BAO CAO TAl CHfNH HOP NHATCONG TYC6PHANTHU6c SAT TRUNG VI^TNAMCho 1^ ke toin Qu^ IV/2016

NOIDUNG •

Trang

Bang can d6i ki toin hep nh^02-04

Bio cio ket qui hoot deng kinh doanh hep nhit05-06

Bio cio lint chuygntigntg hep nhit• 07-08

ThuygtminhBiociotiichfnhhepnh^t09-36

Cong ty Co phan Thuoc sit trung Vi^t NamSo 102 Nguyen DinhChiiu,Phirimg Da Kao,Qu^n l,TPH6ChlMinh

383,954,5279,842,741,715

135,617,44910362313,691

(5,299,979,533)183,957,630,587178,657,651,054

5,874,794

(29,397,789,363)9,051,821,019

6,597,965,347

241,918,666,349228,176,538,146

16,100,000,00033,323,523,55449,423,523,554

215,237,4454,981,898,159

472,465,1125,669,600,716

(6,178,550,414)150,768,792,129

144,590,241,715

6,457,205(35,554,376,026)

7,492,973,718

3,863,510,436228,862,373,617204,670,938,950

10,000,000,00010,000,000,000

27,000,000,00059,629,727,510

86,629,727,510

16

13

09

070605

04

03

466,620,026,445451,560,508,891

130III. Cic khoin pbii thu ngin han1311. Phai thu ngin han cua khach hang

1322. Tdi trade cho ngu^i bin ngin han

1363. Phai thu ngin h9n khac

1374. Dn phong phai thu ngin han khd d6i1395. Tii sin thiiu chit Mi \j

140IV. Hing ton kho141I. Hang tin kho

1492. Dp phong giim gii hing ton kho

150V. Tii sin ngin han khic151I.Chi phi tii trade ngin han

1522. Thui GTGT dupe khau tnt

1533. Thuevicic khoin khic phii thu Nhi nude

II. Ban tir tii ehinh ngin ban1. >^u tir nim gio den ngay dio ban

120123

100A.TAISANNGANH^N

110I. Tien vi eie khoin tirang dirong tien1111. Ti*n1122. Cic khoin'tuong dirong ti^n

BANG CAN B6l KE TOAN H<?P NHATTftngiy 31 thing 12 nim Mi

Thuyit31/12/2016TAISANMl.4

Cong tjCSphanThuoc sit triingVlftN.mBio cio tii chfnh hpp nhit

S6 102 Nguygn Binh Chieu, Phudng Ba Kao, Qujn 1, TP Ho Chi MinhNim tii chinh kit thuc ngiy 31/12/2016

557384,824,565562,190,436,449270 T6NG CQNG TAl SAN

2373,7693592,873,769,859

3327,684,0943327,684,094

260VI. Tii sin dii han khic261I.Chi phi tra trade dai han

7387,541,8487,387,541,848

40,684,48631739,264,560,126

1,419,926,091

17353,116,68117,353,116,681

42,89536034541,475,334,854

1,419,926,091

240IV. Tii sin do-dang dii han

242 I.Chi phi xiydirngca bin dd dang

250 V. Bin to tii chinh dii han2521. Dau tir vio c8ng ty lien doanh, Ii6n hk

2532. >iu tu g6p v6n vio don vj khic

38,687,438,60438,230,685,024

144,988,968,767

(106,758,283,743)456,753,580

1,887,119,060

(1.430,365,480)

1,131361392266,000,000

2,362,801,592865,561,592

90,764,798,120

44,691,06434638,411,603,057

146,355,821,421

(107,944,218,364)6,279,461,189

7,748,032,847

(1,468,571,658)

VND

110,629,927,558

2^62^01^92

31/12/2016

06 '

07

Thuycl

• GiitrihaomdnMki- Nguyen gii

2. Tii sin c6 djnh vo hinh

- Gia trj hao mdn lu^ hi• Nguyen gii

l.TiisincodinhhOubinhD. Tii sin co djnh

2. Phiithudiihankhic

1. Tri tntoc cho ngirW ban dii hjnL Cic khoio phii thu dii han

b. tAisandAihan

tAisAn

229228227223222221220

216212210

200

s^Mi

C6ng ty C6 phin Thuoc jattrimg Vift NamBio cio tii chtnh h?p nhit

S6 102 Nguyln Binh Chiiu, Phucmg Ba Kao, Qujn 1, TP Hh Chi MinhNim tii chinh ketthiic ngiy 31/12/2016

BANG CAN B6lKTOANHQJPNHATTgi ngiy 31 thing 12 nint 2016

(tiip that)

557384,824,565

129,862,337129,862337

7,041,918,621

46,113,495,280

19,560,360,878

65,673,856,158

8,959,497,187

77,300,664,935

174,719,940,000

174,719,940,000333,695,876,901

333325,739338

527,392,000527392,000

4,442,242,739

42,649,345,150

10,077,919,23821,275,385,37510,134,047,167

1,229,900,895

753,704,521

132,469,148,242223,031,693327

129,862,337129,862337

7,460,394,613

56,964,161,80814,402,997,645

71,367,159,453

2,388,870,815

21,093,970,709

244,607,920,000

244,607,920,000346,918315,590

347,048,177,927

27,392,00027392,000

3,326,887,552

53,142,754,680

12,167,605,188

26,133,786,821

20,541,307,052

4,574,543,509

378,995,438

94,848,986,282

215,114,866,522

19

14

141817

16

15

223,559,085,327

562,190,436,449

215.142,258,522

Nguyen Minh Tim

Ngutri lap bicu

330n. Nodiihan3381. Vay vi no thui tai chlnh dii han

400D. V6N CHU S6 HCU

410I. Vonchusohihi4111. V6n gop cua chu sd hfht

411a C6 dongpho thong c6 quyen bieu quyet4182. QuO diu tir phit trien

4203. QuO khic thudc v6n chd s* hdu

4214. Loi nhuan sau thue chua phin ph6i

421a LNST chua phdnphoi toy ki din cudindmtntfc

421b LNST chua phdn phoi ndm nay4295. Loi Ich c& dong khong kiem soit

430n.Nguonkinh phi viqut khic431l.Nguinkinhphi

440 TtiNG CQNG NGUbN v6n

Qu9 khen thtrdng phtic lpi

Vay vi np thue tai chinh ngin hanPhii tri ngin han khicChi phi phii tri ngin hanPhii tri ngubi lao d$ng

ThuA vi cic khoin phii npp Nhi nude

Ngudi mua tri tien trudc ngin hanPhii tri ngubi bin ngin hanN^ ngin han

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6.

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4.

3.

2.

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ngu6nv6n

322320319315314313312311310

300

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Cong tj C6 phin Thuoc sit (ruog Vijt NamBio cio tii chinh htyp nhat

S6 102 NguySn Binh Chiiu, Phucmg Ba Kao, Qujn 1, TP Ho Chi MinhNim tai chitih kit thuc ngiy 31/12/2016

BANG CAN B6l KE TOAN H0P NHATTfi ngiy 31 thing 12 aim 2016

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(20,387299,770)(31,094,312,200)(71279,433,183)

82,066,446213

2,464,804,3458,442,169,877

(4,308,000,000)

10,000,000,000

-

355,500,000

(12,024,865,332)

(14,691,239,754)(5,304,912,618)

(12,686,308,968)(2,124,635,922)

542,668,028

36,207,297,464(15,530,480,731)(66,527,080,860)

56,732,275,855

2,124,635,922(11,071,063,614)

180,065,542(4,270,032,564)

6,912,429,486(6,123,963,228)56,856,179,081

VNBNim 2015

(42,320,164,613)(52,513,574,143)(95,811,891,645)

105,805,301,175

14,026,866,6489,168,802,911

40,000,000,000

(50,000,000,000)

37,318,477,272

(22,460,413,535)

65,699,507,927(7,159,667,348)

(14,893,520,858)(2,549,827,666)

(790,761,898)

(23,570,118,142)33,188,838,45815,928,935,177

63,343,624,108(55,220,929)

2,549,827,666(48,080,736,799)

1,135,336,556

7,035,157,544

7,352,523,074(30,063,112,SSg)

95,60S,737,OS6

VNDNim2OI6

Lint chuyin tiin thuin tit hoft ling tai chlnh3. C6 tic, ipi nhuin da tri cho chu so hitu

2. Tiintrinogic vay1. Tiin thu tit di vayIII. LUT CHUYtN TltN TtT HOAT BONG TAI CHlNH

Lint chuyin tiin thuin tit ho ft ling liu tit6. Tiin thu lai cho vay, co turc vi ioi nhuin dupe chia

5. Tiin chi diu tu gdp vin vio don vj khicvjkhic

4. Tiin thu hii cho vay, bin lai cic cing cu no cua dun

3. Tiin chi cho vay, mua cic cing cp no ciia don vj

khic

vi cic tii sin dii han khic

2. Tien thu tit thanh ly, nhuemg bin tii sin ci djnhva cic tii sin dii han khic

1. Tiin chi de mua Sim, xly dyng tii sin ci djnhII. LUG CHUYtN Tl^N Tti' HO^T BONG BAU TIT

Lira chuyin tiin thuin tit hop l^ng klnh doanh- Tiin chi khdc'cho hojt ding kinh doanh- Thui thu nhap doanh nghiip di nip- Tiinlaivaydatti- Ting, giim chi phi tri tnrdc

phii tri, thui thu nhip doanh nghi^p phai nip)- Ting, giant cic khoin phai tti (khdng k lai vay- Ting, giant hing ton kho

• Tang, giant cic khoin phii thu

v6n lint d@ng

i. iirt nhaSn lie hoft Opng klnh daanh IrnOc Ihay oSi

- Cic khoin diju chinh khic- Chi phi ISi vay

- Lai, iS to hoat d^ng diu tucic khoan m\tc ttin ti c6 gic ngoai ti

- Lhi, lo chinh lech ty gia hoi doit do ditth gii lai- Cic khoin d^ phong

- Khiu hao tai sin c6 ilinlt vi bit ding sin diu hi2. Bleu chink cho cic khoin

1. Lfi nhuin trtt&c thui1. HI^ CHUYfcN TlfcN TffHOAT BONG K1NH DOANH

minh

CHl TltU Thuyit

40363433

302725

24

23

22

21

2017151412

111009

08070605

040302

01

siMl

BAO CAO LITU CHUYEN TIEN Tf HQIP NHATmm 2016

(Theophttmgphtlpgutntiip)

Bio cio tit chfnh h^p nhltNam titi chhth kit thuc ngay 3i/12/2016

C6ng (j C6 phan Thu6c sit triing Vi^t NmSo [02NguygnBinhChiiu,PhuungBaKao, Ouan 1, TP Hi Chi Minh

