y Co phan Tap doan Thien Long - FPTS

y C o p h a n T a p d o a n T h i e n L o n g

c^o t^i chinh rieng Cong ty Q2 n§m 2014

Cong ty Co phan Tap doan Thien Long

M U C L g c

Thong tin chung

Bang can doi ke to^n rifing

8 ^ 0 cô ket qua hoat dong kinh doanh rieng

Bô 0 ^ 0 lu'u chuyen ti^n te heng

Thuyet minh bô cô tî chinh rieng


T H O N G T I N C H U N G

C O N G T Y

Cong ty C6 phan T#p do^n Thien Long ("C6ng ty") 1^ mpt cong ty co ph§n dup-c thanh l$p theo Luat Doanh nghi^p cua Vi$t Nam theo Gi^y Chu-ng nhan OSng ky Kinh doanh so 4103003187 do So K 4 hogch Oau tu- Th^nh pho Ho Chi Minh cap vao ngay 14 thang 3 n^m 2005 v^ theo cac Giay ChLPng nhan DSng ky Kinh doanh dieu chfnh sau:

GiSv ChLFng n h ^ n D S n a k y K i n h d o a n h dieu c h i n h : N a ^ v ^

Oieu chinh \kn 2 Ng^y 6 th^ng 4 nSm 2007 Dieu chinh Ian 3 Ngay 15 thang 10 nSm 2007 Oilu chinh Ian 4 Ng^y 28 thang 3 n§m 2008 Oieu chinh l ln 5 Ng^y 5 th^ng 7 nSm 2011 Oieu chinh Ian 6 Ngay 11 thang 8 nSm 2011 Oilu chinh l4n 7 Ng^y 18 th^ng 12 nSm 2012 Oiû chinh l ln 8 Ng^y 23 th^ng 9 nSm 2013 ^ Oi4u chinh l4n 9 Ng^y 21 th^ng 11 nam 2013

Cong ty du-pc ni6m yet tai So Giao djch Chii-ng kho^n Th^nh pho H6 Chi Minh theo gi ly ph6p s6 C 20/QO-SGDHCM ng^y 2 th^ng 2 nSm 2010 do So Giao djch ChCpng kho^n Th^nh ph6 H6 Chi Minh C d p .

Hoat d6ng chinh trong nSm hi^n tai cua C6ng ty la san xuat v^ kinh doanh vSn phong phlm, dung ^ cu hpc sinh, d6 dung day hpc blng nhiâ, h^ng nhiâ gia dyng, in Sn nh§n hi$u, in lua va in ^n cac ^ loai bap bi cdc san phlm.

C6ng ty c6 try so chinh v^ nh^ m^y tai L6 6-8-10-12, Duong s6 3, Khu Cong nghi^p T§n Tao, Phu-b-ng T§n Tao A. Qu$n Binh T§n, Th^nh ph6 H6 Chi Minh, Viet Nam.

H O I D 6 N G Q U A N T R !

C c i c th^nh vi6n cua Hpi dpng Quan trj trong nSm v^p ng^y l§p b^p c^p n^y nhy sau:

Ong C6 Gia Thp Chu tjch Ong Tr^n Kim Th^nh Ph6 Chu tich Ong Trin L0 Nguyen Th^nh vien Ong Huynh VSn Thi$n Th^nh vien Ba Trin Thî Nhu- Th^nh vien S a C6 Ng^n Binh Th^nh vien Ong V6 van Thanh NghTa Thanh vien Ba Cc e l m Nguy^t Thanh vi§n Ong Trin Van Hung Thanh vi6n

B A N K I ^ M S O A T

cac thanh vien Ban k i lm scat trong nam va vao ngay lap bao cao nay nhu sau:

Ba Nguyin Thj Bich Nga Tru-ong Ban kiem scat Ong Ly Van DO Thanh vien Ban kiem scat Ong T9 Hoang Son Thanh vien Ban kiem soat

1

Cong ty Co phan Tap doan Thien Long B 0 1 a - D N

B A N G C A N 0 6 1 T O A N R I ^ N G

ng^y 30 th^ng 06 nSm 2014

B A N T 6 N G G I A M O 6 C

C^c th^nh vifen Ban T6ng Gi^m 66c trong nSm va vao ngay ISp bô cao nay nhu" sau:

Ong V6 van Thanh NghTa Ong Nguy§n Dinh TSm 6ng Bui VSn Hu6ng Ong Phan Nhi^t Phu-ang Ong Nguy§n Thu-ong Viet Ong Ho Ngpc Canh Ong Trin Trung Hi^p

Tong Gi^m doc Ph6 Tong Giam doc Ph6 Tong Gi^m doc Pho Tong Giam d6c Ph6 Tong Giam doc Pho Tong Gi^m doc Ph6 T6ng Giam doc

N G U - a i O A I D I E N T H E O P H A P L U A T

Ngu'6'i dai di#n theo ph^p lu$t cua Cong ty trong nSm va vô ngay i|p bao cô n^y Id Ong Co Gia Thp.

2

Cong ty Co phan Tap doan Thien Long B01a-DN

B A N G C A N OOl T O A N R I ^ N G ng^y 30 th^ng 06 nSm 2014

V N D

M a s 6 T A I S A N

T h u y e t m i n h 3 0 / 0 6 / 2 0 1 4 3 1 / 1 2 / 2 0 1 3

1 0 0 A . T A I S A N N G A N H A N 6 4 9 . 3 8 7 . 3 7 1 . 5 9 6 5 5 4 . 1 7 5 . 0 1 5 . 8 7 9

110 /. Tien v a c a c l^hoan t u ^ n g d i w n g t i e n 4 2 0 3 . 3 3 3 . 2 0 4 . 1 6 7 1 6 6 . 7 5 2 . 8 6 3 . 6 5 2

111 1. Tien 52.267.816.106 67.752.863.652 112 2. C^c khoan tu-ang du'ang tien 151.065.388.061 99.000.000.000

120 //. C a c k h o a n d a u t w t a i c h i n h n g a n h a n 5 . 1 - 5 8 . 8 7 4 . 4 0 0

121 1. O lu tu" ngin han - 80.808.000 129 2. Du phbng giam gi^ d iu tu"

tî chlnh ngSn han - (21.933.600)

130 ///. C a c k h o a n p h a i t h u n g a n h a n 2 4 9 . 4 2 1 . 4 8 1 . 0 5 0 2 2 2 . 3 1 4 . 9 1 3 . 2 9 2 131 1. Phai thu khach hang 6 232.351.121.888 217.889.943.273 132 2. Tra tru-ac cho ngual ban 7 13.553.362.160 3.117.331.553 135 3. Cac khoan phai thu kh^c 3.516.997.002 1.307.638.466

140 IV. H a n g t o n k h o 8 1 9 1 . 6 3 2 . 7 9 2 . 1 0 6 1 6 1 . 1 7 3 . 8 6 4 . 2 4 7 141 1. Hang t6n kho 203.208.696.753 172.789.778.184 149 2. Du' phong giam gi^ h^ng ton kho (11.575.904.647) (11.615.913.937)

150 V. Tdi s a n n g a n h a n k h a c 4 . 9 9 9 . 8 9 4 . 2 7 3 3 . 8 7 4 . 5 0 0 . 2 8 8 151 1. Chi phi tra tru-^c ngin han 1.123.988.844 863.177.741 152 2. Thue gi^ trj gia t§ng du'p'c khiu tru- 900.815.324 891.072.907 158 3. Tai san ngin han kh^c 2.975.090.105 2.120.249.640

2 0 0 B . T A I S A N D A I H A N 2 7 6 . 7 0 7 . 3 9 6 . 8 8 8 2 7 3 . 3 7 5 . 7 3 9 . 0 0 5

2 2 0 /. Tai s a n c 6 d'inh 1 3 6 . 4 7 4 . 4 8 2 . 0 5 1 1 3 7 . 5 0 9 . 7 3 0 . 2 2 8 221 1. Tai san c6 dinh hOu hinh 9 99.384.435.940 98.169.529.968 222 Nguyen gi^ 296.161.201.382 288.707.249.528 223 Gi^ tri khiu hao luy ke (196.776.765.442) (190.537.719.560) 227 2. Tai san c6 (3inh v6 hinh 10 31.162.613.408 32.722.859.980 228 Nguyen gia 41.874.276.626 41.874.276.626 229 Gia tri khiu tru- luy k^ (10.711.663.218) (9.151.416.646) 230 3. Chi phi x§y dung co ban do dang 11 5.927.432.703 6.617.340.280

2 5 0 //. C a c k h o a n d a u tw t a i c h l n h d a l h a n 5 . 2 1 3 0 . 3 9 1 . 8 1 2 . 0 9 6 1 2 7 . 3 9 1 . 8 1 2 . 0 9 6

251 1. D4U tu" vô cong ty con 109.500.000.000 106.500.000.000 258 2. 0§u tu-dî han kh^c 30.685.000.000 30.685.000.000 259 3. Du" phong giam gia d iu tu"

tai chinh dî han (9.793.187.904) (9.793.187.904)

2 6 0 ///. Tai s a n d a i h a n k h a c 9 . 8 4 1 . 1 0 2 . 7 4 1 8 . 4 7 4 . 1 9 6 . 6 8 1 261 1. Chi phi tra tru-ccc dî han 2.580.855.009 1.042.252.480 262 2. Tai san thu^ thu nh^p hoSn lai 22.3 7.169.981.232 7.341.677.701 268 3. Tî san dî han kh^c 90.266.500 90.266.500

2 7 0 T 6 N G C O N G T A I S A N 9 2 6 . 0 9 4 . 7 6 8 . 4 8 4 8 2 7 . 5 5 0 . 7 5 4 . 8 8 4

3


B A N G C A N Q6\N R I ^ N G (tiep theo) ng^y 30 th^ng 06 nSm 2014

V N D

MS Thuydt s6 N G U d N VON minh 3 0 / 0 6 / 2 0 1 4 3 1 / 1 2 / 2 0 1 3

3 0 0 A . N g P H A I T R A 3 5 0 . 1 3 0 . 2 9 3 . 0 6 3 2 8 0 . 4 9 2 . 8 5 4 . 3 2 1

310 /. Ng> n g a n h a n 3 2 5 . 8 0 1 . 0 3 6 . 8 5 0 2 5 4 . 5 1 4 . 8 2 9 . 9 2 8 3 1 1 1. Vay ngSn han 1 2 1 7 7 . 8 2 2 . 2 5 3 . 9 9 4 1 7 5 . 0 3 6 . 0 9 2 . 1 1 6 3 1 2 2. Phai tra ngu-ai ban 1 3 9 4 . 2 4 4 . 1 2 4 . 7 0 5 4 5 . 9 9 6 . 4 9 7 . 3 5 2 3 1 3 3. NgLcai mua tra tien trwOc 1 .465 .808 .371 5 2 0 . 8 4 4 . 1 8 5 3 1 4 4 . Thue C c i c khoan phai nCp

Nha nu'b'c 1 4 1 8 . 3 1 7 . 3 4 0 . 2 5 7 3 .666 .324 .401 3 1 5 5. Phai tra ngu-d-i lao dpng 6 . 9 9 1 . 8 7 0 . 2 7 5 6 . 3 3 8 . 8 5 8 . 8 4 5 3 1 6 6. Chi phi phai tra 1 5 1 2 . 3 6 3 . 7 9 2 . 6 8 9 1 6 . 2 1 4 . 4 5 1 . 3 3 9 3 1 9 7. C^c khoan phai tra, phai nop

ngin han kh^c 1 2 . 7 3 6 . 2 5 2 . 5 8 0 1 .351 .488 .597 3 2 3 8. Quy khen thuong, phuc IQ-I 1 . 8 5 9 . 5 9 3 . 9 7 9 5 . 3 9 0 . 2 7 3 . 0 9 3

330 //. Ng' dai h^n 2 4 . 3 2 9 . 2 5 6 . 2 1 3 2 5 . 9 7 8 . 0 2 4 . 3 9 3 3 3 3 1. Phai tra d^i hgn kh^c 1 6 1 5 . 2 0 0 . 7 1 5 . 1 1 7 1 4 . 7 0 3 . 0 2 3 . 6 1 7 3 3 4 2. Vay d^i han 1 7 9 . 1 2 8 . 5 4 1 . 0 9 6 1 1 . 2 7 5 . 0 0 0 . 7 7 6

4 0 0 B . V 6 N C H U sCy H U ' U 5 7 5 . 9 6 4 . 4 7 5 . 4 2 1 5 4 7 . 0 5 7 . 9 0 0 . 5 6 3

410 /. Von chu s & hChi 18.1 5 7 5 . 9 6 4 . 4 7 5 . 4 2 1 5 4 7 . 0 5 7 . 9 0 0 . 5 6 3 4 1 1 1. V6n C O ph^n 2 3 2 . 9 7 9 . 1 5 0 . 0 0 0 2 3 2 . 9 7 9 . 1 5 0 . 0 0 0 4 1 2 2. Th^ng du- v6n c6 phin 1 2 8 . 2 1 7 . 0 2 3 . 0 0 0 1 2 8 . 2 1 7 . 0 2 3 . 0 0 0 4 1 7 3. Quy d iu tu phat then 3 3 . 4 1 5 . 6 1 2 . 5 7 3 2 7 . 5 8 7 . 4 8 4 , 3 5 0 4 1 8 4 . Quy du phong tai chinh 3 0 . 1 3 4 . 7 0 9 . 1 2 9 2 4 . 3 0 6 . 5 8 0 . 9 0 6 4 2 0 5. Loi nhuan sau thu l chu-a

phSn phoi 1 5 1 . 2 1 7 . 9 8 0 . 7 1 9 1 3 3 . 9 6 7 . 6 6 2 . 3 0 7

4 4 0 T 6 N G C O N G N G U O N V O N 9 2 6 . 0 9 4 . 7 6 8 . 4 8 4 8 2 7 . 5 5 0 . 7 5 4 . 8 8 4

C H l T I E U N G O A I B A N G C A N D 6 | K £ T O A N

K H O A N M U C 3 0 / 0 6 / 2 0 1 4 3 1 / 1 2 / 2 0 1 3

Ngoai te cac loai - Do la My (US$) - Yen Nh§t - Nh§n dan te (RMB)

Bang Anh (GBP) - Euro (EUR)

06 la Singapore (SGD)

684.412 307,000 24.698

fez Q O ^

1.564.800 307.000

21.801 " ^ 1 ^ 15 893 2.230

TY ^ - A 1-590 l A i j — A O

Phgm Thj Giang Ngu-d-i l$p

Ho Ngpc Canh Ke to^n tru-ong

TAP DOAN

T H l E i m i N I

i^nh NghTa long Gi^m doc

Ng^y 13th^ng 08 n§m 2014

4


B A O C A O K ^ T QUA H O A T D O N G K I N H D O A N H R I ^ N G

ng^y 30 th^ng 06 nSm 2014

B02a-DN

V N D

M a s o C H i T I ^ U

T h u y S t m i n h Q u i 2 n S m 2 0 1 4 Q u i 2 n S m 2 0 1 3 6 m n g n S m 2 0 1 4 6 t i l i n g n S m 2 0 1 3

