MASAN GROUP MASAN Dare Het GROUP ral Plaza, 17 Le Duan Street ‘Chi Minh City, Viet Nar. Facsimile: (484 8) 827 4115 Web: www sna BANG CAN DOL KE TOAN sajonz200 Hop nit Cong ty T Zl ‘VNB. WND. A. alsin ayn han (100=110612001306140.180) | 100 23177 507,696,067 32.505968 45 I. Tien vce khodn tome dong tin 110 "753,498.718,160| 503.968,.44 Tiga mat um 753.498.718.160 503,968 445 P Cickhosn wom dome i m2 1. Cac ko dit ta chink gin ham 0 (647,472,125,000, baa wngin bn ‘647,472,125 00 J by ping sie gi du engin a tt. Cae Khon phi thw ngsin han hi hu cba Hhseh hing 359,165,218,836 66,998.351.911 ia8,201,803,654 ‘ 74,826,108,033 Th ie cho nga bin sei hu ni nga han a Pi hu theo ign do kéhoach hep ng xy cm 13a (Cie khan pi hu ke 138 70,388.680,160 Pai dha 9 6 pa boa (1385) Isa Phi th kse (1388), B88 70388.690160 J. pg ese Kos ph hu hs i (+) 139 (1209.724922) lv. Fang nko 0 310,499,035,588 : 1. Hing én kno un 341 078,197,577 lu pong sim ei hing bn ko 9 0579,161 989 5 ‘in nga han Khe 150 56,872,598,483 32,000,000, Chi pi rd ruse ngin han 151 7.347.247 510 J> The GTC de hia ir 12 ‘a.974.581 204 5 Th ve Khon ke pw NRA mc Ist 2S5TS6852 5. Ta sin nae an kde 158 2203712917 32,000,000 004 fs Val sin dat han (200-2104 220.240.250.260) 200 4.469,099,861 685, : Cac khoan phai thu dai han 20 Paid diya la Kick hing En - [> Vn kin dan & don i ey the 212 : Phi du dai hun 8b 213 : [rr ana aa ns ke ais 5. Dy png phi thu di han kh i 219 - tai sin os aint 220 460,701,042,261 = Tai sn c6dinb ht hn za |_aan864,393.997 Navyen gid — 2 404,169,317 987 Gis uj hoo mon iy KE (113 904923,90] ai sin enh thu i hi 14.568, 121,800 - Nguyen gis 163870.73.792 Gi too min Hy KE (2.202,615,952] Ti sin e6 inh v0 hin 42.250,709,607 PageMASAN GROUP Nauyen al [ij hao mn yk sci pi xay dmg oom bin & dang IL. Bat dong sin dw tw Nayen git Gil hao mn ly ke lv. Cae khosin daw wt chi Bann vie cong ty eon . Da ur va0 cong ty Tin at en don bi cli han ke 3. Durphing sim si du cw i his di Dan Tals dal han kha 1. hi phi tte i ha i sin thu sp bon Bi "Ti sin di hg |. Loi sé hung nai Png eng tl sim (2701005200) [3 Ne phi tr (300=810+330) Nongén han 1 Vay ving ngs a fb. hair ngs bin su muse on rae |. Tht vi ee Khoi phi ndp NS mic 5. ago dong Is F. a ha (Ch papa i gi |. air theo tin dd Ke hoach bap dong xy de [Cie Khon pin ri, pai nop ke 10. Du phong pi i nga han i. Neda an 1 Ph ds hyn gu in 2p ds han ni bo Pr i han kde 5. vay vane han 5. Tue tu hap hon ie pi te Js. barphang tpt ve tim 7. Du png ph it an 1. von chia shits (400=4105480) I. Voi eh ir iia ow oa ci iw > Thing dvi pa . Va kh cae sho 5.6 pies guy 5. Cheah ech dhs a sn [5 chenh lech pi hi dest Quy di phi ida MASAN GROUP Suite 802, Central Plaza, 17 Le Duan Site District 1, Ho Chi Minh City, Vit Nam 4648) 3827 4115 Web wis masangroup com Hop nhdt 331 m2 us 34 336 337 00 10 aut 412 43 au ais 416, 6,596,607.557.710 417 Page 2 VNB VNB. 50,678.160.209 &A27 450,602) 23017.816857 970,804, 136581 : 388136930314 $9,267.206267 37,594,682801 : 21,833.973.296 : 1.233,302005 210,840,000 4.316-566,600 32,503,968 20734384311 4555.62 1,067.775,190,366| 455562: '52524,497,733 = 5312.955,160,301 5 5,806,397.637 |49,759,603,710 10516212238 is7si14770n2 4555605 011,725 1,005,660,640,749 1,005,850 650.600 1.800.990,149 4,523,171 726.595 sama Stossel 893,151,585MASAN GROUP MASAN GROUP Suite 602, Central Plaza, 17 LeD District 1, Ho Chi Minh City, Viet Nam, Hop nha Js. 05 dy png i chink >. us kine ude wn chi sho io nut seu thu cha phn pi 1. goin win ds wXDCB 'Ngucn kink phi va quy Khe Quy ken tng, pi ot gun kinh ptt . aun kn ad inh thin SCD Hin cong nui von 44=3006300) [cae eh ricu ngoal bing eam 401 ke tain 1 Tai sia the ogo > Vace hing hos nga it i, han gia cng Js. Hang hoa aban bin ho, nn ky sii ews LN kbs di icy 5 5 aoa elas Digan obi se nghidp. ea VN® (4,238,031, 165,693 232.64, 822. 