BAO CAO TAI CHiNH QUY II NAM 2016

Transkript

1 CONG TY CO PHAN CNG VIVI' NAM Dtromg so 15, KCN Phu MS, I, Huyen Tan Thanh Tinh BA Ria - Wing Tau Ma so thue: BAO CAO TAI CHiNH QUY II NAM 2016 Bao g6m: - Bang can d6i ke toan -1(6.t qua san xuat kinh doanh ). - Bao cal) chuyen tin to - Tinh hinh thvc hien nghia vu Nha ntroc - Thuy6t minh Bao cao tai chinh Vimg Tau, ngdy 1 2 thang 07 nam 2016

2 CONG TY CO PHAN CNG VItT NAM Dung MS 15 Khu Cong nghiop Phti My 1, Miu so B 01/CDHD - DBKLT Banh hank theo TT so 200/2014/17 -MC ngay HuyOn Tan thanh, Tinh Ba Rja - Wing tau. 22/12/2014 etia Chinh BANG CAN DO! KE TOAN Tai ngay 30 thing 06 ram 2016 MAU B 0I-DN Dan vi: Tai sin MA s6 Thuyet minh s6 cu6i kjf S6 (du kj, A. TAI SAN NGAN HAN ,675,928, ,633,340,617 L TIEN VA CAC KHOAN TUONG WONG TIEN ,230,120, ,710,813, Tian ,830,120,704 32,310,813, Clic Ichoan twang &rang lien ,400,000, ,400,000,000 H. DAU TV TAI CHINH NGAN HAN ,000,000, DAu to nim gift din ngtly dao han ,000,000, Du phang giant gift dttu to nglin han 129 In. CAC KHOAN PHAI THU NGAN HAN ,575,027, ,602,339, Phai thu cim Mach hang ,494,021, ,158,317, Trit truest cho ngtkri ban nein han 132 1,891,467,765 4,945,987, Phai thu n0i b0 ngin hp Clic Idtofin phai thu nein han khic ,434,628,459 1,750,218, Du phang phiti thu nein han kh6 dai 137 (3,245,089,893) (3,252,184,595) IV. HANG TON KHO ,560,585,803 26,446,863, Hang On kho ,560,585,803 26,446,863,900 V. TAI SAN NGAN HAN KHAC 150 4,310,194,414 8,873,324, Chi phi tra tnrac ngan han 151 4,308,111,593 8,347,026, Thue GTGT thrac khau tit ,215, Thue va cac khoan khfic phai thu Nha mac ,082,821 2,082, TM sin nem han khac B. TAI SAN DAI HAN ,423,303, ,162,866,544 I. Cic khoin phai thu dai han 210 1,207,000, ,000, Ph& thu dai han ctla khach hang Tra int& cho ngutri ban dai han Von kinh doanh a don vi Uvc thu0c Phai thu nai b0 dai han 214 V Phai thu dai han Ichtic 216 1,207,000, ,000, Du phong phai thu dai han kha dai 219 II. TAI SAN CO DINH ,788,575, ,817,116, TSCD hftu hinh ,501,899, ,390,481,805 - Nguyen gia ,606,391, ,452,127,701 - Gil tri hao mein My ke (*) 223 (538,104,491,966) (509,061,645,896) 2. TSCD ve hinh ,675, ,634,256 - Nguyen gia 228 1,009,806,700 1,009,806,700 - Gil tri hao man lay ke (*) 229 (723,130,778) (583,172,444) IV.TAI SAN DO DANG DAI HAN Chi phi xly dung CO' ban dia dang VI. TAI SAN DAI HAN KHAC 260 5,427,728,149 6,409,750, Chi phi tra truac dai han Tai &In thug thu nhap holn lai ,427,728,149 6,409,750, Tai san dai han khac TONG CONG TAI SAN (270= ) ,099,232, ,796,207,161_ 1

3 NGUON VON NIA s6 I linqt ninth s6 cu6i I;' S6 diu 1/9 A. NO PHAI TRA ( ) ,137,735, ,059,826,377 I. NQ NGAN H3N ,657,812, ,176,465, Ph& MI rigutd ban ngin han ,221,350, ,003,964, Nimbi mua tra den tram ngan han ,497, nue va citc khob phtli Op Nhil ntrac ,043,891,297 7,050,802, Phai tra ngutri lao ding ,752,278,924 9,890,753, Chi phi phai tra ngin han ,867,112,051 1,462,174, Phil tilt noi b0 nein hark Clic khoan phai di, phiii nop ngan han khac ,030,042 43,098,147, Vay va no dine tai chinh ngin han ,392,913,688 38,121,860, Quy khen thudng, phfic lui ,738,233 1,548,764,177 II. NQ DAI 113N ,479,923,169 43,883,360, Phii tit noi b0 dai han Phai tra dai hen khic Vay va no thu6 tai chinh dai han ,525,475,530 36,928,912, Quy phit trim khoa hoc va cong ngha 343 6,954,447,639 6,954,447,639 B. VON CHU SO HOU (400= ) ,961,496, ,736,380,784 I. VON CHU SO HUU ,961,496, ,736,380, Von diu to cua chil so hen ,000,000, ,000,000, Th8ng du von a5 phin 412 1,695,680,000 1,695,680, Quy!chic 420 9,179,045,649 9,179,045, CO phieu qu9 415 (3,270,000) (3,270,000) 5. Qu9 diu to phat Irian ,972,247,531 46,226,828, Loi nhu6n chua phan phdi ,117,793,579 71,638,096,410 II. NGUON KINH PHI VA QUV KHAC 430 TONG CONG NGUON VON ( ) ,099,232, ,796,207,161 Nguiri lap Kt twin trtrovg Van Mu, ngay 12 thting 07 nam 2016 Tran Ngoc Lan C Nguyen Nl#nli Hung 2

