cong ry c6 PHAN KHoANG san vrnas A Luor BAo cao TAI chinh oa olroc soat xet cho KV HoAT DoNG Tu NGAY 01/01/2016 DEN NGAY so/06/20i6 ( \

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1 cng ry c6 PHAN KHANG san vrnas A Lur BA ca TAI chinh A Lrc sat xet ch KV HAT DNG Tu NGAY 01/01/2016 DEN NGAY s/06/20i6 (

2 )' cong Ty co phat rn,ixc san vrnas A LtIdI Dia chi: XA Hung Phng, huyen A Ludi, tinh Thtia ThiCn Hu6 NOI DUNG Trang Bri c6 cta Ban T6ng gi6m tl6c 86 ci s{t x6t th6ng tin tii chinh gifra ni6n tiq 03-0s Bri c6 tii chinh giita ni6n alq da dugc sdt x6t BAng cin d6i k6 t6n gifia ni6n tl6 86 cri k6t qui hat tlqng kinh danl giia ni6n tt6 86 c6 luu chuy6n tidn tq gifta ni6n tt6 Bin thuyct minh Bi c6 tii chinh chgn lgc 08-l l t2 l3 t4-36 I l'

3 CONG Ty c phau rnanc san vrnas A LUdr Eia chr: Xi HLrng Phng. huyin A Lui. rrrrh Thira Thidn Hui BA CA CiJA BAN TONG GIAM DC Kj, ktl t6n tir ngdy 01 th6ng 0l ndm 2016 tl6n ngay 30 rhdng 06 ndm 2016 Ban Idng gidrn d6c Cng ry C phan Kldrrg sar Vinas A Lui rdui driy gi rir la "Cng ty") rrinlr biy Bd cd na5 cirlg vi 86 cd tiri chinh ch ky ke tdn ril nghy 0l 0 I,20 I ddn ng2ry I tr cua Cdng ty dd tluc set x6r bi cdc ki6nr rdn vien Clc Idp. 1. Th6ng tin chung C6ng ty Cd phdn Kh6ng sdn Vinas A Lui la c6ng ty c6 phen duc thdnh lap tai ViCt Nam vd hat ddng the Giiy chtnrg nhdn ddng ky kilh dalh.6 -tto:ooo2 Zt rmi s mi hi6l nay la R19) d S Kii hach vd Ddu tu tinh Tliira Thi n Huii cdp lin d6u ngiy 2l th6ng 0l nim 2008 vd duc ding k;i thay d6i ldn thir 8 vd ngdy 08 th6ng l2 ndrn Vrr diirl ld cua Cng ty the Ci6y chinrg nhin darrg ky krnh danh rhay di lirr rhu 08 ngay 08/l2l0l4 la VND lbiirg chi. Ba uui ry. khdng trdm bay mu.i chllr tri u, bq tratnt su mri nghin drirg) tung dung vni c6 phin v6i m6nh giri I VND/c phin. Hat d6ng chinh cira C6ng ty ld sdn xuit tld. kinh danh thung mai, ch thu m6y m6c, thit5t bi. 2. H6i tldng Quin tr!, Ban Ki6m s6t va Ban T6ng Gi6m d5c C6c thdnh vi n c[ra Hdi tl6ng Qurin tri crla C6ng ty trng kj/ vd d6n ngiy ldp b6 c6 ndy gdm cac vi nhu sau: H vd t6n: Chuc r.u: - Ong Tnrng Th6 Sn Churich 1l4iin nlti n ngdy 12/07/2016) - Ong Trur.rg Th Tirng Chu tich 1B nhiin ngdy I 2/07/2016) - 6ng Trinh 86 Tdu Ph clru tich ( Brt t11,1n,r, ngciy I 2/07/2016) - 6ng L Ven Lng Thhnh vien lmiin nhi m ngiry 22/06/2016) - 6ng Nguy n Hiar Diing Th/rnh vidn lmiin nhiint ngiy 22/06/201 6) - 6ng Biri Vinh Phic Thanh vidn 1l4iin nhi nt ng) 22/06/2016) - 6ng L Vin Binh Thdnh vi n - 6ng L Quang Thach Thdnh vi6n C6c thdfi vi n cua Ban Ki m sdt cua C6ng ty trng ki vn d6n ngdy lip b6 c6 ndy ba g6m cdc vi, r! i 1t t nhu sau : H vd t l : Chirc ru: - Ba H6 Thi Tri Giang Trulg ban lllhin nhi m ngdy 26/06/2016) - Ong Nguy6n Hiu Dring Trung ban 1B nhien ngity 26/06/2016) - 6ng L Quang Thach Thanh vien 1A.4ijt nhidn ngit1, 26/06/2016) - Ong L Anh Hirng Thanh vidn llt4iiu thi(m ngd1, 2 6/06/201 6) - Bd H6 Thi H6ng V6n Thinh r,i6rr 1B uhiim ngtiv 26/06/20t6) - LC Tlranh Tirng Thhnh vi6n 1B hism ngity 26/06/2016) C5c thdnh vi6n cira Ban Tiing gi6m tloc vi KC t6n trung C6ng ty dn di r,r hinh hat <lqng cira Cng ty trng kj,vd di5n ngdy lap b6 c6 ndy ba g6m c6c vi nhu sau:

4 cong Ty co phan rcranc san vrnns a r,ul Dia chi: XE Hung Phng, huy n A Lu6i, tinh Thia Thi6n Hu6 BAO CAO CUA BAN TONG GIAM DC (ti5p the) Kj, k t6n tu ngdy 0l thdng 01 ndm 2016 d6n ngdy 30 th6ng 06 nim 2016 H vi t6n: Chuc w: - Ong Trung The Scrn T6ng Gi6m tl6c (Mi n nhigm ti ngdy l2/07/2016) - Orig L6 Quang Thach T6ngGi6md6c (Btj nhi m ngdy 12/07/2016) - Ong Ng XuAn Danh Ph Tng giam dc - Ong Le Vdrr Birrh Ph Tng girim dc - Ong Trung Kidr$ Tan K tdn rrung 3. Trg sd C6ng ty c6 t4r sd chinh tai xd Hung Phng, huy n A Lu6i, tlnh Thua Thi6n Hui!. Vin phdng tlai di6n tai Di Ning: L6 66,4, tlung 30/04, quin Hrii Ch6u, thdnh ph5 Oa Nang. 4. Tinh hinh tiri chinh vh k6t qui hat rtqng kinh danh Chi ti6t tinh hinh tdi chinh vd ngdy 30 th6ng 06 ndm 20l6 vi kt5t qud hat tl6ng kinh danh ch kj, kc t6n ket thirc cirng ngiy cua Cdng ty dugc trinh bdy trng Bri c6 tdi chinli dinh kdm. 5. Cric khin b6t thu'd'ng vir sq kiqn ph6t sinh sau ni0n tlq Ban T6ng giam ddc C6ng ty.xin dugc c6ng bii su ki n phat sinh quan rrgng k6 n ngdy k6t thirc kj, kii i tdn 6 thdng diu ndrn 2016 rlen ngdy 16p b6 c6 ndy nhu sau: / - Mi5n nhi m chirc lu Chir tich HDQT vd T6ng Gi6m diic cira 6ng Trung Th6 Sn tu ngdy U 12/07/ nhi6m 6ng Trung Th6 Tirng giir chtc u Chu tich HDQT tu ngdy l2l nhi mdngl Quang Thach gii chirc v1 T6ng Gi6mdOc tir ngdy I2/07/ZOi6. ( - Cng ly lhay di chtrng nhdn dang ky danh nghidp lin thu s ngay 02 rhdrrg 08 larn thay di ngudi tlai di n the ph6p luit ld 6ng L Quang Thach. Ban T6ng gi6m tl6c C6ng ty cflng ch ring, ngdi su ki6n n u tr n, kfi6ng cn su kiiu nd c thd l2rm ch c6c s6 li u vd thdng tin dd duc trinh bdy trng 86 c6 tdi chinh dd duc kidm tdn cua Cng ty bi phan iinh sai l6ch. 6. Cdng ty ki6m t:in C6ng ty TNHH PKF ViCt Nam di duc chi dinh li kidm tdn vi6n rhuc hien s6t x6r 860 c6 rii chinh ch kj.k6 t5n tu ngdy 0l/01/2016 tlen ng?ry 30/06/2016 cua COng ty. 7. Cdng bii trrich nhiqm ciia Ban T6ng girim tliic Ban T6ng gi6m tl6c C6ng ty chiu tr6ch nhi6m l6p 86 c6 tdi chinh gita ni n d0 vd <ldm bd 86 c6 tdi chinh giira ni6n.rl6 di phdn 6nh tmng thuc, h. p li tinh hinh tai chinh vd ngey 30 th6ng 06 n6m 2016 cirng nhu k6t qud hat tl6ng kinh danh vd lw chuydn ticn te rrng ki, kt! ten ktit thtc cirng ngdy cria C6ng ty. D6 lap b6 c6 tdi chinh ndy, Ban Tdng gi6m di5c C6ng ty duc ydu cau: - X6y dung vd duy tri ki6m s6t n6i bq mi Ban T6ng gi6m dtic C6ng ty x6c rlinh ld cin thitit d d6m bii ch viqc l{p vd trinh bdy 86 c6 tdi chinh kh6ng cdn sai s6t trgng y6u d gian 16n hdc d nhdm lin; - Lua chn cac chinh s6ch k6 trin thich hgp vi 6p dung c6c chinh s6ch ndy m6t c6ch nh6t qtr6n; - Thlrc hi n c6c x6t rlsn vd r"rdc tinh mdt c6ch hp l;i, vd thin tlng; - N6u 16 c6c chuin muc k0.t6n duc iip dlng c6 duc tuan thri hay kh6ng, c6 nhirng 6p dung sai 16ch trng y6u d6n muc cin phai cng bri vir giai thich rrng 86 c5 teiininn nay khong; -

