CONG TY CO PHAN NHUA HA NOI (NHH) Oye _ BAOCAO” ~ TAI CHINH HOP NHAT QUY I - NAM 2021 Noi nhan: - UBCK NN - SéGDCK TP HCM - Luu TCKT NHH HA NOL, THANG 07 NAM 2021 aCONG TY CO PHAN NHY'A HA NOL Miu s6 Bols-DN/HN Té 12, phudng Phuc Lyi, s Ban hanh theo Théng tu sé 202/2014/TT-BTC Quén Long Bién, thinh phé Ha Noi ngiy 22 thang 12 nim 2014 cia BO Tai chinh BANG CAN BOI KE TOAN HOP NHAT Tai ngay 30 thang 06 nim 2021 Don vj tinh: VND TAI SAN a hart 30/06/2021) 01012021 sé | minh TAI SAN NGAN HAN 100 913,104,981,150| 584,767,371,858 Tién va cic khoan tuong duong tién 10) 4.1 151,929,917,463| 75,718,057,600| Tiga ul 101,379,917,463 38, 168,057,600] A (Cie khoan tuomg duromg titn 112 0,550,000,000 37,550,000,000] Cac khoan dau tw tai chink ngin han 120 71,250,000,000} 20,000,000,000| 1. |Chimg khogn kin doanh 121 71,250,000,000] | 3. |Dau wr nim git dén ngay déo han 123 | 20,000,000,000] MIL. |Cée khoan phai thu ngin han 130 363,426,102,734| 225,974,454,484| Phai thu ngan han cia _khéch hang 131 273,407,642,117] 192,228,648,936} 2. | Tra truée cho ngudi ban ngfin han 132 33,481,448,019] 9,406,663,722| 5 JPhai thu vé cho vay ngin han 135 20,000,000,000| 8,380,754,939] 16 |Céc khoan phai thu khic 136 | 4.2 36,537,012,598| 15,958,386,887 IV. |Hiang ton kho 140 265,602,921,449| 209,321,471,573] 1. [Hang t8n kho a} 43 267,921 823,446| 210,698,725,920] 12. |Dyr phang giam gid hang tn kho 149 (2,318,901,997)} (1,377,254347)] V. |Tai sin ngin han khic 150 60,896,039,504 53,753,388,201] 1. |Chi phi tra truée ngin han 1s} 13,733,515,000} 12,619,621,321] \ 12. | Thué gia tri gia ting duoc khdu trir 152 47,104,429,770} 40,457,724,111] - 3. |Thué va céc khodn khée phai thu Nha née | 153 58,094,734] 676,042,769] ® |B - TAL SAN DAI HAN 200 1,012,866,943,686| 1,117,295,633,637] Hl. |Cée khoan phai thu dai han 210 1,534,803,995| 1,621,603,995 6 | Phai thu dai han khée 216 | 42 1,534,803,995 1,621,603,995| HI. |Tai sin c6 dink 220 852,542,445,373 854,540,660,527 1. Tai sin 6 dinh hou hinh 22} 44 756,682,328,899| 753,790,860,214| Nguyen gid 222 1,301,422,408,575 1,258,277,564,571 |G tri hao man tay ké 223 (544,740,079,676) (604,486,704,357) 2. | Tai sin 6 dinh thue tai chinh 24] 45 87,793,818,744| 91,879,541,823| Nguyen gid 225 102,625,098,238 101,273,598,238| Gia tri hao mén lity ké- 226 (14,831,279,494)} (9,394,056,415)} 3. [Tai sin e6 dinh v6 hinh 227 | 46 8,066,297,730] 8,870,258,490] Nguyen gid 228 13,548,949,411 13,548,949,411 |Gid tri hao mén lity ké 229 (5,482,651,681)} (4,678,690,921)} IV. | Tai sin dé dang dai han 240 5,833,490,582| 24,635,928, 743| 2 |Chi phi xy dug co ban dé dang 242 5,833,490,582| 24,635,928, 743| IV. |Cac khoan du tw tai chinh dai han 250 -| 81,001,748,647| 2. |Dau tr vao céng ty lién két, lién doanh 252) 47 | 81,001,748,647] IV. |Tai sin dai han khie 260 152,956,203,736 155,495,691,725| 1 |Chi phé tré trude dai han 261 150,802,324,457| 152,950, 198,032] S_|Loi thé thuong mai 269 2,153,879,279] 2,545,493,693 [TONG CONG TAI SAN 270 1,925,971,924,836| 1,702,063,005,495|CONG TY CO PHAN NHVA HA NOI TO 12, phudmg Phiic Loi, ‘Quin Long Bién, thanh phd Ha NGi Mau sé BOla-DN/HN Ban hanh theo Thong tu s6 202/2014/TT-BTC ngity 22 thang 12 nam 2014 ciia BO Tai chinh [A-|NOPHAITRA 300 1,320,194,177,482] ___1,063,385,871,018] 1. |Ng agin han , 310 902,545,371,868| 584,644,132,240] 1 |Phai tra nguési ban ngin han 311 214,767,125,253 144,001,433,163 2 |Newdi mua tra tién trade ngiin han 312 53,560,568,551| 37,695,630,560} 3. | Thué va cae khodn phai ndp Nha nude 313 6,625,053,125| 2,913,842,419| | |Phai tra ngudi lao dong, 314 19,661,478,287| 15,986,599,131 5 |Chi phi phai tra ngdin han 315 1,116,838,379| 338,153,362] 19 |Cac khoan phai tra, phi ndp ngin han khéc 319 | 48 69,902,631,409] 14,350,498,281) 10 | Vay va ng thué tai chinh ngin han 320] 49 $22,321,525,990] 361,294,203,682| 12 [Quy khen thug phe Igi 322 14,590,150,874] 8,063,771,642 TL. |Ng dai han 330 417,648,805,614) 478,741,738,778 1. [Phai tra dai han ngudi ban 331 59,072,670,458| 59,931,012,583| 17 |Phai tra dai han khae 337 6,648,899,056] 84,205,879,056| 8 |Vay vang thué tai chinh dai han 338] 49 351,927,236,100] 334,604,847,139] B - | VON CHU SO HOU 400 605,777,747,354) 638,677,134,477] 1. |Vén chit sé hirw 410 | 4.10 608,777,747,354] 638,677,134,477 1. }Vén gop cia chi sé htw 4il 364,400,000,000} 364,400,000,000} . 8 phidu phd thong cé quyén bidu qué — | 41a 364,400,000,000} 364,400,000,000| J2. |Thang dw von ¢é phan 412 145,866,725,129] 145,866,725,129| 8 |Quy dau tw phat trién 418 13,417,059,302| 13,417,059,302| 11 Logi nhudn sau thud ehua phén phi 421 80,650,851,560] 113,670,784,782| |- LNST chia phan phdi lity ké dén cudi k) 2a 60,452,400,876| 1,173,886,454] true |- LNST chua phan phéi ki) nay 421b 20,198,450,684} 112,496,898,328} 13_|Lgi ich 6 déng khong kiém sot 429 1,443,111,363] 1,322,565,264] [TONG CONG NGUON VON 440 1,925,971,924,836| 1,702,063,005,495| thing 07 nam 2021 Newdi lap. Ké toan trong Wide LE Ark. Tain hit i] TONG GIAM BOC Bui Chank Neon ioaeeCONG TY CO PHAN NHVA HA NOL TOL 2, phuimg Phic Lei, ‘Quén Long Bién, thanh phé Ha N6i BAO CAO KET QUA HOAT DONG KINH DOANH HOP NHAT ‘Miu s6 BO2a-DN/HN ‘Ban han theo Thong tu s6 202/2014/TT-BTC ngiy 22 thang 12 nam 2014 cha BO Tai chinh Quy 2 nim 2021 7 on vi tinh: VND ; Ma] Thuyée Tiengay 112021] Tir mghy 1/172020] cui TEU Mo | min | uf 2021 Quy 112020 Oh, sutsiioail ek aneneel 1. [Doanh thu ban hang va cung cap dich vy 1 $1 $32,711,522,439) 198,426,907,991| 1,025,021,429,775| -457,398,564,110) l2. [Cac khodn giém tri doanh tha 2 1,057,553,986] 23,402,427] 4,948,025,204| 199,325,997] |3. |Doanh thu thudn vé ban hang va cung cap djch} 10 531,653,968,453 198,403,505,564 | 1,020,073,404,571 457,199,238,113 Is. [Gia vén hang bin n | sz 448,036,818,377 175,386,759,595| 865,040,294,503] _389,446,542,089 ls. | Loi ahugn gop vé ban hang va cung cép dich ve} 20 83,617,150,076 23,016,745,969 | 155,033,110,068 | __67,752,696,024 6. }Doant thu hoat dng tai chink a | 53 12,697,701,947 1,868,810,012]_28,673,999,021 3,919,701,028 17. |Chi phi tai chinn nm} 54 6,743,332,428 9.236377,281| _27,401,233,846] 17,565,554, 324 Iirong 6: chi phi Iai vay 2B 14,185,986,818 8,988,963,717] 26,523,549,418|_17,316,209,901 1s. [Phan 1a 18 trong ety ign két, ign doanh m4 (18,083, 706,198) (6,233,978,079)] _(18,083,706,198)]_(11,498,813,834) 9. |Chi phi bin hang, 25 40,148,033,046 5,748,823,190]_75,547,887,528]—_14,153,551,342] 10. [Chi ph quan ty doanh nghigp 26 15,678,067,727 8,360,351,758] _31,739,343,562] _—_19,825,553,744] 11. |Lgi nhugn thudn tir hogt d$ng kink doanh 30 15,661,712,624 (3,693,974,327)| 30,934,937,955 8,628,923,808 12, |Thu nhgp kha au (426,381,805) 15,068,428,179 339,676,182] 16,095,016 13. |Chi ph khac 2 6,007,802,260 7017957] 6,878,996,860] 62,128,768 14. |Loi nhugn khée 40 (6,434,184,065)] _15,061,410,222 | _(6,539,320,678)]__16,032,890,880 15. |Téng igi nhud ké toén tranée thud 50 9,227,528,559 11,367,435,895 | 24395,617277| —_24,661,814,688 16. _|Chi phi thué thu nap doanh nghiép hién hanh st 648,909, 185] 732,566,956] 4,130,349,475 5,445,662,943| 17. |Chi phi thué thu nhap doanh nghigp hodin lai 32 ; (67,192,103)] | (67,192,103) 