B NG CÂN I K TOÁN - BALANCE SHEETstatic2.vietstock.vn/data/HOSE/2013/BCTC/VN/QUY 4/SPM... ·...

S.P.M CORPORATIONAddress: Lot 51, No.2 St, Tan Tao Industrial Zone, Tan Tao A Ward, Binh Tan Dist., HCMCBÁO CÁO TÀI CHÍNH - FINANCIAL STATEMENTSQuý IV n�m 2013 - Quarter IV - 2013

B�NG CÂN ��I K� TOÁN - BALANCE SHEETT�i ngày 31 tháng 12 n�m 2013 - As at 31 December 2013

��n v� tính: VN� - Unit: VND

TÀI S�NASSETS

Mã s�Code

Thuyt minhNote

S� cu�i k

Closing Balance

S� ��u n�mBeggining Balance

A - TÀI S�N NGN H�NCURRENT ASSETS

100 661,130,150,492 599,152,485,252

I. Ti�n và các kho�n t��ng ��ng ti�nCash and cash equivalents

110 V.1 6,125,237,523 10,955,373,953

1. Ti�n Cash

111 6,125,237,523 10,955,373,953

2. Các kho�n t��ng ��ng ti�nCash equivalents

112 - -

II. Các kho�n ��u t� tài chính ng�n h�nShort-term financial investment

120 V.2 93,265,648,574 126,415,785,674

1. �u t� ng�n h�nShort - term investments

121 93,265,648,574 126,415,785,674

2. D phòng gi�m giá ch�ng khoán u t� ng�n h�nProvision for devaluation of short term investment stocks

129 - -

III. Các kho�n ph�i thu Accounts receivable

130 520,515,396,739 418,185,352,951

1. Ph�i thu c�a khách hàngTrade accounts receivable

131 V.3 444,120,716,950 367,121,907,765

2. Tr� tr��c cho ng��i bánPrepayments to suppliers

132 V.4 8,762,913,787 8,439,718,881

3. Các kho�n ph�i thu khácOther receivables

135 V.5 68,026,315,908 43,018,276,211

4. D phòng các kho�n ph�i thu khó òiProvisions for bad debts

139 (394,549,906) (394,549,906)

IV. Hàng t�n khoInventories

140 V.6 38,156,062,144 41,855,003,099

1. Hàng t�n khoInventories

141 39,141,863,226 42,868,125,788

2. D phòng gi�m giá hàng t�n khoProvisions for devaluation of inventories

149 (985,801,082) (1,013,122,689)

V. Tài s�n ng�n h�n khácOther current assets

150 3,067,805,512 1,740,969,575

1. Chi phí tr� tr��c ng�n h�nShort - term prepaid expenses

151 V.7 546,687,341 679,969,399

2. Thu� GTGT ��c kh�u tr�VAT to be deducted

152 1,955,828,927 802,496,791

3. Thu� và các kho�n khác ph�i thu c�a Nhà n��cTaxes and other accounts receivable from the State

154 190,068,674 -

4. Tài s�n ng�n h�n khácOther current assets

158 V.8 375,220,570 258,503,385

Trang 1

S.P.M CORPORATIONAddress: Lot 51, No.2 St, Tan Tao Industrial Zone, Tan Tao A Ward, Binh Tan Dist., HCMCBÁO CÁO TÀI CHÍNH - FINANCIAL STATEMENTSQuý IV n�m 2013 - Quarter IV - 2013B�ng cân ��i k toán (ti�p theo) - Balance Sheet (Continued)

TÀI S�NASSETS

Mã s�Code

Thuyt minhNote

S� cu�i k

Closing Balance


B - TÀI S�N DÀI H�NLONG-TERM ASSETS

200 458,290,182,292 516,520,633,761

I. Các kho�n ph�i thu dài h�nLong-term accounts receivables

210 - -

II. Tài s�n c� ��nhFixed Assets

220 386,993,885,467 398,527,807,990

1. Tài s�n c� �nh h�u hìnhTangible fixed assets

221 VI.9 94,778,904,969 108,067,856,362

Nguyên giáCost

222 194,117,937,127 194,319,852,612

Giá tr� hao mòn l�y k�Accumulated depreciation

223 (99,339,032,158) (86,251,996,250)

2. Tài s�n c� �nh thuê tài chínhFinance lease fixed assets

224 - -

3. Tài s�n c� �nh vô hìnhIntangible fixed assets

227 VI.10 7,955,803,272 6,200,774,402

Nguyên giáCost

228 10,315,416,178 8,240,916,178

Giá tr� hao mòn l�y k�Accumulated depreciation

229 (2,359,612,906) (2,040,141,776)

4. Chi phí xây dng c� b�n d� dangConstruction in progreess

230 VI.11 284,259,177,226 284,259,177,226

III. B�t ��ng s�n ��u t�Investment property

240 - -

IV. Các kho�n ��u t� tài chính dài h�nLong-term investments

250 VI.12 71,296,296,825 117,854,506,260

1. �u t� vào công ty conInvestments in associates

251 - -

2. �u t� vào công ty liên k�t, liên doanhInvestments in business concerns and joint ventures

252 26,971,296,825 50,163,476,260

3. �u t� dài h�n khácOther long-term investments

258 44,325,000,000 67,691,030,000

4. D phòng gi�m giá ch�ng khoán u t� dài h�nProvisions for devaluation of long-term investments

259 - -

V. Tài s�n dài h�n khácOther long-term assets

260 - 138,319,511

1. Tài s�n thu� thu nh�p hoãn l�iDeferred income tax assets

262 - 138,319,511

T�NG C�NG TÀI S�N 270 1,119,420,332,784 1,115,673,119,013 TOTAL ASSETS

Trang 2


NGU�N V�NRESOURCES

Mã s�Code

Thuyt minhNote

S� cu�i k

Closing Balance


A - N� PH�I TR�LIABILITIES

300 444,698,731,316 460,482,920,157

I. N� ng�n h�nCurrent liabilities

310 221,739,672,725 460,482,920,157

1. Vay và n� ng�n h�nShort-term borrowings and debts

311 VI.13 157,254,283,109 149,911,196,269

2. Ph�i tr� cho ng��i bánTrade accounts payables

312 VI.14 26,790,756,778 39,199,395,288

3. Ng��i mua tr� ti�n tr��cAdvances from customers

313 518,730,208 976,942,400

4. Thu� và các kho�n ph�i n�p cho Nhà n��cTaxes and other payable to the State budget

314 VI.15 4,999,725,935 12,374,186,185

5. Ph�i tr� công nhân viênPayable to employees

315 2,145,496,996 1,914,247,796

6. Chi phí ph�i tr�Accrued expenses

316 VI.16 289,791,001 682,384,140

7. Các kho�n ph�i tr�, ph�i n�p khácOther payables

319 VI.17 29,740,888,698 255,424,568,079

II. N� dài h�nLong-term liabilities

330 222,959,058,591 -

1. Ph�i tr� dài h�n khácOther long-term liabilities

333 VI.18 222,902,833,250 -

2. Thu� thu nh�p hoãn l�i ph�i tr�Deferred income tax paybble

335 56,225,341 -

NGU�N V�NRESOURCES

Mã s�Code

Thuyt minhNote

S� cu�i k

Closing Balance


B - NGU�N V�N CH� S� H�UOWNERS' EQUITY

400 674,721,601,468 655,190,198,856

I. V�n ch! s" h#uOwners' equity

410 VI.19 674,721,601,468 655,190,198,856

1. V�n u t� c�a ch� s� h�uOwners' capital

411 140,000,000,000 140,000,000,000

2. Th�ng d� v�n c� phnShare surplus

412 210,885,368,500 210,885,368,500

3. C� phi�u ngân qu�Treasury shares

414 (10,036,370,000) (10,036,370,000)

4. L�i nhu�n ch�a phân ph�iUndistributed earnings

420 333,872,602,968 314,341,200,356

II. Ngu�n kinh phí và qu$ khácBudget sources and other funds

430 - -

T�NG C�NG NGU�N V�N 440 1,119,420,332,784 1,115,673,119,013 TOTAL LIABILITIES - -

Trang 3


CÁC CH% TIÊU NGOÀI B�NG CÂN ��I K� TOÁNOFF BALANCE SHEET ITEMS

CH% TIÊUITEMS

Thuyt minhNote

S� cu�i k

Closing Balance


1. Tài s�n thuê ngoàiLeasehold assets

2. V�t t�, hàng hóa nh�n gi� h�, nh�n gia côngMaterials and goods kept or processed for others

3. Hàng hóa nh�n bán h�, nh�n ký g!iGoods sold deposited by others

4. N� khó òi ã x! lýBad debts already treated

5. Ngo�i t" các lo�i:Foreign currencies

- USD 1,016.89 1,092.00

6. D toán chi phí ho�t �ngEstimates of operating costs

7. Ngu�n v�n kh�u hao c� b�n hi"n cóCurrent capital depreciation

TP. H� Chí Minh, ngày 18 tháng 01 n�m 2014Hochiminh City, 18 January 2014

____________________ ________________ ________________Nguy&n Qu�c Th�nh Bùi Công S�n Nguy&n Th K'L(p bi)u K toán tr�"ng T*ng Giám ��cPrepared by, Chief Accountant, General Director

