BAO CAO TAI CHiNH H912 NHAT QUY 4 NAM 2017 · 13A0 CAO TAI CHINH HOP NHAT Q1.1‘;' 4 NAM 2017 Ngay...
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I /10 PHONG PHU TONG GONG TY CO PHAN PHONG PHU 0 48 Tang Nhan Phu, Q.9, TPHCM 0 (84) 8 3896 3533 www. phongph ucorp .com co (84) 8 3896 6088 BAO CAO TAI CHiNH H91 2 NHAT QUY 4 NAM 2017 11=11111111•111111MIIIMIIIM AM
Transcript of BAO CAO TAI CHiNH H912 NHAT QUY 4 NAM 2017 · 13A0 CAO TAI CHINH HOP NHAT Q1.1‘;' 4 NAM 2017 Ngay...
I /10 PHONG PHU
TONG GONG TY CO PHAN PHONG PHU 0 48 Tang Nhan Phu, Q.9, TPHCM 0 (84) 8 3896 3533
www. phongph ucorp .com co (84) 8 3896 6088
BAO CAO TAI CHiNH
H912 NHAT
QUY 4 NAM 2017
11=11111111•111111MIIIMIIIM AM
TONG CONG TY CO PHAN PHONG PHO
MAu s6 B01- DN Dia chi: 48 Tang Nhan Phu, KP 3, P.Tang Nhan Phu B, Q9, TP. HCM
Ban hanh theo Ti' so 202/2014M% BTC
BAO CAO TAl CHiNH HQP NHAT QU';' 4 NAM 2017
Ngay 22/12/2014 ctia BQ Tai Chinh Cho nam tai chinh kett fink ngay 31 thing 12 nam 2017
BANG CAN DOI KE TOAN HQP NHAT Tai ngay 31 thing 12 nam 2017
Dom vi tinh : VND
TAI SAN A
Ma so Thuyet
mm .
h SO cuoi quy SO dau nam
1 - -
2 3 4 5 A- TAI SAN NGAN HAN 100 2.442.029.688.694 2.228.327.496.807 I. TiOn va cac khoin twang dtrang tien 110 1 66.275.335.698 93.575.358.513 1. Tien 111 66.275.335.698 84.775.358.513 2. Cac khoan twang &rang tien 112 - 8.800.000.000 II. DAu fir tai chinh ngin han 120 2 5.669.970.000 12.000.000.000 I. Chirng khoin kinh doanh 121 - - 2. Dv pitting gidm gia cluing khoan kinh doanh 122 - - 3. Ddu ttr ni'm giir den ngay dao han 123 5.669.970.000 12.000.000.000 III. Cac khoin phai thu ngan han 130 1.297.922.884.754 1.359.914.641.509 1. Phai thu ngAn hart cua khach hang 131 3 522.304.276.305 753.907.767.861 2. Tra truck cho ngtr6i ban ngin han 132 4 205.499.684.114 199.660.247.752 3. Phai thu n6i b6 ngAn han 133 - - 4. Phai thu theo tien de? KH hqp deng xay dvng 134 - - 5. Phai thu ve cho vay ngAn han 135 5 159.800.000.000 175.800.000.000 6. Phai thu ngAn han khac 136 6 419.610.046.223 351.759.775.377 7. Dv phong cac khoan phai thu kh6 doi 137 (9.720.465.332) (121.741.445.696) 8. Tai san thieu ch6 xir Ij, 139 429.343.444 528.296.215 IV. Hang hoi ton kho 140 1.000.840.015.350 725.636.172.048 1. Hang hoa ton kho 141 7 1.022.568.745.002 752.991.256.352 2. Du phong giam gia hang ten kho 149 (21.728.729.652) (27.355.084.304) V. Tai san ngin han khac 150 71.321.482.892 37.201.324.737 1. Chi phi tra truck ngAn han 151 8 3.687.037.219 2.421.187.265 2. Thue GTGT &vac khdu Hit. 152 51.590.636.573 34.534.055.884 3.Tht va cac khoan phai thu Nha Nu& 153 16 16.043.809.100 246.081.588 4.Giao dich mua ban lai trai phi& Chinh 06 154 - - 5. Tai san ngAn han khac 155
B - TAI SAN DAI HAN 200 2.860.559.954.858 2.623.556.840.498 I. Cac khoin phai thu dai han 210 504.705.365.879 454.274.701.237 1. Phai thu dai han c6a khach hang 211 - - 2. Tra trtrac cho ngtr6i ban dai han 212 - - 3. V6n kinh doanh a din vi trvc thu6c 213 - - 4. Phil thu n6i b6 dai han 214 - - 5. Phai thu ve cho vay dai han 215 5 6.456.000.000 6.780.000.000 6. Phai thu dai han khac 216 6 498.249.365.879 447.494.701.237 7. Dv phong phai thu dai han kilo doi 219 - - II. TM san co Binh 220 1.387.984.697.846 1.091.758.365.140 1. TSCD him kinh 221 9 1.341.798.789.708 1.037.123.484.126 - Nguyen gici 222 2.879.351.472.459 2.508.810.816.322 - GUI fri hao nun, 1u9 Ice 223 (1.537.552.682.751) (1.471.687.332.196)
Rao afro nary phai chtqc dots cling vai Ban thuyit minh Bao oda tai chinh hqp nit&
TAI SAN So NIA so Thuyet
minh cuOi quj, So di m nam
2. TSCD thue tai chinh 224 10 42.886.227.258 51.322.242.235 - Nguyen gia 225 50.334.824.155 67.063.327.205
- Gia tri hao mon 1u9 kd 226 (7.448.596.897) (15.741.084.970)
3. ISO) vo hinh 227 11 3.299.680.880 3.312.638.779
- Nguyen gia 228 3.457.680.880 3.582.749.880
- Gia tri hao mon !up" kd 229 (158.000.000) (270.111.101)
III. Bit Ong san din ttr 230 13.390.309.818 13.872.843.510 - Nguyen gia 231 14.476.010.625 14.476.010.625
- Gia tri hao mon hip' kd 232 (1.085.700.807) (603.167.115)
IV. Tai san der dang dai han 240 12 385.086.623.535 409.423.525.744 1. Chi phi san xuAt, kinh doanh da dang dai han 241 - -
2. Chi phi xay dung co ban do dang 242 385.086.623.535 409.423.525.744
V. Diu Ur tai chinh dal han 250 500.053.756.471 594.215.146.190 • 1. Diu ttr vac) cong ty con 251 - -
2. Diu ttr vao cong ty lien doanh , lien ket 252 2 406.939.168.426 497.074.070.480
3. Dau to gop von vao don vi khac 253 2 135.514.280.199 128.215.080.199 4. Dkr phong giam gia dau ttr tai chinh dai han 254 (42.399.692.154) (31.074.004.489)
5. DAu ttr nAm gill den ngay dao han 255 - -
VI. TM san dai han khic 260 69.339.201.309 60.012.258.677 1. Chi phi tra trtrac dai han 261 8 33.923.168.657 19.225.277.235
2. Tai san thue thu nhAp hoan lai 262 - 78.728.071
3. Thiet bi, vAt ttr, phi tong thay the dai han 263 - - 4. Tai san dai han khac 268 5. Loi the thtrang mai 269 13 35.416.032.652 40.708.253.371
TONG CQNG TAI SAN 270 5.302.589.643.552 4.851.884.337.305
C - NQ PIIAI TRA 300 3.653.029.062.165 3.222.361.919.692 I. N9' ngan han 310 1.986.417.409.762 1.659.106.043.134 1. Phai tra ngtrai ban ngin han 311 14 196.137.895.984 293.323.627.206
2. Ngtrai mua tra tien trIrac ngAn Ilan 312 15 18.877.015.228 22.250.405.620 3. Thue va cac khoan phai n'Op Nha Ntrac 313 16 26.074.441.733 21.215.506.139
4. Phai tra cho ngutri lao Ong 314 17 110.083.917.300 118.109.083.710
5. Chi phi phai tra ngAn han 315 18 10.176.837.672 3.807.284.597
6. Phai tra nOi bki ngan Ilan 316 - - 7. Phai tra tien O KH ciia hop Ong xay dkrng 317 - - 8. Doanh thu chtra thirc hien ngin han 318 1.090.488.930 733.436.600 9. Phai tra ngin han khac 319 19 35.121.046.159 30.793.899.029 10. Vay va no thue tai chinh ngin han 320 20 1.580.528.070.609 1.163.931.859.086 II. Du phong phai tra ngan han 321 21 - - 12. Qujt khen thutmg, phiic loi 322 22 8.327.696.147 4.940.941.147
13. Quj% binh on gia 323 - - 14. Giao dich mua ban lai trai phieu Chinh phti 324 - -
II. No' dai han 330 1.666.611.652.403 1.563.255.876.558 1. Phai tra ngtroi ban dai han 331 - 13.171.713.436
2. Ngtroi mua tra tien trtrOc dai han 332 - - 3. Chi phi phai tra dai han 333 - - 4. Phai tra not bq ve von kinh doanh 334 - -
5. Phai tra nOi bO dai han 335 - - 6. Doanh thu aura thuc hien dai han 336 26.838.427.000 14.208.579.002
Bei° ccio nay phai &roc clo,c cung Val Ban thu)4t minh Batt cao tai chinh hap flitch
2
Thanh ph6 H6 Chi Minh, ngay 25 than 1 nam 2018
NG11.61 LAP BIEU KE TOAN TRUONG M DOC
Le Thi TU Anh DOng Thanh Plunk
TAI SAN Ma so Th
m
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7. Phai tra dai hail khac 337 19 32.053.500.000 13.553.500.000 8. Vay va nq thue tai chink dai hail 338 20 1.604.738.758.653 1.518.098.659.349 9. Trai phieu chuyen d6i 339 - - 10. Co phieu tru dai 340 - - 11. Thue thu nhap hoar' lai phai tra 341 - - 12. Du phong phai tra dai Ilan 342 21 2.980.966.750 4.223.424.771 13. Quy phat trien khoa hoc cong nghe 343 - - D- VON CHU SO 'gnu 400 1.649.560.581.387 1.629.522.417.613 I. Von chii só. hiru 410 1.649.560.581.387 1.629.522.417.613 1. Von dAu ttr dm chu soy him 411 23 746.708.910.000 733.505.810.000
- Co phieu ph6 thong c6 quyen bleu quyet 411a 746.708.910.000 733.505.810.000 - Co phieu uu dai 411b - -
• 1 • 2. Thing dtr von co phan, 412 23 35.309.411.225 35.309.411.225 3. Quyen chon chuyen &I trai phieu 413 - - 4. Von khac dm chu sa hiru 414 - - 5. Co phieu quj, 415 - - 6. Chenh Tech danh gia lai tai san 416 - - 7. Chenh tech tji gia hoi doai 417 - - 8. QuSt dAu ttr phat trier' 418 23 327.632.237.341 308.988.929.341 9. Qu5,116 trq sip xep,doanh nghiep 419 - - 10. Quji khac thuOc von chu sa hau 420 23 381.828.119 381.828.119 11. Lqi nhuan sau thue chtra phan phi 421 23 378.844.690.770 419.038.786.551
- LNST chua phan phoi Itly kE den cuoi kj, tr 421a 190.252.053.064 118.640.428.138 - LNST ch,.ra phan phoi kji nay 421b 188.592.637.706 300.398.358.413
12.NguOn von dAti to xay Ong co ban 422 - -
13. Lqi ich co &Ong khong kiem soat 429 24 160.683.503.932 132.297.652.377 1 II. Nguon kinh phi va cac quj, 430 - -
1. Nguon kinh phi 431 2. Ngu6n kinh phi da hinh thanh TSCD 432 -
TONG CQNG NGUON VON 440 5.302.589.643.552 4.851.884.337.305
Bao cao nay phai cluor dqc cimg voi BOn Muyet minh Bdo ccio tai chink hqp 3
•
TONG CONG TY CO PIIAN PIIONG PHIL
