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Ban Giam d6c Cong ty C6 phan Thirc pham Hiru Nghi (goi tit Ia "Cong ty") trinh bay Bao cao nay cung voiBao cao tai 4inh da duoc kiern toan cua Cong ty cho nam tai chinh kSt thuc ngay 31 thang 12 nam 2015.

nor DONG QUAN TRJ VA BAN GIA.M DOC

Cac thanh vien cua H9i d6ng quan tri va Ban Giiim d6c da di~u hanh Cong ty trong nam tai chinh va dSn ngayI~pBao cao day g6m:

HQi dang quan tr]Ba Quach Kim AnhOng Trinh Trung HiSuOng Nguyen Trong LacBa ts Thi Lap AnhOng Nguyen Chi Nhan

CM tich (miSn nhiem ngay 20104/2015)CM tich (b6 nhiem ngay 20104/2015)Uy vienUy vien (b6 nhiem ngay 20104/2015)Uy vien (b6 nhiem ngay 20104/2015)

IBan Giam dBcOng Trinh Tnung HiSuGng NguySn Nam HaiGng Le Van HoangBa Le Thi Lan Anh

T6ng Giam d6cPho T6ng Giam d6cPM T6ng Giam d6cPM T6ng Giam d6c

TRAcH NHltM CVA BAN GIA.M DOC

Ban Giiim d&cCong ty chiu trach nhi~m I~p Bao cao tai chinh phan anh m9t cach trung thlJc va hgp Iy tinhhinh tai chinh cling nhu kSt qua ho?t d9ng kinh doanh va tinh hinh lUll chuy俉n ti~n t~ cua Cong ty trong nam.Trong vi~c I~p cac Bao cao tai chinh nay, Ban Giam d6c dugc yeu du phiii:

Tuan thu chufin mlJc kS toan Vi~t Nam, chS d9 kS toan doanh nghi~p va cac quy dinh phap Iy co lien quandSn vi~c I~pva trinh bay bao cao tai chinh;LlJa chQn cac chinh sach kS toan truch hgp va ap d\lng cac chinh sach do m9t cach nh§.tquan;£)ua ra c~c xet doan va u6c tinh m9t cach hgp Iy va th~n trQng;Neu ro cac nguyen tic kS toan thich hgp co dugc tuan thu hay khong, co nhiing ap d\lng sai I~ch trQngySudn dugc cong b6 va giai thfch trong bao cao tai chinh hay khong;ThiSt I~J va ap d\lng ki俉m soat n9i b9 m9t cach hfru hi~u cho m\lc dich I~p va trinh bay bao cao tai chinhhgp Iy nhim h?n chS rui ro va gian I~; vaL~p bao cao tai chinh tren co sO'ho?t d9ng lien tl}c.

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IBan Giam d6c Cong ty chiu trach nhi~m dam bao rkg s6 kS toan dugc ghi ch6p m9t cach phU hgp d俉 phananh hgp 1.9'tinh hinh tai chfnh cua Cong ty 6 b§.tky thai diem nao va dam bao ring bao cao tai chfnh tuan tMcac chuk rr1IJC kS toan Vi~t Nam, ChS d9 kS toan doanh nghi~p va cac quy dinh phap Iy co lien quan t6i vi~cI~p va trinh bay bao cao tai chinh. Ban Giiim d6c cling chiu trach nhi~m dam bao an toan cho tai san cua Congty va vi v~y ~hlJchi~n cac bi~n phap thich hgp d俉 ngan ch~n va phM hi~n cac hanh vi gian I~n va sai ph?illkhac.

NGPtlCPU~""AI

2

anvietCertified Public Accountants

Cong ty TNHH Kiem toan An Vi~tlang 12, loa nha 167 Bui Thi xuan, quan Hai Ba Trunq, Ha NOiW www.anvielcpa.com T (84-4) 6278 2904E anviel@anvielcpa.com F (84-4) 6278 2905

s6: 65/..20161BC1T-AVI-TC1

Kinh giii: Cac e6 dongH{>id6ng quan tr] va Ban Ciam d6eCong ty C6 phin Thirc pham Hfru Ngh]

BAo cAo KIEM TOAN D<)C ,L~P

Chung toi dil kiem toan Bao cao tai chinh kern theo cua Cong ty c6 phan Thirc pham Htru Nghi (goi t~t la "Congty") diroc I~p ngay 28/03/2016 ill trang 04 d~n trang 32, bao g6m Bang Can dbi k~ toan tai ngay 31 thang 12 nam2015, Bao cao K俉t qua hoat dong kinh doanh, Bao cao LU'Uchuyen ti~n t~ cho nam tai chinh k俉t thuc cling ngay vaban Thuyet minh Bao cao tai chinh.

Traeh nhiem eiiaiBan Giam d6eBan Giam abc Cong ty chiu trach nhiem v~ viec I~pva trinh bay trung thuc va hop Iy bao cao tai chinh ctia Cong tytheo Chu§.nm\l'c ~~ toan Vi~t Nam, Ch~ do k~ toan doanh nghi~p va cac quy dinh phap Iy co lien quan d~n vi~c I~pva trinh bay bao cao tai chinh va chiu trach nhi~m v~ ki俉m soM noi bo rna Ban Giam dbc xac dinh la c§n thi~t d俉dam bao cho vi~c I~pva trinh bay bao cao tai chinh khong co sai sot trQng y~u do gian I~ ho?c nhfun I&n.Traeh nhiem eiia Ki~m toan vienTrach nhi~m clla dhUngt6i la dua ra y ki俉n v~ Bao cao tai chinh d\l'a tren k俉t qua ctia cuoc ki俉m toano Chung toi dilti俉n hanh ki俉m toan theo cac Chu§.n m\l'c KiSm toan Vi~t Nam. Cac chu§.n m\l'c nay yeu d.u chUng toi tuan tMchu§.nm\l'c va cac1 quy dinh v~ d?o duc ngh~ nghi~p, l~p k俉 ho?ch va th\l'c hi~n cUQcki俉m toan dS d?t duQ'cS\l'dambao hgp Iy v~ vi~c li~u bao cao tai chinh ctia Cong ty co con sai sot trQngy俉u hay khong.Cong vi~c kiSm toan bao g6m th\l'c hi~n cac tM tl,lCnhfun thu th~p cac bclng chUng kiSm toan v~ cac sb li~u vathuy俉t minh tren Bao cao tai chinh. Cac thti tl,lCkiSm toan duQ'cl\l'a chQn d\l'a tren xet doan ctia ki俉m toan vien, baog6m danh gia rtii ro co sai sot trQng y~u trong bao cao tai chinh do gian I~ ho?c nham l&n.Khi th\l'c hi~n danh giacac rtii ro nay, ki~m toan vien d~ xem ;xet~i俉m soM noi b~ ctia Cong ty lien quan d俉n vi~c I~p v~ trinh bay bao caotai chinh trung th\l'c, hgp Iy nhfun thiet ke cac tM tl,lCkiem toan phU hgp v&i tinh hinh th\l'c te, tuy nhien khongnh~m ml,lcdich dua ra y ki俉n v~ hi~u qua clla ki俉m soM n9i bOclla don vi. Cong vi~c ki俉m toan cling bao g6m danhgia tinh thich hgp ctia cac chfnh sach k俉 toan duQ'cap dl,lngva tinh hgp Iy clla cac uoc tinh k俉 toan ctia Ban Giamdbc cling nhu danh gia vi~c trinh bay t6ng thS bao cao tai chfnh.ChUng toi tin tUOngr~ng cac b~ng chung ki俉m toan rna chUng toi dil thu tMp duQ'cla day dti va thich hgp lam co socho y ki俉n ki俉m toan clla chung toi.y ki~n eiia ki~m toan vienTheo y ki俉n clla chung toi, Bao cao tai chfnh dil pilan anh trung tlwc va hgp Iy, tren cac khfa c?nh trQng y俉u tinhhinh tai c' . Cong ty c6 phan Th\l'c ph§.mHuu Nghi t?i ngay 31112/2015, cling nhu k俉t qua ho?t d9ng kinhdo i'!' fl. chuy俉n ti~n t~ cho nam tai chfnh k俉t thuc cung ngay, phli hgp voi Chu§.nm\l'c k俉 toan Vi~tNa c;e ec~~4fa'. nghi~p va ac quy dinh phap ly co lien quan d~n vi~c I~p va trinh bay bao cao tai chinh.

V)', ,". -:s:.;j TRACH NHIEM HUU HAN ':;::*, 'Boan Thu H~ngKi~m toan vien8b Gi~y CN UKHN ki俉m toan 1396-2015-055-1

Tftay miJ.tva i/(li di~n eftoCONG TY TNHH KIEM ToAN AN VlJl:THa N6i, ngay 28 thang 03 nam 2016

3Thanh vien dOc I~p cua GMN International

" I. 1 mr . HUuCONG TY CO PHAN T C PHAM NGHI

BANGCANDOl KE ToANT;;Ij ngay 31 thang 12 nam 2015

MAu SO BOI- DNDon vi tinh: VND

cHi TIEU _ I. Thoy~tMil so . h 31112/2015 0110112015mm

A- TAl SANNGAN~N 100 474.700.956.647 511.071.457.889I. 1i~n va cac k hoan tuong durmg ti~n 110 5 228.008.296.229 319.868.163.6401. TiSn 111 10.336.717.229 2.585.367.6402. Cac Joan tuong duong tiSn 112 217.671.579.000 317.282.796.000

I ,III. Cac khoan phai tho ngan han 130 69.048.059.305 86.832.003.5461. Phai thu ngan han cua khach hang 131 6 65.551.942.039 79.219.794.9282. Tra tnroc cho ngiroi ban ngfut han 132 1.183.392.469 3.329.316.3443. Phai t~u ngfut han khac 136 7 3.303.993.153 5.379.057.6454. Dir phong phai thu ngfut han kh6 doi 137 (991.268.356) (1.096.165.371 )IV. Hang tAn kho 140 8 164.903.879.345 99.663.738.9581. Hang tpn kho , 141 165.066.539.823 100.156.080.9582. Dir phong giam gia hang ton kho 149 (162.660.478) (492.342.000)V. Tai san ng~n han khac 150 12.740.721. 768 4.707.551. 7451. Chi phi tra tnroc ngfut han 151 11 2.552.310.977 3.007.449.1052. Thu~ <GTGTduoc khau tnr 152 10.188.410.791 1.698.223.0883. Thu~ ~acac kh~an khac phai thu Nha mroc 153 1.879.552B- TAl SANDAI ~N 200 200.184.553.360 150.071.616.463I. Cac khoan phai tho dai han 210 2.000.000 223.902.000 ....

Phai tI1udai han khac .......

1. 216 7 2.000.000 223.902.000 )c/

II. Tai san e8 dinh 220 83.401.185.965 102.256.120.747 C1. Tai san c6 djnh hfru hinh 221 13 62.991.563.926 72.050.342.831 ~H

- fguyen gia , 222 235.523.189.701 224.527.361.268 KII- Gid tri hao man {uy ke 223 (172.531.625.775) (152.477. 018. 437) Ai

2. Tai san c6 djnh thue tai chinh 224 9 20.409.622.039 30.205.777.916 "'II- Nguyen gia 225 45.861.097.462 55.889.972.250 .~

- Gia tri hao man {uy ki 226 (25.451.475.423) (25.684.194.334)IV. Tai san do·dang dai h~n 240 71.081.242.183 308.550.9101. Chi phi xclyd\fng cO'ban do dang 242 10 71.081.242.183 308.550.910VI. Tai san dai han khae 260 45.700.125.212 47.283.042.806

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1. Chi pHi tra tru·ac dai h~ 261 11 45.700.125.212 47.283.042.806 '0i:TONGCQNGTAl SAN 270 674.885.510.007 661.143.074.352

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CHiTfEUC - NQ pHAI TlUI.1.2.3.4.5.6.7.8.II.

