C ~ N G TY ~6 PIIAN C I I ~ TbO B(rm I ~ I D U ~ G Cho k$ k& toiin tir ngPy 0 110 1/20 15 d&n ngAy 30/06/20 15

(8% duqc so& xet)

rJ I .. n 1 1 3

-n .- .; I.!

' ! ill ;n : f!! 1 ,

j 1

i - I

1

I !J I . .

. n .

I Ti - - I

, ;, -n ! 1

i

. - 4

ff :I 51. - !,d-: ' :

n . :

C ~ N C TY ~b YHAN CH$ T4O BOM HAI DU'ONC Dia chi: ~6 37, Dgi 10 HA Chi Minh, T P I-IBi Duung, Tinh Hbi Dumg. -- . ..

NO1 DUNG

Trang

Bho cCio ciia Ban GiPm ddc 2-3

Bfro cfro kht quJ c6ng ttic sofit xht Bho cho thi chinh g i h n i h do 4

BCio cfro Thi chinh d3 dugc soht xkt:

B b g dn d6i k6 to6n giGa nitn d$

BAo CAD kht quSl h o g Bang kinh doanh giGa niCn d6

BAo c b luu chuy&n tiBn te giDa niCn do

~ h u ~ & t rninh BBo c&o tAi chinh g i h nitn do

Phy luc 1 : Vay n g h hgn

;is. I ' t ! I

- C ~ N G TY CO ~ l i h J C I I ~ Tb0 13OM HAI 1)U'CSNG I Dia chi: s6 37, Dpi I i j HB Chi Minh, TP Hki Duang, Tinh Hii Duang. n I - - --

T-!' '! j - ' I

-; i?n ! y. .&k,

. # n - . : &i, 8 8 '

: I , ! . !.:-I 4 ;A + : i ,

-jq **- 1

:'>I-,. I : ! ,

>?4fl :

-- ;t b f i -

; 5 .:-+ -

- I 8 8

.: .:7 ..' .' :! 6

.r<f k., I

, D -

iiClc' 1 . ' I

:,fl - . : 8

. . ' I

3 ->4 - . , r'

,; in I #: I,.. . ,

c 4

.:.- {!.

. ; , i f l 1 - ' ; <

&-. < 4 , ? f. -

: In : : 1

! ..- : {-&

i ., I

. . j ; : :

- . . -4

:;b? . ' I

,! .!n ; . I, ~ a:. ,

. .

-, ,-n , 1 ! # , 'i 5 , i:;

rrr . .. 'j.P.1 ., , ; : I

I \ I ' ~3~

Ban ~ & n g G i h dhc CBng ty C& ph&n chk @o Bum HAi Ducmg (sau day @i tk 18 "Cdng ty" trinh bdy Bb cho c h mlnh vA Bb d o t& chinh gi0.a ni&n dQ cca Cang ty cho kjl kk t o b tir 01/01/2015 d&n 30/06/20 1 5 .

.CGng ty ~8 p h h ch4 Qo Burn HBi Duung ti&n thh 18 Cang ty ~ h k Qo Bcrm Hhi Duong duuc thhh Igp va hogt dong the0 ~ i k y c h h g nh& d h g k j kinh doanh s6 11 1723 do SZr kk hoqch vh D&U tu Tlnh Hti Dlrong ckp ngdy 16/01/1998. CBng ty duqc chuy&n d6i thAnh CBng ty ~8 ph$n ~ h & tgo Bum Hi3 Duong

the0 ~ u y k t djnh di 07/2004/QD-BCM c6a B? CQg nghiQp (nay Ifi B@ C6ng thucmg) ng8y 12/01/2004 v a

.ho@ Qng theo h/iB s6 doanh nghiep 0800287016 do S6 k6 howh vfi l3k1.1 tu Ti& Hki Dumg dp lhn dku ngdy 26/03/2004, thay d$i I& tho 10 nghy 1 1/02/20 15.

Try sb chinh cPa CBng ty tgi: ~6 37, &i 14 H B Chi Minh, Phuhg Nguyh Tra, Thhh ph6 Hhi Duwng, Tinh HBi Duung.

1101 DONG Q U ~ TlQ, BAN T ~ N G G I ~ M DOC VA BAN K I ~ M SO^

Cic thhnh vi&n eiia IIQi a h g Qulin tri trong kl vh Qi n@y Qp Mo d o nay bao g8m:

6ng Nguygn T r ~ n g ~ i k u 6 n g ~ h p m M W ~ HA ang ~ g u y g n Trgng Nan 6ng Nguygn Dlic Chch ang Phqm T& A.nb

Ch6 tich oy vi&n uy vitn uy vitn uy vi&n

CBc thhah v i h c8a Ban 'I$ng G%m &c d5 diku hhnh cbng ty trong I@ vB Qi ngHy lijp bho d o niy bao ghm:

6ng Nguy6n T r ~ n g Narn ong Nguygn Dlic Chch 6ng D b Dlnh ToAn 6ng B bi Quang T U ~ BA BGi Thj T1i6y

~ & n ~ G i h dbc Ph6 ~ 8 n g GiAm d6c Ph6 ~ & n ~ GiAm d& Ph6 ~ b n g GiAm dhc G i h dhc TAi chinh ki&m K& t o h trnrdng

Chc thinh vi&n Ban ~ i & m sotit bao g8m: BA ~ g u y 8 n Thi Thanh ~ & n Trubng ban BA Ducmg Vi# Nga uY vien

BA Nguy6n Thanh ThPy ~y vi2n

B b c b tiii chInh gi0.a ni&n d@ cda Cdng ty C& p h h ~ h & tao Barn H& Duung d l dugc soht xCt b6i CCQg ty TWHH ~drn t o h ASC. Dun vj &i d i h kien ki&m t o h cho c k t& chirc phat hhh, t6 c h h niCm y&t vii

. . .J , rn , r ; . . ? . . t !

C ~ N G TY ~d PHAN CII&T~$O BCTM HAI DUONG Dia chi: ~6 37, Mi 19 HB Chi Minh, TP Hgi Duung, Tinh HBi Duang.

-- t8 chI3c kinh doanh chimg kh& va c k don vi c6 lqi ich &ng chung khhrc the~ qwy djnh ciia BF) t8i chinh vzl ~y ban C h h g k h h NhB nuirc.

CGNG ~6 T ~ C I I NII@M CUA BAN T ~ N G G ~ M D ~ C ~ 6 1 V& ISk0 C ~ O TAI C I I ~

Ban ~ 8 n g G i h d6c CBng ty chju t&h nhi$m v& vi@c ICp B b d o tii chinh p h h dnh trung thyc, hqp 1y tinh hinh h w t dong9 kdt q u l hopt dong kinh doanh vA tinh hinh llru chuy&n t i h ti$ cda C8ng ty trong kp. Trong qub trinh I@p BBBo CAQ thi chinh $iOa n i b do, Ban ~ 8 n g G i h d& CBng ty cam k6t ddI tuln thli chc y6u d u sau:

- Xiiy ddr;m vhs duy tri ki&m soht noi bo ma Ban T6ng Giam dhc va Ban quan tri CBng ty d c dinh la

&in thikt d& &Am b8o cho viec I& vhs trinh bhsy B h c60 thi chlnh kh6ng cbn sai s6t tqng y&u do gian I@ ho$c nh&m

- Lpa c h ~ n c4c chinh s k h k6 t o h thich hqp vh Bp dung cdc chinh sdch nay mot c k h nhit quhn;

- D u a ra c6c d h h g i i vP d q do in hqp I j vh th@ t r ~ n g ; - N6u r6 cftc c h u b mqc kt! t o h dugc Bp dyng c6 duqc tub th6 hay khang, c6 nhUng i p dyng sai

I@h trQng y4u den mirc chn phPi e6ng b6 vh gihi thich trong BClo cho t8i chinh hay khbng; - u p B b ccb t& chinh trbn ca s6 hopt dong kinh doanh li6n tyc trir tnrlr%g hqp kh& thi cho ring

C6ng ty s5 tikp tyc hoqt dong kinh doanh.

Ban Thng G i h d6c CBng ty d i m b b ribg d c s8 k6 t o h dupc luu gi@ 84 phhn bnh tinh hinh t8i chinh c6a CGng ty, viri mSrc do trung thgc, h ~ r p 19 $i bht cI3 thbi diim n b vA d h b b r h g B b cfio tAi chinh

giDa ni6n do t u h th6 CAC quy djnh hien hhsnh c6a N h l nu6c. Dang thlri c6 t r k h nhiem trong vitc bho ddhn an toan thi shn cda CBng ty vh thuc hien c8c bign phip ipdch hqp d6 n g h &Zing phat hign & h h h vi gian

Ian v l c L vi p h m khic. Ban T8ng G i h ddc CBng ty cam kbt rhg I 3 b c i o tai chinh 81 phh trwng thqc v l hqp 19 tinh hinh

ti% chinh clia Cang ty $i thbi 8i&m n@y 30 thang 06 n h 2015, kt!t qud ho@t .tong kinh d m h v l zinh

hinh luu chuy&n t i in ti$ cho kjl k6 tohn tir 01/01/2015 d n 30/06/2015, ph4 hqp v&i c h u b mgc, chk dij kb

t o h Vitt Nam vPt t u h th6 cdc quy djnh hi$n hanh c6 lien quan dbn vigG i.$.I, v l trlnh bAy B b & thsi

chinh.

Cam kbt khhc

Ban ~ i h ~ G i h ddc cam kdt &ng CQg ty khBng vi pham ngh'ia vy c6ng ba thbng tin theo quy djnh tai Thang tu sh 52/20] 2/TT-BTC, nghy 05/04/20 12 ciia I30 Thsi Chinh huirng d k vd v i e &g b6 th6ng tin

C ~ N G TY TNHH &M TOAN ASC CHUY~N NGANH &M TOAN VA TUVXN TA GH~NH

Klnh a2i: Quf ~8 dang

HQi dBng Quiin tri vii Ban ~ h n g Giiim dbc

Cbng ty ~8 phan Ch& tgo B m Hiii Dwng

Chling t6i ctil thqc hi$n cdng tk soht x6t B h g can ddi k6 t o h giiia niCn do cda C6ng ty ~8 p h h ch& tao B a Hhi Dumg tai ngay 30/06/2015, B h cho kkt quh hoqt dong kinh doanh giiia niCn do, B h c b luu chuy&n ti&n t$ giiia niCn do vh ~ h u ~ 6 t minh B h too t& chinh giDa niCn dij cho kjl k6 t o h tir ngay 01/01/2015 dkn ngay 30/06/2015.

Viec I@p va trinh bay B b c h tai chinh nay thu@ trkh nhi$m cda Ban ~ 6 n ~ G i h ddc C6ng ty. Trach nhiem c b c h h g t6i 18 dua ra 9 kikn v& toc bho c b nay c h cu tren k6t quA soht x6t cGa c h h g tdi.

Chdng tdi dB thuc hien c6ng t&c soat x6t Bfto ciLo t?ii chhh giDa niCn dij the0 huh mgc kikm tohn Vi@ Nam v& c6ng t6c soat x6t. c h u b mgc nay yyC chu cdng the soat xxCt phAi dupc I$p k6 hoqch vh thkrc hi$n d& c6 sy d m b b vira ph&i r h g Bho cfto titi chinh khbng chua dung n h h g sai s6t trQng y&u. Cdng tac so& x6t bao gbm ch6 y6u la vi@ trao dhi v6i n h h sq c h c6ng ty va @I dyng cAc thd Qc phin tich trCn nhhg th6ng tin tai chinh; c6ng thc nay cung chp mijt muc db d h b b t h k hm d n g the ki&m taiin, Chimg t6i khdng thuc hien d n g viec ki&m t o h nCn cGng khdng dua ra j ki&n ki&m toh.

TrCn cu sb c6ng t6c soht x6t cba chling tdi, chling t6i kh6ng thhy cc6 sq kien nao 86 chling t6i cho ring B b c h Lo chinh k&m the0 d4y khkhang phhn 6nh trung thuc vh hgp 19 trCn cac khia cpnh trQng y&u, phu hqp v6i chub mgc vd ch6 do k6 t o h doanh nghi$p Vi$t Nam vh d c quy djnh phhp 19 c6 lien quan d6n vi$c I@ vvh trinh bhy BBb c60 t i i chinh gi3a niCn 80.

