int BAN NHAN DAN CONG BOA fl HOI CHO NaliA VIST NAM TiNH BiNH THIJAN Dc Ip - Tkr do - 14nh pink

86: 350 ./UHNDACT 11 Thwin; ng2ry. ;2A-: dicing 01 niim 2018 \TN thong nhAt bap Cao tat chinh .nam.2016 cüa COng ty 'TNIIH MTV

Lath nghi8p Binh Thuan

Kinh -So TM chinh; - Cnc Thut tinh; - a:mg ty TNHH MTV Lam nghi8p Binh Thuan.

Xet d nghl caa• SO Tai chinh tai Clang van st 105/STC-DN ngay 10 than& 01 narn 2018 vã Vic dà nghl (lieu chinh lai cac nOi dung thang nhgt bao cao tai chinh nam 2016 va trich ip quy tir lgi nhuan cüa Ging ty TNHH Kit thanh vi8n Lam nghi8p Binh Thuan; Chti tich fly ban than dam tinh c6 kien nhu sau:

1. Th6ng nhat bao can Mi chinh natn 2016 dm Cong ty TNHH Mt thanh vien Lam nght8p13inh Thuan nhu sau:

1.1. Bang cand6i ke toan ngay 31 thang 12 nam 2016: Dan vi tinh: Ddng

Chi Hai SO cmii nArn SO au nam

A. TAI SAN NGAN HAN 148:231.545.547 132.991831.409 Tien IA cat khan ttrang ilmmg titn 5.301.662.113 9.217.112.824

Titn 5301.662.113 6.205362.824 Cac khoim tucmg ducmg ti6n - 3.011.750.000

DAu fir tai chinh nem hart - 2.563.541.667 Wu tu nAm gift den itgay thio lipt - 2.563.541.667

Cae Ichoan phai thu nein lum 26.470.775.165 10:812.356326 Phai thu nein hp dm Ichttchliang 20.456.070.090 7.637.350.474 Ira trvec cho ngutii ban nem han 6.563.762.427 3.268.239.135 Phai thu nen han Idulc 2.807.664.443 3.263.489.112 Dv pheing phiti thu ngan han.lch6 eldi -3.356.721.795 -3356.721.795

Hang tAn kilo 115323.107.378 110.106:742.513 Hang ton kilo 1 6.012.459.258 110.196.094.393 Dv phOng giam gia hang t6n kho -89.351.880 -89.351.880

TM san ngan bun We 536.000.891 292.077.479 Chi pht tra tilt& nein han 536.000.891 292.077.479

B. TAI SAN RAI HAN 27.818.732.385 28.508.522.691 I. Cie khan phai thu dai han

295.020.000 Phai thu dai ban khaz

295.020.000 Tai sail c6 dinh

20.187.144.563 21.199.305.964 Tai san c6 ditth httu hinh 20.187.144.563 21.199.305.964 - Nguyen gia

34.536.394.473 33.078.360.547 - GM trf hao mon fug Ice -14.349.249.910 -11.879.054.583 Tai san co dinh v8 hinh

- - Nguyen gia 40.000.000 40.000.000 - Gia tri hao mon 1u9 k6

-40.000.000 -40.000.000 BAt (Ring sail du fir 0 0 Titi sin der dang dal hp

5 190.999.237 4.462.606.653 Chi phi SX1CD do dang dai ban - - Chi phi xay dung ca ban der dang

5.190.999.237 4.462.606.653 Dan fir tai chinh dal han 726.899.423 726.899.423 Dau tu vac, c8ng ty con

2.900.852.406 2.900.852.406 Dv phong du tu tad chinh dai han -2.173.952.983 -2.173.952.983

Diu tu nam gat den ngay dao hp _ - TM sin dai hp khac 1.418.669.162 2.119.710.651 Chi phi tra tnrec dai han 1.418.669.162 1.704.480.204 Tai san dai han khao

- 415.230.447 TONG CQNG TAI SAN 176.050.277.932 161.500.354.100 C. NQ PHAI TRA

60.049.875.918 49.259.854.735 I. Nq nth) han 57.401.335.146 49.259.854.735 Phai tra nguari ban ngan hp

307.301.240 792.107.151 Nguai mua tra lien truac ngan han 35.92.551.671 23.955.128.831 Thud va cac khoan Olaf Op NM nuac 8.222.719.032 4.944.050.598 Phai tra ngued lao ClOng 5.002.552.080 6.768.120.217 Chi phi phai Ira ngan ban 2.096.719.502 44.194.182 Phai tra ngan hart khac 2.027.891.822 300.426.363 Vay va no thue tai chinh ngan ban 2.372.835.770 11.507.673.091 Dv pi-long phai tra nen han

Qui( khen thueng, phitc Igi 2.278.764.029 948.154.302 II.Ncr dai Ilan 2.148.540.772 - Vay va no time tai chinh dai han 2.148.540.772 - D. VON CHIJ SO HITU

116.000.402.014 112.240.499.365 I. Viin chat se' lieu 116.997.166.700 112.957.651.925 VOn gap cila chit s& hau

97.795.230.976 97.795.230.976

2

Von khac caa chit ser hcru 30.500.000 30.500.000 Quy dau tu phat trik 7.044.102.655 220.615.052 Lori nhuan sau thue chua phan ph6i 12.127.333.069 14.911.305.897

- LNST chua phan phOi My Ice den cuOi kt trtroc 1.666.497.429 1.666.497.429

- LNST chua phan phoi ky nay 10.460.835.640 13.244.808.468 Nguen von dau tu XDCB - - II. NFulin kinh phi vi qu, khfic (996.764.686) (717.152.560)

(717.152.560) Nguon kinh phi (996.764.686) NguOn 'drill phi da hinh thanh TSCD - - TONG CONG NGUON VON 176.050.277.932 161.500.354.100

1.2. Ket qua hog dOng kinh doanh nam 2016:

Dan vi tinh: Dan

Chi tieu SO tin (denig)

Doanh thu ban hang va cung cAp dich vu 81.952.928.528 Cac khoan giam tit doanh thu - Doanh thu thuan ye ban hang va cung cep dich vu 1.952.928.528 Gia von hang ban 43.837.106.518 Lgi nhuari gOp ve ban hang va cung cep (Lich vu 38.115.822.010 Doanh thu hoat (king tai chinh 35.158.992 Chi phi tai chinh 322.010.861

- Trong do: chi phi la7 vay 322.010.861 Chi phi ban hang 2.353.022.892 Chi phi quilt 15/ doanh nghip 12.446.584.148 Lgi nhua.n thuan tit heat dOng kinh dearth 23.029.363.101 Thu nhap khac 6.763.671.360 Chi phi Ichac 1.082.320.141 Lgi nhuan khac 5.681.351.219 Tong Igi nhuan Ice toan truac thue 28.710.714.320 Chi phi thud TNDN hien hanh 5.965.755.642 Lgi nhuan ke toan sau thue TNDN 22.744.958.678

2. Trich lap cac Quytü lgi nhuan nam 2016 dm Cong ty TNIAH Mat thanh vian Lam nghiap Binh Thuan:

- Trich lap Quy dau tu phat trien: 6.823.487.603 ding.

dang. - Trich lap Quy 1chen thuemg phdc lgi no/4M Ian dOng: 5.080.845.024

Trich lap Quy thuang nguari quan bit doanh nghiep, kiem so& vien: 379.790.411 &Ong.

CHt TfCH f.J TICH

!rang Van Hal

You cau Gang ty TNHH Mat thanh vi ler" Lam nghiep Binh Thulin nap ngan sach tinh lgi nhuan sau khi trich lap guy, vi so tien 12.127.333.069 deng. ir

Giao Cpc Thue tinh huerng an va don dac Cong ty TNHE MOt thanh via Lam nghiep Binh The nap ngan sach Igi nhuan con lai ducc neu tai diem 3 Gong van nay theo quy dinh tai Thong nr sO 61/2016/TT-BTC ngay 11 thang 4 nam 2016 dm BO Tai chinh.

Chu tich Cang ty TNITH Met thanh wen Lam nghiep Binh Thuan ce trach nhiem pile' duyet Bao cao tai chinh nam 2016 va -Erich lOp cac quy nr lgi nhuan sau thue theo dung quy dinh./.

No'! nhOtt: - Nhu tren; - an tich, Pp' UHND tinh (die Hai, die Nam); - Ltru; VT, KT. van

4

UBND TiNH BINH THUO CONG TV TNHH MTV

LAM NGHIEP BiNH THUAN

S6: 7 1 /QD-CT.CTLN

CQNG HOA XA HQI CHU NGHTA VICT NAM £10c lap - Tkr do - Hanh phtic

Binh Thuan, ngeof 024 (hang 02 Worn 2018

QUAIL' DINH Ve viec phe duyet bao cao tai chinh nam 2016 vã trich lap cac qu tir icr1 nhuan ctia Cong ty Trach nhiem hint Ilan

Met thanh vien Lam nghiep Binh Thuan.

CHO T1CH CONG TV TNH11 MTV LAM NGH1tP BINH T.HUAN

Can dr Quyet dinh s6 3616/QD-UBND ngay 16 thang 12 nam 2015 cUa ChO tich UBND tinh Binh Thuan ye yiec hgp nhat hai doanh nghiep: Cling ty TNHH MTV Lam nghiep Binh Thuan \fa COng ty TNHH MTV Lam nghiep Ham Tan thanh C6ng ty TNHH MTV Lam nghiep Binh Thuan;

Can cfr Dieu 1e Ging ty TNHH MTV Lam nghiep Binh Thuan ban hanh kern theo Quyat dinh s6 263/QD-UBND ngay 25 thang 01 nam 2016 ctia ChÜ tich UBND tinh Binh Thuan;

Can dr cons van s6 350/UBND-KT ngay 25/01/2018 cila UBND tinh Binh Thuan ye \dee th6ng nhat bao cao tai chinh nam 2016 dm Cong ty TNHH MTV Lam nghiep Binh Thuan;

Xëtd nghi cQa trutng phong Ta chat - Hanh chinh vá taking phong Tai chinh - KO' toan cong ty,

QUYET DINH:

. Dieu 1. Phe duyet bac) cao tai chinh va trich lap cac qu'y tü Igi nhuan sau time nam 2016 dm Cong ty TNHH M6't thanh vion Lam nghiep Binh Thuan nhu sau:

1. Phe duyet bar; cao tai chinh nam 2016:

a. Bang can din ki toOn ngay 31 Mang 12 nom 2016.

Dan v • dn Viêt

Chi lieu SO cuti nant

-- - - - ---

So diu nam

A. TAI SAN MAN HAN 148.231.545.547 132.991.831.409 'rah) vã clic khoiin ttrong &rung tin 5.301.662.113 9.217.112.824

5.301.662.113 6.205.362.824 QV; khoan tugng throng ti _an 3.011.750.000

Da'u fir tai chinh ngin han

DAu ticnam gilt dan ngay ciao' hnn . " -

2.563.541.667

2.563.541.667

1

.190.999.237 5

726.899.423

Phai thu nwon han cüa khdch hang Tra Mr& cho ngued ban ngan han

Phai thu ngan han khac

Dv pheng phai thu ngan han kho dei

Hang tOn kho

Hang tan kho

Dv pheng giam gia hang Mn kho

Thi sin ngAn ban khac Chi phi tra twee ngan han

B. TAI SAN DAI HAN

I. Chic khoan phai thu dai han

Phai thu dai han khac

II. TM sin cep dinh

Tai San ca dinh IiUu hinh

- Nguyen gid

- Gia tri hao mon 1u5 ke

Tai san c dinh v8 hinh

- Nguyen gia

- Cid tri hao men luy ke

Bit dOng sin diu ttr

Ili sin do dang dal han

Chi phi SXKD da clang dai han

6.563.762.427 2.807.664.443

536.000.891

27.818.732.385

, 295.020.000

536.000.891 292.077.479

292.077.479

28.508.522.691

295.020.000

34.536.394.473 33.078.360.547 (14 349.249.910) (11.879.054.583)

5.190.999.237

40.000.000

(40.000.000)

0

40.000.000 (40 000 000) . .