NQ'ng~n hanPhai tra ngiroi ban ng~n hanNgiroi mua tra ti俉n truce ng~n hanThuS va cac khoan phai n9P Nha mrocPhei.itr~nguoi lao ~9ngChi phi phai tra ngan hanPhai tr~ ng~n han khacYay valno thue tai ehinh ng~n hanQuy khen thirong, phuc 1Q'iNQ'dailh~n

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31112/2015 0110112015402.397.378.851 398.142.170.499380.937.920.029 375.038.623.757119.365.500.872 81.011.548.5561.772.064.806 3.345.083.1333.141.801.643 5.419.873.91552.548.321.603 43.549.235.1809.712.913.786 10.071.938.0425.978.049.563 8.131.838.396

183.307.087.458 218.547.331.1765.112.180.298 4.961.775.35921.459.458.822 23.103.546.7429.727.829.524 5.066.727.12411.731.629.298 18.036.819.618272.488.131.156 263.000.903.853272.488.131.156 263.000.903.853200.000.000.000 200.000.000.000200.000.000.000 200.000.000.00045.772.893.134 35.674.844.53426.715.238.022 27.326.059.319 .:

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cHi TIEU I.Mil Thuyetsa minh

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? I, ,14. TOng Igi nhu~n ke toan trtnrc thue 5015. Chi phi thue TNDN hien hanh 5116. Chi phi thu~ TNDN hoan lai 5217. LQ'i nhuan sau thuS thu nh~p doanh 60

nghiep18. Uti co' ban tren c8 phiSu 70

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Le ThjAnhVii Van Thjnh

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MAU so B02- DNDon vi tinh: VND

Nam 2015 Nam 2014

1.277.489.167.283 1.199.007.888.24074.790.843.612 57.517.706.025

1.202.698.323.671 1.141.490.182.215960.265.739.566 922.015.763.876242.432.584.105 219.474.418.33916.452.270.464 7.027.647.25112.764.767.036 15.366.129.23611.296.514.487 11.162.840.391173.711.588.670 150.852.749.26838.493.670.229 32.692.097.59533.914.828.634 27.591.089.4911.097.951.264 40.374.780.3572.000.201.581 35.245.404.609(902.250.317) 5.129.375.74833.012.578.317 32.720.465.2397.363.094.939 7.464.443.536

25.649.483.3781.282

25.256.021.7032.328

Ha N(3i,ngay 28 thang 03 nam 2016

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CONG TY co pHAN THUC PIIAM HUuNGHIBAo cAo LUU CHUYEN TIEN T~

(Theo phuong phdp gian tiip)Cho nam tai chinh kSt thuc tai ngay 31/12/2015

MAU SO B03 - DNBern vi tinh: VND

ern TIEU MaI. Nam 2015 Nitm 2014so

I. urn CHUYEN TIEN 'nr HO~TDONG KINH1. LQi nbu~n trurrc tbu~ 01 33.012.578.317 32.720.465.2392. Di~u chinh cbo cac khoan

- Khau hao TSCD va BDSDT 02 24.648.400.729 24.881.372.836- Cac khoan du phong 03 (434.578.537) (1.010.370.774)- Lai, 16chenh l~ch tY gill h6i doai do danh gill lai 04 (206.233.404 ) (291.013.909)cac khoan muc ti~n t~ co g6c ngoai t~- Lai, 16nr heat dQng diu tir 05 (4.705.638.133) (10.930.474.907)- Chi phi lilivay 06 11.296.514.487 1l.l62.840.391

3. LQ'inhuan tir hoat dQng kinb doanb truoc 08 63.611.043.459 56.532.818.876tbay d6i vBn luu dQng- Tang, giam cac khoan phai thu 09 9.882.095.074 (58.898.880.275)- Tang, giam hang t6n kho 10 (64.910.458.865) 38.580.436.166- Tang, giam cac khoan phai tra (Khong k6 lilivay phai I

tra, 11 38.153.631.825 (94.347.329.638)- Tang, giam chi phi tra tnroc 12 2.038.055.722 (44.621.167.900)- Ti~n lilivay dil tra 14 (11.113.379.361) (10.873.381. 761)- ThuS thu nhap doanh nghiep dil nQP 15 (6.762.868.372) (8.380.499.868)- Ti~n thu khac illhoat dQngkinh doanh 16 1.300.608 1.983.925.288- Ti~n chi khac cho hoat dQngkinh doanh 17 (1.613.151. 744) (1.655.722.299)LUll chuyen ti~n tbufin til' hoat dQng kinb doanb I20 29.286.268.346 (121.679.801.411)

II. LUU CHUYEN TIEN nJ HO~TDONG DAu ill -::::1. Tien chi de mua sam, xay dlJIlgTSCD va cac tai san 21 (71.183.267.672) (7.829.087.995) .'(......

daih~ '(2. Ti~n thu tir thanh ly, nhu<;mgban TSCD va cac till san 22 755.454.545 38.686.363.637 ~u

daih~ khac \~3. Ti~n thu lilicho vay, c6 tuc va lqi nhu~ du9'Cchia 27 4.705.548.133 2.316.149.001 TLUll cbuy俉n ti~n tbufin tir bo~t dQng dfiu tU' 30 (65.722.264.994) 33.173.424.643 ./\5III. LUU CHUYEN lIEN nJ HO~T DONG TAl cHiNH ;;;;;:.1. Ti~n thu tir pMt banh c6 phi~u, nh~ v6n gop cua chu 31 91.550.930.000 -sa hfru 1112. Ti~n thu tir di vay 33 990.068.948.956 862.474.593.l58 "G3. Ti~n tni n9' g6c vay 34 (1.024.383.912.589) (694.233.409.026) . Pt<4. Ti~n tni.n9' g6c thue tai chinh 35 (7.230.4 70.405) (14.189.730.839) CP5. C6 tuc, lqi nhu~ dil tni.cho cM sa hUu 36 (13.825.010.160) (14.296.907.173) UNLUll cbuy俉n ti~n tbufin tir ho~t dQng tai chinh 40 (55.370.444.198) 231.305.476.120

LUll chuy俉n ti~n thufin trong nam 50 (91.806.440.846) 142.799.099.352 'AAITI~n va tmmg dU'O'ngti~n dfiu nam 60 319.868.163.640 176.878.915.842 -AM hu&ng cua thay d6i ty gia h6i doai quy d6i ngo~i t~ 61 190.148.446TI~n va tU'O'ngdmmg ti~n cuBi nam 70 319.868.163.640

NgU'OiI~p K~ toan tmong

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Vii Van Tbjnb Le Tbj Anh7

CONGTY co pllAN THVc pHAM HUuNGHlTHUYET MINH BAocAo TAl CHINH MAU so B09 - DNCac thuyet minh nay la mot h6 phdn hop thanh va can duoc d9Cd6ng thai voi baa caa tai chinh kern thea

1. D.~C DIEM HO~T DQNG CllA DOANH NGHI~P

Hinh thtrc SO' hfru vBn

Cong ty C6 phfrn Thirc pham Htru Nghi ("gQi t~t la "Cong ty") hoat dQngthea Gi&_Ychirng nhan dang kydoanh nghiep cong ty c6 phan s6 0102109239 do Sa KS hoach va DAutu thanh ph6 Ha NQi cApIfrndAungay 01 thang 12 nam 2006; Dang ky thay d6i IAntlur 11 ngay 13 thang 02 nam 2015.

v6n Di~u I~ cua Cong ty la 200.000.000.000 d6ng, nrong (rug 20.000.000 c6 phA~voi menh gia m6i c6phan la 10.000 d6ng; trong d6:

Ⅻ T6ng Cong ty Thuoc la Viet Nam (Vinataba) nam gift 10.347.630 c6 phan, nrong (rug voi103.476.300.000 d6ng, chiem 51,74% v6n di~u I~.

Ⅻ Cac c6 dong con lai nam giu 9.652.370 c6 phan, nrong (rug vai 96.523.1700.000 d6ng, chiSm48,26% v6n di~u I~.

T6ng s6 nhan vien cua Cong ty t~i ngay 31112/2015 la 2.894 nguai (t~i 31/12/2014 la 2.675 nguai).

Ngfmh ngh~ kinh doanh va ho~t dQng chinh

Ⅻ Kinh doanh v~t tu nguyen li~u, hang tieu dung, hang thllc phfun tuoi s6ng, thlJc phfun cong ngM,kinh doanh kho Mi, san xu&tchS biSn bia, nuac giai khat, banh kyo thllc phfurt;Kinh doanh cac m~t hang bia rugu, nuac giai khat, rau qua (khong bao gom kinh doanh quan bar);Xu&tnh~p khAucac m~t hang cong ty kinh doanh;Chung, tinh cAtva pha chS cac lo~i rugu m~;San xufit rugu yang;ChS biSn, bao quan thjt va cac san phfun tu thit;San xuAtm6n an, thuc an chS biSn s~n...

ⅫⅫⅫⅫⅫⅫChll kY san Xllftt, kinh doanh thOng thuimgChu ky san xu&t,kinh doanh thong thuang cua Cong ty dugc thllc hi~n trong thai gian khong qua 12thang.

Cftll truc Cong ty)..~:?

T6 chuc cua Cong ty bao g6m trv sa chinh t;;tis6 122 ph6 Dinh Cong, phuang Dinh Cong, qu~n HoangMai, thanh ph6 Ha NQi va cac chi nhanh h;;tchtoan phv thuQc dang ho;;ttdQng, chiltiSt nhu sau: ~-!\rv..STT Ten1 Chi nhanh Ha Nam2 Chi nhanh Mi~n Nam

3 Chi nhanh Binh Duong

4 Chi nhanh Quy Nhon

Dja chiPh6 NguySn Hfru TiSn, thi tr&n D6ng Van, huy~nDuy Tien, tinh Ha Nam.Khu cong nghi~p S6ng ThAn 3, phuang PM Tan,thanh ph6 TM DAuMQt, tinh Binh DuongKhu conp nghi~p S6ng ThAn 31, phuang Phu n.n,thanh phOThu Dau MQt, tinh Birili DuongCvm cong nghi~p phuang Qua~g Trung, thilnh ph6Quy Nhon, tinh Quy Nhon

Ngay 2011112015, HQi d6ng quan tri Cong ty da ra quySt dinh giai th~ Chi nhanh Cong ty Thllc phfun~Ci'uN_ghjt;;tiquy Nhon. f)Sn thai di~m hi~n t;;ti,Cong ty dang hoan t&tcac tM ~c phap ly d~ d6ng rnaso thue, giai the Chi nhanh nay.

8

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CONG TY co pHAN THlfC pHAM mru NGHJTHUYET MINH BAo cAo TAl cHINH MAU so B09 - DNCac thuyet minh nay Iiimot bo phdn h(YJJthanh vii dn duoc doc d6ng thai v6'ibaa caa tai chinh kernthea

Thuyet minh vS kha nang so sanh thOng tin tren bao cao tili chinh

Tir ngay 01/0112015 Cong ty dii ap dung Thong nr s5 200/2014/TT-BTC do BQ Tai chinh ban hanhngay 22/12/2014 ("ThOng tir 200") hirong d§n che dQkS toan cho doanh nghiep. Thong tu nay co hieulire cho narn tai chinh b~t d~u vao hoac sau ngay 01/0112015. Thong tu 200 thay th6 cho cac guy dinhvS Ch6 dQ kS toan doanh nghiep ban hanh thea Quyet dinh s5 15/2006/QD-BT<T ngay 20103/2006 vaThong nr s5 244/2009ITT -BTC ngay 31112/2009 cua BQ Hi chinh, Theo do, mQt s5 s5 lieu d~u namtren Bang can d5i kS toan tai ngay 31112/2015, Bao cao kSt qua hoat dQng kinh doanh nam 2014 (s5lieu so sanh) dii dugc phan 10<;lil<;lid俉 co th俉 so sanh dugc V01 s5 1i~utuang (mg tren Bao cao tai chinhcho niim tai chinh kSt tMc ngay 31112/2015.

2. NIEN D(> KE ToAN, DON VJ TIEN T~ SITDl}NG TRONG KE ToANNien dQk~ toan

Nien dQkS toan clla Cong ty b~t d~u tU ngay 01 thang 01 va kSt thuc vao ngay 31 thang 12 nam duang1ich.

