BAN SA-0 AASCN CONG TY TNHH DICH VI) 111 VAN TAI CHINH K6 TOAN VA KIEM TOAN NAM VIET

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1 BAN SA-0 AASCN CONG TY TNHH DICH VI) 111 VAN TAI CHINH K6 TOAN VA KIEM TOAN NAM VIET NAM VIET AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES CO., LTD. (AASCN) 29 Hoang Sa, P. Da Kao, Gwen 1, TP. H6 Cht fifth, Tel (84.8) ; Fax: (84.8)

2 CONG TY CO PHAN CHIN CHIN NUJ Bao car) tat chinh curt 130 ph0n van phong cho nam tai chinh ket thuc ngay 31/12/2016 da dtroc kiem twin

3 CONG TY CO PHAN CHIN CIliN NUI BO PHAN VAN PRONG CONC TY SO 6 Phan ICE Binh, phuong Dakao, quail I, MIVC LUC NQI DUNG BAO CAO CUA BAN TONG GIAM DOC BAO CAO )(Am TOAN DOC LAP BAO CAO TAI CHINII DA DUOC KIP,M TOAN Bang can doi ke win Bao cao k& qua hoot dong kinh doanh Boo cao kru chtlycn tin ts Ban thoy.t minh Bao cao tai chinh

4 CONG TY CO PHAN CHIN CHIN NIA BO PHAN VAN PHONG CONG TY s6 6 Phan KC' Binh, phuerng Dakao, quail I. Tp.11CM BAO CAO CUA BAN TONG GIAM DOC Ban Tong Giam el& Van phong Ging ty Ce phan Chin Chin NM (sau day goi tat la "Van phong Can ty") trinh bay Bao cao cua minh va Bao cao tai chinh cua Van pitting Cong ty cho nam tai chinh ket thuc ngay 31 thang 12 nam Khii quit C6ng ty Co phan Chin Chin Nai la Cling ty &roc thanh lap thco giay chung nhan ding ky doanh nghiep se ding ky Ian dau ngay 12 thing 04 nam 2006 do So Ke hoach va Dau to Thanh phe Ile Chi Minh cap va cac giay chirng nhan sua dei be sung kern thco. Hoot deng chinh cua Cong ty la boon ban nhien lieu ran, long, khi va cac san pham lien quan. Dau to xay dung va kinh doanh nha a. Dich vu nha (lat. Mei gioi bat Ong san. Quail 1Y bat deng san. Dau to xay dung co ser ha tang khu de thi, khu dan cu, trung tam thuang mai... Dati to xay dung khu the thao, giai tri. San xuat cay giong, vat giong. Kinh doanh trang trai. Kinh doanh lir hanh not dia. Cho thue nha a, mat bang kinh doanh, van pitting... Try ser chinh cua Cong ty tai : SE 6 Phan Ke Binh, phtrong Dakao, quan 1, thanh phe HE Chi Minh. Cie sir kien sau ngay khoit so ke loan lap bao cao tai chinh Kitting co su kien trung )6.11 nao xay ra sau ngay khoa s6 k6. Loan lap 13ao cao tai chinh doi hoi dtroc dieu chinh hay ding be tren Bao cao tai chinh. Cac thanh vien cua Hai dung quan tri, Ban Tang Clam doe, Ban kiem so:it trong nam va den ngay lap bao cao nay nhir sau: Hei deng quan tri Ong De Dirc Thu Ba Le Thi Hong Ong 'Fran Tri Dung Ba HuYnh My Thanh Ong 'Fran Van Toan Ong Nguyen Minh Lec Ong DO Da.c Thu Ong Nguyen Thanh An Ong Mai Ngpc Tien Ban Tong Giam dec Ong '!'ran Van Toan Ong Iran Tri Dung Ba Nguyen Thi Anh Thu Ban kiem sok Ba Luu Thi Thu 'Prang Ong Nguyen Minh Lec Ong Nguyen Thanh Biru Ba Phan Le Tuang Vi Chu tich (tir ngay14/05/2016) Chu tich (den ngay 14/05/2016) Pho Chu Lich Uy vien Uy vien Uy vien (tir, ngay 14/05/2016) Uy vien (den ngay 14/05/2016) Uy vien Uy viten Tong ciiam dee., Pho Tong Giam dee Pho Giam dec Twang Ban (lir ngay 14/05/2016) 'Truing Ban wan ngay 14/05/2016) mann vial, Than!, vien Kiem loan vien Ong ty INFIH Dich vo Tu van Tat chinh KO Loan va Kiem Loan Nam Viet (AASCN) da thuc hien kiem toan cac Bao cao tai chinh cho Van phong Cong ty. 2

5 ONG TY CO PHAN CHIN CHIN NU P1101 VAN PHONG CONG TY SO 6 Phan KO Binh, pluayng Dakao, quan 1. [p.1-1cm BAO CAO CUA BAN TONG GIAM DOC (tiep theo) Ong bi trach nhiem ctia Ban Tong Giam doc dot viii him cao tai chinh Ban Tong Giam cr6c Cling ty chin trach nhiem ve viec lap Bao cao tai chinh phan anh trung thuc, hop 1St tinh hinh hoot Ong, ket qua hoot dung kinh doanh va tinh hinh km chuyen tien to ctia Van phong COng ty trong nam. Trong qua trinh lap Bao cao tai chinh, Ban Tong Giam doe Cong ty cam lc& da tuan thu cac yeti cau sau: Lua chon cac chinh sach ke toan thich hop va ap dung cac chinh sach nay met each nhat quan; Dua ra cac dinh gia va du doan hop ljf va than trong; A LAp va trinh bay cac bat) cao tai chinh tren ca s6 tuan this cac chuin msrc ke toan, the do ke town va cac quy dinh c6 lien quan hien hanh; Lap cac bao cao tai chinh dui tren ca s6 hoot gong kinh doanh lien tuc, trtr tnremg hop 'dieing the cho ring Cong ty se tiep kw hoot dong kinh doanh. Ban Ring Giam (I& Cong ty dam bao ring cac so ke toan &roc km giii d phan anh tinh hinh tai chinh cfra Van phong Ong ty, v6i mire deo trung thuc, hop ly toi bat dr thoi diem nao Nth dam bao rang Wm cao tai chinh tuan th6 cac quy dinh hien hanh caa Nha mem. Ding thoi co trach nhiem trong vie(' bao dam an toan tai san can Cong ty va thvc hien cac bien phap thich hop de ngan chin, phat hien cac hanh vi gian lin va cac vi phom khac. Ban T8ng Giam d6c Cong ty cam ket ring Bao cao tai chinh di phan anh trung thuc va hop ly tinh hinh tai chinh dm Van phong C8ng ty tai thei diem ngay 31 thing 12 nam 2016, ket qua hoot Ong kinh doanh va tinh hinh km chuyen tien to cho nam tai chinh ket tit& clang ngay, phi' hop vai chuan mut, the (10 ke toan doanh nghiep Viet Nam va tuan this cac quy dinh hien hanh c6 lien quan. Thar so% Giam (16c r CONG 1:Y vi * COQ PHAN ' ' V Trail VA!' Than TOng Gitlin cloc Ngay 31 thing 03 nam

