rl

L:r--{L:a-----{l_r--{L_.---1

L-a,-Jl-g

l_uUrl_l_r-alt_-----,L_r.---{t_---t-L:i-----I

l-_-t--aL_-r__r{Lr--Ir__r----rl_r--I

t_-L_L_L_rt-.-l-E..T

L-----L-a--tL-r--lL:L--L-L---L.r--I

L-L

eRo cAo rnl cHir.tH Hop ruHArclryn ruEru oo

6 THANG DAu coA NAM TAt cHiNH KET THUc rucAy:r rnAr.rc 12 NAtvr 20.17

C6ruc TY cO PHAN BoT GIATVA HOA CHAT DI./C bNruC

=-14

44

-a44

f,

-Ii'3i-5

=|

=

=E=--rl

=

=F=IaI

=I

=bIE=i'Fe

=IE=

cONG ry cd pnAru eor er,ir vA nor orirsirc enenc

MUC LUC

1. Mgc lgc

2. B6,o crlo cria Ban T6ng Gi{m tliic

3. Brio crio so:it xet thdng tin tii chinh giii'a niOn ilQ

'1. Bring cin tl6i ki5 to{n hqp nh6t giira ni6n rIQtli nghy 30 th:ing 6 nIm 2017

Trang

I

2,4

5

6-9

10

6.

f6:::io k€t qui hoat d6ng hinh doanh hop nhft giira ni6n tlQ6 thfng {l6u cira ndm tiri chinh kilt thric ngiy 31 th:ing 12 nnm 20li'

!a"o 1eo luu chuyi5n ti6n tQ ho.p nhAt giita ni6n cl6

6 thfng (Iiu ciia ndm thi chinh kOt thfc ngiy 31 thring 12 nirrr. 2017

Bin thuyOt minh B:io cio thi chfnh hop nh6t gifta ni6n rlQ6 thfng cldu cria nim tii chinh kiit thfc ngey:t thens ti nirm 20tl

* ** J<* * * * * * * * ** * * * * * * * * * tr * *

11 -t2

13-46

--1---1

=--1

=--1

=1

=

11

=

=

=

=

=-1

=

=

=

=1I

=lBaaa:taaq

c0NG w co pHAN e6r crAr vA Hoa cxrr ouc eraxc

BAO CAO CL.\ 8.,I,\ TO\G GIAM DOC

811 T6ns Gidm d6c cdng ty C6 phin Boi qiir ra H.;a chdr Duc Giang (sau cTA1, goi t6t ld,,cdng ty,')trinh bay b6o c6o cia minh cirng v6i Bdo cdt'rai.chinh hor nhit giira irien d6 6'tli6ng d6u cia ndn tiichinh k6t thic rgdy 31 thdng 12 nirn 201i bao slinr Bio cdo tdi chinh giila ni€n d6 cia C6ng ty vd c6ccOng ty cor (goi chung Jd "T6p doan,').

Khfi quft vd COng fyc6ng ty c6 phdn B6t gi6t vd H6a ch6t EiLc Gra'g ld c6rg ty c6 phin hoat d0'g thco Giay chiing nhandang kli kinh doanh sd 0103003850 ngAy 05 thdng 3 nirn 2004 rlo So. Ki5 hoach vd EAu tu tnenh ptro Ha\6i cdp.

f rtrng qtrA trinh hoat d6ng C6ng ty di duoc Sd Ktj hoach vd DAu tu thdnh phai Hd N6i chrip nhin trrayl..i Gi6y chiLng nhdn ding k1i doanh lghi6p 10 lan. Sd Kii iroach vd DAu tLr thdnh plr6 ltA'N6i dd cipGiii. chiLng nhan ding kyi'doanh nghi€p didLr chinh ldn thiL nLroi ngdy 06 th6ng g 1dm 2015 vd vi0cihav d6i v6n didLr 16 cira doarh nghi0p.

I-rLr'sd chirrh

Dia chi : 56 r 8 ngo 44, ph6 Dirc Giang, ptrLrong Thtrorrg Thanrr, eua' Lo'g Bi.n, thdrh ph6tI,1Ndi.

- Di€n thoai :043 B2i )620- Fax : 043 827 1068

float d6ng kinh doanh cira C6ng ty theo Gi6y chirrlg mhin ding k1i doanh nghidp ld:- Vin tAj bing dui-ng b6;- Bdn bu6n thLLc phArn, chi ti€t: b6n bu6n phu gia thLLc phAm;- Kinh doarh bdt d6ng san, quydu srl dung d^t thu6c chir s6 hrLu, chu sir dLrng hoic di thu€, chi ti6t:

cho thue llha xu6!g;- Bdn bLr6n nhien li€u rdn, l6ng, khivd cic sil ph6m 1i€n quan, chi ti6t: bLr6n b6n ciic mit hdng uhi€n

Iiiu khodng, ddu khoing vd c6c san phAm chung c6t tir chirng; c6c chit chira bi tL'r; cric rlai sdpi.hoing ch6t;

Srrn rLrAt sl* phirn cliu m6 ti'h ch6; chi tiiit: san xudt c5c ndt hdng nhi€n li6u kholng, dau khonng'..r ;.lc si. phdrn chirng c6t tir chungl c:ic chit chLi.a bi tLrrn; cdc loai s6p kho6Lrg chAt;- il:n budn r.nAy mcic, thi6t bi vi phu tirng miy kh6c, chi tr6t: bu6n b6n n6y m6c, thidr bi dicn vd cic::rh kidn cia cltitng, vAt Ii€u di6n, dung cu co.khi;

' :.n .u6l thi6t bi dien khic, chi ti€t: sin xu6t nr6y rl6c, rhi6t bi di6n vd cic [nh ki€n cria ching. r,dt.:.:u di€n.

Hoi rl6ng qurin tri vi Ban didu hinh, quin lic:; thanh vi€n FI6i d6ng q.dn t.i vi Ban T6ng Gi6m tr6c cira c6ng ry tfong ky va cho d6n thoi crienr.:ri. 56o.Uo niy bao g6m:

llii d,)ttg 11111117 11i

ll.rrit€n ChiLc vu \-., : r. -r.'rri.:n nlrirrrr tli bo rltiirrr

T*"*t:-,"*m cl,t r,!1, --u;, a;,e,,, *rrto;;** +##t, - , .i ,\L iit I Jin

cONG Ty cd pnAr.r eOr crAr vn xoa cHAr ouc er,qfrc1

=

=

=

=

=-1

=-1

=

Chirc vu

I Io vi t€l Chri c r i.i

tlr'r, Dro llrr.r D rr Ar lr I inlt \ crl

Ong Nguy6n Viu QLrang Thinh r iin

6"g Vi, a;;fii" Tld'rr- ":: :: =:r'. nsi\, 04 th6ng 4 ndm 2015

:- :'.r::irn ngay 04 th6ng 4 ndm 2015

B,. nlr iin ngdy 04 thang 4 ndm 20 I 5

Ngi1, b6 nhi€rn/mi6n nhi€rn

Bnn I{iCm soitllo Vi t€n

Ons N Vdn Ki€nOng Vii Minh Thuy€t

,IS 1\gU)en llen Kltallg

':tlttt I Ong lrlO t tlt,L

llo r d l€n

rhi€m ngdy 0,1 thring 4 n6n 2015

Tii b6 nhi€m ngiy 04 thiing 4 ndrn 2015

Trli b6 nhi6rr ngdy 04 th6ng 4 ndrn 2015

Ngiy b6 nhidm/mi6n lh i€nr

Truo"ng bar.r

Thinh vi€n

Thdnh vi€l

ChiLc vu

4

=

=

=

---4-1

=

=-1

=

=-114-----

14=

=

=

ing Ddo I1fru H 'f6ng Gr6rr B6 nhj€m ngdy 29 thlng 3 rlnr 2010(}rq Pharr Vdn Hirng(,lng Ddo HLILr DLry Anh

l']h6 fdrg Cidrn d6c

l-l1o t Ong Lr l:rln OOC

Bd nhiEm ngdy 02 thing 02 nirn 2015

Bu lll,rcrn irJiy 'j lltiltrq j rrirrr l0 ll

Dai di6n theo phrip luiit\gLrdi ,:lai dien theo phlp luit cira c6ng ry tlong l(i vi clio cl€n thdi didnr lAp bio clLo ndy ld Ong DdoI{uLr lJLry€n (b6 lhi€rn ngiry 29 th6lg 3 nin 2010).

Ki0ru toin vi€nCdng t)'TNHH l(i6n to6n vd Tu ran A&C dd duoc clrr .linlr soat x6t Bio crio tdi chfnh ho-p nhit gitrani€n c16 6 thdng ddLr cira nir.r.r tdi chrnh ket thLic ngay 31 rhang l2 r6m 20,17 cira TAp clod'.

Tnich rhi€m crir Ban T6ng Girim d6cBarl Tdng Ci6n cliic chiu tr-ach nhi€ur lAp 86o c6o tdi chinh ho-p nhrl giLra niin do phan a,r1 1ru1g tl.irLcr i ho-p in tjnh hinh tdi chinh ho-p nhdt girla nier d6, k6t qui hoat ddng kinh iloanh hop lrhdt giia ni6n dor i lLiLr chuy6n ti€n t€ hop nhdt giiLa ni€n d6 cira Tip ilodn tr.ong kjr. Tr-ong vi€o lip 86o c6o tdi chinh:-.p nhat eifra li€n cl6 niy, Ban T6ng Ci6m ri6c phdi:

' I hon IL'a cic chinh sdch k€ to6n thich ho-p vd 6p dung c.ic chi'h slch ndy m6t c6ch nhit qLrdn,. I hLrc hi€n c6c xdt doln vd ci.c Lr'6c tinh rrl6t c6ch hop l.v vi tlrin u.org;

' \eLr 16 cAc chuAn mtrc l<6 todtt rip clung cho T6p dodn c6 [luo.c tuAn thf hay kh6ng vd tAt cd cic sailich t'ong y6u dd drLoc t'irh bay vd gili thich tro'g 86o c6o tdi chinh ho-p nhdt girLa ni€n d6:

' Llp Bdo clo tii chinh ho-p nh6t gila nien d6 tl6n co sii hoat cl6ng li€n tLrc tfir tnrd.ng hop kh6ug thicho ling C6lg ty sE ti€p tr-rc hoat d6ng liOn tLrc;

' l hiet 16p vri thuc hi€n h6 th6ng kienr soat noi bir rLot cieh h rlLu hi€u nhim han cho r.rii .r.o c6 sar s..rllong y€Lr do gian i6n hoic nhdnr lin tlong vi0c lip vi tlinh bdy 86o cio tai clrirh ho..p nhiir gruatl clr ,lo.

Ban T6ng Gi6m d6c clirr bio c6c s6 k6 to6n ihich hop cJurc lrrLr gifr rliy tlir cl6 phrin 6rh rinh hinh rdichinh cira'l-ip clodn v6i niLc cl6 chirrh xric ho.p lli tai brir ki rhii rlicrn ndo ra uac su sich ke toin nranthLl ch6 dd k6 to6n 6p dttng. l3trn T6ng Gilm diic ciing ciriir irreh nhienr quin Ili c6c tii sdn cria Corrg Lyvri do cl6 tli thLrc hi€n cdc bi€n phirp thich ho'p il€ nsin il:.::: , rr plrit h "n cdc hr)nh yi gian lin 'i cic vipharn khric.

Ll_rrrrrrlJ"frt-b-

l_r=l-rL.J

t_L-={I

-.

FFFFF=b5bI

FFFFF=r

cONG Ty cd pHAN sor edr vA nor oriraift GilANeeAo cAo cUA BAN roNc ctAtvt ooc (ti€p tba. r

Ban T6ng GiSm d6c cam k6t da tudn thri cic y€u ciu ndu trdn trong vi€c lAp 86o c6o tdi chinh ho-p lhAtgiiia ni6n d6.

PhO duy6t B6o c6o tdi chinhBan T6ng Gi6m d6c phd duy6t 86o c6o tdi chinh hop nh6t giiia ni6n d6 dinh kdm. 86o c6o tdi chinhhop nh6t gi0a ni€n c16 dd ph6n 6nh trung thuc vd ho.p lj tinh hinh rdi chinh cira Tdp dodn rai thdi diCmngdy 30 th6ng 6 {am 2017, cing nhu k6t qud hoat ddng kinh doanh vd tinh hinh ltm chuy6n tidn t€ 6thdng d6u cira ndm tdi chinh ktit thric ngdy 3l thdng 12 niLm20lj, phir ho-p v6i c6c chu6n muc K6 to6nviet Nam, ch6 do K6 toSn doanh nghi€p vi6t Nam vd c6c quy dinh ph6p lll c6 li6n quan di5n vi€c ldp vatrinh bdy 86o c6o tii chinh lio. p nli6t gifa ni€n d6.

Ngdy l4 th6ng 8 ndm 2017

\.\-ll,lt

)ra -l

z

org uram ooc,

T6ug G i6m tl6c

BAO CAO SOAT XET THOIG TI.\ TAI CHINH GIUA NIEN DO

A&Cc:S\{;T1 lr-llH t(lEil !(}i\1\TL \ \\ \.\L1&i'-\l DITI\{; .{\!} ( {}\.!i Ll l\C ( a) . L, I

^l,.^,^^, -,^^_^ -,_^,,JO: 4)r/ru1l/lJL lL-r,t I V

*u^oER TrLLY-iL-r----

L-r-_-a

L-l---aL_r--.L_l---.tL_L-t--.-

L_

-L-.J

t-.---L-tJ

L_r-----

L-.r--.a,rr----L-L_L_!--rl

L.Lr__--

t__-L-___ra

t_-!--ra

L_-r----

L-\-.I

t_-t--L_r---L!--{L'!---.rl

t_-!--at_"r--.rlL-!--ra

t_-!-{

t_-!-{

t

I Truong SLrn St.. Txn Binh Dlst., Ho Chi Minh Ciq

Tel r81.8) I5472972 - Fax: (84.8) 3 5172970

lrl Giang Vo St., Dong Da Disl.. Ha Noi Cittl8 Tran Khanh Du St., Nha Trang CityI-: l3 Vo Ngu),en Ciap St.. Can Tho Cit)

Kinh ef.i: cAc co o6Nc, ngr ooxc euit{ tm va naN roNc crar,r oOccOxc ry cO pnAN nor crAr vA uo,c. cuAr prlc ct,rNc

Ching t6i da thqc hi€n c6ng,vi€c soAt xdt 860 c6o tii chinh ho.p lhat gina ni€n do kdnr theo cua C6rs rrC6 ph6n B6t gidt vd H6a chat Dfc Giang (sau ddy goi tit ld "C6ng ty") va cic c6ng ry con (goi chLrnu lafip clodn"), duoc Iip ngAy 14 thing 8 nitm 2011 , rif trang 6 d6n trang 46, bao g6m Bing cAn d6i ki ruan

hop nhAt gifra ni€n d6 tai ngdy 30 thdng 6 ndm 2017, 86o c6o k€t qui hoat d6ng kinh doanh ho-p nhirriiia ni0n d6, 86o c6o luu chLry6n ti6n t€ ho-p nhdt gitia ni6n d6 6 th6ng diu cira nirn trii chinh kCr thirc,:.rr I , tlrarrg l2 rram 201? va Ban thrryer mir,lr Bao cdo tri chinh lro-p llrat giria nierr do.

Trich nhiQm cria Ban T6ng Girim tliic13an T6ng Gi6m d6c C6ng ty chiu tr6ch nhi€rn vd lap vd trinh biy trurg thuc vd hop lj'86o cdo tdi chinhh.rp nhit giiLa ri€n d6 cLia C6ng ty tl.reo cdc Chuin muc K6 toan Viet Nam, Ch6 dO K6 roAn doanir nghi6p\ iet \arrt va czic qrrl dinlr plrdp Iy co Iijn qtrarr den viic lip ra rrinh bay Bdo cao raichirrh ho.p.nlrar ririani€n d6 vd chiu tr6ch nhi6m vd ki5m soiit ndi b6 mA Ban T6ng Ci6;n d6c x6c dinh li cdn thitit d6 ddn biocho vi€c ldp_vd trinh bdy B6o c6o tdi chinh hop nh6t gifra ni€n d6 kh6ng c6 sai s6t trong y6Lr do gian li;hodc nhinl lArr.

Trach nhienr cua Kiern rodn viilTr'aclr rrhiern cLia churrg toi la dua ra kdt iuan ve Biio ciio rai chirrlr lrop rrlrlt gida nier do duu trerr ket qrra.ca,l r'et cua churrg toi

.Cl ung toi dd thuc hidrr cong viec 'oiit xet rheo Chuin rnrrc Viet Narn ri hop dorro

drch vtr sodt xet so 2410 - Soat xdt th6ng tin tdi chinh gitra r.ri6n d6 do ki6m to6n vi€n d6c I6p cira don vithtrc lt ien.

C6ng vi6c so6t xdt th6ng tin tdi chinh giiia ni6n d6 bao gOrn vi€c thuc iri6n c5c cu6c phorg v6n. chu ;6Lrli ph6ng vdn nhiing ngndi chiu tr6ch nhien'r ud cac u6ridd tdi chinh ki! torin, vd thuc hi€i thir tuc phanticlr vd cdc thLi tuc sodt xdt kh6c. Mot cldc sodr xet v6 co bdn co pham vi hep hon m6t cu6c ki6m to6niuoc thitc hiCn theo cic Chuin nruc Kiem toin Viet Nam va do viy kh6ng clio phdp chirng t6i dat clLLocsu dam,bAo ring_chirng t6i_s€ nh6n birit duo-c t6t ca c6c v6n dd trong y€u c6 th6 duo-c ph6t hi6l trong mot;Lr.ic ki6m to6n. Theo 116, chirng t6i kh6ng dua ra y kiiin ki6rn toiln.

tr€t luin cia Kii5m toin vi6n..,r cil tr€n k6t qud soiit-x6t cira chirng t6i, chirng t6i kh6ng th6y c6 v6n d6 gi khi6n chirng t6i cho r.ang'::r cdo tai chinh ho-p nhdt gitia ni6n d6 dinh kdm kh6ng pha;6n; trur.rg ttruc va ho. p ly, tr6n16c khia canh:::;re r€u, tinh hinh tdi chinh cia T6p dodn tai ngiy 30 th6ng 6 n6m 2017, cirng rnu r6t qua hoat rj0n-q..::h doanh vd tinh hinh luu chuy€r.r ti€n r€ trong 6 tirang dAu cira n6rn tdi chinh k6t thirc ngd1, 31 thing lt:rlrn 2017, phir hop v6i c6c chuin mgc K6 to6n viet Narn, cn6 ao 16 toan doanh lghi6p ii6t Nu,n ,

" .r.

:Lrr dinh ph6p lyl c6 li€n quan diin viec lap vi trjnh bd1, B6o c6o tdi chinh ho-p nhit giia;i€n dO.

m tofn vh Tu vAn A&C

PhamPh6 Gi6mSA Gidy CNEKHN ki€n roan; 14U9-2013-005-1

Hd N6i, ngdy i 4 th6ng 8 ldm 201?

#uo*r* rrr-i"I NTERNATIONAL

o-:...TAl HA I

\a'o;;-i

CONG w cO pHAN eOr crAr vn sol crdr suc cuxcDia clri: So 18nso4d.pho DucCI"ng. l:, --- -- - - Bri r. tlranlr plro HirNo.

BAo cAo ter cHi.lH Hop NHiT L:,, .'... '. : .

6 thiirg dau cia ndm tai chinh k€t thic n_::; : : -- : - --- -. -

BANG CAN DOI KE. TO.\\ HOP \HAT GIUA NIEN DOrDang ttil dut

Tai ngirr 30 thing 6 nirn 2017

LL.rrrr----{L..1L--rr4t_rr-r=rr.-,tL-r-rEl_Err1---t-.rrrrrrrrf_

1I. Eiu tu tiichinh ngin h3n 120

i. .Chung kho6n kirh doanh 121

i. DLL phdng giin gi6 chfng kJioiin kinh doanir 122

' D.i, i.r'rrdr. g.i da ng'r) ddo l.dn l2r

lII. Cic hhoiin phrii thu ngin han 130

I Phai thu ngdn han cita khdch h.ing 131

L Tre truo'c cho ngLLdi bdn ngin han 132

L Phai thLr n6i b0 ngdn han 133

.1. Phai thu theo ti€n d0 k€ lioach hop ddng x6y dung 134j. Phai tiru ve cho vav ng6n han 135

6. PhAi thu ngdn han khdc 136-. Dil phdng phdi thu ngdn han kh6 ddi 137

S 'l'.ii san thi€u chr,r xiL 1j, 139

TAI SAN

TAI SAN NGAN HAN

. .lI ren vil cac klrorn luong o udng tlen

Ti0nl-ir l. hn4n t,r^no d,r^no ri;n

l\'. Hing t6n l<ho

i1; lt g Ion |to),1 phdng giim gi6 hdng tOn 1<ho

\ . r - s:ln nglrtr natr I(ntc

--::: i-'iri tla tludc ngin han

3r. lrnq l,to-. hl a .lru: llLri va cdc khodn kh6c phii thu Nhd nLr'6c

- ,.., ' dic r ,rrrrr bal lai rrii phicu Chir lr pl.u

r r-)r san ng.lt tan KttJe

NIn Thuy0tso mtnn

r00

110 V.l111

112

Don vi tinh: \ \D

)o oau ntnl36 cu6i ki

859.867.197.699

222.39',/.268.r'/5

15.931.570.163

206.465.698.0t2

460.580.:162.250

319.'7 61 .012.645

37.6t7.1M.A78

839.492.381.3J7

186.282.8s2.18.1

1 .i 64.862.310

178.517.9E9.874

,169.ss8.825.481

208.030.364.180

26.994.632.6s1

v.3

v.4

v.5v.6

98.871.678.232

4 .324 .597 .29 5

232.301.691 .964

2.229.130.680

110

141

149

150

l5t152

151

154

155

v.7

V.8 a

v.14

159.553.857.104

159.551.857.404

17.335.609.870

2.150.531 .412

13.807.2 r l .713

111 .864.115

172.900.730.138

172.900.730.I8

10.719.976.3t.1

1.455.636..r01

8.90i.i-ll.9iL-'a(l -ii !r-il

coNG Ty co pnAru e6r crAr va Hol crdr ouc cHr.rcDia . hi: So l8 ngo 44. p\o Duc Cianl. r- . -- - - : - jeAo cAo rAr cHiNH Hop NHAT Grf r \--): r.

,: ,6 rlringdAu ctla nirn lai chinhket huc n;j. _..--.--_ iBanB cdn d6i I(C iodn hop nhdr gifa nien do : i: :':

- - qi,in rh;nrn,nHj\Oi.L:rrra--

l_j---,

;L-1

l_a----

t_-|tt_L-t_-L_t--

L-'.---alt_l-aL_-r---.aa

L:r----al

L_-r--III!---I

L:r--{

L_-L--rl

t_-r-Ii_l-{

t_l-

t--L--al

i--l

t_-L__-1

=

=

=

=

=

TAI SAN

I} - TAI SAN DAI HAN

I. C{c hhodn phrii thu d}ri hanl. Phdi thu ddi han cLia kh6ch hdng2. TrA trlr6c cho ngudi b6n ddi han

L V6n kinh cloanh d don vi truc thu6c1 Phai thLr nOi b6 ddi han:,r rnat InLt ve cno vay dat itan

6. Phdi thLr ddi ban kh6c-. Du phong phai thu ddi han kh6 ddi

lI. Tii srin cii atinh

I Tii sdn c6 dinh hfr'Lr hinhNguyAn gid

Gii tri ltao ntdn ltiy kO

2. l di san c6 dinh thlte tdi chinh

Nguy€n giitGia tri hao nin li4t ki

l. Tdi sin c6 dinh v6 hinhNguy€n gid

Gid tri hao ntin l y k6

III. 86t d6ng srill tliu tur,\guydn gi6

Ci6 rf i hao rndn liiv lte

I\. Trii sin d6 dang dii han.. Chi phi s.ln xLrdt, kinh doanh d6- dang ddi lrani Chi phi xAy dLLng co ban du. dang

\'. Diu tu tlli chfnh clii han

Diu tLL vAo c6ng ty con. rt..tr t.r'rro.ong r1 .ien ,lurnlr. licn Lcl

il .t .. gop \ on \ dJ dorr vi kha.