0

4.462.606.653

Chtphi xay dvng ca ban dO dang

Diu ttr thi chinh dal ban

DAu ttr vao cong ty con

Dv pheng dAu ttr tai chinh dai hart

DAu ttr nam gict den ngay dao han (2. 73.952.983)

2[900.852.406

4.462.606.653

726.899.423

2.900.852.406

(2.173.952.983)

Thi sin dhi ban Mute

Chi phi tra truck dal han

Tai san dai Mu khac

Nguai mua tra tin fru& nwin han

Thua va cac khoan pliai nap Nha nuec

307.301.240 792.107.151

III. Cie khoin phiii thu ngin han 6.470.775.165 20.456.070.090

10.812.356.926

7.637.350.474

(3.356.721.795)

115.923.107.378

1 6.012.459.258

(89.351.880)

3.268.239.135

3.263.489.112

(3.356.721.795)

110.106.742.513

110.196.094.393

(89.351.880)

20.187.144.563

20.187.144.563 21.199.305.964 21.199.305.964

1 418.669.162

1.418.669.162 2.119.710.651

1.704.480.204

415.230.447

176.050.277.932

60.649.875.918

57.901.335.146

161.500.354.100

49.259.854.735

49.259.854.735

35.592.551.671

8.222.719.032 23.955.128.831

4.944.050.598

2

TONG CONG TAI SAN (270=100+200) C. NO PHA! TRA

I. Nçngiin hn

Pháj tra nguei ban ngan han

Phai tra ngutri lao dOng 5.002.552.080 6.768.120.217 Chi phi phai tra ngitn han 2.096.719.502 44.194.182 Phai tra ngan han khac 2.027.891.822 300.426.363 Vay va nq Mite tai chinh ngiin han 2.372.835.770 11.507.673.091 Dtr phbng phai tra ngan han

Quy khen thutng, phoc lqi 2.278.764.029 948.154.302 II. No' dai hot 2.148.540.772 - Vay vã nq thue tai chinh dai han 2.148.540.772

D. VON CH111 SO Het 116.000.402.014 112.240.499.365 I. Vein chii ser him 116.997.166.700 112.957.651.925 Vern gap cith chit se WM 97.795.230.976 97.795.230.976

- C6 phieu ph6 thong có quyen bieu quyet 97.795.230.976 97.795.230.976 - C6 phieu uu dai -

WM khac oh chit sei hilt 30.500.000 30.500.000 Quy dm tuphat trien 7.044.102.655 220.615.052 Lqi nhuan sau thu e chuayhan phoi 12.127.333.069 14.911.305.897

- LNST chua phan ph6i lily Ice den cuoi ky truac 1.666.497.429 1.666.497.429

- LNST chua phan phai ky nay 10.460.835.640 13.244.808.468 Nigtion voc n dau tu XDCB - - 11. Nguen kinh phi vit qu, khac (996.764.686)

(996.764.686)

(717.152.560) Nguon kith phi (717.152.560) Ngubn kinh phi CIA hinh thanh TSCD . _

TONG ONG NGUON VON (440=300+400) 176.050.277.932 161.500.354.100

b. Kit qua kinh doanh nom 2016:

Dan vi tinh: Sing Viet Nam

Chi tieu se) Hen

Doanh thu ban hang tie cung cap dich vy 81.952.928.528 Cac khoan giam trir doanh thu - Doanh thu than ve ban hang vit cung cap DV 81.952.928.528 Gia von hang ban 43.837.106.518 Liyi nhuiln Op ve ban hang va Lung cap DV 38.115.822.010 Doanh thu hoat dOng tai chinh 35.158.992 Chi phi tai chinh 322.010.861 - Thong CIO 1171 yay phdi ITO

CM phi ban hang

Chi phi quart 1$, doanh nghiep

322.010.861

2.353.011.891

_ 12.446.584.148

3

TWIT CONG TNA.0-7

4

10. 1,tri nliniin titian fir hokit Ong MD

H. Thu nh(tp khae.

Chi phi khae

Ltri nhukinl kinic

Tong Ini nhniin kt twin trinit ilia IS, Chi phi (hue TNDN hicm Jinni)

Chi phi 011ie' '11\IDN hoan

ni nhuljn sau ihut

2. Trieh eie quy tir Iqi nhusa'n sau thue niim 2016: 22.744.958.678

21029.363.101

6,763.671.360

1.082.320.141

5.681.351.219

28.710.714.320

5.965.755.642

- Trich lap Quy du fir phat trien: 6.823.487.6r3 &Mg.

- THchljp Quy khen thuong ph& Igi nguti The Ong: 5.080.845.024 deing.

- Inch yap Quy thutng ngcred quan 19 .doanh nghiep, kiem soat vien: 379.790.411 Wing.

Dieu 2. Quyet dinh co hieu !kw thaw hien kft ngay k9.

Dieu 3. Ban Tong giam d6c,, traemg cac ph?) ig To chitc - Hanh chinh, Tai chinh - Ke toan ding ty cAM cir Quyet dinh nay thi hanh./.

No? nhOn: - di&I 3; - Ban Klein seat; - Urn VT.

UBND TINH BINH THVAN

CTY TNHH MTV LAM NGHIVP BINH THUO

BAO CAO TAI MINH TOAN C6NG TY

NAM 2016 (DIEU CHiNH SAU KIII CO QD PHE DUYeT QUt Tiers' LEONG NAM 2016

VA QD XEP L041DN NAM 2016 GOA UB1VD

C6ng ty TNHH MTV Lam nghipp Binh Thupn Bao cao tal chfnh 30 Yersin, TP, Phan Th et, tinh Binh Thuan Cho nem tai chfnh kat thic ngay 31/12/2016

BANG CAN Bel Kt TOAN Ti ngay 31 thang 12 nem 2016

Dan vi WM: VND Chi Watt ma Thu*

sO minh cuOi nam só dau nam

A. TAI SAN NGAN HAN 100 148.231.545.647 132.991.831.409 I. T14n va cdc khoan tuang dtrang SAn 110 V.1 5.301.662.113 9.217.112.824 Tien 111 V.1 5.301.662.113 6.205.362.824 Cac khoan tvang &rang tien 112 V.1 3.011.750.000 H. Du hr tai chinh ngAn flan 120 V.3 2.563.541.667 ChCrng khoan kinh doanh 121 V.3 Du, phang Om gia chOng khoan kinh doanh 122 V.3 Du tu, nam giCr den ngaly deo flan 123 V.3 2.563.541.667 III Cac khoan phal thu ngdn hQn 130 26.470.775.165 10.812.356.926 Phai thu ngAn hpn cOa khach hang 131 V.2 20.456.070.090 7.637.350.474 Ira hut cho nguti ban ngan hpn 132 6.563.762.427 3.268.239.135 Phai thu neib0 ngAn hpn 133 Phai thu theo Hen c10 ke hopch hyp Cteng xay 134

-

dvng

Phai thu ve cho vay ngAn hpn 135 Phai thu ngan hen khac 136 V.4 .807.664.443 3.263.489.112 Du, phong phai thu ngAn hpn kh6 doi 137 (3.356.721.795) (3.356.721.795) Tai san thief.: ch& x0,19 139

V. TM san ngin han khac 150 Chi phi ha hut ngan hPn 151 V.9 Thue GTGT chit khau tit 152 V.12 Thue vá cac khoin khac bhai thu Nha nut 153 V.12 Giao clich mua ban Ipi trai phieu Chfnh phis 154 Tal san ngAn flan khac 155

B. TAI SAN DAI HAN 200 2 .818.732.385

Cac khoan phai thu dai han 210 295.020.000 - Phai thu clai hpn dm khach hang 211 V.2 Ira trut cho nguti ban dai hpn 212 Ven kinh doanh & den vi thrc thuec 213 Phai thu nei be dai ban 214 Phdi thu ye cho vay clai hpn 215 PM thu dai hp() khac 216 V.4 295.020.000 Dv' Oen° phai thu dai hpn khe doi 219

TM san ce din!, 220 20.187.144.563 21.199.305.964 Tai san cO dinh tffliu hinh 221 V.7 20.187.144.563 21.199.305.964 - Nguyen gia 222 34.536.394.473 33.078.360.547 - Gia trj hao men 1u9 k4 223 (14 349.249.910) (11.879.054.583) Tai san co dinh thue tai ch nh 224 - Nguyen gia 225

IV. Hang ton kho 140 V.5 11 .923.107.378 110.106.742.513 Hang ton kho 141 116.012.459.258 110.196.094.393 Dui phOng Om gia hang ten kho 149 (89.351.880) (89.351.880)

536.000.891 292.077.479

536.000.891 292.077.479

28.508.522.691

COng ty TNHH MTV Lam nghiap Binh Thuan Bdo cdo tai chinh 30 Yersin, TP. Phan Thiet, tinh Binh Thuan Cho nem tai chinh ket thOc ngey 31/12/2016

BANG CAN DOI Kt TOAN Tai ngay 31 thang 12 nam 2016

Dan vi VND

Chi tido Ma s6

Thuyet minh

Se co& nam Se du nam

- Gia tri hao mon 1u9 Ice 226 Tai san có OM v6 hInh 227 V.8

- Nguyen gia 228 40.000.000 40.000.000 - Gia trj hao mon 1u9 ke 229 (40.000.000) (40.000.000)

III. Bet Ong san du tty 230 - Nguyen gia 231 - Gia tri hao mon 1u9 ke 232

IV. Tai sin der dang dai han 240 V.6 5.190.999.237 4.462.606.653 Chi phi SXKD do, clang dal flan 241 V.6 Chi phi xay dung ca ban d6' clang 242 V.6 5.190.999.237 4.462.606.653

V. eau ti tai chinh dai ban 250 V.3 726.899.423 726.899.423 Su tu, vao c6ng ty con 251 V.3 2.900.852.406 2.900.852.406 Du tu, vao c6ng ty lien doanh, lien ket 252 V.3 Su tu, Op von vao dan vj khac 253 V.3 Da phong du U, tai chinh dai han 254 V.3 (2.173.952.983) (2.173.952.983) Dau giCP den ngay deo han 255 V.3

VI. TAI san dal han khac 260 1.418.669.162 2.119.710.651 Chi phi tra trut clai hpn 261 V.9 1.418.669.162 1.704.480.204 Tai sari thue thu nhap hoar) Ipi 262 V.25 Thiet bj, vat tu,, Phu King thay the clai han 263 - Tai sari dal hpn khac 268 415.230.447

TONG GONG TAI SAN (270=100+200) 270 176.050.277.932 161.500.354.100

2

.027.891.822 2.372.835.770

.278.764.029

2.148.540.772

.148.540.772

11 .000.402.014

116.997.166.700

97.795.230.976

300.426.363 11.507.673.091

948.154.302

112.240.499.365

112.957.651.925

97.795.230.976

30.500.000 30.500.000

7.044.102.655 220.615.052

C6ng ty TNHH MTV Lam nghlep Binh Thtlan Bac, can tai chinh 30 Yersin, TR Phan Thiet, tinh Binh Thuan Cho nem tai chinh két th0c ngay 31/12/2016

BANG CAN DOI KE TOAN Tai ngay 31 thang 12 nam 207

Ma Thuyet s6 minh

Chi tidy Dan vt tInh: VND

s6 can nam S6 ciAti nam

C. Ncy pHA1 IRA

Ncy ngin han Ph& tra nguti ban ngen hpn Nguti mua tra tien tarot ng6n han Thue vá cac khoan phai Op Nha mitt Ph& tra nguti lao d6ng CH phi phai tra ngen han Phai tra ni6i be. ngen han Phdi ha theo lien dei ke hoach ho,p deng xay thing

Doanh thu chva thvc hien ng6n hpn 318 Phial tra ng6n hpn khac 319 V.14 Vay va ny thue tai chinh ngen han 320 V.10 Dv phong pile' tra ng6n han 321 V.24 Qu9 khen thutng, phiic fol 322 Qu9 binh On gia 323 Giao dich mua ban lal trai phieu Chfnh phi.) 324

NvcIai Ilan 330 Phai Ira nguti ban dai han 331 V.11 Nguti mua tra tier) trverc dai han 332 Chi phi phai tra dal han 333 V.13 Phai tra nOi SO ye von kinh doanh 334 Ph& tra n6i lot dai flan Doanh thu clura thvc hien clai Ilan 336 Phai tra dai hpn khac 337 V.14 Vay va nc/ thue tai chinh dai han 338 V.10 Trai phieu chuyen 561 339 CO phieu int dal 340 V.23 Thue thu nhap hoar) lai phai tra 341 V.25 Dv phong ph& tra dal han 342 V.24 Qu9 phat triOn khoa hoc, c6ng nghe 343

D. VON cw0 ser Him 400 I. Von chu s6, hew 410 V.15 V6n gOp dm chit sas hem 411 V.15

- CO phi& phe Meng 66 guy& bieu guyet 411a V.15 - CO phieu vu dal 411b V.15

Thang dui van di phan 412 V.15 Quyen chon chuyen 561trai phi& 413 Von khac cua chit se hirru 414 V.15 CO phieu quji 415 V.15 Chenh lech danh gia lal tai sari 416 V.15 Chenh Itch 19 gia h6i clod' 417 V.15 Quji deu tv phat then 418 V.15 Qu9 he fro, s6p x6p doanh nghlep 419 V.15 Qu9 khac thu0c von chi.) s& hOu 420 V.15

49.259.854.735

49.259.854.735 792.107.151

23.955.128.831 4.944.050.598 6.768.120.217

44.194.182

300 60.049.875.918

310 57.901.335.146 311 V.11 307.301.240 312 35.592.551.671 313 V.12 <8.222.719.032 314 )(5.002.552.080 315 V.13 .096.719.502 316 317

3

TRAN THI THANH TAM

NGUYEN TIEN DUNG

Ke than trutng Lap, ngay 22 thang 12 new 2017

.&,,TOng Clam doc

Coup ty TNHH MTV Lam nghlep Binh Thuan BA° tau tai chinh 30 Yersin, TP. Phan Thiet, tinh Binh Thuan Cho nam tai chinh 1(61 thtic ngay 31/12/2016

BANG CAN 961 Kt TOAN Ti ngay 31 thang 12 nam 2016

Dan vi link VND

Chi tieu Ma Thuyet s6' minh

s6 cu6i nam SO clau .nam

Loi nhuan sau thue chLra phan ph& 421 V.15 12.127.333.069 14.911.305.897 - LNST chtra phan phoi Joy k4 den cuoi ky 421a 1.666.497.429 1.666.497.429 - LNST chin phan ph6i ky nay 421b 10,460.835.640 13.244.808.468

NguOn von du by XDCB 422

H. Ngthen kinh phi va qu9 khac 430 (996.764.686) (717.152.560) Ngu6n kinh phi 431 V.16 (996.764.686) (717.152.560) Ngu6n kinh phi Cia hinh thenh TSCD 432

TONG CONG NGLION VON (440=300+400) 440 176.050.277.932 161.500.354.100

Ngusol lap bleu

PRAM MINH TAI

4

C6ng ty TNHH MTV Lam nghi§p Binh Thu n Bao cao tai chinh 30 Yersin, TP. Phan Thiet, tinh Binh Thuan Cho nam tai chinh ket th6c ngay 31/12/2016

BAO CAO KET QUA HOAT DONG KINN DOANH Nam 2016

Dan vi tinh: VND Ch l tieu Ma Thuyet

Nam nay Nam trutc s6 minh

Doanh thu ban hang VA cung cap dich vu

Cac kho5n githm trey doanh thu

Doanh thu thuan ve ban hang va cung cAp cifch Ai (10=01-02)

