DAG CONG TY CO PHAN TAP DOAN NHljA DONG A Tang 9, thap Tay, toa nha Hancorp Plaza, 72 Tran Dang Ninh, D!ch V9ng, 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 H<}P NHAT NAM 2014 cho ky ho~t d<)ng tir 01/01/2014 d~n 31/12/2014

.Ma: DAG

HA N<)I, THANG 01 NAM 2015

•

CONG TY CP T~P DOAN NHVA DONG A T~ng 9, thap Tay, t6a nha Bancorp Palaza, 72 Tr~n Dang Ninh, Dich V9ng, C~u Gi~y, Ha N(>i

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

MT)C LT)C

N<)IDUNG TRANG

BANG CAN DOI KE TOAN HOP NHAT 02 - 03

BAD cAo KET QUA HOAT DQNG KINH DO ANH HOP NHAT 04

BAO cAo LUU CHU YEN TIEN TE HOP NHAT 05

BAN THUYET MINH BAO cAo TAI cHiNH HOPNHAT 06 - 19

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CONG TY CP T~P DOAN NHl/A DONG A BAO CAO TAI CHINH

K'hu Cong nghi~p Ng9c H6i - Thanh Tri - Ha N()i cha kj; ho~1t c19ng tfr 0110112014

Tel: (84-4) 3.689.1888 Fax: (84-4) 3 .686.1616 t!dn 3111212014

Mftu s6 B Ola - DN

BA.NG CAN I>OI KE TOAN HQP NHAT

T~i ngay 31/12/2014

Don vi tfnh: VND

Ma Thuy~t T~ingay T~i ngay TAI SAN s6 minh 31/12/2014 01/01/2014

A TAI SAN NGAN H~N 100 510,664,827,820 507,526,754,472 (100=110+120+130+140+150)

I Ti~n va cac khoan trrO'ng duo·ng ti~n 110 5,560,144,803 15,301,958,353

1 Ti~n 1 11 V.l. 5,560, 144,803 15,3 01,958,353

U C:ic khoan d~u trr tai chinh ng~n h~n 120

III Cac khoan phai thu ng~n h~n 130 93,195,682, 771 154,975,783,083

I Phar thu cua khach hang 131 VIII.2.1 87,745,692,008 106,804,451,402

2 Tra tnr6'c cho nguo·i ban 132 VIII.2.2 46,626,149,373

5 Cac khoan phai thu khac 135 V.2. 8,858,619,390 4, 168,920,635

6 D~r phong phai thu ng~n lwn kh6 doi 139 (3,408,628,627) (2,623,738 ,3 27) ·-== IV Hang tc3n kho 140 380,459,423,633 333,603,836,119 10 -1 Hang t6n kho 141 V.3. 380,459,423 ,633 333 ,603 ,836,119 )N

V Tai san ng~n h~n khac 150 31,449,576,613 3,645,176,917 61 I Chi phi tra tnr6'c ng~n Iwn 15.1 1,562,737,554 0 ,. 2 ThuS GTGT duvc khiu trLr 152 1,592,274,910 10 "' Thus va cac khoan khac phai thu Nha nu6'c 154 V.11. 268,056,546 268,056,546 -.) fT 4 Tai san ng~n h:;in khlic 158 VIII.2.3 29,618, 782,513 1, 784,845,461 ~

B TAISANDAI~N 200 200,954,629,826 187,535,547,670 (200=210+220+240+250+260)

I Cac khoan pbai thu dai h~n 210

U Tai san c6 dinh 220 182,799,412,511 169,919,776,125

Tai san c6 dinh hiht hinh 221 V.4. 118,746,605,808 130,572,614,096

- Nguyen gia 222 201, 748,937,821 201,884,179,521

- Gia trt hao man lujJ kd 223 (83,002.332, OJ 3) (71.311,565,425)

2 Tai san c6 d!nh time tai chinh 224 v .. 23, 131,851 ,820 22,057,860,448

- Nguyen gia 225 32,442,543,811 27,544,066,051 - Gia trt hao man lujJ kd 226 (9,3 10,69 1,991) (5,486,205 ,603)

"' Tai san c6 djnh VO hinh 227 V.5 . .)

- Nguyen gia 228 387,972,800 387,972,800 - Gia trt hao man lujJ kd 229 (387.972,800) (387,972,800)

4. Chi phi xay d\]'llg CO' ban do· dang 230 V.6. 40,920,954,883 17,289,301,581

HI B~t d(lng san d~u trr 240 V.7. 4,920,646,652 3,216,476,856

- Nguyen gia 241 5,214,306,300 3,421, 783,900

- Gia trt hao man lujJ kd 242 (293.659,648) (205,307, 044)

IV Cac khoan diu tu· tai chinh dai h~n 250 V.9.

V Tai san clai h~n khac 260 13,234,570,663 14,399,294,689

1. Chi phf tra tnr6'c dai h:;in 261 V.9. 12,489,761,277 13 ,749,886,689

2. Tai san thus thu nh~p hoan !:;ii 262 26,700,788

3. Tai san dai h:;in khac 268 744,809,386 649,408,000

TONG C<)NG TAI SAN (270=100+200) 270 711,619,457,646 695,089,002,930 2

Don vi tinh: VND

Ma Thuy~t T~ingay T~i ngay NGUONVON s6 minh 31112/2014 0110112014

A N9 PHAI TRA (300=310+330) 300 514,647 ,126,217 517 ,449,072,465

I NQ' ng~n h~n 310 439,483,962,175 434,570,951,147

Vay va 119· ng~n h~n 311 V.10. 307,091,757,291 283,633,438,854

2 Phai tra ngucYi ban 312 VIII.2.4 108,948,250,855 54,911,823,335 ,.,

N auai rnua tra ti Sn tru6'c 313 VITJ.2.5 61,166,610,422 J "'

4 ThuS va cac khoan phai n(Jp NM mr6'c 314 V.11. 5,612,783,464 9,656,971,485

5 Phai tra ngucYi lao d(Jng 315 707,468,467 2,041,394,801

6 Chi ph r phai tra 316 V.12. 2,869,588, 122 2,479,039,331

9 Cac khoan phai tra, phai n(Jp khac 319 V.13. 14,254, 113,976 20,534,695, 712

1 1 Quy khen tlmang phuc l9·i 323 146,977 ,207

n N<.r dai h~n 330 75,163,164,042 82,878,121,318 ,.,

Phai tra dai h~n khac 333 105,000,000 105,000,000 J

4 v ay va 11Q' dai lwn 334 V.14. 75,058, 164,042 82,707,225,591

7 Doanh thu clma tlwc hi~n 338 V.15. 65,895,727

B VON CHU SO HUU(400=410+430) 400 196,972,331,428 177 ,639,930,465

I van chu SO' hfru 410 V.16. 196,972,331,428 177 ,639 ,930,465

v6ndiutuc~ach~s6hfru 411 137,500,000,000 13 7 ,500,000,000 9

2 Th~ng du v6n c6 phin 412 4,050,070,500 4,050,000,000 ' . ' J

4 c6 phiSu quy (*) 414 (210,000) 'H 7 Quy diu tu phat triSn 4.17 7,974,960,878 4,640,253,294 ~N

8 Quy d~r phong tai chinh 418 7,863,876,782 4,529, 169, 197 N~ 9 Quy khac thu(Jc v6n cht'.1 so· huu 419 6,278,848,467 2,944,140,883

: ~i 1 0 L9·i nhu~n sau thuS clura phan ph6i 420 33,304,574,801 23,976,577,091 = ll NguBn kinh phi va quy khac 430

TONG C<)NG NGUON VON (440=300+400) 440 711,619,457,646 695,089,002,930

Ngll'(>'i l~p bi~u K~ toan tmo·ng

Nguy~n Thi Thu Thuy Trfin Xuan Thuy

3

CONG TY CP T~P DOAN NHVA DONG A BAO CAO TAI CHINH Khu Cong nghi~p Ng9c H6i - Thanh Tri - Ha N9i cho kj; hogt tl(mg tu: 0110112014

Tel: (84-4) 3.689.1888 Fax: (84-4) 3 .686.1616 ain 3111212014

Mfiu s6 B 02a - DN

BAO cAo KET QUA HO~T D<)NG KINH HQ'P NHAT Ky ho~t d()ng tfr 0110112014 d~n 31112/2014