- Dil phdng ddLr tLr rdi chinh dai hanj. Ddu tu narn giiL d€n ngdy drio h;.,n

VL Tii sdn dii han khici . Chi pl.i h d tru6.c dtlii han

I I: , .i.rr tl rre tht. nlrap lroan ll.j i.ri-r b'. rat rrr. pl,r. rrrn,.: rltrl rhe nai han

l. T:ii sin dAi han khdc

5. Lo-i thd thLLong mai

TONG CONG TiI SAN

ThulCt^tnllnn so cuol l(v 56 tliu ninr

1.222.263.251.403 1.165.220.113.95s

]Idso

200

210

211

212

213

2t42t52t6219

220

22t V.9

222

223

224

225

226

221 V. 10

228

229

230

231

232

240

241

242 V.lt

250

251

252 Y .2

253

255

260

261 V.Sb

262

26i263

26t)

210

622.591.57 4.t13572.615.851 .'t64

981.231.t 5 t 253

(1t t.555.293.439)

49.91 8.71 6.3 49

57.262.653.187

(7.3 43.93 6 838)

60.123.371.889

60.123.371.889

465.747 .094.'t8'7

465 .141 .094.'7 81

73.798.273.674

73.398.701.666

t99.5 I r.943

6s1.079.699.8s0

600.515.399.s8?

981.597.842.349

681.482 ,1A2 722)

50.564.300.263

57.262.65 3.I87(6.698.352.924)

3s.702.920.600

3 5 .'7 02 .920 .600

429.167.8.11.9s8

429.16?.E4t.9rS

49.269.6,11.517

48.920.287.599

349.38t.948

:.

2.082.130.1152.102 2.004.',l12.5t8.292

cONG Ty cd pnAru eQr erAr vA nor olirort GrAncDiachi: 36 18 ng6 44, ph5 OLic Ciang. phuor-re Tb.rq Tbdl ,ril] L".ne Bi€n, thanh ph6 Ha Noi.

BAo cAo rAI cHiNH Hop NHAr cra-A rrr.- DO

6 th6ng cldu cira ndm tdi chinh ktit thric ngay i I rhiig i: nfoj1 :ui -

Bdng cin a6i tre toin hqp nhdr giiia ni€n tI6 grip r,rrcs,

=--1

=-1

=1

---

=-a--I

1

1

1

=-ttI14

=-t4:e

=a=raaa:a:a=r:ir

=r

NGUONV6N

C. NO. PHAI TRA

I. No ngin han

l. Phai tra ngudi brin ngdn han

2. Ngudi mua trd ti€n tru6c ngin han

l. Thuii vd c6c khodn ph6i ndp Nhd nudc

J. Phai tra ngudi lao ddng

5. Chi phi phdi tri ng6n han

o rnar Tfa nol Do ngan nan

-. Phai Lrd rheo Ljdn do ke hoaclrhop dong xal d.,ng

3. Eoanh thu chua thuc hi€n ng6n han

9. Phdi trd ng6n han kh6c

10. Vay vd nrr thuO tdi chinh ngdn lran

ll. Du phdng phdi tr6ngin han

12. Qu! khen thudng, phLic loirr. vuy ornn on gla

14. Ciao dich rnua bdn Iai rrdi phieu Chinh phu

II. N0 dii h?n

1. Phdi trd ngLLdi b6n ddi har.r

1. Ngudi mua trd ti€n tru6c ddi han

3. Chi phi phAi trd ddi han

Phdi tri nOi b6 vd v6n kinh doanh

Phai tle ndi b6 dai han

Doanh lhu chua thuc hi6n ddi han

Phdi trd ddi han kh6c

\'3,. vi no- thuc tai chinh ddi han

- . , : , : ,:,r:lr pnteLt cnLtyen 0ot

C0 phitiu Lm ddi

Thu€ thu nhdp hodn lai ph6i triDu phdng phai ffa ddi han

Qu! ph6t tri6n khoa hoc vd cdng ngh€

Thuy6t ;.. .mrnn Jo cuol l(ylltso Sii tliu nim

300

310

311

312

313

314

3t5

316

3t7

318

319

320

32]1

322

323

324

330

331

332

333

334

335

336

337

338

339

340

34r

342

343

v.12

v.13

v.14

v. 15

v.1 6

v .r7

v.18

603.056.873.444

603.0s6.873.444

160.429.s3 4.223

4.789.s5s.857

t2.405.12t.310

16.173.029.853

8.598.613.893

5.995.295.950

311.196.952.284

83 .468 .7'/ A .0'7 4

640 .'7 5t .'723 .006

640.7 sr.'723.006

99 .386.'.1't2.206

t7 .85'7 .59s.099

24.104.7 86.0't 4

23.331 .204.552

7.980.094.208

4. r 87.421 .804

186.43 L476. 101

1'7.466.312.962

,.. cdo nAy phai duoc dac citng vdi Bdn thuyit minh Bao cdo tai chinh hW nhi z..'-: - i- :.

cONG w cd pHAN eor erAr vA nol cner sric craneDiachi: so I8 ngd 44. plo Drrc Ciane. p:.:i-.: . ;.-; -:-- i-:-BAo cAo rAl cufNs uop NuAr craA \-:\ :.:b ll.dng d;u cira ninr rii chrnh ker rhuc nga) i: :-.r-: : -=- :. .

-

tsang cfrn doi I(d todn hop nhi( giira ni6n d6 :.i: :..:

Ll_t_l_trt_trt_rr.-al_LJ

t_.-tt_r-aL-r---{t_r--{L-.-taL.a-----.4

L-rrra---.aa

t_rE<l_r.rL-al

l_rrrrrrq

\IIso

Thu16t^t ;.. .

Sii ttiu nimNGUON VON

D- NGUON V6N CHU SO HIJrU

l. Yon cnu so uuu

i. V6n g6p crira chit s6 hiru

- ( o pt1.p, O4O rhdng co quyin biiu qu;et

C6 phi€u uu ddi; ,:- | nang otr von co pnxn

3. Quy€n chon chuy6n d6i triii phi6u

4. V6n kh6c cira chir sd hirr,L

l Lo pnreu qLrv

6. Ch0nh l0ch d6nh gid lai tdi sdn

L Ch€nh lcch ti gia I16i doai. ^ - ,. ' ',1n. vuy 0rll rlr pnxt Lnell

'' Vrl) irO tlo Sap \ep doa tl' trglrtep

10. QLr! khdc thuOc v6n cht sd hiLu

l. I oi rhuijn sau lh- e clrua phir phoi

t.^5 J .htrc pqatr phoi liv ke din ruoi ki trtrcc

LNSI chua phdn phAt 4 nAyi _:l- N3t.u1] ron darrlr. ray durrg co Lran

13. Lo-i ich c6 d6ng khdng ki0in so6t

Ngu0n kinh phi vi qu! l<hic

r\guon Ktn n pnl

\gLron kinh phi da hinh rhdnh tdi sAn c6 dinh

TONG coNG NGUoN v6N

Ngudi hlp bi6u

\,tl1r '

400

410 Y.19

411

4l la4ub412

413

414

415

416

411

418

4t9

420

42la

42lb

422

429

430

411

432

440

1.479.073.578.658

1.479.073.s78.6s8

500.088.750.000

500.088.7 50.AA0

1.072.000.000

1.363.960.79s.286

1.363.960.79s.2 86

s00.088.750.000

500..088.7 i0.000

1.072.000.000

296.137.898.315

296.137.898.375

(8.73 0.000) (8.710 0u0)

235.362.146.t33 215.779.365.A14

3s7.332.561.0t9

2 58.607.859. t 82

98.724.7A7.337

385.226.845.506 350.891.511.897

II,

2.082.130.4s2.102 2.001.712.518.2 92

Ldp, ngdy 1 @o'tr.rfu)s)rKe toirr trudng

iq'A**1-

I-Ioing Thiry IIi Dio Thi N{r i Dio I{ilu Huy€rr

BAo cAo rpr euA Ho4T De\c KI\H DoANH Hqp NuAr crtra NrnN og(Dang dil dn)

6 thing tliu ciia nim tii chinh k6t thirc ngiy 31 thdng 12 nim 2017

Don vi tinh: \\D. - ,; . -i -LUy hc tu oau nam oen cuor KY nil\

LL-L_r----J

l_l-----.4

L-l_-l_l_l_Ll_t_-r.-J

l_t_a.----tl

L_r-----a

L_.---.1,

L:l.----a

L_r--aL_-r--rL-L_-r---aL-r--ll_r---L_r--L_L-r---L_r----L-r---tL-r.--.alrr.--alrr--alrl-_r--{L--L-

CONG Ty cd pnAru eor crAr vA HoA cHAr Dttc GrANGDiachi: 56 l8 ngd 44, ph6 EiLc Giang. p:':::= -, -i '-- - :- - -.- Biin. thanh pho HaNQi

BAo cAo rAr cHir'iH Hop NHA'| crr\ \.:). .' .

.' ', ' ';t tlrdng di,r cua narn tai clr.nlr kdt th.ic ltlJ\ I : :- - . - .- -. . -

CHi TIEU

L Dtr.rnh thu bin hing ri cung cip tlich vu

2. Cic khoin giiim trir doanh thu

. : l.J. ljoauh lllu thulu \e IJrn hang v:t cung cap dich vu

1. Gii vi5n hing bhn

i. Loi nhuin gdp vi Oan hing vir cung cip dich vu

6. Dornh thu horlt tlQng tii chinh

7. Chi phi tiri chinh

Trong do: ohi phi lii vay

l'hin lii hoic 16 trong c6ng ty liOn doanh, li€n k6t

Chi phi bin h:ing

Chi phf qurin l! doanh nghiOp

Loi nhuAn thuin tr) hoat d6ng hinh doanh

Thu nhi p l<hic

Chi phi hhic

Loi nhuin l<h ri c

I orrg loi nhuin ki roin trudc rhue

Chi phi thuC thu nhiip cloanh nghiQp hi0n hinh

Chiphi thue thu nhip doanh nghiQp hofin lai

Loi uhudn sau thui5 thu nhip doanh nghicp

Lo i nhuin sau thu6 ciia c6ng ty nrg

Lni nhrrrin rlrr thue cu:r cir ttong kh6ng kiim soit

Llictr brin tr€n c6 phiOu

Lnr suy graIn tren c0 phlcu

Ngudi lip bi0u

)o;Hoing Thriy Hi Diro Thi )lai

i1

MA

so

01

02

1t)

1l

20

2l

22

23

'td

z5

30

JI

32

40

50

51

52

60

0l

62

'/0

7l

Thuy0tminh

vL1

vr.2

VI.3

vt.4

vt.5

VI.6

vI.7

VI.8

vI.9

VI.1()

VI.IO

Nirn nay h"im trudc

l.'185.992.020.260 1.18 8.5,14.62 6.0 0 -l

216.407.333 92.029.635

l.'785.7',7 5.612.927 l 188.452. s96.3 69

1.s84.,183.291.676

201.292.321.251

12.535.059.412

6.210.051.493

3.005.25 I .665

36.579.252.830

87.663.559.357

20.467.565.998

13 6.065.456.6,t5

1.196.795.894

1.117.101.683

79.694.2rr

136.145.1s0.8s6

9.338.220.802

(s0.128.000)

960.498.,183.862

227.954.712.50',7

15.692.123.7 13

7.264..101.183

2.663.668.6s0

31.468.897.76s

59.1,11.415.377

19.063.494.192

189.646.093.233

61.863.200

61.861.200

189.710.956.433

10.721.ti98.633

18.952.666

12 6.8 57.058.0s,1 i 78.970.105.1J-l

98.72.r.7u7.8J7 l2ti.l6;I.099.8 5j

28.132.350.217 50.606.005.2:-

2.8591.856

:.s59

(,;ftr.qc11i.t

-ii Lr0 P HAN

iiror;ri r!/r^uiti,t

Baa cda nAy phai ductc doc cing voi Bdn nq,it ntinh Bdocdotdi chh* Ir.):..:: .

Ddo HAu Huydn

l0

cONG w cd pnAn eOr crAr vA noa cHAr ouc GrANGDia ohi: S6 i 8 ng6 44, ph6 Dirc Giang. i::::; i , - -:

sno c^o'rp,r cuir'tH Hop NHA I c[ ..\ \ -'.:0 ll'dlrg dau cLa talr lar cl lt {el nrrc ng:\ -. .: -- . -

Mt Thuy0ts6 minh

l-L.rrrL..tt_r----a

t_l_l-.4L-r]4L-r-----a

L-r-l

L_r---{l_L.----a

L-rr-rr-__{

L--r--l|L_fl-l_rr--rlL_-f--l

L_-rrrrL

Nim nay

01 13 6.14 5.150.8 56

10.86i.602.919

189.710.9 5 6.433

36.456.985.745

s50.921 .720

(44 23I 698.256)

3.005.251.665

126.333.234.904

(129.6s6.393.119)

13.346.E',72.934

42.3'70.304.012(.25.113 .26s.0'7',7)

(2.886.819.261)

(22.452.568.956)

(4.2.62.691 .s4A)

239.455.160

(97.071.3 36 12r)2.663.668.650

131.997.73 0.267

43 .092 .1 07 .506

14.737.155.990

(43.413.3 i 8.36 r)(4.3 09.994.003)

(2.614 921.r91)(16.633 .121 532)

t44.632.1 t1(5.7rl.9r1.947)

(2.981.3 s6. t 03) 117.2J2.347.416

(34.24s.864,7s9)

6.509. 191.976

(9.945.000.000)

t41 .116.029.299

3.608.351.307

(2E.110 I (,{-) -l j

(270.I 68.000.000)

259. I i3.948.26.+

55.990.042.5 s 1

76.8i3.s98.654

93.449.428.744

BAO CAO LIIU CHUYE\ TIE,\ TE HOP NHAT GIUA NIEN DO{ljrng dri{ du i

lThco phuong phip giin ti6p;6 thdng ddu cria nim tii chinh kitt thric ngiy 31 th6ng 12 nim 2017

CHI TIEU

I. Luu chuy€n tidn tii hoat tl0ng kinh ctoauh

L LOI llllUAn Ir \fC Uluta

2. Di€u ch.inh clro cric hltotin:l('rr. t hao rai arrco dinlr 'i b.ir Jvng,an da.r rr

- C6c khoan dLL phdng

I.ri. lo , henh li.lr '1 ;ri ho' dnii do di h 1'r l:icdo khoAn muc ti€n t€ cd gdo ngoai t0

- Lar. ro rlf noal oong oau tu

- Chi phi lii vay

I ac l\no3]l ateu clunn Knac

3. Loi nhuQn ti ho dAng kinh dounltIrtoc In0y qt)I von I U clong

- Tdng, gidm cac khodn ph6i thu- Tdng, gi6rn lidng t6n kho- ldng, giirr cac khoin ph6i tri- Tdng, giim chi phi tr'6 truo-c

- Tdng. giarn chirrg khoiin kinh doanlr

I Len 1r vay oa lra

- Thu€ thu nh6p cloanh nghi€p di ndp

| . rl..r k ac tir Lo.,r dong Lirrh.lo rlr

Tiin chi khric cho hoat dOng kinh doanh

: .; . ,lI itt ,ltu.tt;tt tii tltutin ti( hollr Jo E Ainh J', rth

ll. Luu ehrrren riin tir'hort rlonq clirr ru

:^,i irn chi de nrlLa sIrn. xdy dun.q tdi sdn c6 dinh vd

iic tiii sal ddi han khdc

. I r rrlrr'.. rlranlr I)'. nlrLU-r.g brn rli srrcodi lrracdc rdi sdr ddi han kh6c

i.er cr'iclrr \ a). rt ta cJc.onqcu.rocL.raon vl l(nac

T.en th,r lroi e lto '"). .ri, la. cr.,. corrg,-rr tro.r,don vi khicTi6n chi ddu tLL g6p v6n vdo <lon vi khdcTien thLr h6i cliu tu giip v6n vdo dr.yn vi kh6c

I'i€n thLr ldi cho vay, c6 tirc vd 1o..i nhu6n drLoc chia; ,;Luu ctutlan ti lh {in ru lto(t dA g dtiu tu

.1.

5.

5.

02

03

04

05

06

01

08

09

10

IIt2

13

1,1

t5

16

t7

20

2l

23

1.1

:-i

:6t-_ta

Eon vi tinh: \'\D. - . : . ,; - .; /.. .LUy rtc ru oau narn oen cuor ri\ nr\

Nim tru dc

I13.142.709.823

11

CONG ry cd pnAn eQr erAr vA nororirrikGrArcDia chi: 56 18 ng6 44, ph6 Onc Ciang, phuing'Ihr-q TH, q$r Long Bi€n, thanh pho H?r Noi.

BAo cAo TAI cHiNH HOP NHAT GnlA NEN DO

6 th6ng dAu c0a n6m tdi chinh kiit thric ngdy 3l &tuE t2 utu 2017

Bdo cdo luu chuydn tiin t9 hqp nhdt gita nien dQ (ti6p theo)

=rri'F4

=lt:rr-Fi-FFFF;a{

-{I

=lFFFFEEf

=:.

FFFa

TI5so

ThuyGt Lfiy k0 tir tl6u nim tl€n cu6i k! ndyCHI TIEU

III. Luu chuyiln tidn tu hoat tl6ng tii chinh

L Tien rhu {u phiii hanh co phidu, nlrdn von gop cua

cht s0 hitu

2. Tian td lai v5n g6p cho c6c chir sd hiLu, mua laic6 phiiiu cta doanh nghi€p dd ph6t hdnh

-). L len Inu Iu ol vay

4. Ti6n tr6 no g6c vay.\.). t len Tra n() goc tnue taL cnrnn

6. C6 tfc, lo-i nhuAn ddtricho chti sdhftu

: ,.; ., ^ .\ ,Luu chuy?n tidn thutin ti hoat dOng tai thlnh

Luu chuy6n tii:n thuAn trong k!

Tiin vd Iuong ituong tiln df,u nrm

Anh hudng cfra rhay O6i tg gla n6i Ooai quy d6i ngoai t6

Tiiln vi tuong tluong tidn cui5i kj'

Nguoi l6p bi6u

)utl.'Hoing Thrly Hd

minh Nim nay

51 5 .1 40 .107 .637

(s89.147 .612.7 ss)

Nim trufc

31

32

33

34

35

36

40

50

60

61

70

s2b.248.187 .697

(s6t .231 .940.302)

(1 10.771.813.480)

(74.007.s0s.118) (142.76r.566.08s)

36.113.848.602

186.282.8s2.184

67.920.210.105

10.914.548.041V,1

v.1

567.389

222.39',7 .268.775 78.834.758.146

Dio Thi Mai

Bdo cdo ndy phdi duoc dec c ng vdi Bdn thuyiit ntinh Bdo cdo tAi chinh h?p rta g.E rt. ;a

8 nArr 2017

{"1"1

*\tqtt

\x

12

L_-.t-1

l-_L---4

"1

--1

=

=,----ta

4!-t

=rt---

-:-1L--L--aL---_1

=

=

=

=

=

=E.

-{

-{*{

1 -i6. Dtrtlt sriclt cric C6ng ty li€n k)t dugc phtirt inh trong Btio ctio trii chirth hg'p nhit theo phuongphrip vtirt rhti sd ht?tr

Ty IQ . Tv l€ cL^'inphin so hiLu _q!"ujll]!!

nodr ojr- l, l .lv lr 5j, 1161 Se.1., , So crroi So d"r'fin cong ty Dia chl ttu so chinh .rrrh I.j ..rn. ti rJ.IC6ng ry Cd phin Cum C6ng nghi€p Ting Sin rLrdr hoa clrir co

Loong. huy€n Bio Thing, ban. phl r-r,:r r i hr,rp

ttttlr I a, C. i .lrur . .. .. :.Cun Cdne nehiOp Tine Sin r.r..::: : :..: c,r. oor.r. hu) cr l3ao t harrg. L"r. 1: .:. . . . . .

rrnh | "o Cai cl ii . -- .

Con-q ty nirn giir 30% qLrydn bi6u quy5t trtrc tidp tai.C6ng ty C6 phin DiLc Giang Dinh V[ vd j0%qLlin bi€u quy€t gi6n ti€p th6ng qua C6ng Ly C6 phAn Fl6a chiit Euc Cians 1 ro Crri.

l

I

L

cdNG Ty c0' psAt't B0T GrAr vA HoA cHAr ouc craNcDiachi: Sd lS ngo44, ph6EicCiang. !:.i:--. . -i -. -. - r.in. rhanh pho tld Noi

BAO CAO fAtCHjNH HOP NHi I C. .i'..: ..6 rhiirrgddu cia naT tai chinh ker rhuc n-.. : .-. - - -

Bbn lhulcl minh Bdo cio tlichirrh hgp nhit:rtr, r.ri:r .!'

BAN THUYET MINH BAo Cio T{I CHi\H HOP NHAT GIUA NIEN DOo thdrrg diu cia ninl lai chinh kit thuc ngi-v J I inerrg t Z rrim 201"

)

3.

-1.

l.

DAC DIEM I-IOAT DqNG

Hinh thrtc s6 hiru v6nC6ng ty C6phan Bdt gidt va I'I6a chAt DiLc Giang (sau diy goi tit ld "C6ng ty" hay "COng ty me")la cong q/ co pnall.

Liuh vuc kinh doanhLinh vr-rc l<inh doanh cia Cdng ty ld sAn xu6t c6ng nghi6p.

Ngirnh nghi kinh doanhHo.at cldng kirrh doanh chinh cira C6ng ty la: siin xuit vd bLr6n bdn vAt li€u vd cAc nit hdng h6achdt. phin b6n.

Chtr kj' sin xuAt, kinh doanh th6ng thuongChLr I'j, sin xLr6t kinh doanh th6ng thudrg oira C6ng t1, hh6ng qu6 12 thing.

CAu trirc TAp itoinTAp dodn bao gdm cdng.ty ure vd 2 cdng ty con chiu su ki6m so6t cira c6ng tv rne. Toin b6 c6cc6ng ly oon drLoc ho-p nh6t trong 86o clo tdi chinh ho-p nhAt giiLa ni6n d6 ndy.

Dt lt \(ich cit Cing Dt t tut Llnoc ltop nh,;tTi 16 lo-j

ich(o/ol

Hoat dong kirh doanh 56.uOi SO Oa,'

Tv l€ quven

bi0u quy€t(%)

56 cu6i s6 oAu

rirn niln1. rong fy Dia chi tru sri chinh chinh nant naltlCdng ty CO phAn

I

J,

5n.

Ilda ch.'lt DLlc Giang- Ldo CaiC6ng ry C6 phAn

Ditc C iang -Dinh\.ii (i)

Cuur Cdng nghi€p TingLo6ng, hLry0n Brio Thdng,tinh Ldo CaiL6 CN5.3K, I(CN DlnhVi, Phudng D6ng Hrii 2,

Qudu Hai An, FIai Phong

San xu6t, bu6n bdnnguyen vat li€u vir cdcrnAt hdng h6a ch6t

t(ho bii vd luu giuhdng hda

61,68 6r,68 61,68 61,68

48,50 48,50 60,00 60.00/:i

''91]:j'i"." t'

:: . .!-

=

=

=--1-1

=

=

Il6a chit irhin bdnLdo Cai ('l

C6ne ty C6 phinI-Ida chAt Bao fhing

30,71 31.93 42,12 43,81

.13,32 43,32 47,23 4.1,23

-':r ;)tu|,it ntinh niq, td ubt b6 ph(jn hop hAnh i phiidua.c doc cing t 6i E::::: -:: ::j:1 jjirn do l3

|--q

-1

=-7'a7A

--1l--4t---t--1-4

-f-{t-!--.1

L--1

--1---s

t

=

=

=-1-{

-{

111-1

=

=11

=

=

cdNG Ty co pHAN s6r crAr vA HoA cHAr onc crANGDiachr: So l8 ngd44. pho DucCia"g.;': -.--- -- --- : : -:3:.,r. rhjnh phd Ha NdiBAo cAo I Al cHiNH Hop NhAT Cl. .r t.. i . :..6 thdng ddu cia nirn tiii chinh k6t thlc ng:_. . :- - . - . -

Ban lhu)it rnirrlr Bdo cio taichrnh hoF nhir:rLr:l nrin J .

