conc ry co pnan TAp DoAN xsacu sau oonc A Dia chi: , tluhng Phan Dinh Phirng, t6 11, phulng E6ng Quang, Tp. Th6i Nguy6n, tinh Th6i Nguy6n Tel:02

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1 conc ry c pnan TAp DAN xsacu sau ONc A Dia chi: 55 8, tluhng Phan Dinh Phirng, t 11, phulng Eng Quang, Tp. Thi Nguyn, tinh Thi Nguyn Tel: Fax: na cao :rai CHINHHOP NHAT Qriy 3 nim 217 Th5i Nguyn, thng 1 ndm 217

2 cong Ty co rhan TAp DAN xnacn san ONc A Dia chi: S.5 8, itucrng Phan Dinh Phtng, t 11, phung Ddng Quang, Tp. Thi Nguyn, tinh Thi Nguyn Tel: Fax: Miu s5 B9 - DNrurN Ban hdnh the Thdng tu sii 22/TT-BTC ngay 22/12/214 cita B Tdi ch{nh A. rar san NG;.N H4N I. Tiiin vir cdc khirr tung tlung tiiin 1. TiAn il. EAu tu tii chinh ngin h4n III. Cic khin phf,i thu ngfn hpn 1. Phii thu ngin h4n cria khch hang 2. Tri truc ch ngudi bn ngin h4n 3. Phiithunginh4nkhSc IV. Hirng tdn kh 1. Hdng tdn kh V. Tiisflnnginh4nkhdc 1. Chi phi tre trudc ngin hpn 2. Thu GTGT ducv. c khu trtr 3. Thu vi c5c khin khsc phii thu Nhi nuc B. rarsanatnan I. Cflc khf,n phfli thu diri h4n l. PhiithudiihankhSc U. Tii sin c5 Ainn 1. Tdi sin c5 dintr hiru hinh NguyAn gid Gid trl ha mdn lu! k 2. Tdi sin c5 dintr v hinh NguyAn gid Gid tri ha mdn lu! ka fu. nt ilqng sin tiau tu IV. Tiri sf,n d& dang dii h4n 1. Chi phi xiy dpg c bn d dang V. Diu tu tiri chinh diri han vr. 'iai ra diri h4n khic 1. Chi phi tri truc ddi han 2. Tii sin thu thu nhflp hn lpi -twg TAI SAN nanc can Er KE ran HOP NHAr T4i ngiry Me s5 Thuvt mrnh V.l Y V.3 13 Y.4a 14 t4r v V.9a t52 1s3 V.13b V.4b 22 zzt v Y V s 2 2t V.9b 22 V.1 3t9t217 ti UU217 L29,347,78,115 55,154,3,1 14,138,994,89 2,979,171,352 14,138,994,89 2,979,171,352 1,81,531,314 39,9,1,915 35,74,42,197 2,514,447,795 87,, 3,538, 7,2,489,117 12,59,25,72 7,54,718,155 5,891,4,81 7,54,718,155 5,991,4,91 743,541,957 7,298,415,924 19,95, ,59,74 49,37,14,59,12,355 51,7,414 4,193,823 59,11,478,2 4,87,392,487 8, 8, 8, 8, 554,748,57,174 3,411,447,39 545,878,79,241 53,372,272,97 583,59,499,9 594,525,71,45 (37,781,42,449) (31,153,488,948) 8,87,49,933 7,39,174,342 1,487,3, 8,i37,3, (1,1,89,7) (1,298, 185,58) 47,25, 47,25, 35,31,18,44 34,41,895,448 35,34,989,835 34,373,34,54 5,118,11 37,59,884 CQNG tai san zz zt9,4s8,zl,z3s z2,z+'99s,488 (ffi ffi

3 I cnc rv c pnan rdr an rnacn s4n ONc A Dia chi: SiS 8, <ludng Phan Dinh Phirng, t t t, phudtng ng Quang, Tp. Thrii Nguyn, tinh ThAi Nguyn Tel: Fax: Miu s5 B9 -DN/IrN Ban hdnh the Thng tu so 22/TT-BTC ngdy 22/12/214 cila BA Tdi chinh Nq PHAI TRA Ng ngln h4n nanc can DOr xn ran rrgp NHAr ftiifp the) NGUON VN Phii tri ngudi bn ngin hpn Ngudi mua tri tin trudc ngen tran Thu vi cc khin phni nqp Nhi nudc Phii trd ngudi la dqng Chi phi phii tri ngin hpn Danh thu chua thuc hiqn ngin hpn Phii tri ngin h4n khic Vay vd ng thu tii chinh ngin hpn Qu! khen thu&ng, phirc lqi Ng diri h4n Danh thu chua thuc hiqn ddi han Phei tre ddi han khc Vay vi ng thu tii chinh dii han vn cu s HOU V5n chfr s& hfru V5n gp cria chri s& htu C phiauphd thng c quydn bi u quydt 2. Qu! tliu tu ph5t trin 3. Lgi nhufn chua Phdn Ph5i LNST chtruph,in phdi llt kd ddn cuisi ki' trudc - LNST chtra phdn PhAi tc nay T4i ngiry Mfl s5 Thuv5t mrnn V.11 3t2 Y V.13a V V.15a 319 V.1a 32 V.17a V.15b 337 V.1b 338 V.17b 4 41 V a 4t la 42tb 3t9t217.I 35,713,482,139 12,543,98,191,5,33,473 1,932,23,184,773,185,745-93,575,9 315,25,54 773,427,833 3,124,372,737 77,413,52,197 2,452,58, ,19,52,548 4,538,84,988 1,43,4, 218,194,255,5 38,744,781,99 38,744,781,99 342,,, 342,,, 4,94,737,757 21,798,44,239 2,728,932,44 19,9,11l,,595 uu2t7 d 343,19,4,98 89,593,738,72 33,19,819,7 38,4,844 5,91,413,32 789,224, ,93,745 88,193,285 2,372,881,283 45,72,29, ,2,722,224 1,539,5, 252,3,222,224 37,828,534,52 37,828,534,52 342,,, 342,,, 34,828,534,52 5,151,188,777 29,77,345,725 II. Ngudnkinhphiviqufklc. 43 O ,458,24,735 72,24,995,488,!1t t7 rr A D g ' Nguli l$p biu TrAn Th! Mai Tan Nguyn Thi Bich Nggc Thdi NgayAn, ngay 19 thdng 1 ndm 217 /en edp; KH-ACH S K tin tru&ng 9b =Yg Gim tlc

4 conc rv c puax rdr Ax rcracn s4n ONc A Dia chi: Si5 OOg, ducrng Phan Dinh Phing, td t t, phung OOng Quang, Tp. Thi Nguyn, tinh Thi Nguyn Tel: Fax: Mu s5 BO9 - DN/IIN Ban hdnh the Thing tu so 22/TT-BTC ngay 22/12/214 cira Bf Tdi chinh BA CAO KET QUA HOAT DQNG KTNH DOANTI HqP NHAT (Dang tley tfti) Quy 3 ndm2l7 CHiTIflU ME s Thuy5t minh Quf 3 Quf 3 NIm 217.I NIm 21 d Luy k5 tir tiau Luy k tir tiau ntrm tln cui quf niry Ntrm 217.I nrm ttn cui quf nly NIm 21 d l. P:*h thu bn hdng vd cung cp t dlch vu VLl 5,515,31,222 47,221,398,3 177,24,41,4r 128,38,37, Cdckhangiimtrudanhthu 2 Yt.2 1,923,77 1,52,32,. Danh^thu.thuin vi bn hang va l cung cap lcn vu 4. Gi vn hang ban I I vi.3 vi.4 5,515,31,222 47,24,474,8 177,24,41,41 128,324,51,518 54,899,539,829 3,257,189, ,528,73,981 81,3,485,3 5. LS, nlua:.a.on rd bdn hhng vh 2 cung cap lcn vg. Danh thu hat dqng tdi chinh 2l 7. Chi pht h4t dqng tdi chinh 22 -Trngd: ChiphildivaY 2i 8. Chi phl bn hang Chi phi quan lj danh ngtriqp 2 1,15,491,392 1,947,285,8 vi.5 77,781 vr.,437,21,83,418,88,49 Y.1a 21,27,891 v.7b 979,381, ,55 I,94,12,81,94,12,81 247,431,998 1,83,251,45 37,495,73,48 5,895,519 18,993,975,238 18,929,828,299 35,5,92 3,1,1 88,52 4,88,31,488 5,8,78 19,797,997,414 19,797,997,414 88,97,44 2,82,97,422 rn Lginhuinthulntirh4ttlQng 3 ^"' kinh danh ll. Thunhflpkhc 3l 12. Chi phl khc Lgi nhu$n khic 4 2,998,338,3 v.8 v.9 379,538,25 (379,538,25) 9,922,97,1 I 1,87,19 18,359,87 (157,272,491) 14,711,818,17 13,472,92, ,78,32 12,915,11,495 23,188,55,2 r,3,154,751 27,32,174 1,35,522, Tng lgi nhu$n k tn trudc thu 5 2,18,8,11 8,75,97,9 27,2,934,2 24,223,577,843, Chiphithuthunh4pdanhnghiQp 5l ' " hion hanh vr.l.3,137 1,772,517,118 s,7,84,17 4,911,59,485 I s Chi phi thu thu nhap danh nghiqp 52 nan lat v.ll (3,18r,1 l9) (,11,423) (18,527,727) (,11,423)," Ld nhuin sau thug thu nh$p ^"' danh nghiqp 2,48,945,593,999,29,914 22,37,1,372 19,318,184, Lii c bin trn c phiu Lii suy gim trn c Phiu 7 7l vi.13 vr s3.2 Nguiri l$p biu TrAn Th! Mai Tan K tn tru&ng Nguyn Thi Bich Ngqc Thdi Nguy n, ngay 19 thdng 1 ndm 217 Ye' s/ c9 *I TA{ A\w{e RX \-'uy DONG A