L^p^ngty 20 thing 01 n&m 2017

49,423,523,554

81,957,257,933

(32,533,734,379)

VNDNim 2015

86,629,727,51049,423,523,554

37^06^03,956

VNDThuyitminh

Nguyto Minh Tim

Ngu*i l|p blia

50 Lin chuyln tlin tbiiln tropg nim

60 Titn vj lirong dirong litn Olu rim

70 Tlinvi limit Oinrngti^ncuii nim

Misi

BAO CAO LtTU CHUYEN Tl^^N T$ H(^P NHATMm 2016

(neopkurngphdptUntlip)

Bio cio tii chlnh hyp nhitNfim ta^i chinh k^t thuc ngay 31/12/2016

CengtyCiphlnThuicsittrOngVi^NamSi 102 Nguyen Binh Chi^u. Phufrng Ba Kao, Quito l.'TP H& CM Minh

Cdng ty Ca phfin Thudc sit triing Vidt NamBio cio ^^i chinh hyp nhtS6 102 Nguyin Binh Chieu, Phuong Da Kao, Qun 1, TP H^ Chi MinhNfim tai chinh kit thiic ngfiy 31/12/2016

THUYET MINH BAO CAO TAI CHINH HQfP NHATNdm20J6

1. DAC f>lM HOAT DONG DOANH NGHI^P

Hlnh thdt sd hfru v*n

Cong ty Ci phkn Thu6c sfit triing Vi t Nam duyc thinh lp vi hoyt ddng theo Gi^y chirng nh$n dang k^ kinh doanhCong ty Cd phfin s6 0300408946 ngay 11/05/2006 do Sd k hoach vi Bfio tu Thinh ph^ Hd Chf Minh dip. Giiy chfoig

nh^n dfing ^^ kinh doanh thay d6i ISn thii 8 ngay 22 thing 12 n8m 2016.

Try sd chinh ciia Cdng ty t^i: S6 102 Nguy^n Dlnh Chi^u. Phirdng Da Kao, Qu$n 1, Th&nh phd H6 Chf Minh.

V6n diiu 1^ cua Cdng ty li: 244.607.920.000 ddng; tirong duong 24.460.792 c6 phfin, M^nh gifi mdt c6 phfin Ifi 10.000

tt'nnaLfnh v^c kinh doanhCdng ty ho^t dpng chu y^u trong ITnh vyc sin xuk thu6c bio vd thyc v^t v4 kinh doanh thuong m^i.

Nganh nghd kinh doanh

Ho^t dyng chinh cua Cdng ty 14:-Sin xu^t, gia cdng, sang chai, ddng gdi, budn bin thu6c bio vd thyc v$t;-Sin xufit vi mua bin chit hip dan vi xua dudi con triing, thu^c di^t ky sinh triing trong chin nudi gia sue, gia cim,

thudc sit trdng gia dyng (binh xjt cdn triing trong nhi);

-Sin xuk vi mua bin: Bao bi vi in bao bi;-B&u tu xfiy dyng vi kinh doanh cho thud vSn phdng, nhi khich, cin hd- Cho thud kho bii, nhi xudng, nhi phyc vy

myc dich kinh doanh (ki dt, trung tim thuong myi);-San xuit vi mua bin: Phfin bdn, sin phim nhya, cao su, chit tAy rda (khdng sin xuit tyi try sd);

-Mua, bin miy mdc, thidt bj chuydn dung cho sin xuit thuic bio vd thyc v$t vi bang thidt bi cho phdng thf nghidm

thudc bio vd thyc v$t; .-Vd sinh nhi ciia vi cic cdng trinh khic;

• Xdng hoi khii triing.

Dfic diim host d$ng cua doanh nghidp trong nfim tii chfnh cd inh huong ddn Bio cio tii chfnh hyp nhit

-Trong 6 thing dfiu nfim 2016, thdi ti^t khd h^n kdo dii, Ddng bfing Sdng Cuu Long bj xfim nhip m^n nghidm tryng inhhudng xfiu den nginh ndng nghidp. Nhu cau su dyng thudc bio vd thyc vt giim sut, doanh thu trong 6 thing d^u nfim

2016 cua Cdng ty syt giim m^nh, din den doanh thu bin hfing nfim 2016 cua Cdng ty giim so nfim 2015.

-Theo Nghj quydt D^i hdi ddng cd ddng sd 330/2016/NQ-TST-DHDCD ngay 29 thing 03 nfim 2016, Cdng ty dfi thychidn giai thd Xi nghidp Binh Tridu, dja chi s6 240 Kha Vyn Cfin, Khu ph6 4, Phuong Hidp Binh Chinh, Qu^n ThuDiic, Thinh phd Hd Chi Minh.

-Cdng ty TNHH Mosly Vidt Nam (El hdt th^i h^n hoyt ddng theo Giiy chftng nhn d^u tu, tuy nhidn Cdng ty TNHHMostly Vidt Nam chua thyc hidn xong cic thii tyc giai thd Cdng ty. Trong nfim 2016, lyi nhuin ciia Cdng ty TNHH

Mostly Vidt Nam chu ydu 14 cic khoin lfii tifin gin ngfin hing cd ky h^n.

Clu trie Cdng ty

-Cdng ty cd cic cdug ty con diryc hyp nhfit bio cio tii chfnh tgi thdi difim 31/12/2016 bao gdm:

Tin cdng tyDja chiTy Id lyiT^ Id quyfin Ho^t d^ng kinhIchbidu quydt doanh chinh

Cdng ty TNHH Sin xufit Ndng duyc Vi sinh Thinh phd75.24%75.24% Sin xufit ndngViguatoHd Chi Minhduyc vi sinh

2.1.Ky ki toAn, don vj tika tf sir dyng troog ki toAn

Ky ki toAn n5m ciia Cdng ty theo n^m duong ljch b^t diij tur ngdy 01/01 vi k^t thiic v^o ng^y 31/12 h^ng nfim.

Don vj ti^n t^ stir dyng trong ghi ch^p k^ toan la D6ng Vi^t Nam (VND).

2.2.Chain nurc v& Che dO k to^n ip dyng

Chi d$ ki to^n dp dyngCdng ty ^p dpng Chi do K^ tofin doanh nghi^p ban h4nh theo Thdng tu s6 200/2014/TT-BTC ngily 22/12/2014 ciia BdTai chinh, Thdng tir s6 53/2016/TT-BTC ngay 21/03/2016 ciia B TM chinh v^ vi^c sura d^, b6 sung m^t s6 didu ciiaThong tir s6 200/2014/TT-BTC va Thfing tu sd 202/2014/TT-BTC hudng din Phucrng ph^p l$p v^ trinh biy b^o cao t^i

chinh hgrp nhat.Tuyin bd vi vifc tudn thu Chu&n m/tc ki to&n vd Ch4 d$ hi todnCong ty da kp dyng cc Chuln myc ke to^n Vit Nam va c^c v3n bin hu^ng din Chuln myc do Nha nude da ban h^nh.Cac Bko cko tai chinh diryfc l|Lp va trinh bay theo diing myi quy djnh ciia timg chuln myc, thdng tu hutimg din thyc hin

Chuln myc vi Ch^^ dd ki tokn doanh nghi?p hin hanh dang ap dyng.

2.3.C^ sir lap B^o c*o t^i chinh hyp nhlt

B^o c^o tai chinh hyp nhit ciia Cdng ty duyc !p tr^n co sd hyp nhit BAo do tai chinh ridng ciia Cdng ty va BAo cAo tiichinh ciia cAc cdng ty con do Cdng ty kiem soat (cac cdng ty con) duyc Idp den ngay 31 thdng 12 hang nAm. Vide ki^msoAt d^t duyc khi Cdng ty cd khA nSng kiem soAt cAc chinh sAch tAi chfnh vA hoyt ddng ciia cAc cdng ty nh^n diu tu nhlm

thu duyc lyi ich tir hoyt ddng ciia cAc cdng ty nAy.

BAo cAo tAt chfnh ciia cAc cdng ty con duyc Ap dyng c&c chinh sAch ki toAn nhit quAn vdi cAc chinh sAch ki toAn cuaCdng ty. Trong trudng hyp cln thidt, BAo cAo tai chinh ciia cAc cdng ty con duyc didu chinh dl dam bAo tinh nhit quAn

trong cAc chinh sAch ki toAn duyc Ap dyng tyi Cdng ty vA cAc cdng ty con.

CAc s6 du, thu nhdp vA chi phi chit ylu, ki cA cAc khoAn lai hay IS chua thyc hidn phAt sinh tir cAc giao djch ndi bd duycloyi trir khi hyp nhit BAo cdo tAi chfnh.

Lyi ich cua d ddng khdng kilm soAtLyi ich ciia cAc co ddng khdng kilm soAt 1A phln !yi fch trong li, ho^c Id, vA trong tAi sAn thuln cda cdng ty con khdng

duyc nlm gift bdi Cdng ty.

Sin xu^t thuic

that c6n triing

Sin xult thuic

dipt c6n triing

S4n xuat thuoc

vd djch vp trir

50.00%

50.00%

30.22%

50.00%

50.00%

30.22%

Thanh phiHi Chi Minh

Thanh phiHo Chi Minh

Thanh phiH6 Chi Minh

- CdngtyTNHH Mostly Vi^t Nam

- Cong tyTNHH Mostly Vi6t Nam Industries

- C6ng ty C6 phln Trir moi - KhO triing

- C6ng ty c6 c6c cdng ty li^n kit, cry s& kinh doanh d^ng kilm soit quan trqng dtrqc phdn dnh trong Bio cdo tiichinh hyp nhit theo pbircmg phip vln chn ad hi™ tai thin dilm 31/12/2016 bao glm:

Tin c6ng ty.Dja chiTy 1^ IpiTy 1^ quyln Hoat d^ng kinhichbilu quylt doanh chinh

B4o e4o t4i chinh h</p nhit

Nam tti chlnh kit thiic ngay 31/12/2016Cong lv C6 phan Thuoc s4l tring Vijt NamS6 102 Nguyln Binh Chilu, Phuirng Da Kao, QuSn 1, TP HI Chi Minh

Cdng ty Cl ph&n Thulc sit trdng Vit NamB^o cio ^^ki chfnh hyp nhltSd 102Nguyln>inhChilu,PhudngDaKao,Qu|n 1, TPHl ChiMinhNAm tAi chinh kit thiic ngay 31/12/2016

2.4. Cdng cy tiki chfnh

Ghi nhfyi ban dduTai sin tAi chinhTAi sAn tai chinh ctla Cdng ty bao glm ti^n vA cAc khoAn tucmg duong tiln, cAc khoAn phAi thu khAch hAng vA phAi thukhAc, cAc khoAn cho vay, cAc khoAn dau tir ngAn hyn vA dAi hyn. Tyi thin dilm ghi nhyn ban dlu, tai sAn tAi chinh dupexAc djnh theo giA mua cpng cAc chi phi phAt sinh khAc lidn quan trpc tilp d^n vic mua, phAt hAnh tAi sAn tAi chinh d6.

