C6phan Thanh Thanh C6ng - Bien - ttcsugar.com.vnttcsugar.com.vn/uploads/files/FS consol audited - 30.06.19.pdf · Bang can doi ke toan hopnhat Bao cao ket qua heat dong kinh doanh

EYBuilding a betterworking world

C6ng ty C6 phan Thanh Thanh C6ng - Bien Hoa

Sao cao tai chinh hoopnhat

Cho narn tal chinh ket thuc nqay 30 thanq 6 narn 2019

Gong ty Go phan Thanh Thanh Gong - Bien H6a

Ml,lC urc ~~)

Trang~~

1 - 2 ';

3

4-5

6-9

10

11 - 12

13 - 74

Thong tin chung

Bao cao cua HOi dong Ouan tri

Bao cao kiern toan doc lap

Bang can doi ke toan hop nhat

Bao cao ket qua heat dong kinh doanh hop nhat

Bao cao luu chuyen tien t$ hop nhat

Thuyet minh bao cao tai chinh hop nhat

Chu tichThanh vienThanh vienThanh vienThanh vienThanh vienThanh vienThanh vien

Cong ty Co phan Thanh Thanh Cong - Bien H6a

THONG TIN CHUNG

CONG TV

Cong ty C6 phan Thanh Thanh Cong - Bien Hoa ("Cong ty") 113 mot conq ty c6 phan duoc thanh I~ptheo t.uat Doanh nqhiep cua Viet Nam theo Gifiy phep £l~u tu s6 1316/GP do BOKe hoach va £l~utu cap ngay 15 thang 7 narn 1995 va cac Giay phep d~u tU'/Giay ChLi'ngnhan £l~u tU'/Giay ChLi'ngnhan £lang ky Doanh nqhiep dieu chinh sau d6, voi I~n dieu chinh Giay ChLi'ng nhan £lang kyDoanh nqhiep g~n nhat 113 I~n thLi'7 dU'Q'Ccap ngay 14 thanq 2 narn 2019.

C6 phieu cua Cong ty duoc niern yet tal Sa Giao djch ChLi'ngkhoan Thanh ph6 Ho Chi Minh voi rnagiao dich 113 SBT theo Giay phep s6 27/Q£l-SGDCKHCM do Sa Giao djch ChLi'ngkhoan Thanh ph6Ho Chi Minh cap ngay 18 tMng 2 nam 2008.

Heat dong chinh trong narn hien tai cua Cong ty 113 san xuat dU'ongva di$n; trong cay mia; san xuatva kinh doanh cac san pham c6 SLr dl,mgdU'ong ho~c SLr dl,mg phl,l pham, phe pham tLl'san xuatdU'ong; san xuat, kinh doanh phan b6n, v~t tU'nang nghi$p; xay dl,mg cac cong trlnh dan dl,lng; kinhdoanh khach s~n, nha hang; xay dl,mg va kinh doanh h~ t~ng khu cong nghi$p; gia cong cO'khi; tU'van k9 thu$t, cong ngh$ va quan Iy trong nganh san xuat mia dU'ong; san xuat, kinh doanh can vacac san pham phl,l sau can; kinh doanh bat dong san, cho thue can h¢, van phong, nha a, va cachOGitdong dau tU'.

Cong ty c6 trl,l sa dang ky t~i Xa Tan HU'ng,Huy$n Tan Chau, Tinh Tay Ninh, Vi$t Nam va vanphong d~i di$n dc;itt~i s6 253, £lU'ong Hoang Van Thl,l, PhU'ong2, Qu$n Tan Blnh, Thanh ph6 HoChi Minh, Vi$t Nam.

HOI DONG QUAN TR!

Cac thanh vien HOidong Quan tri trong nam va vao ngay I$p bao cao nay nhU'sau:

Ong Ph~m Hong DU'O'ngBa £l~ng Huynh LYcMyOng Henry ChungBa Huynh Bich NgQcOng Hoang M~nh TienBa Nguyen Thuy VanOng See Beow TeanOng Le NgQcThong

Ba Nguyen Thi Hoa Thanh vien

b6 nhi$m ngay 1 thang 7 nam 2019b6 nhi$m ngay 1 thang 7 nam 2019mien nhi$m ngay 3 tMng 9 nam 2019mien nhi$m ngay 1 thang 7 nam 2019b6 nhi$m ngay 15 thang 11 nam 2018mien nhi$m ngay 1 thang 7 nam 2019mien nhi$m ngay 15 tMng 11 nam 2018

TI~U BAN KI~M TOAN TRl}'C THUOC HOI DONG QUAN TR!

Cac thanh vien Tieu Ban Kiem toan tn,l'cthuoc Hoi dong quan tri trong nam va vao ngay I$p bao caonay nhU'sau:

Ong Hoang M~nh TienBa Nguyen Thuy VanOng Henry ChungOng See Beow Tean

TrU'ang banTru>angbanThanh vienThanh vien

b6 nhi$m ngay 3 thang 9 nam 2019mien nhi$m ngay 3 thang 9 nam 2019

mien nhi$m ngay 1 thang 7 nam 2019

1


THONG TIN CHUNG (tiep theo)

BAN TONG GIAM DOC

Cac thanh vien Ban Tong Giarn doc trong narn va VaGngay lap bao cao nay nhu' sau:

Ong Nguyen Thanh NgCl'Ba Tr~n Que Trang

Ba DU'O'ngThi To CMuOng Tr~n Ouoc ThaoOng Le Quang HaiOng Nguyen Quoc VietOng Le Dlic Ton

Ong Le Huy Thanh

Ba Truonq Th] Kim PhuonqOng Tr~n Huy Hao

Ong Huynh Van PhapOng Trang Thanh TrucBa Doan va Uyen DuyenOng LU'u Anh Ki$t

Ba Le Ha Thi Mai ThaoOng Nguyen'Ba CMOng Nguyen Anh vaOng TrU'O'ngTri CU'cYng

Tong Giarn d6cPh6 Tong Giarn d6cthU'cYngtruePh6 Tong Giarn d6cPh6 Tong Giarn d6cPh6 Tong Giarn docPh6 Tong Giarn docOuyen Giarn doc ChinhanhGiarn d6c Khoi Nangnqhiep kiern Giarn docPhat trien Nguyen lieuVung 1Giarn d6c Kinh doanhGiam d6c Di~u hanhTrung tam Thuong rnaiTTC Plaza Tay NinhGiarn d6c Kinh doanhGiarn doc DOi ngo~iGiam doc Tai chinhGiam d6c Cung ling

Giam d6c Nhan SU'Giam doc Phat tri~nGiam doc Quan h$ D~u tU'

Quy~n Ph6 Tong Giam docGiam doc Quan Iy h$ thong

NGU'O'ID~I OleN THEO PHAp LU~T

RJ

mien nhiern ngay 28 thang 2 nam 2019

mien nhiern nqay 22 thang 7 narn 2019

bo nhiern ngay 1 thanq 7 narn 2018

bo nhiern nqay 1 thanq 9 narn 2018

bo nhi$m ngay 5 thang 9 nam 2018bo nhi$m ngay 15 thang 10 nam 2018mien nhiem ngay 1 thang 7 nam 2019bo nhi$m ngay 20 thang 11 nam 2018bo nhi$m ngay 9 thang 11 nam 2018bo nhi$m ngay 1 thang 8 nam 2018mien nhiem ngay 15 thang 12 nam 2018bo nhi$m ngay 22 thang 8 nam 2018mien nhi$m ngay 23 thang 4 nam 2019

-~5:5'11"E

NgU'cYid~i di$n theo phap lu~t cua Cong ty trong nam va VaG ngay I~p bao cao nay 113Ong Ph~mHong DU'O'ng.

Ong Nguyen Thanh NgCl'dU'Q'cOng Ph~m Hong DU'O'nguy quy~n de ky bao cao tai chinh hQ'p nhatkem theo cho nam tai chinh ket thuc ngay 30 thang 6 nam 2019 theo Quyet dinh so 45a/2018/QD -CT.HDQT ngay 1 thang 11 nam 2018.

KI!:M ToAN VIEN

Cong ty Trach nhiem HCl'uh~n Ernst & Young Viet Nam 113cong ty kiem toan cho Cong ty.

2


BAo cAo COA BAN TONG GIAM DOC vA PHE DUYI;T COA HOI DONG QuAN TR!

HOi dong Ouan tr] va Ban Tong Giarn doc Cong ty Co phan Thanh Thanh Conq - Bien H6a ("Congty") trinh bay bao cao nay va bao cao tai chinh hop nhat cua Cong ty va cac conq ty con ("Nh6mCong ty") cho narn tai chinh ket thuc nqay 30 thanq 6 nam 2019.

TRAcH NHleM COA BAN TONG GIAM DOC DOl Val BAo cAo TAl CHiNH HQ'PNHAT,I:

Ban Tong Giarn doc chiu trach nhiern dam bao bao cao tal chinh hop nhat cho tCPngnarn tai chinhphan anh trung thuc va hop Iy tinh hinh tai chinh hop nhat, ket qua heat dong kinh doanh hop nhatva tinh hinh luu ChUYElntieln te hop nhat cua Nh6m Cong ty. Trong qua trinh lap bao cao tal chinhhop nhat nay, Ban Tong Giarn doc din phai:

... lua chon cac chinh sach ke toan thlch hop va ap dl,mg cac chinh sach nay mot each nhatquan:

... thl,l'c hien cac danh gia va U'6'c tinh mot cach hQ'p Iy va tMn trong;

II> neu ra cac chu~tn ml,l'C ke toan ap dl,mg c6 dU'Q'ctuan thu hay khOng va tat ca nhCmg sai lechtrong yeu so v6'i nhCmg chuan ml,l'Cnay da dU'Q'ctrinh bay va giai thich trong bao cao tai chinhhQ'p nhat; va

II> I~p bao cao tai chinh hQ'p nhat tren cO' sa nguyen t~c hO<;ltdong lien tl,lC trCPtm6'ng hQ'p kh6ngthe cho rang Cong ty se tiep tl,lChO<;:ltdong.

