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I I I I I I I I I I I I I I I I I I I I I COI\G TV cO I'IIA~ KHOAI\G SANBiNH lllNH Dia chi.' 11 Hi; H~y Tap, 17Iiinhph6 Quy Nhcm, T",h BinI, Dinh Bao rio cila !lao giam dt..: Roodo Hi chinh dil "lIVe kio!mloin Bang cin d5; k! roan 14; ngil.y 30 thing 6 nam 2010 BlIo do k~l qua kinh doanh 06 mOIlS "&unAm2010 Ht<>can h.ru chuyb. tito (~06 tMng diu urn 2010 Ban thuy~l minh Boo cao tAi<hioh 06 thang olio nam 2011) l Tron~ 03_04 06-08 '" 11-23
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Page 1: I I I I I I I I I I I I I I I I I I I I - Vietstock

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COI\G TV cO I'IIA~ KHOAI\G SANBiNH lllNHDia chi.' 11 Hi; H~y Tap, 17Iiinhph6 Quy Nhcm, T",h BinI, Dinh

Bao rio cila !lao giam dt..:

Roodo Hi chinh dil "lIVe kio!mloin

Bang cin d5; k! roan 14; ngil.y 30 thing 6 nam 2010

BlIo do k~l qua kinh doanh 06 mOIlS "&u nAm 2010

Ht<>can h.ru chuyb. tito (~06 tMng diu urn 2010

Ban thuy~l minh Boo cao tAi <hioh 06 thang olio nam 2011)

l

Tron~

03_04

06-08

'"11-23

Page 2: I I I I I I I I I I I I I I I I I I I I - Vietstock

l

BAD CAD eVA BAN GIAM O()C

(M nhiem nglly 01 thing 04 nlm 2(06)(M nhi~m ngily 01 thing 04 nlm 2(06)(M nhi~ ngiy 01 thang 06 ••11m2004)

(M nhi~m ngily 06 !hang 04 nlm 2(07)

(M nhi~m "gily 06 thang 04 nlm 2(07)(M nhiem nglly 06 !hang 04 n;Un2(07)(M nhi~m ngily O6IMng 04 nlm 2(07)(M nhitm ngoy O6lhang 04 nlm 2(07)

GI:Im<f6cPh6G;lImd6eK.!toin tru6ng

Ch,; tich

Uy ~I~nlh.rong 1JVCUy~I~nUy ~I.n

Uy~I~n

COr\G TV CO PIIAN KHOA:"jG sA~ UINH VI!'HIfJia chi 1/ Hil Huy Tap. Thdnhph6 QIIy Nhvn, Tinh Rinh Dink

6ng Ngo Vln T/;ng

6ng Trin ehh ThinhOng H. Vln CnimgOng UAnh VO60g lIuynh Vln Lu •••

Ban Gillm d6c Cling ty cl. I'h~n "hojng dn lIinh Din" (.au day gil; Iii It "Cong ry") trillh hay BOocaocu. minh va Boo do tii chinh cu. C6ng ty eho n!m Iti chinh k!t lMc "gay)O thang 6 "am 2010.

Coni ty ci; phi" Kh"."t. Sin Binh Dinh d<fQ'CthAnh I~p thee Quy!t dinh s&091200IJQf}.UB ngay 08thang 0 I nJim20ll] cu. Uy Ban Nilan Din Tlnh Binh Dinh v! vi~ chuy~ ding ty Khoang Si\l1Binh Dinhthanh cOng ty cb Ph!"; Gi!y ch1ing nhi" dang ky kinh doanh lfindiu Gmg ty c6 Pllfin ,j, 3503000009ngay 08 thing 01 n1m 2001 ~Gi.ly .hling nhin dAngky kinh doanh thay dO; IAnthli bay ogay 12 thllng 6"am 2008do S6 d HOfcll ,. mu Tu Tinh Blnh Dinh cAp.

Lin IIv.,.: 110ftd~ng kinh doanh cu. Cling t) I., Khai til"", ch.! bi.!" va mua ban khoing ,lin til' qu,Jng $akhoAngTilan va cae lOa;<luAng,khoang san khAc.cae hOIll<f(lngl>6!IVkha; thae khoing.an (lrir <fi!uIra,lham do diu fJli). KI~m tnI, ph." lich k9 lhu~1de loti q,*,g khoang .an. Mua ban etc I",; ~~t llr, maym6c, !hI.!!bi phuc ~u khai!hae vi. ch~ bi!n de I",,; quing kooing .in,

II,; <f~ngquin Iri ~. 8.lln gilim <f~c

COc thanh ,itn ciia H,i <f~ntl;Quin I'; boo g~m:

Ong Nl:6 Vln T~nR60g Hi Vln CnimgOng L~Anh VO

K~mtoin ,-i•••

Cong ly TNHH Dich VI'Tu v:in Tii chlnh K~ loin ~i.KI~m toin Phla Nam (AASCS) bay t6 nguy.n vQngtifp t\lC him ceng tac S(latxet cho C6ng ly.