-)

l.

1.

l.

C6rg ty n6n giiL 12,33%o quldn bieu 1",rir tr;; tiep rai UoDg ty C6 phdn H6a chdt ph6n b6n LioCai vd 29,80% quydn bi6u qu1'6t gian riep rhong qua Cong r;, C6 phdn l.loa chAt DiLc Giang LdoCai.

Tuy6n bi5 vd khi ning so srinh th6ng tin tr6n Bfo cio tii chinh ho,p nh6tCdc s6 lieu tuong img cila l(y trtL6c so siinh dtLoc v6i s6 li€u cita kj,ndy.

NhAn vi6nT4i ngdy I€t thfic kj, kd torin TAp doin c6 858 nhdn vi6n ilang ldrn vi€c tai c6c c6ng ty trong TApdoin (s6 dAu nerr Li 817 nhdn vi€l).

NAM TAI CHiNH, DoN VI TIEN TE STTDVNG TRONG KE TOAN

Nim tii chinhNii' tdi chinh cria Tip cloan bit rliu til ngiy 01 rh6ng 0l vd kdt thirc vdo ngirv 31 rh6ng 12 hinp.ndnr.

Do'n vi ti6n t6 st.dgng trong kA toinDott

.ti-tictt le .li drrrrg trLJrrg Le roan l.: Dorrg \ icL Nrr'r rVNDr do plrarr lor ciic rrglriep vrr ,Jrro.

thLLc hi€n bdng don vi ti€n t0 VND.

CHUAN MTIT VA CHf Do KE TOAN AP DUNG

Che do k6 to:il ip dungTip dodn 6p durg c6c chudn muc Kii to6n Vi0t Nam. ch5 d6 Ke todn doanh nghiep viit N'ndrLo-c ban.hdnh theo Thong tu s6 200/2014/TT-BTC ngdy 22 trrl*g 12 ndrr 20 r4 h;6'g dan bh6 doIic toa r dolrrlr nglriip. Ihongtu so )0220141l-BlC rrgjv 22 rirrrrq 2 rrarrr 20ld lrirorrcdan lio\'r lrrrrlr bi) Bziu cao lri clrltit lro.P rrltar ra cdc tltjrrg trr khac lruong din tlrrrc lrierr clrrrdn"rnuc kiIo.rr cua ll0 Tdi chinh trorg vi6c l6p vd t.inh bdy 86o crio tdi chinh hop nh6t giiLa ni6n dd.

Tur,€n.b6 vd vi0c tuffn thfi chuAn muc kd to6n v:i ch6 d6 k€ to6nBan T6ng Gi6m <16o di'bio cid tuin th[r y0Lr cdu cfr;i.6c ch.an r^rc k6 ro6n, che d6 k6 to6nloanh nghiep vi€t.Nam duo-c bau hinh theo Th0ng ti's6 200/20 r 4/lr-B'ic ngay 22 tbdrg 12 nd'ri)i1. 1h6ng fi s6 202120141-lr-BTC ngel 12 tliarg r-2 rarn 2014 ciing,hi.cic thdrg"tL' khfol:Li.ing din thL'c hid' chuin 'uc Lc touriiia Bo Tai lhinh rrong vi€c l6fvd tr.inh bdy Bio cio tiri:irirh ho-p nh6t giiLa ni€n c16.

c \c cliNH sAcH Ki ToiN Ap DUNG

Co s6 lip Bio c:io tii chinh hop nhdt

P.io c6grtii chinh ho-p nh6t duoc lap tr€n co s6 k€ totin cidn tich (tri cric th6ng tin li6n quan den ciic

ruong tleltJ.

Co sd. lrol rrhatBio cdo tdi chinh ho-p nhdt gilLa ni6n c16 bao g6m Bio cao tai chinh gita ni6n cl6 cLia C6ng 6, me vdBdo crio tii chirlh giiLa ni€n.cl6 cira c6c c6ng tv con. Ctin: r. .on lI don vi cliiu su hieni soai cirac6rg ry nre. SLL ki€rr soAt tdn tai khj c6ng iy nre io krr.: lriirs tr,,. ti6p rroy gia,, iie,

"r-.i ,r,,al "j"..h'nll,:i..t,,,,,i.: unh \a huar dong cirr c6ng t1 clr .:- :: . .: : .: :ii.loi icl, tiitit, td,ir.i. lr:;i;o;;

nat. T(hi xdc dirrlr qul en Licn so5t c6 tinh d6n qur in .--::- _ -\.r rign ndng pliit silir tir c6c quy6i

l

I\

: .:''r .in Cd 14

CONG TY CO PHAN BOT GIAT VA HOA CHAT DUC GIANGD,r uh : So 8 rrgd 44. ph6 Dic Ciane. : : --BAO CAO fAt ClliNl-t ItoP NHA] t-,l r '..: :6 thiing dau cria ndm tai chinh kCt thLic nS=.. l : --. - - :-Brin thuy€t minh B{o c6o tii chinh hop nhit si,ri ri;r :, :

-JL-!--{

L-_{

=1

tt

--1

=--a

=

-

=r--raL_'-4--a--q-::q

=

=

=-{/<lqBqEq44

=-{

-{

chgnmualro[cc6cc6ngcuno..\a.c:.r::,,-':... lla chur€n d6i thanh cd phi6u ph6 thdng tai rgdyk€t thfc k! h€ to6n.

I(6t qrrd hoat c16ng kinh doanh ciLa c6c cong t\ con duo-c rrua lai hodc b6n di trong k! duo-c rlinhbdy trong B6o c6o kiit qui hoat d6ng kinh doanh hop rh6t giiLa ni6n d6 til ngdy rnLra hoic cho ddnngiy bdn khoAn d6u tLL 6 c6ng ty con do.

Blo c6o tdi chinh gina ni€n dd cta c6ng ty rne vd cdc c6ng ty con sir dung d€ ho-p nh6t dLro-c lipcho cirng m6t kj/ kc to6n vd 6p dung cic chinh s6ch k6 todn th6ng nhit cho c6c giao clich vd su ki€lcirng loai trong nhiLng.hoin canh tuong,tu. Tloug trudrg ho..p chinli s6ch ki! toiin cta c6ng ty corrl<hic voi chinh sdch ki5 to6n 6p dung thdng nh6t trong TAp dodn thi 86o cdo tdi chirh cira cdrg rycon sd c6 nhDng didu chinh thich ho-p tru6c khi siL dung cho vi€c ldp 86o c6o tii chinh ho-p nhirgrLIa nien oo.

56 clLl c6c tdi khoan tr€n B6ng can doi l.e torn giia cie cong ty trolg cirng TAp dodn, c6c giao dichn6i b0, cdc khoin lii ndi b6 chua thLLc hi€n phat sinh tiL cdc giao dich niy phii duoc loai tlir hodir

' todrr. Cic khoAn l5 chua thuc hi6n ph6t.sinh tt c6c giao dich n6i b6 cing rluoc loai b6 hit khi chiphi tao n6n khoan l5 d6 kh6ng th0 thu hdi dLroc

L-oi. ich cria c6 d6ng khdng kidn so6t th€ hi6n pliin lai hoic lo trong l<it qLra kinh tloarh ri tdi sAnthLrdn cira c6ng ty con hh6ng dtLoc nin giiL b6i TAp alodn vi cftLo.-c trinh bdy u']<hoin rnuc ri€ng tr6nt)lo clo k6t qLrA hoat tldng l<inh doarh hop nhdt giiLa ni€n d0 r a treu B,lugian .1oi kE rorin hoinhAtgilLa ni€n d6 (thuQc phAn v6n chir s6- hfru). Lo-i ich cua c6 dong khong Iier^oat bro gorn gi6 tricdc lor ich cira c6^cl6ng kh6ng ki€m soiit tai ngAy ho-p nhAt kirh doanh bau diLr vi plrip loi ich cuac6 cl6ng-l<h6ng ki€m so6t trong bi6n ddng crla v6n chiL s6 hfru h6 tiL ngiy ho-p nn6t itint, c{oanh. C6cI<hoan 15 ph6t sinh tai c6ng ty. co_n duo-c phin b6 tLLong r:r'ng v6i .pna;r ie" t,r,u.i,o.o aong tnongkrem solt, kd ci trudng lio-p s6 16 d6 l6n hon ph6n so hIu cLia cd c16ng khdng ki6n soat tr-ong tiisan lhudn cira c6ng ty con.

-1. Circ giao dich bing ngoai t6Cac giao dich phdt sinh birg ngoai td tlLlo-c cbuy6n d6i theo d gi6 tai ngdy phit silh giao rlich. Sii,.lLL cic khodn muc ti€n t€ c6 g6c ngoai t€ tai ngdy t<6t ttrric t<y li toen d-u.o.c'quy cloi t[eo ty,gi6 tainsav nay.

Chinh I€ch tj' giri phft sinh trong l(i tiL c6c giao tlich bing ngoai t0 du o-c ghi nhiu yio doallr th1r:'rrrt rlqrng tdi chinh hoirc chi phi tii chinh. Ch6nh lech ry gi6 do tl6nh giri Iai c6c khodn muc tien ti:. siic ngoai td tai ngdy l(€t thlic kj' l<€ todrr sau lihi bi tr-r) ch6nh ldch ting vd ch€Ih ]€ch giinr.1.:,rc ghi nhil vdo doanh thu hoat d6ng tii chill.r hoic chi phi tii chinh.

l'. qiLi s[L dLrng clii qLry cl6i cic grao rticli ph6t sinh bing ngoai t6 lA ty giri giao dich tliLrc t6 tai t;di'' - rr plt.it .irrlr gi ru Jich. ly gii giao di.lr tlrrrc tc Joi r.ri ;ac pia.r diclr birg 1go.ri le LlLro. rr.I r;1, rlrrr,.rtr:

' D6i \'6i hop tl6ng 'rrra

bA'. ngoai te ihop dt,rg nrLra ben ngoai t€ giao neay, hop d6rg kj, han.hop ddng trLorrg lai, ho-p dong qulen trron, ho-p rlurg ho6n d6i): t! gi6 ky k6t tLong lio. p riongnua, bdir ngoai t€ giiia Tdp doAu vi ngdn hinr:.

' D6i v(ri no phiii thu: t1i gi6 ty gi6 mua nqoai te cira nsir hdng thLrolg niai noi 1'dp dodn ohidinh kh6ch hing thanh rodn tai thrii cli€m giao J ich pirit siirh.

' Ddi v6i no phii trA:.t1i gi6 t'-i gii bdn rgcrai ti cLra ir{art harq rliuoug rnai noi Tap dodn cju kiijngiao dich tai thoi dj6m giao dich ph6t silh.

:

t5:: ...-r ni;n d6

t_

=rrrr'tL-rrrrrr-{rrrrrt-1I

F-ri-.FFFF=FF:aFFts-{

CONG TY CO PHAN BOT GIAT VA HOA CHAT D{JC GIANGUia cr': Su 18rgd44.pho DiL. cion- : -- . -- :..n. Lhanh pho Ha \o'BAo cAo rAl cHiNH HoP NHA I ci .i ' .-- . '

b rharg da.r ,. ra rrint ta chrnh ket ilru. :.-, . - -.- . : - - -

Brirr thrrlit nrirrh Brio cdo tai chinh hop nhit ;rL-" :.i: j: - -. : ..

L

t.

. D6i v6i cac giao dich nua si,n ia. s::: l--:: .:. inoan chi phi dLro.c thanh toin Lrgay bdng ngoaitC (kh6ng qLra c6c tai khoirn phi; :ri r. ii qii rnua nsoai td cira ngin hirg thrLong In4i no-i Tapdoiin thLrc hi611 t].ranh todn.

Ty gi6 siL dung d6 d6nli gi6 1ai s6 du cic khoan mlrc tian te c6 gi5c ngoai td tai ngay ket thLrc nanrtai chinh c Lo-c x6c dinh theo ngu16n tdc sau:

. Etii vOi c6c khoAn ngoai tC giri ngan hdLng: l.i gil mua ngoai td cira ngin hing noi TAp doirn motdi khoan ngoai t0.

. D6i v6i c5c khoan muc tien te co goc ngoai te duo-c phan loai ld tdi sdLn khdc: tj gi6 mua ngoait6 cira NgAn hdng TMCP Ngoai rhriong Vi€t Nam Sd giao dich lNgdn hdng Tdp dodn thudngxuy€r co giao dich).

. DOi voi cic lthoirr nuc ti€n td co g6c ngoar t6 duo-c phAn loai la no phrii trd: tjr giri brin ngoai tdcira Ngin hAng TMCP Ngoai thuong ViSt Nam 56 giao dich (Ngnn hang Tdp dodn thLrongxuy€n c6 giao dich).

Tidn vi cric hhoin tuo'ng iluo'ng tidnTi0n bao g6m ti€n mit vi tidn grii ngdn hdng kh6ng kj, han. Chc l<hoin tuong duong tidn li cicldrodn diLr trL ngin han c6 thoi har thu hdi khdng qu1 3 thSng k6 tir ngAy dAu tLr', c6 khd nangchLlydn ddi cl6.ddng thenh nr6t luong tien ',de dinh vl klrong e6 rr,"ii ro trong vi6c chuydn d6i thelhtier tai thdi diem b/ro c6o.

Chc l<hoin tliu tu tii chinhCrit khoitt cho vaycdc khorin cho vay duoc xdc dinh theo gi6 g6c triL c6c khoin du phdng phdi thu kh6 ddi. DrL phdngphai th. 1<h6 cldi crha c6c kltoAn cho vay drro.c lAp cIn ci 'io du ki.€n rniLc t6n th.,it c6 th6 xdy ra.

C,n Altottr ,lritr tu vri,, rortg ty lidn kjtC6ng ty li€n k€t Id doanh nghiep mA Tip dodn c6 inh liuoug cl6ng l<6 nhung kh6ng c6 quydn ki6nrsoit d6i vrji cic chinh sach tdi chirh ve hoat d6ng. Anh hLr'6ng dSng ki! rhil hi€n 6 quydn tharn giaI r'.o t i€c dLta ra c6c quy6t ciinh vrl chirh srclr tri chrnh vi hout t{ung cira cloanh nghidp nhAn dAu trLnhLmg l<h6ng lcidrn so6t c6c cliinh srich niy.

Cic lihoir dALr tu vdo c6c c6ng 1y li€n kdt dLloc ghi nhdn theo phuong phap r on chii so hiLu. theo do,kh.'irr diLr tLl vio.c6ng t1'.li€n ket duoc the hi€n tr€n B6o c6o tdi cliinh ho.p nhdt gilLa ni€n c16 theo chirrhi diLr tu ban diu vd clidrr chinh cho c6c thay d6i trong phAn loi ich tr6n tdi sin thLrdn cua c6ng ti,.i;n k6t saLr lgiy_ciAu ttL. Ndu loi ich cira Tiip clodn t,.on! iluan i5

"i," "ong ty Licn Ldt Lon hon li.i,

rirg gia tri ghi s6 cLira khoiin clAu tu thr giatli klroln diu tu duo-c trinh Uay tiOn eao cio tAi chinh hoprrlrlt qiiLit ri€n d6 ld bdng k1t6ng tliL khi Tip doan c6 clc nghia vu thUc hi0n thanh tofn lhay cho cdng\ ..: r l.L L

ilio clo ri] chi*h oira cdng ty li0n kt5t iluoc lap cirng kj, kd roin v6i 1160 c6o tdj chinh hop nhitgltla ni€n cl6 cria Tdp dodn. Khi chrnh sich ki toin cLra coLrg Ly licn k€t kh6c v6i ohinh s6ch k€ tojnrip dung th6ng nhit trolg Tiip dodn thl ts6o c6o tii chinh cria c6lg t1'.li€n k5rse c6 uhnng dii:uchrnlr thich ho-p truoc khi sil dLrng cLro vi6c lAp B6o cio tii chinh ho-p nhit giti.a ni6n d6.

Cdc lihoiil l6i, l6.cirua thLrc hi0n phit sinh tiL cic giatr dich r.oi c6c c6ng ty li€n k6t dLloc loai tr.iLtuong ilng v6i phAn tlrudc v€ -fip

cloan hhi 1ip tsio cao r.ri ehirh h,.l .h.iL giria rrien .1o.

16

ll

:

i

: .,: a:::rat ]jtA1d6

l-L_rrrL--t-4L-rrrr-t1L-rrrrrrrr=+{

F=FF=F-rFFrL

c6rue w cd psAru s6r crAr vA noa cxrrouc cuncDia cnr: \o 18 rrgo 44. plro Duc Cia g. :'.- -.- -- - - -- l :- . rrranh pho Ha \oiBAO CAO TAI LHiNHHOPNHA. r,.'. '.'. "..o rna.rgdau r,a nim Liichrnh ket tr.[n=:..:. -- - : -

Barr rhurit mirrlr Bdo ciiu rai(hinh hop nhit j|l,', - i. .j. :.'

6. Cic hhoin phii thrrClic khoan no. phdi thu drLo.c trinh bir rh:. .:-.r iri lir s,-i triL cli c6c khodn du phdng phii thu hh6 ddi.

Vi€c phAn loai c6c hhoir.r phdi thu 1d phii thu khach hdng vd phii thu khdc duo. c thuc hien theorgLryCn tic sau:

. PhAi thu cira kh6ch hiurg phdn 6rh clc khoan phii thu nang tinh chat thrLong rnai phdt sinh tilgiao d!ch c6 tinh ch6t mua - b.ln.giia Tip ilodn vi,nguoi mua lir don vi ddc lip v6iTip cloan.

bao g6m cd c6c J<hodn phii thu r,€ ti€n b6n hdng xu6t khdu ity th6c cho cton vi khic.. Phii thu khric phAn 6nh c6c khoin phii thu kh6ng c6 tinh thuong rnai, khdng li€n quan dcn

giao dich nua - b6n.

Du phdng phii thu kho ddi duo-c lAp cho. ling khodn.no phii thu kh6 ddi cIn ciL vdo tu5i no- qLra

harr cira ciic khoAn ncr hoac drr ki€n rnfc t6n that c6 th€ xiy la, cu thC nhu sau:^:.. Doi ror no- plrdi tlrrr .1ri lrarr llrarlr toar:

30% gi6 tli d5i v6i khoan no- phii thu qri6 han tiL tr€n o thdng c16n drui I narn.

- 50% gi6 tri cldi v6i l<hoan no phli thu qu6 han ti I nirn din tluoi 2 nanr.

709 o giil tri tlui voi khoir, no- phai thu qu6 han tiL 2 ndrn d€r du6i 3 nim.- 100% gi6 tri ddi voi khoin no- phii thLr qLrd han tir'3 n.lm tr6 l€n.

. D6i v6i no- phii thu chua qul han thanh toAn nhLLrrg kh6 c6 khi ning thu h6i: cil.r cir vio clr.r'

kj0rr rniLc t6n ttrdt ad l6p drL phdng.

Ting, giim s6 dir clu phdng no- phii thu kh6 ddi cdn phii trich lrrp rai ngrl kit rh c k;i, l(i toin duo-cghi nhdn vio chi ph i qudn lj, doanh nghi6p.

-. llirrg to rr LlroHdng tdn kho clLroc ghi nhiin theo gi6 th6p hon giiLa gi6 gdc va gia tri tliLran co tLtc rhuc hiEn clLroc.

Gil g6c hdng t6n l<ho tluoc x6c clilh nhiL sau:

r \grl1crr rit lieu- lrirrgl or: Lrro gorn clr. plri mrra \:r Lrc clri plri licn qurrn tlrrc tiep Lhiic pharsinh d€ c6 dr.ro-c hdng t6n kho o dia di€n vd trang th6i hi€n tai.

. -l hinh phin: bao g6m clri phi rgLry€n vf,t li€Lr, nlidn cOr.rg tnfc ti€p vi chi phi sAn xuft chLrngco li€n ciLran truc ti6p dLrou plrin bo dua tren nrLrc do ht,at d6ng binh thudng.

. Chi phi sAn xLr6t kinh doauh d6 clang: chi phi nguy6n vit li€u chilh, chr phi nhdr c6ng vi criociri phic6 li0n qr-ran tluc tr6p khfc.

nr-lia rLrit l<ho cluo-c tinh theo phuong ph6p binh quAn gia qLLlerr vi aluoc h.reh torn thco pllrrong {:'ir..-p lic lihai thudng xuydn. ,,,

ciri Lri thLrin c6 th€ thuc hi€n chLoc li gi6 bdn u6c tinh cira hdng t6n kho tlong k! sin xtr6t, kinh doanh

'' 'rtl "orrglif clri pt,rr.o- rilhdel,or rh r.rir ricl'i plrr rr.rc iinh e.irrtlriit clro rir. lierrrlrr -lrtlr': .

l)Lr.phong gitim gi6 hirg tdn kho cluo-c lip cho tirng mdt hdrg tdn hho co gld g6c l6n ho1 grii tLirh rin c6 thd tl,uc hi6n duo-c. fing, qiarn so rlrL clLr fhnl,.r grhnt giri hdng tdn kho cin phai trich liptai ngay k€t thirc ndrr tii chinh diroc ghi nhiil r do girr r 6n hing bfut.

3. Chi phi tre tru6cChi phi trA tlu6c bao 96rr cic etri phi thLrc li c1d pir,r' . r\ rhune c6 liOn qian d6n k6t qui hoat d61gsin xuit hinlt cloanh cia nhiirr Ljr f,i toan. Chi plrr rr., :rL - - r.1 Tip cloin bao gdn ciic chi phi sau:

11

I

=i-.rrrL-1L__rr!-1l_rrrrrrrrrrrri--

i'FF-{

FFF-tF-4*4

cONG Ty co psAru sQr erAr vA Hoa cnat ouc erarucDiachi: 56 l8ng644,ph6DfcGiang.ci.:----.- '. = "- --:' -- siin. rhanhpho HaNoiBAocAo tnt c ir.tH Hop NHAT uti . ... :

6 th6ng ddu cua nim tdi chinh ket thuc r,:i_. -: . ',i. - '.- - 'Ban th||jdl rrirrh Bio c2io laichinh lrop nhit:rj" | .;: j - :: : ..

Cbng cg, dyng c4Cric c6ng cu, dung cu dd dua r ao su durg .iuri phirn bo r ao chi phi theo phuorrg phAp dudng thingt ui t)toi gian pJrarr bo LIronl qud i rrirrr.

Chi plri sirt cltrtut rii yin ci dirtltChi phi sila chfra tdi sdn c6 dinh phdt sinh nr6t ldn c6 gi6 tr i lon dLroc phrrr bo r'ao chi phi theophLlong ph6p cluong thdng hong 2 ndm.

^.) , ^.;l len Iltue dal lto ItrricTi€n thu6 dAt tri tru6c th6 hi0n ldroen tidn thLr0 dit di tri cho phAn d6t Tnp dodn dang sLi dung.Tidn thue d6t tra trudc rluo-c phdn b6 i ao c\i phi theo phLrong ph6p duong thing tLLong img v6i thdigian thu6 (20 ndrr).

9. Tii sin cii tlinh htu hinh'l'ii sin ci5 dinh hfrrr hinh duo-c th6 hi6n theo ngr-ry€n gi6 triL hao mdn lfiy k6. Nguy€n gi6 tdi san coclinh hiu hlnh bao g6m todn b6 c6c chi phi md Tip doan phii bo ra del co clLroc tai :rn cd dinh tinli' d€n thoi diiim duatdi sin do rao 11311, thai sin srLtg srr clung. C6c chi phi ph6tsinhsaughi nhdnban ddl ciri rluo-c ghi tdng ngtLyen gia rdi sin c,i dinh neu crc chi phiniychic chin lArr tarry lo-i ichkinh te tfong tLLorg lai do sir dung tdi sin d6. Cdc chi phi phit sinh kl.rong rhi,a Inan dieu kidn tr'6ncluoo.qhi uhdn ld chi phi ser xuAt, kinh doanh trong kj,.