Ban Tong Giam doc chiu trach nhiem dam bao viec cac so sach ke toan thich hQ'p dU'Q'c lU'u giCPdephan anh tinh hinh tai chinh hQ'p nhat cua Nh6m Cong ty, v6'i m(l'c do chinh xac hQ'p Iy, t<;:libat kythai diem nao va dam bao rang cac so sach ke toan tuan thu v6'i che do ke toan da dU'Q'cap dl,lng.Ban Tong Giam doc cOng chiu trach nhiem ve viec quan Iy cac tai san cua Nh6m Cong ty va do d6phai thl,l'c hien cac bien phap thich hQ'p de ngan ch~n va phat hien cac hanh vi gian I~n va nhCPngviph<;:lmkhac.

2

Ban Tong Giam doc cam ket da tuan thu nhCPngyeu diU neu tren trong viec I~p bao cao tai chinhhQ'p nhat kem theo.

~(

P'ILNj

PHE DUyeT COA HOI DONG QUAN TR!

HOi dong Quan tri da phe duyet bao cao tai chinh hQ'p nhat kem theo. Bao cao tai chinh nay daphan anh trung thl,l'c va hQ'p Iy tinh hinh tai chinh hQ'p nhat cua Nh6m Cong ty vao ngay 30 thang 6nam 2019, ket qua hO<;:ltdong kinh doanh hQ'p nhat va tinh hinh lU'u chuyen tien te hQ'p nhat chonam tai chinh ket thuc cung ngay phu hQ'p v6'i cac Chuan ml,l'c ke toan Viet Nam, Che do ke toandoanh nghiep Viet Nam va cac quy dinh phap Iy c6 lien quan den viec I~p va trinh bay bao cao taichinh hQ'p nhat.

3

Thanh pho Ho Chi Minh, Viet Nam

Ngay 28 thang 9 nam 2019

Building a betterworking world

Ernst & Young Vietnam Limited Tel: +8428 3824 525220th Floor, Bitexco Financial Tower Fax: +8428 3824 52502 Hai Trieu Street, District 1 ey.comHo Chi Minh City, S.R. of Vietnam

EY

Kinh g(li: Quy ce dong ella Cong ty ce phan Thanh Thanh Cong - Bien Hoa

se tham chieu: 61248763/20673558/HN

BAo cAo KIEMloAN DQC L~P

Chung toi da kiem toan bao cao tai chinh hop nhat kern theo cua Conq ty c6 phan Thanh ThanhCong - Bien Hoa ("Cong ty") va cac cong ty con (sau day dU'Q'cgOichung la "Nhom Cong ty") duoclap ngay 28 thanq 9 narn 2019 va dU'Q'Ctrlnh bay tli trang 6 den trang 74, bao gam bang can doi ketoan hop nhat vao ngay 30 thanq 6 narn 2019, bao cao ket qua heat dong kinh doanh hop nhat vabao cao luu chuyen tien te hop nhat cho narn tai chinh ket thuc cunq ngay va cac thuyet minh baocao tai chinh hop nh~t kern theo.

Trach nhi~m cu« Ban Tong Giam aoc

Ban T6ng Giarn doc Conq ty chiu trach nhiem ve viec I$p va trlnh bay trung thl,l'cva hQ'p19 bao cao taichinh hQ'pnh~t cua Nhom Cong ty theo cac Chu~mml,l'Cke toan Viet Nam, Che do ke toan doanhnghiepViet Nam va cac quy dinh phap 19 co lien quan den viec I$p va trlnh bay bao cao tai chinh hQ'pnh~t va chiu trach nhiem ve kiem soat noi bo ma Ban Tong Giam doc xac dinh la can thiet de dambao cho viec I$p va trlnh bay bao cao tai chinh hQ'pnh~t khong co sai sot trong yeu do gian I$n hOc;3Cnham Ian.

Trach nhi~m cua Kiem toan vi{m

Trach nhiem cua chung toi la dU'ara 9 kien ve bao cao tai chinh hQ'pnh~t dl,l'atren ket qua cua cuockiem toan. Chung toi da tien hanh kiem toan theo cac Chuan ml,l'ckiem toan Viet Nam. Cac chuanml,l'Cnay yeu cau chung toi tuan thu chuan ml,l'Cva cac quy dinh ve d~o duc nghe nghiep, I$p keho~ch va thl,l'chien cuoc kiem toan de d~t dU'Q'CSl,l'dam bao hQ'p19 ve viec lieu bao cao tai chinh hQ'pnh~t cua Nhom Cong ty co con sai sot trQngyeu hay khong.

Cong viec kiem toan bao gam thl,l'Chien cac thu tI,lCnham thu th$p cac bang chung kiem toan ve cacso lieu va thuyet minh tren bao cao tai chinh hQ'pnhat. Cac thu tl,lCkiem toan dU'Q'cIl,I'achon dl,l'atrenxet doan cua kiem toan vien, bao gam danh gia rui ro co sai sot trong yeu trong bao cao tai chinh hQ'pnh~t do gian I$n hOc;3Cnham Ian. Khi thl,l'chien danh gia cac rui ro nay, kiem toan vien da xem xetkiem soat noi bo cua Nhom Cong ty lien quan den viec I$pva trlnh bay bao cao tai chinh hQ'pnh~ttrung thl,l'c,hQ'p19 nham thiet ke cac thu tl,lCkiem toan phu hQ'pvoi tlnh hlnh thl,l'cte, tuy nhien khongnham ml,lcdich dU'ara 9 kien ve hieu qua cua kiem soat noi bo cua NhOmCong ty. Cong viec kiemtoan cOngbao gam danh gia tinh thich hQ'pcua cac chinh sach ke toan dU'Q'cap dl,lngva tinh hQ'p19cua cac U'octinh ke toan cua Ban T6ng Giam doc cOngnhU'danh gia viec trlnh bay t6ng the bao caotai chinh hQ'pnhat.

Chung toi tin tU'o>ngrang cac bang chung kiem toan ma chung toi da thu th$p dU'Q'cla day du va thichhQ'pde lam cO'sO>cho 9 kien kiem toan cua chung toi.

4A member firm of Ernst & Young Global Limited

E.YBuilding a betterworking world

Y kien cue Kiem toen vien

Theo y kien cua chunq toi, bao cao tai chinh hop nhat da phan anh trung thuc va hoop1'1,tren cackhia canh tronc yeu, tlnh hlnh tai chinh hoopnhat cua Nhorn Conq ty VaGnqay 30 thanq 6 narn 2019,cOng nhu ket qua heat dong kinh doanh hop nhat va tlnh hlnh luu chuyen tien t$ hoopnhat cho narntai chinh ket thuc cunq nqay, phu hoopvoi cac Chuan rnuc ke toan Viet Nam, Che do ke toan doanhnqhiep Viet Nam va cac quy dinh phap 1'1co lien quan den viec lap va trlnh bay bao cao tai chinh hoopnhat.

...u~'"~Iam docGiay CN8KHN kiem toanSo: 2266-2018-004-1

Tran Thanh ThuyKiem toan vienGiay CN8KHN kiem toanSo: 3076-2019-004-1

Thanh pho Ho Chi Minh, Viet Nam

Ngay 28 thang 9 narn 2019

5A member firm of Ernst & Young Global Limited


BANG CAN 801 K~ ToAN HOP NHATnqay 30 thang 6 narn 2019

B01-DN/HN

Maso TAl SAN Thuy~t So cuoi nem So (fllu nemminh (PMn toei tei -

TMso 36)

100 A. TAl sAN NGAN H~N 9.794.108.835.254 9.813.282.063.081

110 I. tts« va cac kholm tU'O'ngaU'O'ngtian 5 1.004.775.238.727 324.968.354.928

111 1. TiE§n 916.275.238.727 270.968.354.928112 2. cac khoan tU'O'ngdU'O'ngtien 88.500.000.000 54.000.000.000

120 II. f)au tv tai chinh ngan h[!n 767.786.825.451 614.337.054.432121 1. ChCmg khoan kinh doanh 6 165.370.489.390 147.759.126.842122 2. Dl! phOng giam gia ehLPng

khoan kinh doanh 6 (808.663.939) (8.622.072.410)123 3. 8au tu narn giCi'dE§nnqay

dao han 7 603.225.000.000 475.200.000.000

130 III. Cac khoan phai thu ngan h[!n 5.036.419.501.120 4.714.794.529.834131 1. Phai thu ngan han ella

khach hang 8.1 1.697.027.535.241 1.985.622.504.186132 2. Tra truce eho ngU'cYiban

ngan han 8.2 1.946.736.551.586 2.327.714.818.742135 3. Phai thu vE§eho vay ngan han 9 15.000.000.000 215.317.000.000136 4. Phai thu ngan han khac 10 1.425.093.673.613 261.557.425.508137 5. Dl! ph6ng phai thu ngan

han kh6 d6i 8, 10 (47.438.259.320) (75.417.218.602)

140 IV. Hang ton kho 11 2.781.398.584.531 3.971.722.969.990141 1. Hang ton kho 2.803.564.311.503 4.009.377.285.392149 2. ql! ph6ng giam gia Mng

ton kho (22.165.726.972) (37.654.315.402)

150 V. Tai san ngan h[!n khac 203.728.685.425 187.459.153.897151 1. Chi phi tra truoc ngan han 12 140.253.036.651 126.639.033.019152 2. ThuE§GTGT duoc khau tnr 22 51.414.140.996 45.214.465.625153 3. ThuE§va cac khoan khac

phai thu Nha nuoc 22 12.061.507.778 15.605.655.253

VND

-H

6

Cong ty C6 phan Thanh Thanh Cong - Bien H6a

BANG CAN £)01 K~ ToAN HOP NHAT (tiep theo)nqay 30 thanq 6 narn 2019

B01-DN/HN

Thuy~tMas6 TAl SAN minh s6 cu6i nem s6 cJ{juniim

200 B. TAl SAN oAI H~N 6.949.187.500.459 7.880.275.890.655

210 I. Cae khoim phai thu dai h~n 146.094.934.345 542.698.458.694212 1. Tra truoc cho ngU'<Yiban

dai han 8.2 109.158.380.150 129.111.796.826216 2. Phai thu dai han khac 10 36.936.554.195 413.586.661.868

