cOxc rY TNHH KIEM roAN rrpB6o ciro thi chinh

cho nim tdi chfnh Xi5t thric ngiy 31 th|ng12 nim 2016

di tluo'c ki6m to6n

CONG TY TNHII KIEM TOAN TTPPlaza-72Trfu Ninh - P. Dich Vsns - Q. CAu Giav - i14 xg

T6,ns,12 - Th6p TAY-

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BAO CAO KIEM TOAN EQC LAP

BAO CAO ret crriws DA Duoc zuerrr roAN

Bing c6n eOi te toan

86o c6o kOt quA hopt dQng kinh doanh

86o c6o luu chuY6n ti6n tO

Ban thuy6t rninh B6o c6o tdi chinh

02-04

05

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CONG TY TNHII KIEM TOAN TTPTAng 12 - Th6p TAy - Hancorp Plaza- 72 Trin Ddng Ninh - p. Dich Vqng - Q. CAu CiAy - Hd N6i

gAO CAO CUA BAN TONG GIAM EOC

Ban T6ng Gi6m d6c C6ng ty TNHH Ki6m To6n TTP ( sau ddy gqi tit ld "C6ng ry") trinh bdy 86o c6o

ciia minh vd 86o c6o tdi chinh ctra C6ng ty cho ndm tdi chinh k€t thilc ngdy 3111212016.

Khrii quit

C6ng ty TNHH Ki6m Toan TTP (duqc OOi ten fi COng ty TNIH{ IC6rn to6n ASC) ld C6ng ty TNHH c6

hai thAnh vi€n tro l€n. GiAy chrmg nhgn d[ng ld'kinh doanh sO O1OZSOZOSS do So K6 ho4ch Diu tuThdnh phO Ha NQi cAp nn AAu ngdy 0L th6ngbg ndm 2008 vd dusc sira OOi UO sung lAn thir 5 vdo ngdy

l3 tir6ng 02 ndm2017 .

V6n di6u lQ cira C6ng ty le 6.000.000.000 ddng (Stiu ti'iting ch&D.

Trg sO chinh cria c6ng ty tl{t tgi

Try sd .chi1h. cria C6ng ty t4i: TAng 12 - Tltiry Tdy - Hanco rp Plaza - 72 TrAtt Dang Ninh - P. Dich Vgng

- Q. CAu GiAy - Ha N0i.

Chi nhrlnh cfia cdng ty- Chi nhanh Cdng ty TNHH Ki6rn To6n TTP tai He NQi, dia chi: Phong 1802A - Tda nhd Hd

Thenh Plaza- sti tOZ Th6i Thinh - Trung Liqt - D6ng Da - Hd NQi.

- Chi nh6nh C6ng ty TNHH Ki6m To6n TTP tai TP H6 Chi Minh, dia chi: 94 Nguy6n Thi Thip,phuong Tdn Hung, quQn 7, thdnh pho Ho Chi Minh, ViQt Narn.

- Chi 1h6nh ECOPARK - C6ng ty TNHH Ki6m To6n TTP, dia chi: Dudng Phd, Xa Xudn Quan,HuyQn Vin Giang, Tinh Hung YOn, Vi0t Narn.

- Chi nh6nh Mi6n Bic - Cdng ty TNHH I(6rn to6n TTP, dia chi: 56 560A, duo'ng Nguy6n

VIn Cri, phuong Gia Thuy, quAn Long Bi0n, thdnh ph6 Hd NQi.

Nghnh ngtr6 Xintr doanh

+ Dich vu ki6m b6n:

- Ki€m to6n 86o cdo tdi chinh;- Ki6m to6n b6o c6o tdi chinh vi mlic dicir thu€ vd dich qr quy€t to6n tl-ru€;

- Ki€rn todn hoat dQng;- Ki6m to6n tuAn thu;

--.4- Ki6rn toan nOi b0;- Ki€m to6186o c6o quy6t toan v6n ddu tu hodn thdnh (k6 ci 86o c6o tdi chinh hdng ndrn);

- Ki€m to6n 86o c6o quy6t to6n dr.r 6n;

- Ki€m to6n th6ng tin tdi chinh;- Ki6m tra th6ns tin tii chinh tr6n co so c6c thu tUc thoa thuAn tnr6c.

+ Tu vAn tdi chinh;A.ai+ IU Vall tnue;

+ Tu vAn ngudn nh6n lgc;+ Tu vAn rmg dpng c6ng ngh6 t6ng ttn,+ Tu vdn quAn Ij'(Kh6ng bao g6m tr-r vin ph6p luQt, tai chinh)+ Dich vr; kd to6n;+ Dich v1r dlnh gi6 tdi sdn;+ Dich vri UOi du6ng, cQp nhat ki6n thirc tdi chinh. k6 todn, ki6m to6n;

+ Ddo t?o trong linh vuc tdi chinh, kC toan, ki€m to6n (Doanh nghiQp chi ho4t d6ng sau ichi duoc co qlrarr

nhd nu6c c6 th6m cluy€n cho phgp);+ C6c dich v.u li€n quan kh6c v€ tdi chinh. k€ to6n, thu€ theo quy dlnh cta ph5p 1u4t;

+ Dich vu so6t x6t b6o c5o tdi chinh.

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BAo cAo cuA BAr[ ToNG GIAM Doc (ti6p theo)

Sg kiQn sau ngiry kh6a s6 tti to6n lflp b6o crio tii chfnh

Kh6ng c6 su kiqn. trgng y6u ndo xAy ra sau ngdy kho6 si5 ti5 toan lap 86o c6o tdi chinh ddi iroi tluoc di6uchinh hay c6ng b6 tr€n 86o c6o tdi chinh.

