IIIIIIIIIIIIIIIIIIIII

Bao cao Tili chinhCOng ty co phan cap nuec Trung An

Cho ky k~ toan tu 01/02/2015 d~n 31/12/2015(Ba dU'Q'cki~m toan)

IIII

Cong ty co phAn CAp nwac Trung Anse 333 Pharn Van £)Ong,PhU'cmg1, Go vap, Tp. HOChi Minh

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Bao cao cua Ban Glarn d6c 02-03

Bao cao Killm toan doc I~p

Bao cao Tcii chinh da dU'Q'cki~m toan

04-05

Bang can d6i k~ toan

Bao cao k~t qua heat dong kinh doanh

Bao cao luu chuyen ti~n t$

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06-07

08

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II

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Ban Giam d6c COng ty COphan Cap ruroc Trung An (sau day gQi tat 103 "COng ty") trlnh bay Baocao cua mlnh va Bao cao tal chlnh cua COng ty cho ky k~ toan t(l' ngay 01/02/2015 tai ngay31/12/2015.

C~Gn 4COngty co phan cap nuoc Trung An 103 Doanh nghi~p dU'Q'ccOphan h6a t(l' Doanh nghi~p Nha -'! Cnuoc - COng ty TNHH MTV Cap nvoc Trung An, theo Quy~t dinh s6 4242/Q£)-UBND ngay 26 (\~thang 08 narn 2014 cua UBND thanh ph6 HOChi Minh. COng ty hoat dong theo Giay chCrngnhan .~~~\~dang ky doanh nghi~p s6 0310350082 cap Ian dau ngay 06 thang 10 nam 2010 boi Sa K~ hoach ~'\va £)au tu TP.HCM va dang ky thay dOiIan th(J'2 ngay 13 thang 01 narn 2015. ~

HOGltdong kinh doanh chlnh cua COngty 103 (i) Quan Iy, phat tri~n h~ th6ng cap nuoc, cung (.rngkinh doanh nuoc sach cho nhu cau tleu dung va san xuat: (ii) Thi cOng xay dl,l'ng cOng trlnh capnU'Q>cva (iii) Tai I~p m~t bermgd6i vai d6i vai cac cOngtrlnh chuyen nganh cap nU'ac va cOngtrlnhkhac.

HOIDONGQUANTR!. BAN GIAMDOc vA BAN KIEMSoAT

Cac thanh vien cLlaHQidOngQuan tri trong nam va tGlingay I~p bao cao nay bao gOm:

Ba Va Thj HOngHaOng Tran Quang MinhOng DU'O'ngHOng£)~Ong Bui Thanh GiangOng Ll,JCChanh TrU'ong

ChLltjchThanh vienThanh vie:mThanh vienThanh vien

Cac thanh vien Ban Giam d6c da di~u hanh trong nam va tGlingay I~p bao cao nay bao gOm:

Ong Tran Quang MinhOng Va Khanh ToanOng Tran NgQCHoa

Giam d6cPh6 Giam dOcPh6 Giam dOc

Cac thanh vien Ban Ki~m soat:

Ong Va Duy Thu~nBa Nguyen Thi Thanh PhU'O'ngBa Nguyen Thi NgQcOanh

KIEMToAN VIEN

Truong ban ki~m soatThanh vienThanh vien

COngty TNHH Hang Ki~m toan AASC da thl,l'chi~n ki~m toan cac Bao cao tai chlnh ky k~ toan t(l'ngay 01/02/2015 tai ngay 31/12/2015.

CONGBO TRAcH NHleM COABAN GIAMDOCDOl Val BAo cAo TAl CHINH

Ban Giam dOcGong ty chiu trach nhi$m v~ vi$c I~p Bao cao tai chinh phan anh trung thl,l'c, hQ'pIy tlnh hlnh ho?t de)ng,k~t qua ho?t de)ngkinh doanh va tlnh hlnh lU'uchuy~n ti~n t~ cLlaGong tytrang nam. Trang qua trlnh I~p Bao cao tai chlnh, Ban Giam dOcGOngty cam k~t da tuan thLlcacyeu cau sau:

Xay dl,l'ngva duy trl ki~m soat ne)ibe)rna Ban Giam dOcGOngty xac dinh 103 can thi~t d~ dambao cho vi$c I~p va trlnh bay bao cao tai chlnh kh6ng con sai s6t trQng y~u do gian I~n hoi;lcdo nham Ian;

2

C6ng ty co phAn cap nll'C)OcTrung AnSO333 Pham Van £)Ong,PhU'ang 1, G6 yap, Tp. HOChi Minh

Ll,I'a chon cac chlnh sach k~ toan thlch hop va ap dl,mg cac chfnh sach nay mOt each nhatquan:£)U'ara cac danh gia va dl,J'dean hop Iy va than tronq;Neu ro cac chuan rnuc k~ toan dU'Q'cap dl,lng c6 dU'Q'ctuan thu hay khong, c6 nhCrng apdl,lng sai I~ch trQng y~u d~n rrurc can phai cong bOva giai thich trong bao cao tal chlnh haykhong;Lap va trinh bay cac bao cao tai chlnh tren co s6>tuan thu cac Chuan rnuc k~ toan, Gh~ dOk~ toan doanh nghi~p Vi~t Nam va cac quy djnh phap Iy c6 lien quan dim vi~c I~p va trinhbay Bao cao tai chinh;L~p cac bao cao tai chlnh dl,J'atren cO' s6>hOi;ltdOng kinh doanh lien tl,lC, trl) trU'ang hQ'pkhong th~ cho rang Gong ty S9 ti~p tl,lChO<;ltdOng kinh doanh.

Ban Giam dOc Cong ty dam bao rang cac s6 k~ toan dU'Q'clU'u giCrd~ phan anh tinh hinh taichlnh cua Cong ty, v6'i mLfc dO trung thI,J'C, hQ'p Iy t<;libat CLfthai di6m nao va dam bao nlng Baocao tai chlnh tU8n thu cac quy djnh hi~n hanh cua Nha nU'6'c;dOngthai c6 trach nhi~m trong vi~cbao oam an toan tai san cua Gong ty va thl,J'Chi~n cac bi~n phap thich hQ'p o~ ngan ch~n, phathi~mcac hanh vi gian I~n va cac vi ph<;lmkhac.

Ban Giam dOc xac nh~n r~ng c~c bao cao tai chinh da phan anh trung thl,J'cva hQ'p IY.tinh hinhtai chinh t<;lingay 31/12/2015, ket qua hO<;ltdOng kinh doanh va tinh hlnh lU'u chuyen tien t~ choky k~ toan tl) ngay 01/02/2015 t6'i ngay 31/12/2015, phu hQ'p vai chuan ml,J'C,ch~ de) k~ toandoanh nghi~p Vi~t Nam va tUeln thu cac quy dinh phap Iy co lien quan d~n vi~c I~p va trinh bayBao cao tai chinh.

Cam k~t khac

Ban Giam dOc cam k~t r~ng Gong ty khong vi phi;lm nghia Vl,lcong bO thong tin theo quy djnh t<;liThong tU' sO 155/20151TT-BTG ngay 061 '0/2015 cua Be)Tai chinh hU'ang dan cong bOthong tintren Thi trU'cYngch(rng khoan.?--

Tr8n Quang MinhGiam dOc

H6 Chi Minh, ngay 20 thang 03 nam 2016

3

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(aa!i~S6: 752/2016/BC.KTTC-AASC.DTNN1

sAo cAo KI~M ToAN DOC L~P

Klnh gut Ban Giarn d6cCOng ty COphan Cap nuoc Trung An

Chung tOi da ki~m toan bao cao tal chinh kern theo cua COng ty COph~n Cap nuoc Trung An,dU'qc trlnh bay tCrtrang 06 d~n 29 bao gOm: Bang can d6i k~ toan tal ngay 31/12/2015, Baocao k~t qua hoat dong kinh doanh, Bao cao luu chuy~n ti~n t$ va Thuyet minh bao cao taichlnh cho ky k~ toan tCrngay 01/02/2015 tai ngay 31/12/2015 la giai doan tCrthai di~m chlnhthuc chuyen dOi thanh cOng ty cOph~n tai thai diem k~t thuc nam tal chlnh.

- c--'{

Treen nniem cue Ban Giem (J6c

Ban Giarn d6c COng ty chiu trach nhiern v~ viec lap va trlnh bay trung thuc va hop Iy bao caotal chlnh cua COng ty theo Chuan rnvc k~ toan, Ch~ do k~ toan doanh nghi$p Viet Nam vacac quy dinh phap Iy co lien quan d~n vi$c I~p va trlnh bay bao cao tai chlnh va chiu trachnhiem v~ ki~m soat noi bo rna Ban Giam d6c xac dinh la c~n thi~t d~ dam bao cho vi$c I~p vatrlnh bay bao cao tal chlnh khOng co sai sot trQng y~u do gian I~n ho~c nh~m Ian.