Khi tdi sil c6 dinh hiLi hinh drLo-c b6n hay thanh 1yi, ngu1,€n gia vd gili tri hao mr)n lfry k6 du o-c x6as6 r,i lei, 15 ph6t sinh do thanh l;i iluo-c ghi nhAn vdo thLr nhip hay chi phi trong kj,.

Tii sin c6 dinh hlLu hinh cluoc kh6u hao theo phuong phirp dLLd-ng thing dr-r'a tr€n thdi gian hiludung Lr'6c tinh. 56 nam khAu hao cia cdc loai tdi sin c6 tlintr nuLr hinh nhLL sau:

56 ngtn

6 -252-105-83-6

l ii sin c6 dinh v6 hinhl'ii san c6 dinh v0 hinh duo-c th6 hiCn theo ngLrydn gi6 tril hao mon li1 kc.

\gLn0r gtl tdi sa' c6 cTinh v6 binh.trao gorn toin b,,r cic chi phi rnir Tip clodu phAi bd ra d0 c6ilfoe tdi sin c6 clinh tinh diin thdj cli6m ilua idi sin d6 vao trang thei sin sang ..rL dirng. ehi ptrr liin;;Lran d€n tdi sir c6 djnh v6 hinh phdr siuh sau l<lii. glri .nhAn ban clAu duo-c gt,i nl,an t,i chi phi sinruat, Iiirrh doanh trong k! trr'r klii c6c chi phi ndy gir li€n voi ur6t td.i sAn c6 dinh v| hiLr| cu th6 i'iiLrnr tilng loi ich kinh te til c6c thi sin niy.

Khitdi sin ci5 dinh v6 hinh duo-c bdn ha1, thaLrh 11, lguv€n gi6 vi giA tri hlo nron lr'i) ke dlo'( \rrilsrl vi Liii, 16 phit sinli do Lhanh L;i dr"Lo-c ghi iihl)n vio thu nhip hay chi phi rrong kj,.

lr. srrr co dilh ro lrirrlr ctrr fap doan br., go.r:

Qul itt sti ,lutrg d,ir

QLrl8n sir clung d6t ld todn b6" cec chj phr thLrc rc T.,r c , .i.-i cl r r a c6 li€n quan tr.uc ti6p t6i ct.,it sridrruq, bao gdrr: tiin chi ra dd c6 qu1,dn sil durg j.r:. -: : ::: :l:r .fjn btr, girii plr6ng ;rit bi,,S, r;;;

Loai tii sir c6 dinhNhi ciLa, v6t ki6n trirc\16y rr6c vd thiCt bir irorg tLer \aD taL. trltlen dan'l'hiOt bi, dung cLr quin lli

: :,: thLtyir n i n h nal la m At b() p hdn hD.p hanh |a phai tJ ot ttac cin g wj a : : : : a 1 r,!n da t8

CONG TY CO PHAN BOT GIAT VA HOA CHAT OUC GIANGDia chi: 5o l8 gd 44. pho Du. u dne. : i . -BAocAo lAlCHINHHopNHAIui' . . . .'b rhalg d;r. cua ,;r'r rai cnrrh ker rlrL. r-.. ,. , - - - -

Ben thuy€t minh Bdo cdo tari chinh hop nhit g:r, :.i; J:

I

Ii=zI

L--t-tI

t--r--4I

L--,-1I

I

flL_-r-1

r-1

:--1t-',---t

'--1

=L-a

=,!

'--1

t

-t-a

t

=

=-4

=

=--1

--4--1

--1-4

=

=

=

- i .r ihauh pho Lla Noi

11.

ll)p ndt bing, l€ phi tru6c b4... Quy iir ..i :.-:: ili iu..c khaLi hao theo phuong phrip dudng thangtheo thoi gian giao ddt (d€r r6m l06 - r.

,; ,]L ltuo n8 lnnlt Pnu nutnChi phi 1i0n quan t10r c6c chuong trrnh phin rnim m6y tirrh khung phrii li m6t b6 phin gin k6t v6iphin cirng c6 li€r quan duo-c v6n ho6. Nguy€n gi6 cira.phin rndrr m6y tinh ld toin b0 c6c chi phirrd, TAp dodn dd chi ra tinh drin thdi diiln dua phdn m€m vdo sir dung. PhAn rr.rdn m6y tinh duo-ckhAu hao theo phuong ph6p duong thing trong 5 ndrn.

Chi phi xiy dung co'bin d6 dangChi phi xAy dung co bin d6 dang phin 6lh c6c chi phi li€n quan hLLc tiep (bro gom ca chi phr ldr

r'ay co li6n quan phar hop v6i chinh s6ch k6 todn cLia Tdp dodn) d6n cfc tdi sin dang trong quri trinhxriy dung. m6y moc lhi0t bi dang ldp dAt d€ phuc vu cho rnuc dich sdn xuit. cho thu€ vi quan l!cing nhLL chi phi li€n cp.rn t10n viOc sila chiLa tdi sen c6 dinh dang thuc hi€n. Chc tdi shn ndy cluo-c

3lri rlrirt theo gii g.rc r a klrorrg drtoc tirrlr l,lrrrr lrao.

Ilop nhit hinh doanh vi loi thii thuorrg mlriVi€c ho-p nhit kinh cloanh dLloc l<5 to6n theo phuong phhp mua. Gi6 phi hop nh.,lt kinh doanh bao

96rl: giii tri hop li tai ngdy di6n ra trao d6i cira cric tdi sin iJen tlao A;i, .li Lt,oin no phii tr.i diphit sinh hodc di thira nhdn vd cdc cOng cu v6r clo Tip do:ir ph6t hAnh dd ttOi lAi, quy€,i kidu, soritb€n bi mua vd c6c chi phi li€n quan tlLlc ti€p d€r vi6c hop nhdt kinh doanh. iii sin clil ntua, nir phAiIta co Llre rrc ditrl' dt.oc rl ItrrittrB lltoa t rto- ticrrr trrrg plli gdrrlr cltirr irorr' l,op llt:ri Lirrlt J,,arrlrrltr'oc ghi nhdn theo gi6 tri ho-p li tai nga)' naff grii quyen kierrr soit.

Doi.v6i giao dich hop nh6t kinh doarh qua nhidLr giai tloan, gia phi ho-p nhit kinh doarh duo-,: rinlld t6ng cira gi6 phi khoir clAu tu tai ngdy dat clL.oc quy€n ki6n sb6t cong ty con c6ng vo.i gid phihhoin tliu tu cia rhiing lAn tlao d6i tnLoc cli rluo-c ddnh gii ]ai rheo gi6 tri hop l! tai rgdy tlat dLiooquy€n ki0m so6t c61tg ty con. Chd'h l€ch.giiLa gi6 d6nh gi6 lai vi gia goc khoAn deLr tu iiuo-c ghiilhArr vdo k6t qua hoat ddrg kinh doanlt ueu tnLoc rgil tht clLroc quy€n ki6rn solt Tnp clodn kh6irg" rl,l' Ir.lotrg dir'c 'c roi corg l) cort ri rorr daLr trr <lrtoc trirrlr ha1 tlrco plrrrur'; plr.rt' gia :oc.

\cLrrrroc rrgj) dar duo.c qulir Lierrr ,orr. f,ip doa,r co arrlr lrrrurrg dilg l,; rr ll,.,I'r J.u iu .ii,.,.trinh bdy theo.pJruorg ph6p. viin chir s6 hiLu thi phin ch€nh lech giila gia rlinh gi6 lai v:i gin trilihodn, ditL tLl theo phuong phap v6n chir sd hiLu duoc glii nhan vao kit qua hoar dong kirrh Joanhr,a 1.ltrn. c rcrrir liclr giua gia lri l,lr.r;rrr Jarr rrr rhco plrlfo g IhAp vorr clrrr ,o ,,r',, u" gi..r g,rc kho.rrrd.iLr tu duo. c ghi nhdn truc ti€p vio lthodn muc "Lo-i nhuin sau thu6 cltra phAn ph6i" ircriBang canrioi li€ toiin hop nh6t gina ni€r d6

I'hin ch€nh l6ch cao hon cira gi6 phi ho-p nh6t kilh doanh so v6i phAn so.hfrl cira T6p toan *o,)rggii tri ho-p l! thu6n cira tii sdn, no phai tra co thi ric dinh duoc vd c6c khoin ;o- tient tinir dd ilrjnhirr tai ngiy dat tluo-c quy€r ki6m sodt c6ng.ty con duoc ghinhdn li lo.i rhe thrLong nr.Li. Ni,r pli.rrso hfru cira TAp dodn tlong gi6 tli trop 11, thua r cira rai :an, no phii tli c6 th6 xlc cliph duo-c rii\ nttien tang {lLlo-c ghi nhdr tai ngiy dat clLlo-c qLry€n ki0rn so6t c6ng ty cor.r vLlol qLr6 gia phi ho-p nhitkinh cloanh thi phAn ch€nh ldch duo-c ghi nhin vdo k€t qrrd httat 116ng kirh cloanir..

Loi ich cira c5 d6ng kh6ng kidur so6t tai ngi1, hop nhit kinh cloar.rh bln dirr tlLlo-c ric cJinh tlen cos6 ti le cira ceic c6 d6ng kh6ng ki6rn so6t trons gii t.i hop ly cira rdi sdr, no phii tri vi .o- ti0rrtdng dLLo-c ghi nhin.

I

12.

n

:'

Bdn thuyi t ninh ndy ld nlOt b6 phan hop * anh \ d phAi du(jc dac cilng \ 6t : :. : : : : .1t \Fn dd l9

--1--1

=-11

--t--1

=1

--1

=--t

=

=-----

-1

=--1

--1=l

=--1

=

=

=

=a--11=11=

=

=

cdNG Ty co pHAn edr crAr vA HoA cxAr ouc craHcDiaclri: So 18rrgd4,l.pnoDucCiane.r'-*. ..'. 1 rl-ar,l pho H,r \o;sAo cAo rAr cuiNu uop NHAI cti ... r'. r: --

6 th6ng ddu cia nam tdi chinh kdt rhfc nge' '.:-. . - -.Brt| Ihu)Ot minh Bdo cdo trichrnh lrnp nh.rt lrt]i ''in l'

l.{.

15.

C{c l<ho6n no phii tri vi chi phi ph.ri rr a

C6c l<hodn no. phii trA vd chi phr plLf,r rr.r irr. -{hr rhin .h,) so ti6n phdi tri tlong tuong lai lienquan d6n hdng. h6a viL dich v',r di nhdn du..c. Chl phi phdi tri duo-c ghi nhin dua tr€n c6c tL6c tinlrho-p I! vd s6 ti6n phli tra.

Vi€c phdn loai cdc lthoin ph6i tri 1d phai tri ngLtdi b6n, chi phi phii tra vi phii hd khfc diLoc thLlc

hi6n theo ngr-ry€r tic sau:. Phii tr.1 ngudi bfu phin dnh c6c kho6n phii trdL urang tinh ch6t thuorg nai phat sinh tif giao

dich mua hdng h6a, dich vu, tii sin vd ngudi b6n li don vi c16c ldp v6i T6p dodn, bao gdrr cricilc I'ho:irt plrii rri klri nlrip klr,iu tlrong qLra rtgt,oi rrlrirr rry tlrac.

. Chi phi phii tri phin 6nh c6c khodn phii tra cho hdng h6a, dich vu dd nhan duo-c tir ngudi b6nhoic dd clng c6p cho ngrLdi mua nhung chua chi tra do chrLa cu lroa .lon hoac chua drl ho so.

tdi li0u h€ to6n vd c6c khoin phdi tra cho lgLldi lao ddng vd ti€n lLlorg nghi pltdp, cdc khoiinchiphi sAr xuAt, kinh ,loarh phei trich tru6c.

. Phii tLd hhdc phdn 6rh c6c khodLn phdi trd kh6ng c6 tirrh thuong nrai, kh6ng li6n quan d6n giaodich nrra, bdn, cung c6p hdng h6a dich vr,r.

r ac l,ro:rt rto- plt.r'ra ra.lr p.riplrJr tlll rJLroc pltirt lo:i rrgiI lrarr va Jai hlrr ]rqr BlIQ tarr JUi k.]tL,rr, lrop,rlrJt ,.:.ttt r.ier lo.ir ert tlrcn kr lr,rn cort lri t,r rrval ket rhric ky l.e rorir

YOn Cnu so l)uuV6n gip ctitr thii sd hiiuV6n gop cira chir so h0u duo-c ghi nhin theo s6 v6n thuc t6 dd g6p cta c6c c6 d6rg cira Cdng ty.

Tlr,itty rltr rin , i pttin1-h.1ng du v6n c6 phin dLLo-c ghi nhin theo s6 ch6nh J6ch gina gi6 ph6t hanh vd ur€rh gii c6 phi€ukhi phat hdnh lin dAu,hoac.phit hdnh b6 sung, ch€nh"l6ch giiia gil t6i ph6t hinh vd gia tri s6 s6chcua c6 phi€u qLr! r,d ciu phin v6n crla tr6i phi€u chuy0n d6i khi cl6o han. Chi phi truc ti€p li6n qualdCn vi€c phit hdnh bd sung c6 phieur r a trii phdt lrrrrlr co phiEu qu! dr-ro-c ghi giAor thAng du v6n c6ph"n.

^; ' .ALo ptueu qullilri n.ra lai c6 phi6u do C6ng ty,plrdr hdnh, khohn tidn tr.A bao gdm ci c6c chi phi li€n quan d6ngrao clich dLlo-c ghi nhAn 1i c6 phi6u qu! r,d dLLo-c phin inh li m6t khoin giinr trir tlolg vOn chri sol: . .. K'ti "i plrit lrirrlr. cl'errlr lcclr giin g.a tii plrar h.irrlr ra gia:", 'aclr crr.r ,.r plriil,. qrr*i drroe glrir iro klroin muc "1'hing du v6n c6 phdn".

t'll il I ltOt lot uiittI i rrlrt.ar. 5,rr ll'ltc llrrr rrl.ip,loanlr lgl'iep.lrro-c 1'l,i,r pl',,r clro c..c co dorrg.,au klri cia rr'rclr li1', rc

qLr! lheo Di6u 1€ cira C6ng ty cing trhu c6c quy clinh cua ph6p luit rd di tfLro.c Drri hoi rlorrg r,'J"rrg phi d rr) i r.

\/i€c phin ph6i loi nhu6n cho cdo c6 d6ng dugc cin nhic d6n c6c.khoen rrlrc phi tiin te rirn tronglo. i nhLrin sar.t thuO chrLa phdn phdi c6 th6,enh hLrting clir lLr6ng tidn vd khi ning clii tr.[ c6 tiLc thilii clo dtinh gi6 lai tni sdn marg ili g6p v6n, ldi do cllnh siir lai cic l<hoan nrue tien te. cic cong urrliri ohinh vd cac khoin mLrc phi tidn td kh6c.

CO tLic dLloc ghi nhdn ld no phii trd khi duoc Dai hii .: .: :.. .iiing phe dtryet.

:: :::id tliAn d6 20

--4

=--1

=-4

=--1

=

=

=

=

=-1

=Z-1--1

-l-11:a

==a

=a=a=a

=

1

CONG ry cd pnAru s6r crAr vA non cnir strc cHxcDiachi: 56 18ng544,pht5OucGiang.pr:.-:, -: j:- ---- -,-- -:r:3rJn.rhdnhph6HdNOiBAo cAo rAI cHiNH Hop NHAT cla'.'. \.. r. = -o tharrgddu.ia ndmrai chrnh Ldr ll uc ng;. -: -=-j --.- - -

Brin thuy6t rninh Brio c,o tii chinh h9p nhit giue nrin Ji : i: ::::

16. Ghi nhQn doanh thu vi thu nhipDonnh rltu btirr hdng hoi. rhinh phimDoanlr thLr bdr lrarrg hoa. Lharh phirn duoc slri rlrin khi dong thoi rhoa min crc diiLr kiernau:

;. Tap dodn di chuyen giao phin lon rui ro va loi ich gin li€n v6i quy6n sd hfru hdng h6a, san

Dnam cno nsuol mua.

lap clodr cla I'lrong con narn -9.ti qu)en qurn l1 .rarrg lr.-,a. .,ar Dlt;rr rlrrr rrguui so lr r lrarrsh6a, sdn phArrr hoic qr-rydn ki6m soit hdng h6a, sd,n phdn.Doauh thu duoc x6c d!nh tuong d6i chic chin. Khi hop ddng quy dinh rguoi mua duo-c quydnh-A lai hing h6a, sir phAm dd mua theo nhtng di6u ki0n cu th6, doanh thu chi cluo-c ghi nhAn

Lhi nhr)rrg dieu kien cu tha do Lhorrg corr ton tai \a lguoi rnrrr klrong du.L-c qulel rra lai harrgh6a, sdn.phdrn (tril tfuong ho-p kh6ch hdng c6 quydr trd lai hdng hoa, san phin duoi hrnh thuccl6i lai d€ liy hdng h6a, dich vu khdc).

rtpoolnoaoa [oac Se ru ouo-c lor rcll Klt]nIe rr grSoorct 0a lan8.Xic Jirrlr drro.c chi p ,r lien orran den giao dich bin hang.

Donnh thu cung cAp tliclt vrl; ,. ,Dolnh thLr cirng cap dich vLr clLro.c ghi nhin khi ddng thdith6a ndn cAc diOLr ki€n saLr:

Doarh thu dr.r'o..c xdc dinh tLrong Otii chic ctrin. Kii hop cl6ng quy dilh rrgLroi rnLra duoc quvdntrd lai dich vu dd mLta theo nhiing di6u kien cu the, doanh thrL chi clLLo-c ghi nhAu hhi nhlLng diduki0n cLr thG d6 kh6ng cdn t6n tai va ngudi nua khdng ciLlo-c quyOn h.a la i d icir ,, rr cli cung cap.

TAp clodn el6 dd hodc s€ thu duoc lo-i ich kinh td ttr giao dich cung cip Jie h i Lr ciu.

X6c dinh duoc phin c6ng vi6c cld hoin thdnh vdo thdi di6rn bdo c6o.

' Xrlc ilinh dLLo. c chi phi ph6t sinh cho giao dich vd chi phi d€ hodn thdnh giao dich cung c6p diclr vu d6.

Tntong ho. p dich vLr dugc thuc hi0n trong nhi€r-L k| thi doanh tltu duo-c ghi nhAn trong ky tluo..c cd1cil vdo l<tit qLrA phin c6ng vi€c cld hodn thdr.ih vio ngdy kiit thirc kj, kd to;n.

Tj€n lii dLLoc ghi nhin trdn co sd thdi gian vd ldi su6t rhtrc tri ti.ng Lj.

CO ttic vi Ioi nhuAn nrdc chirlcti t[Lc vd lo-i rhuan.drLo-c chia dLro-c ghi nhan khi rap dodn di dtLo.c quydn nhdl c6 tLic ho6c lo-i:rhLrdn lil vi€c g6p v6n. c6 tilc dno-c nhdn bing c6 phi6u chi t Lo-c theo c16i ,rl l,io-ng c6 phi6u tarig:h.rrn. khdng ghi nhAn gi6 tri c6 phi€u nhin drLoc.

Cric lihoin giim trir doarrh thuL3. I(hoAn giirr triL doanh thu ld lrdng b6n bi trd lai phit sinh cing kj, ticL rhLr san phanr. hang hL,e.Jiih r Lr dlLo-c di6u chinh giirr iloanh thu cira k1i phdt sinh.

I rLLdng liop sin ph6m, hdng ho6 dd ti€Lr thu tir cec ki tru6c, d6n kj, niy m6.i .phdt sinh chi€t khiLrthuong urai, giim gi6 hdng b6n, trA lai thl rltLo-c ghi gi6rn doanh thu theo nguy€n iic:' N€Lr l<hoin trA lai ph6t sinh tlLloc thoi dienr phrit hinh Bdo cao tdi chinh hop rih6t gita ni€n r1o :

ghi giim doanh thu tr€n B6o c6o rAi chinh ho-p nhit giiia li€n d6 cria k_i ndy.I Niu khoin tri lai phr{t siuh sau rhui diern phdr h.rrlr Bao cao tdi chinh ho-p nhAt giiia ni€n cl6 :

ghi giim doanh thu tr'0n B6o crio tii chilh hop nhir cia kv salr

Chi phi di ve1

Chi phi cli vay bao gdm lei tidn vay vd cic chi phi khar :-1..:' .;rl, liin qLnn rrrrc tiip dil cic kloiu yr5,.Chi phi rli vay duo-c ghi nhAn vio chi phi khi phrii si;:;:

18.

2l

=1-q

-1

=

=-1

=t

a

=-t-4

-a--1

=

=

=1

=

=

=

=

=1

-44-{

t14

=1

=1

=

CONG TY CO PHAN BOT GIAT VA HOA CHAT TX'C GIANGDiachi:Si5 18 ng6 44, phO Oric Giang- ph:,--:: l:; -:l'.- ,-.- - -:- i:.. rhinh pho HaNoi

19. C6c hhoin chi phiChi phi ld nhiing khoin ldm gian.lo-i ich kinh ti duoc ghi nh6n tai thdi diiirn giao drch ph6t sini hoickhi co khd ning tuong d5i ch6c ch6n sE phit sinh trong ru'olrg lai khdng phdn bi€t da chi tiCn hay chua.

C6c khoAn chi phi vd khoin doanh thu do n6 tao ra phii dLlo-c ghi nhdn ddng thoi theo nguyen tacphir hop. -li'ong trudng ho-p nguydn t6c phi ho..p xung d6t v6i nguyen tac than trong, chi phi dLLoc

ghi nhin cdn cu vdo bdn ch6t vd quy dir.rh cria c6c chuin tnuc kt5 toen Od darn bio phan inh giaudich n6t c6ch trung thuc, ho-p lli'.

ThuO thu nhip doanh nghi€pChi phi lhLre thu nhdp doanh nghi€p bao 96rr thuC thu nhip hi6n hirnh vd thu€ thu nhdp hodn lai.

T'huA ftu nhrtp hiQn hrinhllrrri tl'tr rrhdp lrierr lrirrlr ..r l.hoarr tlrue drloc trrlr dua trir tlru nhap tillr tlrrrc. llru rrltqp tirtlt tltLre

ch€nh l€ch so v6i lo-i nhuir kC to6r.r li do dj6u chinh c6c khohn ch6nh l6clr tarn thdi giiLa thu6 vi kdtoir, cdc chi phi khdng duoc tr-il cirng LrhLr diiLr chirrh crc khoin thu rhdp khdng phii chiu thu6 vdcic khoin l5 cluo-c chuyOn.

Thui fiu nhiip hodn lai'Ihu6 thu nh6p hodn lai li hho6n thLre thu rhAp dornh nghiep sd phii n6p hoic sE cluo-c hoin ltii tioch€nh loch tan thoi giiia gi6 tri ghi :o cua t.Li s3n vr no' pher tri cho muc dich ldp Bio c6o tdi chinlivd co sd tirh thu€ thu nlrip. Thu6 thu rhAp hoin lai phii trA drLo-c ghi nhAn cho t6t cA c6c khoinch€nh l€ch tarn thdi chiu thuc. Tai sdr thud thLr nhap hodn lri chi rluo-c ghi nhin khi ch6c chintfong tuong lai sE c6 loi nhuan tinh thLre de siL dung nhirng ch€nh l€ch tam thoi tluo-c khiu triL nay.

