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1 D'n vi: cong Ty C rhan sam BROTHRS vt NAM Md s6 thuts: Dfa chi: 6 Tdarhd Anna, :q 10, Dudnecgle vi6nphan m6m Quang M6u sii B03 -DN (Ban hdnh the TT s6 200 ngdy 22thdngl2 ndm20l4 cira BQ Tdi chinh). Luu chuy6n tion til h4t tlqng kinh danh BAO CAO LUU CHUYN TN T (THO PHUONG PHAP GAN TP) Quf 3 nm l ) Lgi nhuqn trrdc thud 01 62,328,197 2,398,020,94 2. Didu chinh ch ctic khdn - Khdu ha TSCD vd BDSDT ,711,492 91,339,61 - C6c khdn dg phdng 03 (191,463,694) 379,83,177 - Lai, 16 ch6nh lqch ljr gi6 h6i d6i d dinh giit l4i cric ldrin muc ti6n tc c6 s6c nsai td 04 66,623, Lai, l til hat rlqng dau tu 0 (10,178,667" (309,87,62) - Chi phi 1i vay ,277,30 (3 10,179,83) - C6c khdn tli6u chinh khdc Lgi nhuqn th hqt itqng kinh danh trrdc thay Afi vdn lru iil\ng 08 2,172,298,176 3,109,139,889 - Tdng, giam c6c ldrdn ph6i thu 09 (3,280,063,13. (46,948,22,109) - Tdng, gi6m hdng t6n kh 10 (6,379,867,703" (24,098,140,20) - ang, glam cac khan phal tra (Khng ke llir vay phar tra, thue thu nhan danh nshi6n nhii n6n') ll (38,46,01l) 21,860,688,821 - Tdng, gi6m chi phi tr6 trudc t2 0,709,963 (1,40,269,36) - Tdng, gidm chimg kh6n kinh danh ,693,380 - Ti6n l6i vay dd trd 14 (196,277,30) (32,342,860) - Thu6 thu nhflp danh nghiqp dd nqp 1 0 (600,000,000) - Ti6n thu ldr6c tt h4t tlqng kinh danh 16 68,42,038,033 96,974,76 - Ti6n chi kh6c ch h4t dqng kinh danh 17 (10,197,479,79) ( 10,837, Luu chuydn tiin thudn th hgl ilqng kinh danh 20 18,37,9,76 (67,370, 819. Lu'u chuy6n ti6n tir h4t tlqng tliu tu' M s6 Thuyi6t minh Nm nay Nm trufc LTi6n chi d6 mua sim, x6y dlrng TSCD vd c6c tdi s6n ddi hpn kh6c 21 (7,41,809,642) 2.Ti6n thu tir thanh lf, nhuqng b6n TSC vd c6c tdi s6n ddi han kh6c ,213 PH 3.Ti6n chi ch vay, mua c6c c6ng cg ng cria ttcrn vi k*r6c Ti6n thu h6i ch vay, b6n lai c6c c6ng cp ng cria tln vi kfi6c 24 4,66,000 0.Ti6n chi dau tu g6p v6n vd dn vi khiic Ti6n thu tr6i AAu tu g6p v6n vd dn vi kh6c Ti6n thu 16i ch vay, c6 tric vd lgi nhudn dugc chia ,98,2 282,298,642 Lwu chuydn tiin thudn fir hgt itqng ttiu lu 30 (6,93,186, ,17,91. Luu chuy6n tidn tt h4t tlqng tdi chfnh l. Ti6n thu tri ph6t hdnh c6 phi6u, nhqn v6n g6p cria cht s0 hitu Ti6n tri lai v6n g6p ch cdc chir s0 hii'u, mua lai-6lhi6u c* Canh nghiop da phat hanh 3. Ti6n thu trlr di vav JJ 7,020,803,999 28,483,730, Ti6n tra n g6c vay 34 (1,403,392,000) (9,793,2,066). Ti6n tr'6 n g6c thu6 tdi chinh C6 tr1c, li nhudn dd trd ch chri s6 hlru 36 (6,98,9,42' 0 Lru chayiln tiin thuin tlt hgt itqng tdi chtnh 40 (1,341,193,427) 18,690,177,934 Luu chuy6n tidn thuan trng k] (0 : ) 0 (3,918,773,761) (48,396,834,032) Ti6n vi tucrng dungttm;a; ky 60 49,667,499, ,309,296,066 Anh hudng cria thay d6i ti gia ni Aai quy d6i ng4i tq 6t 626,839,927 0 Ti6n vd tung ilung tidn cusi ky (70 = ) 70 46,37,64,197 1,911,42,034 \?x 0( P} BR( in

2 Nguli lp bi6u (Kf, hq t6n) K6't6n tnr8ng (Kj, hq t6n) Ngdy 30 thdng 10 ndm 2018 chil tlch HDQT )W,*ffii,,W Ji^ G SAtl.lATYANO

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5 Chi Ti6u Cdng ty: 110-C6ng ty SAM BROTHRS-HO Mfiu B01 - DN (Ban hdnh kdm the Th6ng tu s ZOO ngay 22 thdng 12 ndm 2Ol4 cia BQ Tdi chinh) sanc can dr rf, ran K): Qtr3-18 Thuvdt MA Sd Sdcudi Nrm S6'D'u Nm Minh (1) Q) (3) (4) (s) rar san Nci.N HAN (100= ,24,618, ,14,119. Tidn vh cdc khin trldng drldng ticn (110=111+11^2) l len ,37,64,187 46,948,88,19. Crc khin tl6'u trl thi chinh ngsn hqn (120=121: t20 6,626,099324,869,018,13 khrn kinh danh t2t 7,317,039,691 6,04,236,02 ng gi6m gi6, chtng khrdn kinh danh ,940,371-18,2t7,. Crc khin phii thu ngf n h4n (130= ) ,37,64,181 46,948,88, ,431,983,01 206,727,193,180 Phdi thu ngdn h4n cria khdch hi 131 t8,299,447,8 72,02,796, T16 tnrdc ch nsudi biin ns6n han t32 12,229,036,91 33,62,21t,764 Phei thu n6i b0 t33 94,09,149,3 1,99r,066,621 Phei thu v6 ch va Phei thu ng6n han kh6c ,629,334 18,369,87,92 382,4,7'18 71,70,996,271 i thu ne6n han kh6 tldi t37-7,113,069, -1,306,277,2 Tdi s6n thidu chd xr? t39 36,931,8 360,883,0 V. Hing tdn kh (140= ) ,01,216,08( 34,694,433,7) ldne t6n kh 14r 26,498,428,747 40,001,60,9 Dr, phdng grirm gi6 hdng t6n kh') 149 -,447,2t2,66t -,307,127,20( V. Tei sin ngdn h4n khdc (10 = l 10 7,769,7,80L 8,90,89,19' Chi phi tr6 tnldc ng6n han 11 2,876,613,07 2,031,031,39 GTGT ihqc khdu hil t2 4,89r,960,7t 6,873,37, vi c6c khin kh6c ph6i thu NgAn s6ch nhd nrldc 13 1,1 8 1,993 1, tr 8 1,993 B. TA SAN DA HAN ,743,300,928 18,918,148,89( i thu dhi h4n 2t0 161,48,999,31( 80,69,626,03t Phei rhu dii han kh6c ,49,999,31 80,69,626,039. Tei s6n c6' dinh (220= ) ,74,777,1 L7,491,32 1. Tei sin c6'tlinh hrlu hinh (221= ; ,017,234,001 L7,034,40,971 -Nguy6n gi ,04,919, 74,92,869,949 -Gi6 rri ha mdn lfry kd(x) ,029,69, -728,9,464, Tei sdn c6'tlinh v6 hinh (227= ) ,43,18 46,9t6,00i

