Deloitte

C 6 N G TV C 6 P H A N NIlQATHitu MfiNTlEN P E I O N G

(Thdnii tpp Igi nunc Cprig hdo Xd Hgi Chu ngfda Vi^ Sam)

BAO CAO TAI CMINH H0P NHAT DA DUgfCKlfiM TOAN

Cho ndm lai chinh krI (hue ngay 31 tbang 12 n i m 2015

C O N G T V C.0 P H A N N H Q A T H T E U N I E N T I E N P H O N G 02 An Di , phuong Lfch Tiay. qufin Ngfl Quyfln Tbanh phfl Hi i Phflng. CHXHCN Vigl Nam

M y c L V C

N O I DUNG T R A N G

B A O C A O C O A B A N T O N G G L A M D O C i

B A O C A O K I E M TOAN D Q C L A P 2

B A N G C A N D6r Kfi T O A N H O P N H A T 3 - 4

B A G C A O KfiT Q U A HOAT DQNG K I N H DOANH HQP N H A T 5

R A O C A O L U U CHUYF.N T I F N TP HQP N H A T 6

THUYETMINH B A O CAO TAl CHINH HQP NHAT 7- 33

C 6 N C T Y C 6 P H A N N H Q A T H I E U N I E N T I E N P H O N G

02 An E>i. ptiLrOng Lgch Tray, qi4n Ngfl QuyAn i W i phfl ] l i i Ptibng, CJIXl ICN Vift N n

B A O C A O C U A B A N T A N C ; G I A M f>6c

Bm Ting Glim (lAcCAngryCA phin Nhu* nwuNicn Tifln Phong t|wi t« l i "Cong ty") d( trinh bio c*o niy ding vfli bio cio t i i chinh hgp nhii ciia Cflng ty cho nim l i i chinh L£t ihuc ngiy 31 thing 12 nim 20 L5.

H O I I > O N G Q U A N T R | V A B A N T O N G G I A M D 6 C

Cic ihinJi viin ciia Hfli dAng Quin tn v i Ban TAng Giim dflc da dlAu hinh CAngty trong nim vidAn ngiy lip bio cio niy gAm:

IIOi dflnf Oiiin l r |

Ong T r k Bi Phuc Ong Nguyfn Chk Ibinh Ong NguyAn QuAc Truflng 6ng Nguyen Tiung Ki^n 6ng Ding Quflc Dung Ong Sakchai PatipamprRchavud

BanTAiiBGam JAC

Ong Nguyen QuAc Tniflng Ong Nguy£n Trung Kifn OogChu Via Ph irong Ong TrAn NhH Ninh B i Ngfl Th] Thu Tbiiy Ong Trin Nggc Bio

TRACH N H I C M C U A B A N T O N G C I A M O O C

ChuUch PhflChuIfch Tbinh vi6n Thanh vian (hAl nh ifin Ity ngiy 08 Ihing 4 nim 2015) Thanh vifln Thanh viin

Tong Giim dAc Phfl TAng Giizn dAc Phfl TAng Giim dAc Pbfl TAng Giim dAc Pbfl TAng Giim dAc Vit loin nuflng

Ban TAng Giim doc CAnglycfllrfechnhiCm lip bio cio l i i chinh hgp nhii cho nim l i i chinh kit ihuc ngiy 31 Ihing 12 nin] 2015 phan inh mOt cich ining thpc v i hgp ly tinh hinh l i j chtnh cilng nhir ket qui hofi dflng kinh doanh v i tinh hinh hnj chuyAn t>fln if cua Cflng ly tnmg n&n. phu hgp vfli chuAn mgc ki loin, cb^ dfl ki toin doanh nghifp Vift Nam v i cic quy djnh phip ly c6 lifln quan d£n v i ^ lip v i irlnh bay bio cio Lai chinh. Trong vi^c l^p bio cio t i i chinh hgp nhal niy. Ban TAng Giim dAc dugc yeu cSu j ^ i i i :

• l.ga chgn cic chinh sich ki loin ihlch hgp v i ip dung cic chinh sich dfl mfll cich nhii quin; • Dua m cic xcl doin v i uflc [Inh mflt cAch hgp ly v i ihjji Irgng, • Nfu rfl cic nguydi lie kA loin Lhlch hgp cfl dugc man th j hay khflng. cfl nhOng ip dgng sal Ifch irgng yAu cAn

dugc cflng bA v i giii lhlch trong bio cio t i i chmh hgp nhii hay khflng; • [4p bio cin l i i chlnh hgp nhii irfln co sfl hofi dflng lifln tgc trfl mrflng hgp khong the cho ring Cflng ly sf ilAp

Lfc hofi dflng kinh doanh. v i « ThlAl ke v i ihgc hifln lifl ihAng kiAm soil nfli bfl mflt cich hChj hiflu cho mgc dich Iflp va trinh biy bio cio l i i

chinh hgp nhAl hgp ly nhim hfn chA rui ro v i an I | JL

Bao TAng Giim doc Cflng ty ch|u Lfidi nh»$ni dim bio ring vA kA loin dugc ghi cbep mfl( cich phfl hgp tSA phin inh mfll cich bop !> tinh hinh lai chinh cua Cong t> fl hir ky thOi dsAm nio v i dim bio ring bio cio l i i chfnh hgp nhii tuin thu chuin mi/c kA loan, ihA dfl ke loin doanh nghiflp Vifli Nam v i cac quy djnh phip fy cfl liAn quan dAn viflc Iflp v i trinh biy bio cio l i i chinh Ban long Giim dAc cflng chju (rich nhiflm dim bao an toin cho l i i sin ciia Cflng ty v i ihgc hifln cic bifln phip thich hgp dA ngin ch$n v i phii hifln cic hinh vj gbn Ifln v i sal phfm khic.

doc xic nhftn ring Cflng ly dfi tuir ihu cic yflu cAu nflu trfin trong viflc Iflp bio cio l i i chinh hgp

thHi m

If

ho Ban TAng Giim dAc.

Tong Giim dAc l/iii rhi'ing, ngay 14 ihdng i nSm 2016

Deloitte E,i 4 W /VSIA-HS-BC

B A O c A o K I P M T O A N D Q C L ^ P

Cong m m (MM* Wtl Ting TO* fih* V l n « m 31 Lang KB. Outn Dflrtg FJfl. Ha N^ . VIM hiam T* te«62SH35M Fa. >BU62SaS6Tfl *VAV Oeloinfl corrFvr

KtnliBui: Cflf cAflang Hfli d6ng Quin Irj v i Ban XAng Glim die C6ng ry CA phin Migu ThiAu Men Tien Phong

Chflng Iflj da kiAm loin bio cio li t chinh hgp nhii kAm ihrg cua Cflng ly CA pfaAi M H Q ThlAu N>An TiAn Phong (ggi l i l l i "Cong ly"). dugc lip ngiy 14 ihang 3 nim 2016. ni Irang 3 den Irang 33, bao gom Dang cin dfli Li loin hop nhii Ui ngi> 31 thang 12 nim 2015. Bio cio kAl qua Koai dgng kmh doanh hgp nhii. Bio cio j ju chuyAn itAn lA hgp nhii cho nim l i i chinh kAl ihuc ciing ngay VA Dan ihuyAl mmh bio cio l i i chinh hgp nhfil.

Trdfh nhlpm cua Ran Tong Gidm doc

Ban Tflng Giim dflc Cong ly chiu Iiich nhigm vA viic lip v i irlnh biy tmng ihgc v i hgp ly bio cfio l i i chinh hgp rhAl cua Cflng ly iheo chu^ mgc kA lofin. chA dfl kA loin doanh nghifp Vlfl Nam va cic quy djnh phip ly cfl lien qujii dAn viAt lap va Irlnh biy bio cio l i i thlnh v i chju (rich nhiflm vA kiflm soil nfli bfl mi Bun T'Ang Giim die xac djnh l i cAn thifli de dam bio cho viAc Ijp v i Erlrh biy bio cfio l i i chinh hgp nhal khong cfl sai sflt irgng yen do giun Ifln hcSIc nham Ian.

Trdch nhi^m cua Kiem lodn vien

Trfich nhiflm cua chiing ifli l i dua ra klAn vA bio cio l i i chinh hgp nhii dga irAn kAi qui cOa cuflc klAm lofin. Chung Ifli dfi l;An hinh kiAm lofin ihco chuin mgc kicm loin VIAl Nam Cic chuin mgc niy yAu clu chang ifli luin Ihu chuin mgc v i cic quy d|nh vi dao due nghc nghiAp. lip kA huach va Lhgc hifln cuflc kiem loin dc dal dugc sg dam bio hgp ly vA viflc liflu bio cio r i i chinh hgp nhfil ciia Cflng i> cfl cfln sal sflr irgng yAu bay khflng.

Cflng viflc kiAm loin bao gflm (hgc h^n cfic ihu igc nhfim ihu ihfip cic bing chimg kiem loin vA cfic i6 iiflu v i ihuyAi minh irAn bao cio l i i chLnh hgp nliii- Cac ihu igc kiAm loin dugc Iga chgn dga ircn xAi doin cua KiAm loin vlAn. bao gflm dinh gii lui ro cfl sai sflt irgng yeu irong bio can l i i chmh hgp nhal do gian ifln hoic nham Ian Khi ihgc hifln dinh g i i cic nil ro niy. KiAm loin viAn dfi xem xAl kiAm soil nfli bfl cua Cflng ly llAn quan dAn viflc ifip v i iriiih biy bio cio lai chfnh hgp nhir trung ihgc, hgp ]y nhim ihiAt kA cac ihu tgc kiem loan phu hup vfli llnh hinh ihgc lA. luy nhlAn khflng nhim mgc dich dua ra y kien vA hiAu qua cua klAm soil nfli bfl ctia Cflng ly. Cflng viflc klAm loancOng bao g ^ dinh g i i UiUi lhlch hgp cua cic chinh sich kAiofindtigc ip dgng v i llnh hgp ly cua cic uflc llnh kA lofin ciia Dan Tflng Giim dflc cflng nhu dinh gii viflc irknh biy iflng ihA bio cio l i i chinh hgp nhdl.

ChOng ifli lin tuflng ifng cic bfing chimg kiAm loin mi chflng ifli dfi ihu thqp dugc l i diy dii vd lhlch hgp Ifim co t(t cho y klAn kiAm lofin cua chiing ifli.

)' A//n CHQ Klhff lodn n€a

] hen y klAn cua chung loi. bin cin t i l chfnh hgp nhir d i phfin inh trung ihgc vfi hgp ly, liAn cfic khla cgnh irgng veil, tinh hinh l i i chmh cua Cflng lylqi ngfiy 31 ihfing 12 nim 21)15, cflng nhu kAi qua hoal dgng kmh doanh vfi tinh

.huyAn uAn ifl cho nim l i i chinh kAi ihiic cflng ngiy. phfl hgp vfli chuin mgc ke loin, chA dfl kA loin diuuih ^ j m v i cic quy djnh phip ly cfl liAn quan den viflc Ifip vfi irlnh bfiy b^cfio [fii chinh

Trin Tflng rnTTT^nii Gifiin dAc KiAm lofin vien (liiy chfliig nhiii dfingk^ hinh nghAkiAm lofin Gilly chflng nhqn ding ky hfinh nghi kiAm lofin afl()f)30-2(H3-flOI-l ' ifl 194I-20L3-0UI-I THaf m^l vd tfgi difn cho C 6 N C T Y T N H H D E L O I T T E Vl fT N A M

Sgdy Nlhdngindm 2016 HdSoi. i'HXHCS * ifj Sam

Tin Oetom duoc dung dfi ch noie nrnfiu itunh v«n 0 4 Dek-ne TouCw Totvnabu U n W d FnOt cOng tf TNHH cfl mi «y i» Arm. wfi iRBng kffli cfic P4ng tidrTp v4n - mfli D4nh vikn Ifi mflt ifl ctxrc dflc Mc vi mm pntp ly DeicKle Touch* TOhmabu L i m M (ncy Df iVn Toan gfiu'i khflng gung cfig Och vy CJC knacTi hang Vu ung Mrm lai ivflDsiK inni'OHB COnVBEnul dfi lufil M n thflng twi rhi bfii vfi co cfiu phip b 1=6* Dtfooe Touch* Tcthmaihj L o n M vfl cfic libih vlfin.

2

C O N G TY C6 P H A N N H Q A THIEU MEN TIEN PHONG 02 An Od, phuflng Lach Tray, qupn Ngo Q^yAn Bdo cdu Idi chmh hgp nfall Thdnh ph61 [ai Phflng, CHXHCN Vi^i Nam Cho nflm t i i chinh kAi thuc iij^y 31 thing 12 fiam2015

B A N G C A N »6 l Kt T O A N H Q P N H A T

Tqi ngay 31 ihdng 12 nam 20/5

M A U S6 B 0 1 - D N / H N Don vj: VND

Mfl ThuyAt T A I S A N minh 31/12/2015 31/12/2014

A . T A I S A N N G A N H A N 1.806.602.06222A 1.416.087.498.897 1. Tien vii cdc khoan (inmg dimtg tiAn no 5 240.141.241.109 49.735.663.171

LTiAn 111 225.641.241.109 17.235-663.171 2. Cac khoan tircmg dLrong llAn 112 14.500.000.000 32.500.000 ono

IE Cic khoan pbii Ihu ngdn hin 13f 822.981,655^36 651,580.415.080 \. Phil Ihu ngdn hqn ciia khach hang 131 6 778.130.928.465 609.807,952.787 2. Trd Inrflc chu nguin bin ngfln hqn 132 54,189.481.371 56.122.021,549 3- Phai Ihu vA cho vay ngdn hpn 135 -4. Phai thiL ngfln han khflc 136 7 6.673 004.680 2.871.078,924 5. D\f phong phai Ehu ngfln han kho dfli 137 8 (18.211.759.180) (17.220.638.180)

ni. Hdng t^D kho 140 9 741.772.937.039 702.542,926.650 J. Hang ton kho 141 746.651.050.455 703.595.186.596 2, Dg phong giam gid hang loo kho 149 (4 878.113.416) (1.052.259.946)

I V . Tai san ngfln ban khic 150 1,706.228.744 12.228.493,996 1. Chi phj u i Uuflc ngdn hqn 151 10 663.996-112 282.683.540 2. Thuc gid tri gia Ling tluqc khdu trir 152 733,800 10,966.775.603 3. Thai v i cdc khudn khac phai thu Nhd niicVc 153 11 1.041.498.832 979.034.853

R T A I SAN D A I H A N 2 H 1.445.079,221.581 1,164,260.818359

L Tai san co djnh 220 1,049.538,994.802 860.610.919.257 1. Tai san CO djnh hiiu hmk 221 12 1.002,312.404.424 819.949,660,893 - Ngiryen gid 222 1.555.469.432J98 i.274.281 038.745 - Gid iri hao mon luy ke 223 (353.157.027 S74) (454 33I.377.S52) 2. Tai san co djith v6 hinh 227 13 47.226.590.378 40 661.258.364 - Nguyen gid 228 50.311.940.921 42.570.913.770 - Gid iri hao mon li^ ke 229 (3.085.350.543) (1.909 655.406)

I L Tai san dai h^n do dang 240 174.458.928J 50 149.061.467.288 ] r Chi phi xay dgng co ban do dang 242 T4 174.458.928.250 149.061.467.288

I I L Dau In-lai chmh dai n 250 133.775.747.545 116.646-691,086 1. Dau m vau congty lien doanh, lien ket 252 IS 133.539.747 545 116.410.691.086 2. Dau tu gop von vao don vj khac 253 1.600.000.000 1.600.000.000 3- Dg phong dau lu tai chinh dai hqn 254 (1.364.000.000) (1.364.000.000)

JVTki %ka d i i han khic 26< B7.305.550.9JM 37.941.740.728 1. Chi phi tin trudc dai hqa 261 10 87.305.550,984 37,941.740.728

T 6 N G C Q N G T A I S A N (270=1 <MH-200) 271 3,251,681,283.809 2.580.348J 17.256

Cdc ihuySt mink lif irang 7 jJn irang 33 td mpl bC phpn hgp ihdnh cua bdo cdo idi chinh hgp nhdl