Conti;M trach ••hIfm eli. Bn gi:!m <f/;c<f/;Iv6i 8io do Ii Ichinh

Ban Glam <fbeCong ly chiu trileh nhl.m v! vie<:Itp Blin cao til chinh phan IInh trung th"",. hl'P Iy tinhhlnh hw.t ~ng, kfl qua ho,1 d(lng kinh doanh vi. IInh hloh hJUchuy!n ti~n te clia Cong I)' trong nlm.Trong qua trinh ISpBoo coo till chlnh, Ban Gi:lmMe C6ng I)' cam ktt <fl tuan thli cae yeu du sau:

_L•••.•chIlli cae chinh sach k~ \olin thich hIJPvi. av dun!: cae chinh .ach nay m.;.tcach nhit qulin;

. DU'ara clc dllnh gla vi. dv <foanhIJPI)' .'.1th"" lfQng;

. Cae chub m"", kf loin dll<,JCap d\lllg the<>quy dinh hien h.•••h, khong cOnhimg sai leeh tr<,>ngyfudb. mire cAnphi.l cOng bt. va gli; thlch trong blIoclio tili chinh;

. Ljp va trinh bay de ban do til chlnh tm. co..; lUan thll clc chu!n m"", k~ toanoch~ do)k~ tolln vicic quy dinh cOli!n quan hi.n h.•••h;• L.jp de blIodo tai chlnh dll'l tr>!n00 '0 hof.ld.;.ngkinh doanh lien 1l,lc.triI' lrOOngh<,1pkMng thf coorAngCong ly s. t~ 1l,lch",t d(lllg kinh doanh.

Ban Gi:lm dbe Cong fy dam boo ring cile sAk~\olin <fU'o;rChru giil' <f~phin inh llnh hlnh tili chinh cila Cong1)',va; mire d(>trong thvc. hl'P I)' tal bil cir thCi dl.!m nl<>vi. d;lm hlo ring Blio cao til chlnh tuAnthil cic

IIIIIIIIIIIIIIIIIIIIII

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,.-.IIIIIIIIIIIIIIIIIIIIIII

co:>;!; TY co PHA"l KIIOA~G SAN BisH DISHDla chi.' 11 Hi>Huy T6p, Tltimnph6 Quy N/um, ruth Binh DI";'

quy dinn hien hann eua Nh' "",k OOng tMi cO trieh nhitm lrung vie<; boo dam an toOn tAi.an ella Congl)' va th"c hi~n cae hi;n phhp Ihien h<;tp"~ngin ch~ phal h;~n de hanh vi gian I~nva cae vi ph.m kMe,

Ban Giam D6c C6ng ty cam k~ ring BOo cjo ll\.i chinh ". pMn anh \rUng thl'\' va hl'P I)' tinh hinn tAichinh cila Cong ty "i Ihili "i~m ngay 30 thOng 6 nam 2010, ktt quA hOlt d{lng kinh doanh va linh hlnh hillchuytn li~ It eho nam Ill; chinh ktt thue clIng ngay, phil hIJPv6i chuAn m"",. eM d6 k~ toan V~l Nam vatuM thu cae quy dinh hi~n hanh cO tien qua"_

4

Page 4: I I I I I I I I I I I I I I I I I I I I - Vietstock

29 I'(i Thi Stu, a...n '. r..,., pIlOH6 en; •••.",€IT.38.~.9« >S.105.~7 • f •• , 382059<2EMoiI:1*'0 • oom." • _, _ .....,.."""' ••

Ilinh Till l)"".ngCherng chi KTV 0342/KTV

Tp H6 Chi Mmh, ngdy 091fuing O!Jlid", 2010

,

CO'lj(;nTN"" DIC" \1; Tlf"'AN TAl (Hi~1lKE roAN \"A.KlfM TO"" PHI, No\'l (AASCSl

D~ Khie ThanhChimg chi KTV D 0064iKTV

BAo CAO KIE,l\1 TOAN(vi Blio cliQtal <'hinh06 thang dJu lltim lOlOcua ConK l) cJ PIrJ" K/rudnK Sa" mnh Din")

56: b(J1).iBCKTfTC

Chung toi dllll\lc hi~n ding vi~ kitm loan the<>cae chuin m"", kitIn toan Vi~ Nam. Cac chuin m"", nayyeu du cling viec kibn toan lip k~ ho""h va th"", hi~ dt cO$1,1dam blIoohl'p Iy ring cae bi<>clio tti chinhkhOng cOn ch"" dl,l1lgcae sai $6t trQng y~u. Chung tOid! th"", hien v;;c kitm tra then phuong pUp chQnmlu va ap dl"'g die thli nghitrn rln thitt, cic Mag chimg xae minh nMng thong tin trong bllo cao \AichJnh; d&nhgia viec tuilo thu cae ch"'" mllC vI cht dOk~ lOanhien hllnh. eok nguyen !lie VI phuong phapkt toan dU<,relip dl'"g, cae .roc tiob vi x.t dotn quan trvng ClIaGiAnId&: cilng nhlf caeh lrinh bay 16ngquat cae blIooClIotili eninh. Chung to; eho rang eong vie<:ki~m lOan eua chung tOi dl d.m ra nMng 00 sahw Iy de 111mc4n eli eho y kitn cu. chung to;.

