Mfiu CBn/SGDItCM-()6

(Ban hanh kem theo Quy4t dinh s6 07/2013/QD~SGDIICM ngay 24/07/2013 cua

TGD SGDCK TPHCM vS Quy chS Cong bo thong tin tai SGDCK TPHCM)

T A P D O A N H O A C H A T V I E T N A M

C O N G T Y C O P H A N B O T G I A T L I X

So: 12/2017/CBTT-HDQT V/v: CBTTBCTC Quy 1/2017 va giai trinh biin dong KQKD Quy 1/2017

CONG HOA XA H O I C H U NGHIA VIET N A M

, "• Doc lap TLV do - Hanh phuc

lhanhphd 116 Chi Minh, ngay 18 thang 04 nam 2017

Kinh giii: - UY BAN C I I I T N C K l i O A N NllA N U O C - SO G I A O D l C l ! C H U N G K I I O A N IP . I K ) CUV MINI!

Cong ty: CONG TY CO P I T A N B O T GIAT L I X

Ma chung khoan: L I X Dia chi try so chinh: S6 3, Duong s6 2, KIM, P. Linh Trung, Q. Thu Due, TPTICM

Loai cong b6 thong tin: L124 gia •72gia DbAt thuang L.lthco yeu cau I'd'dinh ky:

Noi dung thong tin cong bo C""):

Cong ty Co phan Bot giat L I X xin tran trong thong bao toan van:

- Bao cao tai chinh Quy 1/2017

- Giai trinh bicn dong ket qua kinh doanh Quy 1/2017

Thong tin nay da dugc cong bo trcn irang thong tin dicn tu ciia Cong ty vao ngay 18/04/2017 tai duang dan www.lixco.com ciia Cong ty.

Chung toi xin cam ket cac thong tin cong bo trcn day la dung su that va hoan toan chju trach nhiem truac phap luat ve noi dung cac thong tin da cong bo.

Doan Thj lam

C O N G T Y C O P H A N B O T G I A T L I X M a so thue: 0301444263

So: 03/2017/CV-HDQT V/v: Giai trinh bien dong K Q K D quy 1/2017

C O N G H O A X A HOI C H U N G H I A V I E T N A M Doc lap - Tir do - Hanh phiic

TR Hd Chi Minh ngay 18 thang 04 nam 2017

Kinh sai: - U Y BAN C H L T N G KHOAN NHA NlTOC - SOf GIAO DICH CHlTNG KHOAN TP.HCM

- T6 chuc phat hanh : C O N G T Y C O P H A N E O T G I A T L I X - Ma chumg khoan : L I X - Dia chi: 863, duong s6 2, KP 4, P.Linh Trung , Q.Thu Due , TP.HCM

Can cu Thong tu s6 155/2015/TT-BTC ngay 06/10/2015 ciia Bo Tai Chinh ve viec huong dan cong bo thong tin tren thi truong chung khoan .

Cong Ty Co Phan Bpt Giat Lix chung toi xin giai trinh bien dong ket qua kinh doanh tren bao cao tai chinh quy 1/2017 so voi quy 1/2016 nhu sau :

- Lgi nhuan sau thul quy 1/2017 : 35,19 dong . - Lgi nhuan sau thu6 quy 1/2016 : 46,51 ddng . - Lgi nhuan giam : 11,32 ty d6ng

ti le giam 24,34%

• Nguyen nhan : Quy 1/2017 so voi quy 1/2016 doanh thu ban hang tang 7,94% nhung gia von hang ban tang 13,28% do gia ca nguyen vat lieu dau vao tang , ty gia ngoai te tang nen lgi nhuan giam 11,36%) tuong duong 10,9 ty d6ng .

- Cac chi phi khac ciia cong ty khong c6 bien dong Ion .

CONG TY CO PHAN BOT GIAT LIX So 3 datog so 2, KP4, P. L inh Trung, Q.Thu Di c, TpHCM, VN

DT: (08) 38966803 - 38964072 FAX: (84.8) 38967522 Email : P.ketoan@lixco.com Website : www.lixco.com

BAO CAO TAI CHINH QUI I NAM 2017

(TOAN CONG TY)

Dffn v| bao cao : C 6 N G TY CO PHAN BOT GIAT LIX (Tong h^) Mau so BOl-DN Dja chi: KP 4, P.Linh Trung, Q.Thu Diic, TP. HCM Ban hanh theo Thong tu so 200/2014/tT - BTC

Ngay 22/12/2014 cua Bo Tai Chinh

BANG CAN DOI K E TOAN Ngay 31 thang 03 nam 2017

Don vi tinh: VND

TAX SAN Ma sd

Thuyet minh So cuoi ky Sd dau nam

A. TAX SAN NGAN HAN xoo 403.930.371.544 418.998.169.292 . Tien va cac khoan tirong duong tien 1X0 V . l 129.055.847.182 128.261.720.839

I.Tien 111 29.055.847.182 8.261.720.839 2. Cac khoan tuang ducmg tien 112 100.000.000.000 120.000.000.000 I I . Dau tir tai chinh ngan han X20 - -

1. Chung khoan kinh doanh 121 -

2. Dir phong giam gia chung khoan kinh doanh (*) 122 - -

3. Dau tu nam giu den ngay dao han 123 I I I . Cac khoan phai thu ngSn h^n 130 93.731.001.548 108.071.350.672 1. Phai thu ngSn han cua khach hang 131 V.2 85.236.289.636 105.475.004.734 2. Tra truac cho nguai ban ngin han 132 5.577.046.992 1.559.399.625 3. Phai thu noi bo ngan han 133 - -

4. Phai thu theo tiln dp k i hoach hgp dong xay dung 134 - -

5. Phai thu ve cho vay ngin han 135 - -

6. Phai thu ngan han Ichac 136 V.3 2.917.664.920 1.036.946.313 7. Du phong phai thu ngin han kho doi (*) 137 - -

8. Tai san thieu cha xu* ly 139 - -

IV. Hang ton kho 140 155.907.271.752 139.426.422.610 1. Hang ton kho 141 V.4 155.907.27L752 139.426.422.610 2. Du phong giam gia hang t6n kho (*) 149 - -

V. Tai san ngin hgn khac 150 25.236.251.062 43.238.675.171 1. Chi phi tra truac ngan han 151 V.8a 261.958.373 11.252.000 2. Thu^ GTGT dugc khiu tru 152 24.625.116.020 43.227.423.171 3. Thue va cac khoan khac phai thu Nha nuac 153 349.176.669 -

4. Giao dich mua ban lai trai phi§u chinh phu 154 . - -

5. Tai san ngan han khac 155 - -

B. TAI SAN DAI HAN 200 355.158.255.844 361.511.614.089 I . Cac khoan phai thu dai h^n 210 - -

1. Phai thu dai han cua khach hang 211 - -

2. Tra truac cho nguai ban dai han 212 - -3. V6n kinh doanh a dan vi true thugc 213 - -

4. Phai thu noi bo dai han 214 - -

5. Phai thu \h cho vay dai han 215 - -

Trang 1

Don vi bao cao : C 6 N G TY CO PHAN BOT GIAT LIX (T6ng h^) M S U SO BOl-DN Dja chi: KP 4, PXinh Trung, Q.Thu Dii-c, TP. HCM Ban hanh theo Thong tu s6 200/2014/tT - BTC

Ngay 22/12/2014 cua Bo Tai Chinh

BANG CAN DOI K E TOAN Ngay 31 thang 03 nam 2017

Don vi tinh: VND

TAI SAN Ma s6

Thuyet minh So cuoi ky So dau nam

6. Phai thu dai han khac 216 - -7. Du phong phai thu dai han kho doi (*) 219 -

I I . Tai san c6 dinh 220 274.681.452.470 280.464.925.968 1. Tai san c6 dinh h&u hinh 221 V.6 243.356.136.586 248.936.473.427 - Nguyen gid 222 361.105,092.097 360.239.332.097 - Gid tri hao mdn lUy ke (*) 223 (117.748.955.511) (111.302.858.670) 2. Tai san c6 dinh thue tai chinh 224 - -

- Nguyen gid 225 - -

- Gid tri hao mdn luy ke (*) 226 - -

3. Tai san c6 dinh v6 hinh 227 V.7 31.325.315.884 31.528.452.541 - Ngicyen gid 228 37.912.696.300 37.912.696.300 - Gid tri hao mdn lUy ke (*) 229 (6.587.380.416) (6.384.243.759)

IIL Bit dong san dau tu 230 - -- Nguyen gid 231 - -- Gid tri hao mdn luy ke (*) 232 - -IV. Tai san dfr dang dai han 240 182.000.000 -1. Chi phi san xuit, kinh doanh dor dang dai han 241 2. Chi phi xay dung co ban da dang 242 V.5 182.000.000 -

V. Dan tu tai chinh dai h^n 250 55.000.000.000 55.000.000.000 1. Dau tu vao cong ty con 251 - -

2. Dau tu vao cong ty lien doanh. Hen ket 252 55.000.000.000 55.000.000.000 3. Dau tu gop von vao dan vi khac 253 -4. Du phong diu tu tai chinh dai han (*) 254 - -5. Diu tu nim giu: den ngay dao han 255 - -VL Tai san dai ban khac 260 . 25.294.803.374 26.046.688.121 1. Chi phi tra truac dai han 261 V.8b 21.249.485.874 22.001.370.621 2. Tai san thue thu nhap hoan lai 262 ^V.14 4.045.317.500 4.045.317.500 3. Thi6t bj, vat tu, phu tung thay thi dai h ^ 263 -4. Tai san dai han khac 268 -

TONG CONG TAI SAN 270 759.088.627.388 780.509.783.381

Trang 2

Don vi bao cao : C 6 N G TY CO PHAN BQT GIAT LIX (T6ng horp) Mau s6 BOl-DN

Dia chi: KP 4, P.Linh Trung, Q.Thu Dire, TP. HCM Ban hanh theo Thong tu s6 200/2014/TT - BTC Ngay 22/12/2014 cua Bp Tai Chinh

