ស Kប់ដំ8ច់ ៃំ ថ ទី31 ែខធ ូ 2ំ 015

អិលអូអិលសីុ (េខមបូ ) ភីអិលសីុ (អតីតធ រភូមិ (េខមបូ ) អិលធីឌី)

រ យ រណ៍ ហរិ 8 វត˛ុ

ស Kប់ដំ8ច់ ៃំ ថ ទី31 ែខធ ូ 2ំ 015

អិលអូអិលសីុ (េខមបូ ) ភីអិលសីុ (អតីតធ រភូមិ (េខមបូ ) អិលធីឌី)

រ យ រណ៍ ហរិ 8 វត˛ុ

ស Kប់ដំ8ច់ ៃំ ថ ទី31 ែខធ ូ 2ំ 015

Kតិ

ទំព័រ

រ យ™រណ៍ tក,មtបឹក ភិ ល 1- 3

រ យ™រណ៍ សវនករឯកbជƒ 4 - 5

bងតុលƒ™រ 6

រ យ™រណ៍ លទ ផល 7

រ យ™រណ៍ បែtមបtម¸លមូលធន 8

រ យ™រណ៍ លំហូរbច់t ក់ 9

កំណត់ស ល់រ យ™រណ៍ ហិរБ„វតុ

10 - 48

ឧបសម័ ន ៖ កំណត់ស ល់សីពីតtម¸វ™រៃនtប™សរបសធ់ I™រកb ល* i - viii

*ឧបសម័ ន មិនែមនffiែផ កៃនរ យ™រណ៍ ហិរБ„វតុ˛េនះេទ។

&ងតុលJ រ

គិត តឹម ៃថ ទី31 ែខធ ូ 2ំ 015

កំណត់ 2015 2014

ស ល់ Бន់េរ ល ដុb រAេមរកិ Бនេរ ល់ ដbុ រAេមរកិ

tទពƒសកម
bច់t ក់កុ ងៃដ 4 3,881,625	958,426	1,660,618	407,514
សមតុលƒេbធI™រកb ល 5 34,040,692	8,405,109	1,207,278	296,265
សមតុលƒេbធI™រេផJងៗ 6 70,717,376	17,461,080	56,654,593	13,902,968
ឥណ#នអតិថិជន 7 760,988,930	187,898,501	469,678,255	115,258,467
™រវនិ ិេ គ 60,750	15,000	61,125	15,000
tទពƒសកម េផJងៗ 8 23,366,207	5,769,434	12,289,851	3,015,914
tទពƒសម តិ និងបរ™ិ . រ 9 6,335,578	1,564,340	4,948,881	1,214,449
tទពƒសកម អរបូ ី 10 74,042	18,282	83,069	20,385
ពន ពន រtទពƒសកម 11(ក) 1,270,200	313,630	719,288	176,512
tទពƒសកមស របុ 900,735,400	222,403,802	547,302,958	134,307,474

បំណុ ល និងមូលធន គទុនិក

បំណុ ល

t ក់បេБ„អតិថិជន 12		1,114,636	275,219	-	-
ឥណ#នវ ិ របូ ន៍ 13		3,980,411	982,818	12,439,577	3,052,658
t ក់កមី 14 717,145,414			177,072,942	418,975,080	102,815,971
បំណុ លេផJងៗ 15 21,385,635			5,280,403	12,219,018	2,998,529
បំណុ លពន េលt ក់ចំេណញ 11(ខ.i) 11,308,037			2,792,108	6,677,587	1,638,672
បំណុ លសរបុ 754,934,133			186,403,490	450,311,262	110,505,830
មូលធន គទុនិក េដមទុន	16	23,368,200	5,769,926	23,368,200	5,734,528
ទុនបtម,ង		4,279,558	1,056,681	3,695,520	906,876
ចំេណញរក ទុក		118,153,509	29,173,705	69,927,976	17,160,240
មូលធន គទុនិកសរ		145,801,267	36,000,312	96,991,696	23,801,644

បុ

បំណុ ល និងមូលធន គទុនិកសរប

900,735,400 222,403,802 547,302,958 134,307,474

កំណត់ស ល់ែដល ប់មកffiមួយ ពីទំព័រទី 10 ដល់ទំព័រទី 48 គឺffiែផ កៃនរ យ™រណ៍ ហិរБ„វតុ˛េនះ។

រ យ រណ៍ លទ¸ផល

ស Kប់ដំ8ច់ ៃំ ថ ទី31 ែខធ ូ 2ំ 015

កំណត់ 2015 2014

ស ល់ Бន់េរ ល ដុb រAេមរកិ Бន់េរ ល ដុb រAេមរកិ

ចំណូ ល™រt ក់ 17 ចំbយ™រt ក់ 18	168,416,754 (49,092,922)	41,584,384 (12,121,709)	112,179,811 (32,214,876)	27,528,788 (7,905,491)
ចំណូ ល™រt ក់សទុ	119,323,832	29,462,675	79,964,935	19,623,297
ចំណូ លេផJងៗ 19	5,443,633	1,344,107	989,410	242,800
ចំbយកៃtមេជងbរ 20	(2,753,366)	(679,843)	(1,581,356)	(388,063)
ចំbយបុគ លិក 21	(37,369,599)	(9,227,061)	(26,095,348)	(6,403,765)
ចំbយរលំ ស់tទពƒសម តិ និងបរ™ិ . រ និងtទពƒ
សកម អរបូ ី 9 &10	(2,242,655)	(553,744)	(1,620,709)	(397,720)
ចំbយទូេ និងចំbយរដ ល 22	(18,843,924)	(4,652,821)	(12,993,485)	(3,188,587)
4តពី™របូ ររបូ ិយប័ណ បរេទស	(460,539)	(113,713)	(92,497)	(22,699)
ចំេណញtបតិបតិ™ រ	63,097,382	15,579,600	38,570,950	9,465,263
សំវ@ិ នធនឥណ#នAtកក់និងសងJ័យ 7	(1,952,391)	(482,072)	(422,803)	(103,755)
ចំេណញមុនបង់ពន 61,144,991		15,097,528	38,148,147	9,361,508
ចំbយពន េលt ក់ចំេណញ 11 (12,335,420)		(3,045,782)	(7,713,361)	(1,892,849)
ចំេណញសុទក ុង B ំ 48,809,571		12,051,746	30,434,786	7,468,659

ែបងែចកេ ឲƒ៖

ស់ គហុ៊នtកម

ហុ៊ន 48,809,571 12,051,746 30,434,786 7,468,659

កំណត់ េដមទុន ទុនបtមង

ចំេណញ

រក ទុក សរប

ស ល់ Бន់េរ ល Бន់េរ ល Бន់េរ ល Бន់េរ ល

គិតtតឹមៃថ˛ទី01 ែខមកb B ំ2014		23,368,200	3,107,877	41,792,553	68,268,630
គbភ នបង់		-	-	(1,711,720)	(1,711,720)
េផ˛រេ ទុនបtម,ង	2.18	-	587,643	(587,643)	-

ចំេណញកុ ងB ំ - - 30,434,786 30,434,786

សមតុលƒគិតtតឹមៃថទី31 ែខធូ B ំ2014 23,368,200 3,695,520 69,927,976 96,991,696

សមមូលffiដុb រAេមរក

5,734,528 906,876 17,160,240 23,801,644

សមតុលƒគិតtតឹមៃថ˛ទី01 ែខមកb B ំ2015		23,368,200	3,695,520	69,927,976	96,991,696
េផ˛រេ ទុនបtម,ង	2.18	-	584,038	(584,038)	-

ចំេណញកុ ងB ំ - - 48,809,571 48,809,571

សមតុលƒគិតtតឹមៃថទី31 ែខធូ B ំ2015 23,368,200 4,279,558 118,153,509 145,801,267

សមមូលffiដុb រAេមរក

5,769,926 1,056,681 29,173,705 36,000,312

កំណត់ 2015 2014

b b' БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdñិ

bkd˛ b5't ñ'dីbñb dtUតUត™ិិ d

5˚bđṞb,RUÅ'dR 61,144,991 15,097,528 38,148,147 9,361,508

Rិយ'តñbbt U' ៖

រbំ b't4dƒbb តិ RិÅUd™ិ . dនិងt4dƒbñbអ របូ ី	9&10	2,242,655	553,742	1,620,709	397,720
5˚đ˛ b Rdីfl˚R,យdR d		-	-	(6,876)	(1,687)
b˚វ@ិ RធRឥđ#RAtññ'RិÅbÅJយ' 7		1,952,391	482,072	422,803	103,755
UÅd b5JÅЧ		1,149,086	283,725	-	-
ចំេណញdី™dbñ't4dƒbb តិ RិÅUd™ិ . d 19		(28,427)	(7,019)	(14,628)	(3,590)
5˚đ˛ b™dt ñ'b,4		(119,323,832)	(29,462,675)	(79,964,935)	(19,623,297)
		(52,863,136)	(13,052,627)	(39,794,780)	(9,765,591)
UែtbUtbb¸ ñ, Åbñb4,RUÅិb t ñ'UbБ„UtbÅ, bbធI™dñb b		(1,266,441)	(312,701)	-	-
bbត,bƒffib,យធI™dñb b		(2,450,051)	(604,951)	11,785,250	2,892,086
bbត,bƒffib,យធI™db5JÅЧ		6,028,306	1,488,471	(18,720,132)	(4,593,897)
ឥđ#RAតិ5ិflR		(293,900,606)	(72,568,051)	(171,135,759)	(41,996,505)
t4dƒbñb b5JÅЧ		(7,002,331)	(1,728,971)	(1,427,346)	(350,269)
t ñ'UbБ„Aតិថិជន	12	1,114,636	275,219	-	-
U˚đ, bb5JÅЧ		5,051,473	1,247,277	4,170,208	1,023,364
b5't ñ' RbtUñ,Å tUតិUតិ™ d		(345,288,150)	(85,256,334)	(215,122,559)	(52,790,812)
5˚đ˛ b™dt ñ' R44,b 164,343,104			40,578,544	109,295,235	26,820,917
5˚bយ™dt ñ' RUÅ' (45,489,323)			(11,231,932)	(33,608,742)	(8,247,544)
dRb bt ñ'5˚bđṞ RUÅ' 11(ខ.i) (8,255,882)			(2,038,489)	(5,207,235)	(1,277,849)
b5't ñ' RbtUñ,Å bñb dtUតិUតិ™ d (234,690,251)			(57,948,211)	(144,643,301)	(35,495,288)
bk˚ d˛ b5't ñ'dីbñb dវRិ ិb ũ
4ិṞt4dƒbb តិ RិÅUd™ិ . d 9 (3,619,131)			(893,613)	(3,396,352)	(833,461)
4ិṞt4dƒbñbA dU˛ ី 10 (10,283)			(2,539)	(81,434)	(19,984)
b5't ñ' Rdី™dbñ't4dƒbb តិ RិÅUd™ិ . d 37,515			9,263	59,763	14,666
b5't ñ' RbtUñ,Å bñb dវRិ ិb ũ (3,591,899)			(886,889)	(3,418,023)	(838,779)
bk˚ d˛ b5't ñ'dីbñb dkdិ Б„U #R
b5't ñ' Rdីt ñ'ñbី 573,768,811			141,671,311	75,660,990	18,567,114
bÅt ñ'ñbី (275,598,477)			(68,049,007)	47,351,073	11,619,895
ũbã RUÅ' -			-	(1,711,720)	(420,054)
b5't ñ' Rdីbñb dkិdБ„U #R 298,170,334			73,622,304	121,300,343	29,766,955
កំេណ ន/(តំហយ)ñ,Å b5't ñ' RិÅb5't ñ'bbb˛bb4, 59,888,184			14,787,204	(26,760,981)	(6,567,112)
b5't ñ' RិÅb5't ñ'bbb˛bIbñមB ˚ 1,119,246			274,662	27,880,227	6,978,780
bbb Ådី™dU˛ ddU˛ ិយU'đ -			1,696	-	(137,006)
b5't ñ' RិÅb5't ñ'bbb˛bI5,ÅB ˚ 23 61,007,430			15,063,562	1,119,246	274,662

ñ˚đត'b b'ែដល U'មកffib,យ ពីទំព័រទី 10 ដល់ទំព័រទី 48 ũឺffiែ5ñ

ៃRd យ™dđ' kិdБ„វត,˛bRះ។

1. ព័ត៌Kនទូេ6

ធI™d ភូមិ (bRbU˛ ) អិលធីឌី (b ™ត' “tñ,bk˜,R”) ែñb RAffi U'đ bីtñ¸kិdБ„វត, tត¸វ R

UbÅ តbឡÅffitñ,bk˜,R44,bR,btត¸វ Rñtbិតbbñb, ffi bbៃ5˛4ី23 ែRRb B ˚2002 bt™b™d5,ះUБ ីБđិ fl ñb bbR Co. 1413/02E ែñbb5Ṟbñយtñb,ÅБđិ fl ñb RិÅ Rbធ Affi U'đ ffi5ី bbៃ5˛4ី30 ែខñb„ B ˚2014។

UI˛ U'dី™d@ b'U˛ dd5Ibb' R ũ4,Rិñ bbែRñb„ B ˚2014 tñ,bk,˜R™ យffiU,tតbb' R របស់tñ,bk,˜R LOLC

Micro Investments Ltd ែដល R5,ះUБ ីБđិ fl ñb bbtUb4btbីbÅ ។ tñ,bk˜,Rbb ũឺtñ,bk,˜R Lanka ORIX

Leasing Company PLC ែដលffitñ,bk˜,R5,ះUБ ីБđិ fl ñb bbtUb4btbីbÅ RិÅ5,ះUБ ីbbñ, Åtñ,bk˜,Rមូល Utតកូឡុមបូ។

b™bb™5b ÅdUb'tñ,bk˜,Rũឺ5 b'R˛វbbabីtñ¸kិdБ„វត, (44,bt ñ'UbБ„ RិÅ5 bñ' bី ) ែñb R d

bfl 4,ñ5ិត RិÅA544,bយក R ñb'bktũិR4 តត˛5។ ធI™dã˛bិ5 b'bbañb kិdБ„វត,˛ñb'Aតិ5ិflRtñ,b

bbũី ែñbtñ,bRីb,យЧ Rb flិñdី 2 b 7Iñ' ñ´ñ˛5ffi5 b'ឲƒAតិ5ិflR5ñត flR5Åែñd។

bbៃ5˛4ី9 ែRññ ñ B ˚2015 ធI™dffiតិៃRñb, ffi RAR,b'ត™dU˛ dbb ះdី ធI™dã˛bិ (bRbU˛ ) អិលធី

ឌី b ffi អិលអូអិលសុី (bRbU˛ ) ភីអិលសីុ វញ bkយ™dU ˛dbb ះbRះtត¸វ RUb ñ'bbñ ,Å5ñbdtbU5 U'

b5JÅЧdUb'tñ,bk˜,R bñ.Rិ ñtñ,bk,˜R5,ះៃ5˛4ី12 ែRbីH B ˚2015 RិÅវb Бđិ fl ñb 5,ះៃ5˛4ី30 ែRñb„ B ˚2015។

„ URUtតUb ñ'™d5,ះbb ះñ, ÅUБ

ធI™dffiតិៃRñb, ffi (b ™ត' “ធI™dñb b”) R5 b'ឲƒtñ,bk˜,RR˛វAffi U'đ dយៈbdb 3 B ˚ bñb ីbធ Aflីវñb ffitũឹះb˛ Rbីtñ¸kិdБ„វត,˛ NU'dីៃ5˛4ី12 ែR ñ,b ៈ B ˚2003 ñb'ៃ5˛4ី12 ែRñ,b ៈ B ˚2006 ។ bbៃ5˛4ី20

ែRbñb B ˚2006 ធI™dffiតិៃRñb, ffi RUR Affi U'đ bRះbt U'dយៈbdb 3 B ˚b4 តNU'dីៃ5˛4ី12 ែRñ,b ៈ B ˚

2006 ñb'ៃ5˛4ី12 ែRñ,b ៈ B ˚2009។ bbៃ5˛4ី14 ែRbñb B ˚2009 tñ,bk˜,R R44,bAffi U'đ A5ិៃ R យ'ពីធI™d ñb b។

UែR˛bbbbRះ bbៃ5˛4ី11 ែRñb„ B ˚2015 tñ,bk˜,R44,b RAffi U'đ bbR M.F 04 ffi5˛ វ™ddីធI™d ñb b bñb ីtUñUAflីវñb 44,bt ñ'UbБ„។

tñ,bk˜,R R4ីb ñ'™d5˚R,R67ñែR Å (b4 Rចំនួន 66 RិÅb ñ'™dñb bbbã˚ bdṞ) ។ 4ីb ñ'

™d5,ះUБ ីdUb'tñ,bk˜,R R4ី ˚Åbb5˛ះbbR666B 5˛ វbbR271 bÅ ត'5 dbñb5˛ វ Rđ˛ 5˚™dbRbfl@Rីã˚ bdṞ tdះbffib5tññb, ffi ។

tñ,btUឹñ ãិ b RAR,b'តឲƒb5Ṟ5 យd យ™dđ' kិdБ„វត,˛bRះ bbៃ5˛ទី15 ែខbីI B ˚2016។

2. េសចកីស

េង.បអំពីេ ល រណ៍ គណេនយJស6

ន់ៗ

b™b™dđ' ũđbRយƒb˚4R'Ч ែñb RbtUt b'ñ, Å™dbd U5˚d យ™dđ' kិdБ„វត,˛េនះ tត¸វ R UÅ˜ Ṟ4Åbt™b។ b™b™dđ' ũđbRយƒ#˚ÅbRះ tត¸វ RAR,វត " Å R db,ីbÅ ñ'tũU'B ˚#˚Åអស់

ែដល RUÅ˜ Ṟ bbñែbÅែត RUb ñ'b5JÅdីbRះ។

2.1 b˛bñ RៃR™dbd U5˚

d យ™dđ' kិdБ„វត,˛dUb'tñ,bk˜,Rែñbtត¸វ RUÅ˜ Ṟffit ñ'bd b (b ™ត' “KHR”) tត¸វ R bd Uចំេឡងbt™b™dbR តៃ5 bñb RិÅtbUb bb Å'ñdũđbRយƒñb, ffi (b ™ត' “CAS”) និងb™b-

™dđ' ែđI˚របស់ធI™dñb b។

2. េសចកីស

េង.បអំពីេ ល រណ៍ គណេនយJស6

ន់ៗ (ត)

2.1 b˛bñ RៃR™dbd U5˚ (ត)

b™b™dđ' ũđbRយƒែñb RbtUt b' A5 R dR,b™ dីb™b™dđ' ũđbRយƒ ែដលtត¸វ

Rbũ44,bb b' RិÅbtUt b'ffi4˛b bb bUb tUb4b RិÅយ, ធិ™db5JÅЧ។ d យ™dđ' kិdБ„វត,

ែñb R U'bñffib,យbRះ bិR RU˚đÅUÅ˜ ṞA˚dីb˛ R dkិdБ„វត, b4 5bkdБ„ិ វត, RិÅb˚kdb˛ 5'

t ñ' bñយAR,bbbb bយ, ធិ™dbb5JÅbt dីtdះbffib5tññb, ffibIះb4។ ñ˛5bRះd យ™dđ

kិdБ„វត,˛#˚ÅbRះ bt U'UÅ˜ Ṟ5˚bБះែតA ñែñb RtffiUអំពីb™b™dđ' ũđbRយƒ Rីតិវធ bbñ, Åtdះbffib5tññb, ffiែតU",bb ះ។