189 4536, 997.086) (4.536 997 O86) 353815,782,637| 353815 6,586,607,857,510 499.824 32503, 968,48 Neudi lip Le Ta Thi Thuy Trang Kéiogn truing Page 3 Naiy 4 thing 12 nam 2009MASAN GROUP MASAN Dismet Bo nk Cy, Viet Nam GROUP BAO CAO KET Qua HOAT DONG KINH DOANH HOP NHAT TV 01.01.2009 DEN 30.09.2009 Sé ligu bio cio ela ehing t6i dud day bao g6m cd 6 lieu Proforma. L¥ do Ia vi ching A6i thie ign ti cau tnic ngay true Khi niém yét, vi vay bso edo tai chinh ciia chting t6i 4a khong thé hign dy aii ede hoat dng eda Masan Group va cic e6ng ty con. Masan Group e6 6 phin trong Techcombank tt thing 8/2009 nhung bio cdo profoma cung ep thOng tin b6 sung vé Le ddng trong toin ndm eda kEt gua kinh doanh cla Techeombank len két qua kinh doanh cia Masan Group. Cae nha du tw chon Masan Group xudt phat tir vige xem xét danh mue du tw ca ehting (0i vio cfc cOng ty con va céng ty lién ket. Vige Lap bao edo Proforma cho pheép nha div tur tidy diy ai duge két qua kinh doanh va anh hudng tit vige div tv | cong ty ma ching t6i dau wr. Su khée nhau gitta s6ligu loi nhudn eta chiing 1% ti ket gua hoat dng kinh doanh va bio c tong bio eéo ghi nhdn dnh hvdng cia ket qua 9 thang thay vi 1 thing ( thing 9) eda Techcombank, va ua Igi phiin Ii the thutng mai . Do khodn dau tw vao Techeombank 14 khoin ddu wy chién luge va dai han cila Masan group, va nhu giii thich 6 tén, viée ghi nhan anh hudng ciia két qua hoat «dong kink doanh cia Techcombank trong, bio eéo Proforma nhiim eung edip cho ahi dé ‘uc thdng tin dy dil hon vé k6t qui hoat dng du w lien kt wr du nam, ang ty lign ki Proforma phat sinh tirMASAN GROUP MASAN Distt Hoh Minh iy, Vet Nom GROUP “TUOINIKH DEN HOP NHAT ‘WND 2622926.201 (G.785.038,53) 2.626,12,140.52 1.726325,7788 inca ni Doon thn hing v8 cig cp ich >. cic khodn pi nt 3. Doan th thuinvé ban hams va cums cap dich yu (10-01-02), |. Gis waking bia Lad nan gop v6 v6 ha mg v8 ung cap ich un (2 1) 900,086,361 713 (69.259,761,05 51.477 341045, [5 Doark du hot dng i ca [> chiphini eran fs. ci phitin ng >. chi ph quan 1 doanhnghiep to. Lot nhs thas tr ht dong Kinh doanh (30-206(21-22) f2ss2s)) Tou sp ke 12. Chip ke 13 Lo nhuan Kade 31-39) 4. Lo chuan ha daze wr ce cng ty Hen Tn he whe tod tre thud (30-3040) 6 Ch pi hi THD ia nh 17h pi his TNDN has a 40,268 866,31 381,064,674.82 80,268, 866,31 609,599,826, 76 8. Loi abu saw thu thu nip doanh nghigp (6050-51-52) 9 Leia pa bd cho 11021652788 499,383,208 92 ee Ta Thi Thiy Trang Ké todn ningMASAN GROUP MASAN Dimer Hc thy, Vet Nam ceoue Phone: (484 8) 6256 3: BAO CAO LUU CHUYEN TIEN TE ‘Tv 01.01.2009 gn 31.12.2009 6 ligu béo edo cata chiing t6i dui diy bao gdm cd s6 ligu Proforma. LY do Ia vi chting \6i thy hién tai cau trdc ngay trade khi niém yet, vi vay bdo céo tai chinh cia ching t6i a khong thé hién ddy dii cdc hoat déng cia Masan Group va cc eng ty con. Masan Group e6 6 phiin trong Techcombank tt thang 8/2009 nhumg bio edo profoma cung cap thong tin bS sung vé te dOng trong to’n nim ela ket qua kinh doanh cia Techcombank lén két qua kinh doanh cia Masan Group. Cie nha du tw-chon Masan Group xuat phat tir vige xem xét danh mue div weila ching {61 vao ede eng ty con va cng ty lién ket. Vige Kip bio céo Proforma cho phép nha du tw thay diy di duge két qua kink doanh va nh hudng tir vige ddu w lién ket ca cée dng ty mi chiing ti du ww, St khie nhaw gitfa 56 ligu Io nbudn cia ching t0i tir cdc cong ty lien két trong bio eso kéi qua hoat dng kinh doanh va béo e4o Proforma phat sinh tit vie ghi nhdn dnh huding cia ket quit 9 thang thay vi I thang ( thdng 9) cia Techcombank, va tra lai phan Idi the thong mai . Do khoan déu tw vaio Techcombank la khodin du tr chin Iuge va dai han iia Masan group, vi nhuf gidi thich & trén, vige ghi nhgn anh huting ca Ket qua hoat Ong kinh doanh cita Techeombank trong bio co Proforma nhlim cung ep cho nha dau turthong tin day dd hon vé ket qua hoat dong dau we lign ket tit dau nam.MASAN GROUP MARSAN Suite 802, Central Plaza, 