Ma Chi tieu s6

1 Doanh thu Mn hang va cung dp d!ch vy 01

2 Cac khoan giam tn:r doanh thu 02

3 Doanh thu thuin Mn hang va cung dp d!ch vy 10 (10=01-02)

4 Gia v6n hang ban 11

5 L<,»i nhu~n g()p v~ ban hang va cung dp d!ch vy 20 (20=10-11)

6 Doanh thu ho~t d()ng tai chinh 21

7 Chi phf tai chinh 22

Trang t/6: Chi phi !iii vay

8 Chi phi ban hang 24

9 Chi phf quan ly doanh nghi~p 25

LO L9·i nhu~n thuin tfr ho~t d()ng kinh doanh 30 {30=20+(21-22)-(24+25)}

1 1 Thu nh~p khac 31

12 Chi phf khac 32

13 L9·i nhu~n khac (40=31-32) 40

1.4 TBng I9·i nhu~n k~ toan trmrc thu~ (50=30+40) 50

15 Chi phf thuS thu nh~p doanh nghi~p hi~n hanh .51

16 Chi phf thuS thu nh~p doanh nghi~p hoan l~i 52

17 L9·i nhu~n sau thu~ thu nh~p doanh nghi~p 60 ( 60=50-51-52)

18 Lai co· ban tren c& phi~u 70

Ngucri I~p bi~u K~ toan tmO'ng

Nguy~n Th! Thu Thuy Trin Xuan Thuy

4

Thuy~t minh

VI.17.

Vl.18.

VI.19 .

VI.20.

VIIJ.2.5

VIIJ.2 .6

Vlll.2.7

Vlll.2.8

VI.21.

VI.23.

Dm1 vi tfnh: VND

Nam 2014 Nam 2013

1,096,52 7 '7 00,000 1,003,464,621,444

1,392,040,891 2,488, 197,246

1,095,135,659,109 1,000,976,424,198

1,027,579,671,105 905,804,958,542

67 ,555,988,004 95,171,465,656

23 ,412,438,468 44,569,342

30,354,772,597 34,045,570,940

30,016,933, 118 33,380,520,849

8,292,613, 799 14,213,799,232

21,416,291,773 17,025 , 165,051

30,904, 7 48,303 29,931,499,775

2,291,209, 166 3,812,615,051

806,519,533 3,234,419,225

1,484,689,633 578,195,826

32,389,437 ,936 30,509,695,601

3,006,381,826 3,671,677,722

73,485 ,583

29,383,056,110 26,764-,532,296

2,137 1,947

Ha N(Ji, ngay 24 th6ng 01 nam 2015

CONG TY CP T ~p DOAN NHlf A DONG A

~ ) <. ..... 1·v •' .\N rn ; J

....... '\~

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

BAO cAo TAI CHiNH cha kji hoqt c16ng ti'r 0110112014

tfin 3111212014

Mfiu sB B 03a - DN

BAO cAo LUU CHUYEN TIEN TJ!: HQP NHAT (Theo pluwng pluip tqrc tiBp)

Ky ho~t d()ng tir 0110112014 d~n 31112/2014

Dan vi tfnh: VND

Ma Thuy~t Ti.ti ngay T~i ngay Chi tieu s6 minh 31112/2014 01/01/2014

]. Luu chuy~n ti~n tir ho~t d()ng kinh doanh

l. Ti ~n thu tLr ban hang, cung cftp dich v~1 va doanh thu 01 1, 150,519,023, 124 1, 119, 150,300,521 • 2. Ti ~n chi tra cho ngtro·i cung dp hang h6a va djch v~1 02 (I , 149,729,755,860) (1 , 142,993,587, 157)

3. · Ti~n chi tra cho nguoi lao d()ng 03 (21 ,565,517, 161) (18,450,275,774)

4 . Ti ~n chi tra lai vay 04 (30,016,933, I 18) (33,380,430,255)

5. Ti ~ n chi n()p thu~ thu nh?p doanh nghi~p 05 (5 ,941,581,654) (5,299,528,858)

6. Ti ~n thu khac tu ho?t d()ng kinh doanh 06 0 147,599,381 ,835

7. Ti ~ n chi khac cho ho?t d()ng kinh doanh 07 (90,051 ,555,629)

Lim c/1uy~n ti~n tltuftn til: ho(lt tll)ng kinh doanh 20 (56, 734, 764,669) (23,425,695,317)

II. Luu chuy~n ti~n tir ho~t d()ng dftu tU'

I. Ti ~n chi d~ mua s~m, xay d1,rng TSCD va cac tai san dai 21 (4,963,855,760) ( 40,490, 130,781)

h?n khac

2. Ti~n thu tll" thanh ly, nhuqng ban TSCD va cac tai san . .

22 118,704,596 0 dai h?n khac

7. T i ~ n thu lai cho vay, c6 tt'.rc va lqi nhu?n duqc chia 27 23,412,438,468 44, 100,060

Luu clluy~n ti~n thufin tir lzo(lt tll)ng tlftu tu· 30 18,567,287,304 ( 40,446,030, 721)

• lll Luu chuy~n ti~n tir ho~t d()ng tai chinh

3. • T i ~ n vay ng~n h?n, dai h?n nh?n duvc 33 674,501 ,089,643 648,615,557,712

4. Ti ~n chi tra nq g6c vay 34 (625,264,308, 158) (590,704,464,537)

5. Ti ~ n chi tra nq time tai chfnh 35 (5,657,845 , 120) (2,33 7,122, 000)

6. C6 tCrc, !qi nhu?n da tra cho chll sa ht:i"u 36 ( 15, 153 ,272,550) (11 ,689,632,474)

Luu chuy~n ti~n tltuftn tu: lto(lt tll)ng tlti chinlz 40 28,425,663,815 43,884,338, 701

Luu chuy~n ti~n thufin trong ky (50=20+30+40) 50 (9,741,813,550) (19,987,387,337)

Ti~n va tuo·ng duO'ng ti~n dftu ky 60 15,301,958,353 35,289,510,012

A nh lm&ng cua thay ct6i ty gia h6i aoai quy a6i ngo?i t~ 61 0 (164,323)

Ti~n va tuo·ng dU'o·ng ti~n cuBi ky (70=50+60+61) 70 V.01 5,560,144,803 15,301,958,352

Ha N<)i, ngay 24 thong 01 nam 2015

NoU'O'i Hip bi~u b • K~ toan trnO'ng

CONG TY CP TAP DOAN NHUA DONG A

i3mdi\c·~ '0

~c

Nguy~n Thi Thu Thuy Trftn Xuan Thuy

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

BAO cAo TAI CHINH cha ky hoc;zt a(mg ti'c 0110112014

adn 3111212014 Mfiu sB B 09a - DN

BAN THUYET MINH BAO CAO TAJ CHINH HQP NHAT NAM 2014 Nam 2014

I. D~c di~m hol:lt d9ng cua doanh nghi~p

1. Hinh thrrc s& hfru v6n

Cong ty Cb phan T?p doan Niwa Dong A (gQi tit la "Cong ty"), dLr9·c thanh l?p va ho:;it d('>ng theo Gii y ch(rng nh?n da ng ky kinh doanh s6 0103014564 ngay 14 thang 11 narn 2006 do Ser KS ho:;ich va Dau tu Thanh ph6 Ha N('>i dp. Cong ty da c6 06 tan thay dfJi Giiy cht'.rng nh?n dang ky kinh doanh.

Theo giiy cht'.rng nh?n dang ky kinh doanh thay dfJi tan tht'.r sau ngay 08 thang 05 narn 2013 thi v6n di Su I~ cua Cong ty la: 137.500.0000.000 VND (BJng chfr: Mr}t tram ba mu(Ji bay tf nam tram tri?u a!mg ).

2. Linh V\l'C kinh doanh

.Cong ty ho:;tt d('>ng trong llnh Vl,JC San xuit cong nghi~p, tl1ll'0'11g rn:;ti .