Adu s6 B02- DN Dia chi: 48 Ting Nhon Phu, KP 3, P.Ting Nhcm Phu B, Q9. TP. HCM
Ban hanh theo TT s6 202/2014/TT- BTC
13A0 CAO TAI CHINH HOP NHAT Q1.1‘;' 4 NAM 2017
Ngay 22/12/2014 cua BO Tai Chinh Cho nam tai chinh 141 thic ngay 31 thing 12 ram 2017
BAO CAO KET QUA 1104.T DQNG KINH DOANH HOP NHAT
QV)? 4 NAM 2017
C111 TIED Ma Thuyet
minh Quy 4 / 2017 Quy 4 /2016
Dan vi tinh: VND
Lay 14 tir dAu nam den cuOi ky nay
Nam 2017 Nam 2016
1. Doanh thu ban hang va cung cap djch vy 01 VII.I 894.620.980.908 863.706.224.715 3.024.057.195.252 3.238.507.841.384
2. Cat khoin giam trir 02 1.000.928.175 670.566.684 3.562.982.188 721.023.459
3. Doanh thu thuAn ve ban hang va cung cap (46* 10 V11.1 893.620.052.733 863.035.658.031 3.020.494.213.064 3.237.786.817.925
4. Gia vttn hang ban I1 VII.2 844.715.665.988 743.056.781.505 2.732.113.620.137 2.780.157.489.627
5. Lqi nhuAn gqp ve ban hang va cung cap djch vy 20 48.904.386.745 119.978.876.526 288.380.592.927 457.629.328.298
6. Doanh thu hoot d6ng tai chinh 21 V11.3 29.723.371.902 49.590.144.171 57.355.203.689 92.046.380.530
7. Chi phi tai chinh 22 VII.4 43.165.039.887 40.860.740.986 145.109.585.089 133.540.393.624
Trong 66: chi phi Ili vay 23 36 099 522.631 22.814.436.620 133.300.320.327 106.372.005 230
8. Phin 18i hoAc a trong cling ty lien ket, lien doanl 24 67.867.760.848 89.886.803.580 267.500.242.989 234.093.998.828
9. Chi phi ban hang 25 VII.5 40.043.574.737 35.854.309.050 110.786.063.482 106.296.427.924
10. Chi phi quail IY doanh nghiep 26 VII.6 68.864.754.773 158.232.893.421 188.664.466.729 275.649.752.802
11. L91 nhukin thuAn tir hoot Ong kinh doanh 30 (5.577.849.902) 24.507.880.820 168.675.924.305 268.283.133.306
12. Thu nhip khic 31 VII.7 1.988.433.408 (888.301.693) 28.949.793.810 9.149.554.364
13. Chi phi khac 32 VII.8 (14.177.784.999) (7.329.527.153) 8.130.104.712 265.025.320
14. L91 nhuAn khac 40 16.166.218.407 6.441.225.460 20.819.689.098 8.884.529.044
IS. TOng 191 nhujn ke toan tnnk thus 50 10.588.368.505 30.949.106.280 189.495.613.403 277.167.662.350
16. Chi phi thus thu nhjp doanh nghiep hien Minh 51 (216.815.911) 3.065.033.980 1.547.671.923 4.810.702.807
17. Chi phi thus thu nhAp doanh nghiep hoan loi 52 9.399.853 23.109.403 78.728.071 92.437.621
18. Lqi nhuon sau thus thu nhip doanh nghiep 60 10.795.784.563 27.860.962.897 187.869.213.409 272.264.521.922
18.1 Lai nhu(rn sau dud di a co riling thiiu so 62 (939.898.056) (28.176.080.979) - 723.424.297 (28.133.758.483)
18.2 Lai nhuem sau rhu'd ata a thing ctia thug 0• me 61 11.735.682.619 56.03 7.043.876 188.592.637.706 300.398.280.405
19. Lai ca ban teen a phieu 70 VII.9 147 532 2.213 3.731
Thanh phO HO Chi Minh, ngay 25 thing 01 nAm 2018
NGUOI LAP BIEU KE TOAN TRUONG
L. Thi Tii Anh
DAng Thanh Phithc
Boo cao nay phai cluoc doc cung v&i Ban thuyet minh Brio coo tai chinh hcip nhat 4
N G LAP BIEU
KE TOAN TWANG
Le Thi TO Anh Ding Th a n h Phuit
'1-1). H' o :a N 25 thing 01 2018
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co* TONG CONG *c-)
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PHONG P cef +9.
TP H clan Trinh
TONG GONG TY CO PHAN PHONG PHU
Dia chi: 48 TAng Nhan Phu, KP 3, P.TAng Nhan Phi B, Q9, TP. HCM BAO CAO TAI CHINH HOP NHAT QUs? 4 NAM 2017 Cho nAm tai chinh ket thnc ngity 31 thing 12 nim 2017
Miu s6 B03- DN
Ban hinh theo TT s6 202/2014/ T- BTC Ngiy 22/12/2014 cent BO Tai Chinh
BAO CAO LUAU CHUYEN TIEN TE HQ!' NHAT (Theo phtrang phip tryc dip)
NAM 2017
Dan vi tinh: VNI )
CHI TIED
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I.
1
2
3
4
5
6
7.
Lau chuyen den tir boot Ong kinh doanh
01 3.156.251.757.463 Tien thu bin hang, cung cep dich vu vi doanh thu khic 4.522.397.985.126
Tien chi WI cho ristrin cung clip hang h6a vi dich vu 02 (2.840.966.259.576) (3.707.425.462.280)
Tien chi tra cho nguOi lao dOng 03 (442.135.176.954) (422.564.567.137)
Tien chi tra Iii vay 04 (120.445.452.673) (120.642.648.927)
Tien chi nOp Uwe thu nhip doanh nghiep 05 (4.965.357.544) (2.461.878.892)
Tien thu khic tar hoot dOng kinh doanh 06 165 194.670.153 160.864.544.093
Tien chi khic cho hoot dOng kinh doanh 07 (187.559.253.185) (225.744.492.117)
Lost duty& din Main to} koot Ong kink doank 20 (274.625.072.316) 204.423.479.866
II. Luu chuyin din tar hoot dOng din hr
1.
2.
3.
4.
5.
6.
7.
Tien chi de mua sim, say dung tai san c6 dinh va - '
ck tai dm dai hon khic 21 (457.279.434.905) (394.140.594.800)
Tien thu tir thank Ijr, nhuong ban tai san c6 dinh va - -
cac tai son dal han khac 22 9.450.893.885 17.809.449.737
Tien chi cho vayAntia cac (gong CU nq do don vi khic 23 (11.440.000.000) (6.680.000.000)
20.800.000.000 Tien thu h6i cho vay, ban bsi citc cerng cu nq cia don vi kluic 24 31.205.833.084
Tien chi diu tu, g6p v6n vio don vi khic 25 (32.389.033.768) (82.815.744.692)
Tien thu h6i diu tu, gep veIn vio don vi Mk 26 104.182.888.000 209.028.540.000
Tien thu Iii cho vay, c6 tiro vi Iqi nhuin dirqc chia 27 254.621.080.018 251.324.557.325
Lim duty& din Main tir how dt3ng tau tat 30 (101.647.773.686) 15.326.207.570
111. Ltro dingo din th boat dOng tai chink
1.
2.
3.
4.
5.
6.
Titn thu titiit hinh c6 phittu, nhbn gdp von caa chti kr ban 31 -
Tien chi Ira g6p v6n cho ck chi so hen, mua lar -
c6 phieu cull doanh nghiep di phit hinh 32 - -
Tien vay ngin han, dal han nhin dupe 33 4.692.724.527.216 4.142.951.422.133
Tien chi tra nq g6c vay 34 (4.171.967.842.464) (4.203.735.242.367)
Tian chi tra no thud tai chinh 35 (3.042.703.304)
(168.003.435.003)
(1.030.099.996).
(175.606.739.769)
(237.420.659.999)
attic 10inhuan di tra cho chi so hDu 36
Lana chow& din &tan fir koot ding tei chink 40 349.710.546.445
Lirn cboyin tiin th u i n trong aim 50 (26.562.299357) (17.670.972.563)
Tian vi tinm_g d 'rang den din aim 60 VI.1 93.575.358.513 110.201.205.897
Anh huifingcna thay d6i t9 gii h6i doii quy d6i ngoai te 6 i
70 N 1.1
(737.723.258) 1.045.125.179
Tien vi twang Qualm tits cu6i aim 66.275.335.698 93.575.358.513
1
Boa mho ndy phor thew dec ding w3i Bon thuy11 minh Ado cho for chinh kg, nhit 5
TONG CONG TY Co PHAN PHONG PHU Dia chi: 48 Tang Nhan Phu, khu pile 3, phutmg Tang Nhan PhU B. qu4n 9. TP. Ho Chi Minh BAO CAO TAI CHINH HQP NHAT QUY 4 NAM 2017 Cho quj, ket thac ngay 31 thing 12 nam 2017
BAN THUYET MINH BAO CAO TAI CHiNH HOP NHAT QUY 4 Cho nam kit thtic ngay 31 thang 12 nam 2017
I. DAC DIEM HOAT BONG
1. Hinh thin so* hiku von 'fling Cong ty co phAn Phong Phu (sau day gel tit la "T6ng C8ng ty" hay "Cong ty mg") la ding ty c6 phAn.
2. LInh vtrc kinh doanh T6ng Citing ty kinh doanh trong nhiL Firth vkrc khac nhau.
3. Nganh nghe kinh doanh Hog dOng kinh doanh chinh cita T6ng Cong ty la: San xuat, mua ban sqi, vii, khan, chi may, chi thou, san phAm may mac va thoi trang (tar eay, nhuOm, ho in tren san phAtn det, may dan, gia Ong hang da qua sir dung); Nhu8m va hoan tat vii; Mua ban hoa chat, thu6c nhu6m (trir Ma chit co tinh d6c hai manh); Mua ban may moc thiet bi, vet ttr, phu tang, phu lieu nginh det — nhu8m — may; San xuat sqi, sqi nhan tno (trh• tai the thai); Buon ban toy, xa, sqi det, hang may mac; San xuat va kinh doanh mac lchoang, bia, ruqu, nu& giai khat cac lo4i; San xuat va kinh doanh cac log bao bi phuc vu cho nganh bia ruqu, nuac giai khac; Kinh doanh djch Neu vAn tai,..
4. Chu k5' san suit, kinh doanh thong thuirng Chu 1(5/ san xuat kinh doanh th8ng thuting dm T6ng Cling ty kh8ng qua 12 thang.
5. Ciu irk TAp down TAp doan bao Om hqp Cong ty me va 06 cOng ty con chju su kitm soat dm Cong ty me. Toan bc) cac c8ng ty con duqc hqp nhat trong Bao cao tai chinh nhAt nay.
San xuat cac san phim det
San xuat cac san pham det
Sin xuat vii det thoi, nhuOm sot nhuOm va hoin tat vii
Sin xuat cic sin phim may mac
San xuat, mua bin bong, xa, sqi, vii, sin pham may mac. Mua bin hea chat
5a. Danh Rich cdc Cling ty con duvc hop nhat
Thanh, quail Tin Phu, TP. HE. Chi Minh Xi Vinh Phucmg, TP. Nha
Trang, tinh Khanh Hea
DOI% s6 3,18 B. Khu ding nkhiep Hoa Ithanh, TP. Di Nang
Nha xtrong A, Khu C6ng nghiep Giang Dien, huyen Trang Born, tinh Wong Nai
Then Hanh Tri, Xi Quang San, Huyen Ninh Son, Tinh Ninh Thuan
TS, le loi ich TS, le quyen bleu
+wet S6 cu6i S6 dau
qujr nam S6 cu6i S6 dau
quj, nam 60.99% 60.99% 60.99% 60.99%
51.97% 51.97% 51.97% 51.97%
60.74% 60.74%
60.00% 60.00%
71.00°A 71.00% 71.00% 71.009'.
Hog dOng kinh doanh chinh Ten Ong!