18. |Lgi nbudn sau thué thu nhgp doanh nghigp 0 8,578,619,374 10,692,061,042 | 20,265,267,798| —19.273,343,848 18.1. |Lgi nhudn sau thué ca cty me 61 8,516,533,063] 10,692,061 ,042| 20,198,450,684] 19,273,343,848| 182 [Lagi nhudn sau thué cua c6 dong khong kiém sost_| 62 62086311 : 66,817,114 i Newoi ip Ké tofn trutmg dabex fh Sores \ Ln, lade ( yep wash)CONG TY CO PHAN NHYA HA NOL TS Qui 12, phutng Phic Lgi, iin Long Bién, thinh phé Ha Noi (Theo phurong phip gin tip) Miu s6 BO3a-DN/HN Ban hanh theo Théng tw s6 202/2014/TT-BTC ngay 2 thang 12 nfm 2014 eia BO Tai chinh BAO CAO LUU CHUYEN TIEN TE HOP NHAT ‘Cho ky hogt dng tir ngay 01/01/2021 dén ngay 30/06/2021 Don vi th: VND. Ma Te 017012021 Tir 0170172020] SO] cui TRU sé | Thuyét én 30/06/2021 én 30/06/2020] 1, | Luu chuyén tién tir hogt dng kinh doanh 1. | Loi nhugn trie thud on 24,395,617,277| 24,661,814,688| 2. | Diéu chinh cho céc khodn: ‘a + | Khu tao ti sin ¢6 dinh o 48,642,589, 152 25,630,530,313} = | Céc khoan dy phong 0 941,647,650 (255,328,848) ~ | Lai, 8 chénh Igch ty gié héi dodi do danh git Iai cdc H 04 (73,271,513) 207,564,283 + | Lai, 18 tic hoat déng dau tur 05, (8,908,538,820) (6,643,091,489) = | Chiphi ii vay 06 26,523,549,418| 17,316,208,901 i | Lot mhugn te hoge dng kink doank 08 91,521,593, 164 60,917,698,848 |trwéte thay déi vin leu dng + | Tang, giim céc khoan phai thu 0 (113,866,669,944) 54,441,513,914 + | Tang, gidm hang tén kho- 10 (57,223,097,526)| (14,653,144,292)| = | Tang, gitm céc khodn phai tra un 82,035,281,802| 69,195,779,249)| = | Ting, gidm chi phi tra rude 2 (722,435,684) (76,520,286)| = | Ting giém chimng khodn kinh doanh 13 (71,250,000,000) ; + | Tidn tai vay da tra 4 (25,902,343,021) (16,958,974,401)| = | Thué thu nhgp doanh nghigp da n6p 1s (2,144,531,928) (5,090,042,406) + | Tin thu khée tir hoat dng kinh doanh, 16 | | + | Tin chi khde cho hoat déng kinh doanh 7 (10,199,169,689)} (12,012,833,200)] LCT thuin tie hoat dong kink doanh 20 (107,751,372,823) 27,371,918,928 IL] Luu chuyén tidn tir hogt dng dau tw | 1. | Tign chi dé mua sim, XD TSCD va TSDH kha 2 (36,119,463,308)} (148 433,681,337) 2. | Tién thu tir thanh If, nhugng ban tai sin ¢6 dinh va | 22 | 630,144,021 Jcde tai sin dai han khéc 3. | Tidn chi cho vay, mua céc cong cung cia DV khéc | 23. (50,000,000,000)) (46,000,000,000)} 4. | Tién thu hdi cho vay, ban lai cde cong cung cia DV | 24 58,380,754,939] 65,422,888,896 kha 6. | Tién thu héi dau tu, g6p vin vio don vj khéc 26 79,200,000,000) | 7. | Tién tha lai cho vay, 6 ttc va loi nhusn duge chia | 27 3,664,215,597 10,072,478,387 Lieu chuyén tién than tit hogt dong dau te | 30 55,125,507,228 (118,308,170,033) TH Luru chuyén tién tir hoat dng tai chin | 3. | Tién vay ngin han, dai han nhan drge 33 804,188,428,027| 459,419,445,182| 4. | Tién chi ti ng g6c vay 34 (631,910,676,091) (851,202,195,073) 5. | Tidn chi tra ng thué tai chinh 35 (6,894,722,945)| (3,823,407,224)| 6, | Cé ttc, lpi nhugn dtd cho chi sé how 36 36,412,061,600) | Lira chuyén tién thudn tir hoat dng tai chinh | 40 128,970,967,391 104,393,842,885 Lara chuyén tidn thudn trong kj 0 76,345,101,796 13,457,591,780 ‘Tién va twong dwong tién dau ky oo 75,718,057,600] 29,652,137,741 An hung cia thay 46i tj gi hi dodi QD ngoai te | 61 (133,241,933) (69,106,312) Tién va twong duong tién cudi ky 70 151,929,917,463| 43,070,623,209| Nguoi lip Ké toin trudng Honk Tua PersCONG TY CO PHAN NHV'A HA NOT MAU SO B 09 DN/HN Té 12, phutng Phuc Loi, Ban hanh theo Théng tr s6 202/2014/TT-BTC. _Quén Long Bign, thinh phd Ha NOi ngiy 22 thing 12 nam 2014 ca BG Tai chinh THUYET MINH BAO CAO TAI CHINH HQP NHAT Cac thyét minh nay fa mgt 6 phan hop think va cdn cage doe ding thé vii bo cdo tai chinh hop rihdt km theo THUYET MINH BAO CAO TAI CHINH HOP NHAT QUY IL NAM 2021 1. THONG TIN KHAI QUAT (Céng ty Cé phin Nhya Ha N6i (“Cong ty”) tidn thin la Xi nghiép Nhya Ha N6i durge thanh lap theo Quyét dinh s6 126/QD/UB-CN ngiy 24 thing 1 nim 1972 ofa Uy ban Nhan dan Thanh pho Ha N6i. Sau 46, Cong ty duge c6 phan héa theo Quyét dinh sé 761/QD-UBND ngay 16 thang 9 nim 2008 cia Uy ban Nhan dan Thanh phd Ha Néi, va theo Giéy Chimg nhén Dang ky Kinh doanh lan dau s6 0103027615 do Sé Ké hoach va Dau tr Thanh phd Ha N6i cép ngay 31 thang 10 nim 2008. Cong ty cing duge cp Giay Chimg nhfin Ding ky Doanh nghiép stta ddi lan thir 7 s6 0100100858 ngay 29 thang 12 nim 2020. Cé phiéu ctia Céng ty da duge chinh thitc giao dich tai san UPCOM tir ngay 8 thing 9 ném 2017 theo Quyét dinh s6 748/QD-SGDHN do Phé Téng Giam déc Sé Giao dich Chimg khodn Thanh phé Ha NOi ky ngay 31 thing 8 nim 2017. Vao ngay 12 thing 12 nim 2019, cd phiéu cia Céng ty di duge niém yét trén Sé Giao dich Chimg khodn Thanh phé Hé Chi Minh (HOSE) voi ma chimg khoan NHH theo QD s6 499/QD-SGDHCM do $6 Giao dich Chimg khoan Thanh phé Hé Chi Minh cap ngay 22 thang 11 nam 2019. Hoat dng chinh trong nam hign tai cita Céng ty la sin xudt, mua bin cdc sin phim nhya céng nghigp va céc logi khuén mau, thiét bj chuyén ding phuc vu cng nghé san xudt sin phim nhya vva cung cip cho eée ngénh céng nghg khdc. Chu ky sin xuét, kinh doanh thdng thudng cia Céng ty 1a 12 thang. Cong ty c6 try sé chinh tai t6 12, phurdng Phéic Loi, quén Long Bién, thinh phé Ha NGi - Co céu t6 chite Toi ngay 30 thang 06 nim 2021, Cong ty 06 4 cOng ty con (31 thang 12 nim 2020: 4 cing ty ‘con) vi théng tin cy thé nhur sau : Tye Ty We bidw STT_ Tén céngty Igiich _ quyét Dja chi tru séchinh _ Hoat déng chinh 1 Cong ty TNH 100% 100% Thon Hao, xa Ligu San xudt va kinh Pht trién Xuat Xa, huyén Yén Mg, doanh ede sin nhgp khau va Dau tinh Hung Yén pham vé nhya ‘tw VIEXIM 2. Céng ty TNHH An 100% 100% KCNKfthugtcaoAn San xudt hat ‘Trung Industries Phat, Km47, quéc 16 nhwa va cde sin 5, P. Vigt Hoa, TP. pham nhya Hai Duong, tinh Hai Duong, Vigt Nam 3 Céng ty TNHH 100% 100% KCNKjithugtcao An Gia céng co khi, M6ét thanh vién Co Phat, Km47, quéc 16 xit ly va tring Khi Chinh xée va 5, P. Vigt Hoa, TP. phi kim logi Ché tao Khuén mau Hai Duong, tinh Hai Vigt Nam Duong, Vigt Nam 4 — Céng ty Cé phan 99,18% 99,18% KCNK§ thuatcao An San xudt va kinh Vat ligu xéy dung Phat, Km47, quéc 1 doanh cfc san céng nghé cao An 5, P. Vigt Hoa, TP. phim tim dp Cutng Hai Duong, tinh Hai tran nhya, san Duong, VigtNam ——nhyaCONG TY CO PHAN NHVA HA NOL MAU SO B09 -DN/IN 8 12, phutmg Phie Loi, Ban hinh theo Théng ty 6 202/2014/TT-BTC Quin Long Bign,thanh ph Ha Noi gy 22 thing 12 nm 2014 cia BO Tai chin ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (T1éP THEO) Cie thuyéi minh nity La: mot b6 phin hop thanh va cdn duge doc ding théi véi béo cdo tai chinh hop nhdt kém theo 2, COSOTRINH BAY 21 Chudin mire va Ché dp ké todn dp dung Béo céo tai chinh hop nhat ela Nhém Céng ty duge trinh bay bing ding Vigt Nam (“VND”) phi hgp véi Ché a ké toan doanh nghigp Vigt Nam va cée Chudn mye ké toan Vigt Nam do BO Tai chinh ban hanh theo: > Quyét dinh sd 149/2001/QD-BTC ngay 31 thang 12 nim 2001 vé viée ban hanh bén Chudn myc ké todn Vigt Nam (Dot 1); > Quyét dinh s6 165/2002/QD-BTC ngay 31 thing 12 nim 2002 vé vige ban hanh séu Chuan myc ké ton Vigt Nam (Dgt 2); > Quyét dinh s6 234/2003/QD-BTC ngay 30 thang 12 nim 2003 vé viée ban hanh séu Chuan myc ké toan Vigt Nam (Bot 3); > Quyét dinh s6 12/2005/QD-BTC ngay 15 thang 2 nim 2005 vé vige ban hanh séu Chudn mye ké ton Vigt Nam (Dot 4); va > Quyét dinh sé 100/2005/QD-BTC ngay 28 thang 12 nim 2005 vé vige ban hanh bén Chuan myc ké toan Vigt Nam (Dot 5). Theo 46, béo cdo tai chinh hgp nhét duge trinh bay kém theo va vige sir dung béo céo nay Khéng danh cho ede d6i tugng khéng due cung cap cdc théng tin vé céc thi tuc va nguyén tac va théng Ig ké ton tai Vigt Nam va hon ntta khéng durge cha dinh trinh bay tinh hinh tai chinh, két qua hogt dng kinh doanh va luu chuyén tién t@ theo cde nguyén tic va thing Ié ké toan duge chap nhgn rng rai 6 cde née va lanh thé khac ngoai Vigt Nam. 22° Hinh thite sé ké todn dp dung Hinh thite s6 ké todn durge ap dung ciia Nhém Cong ty la Nhat ky chimg tit. 23° Kpkétoin nam Ky ké todn nam cia Nhém Cong ty ép dung cho vige lép béo edo tai chinh hgp nhat bit du tir ngay | thing | va két thac ngay 31 thang 12. 