Gia von hang ban

Leg nhu5n gQp v6 ban hang va cung cAp dfch \iv 20 (20=10-11)

Doanh thu hoot dOng tai chinh

Chi phi tai chinh

- Trong JO: chi phi 1,3i vay

Chi phi ban hang

Chi phi wan doanh nghiep

Log nhuan thuan tit hopt,dang kInh doanh 30=20+(21-22)-(25+26)}

21

22 23

25

26

30

81.952,928.528 92.568.856.179

81.952.928.528 92.568.856.179

43.837.106.518

38.115.822.010 45.401 666 466

47.167.189.713

VI.8

VI .8

VI.5

VIA 35.158.992

322.010.861 322.010.861

2.353.022.892

12.446.584.148

23.029.363.101

990.859.444

402.998.230 402.998.230

2.326.174.123

19.409.948,900

26.018.927.904

01 VI.1

02 VI.2

10

11 VI.3

Thu nh5p khac

Chi phi khac

Lot nhuan khac (40=31-32)

Tong loi nhuan k toan &wet thu e (50=30+40) Chi phi thue TNDN hien hanh

Chi phi thue TNDN ho5n Ii

Loi nhuan Ice toan sau thuo TNDN (60=50-51-52)

31 VI.6

32 VI.7

40

50

51 VI.10

52

60 22.744,958.678

6.763.671.360

1.082.320.141

5.681.351.219

28.710.714.320

5.965.755.642

23.052.096.489

4.709.026.613

843.355.829

3.865.670.784

29.884.598.688

6.832.502.199

Ngu,61 lap bleu Ka toan trutng

Lap, ngay 22 /hang 12 nam 2017

Tang Glom dem

PHAM MINH TM TRAN TH1 THANH TAM NGUYEN TIEN DUNG

5

K6 todn &trolly Li0p, ngay 22 theng 12 nam 2017

IRAN THITHANH TAM

NGUYEN TIEN GONG 6

Gong ty INHH MTV Lam ngtiiep Binh Thyari BA° cao tai chinh 30 Yersin, TP. Phan Thiet, tinh Binh Thudn

BAO CAO L&U CMS/ TIEN TE (Theo phwang phdp tryc ti6p)

Nam 2016

Dan tri fink VND

Chi tieu Ma se

Thuyet minh Nam nay Nam trutc

I. Luiu chuyen tin tir boat Ong kinh doanh Tien thu Icy ban hang, cung cap did, vu va doanh thu 01 73.156.332.862 74.669.234.597 Tien chi tra cho nguti cung cap hang hoa va dich vy 02 (18.165.995.487) (32.622.314.284) Tien chi tra cho nguti lao Ong 3 (23.553.313.077) (18.735.688.856) Tien iai vay dã tra 04 (322.010.861) (402.998.230) ThuéTNDNdánQp 05 (4.143.287.673) (8.000.982.890) Tien thu khac t& hoat dOng kinh doanh 06 28.813.945.035 27.441.146.452 Tien chi khac cho hoat Ong kinh doanh 07 (40.258.385.421) (54.246.868.242)

chuyen tion'thuan ter hoat Ong kinh doanh 20 15.527.285.378 (11.898.471.453) II. Lyn chuyen tlen tip hoat Ong dâu tu, Tian chi a mua sam, xey dying TSCID va cac tai san dai han khac

21 (1.818.195.744) (10.834.685.932)

Tien thu thanh 19, nhuvng ban TSCD ve cac tai san dai hen khac

22 2.293.802.589

Tien chi cho vay, mua cac c6ng cy ny cda don vi khac 23 Tian thu tthi cho vay, ban Ii caccang cy n cOa don vi khac

24 2.563.541.667

Tien chi dhu g6p von vac) don vi khac 25 Tien thu hOt dau g6p van yap don vi khac 26 13.575.506.978 Tian thu Ii cho vay, c6 ye cit nhudn &rye chia 27 43.023.005 990.859.444 Una chuyen hen thuan tn, hoat Ong clau 30 788.368.928 6.025.483.079 III. chuyen tlen ter hoat Ong tai chtnh Tien thu t, phat hanh c6 phieu, Mien von gap cda CSH 31 Tien chi ha v6n g6p cho cac chi) st, hem, mua lai co phieu Qua doanh nghiap cia ghat hanh

32

Tien thu tir di vay 33 8.684.855.023 14.370.270.835 Tien ha rice get vay 34 (15.671.151.572) (14.657.620.536) Tian chi ha nq thue tai chinh 35 CO tat, lqi nhudn da tra cho chi.) sde hau 36 (13.244.808.468)

chuyan then thuen ter hoat.CIOng tit) chinh 40 (20.231.105.017) (287.349.701) chuyen tier) &wan trong nam (50=20+30+40) 50 (3.915.450.711) (6160.338.075)

Tian va twang dtrang tien c74u nam 60 V.1 9.217.112.824 15.377.450.899 Anti hutng cüa thay d& t9 gia hdi doài quy aOi ngoai te 61

Tian ye twang ciwcyng tien cuoi nam (70=50+60+61) 70 V.1 5.301.662.113 9.217.112.824

Cho nam tai chinh kat thOc ngay 31/12/2016

Ngweri lap bleu

PHAIVI MINI-I TAI

Cong ty TNHH MTV Lam nghiep Binh Thuan Be° cdo tal chinh 30 Yersin, TP. Phan Thiet, tinh Binh Thuan Cho nam tai chinh ket thk ngay 31/12/2016

BAN THUYET MINH BAO CAO TAI CHiNH Nam 2016

I. DC DIEM HO4T BONG CCIA CONG TY

Hinh them so, hem yen

COng ty TNHH MTV I, Lam nghiep Binh Thuan duvc thanh lap thee Quyet dinh sO 3616/Q1D-UBND ngay 16/12/2015 cOa UBND tinh Binh Thuan ye viec tvp nhet hai doanh nghiep: COng ty TNHH Met thanh vien Lam nghthp Binh Thuan vá COng ty TNHH MOt thanh vien Lam nghiep Ham Tan. Gthy chirng nhan dang ky doanh nghiep sai 3401121487, clang k9 In du ngay 28/01/2016 do SO ke hopch ve deu tinh Binh Thuan cep.

Von dieu le cOa COng ty thee Gthy ching nhan clang k9 kinh doanh: 96.700.608.572 VND Von gOp thyt te cue COng ty tal ngay 31/12/2016: 97.795.230.976 VND Try sde chfnh c6a Cong ty tai 30 Yersin, TP. Phan Thiet, tinh Binh Thuan. Linh %/Pc kinh doanh

San xuat, kinh doanh thi.rang mpi va dich vy k9 thuat linh vut Lam - NOng - C6ng nghiep. Ngenh nghe kinh doanh

Nhan va cham s6c cay giOng n6ng nghlep; Hoat Ong dich vy lam ghiep; San xuat dO g6 xay chin; San xuet bao bi b6ng go; Ban buOn nOng, lam san nguyen lieu (trir g6, tre, nCra) va dOng vat song; Dich vy tit ngen nabs/ (nha nghi, du lich sinh the; TrOng cay cao su; Trona cay ley c0 c6 ch6t bet; TrOng cay an qua; Trona cay thy qua chaa day; TrOng trot, chan nu6i bon hi:fp; Hopt dOng dich vy treng trot; TrOng rung va chair s6c rirng; Khai thac g6; Khai thac lam san ter g6; Cira, xa bao go va bao quail g6; San xuet g6 dan, 98 lang, van op va van m6ng khac; San xuat san ph6m khac g6; san xuat san phem to' tre, pita, ram, re va vat lieu tet ben; San xuet bet giey, giey va bla; Ban bu6n vat lieu, thiet bj lap drat khac trong xay Ong.

Chu kY san xuAt kinh doanh thông thithng: 12 thang

Dc diem hodt dOng cua Cong ty trong Wain tai chinh c6 anh hutng den Bac) cdo tal chinh

Khong CO

Cali trim doanh nghlep

Ten Dia chi

C6ng ty con

Gang ty CP Che Wen XNK GO Ten Theng

T910 T910 s6 buOi so du s6 cuOi s6 du nam nam nam nam

Xä Ten Theng, huyen Ham Ten, tinh Binh Thuen

58,0% 58,0% 58,0% 58,0%

COng ty lien ket

KhOng CO Ca so. clang kiem scat

KhOng c6 Cac do'n vj Ulm thu0c kh6ng ca Kr each phap nha Ten

n hpch toan phy thuOc:

Dia chi

Khuloh6 4, phoing Tan Thief?, xã Lag!, tinh Binh Thu$n

Khu oh6 E, phueng Thanh Hai, TP. Phan tinh Binh Thuan

ThOn Ba Bay, xä Ham Thpnh, huy0n Ham ThuOn Nam, tinh Binh ThuOn

- Chi nhanh Cong ty TNHH MTV Lam nghi0p Binh Thuten - XI nghiep Lem nghiep Ham Ten

- Chi nhanh COng ty TNHH MTV Lem nghiOp Binh Thu4n - Xi nghiep Cho hien go Phan Thiot

- Chi nhanh COng ty TINHH Mn.' Lem nghlep Binh Thupn - Xi nghlep Lem nghiep Ham Thuan Nam

Cong ty TNHH MTV Lam nghiep - XI nghigp Lam nghigp Ham Thuan

ThOn 2, xä La Dp, huyan Ham Thuan Bgc, tinh Binh Thuan

COng ty TNHH MTV Lam nghiap XI nghiap Lam nghigp Bgc Binh

COng ty TNHH MTV Lam nghiap XI nghiap CS biEin gó Dem Long

COng ty TNHH MTV Lam nghiap Cira hang Kinh doanh & Gi&i thiau

Cong ty TNHH MTV Lam nghiap Coe hang Kinh doanh Bgn Lai

COng ty TNHH MTV Lam nghlap COB hang 06 g6 Viat

- Chi nhanh Binh Thuan Bac

- Chi nhanh Binh Thuan -

- Chi nhanh Binh Thuan -

- Chi nhanh Binh Thuan - sat) phgm

- Chi nhanh Binh Thuan -

- Chi nhanh Binh Thuan -

Khu ph6 Luang Nam, MI tr4n Wong San, huyan Bgc Binh, ttnh Binh Thuan

Khu ph6 6, phuang DOc Long, TP. Phan Thigt, tinh Binh Thuan

509 Trgn Hung Dpo, TP. Phan Thigt, tinh Binh Thuan

Khu phg 2, phtrcYng Xuan An, TP. Phan Thigt, tinh Binh Thuan

396 Nguygn Tht Thai), quan 7, TP. H6 Chi Minh

Cong ty TNHH MTV Lam nghlep Binh Thuhn 30 Yersin, TP. Phan Thiet, tinh Blnh Thuen

Bao chip thl thInh Cho nam tai chinh ket thec ngay 31/12/2016

II. Kt KB TOAN, DON vi TIEN Te sir DUNG TRONG Kt TOAN toan

Mien de Ire loan cua C6ng by bat dau ngay 01/01 va ket thec vao ngay 31/12 hang nam. Dan vi tin te

Dan vi tin te sir dyng trong ghi chap ke than la Deng Viet Nam (VND).

III. CHUAN myt vA cHE DO KB TOAN

Che dO ke tan

COng by ap dyng Che de Ice than doanh nghiep ban hanh theo Thong tt.r s6 200/2014/TT/BTC ngay 22/12/2014 dm Be Tai chinh va cac Theng hurng den, be sung, sCra et6i.

Tuyen bó ye vitt tuan thu Chun mut Ice toan \eh Otte do ko toan

Gang by cla áp dyng cac Chuen mut ke toan Viet Nam va cac van ban hutng den Chu& myt do Nhe writ de' ban hanh. Cac bao cao tai chinh &rot lep va trinh bay theo clang quy cljnh cOa chuan mysc, thong lir hutng den thyt hien chuen myt va Che de ke toan hien hanh dang áp dyng.

IV. CAC CHINH SACH Kt TOAN AP DUNG

1. Nguyen tAc ghi nhOn cat khoan tien vâ tat khoan twyng &yang ti6n

Nguyen tk ghi nhhn cat khoan tien

Cac khoan tian la toan bie s6 tian hien CO cUe COng by tai thbi diem bao cao, gam: tian nit tai qu9, an gal ngan hang khOng ky hpn vã tiM dang chuyen.

b. Nguyen tac ghi nh4n tat khan tinny &rang Van

Cac khoan turng &rang lien la cac khoan du tir cO thei gian thu hal con Ipi kh6ng qua 3 thang k4 ICr ngay data bit cO kha nang chuy6n dai clA clang thanh mOt iuvng tien xac djnh ve khang CO rai ro trong chuyen del thanh tier) ke ter ngay mua khoan du kr de tai theri diem lap Bao cao tai chinh.

Nguyen Mt, phiyang Oars thuyen del tat clang nen kit

Cac nghiep vy kinh t6 (That sinh bang ngopi te phdi theo del chi ti6t theo.nguyen te ye phai &rot quy d6i ra den° Viet Nam. Khoan thau chi ngen hang &rot phan anh Wang by nhu, khoan vay ngan hang. Tai thOi diem lap eao cao tai chfnh theo guy dinh cOa phap lust, Cong ty dant, gia la' s6 dir ngopi te vá yang

2. Nguyen tAc ghi nhOn tat khoen du tty thi chinh

12

C6ng ty TNHH MTV Lam nghiep Binh Thuan Bao cao tai chinh 30 Yersin, TP. Phan Thiet, tinh Binh Thuhn Cho nam tai chlnh ket thUc ngay 31/12/2016

La cac khan flu ra ben ngoei doanh nghidp nham myc dich dcr dyng hap 19 hat dOng cue doanh nghiap to' gap von vao c6ng ty con, c6ng ty lien chi:mg khan ve cac khan flu tai chinh khac,

Phan lopi cac khan flu tir khi Ihp Bac) cao tal chinh theo nguyen thc nhv sau: - Cac kho8n flu c6 k9 han thu hal c6n lai khong qua 12 thang hoc trong 1 chu &rot pan la là nghn han.