Ong ty phan del D6ng Nam
:ia chi tn; so chinh 727 Au Ca, phutmg Tan
Cong ty ceo phan d'et may Nha Trang
CEng ty e6 phan thuang mai vi sin xuat Phu Tra
Ong ty TNHH Linen Supply Services
C6ng ty CP Dist may Quang Phu
Ban Muyeit minh nay Id nt0 6¢ pkin hqp thonh va phcil dupc dpc ming yen Ban ctio tai chinh hpp nkit 6
Diu tu, xfiy cl‘mg, kinh doanh bit dOng sin Sin xufit, kinh doanh sin phim del may, nguyen phi; lieu, may mac thiet bj nginh &et may
Kinh doanh djch vu yin chuyen, giao nhin
Xfiy dung ang trinh din dung, kinh doanh tong hop, 6-Ong vi chain sac rung, cic djch vu du lich , kinh doanh vit lieu xfiy dung. Sin xuit, kinh doanh bong nguyen lieu nhip khau; son xuit vi xuit khiu cic looi khan long
SO 159 Dien Bien Plul, quin Binh north, TP. H6 Chi Minh
Si 09 Ph6 Ding Thien Vuong, TP.Di Lot, tinh Lam DOng
SO 378 Minh Khai, phueng Vinh Tuy, quill Hai BA Tnmg, TP. HA NOi
Mk Phi Hai 2, xi Lec vinh, huyen Phi Lec, tinh Thira Mien Hui
S6 I68B Bui Thi Xufin, phuang Phom Ngil Lao, quin 1, TP. H6 Chi Minh
TONG CONG TY CO PHAN PHONG PHU Dia chi: 48 Tang Nhan Phu, khu ph6 3, phtrang Tang Nhan Phu B, quin 9, TP. He Chi Minh BAO CAO TAI CHINH HOP NHAT QL.11( 4 NAM 2017 Cho quj ket thtic ngay 31 thing 12 nom 2017 Bin thuyet minh Bio cio tai chinh hiyp nhit (tiep theo)
Ten cong ty
TS, 10 quyin bleu Ty I Icri ich guy&
Hoot dOng kinh S6 cuOi Si dau S6 cull SO dau Dja chi try s6 chinh doanh chinh quY nom quY nom
CEng ty CO phin diu tu Khanh Ph6
17 Hai BA Trung, phuang Xuong Han, TP. Nha Trang, tinh Khanh
thuic nhuOrn, may mac thiet bj nganh clOt may Kinh doanh djch vu 35.63% 35.63% 68,56% 68,56% Iuu 6-6 ngan hon va kinh doanh bit deng sin
5b. Danh sack cdc Cling ty lien kit dtrfic phlin dnh trong Bdo coo tai chink hvp lurk theo plurang phdp van cher sa haw
Ten cOng ty Dia chi try sa chinh C8ng ty TNHH Coats Phong Ph6 S6 48 Tang Nhon Phu, phuang
Tang Nhan Phi B, quin 9, TP. HO Chi Minh
Hoot dOng kinh doanh chinh Sin xuit, mua bin bong, xa, soi
Cong ty co phin phat trim nhi Phong Phi Daewon Thu Dtic
Cemg ty co phin diu to phit Wien Phong Ph6 Lang CO
C8ng ty co phin xric ti6n thuang mai vi diu tu Phong Phi
Ty le yin gap
TS, 10 quyen bleu quyet
35.00% 35.00%
21.51% 21.51%
40.00% 40.00%
44.02% 44.02%
37.63% 37.63%
41.26% 41.26%
20.00% 20.00% Ong ty TNHH Linen
Nha xtrang A, Khu Cong Sin xuit cic sin Supply Services nghiep Giang Dien, huyen phim may mfic
Trfing Born, tinh Deng Nai
Cong ty co phin diu to phit trien nhi vi de thj HUD Sai Gen
Ong ty c6 phin may DA Lot
1
7 Ban thuyit minh nay let m(n bQ ph4n hop Mimi; va phifi chew dpc cimgthi 13ao Moral chinh hcp nhth
TONG CONG TY Co PHAN PHONG PHU Dja chi: 48 Tang Nhon Phu, khu phi') 3, phuung Tang Nhan Phu B, quart 9, TP. Ht$ Chi Minh BAO CAO TAI CHINH HOP NHAT Qt.ri' 4 NAM 2017 Cho quy ket thtic ngay 31 thang 12 nam 2017 Ban thuyet minh Bah cho tai chinh hqp nhht (tiep theo)
H. NAM TA! CHINH, DON VII TIEN T) Sir DUNG TRONG ICE TOAN
1. Nam tai chinh Nam tai chinh cua Tap down bat au tir ngay 01 thang 01 va ket thfic vao ngay 31 thang 12 hang nam.
2. Don vj HO to sir dung trong ke toan Dan vj tien to sir dyng trong ke toan la /Yong Viet Nam (VND) do phAn Ian cac nghiep vu &Km thyc hien bang din vi tien to VND.
HI. CHUAN MISC VA Cid DO ICE TOAN AP DVNG
1. Che (10 We town ap dung Ngay 22 thang 12 nam 2014, I38 Tai chinh da ban hanh Thong tu so 200/201411T-BTC huang din Che de; ke toan doanh nghiep thay the Quyet djnh sd 15/2006/QD-BTC ngay 20 thang 3 !lam 2006 dm 138 twang B8 Tai chinh va Th6ng tu se 244/2009/17-BTC ngay 31 thang 12 nam 2009 dm Bq Tai chinh ding nhu Thong to siS 202/2014M-BTC thay the cho phAn XIII - ThOng to so 161/2007/TT-BTC ngay 31 thang 12 Mtn 2007 dm Bq Tai chinh ITang can lap va trinh bay Bao cao tai chinh hqp nhAt theo Chan mirc ke toan Viet Nam s6 25 "Bao cao tai chinh hqp nhit va ke loan cac khoan dAu tu vao cong ty con". Cac Th8ng tu nay co hieu lqc ap dynig cho qu$,, bit du vao hoac sau ngay 01 thang 01 nam 2015. Tap doan ap dyng cac Chuan myc ke toan, cac Th6ng tu nay va cac thong to khac huang din thyc hien Chan mqc ke toan cua BQ Tai chinh trong viec lap va trinh bay Bao cao tai chinh hqp nhAt.
2. Tuyen b6 ve viec tuan thu ChuAn muc ke Wan va Che dq ke toan Ban Tong Giant dec dam bio da tuan thin yeu ciu cia cac chuin muc ke toan, Che de Ice toan doanh nghiep Viet Nam dtrqc ban hanh theo Th8ng tu s6 200/2014/T7'-BTC ngay 22 thing 12 Min 2014, Thong tir s6 202/2014/TT-BTC ngay 22 thang 12 nam 2014 cOng nhu cac thong to khac huong clan thuc hien chuin muc ke wan dm B6 Tai chinh trong viec trinh bay Bao cao tai chinh hqp nhet.
Iv. CAC CHINK SACH ICE TOAN AP DUNG
1. Ca sir lap Bao cao tai chinh hqp nhAt Bao cao tai chinh hqp nhAt &yr lap tren ca sec ke toan din tich (trir cac thong tin lien quan den cac luting tien).
2. Ca so. hyp nhAt Bao cao tai chinh hqp nhit bao g6m Bao cao tai chinh tong hqp cua Cong ty me va Bao cao tai chinh cua cac ding ty con. Cong ty con la dan vi chju sy kiem soat cua Cong ty mg. Sr kiem soat ton tai khi Cong ty mg co kha nang trkrc tiep hay gian tiep chi phOi cac chinh sach tai chinh va hog Ong cua cong ty con de thu duqc cac lqi ich kinh to tir cac hog Ong nay. Khi xac dinh quyen kiem soat co tinh den quyen bieu guy& tiem nang phat sinh tir cac quyen chyn mua hoac cac cong cu ng va cong cu von cO the chuyen doi thanh co phieu pho thong tai ngay ket thtic
K'et qua hoyt Ong kinh doanh cua cac cong ty con dtrac mua lai ho4c ban di trong nam dtrqc trinh bay trong Bao cao ket qua hoat Ong kinh doanh hap nhat tir ngay mua hoac cho den ngay ban khoan dAu to 6 cling ty con dO.
Ban thuyta math nyv hi nnn hd ;Mint hyp ihcinh !Ai pheri &Tr dpc cungvai &Jo cao tai chin): kip ithfit 8
TONG CONG TY Co PHAN PHONG PHU Diu chi: 48 Tang Nhan Phu, khu ph(f) 3, phu&ng Tang Nhan Phil I s. qu4n 9, TP. H8 Chi Minh BAO CAO TAI CHiNH HQP NHAT 4 NAM 2017 Cho quy ket thiic ngay 31 thong 12 nam 2017 Ban &twit mink Bio csio tai chink hqp nhAt (tiep theo)
Bao coo tai chinh cua tong ty mg va cac cong ty con sir dung de hqp nhAt duqc lap cho cong mOt kj, ke toan va Ap dyng cac chinh sach ke toan thong nhAt cho cac giao dich NIA sy kien cong loci trong nhUng hoin canh tuang ty. Trong twang hqp chinh sach ke toan cua ding ty con khk vai chinh sach ke toan ip dung thOng nhAt trong Tap doan thi BA° coo tai chinh cua cong ty con se c6 nhtIng dieu chinh thich hqp tnrac khi sir dyng cho viec lap Bao coo tai chinh hap nhAt. S6 du cac tai khoan tren Bang can doi ke toan gifts cac cong ty trong cong Tap doin, cac giao dich nOi b4, cac khoan lai nOi 1)0 chua thi,rc hien Oat sinh tir cac giao dich nay phai duqc loci trir hoan toan. Cdc khoan 0 chua thyc hien phat sinh tir cac giao dich nOi b0 ding dupe loci b6 trir khi chi phi too nen khoan to do kitting the thu h6i duqc
Lqi ich cua c6 d8ng kh8ng kiem soot the hien phan lai hoac 18 trong ket qua kinh doanh va tai sin thuAn cua cong ty con Bong duqc nom girt bai Tap doan va duqc trinh bay a khoan myc rieng tren BA° coo ket quA hoot dOng kinh doanh hqp nhat va tren Bang can dOi ke toan hqp nhAt (thuOc phAn von dm sa tau).
3. Cfic giao dich bing ngoai to Cac giao dich phat sinh bang ngoai to ducc chuyen dOi theo tj, gia tai ngay phat sinh giao dich. SO dtr cac khoan myc tien to c6 g6c ngoai to toi ngAy ket thitc quj, duqc quy doi theo ty gia tai ngay nay.
Chenh lech ty gia phat sinh trong nom tir cac giao dich bang ngoai to duqc ghi nhan vac, doanh thu hoat dOng tai chinh hoac chi phi di chinh. Chenh lech tj, gia do danh gia lai cac khoan myc tien to c6 gtic ngoai to tai ngay ket thitc quj, sau khi bit trir chenh lech tang IA chenh lech giam duqc ghi nhan vao doanh thu hoot dOng tai chinh hoac chi phi di chinh.
Ty gia sir dyng de danh gia lai s6 du cac khoan mix tien to c6 gee ngoai to tai ngay ket thi quj, dugt xac dinh theo nguyen tic sau: • DOi vai cac khoan ngoai to girl ngan hang: ty gia mua ngoai to cua ngan hang nai Tap
doAn ma tai khoan ngoai te. • £06i vai cac khan muc tien to c6 g6c ngoai to duqc phan loai la tai san khfic: tj, gia
mua ngoai to cua tong ngan hang. • Del vai cac khoan myc tien to c6 gOc ngoai to duoc phan loai IA ng phai tra: ty gia ban
ngoai to cua timg ngan hang (Ngan hang Tap doan thutmg xuyen co giao dich).
4. Tien va cac khoin ttrcrng dining tien Tien bao gem tien mot va tien girl ngfin hang kh8ng kj, han. Cac khoan twang throng tien IA cac khoan dAu to Ivan han c6 th&i han thu hOi kh8ng qua 03 than ke tir ngay dau tu, c6 khi tang chuyen &I de clang thAnh mOt ltrqng tien xac dinh va khong c6 rill ro trong viec chuyen doi thanh tien tai thai diem bao coo.