24 Dom vjtién t@ trong ké ton Bao céo tai chinh hgp nhat duge lap bing don vj tién té trong ké toan cia Nhém Céng ty la VND. 25 Coséhopnhdt Bao cio tii chinh hgp nhat bao gdm béo céo tai chinh ciia Céng ty me va cdc céng ty con cho ky hoat d6ng tir 1/1/2021 dén 30/06/2021. Céng ty con duge hop nhat toan bé ké tir ngay mua, la ngay Nhém Céng ty nim quyén kiém sodt cng ty con, va tiép tue duge hyp nhat cho dén ngay Nhém Céng ty cham dift quyén kiém soat di véi céng ty con. Bao cdo tai chinh ctia Cong ty me va cdc céng ty con sit dung dé hop nhit duge lap cho cing m6t ky ké toan va duge ép dung cdc chinh sch ké toan mét cach thng nhat. 'Sé dur cdc tai khodn trén bang can d4i ké toan gitta céc don vj trong cing Nhém Céng ty, ede khodn thu nhgp va chi phi, céc khoan lai hode 15 ndi b§ chua thye hign phat sinh tir cae giao dich nay durge loai trir hoan toa.CONG TY CO PHAN NHVA HA NOL MAU SO B09 - DN/IN TB 12, phudng Phic Logi, Ban hanh theo Thong tu s6 202/2014/TT-BTC Quin Long Bién, thanh phé Ha NOi gay 22 théng 12 nim 2014 cia BO Tai chinh 2 25 3.2 HUYET MINH BAO CAO TAI CHINH HOP NHAT (T1EP THEO) dc thayét mink nay a mét 66 phan hop thinh va cn dupe doc ding thi vii béo céo tai chink hop nhdt kém theo CO SO TRINH BAY theo) Co sé hop nhét (tiép theo) Lgi,ich ciia cde c6 dong khéng kiém sost li phin Igi ich trong Iai, hoc 15, va trong tai sin thuan ca eéng ty con khéng durge nam git bai Nhém Céng ty va durge trinh bay riéng biét trén bao céo két qua hogt dong kinh doanh hgp nhat va duge trinh bay riéng bigt trong phan von chi ‘86 hdtu trén bang can di ké toan hgp nhat. Anh huéng do céc thay di trong ty 1g sé httu céng ty con ma khéng lim mat quyén kiém soat urge hach toan vao Igi nhudin sau thué chua phan phéi. ‘TOM TAT CAC CHINH SACH KE TOAN CHU YEU Tién va cdc khodn teong duong tién Tién va eée khoan tuong dutong tién bao gdm tién mat tai quy, tién giri ngin hang, céc khoan dau tw ngin han ¢6 thoi han gc khéng qué ba thang, c6 tinh thanh khodn cao, 6 kha nang chuyén di dé dang thanh cdc Iugng tien xe dinh va khong e6 nhiéu ri ro trong chuyén di than tign, Hing tin kho Hang tén kho durge ghi nhiin theo gié thép hon gitta gid thanh dé dua mdi sin phim dn vi tri va didu kign hign tai va gia tr] thudn c6 thé thye hién duge. Gia tri thuan c6 thé thye hign duge la gié ban ude tinh cita hang tén kho trong digu kign kinh doanh binh thumg tri chi phi wée tinh dé hodn thanh va chi phi ban hang wéc tinh. 'Nhém Céng ty ap dung phuong phap ké khai thudng xuyén dé hach ton hang t8n kho ve tri duge xée dinh nur sau: Nguyén vat ligu, cng cu, dung cy - Chi phi mua theo phuong phép binh quan gia quyén. Thanh pham va chi phi sin xudt - Gi von nguyén vat ligu va lao d6ng tre tigp cOny kinh doanh dé dang. chi phi sén xuat chung cé lin quan duge phan bd dya trén mic 4) hoat ding binh thudmg theo phuong phdp binh quan gia quyén. Du phéng gidm gid hang tén kho Dy phong gidm gid hang tin kho duge trich lip cho phan gid tri du kién bi tén thét do cde khodn suy gidm trong gia trj (do giam gid, hu hong, kém pham chat, v.v...) 06 thé xiy ra d6i véi nguyén vét ligu va hang héa tén kho thude guyén sé hitu ciia Nhém Céng ty dira trén bing ching hop ly vé sy suy gidm gid tri tai ngiy Ket ‘thie ky ké toan nam. Sé6 ting hoc giam khodn dy phong giim gié hing tn kho duge hach toan vao gié vén hing ‘ban trén béo cdo két qua hoat dng kinh doanh hop nhét. {CONG TY CO PHAN NHVA HA NOL MAU SO B09- DN/HN ‘Té 12, phuong Phic Loi, Ban hanh theo Théng tu s6 202/2014/TT-BTC_ Quin Long Bién, thinh phé Ha Noi ngay 22 thing 12 nim 2014 cia BO Tai chinh THUYET MINH BAO CAO TAI CHINH HOP NHAT (TiEP THEO) (Céc thuyét minh nity lar mot b6 phéin hop thank vie cdn duege doc dong thi véi bio cdo tai chink hop nhdt kém theo 3. TOM TAT CAC CHINH SACH KE TOAN CHW YEU (tiép theo) 3.3 Cc khodn phai thu (Cée khodin phai thu dure trinh bay trén béo céo tai chinh hgp nhit theo gia trj ghi sé cfc khoan phai thu tir khach hang va phai thu khdc sau khi edn trir ede khoan dur phing dure lip cho cdc khoan phai thu khé dé Dy phong ng phai thu khé doi thé hign phan gi trj cua céc khoan phai thu ma Nhém Céng ty dy kién khong ¢6 kha nang thu héi tai ngiy ket thie ky ké toan nam. Tang hode gidm sé dur tai khoin dy phong durge hach toan vao chi phi quan ly doanh nghiép trén béo cdo két qua hogt d6ng kinh doanh hgp nhat. 34 Tai sin cé dink hitu hinh Tai san c6 dinh hiu hinh duge thé hign theo nguyén gid trir di gid tri khdu hao ly ké. Neuyén dura tai sin cd dinh bao gdm gid mua va nhiing chi phi 6 lién quan tree ‘sn vao sin sang hoat d6ng nhu dy kién. chi phi mua sim, nang ep va di méi tai sin 06 dinh duge ghi tang nguyén gid cia tai san va chi phi bao ti, sira chita duge hach toan vio béo cdo két qua hoat dong kinh doanh hgp nhat khi phat sinh, Khi tai sin cé dinh hau hinh duge ban hay thanh ly, eéc khoan Idi ho¥e 18 phat sinh do thank ly tai sin (la phan chénh Igch gitta tién thu thudn tir vie bén ti sn v6i gid trj con Iai cia tai san) duge hach toan vao bao cdo két qua hoat d6ng kinh doanh hgp nhét. 35 Thué tai sin Vige xae dinh mt théa thugn e6 phai fa théa thugn thué ti sin hay khOng dya trén ban chit ci théa thudin dé tai théi diém khoi dau: ligu vige thyc hign théa thugn nay 6 phu thude vao vie str dung m9t tai sin nhat dinh va théa thugn c6 bao gdm diéu khoan vé quyén sir dung tai sin hay khéng. Tha thudin thué tai san dirge phan loai 1A thué tai chinh néu theo hop déng thué tai sin bén cho thué chuyén giao phan Idn rii ro va Igi ich gin lién voi quyén sé hitu tai sin cho bén di thué. Tat c& cde tha thugn thué tai sin khéc durge phan logi la thué hoat dng. Trong tracing hop Nhém Cong ty la ben di thué Céc khoan tin thué theo hop dng thué hoat dong duge hach tofn vio bio céo két qua hoat dng kinh doanh hgp nhat theo phuong phap during thing trong thoi han cia hop dng thué. 3.6 Tai san cé dinh vo hink Tai san ¢6 dinh v6 hinh duge ghi nhin theo nguyén gia trir di gid tri hao mon dy ké. Nguyén gid tai san c6 dinh v6 hinh bao gém gid mua va nhing chi phi cé lién quan tryc tiép dén vige dua tai sn vao sir dung nhu dye Cac chi phi nang cap va d6i méi tai san c6 dinh v6 hinh duge ghi ting nguyén gid ciia tai sin va cc chi phi khie duge hach todn vao bio cdo két qua hoat dng kinh doanh hgp khi phat sinh Khi tai san c6 djnh v6 hinh dirgc ban hay thanh ly, cdc khoan Iai hoc 18 phat sinh do thanh ly tai san (1a phan chénh Iéch gitta tién thu thuan tir vige ban tai sn véi gid trj cdn lai cia tai sin) duge hach ton vao bao cdo két qua hoat dng kinh doanh hgp nhit.CONG TY CO PHAN NHYA HA NOI MAU S6 B09 - DN/IN To 12, phurdng Phic Lei, Ban hanh theo Th6ng tu s6 202/2014/TT-BTC Quin Long Bién, thanh phé Ha NQi _ngity 22 thang 12 nim 2014 ea BQ Tai chish THUYET MINH BAO CAO TAI CHINH HOP NHAT (TIEP THEO) (Cac thuyét mink nay 1d mbt b6 phin hop thanh va edn dae doc dng thei véi Bo edo tat chinh hop nhdt kim theo x 37 38 39 3.10 TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Khdu hao va hao mon Khu hao tai sn c6, dinh hau hinh va hao mén tai san c6 dinh v6 hinh duge trich theo phyong hap khdu hao during thing trong suét théi gian hu dung uée tinh cia cée in nur sau: Thoi gian khdu hao Nha cita, vat kién tric 10-35 nam May méc, thiét bj 3-15 nim Phuong tign van tai, truyén dan 10-15 nam Trang thiét bj van phong. 