4 CONG TY CO PHAN CNG V1CT NAM Butmg so 15 Khu Cling nghiep PhU MS, 1, Huyen Tan thanh, Tinh BA Ria - Yung tau MAu s6 B 02 - DN Banh hank theo TT A 200/2014/TT -BTC ngay 22/12/2014 ctia Bp Tai Chinh BAO CAO KET QUA HOAT BONG SAN XUAT KINH DOANH Qu, 11 niim 2016 tir daau nam den cuoi ky Chi tieu A Ma so Thuyet mink Ky nay Ky trulfrc Nam nay Nam t more 1. Doan], thu g6p ,803,868, ,410,037, ,465,833, ,975,237, Doanh thu thuttn ,803,868, ,410,037, ,465,833, ,975,237, Gia von hang ban ,813,086, ,012,802, ,440,399, ,997,946, Lqi. nhuan Op 20 72,990,782,700 67,397,235, ,025,434, ,977,291, Doanh thu hoot Ong tai chinh ,662,590,539 2,572,729,345 3,565,836,908 4,421,903, Chi phi tai chinh ,757,789,159 1,063,801,953 3,438,568,689 2,487,082,530 - Trong116: Chi phi lai vay 23 1,757,272,933 1,068,962,363 3,438,052,463 2,432,999, Chi phi ban hang 25 7,942,600,258 5,860,248,554 12,449,364,310 10,783,569, Chi phi guiltily doanh nghiep 26 19,887,925,767 21,424,114,389 34,631,267,530 35,617,702, Lqi nhuen thutin tir hot Ong kink thumb 30 45,065,058,055 41,621,800,310 71,072,071,026 69,510,839, Thu nh0p khac 31 24,818, ,090 45,717,273 9,836, Chi phi khic ,323, ,646, Lqi nhuan kink ( ) 40 (373,504,910) 909,090 (735,928,911) 9,836, T6ng Igi nhu0n Ice Wan truck thug 50 44,691,553,145 41,622,709,400 70,336,142,115 69,520,676, Chi phi thug TNDN hien hanh ,821,535,464 6,854,009,230 11,695,398,250 12,252,989, Chi phi time TNDN holn Igi ,022,334 (604,416,721) 982,022,334 (604,416,721) 15. Lqi nhuln sau thu thu nbilp doanh nghiep 60 36,887,995,347 35,373,116,891 57,658,721,531 57,872,103,112 Nguiri lap TrAn Nggc Lan Ke than trtrovg Nguyen Mgnh Hung A Wing tau, ngdy 12 'hang 07 niim ,03200do\ Giant doc GONG TY CO PHAN CNG -D -4.1',VIET NAM L; An Thkrc,r/i T 3

5 CONG TV CO PHAN CNG V1CT NAM Diking so 15 Khu Cong nghiep Phu my 1, Huyen Tan thanh, Tinh BA Ria - Wing tau. SAO CAO LUAU CHUYEN TIEN TE Cho kji hoat Ong tir ngay 01/01/2016 den 30/06/2016 Mau s0 B 03 - DN Banh lath theo TT so 200/2014/TT -BTC ngay 22/12/2014 clic: BO Tat Chinh Don vi: CHI TIED Luy ke tir dau Want den cuoi quj, nay CHI TIEU Ma so Ky nay 10, truirc I. LUU CHUYEN TIEN TU HOAT DQNG KINH DOANH 1. L91 nhuan truirc thud 01 70,336,142,115 69,520,676, Dieu chinh cho cac khoin: Khau hao tai san c6 Binh 02 29,182,804,404 27,326,605,413 Cdc khodn du ph6ng 03 (7,094,702) (3,335,370,791) Chenhlech tj, gid heti dodi chua thvc hien 04 36,853,780 Chi phi mi vay 05 3,438,052,463 (4,420,103,035) Thu nhdp tir tien gfri 06 (3,556,852,647) 2,442,199, Lai (Li) kinh doanh trithc thay dei yen km Ong 08 99,393,051,633 91,570,861,530 Tang, giam cac khoan phai thu 09 3,871,476,662 (11,894,224,190) Tang, giam hang ton kho ,278,097 7,805,244,446 Tang, giam cac khoan phai tra 11 (437,617,656) (13,167,712,000) Tang, giam chi phi tra trugc 12 4,038,914,476 4,021,803,730 Tien lai vay da tra 13 (3,484,277,306) (2,469,114,265) Thud thu nhdp doanh nghiep da ngp 14 (10,442,727,214) (10,912,013,809) Tien thu khac tir hoat dgng kinh doanh 15 Tien chi khdc cho hoat dgng kinh doanh 16 (7,267,646,000) Luu chuyen tien thuan tir hoat dgng kinh doanh 20 86,557,452,692 64,954,845, LU'Ll CHUYEN TIEN TU HOAT DQNG DAU TU. 1. Tien chi de mua sam tai san c6 dinh 21 (30,154,263,954) (62,246,808,064) 4. Tien thu hoi tir du to 25 13,000,000,000 27,000,000, Thu Ifti tier' girl 27 3,247,521,460 4,399,108,363 Luu chuyen tien thuan tir hoat clang (ILI to 30 (13,906,742,494) (30,847,699,701) Ill. LUV CHUYEN TIEN Ti.J. HOAT DQNG TAI CHINH 2. Tien vay ngan hors, dai han nhdn dugc 33 12,761,181,872 59,225,839, Tien chi tra nq goc vay 34 (20,893,565,836) (47,161,210,846) 4.Da tra tien co tire 36 (80,999,019,000) (51,508,194,650) Luu chuyen den thuen tir ho9t clang tai chinh 40 (89,131,402,964) (39,443,565,821) Liru chuyen tien thuan trong ky 50 (16,480,692,766) (5,336,420,080) Tien va tu ong duong tien dim nim/kk ,710,813, ,734,892,821 Anh hugng cua thay d6i tj, gid quy d6i ngoai to 61 53,350,383 Tien va tiding duorng tien cuoi ky ,230,120, ,451,823,124 Ngu d'i lap bieu Ke tom Truirng ay 12 timing 07 nom 2016 Giarn Dec 71 Tran Ng9c Lan Nguyen Manh Hung 4