ី RិÅ™dAR,វត

™dbd U5˚d យ™dđ' kិdБ„វត,˛ែñbtbUb bbÅ'ñdũđbRយƒñb, ffi តtb¸វÃƒbtUt b'™d " R'

b R RិÅ™dbR ត ែñb R5bU"ះБb'ñb'ចំនួនt4dƒbñb RិÅបំណុ ល RិÅ™dbតtតñÅt4dƒbñb Rិង

បំណុ លយ dែñb Rbយ™dđ' ũិតtតឹb™bUdbិ 5 4ៃRd យ™dđ' kិdБ„វត, RិÅU"ះБbñ' b'ចំនួនៃន

5˚đ˛ b RិÅ5˚bយែដល Rbយ™dđ' bbñ, ÅA˚ឡ,ÅbdbៃR™dbធ d យ™dđ' bRះ។ bUb#ះffi™d " R'b R #˚ÅbRះ ែ5 ñb bb™dយb'ñឹÅñ´b,tñឹតU˚5,តdUb'ũđៈtũU'tũÅb bbtdឹតិ ™dđ' RិÅbñb db5JÅЧI

bdbU5, U R ñ´bñយ ñ´b4 5bffiñ'bñ'ចុងbt™យA5R,bdី™d " R'b R#˚ÅbRះ។ ែ5 ñែñb#ñ'ទងនឹង

™dវRិ5' យ ឬ dbũ, b Ṟñ ,ÅñtbិតR b' ឬែ5 ñែដល™dbR ត RិÅ™d " R'b R Rbñ.đៈffibdវR 5˚bБះ

d យ™dđ' kិdБ„វត,˛ tត¸វ RbតtតñÅbbñ, Åកំណត់b b' 3។

2.2 bÅ'ñរũđbRយƒkdБវត,„ិ

bbៃ5˛4ី28 ែRbីH B ˚2009 tñ,btUឹñ ffiតិũđbRយƒៃRtñb,Åbbñ ñិ5 RិÅkិdБ„វត,˛ RtU™bññ'

ឲƒbtUbÅ'ñdd យ™dđ' #ñ'4ÅRឹÅkdិ Бវត,„ ˛AR dffiតិៃRñb, ffi (b ™ត' “CIFRS”) ែñbែ5 ñ#Å˚ tbÅ, b

bbÅ'ñd#Å˚ Ab' ែñbb5Ṟ5 យbñយtñ,btUឹñ bÅ'ñdũđbRយƒAR dffiតិ db#Å˚ បំណកtbយ RិÅ

វbិ bធRñb Бñ'd'R b5JÅЧែñbA5bñត Rñ, Å™bៈេទសៈII5˚bБះbÅ'ñdនីមួយៗ bñយt™R'ែតUែR˛b

Бñƒ “ñb, ffi”។ AÅ dែñb R™dទទួលខុសtត¸វffib@dđៈ tត¸វbd U5˚d យ™dđ' kិdБ„វត,˛របស់R, Rឲƒ

tbUb b CIFRS bt ប់™dយUdbិ 5 4ũđbRយƒែñbNU'b5 bbbៃ5˛4ី1 ែRbñb B ˚2016 ឬ™dយUdbិ 5 4 ũđbRយƒUI˛ U'ពីេនះ។

b Å bbb5dែđI˚bbR 086 សហវ-ñflũ 5,ះៃ5˛4ី30 ែRññ ñ B ˚2012 tñ,btUឹñ ffiតិ

ũđbRយƒ ៃRtñb,Åbbñ ñិ5 RិÅkិdБ„វត, RAR,b„ ត ិឲƒធI™d RិÅtũឹះb˛ Rkdិ Бវត,„ ˛ dR dbdbAR,វត

CIFRS dk˛តñb'™dយUdbិ 5 4 ែñbNU'b5 bbbៃ5˛4ី01 ែRbñb B ˚2016 ឬ™dយUdbិ 5 4UI˛ U'dីbRះ។ bbៃ5˛4ី

16 ែRវ5ិ ™ B ˚2015 ធI™dffiតិ ៃRñb, ffi Rb5 bិRិតb tñ,btUឹñ ffiតិũđbRយƒ bbb

,˚dR dbdbAR,វត

CIFRS រហូតñb'™dយ

Udbិ 5 4 ែñbNU'b5 bbbៃ5˛4ី01 ែRbñb B ˚2019 ឬ™dយ

Udbិ 5 4UI˛ U'dីbRះ។ tñ,b

tUឹñ ũđbRយƒffiតិមិន#R'b$ យតURឹÅb˚bđ dbRះbbbឡយ ũិតtតឹb™bUdbិ 5 4ៃRd យ™dđ' bRះ។

CAS bÅ'ñdũđbRយƒែñbñ˚d,ÅbtUt bU' 5,U R R dR,bែU ñdី CIFRS ffibt5Rែ5 ñ។

ñ˛b5 ះ ™dññ'ឲƒbtUt b' CIFRS RឹÅ R5bU"ះБb'b,យ5˚R,Rb bbd យ™dđ' kិdБ„វត,˛dUb'tñ,bk˜,R។

2. េសចកីសេង.បអំពីេ ល រណ៍ គណេនយJស6

2.3 ™dU˛d dU˛ ិយUđUdb4b '

ន់ៗ (ត)

ក. dUិយU'đ b™b RិÅdU

ិយU'đ bt U'UÅ˜ Ṟ

ũđRី#˚ÅAb'ែñb Rbbñ, Åd យ™dđ' kិdБ„វត,˛dUb'tñ,bk,˜R tត¸វ Rab'តៃb bñយbtUt b'

dUិយU'đ ៃXXx ™bbbñ ñិ5 5b Å ែñbtñ,bkR˜, bធ tUតិUតិ ™d (b ™ត' “dUិយU'đ b™b”) ។ tñ,b

ហ៊ុនdñ 4,ññ˚đត't ũđbRយƒ RិÅd យ™dđ' kិdБ„វត,˛ dUb'R, Rffit ñ'bd bែRd ែñbffiរបិយU'đ 5b Å

dUb'tñ,bk,˜R។ ™dñ˚đត'យñt ñ'bd bែR dffid˛UិយU'đ b™bdUb'tñ,bk˜,Rbñយbរt ñ'bd bែR d Rឥ4ិ

ពលffibdវR bbtUតិUតិ ™ddUb'tñ,bk˜,R។ d យ™dđ' kិdБ„វត,

tត¸វ RUÅ˜ Ṟffit ñ'bd bែR dែដលffi

dUិយU'đ b™b RិÅdUិយU'đ bt U'UÅ˜ ṞdUbtñ' ,bkR˜, ។

ខ. tUតិUតិ ™d RិÅbbត,bƒ

tUតិUតិ ™dffidU

ិយU'đ b5JÅЧbt dីt ñ'bd bែR d ែñbffidU

ិយU'đ b™b RិÅdU

ិយU'đ bt U'

UÅ˜ Ṟ tត¸វ Rñត't U˛ db ffit ñ'bd bែR d bAt U˛ dt ñ'I™bUdbិ 5 4ៃRtUតិUតិ ™dbIះ។ ចំេណញ

និង4តdី™dU˛ ddUិយU'đ ែñbUb bមកពី™d4˛#ត' btUតិUត ិ™dែបបេនះ RិÅdី™dU ˛dt4dƒbñb RិÅ

បំណុ លdUិយវត,˛IIែñbñ˚đត'ffidUិយU'đ b5JÅЧ bt dីt ñ'bd bែR d bAt U ˛dIñ˚b5'B ˚ tត¸វ ន

ñត't bbñ, Åd យ™dđ' b4 5b។

គ. ™dUÅ˜ Ṟffit ñ'ñ,b dAbbdñ

™dU˛ ddUUិយU'đ t ñ'bd bb ffit ñ'ñ,b dAbbdñ (US$) គឺbt ប់គណៈtũU'tũÅbtUt b'ែត

U",bb ះ RិÅែ5 ñb bbAt U˛ dt ñ'ffibធƒb ែñbb5Ṟ5 យbñយធI™dñb b I™bUdbិ 5 4d យ-

™dđ' ។ ត,bbRែñb RU˛ dbRះbិRtត¸វ Rbធ bវRñb េទ េហយមិនគួរបកtbយ ត,bbRbRះffiត,bbR

bt U'UÅ˜ Ṟ ñ˛5ត,bbRffit ñ'bd b ឬយb' ffiត,bbRtត¸វ RU˛ d ឬA5U˛ db ffit ñ'ñ,b dAbbdñ b At U˛ dt ñ'េនះ ឬAt U˛ dt ñ'b5JÅb4 តb4។

ៃ54ី31 ែRធ˛ B ˚2015 ៃ54ី31 ែRធ˛ B ˚2014

bd b/ñ,b dAbbdñ 4,050 4,075

2.4 b˛bñ RៃR™dbdUdb

d យ™dđ' kិdБ„វត,˛េនះ d,bUБ˛ bR˛វd យ™dđ' kិdБ„វត,˛dUb'4ីb ñ'™dñb b និងd យ™រណ៍

kិdБ„វត,˛dUb'Ub b4II bt™យdីb,UbNbR˛វbb'bbត,bƒ RិÅtUតិUតិ ™dAR db4b˚4R'Ч។

2. េសចកីស

េង.បេ ល រណ៍ គណេនយJស6

ន់ៗ (ត)

2.5 b5't ñ' RិÅb5't ñ'bមមូល

b5't ñ' RិÅb5't ñ'bbb˛b db Rb5't ñ'ñ ,Åៃñ bbត,bƒ™ RកំហិតbbធI™dñb b

t ñ'UbБ„bbធI™d™dវRិb ũb5't ñ'Åយtbb¸ dយៈbdbRី

ែñb R™bñ˚đត'bñbរយៈេពលបីែខឬ

តិ5ffiÅគិតNU'ពីៃ5˛ែដលtñ,bk˜,R Rb4 dbdṞbbṞ ñ, Å™dññb5't ñ'bIះbñbtUt b' bតtb¸វ™d 4˛b ។

ឥđ#Rវ

dUR' tត¸វ RUÅ˜ Ṟbbñ, ÅU˚đ, bbb bÅត,bƒ™d ។

2.6 ឥđ#Rអតិថិជន

ឥđ#RAតិ5ិflRtត¸វ Rbយ™dđ' ñ, Å bÅត,bƒ™d b5˚R,R4ឹñt ñ'េដមដកចំនួនែដល R

fltbះb5ṞdីUБ ីRិÅb˚វ@RធRឥđ#RAtññ'RិÅbÅJយ។'

ឥđ#Rtត¸វ Rfltbះb5ṞdីUБ ី bbbdbែñbbិR R dt ññ RឹÅA5tUb˛bt ñ'មកវញ

R។

2.7 b˚វ@RធRឥđ#RAtññ' RÅbÅJយិ

dtũU't™R'ៃRb˚វ@ tũU'tũÅ។

RធRឥđ#RAtññ' RិÅbÅJ'យ tត¸វ RũđIffibd Åbb'ែR bñយũđៈ

tñ,bk˜,R RAR,វត ™dbធ 5˚bត' ñ'ឥđ#R RិÅb˚វ@RធR bតtb¸វ™ddUbt' U™bេលខធ7-02-

186tU.ក. 5,ះៃ5˛4ី13 ែRñb„ B ˚2002។ tU™bbRះ តtb¸វÃƒtũឹះb˛ Rbីtñ¸kិdБ„វត,˛#˚Å យ bធ 5˚bត' ñ'

b˚bd តឥđ#Rរបស់R, RffiU,R ñ'ñ˛54Åbt™b bkយtត¸វt ññ ñtbិតAU Ud ៃRb˚វ@ tត¸វ Rñត't ។

RធRffiñ'bñ'

5˚bត' ñ' 5˚R,Rៃ55

ឥđ#RdយៈbdbRី (តិ5ffiÅ1B ˚):

,តñ˚đត' b˚វ@

RធR

bÅ'ñd 0-29 ៃ5˛ 0%

bt™bbÅ'ñd 30-59 ៃ5˛ 10%

bÅJ'យ 60-89 ៃ5˛ 30%

ត'UÅ' េលសពី 90 ៃ5˛bឡÅb 100%

ឥđ#Rdយៈbdbែវង (េលសពី1B ˚bឡÅb ):

bÅ'ñd 0-29 ៃ5˛ 0%

bt™bbÅ'ñd 30-179 ៃ5˛ 10%

bÅJ'យ 180-359 ៃ5˛ 30%

ត'UÅ' េលសពី 360 ៃ5˛bឡÅb 100%

2. េសចកីស

េង.បេ ល រណ៍ គណេនយJស6

ន់ៗ (ត)

2.7 b˚វ@

RធRឥđ#RAtññ' RិÅbÅJយ

(ត)

b˚វ@RធRffiñ'bñ' tត¸វ RũđI b គdយៃRឥđ#Rbbbb' bbេពលែដលឥđ#Rtត¸វ

Rbធ 5˚bត' ñ' េហយtត¸វ Rñត't ffi5˚bយ bbñ, Åd យ™dđ' b4 5b ។

tñ,bk˜,Rñត't b˚វ@RធR100% bt U'ឥđ#R ែដលផុត™bកំណត់សង 30ៃ5˛ ឬេលសពីេនះ។

ចំនួនb˚វ@

RធRែñbbbbកtbិតតtb¸វbñយធR™dñb b tត¸វ RUÅ˜ Ṟffib˚វ@

Rធន4˛b ។

ឥđ#Rtត¸វ Rfltbះb5Ṟbbbdbែñbឥđ#R#˚ÅbIះ bិRA5tUb˛bbñវṞ R។ ឥđ#R

ែñb Rfltbះb5Ṟ tត¸វ R™ត'b5Ṟdីឥđ#Rែñbbbbb' និងពីb˚វ@RធXxx U'ឥđ#R ត'UÅ'។

™dtUb˛b RbñវṞR˛វឥđ#Rែñb Rfltbះb5Ṟdីt™b,R និងtត¸វ Rñត't ffi5˚ណូ លtUតិUតិ -

™dbbñ, Åd យ™dđ' b4 5b ។

2.8 t4dƒbb តិ RិÅUd™ិ

t4dƒbb តិ RិÅUd™

. d

. d tត¸វ Rតñ't bៃ5 bñb ññdb

b'UÅ d RិÅ™d4តUÅ dែñbUb bមកពី

™dចុះ5យតៃb ។ ៃ5 bñbdb R5˚bយ@˛ bb' 5JÅЧ ñ ,Å™dIយñ˚ t4dƒbb ត ិbIះ មក™R'ទី Å˚ និង

bñ.Rđ˛ N˚ 5' bñb ីឲƒaA5bធ tUតិUតិ ™db b™dbt™Å4,ñdUb'ũđៈtũU'tũÅ។

5˚bយUR UI˛ U'b5JÅЧ tត¸វ Rñត't UБ˛ bb ñ, Åតៃb ៃRt4dƒbIះ ឬtត¸វ Rñត't ffit4dƒñ5' bñយែឡñ b™dសមtbU ែតbbbdbែñb R dt ññ 5btUb flR'bbñ ñិ5 IេពលAIũតៃន

t4dƒbIះRឹÅk˛d5˛bbññ, Åtñ,bk,˜R bkយៃ5 េដមៃនt4dƒbIះ A5tត¸វ Rab'ែវÅគួរឲƒbfl ffiñ' Rែត U",bb ះ។ 5˚bយេល™dfl,bfl,b RិÅ™dែ5#˚b5JÅЧb4 ត#˚ÅAb' tត¸វ Rñត't ffiUR,˛ñbbñ, Åd យ-

™dđ' b4 5b ែñbtUតិUតិ ™dbIះ Rេកតេឡង។

™dbធ dbbb' bt4 dƒbb តិ RិÅUd™. d tត¸វ Rñត't ffiUR˛,ñbbñ, Åd យ™dđ' b4 5b bវធ

b b រលស់េថរ bAt កំណត់ដូច4Åbt™b ៖

tUbã4 Aយ,™bbtUt b'

btũ ÅbÅ˜ db

RិÅUd™

. d™d

b'យ 3 - 5B

RយR 4 - 5B

Ud™. dñ˚,dƒ˛4'd 3B

™dែñb˚A4ីñែR Åfl,b តិ5ffiÅdaÅAយ,™bbbñ ñិ5 RិÅb5dbវbៃRñិ5 bR

តៃb b˚đb'Aយ,™bbtUt b'dUb't4dƒbñb RិÅវធ

ីb b db

b' tត¸វ Rtត¸តdិRិតƒ RិÅbធ និយ័ត

ñb b™dbbtbប tUbិRbU Rbb„ đៃR™dែtUtU¸bffibdវR bb,យ NU' ˚Ådី™bUdbិ 5 4d យ-

™dđ' b,Rbñ។

តៃb b ÅៃRt4dƒbñb bb,យ ែñbbbbdីតៃb ែñbA5tbÅ'bñវṞ RdUba' tត¸វ Rñត't

UR˛យ bÃƒbbtតឹbតៃb " R'b RែñbA5tbÅ'bñវṞ R។

5˚bđṞ ឬ4តdី™dbñ't4dƒbb តិ RិÅUd™. d tត¸វ Rñត't bb™ dលក់េចញៃនt4dƒbIះ។

t4dƒbb តិ RិÅUd™. dែñb Rbធ dbb'bd tũU'tត¸វ Rdñ 4,ñbbñ ,Åd យ™dđ' kdិ Бវ„ ត,

រហូត

ñb'bdbែñbt4dƒbIះtត¸វ Rbñ'b5Ṟ ឬfltbះb5Ṟ។

2. េសចកីស

េង.បេ ល រណ៍ គណេនយJស6

ន់ៗ (ត)

2.9 t4dƒbñbAdU

t4dƒbñb AdUីែñbd,b RAffi U'đ ñb វធ

ីñ˚,dƒ˛4'dែñb R4ិṞ RិÅ5˚bយБñ'd'R b5JÅЧ tត¸វ R

bយ™dđ' bៃ5 េដម ដករលស់UÅ d RិÅ™d4តែñbUb bbñdី™d5យ5,ះតៃb ។ Affi U'đ ñb វធីñ,˚dƒ˛4'd

ែដល Rទិញ tត¸វ Rbធ មូលធនñb bb˛bñ Rៃ5 bñbែñb RbñតbឡÅñ, Å™d4ិṞñb វធីffiñ'bñ'bIះមក

btUt b'។ t4dƒbñb Ad˛Uី tត¸វ Rbធ រលស់bbA យ™, bbtUt b ' " R'b RdUba' រយៈេពល5B ˚ bñយbtU

t b'វធ

ីb bរ ល

ស់េថរ។

5˚bយIIБñ'd'R RឹÅ™dែ5dñ ñb វធ bIះ RbñតbឡÅ។

ីñ˚,dƒ˛4'd tត¸វ Rñត't ffi5˚bយbbbdbែñbtUតិUតិ ™d

2.10 ™d5យ5,ះតៃb ៃRt4dƒbñbbិRែbRkdБវត,„ិ

t4dƒbñb ែñb RAយ,™bbtUt b'bិRñ˚đត' bិRtត¸វ Rbធ dbb'េទ និងtត¸វ Rtត¸តdិRិតƒtUN˚

B ˚ dñ™d5យ5,ះតៃb dUb'a។ t4dƒbñb #˚Å យbែñbtត¸វbũbធ dbb' tត¸វ Rbũtត¸តdិRិតƒdñ™dថយ

5,ះតៃb dUb'a bbេពលែដល Rtdឹតិ ™dđ' ឬ™d@ b'U˛ d™bៈb4bៈbb,យ5Å, bUÅ˜ Ṟ តៃb b Åរបស់

a RឹÅbិRA5tbÅ'មកវញ R។ ™d4តបង់Ub bមកពី™d5យ5,ះតៃb tត¸វ Rñត't b5˚R,Rbbb Ådaង

តៃb b ÅៃRt4dƒbIះ bធ Uffib,យតៃb ែñbA5យកbñវṞ

R។ តៃb ែñbA5យកមកវញ

R ũឺffiតៃb

b,យbែñbR b'ffiÅេគ daÅតៃb bbdbƒៃនt4dƒbIះ ññ5˚bយñ, Å™dលក់និងតៃb bbbtUt b'។ ñ, Å™d aយតៃb bñb ីdñ™dថយ5,ះ t4dƒbb តិ #˚Å យtត¸វ Rែបងែចកffitñ,bតូចៗU˚5,ត bñb ីñ˚đត'dីb˚k˛db5'

t ñ'dUb'aRីb,យЧ (5ñ UbÅ តb5't ñ')។

2.11 t ñ'ñbី

t ñ'ñbី tត¸វ Rñត't b5˚R,Rt ñ'bñb ែñbbិR#R'4˛#ត'។ bbk˜,យb5JÅЧែñb R5˚bយ

bñb ី44,b Rt ñ'ñbី b4 5b ។

tត¸វ Rbធ db

b'េលb˛bñ នរល

ស់េថរbbdយៈbdbៃRt ñ'ñbី

b ñ, Åd យ™dđ

t ñ'ñbី (5˚bយ™dt ñ') tត¸វ Rñត't ffi5˚bយbbñ ,ÅB ˚ែñb5˚bយtត¸វ Rbñត

េឡង bbñែbÅែត5˚bយ@˛ b'b bb™d4ិṞ ™dbÅbÅ' ឬ™d5bិតt4dƒbñb ែñb Rbñ.đៈbb តិ tũU't™R' tត¸វ Rbធ b˛bធRñb ែñbffiែ5 ñb,យៃRតៃb bñbdUb't4dƒbIះ។ ™dbធ b˛bធRñb ៃRt ñ'ñbី RឹÅtត¸វUБfU' bbbdbែñbbñb dN˚ 5'#˚ÅAb'tត¸វ RUБ U' bbbdbែñbññ'ឲƒbtUt b't4dƒ#˚Å bIះ ឬbbbdb Rbñ'។