8-10 nam Phin mém méy tinh nim Chi phi di vay Chi phi di vay bao gém Iai tién vay va céc chi phi khée phat sinh lién quan truc tiép dén cdc khodn vay eta Nhom Céng ty. Chi phi di vay duge hach ton nhu chi phi phat sinh trong nim. Chi phi tra truie Chi phi tra trude bao gdm céc chi phi tra true ng&n han hogc chi phi tra truée dai han trén bang can 46i ké todn hgp nhat va duge phan bé trong khodng thoi gian tra trude hodc thoi gian cde Igi ich kinh té tuomg img durge tao ra tir cée chi phi nay. Cée loai chi phi sau day duge hach toan vao chi phi tra truée dai han dé phan bé din vao béo co két qua hoat dng kinh doanh hop nhat: > Chi phi thué dét; > Céng cu dung cy xuat ding trong nhiéu nam véi gid tr] lon; va > Céc chi phi kha. Hop nhit kink doanh va igi thé thong mai Hop nhat kinh doanh duge hach toan theo phurong phap gié mua. Gi phi hgp nhét kinh doanh bao gém gia tri hgp ly tai ngay dién ra trao d6i ciia cdc tai sin dem trao “4c Khodn ng phai ‘tri da phat sinh hoge da thira nhin va cdc céng cu vén do bén mua phat hanh dé ddi ly quyén soat bén bj mua va cac chi phi lién quan trye tiép dén viéc hop nhat kinh doanh. Tai sin ‘va ng phai tra xéc dinh duge va nhtng khodn ng tiém tang phai ganh chju trong hgp nhat kkinh doanh déu ghi nhén theo gid tri hop ly tai ngay hgp nhat kinh doanh Lgi thé thuong mai phat sinh tir hop nhét kinh doanh duge ghi nhén ban dau theo gid gdc, la phan chénh léch gid phi hop nat kinh doanh so véi véi phdn sé hiu cla bén mua trong. gid ti hop ly thusn cila tai san, ng phai tra c6 thé xc dinh duge va cae khoan ng tiém ting di ghi nhn. Neu gia phi hop nhat kinh doanh thdp hon i mua, phn chénh Igch 46 s& duge ghi nhin vao bio eo két qua hoat dng kinh doanh hp nl Sau ghi nhan ban dau, Igi thé thuong mai durge xdc dinh gid trj bing nguyén gid trir di gid tri phan bé lily ké. Loi thé thong mai duge phin bé theo phuong phap dung thang trong thei gian hitu ich duge uée tinh 14 mudi (10) nam. Dinh ky Céng ty phai dénh gid ton that Ii thé thuong mai tai cong ty con, néu c6 bing chimg cho thay sé Igi thé thuong mai bj t6n that Iin hon so phan b6 hang nam thi phan bo theo sé Igi thé thong mai bj ton that ngay trong ky phit sinh, ead AerCONG TY CO PHAN NHUA HA NOI MAU SO B 09 - DN/HN “78 12, phurmg Phi Loi, Ban han theo Théng tu s6 202/20 14/TT-BTC ‘Quin Long Bién, thanh phd Ha Noi ngiy 22 thing 12 nim 2014 ofa BO Tai chinh ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (IEP THEO) Céc thayét minh nay la mbt b6 phan hop thanh va cén duge doc dang théi voi bao cdo tai chink hop nhdt kém theo 3. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) 3.11 Cite khodn dau te Dau te vito lién doanh Khoan dau tu cia Nhém Céng ty vao cng ty lién doanh duge hach toan theo phuong phap vin chi sé hiu.Theo phurong phép nay, khoan dau tu ciia Nhém Céng ty vao céng ty lién doanh duge trinh bay trén bang can déi ké toan hgp nhat theo gid géc, sau 46 duge diéu chinh theo nhimg thay d6i ciia phan sé hitu cia Nhém Cong ty trong tai san thuan cita céng ty lién doanh sau khi lién doanh. Béo céo két qua kinh doanh hgp nhat phan anh phan sé hiu cla Nhém ‘Céng ty trong két qua hoat déng kinh doanh ciia c6ng ty lién doanh sau khi lién doanh. Phan 6 hiu cia nha du te trong Igi nhugn/(I6) cia c6ng ty 1ién doanh dirge phan énh trén bio céo két qua kinh doanh hgp nhat va phan sé hiu cia nha dau tir trong thay di sau khi ign doanh ciia cdc quy cia céng ty lién doanh duge ghi nhan vao quy. Thay déi lity ké sau khi lién doanh duge digu chinh vao gié tri cdn Igi cua khodn dau tur vao cng ty lién doanh, Cé tire nhéin duge/lgi nhudn durge chia tir cng ty lién doanh duge cn trir vao gid tr] khoan dau tu vio céng. ty lign doanh. Bao edo tai chinh eiia céng ty lign doanh duge Iép cling ky véi béo céo tai chinh hop nhit cia Nhém Céng ty va sir dung cdc chinh sdch ké toan nhat quan véi Nhom Céng ty. Céc diéu chinh hop nbat thich hgp da duge ghi nhan dé bdo dim céc chinh séch ké toan duge 4p dung nhat quan voi Nhém Céng ty trong trudng hgp can thiét. Chimg khodn kinh doanh va du ti gép vin vao don vi khic ‘Chimg khoan kinh doanh va dau tu g6p vin vao don vj khac duge ghi nh§n theo gid géc. Dau ne nim git aén nga déo han Cac khoan dau tu ndm gitr dén ngay déo han duge ghi nhin theo gia géc. Sau khi ghi nhan ban dau, cdc khodn dau tu nay duge ghi nhin theo gia tr] cé thé thu héi. Cac khoan suy gidm gid tri ciia khoan dau tw néu phat sinh duge hach toan vao chi phi tai chinh trong bao céo két qua hoat dong kinh doanh hgp nhét va gidm tris truc tiép gid tri dau tw. Dy phéng gidm gid tri cdc khodn dau te Dy phong cho vige gidm gid trj cia cae khoan dau tur durge lap khi cé bing chimg chic chin cho thay c6 sy suy gidm gid trj cla céc khoan dau tu nay vao ngay két thiic ky ké toan. ‘Tang hoje gidm sé dw dy phong duge hach toan vao chi phi tai chinh trong bao efo két qua hoat 46ng kinh doanh hgp nhat. 3.12 Cie khodn phai tré va chi phi trich tree ‘Céc khoan phai tra va chi phi trich trade duge ghi nhn cho sé tién phai tra trong tuong lai lién quan dén hang héa va dich vy 48 nhan duoc khéng phy thude vao vige Nhém Céng ty 43 nhiin duge héa don cita nha cung cap hay chua. teCONG TY CO PHAN NHYA HA NOI MAU SO B 09 - DN/HN 16 12, phutng Phi Loi, Ban hanh theo Thong tw s6 20272014/TT-BTC Quin Long Bien, thinh phé Ha NGi gly 22 thang 12 nim 2014 cia BO Tai chiah THUYET MINH BAO CAO TAI CHINH HOP NHAT (TIEP THEO) (Cée thuyeét mink ny ta mot b6 pin hop thinh va cin duce doc ding thai véi bdo cdo tai chink hop nhdt kém theo 3. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) 313 Cée nghigp vu bang ngogi te Cac nghiép vy phat sinh bing cdc don vj tién t@ khdéc vi don vj tién t8 ké toan cla Nhom Céng ty (VND) duge hach toan theo ty gid giao dich the té vao ngay phat sinh nghiép vu theo nguyén tie sau: > Nehigp vu lim phat sinh cde khoiin phai thu duge hach ton theo ty gid mua eta ngan hang. thurong mai noi Nhém Cong ty chi dinh khéch hang than toan; > Nghiép vu lim phat sinh eéc khoin phai tra duge hach ton theo ty gid ban cia ngin hang. thurong mai noi Nhém Céng ty dy kién giao dich; > Giao dich g6p vén hode nhan von gép duge hach toan theo ty gid mua ngoai té cia ngan hang noi doanh nghi¢p mé tai khoan dé nhn vn ca nha dau tu; va B > Giao dich mua sim tai sin ho&c cdc khoan chi phi duge thanh toén ngay bing ngoai té (Khéng qua céc tai khosin phai tri) duge hach todn theo ty gié mua cua ngan hang thucmg ‘mai noi Céng ty thue hign thanh ton, Tai ngay két thie ky ké toan nim, cée khoan my tin t@ c6 géc ngoai té duge dinh gid Iai theo ty gid giao dich thye té tai ngay cia bang cn d6i ké toan hop nhat theo nguyén tic sau: > Cac khoan myc tién t@ duge phéin logi 14 tai sin duge hach toan theo ty gid mua cia ngan hang throng mai noi Nhém Céng ty thurdmg xuyén ¢6 giao dich; va » Cc khoan myc tién t@ durge phan loai ld ng phai tra duge hach toén theo ty gié ban cla ingan hang thong mai noi Nhém Céng ty thug xuyén cé giao dich. ih trong nim va chénh Ich do danh gia lai sé ‘nam duge hach ton vito bao céo két qua hoat dong kinh doanh ‘Tat ci cc khoan chénh Iéch g gid thye té phat si du tien t@ c6 ge ngoai té cudi hgp abat, 3.14 Phan chia loi nhugn Loi nhugn thuan sau thué thu nhap doanh nghiép c6 thé durge chia cho eée o6 déng sau khi duge ai hdi dong c6 dong phé duyét va sau khi da trich lap céc quy dy phng theo Biéu Ie cia Cong ty va céng ty con va cde quy dinh cia php lugt Vigt Nam. Nh6m Cong ty trich lip ede quy dy phdng sau tir 1oi nhudn thudn sau thué thu nhép doanh nghip cia Nhém Céng ty theo dé nghj ciia HGi déng Quan tri va duge cfc cd dong phé duyét tai dai hdi déng 6 déng thudng nién: Quy ddu tie phét trién Quy nay durge trich lap nhiim phyc vy vigc mé rng hoat dng hose dau tw chigu sau ciia Nhom Cong ty. Quy khen theing, phiic loi Quy nay durge trich Ip 48 khen thusng, khuyén khich vat chit, dem Iai Igi ich chung va nang cao phtic Igi cho c6ng nhan vién, va duge trinh bay nhu mét khoan phai tra trén bang cfin di ké toan hgp nhat. PrkCONG TY CO PHAN NHYA HA NOI MAU SO B09 — DN/FIN 16 12, phumg Phie Loi, Ban han theo Thong tw s6 20272014/TT-BTC Quin Long Bién, tinh phé Ha NQi ny 22 thang. 12 nim 2014 cia Bp Tai chinh THUYET MINH BAO CAO TAI CHINH HOP NHAT (TIEP THEO) (Clic thuyét minh nay la mét bf phan hop thanh va cén diege doc ding thdi véi bdo céo tai chinh hop nhdt kém theo 3. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) 31S Ghi nhgn doanh thu Doanh thu duge ghi nhén khi Nhém Céng ty ¢6 kha nang nhan duge céc Igi ich kinh t& 06 thé xi dinh durge m6t each chée chin, Doanh thu duge xée dinh theo gid tri hgp ly cita cae khoan a thu hoc sé thu duge sau khi trir di cdc khoan chiét khdu thutong mai, gidm gia hang ban va hhang ban bj tra lai. Cac diéu kign ghi nbn cy thé sau day ciing phai duge Gap tmg khi ghi nhan doanh thu: Doanh thu bén hing Doan thu bén hing durge ghi nhgn khi cde ri ro trong yéu va ede quyén sé haw hang héa da urge chuyén sang ngudi mua, thudng la tring vai thi diém chuyén giao hang héa. Doanh thu cung cdp dich vu Doanh thu tir cung cp dich vu s8 due ghi nhgn khi dich vy durge thye hign va hoan thanh. Tién lai Doanh thu durge ghi nhgn khi tién lai phat sinh trén eo sé dn tich (c6 dem Iai) trir khi kha nang thu hai tién lai khéng chic chin, én Ioi tire ma tai sin 316 Thué Thué thu nhdp hign hem Tai san thué thu nhdp va thué thu nh§p phai nop cho nam hign hanh va céc nam trude durge xe dinh bang sé tién dy kién duge thu héi tir hodc phai n6p cho co quan thué, dya trén ce mirc thué suat va cdc lut thué c6 higu luc dén ngay két thic ky ké todn nam. Thué thu nhdp hign hanh duge ghi nhan vao béo céo két qua host dng kinh doanh hop nhét ngoai tri truémg hgp thué thu nhap phét sinh lign quan dén mot khoan muc durge ghi thing vao von chit sé hitu, trong trutmg hop nay, thué thu nhép hign hanh ciing duge ghi nhdn tryc tiép vao von chit sé hitu, Nh6m Céng ty chi duge bi trir cdc tai san thué thu nhdp hién hanh va thué thu nh§p hign hanh phai ngp khi_ Nhém Cong ty c6 quyén hop phap duge bit trir gitra tai san thué thu nhap hién +hanh véi thué thu nhap hign hinh phai np va Nhém Céng ty dir inh thanh toan thué thu nhiip ‘ign hanh phai np va tai san thué thu nhép hign hanh trén co sé thudn. Thué thu nhép hoan lai Thué thu nap hon lai duge xéc dinh cho céc khodn chénh Igch tam thdi tai mgay két thic ky kké todn nim gitta co s6 tinh thué thu nhgp cia cdc tai san va ng phai trd va gid tri ghi sé cla cde khodn myc nay trong bio céo tai chinh hgp nhat. Thug thu nhép hon Iai phai tra durge ghi nhgn cho tét cd ee Khoan chénh Igch tam thd chiu thué, ngoai trix: > Thué thu nh@p hodin Iai phai tr phat sinh tir ghi nhén ban dau cia mét tai sin hay ng phai tra tir mOt giao dich ma giao dich nay khéng c6 anh huéng dén loi nhuan ké todn va gi nhu§n tinh thué thu nhgp (hog 16 tinh thué) tai thoi diém phat sinh giao dich; > Cée chénh Iéch tam thi chu thué gan lién v6i céc khodn dau tw vo cOng ty con khi Cong ty c6 kha ning kiém soat thoi gian hoan nh§p khodn chénh Iéch tam thi va chic chin khoan chénb Igch tam thai s® khdng duge hoan nhap trong tuong lai c6 thé yr doan. a “3CONG TY CO PHAN NHYA HA NOL MAU SO B 09 -DNIN 812, phuing Phie Li, Ban hin theo Thong te 36 2022014/TT-BTC Quén Long Bién, thanh phé Ha NGi ngay 22 thang 12 n&m 2014 cia BO Tai chinh ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (TIEP THEO) (Céic thuyét mink néy la: mét b6 phin hop thinh va edn dhege doc ding thé véi bdo cdo tai chinh hgp nhét kém theo 3 TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) 3.16 — Thué (tiép theo) ‘Thué thu nhdp hodn lai (tiép theo) ‘Tai san thué thu nhgp hoan Iai can duge ghi nhan cho tat ca cdc chénh Iéch tam thai duge khdu tri, gid tri duge khau trir chuyén sang céc nim sau cla cdc khodn IS tinh thué va céc khodn wu dai thué chua sir dung, khi chide chin trong tuong lai sé c6 Igi nhugn tinh thué dé sir dung nhimg chénh léch tam thai duge khdu trir, cée khoan 16 tinh thué va cdc wu dai thué chia sir dung nay, ngoai tri > Tai san thué hodin lai phét sinh tir ghi nhdn ban dau ciia mot tai sin ho&e ng phai tré tir mot giao dich ma giao dich nay khéng cé anh hung dén loi nhugn ké toan va I¢i nhugn tinh thué thu nh§p (hoac 16 tinh thué) tai thai diém phat sinh giao dich; va > Béi véi cae chénh léch tam théi durge khdu trir phat sinh tir ede khoan dau tir vio céng ty con, tai sin thué thu nhap hoan lai durge ghi nhén khi che chin 1a chénh Iéch tam thoi sé duge hoan nh§p trong tuong lai cé thé dy doan duge va cé Igi nhudin tinh thué dé sir dung urge khodn chénh léch tam thai dé, Gia tr ghi s6 cia tai san thué thu nhap doanh nghigp hoan Iai phai duge xem xét lai vio ngiy két thie ky ké todn n&im va phai gidm gid trj ghi sé cia tai san thué thu nhgp hodn lai dén mire bio dim chic chin ¢6 di Igi nhudn tinh thué cho phép Igi ich cia mt phan hofc toan b6 tai sin ‘thué thu nh§p hon Iai duge sir dung. Céc tai sin thué thu nhp doanh nghigp hodin lai chua duge ghi nhin truée day drge xem xét Iai vio ngay két thic ky ké tod nim va duge ghi nhén khi chic chin cé di Igi nhugn tinh thué trong tuong lai dé cé thé sir dung cdc tai san thué thu nhap hodn lai chura ghi nhiin nay. Tai san thué thu nhgp hodn Iai va thué thu nhfip hoa Iai phai tra duoc xd dinh theo thué suat dy tinh sé ap dung cho nim tai chinh khi tai sin duge thu héi hay ng phai tra duge thanh toan, dya