6 CONG TY CO PHAN CNG VII T NAM Dubng so 15 Khu CEng nghiep Phu My 1, Huyen Tan thanh, Tinh BA Ria - Wing tau. BAO CAO TiNH HiNH THVC HItN NGHIA NT Vol NHAOrC Tir ngay 01/04/2016 den ngay 30/06/2016 NO DUNG CHI TIEU So DAU KY PHA1 NOP SO PHAT SINH N(1 TRONG KY SO PHAT SINH CO TRONG KY SO PHAT SINH NQ MTV KE S6 PRAT SINH CO LUV Kt SO CON PHAI NOP CUOI KY L Thus 10 6,399,599,401 16,844,296,688 13,202,087,613 32,663,646,869 29,146,342,504 10,041,808, Thus GTGT hang ban fled dja 11 2,111,876,431 9,451,883,888 8,430,593,344 15,824,342,450 12,956,645,443 3,133,166,975 Thui GTGT au ra (33311) 2,999,933,361 24,038,388,886 23,905,155,272 47,152,658,895 44,809,177,206 3,133,166,975 Thu" GTGT clau vao (13311) (888,056,930) (14,586,504,998) (15,474,561,928) (31,328,316,445) (31,852,531,763) - 2. Thus GTGT hang nhop khin 12 (2,082,821) 4,114,168 4,114,168 1,548,127,198 1,548,127,198 (2,082,821) 3. Thus xuit &hip Idau 3,085,626 3,085, ,358, ,358, Thus thu rti4p doanh nghiep 15 3,988,876,612 6,821,535,464 3,988,876,612 11,695,398,250 10,442,727,214 6,821,535, Thu thu nh#p ca than ,929, ,677, ,417,863 2,852,420,350 3,455,484,028 89,188, Thus tai nguyen Thug nhil (lit Tien thus dat Cac lo?i thui kw 20 1,000,000 1,000,000 5,000,000 5,000,000 IL Clic khan phai nop!chic Cac khoim phu thu Cac khoim phi, 14 phi Cac khoan khac 33 TONG CONG 40 6,399,599,401 16,844,296,688 13,202,087,613 32,663,646,869 29,146,342,504 10,041,808,476 Nguiri 14p Ke toan trtro'ng Vdn_g_tim ngely 12 thdng 07 ndm 2016 Gihm dec Trin Ngcc Lan Nguyeri Manh Hung S

7 LONG TY CO PHAN CNG VIET NAM Miu so B 09-DN Dating so 15 Khu Cong nghiep Phu My 1, (Ban MTh theo TT 200/2014/TT-BTC ngay 22/12/2014 Huyen Tan thank Tinh BA Rja - Vting tau. cia BTC) 1. THONG TIN KHAI QUAT BAN THUYET MINH BAO CAO TAI CHINH Quy 11 roam 2016 Hinh thin so' ham yen Cong ty Ce phan CNG Viet Nam (gui tat la "CEng ty") clime thanh lap tai Viet Nam vai thbi gian hoot ding trong vong 20 nam theo Gay Cac co eking chinh cua C8ng ty tai theri diem ngay 30 than 06 nam 2016 la Ting Cong ty Khi Viet Nam- CTCP (so h(u 56%). Cac ci dong khac so hau 44% von ce eking. COng ty dirge thanh lap nham thuc hien dtr an Chiet nap khi thien nhien (goi tat la du an "CNG Viet Nam") voi theri gian host ding ccia du an 20 nam ke to ngay 28 thing 5 Om Ting se nhan vien cua CEng ty tai ngay 30 thang 06 nam 2016 la 233 ngutri (tai ngity 31 thang 12 nam 2015: 226 ngutri). Hoe ding chinh Hoat (ing kinh doanh cua Cong ty la san xuet, chiet nap khi thien nhien CNG, LNG va LPG, quy m m3/nam; cung cep cac djch vu cal tao, bao duang, stla chaa, lap dat cac thiet bj chuyen d6i cho cac phucmg tien sir dung nhien lieu khi thien nhien CNG, LNG NI LPG; kinh doanh djch vu van chuyen khi CNG, LNG va LPG va kinh doanh cac nhien lieu khac theo quy djnh cua pilaf) luat; cung cap dich vu xay dung, lap dat, bao duong, sua chua Ong trinh khi; mua ban va cho thue thiet bj ding nghiep phut vu tong trinh khi. Hoat ding chinh ctia Ceing ty la san xuet, chiet nap khi thien nhien CNG, LNG va LPG. 2. CO SO LAP BAO CAO TAI CHINH VA NAM TAI CI-1111%7H Ccr serl#p bao cao tai chinh Bac) cao tai chinh kern theo dtruc trinh bay bang Ding Viet Nam (), theo nguyen tic gia got va phu hip vba chuan muc Ice toan, the di ke toan doanh nghiep Viet Nam va cac quy dinh phap ly co lien quan den viec lap va trinh bay bao cao tai chinh. z Cac bao cao tai chinh kern theo kheing nham phan anh tinh hinh tai chinh, ket qua hoot ding kinh doanh va tinh hinh hm chuyen tiers to theo cac nguyen tic va thong le ke toan duem chip nhan chung tai cac nuot khac ngoai Viet Nam. Nam Ili chinh Nam tai chinh cua CEng ty bat dau tir ngay 01 thang 01 va kat thic vao ngay 31 thang CBE DO Kt TOAN AP MING Ngay 22 thang 12 nam 2014, BO Tai chinh da ban hanh Thong tu se 200/2014/TT-BTC ("Thong tu 200") huang clan Ap dung the di ice toast cho doanh nghiep. Thong tu nay se cb hieu luc cho nam tai chinh bat dau vat) hoac sau ngay 01 thang 01 nam Thong tu 200 thay the cho cac quy dinh v@ the di ke toan doanh nghiep curt BO Tai chinh ban hanh theo Quyet djnh se 15/2006/QD-BTC ngay 20 thang 3 nam 2006 va Thong tu se 244/2009/TT-BTC ngay 31 thang 12 nam TOM TAT CAC CHINH SACH KE TOAN C111:1 YEU Sau day la cac chinh sach ke toan chu yeu &we Cong ty ap dung trong viec lap brio cao tai chinh: UOrc tinh ke than 6