HQi tl6ng Thhnh vi6n vi Ban Tdng Gi6m Diic trong nim 2016 vir t4i thdi tliiim l4p brlo c6o n]ry nhusau:

HQi iting thdnh viAn:

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Bd L€ Phuorlg AnhBd Nguy6n Chi Thdnh

Ong Hodng Vdn Khoa

Ctic thdnh viAn Ban TOng Gidm itiSc bao gim:

Ong L€ Quang DucBd TrAn Thi Hanh

Bd L€ Phucrng Anh.A.Ong HoAng Vdn Khoa

Bd NguySn CIli Thanll

Ong Ta Huy Edng

Ong Nguy6n Duc Thinh,A,-,^,(-Ong Trfnh Qu6c HuyBd Bii Thanh frang

Chir tich HQi d6ng thdnh vi6n

Thdnh vi€n

Thdnh vi6n

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Ph6 T6ng Gi6m d6c*. ,

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Ph6 Tdng Gi6rn d6c-TGi6m doc chi nlanl tai Hd Ndi

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Gi6m d6c chi nh6nh tai TP H6 Chi Minh-AGi6rn d6c chi nhan.h Ecopark

Gi6m d6c chi nh6nh Mi€n Bdc

Ki6m todn vi€n

C6ng ty TNHH Dich vU Tu v6n Tei Chhh t<t5 to6n vd Ki6m to6n Nam Viet da thuc hi6n ki6m to6n 86oc6o tdi chinh cho C6ng ty.

COng b6 trich nhipm cfia ban gi6m tl6c vrii b6o c6o tii chinh

-; -ar:an rong uram ooc e6ng ty chiu tr6ch nhiQrn vA viQc lip 86o c6o tdi cirinh phan dnh trung thr,rc, hqp Ii'tinh hinh hoqt dQng, k€t quA ho4t d6ng kinh doanh vd tinh hinh luu chuy0n ti6n tQ cua C6ng ty trong ndm.

Trong qu6 tinh l|p 86o c6o tAi chinh, Ban T6ng Gi6m d6c C6ng ty cam kdt dE tuAn thit c6c y€u cdu sau:

. LrJa chgn c6c chinh s6ch ki5 to6n thich hqp vd 6p dung c6c chinh s6ch ndy mOt c6ch nhAt qr-r6n;

r Eua ra c6c d6nh gi6 vd dg do6n hgp ly vd th0n trgng;. Lap va trinh bdy b6o c6o tdi chinh trdn co sd tuAn thri c6c chuAn mgc k6 to6n, cfre AQ k6 toan vd

c6c quy dinh c6 li€n quan hiQn hdnh;.. Ldp chc b6o c6o tii chinh tr6n co sd hgat d6ng kinh doanh li6n t.uc, tr-tr h-Llcrng hgp ldr6ng th6 ciro

rdng C6ng ty sE tiOp t.uc hgat dQng kinh doanh.

Ban T6ng Gi6m d6c C6ng ty ddm bdo ring c6c s6 tti toan dugc luu glf de phAn 6nh tinh hinh tdi chinhcua C6ng ty, vdi mirc dQ ffung thgc, hSp ly tai bat cu thoi di€m ndo vd dAm bao rdng 86o c6o tdi chinhtudn thir c6c quy dinh hiqir hdnh cia Nhi nudc. Ddng thoi c6 trdch nhidrrl trong vi6c ddm bao an todn tdisdn cta C6ng ty vd thgc hi6n c6c bign phap thich hqrp cl€ ngdn chln, ph6t hiQn cdc hdnh vi gian l6n vd citcvi pharn ldr6c.

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Ban T6ng Ciam el5c COng ty cary ktit ring Bdo 6 tei chfnh tlfl phan ffi trung thgc vd hqp ly tinh hinhtdi chlnh cua COng ty tAi ttrdi tli€m ngiy 3l rh6ng 12 ndm 2016, kilt qui ho4t rlQng kinh doanh vd tinhhinh luu chuy6n ti6n tQ cho nlm tii chinh k6t thfc cr]ng ngny, phn hqp vdi chudn mgc, chti d0 ki5 toandoanh nghiQp ViQt Nam vi tuen thi cdc quy dinh hien henh c6 li€n quan.

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thdng 03 ndm 2017

AAASCN

c6ruc ry rNHH DlcH vu ru vAn rar cnirun xE roAru vn rcEnrt roAn nau vlErNAM VIET AUDIT|NG AND ACCOUNTING FINANCTAL CONSULTTNG SERVTCES CO., LTD. (AASCN)29 Hoang Sa, P. Da Kao, Quan 1, TP. H6 Chi Minh, Tel: (84-8) 39103908;99104891 - Fax: (84-8) 39104880

56 :204aIBCKT/TC

sAo cAo KmM ToAN Doc LAp

Kinh ef i:: H6i OOng Thdnh viOn vh Ban T0ng Girim ct6cCOng ty TNHH Ki6m Todn TTP

Chring t6i da ki€m to6n b6o c6o tdi chinh cria. C6ng ty TNHH Kiiim To6n TTP dugc lQp ngdy 30 th6ng03 ndm 2017, fL trang 06 d6n trang 20,bao g6fn B?ng cAn d6i k6 to6n t4i ngdy 3111212016:fiao ceo kelqui ho4t dQng kinh doanh, 86o c6o luu chuy€n ti€n tQ cho ndm tdi chinh kOt thfc cirng ngdy vd Banthuy6t minh b6o c6o tdi chinh.

Tr6ch nhi6m cfia Ban T6ne Gi6m d6c

Ban Tdng Gi6m d5c C6ng ty chiu tr6ch nhigm v€ viQc l3p vd trinh bdy trung thgc vi hqp lf b6o c6o tdichfnh cria Cdng ty theo chuAn mgc ki5 to6n, ch6 d6 k6 torin doanh nghi€p ViQt Nam vd c6c quy dfnh ph6pllf c6 li€n quan d6n viQc lQp vd trlnh bdy b6o c6o tdi chinh vd chiu tr6ch nhiQm ve tiem so6t nQi b0 mdBan T6ng Gi6m diic x6c dlnh ld cAn thi6t Ati Aam bdo cho viQc lap vd trinh bdy brio c5o tdi chinh khdng c6sai sdt trgng yt5u do gian ldn ho{c nhdm l6n.

Tr6ch nhi0m crla Ki€m to6n viOn

Tr6ch nhiQm cria chfng tdi ld dua ra f kii5n vC b6o c6o tdi chinh dga tr€n k6t qud ctra cuQc kitlm to6n.Chring t6i di ti6n hdnh ki€m to6n theo ciic chuAn mr,rc kidm to6n ViQt Nam. C6c chuAn muc ndy y6u cAu

chring tdi tuan thri chuAn mr,rc vd c6c quy dinh vC d4o dfc ngh€ nghiQp, lQp k6 hoach vd thgc hiQn cuQcki€m todn dil dat dugc sr,r ddm bdo hqp ly vd vi€c liQu b6o c6o tdi chinh cia Cdng ty c6 cdn sai s6t hgngy6u hay kh6ng.

