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GENERAL DEPARTMENT OF TAXATION

----------------------No. 0319085344625/2014/-TB-iHTKK

SOCIALIST REPUBLIC OF VIETNAM


Independence Freedom Happiness
----------------o0o----------------March 19, 2014

NOTICE
Re: Confirmation of tax declaration records via internet
To:

Hong Tin Trading Service Construction Company Limited


Tax code: 0305197657

At 8 oclock 53 minute 44 second on March 19, 2014, the tax authority received the
companys tax declaration records, including:
No.
1

Declaration
form/Annex
03/TNDN Declaration
of corporate income tax
finalization

In order to search the


http://kekhaithue.gdt.gov.vn

Type of
declaration form
Official

declared

Tax
period
2013

information,

Time of
payment
2

please

go

Place of
payment
Tax Branch of
District 2

to

the

website

Note: This notice is automatically sent from the system of declaration via internet receipt of
the tax authority.
Submitting tax declaration records via internet is your smart choice!

GENERAL DEPARTMENT OF TAXATION


----------------------No. 0319090444248/2014/-TB-iHTKK

SOCIALIST REPUBLIC OF VIETNAM


Independence Freedom Happiness
----------------o0o----------------March 19, 2014

NOTICE
Re: Confirmation of tax declaration records via internet
To:

Hong Tin Trading Service Construction Company Limited


Tax code: 0305197657

At 9 oclock 4 minute 44 second on March 19, 2014, the tax authority received the companys
tax declaration records, including:
No.
1

Declaration form/List
Notes to financial
statements

In order to search the


http://kekhaithue.gdt.gov.vn

Type of
declaration form
Official

declared

Tax
period
2013

information,

Time of
payment
2

please

go

to

the

website

Note: This notice is automatically sent from the system of declaration via internet receipt of
the tax authority.
Submitting tax declaration records via internet is your smart choice!

GENERAL DEPARTMENT OF TAXATION


----------------------No. 0319085418806/2014/-TB-iHTKK

SOCIALIST REPUBLIC OF VIETNAM


Independence Freedom Happiness
----------------o0o----------------March 19, 2014

NOTICE
Re: Confirmation of tax declaration records via internet
To:

Hong Tin Trading Service Construction Company Limited


Tax code: 0305197657

At 8 oclock 54 minute 18 second on March 19, 2014, the tax authority received the
companys tax declaration records, including:
No.
1

Declaration
form/Annex
Decision 15/2006-BTC
Financial statements

In order to search the


http://kekhaithue.gdt.gov.vn

Type of
declaration form
Official

declared

Tax
period
2013

information,

Time of
payment
2

please

go

Place of
payment
Tax Branch of
District 2

to

the

website

Note: This notice is automatically sent from the system of declaration via internet receipt of
the tax authority.
Submitting tax declaration records via internet is your smart choice!

Name: Hong Tin Trading Service - Construction Company Limited


Address: No. 20 Song Hanh Street, APAK Urban Area, An Phu Ward, District 2, HCMC
Tax code: 0305197657

FINAL REPORT

2013

SOCIALIST REPUBLIC OF VIETNAM


Independence Freedom Happiness

Form No.:03/TNDN
(Promulgated together with
Circular No.28 /2011/TT-BTC
dated 28/02/2011 of Ministry
of Finance)

DECLARATION OF CORPORATE INCOME TAX FINALIZATION


[01] Tax period: 2013 from January 1, 2013 to December 31, 2013
[02] First time [03] Supplemented for the time
Enterprise having dependent accounting production unit
[04] Tax payer:
Hong Tin Trading Service Construction Company Limited
[05] Tax code:
0305197657
[06] Address:
No.20 Song Hanh Street, An Phu An Khanh Urban Area, An Phu Ward
[07] District:
2
[08] Province/City: Ho Chi Minh
[09] Tel:
08.62810220
[10] Fax: 08.62810330
[11] Email:
Unit: Vietnam dong
Extension
No

Item

Code

Amount

(3)

(4)

A1

3,050,432,447

(1)
A
1

(2)
Business results according to the financial statement
Total accounting profit before corporate income tax

1.1
1.2
1.3
1.4

Determination of taxable income according to Law of Corporate


Income Tax
Increase in profit before corporate income tax
(B1=B2+B3+B4+B5+B6)
Increase of revenue
Cost of reduced revenue
Expenditure not subject to deduction when determining taxable income
Tax paid for the income received in foreign countries

1.5

Other amounts leading to increase in profit before tax

B6
B7

2.1

Reduction of profit before corporate income tax


(B7=B8+B9+B10+B11)
Profit from operations not subject to corporate income tax

2.2

Reduction of revenue dutiable in previous year

B9

2.3

Cost from increased revenue

B10

2.4

Other reductions of profit before tax

B11

Total taxable income (B12=A1+B1-B7)

B12

3,050,432,447

3.1

Taxable income from business operation (B13=B12-B14)

B13

3,050,432,447

3.2

Taxable income from transfer of real estate

B14

Determination of payable corporate income tax from business


operations
Taxable income (C1=B13)
Exempted income
Previous year loss carried forward
Assessable income (C4=C1-C2-C3)
Establishing scientific technology fund (if available)
Assessable income after establishing scientific technology fund
(C6=C4-C5)
Corporate income tax from business operation at common tax rate
(C7=C6 x 25%)
Corporate income tax difference due to applying tax rate other than tax

1
2
3
4
5
6
7
8

B1
B2
B3
B4
B5

B8

C1
C2
C3
C4
C5
C6

3,050,432,447

C7

762,608,112

C8

3,050,432,447
3,050,432,447

9
10
11
D
E
1
2

rate of 25%
Exempted, reduced tax in the period
Income tax paid in foreign countries deductible in the tax period
Corporate income tax of business operation (C11=C7-C8-C9-C10)
Corporate income tax from transfer of real estate payable after
deducting corporate income tax paid in other locations
Total corporate income tax payable in this period
Corporate income tax of business operation
Corporate income tax from transfer of real estate

C9
C10
C11
D
E
E1
E2

762,608,112

762,608,112
762,608,112

D. In addition to Appendices of this declaration, we attach the herein the following documents:
No.
Name
1
I commit that the figures in this tax declaration is correct and I am totally responsible for figures
declared under the laws./.
TAX AGENT STAFF
Full name:
Working certificate No.