0 1

0 2

1 0

1 1

2 0

2 1

2 2

23

2 4

2 5

3 0

3 1

3 2

4 0

5 0

5 1

5 2

6 0

1 . D o a n h t h u b a n h e i n g

2 . C ^ c k h o e i n g i a m tru> d o a n h t h u

3 . D o a n h t h u t h u S n v d b ^ n h ^ n g

4 . G i d v 6 n h d n g b d n

5 . Lqf'\n g p p v4 b d n h i i n g

6 . D o a n h t h u h o ^ t d ^ n g t ^ i c h l n h

7 . C h i p h i t a i c h i n h

T r o n g 6 6 : C h i p h i i a i v a y

8 . C h i p h i b d n h d n g

9 . C h i p h i q u c i n l y d o a n h n g h i ^ p

1 0 . L<;>'i n h u d n t h u d n t i p h o ^ t d $ n g l < i n h d o a n h

1 1 . T h u n h $ p k h d c

1 2 . C h i p h i k h ^ c

1 3 . L 9 ' i n h u $ n k h ^ c

1 4 . T 6 n g I g ' i n h u $ n k4 t o ^ n t r u ' 6 ' C thu§

1 5 . C h i p h i thu4 t h u n h a p d o a n h n g h i ^ p h i ^ n h a n h

1 6 . L p - i i c h ( C h i p h i ) t h u d t h u n h g p d o a n h n g h i ^ p ho§n

1 7 . Lqf\n s a u thu§ t h u n h g p d o a n h n g h i ^ p

1 9 . 1

1 9 . 1

1 9 . 1

1 9 . 2

2 0

2 1

2 1

2 2 . 1

2 2 . 3

2 5 0 . 2 0 9 . 1 2 5 . 4 6 7

( 2 . 4 5 4 . 1 6 8 . 7 0 5 )

2 4 7 . 7 5 4 . 9 5 6 . 7 6 2

( 1 6 0 . 7 9 7 . 1 9 9 . 5 4 4 )

8 6 . 9 5 7 . 7 5 7 . 2 1 8

2 . 2 3 2 . 2 6 1 . 5 0 3

( 4 . 1 0 2 . 1 2 8 . 9 6 8 )

( 3 . 0 1 4 . 4 2 4 . 0 8 1 )

( 1 2 . 0 8 0 . 3 4 1 . 6 6 1 )

( 3 0 . 3 9 8 . 8 0 8 . 6 5 9 )

4 2 . 6 0 8 . 7 3 9 . 4 3 3

2 . 8 0 2 . 7 1 4 . 8 0 2

( 4 9 0 . 3 6 2 . 9 6 0 )

2 . 3 1 2 . 3 5 1 . 8 4 2

4 4 . 9 2 1 . 0 9 1 . 2 7 5

( 1 1 . 4 8 6 . 6 2 9 . 1 6 7 )

1 . 4 2 1 . 0 4 6 . 6 5 3

3 4 . 8 5 5 . 5 0 8 . 7 6 1

2 3 5 . 8 4 1 . 3 2 9 . 8 4 9 4 0 5 . 5 8 7 . 9 9 8 . 8 7 1 3 9 1 . 5 6 9 . 5 8 4 . 1 0 0

( 4 . 2 6 5 . 6 6 9 . 4 0 1 )

2 3 1 . 5 7 5 . 6 6 0 . 4 4 8

( 7 . 3 6 7 . 3 6 0 . 5 5 9 ) ( 5 . 8 9 9 . 5 9 0 . 2 8 1 )

3 9 8 . 2 2 0 . 6 3 8 . 3 1 2 3 8 5 . 6 6 9 . 9 9 3 . 8 1 9

( 1 4 6 . 8 8 7 . 3 0 0 . 2 2 5 ) ( 2 6 3 . 9 7 4 . 1 7 8 . 3 9 5 ) ( 2 4 9 . 8 1 3 . 4 3 4 . 5 8 4 )

8 4 . 6 8 8 . 3 6 0 . 2 2 3 1 3 4 . 2 4 6 . 4 5 9 . 9 1 7 1 3 5 . 8 5 6 . 5 5 9 . 2 3 5

2 . 3 0 1 . 2 0 8 . 7 5 1

( 5 . 2 5 6 . 9 3 5 . 7 1 4 )

( 4 . 5 0 1 . 8 4 2 . 7 3 2 )

( 1 4 . 1 5 5 . 5 9 8 . 1 8 7 )

( 2 6 . 6 6 3 . 7 8 4 . 3 6 0 )

4 0 . 9 1 3 . 2 5 0 . 7 1 3

5 . 3 7 3 . 7 6 3 . 5 1 3

( 3 . 8 8 1 . 4 5 1 . 6 5 8 )

1 . 4 9 2 . 3 1 1 . 8 5 5

3 . 7 7 9 . 7 8 9 . 8 9 5

( 7 . 3 9 1 . 0 3 8 . 7 3 0 )

(6.216.431.648)

( 1 6 . 6 2 2 . 6 4 5 . 3 5 3 )

( 5 2 . 2 7 1 . 6 9 9 . 3 5 8 )

4 . 9 3 5 . 1 2 1 . 3 0 0

( 1 0 . 2 4 2 . 3 8 6 . 9 4 4 )

(9.701.165.992)

( 1 9 . 6 0 0 . 6 2 6 . 5 5 3 )

( 4 6 . 8 1 1 . 8 1 3 . 8 7 5 )

6 1 . 7 4 0 . 8 6 6 . 3 7 1 6 4 . 1 3 6 . 8 5 3 . 1 6 3

3 . 9 6 2 . 2 1 2 . 4 1 7

( 6 3 8 . 8 0 0 . 3 9 9 )

3 . 3 2 3 . 4 1 2 . 0 1 8

8 . 1 7 3 . 7 4 2 . 1 1 2

( 5 . 6 5 4 . 9 3 1 . 7 5 8 )

2 . 5 1 8 . 8 1 0 . 3 5 4

4 2 . 4 0 5 . 5 6 2 . 5 6 8 6 5 . 0 6 4 . 2 7 8 . 3 8 9 6 6 . 6 5 5 . 6 6 3 . 5 1 7

( 1 1 . 7 7 3 . 0 9 8 . 8 5 8 )

8 0 1 . 4 1 8 . 5 9 8

3 1 . 4 3 3 . 8 8 .

( 1 6 . 8 0 1 . 9 9 6 . 6 1 7 )

( 3 3 4 . 9 7 4 . 9 3 8 )

Phgm Thj Giang Ngu-b-i l $ p

H 6 Ngpc Canh K4 to^n tru-ang T6ng Gi^m doc

^nh Nghla

Ng^y 13 th^ng 08 nSm 2014

5


B A O C A O L U U C H U Y ^ N T | £ N T £ R I ^ N G (tiep theo) ng^y 30 th^ng 06 nSm 2014

M a s 6 C H f Tl£U

T h u y S t m i n h Q u f 2 n S m 2 0 1 4 Q u i 2 n d m 2 0 1 3 6 t i l i n g n S m 2 0 1 4 e t h d n g n S m 2 0 1 3

0 1

02

03 04

05 06 0 8

09 10 11 12 13 14

15

16

20

21

22

25

26

27

30

33

36 4 0

L L L F U C H U Y E N T I ^ N T I J H O A T D Q N G K I N H D O A N H

L q K i n h u ^ n t r i p l e thu§ D l 4 u c h i n h c h o c^c k h o a n :

Khau hao k h ^ u tri> t ^ i san c 6 djnh C^c khoan d i / phong L 5 chenh lech t i g i ^ chti 'a t h i / c h i ^ n L§i t u - hoat dOng dû tu" Chi phi i3i vay

L Q * ! n h u $ n t i p h o ^ t d p n g k i n h d o a n h t r u ' 6 ' C t h a y d6i v 6 n I L F U d p n g

T§ng c a c khoan phai thu TSng h ^ n g t 6 n kho TSng c ^ c khoan phai tra Tang C h i phi tra tru-b-c Ti4n I3i vay da tra Thu6 thu n h $ p doanh nghi^p da nOp T i^n thu khac t u - hoat dong kinh doanh Tien chi khac t u " hoat dOng kinh doanh

L L F U c h u y e n t i6n t h u d n tCp h o g t d Q n g k i n h d o a n h I I . L U U C H U Y E N T I ^ N T U "

H O A T D Q N G D A U T U " Tien chi de mua sam, xay dyng tai s a n c 6 djnh Tien thu t i F thanh ly tai san

C O djnh Ti§n chi dû t u " g6p v 6 n vao don vi khac

T i^n thu hoi dû t u " g6p v 6 n vao dan vi khac T i^n lai va C O t t p c da n h g n

L L H U c h u y 4 n ti§n t h u S n S L P d y n g v a o h o g t d ^ n g d S u tu> I I I . L U - U C H U Y E N T I ^ N T U '

H O A T D Q N G T A I C H I N H T i^n vay da n h ^ n Tien chi tra no" vay

Chi tra c 6 t t F C L u - u c h u y i n t l6n t h u l n t i r h o a t d g n g tai c h i n h

20

4 4 . 9 2 1 . 0 9 1 . 2 7 5

6.731.456.286

1.916.897.811

564.515.757

(2.678.867.219) 3.014.424.081

5 4 . 4 6 9 . 5 1 7 . 9 9 1

(29.025.324.008) (31.252.765.082)

46.286.162.011 (1.082.163.651) (3.055.053.438)

(2.898.212.930)

(3.505.465.601)

2 9 . 9 3 6 . 6 9 5 . 2 9 2

(6.851.304.401)

672.706.341

(3.000.000.000)

1.959.769.251

( 7 . 2 1 8 . 8 2 8 . 8 0 9 )

132.807.819.089

(122.694.732.369)

1 0 . 1 1 3 . 0 8 6 . 7 2 0

4 2 . 4 0 5 . 5 6 2 . 5 6 8

7.182.968.855

(2.480.138.078)

459.339.911

(2.539.972.755) 4.501.842.732

4 9 . 5 2 9 . 6 0 3 . 2 3 3

(43.943.431.905) (35.649.557.372)

48.771.627.481 (782.826.731)

(4.735.909.195)

(7.377.700.777)

447.960.000

(13.698.595.099)

( 7 . 4 3 8 . 8 3 0 . 3 6 5 )

(7.193.580.566)

2.787.972.258

285.000.000

1.874.548.757

( 2 . 2 4 6 . 0 5 9 . 5 5 1 )

146.848.796.781

(149.616.896.117)

( 2 . 7 6 8 . 0 9 9 . 3 3 6 )

6 5 . 0 6 4 . 2 7 8 . 3 8 9

13.303.245.661

(40.009.290)

564.515.757

(4.543.273.289) 6.216.431.648

8 0 . 5 6 5 . 1 8 8 . 8 7 6

(27.680.188.513) (30.418.918.569)

46.705.765.963 (1.799.413.632) (6.331.105.747)

(4.015.146.229)

(13.527.768.109)

4 3 . 4 9 8 . 4 1 4 . 0 4 0

(9.468.230.561)

1.764.483.045

(3.000.000.000)

3.326.441.066

( 7 . 3 7 7 . 3 0 6 . 4 5 0 )

209.082.122.176

(208.727.724,817)

3 5 4 . 3 9 7 . 3 5 9

66.655.663.517

14.210.271.027

(2.614.644.627)

459.339.911

(4.685.180.294) 9.701.165.992

83.726.615.526

(36.783.299.931) (40.524.357.006)

47.985.044.738 (864.331.883)

(10.038.822.797)

(13.553.049.677)

447.960 000

(13.032.415.510)

17.363.343.460

(10.005.007.569)

2.808.881 349

(2.000.000.000)

5.128.390.540

3.836.778.330

( 2 3 0 . 9 5 7 . 3 5 0 )

244.125.777.614

(264.646.642.610)

( 2 0 . 5 2 0 . 8 6 4 . 9 9 6 )

6


BAG CAG LUU CHUYEN TI^N TE RI^NG (tidp theo) ngay 30 thang 06 nSm 2014

VND

M a s6

CHf T I ^ U T h u y d t m i n h Q u i 2 n d m 2 0 1 4 Q u i 2 n S m 2 0 1 3 6 t h ^ n g n S m 2 0 1 4 6 t h a n g nBm 2 0 1 3

5 0

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Ti§n t t p o - n g d i F c n g ti§n d d u k y

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Ti§n t u ' a n g d u ' c n g t i d n c u d i k y

3 2 . 8 3 0 . 9 5 3 . 2 0 3

1 7 0 . 3 9 7 . 4 1 5 . 3 9 8

1 0 4 . 8 3 5 . 5 6 6

( 1 2 . 4 5 2 . 9 8 9 . 2 5 2 )

1 4 4 . 1 9 0 . 8 0 8 . 5 7 6

1 7 5 . 7 3 2 . 8 2 8

3 6 . 4 7 5 . 5 0 4 . 9 4 9

1 6 6 . 7 5 2 . 8 6 3 . 6 5 2

1 0 4 . 8 3 5 . 5 6 6

( 3 . 3 8 8 . 4 7 8 . 8 8 6 )

1 3 5 . 1 2 6 . 2 9 8 . 2 1 0

1 7 5 . 7 3 2 . 8 2 8

Pham Thi Giang Ngu-b-i l§p

Ng^y l a t h i n g 08 nSm 2014

Ho Ngpc Canh Kd to^n tru'dng

- T r ' . ^ W Van Thanh NghTa

ong Giam d6c

i 0 i

I •

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C o n g t y C o p h a n T a p d o a n T h j e n L o n g B09a-DN

T H U Y ^ T M I N H B A O C A O T A I C H I N H R I ^ N G

vô ng^y 30 th^ng 06 n§m 2014

1. T H 6 N G T I N D O A N H N G H I E P

C6ng ty Co p h i n Tap do^n Thi§n Long ("C6ng ty") Id m6t c6ng ty c6 p h i n du-oc thdnh ISp theo Lu$t Doanh nghiep cua Viet Nam theo O i l y Chipng nhan OSng ky Kinh doanh s6 4103003187 do So Ke hoach va 0 § u tu- Thanh ph6 Ho Chi Minh cap vao ngay 14 thang 3 nSm 2005 va theo cdc G i l y Chiang nhan DSng ky Kinh doanh dieu chinh sau:

G i S v ChCfng n h S n D S n p k y K i n h d o a n h d i d u c h i n h : N a d v

Dieu chinh l l n 2 Ngdy 6 thdng 4 n§m 2007

Cong ty du-oc ni§m y4t tai So- Giao dich Chi>ng khodn Thanh pho Ho Chi Minh theo g i l y ph6p s6 20/QO-SGDHCM ngdy 2 thdng 2 nSm 2010 do So Giao dich ChCpng khoan Thanh ph6 H 6 Chi Minh d p .

Hogt d0ng chinh trong nann hi§n tai cua Cong ty Id san x u l t vd kinh doanh vSn phbng p h i m , dung cu hoc sinh, d6 dung day hoc b i n q nhu'a, hdng nhiâ gia dung, in an nhan hi§u, in lua vd in I n cdc loai bao bi va cac san pham.

Cong ty c6 tru so chinh va nha mdy tai L6 6-8-10-12, Du-ong so 3, Khu Cong nghiep Tan Tao, Phuong Tan Tao A, Quan Binh Tdn, Thanh ph6 H6 Chi Minh, Viet Nam.