Gi6 lri ghi s6 cia tdi sdn thu€ thLr nhAp tloanh nghi€p hodn lai duoc xern xet lai rao ngay kdt thucnarn tdi chinh va s0 duoc ghi giim d6n u[Lc cJart bio chic chin co ili lo-i nhuin tinh t1.rLr6 cho phdplo.l ich ctia m6t ph6n hoic todli b6 tAi sAn thue thu nhip hodn lai duoc srir tlung. C6c tdi sdn thu6 thunhip doalh nghiOp hodn lai chua clLro-c ghi nhAn trLriic tliy duo-c xenr ret lai r ao lga) kct rhirc nantt.ii chinir vd ctLroc ghi nhAn khi chic chin c6 dii lo-i rhuin tinh rlru;! d6 c6 th6 sir dung cic tai sinthu€ thu nh0p Lrodn lai chua ghinhlin niry.

i.li -s3n 111x[ tlrLr nhAp hodn hi va rhLLe thrr nhap hoin Iai phai tra duoc xiic c]inh theo thLr6 sLrit clLL

: :rir si ip dLrttg cJro r.idn.r tiii sAn duo-c thu h6i hay no- phii h-i drLoc thanh toi'ltr tlua tr€n c6c mirc:: .: :uit c6 hi€u luc tai ngdy k€t thirc ndrl tdi chinh . ThLr6 thu nhAp hoin lai tiuo-c ghi nh6n vdo3.1-' ciio kit qui hoat il6ng kinh doanh vi chi ghi tlLlc ti0p vdo vdu chir so hiju khi khoin thu6 cl6

. .. .l rarr ,l. r. cac l,lroirrrtrc .luoc glr, Llrarr3 vlo r orr clru .o IrilLr.

. ii ,rin thLr0 thLr nhip hoAl lai vir ttrLri thLr nhap hoan lai phii tra drLoc bi tliL l<hi:. l-ip doin cd c1u1,dn hop phrip cftLoc bu tri'L gifra tiri sin thu6 thLr nhap hicrr lrrnlr \'rri thle ritll

trlr'r1' 11i.1' lrarrlr plrri r,jp: r i' i ac lai ..',r Illr.( llrrt ttltrl lr'rr lri ra tl'uc Lltrr .rlr;1' r.,arr lai plr.ri rra r.ry li.rr qrr rIl clirr lhrre rlr.r

nhip doanh nghi€p duo-c qudn lyl b6i cirng n6t ctr quan thu6:Doi r oi .irrrg lroi Jurr r i ilrirr rlrrrc; hoic

- frip clodn dLL alinh tharh todn tl[r6.tLru nhip hlin hrinh ph:ii tri vd lii san thLr6 rhu nhAp hi€nhdnh tr6n co s6 thuiin hoic thu hdi tdi san dong thoi lrii vi6c thanh toAn rio. phii n-ir trongtirrg ky tuong lai khi chc khoan tlong \er !r r ilr.r( rirtr rrhiip hodn liri phni trl hoac tdi sditltrre tlru rrlrrp lroarr Iri ,1rro-e rrnrrlr tolrr ltJ: r '.r,. L r

I

20.

22

-::1-4

.t

-l.--4

--t'--1

-1--t-1

=-1

-:1-<1=

:aq

q=aq=aq

cONG w cd pnAru s6r crAr vA HoA cHAr ottc GrANGl).ach': So l8 n3d44. phd DLic Ciane F .j-r: :. : -------- -:3.r.tnanhphdHalrQiBAo ( 40 rAt cHiNH Hop NHA I ctr'.i \-: . :

u thar g diu tir rrbm tai .l nh ker rhuL 'r:i. :.:rr'. .- .Ban thuldt mirrh Brio (io tii chrnh hop nh;lt gr8-r riin -:1 j: .-.

I

2t.

22.

----'

-1

-l-1=-1

=1-4

-:1

B€n li€n quanClc b€n cluo-c coi ld li€n qra,r neu mot oin c.i kha nins ki€m so6t hoic c6 dnir htLdng d6ng k6 d5ivdi b€n ltia trong vi€c ra qul'dt dinh cac chrnh sdch rdi chinh vd hoat d6ng. C6c b6n cffng duo-c xerrld bdn liOn quarr

',6u cing chiu su kiern ;oat ehurtg hal,chiLr anh hudng d6ng k6 chung.

Trong vi€c xen.i x6t m6i quan h€ cira c6c b€n 1i€n quan, bin ch6t cira m6i quan hd dno..c chit trongnhi0u hon hinh thirc phAp lyi'.

Brio c6o theo bd phdnB6,phAn theo linh,vuc kinh doanh ld m6t phin c6 th6 x6c dinh ri€ng bi€t tham gia vdo que trinh sanxrLdt hoic cung c6p sAl phAn, dish vu vd c6 rii ro vd lo.i ich kinh te khiic vdi cac bo phan kinlrdoanh I<hiic.

B6 phin lheo hhu vuc dia l! Id rnQt phAn c6 th6 x6c clinh ri6ng bi€t thaur gie r eo qua trinh san xuathodc cung c,'ip sin phirn, dich vu h'or.ig pham vi m6t m6i tlr-rdr.rg kinh te cu thd vd co rui ro v/r lo.i

ich hinh t0 Iih6c v6i c6c b6 phAn l<ilh doanh trorg cfc m6i tludng kinh tii kh6c.

't hdng tir bQ ph6n drLoc 1Ap vd trinh bdy phir ho-p voi chinh sdch ke todn ap dung cho vidc lip vaIrlr'r hav lJr'ro c.,o tii ;lrirrlr I'o-p nlrit eur ) ap doi,r.

C0ng cu tii chinlrTtii sttrt tri i chinlrVi€c ph6n loai c6c tdi sin tdi chirrh ndy phu tliudc vdo bAn chAt vd muc dic| cira tdi sdn tdi chfnh vAdLLo-c quy€t dirh tai thoi di6n ghi nhiin bln diu. Cac tai san tai chinh cfra Tqip dodn gdrr tidn, cr,icIthodn phii thu kh5ch hdng, phii thu kh6c vi c6c khoAr cho vay.

Tai thdi di€n ghi nhAn ban clAu, c6c tdi sin tiii chilh drLoc ghi nh6n rheo gi6 g5c cdng cric chi phigiao d ich c6 1i€r quan trLLc ti6p d6n tdj sin tdi chinh i16.

,\1r phtii tri trii cltittlrYiic phin loai cac khodn no. phli tr6 tAi chinli phu thu6c vdo bin chdt ra rnLrc dich cLra Lhorn no-

[]ra rr Iai .hrllr va d'roc qrrlet dinlr rai rlroi dierrr glr,rrlral barr drrr. No l'lr.l, rra rii elrinlr c.ra fip.1oirn 96ni cAc l<hodn pliii tLi rgLLoi birr, vay va ro. vd c6c khoin phii tri kh6c.

Tai thdi di€m ghi nhAn ban dAu, c6c khoin no. phai tra tei chinh iluo-c ghi nhin ban diu theo gi6 g6cr|ir cic chi phi giao dich c6 li6n qLLln trLrc tiip tlen rro. phai tri tai chinh d6.

Cing c4t t,6rt ch si'hrt'uCols ctr r'5n chrh s6 hiLu li hop d6ng chung lo dtroc nhinrg lo.i rch cdn lai vd tii sin cira 1'Ap clorin.r'r klri trrr di toatr bo rrglrra r rr.

Bi tri cric ct; g clt hii (ltiuhCric tdi sAn tii chinh vd no- phai tri Oi chinb chi clLloc bir tril v6i nhau vd h.lnh biy gi6 tri thuAr rrenBdng cAn d6i kd to6n khi vi chi khi TAp cloir:. C6 quy6n hop ph6p dC bi tril gi6 rri dd dLlo-c shi nlril: r,d

' C6 dlL tllnh thanh toin trelt co so thuirr lroi! -,r

rr f h.i| r.ri ian vi) tltanh toln no- phAi tri cilgll lol lllOl'llsnt.

21.

,1i

'lli!il

5

23

i--4L-t-{t__l-1:tL--tt_',1

:-1

=--l---4

a

--ta

=

=L_*1

'-1

--a--t

I

cdNG Ty co pHAN B0T GrAr vA Hoa cHAr DUc GraNGDiachi: 56 l8ng644,phOOucGiang.pL:.'::- ', - -. -: - -.::3,lr.thanhph6HaNaiBAo cAo rAr cHiNH HoP NHir craA \.:). :6 thdng ddu cua nim tdi chinh l(Ct thlc nga\ :. :,'- : : :Bdn rhuyAl minh Bdo cdo ldi chinh hgp nhit uir.r nrin.l-.

1.

Sd cu6i ki2.219.511 .174

13.712.022.439

206.465.698.012

206.165.698.0t 2

THONG TrN B0 suNG cHo c.{c KHo.i\ -\[c rzu\H BAy rRoNG BANG cAN DoIKf TOAN Ho.P NHAT GITIA \IIN DQ

Tien ra cac l(boan tuong tlLrong ti6rr

56 tli u nem

Ti6n mitI iin giri rrgirr hJrrrg klrong ky h:rrr

-;.t aC Klroalr IUOtIS 0UOl)q llLtl

liett gtti ngort hbttg co kj ho,t goc khong quo 3

thktgc0ng

i. ( rc Lhoarr tlau tu tai clrilrh

924.956.963

6.839.905.347

1 78 5 17 989 874

178.5 17.989.871

222 .397 .268 .t7 5 186.282.852.181

Cic l<hoan diu tLL tdi chinh ciLa Tdp doin chi co dau tLr vao corrg ty li6n k6t. Th6ng tin v€ cfc khoind r lLr rir j \ nlnlt c 3 llp dLJJ nl . j.ru.

fl i; oi,.aon: L)' ald phanll,ia chiL l'hen 17,1.426.520.000irLrn Lio Cai ('r

Cing tv C0 phiuIllia chdL Bio I I L000.000.000l-hirs(i)

Cl ng _ (,ia goc

32E. 1 82.001.708 l',l 4.426.520.0A0

Ki, tru6cLoi nhuin

phrit sirrh saungiy diu tu C0ng

67.458.9,10.i 16 261.885.460.i 16

67.000.000.000

K! nny

Loi nhuin phitsinh sau ngiy

diu tu

r 53.755.481.708

26.s65.093.079 137.565.093.079 87.000.000.00c

c9nc 285.426.520.000 I 80.320.57,t.?87 465.'71'7.094.'/87 261.426.520.000 8?.,158.940.316 348.885.460.316

-aa

--1--{

-1-44--4t

-:1

=

=--1-{

-<*{

Tip dodrr cldLr tLL vdo Cdng ty C6 phin H6a chdt Phan b6n Ldo Cai 114.426.520.000 VND. Trongrrin 2016, C6ng ty C6 phnn H6a chat Phiin bon Liro Cri da phrt hrinh c6 phi€u d6 chia c6 trlc cho criccL, clorg hi€ll btu theo ty 16 l:0,i3313 dili v6i c6 d6ng g6p v5n do-t 1 (cd c16ng hi6n hiiu sri.hi.u 1 c6phin dLLoc nh6n 0,33333 c6 phi€u phft hduh th€n) vd t:0,16667 116i v6i c6 d6ng g6p viln do-t 2 ( c6ddng li€n hinr s6 hfu I c6 phin duo-c nhir.r 0,16667 c6 phi6u ph6t hinh rhCnj) theo-Nghi quy6t baihtii d0ng cd d6ng thuong ni8n ndm 2016 ngiy 26 tlrri'g 3 ndrn 2016. Tai ngiy ket thirc ky t6 to6n,tip doin dd g6p v6n vdo C6ng ty C5 phAn Hoa ch6t phdn b6n Ldo Cai v6i ii, te +2. t z"Z" von ,tiorire.

Tip tlodn ddu tLr vdo C6ng ty C6 phin H6a chAt Bao Thirg I ll.000.000.000 VND, tuong duongr ._."0 \o , e te.

Gi6 tri phin so hnrr cira T6p dodn tai cdc cdrg ty li€n doanh, li€n k6t lhu sau:

COns ty C0 nhanfl6a cher Phan b6n 310.003.100.295Ldo Cai

Ch€nh IQeh doGiir tri phin sd' thay ddi ti 16

hr'i u diu nim _ v6n gdp

119.164.'.711 .662

C0 tilc, loinhu6n dugc Gi6 tri phin sci

chia t Iong k:i ___Iii!-Sq94L

328.182.001.708

l]7.565.093.079

I'lri n lii i hoictO trong l{i

13.178 901.413

:51r,ltl5l.JllCong ty Cd pheD

H6a chAt Bdo 'l-hang

c0 ng 16.5-.'.:51.Sitl 465.7 47 .09 1.',| 8',7429. 167.8,11.958

: :: a::G nretl da 21

t_rrrr-t-1

t_rrr!-{

t_-rr'---aL_-L---a

L_-t--1t--rr=i-FrI'F=f-'<

F=FFFF'-lI

cdNG w co' psAn e6r crAr vn Hoa cH,qr DUc GrnNGDiachi: 56 l8ng644,ph6DiLcGiang,pf.:.-:.-, -: --'- --' :: lr' rhanhpho HaNoi

eAo cAo rAt cuiNl-r uop IlgAr ctaA \ :1. :t, rl",ingdal cua nam tairhinh kdttlruc nea. 1 -. - ---'Bdn thuy6t minh Bdoc6o liri chinh hq p nhat gir, niin.:' -:::.

Tinh hinh hoat dong cio roc . uttq | . . :,:C6c c6ng ty con dang hoat d6ug kirlr dr,anh brnh thuri.ns. khong c6 thay d6i l6n so v6i nim tru6c.

^''^,.:TJIOO dtCn vOI COC COng ly lLtn Ket

C6c giao dich trorg y6u gi[a T6p dodn r,6i c6c c6ng ty Li€n k6t nhu sau:

Lfly k6 tit iliu ndm tl€n cu6i k] niyNim nay N[m trufc

C6ng ty C6 phAn H6a ch6t PhAn b6n Lho Cai(LFC)Mua hdng tiL I-FC

MLra di6n, nu6c tiL Lf-CBdtr rtarrg va ctrrrg cap d i.lr r u ran .lruycn.,.^ , .:. l ,I ll LriL |en co ILLC

Chuy0n kho6n cho LFC va,| | L cllu\ elr l,lrOilll Ila tlell Vd)

. LFC tri tidn ldi vay/.Lal unap goc

I I C c rrl en khoarr clro vnll-iii cli vay nhip g6c

Chuy6n tr6 tidn vay cho LFC

C6ng ty Cii phin H6a chdt Bio Thing (BTC)B6n hdng h6a, thinh phdm cho BTCCho BTC thu6 xe

l^( uoc van clr r;en currg cip clro BTr'MLra hAng h6a dich vu tiL BTCBTC cho vayI-ni vay phii trA ts lC'l''ri ti6n vay cho BTCChLrydn khodn cho BTC vayLdi vay cira BTC nhAp g6c

BTC n'i ti€n vay

-r. Phii thu ngin han cria khich hing

Plriii th r.t ctic h?tr litn qutnC6ng ty C6 phdn FI6a ch6t Ph6n b6n Ldo Cai^ ^: ,; ,, ,;f-orrp t) f u plrarr Hoa clrrt Bno IhingPhrii thrt ctic kltticlt htittg khticExcel lnclLrstlies LimitedIcl Perfolmance ProcJ LpLlnxess Deutsehland GmbhM jlsubishi Copration

Cdc d6i tuo-ng kh6c

c0ug 319.?67.042.645 208.030.364.180

245 665 018.31613.116.738.98058.)26.t63.194

1 .760 000.0002'7 645 t39 661

2.505.788.21347.137.060.333

179 00r.85511 .283.162.736

9.272.842.211

88 917.83 4

I85.542.954502.020.111 .264

8.1 85.000.0001.292.271 .354

I r.r80.000.000

_ s6 cuiii tj'3 3.154.076.697

31.705.035.264

\ .449.04r.433286.6t2.96s.948

5. E29 3 60.000

56.(r13.497.600

4 r .077.048 320

i0.662.920.0901t1..105.I39.938

t]1 .30t.482.061

94.965.018.42569 .190 .926.141

1 42.1 3 5.000.000211 .533.948.264

7.028.783.6i8r .374.083.7 r 5

3 93.341.786

10.000.000.000

16.459.201

10.016.459.20 r

128.033.000.000

\.19',7 .639.183

1 1.600.000.000

56 tliu nirn39.988.413.8.J4

39.988.413.8i4

158.041.9 5 0.346

3 0.786.s 03.800

r9 395.355. r36

26 105.280.000

9r.754.806.410

: " :: a:ae nien d6 25

--q cdNG Ty cd pnAru BOr GrAr vA HoA cHAr D{rc GIANGDia ohi: 56 l8 ngd 44, phd Euc Giang. ph;'r:; . --.-= ..'' ----BAo cAo rAI cHiNn IrQp NsAr cta.\ \.::' '6 thdng ddu cia nim tAi chinh ket druc ngrt l . -- =-. - -- -Brin thuy6t minh 86o c6o tii chinh hop nhit siu: i:in jl :

---4

--1

-1

-1

=t

,'|

-1

--4--1-1

---'i

Tri tru6c cho nguli bin ngdn han

Trii trrbc cho ctic bAn An quart

Trit tru'6c clto ttgu'di bdn khic.'|'.l-tarr Ql-DA Lirar phorrg Inii b,lrrg \a t:ii dirrlr trL

Cr-rrn c6ng nghiQp f ing I-o6ngCorrg ry Co pltarr Plrirt trien Ira tarrg Det rna; P)ro

N6iC.,rg ty Co plrdn DAP-VINACHEVNanNing Dejiang Trading Co., Ltd - DGNN

C6ng ty TNHH XuAt nhap khdu Vdn Giang - VAn\an]Clic nhi cung c6p khicC0ng

i,:,rrrtr tnlr r'e ctro \ a) ngtlr nln

Phii thu ctic b2n €n qutn( ort,.: t) Co plrar llor clrir Pl'ar, bcrr I r'o ( .ri

Corr; r; Co ptrirr Hur e lrrl Bro llrir ;, ;,.I'ltor llur c r to chuc vd cd ttlton khticC6ng

-----!gjwrli37.617.144.078

3.340.396.295

8.3s3.034.00,1

6.298.27 | .t3 0

I9.625.142.649

56 tliu ndm

26.994.632.657

3.340.396.295

2.860.000.000

2.412.026.t008.3 53 034.004

188.416.042

9.840.760.216

tl

;

3',7 .617.t41.078 26.994.632.657

--1

-4-1.-1

-1

_ sii cu6i rj,98.871.678.232

8,1.115.172.190

14.756.306.042

56 tli u nam

2J 2.304.697.964

t01 .191.123.644

r24 809.974.320

98.871.67 8.232 232.304.697.964

--a-l-l-N

=-1

=

=

=

=

=

=

=

=

=

=F

Khorln cho vay C6ng ty C0 phdn I{6a chAt phdn b6n Lio Cai theo hop ddng cho vry so

0I01I4/lID/LFC ngdy 01 thdng 01 ndn 2014, kh6ng c6 tii sir cliur bio, rr.iuc dich cho vay ld chind cho clu lin ddri tu x6y dung nhd n6y sin xudt Axit Photphoric trich iy 100.000 tdn/ndn vi nhiLr6v sin xuAt phin lin gidLr 'fSP I00.000 tarr/rranr, lii srrit 6p dullg theo tlr6a thudn ttng thdi kj,.-1 hiri han vay sC theo y€u c6 Lr c ira hin cho r ay r a trnh htu lr tii chinh crha b6n di vay

l(hoan cho vay Cdng ty C6 phen llor chrt Blo Thanc rheo ho-p cldng vay v6n sO 01122016/DCC-Bl-C ngdy 0l th6ng 12 rirnr 2016, kh6ng c6 tdi sAu dirn bdo. nrLrc drch ile chi Lri cho du in cldu tu'1\ ,lrIIU Irlla Inx) LPA ri SlPf crrx br:n di vay. ldi srrat 5oo Iii l. lhoi lrr rray.i rlreo yi.r caLr

cua bdn cho vay vd tinh hlnh tdi chinh cira b€n cli vay.

b. l'hdi thu ngin han hhric

s5 cu6i try(li6 tli Dq phdng

Sd diu ur-rur

Gii tri Ds-p!i!g-

\.;21r,.'''i2l

ri :.

Phdi thtt cic bAn liht quan

Cong ty C6 phin [{oa oh6t PhanBon Ldo Cai1]en DLIO nlLl11 Cllt lloC6ng t), Cd phdn t{6a chdt BioThingPhdi thu khdc

Phtii thtr ctic ti cluic ttri ctinhin kluicTam ilngI(y cuo-c, ky qu!

218.192.03I

2t8.192.038

1.106.105.2 5 7

3 r s5.838 658

3 1.750.000

272.383.()80

9.410.4 3 B

2 62.912.612

1.956.747.600

642.926.356

31.7s0.000

--::-::!!antendo 26

CONG TY CO PHAN BOT GIAT VA HOA CHAT OUC GIANGDia chi: So 18 ngo 41. pho Duc Ciane. F: i -- - : : ; 3 -n. i\anh pho Ha Noi

BAo cAo rAr cHlNu sop NsAr crr.\ )i-::. :o tharg dau crla rarn tai chrnh kdr thu. n-,. r . -.- - - -.- - -

Brin thu16t minh Bio cro tiichinh hop nhir grtrr nrin l : i: -:

II

l=:-qI

i-{t_-i--{L_l--1L_:-1t_'.-1.t

---1

--q!

-1t

--1

-1-t-

t

-t--1-a-a=

I

=--1-:4

=aq-1aq

So c uoi kiCii tri Dr phdng

Si5 tliu nnm

Gii h'i Du phdng

Lai du thuC6c khoin phAi thu ngin han

kh6c

C0ng

lling tdn kho

NguyCn 1i6u, vat lieLr

C6ng cu, dung cu

Chi phisAn xuAt, kinh doanh dodaug

I nan n pnanl

CQng

s6 cu6i rgGrr goc lrq ptrong

Sii tliu nlm^., ;b r:r goc uu pnong

9r8 5i6.599

295.359.165

986.712.019

4.374.597.295 z .229 .130 .680

'7.

n9.003.178.214

3 5.84 5 .03 3

5.1'/6.5't9.185

35.138.284.i72

101.219.865.256

25 460 396

6.411 .032.110

65.118.31r.916

159.553.8s7.40,1 172.900.730.338

8.

D tT.

Chi phi trri tru6cChi phi trii trulrc ngtln htn

Ch i phi c6ng cu dung cu

Chi phi bAo hi€rn

Chi phi sira chiaPhi s[L dung dLrdng bd

Clc chi phi trA tru6c ngin han hhdc

C0ng

Chi phi n'i tu6c drii hatt

Chi phi sira chtLa

t'hi phi cdng cq dung cu

L ten lltLlc rlit t

Chi phi d€n bir

tidng

'l'ii srin c6 tlintr hiu hinhNhi cr.ia, Yat

l<i6n tr-ric

_ s6 cu6i trj'I 5.099.995

40.000.000

1.519.083.366

337 901.990

838.452.061

2.750.s37.412

SO rliu nim

91.811.181

911.646.411

70.087.871

37 0 .131.927

1.455.686.402

8b.

_ so cu6t ry6.630.824.916

4 L 3.894.346

58.214.959.611

8.139.022.733

73.398.701.666

Sii tliu nnm

9.529.192.139

150.698.826

10.144.169.i4i8.496.221 .489

48 .920 .287 .s99

\guv0n gi:i\o dau nanr

\1ua trong ki'fhanh I1i, nhuong bdn

)o cu 0r hy

Trong d6.

De khau hao hetnhung vAn cdn siL

dlrng

Cho thanh lyi

530.574.425.180

I'h u oIg ti6n yentlii, truy6n din

69.608.93 1.304

| .150 .432 .129(e6!? 17.909)

:0.095.1,16.124

ThiOt bi, d ungcu quii n l:l

t.1s9.7t2.942

1.t59.'t 12.912

c0n g

984.597.E02.i09

9 .825 .4 13 .47 0fl0 iq) n64 5)6r

98,1.231.151.253

Miy udc yar

tnlet Dl

383.254.732.883

8.374.980.74l(9.227 .846.6t1)

530.574..125.180 J82.401.867.007

12.237.E64.386 137.451.074.2i5 t' --s s-q.199 - 651.911.512 18./.t25.7 59.362

Bdn thuit ninh nb la nt6t bd phan hap ha r,) phaidrcc dac cingrdl B.::: - - :; :: a:tto ni'n d6 21

=r,'.