Don vi tiSn t~ sir d\lng trong k~ toan: D6ng Vi~t Nam (VND)

3. CHuAN MT!C vA cUE D(> KE ToAN Ap Dl}NG

Bao cao tai chinh dugc trinh bay bing D6ng Vi~t Nam (VND), dugc l?p dva tnen cac nguyen t~c kStoan phu hgp v6i guy dinh CllaChS dQ kS toan doanh nghi~p ban Mnh t<;liThOng tu s5 200/20 14/TTⅫBTC ngay 22/12/2014 clla BQTai chinh, Chu~n mvc kS toan Vi~t Nam va cac guy dinh phap 1yco lienguan dSn vi~c l?p va trinh bay bao cao tai chinh.

Sau day 1acac chinh sach kS toan ChllySu dugc Cong ty ap dl,lngtrong vi~c l?p bao cao tai chinh:

4. TOM TAT cAe cHiNH SACH KE ToAN cuu YEU

CO"so-l~p bao cao tili chinh

Bao cao tai chinh dugc l?p tren co s6 kS toan d6n tich (tru mQt s5 thong tin lien guan dSn 1uu chuy俉ntiSn t~), thea nguyen t~c gia g5c, dva tren giit thiSt hO<;ltdQng lien tl,lc.Ucrc Hnh k~ toanVi~c l?p bao cao tai chinh tuan tM cac Chu~ mvc kS toan Vi~t Nam, chS dQkS toan doanh nghi~p vacac guy dinh phap 1y co lien guan dSn vi~c l?p ya t~inh bay bao Ca? tai chinh ~eu c~u Ban Giam d5cphiti co nhQng uac tinh va giit dinh itnh huang den so li~u bao cao ve cong ng, tai san va vi~c trinh baycac khoim cong ng va tai san tiSm tang t<;lingay l?p bao cao tai chinh cung nhu pac s5 li~u bao cao vSdoanh thu va chi phi trong su5t niim tai chinh. M~c du cac u6c tinh kS toan dugc l?p b~ng t~t cit sv hi俉ubiSt clla Ban Giam d5c, s5 thvc tS pMt sinh co th俉 khac v6i cac u6c tinh, giit dinhld~t ra.Chuy~n d6i ngo:;ti t~Nguyen t~c chuy俉n d6i ngo<;lit~ dugc thlJc hi~n thea guy dinh clla chu~n mvc kSltoan Vi~t Nam (VAS)s5 10 - Anh hu6ng clla vi~c thay d6i 15' gia h5i doai va ChS dQkS toan doanh nghi~p hi~n Mnh.Trong nam, cac nghi~p Vl,l kinh tS phat sinh b~ng ngo<;lit~ dugc chuySn d6i sang VND thea 15' gia giaodjch thlJc tS t<;lingay phM sinh ho~c ty gia ghi s6 kS toanoChenh l~ch 15' gia pMt slinhdugc phan anh vaodoanh thu hO<;ltdQng tai chinh (n6u 1iii)va chi phi tai chinh (nSu 16).Cac khoan ml,lctiSn t~ co g5c ngo<;lit~ dUQ"cdanh gia l<;lithea 15' gia giao dich thl,TctS t<;lingay kSt tMc ky kS toan niim. Chenh l~ch 15' gia dodanh gia l<;lidugc philn anh vao chenh l~ch 15' gia h5i doM va s5 du dUQ"ckSt chuySn sang doanh thuhO<;ltdong tai chinh (nSu 1iii)ho~c chi phi tai chinh (nSu 16)t(;lingay kSt thuc ky k~ toan nam.

9

CONG TY co pRAN THV'C pRAM HUu NGHlTHUYETMINH BAo cAo TAl CHINH MAu so B09 - DNCac thuyet minh nay la mot bophdn h9P thanh va can duoc arc a6ng thai V07 baa caa tai chinh kernthea

Cdng Cl} tiii chinh

Ghi nhQ_nban tlau

Tai san tai chinh

Tai ngay ghi nhan ban d~u, tai san tai chinh duoc ghi nhan thea gia g6c cong cac chi phi giao dich c6lien quan tnrc tiep den viec mua sam tai san tai chinh d6.

Tai san tai chinh cua Cong ty bao g6m ti6n mat, ti6n gtri ng~ han, cac khoan phai thu khach hang vacac khoan phai thu khac.

Cong na tai chinh

Tai ngay ghi nhan ban d~u, cong no tai chinh duoc ghi nhan thea gia g6c tnr di cac chi phi giao dich c6lien quan true tiep den viec phat hanh cong no tai chinh do.

Cong no tai chinh cua Cong ty bao g6m cac khoan phai tra ngum ban, phai tra IcMc, cac khoan chi phiphai tra, cac khoan ng va cac khoan vay.

Danh gia L(li sau Langhi nhQ_nban tlau

Hi~n t~i, chua c6 quy dinh v6 danh gia I~icong C\l Ulichinh sau ghi nh?n ban d~u.

Ti~n va cac khoan tUOllg dUOllg ti~n

Ti6n va cac khoan tuong duong ti6n bao g6m ti6n m~t t~i quy, cac khoan ti6n giri khong Icyh~n, cackhoan d~u tu ng~ h~n, c6 kha nang thanh khoan cao, d~ dang chuy~n d6i thanh ti6n va it riii ro lienquan den vi~c bien dQng gia trio

CaC khoan phai thu va dg phOng phai thu kh6 doi

Cac khoan phai thu dugc thea d5i chi tiet thea Icyh~n g6c, Icyh~n can l~i t~i thm di~m bao cao, d6itugng phai thu, lo~i nguyen t~ phai thu va cac yeu t6 khac thea nhu c~u quan Iy c6a Cong ty. Vi~c phanlo~i cac khoan phai thu la phai thu khach hang, phai thu khac dugc thl,Ichi~n theo Inguyen t~c:- Phai thu cua khach hang g6m cac khoan phai thu mang Hnh thuong m~i phat sinh tir giao dich c6tinh ch~t mua-ban, bao g6m ca cac khoan phai thu v6 ti6n ban hang, xu~t khAuuy thac cho don vikhac;

- Phai thu khac g6m cac khoan phai thu khong c6 tinh thuong m~i, khong li~n quan den giao dichmua - ban, bao g6m: Phai thu v6 Ia:icho vay, Ia:iti6n giri; cac khoan da:chi hQ; cac khoan ben nMnuy tMc xu~t kh§.uphai thu hQcho ben giao uy tMc; phai thu v6 ti6n ph~t, b6i thuemg; cac khoan t~ling; drn c6, Icycugc, Icyquy, cho mugn tai san ...

Cong ty can ,ClI Icyh~n can I~i t~i thai di~rn bao cao cua cac khoan phai thu d~ P?an lo~i la phai thu daih~ ho~c ngan h~.

Cac khoan phai thu dugc ghi nh?n khong vugt qua gia tri c6 th~ thu h6i. Dl,Iphong phai thu kh6 doidugc trich I?p cho nhUng khoan phai thu da: qua h~n thanh toan tir tren sau tl~ang tra len, ho~c cackhoan phai thu rna nguai ng kh6 c6 kha nang thanh toan do bi giai th~, pha san h~y cac kh6 khan tuongtv phil hgp v6i quy dinh t~i ThOng tu s6 228/2009/TT-BTC ngay 07/12/2009 cuft Be>Tai chinh va ChSdQkS toan doanh nghi~p hi~n hanh.

10

---, ---------------------

CONG TY co pHAN TIWC pllAM Hiru NGIqTHUYET MINH BAocAo TA.ICHINH MAU SO B09 - DNCac thuyet rninh nay fa mot b(5phdn h9]J thann va cdn duoc tJ9CtJ6ng thai vOi baa cao tai chinh kern theo

Hang tBn khoHang t6n kho duoc xac dinh tren co sa gia th~p hon gitra gia g5c va gia tri thuan co thS thirc hien duoc,Gia g5c hang tbn kho bao gbm chi phi mua, chi phi ch俉 bien va cac chi phi lien quan true ti俉p khac phatsinh dS co diroc hang tbn kho a dia diSm va trang thai hien tai, Gia g5c cua hang tbn kho diroc xac dinhthea phirong phap binh quan gia quyen, Gia tri thuan co thS thirc hien diroc diroc xac dinh bang gia baniroc tinh tnr cac chi phi dS hoan thanh, chi phi ti俉p thi, ban hang va phan phoi phat sinh. Hang tbn khodircc hach toan thea phirong phap ke khai thuOng xuyen.D1!phong giam gia hang tbn kho dugc trich l~p thea cac quy dinh k俉 toan hi~n hanh. Theo do, Cong tydugc phep trich l~p dlJ phong giam gia hang tbn kho, hong, kern ph~m ch~t trong truOng hgp gia trith1!ct俉 cua hang tbn kho cao hon gia tri thu&nco thS th1!chi~n dugc t?i thai diSm k俉t thuc ky k俉 toanoTai san c&djnh hfru hinh va kh§u haoTai san c5 dinh hfru hinh dugc trinh bay thea nguyen gia trir gia tri hao mon lUyk俉. Nguyen gia tai sanc5 dinh hfru hinh bao g6m gia mua va toim b9 cac chi phi khac lien quan tr1!c ti俉p d俉n vi~c dua tai sanvao tr?llg thai s~n sang su d\lng. Nguyen gia tai san c5 dinh hfru hinh do W lam, IW xay d1Jllgbao gbmchi phi xay d1Jllg,chi phi san xu~t th1!ct俉 phat sinh c9ng chi phi Hlpd~t va ch?y thu.K.h~uhao tai san c5 dinh dugc tinh theo phuong phap dUOngth~ng d1!atren thai gian su d\lng u6c tinhcua tai san phU hgp v6i khung kh~u hao quy dinh t?i ThOng ill s5 45/2013/TT-BTC ngay 25/0412013cua B9 Tai chinh. Thai gian kh~u hao C\lthS cua cac lo?i tai san c5 dinh nhu sau:Loai tai san

Nha cua v~t ki俉n trucMay moc thi俉t biPhuong ti~n v~n taiThi俉t bi van phOngHi san khac

05 - 1504 - 1205 - 1003 - 08

06Tai san thue tai chinhThue tai san dugc xac dinh Ia thue tai chinh khi ph&nIan cac quy~n Igi va rui ro vS quy~n sa hfru ffii sandugc chuySn sang cho nguai di thue. Quy~n sa huu tai san co thS chuySn giao vao cu5i thai h:;mthuS.Cong ty ghi nh~n nguyen gia tai san thue tai chinh Ia tai san cua Cong ty thea gia tri hgp Iy cua tai santhue t?i thai diSm khai d&uthue tai san ho~c thea gia tri hi~n t?i cua khoan thanh toan ti~n thue t5i thiSu(n俉u gia tri nay th~p hon gia tri hgp ly) c9ng v6i cac chi phi trlJc ti俉p phat sinh ban d&ulien quan d俉nho?t d9ng thue tai chinh. Ng phai tra ben cho thue tuong frng dugc ghi nh~ tren bang can d5i k俉 toannhu mQtkhoan ng phai tra v~ thuS tai chinh. Cac khoan thanh toan ti~n thue dugc chia thanh chi phi taichinh va khoan phai tra ng g5c nh~m dam bao tY I~ Uli su~t dinh ky c5 dinh tred s5 du ng con I?i. Chiphi thue tai chinh dugc ghi nh~n vao k俉t qua ho?t dQngkinh doanh, trir khi cac chi phi nay tr1!cti~p hinhthanh nen tai san di thue, trong truOng hgp do se dugc v5n bOa thea chinh sach k俉 toan cua Cong ty v~chi phi di vay.Tai san c5 dinh thue tai chinh dugc trich kh~u hao thea phuong phap dUOngth~ng d1!atren thai gian sudl,l~gu6c tinh phu hgp v6i cac quy d~nhcua Thong n; s5 45/20 13ITT-B T<; cua Bp Ta~chinh huang d§:nChe dQquan ly, su dl,mgva trich khau hao tai san co dinh. Thai gian khau hao Cl,lthe cua tUng lo?i taisan thue tai chinh nhu sau: I

Loai tai san

May moc thi~t biPhuong ti~n v~n tai

07 - 1210

11

CONG TY co pHAN THVC pHAM mrnNGHlTHUYETMINHBAo cAo TAl CHiNH MAUSOB09- DNCac thuyet minh nay la mot bo phdn hop thanh va cdn duoc doc d6ng thai v&i briocao tai chinh kernthea

Chi phi xay dung CO' ban deYdang

Cac Utisan dang trong qua trinh xay dung phuc vu muc dich san xuat, cho thue, quan tri hoac cho b~t kymuc dich nao khac diroc ghi nhan thea gia g6c. Chi phi nay bao g6m cac chi phi dn thiet d6 hinh thanhtai san bao g6m chi phi xay I~p, thiet bi, chi phi khac va chi phi Uti yay c6 lien quan phil hop voi chinhsach k~ toan cua Cong ty. Viec tinh khau hao cua cac tai san nay dircc ap dung giong nhtr voi cac Utisan khac, b~t dku tir khi tai san 6 vao trang thai sful sang sir dung.

