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(J.384.285.012)1.887.119.060

502.834.048(82.729.067.948)115.357.098.655

32.628.030.707

33.130.864.755

546.174.092

316.000.000

862.174.092

96.085.883.939

19.663.580

8.946.238.843

88.419.210

9.054.321.633

(9.498.627.519)159.207.086.708

149.708.459.189

5.874.794(29.469.173.941)

6.742.424.273

2.096.375.762

163.964.184.421

143.339.685.309

10.000.000.000

10.000.000.000

15.000.000.000

64.407.472.824

79.407.472.824

391.509.938.955

VND01/01/2015

(1.430.365.480)

1.887.119.060

456.753.580(86.398.083.152)124.100.337.323

37.702.254.17138.159.007.751

862.561.592-

862.561.592

105.168.597.963

380.749.132

9.842.741.715

135.617.449

10.359.108.296

(5.299.979.533)175.363.672.361

170.063.692.828

5.874.794

(29.397.789.363)8.918.876.714

6.863.965.347

224.739.707.458

211.130.634.950

-

15.000.000.000

31.186.491.919

46.186.491.919

437.739.927.993

VND31/12/2015

11

10

06

15

12

08

06

05

04

03

minh

Thuyet

- Gid tri hao mdn luy ke- Nguyen gid

Tai san co dinh vo hlnh

- Gid trf hao mon luy ki- Nguyen gid

Tai san co dinh huu hinhTai san co dinh

3.

1.

H.

229228227223222221220

100A. TAI SAN NGAN HN

110I. Tien va cac khoan tirong duong tien

1111. Tien1122. Cac khoan tticmg duong tiba

120II. Bau tv tai chinh ng^n han

1233. Bsuta n3m gitt d6n ngiy dao han

130IB. Cac khoan phai thu ng^n han

1311. Ph^i thu ngSn han cua khach hang1322. Tra truac cho nguM bin ng^n han

1366. Phai thu ng5n han kh^c1377. Du phong phai thu ngin han kh6 doi1398. Taisanthi^uchox^rl^

140IV. Hang ton kho

1411. Hang ton kho1492. Du phong giam gia hang ton kho

150V. Tai san ng^n han khac

1511. Chi phi tri truac ngan han

1522. Thu6 GTGT dugc khau trir

1533. Thu6 va e^e khoan khac phai thu Nha nuac

200B. TAl SAN DAI HAN

210I. Cac khoan phai thu dai han2122. Tra truac cho nguoi ban dai han

2166. Phai thu dai h^n khac

TAI SAN

BANG CAN BOIKE TOANTai ngdy 31 thing 12 nam 2015

Bao c^o t&i chinh rieng

NSm tki chinh ket Me ngiy 31/12/2015Cong ty Co phan Thuoc sat trung Viet NamSo 102 Nguyln Dinh ChiSu, Phuang Da Kao, Quan 1, TP H6 Chi Minh

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^9d

55C(c(6c

487.595.822.894

3.107.920.982

3.107.920.982

1.419.926.091

29.227.149.659

^ 21.118.953.482 1

51.766.029.232 |

7.218.894.878 |7.218.894.878 |

• . . • •••"•',' 1

• • • • • ". :;^- .• i

542.908.525.956

2.685.457.540

2.685.457.540

1.419.926.091

33.535.149.659

21.118.953.482

56.074.029.232

7.387.541.8487387.541.848

roAN015

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12

04

09240IV. Tii sin dfr dang d&i han2422. Chi phi xay dung co bin dd dang :

250V.©Sutirtaichinhdiihan]]

2511. D^u tu vao cdng ty con •< • :-;2522. Bhi ta vao cdng ty li^n doanh, lien k^t2533. Dautogopvlnvaodonvikhac :

260VI. Tai san dii han khic 1 ^2611. Chi phi tri trade dii han Jl

270T6NG C0NG TAI SAN ^

BANG CAN BOIKE TOANTai ngay 31 thdng 12 nam 2015

Cdng ty Co phlin Thuoc sit trfcng Viet Nam iSo 102 Nguyen Binh Chilu, Phucrng Ba Kao, Qujn 1, TP Hi Chi Minh

487.595.822.894542.908.525.956

A

HFii

T

821.979.776

304.862.337

1.126.842.113

45.161.444.999

11.943.497.216

57.104.942.215

6.701.424.937

71.086.683.576

174.719.940.000

174.719.940.000

309.612.990.728

310.739.832.841

1.027.392.000

3.440.002

1.030.832.002

4.025.946.266

31.362.332.120

10.736.356.645

10.909.091

24.688.209.860

18.873.085.276

2.849.853.250

590.914.869

82.687.550.675

175.825.158.052

176.855.990.054

VND

-

129,862.337129.862.337

(394.199.995)61.682.608.067

61.288.408.072

8.959.497.187

75.602.828.076

174.719.940.000

174.719.940.000

320.570.673.335

320.700.535.672

527.392.000-

527392.000

4.439.453.523

42.649.345.150

10.076.301.824-

21.275.385.375

9.373.379.605

1.062.502.267

753.704.521

132.050.526.019

221.680.598.284

222.207.990.284

VND

19

18

13

1317

16

15

14

linh

01/01/2015

300C. NO PHAI TRA

310I. Ng ngan han3111. Phai tra nguoi ban ng&n han3122. Ngudi mua tri tien trudc ng^n han

3133. Thu^ va cac khoan phai nop Nha nuac

3144. Phai tra nguoi lao dong

3155. Chiphiphii tra ngan han3188. Doanh thu chua thirc hien ngin h^n

3199. Phai tra ngin h?n khac32010. Vay vk nq Me tai chinh ng^n han32212. Qa^ khen Mong phiic lgi

330H. N^daihan3366. Doanh thu chua there hien dai han

3388. Vay v^ngthu^ tai chinh dai h?n

400D. V6NCHtSdHCTU

410I. V6nchusfrhiru

4111. V6n gop cda chu sit huu411a Co dongpho thonged quyen bieu quyet

4188. Quy dtu tu phat tri6n42010. Quy khac thuoc vdn cM so hfiu

42111. Lgi nhufn sau MS chua phan phoi421a LNST chua phan phdi luy ki din cudi n&m trudtc421b LNST chua phan phdi nam nay

430II. Nguon kinh phi va quy khac

431l.Ngudn kinh phi4322. Ngudn kinh phi da hinh thanh TSCD

440 t^ngcQng nguon v6n

BANG CAN DOIKE TOANTqi ngay 31 thdng 12 nam 2015

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(20.442.959.580)

(31.172.986.200)

(56.453.371.210)

67.183.397.830

(28.647.372.330)12.437.908.737

(17.009.100.000)

-

(10.000.000.000)

196.000.000

(14.272.181.067)

59.520.536.017

(3.612.369.857)49.625.458

(14.276.286.731)(1.662.235.605)

1.078.814.964

992.077.429

5.207.220.466

12.241.384.909

59.502.304.985

1.662.235.605(12.396.619.822)

(306.000)6.391.242.933

6.128.341.399

1.784.894.115

57.717.410.870

Nam tru^c

(33.220.980.905)

(20.307.299.170)

(31.094.312.200)(70.779.433.183)

81.566.446.213

1.770.085.432

9.221.274.684(4.308.000.000)

10.000.000.000

-

323.181.818

(13.466.371.070)

(14.683.767.167)(5.007.430.243)

-

(12.385.723.846)(2.124.635.922)

375.265.203

35.492.702.511(16.156.585.653)(68.682.075.236)

53.804.716.019

2.124.635.922(13.528.531.848)

233.554.392-

6.628.671.245

(4.541.670.289)

58.346.386.308

Nam nay

din cuoi quy nayLuy k^ tir dau n3m

Bon vi tinh: VND

H

tNH

minhThuyet

I. LUtJ CHUYtN TlfeN Tf HO .̂T BONG KINH DOANH01l.Lffi nhuan tne&cthui

2.Diiuchinh cho cac khoan02- Khiu hao tai san c6 dinh vi bit dng san dau to

03- Cac khoin du phong04- Lai, 16 chenh lech ty gia hoi doai do danh gia l^i

cdc khoan muc tien te co g6c ngoai te

05- L5i, lStohoatddngdiuta

06- Chiphiiaivay083. Loi nhuq.n tic hoat Song kinh doanh tru&c thay ddi

von lieu dong09- T5ng, giam cac khoan phdi thu

10- Tang, giam hang tdnkho11- Tang, giam cac kho^n p^i tra (khong k6 lai vay ph^i

tra, time thu nhap doanh nghi&p phai nop)