Trach nhi~m cua ki{Jm toan vien

Trach nhi$m cua chung tOi la dU'a ra y ki~n v~ bao cao tai chlnh dl,l'a tren k~t qua cua cu¢cki~m toano Chung tOi da ti~n hanh ki~m toan theo cac Chu~n ml,l'CKi~m toan Viet Nam. Cacchu~n ml,l'Cnay yeu c~u chung tOi tuan thu chu~n ml,l'Cva cac quy dinh v~ d<;loduc ngh~nghi$p, I~p k~ hO<;lchva thl,l'Chien cuoc ki~m toan d~ d<;ltdU'qc Sl,l'dam bao hqp Iy v~ vi$c li$ubao cao tai chlnh cua COng ty co con sai sot trQng y~u hay khOng.

COngviec ki~m toan bao gOm thl,l'c hi$n cac thu tl,lCnh~m thu tMp cac b~ng chung v~ cac 56lieu va thuy~t minh tren bao cao tal chlnh. Cac thu tl,lCki~m toan dU'qc chQn dl,l'a tren xet doancua ki~m toan vien, bao gOm danh gia rui ro co sai sot trQng y~u trong bao cao tai chlnh dogian I~n ho~c nh~m Ian. Khi thl,l'Chi$n danh gia rui ro nay, ki~m toan vien da xem xet ki~msoat noi bo cua COng ty lien quan d~n vi$c I~p va trlnh bay bao cao tal chlnh trung thl,l'c, hqpIy nh~m thi~t k~ cac thu tl,lCki~m toan phu hqp vai tlnh hinh thl,l'c t~, tuy nhien khOng nh~mml,lCdlch dU'a ra y ki~n v~ hi$u qua cua ki~m soat noi bO cua COng ty. COng vi$c ki~m toancCmgbao g6m danh gia thlch hqp cua cac chlnh sach k~ toan dU'qc ap dl,lng va tinh hqp Iycua cac U'ac tinh k~ toan cua Ban Giam d6c, cOng nhU' danh gia vi$c trinh bay tOng th~ cacbao cao tai chlnh.

Chung tOi tin r~ng cac b~ng chung ma chung tOi thu dU'qc la du va thich hqp d~ lam cO'sacho Y ki~n ki~m toan cua chung tOi.

Y kifm cua kiem toan vien

Theo y ki~n cua chung tOi, Bao cao tai chinh da phan anh trung thl,l'Cva hqp Iy, tren cac khiac<;lnhtrQng y~u tinh hinh tai chinh cua COng ty CO ph~n C~p nU'ac Trung An t<;lingay31/12/2015, cOng nhU' k~t qua hO<;ltdong kinh doanh va tinh hlnh lU'u chuy~n ti~n t$ trong kyk~ toan tCr01/02/2015 d~n 31/12/2015, phU hqp vai Chu~n ml,l'Ck~ toan, Ch~ do k~ toandoanh nghi$p Viet Nam va cac quy dinh phap Iy co lien quan d~n vi$c I~p va trinh bay bao caotal chlnh.

T: (84) 4 3824 1990 I F: (84) 4 3825 3973 I 1 Le Phung Hieu, Hanoi,Vietnam Amember of I!IIlnternational

HANG K1EMToAN AASC 4

v.4n all elm nh.4n menh

Chung toi luu y ngU'ai dQcdim cac noi dung sau:

Theo Giay ch(mg nhan dang ky kinh doanh thay dOi Ian th(l' hal, COng ty chfnh thuc chuy~ndOisang Cong ty cOphan ngay 13/01/2015 nhU'ngCong ty dang I~p bao cao tal chfnh phucVI,.! ban giao t(.y doanh nghi$p cOphan h6a sang cong ty cOphan t(.y thai di~m 31/01/2015 lachua phu hop v&i Nghj djnh s6 59/2011/N£)-CP ngay 18/07/2011 va ThOng tu s6127/20141TT-BTC ngay 05/09/2014 v~ chuy~n dOidoanh nghi$p 100% vOnnha nU'&cthanhcong ty cOphan.

Thuy~t minh 16 trong Ban Thuy~t minh bao cao tai chfnh, trong d6 rno ta vi$c COngty da ghinhan bOsung "VOng6p cua chu So' hli'u" tCJ'"Quy dau tu phat tri~n", "Chenh I$ch danh gia laltai san", va nguOn thu t(.y cO phfm h6a theo phU'O'ngan cO phan h6a da dU'Q'cduy$t. Tuynhien Cong ty chU'a nh~n dU'Q'cphe duy$t quy~t toan k~t qua cOphan h6a t(.y cac cO'quanc6 th~m quy~n.

Bao cao tai chfnh dU'Q'cI~p cho kyok~ toan tCJ'ngay 01/02/2015 t&i ngay 31/12/2015 la kYOk~toan dau tien sau khi chuy~n dOi thanh cong ty cO phan theo quy djnh t~i ThOng tU' sO200/20141TT-STC ngay 22/12/2014 cua So Tai chfnh. Theo d6, s6 Ii$u so sanh cua Sao caok~t qua ho~t d¢ng kinh doanh va Sao cao lU'u chuy~n ti~n t$ la bao cao giai do~n tCJ'01/01/2015 dim 31/01/2015.

y ki~n ki~m toan chap nh~n toan phan neu tren cua chung t6i khOng lien quan d~n van d~ nay.

Ph_'ilmThanh NhimKiem toan vienGiay ch(l'ng nh~n dang ky hanh ngh~ki~m toan s6: 1612-2013-002-1

Ha NQi, ngay 20 thang 03 nam 2016

5

Cong ty co phin CAp mpae Trung An Sao cao tai ch!nhse 333 Pharn Van £>Ong,Go vap, Tp. HOChI Minh Ky k~ toan tCr01/02/2015 t&i 31/12/2015

BANG CAN DOl K~ ToANT~i ngay 31 thang 12nam 2015

Thuy~t 01/02/2015Ma s6 TAl SAN minh 31/12/2015 ~ph~n10SliISlQ

VND VND

100 A. TAl sAN NGAN H~ 196.414.704.215 68.417.066.591

110 I. Ti6n va tU'O'ng dU'O'ngti6n 3 15.058.860.031 34.369.576.212111 1. Tien 5.058.860.031 9.369.576.212112 2. Cac khoan tU'O'ngdU'O'ngtien 10.000.000.000 25.000.000.000

130 II. Cae khoan phai thu ngin h,n 145.290.643.324 22.171.270.995131 1. Phal thu ng~n han cua khach hang 4 143.936.416.263 21.327.444.449 \

132 2. Tra truoc cho ngU'ai ban ng~n han 173.668.000 :1136 3. Phai thu ngan han khac 5 1.180.559.061 843.826.546

140 III. Hang tOn kho 6 35.379.392.859 11.757.993.795 .' <-I .

141 1. Hang tOn kho 35.379.392.859 11.757.993.795 -/0

~150 IV. Tai san ngAn han khac 685.808.001 118.225.589151 1. Chi ph! tra truoc ngan han 7 588.000.000 118.225.589153 2. Thu~ va cac khoan khac phal thu Nha 12 97.808.001

nU'&c

200 B. TAl SAN oAI H~N 8.870.254.329 10.834.040.333

220 I T" i e~n ,..A Ainh 7.575.019.108 9.150.960.648... a. wo ..... ,...'W' ,..!••••221 1. Tal san c6 dlnh hCfuhlnh 8 6.709.873.990 7.998.556.125222 - Nguyen gia 18.067.581.560 16.607.709.095223 - Gia tri hac mon fuy klJ (11.357.707.570) (8.609.152.970)227 2. Tal san cOdinh vo hlnh 9 865.145.118 1.152.404.523228 - Nguyen gia 2.204.308.000 1.939.308.000229 - Gia tri hac man fuy klJ (1.339.162.882) (786.903.477)

260 II. Tai san dai h,n khac 1.295.235.221 1.683.079.685261 1. Chi ph! tra trU'&cdcii hSln 7 1.295.235.221 1.683.079.685

270 TONG CQNG TAl SAN 205.284.958.544 79.251.106.924

6

-------------------------------------------------------- - --

Cong ty co ph In CAp nlPc7CTrung AnSO 333 Pharn van £)Ong, GOvap, Tp. HO Chi Minh

Bao cao tal chinhKy k~ toan tCJ'01/02/2015 t&i 3111212015

BANGcANDOIK~TOANT~i ngay 31 thang 12 nem 2015

(Ti~p theo)

ThuystminhMli 50 NGUONVON

300 A. NO' PHAI TRA

310 I. NQ' ngln han311 1. Phai tra ngU'6'i ban ngan han 11312 2. NgU'6'imua tra tien truce ngan han 10313 3. Thus va cac khoan nOp Nha nuoc 12314 4. Phai tra ngU'6'i lao dOng 13315 5. Chi phi phai tra ngan han319 6. Phai tra ngan han khac 14322 7. Quy khen thU'ang phuc lQ'i 15