220 /I. Tai san co ajnh 4.352.308.080.526 4.698.440.525.940221 1. Tai san co dinh ht}u hinh 13 4.135.227.110.484 4.506.630.843.371222 Nguyen gia 8.458.357.225.032 8.483.696.268.432223 Gia tri khau hao lOy ke (4.323.130.114.548) (3.977.065.425.061 )224 2. Tai san co dinh thue tai chinh 14 102.937.566.560 119.133.104.380225 Nguyen gia 142.678.391.405 151.725.361.276226 Gia tri khau hao lOy ke (39.740.824.845) (32.592.256.896)227 3. Tai san co dinh vo hinh 15 114.143.403.482 72.676.578.189228 Nguyen gia 157.580.686.655 106.932.919.031229 Gia tr] hao man lOy ke (43.437.283.173) (34.256.340.842)

230 III. Bat a¢ng san alJUtv 16 157.234.743.426 181.161.531.163231 1. Nguyen qia 179.231.206.174 205.807.780.825232 2. Gia tr] hao man lOy ke (21.996.462.748) (24.646.249.662)

240 IV. Tai san d& dang dai nen 678.948.939.496 134.062.023.484242 1. Chi phi xay dl,l'ng co ban

deYdang 17 678.948.939.496 134.062.023.484

250 V. elw tv tai ehinh dai nen 18 124.931.823.163 637.130.825.071252 1. £)fw tu vao cong ty lien ket 18.1 105.631.208.868 192.557.122.221253 2. £)au tu gop von vao

don vi khac 18.2 20.041.830.629 445.314.919.184254 3. Dl,I' phang dau tu tai chinh

dai han (741.216.334) (741.216.334)

260 VI. Tei san dai h~n khae 1.489.668.979.503 1.686.782.526.303261 1. Chi phi tra tm<Yc dai h<;ln 12 1.332.920.724.205 1.500.510.998.039262 2. Tai san thue thu nh~p

hOEml<;Ii 34.3 8.941.089.965 15.853.707.016269 3. LO'i the thU'O'ngm<;li 19 147.807.165.333 170.417.821.248

270 TONG CQNG TAl SAN 16.743.296.335.713 17.693.557.953.736

VNO

I~

Am

7


BANG CAN 801 K~ ToAN HOP NHAT (tlep theo)nqay 30 thanq 6 narn 2019

B01-0N/HN

ThuyetMa s6 NGUON VON minh s6 cuo! nem s6 cJau nam

300 C. NO'PHAI TRA 10.924.103.440.168 11.596.198.019.420

310 I. N9'ngan hen 8.966.033.051.411 8.901.828.418.619311 1. Phai tra ngU'cYiban ngifln han 20 503.771.032.003 357.620.227.232312 2. NgU'cYimua tra ti~n truoc

ngifln han 21 147.197.520.262 189.075.241.605313 3. Thue va cac khoan phai nop

Nha nuoc 22 193.431.046.035 159.302.208.063314 4. Phai tra ngU'cYilao dong 21.063.605.678 26.482.285.100315 5. Chi phi phai tra ng~n han 23 366.675.617.145 299.200.761.237318 6. Ooanh thu chua thuc hien

ng~n han 26 13.697.420.559 6.717.903.350319 7. Phai tra ng~n han khac 24 284.522.703.568 80.757.931.129320 8. Vay va no thue tai chlnh

ng~n han 25 7.284.286.378.356 7.702.811.475.586321 9. Ol,J'ph6ng phai tra ng~n han 1.922.008.250 3.862.913.000322 10. Quy khen thU'ang, phuc 100i 3.16 149.465.719.555 75.997.472.317

330 II. N9'dai h~n 1.958.070.388.757 2.694.369.600.801336 1. Ooanh thu chua thuc hien

dai han 26 12.202.129.425 12.946.654.043337 2. Phai tra dai han khac 24 6.718.381.960 6.679.256.280338 3. Vay va no thue tai chlnh

dai han 25 1.848.530.201.711 2.581.878.050.298341 4. Thue 'thu nhap hoan lai

phai tra 34.3 87.850.408.862 90.300.433.513342 5. Ol,!'ph6ng phai tra dai h~n 769.266.799 565.206.667343 6. Quy phat trien khoa hoc

va cong ngh$ 2.000.000.000 2.000.000.000

VND

Ie/..;.~

8


BANG cAN £)01 K~ ToAN HOP NHAT (tiep theo)nqay 30 thang 6 narn 2019

B01-DN/HN

VND

Thuy~tMas6 NGUON VON minh s6 cu6i nem s6 c1aunem

400 D. VON CHU 56' HO'U 5.819.192.895.545 6.097.359.934.316

410 I. Von chti sO- nou 27.1 5.818.592.161.948 6.097.359.934.316411 1. Von co phan 5.867.405.520.000 5.570.186.730.000411a - Co phi~u pho thOng co

quyen bi6u quyet 5.867.405.520.000 5.570. 186.730.000412 2. Th~ng du von co phan 6.243.045.915.565 6.243.045.915.565414 3. Von khac cua chf sa hCl'u (5.502.116.030.924) (5.534.410.411.336)415 4. Co phieu quy (1.099.985.561.092) (1.099.985.561.092)417 5. Chenh lech ty gia hoi doai (44.001.327.529) (60.609.170.380)418 6. Quy dau tu phat trien 124.701.077.143 69.863.681.464421 7. LQ'i nhuan sau thue chua

phan phoi 181.120.487.767 856.496.451.241421a - LQ'innuen sau thue cture

pMn phoi lOy ke c1encu6i nam tnroc (50.928.020.415) 308.122.494.453

421b - LQ'innuen sau thue cnuephEWph6i nem nay 232.048.508.182 548.373.956.788

429 8. LQ'i Ich co dong khonqkiem soat 48.422.081.018 52.772.298.854

430 II. Nguon kinh phi va quy khac 600.733.597 -431 1. Nguon kinh phi 600.733.597 -

440 TONG CQNG NGUON VON 16.743.296.335.713 17.693.557.953.736

Nguyen Thuy TrangNgU'CYilap

Le PMt TinKe toan tmang

9

Ngay 28 tMng 9 narn 2019


sAo cAo K~T QuA HOAT DONG KINH DOANH HOP NHATcho narn tal chinh ket thuG ngay 30 thanq 6 narn 2019

B02-DN/HN

VND

Ma 86 CHi TfEU

01 1. Doanh thu ban hang va eungcap dlch vI,!

2. Cae khoan giam trw02

25 9. Chi phi ban hang

26 10. Chi phi quan Iy doanh nghi~p

30 11. LQ'inhu~n thuan tw hoat dQngkinh doanh

31 12. Thu nh~p khac

32 13. Chi phi khac

40 14. LQ'inhuan khac

50 15. TOng lQ'in.hu~nk~ toantnroc thue

51 16. Chi phi thu~ TNDNhi~n hanh 34.1

52 17. (Chi phi) thu nh~p thu~ TNDNhoan I~i 34.3

60 18. LQ'inhuan sau thue TNDN

61 19. LQ'inhuan sau thu~ ellaeong ty me

62 20. (L6) lQ'inhu~n sau thu~ ellacOdong khong ki6m soat

70 21. Lai co ban tren cOphleu 27.4

71 22. Lai suy giam tren cOphleu 27.4

Thuyt:tminh

28.1

28.1

Nem nay

539.451.321.466

178.470.049.565

(35.629.630.048)

142.840.419.517

Nsm tnroc

(28.100.847.211 )

10.884.713.247.355 10.325.400.666.889

871.687.684.894 1.326.084.568.188

31

31

(400.439.326.380)

(447.127.107.682)

10 3. Doanh thu thuan vii ban hangva eung cap djch vI,! 28.1 10.856.612.400.144 10.284.695.599.709

11 4. Gia vOn hang ban va djch vueung cAp 29 (9.984.924.715.250) (8.958.611.031.521)

20 5. LQ'inhuan gQPvii ban hangva eung cap djch vI,!

21 6. Doanh thu hoat dQng tal ehinh 28.2 1.110.636.362.737 712.478.611.133

22 7. Chi phi tal ehinh 30 (823.392.731.847) (806.070.490.610)23 Trang 66: Chi phf fai vay (705.491.023.191) (714.074.144.851)

24 8. Ph&n lai trong eong ty lien k~t 18.1 7.221.968.308 60.942.913.700

33

318.586.850.030

143.368.375.466

(40.171.279.603)

103.197.095.863

33

33

421.783.945.893

(40.705.067.180)

(317.657.679.907)

(436.326.601.038) ~)J

(158.028.686.431) (149.395.403.503)

682.291.740.983

259.292.667.062

(4.462.592.400) 12.193.387.854

545.089.725.334

.A!17 940~o02443.~

268.425.858.779

(9.133.191.717)

437

544.871.022.423

218.702.911

940

~-~-

Nguyen ThUy TrangNgU'<YiIi;lp

Le Phat TinKe toan tmcYng


10


BAa cAo LU'U CHUY~N TI~N TI; HOP NHATcho narn tai chinh ket thuc nqay 30 thang 6 nam 2019

B03-DN/HN

VND

ThuytJtMa s6 CH{TlEU minh Nem nay Nam truoc

I. LU'U CHUYEN TIEN TilHO~T DQNG KINH DOANH

01 Lginhu~ntr~&cthu~ 421.783.945.893 682.291.740.983f)i€Ju chinh cho cac khoan:

02 Khau hao tal san co dinh hCl'uhlnhva bat dong san d~lUtu, va hao 13, 14,men tal san co dinh v6 hlnh (bao 15, 16,gom phan bo 100ithe thuonq rnai) 19 492.028.403.104 629.119.582.515

03 (Hoan nhap dl,J'phonq) cac khoandl,J'pMng (53.017.800.801 ) 59.778.780.260

04 (Lai) 10chenh I$ch ty gia hoi doaido danh gia lai cac khoan rnuc tiemt$ co goc ngo<;lit$ (5.972.608.468) 685.718.668