trén cae mite thué suat va lugt thué c6 higu lye vao ngay két thic ky ké toan nim. ‘Thué thu nhép hoan lai duge ghi nh§n vao bao céo két qué hoat dng kinh doanh hop nhat ngoai trir trong hgp thué thu nhap phat sinh lign quan dén mt khodn mye duge ghi thing vio vn cha sé hitu, trong trudng hgp nay, thué thu nhgp hofn lai cing duge ghi nhén truc tiép vo vén chit s6 hitu, Nhém Céng ty chi duge bi trir céc tai sin thué thu nhgp hoan lai va thué thu nhp hoan lai phai tra khi Nhém Céng ty c6 quyén hgp phap duge bi trir gitta tai sin thué thu nhép hién hanh voi thué thu nhép hign hinh phai np va céc tai sn thué thu nhp hodin lai va thué thu nhép hoa lai phai tré nay lién quan t6i thué thu nhép doanh nghigp durge quan ly boi cing mot cor quan th > di voi cing mot don vj chiu thué; hose ji > Nh6m Cong ty dvr dinh thanh todn thué thu nh§p hign hanh phai tra va tai san thué thu nh@p hign hanh trén co sé thuéin ho§c thu héi tai san déng thoi voi vige thanh toan ng phai tra trong timg ky tuong lai khi céc khoan trong yéu cia thué thu nh§p hoan lai phai tra hoc tai sin thué thu nh§p hoan lai duge thanh toan hoe thu hdi. 317 Cie bén tién quan Cée bén duge coi la bén lién quan cia Nhém Céng ty néu mét bén ¢6 kha nding, try tiép hode gin tiép, kiém soat bén kia hogc gay anh hudng ding ké t6i bén kia trong vige ra cdc quyét inh tai chinh va hoat dng, hod khi Nhém Céng ty va bén kia cing chju sy kiém soat chung hodc anh hudng dang ké chung. Cac bén lién quan cé thé 1a céic céng ty hoc céc 4 nhan, bao ‘26m céc thanh vin gia dinh than can cia ede ca nhdn duge coi la lién quan,CONG TY CO PHAN NHV'A HA NOI Té 12, phurong Phic Lyi, DOL KE TOAN 4.1, Tién va cic khoain tuong duong tign i ngan hang ‘Tién dang chuyén Cae khoan tuong duong tién Cong 42. Phai thu khée a. Ngdn han Tam tng KY quy. ky cue Lai dye thu Phai thu khée Cong b. Dai han, Ky cuge, ky quy dai han Cong 43. Hang tén kho Hang mua dang di duéng Nguyén ligu, vat ligu Céng cy: dung cu Chi phi san xudt kinh doanh dé dang Chi phi sain xudt kinh doanh dé dang gia céng ‘Thanh phim Hang héa Cong MAU SO B 09 - DN/HN Ban hanh theo Thong tw s6 202/2014/TT-BTC. Quin Long Bién, thanh phd Ha Néi ‘gay 22 théng 12 nim 2014 ea BO Tai chinh THUYET MINH BAO CAO TAI CHINH HOP NHAT (TIEP THEO) (Cic thuyét mink nay la mét b6 phn hop thank va edn depe doc dmg thoi wéi bio cdo tai chink hop nhdt kim theo 4 THONG TIN BO SUNG CHO CAC KHOAN MYC TRINH BAY TREN BANG CAN 30/06/2021 ND 332,149,296 100,789,408,967 258,359,200 '50,550,000,000 151,929,917,463 01/01/2021 ND 528,131,967 37,639,925,633, 37,550,000,000 75,718,057,600 30/06/2021 01/01/2021 ND VND 7,832,017,545 10,597,879,816 17,961,618,003 1,203,902,275 363,859,476 2,117,787,606 10,379,517,574 2,038,817,190 a 8:587,012,598 ____15,958,386,887, 1,534,803,995 1,621,603,995 1,534,803,995 1,621,603,995 30/06/2021 010172021 VND VND 953,860,163 528,907,345 125,955,621,237 117,739,329,692 14,772,497,771 13,053,954,364 70,852,941,513 36,389,644,648 549,830,488 - 49,248,119,974 42,205,841,717 5,588,952,300 781,048,154 267,921,823,446 ___210,698,725,920CONG TY CO PHAN NHY'A HA NOL To 12, phudng Phic Loi, Quan Long Bién, thanh phé Ha Noi ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (TIEP THEO) (Cae thaeyét minh nay Le: mgt b6 phn hop think va cin duce doc dng thoi véi bo dot chink hop nkdt kim theo 4 THONG TIN BO SUNG CHO CA‘ 4.4. Tai sin cé djnh hiru hink NGUYEN GIA. ‘Tai ngay 01/01/2021 Mua trong nam Dau tr XDCB hoan thanh Tai ngay 30/06/2021 GIA TRI HAO MON LOY KE Tai mgay 01/01/2021 Khu hao trong ky Tai ngay 30/06/2021 GIA TRI CON LAI Tai mgay 01/01/2021 Tai ngay 30/06/2021 MAU SO B09 — DN/IN Ban hah theo Théng wr s6 2022014/TT-BTC gay 22 thang 12 nim 2014 cia BO Tai chinh KHOAN MUC TRINH BAY TREN BANG CAN DOI KE TOAN (TIEP THEO) Nha cira, vat May méc thiét bj Phuong ti¢n vin ‘Thiét bj van Cong kién tric tai phong (321,490,259,253 886,530,735,363 — 43,562,128,894 — 6,694,441,061 1,258,277,564,571 - 19,286,484,314 - 324,110,000, 19,610,594,314 21,343,659,693 2,190,589,997, = - 23,534,249,690 342,833,918,946 908,007,809,674 _ 43,562,128,894 7,018,551,061 —_1,301,422,408,575 102,861,681,373 369,713,404,028 — 27,338,579,470 4,573,039,486 504,486,704,357 6,959,976, 367 31,764,035,530 1,209.742,700. 319,620,722 40,253,375,319 109,821,657,740 401,477,439,558 28,548,322,170 4,892,660,208 _544,740,079,676 218,628,577. 233,012,261,206 516,817,331,335 506,530,370,116 16,223,549,424 15,013,806,724 2,121,401,575 2,125,890,853 753,790;860,214 756,682,328,899CONG TY CO PHAN NHYA HA NOI T6 12, phuong Phuc Loi, Quin Long Bién, thanh phd Ha Noi MAU SO B 09 - DN/HIN Ban hin theo Théng te 36 202/2014/TT-BTC ngdy 22 thang 12 nfm 2014 cia BQ Tai chin THUYET MINH BAO CAO TAI CHINH HOP NHAT (TIEP THEO) (Ce tuys minh nay La mét 66 phn hop tinh va cin duge doc dng thot vii bdo edo tai chink hop nd kim theo 4. THONG TIN BO SUNG CHO CAC KHOAN MYC TRINH BAY TREN BANG CAN DOI KE TOAN (TIEP THEO) 45. Tai sin ed NGUYEN GIA Tai ngay 01/01/2021 ‘Thué trong ky Tai ngay 30/06/2021 GIA TR] HAO MON LOY KE Tai ngay 01/01/2021 Khu hao trong ky ‘Tai ngay 30/06/2021 GIA TRI CON LAI Tai ngay 01/01/2021 Tai ngay 30/06/2021 46. Tai san cé dinh v6 hinh NGUYEN GIA Tai ngay 01/01/2021 ‘Tai ngay 30/06/2021 HAO MON LOY KE Tai ngay 01/01/2021 Khdu hao trong ky Tai ngay 30/06/2021 GIA TRI CON LAL Tai ngay 01/01/2021 Tai ngay 30/06/2021 May méc thiét bj Cong YND VND 101,273,598,238 101,273,598,238 1,351,500,000 1,351,500,000 102,625,098,238 _ 102,625,098,238 9,394,056,415 9,394,056,415 5,437,223.079 5,437.223.079 14,831,279,494 _ 14,831,279,494 91,879,541,823 87,793,818,744 91,879,541,823 '87,793,818,744 , Phin mém Céng may vi tinh ND ND 13,548,949,411 13,548,949.411 13,548,949,411___13,548,949,411 4,678,690,921 4,678,690921 803,960,760 803,960,760 5,482,651,681 5,482,651,681 8,870,258,490 8,066,297,730 8,870,258,490 8,066,297,730 , Anite eeCONG TY CO PHAN NHYA HA NOL T6 12, phudmg Phuc Loi, Qu§n Long Bién, thanh phé Ha N6i THUYET MINH BAO CAO TAI CHINH HOP NHAT (TIEP THEO) (Cie thuyét minh nay la: mot 66 phin hop thinh va cén diege doc déng thai voi béo cao tai chink hop nhdt kem theo THONG TIN BO SUNG CHO CAC KHOAN MYC TRINH BAY TREN BANG CAN 4 48. DOI KE TOAN (TIEP THEO) ‘Dau tu vao ligm doanh, lién két ovevzm (Cng ty TNHH Lin kn pa MAU SO B 09 DN/HN Ban hanh theo Théng tu s6 202/2014/TT-BTC gay 22 théng 12 ndm 2014 ciia BG Tai chinh Gti ‘Thodivin _Phinchiali() _duge chia 3006221 66 Vinfast~ An Pit SLOOITARGS7 (62918042449) __ (18085706158 : : Cong 81,001,748,647 _(62,918,042,449) _(18,083,706,198) = a Phai tra ngin han khée a. Ngan han Kinh phi céng doin Bao hiém x4 hi Bao hiém y té Cé tire phai tra Lai vay phai tra Cac khoan phai tri, phdi nop Khéc Cong b. Dai han Cf khoan phai tra, phai ndp Khéc Nh§n ky cuge, ky quy dai han Cong 30/06/2021 01/01/2021 ND ND 379,883,550 131,764,940 102,411 16,889.240 613,413 - 57,558,400 29,620,000 4,684,693.271 " _ 64,779,780,364 14,172,224,101 69,902,631,409 14,350,498,231 - 78,856,980,000 6,648,899,056 5,348,899,056 6,648,899,056 84,205,879,056CONG TY CO PHAN NHYA HA NOL Té 12, phurng Phuc Loi, Quén Long Bién, thanh phd Ha NGi ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (TIEP