2. C a S d T R i N H B A Y

2 . 1 C h u a n m u ^ v a C h e d g k e t o a n a p d u n g

Cdc bdo cao tdi chinh rieng cua C6ng ty du'O'c trinh bdy b i n g dong Vi§t Nam ("VNO") phu hop y & \e do Ke todn doanh nghiep Viet Nam vd cdc C h u l n mu-c K 4 todn Viet Nam ("CMKTVN") do B0 Tai chinh ban hdnh theo:

• Q u y l t djnh s6 149/2001/QO-BTC ngdy 31 thang 12 nSm 2001 v§ vi$c ban hanh bon C h u i n mi^c K^ todn Viet Nam (Do-t 1);

• Quy^t dinh s6 165/2002/QD-BTC ngdy 31 thdng 12 nam 2002 vi$c ban hdnh sdu C h u I n mu-c Ke todn Viet Nam (Ogt 2);

• Quyet djnh s6 234/2003/QD-BTC ngdy 30 thdng 12 nSm 2003 vi$c ban hdnh sdu C h u I n m y c K^ todn Viet Nam (Oo-t 3);

• Quyet dinh s6 12/2005/QO-BTC ngay 15 thdng 2 nSm 2005 v^ vi§c ban hdnh sdu Chuan muc K§ toan Viet Nam (Dot 4); va

• Quy^t djnh s6 100/2005/QD-BTC ngdy 28 thang 12 nSm 2005 ve vi$c ban hdnh b6n C h u I n m y c Ke todn Viet Nam (Dpt 5).

Theo 6 6 , bang cdn d6i ke todn rieng, bao cdo ket qua hoat dong kinh doanh rieng, bdo cdo lu-u chuyen t i^n t$ rieng vd cdc thuy§t minh bao cdo tdi chinh n^ng du'O'c tr inh bay kem theo vd vi$c SCP dung cdc bdo cdo ndy khong ddnh cho cdc doi tu'ong khong du-gc cung d p cac thdng tin ve cac thu tuc, nguyen t i c vd thong le kd toan tai Viet Nam va hen nOa khong du'O'c chu djnh trinh bdy tinh hinh tdi chinh, k i t qua hoat dong kinh doanh vd lu'u chuyen ti^n td cua Cong ty theo cdc nguyen t i c vd thong le k l todn du-gc c h i p nhan rpng r§i o cdc nu-dc vd ISnh th6 khdc ngodi Vi^t Nam.

Dieu chinh Ian 3 D \ k i i chinh Ian 4 Oiû chinh l l n 5 Diû chinh l l n 6 Diû chinh l l n 7 Diû chinh l l n 8 Dieu chinh l l n 9

Ngdy 15 thdng 1 0 n d m 2007 Ngdy 28 thdng 3 ndm 2008 Ngay 5 thang 7 ndm 2011 Ngay 11 thang 8 nam 2011 Ngdy 18 thang 12 ndm 2012 N g d y 2 3 thdng 9 ndm 2013 Ngdy 21 thang 11 ndm 2013

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THUY^T MINH BAG CAO T A I C H I N H R lgNG (ti§p theo) vdo ngay 30 th^ng 06 nSm 2014

2 . C O S O T R J N H B A Y ( t i e p t h e o )

2 . 2 H i n h thCpc s o k e t o a n ap d u n g

Hinh t h L F C so ke toan C w a c ap dung cua Cong ty la ChCpng tu" ghi so.

2.3 N i e n do ke t o a n

Nien do ke toan cua C6ng ty ^p dung cho vi0c ISp bô cô tî chinh rl6ng b§t dl iu tu- ng^y 1 th^ng 1 ket thuc v ^ o ngay 31 th^ng 12.

2 . 4 D v n vj t i e n te k e t o a n

C ^ c bô cao tî chlnh ri^ng du 'O 'c l$p b i n g dan vj ti4n t^ S C P dyng trong k6 to^n cua C6ng ty Id VNO.

3 . T 6 M T A T C A C C H I N H S A C H T O A N C H U Y ^ U

3 . 1 Tien va cac k h o a n t w o n g du^yng t i e n

Tien vd cac khoan tu-ang du-ang tien bao gom tien m§t tai quy, tien gi>i ngan hdng, cdc ^ khoan d i u tu' n g i n han c6 thai han goc khong qua ba thang, c6 t inh thanh khoan cao, c6 kha nSng chuyen doi d§ dang thanh cac lu'O'ng ti4n xac dinh va khong c6 nhieu rui ro trong Q chuyen d6i th^nh t i l n . ^

3 . 2 H a n g t o n k t i o ^

Hang ton kho du'ac ghi nh§n theo gid t h l p han giu-a gid thdnh 6 h du-a m5i san p h I m den vi N . tri vd dieu kien hien tai vd gid tri t h u i n c6 the thu-c hien du-ac. ^

Gid trj t h u i n c6 the thu-c hien du'O'c Id gid bdn u'6'c t inh cua hdng ton kho trong dieu ki$n kinh doanh binh thu'6'ng tru' chi phi u-^c t inh d l hodn thanh vd chi phi bdn hang u'oc t inh.

Cong ty dp dung phu'ang phdp k§ khai thu'dyng xuyen de hach todn hdng ton kho \i<3\d tn du'oc xdc djnh nhu- sau:

Nguyen vat lieu, hdng hba - chi phi mua theo phu'ang phdp binh quan gia quy§n.

Thdnh p h I m va san phlim da dang - gid von nguyfen vdt liû vd lao dong tru-c ti§p conq chi phi san xuat chung c6 lien quan d u a c phan bo diâ trdn mCpc do hoat dong binh thu-ang theo phu-ang phdp binh quan gia quyen.

D i f p h d n g c h o h d n g t d n k h o

Du" ph6ng cho hdng ton kho dup-c trich lap cho p h i n gid tri du' kien bj ton t h i t do cdc khoan suy giam trong gid tri (do giam gid, hu' hong, k6m p h I m chdt, i6i thai v.v.) c6 the xay ra doi v6i nguyen vat lieu, thdnh pham, hang h6a t6n kho thuoc quyen sa hu'u cua Cong ty d i ja tren bdng chi>ng hap ly v^ S M ' suy giam gid tri tai ngdy kdt thuc ky ke todn.

S6 tdng hodc giam khoan du" phong giam gid hang ton kho du-ac hach todn vdo gid v6n hdng bdn tr§n bdo cdo ket qua hoat dong kinh doanh rieng.

3 . 3 Cac k h o a n p h a i t h u

Cdc khoan phai thu d u a c trinh bdy tr§n cdc bdo cdo tdi chinh rieng theo gid tri ghi so cdc khoan phai thu tu' khdch hdng vd phai thu khdc sau khi can t r i j cdc khoan d u phong du'oc Idp cho cdc khoan phai thu kh6 d6i.

Du" ph6ng na phai thu kho doi the hien phan gid trj cua cdc khoan phai thu md Cong ty d u kien kh6ng c6 kha ndng thu h6i tai ngdy k§t thuc ky ke toan. Tdng hodc giam s6 d u tdi khoan d u phong d u a c hach todn vdo chi phi quan ly doanh nghiep tren bdo cdo k^t qua hoat dpng kinh doanh rieng.

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T H U Y ^ T MINH B A O C A O T A I C H I N H R I ^ N G (tiep tlieo) vô ng^y 30 th^ng 06 nSm 2014

3 . T O M T A T C A C C H i N H S A C H T O A N C H U Y ^ U (tiep theo)

3 . 4 Tai s a n c 6 djnh hCpu h i n h

T ^ i san c6 d'mh hO-u hinli difgc the h i ^ n theo nguy§n g i ^ trCf 6\^ tri khiu hao luy k4.

Nguyen gi^ tî san c6 djnh bao gom gia mua v3 nhOng chi phi c6 lien quan tri/c tiep d§n viec du'a tî san vô hoat dong nhu du kien. Cac chi phi mua s I m , nang c§p va doi moi tai san CO djnh du'gc ghi tSng nguyen gi^ cua tai san va chi phi bao tri, sCea chu-a du-o-c hach to^n vô bô cô ket qua hoat dong kinh doanh rieng khi p h ^ t sinh.

Khi tî san du-gc b^n hay thanh ly, nguyen gi^ v3 gi^ trj khiu hao luy k§ du-p-c x6a so va cac khoan 131 l5 ph3t sinh do thanh ly t3i san du'O'c hach to3n v3o b3o c3o k^t qua hoat dong kinh doanh rieng.

3 . 5 Tai s a n c 6 djnh v 6 h i n h

Tai san c6 dinh v6 hinh du'O'c ghi nh3n theo nguy§n gi3 tri j di gia tn khiu tru" luy k l .

Nguyen gia tai san c6 djnh v6 hinh bao g6m gi3 mua v3 nhOng chi phi c6 lien quan tru'c ti^p den viec du'a t3i san v3o S L F dung nhu' du- kien. Khi t3i san c6 djnh v6 hinh duoc ban hay thanh ly, nguyen gia va gi3 tri khiu tru- luy k§ du'O'c x6a so v3 c3c khoan I3i 16 ph3t sinh do thanh ly tai san duoc hach to3n vao bao c3o k§t qua hogt dpng kinh doanh rieng.

Q u y d n si> d u n g d a t

Quy^n S L P dgng dat du'O'c ghi nh3n nhu" t3i s a n c6 djnh v6 hinh tren bang c3n d6i kd to3n ridn^ giij'a nien do khi Cong ty du'O'c cap giay chu-ng nh3n quyen S C P dung dit . Nguyen gia quyen si> dyng d i t bao gom t i t ca nhOng chi phi c6 lien quan tryc ti6p d6n viec du'a d i t v3o trang t h c i i s i n s3ng de S C P dung v3 khong du-qyc ph3n bo khiu tru' vi quy§n si> dung d i t c6 thdyi gian S L P dyng v6 thb-i han.

3 . 6 K h a u h a o v a k h a u trip

Khiu hao t3i san c6 djnh huu hinh va khau tru" t3i san c6 dinh v6 hinh du'gc trich theo phuang phap khiu hao du'ang thing trong thoi gian hOu dyng uac tinh cua cac tai san nhu sau:

Nh3 CLPa v3 vSt ki4n true 3 - 25 n§m M3y m6e thiet bi 3 - 7 n3m Phuang tien van tai 6 - 8 nSm Thiet bi v3n phbng 2 - 7 n3m Khuon 3 - 4 nSm Phin mem m3y tinh 3 -10n3m Ban quyen, bing sang ch4 3 nSm Tai san eo dinh v6 hinh khae 3 nSm

Theo djnh ky, thoi gian hOu dyng ub-c tinh cua t3i san c6 dinh v3 ty le khiu hao duoc xem x6t lî nhim dam bao r ing phuo-ng ph3p v3 thdyi gian trich khiu hao va khiu tru nhit quan vb-i Igi ich kinh te dy ki^n se thu dugc tu viec su dung t3i san c6 djnh.

3 . 7 Chi p h i di v a y

Chi phi di vay bao gom I3i tien vay v3 cac chi phi kh3c phat sinh lien quan true ti^p den cac khoan vay cua C6ng ty v3 duoc hach to3n nhu chi phi trong ky khi ph3t sinh.

3.8 C h i p h i t r a truKyc

Chi phi tra truoc bao gom cac chi phi tra tru6c ngin han ho3c chi phi tra tru6c d3i han tren bang can doi ke toan rieng va duoc phan bo trong khoang thai gian tra truoc cua chi phi tuong ung vdyi c3c Igi Ich kinh te duge tao ra tu c3e chi phi n3y.

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3 . 9 D a u t w v a o c a c c o n g t y c o n

C^c khoan 6 k u tu- vô c^c c6ng ty con trong 6 6 Cong ty nSm quyen kiem so^t du-gc trinh b^y theo phuang ph^p g i ^ goc. C^c khoan phan ph6i Igi nhu^n Cong ty nhan du-gc tu' so Igi nhuan luy ke cua c^c cong ty con sau ngay Cong ty nSm quy§n kiem scat d L i -gc ghi vô bao C c i o ket qua hoat dpng kinh doanh rieng trong ky bao cao. Cac khoan phan phoi khac du-gc xenn nhu" phan thu hoi cua c^c khoan d i u t u va d u g c tri> vao gia tri dl iu t u .

3 . 1 0 D a u t w c h L F n g k h o a n v a c a c k h o a n d a u t w k h a c

D k u t u chLPng kho^n V c i ccic khoan d i u t u kh^c d u g c ghi nh$n theo g i ^ mua thuc te. D u phbng d u g c l$p cho viec giam g i ^ tri cua c^c khoan dau t u theo huong d i n cua Thong t u so 2 2 8 / 2 0 0 9 / T T - B T C do Bo T ^ i chinh ban h^nh ng^y 7 th^ng 12 nSm 2009. TSng ho3c giann so d u tî khoan d u phong d u g c hach toan vô chi phi tai chinh tren bao cao k^t qua hogt dOng kinh doanh ri§ng.

3 . 1 1 C a c k h o a n p h a i t r a v a t r i c h t r w & c

C^c khoan phai tra va trich t rudc d u g c ghi nh^n cho s6 tien phai tra trong t uang lai li^n quan d ^ n h^ng h6a v^ djch vu d§ nhan d u g c khong phg thugc vao viec Cong ty da nhgn d u g c h6a dan cua n h ^ cung cap hay chua.

3 . 1 2 Tr(y c a p t h o i v i e c p h a i t r a

Trg d p thoi viec cho nhSn vi§n d u g c trich t r u6c vô cuoi mdi ky bô cô cho toan bp ngudyi lao dpng d§ lam viec tai Cong ty d u g c hon 12 thang cho d § n ngay 31 thang 12 nSm 2008 vgi muc trich cho m6i nSm lam viec t inh den ngay 31 thang 12 nSm 2008 b i n g mpt nCpa mi>c lugng binh quan th^ng theo Luat Lao dpng, Luat bao hiem x§ hoi va c^c v3n ban hu6ng d i n c6 lien quan. T u ng^y 1 th^ng 1 n^m 2009, muc luang binh quan th^ng de tinh t rg cap thoi viec se d u g c d i l u chinh vao cuoi m5i ky bao cao theo muc luong binh quan cua sû th^ng gan n h i t t inh den \htf\m lap bô cô. P h i n tSng len trong khoan trich trub-c n^y se d u g c ghi nh^n vô bao cao ket qua hoat dpng kinh doanh rieng.

Khoan t rg c i p th6i vi6c tr ich t r u ^ c n^y d u g c s u dung de tra t rg c i p th6i vi$c cho ngub-i lao dOng khi cham dCrt hgp dong lao dpng theo Dieu 48 cua Bp luat Lao dpng.

3 . 1 3 C a c n g h i e p v u b a n g n g o a i t^

Cong ty ^p dung hudng d i n theo C h u i n muc Ke to^n Viet Nam s6 10 - Anh huong cua viec thay doi ty g i ^ hoi doai ("CMKTVN so 10") va Thong t u 1 7 9 / 2 0 1 2 / T T - B T C quy dinh v§ ghi nh§n, d^nh g i^ , X C F ly c^c khoan chenh lech ty g i ^ hoi doî trong doanh nghiep do Bp Tai chinh ban h^nh ng^y 24 th^ng 10 nSm 2012 ("Thong t u 179") lien quan d § n cac nghiep vu b i n g ngoai t# n h u d§ ^p dung n h i t qu^n trong nSm t ruoc.