17 Le Duan Steet District, Hos Chi Minh City, Viet Nan GROUP Tap doin Cong ty Gil doan ti neay 1/1/2009 dén ngdy Gia doan tit 30/9/2009 1/1/2008 dén 31/12/2008 Bao cdo KQKD BC Proforma Bao cao KQKD (VND) (VND) (YND) LUU CHUYEN THEN TU HOAT DONG KINH DOANH i nun trae thue 01 -415798,088.065 644,333,240.000 185,417,061 Bigu chinh cho _ Kha hao va phan bé 02 70095629.988 _ 48.932,878,085 2 x Cc Khodn dy phong 03 27.101,466,731 —-27,101,466.731 (150,194.26) on LO ti thanb ly taisin c6 dinh 05. (42,021,292) (42,021,292) - he Thu nbsp fi cho vay va eS tle 05 (L.9BS.S94.345) —_G61.988,594545) (89,135,485) a Lai nhudn tirhat dng ign két 05 (30,783,450,000) _(238,155,850,000) a Wl Chi phi ti vay 05 43.295.976.667 43,295,976.667 = Loi nhudn/(16) tit hoat déng kinh doanh truée nhitng thay déi yon 08 463.477,095,614 —463,477,095,614 (83,912,656) niu dong. Bién dong céic khodn phai thu va tai sin ngda han khde 09 (45,595,948,149) _(45,595,948,149) 359,254,611 Bién dong hang tin kho 10 (153,508,767,507) _(153,508,767,507) ms Bigh dng cdc khodn phi ti va 1g kha 11 291,656,023374 291,656,023374 (174,220,004) 556,028,403,332, 556,028,403,332, 101,112,861 Tig Ii vay da a 13 (0820,063.667) _(30,820,063,667) . ‘Thué the nhip doanh nghiép da (30,793,693,537)_(70,793,693,537)(1,272,412,870) 6p ul chi kh cho hoat dong hic 16 (5,010,784.758) —_(,010,784,758) : ‘Tién thuiin thu ti/(chi cho) boat 49 gypagageiav aavausso1.s7 O09) ‘ujuanae 20 449405861370 449.403.861.379 (,171,3000009)MASAN GRouP LUU CHUYEN THEN TY HOAT “Tidn chi mua tai si 66 dink va ta sin dai han ke ‘Tién thu wy thanh ly tai sda e6 dinh Tid chi cho vay ‘Tin thu hi ircho vay Tién tri thém cho vige mua Ii 6 Ih rong cic e&ng ty con Tign gift ngdn hing o5 ky han Tigm thu li cho vay vi e6 ule ‘Tién thudin (chi choythu tiz oat dong du tw LUU CHUyEN THEN TY HOA ‘Tig thu WY phat hah vén 6 phan ‘Tién thu ty vén g6p cia e6 Ang thigu 86 va0 cae eng ty con Tidn thu w vay ngdin va dai han. Tin chi trd ng ade vay var ng thue ‘i chink Tin chi trd e6 te bd eng ty eon ‘Tién thudn thu Wr hoat dong tai chinh MASAN GROUP District, Ha Chi Mint Cty, Viet Nan Phone = (828) 6256.3 ‘Tap doan Cong ty Gial dogn tirngay 1/1/2009 ach nghy —Giai doan tit 3009/2009 1/1/2008 én 31/12/2008 Béo cdo KQKD BC Proforma Bao cdo (VND) (vNp) KQKD (VND) NG DAUTU 2 (254,801,499,901) 2 3964 3,292 (156,178,018,000) 164,610,000,000 (100,600,000,000) (432,250,000,000) 2,049,885,129 30 (975,672,779,480) ONG TAL CHINE 31 1684,069,061,000 31 1,000,020,000 33 2,170,675,535,113 34 (1,873,445,565,842) 36 (10,371,001) 40 982,288,679,270 (254,801,499,901) $96,853,292 (156,178,018,000) 164.610.000.000 ),000,000,000 (100,000,000,000) - (432.250,000,000) 2,049,885,129 89,135,455 (775,672,779,480) _1,089,135,45 1684,069,061,000 1,000,020,000 2,170,675,535,11 . 3 (1,873,445,565,84 £ 2) (10,371,001) 982,288,679,270 :MASAN GROUP MASAN District 1, Ha Chi Minh Cty, Viet Nam. geour Pome: (684 86256 3862 Facsimile: (684 9) 3927 4115 ‘Web: wows masongroup.com Luu chuyén tin thuin trong ky S°——_656,019,761,160 656,019,761,160 (82,164,584) Tend ce kiwi wingdusng tien 6 grargosr.000 ey PATRI sugtanon diuky : . “ : Tién va ee khodn tuung dung én 70 53,498.718,160 753,498,718,160 503,968,449 P DOA [ MINH BAO CAO LUU CHUYEN TIEN TE HOP NHAT CUA CONG TY Vi} (LA Tien va khodn wong ducng ti du kj eda Tap down CAC GIAO DICH DAU TU VA TAI CHINH PHITIEN TE ‘Tap doan Cong ty Giai dogn tirngay 1/1/2009 dein nghy Glai down ur 30/9/2009 1/2008 an 31/122008 Béo cdo KQKD —BCProforma——_ Bao edo (ND) (ND) KQKD (VND) Dau urdai han vio oOng ty én ké bhog vige phit hanh o6 phi vi eding oy ng 3,871,816,232.249 3,871,816,232,249 Moa trai phi6u 66 quyén hosn di do eng ty me phit hinh bing viée edn wit eng ng 7 phai thu tf cng ty me 400,000,000,000 400,000,000,000 Cong ty con chi ted 68 te du6i hint the trdi phiéu os guyén hodn d6i do cong z me phat hah 382,551,200,000 