400 B. NGUONVON

410 I. VOn chu sa hCPu 16411 1. VOn g6p cua chu scYhCfu411a cd phitJuphd thOng c6 quy~n bi{Juquyet412 2. Th~ng du vOn cO ph~n418 3. Quy d~u tu phat trilm420 4. Quy khac thuoc vOn chu sa hCfu421 5. Lgi nhuan sau thus chua PP421b U"ST cture phan ph6i ky nay

440 TONG CQNG NGUON VON

Nguyan Thi TU'6'ngNgU'6'i I~p bi~u

Tran £)(rc HungK~ toan tmcYng

H6 Chi Minh, ngay 20 thang 03 nam 2016

01/02/201531/12/20 15 __ ..l.I(p;.;.h.;.;:;a;.;.;n....;.lo;:;.;Gi~i~IGi:r:::i~)

VND VND

147.788.616.383

147.788.616.38369.936.973.01156.896.182.6203.296.290.76710.527.382.091

185.612.4163.110.132.2663.836.043.212

57.496.342.161

57.496.342.16150.000.000.00050.000.000.000

261.091.4814.918.607.031570.615.390

1.746.028.2591.746.028.259

23.500.793.022

23.500.793.022312.242.209

7.401.0001.281.847.592

10.191.944.43859.754.842

5.849.608.1295.797.994.812 ~

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55.750.313.902

55.750.313.90250.000.000.00050.000.000. 000

261.091.4814.918.607.031570.615.390

/79.251.106.924

7

COng ty cs phAn cap ",.rac Trung An Sao cao tai chfnhSO333 PharnVan £)On9,Go vap, Tp. HOChi Minh Ky k~ toan tCP01/02/2015 t&i 31/12/2015

sAo cAo K~T QuA HO~T DONG KINH DOANHKy ktJ toen tir ngay 0110212015 toi ngay 3111212015

Thuyet Ky tCP01/02/2015 Ky tCP01/01/2015MasO CHrTI~U minh d~n 31/12/2015 d~n 31/01/2015

VND VND

01 1. Doanh thu ban hang va cung cap 17 237.828.613.588 9.621.962.349djch vI.'

02 2. Cac khoan giam trCrdoanh thu

10 3. Doanh thu thuAn v~ ban hang va 237.828.613.588 9.621.962.349cung cap djch vI.'

11 4. Gia vOnhang ban 18 224.844.774.273 7.329.681.875

20 5. LQ'inhuan g¢p v~ ban hang va 12.983.839.315 2.292.280.474cung cap djch vlJ

21 6. Doanh thu hoat d¢ng tal chfnh 19 1.501.168.804 32.091.702 ~:::.~»22 7. Chi phi tal chfnh 29.492.982 2.999.548 '\'1 "-25 8. Chi phi ban hang 63.505.000 .,~,~~\\~26 9. Chi phi quan Iy doanh nghi~p 20 7.479.538.828 649.279.007 .~~ iOP