Vi~c lap va lrinh My Boo cao tAlchinh nay thuo)c!nlch nh~m cila Oiam dbc C6ng!y. Trich nhitm euachUng toi;;\ dw ra biio cao n!$l xet vI!hoo cao nay tt6l co cOding lAcki!m toan cUachung 16;,

f ki/ ••eu" ki/", lmi•• vii'••:

Kj"h KK!' - H<}'lliing Quan II; Cong I)' eli Phi" Khoing Sin Dinh lJink_ Ban Giam o!<kConI( ty c6 Philon Kho:lng Sin Dinh flink,

Chiln! to; <11ki~m loan bAoclio tAichinh gAm:Bang can dbi k~ loan lfi ngay 30 thing 6 n!m 2010, 0;\0do k t qua hO~1d{>ngkink dOaM, Oae cao luu chuy'! •• ti!" Ie va Thuyk minh bao do It; chinh"am tj.;chinh k~ thile ngay 30 th""ll.6 nlIn 2010 duqc I~pngay 12 thling 07 "1m 2010 cUaClmg Iy c6 Phi"Khuioll Sin Bonh Djnh til trang 06 &" !rang 23 kern theo.

Thco y kien cUachUng16i,B;\OClIotii chinh <1lph"" anh trung thl,lCva hw Iy tUn cae \;chJ.C4nhtrvng y~utlnh hinh taLchinh cUa ConK ty cl; Phin Knuing Sin Binh Djnh "i ngay 30 thang 6 nlm 2010, eungnhu kt! qua kinh dOllJlhvII.cAe ludng hru chuytt. ti~n te trong nam !Aiehinh ktl thue ~ ngay 30 thang 6nam 2009 phil hW vo-ichuAnml,lCvII.cht dOkt lOanViel Nam hj~ hanh vII. cae quy dinn phllp Iy cO lienquaIL

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Page 5: I I I I I I I I I I I I I I I I I I I I - Vietstock

BA.]\,GCAl" DOl KE TOAl'\

5,4117.500

,72.242.403.14720.285.102.2447.726.402.24412.558700.00015.788.080.00015.788.080.000

16.987.74~.3%14,57094181414.7500001.815.901.215

17.919.467.34417919467.344

4.461.122.400161800000

79.694,028.9491119.500.000109.500000

5,487,500

4.622.922.400

19.175,9118.70719,175.988,707

~7.042,139.20~~7.03UO~.87~82,198742,577(15./59,536 7(2)

2.933.33025.600,000(12666670)

1~1.936.432.796

75.8016,329.8-19HI'Hoo.OOO109.500.000

121.181000

25,600.000(15 600(00)102.702.6~8

4.622.922.400

sa c"Ai ky,78.478.148.128J.'Xl7.120.4811.907,1204812.000.000,00045..501.206.78245.501.206,782

4.461122.400161100000

17.288.674,09117.288,674,091

20.9JJ.874.02120.933.874021

7.675.408.8446.418153,539878,250,000378.305.305

41'>0.538,000339.357000

53.1125.233.3~53.722.530.70083405.847.123(29,683,3/6,413)

154.324.477.977

, , ,A .TAI SA!'I ]';GA!'I ",,"s (l 00-11 0+120+1Jl)+1.••••.'SO) 100I. Tit •• ,'Jo 0'0 lbo.n 'll(I"IIg,11...,ng t;;n 110 IlTib. III,ClIc i<hoilnlUmlB~u<mgrihl 112II. Ca" kboan diu '" tai chinh ngln b,n 120I Dlout\JogAnb\lfl 121 2, DIl"phOnggiam gio ohimg khoo.ndiu lUlI£in han (0) 129Ill.Cit k~••h phil tho oliin h,n 130 3I PhAithu I<hkhhang 131 3,ITrillrUm,chongull'iban 132 32

5.CklJloanphiithukMc 135 3,3DIl pMng phil; til ••ngin h\UIkh6 doi (OJ 139

IV, Hinl: tAn kho HO 4I Hilngt6nkho 141DIl phOng giim gia hllng t6n kho (O) 149

V.Hi ••nnginb,nkh:i< I~ 5I Chiph!triltru&cngin h", ISIS, I2, Th..!GTGT<f\fV'Ckh.1utnJ 1523, Th~ va cae !<hOMkhao phi; thu NhionutJc IS4 52_Hi sanoginh", khac IS8B_TAI SA~ oAI n",N (lOO-11(l+H(l+H(l+15(t+-160) 200I. Oie kboan phil Ibo <falh,n 210, Phai thu dOih,n khac 218 6S.D1,rpMngphliithu dai h~ kh6dOi(0) 219JI.Tti,in<A4~db 2201.Tii.lin<44inhhihlhinh 221 7_"guy'" gii 222- GiiJ ITIhao ",6" 114ki (0) 223.Tii.incA4inh,6hlnh 227 8. Nguyon gii 228- G,a 1>'1hao ",6" 114L!(0) 2294. Chi phi .oy d,,",~ <II bin dO-dang 230 9IV.Ci< khoin diu notii chinbdii h~n 2~0 10I Diu hI ,io elmg I)' con 2512, Di.u tu ,iQ cling I)' li~nkb., liendo.nh 252 10,I3 Diu tu dti h.n khAc 258 10,2Du pMnl liim Iii diu lu tai chinb dti b~ (oJ 259

V. Tai .in dii h~n kbac 260 III , Chi phi tri truirc d:l.iban 2612, Hi ,in Ih"~ tbu nhi boAnl,i 262

T I\GC ~GTAIS N 270_100+200 270

TAISAS

6

c6l'G TV CO pHAN KHOA.]I;(; sAs Bi~H Djl'HD,ach; II Hii HII)! Tap, TMnh pM Q..y NIvM. Tilth Binh Dlnh