3

C6JVC T V C6 P H A N N H Q A T H I E U N | £ N T1£N P H O N G 02 An Dfi, phuflng Lqcfi Tray, qudn NgO QuyAn Bdo c&o tfil chfnh hgp nh i i ThAnh phi Hdi Phflng, CHXHCN Vigt Nam Cbo nflm tfii chfnh kelthucngfly 31 thing I? nf lm2QI5

B A N G C A N Dd l Kt T O A N H<?P N H A T a iep thra)

TqingdySi ihdng I2ndm20l5

M A U SQ B O I i ' D N / H N Don vj: VND

N G U 6 N vdN

Ml d mLnh 31/12/2013 31/11/2014

C- INpPHAITRA m 1.532.467.739.990 L114.438J71,92S 1. Ng ngfin h^n 3ia 1,453.956J63J10 [,091,101.694,848

1. Phai Lrfi nguoi ban ngin hgn 31J 16 81.275.965.042 121.759.783.507 2. Nguoi muatra lien truflL; ngin hfn 312 ].720.585,417 1.324.360.207 3. Thui vfi cac VbDsr phii ngp NhA imoc 313 I I 23.987,667.761 22,431,668,047 4. Phai Ira nguoi lao dflng 314 55.857.683.065 22.933.563,959

S. Chi phi phai ira ban 3 I S 17 18 8.899.695J25 68.105.176.901

6. Phai ira ngfin ban khac 319 11 28.468.752.829 12.881.907.466

7. Vay va ng Ihuf Ifii chinh ngfin hfn 320 19 1.071.019.147.810 840.230.84053 I . Qu^ khen diuimg, phiic igi 322 2.726,765,861 1.434.393.508

I L Ng dfii hfn 330 78,511.476,680 23J36,677,0SI 1 . Vay vfi ng thitf l i i chinh dai hpn 338 20 70.511.476.680 23.336.677.080 2. Qug phal tri^n khoa hgc vfi cflng ngh^ 343 8.000.000.000

D. V 6 N C H L S 6 H U X I 400 1.719.213.543.8 L 9 1.465.909.945J28

I . V ^ n cbO sfl hflii 410 21 1.719.213.543.819 1.465.909.945J28 ] . Vnn gflp chu sd hiiu 411 619.730.950.000 563.392.900.000

2. Qug dau lu phal trien 4]t 664,053.783.058 523.490.453.939 3. Lgj nhuqn sau [hue chira phan ph6i 421 435.428.810.761 379,026.591.389

- Lgi nhudn sou Ihui chua phdn phdi tSy iJ din cuSindmtnmc

42 la */ 271.414.885 53 981.075.413

' Lgi nhufln sou ihue chua phan phdi ndm nay 42Jb S54.J57J95.876 325 045.515.976

T6NC C Q N C N C U 6 N V6N (440=300*400) 440 3.251.681.283.809 2.580J48.317.256

Ngiy 14 thing 3 nim 2016

Cic fhuyit minh fir irang 7 din irang 33 la m^l hp phin hgp Ihinh cua bao cdo Idi chinh hgp n\

4

CONG TV C6 P H A N N H Q A T H T ^ U NIEN TifiNPHONG 02 An DA, phuflng Lgch Tray, quqn Ng6 Quy^n Bfio cdo Ifii chinh hgp nhfil TTtdnhpho Hai Phong. CHXHCN Vi^Nam Cho nSm tdi chfnh kit thiic ngdy 31 [hdng 12 ndin 2015

B A O C A O K E T Q U A H O A T D Q N G K I N H D O A N H H Q P N H A T

Cho nam Idi chinh ket thuc ngay 31 ihdng 12 ndm 2015

M A U S Q B O Z - D N / H N DODvi: VND

CHf TifiU Mi Tbuyet d njinh Nflm 2015 Nflni 2014

1. Dnnnh thu ban hang 01 23 3.564.060.079,758 3,006-459,211 JOS

2r Cac khoan giam tnr doanh ihu 02 23 7.91S.464-772 8.924.139.679

3- Doanh Ihu thuan \e bdn hfidg (ll>=01-l>2) 10 23 3.556.141.614.986 1,997J35-071.629

4. Gid vnn hang hdn I I 24 2.290.292.306.937 2.071.603.890.371

5, Lginhufin ggp bdn hfing (20=10-11) 20 1J6S349J0S.049 925.931.181,258

6. Doanh Ihu hofi dflng tdi chinh 21 1.616.605.2] S 2.653.342-640

7. Chi phi tai chinh 22 26 51.808.118.792 37.703.91 S.Kfi]

Trong do: Chi phi idi very 23 49.215.221.230 36.104.196332

8. Lgi nhudn tir cflng ty lien doanh, lien ket 24 17.628 831.459 19.190.114.504

9. Chi phi ban hang 25 27 680,874.238.198 414.160.140.275

10. Chi phi quan ly doanh nghiflp 26 27 152.021.435.917 112 645.983.472

I I . Lgi nhufin thuan tir hoql dflng kinh doanh (3n=20H21 -22)-*24^25+26))

30 400^90.951,819 383^64-598,794

12. Thu nhdp khdc 31 21.915.140.699 2,715 J55.176

13. (Til phi khac 32 10.419.799.329 4.385.746.710

14. Lgi nhu an khic (40=3]-32) 40 II.49SJ41J7D (1.670J91.534)

15. Tong lgi nhufln kc loan trirflc thufi (50=30+40)

50 411,886-293-189 381,594.207.260

16. Chi phi [hue thu nh|p doanh nghiflp hifln hfinh 5T 28 45.728.897.313 56.548.691.284

17. Lgi nhiifid sau Ihufi thu nhflp duanb nghigp (60=50-51)

18, U i c<r ban Ireo co pfaieu

60

70 30

366,157J95-S76

5.715

325.045.515.976

4.S99

Ngiy 14 ihdngSndm 2016

Cic ihuyct minh td trong 7 din irang 33 id mpl hp phan hop ihdnh cda bdo cdo idi chinh hgp nhdt

5

C 6 N C T V C6 P H A N N H Q A T H l t U M E N T I E N P H O N G 02 An D4, phuflng l^fch Tray, qufin Ngd Quyen Bio cio t i l chfnh hgp nhfil Thinh pi\fi Hi ! Phflng. CHXHCN Vigi Nam Cho nflm l i i chinh ket thuc ngiy 31 Ihing l2nflm2QI5

BAO CAO LlOf CHUVEN T i t N HQP NHAT

Cho ndm idi chinh kh ihuc ngdy 31 ihdng 12 ndm 2015

M l

M A H 5 6 B 0 3 - D N / H N IXm vi: VND

c i i i Ti£u u N i n 2015 Nflm 2014

L LL'tJ CHEIVEN T i tN TCT HOAT & O N G KINH D O A N H

L Lgi nhupn trtedc thui 81 4ILSS6.293./g9 3S 1.594.297.266 2. £NAI chink cho cdc khoan: Khiu hao lai san cfl dinh 01 L 04.597.129.290 84.679.200,968 Cic khoin dgphflng 03 4.816.974,470 2.260.217.927 (Lfli) Ih hoqi dflng diu tu 05 (8,545.868.413) (21.059.079.345) Chi phi Ifli vay 06 49.215.221230 36,104.196.332

3. Lgi nhupn nr hogi dpng kinh doanh irv&c ikay d&i van lim 98 S6L 969.749.764 4i3.S78.743.142 apng Thay d6i cic khoin phii thu 09 (180.0 87.071.64 5) (205.179.612.301) Thay d&i hing kho 10 (43.055.863.859) (JI0.7L3.455.225)

Thay Afti cAc khoin phai tri (khflng ki tfli vay phii tia v i ihufi ihu 11 148.133.947.552 42.776.249.673 nhflp doanh nghiflp phA! nflp) Thay 6h\ chi phi u i tnrdc 12 (17.447.122.828) (12.091.4 IB. 702)

Tiin Ifli vay dfl tr i 13 (45.736.499.186) (35.084.709.477)

Thufi Ehu rhfip doanh nghlflp dfl nflp 14 (51.775,886,090) (65.502.084.489)

TJ^II chi khic cho hoft dflng kinh doanh 16 (26.552.715.032) (22.486.440,834)

Lieu chayin li^n Ikuin l&hopdpng kinh doanh 29 345.44S.33S.676 a 24.783.728.213)

I I . LUU CHUVtNTl tNTL HOAT O Q N G DAU T f 1. Tifln chi dfi mua sim, xfly dgngTSCD v i c i c l ^ sin 21 (347.726.785.708) (289.404.800,214)

dii hfn khic 2. Tifin Ihu Tie ihanh nhirgng bin TSCD vfl cic tii san 22 45.000.000 447.409.000

dfli hfn khic 3. Tifin thu Ifli lien giii, c6 lijc vfl lgi nhufin dugc chia 27 932.573.813 1.941.773.821 Lm diuyin den Ihu^n lu hogi dpng diu tv JO (346.749.21 LS9S) (217.015.617.393}

I I I . LLir CHUVtN TJtN TlT HOAT O O N G TAl CHINH 1, Tifin thu tu di vay 33 2.235.452.990.009 2.259.418.643.733

2. Tifin tr i nggflc 34 (1.959.237.803.852) (1.762.301,380,627)

3. Ci t([C dfl ir i cho cic c6 dfing 36 (84.508.935.000) (65.006.994.000)

Lmt chuy^n d^n IkuAn tir kagl dpng lii chfnh 49 191.706.25 i.i 57 431110.269.106

LwB ihuyit, lica fhufln trong ntn (50=Z(H3(H40> 50 19flJfl^57T938 20J9I.923JOO

T I I B vfl unrng dinmg lien daa nflm 60 19343.739,671

Tifin v i lirmng d m i g (ifin cufii Bim (7(h=5l>*t0) 70 ^ 49.73S.663.I71

L n T h l Mnl Nguti Lflp bifiu

Trfin Ngge Bio Kfi fain Inrmig

0 0 PHAN NHL/A THI LT Wifi

T I E N PHON(

Tong Giim d6c

Ngay 14 ihdng 3 nam 2016

Cdc ihuyJt minh tie Irang 7 den irang 33 Id mpl bp phpn hgp ihdnh cua hdo cdo Idi chinh hgp nhdi

C 6 N C T V C 6 P H A N I N H U ' A THl£u MEN TIEN P H O N G

02 An Di, phirfmg I.gch Tray, qu^n NgO Quyfin Bflo cio t i i chEnh hgp nbfil Thdnh phfl Hai Phflng, CHXHCN Vifll Nam Cho nflm t i i chfnh kel ihuc ngdy 31 tfiipg IZnamZQlS T H U Y E T MINH B A O C A O T A I CHINH H Q P NHAT M A U S 6 B 0 9 - D N / H N

Cdc ihuyil minh niiy Id mgl bp phgn hop fhiinh vd can dugc dgc ding Ihixi vdi bda cdo Idi chinh hgp nhik kern iheo

I . T H 6 N G T I N K H A I Q U A T

Hinh (bih; so httu V6D

Congty Co phin NhtraThifiuNi^ l ifin Phong tifln ihSn l i mfll doanh iighigp Nha nin5c dugc c6 phan hOa Iheo quy dinh tfi N ^ i dinh sfl 64;2002/ND-CP ngdy 19 thing 6 nSm 2002 ciia Chfnh phii vfi viflc chuyfln doanh nghiflp Nhinuflc Ihinh cong ty co phan. Vi|c co phin hba COng ty dugc ihuc hi^n iheo Quyfll dinh so S0/2OO4/QEV-BCN ngiy 17 thing 8 nim 2004 ciia Bfl inrbng Bfl COng ihutrng.

Sau khi cfl phin hfla, Cfingty hoal dflng ihco Oiiy chong nhjin ding ky kinh doanh so 020300] J 95 do So Kfi hoach vd Diu lu ihdnh phfl Hi i Phbng eip ngiy 30 Ihing 12 niin 2004 v ic ic Gidy chiing nhgn ddng

kinh doanh diflu chinh.

cfl [^tfiu ciia Cflng ly ditgc niflm yflt tai Sfl giao dich chflng khodn Hi Nfli vfli md chflng khoin Fi NTP.

Tcng sfl nhSn vicn cua Cong ty lgi ngiy 31 thing 12 nitn 2015 l i 1.197 ngufii (tgi ngiy 31 Ihing 12 ndm 2014: 1.195 ngutri).

Hogt dflng chinh

Hoft dflng kinh doanh cila Cflng ly bao gflm:

Sin xuil kinh doanh cic sin pham nhya din dgng v i cic sin pham cihga phpc vg cic nginh Kdy dgng, congTighi^p, nflng nghiflp, ngu nghiflp, giao Thflng vfln l i i ; Xay dyng khu chung cu, hg lang co sfl, xay nhi cao cap, vin phflng cho Ihofi, xiy dgng mmg tfim ihuong mai, xdy dgng chg kinh doanh; Xiy dgng cflng Irlnh k j ihuit din dgng khic; HogI dflng dich vg l i i chinh, hogi dflng mmg gian tifin tfl; Kho bdi, vgji lai duflng hfl v i cic hogi dflng hfl Irgcho vin t i i ; v i Kinh doanh bfil dflng sin v i quyen sfl dgng d i t

Cbu ky sin lual, kinh diianh Ihflng Ihirflng

Chu san xuit, kinh doanh Ihong Ihuong cua Cong ty dugc Ihgc hifln Irong thfli gian khflng qui 12 thing.

Cic sg kifln quan Irgng dfi l i y ra Irong hoa( dflng

Ngiy Oa thing 5 nim 2015, Cflng ty dfi ting vfin difiu Ifl them 56.338.050.000 VND thong qua phal hinh Ihem CO phieu pho ihflng.

Theo Quyel djnh so 69/QD-HfXJT ngiy 18 thing 5 nfimlOIS ciiaHfli dfing quan Irj, Cong ty dS ihinh Ifip Cflng ly TNHH Bal dflng sir Tifin Phong do Cflng ly sfl h[hi 100% v6n. Cflng ty TNHH Bi l dflng sin Tifin [*hong d i dugc So Ke hogch v i dau tu Thinh pho Hii Phflng nip Gifiy chflng nhin dfing ky doanh nghiep ngiy IS things nim 2015.

Tai ngiy 25 thing 6 nfim 2015, Cong ty di hoin tal viflc ky hgpdfing nhfin chuyfin nhugng co phin Ifl loin bfl cfl dflng ciia Cflng ty Co phin Nhga Nim Sao, Ngiy 19 thing 9 nim 2015, Cflng ty dfi hoin t i l viflc lhay dfli Gifly chflng nhfin dfing k^ doanh nghiflp cua Cong ly Cfi plifin Nhga Nfini Sao thanh Cong ly TNHH Thuungfnai NhgaNfim Sao, do Cong ty l i chii sfl hihi.

7

C O N G T Y C 6 P H A N N H Q A T H I E U N I E N T l t N P H O N G 02 An Di, phuflng Ijich Tray, qufln Ngfl Quyfin Bio cio t i i chinb hgp nhal Thinhphfl Hi! Phflng, CHXHCN Vigl Nam Cho nam t i i chfnh ket ihflc ngiy 31 thing 1^ nim 2015

T H U Y E T M I N I ! B A G C A O TAE C H I N H H Q P N T I A T (Tifip Iheo) M A U S 6 B 09-DN/HIV

Cdc thuyil mirth nay !d mpr hp pkdn hgp ihisnh vd cdn dirge dqc dpng ihffi Vffi bdo cdo idi chinh hgp nhdl ksm Iheo

X C O Sd L A P B A O C A O T A I C H I N H H Q P N H A T vA N A M T A I C H I N U

Co* Sff l i p bio cio t i i chmh hgp nhfit Bio cio t i i chfnh hgp nhfil kkm iheo dugc trinh biy bing Dflng Vifll Nam (VND), Ihca nguyen tfic g i i goc v i phu hgp vbi chufin mgc kfi toin, chfi dflke loin doanh nghiep Vifll Nam vicic quy djnh phip ly cfl lien quan dfin v i ^ lip v i trinh biy bio cio t i l chinh.

Bio cao t i i chinh hgp nhfit kflm then khflng nhim phan inh tinh hinh t i i thinh, kfll qui hogi dgng kinh doanh va tinh hinh Imi chuyfin lifin iheo cic nguyen ific va thflng Ifi kfi loin dugc chfip nhiin chung tgi cic niroc khic ngoai VifiE Nam.