6 AASCN S6: 203b/BCKT/TC CONG TY TNHH D1CH VI) VAN TAI CHINH Kg TOAN VA KIEV' TOAN NAM VIET NAM VIET AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES CO., LTD. (AASCN) 29 Hoang Sa, P. Da Kao, Qup 1, TP. H6 Chi Minh, Tel: (84-8) ; Fax: (84-8) BAO CAO KIEM TOAN DOC LAP Kinh gni: Cac co dong, HQi ding Quin tri va Ban 'fling Gam dec Ong ty Co phin Chin Chin Nth Chimg toi da kiem toan bao cao tai chinh kern theo cua BO phan van phong Cong ty Co phan Chin Chin Nui, dirgc lap ngay 31/03/2017, ter trang 06 den trang 28, bao gom Bail can &A ke toan tai ngay 31/12/2016, Bao cao ket qua hoat Ong kinh doanh, Bao cao luu chuyen nen to cho nam tai chinh ket thuc cling ngay va Ban thuyet minh bao cao tai chinh. Trach nhiem ctia Ban Tong Giant dec Ban T6ng Giam d6c Cling ty chili trach nhiem ve.viec lap va trinh bay trung dux va hop 19 bao cao tai chinh dm Van phong Cong ty theo chufin muc ke tan, the Q6 ke toan doanh nghiep Viet Nam va cac quy dinh phap 19 c6 lien quan den viec lap va trinh bay bao cao tai chinh va chiu trach nhiem ve lciem sok ngi be ma Ban Tong Giam doc xac dinh la can thiet de dam bao cho viec lap va trinh bay bao cao tai chinh khong c6 sai sot trong yeu do gian Ian hoac nham IL. 1 Trach nhiem cda Kiem roan vien Trach nhiem cua chung toi la dua ray kien ve bao cao tai chinh dua tren ket qua dm cu6c kiem toan. Chimg toi da tien hank kiem toan theo cac chuan,muc kiem toan Viet Nam. Cac chuan muc nay yeu cau chung toi tuan this chub muc va cac quy dinh ve dao dirt nghe nghiep, lap ke hoach va thuc hien cu6c kiem tan de dat dugc su dam bao hop 19 ye viec lieu bao cao tai chinh cua Van phong Cong ty co con sai sot trong yeu hay Icheong. C6ng viec kiem wan bao gam thuc hien cac this tuc nham thu thap cac bang chirng kiem toan ve cac s6 lieu va thuyet minh tren bao cao tai chinh. Cac thti tuc kiem toan dugc lua chin dim ten xet doan cua kiem toan vien, bao g6m danh gia rui ro c6 sai sot trong yeti trong bao cao tai chinh do gian Ian hoac nh&m Kin thuc hien danh gia cac ro nay, kiem toan vien da xem xet kiem soat not b6 cua Cong ty lien quan den viec lap va trinh bay.bao cao tai chinh trung thuc, hap 19 nham thiet ke cac tuc kiem toan pho hgp vai tinh hinh thuc te, my nhien kho'n4 nham muc Bich dua ray kien ye hieu qua cila kiem soat nei b6 ciia,van phgng Cong ty. Cong viec kiem town ding bao gom danh gia tinh thich hop cua cac sach ke toin dugc ip dung va.tinh hgp 19 dia cac Li& tinh toan dm Ban Tong Giam d6c ding nhu danh gia viec trinh bay tong the bao cao tai chinh. Chfing toi tin tirerng rang cac bang clumg kiem toan ma chung toi da thu Map dugc la day du va thich hgp lam co ser cho 9 kien kiem tan ngoai nix cua chung toi. Ca so' cua v kien kiem town ngoai trir Tai ngay 31/12/2016, khoan cong nq phai thu khach hang, phai tra nguoi ban, phai tra khac cua Cong ty Co phan D'Au to Rat trien LEO voi so tien Ian lugt IA dong, (long, d6ng chua dugc d6'i chieu xac nhan no. 1 4

7 V kien kiem loan nevai trir Theo y kien chung ngoat trir anh dm cac van de nett tai doan "Ca kr kien kiem town ngoai tar", bat) cao tai chinh da phan anh trung thoc va hop 1Y, wen cac khia canh trung you tinh hinh tai chinh dui Van phong Cong ty Co plittn Chin Chin NOi ngay 31/12/2016, cling nhu ket qua hoot deng kinh doanh va tinh hinh Itru chuyen tin to cho nain tai chinh ket tiths ding ngay, phi' hop vai chitin mire ke loan, the d6ke Loan doanh nghiep Viet Nam va cac quy djnh phap ly co lien quan den viec lop va trinh bay bao cao tai chinh. Van de titian manh Cong viec kiem Loan nham dua ray kien ve tinh hinh tai chinh theo cite thu roc kiem loan bac cat) tai chinh thong thu6ng khong nham dua ra y kien ye gia tri.quyot toan von dau tit ding trinh hoan thanh, viec nay chi thi,rc hien duorc khi lien hanh cac UM kiem loan dac thit fip dung rieng cho viec quyet man von dau to cac ding trinh xay dung co ban hoan thanh. Cling ty TNIIII Dlch vy Tur van Tai chinh. M em loan Nam ViOt Mem loan vien Lan Ch.s 'nhan ding ky hinh nghe kiem toin s6: Thanh phe 1-16 Chi Minh, ngay 31 thong 03 nom 2017 Nguyen Anti Tutin.1 ChUng nhin dang ky hanh nghe ktem loan so:

8 CONG TY CO PHAN CHIN CHIN NO1 BO PHAN VAN PHONG GONG TY BAO CAO TAI CHINH s6 6 Phan Ke Binh, P.Dakao, Q.1, Tp.HCM Cho nam tii chinh k8t thuc ngay 31/12/2016 BANG CAN DOI TOAN To ngity 31 thing 12 nam 2016 Don vi tinh: VNI) TAI SAN Ma so "l'huyet minh 31/12/ /01/2016 A. TAI SAN NGAN HAN Tan vi cic khofin ttnrng timing titn Tien Cic khoan Wang dining tin Cic khoin, phai thu nein hip Phai thu ngin han cda khach hang Tra tnrac cho ngtrai bin ngan hart Phil thu ngin han khac 136 III. Hang ton kho Hang ton kho 141 B. TAI SAN DAI HAN 200 I. Cic khoin phii thu dai han Phai thu noi 1:10 dai han Phai thu dai han khac 216 II. Thi sin c6 djnh Tai sin c6 dinh hiru hinh Nguyen gia Gia tri hao mon luy ke 223 III. Tai sin do. ding did hun Chi phi sin xnat, kinh doanh (la dung 241 dai han IV. TM sin diti han khic Chi phi tra tnroc dai han Tai sin thud thu nhi'p hob 1ai 262 T NG C NG T I SAN V V V V V V V "1 lntia HIGH V TART I ( ) ( ) L YE V V

9 CONG TY CO PHAN CHIN CHIN NO HO PHAN VAN PIIONG CONG TY So 6 Phan Ke Binh, P.Dakao, Q.1, Tp.11CM RAO CAO TAI CHIN!! Cho aim tai chinh kct thac ngay 31/12/2016 BANG CAN DOI TOAN (titp theo) ngay 31 tilling 12 nam 2016 Don vi tinh: NGUON VON Ma sii Thuy t minh 31/12/ /01/2016 C. NO PIIAI TRA Nq ngan ban 1. Phai tra ngtra i ban ngan han 2. Thud va cac khoan phai niip Nha nuac 3. Phai tra ngtrai lao ding 4. Chi phi phai tra ngan han 5. Doanh thu chua thuc hien ngan han 6. Phai tra ngan han khac 7. Vay va nq thue tai chinh ngan han 8. Qui, khen thuang, phiic lqi V.10 V.12 V.13 V.14 V. I ( ) ( ) 11. Nq dai hgn I. Ngu6i mua tra tien tram dai han D. VON CHU SO 111TU 1. V6n chit set him 1. VOn Op cita chic sb biro - CO phieu phi) thong co quyen bidu quyet - Co phieu tru dai 2. Thangdu von co phan 3. Qui, dau to phat trien nhuan sau thue chua phan ph& -1,qi nhuan sau thue chua phan phoi lay ke den cuoi ky trtrac - nhuin sau thue chua phan phoi kj, nay a 41Ib a 42Ib V. H V ,000 I ( ) ars 1388 ing T ;111 tairt fivn VI VI? TONG CQNG NGUON VON Ngtriti lip hien Ki toan truirng Phom 11itu Ngay 31 thing 03 nalm 2017 Phom Hitt, 7

