DAG CONG TY CO PHAN TAP E>OAN NHl/A £>0NG A Tang 9, thap Tay, t6a nha Hancorp Plaza, 72 Tran EH\ng Ninh, Dich Vqng, Cau Giay, Ha N¢i Tel: 04 3793 8686 Fax: 04 3793 8181

CONG TY CP T4P DOAN NHVA DONG A

BAO cAo TAI CHINH NAM 2014 cho ky ho~t d(>ng tir 01/0112014 d~n 31/12/2014

Ma: DAG

HA N<)I, THANG 01 NAM 2015

CONG TY CP T4P DOAN NHlf A DONG A T~ng 9, thap Tay, t6a nha Hancorp Palaza, 72 Tr~n Dang Ninh, Djch V9ng, C~u Gi~y, Ha N9i

Tel: (84-4) 3793 8686 Fax: (84-4) 3793 8181

Ml)C Ll)C

N<)IDUNG TRANG

BANG CAN DOI KE TOAN 02 - 03

BAO cAo KET QUA HOAT DONG KINH DOANH 04

BAO cAo LUU CHUYEN TIEN TE 05

BAN THUYET MINH BAO cAo T Ar cHiNH 06 - 20

~ON col p 00

A

DO . ......._ VfiT ~

CONG TY CP T~ DOA.N NHljA DONG A BAO cAo TA.I CHiNH Khu Cong nghi~p Ng9c Hbi - Thanh Tri - Ha N9i cha kj; hor;zt d(mg tu 0110112014

Tel: (84-4) 3 .689 .1888 Fax: (84-4) 3 .686.1616 ain 3111212014

Mfo s6 B Ola - DN B.ANG CAN DOI KE TOAN

T~i ngay 31 thang 12 nam 2014

Dan vi tinh: VND

Ma Thuy~t T~i ngay T~ingay

TAISA.N so minh 31/12/2014 01/01/2014

A TAISANNGANH~ 100 278,773,958,028 221,773,699,658 (100=110+120+130+140+150)

I Ti~n va cac khoan tu·O'ng dtrO'ng ti~n 110 314,298,975 11,202,471,790 Ti~n 111 V.l. 314,298,975 ] 1,202,471,790

2 Cac khoan tuang aLrong ti~n 112

II Cac khoan dftu tu· tai chinh ng~n h~n 120

III Cac khoan phai thu ng~n h~n 130 249,554,589,089 163,242,977 ,554 1 Phai thu cua khach hang 131 VIU.2.1 14,673,955,938 15,563,415,990 2 Tra trn6c cho nguai ban 132 VIII.2.2 13,827,807,774 36,031,231 ,799 3 Phai thu n9i b9 133 5 Cac khoan phai thu khac 135 V.2. 222,882, 166,890 113,477,67 1,278 6 Dt,r phong phai thu ng~n hi;m kh6 aoi 139 (1,829,341,513) (1,829,341,513)

IV Hang tbn kho 140 2 7 ,621,67 5,600 45,919,474,730 1 Hang tbn kho 141 V.3. 27,621,675,600 45,919,474,730 2 Dt,r phong giam gia hang tbn kho 149

V Tai san ng~n h~n khac 150 1,283,394,364 1,408, 775,584 2 ThuS GTGT augc khftu tn:r 152 177,342,950 3 ThuS va cac khoan khac phai thu Nha mr6c 154 V.11. 200,034,399 176,745,341 .... 4 Tai san ng~n h?n khac 158 VIII.2.3 1,083,359,965 1,054,687,293 · 9~ --B TAI SAN DAI H~N 200 148,111,996,92 7 126,966,032,006 31

(200=210+220+240+250+260) 'Ht I Cac khoan phai thu dai h~n 210 ~N '

II Tai san c6 djnh 220 43,905,853,392 24,583,645,872 NC 1 Tai san c6 ainh hC'ru hlnh 221 V.4. 6,488,351,862 8,071,290,674 R-1 •

Nguyengia 222 13,360,681,712 14,461, 753,222 = - Gia trf hao man luy ki 223 (6,872,329,850) (6,390,462,548)

3 Tai san c6 ainh v6 hlnh 227 V.5. - Nguyengia 228 387,972,800 387,972,800

Gia trj hao man luy ki 229 (387,972,800) (387,972,800)

4. Chi phi xay di,rng ca ban d6' dang 230 V.6. 37,417,501,530 16,512,355, 198

III Bfit di)ng san dftu ttr 240 V.7. 4,920,646,652 3,216,476,856 - Nguyengia 241 5,214,306,300 3,421, 783,900

- Gia trj hao man luy ki 242 (293,659,648) (205,307, 044) • IV Cac khoan dftu ttr tai chinh dai h~n 250 V.9. 98,000,000,000 98,000,000,000

I f)~u tu vao c6ng ty con 251 98,000,000,000 98,000,000,000

V Tai san dai h~n khac 260 1,285,496,883 1,165,909,278

I. Chi phi tra tm6c dai h?n 261 V.9. 1, 190,095,497 l, 165,909,278

3. Tai san dai h?n khac 268 95,401,386

TONG C<)NG TAI SAN (270=100+200) 270 426,885,954,955 348,739,731,664

2

CONG TY CP T~P DOAN NHT/A DONG A BAO cAo TAI CHiNH

Khu Cong nghi~p Ng9c H6i - Thanh Trl - Ha N9i cha kj; hoc;zt dr)ng tu 0110112014

Tel: (84-4) 3.689.1888 Fax: (84-4) 3.686.1616 ain 3111212014 Mfiu s& B Ola - DN

BANG CAN DOI KE TOAN

T~i ngay 31 thang 12 nam 2014 Ma Thuy~t T~i ngay T~ingay

NGUONVON so minh 31/12/2014 01/01/2014

A NQ PHAI TRA (300=310+330) 300 275,647,595,097 209,320,775,335

I NQ' ng~n h~n 310 214,189,336,226 133,675,942,316 I Vay va ng ng~n h~rn 311 V.10. 185,597,854,967 97,542,542,481

2 Phai tra nglioi ban 312 Vlll.2.4 17,925,864, 193

3 Ngll'oi mua tra tiSn trnac 313 Vlll.2.5

4 ThuS va cac khoan phai n9p Nha nliac 314 V.11. 197,992,315 679,263,922

5 Phai tra ngll'cYi lao d9ng 315 357,570,925

6 Chi phi phai tra 316 V.12. 1,468,676,042 1,358,319,283

7 Phai tra n9i b9 317

8 Phai tra theo tiSn d9 kS ho:;tch HDXD 318

9 Cac khoan phai tra, phai n9p khac 319 V.13. 26,924,812,902 15,812,381,512

l O Di,r phong phai tra ng~n h:;tn 320

11 Quy khen thm'mg phuc !qi 323

II NQ' dai h~n 330 61,458,258,871 75,644,833,019

3 Phai tra dai h:;tn khac 333 30,000,000 30,000,000

4 Vay va ng dai h:;tn 334 V.14. 61,428,258,871 75,548,937,292

5 Thus thu nh~p hoan l:;ti phai tra 335

6 Di,r phong trg c~p m~t vi~c lam 336

7 Doanh thu chll'a th1,rc hi~n 338 V.15. 65,895,727

B VON CHU so HUU(400=410+430) 400 151,238,359,858 139,418,956,329 ·~

'< ~

I v&n chu s& hii·u 410 V.16. 151,238,359,858 139,418,956,329 y

v6n d~u tu cua chu so· hu·u 411 137,500,000,000 137,500,000,000 N 2 Th?ng dll' v6n c6 ph~n 412 4,050,070,500 4,050,000,000 Hr

4 c6 phiSu guy(*) 414 (210,000) }J IO L9i nhu~n sau thus chll'a phan phfli 420 9,688,289,358 (2, 130,833,671)

,..,.,, ,~

.::;;

II NguBn kinh phi va quy khac 430

TONG C<)NG NGUON VON (440=300+400) 440 426,885,954,955 348,739,731,664

Ngll'iri l~p bi~u TP Tai chinh - K~ toan

•

Nguy~n Thj Thu Thuy Trlin Xuan Thuy

3

CONG TY CP T~P DOAN NHl/A DONG A BAO cAo TAI CHiNH Khu Cong nghi~p Ng9c H6i - Thanh Tri - Ha N(>i cho kY hor;zt d(jng tu 0110112014

Tel: (84-4) 3.689.1888 Fax: (84-4) 3.686.1616 din 3111212014

M~u s6 B 02a - DN

BAO cAo KET QUA HO~T D<)NG KINH Nam 2014

Don vi tinh: VND

Ma Thuy~t Chi tieu so minh Nam 2014 Nam 2013

1 Doanh thu ban hang va cung dp djch Vl}. 01 Vl.17. 185,442,467,063 208,459,404,260

2 Cac khoan giam trCr doanh thu 02

3 Doanh thu thufin ban hang va cung dp djch Vl}. 10 185,442,467 ,063 208,459,404,260

(10=01-02)