5. Cac khan du to tai chinh Cdc khoan dau to vao cong ty lien doanh, lien kit Cling ty lien doanh C8ng ty lien doanh IA doanh nghiep duqc thanh lap tren ca sr them thuan tren hop ang ma theo do Tap doin va cac ben tham gia thyc hien hoat dOng kinh to tren ca so, riling kiem soar. Eking kiem soot duce hieu IA viec dua ra cac quyet (firth mang tinh chitin luqc lien quan den cac chinh sach hoat &Ong NIA tai chinh cua cong ty lien doanh phiti c6 sir ding thuan cua cac ben tham gia lien doanh.
Ban thuyit mink ,,av hi mgt b0 pion hqp thanh vii phdi &pc dqc clung vai Belo cho 1di chinh hqp nhdt 9
TONG CONG TY CO PHAN PHONG PHU 1J ‘:111: 4S I ing Nhon Phu, khu phi 3, phutrng Tang Nhan Phu B, quirt 9. TP. HO Chi Minh BAO CAO TAICHiNH HOP NHAT QUI./ 4 NAM 2017 Cho guy ket tit& ngay 31 thing 12 nam 2017 Bin thuyet minh Brio au tai chinh hqp nhit (tiep theo)
Tap doan ghi nhan Iqi ich cita minh trong ca so kinh doanh ding kiem soat theo phuorng phap von chit sa hau.
Cong ty lien kit Cong ty pen ket la doanh nghiep ma Tap doan c6 anh huang clang ke nhung khong c•:• quyen kiem soat d6i vai cac chinh sach tai chinh va hoot Ong. Anh twang clang ke the hien a quyen tham gia vao viec dtra ra cac quyet dinh ye chinh sach tat chinh va hoot Ong cita doanh nghiep nhan dau tu nhung khong kiem soat cac chinh sach nay.
Cac khoan du ttr vao cac cong ty lien ket &ivy ghi nhan theo phuang phap von chit so hum Cdc khoan clan to vao ding cu von caa don vi kb& Diu tu vao ding cii von ctia dan vi khac bao gom cac khoan dAu tu cong cu von nhung Tap doan khong c6 quyen kiem soat, ding kiem soat hoac co anh twang ding ice doi vai ben duqc du tu.
Cac khoan dau to vao cong co von cita dan vi khac duqc ghi nhan ban du theo gia g6c, bao gom gia mua ho0c khoan g6p von cong cac chi phi trot tiep lien quan den hoot dOng dau tu.
Du ph6ng ton that cho cac khoan dAu ttr vao cong cu On cita din vi khac duqc trich lap nhu sau: • DOi vai khoan dAu to vao co phieu niem yet hoac gia trj hqp 1S, khoan du to duqc xac
Binh tin cay, viec lap du phong dkra tren gia trj thi truing ctia co phieu. • Doi vai khoan dau tu khong xac djnh duqc gia tri hqp ly tai th6i diem bao cao, viec lap
du phong duqc thuc hien can dr vac) khoan 18 dm ben duqc dau tu vai mirc trich lap bang chenh lech gift von g6p thuc to cac ben tai dan vi khac va von chit sa hitu thot c6 nhan vai tj, gip von oda Tap doan so vai tong so von g6p thkrc to ctia cac ben tai don vi khac.
Tang, giam s6 du phong ton thAt dAu to vao cong co von dm don vi khac cAn phai trich lap tai ngay ket th0c gay duqc ghi nhan vao chi phi tai chinh.
6. Cfic khan phai thu Cac khoan nq phai thu duqc trinh bay theo gia tri ghi s6 trir di cac khoan du phong phai thu kho d6i.
Du phong phai thu kho dal duac lap cho tirng khoan nq phai thu kh6 dei can cu vao tu6i nq qua han cua cac khoin nq hoac du kien mirc ton that c6 the xi)/ ra, co the nhu sau: • D6i vai nq phai thu qua han thanh toan:
- 30% gia tri d6i vbi khoan nq phai thu qua han tir tren 06 thang den dual 01 am. - 50% gia trial vai khoan nq phai thu qua han tir 01 nam den duai 02 nam. - 70% gia tri d6i vbi khoan nq phai thu qua han tir 02 Mtn den dual 03 ram. - 100% gia tri dOi yeti khoan nq phai thu qua han tir 03 ram tri len.
• D6i yeti nq phai thu chua c ua han thanh toan nhung kho c6 kha nang thu hOi: can dr vao du kien mire ton that de lap du phong.
Tang, giant se:, du du phong nq phai thu kh6 doi cAn phai trich lap tai ngay ket thuc qujt duqc ghi nhan vao chi phi quan 15/ doanh nghiep.
7. Hang ton kho
Ban Muyit minh nay In mOt b¢ ph4n hqp thanh via phai duqc dpc cling vii Boo coo gal chin!? nhijt 10
TONG CONG TY Co PHAN PHONG PHU Dia chi: 48 ang Nhun Phu, khu pli) 3, phutrng Tang Nhan Phil B. quan 9. TP. Ho Chi Minh SAO CAO TA1CHiNH HQP NHAT QUY 4 NAM 2017 Cho qt4 ket thic ngiy 31 thing 12 nam 2017 Ban thuyet minh Bin cif) tai chinh hqp nhilt (ti6p theo)
Hang ton kho duqc ghi nhin theo gia thip han gitra gia g6c va gia trj than c6 the thuc hien dtrqc.
Gia g6c hang din kho duqc xac djnh nhtr sau: • Nguyen vat lieu, hang h6a: bao g6m chi phi mua va cac chi phi lien quan truc tier, khac
phat sinh de c6 dtrqc hang ton kho 6 dja diem va trung thai hien tai. • Thanh pham: bao g6m chi phi nguyen vit lieu, nhan cong truc tiep va chi phi san xuit
chung c6 lien quan truc tiep duac phan be) dui tren mirc de hog Ong binh thtreng. • Chi phi san xuAt kinh doanh de dang bao
- Xay dtmg du an bit Ong san: bao gom chi phi xay dung, lai vay, quyen st1 dung dit va cac chi phi co lien quan truc tiep khac. San xuit san phim: bao g6m chi phi nguyen vet lieu chinh, chi phi nhan cong va cac chi phi c6 lien quan truc tiep khac.
Gia etc dm hang tint kho dtrqc tinh theo phuang phap binh quan gia quyen va dtrqc huch toan theo phuang pilaf) ke khai thueng xuyen. Gia trj thuan co the thuc hien duac la gia ban troy tinh dm hang ton kho trong ky san xuit, kinh doanh binh thtreng trir chi phi uac tinh de hoan thanh va chi phi mac tinh can thiet cho viec tieu thu chung.
Du phong,giam gia hang tint kho duqc cho timg mit hang kho co gia g6c ho-n gia trj thuan co the thuc hien duqc. Tang, giam so du du phong giam gia hang tint kho can phai trich lip tai ngay ket thiic quj, &Jac ghi nhin vao gia von hang ban.
8. Chi phi tra try& Chi phi tra truck bao gom cac chi phi thuc to da phat sinh nhtmg co lien quan den ket qua hog d'eng san xuAt kinh doanh cita nhieu kS, ke toan.
9. TM san c6 dinh hgru hinh Tai san c6 djnh hitu hinh dtrqc the hien theo nguyen gia trir hao mon 1uy ke. Nguyen gia tai san co djnh hau hinh bao g6m toan be cac chi phi ma Tip doan phai be ra de co duac tai san c6 djnh tinh den the' diem dtra tai san d6 vao trang thai san sang sir dung. Cac chi phi Oat sinh sau ghi nhin ban du chi &lac ghi tang nguyen gia tai san c6 djnh neu cac chi phi nay chic chin lam tang lqi ich kinh to trong tong lai do sir dung tai san do. Cac chi phi phat sinh khong thee man dieu kien tren dtrqc ghi nhin la chi phi san xuAt, kinh doanh trong
IChi tai san c6 djnh htYu hinh dupc ban hay thanh ly, nguyen gia va gia trj hao man lily ke duac x6a so va !Ai, to phat sinh do thanh 1j, dtrqc ghi nhin vao thu nhip hay chi phi trong nam.
Tai san c6 dinh hau hinh duct khAu hao theo phuang phap dung thing (Iva tren thei gian him dung mac tinh. SO nam khu hao crib cac log tai san co djnh hau 1111111 nhu sau: Loai tai san co dinh NM cira, vat kien truc May mac va thiet bj Phuang tien vin tai, truyen din Thiet bj, dung cu quan ly Tai san co djnh hlku hinh khac
10. TAi san et) dint' thus tai chink
SO nam 05 — 50 08 —15 06 —12 03 —05 03 —05
Ban thlotit minh nay lit mot bP phOtt hop Mani; ra ph& dupc dpc cingthi Ban cho tin Minh hqp nivit 11
TONG CONG TY Co PHAN PHONG PHU Dia chi: 48 Tang Nhon Phu, khu ph6 3, phuOng Tang Nhon Phu B, cgin 9, TP. Hs Chi Minh BAO CAO TAI CHINH HQP NHAT (AAP' 4 NAM 2017 Cho quj, ket thCic ngay 31 thing 12 nim 2017 Ban thuyet minh Bio csio tai chinh hqp nhit (Up theo)
Thud tai san duqc phan logi la thue tai chinh neu plan Ian riti ro va lqi ich gin lien vii quyen sa hau tai san thu6c ye nguai di thue. Tai san co dinh thue tai chinh duqc the hien theo nguyen gia trir hao mon luy ke. Nguyen gia tai san co dinh thue tai chinh la gia thap han gi0a gia tri hqp 15, dm tai san thue tai thai diem khai dau cita hqp ding thue va gia tri hien tai cua khoan thanh toan tien thue toi thieu. TS, l'e chiet khiu de tinh gia tri hien tai cua khoan thanh toan tien thue tot thieu cho viec thue tai san la lai swat ngam dinh trong hqp ding thue tai san hoc lai suit ghi trong hqp ding. Trong truing hqp kh8ng the xac dinh duqc lai suit ngAm dinh trong hap ding thue thi sir dung Ili suit tien vay tgi thai diem khai dau viec thue tai san.
Tai san co dinh thue tai chinh duqc khAu hao theo phucmg phap &rang thing dtra tren thai gian hat' dung 'rex tinh. Trong truing hqp kh6ng chic chin TOp doan se co quyen sa hOu tai san khi het hgn hqp ding thue thi tai san c6 dinh se duet khiu hao theo thai gian ngan han gift thai gian thud va that gian hau dung uac tinh. SO !lam khAu hao cua may moc thiet bi thue tai chinh fir 06 Mtn den 10 nam.
11. BAt ding san diu fir Bit ding san &Au tu cua met pl.& cua nha chung cu thu'ec ser hihr T#p doan duqc sir dung nhim muc dich thu lqi tir viec cho thue. Bat Ong san diu to cho thue duqc the hi'en theo nguyen gia trir hao man lay ke.
Bit Ong san diu to sir dung de cho thue duqc khiu hao theo phuang phap &rang thing diva tren thai gian h0u dung trey tinh. S6 ram khau hao cira ca sa ha tang la bit dang san dau tu trong 30 nam.
12. Tai san c6 dinh vo hinh Tai san c6 dinh vo hinh duqc the hien theo nguyen gia nix hao mon 10), ke.
Nguyen gia tai san c6 dinh vo hinh bao dim toan be cac chi phi ma TO doan phai be ra de ce duqc tai san c6 dinh tinh den alai diem dui tai san de vao trgng thai san sang sir dung. Chi phi lien quan den tai san co dinh vo hinh phat sinh sau khi ghi nh#n ban dAu duqc ghi nh#n la chi phi san xuat, kinh doanh trong kS, trir khi cac chi phi nay On lien vii met di san co dinh vo hinh cu the va lam tang lqi ich kinh to fir cac tai san nay.
Khi tai san co dinh vo hinh ducic ban hay thanh ly, nguyen gia va gia tri hao mon luy ke duqc xea so va lai, to phat sinh do thanh ly duce ghi nh#n vao thu nh#p hay chi phi trong nam.