12- Tang, giam chi phi tra tnrbc

14- Ti^niaivaydatra

15- Thue thu nhdp doanh nghi^p da npp16- Ti^n thu khdc to ho^itdOng kinh doanh17- Tien chi khac cho ho^t dpng kinh doanh

20Lieu chuyen tien thuan tie hoat dong kinh doanh

II. LUtJ CHUYEN TIEN TU" HO^T DONG BAU TU"211. Ti^n chi de mua sSm, xdy d^mg tai sin c6 dinh

va cac tii san dai han khac222. Ti^nthutothanhly,nhu9ngbantaisanc6dinh

va cac tai san dai han khac233. Ti^n chi cho vay, mua cdc cdng cp nor ciia don vj

khdc244. Ti^n thu h6i cho vay, bdn l^i cdc cong cu no cua don

vjkhac255. TiSn chi diu to gop v6n vao don vi kh^c

27 7. Ti^n thu lai cho vay, c6 Oc va l

U,L..iit li:|iriiiM

i i 7

Lap, ngay 15 thong 02 nam 2016

79.407.472.824

68.977.268.717

Namtrirffc

46.186.491.919

79.407.472.824

Nam nay

Dan v? tinh: VND

Luy ke tir dau n5mden cuoi quy niy

03

Thuy^tminh

Nguy^n Vi^t Bait

Ngiroi lap biiu

60 Tien vi tuorng dirtmg tien dau n5m

70 Ti^n vi ttroiig diroTig tien cuoi ky

MS CHfTIEU

BAO CAO LUtJ CHUYEN TEEN T^^Quy4nam2015

(Theo phucmgphdp gian dip)

Bio cio tii chinh riengCong ty Co phan Thuoc sit trung Viet NamSo 102 Nguyln Binh Chiiu, Phuong Pa Kao, Qnan 1, TP H6 Chi Minh

8 •

CSng ty Co phin Thuic sit trhng Vidt NamBao cio thi chinh ridngS6 102 Nguyln Binh Chidu, Phudng Ba Kao, Qujn 1, TP Hd Chi MinhN5m tai chinh kdt Me ngay 31/12/2015

THUYET MINH BAO CAO TAI CHINH RIENGNam 2015

1. BACBIEM HOAT BQNGCtJA DOANH NGHIEP

Hinh thnc sd hvu von

Cong ty Cd phin Thu6c sat trung Vi^t Nam dirge thanh lap va hoat dQng theo Giay chiing nhan ding ky kinh doanhc6ng ty C6 phan sd 0300408946 ngay 11/05/2006 do Sd Kd hoach va Biu to Thhnh phd Hd Chi Minh cip. Giiy chiing

nhato dang ky kinh doanh thay ddi Ian thii 7 ngay 19 thing 05 nam 2014.

Trg sd chinh cua Cong ty tai: Sd 102 Nguyen Binh Chieu, Phudng Ba Kao, Qufn 1, TP Ho Chi Minh.

Vdn didu 1 cua Cdng ty la 174.719.940.000 ddng; toong duong 17.471.994 co phin, mdnh gii mot cd phdn la 10.000

dong.

Linh vurc ldnh doanhCong ty hoat dong chu yeu trong Hnh vuc san xudt thudc bao v$ thgc vat va kinh doanh throng mai.

Nganh nghe kinh doanhHoat dgng chinh cua Cong ty la:-San xut, gia cdng, sang chai, dong gdi, budn ban thuoc bao vd thvrc v^t;-San xu^t va mua ban chdt hSp din va xua duoi cdn trung, thudc dift k^ sinh trtmg trong chan nudi gia sue, gia elm,

thudc sat trung gia d\mg (binh xit cdn trhng trong nha);

-San xuat vl mua ban: bao bi va in bao bi;-Bau to xay dimg va kinh doanh cho thue van phdng, nha khach, can hg. Cho thue kho bai, nha xudng, nha phuc vg

muc dich kinh doanh (ki dt, trung tarn throng mai);-San xuit vl mua bin: pMn bdn, san phlm nhua, cao su, chit tiy riia (khdng san xuit t^i trg sd);-Mua, ban may moc, thidt bi chuyen dimg cho sin xuit thudc bao v^ thue vit va trang thiet bj cho phdng thi nghiem

thudc bao ve thgc v^t;

-Ve sinh nha cua vi cac cdng trinh khac;

-Xdng hod khi trung.

Cau true doanh nghiepCSng ty co cac aoii vj tnBia chiHoat dong kinh doanh chinh-Chi nhanh I Cdng ty Cd phin thudc Sat Sd 2 Trieu Qudc Bat, Phudng Trin Sin xuit va mua ban thudc bao vd

trung Viet NamHung Bao, Quin Hoin Kidm, Ha thgc vat

-Chi nhanh II Cdng ty Cd phin thiidc Sit Sd 22 Nguydn Thi Minh Khai, San xuit va mua bin thudc bio vtrung Viet NamPhudng Phii Nhu|n, Thinh phd Hue, thue vat

tinh Thira Thien Hud-Chi nhinh Cdng ty Co phin thudc Sit Sd 138 BT 743, Xa Binh Thing, Thi Sin xuit thuic bao v? thgc v|t

trimg Viet Nam - Nha miy Ndng dugc Binh xa BI An, tinh Binh Duong-Chi nhinh Cdng ty Cd phin thuoc Sit Sd 240 Kha Van Cin, Khu phd 4, Sin xuit thudc bio vd thgc vittrimg Vidt Nam -Xi nghiep Binh Trieu Phudng Hidp Binh Chinh, Quito

Thd Due, TP Hd Chi Mmh

CSng ty cd cic don vj true thudc sau: Bia chiHoat flong kinh doanh chinh-Chi nhanh Cdng ty Cd phin thudc Sit Sd 127 Ld Lgi, Phudng 4, Qu|n Go San xuit, nghidn cuu ndng dugc

trung Viet Nam - Trung tim Nghidn cuu va Vip, TP. Hd Chi Minh

Phit trien Ndng dugc-Chi nhinh Cdng ty Cd phan thuoc Sit Ap Hda Phuc, XS H6a Khinh, huyen Kho luu trir thudctrung Viet Nam - Kho trung chuydn thudc Cii Be, Tinh Tidn Giang

bio v^ thgc vat

Cong ty C6 phan Thuoc sit trung Viet NamBao cio tii chinh rieng

S6 102 Nguyln Binh Chilu, Phudng Ba Kao, Quan 1, TP Hi Chi MinhN3m tii chinh kit thuc ngiy 31/12/2015

- Chi nhanh C6ng ty Cl phan thu6c Sat 221/21 dudng Qulc L 1 K, Khu Sin xuat thulc bio v? thuc v|t

trungVitNam-Xinghi$pLinhXuan phi 5, Phudng Linh Xuan, Qu^ra

Thu Biic, TP Hd Chi MinhThong tin vl cac c6ng ty con, cdng ty lien doanh, lidn k^t ciia C6ng ty: xem chi tilt tyi Thuylt minh si 04.

2. CH^DQVA CHINH SACHK^^TOANAP DUNG TAI CONG TY

2.1.Ky kl toan, don vi tien t sir dung trong ke toin

Ky kl toin nam cua C6ng ty theo nim duong lich bit dlu tit ngay 01/01 vi kit thuc vio ngiy 31/12 hing nim.Don vitilnt? sit dyng trong ghi chip kl toin li Bdng Vidt Nam (VND)..

2.2.Chuin muc va Chi do kl toin ap dung

Chi dp ki toan dp dungC6ng ty ap dyng Chi dd Kl toin doanh nghidp ban hinh theo Thong to si 200/2014/TT-BTC ngay 22/12/2014 cua Bd

Tii chinh.'.