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IIIIIIIIIIIIIIIIIIIIII

c6r;(; TY cO rllA~ KHOA~'GsA~ shH !)INIImachi- II Ha Huy Tap, ThimhpM Quy NimI, Tin;' /Jinh DiM

TAJsA~ Yll ,Thu} I ~nAik~ S<Idiu nlm. , minll., , , , •A. NO PHAI TRA (3UO. 310" 330) ". 24.898.I05.327 31.74UI5.366

L 1"'1ngAn h,n '" n 14.742.331.115 20.773.475.117

L Vay va no ngin han '"51- Pha; tr;i nSlIm ban '" 12,1 632980.081 91.943,441

3. Ngtro'i mu.a troli&, (ruire 3D 12.2 583,581600 14352.800

, Thu~ vii doc khoatl phili r>(ip Nh.".roc ,.. 12.3 6.379.209.8"0 6.856.596.943

5. Pha; uo nsurn lao "i'mg '" 12,4 1.999.653.543 116001425

0>1 phi phii tri '" 12.5 354.610900 2.219,708022

, Phil tril 06; b(i m8. Ph.i lri the<>{j~ndQ l<~now. hQP.ung xiy d\ITIg '", Ctc khoan ph.; lril phil nqp ngin "'" !<hac '" 126 5596824,022 10721735020

10, Dv phoog phai tril ngin han '"11 Qu9 \:hen lhll<'mg, phlic l(ri m 12.7 (81)4,528.261) 209,124,639

II.~, dii h,n '" " 10,155.873.552 10.967.740.449

I, Phil Itt dii h", "SI/It; ban '" ~, Phii 1Ji da; h"" n\li b(I mPhii Iri di; h"" khie m cONo T't

~.•.'"Vay va nil d;\'i h"" '" III 9.986.392,992 10.772345,889 I;H~T\lV

5, Thul thu nhjp ho~n I~j phii Iri m CHINH d1~i.d'M TO<

, D\<pMng 1IV c5p mAt vitc lim n, 13,2 169.480,560 195,394560 PillA "'". DI,IpMng phii Iri dai han m

~8.Iloionh thu chua th\lC h;~n m. Quj phil! tr;!n kho.a hQCva cOng ngh~ '"B. VO:"i CHU sO HlJU (400 - 410 + 430) '00 129.426.272.650 UO.195.217.m

I. V.lnchli.o-hil'u '" " 129.426.272,650 120.195.217.230, Volnd.u IU cola chu ,0- hilu '" 82.618200.000 82.618.200000

, ThJng dll v&. 0.1ph~n '" 19,391,000.000 19,391.000000

3, V6n khie oUa ohiJ ,/1 hilu '"col philu qu9 (0) '"5. ChOnh l~h danh gi. lai til san '"ChOnh l~h tY g;a hoIi doai '" 1744619070

7, Qu9 d~u IU ph"t triln '" 10634060542 10634 ()60 542

8, Qu9 d\l phOng Iii chinh '" H073)7618 5807337.618

Qu9 khllc Ihuo)c v6n chiJ so- hOu ".10. U-i nhu'" Uti lIml chua phin pM; '" 10975674490

II. Ngu6n vbn dAu HI XDCB '"12, Quj h3trq sap ,ip doanh nghi~ '"11. I'igu6n klnh phi vii qu5 kh •• "" -I. Ngu6n kinh ph! m. N~ kinh hi d! hinh manti TSCD m, :>;GC NG I"GU " I'i (J(l-300+400) '" J 54.314.477.977 151.936.431,7%

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Page 7: I I I I I I I I I I I I I I I I I I I I - Vietstock

Up, ngi'Jy 12 rllang (17 ndm ](110

Clam ,,6<

UAnh Vii

K~lnia trln'rng

(Ky, hQ t&1)

cAe cHi TlF:U NGoAIIJA~G CA~ l)('B KE TOA.N

Hujnh Ngo;><Bicb

Ng""'" I,p bih

(Ky,h\>~)

C6N(; TY co PHAI'i KIIOAI'iG SAN oi:"o'li DINH

D,~ chi- /I Hii HIl)I nip. Thiinhp1r6 Qvy Nh<m, Tinh Binh D,nh

CHi T1E:UTbuyfl S~~ubik~ ~ (fi" n:lmm;nb

I Tii.on thue ngoa;

_Vf.! Ill, hang hoa nhan gill ho),nh.in gia cong

Hang hoo.nh~ ban 1>9,nh'" ky gm,kYCU(JCNil kh6 dll; d~ xir ly

S. Ng~i ~ cic loai (USD) 45.428.68 'i45~683.91

, D" roa" chi W nghi~, d\l On

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Page 8: I I I I I I I I I I I I I I I I I I I I - Vietstock

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ToI-n'" .tu '" •••• """ _ ckm., ••••• "T"," ,," 11<\;.iu •••••• """ _..., .; ,"", " .llllOllooo

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•• "'.,.;.,;i" ••••'!'O lit •••••••• "" ••• dW<~ •• ('J.••• UUN) .•.••• f •• ,I. Olio••• 1•••••• k;- ('" - a._.•) • (16-177."'.'031 B'L""""