Cbng ty TNEM ~ i 6 m toPn ASC

~ i h ~ c h h g nh& ding kjr hAnh ngh& ki&m t o h ~ i h y c h h g nh@ dSing Ij hhnh ngh& ki&m toan 85: 0647-201 3-133-1 ~ 8 : 0371-2013-133-1

I ! ' : I CONG 'I'Y ~6 PIIAN CII$ l'4O RO'M IIAI DU'aNG Bao eho thi chinb g i b ni&n do ' ' Dia chi: S B 37 - Dqi 10 ~6 Chi Minh - TP.MBi D m g - HBi Dtrang I

Cho ky k% t o h tir 0 110 1 dkn 30/06/20 15

HANG CAN D ~ I ~k TOAN G I ~ A NI%N DO Tgi nghy 30 thhng 6 niim 2015

Dm vi tinh: VND

1 r r h ~ ~ A ~ 'I'huy6t minh sb eudi k) ~6 d$u niim

1. ~ i h n vh c8c khogn twoxg dwmg tien 1 . ~ i k n

2. C$c khokn tuong dwang tikn

111. C$c kho5n phhi thu ng&n hqn

1. Ph4i thu n g h h m c b khhch h h g

2. Tr4 tru&c cho ngu&i ban n g b hgn

6 . Chc khohn phhi thu khb 7. Dagr phbng ph& rhu ngh h w kh6 dbi (*)

1V. 11hng tbn kho 1. Hang t8n kho

2. Dy phbng g i h gib hkng d n kho (*)

V. TPi s in aghn hgn kh4c 1 . Chi phi trd tnrk ngin han

2. ~ h u k GTGT dtrqc kh4u trh

3. ~ h u & vZi cac khdan khSc phhi thu Nha ntr6.C

4. Giao djch mua b b I&i trdi Chinh phit

5. Tai shn nghn h ~ n khhc

II. Titi s in ch djnh 1. Tli shn ch dinh hBu hinh - Mguy8n gi6 - Giri rrj haa mdn 1@ d(*) 3. TBi s8n c6 djnh V B hlnh - NgyyPn gia - Cid rrj hao m d ~ kd(*)

/ IV. Thi s8n dZu dang diii hgn 2. Chi phi xily drplg c a b$n dEr dang

I V. Tl i s5n dhi h ~ n kh4e 1 . Chi phi trh t r u k dBi hqn T ~ N C CQNC TAI SAN

I I J .. I I' '

I

i

'in . -

i CQNC TY ~6 PIJAN C I I ~ 1-40 BUM HAI DU'UNG Bho cho thi chink giib ni&n 1 Dja chi: E* 37 - l3.i 10 ~b chi ~ i n h - T P . H ~ ~ Duung - H i i Dvang Cho kjr k6 toh tir 0 110 1 ddn 30106120 15

BANG CAN 3361 K& TOAN GIOA N I ~ N Tgi ngPy 30 thhng 6 nfim 2015

( ~ i i ! ~ theo)

N G U ~ E I V ~ N ~ h u ~ d t

Miis' minh s8 cu6i kjr --

C. NQ PIIAI TRA 300 225.788.428.121

I. Nq nghn hqn 310 225.188.428.121 1. Phhi trh nguZri Mn n g h h y 311 V.ll 46,254.6 17.530 2. Ngtrbi mua trP ti& trw&c n g h hgn 3 12 92.604.0 19.22 1 3. ~ h u & vd cdc khoPn phAi nOp NhA nu& 313 V.12 1.238.354.074 4. PhPi trsl ngubi lao dong 314 2.762.210.1 13 5. Chi phi phi% tr4 n g b h p 315 V.13 3.166.486.450

/ 8. Doanh thu chus thyc hi& n g h hgn 318 9. Phii trd n g h h p khk 319 V.14 326.835.679 10. Vay vA ng thug tsi chinh ngh h y 320 V.10 73.749.366.605 I 1. Dq phbng phiti trh nghn hgn 321 V.16 4.61 1.732.042 12. Quy khen thuhg, phdc Igi 322 474.806.407

I I 11. Nqdhi hgn 3. Chi phl phi% M diii h w

- 6 . Doanh thu chua thgc hien ddi hgln 7. Phki trP dhi hw khdc

D. V ~ N C B ~ SO NUU I. ~ 6 n chii sit

- 1. van g6p cBa chB sti h0u - ~ d p h i k u ph8 thdng cd quydn bidu q$uyt 2. Thong du vhn c6 phhn 8. Qug dhu tu ph& tri&n

I 1 I . Lgi nhub sau thud chua phln ph6i - LNST chtra phdn ph&i liiy k6 din carhi k3 fmdc / -L.NSTchwaph.inphdiiy&

i 11. ~ ~ u b n kinh phi vh chc quji khhc / I . ~ g u b n kinh phi 2. Nguhn kinh phi 61 hlnh thhh TSCD

Ghi chu: Cbc chi ti& c6 s6 lieu lrn duqc ghi trong ngoac dm ( )

NguM I@p biku

~ ~ u y e n Thj Thu Thiy

Dm vi tinh: VND

~8 iiiu ngm

C ~ N C TY cC) PIIAN C I I ~ .rho 13a~ 1 ~ 4 1 DU'ONC - D]a chi: s8 37 - Dgi 10 ~8 Chi Minh - TP.Hhi Duung - HAi Dwmg BPo c60 thi chinh g i h niCn tl(i

Cho ky k& t o h tir 01/01 d8n 30/06/20 15

B ~ O C ~ O QUA I I O ~ T DONG KINII DOANII GIUA NI&N DO

Cho kf k& tohn tir 01/01 den 30/06/2015 Dm vi tinh: VNI)

n 1. Doanh thu b i n hang via cung cap djch vy 2. CPc khodn gidm trb 3. Doanh thu thuin bhn hang - vh cung cfrp djch vy (10 = 01 - 02)

4. Gih van hang M n

CI

5. Lq$ nhusn g4p v& bAn hhng v l cung cap djch vy (20 = 10 -11)

, . 6. Doanh thu hoqt dong thi chinh - 7. Chi phi thi chinh

I - Trong dd: Chiphi l&i vvay

n 8. Chi phi bhn hang 9. Chi phi quan 19 d o a ~ h nghiep

1 0 . 1 4 nhuen thuhn tir h o ~ t itQng kinh doanh - (30 = 20 + (21 - 22) - (24 + 25))

11. Thu nh@p khhc - 12. Chi phi khhc 13. Lqi nhuon khhc (40 = 31 - 32)

r 7 14. 'I'6ng 1qi nhusn k& toin tru-&c thu& (50 = 30 + 40)

n 15. Chi phi thu& TNDN hign hhnh 16. Chi phi thui TNDN hoiin lqi 17. 14i nhugn sau thu& TNDN - (60 = 50 - 51 - 52) 18. Llii cv ban trCn eB phieu 19. ll%i suy girim trgn c6 phidu

C-i

Ngu&i lQp bidu

Bui Thj L$ Thlly ~ ~ u y g n Trqng Wam ~ g u y g n Thj Thu TbiIy

C ~ N G TY ~6 PIIAN C I I ~ TeO B(TM IIAI D W N G Dia chi: ~6 37 - D@i 10 HB Chi Minh - TP.H&i Duong - Hki Dumg

Bho cho tAi chinh gig% ni&n ti0 Cho kp k$ t o h tir 0 110 1 d4n 30/06/20 15

Theo phwung phap tryc ti&p Cho kt k& to4n tir 01/01 dhn 30/06/2015

Dm vi tinh: VND

I. L w chuyen tiin W. hogt Bgng kinh doanh 1. ~ i b n thu tir b8n h h g , cung chp dich vu vB doanh thu

k h k 2. Tikn chi tr9 ng&i cung chp hhng h6a vh dich vp 3. Tikn chi tr& cho n g d i lao dong 4. Tikn chi trA I vay 5. Tibn chi nbp thuk thu nh#p doanh nghiep 6. Tikn thu k h k t& hogt dong kinh doanh 7. Tihn chi k h k cho hoqt dong kinh doanh

Llnr chuydn tidm t h u h tk hopt dljng k k h dounh

11. Luu chuy(?n ti&n t& baqt dong dsu b

1. Ti&n chi && mua hn, XD TSCD vB chc TSDH khhc 2 1 2. ~ i & n thu tir thanh 19, nhlr(mg ban TSCD vA cik TS 22

dAi hm k h k 3. ~ i & n chi cho vay, mua d c c6ng cu nq clla dm vj khhc

2 3

7. ~ i & n thu I cho vay, cd tirc vB Iqi nhu@ dugc chia Lm chuY$n tidn # h u h I& hoQi dtng Udu trr 111. Luu chuy&n tiin t$ hopt dong tsi chinh

1. Tikn thu ttr phht hBnh cd nh$n v6n g6p clla 3 1 chll s u hiru

2. ~ i & n chi tr i vbn g6p cho chc chb sir hUu, mua hi cb 32 phiCu cua doanh nghiep di[ phat hhnh

3. ~ i & n vay n g h hw, dBi h w nh$n duqc 33 4. Ti&n chi t r i ng g6c vay 3 4 5. Tihn chi tr8 nq thu& t&i cchfllh 3 5 6. CA tirc, Iqi nhuw 68 tra cho ch3 sb hih~ 3 6 LVU ehuY&n tian thudn iSr ko.o(rt dgng Idi chink 4 0

Luu chur&n tien t h u h trong kj

~ i & n v$ tuwng dwong t d n dhu kf 6 0 ~ n h h u h g clla thay &hi gi8 hbi dohi quy d8i ngoai te 6 1 ~ i & n v$ t m g d m g t i b ~ cudi k$ 7 0

~ g u y 8 n Thi Tbu Thdy Bhi Thj I4 They ~ g u y g n Trgng Nam

j I i S$ 37 Dgi 10 ~b Ckf M ~ ~ ~ , - T P . H B I Duung, HBi Duang m

Eho d o thi chinh g i h nDn do Kjr k& toPn tir ng&y 01/01/2015 d& m@y 30/06/2015

I. DpC DI$M IIO3'r DONG C ~ A DOANII NClIfFP

Ilinh thirc sb h h v6n

CGng ty phkn ch6 tw Bum Hii Duang tiin thin lii CGng ty Ch8 Qo Barn Hii Duung duuc

thAnh lap vA h q t dong theo ~ i $ ~ chimg nh& dring k-j kinh doanh sfD 11 1723 do Slr k6 hogtch vB

D ~ U tu Tinh Hii Dumg chp nghy 16/01/1998. C6ng ty duqc chuybn d8i thhnh CBng ty C& ~ h h n

~ h $ QO Burn Hai Duung the0 ~ u y 6 t djnh s6 07L20041QD-BCN cOa B$ Cdng nghi$p (nay 18 BO C6ng thuung) ngAy 12/01/2004 vh hopt dong the0 Nfl, s8 doanh nghiep 0800287016 do S& k&

hoqch vA Ddu tu Tinh Hii Duung tip lin dhu ngiiy 24/03/2004, thay d8i lhn thSr 10 ngiy

11/02/2015.

Tru s& chfnh c6a Cang ty Qi: ~b 37, Dgi 10 FIB Chi Minh, Phubng guya an TrBi, ThAnh phb Hai

Duung, Tinh HBi Duong.

Dja dibm shn xu& ctia C h g ty: s6 02, dubng Ng6 auyhn, Phubng d m Thuqng, T h h h ph6 H i i Dtrang, Tinh HBi Duung.

v6n di&u 14 ctia CBng ty IL 35.000.000.000 d8ng. in^ chU : Ba muui I h @ &rig); tlrung duang 3.5_QQ,QQQ c8 @ah gii m6i c8 phdn lA 10.000 d8ng.

C& phi& cda Cdng ty chinh thirc dring kf giao djch $i Trung t&n Giao djch ChSrng khohn HA Noi (nay 19 Sd Gicto djch Chirng khob HANoi) tir nghy 10 thbg 10 n h 2006 v6.i rmB giao djch IP CTB.

Llnh vye kinh doanh

CGng ty kinh doanh trong 17nh vyc: S&n xuht VA kinh doanh.

Nghnh ngha kinh doanh

Hopt dong chinh cca C6ng ty 14:

- Sin xu& may barn,dy ndn, vbi vA van khic;

- SBn xukt mhy th6ng dyng khhc;

- S&n xu& rnhy chuydn dyng khb;

- D6c sh, thdp

- D6c kim logi mAu;

- SBn xu& m6 tcx, m4y phbt, b i b th& dien, thi&t bj phdn ph8i v l &i& khih &&I;

- Sln xuh chc c$u kign kim logi;

- Rbn, d@, Cp vii cdn kirn lopi; luyen bat kim loai;

- Gia cdng, w XXir 19 vB tdng phS kim lo@;

C ~ N G TY CI' C J I ~ 1.40 1 3 ~ ~ l1kl D U ' ~ N G 640 c8o tAi chCnh g i h nidn dij ~6 37 D@i I0 ~b Chi Minh, 1'P.HBi Duang, HBi Duang Ky kc!. toan tir ngdy 01/01/2015 dkn ng&y 30/06/2015

- Shn xuPt sin phAm khhc tu cao su;

- Shn xudt ctk thiet bi n h g ha vfi I& xkp;

- S k i c h h c i c s in phim kim logi dGc sib;

- S k i chhiia m8y m6c thikt bj;

- ski c h h thiet bj dign;

- Sira chpa thi&t bi kh6;

- hp d$t miy m6c vfi thidt bi c6ng nghiep;

- Thoht nuirc vB xir If chht ththai;

- ~ i p d&t he $Ang di$n;

- dp d$t h$ $brig cdp9 thoht nufrc, Ib su&i vh di&u hba kh6ng khi;

- Xgy dyng nhh c& logi;

- Biin bu6n mhy mm6c thikt bi vfi phy a n g mhy khic;

- Nghidn ciru vP phht triBn thgc nghiem khoa hgc ty. nhisn vB kj7 thu4t;

- V$n t i i hfing h6a bibg d~rbng btj;

- Kinh doanh bdt dQng shn, quy&n sh dyng di t thu(ic chb sir h h , chb sir dyng ho@ di thub;

- ~ i & m tra vtha p h h ttich ka thu$t;

- Hogt dong thikt kt?, chuybn dyng;

- Hoat dong chuydn m6n, khoa hgc vfi cang ngh$ khic chua duqc phln v b d h ;

- Cho thu& xe co dang ccr;

- Cho thud mAy m6c thi&t bj v l d b dbng hSru hinh khitc.

C ~ U truc doanh nghitp C8ng ty e6 eAc d m vj lryc thuQc sau:

Chi n h b h HB Chi Minh Chi nhhnh Hh NQi

Dja chi

TP HB Chi Minh TP Hh N(ii

IIoqt iiijng kinh doanh chinh

Kinh doanh mhy bum Kinh doanh rnhy barn

11. N I ~ N 330 K& TOAN, U a N Vf T I ~ N T@ sir' D ~ N G TRONG ~k TOAN

Kjr kk t o h n?im cba C8ng ty theo n t h duung ljch bit d h tir ngAy 01/01 vP k&t th6c v b nghy 3 1 I1 2 h h g nilm. Dm vi ti&n t+ sir dpng trong ghi chCp kh toin Ih d n g Viet Nam (VND)

111. CI~UAN MV'C VA CILE DO K J ~ TOAN AP DVNG

CGNG TY CP C I I ~ 1-40 BO'M IIAI DU'CING s6 37 Dqi 16 ~8 Chl Minh, TP.HBi Duung, Hhi Duung

Bdio d o tAi chinh giih niCn ili) KP kk tohn tb nghy O1/01/2OIS d n nghy 30/06/2015 -

CGng ty Bp dyng ch i di$ K& ta6n doanh nghigp ban hanh the0 Thbng tu 200/2014/TT-BTC ngay 22/12/2014 c4a Bi) T i i chinh.