6 -NguyOn giii 228 4,30t,207,364 3,87,481,720 -Gi6 tri ha mdn luy kd(x) 229-3,63,664,206-3,130,6,718 V. Thi sin dd tlane dhi han (240= 'l 240 3,699,123,719 6,732,960,28 Chi phi xay drlns cd bin dd dane 242 3,699,723,719 6,732,960,29 V. TAi sin ddi hqn khdc (260= ) ,803,411,734 3L,124,240,42 Chi phi trl trtdc ddi han 261, 27,434,,139 28,49,11,720 Tdi s6n thud thu nhap hdn lai 262 2,368,86,9 2,66,088,732 rdr.vc conc rar san (270=r+2) 270 4,997,919, ,063,268,747 NGUON VON A.N0 PHA rna ls=s1+330) ,32,286,001 98,08,328,93. N ngdn h4n (310= ) ,10,773,21 97,40,149,488 Phei tre ngrldi b6n ng6n h4n 311 4,940,7,68 7,69,298,722 Ngrdi mua tr6 ti6n tnrdc ng6n han ,273,648 4,62,873,898 Thud vd cric khan ph6i nqp NgAn sdch nhd nudc ,178,18 2,094,864,662 PhAi tre ngrrdi la dqng 374 2,638,44,42 2,29,23,69C Chi phi phii trd ng6n h4n 31 2,802,612,687 3,24,642,84',1 Phei tre n6i b0 ng6n han 3t6 9,644,322,077 2,860,764,909 Phei tre ng6n h4n kh6c 3t9 30,146,682,78 28,630,968,73 Vay vd nd thu6 tdi chinh ngxn han ,327,403,999 46,128,00,001. Nd dii h4n (330= ) ,12,70 968,179,10 Phei rre dii han kh6c ,000, ,000,000 Vay vi thu6 nd tdi chinh ddi han ,666,3 Drr phdng phai tr6 dii han ,12,7C 184,12,70 B. vdn cntr sd utlu 1+= ) ,64,633, ,4,940,14. V6'n chfi sd hflu ,64,633, ,4,940,14 Vdn g6p ctia chfr sd hfu 4tt 273,664,760, ,664,760,00C Cd phidu phd th6ng c quydn bidu quydt 4la 273,664,760, ,664,760,000 Thdng drr vdn cd phan 4t2 94,62,673,463!e. Q4,62,673,463 d phidu quy(*) 4t -600,000,0 600,000,000 ChGnh 16ch t! gid h6i drii ,94,991,qffi i6,ls+,ss r,s Ldi nhuan sau thud chrra phdn phdi 42t 11,360,2r8, ;"/- 269,2,626 -LNST chtcl phan phdi lfiy kd ddn cudi k) tradc 421 a 1,60,384 #ssz -,NS chua phan phdi k) ndy 42Lb 9,709,834,296 8,269,2,626 rdnc conc NGUdN vdn 1++=3+4) ,919, ,063,268,747 '/rn ful.a Nguli ldp bidu (Kf, hq t6n) Ngdy 30 thiing 10 ndm 2018 QwWWJU^ SA\'JATYAl,lO

7 cngty..phan.am BR.THRS,T NAM Miu s6 sg-n* (Ban hdnh rhe 7'hng ru sil 200/201/77'-BTC ngdy 22/ ) 2/20 l-l cua 86 T iri chinh) THUYT MNH gao CAO TA CHNH Xdt thrtc qi ngiy 30 thting 09 ndm Dc <li6m hpt tlqng cta danh nghiqp L Dn v! bri cri (a) 'inh thric so h['u v6n COng ry CP Siarn Brthers ViOt Nam ("C6ng ty") a mt cdng ty c6 phan duc thdnh Jdp tai Vi6t Narn (b) H4t dqng chinh Cac hat d0ng chinh cta COng ty la:. Sdn xudt cac lqi ddy PP, day P, day thirng bqn dirng trng ndng ngu nghiqp;. Sdn xuat ctic phu ki n, dung cu, trang thiet Ui Uing nhua dirng trng ndng ngu nghi6p;. Sdn xudt va phdt tri6n phin mdm may tinhl va.. ^.. t Thuc hi6n quyen nhdp khdu, quydn xudt khdu va quy6n phdn ph6i cac mdt hang st dpng trng linh vgc n6ng ngu nghiqp Cdng ty c mdt Tru Sd Chin h tai ta nha Anna, so t O, CVpfr,f Quang Trung, P Tdn Chanh HiQp, Q.12, TPHCM, Vigt Nam ("Tru sd ch inh") the gi6y phep d6u tu so l321lgp d Uy Ban Nhdn Ddn TPHCM c6p ngay 8 th6ng 7 ndn 199 trng thdi gian 30 n[m fe tu ngay cdp gidy phep dau tu (c) Chu k] srin xuat kinh danh th6ng thu'd'ng Chu k! sdn xuat kinh dang th6ng tlrung cda Cdng ty nirn trng pharn vi 2 thdng 1/. C s6 lflp br c6 tai chinh (a) Tuy6n b6 vd tuan tnr; BA c6 tai chinh k6t thuc ngdy 3OlO9l2O18 tudn tlrr'i cdc quy dinh c6 li6n quan c0a Che do k6 tan danh nghiqp vd c6c quy dinh phdp lli c6 li6n quan (b) C s6'tl lu'dng B60catai chinh,trub6caluuchuyenti ntq,duqcldptrencsdd6ntichthenguyent6cgi6gtc (c) K) k6 tdn ntrm Kj, k tan ndm cira Cdng 1y la tir ngay th6ng 1 rl n ngay 31 thang 12 (rl) D'rr vi ti6n tc k6 trin va tl'n vi tidn tq trinh bhy trng b cr B6c6luuchuytinti6ntQduqcldpthephungphdpgi6nti6p q Dn vi ti n te k6 ran c0a Cdng ry la D6ng Viet Narn C'VND"), cing la dn vi tion tc duc sri dung ch muc dich lp va trinh bay ba ca tai chinh L Ap dung Hu6'ng dan ChA do k6 t:ln Danh nghiqp m6'i ban hinh Ngay 22 thang 12 ndm 2014, Bd Tdi chinh ban hanh Th6ng tu so ZOOlZOtqfit-BTC hung dan Ch6 do K6 t6n Danh nghiqp ("Thdng tu 200"), Th6ng tlr 200 thay th6 ch quy dinh truc rldy v6 Che do KC tdn Danh nghiqp ban hanh the QuyCt dinh so t S/ZOOO/qO-BTC ngay 20 thdng 3 ndm 2006 va Thdngtus62442OO71TT-BTCngay3l thdng12nlm2009ciabdtdi chinh Th6ngtu200c6hi6ulucsau4ngaykCtirngayk!vaapdgngchkj,ket6nndrrbftddutu hac sau ngay 1 thang ndm 201 K6 tu ngay 1 thdng 1 ndrn 201, Cdng ty dd ap dung phi hoi to cac quy tlinh cla thdng tu 200 Nhtng thay d6i qualr trqng trng chiuh sach k6 tan cria C6ng ty va cac dnh hudng diin ba c6 tiri chinh clia Cdng ty ndu c6 dugc trinh bay trng cdc thuy6t rnrnh bd c6 tai chinh sau ddy V. T6nr tft nhlng chinh sch k6 trin chii y6u Sau ddy la nhlng chinh sdch kd tan cht ydu duc cdng ty ap dqng trng viqc ldp ba ca tai chlnh k6t thirc ngity 3OlO9l2Ol8 (a) Cric gia d!ch blng ngqi tq Cac gia dich bang cac dn vi ti6n khac VND trng lcj, tlugc qlry ddi sang VND the ti gia thuc tc tai ngdy gia dich. Ti'gi6 thuc t6 ap dung ch cac gia dich bing ngai t6 rluc xac dinh nhu sau:. T1r, gia gia dich thuc t6 khi rnua biin ngai tc ld tj, gi6 k1i k t trng hp d6ng mua ban ng4i te giira COng ty vd Ng6n hdng thung mai ' Tj' gia gia dich thuc t6 khi gp v6n hlc nh6n v6n g6p la tj' gia rrua ng4i tc cta ngan hdng ni Cdng ty md tai khdn d6 nhdn v6n gp tai ngay gp v6n 'Tj'gi6 gia dich thuc t0 khi ghi nhdn n phdi thu la ty gi6 rrua ngai tq crja Ngdn trdng ni Cdng ty nhdn ti6n tu khdch hang hac d6i tac 'T1i, gia gia dich thuc tc khi ghi nhdn n phdi tra la ti gia ban nggi t cia Ng6n hang ni C6ug ty dg ki6n thanh tdn khdn phdi tra tl ' OOi vl c6c gia dich rnua s6m tdi sdn h[c cac khdn chi phi thanh tan ngay bing ngai t6, tj' gia gia d!ch thuc td ld tj, gia mua cila ngdn hdng ni Cdng ty thuc hi0n thanh tan C6c klrdn muc tai sdn vd nq phdi trd c6 g6c b[ng tln vi ti6n td kh6c V].D dugc quy d6i sang VND the rj' gi6 gia dich thqc tr! tai ngdy ket thirc tci, t6 tan Tli gia gia dich thuc tt! khi danh gia lai cac khdn uruc ti6n t6 c6 g6c ngai tq tai ngay ldp bd c6 tai chinh dugc xiic dinh 1hu sau: ' DOi vdi cdc khdn rnuc ticn te c g6c ngai tc ld tdi san (tr6n rndt va phdi thu). dung t'ji gia lnua ngai te cta ngan hdng thung mai ni cdng ty thung xuy6n c gia drch tai ngay k6t thuc kj, ke tan. Ti0n grlri ngdn hdng bsng ngai t dugc danh gi6 J4i the ti gia rnua ngai te c0a chinli ngdn hang ni Cdng ty giri tien hlc md tai khan ngai te