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CONG TV c6 PIIAs KHO';':"iG SANBiNI! DIN"Dla cM' 1/ Nil Huy TJp, Thanhph6 0oYNhrm, TiM Bi~h tJi~h

BANTlluvtT :\oIINH BAOcAo TAl CHiNH06lhtJ~1f otJII 116m20/0

f)~c";~mh,,~l"(lngcu~d".nh "gh;~p'

I. HilthlhJrc$l7hlhl~,,:

ConI: t), cA ph~n Kh"ing Sin Uinh Iljnh d""c th""h IW thea Quyil "inh sf:,09!20011QD-UBngAy08 tMng 01 nfun ZOO]cW!.try Ban NhiD Dan Tlnh 8inh Djnh v~ v~ chuy~n ding ty KhoOn$San Binh Dinh thanh cOng ty co) Ph!n; Gi.ly chUng nh~ dang IcYkinh ooanh lin d.\."anS 'l. CoPh4n ,6 3503000009 ngily 08 thang 01 ..am 2001; Gi!y chimg nl$l MOlgky kinh doanh thay do; linIhli'b8y "gily 12 thang 6 /lim 2008 do So Kt Ho~h va Diu ro.rTlnh Binh Dinh c!p

vi," di~u I~ cu. Cling 1)"Iii 82.618.200.000 dAng (Tam m""i hai tY dOl 1rIm m!Wi tam trieu haitrllm nghin db"g).

2. Unn "!"" kinh do"".' san xu!! cling ngh;;p. Khai tMc chI!bif" va ti!u Ih\! '* ""-i khoang san.3. '''If""h nglt; kinh dmmlt:Khai!Me, tht bi&. va m••.•han khming san tir qu~g 5lIkhoang Titan v•.

cae lo~i q'4ng. khoang san khk. Cae holl-ld{lngh~ Irq khai \hac khoang sAn(trir d;!" It>.,th!m dild!u khl). Ki~m Ira, phan tieh k9 \hu~1cae Io~i q4ng kho'ng san. Mua ban ck lo~i v~11lI,may m6e.\hiet hi phue vu khai IMe v•. eh~ b;~n cae I"'; qu~g kboang san.

II r<;ii'nd(i k~ ',,:lon,.t01l vi li€n If .ir dynt lro"l: k~ 10.":

t. ....Il" d~A/loa" euaC6ng I)' Mt d~u lil ngty 0111,)1v•.k~t thue vOongty 31/12 hing n1m.

2. 'Imo vi Iii" If U, d,,"g Iro"K tl "'",,:P<m vi li~n t; ,ir dung trong ghi ebep k~ loAn It <!bogVi;tNam (VND)

III ChI d(i 1<1toan ap dyng'

t. Clrl d{;.1 1(>""ap dl'''g: Cong ly tp dl,Ulgch~ d(i k~ loan Vi~ Nam ban hlnh the<:>Quy~t dinh sb1512006IQD-BTC ngil.y20>tl312006;ThOng llr 24412009I1T.BTC ngay 31/1212009 hlf(mg dan ,irad6i. bobsung Cb~ d(i k~ loan doanh ngbi~ vIIcae ChuAnm\fCk~ roan Vi~ Nam do B~ Tai ehinh banhilnh vIIcae vln ban ,ira d6i, b6 .ung. hor6ngdan thl,tChi;n kem lhe<:>.

2. ",,,Ir Ilrlh:,..l t/loa" lipdll"l:: C~ng I)' ip dung hinh \hu.: sh k~ roan Nh~1ky chung.

IV Cie ehlnh .a<h kllotn lip dyng:

1. .•••'g"}';" rJe xlie dj,,1r <.i<tiro"" tli", Til"",p, iii" gon "g"" Irang. Iii" da"g <lIuyln

1.1 •••.gu.•;" /lie xde di,,1r cae klrotl" (="11 dW"1: ,il,,:

Lil.de khoan Mu III nglin h'lJl khOn$ qua 3 thang 00 kha ning ehuy&' <1Oid~ dOng thOnh ti&' vakhOngell nhi€u nii ro !rong chuy~n dOi thanh li~n k~ lil ngil.ymua khoOndliu tLl'd6!;1i lhili dilm bAo

"0.1.2 •••.guJ';" Ide. plrtrrfng plrdp elluyl" d61 elle dAng liin .lrd,,:

Cic nshi;p "\I kin" l~ phal sinh bing ngOfi te d~ quy db; fa dAng Vi~ Nam the<:>tYgil. giao diehthlle 1~!\Iithlri di~m phill ,inh nghl~ VI'.T~ thO-Idi~m eubi nAmcae khoin mye lib> I~ell g6c ngoalte dlrqCquy dAithe<:>tYgiAbinh quAnli~n ngin hang do Ngin hang Nh•.nlNc Vi~ Nam ellng <>6vaonglly k~t Ihuc nitn d{l~~ lOan.

Chtnh l~ch tYgia th\fC tl phit sinh lrong ky va eh~nh l;ch tY gil. do danh giA lai .5 du cae khoOnm~c Ii&! te tai thO'idilm cubi nam d~ thl,tChi;'" theo Ih6ng nr sb 20112009I1T.BTC ngay 15 thOng10 nam 2009 cu. Bo)Ui Chlnh.

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3.