Np phAi trA tAi chfnhNp phai trA tAi chfnh ciia Cdng ty bao glm cAc khoAn vay, cAc khoAn phAi trA ngudi bAn vA phAi trA khAc, chi phi phAi trA.T^i thdi dilm ghi nhn lAn dAu, cAc khoAn np phAi trA tAi chfnh dupe xAc djnh theo giA phAt hAnh cpng cAc chi phi phAtsinh lien quan tiyc tilp din vic phAt hAnh np phai trA tAi chinh d6.

Gi6 trj sau ghi nh$n ban ddu

Hin tyi chua cd cAc quy djnh vl dAnh giA lyi cdng cy tAi chinh sau ghi nh$n ban dAu.

2.5. Cic nghi#p vy bAng ngoyi tf

CAc giao djch bSng ngo^i t$ trong nAm tAi chinh dupe quy ih\ ra d^ng Vi^t Nam theo ty giA thyc tl tyi ngAy giao djch.Ty gia giao djch thyc tl nAy dupe xAc djnh theo nguyen tAc sau:

-Khi mua bAn ngoyi ty: LA ty giA dupe quy djnh trong hpp ddng mua, bAn ngoyi t^ gitta Cdng ty vA ngin hAng thucmgmyi;

-Khi gdp vln ho^c nhn gdp v6n: LA ty giA mua ngoyi t^ cua ngfin hAng noi Cdng ty md tAi khoAn dl nh$n v^n ciia nhidAu tu tyi ngay gdp v^n;

-Khi ghi nhyn np phAi thu: LA ty giA mua ciia ngAn hAng thucmg myi noi Cdng ty chi djnh khAch hAng thanh toAn tyi thdidiem giao djch phAt sinh;

-Khi ghi nh$n np phAi trA: LA ty giA bAn ciia ngAn hAng thuong myi noi Cdng ty dp kiln giao djch tyi thdi dilm giao djchphAt sinh;

-Khi mua sAm tAi sAn hoc thanh toAn ngay bAng ngoyi t^: LA ty giA mua ciia ngAn hAng thuong myi noi Cdng ty thpc

hiyn thanh toAn.

Ty giA giao djch thpc tl khi dAnh giA lyi cAc khoAn mpc tiln t^ cd gdc ngoyi t tyi thdi dilm l^p BAo cAo tiki chfnh hppnhat dupe xAc djnh theo nguyen tAc:

-D6i vdi khoAn mpc phfin loyi 1A tAi sAn: Ap dyng ty giA mua ngoyi t^ cda ngAn hAng thuong myi noi Cdng ty thudngxuyen cd giao djch;

-D^i vdi tiln gdi ngoyi t^: Ap dyng t^ giA mua ciia chfnh ngAn hAng noi Cdng ty md tAi khoAn ngoyi t^-D6i vdi khoan myc phAn loyi 1A np phAi trA: Ap dyng Ty giA bAn ngoyi tA ciiy ngAn hAng thucmg myi noi Cdng ty thudng

xuyen cd giao djch.

T^t cA cAc khoAn chdnh l?ch t>' giA thpc tl phAt sinh trong ky vA chenh l^ch do dAnh giA lyi s6 du cAc khoan myc tin tcd gdc ngoyi t tyi thdi dilm IAp Bao cAo tAi chinh dupe hych toAn vAo kit quA hoyt d$ng kinh doanh ciia nAm tAi chinh.

Trong dd lAi chSnh I^eh ty giA do dAnh giA lyi sd du cudi ky cua cAc khoan myc tien t cd gdc ngoyi t khdng dupe sddyng dl phAn phdi Ipi nhu$n ho$c chia cd tdc.

2.6. Tiln vA cAc khoAn tuvng dmmg tik

Tiln bao gdm tiln m$t tyi qu?, tiln gdi ngAn hAng khdng ky hyn. CAc khoAn tuong duong tiln 1A cAc khoAn dlu tu ngAnhyn cd tlidi gian thu hdi khdng quA 03 thAng kl tu ngAy dAu tu, cd tinh thanh khoAn cao, cd khA nAng chuyln ddi dl dangthAnh cAc lupng tiln xAc djnh vA khdng cd nhilu rui ro trong chuyln ddi thanh tiln.

Cong ty Cd phSn Thu6c sdt trung Vift NamBio cdo tli chioh hpp nhitSd 102 Nguyln Dinh Chiiu, Phucmg Da Kao, Qun 1, TP H6 Chi MinhNdm t&i chinh kit thiic ngdy 31/12/2016

2.7. Cic khodn din tir tdi chfnh

Cdc khodn ddu tu n&m giU din ngdy ddo hgn bao gom: Cdc khoin tiin guri ngdn hdng c6 ky hyn (bao g&m cd cdc loyi tinphiiu, ky phiiu), trdi phiiu, cd phieu uru d&i ben phdt hdnh bat bupc phdi mua lyi tyi thfri diim nhit djnh trong tucmg lai,cdc khodn cho vay,... dupe n&m gi& din ngay d^o hyn vdi myc dich thu lai hdng ky va cdc khodn ddu tu ndm giO1 din

ngdy ddo hyn khdc.

Cdc khodn ddu tu v&o cdc cdng ty con, cdng ty lien doanh lien kit mua trong nSm dupe bdn mua xdc djnh ngdy mua, gidphi khodn d^u tu vd thyc hi^n thii tyc kk toan theo diing quy dinh ciia Chuan myc ke toan "Hyp nhdt kinh doanh" vd"Bdu tu vao c6ng ty lien doanh lidn k^t". Trong Bdo cdo tdi chinh hop nhit cdc khodn diu tu vdo cbng ty lidn kit dupe kS

todn theo phuong phdp von chu sd hCfu.

Cdc khodn ddu tu vdo cdng cy vSn ciia don v; khdc bao g^m: cdc khodn diu tu vdo cfing cy v6n cOa don vj khdc khongco quydn kiem soat, d6ng kiem sodt hodc co anh hudng dang ke doi vdi bdn dupe diu tu. Gid tr| ghi si ban diu ciia cdckhodn diu tu nay dupe dupe xdc djnh theo gid g6c. Sau ghi nh$n ban diu, gid trj ciia cdc khodn diu tu ndy dupe xdc djnh

theo gid goc tru di dy phong gidm gid khodn diu tu.

Cd tiic nhdn bang c6 phieu chi thyc hi^n ghi nh$n s6 lupng cd phiiu dupe nh$n, khong ghi nh$n tang gid trj khodn diu tu

vd doanh thu ho^t d^ng tdi chinh.

Dy phdng gidm gid cdc khodn diu tu dupe lp vdo thdi diim cuii nSm cy thi nhu sau:-Odi vdi khodn diu tu nim gi& lau ddi (khdng phan loyi Id chung khodn kinh doanh) vd khdng cd dnh hudng ddng ki

ddi vdi ben dupe ddu tu: neu khodn diu tu vdo cd phidu nidm yet ho^c gid trj hpp ly ciia khodn dau tu dupe xdc djnhtin cdy thi vi^c l$p dy phdng dya tren gid trj thj trudng ciia cd phieu; neu khodn ddu tu khdng xdc djnh dupe gii trj hpply tyi thdi di^m bdo cdo thl vi^c l^p dy phdng cdn cii vao Bdo cdo tdi chinh tyi thdi diim trich lp dy phong cua bdn

dupe dau tu.-Ddi vdi cdc khodn diu tu ndm gift din ngdy ddo hyn: cdn cur khd ndng thu hii di l$p dy phdng phdi thu khd ddi theo

quy djnh ciia phdp lut

2.8.Cdc khodn np phdi thu

Cdc khodn phdi thu dupe theo ddi chi tiit theo ky hyn phdi thu, dii tupng phdi thu, loyi nguyfin t^ phdi thu, vd cdc yiu t6

khdc theo nhu ciu qudn ly ciiy Cdng ty.

Dy phdng np phdi thu khd ddi dupe trich lip cho cdc khodn: np phdi thu qud hyn thanh todn ghi trong hpp ddng kinh ti,cac khi udc vay np, cam kit hpp ddng ho$c cam kit np vd np phdi thu chua den hyn thanh todn nhung khd cd khd n5ngthu hdi. Trong dd, vjyc trich l|p dy phdng np phdi thu qud hyn thanh todn dupe Cdng ty cdn cii vdo thdi gian tra np gdctheo hpp ddng mua bdn ban diu, khdng tinh din vi^c gia hyn np gi&a cdc ben vd np phdi thu chua din hyn thanh todnnhung khdeh np dd ldm vdo tlnh tryng phd sdn ho?c dang lam thii tyc gidi thi, mit tfch, bd trdn.

2.9.Hdng tin kho

Hdng tin kho dupe ghi nh$n ban ddu theo gid gdc bao gom: chi phi mua, chi phi chi biin vd cdc chi phi lidn quan tryctiep khdc phdt sinh de cd dupe hdng ton kho d dja diim vd tryng thdi tyi thdi diim ghi nh^n ban diu. Sau ghi nhyn bandiu, tyi thdi diim l|p Bdo cdo tdi chinh neu gid trj thudn cd the thyc hiyn dupe ciia hdng tdn kho thip hpn gid gdc thihang tdn kho dupe ghi nhyn theo gid trj thuan cd thi thyc hin dupe.

Gid trj hdng tin kho dupe xdc djnh theo phuong phdp binh qudn gia quyin thdng.

Hdng tdn kho dupe hych todn theo phuong phdp ke khai thudng xuydn.