8 . D6i.vdi c6c khan mpc ti6n tq c6 goc ng4i tq d nq phdi tri: dung fj' gi6 bdn ngai tq cia ngdn hdng thung m4i ni COng ty thudng xuy6n c6 gia dich tai ngay t6t ttruc t<y rc ten T6t ca cdc khan ch6nh lqch * gid hoi cl6i duqc ghi nhqn vd b6 cd k6t qud hat dqng kinh danh GOng cd dnh hu&ng ddng k6 nd il6n bd c6 tdi chinh khi 6p dr,.rng chinh sdch k6 t6n tr6n. (b) ridn Ti6n ba g6m tidn mpt vd tidn grii ngdn hdng kh6ng lcjr hnn. (c) Crlc khin ttlu tu Chimg khdn kinh danh Chung kh6n kinh danh ld cdc tai chung khdn dugc C0ng ty nlm git vl msc illch kinh danh, tuc ld mua va vd b6n ra d6 thu lqi nhufn trng thdi gian ngin Chfng kh6n kinh danh clugc ghi nhfln ban ddu tbe gi6 g6c ba gdm gi6 mua cirng cdc cbi phl mua Sau ghi nhgn ban ddu, chung kh6n kinh danh dugc x6c clinh the gi6 g6c trir <li du phdng gidm gi6 chung kh6n kinh danh Du phdng gidm gi6 chrmg khdn kinh danh <lugc lap khi gid thi truhng cia chung khdn gidm xu6ng thap hn gi6 tri ghi s6 cia cb0ng. Sau khi khdn du phdng <lugc lp, n6u gid th! trung cria chimg kh6n t[ng l6n thi khdn dg phdng s0 tlugc hdn nhflp. Khdn dy phdng chl tlugc hdn nhfp trng phnm vi sa ch gi6 tri ghi s6 cia chung kh6n kinh danh khdng vugt qua gi6 trj ghi s6 cria c6c chung khdn niy khi gid ilinh kh6ng c6 khin dg phdng nd dd tlugc ghi nhfn. (d) Cc khnn phii thu Cdc khin phdi thu kh6ch hdng vd c6c khdn phdi thu khdc dugc phdn 6nh the nguyon gi6 tru di ds phdng phdi thu kh6 cldi (e) Hing tdn kh Hdngtdnkhduqcphdndnhthegi6th6phngiiiagidgcvdgiatr[thuanc6th6thvchiQn<lugc Gi6g6cdugctinhthephungphdpblnhqudnvdbagdmtAtcdcdcchiphl phat sinh d6 c6 dugc hdng t6n kh d dia di6m vd trang th6i hiqn tai DOi vi thanh phdrn vd sin pham dd dang, gi6 gc ba gdm nguyon vit tiqu, chi phi nhdn cdng trgc tiiip vd cdc chi phi sdn xuat chung duqc phdn bo Gi6 tri thudn c6 the thgc hien dugc udc tlnb dya vd gia b6n cta hdng t6n kh tru tli c6c khdn chi pht udc tinh <16 hdn thdnh sdn phdm vd cdc chi phl bdn hdng. C6ng ty dp dpng phung phdp kc khai thudng xuy6n itd h4ch t6n hdng tdn kh. (l) TAi s6n c6 dlnh hru hlnh NguyAn gtul Tdi sdn c dinh hru hinh tlusc th6 hien the nguydn gid trir di gi6 tri ha mdn ly k6. Nguyen gi6 tdi san c6 dinh htu hlnh ba g6m gi6 mua, thuti nhap khau, c6c lgi thuti mua hdng khdng hdn l4i vd chi phi i6n quan truc ti6p il6 dua tdi sin <l6n vi tri vd trang th6i hnt <Qng ch mgc cllch da du ki6n. c6c chi phi ph6t sinh sau khi tdi san cri clinh htu hinh dd ttua vd hgt dqng nhu chi phl sta chiia, bd du0ng vd d4i tu clugc ghi nh0n vd b6 c6 kilt qud hat d0ng kinh danh trng lcj, md chi phl ph6t sinh. Trng cac trudng hqp c6 th6 chung minh mqt c6ch rd rdng c6c khdn chi phi ndy ldm gia ttrng lgi ich kinh td trng tung lai du tlnh thu dugc ti viqc srt dpng tdi sdn c6 dinh hfi'u hinh vuqt trcn muc hat dqng ti6u chuan the nhu tldnh gi6 ban dau, thl cdc chi phl ndy dugc v6n hda nhu mqt khdn nguy0n gia tang thcm c[ra tdi sin c6 dinh hru hlnh Khdu ha KhAu ha tlugc tinh the phung phdp dudng th&ng dya tren thdi gian htu dung udc tinh cria tdi sin c6 <linh hitu hlnh. Thdi gian hilu dung udc tlnh nhu sau: \s' c c lal,l. Nhd cta -20 ndm. Nhd xu&ng vd mdy m6c 2-13 ndm. Thi6t bi vln phdng 3-8 ndm. Phung tiqn vfln chuy6n -10 ntrm Tli sin c6 dinh hu hinh thu tii chinh C6c hgp ddng thu6 tlugc ph6n lai ld thu6 tdi cbinh n6u the cdc <li6u khdn cia hqp ddng, Cdng ty da nhfln phdn tdn rui r vd lgi ch gin lidn vdi quydn sd httu. Tdi sdn c6 dinh hitu hlnh dudi htnh thtc thuc tdi chlnh tluc thd hien bing s6 tidn tung duc vdi s th6p hn giiia gi6 tri hqp lj ctra tdi san c6 dfnh va gia tri hien tai crla c6c khdn tidn thue t6i thi6u, tinh tsi thdi di6m bit <lau thu6, tru tli gi6 tri ha mdn lfiy k6. KhAu ha crla tdi sdn thu0 tdi chinb tlugc hqch tdn the phung ph6p <ludng thing dga tr6n thdi gian hiiu dgng udc tnh c0a tdi sdn thu6 tdi chinh. Thdi gian hiiu dpng udc tinh cria tdi sin thu tdi chinh nhat qu6n vdi tdi san c6 dinh htu hinh ttugc neu trng phan chinh sdch k6 tdn. (h) tai s6n c6 dlnh vd hinh (i) Quyin sic dqng itfu Quy6n sri dsng <l6t gdm c6:. Quydn st dgng dat cluqc Nhd nudc gia c6 thu tian srl dung d6t;. Quydn sri dpng tl6t nb6n chuycn nhung hgp ph6p ' Quydn sri dqng tl6t thue tru6c ngdy c6 hiou luc c0a LuAt ddt dai ndm 2003 ma tien thu6 dat da dugc tra tru6c ch thdi hpn ddi hn ndm vd rlugc c quan c6 tb6m quycn c6p gi6y chung nhfln quy6n si dsng dat Quy6n sri dpng <6t duqc th6 hien the nguycn gid tru gi6 tri ha mdn lfiy k6. Nguy6n gi6 ban ctau cria quy6n sri dgng clat ba g6m gi6 mua vd c6c chi phi li6n quan trgc titip tdi viqc c6 dugc quydn st dpg d6lt. KhAu ha duqc tinh the phung ph6p dulng thing trng thdi gian 20 d6n 0 nam.. ) Phln mim mdy vi ttnh Gi6 mua.cia phan mdm mdy vi tinh mdi md phan mam ndy kh6ng phdi ld mqt bo phfln gin k6t vdi phan cung c6 li6n quan thi <tugc vn h6a vd h4ch tan nhu tdi san c6 dinh v6 hlnh, phan mam m6y vi tinb <tugc tinh khdu ha the phung ph6p rludng tbing trng vdng 3 n[m. (i) X6y dtlng c b6n do dang Xdy dgng c bdn dd dang phdn dnh c6c khdn chi phl xdy dgng chua tlugc hdn thdnh. Kh0ng tlnh kh6u ha ch xdy dgng dd dang trng qu6 trinh xdy dpg () Chi phl tr6 tnrc dii hqn (t) Chi phi ilfu tafiihc

