CONG TY CO PHAN SIAM BROTHERS VIET NAM BAO CAO TAI … · Cong viec soat xet bao cao tai chinh giua...

C O N G T Y C O P H A N S I A M B R O T H E R S V I E T N A M

B A O C A O T A I C H I N H G I O A N I E N D O C U A R I E N G T R U SO C H I N H

C H O K Y 6 T H A N G K ^ T T H U C N G A Y " 3 0 T H A N G 6 N A M 2 0 1 7

C O N G T Y C 6 P H A N S I A M B R O T H E R S V I E T N A M

B A O C A O T A I C H I N H G I U ' A N I E N D O C U A R I E N G T R U S O C H I N H

C H O K Y 6 T H A N G K E T T H U C N G A Y 3 0 T H A N G 6 N A M 2 0 1 7 I N p l D U N G T R A N G >

Thong tin v4 doanh nghiep 1 t

Bao cao cua Hoi d6ng Quan tri 2 j

Bao cao soat xet thong tin tai ch inh 3

Bang can d6i k§ toan g i u a nien dp ( M i u s6 B O l a - DM) 5

Bao cao k i t qua hoat dpng kinh doanh giOa nien dp ( M i u s6 B 02a - DM) 8

Bao cao luu c h u y i n t i l n te g i u a nien dp ( M i u s6 B 0 3 a - DN) 9

Thuyet minh bao cao tai ch inh g i u a nien dp ( M i u s6 B 0 9 a - DN) 10

C O N G T Y C6 P H A N S I A M B R O T H E R S V I E T N A M

T H O N G T I N V E D O A N H N G H I E P

G i l y ch i i -ng n h a n d 3 u tw 8 6 41103300030 ngay 7 thang 7 nam 2008

G i l y chLPng nhan 6ku tw va cac G i i y c h u n g nhan dau t u d i l u chinh do Uy ban Nhan dan Thanh ph6 H 6 Ch i Minh cap cq tha i han hoat dong la 30 nam ke t u ngay cl ip GiSy phep d i u tw d i u t ien s6 l '321/GP ngay 18 thang 7 nam 1995.

G i l y chLPng n h a n d a n g ky d o a n h n g h i e p S 6 0300812161 do S a Ke hoach va D i u tw Thanh ph6 H6

Ch i Minh c l p l l n d i u ngay 13 thang 2 nam 2015 va dang ky thay d6i l l n t h u 7 ngay 28 thang 11 nam 2016.

H6I d 6 n g Q u a n t r j O n g Veerapong Sawatyanon C h u tjch O n g Itthapat Sawatyanon T h a n h v ien O n g Huynh Ti4n Viet T h a n h vien O n g Le T r i n A n h TuSn T h a n h vien O n g Le Phung Hao T h a n h vien Ba N g u y i n T r u a n g Hai T h a n h v ien

B a n G i a m d d c O n g Fan W e n g Kee T 6 n g Giam d6c

Ngu'6'1 da i d i e n t h e o p h a p luat O n g Veerapong Sawatyanon C h u tjch

T r u so- c h i n h T o a nha A n n a , s6 10, Cong vien P h i n mem Quang Trung P h u a n g Tan Chanh Hiep, Q u a n 12, Thanh ph6 Ho Ch i Minh, Viet Nam

Chi n h a n h L6 A 2 0 1 va A 2 0 2 , D u a n g C Khu Cong nghiep Thai Hoa - D u e Hoa II X a DLPC Lap Ha, Huyen D u e Hoa, T inh Long An

Chi n h a n h 2 L6 E, D u a n g 7 Khu C o n g nghiep Thai Hoa X a D u e Lap Ha, Huyen D u e Hoa, Tinh Long An

Chi n h a n h 3 L6 E, D u a n g 7 Khu C o n g nghiep Thai Hoa X a D u e Lap Ha, Huyen D u e Hoa, Tfnh Long A n

K i e m t o a n v ien C o n g ty T N H H PwC (Viet Nam)

1

C O N G T Y C 6 P H A N S I A M B R O T H E R S V I E T N A M

T R A C H N H I E M C U A H O I D 6 N G Q U A N T R I D 6 I V O I

B A O C A O T A I C H I N H G I U ' A N I E N D O C U A R I E N G T R U SO C H J N H

Hpi d6ng Quan tri cua Cong ty Co phSn Siam Brothers Viet Nam ("Cong ty") chiu t rach nhiem lap bao cao tai chilnh giOa nien dp cua rieng T n j s a ch inh the hien t rung t h u c va hp'p ly t inh hinh tai ch inh cua T m s a ch inh tai ngay 3 0 thang 6 nam 2017, ket qua hoat dpng kinh doanh va t inh hinh luu c h u y i n t ien te cua ky 6 thang k i t thuc vao ngay neu tren. Trong v iec lap bao cao tai ch inh g i u a nien dp nay, Hpi d6ng Q u a n trj d u g c yeu c l u phai:

• chpn lua cac chfnh sach k l toan phu h g p va ap dung mot each n h i t quan ; • t h u c hien cac xet doan va u a c tfnh mot each h g p ly va than t rpng; va • lap cac bao cao tai chfnh giOa nien dp tren c a s a d a n vj hoat dpng lien tuc t ru khi gia dinh

d a n vj hoat dpng lien tuc la khong phu hgp .

Hpi d6ng Quan tri cua Cong ty chju trach nh iem bao d a m rang cac s6 sach k l toan dung dan da d u g c t h i l t lap va duy tri de t h i hien t inh h inh tai chfnh cua Tru s a chfnh va i dp chfnh x a c h g p ly tai mpi tha i d i l m va d l lam c a s a lap bao cao tai chfnh giOa nien dp tuan thu theo c h i dp k l toan d u g c tr inh bay a T h u y l t minh s6 2 cua bao cao tai chfnh gii>a nien dp. Hpi dong Quan trj cua Cong ty cung chiu t rach nh iem d l i va i v iec bao ve cac tai san cua Tru s a chfnh va t h u c hien cac bien phap h g p ly d l ngan ngCra va phat hien cac gian Ian va cac sai sot khac.

P H E C H U A N B A O C A O T A I C H I N H G I O A N I E N D O C U A R I E N G T R U SO C H I N H

Theo day, chung toi phe c h u i n bao cao tai ch inh g i u a nien dp cua r ieng Tru s a ch inh d inh kem t u t rang 5 d i n trang 39. Bao cao tai ch inh gii>a nien dp nay phan anh t rung t h u c va h g p ly t inh hinh tai ch inh cua T m s a ch inh tai ngay 3 0 thang 6 nam 2017, cung n h u k i t qua hoat dpng kinh doanh va t inh hinh luu c h u y i n t i l n te cua ky 6 thang k i t thuc cung ngay neu tren phu hgp va i cac C h u I n m u c K l toan Viet Nam, C h l dp K l toan Doanh nghiep Viet Nam va cac quy dinh phap ly c6 lien quan d i n viec lap va tr inh bay bao cao tai ch inh g i u a nien dp.

Bao cao tai ch inh g i u a nien dp nay chi t h i h ien t inh h inh tai ch inh , k i t qua kinh doanh va t inh h inh luu c h u y i n t ien te cua r ieng Tru s a ch inh. Cong ty c6 3 chi nhanh tai huyen D u e Hoa, t inh Long An . T inh h inh tai ch inh , k i t qua hoat dpng kinh doanh va t inh hinh luu c h u y i n t i l n te cua cac chi nhanh khong bao gom trong bao cao tai ch inh cua T m s a chfnh tai ngay 30 thang 6 nam 2017 va cho ky 6 thang k i t thuc cung ngay.

Veerapong Sawatyanon Chu tich

TP. H 6 Ch i Minh, n u a c C H X H C N Viet Nam Ngay 14 thang 8 nam 2017

2

B A O C A O S O A T X E T T H O N G T I N T A I C H I N H G I O A N I E N D O C U A T R U SO C H I N H

G(y\C C O D O N G C U A C O N G T Y C O P H A N S I A M B R O T H E R S V I E T N A M

Chung toi da soat xet bao cao tai ch inh giOa nien dp kem theo cua rieng Tru s a ch inh cua C o n g ty C6 p h i n S iam Brothers Viet Nam ("Cong ty") du'p'c lap ngay 30 thang 6 nam 2017 va d u g c Hpi d6ng Quan trj cua Cong ty phe duyet vao ngay 14 thang 8 nam 2017. Bao cao tai ch inh giOa nien dp nay bao g 6 m : bang can d6i k l toan tai ngay 30 thang 6 nam 2017, bao cao k i t qua hoat d p n g kinh doanh , bao cao l u u c h u y i n t i l n te cho ky 6 thang k i t thuc cung ngay neu tren va t h u y l t minh bao cao tai ch inh g i u a nien dp bao g6m cac ch inh sach k l toan chu y l u t u t rang 5 d i n t rang 39.

T r a c h n h i e m c u a Hoi d d n g Q u a n tr j

Hpi d i n g Quan trj cua Cong ty chju trach nh iem v l v iec lap va t r inh bay trung t h u c va hgp ly bao cao tai ch inh g i u a nien dp cua r ieng Tru s a ch inh theo cac C h u I n m u c K l toan Viet Nam, C h l dp K l toan Doanh nghiep Viet N a m va cac quy djnh phap ly c6 lien quan d i n viec lap va tr inh bay bao cao tai ch inh g i u a nien dp va chju t rach nh iem v l k i l m soat npi bp m a Hpi d i n g Quan trj xac djnh la c i n t h i l t d l dam bao cho viec lap va tr inh bay bao cao tai ch inh g i u a nien dp khong c6 sai sot t rpng y l u do gian Ian hoac n h i m l i n .

T r a c h n h i e m c u a K i l m t o ^ n v i e n

Trach nhiem cua chung toi la d u a ra k i t luan v l bao cao tai ch inh g i u a nien dp cua rieng Tru s a ch inh can CLP vao k i t qua soat xet. Chung toi da t h u c hien cong v iec soat xet theo Chuin mux: yiet Nam ve hgp dong djch vu soat xet so 2410 - Soat xet thong tin tai chinh giim nien do do i(iim toan vien doc lap cOa dan vi thuc hien.

Cong viec soat xet bao cao tai ch inh g i u a nien dp bao g i m v iec t h u c hien cac cupc phong van, chu y l u la phong v l n nhCpng n g u a i chju t rach nh iem ve cac v l n d l tai ch inh k l toan, va t h u c hien thu tuc phan t ich va cac thu tuc soat xet khac. Mot cupc soat xet v l c a ban c6 pham vi hep han mot cupc k i l m toan d u g c t h u c hien theo cac c h u i n m u c k i l m toan Viet Nam va do vay khong cho phep chung toi dat d u g c s u d a m bao rang chung toi se nhan b i l t d u g c t i t ca cac v I n d l t rpng y l u c6 t h i d u g c phat hien t rong mot cupc k i l m toan. Theo do, chung toi khong d u a ra y k i l n k i l m toan.

K i t l u a n c u a K i e m t o a n v i e n

Can c u vao k i t qua soat xet cua chung toi , chung toi khong t h i y c6 s u kien dang luu y nao d l Chung toi cho rang bao cao tai ch inh giu'a nien dp cua r ieng Tru s a ch inh d inh kem khong phan anh t rung t h u c va h g p ly, tren cac kh ia canh t rpng y l u , t inh h inh tai ch inh cua Tru s a ch inh tai ngay 30 thang 6 nam 2017, cCing n h u k i t q u a hoat dpng kinh doanh va t inh h inh luu c h u y i n t i l n te cho ky 6 thang k i t thuc cung ngay phu h g p va i C h u i n m u c K l toan Viet Nam, C h l dp Ke toan Doanh nghiep Viet N a m va cac quy djnh phap ly c6 lien quan d i n v iec lap va t r inh bay bao cao tai ch inh g i u a nien dp.

3

i Cong ty TNHH PwC (Viet Nam) Liu 8, Saigon Tower, 29 Le Duin, Quan 1, TP. Hd Ctii Minli, Viet Nam BT: +84 (8)38230796, www.Dwc.com/vn

pwc

v a n d l k h a c

Bao cao tai chfnh cua rieng Tru s a chfnh cho nam tai chfnh k i t thuc ngay 31 thang 12 nam 2016 da d u g c mot cong ty k i l m toan khac k i l m toan va d u a ra y k i l n c h i p nhan toan p h i n d l i va i bao cao tai chfnh do vao ngay 15 thang 3 nam 2017. Tuy nhien, bao cao tai chfnh g iua nien do cua r ieng Tru s a chfnh cho ky k l toan k i t thuc ngay 30 thang 6 nam 2016 c h u a d u g c soat xet ba i b i t ky d a n vj k i l m toan nao.

da i d i e n c h o C o n g t y T N H H P w C (Vie t Nam)

3

I

i

Quach Thanh Chau S6 G i l y CN D K H N ki^lm toan: 0875-2017-006-1 ChO ky d u g c uy q u y I n

S6 hieu bao cao soat xet: HCM6377 TP. H 6 C h i IVIinh, ngay 14 thang 8 nam 2017

N h u da neu trong t h u y l t minh 2.1 cua bao cao tai ch inh g i u a nien do, bao cao tai ch inh g i u a nien dp kem theo khong nham muc d ich phan anh t inh h inh tai chfn i i , k i t qua hoat dpng kinh doanh va t inh h inh luu chu^/ ln t i l n te theo c a c nguyen t i c va thong le k l toan da d u g c t h u a nhan a cac n u a c va cac t h i c h l khac ngoai n u a c C H X H C N Viet N a m , va h a n nOa, cung khong danh cho n h u n g n g u a i SLP dung nao khong b i l t cac nguyen t i e , cac thu tuc va thong le k l toan Viet Nam.