2. Tuygn 65 vd vitc fuaa th3 ~ h u d n ut(uc kk todn v i ~ h d dfl kd torin

Cbng ty dZL hp dyng chc c h u b mgc k& toBn V i e Nam vh c i c v h bin huirng d b C h u b rnmyc do

NhB nudc dB ban h b h . CBc BBb ciio tAi chinh dugc Igp vh tr'inh bhy the0 &ling quy dinh c4a tirng

c h u b mvc, thbng tu h~rirng d i n thvc hien chuin mgc vh ~ h & dQ kb tohn hi$n hhnh dang ap dung.

3. Thay ddi trong cdc chfnh sdch ki! to6n vd thuyh rninh

Ngiy 22/12/20 14,130 Thi chinh dB ban hirnh ThBng tu 200/2014/TT-BTC hubng d& ~ h & do k& t o h doanh nghigp thay thh Quyht djnh s6 15/2006/QD-BTC nghy 2Q&3/2006 vh c6 hi$u IIJC cho n h t8i c h h h bib d$u tir h o w sau ngtiy 0 1 thang 0 1 nZim 20 15.

~ n h h u h g c4a d c thay d6i chinh s ich k& t o b theo hubng db cita ThBng t u 200/2014/TT-BTC duac ap dung phi hbi t6. Gang ty d l bb sung thuy&t minh Thbng tin so s b h tren B b c b tiii chinh d6i v&i e$c chi tieu c6 su thay ddi giiia ThGng tu 200/2014/TT-BTC v& Quykt dinh 15/2006/QD- BTC.

rv. clic CII~NII sAc~r K$ TOAN AP D ~ N G

1. CBng cq tAi chinh

Ghi nhdn ban d&u TLi s i n thi chinh T i i s h tAi chinh cGa CBng ty bao g6m ti&n v l chc k h o h t w n g duung tikn, chc k h o b phii thu khhch h h g va phli thu k h b , cfic kholn cho vay, ctic k h o h dhu tu ngh h m vvl ddi hgn. Tgi thbi di&m ghi nhan ban dhu, thi stin tAi chinh duqc xk djnh theo gia mualchi phi phit hanh c$ng ciic chi phi phht sinh k h b li8n quan truc tihp d in viec rnua, phbt hanh tdi & tai chinh d6.

Nq phli ttA tiri chinh Nnq phhi trh t8i chinh c4a CBng ty bao g8m cac khoitn vay, chc k h o h phli t r l ngubi btin vh phli t r l khhc, chi phi phli trh. Tgi thlri diem ghi nh$n lhn dhu, cBc k h o h nnq phii ttfi t8i chinh duqc x& djnh the0 giP phht hhnh cijng cPc chi phi phht sinh lien quan trqc tiAp d&n vi$c phrit hAnh np phAi

t r i thi chinh 86.

Gid tri sau ghi nh@n ban ddu Hien tgi chua c6 CAC quy djnh v& d b h gih lqi cBng cy tAi chinh sau ghi nh& ban dhu.

2. C l c n&@p vy bing ngogi t@

Tjr gid giao cljch thgc td ddi v& cdc giao rljch bdng ngopi t# phdt sinh trong kj : - gi$ giao djch thvc tt! 18 t$ gih duqc quy djnh trong hqp dbng mua, bbn ~ o ~ i t$ g i h C6ng ty

vA n g h h h g thuang mpi. - Ty giA khi g6p v6n ho@c nh$n g6p v8n la t.9 gi8 mua ngopi t# c6a ngan hang nui CBng ty md tAi

k h o h dct& nhgn v6n c4a nhh d h t u $i nghy g6p v6n; - TJi gib khi ghi nh$n nq phli thu lh t$ gih mua c4a nghn hang thuung mgi nui CBng ty chi djnh

k h b h h h g thanh tohn Qi thZri d i im giao djch phfit sinh;

1: I C ~ N G TY CP CIIE 1'40 BOM l lAl DU'UNC BPo cho t i i chfnh g i h nSn d4 I I S& 37 D@i I? ~h Chi Minh, TP.Hai Duang, Hai Duang Kj, kk toh tir ngBy 01/01/2015 d@n ngBy 30/06/2015

- Tj, gib khi ghi nh4n nq phii tra Ih tj, gih bh cia ngln hiing thuang mqi nui Cbng ty dy kikn giao djch tqi thbi dihm giao djch phht sinh;

Tj, gia khi mua shn tdi stin ho& thanh tohn ngay bing ng~gipi @ lA tj gih mua rtgh h h g thuang mei nai Cbng ty thyc hi+ thanh toin.

Tj gi& giao djch fh yc I& h i &nh gid lei cdc kltohn mpc lidn fg? cb gdc ngoqi t# tpi th&i diim I @ Bdo cdo tdi chi'nh: ~ 6 i v&i khoitn rnyc phln logi lh d i sin bp dyng t j ~ gib mua ngoqi t$; obi v&i ti&n giri ngoai te hp dyng gi8 mua c i a chinh n g h h h g nai C6ng ty m6 trSi khoan ngopi

te; o6i vdi k h o h myc p h h loqi lh nq phai tdi hp dyng @ gib bh ngoqi @ cia n g h hang thuang mgi nai Cbng ty t h u h g xuyCn c6 giao djch.

~ h t c i chc khoin chenh lech @ giP thqc tk phht sinh trong ky vh ch6nh I&h do d h h gii Ipi s8 du c b khoh myc ti&n te c6 g8c ngoqi te cu6i kf duqc hwh tobn vho kbt qui hoqt d8ng kinh doanh c i a k$ k6 t o h .

~ i & n bao gbm ti&n mat tqi qujl, ti&n giri n g h h h g khBng ky hgn, vhng ti&n te sir dung viri ciic chirc nang cht tr@ gih trj khbng bao gBm c b loqi vfing duqc p h h lo^ 19 hang tan kho sir dyng v&i rnyc dich lii nguyCn v$t lieu d$ s h xuAt ssh phim hoec hhag hha db b h .

C h khoin tuang duang ti&n Ih cPc khoHn bhu tlr nghn h y ~ c6 thbi gian dfio hpn khBng quh 03 thhg , ci, tinh thanh khoh cao, c6 kh8 nang chuy6n d6i dg dhng thhh c k Iuung tihn xhc dinh v i

khBng ci, nhihu r i i ro trong chuy&n ctbi thanh tiin.

4. CBc khoin dflu tu tiii chinh

C h h g khohn kinh doanh duqc ghi s6 k6 t o b theo gi8 g&, bao gB~n: Gia mua @ng d c chi phi mua (n&u c6) nhu chi phi mbi gibi, giao djch, cung chp thbng tin, thu6, Ie phi vh phi n g h hhng. Gih gbc c6a c h h g khoan kinh doanh duqc x k djnh theo gih tri h@ If cia c k khoan thanh toiin

$i thbi di&m giao djch phdt sinh.

CAc k h o b dku tu n h giii d&n ngiiy dAo hgn bao ghrn: CAc khokn tibn giri n g h hang c6 ky hat,

(bao g8m cH dic loai tin kjl phih), trii phi&, c6 uu &i Mn phht hhnh bit bu@ phAi mua lai tgi thbi diem nhkt djnh trong tuang lai vh cAc khoh cho vay nhm gi@ din nghy d b hw

v&i mpc dlch thu IBi hhag k j vh c8c khoHn dhu tu nhm giCS d6n nghy db h p ~ khhc.

Gig tri ghi s8 c b chc khorin d&u tu v b c k c6ng ty con, cang ty l i h doanh llOn kht duqc x b dinh theo gih g6c.

GiB tri ghi s6 caa d c khohn dku tu v b cbng cy v8n cSla dun vj khhc khBng a5 q u y ~ ki&m soht,

dbng ki&m soat ho@c c6 h h huong d h g k& d6i vbi b6i1 d~rgc dbu tu duqc xh dinh gii gdc nhu 118 d b iu bing tien how gi& dhnh gih lgi n&u 18 dhu tu b h g trSi sh phi ti&n te.

C ~ N G TY CP CII$ T4O BOM IIAI DU'GNG ~b 37 Dgi I0 HB Chi Minh, TP.HIi Duung, Hhi Duang

BBo edo t6i ehinh giib n i b 84 Kjr kb tohn tir nghy 01/0122015 d&n nghy 30/06/2015

C6 t h nh4n bhng c6 phi&u chi thuc hi& ghi nhgn sb lupng c duqc nhh, khang ghi nhen tang gih tri khoin d h tu va doanh thu hogt dong tai chinh.

CB phidu h o b d6i duqc xhc djnh gid trj c8 the0 gih trj hqp I9 $i ngly trao d6i. Gih tri hqp I$ bBi v&i c8 c ia c6ng ty niem ydt li gid d6ng cira niCm y&t tr&n thj truirng chirng khoan, d6i viri 0$ chua nidln ybt giao djch trCn sAn UPCOM 18 gi9 giao djch d6ng cira trbn shn UPCOM, dbi v&i c6 chua niCm y&t k h h Ih gih thba thu& the0 hgp dbng h o g gi9 trj s6 s k h $i thbi diim trao d6i.

Dy phbng g i h gih c8c kho6n ddu t u duqc I$p vho thfri dikm cubi niim cy th6 nhu sau: - &i v6i c8c khoitn d$u tu c h h g khohn kinh doanh: c h cir trfch l@p dg phbng 18 & c h h h I&h

giDa gi8 g& ciia d c k h o h dku tu d l g c hpch tohn tr8n s6 k6 tohn Ilm han gia tri thi trufrng cia c h h g ti@ thbi dikm I$p d g phbng.

- ~ b i v6i khohn d h tu n h giil I I h dhi (khbng p h h lo@i 18 c h h g k h o h kinh doanh) vh khbng c6

Bnh h u h g ding k& dhi v6i b6n duqc d h tu: n6u kh& d h tu v b cd phi6u ni&m y&t ho@ gih tr! hgp I$ c6a kh& dhu tu d u w x b dinh tin @y thi vi$c I$p dy phbng d p tr6n gih trj thi t r u h g cba c6 nku khotrn dku tu kh6ng x b djnh duqc gih trj hpp I$ t@ thbi di&m bho cho thi vi@ If& d u phbng c h ccli. vho I360 c40 tAi chinh $i thbi di&m trich lap ddy phbng c6a bCn dugc dku tu.

- ~ 6 i viri cELC khotrn dhu tu & giil. dkn ngiy 810 h v duqc BBnh gih kh8 ngng thu hhi di! @p du

p h h g phii thu kh6 dbi the0 quy dinh c i a phrip luqt.

5. Csic khoiin nq phiii thn

Cb khotin pMi thu duqc theo di3i chi tikt theo kjr hgn phtii thu, d6i t u p g phhi thu, lopi nguybn t$

phii thu, vh c b yhu t6 khhc the0 nhu cku q u h 19 cba Cbng ty.

Dg phbng nq phdi thu kh6 dbi duqc trich Iep cho d c bhohn: nq phHi thu q G h m thanh toin ghi trong hqp dbng kinh td, cb khd u&c vay nq, cam k&t hap dbng ho$c cam kdt nq vh nq phai thu chua dkn h p ~ thanh tosin nhwg kh6 cb khd n h g thu hbi. Trong 66, vi@ trich Igp du phbng np phiti thu qud hpn thanh tohn duqc ct"m ch vb th&i gian trti nq g6c the0 hpp dhng mua bin ban d&u, khbng tinh din viec gia hgtn nq giaa c9c bCn v l nq phii thu chua dkn h ~ n thanh t& W g khach nq d l Iatn vAo ttinh trwg phh sHn ho$c dang 1hm thb tyc gi5i thd, rn4t tieh, bb trhn.

6. IIhng tan kho

Hhng thn kho duqc ghi nh$n ththeo gih g6c. Trubng hgp gih trj thuhn c6 thk t h w hien duqc thbp han gift g6c thi h h g tan kho & u p ghi nh@ thw giB trj thuan c6 th8 t h w higo d q c . GiB g6c hang

d n kho bao g8rn chi phi mua, chi phi chh bi&n vd chc chi phi li8n quaa trgc ti% k h k phht sinh d& c6 Uuqc h b g d n kho ir dja dihm vd trpng thAi hi& tpi.

Gih tri h h g thn kho duqc x8c dinh theo phucmg phhp bbinh q u h gia quydn. H h g tbn kho duqc h p h tohn theo phucmg phhp kb khai t h u h g xuyen.

Phuang ph4p x h dinh gi4 tri stin p h h d& dang cubi k3: Chi phi sBn xuh kinh do&&!@ d,mg duqc t@p hqp chi phi nguybnTv&J& cNn_h &Q t h g log& phfim chua hob thimh.

Ffl ?-

. ,

': fl I - , # - .. . 4 '

::in -- . w e

.!:td -- ; fi , LI~L- . .

.LiV . , I ' t .. - .It'' - .

.. -i n ?:-

. I - - < f . ! t:

; -i fl 7. .; b-

' q r*,

t j 4

ti fl .:-?

l i .

.; ?

- 14 k . ! : P! ,- -r;J, \

' ' _. ,'!I - ,,.,;JcI '. t,

. i- .-! q .,

"8 1 2::,*:fl

' u $1 '.I

3' :?;u -.A;.-

-?

:;I : .;- rib: I.

r ~:i! n - . :?r ..

-I I , 8 - - . . -

C ~ N G TY CB CH$ T ~ O BCSM ~ I A I DWNG ~8 37 Dqi la H& Chi Minh, TP.Hki Duung, H&i Duung

B b cb Mi chlnh giita uign dQ K$ kb tokn ttir nghy Olfalf20 15 dkn @y 3QiQ6120 I S

v--

Dg phbng giam g i i h h g d n kho duqc lap vAo thbi di8m cuhi kj c& q@ st$ ct&nh l&h g i h g i i g6c c6a h h g t6n kho 1bn hcm g i i tri t h u h c6 th6 thgc hien duqc.