Chi phi tra tr1f(Yc

Chi phi tra tnroc bao g6m cac chi phi thirc t~ da phat sinh nhung c6 lien quan d~n Ik~tqua hoat d9ng sanxu~t kinh doanh cua nhi~u kY k~ toan. Chi phi tra truac bao g6m ti~n thue quy~n sir dl,lngd~t t<;liKhucong nghi~p S6ng ThAn, gia tri cong Cl,l,dl,lngCl,lva cac chi phi khac dugc coi la c6 kha nang dem l<;li19i ich kinh t~ trong rucmg 1aicho Cong ty.

Ⅻ Ti~n thue quy~n sir dl,lngd~t t<;lithira d~t s6 13 vai di~n tich 34.681,5 m2 t<;liKhu cong nghi~p S6ngTh§.n 3, phuOng PM Tan, tMnh ph6 TM DAuM9t, tinh Binh Ducmg cua ~ong ty C6 phAn D<;liNam d6 thlJc hi~n dlJ an Nha may san xu~t ch~ bi~n thlJc phfun - Cong ty C6 ph§.nThlJc phfun HfiuNghi - Chi nhanh mi~n Nam vai t6ng s6 ti~n 1a43.910.615.744 d6ng. Ti~n thue quy~n sir dl,lngd~ttra truac se dugc phan b6 d§.nvao Bao cao K~t qua hO<;ltd9ng kinh doanh kS tir thai diSm Nha maychinh thuc di vao hO<;ltd9ng (nam 2016) d~n h~t nam 2055.

Ⅻ Gia tri cong Cl,l,dl,lngCl,ldugc phan b6 vao Bao cao K~t qua hO<;ltd9ng kinh doanh trong thai gian02 nam.

Ⅻ Cac chi phi tra truac khac dugc phan b6 thea quy dinh k~ toan hi~n hanh.

Ghi nh~n doanh thu .~.

Doanh thu dugc ghi nh~n khi k~t qua giao dich dugc xac dinh m9t each dang tin b~y va Cong ty c6 kha 01nang thu dugc cac 19i ich kinh t~ tir giao dich nay. \NI

Doanh thu ban hang dugc ghi nh~ khi d6ng thai th6a man t~t ca nam (5) di~u ki~n sau:

(a) Cong ty da chuy~n giao phAn100 rui ro va 19i ich g~n 1i~nvai quy~n s6 hfiu san ph~m hoi;ichangh6a cho nguai mua;

(b) Cong ty khong con n~m gill quy~n quan 1)' hang h6a nhu nguai s6 hfiulhang h6a hoi;icquy~nki~m soM hang h6a;

(c) Doanh thu dugc xac dinh tucmg d6i ch~c ch~;(d) Cong ty se thu dugc 19i ich kinh t~ tir giao dich ban hang; va(e) Xac dinh dugc chi phi lien quan d~n giao djch ban hang.

:j210S-jNG 1YPHA/C PHjUN~

Doanh thu cua giao dich v~ cung cap dich VI,ldugc ghi nh~ khi k~t qua cua giao dich d6 dugc xac dinhmQt cach dang tin c~y. TruOng hgp giao djch v~ cung cap djch VI,llien quan d~n nhi~u ky thi doanh thudugc ghi nh~n trong ky thea k~t qua phAn cong vi~c da hoan thanh t<;lingay cua Bang can d6i k~ toancua ky d6. K~t qua cua giao djch cung cap dich Vl,ldugc xac dinh khi thOaman t~t ca b6n (4) di~u ki~nsau:

MAl--(a) Doanh thu dugc xac djnh tucmg d6i ch~c ch~n;(b) C6 kha nang thu dugc 19i ich kinh t~ tir giao dich cung cap djch VI,ld6;(c) Xac dinh dUQ'cphAncong vi~c da hoan thanh t<;lingay cua bang can d6i k~ toan; va(d) Xac dinh dugc chi phi phat sinh cho giao dich va chi phi dS hoan thanh giao djch cung cap dich

VI,ld6.

12

CONG TY co pHAN THVc pHAM HiJiJNGHlTHUYETMINH BAo cxo TAl CHINH MAUso B09- DNCac thuy俉t rninhnay la mot b(Jphdn h9P thanh va can duoc a9Ca6ng thai voi baa caa tai chinh kernthea

Lai ti@ngiri diroc ghi nhan tren CO s6 d6n tich, diroc xac dinh tren s6 du cac tai khoan ti@ngiri va laisu§.tap dung,

Chi phi di yay

Chi phi di yay bao g6m lai ti6n yay va cac chi phi khac phat sinh lien quan true tiSp dSn cac khoan yaycua Cong ty. Chi phi di yay diroc ghi nhan vao kSt qua kinh doanh trong nam khi phat sinh tnr khi duocv6n hoa thea quy dinh cua Chuan mire kS toan Vi~t Nam va ChS dQkS toan doanhlnghiep hien hanh.

Chi phi di yay lien quan tnrc tiSp dSn viec mua sam, xay dung d~ hinh thanh mQt tai san cu th~ duocv6n hoa hinh thanh nguyen gia cua tai san do. Vi~c v6n bOa chi phi di yay se dugd t:,tmngUng trong thaigian qua trinh d&utu, san xu§.t tai san d6 dang bi gian dO:;tn,tm khi Sl,J'gian do:;tndo la c&nthiSt. Vi~cv6n hoa chi phi di yay se ch§.mdlit khi cac ho:,ttdQng chu ySu va dn thiSt cho vi~c chufin bi dua tai sand6 dang vao tr:;tngthai su dVng ho~c ban da hoan thanh.

Thu~

ThuS thu nh~p doanh nghi~p th~ hi~n t6ng gia tri cua s6 thuS phai tra hi~n t:,tiva s6 thuS hoan l:,ti.S6thuS hi~n t:,tiphai tra dugc tinh dl,J'atren thu nh~p chiu thuS trong nam. Thu nh~p !chiuthuS khac v6i 19inhu~n thu&ndugc trinh bay tren bao cao kSt qua ho:,ttdQng kinh doanh vi thu nh~p chiu thuS khong baog6m cac khoan thu nh~p hay chi phi tinh thuS ho~c dugc kh§.u tm trong cac nam khac (bao g6m ca 16, , ,I,mang sang, neu co) va ngoai ra khong bao gom cac chi tieu khong chiu thue ho~c khong dugc khau tru.ThuS thu nh~p hoan l:,tidugc tinh tren cac khoan chenh l~ch giua gia tri ghi s6 ya co s6 tinh thuS thunh~p cua cac khoan mvc tai san ho~c cong ng tren bao cao tai chinh va dugc ghi nh~ thea phuangphap bang can d6i kS toano ThuS thu nh~p hoan l:,tiphai tra pbai dugc ghi nh~n cho t§.t ca cac khoancbenh l~ch t:,tmthai con tai san thuS thu nh~p hoan l:,tichi dugc ghi nh~ khi ch~d ch~n co du 19i nhu~ntinh thuS trong tuang lai d~ kh§.utru cac khoan chenh l~ch t::tmthai. -I~ThuS thu nh~p hoan l:,tidugc xac dinh thea thuS su§.tdl,J'tinh se ap dvng cho nam tai san dugc thu h6ihay ng pbai tra dugc thanh toano ThuS thu nh~p hoan l:,tidugc ghi nh~n vao Bao cao kSt qua ho:,ttdQngkinh doanh va chi ghi vao v6n cM s6 huu khi khoan thuS do co lien quan dSn cab khoan mvc dugc ghithfuIg vao v6n chu s6 hfru.

Tai san thuS thu nh~p hoan l:,tiva ng thuS thu nh~p hoan l:,tiphai tra dugc bU tru khi Cong ty co quy6nhgp phap d~ bu tru giua tai san thuS thu nh~p hi~n hanh v6i thuS thu nh~p hi~n Mnh pbai nQPva khicac tai san thuS thu nh~p hoan l:,tiva ng thuS thu nh~p hoan l:,tipbai tra lien quan t6i thuS thu nh~pdoanh nghi~p dugc quan ly b6i cung mQt co quan thuS va Cong ty co dl,J'dinh thanh toan thuS thu nh~phi~n hanh tren co s6 thu&n.

j~

Vi~c xac dinh thuS thu nh~p doanh nghi~p can cu vao cac quy dinh hi~n hanh v6 thuS. Tuy nhien,nhfrng quy dinh nay thay d6i thea tUng thai kY va vi~c xac dinh sau cung v6 thuS fhu nh~p doanh nghi~ptuy thuQc vao kSt qua ki~m tra cua co quan thuS co thfim quy6n. Trong nam tai cHinh 2015, Cong ty nQPthuS thu nh~p doanh nghi~p thea thuS su§.t22%.

.'.M'{j~,~

Cac lo:,tithuS khac dugc ap dvng thea cac quy dinh thuS hi~n Mnh t:,tiVi~t Nam.

Cae ben lien quanCac doanh nghi~p, d.c ca nhan, trl,l'ctiSp hay gian tiSp qua mQt ho?c nhi6u trung gian, co quy6n ki~msoMCong ty ho~c chiu Sl,J'ki~m soM cua Cong ty, ho~c cung chung Sl,J'ki~m soM~6i cong ty bao g6m caCong ty m~\ cong ty con va cong ty lien kSt la cac ben lien quan. Cac ben lien kSt, cac ca nhan trl,J'ctiSpho?c gian tiSp nfun quy6n bi~u quySt ctla Cong ty rna co anh huang dang k~ d5i v6i Cong ty, nhfrngnhan Sl,J'quan ly cbU ch6t bao g6m giam d6c, vien chuc Cong ty, nhung thanh vien m~t thiSt trong giadinh ctla cae ca nhan nay ho~c cac ben lien kSt v6i cac ca nhan nay cling dugc COtla cac ben lien quan.

13

CONG TY co PBANTlWC pHAM nnuNGHlTHUYETMINH BAo cAo TAl CHINH MAU so B09 - DNCac thuyet minh nay la mot hi)phdn h9P thanli va cdn duoc doc iJ6ngthoi voi bao cao tai chinh kem theo

5. TIEN vA cAc KROAN TUONG DUONG TIEN31112/2015 0110112015

VND VNDTiSn mat 963.859.384 50.951.109TiSn giri ngan hang 9.372.857.845 2.534.416.531Cac khoan nrong duong tiSn (*) 217.671.579.000 317.282.796.000C{lng 228.008.296.229 319.868.163.640

(*) Cac khoan nrong dirong tiSn lit cac khoan tiSn gui bang ngoai t~ tai cac ngan hang.