2.12 អនុបំណុ ល

AR,U˚đ, btត¸វ RNត'4,ñffiU˚đ, bkិdБ„វត, bbbdbែñb R™តd ñិ5 bñិ5 bR bñb ីtUũb'

b5't ñ' ឬt4dƒbñb kិdБ„វត,˛b ឲƒAÅ db,យb5JÅb4 ត ឬbñb ីb@ ះU˛ dt4dƒbñb kិdБ„វត, ឬបំណុ ល

kិdБ„វត,˛ffib,យAÅ db,យb5JÅb4 ត bt™bbñ.Rđ˛ ែដលមិនសូវA˚bbយ5b5˚bБះtñ,bk˜,R bkយtUbិR bUa R dA˚bbយ5b5˚bБះtñ,bk˜,R aRឹÅtត¸វNត'ទុកffib˛bធR។ AR,U˚đ, bែñb RAR,b'តbñយ

ធI™dñb b tត¸វ RbU'UБ˛ bb ñ, Åbñbទុន ñ'4ី2 ñ, Å™dũđIb˛bRិធិ@˛ b'b,4 dUb'tñ,bk˜,R AR,bbbb bb™b™dđ' ែđI˚dUb'ធI™dñb b។

2. េសចកីស

េង.បេ ល រណ៍ គណេនយJស6

ន់ៗ (ត)

2.13 b˚វ@ិ RធRbt UUđ˚' , b RÅ5bយb5JÅЧ˚ិ

b˚វ@RធRtត¸វ Rñត't bbbdbែñbtñ,bkR,˜ R™តd ñិ5 b5 ˛វ5 U' ឬ™តd ñិ5 tUb b ែដល

ffib4 5bៃRtdឹតិ ™dđ' dីAតីត™b bkយa4˚RÅffiA5តtb¸វÃƒ R™d5˚bយធR@Rbñb ី4˛#ត'™តd - ñិ5 bIះ bkយ5˚R,R4ឹñt ñ'tត¸វ R " R'b Rũ,dÃƒbfl ffiñ' R។

bbbdbែñb R™តd ñិ5 tbbñ Å™ bt5RñtbិតៃRb˚k˛db5Ṟ bñb ី4˛#ត'™តd ñិ5 bIះtត¸វ R

ñ˚đត'bñយũិតb bb5˚bត' ñ'ៃR™តd ñិ5 bIះ#˚Åb˛b។b˚វ@RធRtត¸វ Rñត't b#ះUីffiñtbិតលហរូំ

b5ṞៃRR˛Å'bb,យbbñ, Å5˚bត' ñ'™តd ិ5 ñ˛5™ bIះ R5˚R,Rត˛5ក៏bñយ។

b˚វ@RធRtត¸វ Rabែ' វÅbឡÅ វṞ bតៃb U5 ,U R ៃR5˚bយែñbddឹÅ tត¸វ4˛#ត'™តd ñិ5 bIះ

bñយbtUAt b,RUÅ'dR bñb ី$, ះUb ˚Å™daយតៃb 4ី5 dU5, U R ៃRតៃb b5't ñ'គិត bbdbbវb និងH

និភ័យffiñ'bñ'b5JÅЧៃR™តd ñិ5 bIះ។ ™dbñRbឡÅៃRb˚វ@RធRbñយbdbdbbវbែñb RñR Åផុត tត¸វ Rñត't ffi5˚bយ™dt ñ'។

2.14 ™dñត't 5˚đ˛ b RិÅ5˚bយ™dt ñ'

5˚đ˛ b™dt ñ' Rbñdីឥđ#RAតិ5ិflR bbត,bƒbbធI™dñb b និងbbត,bƒbbធI™d tត¸វ Rñត't bb˛bñ RUÅ d។ bbbdbែñbឥđ#RAតិ5ិflR™ យffiឥđ#RbិRដំេណ រ™d (k,b™b

កំណត់េលសពី30ៃ5˛) ™dñត't 5˚đ˛ b™dt ñ'dីឥđ#RAតិ5ិflR tត¸វ Rdƒ,d4,ñb,យdយៈរហូតដល់េពល

ែដល44,b Rb5't ñ'ffiñ'ែbÅ។

5˚bយ™dt ñ'bbt ñ'ñbី និងអនុបំណុ ល tត¸វ Rñត't bbb˛bñ RUÅ d។

2.15 ãតិbR

ãតិbR ែñb ũី b't4dƒbb RHRិã'យffiñ'bñ' RិÅñb bិ4ិ bbt4dƒbRះ tត¸វ RNត' ñ'ffi ãតិbR tUតិUតិ ។ ™d4˛#ត'ãតិbR tUតិUតិ (™ត'ñÅRឹÅ™dbbñ4ឹñ5ិត b5JÅЧ ែñb44,b Rdី ũី b' t4dƒ) tត¸វ Rñត't ffiUR,˛ññ, Åd យ™dđ' b4 5b bb˛bñ Rb5dbbរយៈេពលៃនãតិbR ។

2.16 tUតិUតិ™d ũБñdR''ី

ũីែñbtត¸វ RNត'4,ñ R™dБñ'd'R tUbិRbU ũីbIះ Rb4 dbñយ@˛ b'ñី ឬbñយ

tUb bñី ñ ,Å™dtũU'tũÅ ũីb,យb5JÅb4 ត ឬ Rឥ4 ិdbffibdវR bb ũីb,យb5JÅb4 តñ ,Å™dbbtb5

5ិត bbែ5 ñtUតិUតិ ™d RិÅkិdБ„វត, ឬtUbRិ bUtñ,bkR˜, RិÅ ũីbIះbតិ bbbt™b™dtũU'tũÅdb ឬbតិ bb

bt™bឥ4ិ dbdbdUb'tñ,bkR,˜ bbែតb,យ។ ũីБñ'd'R A5ffi5ñU,ũ bឬffitñ,bkR,˜ bU'#Å˚ b flិñtũ¸bd

flិតñិតdUb'U,ũ bbIះñ´tត¸វ RNត'4,ñffi ũីБñ'd'R ែñd។

AR,bbb b5 U'bី dីtũឹះb˛ RធI™d RិÅkិdБ„វត,˛ ũីБñ'd'R tត¸វ RឲƒRិយbR'យ ffi ũី #˚Å យbែñb™R'™U'bñយ@˛ b'ឬbñយtUb b " ÅbH5bb'10%ៃនេដមទុនdUb'tñ,bk˜,R ឬ

Rbិ4ិ b ះbB ត db ñ, ÅdUb'tñ,bk˜,R។

#˚Å5ñU,ũ bែñb Rត,I4ីñ, ÅAãិ bñិ5 ™dñឹñI˚ ™dtũU'tũÅ ឬ ™dtត¸តdិRិតƒៃ5

2. េសចកីស

េង.បេ ល រណ៍ គណេនយJស6

ន់ៗ (ត)

2.17 dRdR dbbt ñ5bđṞ˚'

UR,˛ñdR bbt ñ'5˚bđṞ tត¸វ RũđI bb˛bñ R5 U'dR ñd ែñb RAR,b'តd5ffib˛ dd ឬ

RAR,b'តd5b,យែ5 ñធ˚ ũិតtតឹb™bUdbិ 5 4d យ™dđ' ñ ,Åtdះbffib5tññb, ffi ffi4ីñែR Åែñbtñ,b

k˜,Rbធ tUតិUតិ ™d RិÅUbÅ តt ñ'5˚bđṞffiU'dR ។

dR dR dtត¸វ RũđIbñយbtUវធីb bU˚đ, bñ, Å bÅត,bƒ™d bbbbb ÅUbb ះAbR ៃន

តៃb b ÅdUb't4dƒbñb RិÅU˚đ, bbbñ, Åd យ™dđ' kិdБ„វត,˛bធ URឹÅ5˚R,Rែñb RbtUt b'bt U'

™dũđIdR ។ dR dR dtត¸វ Rab'ែវÅ bAt dR ែñbddឹÅ RឹÅtត¸វAR,វត bbbbb ÅUbb ះAbR

bbbdbែñbñត't tតឡU'5˛bbñវṞ

bñយែ5 ñ bdR ែñb RAR,b'តffib˛ dd ឬ RAR,b'តរច

មួយែ5 ñធ˚

ũិតtតឹb™bUdbិ 5 4d យ™dđ' ។ dR dR dt4dƒbñb tត¸វ Rbũ™ត'ñÅffib,យនឹងdR dR dU˚đ, b tUbិR bUtñ,bk˜,R Rbិ4ិ b5˛ វ5 U'bñb ី4˛#ត'U˚đ, bdR RិÅdR t4dƒbñb ñ, ÅB ˚ bkយtUbិRbUa#ñ'4ÅRឹÅ

dR bbt ñ'5˚bđṞែñbñ˚đត'bñយAffi ធddR ñdែតb,យ b bbAÅ dffiU'dR ែតb,យ។

dR dR dt4dƒbñb tត¸វ Rñត't b,ះt ែត R dt ññ tñ,bk˜,RRឹÅ Rt ñ'ចំេណញffiU' dR IេពលAIũត bt U'យñbbb ÅUbb ះAbR bñbtUt b'។ dR dR dt4dƒbñb tត¸វ Rtត¸តdិRិតƒ bbbd Åbb'™dUdbិ 5 4d យ™dđ' Rីb,យЧ bkយtត¸វ Rñត't UR˛យdk˛តñb'ñtbិតb,យែñbbិR R d t ññ នឹង RAត˛tUb flR'dR Бñ'd'R RឹÅtត¸វbñតbឡÅ។

2.18 4,RUtbÅ,

b Å bñិ5 tdbbtd Åឥđ#Rែñb R5,ះkត˛bb4daÅ Instituto De Crédito Ofical (ICO) ៃនtdះ bffib5tñbAb " ṞRិÅtñ,bk,˜R tñ,bk˜,Rtត¸វUbÅ តRិÅdñ មូលRិធិ4,RUtb,Åbt U'™ddtÅឹÅbñb4,Rbñយ

b5˛dt ñ'5˚bđṞtUN˚B ˚Rីb,យЧdUb'R, Rនូវចំនួនែដលសមមូលនឹង 3.5% ៃនចំនួនt ñ'bñbឥđ#R ែñbbb bិR#R'4˛#ត'។4,RUtb,Åb5JÅЧbRះ ũឺbt U'dtÅីñb˛ U'R RិÅtត¸វ Rdñ 4,ñbbñ, ÅũđRី4,RUtb,Åb5JÅៗ b bAយ,™bឥđ#R ឬbUbិRñ˛bN ះ tត¸វ R™dយb'tdbdី ICO ។

2.19 ũbã

ហុ៊ន។

ũbãtត¸វ Rñត't ñ, Åb˛bធR bbñ, ÅB ˚ែñb ũbãtត¸វ RAR,b'តbñយ ũទុនិកdUb'tñ,ម

ũbãbt U'B ˚ែñb RtU™b bt™យ™bUdbិ 5 4 bÅត,bƒ™d tត¸វ RUÅ˜ Ṟbbñ, Åñ˚đត'

b b'bី dីtdឹត ™dđ' bt™យ bÅត,bƒ™d។

3. រ ៉ ន់@ ន រសន ត និង រវិនិច័ យគណេនយJស6ន់ៗ

™d " R'b R™dbR ត RិÅ™dវRិ5' យtត¸វ Raយតៃb ffiUR UI˛ U'ែ5 ñb bU4dិbbធR'ñ ,ÅB ˚មុន

និងñ b5JÅЧb4 តdb R™dddឹÅ4,ñៃRtdឹតិ ™dđ' IbdbAIũត ែដលេគbfl ffiñ' R dbbbkត,ផល

b b™bៈb4bៈb5JÅЧ។ tñ,bk˜,Rbធ ™d " R'b R™dbR តRិÅ™dវRិ5' យbñយũិតb bbA Iũត™b។

bRិយbR'យb4 5bៃR™d " R'b RũđbRយƒñtbbb ™ RឹÅb4 5bffiñ'ែb Åbb'។ ™d " R'b R™d

bR តRិÅ™dវRិ5 'យ ែñb RHRិã'យffibdវR Ub bÃƒ RRិយត' ñb ធ˚ñ˚,b bbត ៃb b Åៃនt4dƒbñb

និងបំđ, bñ, ÅB ˚UI˛ U'tត¸វ Rdិ ñ ñ˛54Åbt™b%

3.1 b˚វ@RធRឥណ#RAtññ' RÅbÅJយិ

tñ,bk˜,RAR,វត ™dbធ 5˚bត' ñ'ឥđ#R RិÅb˚វ@RធR bតtb¸វ™ddUb'tU™bbbR ធ7-02-186

tU.ក. 5,ះៃ5˛4ី13 ែRñb„ B ˚2002។ ធI™dñb bតtb¸វÃƒtũឹះb˛ Rbីtñ¸kិdБ„វត,˛#˚Å យbធ 5˚bត' ñ'

b˚bd តឥđ#RdUb'R, RffiU,R ñ' bkយtត¸វt ññ ñtbិតAU Ud ៃRb˚វ@RធRffiñ'bñ' tត¸វ Rកត់

t Atb'យb b™dbធ 5˚bត' ñ'Бñ'd'R ។ ñ, Å™dbធ ˚bត' ñ'ឥđ#Rតtb¸វÃƒtñ,bkR,˜ គិតdិNdb

b bbtUវតិ ៃR™dbÅt ñ' RិÅbñ.Rđ˛ kិdБ„វត,˛dUb'A ñRី t ñ'។

tñ,bk˜,Rñត't b˚វ@RធR100% bt U'ឥđ#R4តUÅ'ែñb5,ត™bñ˚đត'bÅ រយៈេពលេលសពី

30ៃ5˛ ឬbb ។ ចំនួនb˚វ@

នធនែដលេលសកtbិតតtb¸វbñយធR™dñb b tត¸វ RUÅ˜ Ṟffib˚វ@

Rធន4˛b ។

3.2 dRb bt ñ'5˚bđṞ

dR tត¸វ RũđI bb˛bñ RU˚đñtbយU5, U R ៃRU4U Б„តិ dR ñd U",ែR U4U Б„តិ #˚Åអស់េនះ

R™d@ b'U˛ ddីb,យt™b b,យt™ bkយ™dbbtb5ffi5,Åbt™យbb5˚R,RdR RឹÅbធ េឡងUI˛ U'dីAធិ™dñិ5 dUb'Aũ Iយññ RdR ñd។ bbbdbែñbb4 5bdR 5,Åbt™យR,b™ ពីចំនួនែដល Rñត't ពីñ˚U˛ÅbIះ

dbbb Åេនះនឹងbធ ÃƒU"ះБb'ñb'dR bbt ñ'5˚bđṞ និងb˚វ@ dR Rbធ េឡង។

RធRdR dR dbbñ, ÅB ˚ែដល™dកំណត់

3.3 dUិយUđb™b '

tñ,btUឹñ ãិ bយb'bÆṞ dUិយU'đ ែR dbd b R5bU"ះБb'bbñ ñិ5 b˛bñ Rñ, Åñ˚bđ d™d

tUតិUតិ ™d tdឹត ™dđ' និÅbñ.Rđ˛ b5JÅЧ។ ែR dbd bũឺffid˛UិយU'đ ែñbtñ,bk,˜Rab'ែវÅtUតិUតិ ™d

របស់R R RិÅbយ™dđ' ពីb4 5bdUb'R, R ñ´ñ˛5ffid˛UិយU'đ ែñb44,b Rdី ũ4,Rិñ RិÅUÅ' ũbãb

ឲƒ ũ4,RិñdUb'R, R5Åែñd។ ែR dbd b ũឺffidUិយU'đ ñ ,Åtbñ, dUbtU' b4bñb, ffi។

4. @ច់ ក់កងៃដ

2015 2014

БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdñិ

™d b'យñb b 45,852 11,322 51,553 12,651

b4II 3,835,773 947,104 1,609,065 394,863 3,881,625 958,426 1,660,618 407,514

5. សមតុលJេ ធ រក8 ល

2015 2014

БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdñិ

ũđRី5dR 31,590,641	7,800,158	23,668	5,809
t ñ'តb b'@Ibbbñb4,R(i) 2,336,820	576,993	1,168,410	286,726

4,RUtb,Å™តd ñិ5 (ii) 113,231 27,958 15,200 3,730

34,040,692 8,405,109 1,207,278 296,265

(i) t ñ'តbb'@Ibbbñb4R,

AR,bbb btU™bេលខធ7.07.163tU.ក.5,ះៃ5˛4ី13 ែRធ˛ B ˚2007 bីdី™d5 b'Affi U'đ ដល់tũឹះb˛ ន

bីtñ¸kិdБ„វត, tñ,bkR˜, តtb¸វឲƒែ5dñ t ñ'តb b'@Ibbbñ b4,RbbធI™dñb b bbR ឹÅ10% ៃនេដមទុន

របស់R˛ R។ t ñ'តb b'bRះ នឹងtត¸វUÅិ bfl˛Rtñ,bk,˜RវṞ bbbdbtñ,bkR,˜ bt' ũ5ិត UБ U'tUតិUតិ ™dAflីវñb

របស់R, R។ t ñ'តb b'@Ibbbñb4,R tត¸វ Rñ˚đត'ffit ñ'bd b RិÅ44,b RAt ™dt ñ' 3% ñ, Åb,យ B ˚។

(ii) 4,RUtbÅ™តdñិ5

AR,bbb btU™bេលខធ7.07.163tU.ក. bីdី™d5 b'Affi U'đ ដលtũឹ់ ះb˛ នbីtñ¸kdិ Бវត,„ ˛ 4,RUtb,Å

™តd ñិ5 ũឺffi4,RUtb,ÅAU Ud ែñbtត¸វ RũđI bAt 8% ៃRt ñ'UbБ„របស់អតិថិជន ។ ទុRUtb,Å

™តd ñិ5 d,˚ R™dt ñ'b4។

6. សមតុលJេ ធ រេផ ងៗ

2015 2014

БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdñិ

ũđRី5dR	15,149,529	3,740,623	3,625,465	889,684
ũđRីbR	J˚ 11,911,967	2,941,227	8,249,072	2,024,313
ũđRីt ñ'UbБ„ R™bñ˚đត' (*) 43,655,880		10,779,230 44,780,056		10,988,971
70,717,376		17,461,080 56,654,593		13,902,968