4 Gia v6n hang ban 11 VI.18. 182,637,712,360 204,853,946,038

5 LQ"i nhu~n gQp v~ ban hang va cung dp djch Vl}. 20 2,804, 754, 703 3,605,458,222

(20=10-11)

6 Doanh thu ho<;it d(>ng tai chfnh 21 Yl.19. 23,392, 105,678 21, 157,825,246

7 Chi phi tai chinh 22 VI.20. 1,604,652,896 804,476,449

Trang d6: Chi phi lfi.i vay 1,600,692,495 555,290,392

8 Chi phi ban hang 24 Vlll.2.5 3,371, 1 16,677 2,212, 152,278

9 Chi phi quan ly doanh nghi~p 25 VIII.2.6 1 8,666, 122,2 1 0 4,387,381, 121

10 LQ'i nhu~n thufin tir ho~t dQng kinh doanh 30 2,554,968,598 17,359,273,620

{30=20+(21-22)-(24+25)} ·~

~ 11 Thu nh?p khac 31 VIIl.2.7 119,243,195 632,294,018

12 Chi phi khac 32 Vlll.2.8 92,053,096 699,793,821 ··~

13 LQ'i nhu~n khac (40=31-32) 40 27,190,099 (67,499,803) \.

14 Tbng lQ'i nhu~n k~ toan trn&c thu~ (50=30+40) /,

50 2,582,158,697 17,291,773,817 ~

15 Chi phi thuS thu nh?p doanh nghi~p hi~n hanh 51 Vl.21.

16 Chi phi thus thu nh?p doanh nghi~p hoan l<;ii 52

17 LQ'i nhu~n sau thu~ thu nh~p doanh nghi~p 60 2,582,158,697 17,291,773,817

( 60=50-51-52)

Ngll'O'i l~p bi~u . TP Tai chinh - K~ toan

Nguy~n Thi Thu Thuy Trfin Xuan Thuy

4

CONG TY CP T ~p DOAN NHI/ A DONG A BAO cAo TAI CHiNH Khu Cong nghi~p Ng9c H6i - Thanh Tri - Ha Nc')i cha k)I ho9t d(mg ti'i: 0!/0//2014 Tel: (84-4) 3.689.1888 Fax: (84-4) 3.686.1616 din 31/ 12/2014

Mfiu sfi B 03a - DN

BAO cAo LUU CHUYEN TIEN T~ (Tlteo pltu·ung pluip tr~rc tdp)

Ky ho:,it dc)ng tir 01/01/2014 d~n 31/12/2014

Ma Thuy~t Chi tieu s6 minh

I. Lu·u chuy~n ti~n tir ho:,it dc)ng kinh doanh

I. TiSn thu tu ban hang, cung d.p dich vv va doanh thu 01

2. TiSn chi tra cho nguai cung d.p hang h6a va dich vv 02

3. TiSn chi tra cho nguai lao dc')ng 03

4. TiSn chi tra lai vay 04

5. TiSn chi nc')p thuS thu nh?p doanh nghi~p 05

6. TiSn thu khac tU- hoi;tt d~mg kinh doanh 06

7. TiSn chi khac cho hoi;tt dc')ng kinh doanh 07

Luu clwyin tiJn tltufln tk lw(tt il{Jng kinlt doanlt 20

II. Lu·u chuy~n ti~n tir ho:,it dc)ng dfiu tu-

I. TiSn chi dS mua s~m, xiiy d!Jng TSCD va cac tai san dai 21 hi;tn khac

2. TiSn thu tfr thanh ly, nhugng ban TSCD va cac tai san 22 dai hi;tn khac

7. TiSn thu lai cho vay, c6 tfrc va lgi nhu?n du-gc chia 27

Luu clwyln tiJn tlzufln tir lzo(lt il{Jng ilflu ttr 30

II Lu-u chuy~n ti~n tir ho:,it dc)ng tai chinh

I. TiSn thu tfr phat hanh c6 phiSu, nh?n v6n g6p cua chu sa 31 hG'u

3. TiSn vay ng~n hi;tn, dai hi;tn nh?n dugc 33

4. TiSn chi tra nq g6c vay 34

5. TiSn chi tra nq thue tai chfnh 35

6. c6 tfrc, lqi nhu?n da tra cho chu sa hG'u 36

Luu cl1uyl11 tiJn tlwfln tir ho(lt il{Jng titi cltinlz 40

Lu-u chuy~n ti~n thuftn trong ky (50=20+30+40) 50

Ti~n va tu·o-ng du-o-ng ti~n dfiu ky 60

Anh huang cua thay d6i t)' gia h6i doai guy d6i ngoi;ti t~ 61

Ti~n va tu·o-ng du-o-ng ti~n cuBi ky (70=50+60+61) 70 V.01

Ngu·cri l~p bi~u TP Tai chinh - K~ toan

Nguy~n Thi Thu Thuy Trlin Xuan Thuy

5

Dun vi tfnh: VND

T:,ii ngay 31/12/2014 T:,ii ngay 01101/2014

530,408,984,648 189,283,735,052

(262,038,849, 182) (145,697, I 09, 142) ( 4,624,844,259) (4,054, 119,033)

(l ,600,692,495) (555,290,392)

424,095,482 275,078,942,909 ( 4, 182,601 ,456) (163,209, 142,938)

258,386,092, 738 150,847,016,456

(24 ,674,238,923)

9,343 ,750

26,913,323 9,343,750 (24,647,325,600)

4,991 , 115,244 311,325, 180,580

(274,274,724,547) (449,000,394,077)

(11,689,632,474)

(269 ,283,609 ,303) ( 149 ,364,845,971)

(10,888,172,815) (23, 165, 155, 115)

11,202,471,790 34,367,791,228 ( 164,323)

314,298,975 11,202,471,790

Ha n(j i, ngay 20 thcing O I nam 2015

CONG TY CP T~P DOAN NHl/A DONG A

~ ·,;

\ \

~ ~

CONG TY CP T~P DOAN NHVA DONG A Khu Cong nghi~p Ng9c Hfli - Thanh Trl - Ha N9i Tel: (84-4) 3.689.1888 Fax: (84-4) 3.686.1616

BAo cAo TAI cHiNH cha kY hoc;it ar)ng ti't 0110112014

adn 3111212014

BAN THUYET MINH BAO cAo TAI CHiNH Ky ho~t di}ng tir 01/01/2014 d~n 31/12/2014

I. D~c di~m ho~t di}ng cua doanh nghi~p

1. Hinh thfrc s& hii'u v&n

Mfiu s6 B 09a - DN

Cong ty C6 phin T?p doan Nh1,ra Dong A (g9i Ult la "Cong ty"), duvc thanh l?p va ho~t d9ng theo Giciy cht'.rng nh?n dang ky kinh doanh s6 0103014564 ngay 14 thing 11 narn 2006 do Sa KS ho;;tch va Diu tLr Thanh ph6 Ha NQi d.p. Cong ty da c6 06 tin thay a6i Gifty cht'.rng nh?n dang ky kinh doanh.

Theo gifty ch(rng nh?n dang ky kinh doanh thay d6i Jin tht'.r sau ngay 08 thang 05 narn 2013 thl v6n di€u l~ cua Cong ty la: 137.500.0000.000 VND (Bimg chfr: Mr)t tram ba mimi bay tj nam tram tri¢u aJng) .

2. Linh VlJC kinh doanh

Cong ty ho?t d9ng trong lTnh VIJC san xuftt cong nghi~p, thuong m;;ti.

3. Nganh ngh~ kinh doanh

- Khai thac mu6i; Khai thac qu?ng kim lo;;ti khac kh6ng cht'.ra s~t; - Khai thac va thu gom than ct'rng; Khai thac va thu gorn than non; - Khai thac qu?ng kim lo?i quf hiSrn (trLr lo?i Nha nu·O-c cfrrn); Khai thac qu?ng s~t;

- Khai thac qu?ng araniurn va qu?ng thorium (Chi ho?t d9ng khi du·9·c w quan Nha nu·O-c c6 th~m quy€n cho phep)

- Kinh doanh bftt d9ng san, quy€n Slr di,mg a.it thu9c chu sa hG·u, chu su· di,mg ho?c di tlrne Chi gflm c6: Dich vµ cho tlrne van phong, cho tlrne a.it, cho thue rn?t b~ng (doanh nghi~p chi dLrQ'C kinh doanh theo qui djnh cua phap lu?t)

- Kinh doanh nha hang, nha nghi, khach S?n, djch vµ du ljch sinh thai (Khong bao g6m kinh doanh quan bar; phong hat Karaoke, vu tmerng).