- Cac khan dal) to' ca k9 hpn thu hal con lhi tir 12 tang tit Idn hoc tren 1 chu duct phan lopi la dai hen.

a. ChCmg khoanlkinh doanh

La khan flu mua chOng khan va c6ng cu tai chinh khac vi myc dich kinh doanh (ngm giCr vol m

van nang cao hieu qua doanh, lien ket, du to

k9 san kat kinh doanh

k9 san xuet kinh doanh

yc

Chirng khoari kinh. doanh ducat ghi s6 theo gia g6c. Thai diem ghi nhhn cac khan chi:mg khan kinh doanh 16 theyi diem nhh elk to CO quyen s& hrru.

Khan c6 tCrc duct chia cho giai cloan trutc ngay du to duce ghi giam gia trj khan du Khi nha dhu to' duvc nan them c6 phieu ma khan phai tra tien do Gang ty co pan pat hanh them c6 phieu tCy thhn9 du' von c6 pan, quy khac thuOic vOn chi) s6 hOu hohc chia co tin ang c6 phieu, nha flu to' chi theo del so luvng c6 phieu tang them.

Trutng hop hoar' digieg phieu phai xac Binh gla trj c6 phi& theo gib trj hap 19 tai ngay trao (56i. Khi thanh 19, nhutng ban chang khan kinh doanh, gia von duct xác djnh theo phirang pap binh quail gia quyen di dOng cho thing lopi choing khan.

Dv, phOng giam gia chting khoan kinh doanh: pan gia trj ton that co the xay ra khi c6 bhng chi:mg chgc char) cho thay gia trj thj trutng cga cac Ioai Oiling khan Cong ty dhng nem gio vi myc dich kinh doanh bj giam so vol gia trj ghi sO. Viec trich Ihp hohc hoàn nhhp khan dv Phang nay duct thtyc hien 6 thai diem 1hp Bao cao tai chinh va dirge ghi nhhn vao chi phi tai chfnh trong k9

b. Dau by am gi6, den ngay ciao han

Khoan flu nay khang pan Anh cac loai trai phigu va cOng cy nam vi myc dich mua ban de kigm 161. Cac khan du to' nem giCr dgn ngay dao han bao gen cac khan Ben fli ngan hang CO k9 hpn (th& gian thu hi an !pi tCy 3 tang tri, Idn), tin phieu, phieu, trei phieu, c6 phieu tru dai ben pat hanh bat buOc phai mua Ipi WI Mat thai diem nhat dinh trong timing lai va cac khan cho vay den ngay dao hpn vdci Imo dich thu Ii hang k9 va cac khoan flu nem 90' den ngay ao hat, Mac.

Dy, phong glam gia cat khoan dau ttr nam giir den ngay dao hot!: cac khan flu nam gia' den ngay ciao han neu chva &rob IhP dV PhOng theo quy dinh ca pap luht, COng ty phai clanh gia kha nang thu hei. Trutng hop cO bhng chirng chgc can cho thhy mat phhn hay toanlbe khan clau to' c6 the khong the thu hei duvc, so ton that pal ghi nhhn vac) chi phi tai chfnh trong k9. Vida trfch Ihp hoec hail nap khan dui phong nay duvc thvc hien 6' thod diem Ihp Bao cao tai chinh. Trutng hop sO ton that khong the xac djnh &roc met cach dang tin chy thi khang ghi giam khoan flu va chroc thuyet minh ye kha nang thu hti cue khodn flu to' tren Thu* minh Bao cao tai chinh.

c. Cac khoen du tu, vat) Ong ty con, lien doanh, lien ket

Khan cihu vao cong ty con, cOng ty lien ket &cot ke tan theo phvang pap gla g6c. Lcyi nhuhn thugn dvqc chia cang ty can, ang ty lien kat pat sinh sau ngay flu fix &vac ghi nhhn vao doanh thu tai chInh trong k9. Cac khan dvac chia khac (ngoai 191 nhuhn thuhn) &rot coi là phhn thu h6i cac khan flu va dovc ghi nhhn la khodn giam trim gia g6c flu to'.

Hopt dOng lien doanh theo hlnh thin Float dOng kinh doanh clang kiem sat va Tei san dog kiem sat &roc C6ng ty hp dyng nguyen tec ke tan chung nhv v61 cac hoht dOng kinh doanh th6ng thus:mg khac.

- Cong ty theo del rieng cac khan thu nhhp, chi phi lien quan den hat (long lien doanh va thvc hien phan be cho cac ben trong lien doanh theo hop dgng lien doanh;

dich eh& tang gia de ban ra kiern 16). Chiyng khan kinh doanh bao g6m:

13

Ceng ty TNHH MTV Lam nghiep Binh Thuen BAo cao tai chinh 30 Yersin, TP. Phan Thiet, tinh Binh Thuan Cho nam tai chinh ket tat ngay 31/12/2016

- COng ty theo d6i rieng tai sin gap von lien doanh, phgn van goo vao tai san ding kiem soat va cac khan c6ng nq chung, c6ng no rieng phat sinh tcr hopt dOng lien doanh.

Cac khodn chi phi lien quan tryic flap den hoat Ong du he vac) cong ty lien doanh, lien kat duct ghi nhan la chi phi tai chinh trong ky.

Du, phOng tan that dal, Ur vett don tet khoc: khan ten that do tang ty con, lien doanh, lien ket bj 16 d3n den nha du to CO kha nang met van hoc khoan do phOng do suy giâm gia trj cac khoan clau nay.Viec trich lap hoc hoen nhap khoan do priding nay &rot thoc hien Cr theri diem lap Bac cao tai chinh cho terng khoan dau U, va duct ghi nhan vao chi phi tai chinh trong ky.

d. Cac khoan du vao cong cy vein cUa dom vj khac

La cat khan dau vao ang cy van caa dan vj khac nhong khiting CO guy& kiem sodt hoc Citing kiem soat, kh6ng c6 anh hoeing (Tang Ice del vdri ban duct du

3. Nguyen tic ghi nhAn cac khoan phai thu

Cac khoan phai thu diroic theo dal chi tat theo han phai thu, del biting phdi thu, lopi nguyen te phal thu va cáo yeti tó khac theo nhu cau quail 19 cCia Gang ty.

Viec ph5n lopi cat khodn phai thu duct thoc hien theo nguyen tac: - Phai thu khach hang: cat khan phai thu mang tinh chat thoang mai phat sinh to, giao djch Co tinh chat mUa-ban giCra Cang ty va nguti mua nhui ban hang, cung cep dich vy, thanh 19 / nhucing ban tai san, tier) ban hang xuat khau cOa ben giao ay that th6ng qua ban nhan Ciy that; - Phai thu cat khoan phai thu giCra dan vj cep trail va dun vj Sp dual true thu0c kh6ng c6 cach phap nhan hpch toan phy that; - Phai thu khac: cat khoan phai thu kh6ng CO fink chat thoang mai, khOng lien quan den giao dich mua-ban.

Phan losi cac khoan phdi thu khi lap Bac cao tai chinh theo nguyen tac nho sau: - Cac khoan phai thu cO k9 han thu h6i con (pi kh6ng qua 12 thang hoc trong 1 chu k9 san xuat kinh doanh duct phan loal là ngan han.

- Cat khan phai thu co ky han thu hai cOn lpi ta 12 thang ft& len hoc tren 1 chu k9 san xuat kinh doanh ducc phan loai là dai hpn.

Tai 0161 diem lap Bao ado tai chfnh theo quy djnh caa phap luat, Gong ty danh gia lai s6 cli, caa cat khan no phai thu c6 g6c ngoai te(trU' cdc khodn tra frock cho nguti ban; neu tai th61 diem lap bao cao CO bang ch0ing chgc chan ye vitc nguti bOn kh6ng the cung cap hang h6a, dich vy va Gong ty se phdi nhan lai cac khoan trâ truac bang ngopi t0 thl cac khoan nay docit coi la cat khan myc tien te c6 g6c ngopi t0) theo t9 gia mua ngoai tecüa ngan hang thvang mai nai Cang ty thutng xuyen c6 giao djch tai tiled diem lap Bao cao tai chinh.

Dif phOng ny phai thu kho cac khan nq ph& thu kh6 dal duct frith lap do phOng phai thu kh6 dal khi lap Bao cao tai cianh. Viet MO lap hoc hoan nhap khoan do phOng nay duct thoc hien dr th61 diem lap Bao cao tai chfnh va duct ghi Mien vao chi phi quail 9 doanh nghiep trong kY. DOI vdi nhang khan phai thu khO dOi keo dal trong nhieu nam ma Cong ty (15 c6 gang dung moi bien phap de thu no nhong v3n kiting thu duct rig va xac djnh khach nq thtyc so kh6ng c6 khd nang thanh tan thl COng ty CO the phai lam cat th0 tyc ban no cho Carly ty mua, ban nq hoc x6a nhCrng khan nq phal thu kh6 ddi tren so Ice than (thoc hien theo quy djnh aa Phap luat va Dieu 10 COng ty).

4. Nguyen tic ghi n110 hang ten kho

a. Nguyen tac ghl nhAn

Hang ton kho duct ghi nhan theo gia g6c. Trutng hop gia trj thuan a the thyic hien duct tháp han gla g6c thi phdi tinh theo gia tn thuan CO the thcfc hiOn duct. Gia g6c hang tOn kho bao gem chi phi mua, chi phi che ben vá cat chi phi lien quan tnic tiOp khac phat Binh de a duct hang ten kho & dja diem va trang thAi hilan tai Cac tai san duct COng ty mua ye de san xuat, sir dyng hoc de ban khcing duct trinh bay la hang ton kho tren Bang can ci6i ke toan ma duct trInh bay la tai sdn.clai han, bao gam:

14

- San phgm dar dang 06 thal gian san xuat, luan chuyen vtrcyt qua met chu k9 kinh doanh thong thuting (tren 12 thang);

- Vat tir, thiet bj, phu tang thay the CO thari gian dy, trip tren 12 thang hoc hot met chu san xuat, kinh doanh thang thuttng.

b. Phtromg tinh gib trj hang tOn kho

Gia tri hang tan kho coal k9 &rot xec cfinh theo met trong cat plityang phap nhap Mitt, xuat trutc.

C. Phtrang phap hach toan hang ton kho

tiang ten kho duct hpch loan theo phiyang phap ke khai thutng xuyen

d. Phtromg phap lap dir phong giam gia hang tOn kho

Cool nien de kg ban, neu gla trj hang tOn kho kh6ng thu het cla do bj hv hong, lei thari, gia ban bj giam hoc chi phi utc tinh cTe hoan thanh san phgm hoc de an sang ban sa'n phgm thl Cfing by leP dcv PhOng giarn gia hang ton kho. S6 cit, phOng giàm gia hang ton kho duvc lap la chenh lech gift gia g6c cQa hang ten kho I&n han gia trj than c6 the ttnrc hien dirgc cüa chimg.

5. Nguyen tac ghi nhan'va khau hao TSCD, TSCD thue tai chinh, bat dOng san du tu, Tai san c6 dinh duct ghi nhan theo nguyen gia. Trong qua trinh sir dung, tai san c6 dInh divot theo del chi tiet nguyen gia, hao man 1u9 kg va gia trj can Ipi.

Nguyen gie TSCD thug tai chfnh arca ghi nhan bang gia tri 119'1)19 cOa tai san thug hoc gia trj hien tpi caa khodn thanh toan tien thue tOi thieu (trutng hop gia trj 1101319 cao hem gia trj hien tpi cOa khoan thanh toan tien thue toi thieu) cOng vol cac chi phi tryt ti4p ghat sinh ban du lien quan den hoot Clang thue tai chfnh. Trong qua trinh sir dung, Cang ty trfch kheu hao TSCD vao chi phi SXKD dei v6,i TSCD CO lien quan den SXKD. Rieng TKO v6 hinh là quyen sir dung dat thl chi tinh khu hao d6i vol nhCmg TSCD v6 hlnh la quy4n sir dung clat CO fit' han. Bat ging san clau kr duct frith khgu hao nhu, TSCD, Ira, bat clang san du tu, char tang gia khOng frith khau hao ma chi xac djnh On that do giam gia trj.

COng ty TNHH MTV Lam nghiap Binh Thuan 30 Yersin, TP. Phan Thiet, tinh Binh Thuan

15

Bao cao tAi chinh Cho rift tai chinh lc& that ngay 31/12/2016

Khau hao duct Inch theo phuting phap dutng theng. Thai gian MI6 - Nha ca,a, vat kien frac - May m6c, thiet bj - Phirang nen van tai, truyen - Thiet bj van phang - Tat san co cfinh khac

6. Nguyen th ghi nhan cac hqp clang hop tac kinh doanh

hao duct vat tinh nhu, sau: 5-50 nam 3-20 nam 6-30 nam 2-10 nam 2-20 nam

Flat clang hyp tac kinh doanh (BCC) 16 th6a thuan bang hp 'long caa cat ben de cimg thyc hien hopt clang kinh t4 tilling khOng hinh thanh phap nhan dec lap. Ben nhan tai san cat ben &nig gap cho hopt clang BCC ke toan khoan nay la ny phai tra, khang duct ghi nhan vao von chi) ser hCru. BCC c6 cat hInh -. BCC theo hinh thCrc tai san clang kigm soat; - BCC theo hinh that hopt clang kinh doanh clang kiem soak - BCC theo chia Ici nhuan sau thug.

Nguyen the ghi nhan thu6 TNDN hoan lai

Tai san thud TNDN hoan Ii va thue TNDN hoan lai phai tra duvc xac cljnh theo thug su6t dy firth se ap dung cho nam tel san duct thu het hay no, phai tra dircyc thanh toan dya tren cac mat thug su6t c6 bleu lyc tai ngay ket thac nam tai chinh.