10 CONG TY CO PHAN CHIN CHIN NUJ BO P110 VAN PIIONG CONG TY SO 6 Phan KO Binh, P.Dakao, Q.1, Tp.11CM BAO CAO TA1 (MINH Cho nam tai chinh kct thitc ngay 31/12/2016 BAO CAO KET QUA HOAT DING KINH DOANH Nam 2016 Dan vi tinh: Chi lieu MA f huyet so mints Nam nay Nam trutv 1. Doanh thu ban hang va cung cap djch vy 2. Cac khoin giam trir doanh thu 3. Doanh thu thuan ban hang va cung cap djch 4. Gia von hang bin S. Lied nhuan gap ye bin hang va cung cap djch vy 6. Doanh thu hoot Ong tai chinh 7. Chi phi tai chinh Trong do: Chi phi lai vay 8. Chi phi ban hang 9. Chi phi quan ly doanh nghicp 10. Loi nhuan thufin tir hoat thing kinh doanh 11. Thu nhap khac 12. Chi phi khac 13. Lyi nhuin khic 14. TOng lyi nhutin ke loin truth! thud 15. Chi phi thue thu nhip doanh nghitp hitn hanh 16. Chi phi shut thu nh(ip doanh nghito horns 17. Ltd nhuan sau thue thu nhap doanh nghi p 18. Lai cabin teen co phieu V VI VI V VI VI ( ) 31 VI VI V VI V Ngu*i 14p bitu Kt toan truirng l'ong -91u,n Pham Ilieu Phom Ilicu Van Toin NO), 31 fitting 03 nam 2017

11 CONG TY CO PIIAN CHIN CHIN NO BO PHAN VAN PRONG CONG n So 6 Phan Ke Binh, P.Dakao, Q.1, Tp.11C:M 11A0 CAO TA1 ('ho num tai chinh ket th6c ngay 31/12/2016 BAO CAO 1,1LCU CHUYEN TIEN Tt Nam 2016 Dcnt vi tinh: V NI) Chi lieu a Nam nay Nam truth: 1. Lau chuyen tien tir!mat Ong kinh doanh 1. Tien thu lir ban hang, cung cap djch vu Tien chi tra cho ngtrai cung cap hang hoa, dich vu 02 ( ) ( ) 3. *lien chi tra cho ngtrai lao &Ong 03 ( ) ( ) 4. Tien chi tra lai vay 'lien chi nep thue thu nhap doanh nghiep 05 ( ) ( ) 6. Tien thu khac lir holt Ong kinh doanh Tien chi khac cho host Ong kinh doanh 07 ( ) ( ) Lu'u chuyen tie!' than tir twat dung kinh duanh 20 ( ) ( ) 11. Lip chuyen tien.tir haat Ong dttu tn. 1. Tien chi de mua sam, xay dung tai san co dinh Tien thu lai cho vay, lqi nhuan dtrcyc chia Ltru chuyen den thuan tir haat dung dau tu HI. Iltru chuyen tien.tir haat ding chinh I. Tien thu nhan von gop cua chit s6 biro Tien thu tir di vay C6 tire, lqi nhuan da tra cho cho sa hcru 36 ( ) 1.tru chuyen lien thuiin tir Imp dung tai chinh ( ) 1.tru chuyen hien thuiin (rung nam 50 ( ) ( ) Tien vi luting diming tie!' dau niim Tien vi ttrtrng dulmg tien cuoi num fi Ngtroi lap bieu Ke twin trtrikng CONG TV Co PHif N CNN CHIN ICI s0 Ilicu Phkun IIicu ti an 'Loan Ngity 31 thing 03 num 2017

12 CONG TY CO PIIAN CHIN N01 BO PIlt,tN VAN PIIONG COM; TY Se 6 Phan Ke Binh, P.Dakao, Q.1, '1'01CM BAO cao TA1 cuinii Cho aim tai chinh ket thee ngay 31/12/2016 BAN THUYE1' MINH BA cao TAI CHINK Nfim DAC DIEM 110AT DONG CUA DOAND NCHICP 1. Dinh Bilk stir hiru yen Ong ty Co Phan Chin Chin Niii IA Cong ty duce thanh lap thco giay chirng nhan ding 14 doanh nghiep so ding 14 Ian ngay 12 thing 04.nAm 2006 do So. Ka hooch va Diu to Thanh pho HO Chi Minh cap va gig)/ chimg nhan sira doi bo sung ken theo. Try so chinh cia COng ty Lai So 6, Phan Ke Binh, phuimg Dakao, quilt I, thinh pho II6 Chi Minh. 2. Linh yip kinh doanh Linh vtrc kinh doanh cia Cong ty la DAL& tu, dich vv. 3. NgAnh nghi kinh dumb Hoit Ong chinh cia COng ty la buon ban nhien lieu ran, long, khi va ale sin pham lien quan. Dau ttrxily dtmg va kinh doanh nha 6. Dich va nha dal. Moi giai bat deng sin. Quin ly bat Ong sin. Dau tu.xiy dung ca sa ha tang khu do. thi, khu dan cu, trung tam thuong mai... Dau xay dung khu the thao, giai tri. Sin xuat cay &Ong, vat giong. Kinh doanh trang trai. Kinh doanh lir hanh nei dia. Cho thue nhal 6, mat bang kinh doanh, van phong... Chu 14 sin xuat, kinh doanh thong thirimg Chu ky sin xuat, kinh doanh thong thuirng cia Cong ty la trong %long 12 thing. D. KY KE TOAN, DON VI TIEN TC. SO' DVNG 'FROM; KE TOAN 1. Kj, kt loan Ky ke Loin nam cia Cong ty bat data tir ngay 01/01 va ket thitc vio ngay 31/12 hang am. 2. Dtrn vi lien 1-g* sir dyng trong kt, Loin Dan vi tien to sir dung trong ghi cher) ke twin la deng Viet Nam () M. CHUAN MV1: VA CHE DO TOAN AP DVNG 1. Cht d6 ko Loin dyng Cong ty kip clang ate de Ke toan doanh nghiep ban hinh thco Thong ttr so 200/2014/1T-13TC ngay 22/12/2014 cua Be Tai Chinh htrang din cite de ke Loin doanh nghiep Viet Nam. 2. Tuyen b6 ve vqt: tuin thi Chugn awe We' loin va Che de la; Loin Cong ty cla ap clang cic Chuan mtrc ke Loan Viet Nam vi cfic van ban htrang an Chuan mire do Nha ntric da ban hinh. Cac bao cao Lai chinh ducrc lap vi trial bay thco ding MQi quy dinh cua tirng chuan mire, thong to htrang an dive hien chain intrc NIA Cho de ke loan hien hanh dang ap clang. IO