March 7, 2014
TAX PAYER or
AUTHORIZED REPRESENTATIVE OF TAX PAYER
(Signed and sealed)
Ha Phuc Tin

Form No. 03-1A/TNDN


(Promulgated together with
Circular No.28/2011/TTBTC dated 28/02/2011 of
Ministry of Finance)

APPENDIX
BUSINESS RESULTS
For tax payers of industry, trade, service sectors
(Attached to Declaration of corporate income tax finalization No. 03/TNDN of 2013)
Tax period: From January 1, 2013 to December 31, 2013
Tax payer:
Tax code:
No.
(1)
1
2
a
b
c
d
3
4
a
b
c
5
6
7
8
9
10

Hong Tin Trading Service Construction Company Limited


0305197657

Items
(2)
Business results according to financial statement
Revenue from sales of goods and rendering of services
In which: - Revenue of exported goods and services
Revenue reductions ([03]= [04] + [05] + [06] + [07])
Trade discount
Sales allowance
Goods returned
Special consumption tax, import, export duties, value added
tax under direct method payable
Revenue from financial activities
Manufacturing expenses ([09] = [10] + [11] + [12])
Cost of goods sold
Selling expenses
Administrative expenses
Financial expenses
In which: Borrowing interest expenses
Net profit from business operation ([15] = [01] [03] + [08]
[09] [13])
Other income
Other expenses
Other profit ([18] = [16] [17])
Total accounting profit before corporate income tax
([19] = [15] +[18])

Code
(3)
[01]
[02]
[03]
[04]
[05]
[06]

Unit: Vietnam dong


Amount
(4)
218,553,039,396

[07]
[08]
[09]
[10]
[11]
[12]
[13]
[14]
[15]

214,454,784,007
206,232,083,137
8,222,700,870
1,047,822,942
3,050,432,447

[16]
[17]
[18]
[19]

3,050,432,447

I commit that the figures in this tax declaration is correct and I am totally responsible for figures
declared under the laws./.
TAX AGENT STAFF
Full name:
Working certificate No.

March 7, 2013
TAX PAYER or
AUTHORIZED REPRESENTATIVE OF TAX PAYER
(Signed and sealed)
Ha Phuc Tin

Note: - Figures in the item with code [19] is recorded in the item code A1 of Declaration of
Corporate Income Tax Finalization of the tax period.

Form No.B-01/DN
(Promulgated together with
Decision No.15/2006/QBTC dated 20/3/2006 of
Ministry of Finance)

SOCIALIST REPUBLIC OF VIETNAM


Independence - Freedom - Happiness

BALANCE SHEET
2013

Tax payer:
Tax code:
Head office address:
District:
Tel:
No.
(1)
A
I
1
2
II
1
2
III
1
2
3
4
5
6
IV
1
2
V
1
2
3
4
B
I
1
2

Hong Tin Trading Service Construction Company Limited


0305197657
No. 2 Song Hanh Street, An Phu An Khanh Urban Area, An Phu Ward
2
Province/City: HCMC
Fax:
Email:

ITEMS
(2)
ASSETS
A - CURRENT ASSETS
(100=110+120+130+140+150)
I. Cash and cash equivalents
(110=111+112)
1. Cash
2. Cash equivalents
II. Short-term financial investments
(120=121+129)
1. Short-term investments
2. Provision for impairment of short-term
investments (*) (2)
III. Short-term receivables
(130=131+132+133+134+135+139)
1. Receivables from customers
2. Prepayment to suppliers
3. Short-term intercompany receivables
4. Receivables according to progress of
construction contracts
5. Other receivables
6. Provisions for short-term bad receivables
(*)
IV. Inventories (140=141+149)
1. Inventories
2. Provisions for impairment of inventories
(*)
V. Other current assets
(150=151+152+154+158)
1. Short-term prepaid expenses
2. Deducted VAT
3. Taxes and other receivables from the
State
4. Other current assets
B - NON-CURRENT ASSETS
(200=210+220+240+250+260)
I. Long-term receivables
(210=211+212+213+218+219)
1. Long-term receivables from customers
2. Capital investment in affiliates

Code
(3)

Note
(4)

Current year
(5)

Unit: Vietnam dong


Previous year
(6)

100

41,255,894,351

43,478,889,973

110

6,930,417,122

10,086,243,757

6,930,417,122

10,086,243,757

130

1,501,970,266

18,000,907,898

131
132
133

1,501,970,266

18,000,907,898

29,564,747,027
29,564,747,027

13,584,803,682
13,584,803,682

150

3,258,759,936

1,806,934,636

151
152

2,188,759,936

736,934,636

158

1,070,000,000

1,070,000,000

200

5,388,266,014

3,118,837,614

111
112

V.01

120

V.02

121
129

134
135

V.03

139
140
141

V.04

149

154

210
211
212

V.05

3
4
5
II
1
2
3
4
III
IV
1
2
3
4
V
1
2
3
A
I
1
2
3
4
5
6
7
8
9
10
11
II
1
2
3
4

3. Long-term intercompany receivables


4. Other long-term receivables
5. Provision for long-term bad receivables
(*)
II. Fixed assets (220=221+224+227+230)
1. Tangible fixed assets (221=222+223)
- Cost
- Accumulated depreciation (*)
Financial lease fixed assets
(224=225+226)
- Cost
- Accumulated depreciation (*)
3. Intangible fixed assets (227=228+229)
- Cost
- Accumulated depreciation (*)
4. Capital construction in progress
III. Investment properties
(240=241+242)
- Cost
- Accumulated depreciation (*)
IV. Long-term financial investments
(250=251+252+258+259)
1. Investments in subsidiaries
2. Investments in associates, joint ventures
3. Other long-term investments
4. Provision for impairment of long-term
financial investments (*)
V. Other non-current assets
(260=261+262+268)
1. Long-term prepaid expenses
2. Deferred income tax assets
3. Other non-current assets
TOTAL ASSETS (270=100+200)
RESOURCES
A - LIABILITIES (300=310+330)
I. Current liabilities (310=311+312+
+319+320+323)
1. Short-term borrowings and debts
2. Payables to suppliers
3. Advances from customers
4. Taxes and payables to the State
5. Payables to employees
6. Accrued expenses
7. Intercompany payables
8. Payables according to progress of
construction contracts
9. Other short-term payables
10. Provision for short-term payables
11. Bonus, welfare fund
II. Long-term liabilities (330=331+332+
+338+339)
1. Long-term payables to suppliers
2. Long-term intercompany payables
3. Other long-term payables
4. Long-term borrowings and debts

213
218

V.06
V.07

219
220
221
222
223

5,388,266,014
5,388,266,014
8,046,487,440
(2,658,221,426)

3,118,837,614
3,118,837,614
4,908,760,167
(1,789,922,553)