7. 'rhi sHn c8 ctinh, TBi d n cd djnh thug (Bi chinh vB l3ht d ing srin &&u tu

Thvc hien ThBng tu 45/20131TT-BTC nghy 25/04/2013 c6a Bo thi chhh, h u h g d& chi do quSm If , sir dyng vil trlch khku hao tai sAn cb djnh. Thi s8n ct8 dinh hihr hlnh, tdi sin ch djnh v8 hinh

dugc ghi nhan theo gi i g6c. Trong q u i trinh s.ir dyng, tai dm c6 djnh h h hinh, tAi skn ch djnh v8 hinh duuc ghi nh& theo nguydn gi& hao mbn lua kk vil gi8 t r j cbn ipi. ~ h k u hao dugc trich theo phumg phip dubng thhg . Th&i gian khku hao duqc u5c tinh nhu sau:

- Nhl c h , v$t ki$n trlic 05-25 n h - Miy m6c, thibt bi 04-08 n5m - Phuung tien, v@n tai 05-06 nELm - ~ h i & t bi v h phbng 03-05 n b

~ u ~ & n sir dyng dht c k Cang ty l l quy&n sir d yng dht khdng c6 thbi h p n&n khkhbng thyc hien trrih kh6u hm.

8. Chi phi trA trufic

Chc chi phi 8% ph8t sinh lidn quan din kkt q u i hopt dong sdn x u k kinb Boanh cfia nh&u kjr k& tohn duqc h ~ c h t06n vilo chi phi trii tru&c d& phdn b8 dh viio kht quA k t dong kinh deanh t m g c ic kj ki! tohn sau.

Viec tinh vA p h h chi phi tr& trubc dhi hpn vilo chi phi sAn xuht kinh dsanh tirng kj kb taivl duqc c b ccir vAo tinh chit, mmirc dij t h g lo$ chi phi d& 1~ c h ~ n phumg phip vvl ti& ththirc phPn b8 hgp lf. Chi phi t r i truac duqc phdn dhn vho chi phi sHn xuif kir$ doanh thm phmng phbp duirng thing.

Lqi th& kinh doanh phit sinh khi c8 phin h6a doanh nghiep Nhd nu& duqc pMn b6 d b tt8i da khang quh 3 nBm.

CBc k h o b naq phdi trA dugc theo d6i the0 bjl hgi phAi trA, dhi Wgng phii trH, loai ngufln @ phH~ trh vh c&c yih t& khlc theo nhu ch quAn 19 eQa CBng ty.

10. Vay vB nq ph4i trA thuit thi chinh

Gia tri khoan nq phbi tr8 thd tiki chinh 18 t6ng s6 tien phai trb dqrc tfnh bhg gf4 tri hien $i ~ u a k h o h thmh to& ti&n thud t6i thi6u hoec gi8 tri hqp If cfia thi s h ?hd.

C i c k h o h vay vil nq phAi trti thud tAi chinh duqc the0 d6i the0 tirng m8i tuprrg cho pray, t h g khk ubc vay nq vA kjr hqn phai trA cfia cb h o b vay, nq thud tAi chfPlh. TIZF~II~ hqp vay, nq bbg ngoqti ti$ thl thgc hien the0 d6i chi ti&t theo nguydn te.

. -

C ~ N G TY CP C I I ~ ~ 3 0 BCTM IIAI DU'CTNG s8 37 Dpi 10 H B ChL Minh, TP.HBi Duang, HBi Duang

BAQ cdio tAi chinh g i h niih ddg Kj, kk tohn tir ng&y 0 1/01D015 d n why 30/06/2015

11. Chi phi di vay

Chi phi di vay duqc ghi nhan vdo chi phi sin xu&, kinh doanh trong kjr khi phat sinh, trir chi phi di vay lien quan tryc tikp bbn vigc diu tu xly dyng hoac s8n xuit tii sin da dang duqc tinh vao gi4 trj cba tli sAn 86 (duqc vhn hoa) khi c6 db c b di&u kifn quy djnh trong ~ h u i n myc KK& tohn Vigt Nam s8 16 "Chi phi di vay". NgoAi ra, d6i v6i khoin vay ribng phyc vy vigc xly dgng tdi sin cd djnh, bht dong dn dhu tu, Igi vay duqc vhn h6a kk cH khi thbi gian xily dmg dviri 12 thing.

D ~ Y v& CAC khoin vhn vay chung, trong d6 c6 sir dyng cho myc dich d h tu x8y dyng h o b s h xuht mot tsi s8n db dang thl ss6 chi phi di vay c6 66 dihu kign v6n hoh trong m6i k3 kk toin duqc xhc djnh theo @ le v8n hot5 d6i v6i chi phi luy k& blnh quin gia quy&n phht sinh cho vifc diu tu xFiy dgng hoec sin xuht t& sHn 86. Tjl Ig v6n hod duac tinh theo tj I+ liii suit bbih q u b gia quy&n cba c8c khoh vay chua trii trong kjl, ngogi trir d c khoHn vay rieng bitt phyc vy cho myc dich c6 mot tai san dir dsmg. Tjl I$ van hoii chi phi liii vay trong k3 18: 0%.

12. Chi phi phiii CrH

Chc khoiin phzii tri cho hang h6a djch vy dii nhan ddlrgc tir ngubi Mn ho& dSi duqc cung c& cho ngulri mua trong kjr bao c b nh~rng thgc t& chua chi trA duqc ghi n h b v8o chi phi &I xu&, kinh doanh c i a kjr bio c b .

Vi$c ghi nh$n chc khoh chi phi phzii trA vho chi phi s h xuit, kinh doanh trong kjr duqc thyc hien theo nguy&n t ic phb hqp g i h doanh thu vA chi phi phht sinh trong kjr. C6c khoan chi phi phii M s6? duqc quy&t toan v6i s6 chi phi thgc tk phat sinh. ~6 chgnh lech g i h $6 trich trubc va chi phi

thgc tt& duqc h o h nh$p.

13. CBc khohn dy phbng phhi trh

C&c k h o h dy phbng phAi trA chi duqc ghi nhan khi th6a m h c b di&u kign sau: - Doanh nghigp c6 nghia vy nu hien tai (nghTa vy phap 19 hoac nghTa vy libn d&i) do k&t qul tu mot

sy kiQn 81 xay ra; - Sg giim s6t v& n h h g Iqi ich kinh t& c6 th& xziy ra d8n d&n vi$c yQ cdu phiii thanh to4n nghb vy

ng; vh - Dua ra duqc mot uhc tinh ding tin c4y vv& gii trj cda nghia vy nq dQ.

Gih tri dugrc ghi nh& cba mot khozin dy phbng phAi tni la gih trj duqc umbc tinh hap 19 nhht v& khoin tibn sB phHi chi d& thanh tohn nghTa vy nq hien Mi tpi ngiy k& th6e kjr k6 to$&

Chi n h h g khoAn chi phi li&n quan d&n khoAn dy phbng phzii tra d8 l$p ban dku mmbi duqc bh dip b h g khoh dy phbng phHi tr8 136.

Dy phbng phHi trzi bum ghi nhen vho chi phi shn xuht kinh doanh c4a k9 kd toh . Khoh chdnh

lgch giaa sh dy phbng phHi tri dB lap 6 kf k& tohn trubc chua sir dyng hk lmbn hha ss6 dy phbng phii td ltgp b @ b b d o duqc hohn nhap ghi giim chi phl s h xdt, kinh doanh trong k3 trir khoh c h h h I&h I h hun cba khdan dg phbng phHi trh v& bAo hhanh cdng trlnh xiiy lip duqc h o h nh$p vim thu nh@ khhc trong kjr.

C ~ N G TY CP CII$ 1.40 B a M 11Al DU'aNG S6 37 Dai I0 HA ChZ Minh, TP.Hhi Duang, Hhi Duang

Bho d o thi chinh gi5a nien iiij Kj. k& t o h tSr nghy 0 1/01R0 15 d&n nghy 30/06/2015

14. Doanh thu ch~ra thyc hien

Doanh thu chua thyc hien gBm doanh thu nhgn tru6c nhu: sb ti& cba khhch h h g 8% 0.8 trubc cho mot hoec nhi&u kkjr k& t o h v& cho thue tai sPn, k h o h lii nh+n trudc khi cho vay v8n ho#c mua c5cc cGng cy nu v i cBc kholrn doanh thu churt thkrc hi& khhc nhu: chenh Iech g i h gih bhn h h g tni chgm, tr8 g6p theo cam k i t v6i gih bhn tni ti&n ngay, k h a h doanh thu tlrang irng v6i gih trj h h g h6a, dich vy hoac s6 phii chikt k h h giim giB cho k h k h h h g trong chuung titnh khach hhng

truykn thbn g...

Doanh thu chtra thyc hien duqc k&t chuy&n v b Doanh thu bitn hlrng vA cung chp ddjch vy hogc Doanh thu hoqt dong tai chinh the0 s6 ti& duqc xhc djnh phi^ hqp v&i timg k3 kh t o h .

15. v 6 n chi sci. hiku

v a n dku tu cba chb s b hOu duqc ghi nh&n theo si!~ v6n thgc g6p ciia chb st5 h h .

T h w g d u van c8 p h h phHn Bnh chdnh lgch giiia menh gid, chi phi trgc tidp lien quan d&n vigc phL hhnh cd v i gih ph& h h h cd phi& (k& c i c k t r h g hqp thi phht hanh cd quy) vB c6 th& 18 thMg d u duung (nhu gih phat h h h cao hcm mgnh gih vii chi phf tryc tikp lien quan ddn viec phht hAnh cb hoac t h h g d u iim (n6u gih phht h h h t h b hun m@nh gih vh chi phi trw tidp lien quan dhn vi@ phht hdnh c8

v a n k h h thuoc v 6 n chb s b h h phin h h s8 vbn kinh doanh duqc hinh thinh do bh sung tir kht quii hoat dong kinh doanh hoec do duqc Qng, biku, tai trg, d h h gih Ipi tAi s h (nku dugc ph6p ghi tfing g i h v 8 n d h tu cba c h i s b h h ) .

~6 phi& qup 18 c6 phidu do Cbng ty phBt hhnh vP dugc CGng ty mua lgi, ch phihu nay khbng bi hby b6 v l d duqc tai ph& hhanh tru lai trong k h o h g thbi gian the0 quy djnh cQ phhp lugt vv&

c h h g k h o h . ~6 phi& qup duqc ghi nhgn theo giB tri thyc & rnua lei vA trinh bAy tren Bang CBn d8i k& t o h 118 mat khoPn ghi giirn ~ 8 n dhu l u ciia c h i sb h h . Gih vbn cfia cd phii$u qup khi t i i phht h h h hogc khi sir dyng d& tr& c8 tirc, t h u h g ... duqc tinh the0 phuung ph@ binh qu8n gia quy2n.

Chenh Iech dhnh gih lai tAi sQ dugc ph8n Bnh trong chc tnrirng hqp: khi c6 quy&t djnh c i a Nhii n u b vk danh gih lqi tai s in, khi thgc hien ch phhn h6a doanh nghigp N h i nu&c, vA d c truirng hqp khhc the0 quy djnh cba phhp lu+t.

Lqi nhu$n sau thuk chua phAn ph6i ph8n hnh kdt qu8 kinh doanh (I&, 18) sau thu& thu nhgp doanh nghigp vil tinh hinh phQ chia Iqi nhugn hoac xir 19 18 cba Cbng 9. V i e phBn phbi Igi nhugn duqc thqc hien khi Cbng ty c6 Iqi n h u b sau thub chua p h h phhi khang vuqt q d mirc lqi nhuan sau thu& chua phiin t r h B b t(3 ti3 chinh hgp nhht sau khi d I lo@i ,iu i nh h u h g cba c& k h o h Ili do ghi nh$n tir giao dich mua gih rd. Trubng hqp t r i cd tirc, lqi nhugn cho chb sh hi% quh m h s6 lqi nhu$n sau thud chua phin ph6i duqc ghi nhgn nhu tnrbng hgp g i h vbn gbp. Lqi nhu& sau thug chua phi311 phbi c6 thb duqc chia cho chc nhh dku tu dya tr6n Ig g6p v6n sau khi

duqc Dgi hoi cb dGng/Hoi dbng quin trj phi3 duy& vh sau khi d% trich lap d c quy theo ~ i i u I$ CGng ty v i chc quy djnh cba phhp lust Vigt Nam.

C ~ N C TY CP CII& 'rho B(SM EIAI DU'UNC S$ 37 Dai 10 HA Chi Minh, TP.HBi Duong, H&i Duong

Bho d o (hi chinh giiia mien B@ Kp k6 tohn tir ngBy 0 1/01/2015 d&n nghy 30/06/2015

C6 tuc phhi ti4 cho cac cd dGng duqc ghi nh#n la khoan phai trti trong Bimg Can &hi k& t o h cda CGng ty sau khi c6 thang bao chia c8 tuc cda ti@ dhng Q u h tri CGng ty va thBng b8o ngiiy chbt quy&n nhijn d ttirc cha Trung dm Llru kf chirng k h o h Viet Narn.

16. Doanb thu

Doanh thu bdn Mng - Doanh thu bfin h h g duqc ghi nh$n khi dbng thiri th6a mPn c b di&u kign sau: - ~ h h n lirn r6i ro vB Iqi ich li&n viri q u y h s& hiju s h p ~ m ho& hing h6a dfi duqc chuy&n giao

cho ngubi mua; - CGng ty khbng cbn nkm giD quy&n q u b I9 h h g h6a nhu ngubi s& h h h h g h6a hoac quy&n ki&m

sokt h b g h6a; - Doanh thu duqc x b djnh tuung d6i chic chin; - CGng ty d l thu duqc ho&c ss$ thu duqc Iqi ich kinh tk tir giao djch b h h h g ; - XAc djnh duqc chi phi lien quan dkn giao djch Mn h h g .