9 Chi phl dat tra trudc ba gdm tidn thuc dat tra trudc, k6 ci cdc khdn li6n quan tltin d6t thue ma Cdng ty 116 nh n <lu. c giay chung nhfn quydn sri dyng <t6t nhung khong i[i <tiou kiqn ghi nhdn tdi san c6 dinh v6 hlnh the Th6ng tu s i; qslzotznf-sfc d B0 Tdi Chlnh ban hdnh n gdy 2 th6g 4 ndm 2013 Hudng d6n ch6 do qudn l]i, srl dsng vd trich khdu ha tdi sdn c6 dinh, vd cac chi phi phdt sinb kh6c li6n quan tl n viqc bd <ldm ch viqc st dr,rng dat thuo. C6c chi ph ndy dugc phdn b6 vd b6 c6 k6t qua hat dqng kinh danh the phung phap dudng thing dga tren thdi h4n cia hgp ddng thue dat til 20 d6n 0 ndm 00 CAng cu vri dqng cqt COng cu vd dung cs ba g6m c6c tdi sdn C6ng ry nlm git dc sfi dgng trng qu6 trlnh hnt tlqng kinh danh binh thudng vdi nguyon gi6 cria m6i tai san thdp hn 30 triqu VND vd d d6 kh6ng ilri tliau kien ghi nhan la tdi san co dinh the Thdng tu s6 4/20 l3tt-btc ngdy 2 thdng 4 ndm 2013 cta B0 Tdi Chlnh. Nguyen gi6 cta Cdng cu vd dung cp tlugc phdn b6 the phung ph6p <fuung thing trng thdi gian 2 nlm. (k) Cdc ldin phli trh ngum b6n vi cdc khf,n phai tr6 kh6c C6c khdn phdi trd ngudi b6n vd khdn phdi trd khac th6 hien the nguyon gid. (l) DB phdng MQt khdn du phng dugc ghi nhfln n6u, d k6t qua cria mqt sg kiqn trng qud khu, Cdng ty c6 nghia vp ph6p lli hiqn tai hc tion ddi c6 th6 udc tinh rnot cach d6ng tin cfly, va chic chin se ldm gidm sirt cdc lgi ich kinh tii trng tung lai il6 thanh t6n c6c khdn phdi trd d nghia vp tl, Khdn dg phdng <lugc x6c clinh b[ng cach ctri6t Urdu ddng tj6n du ki6n phai tra trng tung lai vdi rj lq chi6t kh6u trudc thu6 phdn 6nh ddnh gi6 cria thi trudng d thdi <li6m hiqn tai v0 gia ki thdi gian cta ti6n vd rii r cq thd cria khdn ng d6. Dq phbng trp'cdp thili vipc The BQ ludt La dqng ViQt Nam, khi nhdn vion ldm viqc ch cdng ty ttr 12 thring trd l6n ("nh6n vion <fii ttidu kiqn") tu nguyqn cham dut hqp ddng la ttqng c0a mlnh thi b6n st dr;ng la tlqng phdi thanh t6n tidn trg cap thdi viqc ch nhdn vi6n dd tlnh dua tr6n s6 nlm ldm viqc vd muc lung t4i thdi tli6m th6i viqc cria nhdn vi6n cl6. Du phdng trq cap th6i viqc tlugc Ap trcn cd s0 muc lung hiqn tai crla nhdn vion vd thdi gian hq ldm viqc ch Cdng ty. The Lut Bd hi6m xa h0i, k6 tir ngdy 1 thdng 1 nlm 2009, Cdng ty vd c6c nhdn vi6n phdi tl6ng vd quj bd hi6m that nghiqp d Bl hi6m xd bqi Viet Nam qudn lj. Vdi viqc 6p dpng ch6 d0 ba hiem that nghiqp, Cdng ty khdng phdi lap du phdng trq c6p th0i viqc ch thdi gian ldm viqc cia nhdn vi6n sau ngdy 1 th6ng ndm 2009 Tuy nhi6n, trq cap thdi viqc phdi tra ch cac nhdn vi6n dn tliau kiqn hiqn c6 t4i thdi di6m 30 thdng 09 nlm sd duqc x6c illnh dga trcn s6 nm ldm viqc cria nhdn vi n tlugc tinh d6n 3l thdng 12 n[m 2008 vd muc lung binh qu6n cta hg trng vdng 6 th6ng truc thdi di6m th6i viqc. (m) V6n c6 phan (t) Cd phidu ph6 thne Chi phi ph6t sinh li6n quan truc ti6p <t6n viqc ph6t hdnh c6 phi6u, tru tli dnh hudng thu6, dugc ghi gi6m vd thflng du v6n c6 phdn,j (ii) Mua tgi vd phttt hdnh lgi cd phidu ph6 thvng (cd phidu qu!) Khi mua lai co phi6u dd ttuqc ghi nhn ld v6n chri sd hifu, gi6 tri thanh t6n ba gdm cdc chi phl li6n quan truc ti6p, tru ili thu6, dugc ghi gidm vd v6n chi sd hiiu. Cd phi6u da mua lni tlugc ph6n lpi ld c6 phi6u qu! trng phdn v6n chir sd hiiu. Khi cd phi6u qu! duc b6n ra sau d6 (ph6t hdnh lpi), gi6 vn cria c6 phi6u ph6t hdnh lgi duqc x6c ttinh the phung phdp blnh qudn gia quydn Ch6nh lqch giiia gi6 tri khdn nhfln dugc vd gid v6n cta c6 phiisu ph6t hdnh lai tlusc trlnh bdy trng thng du viin c6 phdn (n) Ph6n l4i cdc c6ng cg tii chinh Nhim muc dich duy nhat ld cung c6p th6ng tin thuy6t rninh va tdm quan trgng c0a c6c cdng cg tdi chinh d6i vdi ttnh htnh tdi chlnh vd k6t qud h4t tlqng kinh danh cia cong ty vd tlnh ch6t vd mtc d0 rii r phdt sinh tu c6c c6ng cq tdi chinh, C6ng ty ph6n lpi c6c cdng cu tdi chlnh nhu sau: O lll llf ' lt (i) Tdi sfin tdi chtnh Tdi san tdi chinh dwc xdc dinh the gid tr! h. p ding h. p ljt th6ng qua Bd cd hlt qud hqt dqng kinh danh Tai san tdi chinh dugc x6c dinh the gi6 tri hqp d6ng hqp lii th6ng qua Bd c6 k6t quf, hgt dqng kinh danh ld mqt tdi sdn tdi chlnh th6a man mqt trng c6c tlidu kiqn sau: - Tdi sdn tdi chinh dugc Ban Gi6m d6c phdn l?i vd nh6m nam giu de kinh danh Tdi sdn tdi chinh tlugc phan l4i vd nh6m nim gif dc kinh danh, ntiu: + tdi sdn dugc mua cht y0u ch myc <ltch bdn lai trng thdi gian ngin; + c6 bing chimg v vi0c kinh danh cdng cg ct6 nhim muc tlich thu lgi ngin han ; hdc + ld c6ng cu tdi chinh ph6i sinh ( ng4i trtr cdc c6ng cp tdi chlnh phdi sinh dugc xdc tlinh ld mqt hqp ddng b6 l6nh tdi chnh hc mqt c6ng cp phdng ngua r0i r hiqu qui). - Tai thdi di6m ghi nh8n ban ddu, Cdng ty sip x6p tdi chinh vd nh6m phdn dnh the gi6 tri hgp itdng hqp lf th6ng qua djnh the gi6 tri hqp ddng hqp lli thdng qua 86 cd k6t qui hgt dqng kinh danh Cdc khdn diiu u ndn giii ddn ngdy dd hqn C6c khin dau tu ndm giu d6n ngdy tl6 hnn td cdc tdi sdn tai chinh phi ph6i sinh vdi c6c khin thanh t6n ci ctinb hflc c6 th6 x6c rlinh vd c6 k] d6 hnn c6 dinh md c6ng ty cd, dinh vd c6 khd nlng giii d6n ngdy tl6 h4n, ngai trir: + CAc tdi sdn tdi chlnh ma tai thdi diem ghi nhfln ban ddu <16 tlugc Cdng ty x6p vd nh6m x6c djnh the gi6 tri hqp lj, th6ng qua itinh the gid tri hp ddng h l), thng qua Ba c6 k6t qud hat tlqng kinh danh + cdc tdi sdn tdi chinh d6 dugc C6ng ty x6p vd nh6m sin sdng do bdn; vd + cdc tdi sdn tdi chinh thda men dinh nghia va c6c khdn ch vay vd phdi thu Cdc khdn ch vay vd phdi thu Cdc khin ch vay vd phdi thu la cdc tdi sdn tdi chlnh phi ph6i sinh vdi cdc khdn thanh tan c6 dinh hflc c6 th6 x6c <tinh vd khdng dugc nicm y6t trcn thi trubng, nggi tru: +.cdc khin md Cng ty c6 ), tlinh bdn ngay h[c sc b6n trng tung lai gin <luqcphdn tai ld tdi sin nim git vl muc dich kinh danh, vd c6c lai md tai thdi di6m ghi nh6n ban ttau dugc C6ng ty xiip vd nh6m xdc tlinh the gi6 tri hqp lf thong qua B6 c6 ktlt qud h4t dqng kinh danh; + c6c khdn tlugc C6ng ty x6p vd nh6m sin sdng dc b6n tai thdi dicm ghi nh n ban ddu; h[c