Tuyen bo vi vi$c tuan thit Chuan muc ki toan vd Chi dp ki toanC6ng ty da ip dpng cic Chuin m^c kl toan ViSt Nam vi cic vin bin hudmg din Chuin mvtc do Nhi nude da ban hinh.Cic Bio cao tai chinh dugc l|p vi trinh bay theo dung moi quy djnh cua tong chuan m\tc, thong to hudng din th\rc hien

Chuan muc vi Chi dp kl toan doanh nghi^p hien hinh dang ip dyng.

• 23. Thay doi trong cic chinh sich ke toin vi thuylt minh

Ngiy 22/12/2014, B6 Tii chinh da ban hinh Thong to si 200/2014/TT-BTC hudng din Chi dp kl toan doanh nghiepthay th! Quylt dinh si 15/2006/QD-BTC ngiy 20/03/2006, vi cd hi^u lpc cho nim tii chinh bit dlu to hoic sau ngiy

01 thing 01 nim 2015..

Anh hudng cua cac thay doi chinh sach kl toan theo hudng dan cua Thong to si 200/2014/TT-BTC dupe ap dung phihli to. Cong ty di b6 svmg thuyet minh thdng tin so sinh tren Bio cao tii chinh ri^ng doi vdi cac chi tieu cd su thay doi

gitta Thong to si 200/2014/TT-BTC vi Quylt dinh si 15/2006/QD-BTC, tai Thuylt minh si 31.

2.4.Co sd lap Bio cio tai chinh rieng

Bio cio tii chinh ridng dupe trinh biy theo nguyen tic gia goc.Bio cao tii chinh rieng cua Cong ty dupe lap trSn co sd ting hpp cic nghiep vy, giao dich phit sinh vi dupe ghi sd kl

toan tai cac don vj thinh viin hach toin phy thudc vi tai Van phong C6ng ty.Trong Bio cao tii chinh rieng ciia Cong ty, cac nghiep vy giao djch npi bo vi si du noi b cd lien quan den tii sin,

ngudn vln vi cdng no phii thu, phii tri npi bp di dupe loai trir toin b$

Nhung ngudi su dung cic Bio cio tii chinh ridng niy nen dpc cic Bio cio tii chinh rieng kit hpp vdi cic Bio cio tiichinh hpp nhit ciia Cdng ty vi cic Cdng ty con cho nim tii chinh kit thdc ngiy 31 thing 12 nim 2015 dl cd dii thongtin ve tinh hinh tii chinh, kit qua hoat dpng kinh doanh vi cic ludng lira chuyen tiln t cda ca T|p doin.

2.5.Cdng cu tii chinh

Ghi nhgn ban dau

Tii sin tii chinhTii sin tii chinh cua Cdng ty bao gdm tiln vi cac khoin toong duong tiln, cic khoan phii thu khich hing va phii thukhac, cac khoin cho vay, cic khoin dlu to ngin hyn vi dii hyn. Tyi thdi dilm ghi nhin ban dlu, tii sin tii chinh dupe

xic dinh theo gii mua/chi phi phit hinh cdng cic chi phi phit sinh khic lidn quan tryc tilp din viec mua, phit hinh tii

sin tii chinh do.

Np phii tri tii chinh

10

C6ng ty C ph^n Thuoc sat triing Vilt NamBdo cao tdi chinh riengS6.102 Nguyln Binh Chidu, Phuong Ba Kao, Quan 1, TP Ho Chi MinhNam tai chinh kdt thuc ngay 31/12/2015

Np phdi tra tdi chinh ciia Cong ty bao gdm cdc khoan vay, cdc khodn phai tra ngudi ban va phdi trd khdc, chi phi phaitra. Tpi thdi dilm ghi nhdn ldn ddu, cdc khoan np phai tra tdi chinh dupe xdc dinh theo gid phdt hdnh cdng cdc chi phi

phdt sinh lidn quan trpc tiSp d^n vide phdt hdnh np phai tra tai chinh d6.

Gid tr\ sou ghi nhan ban dduHidn tpi chua co cdc quy djnh cu thi vh ddnh gia l^i cong cu tai chinh sau ghi nhpn ban ddu.

2.6. Cac nghiep vu b^ng ngoai tf

Cac giao dich bdng ngoai te trong nam tai chinh dupe quy d6i ra ddng Vi^t Nam theo ^^ gia th\rc te tai ngay giao dich.

T^ gi giao dich thuc ti nay dupe xac dinh theo nguyen tie sau:-Khi mua ban ngoai tS: la ty gia dupe quy dinh trong hpp ddng mua, ban ngoai te giua Cong ty va ngan hdng thuong

mai;-Khi gop vdn hoac nhdn gop v6n: la ty gia mua ngoai te cua ngan hang noi Cong ty m6 tdi khoan de nhan v6n cda nha

dau tu tai ngdy g6p von;-Khi ghi nhan np phai thu: la ty gia mua cua ngan hang thuong m^i noi C6ng ty chi djnh khach hang thanh toan tai thoi

diem giao dich phat sinh;-Khi ghi nMn np phai tra: la ty gia b^n cua ngan hang thuong mai noi C6ng ty du ki^n giao djch t^i thoi dilm giao dich

phat sinh;-Khi mua sdm tai sdn hoac thanh toan ngay bdng ngoaii t: la ty gia mua ciia ngan hang thuong mai noi Cong ty thpc

• hien thanh toan.

Ty gia giao dich thpc te khi danh gia l^i cac khoan muc tien tp co goc ngoai tp tpi thoi di6m lap Bao cao tai chinh

ridngdupc xac dinh theo nguyen tdc:-B6i vdi khoan mpc phan lopi la tai san: ap dung ty gia mua ngoai te ciia ngan hang thuong mai noi C6ng ty thuong

xuyen co giao dich;-B6i vdi tiSn gui ngopi tp: ap dvmg ty gid mua cua chinh ngan hang noi Cong ty mo tdi khodn ngoai tp;-B6i vdi khoan mpc phdn loai la np phai tra: dp dpng ty gia ban ngoai tS cua ngan hang thuong mai noi Cong ty thu^^ng

xuyen co giao djch.

Tdt cd cac khodn chenh lech ty gia thuc \k phat sinh trong nam va chenh lpch do danh gia lai so du cac khodn muc tien tp

cd goc ngoai tp cuoi ndm dupe hach toan vao k^t qua hoat dpng kinh doanh cua ndm tai chinh.

2.7.Tien va ede khodn tuong duoug tien

TiSn bao gdm tiSn n^Lt tai quy, ti^n gui ngan hang khong ky hpn, vang tien te si3r dung voi cac chiic nang cat tru gia trj

khong bao gom cac loai vang dupe phdn loai la hang t6n kho sur dpng vdi myc dich la nguySn v^it li$u d8 sdn xudt san

pham hoac hang hda de ban.

Cdc khoan tuong duong ti&i la cac khodn ddu tu ngdn han cd thoi gian thu hdi khong qua 03 thang ke t^ ngay dau tu, cd

tinh thanh khodn cao, cd khd nang chuyen ddi de dang thanh cac lupng tidn xac djnh va khong cd nhieu rui ro trong

chuyen doi thanh tidn.

2.8.Cac khoan dau tu tai chinh

Cdc khodn dau tu vao cdc cong ty con, cong ty lien doanh lien kit dupe ghi nhan ban dau tr^n sd ke toan theo gia goc.Sau ghi nhan ban ddu, gia tri ciia cdc khodn ddu tu nay dupe xac dinh theo gia g6c tru di du phdng gidm gid khodn ddu

tu.

Cdc khodn ddu tu gop von vao cdc don vf khac bao gom: cdc khodn ddu tu vao cong cp vdn ciia don vj khac khong cd

quydn kidm soat, ddng kidm sodt hodc cd dnh hudng dang kd d6i vdi bdn dupe ddu tu. Gid tri ghi sd ban ddu ciia cdckhoan dau tu nay dupe xac dinh theo gid gdc. Sau ghi nhan ban ddu, gid tri ciia cdc khodn ddu tu nay dupe xac dinh theo

gid goc tru di dp phdng gidm gid khodn ddu tu.