Naw ip: Ud _—— ‘Ty Thi Thay Trang KE todn trating Chi sichMASAN GROUP MASAN Datet Hoh Minky, VietNam GROUP (a) @ Facet one: (4848) 62563862 348) 3827 4115 Webs wiew.masangroup. THUYET MINH BAO CAO TAI CHiNH Céc thuyét minh nay 19 phin hgpthanh va cin due doe ddng Uni vd ete bSo eo Bi chinh ih kom Don vj bio cho Cong ty C8 phn T8p don Ma San (wie day 18 Céng ty CB phin Hang hii Ma San) (Cong yy") 1A. mot emg ty of phn disc thin lap tas VGt Narn, Hoat ding chink cia Cong y a chi quin dive ( ée bg0 edo Bi chinh hop nh bao gém Cong ty va cde eOng ty con (go chung la “Tap do’n”) Vi phin li ich cia Tap dodn trong mét edng ty lien ket ‘Tom tat nhiing chinh séch ké ton chi yeu ‘Sau diy 1a cdc chinh sich ké'todin chi yeu duce Tap doan va Cong ty dp dung trong vige lip cic ‘bio eo Bi chinh nay. C0 si lap bio c&o tai chin Cos K# todn chung Céo bio efo ti chinh tinh bay bing Bing Viet Nam, duge ip theo Chun mye Ké ton Viet Nam, Hé thing KE tosin Vigt Nam vi ef nguyen tke ké ton phd bign duse chip thusin igi Vigt Nam. Cée bio eo Bi ehinh, ngoai try bao co imu chuyén tn 18, dude lap én co $8.dbn nguyén tie gid g6c. Bao céo liu chuyén tien 18 due lap theo phuting phip gidn t&p theo Vio ngiy 31 thing 8 nim 2009, Cong ty da tig hin vide ti eff tre va 8 thdah eGng ty hu 54,8% ef phn eta Cong ty C6 phin Thyephiim Ma San (“Ma San Food”, ruc 06 Ra cng tyeon ngang cp. Ma San Food sé hi tractigp 96,97% vn chi sd hu eta Cong ty C6 phiin Cong nghg Thyephiim Viet Tigh, 94.5% vn chi sé hu eta Cong ty CA phin Ma San PQ. 99,99% vén chii 3 hitu cia Cong ty Cé phn Ma San HD, Cong ty Cé phiin Bao bi Minh Viet va Céng ty C6 phin Cong nghigp Masan Céng ty C6 phin Cong nghiégp Ma San sé hitu eve tip 99.99% vin chai s3 hitu cia Cong ty C6 phin Cong nghé Thue phim Hoa Sen. Kétqui eta cic sino dieh trén li cOng ty me, Cong ty af phn Ma San da chuyén nhuling Xap si54,8% ven chi so hitu cia Ma San Food cho Cing ty dé déildy 125.877.824 o6 phigu mdi de Cong ty phat hinh cho cong iy me Sau khi moa lai v6in chi situ eta ce cong ty nay, COng ty ai thimhedng ty me eta eéc cing ty trong Tap doan. Do ede eng ty tham gin vio giao dich hyp hit kinh doanh néu trén du chiu sy kim sodt chung cia cing mOt nhim ed dng (“eée of dong kiém sost”) tude va sau khi hop nha, vige hdp nhat nay théa man dinh nghia hep nba kin doan dui su kiém sost chang bai ¥i ce 66 dng kiém soat tip tuc van ndm ri ro va loi ich, Vige hop nh kinh doanh chiu s¢ kiém sodtchung ny kbong nlimtrong pham vi cia Chudin mye KE tosn Vigt Nam $611 Hop nha Kink oan va trong vic Iva chon chinh sch ké tosin cho giao dich hep nhat kinh doanh nay, Tap oan da xem x6t Chudin me Ké todn Vigt Nam s6 01 Chud mac chung va Chuiin mye KE tosnMASAN GROUP Suite 802, Cental Plaza, 17 Le Duan Stree MASAN Disc 1, He Chi Mind City, Viet Nam GROUP 7) Prone: G84 896 Vigt Nam 621 Trink bey Bao cdo Tai Chink. Da trea ning chudin mc nay, Tap doa da Kip cdc bdo cdo tai chinh hyp hit sit dung o4 s6 ké todn sp nap (“nguyén tle mang sang toan bo") sgi6ng nh luOn ludn 06 sun tai ela Tép dod. Tai sin v8 cng ag cla cée cong ty dude bop nai si dung gid tr ghi s6 ditng tren phuthg dign cia ede ef’ dong kiGm sod, Chénh lech gita id mua va gi tr i sin thudn due mua duce bach toda nburkhodin phan chia hose khoiin 26p ‘Y6n gid dinh cfc e6 ding va duce ghi nhgn vao vn chi sé hitu, Viée wing vén chii sd hitu gid dink duge ghi nbn vko quy khée dé phin anh vige mua lai ede cdng ty con theo phitdng phép ke todn sat nhap nhw thé Tip dodn da luén Wn tai, Bo cao ket qua hoat dng kinh doanh, béo céo thay di vn chi 3 hitu va bio céo Inu chuyén tien té hop nh cha T§p dovin bao ebm két gud hoat dng kinh domh ei cic cOng ty hin ta teong Tép doin aby thé céit ti tap dan hign ta di tn tai trong giai doan néu trong bio eo nay (hoe d6i vGi céic eding ty dude thanh lip sau ngay | théng | nm 2008, cho giai doan tif ngay thanh lip dé ngiy két thic cdc k¥ bao edo lien quan) Cae chun mie ké toan Vigt Nam fe néu 9 trénla ed 58 48 lap bao eo Wi chinh theo qui dinh «tia phap lu . Bao cdo két qua hoat dong kinh doanh proforma la m9t phiin cba bio e&o quin tej, nhim cung cap thém cho na du weed nhin (oan dién vé Masan Group, Lim ec s6 eho vige ra quy€idinh ata ho Truktng hop ela Masan Group die bigt 6 chachting Wi thy hign i eu ede ngay true Kb niém yét, vi vay bao céo ti chinh ela ching tOida khong th€ hign dy di céc boat dag cia Masan Group vi efe cing ty eon, Masan Group o6 ef phi trong Techcombank tt thang 8/2009 ang bio cao proforma eung efi thong tin 63 sungvé tée dng trong todn nim ota két qui kinh do«nh cia Techeombank lén két qui kinh dean cla Masan Group Cie ahi du ufchon Masan Group xu phét ti vige xem x6t danh mye dt oia ching ti vo cde cOng ty con va cng ty lién két. Viée Kip bio cao Proforma cho phép nha diiu wf thay dy di dive két qu kink doan vain husing we vige dau wig ket ota eae cng ty ma ching Wi di ww Su khic nhan gita s6 Higu oj abun cla ching ti tt exe cAng ty liGn KEL trong béo eso Ket qua hhoat dongkinh doanh va bio edo Proforma phaitsinh ti vige ghi nhin dnb huting ca két qua 9 thing thay v1 Tthéng (thing 9) eda Techcombank, va tei. ai pha loi the thuting mei. Do Khon du ty vao Techaombank 13 khodn diw afchigin lige va dai han ella Masangroup, va ahe git thich d ten, vide ghi nhan doh nudag ela k&iqui hoat dngkinh doanh cia Techeombank trong béo céo Proforma nhiim cung ciip cho nha du tu thong tin ddy diva vé két qua hoat dong du tuflién kat ti dd nam. Cosi hop nai Gang ty con Cae edng ty con 1 ede cong ty chi sir kim sost ita Tap dodn, Sy kiém sodt nay 16a tai khi Tap devin nm quyén chi phot céc chink sich tai chinh va hoat ding eta doanh nghiép nblim thu due Jai ich kinh t€ tt cae hoat dOng eiia doanh nghigp d6. Khi dnh eis quyén kiém soa, e6 tinh dén quyén bo phieu tit nang e6 thé thu ign dusfe tai thsi diém hién ti. Cc bo edo Gi chinh cia c&e cfg ty con dl due hgp abit teong bio c&o tai chinh hyp hit ké te ngiy quyén kiém sot bit du 66 hig Ine dén ngay quyen kiém soat chim di. Géce cing ty lim ket (ode dom vi nhdu du ut duige Ké tod theo phidang php véin chit sd hitu)MASAN GROUP Suite $02, Cental Paz, 17 Le Duan Ste MASAN District 1, Ho Chi Minh Cty, Vit Nam, GROUP ) © {Wb wsemasangroup com Céc cOng ty lin két 18 nhimg cOng ty ma TAp dodn c6 sy dnb hutdng dang ké ahvmg khong kim soit ede chinh sch ti chin va hoat dOng kinh doanh ela Cong ty, Sy dnh hung ding KE nay duige gid dinh tn t9i Khi Tap dodn nim git tt 20% dén 50% quyén bs phigu cia mat edng ty Khe. Cae edng ty lign ket dite ké toSn theo phuidng phap vén chi sé hitu (cée den vi aban dw turdutge ke to4n theo phucng php vn chi s3 hu) wong bo cdo ti chinh bop nhit va duve ghi ng ban du theo gif g6e. Plu iw vio eve eng ty én kSt cba Tap dod bao gm i the thucing ‘mai due xe dink (si thoi dim mua tt digi te hao mon Iby ké eta loi thé thing mai, Cae bao ‘0 ti chinh hp nhat bao gdm phan ma Tép dodn duge huéing trong thu nhap va chi phi ita dan ‘inhi du w due ké toin theo phuting php vn chi sé hit, sau Khi due diGu ebiah theo chink sich ké todn cia Tap doan, ké ti ngay b&t Adu si nh huting dng ké cho dén ngy KEL thic sx Anhhuiog ding ké. Khi phan sd hu cla Tép dodn trong khodn 1 cia cOng ty ign ket west qua ‘4 i ghi sO cla khodin diu ww cba Tép doin wong doa vi nhén du ws duye ké tos theo phutmg phip vo chi si hu, thi gid ti ghi s6 cla Khodn du wv a6 (hao gém céc khodn du at dai han, nu 66) s€ dive ghi gidm Ping khéng va Tap dean khong phai igp tue ghi nbn ede khodo IS pphit sinh sau 46 tt khi Tap dod c6 ngbia vy phai thanh todn hay d3 thanb txin thay cho dn vj sah dit G6 ding thiéu sé Tui nghy mus lai Toi feh ese 6 ding tiéw 56 hoge chuyén nhuting 66 phn cho o6 dOng thigu s6 trong mot eOng ty con nhung khong bi malt quyén kiém soa, phn ehén [ech gita gid mua hove 16m thu duge do ehuyén nhiting va