NAiD l i i chinh

Nam tai chinh ciifl Cflng ty bit dfiu tfi ngiy 01 ihing 01 v i ket thuc vio ngay 31 ihang 12.

3. A P D U N G H I T Q N C D A N K £ T O A N M Q I

Hirflng din mfli vfi chfi d^ ke toin doanh nghlfip

Ngiy 22 Ihing 12 nam 20 ] 4, Bg Tai chinh di ban hanh Thflng tir sfl 200 20 M/FT-BTC ("Thflng lu 200") huflng dan chfi dg ke loin cho doanh nghifip v i Ihflng tu sfl 202/201 dTTT-BTC ("Thflng lu 202") huflng dan phuong phip Igp v i trinh biy bio cio l i i chinh hgp nhaL Cic thflng Ui nay cfl hifiu Igc cho nim t i l chinh bat diu vao hoic sau ngay 01 thing 01 nim 2(115. Thflng lu 200 lhay the cho cic quy djnh ve che dg ke loin doanh nghifip ban hanh theo Quyel dinh so 15/2006/QD-BrC ngiy 20 ihing 3 nSin 200fi cua Bg Ti i chmh v i Thflng tu sfl 244/2(109/rT-BTC ngiy 3 I thing 12 nim 2009 ciia Bfl T i i thmh. Thflng lu 202 lhay Ihc cho phfin XIII - Thflng tu so I6L/2007/TT-BTC ngiy 31 Ihing 12 nim 2007 cua Bfl T i i diinh huflng dan Igp v i trinh biy bio cao tai chinh hgp nhfil iheo Chufin muc kfi l<>in Vifll Nam so 25 "Bio cio t i i chinh hgp nhfit v i kfl toan cic khoin dfiu tu vio cflng ty con". Ran Tiing Giim doc d i ip dyng Thong lir 200 va Thong tir 202 uong vifit lip v i Irinh biy bio cio t i i chinh hgp nhfit cho nijn t i i chinh kfir thiic ngay 31 Ihing 12 nim 2015.

4 T 6 M T 4 T C A C C H I N H S A C H K 6 T O A N C H U Y £ U

Sau diy l i cac chinh sich ke loan chu yeu dugc Cong ty ip dgng trong vifie 1^ biu cio l i i chinh hgp nhfit:

i f f lc t inbl i i loiD

Vific lip bao cio l i i chinh hgp nhfil luin ihu iheo thufin mgc k^ loir, che dfl ke loin doanh nghifip Viflt Nam v i cic quy dinh phip ly cfl lien quan den viflc lap v i trinh biy bio cio tai chinh yeu ciu Ban Tflng Giim doc phil cfl nhung uflc tinh v i gii djnh inh huflng den so lifiu bio cio ve cflng ng, t i l sin v i viflc trinh biy cic khoin cflng ng v i t i i sin tifim tang Ifi ngiy lip bio cio lai chmh hgp nhfit cung nhu cic so liflu bio cio ve doanh thu v i chi phi trong suot nim lai chfnh. Mflc du cic uflc tinh kfi loin dugc Iflp bfing tfit c i sg hifiu bifit cia Ban Tflng Giim dflc, sfl thgc tfi phit sinh cfl ihfi khic vfli cic uflc tinh, g i i djnh d i i ra.

Cff sfl hgp nhfil bio cio t i i chinh

Bao cio lai chmh hgp nhfil bau gom biu cio l i i chfuh ciia Cflng ly v i bio ciu l i i chinh cfla cflng ly do Cong ly kifim soil {cong ty con) dugc tgp cho nim t i i chinh kfil Ihuc ngiy 31 thing 12 nans 2015. Vi^c kiem soit niy dgl dugc khi Cflng ty cfl khi ning kiem soil cic chlrh sieh lai chinh v i hogt dflng cila cfic cong ty nhln diu tu nhim thu dugc lgi it^ Tir hogl dflng cua cic cong ly niy.

9

CftrVG TY C6 P H A N N H Q A T H l t U M 6 N T I E N PHONG Q2 An Dd, phudng Lgch Tray, qufin Ngfl Quyfin Bfia cio t i i chinh hgp nhfit Thanh pha Hii Phflng. C H X H C N Vi^t Hara_ Cho nam l i i chinh ket tJiijc ngfiy 31 tiling IZnfljn 2015

THUYfTMlNH B A O C A O TAl C H I N H H<;(P NHAT (Ticp ihco} M A U S6 B 09-DN/HN Cic ihiyei minh nay id mpi bg phi)n bgp ihdnfj vd can Jupc dgc iSdng ihOi vdi bdo cdo tdi chinh hgp nhdt kcm iheo

4. T 6 M T A T C A C C H I N H S A C H K £ T O A N C H ^ v f ii rri^p iheo)

Cusdr hgp nhfil bio cio l i l chinh (Tlep theo)

Kfit qui hogl dflng kinh dnanh ciia cic congty con dirge mua lgi ho{lc bin di g-ong ky dirge tiinh bfiy trong bin edo kfli qui hci r dflng kinh doanh hgp nhfil lu ngiy mua hofic cho d ^ ngiy bdn khofir dfiu lir fl cdc cflng ty con dfl.

TitHig tnrflng hgp cfin ihifit, bio cio tai chinh ciia cic cflng ry con dugc difiu chinh dfi cic chinh sich ke toin dugc ap diing tf i Cflng ty vfi cic cong ly coo Ifi gi6ng nhau.

Tfil ca E ic oghiflp vg v i s6 du giOa Cong ty vfi cic cflng ly con vfli nhau dugc lo^i bfl khi hgp nhfil bdo cio tai chinh.

Hgp nhfit kinh doanh

Ti i sill, cflng ng vfi cflng ng rifim tfijig cua cong ty con dugc xfic djnh theo gid trj hgp ly l^i ngiy mua cflng ly con. Bdl ky khodn phg Ofli ndo gifta gid mua vfi long g i i Irj hgp ly cfla l i i sin dugc mua dugc ghi nhfin Ifi lgi [hfl thirong m^i Bfil ky khoan thieu byt nao giOa gid iniia vfi long gid trj bgp ly cua l i i sin dugc mua dugc ghi nhfin vao kfil qufi hofi d ^ g kinh doanh cua ky kfl lodn phal sinh ho^ dflng mua cflng ly con.

Lgi Ich cua cA dflng ihifiu sh i f i ngfiy bop nhat kinh doanh han dfiu dugc xfic djnh l i ^ eg sfl ly )fi cia cA dflng duflu sfl irong Iflng gifi irj hgp ly cua tfii sdn, cong ng vd cong ng liflm ling thrgc ghi nhfin.

&|p t r vio cflng ty Mfin kfit

Cflng ly lien kcl Ifi mflt cflng ty mfi Cflng ty cfl finh huflng ddng kA nhung khong phfii Id cflng ty con hay cflng ly lien doanti ciia Cflng ly. Anh hirflng ding kA ihA hifln fl quyen tham gia vfio viflc dira ra cic quyfit djnh chinh sich l i i chinh vfi ho^ dgng cua ben nhfin dfiu lu nhung khflng cfl dnh huflng vA mfil kifim 5odi hofic dflng kifira sofil nh&ng chinh sich nfiy.

Kflt qua hoal dflng kinh doaiUi. tfii sdn vd cflng ng cua cfic cflng ly lifin kAi dugc hgp nhfil trong bfio cfio tfii chinh hgp nhfil theo phuimg phip vfln chu so hiiu. Cic khofin gflp von lien ket dugc trinh bfiy irong bing cio dfli ke toin hgp nhfil theo gifi gAc dugc dieu chfnh ihcu nhOng lhay dfli trong phfin vAn gflp ciia Cflng ty via p4iin lAi san Lhufin ciia cflng ty lien kflt sau ngfiy mua khofin dfiu lu. Cic kbofin lA ciia cflng ty lien kfil vugt qufi kbofin g ^ vAn ciia Cflng ty lai cflng ly l i ^ kAt dfl (bao gflm bit kfl cfic kbofin gflp vAu dii h ^ mi vA Ihgc chfit If 0 ihfinh dfiu lu lhufin cua Congty If i cflng ty lifln keidfl) khftigdirgc ghi nhfin.

Trong truflng hgp mfll cflng ly ihinh vifn cia Cflng ly thgc hifln giao d|ch vfli mflt cong ly ii£n kAi vfli Cflng ty, chua thgc hifln luong img vfli phfin gflp vAn cua Cflng ty vio cflng ty lifln kfil dugc lofi bfl khfli bfio cfio tfii chinh hgp nhfit.

Gdp von lien doanh

Cfic khofiii gbg v6n litn doanh Ifi ihoa thufin iren co sfl ky VAl hgp dAng mi iheo dfl Cflng ry v i cic ben Ihom gia digc htfin hoft dflng kinh lA Irhn co sfl dflng kiflm soil. Co so dflng kiflm sofil dugc hifiu l i vific dua ra cic quvAl dinh mang tinh chlfln luge lien quan dAn cfic chinh sich hoal dflng vfi Ifii chinh cua don vj lien doanb phai cfl sg dflng lhufin cua cic ben dAng kiflm sofil.

Trong Iniflng hgp mflt cflng ty thinh vien trgc tiep tbyc hifin hifgl dflng kinh doanh Ihco cfic ihoi lhufin lifin dciauh, phin vfln gflp via t i l sfin dflng kiem sofil vfi bfll ky khoin ng phfii t r i phfit sinh chung phii gfinh chju cung vfli cic btsi gflp vfln lifln doanh khic lir hr>al dflng ciia fien doanh dugc hfch loin vfio bfio cio tfii chinh cua cflng ly tuong ling vfi dugc phan logi iheo han uhiT ciia nghifp vu kinh lA phfii sinh. Cac khoio cflng ng v i chi phL phfii sinh cfl lien quao Ugc liAp dAn phin vfln girp tiong phfin Ifii sfin dflng kiflm suit dugc hfch lofin tren co sfl dfln tich. Cic khoin thu nhfip lir vi c bfin hing hole sfl dgng sir phfim dugc chia tir hoal dgng ciia lien doanh vfi phfin chi phi phit sinh phai ginh chju dugc ghi nhfin khi chic chin khoan lgi ich kinh tfl cfl dugc lu cac giao dich niy dugc chuyfln ifli hofic chuyfln ra khfli Cflng ly v* cfic khofin Ig! Ich khUi lA nfiy cfl thfl dugc xfic djnh mflt cfich dfing tin c4y.

10

C Q N G T V C O P H A N NHI/A T H i t U M ^ N TIEN P H O N G 02 An Dk. phuong Lfch Tray, qufin Ngfl Quyin Bfio cfio tfif chfiifa hgp nhal Ihfinh phA Hfii Ptiflng, CHXHCN ViAi Nam Cho nim tfii chtoh kAiihuc ngfiy 3 ] thfing I2nfim20l5

T H U Y £ T M I N H B A O C A O T A I C H I N H HQP N H A T (T\tp tbn) M A U SQ B 09-DN/HN Cdc ihuyei minh nay la mpt bp ph^n hgp ihdnh vd can dugc ilgc dPng ihCri v&i bda cdo tdi chinh hgp nhdl k^m ihco

4 T 6 M T A T C A C C H I N H 5 A C H K £ T O A N C H U YfiUfTiAplhra)

CAp VAD li&n doBDh (Tiflp theo)

Cfic Ihoa lhufin g6p vfln bCn duanh lien qiuui dcu vific Ihfinh ](lp mfll ca sfl kinh dnanh dfic tfip Irong dfl cfl cfic ben iham gia gflp vAn lifln doanh dugc ggi Ifi co sfl kinh lioanh dflng kiflm scfit. Cflng ly Ifip bfio cfio vfl cfic khcfin lgi ich trong cfic co so kinh doanh dflng kicm sofil Eheo phuong phfip vfln chii sfl hlhj.

Bfil ky lgi ihfl kinh doanh nfio cfl dugc lu vific mua Ifi phin gflp vfln cua Cflng ly lgi dfln vj gflp vfln li£o doanh dflng kiflm sofil dugc kfl loan phii bgp vfli chinh sfidi kfl lofin cua Cong ty lifln quan dfln lgi thfl ihucmg mai cfl dugc ILT vific mua cflng ly con.

Cflng eg tai chinh

Ghi ithdn ban ltdu

Tdi son idi chinh: Tfi ngfiy ghi nhfln ban dau, tfii fin Ifii chinh dugc ghi nhfin Iheo gifi gAc cflng cfic chi phi giao djch co lifin quan Iryc nflp dfln vific nrna sfim tfii sfin tfii chinh dfl. Tfii san tfii chinh ciia Cflng ly bao gflcD Dfln, cfic khoan luong duong lihi. phfii ihu khfich hfing, phfii dm khac va cfic kbofin dAu nr.

Cong tdi chinh: Tfi ngfiy ghi nhfin ban dAu, cflng ng tfii chinh dugc ghi nhfin I IKO gifi gAc cflng cfic chi phi giao djch cfl lien quan Uyc tiflp dfln vi c phat hfinh cflng ng tfii chinh dd- Cflng ng tfii chinh cua Cflng ly bao gflm cfic kbofin phai ufi nguoi bfin. phai ira khfic. cfic khofin vay vfi chi phi phai trfi.

J>dirA gid Igl sau tin ghi nh^n ban dAu

Hi^n [f i . chua cfl quy djnh vA dfinh gifi Ifi cflng c\i tfii chinh sau ghi nhfin ban d ^

TiAn vfi cfic khnan linrng dirtmg tiAfl

TiAn vfi cfic kbofin Uiong duong tlAn bao gflm lien mfit If 1 quy. cfic khofin tien giii khc^g ky hgn. cfic khoan dAu tu hfn cfl khfi nkng thanh kbofin cao, dA dfing chuyAn dAl ihfinh ticn vfi it cfl li i i ro lifln quan dAn v i ^ brcn dgng gifi trj,

Cfic khoan dIu lu (ill chinh

Chdng khodn kinh doanh

Chthig khofin kinh doanh Ifi cfic khofin chung khofin dugc Cflng ty nfim gid vfli myc dich kinh doanh. Chflng khofin kinh doanh dugc ghi nh^ bfil diu tfl ngfiy Cflng ly cfl quyen sfl hOu vfi dugc xfic djnh gifi trj baa dfiu theo gifi trj hgp ly cua cfic khofin thanh tofin Ifi thfli diAm giao djch phfii sinh cflng cfic chi phi lien quaa deo giao dich mua chflng khofin kinh doanh.

Tfi cfic ky ke tofin tiep theo, cfic khoan dfiu tu chflng khofin dugc xfic djnh ihco gifi g6c trit cfic khofin gifim gifi chflng khofin kinh doanh.

Dy phflng giam gifi chflng khofin kinh doanh dugc irlch Ifip theo cfic quy djnh kA tofin hifln hfinh.

D J V IV vao cong eg vAn cua dOn v\ khdc

Diu tu van cong cy vfln cfla dcm vj khfic phfin finh cfic khoin dfiu tu cflng cy von nhung Cflng ty khflng cfl quyAn kiem sofil, dflng kiem soai hufic co finh huflng dang ke doi vfli bfln dugc dfiu tu.

Khoan dfiu tu via cflng cy vfln cfic dan vj khfic du a; phfin finh iheo nguyen gifi trii cfic khofin dy phflng giam gifi dfiu lu.

C O N G T V CQ PHAN N H Q A T H I E U M E N T I E N P H O N G 02 An Dfi, phuflng Lach Tray, qufn Ngn Quyen Bfio cfio tfii chinb hgp nhat Thanh phfl Phflng, CEIXHCN Vi|tNam ChonSmtfii diLnh k£t Ihilc ngfiy 31 thing I2nain 2015

THUYtT M I N I ! B A O C A O T A I C H I N H HQP N H A T (TiAp then) MAU S6 B 09-DN/HN

Cdc liiuyel minh nay id mot bp phan tuip ihdnh vd can dugc dgc ddng ihoi vdi bdo cdo idi chinh hgp nhdl kem iheo

4 T 6 M T A T C A C C H I N H S A C H Kt T O A N C H C Y £ U (TiAp theo)

Ng phai thu Ng phfii Ehu Ifi sfl lien cfl the thu hfli cua khfich hfing hofic cfic doi tugng khfic. Ng phfii thu dugc oiiih bfiy theo gifi trj ghi s6 [rfi dl cac khofin dir phflng phfii Ehu khfl dfli.