6. PHAI THU CVA KRACH HANG

31112/2015 0110112015VND VND

65.551.942.039 79.219.794.9285.011.452.188 4.364.025.95011.847.905.3331.065.468.541 4.016.191.291655.795.540 2.000.421.475856.346.290 2.346.759.272307.320.297 3.914.700.118

10.355.432.71845.807.653.850 52.222.264.104

65.551.942.039 79.219.794.928 -)~~

31112/2015 0110112015 T'HIVND VND 0,t~10.030.000 28.155.012 _,

1.195.577 I 2.178.744 "." ,;;:;

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14

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CONG TY co pHAN THVC pHAM HituNGHJTHUYET MINH BAo cAo TAl CHINH MAU so B09 - DNCac thuyet minh nay la mot b(jphdn h(YJJthanh va can aU(1Ca9C a6ng thoi vOi baa caa tai chinh kern thea

10. CHI PHi xAY Dl/NG coBAN DO DANG31112/2015 0110112015

VND VNDDIJ an nha may ch~ bien thuc pham tai Binh Duong 71.066.776.728 294.085.455Phan xirong tai Chi nhanh D6ng Van 14.465.455 14.465.455CQng 71.081.242.183 308.550.910

11. CHI PHi TRA. TRUOC

31112/2015 0110112015VND VND

Ngiin han 2.552.310.977 3.007.449.105- Cong cu dung cu 996.179.031 1.804.865.103- Chi phi thue kho, cira hang 1.379.200.158 1.202.584.002- Chi phi sua chua TSCD 176.931. 788Dai han 45.700.125.21!2 47.283.042.806- Cong cu dung cu 1.789.509.468 1.149.475.681- Chi phi sua chua TSCD 2.222.951.381- Ti~n thue quyen su dung diit CN Mi~n Nam I43.910.615.7414 43.910.615.744

/..S"~->COcoTHlfH~.¢Ⅻ~

16

CONG TY co pllAN rmrc pHAM nnuNGHlTHUYET MINH BAocAo TAl CHiNHCac thuyet minn nay la mot b(iphdn h(JJJthanh va can duoc doc a6ng hoi V07 baa caa tai chinh kernthea

MAU SO B09 - DN

12. N<}xA.U

31112/2015 0110112015Th<rigian Gia tr] Th<rigian Gia tr]Gia tr] ghi s6 co th~ thu Dl! phong Gia tr] ghi s6 Dl! phongqua han h~' qua han co th~ thu h6i01

VND VND VND VND VND VND VND VNDC6ng ty TNHH dfrunr thirong tren 3 nam 130.636.011 130.636.011 tren 3 nam 130.636.011 130.636.011mai Vi~tThanhNg6 Truong Giang tren 3 nam 112.492.933 112.492.933 tren 3 nam 112.492.933 112.492.933C6ng ty C6 phfrn thirc pham tren 2 nam 74.749.390 22.424.817 52.324.573 tren 1 nam 74.749.390 52.324.573 22.424.817cong nghe Htru NghiC6ng ty TNHH san xu§.tva djch tren 3 narn 101.520.675 101.520.675 tren 2 nam 113.336.439 34.000.932 79.335.507vu sao Thang LongLe Tu§.nHung tren 3 nam 134.359.539 134.359.539 tren 3 nam 134.359.539 40.307.861 94.051.678Cac d6i tUQ'I1gkhac tir 2 - 3 nan 475.278.813 15.344.188 459.934.625 tir2-3nam 901.930.009 244.705.584 657.224.425CQng 1.029.037.361 37.769.005 991.268.356 1.467.504.321 371.338.950 1.096.165.371

17

j~il

CONG TV CO PHAN THVc PHAM IIiJuNGHlTHUYETMINHBAo cAo TAl CHINH MAu SO B09 - DNCac thuyet minh nay la mot b9 phdn h(YJJthann va can duoc doc d6ng hoi voi bao cao tai chinh kem theo

13. TAl SANCO BJNH mru HiNHNha cira May moe thi~t bi Phurmg ti~n v~n Thi~t b] dung TAng cc}ngV~t ki~n true t" t "dx cu quan 19 Tai san khacar, ruyen anVND VND VND VND VND VND

NGuyENGIA..Tlilingay 0110112015 53.469.401. 756 147.607.008.882 22.709.448.781 582.424.099 159.077.750 224.527.361.268rang trong nam 253.257.273 15.269.899.969 1.082.121.582 16.605.278.824- Mua trong ky 5.241.025.181 1.082.121.582 6.323.146.763- Mua laiTSCD thue Utichinh 10.028.874.788 10.028.874.788- Tang do XDCBhoan thanh 253.257.273 253.257.273Giam trong nam 2.318.872.742 1.201.129.968 2.089.447.681 5.609.450.391- Thanh ly, nhuong ban 2.239.336.378 1.201.129.968 2.089.447.681 5.529.914.027- Giam khac 79.536.364 79.536.364T~i ngay 31112/2015 51.403.786.287 161.675.778.883 21.702.122.682 582.424.099 159.077.750 235.523.189.701KHAuHAO LilY KETlilingay 0110112015 27.435.212.532 111.683.588.586 12.820.607.455 424.929.796 112.680.068 152.477.018.437rang trong narn 3.924.578.995 19.013.731.004 1.839.364.746 76.931.937 26.512.958 24.881.119.640- Trich khau hao trong nam 3.924.578.995 11.686.965.176 1.839.364.746 76.931.937 26.512.958 17.554.353.812- Tang do mua Iai TSCD thue tai chfnh 7.326.765.828 7.326.765.828Giam trong nam 1.605.976.823 1.131.087.798 2.089.447.681 4.826.512.302- Thanh Iy, nhuong ban 1.549.165.147 1.131.087.798 2.089.447.681 4.769.700.626- Giam khac 56.811.676 56.811.676Tlilingay 31112/2015 29.753.814.704 129.566.231. 792 12.570.524.520 501.861. 733 139.193.026 172.531.625.775GIA..lRJ CON L~ITlilingay 0110112015 26.034.189.224 35.923.420.296 9.888.841.326 157.494.303 46.397.682 72.050.342.831Tlilingay 31112/2015 21.649.971.583 32.109.547.091 9.131.598.162 80.562.366 19.884.724 62.991.563.926Nguyen gia TSCf) het khau hao v§:ncon str dung 4.059.254.937 61.721.322.438 3.196.758.147 300.344.197 69.277 .679.719Nha kho cua C6ng ty tai nha may khu C6ng nghiep D6ng Van - Duy Tien - HaNam diroc dung lam tai san dam bao cho khoan yay dai h~n thee hqp d6ng s6 HKI- IIDTD/12021 ngay 15/03/2015 v6i ben cho yay laNgan hang TMCP Ngo~i Thuong Vi~tNam - CN Hoan Ki@m.

18

CONG TY co pHAN THVC pHAM HUu NGHITHUYET MINH BAocAo TAl CHINHCac thuyit rninhnay ia mot bi)phdn h9P thanb va can duoc doc d6ng hili vm baa caa tai chinh kernthea

MAu so B09 - DN

14. PHAI TIU. NGUOl BAN

Cac khoan phai tra ngui)'i ban ngiin han- C6ng ty CP DTXD va DVTM Thai Thjnh- C6ng ty TNHH san xuit bQtmy Vimaflour- C6ng ty CP Bao bi va In N6ng nghiep- Phai tra cho cac d6i nrong khacCac khoan phai tra ngui)'i ban dai han

31112/2015 0110112015Gia tr] So eo kha nang Gia tr] So co kha nang

_tra nJ}' tra DQ'VND VND VND VND

119.365.500.872 119.365.500.872 81.011.548.556 81.011.548.55611.003.732.173 11.003.732.1738.922.260.160 8.922.260.160 6.101.668.100 6.101.668.1009.289.988.268 9.289.988.268 5.862.736.753 5.862.736.75390.149.520.271 90.149.520.271 69.047.143.703 69.047.143.703

CQng 119.365.500.872 119.365.500.872 81.011.548.556 81.011.548.556

19

I

CONG TY co pHAN THVC pHAM mrnNGIIJTHUYETMINH BAo cAo TAl CHINH MAU so B09 - DNCac thuyet rninhnay lizmot hi)phdn h9P thann vizcdn duac doc d6ng thai venbelacaa tai chlnh kernthea15. THUE VA cAc KHOA.NPHA.INOP NHA NUOC

s6 phai n{)p s6 dii n{)p0110112015 trong nam trong nam 31112/2015

VND VND VND VNDThu~ gill trj gia tang 4.002.727.877 26.502.734.191 28.818.321.479 1.687.140.589Thu~ xuat nhap khan 1.221.800.808 1.221.800.808Thu~ thu nhap doanh nghiep 353.917.987 7.363.094.939 6.762.868.372 954.144.554Thu~ thu nhap ca nhan 116.145.227 2.254.377.764 1.909.285.593 461.237.398Thu~ nha dftt, tiSn thue dftt 946.699.424 1.361.842.368 2.308.541. 792,ICac loai thue khac 383.400 169.977.169 131.081.467 39.279.102C{)ng 5.419.873.915 38.873.827.239 41.151.899.511 3.141.801.643

16. CHI PHi PHA.I TRA.31112/2015 0110112015----------~VND~~-----------7VND==~

, INgan han- Chi phi liiiyay- Chi phi sua chua- Chiet khau thanh toan- Chi phi quang cao- H6 tro ban hang- Chi ~hi khacDaihli'jnC{)ug

9.712.913.786183.135.12685.683.637

8.158.497.1671.285.597.856

10.071.938.042271.980.530140.678.637210.000.000475.601.400

6.927.586.5502.046.090.925

9.712.913.786 10.071.938.042 -i 1

31112/2015 0110112015VND VND

Ngiiu han 5.978.049.563 8.131.838.396- Kinh phi cong doan 808.659.736 1.669.938.001- Bao h~~mxii hQi 295.612.071 255.993.262- Bao hi~my t~ 50.004.473 54.095.735- Bao hi~m thftt nghiep 22.294.820 21.083.920- Phai tra vS e6 rue 2.379.366.446 4.270.188.813- Cac khoan phai tra, phai n9P khac 2.422.112.017 1.860.538.665Dai han 9.727.829.524 5.066.727.124- Nhan ~y quy, ky circe dai han 9.727.829.524 5.066.727.124

Ci}ug 15.705.879.087 13.198.565.520

N(HI~Mn

17. PHA.I TRA.KHAc

20

CONG TY CO pHAN THUC pHAM HUuNGHITHUYETMINH BAo cAo TAl CHINH MAu so B09- DNCac thuy俉t rninh nay la mot b(jphdn hap thanli va cdn aU(TCdoc a6ng thai vm baa caa tai chinh kern thea

18. VAYVAN<}THUE TAICHiNH0110112015 Trong nam 31112/2015

Gi:i tr] So c6 k ha nang lang Giam Gi:i tr] So c6 k ha nangtra nQ' tra nC}'

VND VND VND VND VND VNDYay va nQ'thue tai chinh ng~n han 218.547.331.176 218.547.331.176 996.3-74.B9.276 1.031.614.382.994 183.307.087.458 183.307.087.458Ngan hang TMCP C6ng thuong Viet Nam - 51.423.903.467 51.423.903.467 61.816.067.884 113.239.971.351CN Chuang DuongNgan hang Bangkok Dai Chung TNHH - Chi 41.940.160.937 41.940.160.937 67.036.006.667 105.247.377.992 3.728.789.612 3.728.789.612nhanh HaN9i (1)Ngan hang TMCP Quoc t~ Viet Nam - CN Ha 5.704.638.900 5.704.638.900 80.158.748.589 74.593.055.060 11.270.332.429 11.270.332.429N9i (2)Ngan hang TMCP Quan d9i - CN HaiBa 54.104.783.857 54.104.783.857 270.304.174.265 278.385.346.607 46.023.611.515 46.023.611.515Trirng (3)Ngan hang TMCP Ngoai Thirong Viet Nam - 57.503.333.270 57.503.333.270 358.112.687.350 319.571.666.189 96.044.354.431 96.044.354.431Chi nhanh Hoan Ki~m(4)C6ng ty TNHHMTV Cho Thue Tai Chfnh - 19.934.809.151 19.934.809.151 19.934.809.151Ngan Hang TMCP Ngoai Thuong Vi~tNam (5)Ngan hang TNHHM9t Thanh VienHSBC - CN 126.353.869.299 126.353.869.299HNNgan hang Shinhan bank Viet Nam 6.352.585.751 6.352.585.751No diii /z{ln din /z{ln tra 7.870.510.745 7.870.510.745 6.305.190.320 7.870.510.745 6.305.190.320 6.305.190.320Ngan hang TMCP Ngoai Thuong VN - CN 640.040.340 480.000.000 640.040.340 480.000.000 480.000.000Hoan Ki~m 640.040.340Cong ty TNHHMTV Cho Thue Tai Chfnh - 1.405.280.085 1.405.280.085 1.405.280.085Ngan Hang TMCP C6ng Thuong Vi~tNamCong ty TNHHMTV Cho Thue Tai Chfnh - 5.825.190.320 5.825.190.320 5.825.190.320 5.825.190.320 5.825.190.320 5.825.190.320Ngan Hang TMCP Ngoai Thuong Vi~tNam (6)Yay va nQ'thue titi chinh diti h:_tn 18.036.819.618 18.036.819.618 6.305.190.320 11.731.629.298 11.731.629.298Ngan hang TMCP NgoliliThuang VN - CN 705.546.968 705.546.968 480.000.000 225.546.968 225.546.968Hoan Ki~mC6ng ty TNHHMTV Cho Thue TiLiChfnh - 17.331.272.650 17.331.272.650 5.825.190.320 11.506.082.330 11.506.082.330Ngan Hang TMCP NgoliliThuang Vi~tNam (6)CQng 236.584.150.794 236.584.150.794 996.374.139.276 1.037.919.573.314 195.038.716.756 195.038.716.756

