A MEMBER OF JHI INTERNATIONALCPANETWORK

cONGTy co pnANsANxuAt xrwn oo.q.NH
xuAr NrAp rnAu niNn IHANH
(GILIMED
Bdo cdo Tdi chinh hW nhdt gifca niAn dQ
cho 6 thdng ddu ndm 2011,kit thic ngAU30 thdng 06 ndm 2011
dA dtoc sotit x4t

c6NG
ry INEEDrcgvu rUviN rit cuiNsrf roiN v,irtCMroiN psil Natu
LIMTTIII(MSCS)
SEIYICES
COMPANY
ANDACCOUMINO
IINANCIAICONSULTING
SOINf,IRNAIJDITII{C

29v6 Iti sfu, Quan1,TP.HCM
E-nail [email protected]

38205947 Fax;(84.8)38205942
Telr(84.8)38205944
website:
ww.aascs.con.m


1
f
I
I

l

1
I
I
I
1

K%

ijum

*

klem toan bdr

or"E vv Trt viN TArcEiNErd ToANvA KrtM To.{.NpEiANAM(AAscs)


!

n

c6NG TY CPSANXUAT KINE DOANH)C{K BINH TSANH
B60cdotii chlnhhqp nhit gitraniCDito
Tatrg4, Toa e CILIMEX BuildiD€"24C PhanDeng
I
Cho6 th6trgdA!nnn 201l, ketthtc ngAv30/06,201
Luu,phudng6, Q. BtnhThqnfLTP.HcM


BAo cAO CtIA IdM TO,(N
BAo cAo rAr cm{E EqP NE 4.r GrtlA NSN DQDADrtgc soAT )a6r
- BengoetrdiSik6to6nhqpnh6t

6-6

1-11

hqpohdt
- 860oeok6tqueho?tdotrgkinhdoaDh

t2-t2

- 86o cdo luu chuydndAntQhqp nl6t

13-14

- BAnthu)6t m.hb b6oc6o dn chtuh bqPlhdt


c6Ncry cp sANxuATKINrrDoANrrxNKBil'n rn4r'n
Tdng 4, Tda nh,' GILIMEX Building, 24C Phan DIng
Luu, phuong6, Q. Binh Thanh,TP. HCM

Beo c6otdichinh h9? nhet gita ni6n d0
Cho 6 thAngdaun;m 201I , k€t thrlc ngay 30/06/2011

BAo cAo CUABANGIAMDoC
BanGi6mdi5cC6ngTy C5 pndn c,5pnAnsatrxudt Kinh Doatrhxu6t NhApKhAuBitrh Th+nhGILIMIX (sauddygqi tit ld "C6ngty) trinl biy 860 c6ocriaminh vi 86o o6otii chinl hq? ni6t gita
nicndOcriaC6ngty oho6 th6ngdiu ndm2011,ketthncngey30theng06ndm2011

Ti:ings6cacc6ngty conduqchapnlir 2 c6ngty.
T6ngsii c6cc6ngty li6nk6t: 1 c6ngry.
Tdngsi5c6oc6ngty li6n k6tkh6ngdugchqpnh6t:1 o6ngry.
C6ry ty contluqc hqp nhAt:
- C6 g Tf WHH Maf ThqnhW
+ Dia chi: CrlmCN,TTCNHic Dich,Tin Thdnh,BeRia- VffngTnu.
+ Ti lClqi ichcnaC6ngtym9:100%
+ Qufn bi6uquyi5tcrtaCOngty m9: 100%
- C6ngTyTNIIHMM.it DAngSAnGiaDinh
+ Dia chi:.TAng
4, TdanhdGILIMEXBuilding,24CPhanDIng Luu, Phudng6, Qu4nBinh Thanh,
Thenl ph6H6 chi Minh.
+ Ti lClqi iohota C6ngty m9:100%
+ QuGnbi6uquyiitouaC6ngty m9: I 00%
c6ng ry lien kiit kh6ngiluo.c hqp nhft:
- C6hgTyCdPh,6nMayHangGia Dwg Gilhat - PPJ