3. Nganh ngh~ kinh doanh

Khai thac rnu6i; Khai thac qu?ng kim lo?i khac khong cht'.ra sit; Khai thac va thu gom than ct'.rng; Khai thac va thu gom than non; Khai thac qu?ng kim lo?i qui hiSm (trtr lo?i Nha nu6c cim); Khai thac qu?ng sit;

Khai thac qu?ng aranium va qu?ng thorium (Chi ho:;it d9ng khi du-qc ca quan Nha nu6c c6 thfim quySn cho phep)

Kinh doanh bfrt d9ng san, quySn si'.r d~mg dfrt thu9c chu sa hih1, chu Slr d~mg ho?c di thue Chi gfJm c6: Djch v~1 cho thue van phong, cho tlrne dit, cho tlrne m?t b~ng (doanh nghi~p chi dLrqc kinh doanh theo qui djnh ci'.1a phap lu?t)

Kinh doanh nha hang, nha nghl, khach S?n, djch V\J du lich sinh thai (Khong bao g6m kinh doanh quan bar; phong hat Karaoke, vu trno·ng). Dau tu, xay d\l·ng nha 6; Gia cong ca khf; Kinh doanh plmang ti~n v?n tai; ThiSt bi may m6c phu-o-ng ti~n v?n tai; Dich v~1 v?n tai hang h6a, v?n chuy~n hanh khach; Kinh doanh bfrt d('>ng san, nha (J (Chi ho?t d('>ng khi c6 du diSu ki~n theo quy dinh ci'.ia phap lu?t); Kinh doanh v?t li~u xay d~rng, trang thiSt bi n9i ngo:;ii thfrt; D?i ly mua, ban, ky gi'.ri hang h6a; Buon ban may m6c, thiSt bi plwc V\J nganh xay d\l·ng, cong nghi~p, giao thong; Xay d~rng cac cong trinh dan d\lng, cong nghi~p, giao thong, thuy l9·i ; Kinh doanh cac v?t tu·, thiSt bi nganh nlwa va nganh di~n cong nghi~p, di~n dan d~111g; San xufrt cac san phfim, cac v?t li~u plwc vv trong xay d~rng va trang trf n9i ngo:;ii thfrt;

Dia chi: Kirn Cong nghi~p Ng9c HfJi - Thanh Trl - Ha N('>i Tel: (84-4) 3.689.1888 Fax: (84-4) 3.686.1616

JI. K,Y k~ toan, do-n vi ti~n t~ sir dt_mg trong k~ toan 1. Ky k~ toan nam

Ky kS toan nam cua Cong ty bit dau tlr ngay 01/01 va kSt thuc vao ngay 31/12 hang nam .

• Bao cao tai chinh nam 2014 du-qc l?p cho ky k~ toan b~t dau tir ngay 0 l/O I /2014 d~n 3l112/2014.

2. Do·n vi ti~n t~ su· d\lng trong k~ toan

Dan vi tiSn t~ Slr d\lng trong k~ toan la dfJng Vi~t Nam ("VND"), h?Ch toan theo phuang phap gia g6c, phll hQ-p v6i cac quy dinh c1'.ia Lu?t kS toan s603/2003/QHl1 ngay 17/06/2003 va Chufin nwc kS toan Vi~t Nam s6 01 - Chufin nwc chung.

6

CONG TY CP T~P DOAN NHVA 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 JU. Chufin ffi\J'C va Ch~ d() k~ toan ap d\)ng

1. Ch~ d() k~ toan ap d\)ng

BAO cAo TAI CHiNH

cha ky hoc;zt tl(Jng tu: 0110112014

ttdn 3111212014

Cong ty ap di,mg ChS d9 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 B9 Tai chfnh.

Ap d\Jng hlt'o·ng cth k~ toan

Ngay 06/11/2009, B9 Tai chinh da ban hanh Thong tu s6 210/2009/TT-BTC ("Thong tu 210") lm6ng dil:n ap d1,111g .ChuAn nwc Bao cao tai chfnh Qu6c tS vS trlnh bay bao cao tai chinh va thuySt minh thong tin d6i v6i de cong q1 tai chinh. Vi~c ap di,mg Thong tu 210 yeu du trlnh bay de thong tin cling nhu anh lnrcmg ct'.!a vi~c trinh bay nay d6i v6i rn9t s6 cac cong Cl} tai chinh nh~t djnh trong bao cao tai chinh cua doanh nghi~p . Thong tu nay c6 hi~u Iv·c cho nam tai chfnh kSt thuc vao ho~c sau ngay 31112/2011. Cong ty da ap dvng Thong tu 21 ova trinh bay de thuySt minh b6 sung vs vi~c ap d1,111g nay trong bao cao tai chinh giu-a nien d9 cho ky ho?t d9ng kSt tht1c ngay 3111212014 t?i thuyst minh s6 V.24.

2. Tuyen b6 v~ vi~c tuan thu Chufin ffi\J'C k~ toan va Ch~ d() k~ toan

Bao cao tai chinh ct'.1a Cong ty duqc l?p va trlnh bay phu hqp v6i de Chufin 1111,rc kS to<in Vi~t Nam va ChS d9 kS toan Vi~tNarn hi~n hanh.

3. Hinh thfrc k~ toan ap d\)ng

Cong ty ap di,mg hinh tht'.rc ghi s6 tren may vi tinh, sU-dvng phAn mSm kS toan Effect.

JV. -C~\c chfnh sach k~ toan ap d\)ng

1. Nguyen t~c ghi nh~n cac khoan ti~n va cac khoan tll'O'ng du·o·ng ti~n

TiSn la chi tieu t6ng hqp phan anh toan b9 s6 tiSn hi~n c6 ct'.1a doanh nghi~p t;;ii thc'Yi diSm bao cao, g6m tiSn m~t t<;ii quy Clla doanh nghi~p va tiSn gt'.ri ngan hang khong ky h?n duqc ghi nh?n va l?p bao cao theo a6ng Vi~t Nam (VND), phu hqp v6i quy dinh t?i Lu?t kS toan s603/2003/QHl1 ngay 17/06/2003.

Cac khoan tiSn c6 g6c ngo?i t~ duqc quy a6i theo tY gia h6i doai giao dich tlwc tS. T;;ti thc'Yi diSm kSt th(1c nien d9 kS toan s6 dtr cac khoan tiSn c6 g6c ngo?i t~ duqc danh gia l?i theo tY gia mua vao ct'.ia ngan hang thtmng m?i cong b6 t?i th c'Y i diSm khoa s6 l?p Bao cao tai chfnh theo thong tu 17.9/2012/TT-BTC ngay 24/10/2012.

2. Nguyen t~c ghi nh~n hang tAn kho

- Ng1~yen tdc ghi nh(m hlmg tJn klw: Hang t6n kho du9·c tinh theo gia g6c. Gia g6c hang t6n kho bao g6m: Chi phi mua, chi phi chS biSn va cac chi phi lien quan tnrc tiSp khac phat sinh dS c6 dtrqc hang t6n kho 6· dia diSm va tr?ng thai hi ~ n t?i.

- Plurm1g pluip tinlt giri tri hang tJn klw cuJi ky: Plmm1g phap blnh quan gia quySn thang.

- Pl11ro'llg pluip luJc/1 toan hang tJn klw : Phuong phap ke khai thuc'mg xuyen

- Pluro·ng pit rip l(lp dif phbng giam giri hang tJn klw:

T;;ti thc'Yi diSm 31112/2014, Cong ty kh6ng trich l?p dt,r phong giam gia hang t6n kho.

3. Nguyen t~c ghi nh~n va khiu hao TSCD

3.1 Nguyen t~c ghi nh~n phll'O'ng phap khiu hao TSCD hfru hinh

Tai san c6 ainh hfru hinh du9·c ghi nh?n theo nguyen gia, duqc phan anh tren Bang can a6i kS toan theo de chi tieu nguyen gia, hao mon luy k~ va gia tri con l;;ii. 7

•

CONG TY CP T,.µ> DOAN NHlfA DONG A Khu Cong nghi~p Ng9c Hbi - Thanh Trl - Ha N('>i Tel: (84-4) 3.689.1888 Fax: (84-4) 3.686.1616

BAO cAo TAI CHiNH

cho kY hot;zt d(Jng tu· 0110112014

din 3111212014

Vi~c ghi nh~n Tai san c6 djnh hu·u hinh va Khfiu hao tai san c6 djnh tlwc hi~n theo Chufrn m~rc kS toan Vi~t Nam s6 03 .- Tai san c6 dinh hlt'u hinh, QuySt djnh s6 15/2006/Q:D-BTC ngay 20/03/2006 c1'.Ja BQ Tai chinh va Thong tu s6 45/2013/TT - BTC ngay 25/4/2013 vs vi~c Hu6'ng dfin chS d('> quan ly, st'.r d1,111g va trfch khfiu hao tai san c6 djnh.