11

C6ngtyC6phanThu6csttrftngVietNamB^o cio tiki chinh riengS6 102 Nguyen Binh Chik, Phufrng Ba Kao, Quin 1, TP H^ Chi MinhN^m tii chinh k^^ Me ngiy 31/12/2015

Co turc nhan bing c6 phik chi thpc hien ghi nh|n s6 lugmg co phik dupe nhata, kh6ng ghi nhin tang gii Pi khoin dau

tur va doanh thu hoat dong tii chinh.

Dp phong gi&n gia cac khotin dau to dupe lp vao thai diem cu6i nim cp the nhu sau:-B6i voi cac khoin diu to vao cong ty con, cong ty liin doanh HSn kit: can cu vao Bio cao tai chinh cua cong ty con,

c6ng ty liSn doanh, liSn kit tpi thai diSm trich lpp dp phong. Dp phong giam gia diu to dupe l|p khi dan vi nhan diuto phat sinh 16, ngo^i trtr truong hap khoin 1 do da nam trong ke hoach khi quyit dinh diu to.

-B6i voi khoin diu to nim giu lau dai (khong phin lo^i la chumg khoan kinh doanh) va khong co anh huong dang kk

d6i vdi bSn dupe diu to: niu khoan diu to vao c6 phiiu niSm yit hoaic gia tri h

12

Cong ty C ph&n Thu6c sat trAng Viet NamBo cao tM chinh ridngSo 102 Nguydn Binh Chidu, Phudng Ba Kao, Quata 1, TP Hd Chi MinhNam tai chinh kdt Me ngay 31/12/2015

Cac chi phi da phat sinh lien quan ddn kdt qua hoat dong san xuat kinh doanh cua nhieu ky kd toan dugc hach toan vao

chi phi tra trudc dd phan bd din vao kit qu4 hoat dong kinh doanh trong ede ky kd toan sau.

Vide tinh va phan bd chi phi tra trudc dai htm vao chi phi sdn xuat kinh doanh tirng ky ke toan dugc cdn cut vdo tinhchit, muc dd timg load chi phi dd lua chon phuong phdp va tieu thutc phan bd hgp ly. Chi phi tra trudc dugc pMn bd din

vao chi phi san xuit kinh doanh theo phuong phdp dudng thing.

2.13.Cac khoan ng phai trd

Cdc khodn ng phdi tra dugc theo doi theo ky han phdi trd, d6i tugng phai tra, loai nguydn te phai tra vd ede yeu to khac

theo nhu ciu quan ly cda Cong ty.

2.14.Cac khoan vay

Cac khodn vay dugc theo doi theo tung doi tugng cho vay, timg khe udc vay ng va ky h^n phai tra cua cac khoan vay.

Truong hgp vay, ng bdng ngoai te thl thuc hi$n theo doi chi ti^t theo nguy^n tS.

2.15.Chi phi di vay

Chi phi di vay dugc ghi nhan vao chi phi san xuit, kinh doanh trong nam khi phat sinh, trir chi phi di vay lien quan truetiep den vi$c dau tu xay dung ho^c sdn xuit tai sdn do dang dugc tinh vdo gid tri cda tai san do (dugc von hod) khi co du

cac diiu kien quy djnh trong Chuin mgc K^ toan Vidt Nam s6 16 "Chi phi di vay". Ngoai ra, doi vdi khoan vay riengphuc vu viec xay dung tdi san c6 dinh, bit dng san diu tu, lai vay dugc von hoa ke ca khi thai gian xay dung duoi 12

thdng.

2.16.Chi phi phai tra<

Cac khoan phai tra cho hang hoa dich vu da nhan dugc tvr ngudi ban hoac da dugc cung cap cho ngudi mua trong ky bdocdo nhung thuc ti chua chi tra va cac khodn phdi tra khac nhu chi phi lai tien vay phai tra dugc ghi nhan vao chi phi san( ^

xuit, kinh doanh cua ky bdo cdo.

Vi?c ghi nhltn cac khoan chi phi phai tra vao chi phi sdn xuit, kinh doanh trong ndm dugc thgc hien theo nguydn tdc phu}

hgp giua doanh thu va chi phi phat sinh trong nam. Cac khoan chi phi phdi trd sd dugc quydt toan voi sd chi phi thuc te

phat sinh. S6 chdnh lech giQa so trich trudc va chi phi thgc te dugc hoan nhap.

2.17.Doanh thu chua thuc hien

Doanh thu chua thgc hi?n gdm doanh thu nMn trudc nhu: so tien cua khdeh hang da trd trudc cho mqt ho^c nhieu ky kdtoan vd cho thud tai sdn, khodn ISi nhan trudc khi cho vay vdn hoac mua ede cong eg ng va cac khodn doanh thu chuathuc hien khac nhu: chdnh ldch giua gid ban hang trd cham, tra gdp theo cam kdt vdi gid ban trd tien ngay, khodn doanhthu tuong ung vdi gid tri hang hoa, dich vu hoac so phai chidt khau giam gid cho khdeh hang trong chuong trinh khdeh

hang truydn thdng...

Doanh thu chua thuc hidn dugc kdt chuydn vao Doanh thu bdn hang va cung cap dich vu hoac Doanh thu hoat d^ng tai

chinh theo sd tien dugc xdc dinh phu hgp vdi timg ky kd toan.

2.18.Von chusdhuu

Von dau tu cua chu sd huu dugc ghi nh^n theo s6 vdn thgc gdp cda chu sd huu.

Vdn khdc thudc Vdn chu sd huu phan anh sd vdn kinh doanh dugc hinh thanh do bd sung tvr ket qua hoat dong kinhdoanh hoac do dugc tang, bidu, tai trg, danh gia lai tai s^n (n^u dugc phep ghi tang, giam Vdn dau tu cua chu sd huu).

C6ng ty C6 phan Thu6c sit tr^ng Viet NamBio cio tii chinh riSngS6 102 Nguyln Binh Chigu, Phudng Da Kao, Quin 1, TP H6 Chi MinhNim tii chinh k6t Me ngiy 31/12/2015

Lqi nhuan sau AuS chua phin ph6i phan inh kit qua kinh doanh (lai, 16) sau thud thu nhip doanh nghiqp vi tinh hinhphin chia lgri nhuan hoic xd ly 16 ciia C6ng ty. Vi?c phan ph6i lqi nhuin duqc th\rc hiSn khi Cong ty co lqi nhuan sauAuS chua phin ph6i kh6ng vuqt qua rndc lqi nhu?n sau AuS chua phan ph6i tren Bio cio tai chinh hqp nhit sau khi dalo^ii trir anh hudng cila cic khoan lii do ghi nhqn tir giao djch mua gii rd. Trudng hop tri co hie, lgri nhuin cho chii sohiiu qua m6c s6 lgi nhuan sau Aud chua phan ph6i duqc ghi nhan nhu trudng hqp giim von gop. Lgi nhuan sau thue

chua phan ph6i c6 A6 duqc chia cho cac nhi diu tu dua tr^n ty 1^ gop v6n sau khi duoc Bai hoi dong co d6ng phe duyetvi sau khi da trich lip cac quy theo Bi6u 16 Cong ty va cac quy djnh cua phap lu|t Viet Nam.

C6 tiic phai tra cho cac c6 dong duqc ghi nh^n la khoan phii tra tr6n Bang Can d6i k6 toan cia C6ng ty sau khi co thong

bio chia c6 hie cda H

14

(*) T^i ngay 31/12/20i5, cdc khodn Prong duong tiln la tiln guri cd k^ h?n dudi 3 thdng cd gid trj 10.000.000.000 dingdupe gdi tai Ngan hang Nong nghiep vd Phat trien N6ng thdn Vigt Nam - Chi nhdnh Mac Thi Budi, vdi ldi suit7,25%/ndm; vd tiln guri cd gid tri 5.000.000.000 ding dupe gdi tai Ngan hang TMCP Xult Nhap Khlu Viet Nam -

46.186.491.919 79.407.472.824

VNDVND

Tienmdt 1.353.101.861712.167.592

Tilnguingdnhdng khong kyhan 29.833.390.05863.695.305.232Cdc khodn ttrong ducmg tiln 15.000.000.00015.000.000.000

Cong ty Cl phan Thuoc sit trdng Vit NamBdo cdo tki chinh riengS6 102 Nguyln Binh Chilu, Phucmg Ba Kao, Quan 1, TP Ho Chi MinhNdm tai chinh kit tfauc ngdy 31/12/2015

2.22.Chi nhfn chi phi tM chinh

Cdc khoan chi phi dupe ghi nhdn vdo chi phi tdi chinh gom:-Chi phi hodc cac khodn lo lien quan den cac hoat ddng dau far tai chinh;

-Chi phi di vay vln;-Dp ph6ng gidm gid chiing khoan kinh doanh, dp phdng tin thlt dlu far vio don vi khac, khodn lo phdt sinh khi ban

ngoai te, lo ty gid hoi dodi...Cdc khodn tren du^c ghi nMn theo t6ng s6 phdt sinh trong n3m, khong bii trtr vdi doanh thu hoat d^ng tai chinh.