Trang 4


BÁO CÁO K�T QU� HO�T ��NG KINH DOANH - INCOME STATEMENTQuý IV n�m 2013 - Quarter IV - 2013


CH� TIÊUMãs

Thuytminh

Quý IVQuarter IV

L�y k t� �u n�m n cui quý nàyAccum from beginning of year to the end

of periodITEMS Code Note N�m 2013

Year 2013N�m 2012Year 2012

N�m 2013Year 2013

N�m 2012Year 2012

1. Doanh thu bán hàng và cung c�p d�ch v�Sales

01 V1.1 144,726,068,858 122,704,489,858 521,298,163,096 460,710,244,537

2. Các kho�n gi�m tr�Deductions

03 V1.1 13,017,652,985 12,884,610,737 73,790,877,525 30,703,401,908

3. Doanh thu thu�n v� bán hàng và cung c�p d�ch v� Net sales

10 V1.1 131,708,415,873 109,819,879,121 447,507,285,571 430,006,842,629

4. Giá vn hàng bánCost of goods sold

11 VI.2VI.5

111,099,208,549 87,548,759,592 356,544,970,296 335,200,151,376

5. L�i nhu�n g�p v� bán hàng và cung c�p d�ch v� Gross profit

20 20,609,207,324 22,271,119,529 90,962,315,275 94,806,691,253

6. Doanh thu ho�t �ng tài chính

21 V1.3 2,816,064,490 6,005,654,207 14,997,162,872 42,156,787,462

7. Chi phí tài chínhFinancial expenses

22 V1.4 16,684,011,149 4,539,304,812 29,792,758,529 23,386,774,634

Trong �ó: chi phí lãi vay In which: interest expenses

23 4,324,487,128 4,471,820,888 16,503,902,693 22,343,499,999

8. Chi phí bán hàngSelling expenses

24 V1.5 12,798,832,852 16,264,603,410 43,575,173,157 34,254,740,248

9. Chi phí qu�n lý doanh nghi�p 25 V1.5 2,733,159,410 2,777,930,407 10,225,200,380 10,195,246,016 General & administration expenses

10. L�i nhu�n thu�n t� ho�t

�ng kinh doanhNet Operating profit

30 (8,790,731,597) 4,694,935,107 22,366,346,081 69,126,717,817

11. Thu nh�p khácOther income

31 18,092,258 129,986,111 110,633,338 243,997,095

12. Chi phí khácOther expenses

32 - 81,761,369 122,340,108 82,838,908

13. L�i nhu�n khácOther profit /(loss)

40 18,092,258 48,224,742 (11,706,770) 161,158,187

Trang 5

S.P.M CORPORATIONAddress: Lot 51, No.2 St, Tan Tao Industrial Zone, Tan Tao A Ward, Binh Tan Dist., HCMCBÁO CÁO TÀI CHÍNH - FINANCIAL STATEMENTSQuý IV n�m 2013 - Quarter IV - 2013Báo cáo kt qu� ho�t �ng kinh doanh (Ti�p theo) - Income statement (Continued)

CH� TIÊUMãs

Thuytminh

Quý IVQuarter IV

L�y k t� �u n�m n cui quý nàyAccum from beginning of year to the end

of periodITEMS Code Note N�m 2013

Year 2013N�m 2012Year 2012

N�m 2013Year 2013

N�m 2012Year 2012

14. T�ng l�i nhu�n k toán tr��c thu

Total accounting profit

50 (8,772,639,339) 4,743,159,849 22,354,639,311 69,287,876,004

15. Chi phí thu thu nh�p doanh nghi�p hi�n hànhCurrent income tax expense

51 V1.15 244,575,345 (875,816,817) 2,628,691,847 4,643,810,724

16. Chi phí thu thu nh�p doanh nghi�p hoãn l�iDeferred income tax expense

52 108,968,133 (94,489,326) 194,544,852 (94,489,326)

17. L�i nhu�n sau thu thu nh�p doanh nghi�p 60 (9,126,182,817) 5,713,465,992 19,531,402,612 64,738,554,606

Net Profit after tax

18. Lãi c� b�n trên c� phiuEarnings per share

70 (663) 415 1,418 4,701


_________________ _______________ _______________Nguy�n Quc Th�nh Bùi Công S�n Nguy�n Th K�L�p bi�u K toán tr�!ng T�ng Giám cPrepared by, Chief Accountant, General Director

Trang 6

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SPM CORPORATIONAddress: Lot 51, No2 St, Tan Tao Industrial Zone, Tan Tao A Ward, Binh Tan Dist, HCMCBÁO CÁO TÀI CHÍNH - FINANCIAL STATEMENTSQuý IV n�m 2013 - Quarter IV - 2013

BÁO CÁO L�U CHUY�N TI�N T� - STATEMENT OF CASH FLOWS(Theo ph��ng pháp gián ti�p - Indirect method)

Quý IV n�m 2013 - Quarter IV -2013


Lu� k� t �u n�m �n cu�i quý này

CH TIÊUMãs�

Thuy�tminh

Accum from beginning of year to the end of period

ITEMS Code Note Quý IV-2013Quarter IV-2013

Quý IV-2012Quarter IV-2012

I L�u chuy�n ti�n t ho�t �ng kinh doanhCash flows from operating activities

1 L�i nhu�n tr��c thu�Profit before tax

01 22,354,639,311 69,287,876,004

2 �i�u ch�nh cho các kho�n:Adjustments for:

- Kh�u hao và phân b�Depreciation and amortisation

02 V9, V10 13,921,943,803 15,588,843,369

- Các kho�n d phòngProvisions

03 (27,321,607) 23,000,398

- Lãi /(l) chênh l�ch t� giá hi �oái ch�a thc hi�nGain /loss from unrealised foreign exchange

04 (191,019,017) -

- Lãi /(l) t� ho�t ��ng ��u t�Gain /loss from investing activities

05 (1,286,129,828) (42,057,684,865)

- Chi phí lãi vayInterest expense

06 VI4 16,503,902,693 22,343,499,999

3 L�i nhu�n t ho�t �ng kinh doanhtr��c thay �i v�n l�u �ng 08 51,276,015,355 65,185,534,905 Operating profit before changes in working capital

- T�ng /(gi�m) các kho�n ph�i thuIncrease /(decrease) in receivables

09 (116,040,161,783) (167,367,485,935)

- T�ng /(gi�m) hàng t�n khoIncrease /(decrease) in inventories

10 3,726,262,562 2,372,544,440

- T�ng /(gi�m) các kho�n ph�i tr� Increase /(decrease) in payables

11 (17,218,354,542) 2,989,257,318

- T�ng /(gi�m) chi phí tr� tr��cIncrease /(decrease) in prepaid expenses

12 133,282,058 66,018,589

- Ti�n lãi vay �ã tr�Interests paid

13 (16,503,902,693) (22,183,653,503)

- Thu� thu nh�p doanh nghi�p �ã n�pBusiness income tax paid

14 (8,593,838,327) (1,500,000,000)

L�u chuy�n ti�n thu�n t ho�t �ng kinh doanh 20 (103,220,697,370) (120,437,784,186) Net cash inflows from operating activitives

II L�u chuy�n ti�n t ho�t �ng �u t�Cash flows from investing activitives

1 Ti�n chi �� mua s�m, xây dng tài s�n c ��nh và các tài s�n dài h�n khác 21 V9, V11 (3,608,645,184) (2,286,793,528) Purchases of fixed assets and other long-term assets

2 Ti�n thu t� thanh lý, nh��ng bán tài s�n c ��nhvà các tài s�n dài h�n khác 22 - - Proceeds from disposals of fixed assets /long-term assets

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SPM CORPORATIONAddress: Lot 51, No2 St, Tan Tao Industrial Zone, Tan Tao A Ward, Binh Tan Dist, HCMCBÁO CÁO TÀI CHÍNH - FINANCIAL STATEMENTSQuý IV n�m 2013 - Quarter IV - 2013Báo cáo l�u chuy�n ti�n t� (ti�p theo) - Statement of Cash flows (Continued)

Lu� k� t �u n�m �n cu�i quý này

CH TIÊUMãs�

Thuy�tminh

Accum from beginning of year to the end of period

ITEMS Code Note Quý IV-2013Quarter IV-2013

Quý IV-2012Quarter IV-2012

3 Ti�n chi cho vay, mua các công c� n� c�a ��n v� khác 23 (12,106,357,600) (22,411,414,000) Loans given and purchases of debt instruments of other intities

4 Ti�n thu h�i cho vay, bán l�i các công c� n� c�a��n v� khác 24 45,256,494,700 54,393,851,475 Recovery of loans given and disposals of debtinstruments of other entities

5 Ti�n chi ��u t�, góp vn vào ��n v� khác 25 V2, V12 23,192,179,435 (805,777,600) Investments into other entities

6 Ti�n thu h�i ��u t�, góp vn vào ��n v� khác 26 23,366,030,000 65,030,695,845 Withdrawals of investments in other entities

7 Ti�n thu lãi cho vay, c� t�c và l�i nhu�n ��c chia 27 14,947,772,749 27,205,286,197 Proceeds from interests, dividends and profits shared

L�u chuy�n ti�n thu�n t ho�t �ng �u t� 30 91,047,474,100 121,125,848,389 Net cash flows from investing activities

III L�u chuy�n ti�n t ho�t �ng tài chínhCash flows from financing activities

1 Ti�n vay ng�n h�n, dài h�n nh�n ��c 33 V13 379,938,389,112 392,287,570,716 Proceeds from short-term and long-term borrowings

