G bakerritty - Vietstock
44
G bakerritty A&C BAo cAo rAr cHirun ruAru rar cnlrqu xEr rHUc NGAy 31 THANc rz NAru z01s cONG TY co PHAN xUAT NHAP KHAU THUY SAN CTJU LONG AN GIANG A&C Auditing and Consulting Co., Ltd. trading as Baker Tilly A&C is a member of the global network of BakerTilly lnternational Ltd., the membbrdof which are separate and independent legal entities l
Transcript of G bakerritty - Vietstock
G bakerrittyA&C
BAo cAo rAr cHirunruAru rar cnlrqu xEr rHUc NGAy 31 THANc rz NAru z01s
cONG TY co PHANxUAT NHAP KHAU THUY SAN
CTJU LONG AN GIANG
A&C Auditing and Consulting Co., Ltd. trading as Baker Tilly A&C is a member of the global networkof BakerTilly lnternational Ltd., the membbrdof which are separate and independent legal entities
l
c6rue rv cd pnAn xuAr nnAp xnAu rHUy seru ctju LoNG AN GrANG
-
MUC LUC
3.
1. Mgc lgc
2. 86o c6o cfia Ban T6ng Gi6m tliic
8. Phg IUc I
9. Phq.lgc 2
86o crio ki6m to6n tIQc lfp!
Bing cin tl{i k6 to6n tgi ngiry 31 thdng 12 nEm 2019
86o crio k6t qui ho4t tlQng kinh doanhcho nim tlri chinh k6t thtic ngiry 31 thing 12 ndm20l9
86o c6o luu chuy6n tiiin tQ
cho nIm tiri chinh h6t ttrric ngiy 31 th6ng 12 ndm20l9
Bin thuy6t minh 86o c6o thi chinhcho nIm tiri chinh t<6t ttrric ngiy 31 thdng 12 ndm2019
Trang
1
2-3
4
5-8
10-11
t2-40
4t
42
6.
7.
* >f * * * * {< + * *< * {< {< {< >t * r< * + tl. + t *
5.
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cOrve w cd pnhru xuAr nnAp xnAu rn0v snN ctju LoNG AN GrANG
BAo cAo cta BAN r6xc GIAM o6c
Ban T6ng Gi6m cl6c Cdng ty C6 phin Xu6t nh4p khAu Thriy s6n Criu Long An Giang (say ddy ggi tat la"C6ng ty") trinh bdy b6o c6o cta minh cing v6i B6o c6o tdi chinh cho nlm tii chinh k6t thtc ngdy 3l
''th6ng 12 ndm2019.
Khdi qu6t.vd C0ng tyC6ng ty C6 phAn Xu6t nhpp khAu Thriy sin C[ru Long An Giang hopt ilQng theo GiAy chting nhin tl6ng kydoarih nghiQp so toooOso3gS (so cfi ld 520300996s_)r gllg rV lAn dAu ngiy 17 th6ng.4 ndm2007 vd dingkj thay OOi fin thft 6 ngdy 05 th6ng 7 ndm 2016 do S0 K6 hogch vi DAu tu tinh An Giang c6p.
Trp sd hopt ilQng:- Eia chi : 90 Hirng Vucrng, kh6m M! Thg, phudng MI Quy, TP. Long Xuy6n, tinh An Giang
- Disn thoai : +84 (0296) 393 1000 -393 2821- Fax :+84(0296)3932446
Hopt dQng kinh doanh cira C6ng ty ld: b6n budn n6ng, l6m sin nguyCn liQu (trir g5, tre, nfa) vd.dQng v4t
sgne; b6n bu6.n chrlVif doanh t<trac cnua gugc phdn vdo dAu; nu6i trdng thriy sin nOi dia; s6n xuAt thric 5n
gra suc, gra cam uu iht y s6n; sdn xu6t gi6y nhan, .b
j1 1!an !1o bi tir gi6y vi bia; chti bi6n, b6o quin. thgV
sin vd sAn phAm tir th0ypin; cho thu6 m6y m6c, thi6t bi vd tl6 dirng hfi'u hinh kh6c kh6ng kdm nguoi tli6u
khi€n; b6n budn thUc pliam; dAu, tu co O ha tAng khu cdn! nghiQp, khu du lich, kh6ch san, cao 6c v[nphong; hoat dQng dAu tu trpc ti6p, <tAu tu gi6n titip (tudn thri ph6p luat c6 li6n quan trong qu6 trinh ho4t
tlqng); <lAu tu thuc hiQn viQc s6p nh4p vi mua l4i doanh nghiQp (tu6n thri ph6p luflt c6 li6n quan trong qu6
trinh hopt dQng).
HQi il6ng quin trivi Ban tlidu hdrnh, qufln lfC6c thdnh uien Hgi d6ng quin trl vd Ban elidu hAnh, quin lf cria COng ty trong n6m vd cho <l€n tho'i cli€m
lap b6o c6o ndry bao g6m:
HQi ding qudn tr!Hg vd t6n Chtic vU Ngdy b6 nhiQm/t6i b6 nhiQm
Ong Phn ChiKhai. Ong Nguy6n T6n T6'i
Bi Phan Thi CAm TtBA Trin,Kh6nh Hi€n
T6i b6 nhiQm ngdy 16 thdng 5 ndm 2018TAi bO nhi6m ngdy l6 th6ng 5 nim 2018T6i bO nhiQm ngiy 16 thSng 5 n6m 201886 nhiem ngdy l6 thiing 5 ndm 2018BO nhiQm ngity 24 thdng4.ndm20l9
Nedy b6 nhi€m/t6i b6 nhiem/mi6nT6i b6 nhiem ngdy 16 th6ng 5 ndm 2018TAi bO nhiQm ngdy 16 th6ng 5 ndm 2018Mi6n nhiem ngdy 24 th6ng 4 ndm 201986 nhiqm ngiy 16 th6ng 5 n[m 201886 nhipm ngity 24 thdng 4 ndm2019
6ng Nguy6n XuAn HiiOng Trdn Tu6n KhanhBi Nguy6n Th! Nggc BichBi Cao ThiThu Vdn6ng TrAn Minh Tu6n
Ban kidm sodt
Ph6 chi tichThdnh vi6nThdnh vi€nThdnh vi6nThinh vi€n
Tru6ng banThdnh vi6n
Thdnh vi€nThinh vi6n
Ban TAng Gitim itdc
Hq vd t€n Chtic vU NgdY t6i bO nhiem
$ng Nguy6n Xudn Hqi PhO fOng Gi6m el6c T6i bO nhiQm ngdy 16 th6ng 5 ndm 2018
6nE fiA, fu6n Khanh Ph6 TOng Gi6m <l6c T6i bd nhiQm ngdy 16 th6ng 5 ndm 2018
vh tdn
cOrue w cd pnAru xuAr runAp xnAu rn0v sAtu ctju LoNG AN GrANGeAo cAo cuA BAN ToNG ctAvt o6c (ti6p theo)
D4i diQn theo ph6p lu$tNgudi clai diQntheo ph6p lugt cria Cdng ty trong nim vlr cho dtin thdi di6m lflp b6o c6o niy ld Bd TrAn ThiV6n Loan - Chfi tictLHQi <l6ng quin triki6m TOng Gi6m tl6c (t5i b6 nhiem ngiy l6 th6ng 5 n[m 2018).
Ki6m to6n vi6n,'C6ng ty, TNHH Ki6m to6n vd Tu v6n A&C dd tlugc chi <linh kii-Am to6n 86o c6o tdi chinh cho n6m tdi
chinh k6t thric ngdy 31 th6ng 12 nim 2019 cira C6ng ty.
Tr6ch nhiQm cria Ban Tdng Gi6m tliicBan T6ng Gi6m il6c chlu tr6ch nhiqm lap 86o c6o tii chinh phin 6nh trung thyc vd hqp Iy tinh hinh tdi
chinh, ktit qu6 hoat dQng kinh doanh vi luu chuyOn ti€n tQ ctia C6ng ty trong ndm. Trong viQc lap B5o c6o
tiichinh ndy, Ban T6ng Gi6m <l6c phii:o ChQn lga cric chfnh s6ch kt5 to6n thich hgp vd 6p dgng cdc chinh s6ch ndy mQt c6ch nh6t qu6n;
o Thuc hiQn c6c xdt do6n vir c6c u6'c tfnh mQt c6ch ho.p ly vd thpn trQng;
r N€u rO c6c chu6n mgc kti to6n 6p dpng cho C6ng ty c6 clugc tudn thri hay khdng vd tAt c6 c6c sai lQch
trgng ytiu <15 cluo. c trinh biy vd gi6i thich trong B6o c5o tdi chinh;. Litp 86o c6o tdi chinh tr6n co s6'hopt <lQng li6n tpc tru'truoxg hqp kh6ng th6 cho ring C6ng ty sC ti6p
tpc hoAt clQng li6n tUc;
. Thit5t lap vi thgc hipn h9 th6ng ki6m so6t nOi b0 mQt c6ch hfru hiQu nhim han ctr5 rui ro c6 sai s6t
trqng y6u do gian lan hoac nhim l6n trong viQc lfp vd trinh biy 86o c6o tii chinh.'tBan T6ng GiSm tl6c dim bAo c6c s6 k6 to6n thich hgptluoc luu gio dAy dir dC phnn 6nh tinh hinh tdi chinhcfra C6n[ ty v6i mfc <10 chinh xric hqp ly tqi bAt ky thdi tli6m ndo vi c6c s6 s6ch kti todn tudn thfi cn6 a9
k6 to6n 6p dung. Ban T6ng Gi6m d6c cflng chju tr6ch nhiQm quin l! c6c tii s6n cta C6ng ty vd do d6 cl6
thUc hiqn c6c biQn phrip th(ch ho. p d6 ngdn ch{n vd ph6t hi6n c6c hdnh vi gian l4n vd c6c vi ph4m khdc1L\q
Ban T6ng Gi6m tltic cam k6t d6tu6n thti c6c y€u c6u n6u tr6n trong viQc lfp 86o c6o tdi chinh.
PhG duyQt 86o c6o tiri chinhB;, ia;; Ciam aOc ph6 duyQt 86o c6o tdi chinh tlinh kdm. 86o c6o tdi chinh cli phin 6nh trung tftrG f($hqp ly tiitr trinn tdi chinh crla Cdng ty tai thdi di6m ngiy 31 th6ng 12.ndm 2019, cflng nhu k6t qu6.
clQng kinh doanh vd tinh hinh luu Jfluy6n tidn tQ cho riam tii chfnh k6t thirc cirng ngiy, phn hqp vdyruclQng kinh doanh vd tinh hinh luu $uy6n ti6n tQ cho n6m tii chinh k€t thfic cirng ngiy, phit ho.p vGY6cChu-An mgc K6 torin ViQt Nam, Ch6 dO Ke to6n doanh nghiQp ViQt Nam vd c6c quy cllnh phdp lj c6 li6nquan cl6n viQc l{p vd trinh bdy 86o c6o tdi chinh.
Tdng Gi6m ttiic
Ngdy 26 th6ng 3 ndm2020
rlJUxrx\F'. :,1-TUvAll/a
T6ng Gi6m rl6c,
NG TYCP
XUfuMAPMiU
ctlu t-oNd/-. rrrarrNA,/*,GIAN9,/S
Vffn Loan
A&C AUDITING AND CONSULTING CO.. LTD.\\,\v'w.a-c.com.\n
Head O1llcc : 02 fruorg Sott St.. Tan Binh Disl.. Ho Chi Nlinh Clit)'. \'ictrranrTel: +8.1 1018) 3511 2912 Fax: +E.1 (028) 15.17 1970
Uranch in Ha Noi : .{0 Ciiang Vb St.. Dong Da Dist." F{a Noi C'it}'. \'ictnrtrrfel: +8:1 (02.1) 1716 7879 Fax: -E'1 (01-1) -:716 7E69
BranchinNhaTrang :LotSlll116A.ll,LcHrrgPhorull L.rbuALil.lltuocHri\\rrd.NhrTlrngCjl).\'irlrritr
Tel: +84 (0258) 246 5151 Fax: +84 (0258) 246 5806
IJranch in Can Tho : l5-1-: \'b Nsui,cn (iiap St.. Cai Rang Dist.. Car 1'ho Cit)'. \Iietram
Tcl: +8.1 (0292) -376 4995 F[: ii-l (029]) 176 .199(r
36 1.0642120/TC-AC
G O.kertittyA&[email protected]
kttv.hn@a-c,com.vn
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Y Xii5n cira Ki6m todn vi6nTheo ;i ki6n cira chrhng t6i, 86o c6o tdi chinh dd phdn 5nh trlrng thyc vd ho. p ly, tr6n c6c khia cpnh tro.ng y6u tinh
hinh tdi chinh cta C6ng ty C6 phAn Xu6t nhQp khAu Thity sdn Ciru Long An Giang t4i ngdy 31 th6ng 12 namhinh tdi chinh cta C6ng ty Co phfin Xutit nh(ip Khau lhuy san Uuu l.ong An ulang tQl ngay rI rnang rz nam
iOiq, .rrg nhu k6t qua f,tat d{ng kinh doanir-va tinh hini luu chuy6n tGn tq cho nim tdi chinh k6t thirc cilng
ngay, phi hqp v6i c6c ChuAn mUC fe torin ViQt Nam, Ch6 dQ K6 toSn doanh nghiQp Vi6t Nam hi6n hdnh vd c6cngay, phir hgp v6i c6c ChuAn m;rc'tc ChuAn m;rc Kti torin ViQt Nam, Chd dQ KC toSn doanh nghiCp Vi6t Nam hi6n hdnh vd c6c
i6n quan den vi6c l{p vd trinh bdy Brio ctio tdi chfnh.quy
to6n vin A&C
ng - Ph6NgS6 DKHl"l ki€m tocin: 0100-201 8-008- I
1'P. H6 Chi Minh, ngiry 26 th6ng 3 nam 2020
-{.&C Auditing and Consulting Co., Ltd. trading as Baker'l'ill1 r\&C is a metnbet o1'thc slobal nel',t'ork
ol'Bakel Ti[_v Intemrtioual Ltd.. ihe :leurbcrs ol uhich arc sepamtc artcl inclcpenrlent legal cntities
BAo CAO KIEM TOAN DQC LAP
Kinh eui: cAc co EONG, HQI D6NG QUAN TRI vA BAN T6NG GIAM Eoccoxc Ty Co PHAN XUAT NHAP KHAU THfiY sAN cul-t L9NG AN GIANG
Ch[rng t6i dd ki61 to6n 86o c6o tdi chinh kdm theo cua Cong ty C6 phAn XuAt nhpp khAu.Thiry sAn Cftu Long
Arr Giarrg (sau dAy goi t6t ldr "Cdng ty"), duo. c l4p ngdy 25 th6ng 3 nitm2020, tir trang 05 ddn trang42, bao g6m
Bang c6i O6i feioan tai ngdy 3i tt',ang 12 ndm 2019, 86o c6o k6t qud hoat dQng kinh doanh, 86o c6o lur-r
chuy6n ti6n t6 cho ndrn tdi chinh kiit thfc cirng ngdy vd Bdn thuyCt rnirTh B6o c6o tdi chinh.
Trr{ch nhiQm cria Ban T6ng Gi6m tliicBan T6ng Gi6m d6c C6ng ty chlu trach nhiCrr v6 vi6c lap ya trinn bdy trung thr,rc vd hSp ly 86o c6o tdi chinh
cira C61g ty theo c6c ChuAn mqrc K6 torin ViQt Nam, Ch6 dQ KC to6n doanh nghiCp ViQt Nam vd c6c quy dinh
phap lv c6 li6n qual dQn viec lAp va trinh bay B6o c6o tdi chinh vd chiu tr6ch nhiQm v€ ki6m so6t nQi b6 md Ban
tOng biam ddc rac dinh ld cin thitit d6 darn b6o cho viQc lqp vd trinh bdy 86o c6o tdi chinh kh6ng c6 sai s6t
trgng y6u do gian lQn hopc nhArn l6n.
Trrlch nhiQm ciia Ki6m torln viOn
Tr6ch nhi6m cua chfrng t6i ld dua ra y ki5n ve g6o c6o tdi chinh dga tr6n k6t qu6 cira cuQc kiern toan. Chirng toi
da ti6n hdnh ki6m to6ritheo cac ChuAn muc Ki6m to6n ViQt Narn. C6c chuAn mr,r'c ndy y6u cAu chfng t6ituanthu chLrAn muc vd c6c quy dinh vdr d4o dilc ngh6 nghiQp, lQp kt5 hoAch vd thr,rc hi6n cuQc ki6rn torin d6 dat dugc
sr; dam b6o ho-p l;i v0 viOc liQLr 86o c6o tdi chinh cira C6ng ty c6 cdn sai s6t trgng y€u hay kh6ng'
..1Colg viQc ki6rn toan bao g$m thuc hi6n c6c thrj tr,rc nham thu thpp c5c bang chirng ki6m toSn v0 c6c sd liQu vd
thLryZt miph tr6n Bdo c6o iai .nirh. Cdc thir tpc ki6m to6n duc.rc lga chqn dr,ra tr6n x6t do6n cira ki6m to6n vi6n,
Uao g6rn d6nh gid r[ri ro c6 sai stit trong y6u trong B5o c6o tdi chinh do gian l6n ho4c nhAm.l5n. Khithuc hi6n
d6nh gi6 c6c r[ri ro ndy, ki6m toSn vien da xern xd] kitSm so6t nQi bQ c.Lra C6ng ty li6n quan d6n viQc lQp vd.trinh
bay BZo c6o tdi.chinh trung thr,rc, hgp ly.nharn thi6t ke c6c thu tUc ki6m to6n phu ho. p vo'i tinh hinh th;r-c ti5, tuy
nhiCn kh6r.,g nhAm muc diin dua ra y kiiSn ve niQu 9ua 9u1ki6m so6t nQi b0 cira C6ng ty. C6ng vi6c ki€m to6n
cfrng bao g6m drinh gi5 tinh thfch hop cira c6c.chinh s6ch.k:,."6, {uS..upltjng ydtllh,lSp ly cira c6c u6c tinh
k6 to6n cira Ban T6ng Girim d6c cirng nhu d6nh gi6 viQc trinh bdy t6ng th6 86o c6o tdi chfnh.
Chirng t6i tin tr-r6ng ring c6c bing chung ki6rn to6n md chfrng t6i dA thu thQp duo. c ld dAy dir vd thich hgp ldm co
sd cho 1i ki6n ki6m toiin c[ta chLing t6i.