10 + c6c khan md c6ng ty cd th6 kh6ng thu h6i dugc phdn dn gi6 tri ddu tu ban clau, khdng phdi d suy gidm chdt lu, ng tln dqng, vd tlugc phdn l4i vd nh6m sin sdng <ld bdn. Tdi sdn tdi chinh sin sdng dii bdn Tdi san tai chlnh sn sang dd bdn ld cac tdi sdn trii chlnh phi phdi sinh <luc x6c dinh ld sin sdng d6 b6n hc kh6ng iluqc phdn lgi ld: - c6c tdi sdn tdi chinh xdc ttinh the gi6 tri hqp lj thong qua 86 cd k6t qufl h4t dqng kinh danh; - c6c khan dau tu nim git <l6n ngdy tl6 h4n; hflc - c6c khdn ch vay vd phdi thu (ii) Nq ph6i tre tdi chinh Nq phdi trd tdi chinh drqc xdc dlnh the gid t! hqp lj, th6ng qua Bd cd kilt qua hqt d6ng kinh danh Nq phdi trd tdi chlnh duc xdc dinh the gi6 tri hqp j thdng qua Bd c6 ktit qui h4t tlqng kinh danh ld mqt khan ng phdi trd tdi chlnh th6a man trng c6c didu kiqn sau:. Ns phai trd tdi chinh dugc Ban Gi6m dc ph6n l4i vd nh6m nim git da kinh danh. MOt khant ng phai tra tdi chinh ilugc phdn t4i va nhm nim git ilo kinh danh n6u: + khin ng d6 duqc ta ra cht y6u ch mgc tlich mua lai trng thdi gian ngin; + cd bing chung vd viqc kinh danh cdng cq tt6 nhim muc <tlch thu lgi ngin h4n; h[c + ld c6ng cu tdi chinh phdi sinh( ngpi tru cdc cong cu tdi chlnh ph6i sinh tlusc x6c tlinh ld m6t hqp ddng bd llnh tdi chinh hflc mot c6ng cu phdng ngua rui r hieu qua),. Tai thdi cliom gbi nhfln ban dau, C6ng ty x6p n phdi trd tdi chinh vd nh6m phdn 6nh the gi6 tri hqp l! th6ng qua B6 c6 k6t qu6 hat tlong kinh danh Nq phdi trd tdi chinh drc xtic dinh rhe gia tri phdn bij Cdc khdn ng phdi trd tdi chinh kh6ng dugc phdn lai ld nq phdi trd tdi chlnh dugc x6c tlinh the gi6 tri hqp! th6ng qua 86 c6 k6t qud hpt <lqng kinh danb se duqc phan tai ld nq phdi tra tdi chlnh dugc xdc dinh the gid trf phan bo. Vipc phdn lai c6c c6ng cu tai chlnh tren chl nhim muc tlich trlnh bily vd thuy6t minh vd kh6ng nhim mgc dlch m6 ta phung ph6p xdc dinh gia tri tdi chinh dugc trlnh bdy trng c6c thuytit minh li6n quan kh6c () Thu6 Thu6 thu nhflp danh nghiqp tinh tr6n lsi nhudn hflc 16 cia lj, ba g6m thu6 thu nhop hiqn hdnh vd thuis thu nhflp hln lai. Thu6 thu nhqp danh nghiqp iluqc ghi nhn trng c6c )0( bri cd kiit qud hgt tlqng kinh danh ngni trl trudng hgp c6 cdc khin thu6 thu nhflp ti n quan d6n c6c khdn mgc tluqc ghi nhfln thlng vd v6n chrl sd huu, tbl khi <16 c6c = khdn thu6 thu nhdp ndy cong <lugc ghi nhfln thing vd viin chri sd huu lg Thuti thu nhdp hien hdnh ld khdn thuil dg ki6n phdi np dua tren thu nhap chiu thu6 trng k!, srl d\rng cc m(rc thuii suat c6 hieu luc tai ngay ket thirc ni6n do k6 tdn, vd c6c PlkhAn diou chinh tbuil phai nqp idn quan d6n nhtng ndm trudc. Thu6 thu nh p hdn 4i dugc tlnh the phung phap bing cdn a6i t6 tan ch cdc chonh lqch tam thdi giiia gid tri ghi s6 ch muc cllch b6 cd tdi chlnh va gi6 tri si dqng ch mpc dlch tlnh thu6 cria c6c khdn myc tdi san va ng phai tra. Gie tri cta thu6 thu nh$p h6n lni duqc ghi nhn dua tren cdch thuc du ki6n thu hdi hc thanh tdn gi6 tri gbi s6 cia cdc khdn mpc tdi sdn vd ng phdi trd str dgng c6c mtc thuil suat c6 higu tuc hlc c bdn c6 hiqu lgc t6i ngdy k6t thirc nion dq k6 tdn. 'P ],R[ Tdi san thu6 thu nhflp hln tai cht dugc ghi nhfln trng ph6m vi chic chdn cd <li lqi nhufln tlnh thu6 trng tung lai d6 tdi san thu6 thu nhp ndy c6 tho sri dung duqc. Tdi sdn thuil thu nhdp hln lai iluqc ghi gidm trng ph4m vi khdng cdn chic chln ld cdc lqi tch vd thuls lion quan ndy s srl dqng clugc. (p)danh thu va thu nhp khdc (i)danh thu bdn hdng Danh thu bdn hdng tlugc ghi nhqn trng b6 c6 k6t qud hpt <lqng kinh danh khi phdn ldn rui r vd lgi ich gln li6n vdi quydn sd htu sdn pham hc hang h6a ttugc chuydn gia ch ngudi mua Danh thu khdng dugc ghi nhfln n6u nhu cd nnirng y6u t6 khong chic chtn trqng y6u li0n quan tdi kha n[ng thu h0i cdc khan phdi thu hflc li0n quan tdi khd n[ng hdng b6n bi trd lai, (ii)danh thu ti tiln tdi Danh thu tu tian hi tluqc ghi nhfln the t! lq tung ung vdi thdi gian dua tren s6 du g6c vd lai suat 6p dung. (iii) Danh thu tt ci tftc Danh thu tu cd tfc dugc ghi nhfln khi quydn c0 tuc ttuqc x6c lflp. (q) Cdc kh6n thanh tdn thu6 h4t tlqng Cdc khdn thanh t6n thuo h4t dqng tluqc ghi nh6n trng b6 c6 K6t qud hat dqng kinh danh the phung ph6p tludng thing dga vd thdi han cia hqp tl6ng thu6. Cdc khdn uu ddi di thud tlugc ghi nhfn trng bd c6 k6t qud hat dqng kinh danh nhu ld mqt bq phn hqp thdnh cta t6ng chi phi thu6. (r) chi phi vay Chi phi vay duqc ghi nhn trng tc} khi ph6t sinh. (s) Lf,i tron c6 phi6u C6ng ty trlnh bay lai c bdn (PS) ch c6c c6 phi6u ph6 thng. Ldi c bin tr6n c6 phiiiu rluqc tinh bing c6ch l6y lai hfc 16 thu6c vc c6 ilng phd th6ng cia Cdng ty chia ch s6 tuqng cd phi6u ph6 th6ng binh qudn gia quydn luu hdnh trng lcj,. Cdng ty khdng c6 lli suy gidm c6 phi6u tidm tdng (t) C6c b6n li6n quan C6c.b0n dugc xem c6 lion quan vdi Cdng ty ntiu mqt bon c6 khd ndng, t4rc ti6p h[c gi6n ti6p, ki6m s6t b0n khdc hlc c6 6nh hudng tt6ng k6 dtin b6n kb6c trng viqc ilua ra c6c quyiit dinh tai chlnh vd hat ilqng kinh danh, bc khi Cdng ty vd b6n kh6c chiu tr6ch nhiqm ki6m s6t chung h[c 6nh hu&ng rt6ng k6 chung. C6c bdn li6n quan c6 thc la c6c c6 nhdn hic t6 chuc danh nghiqp hlc ba gdm c6c thdnh vicn trng gia dinh cta bdt ki, cd nhdn nd ilugc xem ld mot b6n li6n quan, Cdc cdng ty li6n quan ba gdm c6c nhd ttau tu, c6ng ty mg cap ca nhat vd c6c c6ng ty cn vd cdng ty lion k6t cria cong ty me c6p ca nh6t.