- Diu tu, xay dµ·ng nha 6; Gia cong w khi; - Kinh doanh plmong ti~n v?n tai; ThiSt bi may m6c phuong ti~n v?n tai; - Dich vµ v?n tai hang h6a, v?n chuySn hanh khach; - Kinh doanh bfrt d9ng san, nha a (Chi ho?t d9ng khi c6 du di€u ki~n theo quy dinh cua phap lu?t); - Kinh doanh v?t li~u xay dtJng, trang thiSt bi n9i ngo;;ti th.it; D?i ly mua, ban, ky gl'ri hang h6a; - Buon ban may m6c, thiSt bi phµc Vl,I nganh xay dµ·ng, cong nghi~p, giao thong; - Xay di,rng cac cong trinh dan dµng, cong nghi~t:J, giao thong, thuy lQ'i; - Kinh doanh cac v?t tu, thiSt bi nganh nh1,1·a va nganh di~n cong nghi~p, di~n dan di,mg; - San xufrt cac san ph~m, cac v?t li~u ph1,1c Vl,I trong xay dtJng va trang trf n9i ngo;;ti th.it;

Dia chi: Khu Cong nghi~p Ng9c Hfli - Thanh Tri - Ha N9i Tel: (84-4) 3 .689 .1888 Fax: (84-4) 3 .686.1616

II. Ky k~ toan, dO'n vi ti~n t~ sfr di,mg trong k~ toan 1. Ky k~ toan nam

Ky kS toan narn cua Cong ty b~t aiu tu ngay o 1/01 va kSt tht'1c vao ngay 31I12 hang nam.

Bao cao tai chfnh dLr9·c l?p cho ky kS toan b~t aiu tu ngay O 1101/2014 dSn 31/12/2014.

2. Don vi ti~n t~ sfr di,mg trong k~ toan

Don vi ti€n t~ su· dµng trong kS toan la dflng Vi~t Nam ("VND"), h?ch toan theo phuung phap gia g6c, phu hQ'p vO-i cac quy dinh cua Lu?t kS toan s6 03/2003/QHl 1 ngay 17/06/2003 va Chu~n mi,rc kS toan Vi~t Nam s6 01 -Chu~n mi,rc chung.

III. Chuiin mi,rc va Ch~ di} k~ toan ap di,mg

6

CONG TY CP T ~P DOAN NHlf A DONG A Khu Cong nghi~p Ng9c Hbi - Thanh Tri - Ha Nl)i

Tel: (84-4) 3.689.1888 Fax: (84-4) 3.686.1616

nAo cAo TAI cHiNH cha kY hor;it d(mg tfr 0110112014

adn 3111212014

1. Ch~ de) k~ toan ap dt.mg

BAN THUYET MINH RAO cAo TAI CHINH Ky ho1;1t d{>ng tir 01/01/2014 d~n 31/12/2014

Mfiu s6 B 09a - DN

Cong ty ap di,mg ChS di) kS toan doanh nghi~p ban hanh theo QuySt dinh s6 15/2006/QD-BTC ngay 20/03 /2006 va Thong tu s6 244/2009/TT-BTC ngay 31 /12/2009 cua Bl) Tai chfnh.

Ap dt.mg hu6'ng dfin k~ toan

Ngay 06/11/2009, BQ Tai chinh da ban hanh Thong tu s6 210/2009/TT-BTC ("Thong tu 210") lm&ng d§n ap

d\mg Chu&n mvc Bao cao tai chfnh Qu6c tS vs trlnh bay bao cao tai chinh va thuySt minh thong tin a6i v&i cac

cong Ct,I tai chfnh. Vi~c ap dt,Ing Th6ng tu 210 yeu d.u trlnh bay cac thong tin ding nlm anh lmang cua vi~c trinh bay nay a6i v&i ml)t s6 cac cong C\I tai chinh nh~t dinh trong bao cao tai chinh cua doanh nghi~p. Thong tu nay c6 hi~u li,rc cho nam tai chfnh kSt thUc vao ho~c sau ngay 31/12/2011. Cong ty da ap d\mg Thong tu 210 va trlnh bay

cac thuySt minh b6 sung vS vi~c ap dt,Ing nay trong bao cao tai chfnh giGa nien di) cho ky ho:;tt dl)ng kSt thuc ngay 30/6/2014 t:;ti thuySt minh s6 V.24.

2. Tuyen b6 v~ vi~c tuan thii Chu~n ID\fC k~ toan va Ch~ dQ k~ toan

Bao cao tai chfnh cua Cong ty du9·c l?p va trlnh bay phu h9-p v&i cac Chu&n m\rc kS toan Vi~t Nam va ChS di) kS

toan Vi~t Nam hi~n hanh.

3. Hinh thuc k~ toan ap dt.mg

Cong ty ap dt,Ing hinh thfrc ghi s6 tren may vi tfnh, Slf dt,Ing ph~n mSm kS toan Effect.

IV. Cac chinh sach k~ toan ap d9ng 1. Nguyen tic ghi nh~n cac khoan ti~n va cac khoan tuO'ng duO'ng ti~n

TiSn la chi tieu t6ng hqp phan anh toan bl) s6 tiSn hi~n c6 cua doanh nghi~p t:;ii thcYi diSm bao cao, gbm tiSn m~t t:;ti quy cua doanh nghi~p va tiSn gui ngan hang khong ky h:;tn duqc ghi nh?n va l~p bao cao theo dbng Vi~t Nam

(VND), phu hqp v&i quy d!nh t:;ii Lu?t kS toan s603/2003/QHl1 ngay 17/06/2003.

Cac khoan tiSn c6 g6c ngo:;ii t~ duqc quy d6i theo ty gia h6i doai giao dich thvc tS. T:;ti thoi diSm kSt th(1c nien di)

kS toan s6 du cac khoan tiSn c6 g6c ngo:;ii t~ du9·c danh gia !:;ii theo ty gia mua vao cua ngan hang thuung m:;ti

cong b6 t:;ii thcYi di Sm khoa s6 l?p Bao cao tai chfnh theo thong tu 179/2012/TT-BTC ngay 24/10/2012.

2. Nguyen tic ghi nh~n hang tbn kho

- Nguyen tdc ghi nhq.n hang tJn kho: Hang tbn kho du·qc tinh theo gia g6c. Gia g6c hang tbn kho bao gbm: Chi

phf mua, chi phf chS biSn va cac chi phf lien qllan trvc tiSp khac phat sinh dS c6 OU'Q'C hang tbn kho a dia diSm va

tr:;ing thai hi~n t:;ii.

- Phzumg pluip tinh gici trj hang t8n kho cu8i ky: Phuong phap binh quan gia quySn thang.

- Plurong pluip hflch toan hang tJn kho : Phuong phap ke khai tlmcmg xuyen

- Phu·o·ng phdp tq.p df!' phbng giam gia hdng tJn kho:

T:;ii thcYi diSm 31112/2014, Cong ty khong trich l?p dt,I· phong giam gia hang tbn kho.

3. Nguyen tic ghi nh~n va kh~u hao TSCD 3.1 Nguyen tic ghi nh~n phuO'ng phap khftu hao TSCD hfru hinh

7

CONG TY CP T~P DOAN NHVA DONG A Khu Cong nghi~p Ngoc H6i - Thanh Tri - Ha N()i Tel: (84-4) 3.689.1888 Fax: (84-4) 3.686.1616

BAO cAo TAI CHiNH cha kY hoqt d<)ng ti/- 0110112014

adn 3111212014 Mfiu s6 B 09a - DN

BAN THUYET MINH BAO cAo TAI CHiNH Ky ho~t dQng tir 01/01/2014 d~n 31/12/2014

Tai san c6 dinh hu·u hlnh dugc ghi nh?n theo nguyen gia, dugc phan anh tren Bang can ct6i kS toan theo cac chl tieu nguyen gia, hao mon luy kS va gia tri con l:;ti.

Vi~c ghi nh?n Tai san c6 djnh hetu hlnh va Khiu hao tai san c6 djnh ttwc hi~n theo Chufin m~rc kS toan Vi~t Nam s6 03 - Tai san c6 dinh hetu hinh, QuySt dinh s6 15/2006/QD-BTC ngay 20/03/2006 ci:ia B() Tai chfnh va Thong tu s6 45/2013/TT - BTC ngay 25/4/2013 vS vi~c Hmrng d~n chS d() quan ly, si:r d~mg va trfch khiu hao tai san c6 dinh.