2 Ti�n chi tr� n� gc vay 34 V13 (372,595,302,272) (390,787,337,803) Repayments of borrowings

3 C� t�c, l�i nhu�n �ã tr� cho ch� s� h!u 36 - -

Dividends and profits paid to the owners

L�u chuy�n ti�n thu�n t ho�t �ng tài chính 40 7,343,086,840 1,500,232,913 Net cash flows from financing activities

L�u chuy�n ti�n thu�n trong k� 50 (4,830,136,430) 2,188,297,116 Net cash flows during the period

Ti�n và t��ng ��ng ti�n �u k� 60 V1 10,955,373,953 8,767,076,837 Cash and cash equivalents at beginning of the period"nh h��ng c�a thay ��i t� giá hi �oái quy ��i ngo�i t� 61 - - Effects of fluctuations in foreign exchange rates

Ti�n và t��ng ��ng ti�n cu�i k� 70 V1 6,125,237,523 10,955,373,953 Cash and cash equivalents at ending of the period

TP H� Chí Minh, ngày 18 tháng 01 n�m 2014Hochiminh City, 18 January 2014

____________________ ________________ __________________Nguy�n Qu�c Th�nh Bùi Công S�n Nguy�n Th� K�L�p bi�u K� toán tr�!ng T�ng Giám �cPrepared by, Chief Accountant, General Director

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BÁO CÁO B� PH�N - SEGMENT REPORTING��n v� tính - Unit : VND

K� nàyCurrent period

K� tr��cPrevious period







Tài s�nAssetsTài sn ngn h�nCurrent assets

606,371,920,244 556,134,209,041 - - 54,758,230,248 43,018,276,211 661,130,150,492 599,152,485,252

Tài sn dài h�nNon-current assets

82,936,531,937 117,798,773,971 280,807,353,530 300,978,383,530 94,546,296,825 97,743,476,260 458,290,182,292 516,520,633,761

689,308,452,181 673,932,983,012 280,807,353,530 300,978,383,530 149,304,527,073 140,761,752,471 1,119,420,332,784 1,115,673,119,013

N� ph�i tr�LiabilitiesN� ngn h�nCurrent liabilities

221,739,672,725 237,580,086,907 - 222,902,833,250 - - 221,739,672,725 460,482,920,157

N� dài h�nNon-current liabilities

- - 222,902,833,250 - - - 222,902,833,250 -

221,739,672,725 237,580,086,907 222,902,833,250 222,902,833,250 - - 444,642,505,975 460,482,920,157 Khu hao và phân b�Depreciation amortization 13,921,943,803 15,588,843,369 - - - - 13,921,943,803 15,588,843,369

Các khon d� phòngAllowances and provisions - - - - - - - -

Mua sm tài snCapital expenditure 3,608,645,184 2,286,793,528 - - - - 3,608,645,184 2,286,793,528


____________________ ________________ ________________Nguy�n Qu�c Th�nh Bùi Công Sn Nguy�n Th K�L�p biu K toán tr��ng T�ng Giám ��cPrepared by, Chief Accountant, General Director

D��c ph�mPharmaceutical

B�t ��ng s�nReal estate

Không phân b�Unallocated

T�ngTotal

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S.P.M CORPORATION Address: Lot 51. 2 St, Tan Tao Industrial Zone, Tan Tao A Ward, Binh Tan Dist., HCMC BÁO CÁO TÀI CHÍNH - FINANCIAL STATEMENTS Quý IV n�m 2013 – Quarter IV - 2013

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B�N THUY�T MINH BÁO CÁO TÀI CHÍNH

NOTES TO THE FINANCIAL STATEMENTS Quý IV n�m 2013 – Quarter IV - 2013

I. ��C �I�M HO�T �NG CA CÔNG TY OPERATION FEATURES

1. Hình th�c s� hu v�n : Công ty c� ph�n. Investment form : A joint stock company.

2. L�nh v�c kinh doanh : S�n xu�t, th��ng m�i, dch v. Operating field : Manufacturing, commercial and services.

3. Ngành ngh� kinh doanh : Main operations :

- S�n xu�t và mua bán: m� ph�m, thc ph�m; Produce and trade cosmetics and foods products;

- S�n xu�t và mua bán d��c ph�m; Produce and trade pharmaceutical products;

- Dch v cho thuê m�t b�ng, v�n phòng; Dch v cho thuê kho; Kinh doanh nhà; Leasing surface and offices; Leasing warehouses; Trading houses;

- Buôn bán máy móc thi�t b y t�; Trade health equipment and machinery;

- Khai thác qu�ng s�t, qu�ng kim lo�i, �á, cát, s�i, ��t sét; Eploit iron ore, metal ore, stone, sand, gravel and clay;

- S�n su�t và buôn bán thc ph�m ch�c n�ng; Produce and trade functional foods;

- Buôn bán máy móc, thi�t b và ph tùng máy khác; Trade other equipment and machinery;

- Buôn bán s�t, thép; Trade iron and steel;

- Buôn bán v�t li�u, thi�t b l�p ��t trong xây dng; Trade materials and equipment construction.

II. N�M TÀI CHÍNH, ��N V� TI�N T� S� D�NG TRONG K� TOÁN

FISCAL YEAR AND STANDARD CURRENCY USED IN ACCOUNTING

1. N�m tài chính Fiscal year

N�m tài chính c�a Công ty b�t ��u t� ngày 01 tháng 01 và k�t thúc vào ngày 31 tháng 12 hàng n�m. The Corporation’s fiscal year is from 01 January to 31 December annually.

2. ��n v� ti�n t� s� d�ng trong k� toán Standard currency unit used in accounting

��n v ti�n t� s� dng trong k� toán là ��ng Vi�t Nam (VN�). The standard currency unit used is Vietnam Dong (VND)

S.P.M CORPORATION Address: Lot 51. 2 St, Tan Tao Industrial Zone, Tan Tao A Ward, Binh Tan Dist., HCMC BÁO CÁO TÀI CHÍNH - FINANCIAL STATEMENTS Quý IV n�m 2013 – Quarter IV - 2013 THUY�T MINH BÁO CÁO TÀI CHÍNH (Ti�p theo) – NOTES TO THE FINANCIAL STATEMENTS (Cont.)

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III. CHU�N M!C VÀ CH� � K� TOÁN ÁP D�NG ACCOUNTING STANDARDS AND SYSTEM

1. Ch� "# k� toán áp d�ng Accounting system

Công ty áp dng Ch� �� K� toán Doanh nghi�p Vi�t Nam. The Corporation has been applying the Vietnamese accounting system.

2. Tuyên b� v� vi�c tuân th$ chu%n m�c k� toán và ch� "# k� toán Statement on the compliance with the accounting system and standards

Ban Giám �!c ��m b�o �ã tuân th� ��y �� yêu c�u c�a các Chu�n mc k� toán và Ch� �� K� toán Doanh nghi�p Vi�t Nam hi�n hành trong vi�c l�p Báo cáo tài chính. The Directors ensure to follow all the requirements of the prevailing Vietnamese accounting system and standards in the preparation of these financial statements.

3. Hình th�c k� toán áp d�ng Accounting form

Công ty s� dng hình th�c k� toán ch�ng t� ghi s�. Voucher recording.

IV. CÁC CHÍNH SÁCH K� TOÁN ÁP D�NG ACCOUNTING POLICIES

1. C� s� l&p Báo cáo tài chính Accounting convention

Báo cáo tài chính này, ngo�i tr� báo cáo l�u chuy"n ti�n t�, ��c trình bày trên c� s# d�n tích theo nguyên t�c giá g!c. Báo cáo l�u chuy"n ti�n t� ��c l�p theo ph��ng pháp gián ti�p. The financial statement, except for the statement of cash flows, are prepared on the accrual basis using the historical cost concept. The statement of cash flows is prepared using the indirect method.

2. Ti�n và t'�ng "'�ng ti�n Cash and cash equivalents

Ti�n và các kho�n t��ng ��ng ti�n bao g�m ti�n m�t, ti�n g�i ngân hàng, ti�n �ang chuy"n và các kho�n ��u t� ng�n h�n có th$i h�n thu h�i ho�c �áo h�n không quá 3 tháng k" t� ngày mua, d% dàng chuy"n ��i thành m�t l��ng ti�n xác �nh c&ng nh� không có nhi�u r�i ro trong vi�c chuy"n ��i thành ti�n. Cash and cash equivalents include cash on hand, cash in bank, cash in transit and short-term investments of which the due dates can not 3 months from the dates of the investments and the convertibility into cash is easy, and which do not havea a lot of risks in the conversion into cash.

3. Hàng t(n kho Inventories

Hàng t�n kho ��c xác �nh trên c� s# giá g!c. Giá g!c hàng t�n kho bao g�m chi phí mua, chi phí ch� bi�n và các chi phí liên quan trc ti�p khác phát sinh �" có ��c hàng t�n kho # �a �i"m và tr�ng thái hi�n t�i. Inventories are recorded at their original costs. Costs include purchasing expenses, processing expenses and other directly related costs to bring the inventories to the current positions and conditions.

Giá g!c hàng t�n kho ��c tính theo ph��ng pháp bình quân gia quy�n và ��c h�ch toán theo ph��ng pháp kê khai th�$ng xuyên. Costs of inventories are determined in accordane with the weighted average method and recorded in line with the perpetual method.