Nguyen Mc ghi nhan chi phi tra trtrc5t

Viec tinh va phan be chi phi tra trutc vao chi phi SXKD 10mg k9 Ice to n can ca, vao tinh chat, mat de Wing lopi chi phi dg lya chyn phutng phap ve lieu that hap 19, nhgt quan.

Cac khoan chi phi tra trutc &rya theo del theo thing k9 hp Ira trutc cla pat sinh, da phan b6 vao cac dal tuvng chlu chi phi cCia filing k9 kg toan va só can lai chin phan b6 vAo chi phi.

C6ng ty TNHH MTV Lam nghiep Binh Thudn Bao cao tãi chinh 30 Yersin, TP. Phan Thiet, tinh Binh Thuan Cho nem tai chinh ket thoc ngay 31/12/2016

Phan lopi cac chi phi tra trutc khi lap Bao cao tai chinh theo nguyen tec nha sau: - S6 hen tra truck d8 duigc cung cap hang haa, djch ye trong khoang thai gian khOng qua 12 thang hoac mOt chu k9 SXKD thang thaang Ice to, they' diem tra trutc dirge phan lopi la ngan hpn.

- SO tien tra trutc de &roc cung cep hang h6a, djch vu trong khoang thai gian tren 12 thang hoc han mOt chu k9 SXKD thong thviang Ice tip thai diem tra trut dutc phan loai la dai ban.

9. Nguyen dc ghi nhen cac khofin phal tra

Cac khan phai tra dircyc theo dal chi net theo thai hpn thanh tan con !pi cOa cac khoan phai tra, deitutng phai tra, lopi nguyen te ph& tra va cac yeti tic) khac theo nhu céu quan 19 cua COng ty. Viec phan lopi cac khoan phai tra du,qc thgc hien theo nguyen tec: - Phai tra nguti ban: cac khoan phai tra mang tInh chat thirang mai phat sinh giao djch mua hang h6a, djch vu, tai san va khan phai tra khi nhap khau th6ng qua nguti nhan thac; - Phial ha nOi b0: cac khoan phdi tra giDa don vj cep tren va don vj cep duti bye thuOc khOng c6 tu, cach phap nhan hpch toan phu thu0c; - Phai tra khac: cac khoan phai trd khOng co tInh chat thaang mpi, khOng lien quan den giao djch mua,ban, cung cep hang h6a, djch

Phan lopi cac khan phai ha khi lap Bao cdo tai chinh theo nguyen tec nhu, sau: - Cac khan phai ha CO thai gian thanh tan con lei khOng qua 12 thang hoc trong 1 chu k9 san xuat kinh doanh duct phan loai la ngen hpn.

- Cac khan phei tra CO thai gian thanh tan Um lei ti) 12 thang tra len hoac ten 1 chu ky san xuat kinh doanh (Iwo phan loai la dai hpn.

Tai thai diem lap Bac) cao tai chinh theo quy djnh cUa phap luat, Gong ty danh gia Lai s6 du, dm cac khodn no' phai ha c6 960 ngopi te (trey cac khoan nguti mua tra tien &vac; neu tai trial diem lap bac) cao c6 bang chang chec chen ye viec C6ng ty khOng the cung cap hang haa, djch vv va Cong ty se phai tra Ipi cac khoan nhan Mitt bang ngopi to thi cac khodn nay duct col la cdc khan myc nen tO c6 g6c ngopi tO) theo t9 gia ban ngopi te nal hang thaang mpi nai Cong ty twang xuyen c6 giao djch tei thai diem Idp Bao cao tai chlnh.

10. Nguyen tic ghi nhan vay va phai tra thue tai chinh

Cac khodn vay duti hlnh thin phat hanh trai phieu hoac phat hanh c6 ph& u,u dai c6 dieu khoan bet buOc ben phat hanh phai mua lai tai met thai diem nhat djnh trong tuying Jai khOng phan anh vao khodn muc nay.

Cac khoan vay, can &roc theo dOi chi tiet theolang di hyping, tang khe Litt va tang loei tai san vay Cac khoan no' thue tai chinh duct phan anh theo gia trj hien ti cOa khoan thanh toan nen thu8 t6i thieu

hoac gia tri haply dila tai san thue.

Phan lopi cac khoan phai vay ve not phai tra thud tai chinh khi lap Bao cao tai chinh theo nguyen tee nhu, - Cac khan vay ve no' phal tra thue tai chfnh c6 theri han tra no' can lal khong qua 12 thang duigc phan loei la ngen hpn.

- Cac khan vay va no' phai tra thue tai chlnh c6 theri hen tra ng con lei han 12 than° &roc phan foal la dai hpn.

Tpi thai diem lap Bao cao tai chinh theo quy djnh cOa phap luat, Cong ty daft gia lai s6 dui cOa Mc khan vay, no' thue tai chinh 06 g6c ngopi to theo t9 gia ban ngopi tØ cOa ngan hang thaang mai nal COng ty thaang xuyen c6 giao djch tai theri diem lap Bao cdo tai chinh,

11. Nguyen tAc ghi nhan vay vã yen hda cac khoan chl phi dl vay

Chi phi di vay lien quan trqc Op den cac khoan vay dizqc ghi nhan vao chi phi tai chlnh trong k9, tit fruiting hop chi phi di vay lien quan trqc nen den viec dâu to' xay dying hoac san xuet tai san d& dang dirgc tinh vao gia tn cüa tal san (16 (dagc von hod) khl c6 dO cac dieu kien quy djnh trong Chuan mire ke tan "Chi phi di vay",

16

Cong ty TNHH MTV Lam nghiep Binh Than Bao cao tat chinh 30 Yersin, TP. Phan Thiet, tinh Binh Than Cho nam tai chinh kat thCic ngay 31/12/2016

12. Nguyen tac ghi nhaq chi phi phai ha

Cac khan phai tra cho hang h6a, dich vy cla nhen duct tCr ngt.roi ban hoc da cung cap cho nguti mua trong k9 nhung thvc te chva chi tra do chtra ca hifia don hoc chtra da he so, tai lieu Ice tan vã cac khan phai tra cho ngtrei lao dOng &rot ghi nhan vac) chi phi san xuet, Ianh doanh trong k9 de dam bdo khi chi phi phat sinh thcrc te kheing gay clef bier' cho chi phi san xuat kinh doanh Van ca st dam bac) nguyen tOc phi: hop giCra doanh thu ve chi phi. Viec filch tank chi phi phai trd pa"' &rot tinh tan met each chat che va phai CO bang chi:mg hop 19, tin ay. Khi cac chi phi do phat sinh, nett c6 chanh lech v61 56 de trich, 1(6 tan tier) hanh ghi bei sung hoc ghi giam chi phf tutng Cling vai phati chenh loch.

Nguyen tac ghi nhan cac khoan du, gliding phái tra

Dv phOng phai tra dutc ghi nhan khi thea man cac diet' kien sau: - Ceng ty cth righTa vy nq hien thi (nghTa vu pap 9 hoac nghTa \iv liel del) do ket qua kr met sky kien da xay ra; - S trr giâm stit ye nhCrng lai ich kinh te CO the xdy ra clan den viec yau cu phial thanh tan nghla vu - Litt tinh clang tin cay ye gia trj caa nghTa vu no Cf6.

Gia trj ricrac ghi nhan dm met khodn cly phong phdi tra 16 gid tri &rot utc tinh hop 19 nhat ye khan tier, sO phai chi de thanh tan nghTa Ai no, hien ti ngay kat ththc IN ice tan.

Met khan dv phong cho cac khodn chi phi tai ca cau doanh nghiep chi &roc ghi nhan khi CO da cac diet) kien ghi nhan del vdri cac khan dv phong theo quy dinh tai Chan mut ke toan "Cac khan dix phOng, tai san va ng tiern tang".

Cac khoan dkr phOng phai tra &rot trich lap hay hoar) nap tai tho/i diem lap Sao cao tai chinh teho quy djnh cOa phthp luat. Cac khodn pilot-1g phai tra khi filch lap ghi nhan vao chi phi quail 19 doanh nghiep. Rieng dei vai khan dim phOng phai trd ye bao hanh san Ohm, hahg flea duct ghi nhan vac) chi phi ban hang; khan dicr phong phai ha ye chi phi bao hanh c6ng trInh xay lap dvot ghi nhan vac) chi phi SX chung va hoen nhap vao thu nhap khac.

Chi nhCrng khan chi phi lien quan den khoan phong phai tra da lap ban clau mai duct lair dhp bhng khan dui phOng phai trâ do.

14. Nguyen tac ghi nhan doanh thu chin thir hien

Doanh thu chin thin hien bao gem doanh thu nhan twat nrar: s6 tien khach hang de tra trutt cho met hoec nhieu k9 kA tan ye cho thue tai san; khan lai nhan tarot khi cho vay yen hoc mua cac cOng cy chenh lech giCra ban hang tra charm tra gap theo cam ket so vifyi gia ban tra tien ngay; doanh thu Wang (mg vgi hang hga, djch vy hoac s6 phai chiet khau giam gia cho khach hang trong chtrang trinh khach hang truyen thong.

SO dui cac khan doanh thu nhan truck bAng ngopi te tpi ngay ket thuc nam tai chinh neu kh6ng ca bang chUng chan chen cho thay COng ty se phai ha Ipi khan tier, nhan trutc cho khach hang bhng ngoai te thi khang danh gia chenh Itch tjr gia tpi theyi diem lap Bac cao tai chinh.

15. Nguyen tAc ghi nhan von chi' so' him

Nguyen tAc ghi nhOn vOn gop cam chn so, hCru, thang dust en cO phn, quyen chgn tral phieu • chuyen (161, von khac dia chi) so' hCru

V6n dAu Kr coa chO se' hCru &rot ghi nhan theo s6 von thvc gop cOa chi) so Wu va dutc theo dot chi tiet cho tiring te chirc, te.eng öá Man tham gia g6p vOn.

Von gep bhng tai san &rot ghi nhan tang von cha so' theo gia danh gia lai cOa tai san duct cac ben gap v6n chdp nhan. Del viol tai san ye hinh nhv timing hieu, nhan tau, ten thirang mai, quyen khai thac, pat trien city an ... chi duct tang vim gep nett phdp luat c6 lien quan cho phep.

Von !Mac phan anh von kinh doanh dime hlnh thanh do b6 sung tit kat qua hat clang kinh doanh hoec do &roc tang, bleu, tai try, clanh gia at tai san (theo quy cljnh hien hanh)

Nguyen tic ghl nhan chenh Itch clanh gla ll tal san

17

30 Yersin, TP. Phan Thiet, tinh Binh Thuhn Cong ty TNHH MTV Lam nghiep Binh Thuan Bao cao tai chinh

Cho nam tai chinh kat them ngay 31/12/2016

Chenh lech danh gia !pi tai san phan dnh chenh lech do danh gia !pi tai san hien co va tinh hinh xer 19 s6 chenh lech do. Tai san duct danh gia lei chi) yeti là TSCD, bat den° san du to, met s6 Huang hop CO the ve thn thiet danh gia lei vht tu, ang Cu, dyng cy, thanh pain, hang haa, san Ohm der dang

Chenh lech danh gia Ipi tai san trong cac trutng hop: - Khi cO guyet djnh cüa Nha nutc; - Khi thoc hien c6 phen hOa doanh nghiep Nha nutc; - Cat trading hop khac theo quy djnh cOa pap lat.

Gia tri tai san clupt xac djnh lei Van ca sa bang gia Nhà nutc quy djnh, 1-10i ding djnh gia tai san hoc ca quan them djnh gid chuyen nghiep xdc djnh.

Nguyen tec ghi nhen chenh lech t9 gla

Chenh lech t9 gia hesi dal là chenh lech pat sinh tCr viec trao deithoc te hoc guy a& ong mot s6 itrong ngopi t0 sang don vj tien te ire toan theo t9 gia Mi doe' khac nhau tgi th&i diem pat sinh cac nghiep kinh té bang ngogi te va tel IV& diem danh gia lei cac khodn myc c6 g6c ngopi t0 khi lap Boo cao tai chInh.

Cac khan chenh lech t9 gid trong 1<9 tir cac giao dich bang ngopi te doge pan anh vao doanh thu hoe! Ong tai chinh (net' hoac chi phi tai chfnh (net' 16) tai the!' diem pat sinh. Rieng chenh lech W gia trong giai don troac hat dOng oGa cdc doanh nghiep do Nha nutc nem gify 100% v6n (lieu 10 c6 thoc hien do an, cang trinh trong diem gu6c gia thl pan anh tren Bang can dai Ice toan và phan b6 den vao doanh thu / chi phi tai chinh.

Nguyen tac ghi nhan lqi nhuan chum phan phei

Lai nhan sau thue chaa pan ph6i là s6 11 nhuhn ter cdc hopt (long cüa cang ty sau khi Ong (+) hoc trey (-) cac khan dieu chinh do áp dyng hal t6 thay di chinh sach ke tan va dieu chinh hal te sal sot hong yeti cQa cac nam trutt.

Viec phan chia lai nhuen hopt dOng kinh doanh cüa dog ty phai dam bao theo &nig chinh sach tai chinh hien hanh.

'COng ty mp phan ph6i içi nhuhn cho ch0 se, hem kh6ng vutt qua mut loi nhuhn sau thue chin pan ph& hen BO° cao tai chinh hop nhat sau khi da lopi trey anh hutng cOa cac khodn iai do ghi nhan ter giao dich mua gia re. Trutng hyp 191 nhuen sau thue chin pan ph6i tren Bac) cao tai chinh hap nat cao han Iyi nhuhn sau thue chusa pan phei ten Bac) cao tai chinh rieng cQa c6ng ty mp va neu s6 loi nhuhn quat djnh phan phei %Arcot qua s6 lyi nhuhn sau thue chaa pan ph6i tren Bac cao tai chinh Nang, c6ng ty me chi thoc hien phan ph6i sau khi Ca dieu chuyen Igi nhuhn tip cac c6ng ty con ye any ty mp.