ũđRី5dR មិន44,b R™dt ñ'b4។ At ™dt ñ'tUN˚B ˚ ៃRũđRីt ñ'UbБ„ R™bកំណត់និង គណនីbRJ˚ R5bI ះdី 0.25% b 4.75% ñ, Åb,យB ˚ (2014៖ 0.25% b 4.75%)។

(*) ũđRីt ñ'UbБ„ R™bñ˚đត'#˚ÅAb' Rdយៈbdbb,យB ˚។ añ´tត¸វ Rññ'Ub ˚bt U'™d

ទទួb Rឥđ#RធI™d (កំណត់b b'13) ffib,យធI™dñ, Åtb,ñ។

7. ឥណ6នអតិថិជន

2015 2014

БRbd b' ñb, dAbbdñិ БRbd b' ñb, dAbbdñិ

ឥđ#RធI™dã˛bិៈ

ឥđ#RUБ U'វũ 190,061,900 46,928,864 127,229,565 31,221,978

ឥđ#Rtñ,bbbũី ៈ

13,148,418	41,450,617	10,171,931
89,068,608	216,403,486	53,105,150

ឥđ#R R™bñ˚đត' 53,251,093

ឥđ#R5ñត flRៈ

ឥđ#R R™bñ˚đត' 360,727,863

ឥđ#RUБ U'វũ 149,478,071 36,908,166 81,955,620 20,111,809

ឥđ#RU,ũ bិñ 9,318,156 2,300,779 3,102,820 761,428

762,837,083 188,354,835 470,142,108 115,372,296

b˚វ@RធRឥđ#RAtññ' RិÅbÅJយ'

b˚វ@ b˚វ@

RធRffiñ'bñ' (658,472) (162,586) (208,938) (51,273)

RធR4˛b (1,189,681) (293,748) (254,915) (62,556)

(1,848,153) (456,334) (463,853) (113,829)

ឥđ#RAតិ5ិflRb,4 760,988,930 187,898,501 469,678,255 115,258,467

7. ឥណ6នអតិថិជន (ត)

UែtbUtb¸bb˚វ@

RធRឥđ#RAតិ5ិflRAtññ' RិÅbÅJ'យ Rñ˛54Åbt™b%

2015 2014

БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdñិ

ũិតtតឹbៃ5˛4ី01 ែRbñb 463,853	113,829	446,135	111,674
b˚វ@ិ RធRñ, ÅB ˚ 1,952,391	482,072	422,803	103,755
ជtbះdីUБ ីñ, ÅB ˚ (554,820)	(136,993)	(413,242)	(101,409)

(4ត)/ចំេណញពី™dU˛ ddUិយU'đ (13,271) (3,277) 8,157 2,002

bbb Ådី™dU˛ ddUិយU'đ - 703 - (2,193)

ũិតtតឹbៃ5˛4ី31 ែRធ˛ 1,848,153 456,334 463,853 113,829

ឥđ#RAតិ5ិflRtត¸វ Rវ ũñ˛54Åbt™b%

(ក) វ

ũ bវb

'យbbññិ5

2015 2014

БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdñិ

ñbិñb 365,376,576	90,216,439	289,560,647	71,057,826
ជំនួញ RិÅБđិ fl ñb 126,990,749	31,355,740	74,467,646	18,274,269
5˛ះ/tũ¸bd 171,373,286	42,314,392	49,190,148	12,071,202
bbañb 74,085,515	18,292,720	44,075,576	10,816,092
សំណង់ 12,468,379	3,078,612	4,562,011	1,119,512
ñឹñflБ, R 1,852,388	457,380	813,692	199,679
b5JÅЧ	10,690,190 2,639,552 7,472,388 1,833,716
762,837,083	188,354,835	470,142,108	115,372,296

(ខ) វ

ũ bb˛ R dRិbវbRñ R

2015 2014

БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdñិ

RិbវbRñ R 762,837,083 188,354,835 470,142,108 115,372,296

7. ឥណ6នអតិថិជន (ត)

(គ) វ

ũ b4˚Iñ'4˚RÅ

2015 2014

БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdñិ

អតិថិជន 753,518,927 186,054,056 467,039,288 114,610,868 ឥđ#RU,ũ bិñ 9,318,156 2,300,779 3,102,820 761,428 762,837,083 188,354,835 470,142,108 115,372,296

(ឃ) វ

ũ b5˚bត' ñ'

2015 2014

БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdñិ

ឥđ#RbÅ'ñd

R™d@I	518,689,562	128,071,497	301,233,347	73,922,294
bិR R™d@I	242,299,371	59,827,004	168,444,908	41,336,174
ឥđ#Rbt™bbÅ 'ñd
R™d@I	544,623	134,475	82,227	20,178
bិR R™d@I	393,046	97,048	102,920	25,256
ឥđ#RbÅJ'យ
R™d@I	229,031	56,551	77,816	19,096
bិR R™d@I	264,934	65,416	48,302	11,853
ឥđ#R ត'UÅ'
R™d@I	60,874	15,031	68,536	16,819
bិR R™d@I	355,642	87,813 84,052 20,626
	762,837,083	188,354,835 470,142,108 115,372,296

(ង) វ ũ bAt ™dt ñ' (tUNែខ)˚

At ™dt ñ'tUN˚ែR Rñ˛54Åbt™b ៖

2015 2014

ឥđ#RffiែR dbd b	2.50% - 3.50%	2.50% - 3.50%
ឥđ#Rffiñ,b dAbbd	ñ 1.60% - 3.50%	1.70% - 3.50%
ឥđ#Rffiៃ5 ត	2.45% - 3.50%	2.50% - 3.50%

ិ

8. ទពJសកម េផ ងៗ

2015 2014

БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdñិ

UÅ d™dt ñ'tត¸វ44,b 12,576,598	3,105,333	8,502,948	2,086,613
5˚bយUÅ'b,R 6,787,820	1,676,005	1,303,066	319,771
5˚bយdb˚ b't ñ'ñbី 2,727,547	673,468	2,068,344	507,569
b5JÅЧ	1,274,242 314,628 415,493 101,961
23,366,207	5,769,434	12,289,851	3,015,914

bb't4dƒbñb b5JÅb4 ត tត¸វ RbũddឹÅ នឹÅយñb btUt b' នឹÅ44,b Rមកវញ

ñ, Ådយៈbdb

b,យB ˚ bt™យñ˚b5'B ˚ bbñែbÅែត5˚bយdb t b'bbbdីb,យB ˚ bt™យñ˚b5'B ˚។

b't ñ'ñbី 5˚R,R 1,134 bRbd b ែñbtត¸វយñb btU

9. ទពJសមEត ិ និងបរ

. រ

btũ ÅbÅ˜ db

RិÅUd™. d

Ud™. d

™dែñbA˚

™d

b'យ RយR

ñ,˚dƒ˛d4'd

4ីñែRÅ

fl,b សរប

БR'bd b БR'bd b БR'bd b БR'bd b БR'bd b

ũិតtតឹbៃ54ី01 ែRbñb 2014

ៃ5 bñb	617,648	5,665,120	2,040,554	-	8,323,322
db˚ b'UÅ d	(314,665)	(3,165,195)	(1,632,739)	-	(5,112,599)
តៃb5 ,ះUБ ីb4,	302,983	2,499,925	407,815	-	3,210,723
ñ˚b5'B ˚ៃ5ទ˛ ី31 ែខធ˛ B 2˚ 014
តៃb 5,ះUБ ីb,4 bñbB	˚ 302,983	2,499,925	407,815	-	3,210,723
™d4ិṞUែR˛b	458,553	1,820,559	491,914	625,326	3,396,352
™dbñ'b5Ṟ	(37,925)	(6,003)	(1,207)	-	(45,135)
រលំ ស់	(212,375)	(1,036,023)	(312,534)	(52,127)	(1,613,059)
តៃb5 ,ះUБ ីb4, 5 ,ÅB ˚	511,236	3,278,458	585,988	573,199	4,948,881
ũិតtតឹbៃ54˛ ី31 ែខធ˛ B ˚2014
ៃ5 bñb	994,354	7,445,143	2,458,718	625,326	11,523,541
db˚ b'UÅ d	(483,118)	(4,166,685)	(1,872,730)	(52,127)	(6,574,660)
តៃb5 ,ះUБ ីb4,	511,236	3,278,458	585,988	573,199	4,948,881

bbb˛bffiñ,b dAbbdñ

125,457 804,530 143,800 140,662 1,214,449

9. ទពJសមEតិ និងបរ

. រ (ត)

btũ ÅbÅ˜ db

RិÅUd™. d

Ud™. d

™dែñbAទី

™d

b'យ RយR

ñ,˚dƒ˛d4'd

ñែRÅ

fl,b សរប

БR'bd b БR'bd b БR'bd b БR'bd b БR'bd b

ũិតtតឹbៃ54ី01 ែRbñb 2015

ៃ5 bñb	994,354	7,445,143	2,458,718	625,326	11,523,541
db˚ b'UÅ d	(483,118)	(4,166,685)	(1,872,730)	(52,127)	(6,574,660)
តៃb5 ,ះUБ ីb4,	511,236	3,278,458	585,988	573,199	4,948,881
ñ˚b5'B ˚ៃ5ទ˛ ី31 ែខធ˛ B 2˚ 015
តៃb 5,ះUБ ីb,4 bñbB	˚ 511,236	3,278,458	585,988	573,199	4,948,881
™d4ិṞUែR˛b	440,927	2,323,557	799,215	55,432	3,619,131
™dbñ'b5Ṟ	-	(5,653)	(166)	(3,269)	(9,088)
រលំ ស់	(262,911)	(1,463,733)	(429,192)	(67,510)	(2,223,346)
តៃb5 ,ះUБ ីb4, 5 ,ÅB ˚	689,252	4,132,629	955,845	557,852	6,335,578
ũិតtតឹbៃ54˛ ី31 ែខធ˛ B 2˚ 015
ៃ5 bñb	1,429,120	9,673,334	3,011,890	676,955	14,791,299
db˚ b'UÅ d	(739,868)	(5,540,705)	(2,056,045)	(119,103)	(8,455,721)
តៃb5 ,ះUБ ីb4,	689,252	4,132,629	955,845	557,852	6,335,578
bbb˛bffiñ,b dAbbdñិ 170,186 1,020,402 236,011 137,741 1,564,340

10. ទពJសកម អរប

t4dƒbñb AdU

ី db

Rៃ5 bñbñb វធ

ីñ˚,dƒ˛4'd RិÅñៃtbAffi U'đ Rñ˛54Åbt™b ៖

2015 2014

БR'bd b БR'bd b

IbñbB ˚ ៃ5 bñb	271,732	190,298
db˚ b'UÅ d	(188,663)	(181,013)
តៃb5 ,ះUБ ីb,4	83,069	9,285
ñ˚b5'B ˚ តៃb 5,ះUБ ីb,4 bñbB ˚ 83,069		9,285
™d4ិṞUែR˛b 10,283		81,434

រលស់ (19,309) (7,650)

តៃb5

,ះUБ ីb,45

,ÅB ˚ 74,043 83,069

ñ˚b5'B ˚

ៃ5 bñb 282,014 271,732

dbb'UÅ d (207,972) (188,663)

តៃb5,ះUБ ីb4, 74,042 83,069

bbb˛bffiñ,b dAbbdñ

18,282 20,385

11. ពន¸

(ក) dRd

™dវ

R dt4dƒbñb

ũdR dR dt4dƒbñb និង បំណុ លdR dR d Rñ˛54Åbt™b%

2015 2014

БR'bd b ñ,b dAbbdកិ БR'bd b ñ,b dAbbdñិ

dR dR dt4dƒbñb 1,322,570 326,561 751,977 184,534

U˚đ, bdR dR d (52,370) (12,931) (32,689) (8,022)

dR dR dt4dƒbñb -b,4 1,270,200 313,630 719,288 176,512

11. ពន¸ (ត)

(ក) dRdR dt4dƒbñb (ត)

UែtbUtb¸bៃRdR dR dt4dƒbñb b,4 Rñ˛54Åbt™b ៖

2015 2014

БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdñិ

bbត,bƒIbñbB ˚ 719,288	176,512	570,258	142,743
ñត't ñ, Åd យ™dđ' b4 5ល 550,912	136,028	149,030	4,927

bbb Ådី™dU˛ ddUិយU'đ - 1,090 - 28,842

bbត,bƒI5,ÅB ˚ 1,270,200 313,630 719,288 176,512

UែtbUtb¸bៃR5˚đ˛ bdR dR dt4dƒbñb b,4 /(U˚đ, b) bbñ, ÅA˚ឡ,ÅB ˚ Rñ˛54Åbt™b ៖

4តេល

t ñ'dÅ R' ន

4តdី™d

dbb't4dƒ

b˚វ@R@ន

™dbt ñtUN

U˛d របិយUđ'

Ud™. d

ឥđ#R

B ែ˚ ដលមិន

ែដលbិR#R

និងt4dƒ

4˛b

RbtUt b

44,bb b

bñbអ

របី UÅd b5JÅЧ សរប

Бនេ់ រ ល Бនេ់ រ ល Бនេ់ រ ល Бនេ់ រ ល БR'bd b Бនេ់ រ ល

ũិតtតឹbៃ5˛4ី01 ែRbñb B ˚2014

ñត't ñ, ÅR˛Å'ឥđdR ñ, Å

503,125

63,656

3,477

570,258

d យ™dđ' b4 5b

50,983

78,134

56,079

(36,166)

149,030

ũិតtតឹbៃ5˛4ី31 ែខធ˛ B ˚2014

50,983

581,259

119,735

(32,689)

719,288

bbb˛bffiñ,b dAbbdñ

12,511 142,640 29,383 (8,022) - 176,512

ũិតtតឹbៃ5˛4ី01 ែRbñb B ˚2015

ñត't ñ, ÅR˛Å'ឥđdR ñ, Å

50,983

581,259

119,735

(32,689)

719,288

d យ™dđ' b4 5b

186,951

200,741

80,591

(19,681)

102,310

550,912

ũិតtតឹbៃ5˛4ី31 ែខធ˛ B ˚2015

237,934

782,000

200,326

(52,370)

102,310

1,270,200

bbb˛bffiñ,b dAbbdñ

58,749 193,086 49,463 (12,931) 25,263 313,630

11. ពន¸ (ត)

(ខ) 5˚bយdRb bt ñ'5˚bđṞ

2015 2014

БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdñិ

dR bbt ñ'5˚bđṞñ, ÅB ˚ 12,886,332	3,181,810	7,702,015	1,890,065
dR dR dt4dƒbñb (550,912) (136,028) (149,030) (36,572)
12,335,420	3,045,782	7,552,985	1,853,493
™d " R'b RdR R ះIB ˚b,RЧ	-	- 160,376 39,356
5˚bយdR bbt ñ'5˚bđṞ	12,335,420	3,045,782 7,713,361 1,892,849

(i) U˚đ, bdR bbt ñ'5˚bđṞ

2015 2014

БRbd b' ñb, dAbbdñិ БRbd b' ñb, dAbbdñិ

ũិតtតឹbៃ5˛4ី01 ែRbñb	6,677,587	1,638,672	4,022,431	987,100
5˚bយdR bbt ñ'5˚bđṞñ, ÅB	˚ 12,886,332	3,181,810	7,702,015	1,890,065
dR bbt ñ'5˚bđṞ RUÅ'	(8,255,882)	(2,038,489)	(5,046,859)	(1,238,493)
bbb Ådី™dU˛ ddU˛ ិយU'đ ũិតtតឹbៃ5˛4ី31 ែខធ˛	- 11,308,037	10,115 2,792,108	- 6,677,587	- 1,638,672
(ii) ™db5˛ Å@˛ ត'UR,˛ñdR bbt ñ'5˚bđṞ ែñbtត¸វ Rũ		đI bAt dR ñ˚đត' b5 U' bធ Uនឹង

UR,˛ñdR bbt ñ'5˚bđṞ ែñb RUÅ˜ Ṟbbd យ™dđ' b4 5b Rñ˛54Åbt™b %

2015 2014

БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdñិ

ចំbđṞb,RUÅ'dR bbt ñ'5˚bđṞ	61,144,991	15,097,528	38,148,147	9,361,508
dR ũđI bAt 20%	12,228,998	3,019,506	7,629,629	1,872,302

5˚bយែñbbិRA5™ត'ñÅ b5 U'dR 106,422 26,276 (76,644) (18,809)

12,335,420 3,045,782 7,552,985 1,853,493

AR,bbb b5 U'bdbddR ñb, ffi tñ,bk˜,R R™តd ñិ5 UÅ'dR bbt ñ'5˚bđṞbflីវñb b At មួយbែñbR b'ffiÅbũ daÅdR bbt ñ'5˚bđṞ bAt 20% ៃRt ñ'5˚bđṞffiU'dR ឬdR AU -

Ud 1% ៃនផលរបរ។

БR'bd b ñ,b dAbbdñិ БRbd b' ñb, dAbbdñិ

t ñ'UbБ„bRJ˚ 548,004 135,310 - -

t ñ'UbБ„ R™bñ˚đត' 566,632 139,909 - -

1,114,636 275,219 - -

ũិតtតឹb™bUdbិ 5 4 bÅត,bƒ™d t ñ'UbБ„អតិថិជន Atb'យb េលbñ.Rđ˛ RិÅdUិយU'đ

44,b RAt ™dt ñ'tUN˚B ˚។ bb't ñ'UbБ„#˚ÅAb'dUb'Aតិ5ិflR RAយ,™bb,យB ˚ េលកែលងែត

t ñ'UbБ„5˚R,R 86bRbd b ែñb RAយ,™bbbbdីb,យB ˚។

t ñ'UbБ„bRJ˚ 1% - 3%

t ñ'UbБ„ R™bñ˚đត' 3.5% - 10.5%

13. ឥណ6នវិ របន

2015

БR'bd b ñ,b dAbbdñិ

2014

БR'bd b ñ,b dAbbdñិ

3,980,411 982,818

12,439,577 3,052,658

3,980,411 982,818

12,439,577 3,052,658

ឥđ#Rវ dUR'

ឥđ#Rវ dបន៍bិR R™d@I RិÅ RAយ,™bមួយB ˚ (A5UR bbbdbៃ5˛5,តñ˚đត') RAt

20,075,000	4,956,790	15,037,500	3,690,184
(3,980,411)	(982,818)	(12,439,577)	(3,052,658)
16,094,589	3,973,972	2,597,923	637,526

™dt ñ'dី 9% b 10% ñ, Åb,យB ˚។ tñ,bk˜,Rbb Rចំែណកៃនឥđ#Rវ

dUR'ែñbbិR RbtUt b' ñ˛54Åbt™b%

2015 2014

bbត,bƒែñbAR,b'ត bbត,bƒ RbtUt b' សមត,bƒមិន RbtUt b'

БR'bd b ñ,b dAbbdñិ

14. ក់កម

2015 БR'bd b ñ,b dAbbdñិ			2014 БR'bd b ñ,b dAbbdñិ
t ñ'ñbី ñ, Åtb,ñ (*)	91,350,000	22,555,555	81,789,584	20,071,063
t ñ'ñbី bt tb,ñ (**)	625,795,414	154,517,387	337,185,496	82,744,908
	717,145,414	177,072,942	418,975,080	102,815,971

(*) tñ,bk˜,R Rññ'Ub ˚t ñ'UbБ„ R™bñ˚đត' ចំនួន43.65БR'bRbd b (ñ˚đត'b b' 6) bñb ី 44,b Rt ñ'ñbី dីធI™dñ, Åtb,ñ។