13 am; TY CO PHAN CIliN CHIN Nt11 BO PHAN VAN PIloNG CONG TY S6 6 Phan Kt Binh, P.Dakao, Q.1, Tp.IICM BAN TIIUYET MINA BAO cao TA! (titp then) BAC) CA() "f AI CUINII Cho nam tai chinh ket thus ngay 31/12/2016 IV. CAC CHINA SACH KE TOAN AP DVNG 1. Nguyen tic ghi nhan cac khuan tin vi cat khuan twang throng tien Titn va tut:mg ducmg tiff n bao gam: tien mat tai guy, tin gui ngfin hang, cac khoan &Au to titian han khong qua 3 thing c6 kha nang chuyen doi tit ding thanh hen va 'thong co nhidu nil ro trong chuyen doi thanh lien ke tit ngay mua khoan clan to do tai thai diem bao cao. 2. Nguyen tic ice wan nu phiii thu Cac khoan phai thu duqc trinh bay tren cac bao cao tai chinh theo gia tri so sach cac khoan phai thu tit khach hang va cac khoan phai thu khac sau khi can trir cac khoan du phong cltruc lap cho cac khoan phai thu kh6 dal. Du phong nq phai thu kh6 doi tilt hien phan gia trj ctia cac khoan phai thu ma Cong ty du kin khong c6 kha nang thu hoi tai ngay kat the nam tai chinh. Tang Mac giam so tai khoan du phong dtruc hach loan vao chi phi (Rin ly doanh nghiep trong bao cao ket qua kinh doanh. Mirc inch du phong doi vii cac khoan nq phai thu qua han thanh toan dutrc thuc hien theo htrang din tai Thong to 228/2009/1-r-BTC nhu sau: 30% gia tri &Ai vii khoan nq phai thu qua han tit 6 thing dtn dual 1 nam. 50% gia trj deoi vii khoin nq phai thu qua han lir 1 nam den dual 2 nam. "i 70% gia tri doi vii khoan nu phai thu qua han tir 2 nam den dual 3 nam. 100% gia trj doi vii khoan nq phai thu qua han to 3 nam tra 3. Nguyen tic ghi nh4n hang tun khu TA1C va Hang ton kho duqc tinh theo gia goc. Gia goc hang ton kho bao gam chi phi mua, chi phi cht bien va cac chi phi lien quan trine titp khac phat sinh de co duot hang ton kho a dia diem va trang thai./4>4- hitn Gia tri hang ton kho al& kj dtruc xac dinh theo phuang phi!) binh quan gia quytn. Hang din kho ducc hach toan thco phuang phap ke khai thuang xuyen. Du phong giam gia hang ton kho &rut lap vao thai diem cuoi nam la so chenh loch giira gia goc ctia hang ton kho Ian han gia tri thuan co the thine hien dtruc cua chung. 4. Nguyen tic ghi nhan va khu han tai san to dinh tiff san co* djnh him hinh duqc ghi nhan thco gia goc. 'Prong qua trinh sir thing, tai sari cc djnh hiru hinh dupe ghi nhan theo nguyon gia, hao mon 1u9 Ito va gia tri con tai. Khan hao throe inch thco phtrang phap clueing thing. Thai gian khan hao dtrac trac tinh nhu sau: - Thiel bj, ding cy quan ly 10 nam - Phucmg tien van tai nam 11

14 CONG TY CO PIIAN CHIN CHIN NO BO PHAN VAN P1 LONG CONG 'FY Sd 6 Phan Ke Binh, P.Dakao, Q.I, Tp.1ICM BAN THuVET MINII BAO CAO TAI CHINII BAO ca0 ciiinii Cho dm tai chinh kdt that: rigay 31/12/2016 then) 5. Nguyen tic ke tofn die hyp ding hop lac kinh dounh. I lop clang hqp lac kinh doanh la thoa thuan bang hop clang cua hai hoac nhien ben do ciing thud hien hoot deng kinh td nhtmg khang hinh thanh phap nhan dee lap.!lout clang nay c6 the dirgc dang kiem soot bai cac ben gap van then thoa thuan lien doanh hoac kiem soat bell met trong sa cac ben thatn gia. ilgp clang hop tac kinh doanh ca the clugc thud hien dual hinh third ding nhau xay dirng tin sari hoac hqp tac trong met s6 hoot clang kinh doanh. Cac ben tham gia trong llgp ddng hgp tac kinh doanh co the thoa thuan chia doanh thu, chia san pham hoac chic Iqi nhuan sau thud. 'Prong moi truing hop, khi nhan tien, tai san cua cac cac b8n khac &mg gap cho hoot dens Hop clang hop tac kinh doanh, ben nhan phai ke wan la nq phai tra, khang dirgc ghi nhan van von chit sa 6. Nguyen tic ke twin chi phi tra truirc Cac chi phi tra truck chi lien quan ddn chi phi san malt kinh doanh nam tai chinh hien tai duqc ghi nhan là chi phi tra trtrac ngan hon va dtrotc tinh vac. chi phi san xuat kinh doanh trong nam tai chink. Viec tinh va phan 1)6 chi phi Ira uric deli hp vao chi phi san xuat kinh doanh tirng nam!loch loan 3 duqc can cir van tinh chat, mire de Urns loci chi phi de chop phuong phap va tieu thirc phan be hop 1Y. Chi phi tra tram &roc phan bo din vao chi phi san xuat kinh doanh theo phuong phip I &rang thang ONG Nguyen tic ghi nhan chi phi phi ii tra VI1T11, Cac khoan chi phi thud to chua Oat sinh nhung duqc trich truck van chi phi san xuat, kink doanh trong ky de dam boo khi chi phi phat sinh thgc to khang gay det Mon cho chi phi san xuat kinh It 1 itil Yli: doanh tren ca se dam boo nguyen lac phi hop &era doanh thu va chi phi. Khi cac chi phi de phat t neu c6 chenh loch vii sa di trich, ke wan tion hanh ghi bo sung hoic ghi giam chi phi tuong F.110 : img %fed phan chenh loch. 8. Nguyen tic ghi nhan von chi sir hiru Vdn dau to cua chit sa hitu duqc ghi nhan theo so vein thud gap cua chn sa Cac khoan du tra, cac qui duqc trich tir lgi nhuan sau thud thu nhap doanh nghiep thco Didu le ducc thong qua Doi hai co dang khi c6 de nghi cua Ilai dung quan tri. 9. Nguyen tic va phuvng phip ghi nhan doanh thu Doanh thu bcin bcfa cffing son cut; doanh nghiep la chit dou to phai Myr hi07 theo nguyen tic a) Viec ghi nhin doanh thu ban bat clang san phai dam boo thoa man thing thai 5 didu kien sau: Bat Ong san del hoan thanh loan be va ban giao cho ngtrai mua, doanh nghiep del chuydn giao rui ro va loi ich gin lien vii quyen sa hat, bat clang san cho wan ma; Doanh Wong con nam giir guy& (wan 1Y bat deng san nhu ngueyi sb hiru btu clang san hoic quyen kiem soot bat deng salt Doanh thu duqc xic dinh tucmg doi chic chin; Doanh nghiep di thu dirge hoic se thu duqc lgi ich kinh to tit giao dich ban bit Ong san; Xac dinh &roc chi phi lion quan den giao dich ban bit (king san. 12