Khi phan phei 191 nhuhn On can nac den cac khan myc phi tien te nem trong lyi nhan sau tha chva pan ph& CO the anh huting den luang hen va kha nang chi tra có loi nhuhn c0a ang ty.

16. Nguyen tac ghi nhen doanh thu

Nguyen tac ghl nhan doanh thu ban hang

Doanh thu ban hang dupt ghi nhhn khi &mg theyi thea man cac dieu kien saw - Phan len raj ro Va lyi fch gen lien vdri guyen ser hew san ph6m hoc hang ha a &rot chuy4n giao cho nguti mua;

- COng ty khang con nam giCe quyen clan 19 hang hea nho nguti ser hCru hang hea hohc guy& kik, soot hang h6a;

- Doanh thu duct xac djnh tuang er6i chac can; - Gang ty Ca thu duct hoc Se thu duct Igyi fch kinh te ter giao clich ban hang; - Xec djnh dupe chi phi lien quan den giao djch ban hang.

Nguyen tac ghl nhOn doanh thu cung cap dIch vy

18

Gong ty TNHH MTV Lam nghidp Binh Thudn 30 Yersin, TP. Phan Thiet, tfnh Binh Thuan Cho

Bac) cao tai chinh narn tai chInh ket thefc ngay 31/12/2016

Doanh thu cung Sp d ch vu duvc ghi nhan khi Clang thei thea man cac dieu kin sau: - Doanh thu &rot xac I dinh tuang dOi chac chan; - CO kha Ong thu &rot Igi fch kinh te ter giao djch cung cap djch \Ai do; - Xác djnh duvc phan icOng viec dâ hoan thanh vao ngay lap Bao cac; - Xac dinh duvc chi phi phat sinh cho giao djch va chi phi a hoan thenh giao djch cung cap djch vu 86.

Nguyen tAc ghi nhdn doanh thu hot Ong tài chinh Doanh thu hoat deng tai chinh bao gem doanh thu lien lai, ben ban quyen, co tiro, lcd nhuan duvc chia ve cac khothn doanh thu hot Ong tai chfnh khac. DOi vifri lien lai thu ter cac khoan cho vay, ban hang tra charm tra g6p: doanh thu duvc ghi nhan khi chac chan thu duvc va khoan g6c cho vay, no, g6c phthi thu ktiOng bj phan loai la qua flan cen phai lap dy phong. Doanh thu ter c6 We duvc ghi nhan kill quyen nhan c6 We duct xec lap.

Nguyen tac gill nhdn doanh thu ho,p &mg xay dying Doanh thu hop ding xy dyng duvc ghi nhan theo met trong hai tareng hyp sau: - Hyp sling xay dyng quy dinh nha thu duct thanh toan thee lien cro ke hopch: khi ket qua thyc hien hyp ding duvc pat tfnh met each dang tin Sy thl doanh thu duvc ghi Ohan Wang CEng veri phan cOng viec da hoan thanh do nhe thu ty xec djnh tai ngay lap Bao cao tal chfnh; - Hoy deng xay dyng •quy djnh nha thu duvc thanh toan theo gia trj kh6i luvng thyc hien: khi ket qua thyc hien hop clang &rot utc tinh met each clang tin cay va duvc khachl hang xac nhan thl doanh thu duct ghi ntS fining Crng voi Wan cOng viec dã hoar) thanh duct khach hang xac nhan.

Khi ket qua thyc hien hop deng kh6ng the pet tInh met cach Clang tin cay thl doanh thu ghi nhan Krung throng chi phi Cfa phat sinh ma viec (km hoan bra la Wang dei chac chart

Nguyen tdc ghl nhan thu nhdp khac

Thu nhap khac bac gem cac khoan thu nhap khac ngoai hopt ging san xuat, kinh doanh cQa cOng ty: nhuvng ban, thanh 19 TSCD; lien phpt do khach hang vi pham hyp clang; hen b6i thirerng cOa ben they ba de IA dap cho tai san bj tOn that; khoan thu ter fly kh6 dein' xe.5)19 x6a so; ny phai tra khong xac djnh cluve chi; thu nhap ter qua bieu, tang bang lien, hien vat ...

17. Nguyen tdc gill nhOn cat khoan giant trey doanh thu Vidc dieu chinh giam deanh thu duvc thyc hien nhtr sau: - Dieu chinh giàm doanh thu cOa k9 phat sinh net' cac khoan giam tar doanh thu phat sinh cOng k9 lieu thy san pham, hang h6a, djch vy;

- Dieu chfnh giam doanh thu nhu sau neu cac khoan giàm trir doinh thu phat sinh sau k9 lieu thy san pham, hang h6a, dich vu:

+ Dieu chinh giám doanh thu tren Bao cáo tai chinh cua k9 lap bao cáo neu phat sinh cac khoan giám PCP doanh thu brute thyi diem phat hanh Bao cáo tai chinh;

+ Dieu chinh giam doanh thu ten Bac cao tai chfnh cua sau k9 lap bao cao neu phat sinh cac khoan Om trcr doanh thu sau thai diem phat hanh Bac cao tai chinh.

Chiet khau thvong mpi phai tra là khoan cOng ty ban giam gia niarn yet cho kith hang mua hang voi kh61 luvng Ion.

Glam gia hang ban la khoan giâm trey cho nguti mua do san pham, hang h6a kern, mat pham chat hay kheng thing quy each theo quy djnh trong hyp deng kinh te. Hang ban tra lai phan anh gia trj cOa sO san pharn, hang hoa bj khach hang tra lal do cac nguyen nhan nhp vi phprn cam ket, vi phprn hop dOng kinh te, hang bj kern, mat phAm chat, kh6ng dOng chting loai, quy each.

18. Nguyen tdc gill nhdn gia von hang ban

Gia von hang ban bao 66m tri gia vón cUa san pham, hang h6a, djch \Ai, bat Ong san du hi; gia thenh san xuat cüa san pham xay lap ban trong k9 va cac chi phi lien quan den hopt Ong kinh doanh bat Ong san dau

19

Cony ty TNHH MTV Lam nghiep Binh Thuan Sao cat, tai chinh 30 Yersin, TP. Phan Thiet, tinh Binh Thuan Cho nam tai chinh kat thilc ngay 31/12/2016

Gia trj hang tan kho hao hyt, St mat duvc ghi nhan vao gia von hang ban sau khi tit di cac khan boi thutng (au c6).

Dais/6i chi phi nguyen vat lieu trqc hop lieu hao wait mC,c binh thutng, chi phi nhan cang, chi phi san xuOt chung c6 (Oh khang phan be vao gia trj an pit nap kho duvc tinh ye° gia von hang ban sau khi trip di cac khan boithutng (neu c6) ke ca khi san pham, hang hda chin duct xac dinh la lieu thy.

Nguyen th ghi nhan chi phi tai chinh

Chi phi tai chinh bao gam cac khan chi phi hat Hang tai chinh: chi phi hoc cac khodn 16 lien quan den cac hat Bang ctOu tit tai chinh; chi phi cho vay vá di vay von; chi phi gdp von lien doanh, lien kat; 16 chuyen nhuvng chOng khoan; du phang giâm gia ching khan kinh doanh; du phang tan thOt vao dan vi khac; khan 16 phat sinh khi ban ngoai 0,16 t9 gia hal

20. Nguyen tic ghi nhOn chi phi ban hang, chi phi quail 19 doanh nghi'ep

Chi phi ban hang phan anh cdc chi phi thuc tO phat sinh trong qua trinh ban san ph5m, hang h6a, cung cp djch vv. Chi phi quail 9 doanh nghiep pan Anh cac chi phi chung cQa c6ng ty gam cac chi phi ye Ivang, bdo hiem xa hai, bdo hiem y tO, bdo hiem that nghiep, kinh phi c6ng doan cda nhan vien quan 19; chi phi vat lieu van phang, °Ong cy lao Ong, khau hao TSCS thing cho quail 19 can ty; tien thud dat, thu6 man bai; dui phong no' phai thu khe dai; djch vy mua ngoei; chi phi bang flan krt...

Nguyen tat ghi nhOn chi phi thuo TNDN hien hanh, chi phi thu6 TNDN hoan lal

Chi phi thud TNDN hien hanh là s6 thue TNDN phdi nap &roc xac djnh tren co thu nap chju thud VA thud suat thud TNDN hien hanh.

Chi phi thud TNDN hoan lai là s6 thud TNDN se phi' nap trong biting lai phat sinh trong biting lai tie viec: - Ghi nhan thud thu nhap hoan !pi pal Ira trong nam; -1-loan nhap tai san thud thu nhap hoar" lai da duct ghi nhan cac nAm trutc.

22. Cac giao dich Wing ngoai te

gia giao djch thyt tO ti thai diem phat sinh giao djch de quy dal cac giao djch phat sinh bang ngopi te sau day:

- 661 v6i hop clang mua ban ngopi te (hqp dang mua ban ngoai te giao ngay, hcyp ding k9 hpn, hop clang timing lai, hop (Ring quyen chip, hop d6ng hoan d60: ap dyng t9 git k9 kat trong hop clang mua, ban ngoai te giCra Cang ty ye ngan hang thuang mpi;

- DOi \AM cac khan gap von hoc nhan van gap: ap dyng t9 gia mua ngopi tecüa ngan hang nal C6ng ty ma' tai khoan de nail von cda nhe 8Au hr tai ngay gap van/ nail gap von;

- 061 vOi no phai thu: Ap dung t9 gia mua cQa ngan hang thiyang mai nui Cang ty chi djnh kith hang thanh tan ti thai diem giao djch pat sinh;

- Dei vifyi no phai Ira: ap dyng t9 gia ban cua ngan hang thutng mpi no C6ng ty dy, kidn giao djch tai theri diem giao djch pat sinh;

- DOi %/del cac giao djch mua sam tAi san hoac cac khan chi phi duvc thanh tan ngay bang ngoai te (kh6ng qua cac tai khan phai tra): áp dyng 19 gia mua oOa ngan hang thuang mai nal Cang ty thyt hien thanh tan.

19 gia ghi s6 thyt tO dIch danh divot áp dyng khi thu hai cac khoan no phai thu, cac khan Icy cuoc, 1(9 qu9 hoc thanh tan cac khan no phai tra bang ngoai te, duvc xac dinh ang 19 gia tpi thdi diem giao djch pat sinh.

19 gia ghi s6 blnh quail gia quyen di ging &roc áp dyng tpi ben CO tai khoan tien khi thanh toan bang ngopi te.

Ben lien quan

20

Citing ty TNHH MTV Lam nghlOp Binh Thuhn 30 Yersin, TP. Phan Thiet, ;tinh Binh Thuhn

Bdo ado tai chinh Cho nam tai chinh ket thOc ngay 31/12/2016

Cac ben &roc coi la lien quan neu mOt ben c6 kha nang kiern scat hohc c6 anh hading Clang ire dói vai ben kia trong viac ra quyet djnh cac chinh sach tai chInh va hopt Ming. Cac ben cling dirge xem la ben lien quan neu cOng chit] s.y kiern scat chung hay chju anh hutng Clang 1(6 chung.

Trong vidc xem xet mei quan hecUa cac ben lien quan, ban chht cOa moi quan hd &roc ch0 trong nhieu ban trong Flinn thin chap 19.

24. Bdo coo b0 phhn

BO phhn thee rinh vuic kinh doanh la mOt phhn c6 the xac djnh rieng bit tham gia vao qua trinh san xuet hoc cung cp san phem, dich try va c6 rOi ro ve Igi ich kinh to khac vai cac be phhn kinh doanh krt. BO phen theo khu vu'c dja 19 la met phhn Co the xac djnh rieng Net tham gia vao qua trinh san xuht hoc cung cep san phem, djch %Al trong pham vi mOt mei troang kinh te cu the va Co all ro ve lai fch kinh te khac vol cac bo phhn kinh doanh trong cac m6i twang kinh te khac.

C6ng cy tAi chinh

Can dr Thong ta s6 75/2015/TT-BTC ngay 18/05/2015 cOa BO Tai chfnh, tarot khi Chuen mut ke toan ye c6ng cu tai chinh ve cac van ban hutng den dutc ban hanh, Ban Teng Gam cT6c C6ng ty quyet djnh khOng trinh bay ye thuyet minh ye cong cu tai ch1nh thee Thong ta s6 210/2009fTT-BTC trong bao cao tai chinh ca COng ty.