46,644,160,365

46,597,727,587

300

27,489,553,281

27,787,111,733

310

27,489,553,281

27,787,111,733

V.15

21,782,203,578
5,604,834,452

V.16

102,515,251

8,834,734,079
9,708,309,113
9,231,268,436
2,800,105

224
225
226
227
228
229
230
240

V.08

V.09

V.10
V.11
V.12

241
242
250
251
252
258

V.13

259
260
261
262
268
270

311
312
313
314
315
316
317

V.14
V.21

V.17

318
319
320
323

V.18

330
331
332
333
334

V.19
V.20

5
6
7
8
9
B
I
1
2
3
4
5
6
7
8
9
10
11
12
II
1
2
1
2
3
4
5
6

5. Deferred income tax liabilities


6. Provision for severance allowances
7. Provision for long-term payables
8. Unearned revenue
9. Scientific and technological development
fund
B - OWNERS EQUITY
(400 = 410 + 430)
I. Owners equity (410=411+412+
+421+422)
1. Paid-in capital
2. Share premium
3. Other capital of owners
4. Treasury stock (*)
5. Asset revaluation differences
6. Exchange rate differences
7. Investment and development fund
8. Financial reserve fund
9. Other funds of owners
10. Retained earnings
11. Capital construction investment fund
12. Company organization support fund
II. Budget sources and other funds
(430=432+433)
1. Budget sources
2. Budget sources used to form fixed assets
TOTAL RESOURCES (440=300+400)
OFF-BALANCE SHEET ITEMS
1. Leasehold assets
2. Materials, goods kept for processing
3. Goods received on consignment for sale,
deposit
4. Bad debts written off
5. Foreign currencies
6. Enterprise, project expenditure estimate

Prepared by
(Signed)
Ha Phuc Tin

335
336
337
338

V.21

339
400
410

V.22

411
412
413
414
415
416
417
418
419
420
421
422

19,154,607,084

18,810,605,854

19,154,607,084

18,810,605,854

20,000,000,000

20,000,000,000

(845,392,916)

(1,189,384,146)

46,644,160,365

46,597,727,587

430
432
433
440

V.23

Chief accountant

Prepared on March 7, 2014


Director
(Signed and sealed)
Ha Phuc Tin

Form No.B-02/DN
(Promulgated together with
Decision No.15/2006/QBTC dated 20/3/2006 of
Ministry of Finance)

SOCIALIST REPUBLIC OF VIETNAM


Independence - Freedom - Happiness

INCOME STATEMENT
2013

Tax payer:
Tax code:
Head office address:
District:
Tel:
No
(1)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18

Hong Tin Trading Service Construction Company Limited


0305197657
No. 20 Song Hanh Street, An Phu An Khanh Urban Area, An Phu Ward
2
Province/City: HCMC
Fax:
Email:

Items
(2)
Revenue from sales of goods and rendering of
services
Revenue reductions
Net revenue from sales of goods and
rendering of services (10 = 01 02)
Cost of goods sold
Gross profit from sales of goods and
rendering of services (20=10-11)
Revenue from financial activities
Financial expenses
- In which: Interest expenses
Selling expenses
Administrative expenses
Net profit from operating activities
(30=20+(21-22) - (24+25))
Other income
Other expenses
Other profit (40=31-32)
Total accounting profit before tax
(50=30+40)
Current income tax expenses
Deferred income tax expenses
Profit after income tax (60=50-51-52)
Basic earnings per share

Prepared by

Unit: Vietnam dong


Previous year
(6)

Code
(3)

Note
(4)

Current year
(5)

01

VI.25

218,553,039,396

96,749,264,081

218,553,039,396

96,749,264,081

206,232,083,137

90,005,800,921

12,320,956,259

6,743,463,160

1,047,822,942

1,558,545,426

8,222,700,870

4,299,901,136

3,050,432,447

885,016,598

3,050,432,447

885,016,598

114,532,342

4,025,105

2,935,900,105

880,991,493

02
10
11

VI.27

20
21
22
23
24
25

VI.26
VI.28

30
31
32
40
50
51
52
60
70

Chief accountant

VI.30
VI.30

Prepared on March 7, 2014


Director
(Signed and sealed)
Ha Phuc Tin

Form No.B-03/DN
(Promulgated together with
Decision No.15/2006/QBTC dated 20/3/2006 of
Ministry of Finance)

SOCIALIST REPUBLIC OF VIETNAM


Independence - Freedom - Happiness

CASH FLOW STATEMENT


(DIRECT METHOD)
2013

Tax payer:
Tax code:
Head office address:
District:
Tel:
No
(1)
I
1
2
3
4
5
6
7

II
1
2
3
4
5
6
7

III
1
2
3
4
5
6

Hong Tin Trading Service Construction Company Limited


0305197657
No. 20 Song Hanh Street, An Phu An Khanh Urban Area, An Phu Ward
2
Province/City: HCMC
Fax:
Email:
Unit: Vietnam dong
Items
Code Note
Current year
Previous year
(2)
(3)
(4)
(5)
(6)
I. Cash flows from operating activities
1. Gains from sales of goods and services
01
218,553,039,396
103,348,365,391
and other gains
2. Payments to suppliers
02
(193,046,292,422)
(76,886,910,342)
3. Payments to employees
03
(41,609,355,000)
(1,517,149,040)
4. Loan interests already paid
04
(1,047,822,942)
(1,558,545,426)
5. Payments for corporate income tax
05
(1,432,236,478)
(255,465,720)
6. Other gains from operating activities
06
27,662,613,823
9,674,926,409
7. Other disbursements for operating
07
(22,045,515,238)
(28,839,119,246)
activities
Net cash flows from operating activities
20
(12,965,568,861)
3,966,102,026
II. Cash flows from investing activities
1. Purchase and construction of fixed assets
21
(3,137,727,272)
(114,500,000)
and other non-current assets
2. Gain from disposal and liquidation of
22
fixed assets and other non-current assets
3. Loans given and purchases of debt
23
instruments of other entities
4. Recovery of loan given and disposal of
24
debt instruments of other entities
5. Investments in other entities
25
6. Withdrawal of investments in other
26
entities
7. Receipt of loan interests. dividends and
27
profit shared
Net cash flows from investing activities
30
(3,137,727,272)
(114,500,000)
III. Cash flows from financing activities
1. Gain from stock issuance and capital
31
contributions of owners
2. Repayment of capital contributions to
32
owners and re-purchases of issued stocks
3. Short-term and long-term borrowings
33
37,099,063,453
8,834,734,079
received
4. Loan principal repaid
34
(24,151,593,954)
(9,377,562,665)
5. Payment for financial lease liabilities
35
6. Dividend and profit paid to the owners
36
Net cash flows from financing activities
40
12,947,469,499
(542,828,586)