Cfing ty C6 phin Tbuic sit trung Vi^t Nam•,Bio cio tii chfnh hpp nhitS6 102 Nguyln Binh Chiiu, Phudng Pa Kao, Qujn 1, TP HJ Chf MinhNjm tii chfnh kit thuc ngiy 31/12/2016

Phuong phip xic djnh gii trj sin phim dd dang cudi ky: Chi phf sin xuit kinh doanh dd dang dupe t$p hpp theo chi phf |phit sinh thyc ti cho timg loyi sin phim chua hoin thinh.I

Dy phdng giim gii hing tin kho dupe lip vio thdi diim cudi nim cin cd theo si chinh lich giOa gii gdc ciia hing t^n •kho Idn hon gii trj thuin cd thi thyc hi$n dupe.1

• i

2.10.Tii sin cd djnh, Tii sin ci djnb thai tii chfnh vi Bit d$ng sin diu tuj

Tii sin c6 djnh hdu hlnh, tii sin ci djnh vd hlnh dupe ghi nh$n ban diu theo gii gdc. Trong qui trinh sir dung, tii sin cd Idjnh httu hinh, tii sin cd dfnh vd hinh dupe ghi nhn theo nguyen gii, hao mdn lu^ kd vi gii trj cdn I9J.\

Khiu hao tii sin cd djnh dupe trich theo phuong phip dudng thing v^i thdi gian khiu hao dupe udc tfnh nhu sau:,j

-Nhi ciia, vt kiin true08-20 nim]-Miy mdc, thiit bj05 -10 nim• 'Jj,

-Phuong tin v|n tii.08-10 nim .1

-Thidt bj vin phdng03-05 nim\

•Quydnsddyngdit40-45 nim^

-Phin mdm quin I^03 nim^"9

2.11.Chi phf tri tnrde1

Cic chi phf di phit sinh lin quan din kit qui ho?t ddng sin xuit kinh doanh cua nhiiu ky ki toin dupe h^ch toin vio Y|chi phf tri tnrde di phin bd din vio kit qui hoyt ddng kinh doanh trong cic ky ki toin sau.•> ;s

-4

Vide tfnh vi phin bd chi phf tri trudc dii han vio chi phf sin xuit kinh doanh timg ky ki toin dupe cin cur vio tfnh chit, ^mdc dd timg lopi chi phi dd Iya chpn phuong phip vi tidu thirc phin bd hpp ly. Chi phi tri trudc dupe phin bd din vio I

chi phf sin xuit kinh doanh theo phuong phip dudng thing.^"1

• 3Lpi thi kinh doanh phit sinh khi cd phin hda doanh nghi^p Nhi nude dupe phin bd din tdi da khdng qui 3 nfim.-

2.12.Cic khoin np phii tri..

Cic khoin np phii tri dupe theo dOi theo ky h?n phii tri, ddi tupng phii tri, loyi nguydn ti phii tri vi cic yiu td khic |theo nhu ciu quin ly ciia Cdng ty.j

1• • • • i

2.13.Cic khoin vay.

Cic khoin vay theo ddi theo timg ddi tupng cho vay, tiirng khd udc vay np vi ky h^n phii tri ciia cic khoin vay. Trudng ^

hpp vay, np bing ngoai t^ thi thyc hin theo ddi chi tiet theo nguy^^n t?.,A-

2.14.Chf phf df vayi

IChi phf di vay dupe ghi nh$n vio chi phf sin xudt, kinh doanh trong nim khi phit sinh, tr^^chi phf di vay HSn quan tryc :itiip den vi c diu tu xiy dyng ho^c sin xuit tii sin dd dang dupe tinh vio gii trj cua tii sin dd (dupe vdn hoi) khi cd du ,,cic di^u ki^n quy djnh trong Chuan myc Ki toin Vi^t Nam sd 16 "Chi phf di vay". Ngoii ra, d6i vdi khoin vay riing i^phyc vy vi^c xiy dyng tai sin cd djnh, bit dpng sin diu tu, 19J vay dupe vdn hda kd ci khi thdi gian xiy dyng dudi 12 <1

thing.••r-

Cdng ty Cd phan Thuoc sit triing Vi|t NamBio cio tii chinh h^p nhalS6 102 Nguydn Pinh Chiiu, Phudng Da Kao, Qujn 1, TP H^ Chi MinhNam tii chinh kit thiic ngay 31/12/2016

2.15. Chi phi phai tri

Cic khoin phii tri cho hing h6a djch vy da nh$n dugc tu ngudi bin hoc da dugc cung cdp cho ngudi mua trong ky biocio nhimg thuc ti chira chi tri vi cic khoin phii tri khic nhu: chi phi ISi tien vay phii tri dugc ghi nhn vio chi phi sinxuit, kinh doanh cua ky bio cio.

Vi^c h^ch toin cic khoin chi phi phii tri vio chi phi sin xult, kinh doanh trong nim dugc thyc hin theo nguydn ticphii hgp gifta doanh thu vi chi phi phit sinh trong nim. Cic khoin chi phi phii tri sd dir^e quyit toin vdi si chi phi thyctfi phit sinh. S6 chinh l^ch gifta s6 trich trudc vi chi phi thyc ti dirge hoin nh^p.

2.16.\'^nchusohflTi

Von dau tir ciia chi sd hftu dirge ghi nh$n theo so von thyc gdp cua chu sir hfru.

V6n khic thu^c V6n chu sd httu phin inh s6 v^n kinh doanh dirge hinh thinh do b6 sung tir kit qui ho^t d^ng kinhdoanh ho^c do dirge t$ng, biiu, tii trg, dinh gia l^i tii sii^(neu dirge phep ghi ting giim Vdn diu tir cua chu so hQn).

Lgi nhu^n sau thue chira phin phoi phin inh ket qui kinh doanh (lai, IS) sau thu^ thu nh$p doanh nghigp vi tinh hinh

phan chia lgi nhun ho$c xir 1^ IS ciia Cong ty. Vic phan phfli lgi nhu^n dugc thgc hi^n khi Cong ty c6 lgi nhuin sauthue chira phin ph^i khong vugt qua mire lgi nhun sau thue chira phin ph6i tren Bio cio tii chinh hgp nhit sau khi dilo^i trir inh hudng ciia cic khoin lii do ghi nhn tur giao djch mua gii ri. Truing hgp tri c6 tiic, lgi nhu|n cho chii sithCtu qui mile s6 lgi nhuin sau thui chua phin ph6i dugc ghi nhin nhu tru^mg hgp giim v6n gop. Lgi nhu^n sau thu^

chua phan ph^i cd th^ dugc chia cho cic nhi dau tu dga tr^n ty 1^ g6p v6n sau khi dugc D^i h^i c5 ddng/Hgi d^ng quintrj ph^ duy^t vi sau khi da trfch lip cic qu^ theo Biiu lg C6ng ty vi cic quy djnh cOa phip luit Vigt Nam.

C6 tile phii tri cho cic c6 dflng dugc ghi nhin li khoin phii tri tren Bing Cin d6i ki toin ciia Cflng ty sau khi c6 th^ngbio chia co tile cOa H^i d6ng Quin trj Cdng ty vi thong bio ngiy ch6t quyin nhin cd tile ciia Trung tint Liru k^ chiing

khoin Vit Nam.

2.17. Doanh thu

Doanh thu h&n hdngDoanh thu ban hing dugc ghi nhin khi ddng th^i thda mSn cic diu ki^n sau:-Phin Idm rui ro vi lgi ich gin lien vdi quydn so hDu sin ph&m ho$c hang hda da dugc chuy^n giao cho ngu^i mua;-Cdng ty khdng cdn nim gift quydn quin ly hing hda nhu ngudi sd hftu hing hda ho$c quyin kiem soat hing hda;

-Doanh thu dugc xic djnh tuong ddi chic chin;-Cdng ty da thu dugc ho^c sS thu dirge lgi ich kinh ti tir giao djch bin hing;

-Xic djnh dugc chi phi lien quan din giao djch bin hing.

Doanh thu cung cdp dfch v^-Doanh thu ban hing dugc ghi nhin khi ddng thdi thda man cic di&u ki^n sau:

-Doanh thu dugc xic djnh tuong ddi chic chin;-Co khi ning thu dugc lgi ich kinh te tir giao djch cung cip djch vy dd;

-Xic djnh dugc phin cdng vi^c da hoin thinh vio ngay lip Bing cin ddi kd toin;-Xic djnh dugc chi phi phit sinh cho giao djch va chi phi de hoin thinh giao djch cung cdp djch vy dd.

Phin cdng vigc cung cfip djch vy da hoin thinh dirge xic djnh theo phucmg phip dinh gii cdng vic hoin thinh.

Cong ty Cfi phfin Thufic sit triing Vifit NamBio cio tii chinh hyp nhfitS6 102 Nguyln Binh Chifiu, Phucmg Da Kao, Qufin 1. TP H6 Chi MinhNfim tii chinh kfit thiic ngay 31/12/2016

Doanh thu ho^t d^ng tai chinhDoanh thu phit sinh tir tiSn Ifii, tifin bin quyfin, c6 tuc, lpi nhufin duyc chia vi cic khoin doanh thu ho^t dfing tii chinhkhic duyc ghi nhfin khi thda man ddng then hai (2) difiu kifin sau:

- Co khi nang thu duyc lyi ich kinh tfi tir giao djch d6;• Doanh thu duyc xic djnh tuong ddi chic chin.

2.18.Cic khoin giim trfr doanh thu

Cic khoin giim trir doanh thu bin hing, cung cip djch vy phit sinh trong nim gfim: Chifit khiu thirong m^i, giim gii

hing bin va hing bin bj tri i^i.

Cic khoin chifit khiu thirong mfii, giim gii hing bin, hing bin bj tri Ifii phit sinh cung k^ tifiu thy sin phim, hing h6a

djch vy duyc dieu chinh giim doanh thu ciia ky phit sinh. Truing hop sin phim, hing hoi, djch vy da tifiu thy tir cic k^trudc, dfin ky sau mdi phit sinh cic khoin giim trir doanh thu thi Cong ty ghi giim doanh thu theo nguyfin tic: Nfiu phitsinh trudc thdi diim phit hinh Bio cio tai chinh thi C6ng ty ghi giim doanh thu tr^n Bio cio tii chinh cia ky lyp biocio (ky trudc), va niu phit sinh sau th^i diim phit hinh Bio cio tai chinh thi Cong ty ghi giim doanh thu ciia ky phit

sinh (ky sau).2.19.Gii von hing bin>

Gii v6n hing bin trong n8m dir^c ghi nhn phil hyp vdi doanh thu phit sinh trong nim vi dim bio tuin thii nguyfin ticthin tryng. Cic trudng hyp hao hyt vyt tir hing h6a vuyt dinh miic, chi phi vuyt djnh miic binh thucmg, hing ton kho bjmit mat sau khi da trir di phfin trich nhi^m cua tfip thi, ci nhfin cd lien quan,... duyc ghi nhfin diy du, kjp thdi vio gii

von hing bin trong nim.

2.20.Chi phi tii chinh

Cic khoin chi phi duyc ghi nhfin vio chi phf tii chinh g6m:-Chi phi hofic cic khoin lo lien quan din cic hoyt dyng d4u tu tii chinh;

-Chi phf di vay v^n;-Cic khoin 16 do thanh \^, chuy^n nhiryng chdng khoin ngin hyn, chi phi giao djch bin chdng khoin;-Dy phdng giim gii chung khoin kinh doanh, dy phdng ton thit dfiu tu vio don vj khic, khoin lo phit sinh khi bin

ngo^i ty, 15 ty gii hdi doii...Cic khoin trfin duyc ghi nhfin theo t6ng s6 phit sinh trong nfim, khdng bit trir vdi doanh thu hoyt dfing tii chfnh.