C^c nghidp vu ph^t sinh b i n g c^c dgn vi tien te khac vgi dgn vi tidn te k6 tocin cua Cong ty (VND) d u g c hach to^n theo ty gici giao djch vao ngay phat sinh nghiep vu. Tai ngay k§t thuc ky ke to^n, c^c khoan muc tien te c6 goc ngoai te d u g c danh gia lai theo ty gia mua vao cua ng§n h^ng thuang mai nai Cong ty mo tai khoan tai thgi diem nay. T i t ca cac khoan chenh I0ch ty gia thuc te ph^t sinh trong ky bao cô va chenh lech do danh gia lai s6 d u ti§n te c6 g6c ngogi t$ cu6i ky d u g c hach to^n vô bô cao ket qua hogt dpng kinh doanh rieng.

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3 . 1 4 P h a n p h o i l o i n h u a n

Lgi nhuSn t h u i n sau thue thu nhSp doanh nghi§p c6 t h i du-gc chia cho c ^ c co dong sau khi du-oc dai hoi dong co dong phe duyet va sau khi d § tr ich lap c^c quy d L ^ phbng theo Oi§u 1$ C6ng ty va cac quy dinh cua ph^p lu$t Viet Nam.

C6ng ty trich l^p c ^ c quy d i ^ phdng sau tu" loi nhu§n t h u i n sau thu4 thu nh$p doanh nghi$p cua Cong ty theo de nghj cua H6i d6ng Quan tri v ^ du-p-c c ^ c co dong phe duyet tai dai hOi dong C O dong thu'6'ng nien.

• Quy du' phong tî chinh

Quy n^y d u g c trich lap de bao hoat d6ng kinh doanh thong thu'6'ng cua Cong ty t r u - ^c c ^ c rui ro hoSc thi^t hai kinh doanh, hoSc 6 k d g " phong cho cac khoan 16 hay thiet hai ngoî d u ki4n do c^c nhSn to kh^ch quan h o § c do cac tru-ong hop b i t kha kh^ng nhu" hoa hoan, b i t on trong tinh hinh kinh te va tai chinh trong nu-oc hay nu'oc ngoai.

• Quy dau tu' v ^ ph^t tr i^n

Quy nciy du 'O 'C tr ich ISp n h i m phuc vu v i $ c m o rong hoat dong hoSc d i u tu" chieu sSu cua Cong ty.

• Quy khen thu-ang, phuc loi

Quy nay duo-c trich lap de khen thuong , khuyen khich v^t chat, dem lai lo-i ich chung v^ nang cao phuc lo-i cho cong nh§n vien.

3.15 Ghi n h a n d o a n h t h u

Doanh thu du'O'C ghi nh^n khi Cong ty co kha nSng nh§n du-p-c c^c Ip-i ich kinh te co the x^c djnh du-pc mot each c h i c c h i n . Doanh thu du'O'C xac djnh theo g i ^ trj hop ly cua c^c khoan d§ thu hoSc se thu d u p e sau khi t ru di c^c khoan chiet k h i u t h u c n g mai, giam g i ^ hang b^n v^ h^ng b^n bi tra lai. C ^ c di§u ki^n ghi nh§n eg the sau day cung phai dupe dap ung khi ghi nhan doanh thu:

D o a n h t h u b ^ n h d n g

Doanh thu b^n h^ng du'O'C ghi nh^n khi cê rui ro trpng y4u v^ c^c q u y i n sd huu h^ng h6a d§ d u p e chuyen sang ngub-i mua, thub-ng Id trung vd i viec ehuyen giao hang h6a.

Tidn ISi

Doanh thu d u g c ghi nhSn khi t i^n ISi phSt sinh tr§n c o s o don tich (c6 tinh d6n Igi tCpc md tdi san dem lai) t ru khi kha nSng thu hoi tien I3i khong c h i c c h i n .

C S t L K

Thu n h l p d u g c ghi nh$n khi quyen d u g c n h | n khoan thanh toan co tuc cua Cong ty d u g c xdc l$p.

3.16 Thue

T h u S t h u n h $ p h i $ n h d n h

Tdi san thue thu nh§p vS thu4 thu nhSp phai nop cho nSm hien hdnh vd c d c nSm t rudc d u g c xdc dinh b i n g s o tien d u kien d u g c thu h6i t u hoSc phai nop cho c o quan thue, dua tr§n cSc m i F C thue s u i t va cSc luSt thue c6 hieu luc den ngay k§t thue ky k§ toan.

Thu4 thu nhSp hien hdnh d u g c ghi nhSn vdo bdo edo ket qua hoat d6ng kinh doanh rieng ngoai t ru t r u i n g hgp thue thu nhgp phat sinh lien quan d6n mot khoan muc d u g c ghi t h i n g vdo von chCi s o hu'u, trong trub-ng hgp ndy, thue thu nhap hien hdnh cung d u g c ghi nhan trg-c ti4p vdo von chu s g huu .

C6ng ty ehi d u g c bu t ru e d e tSi san thu4 thu nhSp hien hSnh vS thue thu nhSp hi^n hdnh phai tra khi Cong ty c6 quy^n hgp phdp d u g c bu t ru giua tSi san thu4 thu nhap hien hdnh Mdy'i t hu^ thu nhSp hien hSnh phai nop v a Cong ty d u dinh thanh todn thu6 thu nh$p hien hdnh phai tra v d tdi san thue thu nhSp hien hdnh tren c o s o t h u l n .

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T H U Y ^ T M I N H B A G C A O T A I C H [ N H R I ^ N G (tiep theo) vô ng^y 30 th^ng 06 nam 2014

3 . T 6 M T A T C A C C H i N H S A C H T O A N C H U Y ^ U (tiep theo)

3.16 Thue (ti4p theo)

ThuS thu nh$p hoSn lî

Thue thu nh§p ho§n lai cJu'gc x^c djnh cho c^c khoan ch§nh lech tarn thb-i tai ng^y ket thue ky k^ to^n giOa cc s a tinh thue thu nh§p cua c^c tî san va na phai tra v^ gi^ trj ghi so cua Chung cho muc dich l§p c^c bô cô tî chinh rieng.

Thue thu nh$p ho§n lai phai tra (Ju-p-c ghi nh$n cho tat ca C c i c khoan chenh lech tarn thb-i chiu thu^, ngoai tru':

• Thue thu nh|p ho§n lai phai tra ph^t sinh tu- ghi nhan ban dau cua mot tai san hay no" phai tra tu" mot giao dich m^ giao dich n^y khong c6 anh huang d6n Igi nhu^n ke tocin va lai nhuan tinh thue thu nhap (ho^c 16 tinh thul) tai thd'i diem phat sinh giao dich;

• Cac chenh lech tam tho'i chju thue g in lien vai c^c khoan d§u tu- vô c6ng ty con, cong ty lien ket va cac khoan v6n gop lien doanh khi C6ng ty c6 kha nSng kiem so^t thb-i gian hoan nhap khoan chenh lenh tam tho'i va chic ch in khoan chenh l$ch tam thd'i se khong du-gc hoan nhap trong tu-ang lai c6 the du" doan.

Tî san thue thu nhap ho§n lai can du-ac ghi nh^n cho tat ca c^c chfenh I0ch tam tho'i du-gc khiu tru", gi^ tri du-gc khiu tru" chuyen sang cac n§m sau cua cac khoan 16 tinh thue va cac khoan u'u d§i thue chu-a SCF dung, khi chic chin trong tuang lai se c6 Igi nhuan tinh thud de si> dung nhOng chenh lech tam tho'i du'gc khiu tru', cac khoan 16 tinh thue va cac u'u d§i thue chu-a SCP dung n^y, ngoai tru-:

• Tai san thue ho§n lai ph^t sinh tu" ghi nhan ban dau cua mot tî san hoSc ng phai tra tu-m6t giao djch m^ giao djch nay kh6ng c6 anh hu'O'ng den Igi nhuan k6 toan va Igi nhugn tinh thu6 thu nh§p (hoSc 16 tinh thue) tai thb-i diem ph^t sinh giao djch;

• Doi \/&\h lech tam th6'i dugc khau tru- ph^t sinh tu" c^c khoan d iu tu vô c^c c6ng ty con, c6ng ty lien ket v^ c^c khoan von g6p lien doanh, tî san thue thu nhap ho§n lai du-gc ghi nh^n khi chic chin Id chenh lenh tam tho'i se du'gc hoan nhap trong tu-ang lai c6 the du" dodn du-ac va c6 lai nhuan chiu thud de SLF dung du-ac khoan chenh lech tam thai do

Tdi san thue thu nhap ho§n lai vd thu^ thu nhap ho§n lai phai tra du'gc xdc dinh theo thue suit du" tinh se dp dung cho ndm tai chinh khi tai san dugc thu h6i hay ng phai tra du'gc thanh toan, dya tren cdc mCfc thud suit vd lu$t thue c6 hi0u li^c vao ngdy kdt thue ky kd todn.

Thu4 thu nh§p hoSn lai du'gc ghi nhdn vdo bdo cdo k4t qua hoat d6ng kinh doanh ridng ngoai tru truang hgp thue thu nhap phat sinh lien quan den mat khoan muc du'gc ghi thing vdo von chu SO" hOu, trong tru'6'ng hgp ndy, thu^ thu nhdp ho§n lai cung du'gc ghi nhan tryc tiep vao von chu so' hOu.

C6ng ty chi bu tri j cac tdi san thue thu nhap hodn lai vd thue thu nhap hodn lai phai tra khi cdc dgn vi nop thue c6 quyen hgp phap du'gc bu tru' giOa tai san thue thu nhdp hidn hanh vb-i thue thu nhdp hidn hdnh phai nop va cdc tdi san thue thu nhap ho§n lai va thue thu nh^p ho§n lai phai tra lidn quan den thue thu nhap doanh nghidp cua cung mot dan vi npp

Gid tri ghi so cua tdi san thue thu nhdp doanh nghidp ho§n lai du-ac xem xdt lai vdo ngdy ket thue ky kd todn vd du-gc ghi qiam den mu-c bao dam chic chin c6 du Igi nhuan tinh thue cho phdp Igi ich cua mot phan hodc toan bo tai san thud thu nhap ho§n lai du'gc SCP dung. Cdc tdi san thue thu nhdp doanh nghidp ho§n lai chua ghi nhdn tru'gc day du'gc xem xdt lai vdo ngdy ket thue ky k^ toan va duge ghi nh$n khi chic chin eo du Igi nhuan tinh thud de e6 the SCP dung ede tdi san thud thu nhdp ho§n lai chua ghi nhan ndy.

13


T H U Y E T M I N H B A O C A O TA I C H I N H R I ^ N G (tiep theo) vô ng^y 30 th^ng 06 nSm 2014

3 . T O M T A T C A C C H J N H S A C H T O A N C H U Y ^ U (ti4p theo)

3 . 1 7 C o n g c ( / tai c h i n h

Ghi n h $ n b a n d i u vd t r i n h bdy

Tî san tî chinh

Theo Th6ng tu- so 210/2009/TT-BTC htpdng d in p dung Chuan mi/c Bô cao Tai chinh Qu6c t4 ve trinh b^y bô cô tai chinh thuyet minh thong tin d6i vdyi cac cong cu tai chinh ("Th6ng tu 210"), tî san tî chinh du-gc phan loai mot each phu hap, cho muc dich thuy§t minh trong cac bao cô tî chinh heng, th^nh tî san tî chinh du-gc ghi nhan theo gia tn hgp ly thong qua bao cao l<et qua hoat d6ng l<inh doanh rieng, cac l<hoan cho vay V c i phai thu, cac l<hoan d iu tu giO d§n ngay dô han va tai san tai chinh s in s^ng de ban. Cong ty quy^t dinh viec phan loai cac tî san tî chinh n^y tai thb-i diem ghi nh^n l in d iu .

Tai thb-i diem ghi nhan l in d iu , tî san tî chinh du-gc x^c dinh theo nguyen gi^ c6ng v6i chi phi giao dich tru'c tiep c6 li§n quan.

C^c tî san tai chinh cua Cong ty bao gom tien va cac l<hoan tien gi>i ngin han, cac l hoan phai thu kh^ch h^ng v^ phai thu kh^c, c^c khoan d iu tu" ngin han, cac cong cu tai chinh du-gc niem yet va khong du'gc ni6m yet.

Nq phai tra tî chinh

Ng phai tra tî chinh theo pham vi cua Thong tu 210, cho muc dich thuyet minh trong cac bô cô tî chinh rieng, du-gc phan loai mot c^ch phu hgp thanh cac ng phai tra tai chinh du-gc ghi nh§n th6ng qua bô cô ket qua hoat dpng kinh doanh ri§ng, cac khoan ng phai tra tî chinh du-gc x^c dinh theo gia tn ph§n bo. Cong ty x^c djnh vi0c ph§n loai c^c ng phai tra tî chinh thd-i d i lm ghi nh$n l in d iu .

T i t ca ng phai tra tî chinh du-gc ghi nhSn ban d iu theo nguy§n gi^ c6ng vdi c^c chi phi giao dich tn/c tiep c6 li§n quan.

Ng phai tra tai chinh cua Cong ty bao gom c^c khoan vay, C c i c khoan phai tra ngu-b-i b^n va c^c khoan phai tra kh^c.

G/^ tri s a u g h i n h $ n l i n d i u

Hien tai Thong tu- 210 kh6ng c6 hu-^ng d in v^ vi§c x^c djnh lai gi^ tn cua c^c c6ng cu tî chinh sau ghi nhan ban d iu . Do do gi^ tri sau ghi nhgn ban d i u cua cac cong cy tai chinh dang du-gc phan ^nh theo nguydn gia.

Bu trCr c d c c d n g cu t d i c h i n h

C^c tî san tî chinh v^ ng phai tra tî chinh du-gc bu tru- v^ gi^ tn thuin se du-gc trinh b^y tren bang cSn doi kd to^n rieng neu, va chi n§u, do-n vi c6 quy§n hgp phap thi hanh viec bu tru- c^c gi^ tri d§ du-gc ghi nh§n n^y va c6 y djnh bu tru- trdn co- so- thuin, hoSc thu du-gc c^c tî san vd thanh to^n ng phai tra dong thb-i.

4 . T I ^ N V A C A C K H O A N T l / a N G O U ' C N G T I ^ N

30/06/2014 VND

3 1 / 1 2 / 2 0 1 3

C^c khoan tu-o-ng du-ang tien (*) Tien gCi-i ng§n hang Tien mat

T 6 N G C O N G

151.065.388.061 51.827.320.368

440.495.738

2 0 3 . 3 3 3 . 2 0 4 . 1 6 7

99.000.000.000 67.222.736.177

530.127.475

1 6 6 . 7 5 2 . 8 6 3 . 6 5 2

(*) C^c khoan tu-o-ng du-o-ng tien 1^ tien gi>i ngin hgn tgi c^c ng§n h^ng thu-o-ng mgi vb-i thb-i gian dô han nho ho-n 3 th^ng v^ tien I3i thu du-gc tai mu-c I3i sui t ^p dgng.