BANG CAN DOI K E TOAN Ngay 31 thang 04 nam 2017

N G U O N V 6 N Ma s6 Thuyet minh S6 cuoi liy So dau ndm

C . N Q P H A I T R A 300 279.773.138.555 329.342.675.377

I . N Q N G A N H A N 310 254.109.577.064 301.409.640.926

1. Phai tra nguai ban ngan han 311 V.IO 138.366.471.221 140.359.985.705

2, Nguai mua tra tien trudc ngin han 312 9.305.625.516 12.096.751.463

3. ThuS va cacichoan phai nop Nha nu6c 313 V . l l 2.346.272.838 13.442.783.448

4. Phai tra ngucri lao dong 314 17.960.105.297 39.448.206.864

5. Chi phi phai tra ngin han 315 V.12 18.644.223.876 11.889.095.072

6. Phai tra noi bo ngin han 316 - -

7. Phai tra theo ti§n do \k hoach hgp d6ng xay dung 317 - -

8 . Doanh thu chua thuc hien ngin han 318 - 0

9. Phai tra ngin han khac 319 V.13a 9.211.830.746 6.383.417.936

10. Vay va na thue tai chinh ngin han 320 V.9 55.000.000.000 71.657.556.080

11. D\ phong phai tra ngin han 321 _

12. Quy khen thuang, phuc Igfi 322 3.275.047.570 6.131.844.358

13. Quy binh 6n gia 323 - -

14. Giao dich mua ban lai trai phieu Chinh phu 324 - -

IL N Q D A I H A N 330 25.663.561.491 27.933.034.451

1. Phai tra nguai ban dai han 331 V.IO 21.042.983.601 23.544.983.601

2. Ngucyi mua tra tien truac dai han 332 - -

3. Chi phi phai tra dai han 333 - -

4. Phai tra noi bp v l v6n kinh doanh 334- - -

5. Phai tra noi bp dai han 335 - -

6. Doanh thu chua thuc hien dai han 336 - -

7. Phai tra dai han khac .337 V.13b 4.620.577.890 4.388.050.850

8. Vay v^ np thue tai chinh dai han 338

9. Trai phieu chuyen doi 339 - -

10. C6 phiauuudai 340 - -

11. Thu6 thu nhap hoan lai phai tra 341 - -

12 . Dir phong phai tra dai han 342 - -

13 . Quy phat triin khoa hoc va cong nghe 343 - -

Trang 3

Dffn vi Uo do : C 6 N G TY CO PHAN BQT GIAT LIX (Tong h(^)

Dja chi: KP 4, P.Linh Trung, Q.Thu Due, TP. HCM

Mau so BOl-DN

Ban hanh theo Thong tu s6 200/2014/TT - BTC Ng^y 22/12/2014 cua Bp Tai Chinh

BANG CAN DOI K E TOAN Ngay 31 thang 04 nam 2017

NGUON VON Ma so Thuyet minh S6 cuoi ky Sd 6hu ndm

D. VONCHUSOHUtJ 400 479.315.488.833 451.167.108.004

L V 6 N C H U S6 HlTU 410 V.15 479.315.488.833 451.167.108.004

1. V6n g6p cua chu so huu 411 324.000.000.000 324.000.000.000

- Co phieu pho thong c6 quy8n bilu quySt 411a 324.000.000.000 324.000.000.000

- Co phieu uu dai 411b 2. Thang duv6nc6 phan 412 - -

3. Quy6n chpn chuy6n d6i trai phi8u 413 4. V6n khac cua chu so huu 414 - -

5. C6 phiau qu5 ( *) 415 - -

6. Chenh l?ch danh gia lai tai san 416 - -

7. Chenh lech ty gia hdi doai 417 _ _

8. Quy dau tu phat triln 418 6.343.199.015 6.343.199.015

9. Quy h6 tra sdp xip doanh nghiep 419 10. Quy khdc thupc von chu sa huu 420 - -

11. Lpi nhuan sau thu6 chua phan phdi 421 148.972.289.818 120.823.908.989 - LNST chua phan ph6i luy k8 dSn cu6i ky tru6c 421a 120.823.908.989 120.823.908.989

- LNST chua phan phoi ky nay 421b 28.148.380.829 12. Ngu6n v6n dhu tu XDCB 422 - -

H . NGUON KINH PHI VA QUY KHAC 430 0 0 1. Nguon kinh phi 431 - -

2. Ngu6n kinh phi da hinh thanh TSCD 432- - -

TONG CONG NGUON VON ( 440 = 300 + 400) 440 759.088.627.388 780.509.783.381

Trang 4

Don vi bao cao : Cong ty Co phan Bot giat Lh Dia chi: Phirotig Linh Trung, Quan Thu Due,

Tong hop

Mau s6 B 02 - DN (Ban hanh theo Thong tu s6 200/2014/TT-BTC

Ng^y 22/12/2015 cuaBO Tki Chinh)

BAO CAO K E T QUA QUI

HOAT DQNG KINH DOANH I NAM 2017

Don vj tinh : dong

LUY KE TU DAU NAM DEN

CHI TIEU MA SO

THUYET CUOI Qui NAY MA SO

NAM NAY NAM TRlTOC NAM NAY NAM TRU6C

1 2 3 4 5 6 7 1. Doanh thu ban hang va cung cip djch vy 01 VLl 491.310.763.471 451.797.446.073 491.310.763.471 451.797.446.073

2. Cic khoan giam trir doanh thu 02 VI.2 14.829.245.943 10.347.740.549 14.829.245.943 10.347.740.549

3. Doanh thu thuanv^ ban h^ngv^ cung cip dich vu (10 = 01- 02) 10 VI.3 476.481.517.528 441.449.705.524 476.481.517.528 441.449.705.524

4. Gi^ von hang b^n 11 VI.4 391.618.354.306 345.709.313.218 391,618.354,306 345.709.313.218

5. Lpi nhuan gpp ve ban hang v^ cung cip dich vu (20 = 10 - 11) 20 84.863.163.222 95.740.392.306 84.863.163.222 95.740.392.306

6. Doanh thu hoat dpng tai chinh 21 VL5 1.519.101.636 3.170.909.061 1.519.101.636 3.170.909.061

7. Chi phi t^i chinh 22 VI.6 1.214.409.782 1.345.079.144 1.214.409.782 1.345.079.144 Trong d6: Chi phi iSi vay 23 1.001.260.538 1.195.730.261 1.001.260.538 1.195.730.261

8. Chi phi ban h^ng 25 VI.9 31.591.737.202 42.537.337.119 31.591.737.202 42.537.337.119

9. Chi phi quan ly doanh nghif p 26 VI.9 18.334.521.944 8.540.190.144 18.334.521.944 8.540.190.144

10. Lgi nhuan thuin tu hoat dpng kinh doanh {30 = 20+(21-22) - 30 35.241.595.930 46.488.694.960 35.241.595.930 46.488.694.960 (25+26)}

n . Thu nhap kMc 31 VI.7 37.660.000 26.402.350 37.660.000 26.402.350

12. Chi phikh^c 32 VI.8 93.779.894 900.000 93.779.894 900.000

13. L ^ nhuan kh c (40 = 31-32 ) 40 (56.119.894) 25.502.350 (56.119.894) 25.502.350

14. TSng loi nhugn ke toan tru6c thue (50 = 30+ 40) 50 35.185.476.036 46.514.197.310 35.185.476.036 46.514.197.310

15. Chi phi thue TNDN hien hinh 51 V L l l 7.037.095.207 9.302.839.462 7.037.095.207 9.302.839,462

16. Chi phi thue TNDN ho3n lai 52 VL12 17. Lgi nhuan sau thul thu nhap doanh nghiep (60=50-51-52) 60 28.148,3 0.829 37.211.357.848 28.148.380.829 37,211.357.848

18. Lai CO ban tren c6 phieu (*) 70 869 1.148 869 1.148

19. LSi suy giam tren co phieu {*) 71 0 0 0 0

Nguai lap, KTT,

Pham Thj Kim H6ng

L|^ngay 17 thang 04 nam 2017 Giam doc,

D<m vi bao cao : Cong ty C6 phhn Bot giat Lix Mau so B 03 - DN Dia chi: Phirong Linh Trung, Quan Thu Dire, ( Ban hanh theo Thong tir so 200/2014/TT-BTC

TONG HOrp Ngay 22/12/2014 cua Bo Tai Chinh )

BAO CAO LlTU CHUYEN TIEN T E (Theo phircng phap gian tiep )

QUI I NAM 2017

c m TIEU Ma s6

Thuyet minh Ky nay Ky truo e

1 2 3 4 5

L Lull chuyin tien tir boat dong kinh doanh

1. Lpi nhuan trie&c thue 01 35J85.476.036 46.514.197.310

2, Dieu chinh cho cac khoan

- Khiu hao TSCD 02 V.9, 10 6.649.233.498 4.720.752.699

- Cac khoan du phong 03

- Lai, 16 chenh lech ty gia hoi doai do danh gia lai cac khoan muc tien te co goc ngoai te 04

- Lai, 16 tu hoat dong dau tu 05 (1.151.977.779) (2.350.219.431)

- Chi phi lai vay 06 1.001.260.538 1.195.730.261

- Cac khoan dieu chinh khac 07

3. Lpi nhuan tit hoat dong kinh doanh tru&c thay 08 4L 683.992.293 50.080.460.839

doi von iiru dong

- Tang, giam cac khoan phai thu 09 32.709.013.762 10.248.057.721

- Tang , giam hang t6n kho 10 (16.480.849.142) 13.159.119.876

- Tang , giam cac khoan phai tra (kh6ng k l lai vay phai tra, 11 8.009.192.150 (29.346.385.178)

thue thu nhap doanh nghiep phai nop )

- Tang , giam chi phi tra truac 12 501.178.374 289.369.966

- Tang , giam chung khoan kinh doanh 13

- Tien lai vay da tra 14 (43.757.559) (222.535.816)

- Thu€ thu nhap doanh nghiep da n6p .. - :A5 V.18 (15.889.318.999) (25.227.822.035)

- Tien thu khac tu hoat dong kinh doanh •16 0

- Tien chi khac cho hoat dong kinh doanh 17 (2.850.263.455) (4.091.220.600)