b
,,


cONc TY cP SANxUi.T KINH DOANHXNK BiNH THANH
Bdocnotni chitrhhqpnhetgiii" niend0
TAng4, Tdanlz' GILIMEXBuilding,24C PhanDang
Cho6 th6ngddunarn201l, k6tthl;cngdy30/06/2011
Luu,phuong6, Q. BinI Thanh,Tp. HcM
Duqc thdnhtaptheoci6y chimgnh{n ddngki kinh doa s6 03I 06297?5c6p lin dAungdyl6lo2l2olt \il
deng ki thay d6i lan thri 1 cApngiy 17/0312011btti So Kti Ho4ch Vd Ddu Tu Thdnh Phi5Hd chi Minl.
Theod6, C6ngTy C6 PhAnSAnXuAtKinh DoanhXu6t NhApKhAuBinh Thsnh- GILIMEX c6 ti lCg6p
v6n chidm40%.

Nguy6nHodiNam

ChLitich
ThanhviCn
Thinh viCn
Thinh viCn
ThdLnh
vi€n

C6cthdnhvi6n criaBanGi6md5c baog6m:
ung:

L€Eung

Ciicthdnhvi6nBanKiCmsoet

ong:

VOVanHao

rruong lJan l\.remsoal

Ong:
Ong:

DdoSi Trung
D.rongMinhNhat

Thdnh viCn BKS
Thdnl viCn BKS

Binh
Thanl,
Tp.
HCM
Cho
6
thAng
Luu,
6, Q.

-

L{p vi trinh bdy c6c 860 c6o tdi chinh tren co sd tuan thi cec chuAnmuc k6 to6n, ch6dOkii to6n
vd c6cquy dlnh c6 li6n quanhiCnhanh

-

Lap c6cb6oc6otdi chinhduatrcn co so hoatdongkinh doanhlicn tuc.

Ban Gir{md6c C6ng ty ilim bno rang c6c s6 k6 toan du . c luu git d6 phaninh tinh hinh Lii chinh crla C6ng
ty, vdi m|lc d0 trung thuc, hap ly t{i b^t ct thdi di6m ndo ve dam bao ldng 860 c6o tei chinh tuan thi cec
quy dinll hien h,'nh cia Nhd mr6c. Ddng thdi c6 trech nhiCn trong viQcbao dam an toin tdi sancia C6ngty
vd thuc hiCncec biCnph6pthich hsp d€ nganch{n, phethion cdchdnhvi gian qn vd c6cvi ph?mkh6c.
Ban Girim d6c C6ngty cam ki:t ring Bro ceo tadchinh hqp nh6t gita nicn dOda phanenh trung thyc vd hgp
li tinh hinhtdi chinhcriaC6ngty tai thdi diim ngdyJ0 theng06 narn2011.k6t qudho?tdongkinh doanh
vA tinl hinl luu chuyi:ntiAn tQcho 6 th6ngdAundm20l l k6t thric cing ngAy,phi hqp vdi chuAnmuc, ch6
dOk6 toanViCt Nam vd tuan thli c6cquy dinh hien hanhc6 li6n quar.
cam k5t kh6c
Ban Gi6m dtic cam k6t rdng C6ng ty kl6ng vi phgmnghia vrr c6ngb6 th6ng tin theo quy dinh tai Th6ngtu
do BO Tdi chinl banhenhva hudngdin vA viQcc6ngb6 th6ngtin

ffi

Tp.HCM,ngay.....thdng.....ndn2011


trft",r'i"x*Yil^T'&ffi
flfl00,ffiHf;

PhoH6 Chl Mlnh
29 V0 ft Sau ouanI, Thanh
944'(08)3.e205
947.Faxr (08)3.8205
942
DTr(08)3.8205
. Websle:wv/waascs.com.v
Ema: [email protected]

t/ecrrlrc
s6, 591-rzot

sAocAot

ChtmgchiKTVsor0479/KlV

Ki6m to{n vi6n

ll-rr4/Duong NguyonThijL$*eL
trA[H vrtN HANcKriMrcGhQEO&ir{Fl{so:08{&igP

!