5 cong Ty co phax xnauc san vrxa.s I r,116r Dia chi: Xi Hung Phng, huyqn A Lu6i, tinh Thira Thi6n Huii BA ca ctia BAN TONG GrAM DOc 1u5p the; Kj, kti t6n tir ngiy 01 th6ng 01 n[m 2016 disn ngiy 30 th6ng 06 nim Lflp vi trinh bdy cic Bin cil tii chinh tr6n c sd tuan tht cric chuan mgc kti trin, cn6 a6 t6 t6n vd c6c quy tllnh c6 li6n quan hi6n hdnh; Lip cic b6 c6 tdi chinh dua tr0n c sd hst tlqng kinh danh li6n tgc khi gie thuyi5t C6ng ty se ti6p tuc hat d6ng cdn phir hgp. Ban T6ng gi6m di5c C6ng ty cam kiit ring di tuin thu cric y6u cau n6u tr6n trng viqc lap 86 crl tii chinh gita ni6n dq vi nhan th6y kh6ng c6 v6n il6 bat thudng xdy ra c6 th6 anh hung d6n kha ndng hat tlqng lien tuc cria danh nghi6p. Ban T6ng gi6m d5c C6ng ty chiu tr6ch nhiqm tlim b6 s6 t6 tan dugc ghi chdp day tlt, phin 6nh trung thuc vd hqp lj tinh hinh tdi chinh cta C6ng ty vi ddm b6 B6 c6 tdi chinh cria C6ng ty tlu<r. c lpp phir hqp cric ChuAn myc K6 trin Vi6t Nam, Chti aq f6 tan Oanh nghiqp ViQt Nam hiqn hdnh vd c6c quy tlinh ph6p lj c6 lien quan tltin viqc lap vd trinh biy B5 c6 tdi chinh. Ban Tiiing gi6m <li5c.cfing chiu tnich nhi6m dim b6 an tdn ch c6c tai sin vd de thyc hi6n c6c bi6n ph6p phn hgp dc ngdn ngira vd ph6t hiqn sai s6t vd c6c trudng hqp vi pham kh6c. Ban T6ng gi6m d5c x6c nhin ring B6 c6 tii ch(nh ch n5m tai chinh gita ni6n d6 cria C6ng ty dd duc tdp the dring y6u cau n6u tr6n. Ngdi ra, Ban T6ng gi6m d6c cam kiit ring C6ng ty khdng vi pham nghia vg cng bti th6ng tin the quy dinh tai Th6ng tu s5 155/2015/TT-BTC ngiy 06/ cria BQ Tdi chinh hudngdln c6ng b6 th6ng tin tr6n thi trudng chr?ng kh6n. S. 'i ki5n cria Ban T6ng girim tliic The j kii5n cria Ban T6ng gi6m tftic, 86 c6 tdi chinh gifta ni6n tlq tl6 du. c ki6m t6n dinh kdm d5 phin,6nh trung thgc vn hqp lf v,i tinh hinh tii chinh cta C6ng ty vd9 ngdy 30 th6ng- 06 n5m 20l6,k}t qui h4t.tlqng sin xu6t kinh danh vd tinh hinh luu chuyiin tidn tq trng ky kt5 t6n tir ngiry 0l/ tt6n ngdy 30/06/2016 vit dugc lflp phir hqp v6i cric ChuAn mgc Kti t6n ViOt Nam, Ch6 d0 K6 tiin danh nghiqp Viet Nam hiqn hinh vd crlc quy tllnh ph6p lli c6 li6n quan dtsn viqc lfp vd trinh bdy B6 c6 tdi chinh gita ni6n d6. a l G cl! Thia ThiAn Hud, CONG TY

6 PKF ViQt Nam PKT Accuntants & business advisers s6; ll( er rcckr/pkf-vphn Hd NQi, ngdy 15 thdng OB ndm 2016 BAO CAO SOAT XET THONG TIN TAI CHiNH GII-TA NIEN DO Kinh gtri; Quy C6 Ct6ng, H6i cl6ng Qudn tri vi Ban T6ng giiim ddc C6ng ty C6 phhn Khiing san Vinas A Lr.l6i Ch(ng t6i, C6ng ty TNHH PKF ViCt Nam, da thlrc hiqn sat xet Ba cd tdi chinh gila ni6n d0 ki/ tri ngay 01/01/2016 d6n ngiy 30/06/2016 kdm the cua C6ng ty C6 phbn KhAng san Vinas A Lrrfi duqc lflp ng2ry 08 th6ng 08 ndm 201 6, trr trang 08 d6n trang 36 kdm the, ba gbm gbm: Bdng can d6i k6 t6n tai ngay 30 thang 06 nem 2016, Bd c6 k6t qud hqt d6ng kinh danh, B5 c5 llru chuydn ti6n te va Ban thuy6t minh ba ca tai chinh ch kjr k6 t6n 06 thdng k6t th0c cung ngay. Triich nhi6m cria Ban T6ng girim d6c Ban Tdng giam d6c C6ng ty chiu trach nhiem vb vicc lap va trinh bay trung thuc vd hqp l)i b6 c6 tai chinh gitra nicn do cua COng ty the Chudn muc K6 t6n, Ch6 d0 K6 tan danh nghi6p Vi6t Nam vir cdc quy dlnh phep li c6 li6n quan d6n viqc lap va tdnh bdy b6 c6 tdi chinh gifra nicn d0 va chiu trech nhi6m vb ki6m sat n6i b6 md Ban Tdng gi6m d6c xac dinh ld chn thl6t dd ddm bd ch vicc lap va trinh bay ba ca tdi chinh gitra nien dd kh6ng c6 sai, Lt 0t. t P re,yi s6t trqng y6u d gian lan hdc nhhm lan. Trdrch nhi6m cua Kidm tsn vi6n Trach nhi6m cira ch0ng t6i ld dr-ra ra k6t luqn vb b6 cd tai chinh gitra ni6n d0 dqra tr6n k6t que sat x6t cua chring t6i. Chring toi da thuc hicn c6ng tac sat xet the Chudn mr-rc Kidm tan ViCt Nam vb hp dbng dich vu sat x6t s Sat x6t th6ng tin tai chinh gitra ni6n do d kidm tdn vi6n d6c lap crja dn vi thr.rc hien. C6ng viqc set x6t th6ng tin tdi chinh giira ni6n dq ba gbm vic thrjc hiqn cdc cuqc phdng vdn, chu y6u ld phng vdn nhirng nglrdi chiu trdch nhi6m vb cdc vdn db tiri chinh k6 t6n va thuc hicn thu tuc phan tich vir cac thu tuc s6t x6t khac. MOt cu6c sat x6t vb cs ban c6 ph4m vi hgp hn m6t cu6c kidm tdn dtrgc thuc hien the cac chudn mr,rc ki6m tdn Vi6t Nam vd d vfy kh6ng ch phep ch(ng t6i dat dlrsc s{ dam be rdng ch0ng t6i s6 nhqn bi6t dlrgc tdt cd c6c vdn db trng y6u c6 thd dugc phat hiqn trng mt cuc ki6m tan. The d6, ch0ng t6i kh6ng dlra ra 17 ki6n kidm t6n. Ven phdng Ha Nl.fel Fax' pkf.hn@pkf.cm.vn. P. 15OT. Nha 1 7T5. Hang Da Thdy. Quan Thanh Xuan. Thenh ph6 6e NOi. ViQt Nam PKF ViCt Nam la c6ng iy thenh vi6n cua Tap dan PKF Ou6c i6, m?ng lui cua cac c6ng iy d6c ep va khdng thlra nhan bat ki tech nhiern hac nghia vu nd ch cac hanh d6ng hac vcc khng hanh ddng cua bat ki c6ng ty hac cac cdng ty thanh vi6n khac

7 Kdt tuan cia Kidm tdn vi6n Can cr? tren k6t qua sat x6t cria ch0ng t6i, ch[ng t6i kh6ng thdy c6 vdn de gi khi6n chring t6i ch rdng ba ce tali chinh giila nicn do dinh kdm kh6ng phdn 6nh trung th!.rc va hqp l), tren cec khia canh trgng y6u tinh hlnh tai chinh cua COng ty Cd phhn Kh6ng sdn Vinas A Lui tai ngay 30 thang 06 nam 2016, cong nhu k6t qua kinh danh va luru chuydn tibn tq ch kir k6 t6n 6 thang k6t th0c cung ngay, phil hp vi Chudn mqc kd t6n va Ch6 do k6 tan danh nghicp Vi6t Nam vd c6c quy dinh phap lj, c6 licn quan d6n viec lap va trinh bary bd ca teri chinh gifa ni6n d0. Vdn db chn nhdn manh - NhLr da trinh bay tai Thuydt minh sd V.6, trng 6 thang dau ndm COng ty ch m6t vdn de khac sd c6 nhan vay bing tibn m4t. - Be ca tdi chinh cria C6ng ty ch nem tdi chinh k6t thlc ngay 31 thang 12 nam 2015 da dlrqc ki6m t6n bi C6ng ty TNHH Kidm t6n vd Kd t6n ACC the BA ca ki6m tan s6 519/2016/BCKT-AAC ngiry 30 th6ng 03 nim 2016 vdi! ki6n chdp nhin tdn phan. - Ba ca tdi chinh cua C6ng ty ch kjr k6 t6n tri ngdy 01 thang 01 ndm 2015 d6n ngdy 30 thdng 06 nem 2015 da duqc sat x6t bi COng ty TNHH Ki6m tdn vd K6 tdn ACC the Ba ca sat x'l s6 854/2015/BCSX-AAC ngey 14 thang 08 nam 2016 vi 5i ki6n chdp nhdn tirn phbn. :0( IG ifl K T ffi Thay mdt vd dai dien ch COng ty TNHH PKF Viet Nam Qffs TrEn Thi NguyCt Pn lng gram dc Gidy chtrng nhan ddng kli hitnh nghb ki6m tdn s6:

8 CONG ry co PHAN KHANG san VINAS A LUdl Dia chr: Xa Hung Phng. huyen A Lui. rrnh Thua'l hien Hu6 BANG can DOI KE TAN cltra NItN DQ T4i ngdy 30 th6ng 06 nim 2016 TAI san Mn sii Thuy6t minh s6 cu6i t<y trlsu s6 n0ta-n D(n vi tinh: VND Sii tliu nim A. TAI SAN NGAN HAN I. Tidn vi c6c khin tung alung ti6n l. Tiin 2. C6c khdn tung dung tidn lt 112 v.t 48, , ' 'l.601 II. DAu tu tii chinh ngin h4n 1. Chung kh6n kinh danh 2. Drr phdng gidm gi6 chimg kh6n kinh danh (*) 3. Dau nr nnm gin d6n ngdy d6 h4n III. C6c khen phii thu ngin h4n l. Phii thu ngin hqn cua kh6ch hdng 2. Tra tru6c ch ngudi b6n ngin hgn 3. Phii thu n6i bq ngin hgn 4. Phai thu the tiiin do k6 hach HDXD 5. Phdi thu vi: ch vay ngin han 6. C6c khin phii thu khric 7. Ds phng phii thu kh6 ddi (5 8. Tdi snn thiiiu chd xir lf IV. Hing ttin kh 1. Hdng tiln kh 2. Dg phdng giim gi6 hdng t6n kh (*) V. Tiri srin ngin hgn kh6c l. Chi phi tra truc ngin han 2. Thuit GTGT dugc khiu tru 3. Thu6 vd c6c khin khdc ph6i thu Nhd nuc 4. Gia dich mua b6n tr6i phi6u chinh phu 5. lar san ngan nan Knac B. TAI SAN DAI H4N L Cic khan phei thu dii hgn 1. Phai thu ddi han cria kh6ch hdng 2. Trd tru6c ch ngudi brin ddi han 3. Vdn kinh danh 'dn vi truc thuc 4. Phai thu ni b ddi h4n 5. Ph6i thu vi ch vav ddi han 6. Phai thu ddi han kh6c 5. Du phdng phai thu ddi han kh6 ddi (*) t t t3' t4t l5r r ll 212 2t3 21, v.2 v.3 v.5 V4 v.7 44, t ',l _ ( ) s ',/ ; 2.',l t6 (r.7 83.', ) I ! tl I l{ i

9 cng Ty c6 PHAN KHANG san vrnas A LUdr Dia chi: Xa Huqng Phng, huyqn A Lui, tinh Thira Thi6n Hu5 BANG can DOr Kt, TAN crrla NrtN DQ (ti6p the) T4i ngdy 30 thring 06 nim 2016 TAI SAN MA s5 Thuy6t minh s cur l(y uiu sii nta-n Dn vi tinh. VND 56 ttau nim II. Tni san c6 ilinh L I ar san c dlnn hur hrnrr - NguyAn gid - Gid tri ha mdn liy kd -l, I al san c rnn tnue ur cnrnl - Nguydn gid - Gid tri ha ndn liy kd J. I ar san c drnn v hrnh - Nguyin gid - Gia tri ha mdn liy kd ' v.9 vl (t ) ' (t ) III. B6t <IQng sin dau tu - Nguy n gid - GM Ir! ha m tuy ke (') IV. Tii sdn dii dang dii h?n Chi phi sdn xu6t, kinh danh dd dang ddi h4n Chi phi xiy dung cq ban dd dang V. Dlu tutii chinh dii hqn l. DAu tu vd c6ng ty cn 2. Dau tu vd cdng ty lidn kdt. lidn danh 3. Ddu tu g6p v5n va dn vi khrlc _t ltl 4. Du phdng girim gi6 ddu tu tdi chinh ddi h4n (*) 5. Eiu tu nim giii diln ngdy d6 han (ddi han).m -./, 1i -4 VI. TAi sin dii hen khdc l. Chi phi tre tru6c ddi han l. Ial san thue thu nhap han lar v. t ? t48 3. Thi6t bi, vat tu, phu tung thay th6 ddi han Tdi san ddi han khac 5. Lgi th thung mai T6NG CONG TAI SAN

10 CONG Ty c PHAN KHANG san vtnas A LUOI Dia chi: Xa Huqng Phng, huy6n A Ludi, tinh Thua ThiEn Hu6 BANG can D6r KE, TAN GrOA NrtN DO (ti6p the) T4i ngdy 30 th6ng 06 ndm 2016 NGUON v6n Mi s6 Thuy6t minh JO CUOI Ky M6u sii Bla-N Dn vi tinh: YND 36 dau nim c. Nq Prrir TRA , I. Nq ngin h4n L Phai tla ngudi b6n ngin han 2. Ngui mua tra tidn truc ng6n h4n 3. Thu6 va c6c khin phii nqp Nhd nu6c 310 3ll 3t2 313 v.t2 v.l3 v.l t4.61 I t3'.7 l Phai tra ngui la ddng 5. Chi phi phdi tr6 ng6n han 3t4 315 v.t5 2',7.2',72.72'7 6. Phai tra n6i b6 ngin han Phdi tr6 the tiiln d6 kii hach TIDXD 31'7 8. Danh thu chua thgc hiqn ngin h4n Phai tra ngin han kh6c 10. Vay vd n thud tdi chinh ng6n h4n 3 r9 320 v.16 v.lt t10.23' ',79.t t6 I l. Du phdng phei tr6 ngin h4n 12. Qu! khen thudng, phuc lgi 32t t Qu! binh 6n giri 14. Gia dich mua ban lai trai phi6u Chinh phi II. Nq dii h? L Phrii tri ddi han ngudi brin Ngudi mua tra tidn tru6c ddi han 332 tla 3. Chi phi phdi trd dai han Phai tre n6i b v.j v6n kinh danh Phrii tri n6i b6 ddi han 335 4'./2 6. Danh thu chua thlrc hi n ddi han Phdi trn ddi han khdc 8. Vay vd n thu6 tdi chinh ddi han v. lrar phteu cnuyen dr 10. C6 phi6u uu tlai I l. Thui! thu nh6p hin lai ph6i trd 12. Du phdng phrii tr6 ddi hqn 13. Qu! ph6t trir:n kha hc vd c6ng nghq V t0

11 C6NG TY c6 PHAN KHANG san vinas A LU6I Dia chi: Xa Hucrng Phng. huyen A Lui. tinh Thua Thiin Hu6 BANG can DI KE ran GIIIA NI6N DO (ti6p the) T4i ngay 30 th6ng 06 ndm 2016 NGUON VON Mn s Thuy6t minh Sd cu6i kj nlsu s6 st a-n Dn v! tinh: ltnd Sii aiu nlm D. v6n chu Sd HO.U t I. V6n chii sd hiu l. vn gp cua cnu s nuu - ( phteu ph thng c quyen brcu quyel - C6 phiilu ru ddi l. I nang 0u vn c pnan 3. Quydn chgn chuyisn dtii trai phiilu l lct 41tb v (r ) ( ) 4. V6n kh6c crla chir sd hftu 5- C6 phi u qu! (*) 6. Ch6nh l ch tl6nh gie lai tei san Chenh lcch ti gi6 h6i d6i Qu! d6u tu ph6t tri6n 9. Qu! h6 tr sip xiip danh nghiqp QuI kh6c thuc v6n chil sd hiru 420 I l. Lqi nhu{n chua ph6n ph6i - LNST chua pht)n phtii lay ke din cu6i k7 rruc - LlJt cnta pnan pht ky nay 12. Ngu6n v6n d6u tu x6y dung c bin b B t3.84; 691.8s ?. II. Ngu6n kinh phi vir qui khrc 430 l. Ngudn kinh phi 2. Ngu6n kinh phi <Ia hinh thdnh TSCD v TONG cng NGUON von ',t9 Thia Thien HuA, ngdy 08 thdng 08 ndn 2016 Ngudi lip K6 tdn tru'0ng ZW Nguy6n Thi Nga Tru'ng Khinh TAn lt