T R U SO C H I N H C O N G T Y C 6 P H A N S IAM B R O T H E R S VIET NAM

B A N G C A N D 6 | K E T O A N G I U ' A N I E N D O

M i u s 6 B 0 1 a - D N

T h u y l t

Tai n g a y

Ma T h u y l t 30.6.2017 31.12.2016

s d T A I S A N m i n h V N D V N D Y-

100 T A I S A N N G A N H A N 273.660.769.577 321.028.268.918 I

^

110 T i l n v a c a c k h o a n t u - a n g du-o-ng t i l n 3 100.308.286.066 159.266.976.282 I 111 T i l n 43.308.286.066 102.266.976.282

.'1 c

112 Cac khoan twang duo-ng t i l n 57.000.000.000 57.000.000.000

120 Cac k h o a n d 3 u tu^ ta i c h i n h n g d n h a n 4 5.169.882.930 4.979.154.050

121 ChLPng khoan kinh doanh 5.559.829.500 5.552.384.237

122 Dw phong g iam gia chtpng khoan kinh doanh (389.946.570) (573.230.187)

130 C a c k h o a n p h a i t h u n g i n h a n 140.903.016.238 126.395.376.212

131 Phai thu ngan han cua khach hang 5 57.378.872.824 13.328.963.738 132 Tra t r u a c cho n g u a i ban ngan han 6 66.281.284.938 27.349.003.705

135 Phai thu v l cho vay ngan han 7 313.559.111 10.243.050.610 136 Phai thu ngan han khac 8(a) 23 .762.326.213 82.193.096.968 137 DLP phong phai thu ngan han kho doi 9 (6.833.026.848) (6.718.738.809)

140 H a n g t i n k h o 10 25.104.940.061 27.804.053.670 141 Hang ton kho 29.025.640.662 31.360.313.932

149 D u phong g iam gia hang t i n kho (3.920.700.601) (3.556.260.262)

150 Tai s a n n g S n h a n k h a c 2.174.644.282 2.582.708.704

151 Chi phi t ra t r u a c ngan han 11(a) 943.778.671 1.837.154.059 152 T h u l G T G T d u g c k h i u t r u 1.229.683.618 744.372.652 153 T h u l va cac khoan khac phai thu

Ngan sach Nha n u a c 12 1.181.993 1.181.993

Cac thuyet minh tu- t rang 10 d e n t rang 39 la mot phan cau thanh bao cao tai ch inh giu'a nien do nay.

5

T R U SO C H i N H C O N G TY C 6 P H A N SIAM B R O T H E R S VIET NAM

B A N G C A N D O I K E T O A N G I U ' A N I E N D O ( t i l p t h e o )

Mau s o B 0 1 a - DN

Ma

s 6 T A I S A N ( t i l p t heo )

200 T A I S A N D A I H A N

210 C a c k h o a n pha i t h u da i h a n 216 Phai thu dai han khac

220 Ta i s a n c6 d j n h 221 Tai san c6 d inh hOu h inh 222 Nguyen gia 223 Gia tri hao mon luy k4

224 Tai san c6 djnh thue tai ch inh 225 Nguyen gia 226 Gia trj hao mon luy k l

227 Tai san c6 djnh v6 h inh 228 Nguyen gia 229 Gia trj hao mon luy k l

240 Tai s a n do* d a n g da i h a n 242 Chi phi xay d u n g c c ban do- dang

260 Ta i s a n da i h a n k h a c 261 Chi phi t ra tru-oc dai han 262 Tai san t h u l thu nhap hoan lai

270 T O N G T A I S A N

T h u y e t m i n h

8(b)

13(a)

13(b)

13(c)

14

11(b) 2 0

Tai n g a y

30.6.2017 31.12.2016 V N D V N D

122.060.790.804 107.800.355.019

80.569.626.038 80.735.945.672 80.569.626.038 80.735.945.672

13.666.728.599 9.870.919.928 13.140.023.339 7.888.425.411

141.469.468.750 133.280.218.750 (128.329.445.411) (125.391.793.339)

_ 1.385.999.999 - 1.890.000.000 - (504.000.001)

526.705.260 596.494.518 3.587.481.720 3.587.481.720

( 3 . 0 6 0 . / / 6 . 4 6 0 ) (2.990.987.202)

23.644.810.317 13.924.874.356 23.644.810.317 13.924.874.356

4.179.625.850 3.268.615.063 1.406.305.118 583.437.466 2.773.320.732 2.685.177.597

395.721.560.381 428.828.623.937

Cac t t iuyet m inh ti> t rang 10 den t rang 39 la mot phan cau thanh bao cao tai ch inh g i u a nien d o nay.

6

TRU SCy C H i N H C O N G TY C 6 P H A N SIAM B R O T H E R S VIET N A M

B A N G C A N 0 6 1 K E T O A N GIU'A NIEN D O ( t igp t h e o )

M i u s 6 B 0 1 a - D N

Ma

s 6 N G U 6 N V 6 N

300 NO P H A I T R A

310 N v n g i n h a n

311 Phai t ra n g u d i ban n g i n han 312 N g u d i mua tra t ien t r u a c ngan han 313 T h u l v a cac khoan phai nop

Ngan sach Nha n u a c 314 Phai t ra n g u a i lao dpng 315 Chi phi phai tra ngan han 319 Phai t ra ngan han khac 320 Vay va n p thue tai ch inh ngan han

330 No- da i h a n 337 Phai t ra "dai han khac 338 Vay dai han 342 D u phong phai tra dai han

400 V O N C H U SO H O U

410 V 6 n c h u so- hu-u 411 V6n gop cua chu s a h u u 411a -C6 phieu ph6 thong c6 quyin

biiu quyet 412 Thang d u v6n c l phan 415 Co p h i l u quy 417 Chenh lech ty gia h i i doai 421 Ip ' i nhuan sau t h u l c h u a phan p h l i 421a -Lainhuan sau thue chu^phan

phoi luy ke cua cac nam trwac 421b - Lai nhuan sau thue chua

phan phoi cue ky/nam nay

440 T 6 N G N G U 6 N V 6 N

Tai n g a y T h u y e t 30.6.2017 31.12.2016

m i n h V N D V N D

73.122.746.140 109.952.558.364

72.821.233.390 109.168.892.009 15 50.493.653.983 55.622.656.339

172.317.005 336.039.410

16 867.778.415 1.879.797.468 1.684.250.066 2.287.249.740

17 3.054.425.871 4.100.922.459 18 5.421.922.962 4.204.521.148

19(a) 11.126.885.088 40.737.705.445

301.512.750 783.666.355 117.000.000 117.000.000

19(b) - 666.666.355 184.512.750 -

322.598.814.241 318.876.065.573

322.598.814.241 318.876.065.573 21,22 205.400.000.000 205.400.000.000

205.400.000.000 205.400.000.000 22 94.625.673.463 94.625.673.463 22 (600.000.000) (600.000.000) 22 14.594.981.065 14.594.981.065 22 8.578.159.713 4.855.411.045

4 .855.411.045 2.076.082.346 2.779.328.699

3.722.748.668

m . 5 6 0 . 3 8 1 428.828.623.937

D a n g Thj My Kim N g u a i l a p / K l toan t a r a n g

Veerapong Sawatyanon Chu tich Hpi d i n g Quan trj Ngay 14 thang 8 nam 2017

C a c t t iuyet mint i tir t rang 10 den t rang 39 la mot pt ian cau thanh bao cao tai ch inh g i i ra nien dp nay.

7

T R U sa C H I N H C O N G T Y C 6 P H A N S I A M B R O T H E R S V I E T N A M

M i u s6 B 02a - D N

B A O C A O K E T Q U A H O A T D O N G K I N H D O A N H G I U ' A N I E N D O

K y 6 t h a n g k§ t t h u c n g a y

M a T h u y e t 30.6 .2017 30.6 .2016

s d m i n h V N D V N D

01 D o a n h t h u b a n h a n g v a c u n g cip d j c h v u 90 .886.757.663 71 .014.093.880

02 C a c khoan g i a m t r i j ' doanh thu - (26.000.000)

10 D o a n h t h u t h u i n v l b a n h a n g v a c u n g c l p d j c h v u 24 90 .886 .757 .663 70 .988.093.880

11 G i a v6n h a n g b a n v a d j c h v u c u n g c l p 25 (69 .267.594.839) (53.946.816.027)

20 L&i n h u a n g o p v § b a n h a n g v a c u n g c l p d i c h v u 21 .619 .162 .824 17.041.277.853

21 Doanh thu hoat dong ta i ch inh 26 1.841.210.346 785.559.806 22 Chi phi ta i ch inh 27 (1 .376.724.724) (2 .604.473.878) 2 3 - Trong 66: Chi phi ISi vay (1.425.308.693) (1 .657.664.008) 25 Chi ph i ban hang 2 8 (3 .679.739.615) (2 .464.983.917) 26 Chi ph i quan ly doanh ngh iep 2 9 (13 .987.006 227) (12.281.765.312)

30 Lo"! n h u a n t h u i n tii> h o a t d o n g k i n h d o a n h 4 .416 .902 .604 475.614.552

31 T h u nhap khac 346 .176 .434 7.878.749 32 Chi ph i khac (15.405.433) (826.512.520) 40 L a i n h u a n / ( l d ) k h a c 330 .771 .001 (818.633.771)

50 T d n g lai n h u a n / ( l d ) k l t o a n tru 'O 'c t h u l 4 .747 .673 .605 (343.019.219)

51 C h i p h i t h u l T N D N h i e n h a n h 30 (1 .113.068.072) (1 .826.999.635) 52 C h i p h i t h u l T N D N h o a n la i 2 0 , 3 0 88 .143 .135 155.429.046

60 Lo-i n h u a n / ( l 6 ) s a u t h u l T N D N 3.722.748.668 (2 .014.589.808)

D a n g Thj IVIy Kim N g u a i l a p / K l toan t a r a n g

Veerapong Sawatyanon Chu t ich Hoi d i n g Quan tri Ngay 14 thang 8 nam 2 0 1 7

Cac thuyet m inh t i r t rang 10 d e n t rang 39 la mot phan cau thanh bao cao tai ch inh g i u a nien do nay.

8

TRU SO CH iNH C O N G TY C 6 P H A N SIAM B R O T H E R S VIET N A M

M i u s6 B 03a - DN

B A O C A O LU'U C H U Y E N TIEN TE GIU'A NIEN D O ( T h e o phu'O'ng p h a p g i a n t i l p )

Ma sd

01

02 03 04

05 06 08

09 10 11 12 13 14 15 20

21 23 24 27 30

33 34 35 36 40

Thuyet minh

Ky 6 thang k i t thuc ngay

LU'U CHUVeN T I^N T U ' H O A T DONG K I N H D O A N H Lai nhuan/(l6) k l toan tru'6c t h u l

Dilu chinh cho cac khoan: KhIu hao tai san c6 djnh Cac khoan du phong (Lai)/I6 chenh lech ty gia h6i doai do danh gia lai cac

khoan muc tign te c6 g6c ngoai te Lai tCf hoat dpng d iu tu-Chi phf lai vay

L<y\n tiF hoat dong kinh doanh t ru^c nhifng thay d6i v6n lu-u dong (Tang)/giam cac khoan phai thu Giam/(tang) hang t6n kho (Giam)/tang cac khoan phai tra Giam/(tang) chi phi tra truac Tang chung khoan kinh doanh Tien lai vay da tra Thul thu nhap doanh nghiep da nop

LU'U chuyin t i l n thuSn tip hoat dong kinh doanh

LU'U C H U Y E N TlfeN Tl> H O A T DONG D A U TU" Chi de mua sim, xay dung TSCD Chi cho vay Thu hoi cho vay Thu lai cho vay va lai nhuan dugc chia

LU'U chuyin t i ln thu in tii ' hoat dong d i u tu"

LU'U C H U Y £ N T I^N TU" H O A T DONG TAI CH INH Tiln thu tCf di vay Tiln tra no g6c vay Tiln tra ng glc thue tai chinh Co tCfc da tra cho c6 dong

LU'U chuyin thudn tip hoat dong tai chinh

50 LU'U chuyin t i l n thu ln trong ky

60 Tien va tu'cng du'O'ng t i l n d Iu ky 61 Anh huong cua thay doi ty gia hIi doai quy doi ngoai te

70 Ti ln va tu'cng du'O'ng t i l n cu6i ky

30.6.2017 V N D

4.747.673.605

2.503441.329 479.957.511

(124.303.208) (1.471.055.239) 1.425.308.693

7.561, (58.990.