Cdng viQc ki6m to6n bao gdm thgc hi€n c6c thu tgc nhim thu thQp cdc bing chimg ki€m toan vd c6c sdliQu vd thuy6t minh tr€n b6o c6o tdi chinh. C6c thir tUc ki6m toan dugc lua chgn dua tr€n xdt do6n criakitim to6n viOn, bao gOm d6nh gi6 nii ro c6 sai s6t trgng yi5u trong b6o c6o tdi chinh do gian lfn ho{cnhAm l6n. Khi thqc hiQn ddnh gi6 cdc rui ro ndy, ki6m toan vi6n d6 xem x6t ki6m so6t nQi b0 cria Cdng ty1i6n quan d6n viQc l{p vd tinh bdy b6o c6o tdi chinh trung thqc, hqp ly nhim thit5t kii c6c thrl t.uc ki6mtoan phir hqp vdi tinh hinh thuc t6, tuy nhi6n khdng nhim mgc dich dua ra y ki6n vO nigu qud cira ki€mso6t nQi bQ cira COng ty. C6ng vi€c ki6m toan cflng bao gOm d6nh gi5 tinh thich hqp ctra c6c chinh s6chk6 to6n dugc 6p dpng vd tinh hqp ly' cta c6c udc tinh k6 to6n cia Ban Gi6m ddc cflng nhu d6nh gi5 vi€ctrinh bdy t6ng the b6o c5o tai chinh.

Chring t6i tin tuong ring c6c bing chrmg kitim to6n md chring t6i dd thu thQp duqc ld dAy dt vd thich hqpldm co sd cho f ki€n ki€m todn cira chring tdi.

V ki6n cria Ki€m todn vi6n

Theo y ki6n cria chring tdi, b6o c6o tdi chinh da phan 6nh trung thgc vd hqp ly, tr€n c6c khia canh trgngy6u tinh hlnh tdi chinh cira C6ng ty TNHH Kii3m To6n TTP t4i ngity 3111212016, cfrng nhu kt5t qud ho4tdQng kinh doanh vd tinh hinh luu chuy6n ti€n tQ cho ndm tdi chinh k6t thric cirng ngdy, phir ho,p vdi chuanmuc ktl torin, chiS d0 k6 todn doanh nghiQp Vi€t Nam vd c6c quy dinh ph6p lf c6 li6n quan dt5n vi€c ldp vdtrinh bdv b6o c6o tdi chinh.

Ki6m todn vi6n

Nguy6n Anh TudnCl*g nhfln dAng hi hdnh ngh6 kiOm toansd: 1 559-20 1 3-152-l

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l. Luu chuy6n ti6n tir hoat dOng kinh doanh

l. Lgt nhuQn trudc thud2. Diiu chinh cho ctic khodn

- Kh6u hao tii san cri <tinh

- C6c khoin dV Phdng- Lai, l5 tir ho4t tl$ng ddu tu- Chi phi l6i vaY

?. Lgi nhuQn tir hogt ilQng kinh doanh trudc thay Aat vdn

Ittu ilQng- Tdng, gi6m c6c khoin Phii thu

- Ting, giim hdng t6n tho- Ting, giim c6c kho6n Phii tri

(khdne ke Hi vav phdi tre. thu6 TNDN ph6i n6.p)

- Tdng, giim chi phi tra tru6c- TiAn l6i vay d5 tra- thui5 thu nhip doanh nghiQp tl6 nOp

- Ti€n thu kh6c tir hoat d0ng kinh doanh

- TiAn chi kh6c tt ho4t dQng kinh doanh

Lru chuydn tiin thudn tb hogt ilQng kinh doanh

II. Luu chuv6n tidn tir hoat tt0ng diu tul. Ti€n chi d6 mua sim, xdy dtrng TSCD vir c6c TS ddi h4n

kh6cI :. fidn thu l6i cho vay, c6 trlc vi lqi nhuan dugc chia

Ituu cnuydn tiin thudn tir hogt ilQng ddu tuI

lnf. f,,*o chuy6n ti6n tir hoat d0ng tii chinh

I t. fidn ttru tir phat henh c6 phi6u, nh$n v6n g6p cria chri sd

3. TiAn vay ngAn han, ddi h4n nh$n duo. c

4. TiAn chi tri ng gtic vay

chuydn tiin thudn tt hogt itQng tdi chinh

chuv6n ti6n thuAn trong nIm

vi tuong duong ti6n ttiu ndm

hudng cria thay AOi ti gia nOi ito6i quy tt6i ngoai t€

vi tuong tlucrng ti6n cu6i nim

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CONG TY TNHH KIEM TOAN TTPTAng t 2 - Tlr6p Tiy - Hancorp Plaza -72TAnHDg lsnhP. Dich Veng - Q. CAu Gi6Y - Hn NOi

SAO CAO TAI CHINHCho ndm tai clrinh k6t thirc ngdy 3ll1212016il

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I. DAc olEivr HOA.T DQNG ctauoarvnNGrrrF'P

L. Hinh thric s0'hiru v6n

Cdng ty rNHH Kiem roan rrP (iluqc aoi ten tu C6ng tv rllHq rr€ry t91iLs9) le.99lq'v TYF ::trai ttrdnh vi6n tr6 l6n. Gi6y chimg nhin dSng lci kinh doanh s6 0102902085 do Sd K€ ho4ch D6u tu

iii"r, prrA iia NOt "[p

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oi ttr*g-oe-nim 2008 vi dusc sira d6i b6 sung lAn thir 5 vdo ngdv

13 th6ng 02 ndm20l1 .

Vdn didu l€ cira C6ng ty la 6.000.000.000 tliing (Srfz ti' aii"g chfifl'

Trg s0 chinh cfra c6ng tY tl{t t4i

Try so clrinl. cira C6ng ty qi: Ting 12 - Tlthp Tdy - Hanco rp Plaza - 72 Tr?n Ddng Ninh - P. Dich Vqng

- Q C6u Gi6y - He NOi.