Ngul'6n Qu6c Ngir'- xi6m torln vi6n56 GClV DKHN kidm rcdn: 3089-2020-008-1,
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c6rue rv cd pnAn xuAr nnAp xxfru rnOy snn cr/u LoNG AN GrANGEia chi: 90 Hirng Vuong, kh6m M! fni, ptruong MI Quj, TP. Long Xuy€n, tinh An GiangeAo cAo rer cuiNnCho nim tii chinh k6t thfc ngdy 3 I thdng 12 n4m 20 I 9
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Ma Thuy6ts6 minh
100
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A- TAISANNGANHAN
I. Ti6n vh cdc khoin tuong tlu'ong tidn. _.:l. I ten
2. C6c khodn tuong duongti6n
lI. Diu tu thi chinh ngin h4nl. Chring kho6n kinh doanh
2. Dg phdng gidm gi6 chring kho6n kinh doanh
3. DAu tu n6m gifi <t6n ngiy tl6o h4n
III. C{c khoiin phii thu ngin hgn
l. Phdi thu ngAn h4n cta kh6ch hdne
2. Tri trudc cho ngudi Ua,l ngin t an'
3. Ph6i thu nQi bQ ngin h4n
4. Phai thu theo ti6n dQ k6 hoach ho-p d6ng xdy dgng
5. Phdi thu v6 cho vay ngin h4n
6. Phdi thu ngin h4n kh6c
7. Ds phdng phii thu ngin h4n kh6 ddi,, .l8. Tdi sin thi€u cho xt lj
lV. Hirng tdn khoL Hdngt6n kho
2. Dy phdng gi6m gi6 hing tdn kho
V. Tli siin ng6n hqn khrlcl. Chi phi trd trudc ngan hqn
2. ThuiS giri tri gia tdng tlugc khdu trtr3. Thutl vi c6c khorin kh6c phii thu Nhd nudc
4. Giao dich mua b6n l3i tr6i phiiSu Chinh phir
5. Tii sdn ngin h4n kh6c
Biro cito nav phai dtoc doc cilngv6'i Ban tht4rdt ntinh Bcio ccio tdi chinhII
Sii cu6i nim
Don vitinh: YND
Sti tliu nIm
v.1
888.s07.358.831
5s.888.423.242
55.888.423.242
201.672.731.312
200.720.915.7742.380.454375
3.t49.422.442(4.s78.0s7 .279)_
57t.017,711,939
571.0r7 .7 tt .939-
59.928.492.338
467.303.344s9.461.188.994
783.34t.420.8t4
71.910.679.892
71.914.679.892_
260.60r.587.924259.645.411.271
2.50t.316.286-
3.038.869.88;(4.s84.009.5 r 9)
392.799.7s4.446
392.799.754.446_
s8.029.398.s52
308.219.66457.721.178.888_
140
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cOr'rc rv co pxAr,r xuAr nnfle xnAu rn0v san ctju LoNG AN GrANGDia chi: 90 Hirng Vucrng, kh6m M! Thg, phuong M! Qu!, TP. Long Xuydn, tinh An Giang
eAo cAo rar cHiNHCho n6m tai chinh tiSt tnric ngdy 3l thdng 12 ndm 2019Bing cin 06i f6 toln (tiiip theo)
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TAI SAN DAI HAN
I. C6c khoin phiii thu dii hqn
* l Phdi thu dii h4n cia kh6ch hing2. Trd trudc cho ngudi b6n dii h4n
3. V5n kinh doanh d il<rn v! trpc thuQc
4. Phai thu nOi b0 ddi han
5. Phai thu vd cho vay ddi h4n
6. Phdi thu dii h4n kh6c
7. Ds phdng phai thu ddi h4n kh6 ddi
Il. TAi s:in cii Olntr
l. Tdi s6n c6 Ointr hfiu hinh+ - Nguy€n gid
- Gid ti hao mdn liiy kii2. Tii san c6 ainn thu6 tli chinh
s - Nguy1n gid- Gid tr! hao mdn liiy ke $
3. Tii sdn cii Ointr v6 hinh- Nguy1n gid- Gid tri hao mdn lfiy kii
IlI. Bit tlQng siin tIflu tu'* Nguy€n gi6
- Gi6 tri hao mdn lfiy kti
u IV. Tii sfln d0dangdii hgn
l. Chi phi sirn xu6t, kinh doanh d0 dang dii hqn
2. Chi phi xdy dgng co bdn d0 dang
V. Diu tu'tii chinh dhi h4n
l. EAu tu vdo c6ng ty con
2: Diu tu vio cdng ty li6n doanh, li6n kr5t; 3. EAu tu g6p v6n vao dsn vi kh6c
4. Dp phdng dAu tu tdi chinh ddi han
5. DAu tu nim g[[ tltin ngdy d6o han
+
Vl. Tni s6n dli h4n kh6c
l. Chi phf trA tru6c dii han
: 2. Tii s6n thu6 thu nhfp ho6n l4i
t 3. fhiilt b!, vft tu, phr,r ttrng thay th6 ddi h4n
4. Tii srin dii hqn kh6c
TONG CONG TAI SAI.I
B- 364.226.099.699
249.803.439.405
210.140.974.031
436,10s.278.744(22s.964.i04.713)
39.662.465.37458.779.4 t 0.862
(19.1t6.945.488)
6.095.218.123
6.095.218.123
101.680.000.000
100.000.000.000
3.600.000.000(3.6oo.doo.ooo)
r.680.00.0.000
6.647.442:.171
5.869.493.39 r
777.948.780
362.1 46.680.833
249.988.632.69s
208.333.s12.241
406.63 3.033.556(t 98.299.s2 t .3 t 5)
-
41.655.120.454
58.779.4 t0.862(t 7.1 24.290.408)
6.r9s.793.473
6.193.793.473
101.680.000.000
100.000.000.000
3.600.000.000(3.600.000.000)
.1.680.000.000
4.284.254.665
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l. Phdi trd nguoi b6n ngin h4n
2. Ngudi mua tri titin trudc ngin hpn
3. Thui5 vi c6c kho6n phdi nQp Nhi nudc
4. Phdi tri nguli lao dQng
5. Chi phi phdi trd ngin h4n
6. Phii tra nQi bQ ngin hqn
7. Phdi trd theo ti6n d0 kd hoech hqp d6ng xdy dqng
8. Doanh thu chua thpc hiQn ngin h4n
9. Phii trd ng6n h4n kh6c
10. Vay vd no thu€ tdi chinh ng6n hpn
I l. Dg phdng phdi tri ngin h4n
12. Qu! khen thuong, phric lgi13. Qu! binh 6n gi6
14. Giao djch mua b6n l4itr6iphiiiu Chinh phtiI
ll. Ng dii hqnL Phai tri ngubi b6n ddi h4n
2. Ngudi mua tra ti€n trudc ddi h4n
3. Chi phi ph6i tri dti han
4. Phii tri nQi bQ v6 v5n kinh doanh
5. Phii tri nQi bQ ddi han
6. Doanh thu chua thuc hiQn ddi h4n
7. Phdi trri dii han kh6c
8. Vay v| no thu€ tii chinh ddi h4n^ ^,. ,,4 , : -1.9. I rar pnreu cnuyen oor
10. C6 phi6u uu tlsiI l. Thui5 thu nhQp hodn lqi phAi tri12. DV phdng phai trri dii h4n
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C- 726.599.148.556
726.599.148.556
86.009.096.84619.686.604.020
I 1.056.289.360
13.392.338.171
5.r 89.532.361
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19.459.127
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680.180.445.070
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eAo ceo tnt cuiNHCho ndm tdi chinh t<i5t tttric ngly 3 I thdng 12 n6m 2019
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526.134,309.974
526.134.309.974
227 -996.750.000
227.996.7 50.000
t5.520.224.200
13.724.355.42;-
268.892.980.347
208.066.i26.954
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465.307.6s6.517
46s.301.656.577
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208.066.3 26.950
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sAo cAo LUU cHUYtN rItN TE(Theo phucrng phnp gi6n ti6p)
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cni rttu
I. Luu chuy6n ti6n tir ho4t ilQng kinh doanh
1. Lqi nhufin tru6c thud2. Eiiu chinh cho cric khodn:- KhAu hao tii sdn c6 alnn vd b6t dQng sdn tIAu tu- Cdc kho6n dr,r phdng
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1. TiAn chi di5 mua sim, xdy dpng tii san cii <linh vd
c6c tiri s6n ddi han kh6c
2. Tidn thu tii tharih lf , nhugng b6n tdi s6n cii dinn va
c6c tdi sdn ddi han kh6c
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5. Ti€n chi tliu. tu g6p v6n vdo rton vi kh6c
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30.187.529.452(5.952.240)
616.825.148(128.r 84.000)
39.380.506. r 89
I 75.924.975.529
56.579.32r.499(178.1 19.382.143)
6.369.533.621(2.294.643.s35)
(39.25r.942.647)(ls.2s5.266.971)_
(146.r00.000)
3.806.495.353
171.461.446.324
28.832.r48.2104.474.273.627
69.845.1 85
(3.292.205.s33)
37.003.224.225_
238.548.732.038
(33.8s6.460.485)
(t4s.4s5 .717 .060)
70.020.961.2103.960.577.902
(36.932.722.s27)
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6. Ci5 tric, lqi nhu{n d6 tri cho chtl sd htiu
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Ngirnh ngtr6 t<intr doanhHo4t dQng kinh doanh chinh cira COng ty li: chii bi6n, b6o qudn thriy sin.vd sin phAm tir thriy s6n;
mua b6n Ca ra thty s6n; nu6i trdng thuy s6n; ch6 bi6n thirc dn thriy sAn; ch6 bi6n thric 5n gia sric.
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diiSm giao dich ph6t sinh. \\. OtSi vii
"6.'giuo dich mua sim tii s6n ho[c c6c kho6n chi phi du-o.c thanh to6n ngay Uing ngoai\i\\
ilrfiffiiH,,:*tdi khoinphii tri): ti'gi6mua.ou,*un.nunsthu:rsm-: ,:::r."::rwfl
T! gi6's& dsng d6 d6nh gi6 lai s6 du c6c khoin mpc ti6n tQ c6 g6c ngo4i tQ tai ngdy kr
chinh clugc x6c tlfnh theo nguy€n tic sau:
. O6i v6i c6c kho6n ngoai tQ gtii ng6n hdng: tj' gi6 mua ngo4i tQ c0a ng6n hing noi C6ng ty m0 tiikhodn ngo4i tQ.
. Oiii v6i cric khodn mgc ti6n tQ c6 g6c ngo4i tQ clu-o. c ph6n loai ld tdi sin kh6c: tj' gi6 mua ngoqi tq
cira NgAn hing TMCP Eiu tu vi Ph6t tri€n ViQt Nam - Chi nh6nh An Giang (Ngdn hing C6ng
ty thuong xuy€n c6 giao dich).
13
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C6tuC w cd pxhtt xuAr rvHAp xttAu THUY Snru Ct/u L9NG AN GIANGDia chi: 90 Hirng Vuong, kh6m M! Thq, phuong M! Quy, TP. Long Xuy€n, tinh An Giang
eAo cAo rer cuiNsCho ndm tdi chinh k6t thric ngdy 3l th6ng 12 ndm20l9Brin thuyi5t minh Brio c6o tiri chinh (ti6p theo)
. O5i v6'i c6c khoin mpc tiAn tQ c6 giic ngo4i tQ dugc phdn lo+i ld ng phAi tr* ty gi6 b6n ngopi tQ
cria Ngdn hdng TMCP Diu tu vd Ph6t tri6n Viet Nam - Chi nh6nh An Giang (Ngdn hing C6ng
ty thuong xuydn c6 giao d!ch).
Tidn vdr c6c khofrn tuong tlutrng ti6nTi6n bao g$m ti6n m4t vd ti€n g0'i ngdn hing khdng k! han..C6c kho6n tuong <luong ti€n ld c6c
f.f,oa" Oi,itu ngin h4n c6 thdi ha"n th;h6i kh6ng qua I tirang k6 tri ngdy rliu tu, c6 kh6 ning chuyiSnj6iJA Jang tf.,infr mQt luo.ng tidn x6c clinh vi tt Ong c6 rriiro trongviQc chuy6n a6i tfrann ti6n tai
thd'i di6m b6o c6o.
Cic khoin tliu tu thi chinhCdc khodn itiu ttt niim giir itiin ngdy itdo hqnilffiA; i11 a11q" phai loii ra #* gir d6n ngiy d6o hpn khi Cdng ty c6 S,<linh vd khi nrng git<li5n ngiy d6o han. C6c khof,n dAu tu n-im gifr clSn'ngiy <16o han cta Cdng ty le tr6i phi6u duqc nimgifr'v6i msc tlich thu l6i hnng k!.
C6c khoin dAu tu nim gifr' d6n ngdy cl6o h4n duqc ghi ntrfn ban diu theo gi6 g6c tao g6m gi6 mua
vd c6c chi phi li6n quan-d6n giaJdichmua c6c khodn'dAu tu. Sau ghi nhpn_ban cliu, c6c khoin dAu
tu n5y clugc ghi nhpn theo gia tri c6 th€ thu h6i. Thu nhflp ldi tt c6c khoin <IAu tu nim giir d6n ngdy
cl6o h4n sau ngdy rhua du'o. c ghi nh4n tr€n 86o c5o k6tr qui ho4t <lQng kinh doanh tr6n co sd dg thu.
L6i du'gc truOn"giru'0" f<fri iOig ty n6m giir cluo. c.ghi giim tril vio gi6 g6c taithdi di6m mua.
Khi c6 crlc bing clr,rng chic chin cho th6y mQt phAn ho{c todn b0 khoin <lAu tu c6 th6 khdng thu h6i
cluqc vd sO tOnitr6t cligc x6c ilinh mQt c6ch cl6ng tin cgy thi t0n th6t duo. c ghi nh4n vio chi phi tiichfnh trong n6m vd giim trir trgc ti6p gi6 tri dAu tu'
Cdc khodn itiu tr vdo cAng U conC6ng ty con.ld doanh nghidp chiu sU ki6m so6t cria C6ng ty. ViQc ki6m so6t dat.dugc,khi C6ng ty c6
1111a iang ki,3m so6t c6c chinh s6ch tdri chinh vd hoat dOng cria doanh nghiQp nhfln ct6u tu nhim thu
<luo. c lgi ich kinh t6 tir c6c hoat cfQng cria doanh nghiQp d6.
Ghi nkin ban ddu \ .. a , rC6c kho6n dAu tu vdo cdng ty con duqc ghi nh.{n ban cl6u theo gi6 gdc, bao.g6m
.gi,i *1? ho4c kholn
g6p v5n cQng c6c chi phi tien quun trgc titip <t6n vi€c dAu tu. Truong hgp clAu.tu b6ng tdi sdn phi ti6n
i'g,'gia phi k[odn dAui,r <luqc ghi nh1n theo gi6 trl hsp ly eira tii i6n phi ti6n tq tai thdi eli6m ph6t
sinh.
C6 tf'c vi lgi nhu4n c[ra c6c kj, tru6c khi kho6n dAu tu duqc mua rlugc hdch-to6n gi6m gi6 tri cria
chinh khofln dAu tu d6. CO t6'c vn lgi nhupn cira c6c kj,sau khi khodn clAu tu dugc muaduqc ghi
nhfln doanh thu. CO tric <fugc nhpn bing c6 phiriu chi dugc theo d6i s6 luo.ng c6 phitiu ting th6m,
kh6ng ghi nhqn gi6 tri c6 phi6u nhan <tugc.
3['#{:r'it":ii;:::::;:iitr{ix;",:':^:':{"?;::n fusc trich ,4p khi c6ng tv;on !i ,e v6imric trictr lAp bing ch€nh lQch gi0a viSn iliu tu thUc t6 cria c6c b6n t4i cdng ty con vi vtin chri s0 htuthgc c6 nhdn v6i ti te sO hiru v6n diAu l€ thgc g6p ctaC6ng ty t4ic6ngty co1. \6,u c6ngty con ld
dtii tugng lAp. B6o c6o tdi chinh hgp nh6t thi cdn cf <16 x6c dinh dU phdng tdn thit ld 86o c6o tdi
chinh hgp nhdt.
Tdng, giim sii dg phdng t6n th6t dAu tu vio c6ng ty con cin phAi trich lap tai ngny kiit thfc ndm tdi
chinh <luo.'c ghi nh{ir vdo chi phi tei chinh. \
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col.rc rv cd pnAN xuAr runAp xnAu rn0v sAru crju LoNG AN GrANGDia chi: 90 Htrng Vucrng, kh6m M! mj, pnucrng Ml Quy, TP. Long Xuy€n, tinh An GiangsAo cAo rer cHiNHCho ndm tdi chinh ket thfic ngdy 3l thimg 12 ndm 2019
Bin thuyiit minh 86o c6o tii chinh (tiiip theo)
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Cdc khodn itiu tw vdo cilng c1, vdn cfia tton vi khricDiu tu vdo c6ng cq v6n Jria don vi khdc bao gdm c6c khoin cliu tu cdng cp v6n nhung C6ng tykh6ng c6 quy6n kiiSm so6t, d6ng ki6m so6t hoflc c6 inh huong d6ng k6 aOi vOi b6n dugc <liu tu.
Cic khoin diu tu viro c6ng cir v5n cria don vikh6c.clugc ghi nh4n ban d6u theo g.iri g5c, bao g6m gi6mua ho{c kho6n g6p v6niQng c6c chi phi tryc tiiip li6n quan ct6n hoat dQng ttdu tu. CO tuc vd lqinhu4n cria cdc kj,iru6'c khi khoin dAu tu dugc mua duoc hach to6n gi6m gi6 tri cta chinh khoin tldutu cl6. CO tri'c vd lgi nhu6n cfia c6c kj, sau khi kho6n dAu tu dugc mua <lugc ghi nh4n doanh thu. C6tri-c dugc nh4n bing c6 phi6u chi <lugc theo d6i sti luong c6 phiiSu t[ng th6m, khdng ghi nh4n gi6tric6 phi6u nhdn dugc.
Dq' phong t6n th6t cho c6c khoin ddu tu vdo c6ng cg v5n cria don vi kh6c dugc trich l6p nhu sau:. OOi v6'i khoin dAu tu vAo ci5 phiiiu ni€m yiit ho[c gi|tri hqp ly khoin ilAu tu dugc x6c <linh tin
cfly, vigc lap du phong dya tr6n gi6 tr! thi trubng cria c6 phi6u.. DOi v6'i khoAn cliu tu kh6ng x6c dlnh cluqc gi6 tri hqp lf tpi thdi eli6m b6o c6o, viQc l6p du
phong dugc thgc hiQn cdn cti vdo khodn 15 cria b6n tluoc <tAu tu v6i mirc trich l4p bing ch€nhlQch gifr'a v6n clAu tu thr,rc t6 cria c6c chri s6' hfru vd v6n cht sd hfl'u t4i ngiy k6t thric ndm tdichinh nhdn v6i rj lQ vi5n cliOu lq cfia C6ng ty so v6'l ttSng v6n di6u IQ thgc g6p t4i ilcrn vi kh6c.
..1Tdng, gi6m s6 dg lhong tQn that ddu tu vdo c6ng cu vdn cira don vi kh6c cdn phii trich lfp t4i ngdyk6t thirc ndm tdi chinh cluo.'c ghi nh4n vdro chi phi tdi chinh.
C6c khoin phii thuC6c khoin no phii thu duo.'c trinh bdy theo gi6 trl ghi s6 trir cli c6c khoiLn dU phdng phii thu kh6 ddi.