2.078, (9.157,

462, (7,

(1.425, (1.70O

(61.177

022.691 328.226) 926.787 238.239) 964.339 445.263) 308.693) 000.000) 406.604)

(15.046.396.081)

40.653.000 48.562.755.239 33.557.012.158

9.126.885.400 (39.265.376.112)

(138.996.000) (1.194.427.300)

(31.471.914.012)

30.6.2016 V N D

(343.019.219)

4.046.924.903 793.383.783

48.261.616 (546.208.537)

1.657.664.008

5.657.006.554 28.130447.227 (1.253.386.666) 2.782291.600

(428.317.279)

(1.657.664.008) (1.854.274.086) 31.376.103.342

(110800.000) (652300.000)

6.046.884.640 1.126.121.145 6.409.905.785

38.858.539.332 (57.984.785.834)

(735.240.864) (8.192.000.000)

(28.053.487.366)

(59.092.308.458) 9.732.521.761

159.266.976.282 33.583.708.534 133.618.242 24.699.675

100.308.286.066 43.340.929.970

Giao dich trpng y§u khong bang t i l n cho ky 6 thang k i t tr inh bay a T h u y l t minh 32.

ig 6 n a m 2017 d u g c

D a n g Thj IVIy Kim N g u a i l a p / K l toan ta^ang

sawatyanon Chu tjch Hpi d i n g Quan tri Ngay 14 thang 8 nam 2 0 1 7

Cac thuyet minh tCp t rang 10 den t rang 39 la mot phan cau thanh bao cao tai ch inh giOa nien dp nay.

9

T R U SO C H I N H C O N G T Y C 6 P H A N S I A M B R O T H E R S V I E T N A M


T H U Y E T M I N H B A O C A O T A I C H I N H G I U ' A N I E N D O

C H O K Y 6 T H A N G K E T T H U C N G A Y 30 T H A N G 6 N A M 2017

1 D A C D I E M H O A T D O N G C U A C O N G T Y

C o n g ty C6 p h i n S iam Brothers Viet Nam ("Cong ty") la mot cong ty c6 phan du'p'c thanh lap tai nuac C H X H C N Viet Nam.

Tru sa ch inh cua Cong ty du'p'c dat tai toa nha Anna , s6 10, Cong vien p h i n mkm Q u a n g Trung, P h u a n g Tan Chanh Hiep, Quan 12, Thanh ph6 H 6 Chi Minh, Viet Nam ("Tru sa chinh") theo G i i y phep d i u t u s6 1321/GP do Uy ban Nhan dan Thanh ph6 H6 Ch i Minh c i p ngay 18 thang 7 nam 1995 t rong thai g ian 30 nam k l t u ngay cap G i i y phep d i u t u .

Chi nhanh cua Cong ty ("Chi nhanh") dup 'c dat tai L6 A 2 0 1 va A 2 0 2 , D u a n g C, Khu C o n g nghiep Thai Hoa - D u e Hoa II, X a D u e Lap Ha, Huyen D u e Hoa, Tinh Long A n theo G i i y c h u n g nhan d i u t u s6 502120000009 do Ban Q u a n ly Khu kinh t l T inh Long A n c i p ngay 30 thang 9 nam 2 0 0 8 t rong tha i g ian 50 nam k l t u ngay c i p G i i y c h u n g nhan d i u t u d i u t ien.

Chi nhanh 2 cua Cong ty ("Chi nhanh 2") dup 'c dat tai L6 E , D u a n g 7, Khu Cong nghiep Thai Hoa, X a D u e Lap Ha, Huyen D u e Hoa, Tinh Long A n theo G i i y c h u n g nhan d i u t u s i 50212000021 do Ban Quan ly Khu kinh t l T inh Long A n c i p ngay 11 thang 1 nam 2011 t rong tha i g ian 50 nam k l tCp ngay c i p G i i y c h u n g nhan d i u t u d i u t ien.

Chi nhanh 3 cua C o n g ty ("Chi nhanh 3") dup 'c dat tai L6 E, D u a n g 7, Khu C o n g nghiep Thai Hoa, X a D u e Lap Ha, Huyen D u e Hoa, T inh Long A n theo G i i y c h u n g nhan dang ky hoat dpng do S a K l hoach va D i u t u Tinh Long An c i p ngay 16 thang 3 nam 2017.

Hoat dpng ch inh cua Tru s a ch inh la: san x u i t cac loai day t h u n g propylene pol ime (PP) va polyethene (PE) dung t rong nong n g u nghiep; san x u i t cac phu kien, dung cu, t rang t h i l t bj bang n h u a dung t rong nong n g u nghiep; san x u i t va phat t r i l n p h i n m i m may t inh; va t h u e hien q u y I n nhap k h i u , q u y I n xuat khau va q u y I n phan p h l i cac mat hang SLP dung trong ITnh v u c nong n g u nghiep.

Chu ky san x u i t kinh doanh thong t h u a n g cua T n j s a ch inh la t rong vong 12 thang.

Tai ngay 30 thang 6 n a m 2017, Tru s a ch inh c6 262 nhan vien (tai ngay 31 thang 12 nam 2016: 2 4 5 nhan vien).

2 C A C C H I N H S A C H K E T O A N C H U Y E U

2.1 C c SO" c u a v iec lap b a o c a o tai c h i n h g iu 'a n i e n d o

Bao cao tai ch inh giOa nien dp da dup'c lap theo cac C h u i n m u c K l toan Viet Nam, C h l dp K l toan Doanh nghiep Viet N a m va cac quy djnh phap ly c6 lien quan d i n viec lap va tr inh bay bao cao tai ch inh g i u a nien dp. Bao cao tai ch inh g\(ya nien dp dup 'c lap theo nguyen tac gia g l c .

10

T R U sa C H I N H C O N G T Y C 6 P H A N S I A M B R O T H E R S V I E T N A M


2 C A C C H i N H S A C H K E T O A N C H U Y E U ( t i i p t h e o )

2.1 Co- so- c u a v iec lap b a o c a o ta i c h i n h giu-a n i e n d o ( t i l p t h e o )

Bao cao tai chfnh giOa nien dp kem theo khong nham muc d ich t r inh bay t inh h inh tai ch inh , ket qua kinh doanh va t inh h inh luu c h u y i n t i l n te theo cac nguyen tac va thong le k l toan t h u a n g dup'c c h i p nhan a cac n u a c va cac t h i c h l khac ngoai n u a c Viet Nam. Cac nguyen tac va thong le k l toan SLP dung tai n u a c Viet Nam c6 t h i khac va i cac nguyen tac va thong le k l toan tai cac n u a c va cac t h i c h l khac.

Bao cao tai ch inh g i u a nien dp nay chi t h i h ien t inh h inh tai ch inh, k i t qua kinh doanh va t inh hinh luu c h u y i n t i l n te cua Tru s a ch inh. C o n g ty c6 3 chi nhanh tai huyen D u e Hoa, t inh Long A n . T inh h inh tai ch inh , k i t qua hoat dpng kinh doanh va t inh hinh luu c h u y i n t i l n te cua cac chi nhanh khong bao g I m trong bao cao tai chfnh cua Tru s a chfnh tai ngay 30 thang 6 nam 2017 va cho ky 6 thang k i t thue cung ngay.

2.2 N a m ta i c h i n h

Nam tai chfnh cua Tru s a chfnh bat d i u t u ngay 1 thang 1 d i n ngay 31 thang 12.

2.3 Do 'n vj t i l n te SLP d u n g t r o n g k l t o a n

D a n vj t i l n te s u dung t rong k l toan va d u p e tr inh bay tren bao cao tai chfnh g i u a nien dp cua rieng Tru s a chfnh la d i n g Viet Nam ("VND").

Cac nghiep vu phat sinh bang ngoai te dup 'c quy d l i theo ty gia giao djch t h u e t l ap dung tai ngay phat sinh nghiep vu. Chenh ieeh ty gia phat sinh tCp cac nghiep vu nay d u p e ghi nhan la thu nhap hoac chi ph i t rong bao cao k i t qua hoat dpng kinh doanh.

Tai san va np" phai tra bang t i l n te c6 g l c ngoai te tai ngay cua bang can d l i k l toan g i u a nien dp l i n l u a t dup 'c quy d l i theo ty gia mua va ty g ia ban ngoai te cua ngan hang t h u a n g mai na i T m s a chfnh t h u a n g xuyen co giao djch ap dung tai ngay bang can d l i k l toan giOa nien dp. Cac khoan ngoai te gCri ngan hang tai ngay cua bang can d l i k l toan g i u a nien dp dup 'c quy doi theo ty gia m u a cua ch inh ngan hang na i Tru s a ch inh m a tai khoan ngoai te. Chenh lech ty gia phat sinh tCr viec quy d l i nay d u g c ghi nhan la thu nhap hoac chi ph i t rong bao cao k i t qua hoat dpng kinh doanh giOa nien dp.

2.4 T i l n v a c a c k h o a n t i F c n g d t r c n g t i l n

T i l n va cac khoan t u a n g d u a n g t i l n bao g I m t i l n mat tai quy, t i l n gCri ngan hang, t i l n gCpi khong ky han va cac khoan d i u t u ngan han khac c6 tha i han dao han ban d i u khong qua ba t l iang.

2.5 K h o a n pha i t h u k h a c h h a n g

Cac khoan phai thu khach hang d u g c t h i hien theo gia tri ghi tren hoa d a n g l c t ru d u phong cac khoan phai thu kho doi d u g c u a c t inh d u a tren viec ra soat cua Hpi d i n g Quan trj d l i va i t i t ea cac khoan con c h u a thu tai tha i d i l m c u l i ky /nam. Cac khoan n g d u g c xac dinh la khong t h i thu h I i se d u g c x6a so.

11

TRU C H I N H C O N G TY C 6 P H A N SIAIVI B R O T H E R S VIET N A M

M i u s6 B 09a - DN

2 C A C C H i N H S A C H K E T O A N C H U Y E U ( t i l p t h e o )

2.6 H a n g t i n k h o

Hang ton kho dLpqc t h i hien theo gia thap h a n giCra gia goc va gia tri t h u i n c6 t h i t h u c hien du'p'c. G ia g l c d u a c xac djnh tren c a s a b inh quan g ia quyIn va bao gIm t i t ca cac chi phf mua, chi phf c h l b i l n va cac chi phf khac c6 dup 'c hang ton kho a dja d i l m va trang thai h ien tai. T rong t r u a n g hp'p cac san pham dup 'c san x u i t , g ia g l c bao gIm t i t ca cac chi phi t r ue t i l p va chi ph i san x u i t chung d u a tren m u c dp hoat dpng b inh t h u a n g . Gia tri t h u i n co t h i t h u e hien dup 'c la g ia ban u a c t inh cua tiang t i n kho trong ky kinh doanh b inh t h u a n g trCr chi ph i u a c t inh d l hoan thanh san p h l m va chi phi u a c t inh c i n t h i l t cho viec tieu thu. D u phong dup 'c lap cho hang t i n kho bj 161 tha i , cham luu c h u y i n va bi hong.

2.7 D i u tu-

ChLPng k h o a n k i n h d o a n h

C h u n g khoan kinh doanh la c h u n g khoan do Tru s a ch inh n a m g i u cho muc d ich kinh doanh va dup'c nam g i u chu ylu cho muc d ich mua ban d l kilm la i .

C h u n g khoan kinh doanh d u g c ghi nhan ban d iu theo gia glc. Sau do, chCpng khoan kinh doanh d u g c ghi nhan theo gia g lc t r u d u phong g iam gia. D u phong g iam gia dau t u c h u n g khoan kinh doanh d u g c lap khi g ia g lc cao h a n gia trj thj t r u a n g cua cac khoan chCrng khoan kinh doanh nay.

Lai va 16 t u v iec thanh ly, n h u g n g ban c h u n g khoan kinh doanh d u g c hach toan vao bao cao ki t qua hoat dpng k inh doanh g i u a nien dp. Gia vIn d u g c xac djnh theo p h u a n g phap binh quan g ia quyIn di dpng.

2.8 T a i s a n c6 d j n h

7a/ san co djnh hiru hinh va tai san co djnh v6 hinh

Tai san co dinh d u g c phan anh theo nguyen gia t r u khiu hao luy k l . Nguyen gia bao gIm cac chi phf lien quan t rue t i l p d in v iec c6 d u g c tai san c l d jnh.