Doanh thu cung ciP dich vv - Doanh thu cung chp djch vy duqc ghi nh$n khi &Ang thlri th6a m h &ria di&u ki$n sau: - Doanh thu dvqc x h dinh tumg d6i c h b chin; - C6 kh6 nang thu duqc lqi Ich kinh t& tir giao djch cung cAp ddjch vy 66; - Xric djnh duqc p h h cGng viec dB h o b thanh v b ngiy l$p Bang c b dbi kg tokn; - Xb djnh duqc chi phi phht sinh cho giao djch va chi phi d& h o h thhh giao djch cung chp dich

vy do.

~ h d n d n g vigc cung dp dich vy 8% h o b thhnh duqc xac djnh the0 phlrung phap d h h gid c6ng vi$c hoh thinh.

Doanh thu hogt dong tdi chinh Doanh thu phat sinh tir ti&n lai, ti&n bbn quykn, c6 tirc, lai nhuw duqc chia vh chc khobn doanh thu hogt dong tai chinh khhc duqc ghi nh@ khi th6a m h ddang thei hJaj (2) di&u kige s_a:

- C6 khb n h g thu dvqc Iqi kinh t6 tir giao ddjch 66; - Doanh thu duqc xac djnh tmng d6i chic c h h .

~8 tirc, lqi n h u b duqc chia duqc ghi nhan khi C6ng ty duqc quykn nh@n c6 tirc ha& dlrqc quykn nhan Iqi nhu$n tir vigc g6p v6n.

17. CBe kholn gitim trir dusrnh thu

Cac khoan giam trir doanh thu bdn hing, cung chp djch vy phdt sinh trong ky g8m: chiit khhu thuang mai, g i h g i i hkng b h v l h h g b h bi tr8 Iai.

C b kh& chiit khiu thuung mqi, g i h gid hang bin, h b g bh bj tri lgi phit sinh chng kj, tiCu thy sin p h h , h h g h6a dich vy duqc di6u chinh giam doanh thu d a kjl phht sinh. Trubng hqp s h p h h , hAng hoi, djch vy d l tibu thy tu cric kjl truirc, din kjl sau mQi ph&r sinh cbc khoan giam trir doanh thu thl duqc ghi gihn doanh thu the0 nguyen &: n&u phht sinh tm&c thlri di&m phrit h h h B b c b tai chinh thi ghi giim doanh thu trgn B b c b tai chinh crja ky I$p b b d o (k3

1 I

C ~ N C TY CP CII$ T ~ O IEOM IIAI DU'ONG 37 Ehi la HB Chi Minh, TP.Hhi Duung, Mhi Duang

B%o d o t8i chinh g i h n i b d@ KP k& tofin t& ngAy 0 110 1/20 15 dkn ngAy 3 W06l20 15

, trwirc), vA ndu phht sinh sau thiri di8m phiit hhnh Dho c b tAi chinh ghi giim doanh thu cha kjJ phat sinh (kj, sau).

18. Gih v8n h8ng bhn

GiA v6n h h g blin p h h rinh trj gia v6n cGa s h phhm, h h g h6a, djch vy ban ra trong kjJ.

19. Chi phi tiii chinh

Chc k h o h chi phi duqc ghi nhan v b chi phi tAi chinh ghm: - Chi phi ho& chc k h o h 18 lien quan d&n c k hoat dong dhu tu tZli chinh; - Chi phi M vay v6n; - Chi phi 16 chuybn nhuiyng c h h g k h o h nghn ban, chi phi giao djch &I c h h g kk&; - Dp pMng gikm gi4 c h h g k h o h kinh doanh, dq phbng t&n thht d&u tu yslo dm vi W, k h o b 18

phdt sinh khi birn ngopi te, 18 t$ gi i hbi doli ... Ciic k h o h trBn duqc ghi nh$n the0 t6ng s6 phiit sinh trong kf, kMng bh trir viri doanh thu hoqt dong tAi chinh.

26. ~ h u a thu nhgp doanh nghigp

a) Thi sh thu& thu nhap ho%n Ipi vh ~ h u & thu nhgp ho%n Iqi phhi t r i Thi sin thud thu nhgp h o b Igi duqc xac djnh d p tr6n tdng chBnh lQch $m thiri duqc khhu trir va gi4 trj duqc kh$u trir chuykn sang n h sau c i a chc k h o h 19 tinh thu& vh LN d5i thud chua sir dpng. Thud thu nhap ho%n lqi phhi tra duqc xic djnh dga trbn chc kholin chBnh lgch $m thbi Cflrqc khiu trir.

TBi s h thu& TNDN hoan lgi vh ~ h u d thu nh4p h o b lqi phhi tr5 duqc x b d]nh thw thd suit thd TNDN hien h h h , d m tr6n cQ mirc thuk suht vh luat thu& c6 hi@ 1~ vrbo nghy kbt lhuc kjJ kd torin.

b) Chi phi thuh TNDN hi& hinh va Chi phi thu& TNDN hogn igi

Chi phi thu& TNDN hien hhnh duqc xAc d b h trdn cu sb thu nh@ chju thuk trong n h v i thu& suit thud TNDN trong n h hien h h h .

Chi phi thu& TNDN h o h h i duqc xtk djnh tr&n ca s5 sb chenh I&h tgm thiri duqc khhu trir, sb 1

chCnh lgch $m thiri chju thub vb thu6 suht thu& TNDN.

Khang bh tru chi phi thud TNDN hi€n h h h vlri chi phi thui TNDN ho5n Ipi.

21. Chc bln lien quan

Chc bbbn duqc coi la lien quan nku bbn d6 c6 khi ngng kidm soat ho$c c6 tlnh h u h g d h g kk dhi viri Mn kia trong vi$c ra quykt djnh v& chc chinh Ach thi chinh vir h q t dong. CAc bBn filibn quan cQa C6ng ty bao g8m:

CGNG TY CP C I I ~ '1'40 B ~ M NAI DU'ONG , S$ 37 Dgi 10 H& Chl Minh, TP.H&i Duung, H&i Duang

I I

BEio d o tAi chinh gi- ni?n dQ K3 k& tohn tir ng&y 0 110 If201 5 &n ngtiy 30/06/20 15

m' .., 1

. ? > . - ' 1'

: :n I

..'f .. , I

1; ;n . '34

:: !\. . . R 7. . _- -3. .,. -

' 9 -..

. . ;in j

; . i j j , -7 -,q .,.. il

- 1

I .$( --i -in ,

' -71

. .... .;:?I

r :

- .

.;in . .

.;:ti ,' ': ' . i : :n '!

' . . :n .:;I,: 8 I

- - CBc doanh nghiep tryc tihp hay giln ti&p qua m@t ho#c nhi&u trung gian, cb quyhn ki&m soit

CBng ty hogc ch ju sy ki&m s d t c6a CBng ty, how cbng chung sy ki8m solt viri CBng ty, bao ghm cB cBng ty me, c6ng ty con va c6ng ty liCn k&t;

- Chc ch n h h trqc ti&p hoac giin tiep nkm quy&n bi&u quy&t clia CBng ty mB c6 h h huung dlng k6 d6i v&i C6ng ty, nhung nhEin sy q d n Ijr chb ch8t c6a C6ng ty, n h h g thiinh vi6n m@t hi&t ttong gia dlnh c6a c6c cB n h h nay;

- Chc ddoanh nghiep do c&c cB n h h nnBu tr6n nhm tryc ti&p ho#c g i h tisp ph$n quan WQng quy&n bieu quy&t hoac cb h h hubng ding k& t6i doanh nghitp. Trong viec xern xkt t h g m6i quan he cua c b b4n liCn quan, & chh 9 t6i b h chit c6a mhi quan hQ chu khbng chi hinh thlic phlp lj c6a cac quan he d6.

22. T h h g tin so s inh

-: - f? $j t

; , \ I -

- Ngay 22 t h h g 12 ngm 2014, Bij tai chinh d3 ban hdnh ThGng tu s6 200/2014/?T/BTC hulrng din ~ h & do k& toh domh nghiQp ban h h h the0 ~ u y & t djnh s8 15/2006/QD-BTC ngay 20/03/2006 c6a BQ tai chlnh vB ThBng tu sh 244R009l7T-BTC ngAy 3 1/12/2009 c6a B4 tai chinh. ThBng tu 200 Bp d y ng cho n h tAi ch hinh bit dku h@c sau nghy 0 1 101 /20 15.

- Cbng ty d% i p dyng cAc h u h g din clia th6ng tu 200 k& tir ngay 0 1/01/20 15. D& th6ng tin tr8n bib c b tai chinh cb th& so s h h Buqc, cbng ty dB trinh biiy Iqi ho@ p h b I@ l@ s6 nQi dung Xr4a Bib c b tAi chinh chng @ n&m 2014 nhu sau:

i I I

I I

;

:

,

,

a

, - :\

,+t ! ' "1 ;;r; . , -{ ! 9, :,j; . .n ;:j/. -, i' $1 :. -',: ;i;n :;I . :: : ;i .' . I ' $,g 1 ? ti . .:I

1 .14iR - :T '-:i, if, '-

Gin N

- - - - - A - -- -:r-.., ,8r-*.'-L ..a, t. . + + . -.- . - 1 ' - 2 - * . '. . * m .. .- - +' .- .- I . . . a r C - .LA:- * - , _ #@@ ,3 3 3 --3 ;3 ,= 3 3 - -3'--3 -:* - a - r r = ) - z m . L - + . 3 fz

-- - - > , - -- - - ----- ------ -_ -- ___ - - - -- --- ---- - - v G$NG TY cb PI&\ CH$ T ~ O BOM HAI DU'WG BBo d o tGi chinh g i h ni6n dij

~ h o kjl k6 t o h tir 01/01 d& 30/06/2015 -3 Dja S& 37 - - Dgi 16 - H& Chi Minh - TP.Hhi Duang - mi D ~ m g

3

Mot s6 chi tieu dii duqc p h h loqi lqi cho phh hqp v6i Thdng tu 200R0 141IT-BTC ngky 2222//2014 cba Be TBi chinh h u h g d&n ~ h k do kd toiin doanh nghitp %& so s h h vai sb lieu kjl nAy:

S& lieu theo B&o c60 thi chinh cho n4im t A i chinh k6t thdc ngsly 31/1212014

Sb trubc bi&u Khosn mgc

s6 chinh I - M n g can d6i kg to in

130 Cric khohn phHi thu ng&n h+n 52.698.861.739 135 Cac k h o h ph&i thu kh6c 249.791.880 136 150 TPi d n ngkn h ~ n khic 655.625.447 15 8 TAi s h ngkn hm khhc 2.5 17.874.4 10

II - ~ 6 n ch3 sb h b 410 # ~ 6 n c h 6 s & h f i u 58.997.238.755 4 17 Quy diu tu phht tri&n 12.1 05.505.854 4 18 Quy d u ph6ng tiii chinh 650.000.000

~6 lieu bi&u chinh theo Th6ng tu 200/2014/TT-BTC

S6 sau ditu MS sh Khoin mgc chinh

I - Blng ckn dbi k6 toAn 130 C i c kholn ph l i thu ng&n hgn 55.216.736.149 135 Phii thu v& cho vay n g h h@n 136 Chc k h o h phfii thu khkc 2.767.666.290 150 Tii sPn ngin hgn khhc - 158

11 - ~ d n chii s& hiiu 410 v6n chli sb h h 4 17 Ch6nh I$ch tj. gi6 h6i dohi 4 18 Quy dhu tu ph6t tri&n

' C ~ N G TY ~6 PIIAN CII$ T ~ O BO'M HAI DZI(MG B4o c4o tsi chinh g i h ni&n d8

i Dja chi: s6 37 - Dgi I0 HA Chi Minh - TP.MIi Dumg - Hii Dumg Cho kj.~ kb tohn tir 0 110 1 dkn 30/06/20 15

( v. TI!~NC TIN 156 SUNG ClIO CAC K I I U ~ N MUC TR&N BANG CAN D ~ I TQAN

sb eubi ky VND VND

196.686.393 9 1.689.325 ~ i k n m8t ~ i b n gli.i ngln h h g kh6ng k3 hgtn ~ i d n dang chuy6n

I Cbc khohn tuong duong ti6n

I a

I(*) - ~6 du t d ng4y 30 thdng 06 ndm 2015 bao g6m cdc khodn fidn gki cd h j h p ~ I thhg duqc gki tqi Ngrin hring Thwng m ~ i cBphdn C6ng thuong Vitt Nam - Chi nhrinh kIhi D m g vii I&i sudt tic 4W& d& 5Wnlfm. Trong dd, s6 tidn grii sh VB0081356 cd kj kn 01 thrtng vb.i girt tri 600.000.000 VND gGi ng@ 07/04/2015 da" duy~c

&ng liun tiu' scin thb chdp cho kholin bho la"& tpi ngdn h&ng TMCP Cdng t h n g W - CN Hrii W n g . 1, i . t . PIU~I 1 - 1 1 ~ NCAN K I ~ ~ C I I HANG ' I' a. PhHi thu khhch hhng ngdn hgn

I ' - Cdng ty TNHH XD Bho Sun - Cbng ty TNHH MTV KTCTTL HBi Dumg - Cdng ty TNHH 1 TV Khe Sim - Quhng Ninh - Ban quhn 19 DA chi $0, nrlng tip trqn bum Hung ~ i € n - Sumitomo NACCO Materials Handling (Viet nam)., Ltd - C6ng ty TNHH HoA 13inh - C6ng ty XAy lbp 559 (TNHI-I) - B ~ C Ninh

i - Cdng ty TNHH Xfiy ddyng & XNK San Thng - Vinh Phljc - Ciic khohn phii thu khhch hang khhc

cons

t

sh cudi k j VND

36.133.473.635 3.614.548.232 2.890.175.000 1.169.547.900 1.566.898.000 1.188.99 1.680 2.343.000.300 1.65 1 S33.000 2.050.274.700

in t ic - i t .

~6 dPu nam VND

45.230.077.509 6.325.184.232 : n

I n t i - ' .

n . g

1-1 1 3 . CAC KIIOAN PIIAI TIIU KIIAC sb cudi k j ~ ,

I,

1

8 1 1

1 1

~6 dhu nim , .