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D phòng gi�m giá hàng t�n kho ��c ghi nh�n khi giá g!c l'n h�n giá tr thu�n có th" thc hi�n ��c. Giá tr thu�n có th" thc hi�n ��c là giá bán �'c tính c�a hàng t�n kho tr� chi phí �'c tính �" hoàn thành s�n ph�m và chi phí �'c tính c�n thi�t cho vi�c tiêu th chúng. Provision for devaluation of inventories is recognized when their costs are higher than their net realizable values. Net realizable values are the estimated selling prices of inventories less the estimated expenses on product completion and other necessary expenses on product consumption.

4. Các kho)n ph)i thu th'�ng m*i và ph)i thu khác Trade receivable and other receivable.

Các kho�n ph�i thu th��ng m�i và các kho�n ph�i thu khác ��c ghi nh�n theo hóa ��n, ch�ng t�. Trade receivable and other receivable are recognized at the values on supporting documents and invoices.

D phòng ph�i thu khó �òi ��c l�p cho t�ng kho�n n� ph�i thu khó �òi c�n c� vào tu�i n� quá h�n c�a các kho�n n� ho�c d ki�n m�c t�n th�t có th" x�y ra. Provisions arre made for each bad debt on the basic of the debt ages or the estimated loss.

5. Tài s)n c� "�nh hu hình Tangible fixed assets

Tài s�n c! �nh ��c th" hi�n theo nguyên giá tr� hao mòn l&y k�. Nguyên giá tài s�n c! �nh bao g�m toàn b� các chi phí mà Công ty ph�i b� ra �" có ��c tài s�n c! �nh tính ��n th$i �i"m ��a tài s�n �ó vào tr�ng thái s*n sàng s� dng. Các chi phí phát sinh sau ghi nh�n ban ��u ch+ ��c ghi t�ng nguyên giá tài s�n c! �nh n�u các chi phí này ch�c ch�n làm t�ng l�i ích kinh t� trong t��ng lai do s� dng tài s�n �ó. Các chi phí không th�a mãn �i�u ki�n trên ��c ghi nh�n là chi phí trong k-. Fixed assets are determined by their historical costs less accumulated depreciation. Historical costs of fixed assets include all the expenses of the Corporation to have these fixed assets as of the dates they are ready to be ptu into use. Other expenses incurred subsequent to the initial recognition are included in historical costs of fixed assets only if they certainly bring more economic benefits in the future thanks to the use of these assets. Those which do not meet the above conditions will be recorded into expenses during the period.

Khi tài s�n c! �nh ��c bán hay thanh lý, nguyên giá và kh�u hao l&y k� ��c xóa s� và b�t k- kho�n lãi l/ nào phát sinh do vi�c thanh lý ��u ��c tính vào thu nh�p hay chi phí trong k-. When a fixed asset is sold or disposed, its historical cost and accumulated depreciation are written off, then any gain /(loss) arisen are posted into the income or the expenses during the period.

Tài s�n c! �nh ��c kh�u hao theo ph��ng pháp ��$ng th4ng da trên th$i gian h5u dng �'c tính. S! n�m kh�u hao c�a các lo�i tài s�n c! �nh nh� sau: Fixed assets are depreciantion in accordance with the srtaight-line method over their estimated useful lives. The depreciation years applied are as follows:

Lo�i tài s�n c! �nh Fixed assets

S! n�m Years

Nhà c�a, v�t ki�n trúc Buildings and structures

8 – 25

Máy móc và thi�t b Machinery and equipment

5 – 10

Ph��ng ti�n v�n t�i, truy�n d7n Vehicles

10

Thi�t b, dng c qu�n lý Offices equipment

5 – 10


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6. Tài s)n c� "�nh vô hình Intangible fixed assets

Quy�n s� d�ng "+t Land use rights

Quy�n s� dng ��t là ti�n thuê ��t Công ty tr� tr�'c cho nhi�u n�m và ��c c�p Gi�y ch�ng nh�n quy�n s� dng ��t. Quy�n s� dng ��t này ��c kh�u hao theo th$i h�n thuê ��t (46 n�m). Land use right represents the leasehold lan which the Corporation prepaid for the lease period and received the land use right certificate. The land use right is amortized. using the straight-line method over the lease period (46 years).

B)n quy�n sáng ch� Licence

Chi phí mua l�i b�n quy�n sáng ch� ��c v!n hóa thành tài s�n c! �nh vô hình và ��c kh�u hao theo ph��ng pháp ��$ng th4ng trong vòng 10 n�m. Cost of acquisition of medicine licence is capitalised as intangible assets and is amortised on a straight-line basis over licence period of 10 years.

Ph/n m�m vi tính Software

Giá mua c�a ph�n m�m vi tính m'i mà ph�n m�m này không ph�i là m�t b� ph�n g�n k�t v'i ph�n c�ng có liên quan thì ��c v!n hóa và h�ch toán nh� tài s�n c! �nh vô hình. Ph�n m�m vi tính ��c kh�u hao theo ph��ng pháp ��$ng th4ng trong vòng 4 n�m. Cost of acquisition of new software, which is not an integral part of the related hardware, is capitalised and treated as an intangible asset. Software is amortised on a straight-line basis over 4 years.

7. Xây d�ng c� b)n d� dang Construction in progress

Xây dng c� b�n d# dang ph�n ánh các kho�n chi cho xây dng và máy móc ch�a ��c hoàn thành ho�c ch�a l�p ��t xong. Không tính kh�u hao cho xây dng c� b�n d# dang trong quá trình xây dng và l�p ��t. Construction in progress represents the cost of construction and machinery which have not been fully completed or installed. No depreciation is provided for construction in progress during the period of construction and installation.

8. Chi phí "i vay Borrowing costs

Chi phí �i vay ��c ghi nh�n vào chi phí trong k-. Tr�$ng h�p chi phí �i vay liên quan trc ti�p ��n vi�c ��u t� xây dng ho�c s�n xu�t tài s�n d# dang c�n có m�t th$i gian �� dài (trên 12 tháng) �" có th" ��a vào s� dng theo mc �ích �nh tr�'c ho�c bán thì chi phí �i vay này ��c v!n hóa. Borrowing costs are included into expenses during the period. In case the borrowing costs are directly to the construction or the production of an assets in progress, which has taken a subtantial period of time (over 12 months) to get ready for intended use or sales of the asset, these costs will be capitalized.

�!i v'i các kho�n v!n vay chung trong �ó có s� dng cho mc �ích ��u t� xây dng ho�c s�n xu�t tài s�n d# dang thì chi phí �i vay v!n hóa ��c xác �nh theo t= l� v!n hóa �!i v'i chi phí l&y k� bình quân gia quy�n phát sinh cho vi�c ��u t� xây dng c� b�n ho�c s�n xu�t tài s�n �ó. T= l� v!n hóa ��c tính theo t= l� lãi su�t bình quân gia quy�n c�a các kho�n vay ch�a tr� trong k-, ngo�i tr� các kho�n vay riêng bi�t phc v cho mc �ích hình thành m�t tài s�n c th". In the event of general borrowings which are partly used for acquiring, constructing or producing an asset in progress, the cost eligible for capitalization will be determined according to the capitalization rates applied to average accumulated expenditure on that asset. The capitalization rates are comptuted at the average interest rates on the borrowings not yet paid during the period, axcept for particular borrowings serving the purpose of obtaining a specific asset.


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9. �/u t' tài chính Financial investments

Các kho�n ��u t� vào ch�ng khoán, công ty con, công ty liên k�t và c� s# kinh doanh ��ng ki"m soát ��c ghi nh�n theo giá g!c. Ti�n lãi, c� t�c, l�i nhu�n c�a các k- tr�'c khi kho�n ��u t� ��c mua ��c h�ch toán gi�m giá tr c�a chính kho�n ��u t� �ó. Ti�n lãi, c� t�c và l�i nhu�n c�a các k- sau khi kho�n ��u t� ��c mua ��c ghi nh�n doanh thu. Investments into securities, subsidiaries, associates and jointly controlled entities are recorded at their original costs. Interest, dividends, profit during the period prior to the purchase of investment have been recorded as a decrease in the value of that investment. Interest, dividends, profit during the period after to the purchase of investment have been recorded in the company’s sales.

D phòng cho các kho�n ��u t� vào t� ch�c kinh t� khác ��c trích l�p khi các t� ch�c kinh t� này b l/ (tr� tr�$ng h�p l/ theo k� ho�ch �ã ��c xác �nh trong ph��ng án kinh doanh tr�'c khi ��u t�) v'i m�c trích l�p b�ng chênh l�ch gi5a v!n góp thc t� c�a các bên t�i t� ch�c kinh t� và v!n ch� s# h5u thc có nhân (x) v'i t= l� góp v!n c�a Công ty so v'i t�ng s! v!n góp thc t� c�a các bên t�i t� ch�c kinh t�. Provision for the loss of financial investments in other economic organizations is extracted when these organizations suffer from losses (except for the case of losses as in the plan made before the investment) with the extractions equal to the difference between the actual capital contributions of parties in these economic organizations and the actual owner’s equity multiplying (x) by the company’s rates of capital contributions in comparison with the total actual capital contribution of parties in these economic organizations.

Khi thanh lý m�t kho�n ��u t�, ph�n chênh l�ch gi5a giá tr thanh lý thu�n và giá tr ghi s� ��c h�ch toán vào thu nh�p ho�c chi phí. When an investment is liquidated, the differences between net liquidation values and book values are recorded into income or expenses.