Dg phflng phdi thu khfl dfli dugc trfch Ifip cho nhLhig khofin phfii thu dfi qufi han ihanh tofin tir sfiu thfing trfl Ifln, hofic cfic khofin phfii Ehu mfi ngufli ng khfl cfl khfi nfing thanh lofin do bj thanh Jy, phfi sfin hay cfic khfl khfin tuong tg.

Hflitg Icin klin

Kfing tfln kho dirge xfic dinh Er£n co sfl gifi thfip hen giOa gifi gflc vfi gifi trj ihuAn cfl thA thgc h i ^ dugc. Gifi gflc hang tfln kho bao gflm chi phi nguyfn vfil liflu trgc liflp, chi phi lao dOng irirc tiflp vfi chi phi sfin xiiSt chung, nflu cfl, dfl cfl dugc hfing ifln kho fl dia diflm vd tiang Thfii hivn lai. Gifi xufll kho cfla hfing ifln kho dugc xfic djnh ihco phuong phfip blnh qufin gia quyfln, ngoai ttir gifi xufil kho nguyCn v^l liflu dugc xfic djnh theo phuong phfip tihfip miflc XLI E truflc. Gifi tri thufin cfl Ehfl thgc hign dugc dugc xfic dinh bfing gifi bfin uflc Einh trf: cfic chi phJ irflc tmh dfl hoan Ehfinh cimg chi phi tiep thj, ban hang vfi phfin phoi phat sinh.

Dg phflng gifim gid hdng ton kho dugc tnch Ifip theo cdc quy djnh ke todn hifir hfinh, TheO dfl, Cflng ty dirge phkp tiich ifip dg phong gidm gia hfing ton kho l5i thfli, hong, kflm pham chat vfi Irong truflng hgp gifi gflc ciia hfing iflti kho cao hon gifi tri ihu^ cfl thfl thgc hifin dugc tfi ngfiy kfll ihflc ni£n dfl kfl lofin.

Tdi sdn cA djnh hOii bin fa vfi khau faan

Tfii sfin CO djnh hOu hinh dugc trinh bfiy theo nguyfln gia tru gifi trj hao mfln luy ke.

Nguyen gid Ifii sdn cfl djnh hibi hinh bao gflm gifi mua vfi Eofin bfl cfic chi phi khfic lifln quan trgc tiflp dflo vice dua Idi sdn vfio trang thdi sdn sdng sit dgng. Nguyfln gifi tfii sfin cfl dinh hlhi hinh do tg Ifini, tg xfiy dgng bao gflm chi phi xfiy dgng, chi phi sfin xufllEligc tfl phfit sinh cflng chi phi Ifip dfit vfi chay thii.

Tfii sfin cfl djnh hOu hinh dirge khflu hao tbeo phuong pbdp dirbng thing dga Iron Ih^ gian hfhi dgng u6c tinh, eg the nhu s^:

NJm 201S S6 nflm

Nhfi ci>a, vfli kifln trtc 5-25

Mfiymflc, ihietbi 3 - 10

Phuong tifln vfln tai 3-10

Thiet bj vfir phbng 3-5

Cac khofin Ifii, lo phat sinh khi Ihanh ly. bfin Idi sfin Id chfnh Iflch gilta thu nhflp tu thanh Ly vdgifi trj c6il Ifi cua tdi sfin vfi dugc ghi nhfin vfio bfio cfio kflt qufi hoat dflng kinh doanh hgp nhat

Tdi sdn efl djnh vfl hinh vd hao mdn

Tfii sfin cfl dinh vfl blnh phan finh gid tri ^ f i tri quyen sii dung dflt, dugc trinh bfiy iheo nguyen gi i ttfr gifi tr| hao mim luy kc. Nguyen gifi ban dfiu ciia quyfln sii dyng dfil bao gom gid trj cua quy^n sii dyng dat dugc ghi nhfln trong gia mua vfi cac chi phi lien quan Irgc Elflp tCri viflc co quyen sir dgng dSL Khflu hao dugc tinh theo phutmg phfip dirtmg thfing irong vflng 30 - 45 nfim.

Tai sfin cfl djnh vo hinh phdn dnh gifi trj phin mhm mfiy rinh vfi dugc liinh bfiy ihco nguyfln gifi tru gifi trj hao mon luy kfl, vfi dugc khau hao Uico phuong pbfip dudng thfing dga tren thfli ^an sir dyng hOu Ich u6c tinh Ifi 5 nfim.

1 2

C 6 N G T V c 6 P H A N N H Q A T H I £ U M E N T I E N P H O N G

02 An Dfi, phudng Lych I ray. qufin NgO Quyfln BAo cAo t i i ehinb hgp nhflt TTidnh ph6 Hai Phflng, CiPmCN Vigt Nam Cho nfimtfii chinh kflt Uiuc ngfiy 3] thfing l2nani2QI5

THUVET MiNH BAO CAO T A I C H I N H HQP NIlAX (Tiflp theo) MAU S 6 B 0 9 - D N / H N

CdclhuySt minh nay Id mpl hg phgn hgp Ihdnh vd cdn dio/c dgc ddng ih&i vdi bdo cdo idi chinh hi/p nhdt kem iheo

4. T O M T A T C A C C H I N K S A C H Kt TOAN CHU Y £ U (Tiflp Ihco)

Chi phi l i y dgng rcr bin Ab dang

Cfic tfii san dang trong qufi trinh xiy dgng vg mgc dich sfin Kufll, cho thu£, qufin Iri hnflc cho bfil ky muc dich nfio khfic dugc ghi nhfin theo gifi gbc. Chi phi nfiy bao gflm chi phi dich vu vfi chi phi Ifii vay c6 lien quan phh hgp vdi chinh sfich ke tofin cua Cong ty. Vific llnh kh4u hao cua cfic tfii san nfiy dugc fip dgng giflng nhu vdi cac tai san khfic, bfil d^u tir khi Ifii saa o vfio trgng thai sfin sfing sik dyng.

Cfic khofin trfi tnrdc

Chi phi trfi inrdc bao gflm cfic chi phf thgc tfl dfi phat sinh nhung cfl liCn quan dfln kcl qufi hoft dgng sfin xuflt kinh doanh ciia nhiflu ky kfl toan. Chi phi trfi iruflic bao gflm khofin lifi tniflc lifln thue dal vfi cfic khofin chi phi trfi tncflc khfic.

Tifln Ihuf dflt thfl hign so tifln Ihue dat dfi dugc trfi trudc. Tifln thufi dfli trfi tmdo dugc phfin bfl vfio Bfio cfio ket qua hofi d&ng kinh doanh theo phuong phfip dubng Ihitng tuong ur^ vdi ihoi gian thufi.

Cfic khofin chi phi trfi imdc khfit bail gflm gifi trj cong cm dgng cy, Jinh kifln loai nhfi dfl xufll dfmg Cfic chi phi nfiy dugc vfln hfia dufir hinh ihuc cfic khoan trfi tntdc vfi dugc phfin bo vfio Bfio cfio kfll qufi hoft dflng kinh doanh hgp nhit, sQ dgng phutmg phfip dufing thfing theo cfic quy djnh kfl tofin hifln hfinh.

Cfic khofin dgphbng

Cfic khofin dg phfing dugc ghi nhfin khi Cong ty cfl nghta vy ng hifln tai do kflt qufi tfi mfll sg kifln dfl nfiy ra vfi Cbng ly cd khfi nfing phai thanh loan nghia vy nay. Cfic khofin dg phfing dugc xfic djnh trf n co sfl uflc tinh ciia Ban Tong Gifim dflc vfl cfic khoM chi phi thiflt dfl Uianh tofin nghTa vy ng nfiy lgi ngfiy kfll thiic •jfa dfl kfl lofiiL

Ghi nhln doanb Ihu

Doanh thu ban hfing dugc ghi nhfin khi dflng thfli rhfla mfir tal cfi nfim (5) dieu kifln sau:

(a) Cong ly dfi chuyen giao p h ^ Ifln rui ro vfi lgi Ich gfln lifln vfli quyfln sfl hdu sfin phflm hg^ hfing h6a cho ngufli mua;

(b) Cflng ty khflng cfln nflm gift quyfln qufin ly hfing hfla nhu ngufli sfl hflu hfing hfla ho^c quyfln kiem sofit hfing hfla;

(c) Doanh thu dugc xfic djnh tuong doi chfic chfin; (d) Cong ty s€ thu dugc lgi ich kinh tfl tfl giao dich bfin hfing; vfi (e) Xfic d|nb dirge chi phi lifln quan dfln giao dich bfin hfing.

Lfii tien guT dugc ghi nhyn tren co sfl don lich, dugc xfic djoh tren so du cfic tfii khofin tien gui va Lfii sufit fip dgng.

Lfii tfl cfic khofin dfiu tu dugc ghi Dbfin khi Cflng ty co quy^n nhfin khofin IfiL

Nguf i t |

Cfing ty fip dung xu ly chcnh Ifieh ty gifi then huflng dan eiia Chu^ muc ke lofin ViglNamsA 10 (VAS 10) * Anh huong cua vige thay doi ty gifi hoi dofii". Theo dfl, cfic nghigp vg phfii sinh bfing ngoai If dugc chuy^ doi lbei> ly gifi lai ngfiy phfit sinh nghiep vg. So du cfic khoan muc lien Eg cfl gflc ngofi If lgi ngfiy kcl Ihuc ky k^ tofin dugc chuyen doi then ly gifi Igi ngfiy nfiy. Chcnh Iceh Ey gifi phfit sinh dugc hach tofin vfio Bfio cfio kflt qufi hoat dflng kinh doanh hgp nhfit. Lfii chfnh Iflch ly gifi do dfinh gifi lyi cfic sfl du tf i ngfiy kflt tfaflc nifln dfl kfl toan khflng dugc dfii^ dfl chia cho cfic cfl dong.

1 3

CONG TV C6 PHAN NHI/A THl£u NIEN TIEN PHONG 02 An Dfi, phufmg L.gch Tiay, quyr Ngo Quyfln Bfio cfio tfii cfafnh hgp nhIt Thfinh phfl Hfii Phflng, CHXHCN Vift Nam Cfio nSni tfii chfnh kflt thiic ng^ 31 thfing 12 nSm 2t)l5

THUVET M I N H BAO C A O T A I C H I N H HQP N H A T (Tiflp Iheo) MAU S6 B 09-DN/HN

Cdc ihuyet minh nay Id mpt bp phpn hgp Ihdnh vd cdn dugc dqc ddng ihdi vdi hdo cdo idi chinh hgp nhdi Afim Iheo

4. Tr iM T A T C A C CHfNH SACH K £ TOAN CHlJ v t u (Tiflp theo)

Thufl

Thufl Ihu nhflp doanh nghiflp Ihfl hifln tong gifi tJi cua thufl phai tra hifln i f i vfi ihufl hoin lai.

sfl Ihufl hifln lai phfii lia dugc h'nh dga Iren thu nhflp chju thue trong nflm. ITiu nhflp chju ihufl khfic \(n lgi nhiifln lhufin dugc trinh bfiy tren bfio cio kfll qua hofl dflng kinh doanh hop nhfll vi thu iihflp thiu ihufl khung bao gom tfic khoan Ihu nhfip hay chi phi tinb Ihue hoflc dug: khau Int trong cfic ky khfic (bao gflm cfi l5 maog sang, nflu cfl) vfi ngofii ra khong bao gom cfic chi lieu khong chju Ihufl hoflc khflng dugc khflu trii.

Thufl Ihu nhfip hofin Eai dugc tinh irfln cfic khofin chfnh Iflch giiTa gifi Tri ghi sfl vfi ca sfl tinh ihufl thu nhflp ciia cac khoan mgc tfii sfin hofic cflng ng lifn bfio cfio Ifii chmh hgp nhfit vfi dugc ghi nhfln theo phucmg phfip bfing cfin dfli kc tofin. Thuc ihu nbflp hoin Ifi phfii tra phai dugc ghi nhfln cho tat ca cfic khoan chenh Igch tfm thfli cfln tfii sfin thufl thu nhfp hofin i f i chi dugc ghi nhfln khi chfic chin cfl du lgi nhu|n tinh Ihufl trong luong lai dekhfiu trucac khoan chenh Iflch tfm thfli.

Thufl thu nhfip hofin lgi dugc xfic djnh theo thufl suat dg tinh se fip dgng cho nfiin tfii san dugc thu hoi hay ng phfii lia dugc thanh toin. Thue thu nhflp hofin Ipi dugc ghi nhfln vfio bfio cao ket qufi hofl dflng kinh doanh hgp nhfil vfi chi ghi vfio von chu sfl hCu khi khoan Ihue dfl cfl lien quan den cfic khofin mgc dugc ghi Ihfing vfio v ^ chu sfl hQu.

Tfii sfin Ihufl thu nhfip hofin ltd vfi ng Ihufl Ihir nbfip bofin lai phfii trfi dugc hfi irfi khi Cflng ty cfl quyfln hgp phfip dfl biJ Eru giaa tfii sfin thufl Ihu nhfip hifn hfinh vfli Ehufl Ihu nhfip hign hfinh phfii nflp vfi khi cfic tfii sfin Ihufl thu nhip hofin lai vfi ng [hue thu nhjip hofin Ifi phfii trfi lien quan loi Ihue thu nhfp doanh ughigp dugC qufin ly bfli cung mgl co quan thufl vfi Cong ^ cfl dg dinh tbaob Eofin thue thu nhfip bign bfinb trfn eg sdl lhufin,

Vifc xfic dinh thufl thu nhfip cua Cong ty cfin cu vfio cfic quy djnh hifin hfinh ve thoe. Tuy nhier, nhdng quy djnh nfiy thay doi theo timg thfli ky vfi vific xfic djnh sau cung ve thue thu nh|p doanb nghifip tuy thugc vfio kflt qufi kiem tra cua co quan thufl eft tham quyen.

Cac lofi thufl khac dugc ^ dung theo cfic lual Ihue hifln hfinh tai Vifll Nam.