1 4


T H U Y ^ T M I N H B A G C A G T A I C H I N H R I E N G (tiep theo) vô ng^y 30 th^ng 06 n§m 2014

6 . C A C K H O A N O A U T U "

5 . 1 D i u t w n g i n h a n

VND 30/06/2014 3 1 / 1 2 / 2 0 1 3

D k u tu chi>ng l<ho^n ng^n han Di^ phbng giam gi^ d lu tu" ngSn han

- 80.808.000 (21.933.600)

O A U T L f T H U A N - 5 8 . 8 7 4 . 4 0 0

Chi tiet c^c l<hoan d iu tu' chipng l<ho^n nidm yet ngin han nhu- sau:

30/06/2014 3 1 / 1 2 / 2 0 1 3

C6 phi4 u VND C6 p h i i VND

C6ng ty Co phin Long HSu ( L H G ) - 5.772 80.808.000

D a u tw d a i h ^ n

30/06/2014 VND

3 1 / 1 2 / 2 0 1 3

D k u tu" vô c^c c6ng ty con D I U tu" dai han kh^c

109.500.000.000 30.685.000.000

106.500.000.000 30.685.000.000

T 6 N G G O N G 1 4 0 . 1 8 5 . 0 0 0 . 0 0 0 1 3 7 . 1 8 5 . 0 0 0 . 0 0 0

Du" phong giam gi^ d iu tu- dî hgn (9.793.187.904) (9.793.187.904)

D A U T U " T H U A N 1 3 0 . 3 9 1 . 8 1 2 . 0 9 6 1 2 7 . 3 9 1 . 8 1 2 . 0 9 6

D a u tw vao c o n g ty c o n

Chi tiet c^c khoan d iu tu* vô c^c c6ng ty con nhu" sau:

30/06/2014 3 1 / 1 2 / 2 0 1 3 %

s o h O u Gid tn %

VND s o h O u Gid tri

VND

Cfing ty TNHH San xult Thu-cng mgi Thi^n Long Long Th^nh 100 69.500.000.000 100 69.500.000.000

C6ng ty TNHH M0t Th^nh vi§n Thuang mgi Djch vg Thi^n Long Ho^n Clu 100 20.000.000.000 100 20.000.000.000

C6ng ty TNHH Mpt Th^nh vien Thyang mgi Dich vu Tan Li/c Mi^n Nam 100 10.000.000.000 100 7.000.000.000

C6ng ty TNHH MOt Th^nh vi§n Thu-o-ng mgi Djch vg TSn Lg-c Mi^n BSc 100 10.000.000.000 100 10.000.000.000

D A U T U " T H U A N 1 0 9 . 5 0 0 . 0 0 0 . 0 0 0 1 0 6 . 5 0 0 . 0 0 0 . 0 0 0

1 5


T H U Y ^ T M I N H B A G C A O T A I C H I N H R I S N G (ti§p theo) vô ng^y 30 th^ng 0 6 n§m 2 0 1 4

5. C A C K H O A N O A U T U ' (tiep theo)

5.2 D i u tw dai h a n (tiep theo)

5.2.1 D a u tw vao c o n g ty c o n (tiep theo)

Cong ty TNHH San xuat Thu-ang mai Thien Long Long Thanh ("TLLT") la mot cong ty tr^ch nhifm hOu han m6t th^nh vien, 6wcfc th^nh l$p theo Luat Doanh nghiep cua Viet Nam theo Gily ChLFng nhan DSng ky Kinh doanh so 4 7 2 0 3 1 0 0 0 0 3 6 do Ban quan ly Khu Cong nghiep Dong Nai d p ng^y 2 0 th^ng 1 2 nSm 2 0 0 5 . TLLT c6 tru sa chinh tai Dycyng so 7, Khu Cong nghiep Long Th^nh, Tinh Dong Nai, Viet Nam. Hoat dpng chinh cua TLLT 1^ san xult va kinh doanh v§n phbng pham. C6ng ty TNHH IVIot Th^nh vien Thu-ang mai v^ Dich vu Thien Long Hoan Cau ("TLGTS") la mot cong ty tr^ch nhidm hOu han mot thanh vien, du-cyc thanh lap theo Luat Doanh nghiep cua Viet Nam theo Giay Chu-ng nhan D^ng ky Kinh doanh, s6 4 1 0 4 0 0 2 4 9 2 do S o K§ hoach v^ Dau tu- ("So- KH&DT") Th^nh pho H6 Chi Minh d p ngay 1 5 thang 1 nSm 2 0 0 7 . TLGTS c6 tru sa chinh tai L6 6 - 8 - 1 0 - 1 2 , Dub-ng S6 3, Khu Cong nghiep TSn Tao, Phu'b'ng Tan Tao, Quan Binh TSn, Th^nh pho Ho Chi Minh, Viet Nam. Hoat dpng chinh cua TLGTS la kinh doanh vSn phong pham.

Cong ty TNHH Mot Thanh vien Thu-ang mai Dich vu T^n Lu-c Mi§n Nam ("TLTS") la mot cong ty trach nhiem hOu han mot thanh vien, du'p'c thanh lap theo Lu$t Doanh nghiep cua Viet Nam theo Gily Chu-ng nhan D§ng ky Doanh nghiep s6 0 3 0 9 4 8 9 6 5 0 do Sa KH&DT Th^nh pho H6 Chi Minh cap ngay 1 9 thang 1 1 nam 2 0 0 9 . TLTS c6 tru sa chinh tai s6 1 9 -2 1 L6 B, Du-o-ng Tru-dyng San, Phu-ang 15, Qu$n 10, Thanh pho Ho Chi Minh, Viet Nam. Hoat dpng chinh cua TLTS la kinh doanh vSn phong pham.

Cong ty TNHH Mot Thanh vien Thu-ang mai Djch vu T§n Lu-c Mien B ic ("TLNTS") 1^ mot c6ng ty trach nhiem hu-a han mot th^nh vien, du-p-c th^nh lap theo Lu$t Doanh nghiep cua Viet Nam theo Giay Chu-ng nhan DSng ky Doanh nghiep so 0 1 0 5 0 1 2 6 0 5 do Sa KH&DT Th^nh pho H^ Npi d p ng^y 1 9 th^ng 1 1 nSm 2 0 1 0 . TLNTS c6 try sa chinh tai so 7 8 Du-d-ng Bach Ding, Phu-b-ng Thanh Lu-ang, Quan Hai Ba Tru-ng, Th^nh ph6 H^ Noi, Vi$t Nam. Hoat dOng chinh cua TLNTS 1^ kinh doanh van phong pham v^ thiet bi vSn phong.

5.2.2 D a u tw dai h a n k h a c

VND 30/06/2014 3 1 / 1 2 / 2 0 1 3

D h u tu" dî han vô c^c cong ty kh^c

Dy phdng giam gi^ cac khoan d iu tu dî han kh^c ( 9 . 7 9 3 . 1 8 7 . 9 0 4 )

3 0 . 6 8 5 . 0 0 0 . 0 0 0

( 9 . 7 9 3 . 1 8 7 . 9 0 4 )

3 0 . 6 8 5 . 0 0 0 . 0 0 0

O A U T U ' T H U A N 2 0 . 8 9 1 . 8 1 2 . 0 9 6 2 0 . 8 9 1 . 8 1 2 . 0 9 6

16


T H U Y E T M I N H B A G C A G T A I C H I N H R I ^ N G (tiep t l ieo) vao ng^y 30 t i l i n g 06 nSm 2014

5 . CAC KHOAN D A U T U ' (tiep t l ieo)

5 . 3 D a u t w d a i b a n (tiep tf ieo)

5 . 2 . 2 D a u t w d a i b a n k b a c (tiep theo)

Chi tiet c^c l^hoan 6 k u tiF d^i h^n v^o cdc cong ty l<h^c nhu* sau:

3 0 / 0 6 / 2 0 1 4 3 1 / 1 2 / 2 0 1 3

C6ng ty C 6 p h i n Dja 6c KInh 0 6 Guy 6 k u tu" ChCpng l<ho^n S e i i Gon A2 Cong ty Co phan Chip S^ng C6ng ty Co ph^n In s6 7

T 6 N G C O N G

C6 p h i d u V N D C d p h i S u

500.000 3.565.000.000 500.000 152.000 1.520.000.000 152.000

5.000 600.000.000 5.000

3 0 . 6 8 5 . 0 0 0 . 0 0 0

V N D

200.000 25.000.000.000 200.000 25.000.000.000

3.565.000.000 1.520.000.000

600.000.000

3 0 . 6 8 5 . 0 0 0 . 0 0 0

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

3 0 / 0 6 / 2 0 1 4

V N D

3 1 / 1 2 / 2 0 1 3

Phai thu c^c b§n li§n quan ( T h u y S t m i n h s6 2 3 ) Phai thu ben thCF ba

217.423.242.649 14.927.879.239

204.774.873.642 13.115.069.631

G l A T R I T H U A N 2 3 2 . 3 5 1 . 1 2 1 . 8 8 8 2 1 7 . 8 8 9 . 9 4 3 . 2 7 3

7 . T R A T R U - a C CHO N G U Q I B A N

V N D

3 0 / 0 6 / 2 0 1 4 3 1 / 1 2 / 2 0 1 3

Tra tru-dc cho c^c bSn lien quan ( T h u y S t m i n h s6 2 3 ) 5.256.640.000 Tra tru-^c ben thLP ba 8.296.722.160 3.117.331.553

G I A T R I T H U A N 1 3 . 5 5 3 . 3 6 2 . 1 6 0 3 . 1 1 7 . 3 3 1 . 5 5 3

1 7


T H U Y E T M I N H B A G C A G T A I C H I N H R I ^ N G (tiep theo) v^o ng^y 30 th^ng 06 nSm 2014

8. H A N G T ^ N K H O

30/06/2014

VND

31/12/2013

Nguyen lieu, vSt lieu ton kho Th^nh p h i m Chi phi san x u l t kinh doanh da dang H^ng mua dang di tren d u a n g Cong cu, dyng cy H^ng h6a

T 6 N G C O N G

Di^ phong giam gia h^ng ton kho

G I A T R I T H U A N

90.359.145.143 53.114.138.693 31.069.835.763 27.586.214.881

850.121.334 229.240.939

203.208.696.753

(11.575.904.647)

77.681.269.871 56.919.580.113 24.805 973.212 12.403.689.102

754.934.684 224.331.202

172.789.778.184

(11.615.913.937)

191.632.792.106 161.173.864.247

Chi t i e t tinh h i n h t a n g g i a m d y p h o n g g i a m g i a h a n g t o n k h o

30/06/2014

VND

31/12/2013

D u phbng giam g i ^ h^ng ton kho 6ku ky D y ph6ng trich l§p trong ky Ho^n nh$p d y phbng trong ky

DIP p h o n g g i a m g i a h a n g t d n k h o c u d i k y

(11.615.913.937) (3.028.098.423)

3.068.107.713

(11.136.270.439) (5.888 329.187)

5.408.685.689

(11.575.904.647) (11.615.913.937)

Nhu" du-gc trinh bay trong Thuyet minh so 12, Cong ty d§ the c h i p h^ng ton kho de dam bao khoan vay tien Ich tai ngSn hang.

TY

A N

. 0 N (

1 8


THUY^T MINH BAG GAG TAI CHINH RI^NG (tiep theo) vao ng^y 30 th^ng 06 nSm 2014

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

N h ^ c i r a vat k i e n t r u e M i i y m d c t h i e t b i

N g u y e n g i a :

S6 d iu ky Mua m6i Chuyen tu' x§y dyng cc ban da dang Thanh ly, nhu-gng ban

So cuoi ky

Trong d o : D a kh§u h a o hSt

G i a t r j k h d u h a o l u y k§:

S6 d iu ky Khiu hao trong ky Thanh ly, nhugng ban

So cu6i ky

G i a t r j c o n l a i :

S6 6 k u ky

So cuoi ky

Trong 6 6 : Tai s a n s O d u n g d i thS chSp ( T t i u y d t m i n t i s o 12 va 17)

70.078.749.326 110.478.696.393 6.405.530.590

1.502.606.277 (4.648.368.064)

70.078.749.326 113.738.465.196

2 7 3 . 7 6 7 . 3 9 7 3 8 . 9 5 8 . 5 9 7 . 6 0 6

(16.937.067.028) (80.791.703.914) (1.397.959.265) (6.866.288.981)

4.552.453.961

(18.335.026.293) (83.105.538.934)

53.141.682.298 29 686.992.479

51.743.723.033 30.632.926.262

9 . 3 8 8 . 0 9 3 . 0 9 4 1 9 . 3 3 1 . 4 4 9 . 0 3 3

19

B09a-DN

V N D P h u u n g ti§n T r a n g thiSt bi

v a n t a i van p h o n g K h u o n Tdng c o n g

13.753.082.214 7.468.588.708 86.928.132.887 288.707.249.528 1.285.954.727 217.000.000 614.646.630 8.523.131.947

3.871.057.992 5.373.664.269 (167.339.660) (82.983.736) (1.544.152.902) (6.442.844.362)

14.871.697.281 7.602.604.972 89.869.684.607 296.161.201.382

6 . 7 1 0 . 5 5 6 . 9 1 7 3 . 1 9 8 . 5 8 9 . 4 6 9 7 2 . 5 6 1 . 4 0 6 . 4 7 8 1 2 1 . 7 0 2 . 9 1 7 . 8 6 7

(8.874.201.237) (5.303.216 559) (634.808.947) (468.314.071)

167.339.660 82.983.736

(9.341.670.524) (5.688.546.894)

4.878.880.977 2.165.372.149

5.530.026.757 1.914 058.078

(78.631.530.822) (190.537.719.560) (2.772.203.743) (12.139.575.007)

1.097.751.768 5.900.529.125

(80.305.982.797) (196.776.765.442)

8.296.602.065 98.169.529.968

9.563.701.810 99.384.435.940

2 8 . 7 1 9 . 5 4 2 . 1 2 7


THUY^T MINH BAG C A O TAI CHiNH RI^NG (ti^p theo) v^o ngay 30 thang 06 nSm 2014

1 0 . T A I S A N C 6 O j N H V 6 H J N H

Q u y S n SLF d u n g dSt

P h i n m S m m^y tinh

N g u y e n g i a :

So 6k\j ky Mua m&\

9.847.625.000 31.543.673.226

S 6 cu6i ky 9.847.625.000 31.543.673.226

Trong (36: DS k h i u tru'hSt 3.391.622.733

G i a t r j k h i u t r C i ' l u y k§:

S6 6 k u ky Khiu tru' trong ky

(1.175.864.496) (7.492.573.750) (1.560.246.572)

So cu6i ky (1.175.864.496) (9.052.820.322)

G i a t r j c o n l a i :

So dau ky 8.671.760.504 24.051.099.476

S6 cu6i ky 8.671.760.504 22 490.852.904

Trong do: Tai siin st> d u n g d e thS c h i p ( T h u y e t m i n h s o 12) 8 . 6 7 1 . 7 6 0 . 5 0 4

B09a-DN

V N D

B i i n quySn, bSng sdng chS K h ^ c T o n g c o n g

367.000.000 115.978.400 41.874.276.626

367.000.000 115.978.400 41.874.276.626

367.000.000 115.978.400 3.874.601.133

(367.000.000) (115.978.400) (9.151.416.646) (1.560.246.572)

(367.000.000) (115.978.400) (10.711.663.218)

32.722.859.980

31.162.613.408

8 . 6 7 1 . 7 6 0 . 5 0 4

20


T H U Y E T M I N H B A O C A O T A I C H I N H R I ^ N G (tiep theo) v^o ng^y 30 th^ng 06 nSm 2014

1 1 . C H I P H i X A Y D l / N G C Q B A N D O D A N G

1 2 . V A Y N G A N H A N

3 0 / 0 6 / 2 0 1 4

V N D

3 1 / 1 2 / 2 0 1 3

Khuon dang che tao Thi^t bi dang hinh th^nh C6ng nghe chuyen giao dang ph^t tri^n