ViQc phdn lopi c6c khoin phdi thu ld phii thu kh6ch hing vd ph6i thu khic <luo. c thuc hi6n theonguy€n tdc sau:. Phdi thu cria kh6ch hfng ph6n 6nh c6c khoin phii thu mang tinh ch6t thuong m4i ph6t sinh tu
giao dich c6 tinh ch6t mua - b6n gifia C6ng ty vd ngudi mua ld tlon vi dQc lap v6'i C6ng ty, bao).,g6m ci c6c kho6n phii thu vC ti6n b6n hdng xudt khdu ty th6c cho tlcrn vi kh6c.
o Phii thu kh6c ph6n 6nh c6c khoin ph6i thu kh6ng c6 tfnh thuong m4i, kh6ng li6n quan <l6n giaodich mua - b6n.
Dp phong ph6i thu kh6 ddi dugc lf,p cho tilng khoin nq phdi thu kh6 ddi cdn c6'vio dU ki6n mric ttinthet c6 the xiy ra.
Tdng, gi6m sO du dy phong no.'phii thu kh6 ddi cdn ph6i trfch lap.tai ngly kfo thric nlm tdi chinhclugc ghi'nh{n vio chi phf quin lj doanh nghiQp. ,
Hing tdn khoUdn[ t6n kho. <luo. c ghi nh4n theo gi6 thAp hon gifi'a gi6 gtic vi gi6 tri thuen c6 th6 thgc hi6n drrgc.
Gi6 g6c hdng t6n kho clugc x6c tlinh nhu sau:
. Nguy6n vht liQu: bao gdm chi phi mua vd c6c chi phi li6n quan t4rc ti6p kh6c ph6t sinh il6 c6
duo. c hing t6n kho o dia di6m vd trpng th6i hign tqi.o Thinh phAm: bao giim chi phf rlguydn vat li9u, nhdn c6ng tryc ti6p vd chi phi sin xu6t chung c6
li6n quan trpc tiOp cluo. c phdn bd dUa tr6n mric d0 hoat <tQng binh thudng.. Chi phf sin xu6t kinh doanh dd dang: chi bao gdm chi phi nguy€n vet liQu chinh.
Gi6 xu6t kho tluo. c.tfnh theo phucrng phap binh quin gia quyCn vi clugc h4ch todn theo phuong ph6p
k€ khai thuong xuy€n.
Ban tfutyiit'minh ndt, ld mlt bA phqn hqp thanh vd phai du'qc doc citng vdi Bdo ccio tdi chinh1
15
7.
c6ruc w cd pnAn xuAr runAp xnAu rnOv sen ctju LoNG AN GrANGDia chi:90 Hirng Vgcrng, kh6m M! firq, phudng Mf Quy, TP. Long Xuy6n, tinh An GiangeAo cAo rer cHiNHCho ndm tdi chinh kt5t thric ngdy 3 I th6ng 12 ndm20l9Bin thuy6t minh 86o c6o thi chfnh (titip theo)
Gi6 tri thuAn c6 thd thUc hiQn rlugc ld gi6 b6n u6c tinh cria hdng tdn kho.trong,ky sin xu6t, kinhdoanh binh thunng trir chi phi udc tinh dO hoin thdnh vd chi phi u6c tinh cdn thiet cho vi€c ti6u thuchirng.
Dg.phong gi6m gi6 hing t6n kho tluo. c lfp cho ttrng m{t hdng t6n kho c6 gi5 g6c l6n hcrn gi6 trithuin c6 in6 tnu" nlgn duqc. Ting, gi6m sOdu du phong gi6m gi6 hdng tdn kho cAn phdi trich lfp tsingiy k6t thric nim tdi chinh dugc ghi nhfln vdo gi6 v6n hdng b6n.
Chi phi tri trudcChi phf tri tru6'c bao gtim c6c chi phi thpc tti da phat sinh nhrmg- c6 li6n quan f61 t<61 qui ho4t clQng
sin xuAt kinh doanh cria nhi6u kj, k6 torin. Chi phi tra trudc cta Cdng ty chri y6u ld chi phi sria chta,b6o tri. Chi phi sira chira, b6o tri phrit sinh mQt l6n c6 gi6 tri lon du-o.c phdn b6 vdo chi phi theophuong ph6p ilucrng thlng trong 03 nim.
Tiri sin thuO ho4t tlQngThud tdi sin duoc ptran toai ld thu6 hoat dQng ntiu phin l6n rfii ro vd lgi ich gin li6n v6i quy6n sd
hfr'u tdi sdn thuQc vA nguoi cho thu6. Chi phi thu6 ho4t rlQng cluo. c ph6n 6nh vdo chi phi theo phuo\rB
ph6p eluong thing cho sutit thoi hpn thud tii sin, kh6ng php thuQc vio phucrng thric thanh to6n ti6nthu6.
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Tii sin cti dinh h&u hinh '
Tdi sin cO ainn htu hinh tlugc th6 hiQn theo nguy€n gi6 trt'hao mdn lfly kC. Nguydn gi6 tdi sin c6cllnh hiru hinh bao g6m todn b0 c6c chi phi mi COng ty phei b6 ra cl6 c6 tluo.'c tdi s6n cO Ointr tfnh di5n
thoi cli€m dua tdi sin <16 viro tr4ng th6i sin sdng. sri dpng. C6c chi phi ph6t.sinh sau ghi nh{n ban clAu
chi tluo.'c ghi ting nguy6n gi6 tdiian cO elinh n6u c6c chi phi niy chic chin ldm t6ng lqi ich kinh ttitrong tuoxg lai do sfl dung tdi sin d6. Cdc chi phi ph6t sinh kh6ng th6a mdn di6u kiQn tr6n clugc ghinh4n ld chi phi sdn xu6t, kinh doanh trong n[m.
Khi tdi sin cd tlinh hfi'u hinh dugc b6n hay thanh l1i, nguy€n gi6 vi gi6 tr! hao mdn lfry k€ clugc x6a
s5 vi l6i, 15 ph6t sinh do thanh lli duqc ghi nh6n vio thu nhfp hay chi phi trong ndm.
Tdi sdn c6 ainn hou hinh itugc kh6u hao theo phuorg ph6p cluong thing dpa trOn thdi gian hiru dpngu6c tinh. 56 nim khAu hao c0a c6c loai tdi sin cti dinh hiiu hinh nhu sau:
Loaitdi sdn ci5 dinhNhd ct'a, vf,t kii5n trircM6y m6c va thitit U!
Phu'ong tiQn v4n t6i, truyiin dinThi6t b!, dpng cg quAn lli
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10. Tiri sin cii dinh vO hinhTdi s6n .5 ainn v6 hinh <luo. c thii hiQn theo nguy6n gi6 trir hao mdn lfiy ke.
Nguydn gi6 tdi sdn c6 dinh v6 hinh bao g6m todn b0 c6c chi phf md Cdng ty ph6i bo ra d6 c6 duo. c
tdi s6n. c6 tlinh"tinh d6n thd'i di6m dua tdi sin cl6 vio tr4ng th6i sEn sdng su dpng. Chi phi li6n quan-t " a<l6n tdi sin c6 dlnh vd hinh ph6t sinh sau khighi nh4n ban <lAu dugc ghi nh4n li chi phi sfn xuAt,
kinh doanh trong kj,trir khi c6c chi phf ndy g[n li€n vdi mQt tii sin c6 elinh v6 hinh cu th6 vd limtdng Io. i ich kinh t6 t& c6c tdi sdn niy.
Khi tei s6n c5 dinh v6 hinh <lugc b6n hay thanh l1i, nguy€n gi| vd gi6 tri hao mdn lfry k6 <lugc x6a s6
vd ldi, 15 ph6t sinh do thanh ly <lugc ghi nhdn vdo thu nhf,p hay chi phi trong n6m.
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Ban thttydt hinh niqt la m1t b0 phen hqp thdnh va phai duqc dpc cimg voi Bcio cao titi chinh
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corue rv Cd pnhru xUAr runAp xttAu THUY SAtrt Ct/U LONG AN GIANGDia chi; 90 Hing Vuong, kh6m M! Thg, phuong M! Quy, TP. Long Xuy€n, tinh An Giang
eAo cAo rer cuiNnCho nim tdi chlnh k6t thfc ngdy 31 thdng 12 nLm20l9B6n thuy6t minh 86o c6o tii chinh (ti6p theo)
Tdi sdn c6 Ointr v6 hinh cira COng ty bao gtim:
QuyQn sfr dqtng itqtY"J:" *'- -i"-o -';- _ ! _ -
Suydn su dUng cl6t li toin b-0 c6c chi phi thgc tti.C6ng ty da chira c6 li6n quan tryc tGp tdi d6t-str
allng, tao 96rl ti6n chi ra dti c6 eyV€n sri dpng,cl6t,.chi.phi .t o.tl€n bir,gi6irep tol dat subing, san l6pdpng, bao g6m: ti6n chi ra dii c6 quy€n sfr dr,rng.d6t, chi phi cho <l6n by,.gi.uj
Phgre m{t bdng, san l6p
mat-bing,.lQ phi tru6c.bs... Quy6n sri'dsng dat cO thoi hqn duo91{c! khAu hao theo thdi han st
11.
12.
Jurg, qrva, .t Jure A6t r.'nong *a. Oinf, tirOl nan kh6ng dugc tinh kh6u hao-
Chuong trinh phdn,mim mdy tinhCni nr,irie" i:ii" U5" cac chuong, trinh phin mc.y
16v linh kh6ng phii ln mQt bQ phan gan ttit v6i
pnan cung co uen quan dugc v5n-ho6. Nguy6n gi6 cfia phAn miSm m6y tinh ld todn bQ c6c chi phi mibdng ty Oa
"t i ra tinh ddn thdi di,3m dua phAn mdm vdo sfr dpng. PhAn m6m m6y tinh clu-o. c kh6u hao
theo phuong ph6p tluong thdng trong 05 n[m'
Chi phi xfly drpng co bin d& dangChi phi xay Opng-co bin d6'aang f,hin 6nh cfuc chi phf li6n quan trgc tiiip (bao gdm cd chi phi ldi vay
c6 lffin quan phir hqp v5'i chinh s6ch k6 to6n cria C6ng ty) tl6n cdc tdi.sdn clang trong qu6 trinh xdy
dgng, m6y m6c thitii b! clang l6p dat d,5 phpc vp cho rtruc tlich s6n xu6t cfrng nhu chi phi li6n quan
cl6n vi6c s&a chg'a tdri sAn cO ainn dang thgc hiQn. C6c tdi sin ndy tlu-o. c ghi nhfn theo gi6 g6c vd
kh6ng <lugc tinh kl{6u hao. ) &
Cdc khoin nq phii tri vir chi phi phii triC6c kho6n ,qpiai tri vd chi ptri pnii tr6 dugc ghi nh4n cho s6 ti6n phdi tri trong tuong lai 1i6n quan
<l6n hdng h6a vd dich vU d6 nhan tluo. c. Chi phi phii tr6 clugc ghi nh4n dpa tr6n c6c udc tinh hqp lfr ,{ .}.
ve so tlen pnal tra.
ViQc phdn lo4i c6c khodn ph6i trd ld phii tri ngudi b6n, chi phi phii tr6 vi phii tri khic tluo.'c thUc
hiQn theo nguy€n tdc sau: 'o Phii tr6 ngudi b6n phin 6nh c6c kho6n ph6i trd mang tinh ch6t thuong mai ph6t sinh tir giao dich
mua hing-h6a, dici vp, tdi s6n vd nguo'i b6n li tlon vi d.oc lpp v6i c6ng ty, bao g,5m cdchckhoin phii tri khi nhap kh6u thdng qua nguli nhpn riy th6c.
. Chi phi phni trd phin 6nh c6c khoin phdi tri cho hdng h6a, dlch vp dd nhpn dugc tir ngudi b6n
ho4c aa cung c6p cho ngudi mua nhung chua chi tri do.chua c6 h6a clon ho{c chua chi h6 so, tii,A ,
li6u kO to6n vd c5c khoin phAi tr6 cho nguoi lao rlQng vC ti€n luong nghi phdp, c6c kho6n chi phf
sin xu6t, kinh doanh ph6i irich tru6c.r Phdi tri kh6c phin 6nh c6c khoin phdi tr6 khdng c6 tinh thuong mei; kh6ng li6n quan d6n giao
dich mua, b6n, cung cdp hdng h6a dich vu.
C6c kho6n ng phii tri vd chi phi phii tri,du-o.c ph6n loqi ngin hqn vd dii hgn tr€n eang can OOi ttito6n c6n cf theo kj,hpn cdn l4i t4i ngdy k6t thirc n6m tii chinh.
Viin chri str hi?u
Vdn edp cfia chft so htruVOn EOp cua ihrl sd hfi'u tlugc ghi nh4n theo s5 v6n thUc t6 da g6p crlra c6c c,5 dOng.
Thttng cfu vdn cb phinThang du v6n cO pfrAn clugc ghi nhin theo s5 ch€nh lQch gita gi5 ph6t hinh vd mQnh.gi6 c6 phi€u
rt ioflai rral D; ;t;, pnai na"nrr b6 sung, chenh.lgch- gita gi6 t61 phrit hdnh vi gi6 tri sdi s6ch cira ci5
phidu qu! vd c6u phinvon cfia tr6i phi6u chuy€n.AOi.t<tri cl6o.han. Chi phf trpc ti6p li€n quand€n
viQc ph6thinh b0 sung c6 phi€u vd t6i phit hdnh c6 phi6u qu! tlugc ghi giAm th{ng du vdn c6 phdn'
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Ban tfuqtdt'ntinh ndlt la m1t b0 phqn hqp thdnh vd phai du'oc doc citng voi Bcio cdo tdi chinh1
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Cho ndm tdi chinh k6t thric ngdy 3 I thdng 12 n6m 20 I 9
B6n thuy6t minh 86o c6o tii chfnh (titip theo)
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c6uc Ty cd eHAN xuAr NHAP KHAU rH$Y sAN ctJu LSNG AN GIANGDla chi: 90 Hirng vuong, kh6m M! Thg, phucrng MY Quy, TP. Long Xuy6n, tinh An Giang
BAo CAo TAI CHINH
Truorrg hgp s6n phAm <ta ti6u thp tir c6c n6m tru6c, d6n nam nay m6i phit sinh chi6t khAu thuon
m4i, gi6m gi6 hdng b5n, hdng b6n bi trd lai thi tluqc ghi giAm.doanh thu theo nguy6n t6c:
. Neu kho6n ctriet ttr6u thuong m4i, gi6m gi6 hing b6n, hdng b6n bi trh la ph6t sinh tru6c thdi
di6m'ph6t hinh B5o c6o tdi chinh: ghi gi6m doanh thu tr6n B5o c6o tdi chinh cria n[m qay'
. Nj, f.i"a, "tri6t
ft au thuong *ai,iiai gi6 hing b6n, hdng b6n bitri l4iph6t sinh sau thdi di6m'i)
ph6t hdnh 86o c6o tdi chinh: ghi giim doanh thu tr6n 86o c6o tiri chinh c0a nim sau.
17. Chi phi tli vayChi ;hf di vay bao g6m l6i tiAn vay vd c6c chi phi kh6c ph6t sinh li6n quan trgc ti€p tl6n cd
illlr'.}f lfr H,}-r|" nh6p doanh nehiQp dusc ph6n phr5i cho c6c ci:cr6ng sau khi da trich lpp c6c
dy lf,; bi[, iC ".i"
co"g'iy ctng nhu c6c quy dinh cfia ph6p lu{t vir da duqc Dai hOi dong c6 <long
ph6 duyQt.
ViQc ph6n ptrOi tqi nhu4n cho c6c c6 dOng dugc cAn nhic dtin c6c kho6n mpc phi ti6n tg nim trong
lgi nhu4n sau thu6 .r,ou ff,an phOi c6 thc anh huong tltin lu6ng tiAn vi khi ndng chi tre c6 tric nhu l6i
do <l6nh gi6 lpi tdi sin *ung di g6p vtin, lli do <l6nh gi6 lAi c6c kho6n mpc ti6n tQ, c6c c6ng cg tdi
chinh vi c6c khoAn mpc phiti6n te kh6c.
c6 t0'c duo. c ghi nhan li ng ph6i tri khi tlugc D4i hoi d6ng c6 d6ng ph6 duyQt.
Ghi nh$n doanh thu vit thu nhflPDoanh thu bdn thdnh phfrmDoanh thu b6n thnnh pirAm dugc ghi nhfln khi d6ng thdi th6a mdn c6c diAu kiQn sau:
. COng ry cl6 chuytin giao phAn-16'n rti ro vd lo. i ich gin li6n voi quy6n so hiru s6n ph6m cho ngud'i
mua.. C6ng ty kh6ng cdn nim gif quy€n qu6n lf s6n phAm nhu ngudi so'hiru sin phAm ho{c quy6n
ki6m sodt sin oh6m.. ;;;i th, ;;J. x5c tlinh tuons aoi cfric chdn' Ktri hqp dong quy cllnh ngudi mua tlusc quy6n
tr6 l4i sin phA'm <ld mua theo nhirng di6u kipn cp thi5, doanh thu chi dgOc ehi nh0n khi nhffng
}a, r.ie, * ;he ;; n6org cdn tdn"t4i vi ngudi mua kh6ng tlusc quy6n trh l4i sin phAm (trtr
trudng hqp kh6chharg "iquyAn
tr6 iai san-phAm du6i hinh thri'c d6i lai de l6y s6n phAm, dfch
vu kh6c).. c6ng ty il6 hoac s6 thu duo. c lqi ich kinh t6 tir giao dich b6n hdng.
o X6c dinh doq. chi phi li6n quan cltin giao dich b6n hdng.
Tiin ldiTiAn lai <luo. c ghi nhfn tr6n co sd thdi gian vi l6i su6t thuc t6 tlng kj'.
vay.
Chi phf di vay rlugc ghi nh4n vio chi phi khi ph6t sinh. Truhng ho.p chi phi di vay li6n quan tr.uc tiiip
<l6n viqc dAu tu *iy lung hoac sin xu6t tei s6n do dang cAn c6 mQt thd'i gian dt dai (tr€n 12 th6ng)
a6 cO itr6 dua viLo r,i aung theo mqc dich <linh trudc ho[c b6n thi chi ph( cli vay 1ay dy,Oc tinh vdo
ei6 tri cria tdi sin cl6. OOi vOi khoin vay ri6ng phpc vp viQc xdy dgng tdi s6n c6 dinh, bit tlQng sAn
EA, t,.r, l6i vay <lugc vi5n h6a kC ci khi thli gian xdy dirng du6i 12 th6ng. C6c kho6n thu nh{p ph6t
sinh ttr viec clAu tu-t4m th6'i c6c kho6n vay dugc ghi gi6m nguyGn gi6 tdi sin c6 liOn quan'.
15.
16. Cdc khoin giim trir doanh thu . . .\AC6c kho6n [la* trt, doanh thu bao g6m chi6t kh6u thuong m4i, giim gi6 hing b6n, !1ng brin bi t qili\?lai ph6t sinh-ctng kj,ti6u thp sdn phAm duqc cti6u chinh gi6m doanh thu cria kj' ph6t sinh. ,y1i{li
Ban thtqtdlminh ndy td mOt b0 phqtn hqp thanh va phai duqc dpc cilng voi Bao cdo tdi chinh
1
18
c6ne rv cd pnAn xuAr nnfle xnAu rHUy sen cr/u LoNG AN GrANGEla chi: 90 Hirng Vuong, kh6m M! Thg, phudng MI Quy, TP. Long Xuy€n, tinh An GiangeAo cAo rer cHiNr-rCho nim tdi chinh k€t th6c ngdy 3l th6ng 12 ndm20l9BAn thuy6t minh 86o c6o tiri chinh (ti6p theo)
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I
18.