5 cong ry co rhan TAp DAN xnacn s+n ONc A Dia chi: Sd 8, <luhng Phan Dinh Phirng, t 11, phucmg Edng Quang, Tp. Thi Nguyn, tinh Thi Nguyn Tel: Fax: Miu s B9 -DN/HN Ban hdnh the Thng tu sd 22/TT-BTC ngdy 22/12/214 cila BO Tdi ch{nh BAO CAO LUU CHUYEN TIEN TE HqP NHAT Chi tiu (Dang tliy thi) (The phung phip trgc tip) Q,ry 3 nilm2l7 I Luu chuyn tin tir h4t tlqng kinh danh I Tin thu tir bn hdng, cung c5p dich v.u vi danh thu ktrc 2 Tin chi trd ch ngudi cung cp hang hd vd dich vu 3 Tin chi tri ch ngudi la dqng 4 TiAn hi vay <td tri 5 Thuti thu nhflp danh nghiqp il nqp Tin thu khc tir hpt ttqng kinh danh 7 Ti n chi khdc ch hpt tlqng kinh danh Luu chuyn tin thuan tir hgt tlqng kinh danh II Luu chuyn tidn tir h4t ilqng tiau tu I Tin chi mua sm, xdy dlrng TSCD vi cdc TS dii han khc 2 Tin thu tir thanh $, nhugng bn TSCD vi cc TS dii h4n kic 3 Tin thu hi <lu tu gp vn vd ttn vi khc 4 Tin thu 1i ch vay, co ttic vd lgi nhufln <lugc chia Luu chuyn tin thuan tir hqt tlqng dau tu III Luu chuyn tin tir h4t tlqng thi chinh I Tin thu tt pht hnnh c phitiu, nhfn vn gp cria chri sd hitu 2 Tin thu til <li vay 3 Ti n tri ng gi5c vay Luu chuyn tin thuin tir h4t ilqng tli chinh Luu chuyn tin thuan trng k! Tidn vir tung dung tin ildu kf MA s5 Tir 1/1/217 dn3t9t2l ,578,145,495 2 (159,493,594,299) 3 (,473,24,919) 4 (18,738,314,51) 5 (5,287,37,839) 13,44,74,135 7 (81,495,874,152) 2 (8,25,17,23) 2t (2,133,5,) 22 95,83,, ,437, ,7,937,813 'l Tir 1/1/21 tln 3/9/21 3l 48,,, ,155,7,3 33,44,18,84 34 (185,331,71,849) (291,778,58,849) 4 (2,175,944,24) 5 11,259,823,337 2,879,171, ,395,443,23 (l 1,882,91,195) d (5,778,4,437) (19,777,37,122) (1,15,41,4) 12,118,447,128 (15,971,91,87) (12,52,4,21) (78,42,538,) 7,5,789,773 25,, 5,191,988 (7,781,55,239) 8,2,19,991 3,828,153,542 1,78,884,533 Tiain ni t,rng d,rrg titi,.uiii ky 7 14,138,994,89 5,537'38'75 Thdi NguyAn, ngdy l9 thdng l ndm 217 Nguli I$p biu K tfn truffng Gim tl Trin Thi Mai Tan Nguyn Thi Bich Nggc

6 conc rv c pnax rap EAN rnacn s4n ONc A Miu s5 B9 - DN Dia chi: Sti 8, <lung Phan Dinh Phirng, to t l, phu<rng OOng Ban hdnh the Thng tu si z/rr-nfc Quang, Tp. ThSi Nguyn, tinh Thi Nguyn ngdy 22/12/214 cita BA Tdi chinh Tel: Fax: THUynr MINH na ca rar chinh HqP NHAr (Cdc thr^tydt minh ndy td m\t b ph,in hqp thdnh vd cdn du.c dpc dng thdi vdi Bd cd tdi chinh hqp nhdt) I. DaC EIEM rrat ENG CUn OO,q.NH NGHTEP 1. Hinh thrfrc s& hfru v5n Cng ty C phan DAu tu xdy dr,mg vi Thung m4i Ddng A duqc thnnh $p trn ccv sd chuyisn di tir Cng ty TNHH DAu tu xdy dgng vi Thung mpi Thanh Tirng. Cdng ty C5 phan Diu tu xdy dpg vi Thung mpi Dng A du-r. c <ti tn thdnh Cng ty C phan Tflp dan khch s4n Dng A the euyilt <linh s5 48/eD-DHECD ngdy 2OllOl2Ol5 cria Dai hqi ddng c dng. Cng ty hat dong the Giy chring nhfn dng (i danh nghiqp s5 +OOO:+997 ei[ng lci Dn diu ngiy , deng kj thay di n 19 ngiry d Sd K hpch vd DAu tu tinh Thi Nguy n cp. Try so chinh: phdng C31 tang 3, tda nhi Trung tm thung mpi DOng A, s5 8, cludng Phan Dinh phtrng, t 11, phuhng Dding Quang, thdnh pn rnai Nguyn, tinh Thi Nguyn. Hinh thirc s hftu v5n: C PhAn. Vrin tliau lq cria Cdng ty tpi ngiy 3)lgl2}l7ld trdm biin mui hai fi' -: dng). Linh vgc kinh danh Trng ky ki5 tn ttr ngdy OllOll2OlT dn ngdy 319/217,linh vyc kinh danh chinh cfia Cng ty ld ch thu tii sin, dich vp luu trt ngdn ngiy vi ban hang h' Chu k) sin xut, kinh danh thng thulng Chu k! sn xut, kinh danh thng thulng cria Cng ty k dii trng vdng 12 thng, Uit diu tu ngiy 1 thring 1 ttiin ngiy 3l thing12. CAu trric danh nghiqp i f L ) i C : 4.1. Danh sich cc cng ty cn Tpi ngiy 3)lgl2}l7,Cng ty c mqt (1) cng ty cn s& hfru truc tip nhu sau: - Tn COng ty: Cng ty TNHH Dng A Nha Trang' - H4t dqng the GiAy chung nhfn d[ng ky danh nghigp s qzorcla934, ddngki lan elau ngdy lg/2/2lld S Ki5 hpch vi DAu tu tinh Khnh Hda cp' - Dia chi: 4 Tn Din, phudng LQc Thg, thanh ph Nha Trang, tinh Khffi Hda. - Vdn tliu le: 7... ddng (Bny mui su tj dng)' J. II Vi5n thuc gp tai <tng. Tuyn U5 vd Xfra ndng s sdnh thdng tin trn 8 c tii chinh hgp nh{t ViQc lua chgn sti liqu vd thng tin cen phi trinh bny trng b c tii chinh hqp nht dutr. c thlrc hiqn the nguyen tic c th s srffi dugc gita'cc k) kis tn tung img. x$r\r DQ Kf TOAN, DN vi rmx TE SIIDUNG TRONG rf ran NiGn dq t<5 tn Nin d ti5 tan cria Cng ty bit ttiu tt ngdy 1 thring 1 vi ktit thirc tai ngiy 31 thng 12 hang n[m' 5

7 conc rv co puan rar a.x ruacu sax ONc A Dia chi: 55 OO8, ttuhng Phan Dinh Phtng, to 11, phung DOng Quang, Tp. Thi Nguyn, tinh Thi Nguyn Tel: Fax: Mu s5 B9 - DN Ban hdnh the Thng tu si 2/TT-BTC ngay 22/12/214 cita B Tdi chinh THUYET MrNH nao CAO rar CniNn HOP NHAT(tip the) (Cdc thyydt minh nay td mil b phdn hqp thdnh vd ciin du. c dpc ilng thdi vi Bd cd tdi chfnh hqp nhdt) 2. Dcrn vi tidn tq s& dgng trng k tin Dn vi tian t sft dqrng d ghi si5 ki5 ten vi lflp 8 c tii chinh hqp nh5t ld Dng Vipt Nam (d). m- CHUANMIrC VA CrU DQ IC TOAN Ar linc 1. ch do k tin p dsng Cng ty p dpng cfr eo kt5 tn danh nghiqp ViQt Nam the hudng din tai Thng tu s5 ZOy2O1ryTT-BTC rtu. c B Tii chinh ViQtNam ban hinh ngity vd cc thng tu hudng ddn thuc hipn ChuAn muc ki5 tn cria BO Tni chinh trng viqc lflp vi trinh biy 8 c tdi chinh' Z. Tuyn b5 v viqc tuffn thfr Chuin mgc k tin vir Ch.IO t< tdn Chring ti E thuc hiqn cng vi-c kti tan lflp vi trinh bdy b c tii chinh hqp nht the cc chuan muc k trin Vi t Nam, chis dq kti tn danh nghiqp ViQt Nam vi cc quy dinh php $ c lin quan. 8 c tai chffi gita nin d tld rtu. c tuinh bdy mqt csch trung thyc vd hqp ly va tinh hinh tni chinh, kt qua kinh danh vi cc hng tin cria danh nghrqp' ViQc lua chgn s5 fieu vi thng tin chn phi trinh bdy fng ban Thuyt minh b c5 tai chffi hqp nht du_. c thlrc hiqn the nguyn tic trgng yiiu quy dinh tai Chun muc k tan ViQt Nam si5 21 "Trinh biy 8 c tai chinh". rv- cac crrfnrr sacnlc TANAPDVNc l. Nguyn tic ghi nhfn cc khin ti}n vir cc khin tucrng tlucrng tiiin Tin vi cc khan flrng rlung tin ba gom: Tin m4t tai qu!, tiiin gui ngdn hang tidn dang chuyn vi cc khn tlau tu ngan tran c thi ta" gc khong qu ba thans c tinh thanh khan ca, c khi n[ng chuyrin Ai ac dang thanh cc lugng tin xc tlinh v] khng c nhidu rui r hng chuyen ddi thanhtian. 2. Nguyn tic k tin cic khin iliu tu tiri chinh Nguyn tic k5 tin tisi vtfi cdc khin ch vay Cc khan ch vay li cc khan ch vay bang kh udc, hgp tlng, tha thufn vay gitra? bn vdi muc dich thu ldi hang lcj, vi <lu. c ghi nhan the gi gc trt cc khan dg phdng phii thu kh ddi. Dp phdng phi thu kh ddi cta cc khan ch vay duqc hp crn crl vi mirc uc tinh ch phdn gi tri bi tdn tht rta qua h4n thanh tn, chua qu hpn nhung c th khng ddi dugc d khch vay khng c khi nlng thanh trin. 3. Nguyn tic ghi nhfn cic khfln phf,i thu thung m4i vir phii thu khic ' Nguyn tic ghi nhfn cc khin phf,i thu: the gi gc trt dg phdng ch cc khin phii thu kh Y it AI S,i if I 4, ddi. ViQc phn lpi cc khin phii thu h phii thu khch hang vi phii thu khc tiry thuqc the tinh cht cta gia dich phat sinh hflc quan hq gifra cng ty vd d5i tuqng phii thu' Phung php lfp dq phdng phf,i thu kh ddi: dg phng phi thu kh ddi du.. c uc tinh ch phan gi t i Uitr ttrt cria cc khn ng phii thu vi cc khin dau tu nim gifr drin ngiy tl hpn khc c bin cht tung tp cic khin phii thu kh c khi nrng thu hi dd qu h4n thanh tn, chua