=t-1

,a

=-

L1

11

4

=F=

=

=-4

. t

F-

FFFF=F=aFFFF

cONG Ty c0'pHAt't s6r crAr vA Hoa crdr otrc cHncDiachi; Si5 18 ng6 44, ph6 oric Giang. ph:.r: --:. . -':--' : -r- ,: ,: 3;in. IhanhphollaNoiBAo cAo rAr cHiNH Hop NHAT Gra-.l. \::': -

6 thdng dAu cria ndur tdi chinh k6t thrlc nga' l. :r ; . - -:- :. -

Ban thuy6r minh Bdo cio tdichinh hop nhir grra nrin J; :r. ::.

Nhir cia, vatkii:n trfc

Ildl m,.rc ra Phuong tion vAn Thi€l b!. dUngrhi€t b! Iti. truYen dau _ cq quen li Cong

Gi, tri hao mdn56 dau ndmllnaLr nao lrong Ky

Thanh Ij, nhuo-ng brin

bo cu or Ky

Gi6 tr! cdn lgi:o oaLl naln

56 cudi k]l rong ao.

244.912.260.085 3r.196.730.16415.588.419.387 5.139.201.060

,7 )q7 l4q 56 ) {008.80 | .242 )

107.084.080.11910.804.288.386

3.981.936.535

889.332.3s4t65.296.202

384.082.402.122

3 1.697.205.035(4 .224 .3 | 4 .268)

121.870.305.040 253.203.229.911 3s.121.129.982 1.05,1.628.556 411.555.293.489.|

:

l?!2ql1!!!r408.704.120.110

Jij;!2q2t28t29.t98.63'7 -096

33.412.201.140 270.380.s88 600.515.199.587

31.668.016.142 105.084.386 5'./2.67 5.857 .'7 61

Trm thdi chua siL dung

Dang chd thanh l;i

:-.,I U. l:ll san co otnn vo nlnn

Nguy€n gifJO OaU narr

s6 cui5i t3'

Trong d6:

Chu'o'ng trinhphi n nrirn C0rrg

56.413.981 .187 788.666.000 51.262.653.18156 .473 .987 .187 788.666.000 51.262.653.t87

DE khAu hao hOt nhung vdn cdn srir dung

Gii tri hao mdn)o oau nal]l

KhAu hao trong J<y

i\o cuol l(y

Gif tri cdn laiJO OaU nArn

1. , .JO CUOr tiyl tong ao.

Tarl thoi chua sLi dungDang cho thanh li

6.48 L525.41 3

593.217 .314216.827.5 I I 6.698.3 52.924

52.366.600 645.5 83.914

7.074.74?.727 269.r91.rt1 7.343.936.838

49 .399 .244 .460 519.471.889 19.918.716.349

49.992.46t.'t14 5 71.83 8.489 50.5 64.3 00.263

.

Bdn huyijt ninh nay h nd bA phdn hop thdtlh raphajAec dac cing.,,iti B:. ::. :: : .., . .,::t Siidndn(16 28

cONG Ty cd pnAn eor cmr vA Hoa cxir strc cHxcDiachi: Sd l8 ngd 44, ph6 D[c Giang. pl:.-:: . --. . '.-.'--.- : Biin. thanhpho HaNoiBAo cAo t,qt cuitru uop xuAt clt -'...'. :

6 thang dau cua ram tai chirrh kdt thrc nu1 -: . :.-. - -=- -Brin thuyOt minh B6o c{o tii chinh hop nhit giri.i niin ji : :: : :-.,

t

--q-1

==l

-t

--1I

--1

--1a

--1a

a

--4

F,l

'l

IIIt

I

ll.

=

=

=

=1=

=11111

=3

I l. Chi phi xdy tlr;ng co bin rki dang

Xdy dung co bAn d6 dang

Dtr dn khai thdc nto qudngApatit t')

C6ng trinh Nhd kho ep b6t(')C6ng t:ri.nh Nhit m(ry sdnxudt DCP md r1ngoi')Cing trinh Nhd ndy nhiAtdien (",

Nhd khoKhu t.Jp th€ nhil chung ctt t')

LOng trtltn lraong monx nanSon CoC6ng trinh Trttdng ti€u hocTdttg LoongC6ng

K€t chuy€nChi phi ph6t vAo tii s:in c6sinh trong lij' alinh trong kj'

24.420.451 .289

509.090.909

10.126.181.261

3.808.047.988

7.677.793.648

658 763.6361.349.572.116

212.132.1t5

118 566.3 t6

s6 cu6i tl'60.123.3 71.8 89

9.19t.957.389

10.126.184.261

29.792.599..681

8.611.839.298

760.224.413

1.309.572.416

2t2.132.115

118.566 3 t6

Sd cldu nim35.702 920.600

8.682.866.180

25.984.55t 693

934.045.650

1 01 .4 5 6.777

a

=

=

=-1

35.702.920.600 24.420.451.289 60.123.371.889

Du Sn.khai th6c m6 Apatit tai xd Quing I(in vd rd BiLl Qua, huy6n Bat Xdt, tinh LAo Cai. T6ngn[r'c diu tu dr"r ki€n li 100.000.000.000 vND. Hi6n tai C6ng ry dd hodn thdnh c6ng tdc dirh gi6 trtLluong tdi ngLryCn, chua hodn thdnh rhu ruc xin cAp giAy ph6p l(hai th6c.

c6ng trinh Nhd kho dp b6t tai I(cN Tdng,Lo6ng, huy0n Bio Thdng, thh Ldo cai v6i t6'g miLc ddLrtu 1 I 1,6 li VND thrri gian xdy dung du kiOn 12 th6ng tir ngny kh6i idng qLry I narn 2017.

C6ng, trinh Nhzi.rniy sin xudt DCP md r6ng tai tai KCN 'l'ing Lo6ng, huyOn Bio Thing, rinh Ldo Caivoi t6ng rriLc ddu tu 57,3 ti \,ND thdi gian x6y dung du kirin 24 th6ng tiL ngiy kh6i c6ng quj I ndrn2016.

C't,1g trinh Nha rn6y Nlriet dien Eirc Giang - Ldo Cai 2x50N4W tai KCN Ting Lo6ng, huy6n Bio.lr.,.rg. I rilr I ao Cai roi rur,g Inuc ilirr ru 2.0ll.lq0 rriiL, \ \D,ruorrg dtrorrg 88.'20._t7g.l' L SD.1:thoi gian xAy dLrng dLL lii€n 2,1 th6ng tir ngAy khcl.i c6ng qLrf ll ndm 20l7.

Cic cdng trinh l(hu tap th6 nhd chung cu, T.udng mirn non Son ca, Trudrg ti6Lr hoc Ting Lo6'gLir ngu6n tii qu! phirc loi cira C6ng ty.

Phdi trd rguni bin ngrin h4n

Phii tt'd c(ic b?n li?n quant jtr3 t1 l\HH \ irr MirrlrCorrg ry Co pir:rrr Hor chir Bao l lrdngC6rg ty C6 phdn I'l6a ch6t phAn b6n Ldo CaiPhii trii cic nhri cung cip kltticHekou Yuyalg 1'rade Company (Vit Duong)C6ng ty TNIIH M fV Apatit ViCt Naml{o liLng Cherrical CorpC0ng ty C5 phin l,h6t tri6n ha tdng dOt rnav pl6 \..iCdc nha curg cdp l<hdc

C0ng

S0 cu6i kj5 7.881.800.206

9.03 1 518.943

34.870.558.032

13.982.723.23]1

102. i44.734.0171.9 I6.722.880

i0.415.202.320

15 110.000.000

i. rs1.808.817

56 rtiu nnm6.213.362.3 21

6 213.362.321

93.173.409.882

14.397 .441.345'1s.436.415.941

t0.024.591.120

5i 314.960.876160..r2 9.53'1.223 99.386.112.206

':: ,:: arata niAn d6 29

cdNG Ty cd pHAru e6r erAr vA noa cxar suc cuHcDiachi: So 18ngo44.phoDucCiane.;'-:-. - B.in. Lhanh pho Ha \oisno cAo t Ar cHiNH Hop trtu \t cti .. '..' . ,

0 rhangd;u (ua r;m liri .hinhketth"cr-,.: .. - - -

Bdn thuyit minh Brio crio (iri chinh hop nh5t:rrr, :.ir: L -: :,

Ngudi rnua tri ti6n truorc ngin han

Trii tru(tc ciia cdc b2n IiAn quatt

Trti trni'c crtt cdc kltticlt hdng kltticC6ng ty CO phin Luong thuc vi Vit tu N6ngngh i6p Ngh€ AnI(S International

C6ng ty TNHH Tiruong Mai Tuin TirC6ng ty TNHH Nhu LinhCdc khdch hdng kh6c

c0ng

I nuc va cac rinoal| plrllr nop i\na nuocSO dau nim

- !q'+4.789.555.857

1.71 1.569.502

L114.750.001

1 .9 63 .236.3 5 4

4.789.555.857

Sii tliu nIm

17.857.59 5.099

8.205.190.000

8.348.020.542

1.304.384.s57

17.857.595.099

14.

S0 cudi ki

Phiii ndp Phrli thu 56 phrii n6p)o 0uoc

hoirns6 dr nop

Phdi n6p PhAi thu

L_-L-rr.--{L-t:a----4,a'.1L_-ra-tLa-"1L.---1L-

Fr-.--1L-r-fLE3rrrFrFrFrE

I hua CTCThiing bdn nOi

dra

fhue GTCThdng nhiiphhdu

I nue xuat!nhap khau

nue I lU nnrpdoanh nghi6p

I|tLte IL]|l nnap

cd nhinI len Inue oal

l)hi. 1€ p1 i vz\

.ic l(hoan phi'!i

ntlp khic

Cing

1 7 r .605.545 5.'/28.161 .104

11.145.92'1.943

51.E20.846.485

9.3 3 8.220.802

L432.983.949

r.713.589.966

i 72.000.000

(5.3r8.880.781) 580.892.468

(l i.793.765.993) - 47.841.05(

- 390.',755.976

22.150.386.156

1.482.194.013

tl l.212.932 (52.311.3 53.106)

- (22.452.568.956)

- (421.s8'/.182)

(1.713.589.966)

- ( 172.000.000)

- 73 0.019.66:

9.i36.03 8.i02

2.488.190.540

21.10!.786.011 390.755.976 81.95t.733.8-19 li1.242.932 t94.109.746.2 84) 12..105.121.J10 '1.11.860.,7 r!

7'h ui gi.i /ri gia tdngTiip cloAn ndp thu6 gia tri gia tdng theo pliuong phdp kh6Lr t . rhLL6 sLrit thue gi.i rr.i gia leng rhu sau:

- Hing h6a dich vu xLrAt kbiiu

Hdng h6a dich vu b6n trong nu6c vi cdc khoin thu nhAp khdc

Tttui.ru,ir. rt lrup kh duTdp cloin k0 khai vd ndp theo th6ng bfo cria Hdi quan.

TI,u,: rhu trltlp loanh ugltiipc6c c6ng ti' trang Tdp oJan duo-c hu6r.rg c6c urr dii r € thu€ thu rhdp doan h ngrricp n h tL srLr:

Coc khodn tnt ddi thu| ni C6ng \ C6 phc)n ll6ct chcit Dtr.,. (ji117g Liut C,ti;Theo Gi6y. chiLng nhin diu tu sd i Z 1Z t 000099 ngir , -r tirinc 7 ninr 2008 do Ui ban rhen rlin t'rhLdo cai c6p, theo quy dinh rai I'hu luc ban hdnh kinr i:r:,r \:srii arinh s6 r24120bg,ND-cp ngdy 1lth6ng 12 ndm 2008 cira Chinh phir. C6ng tv C6 phil ii:: rh-ir Dirc Cjans _ Lao Cai noo tlir6 thLLnhdp doanh nghi€p cho rhu nhdp tir hoat c16ng san r'.r:: ,.::::: J!..?nh \ or thLie suit 1 Oeo trorrg 15 Lriur

0%

10%

Bdn thuyir ninh nay td n6t b6 phdn hap njat* \,a phAj (1u(rc doc cingvl E:: : - : : - iu |ren ild i0

--za.

-I

-1-q

4

a

a

----q

,--r(

r--{

r--(

:a

=,-4

=L_i-{t__-'

=I

=1L-i:,1I

FF=Lr=F.

==F.r

cONG Ty cd puAtt edr erAr vA noa cnAr ouc crnrucDrachr: So l8 rgd44. phdDu. Ci"rrr'. r'.-.- - -. ?::- rlranh pho Hir \oiBAo cAo rAr cHiNH HOp NsAr c1i,i )..-:. --

6 thdng dau cua ndm tdi chinh kCt th[c n:.:-' i . :: - : - : - - -

l}in thuy6t minh B6o c6o tii chinh hop nhir siu-! riir J:. : :: : :i,

k6 tn khi iju 6n sdn xu6t P4 di r iur hr.:i : 'ri 1ij n:, :[r09 d€n ndm 2023), duo-c mi6n thu6 trong 4rrbnr ke tu klri co rlru nhip rrr drr ir,:r. :r:m:ul{ .lirr rrrrrr l0ll } va gidm 5006 "o rlrue phai r,-up

trong 9 rdln tiep theo (ke tir nam 101 1 d€n nanr 1011).

Thu nhip tiL du 6n m6 rdng id ph6t pho sO Z COng ty 6p <1ung uu ddr thud TNDN theo d1L dn diu tLr

dang hoat d6ng (ld ph5t pio so t) cho thdi gian cdn lai (bao gdm miLc thu6 su6t, thdi gian miSngian) theo quy clinh tai di6u l3 Th6ng tu 96/201S/TT-B'fC ngiy 22 thing 6 ndm 20 1 5 cta BQ Tdichinlr huu'ng dhn v6 thu€ thu nh{p doanh nghi€p tai Nghi dinh 12l2015,ND-CP ngdy 12 th6ng 2

nbn 2015 cira Chinh.phir quy clinh chi tiit thj hanh LLrdt siLa.doi, b6 sung rn6t s5. di6u cira cdc Lu{tve thu6 vd sila aOi UO sulig m6t so dieu cua cac r.,'ghi dinh r'€ thu6 vi sta d6i, b6 sung rn6t s5 diduciraTh6ng tu 78/2014/T't-Bl-C ngiy 18 thfng 6 rin 2014.

Thu nhip tiL du 6n dAu tLr th€n diy.chuydn sln xu6t decalcirLn ph6t phdt, supe lnn, rnap phdi n6p

thu6 thLr nhdp doanh lghi6p v6i thu6 suit 10%- Thu nhAp ti du 6n neu tren duo.c nriin lhue 4 n,rm

k0 ti khi c6 thLr rhAp til dLr'6n (tit ndrn 2015 d€n n[ln 2018) vd giAm 50% sO thue phai ndp trong 9

naur ti6p (tiL nirr 2019 diin ndm 2027) theo_quy dlnh tai lihodn 5 diiu l8 l-he'ng tLr 78/20l4iTT-B fC ngdy 18 th6ng 6 nirm 2014 v0 hu6ng dAn thi hdnhNghi dinh 2I8/20 I3/ND-CP ngdy 26 thAng.2 rrirn 201 t erra { lrirrlr plru .1r,y 'irtlr r i hrro,rg.lart tlti lrirrlt Lrrat tlr,re Illr rlrip d.r,rrrh rrglriip.

Ctic khoctn uu dAi thui tai Cdng ty Cii phin IIoa chdt Di,c Giong Ditth Vi:i\, rrlran tir Drr an Klro clrir.r llot cl rl I)ric e .arr3 Drrrlr Vir duoc lp dirlg tlrrre :ltit tlrrre tlllrhAp cloanh nghi€p l0% ttong vor'rg l5 nim lion tuc tir niin phit sinh doanh thLr tit hoat cl6ng rmdni thue. Thu nhip tiL du rin lr0n cluo-c mi6n thLrd 04 rrim Ii€ tiL l<lri co thir nhap chiLr thLrd tir du in\.r gi,rrtl )0 . >,-, rltue plta. rrop Lrorg 0o rtdrn tiep tl,eu trrrlr lierrtr-e (u rrirrrr co rlrrrrlrdp elritr tlruc tudu dr. Ndm 2017 ld nim thiL 02 clLloc huolg LLrL ddi cita doanh nghicp.

llI|.rlrrrl trrcac hcat dorrg klrac plrainou rlrtre tlru rrlrap.ina lr r,gliiep roi rlrrre -uar 2U"0.

Chi tiet thLr€ thu rhip doanh ughi€p phni ndp nhu sau:

Lny kO tir diu nim tl6n cu6i kj niyNim nly Ninr tru6c

lhLrC thu nhAp doanh nghi€p phii n6p tinh tr€n thunhAp chirL thu€ nim hien hinir^.: ,, , , ,il) cu .lrir I tlrrrc tlrrr nltap doarr r nghiep p1r.ti rrjpcia cic ndu] tru 6c

,.-. ; .I ung I-lruc thu nh:ip tlo:rnlr nglricp e,rrr phri nop

9.338.220.802 10.721.898.63 3

9.13S.220.802 10.721.898.633

\iiic rric alinh thue thu nh6p cloanh nghi€p phni n6p cL"ia clc cdng ty h'ong Jin donn dilo-c cin cur io ciic cprv alinh hi6n hinh vd thud. fuy nhi0n, nhiing qLry ilrnh niy thay d6i theo ting tht)i kj, vi.:c .1..1 clrrlr re tltire cloi voi rtltictr lo:ri ri.ro Ji.lr l,rac rrlraL, co rlre citroc :iai thrclr tlrco rrlricu e r. ltkhic nhau. Do vdy s6 lhLr6 duoc tlinh bdy tr6n 116o cdo tli chinh hop nhit giiia nion c16 c6 rh€ sE

rhay dOi khi co quar.i thl0 ki6rn tla.

L{tc Io(r llutt klttrcT.lp dodn k0 l<hai vd l6p theo quy clinh.

Ban thuyA ninh nAy h m't bO phAn hqp thdnh ra phAi duoc doc cingr,i tr: -,: : 3l

CONG w cd pHAt't e6r erAr va noa cxAr ouc crantcfriachr: So 18 nsd4a. pho D[rce ar r. p:.- - ---- = -licn. tharlhuho lla \oieAo cAo rAr cHiNH Hop NHAr cra ,. )'..'. ,

o Lhang J;L cua r,arn tal cnrnlt LeL thuc n--. 1 , - - . -. -

Brin thuy6t ninh 860 cdo tiri chinh hop nhiit siti3 n:in j i : :: ::.:-.,

l=^Lrrrilt--1LL-1Lrt=r-lt-t-<

3-t--f-

F-4

FF-=

.-=

FF=F=FF

=

Fr

15. Chi phi phii lra ngin harL

Phdi trd ctic b€n li|n quan

Phdi tri cdc /6 ch*c vd cti nhiirt khtic, , ., ,l ,,^lrrc r tfLioc c1.l pl')l tlct) dlell

Chi phi ldi va1' phii triC5c clti plriplrai tra ngirr lrarr I'lrac

CQug

16. Ph:ii trri ngin han kh6c

Phdi td cic b€tt li€n qutnPhdi trri cric rlott v!vri ti nhAn khdcC6 rirc loi nhuin phii tra

. Phii trd vd c6 phdn h6a

Nhdn hyi qu!, k;i cLLoc

I{inh ph i c6ng dodn

Bi.'lrre.rt \i lr.ri. bro lrrcrrl te. bro r'.cnr tlr..tnghi€p

Cdc khodn phdi tri ngin han khdc

c0ng

l-. Va1 ra rro ttruF lii chinh ngin hrn

V )'rti tri Ihtrl tii r'ltirtlt rr1 rirt Ityn phoi rro c,icb0tr IiAn quonVol vri tt,t thrr,i rii , hinh tgittt htn phrii t,i ticti chi'c vri cri nhlin khricVay ngin han ngAr.r hAng

\gdn hing TMCP Ngoui thuojlg ViAt Nanl -Ilie tcambattk t')

.\'gdn hdng 7'NHH MTI/ HSBC Vi€t Nan Chiit ltin h I{ir n6i.\!th hitng I'L:[CP Qudn r16i t't

\giin hktg TMCP Cdng Thtrong - CN Ldo Cai ('i')

\3o1 l41t19 l\lCl \goot rhtrtlg l/i, t \attt. f lt.,lr

kht)u LCCQng

_ s6 cu6i tr]

8.598.613.893

7 928 064.39 8

103. r 49.495

5 67.40 0.000

Sd tliu nim

7.980.094.208

1 .4'/ 0 .131 .67 0

\63 .148 9 46

345.901 .592

8.598.613.893 7.980.094.208

sii cu6i t'

5.995.29s.9s0

903 .7 1 5.445

63 .1 5 4.562

2.281.116.939

84,1.699 21 1

1.089.521.3 i9

8 0 6.42 8.4 74

S0 diu nim

4.187.421.804

903.7 1 5.445

63 .151.562

2.058.214.439

| 038.57 5 .161

3 .813 .293

1 19 .228.298

s.995.29s.9s0 ,{.187.421.804

_ si5 cutii trj.:

3 r 1.196.9 s2.284

152.162.659.971

I t8.7s8.115.05a27.037.116.784

12.93 8.464.480

Si5 tliu n:im

386.431.476.101

198.63 0 t87 899

16.921.737.717

19.611.82 r.13791.2 .729.013

3rr.196.932.281 386.431..{76.101lap dorrr co Llra rirg ha duoc cac l,lroar r;ry ro ''ffiFiuiiffio'r.I(l,oan vay. ngSn han NgAn hing Tir4CP Ngoai thLlone Vlet Narn , 56. Giao dich theo ho-p d6rg c,,iptin dLrng s6 DLC.01.2016 ngiry 2611212016. Han nr ilc r6j ,lla 175.000.000.000 VND,'ruc dich b6sLrng v6n lrru d6ng vd tdi trLr thuo'ng mai,cho,don r i..1ii suir ,.haY d6i rheo thoi di6rir nh6n no-, khoinvay cluoc dan bio bing todn b6 tdi sin gir lidn r oi dir rhLroc nhi nrAy hoa ch.,lt Dii.c Giang Ldo Cai.

KhoAn vay rginian Ngdn hing TMCP Qudn d6i Vi.:r \.rin Chi nhirnh Ldo Car theo ho-p d6ng tindung harr;nLic s6 89157.17.131.1504066.TD ngi\ :t ,',r :,.)t-. Ilan nri.c tin dung 200.00b.000.000

32

I

=L_ft-_t-_f

;--a

-1

a.

--1-1--4

--1

=-1

--1-11-1

=111-111

11

1-1

7

cONG w cd pHAN eOr crArvA noa cx.ir ouc craneEia chi: 56 1 8 ng6 44, ph6 Duc Giang phu.r: - :.- : -- :--- : -:- - ..-.; Bidn, thdnh ph6 Hd NOiBAo cAo rAr cHiNH Hop NHAr cra'A \-.). :'0lhangdau cLa n;tn lal chinh kdrrfuc n:d\ _.--. ._-.- _ .-Bdn thu16t mirrh Bio cdo liichinh hop nhir e rLr,r nr:n d;J - :: :.J, ,

VND. MLrc dich vay d6 b6 sung r on luu .1..ng phu; \ u hoat d6ng sdn xudt photpho vang, phdn b6. vdDCP; lli s.uAt quy dinh cu the theo runs klrd uoc nhdn no-. Tdi sAn ctirn bio ld toin b6 hdng tdn kholu6.n chuy€n cira don vi.

