TONG GONG TY GONG NGHr~p DAU THl/G V~T VI~T NAM BaD CaD UH chinhGONG TY TNHH MOT THANH VIEN Cho nam tai chinh klrt thuc ngay 31/12/20138ja chi: 58 Nguyen B1nh Khiem, 0.1, TP. HO CHI MINHBAN THUYET MINH BAa cAo TAJ CHfNH(The hi~n bang dong Vi~t Nam, ngoc;ti tru truong hQp co ghi chu bang dong tien khac)

I. D~c dii'fm ho~t dt}ng eua doanh nghi~p

1. Hlnh thue so' hl1u va'n

Tong Gong ty Gong nghi~p Oau thLjc v~t Vi~t Nam la Gong ty Nha nudc duoc chuyen doi tU Gong ty OauthLjc v~t Huang li~u my pham Vi~t Nam thea QUYE(tdinh so 4799/Q8-SGT ngay 28 thang 9 nam 2009 cuaSo Gong Thu'ang. Tong Gong ty da du'Oc sa KE(ho~eh va 8au tu thanh phD Ho Ghi Minh cc'fp Giay chungnh~n dang ky kinh doanh va dang ky thUE!, dang ky Ian dau, so 0300585984 ngay 04/12/2009 voi vondieu I~ cua Gong ty la 674.533.000.000 dong.

Ngay 08 thang 6 nam 2010, So Tru.ang So Gong Thuang co quye't dinh so 3006/Q8-SGT chuyen Gong tyme-Tong Gong ty Gong nghi~p Oau thLjc v~t Vi~t Nam sang hoc;ttdong thea mo hlnh Gong ty trach nhi~mhQu h~n mot thanh vien do Nha nudc lam chu sa hQu. Tong Gong ty da dU(1csa Ke hoQch va 8au tu thanhphD Ho Ghi Minh cap Giay chung nh~n dang ky doanh nghi~p Gong ty trach nhi~m hQu hQn mot thanhvien, dang ky Ian dau, so 0300585984 ngay 30/7 /2010 vdi von dieu I~ cua Tong Gong ty la674.533.000.000 dong.

2. LTnh VLfc kinh doanhHOQtdong chfnh eua Tong cong ty la :

• San xuat, kinh doanh dau mB dong thljc v~t, tinh dau, hU'ang li~u my pham, chat tay rua, thangao dua va cac san pham tU cay co dau.

• Xua't nh~p khau va kinh doanh v~t tu, nguyen li~u, dau thLjC v~t, san pham tinh dau, nang lamsan co dau va v~t tu thie't bj chuyen dung phl,lc Vl,l cho nhi~m Vl,l cua Tong cong ty.

• Khai thac va cung ea'p cac dich Vl,l cang M xuat nh~p khau dau thLjc v~t va cac IOQihang hoakhac,

• Dau tu, phat trien vung nguyen Ii~u cay co dau.

• San xuat, kinh doanh cac IOQibaa bl.

• GM' bie'n thuc an chan nuoi (gia suc, gia cam, thuy san).

• Ghe' bie'n luang thLjc, thLjc pham (xay xat Iua my, my an lien, banh keo, sQa).

• San xuat diesel sinh hQc (biodiesel), bia, nude giai khat (khong san xuat tQi trl,l sa cong ty).

• Gho thue kho, bai, nha d8 lam van phOng lam vi~c (chi thljc hi~n khi co dLj an dau tL1dU'(1Ccapco tham quyen phe duy~t).

• Kinh doanh v~n tai hang hoa bang xe a to, dL10ngthuy noi dia.

II. Nien dt} ke'toan, don vi tien t~ su dyng trong ke toan

1. Nien dt} ke'toan

Nien dQ ke'toan cua Tong cong ty bat dau tU ngay 01/01 va ke't thuc VaG ngay 31/12 hang nam.

2. Don vi tien t~ su dyng trong ke'toan

Don vi tien t~ su dl,lng trong ghi chep ke' toan la dong Vi~t Nam (VNO).

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TONG CONG TY CONG NGH'~P DAU THljC VAT VI~T NAM Bao GaO tai chinhCONG TY TNHH M(n THANH VIEN Gho nam tai chfnh kift thuc ngay 31/12/2013Dia chi: 58 Nguyen B1nh Khiilm, 0.1, TP. HO GHI MINHBAN THUYET MINH BAa cAo TAl cHfNH(Th€ hi~n bang dong Vi~t Nam, ngoc;li tru truong hQp co ghi chu bang dong tien khac)

III. chEf dO kEftoan ap d~ng

1. chEf dO kEf toan ap d~ng :

Tong cong ty ap d~ng cM' dO kil' toan Vi~t Nam ban hanh thea Ouyet djnh so 15/2006/0D-BTG ngay20/03/2006, cac Ghu~n mllc kil' toan Vi~t Nam do Bo Tai chfnh ban hanh va cac van ban sua dOi, bosung, huang dan thl)'c hi~n kem thea.

Tong Gong ty dang trong qua trlnh co phan h6a, gia trj doanh nghi~p cua Tong Gong ty tc;li thai di€m30/6/2011 dii dl1QCphil duy~t tc;li Ouyil't dinh so 3415/0D-BGT ngay 19/6/2012 cua BO trl10ng BO congthl1ong. Thea chi dc;lOcua co quan c6 th~m quyen, Tong Gang ty tien hanh xac djnh I?i gia tri doanhnghi~p tc;li thai di€m 0 gio ngay 01/01/2013 va dii dl1Qc BO Gong thl10ng phe dUY$t t?i Ouyil't djnh so9822/0D-BGT ngay 23/12/2013. VI V?y, Tong cong ty ap d~ng thOng tl1 106/2008m-BTG ngay17/11/2008 do BO Tai chfnh ban hanh de I?p Baa cao tai chfnh 2013 cOng nhl1 Baa cao tai chfnh nam2012. Thea do, cac khoan ml)C Tai san va Nguon von se du'QcTong Cong ty dieu ehlnh thea kElt qua danhgia I?i tai san va nQ phai tra da dl1Qeco quan e6 th~m quyen phil duy$t t?i cae quyirt dinh neu tren.