14

C 6 N C T Y C 6 PHAN N H I / A T H i t U N | £ N TIEN PHONG 02 An E>fi, phudng Lych Tray, qufin Ngfi Quyfln Bio cio t i i cbfnb hgp nh i i Thfinh phfl Hai Phang. CHXHCN Vifit Nam Cho nfim t i i chfaih kfltthuc ngfiy 3 [ thfing 12 nim 2015

THUVF-T M I N H BAO c A o T A I C H I N H HQP NHAT (Tiflp (hfti) MAU SQ B 09-nN/HN Cdc thuyit minh nay Id mpt bp phpn h^ip ihdnh vd con dugc dgc d6ng ihdl vdt bda cdo tdi chinh hgp nhal hem then

& T i t N VA CAC K H O A N T I T O N C DirONC T l t N

31/12/2015 31/12/2014 VND V N D

Tifln mfil 248532.841 74.996,196 Tifln giii ngan hing 225-392.708.268 17.160,666.975 Cic khofin luong duong ufln M.500.00Q.OOO 32.500.000.000

240.141.24L109 49.735.663.171

4 P H A I T H U N G A N Hj^?< C U A K H A C H H A N G

Pbii Ihu ngin hf n cua khich hing Congty TNHH Ihuong mfii Nam Phuong Cong ly TNHH Thuong mfi Thfii Hoi Congty TNHH Thirong mai Hi Dung Cflng ly TNHH Tain PhUiSc Cac doi tugng khfic

Phfii thD hhfirb hfing cic hfn lieu quan Cong ly TNHH Xu4l nhfip kh^u Minh Hfii Cflng ty CP Nhya Thiflu nlfln Tifln Phong phia Nam

T . P H A I T H U N G A N H A N K H A C

Thufl thu nhfip cA nhfin ufi hfl nhfin vien Tfm ung cho cflng nhfin vifln

qu^ ngfin h f n Phfii Ihu khfic

31/12/3015 31/12/2014 VND VND

140.169,705,582 124.865.721.795 132.1 L 0.972.021 116,480.023.612

12.596.868.538 13,353.000.143 146.900.743.237 127.331.234.060

17.916.3 JO.073 18,165.787.925

288.512.418.120 191.095.398.440 39.923.910.894 18.516.786.812

778.130.928.465 609.B07.9S1.787

31/12/3015 3I/I2/1M4 VND VND

168.893.992 167.839.892 1.504.338.528 1.172.936.330

I63.00t).000 109.000.000 4.B36.772.160 1 431.302.702

6.673-004-680 2.871.078.924

NQXAU

3 I / I 2 / 2 D I 5 31/11/1014

Qufi hfD ijfln 3 nfim Cong ly TNHH lluimg Mink Cong ly TSHfi TMKD Shd Binh Trung

Ddi litgng khdc

V N D V N D VND V N D

Cifi gflc G i i tr i c6 Ah GiieAc G i i l r l c f l t U Cifi gflc ihuhflj tbHbfli

18.211.759.180 17.220.638. J 80 -4.473.393.135 - 4.478.393.135 -3.309.313.071 - 3.809.318.071 -9.924.047.974 - 8.932.926.974 -

18-211.759.180 - 17.220.638.180 -

13

C O N G TV C Q PHAN N H V A THl6U N | £ N T i tN PHONG 02 An Dfi, phudng Lgch Tray, qufin Ngfi Quyfln Bfii} cfin tfii chinh hgp nh4l TTifinh phe Hfii Phflng, CHXHCN Vifr Nam Cho nam tfii chinh ket IfaQc n^y 31 ihfing 12 nam 2015

THUYET MINH BAO CAO TAI C H I N H H Q P NHAT (Tiflp Ihco) M A U SQ B 0 9 - D N / H N Cdc ihuypi minh nay td mpi bg phpn hgp thdnh vd cdn dirge dgc ddng thai vdi bdo cdo idi chinh hgp nhdl kcm ih

H A N G T 6 N K H O

Hfing mua dang di dudng Nguyen ligu, vfit lifu

Cflng eg, dgng eg

Chi phi sfin kinh doanh dd dang

TTifinh phflm

Hfing hoa

31/12/2015 Gifi EAC Du phcmg

V N D VND 62.369.554.106

475.339.520.603 (4,748,985325)

6.157.969.857

55-478.406.049

146,805.3 79.840 (129.3 28:291) 27(1 [m

til

31/12/1014 Gjfiflw Dg phflpfi

VND VND 52.443.866.327

435.735.813.254 (1.049.990.158)

4.491,272.381

52.196.905.489

158.727.329.145 (2,269.788)

746.651.050.455 (4.878.113.416) 703.595.186-596 (1,052.259.946)

Nhu trinh bfiy tfi Thuyflt minh s6 19 vfi Thuyflt mrnh sfi 20, Onig ly dfi the chap hfing Ion kho vdi gifi trj ghi s6 Ifi ngfiy 31 thfing 12 nfim 2015 Ifi 693.030 irifu VND dfl dam bfio cho cfic khofin vay lai ngfin hfing (tfl ngfiy 31 Ihfing 12 nfim 2014: 649.390 Irifa VND).

10. C H I PHf TRA TRUQC 31/12/2015 31/12/2014

VND VND B) Ngfin hfn 663.996-112 281683.540

Cflng eg dgng eg 663.996.112 282.683.540

b) Dfii han 87.30S.SS0.984 37.941.740.728

Cong eg dgng eg 40.125.648292 29.981.289.338

Lgi thfl VI tri dja ly (Cflng ly TNHH Thaong mai Nhga Nfim Sao) 32.298.000.000 -Chi phi sua chua tfii san Jdn 5.001318.424 3.276.791.119

Phi tu vfln thucmg hif u 907,585,505 2.362.937.500 Chi phi lifi tiudc dii han khac 8.971.998.763 2.320.722.771

87.969.547.096 38-224-424-268

11. THUt VA CAC KHOAN

ChitKii

P H A I T H U / P H A I N Q P N H A N Q Q C

sfl diu nfim Phfit sinh trong nam So phai thu/phai So dfi kbiu

trir/tbgr nflp

sfl f ufli n in

a) Cac khofin phii thv Tien thue dat Cfic lof i thue khae C^ng

b) Cfic khofin phfii n^p Thue gia tri gia Ifing Thufl nhfip khiu 'ITiufl Ihu nh^ doanh nghiflp Cfic lof i thue khac Cpng

VND

450.000.000 529.031.853

VND

3.510.784.000 1.776.104.033

VND

979.U34.853 5.287.188.033

1.643323.053 192.025.795.970 355.936.014 17.739.260 966

8.756.635.873 45.736.815,13? 1.675.773.107 9.502.223.044

VND

3.060.784.000 2.288.868.012 1.041.198.832 5349.652,012 1.041.498-832

182.862.552.191 10.806.566.832 17.739.260.966 355.936.011 51.775.886.090 12.717.564.915 n.070.396.151 l07.6O0.OU0

22.431-668.047 265.ll04.09S-ri2 263A48.I)9SJ98 23-987.667-761

16

C O N G T V Cd P H A N N H Q A T H | £ U N | £ N T I £ N P H O N G

02 An Dfi, phudng Lfch Tray, qufin Ngfl 0"^^ Bin cfin Ui chfnh bgp nhfll TMnh pb6 Hfii Phflng, CHXHCN Vigt Nam Cho nfim ifii chinh kfll thuc ngfiy 31 thfing 12 nfim 2015

T H U V £ T M I N H B A O C A O T A I C H I N H H Q P N H A T (Tiflp Ihen) M A U S Q B 0 9 - D N / H N

Cdc ihuyei m/n/i nay Id mpr bg phgn bgp ihdnh vd cdn dugc dgc ddng thai vui bdo cdo idi chinh hgp nhdi kdm iheo

12. T A I S A N C 6 D I N H H U T J H I N H

Nhicfri, Mi J mdc, Phovig lif 1 Thiit bj vit klEi trie thiet bj via l i i v i i phnnR Ton? cqn?

VND VND VND VND VND ^GlVtN GIA T?i ngfi) 01/01/2015 67 i m * 12.081 517.136.589.086 74.417.512.945 10.760.124 633 1.274,281.038.745 Mua hong nfim - 3.582244.320 944.098.182 81.044,000 4,607.386.502 Dau lu xay dpg en 199.867.938.824 63J368.I94.267 25,639,708.675 2.616.486.273 291.192J2S.039 baa boanthkh Thanbly (12.7B4.3B9.376) (1.826.931.612) - - (14.611.320.988)

T?Jj|gfiy3l/l2^0]5 859.050 J61.529 581.960.096.061 101.001319802 13.4, 7.654.906 1.555.469,432,298

GIA TR| HAO IVION LCV K £

T?i ngay 01/01 2015 107,438.171.016 514.195.808.849 25.909.88Z 105 6.787.515.852 454J31.3 77.852 KH Irong nfim 45.269.254.536 45.406.851.59! 10.928.002.24! 1,817.325.785 103.421.434.153 Thanh ty 0,819.550.640) (1.776.233.491) - [4.595.784.1311 Tfiir^y3I/[2/20l5 149.887.874,942 357.826.426 949 36 837.884.346 8.604.841.637 553.157.027.874

C I A TRI CON LAI

Tii ngiy 3 L/l 2/20 IS 709.I62.486.SH7 224,133.669.112 64,163.435.456 4.852.813.269 1.IHl2Jn.404A24

Tfl ngiy 31/12/20 L4 564J28,t41,DJ5 2CL940.780.237 48,507.630.840 3.972.6*8.781 819.V49.66M93

Nhu irlnh bfiy tfl Thuyflt minh sfl 19 vfi Thuyfll minh s6 20, Cflng ty dfi Ihc chip tofin bg Ifii sfin co djnh hOu blnh vfti nguyen gifi tfl ngfiy 31 ihfing 12 nfim 2015 Ifi 1.347 073 Iri^ii VND (31 Ihfing 12 nfim 2014: 1,076,219 Irigu VND) de dam bfio cho cac khofin lifln vay ngfin hfing.

Nguyen gifi tfii sfin co djnh hOu hJnh hflt khau hao nhung van con sfi dung tfi ngay 31 ihfing 12 nfim 2015 Ifi 241.398 trigu VND (tfi ngay 31 Ihang 12 nfim 2014: 20L184 tri^u VNU).

13. T A I S A N C 6 D ( N H V 6 HiNH

Ouvfln sfi dunedflt Pbln mflm

mfiy tfnh Khic Tflns cflne

N G U Y E N G I A

V N D V N D V N D V N D

TaingfiyOl/01/2015 Mua trong nfim

35.910.974.946 7.105.350.000

133.400.000 6.506.538.824 635.677.151

42,570.913.770 7.741.027.151

Tai ngfiv31/l 2/2015 43 (116.324 946 153.400.000 7.142,2! 5,975 50.311.940.921

G L A TR| HAD M Q N L C V k £ TpjngfiyOl/01/2015 1,407.630.806 24.478.006 477.546.594 1.909.655.406 Khflu hao trong nfim 832.078.872 19.099.559 324.516.706 I . I 75.695.137 Tfirgfiy3l/12/2015 2.239.709.678 43.577.565 S02.063.300 3 OS5.350.543

G I A TR( C 6 N L A I

Taing&y3l/I2/20IS 40.776.6 IS.26S 109.822.435 fi.340.152.675 47.226.590-378 Tfingiiy3l/I2/2014 34.503J44.140 128-921.994 6.028,992.230 40.66 LJ5SJ64

Nhu u!nh bfiy i f i Ihuyfli minh sfl 19 vfi Ihuyfli minh sfl 20, Cflng ty da ihfl chflp quyfln sii dgng dat vdi nguyen gifi tfi ngfiy 31 Ihfing 12 nfim 2015 kln>arg34 179ln> VND(31 ihfing 12 nfim 2014: 34.179 tri&u VND) de dfim bao cho khoan lien vay ngfin hfing.

1 7

C 6 N G T Y C 6 P H A N N H Q A T H I £ U N I £ N T J £ N P H O N G 02 An Da, phudng Lfch Tray, qufin Ngfl Quyen Bfio cfin tfii chinh hgp nhit Thfinh pha Hfii Phftng, CHXHCN V i | i Nam Cho nflm tfii chfnh ket thuc ngfiy 31 thfing 12 nfim 2015

T H U Y £ T M I N H B A G C A O T A I CIliNH H Q P N H A T (Tiflp theo) M A D S 6 B 09-DN/HN Cdc ihuyil minh ndyld mpl bp ph^n hgp ihdnh vd cdn dugc dgcdi/ng thin vin bdn can Idi chinh hsp nhdt kim Ihtn

14- CHI P H I X A Y Di/NG CO B A N D Q D A N G

Nam 2015 Nam 2 0 1 4

V N D VND fi^D njSm 149.061.467.288 111.928.819.957

Tang irong nflm 326.295.955.177 288.253.527.679

KAE chuyen sang tai san co djnh hOu hinh (291.192.328.039) (249.077.902.440)

Kflt chuyfln sang tfii san co dinh vS hinh - (1.853.779.661)

Giam khfic (9.706.166.176) (189,198,247)

Cufli nfim 174.458.928.250 149-061.467.288

Cfic cSng Irinh xfiy dung co bfin dd dang bau gflm:

31/12/2015 31/12/2014 V N D VND

Nhfi mfiy sfin xiiit tgi ucr sd mdi Dircmg Kinh 165.051.436.082 140,907.652.789

Dg fin sfl 02 AnDfi(") 9.125,122.278 7.321.164.499

Cfic uflng trinh khfic 282.369.890 833.650.000

174,458.928.250 149.06 L467.2S8

Nhu trinh bfiy tfi Thuyet minh sfl 19 vfi Thuyflt minh so 20, Cong ly dfl the chap cong Irinh xfiy dgng co bfindd dang vdi gifi trj ghi sfl tfl ngfiy 31 thfing 12 nam 2015 Ifi 174.458 Lriqu VND (tfi ngfiy 31 thfing 12 iiajn2014: 149 06] lii^u VND) dfl dfim bfio cho khofin tifln vay ngfin hang.

( ' ) Theo cfic CSng vfin sfl 375.'UBND-XD ngay 18 Ihang 01 nfim 2008 vfi sfl 2460/UBND-CN ngfiy 12 ihfing 5 nam 2010 ciia Uy ban Nhfin dan Ihanh pho Hfii Phdng, Ceng ly dugc phflp phil Irifln mfll ifl hgp tda nhfi bao gflm cfic cfln hg uhung cu vfi vfin phdng uho thiifl Ifi sfl 02 An Dfi, phudng Lfch Tiay, Ihfinh phfl Hfii Phftng. Ngfiy 22 thfing 5 nfim 2014, tJy ban Nhfin dfin Ihanh phfl Hai Phdng ra Quyfll djnh ifl 101 a.'QD-UBND vfl viflc phe duygt dfl fin quy hofch chi tifll 1 /500 vfi thiflt kfl cOa Dg an, theo d6 Cong ty id c6 liAuh nhi^m irifln khai cfic thu tuc liflp theo cua Dg fin theo quy djnh.

15. D A D TlT V A O C O N G TY L I E N D O A N H , Ll I lN K £ T

31/12/2015 31/12/2014

VND V N D

Dau tu vao cong ty lien doanh. Hen kfll 105.695.883.000 80,195.883.000

PhAn lgi nhufin phat sinh sau ngfiy dau tu tru co lOc 27.843.864.545 36,214.808.086

dirge chia

133.539.747.545 ] 16,410.691.086

Trong dd: Cftng ty cfl phan Nhga Thiflu nien Tifln Phong phia Nam 100.837.249.792 82.516.062.238

Cong ty cfl phan Bao hi Tien Phong 10.047,053,308 9.006.724.734

Cdng ly TNHH Li&i doanh Nhga Tien Phong - SMP ( • ) 22 655.444.445 24.887.904.114

133-539.747345 116-410.691.086

Thong lir chi tiflt vfl cfic cOng ly lifn doanh, 1 1 ^ kfll cua Cong ly tfi ngfiy 31 Ihang 12 nfim 2015 xem Thuyflt minh sfl 1.

1 8

C Q N G T Y C 6 P H A N N H Q A T H I E U M E N T I E N P H O N G 02 An Dfi, pJiuimg Lfch Tiay, qufin Ngo Quyen Bfio cfio tfii chinh hgp nhit Thfinh phfl Hfii Phftng, CHXHCN Vifil Nam Cho nfim ifii chinh kfll thiic ngfiy 31 thfing 12 nfim 2015

T H U V £ T M I N H B A O C A O T A I C H I N H H Q P N H A T (Tiflp Iheo) MAU S Q B 0 9 - D \ / H N Cdc ihuyel minh nay td mgi bgphpn hgp ihdnh vd cdn dugc dgc ddng thdi vdi bdo cdo idi chinh hgp nhdl kem iheo

15. BAU TU" V A O C O N G T Y L | £ N D O A N H , L | £ N K t T (Tiflp liieo)

(•) Cflng (y TNHH Lifn doanh Nhga rifln Phong - SMP ("Cong ly lien doanh") dugc thfinh Ifip theo Chihig nhfin Diu LU ra nuftc ngofii w 222'BKH-DTRNN do Bg Kfl hof ch vfi Diu m cip ngfiy 05 ihfing 3 nam 2009 vfi Giay ehung nhfin Dfiu tu sfl 032.TB.VC do Cue Diu tir Uong mrflc vfi nuflc ngofii Vieng t'hfin eip ngfiy 17 4/2008 giua hai ben lil Cong ly Xufll nhfip khiu Thirong mgi SMP ("Cflng ty SMP") vfi Cflng ly Cfl phan Nhga Thieu nien Tien Phong.

Ngfiy 15 Ihfing 5 nfim 2014, Cong ly dfi ky hgp dflng chuyen nhugng phan von chii sfl httu tfi Cflng ty SMP vfli Cflng ty TNHH Xuat nhfip khfiu Ihinmg mai PPS {"Cong ly PPS"), iheo dfl Cflng ty s bfin tofin phin vfln Cflng ly dang nflm gift tgi Cfing ty SMP cho Cong ty PPS vfli so tifln Ifi 1.275.000 USD. Dfln thai diim Ifip bfio cfio tfii chinh hgp nhit nfiy, giao djch nay chua dirge thuc hign.