8 LONG TV CO PHAN CNG VICT NAM Miu so B 09-DN Duang sa 15 Khu Cong nghiep Phu M5, 1, (Ban hanh theo TT 200/2014/TT-BTC ngay 22/12/2014 Huyen Tan thanh, Tinh BA Rja - Nang tau. cua BTC) Viec lap bao cao tai chinh tuin thin theo char' muc ke tan, the d6 ke tan doanh nghiep Viet Nam va cac quy djnh phap 15, co lien quan den viec lap va trinh bay bao cao tai chinh yeu cau Ban Giiun doc phai co!thaw titre tinh va gia djnh anh huang den se lieu bao cao ye Ong nv, tai sin va viec trinh bay cac khoan tong no vi tai san tient tang tai ngay kat thac nien da ke tan ding nhu cac s6 lieu bao cao ve doanh thu va chi phi trong swat nim tai chinh. Mac du cac utrc tinh ke tan &roc lap bang tat ca sv hieu Net dm Ban Guam dac, sa th,rc 4 phit sinh co the khac veld cac u6c tinh, gia djnh dat ra. Tan vi cac khoin tircrng dtrong tien Tien vi cac khoan tircmg ducmg tien bao gam tier) mat tai guy-, cac khoan tien gai khong ky han, cac khoan dau to ngan han, co kha ning thanh khoin cao, ding chuyen d6i thanh tien va it nil ro lien quan den viec bien dang gia trj. fling ton kho Hang tan kho dupe xac djnh tren co sa gia thap hon giaa gia gtic vi gia trj than co the thtrc hien (lilac. Gia gac hang tan kho bao gam chi phi nguyen vat lieu true tiep, chi phi lao dang true tiep va chi phi san xuat chung, neu co, de co ducrc hang tan kho a dja diem va trang thai hien tai. Gia g6c cua hang tan kho dtra xac djnh theo phuong phap binh quan gia quyen. Gia trj than co the Mix hien duoc duqc xac djnh bang gia ban trac tinh trir cac chi phi mac tinh hoan thanh sin pham ming chi phi tie!) thj, ban hang va phan phoi pat sinh. Du phang giim gia hang tan kho ducre trich lap cho hang lob thai, hong, kern phim chat vi trong tnrtmg hcrp gid ghi sa dm hang ton kho cao hon gia trj thuan co the thtrc hien ducrc tai thoi diem ket thiic nien da ke town. Tii sin c6 djnh httu hinh vi khiu hao Tai sin c6 djnh hate hinh duvc trinh bay theo nguyen gia Viz gia trj hao man lay ke. Nguyen gia tii sin c6 djnh hao hinh bao gam gia mua vi town 66 cac chi phi khac lien quan trtrc tiep den viec Qua tai sin vrio trang thai sin sang sir dung. Tii sin ca djnh hau hinh &roc khau hao theo phuong phap dutmg thing dva tren thtri gian halt dung trac tinh, cu the nhu sau: 5( 4.11tarn Nha xuang va vat kien trait May mac thiet bj 3-6 Thiel bj van ()hag 3-4 Phuong tien van tai 3-8 Tii sin c6 djnh vo hinh vi kbiu hat) Tii sin co djnh vo hinh the hien phan mem ke loan va phtm mem quan 15, nhin str tien hrang. Tai san co djnh vto hinh &roc trinh bay theo nguyen gia trir gia trj hao man Itiy ke. Cac phan mem nay dupe phan b6 theo phuong phap dm:mg thing fir ba nim den mutri nim. Chi phi xiy dung ea bin do' dang Cac tai sin dang trong qua trinh xiy dung phut vu muc dich san xuat, cho thue, quan trj hoac cho bet ky muc dich nao khac duoc ghi nhan theo gia wk. Chi phi nay bao gam chi phi djch vu vi chi phi la' vay co lien quan phis hop vai chinh sach ke tan cart Ong ty. Viec tinh khau hao cua cac tai sari nay &lac ap dung Ong nhu vtri cac tai san khac, bat dau tir khi tai sari a vao trang thai sin sang sir dung. Chi phi tri train Chi phi trit trtrac the hien sa tien nhtrong quyen thue dat, ducrc phan b6 vao bao cao ket qua hoot (tang kinh doanh theo phuong phap diking thing trong thai han 3 nim. Quy phit tritn khoa hoc vi cong nghf Qu9phat trien khoa hoc vi cong nghe caa doanh nghiep duqc trich lap chi de sir dung cho dau to nghien ciru khoa hoc vi phat trien,cong nghe caa C6ng ty. Mire trich t6i da la 10% thu nhap firth thue hang nim tnrac khi tinh thug thu nhap doanh nghiep va toy thu0c vao quyet djnh cua Rai Clang Quan trj va Ban Guam doc hang nim. 7