Nguyen gia tai san c6 djnh huu hlnh mua sim bao g6m gia mua (tri:r cac khoan chiSt khiu thuung m:;ti ho?c giam gia), cac khoan thuS va cac chi phi lien quan tn,rc tiSp dSn vi~c dua tai san vao tr:;tng thai s~n sang Slr d~mg.

Nguyen gia tai san c6 dinh hu·u hinh tv xay di,rng hoi[lc t~r chS bao g6m gia thanh th~.rc tS cua tai san c6 dinh hfru hlnh tv xay d~rng ho?c ti.r chS va chi phi lip ct?t ch:;ty thi'.r.

Cac chi phi phat sinh sau ghi nh?n ban d~u TSCD huu hlnh dugc ghi tang nguyen gia cua tai san khi cac chi phf nay chic chin lam tang lgi fch kinh tS trong tuang lai. Cac chi phf phat sinh khong thoa man dugc diSu ki~n tren dugc Cong ty ghi nh?n vao chi phf san xuit kinh doanh trong ky.

Cong ty ap dvng plmang phap khiu hao duo·ng thing d6i v6i tai san c6 dinh hCil1 hlnh. KS toan TSCD huu hlnh du·gc phan lo:;ti theo nh6m tai san c6 cung tfnh chit va mvc dfch si:r d~mg trong ho:;tt d()ng san xuit kinh doanh CL!a Cong ty g6m:

Lo~i tai san c6 djnh

Phuong ti~n v?n tai, thiSt bi truySn d~n ThiSt bj dvng q1 quan ly

3.2 Nguyen t~c ghi nh~n phuo·ng phap khfiu hao TSCD vo hinh

Theri gian khfiu hao <nam >

6 - 10 3-6

Tai san c6 djnh vo hinh cua Cong ty la ph~n mSm kS toan va h~ th6ng quan ly ISO 900 I

Vi~c ghi nh?n Tai san c6 djnh vo hlnh va Khiu hao tai san c6 djnh th~rc hi~n theo Chufm m~rc kS toan Yi~t Nam s6 04 - Tai san c6 dinh vo hinh, QuySt djnh s6 15/2006/QD-BTC ngay 20/03/2006 va Thong tu· s6 45/2013/TT­BTC ngay 25/4/2013 cua B() Tai chfnh vS vi~c ·Hu6ng d~n chS d() quan ly, si'.r dvng va trfch khiu hao tai san c6 dinh.

Tai san c6 djnh VO hinh duvc ghi nh?n theo nguyen gia, OUQ'C phan anh tren Bang can ct6i kS toan theo cac chi tieu nguyen gia, hao mon luy kS va gia tri con l:;ti.

Cong ty ap dvng phuang phap khiu hao duong thing ct6i v6i tai san c6 dinh VO hinh. KS toan TSCD VO hinh OlfQ'C phan lo:;ti theo nh6m tai san c6 cung tinh'chit va m~IC dfch Slr dvng trong ho:;tt d()ng san xuit kinh doanh CL!a Cong ty g6m:

Lo~i tai san c6 djnh

Ph~n mSm may vi tfnh H~ th6ng quan ly ISO 9001

Thcri gian khfiu hao <nam >

4 4

4. Nguyen t~c ghi nh~n va phuO'ng phap kh§u hao b§t dQng san dfiu tu

8

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BAO cAo TAI CHiNH

cha kj; hor;zt a(mg ti'r 0110112014 ain 3111212014

Mfiu sB B 09a - DN

BAN THUYET MINH BAO cAo TAI CHiNH Ky ho~t d()ng tir 0110112014 d~n 31112/2014

B:it d('>ng san dfru tu cua Cong ty la quySn sir dt,mg d:it lo d:it c6 di~n tich 960m2 t<;ii Khu cong nghi~p Ng9c Hbi v6i nguyen gia la 3.421.783.900 VND do Cong ty nilm giu nh~m m1,1c dfch thu l9i ti:r vi~c cho thue ho?c cho· tang gia, du9c ghi nh?n theo nguyen gia, du9c phan anh tren Bang can d6i kS toan theo cac chi tieu nguyen gia, hao mon l~y kS va gia tri con l<;ii. Nguyen gia b:it d('>ng san dfru tu du9c mua bao gbm gia mua va cac chi phi lien quan trt,rc tiep.

5. Nguyen t~c ghi nh~n cac khoan o§u tll' tai chinh

Cac khoan dfru tu tai chinh dai h<;in ci'.ia Cong ty la cac khoan dfru tu· vao Cong ty con c6 tho·i h<;in thu hbi tren m9t nam Va cac khoan dfru tu dai h<;in khac du9c ghi nh?n bAt dfru tlr ngay g6p vfin dfru !Lr.

6. Nguyen t~c ghi nh~n va v8n hoa cac khoan chi phi di vay

Cac khoan vay ngiln Iwn (dai Iwn) cua Cong ty du9c ghi nh?n theo h9p dbng, khS u6c vay, phiSu thu, phiSu chi va chfrng tU- ngan hang.

Chi phi di vay du·9c ghi nh?n vao chi phi ho<;it d('>ng tai chinh. Rieng chi phi di vay lien quan t1vc tiSp dSn vi~c dfru tu xay dt,rng ho?c san xu:it tai san de» dang duvc tinh vao gia tr[ ci'.m tai san d6 (du9c v6n hoa) khi c6 di'.1 diSu ki~n quy djnh trong Chu'1n m1,1·c kS toan Vi~t Nam s6 16 - Chi phi di vay.

7. Nguyen t~c ghi nh~n chi phi phai tra

Chi phi phai tra cua Cong ty bao gbm khoan trich tm6c chi phi phai tra tiSn thue nha, tiSn di~n, ... tlwc tS chlfa chi nhung du9c u6c tfnh dS ghi nh?n vao chi phi trong ky, dt,ra tren h9p dbng va kS ho<;ich chi tra.

8. Nguyen t~c ghi nh~n vBn ch ii so· hii:u

V6n dfru tu cua chu so· huu cua Cong ty duvc ghi nl1?n theo s6 v6n th1,1·c g6p ci'.ta chu s& huu.

Th?ng du v6n c6 phfrn du9c ghi nh?n theo s6 chenh !~ch 16n han giu·a gia tlwc tS phat hanh va m~nh gia c6 phiSu khi phat hanh c6 phiSu.

L9i nhu?n sau thuS chua phan ph6i la s6 l9i nhu?n tU- ho<;it d('>ng cua doanh nghi~p sau khi trt:r chi phi -thuS TNDN cua nam nay va cac khoan diSu chinh do ap d1,1°ng hbi t6 thay d6i chinh sach kS toan va diSu chinh hbi t6 sai sot tr9ng ysu cua cac nam tm6c.

9. Nguyen t~c va phmmg phap ghi nh~n doanh thu

Doanh thu cua Cong ty bao gbm doanh thu ban hang h6a, doanh thu Iilp d?t h~ th6ng cira va doanh thu tl.r tiSn lai tien giri.

Doanh thu ban hang hoa du9c xac dinh theo gia tri h9p Iy ci'.1a cac khoan tiSn da thu ho?c se thu du9c theo nguyen tile dbn tich, ghi nl1?n khi chuySn giao hang hoa cho khach hang, phat hanh hoa dan va dtr9c khach hang ch:ip nh?n thanh toan, phu h9p v6i 5 diSu ki~n ghi nh?n doanh thu quy djnh t<;ii Chu'1n mt,rc kS toan Vi~t Nam s6 14 - II Doanh thu va thu nh?p khac11

•

Doanh thu Iilp d?t du9c xac djnh theo gia tri kh6i lu·9ng tlwc hi~n, dtr9·c khach hang xac nh?n b~ng nghi~m thu, quySt toan, da phat hanh h6a dan GTGT, phu h9p v6i quy djnh t?i Chu'1n m1,1·c k@ toan Vi~t Nam s6 15 - 11 H9p dbng xay d1,1·ng 11

•

Doanh thu tU- tiSn lai tiSn gu·i, du9c ghi nh?n tren ca sa thoi gian va lai su:it tlwc t@ tU-ng ky, pht:1 hQ'P v6'i 2 diSu ki~n ghi nh?n doanl1 thu phat sinh ttr tiSn lai, tiSn ban quySn, c6 tll'c va l9·i nhu?n dtr9c chia quy djnh t<;ii Chufin m1,1·c Vi~t Nam s6 14 - II Doanh thu va thu nh?p khac 11

•

9

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BAO cAo TAI CHiNH

cha kY hor;zt ct(mg ti'r 0110112014 di n 3111212014

BAN THUYET MINH BAO cAo TAI CHiNH Ky ho:_tt dQng tir 01/01/2014 d~n 31/12/2014

Cac khoan nh?n trnoc cua khach hang khong dm;rc ghi nh?n la doanh thu trong ky.