Khi xae dinh gia trj doanh nghi$p toan bo cae khaan dl)' phong phai thu kh6 doi, dl)' phong giam gia caekhoan dau tl1 tai chfnh deu dl1Qc trfch I?p va hoan nh?p ngay khi xac dinh gia trj doanh nghi$p tc;li th" .()~()~di€m 0 gio ngay 01/01/2013. Do V?y, khi I?p Baa eaa tai chfnh nam 2013 eOng nhl1 Baa eao tai e ~'?"'TRACH

nam 2012, Tong Gong ty khong xem xet vi$c trfch I?p dl)' phong giam gia cae khaan ml)e nay nhl1 ':J TAr'~~ieau eua Thong tl1 228/2009ITT-BTG ngay 07/12/2009 eua BO tai ehfnh. ~ VA K

c., PH2. Hlnh thuc so kEftmln ap d~ng ::1"Y/_

1Tong Cong ty ap dl)ng hlnh thue Chung W ghi so.

3. Tuyen ba' ve vi~c tuan thu Chua'n mlfc ke toan va Che'do ke' toan Vi~t NamTong Gong ty dii ap d~ng cac Ghu~n ml)'c ke' toan Vi$t Nam va che do kil' toan Vi~t Nam trong vi$c I?pBaa eao tai chfnh, baa gam ca vi$e ap d~ng thong tl1106/2008m-BTC ngay 17/11/2008 da BO Tai ehfnhban hanh va khong ap d~ng ThOng tl1 228/2009m-BTC ngay 07/12/2009 cua BO tai ehfnh nhl1 da trlnhbay tren.

IV. Cac chfnh sach ke' toan ap d~ng

1. Nguyen tac xac djnh caG khoan tien: tien m~t, tien gui ngan hang, tien dang chuye'n

1.1. Nguyen tac xac dinh CaG khoan tUo'ng duo'ng tien la cac khoan dau tl1 ngan hc;ln khong qua 3 tMng cokha nang chuy€n doi de dang thanh tien va khong c6 nhieu rui ro trong chuyen doi thanh tien k€ W ngaymua khaan dau tl1 d6 t?i thai di€m baa cao.

1.2. Nguyen tac, phl1o'ng phap chuye'n doi cac dong tien khac

Cae nghi~p VI) kinh te' phat sinh bang nga?i t~ du'Qe quy doi ra dong Vi$t Nam thea ty gia giaa djeh thl)'ete' t?i thai die?m pMt sinh nghi~p VI).

Thea ehu~n mlle kil' toan Vi$t Nam so 10 ("VAS 10") - Anh hu'ong cua vi~e thay doi ty gia hoi doai, tat cacac khoan chenh I$ch ty gia hoi daai da danh gia Ic;li so dLi cua cae khaan m~c c6 goc ngac;li t~ tc;li thaidie?m ke't thuc nien do tai chfnh du'Qc ghi nh?n vaa baa cao ke't qua hOc;ltdong kinh doanh trang kyo

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TONG GONG TY GONG NGHr~p DAU THljG V~T VI~T NAM Bao cao Uli chinhCONG TY TNHH MQT THANH VIEN Cha nam tai chfnh ket thuc ngay 31/12/20138ja chI: 58 Nguyen BInh Khiem, 0.1, TP. HO CHI MINHBAN THUYET MINH BAD CAD TAl CHfNH(The hi~n bang dong Vi~t Nam, ngaC;litru trL10ng hQp co ghi chu bang dong tien kha.c)

Cong ty ap d~ng chuan mljC ke' taan Vi~t Nam so 10 ("VAS 10") - Anh hL1angcua vi~c thay doi 19 gia hoidaai va Thong tL1179/2012m-BTC ngay 24/10/2012 do BTC ban hanh huang dan xu I:) chenh I~ch ty giado danh gia lC;liso dL1cac khaan m~c co goc ngaC;lit~. Thea do, chenh I~ch ty gia do danh gia lC;liso du cackhaan m~c tien t~, n<;iphai thu, nQ phai tra tC;lithai diem cuoi nam du'Qc danh gia thea ty gia mua vaa cuaNgan hang thuong mC;linoi daanh nghi~p ma tai khaan cong bo tC;lithai diem I~p baa caa tai chfnh, sau khibu tru chenh I~ch tang va chenh I~ch giam, so chenh I~ch con lC;lidL1QchC;lChtaan vaa daanh thu haC;ltdQngtai chinh ha~c chi phf tai chfnh trong kyoTY gia hoi daai duQc ap d~ng de danh gia so dL1tC;lingay 31/12/2013: 21.080 d/USD.

2. Chfnh sach kEf toan den vai hang ton kho

Nguyen tac danh gia hang ton kho: Hang ton kha dL1Qctfnh thea gia goc. TrL10ng hQp gia trj thuan co the'thljC hi~n duQc thap han gia goc thl phai tfnh thea gia trj thuan co the thljC hi~n duQc. Gia goc hang tonkha baa gam chi phf mua, chi phf che' bie'n va cac chi phf lien quan trljC tie'p khac phat sinh de' co du'<;ichang ton kha a dja diem va trC;lng thai hi~n tC;li.

Gia goc cua hang ton kha mua ngaai baa gam gia mua, cac laC;lithue' khong dL1Qchaan lC;li,chi phi v~n -J11

chuyen, boc xe'p, baa quan trong qua trlnh mua hang va cac chi phi khac co lien quan trljC tie'p de'n vi~c NG

mua hang ton kha.HI~W'I} 1

Gia goc cua hang ton kha do don vi tlj san xuat baa gam chi phi nguyen li~u v~t Ii~u trL!C tie'p, chi phi nhan ~~I

cong trL!C tie'p, chi phi san xuat chung co djnh va chi phi san xuat chung bie'n doi phat sinh trong qua trlnh ANchuyen haa nguyen Ii~u v~t li~u thanh thanh pham.

NhO'ng chi phi khOng dL1Qctfnh vaa gia goc cua hang ton kha:

- Cac khaan chie't khau thL10ng mC;liva giam gia hang mua do hang mua khong dOng quy cach, phamchat.

- Chi phi nguyen v~t Ii~u, chi phi nhan cong va cac chi phi san xuat, kinh daanh khac phat sinh tren mucbin h thuong,

- Chi phi baa quan hang ton kha tru cac chi phi baa quan hang ton kha can thie't cha qua trlnh san xuattie'p thea va chi phi baa quan hang ton kha phat sinh trong qua trlnh mua hang.

- Chi phi ban hang.- Chi phi quan I:) daanh nghi~p.

Phuong phap xac dinh gia tri hang ton kho cuen ky: Gia trj hang ton kha cuoi ky dUQc tfnh thea phuongphap blnh quan gia quyen.

Phuong phap h~ch toan hang ton kho: Tong cong ty ap d~ng phuong phap ke khai thu'ong xuyen de' hC;lChtaan hang ton kha.