21

CONG TY CO PHAN TlIl)C PHAM HiJiJNGHITHUYET MINH BAocAo TAl CHINHCac thuyit rninh nay la rn(Jtb(Jphdn h(JJJthanb va cdn duoc d9C dang thai vm baa caa tai chinh kern thea

MAu so B09 - DN

(1) Khoan yay ngiin han Ngan hang Bangkok Dai chung TNHH - Chi nhanh Ha NQi thea thoa thuan tin dung s6 BBL - HN 04/2013 ngay 26/6/2013 va phu luchQ'Pd6ng tin dung s6 01 ngay 16/6/2014, han mire tin dung k~t hQ'Pla 2.000.000 USD. Khoan yay nham muc dich b6 sung v6n hru dQng. Cac khoan giaingan se e6 thai han t6i da 120 ngay. Uti suih eho yay thea tirng I~n nhdn no, khoan yay duoc dam bao thea hinh thirc tin chap, khong e6 tai san dam bao.

(2) Khoan yay ngan han Ngan hang TMCP quoc t~ Viet Nam thea hQ'Pd6ng tin dung s6 10.11.15.054 ngay 10/7/2015, han mire tin dung 50 tY. Khoan yay nhammuc dich b6 sung v6n hru dQng phuc VI,I hoat dQng san xu~t kinh doanh. Cac khoan yay thea Uiisu~t tha n6i c6 thai h?n rut v6n t6i da 04 thang~Thai h?n_hQ'Pd6ng la 12-thang-kS tu ngay 10/07/2015. Khoan yay khong CD tfrisan cam bao.

(3) Khoan yay ngiin h?n Ngan hang TMCP Quan dQi- chi nhanh Hai Ba Tnrng thea hQ'Pd6ng tin dvng h?n muc s6 133595.15.065.560403 ngay 23112/2015,h;;mmuc tin dl,lng la 100 tY d6ng nh~m b6 sung v6n luu dQng, phat hanh LlC, bao lanh thanh toanoThai h?n hQ'Pd6ng d~n h俉t ngay 30/1112016. Lai su~t diSuchinh ap dl,lngthea tirng gi~y nMn ng. Khoan yay khong e6 tai san dam bao.

(4) Khoan yay ngiin h?n Ngan hang TMCP Ngo?i thuang Vi~t Nam - Chi nhanh Hoan Ki俉m thea hgp d6ng tin dl,lngs6 HKI - HDCTD/15116 ngay 15/07/2015,h;:tnmuc tin dl,lng 100 tY d6ng nh~m b6 sung v6n luu dQng va cac ml,lc dich khac phl,lcVI,I ho?t dQng san xu~t kinh doanh clla Cong ty. Thai h?n rut v6nkhong qua 12 thang kS tu ngay hgp d6ng e6 hi~u life. Lai su~t 4,2%/nam va thay d6i thea tUng I~n nh~n ng. Khoan yay khong c6 tai san dam bao.

(5) Khoan yay ngiin h?n Cong ty eho thue tai ehinh TNHH MTV Ngan hang ngo?i thuang Vi~t Nam thS hi~n s6 du yay ella cac hgp d6ng s6 34.15.04/CVTLngay 23112/2015, hgp d6ng s6 34.15.05/CVTL ngay 28/12/2015, hgp d6ng s6 34.15.06/CVTL ngay 29/12/2015 nh~m b6 sung v6n luu dQng dS thanh toantiSnmua nguyen v~t li~u. Khoan yay e6 thai h?n 03 thang kS tu ngay nh~n ng, lai su~t thea tirng I~n nh~n ng.

(6) ThS hi~n s6 du yay dai h?n va ng d俉n h?n tra cho Cong ty cho thue tai ehinh TNHH MTV Ngan hang ngo?i thuang Vi~t Nam tai trg eho eac hgp d6ng thuetai chinh v6i lai su~t dugc diSu chinh thea lai su~t ngan hang tUng thai diSm.

Cae khoan nC}'thue tili chinh

Tu 1nam tra xu6ngK~ho~ch tra nC}'chi ti~t:

Nlim 2015Tong khoan Tong khoan

thanh toan ti~n Tra ti~n Tra nQ'g8c thanh toan ti~nthue llii thue thue

tili chinh tili chinhVND VND VND VND

9.460.693.962 2.230.223.557 7.230.470.405 17.699.532.697

Nlim 2014

Tra ti~nllii thue Tra nQ'g8c

VND VND3.795.828.829 13.903.703.868

31112/2015 0110112015VND VND

6.305.190.320 7.870.510.74511.731.629.298 18.036.819.61818.036.819.618 25.907.330.3636.305.190.320 7.870.510.74511.731.629.298 18.036.819.618

Trong yang mQt namTrong nam thu hai d~n nam thu nam

Ng dai h;:tnd~n h?n traYay va nQ'dai h~n

22

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CONG TY co pHAN THUC pRAM HUu NGIDTHUYET MINH BAo cAo TAl CHiNH MAu SO B09 - DNCac thuyit rninhnay la rni)thi)phdn h(1JJthank va can duac doc a6ng thai vo; baa caa tai chinh kernthea

19. VON CHU SO HUuVBn gop ciia Quy dAu ttr Quy d....phong LNST chua phanchu si)' hfru phat tri~n tai chinh h,(' ~A ApOi ong cQng

VND VND VND VND VNDT~i ngay 01101-1201" -108A49~070:000 24.488.199.659 6.537.193.743 24.649.212.031 164.123.675.433Tang v6n trong nam 91.550.930.000 91.550.930.000Lai trong nam (da baa g6m di俉u ehinh 25.256.021. 703h6i t6 thea KTNN) 25.256.021. 703Trfeh cac quy 3.487.088.349 1.162.362.783 (6.311.813.915) (1.662.362.783)Chia e6 tire (16.267.360.500) (16.267.360.500)T~i ngay 31112/2014 200.000.000.000 27.975.288.008 7.699.556.526 27.326.059.319 263.000.903.853Phan loai lai thea Thong ttr 200 7.699.556.526 (7.699.556.526)T~i ngay 0110112015 200.000.000.000 35.674.844.534 27.326.059.319 263.000.903.853Ding v6n trang namLai trong nam 25.649.483.378 25.649.483.378Trieh cac quy 10.098.048.600 (11.860.304.675) (1. 762.256.075)Chia e6 tire (14.400.000.000) ( 14.400.000.000)T~i ngay 31112/2015 200.000.000.000 45.772.893.134 26.715.238.022 272.488.131.156

Thea Nghi quyet Dai hQiC6 dong thuong nien nam 2015 cua Cong ty 56 04INQ-DHDCD ngay 20104/2015, loi nhuan sau thue nam 2014 duoc phan phoi:

Ⅻ Quy du phong tai ehinhⅫ Quy dAunr phat tri~nⅫ Quy khen thu6ng, phuc IgiⅫ Thu6ng ban di俉u hflOhⅫ Chia c6 tfrc

2.524.512.150 d6ng7.573.536.450 d6ng1.262.256.075 d6ng500.000.000 d6ng

14.400.000.000 d6ng

23

" 1:1:. 1 :1:._CONG TY CO PHAN TIIV'C PHAM H(J'U NGHlTHUYET MINH BAo cAo TAl CHINH MAU so B09 - DNCac thuyit minh.nay la mot b(jphdn h9P thanh va dn duoc doc iJ6ngthai v&ibaa caa tai chinh kem thea

I

Chi ti~t vBn gop ciia chu scYhfruTYI~ 31112/2015 0110112015% VND VND

V6n gop cua TCT Thuoc la 51,74% 103.476.300.000 103.476.300.000V6n gop cua cac d6i tirong khac 48,26% 96.523.700.000 96.523.700.000C{>ng 100,00% 200.000.000.000 200.000.000.000

Cac giao djch v~ vBn vo; cac chu scYhfru va phan ph6i e6 nrc, ehia IQinhu~nNam 2015 Nam 2014

VND VNDV6n dAu nr cua chii so· hfru- V6n gop d~u nam 200.000.000.000 108.449.070.000- V6n gop tang trong nam 91.550.930.000- V6n gop giam trong nam- V6n gop cuoi nam 200.000.000.000 200.000.000.000cA tuc, lQ'i nhu~n da ehia 14.400.000.000 16.267.360.500

cA phi~u31112/2015 0110112015

S6 hrong e6 phieu dang Icyphat hanh 20.000.000 20.000.000S6 hrong e6 phieu da ban ra cong chung 20.000.000 20.000.000

~

- C6phieu ph6 thong 20.000.000 20.000.000se IUQ11ge6 phieu duoc mua lai (co phieu quy)S6 IUQ11ge6 phieu dang hru hanh 20.000.000 20.000.000- C6 phieu ph6 thong 20.000.000 20.000.000M~nh gia e6 phi~u dang luu himh (d6ng) 10.000 10.000

Nam 2015 Nam 2014VND VND

~

C6 tuc da eong b6 sau ngay Ic~tthuc IcyIc~toan nam: 14.400.000.000 16.267.360.500- C6 rue da cong b6 tren c6 phi~u ph6 thOng 14.400.000.000 16.267.360.500- C6 tuel da cong b6 tren c6 phi~u uu daiC6 tue qua e6 phi~u uu dai luy k~chua duqe ghi nMn

20. DOANH1THU BAN HANG vA CUNG cAp DJCH VVNam 2015 Nam 2014

VND VND- Doanh thu ban thimh phfun, hang hoa 1.277.196.271.455 1.198.535.730.412- Doanh thu eung Clip djeh V\l 292.895.828 472.157.828CODa 1.277.489.167.283 1.199.007.888.240. ..

24

----- ----- --_.