Mfiu s6 B 09a - DN

10. Nguyen t~c va phu·o·ng phap ghi nh~n chi phi thu~ thu nh~p doanh nghi~p hi~n hanh, chi phi thu~ tlrn nh~p doanh nghi~p hoan l:_ti

Chi phi thuS thu nh?p doanh nghiep hi~n hanh dtrgc xac dinh tren co sa thu nh?p chiu thuS va thuS sucit thuS TNDN trong nam hien hanh.

Chi phi thus thu nh?p doanh nghiep hoan l?i dugc xac dinh tren co sa s6 chenh 1ech t?m thoi dugc khclu trll', s6 chenh Jech t?m thoi chiu thuS va thuS suclt thuS TNDN. Kh6ng bt:1 trt:r chi phf thuS TNDN hien hanh voi chi phf thuS TNDN hoan l?i.

11. Cac nguyen t~c va phuo·ng pbap k~ toan khac

11.1 Nguyen t~c ghi nh~n cac khoan phai thu, phai tra

Nguyen t~c xac dinh khoan phai thu khach hang dt,ra theo Hgp abng va ghi nh?n theo Hoa don ban hang xuclt cho khach hang.

Khoan tra tfll'OC cho ngtr(Yi ban dtrQ'C h?ch toan can Clr vao phiSu chi, ch(rng ti:r ngan hang va Hgp abng kinh tS.

Nguyen t~c xac dinh khoan phai tra ngtroi ban d\rn theo Hgp dbng, phiSu nh?p kho va ghi nh?n theo Hoa don mua hang cua ben mua.

Khoan ngu(yi mua tra trnoc dtrgc ghi nh?n can c(r vao hgp abng, phiSu thu, chfrng tll' ngan hang.

D~r phong phai thu kh6 doi dtrgc Cong ty trfch l?p dfJi voi cac khoan cong nq phai thu da qua h?n thanh toan theo quy dinh t?i thong tu 228/2009/TT-BTC .ngay 07/12/2009 cua B('> Tai chfnh hu·ong dfrn trfch l?p va Slr d1,mg cac khoan dt,r phong.

11.2 Nguyen t~c ghi nh~n chi phi xay di.mg CO' ban do· dang

Cac tai san dang trong qua trinh xay dt,rng la cac d~r an xay dt,rng nha may t?i Khu Cong nghiep Ng9c Hbi - D~r an Cong ty TNHH Sma1twindow Viet Nam, chi phf nh?p may profile va day truy€n nhom dtrgc ghi nh?n theo gia g6c, khi chi phf th1,rc tS phat sinh c6 d~y du hoa don, cht'.rng tll' hgp phap.

11.3 Nguyen t~c ghi nh~n cac khoan vay ng~n h:_tn, dai h:_tn

Cac khoan vay ng~n h?n, dai h?n duqc ghi nh?n tren co sa cac phiSu thu, ch(rng tll' ngan hang, cac khS tr6c vay va cite hgp dbng vay. Cac khoan vay c6 tho·i h?n tll' l nam tai chinh tra xu6ng duqc Cong ty ghi nh?n la vay ng~n h?n. Cac khoan vay c6 thoi twn tren 1 nam tai chfnh du·gc Cong ty ghi nh?n la vay dai h?n.

11.4 Nguyen t~c ghi nh~n Doanh thu chua thvc ~i~n

Doanh thu chtra th1,rc hien dU'Q'C ghi nh?n tren CO' sa hgp d6ng kinh tS, kh6i lu·gng hang h6a, dich Vl.J Cong ty da cung cclp va s6 ti€n duqc khitch hang thanh toan trnoc.

11.5 Cac nghia VI). v~ thu~ Thui Gia trj gia ttmg (GTGT)

Cong ty ap d1,1ng viec ke khai, tfnh thuS GTGT theo huong dfrn Ctla lu?t thus hien hanh voi m(rc thuS sucit thuS GTGT l 0% a6i voi hang h6a thanh phclm thep cac lo?i va 0% d6i voi cac m~t hang xuclt khclu.

Tliui thu nh~p doanh nghi?p

Cong ty ap d1,1ng mfrc thuS sucit thus thu nh?p doanh nghiep la 25% tren lqi nhu?n chiu thus.

10

01 Qi p

D

CONG TY CP T~P f>OAN NHVA f>ONG A Khu Cong nghi~p Ng9c H6i - Thanh Tri - Ha N(li Tel: (84-4) 3.689.1888 Fax: (84-4) 3.686.1616

BAo cAo T .A1 cHiNH cha kY hoc;it a(5ng ti'c 0110112014

ain 3111212014

BAN THUYET MINH BAO cAo TAI CHiNH Ky ho~t di)ng tfr 0110112014 d~n 31112/2014

Mfiu s& B 09a - DN

Vi~c xac djnh thuS Thu nh?p doanh nghi~p ci'.1a Cong ty can ct'r vao cac quy djnh hi~n hanh vS thuS. Tuy nhien, nhfrng quy djnh nay thay d6i theo tung thoi ky va vi~c xac djnh sau ci:mg vS thuS Thu nh?p doanh nghi~p ti'.1y thu(lc vao kSt qua ki€m tra cua ca quan thus co th&m quySn.

Timi kluic

Cac lo?i thuS, phi khac doanh nghi~p th1,rc hi~n ke khai va n(lp cho ca quan thuS dja phuang theo dung quy djnh hi~n hanh cua Nha nu6c.

11.6 Nguyen t~c ghi nh~n gia v&n hang ban

v.

1.

Gia v6n hang ban duqc ghi nh?n va t?p hqp theo gia tr! va s6 luqng thanh ph&m, hang hoa, v?t tu xu~t ban cho khach hang, phu hqp v6i doanh thu ghi nh~n trong ky.

Gia v6n ho?t d(lng Iitp d~t duqc ghi nh~n theo chi phi th1,rc tS phat sinh d€ hoan thanh djch v1,1, phi'.1 hqp v6i doanh thu ghi nh?n trong ky.

Thong tin b6 sung cho cac khoan mt.tc trinh bay trong Bang can d6i k~ toan

Ti~n 31112/2014 0110112014 VND VND

Ti~n m~t 9,723,829 3,555,662

Ti~n gifi ngan hang 304,575,146 11,198,916,128

TiSn VND 9,723,829 11,183,955,637

Ngan hang TMCP A Chdu 77,997,227 77,997,227

Ngan hang TMCP Quan fJ(5i 23,283,626 4,827,477,328

Ngan hang TMCP Tien Phong 109, 349,868 108,565,644

Ngan hang TMCP Phat tridn Nha t16ng bling Song Cuu Long 13,736,295 13,736,295

Ngan hang TMCP Ngoc;ii thuong Vi?t Nam - CN Haan Kiim 39,211, 732 5,416,257,636

Ngan hang TMCP Phuong Nam 2,002,586

Ngan hang TMCP Ngoc;ii thuong Vi?t Nam - H(5i sa 5,713,598 5,818,004

Ngan hang Vi?t Nam Thinh Vu(111g 6,139,115

Ngan hang TNHH MTV Shinhan Vi?t Nam 9,026,377 706,466,319

Nga'} hang TMCP Cong thuong Vi?t Nam - CN Tay Ha N(5i 1,418,686 835,266

Ngan hang TMCP Cong thuong Vi?t Nam - CN D6ng fJa 1, 735,545 26,801,918

TiSn ngo?i t~ 14,960,491 14,960,491

Ngan hang TMCP A Chdu - USD 119,313 119,313 Ngan hang TMCP Quan fJ(ji - USD 274,883 274,883

Ngan hang TMCP Quan fJ(5i - EUR 133,869 133,869

Ngan hang TMCP Ngoc;ii thuong Vi?t Nam- USD 8,182,426 8,182,426

Ngan hang TMCP Ngoc;ii thu·ong Vi?t Nam - CN Haan Kiim - 6,250,000 6,250,000

USD

TBng ci)ng 314,298,975 11,202,471, 790

11

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CONG TY CP T ~P DOAN NHTj A DONG A Khu Cong nghi~p Ng9c H6i - Thanh Tri - Ha N(>i