L~p dlj phong giam gia hang ton kho: DL! phOng giam gia hang ton kha duQc I~p vaa thai diem cuoi namla so chenh I~ch giO'a gia goc cua hang ton kha Ian han gia tri thuan co the thL!C hi~n duQc cua chOng.

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TONG CONG TY CONG NGHI~P DAU THljC V~T VI~T NAM BaD CaD tai chinhCONG TY TNHH M(n THANH VIEN Cho nam tai chfnh kEn thuc ngay 31/12/20138ja chi: 58 Nguyen SInh Khiem, 0.1, TP. HO CHI MINHBAN THUYET MINH BAa cAo TAl cHfNH(Th~ hi~n bang dong Vi~t Nam, ngoC:litn! trl1ang hQp co ghi chu bang dong tien khac)

3. Nguyen Ulc ghi nh~n cac khmin phai thu thLlong m~i va phai thu khac:

Nguyen tac ghi nh~n: Cae khoan phai thu kMch hang, khoan tra trLioc cho ngLibi ban, va cac khoan phaithu khac tC:lithai di~m baa cao, nlfu:

- Co thai hC:lnthu hoi ha~c thanh taan dU'oi 1 nam (ha~c trong mot chu ky san xuat kinh daanh) dLiQCphan laC:li130rai san ngan hC:ln.

- Co thai hC:lnthu hoi ha~c thanh toan tren 1 nam (ha~c tren mot ehu ky san xuat kinh daanh) dl1QcphanlaC:li130rai san dai hC:ln.

L~p dLj phong phai thu khO doi:

Thea ke't qua xae dinh gia tr! daanh nghi~p, cac khaan dtf phong deu dLiQChaan nh~p. Do v~y, Tong Cangty khang xem xet I~p dtf phOng cha cac khaan phai thu dii dl1Qcdl1a vaa xac dinh gia tr! daanh nghi~p.

namnamnamnamnamnam

05-1206

03-2503-054608

4. Nguyen tac ghi nh~n va khifu hao tai san clf djnh

rai san co djnh hiJu hlnh, tai san co dinh va hlnh dLiQCmua sam trLioc thai di~m 01/01/2013 dl1Qc ghinh~n thea gia danh gia lC:lidii du'QCcap co tham quyen pM duy~t. rai san co djnh hiJu hlnh, tai sa codinh va hlnh pMt sinh sau thai di~m 01/01/2013 dLiQCghi nh~n thea gia goc. ?p'C'

y ./'Trang qua trlnh su dl,mg, tai san co dinh hiJu hlnh, tai san co dinh va hlnh dLiQCghi nh~n thea ngM~'1-gia, haa man luy kEJ"va gia tr! can 1C:li. "~~~N ~

, *Kha'u haa dL1Qctrfch thea phu'ong phap dU'ang thang. Thai gian khau hao dL1QcL10Ctfnh nhLi sau: DMIIN #,.t

cY-'- May moc, thie't bi- PhL10ngti~ n v~n ta i- Nha cua, vat kie'n truc- Thie't b" dl,Jng CI,Jquan Iy- Ouyen su dl,Jng da't- Phan mem ke'taan

5. Nguyen tac ghi nh~n cac khoan dau tLl tai chfnh

Khoan dau tL1vaa cang ty can, cong ty lien ke't pMt sinh trLioc thbi die'm 01/01/2013 dLiQCghi nh~n theogia tri danh gia iC:lidLiQCcap tham quyen pM duy~t. Khoan dau tLi VaG cang ty con, cang ty lien ke't pMtsinh sau thai die'm 01/01/2013 dLiQCghi nh~n thea gia goc.

LQi nhu~n thuan dL1Qechia W cang ty con, cong ty lien ke't phat sinh sau ngay dau tLi dL1Qcghi nh~n VaGBao cao Ke't qua haC:ltdong kinh doanh. Cac khaan dLiQCchia kMc (ngoai IQi nhu~n thuan) dLiQCcoi laphan thu hoi cac khaan dau tu' va du'Qcghi nh~n 130khaan giam tn! gia ga'c dau tLi.

Khoan dau tu' VaG cang ty lien daanh phat sinh trLioc thai die'm 01/01/2013 du'Qc ghi nh~n theo gia tridanh gia lC:lidu'QCcap tham quyen phe duy~t. Khoan dau tL1vao cang ty lien doanh pMt sinh sau thaidie'm 01/01/2013 dLiQCghi nh~n theo gia goc.

Khoan von gop lien daanh khang dieu chlnh theo thay doi clla phan Sd hiJu clla Tong cong ty trong tai santhuan clla cang ty lien doanh, Baa cao Ke't qua hOC:ltdong kinh daanh ella Tong cong ty phan anh khoanthu nh~p dL1Qcchia W IQi nhu~n thuan luy ke' clla Cang ty lien doanh pMt sinh sau khi gop von lien doanh.

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TONG GONG TY GONG NGHI~P DAU THljG VAT VI~T NAM Bao cao tai chinhGONG TY TNHH MOT THANH VIEN Cho nam tai chinh kin thOc ngay 31/12/20138ja chi: 58 Nguyen B1nh Khiem, 0.1, TP. HO CHI MINHBAN THUYET MINH BAa GAo TAl GHfNH(Th€ hi~n bang dong Vi~t Nam, ngo<;ti tru truong hOp co ghi chO bang dong tien khac)

Ho?t dong lien doanh theo hlnh thuc Ha?t dong kinh daanh dong ki€m saat va rai san dong kiem saatd1l0c ap dung nguyen tac ke' taan chung nhu voi cac ha?t dong kinh daanh thOng thu'Cing kMc. Trang d6:

- Thea d6i rieng cac khaan thu nh~p, chi phi lien quan de'n ha?t dong lien daanh va thllc hi~n phan bocha cac ben trang lien daanh theo hOp dong hOp tac kinh daanh,- Thea d6i rieng tai san g6p von lien doanh, phan von g6p vaa tai san dong ki€m saat va cac khoan congno chung, cong nQ rieng phat sinh tU ha?t dong hQp tac kinh daanh tai san dong ki€m saat.

T?i Tong cong ty khong phat sinh cac ho?t dong lien doanh theo hlnh thuc ha<;ttdong kinh daanh dongki€m soat va rai san dong ki€m saat.