CONG TY co pHAN THVC pHAM Hiru NGIIJTHUYET MINH BAo cAo TAl CHINH MAU SO B09 - DNCac thuyet rninr nay fa mot hi)phdn h9P thanh va dn duac doc a6ng thai v6'i baa caa tai chinh kernthea

Doanh thu vOi cac ben lien quanNam 2015 Nim 2014

C6ng ty C6 phan thuc pham Mi~n meC6ng ty C6 phan Cat LoiC6ng ty TNHH MTV thuoc hi Thanh H6aC6ng ty TNHH MTV Nguyen DuC6nglty TNHHMTVthu6e hi Siti GonC6ng ty XNK thuoc hiT6ng cong ty thuoc hi Vi~t NamCN 116ng cong ~ thuoc la Vi~t Nam - C6ng tyThuong mai mien NamC6ng ty TNHH MTV thuoc hi Thang LongCong] ty TNHH MTV vien kinh t~ Icy thuat thuoc laC6ng ty Thuong mai thuoc la

VND292.895.828

136.760.011

VND284.157.83242.381.77730.817.925

507.276.573 546.810.000

22.182.009

15.163.637

217.707.62988.509.091177.282.00012.850.00027.310.000

21. cAc KHoAN GIA.M TRU DOANH THU

Nam 2015 Nam 2014VND VND

Chiet khau thuong mai 24.575.358.617 6.066.626.881Himglban bi tra lai 50.215.484.995 51.451.079.144

CQng 74.790.843.612 57.517.706.02522. GIA. VON HANG BAN

Nitm 2015 Nitm 2014VND VND

Gia v6n cua thanh pham, hang h6a 960.595.421.088 920.946.087.222Dir phong/hoan nhap du phong giam gia hang t6n (329.681.522) 1.069.676.654khoCQng 960.265.739.566 922.015.763.876

I23. DOANH THU HO~T DQNG TAl CHiNHNam 2015 Nam 2014

VND VNDLai ti6n gjri, ti6n cho yay 4.705.548.133 2.815.379.285Lai chenh l~eh tY gia pMt sinh 11.540.488.927 3.921.254.057Ilii ehenh l~eh tY gia do dauh gia l~i 206.233.404 291.013.909

CQng 16.452.270.464 7.027.647.25124. CHI PHi TAl CHINH

Nitm 2015 Nitm 2014VND VND

Ilii ti6n yay 11.296.514.487 11.162.840.391Uehenh l~eh tY gia pMt sinh 867.365.567 1.221.055.064Chi~t kh§.u thanh toau 600.886.982 2.982.233.781

CQng 12.764.767.036 15.366.129.236

25

CONG TY co plIAN THl1C pHAM mruNGID. .Ⅻ I , , , ,THUYET MINH BAO CAO TAl CHINH MAD so B09 - DN

Cac thuyet minHnay la mot hi)phdn hop thanli va can duac doc d6ng thai v&i bao cao tai chinh kem theoI ,25. CHI PHI BAN HANG VA CHI PHI QuAN LY DOANH NGHIEPI Ⅻ

Nam 2015 Nam 2014VND VND

Chi phi ban hang 173.711.588.670 150.852.749.268Chi phi nhan vien 81.391.628.198 60.941.115.414Chi phi v~t lieu, bao bi 439.068.285 1.025.786.406Chi phi dung cu, d6 dung 26.384.027 941.581.418Chi phi khau hao tai san c6 djnh 1.625.590.923 1.964.338.217Chi phi djch vu mua ngoai va bang ti俉n khac 90.228.917.237 85.979.927.813

Chi phi quan Iy doanh nghiep 38.493.670.229 32.692.097 .595I ⅫChi phi nhan vien 22.901.882.144 19.769.780.415Chi phi v~t li~u quan IY 263.238.022 112.723.792Chi phi dung cu, d6 dung van phong 556.293.458 610.975.583Chi phi khau hao tai san c6 djnh 951.325.264 1.437.978.792Thu~, phi 1~phi 1.374.581.792 1.010.564.789Chi phi du phong 97.583.907 56.546.311Chi phi djch vu mua ngoai va bang ti俉n khac 12.348.765.642 9.693.527.913

26. THUN~pKHACNam 2015 Nam 2014

VND VNDThu nhjtp ill chuyen nhuong DIJ an Hung Yen 38.000.000.000Thu tir thanh IY tai san, cong cu dung cu 602.585.575Thu nh~p ill ban thanh pham t~ thu 238.010.748 222.977.671 .-}xThu nhap khac 859.940.516 1.549.217.111 )-CQng 1.097.951.264 40.374.780.357 K~

27. CHIPHIKHAC \.,Nam 2015 Nam 2014 'I/(

VND VND ~->:Ⅻ A

Chi phi cua DIJ an Hung Yen 30.487.489.953 COccChi phi thanh IY tai san, cong cu dung cu 27.573.544 THUGill v6n cua thanh ph~m ban t~ thu 1.862.363.025 3.604.303.749~Cac khofm khac 110.265.012 1.153.610.907

CQng 2.000.201.581 35.245.404.609 ~

28. CHI PHI SAN XUAT KINH DOANH THEO YEU TONam 2015 Nam 2014

VND VNDChi phi nhan vien 217.573.577.588 167.147.444.965Chi phi nguyen v~t li~u 878.562.435.980 749.431.140.993Chi phi dVng cv, d6 dung 16.614.593.678 13.366.016.562Chi phi kh~u hao TSCf) 24.648.400.729 24.881.372.836Thu~, phI, l~ phi 1.376.842.368 1.009.514.789Chi phi dlJ phOng 146.439.425 236.531.630Chi phi dich vv mua ngoai va bftng ti俉n khac 78.035.906.755 106.663.880.494

CQng 1.216.958.196.523 1.062.735.902.269

26

CONG TY co pHAN rmrc pllAM HUuNGHI. .THUYETMINH BAo cAo TAl CHINH MAUso B09- DNCac thuy俉t minh nay la mot bophdn hop thanh va can GUIlCdoc G6ngthin v6i baa caa tai chinh kem thea

29. CHI PHi THUE THU NH~P DOANH NGHI~P HI~N HANHNam 2015 Nam 2014

VND VND

Lqi nhu~n k~ toan trurrc thu~Di~u chinh cho thu nh~p chju thu~Trir: Thu nhap khong chju thueCong:- Cdc khodn chi phi khong duoc khdu tncThu nh~p chju thu~ThuS suat thue TNDNChi phi thuS TNDN hien hanh

33.012.578.317 32.720.465.239

Thu~ thu nh~p doanh nghi~p phai n{ip30. LAI CQ BAN THEN CO PmEU

456.035.042 1.208.823.563456.035.042 1.208.823.563

33.468.613.359 33.929.288.80222% 22%

7.363.094.939 7.464.443.5367.363.094.939 7.464.443.536

Nam 2015 Nam 2014VND VND

Loi nhuan kS t011nsau thue thu nhap doanh nghiep 25.649.483.378 25.256.021.703Loi nhuan phan b6 cho c6 dong sa huu c6 phieu ph6 25.649.483.378 25.256.021.703thongTrir: S6 trich quy khen thtrong phuc loi (i) 1.762.256.075S6 binh Iquan gia quyen cua c6 phieu pho thong dang hru 20.000.000 11.607.831hanh trong namUti co ban tren c6 phieu 1.282 2.328

, I , , " ,(i) So trich quy khen thuong phuc 19i nam 2014 so tien 1.762.256.075 dong la so trich thlJc te theaNghj qUYlhD~i hQi dbng e6 dong s6 04INQ-DHDCD ngay 09/04/2015 (ThuySt minh s6 19). Theo do,chi tieu Uti co bim tren e6 phiSu nam 2014 duge di~u ehinh l~i do anh huang eua vi~e trieh quy khenthuang phUe lqi nay.

Ngo~i t~ cac lo~iUSDBUR

69.685,34238,17

44.993,54249,09

cc,H 1~'EAI,_,

~--...........;.IG TY

31. cAc KHoAN MVC NGoAI BANG CAN DOl KIt ToAN31/12/2015 0110112015

Cong ty co cae ben lien quan sau:Ngoai cae Igiaodieh va s6 du v61 cae ben lien quan duge trinh bay t~i cae thuySt minh khae eua Baa eaotai ehinh nay, trong nam Cong ty co giao djeh vai cae ben lien quan sau:

.':'HAN.1

. PHAIJNGH~'AI- ,~~:;:;:;

32. GIAO DJCH VOl cAc BEN LIEN QUAN

Giao dich vOl cac ben lien quan nbtl sau:

27

CONG TY 00 pHANTRUC pHAMHUuNGHI. .THUYE:r M~ BAo cAo TAl CHINH MAUso B09-DNCac thuyet rninhnay la mot hI)phdn h9]Jthanli va dnduoc arc a6ng thai V01 baa caa tal chinh kernthea

Nam 2015 Nam 2014VND VND

7.673.154.334 10.503.856.0039.422.728 27.464.72419.232.500

6.400.000

7.450.293.600 8.416.177.500

Mua hangCong ty cs phan thuc pham Mi俉n RicCong tY Thtrong mai thuoc laCong ty thuong mai Mi俉n NamTrung tam dao tao VinatabaC8 t.rcT6ng Cong ty thuoc laViet NamThu nh~p cua H{}idAng quan tr], Ban Giam d6e cua Cdng ty nhtr sau:

Nam 2015 Nam 2014

H('>id6ng quan trjBan giam d6e

VND1.488.377.6072.761.372.400

VND1.146.708.7222.979.975.217

33. CONG CU TAl CHiNHI Ⅻ

Quan ly riii ro v6nCong ty quan tri nguon v6n nham dam bao rang Cong ty co the vira hoat d('>nglien tuc vira t6i da hoa loiich ella de e6 dong thong qua t6i iru hoa s6 dir nguon v6n va cong no.C~u true v6n ella Cong ty g6rn co cae khoan ng thufuI (bao g6rn cae khoan vay, ng trir di ti俉n va caekhoan tuong duong ti俉n) va phAnv6n thuQe sa huu ella cae e6 dong etia eong ty (bao g6rn v6n gop, caequy dl! triii"va Igi nhu~ sau thu~ chua ph:1nph6i).Cae ehinh saeh k@ toan ehii y@uChi ti~t eac ehinh saeh k~ toan eM y~u va cae phuong phap rna Cong ty ap d\lfig (bao g6rn cae tieu chid~ ghi nh~n, co sa xae dinh gia tr! va co sa ghi nh~n cae khoan thu nh~p va chi phi) d6i v6i tirng lo~i taisan tai el$h, cong ng ffii ehinh va cong C\lv6n duge trinh bay t~i Thuy~t minh s6 03.Cae lo~i eong el,ltili chinh

Tai san tlii chinhTi俉n va cae khoim tuong duong ti俉nPhiii thu khach hang va phai thu kbaeCQng

Ghi trj ghi s8 Gi:i tri ghi s831112/2015 0110112015

VND VND

228.008.296.229 319.868.163.64065.223.663.908 79.228.593.008293.231.960.137 399.096.756.648

195.038.716.756 236.584.150.794124.166.979.335 87.142.276.0349.712.913.786 10.071.938.0429.727.829.524 5.066.727.124

338.646.439.401 338.865.091.994

Cong nQ' tai chinhOie khoan yayPhai tra nguCriban va phai tra khaeChi phi phai traCong ng tai ehinh kbaeCQng

Cong ty chua danh gia gia tri hgp 1:9ella Utisan tai ehinh va cong ng tai chinh t:;tingay k~t thue nien de>k~ toan do Thong tu s6 210/2009/TT-BTC ngay 06/11/2009 ella Be>Hi ehinh cling nhu eac quy dinhhi~n hanh chua co huang d~n C\lthe v~ vi~c xac dinh gi:i tri hgp 1:9Cllacae tai san tai chinh va cong ngtai chinh. Thong tu s5 210/2009/TT-BTC ngay 06/11/2009 eua Be>Tai ehinh yeu eAu ap d\lng Chu&n

28

,1:

CONG TY co pHAN THUC pHAM mruNGID. .THUYETMINHBAo cAo TAl CHINH MAUso B09- DNCac thuyet minh ~ay fa mot hi)phdn h(YJJthanh va dn duoc doc a6ng thai voi baa caa tai chinh kem thea

rmrc bao cao tai chinh Quoc tS v~ viec trinh bay bao cao tai chinh va thuyet minh thong tin d6i voi congC1,ltai chinh nhung khong dira fa huang dfuI nrong dirong cho viec danh gia va ghi nhan cong C1,ltaichinh bao gam ca ap dung gia tri hop ly, nham phil hop voi Chuan mire bao cao tai chinh Quoc tS.M\lC tier quan ly riii ro Uti chinhRui ro t~i chinh bao gam rui ro thi tnrong (bao gam rui ro tY gia, rui ro lili su~t va rui ro v俉 gia), rui rotin dung, rui ro thanh khoan va rtii fOUti su~t cua dong ti俉n. Do thiSu thi truOng mua cac cong C1,ltaichinh nay nen Cong ty khong th\Ic hi~n cac bi~n phap phOng ngua cac rtii ro nay.