Chi nh6nh cira cdng tY

- Chi nh6nh C6ng ty TNHH Ki0m To6n TTP tai Ha Ngi, dia chi: Phdng 1802A - Tda riird Hd

Thdnli Plaza - sO t OZ ThAi Thinh - Trung LiQt - D6ng Da - Hd NQi'

- Chi nh6nh C6ng ty TNHH Ki6rn Toan TTP.tai TP HO Chi Minh, dia chi: 94 Nguy6n Thi Thap,

phudng TAn Hung, qufln 7, thdnh phd Ho Chi Minh, Viet Nam'

- Chi nh6nh ECOPARK - C61g ty TNHH Ki6m To6n TTP, dia chi: Eudng Phd, Xa XuAn Quan,

Huy0n Vdn Giang, Tinh Hrmg YOn, ViOt Nam.

- Chi nhenh Mi6n Bic - C6ng ty TNHH Ki0m to6n TTP, dia chi: SO s60e, dudng Nguy6n

Vdn Cri, phyclng Gia Thuy, qu4n Long Bi6n, thdnh pirO Ha NEI'

2. Linh vr;c ho4t tlQirg kinh doanh: Dich vU.

3. Ngirnh ngh6 kinh doanh:

+ Dich vu ki6m toan:

- Ki6m to6n 86o c6o tii chinh;

- Ki€m to6n b6o c6o tAi chinh vi mpc dich thutl vd dich vu quy6t to6n thu6;

:. Ki6mto6nhoatdQng;

- Ki6m to6n tudn thir;

- Ki€m to6n nOi b0;

- Ki€m to6n 86o c6o quyi5t to6n v6n ddu tu hoan thdnh (k€ cd 86o c6o tdi chinh hdng ndm);

- Ki6m to6n 86o c6o quytit toan du 6n;

- Ki€m todn th6ng tin tdi chinh;

- Ki€m tra th6ng tin tdi chinh tren co sd c5c thri trrc thda thuan tru6c.

+ Tu vAn tdi chirih;

+ Tu vAn thu6;

+ Tuv6nogu6nnhAn luc;

+ Tu v6n img dung cdng nghQ ft6ng tin;

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nAO CAO TAI CHINH, ' ' , l'

Clro ndrn tdi chinh k€t tliuc ngdy 3ll12/2016

BAN THUYET urtrln BAo cAo rAr cITLNH (tii6p theo)

t1+ Tu vAn quAn Iy (Kh6ng bao g6m fu vAn phdp IuQt, tai chinh)

+ Dich vg k€ to6n;

+ Dich W dinh gi6 tei san;

+ Dich vLr b6i du0ng, cpp nhdt ki6n flrfc tdi chinh, kC to6n, ki6m to6n;

+ Ddo tpo trong ltuh vLrc tdi chinh, k6 b6n, ki6ur to6n (Doanh nghiQp chi hoat dQng sau khi duoc co quan

nhd nr.r6c co thAm quy6n clio ph6p);

+ C6c dich vu li6n quan kh6c v€ tdi chinh, k6 to6n, thu6 tireo quy dirih cfa ph6p lu4t;

+ Dich wl so6t x6t b6o c6o tdi chinh.

rr. Kv xn rorix, DCIN vI TIEN TE STIDUNG TRONG Xn TOAX

1. K! ki5 todn

NiOn d0 k6 to6n cua C6ng ty bit AAu tur ngdy 01/0 I vd kOt thric vdo ngdy 3 I /1 2 irdng ndm.

2. Do'n vi ti€n tQ sfr dgng trong k6 to6n

Dol vi ti6n tQ str dpng trong ghi ch6p k6 to6n ld d6ng ViQt Narn (VND).

rrr. CHUAN MtIc vA cHE EQ KE TOAN Ar ogNC

1. Ch6 dQ ki5 tofn {p dgng

COng ty 6p dpng ChC dq K6 to6n doanh nghiQp ban hdnh. theo Quy6t dlnh s6 48120061QF-BTC ngdy

201312006 ctra BQ truorg BO Tdi cirinh vd c6c vdn b6n sira d6i b6 sung.

2. Tuy0n bii vii viQc tuAn thfr chuAn mqc k6 to6n vh ctri5 ad ki5 toin

C6ng ty dh 6p drlng c6c chuAn mgc k6 to6n Vi6t Nam vd c6c vdn ban hudng ddn chuAn muc do Mrir nu6c

d6 ban hdnh. C6c b6o c6o tdi chinh duqc lAp vd trinh bdy theo dirng mgi quy dlnh cira nmg chuAu mttc,

th6ng hr huong ddn thgc hiQn chuAn mr.rc vd ctr6 dg k6 to6n hi€n hdnh dang 6p dqng.

3. Hinh thric k6 to6n rip dgng

C6ng ty 6p dUng hinh thirc l.ihat ky chung.

rv. cAc cHiNH sAcn KE roAN Ar oqNc1. Nguy0n tic ghi nhfln cdc khoin tidn vi cfc khoin tuo'ng tluong tiirn

Ti6n vd tuong duolg ti6n bao 96rr: tidn mdt tai qr.r!, tidn gui ngAn hdng, c6c khoan dAu tLr ng6n han kh6ng

qu6 3 th6ng c6 khZr ndng chuy6n AOi aC ddng thdnh ti6n vd kh6ng c6 nhi€u rui ro trong chuy6n OOi tnann

tiOn kd ni ngdy mua khoAn dAu flr d6 tai thdi di6ur b6o c6o.

C6c nghiQp yl kin-h t6 ph6t sinh bing ngo4i t6 duoc quy d6i ra d6ng ViEt Nam theo ty gi6 giao dicir thUc

td t4i thdi di6m ph6t srnh nghiQp vu.

Ty gi6 giao dich thuc t6 khi danh gi6, lai cdc khodn muc dan t€ c6 g6c ngoai tO tai thoi di6rn IAp 86o c6o

tdi clrinh: Lit ty gi6 c6ng b6 cria ngdn hdng thuong mai noi doanh nghiQp thucrng xuy0n c6 giao dich theorrcrrrr6rr fin'

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sAo cAo TAI CHiNH" ' ' (.

Cho ndm tdri chinh k€t thitc nedv 3l/1212016

BAN THUvET MrNH BAo cAo rAI cHi\-H (ri6p theo)

-Ty gi6 giao dich thqc t6 khi d6nh gid iai cAc khoan muc tidn t€ c6 gi5c ngoqi tQ dugc phAn loai ld tdi san:

Lit,$ gi| mua ngo4i tE cira ngAn hang thucrng m4i noi doanh nghi€p thucmg xuy6n c6 giao dich tai thoidi6m lgp 86o c6o tdi chinh. E6i v6i c6c klio6n ngo4i tC gui ngdn hAng thi fj'gi6 tiruc tC ldli d6nh gi6lai ldrj'gi6 rnua cria cirinh ngAn hdng nsi doanh nghiQp mo tdi khoAn ngoai tQ.