Tel: (84-4) 3.689.1888 Fax: (84-4) 3.686.1616

BAO cAo TAI cHiNH

cho kj; ho9t c19ng ti'r 011011201 4 cti n 3111212014

Mfiu s6 B 09a - DN

BAN THUYET MINH BAO cAo TAI CHiNH Ky ho~t d<)ng tir 01/01/2014 d~n 31/12/2014

2. Cac khoan phai thu ngftn h~n khac 31/12/2014 01/01/2014

VND VND

Cong ty TNHH MTV Nh1,ra Dong A 24,534, 723 ,656 32,204,723 ,656

Cong ty TNHH Nht,ra Dong A 61 ,361 ,522,870 7,604,492,896

Cong ty TNHH Smart Window Vi~t Nam 134,893 ,328,307 71 ,384,746, 196

Thu@ GTGT cua tai san Thue tai chinh 491 ,869,718 677,044,321

Cac khoan phai thu khac 1,600,441 ,839 1,606,664,209

T6ng d)ng 222,881,886,390 113,477,671,278

3. Hang tl>n kho 31/12/2014 01/01/2014

VND VND

Chi phi san xu~t kinh doanh d6 dang 3,340,088,366 102, 107,816

Hang hoa 24,281 ,587,234 45,81 7,366,914

C<)ng gia g6c hang tl>n kho 27,621,675,600 45,919,474,730

12

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~G Pl JA N

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CONG TY CP T~P DOAN NHVA DONG A Khu Cong nghi~p NgQc H6i - Thanh Tri - Ha NC)i Tel: (84-4) 3.689.1888 Fax: (84-4) 3.686.1616

4. Tang, ghim tai san cB djnh hii'u hinh

NGUYEN GIA

SB du· t~i 01/01/2014

Tang trong ky M ua trong ky

Giam trong ky Thanh ly, nhu·9·ng ban

s6 dU' t~i 3111212014

GIA TRJ HAO MON LUY KE

~6 du· t~i 01/01/2014

Tang trong ky Kh~u hao trong ky Tang khac

Giam trong ky Thanh ly, nlmgng ban

May m6c, thi~t bi .

65,000,000

65,000,000

65,000,000

3,250,000 3,250,000

BAO CAO TA.I CHINH

cho kj; hogt tl9ng tu: 0110112014 adn 3111212014

Phll'o'ng ti~n Thi~t bj,

v~n tai d1,mg cy quan ly _____ T_B_ng'"'"'

13,321,677,729

1,231,449,510 1,231,449,510

12,090,228,219

5,753,331,500

1,397,761,738 1,397,761,738

1,140,075,493

65,378,000 65,378,000

1,205,453,493

637,131,048

248,167 ,164 248, 167,164

14,461,753,222

130,378,000

130,378,000

1,231,449,510

1,231,449,510

13,360,681,712

6,390,462,548

1,649,178,902 1,649, 178,902

1,167,311,600 1,167,311,600

1,167,311,600 1,167,311,600

s6 dU' t~i 3111212014 =====3=,2=5=0=,0=0=0====5=,9=8=3=,7=8=1,=63=8=====8=8=5=,2=9=8,=2==12 ====6=,8=7=2,=32=9=,8=5=0

GlA TR! CON L~I T~1i 01/01/2014 7 ,568,346,229 502,944,445 8,071,290,674

T~1i 30/09/2014 61,750,000 6,106,446,581 320,155,281 6,488,351,862

Nguyen gia tai san c6 djnh hi'i'u hinh cu6i nam da kh~u hao h~t nlmng vftn con si'.r d~mg: 2,226,364, 708

13

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CONG TY CP T~P DOAN NHT/A DONG A Khu Cong nghi~p Ng9c Hbi - Thanh Tri - Ha N(>i

Tel: (84-4) 3.689.1888 Fax: (84-4) 3.686.1616

BAO CAO TAI CHINH

cha kY ho9t d(;ng ti'r 0110112014 din 3111212014

BAN THUYET MINH BAO cAo TAI CHINH Ky ho:.tt di)ng tir 01/01/2014 d~n 31/12/2014

5. Tang, giam Tai san c6 djnh vo hinh

Chi tieu Phfio m~m k~ toan

Nguyen gia

s6 dU' ngay 01/01/2014

Giam khac

s6 dU' ngay 31/12/2014

Gia trj hao mon luy k~ s6 du· ngay 01/01/2014

Giam khac

s6 dU' ngay 31/12/2014

Gia trj con l:.ti

T:.ti ngay 0110112014

s6 dU' ngay 31/12/2014

6. Chi phi xay dt,rng CO' ban d6' dang

7.

Mua s~m TSCD

Xay dt,rng cO' ban d6' dang

D~r an Cong ty TNHH Smartwindow Vi~t Nam - Kim cong nghi~p Ng9c Hbi - Lo dftt 480m2 theo QD s6 411 O/QD-STC-

19/09

D1,1· an Khu cong nghi~p Ha Nam

T6ng ci)ng

Tang, giilm bftt di)ng san diiu tU'

01/01/2014

Nguyen gia QuySn stl' d~mg dftt

Gia ttj hao mon luy k~ Quysn su· d1,1ng dftt

Gia trj con l:.ti QuySn stl' d1,1ng dftt

3,421, 783,900 3,421,783,900

205,307,044

205,307,044

3,216,476,856 3,216,476,8~6

Tang trong ky 1, 792,522,400 1, 792,522,400

88,352,604

88,352,604

8. Cac kltoan ttau tu· tai cltinlt dai l:l{l-n

Dh tu· vao cong ty con 31/12/2014

387 ,972,800

387,972,800

387,972,800

387 ,972,800

31/12/2014

VND

19,404,427,895

18,013,073,635 22,727,273

17 ,990,346,362

37,417,501,530

Giam trong ky

Mfiu s6 B 09a - DN

Don vi tinh: VND

T6ng c(>ng

387,972,800

387,972,800

387,972,800

387,972,800

01/01/2014

VND

1,677 ,860,140

14,834,495,058

1,792,522,400

13,041,972,658

16,512,355,198 =============== Don vi tinh: VND

30/06/2014

5,214,306,300 5,214,306,300

293,659,648

293,659,648

4,920,646,652 4,920,646,652

01/01/2014

Tyl~%

Gia tri (VND) Tyl~%

Gia tri (VND)

Cong ty TNHH Niwa Dong A Cong ty TNHH Smartwindow Vi~t Nam

Cong ty TNHH M(>t thanh vien Nhi,ra Dong A

T6ng ci)ng

14

58,000,000,000

20,000,000,000

20,000,000,000

98,000,000,000

58,000,000,000

- 20,000,000,000

20,000,000,000

98,000,000,000

~

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CONG TY CP T ~p DOAN NHlf A DONG A Khu Cong nghi~p Ngoc H6i - Thanh Tri - Ha N()i

Tel: (84-4) 3.689.1888 Fax: (84-4) 3.686.1616

BAo cAo TAI cHiNH cho kY ho9t a(Jng ti'r 0110112014

ain 3111212014

9.

10.

BA.N THUYET MINH BAO cAo TA.I CHiNH Ky ho~t dQng tir 0110112014 d~n 31112/2014

Chi phi tra trno·c dai h~n 3111212014

VND

Chi phi cong Cl,l d1,1ng Cl,l ch(J phan b6 1, 190,095,497

TBng CQng 1,190,095,497

Vay va UQ' ng~n h~n 31112/2014

VND

Vay ng~n h~n 185,597,854,967

Ngan hang TMCP Quan d()i - VND (1) 50,231,373,040

Ngan hang TNHH MTV Shinhan Vi~t Nam - VND (2) 9,897 ,950,843

Ngan hang TMCP Ngo9i thuong Vi~t Nam- VND (3) 115,960,479,416

Ngan hang Vi~t Nam Thjnh Vuqng (4) 9,508,051,668

TBng CQng 185,597,854,967

(!) Khoan vay Ngan hang TMCP Quan d()i theo hqp dbng:

Mfiu s6 B 09a - DN

0110112014

VND

1,165,909,278

1,165,909,278

0110112014

VND

97,542,542,481

24,284,278, 119

9 ,977,83 8,666

63,280,425,696

97,542,542,481

- Hqp dbng tin di,mg lwn muc s6 159.13.004.369260.TD.DN ngay 14/5/2013, h9n mt'.rc 25.000.000.000 d6ng,

mµc dich b6 sung v6n lu·u d()ng phµc Yl,I san xuat kinh doanh, lai suat theo tLrng khS u6c nh?n nq, tai san thS chap

la quy€n Slr dµng ctat va may m6c thiSt bi v6i t6ng gia trj tai san thS chap la 303.749.000.000 ct6ng.

(2) Vay Ngan hang Shinhanbank theo H9·p ct6ng tin di,mg s6 SHBVN/TDH/2013/069 ngay 26/6/2013, lwn mt'.rc

tin dµng la 10.000.000.000 ct6ng, mµc dfch vay dung d~ tai trq v6n luu d()ng, m6' va thanh toan L/C tra ngay va

tra cMm, lai suat la lai suat w ban ti€n Vi~t Nam ct6ng do ngan hang Nha mr6c quy djnh + 2% m()t nam, tai san dam bao la hang t6n kho t9i kho cua Cong ty TNHH Nh1,1·a Dong A, dja chi t9i Khu Cong nghi~p Chau Son, thanh

ph6 Phu Ly, tinh Ha Nam.