(**) t ñ'ñbី bRះ dbUБ˛ bAR,U˚đ, b ែñb R5˚R,R4ឹñt ñ'tU đffi16БR'bRbd b (ចំនួន 4bR

ñ,b dAbbdñ) tត¸វ RAR,b'តbñយធI™dñb b bbñ ,ÅែRñb„ B ˚2014។

	2015	2014
t ñ'ñbី ffiែR dbd b	9.00% - 12.35%	9.00% - 13.00%
t ñ'ñbី ffiñ,b dAbbd	ñ 2.55% - 10.50%	5.50% - 10.50%
t ñ'ñbី ៃ5 ត	8.50% - 10.85%	8.50% - 10.50%
15.	បំណុ លេផ ងៗ

bbñ, Åt ñ'ñbី Rចំនួន 450БR'bRbd b ែដលAយ,™bbbbdីb,យB ˚។ At ™dt ñ'tUN˚B ˚ Rñ˛54Åbt™b%

2015 2014

БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdñិ

UÅ d™dt ñ'tត¸វUÅ' 8,880,172 2,192,635 5,276,573 1,294,865

UÅ dt ñ'dÅ R' និÅt ñ'bbñ4ឹñ5ិត U,ũ bិñ	9,119,629	2,251,760	5,348,793	1,312,587
dR ™ត'4,ñtត¸វUÅ'	942,195	232,641	508,168	124,704
5˚bយUÅ db5JÅЧ	603,386	148,984	396,478	97,296
បំណុ លb5JÅЧ	1,840,253	454,383	689,006	169,077
	21,385,635	5,280,403	12,219,018	2,998,529

bbñ, ÅU˚đ, bb5JÅЧ R5˚R,R 512bRbd b tត¸វ Rdd

ឹÅ RឹÅ4˛#ត'bbbdីb,យB ˚។

16. េដមទុន

LOLC Micro Investments Ltd DWM Funds S.C.A.-SICAV SIF

2015 2014

БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdñិ

14,021,000	3,461,975	14,021,000	3,440,736
8,639,200	2,133,136	8,639,200	2,120,049

TPC-ESOP Co., Ltd 708,000 174,815 708,000 173,743

23,368,200 5,769,926 23,368,200 5,734,528

b'ñb bិ4ិ RិÅ5˚R,R ũk˜,R tត¸វ RUÅ˜ Ṟñ˛54Åbt™b ៖

2015 2014

b'ñb bិ4ិ

5˚R,R ũk˜,R b'ñb bិ4ិ

5˚R,R ũk,˜R

LOLC Micro Investments Ltd 60.00% 140,210 60.00% 140,210

DWM Funds S.C.A.-SICAV SIF 36.97% 86,392 36.97% 86,392

TPC-ESOP Co., Ltd (*) 3.03% 7,080 3.03% 7,080

100.00% 233,682 100.00% 233,682

5˚R,R ũk˜,Rធb bdប ũិតtតឹbៃ5˛4ី31 ែខធ˛ B ˚2015 Rចំនួន 233,682 ũk,˜R ែñb Rតៃb bb

នឹង100,000bd bñ, Åមួយ ũk˜,R (ៃ5˛4ី31 ែRធ˛ B ˚2014 ៖ 233,682 ũk,˜R ែñb Rតៃb bbន ñ, Åមួយ ũហ៊ុន)។ bb' ũk,˜Rែñb Rអនុម័ត tត¸វ Rb5Ṟ5 យ និង R4˛#ត'tũU'ចំនួន។

ឹង100,000bd b

(*) TPC-ESOP Co., Ltd ũឺUbÅ តbឡÅbñយAR,b„ តឲƒU,ũ bិñA5 RÃ™b4ិṞ ũk˜,Rbbtñ,bk˜,R។

ESOP RAត˛tUb flR'bt U'U,ũ bិñ5˛bdb

17. ចំណូ ល រ ក់

5˚ែđñAãិវឌ tñ,bk˜,Rñ, ÅdយៈbdbែវÅ។

2015 2014

БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdñិ

5˚đ˛ b™dt ñ'dី ៖

ឥđ#Rអតិថិជន 166,150,473 41,024,808 110,382,060 27,087,622

t ñ'UbБ„bbធI™dñb b RិÅធI™d

b5JÅЧ 2,266,281 559,576 1,797,751 441,166

168,416,754 41,584,384 112,179,811 27,528,788

18. ចំ8យ រ ក

2015 2014

БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdñិ

t ñ'ñbី ñ, Åtb,ñ	8,933,746	2,205,863	6,864,604	1,684,565
t ñ'ñbី bt tb,ñ	40,153,649	9,914,481	25,350,272	6,220,926
t ñ'UbБ„Aតិ5ិflR	5,527	1,365	-	-

49,092,922 12,121,709 32,214,876 7,905,491

19. ចំណូ លេផ ងៗ

ចំណូ ល និងñៃtbbflÅbd

2015 2014

БR'bd b ñ,b dAbbdកិ БR'bd b ñ,b dAbbdñិ

Rពីឥđ#R 4,925,356 1,216,137 497,286 122,033

™dtUb˛b RbñវṞR˛វឥđ#R

ែដល Rfltbះb5Ṟ	281,251	69,445	310,014	76,077
5˚đ˛ b Rbñdី™d@ñdិR'យ	93,622	23,117	39,439	9,678
ចំេណញdី™dbñ'េចញនូវt4dƒ
bb តិ និងUd™ិ . d	28,427	7,019	14,628	3,590
5˚đ˛ bb5JÅЧ	114,977 28,389 128,043 31,422
5,443,633		1,344,107	989,410	242,800

20. ចំ8យកៃ មេជង@រ

5˚bយñៃtbbflÅbd គឺffi5˚bយUÅ'b ឲƒA ñbtbUbtb¸btUb˛bt ñ'dីtñ,bឥđ#ន និង

™d

b'យឥđ#Rñb, ffib bb™deសីុបb,ddត៌ RdUb'Aតិ5ិflR។

21. ចំ8យបុគ លក

2015 2014

БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdñិ

t ñ'bU វតJd' RិÅt ñ'ឈ, b 33,661,610 8,311,509 23,413,336 5,745,604

Aត˛tUb flR'dយៈbdbRី b5JÅЧ 3,707,989 915,552 2,682,012 658,161

37,369,599 9,227,061 26,095,348 6,403,765

22. ចំ8យទូេ6 និងចំ8យរដ ល

2015 2014

БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdñិ

5˚bយbbaធI™d RិÅñៃtbbbab5JÅЧ	3,135,983	774,317	1,912,234	469,260
5˚bយbb™dfl,b	3,039,527	750,500	2,249,260	551,966
5˚bយb5JÅЧ	2,714,265	670,189	1,052,377	258,252
5˚bយេល™dbធ ដំេណ រ	2,585,400	638,370	2,349,944	576,673
5˚bយb d™d ិ b'យ RិÅUd™ិ . d	1,700,527	419,883	1,342,157	329,364
5˚bយែ5 ñ4ី5 d	1,566,015	386,670	1,056,798	259,338
5˚bយ4ឹñbã Å	838,452	207,025	699,958	171,769
5˚bយbbañb វffiិ flីវៈ	778,994	192,344	645,168	158,323
5˚bយ4˚Iñ'4˚RÅ	767,329	189,464	638,603	156,712
5˚bយbRិ b,R	720,416	177,880	553,508	135,830
5˚bយtñ,btUឹñ ãិ b	356,628	88,056	166,258	40,800
5˚bយ™db ះd,b RិÅ5ត5b Å	341,707	84,375	207,454	50,909
5˚bយAffi U'đ	298,681	73,748	119,766	29,391

18,843,924 4,652,821 12,993,485 3,188,587

23. @ច់ ក់ និង@ច់ ក់សមមូល

2015 2014

БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdñិ

ឥđ#Rវ dUR' (3,980,411) (982,818) (12,439,577) (3,052,658)

b5't ñ'ñ, Åៃñ 3,881,625 958,426 1,660,618 407,514

bbត,bƒbbធI™dñb b ែñb R

dយៈbdbតិ5ffiÅUីែR 29,140,590 7,195,207 23,668 5,809

bbត,bƒbbធI™db5JÅЧ ែñb R

dយៈbdbតិ5ffiÅUីែR 31,965,626 7,892,747 11,874,537 2,913,997

61,007,430 15,063,562 1,119,246 274,662

24. បតិបត ិ រ និងសមតុលJ គី8ក់ព័ន¸

ទំ ក់ទំនង គី8ក់ព័ន¸

tñ,bk˜,Rbbធ˚ Lanka ORIX Leasing Company PLC

tñ,bk,˜Rbb@˛ b' LOLC Micro Investments Ltd

ũđៈtũU'tũÅb˚4R' tñ,btUឹñ ãិ bdUb'tñ,bk˜,R#˚ÅAb' ែñbbធ ™dbbtb55ិត

b˚4R'ЧБñ'd'R RឹÅ4ិbb™យ,4 b b dUb'tñ,bk˜,R និងគណៈ

tũU'tũÅffiR'R b' (bU'UБ˛ bb flិññ, Åtũ¸bddUb'd,ñbũ)។

tUតិUតិ ™d ũីБñ'd'R RិÅbbត,bƒែñbbbbិR#R'4˛#ត'bt U'ñ˚b5'B ˚ ៃ5˛4ី31 ែខធ˛ B ˚2015

Rñ˛54Åbt™b %

(ក) bbត,bƒ និងtUតិUតិ™

t ñ'ñbី

dffib,យ ũ4,Rិñ

2015 2014

БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdñិ

11,496,800 2,838,716 - -

™dt ñ'tត¸វUÅ' 321,751 79,445 - -

11,818,551 2,918,161 -

5˚bយ™dt ñ' 374,129 92,377 - -

(ខ) bbត,bƒ RិÅtUតិUតិ™

dffib,យũđៈtũU'tũÅ

2015 2014

БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdñិ

ឥđ#R RិÅU,bdtU#R 317,008 78,274 - -

™dt ñ'tត¸វ44,b R 423 104 - -

317,431 78,378 -

ចំណូ ល™dt ñ' 7,422 1,821 - -

24. បតិបត ិ រ និងសមតុលJ គី8ក់ព័ន¸ (ត)

(គ) ™d4˛#ត'fl˛RũđៈtũU'tũÅb˚4R'Ч

2015 2014

БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdñិ

5˚bយt ñ'bU វតJ RិÅAត˛tUb flR'

b5JÅЧ 1,184,804 292,544 1,833,063 449,831

t ñ'bU វតJ និងអត˛tUb flR'

b5JÅЧែñbtត¸វUÅ' 616,473 152,215 234,137 57,457

(ឃ) ™d4˛#ត'fl˛Rtñb

tUឹñ ãិ b

2015 2014

БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdñិ

ñៃtbtñ,btUឹñ ãិ b និង5˚bយ

Бñ'd'R b5JÅЧ 356,628 88,056 166,258 40,800

25. កិច សន@េផ ងៗ

ñិ5bR ãតbR tUតUតិិិ

ãតិbR tUតិUតិ #˚ÅbRះБñ'd'R b RឹÅ™dfl,b™d bយ' ែñbA5fl,bUR ffi5ី b4 ត R Atb'យ

bbñិ5 tdbbtd ÅdaÅtñ,bk,˜R RិÅ b'4ី ˚ង។ ñdđី ែñbtñ,bk˜,RũឺffiA ñfl,b ™d5˚bយbbៃ5 fl,bAU -

Ud សរប

IេពលAIũត bt™bñិ5 bR ãតិbR ែñbbិRA5b,UbNb R Rñ˛54Åbt™b %

2015 2014

БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdñិ

មិនេលសពី 1B ˚ 2,704,499		667,778	1,591,571	390,570
ពី 1B ˚ b 5B	8,322,107	2,054,841	3,351,056	822,345

េលសពី 5B ˚ 46,401 11,457 1,616,619 396,716 11,073,007 2,734,076 6,559,246 1,609,631

26. រ គប់ គង8និភ័យហរិ 8 វត˛ុ

bñb dAflីវñb របស់tñ,bk˜,RtUbbRឹÅHRិã'យkិdБ„វត,˛b5JÅЧb,យ5˚R,Rñ˛5ffi HRិã'យឥđ

#R HRិã'យ4ី5 d (db RHRិã'យdUិយU'đ HRិã'យAt ™dt ñ' HRិã'យតៃb ) RិÅHRិã'យb5'

t ñ'Åយtb¸b។ Aflីវñb kិdБ„វត,˛ ũbt5RtUbbb,RRឹÅHRិã'យ ñ, ÅbIះHRិã'យtUតិUតិ ™dũឺffi5b

វ ñែñbdិ ñbfl bd5bb'ñ ,Åដំេណ រ™dAflីវñb ។ tñ,bkR˜, bិR RbtUt bR' Uñdđ' kិdБ„វត,˛Rិ4bJR'

(derivative financial instrument) ñ˛5ffiñិ5 bR U˛ ddUិយU'đ (foreign exchange contract) RិÅ™db@ ះU˛ dAt

™dt ñ' (interest rate swaps) bñb ីtũU'tũÅHRិã'យkិdБ„វត,˛dUb'R, RbIះb4។

t4dƒbñb kិdБ„វត, ũឺffib4ិិ ñិ5 bR bñb 4ី 4,b Rb5't ñ' ឬt4dƒbñb kdិ Б„វត,˛b,យb5JÅ

b4 ត dីAÅ db,យb5JÅb4 ត។ t4dƒbñb kិdБ„វត,˛tត¸វ RNត' ñ'ffiឥđ#R RិÅũđRីtត¸វ44,bb5JÅЧ

ែñbdbUБ˛ bb5't ñ'ñ ,Åៃñ bbត,bƒbbធI™dñb b t ñ'UbБ„bbធI™d RិÅtũឹះb˛ RkិdБ„វត,

b5JÅៗ ឥđ#Rអតិថិជន និងt4dƒbñb b5JÅb4 ត។

U˚đ, bkិdБ„វត,˛ ũឺffi™តd ñិ5 ñិ5 bR ñ, Å™d5 b'b5't ñ' ឬt4dƒbñb kិdБ„វត,˛b,យb5JÅb4 ត ពី

AÅ db,យb5JÅb4 ត។ U˚đ, bkិdБ„វត,˛ tត¸វ RNត' ñ' ffiU˚đ, bb5JÅЧ ែñbdbUБ˛ bt ñ'UbБ„dUb'

ធI™d RិÅ tũឹះb˛ RkិdБ„វត,˛b5JÅЧ t ñ'UbБ„Aតិ5ិflR t ñ'ñbី RិÅU˚đ, bb5JÅЧb4 ត។

26.1 HRិã'យឥđ#R

tñ,bk˜,RtUbbRឹÅHRិã'យឥđ#R ffiHRិã'យែñbbb ũីbធ Ãƒ R™d4តUÅ'ែ5 ñkិdБ„វត,˛

ដល់tñ,bk,˜R bñយbd™dRñ4RbិR RU˚bdṞ™តd ñិ5 bÅU˚đ, b។ HRិã'យឥđ#RគឺffiHRិã'យ

ែដល Rbdb˚4R'ffiÅbũU˚5,តñ, ÅAflីវñb dUb'tñ,bk˜,R។ HRិã'យឥđ#R ũbt5Rេកតេឡងdី™d5 b' ឥđ#Rfl˛RAតិ5ិflR។ ™dtũU'tũÅHRិã'យឥđ#Rtត¸វ Rbធ bឡÅbñយũđៈñ ធិ™dឥđ#Rរបស់

tñ,bk,˜R។

bñb dៃR™d5 b'ឥđ#R tត¸វ Rbធ bឡÅbñយtbUb bb™b™dđ' ឥđ#R របស់tñ,b k,˜R bñb ី@I™dbbtb5 RR˛វb™bU˚đÅffi4˛b bbñ, Åត˚UR'ែñbtត¸វឲƒRី RR'យ tត¸វbbtb5 Rនូវ

សំbd តឥđ#RbRិÅdÅ ˚ bkយ A5™ត'UR˛យHRិã'យឥđ#R R។ b™b™dđ' ឥđ#Rរួម R

b™b™dđ' ñ, Å™d5 b'ឥđ#R b™b™dđ' bីdីវត˛,Ub ˚ tdb#Å˚ ដំេណ រ™d RិÅRីតិវធីAR,b'តឥđ#R

bñb ី@IR˛វAR,bbb d bb™b™dđ' ែđI˚របស់ធI™dñb b។

(ក) ™dab'ែវÅHRិã'យឥđ#R

tñ,bk,˜Raយតៃb b4 d ៃR™dRñ4RbិR RbÅU˚đ, bdUb'A ñRី t ñ'ffi5ñត flR bñយb@ ត

េល™dd ñdណ៍ t ñ'5˚bđṞ RិÅb˚k˛db5't ñ'dUb'A ñRី t ñ'។ ũđៈñ ធិ™dឥđ#R44,bR,btត¸វ ñ, Å™dAR,b'ត5 b'ឥđ#Rជូនអតិថិជន។

(ខ) ™dtũU'tũÅñtbិតHRិã'យ RិÅb™b™dđ' URយHRãយ'ិ

tñ,bk˜,Rbធ tUតិUតិ ™dRិÅ5 b'ឥđ#Rfl˛R5ñត flR ឬbkt™bធ,Rត˛5RិÅbធƒb bbñ, Åtdះbffib 5tññb, ffi។ tñ,bk˜,RtũU'tũÅñtbិត RិÅtត¸តdិRិតƒ™dtUb˛b5,˚ HRិã'យឥđ#R bbេពលែñbatត¸វ Rរក

េឃញ។

26. រ គប់ គង8និភ័យហរិ 8 វត˛ុ (ត)

26.1 HRិã'យឥđ#R (ត)

(ខ) ™dtũU'tũÅñtbិតHRិã'យ RិÅb™b™dđ' URយ

HRិã'យ (ត)

tñ,bk˜,RbtUt b'b™b™dđ' RិÅ™dAR,វត ffibt5R bñb ីUR˛យHRិã'យឥđ#R។ b™b™dđ' ffi tUៃdđី U˚5,តñ, Å5˚bbbb™b™dđ' #˚ÅAb'bRះ ũឺ™d@Ibñយññ'វត,˛Ub ˚5˚bБះឥđ#RAតិ5ិflR

ែដលffi™dAR,វត 4˛b មួយ។ tñ,bk,˜RAR,វត b™b™dđ' ែđI˚bីdី™d44,bយñ RR˛វ5˚bត' ñ'ffiñ' bñ'ៃនវត,˛Ub ˚ ឬ™dUR˛យHRិã'យឥđ#R។

(គ) ™d5យ5,ះតៃbR

ិÅb™b™dđ' b˚វ@

RធR

tñ,bk˜,Rtត¸វ Rតtb¸វឲƒAR,វត ™dbធ 5˚bត' ñ'ឥđ#RRិÅb˚វ@RធR tbU btU™bេលខ ធ7-

02-186tU.ក. 5,ះៃ5˛4ី13 ែRñb„ B ˚2002 bីd

ី™dbធ 5˚bត' ñ'ឥđ#Rនិងb˚វ@

RធR។ ធI™dñb b

តtb¸វឲƒtũឹះb˛ Rbីtñ¸kិdБ„វត,˛#˚Å យ bធ 5˚bត' ñ'b˚bd តឥđ#RdUb'R, Rffi 4 ក់ េហយtត¸វt ññ

tũឹះb˛ RdUb'R, R RU˚bdṞ™តd ñិ5 b˚វ@RធRffiñ'bñ'AU Ud Atb'យb b5˚bត' ñ'ែដលБñ'

d'R bñយbិRũិតdីt4dƒbñb b5ЈÅЧ (bbñែbÅែតb5't ñ') ែដល Rññ'ffiវត,˛Ub ˚។ សូមេមលកំណត់

b b' 2.7។

េលសពីេនះ b˚វ@

RធR4˛b tត¸វ Rñត't UែR˛bb bbb˚វ@

RធRffiñ'bñ'ែñb RtbU' 5˚bБះ

ឥđ#RbិRñ˚bđ d™d bñb ីbធ ឲƒt ññ AR, ត tũUñđ U'HRិã'យ Rរហូតដល់ 100%។

(ឃ) HRិã'យឥđ#RAតិUd b,R™d™R'™U'វត,Ub ˚ ឬbR™dUbÅR, ũđ dឥđ#R,

2015 2014

БRbd b' ñb, dAbbdñិ БRbd ល' ñb, dAbbdñិ

ឥđ#RAតិ5ិflR (ñ˚đត'b b' 7)	760,988,930	187,898,501	469,678,255	115,258,467
bbត,bƒbbធI™d (ñ˚đត'b b' 6)	70,717,376	17,461,080	56,654,593	13,902,968