Luu chuyen tien thuhn tie hoat dong kinh doanh 20 47.639.187.424 14.889.044.773

I I . Lini chuyen tien tir boat dong dau tu

1. Tien chi de mua sim , xay dung TSCD va cac tai san 21 V.9,11 (31.408.077.000) (29.685.893.517)

dai han khac

2. Tien thu tu thanh ly , nhugng ban TSCD va cac tai san 22 0 0

dai han khac Trang 6

CHI TIEU Ma so

Thuyet minh Ky nay Ky tru'O'c

1 2 3 4 5

3. Ti8n chi cho vay , mua cac cong cu ng cua don vi khac 23 V.2

4. Tien thu hoi cho vay , ban l^i cac cong c\ ng cua don vi kha 24

5. Tien chi dau tu gop von vao don vi khac •' 25

6. Tien thu hoi dau tu gop von vao dorn vj khac i. 26.

7. Tien thu lai cho vay , co tuc va lgi nhuan dugc chia 27 1.136.443.623 2.435.458.321

Luu chuyin tiin thuhn tit hoat dong dhu tu 30 (30,27L633J77) (27,250.435,196)

m . Liru chuyen tien i\x hoat dong tai chinh

1. Tien thu tir phat hanh co phieu , nh^n von gop cua chu so hij 31

2. Tien tra lai von gop cho cac chu so hihi, mua l^i co phieu 32

cua doanh nghiep da phat hanh

3. Tien thu tu di vay 33 V.15 7.842.039.000 49.836.455.500

4. Tien chi tra ng goc vay 34 V.15 (24.415.466.704) (60.524.304.945)

5. Tien chi tra ng goc thue tai chinh 35

6. Co turc , lgi nhuan da tra cho chu huai 36 0 0

Luu chuyen tien thudn tit hoat dong tai chinh 40 (16,573,427.704) (10.687.849.445)

Lini chuyen tiin thu4n trong ky ( 50 = 20 + 30 + 40 ) 50 794.126.343 (23.049.239.868)

Tien va twang dirong tien dau ky 60 128.261.720.839 245.600.303.279

Anh huong cua thay doi ty gia hoi doai quy doi ngoai te 61

Tien va twong du-ong tien cuoi ky ( 70 = 50 + 60 + 61) 70 V . l 129.055.847.182 222.551.063.411

Lap, ngay 17 thang 04 nam 2017

Trang 7

D(m vi bao cao : Cong Ty Co Phan Bot Giat Lix Man so B 09 - DN

Dja chi: Phyong Linh Trung, Quan Tbii Dire, (Ban h^h theo Thong tu s6 200/2014/TT-BTC

TONG HQfP Ngay 22/12/2014 cua Bp Tai ChinM )

BAN THUYET MINH BAG CAO TAI CHINH

QUI I NAM 2017

I. Dac diem boat dong cua doanh nghiep :

I . Hinh thurc so hCru von : Cong ty co phan, trong do nha nirac giir 51% von.

2 . LTnh vyc kinh doanh : San xuat va thuang m^i.

3 . Nganh nghe kinh doanh : Cong nghiep san xuat cac chit tiy rua tong hgfp va my phim, san

xuat va kinh doanh cac loai hoa chit, bao b i ; kinh doanh xuat nhap khau ; kinh doanh bit dpng san .

4. Chu ky san xuat, kinh doanh thong tbvdiig

5. Dac diem boat d ng ciia doanh nghiep trong nam tai cbinb co anb bvong den Bao cao tai chinh

6. Can true doanh nghiep

- Danh sach cac dan vj true thuoc khong co tu each phap nhan hach toan phu thuoc .

+ Ten : Chi nbanb Cong Ty Co Phan Bot Giat Lix

Dja chi: 233 Nguyin Trai, Phuang Thugng Dinh , Quan Thanh Xuan , TP.Ha Noi

+ Ten : Chi nbanb Cong Ty Co Phan Bot Giat Lix tai Binb Du-ong

Dja chi: A-6 , A-12 KCN Dai Dang , Phuang Phu Tan , TP. Thu Diu Mpt, Tinh Binh Duong

+ Ten : Cong Ty C6 Fhkn Bot Giat Lix - Chi nbanb tai B5c Ninb

Dja chi: L6II - 1.1, KCN Que V6 2 , Xa Nggc Xa, Huy?n Qu6 V6 , Tinh Bic Ninh

+ Ten : Cong Ty C6 Phan B t Giat Lix - VPDD Tai TP.HCM

Dja chi: LD-02.05, Toa nha Lexington , 67 Mai Chi Thp , P. An Phu , Quan 2 , TP.HCM

II. Ky ke toan , dom vi tien te su- dung trong ke toan :

1. Ky ke toan nam : bat dau tu ngay 01/01 va ket thuc vao ngay 31/12

2. Don vi tien te su* dung trong ke toan : d6ng VN .> '7 t •

m. Chuan mure va Che do ke toan ap dung :

1. Che do ke toan ap dung : Che dp k8 toan doanh nghiep Vi?t Nam

2 . Tuyen bo ve viec tuan thu Chuan muc ke toan va Cbe d^ ke toan Viet Nam

Bao cao tai chinh dam bao da tuan thu yeu ciu cua cac Chuin muc k§ toan va Chi dp k l toan doanh nghiep

Vi^tNam dupe ban hanh theo Thong tu so 200/2014/TT - BTC ngay 22/12/2014 cua Bp Tai Chinh cung nhu

cac Thong tu huong dan thgrc hien Chuan muc va Chi dp ke toan cua Bp Tai Chinh trong viec lap Bao cao

tai chinh

I V . Cac chinh sach ke toan ap dung :

1. Nguyen tac chuyen doi Bao cao tai chinh lap bang ngoai te sang Dong Viet Nam : kbong eo

2. Cac loai ty gia hoi doai ap dung trong ke toan : ty gia giao djcb tbyc te va ty gia ghi so ke toan .

3. Nguyen tac ghi nhan cac kboan tien va cac khoan tuong duong tien :

- Tien va cac khoan tirong duong tien bao gom tien mat, tien gixi ngan hang , tien dang chuyen va cac khoan

dau tu ngan han co thai han thu hoi hoac dao han khong qua 03 thang ke tu ngay mua, de dang chuyen doi thanh

mpt luang tien xac djnh cung nhu khong co nhi8u rui ro trong vipc chuyen doi thanh tien

- Tien giii ngan hang la tien gui khong ky han

4. Nguyen tic ke toan no phai thu :

- No phai thu thuang mai va cac khoan phau thu khac dupe ghi nhan theo hoa dan , chung tu .

5. Nguyen tac ghi nhan hang ton kho :

- Nguyen tac ghi nhan hang ton kho : Gia thuc te .

- Phuang phap tinh gia tri hang ton kho : Binh quan gia quyen.

- Phuang phap hach toan hang t6n kho : ke khai thuang xuyen .

- Phuang phap lap d\ phong giam gia hang ton kho :

6. Nguyen t4c ghi nhan va cac khau hao TSCD , TSCD thue tai chinh va bat dong san dau tu :

- Nguyen tic ghi nhan TSCD ( hiru hinh , v6 hinh , thue tai chinh ) :

Nguyen gia = Gia mua (truac VAT) + Thue (neu co) + Chi phi

- Phuang phap khau hao TSCD huu hinh , v6 hinh , thue tai chinh : Theo phuang phap duong thang.

7. Nguyen tac ke toan thue TNDN hoan lai:

- Thue thu nhap hoan lai la khoan thue thu nhap doanh nghiep se phai nop hoac se duorc hoan lai do chenh lech

tam thai giua gia tri ghi s6 cua tai san va ng phai tra cho muc dich Bao cao tai chinh va cac gia trj diang cho muc dich

thue . Thue thu nhap hoan lai phai tra dugc ghi nhan cho tat ca cac khoan chenh lech tam thai chju thue . Tai san

thul thu nhap hoan lai chi dugc ghi nhan khi ch4c chin trong tuang lai se co lgi nhuan tinh thu8 d8 su dung nhixng

chenh lech tam thai dugc khau trir nay.

- Gia tri ghi so cua tai san thue thu nhap doanh nghif p hoan lai dugc xem xet lai vao ngay ket thuc nam tai chinh

va se dugc ghi giam den muc dam bao chic chan co du lgi nhu^n tinh thue cho phep lgi ich ciia mpt phan hojc

toan bp tai san thue thu nhap hoan l^ii dugc su dung . Cac tai san thue thu nhap doanh nghiep hoan lai chua dugc ghi

nhan truac day dugc xem xet lai vao ngay ket thuc nam tai chinh va dugc ghi nhan khi chic chin c6 du lgi nhuan tinh

thue de CO the su dung cac tai san thue thu nhap hoan lai chua ghi nhan .

- Tai san thue thu nhap hoan lai va thue thu nhap hoan lai phai tra dugc xac dinh theo thue suit du tinh se ap dung

cho nam tai san dugc thu hoi hay ng phai tra dugc thanh toan dua tren cac muc thul suit co hif u lire tai ngay ket thuc

nam tai chinh . Thul thu nhap hoan lai dugc ghi nh|n trong Bao cao k8t qua hoat dong kinh doanh tru khi lien quan

den cac khoan myc dugc ghi thing vao von chu sa hiru khi do thue thu nh^p doanh nghiep se dugc ghi thang vao von

chu sa hiru . Trang 9

8. Nguyen tac ke toan chi phi tra truo e :

- Cong cy , dung cu : dugc phan b6 vao chi phi theo phuang phap duong thing vai thai gian phan bo khong *

qua 02 nam

- Ti8n thue di t : dugc phan bo theo thai han thue quy dinh tren hgp dong thue dit

9. Nguyen tac ghi nhan chi phi phai tra

- Dugc ghi nhan dua tren cac uac tinh hgp ly ve so tien phai tra cho cac hang hoa , dich vu da su dung .

10. Nguyen tac ghi nhan von chu so* h£ru : ' •

- Von dau tu cua chu sa huu dugc ghi nhan theo so thyrc te da dau tu cua cac co dong .

- Nguyen tac ghi nhan chenh l§ch ty gia

- Nguyen tac ghi nhan lgi nhuan chua phan phoi.