2.23.Thue thu nhap doanh nghiep

Chi phi thue TNDN hien hanh dugc xac dinh tren co s6 thu nhdp chiu thu6 trong nam va thu^ suit thug TNDN trong

nam tai chinh hien hanh.

2.24.Cdc ben lign quan

Cac bn dupe coi la lign quan nlu bgn do c6 khd nang kilm soat ho|c co anh hudng dang ke d6i vdi ben kia trong vigc

ra quyet dinh ve ede chinh sdeh tai chinh va hoatt dQng. Cac ben lien quan cda Cong ty bao g6m:

-Cac doanh nghi^p trpc tilp hay gidn tilp qua m6t hodc nhilu trung gian, c6 quygn kilm soat Cong ty hodc chiu s\rkilm sodt cfaa Cong ty, ho^lc cung chung su kigm soat vdd C6ng ty, bao g6m cd cong ty me, cong ty con va c6ng ty lign

kit;-Cac cd nhan true tiep hodc gidn tiep ndm quyen bilu quyet ciia C6ng ty md co anh hudng dang kg d6i vdi Cong ty,

nhOng nhan sp qudn ly chu chit cua C6ng ty, nhung thanh vign m^t thiet trong gia dinh cua ede cd nhdn ndy,

-Cac doanh nghiep do cac cd nhdn ngu trgn ndm trpc tilp hodc gidn tilp phan quan tr

i

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224.739.707.458 163.964.184.421

224.739.707.458 163.964.184.421

224.739.707.458 163.964.184.421

224.739.707.458 163.964.184.421

17.757.234.476

17.776.892.255

2.525.157.592

5.983.501.919

4.890.566.624

115.030.831.555

VND

20.951.674.921

21.456.623.660

13.778.490.138

5.981.646.148

4.887.354.870

157.683.917.721

VND

c) Phii thu cua khich hang li cic bin lien quan

(Xem thong tin chi tiet tai Thuyit minh 31)

b) Phai thu cua khach hang phin loai theo ky han thanh toan

-Cac khoin phai thu khach hang ngSn hpn

-Cic khoin phii thu kMch hang dai han

a) Phii thu cua khich hang chi tiet theo khach hang co so dv ion

-Cong ty TNHH Sin xuit va Thucmg mpi Tu Anh

-Cong ty TNHH Thuong mpi Nong Phit

-Cong ty Vipesco Cambo

-Doanh nghiep Tu nhin Ngpc Lpi

-Hp kinh doanh TrinXuin Mai

-Cic khoin phii thu khich hang khic

01/01/201531/12/2015

171.303 NginhangHa Noi

Noi thanh lpp va S61uprngc6Hoat dpng kinhhopt dpngphieu nam giQ doanh chinh

Ngan hang TMCP Xuit nhap khiu Viet

5. PHAITHU CfJA KHACH HANG

Dau tir vao don vi khac:TSn cong ty nhn ddu tu

diet con trungSan xuat thuoc

diet c6n trimg

Sdn xult thuocdich vp trfr miiSan xuat thuoc va

50,00%

40,00%

30,22%

50,00%

40,00%

30,22%

Dau tir vao cong ty lien doanh, lien kitThong tin chi tiit v6 ede c6ng ty lien doanh, liSn kit cua C6ng ty vao ngay 31/12/2015 nhu sau:Ten c6ng ty lien doanh, lien kitNoi thanh lap va TylploiichT^l^quyen Hoat dong kinh

hoatdpngbiiuquyit doanh chinh

Cong ty C6 phan Trur moi - Khii trungTP. HCM

Cong ty TNHH Mosfly Vi^t Nam Industries TP. HCM

Cdngty TNHH Mosfly Vi^t NamTP.HCM

C&c giao dich trpng yiu giua Cong ty va Cong ty con, lien doanh, lien kit trong nm: Xem Thuyet minh 31.

75,24%75,24% San xuit nongdupe vi sinh

Cong ty TNHH Ska xuit Nong du^e Vi TP Ho Chi Minhsinh Viguato

Tyl$quy^n Hopt dpng kinhbigu quyet doanh chinhTyl^lpiichTin c6ng ty con

Dau tur vao cong ty conTh6ng tin chi tiit vi cic c6ng ty con cua C6ng ty vAo ngay 31/12/2015 nhu sau:

Noi thinh lpp vAhoat dong

Bio cio tii chinh riengNam tai chinh ket thuc ngay 31/12/2015

Cong ty C6 phsin Thu6c sit tring Vift NamS6 102 Nguyln Dinh Chilu, Phucmg Da Kao, Quin 1, TP H6 Chi Minh

.

18

7.387.541.848 7.218.894.878

70.880.000

VND

1.298.022.726

206.332.152

49.630.000

2.412.211.818

3.181.818.182

VND

1.988.949.999

4.666.667

49.630.000

1.388.700.000

3.181.818.182

36.997.000

665.900.000

70.880.000

+ Dvr an bao ve moi tnibng va quan ly chit thai (16 d6t chit thai)

+ Dy ^n Validamycin+ Chi phi dSn bu giai phong m|t blng tai Chi nhinh 3+ Chi phi dlu to cii t^o Xi nghiep Binh Trieu d6 sin xult thu6c gia dung+ Nhi may san xuit nong du^c t^i Nam Dinh

+ Chi phi dau to xiy dung duong 6ng nude thai Binh Duong+ Chi phi dau to pMn m^m kS toan va quin 1^ doanh nghiep

+ Xudng thudc hat

01/01/201531/12/2015

175.363.672.361 (5.299.979.533) 159.207.086.708 (9.498.627.519)

9. CfflPHIXAYDVNGCOBANDdDANG

(5.464.036.571)

(4.034.590.948)

VND

65.838.628.354

191.621.228

183.835.070

92.898.269.730

94.732.326

VND

(1.457.830.849)

(3.842.148.684)

VNDVND

3.531.104.950

64.917.007.627

483.411.820

105.320.187.089

1.111.960.875

Hang mua dang di duong

Nguyen liu, v^t liSuCong c\t, dung c\iChi phi sin xuat kinh doanh do dang

Thanh pham

Hang hoa

D\r phongGia gocDu phongGia goc

01/01/201531/12/20158. HANG TON KHO

Bao c&o tai chinh rieng

Nam tM chinh kit tMc ngay 31/12/2015C6ng ty C6 ph^n Thu^c sit trung Vit NamS6 102 Nguyln Dinh Chilu, Phuong Da Kao, Quin 1, TP H^ Chi Minh

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3.107.920.982

66.107.500

349.892.087

21.135.965

71.229.143

236.236.500

166.387.500

439.567.567

899.783.757

857.580.963

88.419.210

88.419.210-

VND01/01/2015

456.753.580

502.834.048

1.430.365.480

46.080.468

1.384.285.012

1.887.119.060

1.887.119.060

VND

CQng

2.685.457.540

74.714.602

10.567.997

3.833.000-

27.731.250

240.497.848

938.678.307

1.389.434.536

135.617.449

35.395.251

69.706.150

30.516.048

VND31/12/2015

26.312.920

68.846.260

101.287.080

42.533.340

58.753.740

127.600.000

127.600.000

VNDmaytinh

Phan m^m

430.440.660

433.987.788

1.329.078.400

3.547.128

1.325.531.272

1.759.519.060

1.759.519.060

VNDdung dat

Quyen s^ r̂

b) Dai han-Cdng c^ dpng cp chd phan bo

-Chi phi si^ra chua Ion chd phan bo

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-Chi phi xi5r ly chdt Mi doc hai-Chi phi bao hi&n t^i san-Thu^ dit phi ndng nghiep ^^n i^n 2016 chd phln b6