. s f /

. ! I

.Ip :#: - -

- ;.j fl :ti -

G I trj Dp- phbng VNI) VND

! I , : " ;ti " , ' 7 1

GiB trj Dg phbng VND VND

1 a. ~ ~ k n hgn - Du n a b&o hhidm x% hoi - Du n p b h hikm y t6 - Du n p biio hidm thht nghigp - Du nq Qm ling - Phiii thu v6 ngubi Izto dong - Kjr C U ~ , ~ I J Y - Phiti thu k h k

C4ng

ck thuy6t minh k&m theo la mot b0 ph6n hqp thinh Baa cho t8i chlnh 21

i TY ~6 PIIAN CII& Tho UOM HAI DUmC BBo ciio titi chlnh giih nien Bfj Dia chi: ~6 37 - D$ IQ ~b Chi Minh - TP.HBi D m g - HBi D u a g Cho kk tohn ttir 01/01 d&n 30/06/2015

' 1- - BQL DA ciii tqo, nsng tip trqm

i barn Hung ~ i & n - BQL DA chi Qo, n h g chp tqm bum Hung ~ i & n

I - Chc ddSi tuqng k h b

.I C00g

~ . N C ) X ~ I ~8 cuBi kf ~b a h niim

Ci4 g.&c Gih tri c6 th8

Cis g6c Chi trj c6 thi".

s . IIANC T(IN KHO

[ S

- Nguyen lieu, v$t lieu - CBng cy dung cy - Chi phi siin xubt kinh doanh dir dang

- T h h h p h h - HBng h6a

. , - Hang gSri di bhn C@ng

I

I

:b .= it'

,I fl J I -

'1' , I

in

s8 cudi kjr

GiB trj DT phbng

tho hbi (*) - thu hbi (*)

1 - VND VND VND YND

- ~ h n g gi8 tri chc k h o b phhi thu q u 8 han thanh taiin hoac chua qua han nhung kh6 c6 khh n h g thu

14.027.747.132 12.381.005.682

h8i; I Chi ti&

.I CBng ty xAy lip thup Iqi B ~ C 1 Giang 648.005.000

- Cgng ty x$y dyng d& kt! thuq Iqi Hung yen

549.824.800

- CGng ty CP ca dien tthuf Iqi 18 998.736.450

~6 dhu ngm

GiB trj DY ~hbnf!

VND VND 22.1 11.333.893 1.104.713.189

. I . r 9 ,

- , : g n F T N H H Hba Binh - Ninb 2.005.7 15.300

Binh

, - Cbng ty 1TV KTCTTL tinh 768,000~000 Hung Yen

- Cdng ty Cu dien x8y dyng - CN ~ d n g ci3ng ty Cu dien x$y ddyng - 1.510.000.000 - . Cdng ty CP Qi HH Dwung

- BQL DA chi 40, ndng c& trqm I bum Dan Nhi6m

VND VND 23.794.751.1 12 1.288.674.8 14

i;n 5-

I d - 8 - '

i/ +rl 4f

CL thuy&t minh kern theo Iil mot bo phan hqp t h h h Biio cb tiii chinh 22

; ; I . .

i c 6 k ~ TV cd PAAN CII& T ~ O BUM HAI DUUNC BPo c8o thi chinh g i h nien Dja chi: sd 37 - Dgi 16 HB Chi Minh - TP.HSLi h u n g - HBi Duang Cho I@ kk6 toh tir 01/01 dhn 301O6J2015

. TAI SAN ub D A N ~ DAI I I ~ N a. XPy dpng co' bln d& dang

- ~ u h n ~ phun sun xuung CKLR - ~ u & n h6t byi thb vh x~ If bpi th8 cila nh8 m8i chnh X.Ca khf - He thhng thir barn CKLR mai nilm 20 14 - Lb nhiet luyen mbi sd 3 cua XutJng DDdc - Mu rang x u h g c a khi CS2 - Xuung Dlic nbi dii (nhA lam qtch v@t dhc) - Xe 6 t8 8 ch8 TOYOTA - CN HCM BKS 61L-8148 - Lgm n&n bZii dh phbi X.Ca khi vB P . K ~ h-h - 6u&ng phun sm hllng Sumi x u h g D k - He thbng dign X.Ca khl mu @ng - SAn && mgu g% xtr&ng D6c - MBy tien dirng CNC Mori Seiki SL-6 - Mdy tien CW6 (Dai tu phfrn bang mhy cG)

tong

s6 du cubi kj

s6 du cubi kf

17ai ng$ cudi irg

~6 cuBi kp ~6 a h niim VND VND

Dan vi tinh: VND

Nhfi cika vbt M4y m6e thi6t Phwomg ti@n ~ h i b t b[ DC kien tnic bi v)n t%i quhn 1 j C b g

= Nguy&n gifi tAi dm d djnh cudi n i b d8 khhu hao hbt nhung d n cbn s~ d u g : 3 1.606.394.690.

CCBc thuy&t minh k&m theo 18 mot bo phfln hqp thhh Bbo c b tAi chinh 13

f -:!

, C ~ N G TY ~6 PHAN C I I ~ T ~ O BCIM HAI D U . ~ C BBo d o tAi chfnh giib nitin d(IC, 5 37 - Dgi 10 ~ i ) Chi Minh - TP.HBi Duong - H&j D u m g Cho kj k& tohn t& 01/01 ddn 30/06/20 15

s . *CAI S ~ N cb D ~ N I I vd I I ~ N I I

i phi shn xuht kinh doanh

sb d w cul i L+ PO g8m:

- Chi phl trh trubc v& thus ho@t d4ng TSCD - Cbng ~ I J , dyng cy ch& phAn bg - Chi phi b&o hi&m xe

cat thuy& minh ktm theo 18 mqt l@ ph$n hqp thhh B b c&o thi chlnh 24

VND 340.463.855

Khoiin mylc

NguyEn $5 TSCO

~6 du d$u n&n (*) Sd trtng trong kjl

- Mua frong /j

s6 g i h trong ki

- Gi&m Wlclc

Sh du cugi kp

G11 tri hao m8n lily kd

S3 du d%u n t h

a tang trong kJi

- hao trong kj

- K h h hao tdi sun h i d . W t l i & d n K H e N

g i h wang kjl

- O & W

~6 du cubi n k

CiB tri cbn l@i

T@i nghy dhu nth

Tgi nghy cuhi kjl

- VND

369.634.506

VND 310.705.774

~ u d n sir dyng dit

453.43 1.700

453.431.700

453.43 1.700

453.43 1.700

Sg a h nam VND

340.463.855

Chi phi dEn bil GPMB CoB RI? 2

2.585.257.553 -

2.585.257.553

1.158.901.191

8 1.506.082

81.506.082

1.240.407.273

1.426.356.362

1.344.850.280

~ h h n m&m may tlnh

5.97 1.200.000

5.971.200.000

5.97 1.20Q.000

89.358.055

89.358.055

89.358.055

5.881.84 1.945

YY..

Thi sHn v6 hlnk khBe

-

1 6 .. I.... . . ." CQng

3.038.689.353

5.97 1.200.000

5.971.200.000

9.009.889.253

1.158.901.191

170.864.137

81.506.082

89.358.055

1.329.365.328

1.879.788.062

7.680.123.925

u C ~ N G TY ~6 PHAN C I I ~ TqO BOlM I I ~ DLfONG 640 c i o tAi chinh g i b nien UQ Dja chi: sb 37 - Dai 10 ~b Chi Minh - TP.Hhi Duang - HBi Ducmg Cho kp k6 t o h ti.r 0 11'0 1 den 30/06/20 15

b. DPi hqn

C

l'pi nghy 0hu Icjl T2ng trong n2m ~ & t chuy&n vho chi phi sln xubt kinh doanh Tgi nghy cul i k) - Trong dd chi tikt s6 dw cuhi kj. bao g8m:

- CGng cy, dyng cy ch& phdn bd - Chi phi td tnrfrc dhi hgn khkc

&

10 . VAY VA NQ' T I I U ~ TAI C I I ~ NW a. Vay ngen hqn @Iry lyc I - rrang 38) - Chi ti&t vay nghn hgn

VND VND 637.724.932 1.001.692.285

VND VND 966.070.653 637.724.932

s6 culi kjl VND VND

+ Ngdn h h g TMCP Cdng t h m g Viet Nurn - CN Hrii Duung (I) 27.318.658.339 29.050.925.533 + Ngdn h g TMCP @6c t& Vi$t Nam - CN Hdi Dumg (2) + ~ d n ~ CGng ty ~ i f ~ h d n ~hi&t bj dien Vi$t Nam (3)

- + CGng ry cdPh& ch& tgo Di@n ccr Hcf NGi (4) + Ngbn h&g CTBC - CN ~d Chi Minh (5) + Ngdn h h g TNHH MTV Shinhan ViP Nam - CN Ha Noi (6) + Vay c6 nhdn (7)

C

ThGng tin b6 sung cho chc khosn vay ngkn hqn (1) - Hqp a h g tin dyng sd 034063.01-HDTDHMMHCT340-CT nghy 20/01/2015. v&i cAc diku khoan chi ti&t sau:

+ Hgn mbc tin dpng: 200 t$ dbng; - + Myc dich vay: ~8 sung vdn luu dijng phyc vy hoat dong d n xuAt kinh doanh;

+ Thbi h w cba h q dBng: Theo tirng giky nhfin nq nh~rng khbng qul 6 thhg;

- + Liii suht cho vay: Theo tirng gifiy nhan nq, tgi thbi didm 30/06/2015 18 5,5Wn2m; + CAc hhinh thirc bio dhm ti& vay: ~ h h chfip thi sAn g8m toSn bij nhh xuhg , mby m6c thiht bi, t8i shn tnkhac gin li&n

v6.i ~ u y & n sir dung &t s6 (3499514 do UBND tinh Hhi Hung cbp ngAy 22/04/1996; ToAn bij nhA xuimg, m8y m6c - thikt bi, i, ss8n ghn li$n vCri ~ u y & n sir dung dht ss6 AL569038 do UBND tinh HHi Dtrong chp ngAy 30/05/2008.

(2) - HQP dBng tin dung s8 276/2014/HM/KD ngay 17/09/2014, v&i cAc di&u khoh chi tikt sau:

- t Hqn mirc tin dyng: 30 tjl dbng; + Myc dich vay: ~d sung v6n Iuu Udag phyc vy hogt dong s h xuht kinh doah;

+ Thbi hqn cia hqp d8ng: Theo timg gi$y nh& nq nhung kh6ng qua 6 t h b g ; - + Mi suit cho vay: Theo 1Bi suit thh ndi, tqi thbi d i h 30/06/20 15 18 5 ,4%/nh ; + CBc hlnh thbc b&o darn ti&n vay: T o h b0 Mng tan kho l u h chuy&n gbm nguyen vat lieu, thiinh ph&m, h b g h6a,

h h g dgi ly tqi chi nh8nh; t o h bij cfic kholn phAi thu theo clc hgp dhng kinh t& dwgc kf k&t gifia b6n vay vh ddi t8c 3

khlc ma bgn vay 18 nguM thy huhg ,

Clc thuy&t minh kern theo 18 mot b? ph$n hgp thhnh Bh c$o tiii chinh 25

/ &RG TY cC) PIIAN ~ l l d TeO BGM ll Al DU'ONG BBo cBo thi chinh g i h ni2n IfQ Dja chi: ~6 37 - Dgi I4 HA Chf Minh - TP.Hai D m g - Hai Duang Cho kp kk t a h tir 01/01 &n 30/06/2015

(3) - I-Igp dbng vay v6n s6 01/20 12/11DVV/TBDVN-CTB ngily 01/06/2012, v6i chc di&u khoiin chi ti& tau:

+ Han muc tin dyng: 10 i$ clang; + Myc dich vay: I38 sung v6n luu dong; + Thbi hqn ctia hqp ding: Tir nghy 01/06/2012 dkn 3 1/05/2013, duqc Mo dili b6i cdSC php lyc bb sung;

+ LEi suht cho vay: Lgi suht .ti thQi di&m 30/06/20 15 18 6Wn2m; + Chc hlnh thirc biio dAm tihn vay: Tin chip.

(4) - I-IQP dhng vay vbn s6 01/2013/MDVV/DC-BHD ng$05/02/2013, v6i ciic di&u khoiin chi ti&t m: + Flgn mirc tin dyng: 10 tj dbng;

+ Mpc dich vay: ~b sung v6n Iuu dong; + Thbi h q ~ ctia hqp dbng: ~ 6 n khi b&n cho vay c6 nhu chu sk dung (th6ng blo fit v6n cho vay bing v8n b h trubc

10 nghy l h vib); + LBi suht cho vay: U i suit Qi thbi di&m 30/06/2015 lh 60/d&iq t Chc hlnh thirc bit0 iom ti&n vay: Tin chdp.,

!, (5) - Th6a t h u b tiii chfnh thuung mai chung, v6i chc diku khoiin chi tiht sau: I + Hgn mirc tin dyng: 1.000.000 USD;

' + Mdyc dich vay: l3d sung v6n luu dong phuc vvy s h xu& kinh doanh; ' + Thbi h v cua hqp d&ng: Theo thng gihy nh& na nhung khdng quti 6 thhng;

+ Mi s u b cho vay: Theo tirng gi&y nh$n nq, $i thbi di&m 30/06/2015 la 5,4%/nitrn; + C b hlnh thirc btto ddsm t i b vay: Tin chip th6ng qua cam kkt bib 1Zhh cGa ~ 6 a g Cdng ty ~6 phdn Thiht bi dien

Viet Nam.

(6) - Hqp dbng tln dung s6 130-000-285598 ngily 26/06/2015 v6i c lc di&u k h o k chi tikt sau:

+ Hpn mSrc tin dyng: 6.400.000.000 dhng;

I' + Myc dich vay: E46 sung v6a Iuu dong, phlt hilnh thu Mo 18nh, phht hhnh thu tin dyng, thanh toPn thtr tin dung;

+ Thtri hpn ctia h q d8ng: 6 thing; 1

I + LBi suit cho vay: LB lEIi suit MFC 3 thbng cang biCn 66 vil sl! dugc Ngfin h h g th8ng b h vil tip ddyng viio ngAy rut

van vay. Trong 86 MFC 3 thhng lii chi phi van thi tnrbng thbi h$n 3 thhng dugc ib dlnh Mi N g h hilng. Tqi thbi di&m 30/6/20 15 MFC bing 5 , 6 W n b .