10. Chi phí ph)i tr) Accrued expenses

Chi phí ph�i tr� ��c ghi nh�n da trên các �'c tính h�p lý v� s! ti�n ph�i tr� cho các hàng hóa, dch v �ã s� dng. Accrued expenses are recorded, based on reasonable estimates on the amounts payable for goods and services already used.

11. Ngu(n v�n kinh doanh Capital

V�n "/u t' ch$ s� hu Owner’s equity

V!n ��u t� c�a ch� s# h5u ��c ghi nh�n theo s! thc t� �ã ��u t� c�a các c� �ông. Owner’s equity is the capital recorded according to the actual amounts invested by shareholders.

Th:ng d' v�n c; ph/n Share premiums

Th�ng d� v!n c� ph�n ��c ghi nh�n theo s! chênh l�ch gi5a giá phát hành và m�nh giá c� phi�u khi phát hành l�n ��u, phát hành b� sung ho�c chênh l�ch gi5a giá tái phát hành và giá tr s� sách c�a c� phi�u qu�. Chi phí trc ti�p liên quan ��n vi�c phát hành b� sung c� phi�u và tái phát hành c� phi�u qu� ��c ghi gi�m th�ng d� v!n c� ph�n. Share premiums are recorded at the difference between the issuance price and face value upon the IPO, additional issue or the difference between the re-issuance price and book values of treasury stocks. Expenses directly related to the additional issue of stocks and the re-issuance of treasury stocks are recorded as a decrease in “Share premiums”.


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C; phi�u qu< Treasury stocks

Khi mua l�i c� phi�u do Công ty phát hành, kho�n ti�n tr� bao g�m c� các chi phí liên quan ��n giao dch ��c ghi nh�n là c� phi�u qu� và ��c ph�n ánh là m�t kho�n gi�m tr� trong v!n ch� s# h5u. Khi tái phát hành, chênh l�ch gi5a giá tái phát hành và giá s� sách c�a c� phi�u qu� ��c ghi vào ch+ tiêu Th�ng d� v!n c� ph�n. When a share capital in the owner’s equity is re-purchased, the amount payable including the expenses related to the transaction is recorded as treasury stocks and is recorded as a decrease in owner’s equity. When this share capital is re-issued, the difference between the re-issuance price and book values of treasury stocks is recorded in “Share premiums”.

12. C; t�c Dividends

C� t�c ��c ghi nh�n là n� ph�i tr� trong k- c� t�c ��c công b!. Dividends are recorded as an amount payable in the period during which the dividends are disclosed.

13. Thu� thu nh&p doanh nghi�p Corporate income tax

Chi phí thu� thu nh�p doanh nghi�p bao g�m thu� thu nh�p hi�n hành và thu� thu nh�p hoãn l�i. Corporate income tax includes current income tax and deferred income tax.

Thu� thu nh&p hi�n hành Current income tax

Thu� thu nh�p hi�n hành là kho�n thu� ��c tính da trên thu nh�p tính thu�. Thu nh�p tính thu� chênh l�ch so v'i l�i nhu�n k� toán là do �i�u ch+nh các kho�n chênh l�ch t�m th$i gi5a thu� và k� toán, các chi phí không ��c tr� c&ng nh� �i�u ch+nh các kho�n thu nh�p không ph�i chu thu� và các kho�n l/ ��c chuy"n. Current income tax is the tax amount computed based on the taxable income. Taxable income is different from accounting profit due to the adjustments of temporary differences between tax and accounting figures, non-deductible expenses as well as those of non-taxable income and losses brought forward.

Thu� thu nh&p hoãn l*i Deferred income tax

Thu� thu nh�p hoãn l�i là kho�n thu� thu nh�p doanh nghi�p s> ph�i n�p ho�c s> ��c hoàn l�i do chênh l�ch t�m th$i gi5a giá tr ghi s� c�a tài s�n và n� ph�i tr� cho mc �ích Báo cáo tài chính và các giá tr dùng cho mc �ích thu�. Thu� thu nh�p hoãn l�i ph�i tr� ��c ghi nh�n cho t�t c� các kho�n chênh l�ch t�m th$i chu thu�. Tài s�n thu� thu nh�p hoãn l�i ch+ ��c ghi nh�n khi ch�c ch�n trong t��ng lai s> có l�i nhu�n tính thu� �" s� dng nh5ng chênh l�ch t�m th$i ��c kh�u tr� này. Deferred income tax is the amount of corporate income tax payable or refundable due to temporary differences between book values of assets and liabilities serving the preparation of the financial statements and the values for tax purposes. Deferred income tax liabilities are recognized for all the temporary taxable differences. Deferred income tax assets are recorded only when there is an assurance on the availability of taxable income in the future against which the temporarily deductible differences can be used.

Giá tr ghi s� c�a tài s�n thu� thu nh�p doanh nghi�p hoãn l�i ��c xem xét l�i vào ngày k�t thúc n�m tài chính và s> ��c ghi gi�m ��n m�c ��m b�o ch�c ch�n có �� l�i nhu�n tính thu� cho phép l�i ích c�a m�t ph�n ho�c toàn b� tài s�n thu� thu nh�p hoãn l�i ��c s� dng. Các tài s�n thu� thu nh�p doanh nghi�p hoãn l�i ch�a ��c ghi nh�n tr�'c �ây ��c xem xét l�i vào ngày k�t thúc n�m tài chính và ��c ghi nh�n khi ch�c ch�n có �� l�i nhu�n tính thu� �" có th" s� dng các tài s�n thu� thu nh�p hoãn l�i ch�a ghi nh�n này.


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Book values of deferred corporate income tax assets are considered at the balance sheet dates and will be reduced to the rates that ensure enough taxable income against which the benefits from a part of or all of the deferred income tax can be used. Deferred corporate income tax assets, which have not been recorded before, are considered at the balance sheet date and are recorded when there is certainly enough taxable income to use these deferred corporate income tax assets.

Tài s�n thu� thu nh�p hoãn l�i và thu� thu nh�p hoãn l�i ph�i tr� ��c xác �nh theo thu� su�t d tính s> áp dng cho n�m tài s�n ��c thu h�i hay n� ph�i tr� ��c thanh toán da trên các m�c thu� su�t có hi�u lc t�i ngày k�t thúc n�m tài chính. Thu� thu nh�p hoãn l�i ��c ghi nh�n trong Báo cáo k�t qu� ho�t ��ng kinh doanh tr� khi liên quan ��n các kho�n mc ��c ghi th4ng vào v!n ch� s# h5u khi �ó thu� thu nh�p doanh nghi�p s> ��c ghi th4ng vào v!n ch� s# h5u. Deferred income tax assets and deferred income tax liabilities are determined at the estimated rates to be applied in the year when the assets are recovered or the liabilities are settled based on the effective tax rates as of the balance sheet date. Deferred income tax is recognized in the income statement. In the case that deferred income tax is related to the items of the owner’s equity, corporate income tax will be included in the owner’s equity of the company.

14. Nguyên t=c chuy>n ";i ngo*i t� Foreign currency translation

Các nghi�p v phát sinh b�ng ngo�i t� ��c chuy"n ��i theo t= giá t�i ngày phát sinh nghi�p v. S! d� các kho�n mc ti�n t� có g!c ngo�i t� cu!i k- ��c qui ��i theo t= giá mua vào c�a Ngân hàng th��ng m�i n�i Công ty m# tài kho�n t�i ngày cu!i k-. The transactions in foreign currencies during the year are converted at the actual exchange rates ruling as of the transaction dates. The balances of monetary items in foreign currencies are converted atat the exchange rates at the commercial banks where the company has opened an account at the end of the period.

Chênh l�ch t= giá phát sinh trong k- và chênh l�ch t= giá do �ánh giá l�i các kho�n mc ti�n t� có g!c ngo�i t� cu!i k- ��c ghi nh�n vào thu nh�p ho�c chi phí trong k-. The differences on foreign exchange and those due to the revaluation of the ending balances of the monetary items are included in income or expenses during the period.

15. Nguyên t=c ghi nh&n doanh thu và thu nh&p Recognition of sales and income

Doanh thu bán hàng hoá, thành ph%m Sales of merchandises and finished goods

Doanh thu bán hàng hóa, thành ph�m ��c ghi nh�n khi ph�n l'n r�i ro và l�i ích g�n li�n v'i vi�c s# h5u c&ng nh� quy�n qu�n lý hàng hóa, thành ph�m �ó ��c chuy"n giao cho ng�$i mua, và không còn t�n t�i y�u t! không ch�c ch�n �áng k" liên quan ��n vi�c thanh toán ti�n, chi phí kèm theo ho�c kh� n�ng hàng bán b tr� l�i. Sales of merchandises and finished goods are recognized when most of risks and benefits associated with the ownership and the management rights of those merchandises and finished goods are transferred to customers and there are no uncertain factors related to payments, additional costs, or sales returns.

Doanh thu cung c+p d�ch v� Sales of service provision

Doanh thu cung c�p dch v ��c ghi nh�n khi không còn nh5ng y�u t! không ch�c ch�n �áng k" liên quan ��n vi�c thanh toán ti�n ho�c chi phí kèm theo. Tr�$ng h�p dch v ��c thc hi�n trong nhi�u k- k� toán thì doanh thu ��c ghi nh�n c�n c� vào t= l� dch v hoàn thành t�i ngày k�t thúc k- k� toán. Sales of service provision are recognized when there are no uncertain factors related to payments or additional costs. In case that the services are to be provided in many accounting periods, the determination of sales in each period is done on the basis of the service completion rate as of the balance sheet date.