Nguyen gia tai san c6 dinh hlt'u hinh mua s~m bao gbm gia mua (tn:r cac khoan chiSt khfiu thuong nwi ho~c giam gia), cite khoan thus va cac chi phi lien quan tn,rc tiSp dSn vi~c dua tai san vao tri;tng thai s~n sang Slr d1,111g.

Nguyen gia tai san c6 djnh hlt'u hinh w xay d~rng ho~c w chS bao gbm gia thanh tlwc tS CLta tai san c6 djnh hlt'u hinh w xay d~rng ho~c t1,1· chS va chi phi l~p ct~t chi:iy tht'.r.

Cac chi phi phat sinh sau ghi nh~n ban d~u TSC:D hu·u hinh du9·c ghi tang nguyen gia ct'.ia tai san khi cac chi phi nay ch5c ch5n lam tang J9·i ich kinh tS trong tuong lai. Cac chi phi phat sinh khong thoa man du9·c diSu ki~n tren duQ'c Cong ty ghi nMn vao chi phi san xufit kinh doanh trong ky.

Cong ty ap d~mg phuong phap khfiu hao ducmg thing d6i v6'i tai san c6 djnh hlt'u hlnh. KS toan TSC:D hu·u hinh du9·c phan loi;ti theo nh6m tai san c6 cung tinh chfit va m1,1c dich Slr d1,1ng trong hoi;tt d('>ng san xufit kinh doanh ct'.1a Cong ty gom:

Lo~i tai san ca d!nh

Phuong ti~n v~n tai, thiSt bi truySn dfin ThiSt bi d~mg q1 quan ly

3.2 Nguyen tic ghi nh~n phll'O'ng phap khftu hao TSCD vo hinh

Thcri gian khftu hao <nam >

6 - I 0

3 - 6

Tai san c6 djnh VO hinh cua Cong ty la ph~n mSm kS toan va h~ th6ng quan ly ISO 9001

Vi~c ghi nh~n Tai san c6 djnh vo hinh va Khftu hao tai san c6 dinh thvc hi~n theo Clrnfr n m1,rc kS toan Vi~t Nam s6 04 -Tai san c6 djnh VO hlnh, QuySt dinh s6 15/2006/Q:D-BTC ngay 20/03/2006 va Thong tLI' s6 45/2013/TT-BTC ngay 25/4/2013 cua BQ Tai chinh vs vi~c Hu·6'ng dfin chS dQ quan ly, Slr d1,1ng va trich khftu hao tai san c6 djnh.

Tai san c6 dinh VO hlnh du9·c ghi nh~n theo nguyen gia, du·9·c phan anh tren Bang can ct6i kS toan theo cac chi tieu nguyen gia, hao mon luy kS va gia tri con ti:ii.

Cong ty ap dpng plmm1g phap khftu hao duo·ng thing d6i v6'i tai san c6 dinh YO hinh . KS toan TSCD VO hlnh du9·c phan loi;t i theo nh6m t~i san c6 cung tinh chit va m1,1c dich Slr d1,1ng trong hoi;tt d('>ng san xufit kinh doanh CLta Cong ty gbm:

Lo~ti tai san ca d!nh

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

4. Nguyen tic ghi nh~n va phU'O'ng pbap khftu hao bftt dqng san <tAu tU'

Thcri gian khftu hao <nam >

4

4

Bftt d<)ng san d~u tu· ct'.1a Cong ty la quySn su· dpng dftt 16 dftt c6 di~n tich 9601112 ti;ti Khu cong nghi~p Ng9c Hbi v6'i nguyen gia la 3.421.783.900 VND do Cong ty n~m giu· nh~m rnpc dich thu 19·i ti'.r vi~c cho tlrne ho~c cho· tang gia, duvc g hi nh~n theo nguyen gia, duvc phan anh tren Bang can d6i ks toan theo cac chi tieu nguyen gia, hao mon luy kS va gia tri con li;ti. Nguyen gia bftt d('>ng san d~u tu duQ'c mua bao gbm gia mua va cac chi phi lien quan tr1,1·c tiSp. .

s. Nguyen tic ghi nh~n cac khoan dAu tU' tai chinh 8

•

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BAO cAo TAI CHiNH cho ky hor;it di}ng ti'c 0110112014

din 3111212014

Cac khoan dfiu tu tai chinh dai h?n cua Cong ty la cac khoan dfiu tu vao Cong ty con c6 thc:»i h?n thu h6i tren m(>t nam Va cac khoan dfiu tu dai h?n khac du9·c ghi nh~n bit dfiu tlr ngay g6p v6n dfiu tll'.

6. Nguyen t~c ghi nh~n va v6n hoa cac khoan chi phi di vay

Cac khoan vay ngitn h?n (dai lwn) cua Cong ty duvc ghi nh~n theo hqp d6ng, khS u6'c vay, phiSu thu, phiSu chi va chi'.rng tlt' ngan hang.

Chi phi di vay duqc ghi nh~n vao chi phi ho?t d(>ng tai chinh. Rieng chi phi di vay lien quan tn,.rc tiSp dSn vi~c dfiu tu· xay d~rng ho?c san xuAt tai san dcr dang duvc tinh vao gia tri cua tai san do (duvc v6n hoa) khi co du aiSu ki~n quy dinh trong Chufrn m1,rc kS toan Yi~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 g6m khoi'm trich trn6'c chi phi phai tra tiSn tlrne nha, tiSn di~n, ... th\.rc tS clma chi nlmng du9·c u6'c tinh d~ ghi nh~n vao chi phi trong ky, d1,ra tren hqp d6ng va kS ho?ch chi tra.

8. Nguyen t~c ghi nh~n v6n chu sO' hfru

v 6n dfiu tu cua chu so· hu·u cua Cong ty duqc ghi nh~n theo s6 v6n th\,l'C g6p cua cht".1 sO- hu·u.

Th?ng du· v6n c6 phfi11 duvc ghi nh~n theo s6 chenh !~ch 16'n lmn gifra gia tlwc tS phat hanh va m~nh gia c6 phiSu khi phat hanh c6 phiSu.

L9·i nhu~n sau thuS chua phan ph6i la s6 lqi nhu~n trr ho?t d(>ng ct".1a doanh nghi~p sau khi trlt' chi phi thuS TNDN ct".1a nam nay va cac khoan diSu chinh do ap d\,lng h6i t6 thay a6i chinh sach kS toan va diSu chinh h6i t6 sai sot tr9ng ySu Ctla cac nam tm6'c.

9. _Nguyen t~c va phrro·ng phap ghi nh~n doanh thu

Doanh thu CLJa Cong ty bao g6m doanh thu ban hang h6a, doanh thu l~p d?t h~ th6ng cfra va doanh thu tlr tiSn lai tiSn gt".ri.

Doanh thu ban hang hoa du9·c xac djnh theo gia trj h9·p ly cua cac khoan tiSn da thu ho?c se thu duqc theo nguyen t~c d6n tfch, ghi nh~n khi chuy~n giao hang hoa cho khach hang, phat hanh hoa dun va duvc khach hang chAp nh~n thanh toan, pht'.1 h9·p v6'i 5 diSu ki~n ghi nh~n doanh thu quy d!nh t?i Chufrn nwc kS toan Yi~t Nam s6 14 - II Doanh thu va thu nh~p khac 11

•

Doanh thu l~p d?t du9·c xac dinh theo gia tri kh6i luqng th\l·c hi~n , duqc khach hang xac nh~n b~ng nghi~m thu, quySt toan, da phat hanh h6a do·n GTGT, phu hqp v6'i quy dinh t?i Chufrn m~rc kS toan Yi~t Nam s6 15 - 11 HQ'P d6ng xay d~rng 11 •

Doanh thu tLr tiSn lai tiSn gu·i, duqc ghi nh~n tren cu sa th(Yi gian va lai suAt tlwc tS ttrng ky, phu 11Q'P v6'i 2 diSu ki~n ghi nh~n doanh thu phat sinh tli' tiSn lai , tiSn ban quy@n, c6 tt'.rc va !qi nhu~n duvc chia quy d!nh t?i Chufrn m\rc Yi~t Nam s6 14- II Doanh thu va thu nh~p khac; 11

•

·cac khoan nh~n trn6'c cua khach hang khong duqc ghi nh~n la doanh thu trong ky.