gi Wi ghi s6 cia thi sin thudn dutge mus hose bin tangy teao d6i due ghi nbn thing vio vin chi 54 hu Céc giao dich diese loa tit khi hop whet Cée 36 cir trong ndi b6 tp dod Va ede Khon thu nhip va chi phi chia thy hign tH ee giao dich 1ndi b6 due Logi tri khi lip bao cdo ti ehinh hgp nh. Khodn Iai va 1b chia thyc hign phst sink tir c&e giao dich vi cing ty lign két due writ vao Khodn du w tong pham vi Kyi ich cla Tip doa tai cong ty dude du us Cée giao dich bling ngoui t@ Céc khodin mye thi sin va ng phi td 06 g0e bling dn vitibn khie VNB dude quy déisang VND theo t} gi hoi dai cia ngay ket thie nién d9 KE ton, Céc gino dich bing ce den vi tin hae VNB tong nam due quy di sang VNB theo tgis hei dodi xp xity gid hii dodi gi ngdy Hino dich. ‘Téted cdc khosin chénh Iéch t gid d’ va chua chye hign dugehgch todn vao bio co kEigu hhoat déng kink doanh, Tién va ede khodn wong duvng tién ‘Tn buo gdm tién mat va tin gti khong kY han. Cc khodn wong dung tién la ee Khoa du twngn han e6 tinh thanh kboin cao o6 thé WB ding chuyén di thinh khoda tin xde di irs, itrdi ro vé thay di gid tri va duce git nhm dap tng nbu edu thanh todn ngdn han hon fa cho mye dich iu wrhay ee mye dich Khe NYMASAN GROUP MASAN Datet Hoch Minny, Yee Nom GROUP @ © 7) Phone: (+84 8) 62563862 (Cfe khodn du Céic khodin dtu Wt vio ign git ky gn va duit bing edng ot ng: khodin dw trvio ching kbosin vin cia cic oSng ty ma Cong ty hoje Tp don khong oS sy kiém sodt hoge dnb hung ding ké; va edekhodn div tu vito ede cong ty con va cdg ty én két trong ce bio edo ti chin riéng cba ‘Cong ty dfge ghi nhan theo nguyén gid. Dy phong giim eté ddu ww disc Isp kh Ban lank dao (Céng ty cho ring vige gidm gid ny khong mang tink tamthti, Dy phng sé dge hodin ali ki vige ting len sau d6 cia gi ti o6 thé thu hd I do sy kién khich quan xy rara sau Khi khoiin dt phong dug lap. Dy phng ebi due hoan ahdp trong pham vi sao cho ia tj ghi 6 ea eae Khodn 2dr khong wust qué gid te ghi sé cia cdc khoin dau te nay tong truGing hp khéng o6 khoin {dy phing ndo di dtge ebi oh thu Ce khoain phi ‘Cae khodn phaithu thuiing mai va ee Khosn pha thu khde due phan dnb theo nguyén wid tit did phing pha thu kts doi Hang tén kho Hang tén kho due phin anh theo gid ti bing véi s6 thap hon gidfa gid g6c va gid tri thuan c6 thé: tine hign due. Gi g6e due tinh theo phutog php binh quan gia quyén va bao g6m tit ea ese chi ph ign quanphat sinh dé of due hing t8n kho 6 dia diém vd trgng thai bién tai. DSi vi 1hinh phim va sin phim JB dang, sid g6e bao gm bi phi nguyen vat lieu, chi ph nn eas nite tip va cae chi phi sin xndt chung d& duce phan b. Gid ti thudn o6 thé thife hién duge la gia ‘ban wie tinh iia san phim tn kho, tif di chi phi wée tink 4& hotn than sin phim va chi phi ban ning 8c tio. ‘Tip dodn ép dung phutng hip ke khai thong xuyén dé hach todn hing tn kho fai sin e dnb hifu hin Nguyen gi ‘Tai sin of inh hitu hinh due thé hign theo nguyén gid trial gid tri ao mbn ly ke. Nguyén gi ban di ela isin 6 dinh hit Binh gémgié mua eda ti sin, bao ebm cd thué nheip Khu, ede Joi thué du vao kh6ng dige hoan li va ehi phi lién quan tric tip dén vige dua tai sin vio trang thai va vi ti hogt déing cho muc dich sit dung dy’kien, Cac chi phi phat sinh saw kh ai sin 6 dinh hit hinh di di vao hoat d@ng abut chi phi sita chita, bio duding va dai tu thu@ng, dus hach tosin vo bio céo két qui boat dOng kinh doanh eda nam phit sinh chi phi, Trating hop e6 the ching minh mt eéch e eng ede chi phi ny Him ting loi ich kinh t trong tung lai du inh thu due tt vigesit dung thi sim o6 din hita binh wast en mc hogt dng tie chuin G& dusye dinh {i ban du, thi ede hi phi nay dutfe vOn héa nur mot Khodin nguyén gis ting thém etia tai sin eX inh hu hin.MASAN Distt Heh Mn iy MASAN GROUP Le Donn Steet et Nam. GROUP aw (hy @ ai) Phone 2¢ Webs wesw masangroup com Khu hao Khdu hao due tinh theo phuing pip dung thing da trén thi gian hOudung