11 V- Th6ng tin b6 sung ch cdc khin mgc trlnh bly trng Bing cin a6i tt! tan 0l- Tiiln va c6c khtrn tung tlung tidn - Ti6n mlt - Ti6n gni ngdn hang - Cac khdn tung dung ti6n C0ng cu6i ntrm 18,901,249 4s,8s6,662,938 46,37,64,787 (Dn vi tinh: VND DAu ntrm 67,729,7. 46,881,1,47', 46,948,88,19: 02- Cdc kh6n dau tu tli chinh ngin h4n: Sii lu'gng Cu6i ntrm Gi6 tri s6 tu'gng Diu ntrm Gid tri - C6 phi6u dau tu ngin hpn 7,317,039,691 6,0s4,236,s0. - TrAi phi6u <lau tu ngin hpn - DAu tu ng6n hqn kh6c - DU phdng gidm gi6 tlau tu ngin hqn (690,940,371) (18s,217,990 cong - L d thay d6i vdi tung khdn ttiu tu / c6 phi6u, tr6i phi6u: + vd s6 luqng 6,626,099,32O,869,018,s1: + V6 gi6 tri b) DAu tu nim gi[ dtin ngdy tl6 han b1) Ngn hpn r ren gur c Ky nan - r rar pnleu - Cdc khdn cldu tu kh6c b2) Ddi hsn rren gul c Ky nan - rral pnleu - C6c khdn dau tu kh6c 03- Cfc khin phii thu - C:ic khrin phiii thu cfia khdch h]ng c0ng - Cdc khin tr6 tru'6c ch ngudi bdn c0ng - Cfc khin phai thu ngdn hqn khdc - Phai thu va c6 phan hd Cuii nnm 18,299,447,887 72,229,036,918 DAu nlm 12,702,796,88t 33,62s,211,76, 03 n A TH A 6( - Phai thu vc cd tuc va li nhudn duc chia - Phai thu ngui la ddng - Phei rhu kh6c c0ng 14,287,380,801 14,287,380,801 9,38,76,21 9,38,76, Hing t6n kh - Hang mua dang di tren dung - Nguy n liqu, v6t li0u 9,330,099, ,990,001 16,48s,630,421 - C6ng cu, dung cu - Chi phi SX, KD dd dang - nanh pharn - Hang h6a - Hang gui di b6n - Hang hd kh bd thuii,37,860,771 32,219,808 1,68,71,042 3,709,33,886 2,272,419,? ,038,40i 1,798,s48,47' 13,669,294,20 4,466,639,72, - Hang ha bdt d6ng san CQng gi6 giic hlng t6n kh 26,498,428,741 40,001,60,97: *Gi6tri ghi s6cuahangtdnkhdirngtliith6chap,c6mc ddmbdcackhdnngphdi tre: * Gi6 tri han nhdp d1r phdng giam gia hang t6n kh trng ndm: * cac tnrdng hp hdc su ki6n d6n don phdi trich th nr hdc han nh6p du phng gidm gia hang t6n kh: 0- Thu6 vi c:ic khin phii thu NhA nufc - Thut! thu nhdp danh nghiep - Thu0 xuat, nhdp kh6u - Thu6 thu nhp c6 nhdn 1,1 8 1,993 1,1 81,99: - C6c khdn khac phdi thu Nha nuc: - Thu6 GTGT dau ve - C6c khdn thu6 kh6c phai thu Nhd nudc 4,891,960,7s1 6,873,37,801

12 c0ng 4,893,742,744 6,874,7,80: 06- Phii thu dai h4n - Phfri thu dai h4n nqi bq - Ch vay dai han noi b0 - Phdi thu dai han n6r bd khac - Phai thu dai han ndi b6 F0l - Phai thu dai han nqi bq F02 - Phdi thu dai han ndi b6 F03 C0ng - Phii thu dai hqn khdc - Ky qu9, k! cusc dai han - Cdc khan ti6n nhan u1l' thdc - Ch vay kh6ng c lii - Phai thu dai han khac c0ng 89,984, ,984,000 89,984,00r 189,984,00i 07 - TAi sin ngiin h3n khrc + Tam ung + Tai sen thiiiu ch xn l! COng 4,277,106,4s7 36,93 1, 8 4,634,038,042 2,94,87,3 360,8 83,09 2,9,78,62t 08- tdi sin c ht'u hinh KhAn mgc Nguy6n gid Nhi cn'a, vflt ki6n trc Mdy m6c thi6t bi Phung tiqn v$n tfri, truydn din Thi6t bi dung cu quen ly civ liu ntrm, sfc v$t ch sin phim TSCD hitu hinh kh6c T6ng cqng Sd du ddu kt 20,7 41,16,3 11,37,140,71 8,029,016,220 1,81 8,349,14 14,946,022,46' TSng khac - Chuy6n sang Dat ng, san Thanh l!, 28,897,000 27,94,870,9 2,202,388,392 Gidrn khac 27,94,870,9 31,361,388,392 0 CUO Ky 2l,000,413,3 1 09,1 98, 40,7 8,029,016, ,04s,919,46' Gi6 tri ha t: x :R v gr 6 du tlau ky 19,36,490, ,989,7,224 7,10,1,471 1,76,8,s07 30,028,3 83,201 KhAu ha 73,088,26 694,730, ,324,482 27,208,02 Tdng khac 923,3t,64 - Chuy6n sang bat ng san Thanh l!, Giam khac 923,049,37 JO CUO Ky 19,429,79,26 101,761,436,24s 7,233,87,9,603,794,009 Gi tri cdn l4i 1 30,028,68,46 - Tai ngay dau 1,38,02s,33 13,32,109,26 937,064, ,439,848 1,917, Tai ngay cu6i,70,834,270 7,436,104,326 79,140, ,,138 10,011,234,00 - Gi6 tri cdn l4i cu6i n6m cia TSCD hitu hlnh rla dnng tlo th6 ch6p, cam c6 Aam b6 c6c khdn vay: - Nguy6n gi6 TSCD cu6i nam dd khau ha hrlt nhung v6n cdn sir dung: - Nguydn gi6 TSCD cu6i nam chd thanh lj,: - Cdc cam k6t v6 viqc mua, b6n TSCD hfiu hlnh c6 gi6 tri ldn trng tung lai: - C6c thay d6i khac vc TSCD hiiu hlnh: 09- Ttrng giam tli sen c6 dinh thu6 tli chtnh Khin mgc Mdy m6c thi6t bi Phung tien vn t6i, truycn din Thi6t bi dng cu quen ty TSCD htru hlnh T6ng cqng \guy6n gi TSC) ) u au Ky Thu0 tdi chinh trng n[m