Tong Cong ty dang trong qua trlnh co phan Ma, taan bo cac khaan dl/ phOng cho cac khoan dau tll (ne'uc6) deu dllqc hoan nh~p khi xac dinh gia trj doanh nghi~p, VI v~y, Tong Cong ty khOng xem xet vi~c trichI~p dl/ ph6ng giam gia dau tll tai chinh t?i thCii diem cuoi nien do.

6, Nguyen tac ghi nh~n va vcrn hoa cac khoan chi phi eli vay

Chi phi di vay dllQc ghi nMn vaa chi phi san xuat, kinh daanh trong ky khi pMt sinh, tru chi phi di vaylien quan trl/c tie'p de'n vi~c dau tll xay dl/ng ha~c san xuat tai san do dang dllQc tfnh van gia trj cila taisan d6 (du'Qc von hoa) khi c6 dil cac dieu ki~n quy dinh trong Chuan ml/C Ke' toan Vi~t Nam so 16 "Chi .O~I

phi di vay". Q~'rAA

Chi phi di vay lien quan trl/c tie'p de'n vi~c dau tv xay dl/ng hai):c san xuat tai san do dang dvqc tfnh v ~. TA,!~gia tri clla tai san d6 (du'Qc von haa), baa gam cac khaan lai tien vay, phan bo cac khaan chie't kha'u ha ~ VAphu troi khi pMt hanh trai phie'u, cac khaan chi phi phu pMt sinh lien quan Wi qua trlnh lam thil tuc vay. ~1- p

I,7. Nguyen tac ghi nh~n va phan bfi chi phi tra tniacI

Cac chi phi tra truoc chi lien quan de'n chi phi san xuat kinh daanh nam tai chinh hi~n t?i dUQc ghi nh~nla chi phi tra trvoc ngan h<;tnva dUQCtfnh vaa chi phi san xuat kinh daanh trang nam tai chinh

Cac chi phi sau day da pMt sinh trang nam tai chinh nhvng dvqc h?ch toan vaa chi phi tra trlloc dai h?nde' phan bo dan vaa ke't qua ha?t dong kinh daanh trang nhieu nam:

- Chi phi n?a vet cang- Cong cu dung cu

Vi~c tfnh va phan bo chi phi tra trvoc dai h?n vaa chi phi san xua't kinh daanh tUng ky h?ch taan du'qccan cu vaa tinh chat, muc do tUng la?i chi phi de' chon phu'ong pMp va tieu thuc phan bo hQp Iy, Chiphi tra trl10C dVQc phan bo dan van chi phi san xuat kinh daanh thea phuong phap dllCing thang.

8. Ghi nh~n cac khoan phai tra thLio'ng m~i va phai tra khac

Cac khoan phili tra ngvCii ban, phai tra kMc, khaan vay t?i thCii diem bao cao, ne'u:- C6 thCii h<;!n thanh taan du'oi 1 nam ha~c trang mot chu ky san xua't kinh daanh dvqc phan la<;!i la nqngan h<;!n,

- C6 thCii h<;!nthanh taan tren 1 nam hoi):c tren mot chu ky san xUElt kinh doanh dllQc phan la<;!ila nQ daih<;!n

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TONG CONG TY CONG NGHI~P DAU THtjC VAT VI~T NAM , BaD, CaD Uli chinhCONG TY TNHH M(n THANH VIEN Cho nam tili chfnh ket thuc ngay 31/12/2013D\a chi: 58 Nguyen B1nh Khiem, 0,1, TP. HO CHI MINHBAN THUYET MINH BAa cAo TAl CHINH(The hi~n bang dong Vi~t Nam, ngoC).itru truong hQp co ghi chu bang dong tien khac)

9. Nguyen tac ghi nh~n chi phi phai tra

Cac khoan chi phi th~fC te chLia pMt sinh nhLing dLiQCtrich tru'oc van chi phi san xuat, kinh doanh trong k~M dam bao khi chi phi phat sinh thL,fc tEl' khOng gay dot biifn cho chi phi san xuat kinh doanh tren co sodam bao nguyen tac phu hQp giua doanh thu va chi phi. Khi cac chi phi d6 phat sinh, ne'u c6 chenh I~chvoi so da trich, ke' toan tien hanh ghi bo sung ho~c ghi giam chi phi tLiang ung voi phan chenh I~ch,

10. Nguyen tac ghi nh~n vCln chu so huu

Von dau tLi clla Chll sO huu dUQc ghi nh~n theo so von thL,fcg6p clla Chll SO huu,

LQi nhu~n sau thue' chua phan phoi la so IQi nhu~n W cac hoC).tdong clla doanh nghi~p sau khi tru (-) cackhoan dieu chlnh do ap dl)ng hoi to thay doi chinh sach kl'f toan va dieu chlnh hoi to sai s6t trQng ye'uclla cac nam truoc,

11. Nguyen tac va phLfo'ng phap ghi nh~n doanh thu

Doanh thu ban hang

Doanh thu ban hang dLiQCghi nh~n khi dong thai thoa man cac dieu ki~n sau:

- Phan Ion rlli ro va IQi ich gan lien voi quyen sO huu san pham ho~c hang h6a da duQc chuyifn giaocho nguai mua;- Tong cong ty khOng con nam giu quyen quan Iy hang h6a nhu ngLioi so huu hang h6a ho~c quyenkiifm soat hang h6a;- Doanh thu duQc xac dinh tLiang doi chac chan;- Tong cong ty da thu dU'Qcho~c se thu dLiQCIQi ich kinh te' W giao djch ban hang;- Xac dinh dLiQCchi phi lien quan de'n giao dich ban hang

Doanh thu cung cifp dich Vl)

Doanh thu cung cap djch VI) du'Qc ghi nh~n khi ke't qua clla giao dich dd dLiQCxac dinh mot cach dangtin c~y, Truong hQp vi~c cung cap dich VI) lien quan de'n nhieu ky thl doanh thu dLiQCghi nh~n trong kytheo ke't qua phan cong vi~c da hoan thanh van ngay I~p Bang Can doi kEf toan clla ky d6. Ke't qua cllagiao djch cung cap dich VI) dl1Qcxac dinh khi thoa man cac dieu ki~n sau:

- Doanh thu du'Qc xac dinh tLiang doi chac chan;- C6 kha nang thu dLiQCIQi ich kinh te' W giao dich cung cap dich VI) d6;- Xac dinh dU'Qcphan cong vi~c da hoan thanh van ngay I~p Bang can doi ke'toan;- Xac djnh du'Qc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich VI)

d6;

Phan cong vi~c cung cap dich VI) da hoan thanh dLiQCxac dinh theo phu'ang phap danh gia cong vi~choan thanh,