Tai san co dinh vo hinh cua T#p doan chi co chuang trinh phAn
13. Chi phi xay darng ca ban do dang Chi phi xay dung ca ban da dang phin anh cac chi phi lien quan trkrc tiep (bao gim ca chi phi lai vay co lien quan phu hop vii chinh sach ke loan cira T#p doan) den cac tai san dang trong qua trinh xay dkrng, may mac thiet bi dang lap d#t de phuc vu cho muc dich san xuat, cho thue va quan 1S, ding nhu chi phi lien quan den viec sira chaa tai san c6 dinh dang thirc hien. Cac tai san nay duqc ghi nh#n theo gia g6c va kh6ng duqc tinh khiu hao.
14. Ihyp nhAt kinh doanh va lqi the thircmg mai Vic hqp nhat kinh doanh duqc ke toan theo phuang phap mua. Gia phi hqp nhit kinh doanh bao gem: gia tri hqp ly tai ngay dien ra trao doi cua cac tai san dem trao dii, cac khoan nq phai tri da phat sinh hoc da thira nh#n va cac cong cu von do TOR doan phat hinh de doi lay quyen kiem soat ben bi mua va cac chi phi lien quan trip tiep den viec hqp
Ban shuyji minh nay M nMt b¢ ph& hap Mani; ra phai &tar dac chng vii &$o cao tai chinh hap nhJi 12
TONG CONG TY CO PHAN PHONG PHU Dia chi: 48 Tang Nhan Phu, khu phO 3, phuang Tang Nhan Phu B, yOn 9. lTP. 1 lip Chi Minh BAO CAO TAI CHINH HOP NHAT QUir 4 NAM 2017 Cho quy ket thtic ngity 31 thing 12 nam 2017 Ban thuyet minh Bio coo thi chinh hqp nhalt (ti6p theo)
nhAt kinh doanh. Tai san da mua, nq phai tra ca the xac din h dirge va nheing khoan nq tiem tang phai ganh chju trong hop nhAt kinh doanh duqc ghi 111* theo gid trj hop ly tai ngay nam gitu quyen kiem soot.
Lqi the thuang mgi (lucre phan b6 theo phtrcmg phap duong thing trong 10 nam. Khi ca bang chting cho thay lqi the thtrang mgi bi tint that lan han s6 phan b6 thi s6 phan b6 trong nam la so ton that phat sinh.
Lqi ich caa co citing khOng kiem soot tai ngay hop nhAt kinh doanh ban &Au (lucre xac djnh tren ca soy ty 14 cua cac co (long kheng kiem soot trong gia trj hqp (St cua tai san, nq phai tra va nq tiem tang duqc ghi nhOn.
15. Cac khoan nq phai tra va chi phi pilaf! tra Cac khoan ncr phai tra va chi phi phai tra duce ghi nhOn cho s6 tien phai tra trong tuang lai lien quan den hang has va djch vu da nhOn duqc. Chi phi phai tra (lucre ghi nhOn dkra tren cac trac tinh hop ly ye so tien phai tra.
16. Win chil sa hum VtIn crop cilia chit se hilu Van gap dm chu sec hag duvc ghi nhan theo so von thqc to da gap dm cac c6 (long dm TOng Cong ty.
Th(Ing du von co phAn Thong dtr von c6 phAn &cm ghi nhOn theo s6 chenh loch girra gid phat hanh va mOnh gia c6 phieu khi phat hanh.lAn dAu hoc phat hanh b6 sung, chenh lOch gifta gi4 tai phat hanh va gia trj so sach dia ca phieu quy va au phAn von cua trai phieu chuyen doi khi ciao han. Chi phi tare tiep lien quan den vi4c phat hanh b8 sung c6 phieu va tai phat hanh CO phieu quy doge ghi giam thOng du On e6 phAn.
Kin kit& ctia him VOn khac duce hinh thanh do b6 sung tir ket qua hoot d6ng kinh doanh, danh gia Iii tai san va gia trj can lai giaa gia trj hqp 1S, cua cac tai san duqc tong, bi8u, tai trq sau khi trir cac khoan thue phai n6p (neu ca) lien quan den cac tai san nay.
Co phiiu guy Khi mua lai c6 phieu do T6ng Cong ty phat hanh, khoan tien tra bao g6m ca cac chi phi lien quan den giao djch (lucre ghi nhOn la c6 phieu guy va <logy phan anh la mgt khaki giam tar trollvon chti sa heru. Khi tai phat hanh, chenh 14ch gift gia tai phat hanh va gia s6 sach dm co phieu quy duqc ghi vao khoan mgc "ThOng du On ca phan".
17. Phan phiii lqi nhuOn Lqi nhuOn sau thue thu nhOp doanh nghiep duqc phan ph6i cho cac c6 Bong sau khi da trich lap cac qu? theo Dieu 14 dm Tang Cong ty cling nhu cac quy djnh ciia phap luat va da duqc Dai h6i (long c6 clang phe duy4t.
Vi4c phan phi lqi nhuOn cho cac c6 dong,dtrot can nhic den cac khoan mvc phi tien to nam trong lqi nhuOn sau thue chua phan phoi ca the anh hudmg den luting tien va khi nang chi tea c6 ttic nhu !Ai do danh gia lai tai san mang di gap On, lai do danh gia lai cac khoan mgc lien tO, cac cong cg tai chinh va cac khoan mgc phi tien tO khac.
Co tut (lucre ghi nhOn la nq phai tra khi duce Dai h)i dOng c6 (long phe duyel.
18. Ghi nh#n doanh thu va thu nhOp
Ban thuy4t nun); nay la wit bci pkin licrp thanh va phai dupe dyc cung v6i Bdo cho tai chinh hqp nhAt 13
TONG CONG TY CO PHAN PHONG PHU Dja chi: 48 Tang Nhan Phu, khu pile 3, plurlyng Tang Nhon Phu B, qu4n 9, TP. 116 Chi Minh BAO CAO TAI CHiNH HQP NHAT QUir 4 NAM 2017 Cho quj, ket talc ngay 31 thong 12 nam 2017 Ban thuyit minh Bio cio tai chinh hqp nhit (tiep theo)
Doanh thu ban hang hod, than!: pham Doanh thu ban hang h6a, thanh pham duce ghi nhan khi d6ng thai th6a man cac dieu kien sau: • Tap doan da da chuyen giao phAn lan riti ro va loi ich gin lien vai quyen so him hang
hoa, san pham cho ngtrai mua. • Tap doan da khong con nim giet quyen quan 1$, hang hoa, san phim nhu ngtrai sa hOu
hang Ma, sa • n pliant hoac quyen kiem soot hang hoa, san phim. • Doanh thu duqc xac djnh ttrang di chic chart. Khi hop (king quy dinh nguai mua
duqc quyen tra lai hang Ma, san ?ham da mua theo nhang dieu kien co the, doanh thu chi duqc ghi nhan khi nhang dieu kien co the (16 khong con ton tai va nguai mua khong duoc quyen tra lai hang h6a, san phim (trir tern hqp khach hang co quytn tra lai hang Ma, san pham dual hinh thtic d6i lai de lAy hang hoa, dich vu khac).
• Tap doan da da hoac se thu duqc Iqi ich kinh to tir giao dich ban hang. • Xac djnh duqc chi phi lien quan den giao djch ban hang.
Doanh thu cung cap djch vy Doanh thu cung cAp djch vu duqc ghi nhan khi dong thai them man cac dieu kien sau: • Doanh thu duqc xac djnh Wang d6i chic chin. Khi hop dOng quy djnh ngtrai mua
duqc quyen tra lai dich vu (la mua theo nhOng dieu kien co the, doanh thu chi duqc ghi nhan khi nlang dieu kien cu the Q6 kitting can din tai va ngutri mua khong duqc quyen tra lai djch vu da cung cAp.
• Tap doan da da hoAc se thu duqc lqi ich kinh to tir giao dich cung cAp djch vu do. • Xac djnh duct phAn cong viec da hoan thanh vao thai diem boo cao. • Xac djnh duqc chi phi phat sinh cho giao dich va chi phi a hoan thanh giao dich cung
cap djch vu do.
Twang hop dich vy duqc thoc hien trong nhieu kjr thi doanh thu duqc ghi nhan trong k5r duqc can cu vao ket qua phAn ding viec da hoan thanh vao ngay ket thuc kS, ke toan.
Doanh thu bdn bat Ong san Doanh thu ban bit Ong san ma Tap doan da la chu diu to duoc ghi nhan khi th6a man d6ng thai tat ca cac dieu kien sau: • B'i't Ong san da hoan thanh toan b6 va ban giao cho ngutri mua, Tap doan da da
chuyen giao rai ro va lqi ich gin lien vai quyen sa hau bit Ong san cho nguai mua. • Tap doan da khonf con nim gier quyen quan ljr bit Ong san nhu nguari sa hint bit
Ong san hoAc quyen kiem soot bit Ong san. • Doanh thu duoc xac djnh tucmg d6i chic chin. • Tap doan da thu duqc hoAc se thu duct lqi ich kinh to to giao dich ban bit Ong san. • Xic djnh duqc chi phi lien quan den giao djch ban bit dOng san.
Tnrang hop khach hang co ?yen hoan thin n6i thit dm bit d6ng san va Tap doan da thoc hien viec hoan thin n6i that oh bit &Ong san theo dung thiet ke, mlu ma, yeu cau cita khach hang theo mgt hop dOng hoan thin n6i thAt bit Ong san rieng thi doanh thu duqc ghi nhan khi hoan thanh, ban giao phAn xay th6 cho khach hang.
Co ta.c vd 191 nhup duvc Chia
Bon nhu iY minh nay la m61 b6 phdn hqp thank va phai (haw d9c drag vai Belo coo tai chinh hqp nhdi 14
TANG CONG TY CO PHAN PHONG PHU Dia chi: 48 Tang Nhon Phti, khu phi 3, phuOng bang Nhon Phu B, quan 9, TP. 116 Chi Minh BAO CAO TA1 CHiNH HQP NHAT QU)",' 4 NAM 2017 Cho quj ket that ngay 31 thing 12 nam 2017 Bin thuyet minh Bin cio tai chinh hqp nhAt (tiep theo)
Co tirc va lqi nhuOn duqc chia duqc ghi nhan khi Tap down da dtrqc guy& nhan co tire hoc lqi nhuan tir vier g6p von. Co ttic duac nhan bang c8 phieu chi duqc theo doi s6 luqng c6 phieu tang them, kh6ng ghi nh4n gia tri c6 phieu nhAn &rat.
19. Cie khan giant tr& doanh thu Cac khoan giam trir doanh thu bao chiet .khAu thucrng mai, giam gia hang ban, hang ban bi tra lai Oat sinh cimg kSr tieu thu san pham, hang hoa, dich vy duqc dieu chinh giam doanh thu cua kjr ph& sinh.
20. Chi phi di vay Chi phi di vay bao gom lai tien vay va cac chi phi khac phat sinh I ia pan trkrc tiep den cac khoan vay. Chi phi di vay duqc ghi nhan vao chi phi khi phat sinh.
21. Cac khoin chi phi Chi phi la nhGng khoan lam giam lqi ichl5inh t6 duqc ghi nhan tai thtri diem giao dich phat sinh hoac khi c6 kha nang ttrcmg dOi chac chart se phat sinh trong tuang lai khong phan biet da chi tien hay chua.
Cac khoan chi phi va khan doanh thu do n6 tap ra phai duqc ghi nhan ding thoi theo nguyen tic phis hqp. Trong twang hqp nguyen tat phis hqp xung dpt vhi nguyen tac than Van, chi phi duqc ghi nh4n can cu vao ban chit va quy (firth ctia cac chart mi,rc ke toan de dam bao phan anh giao dich mOt cach trung thuc, hqp ly.
22. Ben lien quan Cac ben duqc coi la lien quan nett mOt ben c6 kha nang kiem soat hoc c6 anh twang ding ke dOi WA ben kia trong viec ra quyet dinh cac chinh sach tai chinh va hoat &Ong. Cac ben cling duac xem la ben lien quan neu ding chlu su kiem soat chung hay chlu anh Wang Bang ke chung.