10. LQ'inhuan thuAn tLFhoat d¢ng ·SC30 6.912.471.309 1.672.093.621 '1,

/kinh doanh - _...,....'"

~~~31 11. Thu nhap khac 21 621.916.289 38.723.39432 1') f'hi"'hfL-h ...... ')') 472.889.830 1.950.00014-. '-'III 1-'111"110\.1 L.L.

40 13. LQ'inhuan khac 149.026.459 36.773.394

50 14. T6ng lQ'inhuan k~ toan tnrac 7.061.497.768 1.708.867.015thu~

51 15. Chi phi thu~ TNDNhi~n hanh 23 1.620.079.509 380.130.74352 16. Chi phi thu~ TNDNhoan lai

60 17. LQ'inhuan sau thu~ TNDN 5.441.418.259 1.328.736.272

71 18. LAico ban tren c6 phi~u 24 500

NguyenThl TU'ongNgU'aiI~pbillu

H6 Chi Minh, ngay 20 thang 03 nam 2016

8

COng ty co phAn cap nLP60cTrung An86 333 Pham van 80ng, Go yap, Tp. HOChi Minh

Sao cao tai chinhKy k~ toan tl) 01/0212015 t&i 31/12/2015

BAo cAo LU'U CHUY~N TI~N TeKy ke toen tiF ngay 01102/2015 tCYingay3111212015

(Theo phU'O'ngphap gian tiep)

Me s6Thuy~tminh

Ky tl) 01/02/2015d~n 31/12/2015

VNDCHrTI~U

I. LU'U CHUY~N TI~N TO' HO~T DONGKINH DOANH

01 1. LQ'i nhu.n trlJ'6tc thu62. Di~u chinh cho cac khoan:

02 Khau hao tal san cOdinh05 Lei tl) hoat dong dau tu08 3. LO tLPheat dQng kinh doanh trU'c)tc

thay dOi vOn IlPU dQng09 (Tang)/giam cac khoan phal thu10 Tang hang tOn kho11 Tang/(giam) cac khoan phai tra (khOng

bao gOmlei vay, thu~ TNDN phai nop)12 Tang chi phi tra truoc15 Thu~ TNDN de nop17 Ti~n chi khac tl) heat dong kinh doanh20 LU'uchuyen tien thuan tiPhoet t1i)ng

kinh doanh

7.061.497.7681.799.645.2013.300.814.005

(1.501.168.804)8.861.142.969

(123.217.180.330)(23.621.399.064)123.500.744.052

(81.929.947)(1.371.048.600)(3.157.341.600)

(19.087.012.520)

II. LU'U CHUY~N TI~N TV HO~T DONGDAu TU'

21 1. Ti~n chi d~ mua sam TSCf)23 3. Ti~n chi cho dau tu24 4.Ti~n thu hOicac khoan dau tu27 7.Ti~n thu lei cho vay, cOtuc va lQ'i

nhuan dU'Q'cchia30 LU'uchuyen tien thuan tiPhO{lt t1(}ng

t1autU'

(1.724.872.465)(67.000.000.000)67.000.000.0001.501.168.804

(223.703.661)

50 LlJ'u chuy~n ti~n thuAn trong ky60 Ti~n va tlJ'O'ngdU'O'ng ti~n diu nam61 Anh hU'ang cua thay dOity gia hOidoai70 Ti~n va tU'O'ng dlJ'O'ng ti~n cuOi nam

(19.310.716.181)34.369.576.212

3

Nguyen Thi TU'cyogNgU'cYiI~p bi~u

HfJ Chi Minh, ngay 20 thang 03 nam 2016

Ky tl) 01/01/2015d~n 31/01/2015

VND

1.708.867.015185.889.779217.981.481(32.091.702)

1.894.756.794

1.813.169.587(868.837.934 )

(8.722.341.675)

(1.801.305.274)(600.000.000)156.745.000

(8.127.813.502)

(5.000.000.000)5.000.000.000

32.091.702

32.091.702

(8.095.721.800)42.465.298.012

34.369.576.212

9

C6ng ty C6phin cap m,ae TrungAns6 333 Pharn Van £)On9, GO yap, Tp. HOChi Minh

Bao cao tal chinhKy kt!l toan tll' 01/02/2015 teri 31/12/2015

THUYt:T MINH BAo cAo TAl CHiNHNam kt!lt thuc ngay 31 thang 12 nam 2015

1. THONG TIN CHUNG

COng ty CO phan Cap nuoc Trung An la Doanh nghi~p dU'Q'ccO phan h6a tll' Doanh nghi~pNha nuoc - COng ty TNHH MTVCap nU'ercTrung An, theo Quyt!lt dinh 56 4242/00-UBNDngay 26 thang 08 narn 2014 cua UBND thanh ph6 HO Chi Minh. COng ty hoat dong theoGiay chLrng nhan dang ky doanh nghi~p 56 0310350082 cap Ian dau ngay 06 thang 10 nam2010 bai Sa K~ hoach va f)au tu TP.HCM va dang ky thay dOi lim thu 2 ngay 13 thang 01narn 2015.

Heat dong kinh doanh chfnh cua COng ty la (i) Quan Iy, phat !ri~n h~ th6ng cap nuoc, cungung kinh doanh nuoc sach cho nhu C8U tieu dung va san xuat; (ii) Thi cOng xay dl,rng cOngtrinh cap nuoc va (iii) Tal lap mat b~ng d6i vai d6i veri cac cOng trlnh chuyen nganh capnU'ercva cOng trinh khac.

V6n di~u I~ cLia COng ty theo Giay chung nhan dang ky doanh nghi~p sLra dOi Ian thu 2 ngay13/01/2015 la 50.000.000.000 VND.

2. CHt: £>¢ vA cHiNH sAcH Kt: ToAN Ap DVNG T~I CONG TY

2.1Ky k~toan va dan vi ti€!nt~ k~toan

Ky k~ toan nam cLia COng ty bat dau tll' ngay 01/01 va k~t thuc vao ngay 31/12 hang nam.f)O'n vi ti~n t~ SLrdl,mg trong ghi chep k~ toan la dOng Vi~t Nam (VND).

Bao cao tai chinh cho ky k~ toan tll' ngay 01/02/2015 tai ngay 31/12/2015 la ky k~ toan dautien sau khi chuyim dOi thanh cOng ty cO phan. Theo quy djnh ti;li ThOng tU' 56 200/2014m­BTC ngay 22/12/2014 cua B¢ Tai chinh, COng ty ghi 50 k~ toan va trlnh bay Bao cao taichinh theo nguyen tac sau:

- f)6i veri 50 k~ toan phan anh tai san, nQ' phai tra va v6n chu sa hCfu: Toan b¢ 56 dU' taisan, nQ' phai tra va v6n chu sa hCfu tren 50 k~ toan cLia doanh nghi~p cO dU'Q'cghi nh~nla 56 dU' dau ky tren 50 k~ toan cua doanh nghi~p maL

- f)6i veri Bang Can d6i k~ toan: Toan bo 56 dU' tai san, nO' phai tra va v6n chLi sa hCfu kEf!thll'a cLia doanh nghi$p cO trU'ac khi chuy~n dOi dU'Q'cghi nhan la 56 dU' dau ky cLia doanhnghi~p meri va dU'O'ctrlnh bay trong cQt "s6 dau nam".

- f)6i vai Bao cao K~t qua hOi;lt dong kinh doanh va Bao cao lU'u chuy~n ti~n t$: s6 Ii$u k~tll' thai di~m chuy~n dOi dt!ln cu6i ky bao cao dau tien dU'O'ctrlnh bay tron9 c¢t "Ky nay".Cot "ky trU'ac" trlnh bay 56 Ii$u luy k~ k~ tll' dau nam bao cao d~n thai diem chuy~n dOihlnh thuc sa hCfu.

2.2Chuanmlfe va eh~dQk~toan apdl;lng

Che at) ke loan ap dl,mg

COng ty ap dl,mg Ch~ do K~ toan doanh nghi$p ban hanh theo ThOng tU' 56 200/2014m­BTC ngay 22/12/2014 cLia BOTai chfnh.

Tuy{mb6 v~ vi~c tuan thu Chu~n ml,J'Cke loan va Che at) ke loan

Cac bao cao tai chfnh cLia COng ty dU'Q'Clap va trinh bay theo Chuan ml,.l'Ck~ toan Vi~t Namva cac van ban hlJierng dan Chuan ml,.l'Cdo BO tai chfnh da ban hanh.

10

~)\"\ 110.~-CI)NG'"~Wrl\ttJ,\~G 'l(iE:~f»"A~

C6ng ty C6 phin CAp nt.l'6'c Trung AnS6 333 Pham Van £)Ong, G6 vap, Tp. HOChi Minh

Bao cao tal chinhKy k~ toan tCr01/02/2015 t&i 31/12/2015

2.3 Thay d6i trong eac chinh sach k6 toan va thuy6t minh

Ngay 22/12/2014, Bt') Tai chinh de ban hanh ThOng tU' s6 200/2014/TT-BTC hU'&ng d~n Ch~dt') k~ toan doanh nghi(!p thay th~ Quy~t djnh s6 15/2006/Q£)-BTC ngay 20103/2006, va cohi(!u Il,I'ccho narn tai chfnh bat dClutCrhoac sau ngay 01 thang 01 nam 2015.

Anh hU'ang cua cac thay dOi chinh sach k~ toan theo hU'ang dAn cua ThOng tu 56200/2014/TT-BTC dU'Q'c ap dl,mg phi hOi t6. COng ty de bO sung thuy~t minh thOng tin sosanh tren Bao cao tai chinh riE~ngd6i v&i cac chi tieu c6 Sl,l' thay dOi giCl'a ThOng tU' s6200/2014/TT-BTC va Quy~t dinh s6 15/2006/Q£)-BTC, tal Thuyet minh s6 30.

2.4 Ti~n va cac khoan tlPO'ng dlPO'ng ti~n

Ti~n va cac khoan tU'O'ng dU'O'ng ti~n bao gbm ti~n m~t tt;ii quy, ti~n gLPingan hang, cackhoan dau tU' ngan ht;in c6 thai gian dao ht;in khOng qua 03 thang, co tinh thanh khoan cao,c6 kha nang chuy~n dOi d~ dang thanh cac 1U'Q'ngti~n xac dinh va khOng c6 nhi~u rui rotrong chuy~n dOi thanh tien.