OOi vOi c6c khoin v5n vay chung trong d6 c6 st dpng cho mgc dich <tiu tu xdy dyng hoflc s6n xu6ttii sAn d6' dang thi chi phi tli uuy ,l5n h6a ctu-o. c x6c <linh theo tj' l9 v6n h6a dOi vdi chi phi
IUV |6binh qudn gia quy6n ph6t sinh cho viQc ddu tu xdy $Ung co bin ho[c s6n xudt tdi sin d6. T] lQ v6nh6a clu-o. c tfnh theo ti lg lai su6t binh quin gia quy6n cia cbc kho6n vay chua tri trong ndm, ngo4itrir c6c khoin vay ri€ng biQt phuc vp cho mpc tlich hinh thinh mQt tdi sin cg th6.
C6c khoin chi phiChi phf li nhfrng kho6n ldm gi6m lqi ich kinh t6 tlugc ghi nhan tai thdi di6m giao dich ph6t sinhhoiokhi c6 khd nang tuong O-Oi ctric chin s€ ph6t sinh irong tuong lai kh6ng ph6n biQt da chi tiAn
hay chua.
C6c khodn chi phf vd khoin doanh thu do n6 t4o ra ph6i clugc ghi nh.fn <l6ng thdi theo nguyOn ticphn hqp. Trong trudng hgp nguy6n tic phi hop xung dQt vdi |Buydn tlc th0n trgng, chi phf cluqc ghinh4n can cri vdo ban cn6t vd quy tlinh ctia c6c chuAn mgc k6 tor{n tl,i <l6m b6o phin 6nh giao dichmQt c6ch trung thgc, hqp ly.
Thu6 thu n.hQn doanh nghiQpChi phi thuti t'hu nhfp doanh nghiQp bao giim thuri thu nhap hiQn hdnh vi thu6 thu nhfp hoSn l4i.
Thud thu nhQp hi$n hdnh s
Thu6 thu nnap frien hdnh ti kho6n thui5 dugc tinh dsa tr€n thu nhflp tinh thu6. Thu nhfp tinh thu6ch6nh lech so v6i lqi nhufn k6 to6n ta do di6u .iiinh'.4. kho6n cnenn tgcn tpm thoi giira'thu6 vd k6to6n, c6c chi phf kh6ng dugc trir cfing nhu cli6u chinh c6c khoin thu nh{p kh6ng ph6i chlu thu6 vdc6c khoin 15 duqc chuy,5n.
Thud thu nhQp hodn lsiThur5 thu nndp noan tai ta mroan thui5 thu nh{p doanh nghiQp sE ph6i nQp ho{c sd clugc hodn lai do
chdnh lQch tgm thdi gifta gi6tri ghi sO c0a tdi sin vi nq phii trA cho mu.c digh lfp 86o c6o tii chinhvd co s0 tinh thuti thu nh4p.. Thu6 thu nhfp ho6n lai ph6i tri dugc ghi nhpn cho tAt ci cdc khoinch6nh lQch t4m thdi chiu ttruti. tai sin thu6 thu nhpp hodn lai chi rluo. c ghi nh4n khi chic ch6n trongtuong lai sE c6 lo. i nhupn tinh thu6 <16 sri dpng nhfrng chdnh lQch t4m th&i ilugc kh6u trtr ndy.
Gi6 tri ghi sd cria tdi s6n thu6 thu nh4p doanh nghiQp hodn lpi ducv. c xem xdt l4i vdo ngdy k6t thircn6m tdi chinh vd s€ clugc ghi gi6m d6n mirc cl6m b6o chic ch6n c6 clfi.lqi nhufn tinh thu6 cho phdp
lqi fch cira mQt phAn ho[c1oan U9 tdi sin thu6 thu nhfp hodn lpi <luo. c sri' dsng. C6c tii s6n thu6 thunh4p doanh nghi6p hodn l4i chua.dugc. ghi nh{n tru6c cl6y d.uec xem xdrlei vdo ngiy kiit thfic ndm
tdi ch(nh vd cluqc ghi nhpn khi ch6c chan c6 chi lo,'i nhu4n tinh ttruti d€ c6 thd sir dpng c6c tdi sAn thu6
Tdi sin thu6 thu nh4p hoin l?i va thu6 thu nh4p hodn l4i ph6i tri clugc x5c rllnh theo thu6 su6t dg tinhs€ 6p dpng cho namidi s6n clugc thu h6i hay no. phAi tri dugc thanh to6n dga tr6n c6c mtic thu6 suAt
c6 hieu lgc tai ngdy k6t thirc n6m tdi chinh. Thuti thu nh4p hoin l4i <lugc ghi nhgn vdo 86o c6o k6tqui ho4t dQng kinh doanh vd chi ghi t4rc ti6p vdo v6n chri sd hiru khi khodn thu6 d6 li€n quan cl6n
c6c kho6n mpo ducr. c ghi th6ng vdo v6n chri sd hfru. i
Tdi sin thu6 thu nhflp ho6n l4i vi thu6 thu nhfp hodn l4i ph6i tra ducy. c bir trir khi:,:.. Uong ty co quyen hqp ph6p cluo. c bir trir gi8a tdi sin thu6 thu nh4p hi€n hdnh v6i thuiS thu nhiphiQn hdnh phii nQp; vi
. C6c tdi s6n thu6 thu nhfp hodn lai vi thu6 thu nhQp hodn l4i ph6i tr6 ndy li6n quan tliin thuti thunh4p doanh 1ghi6n {ugc eu1n.U bdi cirng mQt co quan thu€:- Edi vdi cing mQt <lcrn vi chiu thu6; hoic
19.
6{rbiL\*\KlEl
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Ban thuydt hinh nd1, td ntAt bO phqn hqp thdnh vd phai du'qc dgc cing vdi Beio cdo tdi chinh1
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c6rue ry cd pnhn xuAr runAp rnAu rn0v sltu ct/u LoNG AN GIANGDia chi: 90 Htng vuong, kh6m M! Thg, phudng Mr Quy, TP. Long Xuy6n, tinh An Giang
eAo cAo ret cuiwnCho nlm tdi chinh k6t thnc ngiy 3 1 thdng l2n6m 2019
Bin thuy6t minh 86o c6o thi ctrin! QgP rt9o)
f
- C6ng ty dp dinh thanh to6n thu6 thu nhfp hiQn hinh ph6i tri vi tdi sin thu6 thu nhfp hiQn
hdnh ti6n .o 16.thuAn ho4c thu h$i tei sin <l6ng thdi v6i viQc thanh to6n ng ph6i tri trong
til,ng kj, tuong lai khi c6c khoin trgng y(iu cria thu6 thu nhfp hodn lgi ph6i tri hoflc tdi s6n
t' ttru6 ttru nh4plodn l4i dugc thanh to6n ho6c thu h6i'
20. B6nli6nquan .. ..r r .,11.1._*!_--t-L*4.C6c b6n clugc coi ld li6n quan n€u mQt b6n c6 kh6 nrng kiiim sodt ho4c c6 anh huong d6ng k6 el6r
v6i b€n kia trong viQc ra quytit dinh c6c chinh s6ch tdi chinh vi ho4t dQng. C6c b6n cfing dugc xem
lA b€n lien quan?6rtt rethi, spki6m so6t chung hay chiu 6nh hu6ng tl6ng kO chung.
Trong viQc xem x6t mrii quan hQ cria c6c b6n li6n quan, bin ch6t cta mtii quan hQ dugc chri trgng
nhi6u hon hinh thirc ph6P l!'
21. B6o c6o theo bQ PhflnBO.phqn theo lTnh vlrc kinh doanh li mQt phin c6 th6 x6c dinh ri6ng biqt tham gia vdo qu5 trinh sin
xu6t hoflc "rng
.ap ian phem, dich vu vi co rfri ro vd lgi ich kinh t6 Wrac v6i c6c bQ phan kinh doanh
kh6c.
BQ phan theo khu vgc ilia g ln mQt phdn c6 th6 x6c clinh ri6ng biQt-tham gia vio qu6 trinh sin xu6t
ho[c cung "ip
;r{ p-t a*, OiLf, vp trong ph4m vi mQt p6i ttuOng kinh t6 cu th6 vd c6 rui ro vd lgi ich-Lirf,
* f.n"a" iOi "ai
bO pha; fin'h Ooaitr trong c6c *6i tturng kinh t6 khrlc.
Th6ng tin b0 phin dugc lfp vd trinh bdy phir hgp v6i chinh s6ch ki5 to6n 6p dpng cho vigc lpp vd
trinh bdy 86o c6o tii chinh cfia C6ng ty.
22. Cdng cg tiri chinhTdi sdn tdi chinhViQc ph6n lopi c6c tdi sip tdi chinh ndy php thuQc vio bin ch6t vd msc clich cria tii sin tii chinh vidusc quy6t d]il ,;ffii;i6r, ;hirh6 ;"; aAu. cac tii sin tdi chinh cria C6ng ty gdm co ti6n, c6c
kho6n'p[.,ai tnu kh6ch hdng, phii thu kh6c, c6c khoan cho vay vir c6c c6ng cg tdi chinh kh6ng dugc
ni6m y6t.
Tai thcyi di,!m ghi nh4n ban dAu,.c6c tiri siLn tii chinh <lugc ghi nhfn theo gi6 g6c cQng cdc chi phi
giao dich c6 li6n quan trgc tiiip d6n thi sin tdi ch(nh cl6'
Nq phdi trd tdi chinhVigc pnan lopi c6c kho6n ng tdi chinh phq thuQc vio bdn chAt vd muc dich cria khoin ng tii chinh vd
rtuo. c quy€t;il ,;i,hdi Or3; gr,r ,na, u"n dAu. Nq ph6i tri tiri chinh cira QOrry ty g6m c6 c6c kho6n
phiitr6ngud'ib6n,vayvino.vdc6ckhoinph6itr6kh6c.
Tai thdi di6m ghi nh1n lAn ctiu, cic khoin Tq phAi tri tii chinh tlugc ghi nh0n ban dAu theo gi6 g6c
trri c6c chi pfriiiao dich c6 li6n quan truc tiiSp d;5n ng ph6i tri tdi chinh d6.
tCilngcgvinchfisfhiru ! .. ,..1 . ,-:_.iC6ng cr,r v6n"chir sd hfr.u ld hqp <ldng chilng t6 clugc nhcrng lo.'i ich cdn lpi vA tii sin cira COng ty sau
khi tri'di todn bQ nghia vP.
Bit trir ctic cdng cY.tdi chinh !
c6c tdi sin tdi it,intr ua ng ph6i tri tdi chinh chi clugc bi trt v6i nhau vd trinh biy gi6 trl thuan tr€n
BAng c6n d6i kti to6n khi vi chi khi C6ng ty:
. C6 quyAn hqp. ph6p ae Ut trtr gi6 tri da clugc ghi nh4n; vd
c6 drrdinh thanh io6n tr6n co s0 thuAn hoflc ghi nhin tii s6n vi thanh todn ng ph6i tri ctrng mQt
thoicli6m'
-4ryc0tlH ill
rToi
A
u4;.2/co'.
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tl{T}mi
cfir\AN
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Ban thryjt minh ndy h mot ba phan hqp thdnh vd phai du,qc dpc cilng vdi Bcio cdo tai chinhI
20
colvc w cd pnAru xuAr runAp xnAu rHUy saru crju LoNG AN GrANGDia chi: 90 Hirng Vunng, kh6m M! fno, ptruOng MY Quy, TP. Long Xuy€n, tinh An GiangsAo cAo rar cHiNuCho n6m tai chfnh tiit thtc ngdy 3l thdng 12 ndm20l9Bin thuyiit minh B{o c6o tiri chinh (ti6p theo)
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THONG TIN BO sUNG CHO CAC KIIOANxt roAN
Tidn vi c6c khoin tuong tluong tiiin
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TiAn gri'i ngdn hdng kh6ng kj,han
c0ng
Phii thu ngin h3n cria khdch hdrng
PhAi thu ctic bdn fiAn quanC6ng ty TNHH MTV Xu6t nhAp khdu Thfiy sinDOng A6ng Trdn Tu6n NamPhdi thu cric khdch hdng.khticGrupo Almos S.A.DEC.V
Quwat Albahr For{TradingComercializadora Mexico AmericanaS.DER.LDECVMohammed S.H. Shama Comercial EST
C6c kh6ch hdng kh6c
c0ng
Bd Trinh Thi HuongHi€p hpi CtriS Ui6n vd Xu6t khAu Thfry sin ViQtNam'Weifang Heng An Imp&exp Co., Ltd.
C6c nhd cung c6p kh6c
c0ng
Phii thu ngin h3n kh6c
MvC TRINH BAY TRONG BANG CAN DOI
Si5 cuiii nem Sii tIAu n6m
Mot s6 c6ng no. phii thu cu6i nam c6 t6ng gi6 tr! ghi s6 H 185.603.307.405 \fND da duo.c dirng th6chep de d6m b6o cho c6c khoin vay cfia c6c ngdn hdng (xem thuy6t minh s6 V.l9).
Tri trudc cho nguoi b6n ngin h4nSd cu5i nrm Sii tliu ndm
5. 14 I .68 I .867
50.746.741.375
55.888.423.242
Sii cu6i nlm
200.720.915.7744.997.537.500
42.868.573.934
89.264.593.s60
9.088.007.500
54.502.203.280
240.720.91,5.774
931.350.700
240.000.000
585.006.840
624.492.835
2.380.450.375
Sii cuiSi nimGi6 tri Du phdns
5.5r0.974.74466.399.705.148
71.910.679.892
55 d6u nrm7.575.376.206
6.179.376.206l.396.000.000
252.070.035.065
5.006.187.500
42.942;173.110
63.563.232.800
9.t03.737 .500
131 .454.104.155
259.645.411.271
931.350.700
749.000.000
820.965.586
2.sOi.316.286
Sii tl6u nnm
Gi6 tii Du phdng
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C6c khoAn ph6i thu ngin h4n kh6c
c0ng
619.430.200
2.244.40t.081285.591 .16 r
619.430.200
2.068.099.893
3s1.339.793
3.149.422.442
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3.038.869.886
21Ban thu1,At hinh ndlt ta ntAt bo phqn hqp thanhva phai dtqc dpc cirngvhi Bdo cao tdi chinhI
cot'tc rv cd pnArv xuAr NnAp xnAu rnOv san ctju LoNG AN GrANGDja chi: 90 Hirng Vuong, kh6m M! ttri, ptruong MY Quy, TP. Long Xuy6n, tinh An GiangsAo cAo rar cHiNnCho ndm tai chinh t6t ttrric ngdy 3l thdng 12 nim 2019
Bin thuyiSt minh 86o c6o tii chinh (ti6p theo)
Nq xAu
Kanpa InternationalSales - phdi thu ti6nhdngPromark F.Z.E(Promark GeneralTrading) - phAi thuti6n hdng
Phii thu c6c t6 chftckh6c - phii thu ti6nhdng
Bd Trinh Th! Huong -tri trudc ngudi bdn
Ph6i thu c6c c6 nhdnkh6c - phdi thu kh6c
c0ng
^l a.Sd cu6i nlm
Thdi gian Gi6 tr!c6qud han Gi6 eiic ttr6 ttru tr6i
Sii oAu nemThdi gian Gi6 tr!c6qu6 han Gi6 g6c th6 thu h6i
Trdn 3 n6m 1.680.1 11.250
Tr6n 3 ndm
TrCn 3 nim
Tr€n 3 ndm
Tir I n[md6n tr6n 2nf,m
St5 clAu nam
Trich lpp dg phong b6 sungHoin nhpp dg ph6ng^t t.Jo cuor nam
Hing tiin kho
Nguydn liQu, v{t ligu
Cdng cp, dqng cq
Chi phi sdn xu6t, kinh doanh dddangThnrih phAm
Hing gf i cli b5n
c0ng
TrOn 3 ndm 1.677 .208.250
354.299.410
1.615.198.919
931.350.700
84.090.005 84.090.005
4.662.147.284 84.090.005
354.912,650
1.617.634.919
931.350.700
69.388.00s 69.388.005
4.653.397.524 69.388.005
Nim trudc1.706.198.9352.877.810.584_
4.s84.009.s19
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Sd cu6i nimGi6 g6c Dq phdng
Tr€n 3 n[m
Tr€n 3 n6m
TrOn 3 ndm
Tir I nlm-tden ouor zndm
ll
Tinh hinh bitin dqng dg phdng ng phii thu kh6 rl6i nhi sau:
NIm nay4.584.009.s 19
(s.9s2.240)4.578.057.279
44.749.ofi.9186.3 16.206.068
165.573.094.789
340.786.049.723
13.593.3s3.441
37.592.348.8397.s48.623.8sA
130.425.324,7 56
212.408.237.1854"825.219.816
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571.Afi.711.939 - 392.799.754.446
221.087 .883l3 8.53 1 .108
64.933.29442j51.059
82.084.851104.868.101
54.1 I 1.078
43.822.30023.333.334
467.303.344 308.219.664
MQt s6 nguyen li€u, vdt liQu vd thdnh phAm t6n kho cu6i nam c6 t6ng gi6 tri ghi s6 \iI34.465.807.405\rND da duo. c dirng thii ch6p dC Aam b6o cho c6c kho6n vay cfia c6c ng6n hdng (xem thuy6t minh sO
v.le).