(iii) Kloan_vay ngin han Ngdn hang TMCP c6ng Thuong viOt Na'r - chi nh6nh Ldo cai theo hopd6ng tin dung s6 0l/2016 - HDTDHM/I{HCTl80 - DGLC ngdy ll/1l/2016. Ha'

'or.lc clio vay ld

200 000.000.000 \'ND, rnuc dich vay ld b6 sung vd' luu dong phuc vu hoal ddng san:.uat kinhdoanh cira don vi. Thdi han vay duo-c qLry dinh cu thd tr€n ti'ng giay nhdn no. nhrrng roi da khoDgqu6 4 th6lg, lai sudt cho vay cria kho6n r.ro- duo-c gl.ri tren turr! giay rtian

',o-. fhJan va1 kh6ng

duoc dant bao birrg, lai :irr. tuy nhien b6rr ngarr lrang sd yeu ciir"rai .an rhe chip rriu be1 ua1. r i

pham hop ddng tin dung horc kh6ng cdn d6p iurg didu ki€n duoc cap tin dung kh6ng da' bao Lingtdi san theo quy dinJr cha Ngan hdng TMCp c6ng thuong vi6t Nam - chi nhrinh Ldo cai.

Chi ti6t s6 ph6t sinh vd clc khoAn vay ng6n han rrong kj, nhu sau:

Vay ngin han Vay_ ngin han C0ngngin hing cic t6 chic kh6c

JO OaLt nA nr

S6 tien vay phrit sinh

Ch€nh l€ch tli gi6

LXr va) nnap goc

50 trcn Ya) da hiiSO CuOl l\y

386.431.476.101

468.003.047.304

(I 406.020.554)

(54L83L550.567)

3 r 1.196.952.284

47.r37.060.333

r79.001.8ss

(47.31 6 062 188)

l86.43r.476.I015r5140.107.637(1.406.020.554)

r 79.001 .855

!p.t1z jl?zls)311.196.952.284

BAnhuy&nirhntrylan6tb6phAnhopkAnh\aphAiduqcdoccitng\,6iEj:,::.: -.-. .:: ,:-:t gtna niih d6 33

€

'i

3

.s

;

s

€i

i-

=.9*i

'as

\o i ::Ioo

o\! :r c-.:q!qo f- _-L.o\c vr :1 rrq o? *lqc-r \o .t o\\O c.l -lF--i -*

d

6F-::O\

; n :lr-c. F- tll'.)

--r:i;nO\ ci. ', V)

-l

\t

I

^l

-l-r-lc{t

na-an

Ii.

;Ii.c-

.ol€l- I '1 tlo'' o, lF a-t

-r 'il"L"ltlItl

I

q-c:

,.i o Gi.rtclN-O\

i09Fl\

+ai

^ r)ft '

.O. ^i ;

! =L!- s?

o --::' :,'o cr' . !)

F

9'1 F:

cl09-

;r-o

a

Ua3

E

U

a- t- (-lo,-O,

!.1 q09 -: ('j

= F- :::;:: O\

.ir ...r .l vr ?lr-;- ,l \o F- colx

. '.: oo o\ si'.,/)-:t:!r.),- \o :Y:-- f-O O .^ -r -1.7)co-rc"l

j

f-

a.l

l+

r.l

c.l

:l .::

'-c

a=,6, c:.::

==7tre_o. J

:r I 3F?"l -: |/)v."1dO\--r^@

= a x:;=--i '-i .a o -.

N \O ::Y-'1 '1 ;i\o? = F-ii:39

atlstlr/) tljtlor ll\o

1l

.i 11

.l5-ll

t-

I

-tc-t-

ro

"3

., I

._o F

-===_ r +rC!'> t21 1^ )>1 aal at-Jat ()

n c--

O

f-

c'aO

It-

? ,.r- 9 -'2.-. = i=-t =- t! =-.:il=^ '9=.^ ;;a.h:: .2 -= !:9i-=. ===: .;=13--: = :. c = u -a

= -...J= = :. - l. ! = =Z = 2: : : : = :: ..c o b. . ..ct. - - - - -- tt. q )- v)

t_-c.

c-

cl o\.: clO\ (.-ON

a

O

c..lt-?

-':9

*or

a-

d

3 ,.4

0!a

r\ r-'\

< I,=U ^E..: P-,9

^! ..4:

'o{

5ri

>{.iO\q

lE

a

,-\;LI

/

\

O

oa]c.l

o.\

c!ct

Z

=

:v

<-ti-j

+=U =.x:

L rZ =.< : <.')i-,'< =_a;; - < -

coro F

zE=-71< :+ ?:

u-<:,^ ' -.< EZ-3c,=,o.!.:9UOcaO

br-f i

t--r-r!L----AlL-trLEL-.-.4L--EL--

bEtrFFtrUul_-.---uFFrE

CONG Ty cd pnAru e6r crAr va xoa cnAr ouc crnrucEiachi; 56 l8ng644,ph6EucGiang,phr-.. j--:1-'-- --.- -:... Biin. IhanhphoHaNoiBAo cAo rAr cHiNH HoP NHAT crfA \.4)'Cho nam tdi chinh k6t thtc ngdy 31 thdng il :=: : -

Bdn thu16t minh Bdo cio tAi chinh hgp nhit er tr.r niin J,', : i::::u,

t-L--aL,-L-a----t

L-.--a

;sL-.--aL-L-A

;

;,

;

;

Ug;,

==5tuuL-.-.4

L-UuH

F

^; . .t1vD. LO plt teu

Si5 luo-ng c6 phiilu ding k! ph6t hAnh

^t, i ,.: +^ 1 ,, !So luo..ng co phieu dd phat hinh/bin ra corrg churtg

- Ci5 phi6u phii thong-:

1,:- LA pnleu uu qat

Sii luo-ng c6 phi6u dtro-c mua lai-,; |.: 1 ; | ^- ro pnleu pno tnang

- co pnteu uu dat

56 luong c6 phi6u dang liru hdnh-; ,.:- | o pnteu pno tnang

- C6 phi€u m ddi

,:!rrVcnlr gr:r co plrrer. darg lrnr hirrh: 10.000 VND.

. I rrch qrr; dirr ttr ph:t triel

. Trich qu! hhen tJrLr6ng phric loi

sil cutli ky

50.008.875

50.008.87 5

(873)(873)

50.008.002

5A 008 002

Sd diu ndm

5 0.008.815

50.408.87 5

(873)

.(s7,50.008.002

5 0.048.0 02

l9c. l'hAn ph6i I(/i nhuAnTlong k! C6ng ty di ph6n ph6i lo-i nhuin theo Nghi quydt Eai h6i c6 ddng tliLLdng ni€n ndm 201 7

s6 0l/2017/NQ-DHDCD ngdy 15 thdrg 4 ndrn 2017 nhu sau

VND

Cing theo Nghi quy€t tr6n, C6rg I dLr ki6n tri 15% c6 tiLc bing co phieu sau khi thuc hieLr xorgvi€c sAp nhAp cdc C6ng ty C6 phdn H6a chSt DiLc Giang Ldo Cai, C6ng ty C6 phAn I-l6a chitPhAn b6n Ldo Cai vd C6ng ty C6 phdn H6a ch6t Bao Thing vio C6ng ty.

:0. ( rc klroarr rnue ngoai ltang cin arii td roin

20u. Ngogi ft cric loaiTai ngiy kiit thirc k! ki! to6n, ti6l bao gdm 37.271,17 USD (sO rtiu nanr li I77.152,16 USD).

)0b. ..r'o khti dii dd xfi, fj,

Doanh nghi6p tu nhin FlLLng Thdi

DNTN Tdn Nguy6n Huy Hodng (V6I(im Thu tl6ng)Biri Ngoc NhungOng LC ViCt Dirng

C6c d6i ruong kh6c

C0ng

3.737.886.886

2.242.732.132

Sii tliu nlm Nguy0n nhin x6a s6

Ph6 sin

Ph6 sdn

lJO trolt

B6 tr6nbo lron

s6 cu6i tij'280 .291.018

13 2. 1 63.5 84

I 0 0.045.073

43 .160.50'/

t44.280 701

700.543.950

35

i--,t

t--1

L:|

--taLa_t--zL-t-1

,--7

=:_1

---a

t-a

--<L--A

=r----ar

---v

=i--d

==v

=

=-:1-:11--1

--14,

=

=E!-al

cONG Ty cd pnAn eOr crAr vA HoA cHAr Dttc GrlNcDiachi: Siil8ng644,ph6DucGiang,phuor.g.:-'. : .'--- --.-- -: j ts::n. thanh ph6 Hd Noi

BAo cAo rAr cHiNH HOp NHAT cIa'A \t:\ : -6 th6ng dau cia nam tdi chinh kCt thtc nga] i-::ri .::.- : .-Ban thuydt minh Bioc6o teichinh hop nhil grls ntin Ji : =:

--.

THONG TIN Bo SUNG CHO C.\C IiHO.i\ }IL-C TRiNH BAY TRONG BAO CAO KT,T

QUi ||OAT Do\G r<t\H Do.\\H Hol \11.\T

Doanh thu bin lrarrg va cung cap dlch vu

10 S 000ntt I U

Lly t<6 tu oiu ndm rl€rr cu6i tri' niry

Nim nay Nim trutrc

I.la.

Doanlr tiru b6n hdng h6a

Doanh tl.ru b6n thdnh phAm

Doanh thu cung c6p dich vu

CQng

665.9i0.787.387

| 011 161 .739.014

48 293 493.8s9

40131.665.328

1 . 100.873.406 822

46.93 3 5s3.854

1.185.992.020.260 1.188.s44.626.004

1b. Dourth thu btin hring vii cung cdp dich vr.t cho ctic bZn fiAn quun\goai .rc gi.ro dreh b.rn lrarrg ra cr|rtr cap diilr rtr voi cic co g ty lierr kit .luo-c trlrrh ba1 o rhulerrnirh s6 \r.2, TAp dodn pli6t sinh giao dich bin lrcrrg ua .Lrng cip diclr vu v6i ciic b6n li6n quan

l<hic nhu sau: Liry k6 ti tliu nim d6n c,r6i t<3, niy

Nim nay Nim trrr6'c

t.

2.

C6ng ty TNI{I{ Vin MinhBdn lring vi cLrng cAp dich vu

C6ng ty C6 phin H6a ctr6t nio thingBrin hing h6a, thdnh phirn

Cric khoiin giim trir doanh thuLd l<hoAn hdng b6n bi tri lai

^. 1 , , , ,UrN YOn nAng Dan

Ci6 r'6n hing hoa dd b6n

Cj iii r'5n cLia tlidnh phim dd bln(iii r'6n cira drch vu i{a cung cAp

cQng

Doanh thu hoat tl6ng tii chinh

Lai tidn giLi c6 k! han

L:ll en gL lfllong hy han

Lai tidn cho vay

Ldi ch€nh l6ch lj,gi6 ph6t sinir

Ldi ch€nh l,ach tj, gi6 do il6nh gi6 lai c6c khoinnuc tiOn tC c6 g6c ngoai t6

CQng

Lty kG tir dliu nim tl6n cu6i kj niyNim nay

I 6 .1 59 .024 .91 9

r 80.738.869.944

29 692 5s6 812

Nim trufc627 599 .1 62 .238

934.987.869.574

21 .896.259.864

40.163.t52.494

905.108.368.585

| 5 .226 .962.7 83

1.s84..183.291.676 960.,198.483.862,tc

T

lLiry k6 tir oiu nim tl6n

"ui5i L3' niy

Nim nay ' Nirn tru6'c3 201 143.322

r4.795.415

3.901.8 5 8.3 87

5..105.874.322

1.i87.906

13.88 8.8 89

31.849.864

9.600 507.1 16

6 046.t'11 .844

15 .692 .123 .7 t311.5J5.059.412

36

cONG Ty cd pHAru s6r crAr va Hoa cxAr ouc cr,qxcEiachi: 56 l8 ngo 44, ph6 E[c Giang, phuorg .::- : . -.-- ---- ,:::Biin.thanhph6HaNoiBAo CAO TAI CHINH HOP NHAT GI..\ \.:).. .-

6 thdngdducta naln tdi chinh ket thric ngdl 3. :.- ! .-:-- :..-

l_=r--aL,r__zaL.-.4,L.---1L-t-4

;L-r--a

;

;

;

gt-;

5i"F-FF=,tg5Ll.!;FFFFFr

Brin thuyilt rninh B:io cdo tiri chinh hop nhir gii: ni:n di,

6.

Chi phi tii chinh

Chi pbi ldi vay

Chidt khiu thanh toen cho nguili mua

LO Cncnll lern ty gra pllat SII]ll

L6 ch€nh l6ch q, gi6 do cl6nh gi6 lai cic khoAn

cQng

Chi phi bin hing

Chi phi cho uhAn vietr

Chi phi vit li€Lr, bao bl

Chi phidLrng cu, 116 dirng

Chi phi vAn chuy€n

Chi phi khdu hao tii sdr c6 dinh

Chi phi dich r u mua rgodiTi€n hoa h6ng b6n hdrgC6c chi phikhricC0ng

Chi phi quin lj doanh nghiQp

Chi phi cho nhdn vi€n

Chi phivit li€u quin lj,Chi plridd dirng vin phdng

Chi phi khdLr hao tii sAn c6 dinhThu6, phi vd l€ phi

Chi phi dich vu nua ngodi

Cic chi phikhicc0ng

'lhu nhip khic

I ii tlrrlrh l1 . rrlrLr.rrrg bun t;i :rn co Jillr- Lrat dJ'rssi.n clAu tLL

:._I nu nllap ILf oan sulr all ca

Ti€r di6n nu6c khu chung cuL ten Dot Tnuonq

Thu nhdp kh6c

c0ng

7.

s.

Lrly k6 tir rliu ndm d6n cudi kj niyNim nay Nim trufc

3.005.25 1 .665

2 650.484.202

554.315.626

2.663.668 650

1.193j72.0453.t61 .954.128

239.455.160

6.210.0s1.493 7.264.40r.183

Lny k6 ti'tliu nim cl6n cu6i kj niyNdm nlv Nim tru6c

8.652.521 .634

10 634.111

501.052.528

50.244.075.864

3 94.3 3 5.2 83

15.241.985.002

5 280. 104.567

7.278.844.3 08

7.313.726.853

490.006.211

r 07.25 5. I 85

35 .465.291 .8t6408. t93.082

1 621 3)8.1082.009.03 0.3 00

5 .720 .6 r1 .220

87.663.559.357 59.141.445.377

Lcy t<i5 tir OAu nim tlan .u6i t i' nlyNinr nay Nim tru6'c

9 690 816.537

120 082.891

l0.3 3 6.469

6.888.346.197

| .123 .589 .966

249.540.986

l.'/84.852.9s2

1 .512.2t9.286

64 1l5 410

30 65r 454

7.585.984.206

1.874.109.286

1.936.214.550

20.467.565.998 19.063.49,1.192

Ntlr.tc

Lril Li ril rliu niim d6n ruoi kj lrrlNim nay Nim tru6 c

541 .443 .118

68 5. r 64.606

t96194.401r 6.00 0.0 0 0

i 7.393. r 63

64.863.200

6,1.863.2001.{96.795.894

31

CONG Ty cd pnAru eOr crAr va soa cnAr ouc craxcDiachj: 56 l8 ng6 44, phO Ouc Ciang. phucr: l - .1'.:- --.' - := B in. tharlr pho HiNoiBAo cAo TAI CII1NH HOP NHAT GI.A \..). : -

0 ltang daL cua naln lar LII n Kel tnuc ir:J '.:.- - .-

br-{lLt--ft

;

;,Lt--

L.--

L,_-

t_-r--.4

;

;L..;

UL;;

5F.r=:_7t-FF=1!"t-F--t-rI;E,="

FFFr

Brin thuy6t minh B6o c6o tiri chinh hop nhit riu-.r niin Ji,

9. Chi phi khic

Luorg bd phdr n6u [n ca

Chi phi thuc phim dn ca

Vat tu thanh liChi phi di€n, nu6c khu chung cu

TieI plrat \ i plrar lranlr clrirlrr rd thue

C6c khoin chi kh6c

CQng

^ i . .:lU. Lar treD (o plueuLiii co' bl'tn/s uy giiim tAn c6 phii!u

Lo-i nhuin k6 to6n sau thud thu nhAp doanlrlugnrep cLra co dong collg ty l'n9

Trich qui khen thLr'6ng. phirc lo..i

I-oi nhu6.n tinh lai co bdn/suy giAm tr'en c6 phi6u

5o luorrg birrlr qran g.a qrrl ctr cLra co plric.r phothorrg Jang lrru lranh trorrg rrdnt

Lii ca brin/suy giim tr6n c6 phi6u

ILal CnO Vay unap goc

I il vay nhAp g6c

1.

Lty k6 tn ddu nim d6n "utii

ti' ni,y

Nim nay Nim tru6c118 14t.011429.198.956

185.77'l

366.4t7 .993

479 .118.604

1t .579.282

1.417.101.683

Lny k6 tir tliu ninr rl6n cu6i kj' niyNinr rr:ry Nim truoc

98.124.10"/ .837

- (5.923 482.470)

92 .80 I .225 .3 61

5 0.0 0 8.0 02

r28.3 64.099.8s7

(7.70 r 84s.99r)

120.662.25i.866

42.208.691

1.8s6 2.8s9

VI. TIIONG TIN BO SUNG CHo CAC ITH0AN MUC TRiNH BiY TRONG BJ.o CAo LU'UCHUYE] f IEN TE H O'P NHAT

.)( :rc giau rlich klrong bing tiinTrong ndm C6ng ty ph6t sinh cic giao dich kh6ng bing ti6r nhu sar::

Lcry t<6 tir rtiu nim rt6n ",riii

ky niyNiim nav Nim tlunc

3.798.009.567

179.001.855

2.511.123.498

16.459.20 i

\-II. \II['NG TIIONG TI\ hI t.(C

Giao dich vir s6 du vdi cfc b6n li€n quanCac bctt licrr qrran r.ri fap doatr bao gorrt: cic rlr.r rlr ricrr qlan lj clrrr clroi. c;ic cl rrlrirr c.r ]crrquan r,6i c6c thdnh vi€n quAr.r lli chir ch6t vd c6c ben 1i€n quan kh6c.

Giao tliclr vri sO dr vdi ctic thiitrh viirt tlrrrirt t11 chii tttrit vi ctic cn nhlitt to litn r1trurt v6i cricIIl nn r,ten q rut lt'chu LltutCdc thdnh vi€n quin l;i chir ch6t g6nr: cdc thinh r i€n Iloi ddng quin tri vd cac thdnh vi€1 Ba1 diduhdnh. Clc ci nhArr c6 li0n qLtan v6i cdc thdnh riir ilurn lj chir ch6t ld cric thdnh vi0n nit rhitjttlong gia dinh cric thdnh vi0n qLritr i1i chir ch6t.

1t

38

L.L.---Ial_.--I aL.r-I t

a'-r-{lL-a--Il

L^uHL---l

Lr=.,

ul----

uuuL.trEuHL;uEuL-uuuuF

c6rue w cd pHAt't sOr crAr vA Hoa cHAr ouc crnrucDiachi: 56 18 ngo 44, ph6 Dric Giang, p'huo:r= -: - -.- '' - --- - ::-r Bren thanh plro HbN6i

BAo cAo rAI cHiNt't riop tluAr clf.\ \.-r. : -6 thdng ddu cta nim tari chinh k6t thic ngirl -' I :::- - I . :Ban rhuy6t minh Bdo cdo laiclrinh hop nhil grtru nrin J.'. .. . ,

Giao dich t,cii ctic thdnh viAn qtrtin i;. ;':.i;,;o: r,) .,r. -:i tthcitt co liSnquanvtii cdc thitnh viAn qudn

ti ,lri thritTAp dodn kh6ng ph6t sirh giao dich b6n hdng ra curte cAp dich vu cing nhu c6c giao dich khric v6icdc thdnh vi6n quAn 1! chi chdt vd cdc c6 nhin co li€n quan vdi c6c thinh vi6n quAn l1/ chi ch6t.

Thu nhdp cia cac thdnh vi€n quan ti chi ch6t

lny ti5 tir aiu nim tl6n cu6i Ly nlyNdm nay Nim trufc

Ti€r luong

Thi lao

c0ng

COng ty CO phdn H6a chdt Bio ThdrgC6ng ty TNHH Vin Minh

259.366.5s8 443.940.000

Cdng t-v- lie n l<€t

C i6m cl6c C0ng ty 'fNl Ii I V[n Minh ld cti rhinc6 li6u quan cira Ch[r ticli HDQT C6ng q'

134.366.558

125 000.000

371.940.000

72.0.0 0.000

I b. Gkto rllch vri s6 dr vtii ,:tic bAn IiAn quan khdcCa, berr lie.r qrrarr l,lrac vor llo dorrr gotn:

B6n li6n quln khic N{6i quan h€

fap dc.'rr Ho" ,lir Vitt Narn r o dorrg.ans l?p

C6ng ty C6 phAn H6a ch6t lhAn b6n Ldo Cai Cdng ty li€n kiit

Giao dich y6i cdc bAn liAn quan khdcN,godi cac giao dich phit sinh v6i c6c c6r.rg ty li€n doanh, li6n k6t de duo-c tr.inh biy 6 thuy6t rrinhs6 V.2 ciing nhLl c6c giao dich v€ b6l hing vd cung cAp dich vu cho c6c bOr li0r cluan khdc kh6lgphii la c6ng ty li€l.l doanh, ]ier liAt da duo-c trinh ba.v o rhuy€t ininh s6 Vt.tb, T6p doit] cdn ph6tsinh c6c giao dich hhic v6i c6c bdn li6n quan khiic nhu sau:

L[y kG tu tliiu nim tl€n cu6i kj' niryNim nav Ndrn tru6 c

-^ . . . , . ,(r 4p ooan |loa chatTidn c6 tilc pliii tri ndn 201 5

C6ng ty TNI{H Vin MinhMLra hdng tir Vdn Minh

C6ng no vrii ccic bAn li€n quan khcicaorrg Io roi cac berr lie.rqrral klric drto-c tr.Ih Lrry tarcac tlrr,ret rrrir'lr.o V i. \ .: va \ .12.

Thong tin r i' b6 plrlinTh6ng tin bQ phdn duo-c trinh bdy theo llnh vuc kinh doanh vi khu vrLc dia ly. Brio cao b6 ph.lnchinh y€u ial theo khu vLrc dia l! dux lfin co cau to chirc va quln l1i ndi bd vd h0 th6ng Brio crio tiicliinh n6i b6 cira T0p dodn do c6c Lroat dong kin h do:urh cua Tap dodr duo-c t0 chiLc va qLrAn lyi theokhu vuc dia lt, do riri ro vd ty su6t sinLr loi cua Tap tloin bi rdc d6ng chir y6u b6.i nhiLng kh6c br€tte klrrr r rrc dia l1 rna fi,p doan.',n" cap

Th\ttg tin vi \inh vuc kinh doanhfloat d6ng cira Tip cloin duo-c ph6n bd chu 1e,L o i..hrL r rrc tru rg ludc khu vuc ngodi nu6c.

57 980.344.945

1 8.5 65.71 5.01 I

29.468.021 .996

1.

la.

39

L.L.r__rl

t_I ----ra I

L.L,_

;

>:L,-

;

;

;g;

;

!=;;t-FFFF-,_7,

FF-'-7,!;ttr-:7EF--.7,l-FFr

CONG Ty cd pnAn e6r erAr vA HoA cHAr DUc GIANGDia chi: 56 l8 ng6 44, ph6 Ouc Giang. phut\r; . : : - .- - ,: - :::-r Bien. rhinh pho Ha Noi

BAo cAo rAr cHiNH HOp NHAr cla.\ \..)' -, .

o thdnqddu cua narnrai ch.nh kdL rhuc rsr\ : :,-i - . --Bdn thuy6t minh Bdo cdo tirichinh hop nh;it grrn ntin .1,- 1- -.