/ . + Clc hlnh thirc b8o dim di&n vay: Tin chip.

(7) - Bao gbm c8c hqp dbng, thda thu@ vay chn bo c8ng nhfrn vi&n trong C6ng ty theo chucmg trinh ha trq, chia sd

gi@a ngubi lao dong vil daanh nghiep n h huy dong v6n luu dong vbi thbi gian du&i 12 thhng v8 IBi suit clc k3 hqn . dugc tlnh bAng I.%i sugt huy @ng trung binh c6a c8c ng$n hang thvmg mgi c8 phhn c$ng them 2%.

G c thuy& minh k8m theo 1 mot bO phan hqp thiinh Bb cb tAi chinh

~ N G TY cb PHAN CH$ TbO BClM HAI D W N G Mo d o #i chiah @&a nSn dt ' .-. ,

hi: ~6 37 - Dqti 14 HA Chi Minh - TP.Hki Duang - Hhi Dumg - . .7-- -

~holjtk6to~nt&01/01 d&n30#06/2015~ . 'L 1.. - - .- ' -, . _r-L

cudi VND

49.005.738.549

~ b i i M n@ bhn u c l c ben il~. quan hi quan he 33.779.328.234

Cimg C6ng ty 33.779.328.234 . COng - I : ' 33.779.328.234

a- d

bli; 'THU~ V A ~ J C KHOAN PHAI NQP NHA NU& ~6 phHi nap

trong k$ VND

715.400.049

Sg da thpc ~6 dw cvdi ky nbp trong kf

VND VND

i I.

i' a. Phtii nQp . ! ;: ,-IT v= s8 a h ky

, 1 - - VND '

' ' '-w gih tri gia tang L: . 106.813.152

I - J . . i Trong d6: , + T ~ G T G T W C N X C M 55.943.359

\ a / + ~ ? ~ G Z ' G T ~ @ C N H ~ N ~ . ~ ~ 50.869.793 ' - mud thu mp do& n@& 507.271.089

- n u & thu wp ca IIMI 70.907.297 - ~ h u C nhil dk VA ti& t h u ~ dbt

. 1? -- !., :

I ' I - - .

f r

11 Qu$~ t h d cim C%qg&~& chju sv k%n tm c h ca quan huh. Do vi$c hp d m la vrl cslc qui d&lh v& thd dbi ~ v b i ~ ~ o ~ ~ d ~ c h ~ c n h w c 6 ~ & & ~ g i a i t h i c h t h e a n h i & l ~ c h k h b n h ~ s b ~ d & p r m n h b i l y ~ ~ 6 o , -.$ i; & tgli chinh e6 tld bi hay d68i the^ quy& djnh c b CQ quan thu6. ! ' - iBI

113 . CHI PHI PHAI TRA 7 ; , T 7 - v ' : ' : , . a'- i

- Chi phi lgi vay phHi td

I $.-

VND VND ' v 3.166.486.450 3.332.924.125 J

-,. k'(7 - -My 14 kh& phi bln quyh ghn l i b hpp dbng m u dily chuy&n s8n xu& van AVK c h hlng AVK f h n Mpeh. ,- j : [ ' r : Tuy nhi&n, do d@ &uydn kh%ng hogit dQng d6ng theo Edng nghF quy dinh tmog hqp &g n&o c8ng ty dang dikm I :->u

:-:S phh d& gism m5.c phki g.Ei phi bh quy& nily. I . q; - , I L

CAc tkuyht minh k h them lrl mot W p& hpp hqp B b & ckinh 27

C

C ~ N G TY CO PAAN C I I ~ T ~ O BOM IIAI DU'G(NG BRo cio t8i c b i ~ h gifa nien 196 Dja chi: ~6 37 - D@i la ~b Chi Minh - TP.HIi Dumg - HBi Duang Cho ky k6 to611 tir 01/01 dbn 30106120 15

a. ~ g g i n hqn - Kinh phI c6ng dohn

r- - BBo hiem xB hoi - Nhftn kf cugc, ky quy nghn hqn - Phai tm, phhi ni)p khhc - - Phiti tr8 c6 tirc cho cb 86ng

m

15 . DOANII TIIU CIIUA TIIIj% III&N ------------

r ) a. Dhi hgn - Gih trj cho thus cira h h g tri tnrdc - Gih tri h6a dun xu& trudc c6ng trinh tqm bum ~ i & n Sm

- a. ~ ~ i h h@n - Dy phbng bio hknh &n phhn hing h6a

Sa cudi kjr SS irAu nrim VND VND

326.835.679 334.359.926 7 1.369.400 70.643.5 10 71.994.426 65.600.000 65.600.000

1 17.87 1.853 194.516.416 3.600.000

SS ,hi ICY s8 dhu niim VND - - - - - - - - - - VND

- 2,882.067.908

63.636.363 2.818.43 1.515

SS euSi k j ~4 tlhu nfim VND VNU

CBc thuyht minh k&m theo l i mot bo ph#n hgp thhnh Bho d o tiii chinh 28

!yqd uljy* wq3 Wlru 97 (u$rld 93 000'00SE :PI IW qnSs V W 1grl'J kk?su FUd 83 ZUBl W %Ll) fr IOZ 391 83 BJ5 !W

Icl q q q n$w uaq 8wnv 6nb Wr wrFd w b@ SW.L r$V I!@ &b *PI

@!@~~~~*nrpw~~@rfum

4 ,df@!F . + .- , Ski ' $ I J , i Y 2L'll.

-Td \ :I' * 1. I

i I :?, @ CONG n CE, r m c d ~ 4 0 BOM D & ~ G / B ~ O c40 tiii chins gih nien do ~ Dia chi: S6 37 - D@i 10 HB CM Minh - TP.W Duang - H&i D u q (=ho k$ k6 t& tir 01/01 ct$n 30#6/2015

, -

b. Chi d t vSn dbu tu c6a chi sb h@u ~6 cu6i k$ VND

a C4c giao d m v& v6n vbi cbc chi $9' 8th v& pbJln ph6i c6 tyc, chia 1qi nh@a

6 thbng &u 6 thbng dhu 1 nim2015 I

nPm 2014 I VND VND

- vh dhu tu &a ch4 s& hitu + vdn gdp ddu ndtm

+ Y ~ T Z gdp t h g trwg k'l) + vgn g5p gicfm trow @ + vdn gdp d i h$

- ~8 Wc, lgi uhu@ chia

+ ch tzi.c, I q i nh@ chia t&n I@ &@R k$ tm&c

st3 hqng 08 phi& &g phtit himb

~4 l u w cb phi& d b h ra c6ng c h h g

+ cCJ ph& phB thdng

SS hrpng: c8 phi& chrqc mua hi (08 phibu -9) + ~ b p h i h ~ h s thdreg

SB lupg c8 phi& Bang luu himb + ch phi& phh tksPtg

Wnh g iA 08 phih dmg luu hanh (VND)

Qug bau tu phat d n Trong'id: @ w & ~ n r * t r i d n & d

@.@ @ ph&g thi ch fnh C- CQng

f -.A a

I...

Cik t h y & minh k&n the0 18 mot b(3 phQn hqp thAnh B b e8o thi chhh -5 30

I I C ~ N G TY ~6 P H ~ Cl lk T h O B(7M HAI DUmWC Bho cho thi chfnh giila ni6n do Dia chi: S& 37 - Dgi I4 HA Chi Minh - TP.Mai D m g - HBi Duang Cho kjr k& toan tir 01/01 d&n 30/06/20 15 !

SS cudi k$

I ~ ~ u & n kinh phi cbn lai d$u ky I ~ g u b kinh dvqc ckp trong $ I Wlisq nghiQp

I ~ g j u b n kinh phi cbn Iqi cu&i kjr

VND VND

] Theo quykt dinh 9069dQD-BTC ngAy 03 t h b g 12 n&m 2013, Cdng ty ~8 p h h ~ h & tgo Born HAi Duung duqc BO

I Cdng thucmg giao nhiem vy thyc hien dg tin "Nghien cfiu thikt kb, h& hi&n d8y chuykn cdng ngM, chb fa0 born

1 d#c thh vA barn cdng suit 16n phuc VIJ nhu du trong nu&c vA xuht khdu" v&i h g mri.c kinh phi IA 93.185 trieu d8ng

/ vA thbi gim t h a hien 18 48 thhg .

~6 d8u n im

1 a. Ngoqi tf chc logi

/ - d n g dd la My WSD)

VNI) VND

5.862,5 1 1.224,5 1 I 1 - Dhng B b g Anh (GBP)

- ~ d n g Krone Dan Mgch (DKK) 1.923,75 1.923,75

1 VI. T H ~ N G TIN BC) SUNG CIIO CAC KIIOAN MUC T R ~ N H BAY TRONG BAO CAO K ~ T QUA KINH DOANH 6 thhng 6fiu 6 thslng dku

ngm 2015 nilm 2014 VND VND

108.566.629.185 104.23 1.2 17.374 29.675.845.959 10.496.770.0 10

6.859.134.473 2.840.263.798

- Doanh thu b h thAnh ph4m - Doanh thu thuh v& bsn h b g h6a - Domh thu cung chp djch vy

M& quan h@ CBng ty me

CIjng Cang ty me

I Ilornh thu chc b&n li6n quan: - ~ 8 n ~ cdng ty thidt bj di&n Vier Nam - C6ng ty ~8 p h ~ c h $ ~o Dien ca Ha Nei

2 . CAC KIIOAN CIAM TRU DOANII THU 6 th ing a h

nilm 2015 VND

6 thhng dbu nim 2014

VND

$ . DOAN11 TllU TIIUAN BAN IIANC VA CUNC CAP DlCIl VV 6 thhng dfiu

n im 2015 6 thslng dhu

nilm 2014 VND

103.893.958.447 10.496.770.0 10 2.840.263.798

1 17.230.992.255

VND 108.523.283.185 1: - Doanh thu b$n thiinh p h h

- Doanh rhu thub v& b h hAng h6a - Doanh thu cung chp ddjch vp

CGng

. -

Chc thuy&t minh k&m theo 18 mot b4 phgn hqp thhnh Bho cho tai chinh 3 1

C ~ N G TY CO PIIAN ~ 1 1 % TAO BOM IIAI DU'OIVG Bdo c io thi chinh g i b ni8n do Dja chi: ~6 37 - Dgi I6 1-18 Chi Minh - TP.H&i Duong - Hai Duung Cho ky k& t o h tir 0 1/01 d&n 30/05/20 15

- Gi l vbn cda hang h6a d l bin

I - GiB v6n cfia dich vy d% cung chp

COng

I - LPii ti&n giri, ti&n cho vay COW

4 I 1 - Lgi ti& vay - chi& khiu thanh toln, 1% mua h k g trh cham - LB chCnh lfch tjl g i l - Chi phi 1% ky quQ Dqi 19

i COW

6 thhg dhu 6 thhng dhu n im 2015 n8m 2014

VND VND 79.567.944.840 76.235.201.742 30.256.786.246 10.570.8%.177

1.4 16.436.364 709.556.437

6 thdng d iu ngm 2015

VND 121.587.478 121587.478

6 thing d i u nHm 2014

VND

6 tbdng di(u 6 thdng dhu v*w---*28f4

VND VND

- Chi phi nguyen lieu, v@t lieu - Chi phi n u n cBng - Chi phi khhu hao thi sdn cc6 dinh - T ~ U & phi, 19 phi - Chi phi trich lap d\r phbng phii thu kh6 dbi - Chi phi bho hAnh - Chi phi d i ~ h vy mua ngodi

- - -Ch iph ihhcb&gt i&n Cf n l

- Chi phi n h h d n g - Chi phi Mo hhnh

, . - Chi phi djch vy mua ngofii - Chi phi khhc bing ti&n

P C?ng i ' P .

CBc khosin gism trir - Hob nh& dy phbng bho hhnh shn B h h , hAng hba

~ b n g cong

6 thing dhu nHm 2015

VND VND 45.762.266.10 1 58.627.748.600

6 thhng d i u nPm 201 5

W D 922.657.800 438.259.474

4.758.210.095 4.697.7 12.9 18

6 thing dhu n3m 2014

VND 7 11.032.500

3.294.564.150 2.215.785.616 6,576,734,907

- CCIc thuy&t minh kbm the0 lA mQt bo phan hqp thhnh Blo c b tAi chi& 32

VND 54.670.164

VND . 13.848.593

TY ~6 PHWN CII& TbO MTM IIAI DU'ONG Bho cho thi chink gim nien dQ ( 1 ' chk Sb 37 - El@i lfj ~6 ~ h l ~ i n h - TP.HB~ D U ~ ~ - HA^ ~ u a n ~ i Cho ky k& t o b tir 01/01 d$n 30/06L?0 15

i i

C L kh& diku chinh chi phi thu& TNDN cha d c ngm truck vho chi phi thu& TNDN hien hinh kS, nily hub TNDN phli nop d u n%m ~ h u & TNDN 88 nQp trong kjl Tku6 TNDN phii nQp cudi k j t f h o g dgng kinh doanh chlnh

( 2 ' I

P ' ~ h n ~ thub TNDN phai nQp cudi nilm 1.655.649.518 1.502.051.8 16

r . . j 6 thhng dfcu 6 thhng dku

, ' ' q d m l ~ k WIU N116P DOANII NGlIl@P IIOAN L ~ I a3m 2015 nHm 2014

VND VND Chi phi thue thu nh$p hoan lqi tinh v8o Bfio cfio k& quP kinh daanh

, H o h nh8p thu& thu nh$p h o b lgi phki tr& 103.068.182 'I'6ng - 103.068.182

Lqi nhu@ thudn sau thu& Cbc k h o b di&u chinh: Lqi nhu@n ph6n b6 cho c8 phb thGng (26 ph8 th6ng luu hilnh binh qugn trong UCi ca ban tren c6 phi&u

6 th&ng dhu 6 thhng dhu ~ g m 2015 nPm 2014

' VND VND 5.870.030.108 5.690.879.995

L ,

VII. N I I ~ N G T I I ~ N C TIN KIIAC I

I 1 . C ~ N G C I , J T A I C ~ ~ ~ N ~ I Chc loai c6ng cu tAi chinh c6a CGng ty bao g8m:

s5 cudi kf sh a h ngm Gitl g6c 138 phbng cis g6c DII: phbng

VND VND VND VND f

Thi s4n tAi chinh ~ i & n vB cBBc khosn tuung dumg 22.262.505.536 ti&n

Ph& thu akh hing, phhi thu kh& 38.768.702.8 11 (8.933.434.883) 47.997.743.799 (8.413.485.189)

Nq phAi tr4 t8i chinh

Vay va nq Phii trh ngubi ban, phai trd khhc Chi phi phAi trh

tong

sd cuSi k j ~ i 3 a$, nam VND VND

73.749.366.605 74.347.884.509 46.581 -453.209

Tii san tili Chinh vB nq phai td thi chinh chua duac d h h gib the0 giA tri hqp 13 Mi nghy kht thdc kf k& t d n do Th8ng tu 210/2009/TT-BTC v i chc quy djnh hien hdnh y6u cbu trinh bay BBBo cbo tAi chinh vB thuy&t minh th6ng tin dhi v&i cdng cu t8i chinh nhung kh6ng dua ra hubng d h ttuung dumg cho vi$c dibh gib vil ghi nhbn gih tri hqp 13 cSla cbc tai sAn tAi chinh vil ng phai trh t&i chinh, ngoai trh cbc khob trlch $p dy phbng nq phhi thu kh6 dbi vdi dg phbng gihm g i l d c kho&n dhu ru c h h g khohn d8 dugc n b chi ti& tqi chc ~ h u ~ h t minh lien quan.