11. Nguyen tac va phuong phap ghi nhan doanh thu :

- Doanh thu ban hang hoa , thanh pham : dugc ghi nhan khi phan Ian rui ro va lgi ich gan lien viec so huu

cung nhu quyen quan ly hang hoa , thanh phim do dugc chuyin giao cho nguai mua, va khong con ton tai yeu to

khong chac chan dang ke lien quan den viec thanh toan tien , chi phi kem theo hoac kha nang hang ban bi tra lai.

- Doanh thu cung cap djch vy : dugc ghi nhan khi khong con nhirng yeu to khong chac chan dang ke lien quan

den viec thanh toan tien hoac chi phi kem theo . Truong hgp dich vu dugc thuc hien trong nhieu ky ke toan thi doanh

thu dugc ghi nhan can cu vao ty If dich vu hoan thanh tai ngay ket thuc nam tai chinh.

12. Cac nguyen tic va phuong phap ke toan khac.

V. Thong tin bo sung cho cac kboan muc trinh bay trong Bang can doi ke toan (Don vj tinh : dong)

1. Tien Cuoi ky 31.03.17 Diu nam 01.01.17

- Tien mat 1.252.078.216 675.511.040

+ TilnmatVND 954.259.276 371.787.500

+ Tiln mat ngoai te (USD) C ) 297.818.940 303.723.540

- Tien gui ngan bang khong ky ban 27.803.768.966 7.586.209.799

+ Tiln gui VND 20.123.805.199 7.252.644.753

+ Tianguingo^it?(USD)(**) 7.679.963.767 333.565.046

+ Tiln gui ngoai t? (EUR) (***) 0 0

- Tien dang chuyen 0

- Tien gdl ngan bang co ky ban 100.000.000.000 120.000.000.000

+ Tien gai VND 100.000.000.000 120.000.000.000

Cong 129.055.847.182 128.261.720.839

(^) USD 13,114.00

(**) USD 337,676.54

(***) EUR 0.00

2. Phai thu cua khach hang Cu6iky3L03.17 Dau nam 01'.01.17

a . Phai thu cua khach hang ng4n han 85.236.289.636 105.475.004.734 ^

-Cty TNHH Djch Vu EB 8.849.805.252 9.770.123.663

- Lien Hiep HTX TM TP.Ho Chi Minh 25.046.805.981 36.389.382.210

- Cty TNHH San Xuk Hoang Nam . 13.283.584.000 10.810.800.000

- Cty TNHH MM Mega Market ( Viet Nam ) 2.071.300.382 14.959.896.914

- Toyotsu Chemiplas Corporation 10.574.602.381 10.665.937.949

- Cac khach hang khac 25.410.191.640 22.878.863.998

b . Phai thu cua khach hang la cac ben lien quan 0 0

Khong phat sinh 0 0

3 . Phai thu khac

Cu6iky3L03.17 Dau nam 01.01.17

3 . Phai thu khac Gia tri Du phong Gia tri Du phong

a. Ngin ban 2.917.664.920 0 1.036.946.313 0

- Ky cugc , ky quy 41.000.000 0 808.623.660 0

- T ^ limg 370.900.000 0 0 0

- Phai thu khac 2.505.764.920 0 228.322.653 0

b. Dai bain 0 0 0 0

- Ky cugc , ky quy 0 0 0

4. Hang ton kho :

Cuoi ky 31.1 93.17 Dau nam 01.01.17

4. Hang ton kho : Gia goc Du* phong Gia goc Du phong

- Hang mua dang di duong 0 0 7.332.652.940 0

- Nguyen lieu, vat lif u 84.606.4^3.249 0 78.337.800.115 0

- Cong cy, dung cu 2.752.006.185 0 821.266.720 0

-Chi phiSX,KDdadang 111.480.830 0 216.286.265 0

- Thanh pham 58.084.353.896 0 43.076.979.218 0

- Hang hoa 3.029.033.046 0 2.317.472.806 0

- Hang hoa bat dong san 7.323.964.546 7.323.964.546

Cong 155.907.271.752 c 139.426.422.610 0

Trang 11

- Gia tri hang ton kho u dong , kem , mat pham chat khong c6 kha nang tieu thu tai thai diem cuoi ky ; Nguyen nhan

va huong xu ly doi vai hang ton kho u dong, kem , mit phim chit;

- Gia tri hang ton kho dung dl the chip , cim co bao dam cac khoan ng phai tra tai thai dilm cu6i ky

- Ly do din den viec trich lap them hoac hoan nhap du phong giam gia hang ton kho

5. Tai san dff dang dai han : Cu6iky3L03.2017 Dau nam 01.01.2017

a. Xay dung co* ban dd dang 182.000.000 0

+Thiet ke ban ve thi cong va lap d\ toan kho thanh phim tai CN Binh Duang 182.000.000 0

Cong 182.000.000 0

6. Tang giam TSCD huu binh

Khoan muc Nh cu^

v t kiln true

M^y m6c

thiet bi

Phuong tif n

van tai

Thiet bi

d.cu quan ly

TSCD hull hinh

khac T6ng cOng

Nguyen gia

So dir dau nam 165.082.412.645 175.854.097.124 14.652.586.842 4.650.235.486 360.239332.097

- Mua trong nam 765.960.000 99.800.000 865.760.000

- Diu tu XDCB hoan thanh 0

- Thanh ly, nhugng ban 0

So du cuoi nam 165.848372.645 175.953.897.124 14.652.586.842 4.650.235.486 0 361.105.092.097

Gia tri bao mon liiy ke 0

So du dau nam 44.804.753.404 57.118.134.603 7.193.002.818 2.186.967.845 111302.858.670

- Khau hao trong nam 2.225.891.009 3.767.505.745 334.055.751 118.644.336 6.446.096.841

- GTCL thanh ly , nhugng ban 0

- Thanh ly , nhugng ban 0

So du cuoi nam 47.030.644.413 60.885.640348 7.527.058.569 2305.612.181 117.748.955.511

Gia tri con lai 0

- T^i ngay dau nam 120.277.659.241 118.735.962.521 7.459.584.024 2.463.267.641 248.936.473.427

- Tai ngay cuoi nam 118.817.728.232 115.068.256.776 7.125.528.273 2.344.623.305 243.356.136.586

- Gia trj con l^i cuoi nam cua TSCD huu hinh dung de the chap, cam co dam bao cac khoan vay :

- Nguyen gia TSCD hiru hinh cuoi nam da khiu hao het nhirhg van con su d\ing :

Khoan muc Nh^ cira

vgt kien true

M^y m6c

thiet bi

Phuong tifn

vgn tai

Thilt bj

d.cu quan ly

TSCD hiru hinh

khde Tong cong

- Tai ngay diu nam 20.208.104.845 17.673.203.709 4.022.432.242 1.302.217.463 43.205.958.259

- Tai ngay cuoi nam 20.208.104.845 17.673.203.709 4.022.432.242 1.302.217.463 43.205.958.259

- Nguyen gia TSCD cuoi nam cha thanh ly :

- Cac cam ket ve viec mua, ban TSCD huu hinh co gia trj Ian trong tuang lai:

Trang 12

- Cac thay ddi khac ve TSCD huu hinh

7. Tang, giam TSCD v6 hinh :

Khoan muc Quyln sir dung dat

Quyln phat hanh

Ban quyen bing s ng ehl

Phan mem vi tinh

TSCD v6 hinh kh e T6ng cong

Nguyen gia

So du dau nam 37.912.696.300 'i 37.912.696.300

- Mua trong nam 0

- Tao ra tu npi bg doanh nghif p 0

- Tang do hgp nhat kinh doanh 0

- Tang khac 0

- Chuyin sang CCDC 0

So du cuoi nam 37.912.696.300 0 37.912.696.300 ^

Gia trj hao mon liiy ke

So du dau nam 6.384.243.759 6.384.243.759

- Khau hao trong nam 203.136.657 203.136.657

- Thanh ly, nhugng ban

So du cuoi nam 6.587.380.416 0 6.587.380.416

Gia tri con lai

- Tai ngay dau nam 31.528.452.541 0 31.528.452.541

- Tai ngay cuoi nam 31,325.315.884 0 0 0 31.325.315.884

- Nguyen gia TSCD v6 hinh cuoi nam da khau hao hit nhung van con su dung :

8. Chi phi tra truo'c Cu6iky3L03.17 D 4 u nam 01.01.17

a. Ngan han 261.958.373 11.252.000

- Mua bao hiem tai san 261.958.373 0

- Cac khoan khac 0 11.252.000

b. Dai ban 21.249.485.874 22.001.370.621

- Tiln thue dat trong KCN Qui V6-BicNinh 15.832.995.000 15.931.335.000

- Tien mua van phong a Quan 2 (*) 3.898.292.703 3.920.696.574

- Cong cv, dyng cy 504.123.487 796.042.301

- Cac khoan khac 1.014.074.684 1.353.296.746

(*): Hien tai, nha van phong a Q u ^ 2 chua co giay chung nh^n Quyln sir dyng dit, quyln sa huu nha a va tai san khac gin lien vai dat

Trang 13

Cu6iky 31.03.17 T r o n g n a m D3u nam 01.01.17

9. V a y ngSn h^n

GiA t r i So CO kha

nSng tra ngr T a n g G i a m

C h e n h lech

ty gia Gia tr i •

So CO itha nang tra rnf

- Vay ngan hang 0 0 7.842.039.000 (24.415.466.704) (84.128.376) 16.657.556.080 16.657.556.080

- Vay cua T^p Doan Vingroup 55.000.000.000 55.000.000.000 0 0 0 55.000.000.000 55.000,000.000

Cong 55.000.000.000 55.000.000.000 7.842.039.000 (24.415.466.704) (84.128.376) 71.657.556.080 71.657.556.080

10. Phai tra nguM ban

Cu6iky 31.03.2017 D S u n a m 01.01.2017

10. Phai tra nguM ban G\A t r |

So c6 kha nSng

tra nor Gia t r i So c6 kha nang tra nqr

a. Cdc khoan phdi tr^

ngirM ban ng^n h^n 138.366.471.221 138.366.471.221 140.359.985.705 140.359.985.705