Ban thtittfl n11/ 1/1 flay la 11101 ba phan hap than]; va phd! du dpc cling vai Bdo ctio tai chinh hap 15
TONG CONG TY Co PHAN PHONG PHU Dia chi: 48 Ting Nhan Phu, khu ph6 3, phutmg Ting Nhan Phu B, quirt 9, TP. HO Chi Minh BAO CAO TAI CHINH HOP NHAT QU'k 4 NAM 2017 Cho q4 ket thuc ngay 31 thong 12 nom 2017 Ban thuyet minh Bio cal) (Al chinh hqp nhAt (al) theo)
V. THONG TIN BO SUNG CHO CAC KHOAN MIX TRINH BAY TRONG BANG CAN DOI ICE TOAN NHAT
1. Tien va cac khan twang throng den SO cuei quf SO dau nom
Titn mat 2.139.425.964 1.786.297.518 Ti& girl ngan hang 64.135.909.734 82.989.060.995 Cac khoan wan throng 8.800.000.000 COng 66.275.335.08 93.575.358.513
2. Cac khan du tu. tai chinh Cac khoan dAu tu tai chinh ciia TAp doin bao gom chung khoan kinh doanh, dau tir nom gia den ngay dao hp, du tu vao cong ty lien doanh, lien ket va dAu tu g6p von vao don vi khac. Thong tin ye cac khoan du tu tai chinh cita TAp doan nhu sau:
2a. Dau lu nlm gitr din ngay dtio hgn Khoan tien girl có kjr han tai cac ngan hang.
2b. Dau to vao ding ty lien doanh, lien kit sOcu6i quy
Lcri nhuAn phat sinh sau ngay
Gia Roc dAu ttr COng Gii ggc
S6 din nAm Lqi nhuAn phat sinh sau ngly
dAu to gong
280.679.711.423
Cong ty TNHH Coats Phong Phu C8ng ty c6 phAn dau to phat trien Phong Phu Cpng ty c6 phAn dau to phat trien nha va d8 thj HUD Sai Gem COng ty c8 phan may Da Lot C8ng ty TNHH xay dung Phong Dire xCong ty c6 phAn phat trien nha Phong Phu Daewon Thu Dire C8ng ty 06 pith dAu tu phat trien Phong Phu Lang C8 C8ng ty e.6 phAn May Gia Phtic COng ty e8 phi') Xirc tien Thuong mai va Diu tu Phong Phu Ofing ty CP Dim tu Phong Van C8ng ty TNHH Linen Supply ging
130.661.495.871 215.915.134.449
1.413.913.834 11.413.913.834
(1.356.652.153) 5.412.963.847
(546.686.530) 144.039.514.078
3.998.734.551 12.708.870.788
(1.545.348.570) 17.448.771.430
126.259.457.003 406.939.168.426
85.253.638.578
50.632.741.945
10.000.000.000
6.769.616.000
12.171.270.094
144.586.200.608
7.299.200.000
5.000.000.000
8.469.800.129
18.944.120.000
148.468.495.966
1.009.687.413
1.395.247.976
(1.597.562.463)
1.096.354.287
(545.656.596)
(537.649.660)
(5.000.000.000)
4.651.405.279
233.722.134.544
51.642.429.358
11.395.247.976
5.172.053.537
13.267.624.381
144.040.544.012
6.761.550.340
13.121.205.408
85.253.638.578
10.000.000.000
6.769.616.000
144.586.200.608
8.710.136.237
18.994.120.000 (992.839.076) 17.951.280.924
6.366.000.000 (6.366.000.000)
349.126387354 147.947.483.126 497.074.070.480
16 Ban Muyet minh may la mdi bd Ain hap thanh va phin dupe dpc tong vdi Bko coo rai chinh hqp Melt
TONG CONG TY CO PHAN PHONG PHU Dja chi: 48 Tang Nhan MU, khu phi 3, phutmg Tang Nhan Phu B, quin 9, TP. H6 Chi Minh BAO CAO TAI CHINH HOP NHAT Qt.J' 4 NAM 2017 Cho quS, ket thtic ngay 31 thing 12 nam 2017 Bin thuyet minh Bao cio tai chinh hqp nhAt (tiep theo)
Gii trj phin sa him din nam
Phin lai holac to trong nam
CO tic, lqi nhuin duqc chia trong
nam Cac khoin khac Gia trj phan sir ha-u cuOi quy
Ong ty TNHH Coats Phong Phi 233.722.134.544 266.473.501.527 (284.470.404.518) 189.902.896 215.915.134.449 CEng ty c6 phan diu tu phit trien Phong Phu 51.642.429.358 40.259.453 51.682.688.811 0 Ong ty co phin dau tu phit trien nha va do thj HUD Sai Gen 11.395.247.976 626.727.831 (700.000.000) 91.938.027 11.413.913.834 Ong ty c6 phin may Da Lot 5.172.053.537 655.812.040 (423.101.710) 8.199.980 5.412.963.847 Cong ty TNHH xay dirng Phong Dire 13 .267.624.3 81 (27.796.264) (13.239.828.117) Ong ty co phin phit trien nha Phong Phu Daewon Thu Mk 144.040.544.012 (1.029.934) - 144.039.514.078 Cling ty CP DTPT Phong Phu Lang C8 6.761.550.339 (6.761.550.339) 0 Cong ty CP Me den TM & DT Phong Phu 13 .121.205 .408 235.277.831 (27.810.000) (619.802.45 1) 12.708.870.788 COng ty CP Diu tu Phong Van 17.95 1.280.925 (502.509.495) 17.448.771.430 Cong ty TNHH Linen Supply 0 0 0 0
497.074.070.480 267.500.242.989 (285.621.316.228) (72.013.828.815) 406.939.168.426
2c. Dan tw gdp von vim don Ili kink S6 cuOi quf
Gig g6c Dupheng SO (1;iu nam
Gift g6c 1)ty phong Cling ty c6 phAn nguyen phi lieu det may Binh An Cong ty CP det may Lien Phuong Cong ty CP DTPT Gia Djnh Cong ty c6 phin det may Gia Djnh Phong Phu Ging ty co phin Len Viet Nam °Ong ty TNHH sin xuAt kinh doanh nguyen lieu (Jet may VN Cong ty c6 phin Sai Gbn Rach Gii Cong ty CO phin thucmg mai dich vi Thuan Phu Ging ty c6 phin Hung Phti Cling ty co phan phat trien d8 thj det may Nam Djnh Ging ty co phin bong Tay Nguyen C8ng ty c6 phin PhuOc LOe Cong ty co phin qu6c to Phong Phu Cong ty c6 phin Diu tu Nha vi Phit trien D6 thj Nha Trang °Ong ty c6 phin dau tu phit trien Phong Phi Lang C8 gag
13.027.052.451
32.288.540.334 12.533.634.095
5.852.355.318
(5.852.355.318)
1.337.103.882
(1.337.103.882)
11.282.879.453
(4.725.954.997)
2.984.184.383
(1.078.721.195)
12.018.427.562
(1.368.427.562)
1.813.677.770
7.500.000.000
266.915.000 3.216.754.481
14.093.555.470
10.000.000.000
7.299.200.000
(873.202.569)
135.514.280.199 (15.235.765323)
13.027.052.451
32.288.540.334 12.533.634.095
5.852.355.318
(412.689.372)
1.337.103.882
11.282.879.453
(1.724.881.609)
2.984.184.383
(340.239.134)
12.018.427.562
(1.368.427.562)
1.813.677.770
7.500.000.000
(63.840.180)
266.915.000 3.216.754.481
14.093.555.470
10.000.000.000
128.215.080.199 (3.910.077.857)
17 Ban thuydt minh nay ló nit 1,0 pkin hap Meath ta phai claw dac ding vii Bdo cao gal chinh hap Agit
TONG CONG TY Co PHAN PHONG PHU Dia chi: 48 Tang Nhon Phu, khu phO 3, phoOng l ang Nhon B. qu4n 9, TP. HO Chi Minh BAO CAO TAI CHINH HOP NHAT QUY 4 NAM 2017 Cho quje kit th6c ngay 31 thing 12 nam 2017 Ban thuyet minh Bin ego tai chinh hqp nhat (tiep theo)
Du phOng cho ccic khoim cidu to gop von vat) dun vi khac Nam nay
SO du nam 31.074.004.489 Trich lap dir phong b6 sung 11.325.687.665 SO cuOi qus, 42.399.692.154
3. Phai thu ngan han dm khach hang
SO cuOi quf S6 du nam Phiii thu cdc ben lien quan 140.798.864.462 213.859.465.698 Cong ty TNHH Coats Phong Phu 61.133.310.622 83.849.547.695 C6ng ty co phan dau tu phat trien Phong Phu 49.096.825.798 Cong ty co phan phat trien nha Phong Phil Daewon Thu Dirt 68.330.000.504 67.867.351.724
ang ty CP Vic ti6n thuang moi va Dau tu Phong Phu 10.257.930.237 10.266.070.298 Ong ty c6 phin may Gia Phfic 2.779.670.183 COng ty TNHH Linen Supply Services 1.077.623.099 Pistil thu cdc Mulch hang kluic 381.505.411.843 540.048.302.163 Ong ty TNHH ITG - Phong Phu 110.629.753.768 Cong ty TNHH thuang moi Nhat Khang - 77.737.998.287 Cac khach hang khac 381.505.411.843 351.680.550.108 COng 522.304.276.305 753.907.767.861
4. Tra truft cho ngirei ban Elgin hqn SO cuoi quy SO din nam
Trd truer cho cdc pen lien quan 135.572.092.137 Cong ty CO phan dau ttr Oat trien Phong PH 132.963.177.401 Cong ty TNHH xay dirng Phong Dtic 2.608.914.736 Trd fru& cho ngwei ban kluic 205.499.684.114 64.088.155.615 Picanol KV 28.117.221.876 Cong ty co phan du tu phat trien Phong Phu 136.600.000.000 COc nha cung cap khac 68.899.684.114 35.970.933.739 gong 205.499.684.114 199.660.247.752
5. l'Itiii thu ye cho vay ngin h4n/dai han 5a. Mai thu cho vay ngiin hyn
SO cuOi quf SO diu nam Cho cdc ben lien quan vay Cong ty co Oar' dau ttr phat trien Phong Phu Cong ty co phan phat trien nha Phong Phu Deawon Thu Mc Cho cdc tS char vd cd nhan khdc vay Cong ty c6 phan dau ttr phat trien Phong Phu Cac to chirc, ca nhan khic COng
2.500.000.000
2.500.000.000
157.300.000.000 157.300.000.000
159.800.000.000
169.300.000.000 166.800.000.000
2.500.000.000
6.500.000.000
6.500.000.000 175.800.000.000
18 Ban thuyit minh nay lb nibs bb pkin hpp thanh v6 phat &my dpc cling vat Bdo coo :id chin!, hpp nit&
TANG CONG TY Co PHAN PHONG PHU Dja chi: 48 Tang Nhan Phu, khu phO 3. phuOng Tang Nhcm Phu B, qu4n 9, TP. Chi Minh BAO CAO TAI CHINH HOP NHAT QUY 4 NAM 2017 Cho qujr ket thac ngay 31 Chang 12 nam 2017 Bin thuyet minh Bio cio tai chinh hqp nhit (tiep theo)
5b. Phdi thu vc cho vay ddi hgn SO cuili ciuS, SO du nam
Cong ty CP thtrcmg m0i dich vy Thuan Phu 4.800.000.000 4.800.000.000 Ca nhan 1.656.000.000 1.980.000.000 COng 6.456.000.000 6.780.000.000
6. Phai thu ngin h#n/dai han kink 6a. Pluii thu ngan hgn khdc
SO cutii quj7 SO dau nam Ghi tri Du phong Gia tri Dt.r phong
Phiii thu cdc ben lien quan Cong ty TNHH Coats Phong Phu - CO tirc, lqi nhuOn dtrqc chia C8ng ty CP XTTM vPha
DT Phong Phu - CO tirc, lqi nhuan dtrqc chia Cong ty CP dau tu phat trien Phong Phu - CO tut, lqi nhuan dtrqc chia Cong ty co phan du to phat trien Phong Phu -Phai thu tien lai cho vay Cong ty CP dau tu phat trien Phong Phti - Phai thu tien cho thue dat
x Cong ty co phan phat trien nha Phong Phu Daewon Thu Dirc - Phai thu tien IAi vay Phdi thu cdc to char vd cd nhan khdc Cong ty CP du to phat trien Phong Phu - CO tut, lqi nhuan duqc chia Cong ty CO phan dAu to Oat Wen Phong Phu -Phai thu tien lai cho vay Cong. ty CP dau tu phat trien Phong Phu - Phai thu tien cho thue dat Phai thu chuyen nhuqng dg an du to Cac khoan phai thu ngan hOn khdc
137.168.276.680
136.000.000.000
1.168.276.680
282.441.769.543
97.626.966.668
97.962.912.534
15.918.588.440
28.155.996.716
42.777.305.185
- 230.854.612.397
74.600.000.000
184.716.108
- 71.823.494.446
76.335.968.133
6.988.025.086
922.408.624
(4.542.551.090) 120.905.162.980
- 43.655.996.716
(4.542.551.090) 77.249.166.264
(4.542.551.090)
(4.542.551.090)