2.21.Thufi thu uhfip doauh nghifip

Chi phi thufi TNDN hifin hinh duyc xic djnh trfin co sd thu nhfip chju thul uong n&m vi thuS suit thu^ TNDN trong nim

tii chinh hifin hinh.

2.22.Cic bin Men quanCic bfin duyc coi li lifin quan n^^u ben dd cd khi ning kiem soit hofic cd inh hudng ding kl d6i vdi bin kia trong vific ra

quyet djnh ve cic chinh sich tii chinh vi hoyt dyng. Cic bfin lifin quan ciia C6ng ty bao gfim:• Cic doanh nghifip tryc tifip hay giin tifip qua myt hofic nhifiu trung gian, cd quyfin kiem soit.Cdng ty hofic chju sy

kiem soit ciia Cong ty, hofic ciing chung sy kiem soit vdi Cong ty, bao gom ci cong ty my, cong ty con vi cong ty lifin

kfit;-Cic ci nhan tryc tip hofic giin tifip nfim quyfin bifiu quyfit cia C6ng ty mi cd inh hudng ding kfi dfii vdi C6ng ty,

nh&ng nhin sy quin ly chii chfit ciia Cong ty, nh&ng thinh vifin mfit thifit trong gia dlnh ciia cic ci nhin niy;-Cic doanh nghifip do cic ci nhin neu trfin nfim tryc tifip hofic giin tifip phfin quan tryng quyfin bifiu quyfit hofic cd inh

hudng ding kfi tdi Cdng ty.Trong vific xem xfit timg mfii quan hfi cua cic bfin lifin quan dfi phuc vy cho vific Ifip vi trinh biy Bio cio tii chinh hypnhit, Cdng ty chu y tdi bin chit ciia moi quan hfi hart li hinh thuc phip ly ciia cic quan hfi do.

3,863,510,436 (10,560,000) 6,597,965.347

2,446,766,932 (10,560,000) 2,948,525,287

3,500,000,000149,440,060

745,085,000

671,658,504• Ba U Thj Anh Kim-Cong Ty TNHH Thuong MjiVaKJThuit

VsnUbn-C6ng ty TNHH Sdn xult Thinmg mgi Co khf

Hing Chau

• Cic khodn trd trudc ngubi bin khdc

VNDVNDDU phongGiatrjDp ph6ngGid tri

224,040,902 175,569,593b) Phii thu cAi khich hing li cic Ui li(n quan(Xem thdng tin chi tiit ttfi Thuyit minh 3 7)

i. TRATRirtjICCHONGC^^lRANNGANHAN

228,862,373,617 241,918,666,349

20,951,674,92121,456,623,66013,778,490,138

5,981,646,1484,887,354,8703,226,396,6663,711,550,7943,885,574,0173,751,924,5853,867,301,9963,442,580,6242,700,508,9002,900,100,378

147,376,938,652

20,508,523,99916,228,142,78812,168,072,276

5,981,646,1484,887,351,5844,239,313,8564,184,163,956

912,013,0004,224,861,465

25,514,2732,627,791,2714,412,784,9903,150,649,530

145,311,544,481

•) Phii tbu cii. khich Ung chi tilt theo khich hing d si dir l*n

-C6ng ty TNHH Sin xult vi Thuong mgi Tti Anh

-C6ng ty TNHH Thuong mgi N6ng Phit-C6ng ty Vipesco Cambo-Doanh nghi^p Tu nhan Ngpc L^i-H^ kinh doanh TrlnXu^n Mai

-HO kinh doanh U Van Lang-HO kinh doanh Minh Tri-Cong ty TNHH Duy Thanh.• HO kinh doanh Pham Duy Duong-HO kinh doanh Thanh Ha-COngty TNHH Hebei Elen (Medusa)-HO Kinh doanh Nguyln Minh Thuln

-COngtyTNHHPhiiNOng-Cac khoio phii thu khach hing khic

5. phaithungAn h^n cuakhach hang

Bdo cio tdi chfnh hop nhlt

Nam tdi chlnh kit Me ngdy 31/12/2016C6ng ty Cl phin Thulc sit triing Vi^t NumS6 102 Nguy8n Binh Chilu, Phufmg Ba Kao, Qujn 1, TP Hi Ch[ Minh

8,971,176,272

408,806,6142,462,017,678

2,057,898,080 :1.668,620,125

-

2,373,833,775

8,971,176,272

VND

Giatrj c6thi thu hli

38J68,965,635

17,749,328,9582,462,017,6782,057,898,0804,887,354,8702,492,249,789

2,738,470,112

5,981,646,148

38,368,965,635

VND

Gidglc

01/01/2016X

" f/

(26,598,000) t

(26,598,000) J

-

-

-

-

VNDDp phbng

865,561,592

865,561,592

9,051,821,019

1,093,595,670-

46,535,500

1,934,896,243

1,989,376,628

726,684,29910,000,000

249,845,8983,000,886,781

VNDGiatrj

01/01/2016

4,272,011,051

2,239,911,3961.139,130,761

652,839,775-

-

240,129,120

4,272,011,051

VND

Gia trj c6thi thu hli

39,826,387,077

19,415,338,0892,278,261,5212,057.898,0804,887,351.5842.492,249,789

2,713,641,8665,981,646,148

39,826,387,077

VND

GiAglc

31/12/2016

(38,520,900)

(38,520,900)-

-

VNDDp phbng

2J62.801.592

2,362,801,592

7,492,973,718

1,228,356,159435,244,445

77,220,000

2,792',128,276

1,989,376,628

726,684,29916,000,000

227,963,911

VNDGiatrj

31/12/2016

t-Cickhodn phai thu khdc

+ He kinh doanh Nguyin Thi M^ng Tuyhi+ Dai ly Hung Duy^n

+ Hp kinh doanh Trctn Xudn Mai+ Doanh nghi^p hi nhdn Phic Tdi

Chdu

+ Cong ty TNHH Thuong mai vd djch vy Phi+ Doanh nghiip hi nhdn Ngpc Lpi

cdkhanangthuhlih?n thanh todn hoc chua qul han nhung khd

- Tong gi ttj ede kho^n phai thu, cho vay qu

8. N^XAU

- K^ cupc, ky qujb) Di hn

- Phai thu khac

- Dp thu lai tiln gin Ngln hdng- Ky cupc, ky qu^

chua holn chiing tit

- Phai thu Can b| cdng nhan vin tiln tam ling

chinh lai theo Bien ban Kilm todn Nha nude)

nam 2008 dl xii ly xoa np (Bin 2008 da dilu- Phai thu khach hlng kh6 d6i phit sinh trudc

coi thi sin giu h|

- Phii thu C6ng ty mua bin np chi phi tr6ng

- Phai thu tiln cho vay tCr qu)> xa h|i h6a chitBHYT, BHTN, thul TNCN

- Phai thu nguiri lao dpng vl KPCB, BHXH,- Phai thu vl cl hie va Ipi nhun dupe chiaa) Ngln hgn

7. PHAITHUKHAc •

S6 102 Nguyln Binh Chilu, Phuong Da Kao, Qu|n 1, TP HI Chi Minh Nam tii chinh kit thuc ngay 31/12/2016

li chinh hpp nhltBo do taCOng ty Cl phln Thulc sit tiding Vi|t Nam

7J87.541.848

70,880,000665,900,000

36,997,000373,636,364

1,388,700,0004,666,667

49,630,000-

1,615,313,6353,181,818,182

VND01/01/2016

17.353,116,681

14,880,00056,000,000

568,890,000811,700,000

11,000,123,914-

-

49,630,00054,760,950

1,615,313,6353,181,818,182

VND31/12/2016

(1): Dy an dang tym dimg do Ch6 cip phdp cua CO quan cd thim quyin.(2): Hi|n tyi C6ng ylnh L6 dit chit thai chua dupe co quan nha nude nghi^m thu cip cao nhit va cip giiy phip hoyt

ding.(3): Dy in diu tit m6 r$ng va cdi tyo Nha mdy N6ng dupe Blnh Dyong do Chi nhdnh C6ng ty Ci phin Thuic sat trOngViet Nam thyc hi|n. Dy an c6 Ting mtic diu ty 14,4 t^ ding

+ Nhd may sin xu^t n6ng dupe tyi Nam Djnh (1)+ Dy 4n bao wi m6i truimg va qydn 1^ chit thai (16 d6t chit thii) (2)a- Lap dat nha kinh san phcri cdt

+ Chi phi ddn bu giai phdng mat bang tyi Chi nhdnh 3+ Dy in Validamycin4 Chi phi diu ty cai tyo XI nghi^p Blnh Tri^u di sin xuit thuic gia dyng+ Chi phi di din tyi Khu dit 242 Kha Vyn Cin

+ Dy an diu ty md i^ng va cdi tyo nha mdy n6ng dupe Binh Dyong (3)4 Chi phi diu ty phin mint ki todn vd qudn \<l doanh nghiip4 H| thing xd 1J byi mui \il 1J thuic hyt Phd Bai - CN hui

4 Gdu tii day chuyin thuic hyt tyi xuimg Phu Bdi CN2

4 Chi phi thilt k6 duimg n$i b| tyi xudng Phd Bai.

150,768,792,129 (6,178,550.414) 183,957,630,587 (5,299,979,533)

10. CfflPHixAYDVNGCOBANDdDANG

78,668,949,476(3,150,675,296)66,311,458,215 (3,842,148,684)

641,075,404-1,092,023,080189,995,453-136,378,069

63,546,049,131(3,027,875,118)106,030,792,298 (1,457,830,849)

4,287,896,749-6,855,873,975

VND

3,531,104,950

VND

3,434,825,916

VNDDyphdngGia gicDy phongGia gic

- Hang mua dang di du^ng• Nguyen li|u, v^t li|u•Cong eg, dyng cy

•Chi phi san xuit kinh doanh dd dang•Thdnh phim

•Hdnghda

9. HANGT6NKHO

Bdo cdo tii chinb hpp nhit

Namtai chinh kltthiic ngay 31/12/2016C6ng ty Ci phin Thnic sit trilng Vi{t NamS6 102 Nguy8n Dinh Chiju, Phyimg Da Kao, Qu|n 1, TP Hi Chi Minh

llI • W

' 'M

•SaE

B

S P

^ m

^ •

5^ S ^

S ^

; •

a 3

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"-"

-|

-

^. 3 3

fl *

-. ^

^!S

^R

;

a ;;s?

