MYANMAR THILAWA SEZ HOLDINGS PUBLIC LIMITED

MYANMAR THILAWA SEZ HOLDINGS PUBLIC LIMITEDFINANCIAL STATEMENTS

MARCH 31,2015

Currency - Myanmar Kyat

MYANMAR THILAWA SEZ HOLDINGS PUBLIC LIMITED

FINANCIAL STATEMENTS

AS AT AND FOR THE YEAR ENDED MARCH 31, 2015

Statement of Management’s Responsibility

Independent Auditor’s Report

Statement of Financial Position

Statement of Comprehensive Income

Statement of Changes in Equity

Statement of Cash Flows

Notes to the Financial Statements

PRESIDENTVISIT

6FINANCIAL RPPORT

42

42 | MYANMAR THILAWA SEZ

It is the responsibility of the management to prepare the financial statements which give a true and fair view of the financial posi-tion of Myanmar Thilawa SEZ Holdings Public Limited (the Company) as of March 31, 2015 and the statements of comprehensive income, changes in equity and cash flows for the year then ended, and a summary of significant accounting policies and other explanatory notes. In preparing these financial statements, the management is required to: - Select suitable accounting policies and then apply them consistently; and - Make judgments and estimates that are reasonable and prudent.The management is responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Company. We have general responsibility for taking such steps as are reasonably open to us to safeguard the assets of the Company and to prevent and detect fraud and other irregularities.

On behalf of Management

WIN AUNGChairmanMyanmar Thilawa SEZ Holdings Public LimitedOctober 9, 2015

STATEMENT OF MANAGEMENT’S RESPONSIBILITY FOR MYANMAR THILAWA SEZ HOLDINGS PUBLIC LIMITED

Annual Report 2014 - 2015 | 43

Ref: 560 /M-255/March 2015

INDEPENDENT AUDITOR’S REPORT

To the members of Myanmar Thilawa SEZ Holdings Public Limited

Report on the Financial Statements

We have audited the accompanying financial statements of Myanmar Thilawa SEZ Holdings Public Limited which comprise the statement of financial position as at March 31, 2015, and the statements of comprehensive income, changes in equity and cash flows for the year then ended, and a summary of significant accounting policies and other explanatory notes.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with Myanmar Financial Reporting Standard (MFRS) and the provisions of the Myanmar Companies Act. This responsibility includes: designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances.

Auditor’s Responsibility

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Myanmar Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement.An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.


Opinion

In our opinion, the financial statements give a true and fair view of the financial position of Myanmar Thilawa SEZ Holdings Public Limited as of March 31, 2015, and of its financial performance and its cash flows for the year then ended in accordance with MFRS and the provision of the Myanmar Companies Act.

Report on Other Legal and Regulatory Requirements

In accordance with the provisions of the Myanmar Companies Act, we also report that:(i) we have obtained all the information and explanations we have required; and (ii) books of account have been maintained by the Company as required by Section 130 of the Act.


U WIN THIN (PA-50)B.Com. B.L., R.A.Senior PartnerWIN THIN & ASSOCIATESCERTIFIED PUBLIC ACCOUNTANTS

OCTOBER 9, 2015

AssetsNon-current assetsProperty and equipmentInvestment in joint ventureInvestment in subsidiary

Current assetsCash and cash equipmentsTrade and other receivableDeposit and prepayments

Equity and liabilitiesEquityCapital - value per share kyat 10,000/-Authorized - 50,000,000 sharesIssued and paid-up capitalRetained profits /(Accumulated loss)

Non-current liabilitiesDeposit from suppliers

Current liabilitiesShare application receivedTrade and other payableProvision

2015

306,294,97025,122,275,2681,000,000,000

26,428,570,238

13,012,801,74916,764,836,620

675,332,40030,452,970,76956,881,541,007

500,000,000,00038,929,150,00015,752,829,65154,681,979,651

334,100,000334,100,000

-1,046,922,706

818,538,6501,865,461,356

56,881,541,007

2014

80,162,1357,184,240,090

-7,264,402,225

14,673,885,2121,238,536,180

323,00015,912,744,39223,177,146,617

500,000,000,00011,790,000,000

(463,773,383)11,326,226,617

-11,850,920,000

11,841,470,0009,450,000

-11,850,920,00023,177,146,617

Note

567

8910

11

1213

MYANMAR THILAWA SEZ HOLDINGS PUBLIC LIMITEDSTATEMENT OF FINANCIAL POSITIONAS AT MARCH 31, 2015Currency - Myanmar Kyat


The notes on pages 50 - 59 are an integral part of the Financial Statements.

Authenticated by Directors:

WIN AUNGChairman

THEIN HANManaging Director

WIN AUNGChairman


IncomeManagement fees(Less) Commercial taxNet management feesSales commission (Less) Commercial taxNet sales commissionInterestOther incomeTotal incomeExpensesPreliminary expenses - feasibility studyLegal & professional feePrinting & stationeryTravellingAdvertising and agency feesSalary and benefitEntertainmentIncorporation expensesBank service chargesDepreciationInternet chargesRepair & maintainanceOffice suppliesTelecommunicationRents & ratesElectricitySubscription feesShare expensesPenalty & fineSite expensesLoss on assets disposalTotal expensesNet profit/(loss)Share of profit/ (loss) of joint ventureNet profit/(loss) before taxIncome tax expenseNet profit/(loss) after taxOther comprehensive income for the yearTotal comprehensive income for the yearEarnings per share (K per share)Basic earnings per share

2015

867,134,099(41,292,589)825,841,510

1,224,060,760(58,287,385)

1,165,773,3751,933,429,789

34,199,5053,959,244,179

-262,236,951

7,744,734131,996,394152,768,607434,345,866217,908,982

8,780,423569,710

33,731,3621,453,3501,202,9505,240,0802,205,423

30,413,3701,162,9501,754,800

57,108,22874,412,60419,946,096

485,471(1,445,468,351)

2,513,775,82814,347,373,27816,861,149,106(644,546,072)

16,216,603,034-

16,216,603,034

4,612

2014

------

4,062,42812,180,85616,243,284

101,850,00092,453,00084,634,70927,474,82119,938,50012,415,10011,804,7404,633,2004,728,1194,284,7171,186,6001,678,550

947,080689,095519,00095,87690,200

----

(369,423,307)(353,180,023)(110,593,360)(463,773,383)

-(463,773,383)

-(463,773,383)

-

Note

14

15

1617

18

6

19

MYANMAR THILAWA SEZ HOLDINGS PUBLIC LIMITEDSTATEMENT OF COMPREHENSIVE INCOMEFOR THE YEAR ENDED MYARCH 31, 2015Currency - Myanmar Kyat




As at March 31, 2014Net profit for the yearIssue of the share capitalAs at March 31, 2015As at April 1, 2013Net profit for the yearIssue of share capitalAs at March 31, 2014

Retained profit/(Accumulated loss)

(463,773,383)16,216,603,034

-15,752,829,651

-(463,773,383)

-(463,773,383)

Total equity

11,326,226,61716,216,603,03427,139,150,00054,681,979,651

-(463,773,383)

11,790,000,00011,326,226,617

Share capital

11,790,000,000-

27,139,150,00038,929,150,000

--

11,790,000,00011,790,000,000

MYANMAR THILAWA SEZ HOLDINGS PUBLIC LIMITEDSTATEMENT OF CHANGES IN EQUITYFOR THE YEAR ENDED MYARCH 31,2015Currency - Myanmar Kyat




WIN AUNGChairman


Cash flows from operating activitiesProfit/(loss) before taxAdjustments for:DepreciationFixed assets disposalFixed assets write offShare of profit/ (loss) of joint ventureOperating profit before working capital changesTrade and other receivableDeposit and prepaymentTrade and other payableProvisionsDeposit from suppliersCash outflow from operationsIncome tax paidNet cash used in operating activitiesCash flows from investing activitiesPurchase of property, plant and equipmentPurchase of shares form joint ventureInvestment in subsidiaryNet cash used in investing activitiesCash flows from financinig activitiesProceeds from additional capital contributionProceeds from issue of ordinary shares to the publicNet cash provided by financing activitiesNet increase/ (decrease) in cash and cash equivalentsCash and cash equipments at beginning of yearCash and cash equivalents at end of year (Note 8)

2015

16,861,149,106

33,731,362485,471745,948

(14,347,373,278)2,548,738,609

(15,526,300,440)(675,009,400)1,037,472,706

173,992,578334,100,000

(12,107,005,947)-

(12,107,005,947)

(261,095,616)(3,590,661,900)(1,000,000,000)(4,851,757,516)

5,760,000,0009,537,680,000

15,297,680,000(1,661,083,463)14,673,885,21213,012,801,749

2014

(463,773,383)

4,284,717

110,593,360(348,895,306)

(1,238,536,180)(323,000)9,450,000

--

(1,578,304,486)-

(1,578,304,486)

(84,446,852)(7,294,833,450)

-(7,379,280,302)

11,790,000,00011,841,470,00023,631,470,00014,673,885,212

-14,673,885,212

MYANMAR THILAWA SEZ HOLDINGS PUBLIC LIMIEDSTATEMENT OF CASH FLOWSFOR THE YEAR ENDED MARCH 31, 2015Currency - Myanmar Kyat




WIN AUNGChairman


MYANMAR THILAWA SEZ HOLDINGS PUBLIC LIMITEDNOTES TO THE FINANCIAL STATEMENTSCurrency - Myanmar Kyat

General information

Myanmar Thilawa SEZ Holdings Public Limited was incorporated as a private company in the Union of Myanmar under The Myanmar Companies Act on May 3, 2013.

On 26 May 2013, pursuant to the Cooperation Memorandum, the Company signed a Memorandum of Understanding with MMST LLP (MMS Thilawa Limited Liability Partnership) for the purpose of establishing the Joint Venture Company for the development, marketing, sales and operation of the Class A Project.

On 29 October 2013, pursuant to the Memorandum of Understanding mentioned above, the Company, the Thilawa SMC (Thilawa SEZ Management Committee) and MMSTD (MMS Thilawa Development Co.,Ltd.) entered into the Joint Venture Agreement in connection with the establishment of the JV Company to undertake the development, construction, marketing, sales and operation of the Class A project. The Joint Venture Company was established as Myanmar Japan Thilawa Development Ltd. (MJTD).

Under the Joint Venture Agreement, subject to the satisfaction of certain prescribed conditions precedent, the Company will collectively subscribe for JV Company Shares of an initial aggregate amount of US$50,000,000 in the proportions of 41.0%.

The principle business activities of the Company are to: invest in and participate in the management of the JV Company, which will engage in the development, construction, marketing, sales and operation of the Class A Project; market and sell the Class A Properties to Myanmar Related Entities as exclusive agent, and market and sell the Class A Properties to parties which are not Myanmar Related Entities or Japanese Related Entities jointly with the Japanese consortium members; and engage in the development of Thilawa SEZ (other than the Class A Area) or any part thereof as may be determined by our Directors in their discretion.

For additional information about the Company, please refer to the Company’s Prospectus dated 27th February, 2014.

The financial statements are expressed in Myanmar kyat and relate to the year from April 1, 2014 to March 31, 2015.

The registered office of the Company is No (29) Min Ye Kyaw Swar Road (UMFCCI Tower), Lanmadaw Township, Yangon Region, Republic of the Union of Myanmar.

The validity of Certificate of incorporation issued to the Company is five years expiring on May 3, 2018.

1.


Summary of significant accounting policies 2.

A

B

C

D

E

F

G

Basis of preparationThe accompanying financial statements have been prepared in accordance with Myanmar Financial Reporting Standards (MFRS) and are based on historical cost convention.Foreign currency translation (1) Functional and presentation currency Items included in the financial statements of the Company are measured using the currency of primary economic environment in which the entity operates (the “functional currency”). The financial statements are presented in Myanmar Kyats, which is the presentation currency of the Company.

(2) Transactions and balances Foreign currency transactions are translated into the functional currency at the exchange rate prevailing on the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognized in the income statement.

Use of estimates and judgmentsThe preparation of the financial statements in conformity with MFRS requires management to make judgments, estimates and assumption that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates.Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recog-nized in the period in which the estimates are revised and in any future periods affected.

Property and equipmentProperty and equipment are stated at cost less accumulated depreciation. Depreciation is computed under the straight-line method over the estimated useful lives of these assets.Details of depreciation rates are as follow; Office renovation 20% Office equipment 10%-40% Motor vehicle 20% Computer and equipment 20% Software 20% Machinery and equipment 10%

Investment in associateInvestment in associate is initially recognized at the transaction price (including transaction costs) under the equity method of accounting and the carrying amount is increased or decreased to recognize the investor’s share of the profit or loss of the investee after the date of acquisition. The investor’s share of the profit or loss of the investee is recognized in the investor’s profit or loss. Distributions received from an investee reduce the carrying amount of the investment.

Cash and cash equivalentsCash and cash equivalents comprise cash in hand and deposits with various local banks.

Ordinary SharesOrdinary Shares are classified as equity. Incremental costs directly attributable to the issue of ordinary shares are recog-nized as a deduction from equity, net of any tax effects.


3.

H

I

J

RevenueRevenue is recognized only when it is probable that the economic benefits associated with the transaction will flow to the Company.Related partyA party is related to an entity if:(a) directly, or indirectly through one or more intermediaries, the party: (i) controls, is controlled by, or is under common control with, the entity (this includes parents, subsidiaries and fellow subsidiaries); (ii) has an interest in the entity that gives it significant influence over the entity; or (iii) has joint control over the entity;(b) the party is an associate of the entity;(c) the party is a joint venture in which the entity is a venture;(d) the party is a member of key management personnel of the entity or its parents;(e) the party is a close member of the family of any individual referred to in (a) or (d);(f) the party is an entity that is controlled, jointly controlled or significantly influenced by, or for which significant voting power in such entity resides with, directly or indirectly, any individual referred to in (d) or (e); or(g) the party is a post-employment benefit plan for the benefit of employees of the entity, or of any entity that is a related party of the entity.

ComparativesWhere necessary, comparative figures have been adjusted to conform with changes in presentation in the current year.


Financial risk management

The Company’s financial risk management policy seeks to ensure that adequate financial resources are available for the development of the Company’s business whilst managing its risks. In addition to the risk factors as stated in the Company’s Prospectus dated 27th February, 2014, the main areas of financial risks faced by the Company and the policy in respect of the major areas of treasury activity are set out as follows:

Foreign exchange riskThe company is mainly exposed to currency risk on revenue and expenses that are denominated in currency other than the functional currency of the Company, Myanmar Kyat (MMK). In respect of other monetary assets and liabilities denominated in foreign currencies, the Company ensures that its net exposure is kept to an acceptable level by buying or selling foreign currencies at spot rates when necessary to address short-term imbalances.However, the Company does not hedge its exposures to foreign exchange risk as the risk is not expected to be significant.

Credit riskCredit risk is the risk of financial loss to the Company if a customer or counterparty to a financial instrument fails to meet its contractual obligations, and arises principally from the Company’s receivables from customers.The maximum credit risk associated with recognized financial assets is the carrying amount of receivables recorded in the statement of financial position. However, policies had been established by the Company to minimize such risks.

4.


Market riskMarket risk is the risk that changes in market prices, such as foreign exchange rates will affect the Company’s income or the value of its holdings of financial instruments. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimizing the return.The Company is not exposed to any market risk.

Liquidity and cash flow risksLiquidity risk is the risk that the Company will encounter difficulty in meeting the obligations associated with its financial liabil-ities that are settled by delivering cash of another financial asset. The Company’s approach to managing liquidity is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Company’s reputation. The Company monitors and maintains a level of bank balances deemed adequate by the directors to finance the operation and mitigate the effects of fluctuation in cash flow.

Fund management

The Company’s objectives, when managing its funds, are to safeguard and maintain adequate working capital to continue as a going concern

Cost

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188,

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1,260

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33,7

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84,4

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261,0

95,6

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4,28

4,71

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4,28

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MJT

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(ass

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41 %

Curre

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16,4

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164,9

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2,538

Tota

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In th

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Mya

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the

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as k

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ished

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ions

.

2014 -

7,29

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7,18

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stm

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7.

8.

9.

(i)

(ii)

10.


Investment in subsidiaryThe wholly-owned subsidiary of the Company is Thilawa Property Development Limited and was incorporated as a private company in the Union of Myanmar under The Myanmar Companies Act on March 19, 2015. The initial investment made was K 1,000,000,000.

The principal business activities of the subsidiary are: To invest in the development of Residential and Commercial Area within the Thilawa Special Economic Zone carried out by constructing, selling and leasing of commercial center, residences, office towers and other related development. To carry out preliminary engineering works. To engage in importing, purchasing, leasing and the activities that are required for the development of said con struction work To enter into partnership or into any arrangement of sharing profits To purchase or otherwise acquire for other means ownerships, rights, franchises, licenses, grants, trademarks, patent rights including land and buildings and to utilize beneficially those properties and rights for development thereof.

Cash and cash equivalents

Cash in hand (K)Cash at bank - currentCash at bank - saving Cash at bank - fixedTotal

Trade and other receivable

Cost of land lease and land developing costSales commission (USD 2,036,217 @ 1,027)Other receivable from MJTDTotal

Deposit and prepayments

Rent depositAdvances to suppliersOtherTotal

It comprises payments for purchase of plot of land and the landscape expenses on behalf of Thilawa Property Development Limited.It comprises commission fees receivable from MJTD for the successful contracts between MJTD and its customers whom in-troduced by the Company.

20155,064,762

22,408,4196,493,765,8326,491,562,736

13,012,801,749

201514,673,641,7612,091,194,859

-16,764,836,620

Noteiii

2015

25,850,000638,125,282

11,357,118675,332,400

20143,140,956

6,334,354,019322,393

8,336,067,84414,673,885,212

2014--

1,238,536,1801,238,536,180

2014--

323,000323,000


11.

12.

13.

14.

15.

Issued and paid-up capital

Ordinary share(3,892,915 shares of K 10,000/- each)Golden Land East Asia Development LimitedFirst Myanmar Investment Company LimitedMyanmar Sugar Development Public Co.,Ltd.Myanmar Edible Oil Industrial Public Corporation LtdMyanmar Agricultural & General Development Public LimitedNational Development Company Group LimitedNew City Development Public Company LimitedMyanmar Technologies and Investment Corporation LimitedMyanmar Agribusiness Public Corporation (MAPCO) LimitedPublic SharesTotal

Trade and other payable

Trade payable Accrued expenses Total

Provision Income tax Commercial tax Total

Management fees

The Company entered into management memorandums with MJTD to provide management services. Under the terms of these memorandums, the Company is entitled to receive management fees as stipulated in the memorandum and will expire in 2016. Accordingly, management fees were received from MJTD in consideration of management services provided by the Company for the period from January 10, 2014 to March 31, 2015 for the following personnel;(1) Chairman(2) Vice President (Myanmar Desk)(3) Head of Finance & Accounting(4) Head of Administration & Human Resources

January 10,2014 to March 31, 2014 ($155,537@K 1,027) April 1,2014 to March 31, 2015 ($688,800@K 1,027) Total

Sales commission

The Company entered into marketing agreements with MJTD to provide it with information in respect to potential locators and coordination services. Under the term of the agreements, the Company is entitled to receive commission fees at 6% of the contract price. The term of the agreement is for five years and shall be extended for further period by notify in writing at least 30 days prior to expiration of the agreement. Accordingly, the Company received commission fees income from MJTD for the successful contracts between MJTD and its customers whom introduced by the Company.

2015159,736,499707,397,600867,134,099

2014---

2015

1,950,000,0001,950,000,0001,950,000,0001,950,000,0001,950,000,0001,950,000,0001,950,000,0001,950,000,0001,950,000,000

21,379,150,00038,929,150,000

2015652,253,011394,669,695

1,046,922,706

2015709,000,679109,537,971818,538,650

2014

1,310,000,0001,310,000,0001,310,000,0001,310,000,0001,310,000,0001,310,000,0001,310,000,0001,310,000,0001,310,000,000

-11,790,000,000

2014-

9,450,0009,450,000

2014---


Sales commission (USD 1,191,880 @ 1,027)Total

InterestInterest is received from the saving deposits in the local banks.

Other income

Shares related incomeTender incomeNewspapers & magazineExchange gain/ (loss)Total

Salary and benefit

The salary and benefit includes the remuneration to key management personnel as follows.Remunerations2013-142014-15Total*Backwards payments of remunerations for the year 2013-14 were made in the year 2014-15.

Earnings per share

Basic earnings per shareBasic earnings per share is calculated by dividing the net profit attributable to equity holders of the Company by the weighted average number of ordinary shares outstanding during the financial year.

Net profit/(loss) attributable to equity holders of the Company (K)Weighted average number of ordinary shares outstandingBasic earnings per share (K per share)

20151,224,060,7601,224,060,760

201530,051,3564,100,000

2,00046,149

34,199,505

2015 (USD)*66,794348,000414,794

201516,216,603,034

3,516,4374,612

2014--

2014---

12,180,85612,180,856

2014 (USD)---

2014 ---

16.

17.

18.

19.


Related party transactions

In addition to the information disclosed elsewhere in the financial statements, the following transactions took place between the Company and related parties at terms agreed between the parties:(a)Sales and purchase of goods and service

MJTDOther related partiesPayments made on behalf of subsidiaryManagement fees received from MJTDSales commission received from MJTD*Other related parties comprise mainly companies which are controlled or significantly influenced by the Company’s key management personnel which are as follows;

(b) Key management personnel and director compensation

Directors are considered as key management personnel and director compensations are disclosed in note 18.