Khau hao va hao mon

Tai san c l djnh d u g c k h i u hao theo p h u a n g phap duo'ng t h i n g d l giam d i n nguyen gia tai san t rong s u i t tho'i gian h u u dung u a c t fnh h o | c theo tho'i han cua G i l y c h u n g nhan d i u t u neu ngan h a n . Cac ty le k h i u hao chu yeu hang nam n h u sau:

Nha CLPa 5 - 3 3 %

May moc 8 - 5 0 % P h u a n g tien van tai 10 - 33 % T h i l t bi quan ly 13 - 33 % QuyIn su dung di t 5 % P h i n mIm may vi t inh 2 0 - 50 %

QuyIn SLP dung dIt c6 tho'i han d u g c khiu hao theo p h u a n g phap duo 'ng t h i n g trong 20 n a m phu h g p va i G i l y c h u n g nhan quyIn s u dung dIt do Uy ban Nhan dan Tinh Long A n c l p .

12

TRU S d CHiNH C O N G TY C 6 P H A N SIAM B R O T H E R S V IET N A M

M i u s6 B 09a - DN

2 C A C C H i N H S A C H K E T O A N C H U Y E U ( t i i p t h e o )

2.8 Tai s a n c6 d j n h ( t i l p t h e o )

Thanh ly

Lai va 16 phat sinh do thanh ly, nhipgng ban tai san c6 djnh d u g c xac djnh bang s6 chenh lech gii>a so t ien thu thuan do thanh ly vo l g ia tri con lai cua tai san va d u g c ghi nhan la thu nhap hoac chi ph i t rong bao cao ket qua hoat dpng kinh doanh giOa nien dp.

Chi phi xay dtrng ca ban da dang

Cac tai san t rong qua t r inh xay d u n g phuc vu muc d ich san x u i t , cho thue hoac quan trj, hoac cho b i t ki muc d ich nao khac, d u g c ghi nhan theo gia g6c. Chi phi tap h g p bao g6m chi phi cho cac chuyen gia va doi vo-i tai san du dilu kien, chi phi vay d u g c ghi nhan phu h g p vb-i ch inh sach k l toan cua Tru s o ch inh . K h i u hao cua nhi>ng tai san nay, cung gilng n h u cac loai tai san co djnh khac, se bi t d iu d u g c tr ich khi tai san da san sang cho muc d ich s u dung.

2.9 T h u e ta i s a n

Viec thue tai san ma ben cho thue c h u y i n giao p h i n lo'n rui ro va Igi ich gan vo-i quyIn so- h u u tai san cho ben thue thi d u g c hach toan la thue tai ch inh . Thue tai ch inh d u g c ghi nhan la tai san tai tho'i dilm kha i d iu v iec thue tai san vo'i g ia tri t h i p h a n g i u a gia trj h g p ly cua tai san cho thue va gia trj hien tai thuIn cua cac khoan thanh toan ti ln thue t l i thilu. Khoan thanh toan t i ln thue tai ch inh d u g c chia ra thanh chi phi tai ch inh va khoan phai t ra n g g lc d l duy tri mot ti le lai suit co djnh tren s i d u n g thue tai ch inh. Khoan phai t ra n g g lc k h i n g bao g 6 m chi ph i tai ch inh , d u g c hach toan la n g dai han. Chi phi tai ch inh d u g c hach toan vao bap cao ki t qua hoat dpng kinh doanh trong s u i t tho'i han cua h g p d i n g thue. Tai san c l dinh thue tai ch inh d u g c khiu hao trong tho'i gian ngan h a n g i u a tho'i g ian SLP dung uo'c t inh cua tai san va tha i gian thue. Tuy nhien nlu co s u chac c h i n h g p ly rang ben thue se c6 quyIn s a h u u 6' culi tho'i han thue thi khiu hao se d u g c d u a tren tho'i gian SLP dung uo-c t inh cua tai san.

Thue hoat dpng la loai h inh thue tai san c l d jnh m a p h i n lo'n rui ro va Igi ich g in l i l n vo'i quyIn so' h u u cua tai san thupc v l ben cho thue. Khoan thanh toan d u a l h inh thCpc thue hoat dpng d u g c hach toan vao bao cao ki t qua hoat dpng kinh doanh theo p h u a n g phap duo 'ng t h i n g d u a tren tho'i han thue hoat (56ng.

2.10 Ch i p h i t r a tru'O'c

Chi phi t ra t r u a c bao gIm cac chi ph i t ra t ruo'c ngan han va chi ph i tra t r u a c dai han tren bang can d l i k l toan. Cac khoan chi phi t ra t r u a c nay d u g c ghi nhan theo gia g lc va d u g c phan b l theo p h u a n g phap duo'ng t h i n g d u a tren tha i gian h u u dung uo'c t inh.

2.11 N o - p h a i t r a

Cac khoan n g phai t ra d u g c phan loai d u a vao t inh c h i t bao gIm:

• Phai t ra nguo' i ban gIm cac khoan phai t ra mang t inh c h i t t h u a n g mai phat sinh tCp giao djch mua hang hoa, djch vu.

• Phai tra khac gIm cac khoan phai tra k h i n g co t inh t h u a n g mai, khong lien quan din g iao djch mua, ban, cung c l p hang hoa djch vu.

Cac khoan n g phai t ra d u g c phan loai ngan han va dai han tren bang can d l i k l toan can c u theo ky han con lai cua cac khoan phai tra tai ngay cua bang can d l i k l toan.

13

TRU SO CH iNH C O N G TY C O P H A N SIAM B R O T H E R S VIET N A M

M i u s6 B 09a - DN


2.12 Ch i p h i d i v a y

Chi phi di vay d u g c ghi nhan t rong bao cao k i t qua hoat dpng kinh doanh g i u a nien dp khi phat s inh.

2.13 Ch i p h i pha i t r a

Bao gom cac khoan phai tra cho hang hoa, d jch vu da nhan d u p e t u ngucyi ban trong ky bao cao n h u n g t h u e t l c h u a chi tra do c h u a co hoa d e n hoac c h u a du h i s c , tai lieu k l toan, d u g c ghi nhan vao chi ph i san x u i t , kinh doanh cua ky bao cao.

2.14 Cac k h o a n du> p h o n g

Cac khoan d u phong d u g c ghi nhan khi: Tru so ch inh c6 nghTa vu n g hien tai, phap ly hoac lien do i , phat sinh t u cac s u kien da xay ra; v iec thanh toan nghTa vu n g co t h i se d i n d i n s u g iam sut v l n h u n g Igi ich kinh t l va g ia tri cua nghTa vu n g do d u g c u o c t inh mot each dang t in cay. D u phong khong d u g c ghi nhan cho cac khoan 16 hoat dpng t rong t u a n g lai.

D u phong d u g c t inh t ren c o so" cac khoan chi ph i d u t inh phai thanh toan nghTa vu n g . N I U anh h u a n g v l g ia tri tho'i g ian cua t i l n la t rpng y l u thi d u phong d u g c t inh tren c a SO" gia trj hien tai va i ty le c h i l t k h i u t ruo'c t h u l va phan anh n h u n g danh gia tren thj truo-ng hien tai v l gia tri tha i gian cua t i l n va rui ro cu t h i cua khoan n g do. Gia tri tang len do anh huo'ng cua y l u t l tho'i g ian d u g c ghi nhan la chi ph i di vay.

2.15 DLP p h o n g tro- c i p t h o i v i e c

Theo Luat Lao dpng Viet Nam, n g u a i lao dpng cua Tru so' ch inh da lam viec thuo-ng^ xuyen du 12 thang tro" len d u g c huo 'ng khoan t rg c i p thoi viec. Tho'i gian lam viec d l t inh t rg c i p th6i v iec la t i n g tha i g ian nguo' i lao dpng da lam viec t h u c t l cho Tru s a ch inh t ru di tha i g ian nguo' i lao dpng da tham gia bao h i l m t h i t nghiep theo quy djnh cua phap luat va tho'i gian lam viec da d u g c Tru s a ch inh chi tra t r g c i p t h i i viec.

T r g c i p thoi v iec cua nguo' i lao dpng d u g c tr ich topac c u l i m i l ky bao cao theo ty le bang mot n u a m u c l u a n g b inh quan thang cho m l i nam lam viec. M u c l u a n g b inh quan thang d l t inh t r g c i p thoi v iec d u a tren m u c l u a n g b inh quan cua sau thang g i n n h i t t inh d i n t r u a c ngay lap bang can doi k l toan nay.

Khoan tr ich t r u a c nay d u g c SLP dung d l t ra mot l i n khi n g u a i lao dpng c h i m dCrt h g p d i n g lao dpng theo quy djnh hien hanh.

2.16 V 6 n c h u s d - h u - u

V i n gop c l p h i n cua cac c l dong d u g c ghi nhan theo s i t h u c t l gop cua cac c l d6ng. V i n gop cua chu s a hOu d u g c phan anh theo menh gia cua c l p h i l u .

T h a n g d u v i n co phan: la khoan chenh lech g i u a v i n gop theo menh gia c l p h i l u vo'i gia t h u c t l phat hanh c l p h i l u ; chenh lech g iua gia mua lai c l p h i l u quy va gia tai phat hanh co p h i l u quy.

14

TRU SCy CH iNH C O N G TY C 6 P H A N S I A M B R O T H E R S VIET N A M

M S U S 6 B 09a - DN


2.16 V 6 n c h u so-hLPU ( t i l p t h e o )

cl philu quy la c l philu do cong ty phat hanh va du'p'c mua lai bcci chinh Cong ty, n h u n g c h u a bj huy bo va se d u p e tai phat hanh t r a lai t rong khoang tha i gian theo quy djnh cua phap luat v l c h u n g khoan.

Lg'\n sau t h u l c h u a phan p h l i : phan anh k i t qua kinh doanh (lai, 16) sau t h u l thu nhap cua Tru s a ch inh tai tho'i d i l m bao cao.

2.17 G h i n h a n d o a n h t h u

(a) D o a n h t h u b a n h a n g

Doanh thu ban hang d u g c ghi nhan t rong bao cao k i t qua hoat dpng kinh doanh khi d i n g tho'i thoa man t i t ca nam (5) d i l u kien sau:

• Tru s a chinh d a c h u y i n giao p h i n Ian mi ro va Igi ich g i n liln va i quyIn s a hCru san pham hoac hang hoa cho nguo ' i mua;

• Tru s a chinh khong con nam giO' quyIn quan ly hang hoa n h u nguo ' i s a hOu hang hoa hoac quyIn k i l m soat hang hoa;

• Doanh thu d u g c xac djnh t u a n g d l i chac c h i n ; • Tru s a chinh se thu d u g c Igi ich kinh t l t u giao dich ban hang; va • X a c djnh d u g c chi phi l ien quan den giao dich ban hang.

Doanh thu khong d u g c ghi nhan khi c6 y lu t l khong chac chan mang t inh trpng y lu v l kha nang thu d u g c t i l n ban hang hoac kha nang hang ban bi tra lai.

Doanh thu d u g c ghi nhan phu h g p vo'i ban c h i t h a n h inh t h u c va d u g c phan b l theo nghTa vu cung u-ng hang hoa. Truo 'ng h g p Tru so' ch inh dung thanh p h l m , hang hoa d l k h u y i n mai cho khach hang kem theo d i l u kien mua hang cua Tru so' ch inh thi Tru so' ch inh phan bo s i t i l n thu d u g c d l t inh doanh thu cho ca hang k h u y i n mai va gia trj hang k h u y i n mai d u g c t inh vao g ia v i n hang ban.

(b) T h u n h a p lai

Thu nhap lai d u g c ghi nhan khi d u g c huo'ng.

(c) D o a n h t h u d j c h v u

Doanh thu cung c l p djch vu d u g c ghi nhan t rong bao cao k i t qua hoat dpng kinh doanh khi d jch vu da d u g c cung c l p , bang each t inh mCre dp hoan thanh cua t u n g giao djch, d u a tren c a so' danh gia ti le djch vu da cung c l p so va i t i n g k h i i l u g n g djch vu phai cung cap. Doanh thu cung c l p djch vu chi d u g c ghi nhan khi d i n g tho'i thoa man b i n dilu kien sau:

• Doanh thu d u g c xac djnh t u a n g d l i chac c h i n ; • Co kha nang thu d u g c Igi ich kinh t l t u giao djch cung c l p djch vu d6; • X a c djnh d u g c p h i n cong viec da hoan thanh tai ngay cua bang can d l i k l toan; va • X a c djnh d u g c chi ph i phat sinh cho giao djch va chi ph i d l hoan thanh giao djch

cung c l p djch vu do.

15



2 C A C C H I N H S A C H K E T O A N C H U Y E U ( t i l p t h e o )

2.18 C a c k h o a n g i a m tr ip d o a n h t h u

Cac khoan g iam tn> doanh thu bao gIm c h i l t k h i u t h u a n g mai, hang ban bj t ra lai va g iam gia hang ban. Cac khoan g iam t r u doanh thu phat sinh cung ky t ieu thu san p h l m , hang hoa dich vu dup 'c ghi nhan d i l u chinh g iam doanh thu ky phat sinh.