T O N G C Q N G

4.000.609.169 815.198.534

1.111.625.000

5 . 9 2 7 . 4 3 2 . 7 0 3

4.159.388.342 1.346.326.938 1.111.625.000

6 . 6 1 7 . 3 4 0 . 2 8 0

3 0 / 0 6 / 2 0 1 4

V N D

3 1 / 1 2 / 2 0 1 3

Vay ng§n hgn ngSn h^ng Np- d^i han den han tra (ThuySt m i n h s6 17)

T 6 N G C Q N G

172.122.253.994 5.700.000.000

1 7 7 . 8 2 2 . 2 5 3 . 9 9 4

169.336.092.116 5.700.000.000

1 7 5 . 0 3 6 . 0 9 2 . 1 1 6

2 1

Cong ty Co phan Tap doan Thien Long B09-DN

THUY^T MINH B A O C A O TA I CHiNH RI^NG (tiep theo) v^o ng^y 30 th^ng 06 nSm 2014

1 2 . V A Y N G A N H A N (tiep theo)

Khoan vay ngin han ngan hang bao gom:

T§n n g i n h a n g

NgSn hang Thtpcng mai Co phan Oau t L P va Ph^t trien Viet Nam - Chi nh^nh Tay Sai Gon

Ngan hang Trach nhiem HQ'u han Mot Thanh vien HSBC Viet Nam - Chi nhanh H6 Chi Minh

Ngan hang Thipang mai Co ph^n Cong ThLFong Viet Nam - Chi nhanh Tay Sai Gon

S6 c u S i k y

VND

T 6 N G C O N G

85.144.453.316

1.646.425.041

30.478.423.826

11.567.738.846

42.681.789.529

603.423.436

1 7 2 . 1 2 2 . 2 5 3 . 9 9 4

G i i tri n g u y e n t e

D6 l a My

T h a i h a n tra n o

Tu" ng^y 08 th^ng 07 nSm 2014 den ngay 26 thang 12 nam 2014

77.303 TCi'ngay 26 thang 08 nam 2014

1.431.026 Ti> ngay 22 thang 07 nam 2014 den ngay 23 thang 10 nam 2014

Ti> ngay 15 thang 08 nam 2014 den ngay 22 thang 10 nam

2014 Tu- ngay 14 thang 07 nam 2014

d^n ngay 29 th^ng 12 nam 2014

28.332 Ngay 09 thang 09 nam 2014

1 . 5 3 6 . 6 6 1

L a i s u ^ t

(%/nSm)

C h i tiSt t a i s a n d a m b a o

(ThuySt m i n h s6 7,8 va 9)

6,2 - 7,0 Quyen si> dung dat, nha cu-a v^ vat kien true, may moc thi§t bj

3,5 Quy^n si> dung dit , nha cCpa va vat kien true, may moc thilt bj

3,5 - 3,8 Thanh pham, nha cCpa vat kien true, du-ge bao lanh bai

Chu tieh Co Gia Thp 5,43 - 6,98 Th^nh pham, nha eu-a va vat

kien true, du'ge bao lanh bai Chu tjch Co Gia Tho

6,0 - 7,0 Quyin si> dung dit , nha cu-a vat ki^n true

3,8 Quy^n SLF dung d§t, nha cCpa vat kien true

Cong ty S L P dung ti^n vay nhim mue dieh d^p Cpng nhu e lu v6n luu dpng.

22


T H U Y ^ T M I N H B A G C A G T A I C H I N H R I ^ N G (tiep theo) V c i o ngdy 30 thdng 06 nSm 2014

1 3 . P H A I T R A N G l / a i B A N

3 0 / 0 6 / 2 0 1 4

V N D

3 1 / 1 2 / 2 0 1 3

Phai tra cdc b^n thCp ba Phai tra cdc b6n lien quan ( T h u y S t m i n h s6 2 3 )

T 6 N G C Q N G

86.468.622.946 7.775.501.759

9 4 . 2 4 4 . 1 2 4 . 7 0 5

35.257.263.926 10.739.233.426

4 5 . 9 9 6 . 4 9 7 . 3 5 2

1 4 . T H U e V A C A C K H O A N P H A I N O P N H A U i f O C

3 0 / 0 6 / 2 0 1 4

V N D

3 1 / 1 2 / 2 0 1 3

Thu^ thu nhdpdoanh nghi$p ( T h u y e t m i n h s6 22.2) 11.486.629.167 999.483.379 T h u e n h S p k h l u 2.209.585.185 1.932.460.147 Thu6 gid tri gia tSng 4.032.561.465 207.107.835 Thu4 thu nhap cd nh§n 588.564.440 527.273.040

T O N G C O N G 1 8 . 3 1 7 . 3 4 0 . 2 5 7 3 . 6 6 6 . 3 2 4 . 4 0 1

1 5 . C H I P H i P H A I T R A

3 0 / 0 6 / 2 0 1 4

V N D

3 1 / 1 2 / 2 0 1 3

Luang thdng 13 Chi phi t i^p thi vd quang cdo Chi phi ISi vay Chi phi hoat dOng vSn ph6ng dai di$n Khdc

T 6 N G C O N G

4.867.346.375 2.569.185.451

694.237.313 250.191.652

3.982.831.898

1 2 . 3 6 3 . 7 9 2 . 6 8 9

8.696.036.999 839.212.545 808.911.412 126.418.519

5.743.871.864

1 6 . 2 1 4 . 4 5 1 . 3 3 9

1 6 . P H A I T R A D A I H A N K H A C

Phai tra dai han khdc Id chi phf tr(ch tru'6'c cho khoan trp* c l p th6i v i^c (Ju'O'c tr lnh bdy trong thuyet minh 3.12.

23

Cong ty Co phan Tap doan Thien Long B 0 9 - D N

T H U Y E T M I N H B A O C A O T A I C H I N H R I ^ N G (tidp theo) vô ng^y 3 0 th^ng 0 6 nam 2 0 1 4

1 7 . V A Y D A I H A N

3 0 / 0 6 / 2 0 1 4 V N D

3 1 / 1 2 / 2 0 1 3

Vay dî han ti> ngSn h^ng

Trong 6 6 : N a d a i h a n dSn h a n tra ( T h u y e t m i n h s 6 12) N Q d d i h a n

Khoan vay dî han tu" c^c ngan hang bao gom:

1 4 . 8 2 8 . 5 4 1 . 0 9 6 1 6 . 9 7 5 . 0 0 0 . 7 7 6

H p - p d d n g v a y s 6 S 6 c u 6 i n S m

V N D

5 . 7 0 0 . 0 0 0 . 0 0 0 5 . 7 0 0 . 0 0 0 . 0 0 0 9 . 1 2 8 . 5 4 1 . 0 9 6 1 1 . 2 7 5 . 0 0 0 . 7 7 6

C h i t i k t a i s a n d a m b a o

DiSu k h o ^ n ( T h u y S t m i n h s o v ^ t h & i h ^ n L S i s u k 8)

N g S n h ^ n g T M C P D i u tw P h ^ t t r i i n Vi$t N a m - C h i n h ^ n h T i y S d i G o n

0 1 / 0 6 / H D 1 3 . 1 7 5 . 0 0 0 . 7 7 6 1 8 l lntu-ngay 01 th^ng 11,7%/nSm May m6c thiet bj, 0 1 n^m 2 0 1 2 den ngay nha xL^dng 0 1 thang 0 4 nSm 2 0 1 6

34

NgSin h d n g T M C P C d n g T h u u n g Vi$t N a m - C h i n h ^ n h T i y S i i G d n

1 4 0 4 2 0 0 3 2 / 2 0 1 4 1 .653 .540 .320 6 0 th^ng tCi'ngay 0 4 9,5 %/nam May m6c thidt bj th^ng 0 6 nSm 2 0 1 4 den ngay 0 4 th^ng 0 6 nSm 2 0 1 9

T 6 N G C Q N G 1 4 . 8 2 8 . 5 4 1 . 0 9 6

C6ng ty si> dung ti^n vay nhIm mgc dich 6 k u tu" c^c c6ng trinh xSy du-ng ca ban v^ mua slim tî san c6 dinh.

2 4


T H U Y E T M I N H BAG C A O TAI C H I N H R I ^ N G (tiep theo) vao ng^y 30 thang 06 nSm 2014

1 8 . V 6 N C H U sCy H C P U

18.1 Tinh h i n h t a n g g i a m n g u o n v o n c h u s & hChi

Von c6 p h i n

C h o k y k l t o a n k§t t h u c n g a y 3 0 t h a n g 0 6 n a m 2 0 1 3

ThSng dw von CO p h i n

Tai ngay 31 thang 12 nam 2012 Loi nhuan thuin trong ky Phan ph6i Igi nhuan Co t L F C cong bo Trich lap quy khen thu'ong, phuc loi Chi thCi lao Hoi dong Quan trj Tai ngay 30 thang 06 n§m 2013

211.799.700.000 128.217.023.000

211.799.700.000 128.217.023.000

C h o k y k ^ t o a n k§t t h u c n g a y 3 0 t h a n g 0 6 n a m 2 0 1 4 Tai ngay 31 thang 12 n^m 2013 Loi nhuan thuan trong ky Phan ph6i loi nhuan Co tuc cong b6 TrIch lap quy khen thuong, phuc loi Chi thu lao Hoi d6ng Quan tri

Tai ngay 30 th^ng 06 nam 2014

232.979.150.000 128.217.023.000

Quy d i u tw p h a t trien

22.579.819.350

5.007.665.000

27.587.484.350

27.587.484 350

5.828.128.223

232.979.150.000 128.217.023.000 33.415.612.573

Q u y d i r p h o n g t a i c h i n h

19.298.915.906

5.007.665.000

24.306.580.906

24.306.580 906

5.828.128.223

30.134.709.129

VND L a i n h u a n

s a u t h u e c h t r a p h a n p h d i

127.959.522.297 49.518.691.962

(10.015.330.000) (21.179.970.000)

(8.089.713.136)

(2.080.000.000)

Tong cQng

509.854.980.553 49.518.691.962

(21.179.970.000)

(8.089.713.136)

(2.080.000.000)

136.113.201.123 528.023.989.379

133 967.662.307 50.390.289.903

(11.656.256.446) (11.648.957.500)

(8.002.757.545)

(1.832.000.000)

547.057.900.563 50.390.289.903

(11.648.957.500)

(8.002.757.545)

(1.832.000.000)

151.217.980.719 575 964.475.421

25


T H U Y ^ T M I N H B A G C A G T A I C H ( N H R I ^ N G (tiep theo) v^o ng^y 30 thang 06 nSm 2014

1 8 . V 6 N C H U S(y H O ' U (tiep theo)

18.2 Von CO p h a n

3 0 / 0 6 / 2 0 1 4 3 1 / 1 2 / 2 0 1 3

S6 l i ^ n g VND S6 l u v n g VND

C6 phi^u du-p-c ph6p ph^th^nh 23.297.915 232.979.150.000 23.297.915 232.979.150.000

Co p h i ^ u d a p h a t h^nh g6p von d ly du C 6 p h i S u p h d t h d n g 2 3 . 2 9 7 . 9 1 5 2 3 2 . 9 7 9 . 1 5 0 . 0 0 0 2 3 . 2 9 7 . 9 1 5 2 3 2 . 9 7 9 . 1 5 0 . 0 0 0

C6 philu dang I L F U h^nh C6 p h i S u p h o t h d n g 2 3 . 2 9 7 . 9 1 5 2 3 2 . 9 7 9 . 1 5 0 . 0 0 0 2 3 . 2 9 7 . 9 1 5 2 3 2 . 9 7 9 . 1 5 0 . 0 0 0

1 9 . D O A N H T H U

19.1 D o a n h t h u b i n h ^ n g

T 6 n g d o a n h t h u g o p

Trong 6 6 : D o a n h t h u t C r b ^ n t h d n h p h i m D o a n h t h u tu> b 6 n h d n g h d a

C ^ c k h o a n g i a m t r i F Trong dd:

T h d n h p h i m b i t r i l a i H d n g h d a bj tr^ l a i

D O A N H T H U T H U A N

Trong 6 6 : D o a n h t h u tCr b ^ n t h ^ n h p h i m D o a n h t h u tCr b 6 n h ^ n g h d a

VND 6 t h d n g n S m 2 0 1 4 6 t h d n g nSm 2 0 1 3

4 0 5 . 5 8 7 . 9 9 8 . 8 7 1 3 9 1 . 5 6 9 . 5 8 4 . 1 0 0

3 9 3 . 5 2 9 . 8 1 2 . 2 8 4 1 2 . 0 5 8 . 1 8 6 . 5 8 7

3 7 5 . 6 8 0 . 9 8 3 . 2 5 3 1 5 . 8 8 8 . 6 0 0 . 8 4 7

( 7 . 3 6 7 . 3 6 0 . 5 5 9 ) ( 5 . 8 9 9 . 5 9 0 . 2 8 1 )

( 7 . 3 5 0 . 5 2 9 . 3 3 9 ) ( 1 6 . 8 3 1 . 2 2 0 )

3 9 8 . 2 2 0 . 6 3 8 . 3 1 2

3 8 6 . 1 7 9 . 2 8 2 . 9 4 5 1 2 . 0 4 1 . 3 5 5 . 3 6 7

( 5 . 6 8 9 . 0 0 4 . 4 6 5 ) ( 2 1 0 . 5 8 5 . 8 1 6 )

3 8 5 . 6 6 9 . 9 9 3 . 8 1 9

3 6 9 . 9 9 1 . 9 7 8 . 7 8 8 1 5 . 6 7 8 . 0 1 5 . 0 3 1

N /

\r*; OH'

2 6


T H U Y E T M I N H B A O C A O T A I C H I N H R I ^ N G ( t i e p t h e o ) v ^ o n g ^ y 3 0 t h ^ n g 0 6 n S m 2 0 1 4

1 9 . D O A N H T H U ( t i ^ p t h e o )

1 9 . 2 D o a n h t h u ho§it d g n g ta'i c h i n h

6 t h ^ n g n S m 2 0 1 4

V N D

6 t h ^ n g n S m 2 0 1 3

LSi t i ^ n gCpi ngSn h ^ n g L§i ch§nh l ^ c h t y g i ^ d§ t h u - c h i ^ n C 6 tLPC d u o c c h i a

T O N G C Q N G

3.577.672.439 142.117.456 60.000.000

3 . 7 7 9 . 7 8 9 . 8 9 5

3 . 8 3 1 . 3 6 1 . 6 6 3 1 . 1 0 3 . 7 5 9 . 6 3 7

4 . 9 3 5 . 1 2 1 . 3 0 0

2 0 . C H I P H I T A I C H I N H

2 1 . T H U N H A P V A C H I P H i K H A C

6 t h d n g n S m 2 0 1 4

V N D

6 t h 6 n g n S m 2 0 1 3

Chi phi I3i vay L6 chSnh l^ch ty g i ^ chu-a thyc hi$n L6 chenh lech ty g i ^ d§ thuc hidn Ho^n nh$p d i / phbng c^c khoan 6 k u tu"

T 6 N G C p N G

6.216.431.648 564.515.757 618.375.925

(8.284.600)

7 . 3 9 1 . 0 3 8 . 7 3 0

9.701.165.992 459.339.911 631.328.974

(549.447.933)

1 0 . 2 4 2 . 3 8 6 . 9 4 4

6 t h d n g n S m 2 0 1 4

V N D

6 t h ^ n g n S m 2 0 1 3

T h u n h a p k h a c

Thu ti> thanh ly tai san c6 dinh Thu tu- cho thue Phi S L P dung phan m^m SAP Thu tu* b6i thu'd'ng nguyen li#u hu" hong C^c khoan thu kh^c

C h i p h i k h a c

Gi6 trj c6n lai cua t^i san thanh ly C^c khoan chi phi kh^c

G I A T R I T H U A N

3 . 9 6 2 . 2 1 2 . 4 1 7

1.447.916.087 335.500.000 646.008.000 132.144.017

1.400.644.313

(542.315.237) (96.485.162)

3 . 3 2 3 . 4 1 2 . 0 1 8

8 . 1 7 3 . 7 4 2 . 1 1 2

6.484.350.523 381.136.362 646.008.000 264.922.249 397.324.978

( 6 3 8 . 8 0 0 . 3 9 9 ) ( 5 . 6 5 4 . 9 3 1 . 7 5 8 )

(5.630.531.892) (24.399.866)

2 . 5 1 8 . 8 1 0 . 3 5 4

2 7


T H U Y ^ T M I N H B A O C A O T A I C H I N H R I E N G (ti^p theo) vdo ngdy 3 0 thdng 0 6 nSm 2 0 1 4

2 2 . T H U e T H U N H A P D O A N H N G H I E P

Thu4 suit thu l thu nh§p doanh nghi§p ( "TNDN" ) cua C6ng ty Id 2 2 % tr§n t6ng Ip-i nhudn chju thu^.