21

Boo cao thi chinh Cho nam tai chinh kat thlic ngay 31/12/2016

C6ng ty TNHH MTV Lam nghiOg Binh Thtian 30 Yersin, TP. Phan Thiet, tinh Binh Thuan

V. THONG TIN BO SUNG CHO CAC KHOAN MVC TRW

1 . TleN VA CAC KHOAN TU'O'NG DU'O'NG TIEN

H BAY TREN BANG CAN 061 Ke TOAN Dan vi tinh: VND

$O cu6i nam SO du nam

Tian mat 470.464.365 905.833.665 Ti .6n gUi ngan hang 4.831.197.748 5.299.529.159 - Tien gUI (VND) 4.825.974.605 5.294.306.016

+ Ngan hang Cang thtrong Vidt Nam 3.616.709.047 1.967.947.197 + Ngan hang Ngoai thuung Vidt Nam 14.089.070 295.639.998 + Ngan hang TMCP An Binh 1.155.158 + Ngdn hang Phat trier? Vidt Nam 2.249.709 2.238.348 + Ngan hang Sal Gan thucmg tin 2.976.721.026 + NO() hang N6ng ngithap & Phat Won N6ng than. 1.192.926.779 50.604.289

- Tien giti (USD) 5.223.143 5.223.143 + Ngan hang C6ng thuryng Vidt Nam 5.221143 5.223.143

Cac khoan ttrang &rang ti4n 3.011.760.000 - Tien gUI CO ky hen 3.011.750.000

+ Ng& hang SW Gan thoung tin 3.011.750.000 - Cac khoan deu khac nem gift den ngay deo hen

COng 5.301.662.113 9.217.112.824

2. PHAI THU COA KHACH HANG

so cad nam SO du nam Ngan han

Gong ty TNHH Phutc Sang (16 ge. L6c Bac) 749.734.733 749.734.733 Cuc Thong Ke tinh Binh Thuen 666.000.000 C6ng ty CP Du Ijch Binh Thuen 715.408.360 C6ng ty CP Che Nen XNK GO Tan Theng 2.114.498.481 2.114.498.481 Cfing ty TNHH Lam Binh An 10.209.000.000 Trung tam phat hien quy dat Ham Thuan Nam 2.518.676.000 Phai thu khach hang khac

4.864.160.876 3.391.708.900

CO'ng 20.466.070.090 7.637.350:474

22

Cong ty TNHH MTV Lam nghi lap Binh ThuAn

30 Yersin, TP. Phan Thiat, fir-ill Binh Thuan Bao cao tai chinh

Cho narn tai chinh k6tthuc ngay 31/12/2016 3 . CAC KHOAN DAU TIP TAI CH1NH

3.1. Du hr narn githd6n ngay ciao Ilan

S6 cuoi nam

S6 dAu nam

Gia goc Gid tn ghi s6

Nggn hart - Tien. girl co_ky_han

- Ira"' phiez u - Cac khoan du tu, khac

Gia goc Gia tri ghl so

2.563.541.667 2.563.541.667

COng

b. Dal lihn

3.2. DAu ttr.gop v6n vao don vi khac

2.563.541.667 2.563.541.667

S6 cu6i nam

S6 du nam

Gia tri gem Dkr ph6ng

1)6u fir vac) cOng ty con C6ng ty CP Ch 6 bien XNK G6 Tan Thang

Du tu, vho c6ng lien doanh, lien k6t

Deu try vao cac dcm vi khac

Gia trj hcfp ly

Gia tri goc phong Giatrihopli • 2.900.852.406 (2.173.952.983) 2.900.852.406 (2.173.952.983)

726.899.423 726.899.423

2.900.852.406 (2.173.952.983) 2.900.852.406 (2.173.952.983)

726.899.423 726.899.423

COng

2.900.852.406 (2.173.952.983) 726.899.423 2.900.852.406 (2.173.952.983) 726.899.423

Ghi chic

COng ty so' hiiu 58% von GM) so, him cOa COng ty CP Cho hien XNK G5 Tan Theng. Hag Ong san xuet kink doanh ctia COng ty con thua 16, do dO COng ty con clang lam MO Mc gidi the.

23

Cong ty TNHH NITV Lam nghlep Binh ThuOn

30 Yersin, TP. Phan Thiel, finh Binh Thuan Boo cao tai chInh

Cho nam tai chinh ket thOc ngay 31112/2016

4. CAC KHOAN PHAI THU KHAC

S6 cu6i narn SO Ciao nam Gia trj phong Gia tri Dip phong

4.1. Ngan hen - Tam (nig 1.745.161.635 1.056.173.860 + Nguyen Ton Hong 154.239.708 154.239.708 + Nguyen Hem Trl 193.000.000 + XI nghiOp lam nghiap Bdc Binh 233.777.211 234.526.402 + Xi nghiap Lam nghiap Ham 214.351.173 255.783.606

Thuan Nam

+ XI nghiap Lam nghiap Hell? Tan 828.403.809 + D6i tirong khac 314.389.734 218.624.144

- Ky ctrqc, ky quy 64.516.500 60.210.447 + Kjiquit bao lanh bao hanh

hang rn0c Xi nghiap g6 Phan TM&

+ K2 guk bao lanh bao hanh hang mOc XI nghiap g6 00'c Long

+ D6i urging khac

35.433.000

29.083.500

43.002.000

17.208.447 - Phai thu khac 997.986.308 2.147.104.805

+ Phai thu Sao hiem xa hQi 680.058.292 15.499.475 + Song ty TNHH SanrinjohapVina 1.500.000.000 + Nguyen Ten Hang 184.057.450 184.057.450 + Phai thu ngdn hon khac 133.870.566 447.547.880

COng 2.807.664.443 3.263.489.112

4.2. Dal hen

- Ky ctrqc, ky quy 295.020.000 + K2 guy' vay Von trang ding tot 226.320.000

Bdc Binh + CPC thud nha tai quan 7 - 60.000.000

TP.HCM

+ K2 guy' boo lanh bao hanh hang mOc Truerng Trung cap

8.700.000

Nghe Binh Thuan

- Phai thu khac

COng 295.020.000

5. HANG TON KHO

s6 cy6i nam SO du nam Gia goc phang Gia g6c phong

- Hang dang di tren dutng - Nguyen lieu, 01 lieu 3.069.986.375 3.165.230.390 - COng cu, dung cy 3.670.000 - Chi phi SXKD do, dang 106.669.495.731 - 101.631.295.439 - Thanh phArn 5.511,479.070 - 4.568.786.964 - Hang hoa 781.498.082 (89.351.880) 827.111.600 (89.351.880)

COng 116.012.459.258 (89.351.880) 110.196.094.393 (89.351.880)

Ghi chi):

24

C6ng ty TNHH MTV Lam nghiap Binh Thuan 30 Yersin, TP. Phan Thiet, tinh Binh Thuan

Boo cao tal chinh Cho nam tai chinh ket thac ngay 31/12/2016

- Gia td hang Mn kho 0, cluing, kern, St phgm chgt khOng co kha nan tiOu thy tut that cligm cu6i n5m: 89.3351.880 clang.

6. TAI SAN DO' DANG DAI HAN Xay diivng cry ban do' dang S6 cu6i nam Sd du nam

- Riling cao su trOng nam 2011 - XN LN Ham Tan 2.803.683.049 2.737.883.049 - Poing cao su trang nam 2012 - XN LN Ham Tan 1.041.423.000 1.041.423.000 - Siva chCva nang cap cTirtyng vao dOi 3- X5 Tan Tien 250.000.000 250.000.000 - Gang trinh: Nha lam viec Cang ty 320.790.389 51.428.571 - Cong trinh chi phi den ba dat Dkr 271.393.600 271.393.600 - Cac cOng trinh khac 503.709.199 110.478.433

COng 5.190.999.237 4.462.606.653

25

COng ty TNHH MTV Lam nghiap Binh Thuan 30 Yersin, TP. Phan Thiet, tinh Birth Thuan

7 . TANG, GIAM TAI SAN CO HO'U HINH

Chttieu

Nguyen gia 56 du, dau

Nha ara, vat kien trac

May moc thiet bf

Phtrang tien van tai

nam Si6 tang trong nam - Mua trong nam - Du XDCB hoan thanh - Tang khac S6 giam trong nam - Chuyen sang BDS du tiy - Thanh ly, nht.rong ban - Gram khac S6 du, cad nam Gia

26.839.028.129 1.205.784.835

1.205.784.835

28.044.812.964

2.434.540.363 91.340.000 91.340 000

2.525.880.363

3.625.780.055 160.909.091 160.909.091

3.786.689.146 tri hao mon 14 ke

SO du, du nam S6 tang-trong nam ,--Khautao-trong nam - Tang khac S6 giant trong nam - Chu* sang BDS du tu, - Thanh ly, nhtrong ban - Gram khac Si6 cu6i !lam

7.234.685.965 2.036.889.807 2.036.889.807

9.271.575.772

1.494.298.248 220.852.138 220.852.138

1.715.150.386

2.972.086.370 211.425.382 211.425.382

3.183.511.752 GM tri con MI Ti ngay du nam Ti ngay cuoi nam

19.604.342.164 18.773.237.192

940.242.115 810.729.977

653.693.685 603.177.394

Ghi clul•

- Gia trf con 10 cutli närn oda TSCD half hinh ding Gra Ma chap, cam cti cram bao khoin vay - Nguyen gia TSCO hat; hinh cutii nam cla khou hao hat niumg van cem s& dung - Nguyen gia TSCD hinh cuoi nam cher thanh ly - Cac cam St ye' via'c mua, ben TSCO him hinh co gia tri J&n trong Mang lai

BA° cao tài chinh Cho narn tai chinh ket thijc ngay 31/12/2016

Thiel bf van phong

TSCD ta-ru hinh khfic COng

179.012.000 33.078.360.547 1.458.033.926

252.249.091 1.205.784.835

179.012.000 34.636.394.473

177.984.000 11.879.054.683 1.028.000 2.470.195.327 1.028.000 2.470.195.327

179.012.000 14.349.249.910

1.028.000 21.199.305.964 20.187.144.563

390.946.110 VND VND 5.673.219.687

_ VND VND

26

30 ,ng ty TNHH MTV Lam nghlep Binh Thuen Yersin, TP. Phan Thiet, tinh Binh Thuan Cho nam

Bac, coo tai chInh tai chinh kat thOo ngay 31/12/2016

. TANG, GIAM TAI SAN CO DINH Vb H1NH

Chi tieu Quyen Phan mom sir clung &let may tinh

TSCD v6 hinh khac COng

Nguyen gia S6 du, clau nam - 40.000.000 SO tang trong nam - - - Mua trong nam - - - Tao ra ter nOi b0 - - - Tang do hop nhat kinh - - doanh - Tang khac - - S6 giam trong nam - - - Thanh19, nhiryng ban - - - Clam khac - - 56 du, cue,' :Am - 40.000.000

- - -

-

_ - - - -

40.000.000 - _ -

- - - -

40.000.000 CIA tri hao mon fug kó S6 dus du nam - 40,000.000 SO tang trong nam - - - Khau hao trong nam - - - Tang khac - - S6 giam trong nam - - - Thanh 19, nhisong ban - - - Giam khac - - S6 dix cuOi nam - 40.000.000

- - _ - - . - -

40.000.000 - - - - - -

40.000.000 Gib trl con lai Tai ngay au nam - - Tel ngay cued nam - -

- -

- -

Chi ch0:

-

40.000.000

'

VND

VND

- GM trj con Mi cugi nal?? coa TSCD v6 hinh dOng de the chap, cgm ca dam bao khoen vay

- Nguyen gie TSCD ve hinh cud( nom cid khgu hao het nhung van con is& dung

27

'

Citing ty TNHH MTV Lam nghlep Binh ThuOn

30 Yersin, TP. Phan Thiat, tinh Binh Thuan Ban can tal chinh

Cho nam tai chInh kat thac ngay 31/12/2016

9 . CHI TRA

9.1. Ngan hart

- Chi phi tra trutc thue hopt slang TSCD

s6 cad nam sei dau nam

- CCDC xuat dung 536.000.891 126.973.931 - Chi phi di vay - Chi phi khac 165.103.548

CCing 536.000.891 292.077.479

9.2. Dal Ilan

- Chi phi thanh lap doanh nghiap - Chi phi mua bao hiam - Chi phi khac 1.418.669.162 1.704.480.204

Cang 1.418.669.162 1.704.480.204

28

10 VAY VA Ng THUE TAI CHiNH

10.1. Ngin

a. Vay va ng thub Mi chinh Só cu6i nArn Phat sinh

S6 co kha 'tang tra no,

Tang Giam

1%/thang 100.000.000

9,5%/nam 2.272.835.770 - Xtrang che Nan g6 KP E, dwang Hiel n Vuung, P. Thanh Hai, TI'. Phan Thi6t, tinh Binh Thuan 6.290.000.000 VND - Nha tarn viac Can ty & 30 Yersin, P. Pha Dinh, TI'. Phan Thigt, tinh Birth Thuan trr gia: 1.175.000.000

VND

S6/ngay

BeWtho vay

cern hqp (long vay SO: 354/ROW ngay 23/10/2015

So 02/2016-HDTDHMCT600- (HMTD: 3.200.000.000 d) va Van ban scra dOi, bO sung HDTD 02/2016-HDTDHM-

VBSDBS/NHCT600-(Tang HNTD len: 5.000.000.000 d)

Gong ty CP Sach va Thiet bi Binh

Thuan

Ngan hang COng ducting VN - C14 Binh Thuan

Bao cao fat chinh Cho nam thi chinh ket thic ngay 31/12/2016 Clang ty TNHH MTV Lam nghibp Binh Thuan

30 Yersin, TP. Phan Thret, tinh Binh Thuan

C6ng ty CP Sach va Thiet bi Binh Thuan

Ngan hang Phat then Viet Nam

Gong ty TNHH Sanrim Johap Vina C)

Ngan hang COng thvang VW-CN Binh Thuan

100.000.000 100.000.000

2.272.835.770 2.272.835.770 6.536.314.251

1.970.000.000

9.437.673.091

4.263.478.481

Só diu nem So cdt kha

Gia tri 'nang tra

100.000.000

100.000.000

1.970.000.000 1.970.000.000

9.437.673.091 9.437.673.091

11.507.673.091 11.507.673.091

S6 cu6i clam Hinh Unit dam bao khoan vay

15.671.151.572 Cong

Chi Wet cat khohn vay tal ngay ket thUc nam tai chinh nhir saw

Thoi han_vay

06 thing

12 thang

2.372.836.770 2.372.835.770 6.636.314.251

Lai suit

29

Cong ty TNHH MN Lam nghiep Binh Thuan 30 Yersin, TP. Phan Thief, tinh Binh Thuan Baia cao tai chinh

Cho nam tai chinh kat thit ngay 31/12/2016

10.2. Dai han

a. Vay Va nathue tai chinh

s6 cue(' nam Phat sinh So Cau nam

Gia tr So có kha i Tang S6 cO kha nang tra no, nang tra no,

Ngan hang COng thuong 2.148.540.772 2.148.540.772 2.148.540.772 VN - CN Binh Thuan