10. Nguyen t~c va phrrO'ng phap ghi nh~n chi phi thu~ thu nh~p doanh nghi~p hi~n Mnh, chi phi thu~ thu nh~p doanh nghi~p hoan l~i

Chi phf thu~ thu nMp doanh nghi~p hi~n hanh duqc xac djnh tren co· sa thu nh~p chiu thu~ va thu~ suAt thu~ TNDN trong nam hi~n hanh.

Chi phi thu~ thu nh~p doanh nghi~p hoan l?i duvc xac djnh tren cu sa s6 chenh l~ch t?m thai duqc khfiu trtr, s6 chenh l ~c h t?m thcri chiu thuS va thu~ su&t thuS TNDN. Khong bu trli' chi phi thuS TNDN hi~n hanh v6'i chi phf thus TNDN hoan l?i.

9

CONG TY CP T~P DOAN NHVA 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 11. Cac nguyen t~c va phu·O'ng phap k~ toan khac 11.l Nguyen t~c ghi nh~n cac khoan phai thu, phai tra

BAO cAo TAI CHiNH cha kj; hogt d(Jng tu: 0110112014

din 3111212014

Nguyen t~c xac dinh khoan phai thu khach hang d1,ra theo H9-p d6ng va ghi nMn theo Hoa dm1 ban hang xuftt cho khach hang.

Khoan tra tnr6'c cho nguo·i ban du"Q"C h?ch toan can Clr vao phiSu chi, chi'.rng ti'.r ngan hang va H9·p d6ng kinh t~.

Nguyen t~c xac dinh khoan phai tra ngU"cJi ban d1,ra theo H9-p d6ng, phiSu nh?p kho va ghi nh?n theo Hoa don mua hang ct'ia ben mua.

Khoan ngm'ri mua tra tnr6'c dU"9·c ghi nh?n can c(r vao hgp d6ng, phiSu thu, chfrng ti'.r ngan hang.

Di.r phong phai thu kh6 doi dU"Q'C Cong ty trich l?p d6i v6'i cac khoan cong n9· phai thu da qua h?n thanh toan theo quy dinh t?i thong tll' 228/2009/TT-BTC ngay 07/12/2009 cua BQ Tai chinh lm6'ng d~n trich l~p va su· ch,mg cac khoan d\r phong.

11.~ Nguyen t~c ghi nh~n chi phi xay d\fng co· ban dO' dang

Cac tai san dang trong qua trinh xiiy difng la cac di.r an xiiy difng nha may t?i Khu Cong nghi~p Ng9c H6i - 0\r an Cong ty TNHH Smartwindow Vi~t Nam, chi phi nh?p may profile va day truySn nhom du"Q"c ghi nh?n theo gia g6c, khi chi phi tlwc tS phat sinh c6 d~y du hoa don, ch(rng tll' h9-p phap.

11.~ Nguyen t~c ghi nh~n cac khoan vay ngin h~n, dai h~n

Cac khoan vay ng~n h?n, dai h?n dugc ghi nh?n tren w sa cac phiSu thu, chi'.rng ti'.r ngan hang, cac khS u6'c vay va cac 11Q'p d6ng vay. Cac khoan vay c6 thai h?n tll' I nam 'tfii chinh tr& xu6ng du9·c Cong ty ghi nh?n la vay ng~n h?n. Cac khoan vay c6 tho·i h?n tren l nam tai chinh dU"gc Cong ty ghi nh?n la vay dai Jwn.

lV Nguyen tic ghi nh~n Doanh thu chrra tht.t·c hi~n

Doanh thu clnra th1,rc hi~n dU"Q'C ghi nh?n tren w so· h9·p d6ng kinh tS, kh6i lm;rng hang h6a, dich V\J Cong ty da cung dp va s6 tiSn dugc khach hang thanh toan tm6'c.

1 I.: Cac nghia V\f v~ thu~ Thud Gill trj gia tang (GTGT)

Cong ty ap d\lng vi~c ke khai, tinh thuS GTGT theo lm6'ng d~n cua lu?t thuS hi~n hanh v6'i mtrc thuS suit thuS GTGT I 0% d6i v6'i hang h6a thanh ph~m thep cac lo?i va 0% <t6i v6'i cac m~t hang xuftt kh~u. Tlwi thu nli{ip doanli nglli~p

.Cong ty ap d\mg mfrc thuS suit thus thu nh~p doanh nghi~p la 22% tren J9·i nhu?n chiu thus.

Vi~c xac dinh thuS Thu nh~p doanh nghi~p cua Cong ty can cu· vao cac quy dinh hi~n hanh vS thuS. Tuy nhien, nhli'ng quy dinh nay thay d6i theo tll'ng tho·i kY va vi~c xac dinh sau cung vs thus Thu nh~p doanh nghi~p ti'.1y thu()c vao kSt qua ki~m tra cua co· quan thus c6 th~m quy~n.

Ttwd kluic

Cac lo?i thuS, phi khac doanh nghi~p tlwc hi~n ke khai va n()p cho co· quan thuS dia plrnong theo dung quy dinh hi~n hanh ci".1a Nha nU"6'c.

11.< Nguyen tic ghi nh~n gia v6n hang ban

Gia v6n hang ban dU"Q'C ghi nh~n va t?p h9·p theo gia tri va s6 lugng thanh ph~m, hang hoa, v?t tu xuit ban cho khach hang, phi'.1 hgp v6·i doanh thu ghi nh?n trong ky.

Gia v6n ho?t d()ng J~p d~t du9·c ghi nh?n theo chi phi thifc tS phat sinh d~ J10an thanh djch v1,1, phi'.1 hgp v6'i doanh thu ghi nh?n trong ky.

10

CGNG TY CP T~P DOAN NHVA DONG A l~hu 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 cho kj; hor;zt d(mg ti'c 0110112014

din 3111212014 v. Thong tin bo sung cho cac khoan ffi\(C trinh bay trong Bang can doi ke toan

1. Ti~n 31/12/2014 VND

01101/2014 VND

Ti~n gfri ngan hang

TiSn VND

TiSn ngo~i t~

69,919,588

5,490,225,215

5,448,831,082

41,394, 133

51,178,537

15,250,779,816

51,178,537

~ >\0 .,,,,..

TBng d}ng 5,560,144,803 15,301,958,353 cl

z. Cac khoan phai thu ng~n h~n khac

Cong ty cho time tai chinh NHTMCP Ngo~i thuung VN

Thu tiSn phat hanh cb phi~u guy

Cac khoan phai thu khac

TBng c()ng

3. H:'rng tan kho

Nguyen li~u, v~t li~u

Cong q1, d\lng C\J

Chi phi san xu~t kinh doanh do· dang

Thanh ph~m Hang hoa

C()ng gia g6c hang tan kho

11

31/12/2014

VND

280,500

8,858,338,890

8,858,619,390

31/12/2014

VND

189,558,321,977

5,022,483,679

3,340,088,366

9,053,010,398

173,485,519,213

380,459,423,633

01/01/2014

VND

677,044,321

3,491,876,314

4,168,920,635

01/01/2014

VND

123, 759,867,229

1,867,870,978

13,809,949,073

10,210,226,807

183,955,922,032

333,603,836,119

c< p I

D4 -:;; ~

CONG TY CP T ~P DOAN NHVA DONG A Khu Cong nghi~p NgQc HcSi - Thanh Tri - Ha N9i

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

4. Tang, giam tai san c6 dinh hfru hinh

NGUYEN GIA

s& drr t~i 0110112014

Tang trong ky Mua trong kY D~u tu XDCB hoan thanh

Giam trong ky Thanh ly, nlrnqng ban

s& drr t~i 31112/2014

GIA TRJ HAO MON LUY KE s& drr t~i 0110112014

Tang trong ky Kh&u hao trong kY Giam trong ky Thanh ly, nlrnqng ban Giam theo thong tu 45/2013

s& drr t~i 31112/2014

GIA TRJ CON L~I T~i 0110112014 T~i 31112/2014

BAO CAO TAI CHINH cha kY hoqt di}ng tir 0110112014

din 3111212014

Nha cfra, May m6c, PhrrO'ng ti~n Thi~t bi, v~t ki~n true thi~t bi van tai dyng cy quan ly