8 conc rv co pnan rd.r Ax ranacn sa.n ONc A Dia chi: 55 8, tlung Phan Einh Phirng, to I l, phung Edng Quang, Tp. Thi Nguyn, tinh Thi Nguyn Tel: Fax: MAu s5 B9 - DN Ban hdnh the Thdng tu so 2/TT-BTC ngdy 22/12/214 cila BA Tdi chinh THTTYET MINIr nao CAO TAr CrriNH HgP NHAr(tip the) (Cdc thuydt minh nay td m\t b phdn hqp thdnh vd ciin duqc tlpc ilng thdi vdi Bd cd tdi chinh hqp nhdt) qu hpn nhrmg c th khng tldi tlu. c d khich ng khng c kh n[ng thanh tin vi lm vd tinh trgng ph sin, dang lim thri tuc gifli th,5, mt tich, b trn Nguyn tic ghi nhfn hing tn kh Nguyn tic ghi nhgn hirng tiin kh: Hang tn kh clugc ghi nhan the gi5 e5c C) trir du phdng gim gi vi ds phdng ch hdng tdn ktr l5i thdi, miit pham cht. Gi g5c hirng tiin kh tluqc xc rllnh nhusau: - Nguyn lipu, vt ligu, hang ha: ba gm gi mu4 chi phi vfn chuyen vi cdc chi phi lin quan t4rc tip khc pht sinh d c du-. c hang tn kh & <lia dim vi trang thi hien tai. - Thanh pham: ba gdm chi phi nguyn vat Heu, nhdn cng tr.uc tip vi chi phf san xut chung c lin quan dugc phen b dya the chi phi lung vi cc chi phi chung c lin quan phst sinh trng qutrinh ttiu tu xiy d1rng bat dqng san. - Chi phi sin xut kinh danh dd dang: ba gdm chi phi nguyn vt liqu chinh, nhdn cng tr.uc titip vi chi phi san xut chung pht sinh trng qu trinh san xuat thpc hiqn xdy lhp cc cng trinh xdy dpg c ban d& dang. phung phip tinh gi tri hirng tdn kh: Phung php binh qudn gia quyan. H4ch tn hirng tdn kh: Phung php k khai thuhng xuyn' phung php tgp dg phdng giflm gi hdrng tdn kh: Dg phdng ch hdng tdn kh ducr. c trich l{p khi gi tri thuan c th thuc hipn dugc cria hing tn kh nh hcrn gi gtic. Gi5 trithuin c th thpc hiqn tlu. c li gi bn uc tffi trt di chi phi uc tinh ttti hin thanh sn pham vd chi phi bn hdng uc tinh. SO AU phdng gim gi hing tdn kh li si5 ch nh lqch gita gi g}c hang tn kh ln hn gitrithun c th thuc hiqn du. c cria chring. ViQc lpp dy phdng giam gi hing tn kh dugc thuc hiqn trn c s& timg mflt hang tdn kh' 5. Nguyn tic ghi nhfn vi khiu ha tii sin c5 Ointr 5.1. Nguyn tic ghi nhfn TSCD hfru hinh Tii sn c5 dinh htu hinh du. c ghi nhfn the nguyn gi tru di O gi tr! ha mdn lfly k. Nguyn gild tin b cic chi phi mi danh nghiep phni b ra dti c du. c tai san ci5 dinh tinh dn thdi dim dua tii sn d vi tr4ng thi sin sang sri dpng the du tinh. Cc chi phi pht sinh sau ghi nhfn ban tliu chi tlu. c ghi tng nguyn gi tni sin cti tlinh ni5u cdc chi phi ndy chic chin lim ting lqi ich kinh t trng tucmg lai d sir dpng tii san d. Cc chi phi khdng tha mdn <liu kiqn trn <lugc ghi. nhfln ld chi Ph( trng kj'. Khi tai sn c dinh dugc bn hlc thanh l1f, nguyen gi vd khau ha lfly kti du-. c xa s va tt ty khin li 1 ni pht sinh tu vipc thanh lf du du-. c tinh vi thu nhfp hay chi phi trng ki'' 5.2. Nguyn tic ghi nhfln TSCD v hinh Tii sn c5 ai*r v hinh du-. c ghi nhfn the nguyn gi trir ili (-) gi tri ha mn lfly kti. Nguyn gi tdi sn ct5 <Iinh v hinh li tan bq cc chi phi mi danh nghiqp phi b ra <lti c <lugc tii sin ci5 dinh v hinh tinh dtin thdi dim dua tdi san d vi sfr dpng the du kin.

9 cong Ty co rhan TAP DAN xnacn s4n ONc A Dia chi: 5 8, <ludng Phan Dinh Phtng, to 11, phung Ddng Quang, Tp. Thi Nguyn, tinh ThAi Nguyn Tel: Fax: MEu sd B9 - DN Ban hdnh the Thng tu sii 2/TT-BTC nsdy 22/12/214 cita BQ Tdi chinh THUYET MrNH sao CAO rar CniNn HqP NHAT(tip the) (Cdc thuyat minh ndy td m\t ba phdn hqp thdnh vd ciin duqc dqc tlng thdi vi Bd cd tdi ch{nh hqp nhdt) 5.3. Phung php khu ha TSCD Tdi san "O Oifr dury. c khfu ha the phung php ttung thnng dpa trn thi gian sri dpng udc tinh cria tai san. Thi gian htu dpng uc tffi h thi gian mi tai san pht huy ctugc tac firng ch san xut kffi danh. Thdi gian htu dpng uc tinh cria cc TSCD nhu sau: Nhd xu&ng, vflt kin tric My mc, thit bi Phung tiqn vfln tdi, truyn ddn Thiist bi, dung cu quan $ Quyn sri dung dt Phin mm my tinh Tii sin c5 dinh knac. Nguyn tic ghi nhfln chi phi xiy dqng c bin do dang Chi phi xy dlmg c ban dd dang tluqc ghi nhfn the gi gc. Chi phi niy ba g,5m: chi phi xdy dpg mi hflc sria chfia, cii tp, md rqng cng trinh' Chi phi niy rlu-. c krit chuyn ghi t[ng tii sin khi cdng trinh hdn thenh, vic nghipm thu tng th tld thuc hiqn xng, tii sin ttugc ban gia vi dua vd trpng thi sin sing sri dpng. 7. Nguyn tfc ghi nh$n chi phi trf, trufc Chi phi tra truc tpi Cdng ty ba giim cc chi phi thuc t da phst sinh nhmg c lin quan dn kt qui hpt dqng san xut kinh danh cria nhidu ky ki5 tran vd viqc ktit ctufn cic khin chi phi niy vd chi phi san xut kinh danh cria cc lcj'kl5 tin sau' phung php phn b chi phi tri trudc: ViQc tinh vi phn b chi phi tri trudc vi chi phi san xut kinh danh tamg ki the phung phip dung theng. CIn cri vi tinh cht vi mric do tung lpi chi phi mi c thdi gian phdn b nhu sau: chi phi trf, trudc ngin hpn phdn b trng vdng 12 thng; chi phi tri trudc dii hpn phn bo tren 12 thing. 8. Nguyn tic ghi nhfn ng Phii tri phai tra ngui bn gdm cc khin phii tri mang tinh chat thucrng mpi pht sinh tu gia dfch mua. hdng ha, dich vp, tii san vd ngudi ban e trit gifiacng ty mq vi cng ty cn, cdng ty lin danh, lin kt). <Icrn vi <lqc lop vi ngui mua, gdm cl cic khin phii phei tre khc gdm cic khn phii tri khng c tinh thung m4i, khng lin quan <li5n gia dlch mua, bn, cung cap hang ha dich vu' 21-5 ndm 15-5 n[m 1-15 n[m 5-1n[m 9-4nLm 5 nlm 4 ndm Nq phni trf, ch ngudi bn, nguli cung cp, ngudi nhfln thau xy lip tlu. c hpch tn chi tii5t ch ttrne O5i tu.ng pt ii t a. Trng chi tit iungai ffqng phii tr, tdi khin niy phin nh ci s5 tin <la img trudc ch ngudi bn, ngudi cung c[p, ngudi nhpn thiu xy lp nhrmg chua nhfn <lugc sdln pha*, hdng h5, dich vp, th5i tuqng xy lip han thanh bin gia' g. Nguyn tic ghi nh$n vay vir nq thu tiri chinh Gie tri cc khin vay du-. c ghi nhan h tng s5 tin di vay cta cc ngdn hing, t chtc, cng ty tdi chinh vi cc tt5i tuqng khc (khng ba gm cdc khin vay dui hinh thrlc pht hinh tri phitiu \ ( v