2 2 . 1 C h i p h i t h u e T N D N

VND 6 t h ^ n g n S m 2 0 1 4 6 t i l i n g n S m 2 0 1 3

Thue TNDN nSm hien hanh 1 4 . 3 8 4 . 8 4 2 . 0 9 7 1 6 . 7 6 4 . 8 1 9 . 5 7 5 Chi phi thu4 TNDN trich thieu nam tru-dc 1 1 7 . 4 4 9 . 9 2 0 3 7 . 1 7 7 . 0 4 2

T 6 N G C O N G 1 4 . 5 0 2 . 2 9 2 . 0 1 7 1 6 . 8 0 1 . 9 9 6 . 6 1 7

2 2 . 2 T h u e T N D N h i ^ n h a n h

Thu4 TNDN hi^n hdnh phai tra du-p-c xdc dinh du-a trfen Igi nhu|n chiu thu4 cua ky hi§n hdnh. Lgi nhudn chju thue cua ky bdo cdo khdc v6i Ipi nhuan du-oc bao cao trong bao cao k4t qua hoat dOng kinh doanh ridng vi Ip-i nhudn chiu thu4 khong bao g6m cac khoan muc thu nh§p chju thue hay chi phi du'p'c khiu tru- cho muc dich tinh thue trong cac ky khac vd cung khfing bao q6m cdc khoan muc khong phai chiu thue hay khong Cwoc khau trij cho myc dich tinh thue. Thue TNDN hi$n hdnh phai tra cua Cong ty du-pc tinh theo thu^ suit d§ ban hdnh den ngdy k i t thue ky todn.

2 8


T H U Y E T M I N H B A O C A O T A I C H I N H R I ^ N G (tiep theo) vô ng^y 30 th^ng 06 nSm 2014

2 2 . T H U e T H U N H A P D O A N H N G H I E P (ti^p theo)

2 2 . 2 Thue T N D N h i ^ n h a n h (tiep theo)

Dubi dSy la doi chieu Ip'i nhu^n trubc thu§ thu nh^p chiu thue:

n h u a n t r u ' O ' c t h u l D i ^ u c h i n h tSng ( g i i m ) l a i n h u $ n kS t o ^ n

C^c Chi phi khdng du'p'c khiu tru" C 6 tCpc nh$n du-qyc Thay d6i chi phi phai tra Thay d6i du- phdng giam gi^ h^ng t6n kho Thay doi trp- d p thoi vi^c phai tra L§i chenh lech ty gi^ chu-a thy-c hien

L o * ! n h u ^ n c h j u thu§ I F O ' C t i n h t r o n g k y

T h u l T N D N L F d ' C t i n h n a m h i e n h a n h Thue TNDN phai tra d iu ky Oi4u chinh thu§ TNDN trich thieu n§m trubc Thu4 TNDN d§ tra trong ky

Thu§ T N D N p h a i t r a a u d i k y

2 2 . 3 . Thue TNDN h o a n l a i

Cong ty d§ ghi nh$n mot so khoan tai san thue thu nhap ho§n lai vai cac bien dpng trong ky bô C c i o nam tru-bc nhu- sau:

VND B d o cô kSt q u i h o a t d d n g

VNB 6 t h i n g nSm 2 0 1 4 6 t h i n g n i m 2 0 1 3

6 5 . 0 6 4 . 2 7 8 . 3 8 9 6 6 . 6 5 5 . 6 6 3 . 5 1 7

1.161.806,005 1.743,514.532 (60.000.000) -

(1.068.252.690) (568.981.713) (40.009,290) (1,731.537,270) 497.691.500 1.206.474.108

(169.868.015) (245.854.874)

6 5 . 3 8 5 . 6 4 5 . 8 9 9 6 7 . 0 5 9 . 2 7 8 . 3 0 0

1 4 . 3 8 4 . 8 4 2 . 0 9 7 1 6 . 7 6 4 . 8 1 9 . 5 7 5 999.483.379 8.425.511.158 117.449.920 37.177.042

(4.015.146.229) (13.553.049.677)

1 1 . 4 8 6 . 6 2 9 . 1 6 7 1 1 . 6 7 4 . 4 5 8 . 0 9 8

Chi phi phai tra Trp cap thoi viec phai tra Du- phong giam gi^ h^ng ton kho L§i chenh lech ty gi^ chua thu-c hi^n T a i s a n t h u 4 h o a n l a i

3 0 / 0 6 / 2 0 1 4 3 1 / 1 2 / 2 0 1 3 6 t h i n g n i m

2 0 1 4 6 t h i n g n i m

2 0 1 3

1.317.044.216 1.552.059.807 (235.015.591) (142.245.428)

3.344.157.326 3.234.665.196 109.492.130 301.618.527

2.546.699.022 2.555.501.066 (8.802.044) (432.884.318)

(37.919.332) (548.368) (37.370.964) (61.463.719)

7 . 1 6 9 . 9 8 1 . 2 3 2 7 . 3 4 1 . 6 7 7 . 7 0 1

Chi p h i t h u e t h u n h a p h o a n l a i t i n h v a o b a o c a o k e t q u a h o ^ t d o n g k i n h d o a n h r i e n g ( 1 7 1 . 6 9 6 . 4 6 9 ) ( 3 3 4 . 9 7 4 . 9 3 8 )

2 9


T H U Y ^ T M I N H B A O C A O T A I C H I N H R ieNG (tiep theo) v^o ngay 30 th^ng 06 nSm 2014

2 3 . N G H I E P V U V Q I C A C B E N L I E N Q U A N

NhOng nghiep trpng y^u vb-i c^c ben lien quan trong ky n h L F sau:

B & n li§n q u a n

C6ng ty TNHH M6t Th^nh vi^n T h u a n g mai Djch vy Thi§n Long Ho^n C l u

Cong ty TNHH San x u l t ThLPcng mal Thidn Long Long Thanh

C6ng ty TNHH Mpt Th^nh vi6n Thu-ang mgi Djch vy TSn Li^c Mien Nam

Cong ty TNHH Mpt Thanh vien Thuong mai Dich vu Tan Li^c Mi§n B i c

M 6 i q u a n h 0

Cong ty con

C6ng ty con

Cong ty con

Cong ty con

N 6 i d u n g n g h i e p v u G i d trj

V N D

Ban thanh pham 316,825 365.017 Chuyen quy khen thu'dng, phuc Ipi 2.124 247.872 Thu tu' cho thue 240 000.000

Phi si> dung he thong SAP 254 280.000

Thue kho 465 343.380 Mua hang h6a 299 931.140

Mua h^ng hoa 13.235 434.240 B^n nguyen v$t lieu 4.702 418.025

Thu tu" cho thue 10 000.000 Phi SLF dung

h0 thdng SAP 391 728.000 Chuyen quy khen thu-ong, phuc Ipi 1.502 027.941

Ban tai san c6 dinh 342 727.273

B^n th^nh p h i m 9.025 189.281 Mua hang hoa 1.087 344.039

Chuyen quy khen thu-ong, phuc Ipi 394 955.961

Ban tai san 22 000.000 Thu tu" cho thue 36 000.000

B^n thanh pham 4.547 834.643 Thu tu- cho thu§ 36 000.000

Chuyen quy khen thu-ang, phuc Ip-i 269 524.155

3 0


T H U Y ^ T M I N H B A O C A O T A I C H I N H R I ^ N G (ti^p theo)

vô ng^y 30 th^ng 06 nSm 2014

2 3 . N G H I E P V y Vai C A C B E N L I E N Q U A N (tiep theo)

C^c khoan phai thu phai tra tai ng^y ket thuc ky k^ to^n vî c^c b6n Ii6n quan nhu* sau:

B§n li§n q u a n M 6 i q u a n h $

P h a i t h u k h d c h h ^ n g

Cong ty TNHH Mpt Th^nh vi6n Thu-ang mai Djch vy Thi^n Long Ho^n C l u

C6ng ty TNHH San x u l t Thu-ong mgi Thifen Long Long Th^nh

C6ng ty TNHH MOt Th^nh vi6n T h u o n g mai Dich vu T § n Li/c Mi^n Nam

C6ng ty TNHH MOt Th^nh vi6n Thu-ang mgi Djch vy T § n L y c Mi^n B § c

P h a i tra ngircyi b i n

C6ng ty TNHH MOt Th^nh vien Thu-ang mai v^ Dich vu Thi^n Long Ho^n Cû

C6ng ty TNHH San x u l t Thu-ong mai Thien Long Long Th^nh

C6ng ty TNHH Mpt Th^nh v i § n T h u a n g mai Djch vy TSn Lyc Mi^n Nam

N 6 i d u n g n g h i $ p v u

P h ^ i t h u ( p h a i t r a )

V N D

C 6 n g t y c o n B^n th^nh p h i m 199.245.359.090

Cong ty con B^n nguyen v^t liû 6.517.516.663

Cong ty con B^n th^nh p h i m 7.762.653.356

Cong ty con B^n th^nh p h I m 3.897.713.540

217.423.242.649

Cong ty con Mua h^ng h6a (836.355.020)

C6ng ty con Mua th^nh p h l m (5.945.087.389)

Cong ty con Mua hang hoa (994.059.350)

(7.775.501.759)

Cfng truKyc c h o n g u v ' i b i n

C6ng ty TNHH MOt Thanh vien Thu-ong mai Dich vy TSn L y c Mi^n Nam Cong ty con

N C

) P I

PE

Mua hang hoa 5.256.640.000

3 1


T H U Y ^ T M I N H B A G C A O T A I C H I N H R I ^ N G (tiep theo) vSo ng^y 30 th^ng 06 nam 2014

2 4 . C A M K ^ T T H U E H O A T O Q N G

C6ng ty hien dang thue nha l<ho theo hgp dong thue hoat dong. vao ngSy 31 th^ng 03 nam 2014, cac l<hoan tien thue phai tra trong tu-cng lai theo hgp d6ng thue hoat dpng du-pc trinh bay nhu" sau:

VND 30/06/2014 3 1 / 1 2 / 2 0 1 3

Den 1 nam 4.230.657.855 1.856.848.500 10-1-5 nam 4.355.661.600 792.000.000

T O N G C O N G 8 . 5 8 6 . 3 1 9 . 4 5 5 2 . 6 4 8 . 8 4 8 . 5 0 0

2 5 . M y C O l C H V A C H I N H S A C H Q U A N L Y R U I R O T A I C H I N H

Np phai tra tai chinh cua Cong ty chu y^u bao gom cac khoan vay va np-, cac khoan phai tra ngu-b-i ban va cac khoan phai tra khac. Muc dich chinh cua nhOng khoan np phai tra tai chinh nay la nham huy dOng ngu6n tai chinh phgc vu cac hoat dpng cua Cong ty. Cong ty c6 cac khoan cho vay, phai thu khach hang va cac khoan phai thu khac, t i ln mat va tien gCpi ngan han phat sinh tri/c tiep tu hoat dpn^ cua Cong ty. Cong ty cung nam giO cac khoan dau tu- s in sang de ban. C6ng ty khong nam giO hay phat hanh cong cu tai chinh phai sinh.

C6ng ty c6 rui ro thj tru-d-ng, rui ro tin dung va rui ro thanh khoan.

Ban long Giam doc xem x6t va thong nhit ap dung cac chinh sach quan ly cho nhu-ng rui ro n6i tren nhu- sau.

R u i r o t h i t r u x y n g

Rui ro thj tru-d-ng la rui ro ma gia trj hgp ly cua cac luong tien trong tu-cng lai cua m6t cong eg tai chinh se bi ln dpng theo nhOng thay doi cua gia thi tru-b-ng. Gia thi tru-bng c6 ba loai rui ro: rui ro lai su^t, rui ro tien t0 va rui ro v^ gia khac, chlng han nhu- rui ro ve gia c6 ph^n. Cong eg tai chinh bj anh hu-ang bo-i rui ro thi tru'cyng bao gom cac khoan vay va np, ti^n gi>i va cac khoan d^u tu- s in sang de ban.

cac phan tich dO nhay nhu du-gc trinh bay duai day lien quan den tinh hinh tai chinh cua C6ng ty tai ngay 30 thang 06 nam 2014 va ngay 30 thang 06 nam 2013.

cac phan tich d0 nhay nay da du-pc lap tren co' so" gia tri cac khoan ng thuln, ty le giOa cac khoan ng c6 lai su^t c6 djnh va cac khoan ng c6 lai su^t tha n6i va ty 10 tu-ang quan giOa cac cong eg tai chinh c6 goc ngoai te la khong thay doi.

Khi tinh toan cac phan tich dp nhay. Ban long Giam d6c gia dinh rang:

• dO nhay cua bang can doi ke toan rieng lien quan d in cac cong cu ng s in sang de ban;

• dp nhay cua cac khpan mgc c6 lien quan trong bao cao ket qua hoat dpng kinh doanh heng bi anh hu-ang bai cac thay doi trong gia dinh v l rui ro thj tru-ang tu-ang u-ng dua tren cac tai san va ng phai tra tai chinh ma Cong ty nam giCF tai ngay 30 thang 06 nam 2014 va 30 thang 06 nam 2013.

R u i ro ISi s u i t

Rui ro Idi sui t la rui ro ma gia tn hgp ly hoac cac Iu6n^ tien trong tu-cng lai cua mot cong eg tai chinh se bidn dpng thep nhOng thay dpi cua lai suat thi tru-b-ng. Rui ro thi tru-b-ng do thay doi lai suit cua Cong ty chu yeu lien quan den cac khoan np phai tra dai hgn eb lai suit tha n6i cua Cong ty.

Cbng ty quan ly rui ro lai suit b lng each phan tich tinh hinh canh tranh tr6n thi tru-b-ng d l cb du-gc cac lai sui t cb Igi cho mgc dich cua Cbng ty va v in n lm trong giai han quan ly rui ro cua minh.