I


CONGTY CPs,{N XU,A.TKINII DOANHXNK BT\'H TIIANH
Bro cdotdi chinhlqp nhAtgita niCnilo
Tang 4, Tda nld GILIMEX Building, 24C PhanDdngLuu,
phudng6, Q.BlnhThAni,Tp. HCM
Cho 6 thangdaundrll 20 1l, ket ihiic ngay30/06/20I 1

nANccANn6r ro roAN nclpNnAr
Tai ngiy 30 thdng 06 ndm 2011

Don ri tinh; WD
Chi ti6u

MA Thuy6t
so minh

30/06k0rr


14.258.t06.443 32.883.826.582_
21s.812.698.408
2

26.298.000.000221.038.880.000
26.298.000.000
221.038.880.000

m. Cdckhoin phAithu
L Phaithu l$6ch hang
2. Tri tru6c cho ngudi br{n
r. r'narmu narDangann?n
4. Phriithu theoti6n d6 k5 hoachhqp ddng xdy dtmg
5. C6ckltoin phdi thu kh6c
6. Dlr phdngc6cktoen phni thu kh6 ddi (*)

130
131

IV. Eing t6n kho
l. Hing t6n kho
2. Duphdnggiamgi6hengtdn kno (*)

140
t4l
r49

90.925.982.101 $.646340.770
90.925.982.707 63.686.340.770


210
I . Phaithu dii han oia khechhang
2tl
2. V6n kinh doarh d don vi truc thuoc
2t2
3. Ph6ithu nQibQdii han
213
4. Phaithu dai han !1nic
218
5. Du phdngphei thu ddi han kh6 ddi (*)
2t9
,7

95.797,417,876 76.586.599.971
63.762.3t6.342 44.6s6.618.292
32.870.62r
.948
30.524.331
.5'79

| .539.641.086
3.7S0.751.60;
(2.375.101.500)(2.375.101.500)

1s5.076.901.338137.791.161.426

,6


coNG Ty cp sANxuAT KrNHDOANHxNK BINHTH4r\H

220
221
222

117.816.789.569 126.989.120.978
88.160.004.194 83.35t.742.020
1 1 5 . 7 1 8 . 4 3 4 . 1 9106.960.071.593
8
(27.5s8.430.004)(23.608.335
.s73)

- Gi6 td haomdn luy k6 (*)
L lal san co o! l Illue tal chtnn

- Nguy€ngi6
- uraul naomon luy Ke(-)
J. tal sanco outn vo nlru1

- Nguyengi6
- ura ul naomonruy Ke(-)
4. Chi phi xay dung co bnn dd dang

m. Bdtdongsandautu
- Nguyongi6
- Gi6t haomdnluy kC(*)
IV. C6c khoin dAu tu tii chinh ddi h+n
l. tJauru vaocongry con
l. tau Iu vao congly llen KeI, tlen ooann

4. Du phdnggiem gi6 dau tu tdi chinh dei han (')

251
252
258
259
260
26t

NrNr
KE
KtifiT(
-D

16.741,518.1s2

4.741,578.1.52

9.1
9.2

12.020.000.000
20.000.000
4.121.578.152 4.'72t.578.152

10

20.518.533.617 6.0$.4A.296
20.5t8.533
.6t'7
6.063
.462.296


NGUONv6N
A . No PHArrR i (3oo= 3to + 330)
I. Nq ngin hgn
1.Vay vd nq ngin han
2. Phaihe ngudib6n
3. Ngudi muatre tian tru6c
4. Thu6 vd cdckhorinphii ngp Nhd nudc
5. Phai trd c6ngnhanvi6n
6. Chi phi phaina

254.697
.567.752
310
311

314
315
316

7.Phaitrenoib6
8. Phii tri theoti6ndQk6hoschhgpd6ngxdydrmg 3 1 8
9. Cic khoaapbaitrd.pbii nQpnginhankiic
319
10. DUphdngpheitra ngin hen
320
I l. Quj khenrbuong.
phriclqi. rhuoogbandiauhlni
II. Nq dni h?n
1 Phaitra ddihanngudiben

5. ChenhlCchq' gi6h6i dodi
7. Qui daufir phAttri6n
8. Qui drrphdngtai chlDh

ll

t2

t3
t4.5

183,725,892.516

248.246,303,754 182.416,511.102
201.51'7
.3t 5.878 12L58t.6t4.67
4
2t .942.440.8t1 25.022.470.022
7.145
.2t2.781
'7
7.'752.393
.720
.497.738.223
t4.27'1.928.560 13.031.243.276