I

Riii ro thi tnrimgRui fO tHj truOng la rtii fOrna gia tri hgp ly ho~c gia tri cua dong ti俉n tuang lai cua cac cong C1,ltai chinhse biSn dQng do S\IbiSn dQngv俉 gia tren thi truOng. Rui fOthj truOng bi anh huang bffi cac lo~i: Rui fOtY gia ngp~i t~, rtii fO !iii ~u~tva fU!fOgia ca khac; Ho~t dQng kinh doanh cua Cong ty se cM ySu chiufui fOkhi co S\Ithay doi ve tY gia hoi doai va liii suitt tfen thi truOng.Quiin Ii rui ro tj gia ngo~i t?Cong ty th\Ic hi~n mQt s6 cac giao dich co g6c ngo~i t~, theo do, Cong ty se chiu fui fOkhi co biSn dQngv俉 tY gia. Cong ty khong th\Ic hi~n bi~n phap dam bao do thiSu thi truOng mua cac cong C1,ltai chinhnay.

Gia trj ghi s6 cua cac tai san bfuIg ti俉n va cong nQ'b&ngti俉n co g6c ngo~i t~ t~i thai diSm cU6i nam nhusau:

Tilisan31112/2015 0110112015

Cong nQ·31112/2015 0110112015

VND VNDVND VNDDo laMy (USD)Euro (EUR)

238.701.264.854 248.828.305.078 2.663.207.7085.822.675 6.450.034

Quo.n Ii rui ro liii suat T'~Hl.0,;~

Cong ty chiu fui ro liii su~t ph<itsinh tu cac khoan yay chiu liii su~t dii dUQ'cky kSt. Cong ty chiu rtii fOliii su~t klli Cong ty yay v6n theo liii suM c6 dinh (co di俉u chinh). Rui fO nay se do Cong ty quan tfib&ngcach'duy tri amuc dQhgp ly cac khoan yay liii su~t c6 dinh.Quo.n Ii rUi ro v; gia co.Cong ty co fui ro v俉 gia hang bOa do th\Ic hi~n mua mQt s6 lo~i hang hoa nh~t dinh. Cong ty quan ly ftiifOv俉 gia hang bOa thOng qua vi~c theo d5i ch~t che thOng tin va tinh hinh co lien quan cua thi truOnghang bOanhfun quan ly thai diSm mua hang va ban hang. )Rui ro tin d{lngRui fO tin d1,lngxay fa khi mQt khach hang ho~c d6i tac khong dap Ung duQ'c cac nghla V1,I trong hgpdang dfrn dSn cac t6n th~t tai chinh cho Cong ty. Cong ty quan ly rui ro nay bing cach xity d\Illg chinhsach tin d1,lngphil hgp va thuOng xuyen theo d5i tinh hinh dS danh gia xem Cong ty co chiu rui fOtind1,lnghay khong dS co bi~n phap thu h6i cong nQ'cung nhu dua ra phuang an d\I phOng rtii fOphil hgp.Riii ro thanh khoanCong ty quan ly rui ro thanh khoan thOng qua vi~c duy trl mQt lUQ'llgti俉n va cac khoan tuang duangti俉n phil h91' va cac khoan yay a muc rna Ban Giam d6c cho la du dS dap Ung nhu cAuho;;ttdQng cuaCong ty nh~m giam thiSu anh huang cua nhung biSn dQng v俉 lu6ng ti俉n.

29

CONG TY co pHAN THUC pHAM mrnNGIDI' Ⅻ

THUYET MINH BAo cAo TAl CHINH MAU so B09 - DNCac thuye: mink Inayla ml}thI}phdn hop thann va can duoc doc il6ng thoi WYi baa cao tai chinh kem thea

Bang dum day trinh bay chi tiSt cac mire dao han thea hop d6ng con lai d6i voi cong no ffii chinh phip~ai sinh va ~hai han thanh toan nhu dll diroc thoa thuan. Bang diroi day duoc trinh bay dira tren dongtien chua chiet khau cua cong no tai chinh tinh thea ngay sam nhat rna Cong ty phai tra.

Durrl 1 Dam Til 1-5 Dam T8DgVND VND VND

T~i 3111.2/2015Cac khoan vay 183.307.087.458 11.731.629.298 195.038.716.756Phai tra ngiroi ban va phai tnt khac 124.166.979.335 124.166.979.335Chi phi IPhai tra 9.712.913.786 9.712.913.786Cong no tai chinh khac 9.727.829.524 9.727.829.524T~i 01101/2015Cac khoan vay 218.547.331.176 18.036.819.618 236.584.150.794Phai tra ngiroi ban va phai tra khac 87.142.276.034 87.142.276.034Chi phi phai tra 10.071.938.042 10.071.938.042Cong no tai chinh khac 5.066.727.124 5.066.727.124

Ban Giam d6c danh gia mire t~p trung rui ro thanh khoan 6 mire thelp. Ban Giam d6c tin tuang r~ngCong ty co thS t;;tOra dtl ngu6n ti~n dS dap Ung cac nghla V\I tai chinh khi dSn h;;tn.

Bang sau day trinh bay chi tiSt muc dao h;;tncho tai san tai chinh phi phai sinh. Bang dugc l?p tren cos6 muc dao h~ thea hgp d6ng chua chiSt khelu ctla tai san tai chinh g6m llli ill cac tai san do, nSu co.

I , '..Vi~c tri~ bay thOng tin tai san tai chinh phi phai sinh la can thiet de hieu dugc vi~c quan ly rtli ro thanhkhoan cua Cong ty khi tinh thanh khoan dugc quan ly tren co s6 cong ng va tid san thu§.n.

Duo'i 1 Dam Til 1-5 Dam T6DgVND

228.008.296.22965.223.663.908

VND VND228.008.296.22965.223.663.908

Ti~n va cac khoan tuong duong ti~nPhai thu khach hang va phili thu khac

34. THONG TIN KHAcNNi'im2015' D;;tihQi d6ng c6 dong Cong ty dll thOng qua chtl truong chuySn d6i ml,lcdich Slrdl,lngdeltd6i f

v&ikhu delt 122 Djnh Cong, Hoang Mai, Ha NQi thanh van phong lam vi~c va cho thue, cong trinh nha 26 dS kinh (loanh d6ng thai tly quy~n cho HQi d6ng quan tri xay dlJllg phuong an chuySn d6i ml,lcdich ()..\J\O ~;::::sir dl,lngdeltva l~p dl! an quy ho;;tch. ~~. cONe

Q' c6?PI35. cAc Sl/ KI:E:NPHAT SINH SAU NGA.Y KET THUC KY KE ToAN NAM THlfC f

, " ,~ Hlfu IKhong co Sl!ki~n bat thuang nao xay ra sau ngay ket tMc nien dQke toan lam anh huang den tinh hi -'5-0,tai chinh va ho;;ttdQng ctla Cong ty c§.nthiSt phfti di~u chinh hoi;lctrinh bay tren Bao cao titi chinh cho "i't\tG MAIcy ho;;ttdQ~gnay.

30

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

CONG TY co PHAN THVC pHAM mrnNGHlTHUYET MINH BAocAo TAl CHINHCac thuy俉t rninh nay la rnl)t hI)phdn h9']Jthilnh va cdn duoc doc a6ng thai v6'i baa caa tai chinb kern thea

MAU so B09 - DN36. so LI~U SO SANH

86 li~u so sanh la s6 li~u diroc phan anh tren Bao cao tai chinh cho nam tai chinh kSt thuc ngay 31/12/2014 dll duoc kiem toanoK~ illngay 01101/2015, Cong ty dllap dung Thong tu s6 200/2014ITT-BTC do B9 Tai chinh ban hanh ngay 22 thang 12 nam 2014 ("Thong tu 200"), huang d~n chS d9 kS toan cho doanh nghiep,Theo d6, m9t s6 s6 lieu dAunam tren Bang can d6i kS toan tai ngay 31112/~0 15, Bao cao kSt qua hoat d9ng-kinh doanh nam 201-4dll diroc phan -lo~i lai d~ c6 -ih~ -so sanh duoc voi s6-li~u tuong irng tren Bao cao tai chlnh cho nam tai chinh kSt thuc ngay 31112/2015.

Ngoai ra, m9t s6 s6 li~u so sanh tren Bao cao tai chinh cho nam tai chinh kSt thUc ngay 31/12/2014 dll duqc diSu chinh hili t6 theo Bao cao ki~m toan cua Ki~mtoan Nha nu6c ngay 19/0112016 phu hqp v6i Chu§.nmlJc kS toan Vi~t Nam s6 29 - Thay d6i chinh sach kS toan, u6c tinh kS toan va cac sai s6t.

Anh huang cua Bao cao tai chinh nam 2014 sau khi diSu chinh nhu sau:Phan lo:;ti h;li theo Di~u chinh theo

Biing din d8i k~ tm!n Mas8 31112/2014 1T200 KINN 0110112015VND VND VND VND

Ti'tisiinPhiti thu ngiin h~n kMc 136 2.763.975.154 2.615.082.491 5.379.057.645Tlli san ngiin h~n kMc 155 2.615.082.491 (2.615.082.491)PMi thu dai h~n kMc 216 223.902.000 223.902.000Titi san diti h~n khac 268 223.902.000 (223.902.000)ThuS GTGT duqc kh~u trir 152 1.658.368.278 39.854.810 1.698.223.088CQng 7.261.327.923 39.854.810 7.301.182.733NQ' phiii triiPhiti tra nguOi ban ngiin h~n 311 81.383.371.181 (371.822.625) 81.011.548.556ThuS va cac khoan phai nop Nha nu6c 313 5.019.096.684 400.777 .231 5.419.873.915

). ANguon vonQuy dAutu pMt tri俉n 417 27.975.288.008 (27.975.288.008)Quy dlJ phong tM chfnh 418 7.699.556.526 (7.699.556.526)Quy dfiu tu pMt tri俉n 418 35.674.844.534 35.674.844.534Lqi nhu~n sau thuS chua phan ph6i 421 27.315.159.115 10.900.204 27.326.059.319CQng 149.392.471.514 39.854.810 149.432.326.324

31

CONG TY CO PHAN rmrc pRAM HiJiJ NGlQMAU so B09 - DNTHUYET MINH BAo cAo TAl CHINH

Cac thuyit rninhnay fa mot bl)phdn h9P thanh va can duoc doc a6ng thai voi baa caa tai chinb kernthea

Bao cao k~t qua hoat dl)ng kinh doanh

Doanh thu ban hang va cung dp dieh vuGia von hang banChi phi ban hangChi phi quan IY doanh nghiepLoinhuan tir hoat d(>ngkinh doanhThu nh~p khacChi phi khacLoi nhuan k@toan tnroc thu@Chi phi thue TNDN hien hanhLQi nhuan sau thu@thu nhap doanh nghiepLai co ban tren c6 phieu

Bao cao hru chuyen ti~n t~

Ma sa Nam 2014------VND--

Nam 2014Phan loai l:_titheo Di~u chinh theo (Trinh bay/

IT 200 K'INN Di~u chinh lai)---------VND-------------VND----------VND-~

01 1.242.408.197.96211 928.350.950.16325 187.539.750.54626 32.712.371.74730 27.948.937.49631 40.086.735.79432 35.329.182.67150 32.706.490.61951 7.461.369.12060 25.245.121.49970 2.175

Mil sa Nam 2014------VND--------

LQi nhuan tnroc thue 01Tang, giam cac khoan phai thu 09Tang, giam cac khoan phai tra (Khong k~ lili 11yay phai tra, thue TNDN phai nop)

NgrrOi I~p

Vii Van Thjnh

32.706.490.619(58.859.025.465)(94.373.209.828)

(45.143.070.052)(6.335.186.287)(38.807.883.765)

1.742. 760.330

2.120.882.487(20.274.152)(357.848.005)371.822.625(83.778.062)

(83.778.062)13.974.6203.074.41610.900.204

Phan loai l:_titheo Di~u chinh theoIT 200 K'INNVND----------VND----

13.974.620(39.854.810)25.880.190

1.199.007.888.240922.015.763.876150.852.749.26832.692.097.59527.591.089.49140.374.780.35735.245.404.60932.720.465.2397.464.443.53625.256.021. 703

2.328Nam 2014

(Di~u chinh l:_ti)VND

32.720.465.239(58.898.880.275)(94.347.329.638)

K~ toan tmiYng

LeThj Anh

32

Trjnh Trung Hi~u