Chi phi tri trudc1
/il. Chi phi trd tridc ngiin htln5() cuor nam S5 tliu nIm
COng cu dqng cq
Chi phi s*a chfra
Chi phi thu€ il6tChi phi bio hi6mChi phi tri tru6c ngin h4n kh6c
c0r,g
Ban thtry-€t ininh n$t lit mpt bQ phQn hqp thclnh vd phai du'qc dQc cilng vdi Bdo cdo tdi chinh1
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cOl.rc rv cd pnAru xuAr nnAp xnAU rn0y San Ct/U LONG AN GIANGEia chi: 90 Hirng Vuong, kh6m M! Thq, phucrng M9 Quy, TP. Long Xuydn, tinh An Giang
eAo cAo rat cuiNHCho ndm tdi chinh kiit thfc ngdy 31 thdng 12 ndm2019
Brin thuy6t minh Brio c6o thi chinh (tii5p theo
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7b. Chi phi trrt tu6c diri hgn
C6ng cq dpng cq
Chi phi sfra ch0a
Chi phi l6p dflt
Chi phi b6o tri, b6o du0ng
c0ng
Tii sin c6 alnt h&u hinh
Sii cuiii nlm 56 tliu nlm581.228.664
4.835.737.837
390.241.664
62.285.226
341.171.r87
3.111.850.918
175.735.541
105.175.890
5.869.493.391 3.733.933.536
Phuong tiQnvfln tii, truy6n Thi6t bi, dgngNhh cfr'a, vflt
ki6n trric
793.500.000
(s30.090.974)
143.918.529.657
M6y m6c vitthier bi d6n cq quin lf COng
Nguy6n gi5
36 dAu nam
Mua trong nimXdy dpg co binhodn thdnh
Thanh l!^A i.so cuot nam
Trong d6:
Dd kh6u hao hi5t
nhrmg v6n con stidung
Gi6 tri hao mdn^ I -t50 oau nam
I(h6u hao trongnf,m
Thanh lf^t t.so cuot nam
Gi6 tricdn l4i56 dAu nam
^i l,so cuor nam
Trong d6)
Tam thdi chua str
dung
Eang cho thanhl),
24.112.361.775 33.656.550.832
63.ss}.99 t.624 t30.414.910.946
7.432.040.046 20.458.068.363
(s30.090.974)
140.717.974.450 260.830.142.791 3.519.287.425 1.565.628.890 406.633.033.556
2.937.146.181 24.723.220.890 1.548.469.A91 - 29.208,836.162
- 793.500.000
- (530.0e0.e74)
28s.s53.363.681 s.A67.7s6.516 1.s65.628.890 436.105.278.744
2.870.409.244 839.265.253 61.478.s87.104
3.096.519.577 1.237.099.168 t98.299.521.315
215.548.810 89.217.153
(s30
)tz
u4)28.194
70.452.940.696 150.872.979.309 3.312.068.387 1.326.3t6.321 225
77 .166.982.826 130.41 5.23 I .845 422.767.848 _]812122239.312.56973.46s.588.961 r34.680.384.372 1.755.688.129
MOt s6 tdi s6n"c5 dinh hilu hinh c6 gi6 tri cdn l4itheo s6 s6ch ld 138.551.911.851 \,rND da
ch6p dC il6m b6o cho c6c khoin uuy-..iu c6c ngdn hdng (xem thuytit minh s6 V.l9)'
210.140.974.031
Ban rhtryd'minh nir1, td ntpt bQ phQn ho. p thdnh vd phai du'oc doc cilng voi Bdo clto tdi chinh1
ZJ
c6ruc rv cd pnAru xuAr runAp xxAu rn0v sen cr/u LoNG AN GrANGDia chi: 90 Hirng Vusng, kh6m M! Thg, phudng Mf Quy, TP. Long Xuydn, tinh An GiangeAo cAo rer cuiNsCho ndm tai chinh kiSt thric ngdy 31 th6ng 12 ndm20l9B6n thuytit minh 86o c5o tiri chfnh (ti6p theo)
\--9. Tdi sin c6 A;nn v0 hinh
Nguy6n gi6SO diu nam^t t.so cuor nam
Trong d6:Di khAu hao h6t nhung v6n cdn sfrdung
Giri tri hao mdnStl cliu nam
Kh6u hao trong nim^A A.DO CUOr nam
Gi6 tr!cdn lqi36 dAu nam
Sii cu6i nlmTrong d6:
Quy€n khaith6c d6tbai bOi virng nu6i M!Hda Hung 1.744.787.500
Phdn xu6ng 1 98.575.350
HQ thdng c6p thodtnudc
C6c c6ng trinh kh6c 4.350.430.623
c0ng !.1e11e3.471
Chucrng trinh phffnmdm mriy tinh
317.800.000
c0ng
58.779.410.862
Quydn sriduns dAt
58.461 .6t0.86258.461.610.862 317.800.000 58.779.41.0.862
16.846.530.4081.970.815.080
277.760.000 17.124.290.40821.840.000 L992.655.080
18.817.345.488 299.600.000 19.116.94s.488
40.040.000 41.6s5.120.4s441.6r5.080.454
_2sy2s5;11
10. Chi phi xAy dgng ccr bin d&dangChi phi ph6tsinh trong
Sli tIAu nnm nIm
18.200.000 39.662.465.374
T4m thoi kh6ng st dpngDang chd'thanh l;i
MQt sd quy6n sri dsng <l6t cO gi6 tri cdn lai theo s0 s6ch 1d28.288.242.043 \rND di du-o. c th6 ch6p detl6m b6o cho c6c kho6n vay cfia Ngdn hdng TMCP C6ng thuong ViQt Nam - Chi nhrinh An Giang viNgdn hdng TMCP DAu tu vd Ph6t tri6n ViQt Nam - Chi nh6nh An Giang Giang (xem thuy6t minh siiv.re).
K5t chuy6nvho TSCDtrong nim
K6t ctruy6ngiim khdc Sii cuiii nEm
793.s00.000 (793.500.000)
182.574.490
- 1.744.787.500
(e8.sis.3so)
(182.57 4.490) 4.3s0.430.623
efgy.4e! _(ze3fgg.0qqr (281.r4e.840) 6.0
11. C.6c khoin dAu tu tiri chinhC6c khoin clAu tu tdi chinh cta C6ng ty bao g6m diu tu nim giii cl6n ngdy tl6o h4n vd clAu tu g6pv6n vdo don vi kh6c. Th6ng tin vC c6c kho6n cl6u tu tdi chinh cAa COng tyirhu sau:
lla. Diu tr niim gitr itdn ngdy itdo hgnCOng ty cliu tu 168 tr6i phi6u cria Ngdn hdng TMCP DAu tu vd Ph6t tri€n Vipt Nam vdi gi6 mua li1.680.000.000 \rND, thoi gian 7 nim.
CJ
'/if,,1\l{lE
e\
(r:,'cal
=(r*\v)
Ban thuyd[ minh nfui la m6t bo phSn hqp thilnhvd phai duqc doc cilngtdi Bao cdo titi chinhI
aALA
colc rv cd pnAru xuAr nnAp xnAu rn0v sAtt ctju LoNG AN GrANGDia chi: 90 Hing Vuong, kh6m M! ttri, ptruUng Ml Quy, TP. Long Xuydn, tinh An GiangeAo cAo ret cHiNnCho nim tii chinh k6t thtc ngiy 3l thdng 12 ndm 2019Bin thuy6t minh B6o c6o tiri chinh (ti6p theo)
1Ib. Ddu tu gdp vdn vdo iton v! khtic
Diu tr vdo cilng ty con
COng ty TNHH MTV XuAt nh4pkhAu Thty sAn Ddng A n)
Ddu tw gtip vdn vdo tlon v! khtic
C6ng ty CO phAn T6 Chdu(ii)
c0ng
Gi6 g6c Dg phdng Gi5 g6c Dg'phdng
sii cu6i ntm Si5 tIAu nemI
100.000.000.000
100.000.000.000
3.600.000.000 (3.600.000.000)
3.600.000.000 (3.600.000.000)
100.000.000.000
100.000.000.000
3.600.000.000 (3.600.000.000)
3.600.000.000 (3.600.000.000)
Theo Gi6y chfi'ng nh4n d[ng klf doanh nghiQp sO ,tAOnAg5Z9 thay AOi tAn l1 ngiy 26 thdngT ndryt
2018 do^So K6 ho4ch vi Eiu tu tinh An Giang c6p, COng ty diu tu vio Cgne y TNHH MTV Xu6tnhfp khAu Thfry sin DOng A 100.000.000.000 \rND, tucrng duong 100% v6n di€u le.
Khoiri diu tu c0 philiu t4i C6ng ty CO phan T6 Ch6u theo Hgp ildng mua c6 phi6u sO tIZOOSICLaCngdy 02 th6ng.02 ndm 2008 vdi sti luqng 1.000.000 cO phitiu mQnh gi6 10.000 VND/cdphi6u, tuongduong l0% v5n di6u le. Theo C6ng vin sd 83/CLAG/08 ngdy 27 thdng 5 ndm 2008 vO viQc ngung1g6p.v6n th6m, C6ng ty CO phAn Xu6t nh4p khAu Thiry s6n Criu Long An Giang.chi mua 300.000 c6pf,ieu, vdi gi6 ,rutiZ.OOO VND/c6 phitiu. HiQn tai C6ng ty nim gifr 03% v6n di6u l0 cria C6ng ty C6phAn Td Chdu.
Gid tr! hW lyCdng ty chua x6c dinh gi6 tri hgp lli cira c6c khoin ddu tu do chua c6 hu6ng d6n cp th6 vO viQc x5c<tinh gi6 trl ho.p lj.
Tinh hinh hoqt dQng cila c6ng ty conC6ng ty con dang hoat <lQrig kinh doanh binh thuong, kh6ng c6 thay d6i lon so v6i n6m tru6c.
Dry phdng cho cdc khodn cldu nr gdp vdn vdo dqn ri khdcTinh hinh bi6n dQng dp'phong cho c6c khoin <lAu tu g6p v6n vdo clon vi kh6c nhu sau:
Nim nay Ndm trufc
103.600.000.000 (3.600.000.000) 103.600.000.000 (3.600.000.000)
3.600.000.000 2.A$.536.9571.596.463.043
3.600.000.000 3.600.000.000
Nim tru6c
Giao dich vdi cdng ty conC6c giao dich ph6t sinh v6'i C6ng ty TNHH MTV Xu6t nhfp khdu Thriy sin D6ng A nhu sdu:
NIm nay
SO dAu nam
Trich lpp du phdng b6 sung^t t.so cuor nam
Brln thtc dn
B6n c6 nguy6n liQu
Mua thdnh phAm
Mua c6 nguy€h liQu
Thu6 gia c6ng vi cl6ng contCho vayThu h6itiAn cho vay.
Ldi cho vay
Ldi cho vay dE thuLgi nhu4n <lugc'chia
frc0i
iorHrl
hroril
A,.k
6/c0t
(
.x[TMAIctt\eNe
8l .336.600.0001 8.817.1 12.400
1.027.800.000
60.918.640.561
84.464.200.0001 8.407.557.150
78.347.734.95068.t96.428.832I 1.100.000.000
(t01.170.77 0.036)3.292.205.533
(3.292.20s.533)(7.000,000.000)
Ban thtt-v-il fuinh nity td mpt b9 phQn hqp thdnh v-a phai drqc doc cimgvdi Btio cdo tdi chinhI
25
4^tcONG ry cO nHAN xuAr NHAe KHAU rH0y snru cutl LoNG AN GrANGEia chi: 90 Htrng Vucrng, kh6m M! Tho, phudng Ml Quy, TP. Long Xuy6n, tinh An GiangeAo cAo TAI CHiNHCho ndm tdi chinh k6t thric ngdy 31 thdng12 n6m 2019Bin thuy6t minh 86o c6o thi chinh (ti6p theo)
12. Thu6 thu nhfp honn l3iTdi s6n thu6 thu nh{p hodn lai li6n quan <ltin khoin ch6nh l6ch tpm thdi tlugc kh6u trtr vd thuti thunhpp hoin lai ph6i tr6 li€n quan <liin cic khoin ch6nh lQch t4m thd'i chlu thu6. Chiti6t ph6t sinh trongnim nhu sau:
Thu6 thu nhfp Thi sin thu6hofln lpi phii thu nhip hoin
tril lai sau brir tril56 cl6u nam
Ghi nh4n vdo kt5t qu6 kinh doanh^I ^,DO CUOI nam
Tii sin thu5 thunh0p hoin lai
643.235.659227.627.651
(92.914.s30) 550.321.129
227.627.651
Thu6 su6t thu6 thu nhgp doanh nghiQp sir dung di5 x6c dinh gi6 tri tdi sAn thuti thu nh{p hoan lai vdthu6 thu nhdp hodn lai phii trild l5%o.
Tdi s6n thuti thu nhdp hodn l4i clu-o. c bir trir v6i thuri thu nh4p ho6n l4i phii tr6 do c6c khoAn ch6nhlech tam thoi clugc khAu tri' vd ch€nh lQch tpm thoi chiu thu6 du-o. c quyi5t to6n vdi cirng mQt co quanthur5.
s4.66g.2g3.4g;
15.893.340.500
11.049.843.1s0
10.762.298.100
46.963.811.',|49
tGlIEM H
llJi
fir
-498i
i.Pv.:1{IL,]PffiiuIL(GI.A
,.E N14.440.642.696
1.064.591.000
1.103.461 .240
3.485.066.953
2.778.900.000
6.008.623.50;
13. Phii tri nguoi bin ngin h4n
Phfii trd cdc bAn fiAn qaanCdng ty TNHH MTV Xu6t nhfp khAu Thriy sinEdng APhdi trd cdc nhd cang cilp khttcC6ng ty TNHH Thuong msi Xu6t nh6p khAu KhaiAnh Binh Thu{nC6ng ty TNHH Thiist bi lf,nh & C6ch nhiet TSTBa LC Th!Ngqc Y6n
Ong Nguy6n Vdn LongC6c nhd cung c6p kh6c
c0ng
Trd trrdc crta cdc bAn fidn quanC6ng ty TNHH MTV Xu6t nhap khAu Thriy sdnD6ng ATrd trwi,c crta cdc khttch hdng khricChongquing Guanlei Shuichan Co., Ltd.Sanghai Bay Aquatic I
C6ng ty TNHH Sin xu6t Thuong m4iNguyQtTrangLanesync Supply Chain Service Co., Ltd.M/S Barbeque - Nation Hospitality Ltd .
C6c kh6ch hdng kh6c
c0ng
C6ng ty kh6ng c6 nq ph6i tr6 nguoi b6n qu6 h4n chua thanh to6n.
14. Nguli mua trf, ti6n tru6c ngin h4n
55 cudi nxm
870.863.310 (92.914.530\ 777.948.780
Sii cutii n5m Si5 tIAu nim22.971.846.507
22.971.846.507
63.037.250.339
10.910.768.000
t9 .943 .477 .87 6
32.183.004.46;
86.009.096.846 84.669.293.499
SiitlAu nIm1.878.319.800
I .878.3 19.800
17.808.284.220I .064.591 .000
1.103.461.240
3.107 .77 t.7732.778.900.000
3.910.116.2105.843.443.997
19.686.604.020 t4.440.642.696
Ban thtq,it hinh ndlt td m1t bp phqn hqp thdnh vd phai du'oc doc cing v6'i Bao cao tdi chinhI
26
I
.r'
conc rv cd pnArv xuAr nnAp xnAu rnOv snru ctju LoNG AN GrANGEia chi: 90 Htrng Vuong, kh6m M! Thg, phudng MI Quy, TP. Long Xuy6n, tinh An Giang
nAo cAo rer cuiNnCho n6m tai chinh k6t thric ngdy 3 I thdng 12 nlm 20 19
Bin thuyi6t minh 86o c6o tii chinh (ti6p theo)
15. Thu6 vi c6c khoin phii nQp Nhdr nufcChi tif5t ve tnuii vi c6c khoin phii nQp Nhd nu6c dugc trinh biy & Php luc I tlinh kdm.
1:' Thuii giri tr! gia tdngC6ng ty nQp thu6 gi6 tr! gia ting theo phuong ph6p kh6u trir. Thu6 su6t thuti gi|tri gia tlng nhu sau:
Thdnh phAm xu5t khAu:
Thdnh phAm ti6u thu nQi dia:
Dlch vp:
Thui! xuiit, nhQp khfru
0%
Khdng chiu thu6, 5%
10%
Cdng ty kO khai vi nQp theo thdng b6o cfia Hdi quan.
Thud thu nh\p doanh nghiQp
Theo Th6ng tu s6 g6lZOtslTT-BTC ngiry 22 th6ng 6 nIm 2015 cria B0 Tii chinh hu6ng adn vC ttruiithu nh4p doanh nghiQp tpi Nghi clinh.s6 l2l20154IE-!P1SeV 12 thing 02 ndm 2015 cl0,a Chinh phfi
quy dln'h chi ti6t tni t ann Luat sta aOi, UO sunq,ygt,s{i <ti6u cfia c6c I-u4t vA ttruti vd sria il6i b6 sung
*dt rO eli6u cira c6c Nghl dinh vA thu6 vd sria tl6i, b6 stung m6t s6 <li6u cria Th6ng tu sA lt/ZOrulff -BTC ngdy 18 th6ng 6 n6m 2014, Th6ng tu s6 1lgl2Ol4lTT-BTC ngdy 25 thdng 8 nlm 2014, Th6ngtu s5 l5112OI41T!-BTC ngdy l0 th6ng l0 n6m 2014,cfia B0 Tei chinh, C6ng ty nQp thu6 thu.nh4pdoanh nghigp OOi vOi tt u nt6p tir cha;nu6i, nu6i trdng, ctr6 UiiSn n6ng s6n, thfiy s6n theo thu6 su6t
t0% 6 dia bin kinh tC xd hOi ktO tt an vd thu.5 su6t 15% kh6ng thuOc dia bin c6 di€u kiQn kinh t6 -xE hQi kh6 khdn hoac dia bin c6 diAu kiQn kinh tti - x6 hQi dac biet kh6 kh6n.
NEm 2013 C.org,ty <16 dua vio ho4t tlQngnhi may ctrii UliSn_thric 6n thty sin, dy 6n du-o. c hudng uuclli theo thu6 su6t 15% trong 72 ndm, mi6n thu6 thu nhfp doanh nghiQp trong 3 n6m vd giim 50Yo
trong 7 nim ti6p theo dtii.vdi phin thu nh4p tdng th€m. Ndm 2019 li nim thft 4 dU 6n cluo.c giim50%o thu€ thu nhQp doanh hghiQp.
Ndm 2014 C6ng ty tid clua vdo ho4t dQng he t!61q m6y m6c thi6r bL .rle lu*g cfr6 Uitin thty sinm6'i do ilAu tu m6'rQng, dp 6n cluo.'c huorg uu d6i theo thu6 su6t hign hinh, tlugc mi6n thu6 thu nhpp
doanh nghiQp trong} nam.ve giim 50% trong 4 ndm ti6p theo d5i v6i phdn thu nhfp tdng th6m. Ndm2O1g ld ndm thir 4 &t hn diu tu mo'rQng <lugc gi6m 50% thu(i thu nhpp doanh nghiQp.
Ndm'2015 Cdng ty cl6 dua vdo ho4t dQng hQ th6ng m6y m6c thi6t bi, nhi xu6ng ch6 bi6n thiry sdn
m6i do dAu tu *O'iEng, dg 6n tlugc hudng uu dditheo thu6 su6t triCn hinh, tlugc mi6n thuiS thu nhflp
doanh ng.hiep trong 2 namvd giim 50% hong 4 nim tii5p theo cliiiv6i phAn thu-nhpp ting thdm. Ndm2}lg ldna* ttl* 3 du 6n diu tu m0 rQng dugc gi6m 50% thu€ thu nhfp doanh nghiQp. \
Ndm 2016 COng ty <15 clua vdo ho4t dQng hQ th6ng m6y m6c thiiit.bi, nhir xu6ng ctr6 Uitin th*c dn
thiry sin m6i do dAu tu md rQng, dg 6n dJqc hu6ng u, dai theo thu6 su6t hiqn hinh,. tlugc mi6n thuiS
thu nhdp doanh nghiQp trong 2 ndm vd giim 50% irong 4 nim titip theo, aOi vOi pnin thu nhqp tdng
th6m. Ndm 2O1g ldndm thf 2 dU 6n dAu tu m6'rQng clugc gi6m 50% thu6 thu nh4p doanh nghiQp.