10 CONG TY CO PHAN TAP DOAN KHACH SAN DNG A Dla chi: 55 8, itudng Phan Dinh Phtng, t 11, phung Ddng Quang, Tp. Thi Nguyn, tinh Thi Nguyn Tel: Fax: Miu s5 B9 - DN Ban hdnh the Thng tu sii 2/TT-BTC ngay 22/12/214 cila B Tdi chinh THUYET MINH na ca rai chinh HqP NHAr(tip the) (Cdc thyydt minh ndy h mil b ph,fn hqp thdnh vd cdn du. c dqc dng thdi vdi Bd cd tdi ch{nh hqp nhiit) hflc pht hdnh c phiu uu ddi c ttiu khn bit buqc bn phst hinh phii mua lpi tai mqt thi dim nhst <l!nh trng tung lai). Cc khfin vay dugc the di chi titit the tlng <Ii tuqng ch vay, ch n., tung kh uc vay ng vd tung lpi tii sin vay ng. 1. Nguyn tfic ghi nhfn vir v5n ha cic khin chi phi di vay Nguyn tc ghi nhn chi phi di vay: Lditidn vay vi cc chi phi khc pht sinh lin quan tryc tii5p diln cc khin vay cta danh nghiqp du-. c ghi nhfn nhu khf,n chi phi sin xut, kinh danh trng ky, tni khi chi phi niy pht sinh tir c5c khin vay lin quan tryc tip dn viec diu tu xy dpg hflc sin xut tii sin d dang itu. c tinh vd gi tritai san d (clu<r. c vi5n ha) khi c dri <lidu kiqn quy dlnh tai ChuAn muc k tn s 1'Chi ph{ ili vay. 11. Nguyn tic ghi nh$n chi phi phf,i tri Chi phi phii tri: Dugc ghi nhfln dua trn cc uc tinh hqp ly vd sti tin phi tri ch cc hing h, dich vu d str dgng trng kj, gm nhfrng chi phi sau: lli vay phi trl, chc chi phi phii tri khc. r\ ;\ l* lz 'l',., il 12. Nguyn tfrc ghi nh$n danh thu chua thqc hiqn Danh thu chua thuc hiqn ld danh thu se ducr. c ghi nhfn tu<rng img vi phin nghia vp md Cng ty se phii thuc hiqn hng mqt hic nhiu kj, k tin tip the. Danh thu chua thuc hien ba gdm s5 tidn cria khch hing ttd hi truc ch mqt h{c nhiu kj'ki5 tin vd ch thu tii sn' phu<rng php phn bo danh thu chua thuc hi n the nguyn tic phir hqp vi phin nghia vp mi Cng ty s phii thuc hiqn trng mqt hlc nhiau kj kii tn ti{ip the. 13. Nguyn tfrc ghi nh$n v5n chi so hitu Nguyn tic ghi nhfn v5n gp cfra chri so hfru: Vn gp cria chir s& htu ducv. c hinh thinh tu s tian mi cc c tlng dfl gp vi5n mua c5 phan, c phii5u, h{c du. c b sung tir lgi nhun sau thu the Nghi quyt cria Dai hi dng c dng. Vl5n gp cta chri sd htu du-. c ghi nhfn the sti vtin thuc ti5 <Ia gp bing tian h[c bing tii san tinh the mqnh gi5 cria cd phitiu 11 pht hinh khi mi thanh lfp, h[c huy <lqng thm <1 m rqng quy m hat <lqng cria cng ty. Nguyn tic ghi nhfln tgi nhufn sau thu chua phf,n ph5i: dugc ghi nhfn ld s lqi nhun (hic foj * tt qui h4t dng kinh danh cta danh nghiqp sau khi trt C) chi phi thus thu nhflp danh nehi p cria kj, hien hinh vi cc khan diau chinh d p dpng tri t5 thay tti chinh sch kti tan va. <Iiu chinh hi ti5 sai st trqng yisu cta cc n[m truc' 14. Nguyn tic vir phung php. ghi nh$n danh thu vit thu nhflp khic Nguyn tfrc vi phung phip ghi nhfn danh thu bdn hing Danh thu ban hdng du. c ghi nhfn khi dng thdi tha mdn 5 diu kion sau: 1. Danh nghiqp da chuyn gia phin ln rfii r vi lgi fch gin lidn quyn s hiru sin pham h[c hing ha ch ngudi mua;2. Danh nghiqp khng cdn nim git quyan quin l;f hdng ha nhu ngudi s hiiu hing ha hflc quydn kii5m st hing ha; 3. Danh thu dugc x5c ttinh tung O5i chic chin. Khi h. p dng quy tlinh ngui mua dugc quyen tri lpi sn pham, hang ha tl mua the nhffng tliu kien cp th,.9

11 cnc rv co pnan tdr AN xnacn s4x ONc A Dla chi: 5 8, tlucrng Phan Dinh Phirng, t 11, phung Ddng Quang, Tp. Thi Nguyn, tinh ThiNguyn Tel: Fax: Miu s B9 - DN Ban hdnh the Thng tu sd 2/TT-BTC ngay 22/12/214 cita BQ Tdi chinh THrrYfT MINH na ca rar cninn HOP NHAr(tip the) (Cdc thuyiit minh nay ld m\t b phdn hqp thdnh vd cdn duec tlpc ilng thdi vdi Bd cd tdi chinh hqp nhdt) danh nghiqp chi tlugc ghi nhfn danh thu khi nhtng didu kiqn cu th d khng cdn tn tai vd ngudi mua khng <lu-. c quyan tri lai sin pham, hing ha (tru trudng hqp tri lai dudi hinh thirc di hi <1 y hang ha, dich vu khc); 4. Danh nghi$p dd hlc se thu tlugc lgi ich kinh ti5 tt gia dich bn hing; 5. Xfc dinh duqc cc chi phi lin quan dn gia dich bn hdng. Nguyn tic vir phung phdp ghi nhfn danh thu cung cip dich vg Danh thu cria.gia dich va cung cp dich vu tlugc ghi nhfln khi kt qu cria gia dich d ilugc xc ttinh mt cch dfng tin cfly. Truhng hqp gia dich va cung cap dich vu lin quan diin nhiu kj, thi danh thu itucy. c ghi nh4n hng lcj, the ktit qui phan cng viqc cld hdn thdnh vd ngiy l4p Bing Cn d5i ki5 tn cria kj,d. Danh thu cung cp dich vs dugc ghi nhpn k'tri tlng thdi tha mdn tt c b5n (a) diu kiqn: 1. Danh thu du. c xic tllnh tung A5i chic chin. Khi hqp dng quy tllnh nguli mua dugc quyn trirlaidich vu d[ mua the nhirng didu kiqn cg thi5, danh nghiqp chi du-. c ghi nhn danh thu khi nhilng diu kiqn cu th d khng cdn tdn tpi vd ngudi mua khdng tlugc iryan ira hi dich vu d cung ip;z.danh nghiqp <t5 h[c sc thu <luqc lqi ich kinh tti tri gia dich.urg dich vu <1; 3. Xc dm dugc phan cng viqc il hdn thinh vd ngdy lfp Bing Cdn di "p f< tan; +. Xc dinh du-. c chi phi pht sinh ch gia dich vi chi phi hdn thdnh gia dlch cung cap dich vu d. Nu khng thi5 xc ctinh dugc ki5t qui hqp dng mqt cich chic chin, danh thu se chi <lugc ghi nhfn d mric c this thu hdi ducv. c cria cc chi phi dd du-. c ghi nhan' NguyGn tic vir phung php ghi nh$n danh thu hgp tldng xiy dqng Danh thu cria hqp dng xy dpg ba gdm: Danh thu ban du clu. c ghi nhpn trng hqp ddng; Vd cc khin tng, gim khi thuc hiqn hqp ddng, cc khin tian thu&ng vd cc khf,n thanh tn khc nisu cc khin ndy c khi n[ng ldm thay AOi Aanh thu vd c th xc dinh dugc mot cch dsng tin cfy. Danh thu cria hgp tlng xdy dpg du-. c xc <Iinh bing gi tri hqp ly cfia cc khin cld thu h[c s thu dugc. ViQc xdc ttinh danh thu cta hqp ddng chiu tc dqng ctra nhiu yi5u t khng.!.! chac chan vr chring tuj' thuqc vi cc su kiqn se xy ra trng tucrng lai. ViQc uc tinh thung phii dugc sria di khi c5c sg kiqn it pht sinh vi nhfrng ytiu t5 khng chic chin tlucr. c gii quyt. Vl vfy, danh thu cta hqp ddng c th tlng hay gim tung thdi k]' Nguyn tic vir phung phip ghi nh$n danh thu h4t ilqng tii chinh Danh thu hpt <lqng tni chinh dugc ghi nhpn tha mdn ddng thdi 2 diu kiqn glri nhfln danh thu quy dinh tai Chufin muc fi$ tn s 14 - Danh thu vd thu nhpp khc, ba gdm: li tidn grii ngn hdng tlu-. c ghi nhfn trn c s& thng b li tian grii hing thng cria ngin hing, cis tfc lgi nhufln dusc chia, li chnh lqch ti gi thgc hiqn, ldi thu dugc tu hat ilqng kinh danh chimg khn. Khi khng th thu trdi mqt khan mi trudc d <la ghi vi danh thu thi khin c khi nng khng. thu hi rtugc hflc khng chic chnn thu hdi itu. c 11 phii hpch trin vd chi phi pht sinh trng kj', khdng ghi ginm danh thu. 15. Nguyn tic vir phung php ghi nhfn gi v5n hing bin Gi vijn hang bn phn nh tri giitvi5n cria hang ha; dich vu gi thanh sin xuat cta sin pham xy p nghiqm thu trng ky. Gi v5n du-. c ghi nhan t?i thdi clim gia dlch pht sinh hac khi c kh nng tung A5i cfrac ct in so pht sinh trng tung lai khng phn biqt tld chi tian hay chua. Gi u5r, t ang Uan,a danh thu d n t4 ra dugc ghi nhpn dng thdi the nguycn tic phtr hqp. I jl t