12 cng Ty co phin KHANG san vrnas A Lrtl Dia chi: Xa Hung Phng, huyen A Lu6i, tinh Thiia Thi n Huii BA c^ Ki,T eua HAT DONG KrNH DANH GrtrA NrtN D Kj, k6 tdn tu ngiy 0li0ll2016 d6n ngdy 30t06/20t6 Chi ti0u Me sd Ttruy6t minh K) nny nt6u s5 s a-n Dn vi tinh: WD K, tru6c t. Danh thu bfn hirng vi cung c6p dlch vg 01 vr C6c khan giam tru danh thu 02 vt.2 3. Danh thu thuin bdn hirng vh cung c6p dlch vg 4. Ula vn hang ban 10 I I Vr s s Li nhuen gqp v! brin hing va cung cdp dich yu 6. Danh thu hat drg tei chinh 7. Chi phi tdi chinh - Trng d6: Chi phi ldi vay 20 2t vt.4 22 Vr s06 3.s Chi phf b6n hing 9, Chi phi qurin lj danh nghiqp 25 VI.8 26 Vt Lg'i nhuan thuan tt h4t alqng kinh danh I I. Thu nh{p kh6c 12. Chi phi khric 13. Lqi nhuan khic 3l VI.6 VI ( ) (s ) 14. T6ng lqi nhu{n k6 tin tru'6c thu6 15. chi phi thu6 TNDN hien hdnh 16. chi phi thu6 TNDN h6n lai 17. Lgi nhuan sau thu6 TNDN I 8. L6i c bin tr n c6 phi6u (+) 22. Lei suy giam tren c6 phi6u (x) 50 5l l VI.9 1.9s s7 97.9s r.739.3s al l / Ngudi lip K5 tdn tru&ng Thiq ThiAn Hu6, ngdy 08 thdng 08 ndn @.1{ CONG ff KHO/{NG Nguy6n Thi Nga Tru'trng Khdnh Tin 12

13 CONG Ty c0 PHAN KHiNG san vrnas A LI_r6r Dia chi: Xa Hucmg Phng, huyqn A Lu6i, tinh Thira Thi6n Huti BA ca LttJ cnuyen TrtN TE cr[ra NriN E (The phusxg phdp tru3 ti6p) K, kii t6n tir ngiy 0l/01/2016 d, rryily 3OlO6/20t6 Chi ti6u Ma s6 Ki niy I. Luu chuysn tidn til hgt tlqng kinh danh l. Tien thu tir b6n hang, cung c6p dlch qr vi danh thu kh6c 2. Tidn chi tni ch ngudi cung cdp hdng h6a vd dich vu 3. Tidn chi tri ch ngudi la dqng 4. Tian chi tra lai vay 5. Tian chi n6p thuii thu nh{p danh nghiqp 6. Tian thu kh6c tt hat dqng kinh danh 7. Tiln chi kh6c ch h4t dqng kinh danh Lnu chayin tiin thuan ft hgt il1ng kinh dsnh II. Luu chuy6n ti6n tri h4t ttqng <Iiu tu l. Ti6n chi dii mua sim, x6y dgng TSCD vd c6c tdi san ddi han khdc 2. Ti6n thu tir thanh lj, nhugng b6n TSCD vd ciic tai san ddi han khric 3. Tidn chi ch vay, mua aiic cdng cq ng cua dn vi kh6c 4. Tian thu hdi ch vay, brin l4i cric c6ng cr,r ng cia dn vi khiic 5. Tidn chi ddu tu g6p v6n vd tln vi khric 6. TiCn thu hdi dau tu g6p v6n vd tln v!khric 7. Tidn thu lai ch vay, c6 trlc vd lgi nhuan duc chia Lru chuyin tiin thain tir hgt ttqng rtdu tr III. Luu chuy6n tidn tir hat dqng tii chinh 1. Tian thu tu ph6t hanh c6 phi6u, nh{n v6n e6d cta chi sar hftu 2. TiCn ahi tra v6n g6p ch cac cht sd htru, mua lai cii hi6u cua danh nshi D da Dh6t 3. Tidn vay ngin h4n, ddi han nh6n du. c 4. Tidn chi tri ng g6c vay 5. Tian chi tra ngthu0 tdi chinh 6. C6 tfc, lqi nhun da tla ch ch0 sd hiru Lnu chuyin fiin thudn * hgt ithg tdi chlnh Luu chuy6n ti6n thuin trng ki Tian vi tudng ilutrg tidn iflu k) Anh hung cia thay d6i ti si6 h5i dai quy d6i Tiln vl tung rlu.ng ti6n cu6i hy I '7 30 3l l 70 vr.t t (t s ) (1. r ) (66.s r0.r 51) (57 6.',l78.726) ( ) ( s1.298) (r s.082) A7-601 M5u s6 s3a-dn Dnyitinh: YND Ki trudc (r 1.49r ) ( s0) ( ) ( ) ( t s ( ) ( ) Q ) , s.9r4.387 I (; I Ngudi lip 4{ K6 t{n tru&ng 08 thdng 08 ndm 2016 Nguy5n Thi Nga Trung Khrinh T6n l3

14 CONG Ty c PHAN KrANc san vrnls a Ludr Dia chi: Xi Hu'ng Phlg. huy6n A Lui. rinh Thura Thidn Hud BAN THUyET MrNH BA ca rat chinh chn Lc Ch k! kri t6n tu ngdy 0l/01/2016 diin ngdy i6 r. DAc D EM HOAT DNG DOANH NCHTEP l. Hinh thrtc s& hfru viin uau s6 n9a-n C6ng ty C6 phan Ktidng srin Vinas A Lu6i ld c6ng ty ci) phan duc thdnh lap tai ViCt Nam vd hat d6ng rhe Giiy chung nhdn dang ky kinh danh s I I I tmi s rni hidn nay la S8 I 9) d S K6 hach vd Diu ru trnh Thua Thien Hu6 c6p lin diu ngay 2l rhdng 0t ndm 2008 va tluc ddng ki lhay di ldn thir 8 vd ngdy 08 th6ng 12 nim V6n di6u 16 cria C6ng ty the Gi6y chrilg nhdn ddng kj,kinh danh thay d6i ldn thir 08 ngiry le VND (Bdng chn. Ba mui tj,, kh6ug n"dru bay mui chin tieu, bq trd sau mul t'tghin drirgr tung dung vi ql6 c phin vi minh gia I V N D, c plrril. Tru sd chinh cua C6ng ty t4i xi Hung Phng, huyqn A Lu6i, tinh Thua Thien Hue. VIn phdng tlai di6n tai Ei Ning: Ld 66,4, dung 30/04, qu6n Hhi Chnu, thdnh ph5 Dd NEng. 2. Linh vrlc kinh danh Linh r uc hat dng k-rnh danh chinh cua Cng ty la sdn xu6t dd. kinh danh lhung mai va ch thue m6y m6c thiet bi Nganh ngha kinh danh nhu sau: - Khai th6c d6, cat, si, d6t sdt. Chi ti6t: Khai th6c va ch6 bi6n d6, cat, si, dat set; - XAy dmg c6ng tri[h ki thuat dan dsng khrlc. Chi tidt: XAy dqng c6c c6ng trinh din dqng, c6ng nghiep. gia thng. thrry li. rhuy dien. ben cang. cdng trinh kli'rh116r ha ring d rhi. kjru cng rghidp. khu ddn cu. khu du lich; - San xudt vat lieu xay drmg lir dat set; - Brim le dd ngu kim, sn, kinh vd thiiit bi lip dat ktr6c trng xiy durg tai cic cua h2rng chuy6n clanh. (-hi tier: Mua ben vet Iieu xay dulg: - Chuin bi rnir bing. Chi ti6t: San ldp mar bing: - Van tai hang h6a bing dung bq; - X6y dung nhd c6c lai; - Ph6 ddj - B6n bu6n 6 t6 vd xe c6 d6ng c kh6c; - Bdn budn n6ng. ldrn sau nguydu lieu (lru g. tre. nua) r d ddng vdt sng: - B6n bu6n m5y m6c, thii:t bi va phu tun m6y kh6c; - BriLn bu6n kim l4i vd qudng kilr lai lkhng ba gdur bdn bun vdng, bac vd kim lqi qui'kh6c); - B6n bu6n vat lieu, thiitt bi l6p ddt kh6c trng x6y dmrg; - B6n bu6n t6ng hqp; - Trdng rilng vd chdm s6c rtmg; - H4t tl6ng dich r.u h6 tr kh6c li6n quan d6n vdn tiii; - Ch thu xe c6 tl6ng c; - Ch thr16 rndy rnc. rlririr bi va d6 dirng hiru hinh khdc: - Lip ddt h6 flr6ng di6n. 3. Chu kj srin xudt, kinh danh th6ng thuirng Z /e: i( ; Chu kj,srin xu6t, kinh danh th6ng thudng tai dn vi la l2 th6ng, 4. E{c di6m h4t dqng s:ln xu6t kinh danh caia danh nghiep trng k} c6 inh hu'iing tl6n Br c6 tii chinh: Kh6ng. 14