Net cash flows during the period


(50=20+30+40)
Cash and cash equivalents at beginning of
the period
Effect of foreign exchange rates fluctuation
Cash and cash equivalents at end of the
period (70=50+60+61)

Prepared by

50

(3,155,826,634)

60

10,086,243,757

3,308,773,440

61
70

VII.34

Chief accountant

6,930,417,123

3,308,773,440

Prepared on March 7, 2014


Director
(Signed and sealed)
Ha Phuc Tin

HONG TIN TRADING SERVICE CONSTRUCTION COMPANY LIMITED


20 Song Hanh, APAK Urban Area, An Phu Ward, District 2, HCMC

Form No. S06-DN


(Promulgated together with Decision No. 15/2006/Q-BTC
dated 20/03/2006 of Ministry of Finance)

TRIAL BALANCE
2013

Code
A
111
1111
112
1121
131
131 E
131_TPH
133
1331
13311
144
154
154_BOW
154_CAN
154_CHU
154_CTI0
154_DIEN
154_DIEN
154_DNVI
154_EVTE
154_GRA
154_ISHO
154_KHO
154_LNU0
154_MAN

Name
B
Cash in hand
Cash in VND
Cash at bank
Cash in VND
Receivables from customers
Receivables from customers
Tiep Phat Company
Deducted VAT
Deducted VAT of goods, services
Deducted VAT of goods, services
Mortgages, collaterals, short-term deposits
Work in progress
Workshop K4 work
Hostel canteen work
Chuubu Work
Canteen (Pomina) work
Shinwa power work
Chuubu power work
Dong Nam Viet Work
Office-workshop Evertech work
Granite work
ISHO Work
Panko warehouse work
Furnace EAF (Pomina) work
MANGXOI PANKO work

Beginning balance
Debit
Credit
1
2
116,450,235
116,450,235
9,969,793,522
9,969,793,522
9,231,268,436
2,632,167,126
6,599,101,310
736,934,636
736,934,636
736,934,636
1,070,000,000
13,584,803,682

Incurred in the period


Debit
Credit
3
4
109,887,648,669
109,718,170,450
109,887,648,669
109,718,170,450
273,711,989,296
277,037,294,150
273,711,989,296
277,037,294,150
9,231,268,436
2,632,167,126
6,599,101,310
22,092,439,910
20,640,614,610
22,092,439,910
20,640,614,610
22,092,439,910
20,640,614,610
222,212,026,482
43,459,958,465
4,426,115,909
9,181,825,795

206,232,083,137
43,459,958,465
4,426,115,909
9,181,825,795

1,349,189,048
749,604,739
295,345,000
43,836,601,862
52,318,500
5,961,171,334
3,585,639,455

1,349,189,048
749,604,739
295,345,000
30,907,130,117
52,318,500
5,961,171,334
3,585,639,455
333,197,325
11,840,000

379,010,219

235,520,259

Ending balance
Debit
Credit
5
6
285,928,454
285,928,454
6,644,488,668
6,644,488,668

2,188,759,936
2,188,759,936
2,188,759,936
1,070,000,000
29,564,747,027

379,010,219

581,441,387
11,840,000

13,164,992,004

248,244,062

Code
A
154_MCT
154_MPH
154_NAVI
154_OLY
154_PAN
154_POM
154_RDV
154_RHE
154_RYO
154_SCB
154_SHIN
154_SVI0
154_TAN
154_TON
154_TPH
154_VNS
154_XMA
154_XUO
211
2111
2112
2113
2114
214
2141
21411
311
311_NH
311_NTT
331
331_E
333
3331

Name
B
Gate foundation (Pomina) work
Minh Phu work
NAVITAS Work
Olympia Work
PANKO Work
Office (Pomina) work
RDV POWER STATION work
RHEEM Work
RYOBI Work
Repair work of Bien Hoa Packaging Company
SHINWA Work
Sovi Work
TANG CHONG work
Ton Dong A Work
Tiep Phap work
VNSUCCUSS Work
Workshop 3 work of Panko Sewing
Mechanical workshop work
Tangible fixed assets
Buildings, structural models
Machinery, equipment
Transportation, transmission means
Managing tools, instruments
Fixed assets depreciation
Tangible fixed assets depreciation
Tangible fixed assets depreciation Buildings,
structural models
Short-term borrowings
Short-term borrowings
Short-term borrowings
Payables to suppliers
Payables to customers
Taxes and payables to the State
VAT payable

Beginning balance
Debit
Credit
1
2
805,276,390

Incurred in the period


Debit
Credit
3
4
805,276,390
314,792,393
314,792,393
436,987,225
436,987,225
10,908,099,578
10,908,099,578
37,524,516,219
37,524,516,219

229,394,104

229,394,104
4,115,364,048
201,956,135
25,516,265,363
75,840,000
4,426,881,248
5,710,329,063
1,740,339,201
1,580,965,162
3,389,509,784
21,818,181
4,332,870,631
9,005,882,144
3,137,727,273

5,611,993,905
5,742,167,418

4,908,760,167
952,909,091
1,308,852,649
2,575,569,999
71,428,428

4,115,364,048
201,956,135
25,516,265,363
75,840,000
4,426,881,248
10,807,291,968
870,319,600
783,480,081
9,131,677,202

515,031,000
870,019,601
797,485,081
21,818,181
4,332,870,631
9,005,882,144
8,046,487,440
952,909,091
1,481,579,922
5,490,569,999
121,428,428

172,727,273
2,915,000,000
50,000,000
1,789,922,553
1,789,922,553

868,298,873
868,298,873

2,658,221,426
2,658,221,426

1,789,922,553

868,298,873

2,658,221,426

37,099,063,453
10,752,896,327
26,346,167,126
199,604,495,618
199,604,495,618
23,347,055,905
21,185,620,625

21,782,203,578
10,436,036,452
11,346,167,126
5,604,834,452
5,604,834,452
102,515,251
78

8,834,734,079
8,834,734,079
18,000,907,898
18,000,907,898

Ending balance
Debit
Credit
5
6

9,718,309,113
9,718,309,113
2,800,105

24,151,593,954
9,151,593,954
15,000,000,000
187,219,032,647
187,219,032,647
23,247,340,759
21,185,620,547

1,501,970,266
1,501,970,266

Code
A
33311
3334
3339
411
4111
421
4211
4211_N20
4212
511
5112
621
621_BOW
621_CAN
621_CHU
621_DNVI
621_EVTE
621_ISHO
621_KHO
621_MINH
621_NAVI
621_OLY
621_PAN
621_RHE
621_RYO
621_SHIN
621_SVI0
621_TAN
621_TON
621_TPH
621_XUO
621_XMA
622