05 Lai tLi heat dong d~lUtu (1.096.605.388.453) (834.844.728.106)06 Chi phi lai vay 30 705.491.023.191 714.074.144.851

08 Lgi nhuan tCPhoat dQng kinh doanhtr~&c thay d6i von I~u dQng 463.707.574.466 1.251.105.239.171

09 Giam cac khoan phai thu 852.574.883.928 731.341.809.82610 Giarn hang ton kho 1.205.812.973.889 109.490.373.65111 Giarn cac khoan phai tra (411.478.118.795) (437.500.329.900)12 Giarn chi phi tra truce 153.976.270.202 148.580.746.79013 Giarn chlmg khoan kinh doanh 75.434.980.880 17.637.69714 Tiem lai vay da tra (714.368.155.580) (574.728.514.548)15 Thue thu nhap doanh nqhiep

da nop 22 (117.747.598.634) (118.970.300.226)17 Tifm chi kMc cho hO<;ltdong

kinh doanh (72.445.157.401 ) (23.939.198.356)

20 L~u chuy6n ti{m thuAn tCPho~t dQng kinh doanh 1.435.467.652.955 1.085.397.464.105

II. LU'U CHUYEN TIEN TilHOAT DONG DAu TU'

21 Tie'; chi de mua s~m, xay dl,J'ngtaisan co dinh (UTSC8") (1.303.763.127.960) (479.534.685.000)

22 Ti~n thu do thanh Iy TSC8 98.379.571.024 79.678.702.43823 Tien chi cho vay (686.735.166.667) (682.600.000.000)24 Tien thu hoi cho vay 534.742.753.646 1.424.125.000.00025 Tiem chi d~u tU' gop von vao dO'n

vi kMc (8.662.795.800) -26 Tien thu hoi d~u tU' gop von vao

dO'n vi kMc 1.756.807.803.729 317.063.186.32927 Tien thu lai tien gUi, co t(/'c va 100i

nhuc;3ndU'O'cchia 168.522.351.212 116.651.561.966

30 L~u chuy6n ti6n thuan tCPho~t dQng dau t~ 559.291.389.184 775.383.765.733

11

,

~Nguyen Thuy TrangNgU'6'ilap


sAo cAo LU'UCHUY~N TI~N T(: HOOPNHAT (tiep theo)cho narn tal chinh ket thuc ngay 30 thanq 6 narn 2019

S03-DN/HN

Le Phat TinKe toan trU'cYng

Ngay 28 thanq 9 nam 2019

12


THUY~T MINH BAo cAo TAl CHiNH HOP NHATvao ngay 30 thanq 6 narn 2019 va cho narn tai chinh ket thuc cunq ngay

B09-DN/HN

1. THONG TIN V~ CONG TY

Cong ty Co phan Thanh Thanh Cong - Bien Hoa ("Cong ty") la mot cong ty co phan cuocthanh lap theo t.uat Doanh nqhiep cua Viet Nam theo Giay phep Dau tU'so 1316/GP do BoKe hoach va Dau tu cap ngay 15 thanq 7 narn 1995 va cac Giay phep Dau tU'/GiayChlingnhan Dau tU'/Giay Chling nhan Dang ky Doanh nghi$p dieu chinh sau do, voi Ian dieu chinhGiay Chling nhan Dang ky Doanh nqhiep gan nhat la Ian thli 7 dU'Q'Ccap ngay 14 thanq 2narn 2019.

Co phieu cua Cong ty duoc niern yet tai Sa Giao dich Chling khoan Thanh pho Ho ChiMinh voi rna giao djch co phieu la SBT theo Giay phep so 27/QD-SGDCKHCM do Sa Giaodich Chling khoan Thanh pho Ho Chi Minh cap nqay 18 thang 2 nam 2008.

Ho~t dong chfnh dang ky trong nam hi$n t~i cua Cong ty va cac cong ty con (UNhomcOngty") la san xuat dU'ong va di$n; trong cay mfa; san xuat va kinh doanh cac san pham co SI1dl,mgdU'ong ho$c SI1 dl,mgphl,l pham, phe pham tLf san xuat dU'ong; san xuat, kinh doanhphan bon, v$t tU' nOng nghi$p; xay dl,mg cac cOng trinh dan dl,lng; kinh doanh khach s~n,nha hang; xay dl,l'ng va kinh doanh h~ tang khu cong nghi$p; gia cOng cO'khi; tU' van kythu$t, cong ngh$ va quan Iy trong nganh san xuat mfa dU'ong; san xuat, kinh doanh can vacac san pham phl,l sau can; kinh doanh bat dong san, cho thue can ho, van phong, nha ava cac ho~t dong dau tU'.

Chu ky san xuat, kinh doanh thOngthU'ong cua COngty la 12 thang.

COngty co trl,l sa dang ky t~i Xa Tan HU'ng,Huy$n Tan Chau, Tinh Tay Ninh, Vi$t Nam vavan phong d~i di$n d$t t~i So 253, DU'ong Hoang Van Thl,l, PhU'ong 2, Qu$n Tan Binh,Thanh pho Ho Chf Minh, Vi$t Nam.

So 1U'Q'ngnhan vien cua Nhom COngty t~i ngay 30 thang 6 nam 2019 la 3.759 ngU'oi (ngay30 thang 6 nam 2018: 4.217 ngU'oi).

13


THUY~T MINH BAa GAo TAl GHiNH HOP NHAT (tiep theo)VaGngay 30 thanq 6 narn2019 va cho narn tai chinh ket thuc cunq ngay

1. THONG TIN VE CONG TV (tiep theo)

CO' cau to cturc

Tai ngay 30 thanq 6 narn 2019, Nh6m Gong ty c6 6 cong ty con true tiep va 12 conq ty con gian tiep nhu sau:

STT Ten eong ty

I Congty con tnrc tiep

1 Gong ty Go phanSan xuat Thuonq rnaiGonThanh Thanh Gong

2 Gong ty TNHH MTVThanh Thanh GongGia Lai

3 Gong ty TNHH TU'nhan Dau tu TSU

4 Gong ty TNHH MTVNhi$t di$n Gia Lai

5 Gong ty TNHH MTVNU'cYcMiaqua

6 Gong ty TNHH Hai Vi

Tru sa ehinh Host dong ehinh

San xuat con va cac san pharn lien quan; kinh doanh conva cac san pharn lien quan; san xuat va kinh doanh di$n;

san xuat phan b6n va trong rnla

Thi xa Ayunpa, San xuat dU'angva cac san pharn sau dU'ang:mat ri, banhTlnh Gia Lai keo, do uong, san xuat, truyen tai va phan phoi dien, san

xuat phan b6n

HUY$nTan GMu,Tinh Tay Ninh

Singapore Mua ban, san xuat va d6ng g6i dU'angtho, dU'ang tinh luyende ban trong lanh tho Singapore va xuat khau trong khu vue

Th] xa Ayunpa, San xuat, truYEmtai va phan phoi di$nTinh Gia Lai

Huy$n Tan Ghau,Tinh Tay Ninh

San xuat do uong khOngcon, nU'cYckhoang; san xuat vache bien nU'cYcngot, nU'cYctrai cay va sua d~u nanh; san

xuat nU'cYctinh khiet d6ng chai

Trong mia, cung cap dich Vl,Jtrong trot, tU'van ky thu~t,kinh doanh phan b6n, v~t tU'nganh nong nghi$p; san xuatva ban di$n; va tU'van ky thu~t va quan 19 trong nganh san

xuat mia dU'ang

Huy$n GhauThanh,

Tinh Tay Ninh

(*) Bao g6m ty I~ quyen bifJu quyet twe tiep va gian tiep eua Nh6m Gong ty

14

Ty/~lQ'i ieh

(%)

90,00

100,00

100,00

100,00

100,00

100,00

B09-DN/HN

Ty I~ quyenbitw quyet (*)

(%)

90,00

100,00

100,00

100,00

100,00

100,00

11,-<::/ ~;:::;i n n,~\\

Cong ty ce phan Thanh Thanh Conq - Bien H6a

THUY~T MINH BAo cAo TAl CHiNH HOP NHAT (tiep theo)vao ngay 30 thanq 6 narn 2019 va cho nam tai chinh ket thuc cunq ngay

B09-DN/HN

1. THONG TIN V~ CONG TV (tiep theo)

CO'cau t6 chtrc (tiep theo)

Tai ngay 30 thanq 6 narn 2019, Nhorn Conq ty co 6 cong ty con true tiep va 12 conq ty con qian tiep nhu sau: (tiep theo)

STT Tencong ty Tru sa chinh Hoet dong chinhTy/~

toi ich

(%)

Ty I~ quyenbieu quyet (*)

(%)

/I Cong ty con gian tiep

Cong ty TNHH MTV DU'ong Th] xa Ninh Hoa, San xuat dU'ong va cac phu pharn khac tCPmia; san xuat 100,00 100,00Bien Hoa - Ninh Hoa Tinh Khanh Hoa di~n; kinh doanh vat tu nang nqhiep; san xuat va kinh doanh

phan bon; va cung cap dich vu cho thue kho2 Cong ty TNHH MTV Nhiet Thi xa Ninh Hoa, San xuat di~n va cung cap dich vu lap d~t h~ thong di~n 100,00 100,00

di~n Ninh Hoa Tinh Khanh Hoa

3 Cong ty Co phan DU'ong Huy~n Tan CMu, San xuat dU'ong, tr6ng cay mia, tr6ng cay I~y cll co ch~t bot, 50,58 50,58NU'cYcTrang Tinh Tay Ninh lap d~t may moc va thiet bi cong nghi~p thl,l'c pham va ban

buon tong hQ'p4 Cong ty TNHH MTV DU'ong Thanh pho San xu~t dU'cYng;tr6ng mia; san xu~t va kinh doanh cac san 100,00 100,00

TIC Bien Hoa - D6ng Nai Bien Hoa, Tinh pham co sl} dl,lng dU'ong ho~c cac phl,l pham, phe pham tCP(UBHS") D6ng Nai san xuat dU'ong; san xu~t va kinh doanh phan bon, v~t tU'

nganh nang nghi~p; san xuat va ban di~n; va tU' v~n ky thu~tva quan Iy trong nganh san xu~t mia dU'cYng

5 Cong ty Co phan DU'ong Thanh pho Phan San xu~t va kinh doanh dU'ong va cac san pham phl,l tCPmia; 95,79 95,79Bien Hoa - Phan Rang Rang - Thap san xu~t va kinh doanh phan hCrucO'va c6n thl,l'c pham; va