13 Tra lai TSCD thud tdi chinh - Mua lai TSCD thu6 tdi * Tiin thu phdt sinh th n d*qc ghi nhqn ld chi phl tng ndm: + Cdn ci dii xdc dinh ildn thua pfuit sinh thcm: + Didu khdn gia hqn hue hdc quyan dtr.c mua tdi sdn: tai sin cd,/\ Z i/*'t / <)'/ tlcll (ih' \a * Thuy& minh sii ti u vir giai trinh khdc: 1 1- Chi phi xay dg ng c b6n d& dang - T6ng s6 chi phi XDCB dd dang: Trng tl6 (Nhtng c6ng trinh ln): + C6ng trinh Cu6i nnm 3,699,123,719 Ddu ntrm 6,', 32,960, Tng gi6m bat gid bit tlqng san tliu tu Gi6 tri cdn l4i BDS ddu tu

14 + Thuy6t minh s6 licu va gidi trinh khdc: * Thuyd minh sii ti tt vd giat trinh khc: 13- Cdc khin tliu tu tli chfnh dii hgn S luqng Cu6i ntrm Gi6 tri Ddu ntrm 6 tupg Gi6 tri a DAu tu vd c6ng ty cn - Li d thay d6i vdi tung khdn ddu tu/l4i cti phi6u cta c6ng ty cn + vd s6 tuqng (d6i vdi c6 phi6u) + V gi6 tri b DAu tu va c6ng ty li6n danh, li6n k6t - Li d thay d6i vdi tung khdn tlau tultai co phi6u cria cdng ty li6n danh li6n k6t + V6 s6 luqng (d6i vdi c6 phieu) + Vd gi6 trl c DAu tu dai han kh6c - DAu tu cli phi6u - DAu tu trai phi6u - DAu tu tin phi6u, tcj phitiu - Ch vay ddi hpn - Li d thay d6i vdi tung khdn dau tu/lli c6 phi6u, tr6i phiiiu + Vd s6 luqng (di vdi c6 phiilu, tr6i phi6u) + VA gi6 tri cui ntrm DAu ntrm l4- Chi phf tra trudc dai hqn - Chi phl trd trudc vd hst dflng sta chita, thay th6 m6y rn6c - Chi phi thdnh lfp danh nghiqp - Chi phi nghi n cuu c6 gi6 tri ldn - Chi phl ch giai clqn tri6n khai khdng thi ti u chuan ghi nnan td TSCD vd htnh - Chi phl trd trudc ddi han kh6c 27,434,,139 28,49,1t,721 cong 1- Vay vi ng ngiin hgn - Vay ngn h4n 27,434,ss,139 10,327,403,999 28,49,11,721 46, 28,00,00,/ \0? c( c( - Nq ddi han d6n han trd C0ng AM ljt 16- Thu6 va cdc khin ph6i nqp nhi nufc - Thu6 gi6 trl gia tlng - Thu6 ticu thu d6c biet - thuc xuat, nh6p khau - Thu6 thu nhfp danh nghiqp 767,027,226 1,643,929,03, - Thuti thu nhp c6 nhdn 48,923,471 40,93,62 - Thuti tdi nguyen - Thuti nhd tlat vd tidn thue dat - C6c lai thu6 khac - CAc khdn phi, lq phi vd c6c khdn phdi ngp khdc c0ng 81,90,703 2,094,864,66'. 17- Chi phl ph6i tr6 - Trich trudc chi phl ti6n lung trng thdi gian nghl phdp - Chi phl sfa chfia ldn TSCD - Chi pht trng thdi gian ngtrng kinh danh - Chi phi phai trd_ Ldi ti n vay - Chi phi phei trd _ CHi phl ki6m tdn 2,477,716 1,880,001 - Chi phi phai trd_ Trich trudc chi phl 2,147,92,000 3,r41,818,18: - Chi phi phdi tra_ Trlch trudc tian clign - Chi phl phdi tra_ Phi gia nhfln hpt nhya 2,209,971 60,944,66 c0ng 2,802,612$87 3,24,642,84' 18- Cdc khan phli trl, ph6i nflp ngin hgn

15 - Cfc khan phai tra ch ngudi bdn C0ng 4,940,7,68 7,68,298,72. - Cdc khiin ngu'd'i mua tra tru'6'c tidn hing c0ng 766,273,648 4,62,873,89i - Cric khan phai tr6, ph6i nqp ngin h4n khfc - Tdi san thua ch gidi quy6t 39,681,994 40,23,281 - Kinh phi c6ng tldn 86,101,480 63,296,481 - Bd hi6m xd h6i 340,866,730 39,764,201 - Bd hi6m y tti s8,800,26s - ba nrem tnat ngnrep l - -'., Hnar tra ve c phan ha 2,902,940 21,94,346,62s 26,31s,864,13 - Cac khdn phdi trd, phdi nqp khac 2,000,982,s44 2,171,790,61 c0ng 30,146,682,s78 28,630,968,7s: 19- Phiii tra dli han nqi bd - Vay dai han ndi bd - Phdi trd ddi han n6i b6 Fl - Phei tra ddi han ndi bo F2 - Phai trd ddi han n6i bd F3 - Phdi trd ddi han n6i bd khdc C0ng 20- \/ay vi nq dii hgn a - Vay dai h4n - Vay ngdn hang 666,666,3 - Vay <l6i tung khac - Tr6i phi u phdt hanh b - Ng dii h4n - Thu tdi chinh - N ddi han khdc C0ng 666,666,3: - Cdc khin n9 thuc tdi chinh Nlm nay Nm trudc g Thd'i han T6ng khfrn thanh trin tidn thu6 tii chinh Tri tian l6i thu TrA ng gc T6ng khin thanh tdn tidn thu0 tli chfnh Tre ti6n hi thu6 Tri ng gtlc )N )F Tu ndrn trr: xr rdn ndm d6n r6n ndm 2l- TAi san thuti thu nhip hfin 14i va thui! thu nh,fp h6n lqi phii tra a - Tii sin thut! thu nhp hf,n lqi: - Tai sdn thu thu nhap hdn lai lion quan d6n khan ch6nh lqch tam thi dugc khau trir Cuiii nm 2,368,86, ,8s6,9 Diiu ntrm 2,66,088,73t BF ir rp - Tai sdn rhu6 thu nhiip hdn lai lien quan den khdn l6 tiuh rhutl chua slrdung - Tai san thu6 thu nhdp hdn l4i Ji6n quan ddn khdn uu dai tinh thu6 chua su dqng - Khan hdn nh6p tdi sdn thu6 thu nhdp hdn lai tld duqc ghr nhan tu c6c nam truc Tii san thu6 thu nhp hln 14i b - Thu6 thu nhgp hf,n lqi phii tra - Thu6 thu nhip hdn lai phdi trd phdt sinh tir cdc khdn ch nh l ch tam thi chiu thud - Khdn hdn nh6p thu6 thu nhdp h6n lai phdi trd dd duc ghi nhdn tir cac ndm truc - Thu thu nhdp hdn lai phdi tra 22- V6n ch[ sd'hr]'u O6i ctri6u bii!n tlqng cria viin chri s6.hii,u - Tdng kh6c 37,000