THEO) (Cé thuyét minh nay ls mgt 6 phn hap thank va can dege doe ding thot véi bdo edo ta chinh hop mhdt hem theo MAU SO B09 DN/HN Ban hanh theo Thong tu s6 202/2014/TT-BTC ngay 22 théng 12 nim 2014 cia BO Tai chinh 4. THONG TIN BO SUNG CHO CAC KHOAN MYC TRINH BAY TREN BANG CAN DOL KE TOAN (TIEP THEO) 4.9. Vay va ng thué tai chinh ngin han, dai han 0101/2021 Gi trong ky Tang trong ky 30/06/2021 Vay ngiin han Vay ngan hang, 342,050,103,657 (660,679,778,742 807,252,004,732 488,622,329,647 Vay dai han dén han tra 5,600,000,000 4,800,000,000 8,800,000,000 9,600,000,000 Bén lign quan - 4,400,000,000 11,600,000,000 7,200,000,000 Nog thué taichinh dén han tra 13,644,100,025, 7.057,182,623 10,312,278,941 16899,196,343 TONG CONG 361,294,203,682 676,936,961,365 837,964,283,673, 522,321,525,990 Vay dai han Vay ngfin hing 290,833,187,864 53,544,474,054 - 237,288,713,810 Vay déi tugng khde > 18,000,000,000 18,000,000,000 : Bén lign quan '8,950,000,000 87,950,000,000 156,000,000,000 77,000,000,000 Ng thué tai chinh 34,821,659,275 10,149.819.263, 12,966,682278 37,638,522.290 TONG CONG 334,604,847,139 __ 169,644,293,317 __ 186,966,682,278 ___351,927,236,100 of YoCONG TY CO PHAN NHV'A HA NOL To 12, phurong Phic Loi, Quén Long Bién, thinh phé Ha Noi THUYET MINH BAO CAO TAI CHINH HOP NHAT (TIEP THEO) ; Céic thuyét minh nay la: mét b6 phan hop thanh va can dteoe doc dong ther vot bdo cdo thi chink hop hat kem theo THONG TIN BO SUNG CHO CAC KHOAN MYC TRINH BAY TREN BANG CAN DOI KE TOAN (TIEP THEO) 4 4.10, MAU SO B 09~- DN/HN Ban hanh theo Thong tw s6 202/2014/TT-BTC ngay 22 thang 12 nim 2014 ea BO Tai chinh ‘Von chi sé hitu Vondiutweiachii Thing dirvon Quy diuerphit Li nhujasauthué Lich od ding Ting ‘sir hiru c6 phiin trién hua, pene phéi hd kiémsoat ND ND ‘ND ND WD 6 du tai ngiy 01/01/2020 '344,400,000,000 75,995,875,129 _13,417,059,302, '57,820,678,199 = 491,633,612,630 ‘én gp tng trong nm 20,000,000,000 _69,870,850,000 - - = $93870,850,000 Laitrong ky : : - 112,496898,328 = 112496 898328 ‘Trich kip quy khen thurimg phic Kyi . * a (22,206,940,595) - (22,206,940,595) Chia 6 tie bing bn : = : (64:440,000,000) = 440,000,000) ‘Téing/giim do hop nhdt kinh doanh - - - - 1,322,565,264 1322,565,264 Tang, gm khic - - : 148,850 : 148,850 é dw tai ngay 0101/2021 364,400,000,000 145,866,725,129 13,417,059,302, 113,670,784,782 1,322,565,264 638,677,134,477 Lai trong ky - - : 20,198 450,684 6681714 20265,267,798 ‘rich kip quy khen thug phic li - - - (16,724,654921) = (16724654921) Chia c8 tie bing tn : : : (36,440,000,000) = (36440,000 000) Do thay ddity i si him - - - (53,728,985) 53,728,985 i Sé dw tai ngay 307062021 ‘364 400,000,000 _145,866,725,129 _13,417,059,302 80,650,851,560 (A43,111,363 603,177,747, 354CONG TY CO PHAN NHYA HA NOL 8 12, phudng Phic Loi Quan Long Bien, thanh phé Ha NO: ‘THUYET MINH BAO CAO TAI CHINH HOP NAT (TIEP THEO) Cae pit minh ndy Ta mo b phn hop tinh vcdn dave doc dng th tbo co tt chink hep nh km theo 5. 51 S2 THONG TIN BO SUNG CAC KHOAN MUC TREN BAO CAO KET QUA KINH DOANH Doanh thu ban hing Doanh thu ban hang héa Doanh thu ban thanh phim Doanh thu dich va Doanh thu céng trinh, Cong Gia von hang ban Gia vén ban hang hoa Gia vén ban thinh phim Gié vén cung cp dich vu Gid vén céng trinh Cong MAU SO B 09 DN/HN, Ban hanh theo Thong tw s6 202/2014/TT-BTC ngay 22 thang 12 nim 2014 ca B6 Tai chin Quy 1172021 Quy 11/2020 Lay ké tir dau nam Lay ké tir dau nim dén cudiquy 11/2021 dén cudi quy 11/2020 VND VND ND ND 14,306,324,635 1,850,646,667 37,915277,281 3,341,661,701 515,923,566,250 194,975,688,296 980,747,787,473 451,482,167,559 2,349,018,779 1,600,573,028 4,616,292,534 2,574,734,850 132,612,775 1,742,072,487 532,711,522,439 198,426,907,991 1,025,021 ,429,775 457,398,564,110 Quy 11/2021 Quy 1172020 Lay ké tir dau nim Lay ké tir diu nim dén cudi quy 11/2021 uy 11/2020 YND. VND yND VND 12,947,689,467 2,549,956,477 34,667,537,690 3,054,835,514 433,565,060,307 171,506272,939 827,017,104,769 383,292,795,593 1,358,935,463 1,330,530,179 2,695,403,651 3,098,910,982 165,133,140 - (660,248,393. : 448,036,818,377 175,386,759,595, '865,040,294,503 389,446,542,089CONG TY CO PHAN NHYA HA NOL 76 12, phurdng Phic Loi Quan Long, . thanh phd Ha Ngi ‘THUYET MINH BAO CAO TAI CHiNH HQP NHAT (TIEP THEO) Cae thayét minh ny la met bo phan hop thank va céin daye doe dng thr voi bdo edo ai chink hop nd km theo ‘THONG TIN BO SUNG CAC KHOAN MUC TREN BAO CAO KET QUA KINH DOANH (TIEP THEO) 6. 53 54 Doanh thu hoat dng tai chink MAU SO B 09— DN/HN Ban hanh theo Thong tu s6 202/2014/TT-BTC ngay 22 thing 12 nim 2014 cia BO Tai chinh Quy 11/2021 Quy 11/2020 Lay ké tir dau nim Lay ké tir dau nim dén cudiquy 11/2021 én cudi quy 11/2020 VND VND YND ND Lai tién git, tin cho vay 1,139,274,849 1,809,949,712 1,910,287,467 3,741,905 314 ‘Thu nhép tir chuyén nhugng vin 10,057,512,660 - 25,081,957,551 - Laichénh keh ty gié 1,379,231,089 58,860,300 1,560,070,654 177,793,714 Lai danh gid ki chénh Iech ty git 121,683,349 - 121,683,349 - Cong 12,697,701,947 1,868,810,012 28,673,999,021 3,919,701,028 Chi phi tai chink Quy 11/2021 Quy 11/2020 Lay ké tir du nim Lay ké tir dau nam én cudiquy 11/2021 én cudi quy 11/2020 ND VND yND. VND Laitign vay 14,185,986 818 8,988,963,717 26,523,549,418 17,316,209,901 LB chénh Beh ty gid 535,107,724 41,929,138 829,253,004 43,859,997 L8 chénh Kch ty gid danh gi i 48,431,424 205,484,426 48,431,424 205,484,426 Chi phi tai chinh khéc (8,026,193,538) - e x Cong 6,743,332,428 9,236,377,281 27,401,233,846 17,565,554,324CONG TY CO PHAN NHYA HA NOI MAU SO B09 - DN/HN T6 12, phuring Phiic Loi Ban hanh theo Théng tu s6 202/2014/TT-BTC Quin Long Bién, thinh phé Ha Noi nglly 22 thing 12 ndm 2014 eda BS Tai chinh THUYET MINH BAO CAO TAI CHINH HOP NHAT (TIEP THEO) (Cae thuyét minh nay la mtb phkin hap think vt cd dieoe doe dng thoi véi bdo edo ta chink hop nh kim theo 6. CAC BEN LIEN QUAN Damh sach ede bén lign quan Danh myc ede bén liém quan M6éi quan hg ‘Céng ty Cé phan Tap doan An Phat ‘Céng ty me Hoklings ‘Céng ty Cé phn Nhya An Phat xanh COng ty con cia Céng ty me ‘Cong ty TNHH KCN Ky thuat cao An Phat Cong ty con eta Céng ty me (Céng ty Cé phan An Tién Industries COng ty con eda Cong ty me ‘Céng ty Cé phiin An Thanh Bicsol Céng ty con cia Céng ty me An Thanh Biesol Singapore PTE., Ltd Cong ty con cia Cong ty me Céng ty Cé phan Lién van An Tin ‘Cong ty con cia Céng ty me ‘Céng ty Cé phn Nhya bao bi An Vinh ‘Céng ty con cla Céng ty me Céng ty Cé phin San xudt PBAT An Phat Cong ty con ciia Cong ty me Céng ty Cé phan Nhya bao bi Vinh Céng ty lign két cia Céng ty me Céng ty Cé phan San xudt ting hyp Sunrise Céng ty lign két cia Céng ty trong tip doar Vigt Nam Cong ty Cé phan Xaing diu An Ding Cong ty ltn két eda Céng ty trong tp doas COng ty TNHH Linh kign nhya 6 t6 Vinfast Céng ty lign két ~ An Phat ‘Céng ty Cé phan Anbio Céng ty cling Binh dao chi chét An Phat International INC Céng ty con cita Céng ty me bine No 3CONG TY CO PHAN NHVA HANOI Té 12, phudng Phic Loi Quan Long Bién, thanh phé Ha Noi THUYET MINH BAO CAO TAI CHINH HOP NHAT (T1EP THEO) Cée thuyét minh nay li mot b6 phan hop thank va cén chepe doc déng thai véi bao cdo tai chinh hop nhdt kém theo 6 CAC