15 CONG TY CO PIIAN CHIN CHIN NO BO PHAN VAN PHONG CONC TY SO 6 Phan Ke Binh, P.Dakao, Q.1, Tp.11CM BAO cao TA' CHINII Cho Wain tai chinh ket thac ngay 31/12/2016 BAN THUYET MINII HAD CAO TAI ciiinn (tiep theo) b) D'Oi v6i cac cong trinh, hang mpe Ong trinh ma doanh nghiep IA chu ciao to (ke ca cac ding trinh, hang mpc Ong trinh doanh nghiep vira la chu au kr, vita ter thi cong), twang hop khach hang co quyen hoan thien nei that dm bat dong san va doanh nghiep thuc hien viec hoan Chien niii that cua bat Ong san theo diing thiet ke, miu ma. yeti cau ciia khach hang thi doanh nghiep dugc ghi nhan doanh thu khi hoan thank, ban giao phan xay th8 cho khach hang. 'Truing hqp nay, doanh nghiep phai co hqp clang hoan thien,noi, that bat dong san rieng vai khach hang, trong do quy dinh 1'6 yeti cau cua khfich hangve thiet ke, kj, thuat, mau ma, hinh thirc hoan Chien nei that bat Ong san va bien ban ban giao phiin xay tho cho khach hang. c) Doi vai bat king san phan JO ban nen, neu di chuyen giao nen dat cho khach hang (khong phu thu6c da lam xong thti tpc phap ljf ve giay chirng nhan quyen sir dun4 (tat hay chua) va hap &Ong khong hay,ngang, dau &cc ghi nhin doanh thu doi vai nen dat da bin khi thoa man clang th6i cac dieu kien sau: - Da chuyen giao rut ro va Igi ich gin lien vai quyen sir dung dit cho ngtrai mua; - Doanh thu dugc xac dinh ttremg doi chic chin; - Xac dinh dugc chi phi lien quan den giao dich ban nen dit; - Doanh nghiep da thu dtrac hoc chic chin se thu dugc Igi ich kinh t6 tir giao dich ban nen Mt. Doanh thu hoot &Ong tai chinh Doanh thu phat sinh tir tien lai, lien ban quyen, co tire, Iii nhua'n duac chia va cac khoan doanh thu boat Ong tai chinh khac dugc ghi nhan khi them man dong thai hai (2) dieu kien sau: - Co khi nang thu dugc loi ich kinh to tir giao dich d6; - Doanh thu dugc xac dinh ttrang doi chic chin. Co tire, Igt nhuan dugc chia dugc ghi nhan khi Cong ty dugc quyen nhan ce Luc hoac throe quyen nhan lgi nhuin tir viec gop von. AN MAN I (ling cu tai chinh Chi nh(in ban dau ni san tai chinh 'raj ngay ghi nhan ban dau, tai san tai chinh dugc ghi nhan theo gia goc cong cac chi phi giao dich co lien quan true Up den viec mua sim tai san tai chinh da. Tai san tai chinh cua Cong ty bao gum lien mat, tien gui ngin han, clic khoan phai thu ngin cac khoan phai thu khic va cac khoan (tau tu. Nv phcii tra tai chinh Tai ngay ghi nhan ban dau,,cong ng tai chinh dugc ghi nhan theo gia dich c6 lien quan true tiep den viec ph& hanh Ong ng tai chinh do. trir di cac chi phi giao Ng phii tra tai chinh cua COng ty bao gam cac khoan phai tra ngtrai ban, phai tra khac va cac khoan vay. Bu trir cong cu tuff chinh Cae, tai san tai chinh va no phai tra tai chinh chi dugc bil trir yeti nhau vi trinh biy gia trt thuin tren Bang can doi ke toin khi va chi khi Cong ty: - Co quy'6n hop phap do IA trir gia tri da dugc ghi nhan; va - CO du dinh thanh toan tren ca sa thuan hoc ghi nhan tai san va thanh loan ng phai Ira ding met thai diem 13

16 CONG TY CO PHAN ClIiN CHIN NO BQ PHAN VAN PIIONG CONG TY BAO CAO TA1 CHINH So 6 Phan KC Binh, P.Dakao, Q.1, Tp.licm Cho nam tai chinh ket thin riga)/ 31/12/2016 BAN THUYET MINH BAO CAO TA1 (MINH (tiep thcu) V. THONG TIN BO SUNG CHO CAC KIIOAN MINH BAY 'PRONG BANG CAN DOI KE TOAN 1. Tien va cac khoin twang throng Hen 31/12/ /01/2016 VN1) Tien mat Tien giri ngan hang khong kj/ han COng Phai thu ngin hon cua khach hang 31/12/ /01/2016 Chi nhanh.cong ty CP Chin Chin Nal Ceng ty CO phan Dau ttr Phat trien LEO Ong ty CP Dau to If rc Do Ilitu Dung Nguyen lhal lhao Ly Nguyen Ng9c Anh Using ty CP Dau to urrg Nguyen Mai Lan Haley Iloa Nguyen Nguyen Dire Ninh Le Minh Thu Nguyen Ng9c Tuy'en DO Dir HQC Vu Thi'rhanh Van Le Thanh Chung Iran Thi Lqi Tran Quang Hung Phan Quyet Thang Vu Thi Thanh Van *th Dat Minh Le Hoing Ting Nguyen Khac Thinh Dot M.16 - Ngo Ng9c Xuan Kieu Nguyen BA Hang Thai Chieu Dien Nguyen Mai Lan ISIDORA HOLDING S.A CO TrAn Biru Lac & DO Dinh QuS,nh Nga Nguyen Khang M Quantrill estate inc M Quantrill estate inc M Quantrill estate inc M Pham Anh Tuan - Nguyen Hai Yen

17 CONG TY CO PHAN CHIN CHIN BQ PIIAN VAN PHONG CONG TY BA0 (AO TAI CHINII S6 6 Phan Ke Binh, P.Dakao, Q.1, Tp.11CM Cho nam tai chid ket thin: nay 31/12/2016 BAN THUYET MINH BAO CAO TAI CIliNil (ti6p thee) MI.10 - Ng6 Ngoc Xuan Kieu M Pham Chi Thanh M VO Van Xang & DAng Dieu Ily Lan M Dau Thi Mai Huang M Cao Van Hong M Cao Van II '6ng M Nguyen Dinh Nghi M V5 Thi Ngoc Mai M flujmh Thieu Yon M Nguyen Dirc Luu M3.03-Bui Thi Thu Hi M Bui Quiic Dung M Nguyen Thi I3ich Hanh M Nguyen Thanh Long, Hoang Trung San, Nguyen Tuan Anh M Le Thi Phi Nga M U Thi Thu Trang M Hoing Thi Nga M Ngo Ngoc Xuan Kieu M Nguyen Thi Hong M Phan Van TuOng, Binh Thi hong M Nguyen Thi. Thu Ha M COng Ty CO Phan G6 D M LS, Gia Minh M Le Dan Xuan Phu& M Trail Anh True M VD Thi Ngoc Thanh M Le Thi Yen M Tran Thi Tay Phuang M Nguyen Tat 'Thing M Tra'n QuOc Long M Phan Thi KiOtt Trang M Nguyen Tan LOc M Pham Duy Thanh M Ly Gia Minh M Trtrang Querc Ctrerng M5.1 I - CTY QUANTRILL ESTATE INC M Nguyen Dirc Lim M Phan Quang Long M Vu Thi Thanh Van M Hoang Thi Ngoc Ket M5.I 7 - Dang Ngoc Hung M VO Thanh I [Ai M Nguyen Thi Khoa M Nguyen San M Hoang Thi Ngoc Ket M Vo Van Xang va Dang Dieu Ily Lan M NguyZn Tat Thang M Nguyen Thi 'long Chi M Pham Thi 131nli Minh M Bui Thi Ngoc Dung, Bui Qu6c ThQ M Trail VAn 136 Nam M Le Thi Giang Thanh

18 CONG TY CO PHAN CHIN CHIN NUI BO PIIPI VAN PHONG CONG TY so 6 Phan Ke Binh, P.Dakao, Q.1, Tp.11CM BAO CAO TAI CHINA Cho nam tai chinh ket the ngay 31/12/2016 BAN THUYET MINII BAO CAO TAI (MINH (tiep theo) M COng ty CP Bic nam M Cong ty TN1111 Khai!lung M NguYen Thi Bich llanh M DOng Thi Thai M Le Minh Quan va Vu Thanh Thuy M NguyIn Tan LOc M Pham Duy Thanh M VO Thj Thanh Van M Twang Hung M DA Viet Hung M Nguyen Thi Thanhlluyen M Vo Van Vu Anh M WI Thi Thanh Van M Hoang Van Thay M Nguyen Tan LOc M Pham Duy Thanh M INing Thj Lan throng M Mang Thanh Huang M Mai Thi Thity Hang M.19 - 'Iran Van lloai NT.01 - Nguyen Dinh Ph& NT.02 - Le Thi Minh Huang Tran Quit Cong M Nguyen Dim Thuan Chi nhanh Ong ty CI' Chin Chin Niti Cong ty CP Thach Ban Phil Quoc V( M9.11- Dam Thj Tan ntial M DO Quang Tuyen va Le Thj Philo M Pham Tuan M Nguye'n Dinh Khoi, Le Thj Qu8 M Doan liiru Nguyen PM thu khach hang khac Lyng DICI Tit a ), VA \7.? 3. Tra trunk cho ngtriri ban ngiin 31/12/ /01/2016 VN1) Cling ty TNIII1 Nam Phong C8ng ty Co phan Tu van Xay dung Hung Viet Coring ty TNIIII PT ding nght3 va moi (tiding A Wong Chi nhanh COng ty CP Chin Chin Nai Cong ty TNIH1 Dich vu Bat (king san Dan Vang Cong ty Co phan Thach Ban Phu Qu6c Tra trtr(rc cho ngtroi ban khac _ COng