Name
B
Output VAT
Corporate income tax
Fees, charges and other payables
Working capital
Paid-in capital
Retained earnings
Retained earnings of previous year
Earnings of 2009
Retained earnings of current year
Revenue from sales of goods and rendering of
services
Revenue from sales of finished goods
Direct material expenses
BOWKER Work
Hostel and canteen work
Chuubu plant work
Dong Nam Viet Work
Office-workshop Evertech work
ISHO Work
Panko warehouse work
Direct material expenses
Workshop A1 interior work
Olympia Work
PANKO VINA work
RHEEM workshop work
RYOBI Work
SHINWA Work
SOVI Work
TANG CHONG Work
Ton Dong A Work
Tiep Phap Work
Mechanical workshop work
PANKO 03 Work
Direct labor expenses

Beginning balance
Debit
Credit
1
2
2,800,105

2,904,953,133
2,904,953,133
2,904,953,133

Incurred in the period


Debit
Credit
3
4
21,185,620,547
21,185,620,625
1,432,236,478
1,531,951,546
629,483,734
629,483,734

20,000,000,000
20,000,000,000
1,715,568,987

343,991,230

1,715,568,987

343,991,230
218,553,039,396

218,553,039,396

218,553,039,396
95,919,883,627
25,120,680,166
3,055,404,446
4,923,545,135
96,300,000
21,424,679,534
2,362,975,849
1,170,876,817
60,177,393
67,418,310
5,489,512,444
16,846,090,776
64,331,135
6,566,885,762
1,661,409,719
759,195,455
29,313,700
915,527,242
1,609,692,414
2,760,787,386
935,079,944
41,609,355,000

218,553,039,396
95,919,883,627
25,120,680,166
3,055,404,446
4,923,545,135
96,300,000
21,424,679,534
2,362,975,849
1,170,876,817
60,177,393
67,418,310
5,489,512,444
16,846,090,776
64,331,135
6,566,885,762
1,661,409,719
759,195,455
29,313,700
915,527,242
1,609,692,414
2,760,787,386
935,079,944
41,609,355,000

Ending balance
Debit
Credit
5
6
78
102,515,173

2,904,953,133
2,904,953,133
2,904,953,133

20,000,000,000
20,000,000,000
2.059.560.217
2,059,560,217

Code
A
622_BOW
622_CAN
622_CHU
622_DIEN
622_DIEN
622_DNVI
622_EVTE
622_ISHO
622_KHO
622_MPH
622_NAVI
622_OLY
622_PAN
622_RDV
622_RHE
622_RYO
622_SCV
622_SHIN
622_TAN
622_TON
622_XUO
622_XMA
627
6272
6272_BO
6272_ISO
6272_RYO
6272_CH
6272_EVT
6272_KPA
6272_OLY
6272_PAN
6272_SHI
6272_TCH
6272_TDA

Name
B
BOWKER Work
Hostel and canteen work
CHUUBU Plant work
Shinwa power work
Chuubu power work
Dong Nam Viet Work
Office-workshop Evertech work
ISHO Work
Panko warehouse work
Minh Phu Machinery Foundation work
NAVITAS Workshop A1 interior work
Olympia Work
PANKO VINA Work
RDV Work (Power Station)
RHEEM Work
RYOBI Work
Office repair work of Bien Hoa Packaging Work
SHINWA Work
TANG CHONG work
Ton Dong A Work
Mechanical workshop work
PANKO 03 Work
General production expenses
Material expenses
BOWKER Work
ISO Work
RYOBI Work
ChuuBu Plant work
Evertech Office Workshop work
Panko warehouse work
Olympia Work
PANKO VINA Work
SHINWA Work
TANG CHONG Work
Ton Dong A Work

Beginning balance
Debit
Credit
1
2

Incurred in the period


Debit
Credit
3
4
9,123,105,000
9,123,105,000
989,465,000
989,465,000
1,870,895,000
1,870,895,000
65,520,000
65,520,000
183,730,000
183,730,000
199,045,000
199,045,000
7,319,520,000
7,319,520,000
1,136,100,000
1,136,100,000
501,155,000
501,155,000
254,615,000
254,615,000
136,405,000
136,405,000
2,577,810,000
2,577,810,000
5,700,485,000
5,700,485,000
992,795,000
992,795,000
124,425,000
124,425,000
2,041,160,000
2,041,160,000
75,840,000
75,840,000
936,730,000
936,730,000
852,530,000
852,530,000
619,345,000
619,345,000
4,874,530,000
4,874,530,000
1,034,050,000
1,034,050,000
84,682,787,855
84,682,787,855
4,455,135,211
4,455,135,211
902,162,957
902,162,957
43,373,600
43,373,600
464,191,123
464,191,123
185,573,469
185,573,469
1,374,984,894
1,374,984,894
53,106,294
53,106,294
155,875,018
155,875,018
705,601,535
705,601,535
94,780,637
94,780,637
18,217,091
18,217,091
2,706,920
2,706,920

Ending balance
Debit
Credit
5
6

Code
A
6272_TPH
6272_XC
6272_XM
6274
6274_BO
6274_EVT
6274_RYO
6274_XC
6277
6277_BO
6277_CA
6277_CH
6277_DIE
6277_DIE
6277_EVT
6277_GR
6277_ISHO
6277_KPA
6277_MX
6277_NAV
6277_OLY
6277_PAN
6277_RD
6277_RH
6277_RY
6277_SHI
6277_SVI
6277_TCH
6277_TDA
6277_TPH
6277_VNS
6277_XC
6277_XM
632
635

Name
B
Tiep Phat Work
Mechanical workshop work
PANKO3 Work
Fixed assets depreciation expenses
BOWKER Work
Evertech Office-Workshop work
RYOBI Work
Mechanical workshop work
Outsourced service expenses
BOWKER Work
Hostel canteen work
Chuubu Plant work
Shinwa power work
ME Chuubu Plant work
Evertech Office-Workshop work
Panko Granite work
ISHO Plant work
Panko warehouse work
PANKO work
Warehouse A1 interior work
Olympia work
PANKO VINA work
RDV power station work
RHEEM workshop work
RYOBI work
SHINWA work
Sovi work
TANG CHONG work
Ton Dong A work
Tiep Phat work
VN SUCCESS work
Mechanical workshop work
PANKO3 work
Cost of goods sold
Financial expenses