3.1

"

4. Nguyin fde xae lIink Aho,;nph,;/ Ih", ph';; Ira IhM 1/1•• d~ kl ho!!cll '''11'116ngxliy dlf"K' Kh6ngphAt ,inh.

5. Gkl ••hiln"1i kl"lu hoo /a; ,Ii" col di"h:

5.1 !"'guyin Idcglli "hil" TSCDhin<IIinh, TSClJ oo/Jhinll:

Tai ,an dJ djnh duv<: pi nh~ th"", $i. g&:. Trong qua trlnh SI1dVng TSCD du<;fCghi nh'" {heonguyen gia haa mon I~y k~ {hoo gia gOc.

5.2 Ph=,"g phap Ahiiu hllo TSCDhin<hinh, TSCD oo/Jhinh: Khiu hao duqc trich III"", phL1O'l1l1phipdLWng thing va tuin lhu thea tY I~ kh1u haa duqc de djnh thoo 'Iuy dioh \fi Th6ng tlf ,j,20312009fTT_BTC ogay 2011012009 cua BO Tii Chinh.

6. H(1pdJng Ihui flil ehinh: KhOnKpillil ,inh.

7. Ghi "h(i" "Ii khJu hoo bJIII(ing slin IIJu Ill': KhOngphdl.",h.

8. Nguyinlde"':n h.,.; e4eAholin eh/ pM IIi vay.d e4e kholi" chlpM khlic:

8.1 Nguyi" Ide"':n h,,4 c4e Aholin cit/pM dl vay:

Chi phi di vay lien quan tn,n: li~p dfn .i~ <flu ru xiy dlfTlg hofc san xu~1 tti .an dll danll <f"9C tinhvao gia {rj cua liii silll <f6 (<fllQ'ev6n ""i), baa gbm cie khoAn Iii titn vay, ph." b6 cae kh"an chiet

2.'

2.2

Chi,,}, .•ach AI ""ilt 4,11""I/II'nl( ,An Alto:

"''guyh. ,de dd,,}, gw lriJl,g,JII iho:

Hang Ibn kho dtn]C tinh thea gii g6c Truilng hqp git iii thuAn 00 th~ m\le hi~n dU<;ICthAI' hem giag&: thi phii linh the<>gi.1 trj thu!" 00 til! lhVC hien 0:1""".Gia gk hang tbn kho boo g5m chi ph( mua,chi phi ch~ hitn vII.cae chi phi li.n quan trVC li.!p khiic pha! sinh dt cO dUQ'Chang ,Ii" kho" (fil diemv/llr~g {hillhi,;nl~i,

Gii gac cUa hang Ibn khn moa ngm.; bao gbm giA mua, cae loa; thut kh6ng dklqc hoan lai. chi phiv~ chuy~, b&: xtp. bao quan IrOng qua trlnh mlla hang vi de chi phi khic c6 lito quan tr"" litpde" vi~ mua lWlg tAn \;ho,

Gi •. g& cu, hang Wn kho do "(Ill vi l\I' san xuit bao gllm chi phi nguyen lieu vat lio!u lIVe litp, chiphi nhiin cOng trve Ii,tp, chi phi.On xu!t chung cA "inh vi chi ph!.an xul.t chung bie" <Soliphil sinhIrong quo trinh ehuyen hN nguyblli~ "~t li~ thilllh thilllh phim,

Phuymgphap xac lIi"h gid frl h"g f6" A"o cu,!1k}' Gill iii hang Ibn kho cuAi kY <f1n;lcde djnhIhoo pllllrmg phip binh qu!n gil quyhl.

Ph.nmgph4p h!!ch loan h/i~g IJ~kho: Cong ty lip d"",g phurmll plllip H khai lhU<'mgxuyb.

f.~p d,! ph;;~g gi,;m gia h/ing IJ~Ah,,:Khong ap dWlg lip d\l phllng giam gill hilllg Ibn kho,

,"guyin Idcghi "h;~ nfe Uoan pha/lhu Ihll'tT~gm(!/ ••••ph,;1fhu Ah4c:

,""guyin fdcgh; nh;~:

Cac khoilll ph.i thu khAch Mng. khoan Ira tnn'i<: cho ngulli blin, phai Ihu nQ;~. ph,;i {h" the<! {i~n dOk~ hOijChhVl' dbng xay d\lllg (n~u 06), v. cAe khoan ph.i thu khlk Ifi thlli di~m bi<>cao, n!u;

_ C6 thlJi h~ lhu hbi h$ thanh toin dml'i I nam (ho(lc trong mO{ chu ky san .udt kinh doanh)du\fC phan loai la rai san ngin h~.

_ C6 thlJi han thu hbi hole thanh loan lren 1 nam (hofe lren ml)t ehu ky san .ui{ kinh doanh) dtrqcphin loti It rai san dlli han.