Cham, Tinh Ninh kinh doanh xang dau va khi gasThu~n

6 Cong ty TNHH MTV Huy~n Chau Tr6ng mia; san xu~t va kinh doanh pMn bon, 98,00 98,00Bien H6a - Thanh Long Thanh, Tinh Tay v~t tU' nganh nang nghi~p

Ninh

7 Cong ty Co phan ThU'O'ng Qu~n Phu Nhu~n, Kinh doanh dU'ong va cac san pham co sl} dl,lng dU'ong lam 100,00 100,00m<;liXu~t Nh~p Khau Bien Thanh pho nguyen li$u; kinh doanh cac IO<;lithl,l'c pham va d6 uongHoa H6 Chi Minh

(*) Bao g6m ty I~ quyen bieu quyet trt,J'ctiep va gian tiep cua Nh6m Cong ty15


THUY~T MINH BAo cAo TAl CHINH HOP NHAT (tiep theo)vao nqay 30 thanq 6 narn 2019 va cho nam tai chinh ket thuc cunq ngay

1. THONG TIN VE CONG TY (tiep theo)

CO' cau to entre (tiep theo)

Tai ngay 30 thanq 6 nam 2019, Nh6m Cong ty co 6 conq ty con true tiep va 12 conq ty con qian tiep nhu sau: (tiep theo)

STT Ten cong ty tro so cntnh

1/ Cong ty con gitm tiep (tiep theo)

8 Cong ty TNHH Mia Tlnh Gia LaidU'cYngTTC Attapeu

9 Conq ty TNHH MTV Mia TTnhAttapeu,dU'cYngTIC Attapeu CHDCND Lao

10 Conq ty Co phanNqhien CLrU va U'ngdl,mg Mia f)U'cYngThanhThanh Cong

11 Cong ty TNHH ThU'O'ngm<;liDich Vl,lXuat Nh~pKhau BTCO

12 Cong ty Co phan Bogiong Mien Trung

Huyen CMu Thanh,TTnhTay Ninh

Qu~n Tan Binh,Thanh pho

Ho Chi Minh

Thi xa Ninh Hoa,TTnhKhanh Hoa

H09t 6¢ng chinh

Kinh doanh dU'cYngva cac san pharn phu lam tCrmia

Trong mia, san xuat va kinh doanh dU'cYngva cac sanpharn phu lam tCrmia

Nqhien CLrU va lai tao mia giong; phan tlch dat, ky thuatcanh tac va thuoc bao v$ thuc vat; che tao may m6c co

gi&i trong san xuat mia

Kinh doanh dU'cYngva cac san pham c6 SLr dl,lng dU'cYnglam nguyen li$u; kinh doanh thl,l'c pham va do uong

Chan nuoi bo; trong mia va cac IO<;licay cong nghi$p khac

(*) Baa gam ty /~ quyfm bitJu quyiJt trl,fC tiiJp va gian tiiJp cua Nh6m Cong ty

16

Ty/~/9'i ich

(%)

100,00

100,00

100,00

100,00

92,04

B09-DN/HN

Ty/~ quyfmbitJu quyt:t (*)

(%)

100,00

100,00

100,00

100,00

92,04

Cong ty Co phan Thanh Thanh Cong - Bien H6a B09-DN/HN

THUY~T MINH BAa GAo TAl GHfNH HOP NHAT (tiep thea)vao nqay 30 thanq 6 narn 2019 va cho narn tal chfnh kE§tthuc cunq nqay

2.1

2. co so TRiNH sAy

Chutm m~ va Che (/i) ke toen ap d{mg

Baa cao tal chfnh hop nhat cua Nh6m Gong ty duoc trlnh bay bang dong Viet Nam ("VNDU)phu hop v&i Ghe dO ke toan doanh nghi$p Viet Nam, cac Ghu~n rnuc ke toan Viet Nam doBo Tal chfnh ban hanh thea:

iii> Quyet djnh so 149/2001/Q£)-BTG ngay 31 thang 12 narn 2001 ve viec ban hanh bonGhu~n rnuc ke toan Viet Nam (£)qt 1);

~ Quyet dlnh so 165/2002/Q£)-BTG nqay 31 thang 12 nam 2002 ve viec ban hanh sauChuan rnuc ke toan Viet Nam (£)qt 2);

Ito- QuyE§tdinh so 234/2003/Q£)-BTG ngay 30 thanq 12 nam 2003 ve vlec ban hanh sauChuan muc ke toan Viet Nam (£)qt 3);

Ito- Quyet dinh so 12/2005/Q£)-BTG nqay 15 thang 2 narn 2005 ve vi$c ban hanh sauGhu~n ml,J'Cke toan Viet Nam (£)qt 4); va

iii> QuyE§tdinh so 100/2005/Q£)-BTG ngay 28 thang 12 nam 2005 ve vi$c ban hanh bonGhu~n ml,J'CkE§toan Viet Nam (£)qt 5).

Thea d6, baa cao tai chfnh hqp nhat dU'qc trinh bay kem thea va vi$c SLf dl,mg cac baa caonay khong danh cho cac doi tU'qng khong dU'qc cung cap cac thong tin ve cac thLl tl,.lCvanguyen t~c va thong 1$ke toan t~i Viet Nam va hO'n nCJ'akhong dU'qc chLl dinh trinh bay tinhhinh tai chfnh hqp nhat, ket qua ho~t dong kinh doanh hqp nhat va lU'u chuYEm tien t$ hqpnhat thea cac nguyen t~c va thong 1$ke toan dU'qc chap nh$n rong rai a cac nU'&c va lanhtho kMc ngoai Viet Nam.

2.2 Hinh th(Pcso ke toan ap dl,mg

Hinh thLrc so kE§toan dU'qc ap dl,.lngcLla Nh6m Gong ty la Nh$t ky chung.

~.1,"'

I

n

-4

:3H,IJI-,:::

2.3 Ky ke toan nam

Ky kE§toan nam cLla Nh6m Gong ty ap dl,mg cho vi$c I$p baa cao tai chfnh hqp nhat b~t dautLi' ngay 1 thang 7 va kE§tthuc vao ngay 30 thang 6.

2.4 f)em vi tilm t~ trong ke toan

Baa cao tai chfnh hqp nhat dU'qc I$p bang dO'n vi tien t$ trong ke toan cLla Gong ty la VND.

2.5 CO's& h9'P nhat

Baa cao tai chfnh hqp nhat baa gom cac baa cao tai chfnh cLla Gong ty me va cac cong tycan cho nam tai chfnh ket thuc ngay 30 thang 6 nam 2019.

Gac cong ty can dU'qc hqp nhat toan bO ke tLi' ngay mua, la ngay Nh6m Gong ty n~m quyenkiem soat cong ty can, va tiep tl,.lCdU'qc hqp nhat cho dE§nngay Nh6m Gong ty cham dLrtquyen kiem soat doi v&i cong ty can.

Baa cao tai chfnh cLla Gong ty va cac cong ty can SLf dl,.lng de hqp nhat dU'qc I$p cho cungmot ky ke toan va dU'qc ap dl,.lngcac chfnh sach kE§toan mot cach thong nhat.

So dU' cac tai khoan tren bang can doi ke toan giCJ'acac dO'n vi trong cung Nh6m Gong ty,cac khoan thu nh$p va chi phf, cac khoan lai ho~c 10chU'a thl,J'chi$n phat sinh tLi' cac giaodich noi bo dU'qc lo~i trLi' hoan toano

Lqi fch cLla cac co dong khong kiem soat la phan Iqi fch trong lai, ho~c 10,va trong tai santhuan cLla cong ty can khong dU'qc n~m giCJ'bai Nh6m Gong ty va dU'qc trinh bay rieng bi$ttren baa cao ket qua ho~t dong kinh doanh hqp nhat va trong phan von chLl sa hCJ'utrenbang can doi ke toan hqp nhat.

Anh hU'ang do cac thay doi trong ty 1$sa hCJ'ucong ty can ma khong lam mat quyen kiemsoat dU'qc h~ch toan vao Iqi nhu$n sau thue chU'a phan phoi.

17

Gong ty Go phan Thanh Thanh Gong - Bien H6a B09-DN/HN

THUY~T MINH sAo cAo TAl CHiNH HOP NHAT (tiep theo)vao nqay 30 thanq 6 narn 2019 va cho nam tai chfnh ket thuc cunq nqay

3. TOM TAT cAc cHiNH SACH K~ ToAN CHU Y~U

3.1 Tien va cac kholm tU'O'ngdU'O'ngtien

Tien va cac khoan tU'O'ng dU'O'ng tien bao g6m tien mat tal quy, tien gl"ri nqan hang, cackhoan dau tu ngi~mhan c6 thai han goc khong qua ba thanq, c6 tfnh thanh khoan cao, c6kha nang chuyen doi de dang thanh cac IU'Q'ngtien xac dinh va khong co nhieu rui ro trongchuyen doi thanh tien. u

A3.2 Hang ton kho

Hang tbn kho dU'Q'cghi nhan theo gia thap hon giCra gia thanh de dU'a moi san pharn den vitrf va dieu kien hien t<;liva qia tr] thuan c6 the thuc hlen duoc.

Gia tri thuan co the thuc hien dU'Q'c la gia ban U'ac tfnh cua hang tbn kho trong dieu ki$nkinh doanh binh thU'ang tn) chi phf U'ac tfnh de hoan thanh va chi phi ban hang U'ac tfnh.

Nh6m Cong ty ap dl,Jng phU'O'ng phap ke khai thU'ang xuyen de h<;lchtoan hang tbn kho vaigia tri dU'Q'cxac dinh nhU' sau:

Nguyen v$t li$u, hang h6a - chi phi mua theo phU'O'ngphap binh quan gia quyen.va cong Cl,J,dl,JngCl,J

Thanh pham va chi phi san - gia von nguyen v$t li$u va lao dong trl,J'ctiep cong chi phixuat, kinh doanh da dang san xuat chung c6 lien quan dU'Q'cphan bo dl,J'atren mlic

do hO<;ltdong binh thU'ang theo phU'O'ng phap binh quan. 1gla quyen.