etn cla Bi sii of dinh hit hiah, Ph gian bit dung ue tin nit sau: + nha eta 5.25 nam + nang cp 1 sin thue 3.5 nm + thigt bj van phng 36am + nha xuGag vi miy mse 3:12n4m + phuting tga van chuyén 36nim ‘Tai san ef djnh hitu hinb thué ti chink Cac husp dBngthué dix phn fog Ia thué Wi chinh ne theo cée du khotin eda hyp déng, Cong ty hoge Tép dodn di niin phiin lén rio va ki ich gm lién voi quyén 38 hitu. Tai sn 6 dinb ht hinh dati inh thie thué i chinh due ghi nhén bing sé tp hon gitta gia te hyp lf aa wai sin 06 dioh va gis tri ign tai ca cc khodn tién thué ti thiéu, tinh ti this diém bat iu thue, triedi knit hao ly ke, Kau hao edia ti sin thue ti chfnh duge hgch tof vao bio edo kEtqud hoat dng kinh dean theo phusing phap dutng thing difa tren te gian hou dung we tinh eta ti sd thué wi chinh, ‘Thai gian hihi dung ude tinh eda tai sin thu? ti chink nb quén vi tai sin €6 dinh hit hin due néu tong phn chinh sich ké win 2). ‘Tai sin 6 dinh v6 hinh Quyén sit dung dat Quyén sif ng dif dite phan Anh theo nguyen gig tet di gi ti phan bs My KE. Neuyén gid ban din cba quyén sitdung diftbao 6m gid moa quyén si dang dit va todn bp ede chi phi trye tiép phat sind liGn quan dén vige dim bio quyGn sit dung dat, Phin bi due tinh theo phuting php duting thing ti 40 dé 47 nam. Phén mém vi tinh Gig mua eta phn mém vi tah m6i ma phiin mém vi tinh aay khving IB mGtbG ph§a én KE vi phiin cifng e6 lin quan thi due von hia Va hych toxin nhutai sin e6 dink v6 Hinin. Phin mém vi tinh duge phiin bé theo phuting phap duding thing trong vong 4 nim, Xay dung ev bin dé dang fy duing od bin di dang phin dh eae khodin chi phi nay dung va may mée chuia dive hoa thinh hose chia kip djtxong. Khong tish khiu hao eho x4y dynged bain détdang trong qué tinh xy dung va lip ditMASAN GROUP Suite 802, Cental Plaza, 17 Le Duan Stee MASAN District 1, HoChi Minh City, Viet Nam SRoME Prone (a8) 6250 3962 Focstile:oB8) 38274115 (k) Chi phi trad true dai han. (Chi phidai wa trade 7) 0 (m) @) ©) Chi phi it tri rude bao gdm un thué dat wa rede va cée chi phi phat sinh Khde lién quan dh vige ho dim cho vige si dung dit thu. Céc chi phi nay dutfe ghi ohn vao bao cio két qua hoat dng kinh doanh theo phtmg phip dutng thing dy wen unit hyo ela hyp dng thue dé wong vong tir 47 dén 50nam. Cong cu, dung eu va true in Céing cu, dung cu va tru in dng ghi theo nguyen gis va duce phn bé theo tnring php duting thing dua wén thoi han hétu dung tir6 thing dn 2 nam Lai the’ thugng mai Lith thuting mai phit sinh ede gino dich mua lai eOng ty con, cong ty én KEL va e6ng y lien dloanh ma khong chiu sifkiém sodt chung. Lei thé thung mai fd khodn chen Kech gita chi pht ‘mua ¥2Igifcheia Tap doan wong gid) thudn eta ca i sin, fing ng va ng iém nang oa don vibimua. Khon obéoh Kh Am chy the uhucng msi im) due phi nhn ngay vao bio io Ket qua hoat d6ng kinh doanh. Li thé thug mai due ghi nba theo nguyen gid tnt di gift hao mn Ty KE. Lo the thug mai dude phn ba theo phung phép dung thing trong vong muti nim, D6i vai cic khoin dau ‘ur duge hgch ton theo phuting php von chi so hitu, gid «ri ghi s8 eta Ioi thé thueong mai duge ‘bao gm tong gid wi ghi sé eta khodn du ut, (Ce khodin phai tra thing mai va phai tr khée ‘Céc khodn phi ted thuong mai va phai trd Khe duge phan dn theo nguyén gid Dy phong Dit phiong dude ghi nhdn khi, do ket gud eda mot su kign trong qué kit, Cong ty hode Tap doan 66 mot nghia vy phép If hose ign di o6 thé diffe we tinh mot cach tin cy va tdng dd chic chdn ring COng ty hoe Tap do’n phi sifdang ese Ig ich kinh if trong afing Laidé thanh tin ghia vu ds, Du phong dugexée dinh bling each chigt khit ede luéng tin dy tinh trong iféng lai theo li suat tntGe thu phan dn dite su dain gid hign tai cia thi teting v6 gid tr thoi gian cba ing tién va nhitng ri ro gan lin v6 Khodn ng phat rd A. ‘Thue Tho€ tha ship dounh nghigp tinh ten Ig nhuin ho§c 1 eta nam bao gém thué thu ah hign hah