19 LONG TY CO PHAN CHIN CIIIN 101 BO PHAN VAN PHONG CONG TY S6 6 Phan Ke Binh, P.Dakao, Q.1, Tp.11CM BAN THUYET MINH BAO CAO TAI (MINA theo) BAO cao TAI CHINI1 Cho nam tai chinh ket thdc ngay 31/12/ Phil thu khae 31/12/ /01/2016 Phai thu nein hgn kink Phai thu BHXH,BHYT,BHTN Ong ty CO phdn Thucrng mai Dich vu Nhiet Doi Thue GTGT chua co h6a don Tarn img (*) Phai thu khic Phai thu dai hgn Mak Kjf qujt, kj, ctrqc dal han COng (*) Tam Ung cho nhan vien chi phi di cong tic, chi phi thuc hien du an. 5. Hang ten kho 31/12/ /01/2016 Gil trj Dv Gil try Ug ghi s6 phong ghi so phong Nguyen lieu, vat lieu Hang hod bat Ong san COng Chi phi tra trunk 31/12/ /01/2016 Chi phi tra truly ngetn han Chi phi Ira trunk dai Ilan Chi phi phin bo cong cu dung cu Chi phi hqp tic kinh doanh vii Cong ty Co phdn di'u to phat trien Leo (a) Chi phi hip tic kinh doanh vai Cong ty TNIII1Dich vu Bit &Ong san Dio Vang (b) Chi phi ban hang cher phin b Chi phi Villa cher phin b Ct)ng (a) Hap d6ng Op vein hqp tic diu to kinh doanh gitra Cling ty (ben A) vii Cong ty Co phin dau to phat men LEO (ben B) theo him den so /11D.99N-LEO ngay 19 thing 09 am Ben B se chuyen phin von g6p ctia minh cho ben A do dtrqc nhin lai dit nen di c6 ca sa ha tang. Dan gia gop von binh clan cho town 1)(5 sin phim nen dit biet thu cum du an la d6ng/m2.!chi khach hang 14 hip dung gap von va nqp tien cho ben A thi xcm do la khoan thanh town ma ben B thanh toan cho ben A. Ben B c6 trach nhiem xuat h6a clan djch vu cho khoan tien chenh loch giira don gin tren va gia khach hang Op yen. 17

20 CONG TY CO PIIAN CHIN CIliN Nill BO PIIAN VAN PRONG CONG TY s6 6 Phan Ke Binh, P.Dakao, Q.I, Tp.11CM BAO CA() TAI CIIINII Cho nain tai chinh ket the. ngay 31/12/2016 BAN THUYET MINII BAO CAO TAI CIliN11 (tittp the()) (b) flop deng gop von hop tac dau ttr kinh doanh giira Cong ty (ben A) vei Cong ty CP TM DV To van Khang Phil (ben B) theo hop deng so 06/111).99N-KP ngay 01 thang 04 nam 2014 va hop deng chuyen giao quyen va trach nhiem so 01.14/11D.KP-GIS ngay 01/09/2014 gicra Cong ty CP TM DV 11,r van Khang Phu cho Cong ty Tram Dich vu Bat den san Dao Ving. Ben 13 se chuyeo 'Alan von Op cua minh cho ben A de duos nhan lai dat nen da co co ser ho tang. Dan gia gop von binh quail cho Loan be san pham nen dat biet tho cua do an IA deng/m'. Khi khach hang ky hop deng goo von va nop tien cho ben A thi xem la khoan thanh Loan ma ben li thanh Loan cho ben A. Ben B co trach nhiem xuat hoa don dich vu cho khoan tien chenh loch gicra don gia tren va gia khach hang goo von. 7. Phiii thu dal httn n(ii be 31/12/ /01/2016 VN1) VN1) Phai thu dal han nei be COng Day la s6 tien Ong von cho Chi nhanh Cong ty tai Phu Quec, Kien Gang. 8. Tang, giam tai san et) dinh him kink Phirung tien vtin tai 'chi& hi quill IS, Don vi tinh: VNI) Tiing cling Nguyen gia SO du dau nam So tang trong nam SO giam trong nam So du cool aim Gia tri hao mon luy ke St) du dau nam Khan hao,trong nam SO du. cuoi nam Gift hi con 141 Tai ngay dau nam Tai ngity cool nam TORN irt 1 9. Chi phi sin xuat, kinh doanh dir ding dai km 31/12/ /01/2016 VNI) VNI) Chi phi san xuat, kinh doanh der clang dal hon (Xing Chi phi xay dong do an Khu du lich nghi diseng Sunset Sanato, huyen Phu Quec, tinh Kien Gang. 18

21 CONG TY CO PHAN CHIN CHIN NO BO PIli.tN VAN PRONG CONG TY SO 6 Phan KO Binh, P.Dakao, Q.1, Tp.IICM 13A0 CAO TAI CHINII Cho nam tai chinh ket thitc ngay 31/12/2016 BAN THUYET MINI1 BAO CA() TAI CHINII (titp theo) 10. Phiii tra ngtroi ban nein hot 31/12/ /01/2016 Ong ty CO phan Dau ttr Phat trien Leo Cling ty CP XD Cong trinh hang khong Stitt 136n Bay Cong ty TNI-HI TMDV Hai DOng Chi nhanh Cong ty Co pith Chin Chin Nui Phai tra ngtrdi ban khac ging Ngtriri mua trii titn true t dai han 31/12/ /01/2016 Tran Quang Hung Tran Dinh ITO Do Quang Tuyen va Le Thi 1'h& Nguyen Dire Thuan Pham Tuan Mai Phtrac An Khang Dao Viet Hung, Pham 1-lung Viet Nguyen Xuan Khai Nguyen Dinh Khoi, i.e Thi Que Tran Lien Huang Tran Thanh Tang Trait Thanh Tung Nguyen Ngoc Tien Tran Dang Khoa Dam Thi Tan NT3 - Do Da tiqc Le s.11 - Nguyen Thi Minh Thao Cong ty CO phan* Epizode Ngu&i mua tra tien truck dal han (:Ong Day la khach hang Ira throe lien mua nen nha tai du. an Khu du Lich nghi doing Sunset Sanato, huyen Phu QuOc, tinh Kien Giang. 19

22 LONG TY CO PHAN CHIN CHIN NO BO PHAN VAN PRONG CONG TY SS 6 Phan KS Binh, P.Dakao, Q.1, Tp.11CM BAN TIIUYET MINII BAO CAO TAI CHIN!' thco) BAO CAO TAI CHINI1 Cho nam tai chinh kst thoc ngity 31/12/ Thus WI ciic khogn phai nip nha ntrov Phai nop 01/01/2016 phai nqp trong_nam trong n'cip 31/12/2016 Thus gia tri gia tang Thue thu nhap doanh nghiep Thue thu nhap ca nhfin Cac khoan phi, ld phi va cac khoan phai ndp khic C(ing Chi phi phai tra ngin bun 31/12/ /01/2016 Chi phi hop tac kinh doanh Cdng Doan!' Om (lora thirc hien ngiin 31/12/ /01/2016 Doanh thu chtra thtrc hidn cho thud Vila ('ling Phai tra ngfin han khic 31/12/ /01/2016 Phil tra bao hiem y te, bao hidm xfi hdi Phai Ira c6,tirc Cling ty CO Phan Dau ttr ph& tri6n Leo Phai tra ngan han khac ging