Doanh thu ho~t dQng tai chinh

Doanh thu phat sinh W tien lai, tien ban quyen, co Wc, IQi nhu~n dLiQCchia, ke ca phan IQi nhu~n dLiQcchia W cac Cong ty con, Cong ty lien ke't, lien doanh c6 nguon goc W IQi nhu?n trLioc thai diem30/6/2011 va cac khoan doanh thu hoC).tdong tai chinh khac du'Qc ghi nh?n khi thoa man dong thai hai(2) dieu ki~n sau:

17

:=~CONIf NHI~vu

'iNHKIE~,lIAJ--TP, ~=

TONG GONG TY GONG NGH'~P DAU THtfG VAT VI~T NAM , ,Baa, cao tal chinhGONG TY TNHH M(n THANH VIEN Cho nam tai chfnh ket thuc ngay 31/12/20138ia chi: 58 Nguyen B1nh Khiem, 0.1, TP. HO CHI MINHBAN THUYET MINH BAa GAo TAl GHfNH(Th~ hi~n bang dong Vi~t Nam, ngo(,li tru trLiong hOp co ghi chu bang dong tien khac)

- C6 kha nang thu dll(iC loi fch kinh te'tU giao dich d6;- Doanh thu du'(ic xac dinh tLicJngd6i chac chan.

12. Nguyen tac va phLiang phap ghi nh~n chi phi tai chlnh

Cac khoan chi phf d1l0c ghi nh?n vaG chi phf tai chinh gam:- Chi phi ho~c cac khoan 10 lien quan de'n cac hO(,lt dong dau tll tai chlnh;- Chi phi cho vay va di vay v6n;- Cac khoan 10 do thay d5i ty gia h6i doai clla cac nghiep vu phat sinh lien quan den ngo9i te;- Dlj phong giam gia dau tll chung khoan, dlj phong giam gia dau tll dai h(,ln.

Cac khoan tren dll(ic ghi nh?n theo t5ng so' phat sinh trong ky, kh6ng bu tru voi doanh thu ho9t dong taichinh.

13. Nguyen tac va phLiang phap ghi nh~n chi phi thue' thu nh~p doanh nghi~p hi~n hanh, chi phi thue'thu nh~p doanh nghi~p hoan I~iThuE! thu nh~p hi~n hanhThuEf thu nh?p hien hanh la khoan thuij' d1l0c tfnh dlja tren thu nh?p tfnh thUEl'.Thu nh?p tfnh thUElchenhlech so voi IOi nhu?n ke'toan la do dieu chlnh cac khoan chenh lech t9m thai giua thue' va ke' toa. p 'cchi phi khOng dll(iC tru cOng nhll dieu chlnh cac khoan thu nh?p khOng phai chiu thue' va cac kh I 'go:

- .".d 110c ch uy e'n. ollUH!~ '1-If VAN ::t:

Thue'thu nhap hoan la i .:E'~OAN :z:. . roAN *

Thue' thu nMp hoan 19; la khoan thue thu nh?p doanh nghiep S8 phai nop ho~c S8 d1l0Choan 19i do 6 ~lech t9m thOi giua gia tri ghi s5 clla tai san va n(i phai tra cho muc dfch Bao cao tai chfnh va cac -" Y\ .

dung cho muc dich thue'. Thue' thu nh?p hoan 19i phai tra d1l0Cghi nh?n cho tat ca cac khoan chenh lecht9m thai chiu thue'. Tai san thue' thu nh?p hoan 19i chi d1l0c ghi nh?n khi chac chan trong tu'Ong lai S8 c6IOi nhu?n tfnh thue' d8 su dung nhung chenh lech t9m thai d1l0Ckhau tru nay.

Gia tri ghi s5 clla tai san thue' thu nMp doanh nghi~p hoan l(,Ii dLi(iC xem xet l(,Ii VaG ngay ke't thuc namtai chfnh va S8 du'(iC ghi giam den muc dam bao chac chan c6 dll loi nhu?n tfnh thue' cho phep IOi ichclla mot phan ho~c toan bo tai san thuif thu nh?p hoan 19i dLi(iC su dl)ng. Cac tai san thue thu nh?pdoanh nghi~p hoan '9i chlla du'Oc ghi nh?n trlloc day d1l0Cxem xet 19; VaG ngay ke't thuc nam tai chinh vadu'OCghi nh?n khi chac chan c6 dll l(ii nhu?n tfnh thue' d8 c6 the su dl)ng cac tai san thue' thu nh?p hoan19i chlla ghi nh?n nay.

Tai san thue' thu nh?p hoan 19i va thue' thu nh?p hoan 19; phai tra dll(ic xac dinh theo thue' suat dlj tfnh S8ap dl)ng cho nam tai san dliOC thu hoi hay no phai tra dliOC thanh toan dlja tren cac muc thue' suat c6hieu Iljc t(,li ngay ke't thuc nam tai chfnh. Thue' thu nh?p hoan 19i dLiQCghi nh?n trong Baa cao ke't quah09t dong kinh doanh tru khi lien quan de'n cac khoan ml)c d1l0C ghi th~ng vao v6n chu so huu khi d6thue' thu nh?p doanh nghiep S8 du'Oc ghi th~ng VaGv6n chll so hO'u.

18

TONG CONG TY CONG NGHI~P DAU THljc VAT VI~T NAM-CONG TY TNHH MOT THANH VIEN BaD CaD tiJi chfnh

58 Nguyen B1nh Khiem, Qu~n 1, Tp. Ho Chi Minh Cho nam tai chfnh kEft thuc ngay 31/12/2013

BAN THUYET MINH BAD CAD TAl CHINH

(The hi~n bang tien dong Vi~t Nam, ngoq.i tru truong h<;1pco ghi ehu bang dong tien khae).