Cac khoan g iam t r u doanh thu d l i vai san p h l m , hang hoa, d jch vu t ieu thu t rong ky, phat sinh sau ngay cua bang can d l i k l toan giij 'a nien dp n h u n g t r u a c tha i d i l m phat hanh bao cao tai ch inh giOa nien dp d u p e ghi nhan d i l u chinh g iam doanh thu cua ky lap bao cao.

2.19 G i a v l n

Gia v i n ban hang va cung c l p dich vu la t i n g chi ph i phat sinh cua thanh p h l m , hang hoa, vat tu x u i t ban va dich vu cung c l p cho khach hang trong ky, dup 'c ghi nhan theo nguyen tac phu hp'p vai doanh thu va nguyen tac than trpng.

2.20 Ch i p h i ta i c h i n h

Chi phi tai chinh phan anh nhOng khoan chi ph i hoat dpng tai ch inh phat sinh trong ky chu y l u bao gIm cac khoan chi ph i hoac cac khoan 16 lien quan d i n cac hoat dpng d i u tu tai ch inh, du phong g iam g ia c h u n g khoan kinh doanh, chi ph i lai vay va 16 ty g ia hIi doai .

2.21 Ch i p h i b a n h a n g

Chi phi ban hang phan anh cac chi phi t h u c t l phat s inh t rong qua t r inh ban san p h l m , hang hoa, cung c l p djch vu , chu y l u bao gIm chi ph i l u a n g cua nhan vien ban hang, chi ph i k h u y i n mai , chi ph i van c h u y i n , chi ph i khao sat thj truo'ng va cac chi ph i khac.

2.22 Ch i p h i q u a n ly d o a n h n g h i e p

Chi phi quan ly doanh nghiep phan anh cac chi phi quan ly chung cua Tru so' ch inh chu y l u bao gIm cac chi ph i l u a n g nhan vien bp phan quan ly, k h i u hao T S C D dung cho quan ly doanh nghiep, djch vu mua ngoai , chi ph i thue xe, chi phi thue van phong, chi ph i tu v i n , thu lao cho Hpi d i n g Quan trj va cac chi ph i khac.

2.23 T h u l t h u n h a p h ien h a n h v a t h u l t h u n h a p h o a n lai

T h u l thu nhap doanh nghiep bao gIm toan bp s i t h u l thu nhap t inh tren thu nhap chju t h u l thu nhap doanh nghiep, k l ca cac khoan thu nhap nhan dup 'c tu hoat dpng san x u i t , kinh doanh hang hoa djch vu tai n u a c ngoai m a Viet Nam c h u a ky hiep djnh v l t ranh danh t h u l hai l ln. Chi ph i th iu l thu nhap bao gIm chi ph i t h u l thu nhap hien hanh va chi phi t h u l thu nhap hoan lai.

T h u l thu nhap hien hanh la so t h u l thu nhap doanh nghiep phai nop hoac thu hIi d u g c t inh tren thu nhap chju t h u l va t h u l s u i t t h u l thu nhap doanh nghiep cua ky hien hanh. T h u l thu nhap hien hanh va t h u l thu nhap hoan lai d u g c ghi nhan ia thu nhap hay chi phi khi xac djnh Igi nhuan hoac 16 cua ky phat s inh, ngoai to f truo'ng h g p t h u l thu nhap phat sinh ti> mot g iao djch hoac su k ien d u g c ghi nhan t rue t i l p vao v i n chu sa h u u trong cung ky hay mot ky khac.

16

TRU SCf CHINH C O N G TY C 6 P H A N SIAM B R O T H E R S VIET N A M M§u s d B 09a - DN

2 C A C C H I N H S A C H K E T O A N C H U Y E U ( t i l p t h e o )

2.23 T h u l t h u n h a p h ien h a n h v a t h u l t h u n h a p h o a n lai ( t i l p t h e o )

T h u l thu nhap hoan lai d u g c t inh d l y du, SLP dung p h u a n g thCpc cong n g , t inh tren cac khoan chenhi lech tarn tha i g i u a g ia trj ghi s i cua cac khoan muc tai san va n g phai tra t ren bao cao tai ch inh va c a s a t inh t h u l thu nhap cua cac khoan muc nay. T h u l thu nhap hoan lai khong d u g c ghi nhan khi n g t h u l thu nhap hoan lai phai tra phat sinh tCp ghi nhan ban d i u cua mot tai san hay n g phai tra cua mot giao dich m a giao dich nay khong phai la giao dich sap nhap doanh nghiep, khong co anh h u a n g d i n Igi nhuan kl toan hoac Igi n h u a n / l l t inh t h u l thu nhap tai tha i d i l m phat sinh giao dich. T h u l thu nhap hoan lai d u g c t inh theo t h u l s u i t d u t inh d u g c ap dung t rong nien dp ma tai san d u g c thu h I i hoac khoan n g phai tra d u g c thanh toan d u a t ren t h u l s u i t d a ban hanh hoac x e m n h u c6 hieu luc tai ngay cua bang can d l i k l toan.

Tai san t h u l thu nhap hoan lai d u g c ghi nhan khi co kha nang se co thu nhap t inh t h u l t rong t u a n g lai d l SLP dung n h u n g chenh lech tarn tha i d u g c k h i u t ru .

2.24 C h i a c o tu-c

c l t u c d u g c ghi nhan la mot khoan phai t ra t rong cac bao cao tai ch inh cua ky k l toan m a c l tLPC (5ugc cong b l .

2.25 C a c b e n l ien q u a n

Cac doanh nghiep, cac ca nhan, t rue t i l p hay gian t i l p q u a mot hoac n h i l u trung gian, CO q u y I n k i l m soat T m s a ch inh hoac chiu s u k i l m soat cua Tru s a ch inh, hoac cung C h u n g s u k i l m soat v a i T m s a ch inh, bao g I m ca cong ty me, cong ty con va cong ty lien k i t la cac ben lien quan. Cac ben lien k i t , cac ca nhan t r y c t i l p hoac gian t i l p n i m q u y I n b i l u q u y l t cua Tru s a ch inh ma c6 anh h u a n g dang k l d l i va i Tru s o chinh, n h u n g ca nhan quan ly chu c h i t bao g I m Hpi dong Quan trj cua Cong ty, n h u n g thanh v ien mat t h i l t t rong g ia d inh cua cac ca nhan nay hoac cac ben lien k i t nay hoac nhOng cong ty lien k i t va i cac ca nhan nay cung d u g c coi la ben lien quan.

T rong viec x e m xet m i l quan he cua cac ben lien quan , Tru s a ch inh can CLP vao ban c h i t cua m l i quan he c h u khong chi h inh t h u c phap ly cua cac quan he do.

3 TIEN V A C A C K H O A N TU-QNG D U ' O N G TIEN

30.6.2017 V N D

31.12.2016 V N D

T i l n mat T i l n gCpi ngan hang Cac khoan t u a n g d u a n g tien (*)

84.159.639 43.224.126.427 57.000.000.000

100.038.189 102.166.938.093

57.000.000.000

100.308.286.066 159.266.976.282

(*) Cac khoan t u a n g d u a n g t i l n la t i l n gCpi co ky han goc khong qua 3 thang va h u a n g lai s u a t 4 , 3 % / n a m (31.12.2016: 4 ,3%/nam) .

17

T R U C H I N H C O N G T Y C6 P H A N S I A M B R O T H E R S V I E T N A M

M i u s 6 B 09a - D N

4 cAc K H O A N D A U T U " T A I C H I N H N G A N H A N

ChLpng k h o a n k i n h d o a n h

30.6.2017 31.12.2016 S6 DIP

STT Ten cong ty liTO-ng Gia g6c Gia tri hap ly DLP phong S6 lipang Gia gdc Gia tri hap ly phong V N D V N D V N D V N D V N D V N D

1 Cong ty Co phin San xuit Thuang mai IVlay Sai Gon 38.890 1.113.368.900 1.151.144.000 - 38.890 1.113.477.987 980.028.000 (133.449,987)

2 Cong ty Co phin Kho van Giao nhan Ngoai Thuong 20.580 982.900.800 1.317.120.000 - 20.580 982.916.196 1.088.682.000 -

3 Cong ty Co phin D iu tu va Thuang mai TNG 50.267 936.474.210 593.150.600 (343.323.610) 50.267 936.260.000 613.257.400 (317.975.900)

4 Cong ty Co phin Thuy dien Thac Ba 32.100 832.995.000 786.450.000 (46.545.000) 32.100 832.840.740 802.500.000 (30.340.740)

5 Cong ty Co phin Thuy dien Thac IVIa 24.860 681.909.800 770.660.000 - 24.860 681.911.222 646.360.000 (35.551.222)

6 Congty Co phin O to TIVIT - - - - 600 27.432.782 8.580.000 (18.852.782) 7 Cong ty Co phin Tap doan

Hoa Phat 23.900 437.632680 764.800.000 - 13.280 357.836.109 573.032.000 -8 Cong ty Co phin Cang

Ding Nai 10,500 366.870.000 798,000.000 - 10.500 366.855.000 613.200.000 -9 Cong ty Co phin Xay dung

Coteccons 920 106.057,600 199,180.000 - 920 106.060.000 167.900.000 -10 Cong ty Co phin Sua

Viet Nam 700 101.402000 110320000 - 700 101.400.000 87.920.000 (13.480000) 11 Tong Congty Co phin

Khoan va Djch vu Khoan Diu l<hf 3 119.510 41.550 (77,960) 33 1.215.645 1.423.950 -

12 Cong ty Co phin ThCrc an Chan nuoi Viet Thing 7 99,000 99.000 - 7 99.000 99.000 -

13 Cong ty Co phin Ky thuat va 6 to Truong Long - - - - 410 44.079.556 20.500.000 (23.579.556)

5,559.829.500 6,490965.150 (389.946,570) 5.552.384237 5.603.482.350 (573.230187)

18

T R U S d C H I N H C O N G T Y C 6 P H A N S I A M B R O T H E R S V I E T N A M

5 P H A I T H U N G A N H A N C U A K H A C H H A N G

M i u s 6 B 09a - D N

30.6.2017 V N D

31.12.2016 V N D

Ben thiP ba :

Swe Myint A u n g Cong ty C6 p h i n Tap doan Tr i Tue Viet A s h a r T h a r International Co., Ltd Khac

Ben lien quan (Thuyet minh 33(b))

2 .456.295.041 2.386.917.117 2.497.985.634 7.436.453.245

42.601.221.787

2.458.459.177 2.386.917.117 2.073.159.104 6.340.448.336

69.980.004

57.378.872.824 13.328.963.738

Tai ngay 30 thang 6 nam 2017 va 31 thang 12 nam 2016, s6 d u cac khoan phai thu ngan han cua khach hang da qua han thanh toan l i n l u a t la 12.689.184.972 ddng va 11.491.226.143 ddng n h u da tr inh bay tai T h u y l t minh 9.

T R A T R U ' d C C H O N G U ' d l B A N N G A N H A N

30.6.2017 31.12.2016 V N D V N D

Ben t h u ba: PTT Polymer Market ing Company Limited 5.700.240.000 Khac 3.229.887.601 596.168.169

Ben lien quan ( T h u y l t minh 33(b)) 57.351.157.337 26.752.835.536

66.281.284.938 27.349.003.705

P H A I T H U V E C H O V A Y N G A N H A N

30.6.2017 V N D

31.12.2016 V N D

N g u a i lao dpng Ben lien quan ( T h u y l t minh 33(b))

205.259.111 108.300.000

621.200.610 9.621.850.000

313.559.111 10.243.050.610

Phai thu ve cho vay ngan han phan anh cac khoan cho vay khong dup 'c dam bao va h u a n g lai s u i t t u 7 ,75% d i n 1 0 % mot nam (31 thang 12 n a m 2016: 7 ,75% d i n 1 0 % mot nam).