HRិã'យឥđ#R#ñ'4ិRនឹង t4dƒbñb ñ, Å bÅត,bƒ™d%

t4dƒbñb b5ЈÅЧ 12,856,573 3,174,462 8,834,170 2,167,894

844,562,879 208,534,043 535,167,018 131,329,329

bÅ4ÅbbbRះ UÅ˜ Ṟdីb˛ R dAtññ'U˚5,តៃRHRិã'យdUb'tñ,bk˜,R ũិតtតឹbៃ5˛ទី31 ែខធ˛ B

2015 និងៃ5˛4ី31 ែRធ˛ B ˚2014 bñយbិRũិតñbវត,' ˛Ub ˚ឬ™dUbÅ Rũ,đ dឥđ#Rb5ЈÅb4 តb4។ 5˚bБះ

t4dƒbñb ñ, Å bÅត,bƒ™d HRិã'យែñb RUÅ˜ Ṟ4Åbb ũឺែ5 ñb bbតៃb b Åñ,ល ដក™d4ត Ub bbñdី™d5យ5,ះតៃb b5ЈÅЧ។

ñ˛5 RUÅ˜ Ṟ4Åbb90.10% ៃRHRិã'យAតិUd សរប B ˚2014 ៖ 87.8%)។

ũឺbñតbñdីឥđ#RAតិ5ិflR (ៃ5˛4ី31 ែRធ˛

ũđៈtũU'tũÅ Rfl˚bR R, R Rb4 dUR ™dtũU'tũÅRិÅt4t4Å'HRិã'យឥđ#Rរបស់tñ,b

ហ៊ុនែñbUb bbñdីឥđ#Rអតិថិជន ឲƒbិតñ, ÅñtbិតAU Ud bវធីñ˛54Åbt™b%

- 99.7% ៃRឥđ#RAតិ5ិflR tត¸វ RNត' ñ'ffiឥđ#RbិRk,b™bñ˚đត'bÅ RិÅមិនថយចុះតៃb

(ៃ5˛4ី31 ែRធ˛ B ˚2014 ៖ 99.9%) និង

- tñ,bk,˜R RAR,វត នីតិវធី™dbtflbbdb " Åb"ត'5ត' ñ ,Å™d5 bឥ' đ#Rជូនអតិថិជន។

26. រ គប់ គង8និភ័យហរិ 8 វត˛ុ (ត)

26.1 HRិã'យឥđ#R (ត)

(ង) ឥđ#RAតិ5ិជន

ឥđ#RAតិ5ិflRtត¸វ RbbÅ.Uñ˛54Åbt™b %

2015 2014

БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdñិ

ឥđ#RAតិ5ិflRមិនហួស™bកំណត់

សងនិងមិនថយ5,ះតៃb 760,565,245 187,793,887 469,557,087 115,228,733

ឥđ#RAតិ5ិflRហួស™bកំណត់សង

ប៉ុែR bិRថយចុះតៃb 423,685 104,614 121,168 29,734 ឥđ#RAតិ5ិflR5យ5,ះតៃb 1,848,153 456,334 463,853 113,829 ឥđ#RAតិ5ិflRñ,b 762,837,083 188,354,835 470,142,108 115,372,296

b˚វ@RធRឥđ#RAtññ' និងbÅJយ' (1,848,153) (456,334) (463,853) (113,829)

ឥđ#RAតិ5ិflRb,4 760,988,930 187,898,501 469,678,255 115,258,467

AR,bbbb bតtb¸វ™ddUb'ធI™dñb b ñ, Å™dbធ b˚វ@RធRឥđ#R b5't ñ'ែដលរព

ឹង

RឹÅA5tUb˛b RមកវṞdីវត, b ˚ (bbñ ែbÅែតb5't ñ') bិRtត¸វ RbũũិតUБ˛ bbIះb4។ b˚វ@RធR

សរបៃនឥđ#RAtññ'RិÅbÅJ'យ R5˚R,R 1,848 bRbd b (ៃ5˛4ី31 ែRធ˛ B ˚2014 ៖ 464 bRbd b) គឺffi

b˚វ@RធRffiñ'bñ' ែñbតtb¸វbñយធI™dñb b RិÅbវ˚ @RធRUែR˛bbbឥ đ#R ត'UÅ' [b Åb

ñ˚đត'b b' 26.1 (ង-iii)4Åbt™b]

(i)ឥđ#នAតិ5ិflRែñbbិRk,b™bñ˚đត'សង RិÅbិR5យ5,ះតៃb

ឥđ#RAតិ5ិflRែñbbិRk,b™bñ˚đត'សង bិRtត¸វ RNត'4,ñ 5យ5,ះតៃb b4 b,ះt ែត R d'ត˜ Rb5JÅb4 តែñb5Å, bUÅ˜ Ṟ5,˛យdីbRះ។

(ii) ឥđ#RAតិ5ិflRែñbk,b™bñ˚đត'សង U",ែR bិR5យ5,ះតៃb

ឥđ#នAតិ5ិflRែñbk,b™bñ˚đត'bÅតិ5ffiÅ30ៃ5˛ bិRtត¸វ RNត'4,ñ 5យ5,ះតៃb េទ លុះ

t ែត Rd'ត˜ Rb5JÅb4 តែñb5Å, bUÅ˜ Ṟ5,˛យdីbRះ។ 5˚R,Rឥđ#RAតិ5ិflRñ,bែñb Rk,bកំណត់ សង U",ែR bិR5យ5,ះតៃb Rñ˛54Åbt™b %

2015 2014

БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdកិ k,b™bñ˚đត'bÅតិ5ffiÅ30ៃ5˛ 423,685 104,614 121,168 29,734

26. រ គប់ គង8និភ័យហរិ 8 វត˛ុ (ត)

26.1 HRិã'យឥđ#R (ត)

(ង) ឥđ#RAតិ5ិflR (ត)

(iii) ឥđ#RAតិ5ិflRែñb5យ5,ះតៃb

AR,bbb btU™bbbR ធ7-02-186tU.ក. 5,ះៃ5˛4ី13 ែRñb„ B ˚2002 bីd

ី™dbធ 5˚bត' ñ'ឥណ

#R និងb˚វ@ិ

™តd ñិ5 b˚វ@

RធR ឥđ#Rែñbk,b™bñ˚đត'bÅbbbdី30ៃ5˛ tត¸វ RNត'4,ñ 5យចុះតៃb bkយ RធRffiñ'bñ'AU d bb™dថយ5,ះតៃb tត¸វ Rbធ េឡងAtb'យbb5˚bត' ñ'Бñ'd'R

bbñែbÅែត Rd'ត˜ Rb5JÅЧ5Å, bUÅ˜ Ṟ5,˛យdីbRះ។ 5˚R,Rឥđ#RAតិ5ិflRñ,bែñb5យ5,ះតៃb b™bñ˚đត'bÅ Rñ˛54Åbt™b %

2015 2014

БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdñិ

ឥđ#RdយៈbdbRី (តិ5ffiÅb,យB ˚)

ឥđ#Rbt™bbÅ'ñd - kb, ™bñ˚đត'bÅ 30 - 59ៃ5˛ 116,447 28,752 32,690.41 8,022

ឥđ#RbÅJ'យ-k,b™bñ˚đត'bÅ 60 - 89ៃ5˛ 101,700	25,111	23,005.27	5,645
ឥđ#R ត'UÅ'-k,b™bñ˚đត'bÅ 90ៃ5˛ ឫbt5RffiÅ 312,939	77,269	60,725.47	14,902
ឥđ#RdយៈbdbែវÅ (bbbdីb,យB ˚) ឥđ#Rbt™bbÅ 'ñd- k,b™bñ˚đត'bÅ 30 - 179ៃ5˛ 821,222	202,771	152,456	37,413
ឥđ#RbÅJ'យ-k,b™bñ˚đត'bÅ180 - 359ៃ5˛ 392,265	96,856	103,113	25,304
ឥđ#R ត'UÅ'-k,b™bñ˚đត'bÅ 360ៃ5˛ ឫbt5RffiÅ 103,580	25,575	91,863	22,543

1,848,153 456,334 463,853 113,829

bñយbdffi5b Åtñ,bk˜,R5 b'ឥđ#Rb ឲƒbktũិRtñីtñbb bUb bRត b5JÅЧ ñ˛5bRះ ũ bt5RៃRវត,˛Ub ˚របស់Aតិ5ិflRũឺ RែតUÅ R'ៃñUb ñ'ñb bិ4ិ bbñីធី RិÅ5˛ះbែb ÅែតU",bb ះ(bិRែbRffiU'đ

b b'ñb bិ4ិ 5˛ វ™db4)។bbA˚ឡ,Åbdb5 b't ñ'ñbី tñ,bkR˜, bិR Rbធ ™daយតៃb bឡÅវṞb េលវត,˛បb

bIះb4 bkយñ´bិR Rឲƒtñ,bk˜,R4Åbt aយតៃb ែñd។ bñយbdtñ,bk,˜RbិR R44,bU'đ ñb bិ4ិ ñីធី

5˛ វ™d ñ˛b5 ះ bũbfl ffiñ' វត,˛Ub ˚#˚ÅAb'bRះd,˚ Rតៃb b4។ AR,bbb bb™b™dđ' ែđI˚របស់ធI™d ñb b តៃb ៃRវត,˛Ub ˚bិRtត¸វ Rយñbñũិតb4 bbbdbñ˚đត'™d5យ5,ះតៃb ៃRឥđ#Rអតិថិជន។

(iv) ឥđ#RAតិ5ិflRែñb Rbd U5˚bឡÅវṞិ

ũិតtតឹbñ˚b5'B ˚ៃ5˛4ី31 ែRធ˛ B ˚2015 RិÅៃ5˛4ី31 ែRធ˛ B ˚2014 bិR Rឥđ#RAតិ5ិflRែដល R

bd U5˚េឡងវញេទ។

26. រ គប់ គង8និភ័យហរិ 8 វត˛ុ (ត)

26.1 HRិã'យឥđ#R (ត)

(ង) ឥđ#RAតិ5ិflR (ត)

(v) HRិã'យឥđ#R bã˛bិb b

2015 2014

БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdñិ

ñb, ffi 760,988,930 187,898,501 469,678,255 115,258,467

760,988,930 187,898,501 469,678,255 115,258,467

(ច) ™ddUAbវតU,˛ b

ñ, ÅA˚ឡ,Åñ˚b5'B ˚ៃ5˛4ី31 ែខធ˛ B ˚2015 tñ,bk˜,RbិR RdU Ub ˚bIះb4 (ៃ5˛4ី31 ែRធ˛ B ˚2014 ៖ ™ R)។

26.2 HRិã'យ4ី5 d

A˛bt4dƒbñb b5JÅЧែñb នññ'ffiវត,

tñ,bk˜,RtUbbb,RRឹÅHRិã'យ4ី5 d ffiHRិã'យែñbbធ ឲƒ R™dែtUtU¸bតៃb bbdbƒ ឬb˚k˛d

b5't ñ'IbdbAIũតៃRRUñdđ' kិdБ„វត,˛ bñយb˛ R dbUñ4˛bយៃRAt ™dt ñ' dU

bñយbd™d@ b'U˛ dតៃb 4ី5 d។ HRិភ័យ4ី5 dbñតេឡង

ិយU'đ RិÅ5bិត5bមូលធR ែñb#˚ÅAb'bRះtUbbមុខ

RឹÅUែtbUtb¸b4ី5 dffiñ'bñ'RិÅ4˛b tdb#˚ÅUែtbUtb¸b™dbឡÅ5,ះAt 4ី5 d ឬតៃb bbdbƒ ñ˛5ffiអ

t ™dt ñ' ũ តឥđ#R At U˛ ddUិយU'đ RិÅតៃb b˛bធRffibñb។

tñ,bk,˜RbិRbtURUñdđ' kិdБ„វត,˛Rិ4bJR' ñ˛5ffiñិ5 bR U˛ ddU bñb ីtũU'tũÅHRិã'យdUb'R, RbIះb4។

ិយU'đ RិÅ™db@ ះU˛ dAt ™dt ñ'

(ក) HRិã'យ™dU˛d dUិយUđ '

tñ,bk˜,RtUbbb,RRឹÅHRិã'យ™dU˛ ddUិយU'đ ffi5b Åbñតdីt ñ'ñbី ែñbffidU

ិយU'đ b5JÅЧ

ñ, ÅbIះb˚4R'ffiងbũũឺt ñ'ñ,b dAbbdñ RិÅt ñ' តៃថ។

HRិã'យd˛UិយU'đ bñតdីtUតិUតិ ™dБđិ fl ñb ñ, ÅbdbAIũត t4dƒbñb RិÅU˚đ, bែñb Rកត់

t ffidU

ិយU'đ b,យ ែñbbិRែbRffidUិយU'đ b™bdUbtñ' ,bkR,˜ ។

គណៈtũU'tũÅtត¸តdិRិតƒHRិã'យ™dU˛ ddUិយU'đ dUbR ,' R bñយbធ URឹÅdUិយU'đ b™b bរយៈ

™dtត¸តdិRិតƒHRិã'យ™dU˛ ddUិយU'đ bñយbtU™d44,bយñHRិã'យ 20% ៃRb˛bRិធិb4, តtb¸វbñយ

ធI™dñb b។ tñ,bk˜,Rមិនtត¸វ Rតtb¸វឲƒ™dБdHRិã'យ™dU˛ ddUិយU'đ ែñbbñតdីtUតិUតិ ™d

Бđិ fl ñb ñ, ÅbdbAIũត t4dƒbñb RិÅU˚đ, bែñb Rñត't bñយbtUñិ5 bR IbdbAIũតb4។

26. រ គប់ គង8និភ័យហរិ 8 វត˛ុ (ត)

26.2 HRិã'យ4ី5 d (ត)

(ក) HRិã'យ™dU˛d dUិយUđ ' (ត)

bÅ4Åbt™bbRះbbÅ.UA˚dីHRិã'យAt ™dU˛ ddUិយU'đ dUb'tñ,bkR,˜ ũិតtតឹbៃ5˛4ី31 ែខធ˛ B

2015។ ñ, Å bÅbRះ ũឺffiRUñdđ' kិdБ„វត,˛ bតៃbb Å bñយវ БR'bd b។

ũ bdU

ិយU'đ RិÅ Rតៃb bbb˛bffi

ũិតtតឹbៃ54˛ t4dƒbñbk

ី31 ែខធ˛ B 2˚ 015

ិdБ„វត,˛

БR'bd b

t ñ'bd b ñ,b dAbbdñិ តៃថ ñ,b dAbbdñិ

b5't ñ'ñ, Åៃñ 1,748,491 1,978,150 154,984 3,881,625

bbត,bƒbbធI™dñb b 13,411,925 18,178,716 - 31,590,641

bbត,bƒbbធI™db5JÅЧ 8,865,467 60,819,237 1,032,672 70,717,376

ឥđ#RAតិថិជន 261,716,816 451,775,832 47,496,282 760,988,930

t4dƒbñb b5JÅЧ 5,273,781 6,724,176 858,615 12,856,572

t4dƒbñbk

ិdБ„វត,bdU

291,016,480 539,476,111 49,542,553 880,035,144

U˚đ, bkិdБ„វត,

t ñ'UbБ„Aតិ5ិflR 127,583	987,053	-	1,114,636
ឥđ#Rវ ិ dU˛ R' 3,980,411	-	-	3,980,411
t ñ'ñbី 137,373,810	541,908,829	37,862,775	717,145,414
U˚đ, bb5JÅЧ 11,498,900	7,706,118	1,170,243	20,375,261
U˚đ, bkិdБ„វត,b˛ dU, 152,980,704	550,602,000	39,033,018	742,615,722
t4dƒbñbk ិdБ„វត,b˛ ,4 138,035,776	(11,125,889)	10,509,535	137,419,422

ũិតtតឹbៃ54˛ t4dƒbñbk

ី31 ែខធ˛ B 2˚ 014

ិdБ„វត,˛

b5't ñ'ñ, Åៃñ 768,546 745,240 146,832 1,660,618

bbត,bƒbbធI™dñb b 21,338 2,330 - 23,668

bbត,bƒbbធI™db5JÅЧ 6,540,640 48,969,178 1,144,775 56,654,593

ឥđ#RAតិ5ិflR 183,669,185 247,573,450 38,435,620 469,678,255

t4dƒbñb b5JÅЧ 3,744,228 4,383,819 706,123 8,834,170

t4dƒbñbk

ិdБ„វត,bdU

194,743,937 301,674,017 40,433,350 536,851,304

t ñ'UbБ„™តd ñិ5 12,439,577	-	-	12,439,577
t ñ'ñbី 81,128,751	298,460,632	39,385,697	418,975,080
U˚đ, bb5JÅЧ 6,313,645	4,484,635	912,570	11,710,850
U˚đ, bkិdБ„វត,b˛ dU, 99,881,973	302,945,267	40,298,267	443,125,507

U˚đ, bkិdБ„វត,

t4dƒbñbk

ិdБ„វត,b

,4 94,861,964 (1,271,250) 135,083 93,725,797

អិលអូអិលសីុ (េខមបូ ) ភីអិលសីុ (អតីតធ រភូមិ (េខមបូ ) អិលធីឌី)

កំណត់សK លរ់ យ រណ៍ ហរិ 8 វត˛ុ ស Kប់ដំ8ច់ ំ ៃថ ទី31 ែខធ ូ 2ំ 015

26. រ គប់ គង8និភ័យហរិ 8 វត˛ុ (ត)

26.2 HRិã'យ4ី5 d (ត)

(ក) HRិã'យ™dU˛d dUិយUđ ' (ត)

bbៃ5˛4ី31 ែRធ˛ B ˚2015 tUbិRbUt ñ'bd b R@ ñ'5,ះ/េកនេឡង 2% (bñយែ5 ñbb™dេឡងចុះៃន

At U˛ dt ñ'bt U'dយៈbdbUីB ˚5,Åbt™យ) btU Ubធ URឹÅt ñ'ñ,b dAbbdñ ffib,យRិÅũđbRយƒb5JÅЧ

b4 តែñbែtUtU¸b 5˚bđṞb,4 ែñbtត¸វ RũđIbឡÅវṞñ, ÅB ˚ RឹÅtត¸វffi 223bRbd b R b'ffiÅ/#U

ffiÅ bñយbdែតffib4 5bៃR5˚bđṞ/4តdី™dU˛ dd˛UិយU'đ ៃRt4dƒbñb kិdБ„វត,˛ RិÅU˚đ, bkិdБ„វត,˛។ bbៃ5˛4ី31 ែRធ˛ B ˚2015 tUbិRbUt ñ'bd b R@ ñ'5,ះ/េកនេឡង 2% (bñយែ5 ñbb™dេឡងចុះៃន

At U˛ dt ñ'bt U'dយៈbdbUីB ˚5,Åbt™យ) btU Ubធ URឹÅt ñ' តៃ5 ffib,យRិÅũđbRយƒb5JÅЧb4 ត