V. Thong tin btl sung cho cac khoan mL.JCtrlnh bay trong Bang can do'j kif toan va Bao CaD ke't qua hOC;ltdQng

kinh doanh

Cuoi nam

1.245.569.300

1.173.719.770

69.540.530

2.309.000

140.820.715.855

107.341.195.512

33.479.520.343(#1,762,044.41 usd)

CQng 142.066.285.155

Dau nam

486.529.140

435.964.619

48.255.521

2.309.000

102.819.970.531

96.512.420.052

6.307.550.479(# 302.839,95 usd )

541.367.728.339

139.992,00 usd #

93.978,00 usd #

Cuo'j nam

624.905.633.759

6.339.092.552

3.998.791.680

1.011.700.872

1.328.600.000

631.244.726.311

1 - Tien va GaG khoan tu'o'ng du'o'ng tien

Tien m~t

- Tien m~it tq.i quy

- Tien m~t tq.i Chi nhanh Ha NOi

- 8a quy

Tien gui ngan hang

- Tien gui VNO

- Tien gui ngoq.i t~

2. Phai thu cua khach hang

Phai thu khaeh hang trong nude (*)

Phai thu khaeh hang nude ngoai

MITSUI AN 0 CO., LTD 189,696 usd #

SUMITOMO CORPORATION 47,993.4 usd #

QINGOAO CONNECT IMPORT & EXPORT CO.,LTO

COng

(*) Trang do, khoan phai thu eua Cong ty CP Oau thl)'e V?t Thu fJue la 199.000 usd tliong dliong 4.194.920.000

dong da qua hq.n thanh toan tren 3 nam nhling do Tong cong ty dang trang qua trlnh co phan Ma, Tong eong ty

danh gia khong e6 rui ro dai voi khoan nQ phai thu nay va da dlia vaa xac dinh gia tr! doanh nghi~p cila Tong

eong ty tq.i thai diem 30/6/2011 (da dliQC cap e6 tham quyen pM duy~t gia tri daanh nghi~p) nen Tong eong ty

khong trieh I~p dl)' phOng n<;1phai thu kh6 d6i nhli yeu eau tq.i thOng tli 228/2009!TT-STC ngay 07 thang 12 nam2009 eua So Tai ehinh.

19

TONG CONG TY CONG NGHI~P DAU THl)'C V~T VI~T NAM-CONG TY TNHH MOT THANH VIEN BaD CaD tfii chfnh58 Nguyen B1nhKhiem, Ou~n 1, Tp. He Chi Minh Cho nam tai ehfnh ket thue ngay 31/12/2013

BAN THUYET MINH BAa cAo TAl CHINH(The hi$n bang tien dong Vi$t Nam, ngo<;litru trlJong hqp co ghi chO bang dong tien khac).

3. Tra tnfO'e eho ngLiO'i banCong nO mua hang

- Tra truDc cho nguoi ban trong nUDe

- Tra truDc cho nguoi ban nUDengoai

Cong nO sua chua, XOCB, mua sam TSCO

- Tra trLfDCcho nguoi ban trong nUDe

- Tra truDC eho nguoi ban nUDcngoai

Gong

4. Cae khoan phai thu khaePhai thu cua cac dOn vi uy thac nh~p khau (*)

Cong ty CP dau thtjc v~t Thu Ouc

Phai thu c6 tUc

Cong ty CP Trich Iy Oau thtjc v~t

Cong ty TNHH Oau thtjc v~t Cai Uin

Cong ty TNHH My Pham LG Vina

Phai thu l<;litien thuif TNCN cua can bo cong nhan vien

Phai thu khoan thue nh~p khau duqc hoan

Phai thu c6 phan hoa

Phai thu khac

Gong

Gulli nam Oau nam

1.201.621.238 2.405.568.191

134.315.964 2.405.568.191

1.067.305.274

1.906.729.454 75.060.000

1.906.729.454 75.060.000

3.108.350.692 2.480.628.191

Gulli nam Oau nam1.390.000.000 1.390.000.000

1.390.000.000 1.390.000.000

50.690.000.000 46.722.800.0~3.570.000.000 '~&fc4.998.000.Q ,VuHAI

40.320.000.000 33.324.800.~.~~:6.800.000.000 8.400.000.ck~OAH

~681.061.071 1.079.715. c~\'

937.138.756~

1.384.648.510 1.227.646.764

582.596.461 2.521.580.013

55.665.444.798 52.941.742.121

(*) Phai thu cua cae don vi uy thae nh~p khau, ehu yeu la tien hang nh~p khau, thue nh~p khau, thue' gia tr! giatang, phi uy thac nh~p khau. Khoan phai thu nay da qua h<;lnthanh toan tren 3 nam nhung do T6ng cong ty dangtrong qua trlnh c6 phan hoa, Tong cong ty danh gia khong co rui ro doi vDi khoan nQ phai thu nay va da dua vanxac djnh gia tri doanh nghi~p cua Tong cong ty t<;li thOi diem 30/6/2011 (da dUQCcap co tham quyen phe duy~tgia tr! doanh nghi~p) nen Tong cong ty khong trfch I~p dtj ph6ng no phai thu kho d6i nhu yeu cau t<;li thong tu228/2009/TT-BTC ngay 07 thang 12 nam 2009 eua BOTai ehfnh.

20

TONG CONG TY CONG NGHI~P DAU THljC V~T VI~T NAM-CONG TY TNHH MQT THANH VIEN BaD CaD tai chfnh

58 Nguyen B1nhKhiem, Qu~n 1, Tp. Ho Chi Minh Cho nam tai ehfnh ket thue ngay 31/12/2013

BAN THUYET MINH BAD CAD TAl CHINH(The hi~n bang tien dong Vi~t Nam, ngo<;litru trvong hc)p co ghi ehu bang dong tien khae).

5. Hang ton kho

Gia glle eua hang ton kho

Hang mua di dvong

Nguyen Ii~u, v~t Ii~uCong Cl) dl)ng Cl)Chi phi san xuat kinh doanh dCidangThanh phamHang hoaHang cho mVQn

Cong

Dl/ phOng giam gia hang ton khoGia trj thuan co the thl/C hi~n dVQc cUa hang ton kho

6. Thue' GTGT dtiQ'e khjfu tru

Thulf GTGT dVQc khau tru eua HHDV trong nVde

Thull' GTGT dVQc khau tru eua hang nh~p khau

Thue GTGT dVQc khau tru t<;liChi nhanh Ha NOi

Cong

7. Thu1fva cae khoan phai thu Nha ntiue

Thull' TNDN nop thua

Tien thue dat nop thua

Cong

8. Tai san ngan hqn khae

rai san thilfu cho xu Iy (*)

TCJm ling

Cong

CUlli nam

39.536.846.131

101.098.899.252

988.050.648

56.940.903.021

42.217.055.305

240.781.754.357

240.781.754.357

Culli nam

22.517.606.408

10.159.765

22.527.766.173

Culli nam

15.290.710.053

630.323.575

15.921.033.628

Culli nam

1.322.320.946

233.853.000

1.556.173.946

Oau nam

72.006.011.981

2.030.231.836

1.452.713.781

88.677.112.443

104.211.909.823

1.565.027

268.379.544.891

268.379.544.891

Oau nam

15.290.710.053

1.065.889.550

16.356.599.603

Oau nam

834.330.000

834.330.000

(*) rai san thie'u cho xu Iy ehu ye'u la gia trj eua hang h6a nh~p khau bj thieu hl)t, bao gam ea thie'u hl)t khOngdVQebai thvong (thie'u hl)t nhO han ho?e bang 0,5%) va thieu hl)t dVQeCo quan bao hiem boi thvong ( thieu hl)t IOnhan 0,5%).