- T! gi6 giao dich thr.rc t6 khi denh gi6 lai c6c khodn muc ti€n t9 cO gOc ngoai t6 dugc ph6n loai ld no- phaitrA: LA ty gi6bn ugo4i t0 cira ngAn hirng thucmg mai tai thoi di6rn lap B6o c6o tAi chinh;

ChCnh lQch ty gi6 thr-1c t6 ph6t sil,h trong kj vd ch€nh lQeh lj' gi6 do d6nir gi6 lai s6 du c6c khodn muc ti6nte tai thdi di6m cudi k! dr"roc kdt chuy6n v?ro doanh tiru ho{c chi piri tdi chinh trong k}.

2. Nguy6n tic ghi nhAn vh khdu hao TSCD

Tdi sAn cO Oinir duqc gili nhQn theo gi6 g6c. Trong qu6 trinh sir dung, tiri sdn c6 dinh dugc ghi nirpn theonguydn gi6, hao mon lu! k€ vd gi6 tri con lai.

Phuong phrip khiiu huo TSCD hfiu ldnh: KhAu hao duoc tricir tireo phucrng ph6p dr-rdng thing. Thoigian idrAu hao duoc u6c tinh nhu sau:

- Phuolg ti€n viu tai

-, .1., ,- ThiCt bi, dpng cr; quAn Iy

06 ndm

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3. Nguy0n tdc ghi nh$n chi phf tri tru6'c

C6c chi phi tri tnr6c chi liOn quan ddn chi phi sdn xu6t kinh doanh nim tdi chinh hiOn tai duocghi nhAn ld chi phi trA tru6c ngin han vA duoc tinh vdo chi phi sdn xu6t kinh doanh trong ndm tdichinh.

C6ng cr; dung cu xu6t ding c6 gid tri 1ol duoc hach to6n vAo chi phi trA tnroc ddri han d6 phAn b6 dAn vdo

k€t qud ho4t dQng kinh doanir trong thoi gian 2 ndur.

4. Nguy0n tic ghi nh$n chi phi phii tri

C6c khodn ciri phi thgc t€ cirua ph6t sinh nhrmg dugc trich tnr6c viro chi plii sdn,xnAt, kinh doanh tronglc) dO ddm b6o ldri.chi phi ph6t sinh tiryc td ldrdng gdy d6t bi6n cho chi plii s6n xuAt kin.h doanh trOn co so

dAm b6o nguydntdc phu.hqp gita doanh thr-r vd chi phi. Khi c6c chi phi d6 ph6t sinh, n6u co ch6nh lQcl,

v6i sd dd trich, k€ to6n ti6n hdnh giri b6 sung irodc ghi giarn chi phi tuong irng v6i ph6n ch€nh lQch.

5. Nguy6n tic ghi nh$n v6n chri s6'hfi'u

Vr5n dAu tu ctra chri sd hiru dugc giri nhQn theo s6 v6n thr..rc g6p cua chu so hiru.

Lqi nhuAn sau thu6 chua phAn ptrOi ta s6 lgi n1iuAn tLr c6c hoat dQng ctra doanh nghiQp sau klii tru (-) c6c, '.;'khodn di6u chinh do 6p dUtrg h6i t6 thay d6i chinh s6ch k6 to6n vir diOu chinh h6i tO sai s6t trgng ydu cfac6c ndm tru6c vd s6 lgi nhuan dd phAn ph6i cho c6c chit so hfru.

6. Nguydn tic ghi nhin doanh thu

Doanh tha cung cAp dich va dr-rgc ghi nhdn khi ker qua.cira giao dich d6 duo.c x6c dinh mot c6ch d6ngtiri cQy. Tnlong hgp viQc cr,rng cAp dich lien quan d€n nhi€u k! thi.doanh thu duoc ghi nh4n trong ky theokdt qu6 phdn c6ng viQc dd hodn thanh vac rsii' lip Bdng CAn d6i k€ to6n cira lqy d6. KOt qud cua giao

dich cung c6p dicli w1 dugc x6c dirh khi th.ca r:i:: cac ii€u ki€n sar,r:

- Doanh thu dugc x6c dLnh iuong do: c:.i: c:i-:- C6 ldla ndng thu dugc lgi ich ki-I :: :: ;': :::: c':-.g cAp dich w do;

- Xitc dinh duqc phdn c6ng ri€c J2 :.: :- -:--: '.:t :.-J:-, l3p BAng c6n d6i k€ to6n;

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BAO CAO TAI CHINHCho nIm tdi chinh k6t thirc ngdy 3111212016

BAN THUynr vuNs BAo cAo rar cninn (ti6p thm)

- Xdctlinh duqc chi phi ph6t sinh cho grao dlch vd chi phi 46 noan thdnh giao dich cung c6p dich v1r d6.

Doanh thu hogt ilQng tdi chinh:

Doanh thu ph6t sinh tu ti€n ldi, ti6n ban quydn, c6 ffic, lqi nhuan dugc chia vd cic khoAn doanh thu hoattlQng tdi ctrinn Urac dugc ghi nhan ktri th6a mdn ttdng thoi hai (2) didu kiQn sau:

- C6 l&a ndng thu tlugc lgi ich kinh ti5 nr giao dich tl6

- Doanh thu dugc x6c dinh tucvng d6i chic chdn.

7. Nguy0n tic vir phuong ph6p ghi nhin chi phf tii chinh

C6c khodn chi phi duqc ghi nhfln vAo chi phi tai chinh g6m:

- Chi phi hodc c6c k*roan t6 Uen quan d6n c6c hopt ttQng dAu il tdi chinh ;

- Chi plii cho vay hodc tli vay v5n;

- C6c khoan 15 do thay AOi r5r gia h6i do6i cua chcnghigp vU ph6t sinh liOn quan d6n ngo4i tQ.

C6c khoan trOn dugc ghi nhen theo t6ng s6 ph6t sinh tong kj', kh6ng bn bir vdi doanh thu ho4t dQng tdichinh.