19

TRU S(y CH lNH C O N G TY C O P H A N SIAM B R O T H E R S VIET N A M

M§u s d B 09a - DN

8 C A C K H O A N P H A I T H U K H A C

(a) Pha i t h u n g l n h a n k h a c

30.6.2017 31.12.2016 V N D V N D

Lei nhuan c h u y i n tO Chi nhanh ( T h u y l t minh 33(b)) 18.689.000.000 18.689.000.000

Lai nhuan c h u y i n tu" Chi nhanh 2 ( T h u y l t minh 33(b)) - 43.000.000.000

Phai thu n g u a i lao dong 3.269.198.035 3.155.661.401 Ky quy, ky cu-gc 558.025.000 344.316.496 Phai thu t u cac ben lien quan

( T h u y l t minh 33(b)) 1.016.586.759 16.673.728.641 Phai thu ngan han khac 229.516.419 330.390.430

23.762.326.213 82.193.096.968

Trong do, s i d u cua ben t h u ba va ben lien quan n h u sau:

30.6.2017 31.12.2016 V N D V N D

Ben thLP ba 4 .056.739.454 3.830.368.327 Ben lien quan ( T h u y l t minh 33(b)) 19.705.586.759 78.362.728.641

23.762.326.213 82.193.096.968

(b) Pha i t h u da i h a n k h a c

V i n hoat dong tai Chi nhanh ( T h u y l t minh 33(b))

V o n hoat dong tai Chi nhanh 2 ( T h u y l t minh 33(b))

Ky quy dai han

30.6.2017 V N D

31.12.2016 V N D

19.111.586.548 19.111.586.548

61.268.055.490 61.268.055.490 189.984.000 356.303.634

80.569.626.038 80.735.945.672

20

T R U S d CH iNH C O N G TY C d P H A N S IAM B R O T H E R S VIET N A M M§u s 6 B 09a - DN

N O X A U

30.6.2017 Giatrjcothfe S6 ngay

Gia gdc thu hdi Du' phong qua han VND VND VND Ngay

No qua han Ashar Thar International

Co., Ltd 2.497.985.634 1.899.088.129 (598.897.505) 180-360 SweMyintAung 2.456.295.041 1.100685.114 (1.355.609.927) 360-720 Cong ty Co phan Tap doan

TriTueViet 2.386.917.117 - (2.386.917.117) > 1,080 Khac 5,347.987,180 2.856,384.881 (2491.602299) 30-2520

12.689.184.972 5.856.158,124 (6.833.026.848)

Ng qua han AsharThar International

Co., Ltd Swe Myint Aung Cong ty Co phan Tap doan

Tri Tue Viet Khac

Gia gdc VND

2.497.985.634 2,458.459.177

2.386.917.117 4.147.864.215

31.12.2016 Gia tri cothS

thu h6i VND

2.225.289.740 1.229.229.588

1.317.968.006

Du' phong VND

(272,695,894) (1,229.229.589)

(2.386.917.117) (2.829,896.209)

11.491,226.143 4.772487,334 (6.718,738.809)

86 ngay qua han

Ngiiy

180-360 180-360

> 1,080 30 - 2520

10 H A N G T d N K H O

30.6.2017 Gia gdc

VND DLP phong

V N D

31.12.2016 Gia gdc

VND DIP phong

V N D

Nguyen vat lieu Cong cu v^ dung cu Chi phi san xuit kinh doanh

do dang Thanh pham Hang hoa Hang gCfi di ban

11.282,167.909 2,077.151.932

100.684,912 1,415.708,788 (648.953151)

14.149,927.121 (3,271.747,450)

10.884.658.566 2.025.061.976

72.930.940 2.090.403.683

14.269.506.209 2.017.752.558

(554.585.187) (315.897.976)

(257.021.381) (2.428.755.718)

29.025.640,662 (3.920.700.601) 31.350.313.932 (3.556.260.262)

B i l n dong v l d u p l iong g iam gia l iang t i n k l io t rong ky/nam n h u sau:

30.6.2017 V N D

31.12.2016 V N D

S i d u d i u ky/nam Tang Hoan nhap

S i d u c u l i ky /nam

3.556.260.262 1.234.923.502

(870.483.163)

3.920.700.601

3.243.543.695 312.716.567

3.556.260.262

21

T R U SO C H I N H C O N G T Y C O P H A N S I A M B R O T H E R S V I E T N A M

11 CHI PHl T R A T R U ' d C

(a) Ch i ph i t r a t ru 'O 'c ngSn h a n Cong cu, dung cu

(b) Ch i p h i t r a t r y v c da i h a n C o n g cu, dung cu

Bien dong chi phi t ra truac dai han n h u sau:

S6 du- d i u l<y/nam Tang Phan bo t rong l<y/nam Thanh ly

S6 d u cu6i ky /nam

M i u s d B 09a - D N

30.6.2017 V N D

30.6.2017 V N D

31.12.2016 V N D

943.778.671 1.837.154.059

1.406.305.118 583.437.466

31.12.2016 V N D

583.437.466 12.425.169.553 1.011.847.608 619.494.400

(188.979.956)

1.406.305.118

(79.587.598) (12.381.638.889)

583.437.466

12 T H U E V A C A C K H O A N P H A I T H U N G A N S A C H N H A N U ' d C

T h u l va cac khoan phai thu Ngan sach Nha n u o c t h i hien khoan t h u l nhap k h i u tam nop.

22

1 1 1 1 I I I I I I I I I I 1 I I

T R U SCy C H I N H C O N G T Y C 6 P H A N S I A M B R O T H E R S V I E T N A M

13 T A I S A N C 6 D ! N H

(a) Tai s a n c6 d j n h hCru h i n h

N g u y e n g ia Tai ngay 1 thang 1 nam 2017 Mua trong ky X D C B hoan thanh

( T h u y l t minh 14) C h u y i n tCr tai san thue tai

ch inh ( T h u y l t minh 13(b))

Nha CLPa V N D

20.472.016.531

May m o c Phu'O'ng t i en v a n ta i V N D

102.867.046.327 1.249.750.000

5.049.500.000

1.890.000.000

Tai ngay 30 thang 6 nam 2017 20.472.016.531 111.056.296.327

V N D

8.029.016.101

8.029.016.101

M i u s o B 09a - D N

T h i l t bi q u a n ly V N D

1.912.139.791

T i n g c o n g V N D

133.280.218.750 1.249.750.000

5.049.500.000

1.890.000.000

1.912.139.791 141.469.468.750

K h i u h a o luy k l Tai ngay 1 thang 1 nam 2017 K l i i u hao trong ky C h u y i n tCr tai san thue tai

ch inh ( T h u y l t minh 13(b))

19.065.369.142 93.804.349

98.222.366.567 2.005.141.771

557.550.001


6.341.648.824 254.556.727

6.596.205.551

1.762.408.806 26.599.224

125.391.793.339 2.380.102.071

557.550.001

1 .789.008.030 128.329.445.411

Gia t r j c o n lai Tai ngay 1 thang 1 nam 2017 1.406.647.389 4.644.679.760


1.687.367.277

1.432.810.550

149.730.985

123.131.761

7.888.425.411

13.140.023.339

Nguyen gia cua tai san c l dinh ("TSCD") hi>u h inh bao gIm cac tai san da k h i u hao h i t n h u n g v i n con SLP dung v6 i gia trj la 107.840 trieu d i n g (tai ngay 31 thang 12 nam 2016: 98.906 trieu d i n g ) .

Tai ngay 30 thang 6 nam 2017, tai san c l d inh vo l t i n g gia trj con lai la la 1.312 trieu d i n g (31 thang 12 nam 2016: 1.407 trieu d i n g ) da d u g c dung d l lam tai san t h i c h i p cho cac khoan Tru s a chinh vay ngan hang ( T h u y l t minh 19).

23

T R U SCf CH iNH C O N G TY C O P H A N S IAM B R O T H E R S VIET NAM

13 T A I S A N C6 B\m ( t i l p t h e o )

(b) Tai s a n c6 d j n h t h u e ta i c h i n h

N g u y e n g ia Tai ngay 1 thang 1 nam 2017 C h u y i n sang tai san c6 d inh h u u h inh

( T h u y l t minh 13(a))

Tai ngay 30 thang 6 nam 2017

M i u s o B 09a - DN

N h a xu 'd 'ng v a m a y m 6 c V N D

1.890.000.000

(1.890.000.000)

K h i u h a o luy k l Tai ngay 1 thang 1 nam 2017 K l i l u hao trong ky C h u y i n sang tai san c l dinh h u u h inh

( T h u y l t minh 13(a))


504.000.001 53.550.000

(557.550.001)

Gia t r j c o n lai



1.385.999.999

(c)

Tru s a chinh thue t h i l t bi san x u i t theo cac h g p d i n g thue tai ch inh khac nhau va c u l i m l i ky cua h g p d i n g thue Cong ty c6 quyen chpn m u a lai t h i l t bj theo gia thoa thuan.

Tai s a n c o d i n h v 6 h i n h

Q u y I n SLP dung d I t

V N D

P h i n m I m may v i t i n h

V N D T i n g c o n g

V N D

N g u y e n g ia Tai ngay 1 thang 1 nam 2017

va 30 thang 6 nam 2017 2.728.847.384 858.634.336 3.587.481.720

K h i u h a o luy k l Tai ngay 1 thang 1 nam 2017 2.728.847.384 K h i u hao trong ky

Tai ngay 30 thang 6 nam 2017 2.728.847.384

262.139.818 69 .789.258

331.929.076

2.990.987.202 69.789.258

3.060.776.460

Gia t r j c o n lai


Tai ngay 30 thang 6 n a m 2017

596.494.518

526.705.260

596.494.518

526.705.260

24

T R U S d CHINH C O N G TY C d P H A N SIAM B R O T H E R S VIET N A M


13 T A I S A N C d D I N H ( t i l p t h e o )

(c) Tai s a n c6 d j n h v d h i n h

Nguyen gia cua T S C D v6 h inh bao g d m cac tai san da k h i u hao h i t n h u n g v i n con SLP dung vo i gia trj la 2.890 trieu d i n g (tai ngay 31 thang 12 nam 2016: 2.890 tr ieu d i n g ) .

Tai ngay 30 thang 6 n a m 2017, T S C D v6 h inh la q u y I n SLP dung d i t va i nguyen gia la 2.729 trieu d i n g (31 thang 12 nam 2016: 2.729 tr ieu d i n g ) da d u g c dung d l lam tai san t h i c h i p cho cac khoan Tru s a chfnh vay ngan hang ( T h u y l t minh 19).

14 CHI PH[ X A Y DU'NG C O B A N D d D A N G

30.6.2017 31.12.2016 V N D V N D

N h a c L P a 19.838.532.077 8.609.027.856 M a y m o c , t h i l t bi 3 .806.278.240 5.315.846.500

23.644.810.317 13.924.874.356

B i l n dpng chi phf xay d u n g c a ban d a dang t rong ky/nam n h u sau:

S i d u d i u ky/nam Mua sam C h u y i n sang tai san c l djnh hCpu h inh

( T h u y l t minh 13(a)) Khac

S i d u c u l i ky /nam

30.6.2017 V N D

13.924.874.356 14.906.146.081

(5.049.500.000) (136.710.120)

31.12.2016 V N D

126.500.000 14.353.374.356

(555.000.000)

23 .644.810.317 13.924.874.356

15 P H A I T R A N G U ' d l B A N N G A N H A N

30.6.2017 V N D

31.12.2016 V N D

Ben t h u ba Ben lien quan ( T h u y l t minh 33(b))

8 .508.987.304 41.984.666.679

2.798.594.334 52.824.062.005

50.493.653.983 55.622.656.339

Tai ngay 30 thang 6 nam 2017 va 31 thang 12 nam 2016, tat ca cac khoan phai t ra n g u a i ban ngan han c h u a qua han va Tru s a chfnh co kha nang chi tra cho cac khoan nay.

25

TRU S d CHiNH C O N G TY C O P H A N SIAM B R O T H E R S VIET N A M M i u s6 B 09a - DN

16 T H U E V A C A C K H O A N K H A C P H A I NOP N G A N S A C H N H A NU'OC

30.6.2017 31.12.2016 V N D V N D

Thu§ thu nhap doanh nghiep 837.225.375 1.424.157.303 Thue thu nhap ca nhan 28.868.647 455.640.165 T h u l l<hac 1.684.393

867.778.415 1.879.797.468

B i l n dong t h u l phai nop Nha mcfc t rong Wy nhu" sau:

Tai n g a y P h a i n o p D a n o p Tai n g a y 1.1.2017 t r o n g ky t r o n g k y 30.06.2017

V N D V N D V N D V N D

Tt iue thu nhap doanh ngh iep

Thue thu nhap ca nhan

Thue G T G T d a u ra T h u e khac

1.424.157.303

455 .640 .165

1.879.797.468

1.113.068.072

181.165.012 6 .712.837.986

136.289.808

8 .143.360.878

(1 .700.000.000)

(607.936.530) (6 .712.837.986)

(134.605.415)

(9 .155.379.931)

837.225.375

28 .868.647

1.684.393

867.778.415

17 CHI P H i PHAI T R A N G A N H A N

T h u lao Hpi dong Q u a n trj Chi ph i van c h u y i n Khac

30.6.2017 V N D

2.643.926.667 147.082.422 263.416.782

3.054.425.871

31.12.2016 V N D

3.620.000.000

480.922.459

4.100.922.459

18 P H A I T R A N G A N H A N K H A C

30.6.2017 31.12.2016 V N D V N D

C l t u c phai t ra 585.542.360 1.779.969.660 Phai t ra lai nhuan nop thOa tCr Chi nhanh 2

( T h u y l t minh 33(b j ) 4 .200.000.000 Phai tra khac cho Chi nhanh ( T h u y l t minh 33(b)) - 1.785.592.000 Phai tra khac 636.380.602 638.959.488