N6m 2018 C6ng ty cld ilua vdo ho4t dQng he th6ng m6y m6c thi6t bi, nhd xu6ng ctrti Uiiin thtiy.sinm6i do d}u tu m6'rQng, dq 6n dugc hu6ng uu <l6itheo thu6 su6t.hi€n hinh, dugc mi6n thud thu nhQp
doanh nghiQp trong 2 nam vd giim 50% trong 4 n6m titip theo cl6i v6i phAn thu nhflp t[ng th6m. Nim2Ol9 ldiam'thri 27v 6ndAu tu md rQng <luo. c mi6n thu6 thu nh{p doanh nghiQp.
aY.rutll
ru \li
c
#
wsi,NC'.{G,,,i
Dr+.
Ban thttydt ninh na1, ld nt1t b6 ph4n hqp thdnh vd phai du.qc dec cirng voi Bdo cdo tai chinh
1
27
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c6ruc w cd pnAn xuAr ruHAp ruAu rn0v saru ctJu LoNG AN GIANGDia chi: 90 Hirng Vucrng, kh6m M! Thg, phulng MI Quy, TP. Long Xuy6n, tinh An Giang
eAo cAo TAI CHiNHCho n6m tdi chfnh k6t thric ngdy 3 I thdng 12 n6m 201 9
Bdn thuy6t minh 86o c6o tii chinh (ti6p theo)
t
N6m 2019 COng ty dd <lua vio hoat d0ng he tlrOlq may m6c thi6t b1 .nla yong c!6 bitin |hty.t1,
m6'i do d|u tu m6'rQng, dg 6n <luo. c huong uu <ldi theo thu6 suAt hiQn hdnh, dugc mi6n thu6 thu nh4p
doanh nghiQp trong 2 iam ve gibm S}%trong 4 nim tiiip theo <l6i vdi phin thu nhpp tdng th6m. Nlm2019 litnam'ttIi 1 dU 6n dAu tu md rQng <lugc mi6n thu6 thu nhfp doanh nghiQp.
Thu nh4p ttr c6c hoat clOng kh6c ph6i nQp thuii thu nhf,p doanh nghiQp v6i thu6 sudtZ}o .
Thuri thu nhflp doanh nghiQp phii nQp tlugc dg tinh nhu sau:
TOng lqi nhupn k6 to6n tru6c thu6
C6c khoin <li€u chinh tdng, gi6m lqi nhufln k6
to6n d6 x6c clinh lo.'i nhu4n chiu thu6 thu nh4p
doanh nghiQp:
- Cdc kho6n <liAu chinh tdng
- Cic kho6n cliiiu chinh gi6m
Thu nh4p chlu thu6
Thu nhflp <lurgc mi6n thuti
L6 c6c ndm tru6c $u-oc chuy6n
Thu nh4p tinh thu6
Thu6 su6t thu6 thu nhpp doanh nghiQp
Thui thu nh|p doanh nghipp phdi nQp theo thudsuiit ptt| thhngThud thu nhQp doanh nghipp.ch1nh lQch do tipdltng thui suit khtic thuiS sufu phd milngThui! thu nhfip doanh nghiep duqc mi6n, gidm
Thud thu nhsp doanh ng'hiQp cbn phfii nQp
Eiiu chinh thud fiu nh\p doanh nghiQp phdinQp cfia cdc ndm trr6cThu6 thu nhfp doanh nghiQp phii nQp
N[m nay
105.874.250.980
8.154.494.281
(4.294.r89.969)
109.734.555.292
109.734.sss.29220%
21.946.911.058
(4.765.677.08s)
(6.144.447.441)
1 r.036.786.532
38.926.202
11.075.712.734
NIm trudct71.46t.446.324
4.851.716.727
(s.049.76s.072)
171.263.397.979
17 t.263.397 .979
20%
34.252.679.596
(8.811.s4s.62s)(6.363.402.3671
19.077.931.t
19.077.931
ViQc x6c dinh thu6 thu nh{p doanh nghiQp phii nQp cira Cdng ty duo. c cin c& viro c6c quy dinh ffihinh vdi thu6. Tuy nhi6n, nhrng quy elinh ndy thay tl6i theo tring thdi kj,vi c6c quy <llnh v6 thu€ d6i
"Ji ,nia, loai giao alch lhac niuu
"O if,e Ou-qc giai tni"n thep nhiAu c6ch'kh6c nhau. Do vay sO tnuti
clugc trinh bayiren 86o c6o tdi chinh c6 th6 sE thay d6i khi co quan thutl ki6m qa'
rnui tiri nsuyan N
::::,::rnQp
thu6 tdi nguvon cho ho4t dQng khai th6c ngudin nu6c tq'nhi6n v6i ^- )il
CO"e t pf,ai ri6p tlen thu6 d6t v6i m['c 10.500 VND/m2lndm tr6n diQn tich d6t trrue 1r28.271m' tpi
Khu ti€u thir c6ng nghiQp MI Quy, TP. Long Xuydn, tinh An Giang.
Ctic togi tttuii khtic ;
COng ty kC khai vd nQp theo quY dinh.
16. Phii tri nguoi lao.tlQng
Luong th6ng 12 vith6ng 13 ndm 2019 con phii tri cho ngudi lao dQng.
Ban thut.ir nrinh nat. la nqt b6 phQn hqp thilnh vd phai duqc dpc cilng vdi Bdo ccio tdi chinh
I
28
.r'
c6ruc w cd pnhn xuAr nnAp xnAu rn0v seru ctju LoNG AN GrANGEia chi: 90 Hirng Vuong, kh6m M! Thg, phuong MI Quy, TP. Long Xuy€n, tinh An Giang
sAo cAo rl,r cuiNnCho n6m tdi chinh k6t thtc ngiy 3 I thdng l2ndm 2019
Brin thuy6t minh 86o c6o thi chinh (ti6p theo)
17. Chi phi phii tri ngin hqn
Chi phf I6ivayChi phi cu6c tdu vd phi chimg titChi phi v4n chuy6nC6c chi phi ph6i tr6 ngin hsn kh6c
c0ng
Phii tr6 ngin h4n khic
Kinh phi c6ng tlodnC6 tric cdn phiitr6C6c khoAn phii tri ng6n h4n kh6c
c0ng
C6ng ty kh6ng c6 ng phii tr6 kh6c qud h4n chua thanh to6n.
Vay ngin h4n,l
Vay ngiin hqn phii trd boi fian quanVay Bd Trdn Thi Vdn Loan(i)Vay ngdn hgn phdi trd ctic tO chrbc khticVay ngin h4n ng6n hdng- Vay Ngdn hdng Nong nghiQp vd Phdt fiAn Ndng
th6n Vi€t Nam - Chi nhdnh An Giang (")
- Vay Ngdn hdng TMCP Ddu tuvd Phdt ffidn Vi€tNam - Chi nhdnh An Gihng(iii)
- Vay Ngdn hang TNHH MTV HSBC (Vi€t Nam/tu)
- Vay Ngdn hdng TNHH Indovina - Chi nhdnhCdn Tho(')
- Vay Ngdn hdng TMCP C6ng thtrong ViQt Nam -
Chi nhdnhAn Giangoi)- Vay Ngdn hdng BPCE IOM - Chi nhdnh TP, H6
chi Minho")- Vay Ngan hdng TMCP Xdng ddu Petrolimex -
Chi nhdnh An Giang(uiii)- Vay Ngdn hdng TMCP Hdng hdi Vi€t Nam - Chi
nhdnh TP. HO Chi Minhor)Vay ddi h4n <l6n h4n tric0rg
so cuol nam816.823.576
1.373.400.9942.8ss.411.427
143.836.364
5.189.s32.361
Sii cudi nlm1.764.281.748
1.164.625103.184.561
1.868.630.934
" 55 cudi nrm7.100.000.0007.100.000.000
582.277.197.737582.277.197.737
20.805.488.087
339.828.943.47942.s00.000.000
4.781.260.000
70.721 .506.171
58.500.A00.000
38.640.000.000
6.500.000.a00-
589.377.r97.737
Sii tIAu nim688.260.034
t.615.123.4461.642.545.200
269.286.3634.215.215.043
18.Sii tIAu nIm
1.937 .295.289
105.962.333
2.043.257.622
19.Sti tl0u n5m
545.12g.51g.g1;543.773.773.904
25.039.562.983
297.2I7.225.53328.400.000.000
20.000.000.000
86.316.985.388
37.700.000.000
49.100.000.000\.
l.356.046.01054s.129.819.914
(i) Vay kh6ng c6 tii sin dim b6o Bd Trin Thi V{ Lo.an d6 bd sung vtin luu tlgng mua nguy€n liQu, chti
bitin thriy ian vA chi phi nu6i c6 tra him v6'i l6i su6t th6a thu{n, theo ting lAn nhan no' nhrmg kh6ng
vugt quri l6i su6t ng6n hdng, thoi hgn vay 12 th6ng.
Kho6n vay Ngdn hdng N6ng nghiQp vd Plej trirSn N6ng thdn Viqt Nam - Chi nh6nh An GiangdO bO
sung v5n iuu aqng sai xuAi t<iih d'oanh ctri5 Uitin thriyiin, xu6t khAu c6 tra fillet, nuOi c6 tra hAm vd
ctr6 UiCn thtic 6n thriy sin vdi ldi su6t theo ttrng thdi tliiim nh6n no, thdi h4n yay 12 thdng. Khodn vayniy <lugc cl6m bio bing vigc th6 ch6p nhn c&a v{t ki6n trirc vd m6y m6c thii5t bi (xem thuy6t minh s6
v.8).
Ban thtty6t hinh nd1, ta mOt b0 phqn hqp thanhvd phai du'qc dpc cilngvoi Bao cdo tdi chinhI
b
ft
29
@
.1
c6rue rv cd pnAru xuAr runAp xnAu rn0v sAru crju LoNG AN GrANGDia chi: 90 Htrng Vuong, kh6m M! ttro, ptruong Mf Quy, TP. Long Xuy6n, tinh An GiangeAo cAo rar cufNuCho nim tdi chinh t6t ttrtc ngdy 31 th6ng 12 n[m 2019Bdn thuy6t minh B6o c6o tli chinh (tii5p theo)
( vi)
(iii) Khoin vay Ng6n hdng TMCP DAu tu vd Ph6t tri6n ViQt Nam - Chi nh6nh An Giang eliS b6 sung vtinluu dQng, b6o l6nh, m6' L/C vdi l6i su6t th6a thugn theo tung hqp d6ng tin dung ngin hpn cp th6, thlih41 vay l2 theng. Kho6n vay ndy duo. c ,il6m b6o ting viQc th€ ch6p nhd cria vflt kitin trirc, mdy m6c
t. thi6t bi vA quy6n s0'dpng il6t (xem thuy€t minh s6 V.8 vi V.9).
(iv) KhoAn vay Ngdn hdng TNHH MTV HSBC ryiet Nam) Ae Aap irSB nhu cAu v5n luu ctQng, nhu cAu
ph6t hdnh b6o l6nh vd chi ti€u C6ng ty v6i lai su6t theo tirng lAn nhfln no, thdi h4n vay 5 th6ng.K,ho6n vay niy <lugc <l6m b6o bing viQc th6 ch6p nq phii thu vd m6y m6c thitit bi (xem thuyiSt minhs6 V.2 vd V.8).
K.ho6n vay khdng c6 tdi san ctim b6o NgAn hdng TNHH Indovina - Chi nh6nh CAn Tho tl6 bd sungv6n kinh doanh v6i ldi suAt theo timg l6n nhfn no, thdi h4n vay 6 th6ng.
Khoin.vay NgAn hdng TMCP COng thuong ViQtNam.- Chi nh6nh An Giang.d6 bd sung v5n luu<fQng g6m: nuditrdng, sin xu6t, cfrtS.Uitin thriy s6n vd chti bi6n thric 6n v6i lai su6t theo.timg lAn nh4n
no., tho'i h4n vay 6 th6ng diSi s6n xu6t, ch6 bi6n c6 vd 8 th6ng AOi vOl nu6i trdng vd chii bi6n thr?c 5n.
Khoin vay ndy cluo, c il6m b6o bing viec thti ch6p no.' phii thu, hdng t6n kho, nhi cta v4t ki6n truc,m5y m6c thi6t bi, quydn stl dqng cl6t cia 96ng ty (xent thuyet minh s6 Y.2,y,6, V.8 vd V.9) vd m6ym6c thi€t bi ctia C0ng ty TNHH MTV Xudt nhpp kh6u Thtiy sin D0ng A.' l"'
h
Khodn vay NgAn hdng.BPCE IOM - Chi nh6nh IP. HO Chi Minh aC aap ring nhu cdu viin luu tlQng
v6i l6i su6t theo tlng lAn nhfn ng, thoi h4n vay 6 th6ng. Khoin vay qdy <lugc cl6m bAo bing vi€c th6ch6p ng phii thu, hing t6n kho vi chuy,Sn quyAn thr,r huong hqp d6ng b6o hi6m hing t6n kho thiich6p cho ngAn hdng (xem thuy6t minh sti V.2 vd V.6).
K.hogn vay kh6ng c6 tdi sin cl6m b6o.Ngdn hing TMCP Xdng dAu Petrolimex - Chinh6nh An GiangdC bO sung v6n kinh doanh v6i l6i su6t theo tirng lAn nhfn ng, thoi hgn vay 12 th6ng.
Khoin vay khdng c6 tdi s6n cl6m b6o Ngdn hdng TMCP Hing hii VieJ Nam - Chi nh6nh TP. HO ChiMinh dd m6'LiC, chitit kh6u, th6u chi, b6o lSnh ho{c c6c kho6n tin dgng kh6c vdi l6i su6t theo tilngl0n nh4n no, thd'i han vay 12 thfung.
C6ng ty c6 khi ndng trd duo. c c6c khoin vay ngin h4n.
Chi ti€t s6 ph6t sinh vir c6c khodn vay ngin hgn trong ndm nhu sau:
ChGnh l6chsii ti6n vay ph6t ty gi6 c;6i s6 tien v4v diisinh trong n5m nIm tri trong nIm
7. r 00.000.000 -
( viii) frCC
,ictt t"?iMI(
A,.k
S0 d6u ntrm Sii cu6i ntm
.4.lsstrcol
(iTlsfurt(.AN
eVay ngdrn h4nc6 nh6n
Vay ngin hqnngdn hdng
Vay ddi hqn
d6n han trd
c0ng
543.773.773.904 1.457.227.911.388 2.884.000 (1.418J27.371.s5s)
7.100.000.000
582.277.197.737
r .356.046.010 - (r.3s6.046.010)
545.129.819.91 4 1.464.327.911.388 4!4qq ru?q{glgz{l) 589.377.197.737
C6ng ty kh6ng c6 ciic kho6n vay qu6 hgn chua thanh to6n.
Ban thtqr-€t minh niryt ld m1t bo phqn hqp thdnhvd phai dtr.oc dpc citngvdi Bao cao tiri chinhI
30
.1
cONe rv cd pnAru xuAr runAp xnAu rHUy saru ctju LoNG AN GrANGDla chi: 90 Hirng Vuong, kh6m M! Thg, phuoxg M! Quy, TP. Long Xuy€n, tinh An Giang
eAo cAo rAr cHiNHCho ndm tdi chinh kiSt th0c ngdy 3l thing 12 n6m 2019
Bin thuy6t minh 86o c6o tiri chinh (ti6p theo)
I
20. Qu! khen thu&ng, phfic lqiC6ng ty chi c6 qu! phfic lqi. Chi ti6t ph6t sinh trong ndm nhu sau:^,( -lso oau nam
t* Chi qu! trong ndm
^t r..so cuot nam
21. V6n chfr s& hiiu21a. Bdng Adi cnUiu biin itQng cfia vdn chfi s0 htru
Th6ng tin v6 bi6n dQng cua v5n chir sd hiru ducv. c trinh bdy 6 Php lpc 2 <linh kdm.
2tb' chi tiiit viin gdp crta chfi s0 hiru s6 cuiii nem
r 14.s4s.230.000
10.794.360.000
t02.657.160.000
165.559.127
(146.100.000)
t9.459.127
Sii tliu nIm114.545.230.000
10.794.360.000
102.657.160.000
227.996.750.000
Sii ttiu nem
22.799.675
22.799.675
22.799.675
22.7gg.67;
22.799.675
BA TrAn Thi V6n Loan
Ong TrAn Tu6n Khanh
Cric c6 ct6ng kh6c
c0ng
21c. Cb phiiiu
Sd luqng cd phi6u ddng kf ph6t hdnh
Sti luqng cd phi6u dd ph6t hdnh
- Ci5 phidu phii thdng^: ,.:- Lo pnteu wu clat
56 luo.ng cd phi€u tlugc mua I4i
- CO phieu phd thdng^; ,,:- co pkrcu Lru dat
Si5 luqng cd phitiu clang luu hdnh
- Ci5 phidu phd th6ng^: ,.:- Lo pnteu wu clat
MQnh gi6 c6 phi6u dang luu hdnh: 10.000 \-rND.
227.996.750.000
sii cu6i nem
22.799.675
22.799.675
22.799.675
22199.675
22.799.675
-,149
rNG
;ilrix
,itt I&
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, CIA
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2td. Phfrn pnii tqi nhuQnNghi quyet sO OZruQ-pHDCD/CLAGlz}lg ngity 24 th6ng 4 ndm 2019 cria Oai hQi ttdng cO dOng
thudng ni6n ndm 2019 dA th6ng qua viQc gif lai lo.i nhu4n sau thu6 chua phin phdi cfia n6m 2018
sau khi cl6 chi cO ttrc 20%o mQn[ gi6 AC tang ngu6n v6n, md rQng hq4t clOng s6n xu6t kinh doanh vd
chia c6 tfc ndm 2Ol9 it nnat tOoZo mQnh gi6.
Theo Nghi quyiit sti 04A\fQHDQTlCLAGl}}lg ngdy 03 th6ng l0 ndm 2019 cia HQi d6ng qu6n tri,COng t/cing rld chi tra c6 tirc dq't 1 n6m 2019 cho c6c c5 d6ng ld 15% mQnh gi6 (1.500 VND/cdphi€u).
Ban thtq,[1 titinh ndy ld ntQt bQ phQn hgp thdnh vit phai du'qc dec ciLng voi Bao cao tdi chinhI
3l
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c6ruc ry cd pnhr,r xuAr unAp xnAu rn0v sen cUu LoNG AN GrANGEia chi: 90 Hirng Vuong, kh6m M! ttri, ptruong M! Quy, TP. Long Xuydn, tinh An Giang
eAo cAo rnr cuiNsCho n6m tdi chinh ttit tnnc ngiy 3l th6ng 12 ndm20l9Bin thuyiit minh B6o c6o tiri chinh (ti6p theo)
Cic khoin mgc ngoii Bing cfln Oiii t6 toan
Tdi sdn.thu€ ngodi .