i?s

S ^S K

^ <^

^ t

I^

5

If •S E

Si

St^

v 2

S5

3,327,684,094 2,873,769,859

1,401,442,8961,114,982,266

240,497,84827,731,25089,115,599

440,148,7402,454,369,218

233,824,837

199,341,299

472,465,112 135,617,449

30,516,04835,395,25169,706,150

74,143,028125,000,00038,492,849

217,536,13517,293,100

b) Dii ban-COng cy dyng cy ch6 phin b6-Chi phi siia chOa ldn chb phan bi

-TiOn thue kho tri trudc

-Chi phi khao nghi^m vi ding k^ sin phim tyi Campuchia-Chi phi tri trtrdc dii han khic

a) Ngin han-Cong cy dyng cy ch6 phan b6-Chi phi thiiO dit, thuO kho ch* phin bi-Chi phi bio hiim-Chi phi sira chda chb phin bi-C6ng cy dyng cy xuit dung

6,279,461,189

456,753,580

1,468,571,658

1,430,365,48038,206,178

7,748,032,847

VND

1,887,119,0605,860,913,787

Cng

26,312,920

127,600,000

101,287,08026,312,920

127,600,000

VND

127,600,000

Choong trinhphan mem

6J79,461,189

430,440,660

1,340,971,658

1,329,078,40011,893,258

7,620,432,847

VND

1,759,519,0605,860,913,787

Quy^^n st^dying dit

Nguyin gMSo dir dau nim

-Mua trong nSm

Sidircuiinfim

Gii trj hao m6n lay kiSO do diu n^m

-Khiu hao trong nam

Sddircudinim

GM trj cdn IgiTgi ngiy diu n^mT^i ng^y cuoi nam

13. CHIPHlTRATRlTtSC

12. TAI SAN C<5 BJNH V6 HINH

Bio cio tii chfnh hyp nhitNim Mi chlnh kit Ihuc ngay 31/12/2016

Cong ty CO phin Thuic sit trung \'ift NamS6 102 Nguyln Dinh Chilu, Phutmg Ba Kao, Qujn 1, TP HO Chi Minh

illlii

•• -s i

> ^•i

e ^

)N5f

S

a s

"

R ^

I 5 a ^

a"

111

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^

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^ 2

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d*IT38

132,469,148,242

63,081,827,80221,779,497,36011,058,873,88010,997,867,20010,760,072,400

7,396,468,8007,394,540,800

VND

n&ng Ira ti^S6c6kM

132,469,148,242

63,081,827,80221,779,497,36011,058,873,88010,997,867,20010,760,072,4007,396,468,8007,394,540,800

VND

GiStri01/01/2016

94.848,986,282

55,949,224,160

20,390,040,0003,474,948,0006,511,680,000

6,502,560,0002,020,534,122

VND

nfing tr^ n?So co kha

94,848,986,282

55,949,224,16020,390,040,000

3,474,948,0006,511,680,000

6,502,560,0002,020,534,122

VND

Giitrj31/12/2016

Pbii tri ngirtri bin chi tilt theo nhi cung dp

c6 so dir 16-n

-C6ngtyTNHH MTV NhyaVfl Song-C6ng ty Wuxi Yangsun Chemical-C6ngtyTNHHAdamaVi^tNam-C6ng ty Hunan Haili Chemical-C6ng ty JingJiang SinamYang IM&EX

-C6ng ty NongFeng AgroChem-Phiitracicdlituyngkhic

Tbdng tin chi tilt b^n quan din cic khoin vay ngin hf n:

(1)Hyp ding tin dyng si 2000-LAV-201600765 ngiy 23/03/2016 bao glm cic dilu khoin chi tilt sau:+ Myc dich vay: Bo sung von Iltu d|ng phuc vy sin xuit kinh doanh duyc quy djnh cy the trong KhI udc nh|n ny;

+ Thai hyn vay: Khong qui 06 thing cho timg ln nhn ny;+ Lai sut cho vay: Ap dyng cho tung lin giai ngin, li I5i suit cho yay do Eximbank cdng b6 c6 hi^u lye t^i thfh difim

giai ngan;+ Phuang thiic bio dim: Vay khfing c6 tii sin dim bio;+ S6 du ny g6c t^i th^ dim 31/12/2016 li 15.700.000.000 VNE vi 366.590 USD (tirongdirong 8.369.213.860 VND).

(2)Hyp d6ng tin dyng s6 16.2110114/2016-HDTDHM/NHCT900-VIPESCO ngiy 01/07/2016 bao g^m cic di^u khoin

chi ti^t sau:+ Myc dich vay: B6 sung v6n liru d^ng;+ Th6i h^n vay: Kh6ng qui 06 thing cho tCrng iltn nh$n ny,+ LSi suit cho vay: Ap dyng lii suit tha n& c6 diiu chinh;

+ Phirong th^-c bio dim: Vay kh^ng c6 tii sin dim bio;+ S6 du ny g6c t^i thdi dim 31/12/2016 li 29.073.540.826 VND.

Tbdng tin chi tilt li^n quan din cic khoin vay dii h^n:

(3)Vay ci nhfin kh6ng c6 hyp d^ng+ Myc dich vay: Phyc vy ho^t dyng sin xult kinh doanh;

+ LSi suit cho vay: 0%; ,

15.

Bio cio tii chinh hyp nhltNimtiichinh kit thiicngay 31/12/2016

Cong ty cl phan Thuoc sit tring Vift NamS6 102 Nguyen Dinh Chiiu, Phuong Pa Kao, Qu|n 1, TP Hi Chf Minh

li ii•g -

.

II •i^

!it••

=

ii 1II 4 3

^^

Siti^iI:•I5?

?3i

tsin

ll 118

^iii^;

^PP

PP

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o

O ^

ft n

ft f

t

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V

z spsi^II

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|:-11^1

^Q

m ^

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o ^

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^ ^

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10,077,919,238

I 873 242 56995,905,13326,897,524

153,553,6542,149,598,8806,401,217,001

-

729,889

53,652,3301,472,721,138

VND01/01/2016

12,167,605,188

1,891,223 323124,585,69926,897,524

153,553,6542,196,260,2008,484,066,401

100,000,000613,889

•56,823,82362,785,990

1,264,306,0892,748,796

VND31/12/2016

Phai trd khdcCdcqupxd hdi cua Cdng ty

Phai trd chi phi bdn hang tqi ede cua hang thudc Chi nhdnh Hu4Phai trd Cdngtytnua bdn net tiin sir dyng v$t tugiuhdCic khoin phii tri phii nip khicC6 tdc, Ipi nhuin phai ttiNhin ky quy, ky ctrpc ngin hgn

Bio hiim thit nghiipBio hiem y ti

BiohiimxihiiKinh phi cdng doin

Tii sin thia chd giii qnyk

(1) Chi phi hS tra bin hing dupe trich trade theo cic Bio cio tdng k6t chttong trinh hS trp bin hing hing thing vi hingquy do Phdng Kinh doanh Cdng ty lip vi T6ng Giim ddc Cong ty phi duyit.

18. PHAITRA NG AN HAN KHAC

18,211,298,10616,173,929,6977,395,064,0323,702,400,000

527,424,6831,399,055,678

26,133,786,82T21,275,385,375

VNDVND

•Chiphih8titrbinhing(l). Chi phi to choc hoi nghj khich hing•Trich trade chi phi phii tri khic

17. CHI PHl PHAI TRANG.ANH^N

B^o cio tii chlnh h<rp nhit

Nim tii chinh kit thic ngiy 31/12/2016

C8ngtyCSplianThu6cs.SttrilngViftN.nlS6 102 Nguyen Dinh Chiiu, Phtrong Ba ICao, Qujn 1, TP HS CM Minh

34,943,988,000 31,449.589,200

19,568,633,600

244,607,920,000 174,719,940,000

174,719,940,000 174,719,940,00069,887,980,000

N5m2015

100%

20.34%8.43%

20.23%51:00%

%

N5m 2016

174,719,940,000

35,529,160,00014,735,580,00035,348,000,00089,107,200,000

VND

Ipi nhufn

100%

20.34%8.43%

20.23%51.00%

%

phJn phdi cd tire, chia

244,607,920,000

49,740,830,00020,629,810,00049,487,200,000

124,750,080,000

VNDBAu nAmCuSi nam

V6n dAu tu cua chii si hCtu

-V6n gdp Sou n&m

-Von gdp tOng trong n&m

• V6n gdp giam trong n&m-VdngdpcudinOmCo tic, Igi nhu|n da chia-Cd tuc, l(/i nhut$n chia trin I^i nhu$n n&m trudc

-Cd tuc, Igi nhu&n tgm chia trin Igi nhu^n n&m nay

T|p doAn H6a chit Vi|t Nam6ng Nguyln Bt^^ ThuinBA LAm Thj MaiCAc c6 dong khAc

b) Chi ti^t v6n diu tir cut chu si hfru

(3)Can cH theo Nghi quy^ Hi (16ng quAn trj sfl 09/2016/NQ-TST-HDQT v^ vi^c t^m t^ng c6 ttrc 2016, C8ng ty da thychin t?m umg c6 tuc cho cic c6 ddng t^i ng&y chdt danh sAch theo ty I 8% v6n di u 1 mdi (tirong ling m5i c6 ph^n nh^n

800 dfingj.

(4)KhoAn thu^ truy thu n$p b6 sung tu ph^n thu nh^p khdng duyc hir^ng uru dai thu^ giai do^n 2012 - 2013 theo BiAn

bAn kilmtrangAy01/09/2016

47,773,470,647350,750,000500,000,000

34,968,957,1204,787,151,0814,777,741,6312,388,870,815

VND

34,378,569

24,969,1199,409,450

-

_

VND

47,739,092,078350,750,000500,000,000

34,943,988,0004,777,741,6314,777,741,6312,388,870,815

VND

TdngThu lao H$i ddng Quan trj vd Ban kidm soit (

Thudng Hpi ddng Qudn tn vd hodn thdnh k6 hogchChi trd c6 tiicTrich Quy Khen thudng philc l(ri

Trich Quy BSu tu phdt tri^nTrich QuJ Dp trtt b6 sung V6n diSu 16

(1)Can ai theo Nghi quyt si 01-2016/NQ-TST-BHBCB cua Dei hO" d6ng d ddng ngiy 21/05/2016, C6ng ty (15 thiichiyn phit hdnh va niem y6t b6 sung 6.988.798 Cd phiSu til ngudn Quy dp trO bd sung v6n diu 1^ vd Quy diu tu phdttriln, theo ty 16 mi c6 ddng hi6n hOu tgi ngdy chot danh sich so hOu 10 cd phi^u s6 dupe nh$n thdm 4 cd phidu.