15 CONG Ty c phan rnanc san vrnas A Lrjdr Dia chi: Xd A Lui, tinh Thira Thidn Hud BAN THUYET MINH BA CA TAI CHiNH CHON LeC (ti6p the) Miu s6 s0ga-dn Ch kj, k6 t6n tir ngdy 0l/01/2016 d6n ngay 30/06/2016 Ir. NrtN DO KE ran, DON vl rten re su'dung TRONG KE TOAN l. Ky k6 t6n, aln vi tidn tq sir dyng trng k6 tin Ky ',, ke tan ndm caia Cng ty bit diu tu ngdy 0l/01 va k6t thirc vd ngiry 3lll2 hdng ndm. 2. Dcrn v! tidn tq siir dpng trng kti trln ' l Dn vi tidn t su dung trng ghi ch6p ki: t6n ld ddng ViCt Nam (VND). llr. CHUAN MrJt va CHE DQ x_e roan Ap unc 1. Ch6.IO k6 tin ip dgng Cng ty rip dung Ch6 dq Kd t6n danh nghiqp ban hdnh the Th6ng tu s6 200/2014/TT-BTC ngdy 22112/2014 cua 86 Tdi chinh hudng ddn chii do kii tan danh nghiqp vd Th6ng tu s6 fi/2ot6ttt- BTC ngay 2 I 03r2016 cua Bd Tei ;ini sua ai. b sung m6l,o-aiiu.uu Thrig ru s 200,201+. TT- BTC ngdy 22/ cira 86 Tdi chinh. 2. Tuy6n b6 vd viqc tuan thii ChuAn muc K6 tdn vir Ctr6 Oq f6 tan C6ng ty tln 6p dr,rng c6c Chudn muc k tdn Viet Nam va cdc vdn bdn hu6ng din Chudn muc d Nhh nu6c di ban hdnh. C6c b6 c6 tdi chinh dugc l6.p vd trinh bdy the dirng quy dinh cira tung chuin muc, thong tu hu6ng din thuc hi6n chu6n muc vd Ch6 d6 ki: t6n hiqn hdnh dang 6p dung. Iv. CAC CHiNH SACH Ki TAN AT qnc l. C6c t4i ti gi6 h6i tlii 6p dung trng k6 tin Khi thuc hi6n c6ng t6c k6 trin, C6ng ty rip dung c6c lai ty gia sau: - Tj,gi6 gia dich thuc tii; - Tj,gi6 ghi sii k6 t6r.t. 2. Nguy6n tic ghi nhin c{c khin ti6n vir c6c khin tung ttu.crng tiitn,,! '/ n/i 1/; TiAn wd ciic khdn tung tlung tidn ba gdm ti n mit t4i qu!, ridn gui ngdn hdng, ti6n dang chuy6n,,ti0n gui kh6ng kj, han, c6c khin diu tu ngln han c6 thdi gian d6 han kh6ng qu6 3 thring k tu ngdy mua, c6 tinh thanh khin ca, c6 khri ning chuy6n rl6i d6 dang thenh ciic lugng ti6n x6c dinh va khdng c nhi6u rui r trng chuy6n d6i thinh ti6n. 3. Nguy6n tic ghi nh{n cic khin tliu tu t}ri chinh a) Chfing khdn kinh danh: b) Cric khiin ttdu n ndm gi 'din ngdydtihgn: c) Cdc klttin clt vay: C6c khdn ch vay duc phan 6nh the kid urrc ch vay giira C6ng ty vdi cac d6i tung vay khdng duc gia dich mua b6n tr6n thi trudng nhu chimg kh6n. tl) Diu tu vd c6ng A cn, c6ng ty tian danh, fian kit: ii) Diu tu vd catry cqt v6n cia ifum v! khtic. e) Ctic phutrng phtip ki ndn itdi t tti cdc gia dictt khdc fian quan ttin iliu tu'tiii chinh: C6c gia dich kh6c li6n quan diin ddu tu tdi chinh duc phiin 6nh the phung phap gi6 g6c.. fl LAp du'phdng.tiiu ta'tdi chinl, 4; Nguy6n tic t<6 tin nqphii thu Q NguyAn dc ghi nhqn l5

16 CONG Ty c0 phal[ KHANc san vrnas A LUdr Dia chr: Xi HLrng Phng. huydu A Lrri. tinh Thua Thien Hui BAN THUYET MrNH BA ca rar chinh chen Lec (ti6p the) Miu s6 sga-nn Ch kj., ke tiin tu ngay 0 I r0l d6n ngay 30106,20 I 6 C6c khan phrii thu. kh6ch hdng, thdn tra tru6c ch ngudi brin, pheii thu nqi bq vd c6c khin phdi thu kh6c tai thdi di6m b6 cri n6u: - C lhi han thu hi hilc thanh tdn d6n I nam (hac rrng m6r chu ky san xudt kinh danh.l tlugc ph6n lai la tai san ngdn han. - C6 thdi han thu h6i hac thanh t6n tren I ndm (hdc tren mr chu k! sdn xuit kinh danh) tluc phdn l4i ld tdi srtur dii han. b) LQp dy phnng ph,rti thu khd itdi Du phdng ng ph6i thu kh6 ddi li du phdng phin gi6 tri bi tiin thit cira cdc k-han n phii thu qu6 h4n thanh t6n, ng phrii thu chua qud han niung c th6 khng tldi dugc d kh6ch n kh6ng c6 khd ning thani t6n, tli6u ki6n lqp du phng the hudng din tai Thdng tu sii 228/2009/TT-BTC ngdy cua B6 Tdi chinh ban hdnh vd Thng ru 89/2014/TT-BTC hung din b sung Th6ng tu s TT -BTC vc di6u kiqn l{p du phdng. 5. Nguy6n tic ghi nh{n hing t6n kh Q NguyAn tic ghi nhan hdng tin kh Hdng tn kh dugc ghi nhin the gia g6c. Trung hqp gid tri rhuin c rhd rhuc hien.duc rhdp hn gi6 gdc thi ph:ii ghi nhdn. the gi6 tri thu6n c6 th6 thqc hi6n duc. Gi6 g6c hdng t6n kh ba gdm chi phi mua, chi phi ch bi6n vd cdc chi phi li6n quan truc tiep kh6c ph6t sinh d6 c6 duc hdng t6n kh dia di6m va trang thei hi n tai. Cid g6c cua hdng t6n ki mua ngai ba gitm giii mua. cdc lai thuti k-h6ng duc han lai. chi phi vdn chuy6n, b5c x p, bri qudln trng qui trinh mua hing vd c6c chi phi kh6c c6 li6n quan truc ti6p d0n vi6c mua hdng t6n kh. Gi6 g6c cria hdng,t6n kh d tln vi tu srin xu6t ba g6m chi phi nguydn vdlt tieu truc riep. chi phi nhan c6ng tryc tiep, {rhi phi sain xudt chung c6 dinh vd chi phi s:in xuit chung bi6n d6i ph6t sinh trng qu6 trinh chuydn h6a nguy6n li6u, vat li u thdnh thdnh ph?rm. Nhtng chi phi kh6ng dugc ghi nhin vi gi6 giic cua hdng tdn kh: - C6c khiin chi6t kh6u thung mai va gidm gi6 hirng mua d hdng mua kh6ng dirng quy cdlch, phim ch6t; - Chi phi nguycn vat li u, chi phi nhin c6ng va c6c chi phi sdn xuit kinh danh kh6c phdlt sinh tr n mfc bini thung; - Chi phi bii quiin hdng tdn kh tru cilc chi phi.bi quein hdng tdn kh cin thi6t ch qu6 trinh sein xudt ti p the ve chi phi bri quin hdng t6n kh ph6t sinh trng qu6 trinh mua hdng; - Chi phi b6n hdng; - Chi phi qudn llir danh nghi6p. b) Phu'ng phrip tinh giti tr! hiing tin kh 31,. c Cll vil 4t Giri tri hdng t6n kh dugc x6c dintr the phung ph6p binn quan gia quydn th6ng. c) Phu'mg phtip hgch ttin hdng tin kh Hdng tdn kh tluc hach t6n the phunng phrip k6 khai thudng xuy n. d) Phu'ng phtip tqp dp phing girim gid hdng tin kh D1r phdng gidm gi6 hdng tdn kh ld du phdng phin gi6 tri bi ttin th6t cua hdng t6n ki bi gidm gia tri s v6i gi6 tri ghi s6, tli6u ki6n lap du phdng the hu6ng di.n rai Thng ru s6 228/2009/TT-BTC ngdy cira 86 Tdi chinh ban hdnh vd th6ng tu 89/2014/TT-BTC hung din bii sung Th6ng tu s6 228I2OO91TT-BTC v6 tli6u ki6n lip du phdng. 16