2 . 7 l 0. 3 1.7g 1 ;
45.846.813

2.384.682.607

(22.58s.29s
.79r)
2.168.488.186
22.483
.599.600
22.483
.599.600
5.109.909.000 5.109.909.000

l


c6NG TY cP sAN XUAT KIA.H DoAT\'HxNK EiNH THANH
Tdng 4, Tda nhd GILIMEX Building, 24C PhanDAngLuu,
860 sno tdi chinh hqp nhet gfta ni8n d0
phudng6, Q. BtnhThAnh,Tp. HCM
Cho 6 thalls ddr neE 20 11. kdt thic nedv 30/06/201I

BANGCAND6I KE ToAN HOPNHAT
Tgi ngdy30ttuing 06ndm201I
Don ri tinh: YND

Chl ti6u

ME Thuy5t
lo

9. Qui Lhic thuocv6nchi sd hfru
ru.r-grnnu4n
cnuapnanpnol

616.164J3a.77a 548.927
.845201

' ..ta
t ' ct
,,i:/48,i{
:4i Dt

.:"-: P
\\4 )-

10


coNc ry cp s,{NxuAT IdI\Tr DoANHxNK Bh{H THANH
Tane4, Tdanld GILIMEXBuildine,24CPhanE ngLur!
phudng6, Q. BIrh Thanh,Tp. HCM

860 c6otii chinhhqpnhetginaniend0
Cho6 th6nsdAundm2011,k6tthLicnsay30/06/201
I

cAc cHi Trf,uNGoArBANccANo6r xf roAN nop NnAr
chi tiou

30/06t2011

0t/0u20tl

1. Tai santhu6ngodi


7.9f,",1"\'

ai6c

sANxlAr (llH oo,lNl1

Le Ei'ng

,.
tiAltAvt

"-.t9,>


c6NG TY cP S.{N xU,{T KINII DoANH )c{K BiNII TII{NH
Tang 4, Tda nhd GILIMEX Building, 24C Phan DAng Luu,
phudng6, Q. Blnh Thanh,Tp. HCM

Bio cto tni chinh hq! nh6tgifia oi6n d0
Cho 6 ttuAngdau naln 201I , k6t thric ryay 30/06/201I

uge uuAt
BAocAo xrr quA HoArDqNGKINHDoANH
6 thdhg ddu idt t 2011
Donli tinh. WD

Chi ti6u

Thuy5tminh

16

17

IE

226.973
.336.007
6s.255.614.820
22.989
.309.686
r0.103.t t2.822
4.346.885.399
8.238.806.243
26.340.372.3ss
43.562.633.086
831.665.021
l3'7.738.075
693.926.946
44,2s6.s60.032

163.444.996.955
3t,323.986.22s
8.409.313.1I5
2.686.296
.8r8
4.346.885.
4.695.
t2.406.47
4.

K6 torin truring

-4-

:/cc

6 ndn 2011

Ntf8ri.

.i1sirrulrrr.
q\

BiN!irri,i

\_-.-_-

NguyedThi PhongLan

Nguy6nThi Minh Ei6u

t2

Le Hing


coNG Ty cp sAN xui.T KrNH D0ANH xNK BiNH THAI'H
Tang4, TdannaGILIMEX Building,24CPhanEangLuu,
phudng6, Q. BinhThanlLTp. HCM


(2.949.524.616)
3.056.610.4'77
(459.784.200)

- (Lei)/ldchenh
lechrygieh6idoeichuathlrcbien

(376.987.505)

- tr-ar)/roIu noeroQngoauru

(17.931.107.498)

- Chi phi lai vay

(6.4s3.329.804)

4.346.885
399

| .283.966.416

34.622.432.364

17.642.458.461

3, Lli nhuin tt ho4 dqng kinh doanh fiEbc thd!)
- (Ting)/giAm cAckloan phai thu
- (Tang)/giamhengt6n kho
- {Tdng)/giamc5c k}rodnphii nd rkhdng ki lai ra)

( r.430.2e8.e80\F
.\\/:
(1.283.966.416)
\
(3.434.243
.776)

7.658.370.194 8.549.980.57
4
(7.305.'t62.12r) (10.95s.755.382)
(ss.626.734.671) 19.679.544.980

Lttu chuydntiin thuln lir hogt d^ng hinh doanh
II. Luu chuy6uti6n tt hogt itQngtliu tu
l. Tidnchi ddmuasam,\ay dlrngTSCDva c6ctei san
ddi h4nki6c
2. Tian thu tir thanh li, nhuong b6n TSCE vi crc tAi
sdnddi hanki6c
3. TiAn chi cho vay, mua c6c c6ngcU ng cia don vi
H1ec