ែñbែtUtU¸b 5˚bđṞb,4 ែñbtត¸វ RũđIbឡÅវṞñ ,ÅB ˚ RឹÅtត¸វffi 210bRbd b #UffiÅ/R b'ffiÅ

bñយbdែតffib4 5bៃR5˚bđṞ/4តdី™dU˛ ddUិយU'đ ៃនt4dƒbñb ិdБវត,„ ˛ RិÅU˚đ, bkិdБ„វត,˛។

(ខ) HRិã'យតៃb

tñ,bk,˜RbិRtUbbb,RRឹÅHRិã'យតៃb b˛bUtតb4 bñយbdtñ,bk˜,RbិR R™dវRិb ũ ឬdñ ទុក

™dវRិb ũ ែñbtត¸វ RNត' ñ'bbñ ,Å bÅត,bƒ™d ffi™dវRិb ũbt U'bñ' ឬ bតៃb bbdbƒffi

5˚bđṞឬ4តb4។U5, U R bRះtñ,bk˜,RbិR#R' Rb™b™dđ' tũU'tũÅHRិã'យតៃb dUb'R, RbIះb4។

(គ) HRិã'យAt ™dt ñ'

HRិã'យAt ™dt ñ'ៃRb˚k˛db5't ñ' ũឺffiHRិã'យែñbbធ ឲƒ R™dែtUtU¸bលំហូរb5't ñ'

IbdbAIũតៃRRUñdđ' kិdБ„វត, bñយbd™dែtUtU¸bAt ™dt ñ'bb4ី 5 d។ HRិã'យAt ™dt ñ'

ៃនតៃb bbdbƒ ũឺffiHRិã'យែñbbធ ឲƒ R™dែtUtU¸bតៃb ៃRRUñdđ' kិdБ„វត,˛ bñយbd™dែtUtU¸bAt

™dt ñ'bb4ី5 d។ 5˚đ˛ b™dt ñ'b,4 A5bñRbឡÅbñយbdb4 5bៃR™dែtUtU¸bៃRñtbិតAt ™d

t ñ' U",ែR A5™ត'UR˛យ™d4តUÅ'bbñ, Åñdđី ែñbUែtbUtb¸bឥតរពឹងទុកេកតេឡង ។ bbñ˚bñ'™bbRះ

tñ,bk˜,RbិR Rb™b™dđ' bñb ីñ˚đត'ñtbិតៃR dbិRសីុ™ ៃRAt ™dt ñ'b4 U,"ែR ũđៈtũU'tũÅbធ ™d tត¸តdិRិតƒ " Åb4 Å#ត'b េល dbិRb,ី™ bRះ។

bÅ4Åbt™bbRះbbÅ.UdីHRិã'យAt ™dt ñ'dUb'tñ,bk˜,R។ bbñ, Å bÅេនះក៏រមបБ˛ bនូវ

RUñdđ' kិdБ„វត,˛ bតៃb b Å bñយ RNត' ñ'b,RbũdaÅ™bUdbិ 5 4ៃR™dែtUtU¸b™dt ñ' ឬ ម

™bñ˚đត'dUb'RUñdđ' kិdБ„វត,˛។

t4dƒbñb kិdБ„វត,˛dUb'tñ,bk,˜R RិÅU˚đ, bkិdБ„វត, RAt ™dt ñ'b5d bbñែbÅែតt ñ'ñbចី ំនួន

113,400bRbd b (28 bRñ,b dAbbdñ) ũិតtតឹbៃ5˛431ី ែRធ˛ B ˚2015 RAt ™dt ñែ' tUtU¸b (floating

interest rate) bñយbtUt b'At LIBOR បូក RិÅñៃtb។ ffib,យRិÅUែtbUtb¸bb5JÅЧb4 ត tUbិR bUAt ™d t ñ' LIBOR េឡងចុះ 50% (bñយែ5 ñbb™dេឡងចុះៃRAt ™dt ñ'bt U'dយៈbdbUីB ˚5,Åbt™យ) btU Ubធ U

ffib,យRិÅAt LIBOR ffibធƒb 0.35% ñ, Åb,យB ˚ (B ˚2015) t ñ'5˚bđṞb,4 bt U'™dយ tU¸b5˚R,R 187bRbd b។

Udយ

b5 4 RឹÅtត¸វែtU

អិលអូអិលសីុ (េខមបូ ) ភីអិលសីុ (អតីតធ រភូមិ (េខមបូ ) អិលធីឌី)

កំណត់សK លរ់ យ រណ៍ ហរិ 8 វត˛ុ

ស Kប់ដំ8ច់ ំ ៃថ ី31 ែខធ ូ 2ំ 015

26. រ គប់ គង8និភ័យហរិ 8 វត˛ុ(ត)

26.2 HRិã'យ4ី5 d(ត)

(គ) HRិã'យAt ™dt ñ'(ត)

1ែខ >1-3ែខ >3-12ែខ >1-5B ˚ 5B ˚bឡÅb bិR R™dt ñ' សរប

ũិតtតឹbៃ54˛ t4dƒbñbk

ី31 ែខធ˛ B ˚2015

b5't ñ'ñ, ងៃដ - -			-	-	-	3,881,625	3,881,625
bbត,bƒbbធI™dñb b - -			-	-	-	31,590,641	31,590,641
bbត,bƒbbធI™db5JÅЧ 11,911,967 4,904,130			38,751,750	-	-	15,149,529	70,717,376
ឥđ#RAតិថិជន 32,121,560 83,813,194			368,085,216	276,954,307	14,653	-	760,988,930
t4dƒbñb b5JÅЧ - -			-	-	-	12,856,572	12,856,572
t4dƒbñbk ិdБ„វត,b˛ dU, 44,033,527 88,717,324			406,836,966	276,954,307	14,653	63,478,367	880,035,144
U˚đ, bkិdБ„វត,˛
t ñ'UbБ„Aតិ5ិflR	549,204	15,575	464,067	85,790	-	-	1,114,636
ឥđ#Rវ ិ dU˛ R'	-		3,980,411		-	-	3,980,411
t ñ'ñbី	59,265,481	23,342,003	219,431,123	373,964,787	40,831,020	311,000	717,145,414
បំណុ លb5JÅЧ	-	-	-	-	-	20,375,261	20,375,261
U˚đ, bkិdБ„វត,b˛ d	U 59,814,685	23,357,578	223,875,601	374,050,577	40,831,020	20,686,261	742,615,722

ិdБ„វត,˛

БR'bd b БR'bd b БR'bd b БR'bd b БR'bd b БR'bd b БR'bd b

ũ ត™dែtUtUb

,

™dt ñ'bdU

(15,781,158) 65,359,746 182,961,365 (97,096,270) (40,816,367) 42,792,106 137,419,422

អិលអូអិលសីុ (េខមបូ ) ភីអិលសីុ (អតីតធ រភូមិ (េខមបូ ) អិលធីឌី)

កំណត់សK លរ់ យ រណ៍ ហរិ 8 វត˛ុ

ស Kប់ដំ8ច់ ំ ៃថ ី31 ែខធ ូ 2ំ 015

26. រ គប់ គង8និភ័យហរិ 8 វត˛ុ (ត)

26.2 HRិã'យ4ី5 d(ត)

(គ) HRិã'យAt ™dt ñ'(ត)

1ែខ >1-3ែខ >3-12ែខ >1-5B ˚ 5B ˚bឡÅb bិR R™dt ñ' សរប

t4dƒbñbk

ិdБ„វត,

БR'bd b БR'bd b БR'bd b БR'bd b БR'bd b БR'bd b БR'bd b

bbត,bƒbbធI™db5JÅЧ	8,249,072	4,710,647	40,069,409	-	-	3,625,465	56,654,593
ឥđ#RAតិ5ិflR	23,629,266	59,381,352	259,764,722	126,832,825	70,090	-	469,678,255

ũិតtតឹbៃ54˛ ី31 ែRធ˛ B ˚2014

b5't ñ'ñ, Åៃñ bbត,bƒbbធI™dñb b

t4dƒbñb b5JÅЧ

t4dƒbñbk ិdБ„វត,b˛ dU,

U˚đ, bkិdБ„វត,˛ ឥđ#Rវ ិ dU˛ R˜ t ñ'ñbី

U˚đ, bb5JÅЧ

- 31,878,338 6

25,795,833 4

- 4,091,999 2

0,811,306 1

- 99,834,131 12

2,678,858

17,975,215 21

- 6,832,825

9,760,719

4,291,001

- 70,090

- 19,261,574

1,660,618

23,668

8,834,170

14,143,921

- 840,151

11,710,850

1,660,618

23,668

8,834,170

536,851,304

12,439,577

418,975,080

11,710,850

U˚đ, bkិdБ„វត,b˛ dU,

ũ ត™dែtUtUb¸ ™dt ñ'bdU,

25,795,833 4

6,082,505 2

0,811,306 1

3,280,693 1

20,654,073 224,051,720

79,180,058 (97,218,895) (1

19,261,574

9,191,484)

12,551,001

1,592,920

443,125,507

93,725,797

អិលអូអិលសីុ (េខមបូ ) ភីអិលសីុ (អតីតធ រភូមិ (េខមបូ ) អិលធីឌី)

កំណត់សK លរ់ យ រណ៍ ហរិ 8 វត˛ុ ស Kប់ដំ8ច់ ំ ៃថ ទី31 ែខធ ូ 2ំ 015

26. រ គប់ គង8និភ័យហរិ 8 វត˛ុ(ត)

26.3 HRិã'យb5't ñ'Åយtbb¸

HRិã'យb5't ñ'Åយtb¸b ũឺffiHRិã'យែñbtñ,bk˜,RbិR Rb4 dU˚bdṞ™តd ñិ5 bÅt ñ'

b™bñ˚đត'bÅ 5˚bБះU˚đ, bkិdБ„វត,˛dUb'R, R ñ´ñ˛5ffibិR Rb4 dបំេពញb˛bRិធិវṞ Rbbេពល

ែñb RññbñbtUt b'd,5bkយ។ 5bវ ñbRះ A5Ub bឲƒtñ,bkR˜, bិRA5U˚bdṞ™តd ñិ5 សងt ñ'

b A ñ5 b'ñbី RិÅñÅ ះb5't ñ'bñb ីឲƒAតិ5ិflRRី ។

(ក) ñ˚bđ d™dtũU'tũÅHRិã'យb5't ñ'Åយtbb¸

ũđៈtũU'tũÅtñ,bk˜,R bñRb5't ñ'Åយtb¸bñ, Å bÅត,bƒ™d RិÅtũU'tũÅ™dtUb˛b5˚, 4ិR R'យបំណុ លែñb R™bñ˚đត'។ ™d bñRRិÅ™dbធd យ™dđ' tត¸វ Rbធ bឡÅñ, Å4tbÅ'ffi™dtត¸ត dិRិតƒេលb5't ñ'tUN˚ៃ5˛ ៃ5˛UI˛ U' tUN˚b k' RិÅtUN˚ែRffib˚ñU' bñយbdaffidយៈbdbũRឹ ះñ, Å™d tũU'tũÅb5't ñ'Åយtb¸b។ ũđៈtũU'tũÅ bñRA˚dីUែtbUtb¸bៃRA ñb5 t ñ' RិÅA ñ5 b'ñbី b˚4R'Ч

និងũbt Åៃន™dññb5't ñ'dUb'd,ñbũ។

(ខ) ñ˚bđ d™d5b'bbRធិិ˛

tUãdb5't ñ'Åយtb¸bdUb'tñ,bk˜,R Rbñdីbñb4,R RUÅ'dUb' ũ4,Rិñ t ñ'ñbី ។ tUãd b5't ñ'Åយtb¸btត¸វ Rtត¸តdិRិតƒtUN˚ៃ5˛ " Åb4 Å#ត' bdយៈ™dtត¸តdិRិតƒរបស់ũđៈtũU'tũÅbb

™bñ˚đត'ៃRt ñ'ñbី ។

(គ) b˚k˛db5't ñ'bិRRិ4bJR' (Non-derivative cash flow)

bÅ4Åbt™bbRះUÅ˜ Ṟdីb˚k˛db5't ñ'tត¸វUÅ' bt™bU˚đ, bkិdБ„វត,˛មិនRិ4bJR'bñយែ5 ñ

b™bñ˚đត'bbñិ5 bR ែñbbbbb' ũិតtតឹb™bUdbិ 5 4 bÅត,bƒ™d។ 5˚R,Rែñb RbតtតñÅ

bbñ, Å bÅbRះ ũឺffib˚k˛db5't ñ'ñ, Åñិ5 bR ែដលមិនbធ AU Hd bñយែឡñtñ,bk˜,RtũU'tũÅHRិã'យ

b5't ñ'Åយtb¸bែñb U'ffib,យ bñយែ5 ñ bb˚k˛db5't ñ'ddឹÅ4,ñែñbbិRbធ AU Hd។

អិលអូអិលសីុ (េខមបូ ) ភីអិលសីុ (អតីតធ រភូមិ (េខមបូ ) អិលធីឌី)

កំណត់សK លរ់ យ រណ៍ ហរិ 8 វត˛ុ

ស Kប់ដំ8ច់ ំ ៃថ ី31 ែខធ ូ 2ំ 015

26. រ គប់ គង8និភ័យហរិ 8 វត˛ុ(ត)

26.3 HRិã'យb5't ñ'Åយtbb (ត)

(គ) b˚k˛db5't ñ'bិRRិ4bJR' (Non-derivative cash flow)(ត)

ũិតtតឹbៃ54

បំណុ ល

ី31 ែខធ˛ B ˚2015

1ែខ >1-3ែខ >3-12ែខ >1-5B ˚ 5B ˚bឡÅb សរបុ

БR'bd b БR'bd b БR'bd b БR'bd b БR'bd b БR'bd b

t ñ'UbБ„Aតិ5ិflR 549,204 15,575 464,067 85,790 - 1,114,636

ឥđ#Rវ t ñ'ñbី

dUR' - - 3,988,372 - - 3,988,372 23,137,272 23,877,439 221,811,905 513,153,311 42,012,524 823,992,451

បំណុ លb5JÅЧ 5,915,467 9,770,481 4,689,313 20,375,261

U˚đ, bkិdБ„វត,bdU (™bñđត bñ5bិ'˚

R ) 29,601,943 33,663,495 230,953,657 513,239,101 42,012,524 849,470,720

t4dƒbñbkិdБវតb,„ dU (™bñđត b™ddd'˚ ឹÅ4,ñ) 124,540,080 121,607,603 503,360,816 328,570,433 14,886 1,078,093,818

ũ តb5't ñ'Åយtbb bbb˛bRឹÅñ,b dAbbdñិ

សុ4 -БR'bd b 94,938,137 87,944,108 272,407,159 (184,668,668) (41,997,638) 228,623,098

23,441,515 21,714,595 67,261,027 (45,597,202) (10,369,787) 56,450,148

អិលអូអិលសីុ (េខមបូ ) ភីអិលសីុ (អតីតធ រភូមិ (េខមបូ ) អិលធីឌី)

កំណត់សK លរ់ យ រណ៍ ហរិ 8 វត˛ុ ស Kប់ដំ8ច់ ំ ៃថ ទី31 ែខធ ូ 2ំ 015

26. រ គប់ គង8និភ័យហរិ 8 វត˛ុ (ត)

26.3 HRិã'យb5't ñ'Åយtbb (ត)

(គ) b˚k˛db5't ñ'bិRRិ4bJR' (Non-derivative cash flow) (ត)

ũិតtតឹbៃ54

បំណុ ល

ី31 ែខធ˛ B ˚2014

1ែខ >1-3ែខ >3-12ែខ >1-5B ˚ 5B ˚bឡÅb សរបុ

ñ,b dAbbdñិ ñ,b dAbbdñិ ñ,b dAbbdñិ ñ,b dAbbdñិ ñ,b dAbbdñិ ñ,b dAbbdñិ

ឥđ#Rវ t ñ'ñbី

dUR' - - 2,937,814 11,154,197 - 14,092,011

3,399,390 46,339,275 150,357,319 258,248,447 21,378,830 479,723,261

បំណុ លb5JÅЧ 6,340,975 2,438,871 2,931,004 11,710,850

U˚đ, bkិdБ„វត,bdU (™bñđត bñ5bិ'˚

R ) 9,740,365 48,778,146 156,226,137 269,402,644 21,378,830 505,526,122

t4dƒbñbkិdБវតb,„ dU (™bñđត b™ddd'˚ ឹÅ4,ñ) 48,965,041 84,677,269 357,805,620 147,483,850 71,249 639,003,029

ũ តb5't ñ'Åយtbb bbb˛bRឹÅñ,b dAbbdñិ

b,4 -БR'bd b 39,224,676 35,899,123 201,579,483 (121,918,794) (21,307,581) 133,476,907

9,625,687 8,809,601 49,467,358 (29,918,722) (5,228,854) 32,755,070

(ឃ) RÅ'bt bÅតbƒ™d,

ñិ5 bR ãតិbR tUតិUតិ

tñ,bk˜,RũឺffiA ñfl,b bkយ™d5˚bយbbៃ5 fl,bAU Ud bdU

កំណត់b b' 24។

IbdbAIũត bt™bãតិbR tUតិUតិ ែដលbិRA5លុបbNb R tត¸វ RUÅ˜ Ṟbbñ, Å

26.4 តៃbbbdbƒៃRt4dƒbñb RÅUđ˚ិ , bkdБវត,„ិ

(ក) RUñdđ' kិdБ„វត,ែ˛ ñbab'ែវÅ bតៃbbbtbU

tñ,bk˜,RbិR RRUñdđ' kិdБ„វត,˛ែñbab'ែវÅ bតៃb bbtbUb4។

(ខ) RUñdđ' kិdБ„វត,ែ˛ ñbbិRab'ែវÅ bតៃbbbtbU

bÅ4Åbt™bbRះbbÅ.Udីតៃb b ÅRិÅតៃb bbtbUៃRt4dƒbñb RិÅU˚đ, bkិdБ„វត,˛ែដលមិន

RUÅ˜ Ṟbbñ, Å bÅត,bƒ™ddUb'tñ,bk˜,R bតៃb bbtbUdUb'a។

តៃb b Å តៃb bbtbU

2015 2014 2015 2014

БR'bd b БR'bd b БR'bd b БR'bd b

t4dƒbñbk

ិdБ„វត,

bbត,bƒbbធI™dñb b	31,590,641	23,668	31,590,641	23,668
bbត,bƒbbធI™db5JÅЧ	70,717,376	56,654,593	70,717,376	56,654,593
ឥđ#RAតិ5ិflR	760,988,930	469,678,255	760,988,930	469,678,255
t4dƒbñb b5JÅЧ	12,856,572	8,834,170	12,856,572	8,834,170
	876,153,519	535,190,686	876,153,519	535,190,686
U˚đ, bkិdБ„វត,˛
t ñ'UbБ„Aតិ5ិflR 1,114,636		-	1,114,636	-
ឥđ#Rវ ិ dU˛ R' 3,980,411		12,439,577	3,980,411	12,439,577
t ñ'ñbី 717,145,414		418,975,080	717,145,414	418,975,080
បំណុ លb5JÅЧ 20,375,261		11,710,850	20,375,261	11,710,850

742,615,722 443,125,507 742,615,722 443,125,507

(i) bbត,bƒbbធI™dñb b

bbត,bƒbbធI™dñb b db

RũđRី5dR RិÅt ñ'UbБ„ R™bñ˚đត' (តិ5ffiÅ12ែខ)។ តៃb

bbtbUៃនbbត,bƒbbធI™dñb b Rតៃb tUHñ'tUែkbRឹÅតៃb b Å។

(ii) bbត,bƒbbធI™db5JÅЧ

bbត,bƒbbធI™dd,b RũđRី5dR ែñbbិR R™dt ñ' RិÅũđRីbRJ˚ RិÅt ñ'UbБ„ R™b កំណត់។តៃb bbtbUៃនbbត,bƒbbធI™db5JÅЧ Rតៃb tUHñ'tUែkbRឹÅតៃb b Å។ bbត,bƒbRះ RឹÅ5,តñ˚đត'dយៈbdbb,យB ˚។

26.4 តៃbbbdbƒៃRt4dƒbñb RÅUđ˚ិ , bkdБវត,„ិ ˛ (ត)