2.5 Cac khoan phai thu

Cac khoan phai thu dU'Q'ctrinh bay tren Bao cao tai chinh theo gia trj ghi sO cac khoan phai thukhach hang va phai thu khac sau khi trCroi cac khoan dl,J' ph6ng dU'Q'c I$p cho cac khoan nO'phai thu kho d6i theo oanh gia cLla Ban Giam d6c cu6i nam tai chfnh.

DI,I' ph6ng nQ' phai thu kh6 o6i dU'Q'ctrich I$p cho tCrng khoan phai thu kho d6i can CLfvao tuOinO'qua h,~mcLla cac khoan nO'ho~c dl,l' ki~n mLfc tOn that co th~ xay ra.

2.6 Hang tbn kho

Hang tOn kho dU'O'cghi nh$n ban dClutheo gia g6c bao gbm: chi phf mua, chi phi ch~ bi~n va, ..... 1-'10110. '" .... J. 11-' I-'.&.. L..:J'% ',;:8' 1-' ...l. II.... .,.~. ~ • .% ... 4-cac Clli pili lieil quail Lii,.i'CLiep 1(1lac pllaL Siilll ue co uU'Q'Cliang Lon 1(110Cf uja uiem va Lii;mg

thai t~i thai di~m ghi nh$n ban oClu. Sau ghi nhan ban oClu, t~i thai oi~m lap Bao cao taichinh n~u gia tri thuCln co th~ thl,l'c hi(!n oU'Q'ccLla hang tOn kho thap hO'n gia g6c thi hangtOn kho dU'Q'cghi nhan theo gia trj thuan co th~ thl,l'c hi$n oU'O'c.

Gia tri hang tOn kho oU'Q'cxac dinh theo phU'O'ngphap blnh quan gia quy~n.

Hang tOn kho oU'Q'cht;ich toan theo phU'O'ngphap ke khai thU'ang xuyen.

DI,I' ph6ng giam gia hang tOn kho oU'O'cghi nhan, khi cClnthi~t, la s6 chenh I(!ch giCl'agia g6ccLla hang tOn kho lOonhO'ngia tri thuan co th~ thl,l'c hi(!n oU'Q'c.

2.7 Tili san cO djnh

Tai san c6 oinh (hCl'u hlnh/vO hlnh) oU'O'c ghi nhan theo nguyen gia trCr khau hao luy k~.Nguyen gia bao gom cac chi phi lien quan trl,l'c ti~p d~n vi$c hlnh thanh cac tai san c6 oinhtinh d~n thai oi~m dU'a tai san c6 oinh vao tr~ng thai san sang SLPdl,mg.

Khau hao oU'Q'c tinh theo phU'O'ng phap dU'ang th~ng v&i thai gian khau hao oU'Q'cU'&c tinhnhU'sau:

- Nha cLra, vat ki~n truc- May moc, thiE~tbi- PhU'O'ng ti$n van tai truy~n dan- Thi~t bi quan Iy- TSC£) hCl'uhlnh khac- PhClnm~m quan Iy

05 - 25 nam05 - 12 nam06 -10 nam03 - 10 nam03 -10 nam03 - 08 nam

11

C6ng ty co phAn cap mlac Trung AnSO 333 Pham Van DOng, Go vap, Tp. HOChi Minh

Bao cao tai chlnhKy k~ toan tl) 01/0212015 tai 31/12/2015

2.8 Chi phi tra tnlac

Cac chi phi ds phat sinh lien quan d~n k~t qua hoat dOng san xuat kinh doanh cua nhi~u kyk~ toan dLPQ'chach toan vao chi phi tra tnroc da phan bO dan vao k~t qua hoat dOng kinhdoanh trong cac ky k~ toan sau.

Cac chi phi tra truoc ds phat sinh trong nam tal chlnh nhLPng c6 tha mang I~i hi~u qua SLrdl,mg nhi~u hon 01 nam ka tl) ngay I~p bao cao tal chinh dU'Q'c hach toan vao chi phi tratruoc dal han va phan bO dan vao kat qua hoat dOng kinh doanh. Vi$c tinh va phan bO chiphi tra tnroc dal han vao chi phi san xuat kinh doanh tl)ng ky hach toan theo phLPO'ngphapdU'ang th~ng va dU'Q'ccan Clf tuy vao tinh chat, phU'O'ng phap va tieu thlfC phan bO hQ'p IY.

2.9 Chi phi phal tra

Chi phi phai tra dU'Q'cghi nh$n vao chi phi ho~t dOng tren nguyen tac phu hQ'p (gifra doanhthu va chi phi t~o ra doanh thu). Chenh I$ch gifra sO ds h~ch toan va chi phi thl,l'c t~ S9 dU'Q'cdi~u chinh nhAm dam bao bao cao tai chinh dU'Q'ctrinh bay mOt cach hQ'p IY.

2.10v6n chu sa hCl'u

VOn dau tU' cua chu sa hfru dU'Q'cghi nh~n theo 50 vOn thl,l'c g6p cua chu sa hfru.

Th~ng dU' vOn cO phan phan anh chemh I$ch giQ>am$nh gia, chi phi trl,l'c tiap lien quan d~nvi$c phat hanh cO phi~u va gia phat hanh cO phi~u.

LQ'i nhu~n sau thua chU'a phc!mphOi c6 tha dLPQ'cchia cho cac nha dau tLPdl,l'a tren tY 1$ g6pvOn sau khi dU'Q'c£)~i hOi dOng cO dOng/HOi dOng quan tri phe duy$t va sau khi ds trich lapcac quy theo £)i~u 1$ COng ty va cac quy dinh cua phap luat Vi$t Nam.

CO tuc phai tra cho cac cO dang dU'Q'cghi nh~n la khoan phai tra tren Bang Can dOi ka toancua COng ty sau khi c6 thOng ucio chia cO tLl'C cua HOi dOng Quan tri COng ty.

2.11 Doanh thu

Doanh thu ban hang

Doanh thu ban hang dLPQ'cghi nh~n khi dOng thai thea man cac di~u ki$n sau:

Phan Ian rui ro va lQ'i ich g~n li~n vai quy~n sa hQ>usan pham ho~c hang h6a ds dU'Q'cchuyan giao cho ngU'ai mua; vaCOng ty khOng con n~m giQ>quy~n quan Iy hang h6a nhLPngU'ai sa hQ>uhang hoa ho~cquyE§nkiam soat hang h6a; vaDoanh thu dU'Q'cxac dinh tU'O'ngdOi chac chan; vaCOng ty ds thu dLPQ'cho~c 59 thu dU'Q'clQ'i ich kinh ta tl) giao djch ban hang; vaXac dinh dU'Q'cchi phi liem quan d~n giao dich ban hang.

Doanh thu cung cap djch V(J

Doanh thu cung cap djch Vl,JdLPQ'cghi nhan khi k~t qua cua giao djch do dLPQ'cxac djnh m¢tcach dang tin c~y. TrU'ang hQ'p vi$c cung cap djch Vl,l lien quan d~n nhiE§uky thi doanh thudU'Q'cghi nh~n trong ky theo k~t qua phan cOng vi$c ds hoan thanh vao ngay lap Bang candOi k~ toan cua ky d6. K~t qua cua giao dich cung cap djch vl,l dU'Q'cxac djnh khi thea msncac diE§uki~n sau:

Doanh thu dU'Q'cxac dinh tU'O'ngdOi ch~c chan; vaCo kha nang thu dLPQ'clQ'i ich kinh t~ tl) giao dich cung cap dich Vl,ldo; vaXac djnh dU'Q'cphan cOng vi$c da hoan thanh vao ngay I~p Bang can dOi k~ toan; vaXac dinh dU'Q'c chi phi phat sinh cho giao dich va chi phi da hoan thanh giao dich cungdip dich VI,! do.

12

Cong ty ce phAn cap nl.rac Trung AnSO 333 Pharn Van £)Ong, Go vap, Tp. HO Chi Minh

Sao cao tai chinhKy kl! toan tCP01/02/2015 t&i 31/12/2015

Doanh tnu hoe: d()ng fai chfnh

Doanh thu hoat d¢ng tai chinh gOm doanh thu phat sinh tCPlsi til!n gl)i va doanh thu tal chinhkhac duQ'c ghi nhan khi thea man dOng thai cac dil!u ki~n sau:

C6 kha nang thu duQ'c lQ'i fch kinh tl! tCPgiao dlch d6; vaDoanh thu duQ'c xac djnh tuO'ng dOi chilc chan,

2.12Thu~ thu nh,p doanh nghi~p

Thue tnu nh~p doanh nghi~p hi~n henn

Tai san thu~ va cac khoan thua phai n¢p cho narn hi~n hanh va cac narn truoc duQ'c xacdjnh ban~ sO tian dl,l' kian phai nop cho (hoac duQ'c thu hOi tu) co quan thua, dl,l'a tren cacrnuc thue suat va cac IU$t thu~ co hi~u h,l'cd~n ngay k~t thuc ky tinh thu~ nam.

2.13Cac bim liim quan

Cac ben duQ'c coi la lien quan nau ben d6 c6 kha nang ki~m soat ho~c c6 anh huang dangke dOi v&i ben kia trong vi~c ra quy~t djnh va cac chinh sach tai chinh va ho~t d¢ng. Cac benliem quan cua Cong ty bao gOm:

Cac doanh nghi$p tn,l'c tiap hay gian tiap qua m¢t ho~c nhi~u trung gian c6 ~uy~n kiemsoat Cong ty ho~c chju Sl,l' kiem soat cua Cong ty, ho~c cLIng chung Sl,l' kiem soat v&iCong ty' bao gOm ca cong ty m~, cong ty con va cong ty lien kat;Cac ca nhan trl,l'c ti~p ho~c gian ti~p nilm quyan bieu quy~t cua Cong ty ma c6 anhhuang dang ke dOi v&i Cong ty, nhD'ng nhan Sl,l' quan Iy chu chOt cua Cong ty, nhD'ngthanh viemm~t thi~t trong gia dlnh cua cac ca nh~m nay;Cac doanh nghi$p do cac ca nhan neu tren nilm tn,l'c ti~p ho~c gian ti~p phan quan trQngquyan bieu quyat hoac c6 anh huang dang ke t&i Cong ty.