(8.7s8.356.605) (4.'163
.8s4.40r)
829.506.090
(3ts .'713
.721.843)

4. Ti€n thu h6i cho vay, br4nlai c6c c6ng cu ng cria
don vi khdc



BAocAo LL,iucHUyENTrnNTEHop NrrAr
(Theophttohg phdp gidn tiip)
6 thdng diu ndm 2011

Don|i tlnh: WD
Chi ti6u

Thuy6tninh

6 thiug tliu nim
2011

6 thdDgdaunim
2010

III. Luu chuy6uti6n tir ho?titong tdi chinh
r, I renrnu nr pnarnannco pnreu,ruqn von goPcua
chri sd htu
2. Tien chi tra viin g6p cho c6ccht sd hfu, mua lai c6
phi6u cia doanhnghiCpde phet hdnh

12.712.520.000
(22.58s
.295.19t)
270.620.686.879
(190.'t
04.'7
8s.67s)



lr€n va rltong ouo||g neDoau rv
Anh husngcnarhayd6i ry gi6 b6i do6iquy d6i ngoai

33.j01.291.26ja

230.070.804.851

TiAn vi tudng iluong tian cu6i k'

-:>
35.3s9.867.4s2

LAp, ngAy17 thdng8 ndn 2011

K5 to{n tru&ng

----TL
-
//,!
/;/ / . c d r r i r
;\

\

BT\fiT{ANE
il
I

L6 Hi'dg

a


C6NG TY cP sAN xUi.T KINH DOANHXNK BiNH TIIANH
B{o c6otii chitrbhqptrhit gi$'ani€nd0
Tang4, TdantlaGILIMEXBuilding,24CPharDangLuu,
phuollg
nga)30.062011
o. Q. BurhTb?rr. Ip.HCM
Cho6 lh6ngdiu nam20| I . kErrhLic

BAN THUYETMINH BAOCAO TAI CHINH HqP NHAT
6 thdngdiu ndm201I
I D4cdi6mho+tilongciiadoadhnghi€p
1.mnh th{rcs&hfruvdn
c6ng Ty c6 Phin sauxuit Kinh Doanhxuiit NbapKhAuBinh ThgnhIGILIMIX) tiAnthanli doanh
nghiopnhenu6cthdnhBp nem1982tr.ucthuocUBND TP.HCM thtrchignc6 phanh6atheoQuy6tapl s6
vAvi6cchuyiSn

+ Dia chi: CrlmCN, TTCNHic Dich,TdnThdnh,BARia - Vtng Teu.
+ Ti le loi ichcriaC6ngty m9:100%
+ Quydnbi6uquy6tcia COng
ty m9:100%
- C6ngTy TNHEMIV B.it DAngSAnGiaDinh

;i)l

-ti",!

li

+ Dia chi: Targ 4, Tdanhi GILIMEX Building,24CPhanEengLuu, Phuong6, QuanBinhThanh,Thinh
ph6H6 chi Minh.
+ Ti lClqi iohcuaC6ngty me:100%
+ QuyAnbii5uquy6tcriaC6ngty m9: 100%
c6ng ty li6n k5t kh6dgiluqc hqp trhAt:

{

- C6ngTyC.j PhtinMq' Hing GiaD\ng Gilimex- PPJ

i

cApldnddungdy16/0212011vd
Duqcthdnhbp theoGi6yohrmenhandengS kinhdoanhs60310629775
dangky thayd6i dn thrl I c6pnli\y IT lo3l2oll bdi SdKi! HoachVi DAuTu ThenhPh6Hd Chi Minn. Theo
d6, C6ngTy C,i Phin san Xuft Kinh DoanhXudtNhApKhauBinl Th4nh- GILIMEX c6 $ l9 gopvdn le
40%.