9 CONG TY CO PHAN CNG VI VI' NAM Mau s6 B 09-DN Diking s6 15 Khu Cong nghiep Phu My I, (Ban hanh theo TT 200/2014/TT-BTC ngay 22/12/2014 Huyen Tan thanh, Tinh BA Rja - Wing tau. cua BTC) Ghi nh#n doanh thu Doanh thu ban hang duck ghi nhan khi d6ng th6i them man tat ca nam (5) dieu kien sau: (a) COng ty dil chuyen giao phin km rill ro va Iqi ich germ lien yeti quyen so hen san pham hoac hang hem cho nguai mua; (b) CEng ty khong con nim gi6 guy& quan ly hang hoa nhu ngutri sa hail hang hem hoac quyen kiem soat hang h6a; (c) Doanh thu duqc xac djnh tucrng dioi chic chin; (d) CEng ty se thu duoc loi ich kinh to fir giao djch ban hang; va (e) Xac djnh duck chi phi lien quan den giao djch ban hang. Lid tien giri Lai den giri duck ghi nhan tren co sa d6n tich, duqc xac djnh tren s6 du cac tai khoan tien gtri va lai suat ap dung. Ngooi tg C8ng ty ap dung xir ly chenh tech gia theo huang clan dm Chan mtrc ke loan Viet Nam s6 10 (VAS 10) "Anh htrang ctia viec shay doi ty gia hoi doai" va Thong tu s6 I79/2012/TT-BTC ngay 24 tilting 10 nam 2012 dm BO Tai chinh quy djnh ve ghi nhan, danh gia, xi: ly cac khoan chenh Lech gia hoi doai trong doanh nghiep. Theo d6, cac nghiep vu Oat sinh bang ngoai to duck chuyen doi theo gia tai ngay phat sinh nghiep vu. SO du cac khoan mite tien to co g6c ngoai to tai ngay ket that ky ke toan ducc chuyen doi theo ty gia tai ngay nay. Chenh tech ty gia phat sinh duck hach toan vao bao cao ket qua hoot Ong kinh doanh. Lai chenh tech ty gia do (faith gia Iai cac sa du tai ngay ket tittle 4 ke toan kh8ng duqc clung de chia cho cac c6 Ong. Chi phi di vay Chi phi di vay lien quan trrc dap den viec mua, dau tu xay dung hoac san xuat 'Mang tai san can mot thei gian tuong doi dai de hoan thanh dua vao sir dung hoac kinh doanh duck cong vao nguyen gia tai san cho den khi tai san de duqc dua vao sa dung hoac kinh doanh. Cac khoan thu nhap phat sinh tir viec dau tu tarn thai cac khoan vay duck ghi giam nguyen gia tai san c6 lien quan. Cac chi phi lai vay khac duoc ghi nhan vao bao cao ket qua hoot (king kinh doanh khi phat sinh. Cac khoiin dp phong Cac khoan du phong duck ghi nhtm khi CEng ty c6 nghia vu nq hien tai do lc& qua to mot so kien da xay ra, va Cong ty c6 kha nang phai thanh toan nghia vu nay. Cfic khoan do phong duoc xac djnh tren co sa uac tinh dm Ban Giam doc ve cac khoan chi phi can thiet de thanh loan nghia vu no nay tai ngay ket thik nien do ke loan. Thue Thue thu nhap doanh nghiep the hien tang gia trj cua s6 thue phai tra hien tai va sa thue hoan Iai. ti ; S6 thue phii Ira hien tai dtroc tinh dua tren thu nhap chju [hue trong ky. Thu nhap chju thue khac vii loi nhuan thuan duck trinh bay tren bao cao ket qua hoot dung kinh doanh vi thu nhap chju thue khong bao gam cac khoan thu nhap hay chi phi tinh thue hoac duck khau trir trong cac 4 khac (bao gam ca 18 mang sang, neu c6) va ngoai ra khong bao gam cac chi tieu khong chju thue hoac kh8ng duqc khau nue thu nhap hoan Iai duoc tinh tren cac khoan chenh tech gida gia trj ghi sa va co sa tinh thue thu nhap cua cac khoan muc tai san hoac cong no ten bao cao tai chinh va &roc ghi nhtin theo phisong phap bang can doi ke toan. Thue thu nhap hoan lai phai tra phai ckroc ghi nhan cho tat ca cac khoan chenh Tech tam thai can tai san thue thu nhap hoan lai chi duck ghi nhan khi chac chin cti du loi nhuan tinh thue trong twang lai de khau trir cac khoan chenh loch tam thai. Thue thu nhap hoan lai duoc xac djnh theo thue sat do tinh se ap dung cho nam tai san duqc thu hoi hay nq phai tra &roc thanh toan. Thue thu nhap hoan Iai duck ghi nhan vao bao cao ket qua hoot dong kinh doanh va chi ghi vao van chi) sa hthi khi khoan thue do c6 lien quan den cac khoan muc duoc ghi thing vao van chit sa Tai san thue thu nhap hoan lai va (hue thu nhap hoan Iai phai tra duqc bit trir khi Cong ty ca guy& hop phap de bit trir giva tai san thue thu nhap hien hanh v6i time thu nh4p hien hanh phai nop va khi cac tai san thue thu nhap hoan lai va thue thu nhap hoan Iai phai tra lien quan tai thue thu nhap doanh nghiep ducrc quan ly bai ding mot co quan thue va Cong ty co do djnh thanh toan thue thu nhap hien hanh tren co sa thuan. 8

10 CONG TY CO PHAN CNG VIET NAM Dtrong s8 15 Khu Cong nghiep Phu M9 I, Huyen Tan thanh, Tinh BA Ria - \tang tau. Miu so B 09-DN (Ban hanh theo TT 200/2014/TT-BTC ngay 22/12/2014 cua BTC) Viec xac djnh thud thu nhap doanh nghiep phai nop va thus thu nhap hoan lai dm Clang ty can cir vao cac quy djnh hien hanh ve thud. Tuy nhien, nhang quy djnh nay thay doi theo timg thori ky %/a viec xac djnh sau ding ve thud thu nhap doanh nghiep tiny thuoc vao ket qua kiem tra ctia ca quail thud co than' guy& Cac loci thud khic duac ap dung theo cac IL* thud hien hanh tai Viet Nam. THONG TIN 130 SUNG CHO CAC KHOAN 6. TIEN VA CAC KHOAN WONG DUONG TIEN Tien mat Tien giri ngan hang Cac khoan Wang duong tien TRINH BAY TREN BANG CAN DOI KE TOAN 30/06/ /12/ ,041, ,044,429 25,402,079,477 32,070,769, ,400,000, ,400,000, ,230,120, ,710,813,470 Cac khoan tuang duong tien the hien cac khoan tien girl co k9 han trong vong 3 thang veri!ai suit ducrc huemg hang nam tit 4.3% den 5.2%. 7. CAC KHOAN DAU TU TA! CHINH Tien girl ce) 4 han Dau to ngin hart khac 30/06/ /12/ ,000,000,000 13,000,000, CAC KHOAN PHAI THU KHAC Lai du thu Tam ling K9 qu9, ky cirqc Thud gia trj gia tang Phai thu khac 30/06/ ,666, ,361,700 2,162,000, ,000 3,641,628,459 31/12/ ,917, ,500,000 1,881,000, ,215,318 23,801,289 3,210,434, HANG TON KHO 30/06/ /12/2015 Nguyen vat lieu Cong cu, dung cu Chi phi san xuet kinh doanh der dang 24,647,716,348 22,233,192, ,349,470 97,565, ,519,985 4,116,105,572 25,560,585,803 26,446,863,900 10, TAI SAN CO DINH HUU HINH Nha xuerng va vat kian vac NGUYEN GIA Tai ngay 31/03/2016 Tang trong quy 2/2016 Tai ngiy 30/06/ ,327,423, ,432,984,635 May mac va Phuang tien ThiEt bj Thiat bj thiet bj van tai van phang khac T6ng cong 3,240,000, ,408,303,009 1,590,960, ,300, ,186,972, ,419,455 3,419,419,455 28,327,423, ,672,984, ,408,303,009 1,770,380, ,300, ,606,391,655 9