12 a rt conc rv co pnan rap AN Iailcn s+n ONc A Dia chi: 5 8, <lulng Phan Dinh Phirng, t t t, phung OOng Quang, Tp. Thi Nguyn, tinh Thi Nguy n Tel: Fax: Miu sti B9 - DN Ban hdnh the Thng tu sil 2/TT-BTC ngdy 22/12/214 cia B Tdi chinh THUytT MINH sa ca rar cninn HgP NHAr(tip the)?ca, in"raiii'"*,u m1t bo phdn hqp thdnh vd can duqc iqc diis thdi vi Bd cd tdi chinh hqp nhiitl 1. Nguyn tic vir phung php ghi nhfn chi phi tiri chinh Cc khin chi phi dugc ghi nhfn vd chi phi tdi chinh ba gdm: Chi phi ldi tian vay vd cc khin chi phi tdi chinh khc. Cc khin trn ducy. c ghi nhpn the tng s pht sinh trng lcj,, khng bir trr) vi danh thu h4t dqng tdi chinh. 17. Nguyn tic vir phung php ghi nhfn chi phi thu thu nh$p danh nghiqp hiqn hinh, chi phi thu5 thu nhfp danh nghiqp hin l4i Chi phi thu thu nhfp danh nghiqp ba gm chi phi ttruii thu nhflp danh nghiqp hiqn hdnh vd chi phi thuri thu nhfp danh nghiqp hdn lai pht sinh trng nlm lim c[n cri xc ttinh kt qui hpt <tqng kinh danh sau thui5 cria Cng ty trng ndm tii chinh hi n hanh. Chi phi thu thu nhfp danh nghiqp hiqn hinh tlugc xc tlinh trn c sd thu nhp chiu thu vi thuti suat thu thu nhfp danh nghiqp hiqn hanh' Chi phi thuri thu nhp danh nghiqp hn lai li so thuis thu nhflp danh nghiep se phii nqp trng tung lai pht sinh tt viqc ghi nhfn thuti thu nhfp hdn lai phii tri trng nlm vi hin nhfp tdi sin thui5 thu nh4p hn lai d du-. c ghi nhfn tu cc nim truc. Cng ty khng phin nh vd tdi khin niy tii sn thu thu nhflp hn lai hc thu thu nhfp hdn lai phii tri pht sinh tu cc gia dich ducr. c ghi nhfln tryc tip vi vi5n cht s& htu' Chi phi thu thu nhap danh nghiqp hdn lai du. c xc dinh trn c s si5 chnh lqch tam thdi du-. c t<hu tru, sti chnh lch tem thdi chlu thuii vi thu sut thu thu nhp danh nghiqp. Vigc xc dinh thuti thu nhfp danh nghiqp cria Cng ty cdn cri vdl c5c quy tlinh hi n hdnh vo thu5. Tuy nhin viqc xc tlinh sau cirng v thuts thu nhqp danh nghiqp tuy thuqc vi ktit qui kii5m tra cta c quan thu c tham quydn. 18. Cng cg tiri chinh Ghi nh$n ban tliu Tdi sdn tdi chtnh The Thng tu s5 ztlz19/tt-btc ngdy /1 ll29 cria BQ Tii chinh ("Thng tu 21'), tdi sin tdi chinh rtugc phn lai mt cch pht hqp, ch mgc tlich thuyt minh trng cc b c tdi chinh, thdnh tai sn tdi chinh ugc ghi nhqn the gi tri hqp $ thng qua 8 c kt qui hpt dqng kinh danh, cc khn ch vay vi phii thu, cc khin diu tu git <Itin ngdy d h?n vi tdi sn tdi chinh sin sdng ec Uan. Cng ty quy.i Ai*, phan lai chc titi sin tdi chinh ndy tai thdi dim ghi nhn lan dau. Tai thdi dim ghi nhan Dn diu, tii sf,n tdi chinh du-. c xc clinh the nguyn gi cqng vi chi phi ' gia dich tryc tip c lin quan. Cc tai sin tii chinh cria Cng ty ba gm tin vi cc khin tucrng <lung tidn, cc khan phii thu khch hing vd cc khin phii thu ve ch vay' Ng phdi ttd tdi ch[nh Nq phni tri tii chinh the ph4m vi cria Thng tu 21, ch mpc dich thuyist minh trng cc b c5 tii chinh, tlugc phn lai mt cch phir hqp thinh c5c khn ng phii tri tdi chinh tlugc ghi nhfn thng qua ga ca kt qua hat dng kinh danh, cc khin nq phii tra tei chinh clu-. c xc clinh the gi tri phn b. cng ry xc tlinh viqc phdn l4i cc khin ng phii tri tii chinh tai thdi tti m ghinhpn n diu. il ffi \\*\s.t \

13 a cxc rv co pnan r4r Lx xnacn sax ONc A Dia chi: 55 8, ttudng Phan Dinh Phirng, to t t, phu<rng OOng Quang, Tp. Thrii Nguyn, tinh Thi Nguyn Tel: Fax: Miu sii B9 - DN Ban hdnh the Thdng tu sil 2/TT-BTC ngdy 22/12/214 cfia B Tdi chinh THUYET MrNH sao CAO TAI CHINH HP NHAr(tip the) (Cdc thuyiit minh ny ld m\t ba ph,in hqp thdnh vd cdn tlu. c ilsc ilng thdi vi Bd cd tdi chlnh hqp nhdt) fdt citnq phii tra tdi chinh tlucr. c ghi nhdn ban ttiu the nguycn gi cqng vi cc chi phi gia dich tr.uc tip c lin quan. Nq phni tre tei chinh cria Cng ty ba gm cc khn vay vi ng, cc khin phni tr ngudi bn, chi phi phi tri vi cc khin phii tri kh5c. Gi t4 sau ghi nhfn lin tiau HiQn tai khdng c yu cau xc <Iinh lai gi tri cfia cc cng cu tdi chinh sau ghi nhfln ban clu. Bir trir cic cdng cg tiri chinh Cc tdi san tdi chinh vi nq phii tre tei chinh tlu<r. c bt tru vi gi tri thuan se du. c trinh bdy trn cc b c tdi chinh nu, vi chi nu dcrn vi c quy,5n hqp php thi hdnh vi c bir tru cc gi tri <1 tlucv. c ghi nhan niy vi c f dinh bir tru trn c s& thuan, h[c thu tlugc cc tii san vi thanh tn ng phii tri ddng thdi. 19. BGn lin quan Cc bn lin quan li c5c danh nghiqp, citc cit nhdn, tryc tip hay gin titip qua mqt hay nhiu trung gian, c quyn kim sst hic chiu su kim st cria Cng ty. Cic bn lin kt, cc ci nhan ni rrgc tip hflc gian tip nim git quyn biu quyi5t vi c nh hu&ng drflng ke a5i voi Cng ty, nhtng chfrc trsch quin lj chri cht nhu HQi dng qun tri, Ban Tng GiSm di5c, nhirng thdnh vin thn cn trng gia dinh cua nhfrng c nhn hflc cc bn lin ttit hac nhtrng cng ty lin kt vi c nhdn niy cfing du-. c ci li cc b n lin quan. Trng vipc xem xt tring m5i quan h9 giiia cc bn lin quan, bin cht cria m5i quan hq dugc chri f chri khng phni h hinh thirc php [. 2. Cic nguyn tic vir phung phip k tin khdc ThutS gi tri gia t[ng: COng ty dlng ky np thuis the phung php khu tru. Cc lai thu, phi khc tlu-. c thuc hiqn the quy tlinh vc thu, phi hiqn hdnh cria Nhd nudc. L I : t2

14 I conc rv co pnan rdr ln rcrlcu san ONc A Eia chi: SO 8, ttulng Phan Dinh Phirng, t t 1, phung Ddng Quang, Tp. Thi Nguyn, tinh Thi Nguy n Tel: Fax: Miu s5 B9 - DN Ban hdnh the Thng tr sd 2/TT-BTC ngdy 22/12/214 cita B Tdi chinh THUYfT MINH NAO CAO rar CTTiXU HOP NHAT (Cdc thuydt minh ndy h mat b phdn hqp thdnh vd c,in duqc tlpc cting thdi vi Bd cd tdi chinh hqp nhiit) v- rhonc rtr{ BO srrnc ch cac KrrAN twgc rrinh BAY TRNG BANG can rxr ran 1. Tin '.,1 I ren mat I?1 quy -.1 Ilen grn ngan nang + Tidn grli ngn hing Dng Viet Nam Ngdn hdng TMCP TiAn Phng' CN ThdnhDi Ngdn hdng Nng nghiqp & Phdt tridn nng thn ViQt Nam - CN thdnh phii fhai Ngyen Ngdn hdng TMCP Diu tuvd Phdt fidn Vi t Nam - CN Thdi NguyAn Ngdn hdng Ndng nghi\p & Phdt fidn ndng thn Vi t Nam - CN tinhthdi NgryAn Ngdn hdng TMCP Xdng diu Petrlimex - cn Hd N,i Ngdn hdng TMCP Cng thurtng Yi t Nan - CN Thdi NgyAn NgdnhdngTMCP COngthungVi t Nam - CN LuuXd NgdnhdngTMCP Qudc ddn - CN Thdi NguyAn Ngdn hdng TMCP Ngqi thrng Yi t Nam - CN Thdi NgryAn NgdnhdngTMCP Diutuvd Phdt fidnvi t Nam - CN Khdnh Hda NgdnhdngTMCP Xdng ddu Petrlimex - CN Khdnh Hd + Tin gli ngdn hang USD Ngdn hdng TMCP D,iu tu vd Phdt tridn ViQt Nam - CN Khdnh Hd 9t3t217 12,972,114,8 1,1,88,21 1,14,724,883 47,194 11,251,981 2,7,979,728 23,34s,31 75,975,225 u1t217 cong 14,138n994,89 2,879,171,352 38,94,243 95,19,9 4,487,28 12,32,538 2,155,138 2,155,138 51,52,192 2,32,9,7 2,3,337,748 37,889,94 14,988,515 78,428 2l,521, ,899,342 1,2,431 37,98,1,525,817 28,13,798 89,771,29 2,271,412 2,271,412 t 1r t ) \l,t = 13