COng 419.610.046.223 (4.542.551.090 351.759.775.377 (4.542.551.090)
Ban ihuyit minh nay In mrfir be) ph Of hqp themh res phin duqc 49c sung vai Bdo c4o thi chinh hqp ninit 19
434.257.522.603 - 401.868.488.835
63.991.843.276
45.626.212.402 498.249.365.879 447.494.701.237
TONG CONG TY CO PHAN PHONG PHU Dia chi: -IS I ang Nhcm Phu, khu ph6 3, phutmg Tang Nhcm Phu B, qua'n 9, TP. HO Chi Minh BAO CAO TAICHiNH HOP NHAT OW? 4 NAM 2017 Cho quy ket thtic ngay 31 thang 12 nam 2017 Ban thuyet minh Bin csio tai chinh hqp obit (ti6p theo)
6b. Phdi thu ddi hgn khdc SO cuoi quj,
Gia tri Du phong SO din nam
Gia tri Dg phong Phai thu tien hqp tac kinh doanh Cac khoin ky quy dai han COng
7. Hang din kho A • So cuoi quy
Gia gOc Dv Wiling SO din nam
Gia gtic Dv phong Hang mua dang di tren duorig Nguyen lieu, vat lieu Cong cv, thing cu Chi phi san xuat, kinh doanh der dang Thanh phAm Hang hoa Hang girl di ban
227.077.210.070
51.585.004
456.312.573.917
319.278.005.910 141.755.288
19.707.614.813
(5.951.966.990)
(15.776.762.662)
138.806.974
125.724.124.862
836.264.274
351.831.740.072
253.723.580.545 320.130.465
20.416.609.160
(7.771.060.073)
(134.577.605)
(19.435.833.549) (13.613.077)
COng 1.022.568.745.002 (21.728.729.652) 752.991.256.352 (27.355.084.304)
I inh hinh bien dOng dkr phong giam gia hang din kho Whir sau:
Nani nay
SO du [tam 27.355.084.304
Hoan nhap (5.626.354.652)
SO cal qu* 21.728.729.652
8. Chi phi tra Mem ngAn 4n/dai kin 8a. Chi phi tra &war ngiin hyn
SO en& quf S6 diu nam Chi phi &Ong on, dung cu 325.700.127 341.786.197 Chi phi (long phvc 67.111.291 Chi phi sira chila 1.122.481.190 481.240.201 Chi phi quang cao 483.636.364 Chi phi thue van pitting, nha xuerrig, may indic 1.420.216.000 1.022.200.000 Cac chi phi tra truerc ngin hon khac 335.003.538 508.849.577 COng 3.687.037.219 2.421.187.266
8b. Chi phf Ira trIthe dai haft SO cuOi quy SO tau nam
Cong en, dung cu 8.562.834.676 7.573.251.877 Chi phi sira chaa, nang cap nha men 13.584.292.879 3.287.423.234 Chi phi thue van phang lam viec 1.952.500.000 2.378.500.000 Cac chi phi tra int& dai hvn khac 9.823.541.102 5.986.102.124 Qng 33.923.168.657 19.225.277.235
Ban thin ci minh nay la mot b0 ph¢n h9p theinh vh phai dttqc dipc ding y& Bdo ctio tai chInh hyp nheit 20
TONG CONG TY co PHAN PHONG PHU Dia chi: 48 Tang Nhan Phu, khu phi!) 3, phatang Tang Nhcm Phu B, qu4n 9, TP. Ho Chi Minh BAO CAO TA1 CHiNH HQP NHAT QU'k 4 NAM 2017 Cho quy ket thk ngay 31 thang 12 nam 2017 Ban thuyet minh Blo cio tai chinh harp nhait (tiep theo)
9. Tai san co dinh hitu hinh Thong tin ve bien &Ong tai san co dinh him hinh duce trinh hay o phi Inc 01
10. Tai san CO dinh thue tai ain't
Nguyen gisi GiQ trj hao
mon Gia trj con
101 SO dAu !tam 67.063.327.205 15.741.084.970 51.322.242.235 Tang do nh4n TSCD thue tai chinh 32.229.972.404 Giant do chuyOn sang TSCD hUu hinh (48.958.475.454) (12.092.924.158)
KhAu hao trong nam 3.800.436.085 Phan loci lai SO cuOi nam
50.334.824.155
7.448.596.897 42.886.227.258
11. Tai san c6 dinh vo hinh
Nguyen gia Gia trj hao
mon Gia trj con lqi
SO du 'tam 3.582.749.880 270.111.101 3.312.638.779 Tang do XDCB 25.931.000
Giam khac (151.000.000) (151.000.000)
Khau hao trong nam 38.888.899
SO add nam 3.457.680.880 158.000.000 3.299.680.880
12. Chi phi xay dun co. ban d& dang
SO cutii quf SO din nam
Chi phi mua sam TSCD 14.360.181.420 7.184.250.135
XDCB der dang 368.363.678.115 396.825.494.593
Chi phi sira chaa lan TSCD 2.362.764.000 5.413.781.016 ging 385.086.623.535 409.423.525.744
21 Ban tInlych minh nay la mot b(5 phMt hop thimh va phen dtmc dpc cling voi Brio cao tat chinh hpp nhdt
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TONG CONG TY Co PHAN PHONG PHU Dia chi: 48 TAng Nhan Phu, khu phi) 3, phuting TAng Nhon Phu It. (min 9, TP. I-16 Chi Minh BAO CAO TA1CHiNH HOP NHAT QIn? 4 NAM 2017 Cho quy ket thilc ngay 31 thing 12 nam 2017
13. Lqi the thtrang mai NfuTen gia So dau nam 61.306.069.300 SO cuoi quj, So d.
TONG CONG TY Co PHAN PHONG PHO Dia chi: 48 Tang Nhan Phu, khu phi) 3, phuOng I ang Nhan Phu B, quan 9, TP. Ho Chi Minh BAO CAO TA1CHiNH HOP NHAT QU's? 4 NAM 2017 Cho quY kit thnc ngiy 31 thing 12 ram 2017 Bin thuyit minh Bao cio tai chinh nhit (tiep theo)
17. Phai tra ngtroi lao dOng Cac khoan tien Itrang, phy cap. tien thtrang... con phai tra cho cong nhan vien.
18. Chi phi phai tra ngan han
Phai Ira cdc ben lien quan Tap doin det may Viet Nam- Chi phi lai vay phai tra
SO cuOi guf S6 du tam 2.388.175.127 2.388.175.127
I'/wi Ira cdc to chirc viz cd nhan khdc (10%) 7.788.662.545 3.807.284.597 Chi phi tra lai vay phai tra 1.332.293.720 1.054.552.357 Chi phi hoa hen 853.729.046 1.483.888.743 Chi phi nghi mat 2.363.636.364 Chi phi gia cong 978.195.403
Chi phi khac 2.260.808.012 1.268.843.497 CAng 10.176.837.672 3.807.284.597
19. Phai trii 1141i kink 19a. Phai tra itgatt hun Ahtic
SO cuOi guf SO dau nam Pluii tra car ben lien quan 1.931.426.263 8.689.777.904 TAp doan det may ViAt Nam - Phai tra tien lAi vay 1.931.426.263 2.489.777.904 Tap doin det may WONam - Phai tra tien co tirc Cong ty CP dAu ttr va phat trien Phong Phu - Tien mon 1.200.000.000 Ong ty CP dAu to va phat trien Phong Phu - Tien chuyen nhtrqng co phan nhAn trtrac 5.000.000.000 Phai nyi cdc den vi viz ca nhan khac 33.189.619.896 22.104.121.125 Cong ty CP dAu to va phat trien Phong Phu - Tien chuyen nhtrqng co phan nhA'n tram 5.000.000.000 Kinh phi ding doin, bao hiem xa hOi, bao hiem y to va bao hiem that nghiep 8.817.761.146 4.574.672.919
vay phai tra 15.010.005.202 14.885.491.314 CO arc phai tra 851.966.695 963.092.165 NhAn kjf guy, 14, cage ngin hen 29.500.000 Cac khoan phai tra ngin hart khac 3.509.886.853 1.651.364.727 ging 35.121.046.159 30.793.899.029
19b. Phil In dal hyn Aide SO cuoi quy S6 dau nava
NhAns (mg trtrac du an va nhAn gap yen harp tic dau to tai chinh 25.326.000.000 6.826.000.000 - Cong ty co phan Del may Lien Phwang 5.226.000.000 5.226.000.000 - Cong ty 7'NHH Xcly dung Phong Due 18.500.000.000 - Nhan Op von caa cac to chile, ca nhcln
khac 1.600.000.000 1.600.000.000 Nhan kjf quy dai h4n Ichic 6.727.500.000 6.727.500.000 COng 32.053.500.000 13.553.500.000
Ban thnycit minh thy la m61 bO ph¢n Imp thank va phai dupe doc cimg yeti B6o cho tal chinh hop nheh 24
TONG CoNG TY CO PHAN PHONG PHU Dja chi: 48 Tang Nhan Phu, khu phO 3, phuang Tang Nhcrn Phu B, (pan 9, TP. He Chi Minh BAO CAO TAI CHINH HOP NHAT QUY 4 NAM 2017 Cho qujr kit thic ngay 31 thing 12 nom 2017 Ban thuyet minh BIo can till chinh hqp nhAt (tiep theo)
20. Vay va no thue tai chinh ngiin han/dai kern 20a. Vay va nn Mut? !al chhth nglin hyn
SO cuOi qua SO du nom Vay va n9. thue tai chinh ngtin lrnnr phai Ira cac ben lien quan 20.000.000.000 26.500.000.000 Tap doan det may V* Nam 20.000.000.000 26.500.000.000 Vay va n9 dud tai Minh ngtin burr pluii Ira clic to chav va ca nhan khtic 1.397.131.448.930 1.116.070.620.193 Vay ngin han ngan hang 1.397.131.448.930 1.109.674.620.193 - Ngan hang dew to va phcit tran Viet Nam 68.854.831.568 195.279.479.089 - Nglin hang TNHH m Of thanh vien HSBC (V1V) 161.726.753.324 130.611.584.851 - Ngin hang TMCP cong thurmg Viet Nam 282.028.370.462 245.036.124.211 - Ngcin hang TMCP ngoai thuang Viet Nam 741.893.473.691 423.133.389.300 - Ngan hang Viet Nam Thuang Tin 4.721.670.000 - Ngan hang TMCP sai Gan - Ha Nio . 132.758.837.349 50.483.759.859 - Chi nheinh ngan hang thuang PlQi co ph& quern clOi Khanh Hoa 9.869.182.536 24.385.015.966 - Ngan hang thuang mai co. pliasn quoc to Viet Nam — Chi nhcinh quiln 2, TP. Ho Chi Minh 36.023.596.917 Vay ngin han t6 chirc khic 6.396.000.000 Cong ty co pluin queic to Phong Phu 6.396.000.000 Vay dai han den han tra. 163.396.621.679 21.361.238.893 COng 1.580.528.070.609 1.163.931.859.086
20b. Vay va nu' thttj fin chinh dal /run
SO cu6i quf, SO du nom Vny va nn (hut' trii child; din 11(in phai tra cric lien lien
quill' 531.012.225.976 521.193.160.628 Tap (loan del may Viet Nam 531.012.225.976 521.193.160.628 Vay dai han ngan hang 594.621.367.685 380.604.541.008 Ngan hang TMCP &fru to va phat tr4n Viet Nam 1.320.000.000 3.080.000.000 Ngrin hang TNHH mat thanh Wen HSBC (Viet Nam) 18.293.351.566 Ngiin hang throng MO co phcin ngooi thuong Viet Nam 531.602.504.656 307.526.567.058 Ngan hang throng mai co; phan An Binh 373.334.668 744.000.000 Ngcin hang thuong mpi co ph4n cling throng Viet Nam 17.765.528.361 Ngan hang thurmg mpi ca phan Viet Nam Throng Tin 43.560.000.000 45.514.689.264 Ngan hang throng mai ca phan sai Gon - Ha Nal 5.445.933.120 Vay dai han cac t8 chirc khic 259.564.437.388 293.999.565.107 Cong ty ca phan bat Ong son Thong 32.000.000.000 32.000.000.000 Onshine Investment Limited 70.331.598.080 70.331.598.080 Ifirose Shokai Co., Ltd (4 40.413.207.973 Quy boo ve mai trurYng Viet Nam 3.850.000.000 6.030.000.000 Vay dai han cac ca nhan (xi) 153.382.839.308 145.224.759.054 Na thue tai chinh (") 19.540.727.604 8.301.392.606 Trai phieu thu&ng dai han (xi") 200.000.000.000 314.000.000.000 Cong 1.604.738.758.653 1.518.098.659.349
Ball thin tir nnnh nay is mOt b¢ ph4n It9p thanh va phth dwor doc cling ven Belo ctio fin chinh hop niscif
TANG CONG TY CO PHAN PHONG PHO Dja chi: 48 Tang Nhcrn Phu, khu ph6 3, phu&ng Tang Nhan Phu B. qu4n 9. TP. HO Chi Minh BAO CAO TAI CHINH HOP NHAT QUY 4 NAM 2017 Cho quS, ket thfic ngay 31 thing 12 nitm 2017 Ban thuyet minh Bio cao tit chinh hirp nhit (tiep theo)