93,508,714,331

4,547 ,503,989

89,661,877,732

892,849,978 400,069,522

492, 780,456

17,329,379,987 1,384,207 ,4 71

65,378,000 65 ,378,000

TAng

201,884,179,521

5,505, 731,967 465,447,522

5,040,284,445 4,547,503,989

4,098,500,928 4,098,500,928

311,023,229 . 311 ,023 ,229

1,231,449,510 - 5,640,973,667 1,231,449,510 - 5,640,973,667

--------------93,957,717,392 90.243.704,481 : - - -- . -============ 16.097.930,477 1,449,585,471 201,748,937,821

17,533,431,215

4,484,737,394

4,484,737,394

41,644,942,656

6,794,766,717

6,794,766,7 17

328,305,731 221,946, 71 7 106,359,014

11,273,976,935

1,653,976,056

1,653 ,976,056

1,167,311,600 1, 167,3 11 ,600

-------

859,214,619

252,903,752

252,903,752

22,018,168,609 --,---4S.111 -403,642 11,760,641,391 1,112,118,371

75,975,283,116 48,016,935,076 6,055,403,052 524,992,852 71,939,548,783 42,132,300,839 4,337,289,086 337,467,100

71,311,565,425

13,186,383,919

13, 186,3 83 ,919

1,495,617,331 1,389,258,3 17

106,359,014

83,002,332,013

130,572,614,096 118, 7 46,605,808

Gia tri con l;;ii cu6i nam cua tai san c6 dinh hli'u hinh da di:mg thS ch&p, dm c6 cac khoan vay: 13,103,409,051

15,385, 703,854 Nguyen gia tai san c6 d!nh hih1 hinh cu6i nam eta kh&u hao hSt nhung v~n con st'.r d~mg :

12

ll iO/ V> 0 --·.:z· \:..I' - · ~ J>•,, ,.,.. Q

C6NG TY CP T~P DOAN NHVA DONG A BAO cAo TAI CHiNH

Khu Cong nghi~p Ng9c H6i - Thanh Tri - Ha N(>i cha kj; ho(Jt dr)ng ti/· 0110112014

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

5. Tai san c6 d!nh thue tai chinh Don vj tinh: VND

Chi tieu May m6c thi~t bi

T6ng cqng

Nguyen gia

s& du· ngay 01/01/2014 27 ,544,066,051 27 ,544,066,051 Thue tai chlnh trong ky 4,898,477,760 4,898,477,760.00 s& du ngay 31/12/2014 32,442,543,811 32,442,543,811

Gia tri hao mon luy k~ '==

s& du ngay 01/01/2014 5,486,205,603 5,486,205,603 >9 --Kh§u hao trong nam 3,824,486,388 3,824,486,388 i 1 s& du ngay 31/12/2014 9,310,691,991 9,310,691,991 HA Gia tr! con I~i 1(4

T~1i ngay 01/01/2014 22,057 ,860,448 22,057 ,860,448 G T~i ngay 31/12/2014 23,131,851,820 23,131,851,820 -_, ---

6. ·Tang, giam Tai san c& d!nh VO hinh

Don vf tinh: VND

Chi tiCu Phin m~m k~ toan

T6ng cqng

Nguyen gia

s& du ngay 01/01/2014 387 ,972,800 387 ,972,800

Giam khac

s& du ngay 31/12/2014 387 ,972,800 387,972,800

Gia tri hao mon luy k~ s6 du· ngay 01/01/2014 387 ,972,800 387 ,972,800

Giam khac

s6 du· ngay 31/12/2014 387 ,972,800 387 ,972 ,800

Gia tri con l~i

T~i ngay 01/01/2014

·T~i ngay 31/12/2014

7. Chi phi xay di.mg CO' ban dO' dang 31/12/2014 01/01/2014

VND VND

Mua s~m TSCD 19,622,853,362 1,677,860,140

Xay d i.rng co· ban dO' dang 18,177 ,205,653 15,611,441,441

• D\r an Cong ty TNHH Smartwindow Vi~t Nam - Khu cong nghi~p 22,727,273 1, 792,522,400

Ng9c Hfii - Lo d§t 480m2 theo QD s6 41 lO/QD-STC-19/09 '

D\r an Khu cong nghi~p Ha Nam 18, 154,478,380 776,946,383

Dfiu tu xay d~rng nha xucrng Profile 13,041,972,658

Si'ra chfra Io·n TSCD 3,120,895,868

T6ng cqng 40,920,954,883 17 ,289,301,581

. 8. .Tang, ghim bit dqng san diu trr Don vj tinh: VND

01/01/2014 Tang trong ky Giam trong ky 31/12/2014

Nguyen gia 3,421,783,900 1,792,522,400 5,214,306,300

Quy~n sfr d1,mg d§t 3,421,783,900 1, 792,522,400 5,214,306,300 13

CONG TY CP T4P DOAN NHVA 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

8. Tang, giam bat d{)ng san d~u ttr

Nguyen gia QuySn sfr d1,mg d&t Gia trj hao mon Iuy k~ QuySn st'.r d\mg d&t

Gia trj con I~i QuySn sll' d\]ng d&t

9. Chi phi tra tm6'c dai h~n

01/01/2014 3,421,783,900 3,421 ,783,900

205,307,044 205,307,044

3,216,476,856 3,216,476,856

-Chi phi cong C\l d\]ng C\J cha· phan b6

Tfing c{)ng

10. Vay va n<f ng~n h~n

Vay ng~n h~n Ngan hang TMCP Quan d()i - VND (1) Ngan hang TNHH MTV Shinhan Vi~t Nam - VND (2) Ngan hang TMCP Ngo?i tlmung Vi~t Nam- VND (3)' · Ngan hhangffMCP Cong thuung Vi~t Nam Ngan hang Vi~t Nam Thinh Vuqng (4)