Beginning balance
Debit
Credit
1
2

Incurred in the period


Debit
Credit
3
4
224,369,762
224,369,762
121,778,497
121,778,497
107,413,414
107,413,414
195,783,812
195,783,812
93,574,762
93,574,762
67,398,605
67,398,605
22,620,963
22,620,963
112,189,482
112,189,482
79,931,868,832
79,931,868,832
8,220,435,580
8,220,435,580
381,246,463
381,246,463
2,201,812,191
2,201,812,191
1,165,459,048
1,165,459,048
684,084,739
684,084,739
13,649,018,829
13,649,018,829
52,318,500
52,318,500
2,418,721,885
2,418,721,885
1,860,501,344
1,860,501,344
11,840,000
11,840,000
233,163,915
233,163,915
2,684,902,116
2,684,902,116
14,272,338,908
14,272,338,908
3,122,569,048
3,122,569,048
13,200,000
13,200,000
16,421,407,515
16,421,407,515
1,733,960,892
1,733,960,892
4,951,133,608
4,951,133,608
840,278,410
840,278,410
43,386,000
43,386,000
1,555,447,608
1,555,447,608
21,818,181
21,818,181
1,136,496,779
1,136,496,779
2,256,327,273
2,256,327,273
206,232,083,137
206,232,083,137
1,047,822,942
1,047,822,942

Ending balance
Debit
Credit
5
6

Code
A
635_LVAY
642
6421
6422
6423
6424
6425
6427
811
821
8211
911

Name
B
Interest expenses
Administrative expenses
Managing staff expenses
Managing materials expenses
Managing expenses: Office tools
Managing expenses: Fixed assets depreciation
Managing expenses: Taxes, fees and charges
Managing expenses: Outsourced services
Other expenses
Corporate income tax expenses
Current corporate income tax expenses
Business results
Total

Prepared by

Beginning balance
Debit
Credit
1
2

51,292,603,273

51,292,603,273

Incurred in the period


Debit
Credit
3
4
1,047,822,942
1,047,822,942
8,222,700,870
8,222,700,870
2,865,851,073
2,865,851,073
2,081,946,136
2,081,946,136
251,964,364
251,964,364
572,515,061
572,515,061
3,000,000
3,000,000
2,447,424,236
2,447,424,236
2,437,030,970
2,437,030,970
269,410,247
269,410,247
269,410,247
269,410,247
218,553,039,396
218,553,039,396
1,752,418,220,866
1,752,418,220,866

Ending balance
Debit
Credit
5
6

52,207,334,924

Date month year


Chief Accountant

52,207,334,924

HONG TIN TRADING SERVICE CONSTRUCTION


COMPANY LIMITED
20 Song Hanh Street, APAK Urban Area, An Phu Ward,
District 2, HCMC

Form No. B 01 DN
(Promulgated together with
Decision No. 15/2006/Q-BTC
dated 20/3/2006 of Ministry of
Finance)

NOTES TO FINANCIAL STATEMENTS


Financial year 2013
I - Operating characteristics of the company
1 - Form of owning capital: limited liability
2 - Business sector: construction trading
3 - Business lines: work construction
4 - Operating characteristics of the Company in financial year affecting the financial
statements:
II - Accounting period, currency unit used in accounting
1 - Accounting period (from January 1 to December 31)
2 - Currency unit used in accounting: Vietnam dong
III - Applied accounting standards and regime
1 - Applied accounting regime: Decision No. 15/2006/Q-BTC dated 20/3/2006
2 - Statement on compliance to Accounting Standards and Accounting Regime
3 - Applied accounting form: General journal
IV - Applied accounting policies
1 - Principle of recognizing cash and cash equivalents
Method of converting other currencies to the currency used in accounting
2 - Principle of recognizing inventories
- Principle of recognizing inventories: Historical cost
- Method of calculating value of inventories: Weighted average method
- Accounting treatment method for inventories: Perpetual method
- Making provision for impairment of inventories
3 - Principle of recognizing and depreciating fixed assets and investment properties:
- Principle of recognizing fixed assets (tangible, intangible, financial lease fixed
assets)
- Depreciation method of fixed assets (tangible, intangible fixed assets)
4 - Principle of recognizing and depreciating investment properties
- Principle of recognizing investment properties
- Depreciation method of investment properties
5 - Principle of recognizing financial investments
- Investments in subsidiaries, associates, and paid-in capital to jointly controlled
entities
- Short-term securities investments
- Other short-term, long-term investments
- Method of making provision for impairment of short-term, long-term investments
6 - Principle of recognizing and capitalizing borrowing expenses:
- Principle of recognizing borrowing expenses
- Capitalization ratio used to determine capitalized borrowing expenses in the period
7 - Principle of recognizing and capitalizing other expenses
- Prepaid expenses
- Other expenses
- Principle of prepaid expenses allocation
- Principle and time of goodwill allocation

8 - Principle of recognizing accrued expenses


9 - Principle and method of recognizing provision for payables
10 - Principle of recognizing owners equity
- Principle of recognizing paid-in capital of owners, share premium, other capital of
owners
- Principle of recognizing asset revaluation differences
- Principle of recognizing exchange rate differences
- Principle of recognizing retained earnings
11 - Principle and method of recognizing revenue
- Revenue from sales of goods
- Revenue from rendering of services
- Revenue from financial activities
- Revenue from construction contracts
12 - Principle and method of recognizing financial expenses
13 - Principle and method of recognizing current corporate income tax expenses, deferred
corporate income tax expenses
14 - The operations of provision for foreign exchange risks
15 - Other accounting principles and methods
V - Additional information to items in the Balance Sheet
Ending balance
285,928,454
6,644,488,668
0
6,930,417,122

(Unit: VND)
Beginning balance
116,450,241
9,969,793,522
0
10,086,243,763

2-Short-term financial investments


- Short-term investment securities
- Other short-term investments
- Provision for impairment of short-term
investments
Total

Ending balance

Beginning balance

3-Other short-term receivables


- Receivables from equitization
- Receivables from dividends and profits shared
- Receivables from employees
- Other receivables
Total

Ending balance

4-Inventories
- Purchased goods in transit
- Materials
- Tools, instruments
- Work in progress
- Finished goods
- Merchandises
- Goods on consignment
- Goods in tax-suspension warehouse
- Real estate goods
Total cost of inventories

Ending balance

1-Cash
- Cash in hand
- Cash in bank
- Cash in transit
Total

0
0
0
0

Beginning balance

Beginning balance

29,564,747,027

13,584,803,682

29,564,747,027

13,584,803,682

* Book value of inventories used for pledging for liabilities:


* Reversal amounts of provision for impairment of inventories in the year:
* The cases or events resulting in providing further or reverse provision for impairment of inventories:
5-Taxes and receivables from the State
- Excessive payment of corporate income tax
- VAT
- Receivables from the State:
Total

Ending balance

Beginning balance

6-Long-term intercompany receivables


- Long-term intercompany loans
-
- Other long-term intercompany receivables

Ending balance

Beginning balance

7-Other long-term receivables


- Long-term deposits, collaterals
- Amounts received in trust
- Loans given without interests
- Other long-term receivables
Total

Ending balance

Beginning balance

2,188,759,936

736,934,636

2,188,759,936

736,934,636

8-Increase, decrease of tangible fixed assets


Items

Cost of tangible fixed assets


Beginning balance
- Purchase in the year
- Completed capital
construction investments
- Other increase
- Converted to investment
properties
- Liquidation, disposal
- Other decrease
Ending balance
Accumulated depreciation
Beginning balance
- Charge in the year
- Converted to investment
properties
- Liquidation, disposal
- Other decrease
Ending balance
Carrying amount of tangible
fixed assets
- Beginning of the year
- End of the year

Buildings

Machinery
equipment

1,397,489,434
172,727,273

Transportation,
transmission
means

1,700,284,491
2,915,000,000

Managing
tools,
instruments

21,063,686
50,000,000

Other
tangible
fixed
assets

Total

3,118,837,612
3,137,727,273
0
0
0

1,570,216,707

4,615,284,491

71,063,686

1,789,922,553
868,298,873

0
0
6,256,564,884
1,789,922,553
868,298,873
0

2,658,221,426

1,397,489,434
0

1,700,284,491
5,388,266,014

21,063,686

0
0
2,658,221,426

0
0

3,118,837,612
5,388,266,014

* Carrying amount of tangible fixed assets used for pledging for borrowings:
* Cost of tangible fixed assets fully depreciated but still in use:
* Cost of tangible fixed assets at the end of the year waiting for liquidation:
* Unrealized commitments on purchasing, selling tangible fixed assets of high value in the future:

9-Increase, decrease of financial lease fixed assets


Machinery
equipment

Items

Transport,
transmission
means

Managing
tools,
instruments

Other tangible
fixed assets

Total

Cost of financial lease fixed assets


Beginning balance
- Financial lease in the year
- Repurchase of financial lease fixed
assets
- Return of financial lease fixed assets
Ending balance
Accumulated depreciation
Beginning balance
- Charge in the year
- Repurchase of financial lease fixed
assets
- Return of financial lease fixed assets
Ending balance
Carrying amount of financial lease
fixed assets
- Beginning of the year
- Ending of the year
* Rental further arising recognized as expenses in the year:
* Basis for determining further arising rental:
* Terms of lease extension or right to purchase the assets:

10-Increase, decrease of intangible fixed assets


Items

Land use
right

Copyright,
pattern

Goods
brand

Computer
software

Other
intangible
fixed assets

Total

Cost of intangible fixed assets


Beginning balance
- Purchase in the year
- Created from the company
- Increase due to business
combination
- Other increase
- Liquidation, disposal
Ending balance
Accumulated depreciation
Beginning balance
- Charge in the year
- Liquidation, disposal
- Other decrease
Ending balance
Carrying amount of intangible
fixed assets
- Beginning of the year
- Ending of the year

* Notes to other figures and explanations according to requirements of Accounting Standard 04


Intangible fixed assets:
11-Construction in progress
- Construction in progress
In which: Major works
+ Work
+ Work
+ ..

Ending balance

Beginning balance

12-Increase, decrease of investment properties


Beginning
Items
balance
Cost of investment properties
- Land use right
- House
- House and land use right
- Infrastructure
Accumulated depreciation
- Land use right
- House
- House and land use right
- Infrastructure
Carrying amount of investment
properties
- Land use right
- House
- House and land use right
- Infrastructure

Increase in
the year

Decrease in
the year

Ending
balance

* Notes to other figures and explanations according to requirements of Accounting Standard 05


Investment properties:
13-Other long-term investments
- Investments in shares
- Investments in bonds
- Investments in bills, notes
- Long-term loans
- Other long-term investments
Total

Ending balance

Beginning balance

14-Long-term prepaid expenses


- Prepaid expenses for lease of fixed assets
- Company establishment expenses
- Research expenses of major value
- Expenses for development phase not qualified to
recognize as intangible fixed assets
Total

Ending balance

Beginning balance

()

()

15-Short-term borrowings and debts


- Short-term borrowings
- Current portion of long-term debts
Total

Ending balance
21,782,203,578

Beginning balance
8,834,734,079

21,782,203,578

8,834,734,079

16-Taxes and payables to the State


- Value added tax
- Special consumption tax
- Import, export tax
- Corporate income tax
- Personal income tax
- Natural resources tax
- House and land tax and land rental tax
- Other taxes
- Fees, charges and other payables
Total

Ending balance

17-Accrued expenses
- Accrued salary expenses in leave period
- Fixed assets major repair expenses
- Expenses for the period of business suspension
Total

Ending balance

Beginning balance

18-Other short-term payables


- Surplus assets waiting for resolution
- Trade union fees
- Social insurance
- Health insurance
- Payables on equitization
- Short-term deposits, collaterals received
- Unearned revenue
- Other payables
Total

Ending balance

Beginning balance

Beginning balance
0

102,515,173

102,515,173

19-Long-term intercompany payables


- Long-term intercompany borrowings
- Other long-term intercompany payables
Total

Ending balance

Beginning balance
0
0

20-Long-term borrowings and debts


a- Long-term borrowings
- Bank borrowings
- Borrowings from others
- Issued bonds
b- Long-term debts
- Financial lease
- Other long-term debts
Total

Ending balance

0
Beginning balance

c- Financial lease liabilities


Current year
Total payments
Rental
for financial
interest
lease

Previous year
Principal
payment

Total payments
for financial
lease

Rental interest

Principal
payment

Under 1 year
1-5 years
Above 5 years

21-Deferred tax assets and deferred tax liabilities


a- Deferred tax assets
- Deferred tax assets related to deductible temporary
differences
- Deferred tax assets related to unused assessable
losses
- Deferred tax assets related to unused tax incentives
- Reversal of deferred tax assets recognized in
previous years
Deferred tax assets
b- Deferred tax liabilities
- Deferred tax liabilities arising from taxable
temporary differences
- Reversal of deferred tax liabilities recognized in
previous years
- Deferred tax liabilities