3 2


T H U Y ^ T M I N H B A O C A O T A I C H I N H R I ^ N G (tiep theo) vô ng^y 30 th^ng 06 n§m 2014

2 5 . M U C D i C H V A C H J N H S A C H Q U A N L Y R U I R O T A I C H J N H (ti6p theo)

Rui ro thi truryng (t i lp theo)

D6 n h ^ y d d i v&i ISi s u ^ t

DO nhgy cue c^c khoan vay no" (J6i vb-i su- thay 66\6 t h I xay ra 6- mCpc 66 hgp ly trong I3i suit du-oc the hien nhu- sau.

y&\a djnh la c^c bien s6 kh^c khong thay doi, c^c bi^n dpng trong l§i suit cua c^c khoan vay v6i I3i suit tha n6i c6 anh hu-ong den loi nhuan tru-b-c thu§ cua Cong ty nhu sau:

VND TSng/gi^m A n h h u ^ n g dSn l o i

d i i m CO b ^ n n h u $ n truxyc thud VND

Cho nam tai chinh k^t thuc ng^y 30 th^ng 06 n§m 2014

V N D +100 (1.542.225.228) U S D +50 (163.641.362)

V N D -100 1.542.225.228 U S D -50 163.641.362

Cho nam tai chinh ket thuc ngay 30 thang 06 nam 2013

V N D 100 (1.557.577.125) U S D 50 (177.423.504)

V N D -100 1.557.577.125 U S D -50 177.423.504

R u i ro n g o a i t$

Rui ro ngoai t $ la rui ro gia trj thuin hoac dbng tien trong tu-ang lai cua cac cong cu tai chinh se bien d6ng do su' thay doi cua ty gia hoi doai. Cong ty chiu rui ro do si^ thay doi cua ty gia h6i doai li^n quan tru-c tiep d^n cac hoat dpng kinh doanh cua Cong ty.

C6ng ty khong c6 ph6ng ngu-a rui ro d6i vî rui ro ngogi t$ do rui ro do thay doi ngoai t^ cua C6ng ty tai ngay lap bao cao la khdng dang k^.

£)0 nhgiy d d i v&i l a i s u i t

Cong ty khong thu-c hi$n phan tich dp nhay d6i vdi rui ro ngoai te, vi su thay d6i ty gia hoi doai vd i cac loai ngoai t^ khac cua Cong ty la khong dang ke.

Rui ro tin d u n g

Rui ro tin dung la rui ro ma m6t b§n tham gia trong m6t c6ng cu tai chinh hoac hp-p d6ng khach hang khpng thu-c hien cac nghla vu cua minh, d in den ton th i t ve tai chinh. Cong ty C O rui ro tin dung tu" cac hoat dpng kinh doanh cua minh chu yû d6i voi cac khoan phai thu khach hang va tu" hoat d6ng tai chinh cua minh, bao gom tien g i F i ngan hang, nghiep vu ngogi h6i va cac cong cu tai chinh khac.

P h ^ i thu l<hdch h d n g

Cong ty quan ly rui ro tin dung khach hang thong qua cac chinh sach, thu tyc va quy trinh ki lm scat cua Cong ty c6 liSn quan den viec quan ly rui ro tin dung khach hang.

Cong ty thub-ng xuyen theo d5i cac khoan phai thu khach hang chu-a thu dupe. Doi vol cac khach hang Ib-n, C6ng ty thyc hi$n xem x6t su- suy giam trong chi t lu-png tin dung cua tu-ng khach hang tai ngay lap bao cao rieng. Cong ty tim each duy tri kiem soat chat che doi voi cac khoan phai thu t6n dpng de giam thieu rui ro tin dung. Tren co so da trinh bay va viec cac khoan phai thu khach hang cua Cong ty chu yeu co lien quan den cac ben lien quan, rui ro tin dung khSng bi t a p trung dang k l .

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T H U Y ^ T MINH B A O C A O T A I C H I N H R I ^ N G (tiep theo) vô ng^y 30 th^ng 06 nam 2014

2 4 . M U C O i C H V A C H J N H S A C H Q U A N L Y R U I R O T A I C H J N H (tiep theo)

R u i r o tin d u n g (ti^p theo)

TiSn gCri n g i n h ^ n g

C6ng ty chu yû duy tri s6 du" t i ^ n gm tai C c i c ng§n h ^ n g du'P'c nhiû ngu-b-i bi6t d^n 6 Vi§t Nam. Rui ro tin dyng d6i vî s6 dw tien gCpi tai c^c ngSn h ^ n g du'P'c quan ly boi Ban Tong Gi^m d6c C6ng ty theo chinh s^ch cua C6ng ty. Viec d iu tu- c^c l<hoan ti^n nh^n rSi chi du'P'c thi^c hipn vb-i c^c ng§n h ^ n g d§ dupe Ban Tong Gi^m doc phe duyet.

Rui ro tin dgnq toi da cua C6ng ty doi vb"! c^c l<hoan muc trong bang c§n dol ke to^n rieng I d gid tri ghi so nhu trinh bdy trong Thuy§t minh s6 4. Cong ty nhan th iy mu-c dp t$p trung rui ro tin dung d6i vî ti^n gui ng§n hdng Id kh6ng ddng k l .

R u i r o t t i a n l i I f h o i n

Rui ro thanh khoan Id rui ro C6ng ty gdp kh6 khdn khi thuc hi§n cdc nghTa vu tdi chinh do thieu v6n. Rui ro thanh khoan cua Cong ty chu y§u phat sinh tu viec cdc tdi san tdi chinh va np phai tra tdi chinh c6 cdc thd'i d i lm ddo han lech nhau.

C6ng ty giam sdt rui ro thanh khoan thong qua viec duy tri mot lupng tien mdt vd cdc khoan tuong du-ong t i^n vd cdc khoan vay ngdn hdng 6 miFc md Ban Tong Gidm doc cho Id du de ddp L F n g cdc hoat d6ng cua Cong ty vd de giam thieu anh huong cua nhung bien dpng ve luong tien.

Bang dubi ddy t6ng hp-p th&\n thanh todn cua cdc khoan ng phai tra tdi chinh cua C6ng ty dya tr^n cdc khoan thanh todn di^ kien theo hp-p d6ng tren co so da dupe chidt khdu:

VND

D r n J - / 1 nSm TO' 1 n S m

dSn 5 n S m Tdng c o n g

N g a y 3 0 t h a n g 0 6 n a m 2 0 1 4 V a y Phai tra ngub-i bdn Phai tra khdc vd chi phi phai tra

177.822.253.994 94.244.124.705 6.466.730.849

9.128.541.096 186.950.795,090 94.244.124.705 6.466.730.849

T 6 N G C O N G 2 7 8 . 5 3 3 . 1 0 9 . 5 4 8 9 . 1 2 8 . 5 4 1 . 0 9 6 2 8 7 . 6 6 1 . 6 5 0 . 6 4 4

N g a y 3 1 t h a n g 1 2 n d m 2 0 1 3 Vay Phai tra ngub-i bdn Phai tra khdc vd chi phi phai tra

175.036.092.116 45.996.497.352

6.993.300.357

11.275.000.776 186.311.092.892 45.996.497.352

6.993.300.357

T 6 N G C O N G 2 2 8 . 0 2 5 . 8 8 9 . 8 2 5 1 1 . 2 7 5 . 0 0 0 . 7 7 6 2 3 9 . 3 0 0 . 8 9 0 . 6 0 1

Tdi s a n d a m b a o

C6ng ty d§ SCP dung hdng t6n kho, quyen si> dung di t , nhd cu-a vd kien true, mdy m6c vd thi^t bj, vd thiet bj vdn phbng Idm tdi san the chip cho khoan vay ngdn hgn vd ddi han cua ngdn hdng (Thuy^t minh so 12 vd 17).

C6ng ty khfing ndm giu tdi san dam bao cua mpt b6n khdc vdo ngdy 30 thdng 06 ndm 2014 vd ngdy 31 thdng 12 ndm 2013.

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THUY^T MINH BAG C A G TA I CHINH RieNG (tiep theo) vao ng^y 30 th^ng 06 nam 2014

2 6 . T A I S A N T A I C H I N H V A N O P H A I T R A T A I C H I N H

Bang du'b'i day trinh bay gi^ trj ghi so va gi^ trj hp-p ly cua cac cong cu tai chinh du'Q'c trinh b^y trong cac bô cô tai chinh rieng cua Cong ty:

VND

T a i s a n t a i c h i n h C^c khoan d iu tu- n im giu' de kinh doanh

Co p h i S u n i e m y e t (ThuySt m i n h 5 . 1 ) Tai san tai chinh du-p-c ghi nhan theo gi^ tri hp-p ly thong qua bô cao ket qua hoat dpng kinh doanh rieng

Co p h i e u n i e m y e t C o p t i i i u c h i r a n i e m y e t

Phai thu ben thCf ba Phai thu cac ben lien quan Phai thu khac

Ti^n va cac khoan tu-ong du-ong t i ln

T 6 N G C O N G

Gid trj g h i s 6 G/^ tri h o p ly

3 0 / 0 6 / 2 0 1 4 3 1 / 1 2 / 2 0 1 3 3 0 / 0 6 / 2 0 1 4 3 1 / 1 2 / 2 0 1 3

N g u y e n gid D i / p h d n g Nguy§n gid D i r p h d n g

- - 80 .808.000 (21.933.600) - 5 8 . 8 7 4 . 4 0 0

3 . 5 6 5 . 0 0 0 . 0 0 0 ( 3 . 5 6 5 . 0 0 0 . 0 0 0 ) 3 . 5 6 5 . 0 0 0 . 0 0 0 ( 3 . 5 6 5 . 0 0 0 . 0 0 0 ) 2 7 . 1 2 0 . 0 0 0 . 0 0 0 ( 6 . 2 2 8 . 1 8 7 . 9 0 4 ) 2 7 . 1 2 0 . 0 0 0 . 0 0 0 ( 6 . 2 2 8 . 1 8 7 . 9 0 4 ) 2 0 . 8 9 1 . 8 1 2 . 0 9 6 2 0 . 8 9 1 . 8 1 2 . 0 9 6 14.927.879.239 - 13.115.069.631 - 14.927.879.239 13.115.069.631

217.423.242.649 - 204.774.873.642 - 217.423.242.649 204.774.873.642 3.516.997.002 - 1.307.638.466 - 3.516.997.002 1.307.638.466

203.333.204.167 - 166.752.863.652 - 203.333.204.167 166.752.863.652

4 6 9 . 8 8 6 . 3 2 3 . 0 5 7 ( 9 . 7 9 3 . 1 8 7 . 9 0 4 ) 4 1 6 . 7 1 6 . 2 5 3 . 3 9 1 ( 9 . 8 1 5 . 1 2 1 . 5 0 4 ) 4 6 0 . 0 9 3 . 1 3 5 . 1 5 3 4 0 6 . 9 0 1 . 1 3 1 . 8 8 7

VND

Gia tri g h i s o G i ^ trj h a p ly

N o - p h a i t r a t a i c h i n h Vay Phai tra cho cac ben lien quan Phai tra ngu-oi ban Phai tra khac va chi phi phai tra

T 6 N G C O N G

3 0 / 0 6 / 2 0 1 4 3 1 / 1 2 / 2 0 1 3 30/06/2014 3 1 / 1 2 / 2 0 1 3

186.950.795.090 186.311.092.892 186.950 795 090 186.311.092.892 7.775.501.759 10.739.233.426 7.775.501.759 10.739.233.426

86.468.622.946 35.257.263.926 86.468.622.946 35.257.263.926 6.466.730.849 6.993.300.357 6.466.730.849 6.993.300.357

2 8 7 . 6 6 1 . 6 5 0 . 6 4 4 2 3 9 . 3 0 0 . 8 9 0 . 6 0 1 2 8 7 . 6 6 1 . 6 5 0 . 6 4 4 2 3 9 . 3 0 0 . 8 9 0 . 6 0 1

35

A m .


T H U Y ^ T M I N H B A O C A O T A I C H I N H R I ^ N G (tiep theo)

vô ng^y 30 th^ng 06 nSm 2014

2 6 . T A I S A N T A I C H I N H V A N O P H A I T R A T A I C H J N H (ti^p theo)

Gi^ trj hgp ly cua c^c tî san tî chinh ng phai tra tî chinh du-gc phan ^nh theo g i ^ tri cong cy tî chinh c6 the du'gc chuyen doi trong mot giao dich hi$n tgi giOa c^c ben

tham gia, ngogi tru- trudyng hgp bSt bupc phai b^n hoSc thanh ly.

C6ng ty SCF dyng phu-ang ph^p gia dinh sau day du'gc s u dyng de u-^c tinh g i ^ tri hgp ly:

• Gici tri hgp ly cua ti4n mat va tidn gCpl n g i n han, phai thu khach hang, phai thu khac, phai tra ngub-i bcin ng phai tra ngSn han kh^c tuong d u c n g vdyi g i ^ tri ghi so cua cua c^c khoan myc n^y do nhOng cong cy nay c6 ky han ng^n.

• Gia tri hgp ly cua c^c khoan vay va n g d u g c ub-c t inh b i n g c^ch chi§t khû Iu6ng ti§n SLP dung I3i suat hi^n tai p dyng cho c^c khoan n g c6 d^c diem va thd'i gian dao han con lai t u a n g ty . Tai ngay 30 thang 06 nam 2014, gia tri ghi so cua cac khoan vay kh6ng c6 khac biet trong yeu so v6i gia tri hgp ly.

2 7 . C A C S y K I E N S A U N G A Y K ^ T T H U C N A M T A I C H J N H

Kh6ng c6 s y ki^n trpng yeu nao phat sinh sau ngay k i t thuc k y b a o d i l u chinh hay trinh bay trong cac bao cao tai chinh ri§ng

Phgm Thi Giang Ngub i lap

H 6 Ngpc Canh Ke toan tru-ong

Van Thanh Nghla )ng Giam d6c

N g a y 13 thang 08 nam 2014

36

C O N G T Y C P T A P D O A N T H I E N L O N G C O N G H O A X A H O I C H U N G H T A V I E T N A M

***** D p c l ^ p - T y d o - H a n h p h u c

S 6 : % s ' . 4 / C V - T L

WV; G i ^ i trinh ket q u i i kinh d o a n h trong BCTC Cong ty me q u i 2 n a m 2014 j p ^ ^ Qhi Minh, n g a y 14 thang 08 nam 2014

K i n h gCfi: - U Y B A N C H U ' N G K H O A N N H A N U ' a C

- S O G I A O D j C H C H U ' N G K H O A N T P . H 6 C H I M I N H

Cong ty Co phan Tap do^n Thien Long (M§ TLG) xin giai trinh bien dong ket qua kinh doanh bao cao Cong ty me qui 2 ket thuc ngay 30 thang 06 nam 2014 so vai cung ky nam tru'ac nhu' sau:

- Lgi nhuan sau thue TNDN Cong ty me qui 2 nam 2014 dat 34.856 trieu dong, tang so vai cung ky nam tru'ac la 3.422 trieu dong, tu-cng du'ang tang 10,9%.

N g u y e n n h a n :

- Doanh thu thuan tCF hoat dong kinh doanh qui 2 nam 2014 dat 247.755 trieu d6ng, tang 7% so vo-i qui 2 nam 2013 do thj tru^ang tieu thu c6 p h i n thuan lgi han. Ben canh do, chi phi tai chinh qui nay giam 22% do lai suat vay von tren thi tru'O'ng giam so vai cung ky nSm tru^ac.

Tren day la nguyen nhan chinh da lam cho lgi nhuan sau thue qui 2 nam 2014 trong bao cao Cong ty me tang so vai cung ky nam tru'O'c.

Tran trong kinh chao!

y Co phan Tap doan Thien Long - FPTS

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