23 CONG 'fy CO PHAN CHIN CHIN NO BO PHAN VAN PRONG CONG TY BAO CAO TAI CHINII So 6 Phan Ke Binh, P.Dakao, Q.1, Tp.I1CM Cho nam tai chinh ket thcic ngay 31/12/2016 BAN THIJYET MINA BAO CAO TAI (MINH (titp then) 16. V6n chfi sik hiru a) Bang d6i chitu bin ding cua vein chn sir hiru Vim gop cua chti so. hiru,thiing du von co phan Dan vi tinh: Ltyi nhuan Qu'S, dau to sau (hut chum T6ng cong phat hien phan ph6i SO du din nam truirc ( ) Lai trong nam trade Co tirc ( ) ( ) SO du cu6i nam truck Tang von trong nam Lai trong nam nay Trich cac qu9 ram ( ) ( ) SO du cu6i nam nay b) Chi flit vim dau tir cua chic so. Mtn 31/12/ /01/2016 C8ng ty MTV TM DAu khi DOng , ,7 Thai) Cong ty CP Dia 6c Chau Thay Anh , ,9 Cong ty TNHH Viet TrAn , ,0 Cac c6 &Ong khac , ,4 COng c) Cat: Oat) dich vt vun yeti cac chu s(r haw vit phan phoi co tirc, chin 10 nhugn Nam nay Nam truck V6n dau to cua chu so. him Von gop dau nam Von gap tang trong nam Von Op giam trong nam Von goo cuoi ram d) Co phitu 31/12/ /01/2016 So lucmg co phieu dang k9 phial hanh So!acing co phieu da ban ra Ong chung CO phial pho thong So ltrcmg co phieti duck: mua lai - CO phieu pho tltong So luvng CO phieu dang ltru hanh Co phieu pho thong Menh gia CO phieu dang ltru hanh: &Mg 21

24 CONG TY CO PIIAN CHIN CHIN NOI B9 PHAN VAN PHONG CONG TY So 6 Phan Ke Binh, P.Dakao, Q.1, Tp.HCM BAO CAO TAI (MINH Cho nitro tai chinh ket thiic ngay 31/12/2016 BAN THUYET MINII BAO cao TAI CIIINII (ti'ep theo) VI. THONG TIN BO SUNG CHO CAC KIIOAN Mkg; TRINH BAY 'PRONG BAO CAO KIST QUA HOA1' DQNG KINII DOANH Nam nay Nam fruity VNI) VNI) 1. Doanh thu than 4 ban hang va cung cap djch vo Doanh thu thuan chuyen nhuvng bat Ong san Doanh thu tin& ye cung cap djch vu Gia von hang ban Nam nay Nam trtr6fc Gia von chuy'en nhtrog bat Ong san Gia von cita djch vu da cung cap Cting Doanh thu 1100 thing tai Nam nay Nam truth! Lai tie'n gai COng T Chi phi tai chinh Lai ti& vay Chi phi tai chinh khac Ci)ng Nam nay Nam trimly VNI) 5. Chi phi ban hang Nam nay VNI) Nam t flare VNI) Chi phi nguyen lieu, vat cong co Chi phi khan hao tai san co dinh Chi phi djch vu mua ngoai Chi phi bang tie'n khac Cling

25 CONG TV CO PHAN CHIN CHIN NIA BO PHAN VAN PHONG CON(; TV SO 6 Phan 1Cd Binh, P.Dakao, Q.1, Tp.IICM BAO CAO CIIINI1 Cho nam till chinh kdt thuc nay 31/12/2016 BAN THUYET MINH BAO CAO TA1 (:HIN11 (tic) then) 6. Chi phi Quin lj doanh nghiep Nam nay VNI) Nam tririre VNI) Chi phi cho nhan vien Chi phi nguydn lieu, vat lieu, cong cu Chi phi khau hao tai san co dinh Thud phi, le phi Chi phi djch vu mua ngoai Chi phi bang tien khac Cong Thu nhap kink Nam nay VNI) Nam t mire VNI) Thu tir kip crong hqp tac Thu nhap khac ging I Chi phi khic Nam nay VNI) Nam train VN1) VAN MAN Chi phi mei gied tir hop tic kink doanh Chi phi tien phat cham Op thud Chi phi khac ging ;4 23

26 1 1 1 CONG TY CO PHAN CHIN CHIN 101 BO PRO VAN PIIONG CONG TY Se 6 Phan Ke Binh, P.Dakao, Q.1, Tp.1-1CM BAN T1IUYET MINI! BAO CAO TAI CHIN!! 9. Chi phi thud thu nhap doanh nghlep hifn hanh theo) BAO CAO TA! CHIN!! Cho nam tai chinh ket th6c ngay 31/12/2016 Thud thu nhap doanh pghidp phai nqp dirge xic dinh vii thua suit la 20% (nam trtrac la 22%) tren thu nhap chiu thud'. Quyet Loan thud dm Coq ty se chiu sir kiem tra cna co. quan thud. 1)o vice ap dung 141 va cac qui dinh ve thud doi vii nhieu loai giao dich khac nhau c6 the dirge giai thich thco nhieu each khac nhau, so thud trinh bay teen Bao cao tai chinh c6 the bi thay doi thco quyet dinh cua ca quan thud. Bang trac tinh mire thud thu nhap doanh nghidp hidn hanh &roc trinh bay dual day: Nam nay Nam truire Tong lqi nhuan ke toan int.& thud Cac khoan diett chinh tang, giam - Cac khoan diiu chinh tang - Cac khoan diet! chinh Om Tong lqi nhuan chiu thud Chuyen 18 cac nam Mr& Tong thu nhap tinh thud Thud suit thud thu nhap doanh ngisp Chi phi thus thud thu nhip doanh nghisp tinh tren thu nhip chiu thud nam hidn hanh % ( ) % Thud thu nhap doanh nghidp tam tinh d61 vii thu tien tir du. an Thud thu nhap doanh nghidp giam do da tam tinh ) ( ) Chi phi thud thu nhap doanh nghisp hion hanh Chi phi thus thu nhap doanh nghicp huan lai Nam nay Nam trink floan nhip tai san thud thu nhip hob loi ging Lai ca ban tren (4; phiiu Niim nay Nam trtrae Lqi nhuan ke.toin sau thud' thu nhap doanh nghidp Cac khoan dieu chinh (trich quji khen thtrang).. - ( ) Lqi nhuan phan be cho co &Ong so hau co phieu pho th6ng CO phieu Ole thong Itru hanh binh quan trong nam : _ Lai ea biin teen el) phiau Ghi cho: Iii ca ban vett co phieu nam tnrac dugs diet' chinh!al do trong nam Ceng ty trich qujf khen thuong phut 1M cua nam

27 cong ry CO PIIAN CHIN CHIN NO BO l'110 VAN PIIONG CONG TY S0 6 Phan K'e Binh, P.Dakao, Q.1, Tp.I1CM BAN THUYET MIND BAO CAO TAI BA() CAO CIIINI1 Cho 'aim tai chinh ket thac ngay 31/12/2016 (tiep Oleo) 12. Chi phi san xult kinh duanh the() yeu to Nam nay VNI) Nam trunk VNI) Chi phi nguyen lieu, vat lieu Chi phi nhan ding Chi phi khau hao tai san co. djnh Chi phi dich vu mua ngoai Chi phi khic ging VII. NIIUNG TIIONG TIN KI1AC Thong tin ve cac ben lien quan Thu nhap ctia thinh vien1101 dong Quan Tri, Ban dieu hanh trong nam nhu sau: Nam nay Nam trink Thu nhap dui 110i clang quail tri Thu nhap dm Ban diet' hilnh Ceing Gig tri hyp 1S, ciia tai san va no phai In tai chinh ghi so Gil tri hyp If 31/12/ /01/ /12/ /01/2016 VNI) san tai chinh Tien va cac khoan Luang ducmg lien Phai thu khach hang va phai thu khac ging Ny phai Ira tai chink Clc khoan vay Chi phi phai tra Phai Ira ngtred ban va phai tra khac (Xing Gil tri hop IY cua.cac tai sin tai chinh vii phai tra tai chinh duoc phan anh thco gia tri ma cons cu tai chinh co the dirqc chuyon doi trong mot giao dich hien tai giira cac bon co day do hieu biet va mong muon giao dich. 25