BEN LIEN QUAN (TIEP THEO) Giao djch v6i céc bén lién quan Doanh Thu ban hang ‘Céng ty 06 phan An Thanh Bicsol ‘An Phat International INC Céng ty ¢é phan An Tién Industries (Céng ty TNHH Linh kign nhya 6 t6 Vinfast — An Phat Céng ty TNHH KCN kg thugt cao An Phat Cong ty Cé phn Nhya bao bi An Vinh ‘Cong ty ¢6 phan Nhya An Phat xanh Céng ty cé phn san xudt tng hop Sunrise Vigt Nam ‘Cong ty Cé phan Lign Van An Tin Céng ty 6 phn Tép doan An phat Holdings ‘Thu nhgp khic ‘Céng ty Cé phan Lién Van An Tin Cong ty Cé phan Nhya bao bi An Vinh Céng ty o6 phin An Tién Industries Mua hang héa dich vy Cong ty TNHH Linh kign nhya 6 16 Vinfast = An Phat Céng ty ¢é phin An Thanh Bicsol ‘An Thanh Biesol Singapore PTE. Ltd Céng ty Cé phiin Nhya bao bi An Vinh Cong ty Cé phan Lign Van An Tin Céng ty Cé phan Anbio Céng ty 6 phan An Tién Industries Céng ty c6 phin Tap doan An phat Holdings Céng ty ¢é phan nhya An Phat xanh Céng ty Cé phan San xuét ting hop Sunrise Vigt Nam Cong ty TNHH KCN ky thudt cao An Phat Mua tai sn c6 dinh ‘Céng ty cd phin Tap doan An phat Holdings ‘Céng ty TNHH KCN kg thudt cao An Phat Céng ty cé phan gidi php va dich vy phan mém Nam Vigt (Céng ty TNHH Linh kign nhya 6 16 Vinfast ‘Céng ty Cé phan Nhya An Phat Xanh MAU SO B 09 - DN/HN Ban hanh theo Théng tu s6 202/2014/TT-BTC ngiy 22 théng 12 nim 2014 eda BG Tai chinh 6 thing/2021 VND. 75,985,891, 7354 2,043,009,075 63,180,056,672 10,000,000 10,251,109,148 267,648,250 46,210,068 103,796,064 28,456,834 22,763,553 32,842,090 858,253,212 600,000 789,471,393 68,181,819 240,096,565,421 29,036,067,704 3,318,050,055 6,442,156,800 2,884,714,833, 52,729,.279,508 1,109,223,579 415,634,000 61,205,708,522 78,503.238,016 1,328,783,509 3,123,708,895, 8,304,894,151 5,240,651,355 3,064,242,796 6 thang/2020 ND 307,562,532 274,936,084 61,439,095 156,989,353 14,198,000 2,938,000 2,938,000 15,877,165,094 959,092,279 906,926,860 11,101,615,100 1,146,960,000 68,913,545, 1,693,657,310 829,320,000 151,000,000 342,320,000 336,000,000 i ae oeCONG TY CO PHAN NHUA HANOI MAU SO B09 - DN/AN ‘T8 12, pharimg Phi Loi ‘Ban hah theo Théng tw $6 202/2014/TT-BTC Quan Long Bién, thanh phé Ha Noi gay 22 thing 12 nim 2014 cla BO Tai chinh THUYET MINH BAO CAO TAI CHiNH HOP NHAT (IEP THEO) (Céc thayét minh nay ta mot b6 phn hop thanh v2 edn cheve doe déng thi véi bao edo tai chink hap hit kém theo 6 CAC BEN LIEN QUAN (TIEP THEO) Giao djch v6i cic bén lién quan (Tiép theo) 6 thang/2021 6 thang/2020 VND VND Lai cho vay 134,794,520 = Céng ty Cé phin Anbio 115,068,493 19,726,027, - 11,000,000,000 - ‘Céng ty cé phan Tép doan An phat Holdings 3,000,000,000 - ‘Céng ty Cé phn Anbio 8,000,000,000 Nhfin Iai tién cho vay 3,000,000,000 - ‘Céng ty cé phan Tap doan An phat Holdings 3,000,000,000 - Vay 137,600,000,000 —_47,300,000,000 COng ty Cé phan san xuat tng hop Sunrise 3,000,000,000 Céng ty cé phin Tap doan An phat Holdings 97,400,000,000 Cong ty TNHH KCN kg thugt cao An Phat : 10,000,000,000 Cong ty cé phan nhya An Phat xanh 37,200,000,000 7,300,000,000 Cong ty CP Lién van An Tin - 30,000,000,000 Tri vay 92,350,000,000 —_-9,300,000,000 Cong ty Cé phan An Thanh Bicsol - 2,000,000,000 Céng ty ¢é phn nhya An Phat xanh - 7,300,000,000 Céng ty cé phan Tap doan An phat Holdings '80,400,000,000 (Céng ty Cé phan san xuat ting hgp Sunrise 3,000,000,000 Céng ty ¢6 phan An Tién Industries '8,950,000,000 Chi phi tai chinh 1,069,795,890 ——_1,713,702,535 Céng ty cé phn An Thanh Biesol - 273,916,507 Céng ty Cé phin Lign Van An Tin 16,438,356 1,183,561,644 Cong ty TNHH KCN ky thudt cao An Phat - 256,164,384 ‘Céng ty ¢6 phdn Nhya An Phat xanh 34,832,876 ‘COng ty Cé phn Tap doan An phat 943,586,302 Céng ty Cé phin An Tign Industries 46,993,151 ‘Cong ty C6 phan san xuit tng hop Sunrise 27,945,205 Mua cé phan 71,250,000,000 - Cong ty TNHH KCN kg thugt cao An Phat 71,250,000,000 - Sai y/CONG TY CO PHAN NHVA HA NOL 812, phumg Phie Loi Quan Long Bién, thanh phé Ha NGi ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (TIEP THEO) (Cac thuyét minh nay lem 6 phan hep thank va edn dave doc dng thé vai bao edo tai chink hop nbdt kim theo 6. CAC BEN LIEN QUAN (TIEP THEO) 86 du véi cée bén liém quan 30/06/2021 VND Phai thu hang héa dich vy 783,832,308 An Phat International INC - ‘Céng ty ¢6 phin T§p doan An phat Holdings Pi Céng ty TNHH Linh kign nhya 6 6 Vinfast — An Phat 718,942,400 ‘Céng ty 6 phin Nhya An Phat xanh 14,850,000 ‘C6ng ty Cé Phin Nhya Bao Bi An Vinh - Céng ty cé phn An Tin Industries 25,000,000 ‘Céng ty Cé phan San xudt téng hgp Sunrise Viet Nam S Céng ty Cé phiin Lién Van An Tin 25,039,908 Phai thu kbc 115,068,493 Céng ty C6 phiin Anbio 115,068,493 Cong ty TNHH KCN ky thudt cao An Phat - Ngwii mua tri tién tree 45,942,252,262 ‘Céng ty c6 phin An Thanh Bicsol 2,898,795,208 ‘Cong ty TNHH KCN kg thugt cao An Phat 2,391,425,079 ‘Céng ty Cé phin Anbio 7,989,565,424 ‘Cong ty ¢6 phdin Nhya An Phat xanh 6,950,000,000 Céng ty TNHH Linh kign nhya 6 6 Vinfast = An Phat 25,712,466,551 ‘Tra truée cho ngwoi bin 7 281,745,406 Céng ty TNHH KCN ky thugt cao An Phat 251,745,406 Phai tra cho ngudi ban 143,307,189,787 Céng ty ¢é phan An Thanh Biesol 2,039,826,271 ‘Céng ty Cé phan Lién Van An Tin 23,967,630,324 Céng ty TNHH Linh kign nhya 6 t8 Vinfast —An Phat 4,851,881,549 Cong ty ¢é phan An Tién Industries 48,345,000 ‘Céng ty ¢6 phan nhya An Phat xanh 87,512,526,987 Céng ty Cé phiin San xudt téng hgp Sunrise Viet Nam 68,635,600 Céng ty TNHH KCN ky thudt cao An Phat 1,418,021,695 (Céng ty C6 Phan Nhya Bao Bi An Vinh 1,058,018,347 ‘Céng ty Cé phan Anbio 16,024,637 Céng ty cd TAp doan An phat Holdings 22,326,279377 MAU SO B 09- DN/HN Ban hanh theo Théng ty s6 202/2014/TT-BTC ‘gay 22 thang 12 nim 2014 cia B6 Tai chinh 01/01/2021 VND 28,470,974,667 27,271,491,405 157,131,151 836,788,700 30,245,070 155,700,300 19,618,041 54,285,000 54,285,000 29,366,280,477 5,396,105,190 2,931,607,919 6,823,799,288 14,214,768,080 102,847,813 102,847,813 91,103,228,519 929,628,842 9,424,363,096 915,937,296 832,285,846 76,512,610,833 2,076,302,773 412,099,833CONG TY CO PHAN NHVA HA NOL MAU SO B 09- DN/HN ‘T8 12, phutmg Phic Loi ‘Ban hanh theo Théng ti s6 202/2014/TT-BTC Quin Long Big, thanh ph Ha NOi ngly 22 thing 12 nim 2014 cia B6 Tai chin ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (TIEP THEO) ‘Céic thuyét minh naty lé m6t b6 phan hop thanh va cén dhege doc ding thoi véi bao cdo tai chinh hop nhdt kim theo 6. CAC BEN LIEN QUAN (TIEP THEO) 86 du véi cde bén lién quan (Tiép theo) 30/06/2021 01/01/2021 ND. ND Phai tra khiie 69,290,090,678 _5,756,025,583 Céng ty Cé phan Lién Van An Tin 480,397,408 1,021,453,425 Céng ty cd phan san xudt ting hop Sunrise Vit Nam 86,890,410 58,945,205 ‘Céng ty ed phan An Thanh Bicsol ‘600,000,000 662,209,846 ‘Céng ty cé phdn nhya An Phat xanh 3,997,802,860 3,997,802,860 Céng ty TNHH KCN ky thugt cao An Phat 64,125,000,000 15,614,247 Vay ngin va dai han 84,200,000,000 8,950,000,000 Céng ty Cé phan Lién Van An Tin 30,000,000,000 - Céng ty cé phin Tap doan An phit Holdings 17,000,000,000 ‘Céng ty cé phan nhya An Phat xanh 37,200,000,000 Céng ty ¢é phan An Tién Industries - 8,950,000,000 Nguoi lip Ké toan truéng ee jim dic Mee \ W Phe lat ( TONG GIAM ©