo TAl GHfNH HOP NHAT(The hi~n bang tien dang Vi~t Nam, ngo<;litru tnJong hop c6 ghi chu bang dang tien khac).

BaD CaD tai chinh hQ'pnh~nGho 06 thang dau narn 'et thuc ngay 30106/2014

Rili (0 ngoqi tqRui ro ncoai t~ la rui ro rna gia tr] hop Iy ho~c cac luang tien trong tU'ong lai cua cong cu tai chfnh se bien dong theonhung thay dBi cua ty gia hoi doa! Gong ty thU'ong xuyen theo d5i su thay dBi cua ty gia hoi deal can doi thu chi nqoa: t~d¬ han che rui ro ngo<;lit~.

Rili (0 fai sualRui ro lai suat la rui ro rna gia tr] hOp Iy ho~c cac luang tien trong tU'ong lai cua cong cu tai chfnh se bien dong theo nhungthay dBi cua lai suat thi trU'ong.

Rui ro lai suat cua Gong ty chu yeu lien quan den tien, cac khoan tien ngan h<;lnva dai h<;ln.Gong ty quan Iy rui ro lai suat bang cach phan tfch tlnh hlnh thi trU'ong d¬ c6 dU'Occac lai sua c6 IOi nhat va van namtrong gioi h<;lnquan Iy rui ro cua mlnh.

Rili (0 ve'gia khcicRui ro ve gia khac la rui ro ma gia tri hOp Iy ho~c cac luang tien trong tU'ong lai cua cong Cl) tai chfnh se bien dong theonhung thay dBi cua gia thi trU'ong ngoai thay dBi cua lai suat va tY gia hoi doaL

.8. Nhilng thong tin kMc )OlI1~p

81 G· d' h .. , b~ I'~ cONOTV'".. lao !C VO'lcae en len quan IHHlflfHWGiao dich vui cae thanh vien quan Iy' chi'! cho't va cae ca nhan co lien quan ,vV T~,~

. :I~IH Kr: 1Gac thanh vien quan 1'1 ehu chot va cac ca nhan c6 lien quan gam: cac tMnh vien Hoi dong quan tri, Ban kiem soat, Ban TOlqliMTOI

, ,giam doc va cae thanh vien m~t thiet trong gia dlnh cac ca nhan nay. IIA NAlt:

~crp.HOThu nh~p cua cac thanh vien quan 1'1 chu chot nhlf sau: ~~06 thang IIau m1m

nayTien Ilfdng, tien thlfang cua Ban Tong Giam doc va Ke'toantrU'ang;Thu lao eua HOidang quan trj, ban kiem soat, thlf kY HOidang quan tri;

2,476,660,938

377,100,000

Ct.)ng 2,853,760,938

Giao djch vui cae ben lien quan khcicBen lien quan voi Gong ty gam:Ben lien quan Moi quan h~Tong cong ty co phan Thie't bi dienGong ty co phan Khf Cl) dien I -VINAKIPGong ty Day dong Viet Nam - GFT

Gong ty m~G6 cung cong ty m~

Gong ty lien doanh cua cong ty m~

37

06 thcing IIau namtntac

IBaol CaD tai chfnh hQp nhat

Cho 06 thang dau nam ket thuc ngay 30106/2014CONG TY CO PHAN DAY cAp DI~N VI~T NAM vA CONG TY CON70-72 Nam Ky Kh(ji NghTa,Q.1, TP.HCMBAN THUYET MINH BAo cAo TAl CHINH HOP NHAT(Th€ hi~n bang tien dong Vi~t Nam, nqoai tru tnJong hop c6 ghi chu bang dong tien khac).

NQi dung cong nQ' So cuoi ky Solfau namPhai tra tien mua 122,831,838,994 122,111,317,545nguyen v~t li~u;

Phai tra lai yay; 1,425,000,000 1,662,500,000Phai tra tien yay; 95,000,000,000 95,000,000,000Phai tra tien mua 1,496,962,500nguyen v~t li~u;Phai tra tien mua 17,478,988,771nguyen v~t li~u;

Trang narn, Gong ty c6 cac giao dich voi cac ben lien quan nhu sau:Ben lien quan NQi dung giao dleh 06 thang lfau narn

nayTong cong ty co phan Thiet bi di~n Mua nguyen v~t Ii~u;Vi~t Nam Thanh toan tien mua

nguyen v~t li~u;Lai yay phat sinh

312,997,760,550312,277,239,101

3,087,500,000trang narn:

Tra lai yay; 3,325,000,000

Cong ty co phan Khf CI,J di~n I - Mua nguyen v~t Ii~u;VINAKIP Thanh toan tien mua

nguyen v~t li~u;Phal thu tien bannguyen v~t li~u;8a thu tien bannguyen v~t li~u;

1,819,950,000322,987,500

322,987,500

322,987,500

Gong ty Day dong Vi~t Narn - GFT Mua nguyen vat Ii~u;Thanh toan tien muanguyen v~t li~u;

104,614,637,305104,641,671,295

TQi ngay ket thuc kY ke'toan (30/06/2014), cong n(1voi Ben lien quan nhu sau:Ben lien quanTong cong ty co phan Thie't bi di~nVi~t Nam

Gong ty co phan Khf CI,J di~n I -VINAKIPGong ty Day dong Vi~t Nam - GFT

38

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ICONG TY CO PHAN DAY cAp D1~N VI~T NAM vA CONG TY CON70-72 Nam Ky Khoi NghTa, Qu~n 1, Tp. Ho Chf MinhBAN THUYET MINH BAa cAo TAl CHINH HOP NHAT(Th~ hi~n bang tien dong Vi~t Nam, nqoai tru tnfang hOp c6 ghi chn bang dong tien khac).

Bao eao tai ehfnh hQ'p nh~nCho 06 tMng dau narn ket thuc nqay 30106/2014

8.3. Cae su ki~n sau ngay kElt thuc ky kEf toan 06 thang l1au nam 2014Sau ngay ket thuc ky ke toan 06 th~ng dau narn 2014 den ngay I~p Bao cao tal chfnh khOng c6 su ki~n bat thLfangnao xay ra.

8.4. Sf) li~u so sanh

So'li~u so sanh tren Bang can do'i ke toan la so' li~u tran Bao cao ta: chfnh hOP nhat cho narn ta: chfnh ket thuc ngay31 tMng 12 narn 2013 da dLfOCki~m toan: ITQi thai di~m 30/6/2013, Cong ty khong thuQc do'i tLfong phai I~p bao cao tai chfnh hOP nhat VI tQi thai diem nay,Cong ty con la 80ng Nai moi dLfOCthanh I~p va dang ky kinh doanh ngay 11/6/2013. VI v~y, khong c6 so' li~u so

I

sanh tren Bao cao ket qua hoQt dong kinh doanh hOP nhat va Bao cao ILfUchuy~n tien t~ hOp n at.Tp.HO Chf Minh, ngay 25 thang 08 nam 2014

)tL---­vii HITU LUY~N

Ngl1ai I~p bi~u KEf toan trl10ng

NGO HONG NGA

41