Authorization of financial statements

The financial statements of the Company for the year ended March 31, 2015 were authorized for issue on October 9, 2015.

2015

US$822,919.88

*K425,725,973

K1,467,364,761

US$804,130

US$ 1,135,125

Position

Chairman

Chairman

Director

Chief FinancialOfficer of MJTD

PresidentVice President

2014-15 (K)

308,609,212

45,728,750

25,525,320

28,638,622

17,224,069

425,725,973

Related Executives

U Win Aung

U Win Aung

U Tun Lwin

U Aung Win

U Win Aung

U Thein Han

Company Name

Dagon International Limited (Purchase of sand and rent of vehicles)Thuriya Energy DepotManagement Company Limited(Rent of warehouse)Shwe Pyi General Trading(Container charges)Myint Myat Htut Khaung Co.,Ltd.(Purchase of diesel)Union of Myanmar Federation of Chamber of Commerce & Industry(Rent of office room)

No.

1.

2.

3.

4.

5.

2014

-

-

-

--

2013-14 (K)

-

-

-

-

-

20.

21.


MYANMAR THILAWA SEZ HOLDINGS PUBLIC LIMITEDCONSOLIDATED FINANCIAL STATEMENTS

MARCH 31,2015

Currency - Myanmar Kyat

MYANMAR THILAWA SEZ HOLDINGS PUBLIC LIMITED

CONSOLIDATED FINANCIAL STATEMENTS

AS AT AND FOR THE YEAR ENDED MARCH 31, 2015

Statement of Management’s Responsibility

Independent Auditor’s Report

Consolidated Statement of Financial Position

Consolidated Statement of Comprehensive Income

Consolidated Statement of Changes in Equity

Consolidated Statement of Cash Flows

Notes to the Consolidated Financial Statements

PRESIDENTVISIT

6FINANCIAL RPPORT

60

It is the responsibility of the management to prepare the consolidated financial statements which give a true and fair view of the consolidated financial position of Myanmar Thilawa SEZ Holdings Public Limited (the Group) as of March 31, 2015 and the consolidated statements of comprehensive income, consolidated statement of changes in equity and consolidated cash flows for the year then ended, and a summary of significant accounting policies and other explanatory notes. In preparing these consolidated financial statements, the management is required to: Select suitable accounting policies and then apply them consistently; and Make judgments and estimates that are reasonable and prudent. The management is responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the consolidated financial position of the Group. We have general responsibility for taking such steps as are reasonably open to us to safeguard the assets of the Group and to prevent and detect fraud and other irregularities.

On behalf of Management

WIN AUNGChairmanMyanmar Thilawa SEZ Holdings Public LimitedOctober 9, 2015


STATEMENT OF MANAGEMENT’S RESPONSIBILITY FOR MYANMAR THILAWA SEZ HOLDINGS PUBLIC LIMITED

Report on the Consolidated Financial Statements

We have audited the accompanying consolidated financial statements of Myanmar Thilawa SEZ Holdings Public Limited which comprise the consolidated statement of financial position as at March 31, 2015, and the consolidated statements of comprehensive income, consolidated changes in equity and consolidated cash flows for the year then ended, and a summary of significant account-ing policies and other explanatory notes.

Management’s Responsibility for the Financial statements

Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with Myanmar Financial Reporting Standard (MFRS) and the provisions of the Myanmar Companies Act. This responsibility includes: de-signing, implementing and maintaining internal control relevant to the preparation and fair presentation of consolidated financial statements that are free from material misstatement, whether due to fraud or error, selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances.

Auditor’s Responsibility

Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We conducted our audit in accordance with Myanmar Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the consolidated financial statements are free from material mis-statement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Ref: 559 / M-255/March 2015

INDEPENDENT AUDITOR’S REPORTTo the members of the group of Myanmar Thilawa SEZ Holdings Public Limited


Opinion

In our opinion, the consolidated financial statements give a true and fair view of the consolidated financial position of Myanmar Thilawa SEZ Holdings Public Limited as of March 31, 2015, and of its consolidated financial performance and its consolidated cash flows for the year then ended in accordance with MFRS and the provision of the Myanmar Companies Act.

Report on Other Legal and Regulatory Requirements

In accordance with the provisions of the Myanmar Companies Act, we also report that:(i) we have obtained all the information and explanations we have required; and (ii) books of account have been maintained by the Group as required by Section 130 of the Act.


U WIN THIN (PA-50)B.Com. B.L., R.A.Senior PartnerWIN THIN & ASSOCIATESCERTIFIED PUBLIC ACCOUNTANTS

OCTOBER 9, 2015

Assets Non-current assets Property and equipment Investment in joint venture

Current assets Cash and cash equivalents Trade and other receivableDeposit and prepaymentsWork-in-progressInventory

Equity and liabilities Equity Capital - value per share kyat 10,000/-Authorized-50,000,000 sharesIssued and paid-up capitalRetained profits

Non-current liabilities Deposit from suppliers

Current liabilities Trade and other payableProvision

2015

306,294,97025,122,275,26825,428,570,238

13,012,801,7492,091,194,859

675,332,40016,253,184,836

1,797,64932,034,311,49357,462,881,731

500,000,000,00038,929,150,00015,747,910,43854,677,060,438

334,100,000334,100,000

1,633,182,643818,538,650

2,451,721,29357,462,881,731

Note

56

7891011

1213

MYANMAR THILAWA SEZ HOLDINGS PUBLIC LIMITEDCONSOLIDATED STATEMENT OF FINANCIAL POSITIONAS AT MARCH 31, 2015Currency - Myanmar Kyat


The notes are an integral part of the Financial Statements.


WIN AUNGChairman


IncomeManagement fees(Less) Commercial taxNet management feesSales commission (Less) Commercial taxNet sales commissionInterestOther incomeTotal incomeExpensesLegal & professional feePrinting & stationeryTravellingAdvertising and agency feesSalary and benefitEntertainmentIncorporation expensesBank service chargesDepreciationInternet chargesRepair & maintainanceOffice suppliesTelecommunicationRents & ratesElectricitySubscription feesShare expensesPenalty & fineSite expensesLoss on assets disposalTotal expensesNet profitShare of profit/ (loss) of joint ventureNet profit/(loss) before taxIncome tax expenseNet profit/(loss) after taxOther comprehensive income for the yearTotal comprehensive income for the year

2015

867,134,099(41,292,589)825,841,510

1,224,060,760(58,287,385)

1,165,773,3751,933,429,789

34,199,5053,959,244,179

265,989,0647,744,734

131,996,394152,768,607434,345,866217,911,082

9,945,423569,710

33,731,3621,453,3501,202,9505,240,0802,205,423

30,413,3701,162,9501,754,800

57,108,22874,412,60419,946,096

485,471(1,450,387,564)

2,508,856,61514,347,373,27816,856,229,893(644,546,072)

16,211,683,821-

16,211,683,821

Note

14

15

1617

18

6

MYANMAR THILAWA SEZ HOLDINGS PUBLIC LIMITEDCONSOLIDATED STATEMENT OF COMPREHENSIVE INCOMEFOR THE YEAR ENDED MYARCH 31, 2015Currency - Myanmar Kyat


The notes on pages are an integral part of the Financial Statements.Authenticated by Directors:

WIN AUNGChairman


As at April 1, 2014

Net profit for the yearIssue of share capitalAs at March 31, 2015

Share capital

11,790,000,000

-

27,139,150,000

38,929,150,000

Retained profit/

(Accumulated loss)

(463,773,383)

16,211,683,821

-

15,747,910,438

Total equity

11,326,226,617

16,211,683,821

27,139,150,000

54,677,060,438

MYANMAR THILAWA SEZ HOLDINGS PUBLIC LIMITEDCONSOLIDATED STATEMENT OF CHANGES IN EQUITYFOR THE YEAR ENDED MYARCH 31,2015Currency - Myanmar Kyat


The notes are an integral part of the Financial Statements.


WIN AUNGChairman


Cash flows from operating activitiesProfit/(loss) before taxAdjustments for:DepreciationFixed assets disposalFixed assets write offShare of profit of joint ventureOperating profit before working capital changesChanges inTrade and other receivableDeposit and prepaymentWork-in-progressInventoryTrade and other payableProvisionsDeposit from suppliersCash outflow from operationsIncome tax paidNet cash used in operating activitiesCash flows from investing activitiesPurchase of fixed assetsPurchase of shares from joint ventureNet cash used in investing activitiesCash flows from financinig activitiesProceeds from contribution of capitalProceeds from issue of ordinary shares Net cash provided by financing activitiesNet decrease in cash and cash equivalentsCash and cash equipments at beginning of yearCash and cash equivalents at end of year (Note 7)

2015

16,856,229,893

33,731,362485,471745,948

(14,347,373,278)2,543,819,396

(852,658,679)(675,009,400)

(16,253,184,836)(1,797,649)

1,597,682,351200,042,870334,100,000

(13,107,005,947)-

(13,107,005,947)

(261,095,616)(3,590,661,900)(3,851,757,516)

5,760,000,0009,537,680,000

15,297,680,000(1,661,083,463)14,673,885,21213,012,801,749

MYANMAR THILAWA SEZ HOLDINGS PUBLIC LIMITEDCONSOLIDATED STATEMENT OF CASH FLOWSFOR THE YEAR ENDED MARCH 31, 2015Currency - Myanmar Kyat


The notes are an integral part of the Financial Statements.Authenticated by Directors:

WIN AUNGChairman


General information

Myanmar Thilawa SEZ Holdings Public Limited (Holding Company) was incorporated as a private company in the Union of Myanmar under The Myanmar Companies Act on May 3, 2013.

On 26 May 2013, pursuant to the Cooperation Memorandum, the Holding Company signed a Memorandum of Understanding with MMST LLP (MMS Thilawa Limited Liability Partnership) for the purpose of establishing the Joint Venture Company for the development, marketing, sales and operation of the Class A Project.

On 29 October 2013, pursuant to the Memorandum of Understanding mentioned above, the Holding Company, the Thilawa SMC (Thilawa SEZ Management Committee) and MMSTD (MMS Thilawa Development Co.,Ltd.) entered into the Joint Venture Agreement in connection with the establishment of the JV Company to undertake the development, construction, marketing, sales and operation of the Class A project. The Joint Venture Company was established as Myanmar Japan Thilawa Development Ltd. (MJTD).

Under the Joint Venture Agreement, subject to the satisfaction of certain prescribed conditions precedent, the Holding Com-pany will collectively subscribe for JV Company Shares of an initial aggregate amount of US$ 50,000,000 in the proportions of 41%.

The principle business activities of the Holding Company are to: invest in and participate in the management of the JV Company, which will engage in the development, construction, marketing, sales and operation of the Class A Project; market and sell the Class A Properties to Myanmar Related Entities as exclusive agent, and market and sell the Class A Properties to parties which are not Myanmar Related Entities or Japanese Related Entities jointly with the Japanese consortium members; and engage in the development of Thilawa SEZ (other than the Class A Area) or any part thereof as may be determined by Holding Company’s Directors in their discretion.

The wholly-owned subsidiary of the Group is Thilawa Property Development Limited and was incorporated as a private com-pany in the Union of Myanmar under The Myanmar Companies Act on March 19, 2015. The initial investment made was K 1,000,000,000.

Thilawa Property Development Limited was incorporated as a private company in the Union of Myanmar under The Myanmar Companies Act on March 19, 2015.

The principal business activities of the subsidiary are: To invest in the development of Residential and Commercial Area within the Thilawa Special Economic Zone carried out by constructing, selling and leasing of commercial center, residences, office towers and other related development. To carry out preliminary engineering works

1.

MYANMAR THILAWA SEZ HOLDINGS PUBLIC LIMITEDNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTSCurrency - Myanmar Kyat


To engage in importing, purchasing, leasing and the activities that are required for the development of said construction work To enter into partnership or into any arrangement of sharing profits To purchase or otherwise acquire for other means ownerships, rights, franchises, licenses, grants, trademarks, patent rights including land and buildings and to utilize beneficially those properties and rights for development thereof.

The consolidated financial statements are expressed in Myanmar kyat and relate to the year from April 1, 2014 to March 31, 2015.

The registered offices of the head office and the subsidiary is No (29) Min Ye Kyaw Swar Road (UMFCCI Tower), Lanmadaw Township, Yangon Region, Republic of the Union of Myanmar.

Summary of significant accounting policiesBasis of preparationThe Group follows the Holding Company’s accounting policies and procedures, and thus; the accompanying consolidated financial statements have been prepared in accordance with Myanmar Financial Reporting Standards (MFRS) and are based on historical cost convention.

Foreign currency translation(1)

(2)

Use of estimates and judgmentsThe preparation of the consolidated financial statements in conformity with MFRS requires manage-ment to make judgments, estimates and assumption that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates.Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected.

Property and equipmentProperty and equipment are stated at cost less accumulated depreciation. Depreciation is computed under the straight-line method over the estimated useful lives of these assets.Details of depreciation rates are as follows;

Functional and presentation currencyItems included in the consolidated financial statements of the Group are measured using the currency of primary economic environment in which the entity operates (the “functional currency”). The financial statements are presented in Myanmar Kyats, which is the presentation currency of the Group.

Transactions and balancesForeign currency transactions are translated into the functional currency at the exchange rate prevailing on the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recog-nized in the consolidated income statement.

2. A

B

C

D


Office renovation 20%Office equipment 10%-40%Motor vehicle 20%Computer and equipment 20%Software 20%Machinery and equipment 10%

Investment in associateInvestment in associate is initially recognized at the transaction price (including transaction costs) under the equity method of accounting and the carrying amount is increased or decreased to recognize the investor’s share of the profit or loss of the investee after the date of acquisition. The investor’s share of the profit or loss of the investee is recognized in the investor’s profit or loss.

Cash and cash equivalentsCash and cash equivalents comprise cash in hand and deposits with various local banks.

Ordinary SharesOrdinary Shares are classified as equity. Incremental costs directly attributable to the issue of ordinary shares are recognized as a deduction from equity, net of any tax effects.

RevenueRevenue is recognized only when it is probable that the economic benefits associated with the transaction will flow to the Group.

Related partyA party is related to an entity if:(a) directly, or indirectly through one or more intermediaries, the party: (i) controls, is controlled by, or is under common control with, the entity (this includes parents, subsidiaries and fellow subsidiaries); (ii) has an interest in the entity that gives it significant influence over the entity; or (iii) has joint control over the entity;(b) the party is an associate of the entity;(c) the party is a joint venture in which the entity is a venture;(d) the party is a member of key management personnel of the entity or its parents;(e) the party is a close member of the family of any individual referred to in (a) or (d);(f) the party is an entity that is controlled, jointly controlled or significantly influenced by, or for which significant voting power in such entity resides with, directly or indirectly, any individual referred to in (d) or (e); or(g) the party is a post-employment benefit plan for the benefit of employees of the entity, or of any entity that is a related party of the entity.

E

F

G

H

I


Financial risk managementThe Group follows financial risk management policy of the Holding Company; and thus the Company’s financial risk man-agement policy seeks to ensure that adequate financial resources are available for the development of the Group’s business whilst managing its risk. The main areas of financial risks faced by the Company and the policy in respect of the major areas of treasury activity are set out as follows;

Foreign exchange riskThe company is mainly exposed to currency risk on revenue and expenses that are denominated in currency other than the functional currency of the Group, Myanmar Kyat (MMK). In respect of other mone-tary assets and liabilities denominated in foreign currencies, the Group ensures that its net exposure is kept to an acceptable level by buying or selling foreign currencies at spot rates when necessary to address short-term imbalances.However, the Group does not hedge its exposures to foreign exchange risk as the risk is not expected to be significant.

Credit riskCredit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations, and arises principally from the Group’s receivables from customers.The maximum credit risk associated with recognized financial assets is the carrying amount of receivables recorded in the statement of financial position. However, policies had been established by the Group to minimize such risks.

Market riskMarket risk is the risk that changes in market prices, such as foreign exchange rates will affect the Group’s income or the value of its holdings of financial instruments. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimizing the return.The Group is not exposed to any market risk.

Liquidity and cash flow risksLiquidity risk is the risk that the Group will encounter difficulty in meeting the obligations associated with its financial liabilities that are settled by delivering cash of another financial asset. The Group’s approach to managing liquidity is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Group’s reputation. The Group monitors and maintains a level of bank balances deemed adequate by the directors to finance the operation and mitigate the effects of fluctuation in cash flow.

Fund managementThe Group’s objectives, when managing its funds, are to safeguard and maintain adequate working capital to continue as a going concern.

3.

4.


Cost

Bala

nce

at 1

Apr

il 20

14

Addi

tions

Disp

osal

s

Bala

nce

at 3

1 M

arch

201

5

Accu

mul

ated

dep

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tion

Bala

nce

at 1

Apr

il 20

14

Depr

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for t

he y

ear

Disp

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s

Bala

nce

at 3

1 M

arch

201

5

Net B

ook

Valu

e at

Mar

ch 3

1, 20

15

Offic

e

reno

vatio

n

33,9

99,2

36

1,316

,000 -

35,3

15,2

36

1,706

,278

7,04

1,114 -

8,74

7,39

2

26,5

67,8

44

Furn

iture

and

equi

pmen

t

20,4

00,6

16

40,5

91,7

46

(1,3

85,8

06)

59,6

06,5

56

769,

155

5,91

1,633

(154

,387

)

6,52

6,40

1

53,0

80,15

5

Com

pute

r

equi

pmen

t

5,04

7,00

0

20,9

33,0

50 -

25,9

80,0

50

142,

617

3,88

1,479 -

4,02

4,09

6

21,9

55,9

54

Mot

or

vehi

cle

25,0

00,0

00

161,6

14,5

00 -

186,

614,

500

1,666

,667

15,4

48,2

62 -

17,11

4,92

9

169,

499,

571

Softw

are -

1,615

,000 -

1,615

,000 -

188,

417 -

188,

417

1,426

,583

Mac

hine

ry

and

equi

pmen

t -

35,0

25,3

20 -

35,0

25,3

20 -

1,260

,457 -

1,260

,457

33,7

64,8

63

Tota

l

84,4

46,8

52

261,0

95,6

16

(1,3

85,8

06)

344,

156,

662

4,28

4,71

7

33,7

31,3

62

(154

,387

)

37,8

61,6

92

306,

294,

970

5. P

rope

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nd e

quip

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et


Balan

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Acqu

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/loss

for t

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ear

Carry

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valu

e as

at 3

1st M

arch

, 201

5

In 00

0US$

2015

MJT

D

(ass

ociat

e)

Repo

rting date

31 M

arch

Owne

r-sh

ip

41%

Curre

ntas

sets

164,9

42

Non-

Curre

nt

asse

ts

2,538

Tota

l

asse

ts

167,4

80

Curre

ntlia

bilitie

s

106,6

79

Non-

Curre

ntlia

bilitie

s -

Incom

e

39,41

4

Shar

e

of n

et

asse

ts

13,97

0

Tota

l

liabi

lities

106,6

79

Expe

nse

5,341

Carry

ing

amou

nt

13,97

0

Net

asse

ts

60,80

1

Prof

it/

(loss

)

34,07

4

Shar

e Of

Prof

it

(loss

)

13,97

0

The

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e am

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Mya

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Ja

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(MJT

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wh

ich

the

Holdi

ng

Com

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all

subs

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the

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$7,3

79,7

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equiv

alent

to

ky

at

7,29

4,83

3,45

0 fo

r its

sh

are

in

2013

-201

4. In

itiall

y, th

e in

vestm

ent

was

reco

gnize

d at

th

e tra

nsac

tion

price

(in

cludin

g tra

nsac

tion

cost)

. Du

ring

the

year

20

14-2

015,

th

e ad

ditio

nal

cont

ribut

ion

amou

ntin

g to

$

3,69

0,30

0 eq

uivale

nt

to

kyat

3,

590,

661,9

00

were

m

ade

to

the

inve

stmen

t. At

th

e re

porti

ng

date

, su

bseq

uent

ad

justm

ent

was

mad

e ba

sed

on

MJT

D’s

prop

ortio

nate

sh

are

for

the

year

20

15

amou

ntin

g to

Ky

at

14,3

47,3

73,2

78.42

, an

d th

e ca

rryin

g va

lue

of

the

inve

stmen

t was

kya

t 25,

122,

275,

268.4

2. Th

e de

tails

are

as f

ollo

ws;

The

Holdi

ng C

ompa

ny’s

shar

e of

pro

fit in

its e

quity

-acc

ount

ed in

veste

e fo

r the

yea

r was

Kya

t 14,

347,

373,

278.4

2 ($

13,9

70,17

8.46@

1,0

27) (

2014

: loss

Kya

t 110

,593

,360

). Th

e gr

oup

did

not r

eceiv

e div

idend

s fro

m it

s inv

estm

ent i

n eq

uity-

acco

unte

d in

veste

e (2

014:

nil).

The

equit

y acc

ount

ed in

veste

e is

not p

ublic

ly lis

ted

entit

y and

cons

eque

ntial

ly do

not

hav

e pu

blish

ed

price

quo

tatio

ns.

2015

7,18

4,24

0,09

03,

590,

661,9

0014

,347

,373

,278

25,12

2,27

5,26

8

6. In

vest

men

t in

join

t ven

ture


Cash and cash equivalents

Cash in hand (K) Cash at bank - current Cash at bank - saving Cash at bank - fixed Total

Trade and other receivable

The above comprises commission fees receivable from MJTD for the successful contracts between MJTD and its customers whom introduced by the Holding Company.