Ending balance

Beginning balance

22-Owners equity
a- Changes of owners equity
Paid-in
capital of
owners

A
1
Beginning
balance of
20,000,000,000
previous year
- Capital increase
in previous year
- Profit in
previous year
- Other increase
- Capital
decrease in
previous year
- Loss in
previous year
- Other decrease
Beginning
balance of
20,000,000,000
current year
- Capital increase
in current year
- Profit in current
year
- Other increase
- Capital
decrease in
current year
- Loss in current
year
- Other decrease
Ending balance
20,000,000,000
of current year

Share
premium

Other
capital of
owners

Treasury
stock

Asset
revaluation
differences

Exchange
rate
differences

6Information
of going
concern

Construction
investment
fund

Total

9
20,000,000,000
20,000,000,000
20,000,000,000

b-Detail of paid-in capital of owners


- Contributed capital of the State
- Contributed capital of others
- ..
Total
* Amount of bonds converted to share in the year:
* Number of treasury stock:

Ending balance

Beginning balance

c-Capital transactions with owners and distribution of


dividends, profit
- Paid-in capital of owners
+ Paid-in capital at beginning of the year
+ Increase of paid-in capital in the year
+ Decrease of paid-in capital in the year
+ Paid-in capital at end of the year
- Dividends and profits shared

Ending balance

Beginning balance

20,000,000,000

20,000,000,000

d- Dividends
- Dividends declared after the end of accounting period
+ Declared dividends for common shares:
+ Declared dividends for preferred shares:
- Unrecognized accumulated dividends of preferred shares:
-Shares
- Number of authorized shares
- Number of issued and fully paid shares
+ Common share
+ Preferred share
- Number of re-purchased shares
+ Common share
+ Preferred share
- Number of outstanding shares
+ Common share
+ Preferred share
* Par value of outstanding shares:

Ending balance

Beginning balance

e-Funds of the Company


- Investment and development fund
- Financial reserve fund
- Other funds of owners
* Purposes of establishment and use of the companys funds
g- Income and expenses, profit or loss directly recognized in owners equity as regulated by specific
accounting standards

23-Budget sources
- Budget sources granted in the year
- Non-business expenditures
- Budget sources balance at end of the year

Ending balance

Beginning balance

24-Leasehold assets
24.1- Value of leasehold assets
- Leasehold fixed assets
- Other leasehold assets
24.2- Total future minimum lease payments of
irrevocable operating lease contract by period
- Less than 1 year
- 1-5 year
- More than 5 years

Ending balance

Beginning balance

VI- Additional information to items in Income Statement


25- Total revenue from sales of goods and rendering of
services (Code 01)
In which:
- Revenue from sales of goods
- Revenue from rendering of services
- Revenue from construction contracts (For company
having construction operation)
+ Revenue from construction contracts recognized in
the period;
+ Total accumulated revenue from construction contracts
recognized as at financial statements date;

(Unit: VND)
Beginning balance

Ending balance

218,553,039,396
218,553,039,396

26- Revenue reductions (Code 02)


In which:
- Trade discounts
- Sales allowance
- Goods returned
- VAT payable (direct method)
- Special consumption tax
- Export duty

27-Net revenue from sales of goods and rendering of


services (Code 10)
In which:
- Net revenue from exchange of products, goods
- Net revenue from exchange of services

28- Cost of goods sold (Code 11)


- Cost of goods sold
- Cost of finished goods sold
- Cost of services rendered
- Carrying amount, disposal, liquidation expenses of
investment properties sold
- Investment properties trading expenses
- Loss of inventories
- Excessive expenses
- Provision for impairment of inventories
Total

Ending balance

29- Revenue from financial activities (Code 21)


- Interests from deposits, loans
- Interests from investment of bonds, promissory notes,
bills
- Dividends, profits shared
- Gains from selling foreign currencies
- Realized exchange rate differences
- Unrealized exchange rate differences
- Interests from credit sale
- Other revenue from financial activities
Total

Ending balance

Beginning balance

206,232,083,137

Beginning balance
0

30- Financial expenses (Code 22)


- Interest expenses
- Discount of payment, interests from credit sale
- Loss due to disposal of short-term, long-term
investments
- Loss due to selling foreign currencies
- Loss due to realized exchange rate differences
- Loss due to unrealized exchange rate differences
- Provision for impairment of short-term, long-term
investments
- Other financial activities
Total

Ending balance
1,047,822,942

Beginning balance

31- Current corporate income tax expenses (Code 51)


- Corporate income tax expenses on taxable income of
current year
- Adjustment of corporate income tax expenses of
previous years to current corporate income tax expenses
of current year
- Total current corporate income tax expenses

Ending balance

Beginning balance

32- Deferred corporate income tax expenses (Code 52)


- Deferred tax expenses arising from taxable temporary
differences
- Deferred tax expenses arising from reversal of deferred
tax assets
- Deferred tax income arising from deducted temporary
differences
- Deferred tax income arising from unused assessable
losses and tax incentives
- Deferred tax income arising from reversal of deferred
tax liabilities
- Total deferred tax expenses

Ending balance

Beginning balance

33- Manufacturing and business expenses by factor


- Material expenses
- Labor expenses
- Fixed assets depreciation expenses
- Outsourced services expenses
- Other expenses in cash
Total

Ending balance

Beginning balance

114,532,342

VII - Additional information to items in Cash Flow Statement


(Unit: .)
34- Non-cash transactions affecting cash flow statement and amounts held by the
Company but not in use
a - Acquisition of assets by receiving directly related debts or through
financial lease operation:
- Acquisition of business via share issuance:
- Conversion of debt into equity:
b - Acquisition and disposal of subsidiaries or other business entities in

reporting period
- Total acquired or disposed amounts;
- Portion of acquired or disposed amounts paid by cash and cash equivalents
- Net cash and cash equivalents in the acquired or disposed subsidiary or
other business entity
- Portion of assets (grouped by type of asset) and liabilities other than cash
and cash equivalents in the acquired or disposed subsidiary or other
business entity in the period
c - Disclosure of amounts and reasons of major cash and cash equivalents
held but not used by the Company due to restrictions of the law or other
binding matters forced to perform by the Company.
VIII - Other information
1- Contingents liabilities, commitments and other financial information:
2- Subsequent events after the end of accounting period:
3- Information of related parties:
4- Disclosure of assets, revenue, business results by segment (by business line or geographic area) as
required by the Accounting Standard 28 Segment reporting (2):
5- Comparative information (changes of information in financial statements of previous accounting
periods):
6- Going concern:
7- Other information (3):

Prepared by

Chief accountant
(Signed)
Huynh Van Hieu

HCMC, date month year 2013


Director
(Signed and sealed)
Ha Phuc Tin