Tfing c{)ng

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

88,352,604 88,352,604

BAO CAO TA.I CHiNH cha kji hoc;it il9ng ti'r 0110112014

adn 3111212014

Giam trong ky

31/12/2014 VND

12,489,761 ,277

12,489,761,277

31/12/2014 VND

307,091,757,291 118,830,179,314

9,897,950,843 115,960,479,416

62,403 ,147,7 18

307,091,757,291

Don vt tinh: VND 31/12/2014

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 VND

~~~~~~~~

3,948,340,984

3,948,340,984

01/01/2014 VND

283,633,438,854 177,827,396,816

9,977,838,666 63 ,280,425,696 32,547,777,676

283,633,438,854

{I) Khoan vay Ngan hang TMCP Quan d()i theo Hqp dbng tin d\lng lwn mt'.rc s6 159.13.004.369260.TD.DN ngay 14/5/2013, lwn mt'.rc 25.000.000.000 dbng, m\JC dich b6 sung v6n luu d()ng ph\lc Y\l san xu&t kinh doanh, lai suftt theo ti:rng khS u6c nh~n HQ', tai san thS ch&p la quySn SU' d\rng d&t va may m6c thiSt bi v6i t6ng gia tri tai san thS chftp la 303 .749.000.000 dbng.

(2) Vay Ngan hang Shinhanbank theo Hqp dbng tin d\lng s6 SHBVN/TDH/2013/069 ngay 26/6/2013, lwn mfrc tin d\lng la 10.000.000.000 dbng, ID\JC dich vay dung d~ tai trq v6n luu d()ng, m6' va thanh toan L/C tra ngay va tra ch~m, lai sucit la lai su&t co· ban tiSn Vi~t Nam dbng do ngan hang Nha mr6c quy dinh + 2% m()t nam, tai san dam bao la hang tbn kho t?i kho cua Cong ty TNHH Nh1,ra Dong A, dia chi t?i Khu Cong nghi~p Chau Sm1, thanh ph6 Phl'.1 Ly, tinh Ha Nam.

(3) Hqp dbng tin d\lng s6 HKI-HDTD/13113 ngay 05/8/2013 giu·a Cong ty v6'i Ngan hang TMCP Ngo?i tl1U'o·ng Vi~t Nam - Chi nhanh Roan KiSm. H?n mt'.rc tin d\lng la 6Q.OOO.OOO.OOO dbng. Lai suftt 9,5%/ nam, tho·i h?n vay t6i da 12 thang, nwc dich theo tung lftn dp tin d\lng, tai san dam bao la h~ th6ng may m6c thiSt bi l~p d~t t?i Cong ty TNHH MTV Niwa Dong A dia chi Tan T?o, KCN Tan T?o, phm:mg Tan T?o A, qu~n Tan Binh, tp Hf> Chi Minh; quySn su· d\111g d&t va tai san g~n liSn v6i d&t thu()c thu·a d&t s6 167, ta' ban db s6 50 t?i dia chi lo 36 duo·ng Tan T?o, KCN Tan .T?o, phuo·ng Tan T?o A, qu~n Tan Binh, tp Hf> Chi Minh; va 02 day truySn san xu&t thanh Profile cua Cong ty C6 phftn T~p doan Niwa Dong A duqc l~p d~t t?i Cong ty TNHH Nh\l·a Dong A t?i dia chi Khu Cong nghi~p Chau Sm1, Pht'.1 Ly, Ha Nam theo Hqp dbng thS ch&p s6 HKI-HDTC/13114 ngay 02/08/2013.

(4) Vay Ngan hang Vi~t Nam Thjnh Vu9·ng theo H9-p dbng dp lwn mt'.rc tin d\111g s6 11032014/CMB/VPB-TDNDA/OJ ngay 11 /3/2014, gia tri lwn mt'.rc tin d\mg la 70.000.000.000 dbng, lai sucit cho vay theo tung lftn nh~n nq, tho·i h?n cua Jwn mt'.rc tin d\lng Ja 12 thang, m\}C dich d~ b6 sung v6n iU'U d()ng, tai san dam bao ]a hang tfin kho Juan chuy~n Va cac tai san dam bao khac.

14

~ l<r.

' y.

N

~ L

A .~ \>· ~

CONG TY CP T~P DOAN Nm/A DONG A BAO cAo TAI CHINH Khu Cong nghi¢p NgQc H6i - Thanh Tri - Ha N('>i cha kj; hogt i19ng tt't' 0110112014

Tel: (84-4) 3 .689 .1888 Fax: (84-4) 3.686.1616 adn 3111212014

11. Thu~ va cac khoan phai n()p nha nu·o·c Dcm vj tfnh: VND

01/01/2014 sa pMi n9v sa da 11Qp 31112/2014

ThuS GTGT diiu ra 1,043,083,963 114,414,221,025 114,907,001,206 550,303,782

ThuS thu nh~p doanh nghi¢p 5,855,294,748 2,491,218, 101 5,941 ,581,654 2,404,93I , 195 .

_ThuS thu nh~p ca nhan 1,156,514,762 ] 07, 106,654 1,1 87, 191 ,981 76,429,43 5

Cac lol;li thus khic 1,598,779,365 1,206,035,881 150,565,406 2,654,249,840

Cic khoan phi, 1¢ phi 3,298,647 3,298,647

C()ng thu~ va cac khoan phai 9,656,971,485 118,218,581 ,661 122, I 86,340,247 5,612, 783,464 ~

ni)p Nha nrro·c ·c '\

12. Chi phi pMi tra 31112/2014 0110112014 CA VND VND

~ Chi phi xay d1,rng ca sa hi:t ting Ha Nam 1,280, 129,032 ] '120, 720,048 ~ Chi phi phai tra thue van phong 1,275,000,000 1,261,400,000

Chi phi phai tra khic 314,459,090 96,919,283

T6ng c()ng 2,869,588,122 2,479,039,331

13. Cac khoan pMi tra, phai n()p ng~n h~n khac 31112/2014 0110112014

VND VND

Tai san thtra cha· Xlr ly 72, 123 ,086 1,233,351,578

Kinh phi cong doan 367,745,578 292, 177,432

Bao hiSm xa h('>i ] ,004,635,282

Bao hiSm th&t nghi¢p 21,863,036 126,220,094

Cic khoan phai tra, phai n('>p khic 13,792,382,276 17,878,3 11 ,326

Nguyin Ba Hung 11, 000, 000, 000 6,126,320, 750

Trdn Thi Le Hai 900, 000, 000 758,440,534

Cong ty TNHH TMDV Hung Phat 4,864,895, 750

Cong ty TNHH Thucmg mgi va San xudt Tam Scm 1,911,250,000

Phai n<}p khac 2,396,942,069 4,21 7, 404,292

T6na cona b • b

14,254,113,976 20,534,695,712

14. Vay va 119· dai h:,m 31112/2014 0110112014

VND VND

Vay dai h~n 10,236,812,492 17 ,183,063,293

• Ngan hang TMCP Quan d9i - VND Cp 10,236,812,492 8,808,328,321

Ngan hang TMCP Quan d<)i - USD (1) 8,374,734,972

NQ' dai h~n 11,321,351,550 12,024,162,298

Cong ty CP cho thue tai chinh NH Ngoi:ii thuo-ng (2) 11,321,351,550 6,327,428,798

Cong ty TNHH cho time tai chfnh Qu6c tS Vi¢t Nam 5,696,733,500

Trai phi~u pbat hanh 53,500,000,000 53,500,000,000

Cong ty Lien doanh Shide Vi~t Nam (3) 13,500,000,000 13,500,000,000

Japan South East Asia Growth Fund L.P. (4) 40,000,000,000 40,000,000,000

T6ng c()ng 75,058,164,042 82,707,225,591

(I) La khoan vay theo cic h9·p d6ng tin dµng sau:

15

CQNG TY CP T~P DOA.N NHVA 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 kj; hoc;it d9ng tir 0110112014

d~n 3111212014

- H9p dbng tin di.mg s6 271.12.004.369260.TD.DN ngay 05/10/2012, thcYi h?n vay 48 thang k€ tt'r ngay giai ngan khoan vay d~u tien, lai sufrt theo tt'mg khS ll'o·c nh~n 119·, ml}c dich vay d€ thanh toan tiSn mua 02 day chuySn san xufrt thanh Profile va 0 l may tr('>n va ml}c di ch khac nSu duvc ngan hang chfrp nh~n trn6'c thcYi di€m giai ngan khoan vay d6. Tai san dam biio la 02 day chuySn siin xufrt thanh Profile theo h9p dbng s6 DAG-NW 12.02 ngay 21 /9/2012, va 01 may tr('> n theo H9p dbng s6 DA-NW 12.01ngay26/7/2012 theo h9·p dbng thS chfrp s6 272.12.004.369260.TC.DN

(2) H9p dbng Tlrne tai chfnh gia'a Cong ty v6'i Cong ty TNHH MTV Cho tlrne tai chfnh Ngan hang TMCP Ngo?i tlrnong Yi~t Nam ngay 28/05/2010, t6ng gia tri 157 .872 USD, thai h?n tlrne la 50 thang, lai sufrt cho tlrne b~ng lai sufit co ban do Cong ty TNHH MTV Cho thue tai chinh Ngan hang TMCP Ngo?i thum1g Vi~t Nam cong b6 c('>ng bien d('> 0,25%/thang. Tai siin tlrne tai chinh la Day chuySn san xufrt cua h9p kim nhom vach d~rng da du·9·c Cong ty chuySn giao cho Cong ty con la Cong ty TNHH Smartwidow Vi~t Nam.