21. Dv phong phai tra ngiin han/clai han , Da phong phai tra ngan hp lien quan den dir phOng tn.). CAp thoi v*.
22. Quy khen thuiing, phtic IQi So cuOi quj, So dau nam
Quy khen thuang 3.876.192.673 3.017.335.807 Quy ph& 19i 2.630.210.960 1.722.687.826 Quy thuang Ban wan lj/. dit, hanh 1.821.292.514 200.917.514 C§ng 8.327.696.147 4.940.941.147
&in ihuyit minh nay la nicit pkin App thanh vu phiii (Jinx dfic cling vai &do c4o tut chinh kip melt
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374.087.960.000 372.620.950.000
374.087.960.000 359.417.850.000
TONG CONG TY CO PHAN PHONG PHU Dia chi: 48 Tang Nhon Phu, khu phO 3, phuong Tang Nhon Phu B, quin 9, TP. HO Chi Minh BAO CAO TAT CHINH HOP NHAT QUir 4 NAM 2017 Cho quj, ket thic ngay 31 thing 12 am 2017
23a. Chi tilt Win gap ctia chti se hau SO cuOi quf SO du nam
23b. Co phieu S6 cuai q[u. s6 dau nam
So lucmg co phieu Clang ky ph& hanh 74.670.891 73.350.581 SO (wing c6 phieu d phat hanh 74.670.891 73.350.581 - Co philu phi,' thong 74.670.891 73.350.581 - CO phieu int ddi SO luvng co phieu duvc mua Iii - Co phieu pito thong - Co phiiu tat deli SO lucing co phieu dang Itru hanh 74.670.891 73.350.581 - Co phieu phi) thong 74.670.891 73.350.581 - Co phiiu uu do i Manh gia co phieu dang luu hanh: 10.000 VND.
VI. THONG TIN BO SUNG CHO CAC KHOAN MIX TRINH BAY TRONG BAO CAO KET QUA HOAT DQNG KINH DOANH H 1P NHAT
1. Doanh thu bin hang vi cung cap djch vu Nam 2017 Nam 2016
Doanh thu bin hang Ma 376.203.836.928 598.303.185.672 Doanh thu bin thanh pham 2.517.276.680.870 2.469.290.022.626 Doanh thu cung cap dich vu 129.335.048.454 148.265.611.099 Doanh thu kinh doanh bat dang sin du to 21.405.130.487 Doanh thu khac 1.241.629.000 1.243.891.500 Cong 3.024.057.195.252 3.238.507.841.384
2. Cac khan gram trir doanh thu Nam 2017 Nam 2016
Chiet khau thtrang mai (1.568.353.653) (298.623.134) Guam gia hang ban
Hang ban bi tra tai (1.994.628.535) (422.400.325) COng (3.562.982.188) (721.023.459)
Ban dwell minh nay la mot bd plkin hop [hanh va ph& claw d9c cung yen &Jo cao tbi chlnh h9p nhdt 28
TONG CONG TY Co PHAN PHONG PHU Dia chi: 48 Tang Nhcm Phu, khu phe 3, phutrng Tang Nhon Phu B, quan 9. TP. HO Chi Minh BAO CAO TAI CHiNH HOP NHAT Q1.1i' 4 NAM 2017 Cho quY ket thuc ngay 31 thing 12 am 2017 Ban thuyet minh Brio cio tai chinh hqp nhiit (tiep theo)
3. Gia von hang ban Nam 2017 Nam 2016
Gia von ctia hang Ma da ban 372.550.471.878 551.859.517.501 Gia ven cua thanh phAm da ban 2.277.611.744.676 2.142.506.667.659 Gia von cua dich vu da cung al) 86.003.494.441 62.783.438.701 Gia von cua thanh phAm bAt Ong san da ban 17.917.551.986 Gia von khac 1.052.715.757 932.836.210 Dkr phbng giam gia hang ton kho (5.104.806.614) 4.157.477.570 COng 2.732.113.620.137 2.780.157.489.627
4. Doanh iliu hunt ding tai chinh
Nam 2017 Nam 2016 Lai tien giri kitting ky hart 238.181.229 398.466.240 Lai tien gai c6 ky han 869.785.421 547.105.641 Lai den cho vay 12.865.612.976 12.844.779.980 Co ttic, lqi nhuan ducc chia 13.480.669.200 23.136.456.000 Lai chenh lech ty gia phat sinh 5.960.620.726 8.343.988.830 Lai chenh lech t) gia do danh gia lai cac khoan muc tien t c6 gtic ngoai to 461.581.432 18.698.983 Thu nhap do nhtrcmg ban cac khoan dAu to dai han 23.328.009.481 46.595.389.033 Doanh thu hoat Ong tai chinh khac 150.743.224 161.495.823 C8ng 57.355.203.689 92.046.380.530
5. Chi phi tai chinh Niim 2017 Nam 2016
Chi phi lai vay 133.300.320.327 106.372.005.230 Lai tra chain 498.282.658 LO chenh lech tjt gia da thtrc hien 3.681.008.467 11.163.270.388 LS chenh lech ty' gia chua thtrc hien 1.701.350.783 15.513.754.851 Chi phi chuyen nhugng thanh 19 cac khoan du tu 100.000.000 1.705.834.654 Dtr phong/Hoan nhip di; phong cac khoan du tu tai chinh 6.325.687.665 340.239.134 Dieu chinh giam to do kh6ng chuyin nhucmg c6 phan Cling ty Co phen Den to Phong Van (2.059.089.300) Chi phi hoat deng tai chinh khac 1.217.847 6.096.009 COng 145.109.585.089 133.540.393.624
Ban thu it minh nay la mat ha phan hop thanh vo ph& duoc dcc cling veri Bdo cho tai chin!, hup nhui 29
TONG CONG TY CO PHAN PHONG PHC1 Dia chi: 48 Tang Nhan Phu, khu OS 3, phuting Tang Nhan Phu B, quan 9, TP. Ho Chi Minh BAO CAO TAI CHINH HQP NHAT QUY 4 NAM 2017 Cho quY Ickt thac ngay 31 thong 12 nom 2017 Ban thuyet minh Bao coo tai chinh hqp nhit (al) theo)
6. Chi phi ban hang Nam 2017 Nam 2016
Chi phi cho nhan vien 30.473.669.840 30.511.824.194 Chi phi nguyen lieu, vat lieu 247.509.621 220.370.395 Chi phi khau hao tai san co djnh 80.748.445 87.131.280 Chi phi mua ngoai 20.412.339.513 22.065.993.172 Chi phi khic 59.571.796.063 53.411.108.883 COng 110.786.063.482 106.296.427.924
7. Chi phi quit) ly doanh nghiep Nam 2017 Nam 2016
Chi phi cho nhan vien 93.280.340.116 91.138.892.920 Chi phi nguyen lieu, vat lieu 6.837.049.049 6.921.578.869 Chi phi thue NIA le phi 10.147.195.261 9.753.879.215 Chi phi khau hao tai san co djnh 4.321.036.836 2.559.799.430 Chi phi phan bO lqi the thuang mai 5.292.220.720 2.648.407.489 Chi phi du phang (5.330.135.680) 87.673.800.482 Chi phi khac 74.116.760.427 74.953.394.397 COng 188.664.466.729 275.649.752.802
8. Thu nhap khic
Nam 2017 Nam 2016 Lai thanh ly, nhuqng ban tai san co dinh 11.540.090.741 Thu Wen bOi thuorng boo hiem 12.500.000.000 2.829.298.178 Tien phut vi pham hop ang 3.771.638.889 4.392.447.844 Thu nhap khac 1.138.064.180 1.927.808.342 COng 28.949.793.810 9.149.554.364
9. Chi phi khic Nam 2017 Nam 2016
LS thanh ly, nhuqng ban tai san c6 djnh 2.383.034.169 30.790.439 Tien thue &At bo sung 2.592.893.096 Phot do vi phom hqp ding 120.000.000 35.607.582 Chi phi khac 3.034.177.447 198.627.299 COng 8.130.104.712 265.025.320
Ban rhuyer minh nay k) m0 ba ph in hop thanh va phal dugs d9c can v61 &Jo ado chlnh hop nhdt 3 0
TONG CONG TY CO PHAN PHONG PHU Dia chi: 48 Tang Nhon Phu, khu phO 3, phuOng Tang Nhon Phu B, qu4n 9, TP. HO Chi Minh BAO CAO TAI CHINH HOP NHAT QUY 4 NAM 2017 Cho guy kCt thilc ngay 31 thing 12 nam 2017 Ban thuyet minh Ban can tai chinh hqp nhAt (tie'p theo)
10. Lai co ban/suy giam tren co phieu
Loi nhu4n ke toan sau thue thu nh4p doanh Nam nay Nam trtarc
nghiep ctia co (long tong ty me 188.592.637.706 300.398.280.405 Trich qup khen thuOng, phuc Iqi (26.265.049.668) (26.704.522.668) Loi,nhu4n tinh Iii co ban/suy giam tren di phieu 162.327.588.038 273.693.757.737 So.h.rorng binh quart gia quyen dm c6 phieu pho thong dang km hanh trong nam 73.350.581 73.350.581 Lai co ban/suy giam tren di phieu 2.213 3.731
TP. hi Minh, ngay thang 01 nam 2018
Lc Thi Tii Anh NgtrOi lap bieu
Ding Thanh Phu& Ke Wan trigrng
Pham Xuan Trinh ting Giam thic
31 Ban thuyit minh nay 16 meit b6 phdn hop thanh vit pita, duor doc ding rdi B6o ctio tai chinh hop nhdt