Deposit and prepayments

Rent depositAdvances to suppliersOther prepaymentsTotal

Work-in-progress

Work-in-progress relates to the cost of land and land developing cost. Land comprises of [347,583] m2 of leasehold land ac-quired from MJTD for the development of residential and commercial area of Thilawa Special Economic Zone. The subsidiary is pursuing land scraping, infrastructure development and worker’s accommodation construction during the year.

Inventory

Inventory consists of diesel stock for the use in site operations for residential and commercial area.

Trade and other payable

Trade payableAccrued expenseTotal

Provision

Income taxCommercial taxTotal

2015

5,064,762

22,408,419

6,493,765,832

6,491,562,736

13,012,801,749

2015

25,850,000

638,125,282

11,357,118

675,332,400

2015

1,235,362,948

397,819,695

1,633,182,643

2015

709,000,679

109,537,971

818,538,650

7.

8.

9.

10.

11.

12.

13.


Management fees

The Holding Company entered into management memorandums with MJTD to provide management

services. Under the terms of these memorandums, the Holding Company is entitled to receive management fees as stipulated

in the memorandum and will expire in 2016. Accordingly, management fees are received from MJTD in consideration of man-

agement services provided by the Holding Company for the period from January 10, 2014 to March 31, 2015 for the following

personnel;

(1) Chairman

(2) Vice President (Myanmar Desk)

(3) Head of Finance & Accounting

(4) Head of Administration & Human Resources

January 10,2014 to March 31, 2014 ($155,537@K1,027)

April 1,2014 to March 31, 2015 ($688,800@K 1,027)

Total

Sales commission

The Holding Company entered into marketing agreements with MJTD to provide it with information in respect to potential

locators and coordination services. Under the term of the agreements, the Holding Company is entitled to receive commission

fees at 6% of the contract price. The term of the agreement is for five years and shall be extended for further period by notify

in writing at least 30 days prior to expiration of the agreement. Accordingly, the Holding Company earned commission fees

income from MJTD for the successful contracts between MJTD and its customers whom introduced by the Holding Company.

Sales commission (USD 1,191,880 @ 1,027)

Total

Interest

Interest is received from the saving deposits in the local banks.

Other income

Shares related income

Tender income

Newspapers & magazine

Exchange gain/ (loss)

Total

2015

159,736,499

707,397,600

867,134,099

2015

1,224,060,760

1,224,060,760

2015

30,051,356

4,100,000

2,000

46,149

34,199,505

14.

15.

16.

17.


Salary and benefit

The salary and benefit includes the remuneration to key management personnel of the Holding Company as follows.Remunerations2013-142014-15Total

* Backwards payments of remunerations for the year 2013-14 were made in the year 2014-15.

Related party transactions

In addition to the information disclosed elsewhere in the consolidated financial statements, the following transactions took place between the Holding Company and the related parties at terms agreed between the parties:(a) Sales and purchase of goods and service

MJTDOther related partiesPayments made on behalf of subsidiaryManagement fees received from MJTDSales commission received from MJTD*Other related parties comprise mainly companies which are controlled or significantly influenced by the Holding Company’s key management personnel which are as follows:

(b) Key management personnel and director compensation

Key management personnel and director compensation are disclosed in note 18.

No.

1.

2.

3.

4.

5.

Company Name

Dagon International Limited (Purchase of sand and rent of vehicles)Thuriya Energy Depot ManagementCompany Limited(Rent of warehouse)Shwe Pyi General Trading(Container charges)Myint Myat Htut Khaung Co.,Ltd.(Purchase of diesel)Union of Myanmar Federation of Chamber of Commerce & Industry(Rent of office room)

Related Executives

U Win Aung

U Win Aung

U Tun Lwin

U Aung Win

U Win AungU Thein Han

Position

Chairman

Chairman

Director

Chief FinancialOfficer of MJTDPresidentVice President

2014-15 (K)

308,609,212

45,728,750

25,525,320

28,638,622

17,224,069

425,725,973

2013-14 (K)

-

-

-

-

-

2015 (USD)

*66,794

348,000

414,794

2015

US$822,919.88

*K425,725,973

K1,467,364,761

US$804,130

US$1,135,125

18.

19.


Authorization of financial statements

The financial statements of the Group for the year ended March 31, 2015 were authorized for issue on

October 9, 2015.

20.



ျမနမာသလဝါ အက(စ)အးဇကဟး(လ)ဒငး(စ) ပတဘလစ လမတကဘ႑ာေရးရငးတမးမား၂၀၁၅ ခႏစ၊ မတလ (၃၁)ရက

ျမနမာသလဝါ အက(စ)အးဇက ဟး(လ)ဒငး(စ) ပတဘလစ လမတကဘ႑ာေရးရငးတမး၂၀၁၅ ခႏစ၊ မတလ (၃၁)ရကေန႔ႏင ယငးႏစကနဆးေသာေန႔အထ

ေငြေၾကး - ျမနမာကပေငြ

စမအပခပသမား၏ တာဝနတငျပခက ျပငပစာရငးစစအစရငခစာ ဘ႑ာေရးအေျခအေနျပရငးတမး ဝငေငြအလးစပါဝငေသာရငးတမး အစရငမား၏ ပငဆငခြငမားေျပာငးလမႈရငးတမး ေငြသားစဆငးမႈရငးတမး ဘ႑ာေရးရငးတမးမားအေပၚ မတစမား

PRESIDENTVISIT

6FINANCIAL RPPORT

78


ျမနမာသလဝါ အက(စ)အးဇက ဟး(လ)ဒငး(စ) ပတဘလစ လမတက ၏ ၂၀၁၅ ခႏစ၊ မတလ (၃၁)ရကေန႔ရ ဘ႑ာေရးအေျခအေနျပရငးတမးႏင ယငးေန႔ကနဆးေသာ ႏစအတြက ဝငေငြအလးစပါဝငေသာ ရငးတမး၊ အစ ရယယာရငမား၏ ပငဆငခြငမား ေျပာငးလမႈရငးတမး၊ ေငြသားစးဆငးမႈရငးတမးႏင အေရးပါေသာ စာရငးဆငရာ မဝါဒမား အကဥးခပႏင အျခားရငးလငးေဖာျပထားေသာ မတစမား ပါဝငေသာ ဘ႑ာေရးရငးတမးမားက သင ေလာမနကနစြာ ေရးဆြေဖာျပရနမာ စမအပခပသမား၏ တာဝနသာျဖစပါသည။ ယငးတာဝနတြင - - ဆေလာေသာ စာရငးဆငရာ မဝါဒမားအား ေရြးခယ၍ တစသမတတညး ကငသးျခငးႏင - အေျမာအျမငရၿပး ကးေၾကာငးဆေလာမႈရေသာ ခန႔မနးျခငးႏင ပငးျခားခငခနသးသပျခငးတ႔က ျပလပ ျခငးတ႔ပါဝငပါသည။

ကမၸဏ၏ ဘ႑ာေရးအေျခအေနမနက မညသညအခနတြငမဆ မနကနစြာ ေဖာျပရနအလ႔ငာ စမအပခပသ မားအေနျဖင သငေလာေသာ စာရငးမတတမးမားက ထနးသမးထားရရန တာဝနရပါသည။ ကၽြႏပတ႔သည ကမၸဏ၏ ရပငခြငမားက လၿခမႈရေစရနႏင မသမာမႈမားႏင သာမနမဟတေသာ မားယြငးမႈမားက ကာကြယ ေဖာထတႏငရန ၎အတြက သငေလာသလေဆာငရြကရန အေထြေထြတာဝနရပါသည။

စမအပခပသမားကယစား

ဦးဝငးေအာင

ဥက႒ျမနမာသလဝါအက(စ)အးဇကဟး(လ)ဒငး(စ)ပတဘလစလမတကေန႔စြ ။ ၂၀၁၅ ခႏစ၊ ေအာကတဘာ(၉)ရက

ျမနမာသလဝါအက(စ)အးဇကဟး(လ)ဒငး(စ)ပတဘလစလမတကစမအပခပမႈသမား၏ တာဝနေဖာျပခက

ဘ႑ာေရးရငးတမးမားအေပၚ အစရငချခငး

ကၽြနေတာမား စာရငးစစအဖြ႕သည ျမနမာသလဝါအက(စ)အးဇက ဟး(လ)ဒငး(စ) ပတဘလစ လမတက၏ ၂၀၁၅ ခႏစ၊ မတလ (၃၁)ရကေန႔ရ ဘ႑ာေရးအေျခအေနျပရငးတမးႏင ယငးေန႔ကနဆးေသာႏစအတြက ဝင ေငြအလးစပါဝငေသာရငးတမး၊ အစရယယာရငမား၏ ပငဆငခြငမား ေျပာငးလမႈရငးတမး၊ ေငြသားစးဆငးမႈ ရငးတမးႏင အေရးပါေသာ စာရငးဆငရာမဝါဒမား အကဥးခပႏင အျခားရငးလငးေဖာျပထားေသာ မတစမား ပါဝငေသာ ဘ႑ာေရးရငးတမးမားက စစေဆးခၿပးျဖစပါသည။

ဘ႑ာေရးရငးတမးမားအတြက စမအပခပသမား၏ တာဝန

၎ဘ႑ာေရးရငးတမးမားက ျမနမာႏငငကမၸဏမား အကဥပေဒပါ ျပဌာနးခကမားႏင ျမနမာႏငငဘ႑ာေရး အစရငချခငးဆငရာ စမား(Myan-mar Financial Reporting Standards)ႏင အည ျပစၿပး သငေလာမနကနစြာ ေရးဆြေဖာျပရနမာ စမအပခပသမား၏ တာဝနျဖစပါသည။ ယငးတာဝနတြင မသမာမႈ၊ မားယြငးမႈတ႔ေၾကာင အေရးပါေသာ လြမားေဖာျပမႈမားမ ကငးရငးေသာ ဘ႑ာေရးရငးတမးမားအား သငေလာမနကနစြာ ေရးဆြ ေဖာျပရနႏင စပလဥးေသာ လပငနးတြငး ထနးခပမႈအစအစဥက ေရးဆြျခငး၊ အေကာငအထညေဖာျခငးႏင ထနးသမးျခငး၊ သငေလာေသာ စာရငးဆငရာ မဝါဒမားအား ေရြးခယကငသးျခငးႏင အေျခအေနအရ ဆေလာ ေသာ စာရငးဆငရာ ခန႔မနးခကမားက ျပလပျခငးတ႔လညး ပါဝငသည။

စာရငးစစ၏ တာဝန

ကၽြနေတာမားအဖြ႕၏ တာဝနမာ ကၽြနေတာမား၏ စာရငးစစေဆးခကက အေျချပ၍ ယငးဘ႑ာေရးရငးတမး မားအေပၚ ထငျမငယဆခကေပးရနျဖစပါသည။ ကၽြနေတာမားအဖြ႕သည ျမနမာႏငငစာရငးစစဆငရာ စမားႏင အည စစေဆးမႈမားက ေဆာငရြကခပါသည။ ယငးစမားအရ ကၽြနေတာမားအဖြ႕အေနျဖင ကငဝတသကၡာပငး ဆငရာ လအပခကမားအား လကနာရနႏင ဘ႑ာေရးရငးတမးမားသည အေရးပါေသာ အခကမားအား မားယြငးစြာ ေဖာျပမႈမားမ ကငးရငးေၾကာငး၊ ကးေၾကာငးဆေလာ ေသခာမႈရေစရန အစအစဥမား ေရးဆြၿပး စစေဆးေဆာငရြကရန လအပပါသည။ စာရငးစစေဆးရာ၌ ဘ႑ာေရးရငးတမးမားတြင ထတေဖာျပသခကမားႏင ကသငေငြ/ တနဖးမားအတြက စာရငးစစအေထာကအထားမား ရယရန လပထးလပနညးမား၊ ခမတေဆာငရြကရန ပါဝငပါသည။ ေရြးခယ ထားေသာ လပထးလပနညးမားသည မသမာမႈ၊ မားယြငးမႈတ႔ေၾကာင ဘ႑ာေရးရငးတမးမား၏ အေရးပါေသာ မားယြငးခက၏ အႏရာယမားက အကျဖတျခငးမားအပါအဝင စာရငးစစ၏ ပငးျခငးခငခနသးသပျခငးအေပၚ တြင မတညပါသည။ ထအႏရာယမားအား အကျဖတမႈမား ျပလပရာတြင စာရငးစစသည အေျခအေနႏင ဆေလာေသာ စာရငးစစလပထးလပနညးမားက ေရးဆြရန အဖြ႕အစညး၏ ဘ႑ာေရးရငးတမးမား ေရးဆြမႈႏင သငေလာမနကနစြာ ေရးဆြေဖာျပရနအလ႔ငာ သကဆငေသာ ဌာနတြငး ႀကးၾကပကြပကမႈက ထညသြငးစဥးစား ေသာလညး ၎အဖြ႕၏ ဌာနတြငး ႀကးၾကပကြပကမႈ၏ ထေရာကမႈအေပၚတြင ထငျမငယဆခကေပးရန မရည ရြယပါ။

စာအမတ - ၅၆၀/ အမ - ၂၅၅ / ၂၀၁၄ - ၂၀၁၅။

ျပငပစာရငးစစအစရငခစာအစရယယာရငမားႏင ဒါ႐ကတာအဖြ႕ဝငမားျမနမာသလဝါအက(စ)အးဇက ဟး(လ)ဒငး(စ) ပတဘလစလ မတက


စာရငးစစေဆးရာတြင စမခန႔ခြသမားက အသးျပခေသာ စာရငးကငမမား၏ ဆေလာမႈႏင ျပလပခေသာ စာရငး ခန႔မနးေခမား၏ ကးေၾကာငးဆေလာမႈက သးသပျခငးႏင ဘ႑ာေရးရငးတမးမား၏ တငျပခကအားလးအေပၚ ၿခငသးသပျခငးတ႔လညး ပါဝငပါသည။ ကၽြနေတာမား ရရခေသာ စာရငးစစအေထာကအထားမားသည ကၽြနေတာမား၏ စာရငးစစထငျမငယဆခကအတြက အေျခခမေပးရန လေလာကသငေလာသညဟ ယၾကညပါသည။

ထငျမငယဆခက

ဤဘ႑ာေရးရငးတမးမားသည ျမနမာႏငငကမၸဏမား အကဥပေဒပါ ျပဌာနးခကမားႏင ျမနမာႏငငဘ႑ာေရး အစရငချခငးဆငရာ စမား(Myan-mar Financial Reporting Standards)ႏငအည ျမနမာသလဝါအက(စ)အး ဇကဟး(လ)ဒငး(စ)ပတဘလစလမတက၏ ၂၀၁၅ ခႏစ၊ မတလ (၃၁)ရကေန႔ရ ဘ႑ာေရးအေျခအေနႏင ထေန႔ကနဆးေသာ ႏစအတြက လပငနးေဆာငရြကမႈရလဒမားႏင ေငြသားစးဆငးမႈႏင စပလဥးသည အေရးပါ ေသာ အခကမားအားလးက သငေလာမနကနစြာ ေဖာျပထားေၾကာငး၊ ကၽြနေတာမား ထငျမငယဆပါသည။

အျခားဥပေဒႏင စညးကမးခကဆငရာ လအပခကမားအေပၚ အစရငချခငး

(၁) ကၽြနေတာမားအဖြ႕မ ျမနမာႏငငကမၸဏမား အကဥပေဒပါ ျပဌာနးခကမားႏငအည လအပေသာ သတငးအခကလကမားႏင ရငးလငးခကမားအားလးက ရရၿပးျဖစေၾကာငး၊ (၂) ျမနမာႏငငကမၸဏမား အကဥပေဒပဒမ ၁၃၀ႏငအည စာရငးစာအပမားက ထနးသမးထားရေၾကာငး အစရငခအပပါသည။

ဦးဝငးသင (ပေအ - ၅၀)(ဘကြမး၊ ဘအယလ၊ အာရေအ)ဝငးသငႏငအဖြ႕၊ စာရငးစစမား။

ေန႔စြ။ ၂၀၁၅ ခႏစ၊ ေအာကတဘာ(၉)ရက၊


ရပငခြငမား

လကငငးမဟတေသာ ရပငခြငမား

ပေသပငပစၥညးဖကစပလပငနးတြင ရငးႏးျမပႏမႈလကေအာကခကမၸဏတြင ရငးႏးျမႇပႏမႈ

လကငငးရပငခြငမား

ေငြႏငဘဏလကကနကနသြယမႈႏင အျခားရရနရစရနႏင ႀကတငေပးေငြမား

ရငးႏးေငြႏင ေပးရနတာဝနမား

ခြငျပမတညရငးႏးေငြ - အစရယယာတစစလငကပ ၁၀,၀၀၀ တန အစရယယာ ၅၀,၀၀၀,၀၀၀စထတေဝေပးသြငးၿပးရငးႏးေငြစာရငးဖြင(အ႐ႈး)/ အျမတလကကန

လကငငးေပးရနတာဝနမား

ေရာငးသမားထမ စရနရေငြမား

လကငငးမဟတေသာ ေပးရနတာဝနမား

အစရယယာေရာငးရေငြကနသြယမႈႏင အျခားေပးရနရလာထားခက

မတစ

၅

၆

၇

၈

၉

၁၀

၁၁

၁၂

၁၃

ျမနမာသလဝါ အက(စ)အးဇကဟး(လ)ဒငး(စ)ပတဘလစလမတက၂၀၁၅ ခႏစ၊ မတလ (၃၁)ရကေန႔ရ ဘ႑ေရးအေျခအေနျပရငးတမး



ဘ႑ာေရးရငးတမးအေပၚ မတစမားက ၾကညပါ။

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ဝငေငြစမခန႔ခြမႈအခေၾကးေငြ(ႏႈတ) ကနသြယလပငနးခြနအသားတငအပခပမႈအခေၾကးေငြအေရာငးေကာမရင(ႏႈတ)ကနသြယလပငနးခြနအသားတငအေရာငးေကာမရငအတးအျခားဝငေငြစစေပါငးဝငေငြ(ႏႈတ)အသးစရတမားကနဦးကနကစရတျဖစႏငေခရမရစစစခကတရားဥပေဒစရတႏင ပညာရငဝနေဆာငခမတႏင စာေရးကရယာခရးစရတေၾကာျငာႏငကယစားလယစရတလစာႏငအကးအျမတေျဖေဖာမႈလပငနးဖြ႕စညးစရတဘဏဝနေဆာငမႈစရတတနဖးေလာအငတာနကစရတျပငဆငျခငးႏင ထနးသမးမႈ႐းသးစရတဆကသြယမႈစရတငားရမးမႈႏင ႏႈနးထားမားလပစစဓါတအားကနကစရတအသငးဝငေၾကးအစရယယာေရာငးျခငးႏင သကဆငေသာစရတရကလြနေၾကးႏင ဒဏေၾကးလပငနးခြငအသးစရတပေသပငပစၥညးထခြေရာငးချခငးမအ႐ႈးစစေပါငးအသးစရတမားအသားတင(အ႐ႈး)၊ အျမတဖကစပလပငနး၏ (အ႐ႈး)၊ အျမတခြေဝကချခငးအခြနမလာမအသားတင(အ႐ႈး)၊ အျမတ(ႏႈတ)ဝငေငြခြနအခြနလာၿပး အသားတင(အ႐ႈး)၊ အျမတအျခားဝငေငြအလးစစစေပါငးဝငေငြအလးစရယယာတစစ၏ ဝငေငြ(တစေစာငစတနဖးကပ)ရယယာတစစ၏အေျခခဝငေငြ

မတစ

၁၄

၁၅

၁၆၁၇

၁၈

၆

၁၉

ျမနမာသလဝါ အက(စ)အးဇကဟး(လ)ဒငး(စ)ပတဘလစလမတက၂၀၁၅ ခႏစ၊ မတလ (၃၁)ရကေန႔ ကနဆးေသာႏစအတြက ဝငေငြအလးစပါဝငေသာ ရငးတမး




၂၀၁၄ ခႏစ၊ ဧၿပ (၁)ရကေန႔ရ စာရငးဖြငလကကန

ႏစအတြငး စစေပါငးအျမတအစရယယာရငးႏးေငြထတေပးျခငး၂၀၁၅ ခႏစ၊ မတလ (၃၁)ရကေန႔ရ စာရငးပတလကကန

၂၀၁၃ ခႏစ၊ ဧၿပ (၁)ရကေန႔ရ စာရငးဖြငလကကနႏစအတြငး စစေပါငးအျမတႏစအတြငး အစရယယာထတေဝျခငး၂၀၁၄ ခႏစ၊ မတလ (၃၁)ရကေန႔ရ စာရငးပတလကကန

ျမနမာသလဝါ အက(စ)အးဇက ဟး(လ)ဒငး(စ)ပတဘလစလမတက၂၀၁၅ ခႏစ၊ မတလ (၃၁)ရကေန႔ ကနဆးေသာႏစအတြက အစရငမား၏ ပငဆငခြငမား ေျပာငးလမႈရငးတမး