8. Nguy6n tic vi phuong ph6p ghi nhfn chi phf thuii thu nhfp doanh nghiQp hiQn hinh, chi phithu6 thu nh{p doanh nghiGp hoin l4i

Chi phi thu6 thu nhap doanh nghi€p ghi nhqn tdn 86o c6o k6t quA hopt dQng bao g6m Chi phi thu6 thunhQp doanh nghiQp hi€n hdnh vi Chi phi thu€ thu nh{p doanh nghidp hodn lai.

Chi.phi thu6 thu nh4p doanh nghiQp hi€n hdnh dugc x6c dinh tr6n co sd thu nhip chfu thu6 vd thu€ suAtthu€ TNDN trong ndrp hi€n hdnh.

Chi phi thu6 thu nhQp-doanh nghiQp holn 14i dugc x6c dinh tr€n co sd s6 ch6nh lQch tam thdi dugc kh6utni, s5 ch6nh lQch tgm thdi chiu thui5 vi thui5 suat thui5 TNDN.

9. Cdng cg tii chinh

Ghi nhfn ban tlflu

Tdi sdn tdi chinh

Tai ngdy ghi nh?n ban dAu, tai sdn tii chinh dugc ghi nhfn theo gi6 g6c cgng c6c chi phi giao dich c6 li€nquan tr.uc ti€p d€n viQc mua sdm tdi san tii chinh d6.

Tdi san tAi chinh cria Cdng ty bao.g6m ti6n mdt, tiAn gui ngin han, c6c ktroan phAi thu ngEn hql, c6c

khodn phdi thu ldr6c vd c6c ldioan ddu tu.

N9'phdi trd tdi ch{nh

Tgi ngdy ghi nh?n ban ddu, c6ng ng tai chinh ttugc ghi nh6n theo gi6 gdc trri di c6c chi phi giao dich c6

li6n quan tr.uc ti6p il€n viQc ph6t hAnh c6ng ng tdi chinh tl6.

Nq phAi fta tdi chinh cira C6ng ty bao giim cric tfiodn phii hd ngudi ban, phAi trd kh6c vd c6c khoAn vay.

10. BOn li6n quan

C6c b€n dugc coi ld li6n quan n6u mQt b€n co khi 'u''g ki6m so6t hodc c6 inh huong dang kti AOi vOi UOn

kia trong vi€c ra quyet einn cric chinh s6ch tii chinh vi ho4t itQng.

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NAO CAO TAI CHiNHr r r i. ,r

Cho nirir tdr cliinh k€i thtc ngiry 3lll2l20l6

BiN THaYET MINH Blio cAo r.qr cninu Gi6p theo)

V. THONG TIN BO SUNG CIIo CAC KHoAN MUC TRiNH BAY TRT,N BANG CAN DOI X6 TOA}q

1. Ti6n

- Ti€n m[t-. ).- I len gul ngan nang

c0ng

Z. C6c khoin phii thu ngin h4n kh{c

- Phdi thu cira ngud'i lao d6ng

- Phdi thu idi6c

cOng

3. Tii sin ngin hqn kh6c

ThuC GTGT duo. c khAu truTam img

c0ng

4. Ting, giim tii sin c6 Ainn hiru hinh

3ut2t20r6\TND

Don vi tinh: VND

0y0u2016\TND

1.181.864.196

2.149.101 .990

939.261.320

2.t 54.srs.s79

_______i$qp55J_EE 3.093.776.899

3uL2t20t6\,tI.{D

0y0u20r6\,tl'{D

204,t09.496

1.200.000.000

319.024.009

3 8 1 .608.000

1.404.t09.496 700.632.009

37t72t2016

VND0u0u2016

\N\D86.379.941

1 .514.127 .4'7 5

1.104.0442.633.666.550

1.600.s07.416 2.635.370.594

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Khorin mqcNhi cira, vit Phuong tiQn v{n tii,

ki6n trric truyirn dAn

Thi6t bi dsng cq

quiin lj T6ng c6ng

Nguy€n gi{ TSCD hlru hinhSd du'ddu ndm 1.877.162.097 970.599.263 120.000.000

- Mua trong n6m^;.- tjau ru'xuLtr, noan

thdnh- Ting kh6c

SO du'cu\i ndnt 1.877.162.097

936.336.364

1.906.93 5.627

42.721.213

162.727.273

2.967.761.360

979.063.63"1

3.946.824.997

Gi6 tri hao mdn lu9 kO

56 du'iIAu ndm 407.03L441 873.004'906 2.888.889

- KhAu hao trong nbr-n

- Ting kh6c-: , :.so clu'cuol tlqtrl

93.858.1 08

s00.889.s49

168. l3 0.316

1.04 Lt3 5.222

26.888.889

29.777.778

L282.92s.236

288.877.313

1.57 1.802.549

Gi6 tri cdn l4i cria

TSCD hiru hinhl. Tgi ngdy itdu ndrn 1.470.130.656

1.376.272.51E

97.594.357

E6s.E00.40s

t17.111.11r

I 32.949.49s

L684.836. r24

2.375.022.4482. Tgi ngdy cuOi ndm

cONG TY TNIIH KIEM TOAN TTP

TAng l2 - Th6p Tdy - Hancorp Plaza - 72 Trin DeDg ltnhP. Dich veng - Q. Ciu Gi6y - Hd Ngi

SAO CAO TAI CHINHCho nirn tdi chinh k0t thirc ngiry 3111212016

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- C6ng cg dlrng cg chd phdn bd

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6. Thu6 vir c{c khoin phni nQp Nhir nudc

t .,- lnue gla m gra lang

- Thu0 thu nhflp doanh nghiQpa .,- Thu€ thu nhQp c6 nhdn

cOng

7. CAc khoin phei fte, phni nQp ngin h4n khdc

- BHXH, BHYT

- C6c kho6n phdi frd, phdi nQp ktt6c

c0ng

8. ViSn chfi sd hfru

a) Bing eiii ctri6u bi6n tlQng cria v5n chri sil hftu

- Si6 au aldu nim trufct- langvon rongnam

- Lo. i nhudn tdng trong ndm tru6c- 56 du cu5i nim trudc

- Sii ou tliu nim nay- Loi nhu4n tdng trong nim- Gidm kh6c- Sii au cu6i nim nay

________466.85.1.854- 292.39r.209

31,t12t20t6\ ND

01,t01t2016

VND

537.660.944 t37.524.262

s37.660.944 137.524.262

3t/r2t2016\TND

0ll0l12016'r'ND

2s1.7 65.520

22.151.707

18.467.98r

425.870.744

t7.695.231

23.29s.88s

3ut2t20l6'V'ND

0u0u2016\TND

13.0t3.29'7

1.437.500

I 12.601 ,600

__________E_nBzeJ_ r 14.039.100

Viin g6p cria

chri s& h&u

3.000.000.0003.000.000.000

6.000.000.000

6.000.000.000

6.000.000.000

L-oi nhuQn chuaphAn ph6i

151.336.332

101.055.618252.391..950

252.391.950t76.284.907

428.676.8s7

T6ng cQng

3.151.336.3323.000.000.000

l0l .055.618

6.2s2.39r.9s0

6.2s2.391.950176.284.907

6.428.676.8s7

l5

CONG TY TNHH KIEM ToAN TTPTAng 12 - Th6p TAy - Hancorp Plaza- 72 Tran Ding NinhP. Dich veng - Q. Ceu Gi6y - HdNgi