28 CONC TV CO PIIAN CHIN CHIN NUI BQ PIIAN VAN PIIONG LONG TV BAO CAO "FAI CHINII SO 6 Phan Ke Binh, P.Dakao, Q.1, Fp.11CM Cho nam tai chinh ket thuc ngay 31/12/2016 BAN THUYET MINX BA() (7A0 TAI CIIINII (tiep then) Phuong phap va gia (firth salt day &roc sir dung de trac filth gia tri hop ly: Tien mat, tien girl ngan hang, cac khoan phai thu khach hang, phai tra 'loin ban va no phai tra ngin halt khac phan Ion xap yen gia tri ghi so do ky hon ngan hon cua nhirng cong cu nay Gia tri hop ly cua cac khoan vay co lai swat co dinh hoac tha not khong xic dinh duerc do khong co du thong tin de ap dung cac me hinh dinh gia phi, hop. 3. Ti san dam ban Van phong COng ty kitting co tai san dam bao the chap elm cac khotin vay ngan hang van ngity 31/12/2015 va vao ngtiy 31/12/2016. Van phong Cong ty khong nam giir tai san darn ban cua dun vi khac van ngay 31/12/2015 va van ngay 31/12/ Rai iv tin dung Rui ro tin dung la rui ro ma doi tac se khong thuc hien clic nghia vitt cua minh then quy dinh cua mat cong cu tai chinh hoac hop doing khach hang, don den ton that ve tai chinh. Van phong Citing ty co rui ro tin dung tir cac hoot dong kinh doanh cua minh (chu yeti doi yeti cac khoan phai thu khach hang) va tir hoot Ong tai chinh cua minh bao gom ca tien girl ngan hang va cac cong c1, tai chinh khac. Phii thu khich hang Viec quail ly nil ro tin dung khach hang cua Van phong Cong ty Oa tren cac chinh sach, thti ttie i va quy trinh kiem soot cua Van phong Cong ty co lion quan den vice quan ly rui ro tin dung khach A hang. ns ' Cac khoan phai thu khach hang chtra tra thuong xuycn dune then doi. Cac phan tich ve kha nano rcil lap du phong throe thuc hien tai ngay lap bac) cao Iran ea so.. tirng khach hang doi vei cac khach WHIN,4 hang lan. Tren co sa nay, Cong ty kitting co rui ro tap trung ve tin dung. UKIII - Tien gni ngan hang lit CHF k._. ij ; Phan lem ti8n gin ngan hang ciia Van phong Ging ty throe girl.toi cac ngan hang km co uy tin o Nit "v Viet Nam. Ong ty nhan thay ink: da tap trung rui ro tin dung doi vai tien girl ngan hang la thap. 4,2 $ 5. Rai ru thanh khoan Rid ro thanh khoan la rtil ro Van phong COng ty gap kilo khan trong vi(1c dap irng cac nghia vv tai chinh do tinh trung thiiht von. Rill ro thanh khoan cua Van phong Cling ty phut sinh chu yeu du khong Luang Ong trong cac ky httn ctia tai san tai chilli' va cac khoan Oat tra tai Cong ty giam sat rui ro thanh khoan bang vice day tri ty lir lien int va cac khoan ttrong throng Lien 6 mut ma Ban Tong Giam doc cho la du de ho try tai chinh.cho cac hoot ding kinh doanh cua ty va de giam thieu anh huong cua nhirng thay doi cac luting tien. 26

29 I I I I CONG TY CO PHAN CHIN CHIN NO BO PHAN VAN PHONG CONG TY S6 6 Phan Ke Binh, P.Dakao, Q.1, Tp.11CM BAN THUYET MINII BAO CAO TAI CIIINII (lief) theo) BAO CAO TM CHINil Cho nam tai chinh ket thin; ngay 31.'12/ Thong tin thai hart dao han cua no phai tra tai chinh cua Van phong Ciing ty dkra Ira cac gia tri thanh town chtra chiat khan theo hop (long nhu sau: I a Tir 01 num trik zuling 'fir 01 nam den 05 nam (ging I I s4 cuiii nam Phai tra ngoai ban va phai tra khac Chi phi phai tra S6 din nam Phai tra ngoai ban va phai tra khac Rill ro thj trtrirng I Kai ro tilt trtrong la rtii ro ma gia tr!!um l' hoac cac luting Lien trong Luang lai dm cong ca tai chinh se bien Ong theo nh&ng thay doi cua gia thi trutmg. Rill ro thj twang bao geom: 1W ro ngogi te, rid ro!ai sat. I I I I I I I Rai ro ngogi to Rai ro ngoai to la rai ro ma gia trj hop 1j, hoaccaclu6ng tien trong Wang lai cua Ong ca tai chinh se bien deng theo nhiing thay doi cua IS/ gia hoi doai. Van phong Cong ty khong cc') rtii ro ngoai to do viec mua va ban hang hoa, dich vin dugc thuc hien bang dan vi tien to la Wing Viet Nam. Rtii ro lai suit Rtii ro!ai suet la rtli ro ma gia tri hop 15/ hoac cac luting Lien trong Luang lai dm mot cling en tai chinh se bien dong do thay den 15i SLIM tilt trutyng; Rai ro ve thay doi 'Ai sat thi twang dm Van phong Ong ty chit yen lien quan den cac khoan Lien gtri ngan han. C8ng ty quanljf rill ro!ai suit bang each theo doi chat chi: tinh hinh thi twang co lien quan de' xac djnh chinh sach!ai suet hop lje co kyi cho cac mac dich quan 15, giai him rtii ro dm Van phong C8ng ty. Van pining COng ty khong thuc hien pl.& tich de nhay d6i vii!ai swat vi Fin ro do thay cloi Iiii suet tai ngay 15p bao cao la khong ding ko hoac nq phai Ira tai chinh co lai suit co dinh.. 7. S6 lieu so mirth S6 lieu so sinh la s6 lieu. wen Bao cao tai chinh cho nam tai chinh ket thuc ngay 31/12/2015 dii ducrc kiem toan. MOt s6 s8 lieu dii duvc With bay lai nhtr sau: )804:(1 1G TY Nan! )11! nd. To, M MAN 27

30 LONG TY CO PHAN CHIN CHIN NO BO PII4N VAN PHONG CONG TY S6 6 Phan Ke Binh, P.Dakao, Q.1, Tp.11CM BAo cao TA' cilinii Cho nam tai chink loi't thiic ngay 31/12/2016 BAN THUYET MINA BAo cao TA! CHINII (tiep Oleo) 1 BANG CAN DOI Kg 'TAN, SO SO invert di6 chinh (1) tai ngiv 31/12/2015, trinh bay lyi (2). ChEnh tech = (2) - (1) 1 A. TAI SAN NGAN ( ) HI. Csic khoin phii thu ngin han ( ) 2. Tra otroc cho nguai ban ngan han ( ) 6. Phai thu ngan han kith: ( ) TONG CQNG TAI SAN ( ) C. NO PHAI TRA ( ) 1. Nq ngiin han ( ) 5. Chi phi phai tra ngan han Phai tra ngiin han khac ( ) TONG CQNG NGUON VON ( ) 8. Thong tin vt hoyt dong lien tyc Trong nam tai chinh 31/12/2016, khong c6 hoat dong hoac so kion ph& sinh nio CO anh hipfmg ding ke den kha fling hoat Ong lien tkic cua (Xing ty. Vi vay, 13ao cao tai chinh cua Gong ty door lap Oen co so gia dinh Cong ty se hoat cicmg lien inc. Ngtriri 1(ip hien Pham Ngay 31 thing 03 am