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လပငနးေဆာငရြကခကမားအရ ေငြသားစးဆငးမႈမားအခြနမႏႈတမ အသားတငအျမတ/ (အ႐ႈး)လပငနးေဆာငရြကခကမားအရ အသားတငေငြသားစးဆငးမႈမား ကကည ေရးဆြခကမားတနဖးေလာပေသပငပစၥညးထခြေရာငးချခငးပေသပငပစၥညးပယဖကျခငးဖကစပလပငနး၏ အျမတအား အခးျဖင ခြေဝျခငးလညလညရငးႏးေငြေျပာငးလမႈမတငခင လပငနးေဆာငရြကခကအျမတကနသြယမႈႏင အျခားရရနရစရနႏင ႀကတငေပးေငြကနသြယမႈႏင အျခားေပးရနရလာထားခကမားေရာငးသထမ စရနရေငြမားလပငနးေဆာငရြကခကမားအရ ေငြသားအသးျပမႈဝငေငြခြနေပးသြငးမႈလပငနးေဆာငရြကခကမားအရ အသားတငေငြသားအသးျပမႈရငးႏးျမႇ ပႏမႈလပေဆာငခကမားအရ ေငြသားစးဆငးမႈမားပေသပငပစၥညးဝယယမႈဖကစပလပငနးထမ အစရယယာဝယယမႈလကေအာကခကမၸဏတြင ရငးႏးျမႇ ပႏမႈရငးႏးျမႇ ပႏမႈလပေဆာငခကမားအရ ေငြသားအသးျပမႈဘ႑ာေရးေဆာငရြကခကမားအရ ေငြသားစးဆငးမႈမားကနဦးအစရယယာရင(၉)ဦးထမ ထညဝငသည မတညရငးႏးေငြအမားျပညသသ႔ သာမနအစရယယာေရာငးခမႈမ ရေငြဘ႑ာေရးေဆာငရြကခကမားအရ အသားတငေငြသားစးဝငမႈေငြသားအသားတငတး/(ေလာ)ႏစစရေငြႏင ဘဏလကကနႏစဆးရေငြႏင ဘဏလကကန (မတစ ၈)

ျမနမာသလဝါ အက(စ)အးဇကဟး(လ)ဒငး(စ)ပတဘလစလမတက၂၀၁၅ ခႏစ၊ မတလ (၃၁)ရကေန႔ ကနဆးေသာႏစအတြက ေငြသားစးဆငးမႈရငးတမးေငြေၾကး - ျမနမာကပေငြ



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အေထြေထြ

ျပညေထာငစသမၼတျမနမာႏငငေတာ၌ ၂၀၁၃ ခႏစ၊ ေမလ (၃)ရကေန႔တြင ေပးရနတာဝနကန႔သတထား ေသာ ျမနမာသလဝါ အက(စ)အးဇက ဟး(လ)ဒငး(စ) ပတဘလစ လမတကအား ဖြ႕စညးတညေထာငခ ပါသည။ Class A Project အား ရငးႏးတညေဆာကျခငး၊ ေစးကြကတင ေရာငးချခငးႏင လပကငလညပတျခငး အလ႔ငာ ဖကစပကမၸဏက တညေထာငရနအတြက ပးေပါငးေဆာငရြကေရး သေဘာတညခကအရ ဤ ကမၸဏႏင MMST LLP (MMS Thilawa Limited Liability Part-nership) တ႔အၾကား နားလညမႈမတတမး လႊာတစရပက ၂၀၁၃ ခႏစ၊ ေမလ (၂၆)ရကေန႔၌ လကမတေရးထးခၾကပါသည။ Class A Project အား ရငးႏးတညေဆာကျခငး၊ ေစးကြကတငေရာငးချခငးႏင လပကငလညပတျခငး အလ႔ငာ ဖကစပကမၸဏက တညေထာငရနအတြက ဤကမၸဏသည သလဝါ SMC (Thilawa SEZ Management Committee) ႏင MMSTD (MMS Thilawa Develop-ment Company Limited)တ႔သည ၂၀၁၃ ခႏစ၊ ေအာကတဘာလ (၂၉)ရကေန႔၌ ဖကစပကမၸဏ သေဘာတညခကအား ခပဆဝငေရာကခ ၾကပါသည။ ယငးဖကစပကမၸဏက ျမနမာဂပနသလဝါ ဒတပေလာမင (MJTD)အျဖစ ဖြ႕စညးတညေထာင ခပါသည။အခ႕ေသာ ႀကတငသတမတခကမားအား ျဖညဆညးေဆာငရြကၿပးျခငးအေပၚ မတညလက၊ ဖကစပ ကမၸဏသေဘာတညခကအရ၊ ဤကမၸဏက ကနဦးအေနျဖင ဖကစပကမၸဏ၏ ရယယာမားတြင စစေပါငး US$ ၅၀,၀၀၀,၀၀၀ က ၄၁ % ထညဝငမညျဖစပါသည။ ဤကမၸဏ၏ အဓက စးပြားေရးလပငနးမားမာ Class A Project အား ရငးႏးတညေဆာကျခငး၊ ေစးကြကတငေရာငးချခငးႏင လညပတလပကင ျခငးတ႔က တာဝနယလပေဆာငမည ဖကစပကမၸဏတြင ရငးႏးျမႇပႏကာ ယငး၏ စမအပခပမႈတြင ပါဝင ေဆာငရြကျခငး Class A Properties အား ျမနမာဆကႏြယအဖြ႕အစညးမားထ တစဦးတညးေသာ ေအးဂငအျဖစ ေစး ကြကတငေရာငးချခငးႏင Class A Properties အား ျမနမာႏင ဆကႏြယေသာ အဖြ႕အစညးေသာလညး ေကာငး၊ ဂပနအဖြ႕အစညးေသာလညးေကာငး၊ ယငးအဖြ႕အစညး မဟတသမားထ ဂပနပးေပါငး ေကာပ ေရးရငးအဖြ႕မ အဖြ႕ဝငမားျဖင လကတြကာ ေစးကြကတငေရာငးချခငးႏင ကၽြႏပတ႔၏ ဒါ႐ကတာမားက ၎တ႔၏ ဆငျခငတတရားအရ ဆးျဖတကာ သလဝါအထးစးပြားေရးဇ (Class A Area မအပ) သ႔မဟတ ၎၏ မညသညအစတအပငးတြငမဆ တညေဆာကမႈလပငနးမား တြင ပါဝငေဆာငရြကျခငး။ ကမၸဏႏငပတသက၍ ထပမသရလေသာ အခကမားအတြက ၂၀၁၄ ခႏစ၊ ေဖေဖာဝါရလ (၂၇)ရက စြပါ ကမၸဏ၏ လပငနးၫႊနးတမးက ၾကည႐ႈႏငပါသည။ ၂၀၁၄ ခႏစ၊ ဧၿပလ(၁)ရကေန႔မ ၂၀၁၅ ခႏစ မတလ (၃၁)ရကေန႔ရ ဘ႑ာေရးအေျခအေနျပ ရငးတမး အား ျမနမာကပေငြျဖင ေဖာျပထားပါသည။ မတပတငထားေသာ ကမၸဏ၏လပစာသည အမတ(၂၉)၊ မငးရေကာစြာလမး၊ UMFCCI တာဝါ၊ လမးမေတာၿမ႕နယ၊ ရနကနၿမ႕ျဖစပါသည။ ကမၸဏမတပတငသကတမးမာ (၅)ႏစျဖစ၍ ၂၀၁၈ ခႏစ၊ ေမလ (၃)ရကေန႔တြင ကနဆးမညျဖစပါသည။

အေရးပါေသာ စာရငးပငးဆငရာ မဝါဒအကဥးခပ

(က) စာရငးေရးဆြျခငးဆငရာအေျခခမမား ပးတြပါ ဘ႑ာေရးရငးတမးမားက ၿပးခေသာ ျဖစရပမားရ တနဖးေပၚတြင အေျခခ၍ ျမနမာႏငင ဘ႑ာေရးအစရငချခငးစမား (Myanmar Financial Reporting Standards)ႏငအည ေရးဆြထား ပါသည။ (ခ) ႏငငျခားေငြေၾကးအား ေျပာငးလသတမတျခငး (၁) လပငနးလပေဆာငသည ေငြေၾကးႏင စာရငးတငေဖာျပသညေငြေၾကး ကမၸဏမ လပငနးမားေဆာငရြကရာတြင အဓကကေသာ စးပြားေရးပတဝနးကင၏ ေငြေၾကးျဖစ ေသာ ျမနမာကပေငြက လပငနးလပေဆာငသည ေငြေၾကး(Functional Currency)ဟ သတမတပါသည။ ဘ႑ာေရးရငးတမးမားက (Presentation Currency) ျဖစေသာ ျမနမာ ကပေငြျဖင ေဖာျပထားပါသည။

၁။

၂။

ျမနမာသလဝါ အက(စ)အးဇက ဟး(လ)ဒငး(စ) ပတဘလစ လမတကဘ႑ာေရးရငးတမးမားအေပၚ မတစမား



(၂)

(ဂ) ခန႔မနးခကႏင ဆးျဖတခကမား အသးျပျခငး ျမနမာႏငင ဘ႑ာေရးအစရငချခငး စမားႏငအည စာရငးဆငရာ မဝါဒမား ျပစရာတြင စမခန႔ခြေရး တြင တာဝနရသမားသည စာရငးဆငရာ မဝါဒမားႏင အစရငခစာပါ ရပငခြငမား ေပးရနတာဝန မား၊ ဝငေငြႏင အသးစရတမားကအကးသကေရာက ေစေသာ အကျဖတမႈမား ခန႔မနးေျခမားႏင ယဆခကမားက ျပလပရပါသည။ အမနတကယ ရလဒမားသည ထခန႔မနးခကမားႏင ကြလြေကာငး၊ ကြလြႏငပါသည။ ခန႔မနးေျခမားႏင ယဆခကမားက စဥဆကမျပတ ျပနလညစစစပါသည။ စာရငးဆငရာ ခန႔မနးခကမား ျပနလညစစစခကမားက ယငးသ႔ ျပနလညစစစသညကာလ ႏင အကးသကေရာကမႈရေသာ အနာဂတကာလမားတြင စာရငးေဖာျပပါသည။

(ဃ) ပေသပငပစၥညး ပေသပငပစၥညးမားက မရငးတနဖးမ စစေပါငးတနဖးေလာက ႏတ၍ ေဖာျပထားသည။ တနဖး ေလာက ပေသပငဆငပစၥညးမား၏ ခန႔မနးအသးဝငမႈ သကတမးအေပၚတြင မတည၍ မဥးေျဖာင နညးျဖင တြကခကထားပါသည။ တနဖးေလာႏႈနးမားမာ ေအာကပါအတငးျဖစပါသည။ ႐းခနးျပနလညျပျပငမြမးမျခငး ၂၀ % ႐းသးပစၥညးကရယာမား ၁၀ % - ၄၀ % ယာဥႏင ယာဥပစၥညးမား ၂၀ % ကြနပတာႏင စကပစၥညးမား ၂၀ % ေဆာဖဝလ ၂၀ % စကႏင စကပစၥညးမား ၁၀ %

(င) အေရးပါေသာ ထညဝငျခငးျဖင ရငးႏးျမႇပႏမႈ အေရးပါေသာ ထညဝငျခငးျဖင ရငးႏးျမႇပႏမႈအား Equity နညးျဖင စာရငးေဖာျပခကအရ လပေဆာငမႈေစးႏႈနးျဖင ဦးစြာစာရငးတငၿပး (လပေဆာငခက ကနကစရတအပါအဝင) ေနာကပငး ကာလတြင ရငးႏးျမႇပႏထားမႈ၏ အ႐ႈး၊ အျမတ ခြေဝ ကခမႈက ေပၚလြငေစရန စာရငးၫႇႏႈငးပါသည။

(စ) ေငြႏင ေငြသားညမျခငးမား ေငြႏင ေငြသားညမျခငးမားတြင လကဝယရ ေငြသားလကကနႏင ဘဏရ ေငြလကကနမား ပါဝင ပါသည။

(ဆ) သာမနအစရယယာမား သာမနအစရယယာမားက အစရငမား၏ ပငဆငခြငမားအျဖစ အမးအစားသတမတထားပါသည။ သာမနအစရယယာ ထတေပးျခငးႏင တက႐ကသကဆငေသာ ထပတးစရတမားက အစရငမား၏ ပငဆငခြငမားမ ႏႈတ၍ စာရငးေဖာေဆာငပါသည။ ကသငအခြနမနသမ ႏႈတၿပးေသာ အသားတင ျဖစပါသည။ (ဇ) ဝငေငြ ဝငေငြက လပငနးေဆာငရြကခကႏင ဆကႏြယေနေသာ ကမၸဏ၏ အကးစးပြားမားသည စးဝင ရန ျဖစႏငေခရေသာအခါမသာ စာရငးေရးသြငးပါသည။

လပငနးေဆာငရြကခကႏင စာရငးလကကနမား ႏငငျခားေငြျဖင ျပလပေသာ လပငနးလပေဆာငခကမားက လပေဆာငခကျဖစေပၚသည ေန႔တြငရေသာ ေငြလႏႈနးျဖင လပငနးေဆာငရြကသည ေငြေၾကးအျဖစသ႔ ေျပာငးလထားပါ သည။ ႏငငျခားေငြျဖင ေဖာျပေသာ ေငြေၾကးႏငဆငသည ပငဆငပစၥညးႏင ေပးရနတာဝန မားက ဘ႑ာေရးႏစ ကနဆးခနရ ေငြလႏႈနးျဖင ေျပာငးလခကႏင၊ ၎ႏငငျခားေငြေၾကး မားက စာရငးရငးလငးရာမ ျဖစေပၚလာေသာ ႏငငျခားေငြအျမတ၊ အ႐ႈးမားက ဝငေငြရငး တမးတြင စာရငးေရးသြငးထားပါသည။

၂။



(ဈ) ပတသကဆကႏြယေသာ အဖြ႕အစညး၊ ပဂၢလ ပတသကဆကႏြယေသာ အဖြ႕အစညးပဂၢလဆသညမာ (က)

(ခ) (ဂ) (ဃ) (င)

(စ)

(ဆ)

(ည) ႏႈငးယဥေဖာျပခကမား ႏႈငးယဥေဖာျပထားသည ကနးဂဏနးမားက ယခႏစ၏ တငျပခကမားႏင လကေလာညေစရန လအပသညအခါတြင ၫႇႏႈငးထားပါသည။

Financial Risk Management

ကမၸဏ၏ Financial Risk မားက စမခန႔ခြေနစဥအတြငး လပငနးဖြ႕ၿဖးေရးအတြက လေလာကေသာ ေငြ ေၾကးဆငရာ အရငးအျမစမား ရရႏငမႈက ေသခာေစရန ကမၸဏ၏ Financial Risk Policy စမခန႔ခြသည မဝါဒအရ ႀကးပမးသည။ ၂၀၁၄ ေဖေဖာဝါရလ (၂၇)ရကပါ လပငနးၫႊနးတမးတြင ေဖာျပထားေသာ risk မားအျပင ကမၸဏမ ရငဆငေနရေသာ အဓက ဘ႑ာေရး risk နယပယမားႏင ေငြေၾကးဆငရာ လပ ေဆာငခကႏင သကဆငေသာ မဝါဒမာ ေအာကပါအတငး ျဖစပါသည။

Foreign exchange risk ကမၸဏသည မမ၏ လပငနးလပေဆာငေသာ ေငြေၾကးျဖင မဟတဘ ႏငငျခားေငြေၾကးျဖင စာရငးသြငး ထားေသာ ဝငေငြႏင အသးစရတမားအတြက Foreign exchange risk က ရငဆငရပါသည။ အျခား ေသာ ႏငငျခားေငြေၾကးျဖင ရပငခြငမား ေပးရနတာဝနမားႏင စပလဥး၍ ကမၸဏသည ကာလတ ေငြ ေၾကးလအပမႈရသညအခါ ႏငငျခားေငြမားက ေစးကြကေပါကေစးျဖင ေရာငးချခငး (သ႔မဟတ) ဝယယ ျခငးအားျဖင Foreign exchange risk က လကခႏငသည အဆငတစခတြင ရေစေၾကာငး ေသခာေစပါ သည။ ထ႔ေၾကာင ကမၸဏသည For-eign exchange risk ႏင ႀကေတြ႕ရျခငးမရပါ။

Credit riskCredit risk သည ကမၸဏ၏ ေဖာကသည (သ႔) ေငြေၾကးဆငရာစာခပတြင ပါဝငသ (ၿမစား)သည မမ၏ စာခပပါ ကတကဝတဆငရာေပးရန တာဝနမားက ေပးေခရန ပကကြကျခငးေၾကာင ေပၚေပါကလာ ေသာ ေငြေၾကးဆး႐ႈးမႈျဖစပါသည။ ဘ႑ာေရးရငးတမးတြင ပါဝငေနေသာ အမားဆး Credit risk မာ စာရငးေရးသြငးထားေသာ ရရနရ လကကနမားျဖစပါသည။ သ႔ရာတြင ၎ဆး႐ႈးမႈက ေလာနညးေစရန မဝါဒမားက ခမတထားပါသည။ t

တက႐ကျဖစေစ၊ သြယဝကျဖစေစ၊ တစဦး(သ႔မဟတ) တစဦးထကပေသာ အဖြ႕မ (၁) ထနးခပမႈမား၊ တစဦးတစေယာကမ ထနးခပျခငး (သ႔မဟတ) အဖြ႕အစညးမ ပးတြ ထနးခပျခငး၊ (ဤတြင မခငကမၸဏမား လကေအာကခမားႏင အဆငတလက ေအာကခမား) (၂) ၾသဇာလႊမးမးေသာ အဖြ႕အစညးအေပၚတြင အကးခစားခြငရျခငး။ (၃) အဖြ႕အစညးေပၚတြင ပးတြထနးခပပငခြငရျခငး။ အဖြ႕အစညးသည လပငနး၏ ပးတြအဖြ႕အစညးျဖစျခငး။ အဖြ႕အစညးသည ဖကစပလပငနးျဖစၿပး၊ ယငးလပငနး၏ ဖကစပဝငတစဦးျဖစျခငး။ အဖြ႕အစညးသည လပငနး(သ႔မဟတ) မခငကမၸဏ၏ စမခန႔ခြမႈတြင အဓကတာဝနရသ ျဖစျခငး။ အဖြ႕အစညးသည (က) (သ႔မဟတ) (ဃ)တြင ရညၫႊနးထားေသာ မသားစ (သ႔မဟတ) တစဦးဦးႏင ရငးႏးေသာ မသားစဝငျဖစျခငး။ အဖြ႕အစညးသည တက႐ကျဖစေစ၊ သြယဝကျဖစေစ (င) (သ႔မဟတ) (စ)တြင ရညၫႊနး ထားေသာ တစဦးတစေယာက၏ ထနးခပမႈ (သ႔မဟတ) ၾသဇာလႊမးမးခရေသာ (သ႔မဟတ) ထအဖြ႕အစညးတြင အထငကရ မေပးပငခြငရသ၏ ၾသဇာလႊမးမးခရျခငး။ အဖြ႕အစညးသည ဝနထမးအကးအလ႔ငာ တာဝနထမးေဆာငကာလေနာကပငး ဝနထမး မား၏ အကးစးပြားအတြက စမကနးေဆာငရြကသျဖစျခငး (သ႔မဟတ) လပငနးခငးဆကစပမႈ ရေသာ မညသညအဖြ႕အစညးမဆ

၃။

Market risk Market risk သည ကမၸဏ၏ ဝငေငြက အကးသကေရာကေစေသာ ႏငငျခားေငြလလယႏႈနးမား၏ (သ႔) ေငြေၾကးဆငရာစာခပစာတမးမား၏ လကဝယကငေဆာငထားသည တနဖးမား၏ ေျပာငးလျခငးမားက ဆလပါသည။ Market Risk အား စမခန႔ခြရျခငး၏ ရညရြယခကမာ အေကာငးဆးျပနရႏငေခႏငအတ ထနးခပ၍မရႏငေသာ ေစးႏႈနးအတကအကက လကခႏငေသာေဘာငအတြငး ထနးခပရန ျဖစပါသည။ ကမၸဏသည market risk ႏင ႀကေတြ႕ရျခငးမရပါ။

Liquidity and cash flow risk Liquidity and cash flow risk သည ကမၸဏ၏ ေငြေၾကးဆငရာ ေပးရနတာဝနမားက ေပးေခရာတြင ေတြ႕ႀကရေသာ အခကအချဖစပါသည။ ကမၸဏသည ေငြျဖစလြယမႈက ခဥးကပရာတြင ျဖစႏငေျခရ သေရြ႕ ပမနအခနတြငျဖစေစ၊ အေရးေပၚအေျခအေနတြငျဖစေစ လကမခႏငသည အ႐ႈးမား မေပၚေပါက ေစျခငး (သ႔) ကမၸဏ၏ ေကာငးသတငးက မထခကေစဘ အၿမတမးေပးေခႏငသည အေျခအေနရေစရန စမေဆာငရြကျခငးျဖစပါသည။ ေငြသားစးဆငးမႈ အတကအက၏ အကးသကေရာကမႈက ေလာနညးေစ ရနႏင လပငနးအတြက လအပသည ေငြေၾကးေထာကပႏငရန ဒါ႐ကတာမားမ လေလာကမႈရသညဟ ယဆေသာ လကကနေငြမားက ကမၸဏမ ေစာငၾကညထနးသမး ထားရပါသည။

Fund managemnt ကမၸဏသည ေငြေၾကးစမခန႔ခြရာတြင ထားရေသာ ရညရြယခကမားမာ လေလာကေသာ လပငနးလည ပတေငြက ကာကြယထနးသမးႏငၿပး လပငနးစဥဆကမျပတ ဆကလကလပေဆာငႏငရန ျဖစပါသည။

၄။


မရငး

တနဖ

း၂၀

၁၃ ဧ

ၿပ (၁

)ရက

ေန႔ရ

စာရင

းဖြငလ

ကက

န ဝယ

ယျခင

း၂၀

၁၄ မ

တ (၃

၁)ရက

ေန႔ရ

စာရင

းပတ

လက

ကန

၂၀၁၄

ဧၿပ

(၁)ရ

ကေန

႔ရ စာ

ရငးဖ

ြငလက

ကန

အသ

စဝယ

ျခငး

ထခြေ

ရာငး

ချခင

း၂၀

၁၅မတ

လ(၃

၁)ရက

ေန႔ရ

စာရင

းပတ

လက

ကန

စစေပ

ါငး တ

နဖးေ

လာ

၂၀၁၃

ခႏစ

ဧၿပ

(၁)ရ

ကေန

႔ရ စာ

ရငးဖ

ြငတနဖ

းေလ

ာႏစ

အတ

ြငးတ

နဖးေ

လာ

၂၀၁၄

မတ

လ (၃

၁)ရက

ေန႔ရ

စာရင

းပတ

တနဖ

းေလ

ာ ၂၀

၁၄ ဧ

ၿပ (၁

)ရက

ေန႔ရ

စာရင

းဖြငတ

နဖးေ

လာ

ႏစအ

တြငး

တနဖ

းေလ

ာ

ထခြေ

ရာငး

ချခင

း တနဖ

းေလ

ာ၂၀

၁၅ မ

တလ

(၃၁)

ရကေန

႔ရ စာ

ရငးပ

တ တ

နဖးေ

လာ

၂၀၁၄

မတ

လ (၃

၁)ရက

ေန႔ရ

စစေပ

ါငး အ

သားတ

င တ

နဖး

၂၀၁၅

မတ

လ (၃

၁)ရက

ေန႔ရ

စစေပ

ါငး အ

သားတ

ငတနဖ

း

၅.