9. Phai thu dai hqn khae

Til~n d?t CQCthue van phOng eho Cty Quan Iy KD nhaThanh phD

Cong

21

Culli nam

135.000.000

135.000.000

Oau nam

135.000.000

135.000.000

TONGCONGTY CONGNGHI~P DAU THljC V~T VI~T NAM-CONG TY TNHH M(lT THANH VIEN Bao cao h'li chinh

58 Nguyen Binh Khiem, Ou~n 1, Tp. H6 Chi Minh Cho nam tai chinh ke't thuc ngay 31/12/2013BAN THUYET MINH BAD CAD TAl CHfNH

(The hi~n bang lien dong Vi~l Nam, ngo().i In] lru'ong hop co ghi chO bang dong lien khac).

Chi tieu

10. Tang, gii\m tai san cef dinh hii'u hlnh

Nha cua v~t kHfn

truc

May moc

thie't bjPhuong ti~n

v~n tai

Thie't bi, dl.lng

Cl.l quan Iy

TSCDHH

KHAc nfng cqng

Cuoi nam EJifu nam

400.669.240.438165.995.525165.995.525

2.300.422.7912.300.422.791

398.534.813.172

3.772.132.450165.995.525165.995.525

1.364.882.2531.364.882.2532.573.245.722

2.529.285.784317.785.643297.019.90320.765.740

895.546.361895.546.361

1.951.525.066

2.709.515.228471.009.780471.009.780

3.180.525.008

66.359.320.53716.508.314.35916.498.104.020

10.210.339684.032.383684.032.383

82.183.602.513

I. Nguyen gia TSCD hii'u hlnh

So dv dau nam 180.009.390.627 212.485.065.113 4.402.652.248So tang lrong nam- Mua sam mdi

So giam trong nam 22.906.364 912.634.174-Giam khac 22.906.364 912.634.174So dv cuoi nam 179.986.484.263 211.572.430.939 4.402.652.248

II. Gia tr! hao mon lLiy ke'

So dLfdau nam 45.776.701.388So tang trong nam 7.433.825.475~ . - _.- Khau hao trong nam 7.433.210.397- Tang khac 615.078- -----

So giam trong nam 763.548-Giam khac 763.548

So dLfcuoi nam 53.209.763.315

III. Gia tn con Iqi cua TSCD hii'u hlnh

TC).ingay dau nam 134.232.689.239 146.125.744.576 1.693.137.020 1.242.846.666TC).ingay cuoi nam 126.776.720.948 129.388.828.426 1.222.127.240 621.720.656

Nguyen gia TSCD da het khau hao van con su dwng 2.371.718.111Nguyen gia TSCD dung de the chap cam co ( Xem thuyet minh so 22. Vayva nQ dai hC).nmwc V clla Thuyet minh Bao cao tai chinh) 96.723.159.182

Kh6ng co tai san co dinh nao dang cha thanh 1'1 vaG thai diem cuoi ky;Kh6ng co cam ket nao ve vi~c mua ban tai san co dinh hO'uhlnh co gia tr! Idn vaG thai diem cuoi ky;

11. Tang, giam tai san cef djnh vo hlnh

875.934.279

96.723.159.182

Chi tieuQuyen su dl.lng

d~nPhan mem

may vi tfnhTo'ng cqng

4.660.083.2402.064.948.0002.595.135.240

2.595.135.240 2.064.948.000 4.660.083.240

755.999.148 1.032.474.000 1.788.473.148119.779.368 258.118.500 377.897.868

-----

--------- --------

875.778.516 1.290.592.500 2.166.371.016

1.839.136.092 1.032.474.000 2.871.610.092?}719.356.724 774.355.500 2.493.712.224

I. Nguyen gia TSCD vo hlnh

So dLfdau nam

So tang trong namSo giam trong namSo dLfcuoi nam

II. Gia tr! hao mon lOy ke'

So dLfdau nam----- - - --- -------------------------

So tang trong nam----_. - _. --- --- ------------------So giam trong nam- --+--- -- -----------------------So dLfcuoi nam

III. Gia tri con Iqi cua TSCD vo hlnh

TC).ingay dau nam------------------------------------

TC).ingay cuoi nam

TONG CONGTY CONG NGHI~P DAU THl/C V~T VI~T NAM-CONG TY TNHH MOT THANH VIEN Sao cao tai chinh

58 Nguyen Binh Khiem, Qu~n 1, Tp. Ho Chi Minh Gho nam tai chfnh kin thuc ngay 31/12/2013

SAN THUYET MINH sAo cAo TAl CHiNH

(The hi~n bang tien dong Vi~t Nam, nga~i tru trvang hQp co ghi chu bang dong tien khac).

12. Chi phi xav dlfng cd ban do dang

Otj an Oay chuyen tinh luy~n 100 tan/ngay

Otj an mo rQng nha thanh ph~m B1N~o vet khu nVDc trVDc ben tau

Nha kho cang Nha Be

CQng

Culli na m

204.023.889

99.562.66290.832.695

10.067.273

404.486.519

Dau nam

204.023.88999.562.662

303.586.551

13. DilU tit vao cong tv con

14. Dau tll' vel0 cong ty lien ke't, lien doanh

Ten cong tv lien kel lien doanh TV I~ so

hii'u

Gongty GPDauthl,fcV?t TL10ngA 9.679.900 51,00% 394.939.920.000Gongty GPDau thl,fcV?t Tan Blnt - -

Gongty GPTrfch Iy Dau thl,fcV?t 7.140.000 99,36% 76.400.921.000Gongty GPTM Dau thl,fcV?t 1.530.000 98,71 % 15.726.813.000