DI,fphOnggiam gia Mng t6n kho

Dl,J'phong giam gia hang tbn kho dU'Q'ctrich I$p cho phan gia tri dl,J'kien bi ton that do cackhoan suy giam trong gia tri (do giam gia, hU' hong, kem pham chat, loi thai v.v.) c6 the xayra doi vai nguyen v$t li$u, thanh pham, hang tbn kho khac thuoc quyen sa hCrucua Nh6mCong ty dl,J'a tren b~ng chling hOOpIy ve Sl,J'suy giam gia tri t<;lingay ket thUc ky ke toannam.

So tang ho$c giam khoan dl,J'phong giam gia hang tbn kho dU'Q'c h<;lchtoan vao gia vonhang ban trong bao cao ket qua hO<;ltdong kinh doanh hOOpnhat.

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18

3.3 Cac khoan phai thu

Cac khoan phai thu dU'Q'ctrlnh bay tren bao cao tai chinh hoopnhat theo gia tri ghi so cackhoan phai thu tli khach hang va phai thu khac sau khi can trli cac khoan dl,J'phong dU'Q'cI$p cho cac khoan phai thu kh6 doi.

Dl,J'phong nO' phai thu kh6 doi the hi$n phan gia tri cua cac khoan phai thu ma Nh6m Congty dl,J'kien khong c6 kha nang thu hbi t<;lingay ket thuc ky ke toan nam. Tang ho$c giam sodU' tai khoan dl,J'phong dU'Q'ch<;lchtoan vao chi phi quan Iy doanh nghi$p trong bao cao ketqua hO<;ltdong kinh doanh hOOpnhat.

3.4 Tai san co djnh hCJ'uhinh

Tai san co dinh hCruhinh dU'Q'Cthe hi$n theo nguyen gia trli di gia tri khau hao lOy ke.

Nguyen gia tai san co dinh hCru hinh bao gbm gia mua va nhCrng chi phi c6 lien quan trl,J'ctiep den vi$c dU'a tai san vao san sang hO<;ltdong nhU' dl,J'kien.

Cac chi phi mua sam, nang cap va doi mai tai san co dinh hCruhinh dU'Q'cghi tang nguyengia cua tai san va chi phi bao tri, sl"ra chCra dU'Q'ctfnh vao bao cao ket qua hO<;ltdong kinhdoanh hOOpnhat khi phat sinh.

Khi tai san co dinh hCru hinh dU'Q'c ban hay thanh Iy, cac khoan lai hO$c 10 phat sinh dothanh Iy tai san (113 phan chenh lech giCra tien thu thuan tli vi$c ban tai san vai gia tri con l<;Iicua tai san) dU'Q'ch<;lchtoan vao bao cao ket qua hO<;ltdong kinh doanh hOOpnhat.


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3.5 Thue tai san

Viec xac dinh mot thea thuan c6 phai la thea thuan thue tal san hay khong dua tren banchat cua thea thuan d6 tal thai diem khai dau: lieu viec thuc hien thea thuan nay c6 phuthuoc vao viec SLP dl,lng mot tal san nhat djnh va thea thuan c6 bao gom diEW khoan vequyen SLP dl,lng tai san hay khOng.

Thea thuan thue tal san dU'O'c phan loai la thue tai chinh neu theo hop dong thue tal sanben cho thue chuyen giao phan ton rui ro va IO'i ich g~n lien v&i quyen so hCru tal san choben di thue. Tat ca cac thea thuan thue tal san khac duoc phan loai la thue hoc;ttdong.

Truong hqp Nh6m Cong ty la ben oi thueTai san theo hO'p dong thue tai chinh dU'O'cvon h6a tren bang can doi k~ toan hO'p nhat tc;tithai diem khai dau thue tai san theo gia tri thap hO'n giCra gia tri hO'p Iy cua tai san thue vagia tri hi$n tc;ticua khoan thanh toan tien thue toi thieu. Khoan tien goc trong cac khoanthanh toan tien thue trong tU'O'ng lai theo hO'p dong thue tai chinh dU'O'c hc;tch toan nhU'khoan nO' phai tra. Khoan tien lai trong cac khoan thanh toan tien thue dU'O'chc;tchtoan vaGbao cao k~t qua hoc;ttdong kinh doanh hO'p nhat trong suot thai gian thue tai san theo laisuat co dinh tren so dU' con Ic;ticua khoan nO'thue tai chinh phai tra.

Tai san thue tai chinh da dU'O'cvon h6a dU'O'ctrich khau hao theo phU'O'ng phap khau haodU'ang thang theo thai gian ng~n hO'n giCra thai gian hCrudl,lng U'&Ctinh va thai hc;tnthue taisan, n~u khong ch~c ch~n la ben thue se dU'O'cchuyen giao quyen so hCru tai san khi h~thc;tnhO'pdong thue.

Cac khoan tien thue theo hO'p dong thue hoc;ttdong dU'O'c hc;tchtoan vaG bao cao k~t quahoc;ttdong kinh doanh hO'p nhat theo phU'O'ng phap dU'ang thang trong thai hc;tncua hO'pdong thue.

Trang truong hqp Nh6m Cong ty la ben cho thue

Tai san theo hO'p dong cho thue hoc;ttdong dU'O'cghi nh$n la tai san co dinh tren bang candoi k~ toan hO'p nhat. Chi phi trl,fc ti~p ban dau de thU'O'ng thao thea thu$n cho thue hoc;ttdong dU'O'cghi nh$n vaG bao cao k~t qua hoc;ttdong kinh doanh hO'p nhat khi phat sinh.

Thu nh$p tCPtien cho thue hoc;ttdong dU'O'chc;tchtoan vaG bao cao k~t qua hoc;ttdong kinhdoanh hO'p nhat theo phU'O'ng phap dU'ang thang trong thai gian cho thue.

....,

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:1),

3.6 Taisan co ainh vo hinh

Tai san co dinh vo hinh dU'O'cghi nh$n theo nguyen gia trCPdi gia tri hao mon lOy k~.

Nguyen gia tai san co dinh vo hinh bao gom gia mua va nhCrng chi phi c6 lien quan trl,fc ti~pd~n vi$c dU'a tai san vaG SLP dl,lng nhU' dl,f ki~n.

Cac chi phi nang cap va dci m&i tai san co dinh vo hinh dU'O'cghi tang nguyen gia cua taisan va cac chi phi khac dU'O'c hc;tchtoan vaG bao cao k~t qua hoc;ttdong kinh doanh hO'pnhat khi phat sinh.

Khi tai san co dinh vo hinh dU'O'cban hay thanh Iy, cac khoan lai ho~c 10 phat sinh do thanhIy tai san (Ia phan chenh I$ch giCra tien thu thuan tCPvi$c ban tai san v&i gia tri con Ic;ticua taisan) dU'O'chc;tchtoan vaG bao cao k~t qua hoc;ttdong kinh doanh hQ'p nhat.

Quytm sl} dl,mgo~t

Quyen SLP dl,lng dat dU'O'cghi nh$n la tai san co dinh vo hinh tren bang can doi kE§toan hO'pnhat khi Nh6m Cong ty nh$n dU'O'cgiay chung nh$n quyen SLP dl,lng dat. Nguyen gia quyenSLP dl,lng dat bao gom tat ca nhCrng chi phi c6 lien quan trl,fc ti~p dE§nvi$c dU'a tai san vaGtrc;tngthai s~n sang de SLP dl,lng.

Tien thue dat tra tm&c cho cac hO'pdong thue dat c6 hi$u Il,fc tm&c nam 2003 va dU'O'ccapGiay chung nh$n quyen SLP dl,lng dat dU'O'cghi nh$n la tai san co dinh vo hinh theo quy dinhcua ThOng tU' so 45/2013/TT-BTC do BOTai chinh ban hanh vaG ngay 25 thang 4 nam 2013hU'&ng dan ch~ do quan Iy, SLP dl,lng va trich khau hao tai san co dinh ("Thong tU' 45").

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3.7 Khtw hao va haomanKhau hao tal san co dinh hCruhinh du'oc trlch theo phU'O'ngphap khau hao dU'ang th~ngtrong thai gian hCrudl,mgU'6'ctlnh cua moi tal san nhu sau:

Nam nay Nem tnrocOuyen SLfdl,lngdat 50 narn 50 narnNha eva va vat kie!ntrue 5 - 50 narn 5 - 30 narnMay m6c va thiet bi 5 - 25 nam 3 - 20 narnThiet bi van phonq 3 - 10 nam 3 - 7 narnPhuonq tien van tai 8 - 15 narn 4 - 8 namHi san co dinh hCruhinh khac 12 - 25 narn 4 -15 narn

TCPngay 1 tMng 7 narn 2018, Ban Tong Giarn doc da thay doi thai gian hCrudl,lngU'6'ctinhcua tai san co dinh hCruhinh de phan anh phu hop hon tinh hinh SLfdl,lng cua cac tai santren. Anh hU'ang do Sl,J'thay doi thai gian hCrudl,lng U'6'ctfnh cua tai san co dinh hCruhinhdU'Q'ctrinh bay t~i Thuyet minh (UTM")so 13.

Khau hao tai san co dinh thue tai chfnh va hao man tai san co dinh v6 hinh dU'O'ctrich theophU'O'ngphap khau hao dU'ang th~ng trong thai gian hCrudl,lng U'6'ccua moi 'tai san nhU'sau:

Quyen SLfdl,lngdatMay m6c va thiet biPhan mem may tfnh

3.8 Bat d9n9 san dau tU'

Bat dong san dau tU'dU'Q'Cthe hi$n theo nguyen gia bao gam ca cac chi phi giao dich lienquan trCPdi gia tri hao man lOyke.

Cac khoan chi phi lien quan den bat dong san dau tU'phat sinh sau ghi nh~n ban dau dU'Q'ch~ch toan vao gia tri can I~i cua bat dong san dau tU' khi Nh6m C6ng ty c6 kha nang thudU'Q'ccac lQ'ifch kinh te trong tU'O'nglai nhieu hO'nmuc ho~t dong dU'Q'cdanh gia ban daucua bat dong san dau tU'd6.