11 LONG TY CO PHAN CNG VICT NAM Dtrerng so 15 Khu Cong nghiep Phu M9 1, Huyen Tan thanh, Tinh BA Ria - VOng tau. NIL A B 09-DN (Ban hanh theo TT 200/2014/TT-BTC ngay 22/12/2014 dm BTC) GIA TRI HAO MON LOY KE Tai ngay 31/03/2016 9,813,604, ,883,233, ,915,075, ,112,045 8,390, ,608,415,860 Khu hao qu9 2/ ,358,221 6,643,079,701 8,517,879,876 85,954,142 17,804,166 15,496,076,106 Ti ugly 30/06/ ,044,962, ,526,313, ,432,955,233 1,074,066,187 26,194, ,104,491,966 GIA TRI CON LAI Tpi ngay 30/06/ ,282,460,857 67,146,671,438 84,975,347, ,314, ,105, ,501,899,689 Tpi ugly 31/03/ ,513,819,078 70,549,751,139 93,493,227, ,848, ,909, ,578,556,340 Nguyen gia cua tat san c6 dinh cua CEng ty bao gom cdc tai san co dinh da khan hao het nhtmg van con sir dung vat gia trt la ding (tai ngay 31 thang 12 narn 2015: dOng). 11. TAI SAN CO DINH VO HINH NGUYEN GIA Ti ugly 31/03/2016 1,009,806,700 Tang quy 1/2016 Tpi ugly 30/06/2016 1,009,806,700 GIA TRI HAO MON LOY KE Tpi ngay 31/03/ ,151,611 Khu hao quy 2/ ,979,167 Tpi ngly 30/06/ ,130,778 GIA TRI CON LAI Tai ngay 31/03/ ,655,089 Tpi ngly 30/06/ ,675, TAI SAN THUE THU NHAP HOAN LAI Tat san thud thu nhap hoan lei the hien chenh Tech tam thoi &roc khau trir giaa gia trt ghi s6 va ca s& tinh thud di vat gia tri con lai cua cac tai san c6 dinh khau hao nhanh. Bang dutri day IA tai san thud thu nhap hoan lei do Cling ty ghi nhan va str thay doi cua khoan muc nay trong nam. 30/06/ /12/2015 Tai san thud thu nhap hoar lai 5,427,728,149 6,409,750, VAY VA NQ THUE TA1 CHINH NGAN HAN 30/06/ /12/2015 No dai han den hen tra 38,392,913,688 38,121,860,356 38,392,913,688 38,121,860, THUE VA CAC KHOAN PHAI NQP NHA NUOC 30/06/ /12/2015 Thud gia tri gia tang 3,133,166, ,685,286 Thud thu nhep ca nhan 89,188, ,252,536 Thud thu nhap doanh nghiep 6,821,535,464 5,568,864,428 10,043,891,297 7,050,802, VAY VA N(1 DA1 HAN 30/06/ /12/

12 CONG TY CO PHAN CNG NUT NAM Duerng s6 15 Khu C6ng nghiep Phu My I, Huyen Tan thanh, Tinh BA Ria - VUng tau. Mau so B O9-DN (Ban hinh theo TT 200/2014/TT-BTC ngay 22/12/2014 cita BTC) Vay dai hart 28,525,475,530 36,928,912,826 No thud tai chinh dal han T6ng cong 28,525,475,530 35,447,656,378 Trong do: - S6 phai tra trong Ong 12 thang - S6 phai tra sau 12 thang Chi tit cac khoan vay va no dai han theo deoi Wong: Tai ngay 08 thang 6 nam 2015, C8ng ty kj, hop deong vay trung han vai Ngan hang TMCP Ky 'filming Viet Nam ("Techcombank") de tai tro mua 10 b6n phuc vu cho hoot dong kinh doanh. Khoan vay nay &roc giai ngan bang d6ng Viet Nam vdri han mirc tin dung la d6ng va dao han trong vemg 36 thang. Lai tien vay duqc tra hang quj, vai mirc lai suit la 9%/nom cho Ian giai ngan dau tien den ngay 30 thang 6 nam Lai tien vay sau d6 &roc dieu chinh mai 3 thang met Ian bang lai vay co so dila khoan vay trung han ap dung cho khach hang doanh nghiep cong yeti bien do I,35%/nam. Cdong ty da the chap toan bo6 tai san hinh thanh tir van vay theo hop dang the chap so VTU /HDTC ngity 08 than 6 nam Cong ty da rat von vat tang so tien Ong tai ngay 30 thang 6 nam Tai ngay 22 thang 4 nam 2015, Ging ty kj, hop dding vay trung han yen Ngan hang TMCP An Binh ("ABBank") a tai try cho du an may nen 250bar va 20 bon 40ft phuc vu cho hoat Ong kinh doanh. Khoan vay nay duqc giai ngan bang d6ng Viet Nam yeti han mirc tin dung la (tang va dao han vao ngay 26 thang 02 nam Lai tien vay dirk tra hang thang veri mirc lai suit la 9%/nam cho kj, dau tien va dtroc didu chinh mai 3 thang mot Ian theo chinh sash ctia Ngan hang. Cong ty da the chap toan b0 tai san hinh thanh tir von vay theo hop deong dam boo slit /15/TC/IV ngay 22 thang 4 nam Cling ty da rift von WU tong so tien dong tai ngay 30 [hang 6 nam Tai ngay 27 thing 5 nam 2015, C6ng ty ky hop Ong vay trung han vdri Ngan hang TMCP An Binh dd CIL to may moc thief bi phuc vu cho hoat Ong kinh doanh. Khoan vay nay duqc giai ngan bang Ong Viet Nam vdoi han muc tin dung la Ong va dao han trong vong 36 thang. Lai tien vay duk tra hang thing vai muc iai swat la 9%/nam cho ky dau tien va sau d6 duqc didu chinh mai 3 thang mot Ian theo chinh sach cola Ngan hang. Cong ty da the chap loan 130 tai san hinh thanh tir van vay theo hop Ong dam boo sit /15/TC/IV ngay 27 thing 5 nam C6ng ty da rut van yen tang so tien Ong tai ngay 30 thang 6 narn Tai ngay 03 thang 6 nam 2015, Cong ty ky hop Ong vay trung han yen Ngan hang TMCP An Binh de tai act cho d,r an 10 xe ra mooc va 02 he thong PRU phuc vu cho hoat Ong kinh doanh. Khoan vay nay &roc giai ngan bang Ong Viet Nam veri han muc tin dung la Ong va dao han trong Ong 36 tilting. Lai tien vay duoc tra hang thang vai muc lai suit la 8%/nam trong 6 thang dau lien va sau do ducrc dieu chinh mai 3 thang mot!an theo chinh sach ctia Ngfin hang. Cdong ty da the chap toan boa tai san hinh thanh to von vay theo hop d6ng dam boo s6 1571/15rFC/IV ngay 03 tilting 6 nom Ong ty da rut von yeti tang so tien clang tai ngay 30 thang 6 nam Tai ngay 01 thang 12 narn 2015, C8ng ty ky hop Ong vay trung han veri Ngan hang TMCP An Binh de tai try cho dkr an 2 may nen phuc vu cho hoot Ong kinh doanh. Khoan vay nay duqc giai nen bang Ong Viet Nam vori han mirc tin dung la Ong va dao han trong %/Ong 36 thang. Lai tien vay dtroc tra hang thang vai muc tai sat la 8%/nam trong 12 thang dau tien va sau deo duqc dieu chinh mai 3 thang mot Ian theo chinh sach caa Ngan hang. Ging ty dathe chap toan b0 tai san hinh thanh tir van vay theo hop Ong dam boo so 4401/15/TC/IV ngay CO phieu 30/06/ /12/ SO itrcmg co phidu da ban ra cong chung + CO phieu pho thong 27,000,000 27,000,000 - SO Itrong co phidu dang Itru hinh + CO phieu pho thong 26,999,673 26,999,673 + Co phidu guy Cong ty chi c0 mot loci co phan ph6 thong vori menh gia la ding mat co phan. Citc co phan nay khong duqc Wong co tire co dinh. CO d8ng sir hau co phan ph6 th6ng &roc nhan co tuc khi duoc Ong 1)0 va c6 quydn bidu quyet theo ti le mot quyen bleu quyet cho mai ea phan so hau tai cac cuoc hop co d6ng caa C6ng ty. Tat Ca co phan deu co guy& thira huerng nhu nhau Oi vai tai san thuan cfia Cdong ty. TOng COng ty Khi Viet Nam- CTCP (Cong ty me) IA co dieing Ion nhat cut' C6ng ty tai thdri didm ngay 30 thang 06 nam 2016 vai so lien la Ong chidm tj, Id 56% (ngay 31 [hang 12 nam 2013: clong chi6m ty ie 55.2%). Ck co &Ong nho khac da g6p van dti theo giay chirng nhan dung ky kinh doanh cua Cong ty. 11