-_._---

CQng 18.349.900 487.067.654.000

394.939.920.000

30.671.206.8~F=:~2

76.400.921.0~ T

15.726.813.0~~! T~

517.738.860.8~ ~

lANA

p.H6Dau na~

51,00%

51,00%

99,36%

98,71 %

Dau nam

TV I~ c6 Gia ghi slf theo

phan gia l1anh gia Igi

T6ng cong tv tgi thui (liem

so hii'u 01/01/2013

9.679.900

2.198.000

7.140.000

1.530.000

20.547.900

SCI CPso hii'u

Culli nam

TV I~ c6 Gia ghi s6 theo

phan gia l1anh gia I~i

T6 ng co ng t~ i thui l1ie'm

tv so hii'u 01/01/2013

So' CP

so hii'uTen cong tv con

Cong ty Oau an Golden Hope NB (i)Gong ty TNHH OTV Cai Lan (ii)

Cong ty TNHH My ph~m LG-VINACong ty CP Baa bl Oau thl/C v~tCong ty CP Oau thl/c V?t Tan Blnh (iii)

Cong ty TNHH OTV Khu Wc Mien BacVi~t Nam (iv)

49%

32%40%

44,16%27,13%

30,00%

47.192.438.524 47.192.438.52417.449.654.00 usd # 372.962.905.170 16.416.212,79 usd # 351.522.050.220

3.000.000,00 usd # 52.241.827.562 3.000.000,00 usd # 52.241.827.562

3.532.800 cp # 91.852.800.000 3.532800 cp # 91.852.800.0002.307.900 cp # 30.671.206.823

151.200.000.000

CQng 746.121.178.079 542.809.116.306

(i) Thea Bao caa tai chfnh nam 2013 clla Cong ty Oau an Golden Hope Nha Be bat dau tV 01/01/2013 va ke"t thuc ngay31/12/2013 dVQc I?p cho ml)C dfch I?p bao cao tai chfnh hQp nhat clla T6ng cong ty (chVa dvqc kiem toan), khaan ml)cNguon von Chll so hau clla Gong ty Oau an Golden Hope Nha Be tC;lithai diem 01/01/2013 va 31/12/2013 Ian Ivqt la-55.565.604.848 dong va - 92.406.890.473 dong (cung la so am). T6ng cong ty khOng trfch I?p dl/ ph6ng giam gia dau tvtai chfnh dai h~n clla khoan dau tll nay do T6ng cong ty dang trong qua trlnh c6 phan hoa, kilt qua xac djnh gia tri doanhnghi~p clla T6ng cong ty lien quan d8n khoan dau tll nay dllqc cO quan co th~m quyen pM duy~t thea gia goc la47.192.438.524 dong. Khi chfnh thuc chuyen sang Gong ty c6 phan, khoan dau tll nay S8 dllqc xac djnh I~i nhllng khongthap hOn gia goc da dau tv.

23

TONG CONG TY CONG NGHI~P DAU THtfC V~T VI~T NAM-CONG TY TNHH MQT THANH VIEN Bao cao tai chinh

58 Nguyen Binh Khiem, Ou~n 1, Tp. Ho Chi Minh Cha nam tai chinh ket thuc ngay 31/12/2013

BAN THUYET MINH BAD CAD TAl CHINH(The hi$n bang tien dong Vi$t Nam, ngoqi trlf trllong hc;1Pco ghi chu bang dong tien khac).

(ii) Khoan dau tv vaa Cong ty TNHH OTV Gai Lan tang 1.033.441,21 usd # 21.440.854.950 dong W khaan lc;1inhu~n dllc;1Cchia thea Nghi quye't HQi dong thanh vien ngay 08/06/2013 la 826.891,2 usd # 17.222.489.914 dong va Nghj quyet HQi dongthanh vien ngay 18/12/2012 la 206.550,01 usd # 4.218.365.036 dong,

Ngay 26/12/2013, Tong Gong ty ky hc;!p dong chuyen nhVc;!ng von de' chuyen nhvc;!ng mQt phan von da dau tv tqi Gong tyOTV Gai Lan ( Xem thuyet minh 2.2 m~c VII clla Thuyet minh baa cao tai chinh).

(iii) Trang nam tai chinh 2013, Gong ty GP Oau thl/c v~t Tan Binh phat hanh co phan tang v6n dieu I~ thea ty I~ 1:1. TongCong ty khong thl/C hi~n quyen mua co phan nen ty I~ so huu clla Tong Gong ty t9i Cong ty GP dau thl/C v~t Tan Sinh chicon 27,13%. Do v~y, khaan dau tv van Gong ty CP OTV Tan Binh dllc;1Cxac dinh la khaan dau tv vaa cong ty lien ket.

(iv) Dllc;1C thanh I~p boi hc;1Pdong lien doanh giua Tong cong ty va Gong ty Musim Mas Vietnam Oils&Fats Pte LTO;

i5.Chi phi tra tnlac dai h~n

- Lc;1ithe kinh daanh

- Ghi phi nqO vet cang

- Ghi phi baa dl15ng phaa nea

- Ghi phi can be tOng nhtja nen kha CFS

- Chi phi sua chua TSGD co gia trj Ion

- Gong c~ d~ng c~ cM phan bo

-Gac chi phi khac

i6.Vay va nQ' ngan h~n

Vay ngan h~n ngan hang- Ngan hang Vietcambank - CN TPHCM (1)

- Ngan hang TMGP Du6c te (VIB) (2)

NQ' dili h~n l1e!'nh~n tra

- Tien thue Mt phai tra Gong ty CP Phat trien do thiCong nghi~p so' 2 (3)

- Ol/ an Tach phan doqn (4)

CQng

CQng

Culli nam

17.118.584.425

917.520.404

258.907.385

209.715.166

614.808.421

194.183.850

19.313.719.651

Culli nam

1.132.316.379.105869.031.807.626

263.284.571.479

12.706.042.822

909.674.822

11.796.368.000

1.145.022.421.927

17.118.584.425

2.325.726.466

966.792.265.331751.581.921.376

215.210.343.955

12.537.271.855

897.591.855

11.639.680.000

979.329.537.186

(1) Cae hop lIong vav gom

Theo HQ'p l16ng cho vay theo h~n muc Sll 0107/KH/12NH ngay 26/04/2012 :

- Hqn muc cha vay : 600.000.000.000 dong, co the giai ngan bang ng09i t~;- so' dll tqi ngay 31/12/13 : 376.515.129.359 dong;

- Lai sua't vay : dVc;!cxac dinh thea tUng khe' vac nh~n nc;!, lai suat clla so dv tqi ngay 31/12/13 la 4,5 %/nam;- Ml)c dich vay : Bo sung von Illu dQng phl)c VI) san xuat kinh doanh.;-Tai san the cha'p : tin cha'p;

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