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a) Ng^n han-C6ng c\i dimg c^ chd phan b6

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Nguyen gia

Sddudiun&mSo du cuoi nam

Gia tri hao mon luy ki

S6 du dlu nam

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So du cuoi nam

Gia tri con laiTai ngay diu nam

Tai ng&y cuoi n5m

12. CfflPHiTRATRU'^C

11. TAI SANC6 BINH V6HINH

Bio cio tai chinh rieng

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132.050.526.019 132.050.526.019 82.687.550.675 82.687.550.675

132.050.526.019 132.050.526.019 82.687.550.675 82.687.550.675

b) Phii tri ngi^^i bin chi tilt theo ky hanthanh toin

>- Phii tri nguoi bin ngin han

- Phii tri nguai bin dii han

132.050.526.019 132.050.526.019 82.687.550.675 82.687.550.675

5.278.795.978

7.610.803.200

2.847.816.000

4.256.116.600

15.707.773.755

46.986.245.142

VND

5.278.795.978

7.610.803.200

2.847.816.000

4.256.116.600

15.707.773.755

46.986.245.142

VND

7.394.540.800

10.760.072.400

10.997.867.200

11.058.873.880

21.779.497.360

70.059.674.379

VND

7.394.540.800

10.760.072.400

10.997.867.200

11.058.873.880

21.779.497.360

70.059.674.379

VND

a) Phii tri nguoi ban chi tilt theo nhi

cung-Cong ty TNHH MTV nhpa V6 Song-Cong ty TNHH Adama Viet Nam

-Cong ty Hunan Haili Chemical

-Cong ty JingJiang SinamYang IM&EX

-Cong ty NongFeng AgroChem

-Phii tri cic doi tugng khic

Slcokhaning tri ngGiitri

So co khinang tra ngGiatri

I01/01/201531/12/2015

14. PHAITRANGtfCHBAN

Thong tin chi tilt lien quan den cac khoan vay ngin han (tiep theo):(2) Hgp d6ng tin dpng s6 15.23400138/2015-HDTDHM/NHCT900-VIPESCO ngiy 20/10/2015 bao g6m cac dieukhoan chi tilt sau:

+ Mpc dich vay: B6 sung v6n luu d^ng;+ Th^^i han vay: khong qua 06 thing cho tirng Ian nhin ng;+ Lai suit cho vay: Ap dung lai suit thi n6i co di^u chinh;+ Phucmg thurc bao dam: Vay khong co tai sin dam bao;

+ S6 du ng g6c t^i thai diem 31/12/2015 la 7.636.650.000 A/ND.

Thong tin chi tilt lien quan din cic khoin vay dai han:(2) Khoan vay dai han cua C6ng ty TNHH Phii Nong:+ Gii trj khoan vay: 2.500.000.000 dong;

+ Muc dich vay: Phuc vp diu tu mua sim tai sin;+ Thai han cho vay: 60 thing ke ttr ngiy bin vay nit khoan diu ti^n vi dugc ghi tren giiy nhan ng;

+ Lai suit cho vay: 0%;

+ Hinh thurc dam bao tien vay: Tin chip+ S6 du ng glc t^i thai dilm 31/12/2015 la 500.000.000 ding;

(3)Vay ci nhan khong co hgp ding+ Muc dich vay: Phuc vp hopt dong sin xuit kinh doanh;

+ Lai suit cho vay: 0%;

B^o cio tii chinh rieng

Nim tii chinh kit thuc ngiy 31/12/2015Cong ty C6 phan Thuoc sat trung Vift Nam

S6 102 Nguyln Binh Chilu, Phuong Da Kao, Quan 1, TP Ho Chi Minh

.i. AitLLv̂ ii^.'iE,

pipi

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24

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:q/IV,

•a

VNDVND VND VNDVNDSodirdaunamtrwo-c174.719.940.00057.705.604.7194.300.475.168 64.771.014.579301.497.034.466

Laitrongnamtmdc-- - 45.161.444.99945.161.444.999

T3ng khac-6.549.481.073 - -6.549.481.073

Phanph6iloinhu|in-6.831.597.7842.400.949.769 (52.827.517.363)(43.594.969.810)

So dw cuoi nam tnrorc174.719.940.00071.086.683.5766.701.424.937 57.104.942.215309.612.990.728

S6dud^unamnay174.719.940.00071.086.683.5766.701.424.937 57.104.942.215309.612.990.728

Laitrongnamnay-- - 47.777.416.30847.777.416.308

Phanphdihyinhuan-4.516.144.5002.258.072.250 (43.593.950.451)(36.819.733.701)

S6durcu6inamnay174.719.940.000^75.602.828.0768.959.497.187" 61.288.408.072320.570.673.335

CngQuS^diutu Von khic ciia cMLqinhuan

cuaCSHphattrilnsohftu chuaphanphdi

10.736.356.645

2.102.868.066

912.122.770

92.148.797

153.553.654

3.260.693.287

6.045.940.000

12.150.448

19.315.796

156.244.354

1.242.012.760

VND01/01/2015

24.688.209.860

2.266.460.298690.013.726

21.731.735.836

VND

10.076.301.824

1.969.069.966• -

26.897.524

153.553.654

2.149.521.144

6.401.217.001

729.889(1.539.678)53.652.330

1.472.721.138

VND31/12/2015

21.275.385.375

1.149.055.678

250.000.000

3.702.400.000

16.173.929.697

VND01/01/201531/12/2015

18. V6NCHUs6HfrtJ

a) Bang doi chieu bien dong von chu so hiru

-Tai san Mra chir giii quySt

-Kinh phi cong doan-Baohilmxahi

-Baohi8myt6-Bio hi6m thit nghi^p-PhaitravScopMnhda-Nh|n ky quy, ky cuoc ng^n han

-C6 tuc, led nhuin phii tra

-Cac khoan phai tra phai nop khac+ Phii tra CSng ty mua ban ncr tiin sit dying v$t tu giu ho+ Phai tra chi phi ban hang tai cac cita hang thuoc CNHui

+ Phai tra tien an ca, boi dicang doc hai cua Nhd may Binh Dttomg

+ Phai tra Khac

17. PHAI TRA NGAN HAN KHAC

-Chiphibanhang

-ChiphitOchiichpinghikhdchhing-Chi phi ho tro vn chuyen cho d^i ly

-Trich tnrdc chi phi phdi tra khac

16. CHI PHI PHAI TRANgANHN

B^o cio tM chinh rieng

N3m tii chinh k6t Me ngay 31/12/2015Cong ty Co phan Thuoc sat thing Viet NamS6 102 Nguyln Dinh Chi6u, Phu&ng Da Kao, Qu$n 1, TP H^ Chi Minh

25

or

8

77.788.108.513

6.701.424.937

71.086.683.576

VND01/01/2015

10.000

17.471.994

17.471.994

17.471.994

17.471.994

17.471.994

01/01/2015

84.562325.263

8.959.497.187

75.602.828.076

VND31/12/2015

10.000

17.471.994

17.471.994

17.471.994

17.471.994

17.471.99431/12/2015

174.719.940.000 174.719.940.000

174.719.940.000 174.719.940.000

31.449.589.200 31.449.589.200

VNDVNDNam 2014

100

Nam 2015

-Qu;ydautuphdttri6n-Quy khac thuqc v6n cM sd hiiu

V6n d3u to cila cM sd him-Von gop ddu nam-Von gop cuSi nam

Co tic, led nhu^n da chia

-Co tire, led nhuan chia tren Igi nhuqn nam tneac

d) Co phieu

S3 lugmg c3 phi^u d3ng ky phit hanhSo lugng c3 phi^u dS ban ra c6ng chung

-Co phieu pho thong

S6 luqng c6 phi^u dang hru hanh-Co phieu pho thong

M^nh gia c6 phi6u dang luu hinh (VND):