(2)Theo Nghi quy^ s6 01-2016/NQ-TST-BHDCD cito Dpi hdi ddng c4 ddng Cdng ty me - Cdng ty C^ ph^n Thu^c sittrung Vi^t Nam ngay 21/05/2016 vj Thdng bdo cda Hdi ddng Thanh ui6n Cdng ty con - Cdng ty TNHH Sin xuit Ndng

du^e Vi sinh Viguato ngiy 22/03/2016, Cdng ty cdng bd vide phdn phdi Iqi nhu|n nSm 2015 nhu sau:Cdng ty me Cdng ty conT^ng

Bio cio tSi chinh hyp nhit

Nta tii chinh kftthuc ngay 31/12/2016Cdng tyCiphluThudc sit trhngVidt NamSd 102 Nguydn Binh Chi6u, Phudng Da Kao, Qu^n 1, TP H6 Chi Minh

355,142,661

VND

55,011,157300,131,504

QuyiV/2015

273,910,820,430

412,788301

VND

26,465,631377,828,898

8,493,772

QuyIV/2016

267,248.213,644

252,726,846,181 269,719,414,19013,597,147,101 3,821,561,389

. 924,220,362 369,844,851

-Chiitkhiuthuongmai

-Giim gii hing bin-Hing bin bj tii lai

22. CAC KHOAN GlAM TRt" DOANH THU

Doanh thu bin hingDoanh thu gia cdngDoanh thu cung cip djch vp

VNDVNDQuyiV/2016 QuyIV/2015

86.260,162,122

8,959,497,18777,300,664,935

VND01/01/2016

10,00017,471,99417,471,99417,471,99417,471,99417,471,994

01/01/2016

23,482,841,524

2,388,870,815

21,093,970,709

VND31/12/2016

10,00024,460,79224,460,79224,460,79224,460,79224,460,792

31/12/2016

21. tOngdoanhthubAnhAngvAcungcApd^chvv

Don vj tinh

20. CAC KHOAN MVC NGOAI BANG CAN B6l k TOAN

Ngogi I^ cic logi

DA la MJ

-Quydiutuphittriin-Quy khic thuAc vin Chi sd hdu

S6 lu^ng ci phiiu ding ky phit hinhS6 lining ci phiiu da bin ra cOng ching

-Ci phiiu phi thOngSi lin^ng cO phieu dang luu hinh-CO phiiu phi thdng

Menh gia cO phiiu dang luu hinh (VND):

e) Cic qu^ cda CAng ty

d) CO phieu

Bio cio tii chinh hop nhitNipt tii chinh kit thiic ngay 31/12/2016

CAngtyCAphinThuAcsiltrOngViAtNam56 102 Nguyln Binh Chiiu, Phuqng Da Kao, Qujn 1, TP HA Chi Minh

47,046,899,17741,008,430,01

1,967,513,5111,189,725,201

10,382,722,2215,888,117,043468,583,851175,695,081

16,655,778,38427,530,919,960

11,533,832,12312,262,441,892

Chi phi nguydn li u, vgt liguChi phi nhdn c6ngChi phi khlu hao tai sin ci din

Chi phi djch vy mua ngotliChi phi khac bang ti^n

VNDVNDQuyiV/2016 QuyiV/2015

4.988,443,968

QuyiV/2016QuyiV/2015VNDVND

672,454,458 622,707,8912,525,142,507

654,740,447

1,135,336,556

770,000

2,887,684.291 9.000,658,182

1,529,626,85717,688,9137,819,490,921

278,242,43824,831,7811,079,814,996 1,048,867,623

VNDVNDQuy 1V/2016CWIV/2015

169,577,919.525189.860,915,44611.318,288.5392,077,844.124

29,524,358• 145,166,952

909,713,093(4,050,245,310)

181,835,445,515188.033.681,212

VNDVNDQuyiV/2016QnylV/2015

24. CHI PHi BAN HANG

Lhi ti^n vayChiet kh^u thanh todn

Lo ch^nh lech ty gia phit sinh ILo chenh lech ty gia do danh gia Igi s^ du cuii

Chiphlthichinhkhac

25. CHI PHi TAI CHiNH

Lai tin gui, ti^n cho vayC6 tuc, ]pi nhugn dupe chia

Lai chenh l#ch ty gia phdt sinh tipng namLai ban hing trichSmDoanh thu hppt d^ng tai chlnh khic

24. DOANH THU H0.4T DONG TAI CHINH

GiS vn cila thinh phjip At MrGia v6n cya ho?t dng gia cdn^Gii v6n cua dich vy da cung ciDy phdng giam gia hing t^n kho

23. GIA V6N HANG BAN

Bio cio tii chinh hyp nhitNiim ai chlnh kit thiic ngiy 31/12/2016

COng ty Cb ph^n Thu^c sit tr^ng Vi^t NamSo 102 Nguygn Dinh Chi6u, Phufrng Da Kao, Qu^n 1, TP H& Chi Minh

(686,180,922)

Quy IV/2016Quy IV1201SVNDVND

299,665,4858,500,000

(695,327,105) 90,989,518646,183 109,448,526

XO ly cic chi phi nghiin ohi tin dpng khdng kha thi

Cic khoin hi phjtChi phi liin quan din bii thudng vi hi Up di ddi tai si 242 Kha Vn Cin

Chi phi khic

29. CHIPHlKHAC

(•) Trong dd, thu nhgp thu^n tit bin din gii tii sin Iff n dt tai Khu d^ si 240 Kha Van Cin, Phudng Hi{p Blnh Chinh,Qu^n Thu Blic 14 35.949.706.071 ding (bao gim thu nhSp tit nhupng b4n 37.363.636.363 ding, gii ttj cdn lai vi chi phinhupng bin tii sin 14 1.413.930.292 ding) vi thu nhip thuin tu thanh ly. nhupng bin cic Tii sin ci djnh khic 14(183.680.870) ding.

1,978,521,929 Ull.500,736

44,342,679

VND

57,000,000155,031,862233,146,419

20,049,99918,772,728

Qu^ IV/2015

22.016^83.417

2^260,644,6071,531,331,3071,825,484,919

71,384,578

98,386,41016,168,594,461

203,226,291

VND

Qu^ IV/2016

27,529,477 J84

140,739,639666,178,417

1,586,437,691

2,489,233,028

153,664,58122,082,006,872

411,217,156

VNDQuylV^OldQuyIV/2015

Thu nhip tCr nhirpng bin, thanh ly tii sin cA dinh (*)Bin v$t tu, phi liiu thu hii

Thu djch vy thii nghi^m muTien boi thudng giai piling mit bingTiin bSi thircmg vi hS hv di din tai s* 242 Kha Vjn CinXit ly chi phi khiu hao cha tii sin hinh thanh tu ngu^n kinh phi di khiu hao h*lnhung chua giam nguon

Thu nhap tit giam gii Id hing mua nlm 2015Thunhipkhic

28. THUNHAPKHAC

Chiphinguyinliiu, vitliiuChi phi nhin cdngChi phi khiu hao tii sin ci djn

ChiphidyphdngThui, phi, vh 16 phi

Chi phi djch vy mua ngoiiChi phi khic hang tiin

27. CHI PHI QUAN LY DOANH NGHlfP

Bio cio til chfnh hop nhitNim tti chinh kitthic ngiy 31/12/2016

Cong ty Ci phin Thuic sit trung Vi(l NamSo 102 Nguyen Binh Chiiu, Phudng Da Kao, Qu$n l.TPHOChlMinh

VNDVNDVNDVND86,629,727,510- 49,423,523,554

238,718,148,927 (35,554,376,026) 251,836,048,960 (29,397,789.363)10,000.000,000

1,419,926.091- 1,419,926,091-

336,767,802,528 (35,554,376,026) 302,679,498,605 (29,397,789,363)

Dp phdngGii gocDp phdngGiagAc

441,068.645,875529,446,131,79990,096,158,34076,851,971,377

7,352,523,0746,912,429,486

93,955,790,997116,471,119,42624,119,267,66232,852,941,410

656^92^85,94?762,534,593,499

31/12^016

Tii sin til chlnhTiAn va cic khoan tuong dtumg tiAn

Phai thu khich hing, phii thu khicCic khoan cho vay

Diutudiihan

33. C6NG CV TAl CHfNHCic loai cdng cp tii chinh cua CAng ty bao gAm:

Chi phi nguycn li^u, vgt liuChi phi nhin cdngChi phi khdu hao tii sin cA dinh

Chi phi dich v\t mua ngoiiChi phi khic bang tiAn

VNDVND

2.6393.143

Lpi nhu$n thuAn sau thuALpi nhuOn phdn bA cho cA phiAu phA thAngCA phiAu phA thAng dang luu hAnh binh quAn bong nAm

Lii ctt bin trin cA phlcu

CAng ty chua cA dp tlnh trlch Quy khan thtidng, phtic l(ri bin Lqri nhugn sau thuA cho nim tii chlnh kit thuc ngay

31/12/2016.

32. CHI PHf SiN XUAT KINH DOANH THEO \tV T6

76,883,545.408 46.113,495,280

76,883,545,408 46,113,495,280

24,460,79217,471,994

VNDVND

31.

Vipc tinh toin lai co ban tiOn c^ phi^u c6 th phin ph^i cho cic cA dSng sd hOu cA phAn phA thAng cila CAng ty Aupcthpc hiAn d|ra trSn c^c sA liAu sau:

NIm2016N8m 2015

18,244,786,398 10.680,754,513

10,565,764,605114,989,908

17,491,115,650

753,670,748Chi phi thui thu nhjp doanh nghiAp hiin hinh tpi CAng ty m?Chi phi thus thu nhpp doanh nghipp hiAn hinh tpi Cdng ty con

Chi phi thui TNDN hi|n hinh

30. CHI PHt THL'^ THU NHAP DOANH NGHlf P Hlf N HANH

Bio cio tii chfnh hpp nhitNam tii chitlh kjtthlic ngiy 31/12/2016

CAng tyCiphinThpAc sit trilngViit NamSi 102 Nguyen Binh Chiip, Phpbng Ba Kao, Qujn 1, TP HA Chi Minh

31/12/201601/01/2016Nyph&itrit&ichfnfa VNDVNDVay va ny 53,170,146,68043,176,737,150Phai tra ngiroi bin, phii tri khic 107,016,591,470142,547,067,480Chi phi phai tri 26,133,786,82121,275,385,375

186,320,524,971206,999,190,005

Tii sin tii chfnh vi ny phii tri tii chfnh chira duyc dinh gii ^^i theo gii trj hyp ^^ tai ngiy k^t thtic n5m tii chfnh do

Thong \u sfi 210/2009/TT-BTC vi cic quy djnh hin hinh yfiu ciu trinh biy Bio cio tii chinh vi thuyfit minh thfing tindfii vcri cfing cy tii chinh nhung khong dua ra cic huong din tircmg duong cho vifc dinh gii vi ghi nh|n gii trj h^p lyciia cac tii sin tai chfnh va ny phii tra tai chinh, ngoyi trtr cic khoin tn'ch l^p dy phong ny phii thu kh6 doi va dy phonggiam gia cic khoin diu tir chtmg khoin da dtryc neu chi tiet t^i cic Thuyet minh lien quan.