Trong vi$c xem xet tCPngmOi quan h$ cua cac ben lien quan de phl,!CVI,! cho vi$c I~p va trinhbay Sao cao tai chinh, Cong ty chu y t&i ban chat cua mOi quan h$ hO'n la hinh thLfC phap Iycua cac quan h$ d6.

13

Cong ty co phAn CAp nLPO-C Trung Anse 333 Pham Van £)Ong, G6 Vap, Tp. H6 Chi Minh

Sao cao tal chlnhKy k~ toan tt) 01/02/2015 t6'i 31/12/2015

3. Ti~n va tLPO'ngdlJ'O'ng tilm

31/12/20 15 __ __;0;..:1..:....:/O;..=2;;.:/2~0~1~5VND VND

Tilln ~tTilln g(Yi ngan hangCac khoan tU'O'ngdU'O'ng tilln (*)

19.927.0275.038.933.004

10.000.000.000

49.901.3299.319.674.883

25.000.000.000

15.058.860.031 34.369.576.212

(*) Cac khoan tU'O'ng dU'O'ngtilln la tilln gui c6 ky han dU'&i 3 thang, c6 gia tr] 10.000.000.000VND, dU'Q'cgui tal Ng13nhang TMCP Cong thU'O'ng Vi$t Nam va Ng13nhang TMCP A Ch13u,v&i lai suat tt) 4,5 - 5%/nam.

4. Phal thu ngan han ella khach hang

31/12/20 15 ...;:;.0....;.;1/....;;.0.;;;;.2/~2:....::0:-=::1=-5VND VND

Phai thu ngeln han ben lien quan - TOng Congty cap nuoc Sai G6n - TNHH MTV v~:- Geln rn&i va thay dOng hO nuoc- Djch vu nuoc sach

143.936.416.26321.327.444.449

143.936.416.263 21.327.444.449

5. Phal thu ngan h,n khac

Tarn (fngKy quy ky cuoc ngeln hanTOng cong ty Cap nuocSai G6n - TNHH MTV v~cac khoan da chi he>Lai ti~n gui c6 ky hiilnPhai thu ngeln h~n khac

31/12/2015 01/02/2015_____ Gia__t...._riDv ph6ng Gia tr] Dv ph6ng

VND VND -------V-:""N--D..... VND

25.000.000 6.050.000635.480.120 465.000.000442.292.674 277.189.977

70.194.4457.591.822

67.361.11128.225.458

1.180.559.061 ---- ~'-;-'if...\;1..... ( ,_--CON(;

,CHiIIi/N.'Ie; Ki{1.'~A,~

14

Cong ty co phAn CAp nU't7cTrung An86 333 Pharn Van £)Ong,Go VAp, Tp. HOChi Minh

Bao cao tal chinhKy k~ toan t(J' 01/0212015 t&i 31/12/2015

6. Hang tOn kho

3111212015 01/02/2015Gia 96c 01,1' ~h6n9 Gia 96c 01,1' ~hon9

VNO VNO VNO VNO

Nguylm v~t lieu 35.376.692.859 11.728.668.795Trong d6:DOng hO nuoc 19.978.137.339 7.577.736.498Van coc, van goc cac toe! 8.596.065.330 1.426.381.4596ng nture PVC 2.617.333.624 960.117.204

COng CI,J, dl,JngCI,J 2.700.000 29.325.000

35.379.392.859 11.757.993.795

7. Chi phi tra trU'c)oc

31/12/20 15 __ ___;0:...;1:...:...;/0:...;:2:;;.;/2::...;:0~1~5VNO VND

a) Ngcln hanChi phi bao hi~m nhan thoKhac

582.000.0006.000.000 118.225.589

588.000.000 __ --=-11:....;:8;,.;.:.2:;,;;2;,,;;;5.;.;:.5;,,;;;8~9

b) Oai hanPh~mm~m may tfnhTai san danh gia tang theo Bien ban xac djnhgia tr] doanh nghiep- Cong CI,J dl,Jng CI,J danh gia I~i- LQ'i the thU'O'ngmet

417.106.703878.128.518 1.683.079.685

375.974.566 720.617.951502.153.952 962.461.734

1.295.235.221 __ 1;...;..6.;;..;8:;..;;3;..;.;.0:;..;;7..;;.9~.6;..;;8~5

15

15

8. Tal san c6 djnh h{Pu hinh

Nha elia, May moe, Phuong ti~n van Thi~t b] dl,mg Tai san e6 djnhvi;lt ki~n true thi~t b] . tai, truyen dan cu quan Iy hfru hinh khac TOng-

VND VND VND VND VND VNDNguyen giaT~i ngay 01/02/2015 2.526.251.335 2.720.236.634- 6.143.077.351 5.168.143.775 50.000.000 16.607.709.095Mua trong nam 58.742.000 859.126.926 332.030.500 209.973.039 1.459.872.465

-T~i ngay 31/12/2015 2.526.251.335 2.778.978.634- 7.002.204.277 5.500.174.275 259.973.039 18.067.581.560

Hao rnon lOy k~T~i ngay 01/02/2015 1.446.052.542 1.409.519.738 3.557.363.186 2.183.642.686 12.574.818 8.609.152.970Kh~u hao trong ky 427.422.067 475.282.039 829.709.764 1.000.618.032 15.522.698 2.748.554.600-T~i ngay 31/12/2015 1.873.474.609 1.884.801.777 4.387.072.950 3.184.260.718 28.097.516 11.357.707.570

Gia tr] con I~iTf;li ngay 01/02/2015 1.080.198.793 1.310.716.896 2.585.714.165 2.984.501.089 37.425.182 7.998.556.125T~i ngay 31/12/2015 652.776.726 894.176.857 2.615.131.327 2.315.913.557 231.875.523 6.709.873.990

Gia tr! tai san da h~t kh~u hao nhunq van con gia tr] sli dl)ng 113:'1.447.124.945 VND.

16

17

6r~V~.H

11. Phal tra ngU'ai ban ng~n han

31/12/2015 01/02/2015se co kha s6 co kha

Gia tr] nan9 tra nQ' Gia tri nan9 tra nQ'VND VND VND VND

a) Phal tra ngcin han ben th(r ba 44.589.211.561 44.589.211.561 312.242.209 312.242.209- Cong ty TNHH ThU'C1T1gM~i N. T.P 6.!~81.150.000 6.981.150.000- Cong ty TNHH fJan \17 6.790.430.345 6.790.430.345- Cong ty TNHH Thi~t K~ XD va Tv Van Nhl)t Minh N.M 4.447.804.964 4.447.804.964- Cong ty TNHH Xay dl,l'11gScm Ph{J 3.!~73.746.382 3.973.746.382- Cong ty TNHH Xay D(J'ng ThU'(Jf1gM~i X - 48 3.a56. 679. 777 3.356.679.777- Cong ty TNHH Xay D(J'ng TM Du Ljch Hong fJang 2.710.434.045 2.710.434.045- Cong ty TNHH oso Tv TM Djch V(I XD Nam Khang 1.!~90.671.103 1.990.671.103- Cong ty Co Phan co Khi Cong Trinh Cap nisx: 1.405.956.595 1.405.956.595 57.423.643 57.423.643- Cong ty TNHH fJau Tv Xay D',mg ThU'C1T1gM~i PN 1.B01.336.449 1.801.336.449 4.256.584 4.256.584- Pha; tra nha cung cap khac 11."31.001.901 11.131.001.901 250.561.982 250.561.982

b) Phai tra ngcin han ben lien quan 25.:347.761.450 25.347.761.450- Tong cong ty cap nU'&c Sai Gon - TNHH MTV 25.~~47.761.450 25.347.761.450

69.936.973.011 69.936.973.011 312.242.209 312.242.209

18

12. Thu~ va cac khoan phai nQp Nha mJ'c:Yc

Thue gia tri gia tangThu~ thu nhap doanh nghi~pThu~ thu nhap ca nhanCac khoan phi, Ie phi va cackhoan phai n¢p khac

Ky hoat d¢ng tCY01/02/2015 01/02/2015 d~n 31/12/2015 3111212015

s6 phai thu se ~hai n2.E._ s6 phai nQ~ se dl3n¢p s6 ~hai thu s6 phal n¢pVND VND VND VND VND VN)

397.508.403 4.832.797.316 3.030.263.396 2.200.042.323847.217.535 1.620.079.509 1.371.048.600 1.096.248.44435.322.133 470.536.672 603.666.806 97.808.0011.799.~i21 39.541.575 37.742.054

1.281.847.592 6.962.955.072 5.042.720.856 97.808.001 3.296.290.767

Quy~t toan thu~ cua Cong ty 5e chiu 51! ki~m tra cua co quan thu~. Do viec ap dl,lng lu~t va cac qui dinh v~ thu~ d6i voi nhi~u 109i giao dlehkhac nhau c6 th~ dU'Q'cgiai thich theo nhi~u each khac nhau, 56 thu~ dU'Q'ctrinh bay tren Sao cao tai chinh c6 th~ bi thay d6i theo quy~t djnhcua co quan thu~.

19

C6ng ty co phAn CAp mFac Trung AnSO333 Ph~m Van £)Ong,Go yap, Tp. HOChi Minh

Sao cao tai chlnhKy k~ toan tl) 01/02/2015 t&i 31/12/2015

13. Phai tra nglFc,i lao dQng

31/12/2015 __ ____;0:;..;1~/0;.;:2::..:/2::.;:0;..,;.1~5VND VND

10.291.626.605 9.837.211.940235.755.486 354.732.498

10.527.382.091 10.191.944.438

Ky tLl' 01/02/2015 Ky tLl' 01/01/2015d~n 31/12/2015 d~n 31/01/2015

VND VND