15 cong Ty co rhan TAp EAN xnacs san Oxc A Dla chi: S,5 8, ttulng Phan Dinh Phing, to I l, phudng Ddng Quang, Tp. Thi Nguyn, tinh Thi Nguy n Tel: Fax: MAu s B9 - DN Ban hdnh the Thng tu sii 2/TT-BTC ngay 22/12/214 crta BQ Tdi chinh THUyfT MINH na ca rar cnixu HOP NHAr (Cdc thuydt minh ndy td nat ba phdn hqp thdnh vd cin ilu. c dqc clng thdi vi Bd cd tdi chinh hqp nhtit) 2. Phei thu khdch hirng a. Ngin h4n COng ty TNHH Sn Nam Ngdn hang TMCP DAu tu vd Pht triiin ViCtNam - CN Thi Neuvn COng ty CP truydn thng vd du lich E4i vit Uy ban dan tqc Trung tm xric tii5n thung mei Thi Nsuvn Vn phdng sd vn ha th tha vd du lich Thi Nzuv n Cngty TNHH Du lich TrAn ViQt BQL drr n HTXL cht thii bqnh viqn Cng ty CP Tu vn xdy dpg vd Thune mai Th Trans Cng TY TNHH Lft hanh Pegas Misr Vit Nam Nha Trane Cng ty CP LuyQn crin thp Gia Sang Cng ty CO phan Kim l4i mdu Thi Neuvn - VIMICO Cng ty CP Tu vn xdy dlmg vd Thune mai Ouvi5t Tii5n Cng ty TNHH MTV Cng nghiqp ha crrt vr vit Blc Cng ty TNHH Xing dau Bic Thi Dai hqc COng nghq Thng tin vi TruyAn thne Vdn phdng Tdng cpc Oan so - Kti hach ha eia dinh Cngty TNHH MTV Xi mdng Quang Sn Cac d5i tugng khc cng 3t9t217 u1l2t7 Gi tri Dg phdng Gi tri Dg phdng = 9l 2,514,447, ,323, D 35,74,42,197 2,95,4,9 28,57, 375,, 72,9, 92,75, 93,289,997 1,2" 28,479,387,125 3,994, 3,1,91,175 35,74,42,197 22,38,934,97s 735,72, 77,398,s85 71,31,845 28,4, 177,915, 127,442, 115,73, 19,92, 1,351,5,39 2,514, J.l )l = EI l 3. Tri trufc ch nguli bin a. Ngin hpn COng ty TNHH DiQn Lanh ThiNgrry n Cng ty CP I(in trric vi xay dung HML CN Gia dlch Cng ty TNHH O to Ngi sa ViQt Nam CN COng ty TNHH l(im tnvd dich w Tin hqc TP. Hd Chi Minh Cne ty CP tu vn kin trrlc TAC COng ty CP truydn thng vi dtt liqu thanh tn An Du cng 3/9/217 Gi t4 gt,,,, 2,, 75,O,OO 435,OOO,OOO loo,ooo,ooo 87,OOO,OOO DrJ phdng ttrl2lt DU phdng Gi tri 3,538,OOO 3,538,OOO 3,538,OOO t4

16 cnc rv c pnax r4r l,n xnacn san ONc A Dia chi: Sii g, <tudng Phan Dinh Phung, ti5 I l, phung Ddng Quang, Tp. Thi Nguy n, tinh Thi Nguyn Tel: Fax: Mu s B9 - DN Ban hdnh the Thdng ttr sd 2/TT-BTC ngdy 22/12/214 cia BA Tdi chinh THUYET MrNH nao CAO rar CniNn HgP NlrAr(tip the) (Cdc thuyiit minh nay ld m\t b phqn hqp thdnh vd cdn ilu. c dpc dng thi vi Bd cd tdi chinh hqp nhdt) 4. PhAithu khic a. Ngin hgn Tam ung Ong Nguyn Vin Th PhAi thu tidn dt cqc NSrryA" Thi Minh Phil fr,an fhi Thanh Huyi, Trdn Thi Hu Trdn Thi Hd xd Nguyen lnulrtang NSuyAn Thanh Timg Phii thu vd chi h BHXH Tam ung Ong Nguyn Ven Thanh thuc hiqn du n tai Nha Trang Tem ung ngnguyn Quc ViQt Phii thu vd tam ung tpi Nha Trang ThuiS GTGT <tiu vi chua k khai b. Dii h4n Phii thu va kf quy cne 3t9D17 ull2l7 Gi tri DU phdng Gir[ tri Du Phdng 12,s8,25,12 1,29,8,5 7,2, ,59,552,817 19,591,, 7,2,, 3,448,, 2,885,, 2,34,, 2,288,, 1,43,, 12,93,3 2,,, 8, 8, 42,433,55 1,5,, 723,4, 11,, 512, 8, 8, 7,21,289,117 12,58,825,12 c. Cc bion lin quan Tam ung Tqm *ng Ong Nguyin Vdn Thd Tqm t ng Ong Nguydn Vdn Thanh Phii thu tin dt cqc Xa Nguyen lnu Lrrung cg 52,884,552,817 5,59,552,817 i,59,552,817 2,,, 2,288,, 2,288,, 52,884,552,817 1,29,8,5 1,29,8,5 1,29,8,5 1,5,, 1,29,8,5 5. Hirng tn kh. Nguyn liqu, vft liqu Cng cp, dpng cp Chi phi san xut kinh danh d& dang Hdng ha CQng girfl gdc hirng tiin kh 3t9t217 Gi g5c DF Phdng 2,272,925,271 28,757,9 23,95,954 ull217 (;ra, gc DU phgng 2,72,727,99 313,78,28 23,95,954 4,831,78,234 3,241,247,19 7,54,718,155 5,891,4,81 15

17 cong Ty co rhan rar Lx rcracu s+n ttc A Dia chi: Sti 8, ttudng Phan Dinh Phirng, t t t, phung Ddng Quang, Tp. Thrli Nguy n, tinh ThAi Nguyn Tel: Fax: Mfiu s5 B9 - DN Ban hdnh the Thdngtu sii 2/TT-BTC ngdy 22/12/214 crta B Tdi chinh THUYET MINH sa ca rar cirinh HqP NHAr(tip the) (Cdc thuyat minh ndy ld m\t b phdn hqp thdnh vd cdn duec tlqc dng thdi vi Bd cd tdi chinh hqp nhdt). TIng, gim tii sin c5 tllnh hiiu hinh KHOANMUC NGUYtNGL( T4i ngiry OLlllzOlT Tlng d mua sim Tdng d XDCB hnn thanh Tang khc (*) Thanh l)r, nhugng bn T4i ngiy ctatrihaomnlykt NhA cfta, v$t ki5n trric My mc, thist bi ung ti$n vfn ti, n dn 54,339,83,49 4,181,391,15 12,53,2'545 1,39,, 1,727,854,545 17,77,722,13 5,89,, (35,1 5,838,3) 48,2,8,549 T4i ngiry llll2ll7 22,71,73,4,72,21,724 KhAu ha trng nm 8,24,337,95 4,52,842'7 TEngkhic (*) 13,ll,lll Thanh lf, nhugng bn T4i ngiy GIA TRI CON LAI (7,13,32,2) 23,592,738,97 T4i ngiy llll2l7 482,28,39, ,73,947,582 (1,81,,) 71,41,391,15 12,58,55,9 1,888,7,535 2,71,283, ,747,94 (984,24,394) 2,7,7,83 bi, dgng cg TSCD IIH khic -lr ng cqng 159,2,4 13,191,74,54 594,525,71,45 3,r17,854,s45 17,77,722,13 5,89,, (3,951,838,3) 159,2,4 13,191,74,54 583,59,499,9 5,54,4 23,943, 74,489,52 58,19,174,381 9,951,917,432 19,73,94 72,57 85,13,88 257,18,987 21,75, ,754,744 31,153,488,948 14,551,947,44 13,11,111 (8,87,27,5) 37,781,42,449 12,934,7,559 53,372,272,97 12,72, ,878,79,241 c, f I )r t \r _1 7. Ting, giflm tiri sf,n cli tlinh vd hinh GIA T4i ngiry llll2l7 Thanh $, nhugng bn (*) 3t91217 cia TRIHAO MON LY T4i ngiry llll2l7 Khu ha trng ndm 3Dnfi GIA TRI CON LAI 7,83,3, (57,85,,) 1.1 1,199,885,58 249,83,415 T4i ngiy llll2l7,3, Dnfi 474,, ,337,3, (57,85,,) 98,3, 1,298,185,58 9,599, ,83, ,7 375,7, 7,939,174, TnisflndOdangdiih4n b. Xfly dgng c bin do dang Cdng trinh sr}a chiia, cii t4 Khch san EOng A U va Eng A III Resrt cng 3t tu217 47,25, 47,25, 47,25, l