Quin ty rui ro tii chfnh.Rui ro tii chinh ciia C6ng ty bao g^m rui ro thj tru^ng, nii ro tfn dyng vi rOi ro thanh khoin. C6ng ty dS xiy dyng h^th6ng kiim soit nhim dani bio sy cin bang 6 mire hyp ty gitta chi phi rii ro phit sinh vi chi phf quan ly rOi ro. BanGiam doc Cong ty c6 trich nhi^m theo d<5i quy trinh quin ty rui ro di dam bio sy cin bang hyp ly gi&a rui ro vi kiem

Rui ro th\ tru&ngHo^t dyng kinh doanh cua Cong ty s chu yu chju nii ro khi c6 sy thay d6i v^ gii, ty gii hdi doii vi lii suit.

Rui ro vk gii:C6ng ty chju rOi ro vk gii cia cic c6ng cy v6n phit sinh tCr cic khoin diu tu c^ phiiu ngin han vi dii h^n do tfnh khongchic chin vi gii tircmg lai cua co phi^u diu tur. Cic khoin diu tu co phieu dii hyn duyc nim gitt vdi myc dich chien lirycliu dii, tyi thin diim kit thuc nim tii chfnh C&ng ty chua c6 ki hoych bin cic khoin diu tu niy.

Riii ro vi ty gii h6i doii:Cong ty chju rui ro vi ty gii do gii tri hyp ty cua cic luong tiin trong tuong lai ciia m^t c6ng cy tii chinh sS biin dng

theo nhffng thay d6i ciia ty gii ngoyi t$ khi cic khoin vay, doanh thu va chi phi cua Cong ty duyc thyc hi^n bang don vjtiin t khic vdi d6ng Vi^t Nam.

Rut ro ve 13i suit:Cong ty chju nii ro vi ISi suit do gii trj hyp ty ciia cic luong ti^n trong tucrng lai ciia m^t cfing cy tii chinh sS bi6n dyngtheo nli&ng thay d^ ciia lai suit thj tnrdng khi Cong ty co phat sinh cac khoin ti^n giii c6 ho^c khong c6 ky hyn, cickhoin vay vi ny chju lii suit thi n6i. C6ng ty quin ly rut ro lii suit bang cich phln tich tinh hinh cynh tranh tren thjtru^ng di c6 duyc cic lai suit c6 lyi cho myc dich cua Cong ty.

Rui ro tin dungRui ro tin dyng li rui ro mi m^t bSn tham gia trong m$t c6ng cy tii chfnh hoc hyp d6ng khong c6 khi nang thyc hinduyc nghta vy ciia minh din din tin thlt ve tai chinh cho Cfing ty. Cfing ty co cic rui ro tfn dyng tir hoyt dyng sin xuitkinh doanh (chu yiu dfii vfii cic khoin phii thu khich hing) vi hoyt dyng tii chinh (bao gim tiin guri ngin hang, cho vay

vi cic cfing cy tii chfnh khic).

Gia tri so k toin

Cong ty C6 phin Thuoc sit trung Vi^t NamBio cio tii ehinh hyp nhltSfi 102 Nguyin Dinh Chiiu, Phudng Pa Kao, Qujin I, TP Hfi Chi MinhNam tii chfnh kit thuc ngiy 31/12/2016

C5ng ty cho ring mtrc di tip trung nii ro dii vdi viic tri ny li thip. C6ng ty cd khi ning thanh toin cic khoin ny dinhan tir ddng tiin tir hogt d$ng kinh doanh vi tiin thu tir cac tii sin tii chinh dio han.

34. THdNG TIN B6 SUNG CHO CAC KHOAN MVC TRiNH BAY TKONG BAO CAO LUTl CHUYtlN TltN

a) Cic glao djch kbSog bing Bin inh buftng din bio cio lira chnyin din t^ trong tuung lai

Nim2016Nam 2015VNDVND

Bu trir c6ng ny phii tri ny vay dii hgn vi c6ng ny phii thu khich hing dii vdi 500,000,000500,000,000

Cdng ty TNHH Phu Ndng

- 206,999,190,005206,471,798,005 527392,000

43,176,737,150142,547,067,48021,275,385,375

42,649,345,150 527,392,000142,547,067,48021,275,385,375

- 186,320,524,97127^92,000186,293.132,971

26,133,786,821107,016,591,470

53,170,146,680VND

COng

-

VND

Tren 5 nim

.

27,392,000VND

din 5 nimTrin 1 nim

26,133,786,821107,016,591,47053,142,754,680

VNDxuong

Tul nimtro

Tgingiy 01/01/2016Vay vi noPhii tri nguOi bin, phii tri khic

Chi phi phii Ui

Tgingiy 31/12/2016Vay vi noPhii ni ngu bin, phii hi khic

Chi phi phii tri

Rui ro thanh khoinRui ro thanh khoin la nil ro C6ng ty gip kh6 khan khi thpc hi^n cic nghTa vy tii chlnh do thieu v6n. Rlli ro thanh khoincua Cong ty chu y^u phit sinh ttr viic cic tii sin tii chinh vi no phai tri tii chinh c6 cic thdi di^m dio hyn khic nhau.

Thdi hyn thanh toin cua cic khoin no phii tii tii chinh dya ttin cic khoin thanh toin dp kiin theo hop d6ng (trin CO sddong tiin cua cic khoin g6c) nhu sau:

49,423,523,554 -- 49,423,523,554221,572,698,005 • 865,561,592- 222,438,259,597

-1,419,926,091 1,419,926,091

270,996,221,55? 865,561,5921,419,926,091 "273,281,709,242

297,430,698,819 2,362,801,592 1,419,926,091 301,213,426,502

Ti ngay 01/01/2016Tiin va c4c khoan tuong duong tiin

Phai thu khich hing, phdi thu khicDiu tu dai hgn

1,419,926,09110,000,000,000

203,163,772,90186,629,727,510

VND

COng

1,419,926,091-

-

•

VND

TrinSnam

2,362,801,592.

VND

din 5 nSmTrin 1 nam

10,000,000,000200,800,971,309

86,629,727,510VND

xudng

T& 1 n^^m tr6

Dau tu dii hanCac khoan cho vayPhai thu khich hang, phii thu khic

Tiin vi cac khoan tuong duong tiinT^ingiy 31/12/2016

Bio cio tii chfnh h^p nh^tN&m tii chinh kit thiic ngay 31/12/2016

Cdng ty C6 ph^n Thu6c sit trung Vi$t NamS6 102 Nguyln Pinh Chiiu, Phirong Da Kao, Qu^n 1, TP H6 Chi Minh

VNDVND J

Cdng ty likl kk224,040,902 175,569,593 \

Cdng ty lien kk- 3,000,000,000 j

VNDVND

1,707,973,000 2,108,121.000

Nam 2015NSm2016

01/01/201631/12/2016Mdi quan he

Cdngtyme

CdngtyliSnkk 455,106,800527,434,160

Cdngtylidnkk 199,319,250224,850,000

Cdngtylifcikk 1,338,646,982217,638,000Cdngtylidnkk 5,835,612,07557,650,245

Cdng ty Ii8n doan -6,529,427,651

27,801,446,40016.039J96.000

Ndm2016Mkquanhd

Thu nhdp cda Ban Gidm ddc vd HDQT

Phdi thu ngin han khdeh bangCdng ty Co phan TrCr mk - Khii trhng

Phai thu khdc ngdn han (Tien cd the)Cdng ty TNHH Mosfly Vik Nam Industries

Giao djch vdi ede bkt lidn quan khdc nho sau:

Doanh thu bin bang v4 enng c^p djch vgCdng ty C phdn TrCr mdi - Khii trung

Cdng ty TNHH Mostly Vit Nam Industries

Uri nhu^n duoc chiaCdng ty Co phk Trit m6i - Khii trilng

Cdng ty TNHH Mosfly Vit Nam Industries

Cdng ty TNHH Mosfly Vit NamPhan phdi I^i nhuanTdp doan Hda chit Vit Nam

Si do tai ngdy kk thdc nam

Giao djch phat sinh trong ndm:

Trong nam, Cdng ty c6 ede giao djch phat sinh va ad do tai ngky kk thdc ky Yi todn nam vdi ede bn lin quan nho sau:

35.NHt)NGSVH$NPHATS^HSAUNGAYKTTHtCNAMTAlCHtNHKhdng cd so kin trong yk ndo xdy ra sau ngdy kk thtic n8m tai chlnh d6i hdi phai duoc diiu chinh hay c6ng b6 O6n

Bio cao tai chlnh hop nhat nay.

36.BAOCAOB0PH6N

Ho^t ddng kinh doanh chlnh cda Cdng ty la kinh doanh tl)u6c bao v thoc vt va chd yk diln ra trn Idnh th Vit Nam

nen Cong ty khdng trinh bay Bdo cdo bd ph(ln theo ITnh vpc kinh doanh vi khu vgc dja ly.

VNDVND

105,805,301,175 82,066,446J13

(95,811,891,645) (71,279,433,183)

b)Sd tiki di vay thgc thn trong ndmTiki ihu 1^ di vay theo khd irdc thong thudng

c)Sd tik da thgc tni gdc vay trong namTin trd no gdc vay theo khe ode thdng thodng

Nam 2015Ndm2016

Bdo cdo tai chfnh hyp nhkt

Nam tai chlnh kkthucngay 31/12/2016C6ng ty C4 phSn Thudc sat trtng Vift NamS6 102 NgLyin Binh Chik, Phudng Da Kao, Qu|n 1, TP H6 Chi Minh

•• • {

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36 '

Ii

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NgnyinThinThiiNgtiytoLuit

Up. ngdyiO thing 01 nbn 2017

Nguyin Mich Ti^

<f^-^-

NgnHllpbiiu

•C6ng tyCiphin Thuic sit trungVi^t Nm Bio cio tii chlnh hyp nhit

[..S6 102 Nguyin Binh Chiiu, Phnong Ba Kao, Qujn 1. TP Hi Chi MinhNim tii chitih kit thiicngiy 31/12/2016

i.• •

i38. S6LI$USOSANHIf-• • . . •

i; -Si liiu so sinh li si li^u trin Bio cio tii chfnh hop nhit cho nint tii chinh kit thiic ngiy 31 thing 12 nim 2015 68 dtnyc

!.CingtyTNHHHing kiim toin AASC kiim toin.