(3) Hqp ct6ng tin dµng s6 HKI-HDTD/13113 ngay 05/8/2013 giU-a Cong ty v6i Ngan hang TMCP Ngo9i tlmong

Vi~t Nam - Chi nhanh Hoan KiSm. H9n mt'.rc tin dµng la 60.000.000.000 ct6ng. Lai suat 9,5%/ nam, thcJi lwn vay

t6i da 12 thang, mµc dfch theo tU-ng l&n dp tin dµng, tai san dam bao la h~ th6ng may m6c thiSt bi l~p d~t t9i

Cong ty TNHH MTV Niwa Dong A dja chi Tan T90, KCN Tan T90, phucmg Tan T90 A, qu?n Tan Blnh, tp H6

Chi Minh; quy€n su· dµng ctat va tai san g~n li€n v6i ctat thu()c thu·a oat s6 167, ta ban ab s6 50 t9i dia chi lo 36

ctu·ang Tan T90, KCN Tan T90, phuang Tan T90 A, qu?n Tan Blnh, tp Hf> Chi Minh; va 02 day truy€n san xuat

thanh Profile cua Cong ty C6 ph&n T?p doan Nhµ·a Dong A duqc l~p d~t t9i Cong ty TNHH Nhi,ra Dong A t?i dja

chi Khu Cong nghi~p Chau Son, Phu Ly, Ha Nam theo Hqp ct6ng thS chap s6 HKI-HDTC/13114 ngay 02/08/2013.

(4) Vay Ngan hang Vi~t Nam Thinh Vu·qng theo Hqp dbng dp h9n mt'.rc tin di,mg s6 11032014/CMB/VPB­

TDNDA/01 ngay 11/3/2014, gia tri h9n mt'.rc tin di,mg la 70.000.000.000 ct6ng, lai su§t cho vay theo tLrng i&n nh?n

nq, th(Ji h9n cua h9n mt'.rc tin dµng la 12 thang, mµc dich d~ b6 sung v6n lu·u d()ng, tai san dam bao la hang t6n

kho luan chuy~n va cac tai san dam bao khac.

11. Thu~ va cac khoiin phai UQP nha DU'O'C

0110112014 s6 phai n9p

Thus GTGT ct&u ra 41,305,923 17,222, 163,689

ThuS thu nh?p doanh nghi~p (176,745,341)

15

s6 aa n9p

17,246,944,492

Don vj tinh: VND

31112/2014

16,525, 120

(176,745,341)

(

~

H J

A

CONG TY CP T~P DOAN NHl/A DONG A Khu Cong nghi~p Ng9c H6i - Thanh Trl - Ha N9i

Tel: (84-4) 3.689.1888 Fax: (84-4) 3.686.1616

BAo cAo TAI cHiNH cha kY ho9i a(;ng tit- 0110112014

adn 3111212014

Mfiu s6 B 09a - DN

BAN THUYET MINH BAO cAo TAI CHiNH Ky ho~t dQng tir 0110112014 d~n 31112/2014

ThuS thu nh?p ca nhan

Cac lo?i thuS khac

577,793 ,615

60,164,384

C9ng thu~ va cac khoiin phiii thu Nha nu&c

C{>ng thu~ va cac khoiin phiii n{>p Nha DU'O'C

176,745,341

12. Chi phi phiii trii

Chi phi phai tra thue van phong

Chi phi phai tra khac

T6ng c{>ng

679,263,922

13. Cac khoiin phiii trii, phiii n{>p ng~n h~n khac

Kinh phi cong doan

Bao hiSm xa h9i

Bao hiSm th.it nghi~p Phai tra v~ c6 ph~n hoa

Nh?n ky quy, ky CU'Q'C ng~n h?n

Du· c6 tai khoan 141

Cac khoan phai tra, phai n9p khac

Nguyln Ba Hung

Trim Thi Le Hai

Cong ty TNHH TMDV Hung Phcit

Cong ty TNHH MTV Nhi!a Dong A Cong ty TNHH Thucmg mc;ii va San xudt Tam Scm

Cong ty TNHH Nhi!a Dong A Phai phai phai n9p khcic

14. Vay va DQ' dai h~n

Vay dai h~n

Ngan hang TMCP Quan OQi - VND (1)

Ngan hang TMCP Quan d9i - USD (1)

N<;r dai h~n Cong ty CP cho thue tai chinh NH Ngo?i thuong (2)

Trai phi~u phat hanh

Cong ty Lien doanh Shide Vi~t Nam (3)

Japan South East Asia Growth Fund L.P. (4)

T6ng CQng

16

265,876,440

255,960,348

734,998,824

243 ,328,768

31112/2014

VND

108,671 ,231

72,795 ,964

21,246,974

0110112014

VND --------

1,468,676,042

1,468,67 6,042

22,261 ,623

11 ,735,000

26,890,816,279

11, 000, 000, 000

900, 000, 000

8,364,820, 750

864,682,647

3,286,250,000

3,130,445,087

(655,382,205)

26,924,812,902

31112/2014

VND

4,605,525,155

4,605,525 , 155

3,322, 733, 716

3,322,733,716

53,500,000,000

13,500,000,000

40,000,000,000

61,428,258,871

1,261,400,000

96,919,283

1,358,319,283

0110112014

VND

19,048,623

26, 114,257

11 ,735,000

15,755 ,483 ,632

6, 126, 320,750

758,440,534

4, 864,895, 750

864,682,647

1,911,250,000

1,229,893,951

15,812,381,512

0110112014

VND

15,721,508,494

7 ,346, 773 ,522

8,374,734,972

6,327,428, 798

6,327,428, 798

53,500,000,000

13,500,000,000

40,000,000,000

75,548,937,292

~ 8

" v :.-' ~

CONG TY CP T ~p DOAN NHlf A DONG A Khu Cong nghi~p Ngoc Hbi - Thanh Tri - Ha N()i

Tel: (84-4) 3.689.1888 Fax: (84-4) 3.686.1616

BAO cAo TAI CHiNH

cho kY ho9t tl(mg tir 0110112014 din 3111212014

15.

16.

BA.N THUYET MINH BAO cAo TAI CHiNH Ky hol:}t d{)ng tir 01/01/2014 d~n 31/12/2014

(1) La khoan vay theo cac hQ'p dbng tin d1,mg sau:

Mfiu s6 B 09a - DN

- HQ"p dbng tin d1,mg s6 271.12.004.369260. TD.ON ngay 05/10/2012, thcYi h?n vay 48 thang kS tlt' ngay giai ngan khoan vay dau tien, lai suftt theo tung khS uoc nh~n nQ', m1.1c dich vay dS thanh toan tiSn mua 02 day chuySn san

xuftt thanh Profile va 01 may tr()n va m1.1c dich khac nSu duvc ngan hang chftp nh~n tmoc thb'i diSm giai ngan khoan vay d6. Tai san dam bao la 02 day chuySn san xuftt thanh Profile theo hQ'p dbng s6 DAG-NW 12.02 ngay

21/9/2012, va 01 may tr()n theo HQ"p dbng s6. DA-NW 12.01 ngay 26/7/2012 theo hQ'p dbng thS chftp s6

272.12.004.369260.TC.DN

(2) HQ"p dbng Thue tai chinh giu·a Cong ty voi Cong ty TNHH MTV Cho tlrne tai chinh Ngan hang TMCP

Ngo?i thuong Vi~t Nam ngay 28/05/2010, tbng gia tri 157 .872 USO, thb'i lwn thue la 50 thang, lai suftt cho thue

b~ng lai suftt w ban do Cong ty TNHH MTV Cho tlrne tai chinh Ngan hang TMCP Ngoi;ti tlrnong Vi~t Nam cong b6 c()ng bien d() 0,25%/thang. Tai san tlrne tai chinh la Day chuySn san xuftt cfra hQ'p kim nhom vach d1,rng da

duQ'c Cong ty chuySn giao cho Cong ty con la Cong ty TNHH Smartwidow Vi~t Nam.

(3) Theo hQ'p dbng mua ban trai phiSu chuySn dbi ngay 20/12/2012, lai suftt thftp hon 3% lai suftt w ban cua Ngan hang Nha nu6·c Yi~t Nam quy djnh va t6i thiSu la 3%, thb'i gian chuySn dbi la 3 nam kS tLr ngay phat hanh trai

phiSu chuySn dbi.

( 4) Theo hQ'p dbng mua ban trai phiSu chuySn dbi ngay 18/12/2012, lai suftt thftp hon 3% lai suftt w ban ct'.ia Ngan hang Nha nuoc Vi~t Nam quy dinh va t6i thiSu la 3%, thcri gian chuySn dbi la 3 nam kS tlr ngay phat hanh trai

phi~u clrnySn dbi.