(ខ) RUñdđ' kិdБ„វត,ែ˛ ñbbិRab'ែវÅ bតៃbb

(iii) ឥđ#RAតិ5ិflR

btbU (ត)

ឥđ#RAតិ5ិflR ũឺffiតៃb b,4 UI˛ U'dី™ត'ñÅb˚វ@ b ÅdUb'a Rតៃb tUHñ'tUែkbRឹÅតៃb bbtbU។

RធRឥđ#RAtññ' RិÅbÅJ'យ bkយតៃb

(iv) t ñ'ñbី

តៃb bbtbUៃRt ñ'ñbី bិRtត¸វ Rññ'bñ'bb b4ី5 dbñb េទ bkយតៃb dUb'a Rតៃb tUHñ' tUែkbRឹÅតៃb b Å។

26.5 ™dtũU'tũÅbñb4,R

វត,˛វb'យdUbtñ,' bkR,˜ ñ ,Å™dtũU'tũÅbñb4,R RR'យ4˛b4˛˚ bយffiÅ ”មូលធន” ែñbUÅ˜ Ṟñ ,Å

bÅត,bƒ™d។ ™dtũU'tũÅbñb4,R Rñ˛54Åbt™b ៖

- AR,bbb bតtb¸វ™dbñb4,Rែñbñ˚đត'bñយធI™dñb b

- ™dБdb4 ddUb'tñ,bk˜,Rbñb ីUR RិdR dAflីវñb ñ˛5bRះtñ,bk˜,RA5UR 5 b'5b tUb flR'ដល់ ũទុនិក និងAត˛tUb flR'dUb' ũីែñbБñ'd'R RឹÅtñ,bk˜,R RិÅ

- dñ b˛bñ Rbñb4,RdÅ

˚ bñb ី™˚t4ñb'™dAãិវR Aflីវñb ។

bÅ4Åbt™bbRះ bbÅ.Udីb b dbñb4,R b5 U' %

2015 2014

БR'bd b ñ,b dAbbdñិ БR'bd b ñ,b dAbbdñិ

bñb4,R ñ'ទី1

េដមទុន	23,368,200	5,769,926	23,368,200	5,734,528
4,RUtb,Åb5JÅЧ	4,279,558	1,056,681	3,695,520	906,876
5˚bđṞdñ 4,ñ	118,153,509	29,173,705	69,927,976	17,160,240

ដក៖ ឥđ#Rb ឲƒ ũីБñ'd'R (317,008) (78,273) - -

145,484,259 35,922,039 96,991,696 23,801,644

bñb4,R ñ'4ី2

អនុបំណុ ល (*) 16,200,000 4,000,000 8,150,000 2,000,000

bñb4,R b5 U'bdU

161,684,259 39,922,039 105,141,696 25,801,644

(*) អនុបំណុ លេនះ tត¸វ RAR,b'តbñយធI™dñb b bbែRñb„ B ˚2014 និងែRbbb B ˚2015។

ឧបសម ័ន¸ ៖ កំណត់សK លស

ពី ីត ម√វ រៃន ប សរបសធ

រក8 ល

1. អនុ ត@ធន ព ប សេលខ ធ7.07.163 ប.ក.

tũឹះb˛ Rbីtñ¸kិdБ„វត,˛ែñb RAffi U'đ tត¸វdñ AR, តbធR dtũU'េពលbវb bិRឲƒតិ5ffiÅ

15% ៃRb˛bRិធិ@˛ b'b,4 dUb'tũឹះb˛ R។ ũិតtតឹbៃ5˛4ី31 ែខធ˛ ចំនួន 18.75%។

B ˚2015 AR, តbធR ddUb'tñ,bk˜,R R

™dũđIAR, តbធR d tត¸វ Rbbិ តbbñ, Å bÅ 1។

2. អនុ ត@ច់ ក់6យ ស¸ល ប សេលខ ធ7.07.163 ប.ក.

tũឹះb˛ Rbីtñ¸kិdБ„វត,˛ែñb RAffi U'đ 44,bt ñ'UbБ„ tត¸វdñ tũU'bdbbវbR˛វAR, តb5'

t ñ'Åយtb¸b " Åតិ5bb' 50%។ ũិតtតឹbៃ5˛4ី31 ែខធ˛ ហ៊ុន 27,234%។

B ˚ 2015 AR, តb5't ñ'Åយtb¸bdUb'tñ,b

™dũđIAR, តb5't ñ'Åយtb¸b tត¸វ Rbbិ តbbñ, Å bÅ 2។

3. @˛ ន ពចំហសទ

¸ៃនរប

ិយប័ណ ប សេលខ ធ7.07.134 ប.ក.

tũឹះb˛ Rbីtñ¸kិdБ„វត,˛ែñb RAffi U'đ tត¸វdñ tũU'bdbbវbនូវb˛ R d5˚kb,4 ៃនរូបិយU'đ

bb,យ ឬb˛ R d5˚kb,4 ៃRdUិយU'đ #Å˚ Ab'b#ះñ ,Åb˛ R dែវÅ ឬR ីក៏bñយ bិRឲƒbbb dី 20% ៃន

មូលនិធិ@˛ b'b,4 របស់tũឹះb˛ Rbីtñ¸kិdБ„វត,˛bIះbឡយ។ ũិតtតឹbៃ5˛4ី31 ែខធ˛ B ˚2015 b˛ R d5˚kb4, ffi

t ñ'ñ,b dAbbdក R5˚R,RR ះ 0.96% និងb˛ R d5˚kb4, ffit ñ'ៃ5 ត R5˚R,Rេលស 6.55%។

™dũđIb˛ R d5˚kb,4 tត¸វ Rbbិ តbbñ, Å bÅ 3។

4. ក់ប ម,ង តព កិច ប សេលខ ធ7.07.163 ប.ក.

tũឹះb˛ Rbីtñ¸kិdБ„វត,˛ែñb RAffi U'đ tត¸វññ't ñ'UbБ„5˚R,R 8% ៃRt ñ'UbБ„bñយb't ũ5ិត dUb'R, Rñ, ÅũđRីbbធI™dñb b។ ũិតtតឹbៃ5˛4ី31 ែRធ˛ B ˚2015 t ñ'Utb,Å™តd ñិ5 R5˚R,R 113bR bd b R b'ffiÅតtb¸វ™ddUb'ធI™dñb b 24БR'bd b។

™dũđIt ñ'UbБ„™តd ñិ5 tត¸វ Rbbិ តbbñ, Å bÅ 4។

5. រេធ ចំ8ត់ ក់ឥណ6ន សវិ នធន និងអនុ តបំណុ ល ប សេលខធ7.02.186 ប.ក.

tũឹះb˛ Rbីtñ¸kិdБ„វត,˛ែñb RAffi U'đ tត¸វbធ 5˚bត' ñ'ឥណ#RdUb'R, RffiU,R ñ' bñយែ5 ñ

េលb˛ R dkិdБ„វត,˛dUb'A ñRី t ñ' RិÅ db4 Å#ត'ៃR™dbÅt ñ'េដម RិÅ™dt ñ' ។

ឥđ#Rែñb Rdយៈbdb1B ˚ ឬតិ5ffiÅ

• ឥđ#RbÅ'ñd% b˛ R dkdិ Бវត,„ ˛b RិÅ™d4˛#ត'bÅt ñ'bñb RិÅ™dt ñ'#R'bdb។

• ឥđ#Rbt™bbÅ

'ñd% ™d4˛#ត'bÅt ñ'bñb RិÅ/ឬ™dt ñ'b,យ5˚R,R k,b™bñ˚đត'bÅ30

ៃ5˛ ឬbt5RffiÅ។

• ឥđ#RbÅJ'យ% ™d4˛#ត'bÅt ñ'bñb RិÅ/ឬ™dt ñ'b,យ5˚R,R k,b™bñ˚đត'bÅ60

ៃ5˛ ឬbt5RffiÅ។

• ឥđ#R ត'UÅ'% ™d4˛#ត'bÅt ñ'bñb RិÅ/ឬ™dt ñ'b,យ5˚R,R k,b™bñ˚đត'bÅ90

ៃ5˛ ឬbt5RffiÅ។

ឥđ#Rែñb Rdយៈbdbbbbdី1B

• ឥđ#RbÅ'ñd% b˛ R dkdិ Бវត,„ ˛b RិÅ™d4˛#ត'bÅt ñ'bñb RិÅ™dt ñ'#R'bdb។

• ឥđ#Rbt™bbÅ

'ñd៖ ™d4˛#ត'bÅt ñ'bñb RិÅ/ឬ™dt ñ'b,យ5˚R,R k,b™bñ˚đត'bÅ30

ៃ5˛ ឬbt5RffiÅ។

• ឥđ#RbÅJ'យ% ™d4˛#ត'bÅt ñ'bñb RិÅ/ឬ™dt ñ'b,យ5˚R,R k,b™bñ˚đត'bÅ

180ៃ5˛ ឬbt5RffiÅ។

• ឥđ#R ត'UÅ'% ™d4˛#ត'bÅt ñ'bñb RិÅ/ឬ™dt ñ'b,យ5˚R,R k,b™bñ˚đត'bÅ

360ៃ5˛ ឬbt5RffiÅ។

ñtbិតb˚វ@ិ RធRffiñ'bñ'ែñbffiតtb¸វ™d tត¸វ Rbធ 5˚bត' ñ'ñ˛54Åbt™b ៖

• ឥđ#Rbt™bbÅ'ñd% 10% bñយbិRũិតñbត' ៃb វត˛,Ub ˚ bbñ ែbÅែតb5't ñ'។

• ឥđ#RbÅJ'យ% 30% bñយbិRũិតñb'តៃb វត,˛Ub ˚ bbñែbÅែតb5't ñ'។

• ឥđ#R ត'UÅ'% 100%

ũិតtតឹbៃ5˛4ី31 ែខធ˛ B ˚2015 b˚វ@

RធRffiñ'bñ'ែñbtñ,bk˜,R Rñត't R5˚R,R658БR'bd b។

™dbធ 5˚bត' ñ'ឥđ#R RិÅb˚វ@

bÅ 5។

RធR RិÅ™dũđIAR, តU˚đ, b tត¸វ Rbbិ តbbñ, Å

AR, តb˛bRិធិ@˛ bb,4 БRbd b'

1-សរប

រង ក ៖ RÅ

'tតវ¸ U˛ñ

- េដមទុនឬ#យfl #Rbñb4,R 23,368,200

- 4,RUtb,Åbt dី4,RUtb,Ådី™daយតៃb bឡÅវṞ

4,279,558

- បុd bã#ñ'4ÅRឹÅbñb4,R (U,d bã ũk˜,R) -

- b˚វ@RធRHRិã'យធI™d4˛b bñយ R™dយbtd' bffib,RdីធI™dñb b -

- 5˚bđṞdñ 4,ñ 69,343,938

- 5˚bđṞb,4 bt U'ñ˚b5'B ˚kdБ„វត˛,5,Åbt™យ ែñb Rbធ bវRñb d5bkយ 48,809,571

- R˛Å'b5JÅЧb4 ត ែñbAR,b'តbñយធI™dñb b -

145,801,267

2-សរប

រង ខ % RÅ

'tតវ¸ ññ

- 5˚bБះ ũ4,Rិñ tñ,btUឹñ ãិ b IយñtũU'tũÅ RិÅbb' R តិ

* 5˚ែđñbñb4,RែñbbិR RUÅ' -

* U,bdtU#R ឥđ#R b˛bUtត RិÅñិ5 bR dUb'U,ũ bБñ'd'R 4Åbb 317,008

- ™d™R'™U' ũk,˜R@˛ b' bតៃb 5,ះUБ ី -

- ™d4តUÅ d -

- 5˚bយñ, Å™dUbÅ តtñ,bk˜,R -

- ™d4តែñbñ˚đត' bt™ bt dី™d4តI5,ÅB ˚ũđbRយƒtUN˚B ˚

(db

UБ˛ b#˚Åb˚វ@

RធRឥđ#R RិÅb˛bUtតbÅJ'យ) -

317,008

3-សរប

គ % b˛bRិធិ@˛ b'b4

b˛bñ R(ក-ខ) 145,484,259

4-សរប

រង ឃ ៖ RÅ

'tតវ¸ U˛ñ

- 4,RUtb,Ådី™daយតៃb bឡÅវṞ bñយ R™dយb'tdbffib,RdីធI™dñb b -

- AR,U˚đ, b bñយ R™dយb'tdbffib,RdីធI™dñb b A5U˛ñUБ˛ bdk˛តñb' 100%

ៃនចំនួនb˛bRិធិ@˛ b'b,4 b˛bñ R 16,200,000

- R˛Å'b5JÅЧb4 ត bñយ R™dយb'tdbffib,RdីធI™dñb b A5U˛ñUБ˛ bñ, Å™d

ũđIមូលនិធិ@˛ b'b,4 bិRឲƒbbbdី5˚R,RៃRb˛bRិធិ@˛ b'b,4 b˛bñ R -

16,200,000

5-សរប

រង ង % RÅ

'tតវ¸ ññ

- ũñb b˛bRិធិ@˛ b'ñ, ÅធI™d RិÅtũឹះb˛ RkិdБ„វត,˛II -

- R˛Å'b5JÅЧ -

6-សរប

ច ៖ b˛bRិធិ@˛ b'b4

= គ+ឃ-ង 161,684,259

AR, តbធR d БR'bd b

1- ũយñ (ក)

b˛bRិធិ@˛ b'b,4 161,684,259

2- ũែUÅ (ខ)

5ឹÅ
0%	-
0%	-
0%	-
0%	-
0%	-
20%	-
20%	-
50%	-
50%	-
100%	862,496,075
	862,496,075
	18.75%

t4dƒbñb (*) БR'bd b

- b5't ñ' 3,881,625

- b -

- ឥđb4យƒbbធI™dffiតិៃRñb, ffi 34,040,692

- t4dƒbñb ែñb Rវត,˛Ub ˚ffit ñ'UbБ„ -

- ឥđb4យƒbbb˛ U'RAធិbតយƒែñb R5˚bត' ñ'AAA b AA- -

- ឥđb4យƒbbb˛ U'RAធិbតយƒែñb R5˚bត' ñ'A+ b A- -

- ឥđb4យƒbbធI™dែñb R5˚bត' ñ'AAA b AA- -

- ឥđb4យƒbbb˛ U'RAធិbតយƒែñb R5˚bត' ñ'BBB b BBB- -

- ឥđb4យƒbbធI™dែñb R5˚bត' ñ'A+ b A- -

- t4dƒbñb b5JÅЧ#˚ÅAb' 862,496,075 900,418,392

3-AR, តbធR d (ក/ខ)

(*) ũែUÅៃRAR, តũឺffiតៃb t4dƒbñb bdU

(តៃb b,4 bt™យbdb™ត'ñÅb˚វ@

RធR RិÅdb

b') RិÅR˛Å'

bt bÅត,bƒ™d ែñbtត¸វ R5ឹ Å bñtbិតHRិã'យ។ tbU bUБ„តិ ៃRtU™bbីdី™dũđIb˛bRិធិ

@˛ b'b,4 របស់tũឹះb˛ Rbីtñ¸kិdБ„វត,

និធិ@˛ b'b,4 េទ។

ũែUÅbRះមិនbU'UБ˛ bR˛វR˛Å'ែñb Rññb5ṞbbbdbũđIb˛b

1- ũយñ ៖ t4dƒbñbÅ

យtbb

(ក)

БR'bd b

- b5't ñ'ñ, Åៃñ 3,881,625

- bbត,bƒbbធI™dñb b (bិRbU'UБ˛ bt ñ'UbБ„™តd ñិ5 ) 31,590,641

- bbត,bƒbbធI™db5JÅЧ 27,061,496

62,533,762

ដក ៖

- t ñ'Rី dីធI™dñb b -

- t ñ'Rី dីធI™db5Jងៗ (dយៈbdbតិ5ffiÅb,យែR) 18,765,481

18,765,481

b5't ñ'Åយtb¸bb,4 43,768,281

បូក ៖

- 5˚ែđñៃRឥđ#Rbbbb'ែñb R™bñ˚đត'តិ5ffiÅb,យែR 32,121,560

t4dƒbñb Åយtb¸b 75,889,841

2- ũែUÅ % 5˚R,Rt ñ'UbБ„ែñb Rែñតtbវ

(ខ)

БR'bd b %

- t ñ'bRJ˚bñយb't ũ5ិត 25% 278,659

3-AR, តb5't ñ'Åយtbb (ក/ខ) 27,234%

dUិយU'đ t4dƒbñb

បំណុ ល និងមូលធន

b˛ R d 5˚kb,4

b˛ R dចំហb,4/ b˛bRិធិ@˛ b'b,4

ñtbិត

កំណត់

БR'bd b БR'bd b БR'bd b ũិតffi% ũិតffi%

t ñ'bd b	301,993,064	(311,032,180)	(9,039,116)	-5.59%	20%
t ñ'ñ,b dAbbd	ñ 549,118,204	(550,670,202)	(1,551,998)	-0.96%	20%
t ñ'ៃ5 ត	49,624,132 (39,033,018) 10,591,114			6.55%	20%

សរប

900,735,400 (900,735,400) -

b˛bRិធិ@˛ b'b,4 161,684,259

БRbd b'

1 t ñ'bRJb˚ ñយb't ũ5ិត

1-1 t ñ'UbБ„ bតtb¸វ™d -

1-2 t ñ'UbБ„bRJ˚ 548,004

1-3 t ñ'UbБ„ R™bñ˚đត' 566,632

1-4 t ñ'UbБ„b5JÅЧ -

1-5 t ñ'UbБ„UtbÅ

bdU

1,114,636

2 t ñ'UbБ„™តdñិ5

2-1 ñb វធ

2-2 ñb វធ

2-3 ñb វធ

ី -

2-4 t ñ'UbБ„™តdñិ5bdU -

3 t ñ'UbБ„bdU,

8% ៃRt ñ'UbБ„UtbÅ

-

89,171

b˚វ@RធR

ចំនួន

At

ffiñ'bñ'

™dbធ5

˚bត' ñ'ឥđ#R

БR'bd b ũិតffi%

БR'bd b

1-ឥđ#Rែñb Rdយៈbdb1B ˚ ឬតិ5ffiÅ 1-1ឥđ#RbÅ 'ñd 213,783,649	0%	-
1-2ឥđ#Rbt™bbÅ 'ñd k,b™bñ˚đត'bÅ≥30ៃ5˛ 116,447	10%	11,645
1-3ឥđ#RbÅJ'យ k,b™bñ˚đត'bÅ≥60ៃ5˛ 101,700	30%	30,508
1-4ឥđ#R ត'UÅ' k,b™bñ˚đត'bÅ≥90ៃ5˛ 312,939	100%	312,939
សរបុ រង (1) 214,314,735		355,092
2-ឥđ#Rែñb Rdយៈbdbbt5RffiÅ1B ˚ 2-1ឥđ#RbÅ 'ñd 547,205,281	0%	-
2-2ឥđ#Rbt™bbÅ 'ñd k,b™bñ˚ណត់សង≥30ៃ5˛ 821,222	10%	82,122
2-3ឥđ#RbÅJ'យ k,b™bñ˚đត'bÅ≥180ៃ5˛ 392,265	30%	117,678
2-4ឥđ#R ត'UÅ' k,b™bñ˚đត'bÅ≥360ៃ5˛ 103,580	100%	103,580
សរបុ រង (2) 548,522,348		303,380
សរបុ 1+2 762,837,083		658,472
ឥđ#R#˚ÅAb'ែñbk,b™bñ˚đត'bÅ>30ៃ5˛ (ក)	1,848,153
bbត,bƒឥđ#RែñbbbbិR#R'4˛#ត' (ខ)	762,837,083
AR, តU˚đ, b (ក/ខ)	0.24%

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ស Kប់ដំ8ច់ ៃំ ថ ទី31 ែខធ ូ 2ំ 015

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