5.421.922.962 4.204.521.148

26

\ 1 J I I 1 1 1 1 I 1 1 1 1 1 ) 1 1

T R U S d C H I N H C O N G T Y C O P H A N S I A M B R O T H E R S V I E T N A M

1 9 cAc K H O A N V A Y V A N O T H U E T A I C H I N H

(a) V a y va no- t h u e tai c h i n h ng&n h a n

Tai n g a y 1 . 1 . 2 0 1 7 V N D

- Vay ngan hang (*) - Vay dai han ngan hang d i n

han tra ( t h u y l t minh 19(b)) - N g thue tai ch inh d i n han

phai t ra

37.932.042.781

2.666.666.664

138.996.000

40.737.705.445

T a n g t r o n g ky V N D


V N D

9.126.885.400 (37.932.042.780)

(1.333.333.332)

(138.996.000)

G i a m t r o n g ky C h u y i n tu> da i h a n Tai n g a y 3 0 . 6 . 2 0 1 7 V N D

9.126.885.400 (39.404.372.112)

(*) Chi ti lt s i du culi ky cua cac khoan vay ngan han ngan hang dugc trinh bay nhu sau:

666.666.355

666.666.355

3 0 . 6 . 2 0 1 7

V N D

V N D

9 . 1 2 6 . 8 8 5 . 4 0 1

1 . 9 9 9 . 9 9 9 . 6 8 7

1 1 . 1 2 6 . 8 8 5 . 0 8 8

3 1 . 1 2 . 2 0 1 6

V N D

Ngan hang T h u a n g mai C6 p h i n Cong T h u a n g Viet nam (i) Ngan hang T h u a n g mai C l p h i n Ngoai t h u a n g Viet Nam (ii) 9.126.885.401

9.126.885.401

22.878.055.721 15.053.987.060

37.932.042.781

(i) Khoan vay nay c6 han mi>c t l i da la 70.000 trieu d i n g (tai ngay 31 thang 12 nam 2016: 70.000 trieu d i n g ) . Khoan vay d u g c dam bao bang nha cCpa va quyIn SLP dung dIt thupc Chi nhanh vai gia trj ghi s i l ln l u g t la 8.265 trieu d i n g va 5.177 trieu d i n g (tai ngay 31 thang 12 nam 2016: 8.640 trilu va 5.247 trieu d i n g ) va khoan phai thu khach hang va hang t i n kho cua Cong ty vai gia trj ghi s i nho nhIt la 40.000 trieu d i n g va 35.000 trieu d i n g (tai ngay 31 thang 12 nam 2016: 40.000 trieu d i n g va 35.000 trieu d i n g ) .

(ii) Khoan vay nay c6 han muc t l i da la 100.000 trieu d i n g (tai ngay 31 thang 12 narn 2016: 100.000 trieu d i n g ) . Khoan vay nay d u g c dam bao bang nha cCpa va quyIn SLP dung dIt thupc Tru sa chinh vai gia trj ghi s i l ln l ug t la 1.312 trieu d i n g va 2.729 trieu d i n g (tai ngay 31 thang 12 nam 2016: 1.407 trieu d i n g va 2.729 trieu d i n g ) .

27

T R U S d C H I N H C O N G T Y C d P H A N S I A M B R O T H E R S V I E T N A M


19 C A C K H O A N V A Y V A N O T H U E T A I C H I N H ( t i§p t h e o )

(b) V a y da i h a n

30.6.2017 31.12.2016 V N D V N D

Vay ngan hang - 666.666.355

Chi t iet cac khoan vay dai han ngan hang dLrgc t r inh bay n h u sau:

30.6.2017 31.12.2016 V N D V N D

Ngan hang T N H H IVITV Hong Leong Viet Nam 666.666.355 3.333.333.019

Trong do: Khoan vay dai han den han tra (Thuyet minh 19(a)) (666.666.355) (2.666.666.664)

666.666.355

Khoan vay nay co han mCpctdi da la 10.000 tr ieu ddng (tai ngay 31 thang 12 nam 2016: 10.000 trieu dong) . Khoan vay chju lai s u i t 9 ,2%/nam va d u g c hoan t ra trong vong 48 thang k l t u ngay giai ngan. Khoan vay d u g c dam bao bang nha cCpa va quyen s u dung d I t cua Chi nhanh 2 vo'i g ia tri l l n l u g t la 15.780 tr ieu d i n g va 33.732 tr ieu d i n g (tai ngay 31 thang 12 n a m 2016: 18.768 trieu d i n g va 33.732 tr ieu d i n g ) va bao lanh ca nhan cua Chu tjch Hoi d i n g Quan trj.

28

T R U S d C H I N H C O N G T Y C d P H A N S I A M B R O T H E R S V I E T N A M


20 T A I S A N T H U E T H U N H A P H O A N L A I

Tai san thu§ t l iu nhap hoan lai va t h u l thu nhap hoan lai phai t ra d u g c bCi tn> khi Tru so ch inh CO q u y I n h g p phap d u g c bu trCr g i u a tai san t h u l thu nhap hien hanh vo l t h u l thu nhap hien hanh phai t ra va khi t h u l thu nhap hoan lai co lien quan d i n cung mot co quan t h u l . S l lieu v l bu trCr n h u sau:

30.06.2017 31.12.2016 V N D V N D

Tai san t h u l thu nhap hoan lai: Tai san t h u l thu nhap hoan lai d u o c thu h I i t rong

vong 12 thang 2.736.418.182 2.685.177.597 Tai san t h u l thu nhap hoan lai d u c c thu h I i sau

12 thang 36.902.550

2.773.320.732 2.685.177.597

B i l n dpng cua tai san t h u l thu nhap hoan lai t rong ky n h u sau:

30.6.2017 31.12.2016 V N D V N D

S l d u d i u ky/nam 2.685.177.597 2.005.027.958 Ghi nhan vao bao cao k i t qua hoat dong

kinh doanh ( T h u y l t minh 30) ' 88.143.135 680.149.639

S l d u c u l i ky /nam 2.773.320.732 2.685.177.597

21 V d N G O P C U A C H U S d H O U

(a) S o l u ' a n g c l p h i l u

30.6.2017 31.12.2016 S o lu -ang Co p h i e u S o lu-o-ng C o p h i e u c l p h i l u u'u da i c l p h i l u u'u da i

S l l u g n g c l p h i l u dang ky 20.540.000 - 20.540.000

S l l u g n g c l p h i l u da phat hanh 20.540.000 - 20.540.000 S l l u g n g c l p h i l u da mua lai (60.000) - (60.000)

S l l u g n g c l p h i l u dang luu hanh 20.480.000 - 20.480.000

c l p h i l u p h i thong co menh gia la 10.000 dong. Moi c l p h i l u p h i thong t u a n g u n g va i mot c l p h i l u b i l u q u y l t tai cac cupc hop c l dong cua Cong ty. Cac c l dong d u g c nhan c l t u c ma Cong ty cong b l vao tCrng tha i d i l m . T i t ca cac p h i l u p h i thong d i u c6 t h u t u u u t ien n h u nhau d l i v a i tai san con lai cua Cong ty. Cac q u y I n Igi cua cac c l p h i l u da d u g c Cong ty mua lai d i u bi tam n g u n g cho ta i khi chung d u g c phat lai.

29

TRU S d CH iNH C O N G TY C d P H A N SIAM B R O T H E R S VIET N A M Mau s o B 09a - DN

21 V d N G O P CUA C H U S d H & U ( t i l p t h e o )

(b) Ch i t i l t v d n g o p c u a c h u so* h O u

30.06.2017 31.12.2016 C o p h i e u C o p h i e u

p h i t h o n g % p h i t h o n g %

C o n g ty C l phan D a u tu" T h o n g l\/linh 13.427.182 65 ,37 13.427.182 65,37 O n g Veerapong Sawatyanon 800.000 3,89 800.000 3,89 O n g Itthapat Sawatyanon 800.000 3,89 800.000 3,89 V ie tnam Holding Limited 585.570 2,86 2.000.000 9,74 C o dong khac 4.867.248 23 ,99 3.452.818 17,11

S l l u g n g c l p h i l u dang luu hanh 20.480.000 100,00 20.480.000 100,00

(c) T i n h h i n h b i l n d d n g c u a v d n c d p h i n

T?i ngay 1 thang 1 nam 2016 c l p h i l u mo i phat hanh

c l p h i l u mo i phat hanh

s l c l p h i l u c l p h i l u

thu 'd 'ng c l p h i l u

U'U da i T i n g c o n g

16.280.000 4.200.000

16.280.000 4 .200.000

- 16.280.000 4.200.000

20.480.000 20.480.000 -

20.480.000

20.480.000 20.480.000 - 20.480.000

30

1 1 1 I 1 1 1 I 1 I 1 I I I 1 1 1 I

T R U S d C H I N H C O N G T Y C 6 P H A N S IAM B R O T H E R S V I E T N A M

M i u s 6 B 09a - D N

22 T I N H H J N H T A N G G I A M N G U O N V 6 N C H U sd H O U

V6n g o p c u a c h u so- h ipu

V N D

T h | n g du" v6n c 6 p h i n

V N D

0 6 p h i l u q u y V N D

C h i n h l e c h t y g i a h d i d o a i (*)

V N D

Lo-i n h u a n s a u t h u l

chu 'a p h a n p h l i V N D

T i n g c o n g V N D

Tai ngay 1 t l iang 1 nam 2016 Phat hanh co phan pho thong Lp-i nhuan t rong n a m Chia CO tLPC

Nhan Igi nhuan tir cac chi nhanh

163.400.000.000 42 .000.000.000

1.000.000.000 93.625.673.463

(600.000.000) 14.594.981.065 (41.963.917.654)

2 .779.328.699 (40.960.000.000) 85 .000.000.000

136.431.063.411 135.625.673.463

2.779.328.699 (40.960.000.000) 85 .000.000.000

Tai ngay 31 thang 12 nam 2016 Ip ' i nhuan t rong ky (**)

205 .400.000.000 94 .625.673.463 (600.000.000) 14.594.981.065 4 .855.411.045

3.722.748.668

318.876.065.573

3.722.748.668

Tai ngay 30 thang 6 n a m 2017 205.400.000.000 94 .625.673.463 (600.000.000) 14.594.981.065 8.578.159.713 322.598.814.241

(*) Ngay 1 thang 1 nam 2014, Cong ty c h u y i n d l i t i l n te k l toan tCp do la My ("USD") sang Viet Nam D i n g ("VND") phu h g p va i cac yeu

c l u cua Thong tu" s l 244/2010/TT-BTC ngay 31 thang 12 nanri 2009 cua Bp Tai ch inh ("Thong t u 244"). Theo do, t i t ca cac s l d u

bang USD tai ngay 31 thang 12 nam 2013 da d u g c c h u y i n d l i sang V N D theo ti gia 21.036 V N D bang 1 USD. V i n c l p h i n da d u p e

ghi nhan theo menh gia. Khoan chenh lech g i u a gia trj d u g c quy d l i va menh gia cua c l p h i l u p h i thong la 14.594.981.065 d i n g

d u g c tr inh bay n h u khoan chenh lech ty gia h I i doai .

(**) Theo Bien ban hop Dai hpi d i n g c l dong ngay 18 thang 4 nam 2017, Cong ty da q u y l t djnh phan p h l i khoan c l t u c bang t i l n la

40.960.000.000 d i n g t u a n g d u a n g 2.000 d i n g / c l p h i l u , d u g c t h i hien tren bao cao tai ch inh cua Cong ty.

31

T R U S d CHiNH C O N G TY C6 P H A N SIAM B R O T H E R S VIET N A M

23 C A C K H O A N M U C N G O A I B A N G C A N D O I K E T O A N

(a) N g o a i te c a c loai

M i u s d B 09a - D N

D o la My

30.6.2017

479.465

31.12.2016

1.377.910

(b) Ta i s a n t h u e h o a t d o n g

Cac khoan thanh toan thue tdi t h i l u t rong t u a n g lai theo h g p d i n g thue hoat dpng khong huy ngang la 10.376.939.400 d i n g va 327.663.125 d i n g t u a n g LPng cho giai doan /nam tai ch inh k i t thuc ngay 30 thang 6 nam 2017 va 31 thang 12 nam 2016 ( T h u y l t minh 34).