41.363.919.152 3.616.666.6661.320.773.997 111.916.666

42.684.693.149 __ .;.,3';.;,.7_2.;.,8.;.,;;.5..;,,8.;.,3.;.,;;.3..;,,3;;;,.2

Phai tra ngU'Crilao dOngPhai tra can bOquan Iy

Trong d6, chi phi ti~n IU'O'ngdU'Q'chach toan vao gia thanh nhU'sau:

Quy IlJ'O'ngnglJ'Crilao dongQuy IlJ'O'ngcan bo quan Iy

\~\

Chi phi ti~n IU'O'ngky tLl'01/01/2015 d~n 31/01/2015 dang dlJ'Q'cghi nh~n theo sOtarn tlnhb~ng sObinh quan 01 thang quy IU'O'ngthuc hi~mnarn 2014. s6 Ii~u nay co th~ thay dOituythuoc vao SI,J' phe duy~t chlnh thirc tLl'TOngcong ty Cap nuoc Sal Gon - TNHH MTV.

14. Phai tra ng4n han khac

31/12/20 15 __ ____;0;;.,.;1~/0;;..;;:2::..:/2::.;:0;..,;.1-=-5VND VND

COtCrcphai traTi~n IlJ'O'ngcho can bo khong chuyen trachKinh phi cong deanTOng Cong ty Cap nuoc Sai Gon TNHHMTVSao hi~m xa h(>iSOithlJ'Crngv~ di dCriThu bao lanh dl,l'thauKhac

2.500.000.000321.500.00056.613.58064.790.7393.680.220

163.547.727

247.000.00016.702.60088.445.6982.575.311

5.086.219.769396.000.00012.664.751

3.11 0.132.266 .__ 5;.,;.• .;;.,84.;.;;9;,.;..6;..;;0~8.:..;.1;.;;;2;.;;_9

15. Quy khen thlF60ngphlic lQ'i

31112/2015 01/02/2015----...;;__....;;;;_...;_:_

VND VND

Quy khen thlJ'ang cong nhan vienQuy phuc lQ'iQuy thlJ'ang San quan Iy di~u hanh Cong ty

2.730.632.297695.021.572410.389.343

3.637.827.2971.745.778.172414.389.343

3.836.043.212 __ 5;..;.'';'"79;.,.;7..;..'9;.,.;9...;4.:..;.8...;1~2

20

16. Vim chu sOt hi"Pu

a) Bang dOi chleu bi~n dQng cua vOn chu sOthi"Pu

chenh I~eh Quy khacVon gop cua Th~ng dU' Quy o~u tU' danh gia thuoc von LQ'inhuan sauchu sa hCru von cO~h~n ~hat tri~n lal tal san chu sa hCru thui! chua PP T6ng

VND VND VND VND VND VND VND

T~i 01/01/2015 42.998.645.064 5.0f;2.204.195 165.000.000 48.225.849.259

LQ'inhuan trong ky 1.328.736.272 1.328.736.272Phan phoi lQ'inhuan (i) 448.120.882 - 570.615.390 (1.493.736.272) (475.000.000)Tang do danh gia I~i 4.460.034.473 4.460.034.473TS khi thuc hi~n CPHSOsung nguOnvon 7.001.354.936 261 091 481 (591.718.046) (4.460.034.473) 2.210.693.898o~u tll' chu sa hCru(ii)

T~i 31/01/2015 50.000.000.000 261.091.481 4.9'18.607.031 - 570.615.390 - 55.750.313.902

LQ'inhuan trong ky 5.441.418.259 5.441.418.259PMn phoi lQ'inhuan (iii) - (3.695.390.000) (3.695.390.000)

T~i 31/12/2015 50.000.000.000 261.091.481 4.9'18.607.031 - 570.615.390 1.746.028.259 57.496.342.161

21

Cong ty co phAn cap mpc7C Trung AnSO333 Pharn van DOng,Go vap, TP. HOChi Minh

Sao cao tai chfnhKy k~ toan tli 01/02/2015 t&i 31/12/2015

(i) COng ty thuc hi~m tarn phan phOi lQ'i nhuan cho ky tli ngay 01/01/2015 d~n ngay31/01/2015 t<;ilithai di6m 31/01/2015 nhusau:

TY I~ SOti~n% VND

30% 448.120.88232% 475.000.00038% 570.615.390

100% 1.493.736.272

Quy dau tu phat tri6nQuy khen thlfang, phuc lQ'iQuy khac thuec vOn chu sa hCPu

PhlfO'ng an phan phOi nay dang cho SI,J' phe duyet chinh thuc tli TOng cOng ty Cap nuocSai Gon - TNHH MTV.

(ii) Tal ngay 31/01/2015, COng ty k~t chuyim tang VOn g6p cua Chu sa hCPutli Quy dau tlfphat tri~n, Chenh I~ch danh gia l<;iIitai san va NguOnthu tli cOph~mh6a theo dung phuonqan cOphan h6a, chi ti~t nhu sau:

%SOti~n

Quy dau tu phat tri~nChenh I~ch danh gia lal tai sanNguOnthu tli cOphan h6a

8%64%28%

VND

591.718.0464.460.034.4731.949.602.417

~->:Icei~\'\\'(.:~~\\-;),~

_____ ..;.1..;.0;;..OD~yD7.001.354.936

Tu¥ nhien, t&i thai di6m hi~mt<;ili,Cong ty chlfa nhan dlfQ'Cphe duy~t quyilt toan qua trlnh cOphan h6a tu Sa tai chinh va USND Thanh phOHOChi Minh.

(iii) Theo Nghi quyilt cua HQidOngquan tri s6 09/NQ-TA-HDQT ngay 28/01/2016, COng typhsn phOilQ'inhu~n nam 2015 nhlf sau:

Ty I~ SOti~n% VND

Chi tra cOtuc theo ty I~ 5% vOndi~u I~ 68% 2.500.000.000(tU'O'ngung mOicOphieu nh~n 500 VND)Quy khen thlfang phuc lQ'i 32% 1.195.390.000

100% 3.695.390.000

b) Chi ti~t v6n dAu tU' chu S<7 hii'u

Ty 1$ 31/12/2015% VND

TOngCOngty Cap nU'&cSai Gori - TNHHMTV 65,00% 32.500.000.000Cong ty CP CO'di~n l<;iInh(REE) 29,00% 14.500.000.000Cac cOdOng khac 6,00% 3.000.000.000

100,00% 50.000.000.000

22

Cong ty co phin CAp nLPc7C Trung Anse 333 Pharn Van £)Ong,GOyap, TP. HOChi Minh

Bao cao tal chlnhKy k~ toan tI) 01/02/2015 tai 31/12/2015

c) Cac giao djch vA vOn vo-i cac chu sa hCruva phanphOi cO t(PC, chia lQ'i nhu,nKy tl) 01/02/2015d~n 31/12/2015

VNDV6n dau tu cua chu SOt hQtu- V6n g6p c1~unsm (*) 50.000.000.000- V6n g6p tang trong nam- V6n g6p giam trong nem- V6n g6p cu6i nsm 50.000.000.000COtoe, lQ'inhuan da chia 2.500.000.000(LQ'inhu~n ky k§ toen til' 0110212015 a§n 3111212015 dl,J'kien chi tra trong nam 2016)

(*) Ghi nhan theo phlJ'O'ngan cOphfm h6a.

d) COphi&u

31/12/2015VND

s6 1lJ'Q'ngcOphi~u dang ky phat hanhse 1lJ'Q'ngcOphi~u da ban ra cong chung- c6 phieu ph6 thongse 1lJ'Q'ngcOphi~u dang luu hanh- c6 phieu ph6 thong

M~nh gia cOphi~u dang IlJ'Uhanh: 10.000 VND/cOphi~u

5.000.0005.000.0005.000.0005.000.0005.000.000

~,C5. C-~.cIi:t,,~\\~~'f-,\{~.,\

"'"t-,f.>..:;J

...7 n"a ..h +h.. ha'...ha'..,.. "a' ,. .....,.. ,.An I'Ii"'h 'I"•• II ~'" 11111 .... w.., II II "1::1 •. vW"l:t VWI"'" ... :VI ,,"'"

-._.-._././nt~l,-~~

Ky tCr01/02/2015 Ky tCr01/01/2015d~n 31/12/2015 d~n 31/01/2015

VND VND

Gan mai va thay th~ dOng hOnlJ'ac 149.033.105.693Djch VI) nlJ'&cs~ch 71.226.787.119 9.150.779.628Doanh thu v~ bOithlJ'cYngdi d6'i 14.599.610.909 49.059.733Doanh thu khac 2.969.109.867 422.122.988

237.828.613.588 9.621.962.349

18. Gia vOn hang ban

Ky tCr01/02/2015 Ky tCr01/01/2015d~n 31/12/2015 d~n 31/01/2015

VND VND

G~n m&i va thay th~ dOng hOnlJ'ac 149.033.105.693Djch VI) nlJ'acSi;lch 61.178.741.191 7.085.949.562Gia v6n v~ bOithlJ'6'ngdi d6'i 12.391.601.818 33.849.881Gia v6n khac 2.241.325.571 209.882.432

224.844.774.273 7.329.681.875

23

C6ng ty ce phiri CAp nU'6tcTrung Anse 333 Pham Van £)Ong.G6 vap. TP. HOChi Minh

Bao cao tc1lichinhKy k~ toan tll 01/02/2015 t&i 31/12/2015

19. Doanh thu hoat dQng tai chinh

Ky tli' 01/02/2015d~n 31/12/2015

VND

Ky tli' 01/01/2015a~ri31/01/2015

VND

Uii ti~n gui ngan hang 1.501.168.804 32.091.702

1.501.168.804 3;;.;;2;;.;..0;;.;;9;...,;1..;.;.7:...;;0;.=-..2

20. Chi phi quan Iy doanh nghi~p

Ky tCr01/02/2015 Ky tli' 01/01/2015d~n 31/12/2015 d~n 31/01/2015

VND VND

Chi phi nhan vien quan Iy 5.785.731.589 467.835.794Chi phi dOdung van phong 203.309.931 47.480.000Chi phi khau hao tal san c6 djnh 577.936.889 29.700.817Chi phi ti~p khach 217.595.663 31.357.813Chi phi dao tt;lO 210.442.398Chi phi h¢i hQp 19.100.000 >,Chi phi di~n thoal 81.267.290 .{'~, ~Kinh phi Bang 213.289.557 9.529.583