ပေသ

ပငပစ

ၥညး


၂၀၁၄

ဧၿပလ

(၁)ရ

ကေန

႔ရ စာ

ရငးဖ

ြငလက

ကန

ႏစအ

တြငး

ရငး

ႏးျမႇ

ပႏမႈ

ႏစအ

တြငး

အခ

းကအ

သားတ

င (အ

႐ႈး)၊

အျမတ

၂၀

၁၅ မ

တလ

(၃၁)

ရကေန

႔ရ သ

ယေဆ

ာငတ

နဖး

ေဒၚ

လာ

၀၀၀

ျဖင ၂၀၁၄

MJT

D၂၀

၁၅M

JTD

အစ

ရငခ

သည ေန

႔

၃၁.၃

၃၁.၃

ပငဆ

ငမႈ

%

၄၁ %

၄၁ %

လက

ငငး

ရပင

ခြငမာ

း

၁၆,၄

၇၇

၁၆၄,

၉၄၂

လက

ငငး

မဟတ

ေသာ

ရပငခ

ြင မာ

း

၁၇

၂,၅၃

၈

စစေပ

ါငး

ရပငခ

ြငမာ

း

၁၆,၄

၉၄

၁၆၇,

၄၈၀

လက

ငငး

ေပးရ

န တ

ာဝန

မား

၂,၂၉

၇

၁၀၆,

၆၇၉

လက

ငငး

မဟတ

ေသ

ာ ေပ

းရန

တာဝ

နမား - -

ဝငေင

ြ ၂

၃၉,၄

၁၄

အသ

ား တ

ငရ

ပငခြင

မား

ခြေဝျခ

ငး

၁၁၂

၁၃,၉

၇၀

စစေပ

ါငး

ေပးရ

န တ

ာဝန

မား

၂,၂၉

၇

၁၀၆,

၆၇၉

အသ

း စရ

တ မ

ား

၂၇၅

၅,၃၄

၁

သယ

ေဆ

ာင

တနဖ

း

၁၁၂

၁၃,၉

၇၀

အသ

ား တ

င ရပ

ငခြင

မား

၁၄,၁

၉၇

၆၀,၈

၀၁

(အ႐ႈး

) /အ

ျမတ (၂၇၃

)

၃၄,၀

၇၄

(အ႐ႈး

)/ အ

ျမတ

ခြေဝျခ

ငး

၁၁၂

၁၃,၉

၇၀

၂၀၁၃

- ၂၀၁

၄ ဘ

႑ာေ

ရးႏစ

အတ

ြငး ဖ

ကစပ

လပင

နးသ

ေဘာတ

ညခက

အရ

ျမနမာ

ဂပန

သလ

ဝါဖြ႕

ၿဖးတ

းတက

ေရး၏

ကနဦ

းရယ

ယာမ

ားတ

ြင က

မၸဏမ

ထည

ဝငရ

မည ရ

ငးႏး

ေငြမာ

၄၁%

ျဖစပ

ါသည

။ ထ႔ေၾက

ာင

ကမၸဏ

မ ၎၏

ရယယ

ာမား

အတ

ြက ျမ

နမာက

ပေငြ ၇

,၂၉၄

,၈၃၃

,၄၅၀

ႏငည

မေသ

ာ အေမ

ရကနေ

ဒၚလ

ာ ၇,၃

၇၉,၇

၀၀ က

ထည

ဝငခၿပ

းျဖစပ

ါသည

။ ၂၀၁

၄ - ၂၀

၁၅ ဘ

႑ာေ

ရးႏစ

အတ

ြငး က

ပေငြ ၃

,၅၉၀

,၆၆၁

,၉၀၀

ႏင

ညမေ

သာ

အေမ

ရကနေ

ဒၚလ

ာ ၃,

၆၉၀,

၃၀၀

က ထ

ပမထ

ညဝင

ခပါသ

ည။

ထ႔ေန

ာက ျဖ

စေပၚ

လာေ

သာ

အစရ

ငခသ

ညေန

႔တြင

ျမနမာ

ဂပနသ

လဝါ

ဖြ႕ၿဖ

းတးတ

ကေရ

း၏ ၂

၀၁၅

ဘ႑

ာေရး

ႏစအ

တြက

အ

ခးက

အျမတ

ျမနမ

ာကပေ

ငြ ၁၄

,၃၄၇

,၃၇၃

,၂၇၈

.၄၂

ႏငည

မေသ

ာ အ

ေမရက

နေဒၚ

လာ

၃၄,၀

၇၃,၆

၀၆ က

ေနာ

ကဆ

ကတ

ြ စာရ

ငးၫ

ႇႏႈငးေ

ရးသ

ြငးခၿပ

း ရငး

ႏးျမႇ

ပႏမႈ၏

သယ

ေဆာင

တနဖ

းမာ

ျမနမာ

ကပေ

ငြ ၂၅

,၁၂၂

,၂၇၅

,၂၆၈

.၄၂

ျဖစပါ

သည

။ အေသ

းစတ

မာ ေ

အာက

ပါအ

တငး

ျဖစပါ

သည

။

သက

ဆငရ

ာႏစအ

တြက

ကမၸဏ

၏ပင

ဆငမ

ႈ အခ

းျဖင

တြက

ခကေသ

ာ အျမတ

ေဝစမ

ာ ကပ

၁၄,၃

၄၇,၃

၇၃,၂

၇၈.၄

၂ ျဖစ

ပါသ

ည။ က

မၸဏသ

ည ပ

ငဆငမ

ႈအခ

း ျဖင

တြက

ခကေသ

ာ ရငး

ႏးျမႇ

ပႏမႈထ

မ အ

ျမတေဝ

စ ရရ

ချခငး

မရပါ

။ ပငဆ

ငမႈအ

ခးျဖ

င တ

ြကခက

ေသာ ရ

ငးႏး

ျမႇပႏ

မႈသည

အမာ

းပငက

မၸဏမဟ

တေသ

ာေၾက

ာင အ

မားျပ

ညသ

သ႔ ေ

ၾကာျင

ာထားေ

သာ ေ

ရာငး

ေစးမ

ရပါ။

၂၀၁၄

-၇,

၂၉၄,

၈၃၃,

၄၅၀

(၁၁၀

,၅၉၃

,၃၆၀

)၇,

၁၈၄,

၂၄၀,

၀၉၀

၂၀

၁၅

၇,၁၈

၄,၂၄

၀,၀၉

၀၃,

၅၉၀,

၆၆၁,

၉၀၀

၁၄,၃

၄၇,၃

၇၃,၂

၇၈

၂၅,၁

၂၂,၂

၇၅,၂

၆၈

၆။ ဖ

ကစပ

လပင

နးတ

ြင ရင

းႏးျမ

ႇပႏမ

ႈ


၇.

၈.

၉.

(က)(ခ)

၁၀.


လကေအာကခကမၸဏတြင ရငးႏးျမႇပႏမႈကမၸဏမ ရာႏႈနးျပညပငဆငေသာ လကေအာကခ ကမၸဏမာ သလဝါ ပေရာပါတးဒတပေလာမင လမ တကျဖစၿပး ပဂၢလကပငကမၸဏအျဖစ ၂၀၁၅ မတလ (၁၉)ရကေန႔တြင ျမနမာႏငငကမၸဏမား အကဥပေဒပါ ျပဌာနးခကႏငအည ဖြ႕စညးတညေထာငခပါသည။ ကနဦးမတညရငးႏးေငြမာ ၁,၀၀၀,၀၀၀,၀၀၀ ကပျဖစပါသည။ လကေအာကခကမၸဏတညေထာငရေသာ အဓကရညရြယခကမားမာ - သလဝါအထးစးပြားေရးဇနအတြငး ၿမ႕ျပအမရာဖြ႕ၿဖးေရးလပငနးမားျဖစသည ေျမယာမားေဖာထတျခငး၊ စးပြားေရးဇနမား၊ လေနအမရာမား၊ ႐းခနးမားႏင ဆကစပအေဆာကအဦးမား တညေဆာက ျခငး၊ ေရာငးချခငးႏင ငားရမးျခငးတ႔ ေဆာငရြကရန။ ေဆာကလပေရးလပငနးမားအတြက အႀကအငဂငနယာလပငနးမား ေဆာငရြကရန။ ေဆာကလပေရးလပငနးဆငရာ ကနၾကမး၊ ကနေခာပစၥညးမား အေထာကအကျပ စကယႏရား ယာဥႏင အရနဆကစပပစၥညးမားက ျပညပမ တငသြငးျခငး၊ ျပညတြငး၌ ဝယယျခငး၊ ငားရမးျခငး ႏင ျပနလညေရာငးချခငး။ မညသညပဂၢလ (သ႔) ကမၸဏႏငမဆ အစစပဝငလပရန (သ႔) အျမတမားအား မေဝရနအတြက စစဥမႈကစၥရပတြင ပါဝငရန။ ေျမယာအေဆာကအအ အပါအဝင ပငဆငမႈမား၊ ရပငခြငမား၊ လပငနးလပပငခြငမား၊ လငစငမား၊ ဂရနမား၊ မပငမား၊ ကနအမတတဆပမား၊ မပငခြငမား ဝယရန (သ႔) အျခားနညးလမးမားျဖင ရယ ရနႏင ၎ပစၥညးမားႏင အခြငအေရးမားက သငေတာသလ ဖြ႕ၿဖးတးတကေစရန အကးရစြာ အသးခရနႏင စမေဆာငရြကရန။

ေငြႏင ဘဏလကကန

ေငြလကကန(ကပ) ဘဏလကကန - စာရငးရင ဘဏလကကန - စေငြဘဏလကကန - စာရငးေသ စစေပါငး

ကနသြယမႈႏင အျခားရရနရ

ေျမငားတနဖးႏင ေျမျပျပငစရတ အေရာငးေကာမရင(USD ၂,၀၃၆,၂၁၇ @ ၁,၀၂၇) MJTD ထမ အျခားရရနရစစေပါငး

ႀကတငေပးေငြ

ငားရမးခစရန ေရာငးသမားသ႔ ႀကတငေပးေငြမားအျခား စစေပါငး

၎စာရငးသည TPD ကယစား ေျမဝယယစရတႏင ေျမျပျပငစရတမား စကထတေပးထားျခငးျဖစပါသည။ ၎စာရငးသည ကမၸဏက MJTD သ႔ ၎၏ ဝယယသမားက မတဆကေပးျခငးအတြက MJTD ထမ ေကာမရငရရန ျဖစပါသည။

၂၀၁၅၅,၀၆၄,၇၆၂

၂၂,၄၀၈,၄၁၉၆,၄၉၃,၇၆၅,၈၃၂ ၆,၄၉၁,၅၆၂,၇၃၆

၁၃,၀၁၂,၈၀၁,၇၄၉

၂၀၁၅

၁၄,၆၇၃,၆၄၁,၇၆၁၂,၀၉၁, ၁၉၄,၈၅၉

-၁၆,၇၆၄,၈၃၆,၆၂၀

၂၀၁၅၂၅,၈၅၀,၀၀၀

၆၃၈,၁၂၅,၂၈၂၁၁,၃၅၇,၁၁၈

၆၇၅,၃၃၂,၄၀၀

မတစ(က)(ခ)

၂၀၁၄၃,၁၄၀,၉၅၆

၆,၃၃၄,၃၅၄,၀၁၉ ၃၂၂,၃၉၃

၈,၃၃၆,၀၆၇,၈၄၄၁၄,၆၇၃,၈၈၅,၂၁၂

၂၀၁၄--

၁,၂၃၈,၅၃၆,၁၈၀၁,၂၃၈,၅၃၆,၁၈၀

၂၀၁၄ -

-၃၂၃,၀၀၀၃၂၃,၀၀၀

၁၁.

၁၂.

၁၃.

၁၄.


ကနသြယမႈႏင အျခားေပးရနရ

လပငနးခြငအသးစရတေပးရနရအသးစရတမားစစေပါငး

လာထားေငြ

ဝငေငြခြနကနသြယလပငနးခြနစစေပါငး

ဇနနဝါရလ(၁၀)ရကေန႔မ ၂၀၁၄ မတလ (၃၁)($၁၅၅,၅၃၇ ကပ ၁,၀၂၇) ဧၿပလ (၁)ရကေန႔မ ၂၀၁၅ မတလ (၃၁) ($ ၆၈၈,၈၀၀@ကပ၁,၀၂၇)စစေပါငး

၂၀၁၅ ၆၅၂,၂၅၃,၀၁၁

၃၉၄,၆၆၉,၆၉၅ ၁,၀၄၆,၉၂၂,၇၀၆

၂၀၁၅၇၀၉,၀၀၀,၆၇၉၁၀၉,၅၃၇,၉၇၁၈၁၈,၅၃၈,၆၅၀

၂၀၁၅၁၅၉,၇၃၆,၄၉၉၇၀၇,၃၉၇,၆၀၀၈၆၇,၁၃၄,၀၉၉

၂၀၁၄ - ၉,၄၅၀,၀၀၀ ၉,၄၅၀,၀၀၀

၂၀၁၄ -

--

၂၀၁၄ -

--

ထတေဝေပးသြငးၿပး ရငးႏးေငြ

သာမနအစရယယာ (အစရယယာတစစလငကပ၁၀,၀၀၀တန ၃,၈၉၂,၉၁၅ အစရယယာ) ေရႊႏငငအေရ႕အာရဖြ႕ၿဖးတးတကေရးလမတက ဖတ(စ)ျမနမာအငဗက(စ)မ(န)ကမၸဏလမတကျမနမာသၾကားဖြ႕ၿဖးတးတကေရးအမားပငကမၸဏလမတက ျမနမာအကဒဘယ(လ)အြငး(လ)အငဒကစထရရယပတဘလစ ေကာပေရးရငး(အမအးအငစအ)လမတကျမနမာလယယာထြကကနႏင အေထြေထြဖြ႕ၿဖးတးတကေရး အမားပငလမတက(အမေအဂဒပအယလ)အမးသားဖြ႕ၿဖးတးတကေရးကမၸဏအပစလမတက ၿမ႕ေတာသစဖြ႕ၿဖးတးတကေရးအမားပငကမၸဏလမတက ျမနမာနညးပညာႏင ရငးႏးျမႇပႏမႈေကာပေရးရငးလမတက ျမနမာအဂရဘစၥနကပတဘလစေကာပေရးရငးလမတက အမားျပညသပင အစရယယာမား စစေပါငး

စမခန႔ခြမႈအခေၾကးေငြကမၸဏသည စမခန႔ခြမႈေဆာငရြကေပးရန MJTD ႏင စမခန႔ခြမႈဆငရာ သေဘာတညမႈမား ျပလပခပါသည။ အဆ ပါ သေဘာတညခကမားအရ ကမၸဏသည စမခန႔ခြမႈအခေၾကးေငြက ရပငခြငရၿပး ၎သေဘာတညခကသည ၂၀၁၆ ခႏစတြင သကတမးကနဆးမညျဖစပါသည။ ေဖာျပပါအခကမားႏငအည ၂၀၁၄ ခႏစ၊ ဇနနဝါရလ (၁၀) ရကေန႔မ ၂၀၁၅ ခႏစ၊ မတလ (၃၁)ရကေန႔အထ ကာလအတြက MJTD ထမ ေအာကပါပဂၢလမားအတြက အခေၾကးေငြမား ရရခပါသည။ (၁) ဥက႒ (၂) ဒဥက႒ (၃) ဘ႑ာေရးအရာရခပ (၄) စမႏင လ႔စြမးအားအရငးအျမစအရာရခပ

၂၀၁၅

၁,၉၅၀,၀၀၀,၀၀၀ ၁,၉၅၀,၀၀၀,၀၀၀၁,၉၅၀,၀၀၀,၀၀၀

၁,၉၅၀,၀၀၀,၀၀၀

၁,၉၅၀,၀၀၀,၀၀၀၁,၉၅၀,၀၀၀,၀၀၀၁,၉၅၀,၀၀၀,၀၀၀၁,၉၅၀,၀၀၀,၀၀၀၁,၉၅၀,၀၀၀,၀၀၀

၂၁,၃၇၉,၁၅၀,၀၀၀၃၈,၉၂၉,၁၅၀,၀၀၀

၂၀၁၄

၁,၃၁၀,၀၀၀,၀၀၀၁,၃၁၀,၀၀၀,၀၀၀၁,၃၁၀,၀၀၀,၀၀၀

၁,၃၁၀,၀၀၀,၀၀၀

၁,၃၁၀,၀၀၀,၀၀၀၁,၃၁၀,၀၀၀,၀၀၀၁,၃၁၀,၀၀၀,၀၀၀၁,၃၁၀,၀၀၀,၀၀၀၁,၃၁၀,၀၀၀,၀၀၀၁,၃၁၀,၀၀၀,၀၀၀

၁၁,၇၉၀,၀၀၀,၀၀၀

အေရာငးေကာမရင

ကမၸဏသည အလားအလာရေသာ လပငနးရငမားႏင ဝနေဆာငမႈမား ၫႇႏႈငးေဆာငရြကေပးရနႏင သတငး အခကအလကမားက ဝနေဆာငေပးရန MJTD ႏင ေစးကြကသေဘာတညခကမား ျပလပခပါသည။ အဆပါ သေဘာတညမႈပါ အခကမားအရ ကမၸဏသည စာခပတနဖး၏ (၆%)က ေကာမရငအျဖစ ရပငခြငရပါမည။ သေဘာတညမႈပါ အခကသည (၅)ႏစသကတမး ရမညျဖစၿပး၊ ေနာကထပသကတမးတးျမႇငရနအတြက သေဘာ တညခက သကတမးမကနမ အနညးဆးရကေပါငး (၃၀) ႀကတငအသေပးရမညျဖစပါသည။ သ႔ျဖစ၍ ကမၸဏ သည MJTD ႏင ၎၏ ေဖာကသညတ႔အၾကား စာခပခပဆ ေအာငျမငမႈမားအတြက MJTD ထမ ေကာမရင ဝငေငြ ရရခပါသည။ ၂၀၁၅ ၂၀၁၄

အေရာငးေကာမရင (USD ၁,၁၉၁,၈၈၀ @ ၁,၀၂၇) ၁,၂၂၄,၀၆၀,၇၆၀ - စစေပါငး ၁,၂၂၄,၀၆၀,၇၆၀ -

အတး

ျမနမာႏငငအတြငးရ ဘဏမားတြင အပႏထားေသာ အပေငြအတြက အတးရရျခငးျဖစပါသည။ အျခားဝငေငြ

၂၀၁၅ ၂၀၁၄ရယယာဆကစပဝငေငြ ၃၀,၀၅၁,၃၅၆ - တငဒါေခၚျခငးမရေငြ ၄,၁၀၀,၀၀၀ -စာရြကစာတမးေရာငးရေငြ ၂,၀၀၀ - ေငြေၾကးလလယမႈမအျမတ ၄၆,၁၄၉ ၁၂,၁၈၀,၈၅၆စစေပါငး ၃၄,၁၉၉,၅၀၅ ၁၂,၁၈၀,၈၅၆

လစာႏင အကးအျမတ

လစာႏင အကးအျမတတြင ေအာကပါအတငး ေသာခကကေသာအပခပသမား၏ အခေၾကးေငြမားပါဝငသည။ အခေၾကးေငြ ၂၀၁၅ (USD) ၂၀၁၄ (USD)၂၀၁၃ - ၁၄ *၆၆,၇၉၄ -၂၀၁၄ - ၁၅ ၃၄၈,၀၀၀ -စစေပါငး ၄၁၄,၇၉၄ - * ၂၀၁၃ - ၂၀၁၄ ႏစအတြက အခေၾကးေငြက ၂၀၁၄ - ၂၀၁၅ တြင ေနာကေၾကာငးျပနေပးအပခပါသည။