f) Cdc quy cda Cong ty

c) Cdc giao dich ve von v^i cac chu so* huu va phan phoi cS tve, chia Igd nhuan

100 174.719.940.000

51,0%49,0%20,2%

8,4%

2,5%

17,8%

89.107.200.000

85.612.740.000

35.348.000.000

14.735.580.000

4.390.400.000

31.138.760.000

51,0%49,0%20,2%

8,1%5,0%

15,7%

174.719.940.000

27.388.360.000- C6d6ngkhac

Von gop c^a Tap doan H6a chat Vift Nam89.107.200.000

V6n gop c^a ede c6 d6ng khac:85.612.740.000

-Nguyln Diic Thuin35.348.000.000

-LamThiMai14.095.580.000

-VuVanHdi8.780.800.000

TyleVND

Dlu nam

VNDCuoin^m

b) Chi tiet von d^u tir cua chu so hihi

VND

2.258.072.250

4.516.144.500

4.516.144.500

31.449.589.201

500.000.000

354.000.000

43.593.950.451

Trich Qu^ D^ trft b6 sung V6n dieu 1^Trich Qu^ Dlu to phat tri6nTrich Qu^ Khen thu^ng phiic ledChi tr^ c6 turc (tuomg \ing mSi c6 phan nh|n 1.800 d)Thudng Hi dong quan trj vb hoka thanh k8 hoachThu lao H6i dong qu^n tq va Ban ki^n soat

T6ng

(*) Theo Nghi quy^t so 012015/NQ-TST-DHDCD ngay 27/4/2015 cua Dai hoi d6ng c6 dong, Cong ty me cong b6 viec

phan ph6i lqd nhuan ndm 2014 nhu sau:S6tiSn

Bdo cdo tki chinh riengNam tai chinh ket Me ngdy 31/12/2015

C6ng ty C6 phln Thu6c sat trung Vi^t NamS6 102 Nguyln Dinh Chidu, Phuong Da Kao, Quan 1, TP Ho Chi Minh

26

622.707.891 517.493.614

106.418.857 1.776.071.928

413.555.0764.297.600

VNDVND

'•• a

N•,T'H/31

LS

Kytnrdc

1.211.457.648

607.169.860306.000

35.655.511

568.326.277

VNDKytnrdc

145.435.738.168

L779.693.313

263.518.958

1.776.869.585

141.615.656.311

VNDKytnrorc

221.909.644.408

Kynay

4.399.575.624

1.048.867.623

89.778.944

20.653.940

3.236.202.676

4.072.441

VNDKynay

179.820.630.838

(4.050.245.310)

121.336.952

2.077.844.124

181.671.695.072

VNDKynay

262.246.719.881

258.055.313.641 217.963.846.071

3.821.561.389 3.710.225.094

369.844.851 235.573.243

VNDVNDKy tnracKynay

Lai tien vay

Chi6t khiu thanh toinL6 chenh I ̂ch ty gii phit sinh trong nam

23. CHI PHI TAI CHINH

Lai tien gui, tien cho vay

C6 hie, lai nhuin du^c chia

Lai chenh lech t^ gia phat sinh ^^ong namL5i chSnh lech t^ gii dinh gia lai cu6i k^LSi bin hang tri cham

22. DOANH THU HOAT DONG TAI CHINH

Gia von ciia thinh phim da binGia von cua hoait dong gia congGii von ciia dich vy da cung dp

Du phong/Hoan nhip giam gia hang t6n Idio

21. giavonhAngban

Doanh M thuin ban hang

Doanh M gia c6ngDoanh M cung cap dich vy

20. DOANH THUTHUANVE BAN HANG VACUNG CAP DJCHVy

304.862.337

-

304.862.337

VNDNSm2014

129.862.337

175.000.000

304.862.337

VNDNim2015

Nguon kinh phi con lai diu nam

Chi su nghifp

Nguon kinh phi c6n lai cuoi nim

19. NGU6N KINH PHI

Bio cio tai chinh rieng

Nina tiichinhk^t Me ngiy 31/12/2015Cong ty C6 phan Thuoc sit tr&ng Viet NamS6 102 Nguyen Binh Chi^i, Phircmg Da Kao, Quan 1, TP H6 Chi Minh

27

1.409.229-

-

75.194.754

VNDK^ trudrc

572.226.537

37.706.706

20.350.258

-

-

366.624.119

147.545.454

VND

188.878.029

299.665.485(2.209.985)18.899.503

VNDKyniy

1.343.641.645

56.069.533

, 821.979.776

233.146.419

175.445.917

57.000.000

VND

Ky trudrcKyniy

20.431.300.735 22.150.527.497

(23.653.788)10.929.672.650

517.568.875

2.145.318.913

1.941.516.393

4.637.368.345

2.002.736.109

44.670.472

11.327.565.620

63.064.850

(71.384.578)1.594.197.405

5.518.525.914

1.954.661.052

Gii trj con lai va chi phi tur nhu^ng ban, thanh ty tai sin c6 djnh

Cac khoin bj phatXii ty cac chi phi nghien ciiu t6n dong khong khi thiChi phi khac

27. Cm PHI KHAC

Thu nh^p tit nhutjng bin, thanh ly tai sin c6 dinh

Ban vi.t tu, phS li^u M h6iThu dich vu M nghi^m mluXir ly chi phi kh^u hao ciia tai sin hinh thanh tur ngudn kinh phi da khiu hao hStnhung chua giim nguSnThuS gii tri gia tang bi phat nim trudrc nay duoc hoan l^i do Cpc thuS tinh nMm

Thu nhap khac

26. THUNH^PKHAC

Chi phi nguyen lieu, vit lieu

Chi phi nhan congChi phi kMu hao tai sin c6 dinhChi phi du phongThuS, phi, vi IS phi

Chi phi dich vy mua ngoaiChi phi khac bing tiSn

VNDVND

Ky trudrcK^nay

1.189.725.2012.152.647.032

5.768.101.7713.967.864.736

351.390.162170.539.295

27.420.930.27627.100.166.869

11.950.960.87110.147.571.480

46.681.108.28143.538.789.411

25. CHIPHIQUANL^^DOANHNGHI^P

Chi phi nguySn li^u, vt lieu

Chi phi nhan c6ngChi phi khau hao tai sin co dinhChi phi dich vp mua ngoaiChi phi khac bang tiSn

VNDVND

Ky trudrcKtynay

1.142.681.824 2.297.863.142

24. Cffl PHI BAN HANG

Bao cio t&i chinh rieng

N5m tii chfnh kSt Me ngay 31/12/2015Cong ty Co phan Thuoc sat triing Vi^t NamSd 102 NguySn Binh ChiSu, Phufrng Pa Kao, QaSn 1, TP H^ Chi Minh

28

VNDVND43.176.737.150 32.389.724.120

01/01/201531/12/2015

46.186.491.919 -79.407.472.824234.521.145.764 (29.397.789.363)171.252.782.786 (29.469.173.941)

-10.000.000.000

1.419.926.091 1.419.926.091-_

282.127.563.774 (29.397.789.363)262.080.181.701 (29.469.173.941)

Gia tri s6 ki toan

VNDVNDVNDVND

Du phongGia g6cDu phongGia goc

Gid trj so ki todn31/12/201501/01/2015

Nor phai tra tai chinh

Vay va nor

Tai san tai chinhTien va cac khon tucmg duong tiin

Ph^i thu kh^eh hang, phai thu khacCac khoan cho vay

Diu hi dai han

216.098.871.249213.800.399.968

6.554.586.9378.159.095.874

2.731.275.1663.064.170.700

46.502.915.52744.663.802.639

(25.980.379.458)(30.723.929.761)

245.907.269.420238.968.539.419

30. CONG CV TAI CHINHCac loai c6ng cy tai chinh ciia Cong ty bao gom:

Chi phi nguyen Ii6u, vat lieu

Chi phi nhan congChi phi khiu hao tii san ci dinh

Chi phi dich vu mua ngoaiChi phi khac bang tien

VNDVNDK^trudcKj'niy

10.568.970.00012.555.965.871

1.481.630.0001.573.476.322

(12.385.723.846)(12.647.812.193)

(335.123.846)1.481.630.000

VND

57.717.410.870

7.214.967.713

7.138.459.903

76.507.810

(7.859.806.442)