Th6ng tin v€ kt5t qud kinh doanh. rai sin .Li dinh r i cac tai sdn ddi han kh6c vi gi6 tri cdc khoin chiphi 16n kh6ng bnng ti€n cira b6 phin theo khu rut dia l! dua tl€n vi tri cLja khd,ch hirrg cua TAp

cloan nhu sau:

Khu vUc trong Khu yUc ngoiinuoc nu'oc

Cdc khorinloei tri C0ng

I(! nnyDoanh thu thuAn vd bdn hdngvd cung c6p dich vq ra b€nngoar

Doanh thu thuAn vC bdn hdngvd cung cdp dich vu giiia c6cb6 phdn

';;I Ong (oal Utu { uun ve

brin hdng t:ti cung cip tllctt,11

i(6t qud kinh doanh theo bQphAn

C6c chi phi kh6ng phdn b6theo bd phAn

Loi nhuir tir hoat d6ng kinhdoanh

Doanh thu hoat dong teich inh

Chi phj tdi chinhrnan lar notc lo trong ronqty li€n doanh. li€n kdt

Thu nhdp khAc

Chi phi khdc

Chi phi thLrd thu nhAp doanhnghi€p hl0n lrrinh

Chi phi thud thLr nhip doanhnghi€p hoin 1ai

Lqi nhuiin sau lhuA thurtltQp doanh nghitp

T6nli chi phi aIA p.htit sitthalA nuln lii sitt cb dlrrh vitcic tii sii tldi han khric

Ting clt.i ptti khilu tno vriphlirt bd chi ph[ ltii ttu6cdtii hffi

T6ng giti tri cic kholitr chiphi l6n khing bAng tiin (tt.ichi phi lrhiu hto vii phin bAchi phi tt i t|rdc dii han)

6s5.568.703.181 1.130.206.909.746

655.56E.703.181 L130.206.909.746 I .',7 15 .'t',1 5 .612 .921

1.78 5.775.612.927

I10.768.655.211 90.523.666.CrI0 20I .292j2L25|

( 108.13 r .12s.3 55)

93. 16 r. i 95.896

12.535.059.,112

(6.210.05 1.493)

36.5?9.252.830

1.496.195.894(1.417.r0r.683)

(9.338.220.802)

50.128.000

126.8 s7.058.0s4

31.245.864.7s912.571.857.845 2I.671.0t)6.9I4

14.517.320.333 :5.028.003.429 39.54 5.323.762

i

:'

40

coNG Ty cd pnAru eor crAr vA n6a cxAr suc crarucDia chi: So l8 ngo /4. pho Duc Crang. phuor; : -: - -;

BAo cAo rAr cHiNH HoP NHAr cru.{ \:E\ - ,6 thang dau cia nam tdi chinh ket thuc nedy 3l ::-- .: :::. : . -Blin thuy6t minh B6o cdo tiri chinh hop nhir gira ni€n ild :-i: :i;r.)

4--4--44-4v44---rr,

;

441444

=4a

4

44

4T

Khu \'!c tro ngnuoc

Khu ruc ngodinu6c

C6c khorinlo?i tri Cong

Kj,tru6cDoanh thuthuin vd b6n hdngvd cung cdp dich vu ra b€nngodi

Doanh thu. thuan v€ b6n hdngvd cung cdp dich r'u giira c6cb6 ph{n

Tiing rtoanh thu thuirt vibin hing vi cung ciip tllcltVLI

Ket qua kinh doanh theo bophdn

C6c chi phi kh6ng phdn bdtheo b6 phdn

Lo-i nhudn tu hoat dong kinlrdoanh

Doanh thu hoat d6ng tdichinh

Chi phi tdi chinhPhdn Ini hoac lo rrong cdngty lien doalh, Jidn kdtThu nhAp khdcChi phi khdcChi phi thui! thu nhAp doanhnghidp hi€n hdnh

Chi phi thu€ thu nhap doanhnghi€p hoAn lai

Loi nlruQrt suu tltuA thunhiip doanh gliep

44 5.86r.6 r 1.906 7Jr.682.012.098 r.188.544.626.004

445.862.613.906 74 2.682.012.098 L 18u.544.626.004

14.s 12.160.68l 24.173.187.789

22'.7 .954.112.50'/

(1 8 .204 .939 .569)

| 49 .1 49 .172 .938

1 5 .692 .123 .'.7 t3

(.1.264.40L183)

31.468.897.765

64.863.200

( 10.721.898.633)

( 18.952.666)

r 7u.970.10s.134

38.685.348.470

Ting chi phi dti phdt sinltdA nua lii siin ci dinh vitc.ic tii sin.lii hst klttic

TAng clt.i plti khiiu hrto vdphin bO chi phi trii tt u'6cLldi hu

T6ng gki tri citc khoiirt chiphi l6n khdng bring tiin (triclr.i ph[ khiu lwo vit pltturbO chi plti lt at trultc dati hlttl)

1 5 .7 72 .282 .05'.7 152.181.810.4i0

15.717.645.316 26.I81.186.951 41.898.832.267

Tdi sAn vd ng phii trti cia b6 phAn theo khu vu.c clia ly clLLa rrCn vi tui cua tdiTodn b6 tdi sAn cira Tdp dodn ddu thu6c kliu vu.c dra ly tiong nLL6.c.

siri cua Tdp clodn.

4T

i--JiL----{l

[_---Jrt----JQ

-J,*, --('

=:-2,*-1

--,1

---a--1Ir-_z

-'1-tJ'

--Z

i-<i=7-,,-7'

=6' <

--4

=--4={iF=(

=dI

=I

=1I

-r

coNG w cd pnAru E6T CTiT VA HOA CHAT OUC GIANGDia chi: SO 18 ng6 44, ph6 Duc Giang. phuong .: i- : - - - - : -:. , ::g Bidn. th;nh pho Ha N6i

BAo cAo rAl cHiNH Hqp NHAr crtr-A \ta\ : -

6 thdngddu cua nam rai chrnh ket tlruc rqr\ " ; - - -- - -

B:in thuy6t minh Brio c6o tii chinh hop nhit git-.r nrin d,l : :: :.'.4 rJ I

1b. Th6ng tin vt linh vqtc kinh doonhC6ng ty c6 cdc lJr.rh vuc ltinh doanh chinh sau:

. Linh vr,Lc sAn xu6to Li-nh vLLc thuong mair LInh vuc cung cAp dich vu

Chi ti6t doarh thu thuAn ud b6n hd"g vA cung c6p dich vu ra b6r.r ngoii theo linh vuc kinh doanhnhu sau:

Lny k6 tt diu nim d6n .u6i ki' niyNim nav Nim iru6c

Linh vuc sdn xr-r6t

Linh vr"rc thuong mai: .. ,Lrnlr \ Llc cung cap dlcn \,Ll

c0ng

|.0't t.161 .139.0\4

665.930.187 .38'/,18 293 493.859

1 r00.781 377.187

40.'t37 .665.328,16.933.553.854

1 .7 85 .992 .020 .260 1.188.452.596.369

2. Quin lf riii ro (iri chinhlloat d6ng crira 1'Ap dodn phlt sinh cdc riri ro tAi chirh saLr: rui lo tin dr,rng, riri ro thanh khoin vi ltritotlri ttrtort3. Han lorrg L,rJm rloc { org l) clri rtri.lr rrl,icr r rfur'.1 \icc tlrier lrp.j..lrirJr sl"h racric hi€n soirt nhim giiLnr thi€ri ciLc rii ro tiri chinh ciing nhu gi6n sdt vi6c thilc hi€n cho chinh s6chva eac l\rcnt so3t 0a tnret l3p.

Rrii ro tht tluttgfloat d6ng ciLa TAp dodn ph6t sinh cdc riri ro tii chinh sau: rii ro tin dung, riri ro thanh khoAn vi ririro th i tr uu'ng. Ran 'I6ng Gi6rn d6c C6ng ty rne chiu tr'6ch nhi€m trong r iec th iet lap cic ch inh sachvd c6c ki€n soSt nhiin giirn thi6u c6c riri ro tii chilh cring nhu gi6m s6t viec thuc hidn cdc chinhs6ch vd cic ki€n sodt cla thi€t ldp.

R tli ro t[n d4tngRui ro tin dung ld rii ro mir_m6t b€n tharr gia trong ho-p cl6ng khdng co khi ning thrLc hi6n duo-cLrghia vu cira nirlr din ct6n t6n th6t ve tii chinh cho TAp doin.

T0p dodn c6 cic rLii ro tin dLrng phriit sinh chir y6u Lir c6c khoAr phii thu lch6ch hdng, tidn gili nginlring, cho vzry va cric khodn phii thLr khlc.

P hai rhu khtich hdngTip cioin giim thidu nii lo tin dung bing cich chi giao drcli voi c6c clon vi cir lthi ndng tii chinhtot. ;eLr . rr, n o tlru tir rlrfltl lroic co t.ri ,irr d,rrn I'ao.loi roi cnc dorr vi giro d.clr l.irr clarr h.r1 elrrrrco rltjrg tirt rc klra n)rtg t:i .l'rIlt. Nrori ra. rtlrart rieIl Lj Lorrr cUrrg u lltrfollg x )cn lh!o Jui oplrJI Il.u dc dOlr dOC ll,U llOt.

Khodn phdi thu khach hlng cLia TAp do?rn li€n quan t16l nhidu clon vi vl c:r nlran nin lui ro t[1 dLyrstAF trung d6i vui kholn phii thu hh6ch hing ld th6p.

l ten gul ngqn t1at1g

cic I'h.,an riir giri ngarr harrg co kj, han vd khdng co lii han cira T4p ilodn dLro-c giLi tai c:ic ng6nhang drroc nhieu nguoi biet den o vi0t Nam do r Ar lLri io rir dLrng d6i v6i tidn giri ngin hdug ld th6p.

2o.

2b.

42

cONG w cd pHAN edr erAr vA Hon cnAr ouc cralrcEiachi: S(j 18 ngo 44, ph6 Dfc Giang. phLrJa5 r':,-. ----:-':.-.ngBien,rhainhph6HANOiBAo cAo rAIcniNu r'rop NsAr Gra-t \:.'. . ,

6 thing d:u LLa r.arn laichrnlr ket rlr,c nsar 1 - ' , - .-- - -

Ban thu)dt rniIh Bio crio tdi ehirrh hop nhdt eitr: niin J'', .: : .:r,,

--{i-4-4=t--Ts*4

-1s

--1s

-44-4-4-4-4-4*4

-4-4-44-4

444

=4

Cdc khodn cho yay

T4p dodn cho c6c c6ng ty con \'2r cdc thanh r iin quan l! chf ch6t vay tidn. Cric don vi vd c6 n]rAnldy d6u c6 uy tin vd khi ndng thanh todn tdt ndu rui lo tin dung d5i v6i c6c khoin cho vay ld th6p.

Mtlc d6 riri ro tin dung t6i da d6i voi c6c tdi sdn tdr chinh li gi6 tri ghi sd c[ra c6c tdi sin tdi chinh(xeln thuyet rninh s6 VIIL4 v€ gi6 tri ghi so ciLa cic tai san tai chinh).

Bang ph6n tich vd thdi gian qud han vA giAn gi6 cira cric tii s:in tdi chinh nhu sau:Chua qo{ han Chu. qu{ han De quli h?n Di qui hanhoic chua b! nhung bi giim nhung khdng vi/hoic bi giim

giirn gii F,ia giiim gii giri C0ng36 cu6i nirn'fi€n vd cdc khodn 1u0ng0uorlg Lren

Phai thu khdch hdng

Cdc khodn cho vay

CAc khodn phiii thu khdc

c0ng

Tiin vd circ khodn tuolgdLDng lien

Phdi thu l(hich hang

Cilic khoiin cho vay

Cdc khodl) ph,ii thLr kh6c

c0ng

22).391 .268.1 1 5

319.16',t .042.645

98.871.678.232

1.168.753.637

222.397.268.t7s

3 19 .167 .042 .645

98 871.678.232

L 168.758.637

642.204.147.689 642.204.'7 +',t .689

186.282.852.181

208.010.164.I 80

232.304.691.964

r.515.0 ]].8E6

186.282.852. r 8.1

208.030.164.lli0

232.304.69'/ .961

1.545.0 t i.886623.162.928.214 628.162.928.214

2c. Rti.i ro thanh khoiirtRLii ro thanh khotin la rLii ro Tip dodn gep kh6 khnn khi thLLc hi€n nghia vu tdi chinh do thi6u tiJn.

Riri ro thanh l<ho6n.cria Tip doan chir leu phdt sinh tir vieo cdc tdi sAn tdi chinh vi no- ph6i tr-A tdichrnh c6 cric thdi diiim d6o han l€ch nhau.

Tiip clodn quin .ly

r ui. ro thanh khodn th6ng qua c6c bi6n phrip: thudng xuyen thco d6i c6c y6u caur d tlianh to6n hi€n tai vd du ki6n trong tuong lai d6 dLry tii rnot iuo..ng tidn curg nhu cdc khoan vayo rniLc phir hop, gJSrn srit.cic lu6ng tidn phit sinh thuc td voi dLr kien nhirr giarn thietr anh hrLolgdo bi€n cl6ng cira lLL0ng tidr.

Thoi han LhaLrh to6n cira c6c khoin no- phii tla tdi chinl.r phi.phii sinh (bao gdrn lai phii tra) duatrdn thdi han tllanlt to6t1 tlteo hop d6ng vi chua drro..c chj€t l<hAu nhLr sau:

'f i 1 nim tln Tr0n I niirnxuong d€n 5 n:im TrAn 5 niirn c0ng

311.196.952.284

| 60.429 .534.223

3.997.320.85 8

sii cu6i Ic3'

Vay vd no."

PhAi tr6 nguoi biinC6c khoin phii tri khdc

Cdng

Sii dAu nlmVay vd no-

Phtii trl ngudi b6nC6c khoin ph6i trd kh6cC6ng

311.196.952.284I 60 .429 .53 1 .223

3.997.320.858,17 5.623.807.3 65 ,175.623.807.365

386.431.476.I 01

99.386.112.2069.003.03 7.9s 1

3 86.43 I .476. 101

99.386.112.206

9.003.03 7.95 Il9+.821.286.2 58 494.82t.286.258

Bnn rhryit nlnh ndlt ld n6t b6 phdn h(rp th,nh fi phai duac dac cing wi Br. : -: :, .-. , .'t nhA giua nien di r11

L.L_r-I a

H!;L;H!-.-.ggIt_-.IIl=;gL;t--i-oF=-:4

-4

CONG TY CO PHAN BOT GIAT VA HOA CHAT OI,'C GIANGDia chj; S0 18 ng6 44, phd Duc Ciang. phuong i:, . ' :' ,: -:ng Biert, thanh ph6 Hir NoiBAo cAo rAr cr-riNH r-iop NHAr craA \.E\ -, ,6 th6ng dau cua nam tai chinh kiit thLic nga) -: i : : i.--..- -

Ban thu16t rninh Biocdo tiichinh hop nh6t grr}.r nrin,J' -.: :::rr

56 cu6; tri

Ban T6ng Gi6m d6c Cdng ty cho rdng muc d.r rui ro doi voi r, iec tra no la thip. Tdp dodn c6 khAtratrB Ilrartit toirr cdc khoatt no- dctt lran L t J.rrts tiirr t.L I'ort dQrrg kinlr doanlr rb tierr thu tu cac rdisan tAi cliinh d5o han.

2d. Riii ro tlti trrdtrgRirr ro thi trudng ld rti ro mir gi6 tri. ho-p lyi hoic crlc lu6ng tidn trong tuolg lai cLla cong cu tdichrnlr se bi€rr dong theo nhr.ing rlray doi cL,a gid thi truorrg.

RLri ro thi trLLdng li€n quan d€n hoat ddng cira TAp doAn gdm: r[ri ro ngoai t€. rfri ro ldi su6t, riri lovB gi6 chung hhodn vi rrhi ro gi6 hdng hoa, nguydn vit li€u.

Rii ra ng1ai t€RLii ro ngoai t€ li riri ro ni gi6 n'i hop ly hohc c;ic lu6r.ig tiOn trong trLong lai cira c6ng cu tdi chinh.e bierrdorts tlleo nlrun: tlral doi crrr r1 via lroi doii.

TAp dodn nh6p.khiu nguy0n vAt li€Lr phLrc vu cho sAr *u6t vi xu6t khiu sdn phAm v6i d6ng tidngiao dich ch[r 1,€u li USD, EUR r,d CNY do vAy bi inh huong b6i sLl bi6n ct6ng cira r,i gi6 h6i do6i.

TAp doin qudn 1! rLhi ro Ii€n quarr c1€rr bi0n d6ng cira !i gi6 h6i doa; bing cach t6i uu thoi han thanhtojn cac [hoan ng. dr.L bio ty giri ngoai t€, duy tri ho.p 111'co cliu vay vd no- gifra ngoai t6 vd \.t JD,Iul chon thoi diern mLra vi Llranh todn cic khoirr ngoai t€ tai thoi cji€n rii gii th6p, sil duns t5i urrngudn tidn hiOn c6 d6 cdn bing giiia rii ro !i'gi6 vdiiri ro thanh khoan.

No phii trA thudr c6 g6c rgoai t0 cira Tdp dodl nhu sau:

50 uau ntmEUtI. USD

'l-idn vi cac l(hoan tuong ctuong ti€nPhai thu khdch hdng

Vay vd n0Ph:iitld nguoi biinNo phrii fri thuin c6 giic ngori t6

245.280

854. [58s4. t35

tsan ToLrg.cianr doc danh giri rrfc d6 anh hudng do biiirr d6ng crla ty gi6 h6i do6i d6n lo.i 'hudn.rr. llrue \a r orr clru

",r lrdrr tra [dp d,a r l: kltorre darrg Le.

IluI t o ldi .strrit

Riri ro lir suat la riri ro mr gia tri ho..p lj hodc c6c lu6ng tidn trong tuong lai cria c6ng cu tdi chil1:c bi.ln dorg tlreo rilrrirrg thrl doi cLr: lri sult tlti truo-rrg.

Riri .o ldi sLr6t cira Tdp dodn chrl y6Lr.li6n qual ddn cic khodn tidn gir, co ky lran. ciic khoin clroval vd c6c l<hoin vay c6 lai su6t thi n6i.

Tdp dodn quin I1i riri ro Idi suit bing cdch phAr tich tinh hlnh rhi trLrong de tlLra ra cic quydt dinhirop lli trong vi€c chon thdidie vay vA kj, han vay thich ho-p nhim c6 cli.o-c ciic tai su6t cO'to-; njrAtciing nhr,L duv tri co.cALr vay v6i ldi sLrdttl,in6i uaiO Oinn pii t,o.p.

31 .2'71 ,11

9 .1 11 .216 ,01

(lr 666.97 i.93)(223 .5t 1 .37 )

(d.I41.062,12)

t17.t 52,16

).61 1.930,16

(8.596.6i 1.85)

(1.0.17.921,11) (3.6t8.106)

!&rqq2ll _l!.6!!!06I

41

!..-l

*a--:: Diachi: So 18 ng6 4,1, ph6 Dtlc Giang, phuong l-:--: l'.:' --.. -ong Bi€n, thituh phd Hd N6i

BArj CAO 1AI CHi\H HOP NHAT C I[. \ \.-\ .

--: ! o thdngdri.r cua lraln laichilh k;l ll'uc itJr\ i : - - - :':..-Brin thuy€t minh Brio cdo tdi chinh hqp nhit siu: nrin d,l ::::::::tr.t

-a'da t aC cOllg Ctl tal Cnlllll cO lal SuaI Ina Il r . ..1 Ll'J lll rllll :lll

S0 c uoi ki 56 tl6u ninr\ \D LSD VND USD

2e. Trii siin etrint hiio' Cong ty kh6ng c6 tdi sin tiri chinh th6 chip cho c6c don vi khdc ciing nhLl nhin tdi sir th6 chap tLL

cdc don vi kh6ctai ngiy 30 thdng 6 ndnr 20l7 vdtar ngiy3l th6ng l2 ndrr 2016.

3. 'I'ii sin tii chinh vri no phii trri thi chinhTrii stitt trii clthtlrCia tri ghi s6 cira cdc tAi sin tdi chinh nhu sau:

sri cutli tri S0 diiu nim

cdrrg i!24!!!s!2 ptl!L2JU]!

No phiii tti ttii chinlt

--at Cfc khoAn cho vay 98.871.678.2i1 232.304.691.964

Vay vd no- (311.196.952.281) (t3.666.912) (203.483.178.012) (8.928.616,85)*4: No phii tra thuan t!?1i11111!9i4 ,_ll!.66!fl?I (621-]!!i?9I _ __l!2?!.616,!!)

--:.I T6p dodn danh giri mric dd duh huo'ng r1o bi6n ddrg cira lai suAt d6n loi nhurn sru thud va r'on chu---=' s6 hiLu cfra Tip dodl ld kh6ng ddrg k6 do tAi sAn( no- phdi tri) thuin c6 giri tri nh6.

--J'Rii ro vi gid hdng h6a,/nguy€n vdt ti€u

hdng h6a./nguyen vdt lieLr bang cdch theo d6i chit ch€ c6c th6ng tir.r vi tinh liinh c6 li0n quan cira thi*4 trLlong nhinr rlLrin It rhoi ,1iern nrLra hing, k6 hoach sdn xu6t vir niLc hdng tdn kho n6t cich ho-p l!.

*,J

kt-'-2,t-'a,i-<

=3--4

a-={

--_:4

. Gi:ig6c - !sT!'!Ic _* S4g'c __!sI!A!sTi6n vd c6c khoAn tr.r'ong

dr-Long tidn 222.397 .268.115 186.282.852.184Phii thrr khdclr hdrg 319.167.042.645 208.030.364.180Cdc l<Lroan cho r ay 98.8'/l.618.232 232.304.691.964C6c khoin phdi thu kh6c 1.168.758.637 1.545.013.886

--a{ Vay vii nir

-, Plr'ri tr: Itgrtoi brtt

-{J C.rc ^lrorrrl'lrai rr.a llric

=( cQng 475.623.807.365 494.821.?86.258

= Gid tr! ttqp lt "

: Tap ciuan chua x[c rlinh duo-c gi6 tri hop 1y cira cic tdi sin tii c]rir.rh vzi no- phrli trd tdi chinh clo .--:* Ihons tLL sd 210/2009/T'f-BTC-ngdy 06 th6ng 11 nim 2009 c[ra 86 Tdi chinh cfrng nhLr c6c quy

dir,ir nierr lrirrlt.lrua co Iruong rlarr cu thi.'-=$

S6 cuiii t<j' 56 tiilr nImi 11.196.952.284 3 86.43 1.476.101

160.429 .534.223 99.386.172206 l:3.997.320.858 9.003.03 7 951

*<!

---:(!

--i!

-d

- a Ban ttnt)dt ninh nAr h mit b6 phan h..rp hAnh ra phtit dvoc doc cingvdt Bao cJo :: -i ':.: ::oo nhtit Eifia nien d6

---.,S

L.(-ll

1--r-ll

L.E:et_-t-l I

;-rJ(L_,

uf,t"gIuuut--Errr"=?,!;Fft!;!;f;It--FArt--"

Fr=L

c6ruc ry cd pnAn eQr erArvA Hoa cxArot/c cmrueDia chi: 56 l8 ngo 44, ph6 Dric Giang, phuore T:.;..:: r - =:-:. -- -iir Long Bion, thdnh ph6 Hd NOi

eAo cAo rAr cHiNs lrop NuAr crUA \rE\ _Dc'

o thdng ddu cua narn lai chinh kel rhuc nga) I I :l.aig :: r:.: :'-,: -

Brin thuy6t minh Bro cdo tdi chinh ho'p nh6t giira ni6n tlQ triip rheo)

A Su l<i6n ph6t sinh sau ngiy k6t thric kj k6 toini , ,. ,, ,..:I(hdng co sLl ki€n trong yeu nio ph6t srnh sau ngdy k6t thic kj, ke toen cin ph6i di6u chinh sO li€u

hoac cong bo tren 86o ciro riri chinh ho.'p rrhit giria nier do.

),qv tq',lv*9-

Hoing Thriy Hh-, ...^ .,iL\ guo r r+p Dreu

Dio Thi Maill.e toan tru o ng

!).\,

.f=\

t7,

14 th6ng 8 ndm 2017

Tdng Gi{m ildc

Bdn thuvit minh n4 td na ba phdn hop thanh va phdi duoc doc cnngfti Bdo cio ni ct:irlt hop nhdr eiita nien d6 46