T6ng s6 ti6n thu6 tOi tfri€u trong tuong lai cta c6c hgp ct6ng thu6 ho4t ctQng kh6ng the hfiy ngang
theo c6c thd'i han nhu sau:
so cuot nam Sii tliu nXm
)1
22a.I
Tr)'01 ndm trd xu6ng
Tr6n 0l ndm d6n 05 ndm
Trdn 05 nImc0ng
Dollar My (USD)Euro (EUR) I
Nh6n din tp (CNY)
22c. Nq khd itbi itd xt? lj,
Alliance Seafood Group
Montkaura, S.LPiau Kee Live & FrozenSeafood SDN
Wilbo S.A
Cic kh6ch hdng kh6c
uqng
736.196,97
, 228,71
5.335,00
Sii cuiii nem Sii Aflu nim Nguv6n nhin x6a s6
582.532.440
2.330.129.760
18.209.409.610
582.532.440
2.330.129.760
18,791.942.050
21.122.071.810 21.704.604.250
Cdng ty thu6 rl6t dudi hinh thfc thu6 ho4t ilQng. Cic hqp tl6ng thu6 c6 hieu lpc trong 50 ndm vlr c6
khd n[ng clugc gia h4n th6m. Chi phi thu€ dugc eli€u chinh ting l6n hdng n[m theo gi6 il6t do Uy ban
nh6n d6n tinh An Giang c6ng b6.
22b. Ngo{ti tp cttc logiSii cuiii nlm Sii tliu nflm
1.917 .995,20
228,71
5.335,00
4.456.515.598
4.809.535.666
2.s 13.095.200
532.400.850
613.056.601
4 .456.51 5.598
4.809.535.666
2.513.09s.200
s32.400.850
50.883.434
Dd qu6 hpn kh6ng thanh to6n
Dd qu6 h4n kh6ng thanh to6n
E6 qu6 h4n kh6ng thanh to6n
D5 qu6 h4n kh6ng thanh to6n
D6 qu6 h4n kh6ng thanh to6n
aTYHOUH
i rUt
c
6
hry\
frfYs,t
iNGNG,/.
ttfi
12.924.603.915 12.362.430.748
Ban thuydt rhinh nd1, ld nt6t bQ phQn hqp thdnh va phai drqc dgc cilng v1i Bao cdo tai chinhI
)Z
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I
c6nc rv cd pnAn xuAr runAp xnAu rn0v saru crju LoNG AN GrANGDla chi: 90 Htng Vuong, kh6m M! Thg, phulng MI Quy, TP. Long Xuy€n, tinh An GiangsAo cAo rer cniNsCho n6m tai chinh kiit thirc ngdy 3l thdng 12 n6m 2019
B6n thuy6t minh B6o c6o tlri chinh (ti6p theo)
vr. THONG TrN BO suNG cHo cAc KHoAN MUC TRinrr BAy rRoNG BAo cAo rErQUA HOAT DQNG KINH DOAI\H
.,,.1. Doanh thu bin hirng vir cung c6p dich vgLa. Tdng cloanh thu
Nim nay Nim trufc
1b. Doanh thu btin hdng vd cung cdp dlch vqr cho cric bAn fiAn quanNgodi c6c giao dich v6 Uan trang cho c6ng ty con <lucv.c trinh biy & thuy6t minh sO V.tlb, C6ng tycdn ph6t sinh.c6c giao dlch vC b6n hdng cho cbc cd nhin c6 li6n quan v6i c6c thinh vi6n qu6n l1i chrich6t v6i s6 ti€n le 960.000.000 \-rND (nam tru6'c ld9.471.900.000 vND).
C6c khof,n gi6m trir doanh thuNim nay Nim trufc
Doanh thu b6n thdnh ph6m
Doanh thu b6n php phdm
c0ng
Chiiit kh6u thuong mai
Hdns b6n bi tr6 laii'lGi6m gi6 hdng b6n
C0ng
Gi6 viin hing bdnGi6 v6n cria thinh phAm dd cung cdp.
Doanh thu ho4t ilQng tii chinh
Ldi ti6n grii kh6ng k! han
LEi cho vayLdi ch6nh lQch $ gi6 ph6t sinhLdi tri ch4mL6itr6i phi6u
c0ng
Chi phi tiri chinh
Chi phf lfli vayL5 ch6nh lpch rl gi6 ph6t sinhL6 ch6nh tryh ty gi6 do ddnh gi6lpi c6c khoin mpcti6n t0 c6 g6c.ngo4itQDp phdng gi6m gi6 diu tu tdi chinh dii hpn
c0ng
Chi phi bdn hing
Chi phi vat lieu, bao biPhf ki6m nghiQm, phf vi sinhPhi v0n chuyiSn
C6c chi phi kh6c
C0ng
1 .2A9.215.681 .420104.737.81 1.800
r3r3.953.493.220
2.514.250.0002.144.452.960I .417 .605.37 5
6.076.308.335
Nim nay36.782.896
2.3s2.916.s691.874.073.419
128.184.000
4.391.9s6.884
Nlm nay39.380.s06.189
648.408.083
616.825.148
40.645.739.420
Nim nay24.299.538.067
761.417.90921.948.859.070
8.3 88.146.593
s5.397.961.639
1 .397 .344 .936.098126.983.472.970
r.524.328.409.068
1.899.850.000
2.343.676.005405.107 .920
4.648.633.92s
781.654.682
69.845.1 85
t.596.463.04339.373.818.976
Ndm tru6c26.289.706.4874.854.245.774
23.423.67 4.1049.776.410.162
6$44.036:s27
37.003.
Ban thut,€t minh nd.v ld mQt bQ phqn hQ'p thanh va phai droc doc cirng vdi Bdo ctio tai chinhII
33
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c6uc rv cd pnAN xuAr nnAp rnAu rHUy sAru cr/u LoNG AN GrANGEia chi: 90 Htng Vuong, kh6m M! Iri, phuong M! Quy, TP. Long Xuy€n, tinh An GiangeAo cAo rnr csiNnCho ndm tai chfnh t<6t tnnc ngdy 3l th6ng 12 ndm2019B6n thuy6t minh 86o c6o tii chinh (ti6p theo)
7. Chi phf quin lf doanh nghiQp
Chi phi cho nhdn vi6n
Chi phi dO dtrng v6n phdng
Chi phi khAu hao tdi sin cO ainn
Thu6, phi vi lQ phiDp phdng/(Hoin nhf,p ds phong) nq phii thu kh6ddiPhf chri'ng ttC6c chi phi kh6c
c0ng
Thu nhfp khdc
Thu h5 troXfr lj no. khdng phii trdThu tiAn b6i thuorrg thiCt hAi tdi sdn
Thu nh4p kh6c )
c0ng
Chi phi khdc
Chi h5 trg
Chi nQp phat
X6a ng kh6 ddi
C6c chi phf kh6c
c0ng
Chi phi nguy€n liQu, v4t liQu
Chi phi nhin c6ng
Chi phi kh6u hao tdi sdn cO Ainh
Chi phf dich vp mua ngodi
Chi phi khric
c0ng
f Nim nay23.689.r38.073
339.892.916617.195.848699.335.771
(s.9s2.240)4.591.569.860
6.741.890.ss3
36.673.070.781
Nim nay
91.706.000' 469.874.579
t-
561.s80.s79
NIm nay270.600.000
22.634.5001.760.519
562.173.167
1.417 .445.277
2.274.613.463
Nim trufc22.031.038.t52
393.049.338s86.339.006
712.207.635
2.877.8t0.5847.567.628.747
4.439.349.795
38.207.423.257
NIm trufc
69.182.450
5.950.106
75.L32.556
NIm trudcr 55.077.000
253.132.10017.159.354
50.883.434
87.227.110
563.478.998
10.
11.
L5i tr6n c6 phi6uTh6ng tin vA lai tr6n ci5 phi6u <lugc trinh biy tr€n 86o c6o tdi chinh hgp nh6t.
Chi phi sin xudt kinh doanh theo y6u ti5Nim nay
| .009 .27 5 .67 5 .523
192.236.059.277
30.187.529.4s2
90.710.838.31s
14.726.087.692
1.337.136.190.2s9
NIm trufcl,l45.094.454.889
179.272.921.905
28.832.148.214
90.978.376.s95
15.799.188.608
1.459.977.090.207
//;3f,*\w
Ban thttydt minh nd.,'ld ntOt bp phqn hqp thdnhvd phai dttqc dpc citngvdi Bao ccio tai chinltI
34
.1
,,ffi1\*\Kll
R
cor.rc rv cd pnAru xuAr nnAp xnAu rn0v sen crJu LoNG AN GrANGDia chi: 90 Hirng Vucrng, kh6m M! Thg, phucrng Ml Quy, TP. Long Xuy6n, tinh An GiangsAo cAo rer cuiNHCho ndm tdi chinh ki5t thric ngdy 3 I thing 12 ndm 20 I 9Bin thuy6t minh 86o c6o thi chfnh (titip theo)
I
VII. NHITNG THONG TIN KHAC
t. Giao dich vi sd du voi c6c b6n li6n quanC6c b6n li6n quan v6i C6ng ty bao gdm: c6c thdnh vi6n quin ly cht chi5t, chc cdnhdn c6 li6n quanv6'i c6c thAnh vi6n quin ly chti chtit vd c6c bdn li6n quan kh6c.
Giao dlch vd sd du voi ctic thdnh viAn qudn lj, ch,rt chfu vd cdc cd nh6n cd lihn quan vdi cdc thdnhvidn qudn tj,chrt chdtC6c thinh viOn qu6n lf cht chi5t gOm: c6c thdnh vi6n HQi tl6ng qu6n trl vi c6c thdnh vi6n Ban Tr5ngGi6m d6c. Cic cd nhdn c6 li6n quan v6i c6c thdnh vi6n quin Iy chrh chtit ld c6c thinh vi6n m6t thiiiitrong gia dinh c6c thdnh vi€n qu6n lli chti ch6t.
Giao dlch voi cdc thdnh viAn quan ty chu chdt vd cdc cd nhdn cd hAn quan vdi cdc thdnh viAn qudnly chu chiit.Ngodi giao dich ve b6n hdng cho c6c thinh vi€n quin ly chn cht5t vd c6c cinhdn c6 li6n quan v6i c6cthdnh vi€n quin ly chri chdt dd clugc trinh bdy & thuy6t minh st5 VI.lb, C6ng ty cdn ph6t sinh c6cgiao dich kh6c vdi c6c thdnh vi6n qu6n lli chri ch6t vi cdc ci nhdn c6 li6n quan v6i c6c thdnh vi6nqu6n lV chrl chdt nhu sau:
I
Ctic thdnh vi€n HQi iting qudn tr!vayTri no vay
Ctic cri nhfrn cd fiAn quan voi ctic thdnh viAnqufin lj, chrt ch6tTrd no vay
1a.
' Nim nay
7.100.000.000
1.258.786.000
454.200.000
1.712.986.000
Nim tru6c
18.700.000.000
4.000.000.000
Gi6 thdnh phim bdn cho c6c thdnh viOn qu6n ly cht chtit vd c{c c6 nhdn c6 li6n quan v6i c6c thdnhvi6n quin lli chir chtit ta gi6 th6a thu{n. ViQc mua thdnh phAm tir c6c thinh vi6n qudn lf chri chtit vdchc cirnhdn c6 li€n quan vdi crlc thdnh vi6n quin l1i chri chrit dugc thgc hiQn theo gi6 th6a thufn.
Cdng nq vdi cdc thdnh vi\n quan lj, chu chiil vd cdc cd nhdn cd fiAn quan vdi cdc thdnh viAn qudn lychu chiitCdng ng vdi c6c thinh vi6n qu6n lf chri chtit vd c6c c6 nhin c6 li6n quan'vdi c6c thdnh vi€n quin llichir ch6t tluoc trinh bdy taic6c thuytit minh sii V.2 vd V.19.
+ : khoan c6ng ng phii thu c6c thdnh vi6n qudn l! chri chSt vi circ cdnhdn c6 li6n quan vor chcC6c khoin c6ns no nhii thu c6c thdnh vi6n ouirn lV chri ch6t ve chc cinhAn c6 li6n or
* "
thdnh vi6n quin lf cht ch6t kh0ng c6 b6o dim vd sE dugc thanh to6n bing ti€n. Kh6ng c6 kho6n dpphong phii thu kh6 ddi ndo ilugc l4p cho c6c kho6n nq ph6i thu c6c thdnh vi6n qu6n lli chi ch6t vd
; cbc cdnhdn c6 li6n quan v6i e6c thdnh vi6n qu6n lli ch0 chtit.
Thu nhQp cua cdc thdnh vi\n qudn ly chi chiitNIm nay Nim trudc
fic0l
qcn u
,UfO
fr,rh\4\7/crufu
'C]\,K
Ti€n luongPhu cAp
c0ng
842.492.000
552.000.000
1.394.492.000
Ban thtqtdt minh ndy lit ntot bA phqn hqp thdnh fi phai dtqc dgc cilng vdi Bao cdo titi chinhI
35
.1
c6trc ry cd pxAw xuAr nnAp xnAu ru0y saru crju LoNG AN GrANGDia chi:90 Htng Vuong, kh6m M! Thg, phudng Mg Qug, TP. Long Xuy6n, tinh An GiangsAo cAo rer cniNnCho ndm tdi chinh ktit thric ngdy 3 I thdng 12 n6m 20 19
Bin thuy6t minh B6o c6o tii chinh (ti6p theo)
lb. Giao dlch vd sd dwvhi cdc bAn fiAn quan khdcC6c b€n li6n quan kh6c v6i C6ng ty g6m:BOn li6n quan khdc Mtii quan hQ
,r'" C6ng ty TNHH MTV Xu6t nhfp khAu Thiry sin D6ng A Cdng ry con
I
C6ng ty C6 phAn Xu6t nh4p kh6u Thfiy sin Ciru Long
C6ng ty C6 phAn Xu6t nh4p khAu Thfry sin An M!
Thdnh vi6n c6ng ty ndy c6 quanhe mflt thi6t v6'i T6ng Gi6m rl6c
Thdnh vi6n c6ng ty ndy c6 quanhQ mat thi6t v6'i T6ng Gi6m rl6c
Giao dlch voi cdc bAn liAn quan khdcNgodi c6c giao dich ph6t sinh v6i c6ng ty con d6 dugc trinh bdy.6 thuydt minh s5 V. t lb, C6ng ty chiph6t.sinh giao dlch mua c6 nguy6n li€u tir C6ng ty C6 phdn Xu6t nh4p kh6u Thriy s6n Criu Long v6'is6 ti6n 14.855.975.000 VND (ndm tru6c In 64.350.786.000 \fND).
Gi6 thinh ph6m b6n cho c6c bdn li6n quan kh6c ld gi6 thoa thufn. Vi6c mua thdnh phAm, dich vp tirc5c b6n li6n quan kh6c dugc thuc hien theo gi6 th6a thupn.
Cam kdt bao tdnhCgrg ty TNHH U{tV Xu6t nhap khAu Thriy s6n DOng,A dirng tdi sdn cii <linh thuQc sd hffu cfra minhel6 b6o cl6m cho khoAn vay cria C6ng ty t4i Ngan hdng TMCP COng thuong ViQt Nam - Chi nh6nhAn Ciang v6i s6 du ng g6c vd tiA.n lai cirng c6c nghTa vp tdi chfnh phrit sinh tu s5 nq gric ndy t6i da ld70.721.506.171 VND (xem thuytit minh sd V.19).
Cdng nq vdi cdc bAn li€n quan khdcCOng ng vdi c6c b€n li€n quan kh6c dugc trinh bdy tgi c6c thuy6t minh s6 V .2, Y .13 vi V. 14.
C6c kho6n c6ng no. phii thu c5c b€n li6n quan khSc kh6ng c6 b6o tl6m vd s6 duoc thanh to6n bingti6n. Khdng c6 khoin dp phdng phii thu kh6 ddi nAo clugc l4p cho c6c kho6n ng phii thu c6c b6nli€n quan kh6c.
Th6ng tin vd bQ phgnTh6ng tin b6 ph6n clugc trinh bdy theo lTnh vpc kinh doanh vd khu vgc ilfa lj. 86o c6o bQ phfn chinhy6u ld theo lTnh vpc kinh doanh do c5c ho4t clQng kinh doanh cfra C6ng ty iluqc td chrlc vi qu6n l;itheo tinh ch6t cta s6n phAm.
Thilng tin vi linh vyc kinh doanhHoat dQnS kinh doanh chinh cta Cdng ty ld ho4t dQng chi5 bi6n thfc an u'i ci t afillet cf6ng lanh.Doanh thu vd gi6 v6n cfra c6c ho4t tlQng kinh doanh du-c. c trinh biy tai thuy6t rninh sti Vl. t a vi Vt.3.
Thbng tln vi khu vqrc ttla lj,S6n ph6m cira C6ng ty <lugc b6n trong nudc vd xu6t khdu (Chdu A, Chau M! (trt M!) vd TrungD6ng).
Chi ti6t doanh thu thuAn ud b6n hdng vd cung c6p dich vu ra b€n ngodi theo khu vpc tlia l! dya tr6nv! tri cfra khdch hing nhu sau:
Nim nay Nim trudc
{9r
TGttBil
ittt&
"T.l4.ool
0n(rlsAPt
3uAN(
!w>
Trong nu6'c
Nu6c ngodi
c0ng
489.859.998.200
818.017.186.68s
1.307.877.184.885
517.655.872.120
1 .002.4n.9a3.023
1.519.679.775.143
.r'Ban thu.v"€t ntinh ndy ld mQt b6 phdn hqp thanh va phai drqc d7c citngvdi Bdo cao tdi chinh
I36
2a.
2b.
c6ne w cd pnAru xuAr runAp xnAu rn0y sAru cr/u LoNG AN GrANGDia chi: 90 Hilng Vucrng, kh6m M! ffro, pnuong MI Quy, TP. Long Xuy€n, tinh An GiangeAo cAo rer csiNnCho n6m tdi chinh k6t thric ngdy 31 th6ng 12 ndm20l9Bdn thuy6t minh B6o c6o tiri chfnh (ti6p theo)
3.I
Quin If rrii ro tiri chinhHo4t dQng cria COng ty phdt sinh c6c rfii ro tdi chinh sau: rrii ro tin dgng, rrii ro thanh kho6n vd rui rothi.truong. Ban"T6ng Gi6m tltic chiu trSch nhiQm trong viQc thiiSt Qp c6c chfnh s6ch vi c6c ki6m so6tnhim gi6m thi6u c6c rrii ro tdi chinh cfing nhu gi6m s6t viQc thUc hien c6c chinh s6ch vd c6c ki6mso6t cl6 thiCt lap.
Rfii ro tin dltngRrii ro tin dung lir rti ro mi mQt b6n tham gia trong hqp d6ng kh6ng c6 khi n6ng thr,rc hi6n <lugcnghTa v9 cta minh d6n ddn t6n th6t vd tii chinh cho C6ng ty.
Cdng ty c6 c6c r0i ro tin dung phSt sinh chri y6u tt c6c kho6n phii thu kh6ch hdng vd ti6n gfti ngdnhdng.