- A.R Stanchem P V T . L T D 0 0 5.049.779.280 5,049.779.280

- Cty H6a CMt Soft - SCO 17.193.634.861 17.193.634.861 10.926.069.869 10.926,069,869

-Cty T N H H UIC Vi$ tNam 16.043.495.491 16.043.495.491 15.870.039,181 15,870.039.181

-CNCty CdPhanTico 15.089.392.714 15.089.392.714 4.609.515.207 4.609.515.207

- Cty CP DT & xay Lap Thanh A n 3.574.851.000 3.574.851.000 18,509.563.000 18.509.563.000

- Cac khdch hang khac 86,465.097.155 86.465.097.155 85.395,019.168 85.395.019.168

b. C i c khoan phai irk ngirdi ban dai han 21.042.983.601 21.042.983.601 23.544.983.601 23.544.983.601

-Cty T N H H Qu6cT6 Unilever Vie t N a m 21.042.983.601 21.042.983.601 23.544.983,601 23.544.983.601

c . Pha i tra ngirM b^n 1

cac ben lien quan : 3.625.783.590 3.625.783.590 S.746.723.427 5.746.723.427

- Cty Vat Tu Va X N K Hoa Chit

204.953.650 204.953.650 116.792.500 116.792.500

- Cty CP X N K Hoa Chat MiSn Nam

2.886.004.000 2.886.004.000 3.487.517.000 3.487.517.000

-Cty CP Hoa Chit Vi^t Tr i I52.695.84C 152.695.84C 129.713.127 129.713.127

- Cty CP BOt Gi$t va Hoa Chat Diic Giang C C 1,707.750.00C 1.707.750.000

- Cty T N H H 1 TV HC Co Bar Mi6n Nam

I 382.130.10( 382.130.10( ) 304.950,80( ) 304.950,800

Trang 14

11. Thue va cac khoan phai nop nha nuo'c So dau nam 01.01.17

So phai nop quy 1 nam

2017

So da nop quy 1 nam 2017

So cuoi ky 31.03.17

a. Phai nop : I.THUE 13.442.783.448 14.785.858.572 25.882.369.182 2.346.272.838

- Thue gia tri gia tang 2.085.436.000 3.206.796.379 4.456.378.155 835.854.224 - Thue gia tri gia tang hang nhap khau 0 3.622.030.209 3.622.030.209 0 - Thue xuat, nhap khau 0 183.070.767 183.070.767 0 - Thue thu nhap doanh nghiep 10.360.914.159 7.038.472.094 15.889.318.999 1.510.067.254 - Thue thu nhap ca nhan 996.155.529 . 727.300.003 1.723.455.532 0 - Thue tai nguyen 277.760 1.189.120 1.115.520 351.360 - Thu8 su dung dat phi nong nghiep 0 - Tien thue dit 0 - Thue mon bai 7.000.000 7.000.000 0

ILCAC KHOAN PHAI NOP KHAC 0 2.729.894 2.729.894 0 - Cac khoan phi, le phi 0 0 - Cac khoan phai nop khac 0 2.729.894 2.729.894 0

Cong 13.442.783.448 14.788.588.466 25.885.099.076 2.346.272.838 b. Phai thu

- Thu8 thu nhap ca nhan 0 0 349.176.669 349.176.669 Cong 0 0 349.176.669 349.176.669

12. Chi phi phai tra Cuoi ky 31.03.17 Dau nam 01.01.17

- Trich truoc chi phi tien iucmg trong

thai gian nghi phep

- Chi phi trong thai gian ngung kinh doanh

- Chi phi trich truac tam tinh gia v6n hang

hoa ,thanh pham BDS da ban

- Cac khoan trich truac khac 18.644.223.876 11.889.095.072 Cong 18.644.223.876 11.889.095.072

13. Phai tra kbac CuSiky 31.03.17 Dau nam 01.01.17 a. Ngan ban :

- Kinh phi cong doan 1.069.882.838 784.067.138 - Bao hiem xa hoi 1.277.515.200 0 - Bao hiem y te 225.376.425 0 - Bao hiem that nghiep .4- 98.586.400 0 - Cac khoan phai tra, phai nop khac 6.540.469.883 5.599.350.798

Cong 9.211.830.746 6.383.417.936 b. Dai ban :

- Nhan ky quy, ky cugc dai han 4.620.577.890 4.388.050.850 Cong 4.620.577.890 4.388.050.850

14. Tai san thue thu nhap hoan lai Cuoi ky 31.03.17 Dau nam 01.01.17

- Tai san thul thu nhap hoan lai lien quan din khoan chenh lech tam thai dugc khau tru

4.045.317.500 4.045.317.500

Tai san thue thu nhap hoan lai 4.045.317.500 4.045.317.500 Trang 15

15. Von chu so hiru a. Bang doi chieu bien dong von cua chii so hiru

Cac khoan myc thuoc von chu sa hOii

Von g6p cua chu sd hQu

Thang du v6n CO phan

Q u y k chgn

chuySn d6i trai phidu

Quy diu tu phat tri^n

Chenh i^ch tygia

LNST chua phan phoi va cac quj

Cong

A 1 2 3 4 6 7

S6 dir dSu aim tra&c 216.000.000.000 60329.733.015 176.430.505.078 452.760.238.093

- Ting von trong nSm trudc 108.000.000.000 (108.000.000.000) 0

- LSi trong n3m trudc 157.311.358.911 157.311.358.911

- Trich quy du trO" b6 sung V D L , DPTC 54.013.466.000 (54.013.466.000) 0

- Trich quy K T , phuc (18.504.489.000) (18.504.489.000)

- Chia c6 tuc 2015 bang ti^n (75.600.000.000) (75.600.000.000)

- T9m ung CO tirc 2016 bSng tien (64.800.000.000) (64.800.000.000)

- Giam khac 0

S6 du-cuoi ndm trirdc 324.000.000.000 0 0 6.343.199.015 0 120.823.908.989 451.167.108.004

S6dird4u n9m nay 216.000.000.000 0 0 6.343.199.015 0 120.823.908.989 451.167.108.004

- Tang v6n trong nam nay 0 0 0

- Lai trong nam nay 28.148.380.829 28.148.380.829

- Trich quy DIPT , b6 sung VDL 0 0

-Trich quy KT.phiiclffi 0

-Chia CO tuc 2015 bing tien 0

- Tgm img CO tire 2016 bang tien 0

- Giam khac 0

S6 dir cuoi nim nay 216.000.000.000 0 0 6.343.199.015 0 148.972.289.818 479.315.488.833

b. Chi tiet von g6p cua chu s6 hjhi Cuoi ky 31.03.17 Dau nam 01.01.17

- V6n gop cua Nh^ nu6c 165.240.000.000 165.240.000.000

- V6n gop cua c c d6i tuong kh c • 158.760.000.000 158.760.000.000 COng . • 324.000.000.000 324.000.000.000

c. Cic giao djch ve von v61 cdc chu sd* hiru phSn phoi c6 tu-c , chia lgi nhu n Cuoi ky 31.03.17 Dau nam 01.01.17

- V6n dau tu cua chu so hihi

+ V6n g6p diu nam 324.000.000.000 324.000.000.000

+ v6n g6p tang trong nSm 0

+ V6n g6p giam trong nam 0 0

+ Von gop cuoi nam 324.000.000.000 324.000.000.000

- C6 tuc va loi nliuan da chia 0 0

Trang 16

d. C6 phiiu Cuoi k y 31.03.17 Dau nam 01.01.17

- S6 lu(?ng CO phi6u dSng k y phat h nh 32.400.000 32.400.000

- S6 lirgfng co phi6u bdn ra cong chiing 32.400.000 32.400.000

+ C6 phidu ph6 thong 32.400.000 32.400.000

+ Co phieu uu dai ( loai dugrc phan loai la von chu sa huu )

- S6 lu(?ng c6 philu dugc mua lai ( c6 phi u quy )

+ C6 phi u ph6 thdng

+ C6 phi6u uu dai (lo^i dugc phan loai la v6n chu sa hftu)

- S6 lugng c6 phi6u dang luu hanh

+ C6 phiau pho thong 32.400.000 32.400.000

+ Co phieu uu dai ( loai dugc phan loai la von chii sa hChj )

* Menh gia c6 phiSu dang luu hanh 10.000 d6ng 10.000 d6ng

d. C6 tire Cuoi ky 31 .03.17 D 4 u nam 01.01.17

- C6 tuc da cong b6 sau ngay kit thuc ky ki toan nam

+ C6 tuc da cong b6 tren co phi6u ph6 thong

+ C6 tuc da cong b6 tren c6 phi6u uu dai

- C6 tire cua c6 phieu uu dai liiy chua dugc ghi nhan

e. cac quy ciia doanh nghif p Cuoi ky 31 .03 .17 Dau nam 01.01.17

- Quy diu tu phat triSn 6.343.199.015 6.343.199.015

- Quy d\ ph6ng tai chinh 0 0

- Quy khac thupc v6n chu sa hiju

16. cac khoan muc ngoai Bang can doi ke toan Cu6i ky 31 .03.17 DSu nam 01.01.17

a. Ngo i tf cac lo i -USD 350.790,54 28.060,41 -EUR 0,00 0,00

b.Ngkho doi da xurly 1.192.429.695 1.192.429.695

-T^i TP.HCM 719.357.115 719.357.115 -Tai CN Ha Noi 473.072.580 473.072.580

* Nguyen nhan da xoa so ke toan ng kho doi: hau het cac khach hang trong danh sach ng kho doi da rai khoi dja

diem kinh doanh va khong co kha nang thanh toan ng.