17 cong Ty c phan rnattc san vrnls n r,ui Dia chr: Xii Hung Phng, huy(n A Lui, rrnh ThLra Thidn Hue BAN THUYET MINH BA ca TAr CrriNH CHON LC (ti6p the) n.llu s5 ssa-dn Ch kj, k6 t6n tn ngdy dln ngity 30/ Nguyn tic ghi nh{n vir kll6u ha tiri sin c6 <I!nh, tni siin c5 dlnh thua tiri chinh, u6t qng srin ttau tu' Q NguyAn tdc ghi nhqn vd khiiu ha tdi sdn c6 tinh t -.,,-... Tdi san cd dinh huu hinh. tiri san c dinh r hinh duc ghi nhdn the gi6 gc the quy dinh tai Thdng tu s6 45l20l3lTT-BTC ngiry Trng qu6 trinh su dung, tdi san c dinh hiru hinh, tdi sri,n c6 dinh v6 hinh duc ghi nhqn the nguy n gi6, ha mdn lu! k6 vir gid tri cn tai. Khdu ha duc trich the phung phdp dung lhdng. Thi gian kldru ha duc uc tinh nhu sau: - M6y m6c, thi6t bi - Phung ti6n vin tii 10 nim l0 nim b) NguyAn irc ghi nhqn tdi s.in c6 atlnh thu7 fii chinh Q NguyAn dc ghi nhqn bdt itbng siin rliu tn l1 NguyGn tic k6 t6n c6c hgp ddng hqp tic kinh danh 12 Nguyan tic k6 tin tii siin thu6 thu nhap danh nghi6p hin lgi 9. Nguy6n tic k6 tin chi phi tri trudc C6c chi phi trri tru6c chi li6n quan cliin chi phi san xuat kinh danh n5m tdi chinh hi n tai duqc ghi nlan l2r chi phi tra truc ng6n han va dugc tinh r d chi phi sdn xuit kinh danh trng nam lii ch inh. C6c chi phi d6,ph6t sinh trng nim tdi chinh nhung li6n quan d6n k6t quri hat dqng srin xu6t kinh danh cira nhi6u nim tdi chinh duc h4ch t6n vd chi phi tr.i truc d2ri han dd phin bd din va kiit quri hat d6ng kinh danh trng nirr tdi chinh sau. Cdc chi phi sau ddy di ph6t sinh trng nim tdi chinh nhung duc h4ch t6n vd chi phi trri tru6c ddi han d6 phdn bi5 ddn vd k6t qua hat d6ng kinh danh trng nhi u ndm: - Cdng cu dung cu xu6t dirng c6 gi6 tri l6n. = 3 0 ill P :1 tl - Chi phi bc ting phu tai nr dd duc phdn b diu the thi han m dt dugc cap phep. - Chi phi quydn khai th6c khdng san duc xdc dinh phin b tr n c s t6ng s6 ti6n c6p quy n khai th6c khrlng s:in ve thdi gian khai th6c cdn lai. - Cric chi phi trii tru6c ki6c: Cdn cu va tinlr chit, muc d chi phi, Cdng ty lua chn phung ph6p vd ti6u thuc phnn b6 phir hgp trng thdi gian ma li ich kinh duc du ki6n t4 ra. 10. Nguy6n tic k6 t{n nq phrii trri C6c khain ph6i tr:i ngudi b6n tlugc tirng dqi the d6i vd chiu trech nhicm. Sd du c6c khdn phrii tra ngudi briln, phni tra ndi b6, phii tr6 khdc va cdc kidn vay tai thi dienr b6 c6 tluc phan lai vd phdn rinh tr n b6 c6 nhu sau: - Lal<han n ngdn han ndu c6 thdi han phdi thanh t6n d6n 1 ndm (hic trng m6t chu k, san xuit kinh danh). - Ld.khdn n ddi han niiu c6 thdi han phiii thanh t6n tr n I ndm (h{c tr n mdt chu k} srin xuit kini danh). - Cdc khan phai trri..ri6n hdnh the ddi chi ti6t cng n rhe tung hang mqc c6ng rrinh chuyen sang the d6i chi ti6t c6ng ng the tirng d6i xdy dung. 11. Nguy6n tiic ghi nhin vay vi ng'ph:ii tr:l thu6 tiri chinh Vay duc ghi nhin rhe sd ti6n vay mir Cng ry nlran duc the hp ddng ray: t'1

18 cong Ty co phan rnanc san vrnas A Lrl6r Dia chi: Xa Hung Phng, huy n A Ludi, tinh Thr)a Thien Hr.r6 BAN THUYET MINH BA CA TAr CHiNH CHON LeC (ti6p the) nl6u s6 r09a-ln Ch kj, k6 trin tn ngdy 01/01/2016 d6n ngdy 30/06/2016 Ng ch thl6.tdi chinh du<rc ghi nhdn the s tiri san thue tdi chinh rnd C6ng ty nhan duc tung ring v6i s6 ti6n thu md Cdng ty phrii tra the hp d6ng thu6 tdi chinh. 12. Nguy6n tic ghi nhfln vir v6n h6 cic kh6n chi phi tli vay 13. Nguy0n tic ghi nhin chi phi phii tr6 Cdc khiin ph6i tr6 dugc ghi nhgn khi C0ng ty nh{n duc.h?rng h6a, dich 4r tt ngudi b6n h4c dd cung cap ch ngudi mua trng kj, b6 c6 nhung thgc t6 chua chi tra d chua c6 h6a dn hdc chua tlir h6 s tei liqu k6 t6n, duc ghi nhfln vd chi phi srin xudt, kmi danh cia kli bd cd. 14. Nguy0n tic vi phung ph6p ghi nhin cic khiin dy'phdng phii tr6 15. Nguy6n tic ghi nhfln visn chri s& hfiu - Nguy n tic ghi nhfln v5n g6p cira chir s hiru, th4ng du viin cti phan, quyan chgn tr6i phi6u chuy6n ddi, v6n kh6c cira chu s htu: V6n dau tu cua chu sd hiiu duc ghi nhan the s vn thuc g6p cua chu s hiu. Thdng du viin c6 phdn phin 6nh ch6nh lqch giira gi6 ph6t hdnh v6i mgnh gi6, chi phi t4rc ti6p li6n quan d n phrit hdnh c6 phi6u, ch nh l ch giira gi6 t6i ph6t hdnh vi gi6 tri s6 s6ch, chi phi tryc ti6p li6n quan tl6n t6i ph6t hdnh c6 phi u qu!. V6n khric cira chir s hiru dugc ghi the giri tri cdn l4i giira gi6 tri hqp l! cua c6c tiri sdn ma danh nghigp duc cac r chuc. cd nh6n khdc tang..bidu sau klri tru (-) cec khdn rhu6 phai n6p (n6u c6) li6n quan d6n c6c tdi sdn dugc t[ng, bi u ndy; vd kh6n b6 sung tu kct qud hat dqng kini danh C rric phai trii ch cdc c dng dugc ghi nh6n la kh:in phai trd lrng Bdng Cdn d6i k tan cira C6ng ty sau khi c6 thdng bri chia co tric cua H6i tldng Qurin tri C6ng ty. - Nguy6n t6c ghi nhan ch6nh lqch tli gi6: T6t ci cac khdn ch6nh lqch ty gia d6u duqc phan dnh ngay vd danh thu hat dqng tdi chinh (n6u lai) hac chi phi hat dng tdi chinn in u - l6-). Nguy6n t6c ghi nhqn li nhuin chua phdn phtii: Lgi nhu{n sau thu6 chua phin phi le sii li niuan tir cric hat dng c{ra danh nghiep sau k}ri tru O c6c klrin didu chinh d 6p dung h6i tii thay d6i chinh s6ch kii t6n va didu chinl hdi t6 sai s6t trqng y u cua c6c nam trudc. I N( //EI K.I.N 16. Nguy6n tic vir phutrng phip ghi nhin danh thu a) Danh thu btin hdng Danh thu bdn hirng duc ghi nhdn ktr i d6ng rhi tha men cdc didu kidn salr: - Phin ln rui r va lgi ich gin li6n vi quyin ss htu sdn phdm hac hdng ha dd duc chuydn gia ch ngui mua; - CQne ty ki6ng cn nim giu quyen qurin Iy hdng ha nhu ngui s hiu hirng ha hdc quy6n ki m s6t hdng h6a; - Danh thu duc xdc dinh rung ddi chic chin: - COng ty da thu tlugc h{c si thu duc li ich kinh 16 tu gia dich b6n hdng; - Xdc dinh duc chi phi lien quan d6n gia dich bdn hirng. b) Danh thu cung cdp dich vu Danh thu cung cap dich vu duc ghi nhin k-h i ket qua cua gia dlch d dugc rdc dinh mgr cdch dring tin c{y. Trudng, hgp vi c cung c6p dich vu li n quan d6n nhidu k]i, thi danh.thu.duc ghi nhdn trng kjr the ket quii phan c6ng vi$c di hdn thdnh vd ngdy l{p Bring Cdn d6i k6 tiin cira kj,d6. K t quti cua gia dich cung cdp dich vu dugc x6c dinh khi tha min c6c di6u ki n sau: Danh thu duc xric dinh tung d6i chic chin; l8

19 cong Ty co ph.qn xnaxc san vrnas A LrI6r Dia chr: Xd Husng Phng. huy4n A Lui. rrnh I hua Thidn Hud BAN THUYET MINH BA ca rar chinh chn Lc (ri6p the) Nl6u sii sqa-nn Ch kj., k tdn tu ngdy 0 1,0 I r20 I 6 d n ngay 30/06120 I 6 - C kha nang thu aluc li ich kini rd tu gia dich cung cip dich vu d: - X6c dinh duc phan c6ng vi c di hdn thdnh vd ngay 16p Bring cin d6i kii t6n; - Xric dintr duc chi phi ph6t sinh ch gra dich vd chi phi dd hdn thinh gia dich cung c6p dich ll d6. Phin cung c6p dich vu de hdn thani dugc x6c dinh the phung phiip d6nh gi6 c6ng viqc han the. c) Danh thu hgt itqng tdi chinlr Danh thu ph5t sinh tri ti n lni, ti6n bin quy6n, c6 tllc, lgi nhufln dugc chia vd c6c khin danh thu hqt dng tai chinh khdc dugc ghi nldn k-h i tha man ddng thi hai (2) tlidu kien sau: - C6 khri ning thu duc li ich kinh ti: tu gia dich d6; - Danh thu duc xdc dinh tung di ch6c chin. C6 ttc. li nhudn duc chia duc ghi nhin khi Cng ty duc quy n nhin c6 ttc hdc duc quy6n njrin Ii nhuan ti viec g6p vn. d) Danh thu hqp ding xdy dyng e) Thu nhqp khcic Ld khrin thu dr"rc tir c6c hqt dqng ki6c ngii c6c h4t tlqng d6 n u tr6n. 17. Nguy6n tic k6 t6'n cic khin giem trir danh thu Ciam tru danh thu ld cdc khain: Chi6t k}6u thung mai. giam gi:i hang b:in. hring ban bi trd lai trng kj, cia C6ng ty. 18. Nguyan tic k6 tin gi6 v6n hirng bin Gi6 v6n hdng brin ph6n 6nh gie tri,n cua san phim. hring ha, dich vu, bit d6ng siin diu tu, gi6 thdnh sdn phim cua srin phim xay lip bdn ra trng ndm. 19. Nguy6n tic k6 tin chi phi tiri chinh C6c klan chi phi du<rc ghi nhin vd chi phi tdi chinh gdm: - Chi phi h{c c6c khrin 16 Iien quan tlen cdc hat d6ng diu tu tdi chin}r; - Chi phi ch vay va di r ay v6n: - Cric kh6n 16 d thay aoi t1i da h6i d6i cua c6c nghiqp vu phit sinh li6n quan d6n ngai t ; - Du phdng gidm gi6 ddu tu chring kh6n. )6 th F JA -1 C6c khrin tr n dugc ghi nhan the tdng s6 phat sin-h trng kj,, kh6ng bir tru vdi danh thu hat ddng tdi chinh. 20. Nguy6n tic k6 tin chi phi b6n hing, chi phi quin lj danh nghi6p - Chi phi b6n.hdng phiin 6nh c6c chi phi thuc tti ph6t sinh trng qu6 trinh brin sdn pham, hdng h6a, cung c6p dich ru, ba gdm cac chi phi chd hing, gidi thiqu sdn phim, quing c6 san phdm, ha h6ng brin hdng, chi phi b6 hdnh srin ph6m, hdng ha (tru hat dqng xdy lip), chi phi bi qurin, tl6ng g6i, v{n chuy6n... - Chi phi qurin l! danh nghi p phin 6nh c6c khiin chi phi qurin ly chung ciira C6ng ty, gdm cac chi phi vd ti6n lung cua bq ph{n qu6n l]j, danh nghiqp, brl hiem xd hj. bd hi6m y re. kinh phi c6ng ddn, b6 hicm that nghiqp cria nhan vi6n quiin l! danh nghiqp, chi phi vat li6u vdn phdng, c6ng cg la rl6ng, kh6u ha tii siin c5 dlnh dnng ch quiin l! danh nghiqp, tian thu6 dat, thu m6n bii, khin du phdng phrii thu kh6 ddi, dich lu mua ngii vi chi phi bing tiin khric. 19