13 CONG TY CO PHAN CNG VIeT NAM Dutmg so 15 Khu Cong nghi0 Phu M9 1, Huyn Tan thanh, Tinh Ba Rja - Wing tau. THUYET MINH BAO CAO TAI CHfNH Miu so B 09-DN (Ban hanh then TT 200/2014/TT-BTC ngay 22/12/2014 dm BTC) Cac thityk minh nay la mel ba pht;in hop thanh va can duce doe eking that vai &do cao tat chinh kem theo 16. VON CHU sir Hirt, Trong de thay ddi von chit sir frau V6n cliu I Than du von co Olin Qujf din to phat tridn Quy du phong tai chinh C6 phidu quy Quy khac thudc von chit ser halt Lqi nhuon sau thud chua phan ph6i TOng SO dir tgi ugly 01/01/ ,000,000,000 1,695,680,000 17,915,375,316 22,686,989,505 (3,270,000) 3,554,581, ,518,422, ,367,778,987 Lqi nhuan quy 1/ ,498,986,221 22,498,986,221 Chi cid Mc bang tidn - (53,999,346,000) (53,999,346,000) Phan ph6i quy 22,686,989,505 (22,686,989,505) - So dtr tai ugly 31/03/ ,000,000,000 1,695,680,000 40,602,364,821 - (3,270,000) 3,554,581,745 85,018,062, ,867,419,208 Loi nhuan quy 2/ ,373,116,891 35,373,116,891 Chi c6 tirc bang tier (40,499,509,500) (40,499,509,500) Phan phi quy 5,624,463,904 5,624,463,904 (21,209,055,040) (9,960,127,232) SO dir tgi ugly 30/06/ ,000,000,000 1,695,680,000 46,226,828,725 (3,270,000) 9,179,045,649 58,682,614, ,780,899,367 Lqi nhuan quy 3/ ,611,907,652 30,611,907,652 Chi co rim bang tien Phan phi quy (7,400,000,000) (7,400,000,000) SO dtr tgi ugly 30/09/ ,000,000,000 1,695,680,000 46,226,828,725 - (3,270,000) 9,179,045,649 81,894,522, ,992,807,019 Lqi nhuan quy 4/ ,243,083,265 30,243,083,265 Trich c6 tirc 15% dot 1 nam 2015 (40,499,509,500) (40,499,509,500) S6 dtr tgi ugly 31/12/ ,000,000,000 1,695,680,000 46,226,828,725 (3,270,000) 9,179,045,649 71,638,096, ,736,380,784 Lqi nhuan quy 1/ ,770,726,184 20,770,726,184 Trich co tire 15% dot 2 nam (40,499,509,500) (40,499,509,500) Phan ph6i quy - SO dir tgi ugly 31/03/ ,000,000,000 1,695,680,000 46,226,828,725 (3,270,000) 9,179,045,649 51,909,313, ,007,597,468 Lqi nhuan quy 2/ ,887,995,347 36,887,995,347 Phan phdoi quy 23,745,418,806 (34,679,514,862) (10,934,096,056) S6 dtr tgi ugly 30/06/ ,000,000,000 1,695,680,000 69,972,247,531 (3,270,000) 9,179,045,649 54,117,793, ,961,496,759 12

14 CONG TY CO PHAN CNG VI VI- NAM Dating se 15 Khu Cong nghiep Phu My I, Huyen Tan thanh, Tinh Ba Rja - Nang tau. Mitt so B 09-DN (Ban hanh theo TT 200/2014/TT-BTC ngay 22/12/2014 dm BTC) 17. DOANH THU GOP Doanh thu than trao hang hda 18. DOANH THU HOAT DQNG TAI CHINH Quj, Quj, ,803,868, ,410,037,944 Qu Quj, Lai tien gcri 1,655,443,078 2,572,531,725 Lai chenh l'ech tj, gia da thuc hien 7,147,461 1,662,590,539 2,572,531, CHI PHI HOAT DQNG TAI CHINH Quj, Quj, Lai tien vay 1,757,272,933 1,068,962,363 Le chenh lech tj, gia data thuc hien 516,226 50,523,396 1,757,789,159 1,119,485, CHI PHI THUS THU NHAP DOANH NGHIEP HIEN HANH Quj, Quji Lcri Mt* ke tonn fruit thus 44,691,553,145 41,714,099,924 idisu chinh cho thu nhop chill thus Trit: Thu nhop kheing chit' thus (10,325,600,682) (5,706,224,031) COng: cac khan chi phi kh8ng cluqc khau trig 761,150,126 3,413,106,177 Thu nh(ap chili thud 35,127,102,589 39,420,982,070 Thus thu nh#p doanh nghiep 6,821,535,464 6,854,009,230 Ging ty co nghia vu nop thus thu nha'p doanh nghiep hang nam theo ty' le 20% tinh van thu nh(ip chju thus trong yang 10 Flinn ke to khi di vao host dong va theo t$' le 22% cho ciic Min tiep theo. Ngoai ra, Cong ty &roc mien thus thu nhop trong 2 nam ke tir nam dau tien kinh doanh cd Iii (2009) va &roc giam 50% thus suit ap dung neu tren cho 6 nam tip theo (tit nam 2011). 22. NGHIEP VI) Veit CAC BEN LIEN QUAN Quj Quj, Mua hing Xi nghiep Phan phi Khi dial) ap Wing Tau (PVGAS D) 53,414,922,159 88,678,557,073 CN CTCP Phan phei Khi thap ap Deu khi VN- XN Phan phoi Khi thap ap Mien Bac 10,175,019,615 CEng ty CP Kinh doanh Khi mien Nam - CN Deng Nai 16,117,015,752 35,731,160,366 Cong ty CP Kinh doanh Khi mien Nam- CN Mien Dang tai Vang Tau 420,954, ,562,271 Chi phi sir dyng ton nha van pheng Xi nghiep Phan phei Khi thap ap Wing Tau (PVGAS D) 563,862,