ရယယာတစစ၏ ဝငေငြ

ကေသာရယယာတစစ၏ အေျခခဝငေငြ

အေျခခကေသာ ရယယာတစစ၏အျမတက ဘ႑ာေရးႏစအတြငး ကမၸဏ၏ အစရငမားသ႔ ခြေဝေပးရေသာ အျမတက အခနႏငပမးမ ယထားေသာ သာမနအစရယယာအေရအတြကျဖငစားၿပး တြကခကထားပါသည။ ၂၀၁၅ ၂၀၁၄ဘ႑ာေရးႏစအတြငးကမၸဏ၏အစရငမားသ႔ခြေဝေပးရေသာအျမတ(ကပ) ၁၆,၂၁၆,၆၀၃,၀၃၄ - အခနႏင ပမးမယထားေသာ သာမနအစရယယာအေရအတြက ၃,၅၁၆,၄၃၇ - အေျခခကေသာရယယာတစစ၏အျမတ ၄,၆၁၂ -

၁၅။

၁၆။

၁၇။

၁၈။

၁၉။


ဆကႏြယပတသကေသာ အဖြ႕အစညးမားအၾကား ေဆာငရြကခကမား

ဘ႑ာေရးရငးတမး၏ အျခားေနရာမားတြင ေဖာျပထားေသာ အခကအလကမားအျပင ေအာကပါလပငနး လပ ေဆာငခကမားသည ကမၸဏႏင ဆကႏြယပတသကေနေသာ အဖြ႕အစညးမားအၾကားတြင သေဘာတညခက မားႏငအည ေပၚေပါကခပါသည။ (က) ကနစညႏင ဝနေဆာငမႈမား ဝယယျခငးႏင ေရာငးချခငး ၂၀၁၅

MJTD US$ ၈၂၂,၉၁၉.၈၈ အျခားဆကႏြယပတသကေနေသာ အဖြ႕အစညးမား *ကပ ၄၂၅,၇၂၅,၉၇၃လကေအာကခ ကမၸဏကယစား စကထတေပးေခထားမႈမား ၁,၄၆၇,၃၆၄,၇၆၁ MJTD ထမ ရရခေသာ အပခပမႈအခေၾကးေငြ US$ ၈၀၄,၁၃၀ျမနမာဂပနသလဝါဒတပေလာမငထမ ရရခေသာ အေရာငးေကာမရင US$ ၁,၁၃၅,၁၂၅

*အျခားဆကႏြယ ပတသကေနေသာ ပဂၢလအဖြ႕အစညးမားသည အဓကအားျဖင ကမၸဏ၏ ေသာခကကေသာ အပခပသမား၏ အထငကရ လႊမးမးျခငးခရေသာ (သ႔) ထနးခပထားေသာ ကမၸဏမား ျဖစပါသည။

(ခ)

ဘ႑ာေရးရငးတမးအတညျပျခငး

ျမနမာသလဝါ အက(စ)အးဇက ဟး(လ)ဒငး(စ) ပတဘလစ လမတက၏ ၂၀၁၅ ခႏစ၊ မတလ (၃၁)ရကေန႔ ကနဆးေသာ ဘ႑ာေရးႏစအတြက ဘ႑ာေရးရငးတမးက ၂၀၁၅ ခႏစ၊ ေအာကတဘာလ (၉)ရကေန႔တြင ဒါ႐ကတာအဖြ႕၏ ဆးျဖတခကအရ ထတျပနရန အတညျပခပါသည။

ေသာခကကေသာ အပခပသမားအတြက အခေၾကးေငြကမၸဏ၏ ဒါ႐ကတာမားက ေသာခကကေသာ အပခပသမားအျဖစ ထညသြငးစဥးစားၿပး ထသတ႔အား အခေၾကးေငြ ေပးအပထားျခငး မားက မတစ(၁၈)တြင ေဖာျပထားပါသည။

အမတ

၁။

၂။

၃။

၄။

၅။

ကမၸဏအမည Dagon International Ltd. သဝယယျခငးႏင ကားမားငားရမးျခငးThuriya Energy DepotManagement Company Limited ဂေဒါငငားရမးျခငး Shwe Pyi General Trading ကြနတနနာမားငားရမးျခငး Myint Myat Htut Khaung Co., Ltd ဒဇယဝယယျခငး Union of Myanmar Federation of Chamber of Commerce & Industry ႐းခနးငားရမးျခငးစစေပါငး

ဆကႏြယေနေသာ ရာထး

ပဂၢလမား

ဦးဝငးေအာင ဥက႒


ဦးထြနးလြင ဒါ႐ကတာ

ဦးေအာငဝငး

- -

၂၀၁၄-၁၅

(ကပ)

၃၀၈,၆၀၉,၂၁၂

၄၅,၇၂၈,၇၅၀

၂၅,၅၂၅,၃၂၀

၂၈,၆၃၈,၆၂၂ ၁၇,၂၂၄,၀၆၉

၄၂၅,၇၂၅,၉၇၃

၂၀၁၃-၁၄

(ကပ)

-

-

-

-

-

-

၂၀။

၂၁။



ျမနမာသလဝါ အက(စ)အးဇကဟး(လ)ဒငး(စ) ပတဘလစ လမတကဘ႑ာေရးရငးတမးေပါငးခပ၂၀၁၅ ခႏစ၊ မတလ (၃၁)ရက

ျမနမာသလဝါ အက(စ)အးဇက ဟး(လ)ဒငး(စ) ပတဘလစ လမတကဘ႑ာေရးရငးတမးေပါငးခပ၂၀၁၅ ခႏစ၊ မတလ (၃၁)ရကေန႔ ႏင ယငးႏစကနဆးေသာေန႔အထ


စမအပခပသမား၏ တာဝနတငျပခက ျပငပစာရငးစစအစရငခစာ ဘ႑ာေရးအေျခအေနျပရငးတမးေပါငးခပ ဝငေငြအလးစပါဝငေသာရငးတမးေပါငးခပ အစရငမား၏ ပငဆငခြငမားေျပာငးလမႈရငးတမးေပါငးခပ ေငြသားစဆငးမႈရငးတမးေပါငးခပ ဘ႑ာေရးရငးတမးေပါငးခပအေပၚ မတစမား

PRESIDENTVISIT

6FINANCIAL RPPORT

96

ျမနမာသလဝါ အက(စ)အးဇက ဟး(လ)ဒငး(စ) ပတဘလစ လမတက ၏ ၂၀၁၅ ခႏစ၊ မတလ (၃၁)ရကေန႔ရ ဘ႑ာေရးအေျခအေန ရငးတမးမားေပါငးခပႏင ယငးေန႔ကနဆးေသာႏစအတြက ဝငေငြအလးစပါဝငေသာ ရငးတမးမားေပါငးခပ၊ အစရယယာရငမား၏ ပငဆငခြငမား ေျပာငးလမႈရငးတမးမားေပါငးခပ၊ ေငြသားစးဆငးမႈ ရငးတမးမားေပါငးခပႏင အေရးပါေသာ စာရငးဆငရာမဝါဒမား အကဥးခပႏင အျခားရငးလငး ေဖာျပထားေသာ မတစမားပါဝငေသာ ဘ႑ာေရးရငးတမးေပါငးခပမားက သငေလာမနကနစြာ ေရးဆြေဖာျပရနမာ စမအပခပသမား၏ တာဝနသာ ျဖစပါသည။ ယငးတာဝနတြင - - ဆေလာေသာ စာရငးဆငရာ မဝါဒမားအား ေရြးခယ၍ တစသမတတညး ကငသးျခငးႏင - အေျမာအျမငရၿပး ကးေၾကာငးဆေလာမႈရေသာ ခန႔မနးျခငးႏင ပငးျခားခငခနသးသပျခငးတ႔က ျပလပျခငးတ႔ ပါဝငပါသည။ အပစ၏ ဘ႑ာေရးအေျခအေနမနက မညသညအခနတြငမဆ မနကနစြာေဖာျပရနအလ႔ငာ စမအပခပသမားအေနျဖင သငေလာေသာ စာရငးမတတမးမားက ထနးသမးထားရရန တာဝနရပါသည။ ကၽြႏပတ႔သည အပစ၏ရပငခြငမားက လၿခမႈရေစရနႏင မသမာမႈမားႏင ပမနမဟတေသာ မားယြငးမႈမားက ကာကြယေဖာထတႏငရန ၎အတြက သငေလာသလေဆာငရြကရန အေထြေထြတာဝနရပါသည။

စမအပခပသမားကယစား

ဦးဝငးေအာင

ဥက႒ျမနမာသလဝါအက(စ)အးဇကဟး(လ)ဒငး(စ)ပတဘလစလမတကေန႔စြ ။ ၂၀၁၅ ခႏစ၊ ေအာကတဘာ (၉)ရက


ျမနမာသလဝါအက(စ)အးဇကဟး(လ)ဒငး(စ)ပတဘလစလမတက စမအပခပမႈသမား၏ တာဝနေဖာျပခက

ဘ႑ာေရးရငးတမးေပါငးခပအေပၚ အစရငချခငး

ကၽြနေတာမား စာရငးစစအဖြ႕သည ျမနမာသလဝါအက(စ)အးဇက ဟး(လ)ဒငး(စ) ပတဘလစ လမတက၏ ၂၀၁၅ ခႏစ၊ မတလ (၃၁)ရကေန႔ရ ဘ႑ာေရးအေျခအေနျပ ရငးတမးေပါငးခပႏင ယငးေန႔ကနဆးေသာႏစ အတြက ဝငေငြအလးစပါဝငေသာ ရငးတမးေပါငးခပ၊ အစရယယာရငမား၏ ပငဆငခြငမား ေျပာငးလမႈ ရငးတမးေပါငးခပ၊ ေငြသားစးဆငးမႈရငးတမးေပါငးခပႏင အေရးပါေသာ စာရငးဆငရာမဝါဒမား အကဥးခပ ႏင အျခားရငးလငးေဖာျပထားေသာ မတစမား ပါဝငေသာ ဘ႑ာေရးရငးတမးမားေပါငးခပက စစေဆးခၿပး ျဖစပါသည။

ဘ႑ာေရးရငးတမးမားအတြက စမအပခပသမား၏ တာဝန

၎ဘ႑ာေရးရငးတမးေပါငးခပက ျမနမာႏငငကမၸဏမား အကဥပေဒပါ ျပဌာနးခကမား၊ ျမနမာႏငင ဘ႑ာေရးအစရငချခငးဆငရာ စမား(Myan-mar Financial Reporting Standards)ႏငအည ျပစၿပး သငေလာ မနကနစြာ ေရးဆြေဖာျပရာမာ စမအပခပသမား၏ တာဝနျဖစပါသည။ ယငးတာဝနတြင မသမာမႈ၊ မားယြငးမႈတ႔ ေၾကာင အေရးပါေသာ လြမားေဖာျပမႈမားမ ကငးရငးေသာ ဘ႑ာေရးရငးတမးမားေပါငးခပအား သငေလာ မနကနစြာ ေရးဆြေဖာျပရနႏင စပလဥးေသာ လပငနးတြငး ထနးခပမႈအစအစဥက ေရးဆြျခငး၊ အေကာင အထညေဖာျခငးႏင ထနးသမးျခငး၊ သငေလာေသာ စာရငးဆငရာ မဝါဒမားအား ေရြးခယကငသးျခငးႏင အေျခအေနအရ ဆေလာေသာ စာရငးဆငရာ ခန႔မနးခကမားက ျပလပျခငးတ႔လညး ပါဝငသည။

စာရငးစစ၏ တာဝန

ကၽြနေတာမားအဖြ႕၏ တာဝနမာ ကၽြနေတာမား၏ စာရငးစစေဆးခကက အေျချပ၍ ယငးဘ႑ာေရးရငးတမး ေပါငးခပအေပၚ ထငျမငယဆခကေပးရနျဖစပါသည။ ကၽြနေတာမားအဖြ႕သည ျမနမာႏငငစာရငးစစဆငရာ စမားႏငအည စစေဆးမႈမားက ေဆာငရြကခပါသည။ ယငးစမားအရ ကၽြနေတာမားအဖြ႕အေနျဖင ကငဝတ သကၡာပငးဆငရာ လအပခကမားအား လကနာရနႏင ဘ႑ာေရးရငးတမးမားေပါငးခပသည အေရးပါေသာ အခကမားအား မားယြငးစြာေဖာျပမႈမားမ ကငးရငးေၾကာငး၊ ကးေၾကာငးစေလာ ေသခာမႈရေစရန အစအစဥ မား ေရးဆြၿပး စစေဆးေဆာငရြကရန လအပပါသည။ စာရငးစစေဆးရာ၌ ဘ႑ာေရးရငးတမးမားေပါငးခပတြင ထတေဖာျပသခကမားႏင ကသငေငြ/ တနဖးမား အတြက စာရငးစစအေထာကအထားမားရယရန လပထးလပနညးမား၊ ခမတေဆာငရြကရန ပါဝငပါသည။ ေရြးခယထားေသာ လပထးလပနညးမားသည မသမာမႈ၊ မားယြငးမႈတ႔ေၾကာင ဘ႑ာေရးရငးတမးမားေပါငးခပ ၏ အေရးပါေသာ မားယြငးခက၏ အႏရာယမားက အကျဖတျခငးမားအပါအဝင စာရငးစစ၏ ပငးျခားခငခန သးသပျခငးအေပၚတြင မတညပါသည။ ထအႏရာယမားအား အကျဖတမႈမား ျပလပရာတြင စာရငးစစသည အေျခအေနႏင ဆေလာေသာ စာရငးစစလပထးလပနညးမားက ေရးဆြရန အဖြ႕အစညး၏ ဘ႑ာေရး ရငးတမးမားေပါငးခပေရးဆြမႈႏင သငေလာမနကနစြာ ေရးဆြေဖာျပရနအလ႔ငာ သကဆငေသာ ဌာနတြငး ႀကးၾကပကြပကမႈက ထညသြငးစဥးစားေသာလညး ၎အဖြ႕၏ဌာနတြငး ႀကးၾကပကြပကမႈ၏ ထေရာကမႈအေပၚ တြင ထငျမငယဆခကေပးရန မရညရြယပါ။

စာအမတ - ၅၅၉/ အမ - ၂၅၅ / မတ ၂၀၁၅

ျပငပစာရငးစစအစရငခစာအစရယယာရငမားႏင ဒါ႐ကတာအဖြ႕ဝငမားျမနမာသလဝါအက(စ)အးဇက ဟး(လ)ဒငး(စ) ပတဘလစလမတကအပစ


စာရငးစစေဆးရာတြင စမခန႔ခြသမားက အသးျပခေသာ စာရငးကငမမား၏ ဆေလာမႈႏင ျပလပခေသာ စာရငး ခန႔မနးေခမား၏ ကးေၾကာငးဆေလာမႈက သးသပျခငးႏင ဘ႑ာေရးရငးတမးမားေပါငးခပ၏ တငျပခက အားလးအေပၚ ၿခငသးသပျခငးတ႔လညး ပါဝငပါသည။ ကၽြနေတာမား ရရခေသာ စာရငးစစအေထာကအထား မားသည ကၽြနေတာမား၏ စာရငးစစထငျမငယဆခကအတြက အေျခခမေပးရန လေလာကသငေလာသညဟ ယၾကညပါသည။

ထငျမငယဆခက

ဤဘ႑ာေရးရငးတမးေပါငးခပသညျမနမာႏငငကမၸဏမား အကဥပေဒပါ ျပဌာနးခကမားႏင ျမနမာႏငငဘ႑ာေရး အစရငချခငးဆငရာ စမား(Myanmar Financial Reporting Standards)ႏငအည ျမနမာသလဝါ အက(စ)အး ဇကဟး(လ)ဒငး(စ)ပတဘလစလမတက၏ ၂၀၁၅ ခႏစ၊ မတလ (၃၁)ရကေန႔ရ ဘ႑ာေရးအေျခ အေနေပါငးခပႏင ထေန႔ကနဆးေသာ ႏစအတြက လပငနးေဆာငရြကမႈရလဒမားေပါငးခပႏင ေငြသားစးဆငးမႈ ေပါငးခပႏင စပလဥးသည အေရးပါေသာ အခကမားအားလးက သငေလာမနကနစြာ ေဖာျပထားေၾကာငး ကၽြနေတာမား ထငျမငယဆပါသည။ အျခားဥပေဒႏင စညးကမးခကဆငရာ လအပခကမားအေပၚ အစရငချခငး (၁) ကၽြနေတာမားအဖြ႕မ ျမနမာႏငငကမၸဏမား အကဥပေဒပါ ျပဌာနးခကမားႏငအည လအပေသာ သတငးအခကလကမားႏင ရငးလငးခကမားအားလးက ရရၿပျဖစေၾကာငး၊ (၂) ျမနမာႏငငကမၸဏမား အကဥပေဒပဒမ ၁၃၀ႏငအည စာရငးစာအပမားက အပစမ ထနးသမးထားရေၾကာငး အစရငခအပပါသည။

ဦးဝငးသင (ပေအ - ၅၀)(ဘကြမး၊ ဘအယလ၊ အာရေအ)ဝငးသငႏငအဖြ႕၊ စာရငးစစမား။

ေန႔စြ။ ၂၀၁၅ ခႏစ၊ ေအာကတဘာ(၉)ရက၊


ရပငခြငမား

လကငငးမဟတေသာ ရပငခြငမား

ပေသပငပၥညးဖကစပလပငနးခြင ရငးႏးျမပႏမႈ

လကငငးရပငခြငမား

ေငြႏငဘဏလကကနကနသြယမႈႏင အျခားရရရနစရနႏင ႀကတငေပးေငြမားလပဆအလပကနလကကန

ရငးႏးေငြႏင ေပးရနတာဝနမား

ခြငျပမတညရငးႏးေငြ - အစရယယာတစစလငကပ ၁၀,၀၀၀ တန အစရယယာ ၅၀,၀၀၀,၀၀၀စထတေဝေပးသြငးၿပးရငးႏးေငြ(အ႐ႈး)၊ အျမတလကကန

လကငငးမဟတေသာေပးရနတာဝနမား

ေရာငးခသမားထမ စရနရေငြမား

လကငငးေပးရနတာဝနမား

ကနသြယမႈႏင အျခားေပးရနရလာထားခက

မတစ

၅

၆

၇

၈

၉

၁၀

၁၁

၁၂

၁၃

ျမနမာသလဝါ အက(စ)အးဇကဟး(လ)ဒငး(စ)ပတဘလစလမတက၂၀၁၅ ခႏစ၊ မတလ (၃၁)ရကေန႔ရ ဘ႑ာေရးအေျခအေနျပ ရငးတမးမားေပါငးခ ပ




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ဝငေငြစမခန႔ခြမႈအခေၾကးေငြ(ႏႈတ) ကနသြယလပငနးခြနအသားတငအပခပမႈအခေၾကးေငြအေရာငးေကာမရင(ႏႈတ)ကနသြယလပငနးခြနအသားတငအေရာငးေကာမရငအတးအျခားဝငေငြစစေပါငးဝငေငြ(ႏႈတ)အသးစရတမားတရားဥပေဒစရတႏင ပညာရငဝနေဆာငခမတႏင စာေရးကရယာခရးစရတေၾကာျငာႏငကယစားလယစရတလစဥႏငအကးအျမတေျဖေဖာမႈလပငနးဖြ႕စညးစရတဘဏဝနေဆာငမႈစရတတနဖးေလာအငတာနကစရတျပငဆငျခငးႏင ထနးသမးမႈ႐းသးစရတဆကသြယမႈစရတငားရမးမႈႏင ႏႈနးထားမားလပစစဓါတအားကနကစရတအသငးဝငေၾကးအစရယယာေရာငးေၾကးႏင သကဆငေသာစရတရကလြနေၾကးႏင ဒဏေၾကးလပငနးခြငအသးစရတပေသပပစၥညးထခြေရာငးချခငးမအ႐ႈးစစေပါငးအသးစရတမားအသားတင(အ႐ႈး)၊ အျမတဖကစပလပငနး၏ အျမတခြေဝျခငးအခြနမလာမအသားတင(အ႐ႈး)၊ အျမတ(ႏႈတ)ဝငေငြခြနအခြနလာၿပး အသားတင(အ႐ႈး)၊ အျမတအျခားဝငေငြအလးစစစေပါငးဝငေငြအလးစ

မတစ

၁၄

၁၅

၁၆၁၇

၁၈

၆

ျမနမာသလဝါ အက(စ)အးဇကဟး(လ)ဒငး(စ)ပတဘလစလမတက၂၀၁၅ ခႏစ၊ မတလ (၃၁)ရကေန႔ ကနဆးေသာႏစအတြက ဝငေငြအလးစပါဝငေသာ ရငးတမးမား ေပါငးခ ပ


Annual Report 2014 - 2015 | 101



၂၀၁၄ ခႏစ၊ ဧၿပ (၁)ရကေန႔ရ စာရငးဖြငလကကန

ႏစအတြငးအျမတႏစအတြငးအစရယယာထတေဝျခငး၂၀၁၅ခႏစ၊မတလ(၃၁)ရကေန႔ရ စာရငးပတလကကန

ျမနမာသလဝါ အက(စ)အးဇကဟး(လ)ဒငး(စ)ပတဘလစလမတက၂၀၁၅ ခႏစ၊ မတလ (၃၁)ရကေန႔ ကနဆးေသာႏစအတြက အစရငမား၏ ပငဆငခြငမားေျပာငးလမႈရငးတမးမားေပါငးခ ပ ေငြေၾကး - ျမနမာကပေငြ