NicndOk6to6ncta C6ngty bit dAutn ngdy01/01vdk6tthtc vdongdy31/12hangndrn.
Donvi tidntCst dungtrongghi ch6pkii to6nli ridngViQtNam(\ND).
2. Chuin mqcvd Chi6dOk6to{d 6p dqng
2.1.ch6.tOk6to6n6p dqng:
C6ngty 6p drng Chii dOKii to6n doanhnghiQpban hdnhtheo euyiit dinh s6 t5l2006/eD-BTCngdy
2013/2006
criaBQTii chinhvd c6cTh6ngtu venbenhuongdAnb6 sung.
2.2.Tuyenb6 vavi€ctudnthi Chuin mgck5todnvtrCh6dOk6 todn

q

C6ngty da6pdungc6cChuAnmuckii to6nViCtNamvd c6cvanbanhu6ngdin Chulnm\rcdoNhdnudcdd
banhdntr.C6cbrioc6otdi chinhduqcl{p vi tdnh bdytheodfng mai quydinll criatungchuanmFc,rhongru
huongdin !h!rcbienchuAn
mucvaChdda kato6nhi6nhanndangdpdung.
2,3.Innhthirck6toin ip d+ng
C6ngry 6pdsnghinhthllc s6k6toAnNhAtky chung.
3. Cdcchinhsich k6totu tp dgng

.\

3,1.Nguyantic xic dinhcfc khoin ti6n:tidnm{t, tiAngfritrganhdng,tidndangchuy6n
Nguy' dc nic atitthctickhoin *ong dcangtiin
Nguyentdc xdc djnh c6ckhoentudng duongtiAnDLc6ckloan dAutu ngin hankh6ngqu63 thringc6 khn
nangchuy6nd6i d6 dangthdnhti6n vd kh6ngc6 rfiidu rui ro trong chuy6ndiaithaahtidn k,i ti ngdyrnua
khoendautu d6 tai thoi di6mb6oc6o.
Nguy1ntiic,phuongphip chuy1nddi aic aing tiin khric
Cecnghiep!u kinl t€ ph6tsinhbing ngoait€ duqcquyd6i ra d6trgViCtNamtheoti gi6 giaodichthuctii tai
thdi diemph6tsinhnghiep\'1l.
Ch€nn16chtj' gi6thuctii phetsinhtronglcj,duqck6t chuydnvio doanhthu ho{c chi phi tAi chinhtrongnem

3.3.1.Ngqren fic ghi n e',.. Ceckioen phAithu kh6chhang,khonntrA hu6c cho ngudi b6n, phai thu noi b6
vd cdckhoanphai thu khac tai thdi di6m b6o c6o,n6u:
- C6 thdi h?n thu h6i hoio thanl to6n dufi I ddrnduqo phan loai la tai sanngin han.
- C6 thoi hantiu hdi ho4cthanhto6n hCn I nemdugo ph6aloai li tai sin ddi h4n.

3.3.2.LAp dr phbng phAi thu khd .tdi: Dlr phdngnq phai rhu lih6 ddi th6 hiCnphdn gii tri du kitin b! tdn ;
;5
thatcriaceckloen no pheithu c6 khandngkt6ng duockllich hdngtharh to6n d5iv6i ceckloan ptai tnu tei
..,, i
thdi di6m lAp86o c6otdi chinh.
.Hirir, f,-l
3.4. Nguyen tic ghi trhan vi khiu hao tAdsan c6 dioh

atlil. ia.

'
Tai senc6 dinh hitu hinh,tdi sanc6 dinhv6 hinhduqc ghi nh6ntheogi6 g6c.Trongqui hinh ,,i d""g. Ai : ;;:i
sanc6 dinl hauhinh,tdi senc6 dinhv6 hinhdugcghinhdntheonguyengia,haomdrrlw k6 vagiat.icOn - .-'
lal.

ICrAuhaoduot trich theophuongphip dudngthing. Thdi giankh6uhaoaiu,,cu6ctinh nhusau:
- Nhd crla,vdt ki6n tnic

08-25 nem

- Mey m6c,thi6t bi

07 - l0 nArl

- Phuqng

tic viLphudngphdpghinhandoanhthu
Doanhthu bdnhdng
Doanhfiu b6nhengduocghi nhankhi it6ngthdi th6amanciicdiAuki6n sau:
_ PhAnldn rui ro vd ldi ich gin lirin voi quy6nsohihr sanphamhodchangh6ad6 dugcchuyiingiaocho
nguoimua;
- C6ngty kt6ng cdnnim gia quydnquanbt hdngh6anhungudi sdhtruhdngh6ahoic quydnki6mso6t
hangh6a;