(7.859.806.442)57.072.572.141

VND

58.346.386.308

579.465.483

579.465.483

(10.885.079.063)(10.885.079.063)

48.040.772.728

N3m2014N^m2015

76.603.983505.233.032

T6ng lgri nhuan kg todn truoc thui TNDNCac khoan diiu chinh tang-Lo^i trie chi phi trich tru&c khong du ca sd tinh thui

-ThuebiphqtCac khoan diSu chinh giam

-C6 tire, led nhuan dupe chia

Thu nhap chju thu6 TNDN

Chi phi thui TNDN hin hinh (thui suit 22%)

Thui TNDN phai ndp diu namThui TNDN da nop trong n3m

Thui TNDN phai nop cuoi n3m

29. CHI PHI SAN XUAT K3NH DOANH THEO YEU T6

28. CHIPHITHUETHUNHAPDOANHNGHIfPHIENHANH

B^o cio tii chinh rieng

N^m tai chinh kit Me ngay 31/12/2015Cong ty Co phan Thuoc sdt tring Vi t NamS6 102 Nguyln Binh Chiiu, Phucmg Ba Kao, Quanl.TPHJChiMinh

29

250.447.286.728 2.282.487.683- 252.729.774.411

Tai ngay 31/12/2015VND VND VND VNDTidnrvd cac khoan tuong duong tidn46.186.491.919 - - 46.186.491.919Phai thu khach hdng, phai thu khdc204.260.794.809 862.561.592 - 205.123.356.401

Cdc khoan cho vay- •

Bautunganhan....Blutuddihan- 1.419.926.091 - 1.419.926.091

Tai san tai chinh va ng phai trd tai chinh chua dugc ddnh gid lgi theo gid trj hop ly tai ngay ket thuc ky ke toan nam doThong tir so 210/2009/TT-BTC va cdc quy dinh hien hanh yeu clu trinh bay Bdo cdo tai chinh va thuydt minh thong tin

ddi vdi cdng eg tdi chinh nhumg khdng dua ra cdc huong din tirong duong cho vigc ddnh gia vd ghi nhan gia trj hop lyciia cac tai san tai chinh va no phai tra tai chinh, ngoai trir cac khoan trich lap du ph6ng no phai thu kho doi va du phonggidm gia cac khoan dau to chiing khoan da dugc neu chi ti^t tai cac Thuydt minh lien quan.

Quan ly rui ro tai chinhR^i ro tai chinh cua Cdng ty bao gdm rui ro thi trudng, rui ro tin dung va rui ro thanh khodn. Cong ty dd xay dung hethong kiem sodt nham ddm bao su can bang cr mure hop ly giira chi phi rui ro phat sinh va chi phi quan ly rdi ro. BanTong Giam doc Cdng ty cd trach nhiem theo doi quy trinh qu^n ly rui ro dd dam Mo s\r can blng hgp ly gifta rui ro va

Idem soat rui ro.

Rui ro thi tntangHoat dqng kinh doanh ciia Cdng ty se chu ydu chiu rui ro khi co s\r thay ddi ve gid, t^ gia hdi doai va lai suit.

Rui ro ve gi:,Cdng ty chiu nii ro ve gia cua cac cdng cu vdn phat sinh tir cdc khoan dau to c6 phieu ngdn han vd dai han do tinh khdng_^

ch^c chan ve gia toong lai ciia cd phieu dau to. Cac khoan dau to cd phieu dai han duoc nam gift vdi muc dich chienXluge lau dai, t^i thoi diem kit thiic ky kd toan nam Cdng ty chua co ke ho^ich ban cdc khoan ddu tu nay.;|

Rui ro vd ty gia hdi doai:?A

Cdng ty chiu rui ro ve ty gia do gia trj hgp ly cua cdc ludng tien trong tuong lai cua mot cdng eg tai chinh se bien ddngtheo nhfing thay ddi cua ty gia ngo^i te khi cdc khoan vay, doanh thu va chi phi cua Cdng ty dugc thuc hien bang don vj

tien te khdc vdi ddng Viet Nam.

Rui ro vd lai suit:Cdng ty chiu rui ro vd lai suit do gia trj hgp ly cua cdc luong tidn trong tuong lai ciia mdt cdng cu tai chinh se bien ddngtheo nhung thay ddi cua 15i suat thj trudng khi Cdng ty cd phat sinh cdc khoan tien giii cd hoijc khdng cd ky han, cdckhoan vay va ng chju ISi suat tha ndi. Cdng ty quan ly nii ro lai suit bang each phan tich tinh hlnh c^nh tranh tren thj

trudng dd cd dugc cdc lai suat cd loi cho muc dich ciia Cong ty.

Riii ro tin dungRiii ro tin dyng la riii ro ma mdt bdn tham gia trong mgt cdng eg tai chinh hoac hgp ddng khdng cd khd nang thuc hiendugc nghia vg ciia minh din den tdn thlt vd tai chinh cho Cdng ty. Cdng ty cd cdc nii ro tin dgng tir hoat ddng ddng sanxuat kinh doanh (chii yeu ddi vdi cdc khoan phai thu khach hang) va hoat dgng tdi chinh (bao gdm tien giri ngdn hang,

cho vay va cdc cdng eg tai chinh khdc).

Tir 1 nam trdTren 1 namTren 5 namCdng

xudngddn 5 ndm

Cdng ty Cl phan Thu6c sdt tning Vidt NamBao cdo tdi chinh riengS6 102 Nguyen Binh Chidu, Phufrng Ba Kao, Quan 1, TP Hd Chi MinhNam tai chinh kdt thuc ngay 31/12/2015

Phai tra nguoi ban, phdi tra khdc142.126.827.843 93.423.907.320

Chi phi phai tra21.275.385.375 24.688.209.860

206.578.950.368 150.501.841.300

30

guyen Thanguyen LuatNguyen Vilt Bat

Ngircri lap bieu

C6ng ty cho ring mire do tap trung nii ro doi voi vi^c tri ng la thap. C6ng ty co khd n^ng thanh todn cac khoin ng denh^n tir dong tien tu hoat dong kinh doanh va ti^n thu tir cac tai san tai chinh dao h^n.

- 150.501.841.300

- 24.688.209.860

- 93.423.907.320

- 32.389.724.120

- 206.578.950.368

- 21.275.385.375

- 142.126.827.843

- 43.176.737.150VNB VNB

1.027.392.000

-

-

1.027.392.000

527.392.000

-

-

527.392.000VNB

149.474.449.300

24.688.209.860

93.423.907.320

31.362.332.120

206.051.558.368

21.275.385.375

142.126.827.843

42.649.345.150VNB

Chi phi phai traPhai tra nguoi ban, phai tra khac

Vay va ngTai ng^y 01/01/2015

Chi phi phai traPhai tr^ nguoi bin, phai tra khdc

VayvangTai ngay 31/12/2015

namxuong

CgngTren 5 namTir 1 nSm trd Tren 1 n^m d&i 5

Rut ro thanh khoanRiii ro thanh khoan la rui ro Cong ty g|p kho khan khi thuc hin cdc nghla vp tM chinh do thi^u von. Rili ro thanh khoancua Cong ty chu yeu phat sinh tir viec cac tai san tai chinh va ng phai tr^ tai chinh co cac then di&n dao han khac nhau.

Thoi han thanh toan cua cac khoan ng phai tra tai chinh dura tren cac khoan thanh toan du kien theo hgp dong (tren co sis

dong tien ciia cac khoan goc) nhu sau:

- 232.611.007.760230.644.907.577 1.966.100.183

79.407.472.824

141.783.608.845

10.000.000.000

1.419.926.0911.419.926.091

546.174.092

79.407.472.824

141.237.434.753

10.000.000.000

Tai ngay 01/01/2015Tien va cac kho&n turchg duong tien

Phii thu khach hang, phai thu khacTi^n gui c6 ky han ng^n h^nBau tir ngan han

Biu tir dai han

Bio cao tii chinh rieng

N5m tai chinh k6t thuc ngay 31/12/2015Cong ty C6 phan Thufic sat tr&ng Viet Nam

S6 102NguyinBinh Chi6u, Phuong Ba Kao, Quan 1, TP H6 Chi Minh