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လပငနးေဆာငရြကခကမားအရ ေငြသားစးဆငးမႈမားအခြနမႏႈတမ အသားတငအျမတလပငနးေဆာငရြကခကမားအရ အသားတငေငြသားစးဆငးမႈမား ကကည ေရးဆြခကမားတနဖးေလာပေသပငပစၥညးထခြေရာငးချခငးပေသပငပစၥညးပယဖကျခငးဖကစပလပငနး၏ အျမတအား အခးျဖင ခြေဝျခငးလညလညရငးႏးေငြေျပာငးလမႈမတငခင လပငနးေဆာငရြကခကအျမတကနသြယမႈႏင အျခားရရနရစရနႏင ႀကတငေပးေငြလပဆအလပကနလကကနကနသြယမႈႏင အျခားေပးရနရလာထားခကေရာငးသမားထမ စရနရေငြမားလပငနးေဆာငရြကခကမားအရ ေငြသားအသးျပမႈဝငေငြခြနေပးသြငးမႈလပငနးေဆာငရြကခကမားအရ အသားတငေငြသားအသးျပမႈရငးႏးျမႇပႏမႈလပေဆာငခကမားအရ ေငြသားစးဆငးမႈမားပေသပငပစၥညးဝယယမႈဖကစပလပငနးထမ အစရယယာဝယယမႈရငးႏးျမႇပႏမႈလပေဆာငခကမားအရ ေငြသားအသးျပမႈဘ႑ာေရးေဆာငရြကခကမားအရ ေငြသားစးဆငးမႈမားကနဦးအစရယယာရင(၉)ဦးထမ ထညဝငသည မတညရငးႏးေငြအမားျပညသသ႔ သာမနအစရယယာေရာငးခမႈမ ရေငြဘ႑ာေရးေဆာငရြကခကမားအရ အသားတငေငြသားစးဝငမႈေငြသားအသားတငအေလာႏစစရေငြႏင ဘဏလကကနႏစဆးရေငြႏင ဘဏလကကန

မတစ

၇

ျမနမာသလဝါ အက(စ)အးဇကဟး(လ)ဒငး(စ)ပတဘလစလမတက၂၀၁၅ ခႏစ၊ မတလ (၃၁)ရကေန႔ ကနဆးေသာႏစအတြက ေငြသားစးဆငးမႈရငးတမးမား ေပါငးခ ပေငြေၾကး - ျမနမာကပေငြ

Annual Report 2014 - 2015 | 103


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အေထြေထြျပညေထာငစသမၼတျမနမာႏငငေတာ၌ ၂၀၁၃ ခႏစ၊ ေမလ (၃)ရကေန႔တြင ေပးရနတာဝနကန႔သတထား ေသာ ျမနမာသလဝါ အက(စ)အးဇက ဟး(လ)ဒငး(စ) ပတဘလစ လမတက (Holding Company)အား ဖြ႕စညးတညေထာငခ ပါသည။ Class A Project အား ရငးႏးတညေဆာကျခငး၊ ေစးကြကတင ေရာငးချခငးႏင လပကငလညပတျခငး အလ႔ငာ ဖကစပကမၸဏက တညေဆာကရနအတြက ပးေပါငးေဆာငရြကေရး သေဘာတညခကအရ Holding Company ႏင MMST LLP (MMS Thilawa Limited Liability Partnership) တ႔အၾကား နားလညမႈမတတမး လႊာတစရပက ၂၀၁၃ ခႏစ၊ ေမလ (၂၆)ရကေန႔၌ လကမတေရးထးခၾကပါသည။ Class A Project အား ရငးႏးတညေဆာကျခငး၊ ေစးကြကတငေရာငးချခငးႏင လပကငလညပတျခငး အလ႔ငာ ဖကစပကမၸဏက တညေထာငရနအတြက Holdings Company ၊ သလဝါ SMC (Thilawa SEZ Management Committee) ႏင MMSTD (MMS Thilawa Development Company Limited) တ႔သည ၂၀၁၃ ခႏစ၊ ေအာကတဘာလ (၂၉)ရကေန႔၌ ဖကစပကမၸဏ သေဘာတညခကအား ခပဆဝငေရာကခၾကပါသည။ ယငးဖကစပကမၸဏက ျမနမာဂပနသလဝါ ဒတပေလာမင လမတက (MJTD)အျဖစ ဖြ႕စညး တညေထာငခသည။အခ႕ေသာ ႀကတငသတမတခကမားအား ျဖညဆညးေဆာငရြကၿပးျခငးအေပၚ မတညလက၊ ဖကစပ ကမၸဏသေဘာတညခကအရ၊ Holdings Company က ကနဦးအေနျဖင ဖကစပကမၸဏ၏ ရယယာမား တြင စစေပါငး US$ ၅၀,၀၀၀,၀၀၀ က ၄၁ % ထညဝငမညျဖစပါသည။ Holdings Company ၏ အဓက စးပြားေရးလပငနးမားမာ Class A Project အား ရငးႏးတညေဆာကျခငး၊ ေစးကြကတငေရာငးချခငးႏင လညပတလပကင ျခငးတ႔က တာဝနယလပေဆာငမည ဖကစပကမၸဏတြင ရငးႏးျမႇပႏကာ ယငး၏ စမအပခပမႈတြင ပါဝင ေဆာငရြကျခငး Class A Properties အား ျမနမာဆကႏြယအဖြ႕အစညးမားထ တစဦးတညးေသာ ေအးဂငအျဖစ ေစး ကြကတငေရာငးချခငးႏင Class A Properties အား ျမနမာႏင ဆကႏြယေသာ အဖြ႕အစညးေသာ လညးေကာငး၊ ဂပနအဖြ႕အစညးေသာလညးေကာငး မဟတသမားထ ဂပနပးေပါငး ေကာပေရးရငး အဖြ႕မ အဖြ႕ဝငမားျဖင လကတြကာ ေစးကြကတငေရာငးချခငးႏင Holdings Company ၏ ဒါ႐ကတာမားက ၎တ႔၏ ဆငျခငတတရားအရ ဆးျဖတကာ သလဝါအထး စးပြားေရးဇ (Class A Area မအပ) သ႔မဟတ ၎၏ မညသညအစတအပငးတြငမဆ တညေဆာကမႈ လပငနးမားတြင ပါဝငေဆာငရြကျခငး။ Holdings Company မ ရာႏႈနးျပညပငဆငေသာ လကေအာကခကမၸဏမာ သလဝါ ပေရာပါတးဒတပေလာမင ကမၸဏလမတက ျဖစၿပး၊ ပဂၢလကပငကမၸဏအျဖစ ၂၀၁၅ ခႏစ၊ မတလ (၁၉)ရကေန႔တြင ျမနမာႏငငကမၸဏမား အကဥပေဒပါ ျပဌာနးခက မားႏငအည ဖြ႕စညးတညေထာငခပါသည။ ကနဦး ရငးႏးျမႇပႏေငြမာ ျမနမာကပေငြ ၁,၀၀၀,၀၀၀,၀၀၀ ျဖစပါသည။ သလဝါအထးစးပြားေရးဇနအတြငး ၿမ႕ျပဖြ႕ၿဖးေရးလပငနးမားျဖစသည ေျမယာမားေဖာထတျခငး စးပြားေရးဇနမား၊ လေနအမရာမား၊ ႐းခနးမားႏင ဆကစပအေဆာကအဦးမား တညေဆာကျခငး၊ ေရာငးချခငး ႏင ငားရမးျခငးတ႔ ေဆာငရြကရန။ ေဆာကလပေရးလပငနးမားအတြက အႀကအငဂငနယာလပငနးမား ေဆာငရြကရန။ ေဆာကလပေရးလပငနးဆငရာ ကနၾကမး၊ ကနေခာပစၥညးမား၊ အေထာကအကျပ စကယႏရားယာဥ ႏင အရနဆကစပ ပစၥညးမားက ျပညပမတငသြငးျခငး၊ ျပညတြငး၌ဝယယျခငး၊ ငားရမးျခငးႏင ျပန လညေရာငးချခငး။ မညသညပဂၢလ (သ႔မဟတ) ကမၸဏႏငမဆ အစစပဝငလပရန (သ႔မဟတ) အျမတမားအား မေဝရန အတြက စစဥမႈကစၥရပတြင ပါဝငရန။ ေျမယာအေဆာကအအအပါအဝင ပငဆငမႈမား၊ ရပငခြငမား၊ လပငနးလပပငခြငမား၊ လငစငမား၊ ဂရနမား၊ မပငမား၊ ကနအမတတဆပမား၊ မပငခြငမား ဝယရန (သ႔မဟတ) အျခားနညးလမးမားျဖင ရယရနႏင ၎ပစၥညးမားႏင အခြငအေရးမားက သငေတာသလ ဖြ႕ၿဖးတးတကေစရန အကးရစြာ အသးခရနႏင စမေဆာငရြကရန။ ၂၀၁၄ ခႏစ၊ ဧၿပလ(၁)ရကေန႔မ ၂၀၁၅ ခႏစ မတလ (၃၁)ရကေန႔ကာလအထ ဘ႑ာေရးအေျခအေနျပ ရငးတမးေပါငးခပအား ျမနမာကပေငြျဖင ေဖာျပထားပါသည။ Holdings Company ႏင လကေအာကခကမၸဏတ႔၏ မတပတငထားေသာ လပစာသည အမတ(၂၉)၊ မငးရေကာစြာလမး၊ UMFCCI တာဝါ၊ လမးမေတာၿမ႕နယ၊ ရနကနၿမ႕ျဖစပါသည။

၁။

ျမနမာသလဝါ အက(စ)အးဇကဟး(လ)ဒငး(စ)ပတဘလစလမတကဘ႑ာေရးရငးတမးမားေပါငးခ ပအေပၚ မတစမား



အေရးပါေသာ စာရငးပငးဆငရာ မဝါဒအကဥးခပ(က) စာရငးေရးဆြျခငးဆငရာအေျခခမမား အပစသည Holdings Company ၏ စာရငးပငးဆငရာ မဝါဒမားက လကနာကငသးပါသည။ သ႔ျဖစ၍ ပးတြပါ ဘ႑ာေရးရငးတမးေပါငးခပက ျမနမာႏငငဘ႑ာေရးအစရငချခငးစမား (Myanmar Financial Reporting Standards)ႏင အည ေဖာျပထားပါသည။ ဘ႑ာေရးရငးတမးေပါငးခပက ၿပးခသည ျဖစရပမားအေပၚ အေျခခသည လပထးလပနညး(Historical Cost Convention) အရ ေရး ဆြေဖာျပထားပါသည။ (ခ) ႏငငျခားေငြေၾကးအား ေျပာငးလသတမတျခငး (၁)

(၂)

(ဂ) ခန႔မနးခကႏင ဆးျဖတခကမား အသးျပျခငး ျမနမာႏငင ဘ႑ာေရးအစရငချခငး စမားႏငအည စာရငးဆငရာ မဝဒါေပါငးခပမား ျပစရာတြင စမခန႔ခြေရးတြင တာဝနရသမားသည စာရငးဆငရာ မဝါဒမားႏင အစရငခစာပါ ရပငခြငမား ေပး ရနတာဝနမား၊ ဝငေငြႏင အသးစရတမားက အကးသကေရာကေစေသာ အကျဖတမႈမား ခန႔မနး ေခမားႏင ယဆခကမားက ျပလပရပါသည။ အမနတကယ ရလဒမားသည ထခန႔မနးခကမား ႏင ကြလြေကာငး၊ ကြလြႏငပါသည။ ခန႔မနးေခမားႏင ယဆခကမားက စဥဆကမျပတ ျပနလည စစစပါသည။ စာရငးဆငရာ ခန႔မနးခကမား ျပနလညစစစခကမားက ယငးသ႔ ျပနလညစစစသည ကာလႏင အကးသကေရာကမႈရေသာ အနာဂတကာလမားတြင စာရငးေဖာျပပါသည။ (ဃ) ပေသပငပစၥညး ပေသပငပစၥညးမားက မရငးတနဖးမ စစေပါငးတနဖးေလာက ႏတ၍ ေဖာျပထားသည။ တနဖး ေလာက ပေသပငဆငပစၥညးမား၏ ခန႔မနးအသးဝငမႈ သကတမးအေပၚတြင မတည၍ မဥးေျဖာင နညးျဖင တြကခကထားပါသည။ တနဖးေလာႏႈနးမားမာ ေအာကပါအတငးျဖစပါသည။ ႐းခနးျပနလညျပျပငမြမးမျခငး ၂၀ % ႐းသးပစၥညးကရယာမား ၁၀ % - ၄၀ % ယာဥႏင ယာဥပစၥညးမား ၂၀ % ကြနပတာႏင စကပစၥညးမား ၂၀ % ေဆာဖဝလ ၂၀ % စကႏင စကပစၥညးမား ၁၀ % (င) အေရးပါေသာ ထညဝငျခငးျဖင ရငးႏးျမႇပႏမႈ Equity နညးျဖင စာရငးေဖာျပခကအရ ရငးႏးျမႇပႏထားမႈတစခအား လပေဆာငမႈေစးႏႈနးျဖင ဦးစြာစာရငးတငၿပး (လပေဆာငခက ကနကစရတအပါအဝင) ေနာကပငးကာလတြင ရငးႏးျမႇပႏထားမႈ၏ အ႐ႈး၊ အျမတ ခြေဝကခမႈက ေပၚလြငေစရန စာရငးၫႇႏႈငးပါသည။ (စ) ေငြႏင ေငြသားညမျခငးမား ေငြႏင ေငြသားညမျခငးမားတြင လကဝယရ ေငြသားလကကနႏင ဘဏရ ေငြလကကနမား ပါဝငပါသည။ (ဆ) သာမနအစရယယာမား သာမနအစရယယာမားက အစရငမား၏ ပငဆငခြငမားအျဖစ အမးအစားသတမတထားပါသည။ သာမနအစရယယာ ထတေပးျခငးႏင တက႐ကသကဆငေသာစရတမားက အစရငမား၏ ပငဆငခြငမားမႏႈတ၍ စာရငးေဖာေဆာငပါသည။ ကသငအခြနမနသမ ႏႈတၿပးေသာအသားတငျဖစပါ သည။

လပငနးလပေဆာငသည ေငြေၾကးႏင စာရငးတင ေဖာျပသညေငြေၾကး အပစမ လပငနးမားေဆာငရြကရာတြင အဓကကေသာ စးပြားေရးပတဝနးကင၏ ေငြေၾကးျဖစေသာ ျမနမာကပေငြက လပငနးလပေဆာငသည ေငြေၾကး(Functional Currency)ဟ သတမတပါသည။ ဘ႑ာေရးရငးတမးေပါငးခပက (Presentation Currency) ျဖစေသာ ျမနမာကပေငြျဖင ေဖာျပထားပါသည။ လပငနးေဆာငရြကခကႏင စာရငးလကကနမား ႏငငျခားေငြျဖင ျပလပေသာ လပငနးလပေဆာငခကမားက လပေဆာငခကျဖစေပၚသည ေန႔တြငရေသာ ေငြလႏႈနးျဖင လပငနးေဆာငရြကသည ေငြေၾကးအျဖစသ႔ ေျပာငးလထားပါသည။ ႏငငျခားေငြျဖင ေဖာျပေသာ ေငြေၾကးႏငဆငသည ပငဆငပစၥညးႏင ေပးရနတာဝန မားက ဘ႑ာေရးႏစ ကနဆးခနရ ေငြလႏႈနးျဖင ေျပာငးလခကႏင၊ ၎ႏငငျခားေငြေၾကး မားက စာရငးရငးလငးရာမ ျဖစေပၚလာေသာ ႏငငျခားေငြအျမတ၊ အ႐ႈးမားက ဝငေငြရငး တမးေပါငးခပတြင စာရငးေရးသြငးထားပါသည။

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Annual Report 2014 - 2015 | 105

(ဇ) ဝငေငြ ဝငေငြက လပငနးေဆာငရြကခကႏင ဆကႏြယေနေသာ အကးစးပြားမားသည အပစထသ႔ စးဝငရန ျဖစႏငေခရေသာအခါမသာ စာရငးေရးသြငးပါသည။ (ဈ) ပတသကဆကႏြယေသာ အဖြ႕အစညး၊ ပဂၢလ ပတသကဆကႏြယေသာ အဖြ႕အစညး၊ ပဂၢလဆသညမာ (က)

(ခ) (ဂ) (ဃ) (င)

(စ)

(ဆ)

Financial Risk Management အပစသည Holdings Company ၏ Financial Risk မဝါဒက လကနာကငသးပါသည။ ထ႔ေၾကာငအပစ ၏ Financial risk မားက စမခန႔ခြေနစဥအတြငး လပငနးဖြ႕ၿဖးေရးအတြက လေလာကေသာ ေငြေၾကးဆငရာ အရငးအျမစမား ရရႏငမႈက ေသခာေစရန အပစ၏ Financial Risk Policy က စမခန႔ခြသည မဝါဒအရ ႀကးပမးပါသည။ အပစမ ရငဆငေနရေသာ အဓကဘ႑ာေရး Risk နယပယမားႏင ေငြေၾကးဆင ရာ လပေဆာငခကႏင သကဆငေသာ မဝါဒမာ ေအာကပါအတငးျဖစပါသည။ Foreign exchange risk အပစသည မမ၏လပငနးလပေဆာငေသာ ေငြေၾကးျဖငမဟတဘ ႏငငျခားေငြေၾကးျဖင စာရငးသြငးထားေသာ ဝငေငြႏင အသးစရတမား အတြကForeign exchange risk က ရငဆငရပါသည။ အျခားေသာ ႏငငျခားေငြေၾကးျဖင ရပငခြငမား ေပးရနတာဝနမားႏင စပလဥး၍ အပစသည ကာလတ ေငြေၾကးလအပမႈရသညအခါ ႏငငျခားေငြမားက ေစးကြကေပါကေစးျဖင ေရာငးချခငး (သ႔) ဝယယျခငးအားျဖင Foreign exchange risk က လကခႏငသည အဆငတစခတြင ရေစေၾကာငး ေသခာေစပါ သည။ ထ႔ေၾကာင အပစသည Foreign exchange risk ႏင ႀကေတြ႕ရျခငးမရပါ။ Credit riskCredit risk သည အပစ၏ ေဖာကသည (သ႔) ေငြေၾကးဆငရာစာခပတြင ပါဝငသ (ၿမစား)သည မမ၏ စာခပပါ ကတကဝတဆငရာေပးရန တာဝနမားက ေပးေခရန ပကကြကျခငးေၾကာင ေပၚေပါကလာေသာ ေငြေၾကးဆး႐ႈးမႈျဖစပါသည။ ဘ႑ာေရးရငးတမးေပါငးခပတြင ပါဝငေနေသာ အမားဆး Credit risk မာ စာရငးေရးသြငးထားေသာ ရရနရ လကကနမားျဖစပါသည။ သ႔ရာတြင ၎ဆး႐ႈးမႈက ေလာနညး ေစရန မဝါဒမားက ခမတထားပါသည။ Market risk Market risk သည အပစ၏ ဝငေငြက အကးသကေရာကေစေသာ ႏငငျခားေငြလလယႏႈနးမား၏ (သ႔) ေငြေၾကးဆငရာစာခပစာတမးမား၏ လကဝယကငေဆာငထားသည တနဖးမား၏ ေျပာငးလျခငးမားက ဆလပါသည။ Market Risk အား စမခန႔ခြရျခငး၏ ရညရြယခကမာ အေကာငးဆးျပနရႏငေခႏငအတ ထနးခပ၍မရႏငေသာ ေစးႏႈနးအတကအကက လကမခႏငေသာေဘာငအတြငး ထနးခပရန ျဖစပါသည။ အပစသည market risk ႏင ႀကေတြ႕ရျခငးမရပါ။

တက႐ကျဖစေစ၊ သြယဝကျဖစေစ၊ တစဦး(သ႔မဟတ) တစဦးထကပေသာ အဖြ႕မ (၁) ထနးခပမႈမား၊ တစဦးတစေယာကမ ထနးခပျခငး (သ႔မဟတ) အဖြ႕အစညးမ ပးတြထနးခပျခငး၊ (ဤတြင မခငကမၸဏမား လကေအာကခမားႏင အဆငတလက ေအာကခမား) (၂) ၾသဇာလႊမးမးေသာ အဖြ႕အစညးအေပၚတြင အကးခးစားခြငရျခငး။ (၃) အဖြ႕အစညးေပၚတြင ပးတြထနးခပပငခြငရျခငး။ အဖြ႕အစညးသည လပငနး၏ ပးတြအဖြ႕အစညးျဖစျခငး။အဖြ႕အစညးသည ဖကစပလပငနးျဖစၿပး၊ ယငးလပငနး၏ ဖကစပဝငတစဦးျဖစျခငး။ အဖြ႕အစညးသည လပငနး(သ႔မဟတ) မခငကမၸဏ၏ စမခန႔ခြမႈတြင အဓကတာဝနရသ ျဖစျခငး။ အဖြ႕အစညးသည (က) (သ႔မဟတ) (ဃ) တြင ရညၫႊနးထားေသာ မသားစ (သ႔မဟတ) တစဦးဦးႏင ရငးႏးေသာ မသားစဝင ျဖစျခငး။ အဖြ႕အစညးသည တက႐ကျဖစေစ၊ သြယဝကျဖစေစ (င) (သ႔မဟတ) (စ)တြင ရညၫႊနး ထားေသာ တစဦးတစေယာက၏ ထနးခပမႈ (သ႔မဟတ) ၾသဇာလႊမးမးခရေသာ (သ႔မဟတ) ထအဖြ႕အစညးတြင အထငကရ မေပးပငခြငရရသ၏ ၾသဇာလႊမးမး ခရျခငး။ အဖြ႕အစညးသည ဝနထမးအကးအလ႔ငာ တာဝနထမးေဆာငကာလေနာကပငး ဝနထမးမား၏ အကးစးပြားအတြက စမကနး ေဆာငရြကသျဖစျခငး (သ႔မဟတ) လပငနးဆကစပမႈ ရေသာ မညသညအဖြ႕အစညးမဆ၊