Trong nfim, cac grao djch gitta Cflng ty mg vfi Cflng ty lifln duanh lifln kflt ehii yeu Ifi hoft dgng mua bfin nguyfin Vfl ]i|u, Lhfinh pham, chia lgi nhu^(chi tiflt trinh bfiy [f i Thayfll minh. so 32).

Thflng tin tfii chinh tflm Ifil v i efic cflng ty lifln doanh, lifln kfll cua Congty nhu sau:

31/12/2015 31/12/2014 V N D V N D

Tflng tm san 780-340,539.785 526,785,034.489

Tflng cong ng 448-893,820.4] 9 241.608,2,33.915

Tfii sfinthuin 3 31.44 6.719.366 285.176.800.574

Phan tai san Ifauan Cong ly dau tir vao cong ly 11*B doanh, lien ket

133.539,747,545 116.410.691.086

Nfim 2015 Nfim 2014 V N D V N D

Doanh thu thuan 881.363.807.825 660.604.356.645

Lgi nhuAn sau ihufl 49.777.099.494 39.346.862,702

Lgi nhufu thuan tir kfaoan dan tir vfio Cflng ty lifn doanh, lien ket

17-628,831,459 19-190.114.504

1 9

C O N G TV C 6 PHAN N H Q A THlfiU N 1 £ N T | £ N P H O N G 02 Ad Dfi, phufljig Lfch Tray, qufin Ngfl Quyfln Bfio cfio tfii ebfnh hgp nhi i Thfinh phfl Hfii Phflng, CHXHCN Vi | t Nam Cho nfim tfii chinh kflt thuc ngfiy 31 thfing 12 nfim 20 J 5

THUVET M I N H B A O C A O TAl C H I N H H Q P NHAT (Tifp Ihfo) MAU S 6 B 09-DN/HN Cdc ihuyel minh nay Id mpi hp phdn hgp ihanh vd can dirge dgc dong ihdi vdi bdo cdo idi chinh hgp nhdl kem iheo

16. PHAI T R A NGLTQI B A N N G A N H A N

31/12/2015 31/12/2014 VND VND VND VND

Gifi HI So cfi kbi nang Gifi trj So cfi kbfi nang t r i ng t r i i g

Cfic khotn pbiitri ngiroi bin ngin hfn Cong ly Co phan Nhga Tin Kim I6.050A72J] ] 16,050.472.7] 1 3.790.167.260 3.790.167.260

Cong ty Co phan Thinmg mfi Dfiu kM lojjismooo 10.018.800.000 413.655.000 413.655,000 Phironp Dfinp

Borouge Pie Ud 9.935.575.650 9.935.575.650 • -Ticon Overseas, Inc 8380.372.000 8.380.372.000 10.336.950.000 10.336.950,000 Hyosung Coporalion 8.258.430.600 8.258.430.600 - -Pha! nfi eho eac doi tirqng khfic 27 30.301 150 27.530.304150 106.491.108.115 106.494.108.145

Cgng 8a 173,955.111 80.173.955.111 121.034.880.405 ]2].034m405 Phfii (ri Bgirbi bin Ifi tie bfn l i» quin

Cong ly Co phan Bao bi Tien Phong 1.102.009.931 1.102.009.931 724.903.102 734,903.102

Cflng L102-009.931 1.102.O09.9J1 724.903.102 724.903.102

81,275,965,042 81,275,965-042 121,759,783 J>07 121.7S9.7K3.5U7

1 7 . C H I PHI PHAI TRA NGAN HAN

31/12/2015 31/12/2014 V N D V N D

Chi phi phfii trfi nhfi phfin ph6i 176.153213,284 62.051.060.338

Phfii irfi cfic nhfi ihfiu I . I 40.910.0011 1.140.910.000

Chi phlvfin chuyfln 4.807.466.804 2.832J77JI0

Uki vay phaitri 3.5%.997.360 1.775J79.253

Chi phi khfic 3.201.108,077 305 450.000

188.899.695.525 6SJ0S,176-90I

18. P H A I T R A N C A N H A N K H A C

31/12/2015 31/12/1014 V N D V N D

hJhjn ky quy> ky cugc ngfin hfn 7.784.175.500 8.755.183.500 KinEi phi cflng dufin 637.223.287 1,206.509.489

Bfio hi em 469.167.551 355.954.997

Phai lifi mua cfl phin cOa Cflng ly T N H H Thutmg mfi 15,546.720,000 Nhga Nfim Sao

15,546.720,000

Cfic khofin pbfii lifi khfic 4.031,466.49] 2.564.259.480

28.468.752-829 12.881.907.466

2 0

C O N G T Y C6 P H A N N H Q A T H | £ U NlflN H E N P H O N G 02 An Dfi, phifong Lgch Tray, qu^n Ngo Quyfln Jliflnh phfl Hfii Phftiig, CHXHCN Viqi Nam

Bfio cfio tfii chfnh hgp nh i i Cho nfim EAI chfnh kfll Ihuc ngfiy 31 ihfing 12 nfim 2015

T H U Y 6 T M I N H B A O C A O T A I C H I N H I I Q P N H A T (liflp theo)

Cdc Ihiryer minh nay Id mgi bg phgn hgp thanh vd cdn dugc dgc dung ihdi vdi bdo cdo tdi chinh hgp nhdl kem theo

19- V A Y V A N Q T H U £ T A I CHtNH N G A N H ^ N

M A U S Q B D 9 - D N / H N

31/12/2014

Vay ngfin hfit Ngdfii hfn dfln hfn trfi (xem Thuyet minh so 20)

VND Gifi tr i S6 cfl khfi nflng I r i

ng 837.790.841.753 S3 7,790,R41,75 3

2.440. OOO.OOO 2.440.000 OOO

I r<ing nfim 31/12/2015

VND Tflng

2.158,857,530.409

20.847.920.000

1.944.724.723.857

4.187.920.000

V N D

Cifitrj Sflcokhiningtrfi ng

1.051.919,147.810 1.051.919,147.810

19.100.000.000 I 9.100.000.000

840.230.841.253 840,230,841,253 2,179.700-450-409 1,948,912,143,852 1,071-019,147,810 1.071,019.147.8111

Cfic khofin vay ngfin hfn cfia Cflng ty dugc dung de bfl sung vfln luu dflng tmng qufi trinh hoft d ^ g sfin vuit kinh doanh, Cfic khofin vay bfing dflng Vifll Nam vfi Dfl la My vfli Ifii suil vay Ifi tir 4,5%/nani dfln 5,S%/nam.

Phfin Jofi cfic khofin vay theo hinh thuc bfio dfim vay nhu sau:

Cac khofin dugc dfim bfio bfing nguyen gifi cua tfii sfin co dinh vfi chi phi xay dgng cfl bfin dfl dang

Cfic khoan dugc dfim bfio bfing tofin bg gia trj ghi so cua lifing iflii kho Cfic khofin dugc dam bfio bfing hgp dong Ihfl chflp cfic khoan plifii thu Cfic kJiofin vsy khflng co tfii san dfim bao

31/12/2015 31/12/2014

VND V N D 49L747.355.225 501.822.825.234

323.045.110.561 161.284.319.380

256.226 683.024 177.123.696.639

1-071-019,147.810 840.230-841-253

Cfic khofin vay ngfin hfing ngfij] hfn vfi dfii hfn(Thuyflt minh sfl 20) dugc dfim bfio bfing lofin bfl tfii sfin cfia Cflng ty vfli gifi trj ghi sfl t f l ngfiy 31 thfing 12 nfim 2015 Ifi 2 2 5 0 . 1 9 1

lriguVND(3l thfing 12 nfim 2014: L908.850 t r i ^ VND).

21

C O N G TV C 6 P H A N NI l l /A T H i t U N I E N TIEN PHONG 02 An DA, phuflng Lfch Tray, qufin Ngfl Quyfln Thfinh phfl Hai Phflng. CHXHCN Vigl Nam

Bfin cAa (fir chfnli hgp nhAl Oicrnamlfii chinh kflllhuc ngfiy 3 j thfing i2nain 2015

T H U V E T MINH B A O C A O T A I C H I N H H Q P NHAT (Tiep then) Cdc Shuyil minh nay id mgi bgphgn hgp thdnh vd cdn dirge dgc ddng thdi ydi bdo cdo idi

M A U S 6 I I {19-DN/HN

20. V A Y VA NQ THU£ XAl C H I N H DAI H A N

31/11/2014

Ngfin hfing TMCP Qjoc te VifilNam - Chi nhfinh Hfii Phong

3L/12/20L5 VND VND VND

Gifi trj So CO kha ning Tflng GIfin Gifi irt sfl cfi khfi ding t r i ng I r i ng

23.336.677.080 23.336.677.080 76.600.459,600 29,425,660.000 70,511,476.680 70.511.476.680

23.336.677.080 23-336,677,080 76.600.459-600 29.425,660,000 70.511.476,680 70.511.476.680

Tfi ngfiy 31 thfing 12 nfim 2015, vay dfii hfn ihfl hifln cfic khfl uflc nhliii ng vay dfii hfn vfli tflng sfl tifln 76.600.459.600 VND. EChofin vay nfiy sfi dugc trfi Ifim nhiflu lin bfil dfln lit ngfiy 24 thfing 9 nfim 2015 dfln ngfiy 24 thfing 12 nfim 2019. Khufin vay chju ifii suit 7,9% tfi Ihiri diflm gifii ngfin, Ifii suflldugc diflu chinh 03 Ihfin^lfln vfi dugc trfi vfio ngfiy 01 hfing thfing. C6ng ty sir dgng Ifii sfin cfl dpili dfl Ihfl chflp chu khufin vay nfiy (xem Thuyflt minh sfl 19).

Cfic kliofin vay dfii hfn dugc hufin Ufi theo Ijch biflu sau:

3I/I2/20IS 31/12/2014 VND VND

Trong vong mgt nfim 19.100.000.000 2.440.000.000

Trong nfim thu hai 20.000.000.000 5.760.000.000

Tfl nfim Ihfl badfln nfim ihfl nfim 50.511,476,680 17,576,677.080

89.6 LL. 476.680 25.776.677.080

Trir 30 phai tra trong vfing 12 thfing 19.100.000.000 2,440.000.000

(dugc trinh bfiy (i phan ng ngfin hpn - item Thuyflt minh so 19) sfl phaj tra sau 12 thang 70.511.476.680 23.336.677.080

22

C 6 N G T V C Q P H A N N H Q A T H I E U N I E N T I E N P H O N G 02 An D I phu4]ni|i l^nh I'ray, qufin Ngo Quyen Thanh phfl Hai Ph6ng, CHXHCN VjgiNam

BAD rio tii chinh fagp nliflr Cho nfim tdi chinh kfll Ihuc ngfiy 3 i ihfirg 12 nfim 2015

T U U V £ T M I N H B A O C A O T A I C H I N H H Q P N H A T (Tlflp CaclhuySt m inh ndy Id mgl bp phpn hgp thanh vd can dugc dgc- dong ihdi vdi bda cdo Idi chinh hgp nhdlk^m theo

M A U S 6 B 0 9 - D N / U N

21. V A N C H C s d H d U

sfl dir (fi 01/01/2014 Lgi nhiiln ining nim Ting vfln TrichquJ tO Tg! nhofln Trfch QuJ khcn Ihuong, phuc lgi Thu lao l l ^ i dflng Qudn tri> Ban Tflng Gidm dflc vA Ban kjflm soil Trdcfltuc sfl dir t f l 01/01/2015 Phan lofi Ifi ihco Thong tu 200 sfl dv tft 01/01/2015 (Triah bdy Ifi) Lgi nhufin trong n&ni Tdng vfln (i) TricJi qu5 tir lgi nhu|h (ii) Trlch Qup khcn (huflng, phuc lgi (ii) Thu Ian Hgi dflng Quan trj. Ban Tflng Gidm dflc va Ban kiflm sua! (ii) Tra cfl idc(iu)

vfln g6p chu sfl hull

V N D

4JiJ7 9.960.000

130.012.940,000

563J9Z.900.0D0

563J92.000,000

56.338.050.000

Quy dAu [ir phdt irifln

VND

4S3-745.g09-HJ

(L 30.012.940.000} 113,418.294,596

467.151.163.939 56,339.290.000

523.490.453.939

(56,338.050.000) 196.901,379,119

Quy dg phong Lgi nhu^n nau thufl Ui chinh chua phin phfli

VND VND

43J37.996.000

13.00 [.294,000

56J39,290.0D0 (56,339.290.000)

265.5B4.924J51 325.045.515-976

(126,419.5«(.5%) (17,537.266.342) (2,650,000,000)

(65.006.994.000) 379.U26.59L.3H9

379.026.591J89 366.157-395,876

(I%,90I.379.1I9) (23,444.862.353) (4,900.000.032)

V N D

1.226.048-689.694 325.045.515,976

(17.527.266.342) (2.650.000.000)

(65.006.994.000) 1,465-909.94 5.318

1.465-909.945.328 366-157.395.876

(23,444,862.353) (4,900,000,032)

So Jirl|iJi/i2/2D15 6]».mmono 664.053,78.3-058 (84.508 93.5 OOP) (84.508.935.000) 43 5.418. HI 0.761 1.719.213-543.819

& Ngdy 08 Thflng 5 nim 2015. Cflng ty thgc hi^n iflng vfln diflu 1 bing phirong thOc phdt hflnh cfl phiflu cho cdc cfl dflng hi^n hOu Ifr qup dflu tu phflt trien vdi sfl lifln Id 56J38,050.t>D0 VND, lutmg iing vdi sfl cfl phiflu phflt hinh ihflm Id 5.633,805 cfl phiflu theo N ^ j quyflt Dfi hgi dong cfl dflng sfl 48/NQ-DHE>CDTN/NTP ngiy 08 didng4ndm20l5-

23

C O N G T V C6 P H A N N H Q A T H I E U N I E N T I E N P H O N G 02 An Dd, pJmdng l^ th lYay, quan Ngo Quyen Bdo cdo tdi chinb hgp nhal Thdnh phfl Hai Phflng, CFIXHCN Vrel Nam Cho ndm tdi chinh kflt Ihuc ngay 31 Thdng 12 nflm 2015

THIfVET M I N H B A O C A O T A I CHiNH H Q P N H A T (Tlflp theo) M A U SQ B O ^ - D N / H N CJJC ihrydi minh ndy id mpt bg phpn hgp ihdnh vd can duuc doc dCng Ih&i vdi bdo cdo lai chinh hgp nhdt kem iheo

31- V 6 N C H I ) S 6 HtTU (Tiflp theo)

(ii) Cflng ly phfln phfli lgi nhudn ndm 2014 theo Nghj quycl Dgi hgi dflng cfl dflng sfl 48/NQ-DHEJCDTN/NTP ngdy 08 thfing 4 ndm 2015 vd tarn trlch cdc quy nflm 20!5, the nhu rau. trich quydflu Elf phdttrifln td l%.901.379,119 VND, [rich quy khenEhuong, phOc lgi Id 23.444.862,353 VND; vdlrdlhh lao Hfli dong Quan trj> Ban long Gidm dflc vd Ban kiflm sodt Id 4.900.000,032 VND.