Doanh thu chua th\J'C hi~n 31/12/2014 01/01/2014

VND VND

Cong ty CP Xay d1.1·ng s6 1 Ha N()i 65,895,727 65,895,727

T6ng c{)ng 65,895,727 65,895,727

v&n ch ii sO' hfru a) Bang d6i chi~u bi~n d{)ng ciia v6n chii sO' hfru Bon vi tinh: YND

v&n dh tu ciia Th~ng du v6n LQ'i nhu~n sau thu~ clma phan Con a

ch ii so· hfru c6 phfin • b

Qh6i s6 du ngay 01/01/2013 137 ,500,000,000 4,050,000,000 (228, 750,857) 141,321,249,143

Tang v6n trong nam tmoc

Lai trong nam trnoc 17,291,773,817 17,291,773,817

Chia cb tuc (19,112,470,809) (19,112,470,809)

Giam khac (81,385,822) (81,385,822)

s6 du ngay 31/12/2013 137 ,500,000,000 4,050,000,000 (2,130,833,671) 139,419,166,329

Tang khac 70,500 23,246,000,834 23,246,071,334

Lai trong ky nay 2,582, 158,697 2,582,158,697

Chia cb t(rc ( 14,008, 708,500) (14,008,708,500)

Giam khac (328,002) (328,002)

s6 du ngay 31/12/2014 137,500,000,000 4,050,070,500 9,688,289,358 151,238,687 ,860

17

~ ., \

A

) ~ ~

CONG TY CP T~P DOAN NHl/A DONG A Khu Cong nghi~p Ng9c H6i - Thanh Tri - Ha N<)i

Tel: (84-4) 3.689.1888 Fax: (84-4) 3.686.1616

BAO cAo TAICHiNH cha kY ho9t a(Jng ti'c 0110112014

ain 3111212014

Mfiu s6 B 09a - DN

BAN THUYET MINH BAO cAo TAI CHiNH Ky ho~t dl]ng til' 01/01/2014 d~n 31/12/2014

b) Chi ti~t v6n d~u tu ciia chii sO' hfru 31/12/2014 VND

Cong ty TNHH Tlmang m?i Hung Phat 34,999,250,000

Nguyen Ba Hung 44,074,250,000

Cong ty TNHH TM va SX Tam San 13,750,000,000

Cac c6 dong khac 44,676,500,000

Tang ct]ng 137 ,500,000,000

c) Cac giao djch v~ v6n vo·i cac chii sO' hfru va phan ph6i ca tU:c, chia IQ'i nhu~n

V6n cth tu ciia chii sO' hfru - v 6n g6p d&u ky

- V 6n g6p tang trong ky

- v6n g6p giam trong ky

- v6n g6p cu6i ky

ca tU:c, IQ'i nhu~n da chia

d) ca phi~u

s6 luqng c6 phiSu dang ky phat hanh

s6 luvng c6 phiSu da ban ra cong chung

- c6 phdu ph6 thong

- c6 phdu u·u afi.i

s6 luqng c6 phiSu du·qc mua i?i

- c6 phdu ph6 th6ng

s6 luqng c6 phiSu dang luu Mnh

- c6 phdu ph6 thong

- CJ phiiu U'U afi.i

- M~nh gia c6 phiSu dang luu hanh: 10.000 d6ng/1 CP

Til' 01/01/2014 d~n 31/12/2014

VND

137 ,500,000,000 137,500,000,000

137,500,000,000

Tir 01/01/2014 d~n 31/12/2014

VND

13,750,000

13,750,000

13,750,000

21

21

13,749,979

13,749,979

01/01/2014 VND

34,999,250,000

44,074,250,000

13,750,000,000

44,676,500,000

137,500,000,000

Til' 01/01/2013 d~n 31/12/2013

VND

137,500,000,000 137 ,500,000,000

137,500,000,000

Tfr 01/01/2013 d~n 31/12/2013

VND

13,750,000

13,750,000

13,750,000

21

21

13,749,979

13,749,979

VI. Thong tin ba sung cho cac kho~n myc trinh bay trong Bao cao k~t qua ho~1t dt}ng kinh doanh gifra nien di]

17. Tang doanh thu ban hang va cung dp djch vy

Doanh thu ban hang h6a

Doanh thu ho?t d<)ng l~p d~t Doanh thu khac

Tang ct]ng

18

Til' 01/01/2014 d~n 31/12/2014

VND

185, 161,610,549

235,401,969

45,454,545

185,442,467 ,063

Til' 01/01/2013 d~n 31/12/2013

VND

72,303,245, 121

23, 108,849,527

6,541, 154, 789

101,953,249,437

~ ' ~ ) ~ ..

:~

•

CONG TY CP T~P DOAN NHVA DONG A Khu Cong nghi~p Ng9c Hbi - Thanh Trl - Ha N9i

Tel: (84-4) 3.689.1888 Fax: (84-4) 3.686.1616

BAO cAo TAI CHiNH cha kY hor;zt d9ng ti'r 0110112014

di n 3111212014

18.

19.

20.

21.

22

BAN THUYET MINH BAO cAo TAI CHINH Ky ho~t d(}ng tfr 01/01/2014 d~n 31/12/2014

Gia v6n hang ban Tfr 01/01/2014 d~n 31/12/2014

VND

Gia v6n cua hang h6a 182,356,855 ,846

Gia v6n hoc:it d9ng l~p d~t 235 ,401 ,969

Gia v6n khac 45 ,454,545

TBng c(lng 182,637,712,360

Doanh thu ho~t d(lng tai chinh Tir 01/01/2014 d~n 31/12/2014

VND

Lai tiSn gU-i ngan hang 4,213 ,955

c6 tfrc !qi nhu?n duqc chia 23 ,246,000,834

Lai chenh !~ch ty gia hfli doai clma thvc hi~n . 141,890,889

TBng c(lng 23,392,105,678

Chi phi tai chinh Tir 01/01/2014 d~n 31/12/2014

VND

Lai tiSn vay 1,600,692,495

L6 chenh !~ch ty gia hfli doai chua thvc hi~n

L6 chenh !~ch ty gia hfli doai da th1,rc hi~n 3,960,401

TBng c(lng 1,604,652,896

Chi phi thu~ thu nh~p doanh nghi~p hi~n hanh Tir 01/01/2014 d~n 31/12/2014

VND

Doanh thu chiu thuS thu nMp doanh nghi~p 185,561,710,258

Thu nh?p du·9·c mi6n thus thu nh?p doanh nghr~p 23,246,000,834

Chi phi tfnh thus thu nMp doanh nghi~p 204,233 ,535,538

Lqi nlrn?n chiu thus thu nh?p doanh nghi~p (41,917,826,114)

Thus sufrt thus thu nh?p doanh nghi~p hi~n hanh 22%

ThuS thu nh?p doanh nghi~p hi~n hanh

Thong tin so sanh

Mfiu sB B 09a - DN

Tir 01/01/2013 d~n 31/12/2013

VND

69,574, 179,674

23 , 108,849,527

6,541 , 154, 789

99,224,183,990

Tir 01/01/2013 d~n 31/12/2013

VND

14,990,776

21 , 130,442,641

12,391,829

21,157,825,246

Tir 01/01/2013 d~n 31/12/2013

VND

555,290,392

249, 186,057

804,476,449

Tir 01/01/2013 d~n 31/12/2013

VND

230,249,523,524

21, 130,442,641

102,554,659,4 76

106,564,421,407

25%

La s6 I i~u duqc I fry tll' Bao cao tai chinh giil'a nien d9 cho ky ho?t d9ng ti:r O I 101 /2014 dSn 31/12/2014 va Bao cao tai chfnh nam 2013 cua Cong ty CP T?p doan nh1,ra Dong A da dtrqc soat xet va kiSm toan b6'i Cong ty TNHH

KiSm toan va Dinh gia Vi~t Nam.

19

~ .. (

r ~ ~

•

CONG TY CP T~P DOAN NHl/A DONG A Khu Cong nghi~p Ng9c H6i - Thanh Tri - Ha N()i Tel: (84-4) 3.689.1888 Fax: (84-4) 3.686.1616

BAo cAo TAI cHiNH cha kY ho9t a(mg ti'r 0110112014

ain 31/1212014

Mfiu s6 B 09a - DN

B.AN THUYET MINH BAO CAO TA.I CHINH Ky ho~t d{)ng tir 01/01/2014 d~n 31/12/2014

Ha n(Ji, ngay 20 thang 01 nam

CONG TY CP TAP DOAN N A DONG A NgtrO'i l~p bi~u TP Tai chinh - K~ toan . L-

Nguy~n Thi Thu Thiiy Trftn Xuan Thuy

20