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Ti�n lãi Interests

Ti�n lãi ��c ghi nh�n trên c� s# th$i gian và lãi su�t thc t� t�ng k-. Interests are recorded based on the term and the interest rates applied in each particular period.

C; t�c và l?i nhu&n "'?c chia Dividends and profit shared

C� t�c và l�i nhu�n ��c chia ��c ghi nh�n khi Công ty ��c quy�n nh�n c� t�c ho�c l�i nhu�n t� vi�c góp v!n. Riêng c� t�c nh�n b�ng c� phi�u không ghi nh�n vào thu nh�p mà ch+ theo dõi s! l��ng t�ng thêm. Dividends and profit shared are recognized when the company has the rights to receive dividends or profit from its capital contribution. In particular, the dividends received in form of shares are not recorded into income but are only followed up the additional quantity.

16. Bên liên quan Related parties

Các bên ��c coi là liên quan n�u m�t bên có kh� n�ng ki"m soát ho�c có �nh h�#ng �áng k" �!i v'i bên kia trong vi�c ra quy�t �nh các chính sách tài chính và ho�t ��ng. Các bên c&ng ��c xem là bên liên quan n�u cùng chu s ki"m soát chung hay chu �nh h�#ng �áng k" chung. A party is considered a related party of the company in case that party is able to control the company or to cause material effects on the financial decisions as well as the operations of the company. A party is also considered a related party of the company in case that party is under the sane control or is subject to the same material effects.

Trong vi�c xem xét m!i quan h� c�a các bên liên quan, b�n ch�t c�a m!i quan h� ��c chú tr?ng nhi�u h�n hình th�c pháp lý. Considering the relationship of related parties, the nature of relationship is focused more than its legal form.

Giao dch v'i các bên có liên quan trong k- ��c trình bày # thuy�t minh s! VII.1. Transactions with the related parties during the year are presented in Note VII.1

V. THÔNG TIN B@ SUNG CHO CÁC KHO�N M�C TRÌNH BÀY TRONG B�NG CÂN �EI K� TOÁN ADDITIONAL INFORMATION ON THE ITEMS OF BALANCE SHEET

1. Ti�n và các kho)n t'�ng "'�ng ti�n Cash and cash equivalents

S� cu�i kF Closing balance S� "/u n�m

Beginning Balance Ti�n m�t Cash on hand

65.297.370

2.747.683.847

Ti�n g�i ngân hàng Cash in banks

6.059.940.153

8.207.690.106

Các kho�n t��ng ��ng ti�n Cash equivalents

-

-

6.125.237.523 10.955.373.953C#ng Total


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2. Các kho)n "/u t' tài chính ng=n h*n Short-term financial investment S� cu�i kF

Closing balance S� "/u n�m

Beginning Balance- ��u t� ng�n h�n khác

Other short-term investments 93.265.648.574 126.415.785.674

+ Cho các bên khác vay Loans granted to other parties

56.265.648.574 76.415.785.674

+ ��u t� ng�n h�n khác Other short-term investments

37.000.000.000 50.000.000.000

3. Ph)i thu khách hàng Trade accounts receivable S� cu�i kF


Beginning Balance Công ty TNHH D��c Ph�m �ô Thành Do Thanh Pharmaceutical Co,. Ltd

420.587.657.188 348.654.951.751

Công ty C� Ph�n K� Thu�t H5u Ngh Huu Nghi Technical Joint Stock Company

13.533.047.486 13.533.047.486

Công ty C� ph�n VN Pharma VN Pharma Joint Stock Company

3.048.925.749 1.598.559.736

Các khách hàng khác Other customers

6.951.086.527 3.335.348.792

444.120.716.950 367.121.907.765C#ng Total

4. Tr) tr'Jc cho ng'Wi bán Prepayments to suppliers Kho�n tr� tr�'c cho ng�$i bán �" mua nguyên v�t li�u. This is the amount prepaid to suppliers to purchase material and supplies.

5. Ph)i thu khác Other receivable


Beginning BalanceCông ty C� ph�n T�p �oàn ASV ASV Holdings Gruop

31.370.000.000 23.050.000.000

Ph�i thu các bên liên quan Amounts from related parties

21.452.920.877 16.053.701.497

Công ty b�o hi"m B�o Vi�t Sài Gòn – ti�n thu b�o hi"m cháy n� Bao Viet Sai Gon Insurance - free insurance to be colleected

- 2.486.013.266

Cty CP �TPT SX-TM XNK VOnh Phúc Hoàng Gia (*)Vinh Phuc Hoang Gia Corp

14.205.000.000

-

Ph�i thu khác Other receivable

998.395.031 1.428.561.448

68.026.315.908 43.018.276.211C#ng Total

(*) Kho�n ph�i thu chuy"n nh��ng ��u t� góp v!n Công ty C� ph�n K� thu�t H5u Ngh. Accounts receivable from transfer of capital into Huu Nghi Technical Joint Stock Company


Trang 18

6. Hàng t(n kho Inventories


Beginning BalanceHàng mua �ang �i ��$ng Goods in transit

6.012.037.653 5.510.697.585

Nguyên li�u, v�t li�u Materials and supplies

25.542.524.810 29.341.393.860

Công c, dng c Tools

183.114.864 120.704.541

S�n ph�m d# dang Work in process

6.661.062.059 3.188.773.253

Thành ph�m, hàng hóa Finished goods, merchandises

743.123.840 4.706.556.549

39.141.863.226 42.868.125.788C#ng Total

D� phòng gi)m giá hàng t(n kho Provisions for devaluation of inventories


Beginning BalanceNguyên li�u, v�t li�u Materials and supplies

(985.801.082) (1.013.122.689)

Thành ph�m Finished goods

- -

(985.801.082) (1.013.122.689)C#ng Total

7. Chi phí tr) tr'Jc ng=n h*n Short - term prepaid expenses

S� "/u n�mBeginningBalance

T�ng trong kF

Increases

K/chuy>n vào chi phí SXKD

trong kF Allocation

K�t chuy>n gi)m khác

Otherdecreases

S� cu�i kF Closingbalance

CP qu�ng cáo, ti�p th Advertising and marketing expenses

69.156.414 4.542.777.279 4.445.480.570 - 166.453.123

Công c, dng c Tools

279.855.864 610.260.049 694.434.876 - 195.681.037

S�a ch5a tài s�n c! �nh Repair of fixed assets expenses

95.550.081 50.820.000 146.370.081 - -

Chi phí khác Other short - term prepaid expenses

235.407.040 1.974.534.030 2.025.387.889 - 184.553.181

679.969.399 7.178.391.358 7.311.673.416 - 546.687.341C#ng Total


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8. Tài s)n ng=n h*n khác Other current assets

S� cu�i kF


Beginning Balance

T�m �ng Advances

375.220.570 258.503.385

Th� ch�p, ký c��c, ký qu� ng�n h�n Short-term deposits and mortgages

- -

375.220.570 258.503.385C#ng Total

9. T�ng, gi)m tài s)n c� "�nh hu hình Increases /(decreases) of tangible fixed assets

Nhà c�a, v&t ki�n trúc

Building and structures

Máy móc và thi�t b�

Machinery and equipment

Ph'�ng ti�n v&n t)i,

truy�n d]n Vehicles

Thi�t b�, d�ng c� qu)n lý

Officeequipment

C#ng Total

Nguyên giá Cost

S! ��u n�m Beginning Balance

70.550.740.312 121.759.379.469 970.040.491 1.039.692.340 194.319.852.612

Mua s�m m'i New purchases

522.572.194 1.011.572.990 - - 1.534.145.184

Gi�m khác Other decrease

949.642.941 786.417.728 - - 1.736.060.669

70.123.669.565 121.984.534.731 970.040.491 1.039.692.340 194.117.937.127S! cu!i k- Closing balance Giá tr� hao mòn Depreciation


16.049.088.440 68.739.925.865 423.289.605 1.039.692.340 86.251.996.250

Kh�u hao trong k-Depreciation

2.813.754.061 10.519.946.889 74.442.080 - 13.408.143.030


53.577.711 267.529.411 - - 321.107.122

18.809.264.790 78.992.343.343 497.731.685 1.039.692.340 99.339.032.158S! cu!i k- Closing balance Giá tr� còn l*i Net book values

54.501.651.872 53.019.453.604 546.750.886 - 108.067.856.362S! ��u n�m Beginning Balance

51.314.404.775 42.992.191.388 472.308.806 - 94.778.904.969S! cu!i k- Closing balance


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T�i ngày 31 tháng 12 n�m 2013, m�t s! tài s�n c! �nh h5u hình có giá tr ghi s� là 49.457.847.024 VN� ��c dùng �" th� ch�p t�i ngân hàng �" b�o ��m cho các kho�n vay ng�n h�n c�a Công ty. At 31 December 2013, tangible fixed assets with carrying value of VND49.457.847.024 were pledged with banks as security for short-term borrowing granted to the Company.