24 D O A N H T H U T H U A N V E B A N H A N G V A C U N G C A P D jCH V U

K y 6 t h a n g k i t t h u c n g a y

D o a n h t h u Doanh thu ban hang Doanh thu cung c l p djch vu gia cong

30.6.2017 V N D

58.218.549.789 32.668.207.874

30.6.2016 V N D

41.499.190.962 29.514.902.918

90.886.757.663 71.014.093.880

Cac k h o a n g i a m trCp Hang ban bi t ra lai (26.000.000)

(26.000.000)

D o a n h t h u t h u I n v l b a n h a n g v a c u n g c l p d i c h v u Doanh thu t h u I n v l ban hang ' 58.218.549.789 41.473.190.962 Doanh thu cung c l p djch vu g ia cong 32.668.207.874 29.514.902.918

90.886.757.663 70.988.093.880

25 GlA V d N H A N G B A N V A D ICH V U C U N G C A P

K y 6 t h a n g k i t t h u c n g a y 30.6.2017

V N D 30.6.2016

V N D

Gia v i n cua thanh p h l m da ban Gia v i n cua dich vu da cung c l p D u phong g iam gia hang t i n kho

53.388.001.306 15.515.153.194

364.440.339

36.926.930.353 16.523.166.853

496.718.821

69.267.594.839 53.946.816.027

32



26 D O A N H T H U H O A T D O N G T A I C H I N H


Lai t i l n g u i , t i l n cho vay Lai ban cac khoan d i u tu" Lai chenh lech ty gia h I i doai da t h y c hien Lai t h u I n do danh gia lai cac khoan c6 g l c

ngoai te c u l i ky Doanh thu hoat dong tai ch inh khac

30.6.2017 V N D

1.471.055.239 188.593.679

57.120.162

124.303.208 138.058

1.841.210.346

30.6.2016 V N D

546.208.537 136.019.812 103.331.457

785.559.806

27 C H I P H I T A I C H I N H

K y 6 t h a n g k i t t h u c n g a y 30.6.2017 30.6.2016

V N D V N D

Lai t i l n vay 1.425.308.693 1.657.664.008 L6 chenh lech ty gia h I i doai da t h u c hien 88.839.264 601.882.292 L6 t h u I n do danh g ia lai cac khoan co g l c

ngoai te c u l i ky - 48.261.616 L6 do ban cac khoan d i u tu- tai ch inh 45.592.278 (Hoan nhap d u ph6ng) /du phong g iam gia

ChLPng khoan kinh doanh (183.283.617) 296.665.962 Chi phi tai ch inh khac 268 .106

1.376.724.724 2.604.473.878

28 C H I P H I B A N H A N G

Chi ph i nhan vien Chi ph i k h u y i n mai Chi phi v a n c h u y i n Chi phi khao sat thi t r u a n g Chi phi bang t i l n khac


V N D

30.6.2016 V N D

373.321.515 162.283.249 694.258.790 573.468.000

1.876.408.061

634.398.550

187.858.332 299.222.000

1.343.505.035

3.679.739.615 2.464.983.917

33

T R U SO C H I N H C O N G T Y C 6 P H A N S IAM B R O T H E R S V I E T N A M


29 CHI PHi Q U A N L Y D O A N H N G H I E P


Chi ph i nhan vien Chi phi k h i u hao Chi phi dich vu m u a ngoai Chi phi thue xe Chi phi thue van phong Chi phi tu" v i n Chi phi bang t i l n khac

30.6.2017 V N D

4.866.123.988 422.758.631 320.622.518 611.979.000 444.066.670 930.983.491

6.390.471.929

13.987.006.227

30.6.2016 V N D

3.657.921.407 395.822.618 331.339.023 313.876.400 424.033.750

1.669.411.277 5.489.360.837

12.281.765.312

30 T H U E T H U N H A P D O A N H N G H I E P H I E N H A N H

S l t h u l t ren Igi nhuan truo'c t h u l cua Tru s o ch inh khac v a i s l t h u l khi d u g c t inh theo t h u l s u i t p h i thong ap dung 2 0 % n h u sau:


V N D V N D

Lgi nhuan/( l6) k l toan truo'c t h u l

T h u l t inh d t h u l s u i t 2 0 % D i l u chinh:

Chi phi khong d u g c khau t r u D u phong ( thua) / th i l u ky t r u a c

Chi phi t h u l thu nhap doanh nghiep (*)

4 .747.673.605 (343.019.219)

949.534.721 (68.603.844)

132.564.731 464.978.172 (57.174.515) 1.275.196.261

1.024.924.937 1.671.570.589

Chi phi thue thu nhap doanh nghiep ghi nhan trong bao cao k i t qua hoat dpng kinh doanh :

T h u l thu nhap doanh nghiep - hien hanh 1.113.068.072 1.826.999.635 T h u l thu nhap doanh nghiep - hoan lai

( T h u y l t minh 20) (88.143.135) (155.429.046)

1.024.924.937 1.671.570.589

(*) Chi ph i t h u l t t iu nhap doanh nghiep cho ky 6 thang d u g c u a c t inh d u a vao thu nhap chju t h u l va co t h i co nhOng d i l u chinh tuy thupc vao s u k i l m tra cua c a quan thue.

34


31 C H I P H I S A N X U A T K I N H D O A N H T H E O Y E U T 6

32

(a)

M i u s 6 B 09a - D N


Chi phi nguyen vat lieu san x u i t Chi ph i nhan cong Chi phi k h i u hao T S C D Chi phi djch vu mua ngoai Chi phi khac

30.6.2017 V N D

12.983.188.520 16.603.823.833

2.492.701.329 4.129.009.749

13.215.769.236

30.6.2016 V N D

10.180.519.062 14.040.038.975

4.046.924.903 4.138.639.895

10.596.527.311

49.424.492.667 43.002.650.146

T H U Y E T MINH C H O C A C K H O A N M U C T R E N B A O C A O LU'U C H U Y E N TIEN T E

Cac g i a o d j c h k h o n g b i n g t i l n a n h hu'O'ng d i n b a o c a o lu'u c h u y i n t i l n te


T h u nhap lai cho vay dup'c v i n hoa vao phai thu v l cho vay ngan han

C i n tn> khoan cho vay va i khoan phai t ra do mua tai san c l dinh

30.6.2017 V N D

108.300.000

9.621.850.000

30.6.2016 V N D

474.623.583

(b) s l t i l n d i v a y t h y c t h u t r o n g k y K y 6 t h a n g k i t t h u c n g a y

30.6.2017 V N D

30.6.2016 V N D

Vay theo k h i uo'c thong t h u d n g

(c) s l t i l n d a t h y c t r a g l c v a y t r o n g k y

9.126.885.400 38.858.539.332


V N D 30.6.2016

V N D

T i l n tra np- g l c vay theo k h i u d c thong t h u a n g 39.265.376.112 57.984.785.834

35

TRU S d CH iNH C O N G TY C d P H A N S IAM B R O T H E R S VIET N A M M i u s6 B 09a - DN

33 T H U Y E T MINH V E C A C B E N L I E N Q U A N

Cong ty la mot cong ty c6 p h i n , danh sach c6 dong chu ch6t d u g c tr inh bay d u g c tr inh bay tai T h u y l t minh 21(b) .

(a) G i a o d j c h vo' i c a c b e n l ien q u a n

Trong ky, cac giao djch sau day d u g c t h u c hien va i cac ben lien quan:


V N D V N D i) D o a n h t h u b a n h a n g v a d j c h v u

Chi nhanh 2 34.147.169.974 22.375.574.734

i i) D o a n h t h u c u n g c l p d j c h v u g ia c o n g

Chi nhanh 2 32.668.207.874 29.514.902.918

i i i) Mua h a n g h o a

Chi nhanh 108.172.332 184.445.147 Chi nhanh 2 1.592.720.275 1.183.767.846 C o n g ty T N H H T h u a n g mai Djch vu Q u a n g

cao va Du lich D o n g D u a n g 88.765.800 89.894.091 C o n g ty C l p h i n Nong nghiep Sinh thai S iam 37.309.091

1.826.967.498 1.458.107.084

iv) Mua ta i s a n c l d j n h

C o n g ty C l p h i n D i u t u Thong minh 1.220.450.000

36

TRU SO CH iNH C O N G TY C6 P H A N SIAM B R O T H E R S VIET N A M

M i u s6 B 09a - DN

33 T H U Y E T MINH V E C A C B E N L I E N Q U A N ( t i l p t h e o )

(a) G i a o d j c h vd' i c a c b e n l ien q u a n ( t i l p t h e o )


V N D V N D

v) P h i b a o t r i , p h i tu" v i n v a p h i d j c h v u

C o n g ty C l p h i n D i u t u Thong minh 1.140.000.000 1.673.290.000 Cong ty T N H H T h u c n g mai Djch vu

Quang cao va Du lich D o n g D u a n g 140.000.000 205.922.728

1.280.000.000 1.879.212.728

vi ) Cac k h o a n c h i c h o c a c n h a n SLP q u a n ly c h u c h i t

Cac nhan s u quan ly chu c h i t t rong Hpi d i n g Quan trj, Ban Giam d i e khong h u d n g thu lao t u Tru s o ch inh. Thu lao cua cac nhan s u quan ly chu c h i t dup 'c chi tra bd i Chi nhanh va Chi nhanh 2.

(b) s l dip c u l i k y / n a m vd' i c a c b e n l ien q u a n

i) Pha i t h u n g I n h a n k h a c h h a n g ( T h u y l t m i n h 5)

30.6.2017 31.12.2016 V N D V N D

Cong ty C l phan D i u t u Thong minh 3 .692.800 3.692.800 Cong ty C l p h i n S iam Eco Farm 66 .287.204 66.287.204 Chi nhanh 2 42.531.241.783

42.601.221.787 69.980.004

i i) T ra tru'O'c c h o ngu'd' i b a n n g I n h a n ( T h u y l t m i n h 6) C o n g ty C6 p h i n D i u t u Thong minh 57 .351.157.337 26.635.757.337 Cong ty T N H H Thuo-ng mai Dich vu

Quang cao va Du Ijch D o n g D u o n g - 117.078.199

57.351.157.337 26.752.835.536

i i i) Pha i t h u v l c h o v a y n g I n h a n ( T h u y l t m i n h 7)

Cong ty Co phan D i u t u Thong minh 108.300.000 9.621.850.000

37

T R U S d CHiNH C O N G TY C 6 P H A N SIAM B R O T H E R S VIET N A M

33 T H U Y E T MINH V E C A C B E N L I E N Q U A N ( t i l p t h e o )

(b) s l du? c u l i k y / n a m vo' i c a c b e n l ien q u a n ( t i l p t h e o )


30.6.2017 V N D

31.12.2016 V N D

iv) Pha i t h u n g l n h a n k h a c ( T h u y l t m i n h 8(a))

Chi nhanh Chi nhanh 2 Chi nhanh 3 C o n g ty C l p h i n Phat t r i l n Ha t i n g Viet S o n

v) Pha i t h u da i h a n k h a c ( T h u y l t m i n h 8(b))

Chi nhanh Chi nhanh 2

18.689.000.000 18.689.000.000 - 43.000.000.000

594.231.000 422.355.759 16.673.728.641

19.705.586.759 78.362.728.641

19.111.586.548 19.111.586.548 61.268.055.490 61.268.055.490

80.379.642.038 80.379.642.038

v i ) Pha i t r a ngu'd' i b a n n g I n h a n ( T h u y l t m i n h 15)

Chi nhanh Chi nhanh 2 C o n g ty T N H H T h u a n g mai Dich vu

Q u a n g cao va Du Ijch D o n g D u a n g C o n g ty C l p h i n S iam Eco Farm

37.620.603.753 37.923.725.185 4.248.788.934 14.900.336.820

77.964.901 37.309.091

41.984.666.679 52.824.062.005

vi i ) Pha i t r a n g I n h a n k h a c ( T h u y l t m i n h 18)

Chi nhanh Chi nhanh 2

1.785.592.000 4 .200.000.000

4.200.000.000 1.785.592.000

3 8

TRU SCy CHINH C O N G TY C O P H A N SIAM B R O T H E R S VIET N A M M i u s6 B 09a - DN

34 C A M K E T T H U E H O A T D O N G

Tru SO" ch inh phai t ra mu'c t6i t h i l u t rong t u a n g lai cho cac h g p d i n g thue hoat dpng khong huy ngang n h u sau:

30.6.2017 31.12.2016 V N D V N D

D u a l 1 n a m 2.301.980.400 327.663.125 T u 1 d i n 5 nam 8.074.959.000

10.376.939.400 327.663.125

35 C A M K E T V 6 N

Cac cam k i t v l chi t ieu tao lap tai san c l dinh da ky h g p d i n g tai ngay lap bang can d l i k l toan n h u n g c h u a d u g c hach toan vao bao cao tai ch inh n h u sau:

30.6.2017 31.12.2016 V N D V N D

Nha x u d n g va may moc 73.013.181.946 88.206.861.783

Bao cao tai ch inh g i u a nien dp cua rieng Tru ngay 14 thang 8 nam 2017.

D a n g Thj My Kim Nguo'i l a p / K l toan t a r a n g

a ch inh da d u g c Hpi d i n g Q u a n tri phe duyet

Veerapong Sawatyanon Chu tich Hpi d i n g Quan tri

39

CONG TY CO PHAN SIAM BROTHERS VIET NAM BAO CAO TAI … · Cong viec soat xet bao cao tai chinh giua...

Documents

Transcript of CONG TY CO PHAN SIAM BROTHERS VIET NAM BAO CAO TAI … · Cong viec soat xet bao cao tai chinh giua...