BAo cAo TAI cI{iNHCho ndnr tdi chinh ktit thric ngdy 31/12/2016

rrTrr5r

r51

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rrII

nAw rnuvEr MINH BAo cAo r,il cuinru (tiep theo)

b) Chi ti6t viin g6p cria chri s& hfru

3u1212016 0t/0u20]6

viin tliiiu lQ von g6P cfia chtsft hiirr

V6n g6p cria chfr s6hirlr

ri r9 (%)

V6n g6p cira c6 nhin

C0ng

6.000.000.000 6.000.000.000 6.000.000.000 t00%

6.000.000.000 6.000.000.000 100V"

vr. rn6nc rrN Bo suNG clro cAc KrroAN MUC rRiNH BAy rREN BAo cAo KET euA Ho4,TEQNG KINH DOANH

6.000.000.000

l. Doanh thu thuin vi b{n hing v}r cung c6p dich vg

- Doanh thu thuAn vd cung cAp dich vu

c0ng

2. Gi6 v6n hhng bin

- Gid vt5n cria dich vu di cung c6p

c0ng

3. Doanh fhu ho4t ilQng tii chinh

- Lei tiOn gui

cOng

4. Chi phf tii chinh

- L6i ti6n vayc0ng

Thu nhip kh6c

- Thu nhip kh6cc0ng

Chi phi khdc

- Chi kh6ccOng

r4.564.38r.39s 11.138.408.77s

Nim navVND

Eon vi tinh: VND

Nim trufcVND

_____!4t54J!!J95

Nim nayVND

7.918.596.480

___l_u38 49&25_

Nim trufc\TND

5.839.727.027

_______lJUl95Jgq

Nim nay\TND

s.839.727.027

Nim truricVND

__!28203!_

Nim nav'fND

37.31 r.000

4.282.430 6302.353

6.302.3s3

Nim tru'6c\TND

58.240.000

___________tzJu10.

Nim nay3.2003.200

s8.240.000

Nim trufc

NIm na NIm trudc38.944.508 83.138.604

16

38.944.s08 83.138.604

CONG TY TNHH KIEM ToAN TTPTAng 12 - Th6p Tdy - Hancorp Plaza - T}TiinDdng NinhP. Dich vang - Q. CAu Gi6y - He Ngi

BAo cAo TAI CHiNHCho nim tdi chinh t<tit ttrric ngity 3111212016

nAN rnwEr MINH BAo cAo r,il cuittn ftiip theo)

7. Chi phi thu6 thu nhip doanh nghipp hiQn hinh

Tiing lqi nhuan k6 to6n trudc thu5

C6c khoin di6u chinh ting hofc giim LN ki5 to6n d€ x6c tlinhLN chiu thuii TNDN:- C6c khoAn diOu chinh ting+ Chi phi kh6ng hpp $,, hpp lQ

+ Chi phi phet vi phqm hdnh chdnh- C6c ktroin tli€u chinh gidrr-:.T6ng thu nhap chiu thu€

ThuiS su6t thutS TNDN:Chi phi thuri thu nhip doanh nghiQp hiQn hinh

8. Chi phf sin xu6t, kinh doanh theo y6u t5

- Cbi phi nguy€n li9u, v{t lieu

- Chi phi nhdn c6ng^,. ,,,,i .- Chi phi kh6u hao tdi sdn c6 dinh

- Cfri pfri dich vu rnua ngodi

- Chi phi kh6c bing tiOn

c0ng

NIm nayVND

Nim truric\TND

223.980.138

38.944.508

38.944.508

38.944.s08

262.924.646

20%

47.695.232

NIm nayVND

425.788.963

9.418.596.480

288.877.313

1.57s.696.7s9

2.ss9.411.464

r43,800.2 r 9

14.268.430.979 10.878.1s0.78s

143.800.219

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42.144.601

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3t6.171.288

8.162.s54.135

179.01t.509

1.t26.370.554

1.093.383.299

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CONG TY TNHH KIEM ToAN TtPT?'ng12 - Th6p Tdy - HancorpPlaza-T2TrdnEdng NinhP. Dich veng - Q. CAu Gi6y - Hd NOi

sAo cAo TAI CIIiNH, ' , t. .'

Uho ndm tar chinh k€t thfic ngdy 31/1212016

J.

sAN rHuyfr vrrNH eAo cAo rAr crffH (ti6p theo)

Thi sin tlim bio

C6ng ty kh6ng c6 tdi san ttdm bdo th6 ch6p cho dsn vi kh6c vd nim git tii siin d6m bAo cria tlcyn vi kh6c vdongiry 3I/1212016 vd vdo ngdy 0I/01/2016.

Rfti ro tin dgng

Riri ro tin dung ld rui ro md AOi tac sd kfi6ng thuc hiQn c6c nghia vg cta minh theo quy dfnh cria m6t c6ng cr,r

tdi chinh hodc hqp d6ng kh6ch hdng, A6n Ai5n t6n th6t vd tdi chinh. C6ng ty c6 riri ro tin dung tu c6c hoat d6ngkinh doanh cria minh (chn yi5u AOi vOi c6c khodn phii thu kh6ch hdng) vd tu hopt d6ng tdi chinh cria minh baogdm ci ti6n gui ngAn hdng vd c6c cdng cu tdi chinh kh6c.

Phii thu khich hing

Vigc qudn lj' rti ro tin dpng kh6ch hdng cria C6ng ty dga tr6n cdc chinh s6ch, thir tpc vd quy trinh ki6rn sodt

cira C6ng ty c6 li€n quan d6n vi6c quAn lj'rui ro tin dung kh6ch hdng.