Trong tài s�n c! �nh h5u hình có m�t s! tài s�n có nguyên giá 17.983.193.014 VN� �ã ��c kh�u hao h�t ��n ngày 31 tháng 12 n�m 2013 nh�ng v7n �ang ��c s� dng. Included in the cost of tangible fixed assets were assests costing VND17.983.193.041 which were fully depreciated as of 31 December 2013 but which are still in active use.

10. T�ng, gi)m tài s)n c� "�nh vô hình Increases /(decreases) of intangible fixed assets

Quy�n

s� d�ng "+t Land use right

Ph/n m�m vi tính

Software

B)n quy�n sáng ch� Licence

C#ng Total

Nguyên giá Costs


7.281.897.278 73.578.900 885.440.000 8.240.916.178

Mua s�m m'i New Purchases

- - 2.100.000.000 2.100.000.000


- 25.500.000 - 25.500.000

7.281.897.278 48.078.900 2.985.440.000 10.315.416.178S! cu!i k- Closing balance

Giá tr� hao mòn Depreciation


1.745.115.873 66.287.226 228.738.677 2.040.141.776

Kh�u hao trong k- Depreciation

158.302.116 4.249.998 179.377.340 341.929.454


- 22.458.324 - 22.458.324

1.903.417.989 48.078.900 350.146.682 2.359.612.906S! cu!i k- Closing balance

Giá tr� còn l*i Net book values

5.536.781.405 7.291.674 656.701.323 6.200.774.402S! ��u n�m Beginning Balance

5.378.479.289 - 2.577.323.983 7.955.803.272S! cu!i k- Closing balance

Quy�n s� dng ��t ��c th� ch�p t�i ngân hàng �" ��m b�o cho các kho�n vay ng�n h�n c�a Công ty. Land use right were pledged with banks as security for short-term borrowing granted to the Company.


Trang 21

11. Chi phí xây d�ng c� b)n d� dang Construction in progress

S� "/u n�m BeginningBalance

T�ng trong kFAdditions

K/c TSC�Tranfers to

tangible fixed assets

S� cu�i kF Closing balance

- Mua s�m TSC� Acquisition of fixed assets

442.750.000 - - 442.750.000

- XDCB d# dang Construction in progress

283.816.427.226 - - 283.816.427.226

+ D án khu nhà # Ph�$ng Long Tr�$ng, Qu�n 9, TP.HCM Residential House Project in Long Truong ward, Dist 9, HCMC)

280.807.353.530 -

-

280.807.353.530

+ Nhà máy d��c ph�m Pharmaceutical factory

2.949.073.696 - - 2.949.073.696

+ B�nh vi�n Hospital

60.000.000 - - 60.000.000

284.259.177.226 - - 284.259.177.226C#ng Total

12. �/u t' dài h*n khác

Other long-term investments S� cu�i kF


Beginning Balancea. ��u t� vào Công ty con

Investments in associates - -

b. ��u t� vào Công ty liên doanh, liên k�t Investments in business concerns and joint ventures

26.971.296.825 50.163.476.260

- Cty CP K� Thu�t H5u Ngh Huu Nghi Technical Joint Stock Company

- 23.250.000.000

- Cty CP D��c ph�m Ánh Sao Vi�t Anh Sao Viet Pharmaceutical Joint Stock Company

26.971.296.825 26.913.476.260

c. ��u t� dài h�n khác Other long-term investments

44.325.000.000 67.691.030.000

- ��u t� dài h�n d�ng v!n ch� s# h5u Long-term investments of owner’s equity form

9.325.000.000 32.691.030.000

+ Cty Ch�ng khoán qu!c t� Hoàng Gia Royal International Securites Corporation

6.750.000.000 6.750.000.000

+ Cty CP ��u t� & Phát tri"n Nam B�c Nam Bac Investment and Development Joint Stock Company

- 2.755.000.000

+ Cty CP D��c TBYT �à N*ng Danang Pharmaceutical - Medical Equipment Joint Stock Company

2.025.000.000 2.025.000.000

+ Cty CP ��u t� H�i Hà Land Hai Ha Land Investment Joint Stock Company

- 20.111.030.000

+ Cty TNHH Du lch và Khoáng s�n M� Kim Hai Ha Land Investment Joint Stock Company

550.000.000 550.000.000


Trang 22


S� "/u n�m Beginning Balance

- Góp v!n d án Contribution of capital projects

35.000.000.000 35.000.000.000

+ D án M� �á xây dng t�i t+nh Hà TOnh Stone mine project in HaTinh Province

20.000.000.000 20.000.000.000

+ D án M� �á hoa tr�ng t�i t+nh Yên Bái White marble mine project in YenBai province

15.000.000.000 15.000.000.000

13. Vay và n? ng=n h*n Short-term borrowings and debts


S� "/u n�m Beginning Balance

Các kho�n vay ng�n h�n Short-term borrowings

- Kho�n vay 1 t� Ngân hàng Ngo�i Th��ng Vi�t Nam – CN Phú Th? (a) Loan 1 from Joint Stock Commercial Bank for Foreign Trade of Vietnam – Phu Tho Branch (a)

73.424.389.759 68.532.530.887

- Kho�n vay 2 t� Ngân hàng TNHH m�t thành viên HSBC (b) Loan 2 from The Hongkong and Shanghai Banking Corporation (b)

37.952.889.353 56.403.621.990

- Kho�n vay 3 t� Ngân hàng Công th��ng – CN Tây Sài Gòn (c) Loan 3 from Vietnam Joint Stock Commercial Bank for Industry and Trade – Western Sai Gon Branch (c)

25.475.466.047 24.975.043.392

- Kho�n vay 4 t� Ngân hàng Malayan Banking Berhad – CN TP.HCM (d) Loan 4 from Malayan Banking Berhad – HCM Branch (d)

20.401.537.950 -

157.254.283.109 149.911.196.269C#ng Total

(a) Kho�n vay có h�n m�c t!i �a 70.000.000.000 VN�, ��c ��m b�o b�ng tài s�n c! �nh h5u hình là máy móc, thi�t b v'i t�ng giá tr còn l�i 49.457.847.024 VN�. This loan has a maximum exposure of VND70,000,000,000 and is secured by tangible fixed assets with a total carrying of VND49.457.847.024

(b) Kho�n vay có h�n m�c t!i �a 2.500.000 USD ho�c kho�n t��ng ��ng b�ng VND, ��c ��m b�o t�i m?i th$i �i"m b�ng b�o lãnh cá nhân t��ng ��ng 2.500.000 USD c�a Ông �ào H5u Hoàng, Ch� tch H�QT công ty và ��c ��m b�o b#i các kho�n ph�i thu v'i giá tr t!i thi"u 2.500.000 USD. This loan has a maximum exposure of US$ 2,500,000.00 or the equivalent amount in Vietnamese Dong and the loan is secured at any time by a personal guarantee of US$2,500,000.00 from Mr Dao Huu Hoang, the Chairman of Company and the accounts receivable of which a minimum value of US$2,500,000.00

(c) Kho�n vay tín ch�p có h�n m�c t!i �a 30.000.000.000 VN�. This mortgage loan has a maximum exposure of VND30,000,000,000

(d) Kho�n vay có h�n m�c t!i �a 1.100.000 USD, ��c ��m b�o t�i m?i th$i �i"m b�ng b�o lãnh cá nhân t��ng ��ng 1.100.000 USD c�a Ông �ào H5u Hoàng, Ch� tch H�QT công ty. This loan has a maximum exposure of US$ 1,100,000.00 and the loan is secured at any time by a personal guarantee of US$1,100,000.00 from Mr Dao Huu Hoang, the Chairman of Company.


Trang 23

14. Ph)i tr) ng'Wi bán Trade accounts payables S� cu�i kF


Beginning Balance Nhà cung c�p n�'c ngoài Local suppliers

13.404.776.044 20.615.849.510

Nhà cung c�p trong n�'c Overseas suppliers

13.385.980.734 18.583.545.778

26.790.56.778 39.199.395.288C#ng Total

15. Thu� và các kho)n ph)i n#p Nhà N'Jc

Taxes and other payables to the State Budget

S� "/u n�m BeginningBalance

S� ph)i n#p trong kF

Amount payable

S� "ã n#p trong kF

Amount paid


Thu� GTGT hàng n�i �a VAT on local sales

3.366.194.100 26.630.503.775 26.818.908.169 3.177.789.706

Thu� GTGT hàng nh�p kh�u VAT on imports

488.339.380 5.389.227.136 5.877.566.516 -

Thu� xu�t, nh�p kh�u Import-export duties

93.407.908 996.927.620 1.090.335.528 -

Thu� thu nh�p doanh nghi�p Business income tax- current

7.431.693.667 2.665.207.331 8.593.838.327 1.503.062.671

Thu� thu nh�p cá nhân Personal income tax

899.851.595 479.313.622 1.174.095.817 205.069.400

Thu� khác Orther tax

94.699.535 32.967.005 13.862.382 113.804.158

12.374.186.185 36.194.146.489 43.568.606.739 4.999.725.935C#ng Total

Thu� giá tr� gia t�ng Value added tax (VAT)

Công ty n�p thu� giá tr gia t�ng theo ph��ng pháp kh�u tr�. Thu� su�t thu� giá tr gia t�ng cho t�ng m�t hàng nh� sau: The Corporation has paid VAT in line with the deduction method. The tax rates applied are as follows:

- Hàng xu�t kh�u: Exports

0%

- Hàng d��c ph�m tiêu th trong n�'c: Pharmaceutical products loaclly sold

5%

- Ho�t ��ng khác: Other activities

10%

Thu� xu+t, nh&p kh%u Import-export duties

Công ty kê khai và n�p theo thông báo c�a H�i quan. The Corporation has declared and paid these duties according to the Customs’ notices.