20 cong Ty c ph,in rcranc san vrn.ts I ludr Dia chi: Xd Hung Phng- huydrr A Lui. trnh Thira Thiin Hud BAN THUYET MINH BA CA TAr CHiNH CHON LeC (tirip the) M6u sii ssa-r{ Ch kj, kd tan tu ngay 0l/01r2016 den ngiry 30'0l20l Nguy6n. tic vi phung phnp ghi nhin chi phi thuii thu nhip danh nghi6p hi6n hirnh, chi phi thu6 thu nhip danh nghiqp hin lqi - Chi.phi.rhu6 thu nhdp danh nghiep hien hinh duc xac dinh tren c s<y thu nlrqp chiu thue rd thu6 suat thu6 TNDN trng nim hi6n hdnh. - Chi phi thu6 thu.nlr6p dani nghi p hdn lai dugc xdc,djn} trdn c s s6 chdnh lech tam thi dutvc kh6u tru, s6 ch6nh l ch tam thdi chiu thu6 vd thu suet thuc TNDN. - Thue GTGT: dp dung thud suat l0, di vr:i hat dqng khai rhdc ri ch6 bidn khdng sdn. kinh danh v{t li6u x6y dung vd xiy dung c6,c cdng trinh din dung. C6c hat ddng khrilc ap dqng the thu6 suat quy dinh hiqn hdnn. - Thue TNDN: Thu6 TNDN dp dung ch hat dng san xrrat kinh danh bdng l0 li nhuan thu dugc trng thi hqn 15 ndm kr: tu l$i du 6n bit rliu hat d6ng kinh danh (tir ndm 2008 d6n ndm 2022). C6ng ty dugc mi6n thue TNDN trng 4 nim.k6 tir khi c thu nhip chiu thue (tit nim 2008 d6n nim 2011) vd gi6m 50% trng 9 nim tiep the (tir ndm 2012 d6n nim 2020t. Nhung uu dii niry duc quy dinh rai di6m lc. muc III. pfran e vi diern Ie. mqc IV. phan E, Thdng tu s lTT -BTC ngiry cira Bd tdi chinh. - Mi6n ti6n thu6 d6t trng I I ndm ke tu ng,ry xay dqng hdn thdnh dua du 6n "Khai thec d6 ldm vat li u xiy dqng thdng thudng" tai m6 d6 Hung Thinh, xd Hung Phng, huyqn A Ludi, tinh Thira Thi6n Huii va hat d6ng (tju ddi.ndy tlu<rc quy dinh tai Gi6y ph p diu tu s5 3l ngdy 27 thing 09 nim 2008 cira Uy ban Nhdn ddn tinh Thiia Thi6n Hu ). 22. C6ng cg thi chinh a) Tdi sdn tdi clinh The Th6ng tu s6 Zt0l2009/tT-BTC ngiy.06 th6ng I I ndm 2009, tdi sin tdi chinh tluc ph6n lai mdt c6ch phr) hp, ch muc dich thuyct urinh trng cdc b6 c6 tdi chinh, tii s6n tai chinh duc ghi nhin the gi6 tri hqp li th6ng qua Bri c6 kiit quri hat d6ng kinh danh, c6c khdn ch vay vd ph:li thu, cic kh:in dau tu giil d n ngdy tl6 han vd tii siin tii chinh sin s?rng d b6n. C6ng ty quytit dinh phan lai c6c tar s.in tdi chinh ndy tai thi didm ghi nhin lin diu. Tqi thdi dii5m ghi nhdn lin ddu, tiri san tai chinh duc xdc rllnh the nguy6n gid cqng v6i chi phi gia dich truc ti6p c6 li n quan. C6c tii srin tii chinh cria cdng ty ba giim tidn vd c6c khdn ti6n giri ngin han, c6c kh6n phrii thu kh6ch hdng v?r ph:ii thu khric, c6c c6ng cu tdi chinh dugc ni6m y6t, kh6ng tlugc ni6m y6t. b) Nq phiii tti tdi chinh Vi c phdn lai cdc khrin ng tdi chinh phu thu6c vd biin chdt vd nruc dich cua khan n.tdi chinh v?r duc quy6t dinh tai thdi di6m ghi nh{n ban diu. N phii tr6 tdi chinh cua c6ng ty g6m c6c khin phdi trti ngudi bdn, c6c khrin phii tr6 kh6c, n vd. vay. 1A ry tu,lr{,/,' 3 4 Tai thdi dii5m ghi nhin lan diu, c6c khdn ng phrii tra tdi chinh duc ghi nhan ban dau the nguy6n gi6 cdng vdi c6c chi phi gia dich truc tiep c Iien quan c6 the b0 phan B, phen lhe llnh vuc kinh danh ld m6t phin c rh6 xdc dinh ri6ng biet tham gia vh qud trinh sdn xudt hic cung cip sin pham dich r'l vi c6 rui r vd li ich kinh t6 kh6c v6i c6c b6 phdn krnh danh kl dc. Thdng tin b6 phan duc trinh bdy the Iinh vt,rc kinh danh vd kiu vuc dia ly. 86 c6 bq ph{n chinh y u ld the linh vuc kinh danh dqa tr6n c cdu td chirc qurin lj,n6i b6 va h6 thdng 86 c6 t2ri chinh n6i bd cua C6ng ty. Linh vryc kinh danh

21 cong Ty c phan rnanc s.rn vrnas A Lrrdr Dia chi: Xd Hung Phng, huydn A Lui, trnh Thra Thi6n Hud BAN THUYET MINH BA ca rar chinir chn Lc (tiilp the) MAu si6 sqa-i Ch kj, k6 tan tir ngiry 0l r0l r20l 6 d6n ngay 30106/201 6 C6ng ty c6 c6c linh vuc kinh danh sau: C6c lai drl vd ch thud mdy mc. thidt bi. B ph6n the ku 4rc dia ly lr m$r phin c rhe xdc dinh rieng bidt tham gia vd qud trinh sdn xuat h{c cung c6p srin phdm, dich lu trng pham vi mqt m6i trudng cg th6 vd c6 rui r, li ich kinh t6 kh6c v6i c6c bq ph{n kinh danh trng c6c m6i trudng kinh tc kiric. Khu v4r illa l! Hat dqng ciia Cng ty dugc phin b5 chir yiiu khu vuc Hu6 d d6 C6ng ty kh6ng l6p b6 c6 thu y6u the khu vuc tlia ly. 24, Cbc bdn li6n quan Vi c trinh bdy m6i quan hc vdi c6c b n li n quan vd c6c gia dich giria danh nghi p v6i c6c bdn li6n quan duc thuc hi6n the Chudn muc KC t6n Viet Nam s6 26 "Th6ng tin v6 ciic bdn li0n quan" duc ban hdnh vd cng b6 the Quyiit difi s6 234/2003/QD-BTC ngdy 3l th6[g 12 ndm 2003 cira Bq trung B0 Tdi clrinlr,,ith6ng t$ 161/2007/TT-BTC "Hung din thulc hien mudi s6u (16) Chudn mgc k6 t6[ ban hanh the quyiit alntr sii l+lyq-ntc ngiy , Quydt dinh s6 165/2002/QD-BTC ngdy 31./ vd Quy6t di s6 234/2003/QQD-BTC ngity cua 86 trudng B0 Tdi chinh" ban hitnh ngdy 31/12/2007. Cu th6: Cac ben iien quan duc ci lir li n quar ndu mqt bdn c kha nang kiem sdt hac c rinh hung d6ng kf d6i v6i b n kia trng vi c ra quydt dinh c6c chinh s6ch tdi chinh vd hat dqng. C6c tnrcmg hgp dugc ci ld bdn li n qr:an: C6c danh nghi p. kc cri cdng ty mq, c6trg ty cn, c6ng ty li n k t - cric c6 nhan, truc tiep hay gi6n ti6p qua mqt h{c nhi6u tmng gian, c6 quy n ki m sat COng ty hdc chiu su ki6m s6t cua COng ty, hdc cirng chung kicm s6t vdi C6ng ty. C6c b n li n"k t, cric c6 lh6n nd t4rc ti p hic gi6n tiep ndm guydn bieu quyet cua Cng ty md c6 rinh hu6ng d6ng k d6i v6i C6ng ty, nhing chtc tr6ch qudn lj, chu cht nhu Tng gi6m tl6c, vi6n chr.lc cua C6ng ty, nhilng thdnh vien than cin trng gia dinh cua c6c c6 nhdn hdc c6c ben li6n k t ndy hic nhiing c6ng ty li6n ket v6i c6c c6 nhdn ndy cirng dr,rc gi ld bdn lidn quan. Trng vi c xem xdt m6i quan h cia tirng b n li n quan, ban chat cua m6i quan h duc chli 1i chtl kh6ng phdi la hinh thuc phap lj,. Gia dich vdi c6c bdn li6n quan trng nim duc trinh bdy thuyet minh s6 VIIl.5. ti4 4,l 2l