18 -I cong ry co rhan rap EAN ruacn sax ONc A Eia chi: Si5 8, ttudng Phan Dinh Phtng, to t t, phung Ong Quang, Tp. Thi Nguyn, tinh Thi Nguyn Tel: Fax: Miu s B9 - DN Ban hdnh the Thdng tu so 2/TT-BTC ngay 22/12/214 cia B Tdi chinh TrruyfT MrNH na ca rar cninn HgP NHAr(tip the) (Cdc thuyiit minh nay ld mil b phqn hqp thdnh vd cin duqc dec tlng thdi vi Bd cd tdi chinh hqp nhiit) 9. Chi phi tri trudc a. Chi phi tri trudc ngln h4n Chi phi b himtii sn, phf dudng bq COng c9, dgng cg xudt dirng Chi phi tri truc ngn hpn khdc b. Chi phi tri trufc diri h4n Chi phi sira chta b tri Khch s4n Dng A II, ttl Thit bi nqi tht Tda nhi Dng APlaza Thitit bi noi thdt KhSch s4n Dng A II Cng cg, dqng cg xut dirng Phi dich vu tham dlnh gi phuc vu vay dii h4n Chi phi thit k b nhfln diqn thucrng hiqu, website Chi phi bd him rrii r khch spn Chi phi b him rfii r b him vqt cht xe Chi phi sria chira tdi sn Chi phi mua phan mm k tn Chi phi tr truc ddi han khc cng 1. Tni sin thu thu nh$p hf,n a- Tii sin thu thu nhqp danh nghiqp hiln lqi Tdi sin thu thu nhflp danh nghiqp hdn lai lion quan di5n cc khan chnh lqch t4m thdi clugc khu tru cong 3t9t217 19,95,529 95,59,52 83,3,28 17,999,999 35,34,989,835 22,53,57,853 1,7,222,22 1,111,92,82 728,243,22 134,1,3 92,1,9 7,93,582 ltu2t7 35,51,85,34 34,948,34,31 l4i vir thu thu nh$p hf,n l4i phf,i tri 3t9t ,59,74 23,17,33 498,923,78 53,118,927 34,373,34,54 2,8,111,11I 1,782,55,333 1,588,4,895 1,297,952,1 189,1, 174,93,334 uy217 8,8,8 228,4,513 1,41,7 L,33,35 5,118,1I 37,59,884 5, ,59,884 >:-. i ri \I\ ;A AI 44 I 11. PhAi trf, nguli bin a. Ngin hgn Cng ty CP Tu vn xdy dlmg vd Thucrng mpi Th Trang Vfl Thi Thtiy Danh nghiqp tu nhan Kim khi Lu#n Dung Cng ty TNHH Mai Hii Cng ty TNHH TM Phric Scrn Nguyn Thu Hng Hdng Thi Hng Chang Cng ty TNHH Di n lanh ThiNguy n Danh nghi P tu nhn Edng Huyn Cc nhd cung cap khc cng uu2t7 s5 c Gi tri khn s5 c tr! khi Gi nrng tri ng tri. ning tri ng,5,33,473,5,33,473 33,19,819,7 33'19,819'7 29,459,1, 29,459,1, 1,195,35, 1,195,35, 1,343,8,5O 1,343,8,5 3,52,55,2 3,52,55,2 334,4, 334,4,. 8,831,921 8,831,921 28,47, 28,47, l2,4g9,ooo L2O,499,OOO 451,44O,OO 45L,44O,OOO 138,379, ,379,544 55,839,352 55,839,352 1,798,291,53 1,798,29L,53 ;O533,473,5,33, ,819,7 33'19,819,7 t7

19 cong Ty co phan r4r AN rnacn san xc A Dia chi: 5 8, ttung Phan Dinh Phirng, t I l, phudng Ddng Quang, Tp. Thtii Nguyn, tinh Thi Nguyn Tel: Fax: Miu sd B9 - DN Ban hdnh the Thing tu sii z/ff-afc ngdy 22/12/214 cita B Tdi chinh THUYET MrNrr nao CAO TAI CITINH HqP NHAT(tip the) (Cdc thuyilt minh nay ld m\t b phdn hqp thdnh vd ctin dt. c dsc dng thdi vi Bd cd tdi chinh hqp nhdt) 12. Thu vi cc khin phii nqp Nhir nudc a. Phii nqp Thu gi tri gia tdng Thuti tiu thu d4c biot Thuti thu nhfp danh nghiqp Thui5 ttru nhflp c nhin mui5 tai nguyn rhu nha dt vd tin thu <lt A^ Inue mn Dal Thu, phi khc cong b. Phf,i thu Thuti thu nhfp danh nghiqp nqp thira cng u11217 s ^t pnar nqp ^ ^l s a -- nqp trng ki trng ki 258,75,773 1,8,12,48,418,532 58,72,992 5,15,53,495 5,71,229,952 3,342, , 432,4 478,358,52 345,75,334 1,, 1,15, 185,14, 91,43,384 58,453,344 3t9t217 5,287,37,839 5,594,728,8 2,89,2A5 1,253,523 1,4 9,741,43 1,, 18,254, 443,843,37,38,18 727,322,397 5,91,413,32 7,45,8,294,542,235,875,773,!85,145 4,193,823 13,117,49 51,7,414 4,193,823 13,117,49 51,7,414 s J I 13. Chi phi phii tri a. Ngin h4n LEi vay phii trd cng 3t9t217 uu ,25,54 414,93, ,25,54 414,93, ,25,54 414,93, Danh thu chua thqc hiqn Danh ttru ch thuo m[t bing b. Dii h4n Danh thu ch thu mflt bing Danh thu bn quyan thu ddt cng 773,427,833 88,193,285 4,538,84, ,453,49 3,939,393,939 5,312r274,821 88n193,285 5,312,274,821 98,193,285 18

20 cxc rv co pnax rap DAN IanAcn sax ONc A Dia chi: 3 8, ttudng Phan Dinh Phtng, to t t, phuitng OOng Quang, Tp. Thi Nguyn, tinh Thi Nguyn Tel: Fax: Miu s5 B9 - DN Ban hdnh the Thng tu sii 2/TT-BTC ngdy 22/12/214 cita B Tdi chinh TrrtryfT MINH na ca rar cnixn HqP NHAr(tip the) (Cdc thuy& minh nay td m\t b phd.n hqp thdnh vd ciin drqc tlc dng thdi vi Bd cd tdi chinh hqp nhat) 15. Phei tri khdc a. Ngfrn h4n Kinh phf cng ddn 8 him xd hoi 8 him y tis Bi him tht nghiqp Phei tre tian c tric PhAi tr tin thtr la HQi ctiing qun tri vi Ban kim sst Nhan lcy quy, ky cugc ngin h4n Phii tri Lung Khic Gii Phii tri Nguyn V[n Nam Nhan ttat cgc tian thu ttia <1im Phii trd khc b. Diri h4n Nhfln hj quy, ky cusc ddi han cng 3t9t217 uu217 3,124,372,737 5,954,4 13,829,179 1,88,288 4,937,771 27,3,, 288,, 179,5, 1,89,3,11 24,3,582 1,32,44 1,43,4, 1,43,4, 2,372,881, ,37 p 1,89,3,11 32,217,92 155,88, 1,539,5, 1,539,5, 31,5,772,737 3,912,381,283 \ l r<l lr ti /i,rrl tl 19

21 tl FeaE PEp;epEsEtFFEFE l- Lc l l LO le le L l l l l-l HI i;'i $ 1 n n, il g re n n n 3 sfg $ug5 't'3.leseei A^ O-a 5 -a _- 5= OE l** I"H ll "E"H 1 188s l ll IPPP l' l I ll l l l = b '-a ;qg EE,E$'$? '"$Eta }.) \ UI \ -l \ {{UI -l lls lla \.xhrirn-i g"= = 2?r =.a-:f; E,* 2i E,ir q'! c a99 B qe'n *a ga t zzd ia.< a E q9 I g, g' -bj S5,r,9{!!.!-l -s 5 a i; i,, ;- ir', "\ '\ " :E -s=a=ts8 3 ses bb-bi.j uj \ E\ s>5--ur\\.ta!4q! -asssuidurnlnn\r A-e)--u,-Ln(,au)bJE 8==EBE- \.S s's S as ai t.lu)ujur\ =-i-(,rl,l\{o\tr-i E str3s --J " "r.r u i ie :! -(}) \ N) -55Pc5{\cPur \? + 5. b'j "".-FP b J.J -r, P-lJ N!p:I ==arcsrru)(ro\ F.F F--s.F =-C) '" bp-c S S"i-9 \ 99 9p \ 5-=-*-a?= 5SSac.ursqj (, E -t \ D F),.q (!)!9, tr AFII \l x{ I s.*tt (\r-l s<l.s Eli I x,-h l? l-l = s'z S hi.8. ru x>. NO g>. s cfo Sr xe s- >. 'S' H so S. l+,{ r;! H\ *4 N,'{!L i{ :a N, FU az si,ji.rg se^ ^ (!\ '$rd ael!r(d S". Oa,. IU s. c) S. s, =. I Qrs! Fl!TaN) (]) \ lrr \,\ { 'rl q) x l; \J (,) {L,I 5 \ u E'' O, gatr H Z E s.i -IOr a E;S U,,;q4 a X, i{ *,H 2' F3'l s.".d, E.3 FU 39 u E P-\J z3z EE,X Ed E E"* >' - Or.O + -( g.> ez B,g q, vz v ral EU s x*. NN \: tu \3 Ni Or Pfr e)\i s:. ca l9x i5 O'.E iit!a.f, S O>. Ii Qw S: EE $EU sz l-, lur l(, l L,t le I lh IEE l l le lpr l l l q-rnsrtrtj(, -Diui-qLh{O\u)Ur \ "- E p"- "- "N "N APS{+a i! it "; 5FtetJ.>lb'J tgp" "q ","-ir\,p.t>1 5 -'-\=a@@5rr 5,-aC)(rr.Eli5 cefsa\tjrrh\ul -=a+nlur!4 CI!9{ t.j 1. N) b,j sur5 r...1 t n C.r Fi \ I.! lrr Gu -, -r-rr -r b \ E;t^(rN\) >J >l 5-ri\{.q\ -trr -O q -f.f O\ O g\ -slijnj!4!4n EEiJtu -5iJi-lN)e\a S5sss{tJ\ 55iJiJ^-J_EO:I "N b"+\ bj -t