Trang 24

Thu� thu nh&p doanh nghi�p Corporate income tax

Theo Gi�y ch�ng nh�n �u �ãi ��u t�, Công ty n�p thu� thu nh�p doanh nghi�p cho thu nh�p t� ho�t ��ng s�n xu�t kinh doanh v'i thu� su�t thu� 15% trong 12 n�m k" t� n�m ��u ho�t ��ng kinh doanh, ��c mi%n thu� trong 03 n�m k" t� khi có l�i nhu�n chu thu� (n�m 2004) và gi�m 50% s! thu� ph�i n�p trong 07 n�m ti�p theo. According to the investment incentive certificate, the company is responsible to pay corporate income tax for the income from its business activities at the rate of 15% in 12 years from the business commencement date, is exempted from corporate income tax fully in 03 years from the first profit-making year (year 2004) and is reduced 50% of tax amount payable in 07 following years.

Trong n�m 2008, Công ty �ã ��u t� m�t d án m# r�ng s�n xu�t “Xây dng nhà máy d��c ph�m m'i” và d án này ��c ��a vào s� dng vào n�m 2009. Công ty ��c mi%n thu� thu nh�p trong 03 n�m ��u và ��c gi�m 50% s! thu� ph�i n�p trong 07 n�m ti�p theo tính theo l�i nhu�n thu ��c t� d án. N�m 2009 là n�m ��u tiên có l�i nhu�n chu thu� t� d án này. In the year 2008, the company invested in the project of “building new pharmaceutical plant”, and this project has been put into operation since 2009. The company is exempted from corporate income tax fully in the first 03 years and is reduced 50% of tax amount payable in 07 following years, based on the income gained from this project. The year 2009 was the first profit-making year of project.

Thu nh�p t� các ho�t ��ng khác ph�i n�p thu� thu nh�p doanh nghi�p v'i thu� su�t 25%. The company is responsible to pay corporate income tax on its taxable income at the rate of 25%.

Thu� thu nh�p doanh nghi�p ph�i n�p trong k- ��c d tính nh� sau: Estimated business income tax payable during the period is as follows:

L^y k� t_ "/u n�m "�n cu�i kF nàyAccum from beginning of year to

the end of period N�m nay

Current year N�m tr'Jc

Previous year

T�ng l�i nhu�n k� toán tr�'c thu� Total accounting profit before tax

22.354.639.311 69.287.876.004

Các kho�n �i�u ch+nh t�ng, gi�m l�i nhu�n k� toán �" xác �nh l�i nhu�n chu thu� thu nh�p doanh nghi�p: Increase /(decrease) of accounting profit to determine profit subject to corporate income tax:

- Các kho�n �i�u ch�nh t�ng Increases

14.810.006.891 3.590.216.422

- Các kho�n �i�u ch�nh gi�m Decreases

1.275.592.083 2.678.448.961

T�ng thu nh�p chu thu� Total taxable income

35.889.054.120 70.199.643.465

Thu� su�t ph� thông Common corporate income tax rate

25% 25%

Thu� thu nh�p doanh nghi�p ph�i n�p theo thu� su�t ph� thông Corporate income tax subject to common tax rate

8.972.263.530 17.549.910.866

Thu� thu nh�p doanh nghi�p ��c mi%n, gi�m Corporate income tax exempted and reduced

6.343.571.683 12.906.100.142

2.628.691.847 4.643.810.724Thu� thu nh&p doanh nghi�p còn ph)i n#p Corporate income taxto be paid


Trang 25

Các lo*i thu� khác Other tax

Công ty kê khai và n�p theo qui �nh. The Corporation has delared and paid these taxes in line with the prevailing regulations.

16. Chi phí ph)i tr) Accrued expenses


Beginning Balance �i�n n�'c, �i�n tho�i, v�n chuy"n Electric, running water, telephone, transport charges

109.791.001 167.672.558

Chi phí lãi vay Loan interest expenses

- 442.711.582

Chi phí khác Other expenses

180.000.000 72.000.000

289.791.001 682.384.140C#ng Total

17. Các kho)n ph)i tr), ph)i n#p ng=n h*n khác

Other short-term payable

S� cu�i kF


Beginning Balance B�o hi"m xã h�i – B�o hi"m y t� Social insurance and health insurance

636.753.776 377.713.829

C� t�c Dividend payable

27.773.634.750 27.773.634.750

Ti�n h�p tác d án khu nhà # P. Long Tr�$ng Co-operation in the project of residential area in Long Truong Ward - Công ty CP ��u t� phát tri"n �ô th và khu công

nghi�p Sông �à Song Da Urban & Industrial Zone Investment and Development Joint Stock Company

- Bà �/ Th H�ng Ms. Do Thi Hang

- Bà Chu Th Thu Ph��ng Ms. Chu Thi Thu Phuong

-

-

-

-

222.902.833.250

168.150.000.000

10.239.935.350

44.512.897.900

Ph�i tr� khác Other

1.330.500.172 4.370.386.250

29.740.888.698 255.424.568.079C#ng Total


Trang 26

18. Ph)i tr) dài h*n khác Other long-term liabilities

S� cu�i kF


Beginning Balance Ti�n h�p tác d án khu nhà # P. Long Tr�$ng Co-operation in the project of residential area in Long Truong Ward - Công ty CP ��u t� phát tri"n �ô th và khu công

nghi�p Sông �à Song Da Urban & Industrial Zone Investment and Development Joint Stock Company

- Bà �/ Th H�ng Ms. Do Thi Hang

- Bà Chu Th Thu Ph��ng Ms. Chu Thi Thu Phuong

168.150.000.000

10.239.935.350

44.512.897.900

-

-

-

222.902.833.250 -C#ng Total

19. V�n ch$ s� hu

Owner’s equity

B)ng "�i chi�u bi�n "#ng c$a v�n ch$ s� hu Statement of fluctuations in owner’s equity

V�n "/u t' ch$ s� hu

Owner’s capital

Th:ng d' v�n c; ph/n

Share surplus

C; phi�u qu< Treasury Shares

L?i nhu&n sau thu�ch'a phân ph�i Undistributed

earnings

C#ng Total

S! d� ��u n�m tr�'c Beginning balance of the previous year

140.000.000.000 210.885.368.500 (10.036.370.000) 249.602.645.750 590.451.644.250

L�i nhu�n n�m tr�'c Profit of the previous year

- - - 64.738.554.606 64.738.554.606

140.000.000.000 210.885.368.500 (10.036.370.000) 314.341.200.356 655.190.198.856S! d� cu!i n�m tr�'c Ending balance of the previous year

S! ��u n�m Beginning balance of this year

140.000.000.000 210.885.368.500 (10.036.370.000) 314.341.200.356 655.190.198.856

L�i nhu�n trong k- Profit of this quarter

- - - 19.531.402.612 19.531.402.612

140.000.000.000 210.885.368.500 (10.036.370.000) 333.872.602.968 674.721.601.468S! cu!i k- Ending balance of this quarter


Trang 27

C; phi�u Shares


Beginning Balance S! l��ng c� phi�u ��ng ký phát hành Number of shares registered to be issued

14.000.000 14.000.000

S! l��ng c� phi�u �ã bán ra công chúng Number of shares sold to the puplic

14.000.000 14.000.000

- C� phi�u ph� thông Common share

14.000.000 14.000.000

- C� phi�u u �ãi Preferred share

- -

S! l��ng c� phi�u ��c mua l�i Number of shares repurchased

230.000 230.000


230.000 230.000


- -

S! l��ng c� phi�u �ang l�u hành Number of outstanding shares

13.770.000 13.770.000


13.770.000 13.770.000


- -

M�nh giá c� phi�u �ang l�u hành: 10.000 VN�/CP. Face value per outstanding share: VND10,000

VI. THÔNG TIN B@ SUNG CHO CÁC KHO�N M�C TRÌNH BÀY TRONG BÁO CÁO K�T QU� HO�T �NG KINH DOANH ADDITIONAL INFORMATION ON THE ITEMS OF THE INCOME STATEMENT

1. Doanh thu bán hàng và cung c+p d�ch v� Revenue

Quý IV -2013 Quarter IV - 2013

Quý IV -2012 Quarter IV - 2012

T�ng doanh thu Total revenue

144.726.068.858 122.704.489.858

- Doanh thu bán hàng hóa Sales of merchandises

74.705.514.208 54.451.543.624

- Doanh thu bán thành ph�m Sales of finished goods

69.584.191.015 67.816.582.599

- Doanh thu cung c�p dch v Provision of services

436.363.635 436.363.635

Các kho�n gi�m tr� doanh thu Sales deductions

13.017.652.985 12.884.610.737

- Hàng bán b tr� l�i Sales returns

13.017.652.985 11.990.968.337

- Gi�m giá hàng bán Trade discounts

- 893.642.400

131.708.415.873 109.819.879.121Doanh thu thu/n Net sales

S.P.M CORPORATION Address: Lot 51. 2 St, Tan Tao Industrial Zone, Tan Tao A Ward, Binh Tan Dist., HCMC BÁO CÁO TÀI CHÍNH - FINANCIAL STATEMENTS Quý IV n�m 2013 – Quarter IV -

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