၃။


Liquidity and cash flow risk Liquidity and cash flow risk သည အပစ၏ ေငြေၾကးဆငရာ ေပးရနတာဝနမားက ေပးေခရာတြင ေတြ႕ႀကရေသာ အခကအချဖစပါသည။ အပစသည ေငြျဖစလြယမႈက ခဥးကပရာတြင ျဖစႏငေျခရ သေရြ႕ ပမနအခနတြငျဖစေစ၊ အေရးေပၚအေျခအေနတြငျဖစေစ လကမခႏငသည အ႐ႈးမား မေပၚေပါကေစျခငး (သ႔) အပစ၏ေကာငးသတငးက မထခကေစဘ အၿမတမးေပးေခႏငသည အေျခအေနရေစရန စမေဆာငရြကျခငး ျဖစပါသည။ ေငြသားစးဆငးမႈ အတကအက၏ အကးသကေရာကမႈက ေလာနညးေစရနႏင လပငနးအတြက လအပသည ေငြေၾကးေထာကပ ႏငရန ဒါ႐ကတာမားမ လေလာကမႈရသညဟ ယဆေသာ လကကနေငြမားက အပစမ ေစာငၾကညထနးသမးထားရပါသည။

Fund managemnt အပစသည ေငြေၾကးစမခန႔ခြရာတြင ထားရေသာ ရညရြယခကမားမာ လေလာကေသာ လပငနးလညပတေငြက ကာကြယထနးသမးႏငၿပး လပငနးစဥဆကမျပတ ဆကလကလပေဆာငႏငရန ျဖစပါသည။

၄။

Annual Report 2014 - 2015 | 107

မရငး

တနဖ

း

၂၀၁၄

ဧၿပလ

(၁)ရ

ကေန

႔ရ စာ

ရငးဖ

ြငလက

ကန

အသ

စဝယ

ျခငး

ထခြေ

ရာငး

ချခင

း

၂၀၁၅

မတ

လ (၃

၁)ရက

ေန႔ရ

စာရင

းပတ

လက

ကန

တနဖ

းေလ

ာ

၂၀၁၄

ဧၿပ

(၁)ရ

ကေန

႔ရ စာ

ရငးဖ

ြငတနဖ

းေလ

ာ

ႏစအ

တြငး

တနဖ

းေလ

ာ

ထခြေ

ရာငး

ချခင

း တနဖ

းေလ

ာ

၂၀၁၅

မတ

လ (၃

၁)ရက

ေန႔ရ

စာရင

းပတ

တနဖ

းေလ

ာ

၂၀၁၄

မတ

လ (၃

၁)ရက

ေန႔ရ

စစေပ

ါငး အ

သားတ

င တ

နဖး

၅ ပ

ေသပင

ပစၥည

း


၂၀၁၄

ဧၿပလ

(၁)ရ

ကေန

႔ရ စာ

ရငးဖ

ြငလက

ကန

ႏစအ

တြငး

ရငး

ႏးျမႇ

ပႏမႈ

ႏစအ

တြငး

အခ

းကအ

သားတ

င (အ

႐ႈး)၊

အျမတ

၂၀

၁၅ မ

တလ

(၃၁)

ရကေန

႔ရ သ

ယေဆ

ာငတ

နဖး

ေဒၚ

လာ

၀၀၀

ျဖင ၂၀၁၅

MJT

D

အစ

ရငခ

သည ေန

႔

၃၁ မတ

ပငဆ

ငမႈ

%

၄၁ %

လက

ငငး

ရပင

ခြငမာ

း

၁၆၄,

၉၄၂

လက

ငငး

မဟတ

ေသာ

ရပငခ

ြင မာ

း

၂,၅၃

၈

စစေပ

ါငး

ရပငခ

ြငမာ

း

၁၆၇,

၄၈၀

လက

ငငး

ေပးရ

န တ

ာဝန

မား

၁၀၆,

၆၇၉

လက

ငငး

မဟတ

ေသ

ာ ေပ

းရန

တာဝ

နမား -

ဝငေင

ြ

၃၉,၄

၁၄

အသ

ား တ

ငရ

ပငခြင

မား

ခြေဝျခ

ငး

၁၃,၉

၇၀

စစေပ

ါငး

ေပးရ

န တ

ာဝန

မား

၁၀၆,

၆၇၉

အသ

း စရ

တ မ

ား

၅,၃၄

၁

သယ

ေဆ

ာင

တနဖ

း

၁၃,၉

၇၀

အသ

ား တ

င ရပ

ငခြင

မား

၆၀,၈

၀၁

(အ႐ႈး

) /အ

ျမတ

၃၄,၀

၇၄

(အ႐ႈး

)/ အ

ျမတ

ခြေဝျခ

ငး

၁၃,၉

၇၀

၂၀၁၃

- ၂၀

၁၄ ဘ

႑ာေ

ရးႏစ

အတ

ြငး ဖ

ကစပ

လပင

နးသ

ေဘာတ

ညခက

အရ

ျမနမာ

ဂပန

သလ

ဝါဖြ႕

ၿဖးတ

းတက

ေရး၏

ကနဦ

းရယ

ယာမ

ားတ

ြင အ

ပစမ

ထည

ဝငရ

မည ရ

ငးႏး

ေငြမာ

၄၁%

ျဖစပ

ါသည

။ ထ႔ေၾက

ာင

Holdi

ng C

ompa

ny မ

၎၏

ရယယ

ာမား

အတ

ြက ျမ

နမာက

ပေငြ

၇,၂၉

၄,၈၃

၃,၄၅

၀ ႏင

ညမေ

သာ

အေမ

ရ က

နေဒၚ

လာ

၇,၃၇

၉,၇၀

၀ က

ထည

ဝငခၿပ

းျဖစပ

ါသည

။ ၂၀

၁၄ -

၂၀၁

၅ ဘ

႑ာေ

ရးႏစ

အတ

ြငး

ျမနမာ

ကပေ

ငြ ၃,

၅၉၀,

၆၆၁,

၉၀၀

ႏင ည

မေသ

ာ အေမ

ရကန

ေဒၚလ

ာ ၃,၆

၉၀,၃

၀၀ က

ထပမ

ထည

ဝငခပ

ါသည

။ ထ႔ေန

ာက ျဖ

စေပၚ

လာေ

သာ အ

စရငခ

သည

ေန႔တ

ြင ျမန

မာဂပ

နသလ

ဝါဖြ႕

ၿဖးတ

းတက

ေရး၏

၂၀၁

၅ ဘ

႑ာေ

ရး ႏ

စအတ

ြက အ

ခးက

အျမတ

ျမနမ

ာကပေ

ငြ ၁၄

,၃၄၇

,၃၇၃

,၂၇၈

.၄၂

က ေ

နာက

ဆက

တြ စ

ာရငး

ၫႇႏႈင

းေရး

သြငး

ခၿပး၊

ရငးႏ

းျမႇပႏ

မႈ၏ လ

ကက

နတနဖ

းမာ

ျမနမာ

ကပေ

ငြ ၂၅

,၁၂၂

,၂၇၅

,၂၆၈

.၄၂

ျဖစပါ

သည

။ အေသ

းစတ

မာ ေ

အာက

ပါအ

တငး

ျဖစပါ

သည

။

သက

ဆငရ

ာႏစအ

တြက

Hol

ding

Com

pany

၏ ပ

ငဆငမ

ႈအခ

းျဖင

တြက

ခကေသ

ာ အ

ျမတေဝ

စမာ

ကပ

၁၄,၃

၄၇,၃

၇၃,၂

၇၈.၄

၂ ($

၁၃,၉

၇၀,၁

၇၈.၄

၆ ×

၁၀၂၇

) ျဖစ

ပါသ

ည။

(၂၀၁

၄၊ အ

႐ႈး ျမ

နမာက

ပေငြ

၁၁၀,

၅၉၃,

၃၆၀)

Hol

ding

Com

pany

သည

ပငဆ

ငမႈအ

ခးျဖ

င တ

ြကခက

ေသာ

ရငးႏ

းျမႇပႏ

မႈထမ

အျမတ

ေဝစ

ရရခ

ျခငးမ

ရပါ။

(၂၀၁

၄ မရ

) ပင

ဆငမ

ႈအခ

းျဖင

တြက

ခကေသ

ာ ရင

းႏးျမ

ႇပႏမႈသ

ည

အမာ

းပငက

မၸဏမဟ

တေသ

ာေၾက

ာင အ

မားျပ

ညသ

သ႔ ေ

ၾကာျင

ာထားေ

သာ ေ

ရာငး

ေစး

မရပါ

။

၂၀

၁၅

၇,၁၈

၄,၂၄

၀,၀၉

၀

၃,၅၉

၀,၆၆

၁,၉၀

၀

၁၄,၃

၄၇,၃

၇၃,၂

၇၈

၂၅,၁

၂၂,၂

၇၅,၂

၆၈

၆။ ဖ

ကစပ

လပင

နးတ

ြင ရင

းႏးျမ

ႇပႏမ

ႈ (၂၆,

၁၂၂,

၂၇၅,

၂၆၈.

၄၂)

Annual Report 2014 - 2015 | 109

ေငြႏင ဘဏလကကန

ေငြလကကန(ကပ) ဘဏလကကန - စာရငးရငဘဏလကကန - စေငြ ဘဏလကကန - စာရငးေသ စစေပါငး

ကနသြယမႈႏင အျခားရရနရ

အထကေဖာျပပါ ရရရန အေရာငးေကာမရငသည MJTD မ ရရနရျဖစၿပး၊ Holding Company မ မတဆကေပး ေသာ ဝယသႏင MJTD အၾကား စာခပခပဆ ေအာငျမငစြာ ေရးထးႏငမႈအတြက ခစားခြငျဖစသည။ စရႏင ႀကတငေပးေငြမား

ငားရမးခစရ အေရာငးသမားသ႔ ႀကတငေပးေငြ အျခား စစေပါငး

လပဆအလပ

လပဆအလပတြင MJTD ထမ ဝယယထားေသာ ေျမတနဖးႏင သလဝါအထးစးပြားေရးဇနအတြငးရ လေနအမရာ ႏင စးပြားေရးဇနေျမ ဧရယာ(၃၄၇,၅၈၃)စတရနးမတာအား ဖြ႕ၿဖးေရးအတြက လပေဆာငမႈကနကစရတမား ပါဝငပါသည။ လကေအာကခကမၸဏသည ေျမျပင ျပျပငမႈမား၊ ေဆာကလပေရးလပငနးမား၊ အလပသမားေနရာထငခငး ေဆာကလပျခငးမားက ႏစအတြငး ေဆာငရြကခပါသည။

ကနလကကန

ကနလကကနတြင လပငနးခြငအတြငး လပငနးေဆာငရြကရာ၌ အသးျပေသာ ဒဇယလကကနမားပါဝငပါသည။

ကနသြယမႈႏင အျခားေပးရနရ

ကနသြယမႈေပးရနရ ေပးရနရအသးစရတစစေပါငး

လာထားခက လစာဝငေငြခြန ကနသြယလပငနးခြနစစေပါငး

၂၀၁၅

၅,၀၆၄,၇၆၂

၂၂,၄၀၈,၄၁၉

၆,၄၉၃,၇၆၅,၈၃၂

၆,၄၉၁,၅၆၂,၇၃၆

၁၃,၀၁၂,၈၀၁,၇၄၉

၂၀၁၅

၂၅,၈၅၀,၀၀၀

၆၃၈,၁၂၅,၂၈၂

၁၁,၃၅၇,၁၁၈

၆၇၅,၃၃၂,၄၀၀

၂၀၁၅

၁,၂၃၅,၃၆၂,၉၄၈

၃၉၇,၈၁၉,၆၉၅

၁,၆၃၃,၁၈၂,၆၄၃

၂၀၁၅

၇၀၉,၀၀၀,၆၇၉

၁၀၉,၅၃၇,၉၇၁

၈၁၈,၅၃၈,၆၅၀

၇။

၈။

၉။

၁၀။

၁၁။

၁၂။

၁၃။


စမခန႔ခြမႈအခေၾကးေငြ

Holding Company မ စမခန႔ခြမႈေဆာငရြကေပးရန MJTD ႏင စမခန႔ခြမႈဆငရာ သေဘာတညမႈမား၊ ျပလပခပါသည။ အဆပါ သေဘာတညခကမားအရ Holding Company သည စမခန႔ခြမႈအခေၾကးေငြက ရပငခြငရၿပး ၎ သေဘာတညခကသည ၂၀၁၆ ခႏစတြင သကတမးကနဆးမညျဖစပါသည။ ေဖာျပပါအခကမားႏငအည ၂၀၁၄ ဇနနဝါရလ (၁၀) ရကေန႔မ ၂၀၁၅ မတလ (၃၁)ရကေန႔အထ ကာလအတြက MJTD ထမ ေအာကပါပဂၢလမား အတြက အခေၾကးေငြမား ရရခပါသည။ (၁) ဥက႒(၂) ဒဥက႒(၃) ဘ႑ာေရးအရာရခပ(၄) စမႏင လ႔စြမးအားအရငးအျမစအရာရခပ ၂၀၁၅ ၂၀၁၄ ဇနနဝါရလ(၁၀)ရကေန႔မ ၂၀၁၄ မတလ(၃၁)ရကေန႔အထ($၁၅၅,၅၃၇ × ၁,၀၂၇) ၁၅၉,၇၃၆,၄၉၉ ၂၀၁၄ ဧၿပလ (၁)ရကေန႔မ ၂၀၁၅ မတလ (၃၁)ရကေန႔အထ ($ ၆၈၈,၈၀၀ × ၁,၀၂၇) ၇၀၇,၃၉၇,၆၀၀

စစေပါငး ၈၆၇,၁၃၄,၀၉၉

အေရာငးေကာမရင

Holding Company သည အလားအလာရေသာ လပငနးရငမားႏင ဝနေဆာငမႈမား ၫႇႏႈငးေဆာငရြကေပးရနႏင သတငးအခကအလကမားက ဝနေဆာငေပးရန MJTD ႏင ေစးကြကသေဘာတညခကမား ျပလပခပါသည။ အဆပါ သေဘာတညမႈပါ အခကမားအရ Holding Company သည စာခပတနဖး၏ (၆%)က ေကာမရငအျဖစ ရပငခြငရပါမည။ သေဘာတညမႈပါ အခကသည (၅)ႏစသကတမး ရမညျဖစၿပး၊ ေနာကထပ သကတမးတးျမႇင ရနအတြက သေဘာတညခက သကတမးမကနမ အနညးဆးရကေပါငး (၃၀) ႀကတငအသေပးရမညျဖစပါသည။ သ႔ျဖစ၍ Holding Company သည MJTD ႏင ၎၏ ေဖာကသညတ႔အၾကား စာခပခပဆ ေအာငျမငမႈမား အတြက MJTD ထမ ေကာမရငဝငေငြ ရရခပါသည။ ၂၀၁၅ အေရာငးေကာမရင ($ ၁,၁၉၁,၈၈၀ × ၁,၀၂၇) ၁,၂၂၄,၀၆၀,၇၆၀ စစေပါငး ၁,၂၂၄,၀၆၀,၇၆၀

အတး

ျမနမာႏငငအတြငးရ ဘဏမားတြင အပႏထားေသာ အပေငြအတြက အတးရရျခငးျဖစပါသည။

အျခားဝငေငြ

၂၀၁၅ ရယယာဆကစပဝငေငြ ၃၀,၀၅၁,၃၅၆

တငဒါေခၚျခငးမရေငြ ၄,၁၀၀,၀၀၀ စာရြကစာတမးေရာငးရေငြ ၂,၀၀၀

ေငြေၾကးလလယမႈမအျမတ ၄၆,၁၄၉

စစေပါငး ၃၄,၁၉၉,၅၀၅

လစာႏင အကးအျမတ

လစာႏင အကးအျမတတြင ေအာကပါအတငး အဓကကေသာ အပခပသမား၏ အေၾကးေငြမားပါဝငသည။ အခေၾကးေငြ ၂၀၁၅ (USD) ၂၀၁၃ - ၁၄ *၆၆,၇၉၄

၂၀၁၄ - ၁၅ ၃၄၈,၀၀၀ စစေပါငး ၄၁၄,၇၉၄ * ၂၀၁၃ - ၂၀၁၄ ႏစအတြက အခေၾကးေငြက ၂၀၁၄ - ၂၀၁၅ တြင ေနာကေၾကာငးျပနေပးအပခပါသည။

၁၄။

၁၅။

၁၆။

၁၇။

၁၈။

Annual Report 2014 - 2015 | 111

ဆကႏြယပတသကေသာ အဖြ႕အစညးမားအၾကား ေဆာငရြကခကမား

ဘ႑ာေရးရငးတမး၏ အျခားေနရာမားတြင ေဖာျပထားေသာ အခကအလကမားအျပင ေအာကပါလပငနး လပ ေဆာငခကမားသည အပစႏင ဆကႏြယပတသကေနေသာ အဖြ႕အစညးမားအၾကားတြင သေဘာတညခကမား ႏငအည ေပၚေပါကခပါသည။ (က) ကနစညႏင ဝနေဆာငမႈမား ဝယယျခငးႏင ေရာငးချခငး ၂၀၁၅

ျမနမာဂပနသလဝါဒတပေလာမင US$ ၈၂၂,၉၁၉.၈၈

အျခားဆကႏြယပတသကေနေသာ အဖြ႕အစညးမား *ကပ ၄၂၅,၇၂၅,၉၇၃

လကေအာကခ ကမၸဏကယစား စကထတေပးေခထားမႈမား ကပ၁,၄၆၇,၃၆၄,၇၆၁

MJTD ထမ ရရခေသာ စမကြပကမႈအခေၾကးေငြ US$ ၈၀၄,၁၃၀

MJTD ထမ ရရခေသာ အေရာငးေကာမရင US$ ၁,၁၃၅,၁၂၅

*အျခားဆကႏြယ ပတသကေနေသာ ပဂၢလအဖြ႕အစညးမားသည အဓကအားျဖင အပစ၏ အဓကကေသာ အပခပသ မား၏ အထငကရ လႊမးမးျခငးခရေသာ (သ႔) ထနးခပခရေသာ ကမၸဏမား ျဖစပါသည။

(ခ) အဓကကေသာ အပခပသမားအတြက အခေၾကးေငြ ကမၸဏ၏ ဒါ႐ကတာမားက အဓကကေသာ အပခပသမားအျဖစ ထညသြငးစဥးစားၿပး ထသတ႔အား အခေၾကးေငြ ေပးအပထားျခငးမားက မတစ(၁၈)တြင ေဖာျပထားပါသည။

ဘ႑ာေရးရငးတမးအတညျပျခငး

ျမနမာသလဝါ အက(စ)အးဇက ဟး(လ)ဒငး(စ) ပတဘလစ လမတက၏ ၂၀၁၅ ခႏစ၊ မတလ (၃၁)ရကေန႔ ကနဆးေသာ ဘ႑ာေရးႏစအတြက ဘ႑ာေရးရငးတမးေပါငးခပက ၂၀၁၅ ခႏစ၊ ေအာကတဘာလ (၉)ရကေန႔ တြင ဒါ႐ကတာအဖြ႕၏ ဆးျဖတခကအရ ထတျပနရန အတညျပခပါသည။

အမတ

၁။

၂။

၃။

၄။

၅။

ကမၸဏအမည Dagon International Ltd. သဝယယျခငးႏင ကားမားငားရမးျခငးThuriya Energy DepotManagement Company Limited ဂေဒါငငားရမးျခငး Shwe Pyi General Trading ကြနတနနာမားငားရမးျခငး Myint Myat Htut Khaung Co., Ltd ဒဇယဝယယျခငး

Union of Myanmar Federation of Chamber of Commerce & Industry ႐းခနးငားရမးျခငးစစေပါငး

ဆကႏြယေနေသာ ရာထး

ပဂၢလမား ဦးဝငးေအာင ဥက႒


ဦးထြနးလြင ဒါ႐ကတာ

ဦးေအာငဝငး MJTD၏ ဘ႑ာေရး အရာရခပဦးဝငးေအာင ဥက႒ဦးသနးဟန ဒဥက႒

၂၀၁၄-၁၅

ျမနမာကပေငြ

၃၀၈,၆၀၉,၂၁၂

၄၅,၇၂၈,၇၅၀

၂၅,၅၂၅,၃၂၀

၂၈,၆၃၈,၆၂၂

၁၇,၂၂၄,၀၆၉

၄၂၅,၇၂၅,၉၇၃

၁၉။

၂၀။


Documents

MYANMAR THILAWA SEZ HOLDINGS PUBLIC LIMITED