22 1 conc rv c pnan r4r AN xnacu san xc A Dia chi: Si5 8, itudng Phan Dinh Phirng, ti5 I l, phudng OOng Quang, Tp. Thi Nguy n, tinh Thi Nguy n Tel: Fax: MAu s5 B9 - DN Ban hdnh the Thng tu sii 2/TT-BTC ngdy 22/12/214 cia B Tdi chfnh THUYET MrNH nao CAO rar CniXs HqP NHAr(tip the) (Cdc thuydt minh nay h mat b phqn hqp thdnh vd cdn duqc dqc dng thi vi Bd cd tdi ch{nh hqp nhil) 1. Vay vir ng thug tii chinh (tip the) (*) Chi tit Vay ngin h4n: Vay ngfn h4n ngfrn hirng: sduqpaa"s*vsar.r,c"" f,ilifi l;jilil., 85OlLDS STT18 85O1LDS STT19 85O1LDS STT2O 85OlLDS STT21 85OlLDS STT22 85OlLDS STT23 S5OILDS STT24 85OlLDS STT25 S5OILDS 5TT2 85OILDS STT27 85OlLDS STT28 O1-LDS O2-LDS 3-LDS Ngfl#at Nglv,X,"' sh#ffi;li tn ViOt Nu- - CN tnan pnii thai Ngy 8.% 4127/ % lll9l2l7 8.% 513U2r7 tll31l2t7 8.% 1212t7 t2l2l2t7 8.% /812t7 t2/ % 1912t7 r2l9l2t7 8.% / % /218 8.% 7/s/2t7 Usl2t8 8.% 7llu2t7 lllll2l8 8.% 7/17/217 Ut7l2t8 8.% 9nr/2r7 3lrt/218 8.% ll2l2l8 8.% 9/29/2t ,274,19 33,52,9 53,979, ,, 1,7,7,915 1,11,15,85 7,3, ,, 473,415, ,7, 2,4, 213,9,312 1,1,723,32 53,81,38 COne 7,51,395,514 Ngfln hing TMCP Ng4i thudng ViQt Nam - CN Thi Nguyn 2l q 3l 32 JJ cng 8.% 8.% 8.% 8.% 8.% 8.% 8.% 8.% 8.% 8.% 8.% 8.% 8.% 4/25/2t t7 5ltl2t7 5/t7/2t7 ly2t7 tst2t7 t8t217 /7t2t /t2/2r7 9t t12512t7 tu3l2t7 tutt2t7 tut7l2l7 tzlt/217 tzl5l2t7 12/8/217 r2l7l2l7 12/ t/ lt2l2t8 3t28/218 5,77,932,58 3,99,718,15 1,199,384,99 t,35,949,1 189,84,8,7,4 1,358,98, 2,21,45,2,381,5, 3,25,949,44 1,4,9, ,72,32 1,22,8,75 29,858,832,27 21

23 cnc rv co pnan r4r LN xrracn s4x xc A Dia chi: 5 8, ttung Phan Einh Phtrng, to t t, phu}ng OOng Quang, Tp. Thi Nguyn, tinh Thi Nguy n Tel: Fax: M5u s5 B9 - DN Ban hdnh the Thng tu sii 2/TT-BTC ngay 22/12/214 cfia BQ Tdi chfnh TlrtrytT MINH na ca rai chinh HOP NHAr(tip the) (Cdc thuyiit minh ndy Id m\t b phdn hqp thdnh vd cdn ifir. c dsc ddng thdi vi Bd cd tdi chinh hq nhiit) 1. Vay vi ng thue til chinh (tip the) (*) Chi ti5t Vay ngin h4n: Vay ngin h3n ngan hirng: sd nsp triingvay/ r, -r, "r. [l*t lrj,ilil., NgAn hirng TMCP XIng diu Petrlimex - CN Hn NQi **;lu9,,et *tx'"f" tij:f;,!il{ s ( 1 \ u, \ 1.145/21/HDTDHM-DN/I 1.r4s121/HDTDHM-DN/I 1.145/21/IDTDHM-DN/I 1.145/21/HDTDHM-DN/I 1.t45121/HDTDHM-DN/I 1.% 1.% t.% t.% 1.% /31/ t7 8lt5l2t7 8/2U2t7 u U3U2r8 217/218 21r /2U218 2,725,77,45 4,221,,42,852 5,35,41,239 4,49,19,98 3,,12,57 crg 19,997,22,97 TMCP din - CN Thi N 3 2/2 l /KUNN/833 I t I t /2 1 /KUNN I 833 I / t l /KUNN/833 I t I t /2 1 /r(unn/ 833 I / I /2 1 /KUNN I 833 I t / /2 1 /KUNN I 833 I I I /2 1 /KUNN/833 I t I t /2 1 /KUNN I 833 I / t9-8 4/2 I /KUNN/ 833 I 1 I I /2 1 /KUNN / 833 / L I I I /KUNN/833 I I / t l2 1 /KUNN I 833 I t / I /KUNN/833 I t I /2 1 /KUNN/ 833 / I I t /KUNN I 833 I I /KuNNl833 I I I t /2 1 /KUNN I 833 I I t /KUNN I 833 / t I t t9-8 s /2 1 /KUNN I 833 I t / t9-8 s 1/2 I /KUNN/833 I t I I % 8.7% 8.t% 8.7% 8.7% 8.7% 8.7% 8.7% 9.7% 9.7% 9.7% 9.7% 9.7% 9.7% 9.7% 9.7% 9.7% 8.3% 8.3% 8.3% 4/t/217 4lt7l2l7 4/2r/217 slt2l2r t7 /t/ t7 71/217 71t / t t lt7l2r7 8/ t n /2/217 tlrl2t7 t/t7/217 tlzt/217 tut2/2r7 rt/ t t2ltl2r7 U4/218 ul2t8 1/ U2712t8 t/28t /2t8 2l17l2t8 2t24/ /21,8 3t1412t8 3/ /2t8 1,14,3, ,427,54 453,25,731 14,72, 472,29,94 9,22, 485,223,33 2,182,18, 3,77,454,297 49,24, ,994,5 494,447,4 7,12, ,39,459 48,13,722 3,35,98,5 53,1 87,8 1 1,17,759,7 479,244,75 1,434,8,42 cng 19,995,82,385 22

24 cxc rv co rnan T$p DAN xn,(cn s+x xc A Dia chi: 5 8, tlulng Phan Dinh Phirng, t t t, phucrng Oiing Quang, Tp. Thi Nguy n, tinh Thi Nguyn Tel: Fax: Mu sd B9 - DN Ban hdnh the Thng tu sii 2/TT-BTC ngay 22/12/214 c{ra B Tdi chinh THUyfT MINH na ca rar cninu HgP NHAr(tip the) (Cdc thuydt minh nay ld m\t bo phqn hqp thdnh vd crin tlu.c dqc ddng thdi vdi Bd cd tdi chinh hqp nhdt) 1**1 Chi tit Vay dii h4n:. Va! ddi hgn cd nhfin: S5 nqp ttdng vay/ Tn ci nhin NgiryHD sii m u thn Vin Thf, 1.217II{DVV U K] h4n Lf,i sudt Sd aug5cvay, > a c ri gl \ ldt \. Vay ddi hgn ngfrn hdng: sd trgp ildng vay/ sii t<tr udc Nefln hine TMCP Ngai thucrng Vit Nam - CN Thi Nguyn 1 3 K) h4n Lfli suat Ngny gini Ngiry tl s5 au G5c vay (thne) (/"lnilm) nsffn han tu31912fi 72 t.% ,358,985, % 2v5l2ls tl4l22t 441,14,323 TMCP 87/14/HDTDll19-tl 371/tlr{D,CVlll lt7trD,cvltt9-924 dfln - CN Thii N % l9l3l2l5 r9l3l2t9 tz.s% % 7/ /22t 25,, l,875,, 1,25,, Cng _ 3,15', Nsfln hirns TMCP Xlne dau Petrlimex - CN Hn NQi 1.5 /2 1 /I{DTD-DN/PGBHN 18 1.% 7/412t ,35,555,5 l/ /21/I(UNN-DN/PGBHN l. V5n chfr s hiru Bing ai ctriu bin tlqng cria vn chri s& hiru Chi tiu Kj k5 tin tt d:n3t9t21 T4i ngiy 11112L Ting vn trng ki' Ldi trng kj 3t9t21 K) k5 tn tir lllt2l7 dn 3t9t217 T4i ngiy 11112L7 Ldi.trng k! Tang khc (*) Gim khc (**) 3t91217 Vn diu tu cfra chfr so hiiu 114,,, 228,,, 342,,,. 9.% t , 19 Qui iliu tu Lqi nhufn chua t trin 4,94,737, , Tng cqng 5,151,188, ,151,188, ,,, 19,318,184,781 19,318,184,781 34,828r534,52 22,37,1,372 (35,8,1,35) 37,828,534,52 22,37,1,372 4,94,737,757 (3 5,8, I,3 5) 78t.99 b. Chi tist vn gp cfra chri s& hiru Vn gp cria chri sd htu cng 3t9t217 Uu ,,, 342,,, 342,,, 342,,, z-)