(iii) Cflng ly t r i cfl tijc *eo Iheo Nghi quyfll Dai hfli dflng cfl dflng sfl 48/NQ-DHDCDTN/NTP ngfiy E thdng4 nflni20l5 [LTlgiuhufin sau ihufl nfim 2014 vfli iflng sfl tifln la 84.508.935.000 VND (15% vfln diflu Ifl). Trong thing 01 nfim 2016, Ccing ly dS thgc hifln tam ilng co rtrc bfing tien ndm 2015 (dgl l )d io cfic cfl dfing vi!fi mi[rc ihanh loan bdng 15% tren vfln Dieu Ifl,

cfl phiflu 31/12/2015 31/1ZQOH

- sfl I irgng cfl phiflu dd bdn ra cfing chiing + Co phiflu phfl thong 61.973.095 56.339.290

- sfl lirgng CD phiflu dang lu^ hdnli + cfl phiflu phfl thong 61.973,095 56.339.290

vfln dieu Ifl

Theo Giay chimg nhdo ddng ky kinh doanh sfl 0203001195 ngfiy 30 thfing 12 ndm 2004 vd sih dfli ifln thir 10 ngfiy 25 thfing 6 ndm 2015 do Kfl hoach va Dfiu tu Ihanh phfl Hai Phfingcip, vfln diflu Ifl ciia Cfingty Ifi 619.730.950.000 VND. I ' f i ngfiy 31 ihfing 12 nfim 2015, vfln diflu Ifl dfi dugc cfic cfl dflng gdp thinhii dau:

Theo Giay chmig Dh |n D K K D

31/12/2015 31/12/I0[4 Cfi dfing <%> VND VND

Tflng Cong ty dau tu va kinh doanh 37.10 229.943.539.913 209.040.000.000 vfln nhfi nuoc (SCIC) Cac CO dong khac 62.90 389.787.410.087 354.352,900.000

100 00 619.73fl-950.{IO(l 563.392.900.000

21- C A C K H O A N M Q C N G O A I B A N G C A N O 6 I Kt T O A N

31/12/2015 31/12/2014

Ngoai Ifl cdc loai Dfl la My (USD) 5 . ^ *

24

CONG TV c 6 PHAN NHQ A T H i t U N | £ N TlilN PHONG 02 An DA, phuflng Irach Tray, qufin Ngfl Qtiyfln BAo cdo Idi cbldb bgp nhdl Thdnh phfl Hdi Phflng, CI ix'l tCN Vifll Nam Cho nSm tAi chinh kflt ihuc ngay 3llhArg l2nani2QI5

THUVET M I N H BAG CAO T A I C H I N H HQP NHAT (Tiflp then) M A U S 6 B 09-DN/HN Cdc ihuyei minh nay Id mpt hp phdn hgp ihdnh vd can iiugc dqc dang ihdi vdi bdo cdo idi chinh hgp nhdl k^ffi iheo

27. CHI P H I B A N HANG VA QUAN L ¥ DOANH NGHl£P

Nfim2015 Nfim2014 VND VND

CAc LtbuAii cbi phi bdn hddg pbdt sldb trodg ndm Chi phi vfin chuyfln 73.424.312.071 62.243.694.796

Chi phJ chjflt khiu, bfli khfiu 475.626.988.649 255.324.084.899

Cdc khodn chi phi bdn hdng khdc 131-822,937.478 96.592.360.580

6HD.S74.23S.198 414,160.140.275

Cdc khodn chi phi quan ly doanb ngbiflp phfit sinh trong ndm

Chi phi nhfin cflng 35,723,177.687 28.464.870.296

Chi phi khdu hau lAi sAn c6 djnb 23.252.687.528 21.438.561.543

Chi phi khdc bfing tifln 69.154.597.443 14.436,400.710

Cdc khoan chi phJ quan ly doanb nghiflp khdc 23.890,973.259 48.306.150.923

152.021.435-917 112.645.983.472

CHI PHt TUVt T H U N H A P D O A N H NGHJfiP H 1 $ N H A N H

Nim 2015 Nim 2 0 1 4

V N D VND Chi phi Thufl TNDN Tinh trfin thu nhfip chju ihue ky hifln 45.728.897.313 56.548.691.284

hanh

Trong do: Cdng ly Cd phdn Nhuo ihieu men Tien Phong 4J.727.J39J79 56.543.69 US',

C6ng ly TNHH Bdl dgng san TiSn Phong 1.353J 34 1 ":

Tong chi phi thufl TNDN hifln hunh 45.728.897J13 56,548-691.284

Congty TNHH MTV Nhga Thiflu nien Tifln Phong Mien Tnuig - cflng ty coo cflng ty - dang Irong giai dofn mi ddi thue nfin khflng phdi ^inh ch! phi ihufl thu nhfip doanh nghifip.

29. B Q P H A N T H E O L I N H V Q C K I N H D O A N H V A T H E O K H U V Q C D J A L Y

Hoal dflng sdn xuAl kinh doanh chinh ciia Cong ty vd cac cflng ty con trong nfim Id sdn xudt kinh doanh cdc san pham nhga dan dyng vd cdc sdn pham nhga phyc vg cdc ngdnh nfiy dyng vd cflng nghifip. Theo dfl, Ihflng Tin Tdi chinh Irinh bdy irfin bdng cfin dfii kfl lodn hgp nhAl tfi ngdy 31 thdng 12 ndm 2015 vdUidn bfl doanh thu, chi phi ttinh bdy Ircn bdo cdc kcl qud hoyl dflng kinh doanh hgp nhdt cho nfim lai chinh ket thuc ngdy 31 thdng 12 ndm 2015 dflu lifid quan dfln hoft dflng kinh doanh chEnh.

Hopl dflng kinh doanh chinh cua Cong Ty chd yfiu trong Idnh ihfl ViflL Nam, vl vfiy Cong ty khong l|p bdo cdu bfl phan kinh doanh Iheo khu vyc dja ly.

30. L A I C O B A N T R E N C6 PUltV

Lfii CO bdn trfin cfl phiflu nfim 2014 dugc trinh bdy Ipi theo cdc huflng dSn lai Thflng tu sfl 200/20I47IT-BTCdo Bfl l fii chinh ban hdnh ngfiy 22 thdng 12 ndm 2014 CThflng lu 200"), hirflng din chfi dfl ke loan cho doanh nghiflp.

2 6

C6lNG TV C6 P H A N N H Q A T H T £ U N I £ N T E E N PHONG 0? An Dd, phudrg Lgch Tray, qufji Ngo Quyen Bdo cdo tdi rhinfa hgp nhat Thdnh phfl Hai Phflng, CHXHCN VifltNam Cho nflm tdi chinh kflt Uiiic ngdy 31 thdng 12 ndm 2015

THUVtT M I N H B A O C A O TAl CHfNH HQP N H A T (Tiflp Ihco) M A U S6 B 09-DN/HN Cdc ihuyil minh nby Ih mpi hp pkpn hgp ihdnh vu can digic dgc dong ihiii viii bdo cho tai chinh hgp nhal kem Iheo

30. LAI C O BAN TREN cO PHIEU (Tlflp theo)

Vifc tinh lofln Ifii ca bdn trfin cfl phiflu phfin bfl cho cdc cfl Jong sfl hihi cfl phicu pho thong cua cflng ty mg Jirgc thgc hifln trfin ca sfl cdc sfl liflu sau:

Nfim 20E4 Nfim 2015 (Trinh bdy Lai)

Lgi nhufin dfl tfnh Ifii ca bdn trfin cfl phiflu Trif: So trich quj khen ihirflng phuc lgi So binh quan gia quyen ciia co phifiu phfl thong dfi tinh Ifii Ircn cfl phieu cO ban

Lfii ccr bin tren co phieu

VND 354,157,395,876 (13.000 OOO.OOO)

61.973.095

VND 303,600.653.623

(21 444.862.3531 61.973.095

5.7 I S 4.899

Diflu chmfa lgi sfl cfl phiflu pfafl lh6ng blnh qufin gi i quyfln

Trong nfim, Cong ly dfi thgc hifin Ifing vfln diflu Ifi bdng phirong thOc phat hdnh cfl p h i ^ cho cdc cfl dfing hifin hihi tCi quy diiu Ul phdt Iricn dSn dfln vific dieu chinh hoi to so lirgngco phieu pho thong binh quan gia quyen dang lim hdnh c6a nfim 2015 nhu sau:

Sfl ch phieu blnh Lfii ca bin qufin gia quyfln trfin cfl phiflu

cfl phieu VND

Theo hdo cdo tdi cbEnh nfim 2ft|4 5 6 . 3 3 9 . 2 9 0 5 J S 9

Anh hiidng cua trd cfl tdc biUig cfl phiflu dugc phdt hdnh vdo ngdy 08 Ihdrg 5 ndm 2015 5.633.805 ( 4 9 0 ) sfl dfl diflu chinh lai 61 .973 .095 4 .899

3 1 . C 6 N G C Q T A I C H I N H

Qudn ly riii ro vfln

Cfing ty qudn ly ngufln vfln nhfim dam bdo rfing Cfing ly cfi ihfl vira hoft dfing Hfin tgc vfia ifli da hfia lgi Ich cua cdc cfl dong thong qua tfii uu hfia so du nguon vfin vd cong ng.

Clu Inic vfln cua Cfing ty gflm cfi cdc khoan ng thuan (bao gfira cac khoau vay nhu dt trinh bdy tgi Thuyet minh sfl 19 vd sfl 2 0 trd di tifln vd cdc khoan tuong Jirong lien) vd phin vfln ciia cdc cfl dfing (bao gflm vfln gfip, cdc quy dg Iril, lgi nhuan sau thuc chua phan phfii).

Hp so don bay lai chinh

sfl dfin bay lai chinh ciia Cfingty lai ngdy ket ihfic nifin dfi kfl loan nhir sau: 3 1 / 1 2 / 2 0 1 5

sfl dfiu bay tdi cbinh Cdc khodn vay Trii: Tien va cdc khodn tuong duong tifln Ngthufln vfln chu sfi hitu j y 1$ ng (budd Irfia vfln cbk sfi hfhi

31/12/2014 VND VND

l.Ml.53 0,624,490 863.567.518-333 240.141,241,109 49.735.663 171 901.389.383.381 813.831.855 162

1.719.213,543.819 L465.909.945J2S OJ 0^

Cdc chinh sdch kfl ttidu chu yen

Ch! ticl cdc chinh sdch kc lirdn chu yflu vd cdc phirong phdp md Cfing ty dp dung (bao gom cdc lieu chi de ghi nhfn, co sfi xac d|nh gid trj vd ca sfi ghi nhfin cac khodn thu nhfip vd chi phi) dfii vfii tung )ogj tdi sdn Idi chinh, cfing ng tdi chinh v i cfing eg von dugc trinh bdy ch! lict lai Thuyflt minh sfl 4.

27

C 6 N C T Y C 6 P H A N N H V A THTEIT N I E N T I E N P H O N G 02 An Dd. phudng Lf ch Tray, qufin Ngo Quyfln Bdo cAo Idi chfnh bgp nhal Thdnh phfi Hdi Phftng, CHXHCN Vlgt Nam Cho nflm tdi chinh kfll thtic ngdy 31 ihdng l2nflni2Ql5

T H U Y £ T M I N H B A O C A O T A J C I H N H UifP N H A T (Tiep Ihco) MAU S6 B 0 9 - D N / H N Che Ihuyil imnh nhy id mpl bp phdn hgp ihhnh vd cdrs dugc dqc ding Ihdi vdi bho cho im chinh hgp nhdi kSm iheo

3K C 6 N G C Q T A I C H I N H (Tiflp IIIEO)

Cdc IDUI cfing eg (di chmh

Tai SBD tai chinb Tifln vd cac khodn luong duong tien

Phdi Ihii khdch hdng vd phdi thu VhAc

DAU lu ddi hfn khdc

Tong cfing

Cfing ng Idi chinb

Cdc khodn vay

Phai tra nguoi bdn vd phdi trd khdc

Chi phi phai tra

Tflng cfing

Gid t r i ghi sfl 3U1Z/2015 31/12/2014

V N D

240.141.241.109

765.037.835.437

236.QQ0.000

1.005-465.076.546

1.141.530.624.490

108.657.420,906

ISS.899.695.525

1.439.087.740.921

V N O

49.735.663.171

594.285.457.201

236.000.000

644.257.120.372

863.567.518.333

133.079.226.487

68.105.176.901

1.064.751,921,721

Cfing ly chua ddnh gid gid iri hgp ly ciia idi sdn tdi chinh vd cong ng lai chinb Ifi ngdy kei thuc nien dg ke todn do TTifing tu sfi 210/2OO9/1T-B3 C do Bfi I di chinh ban hdnh ngdy 06 ihdng 11 nflm 2009 ("Thong lu 210") cung nhu cdc quy Jinh hifin hdnh chua cfi hufing dSn cq thfl vfl vific xdc dinh gid trj hgp ly ciia cac tdi sdn Idi chinh vd cong ng tdi chinh. Hifing lu 210 yfiu cflu ap dung Chufin mgc bdo cdo Idi chinh Qnflc te vfl vific Hinh bdy bdo cdo Idi chinh vd thuyflt minh ibfing tin Jfii vfin cfing eg lai chinh nhung khfing Jua ra hmmg dan tuong duong cho vlflc Jdnh gid va ghi nhan cong eg Idi chinh bao gflm ca dp dgng gid trj hgp ly, nhdm phd hgp voi Chuan mgc bdo cao tdi chinh Quoc tfl.

Mgc lien qudn ly rui ro (di cbfnh

Cfing ly Jd xdy dung hfl thfing qudn ly rui ro nhdm phdi hifln vd danh gid cac nil ro md Cong ly phii chju, thifll Idp cdc chinh sdch vd quy trinh kiem sodi nil ro o muc ch^ nhan dugc. E [fl thong qudn ly rui ro dugc xem xfit lai djnh ky nhim phdn anh nhOngthsy doi cda diflu kifln ihi imfing va hoat dfing cua Cong ly. Rui ro l i i chinh bao gflm riii ro thj irufing (bao gflm nil ro ty gid, rui ro Idi sufit vd nii ro vfl gia), nil ro tin dgng vd rOi ro ihanh khodn.

Q§ait fy "ii^ thi tnrdng

Hofl Jfing kinh doanh cua Cong ty sfi chu yfiu cbju rui ro khi cfi sg lhay do! vfl ty gid, Idi sufil vd gtd. Cfing ty khong thgc hifln cdc bifln phdp phfing ngua rui ro ndy do thieu thj trufing hoft Jfing giao dich cdc cfing eg tdi chinh.

Quhn If rui ro ly gid

Cong ty thgc hifln mfit sfl cdc giao Jich tfi gflc ngoai ifl, ihco dfi, Cfingty sC chiu nii ro khi cfi bifln dfing vfl ty gid. Gid trj ghi sfl ciia cdc tdi sdu bdng lifln vd cfing ng bdng tifln cfi gflc ngofi tfl tfi ihfii diflm cudi nhm nhu sou:

TAi sdn Cfing ng 31/12/2015 31/12/2014 31/12/2015 31/12/2014

Dfi la My (USD) Rum (EUR)

V N D

I.448.B26.016 V N D

853.166.855 V N D

96.098 312.360 1.665.769.719

V N D

53.962.956.922 670.230.893

2 S

C 6 N G T Y C 6 P H A N N H Q A T H I £ U N I & N T I £ N P H O N G 02 An Da, phudng Lfch Tray, qufin Ngo Quyen BAu cAa th\ chinh hgp nh i i Thdnh pbfl Hai Phfing, CHXHCN Viflf Nam Cho nam tdi chinb kei thuc ngdy 3 I [hing 1? nam 2015

T H U V £ T M I N H B A O C A O T A I C H I N H HQP NHAT (Tiep (hea) M A U S6 B 09-DN/HN

Cdc ihuyel minh nay Id mpi tg phpn hgp ihdnh vd can dugc dgc dong ihdi vdi bdo cdo idi chinh hgp nhdl kkm iheo

31. C 6 N G c y T A T C H I N H triflp theo)

Phdn lich dp nhay d6i vdi ngotji Ip Cflng ly chu yflu chju dnh hufing ciia thay dfli ly gia ciia USD vd EUR-

Bang sau Jay the hifln phan lich dfi nhfy dfli vfii ngofi tfl cfla Cong ty trong tnrfing hgp t j gia dong Viflt Nam thay doi 10% so vfii cdc Jong lien trfln. Ty Ifl lhay doi 10% dugc Ban Tong Gidm dflc su dgng khi phan lich rui ro [y gid vd the hifln ddnh gid cua Ban Tong Gidm doc ve muc lhay doi cfi the cfi cua [y gid, phdn tich dfl nhay vfii ngoai tfl chi dp dgng cho cic sfl du ciia cdc khodn mgc tien tfl bdng ngofi Ifl Ifi tbfii diem cuoi ky vd dieu chinh viflc ddnh gid Ipi cdc khoan mgc ndy ]dii cfi 10% thay doi cua ty gid, Ncu ty gid cac dong ngofi tfl dufii day so vfii Dong Vifll Nam tdng/giam 10% thi lgi nhufin trufic thue trong ndm cfla Cfing ty sd giam/ldng cdc khoan tuong ling nhu saiL

Nflm 2015 Nflm 2014 VND VND

Dfi la My (USD) Euro (EUR)

9.464.948.634 166.576.972

5.310.979.007 67.023.089

Qudn ty rdi ro tdi sudt

Cfing ly chiu rui ro Idi sudt phdt sinh lir cdc khodu vay chju Idi sua! dfl dugc ky kcL Rui ro ndy sfi dugc Cong ty qudn ly bflng cdch duy tri fi muc dfl hgp ly cac khodn vay vd phdn Hch tinh hinh c nh lianh irCn thj tnrfing di cfi dugc Idi suit cfi lgi cho Cong ly tfi cac nguon cho vay thich hgp.