Phdi thu khdch hdngD6 qu6n l! nq phii thu kh6ch hdng, Ban T6ng Gi6m tlOc ttd ban hdnh quy ch6 b6n hing vdi c6c quydinh chat ch6 vA c6c iltii tugng mua hdng, clinh m['c b6n hdng, h4n mric no vi thd'i h4n no. mQt c6chcp th6. Hdng th6ng Ban Ti5ng Gi6m tliic thUc hipn kj6m tra viQc tu6n thri quy ch6 ban hing ndy.Ngodi ra, nhdn vi6n phdng k6 to6n thuong xuy6n theo 6Oi nq phiithu dC rtdn el6c thu hdi.
IKho6n ph6i thu kdacfr hdng cria COng ty li€n quan Aen nni6u dcrn v! ho4t ilQng trong c6c linh vgc vdc6c khu vpc clia l! kh6c nhau n6n rtii ro tfn dpng.t4p trung rl6i v6i khoin phdi thu kh6ch hnng ld th6p.
-.;lten gm ngan hangC6c khoin ti6n gfri ng6n hing khdng c6 kj, h4n cria C0ng ty duo. c gili tai c6c ngdn hing trong nu6c.Ban Tiing Gi6m cltic khdng nh4n th6y c6 rrii ro tin dpng trgng y6u ndo tu c6c kho6n tlAn gfti ney.
Mric d0 rrii ro tin dr,rng t6j da dOi voi c6c tdi sin tii chinh le gi6 tri ghi s6 cta c5c tdi sin tdi chinh(xem thuy6t minh s6 VII.4 vd gi6 tri ghi sO cira cdc tdi stn tii chinh).
Bing ph6n tich v€ thdi gian qu6 h4n vd gi6m gi6 cria c6c tdi s6n tdi chinh nhu sau:
Efr qud hqnChua qu6 hqn nhung Di qud hqnho{c chua b! kh6ng giim v}r/ho{c b!
gi6m gi6 gi6 gi6m giri C0ngso cuor nam
Ti6n vd c6c khoin tuong duong ti6n 55.888.423.242 - 55.888.423.242C6c khoiin dAu tu nim git dr5n ngdy
3a.
255.463.563.793 84.090.00s _J2l5l!5s72 262.794.360.377
\uT\Htr
itr(
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q;1'P
IiUT
i,o;lAI
, *-2dru,1#
tl6o h3n
Ph6i thu kh6ch hdng
Cdc khodn phai thu khdc
Tdi s6n tdi chinh sin sdng A6 Uan
u9ng
56.tliu nimTi6n vd c6c kho6n tunng ducrng ti0n
C6c khoin ddu tu nfm git ct6n ngdyd6o hpPhii thu kh6ch hdng
C6c khodn phdi thu kh6c
Tii sdn tdi chinh sin Sdng aC Uan
c0ng
1.680.000.000 -
197.074.209.195
820.931.356 84.090.005
- 1.680.000.000
3.646.706,579 20i0.720.915.774
- 905.021.361
3.600.000.000 3.600.000.000
7 t .910,679 .892
l.680.000.000 -
255992.752.452
901.38r.988 69.388.005
- 71.910.679.892
1.680.000.000
3.652.658.819 259.645.411.271
- 970.769.9933.600.000.000 3.q00.000.000
337.806.861.156330.484.814.332 __q9.3!q.091 _J 2s24s8 .812
.1
Ban thtrydt minh ndy la mQt bp phQn hqp thdnh vd phai drp'c dpc cimg voi Bdo ctio titi chinhI
5t
c6ruc rv cd pxAr*r xuAr nuAp xnAu ru0v snru ctju LoNG AN GrANGDla chi: 90 Htrng Vuong, kh6m M! tti, ptruong Mf Quy, TP. Long Xuy6n, tinh An GiangeAo cAo rar cuiNHCho nim tdi chinh tc6t ttrr:c ngdy 31 thdng 12 ndm20l9B6n thuyi6t minh 86o c6o tAi chinh (ti6p theo)
f
3b, Rrti ro thanh khodnRrii ro thanh kho6n ld rti ro COng ty gip kh6 khin khi thUc hign nghia vg tdi chinh do thi6u tidn.
.. Rrii ro thanh khoin cria C6ng ty chfi ytiu ph6t sinh tir viQc c6c tdi sin tdi chinh vd ng ph6i tri tdichfnh c6 c6c thdi cliOm cl6o h4n lQch nhau.
COng ty quin l;i rtii ro thanh. khoin thdng qua c6c biQn ph6p: thuong xuy6n theo ddi cdc y6u cAu vethanh to6n hi€n tai vd dg ki6n trong tucrng lai d6 duy tri mgt luqng tidn cfing nhu c6c khoin vay 6mtic phir hgp, gi6m s6t cdc ludng tGn ph6t sinh thgc tti v6i dU ki6n nhim giim thi6u 6nh hu6ng dobi6n tlQng cfra lu6ng ti6n.
Thdi h4n thanh to6n cta c6c khoin nq ph6i tr6 tdi chinh phi ph6i sinh dga trdn thli h4n thanh to6ntheo hgp d6ng ln tir 0l nim tr0 xu6ng.
Ban TOng Gi6m cl6c cho ring mric clQ rrii ro dtii v6i viQc trd ng li vira phii. C6ng ty c6 kh6 n6ngthanh to6n c6c khoin no. d6n h4n tir dong ti6n ti'ho4t elQng kinh doanh. Cdng ty c6 chi khi ning ti6p
^ r v5n vd c6c kho6n vay cl6n hgn trong vong 12 th6ng c6 thiS <lugc gia h4n v6i c6c bdnc?n cac nguorcho vay hipn tai.
Rrti ro th!trrdng ,
Rfri ro thi truon[ l[ rrii ro nri gi6 tri ho.p lf ho[c c6c lu,5ng ti6n trong tuoxg lai cria cdng cpsE bi6n dQng theo nhiing thay ddi cfia gi6 thi truong.
Rtri ro thi trudng li6n quan cl6n hoat tlQng cria C6ng ty g6m: rfii ro ngo4i tq, rfii ro lai su6t vi rugi6 nguy6n vflt lieu.
C6c phdn tich vO <lQ nhpy, c6c tf6nh gi6 du6'i ddy li6n quan cli5n tinh hinh tdi chinh cria Cdng tyngdy 3 I th6ng 12 ndm 2019 vd ngdy 0 1 th6ng 0l nim 20 I 9 tr6n co- s0 gi6 tri ng thuAn. Mirc thaycira ty gi6, l6i sudt, gi6 ch0ng kho6n, gi6 nguy6n vat lieu sfi dpng dO phdn tich elQ nhay clugc dpa
Ti6n vd c6c khodn tuongouoxg tren
Phai thu kh6ch hdng
Phdi tri nguoi b6n
Vay vd ngTiisin/(Ng'phii trn)thuAn c6 g6c ngogi tQ
56 cuiii nem Si5 tIAu nImUSD EUR CNY USD EUR CNY
tdi ch
viec d6nh gi6 khA nang c6 th6 x6y ra trong vong mQt nim t6'i v6i c6c di6u kipn quan siit duo. c c[qfi[trud'ng t4itho'icli6m hiQn tai.
,_mRui ro ngoqi tQ LvIttJ*R[ri ro ngo4i tQ ld rtri ro md gi6 tri ho. p l! hoac c6c lu6ng ti6n trong tuong lai cria c6ng cq tdi chinh g$:fbi6n <l6ng theo nhti'ng thay d6i cria ty gi6 h6i doai. '45/
,u)/C6ng ty xu6t khAu sin phAm,vdi rl6ng ti6n giao dlch chrh yilu ld USD vd EUR do v{y bi nnh hutingboi sp'bitin tlQng cria ty gi6 hdi do6i. ,"\
Cdng ty qu6n ly rrii ro li6n quan d6n biiSn dQng cira ty gi6 h6i do6i bing cacniOi uu tho'i-tan ,ffitoiin ciic kho6n no., dp b6o r! giri ngo4i tQ, duy tri ho.p lf co- cdu yay vd no. gifa ngo4i tQ vd VND,lgp)-chgn thoi ili6m mua vd thanh toiin c5c khoin ngopi tQ tei tho'i di6m lj, gi6 th6p, sri dpng t6i uu ngq$r/ *ti6n hien c6 d6 cin bing gifr'a rti ro ty gi6 vd rrii ro thanh khoin. ; .1."+]
.:;//'Tdi sin/(Nq phii tri) thuAn c6 g6c ngo4i tQ cta C6ng ty nhu sau: 1;.
736.196,97
7.709.458,10( I 8.255,1 0)
(206.000,00)
228,71 5.335,00 1.917.995,20
9.083.897,65(18.255,10)
(510.000,00)
228,71 5.335,00-_ 1.645.874,s0_
_3221;2_21 __ 2N1L _!.6!1?99dq !.471.631l! __22s1_Lr@2!2f9"
Ban thuyAt minh ndy la mQt bp phQn hqp thanh vd phai dttoc dgc cilng vrti Btio ccio tdi ch[nhI
38
.r'
c6nc rv cd pnArv xuAr nnAp xnAu rn0y saru crju LoNG AN GrANGDia chi: 90 Htng Vuong, kh6m M! ttrq, phuong Mg Quy, TP. Long Xuy6n, tinh An GiangeAo cAo rer cuiNHCho nim tdi chinh t<iit thtc ngdy 3l th6ng 12 ndm20l9Brin thuy6t minh 86o c6o tii chinh (ti6p theo)
I
Tai ngdy k6t thric n[m tii chinh, vdi gi6 ttinh c6c birin s6 kh6c kh6ng thay d6i, niSu tj, gi6 h5i <Ioaigifta VND vd USD tdnglgihm 2% thi loi nhufn tru6c thu6 nim nay cta C6ng ty s€ ting/giim3.799.931 .066 \,rND (ndm tru6'c tdnglgidm 4.849.294.279 \fND).
Rrii ro do bii5n cl6ng cria tyt gi6 h5i do6i gita VND v6i EUR vd CNY dtin loi nhudn sau thu6 vd v5nchri sd hfiu ctia C6ng ty li khdng d6ng k6 do tdi s6n thuin c6 gi6 tri nho.
Rfii ro tdi sutitRfii ro l6i su6t ld r0i ro md gi6 tr! hqp lf hoflc c6c lu6ng ti6n trong tuong lai cria c6ng cp tdi chinh s€bi6n dQng theo nhtng thay ddi cria l6i su6t thi trudng.
Rrii ro lii su6t cta C6ng ty chfi yi5u li6n quan <lt5n c6c khoin vay c6 lai su6t thA n6i.
Cdng ty quin lli rrii ro l6i.su6t Uing c6ch phdn tich tinh hinhthi trudng cl6 clua ra clc quySt dinfr hqplli trong viQc chgn thoi di6m vay.vd ky lan vay thfch hqp nhim c6 <lugc cbc ldi su6t c6 lqi nh6t cfrngnhu duy tri co c6u vay v6'i ldi su6t thi n6i va cO dinh phn hgp.
C5c c6ng cg tdi cfrinh c6 l6i su6t th6 n6i cria C6ng ty chi c6 c6c khoin vay v6i l6i su6t thd n6i t4ingdy ki5t thric nhm tdi phinh le 584.595.937.737 VND vi 206.000 USD (s6 cliu ndm ld533.264.669.914 \rND vi 510.000 USD).
Tpi ngdy f6t thfic n[m tdi chinh, v6i giA clinh c6c bi6n sO kh6c khdng thay ttdi, n6u ldi su6t cAc khodnvay VND c6 lii su6t thi nOi tang/giam 2Yo thi loi nhufln tru6c thu6 nim nay cria Cdng ty sE
gi6mitdng I 1.691.918.755 VND (ndm tru'6'c giim/t6ng 10.665.293.398 VND).
Rrhi ro do bi.Sn tlQng cfia l6i su6t vay USD d€n lqi nhu4n sau thu6 vd vt5n chti sd hfiu cria Cdng ty ldkhdng d6ng k€ do sd ti6n vay USD nho.
Rui ro vA gid nguyAn vqt ti€u. C6ngty c6 rii ro vd sg bitin dQng cfia gi6 nguy6n vflt IiQu. C6ng ty quin ly rfii ro vA gi6 nguyEn vpt
liQu bing c6ch theo d6i chflt ch€ c6c th6ng tin vi tinh hinh c6 li6n quan cria th! truong nhim quin l!th.o'i cli6m mua hdng, k6 ho4ch s6Ln xu6t vd m*c hing.tdn kho mQt c6ch hgp lf. BOn c4nh- tl6, Cdng tydriy m4nh phrit trir5n virng nu6i cri d6 chfi tlQng ngu6n nguy6n liQu vd qu6n lf rrii ro v6 gia nguyenliQu.
C6ng ty chua s& dung c6c c6ng cp ph6i sinh tl6m b6o tl6 phong ngira c6c"ruf ro ve gi6 qguy6n vftli0u.
3d. Tdi srtn drtm bdoTdi san thA ciiip cho don vi khdcC6ng ty thr5 ch6p mQt kho6n nq phii.thu kh6ch hing tt6 d6m b6o cho kho6n.vay cira c6c NgAn hdng(xem thuy6t minh s6 V.2). Gi6 tri s6 s6ch cta tdi s6n th€,ch6p tpi ngdy k6t thric nim tii chinh li185.603.307.405 VND 1sO dAu n6m ld 179.445.382.466 VND).
Tdi san nhdn thl chiip cila don vi khdcC6ng ty kh6ng nhdn tdi sin dim b6o ndo cria cton vi kh6c tpi ngiy 3 I th6ng 12 ndm 2019 vd t4i ngdy01 th6ng 0l nim 2019.
Ban thu1,6t minh ndy td m\t bo phqn hqp thanh vd phai du'oc dqc cing voi Bdo cdo tai chinhI
39
.r'
c6lc w cd pnAru xuAr run4n xnfiu ru0y sam cr/u LoNc AN GrANGDla chi: 90 Htrng Vucrng, kh6m M! Thg, phuong Mg Quy, TP. Long Xuy6n, tinh An GiangeAo cAo rar cHiNnCho ndm tdi chinh k6t thric ngdy 3l thring 12 ndm20l9Bin thuy6t minh 86o c6o tii chinh (ti6p theo)
4.I
Tii sin tii chinh vi nq phfli tri tiri chfnhTiti sdn tdi chinh
Gi6 tri ghi s6^i t,so cuot nam Sii tIAu nem
-
Gi6 g6c Du'phdng Gi6 eiic Du phdngGi6 tr! hqp lf
ffiTi€n vd crickhodn tuongduong ti6n 55.888.423.242Cric kho6n dAu tunim gin d6nngdy d6o h4n 1.680.000.000Phdi thu kh6chhdng 200.720.915.774C6c khodn phdithu kh6c 905.021.36tTdi sdn tdi chinhs6n sdng d6 ban
cOng(3.600.000.000) 3.600.000.000 (3.600.000.000)(7 2l5l!5.s72r lJzdqq{gug _{2!54!8.8]2
Gi6 tr! ghi s6,56 cuSi nam 56 tliu nam
86.009.096.846 84.669.293.499589.377.197.737 545.129.8r9.914
5.293.881.547 4.321.t77.376
255.547.6s3.798 330.5s4.202.337
Gi6 trihqp lySii cuiSi nem Sii tl0u n5m
- 71.9t0.679.892 - s5.888.423.24? 71.9t}.6',t9.892
- r.680.000.000 - 1.680.000.000 1.680.000.000
(3.646.706.579) 259.645.411.271 (3.652.658.819) 197.074.209.195 255.992.752.452
970.769.993 - 905.021.361 970.769.993
3.600.000.000
262.794.360.377
No phdi trd tdi chinhrl
Ph6i trd ngudi b6nVay vii noC6c khodn phii tri kh6c
C0ng
86.009.096.846 84.669.293.499s89 .377 .197 .737 s4s.129.819.914
5.293.881.547 4.321.177.376
5;
680.680.r76.130 634.120.290.789 680.680.176.130 634.120.290.789
Gi6 tri hsp ly ctra ti6n vd c6c khoin tucrng tluong tiAn, phii thu khdch hing, c6c khoin ph6i thu kh6c,vay, phiLi tr6 ngud'i b6n vd c6c khodn phdi tri kh6c ngin h4n tuong cluong gi6 tri sO s6ch (116 tr& dgphgng cho phAn u6c tfnh c6 kh6 ndng kh6ng thu h6i tlugc) ctia J6c khoen muc ndy do c6 lcj, h4nngdn.
Sq kiQn phdt sinh sau ngiy t<6t tntc nim tiri chinhKh6ng c6 su kiQn trqng y6u ndo ph6t sinh sau ngdy ktit thric n[m tdi chinh y6u cAu phni di€u chinh s6lipu hoac c6ng b6 tr€n 86o c6o tdi chinh.
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CTY CP XNK TS CU.TJ LONG AG CoNG HoA xA uol CHU NcTTia vIET NAMDQc Lfp - Tr; Do - Hpnh Phrfc
Sii: 02 BC/GTT.CLAG(V/v Gidi trinh chAnh Qch l,gi nhu@n
Sau thud BCTC Ki6m Totin ndm 2019 so vdi ndm 2015)Long Xuy€n, ngd! 26 thdng 03 ndm 2020
KTnh gfti: - UY BAN CH(NG KHOAN NHA NUOC- so GrAo DICH CH(ING KHOAN TP.HCM
T6n t6 chirc niem yet: coNc TY cP xl{K THUY SAN CUU LONG AN GIANG
Md chimg kho6n: ACL
Dia chi: SO qO ducmg Htrng Vucrng, KCN My Qui, TP Long Xuy6n, An Giang
Gif,i trinh tinh hinh bi6n d6ne loi nhu6n sau thu6 B{o c6o tii chinh ki6m toin nEm 2019
so vrit nlm 2018 (theo thdng tu s6 l55t20l5tTT-BTC cria BQ tiri chfnh ban hinh ngiy
06n0t2015)
STT Chi ti6u Nim 2019 Nnm 2018So srlnh 2019
20181 BCTC COng
tv Me95.026.t6s.897
!1s2.29t.450.t76 Gi6m -37,60
1 BCTC Hcrpnhdt
141.712.527.951 230.400.225.707Gi6m -38,490A
NeuvAn nhAn:1. Lqi Nhufln BCTC c6ng ty mg gi6m -37 ,60 so vdi ctng lcj, ld do trong ndm 2019
doanh thu b6n hdng vd cung c5p dich vu giam -l3,g4yo, giri v6n hdng b6n gihm -
ll,8yo, do d6 lgi nhufln g6p gi6m -22,49yo so vdi cing kj,, b6n cpnh d6 doanh thu
hopt dQng tii chinh gi6m -53,87Yo.
2. Lqi Nhufln BCTC hqp nhdt gi6m -38,49o/o so vdi cirng ky la do trong ndm2019
.doanh thu b6n hang vd cung c6p dich v.u gi6m -l6,O7yo, gi6 v6n hang b6n giim -
12,52yo, do d6 lgi nhupn gQp gi6m -26,490A so vdi cirng kj,, b6nh c4nh d6 doanh thu
hoat clQng tdi chinh gi6m -34,88%.
Tr0n ddy ld gini trinh vdi tinh hinh bitln ddng loi nhudn sau thu6 BCTC kiOm to6n
ndm 2019 so vdi ndm 2018, Cdng ty CP XI.{K Thriy S6n Criu Long An Giang kinh
gi6i trinh.
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