- Doanhthu duoc x6c dinh tuong di5ichic chin;
- C6ngty de thu dugc hoac sethu dugc loi ich kinh nt ti! giao dich brn hdng;
- X6c dinh duo.c chi phi li€n quand6ngiao dich brin hing

(

Doanh thu cung edp dlch vr1
Doanhthu cung c6p dich 4r duqc ghi nhankli kiStquri oia giao dich d6 duqc x6c dinl m6t c6chdAngtin cay.
Trudng hgp viec cung c6p dich r,u li6n quan diin nhidu kj thi doanhthu dugc ghi Dhanhong k' theo k6t qua
phln c6ngviQcda hoanthiLnhvdo ngriy l6p Bing Cen d5i k6 to6n cna ki dO.f6t qua cria g; iictr cungc6p
dich lrr duoc \6c dinhkii thoannn cricdiiu kidn sau:
- Doanhthu duoc xac dinh tuong d6i ch6cch6n;
- C6 k:hi nangthu dugc loi ich kinh t6 tu giao dich cung c6pdich ru d6;
- X6c dinh duqc phenc6ngvigc de hoanthdnhvio ngeybp Bang can d6i k5 toin:
- Xric dinh duoc ohi phl phet sinh cho giao dich ve chi phl d6hoanthdnhgiao dich cungcdpdich vu do
Phanc6ng vi€c qmg cep dich vll da hodn rhanh dugc x6c dinh rheo phuory ph6p d6nl gi6 c6ng vi6c hoan
thdnh.
Dosnh thu ho$ .rAngfii chinh
Doanl thu phrt sinh ti ti6n lai, tidn bAnquyiq c,i tric, loi nlrudnduo.c chia ve cec khoandoanhthu hoet d6ng
tai chinl lddc duqc ghi nhanIJi th6a rnand6ngthoi hai (2) di6u ki€n sau:
- C6 kha nengthu dugc lqi ich kinh t6 ti giao dich d6;
- Doanhthu duoc x6c dinh tuong d6i chic oh6n.

- CAckdoatr15dothayd6i tj' gi6h6i do6icnac6onghiCpvu phft siDhli6trquand5nngo4itQ;
,-

- Ds phdngginmgi6dAutu chrimg
kho6n.

-

C6cL.horntr6tr dud.c ghi nh6ntheot6ng s5 phetsinh hongk', Lh6ngbi tnr vqi doaih thu hogtdongtdi
chinh.

-

3.13.Nguyontic vA,phuongphdpghi nhAnchi phi thu6thu trh4pdostrhnghiephienhinh, chi phi thu6
thu nhapdoanhnghi9phonnhi

, 4
26,298.000.000

Gidtri
2.250,000.000

26.298.000.000

2.250.000.000

50.000
2.250.000.000
1.000.000 24.048.000.000

s0.040

2.250.040.000

218.7EE.EE0.000
50.040.000.000
34.000.a00.000
12.000.000.400
I1.488.880.000
35.000.000.000
21.000.000.000
5s.300.004.000

2l

26.298.000.000


.-i

tl q q- 3 -' ^ ^E l l

Fr
ri

+

+

z

F,e

=

:

d':

l

-

lci ;

g
e


e q

q

= !

*

In .r

"i

'.;

cl

EI
\l

p

h

.

l

t e 6\

a


cJ

| . . ?
tto ar

.

tt

-

N

.

R
l
ql
ql
:l
l

t

i

'

.


U

I Fi
I

:ltH"- s l$" . s"l' : l
l.*E
F : t ! s 1 ! i l
r 5 !g , E
i : $ I fi .l l; c; E
= 9 ! E . . > ,
.>- 4
5
:

''F"

z

'
;t

j l

'

ll

t
l

Fr F


r-.

z

loo i

l\o

tr

F

z

o

,-z

ts

E

!

'EE

z

':


ail

N

i

I

oo b!"S" =

E €

;€.
V,F

z a
+ E
z e

P
F

z

3

z

aE'

' 3 x

a

z

h

t0 l

ql
00t



z ,.1
a :

>-

B

' 6I

o\

ol

5 qoq

I
I

E . t " 9|

- =

l;l

.a'

F

a

z

ii

I

i!

3

7i

l= l = :^ l :l l l

z

- : l S
Z E
X ;

|f)

-

t"""tl

5i-

z e
-