Trang 17

VL Thong tin bo sung cho cac kboan muc trinh bay trong bao cao ket qua boat dong kinh doanh DVT : ddng

Nam nay Nam' truo'c So PS Qui I Nam 2017 So PS Qui I Nam 2016

1. Tong doanb thu ban bang va cung cap djcb vu

a. Doanb thu

- Doanh thu san pham 454.261.202.393 429.539.767.494

- Doanh thu hoat dong khac 37.049.561.078 22.257.678.579

Cong 491.310.763.471 451.797.446.073

Nam nay Nam truo c So PS Qui I Nam 2017 So PS QiiilNam 2016

2. Cac kboan giam tru 14.829.245.943 10.347.740.549 Trong do

- Chiet khau thuong mai 14.715.368.821 10.005.608.238

- Hang ban bi tra l i 113.877.122 342.132.311

- Giam gia hang ban

Nam nay Nam truo'c

S6 PS Qui I Nam 2017 So PS QiiilNam 2016

3. Doanb thu tbuan ve ban bang va cung cap dich vu 476.481.517.528 441.449.705.524

Trong do

- Doanh thu san phim 439.431.956.450 419.192.026.945

- Doanh thu hoat dpng khac 37.049.561.078 22.257.678.579

Nam nay Nam truo'c So PS Qui 1 Nam 2017 So PS Qui I Nam 2016

4. Gia von hang ban

- Gia von cua san pham da ban 356.267.723.643 325.265.641.246

- Gia von cua ho^t dgng khac da cung cip : > 35.350.630.663 20.443.671.972

- D\ phong giam gia hang ton kho

- Cac khoan ghi giam gia von hang ban

Cong 391.618.354.306 345.709.313.218

Nam nay Nam truo'c S6 PS Qui I Nam 2017 S6 PS Qui I Nam 2016

5. Doanh thu boat dong tai chinh

- Lai tien gui, tien cho vay 1.179.320.912 2.379.775.881

- Lai ban ngoai t? 12.000.000

Trang 18

- Co tuc, lgi nhuan dugc chia - Lai chenh l§ch ti gia 327.780.724 791.133.180 - Lai ban hang tra cham , chiet khau thanh toan *

- Doanh thu hoat dong tai chinh khac Cong: 1.519.101.636 3.170.909.061

Nam nay Nam truo^c So PS Qui I Nam 2017 So PS Qui I Nam 2016

6. Chi phi tai chinh i ' " ' - Lai tien vay 1.001.260.538 1.195.730.261 - Chiet khau thanh toan, lai ban hang tra cham 10.986.661 0 - L6 do thanh ly cac khoan dau tu tai chinh - L6 chenh lech ti gia 202.162.583 149.348.883 - L§ chenh l§ch ti gia chua thuc hien - Chi phi tai chinh khac - Cac khoan ghi giam chi phi tai chinh

Cong: 1.214.409.782 1.345.079.144

Nam nay Nam tru'O'c

S6 PS Qui I Nam 2017 So PS Qui 1 Nam 2016 7. Thu nhap khac

- Thanh ly , nhugng ban TSCD 0 22.402.350 - Thu tu ng kho doi da xur ly 0 4.000.000 - Tien ho trg di dai CN Ha Noi 0 0 - Cac khoan khac 37.660.000

Cong: 37.660.000 26.402.350

Nam nay Nam truo'c So PS Qui I Nam 2017 So PS Qui I Nam 2016

8. Chi phi khac - Gia tri con lai cua TSCD va chi phi thanh ly 0 0 - Cac khoan bi phat 92.729.636 0 - Cac khoan khac 1.050.258 900.000

Cong : 93.779.894 900.000

9. Cbi phi b n h ng va chi phi quan ly doanb nghiep ' Nam nay Nam truoc

9. Cbi phi b n h ng va chi phi quan ly doanb nghiep ' S6 PS Qui I Nam 2017 So PS Qui I Nam 2016

a. Cac kboan chi phi quan ly doanh nghiep phat sinh trong ky 18.334.521.944 8.540.190.144

- Chi phi nhan vien quan ly 9.674.816.007 4.405.022.476

- Chi phi nguyen vat lieu , do diing quan ly 921.933.432 301.547.988

- Chi phi khdu hao tai san c6 djnh 957.049.323 390.931.564

- Thul, phi va If phi 45.866.520 581.944.470

- Chi phi dich vu mua ngoai 2.286.272.423 1.327.086.593

- Cac khoan chi phi khac 4.448.584.239 1.533.657.053

Trang 19

b. Cac khoan chi phi ban hang phat sinh trong ky 31.591.737.202 42.537.337.119 - Chi phi nhan vien 4.898.170.193 5.784.497.263 - Chi phi khuy^n mai 2.116.189.681 355.938.906 - Chi phi dung cu , do dung 40.789.458 36.060.000 - Chi phi khau hao tai san co dinh 641.768.528 475.116.260 - Chi phi dich vu mua ngoai 10.662.550.922 18.662.746.221 - Cac khoan chi phi Idiac 13.232.268.420 17.222.978.469

J , ,1

Nam nay Nam truoc S6 PS Qui I Nam 2017 So PS Qui I Nam 2016

10. Chi phi san xuat kinh doanh theo yen to - Chi phi nguyen lieu, vat lieu 338.948.968.164 302.811.327.062 - Chi phi nhan cong 38.727.018.886 37.259.597.954 - Chi phi khau hao tai san c6 djnh 6.649.233.498 4.720.752.699 - Chi phi djch vu mua ngoai 20.049.675.752 25.279.014.781 - Chi phi khac bang tien 20.518.004.121 20.553.674.342

Cgng: 424.892.900.421 390.624.366.838

Nam nay Nam truo c S6 PS Qui I Nam 2017 So PS Qui I Nam 2016

11. Chi phi thue thu nhap DN bifn hanh

- Chi phi thue thu nhap doanh nghiep tinh tren thu nh§p chiu 7.037.095.207 9.302.839.462

thue nam hien hanh

- Di6u chinh chi phi thu§ thu nhap doanh nghiep cua cac

nam truac vao chi phi thue thu nhap hien hanh nam nay

- T6ng chi phi thu8 thu nhap doanh nghiep hien hanh

Nam nay Nam truo'c

S6 PS Qui I Nam 2017 S6 PS Qui I Nam 2016 12. Chi phi thue thu nhap DN hoan lai

- Chi phi thue thu nhap doanh nghiep hoan lai phat sinh tu

12. Chi phi thue thu nhap DN hoan lai

- Chi phi thue thu nhap doanh nghiep hoan lai phat sinh tu

cac khoan chenh lech t ^ thcri phai chiu thue .

- Chi phi thue thu nh^p doanh nghiep hoan lai phat sinh tir-

vi?c hoan nhap tai san thue thu nh|ip hoan l^i

- Thu nhap thue thu nhap doanh nghiep hoan lai phat sinh tu '

cac khoan chenh l?ch tam thai dugc khau tru

- Thu nhap thue thu nhap doanh nghiep hoan lai phat sinh tu

khoan 16 tinh thue va uu dai thul chua su dung

- Thu nhap thue thu nhap doanh nghiep hoan lai phat sinh tir

vifc hoan nhap thue thu nhap hoan lai phai tra

- Tong chi phi thul thu nhap doanh nghiep hoan lai 0 0

Trang 20

V I I . Thong tin bo sung cho cac khoan muc trinh bay trong Bao cao liru chuyen tien t§

1. So tien di vay thurc thu trong ky

- Tihn thu tu di vay theo khe uac thong thuang : 7.842.039.000 dong

2. So tien da thuc tra goc vay trong ky

- Tien tra ng goc vay theo khe uac thong thuang : 24.415.466.704 dong

V I I I . Nhung thong tin khac

1- Nhung khoan ng tiem tang , khoan cam ket va nhung thong t in tai chinh khac :

2- Nhung su ki§n phat sinh sau ngay ket thuc ky k§ toan nam :

3- Thong tin ve cac ben lien quan : ^ • • '

1. Giao dich voi cac ben lien quan

Giao dich vol cac thanh vien quan ly chu chot va cac ca nhan c6 lien quan

Cac thanh vien quan ly chu chot va cac ca nhan c6 lien quan gom: cac thanh vien Hoi dong quan t r i , Ban Tong Giam

d6c, k8 toan truang va cac thanh vien mat t h i l t trong gia dinh cac ca nhan nay.

Giao djch vai cac thanh vien quan ly chu chot va cac ca nhan c6 lien quan nhu sau:

Khong phat sinh nghiep vu ke toan

T^i ngay ket thuc nam tai chinh, cong ng vai cac thanh vien quan ly chu chot va cac ca nhan c6 lien quan nhu sau: \

Khong phat sinh nghiep vu ke toan

Thu nhap cua cac thanh vien quan ly chii chot trong quy 1 nam 2017 la 507 trieu dong , quy 1 nam 2016 la '

546 tri?u dong >.

Giao dich v&i cac ben lien quan khac \

Cac ben lien quan khac va i Cong ty gom:

Ben lien quan Moi quan hf

- T6ng Cong Ty Hoa Chat V i ^ t Nam Cong ty me

- Cong Ty T N H H 1 T V Hoa Chat Ca Ban Mien Nam Cong T y trong ciing tap doan

- Cong Ty T N H H 1 T V H a i K y Ngh? Que Han tt

- Cong Ty T N H H 1 T V Apatit Vi? t Nam It

- Cong Ty C6 Phin Thiet K ^ Cong Nghiep Hoa Chat M

- Cong ty C6 Phan Xa Phong Ha N g i It

- Cty CP X N K Hoa Chdt Mi6n Nam It

- Cty V$t T u Va X N K Hoa Chat II

- Cty Hoa Chat Viet T r i 11

- Cty CP Phan Bon Va Hoa Chat Can Tha M

- Cty CP B G Va Hoa Chat Due Giang I I

Cac nghi?p v\ phat sinh trong n t a giiJa Cong ty va i cac b8n lien fcjuan khac nhu sau:

* M U A I I A N G Qui I N A M 2017 Q U I I N A M 2016

- Cty C P X N K Hoa Chat Mien Nam 6.932.534.000 7.454.464.000

+ Mua Sulfate , tripoly 6.932.534.000 7.454.464.000

- Cong Ty T N H H 1 T V Hoa Chat Ctf Ban Mien Nam 1.138.482.000 868.028.000

+ Mua Javel 1.138.482.000 868.028.000

- Cty C P X a Phong H a NQi 0 7.227.273

+ Mua Sulfate 7.227.273

Trang21

-cty Hoa Chat Viet T r i 577.488.800 764.745.696

+ Mua Soude32% 577.488.800 764.745.696

- Cty Vat Tir V a X N K Hoa Chat 286.041.000 . 774.828.600

+ Mua Silicate 286.041.000 753.828.600

+ CP thue kho bai 0 21.000.000

- Cty C P Phan Bon V a Hoa Chat C a n Thcr 0 1.241.071.200

+ Mua ZeoUte (VN) 0 1.241.07L200

- Cty C P Bot Giat & Hoa Chat Dire Giang >V . 0 5.888.132.270

+ Mua Las 0 5.888.132.270

- Cty C P Thiet K e Cong Nghif p Hoa Chat 0 2.002.637.000 + Dich v\ sua chiia nha xuong , vat kien true , t u van giam

sat,... 0 2.002.637.000

T O N G C O N G 8.934.545.800 19.001.134.039

* B A N H A N G Q U I I N A M 2017 Q U I I N A M 2016

- Cty C P X N K Hoa Chat Mien Nam 0 31.650.000

+ Ban STPP 57% 31.650.000

T O N G C O N G 0 31.650.000

Tai ngay ket thuc nam tai chinh, cong ng va i cac ben lien quan khac nhu sau:

N O P H A I T H U C u o i k y 31.03.17 Dau nam 01.01.17

Khong phat sinh 0 0

N O P H A I T R A C u o i k y 31.03.17 Dau nam 01.01.17

- Cty Vat Tir V a X N K Hoa Chat 204.953.650 116.792.500

+ Mua Silicate 204.953.650 116.792.500

- Cty C P X N K Hoa Chat Mien Nam 2.886.004.000 3.487.517.000

+ Mua Soda, sulfate, tripoly 2.886.004.000 3.487.517.000

- Cty Hoa Chat Vift T r i 152.695.840 129.713.127

+ Mua Sonde 32% 152.695.840 129.713.127

- Cong Ty T N H H 1 T V Hoa Chat C a Ban Mien Nam 382.130.100 304.950.800

+ Mua Javel 382.130.100 304.950.800

- Cty C P BOt Giat & Hoa Chat Dire Giang 0 1.707.750.000

+ Mua Las 0 1.707.750.000

C Q N G N 9 P H A I T R A 3.625.783.590 5.746.723.427

Gia hang hoa va dich vy cung cap cho cac ben lien quan : vi?c mua hang hoa va dich vy tir cac ben lien quan

dugc thuc hi^n theo gia thi truang.

Cac khoan cong ng phai thu khong c6 bao dam va se dugc thanh toan bang tien. Khong c6 khoan du phong

phai thu kho doi nao dugc lap cho cac khoan ng phai thu tir cac ben lien quan.

Trang 22

4- Trinh bay tai san, doanh thu , ket qua kinh doanh theo bo phan (theo ITnh virc kinh doanh hoac theo khu virc

dia ly ) theo quy djnh cua Chuan m^rc ke toan so 28 " Bao cao bp phan" ( 2 ) :

Thong tin bg phan dugc trinh bay theo ITnh vuc kinh doanh va khu vuc dia ly . Bao cao bg phan chinh yeu la

theo khu vuc dja ly dua tren ca cau to chuc va quan ly ngi bg va he thong Bao cao tai chinh ngi bg cua Cong ty .

Thong tin ve bo phan theo khu virc dia ly

Hoat dgng cua Cong ty dugc phan bo chu yeu a khu vy:c uat khau va khu vuc ngi dia .

Thong t in ve ket qua kinh doanh , tai san c6 djnh va cac tai san dki han khac va gia t r i cac khoan chi phi Ion

khong bang tien cua bg phan theo khu vuc dia ly dua tren vj t r i cua khach hang ciia Cong ty nhu sau :

K h u vuc xuat khau K h u vyc noi dja C9ng

Q U I I N A M 2017

Doanh thu thuan ve ban hang va cung cap djch vu ra ben ngoai 72.175.083.183 404.306.434.345 476.481.517.528

Doanh thu thuan ve ban hang va cung cap djch vy giiia cac bg p h ^

Tong doanh thu thuan ve ban hang vd cung cap djch vii 72J7SM3J83 404306.434.345 476,481,517.528

Ket qua kinh doanh theo bg phan 12.854.655.720 72.008.507.502 84.863.163.222

Cac chi phi khong phan bo theo bg phan (49.926.259.146)

L g i nhu$n tu ho^t dgng kinh doanh 34.936.904.076

Doanh thu ho^t dgng tai chinh 1.519.101.636

Chi phi tai chinh (1.214.409.782)

Thu nhap khac 37.660.000

Chi phi khac (93.779.894)

Phan lai ho^c 16 trong cong ty lien ket, lien doanh

Chi phi thue thu nh§p doanh nghifp hi^n hanh (7.037.095.207)

Chi phi thue thu nhap doanh nghiep hoan l ^ i

Loi nhuan sau thue thu nhap doanh nghiip 28,148,380,829

Tong chi phi da phat sinh de mua tai san CO dinh va cac tai san dai han khac 1.085.841.910

Tdng chi phi khau hao vd phan bS chi phi tra trir&c ddi hgn 7.439,200,155

Tonggid tri cac khoan chiphil&n khong bang tien (trir chi phi khau hao vd phan bS chi phi tra tru&c ddi •

Trang 23

K h u virc xuat khau K h u vyc noi dja

Q U I I N A M 2016

Doanh thu thuan ve ban hang va cung cap dich vy ra ben ngoai 71.306;458.,425 370.143.247.099 441.449.705.524 ,

Doanh thu thuan ve ban hang va cung cap dich vu gi&a cac bp phan

Tong doanh thu thuan ve ban hang vd cung cap dich vu 71,306,458.425 370,143,247,099 441,449,705.524

Ket qua kinh doanh theo bp phan 15.464.747.667 80.275.644.639 95.740.392.306

Cac chi phi khong phan bo theo bo phan (51.077.527.263)

L(;ri nhu$n tu ho^t dpng kinh doanh 44.662.865.043

Doanh thu ho£it dgng tai chinh 3.170.909.061

Chi phi tai chinh (1.345.079.144)

Thu nh^p khac 26.402.350

Chi phi khac (900.000)

Phan lai hoac 16 trong c6ng ty lien ket, lien doanh

Chi phi thue thu nhap doanh nghiep hien hanh (9.302.839.462)

Chi phi thu6 thu nh|ip doanh nghi?p hoan lai

L0 nhugn sau thue thu nhap doanh nghiep 37.211,357,848

Tong chi phi da phat sinh de mua tdi san CO djnh vd cac tdi san ddi han khac 7,113,999,309

Tdng chi phi khau hao vd phan bd chi phi tra trir&c ddi han • - - h 5.046,489,235

Tong gia tri cac khoan chiphil&n khong bang tien (trie chi phi khau hao vd phan bd chi phi tra trir&c ddi han)

Trang 24

Tai san va ng phai tra cua bg phan theo khu virc dja ly dira tren v i t r i cua khach hang cua Cong ty

nhu sau:

K h u vyc xuat kh4u K h u vyc noi dia Cong

So cuoi ky

Tai san trgc tiep cija bg ph§n

Tai san phan bo cho bg phan 116.935.337.133 583.107.972.755 700.043.309.888

Cac tai san khong phan bo theo bp ph|in 59.045.317.500

Tdng tai san 759,088,627,388

N g phai tra tryc tiep cua bg phan

N g phai tra phan bo cho bg phan 45.685.161.222 227.812.929.763 273.498.090.985

N g phai tra khong phan bo theo bg ph§n 6.275.047.570

Tdng naphai tra 279,773,138,555

So dau nam

Tai san tryc tiep cua bg phan 120.513.530.172 600.950.935.709 721.464.465.881

Tai san phan bo cho bg phan 59.045.317.500

Cac tai san khong phan bo theo bg phan

Tdng tai san 780,509,783,381

N g phai tra tr^rc tiep cua bg phan 53.989.184.607 269.221.646.412 323.210.831.019

N g phai tra phan bo cho bg phan . • .<(

6.131.844.358

N g phai tra khong phan b6 theo bg ph|in

Tdng not phai tra 329.342.675.377

Trang 25

LTnh vyc kinh doanh

Cong ty CO cac ITnh vuc kinh doanh chinh sau :

- LTnh vuc 01 : Ban thanh pham

- LTnh vuc 02 : Hoat dgng khac

Chi tiet doanh thu thuan ve ban hang va cung cap dich vu ra ben ngoai theo ITnh vuc kinh doanh nhu sau :

Q U I I N A M 2017 Q U I I N A M 2016

- LTnh vuc 1 : Ban thanh p h i m 439.431.956.450 419.192.026.945

- LTnh vuc 2 : Hoat dgng khac 37.049.561.078 22.257.678.579

Cong 476.481.517.528 441.449.705.524

Chi phi da phat sinh de mua tai san c6 djnh va cac tai san dai han khac va tai san bg phan theo ITnh vuc kinh

doanh:

C h i phi da phat sinh de mua tai san CO dinh va cac tai san dai han

khac T a i san bo phan

Q U I I N A M 2017

Q U I I N A M 2016

Q U I I N A M 2017

Q U I I N A M 2016

- LTnh vuc 1 : Ban thanh pham 1.00L410.584 6.755.314.938

- LTnh vuc 1 : Ban thanh pham 645.610.354.122 675.395.058.166

- LTnh vuc 2 : Hoat dgng khac 84.431.326 358.684.371

- LTnh vuc 2 : Hoat dgng khac 54.432.955.766 35.861.192.848

Cong 1.085.841.910 7.113.999.309 700.043.309.888 711.256.251.014

5. Quan ly rui ro tai chinh

Tdng quan

Hoat dgng cua cong ty phat sinh cac rui ro tai chinh nhu.sau t r u i ro t in dyng, rui ro thanh khoan va r i i i ro thj

truang . Ban Tong Giam D6c chiu trach nhiem trong viec thiet lap cac chinh sach va cac kiem soat nh im giam

thieu cac rui ro tai chinh cung nhu giam sat vi^c thuc hien cac chinh sach va kiem soat da thiet lap. Viec quan

ly rui ro dugc thuc hien chu yk\x bai Phong Ke toan - Tai chinh theo cac chinh sach va cac thu tuc da dugc

Tong Giam doc phe duyet.

Riii ro tin dung

Rui ro tin dung la rui ro ma mot ben tham gia trong hgp d6ng khong c6 kha nang thuc hien dugc nghTa vy ciia

minh dan den ton that ve tai chinh cho Cong ty.