3.2 L(ip d,! pMng phallhu kM 116; Khang pMI sinh,

c6~(; TY CO PIIAN KHOA~G SANBi:'oo"HDI~H01" chi Illla /fuy Tdp, TIl" ••hph6 Quy Nh,"" TV.},Bin}, DJ,,},

22

IIIIIIIIIIIIIIIIIIIII

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c6~G TV COPilAr- KHO;':"jGsA~ BI~HDI~HVia chi J IHiJ Il~y Tap, Thimnph& QJry Nhtm. TinltBinlt D;nlt

kh~u ho~c ph~ tr(ii lhi phil Moh tnii phi.!u,~c ld>olinchi phi phil pM.! ,inh lim quan wi qui \finhhim Inil tile ,ay.

v;~c vb" hoa chi phi (fi yay S<'!<1Lf\JCQ.m "gimg 14;trong de gia; do," rna qui trloh dau nr xi)' d\lnSho~ ,.,., xu!, til .an d6 dang bi gianOO\lfl.tn'r U,i 'II gii" &>", ck>ladn thi~,

V;~ vbn hoi chi phi df yay sf chAm dolt khi etc hoat dVng ehoi y.!u cin !hi.!l eho vj~c chuAn bi dlratAl ,an do dang va.:. 'oJ dvog 00'-<: ban d! hOM thanh. Chi phi c!i yay phil .inh sa" d6 st duqc gh;nh~ II chi phi san xuit, linh doanh troog ky khi phAt ,inh.etc khoan thu nh~p pMI ,inh do diu nr ~ thlli cae khoan vay rieng bi~t Irong khi eM sir dllog vo<>mue dleh cO dw;rc tal siIn dil dang thi phi; ghi giam trir (-) va<>chi pill di vay phil ,ioh khi vbn hoa.

Chi phi oj; vay du,,", vb" hOlitrong kYkh<'in~du~ V\lqt qui lbog.o chi phl di vay phit s;nh Iro0Skyo Cae khoan 11; lien vay vi koo." phin bO chiet khAu ho*" ph~ ~i duqc v6n hot IrOng limg kykh6ng d""c vUVIquA ,6 l1i vay thllC t~ plllit .inh va s6 phin b6 chi~t khiu ho~ ph~ ~i IrOng k5' do.

8.2 Tj If wlll hlJa chi phi 4i v"y 4"l"l"" d","g 4i U~ di"h ~hl ph{ <Ii""Y 4"l"l' ".$11h.,,; In)/lg ky:KMng phdl S/lIh

8.3 Nguye" ,Ie "Ii" hlJdclk khoilll chlpMlhde:803.1. Chi phf In\ tnr,k Chi phi tr1 tnroc phOn b6 cho h041 dQng diu 1U"xiy d""g Co ban, cii ~, ning cApTSCD lrong ky duqc vbn hot vlo TSCD dang duve diu 1U"hof.c cAi t.o nang cAp d6.

8.3.2. Chi phi kMc: Chi phi khic phllC vv-cho h",1 d9ng dlu 1IJxiy d""g 00 bin, cii 140, ning c/.p TSCDIrong ky dU'\;JCvbn holl va" TSCD dang d1r<;>CdAu l<rhotc cii t"" ning c1p d6.

8.4 Phln1I1Splltip phdll biJchiph{ lTll"WC'etc lo,i chi phi In\ lnr<'rc n!u chi lien quan db> nlm til chinh hien 14i thl dU'Q'l:ghl Man VOochi phi,in ~uil klnh doanh Irong nam Iii chlnh

Vie<; tinh vi phin bb chi phil"'; IrIWc dii h\lll vio chi phi sin x..lt kinh doanh limg k5' ham loind""" cAn cii vAo linh chit, miic d\'>limg 10.1 chi phf d! chIlO ph\ll'l'llg phip vi li!u!hire phi" b6 h<,TpIy.

8.5 Phln1I1Sphtlp phdn ba 1m Iltl Ihln1ngm"l; !ho"g phdt ""h

9. IVguyb",ic l/lw" chiphi IIKII~IIc.ru .,; I,ll ••ih"l:9.1 Nguyell '6c kl'lJd ••chi phi "Shib, c.ru,

Toan b\> chi ph! pMt ,inh Irong giai &>.., nghi&> ciN dU\lc ghi nl$l 1.1chi phi san xuit kinh doanhlrong kyo

9.2 Nsuyill '6c kl'mill chi phi ,,;ill klt"i:Chi phi ph!l.inh IrOng giai d"", lritn khai duqc &hi nh*,,- Ii chi ph! ,An xu!1 klnh doanh IrOng ky 1rU-khl lhoi mln dAng tho-i cic di!u kien dol ihl nl$lla TSCD vo hinh.

10. KI'WII cac kh"d" 4Ju III lal chillh,

10.1 ••••'guy." ,ticghl "h~1Ialc khoall dau Ill""lJ COliSty COli, co"g ty Iii" kit:

Khoan diu III vio cOng ty con, cOng ly lien k~t du\1C k~ to'" thee phllUllg phip gii g&:. l(li nhuinIhuin d""c chi. lit cOng ly con, cOng ly Iitn k& phit sinh ,au ngay diu III dU\lc &hi nhan vao Booclio Kh quA 110.1 d\'>ng kinh doonh. Cac khoan duqc chia khac (ngoil 1<,rinhuan lhuin) duqc coi Iiphin Ihu hOI dc kho!n diu 1IJvi du\1C ghl nbin 1. khoin giam lrir gii gbc diu hr.