Dp nkgy cua idi audi

DO nhfy cfla cdc khoan vay doi vfii sg lhay doi Idi sual cfi the xdy ra fi muc dfl hi;ip ly liung Idi su^ dugc the hifln trong bdng sau day. Vfii gid dinh Id cac hien sfl khdc khong lhay doi vd g i i djnh sb du lifln vay cufii nim Ea so du lien vay trong suflt ndm tdi chinh, nflu Id! suat cua cdc khoan vay vfii Idi sufll thi nfli ling/gidm 200 diem co ban thi Igi nhufln Imfic thue ciia Cfing ty cbi> ndm tdi chinh kflt Ihflc ngdy 31 Ihdng 12 ndm 2015 sS Lhay doi ohusau:

Anh hirfing dfln lgi nhuan trinVc thufl

TAng/(GiaiD) so dieiD cu ban

Cho ndm Idi chinh kfll ihuc ngdy 31/12/20L5 VND VND Cho ndm tdi cbinh kflt thuc ngdy 31/12/2014 V N D VND

+200 -200

+200 -200

VND

(1.410229.534) 1.410.22 9.S34

(466.733.542) 466.733.542

Qudn ly rui ro ve gid co phieu

Cdc cfl phiflu do Cong ty ndm gift bj dnh hufing Wri cdc rfii ro thj inrfing phdi sinh tfi tinh khfing chdc chdn vfl gid trj liTong lai ciia cfl phieu dau tu. Cfing ty qudn ly nji m vc gid cfi phieu bfing cdch thifll Ldp hfn muc dflu tu. Elfii dflng Qudn trj cua Cong ly cung xem xfil vd piifl duyflt cdc quyflt djnh ddu tu vdo co phicu nhiT ngdnh nghfl kinh doanh, cong ly de dau tu. v.v,

Cfing ty cDng chju nil TO ve gid ciia cflng cy vfln phdt sinh tfi cdc khodn dau lir vdu c6ng ly lifln kflt Hgi dflng Quan trj ciia Cfing ty xem xfll vd phe duyflt cdc quyel dinh dflu tu vdo cfing ty con vd cong ty lien ket nhu ngdnh nghfl kinh ditanh, cong ty dfl ddu tu, v.v. Cdc khodn d4u tu vao cac cong ty con vd cfing ty lifln kflt dugc ndm gitk' khflng phdi cho mgc dich kinh doonb ma cho mgc dich chifln luge Ldu ddi. Cfing Ey khong cfi y djnh bdn cdc khodn diu lu ndy trong tuong lai gdn.

29

C 6 N G T V C 6 PliAN NHVA T H l t l l NifiN TlfeN PHONG 02 An Diq phirflng Lfch Tmy, qudn Ngfl Quyfln Bdo cdo tdi chiah fagp nhi i Th&nh ph6 Hai Phflng. CHXHCN Viflt Nam Cho ndm tdi chinh kflt Uidc ngdy 3) ihdng 12 ndm 2015

T H U V E T M I N H B A O C A O T A I C H I N H H Q P N H A T ij^h th«o) M A U S 6 6 09-DN/HN

Cdc thuyel mmh ndy td mpi bg phpn hgp ihdnh \d can dugc dqc ddng ihdi vdi bdo cdo idi chinh hgp nhdi kkm iheo

31. C O N G C V T A I C H I N H (Tiep theo)

Qudn ly rui ro vi gid hdng hda

Cflng ty itiua nguyfln vgt liflu, hdng hfla tfi cdc nhd cung cip irong vd ngodi nuflc dk phyc vp cho ho?t dflng sdnxual kinh doanh. Do vfly, Cflng ty sfl chju rui ro tu viflc I h ^ dfli gid bdn ciia nguyfln vfli liflu, hdng bda.

Rdi ro nin ifyng

Riii ro tin dyng xdy ra khi mflt khach hdng hofc dfli idc khong dap ung dugc cdc nghia vp imng hgp dong dan den cdc ton that tdi chinh cho Cong ty. Cong ty cfi chinh sdch tin dpng phu hgp vd ihuflng xuyen then dfi] tinh hinh dfl ddnh gid xem Cflng ly cfl chju nji ro tin dgng hay khflng. Tfi ngdy 31 Ihdng 12 nfim 2015, Cflng ty cfi rui ro tin dgng lien quan den cdc khodn phdi Ihu tifln hdng dfi qud han vfli so tifln khodng 13,2 VND. Theo danh gid cua Ban Tong Gidm doc, khfl nfing thu hoi cac khodn phai thu ndy Id tat lhap, Vi v^y, Dan TSngGldm d6c Cflng ty quylt djnh 1^ dg phflng toan bfl doi vfli loan bfl cac khoan phai thu ndy.

^Ifdn ty rdi ro thanh khodn

Mgc dich quan l;f nii ro thanh khoan nham dam bdo dii nguon vfln de ddp flng cdc nghTa vg tdi chinh hi^n Ifi va gong tuong lai. Tinh thanh khoan cung dugc Cflng ly quan ly nhdm dam bao muc phg trfli gifia cflng ng din hfn vd tdi sdn din hfn gong ndm fi muc cfl the dugc kicm sofit dfli vfli sfl vfln mfi Cflng [y tin rfing cfi the tfo la Irong nfim dfl Chinh sdch ciia Cflng Ey Id ihco dfli thuflng xuyfln cfic yflu c^u vfl ihanh khodn hifln tfi vd dg kien trong Eutmg lai nhfim ddm bdu Cflng ly duy tri du mfic dg phflng lifln mjt, cic khoan vay vd du von md cdc co dong cam kfll gfip nhim ddp fing cfic quy dinh vfl Einh thanh khoan ngfin hfn vd dAi hfn hon.

Cac bdng dirfii dSy trinh bdy chi tet cdc muc ddo hfn theo hgp dflng cfin Ifi dfli vfli Idi sfin tdi chinh vd cfing ngtdi chinh phi phai sinh vd thoi hfn thanh lofin nhu dd dugc ihflf ihufln. Cfic bfing nfiy dirge trinh bfiy dga trfin dfing tifln chua chifll khdu cua tai sdn tdi chinh vd cong ng t^ chinh linh Eheo ngfiy sflm nhat md Cfing ly phdi tra. Viflc Irinh bay thong tin tdi sdn tdi chinh phi phdi sinh l i can thifll dfl hiflu dugc viflc qufin \) rfii ro thanh khoan ciia Cfing ty khi tinh thanh khoan dugc quan ly tren ca sfi cong ng vfi tfii san ihuin.

Dirfii 1 ndm Trf • 1 nfim Tflne eOng VND VND V N D

31/12/2015 Tien va cac khoan tuong duong tien 240.141.241.109 - 240.141.241.109 Phfii thu khfich hfing vd phai Ihu khdc 765.037.335.437 - 765.087.835.437 Dau Eu dai hfn khfic 736.000.000 236.000.000 Tung c^ag LOOS .229.0 76.546 236.000.000 1,005.465.076.546

31/12/2015 Cfic khofin vay 1.071.019 I47.KK) 70.511.476.680 1.141.530.624,490

Phai tra nguoi hdn vd phai |ra khac 108.657 420.906 - I OS.65 7.420.906

Chi phi phai trd 188.399.695.525 18 8.a 99.695.52 5

Toitg cgng 1-368.576 J64.2 41 70.511.476-680 1.439.087.740-921

ChSnh Ifch thanh khoin Ifauan P6334 7,187.695) (70.275.476.680) (433.622.664-375)

30

C 6 N G T Y c6 P H A N N H Q A i m t r NifiN TifeN P H O N G

02 An Eld, phufing L-fch Tiay, quan Ngo Quyen Bfio cfio lAi cbinh btfp nhal Tlifinh phfl Hfii Phflng, CHXHCN Vigt Nam Cho ndm tdi chinh kel [hue ngdy 31 ihang 12 nam 2Q15

THUYflT M I N H BAO C A O TAl C H I N H I I Q P N H A T ftiflp thto) M A U s 6 B 0 9 - D N / H N

Cdc ihuykS minh ndy Id mpl b^i phdn hgp ihdnh vd can dugc dqc ddng ihdi vdi hdo can rdi chinh hgp nhdi kem iheo

31. C Q N G C Q T A I C H I N H (Tifp Ihco)

Qudn ty rui ro thanh khodn (Hep Iheo) Dirdi 1 nfim Tr^D 1 Dfim TongcflnE

VND VND VND 31/13/2014 Tifln vd cac khoan tuong duong lien 49.735.663. T 71 49.735.663.171 Phdi Ihu khfich hang va phfii Ihu khfic 594.285.457.201 594.285.457.201 Dfiu lu dai hfn khdc 236.000.000 236.000.000 Tdi sfin Idi chinh khfic - - -Tong c^ng 644.021.120.372 236.000.1100 644.257.120 J72 31/12/2014 Cac khoan vay 840.230.S41.253 23.336.677.080 863.567.518.333 Phfii tra ngutri ban va phai trfi khfic 133.079.226.487 - 133.079.226.487 Chi phf phdi trfi 68.105.176.901 - 68.105.176.901 TGng c^ng 1.041.41 S.244.641 23.336.677.080 1.064.751.921.72!

Chflnli Iflch Ihinli hhofin fhnin (397.394.124.269) (23.100.677.OSfl) (420.494.801349)

Ban Tong Gidm doc ddnh gid rui ro thanJi khodn d muc trung binh vfi ndm trong khfi nfing kicm sofil cua Cong ty. Ban Tong Gifim doc tin tuong [3rg Cong ly c6 the [f o ra du nguon liCn tfi kcl qufi huat d^ng sdn xudt kinb doanh cua Cong ly vd ho trg Idi chinh ifi cfic khofin vay ngfin hdng dc dfip fing cfic nghTa vg tfii chinh khi den hpn.

32. NCHltP W VA Sd D I / VQl CAC BEN LIEN QVAN

DBah sfirb cdc ben Lien quan:

Ben lien quaii Mfli quan hfl

Congty Cfl phfin Nhga Thiflu rifn Tifln Phong phia Nam Cong ty lien kflt

Cflng ty Cfl phfin Bao bl Tifln Phong Cong ty lifln kfll

Cflng ty INHH Lifln doanh Nhua Tifln Phong - SMP Cong ty lifln doanh

Coi^ ty TNHH Ihuong mfi Xuat nhfip khau Minh Hfii ^

31

CONG TV C6 PHAN N H Q A THIEU MEN TIEN PHONG 02 An DA, phuflng Lfch Tray, qufei Ngfl Quyen Bfio cfio tfii chfnh hgp nhit Thfinh phfl Hfii Phflng. CHXHCN Vi^Nam Cho nflm tfii chinh kfll thOc ngdy 31 thfing I2iiaiii20l5

THirvfeT MINH BAO CAO TAI C H I N H HQP NHAT (Tiep then) M A U S6 B 09-DN/HN

Cdc Ihuyet minh td mpl bg phgn hgp ihdnh vd can dugc dgc dong ih&i vm bdo cdo idi chinh hgp nhdl kem iheo

32. NGHllf P VQ VA S6 DIT V 6 l CAC B E N L I £ N QUAN (Tiflp Iheo)

Trong nflm, Cong ty cfl cfic ^ao djch chu yeu voi cfic ben lifln quan nhu sau:

Nflm 2015 Nam 2014 VND VND

Bfin hfing Congty cfl phflnNhtra Thiflu nifln Tifln Phong phia Nam 131.254.950.254 181.515.196.210 Cong ty TNHH Lifln doanh Nhga Tifln Phong - SMP 1.697.998.826 3.789.265.035 Cong ty TNHH Thuong mpi Xuit nhfp kh^u Minh Hfii 784.643,782.939 611.518,579.993 Mua bfing Congty CP Nhga Thiflu nien Tifln PhongphfaNam 282.073.637.267 185.011.941.840 Ccing ty Cfl phiin Bao bi Tifln Phong B.757.24B.920 5.883.293.380 Cong ty TNHH Lien doanh Nhga Tifln Phong - SMP 573,052.605

s£ du chfl yflu vfii cfic bfln lifln quan ta! ngfiy kfll ihik nfim Ifii chinh nhu sau:

31/12/2015 31/12/2014 VND VND

Cfic khoan pbfii thn Cong ly TNHH Thinmg mai Xudl nhfip khfiu Minh Hai 288.512.418.120 191.095.3 98.440 Cflng ly CP Nhga Thiflu nifln Tifln PhongphlaNam 39.923.910.894 18.516.786.812 Cfic khofin phai trfi Cflng ty Co phan Bao bi Tifln Phong 1.102,009,931 724 .903102

Thu nh^ cdaH^idSttg (^da trf vd Baa Tdag Gidm dSc du^c hudng irong ndm nhirstat:

Nam 201S Nfim 2014 VND VND

Thu n h ^ cua HflidflngQufin tri vfi BanTflngGifim dflc 15.103.093.337 11.950.211.600

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C 6 N G T Y C 6 P H A N N H Q A T H I E U M E N T I E N P H O N G 02 A[i Dfi, pius(mg Lfch Pray, qufin Ngfl Quyfln Thfinh phfl ]lai Phong, CMXilCN Vifii Nam

Bdo cdo Idi chfnh hgp nhl l Cho nam Ifli chinh kflt llnie ngfiy 31 ihfing 12 nfim 2015

THUYfcT M I N H B A O C A O T A I C H I N H H O P N H A T (Tiflp Iheo)

Cdc ihuyel minh nqy la mgl bg phgn hgp ihdnh vd can dugc dgc dong thai vai bdo cdo tin chinh hgp nhdl kkm iheo

33. 56 Ll£U S O S A N H

M A U S Q B 09-DN/HN

Nhu lid irlnh bfiy Ifi Thuyfll minh sA 03, kfl iQ ngfiy 01 Ihfing 01 nflm 2015, Cong ly dfl fip dgng Thflng tu sfl 200/2014/TT-BTC do Dfl Tfii chinh ban hfinh ngfiy 22 thfing 12 nam 2014 ("iMng lu 200"), huiriig dfin chfl dfl kfl lufin uho doanh n^igp vfi Thflng [u so 202/20M/TT-BTC do Bfl Tfii chinh ban hfinh ngfiy 22 ihfing J2 nflm 2014 ("Thflng [If 202"). Inrdng dfin phu ong phfip Ifip vfi irlnh bfiy bfio cfio lfii dilnh hgp nhfli. Theo dfl, mfll s8 sfl lifln cua nam Iru^c dfi dugc Irlnh bfiy If i theo huong dfin cua Thong tu 200 vfi Thflng tu 202 dfl phu hgp vdi vific so sanh sfl iiflu cua nfim nay, cf ihfl nhg sau;

Dan vi: VND

Theo Quyflt dinh afl IS/2006/QD-BTC T«ji chJ lifu Bing rdndfli kfl (odn L Tfil sdn

1. Cfic khofin phfii thu khfic 2. Tfii sfin ngan hfn khfic

IL Ngufln vfln L Quy cl u lu phfit rrifln

2- Quy dg phflng tfii chbih

Lini Thj M B ! Ngulri l |p biflu

Mflafl TldchJtiiu

I . Tfil sdn

136 1,589.142„594 i ^ ph^j ugfin hfn khfic

I5B 1,281,936.330 2. Tfii sfin ngfin hfn khdc

I I . Ngufln vfln

417 467. ] 51.163.939 L. Qup dfiu tir phdi trifln

418 56-339.290.000 Khong con khodn mtfc ndy

Theo ThflnE m afl 200/2014/TT-BTC

Trfln Nggc Bfio Kfl lodD t ruf l iLg

M i ifl

136

155

4 ] S

Thay dfli

2.87I.07B.924 l-hfin lof l i f i vfi dfli ifln

- Phdn lofi Ifi

523.490.453.939 Phdn lofi Ifi

- Phdn lofi i f i

Nguyfln Quflr Trirflmg Tung Gifim dflc

Ngdy 14 ihdng 3 ndm 2016

33