Trang 26

Cong ty CO cac nii ro tin dyng phat sinh chu y^u tir cac khoan phai thu khach hang, tiSn guri ngan hang.

Phai thu khach hang

De quan ly ng phai thu khach hang, Ban Tong Giam d6c da ban hanh quy ch i ban hang va cac quy djnh chat che \h

cac d6i tugng mua hang, dinh mure ban hang, dinh mure ng va thai han ng mot each cu XhL Hang thang. Ban T6ng

Giam d6c thuc hien k i i m tra vi?c tuan thu quy chi ban hang nay. Ngoai ra, nhan vien phong k& toan thuang xuyen

theo d6i cong ng phai thu dk don d6c thu h6i.

Khoan phai thu khach hang cua cong ty lien quan den nhieu don vi hoat dgng trong cac ITnh vyc va cac khu vyc dia ly

khac nhau nen rui ro tin dyng tap trung doi vai phai thu khach hang la thap.

Tien gui ngdn hang

Cac khoan tien guri ngan hang c6 ky han va khong c6 ky han cua Cong ty dugc guri tai cac ngan hang trong nuac.

Ban Tong Giam doc khong nhan thay c6 rui ro tin dyng trgng y l u nao tir cac khoan ti6n gui nay.

Mirc dp rui ro tin dung toi da doi voi cac tai san tai chinh la gia tri ghi so cua cac tai san tai chinh (Xem thuyet minh

so VIII.6 ve gia tri ghi so cua cac tai san tai chinh).

Tat ca cac tai san tai chinh cua Cong ty deu trong han va khong bi giam gia t r i .

RUI ro thanh khoan

Riii ro thanh khoan la rui ro Cong ty gap kho khan khi thuc hi?n nghia vy tai chinh do thieu tien.

Rui ro thanh khoan cua Cong ty chu yeu phat sinh tir v i | c cac tai san tai chinh va ng phai tra tai chinh c6 cac thai

diem dao han lech nhau.

Cong ty quan ly rui ro thanh khoan thong qua cac bien phap : thuang xuyen theo doi cac yeu cau ve thanh toan hien

tai va dy kien trong tuang lai de duy tri mot lugng tien cung nhu cac khoan vay a muc phii hgp, giam sat cac luong

tien phat sinh thyc te vai dy kien nham giam thieu anh huong do bien dgng cua luong tien.

Thai han thanh toan cua cac khoan ng phai tra tai chinh phi phai sinh dua tren thai han thanh toan ( Bao g6m goc va ISi)

theo hgp d6ng va chua dugc chi8t kh iu nhu sau :

T u 1 nam ircf xuong

Tren 1 nam den 5 nSm

Tren 5 nSm Cgng

So cuoi ky

- Vay va ng 55.000.000.000 55.000.000.000

- Phai tra nguai ban 138.366.471.221 21.042.983.601 159.409.454.822

- Cac khoan phai tra khac 25.184.693.759 4.620.577.890 29.805.271.649

Cgng 218.551.164.980 25.663.561.491 0

So dv dau nam

Trang 27

- Vay va ng 71.657.556.080 71.657.556.080

- Phai tra nguoi ban 140.359.985.705 23.544.983.601 163.904.969.306

- Cac idioan phai tra khac 17.488.445.870 4.388.050.850 21.876.496.720

Cpng 229.505.987.655 27.933.034.451 0 257.439.022.106

Ban Tong Giam d6c cho rSng muc dp rui ro doi v6i vi?c trd np la thSp. Cong ty c6 kha nang thanh toan cac khoan

no den han tu dong tien Xii hpat dpng kinh doanh va tien thu tu cac tai san tai chinh dao han.

Rui ro thi tru&ng

Rui ro thi truang la rui ro ma gia trj hop ly ho^c cac luong tien trong tuang lai cua cong cu tai chinh se bien dpng theo

nhung thay doi cua thj truang.

Rui ro thj truang lien quan den hpat dpng cua cong ty g6m : rui ro ngpai te, rui ro lai suit va n i i ro gia nguyen vat l i^u.

Cac phan tich ve dp nhay, cac danh gia duai day lien quan den tinh hinh tai chinh cua Cong ty tai ngay 31 thang 12

nam 2016 tren ca sa gia tri np thuan. Muc thay ddi cua ty gia, nguyen gia vat lieu su dyng de phan tich dp nhay dupe

dya tren vi^c danh gia kha nang c6 Xhk xay ra trong vong mpt nam tai voi cac diSu kien quan sat dupe cua thi trucmg

tai thai diem hien tai.

Riii ro ngQai t$

Riii ro ngpai t? la ni i ro ma gia tri hop ly hoSc la lu6ng tidn trong tuang lai ciia cong cy tai chinh se b i l n dpng theo

nhung thay doi cua ty gia hoi doai.

Cong ty quan ly rui ro lien quan den bien dpng cua ty gia hoi doai bang each toi uu thai han thanh toan cac khoan np

va sir dyng toi uu nguon tien hien c6 d^ can b ing n i i ro ty gia va n i i ro thanh khoan.

Tai san/(Na phai tra) thuan c6 nguon goc ngpai t? ciia cong ty nhu sau :

So cu6i ky So dau nam

USD EUR USD EUR

- Tien va khoan tuang duong tien 350.790,54 28.060,41

- Phai thu khach hang 464.840,22 556.587,41

- Ph^ thu kh^c 0,00 •

34.946,00

- Vay va np 0,00 — - J — ^

• .-it •• (731.236,00)

- PhM tra nguai ban (517.540,80) (699.068,30)

- Cac khoan phai tra khac (211.945,80) (2.135,64) (199.564,80) (2.135,64)

Np* thuan c6 goc ngpai t f 86.144,16 (2.135,64) (1.010.275,28) (2.135,64)

Rui ro lai sudt

Riii ro lai suat la rui ro ma gia tri hpp ly hoac cac luong tien trong tuang lai ciia cac cong cy tai chi'nh se bien dpng

theo nhung thay doi ciia lai suat thj truang

Rui ro lai suat cua Cong ty chu yeu lien quan den cac khoan tien guri c6 ky han va cac khoan vay c6 lai suat tha noi.

Cong ty quan ly nii ro lai suat bSng each phan tich tinh hinh thj truang de dua ra cac quyet djnh hgrp ly trong vi?c

chpn thai diem vay va ky han vay thich hap nham c6 dugc cac lai suat co lgi nhat cung nhu duy tri ca cau vay

vai lai suat tha noi va c6 dinh phu hgp. - V . , ,.

Tai ngay 31 thang 03 nam 2017 , Cong ty khong c6 nii ro lai suat do cac khoan tihn gui c6 ky han va cac khoan vay

CO lai suat c6 djnh

Rui ro ve gid nguyen vat lieu

Cong ty CO nii ro ve su bien dgng ciia gia nguyen vat l i fu . Cong ty quan ly rui ro ve gia nguyen v§t l i fu bang each

theo doi ch^t che cac thong tin va tinh hinh c6 lien quan ciia thi trucmg nham quan ly thai diem mua hang, k i hoach

san xuat va muc hang ton kho mpt each hgp ly.

Tdi san dam bao

Tdi san the chap cho dan vi khac

Cong ty khong the chap tai san nao cho dan vj khac tai ngay 01 thang 01 nam 2017 va tai ngay 31 thang 03 nam 2017.

Tdi san the chdp cua dcm v/ khac

Cong ty khong c6 tai san the chap cho cac dcm vj khac t^i ngay 01 thang 01 nam 2017 va tai ngay 31 thang 03 nam 2017

6. Gia trj ly cua t^i san va ng phai tra tai chinh

Tdi san tdi chinh

Gia tri ghi so

So cuoi ky So dau nam Gia trj hgp ly

Gia goc D y phong Gia goc D y phong So cuoi ky So dau nam

Tien va cac khoan tuang duong tien

129.055.847.182 0 128.261.720.839 129.055.847.182 128.261.720.839

Cac khoan dau tu n i m giu den ngay dao h^n

0 0 ' . •

•. f t •

0 0

Phai thu khach hang 85.236.289.636 0 105.475.004:734 85.236.289.636 105.475.004.734

Cac khoan phai thu khac 2.917.664.920 0 1.036.946.313 2.917.664.920 1.036.946.313

COng 217.209.801.738 0 234.773.671.886 0 217.209.801.738 234.773.671.886

Ng phai tra tdi chinh

Trang 29

Ng phai tra tdi chinh

Gia tri ghi so Gia tri hop ly

So cuoi ky So dau nam So cuoi ky So dau nam

Vay va ngr 55.000.000.000 71.657.556.080

55.000.000.000 71.657.556.080

Phai tra nguai ban 159.409.454.822 163.904.969.306 159.409.454.822 163.904.969.306

Cac khoan phai tra khac 29.805.271.649 0 29.805.271.649 0

Cong 244.214.726.471 235.562.525.386 244.214.726.471 235.562.525.386

Gia tri hcfp ly cua cac tai san tai chinh va ng phai tra tai chinh dugc phan anh theo gia trj c6 the dugc chuyen doi trong

mot giao dich hien tai giiJa cac ben c6 d iy du h i l u biet va mong muon giao dich .

Cong ty su dung phuang phap va gia dinh sau de uac tinh gia trj hgp ly cua cac tai san tai chinh va ng phai tra tai chinh :

* Gia tri hgp ly cua tien va cac khoan tuang duong tien, phai thu khach hang, cac khoan phai thu khac, vay, phai tra nguai

ban va cac khoan phai tra khac ngan han tuang duang gia tri s6 sach (da trir dy phong cho phan uac tinh c6 kha nang

khong thu h6i dugc) cua cac khoan muc nay do c6 ky han ngin.

* Gia tri hgp ly cua cac khoan phai thu khach hang, cac khoan phai thu khac, vay, phai tra nguai ban va cac khoan phai tra

khac dai han dugc uac tinh bang each chiet khau dong tien vai lai suat ap dung cho cac khoan ng c6 dac diem va thai

gian dao han con l ^ i tuang ty.

Lap , ngay 17 thang 04 nam 2017

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