10.2 NsuJ"i" IJ~ghl "h~" cdc /l.hoall4du rllch,;"g /l.hw" "lid" h"lI. <ldlIll''':

Cic khoin dAu 1\1chiing khoan tal Ihlri dibn boo clio, n!u:

_ C6 lhlll han thu hbj 00"" dao han kMng qui 3 thina k~ Ilr ngiy mua khoin diu 1IJd6 du\1Ccol 1'\"tllUllg dllUllg Ii&'"

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CO.'IjG TV CO PHA:~ KIIOANG S;'N Ril'm £)I~HD,t>chi.' 11 Nil Buy Tiip. Tlrlmh phd Qt.! Nh<l'1, Tlnk Einh Dink

_ C6 the; h(lll tim hdi vbn dum 1 n1m bote trong I chu IcYkinn doanh dlfqC phin 1o;; 11 tA; san ngin

"~_C6 th/Yi han thu h6i vbn lren 1 nAm ht$' h<:lll1 ehll IcYkinh <loanh duQ'Cphan 1o;; 1i liIi san dai h(lll

to.3 Phumlg phlip IW HIFphlmg gwm gili d.ili'''' "gl" h9t1,dill hl''':D\I phong giAm gil "ia nr duqc lip ''"'' thlli ditm cubi nAm III ,J, chenh I~ch giO'a lOti glk cia caekhow diu nrdLtQ'c hach loan ~n 56 k<!tolIn 1"" hem gii tri!hi lnII'mg Clia chung I,ll thili ditm lip dl'phOng.

11. Kit""" cae h"l" d(JngIii" dlJlllfh:

11. f }Vguyb. 'de ki,,,,,,, hoI" <lV"K /iii. doanlt IheQ ItJIIJr thw h"l'l 4pIIl( AI"h doad danK hi;", stNil vaTiti sail da"K Ail,., 'alit:lin,! d(ing lien doanh lheo hinh thoic 1I000td(ing kinh doanh dbng kitm ,oat v. ni sAn &ling kitmsoOt duvc C6njtl)' ap d\log nguyen tic k<! toan chung oh" viii cae hOllt d60g kinh doanh tMngthuimg khk Trong do:

. Cong I)' the<>dOi rieng cac khoan thu nMp, chi phi lien quan den h~l dQng lien doanh vi thl,l'(:hlfnphin 1:>6cho cae bfn trong lien <loanh theo h<;ll'd6ng IIkI do.nh;

• Cong ly the<>dOl Tiklg tAl ,an gop vbn likl doanh. phin v6n gop vi<>tAl <in dbog kibn 'Oal va dekhoan cong nq chung, rong nl1 rieng phil .Inh tir hOal dQng hen do.nh.

11.2 i'iguyi" I&C1.1loJ" hopltili"g I~" do~"h Ih"" hinh Ihire Ih~nh I,p C<f,,; J./nh do~nll 4&ng J.ii•••,oJl:

Khoan d~u III v;\o rong ly lien doanh d\J<;rcke loan the<>phuong pMp gla gok Kho"" v6n gOp 111mdoanh kh6ng dl~u chlnh theo thay.Mi cU. phin ,I> hllu cila rong ly lrong!Ai siIn thuin cila rong tylien doanh. Bi<>cOOKet qllt boal dQng ldnh doanh cila Cong ty phan;\nh kh""n thu oh$!> duqc chi.ill 19i nhu~ \huin lu9 ko!Clia ang I)' lien doanh pMt .inh •.•.u khi g6p vl", Ii••• doanh.

12. GIIi,,"(itt cdc Uooi" phdllm 1"liW!g•••p; voip"ti; ml '''tic:Cae kIlo;\n pha; tr! nglllrl ban, phil tril nQi \>9,phil Ita ktuk, khoan vay ~ thlli dltm 1»0 COO,neu:

. Co Ihl>i h"" thanh toan dLf6i 1 nAm ho~ trong m(ll ehu ky ,an xuil klnh doanh duqc ph'" I~i 10.nil' nglin h""_ Co lhlri han thanh loin uin 1 nAm ho~ tren ",(It ehu ky.an xu~t kinh doanh duqc phin lOa; 10.n\ld;l.I han

Hi ,an \hleu ehlr xli IYdl1\lCphin I~i la n\lngAn h"".

Thuo! \hu nh~p hoAn lal dll\1C phln loal iii n\ldal han.

13. GIIi nh(in c"l phi phd; tN. "Icll Ir.roc ell;phi ''''' clliN Ili'n, chi phi hoi" IId"II soin phi •••: thOngphal s;;,h

14, (illi n"(in clli phi fr<iIr.roc:Cae chi phi tra1nfl'ic ehillen quan d~ chi phi siIn xwl.l kinh doanh nlm \ili chinh hl~n tai dll\1C gh;nh~n I!l.chi phi tra tnroc ogiin h"".

Cae chi phi sa" d!l.y dA phiil ,inh Itong nAm {;Iiehlnh nhang duvc hach loan v!l.ochi phi Ira ltooc diihan d~ phin b6 dan vi<>kel qui hoat dQng kinh doanh:

. Chi phi tMnh I~p;

_Chi phi trucrc hoatdQng chi phi chufu, bi san xuil (000 glim cic chi phi dio taoo);

_Chi pili chuy'!n dj. diem, cl1i phi t6 chite laj doanh nghi;p;

_ Chi phi chay lh" cO !ai, tin Xwil Ihil phal sinh 16'n;

• C6ng cv dVng cv xu~t dilng cO gi' tri 16'n;

••

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