Khau hao va hao man bat dong san dau tU'dU'Q'ctrich theo phU'O'ngphap khau hao dU'angth~ng trong suot thai gian hCrudl,lngU'6'ctfnh cua cac bat dong san nhU'sau:

Nam nay Nam twocQuyen SLfdl,lngdat 50 nam 50 namNha cLfava v~t kien truc 20 - 25 nam 6 - 25 nam

TCPngay 1 tMng 7 nam 2018, Ban Tong Giam doc da thay doi thai gian hCrudl,mgU'6'ctfnhcua bat dong san dau tU',de phan anh phu hQ'phO'ntinh hinh SLfdl,lng cua cac tai san tren.Anh hU'angdo Sl,J'thay doi thai gian hCrudl,lngU'6'ctfnh cua bat dong san dau tU'dU'Q'ctrinhbay t~i TM so 16.

50 nam3 - 20 nam2 - 6 nam

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Bat dong san dau tU'kh6ng can dU'Q'ctrinh bay trong bang can doi ke toan hQ'pnhat sau khida ban ho~c sau khi bat dong san dau tU'da kh6ng can dU'Q'cSLfdl,lng va xet thay kh6ngthu dU'Q'clQ'iich kinh te trong tU'O'nglai tCPvi$c thanh Iy bat dong san dau tU'd6. Chenh I$chgiCratien thu thuan tCPvi$c ban tai san v6'i gia tri can I~i cua bat dong san dau tU'dU'Q'cghinh~n vao bao cao ket qua ho~t dong kinh doanh hQ'pnhat trong nam thanh IY.

Vi$c chuyen tCPbat dong san chu sa hCruSLfdl,lng ho~c hang ton kho thanh bat dong sandau tU'chi khi c6 Sl,J'thay doi ve ml,lCdfch SLfdl,lng nhU'trU'ang hQ'pchu sa hCrucham dutSLfdl,lng tai san d6 va b~t dau cho ben khac thue ho~t dong ho~c khi ket thuc giai do~n xaydl,J'ng.Vi$c chuyen tCPbat dong san dau tU' sang bat dong san chu sa hCruSLfdl,lng hayhang ton kho chi khi c6 Sl,J'thay doi ve ml,lCdfch SLfdl,lngnhU'cac trU'ang hQ'pchu sa hCrubM dau SLfdl,lng tai san nay ho~c b~t dau trien khai cho ml,lCdich ban. Vi$c chuyen tCPbatdong san dau tU'sang bat dong san chu sa hCruSLfdl,lngho~c hang ton kho kh6ng lam thaydoi nguyen gia hay gia tri can I~i cua bat dong san t~i ngay chuyen doi.


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3.9 Caekhoim dlJUtv

fJBu tu vao cong ty lien k6t

Cac khoan d~u tu vao cac conq ty lien ket dU'Q'chach toan theo phuonq phap von chu sahel'U.Cong ty lien ket la cong ty rna trong d6 Nh6m Cong ty co anh hU'ang dang ke nhU'ngkhonq phai la cong ty con hay cong ty lien doanh cua Nhorn Cong ty. Thong thU'cmg, Nh6mCong ty duoc coi la c6 anh hU'ang dang ke neu sa hCi'utren 20% quyen bo phieu a don vinhan d~u tu.

Theo phuonq phap von chu sa hCi'u, khoan d~u tu duoc ghi nhan ban d~u tren bang candoi ke toan hop nhat theo gia goc, sau d6 dU'Q'cdit§u chinh theo nhCi'ng thay doi cua ph~nsa hCi'ucua Nh6m Cong ty trong gia tri tai san thu~n cua cong ty lien ket sau khi mua. LQ'ithe thU'O'ngm<;iiphat sinh tCPvi$c d~u tU' vao cong ty lien ket dU'Q'cphan anh trong gia tri conl<;iicua khoan d~u tU'. Nh6m Cong ty khong phan bo lQ'i the thU'O'ng m<;iinay ma hang kythl,l'c hi$n danh gia xem lQ'i the thU'O'ng m<;iico bi suy giam gia tri hay khong. Bao cao ketqua kinh doanh hQ'p nhat phan anh ph~n sa hCi'u cua Nh6m Cong ty trong ket qua hO<;itdong kinh doanh cua cong ty lien ket sau khi mua.

Ph~n sa hCi'ucua nha d~u tU' trong lQ'i nhu~n (10) cua cong ty lien ket sau khi mua dU'Q'cphan anh tren bao cao ket qua hO<;itdong kinh doanh hQ'p nhat va ph~n sa hCi'ucua nhad~u tU' trong thay doi sau khi mua cua cac quy dU'Q'cghi nh~n vao cac quy. Thay doi lOy kesau khi mua dU'Q'cdieu chinh vao gia tri con l<;iicua khoan d~u tU' vao cong ty lien ket. Coto'c dU'Q'cnh~n tCPcong ty lien ket dU'Q'ccan trCPvao khoan d~u tU' vao cong ty lien ket.

Bao cao tai chinh cua cong ty lien ket dU'Q'CI~p cLIng ky vO'i bao cao tai chinh hQ'p nhat cuaNh6m Cong ty va sli dl,mg cac chinh sach ke toan nhat quan vO'i Nh6m Cong ty. Cac dieuchinh hQ'p nhat thich hQ'p da dU'Q'cghi nh~n de bao dam cac chinh sach ke toan dU'Q'capdl,lng nhat quan vO'i Nh6m Cong ty trong trU'cmg hQ'p c~n thiet.

ChU'ngkhoan kinh doanh va dBUtu g6p von vao dO'nvi khac

Ch0'ng khoan kinh doanh va d~u tU' gop von vao dO'n vi khac dU'Q'cghi nh~n theo gia goc.

DI,f ph6ng giam gia tri cae khoan chung khoan kinh doanh va cae khoan dfJutu g6p von

Dl,I' phong dU'Q'c I~p cho vi$c giam gia tri cua cac khoan ch0'ng khoan kinh doanh va cackhoan d~u tU' g6p von vao ngay ket thuc ky ke toan nam theo hU'O'ngdan cua Thong tU' so228/2009/TT-BTC ngay 7 thang 12 nam 2009 va Thong tU' so 89/2013/TT-BTC ngay 28thang 6 nam 2013 do BO Tai chinh ban hElnh. Tang ho$c giam so dU' tai khoan dl,l' phongdU'Q'ch<;ichtoan vao chi phi tai chinh trong bao cao ket qua hO<;itdong kinh doanh hQ'p nhat.

fJBu tu n~m gil} d6n ngay dao h9n

Cac khoan d~u tU' n~m giCi'den ngay dao h<;indU'Q'Cghi nh~n theo gia goc. Sau khi ghi nh~nban d~u, cac khoan d~u tU' nay dU'Q'cghi nh~n theo gia tri c6 the thu hOi. Cac khoan suygiam gia tri cua khoan d~u tU' neu phat sinh dU'Q'ch<;ichtoan vao chi phi tai chinh trong baocao ket qua hO<;itdong kinh doanh hQ'p nhat va giam trCPtrl,l'c tiep gia tri d~u tU'.

3.10 Chiphi tra trLP&c

Chi phi tra trU'O'cbao gOm cac chi phi tra trU'O'Cng~n h<;inho$c chi phi tra trU'O'cdai h<;intrenbang can doi ke toan hQ'p nhat va dU'Q'Cphan bo trong khoang thai gian tra trU'O'cho$c thaigian cac lQ'i ich kinh te tU'O'ng0'ng dU'Q'ct<;iOra tCPcac chi phi nay.

Chi phi Vl,l cha ket chuyen, chi phi phat trien vLlng nguyen li$u va cay trOng tren dat dU'Q'ctinh toan va phan be vao chi phi san xuat kinh doanh tren cO' sa san 1U'Q'ngdU'ang thl,l'c tesan xuat trong nam.

Ti6n thue d~t tra trucYc

Tien thue dat tra trU'O'c bao gOm so dU' chU'a phan be het cua khoan ti~n thue dat da tratheo hQ'p dOng thue dat ky vO'i nang dan trong thai h<;in44 - 50 nam. Theo ThOng tU' 45,khoan tien thue dat tra trU'O'c n6i tren dU'Q'cghi nh~n nhU' chi phi tra trU'O'cdai h<;inva dU'Q'cphan be vao chi phi trong thai gian con l<;iicua hQ'p dOng thue.

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3.11 H9'Pnhat kinh doanh va 19'ithe thlJ'ongmel

HO'p nhat kinh doanh duoc hach toan theo phuonq phap gia mua. Gia phi hop nhat kinhdoanh bao gem gia tr] hop Iy tal ngay dien ra trao ooi cua cac tal san dern trao ooi, cackhoan no phai tra oa phat sinh hoac oa thua nhan va cac cong cu von do ben mua phathanh oe ooi I~y quyen kiem scat ben bi mua, va cac chi phi lien quan true tiep o~n vlec hopnh~t kinh doanh. Tai san, no phai tra c6 the xac djnh duoc va no tiem tang oa thua nhantrong giao dich hop nhat kinh doanh se oU'O'cghi nhan ban oau theo gia tri hO'p Iy t<;iingayhO'p nh~t kinh doanh.

LO'i th~ thU'O'ngm<;iiphat sinh tCf hO'p nh~t kinh doanh oU'O'cghi nh~n ban oau theo gia g6c, laphan chenh I$ch giCPagia phi hO'p nh~t kinh doanh so v6'i v6'i phan sa hCPucua ben mua tronggia tri hO'p Iy thuan cua tai san, nO' phai tra c6 the xac oinh oU'O'Cva cac khoan nO'tiem tangoa ghi nh~n. N~u gia g6c tCf vi$c hO'p nhat kinh doanh th~p hO'n gia tri hO'p Iy cua tai santhuan cua cong ty con oU'O'cmua, khoan chenh I$ch oU'O'cghi nh~n tn,l'c ti~p vao bao cao k~tqua kinh doanh hO'p nh~t. Sau khi ghi nh~n ban oau, IO'ith~ thU'O'ngm<;iioU'O'cxac oinh gia trib~ng gia g6c trCf oi gia tri phan bo lOy k~. LO'i th~ thU'O'ng m<;iioU'O'cpMn bo theo phU'O'ngphap oU'ang th~ng trong thai gian hCPuich oU'O'cU'6'c tinh la mU'ai (10) nam. 8inh ky cong tyme oanh gia ton th~t IO'ith~ thU'O'ngm<;iit<;iicong ty con, n~u c6 b~ng chling cho th~y s6 IO'ith~ thU'O'ng m<;iibi ton th~t l6'n hO'n so v6'i s6 phan bo hang ky thl phan bo theo s6 IO'i th~thU'O'ngm<;iibi ton th~t ngay trong ky phat sinh.