va thué thu nhip hod igi. Thué tho nhip doanh nghigp dutse zhi nhan trong bo eso ket «qua hoat cing kinh doanh ngoai tr tring hdp khodin thué thu nhiip phat sinh lién quan dén ese kkhodin muc due ghi nbiin thing vao vén chi sd hit, khid6 Khotn thu€ thu nhip may eting dust ahinhn thing vao v6n eh 8 hau, Thu thu ahgp bign hard 18 Khodn thué'dy-kién phi ngp da wén thu nbjp chiu Ow wong nam, sitdung ee mie thug suit o6 higu Ive hoa eg bain 6 higu Ive tai ngay KEL thu nién do ke win, vv ede khodin digu chinh thué phai nop lién gnan da nhitag nim trvde.MASAN GROUP MASAN Dowie He Ga ki. Vee Nae =a Phone — : (4848) 6256 ) o (ii) @ @ @ () Thug thu nhép hoain ai duit tinh theo phuttng phap s6 durtwén bing ein d6i KE todn cho cée chénh ech tam tho git gid tj zhi s6 eba cdc Khosin myc ti sin Va ne pha td cho me dich bso c80 tai chinh va gid ti xde dinh theo mu dich thug. Gi ti cia thu€ thu nh§p hon Ii due ghi nbiin da tren cach te thu hdi hoe thanh tofin dy'kign 6 vi gi ti gh s6 aba cfc khowin muc ti sin va ng pha tr, sit dung ede mie thug sud es higu Iye howe es bin eo hieu Ive ti ngay ket thue nie 6 ké tan. Tai san hue thu nhap hoa Iai eh due ghi nhgn tong ining hyp hie eh 6 dl Lg nun chia thaé trong tuting lai &€ ede kinain chénh léch tam thd 6 thé sit dung due. ‘Tai sin thu thu hap boat Iai due ghi gidm khi khéngedn chdcchiin thu due c&c Iti feh vé thud Fién quan my Von of phiin va quy Cé phiéu phi thong 6 phigu ph6 thong due phn logi nbu vSn chi s8 hu, Chi phi pht sinb lim quan tye tigp din ‘vige pha hain e6 phi ph thong die ghi hin [8 khodn giim von ch sh C6 phiéu qui Khie6 phigu dive ghi no nhur vin eh sO haw dye mus I, s6 id thank ton, bso gdm ebi phi Ke tnye tip phat sinh Kh mua, sau khi tri nh hung eta thu, dig ghi akin num khosn gin 3 vio v6n cis hitu, Nhitng of phic dutgc mua Ii duge pha loi lac phieu quy va duse ghi \ han nhurmdtkbodn gid wi vio ve eb sd ha Doanh thu, /, € g Doanh thu bin hang A Doanh thu ban ang due ghi niin wong bso eéo kétqu’ host dng kinh doanb kh phn Kin ei 10 va Witch gu lign v6; guyéa sO bau sia phdm bode hang hod due chuyén giao cho neu ‘mua, Doanh thu khong dude ghi hin néunhu od nbiing yu tékhéng chicchin trong yéu lién «quan fi Kh ning thu h6i ede khodn phi thu hoge Tién quan ei kha nang hang bain bj 8h Thue nkp 6 te C8 tte due ghi nhn Ia Khodn hu nb Khi quyn ah of ude ea Cong ty hose TAp dod due xée Bp. C2 tte niin dutge dud hioh thite 66 phigu duge ghi nhn nhur thu nh e6 ate theo ménh gig eda 6 phigu nhin duce. . Cée kbodin thanh todn cho thué hoat ding Cc khodin chanh todn cho thug hoat dng dude ghi nhiin trong bio cdo két gua boat déng kind doanh theo phuchg phép ating thing dufa vao thd han cia hp ding thué. Cac khodin hoa hing. cho thug dui ghi nha trong bio céo kétqud hogt dng kinh daanh nb mot bs phn hep thanb e¥a tng ehi pt thus.MASAN GROUP Suites02, Central Plara, 17 Le Duan Street, MASAN District 1, Ha‘Chi Minh City, Viet Norn cRoue Phone: (484 8) 42563862 6) Chipntvay fobs worn. masangroup com @ @ Chi phi vay due ghi nan lt rat chi phi trong nim khi chi phi may phatsinh, agoai tet mating hop chi phi vay ién quan dén ed khodin vay cho mye dich hinh thd at sin e6 dinh di digu kign Kei G6 chi phi vay phét sinh trong su6t th gian inh tanh ti sin of din s® duce va hod nine mot phn eda nguyén gic ti sin o dink nay Cée ben tien quan Cae ben dutse xem Ia ben lién quan néu mot ben a6 khd nang, fe tip hay gidn tig, kiém soat bén kia hay e6 anh huting dng ké dn bén kia tong vige dutn ra céc quyét dnb (i ebinh v2 hoat dng kinh doanh, Céc bén cong duyje xemla ben lién quan név ed ben cing ehiu sirkigm soat chung hay chju dnb bung ding ké chong. (Cée hinh thie thanh ton bing ¢6 phiéu C6 phi¢u phat hanh cho nbn vién im vige tai cbag ty theo ménk gid, Vie mua lai ete o6 phiga ny duije thy hign bi cong ty lién qu ngodi Tap doin khing dkige ghi nin bet Tp don, ‘Ta Thi Thay Trang KE 1odn truding