16 - Gidrr v6n trng nam L6 trng ndm tru6c - Giarn khdc (72,282,2s3 (72,282,2s3,020) s au Au ntrm nay 273,664,' 14,94,981,06 10,907,818, ,193,233,29 - Tdng v6n trng ndrn Ldi trng ntrm nay 42,400,02 42,400,02s - Ting kh6c - Crdm v6n trng ndrn - LO trng nam nay - Gidrn khdc Sri au' cuiii ntr m nay 273,664,760,000 94,62,613,463 (600,000,000) 4,94,981,06 11,360,218, ,64,633,320 b - Chi ti6t viin dau tu cria cht sf hatu - V6n gdp ctra Nhd nuc Cu6i ntrm Dlu ntrm - V6n g6p cta c6c ddi tuqng kh6c 273,664,760, ,664,760,000 C0ng 273,664,760, ,664,760,000 t cie tri trei phi6u da chuydn thdnh c6 phi6u trng nam * 6 luqng c6 phi6u quy: Ntrm nay Nm trudc c - C6c gia djch v6 viin vdi cdc chfi s& hl]u va phan ph6i c6 tri'c, chia lgi nhuin - V6n ddu tu cta cht sd hflu + V6n g6p dau ntrm 273,664,760,000 20,400,000,000 + V6n g6p tlng trng nam 68,264,760,000 + V6n g6p gidm trng nam + V6n g6p cu6i ndm 273,664,760, ,664,760,000 - CO trtc, lqi nhudn d chia d - c6 ti.c - CO trc da c6ng b6 sau ngay k6t thtic k1i k6 tan n[m: + C6 tic da cdng b6 tr6n c6 phitlu ph6 thng:...,. + C6 tfc da cdng b6 trcn c6 ptritiu uu tl6i: C6 tric cla c6 phi6u uu d6i l[y k6 chua tluqc ghi nhfn: d - C6 phi6u - 6 luqng c6 phiiiu d6ng ky ph6t henh - 6 luqng c6 phi6u dd bdn ra c6ng chung + C6 phiilu ph6 th6ng + C6 phitiu uu dni Cudi ntrm Diu ntrm 00 J H} 0il NA - 6 luqng c6 phi6u dugc mua l4i + C6 phi6u ph6 th6ng JO + Cd phiiiu uu ttni - 6 luqng c6 phi6u tlang luu hdnh + C6 phi6u ph6 th6ng + C6 phi6u uu ttli * M nh gia c6 phi6u dang lulr hanh e - Cdc qui cfra danh nghiqp: - Qu! dau tu phat ri6n - Qu! du phdng tdi chlnh - Qu! khdc thuqc v6n chri sd htu * Mpc tllch trlch lflp vd sri dqng c6c qu! cia danh nghiqp g - Thu nhp vi chi phl, lf,i hc 16 tluqc ghi nhn trgc ti6p vd Viin chii so hitu the qui dinh cia c6c chuin mrlc k6 tdn cg th Nguiin kinh pht Nm nay Ntrm tru.6c - Ngu6n kinh phl duc c6p trng n6rn

17 - Chi ss nghiqp - Ngudn kinh phl cdn lai cui nam 24- TAi san thu0 ngii (1) - Gi6 tri tai san thu6 ngli - TSCD thu0 ngdi - Tai sdn kh6c thud ngdi (2) - T6ng s6 ti6n thu6 t6i thi6u trng tucmg lai cfra hqp ddng thue h?t alng tli san kh6ng hfry ngang the cdc thdi hgn - Tu 1 ndm tr xu6ng - Tr n nlm tliin ndm - Tr6n ndm V- Th6ng tin b sung ch cdc khtrn rngc trinh bay trng 86 c6 k(it qui hgt tlqng kinh danh 2 - T6ng danh thu bdn hang vi cung c6p dich vq (MA s6 01) Trng d6: -Danh thu b6n hdng 36,991,309,102 67,2'16,109,087 - Danh thu kh6c - Danh thu hgp d6ng xdy d\mg (D6i vdi danh nghiqp c6 h4t dgng xdy lp) + Danh thu cia hqp d6ng xdy dung ttugc ghi nhdn trng kj,; + T6ng danh thu tu! kil cira hqp tl6ng xdy dung duqc ghi nhn d6n thdi tli6m ltp b6 c6 tei chlnh; COng 36,991,309,102 67,276,109, Cfc khin giim trir danh thu (Ma s6 02) Trng il6: - Chi6t kh6u thung mni - GiAm gi6 hdng bdn 198,390, Hdng bdn bi trd lai - ThuC GTGT phdi nqp (phung ph6p truc ti6p) - Thu6 ti u thu ttc biqt i l.rrl - -r lnuexuatknau CQng 198,390, Gi6 vn hing bfn (Me s 11) COng 28,626,379,849,377,146, Danh thu het.ong tli chinh (Ma s 21) CQng 840,862,94 298,923, Chi phi tai chinh (Ma sii 22) CQng 6,70,31 247,431, Chi phi thuc thu nhp danh nghiqp hiqn hlnh (Me sii 1) CQng 149,38,830 6,78,128 3l - Chi phi thu6 thu nhfp danh nghiqp hin hi (Me s 2) CQng 23,69,342 (64,623,133) 32 - Chi phi sin *rdt, kinh rlanh the y6u t6 C0ng 33,t62,742,439 22,723,770,071 q Y,w H lll / 6' 33 - Chi phi ban hing C0ng t,034,479,40i 2,3s4,i39, Chi phi quan l! danh nghiqp C0ng 7,s3z,zz9,i3 7,036,036,04 V- Th6ng tin b6 sung ch cfc kh6n mgc trinh bay trng 86 cd lnu chuy6n tiiin tq 3- Cdc gia dich kh6ng blng ti6n f,nh hu'6ng tt6n bd cf luu chuy6n tidn tq va cfc khf,n tiiln d danh nghiqp nim giil nhung kh6ng ttu'gc si.dgng a - Mua tli san biing cdch nhn cdc khan ng li6n quan trqc ti6p hc thdng qua nghiqp vp ch thu6 tai chinh: - Mua danh nghi6p thdng qua phdt hanh cd phi0u: - Chuy n ng thanh v6n chu s hiru: b - Mua va thanh ly c6ng ty cn hc dn vj kinh danh khrlc trng k} b6 c. - T6ng gie tri mua h6c thanh lj; - Phdn gi6 tri mua hiic thanh ly duc thanh tdn bdng ti6n va c6c khan tung dung tidn; - 6 ti n va cac khdn tung dung ti n thuc cd trng cdng ty cn hdc dn vr kinh danh khdc dugc mua hlc thanh 111'; - PhAn gia tri tdi sdn (T6ng hp the ttrng lai tdi sdn) vd nq phdi tri kh6ng phai ld tidn vd c6c khdn tung dung tidn trng c6ng ty cn h[c dn vi kinh danh kh6c duc mua haic thanh lj trng kj,

18 c - Trinh bey gie tri vd ly d cria c6c khdn tidn vd tung ttung tidn ldn d danh nghiqp nm git nhung khdng tlugc srl dgng d c6 sg hnn ch6 cta ph6p luflt hc c6c rdng buqc kh6c mtr danh nghisp phai thsc hiqn V- Nhfng th6ng tin khdc 1-Nhifngkhdnngtidmtang,khdncamkOtvdnhitngthdngtintdichinhkh6c:,.,.. 2- Nhiing su kiqn phdt sinh sau ngiy k6t thric ky kii t6n DAm:...., Th6ng tin vd cdc b6n li n quan: Trlnh bay tai sdn, danh thu, kiit qud kinh danh the bq phfn (the linh vgc kinh danh htc khu wc tlia l9) the quy dinh cta ChuAn muc k6 ten s6 28 "Bd cd b0 phdn"(2): - Th6ng tin s s6nh (nhiing thay d6i vii th6ng tin trng b6 c6 tdi chinh cta c6c ni n do k6 t6n trudc):.,...,. 6- Th6ng tin va hpt rldng li6n tgc: Nhfng th6ng tin khdc. (3)..,...,... Ngudi lp bi6u (K!,, hq rcn) K6 tdn tru'6'ng (Ki, ha ten) -Qpngdy.. thdng. ndm 2018 AW,6tr''ll0* SA\'/ATYANO, '