Caic thuy&t minh W m theo l i mat bb phan hqp thanh RBo cho t8i chlnh 34

Quiin If rihi ro tAi ehinh Rhi ro t8i chinh cua CGng ty bao gbm rdi ro thj trubng, rhi ro tin dyng vB rdi ro thanh khoin. C6ng ty 13% xgy dyng he

t h h g ki&m soat nhim dim bb sv d n b h g a muc hqp Iy gi8a chi phi nli ro phttt sinh vA chi phi quiln 19 rbi ro. Ran Giiim d8c Cdng ty c6 trhch nhi$m thco d6i quy trlnh quhn 19 nii ro d& d b bb slp. can bing hqp 19 giCta nii ro vh ki&m soht rdi ro.

' ' I a

- I

R i i ro thj trdng Hopt dGng kinh doanh c6a Cang ty s& chb y&u chju nii ro khi c6 slr thay d8i v& gih, f$ gih h6i dohi vA 1iii suht.

1 &NG TY ~6 PHAN ~ l l & T ~ O BOM HAI DWNG Bsio cho t&i ehinh giih niCn ilQ , Dia chi: n W - D@i 10 HA Chi Minh - TP.Hii ovmg - H6i Duang Cho ky kk tohn tir 0110 1 dkn 30/Q6120 1 5

Rrii ro v& gih: CGng ty chju rbi ro v& gih c ia citc cang cy vhn phht sinh tir chc khkholn diu t ~ r c6 phiku n g h hpn vA dAi hpn do tinh

kh6ng chic c h h v& git3 tutrng lai cba c6 dgu tu. Chc khohn dau tu cd phi& dhi hpn dugc n h gi8 vbi myc dich

Riii ro v& tjl g l h8i dohb CGng ty chju rhi ro v& !$ gih do gih trj hqp 19 cSla chc luBng tidn trong h u n g lai cba mot c8ng cy t&i chinh sE bikn bong theo n h k g thay ddi c i a tj gi8 ngo&i te khi chc kholn vay, doanh thu vB chi phi cba CGng ty dugc thyc hi@ b h g don vi t i b te kh4c v&i dBng Vidt Nam.

1 Rtli ro v& IBi sust: j

I Cang ty ch/u rhi ro v& 1%i su$t do gih tri hqp 19 cda chc luBng tikn trong hrang lai cha mot c6ng CIJ tiii chinh sB bi&n dong the0 nhfZng thay ddi cba Ili suht thi t n r h g khi CGng ty c6 phht sinh chc k h o h ti&n giri c6 hoac kh6ng c6 k3

I ' hgn, chc k h o h vay vB nq chiu 16 suit thh n6i. C6ng ty quin 13 nii ro 1% suet bing c k h phftn tlch tlnh hinh canh

i tranh tr&n thi m b n g d& c6 duqc chc 1 l i sudt a5 lqi cho myc dich cba Cdng ty.

Riii ro tin dyng

i Rbi ro tin dyng IA nii ro mii mot b6n tham gia trong mot d n g cu thi chinh hoac hgp dhng khi3ng c6 khi nang thgc

1 hien duqc nghTa vy cda minh din d&n tdn thht vv$ tdi chinh cho Cang ty. CBng ty c6 cfrc nii ro tin dyng tu hopt dong !

I dang sin xudt kinh doanh (chG y&u dbi v&i chc khohn phli thu khhch hAng) vh hogt dong thi chinh (bao gAm t i in g i i ngan hhng, cho yay vh GAG cbng cy t8i chink kl~lc)

I f I 1

i sb cubi by ~ i $ n v& c b kh&n tucmg dumg

I t i h

- VND VND VND VND

Phii thu khhch hiing, phhi thu khhc 38.768.702.81 1

1 ~ i & n vh chc khoin tuong dumg i tikn

Phhi thu khhch h h g , phhi thu k h k 47.997.743.799

Chc thuybt minh k&m the0 II mat bo phtn hqp t hhh BBo cho t8i chinh 3 5

TY cC) PIIAN ~ l l $ TqO BOM HAI DU'CYNG BPo cPo tPi chinh giiia ni&n dij Dja chi: S& 37 - D@i 16 H A Chi Minh - TP.HHi Duang - Hai Duong Cho ky kk t o b tir 01/01 ddn 30106120 1 5

1 1 1, 8 L i ro thanh khoan

R6i ro thanh k h o h 18 nli ro C6ng ty ggp ld16 khiln khi thgc hien c k nghTa vu tAi chlnh do thidu vbn. Rbi ro thanh I

-khohn ciia C6ng ty ch i ybu phPt sinh tir vide cPc f8i siin tiii chinh vd nq phhi t d tii chlnh cb chc thbi didm dho hqn k h L nhau.

, , $hbi hqn thanh t o b cba c k k h o h nnq phhi M titi chlnh dga tr6n dc khohn thanh t& dp ki&n the0 hqp dbng (trsn I w crs6 d h g t i b &a c8c khoan g6c) nhu sau:

Tir 1 nilm tr& VND

S6 cubi k t Vay vvl nq 73.749.366.605 Phai trh nguEri bhn, phhi trh khhc 46.581.453.209 Chi phi phhi trh 3.166.486.450

C?ng 123.497.306.264 @ a h ngm Yay vvl nq 74.347.884.509 Phhi trh ngubi bhn, phhi t d khk 49.340.098.475

! Chiphiphhi td 3.332.924.125

Tren 1 nHm Tren 5 nSm VND VND VND

C6ng ty cho Ang rnirc do rfip trung r i i ro d6i vbi vi@ trd ng 18 c6 thk ki&m soit duqc. C6ng ty c6 khh n h g thanh toPn cPc khoin nu d6n h w tir dbng tikn tir hogt dong kinh doanh vA ti& thu t t ~ c8c thi sh tdi chinh bho hqn.

N I I ~ ~ N G sIJ' KI$N PIIAT SINII SAU NGAY K$T TIIUC K? KI? TOAN Khang c6 su kien trpng y&u nvlo xhy ra sau ngiiy kbt th6c ky k& t d n dbi h6i phii dvqc di&u chinh hay c6ng bb tr6n Bho cho tAi chlnh nay.

-- C l c thuybt minh kkm t h e ~ Is mot bfj p h b hqp thhnh Bho d o thi chinh

36

TY ~6 PIIAN C I I ~ TqO B<rM IIAI DU'CO~G BSo cho thi chiah g i h nSn tlQ q a hi: S& 37 - D@i 10 HB Chi Minh - TP.HAi Duung - HAi Ducmg

- -- - - . .- -- - - Cho ky k& t o h lir 0 110 1 din 30/06/20 1 $ . - - - - - - - - .- __---_--..-____I_

Brin lrdng kdn, tlicinlr plrdm vri

cuna cdo dich vu

CSng YND

i . BAO CAO B~ PllbN .n i Blo rho b(3 phen theo khu vy.e dia If (Phgn loqi hoqt dgng trong nwbc vh ngohi nubc)

.-; 1 CGng ty chi h o g dong trong khu vwc dia 19 Viet N a ~ n

.:[ Bdo cho bij ph@n the0 ltnh vw kinh d a a ~ h C k ba phbn kinh doanh chinh cita CBng ty nhu sau:

.<( -.n - 1

Doanh thu thuhn ra Mn ngohi

Doanh thu thuhn giiia chc ba phgn ' 1 f i n g doanh lhu lhuhn I

Chi phi bQ phgn !n ~ & t quh kinh doanh blj phan I

! I I Chc chi phi khang phPn b8 theo ph)n )W I Lqi nhu$n tir hoat dong kinh doanh -- 1 I ' Doanh thu hogt dong tai chinh

Chi phi tsi chlnh I Thu nhap khhc

1 i I Chi phi k h b 1 chi phi Thuk TNDN hi(n h h h

r I Lg5 nhugn sau tbuh

in ~ 6 n g chi phi & phtit sinh 136 dku tu, mua dm TSCD

vh chc tAi shn dhi h ~ n khtic f 1 ~ h n ~ chi phi khfiu hao va phln b8 chi phf

tri truP6rc dAi hgn

4 . NGllIGP Vv VA DU' V&Y CAC B$N L ~ N QUAN Ngoiii c k thGng tin v& giao dich viri c ic b&n lien quan BEL n5u 6 cac ~ h u y k t minh tren, CBng ty cbn c6 cbc giao djch

1' phht sinh trong kjr vli s6 du tgi ngdy kkt thhc kjr kd to& v6i chc Wn lien quan nhu sau:

Giao djch v6i c4c bCn lidn quan ph6t sinh trong w: 6 thkng diu 6 thing dfiu

~ 6 i quan he niim 2015 nfim 2014 Mua hhng C6ng ty Cd phhn ~ h k tgo Dien ca Hh NQi CQng C6ng ty me 14.263.648.242 2 1 S29.925.000 Chi phf lai vay Cbng ty ~d p h b Chd tgo Dien cu HA Nei Czlng C6ng ty me 300.000.000 350.000.000

T & I ~ Cbng ty ~8 phin hik kt bi dien VN C6ng ty mg 300.000.000 325.000.000

~6 du v&i chc bCn lien quan tgi nghy kbt thfic kjr k6 tohn:

~ b i quan he ~4 cudi kf ~6 dhu nEim

Phi i trH gbc vay

CBng ty ~6 phhn ~ h b tgo Di@n c a HA NOi Cung CGng ty me

~ 6 n g CBng ty ~8 ph$n ~ h d t bi bi$n VN CGng ty me

Chc thuy&t minh k&m theo 18 mot b4 ph$n hgp thhh B40 cho thi chlnh 37

~guygn Thi Thu Thliy M Thj L& Thiiy

6 thhng B&U 6 thing U&U

nPm 2015 R B ~ 201 4 1.487.479.800 1.262.70 1.800

I - :

C ~ N G TY ~6 PHAN C I I ~ T.+O BGM HAI DU'CING BBo c9o thi chinh g i h ni&n tlij

.; n Di. chi: ~b 37 - Dd 18 Hd Chi Minh - TP.Hbi Dvmg - Hii thong Cho k j k6 to& tir 0 110 1 d6n 30106120 1 5 - ' I

G i ,

, G h dich v6i cite b6n lien quan phht sinh trang kjl:

Thu nh@p c6a Ban ~ d n g G i h d6c va HDQT:

s . s6 LI@U SO SIJNII DAU ICY 86 lieu so sdnh tren B h g Crin d8i k6 t&n vh c4c thuy&t minh tuung fmg 18 sb lieu coa Bho c6o t&i chlnh cho nELm tAi

. r- &inh kkt t h h nghy 3 1 thhg 12 n l m 2014 dti dugc c6ng ty TNHH Hang ki&m tohn AASC kiem t&. ~8 lieu so shnh 1 ~ 4 .

r ' 1.1:

: e n B b ciio K Q ~ qu8 hopt d6ng kinh domh, B b d o luu chuy&n ti& @ vh d c thuybt minh tucmg img Iii s6 lieu clia Bko C&I tai chinh dB duac soht xdt cho k j ~ kb t o h tir ngiy 01/01/2014 d&n nghy 30106/2Q14.

thdng 0 7 n h 2015

I / l k j d

' ,jr

r- 1.. I

-

~ ~ u ~ & n T r ~ n g Nam I

il:fi :

1 .

.- IF?.~

, . - a ,

qi,t , ( 9 \

; ,;v

1- , . &*I . , Chc thuy6t minh kkm theo 18 mot phan hqp thhnh Bao cdo tai chlnh

38

I

CONG TY CO PHAN CHE 1aU BUM nAi uu UIYU

Dja chi: ~6 37 - Dqi 10 H& Chi Minh - TP.HAi Dumg - HBi Dumg

Phy lqc 1: Vay ngin hqn

a. Vay u g h hgn - Vay ngfrn hbg - Vay t& chirc khk - Vay CA n h h

~ 8 n g

BBo c i o tP1 chlnh p m nlen Ub

~5 cu6i kjr Trong kjr ~6 dAu ngm

S6 c6 kh8 nSng Sb c6 khi n5ng GiB trj Tang GiHm Gih trj

trH nq t d R Q

C k :huy& minh kern rhco 18 m@ bQ ph$n hq~s ~h&nh B b c8o rili chinh