COng 2.148.540.772 2.148.540.772 2.148.540.772

Giam

Gia tri

Chi tie`t chc khohn vay ngay lc& Mac nam tai chinh nhir saw Sidngay Ben cho vay Thei flan vay Lai suit

cCia hop clang vay s6 cu.& nom Hinh that dam bac khoan vay

60 thang So: 01/2016- Ngan hang COng thutmg VN - CN HDTDDA/NHC1600- Binh Thuan (HNTD: 5.000.000.000 8)

10%/nam 2.148.540.772 Quy4n SOD va tAi san gan n6n vat Cat tei 30 Yersin, P. Pha Dinh, TP. Phan Thief, tinh Binh Thuan tri gia 8.617.000.000 VND

COng 2.148.540.772

30

56 dä thyv nep trong Mtn

S6 cuoi nam

12 THUS VA CAC KHOAN PHAI THU, PHAI NOP NHA Kitt

SO du Mtn

Se phai trong nam

SO du nam

44.194.182

44.194.182

187.661.722

1.840.230.100

52.964.100 1.604.645.000

170.340.000

Ceng ty TNHH MTV Lam nghiOp Binh Thuan 30 Yersin, TP. Phan Thiet, tinh Binh Thuan

11 . PHAI TRA BAN

S6 cuOi nam SO du ndm

Sao cao tai chinh Cho nam tai chinh ket thtic ngay 31/12/2016

NgAn hdn C6ng ty TNHH Khanh Strang Htrang Song Lpi

C6ng ty TNHH San Phat Opt Phai tra &Si Kiang khac

Gia tri SO c6 kha

nang tra no,

81.554.000 81.554.000

142.650,000 142.650.090

40.948.740 40.948.70

42.148.500 42.148.5b0

Gia trj

305.427.000

74.825.740 411.854.411

SO CO kha nang tra no

305.427.000 74.825.740

411.854.411

COng 307.301.240

- 792.107.151

12.1. Thue va cac khoan phal nOp Thue gia tri gia tang

Thue thu chap doanh nghiep Thue thu nhap Ca nhan

Thue nha (let, tien thud del Thue khac

444.424.169

2.753.946.385

92.324.924 1.596.548.156

56.806.964

788.083.509

5.965.755.642 79.206.666

3.342.035.054

20.000.000

680.301.692

4.143.287.673

108.270.591 1.907.745.517

76.806.964

552.205.986 4.576.414.354

63.260.999

3.030.837.693

COng

4.944.050.598 10.195.080.871 6.916.412.437 8.222.719.032

12.2. Thue va cac khoan phal thu Thue gia tri gia tang

Thue khac

COng

Ghi chic

Quyet tail? thine cáa COng ty so chju sv kiem tra Ma ca quan thine Do WOG áp dung lug ye cac quy dinh vg thug d6i vat nhieu log! giao dich khec nhau cO the claw ghat thicti theo nhieu cach khec nhau, s6 thug dug° trinh bay trier? Bea cao tél chinh CO the bj (hay ddi theo quygt clinh cda ca quan thue.

13 . CHI PHI PHAI IRA

S6 cu6i nam

2.096.719.5 32

2.096.719.562

NgAn han

Trich trut chi phi khai thac 10 96 LOc Bac Sao hien) xa hOi con phai nOp

COng

14 . PHAI TRA KHAC

SO cu6i nam SO dAu nam NgAn hpn

- KPCD

- BHXH, BHYT, BHTN

- Cac khoan phai tra, phai nOp khac

+ Tign ctgn CO duang (On Mil Tan, S6ng May + Tien Ml thuang itanh Song Mom, Ham Can

+ Ph& tre chuiong trinh tn3ng digu (pi Bgc Binh

33

300.426.363

52.964.100

170.340.000

• C6ng ty TNHH MTV Lam nghiOp Binh ThuOn Bac) coo tal chinh 30 Yersin, TP. Phan Thi6t, tinh Binh Than Cho rift tai chinh kOt th0c ngay 31/12/2016

+ Cac khoen phai tra kh6c 12.281.000 77.122.263

CCmg 2.027.891.822 300.426.363

32

COnaty TNHH MTV Lam nghiap Binh Thuan 30 Yersin, TP. Phan Thi6t, tinh Binh Thuan Bao cao tai chinh

Cho nam tai k6t 15 . VON CHCI HO'U

15.1. Bang dal chi6u bin dOng caa von chit set him

chinh thUc ngay 31/12/2016

S6

Von gem caa chit set hCpu

VOn khac ctia cha set hCpu

Quji dau ttp ghat hien

Quy- khac Loi nhuan thu(ic chi! so, sau thu6

COng du, dau nam trutc

- nhuan tang trong nam trutc 90.810.791.258 30.500.000 220.615.052 14.127.561.210 105.189.467.520

- Tang von trong nam trutc - Tang khac - Giam von trong nam trutc - Giam khac

6.984.439.718

6.875.247.404

(6.875.247.404)

23.052.096.489

(22.268.351.802)

23.052.096.489 - 6.984.439.718 6.875.247.404

SO dtP Giza' nam tut (SO du, dAu nam nay) 97.795.230.976 30.500.000 220.615.052 14.911.305.897

(29.143.599.206)

112.957.651.925 - Lgi nhuan tang trong nam nay - Tang von trong narn nay - Tang khac - Giam von trong nom nay - Gram khac

6.823.487.603

22.744.958.678

(25.528.931.506)

22.744.958.678

6.823.487.603

(25.528.931.506) So du, cuoi nam 97.795.230.976 30.500.000 7.044.102.655 12.127.333.069 116.997.166.700

33

- 471.,Stii"%e

C6ng ty TNHH MTV Lam nghiap Binh Thuan 30 Yersin, TP. Phan Thi6t, tinh Binh Thuan

15.2. Chi ti6t v6n du tu, caa cha htku

- V6n g6p cUa Nhe nut - Van g6p cria cac ef6i tvang khac

Bao coo tai chinh Cho nam tai chinh ket thtic ngay 31/12/2016

S6 cuoi nam S6 aau nam

97.795.230.976 97.795.230.976

Cang 97.795.230.976 97.795.230.976

15.3. Cac giao dich v6 v6n voi cac chi) so, va phan phesi c6 ttit, chla Icylnhuan

Nam nay Nam try&

97.795.230.976

90.810.791.258

6.984.439.718

97.795.230.976

97.795.230.976 13.244.808.468

15.4. Cac qu9 caa doanh nghlap

- Von dau tus caa ch6 set firth + V6n gap du nam

+ Von gap tang trong nam + Von gap giàm trong nam + Van gap cuoi nam

- CO tirc lqi nhuan dã chia

s6 iAu nam - Qu9 dau phat triOn

- Qu9 h6 Oa sap xOp doanh nghiap

- Qu9 khac thuac von chi' sec tau

15.5. Ngu6n kinh phi

- Nguan kinh phi sv nghiap - Chi sv nghiap

- Nguen kinh phi can loi cued nam

16. CAC KHOAN nnyc Nsolo BANG CAN DOI KE TOAN

Ngool ta cac IoI

- USD - EUR

S6 cu6i slam

7.044.102.655 220.615.052

Warn nay Nam trut

84.724.704

298.527.150

(1.081.489.390)

(1.015.679.710)

(996.764.686)

(717.152.560)

S6 cuot nam S6 du nam

245,64 245,64

34

.236.426.562

701.905.750

770.651.707

.054.687.341

15.480.000

846.155.100

628.177.191

685.695.166

1.500.000.000

1.033.519.156

Cong ty TNHH MTV Lam nghlap Binh Thuan 30 Yersin, IF. Phan Thiet, tinh Binh Thuan

VI. THONG TIN BO SUNG CHO CAC KHOAN TRINH BAY T ONG BAO CAO KO' QUA HOAT BONG KINN DOANH

Dan vj VND 1 . TONG DOANH THU BAN HANG VA CUNG CAP DICH VI)

Nam nay Nam trutc

81.952.928.528

92.353.574.361 215.281.818

81.952.928.528 92.668.856.179

Doanh thu - Doanh thu ban hang h6a - Doanh thu ban thanh phAm - Doanh thu cung Sp djch \Ai

COng

Bao cáo tal chinh Cho nail tai chinh kat thOc ngay 31/12/2016

CAC KHOAN GIAM TRIY DOANH THU

- Chiet kith' throng moi - Dian, gia hang ban - Hang ban bj tra Ii

COng

GIA VON HANG BAN

- Gia vOn hang hoa, thanh phem da ban - Gia van cea dich vu dã cung c6p

Nam nay Nam tube

Nam nay Nam trutc 3.837.106.518

45.203.958.403 197.708.063

COng 3.837.106.518 45.401.666.466

DOANH THU HOAT DONG TA! CHINN

- Lai tien girl, tien cho vay

- C6 tilt 191 nhuan duct chia - Doanh thu hoot clang tai chfnh khac

C6ng

CHI PHI TAI CHINN

- Lai ti4n vay - Chi phi tai chfnh khac

- Cat khoan ghi giam chi phi tai chinh

Cijng

6 THU NE141 /41) KHAC

Thanh tai san có djnh

Duct den bb, bei thutng

Thu khoan tang ruing CT135

Thu khoan trang & khai that itng khac Tien h6 tit xay dying

Khac

Nam nay Nam trutt 35.158.992 990.859.444

35.158.992 990.869.444

Nam nay Nam twat 322.010.861 402.998.230

322.010.861 402.998.230

Nam nay Nam trutc

35

41"rw'.7t,

C6ng ty TNHH MTV Lam nghlOp Binh Thun Bac) cao tai chinh 30 Yersin, TP. Phan Thiel, tinh Binh Thuan Cho nam tai chinh ket thik ngay 31/12/2016

Ceng 6.763.671.360 4.709.026.613

CHI PHI KHAC

Nam nay Nam trutc - Gia trj can al TSCD va chi phi thanh 19, nhuvng ban TSCD - L6 do danh gia lai tai san - Cac khoan bj phat vi pham hanh chfnh - Cac khoan khac

129.613.764 952.706.377

89.398.029 753.957.800

COng 1.082.320.141 843.355.829

CHI PHI BAN HANG VA CHI PHI QUAN Lt DOANH NGHleP

Nam nay Nam trutc 8.1. Chi phi ban hang - Chi phi nguyOn, vat lieu - Chi phi Ong cy, dung cu - Chi phi nhan c6ng - Chi phi kh6u hao - Chi phi djch vy mua ngoai - Chi phi khac bang tien

1.096.709.694

1.256.313.198

1.051.526.660

1.274.647.463

COng 2.353.022.892 2.326.174.123

8.2. Chi phi wan 19 doanh nghlOp - Chi phi nhan °Ong - Chi phi khau hao - Chi phi djch vy mua ngoai - Thue, phi, le phi - Hoar' nhap Qu9 tien limng dy phang - Floan nhap dy phOng n phai thu, trfch Mitt, thue 6at - Chi phi khac bang tier)

11.902.063.275 64.008.026

352.303.422

(4.497.927.541) (559.216.896)

5.185.353.862

13.619.585.911 956.066.881 819.459.725

11.072.131 (2.000.000.000)

(605.793.116) 6.609.557.368

COng 12.446.584.148 19.409.948.900

CHI PHI SAN XUAT, KINH DOANH THEO YEU TO

Chi Nam nay Warn twee - phi nguyOn lieu, vat lieu

- Chi phi nhan cang - Chi phi khau hao TSCD - Chi phi djch vy mua ngoai - Chi phi bang tien khac

7.208.049.694 31.601.728.053 2.470.195.327

352.303.422 11.584.187.787

6.277.596.790 19.033.622,492

1.043.987.076

295.787.149 7.439.122.530

COng 53.216.464.283 34.090.116.037

CHI PHI THUE THU NHAP DOANH NGHleP HIeN HANH

- Chi thue thu Nam nay Nam twat phi nhap doanh nghiep tinh ten thu

nhap chju thue nam hien hanh 5.776.414.353 6.832.502.199

36

37

COng ty TNHH MTV Lam nghiap Binh Thuan Bac coo tal chInh 30 Yersin, TP. Phan Thiel tinh Binh Thuen Cho nam tai chlnh kat thCic ngay 31/12/2016

- Dieu chin', chi phi thué TNDN cCia cac nam trutc vao chi phi thue thu nhdp hien hanh nam nay

Deng

189.341.289

5.965.755.642 6.832.502.199

VII. THONG TIN BO SUNG CHO CAC KHOAN McIC THEN BAO CAO CHUYEN TIEN , ,

1 . Cac giao dich khon'g bang tien anh hutng Bao cao !du chuyen den tO trong ttrang lai Nam nay Nam trutc

- Mua tai san bang cach nhen cac khoan no' lien quan tryc tiep hoc theing qua nghiep vy cho thue tai chInh

- Mua doanh nghiep thong qua phat hanh c6 phieu - Chu* nq thanh von chit hCru - Cac giao dich phi tin te khac

2 . Cac khoan ti'en do doanh nghiap nam gifr nhumg kh6ng Si)' dyng Khong ce

3 . 56 tin di vay thyt the trong ky - Tien thu tip di vay elect) khe get thang thutng - Tien thu tie Oat hanh trai phieu thutng - Tien thu phat hanh trai phieu chuyen dOi - Tien thu tir phat hanh c6 phi& tru dal phan loei là ng phai - Tien thu tir giao cliCh mua ban lal trai phi& ChInh phi) va REPO chirng khoan

- Tien thu tir di vay dirti hinh thirc khac

4. 56 den da tra thtyc g6c vay trong - Tien tra no. g6c vay thee khe trbc th6ng thutng - Tien tra no' g6c trai phieu thutng - Tien trd no' g6c trai phieu chuyen - Tien tra g6c c6 phi& Liu dal phan lopi la no' phai tra - Tien chi tra cho gia6 dich mua ban lei trai phieu Chinh phi) va REPO chOng khoan - Tien tra no' vay duti hinh thirc khac

Nam nay 8.684.855.023

Nam nay 5.671.151.572