(3 ) Theo h9·p dbng mua ban trai phiSu chuySn d6i ngay 20/12/2012, lai sufrt thfrp hm1 3% lai sufrt co· ban ct'.1a Ngan hang -Nha mr6'c Yi~t Nam quy dinh va t6i thiSu la 3%, thcYi gian chuySn d6i la 3 nam kS tt'r ngay phat hanh trai phiSu chuySn d6i.

(4) Theo h9p dbng mua ban trai phiSu chuySn d6i ngay 18/12/2012, lai sufrt thfrp hm1 3% lai sufrt co ban ci'.1a Ngan hang Nha mr6'c Yi~t Nam quy dinh va t6i thiSu la 3%, tho·i gian chuySn d6i la 3 nam kS tt'r ngay phat hanh trai phiSu chuySn a6 i.

15. Doanh thu chtra thi.rc hi~n

Cong ty CP Xay d~rng s6 1 Ha N('>i

Tbng d}ng

16. vfin chu s6' hii'u

16

31/12/2014

VND

01/0112014

VND

65,895,727

65,895,727

CONG TY CP T ~P DOAN NHl/ A DONG A BAO CAO TAI CHINH

Khu Cong nghi~p Ng9c H6i - Thanh Tri - Ha N9i cho kj; hoqt d<)ng tir 0110112014

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

16. VON CHU sd HUD

a. Bang dBi chi~u bi~n d()ng ciia van ch ii s<Y hfru

van afiu tu ciia Th~ng du Quy khac thu()c van LQ'i nhu~n sau thu~ ch ii s<Y hfru van c6 Ehfin CB Ehi~u gu~ ch ii s<Y hfru chua Ehan EhBi TBng

sa du t~i 0110112013 137 ,500,000,000 4,050,000,000 (210,000) 1,760,063,750 24,051,356,984 167,361,210,734

Tang trong nam - - - 1,184,077 ,133 26, 764,532,296 27,948,609,429

Lgi nhu?n sau thue - - - 26,764,532,296 26, 764,532,296

Trfch cac quy - - - 1,184,077,133 - 1,184,077,133

Giam trong nam - - - - 26,839,312,189 26,839,312,189

Phan ph6i lgi nhu?n - - - - 4,964,203 ,260 4,964,203,260

Chia c6 tl'.rc - - - - 19,112,470,809 19,112,470,809

Giarn khac r - - 2,762,638,120 2,762,638, 120

sa du t~i 31112/2013 137 ,500,000,000 4,050,000,000 '{210,000} 2,944!140,883 23,976,577 ,091 168!470,507,974

sa dU' t~i 0110112014 137 ,500,000,000 4,050,000,000 (210,000) 2,944,140,883 23,976,577 ,091 168,470,507,974

Tang trong ky - 70,500 - 3,334, 707 ,584 29;383,056,110 32,717,834,195

LQ·i nhu?n sau thu~ - - 29,383,056, 110 29,383,056, 110

Trich cac quy - - 3,334, 707 ,584 - 3,334,707,584 Tang khac 70,500 - - - 70,500

Giam trong ky - - (210,000) - 20,055,058,400 20,054,848,400

Phan ph6i lgi nlrn?n - - 11,421,386,347 11,421,386,347

Chia c6 tt'.rc - - - 7,906,055,540 7 ,906,055,540

Giam khac - - (210,000) - 727,616,513 727 ,406,513

sa dU' t~i 30/09/2014 137,500,000,000 4,050,070,500 - 6,2 78,848;467 33,304,574,801 181,133,493,768

17 . ~I Jt. d .J~

•

CONG TY CP T~P DOAN NHljA DONG A Khu Cong nghi~p Ng9c H6i - Thanh Tri - Ha N9i

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

b) Chi ti~t v6n d~u tll' cua chu sO' hfru

Cong ty TNHH Thuong m;;ti Hung Phat

NguySn Ba Hung

Cong ty TNHH TM va SX Tam So·n

Cac c6 dong khac

Tang c9ng

BAO CAO TAI CHINH

cha kj; hoc;it a9ng ti( 0110112014

ain 3111212014

31112/2014

VND 0110112014

VND

34,999,250,000 34,999,250,000

44,074,250,000 44,074,250,000

13,750,000,000 13,750,000,000

44,676,500,000 44,676,500,000

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

c) Cac giao dich v~ v6n v6·i cac chu so· hfru va phan ph6i cA tfrc, chia l<;ri nhu~n

v6n dh tU' cua chu so· hfru - V 6n g6p dfiu kY - V 6n g6p tang trong ky

· - V 6n g6p giam trong ky

- v6n g6p cu6i kY cA tfrc, I9·i nhu~n da chia

cl) ca phi~u

s6 ILJ'Q'ng c6 phiSu dang ky phat hanh

s6 lll'c;mg c6 phiSu da ban ra cong chung

- c6 phiiu ph6 thong - c6 phiiu tru aai s6 ILl'Q'ng c6 phiSu duvc mua l;;ti

- c6 phiiu ph6 th6ng s6 tu·9·ng c6 phiSu dang tuu hanh

.- c6 phiiu ph6 th6ng - c6 phiiu iru aai

- M~nh gia c6 phiSu dang lll'u hanh: 10.000 d6ng/1CP

Tir 0110112014 Tir 0110112013 d~n 31112/2014 d~n 31112/2013

VND VND

13 7 ,500,000,000 137 ,500,000,000 13 7,500,000,000 137,500,000,000

137,500,000,000 13 7 ,500,000,000

Tir 0110112014 Tir 0110112013 d~n 31112/2014 d~n 31112/2013

VND VND

13,750,000 13,750,000

13,750,000 13,750,000

13,750,000 13,750,000

21 21

21 21

13,749,979 13,749,979

13, 749,979 13,749,979

VI. Thong tin bA sung cho cac kho:in ml.Jc trinh bay trong Bao cao k~t qua ho:;it d9ng kinh doanh gifra nien dQ

17. Tang doanh thu Mn hang va cung dp·d!ch Vl.J Tir 0110112014 Tir 0110112013 d~n 31112/2014 d~n 31112/2013

VND VND

Doanh thu ban hang h6a 450,616,43 8, 700 185,873,446,930

Doanh thu ho;;tt d<)ng liip d~t 542,748,024, 150 223,876,533,467

Doanh thu khac 103,163,237, 150 42,553,499,338

Tang c«)ng 1,096,527 '700,000 452,303,479,735

18

J)

<::ONG TY CP T~P DOAN NHVA 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

18. Gia v6n hang ban

Gia v6n ct".1a hang h6a Gia v6n ho~t d()ng l~p d~t Gia v6n khac

TBng d)ng

19. ·Doanh thu hoi;tt d()ng tai chinh

Lai ti~n gll'i ngan hang Cb tlrC l9·i nhu~n dU'Q'C chia Lai chenh l~ch ty gia h6i doai clma th1,rc hi~n

TBng c()ng

20. Chi phi tai chinh

Lai ti~n vay L6 chenh l~ch tY gia h6i doai chU'a th1,rc hi~n 'L6 chenh I~ch tY gia h6i doai da tht,rc hi~n

TBng c()ng

21. Thong tin so sanh

BAO cAo TAJ CHiNH

cho ky ho9t tf9ng ti'r 01101/2014

ain 3111212014

Til' 0110112014 d~n 31112/2014

VND

435,753,857,189

514,805,823,3 74

77,019,990,542

1,027,579,671,105

Tir 0110112014 d~n 31112/2014

VND

18,252,269

23,246,000,834

148,185,365

23,412,438,468

Til' 0110112013 d~n 31112/2013

VND

110,393,470,250

263 ,370,163,375

30,284,549,319

404,048,182,944

Tir 0110112013

d~n 31112/2013

VND

25 ,803,594

25,803,594

Til' 0110112014 Til' 0110112013 d~n 31112/2014 d~n 31112/2013

VND VND

30,016,933,118

337,839,479

30,354, 772,597

--------338,023,739

224,786,875

2,748,940

565,559,554

Li s6 li~u dU'Q'C Jay tu· Bao cao tai chinh gifra nien d() cho ky ho~t d()ng tlr 01/01/2014 d~n 31112/2014 va Bao cao tai chfnh nam 2013 cua Cong ty CP T~p doan nh1,ra Bong Ada du9·c soat xet va kiSm toan bcl'i Cong ty TNHH KiSm toan va Dinh gia Vi~t Nam. .

Ha n<)i, ngay 24 th6ng OJ nam 2015 CONG T CP T~P DOAN NHVA ~ A

NguO'i l~p bi~u TP.Tai chinh k~ toan

Nguy€n Thi Thu Thuy Trin Xuan Thuy

19