0\>-I' \ :~..\,.,,\, \

Chi phi khac b~ng ti~n 170.865.511 63.375.000 >,,'. I 1>:" ii.../

" /'Q/,7.479.538.828 649.279.007 ;)j .

,/~T Iii » \'

21. Thu nh~p khac..<~r .

~

Ky tli' 01/02/2015 Ky tll 01/01/2015d~n 31/12/2015 d~n 31/01/2015

VND VND

NhU'qngban v~t tu 299.640.000Thu xUcxa nuoc 21.150.538 17.995.210Ban hOso m6'i thau 197.272.747 20.000.002Thu kiem djnh dOng hOnuoc 19.368.176 728.182Thu h¢ phi bao v~ mOitrU'6'ng 83.121.192Khac 1.363.636

621.916.289 38.723.394

24

COng ty co phAn CAp nlJ'c7C Trung Anse 333 Pharn Van B6ng, Go yap, TP. H6 Chr MinhBao cao tal chlnh

Ky k~ toan tl) 01/02/2015 t&i 31/12/2015

22. Chi phi khac

Ky tCl 01/02/2015d~n 31/12/2015

VND

Ky tCl 01/01/2015dim 31/01/2015

VND

NhU'O'ngban v$t tuChi phl xUc xa nuocChi ph! rna thauChi phi kil!m djnh d6ng h6 nuocKhac

268.391.10039.145.748151.200.000

1.590.00012.562.982

1.950.000

472.889.830 ...;1;.;,;.9:,;:5..:.O~.O;.:O~O

23. Thu~ thu nh,p doanh nghl~p hl~n hanh

LQ'I nhu,n k~ toan trU'o>c thu~Cac khoan di~u chinh- Chi phi khong oU'Q'C trir khi tinh thue 302.500.000 19.000.000Thu nhap chju thu~ 7.363.997.768 1.727.867.015

Ch I phi th u~ TNON h i~ n han h (th u~ suAt 22%) _ __;1.;,;.6;,:2;,:0;.:,;.0:.,;7;..,;9;.:.•.=.50:.,;9;___ ......;3:;.,;8;,:0;.:,;.1.;.,;3:;.,;0:.:,.7,:..4.:.;3:.,

7.061.497.768

Ky tCl 01/01/2015d~n 31/01/2015

VND

1.708.867.015

Ky tl) 01/02/2015d~n 31/12/2015

VND

Lqi nhuan sau thu~ TNDN "Cac khoan di~u chinh:- Quy khen thoong phuc 1Q'ioU'Q'C trich til' 1Q'inhu~n sau thue- LQ'inhu~n 03 cong trinh boi thuang di d&i (*)- LQ'intiuen sau thue chua phan phoiLQ'i nhuan phan bO cho cO phi~u phO thOngCO phi~u phO thOng lU'u hanh blnh quan trongnam

Lal cooban tren cO phl~ u

Ky tCl 01/01/2015d~n 31/01/2015

VND

5.441.418.2592.941.418.2591.195.390.000

24. Lai co ban tren c6 phi~u

1.725.477.39120.550.868

2.500.000.0005.000.000

500

(*) L9'i nhu~n thu dU'Q'cv~ viEilcbOi thU'cYngdi dai 03 cOng trinh hEilthOng cap nU'Crcqu~n Goyap. Tuy nhien 03 hEilthOng cap nU'&c tren la tai san clla TOng cang ty cap nU'&c Sai Gon -TNHH MTV. Do d6, khoan 100inhu$n tren dU'Q'cgil) I~i chU'a phan phOi.

25

COng ty co phln cap nuo6>cTrung AnSO333 Pham van £)Ong,Go yap, TP. Ho Chi Minh

Sao cao tal chinhKYk~ toan tll' 01/02/2015 tcYi31/12/2015

37.143.284.13551.802.613.616

232.324.313.1 0 1 _~7:..:..=.;97:..;:8:.:.;.9:.;:6;.;:O~.8;.;:8;:.,2

25. Chi phi san xuat kinh doanh theo ytlu t6

Ky tCr01/02/2015d~n 31/12/2015

VND

Nguyen Ii~u, v~t Ii~uNh~mcOngKhau hao tal san cOdjnhChi phi dl,PphongDich VI,! mua ngoaiKhac bang ti~n

94.795.629.24345.281.972.1023.300.814.005

Ky tll' 01/01/2015d~n 31/01/2015

VND

3.266.115.3513.946.516.926217.981.481

o146.740.476401.606.648

26. ThOng tin khac

Theo quy dinh tal di~u 13 cua Nghi cJjnh59/2011/N£)-CP va Giay phep dang ky chuy~n dOithanh cOng ty cO phan ngay 13/01/2015, COng ty TNHH MTV Cap nuoc Trung An phai I~pbao cao tal chfnh tal thai di~m chinh thuc chuyen dOi sang cong ty cO phan, Tuy nhlen,COng ty dang I~p bao cao tal chfnh phuc VI,! ban giao tl) doanh nghi~p cO phan hoa sangcOngty cOphan tll' thai di~m 31/01/2015 la chua phu hop.

27. Nh(l'ng 51! ki~n phat sinh sau ngay k~tthuc nam tai chinh

KhOngco Sl,l' ki~n trong y~u nao xay ra sau ngay k~t thuc nam tai chinh doi hoi phai dU'Q'cdi~u chinh hay cOngbOtren Sao cao tai chinh nay.

28. Bao cao be)ph,"

Linh VI,I'C cung cap nU'cYcs~ch chi~m tren 90% tY trong toan bOho~t dong cua COngty; toanb¢ ho~t d¢ng cua COng ty d~u dien ra tren khu VI,PC thanh phOHo Chi Minh. Do do, COng tykhOngI~p bao cao bo ph~n theo linh VI,I'C kinh doanh va khu VI,PC cJjaIY.

29. Nghil}p VI,J va 56 duovai cac ben lien quan

Trong nam COngty da co cac giao djch v&i cac ben lien quan nhU'sau:

10

/

~TCr01/02/2015 TlI' 01/01/2015MOiguan h~ Giao djch t&i 31/12/2015 tai 31/01/2015

VND VND

TOngcOng COng ty ~ Cung cap dich VI,! 71.226.787.119 9.150.779.628ty cap nU'&c nU'&cs~chSai Gon Thay, g~n dong ho 149.033.105.693TNHHMTV nU'cYc

L~p d~t trl,! c(l'u hoa 226.681.555Thu nh~p khac - 83.121.192Phi SVMTMua v~t tU'nganh 36.942.093.320nU'cYcMua tai san phl,lc 840.633.000VI,! quan Iy

26

C6ng ty ce phin CAp nLPc7C Trung Anse 333 Pharn van £)Ong, G6 Vap, TP. HO Chi MinhBao cao tai chinh

Ky k~ toan t(1 01/02/2015 tai 31/12/2015

se du vai cac ben lien quan tal ngay k~t thuc ky k~ toan narn nhu sau:

56 phai thu/(phai tra) talM6iguanh~ ~NQ~i~du~n~g~ __

TOng COng COng ty mety Cap nuocSai GonTNHHMTV

Phai thu gan maiva thay dOng hOnU'acPhai thu ti~n djchVI,! nuoc sachTra truoc ti~n djchVI,! nuoc sachPhai thu khacPhai tra ti~n muavat tuPhai tra khac

31/12/2015 01/02/2015VND VND

143.936.416.263

21.327.444.449

(56.791.514.620)

442.292.674(25.347.761.450)

277.189.977

(64.790.739) (88.445.698)

Thu nhap cua Ban Giarn d6c va Hoi dOng quan trj trong narn nhu sau:

Thu nhap Ban Glarn d6cThu nhap HQi dOng quan tr] va Ban ki~m soat

30. se Ii~uso sanh

T(101/02/2015t&i 31/12/2015

VND

T(101/01/2015tai 31/01/2015

VND

1.439.751.009302.500.000

132.708.488

1.742.251.009 ....;1..,;;.3.;;;;.2.;.;,.7.;;,.0,;;;.;8.;..,;.4.;;;.88;...

se li~u so sanh la 56 li~u tren Bao cao tai chinh cho ky k~ toan t(1 ngay 01/01/2015 d~n31/01/2015 da dU'Q'cCOng ty TNHH Hang Ki~m toan AASC kil!m toano

Ngoai ra, m(>t 56 chi tieu da dU'Q'cphan lo~i I~i cho phu hQ'p vai ThOng tU' 200/20141TT-BTCn~ay 22112/2014 cLla BO Tai chfnh hU'6'ng dan Ch~ d(>k~ toan doanh nghi~p d~ so sanh v&iso li~u ky nay nhU' sau:

27

Bao cao tai chinh cho ky k~ toan tiPngay 01/01/2015 d~n ngay 31/01/2015

Ma 56 Ten khoan ml,lc

BANG CAN e61 KJ: ToAN

135 5. Cac khoan phai thu khac158 5. Tal san ngan han khac411 1. V6n d~u tU'cua chu sa hliu

56 li~u phin loal I~i theoThong tU' 56 200/2014m_-_B....;_TC _

86 trU'oc phan IOi;li lVIa 56 Ten khoan ml,lcVND

BANG CAN e61 KJ: ToAN

372.776.546 136 6. Phai thu ngan han khac471.050.000 155 5. Tal san ngan han khac

50.000.000.000 411 1. V6n gop cua chu sa hliu411a - cd phitJu phd thong co

quyen bieu quytJt

86 sau phan IOi;li C_h_e_n_h.....:I~_c_hVND VND

843.826.546 471.050.000(471.050.000)

50.000.000.00050.000.000.000

28

Cong ty C6 phin CAp ",.rOtC Trung An Sao cao tal chfnhs6 333 PhSlmVan £)Ong,Go vap, TP. HOChf Minh Ky k~ toan tCr01/02/2015 t6'i 31/12/2015 :1~>~l31. Ph€!duy~t Bao cao tal chinh ... I

Sao cao tsi chfnh nay "a "U'Q'cSan Giam "Oc COng~ hanh1vao ngay 20 thang 03 narn 2016. "

Nguyen Thi TU'O'ngNgU'O'iI~p bi~u

Hc5Chi Minh, ngay 20 thang 03 nem 2016

29