15 CONG TY CO PHAN CNC VICT NAM Dit6ng s6 15 Khu Citing nghiep Phil My I, Huyen Tan thanh, Tinh BA Rja - Wing tau. MAu so B 09-DN (Ban hanh theo TT 200/2014/TT-BTC ngay 22/12/2014 dm BTC) SO du cgc ben lien quan Cac khohn phai tra 30/06/ /12/2015 Xi nghiep Phan phi Khi that) Op Vang Tau (PVGAS D) 40,149,752,565 66,987,135,161 Xi nghiep Phan phoi Khi that] Op VOng TAu (PVGAS D) 620,248, ,501 Cling ty CP Kinh doanh Khi mien Nam - CN D6ng Nai 3,356,309,910 15, ,623 Ong ty CP Kinh doanh Khi mien Nam- CN Mien [Yong tai Vang Tau 266,317, ,667,400 CN CTCP Phan phi Khi thap Op Dau khi VN- XN Phan ph6i Khi thop Op Mien Bic 7,112,579,877 13, ,747 Van tau, ngity 12 tilting 07 nom 2016 Ngu o'i Ke twin tru ong TrOn Ngnc Lan Nguyen Mgnh Hung 14

16 ,7. " ' '7 ' PC7`."7.77.V ,.. '', : , :"!' t.r7..?ptpr2r." W , r dfr ' 11-.C.tr-' - ; : ' :., - -..h., t f....t",..-...t., ',"fr,-fr, -...x. - -I -.., r r ; P L's.,.,--,. :Ar 1.: ' 4 cfr?, - -; z.4,.;_ 4 't 44 I 41' 1 -, -; '..1, ',:,... 1,.7,;?...:. '', 6.% ;1.,. 2 'fi.' "41,;,...1.fr Jf, te,-,,,.....,, , ) t 4' 4 :"'", :, t '44,r,' 34-s 41,.::.-4 0/34.:. ;j: I 1, f,, '. "-4c;,..Y '. A frt 4 j, ' ) d.... '..1: 4.rkv.V.;,t,': 4' L,A,c,,,r1r,.., ,.::-1.:i.):,: T;',/,'... :i: l'-i.'1'.''..-,'''''"--.,'4 ' 'fr'fr4-'',.7'.fr'' 7.'' '''.-; -:.".v=:- -...:-=."r.:-; '.- - :5'."- 1 ' - --.,. r --..,.,., :44Ve, _ '' t.:4 ' 43-4u:-'4-t.' ` 'r '.4"!-' r.4',p- -.f.--1,r,". 4 -r--- -fre.pr :--41 r.' - -iq*?.,!:.=. tt,.tv-w;:: r-fr..-: -,.. --!,-.k,-.7)'...:-.1; -,4e.,!-., fr-p,_:..,11.j,.1' ".,.--y,-,.,a,:,,.,4' I.',',.,f.., ,1*? :qto ','-'.,7. r,'-fr-, I,' - r,....7,...,",. -,,,...,..;,,,,,..,cr,,,.,..''."- r..,_... "....,,,.I.-rfrv,',.:ti ''4v,,..',,,.,',44,,,.. T 1 ',..f4-".-7.-vio.:;',a 1-t."..'?. i,' ;..Y.;;,.:-5,.: Ifi-..!Pg - 1.,, 't.. A, 42' 4A....?. ' ''' '',-.4,;:2;4 - tt..:. - g 4:4'.( , 4,... rt.! -. i t'''- 2r.. --Z'''''''.."".-E,' 1 ; '., ' :',", f, z- frifr i.., 4'.:',' t...,,...-:,..-. V fr. :' f -,-,'-:41.;7;4,-... -;fr-r 41-.9'., -,ff./ ,- :_--,,,,y ''':;'. z,_... L.. :,..,4,.6- ": tf,...:.,. 4.1 e"...,,,,--fr..51,f4,,,,...t., -... '.:'4", ).' t...".r-r.e ; '7'1.-. 1,7":!' -.:,.* - '..?., : ::... '0%. -. 4:.; J...--.,.....-}e. H f PI In.e.',.,r..4.4: 'V.A '.,..,-, '".?fr ( r1.0..,-- ",.i.' - ; i..' -1. -:,,--,.. : t:t)., 41-.., J,,... %..., : :4?..e.,.-,......,),1,:r. ': "! - _ -i; 4'''.=',. 1:(1 ;i - -.,..1.:. '4! - : -.--:-:,. --.u...,.4, " -i...1,4_,,,.9:47 1:: :2,..,, "-',-"-.1'1,..i.11.,,,, - _0.e:ft 7."1/f.1,1:;"- -...,,, ' :s.- ' ' '`,.. - ' '':,..., 4 4: i 22' "g. I..e ::...,-_-.- 22,44,;,,,e,.-:,1, AA, 1 '...2Y Ir ' 24,-Vti:.,. 12- ri ' 1:4,4- I- '''' : -.'e - -7.t:.-5 "$ L.' ', 1.1..f,t Pe-,.4 t '.' E '424 t' '1.11. ' P -v.'.,..,,,,i.' ' i ' ',, N;J.'....,...4,.- 4'..'. 4. 'k f tiselatliva tittiavz:liale: epr`k, 44. frv