22 cong Ty c phan KHANG sat vrnls I ru6r Dia chr: Xi Hung Phng. huydn A Lui. rrnh Thua Thidn Hu6 BAN THUYET MINH BA ca TAI CHiNH CHqN LC (ti6p the) Kj, k6 tdn tu ngdy 0l/01/2016 diin ngdy 30106/2016 M6u s6 g ga-n V. Th6ng tin b6 sung ch cric kh6r trinh biy trng Bang can al6i k6 t6n gifia ni6n al6 I. TITN va TU,CfNG DtING TIiN TiCn mit I ren gur ngan hang - Tii:n grii ngan hdng ND NLI N6ng nghi1p va Phat tri6n N6ng th6n- CN A Ltrcti NH TMCP Buu di n Lidn Vi t NH Ning tghtep vi Phdr rrien Nt)ng rhn CN Dn iug NH TMCP Plung Ebng ViAt Nanl NH TMCP Viet i NH N6ng nghi p vd Phat triin N6ng th6n- CN Hai Chdu Nll N6ng nghiap vd Phdt triin N6ng thdn- CN Hdi Chiu (TK ching khan.l NH Li n danh Vi(t Nga NH Ttl,tCP Viit Nam Thinh Vu.ng- CN Di Nnng Ngdn hdng hd.ng hdi ViGt Nant I ren dang chuyen C6c khin tung dung ti6n c0ns s6 cu6i tj, 2.2r '7',7 I L I L t t Dnn vi tinh; VND Sii ddu nim 3.'7 r '77 I t L L B33.73 t , PHAI THU cua KHACH HANG a) Phni thu khdch hdng ngin han PhAi thu khrich hdng trng nudc (chi tiiit chii:m tu l0% trq lcn tr n t6ng khdn phii thu) - ( ng ty (ri phan Khdng san vi Dtiu tu Visac C6ng ty C6 phin Eclic Phdi thu khdch hdng khric b) Phai thu kh6ch hdng ddi han (Chi ti6t kh6ch hdng chidrn tir l0% tr ldn trcn t6ng phdi thu khrich hdng) c) Phai thu cira kh6ch hdng ngin han ld ciic bdn li n quan - Cng ty C phin Khdng stitt vit Dtiu tu l/isactt - Lng ry ( Phn L.lk: s6 cu6i t<i, 9.t i ) 581 ' iiau nim I.581 4/l : t, /,s I TRA TRU,OC CH NGIJI BAN NGAN HAN Tra hx'c ch ngui brin ng6n han {Chi ri6t cdc khdn lrd truc ngui brin ngan hqn chidrrr l0 trs ldnl - C6ng ty TNHH Hung Mi Thinh C6c cong ty kh6c c0rg PHAI THU KHA. a) Ngin h4n - Phai thu khdc - Tqnt ing (*) b) Ddi han - Cin cii, thi chiip, ki, Eg, hj, cuc s6 cu6i x1 sa ",,4i Ln sa,ii,, ";- 8 5s ' s , I ', dau nim Gi6 tri Du phdng Gie tri Du phdng r s.290 ( ) 2.', t6.( ) ( ) ) Q ) (1.058, ) 22

23 CONG Ty c PHAN KHANG san vrnas A Lrrdr Dla chi: Xd tlung Phng, huyen A Lui, tinh Thia Thi6n Huii BAN THUYET MINH BA ca TAI CHiNH chn LC (ti6p the) Kj, k6 t6n tu ngay 01/01/2016 d6n ngdy 30106/2016 Ntiu s6 e 09a-N (*) Tam ung ld b6n li6n quan: 6ng L Vin Binh Ong Tru'ng Th Sn Ph6 Tiing gism d6c Tiing Ci6n d6c M6i quan hc s6 cu6i t<i t?.46"t s33 56 tiiu nim 12.46' ', t 7.t r PHAI THU vt CH vay a) Ngin han +Ba Phan Thi Tra g (l) +6ng Cdi Sdng + Bd Hi Thi Kiiu Thanh (2) + )ng Li Anh Iling + Bi Nguyin Thi Nga + Bit Nguyin Minh T1 + dng Tructng Viit Xi + dng Dd Viin Vinh + Bit Ngqtin Thi ltuvin b) Ddi han c0rg 56 cudi ki, SO dau nim Gid tri DU phdng GiA tri Du phdng t a Trng kjt, cing ty cti cic khitr clt vay nlu sau: (l) Ch bd Pham Thi Trang vay s6 tidn 2.5 ti dng thc hp dng ch rry ti6n s6 l212016/alv-hdvt ngdy l4 thang 0l ninr 2016 thdi han vay l2 thiing, ch vay bing tidn rnit, ldi suit %/nim. (2)Ch be Hd Thi Ki6u Thanh vay s6 ti n t] diing the h-p dng ch vay tien s 0l/201 6rA L V-HDVT ngdy 4 thang 0l nim 2016 thdi han vay l2 thdng, ch vay bing tiin rnit, lai su6t %/nim. Cdc khan ch vly lu lruc ndrrr 201r,. q[ng 1y 6Eu ch r a1 bang IiA nrit vi deu chua qud han. NO XAU PhriLi thu cira khrich hdng C6ng tv TNHIT NguyAn Trung C6ng ty TNHH Hii Ngc Cac diii tttng khac Sd crriii kj, Gi6 tri c the thu Gi6 g6c hdi 125.r t bra gc ' ' B I.775. t Sii Au nlm Gid tri c tha thu nt!,1.l I Cdc khdn nq x6u cira cdng ty ddu qu6 h4n hn 3 nam, d vay cdng ty da kich ldp du phng l00 giri tri gc the quy dinh. HANG TdN KH Nguy n vat li6u Chi phi SXKD dn dang t uanh phar)t nhap kh Hdng h6a ' t' ' s t0 Sd cu6i ki, 56 dau nim t

24 C6NG TY CO PHAN KHANG san VINAS A LU6I Dia chr: Xd Hung Phng. huyen A Ludi. rinlr lhira Thidu Hud BAN THUYET MrNH BA ca rar chinh chn Lc (ti6p the) Kj, ki5 tan hr ngdy 0l/01/2016 d6n ngiy uiu s6 n 9a-N TANG, GIAM TAI san c6 DINH HI,'U HiNH KhAn mr,rc ^li :^1- li' Mdl m6c rhi6( bi phung ridn van rdi klen truc I. Nguy6n gii S<5 du diu nam Ting trng ki Cidm trng ky s6 au cu6i ty II. Giri tri ha mdn lui k5 56 dlr dau nim Tang trng ki - 56 kh6u ha trng ki, Giam trng kti 5 du cur Ky -- l t,.rr.rrn.rt I t Thi6t bi dung crr qurin l.i Dn vi tinh: VND T6ng cqng r IIl. Ci5 tri carn lri i.. - 4i0.s Tai ngdy cu6i kj, CHI PHi TRA TRU.C a) Ngin han b) Ddi han - Lnt pht l)c lang phu phan b - Chi phi ctip quyin khai thac mi - Chi phi cip m ctli - L phi ciip quyin khai thac md c0rg 3.'7 6t.8 t9.3 1', Sii <liu nem t t; * l0 PHAI TRIi NcTIdI BAN 56 cu6i ki, 56 tiau nim 56 c kha niinp trd 56 c kh5 " ning trra trl a) C6c khdn phdi trd ngucri brin ngin han Cdc khdn phii tra ngui bin chi6nr tu l0% trir len C6ng ty TNHH TM vri DV Ting hcrp Trung Thq C6ng ty TNHH Trung Thdnh Da Nins C6ng ty TNHH TMDV Vitn tcti Tuin Phat C6c khan phdi tra ngudi bdn kh6c b) C6c khin phrii trd ngurri b6n ddi han c) S5 nq qud h4n chua thanh t6n - C6ng ry Cd phin Ddu tu XD vd TM Quijc i - C6ng ty TNHH Cuirng Tiin Minh - C6ng ty TNIIII Tlung nqi vd Dich vu Hing Tiin - Cac cldi nng khac Gi6 tri s L s nn t t r t t t ts ',l 40.8',7 4 tre n(r 1 I ',7 43.4' t50 t I ', , t X L