C6c kho6n phdi thu kh6ch hang chua trd thulng xuy6n dugc theo d6i. C6c phdn tich vd khi ning 10p duphdng dugc thuc hiQn t4i ngdy ldp b6o c6o tr6n co sd tung kh6ch hdng e5i vOi c6c kh6ch hdng lon. Tr€n co sondy, C6ng ty kh6ng c6 rui ro t4p trung vi) tin dung.

Rfri ro thanh khoin

Rtri ro thanh khoAn ld rui ro C6ng ty gip kh6 khdn trong viQc d6p ring c6c nghia vr1 tAi chinh do tinh nangthitiu v5n. Rrii ro thanh khodn cria COng ty ph6t sinh cht y6u do kh6ng tuong xfng trong c6c kj,han cira tdis6n tdi chinh vd cdc khodn phdi trd tdi chinh.

Cdng ty gi6rn s6t rui ro thanh khodn bing viQc duy tri ry le tiAn mdt vd c6c khodn tucrng ducrng tidn o rnric mdBan Gi6m d6c cho le dir de h5 trq tdi chinh cho c6c hoat d6ng kinh doanh cria C6ng ty vd d6 giarn thi€u nnh

hu&ng cira nhtng thay d6i c6c lu6ng tiOn.

Th6ng tin thoi-h4n d6o h4n cta ng phdi trd tdi chinh cira C6ng ty dga tr'€n cdc gi6 tri thanh to6n chua chi6tkhAu theo hgp ddng nhu sau:

Tir 01 n5m Tr6n 01 nim:tro xuong

c0ng

4.

RA},siN

bSii cuiii t<y

Phai tra nguoi b6nPhdi trd kh6c

Chi phi ph6i tra

Sii tliu nimPhdi trd nguoi b6nPhdi tr6 kh6c

Chi phi phdi tr6

2.127.s7r.786 430.480.482

772.560.00013.013.297 430.480.482

1.341.998.489 -

1.713.428.582 -286.220.000

l 14.039.100

1.313.169.482 -

2.s58.0s2.268172.s60.000443.493.119

r.34r.998.4891.713.428.s82

286.220.000l 14.039.100

1.313.169.482

C6ng ty cho ring mirc dQ t4p trung rui ro tt6i vdi vi€c trd ng ld thdp. C6ng ty c6 l&6 ndng thanh to6n cdc

khodn ng d6n han tu ddng tiAn u ho4t tlQng kinh doanh vd fiAn thu tir c6c tdi sdn tdi chinh ddo han.

Rfii ro thi trud'ng

Riri ro thi trudng ld rui ro mi gA trt hsp I holc aic lu6ng tidn trong hrong lai cria c6ng cu tdi chinh sd bi6nd6ng theo nhftng thay tt6i ctr- gS|rhi mlcmg. Rrii ro thi truong bao gdrn 3 loai : Riri ro ngo4i tQ, rili ro ldi su6t

vi rui ro v0 gi6 kh6c.

l9

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CONG TY TNIIH KIEM ToAN TfPTdng 12 - Th6p Tdy - Hanco rp Plaza - 72 Trin Ding NinhP. Dich vQng - Q. Cau Gi6y - Hd NQi

BAo cAo rAr cniNsCho nirn tdi chinh t6t ttrirc ngity 3l/12/2Aft

BAN THUvET MrNH BAo cAo rAr crriNH (ti6p theo)R[i ro ngo4i tQ

Rrii ro ngo4i te le rui ro rnd gi6 tri hgp lj'ho{c c6c lu6ng tiiin trong tucmg lai cua c6ng cU tdi chinh sd bi6ndQng theo nhtng thay ttdi cira t!'gi6 ir6i Aoai.

C6ng ty kh6ng c6 rui ro ngopi tQ trgng y6u do viQc mua vd b6n hdng h6a, dich vU dugc thgc hign chi yi5u, J . ..:bdng dcrn vi ti6n t0 ld D6ng Vi€t Nam.

Riii ro l5i su6t

Rrii ro l6i su6t ld rui ro md gi6 trf hgp l!'hodc c6c ludng tidn hong fuong lai cria m6t c6ng cu tdi chinh sE bi6nddng do thay d6i ldi su6t thi truong. Riri ro vi, thay AOi tai su6t thf truong cta C6ng ty chir y6u li6n quan tli5n

c6c kho6n ti6n grii ng6n han.

C6ng ty qudn l!' rti ro ldi su6t Uing c6ch theo d6i chlt chE tinh hinh thi truong c6 li€n quan d6 x6c dinh chinht.,

s6ch l6i sudt hqp lj' c6 lqi cho cdc rngc dich quAn lj'gi6i han rui ro cira C6ng ty.

C6ng ty kh6ng thuc hipn phAn tich d0 nhay aOi vOi l6i su6t vi rui ro do thay OOI tai su6t tpi ngdy lip b6o c6o ld':'Knong oang Ke.

Rfri ro v0 gi6 khic

Riri ro vO gi6 kh6c ld rui ro md gi6 tri hAp lf ho{c c6c luding tidn trong tuong lai ciia mQt cdng cg tdi chinh s€

bi6n dgng theo nhtng thay d6i cria gi6 thi trudng ngodi thay ttt5i crira ldi suAt vd tf gi6 tr6l Ooai.

6. Sii tigu so s6nh

SO tieu so s6nh td sO tigu tren Beo c6o tdi chinh cho ndrn tdj- ,.;,dusc lo6rn to6n boi C6ng ty TNHH Dich W Tu vdn Tdi chinh

7. Thdng tin vd ho4t tlQng liOn tgcTrong ndrn, kli6ng c6 hopt dQng hodc sU kipn ph6t sinh ndo c6 dnh huong d6ng k6 d6n khd ndng hoqt dQrig

li€n tqc cta C6ng ff. Vi vdy, 86o c6o tdi chinh cira C6ng ty duoc lAp tr€n co scr gi6 dinh Cdng ty sE ho4t d6ngliOn tuc.

chinh k6t thfc ngdy 31 th6ng 12 ndm20l5 dd

Kii to6n vd Ki6rn to6n Narn Vi€t.

;\

lit)Ha NQi, ngdy 30 thdng 03 ndm20l7

LG Phuo'ng Anh

6f,EIE{nA(*\ ,,.

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