LO'i th~ thU'O'ng m<;iikhong oU'O'cghi nh~n cho nghi$p Vl,l hO'p nh~t kinh doanh cac cong tycLIng dU'6'i Sl,l' kiem soat chung, la mot nghi$p Vl,l hO'p nhat kinh doanh trong 06 t~t ca caccong ty oU'O'coong kiem soat bai cLIng mot oOi tU'O'ngho~c cac oOi tU'O'ngtrU'6'c va sau khihO'pnh~t kinh doanh, va Sl,l'kiem soat nay la khong nhat thai. Mot cong ty c6 the chiu Sl,l'kiemsoat b&i mot ca nhan ho~c nh6m ca nhan theo mot thea thu~n hO'poong. Chenh I$ch giCPagiaphi oau tU' cua ben mua va gia tri tai san thuan cua ben ban oU'O'cghi nh~n rieng bi$t nhU' motkhoan phl,l troi hO'p nh~t trong nguon von chu sa hCPuva oU'O'Ctrlnh bay t<;iikhoan ml,lC "Vonkhac cua chu sa hCPu"tren bang can oOi k~ toan hO'p nh~t.

Giao dich hO'p nhat kinh doanh dU'6'i Sl,l'kiem soat chung oU'O'cthl,l'c hi$n nhU' sau:

~ Tai san va nO' phai tra cua cac cong ty oU'O'c hO'p nh~t theo gia tri ghi so t<;iingay hO'pnhat kinh doanh;

II- Khong c6 IO'ith~ thU'O'ngm<;iiphat sinh tCfgiao dich hO'p nhat kinh doanh; va

Il> Bao cao ket qua hO<;itoong kinh doanh hO'p nh~t phan anh k~t qua hO<;itoong cua cacdoanh nghi$p hO'p nh~t cho ca ky k~ toan nam, bat ke thai oiem phat sinh nghi$p Vl,lhO'p nhM

J

3.12 Chi phi Oivay

Chi phi oi vay bao gom lai tien vay va cac chi phi khac phat sinh lien quan trl,l'c ti~p o~n cackhoan vay cua Nh6m Cong ty.

Chi phi oi vay oU'O'ch<;ichtoan nhU' chi phi phat sinh trong nam ngo<;ii trCf cac khoan oU'O'cvon h6a nhU' theo noi dung cua oO<;inti~p theo.

Chi phi oi vay lien quan trl,l'c ti~p o~n vi$c mua sam, xay dl,l'ng ho~c hlnh thanh mot tai sanCl,l the can c6 mot thai gian OU dai oe c6 the oU'a vi30 sl} dl,lng theo ml,lC oich oinh tm6'cho~c oe ban oU'O'cvon h6a vao nguyen gia cua tai san 06.

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3.13 Cac kholm phai tra va chi phi trich trwc

Cac khoan phai tra va chi phi trich trU'6'c oU'O'cghi nh~n cho so tien phai tra trong tU'O'ng lailien quan o~n hang h6a va dich Vl,l oa nh~n oU'O'ckhong phl,l thuoc vao vi$c Nh6m Cong tyoa nh~n oU'O'ch6a oO'n eua nha eung e~p hay ehU'a.


THUY~T MINH BAa cAo TAl CHfNH HOP NHAT (tiep theo)vao ngay 30 tMng 6 nam 2019 va cho narn tal chinh ket thuc cunq ngay

3. T6M TAT cAc cHiNH SACH KE ToAN CHUYEU (tiep theo)

3.14 Caenghi~p v~ b;}ng ngo{Jit~Cac nqhiep VI,Jphat sinh b~ng cac dan vi tiEln te khac voi dan vi tiEln t$ trong ke toan cuaNh6m Cong ty (VND) dU'O'c hach toan theo ty gia giao dich thuc te vao nqay phat sinhnghi$p VI,Jtheo nguyen t~c sau:

110- Nghi$p VI,Jlam phat sinh cac khoan phai thu dU'O'chach toan theo ty gia mua cua nganhang thU'O'ngmal noi Nh6m Cong ty chi dinh khach hang thanh toan:

110- Nghi$p VI,Jlam phat sinh cac khoan phai tra dU'O'chach toan theo ty gia ban cua nqanhang thuonq mal noi Nh6m Cong ty dl,f kien giao dich: va

~ Giao dich mua sam tai san hoac cac khoan chi phi duoc thanh toan ngay b~ng ngo<;lit$ (khong qua cac tai khoan phai tra) dU'O'ch<;lchtoan theo ty gia mua cua ngan hangthU'O'ngm<;linO'i Nh6m Cong ty thl,fc hi$n thanh toano

T<;Iingay ket thUc ky ke toan nam, cac khoan ml,Jctien t$ c6 goc ngo<;lit$ dU'O'cdanh gia l<;Iitheo ty gia giao dich thl,fc te t<;lingay cua bang can doi ke toan hO'p nh~t theo nguyen t~csau:

110- Cac khoan ml,JCtien t$ dU'O'cphan IO<;lila tai san dU'O'cdanh gia I<;Iitheo ty gia mua cuangan hang thU'O'ngm<;linO'i Nh6m Cong ty thU'erng xuyen c6 giao dich; va

110- Cac khoan ml,JCtien t$ dU'O'cphan IO<;lila nO' phai tra dU'O'cdanh gia l<;Iitheo ty gia bancua ngan hang thU'O'ngm<;linO'iNh6m Cong ty thU'erng xuyen c6 giao dich.

T~t ca cac khoan chenh I$ch ty gia phat sinh dU'O'c h<;lch toan vao bao cao ket qua hO<;ltdong kinh doanh hO'p nhat.

ChuytJn GOibao cao tai chinh cua Co' so hogt Gong a nu'ac ngoai

Cho ml,Jcdich trlnh bay bao cao tai chinh hO'p nh~t, cac khoan ml,JCtai san va cong nO'cuacong ty con a nU'cYcngoai trong Nh6m Cong ty dU'O'cchuyeln d6i sang VND SLr dl,Jng ty giavao ngay ket thuc ky ke toan nam. Cac khoan ml,Jcthu nh$p va chi phi dU'O'cquy d6i theo tygia trung blnh trong ky ke toan nam, tny trU'erng hO'p ty gia bien dong m<;lnh trong nam thldung ty gia t<;litheri diem phat sinh cac giao dich. Chenh I$ch ty gia, neu c6, dU'O'ch<;lchtoanvao tai khoan chenh I$ch ty gia hoi doai a khoan ml,JCvon tren bang can doi ke toan hO'pnh~t (dU'O'cphan b6 tU'O'ngCrngcho cac c6 dong khong kiem soat).

3.15 Cophitw quy

c6 phieu quy dU'O'c Nh6m Cong ty mua l<;IidU'O'cghi nh$n theo nguyen gia va tnj> vao vonchu sa hCPu.Nh6m Cong ty khong ghi nh$n cac khoan lai/(lo) khi mua, ban, tai pMt hanhho~c huy cac cong CI,Jvon chu sa hCPucua mlnh.

3.16 Phan ehia 19'inhu~n

LO'i nhu$n sau thue thu nMp doanh nghi$p (khong bao gam cac khoan lai tLl' giao dich muagia re) c6 the dU'O'cchia cho cac c6 dong sau khi dU'O'c£)<;IihOi dong c6 dong phe duy$t vasau khi da trich I$p cac quy dl,f phong theo £)ieu 1$cua Cong ty va cac quy dinh cua phaplu$t Vi$t Nam.

Nh6m Cong ty trich I$p cac quy dl,f phOng sau tLl' IO'inhu$n thuan sau thue thu nh$p doanhnghi$p cua Nh6m Cong ty theo de nghi cua Hoi dong Quan tri va dU'O'ccac c6 dong pheduy$t t<;li£)<;IihOi dong c6 dong thU'erng nien.... Ouy Gau tV'phat tritJn

Quy nay dU'O'ctrich I$p nh~m phl,JcVI,Jvi$c ma rong hO<;ltdong ho~c dau tU' chieu saucua Nh6m Cong ty.

... Ouy khen thV'ang, phUc lQ'iQuy nay dU'O'ctrich I$p de khen thU'ang, khuyen khich v$t ch~t, dem l<;IiIO'i ich chungva nang cao phuc IO'i cho cong nhan vien va dU'O'c trlnh bay nhU' mot khoan phai tratren bang can doi ke toan hO'p nhat.

II>- Ouy phat tritJn khoa hoc va cong ngh~Quy nay dU'Q'ctrich I$p theo Nghi dinh so 95/2014/N£)-CP ngay 17 thang 10 nam 2014nh~m phl,JcVI,Jvi$c dau tU' khoa hoc va cong ngh$ t<;liVi$t Nam cua NMm Cong ty.

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THUY~T MINH BAo cAo TAl CHfNH HOP NHAT (tiep theo)VaGnqay 30 thanq 6 narn 2019 va cho narn tai chfnh ket thuc cung ngay

B09-DN/HN

3. TOM TAT cAc cHiNH SACH K~ ToAN CHU Y~U (tiep theo)

3.17 Lai trim co phitwU~i co ban tren co phieu dU'Q'ctfnh b~ng each chia loi nhuan hoac 10sau thue phan bo choco dong sa hCPuco phieu pho thong cua Cong ty (sau khi da dieu chlnh cho viec trlch I$pquy khen thU'ang, phuc lo'i) cho s6 1U'Q'ngbinh quan gia quyen cua s6 co phieu pho thongdang lU'u hanh trong narn.

Lai suy giam tren co phieu du'oc tfnh b~ng each chia loi nhuan hoac 10sau thue phan bocho co dong sa hCPuco phieu pho thong cua Cong ty cho s6 1U'Q'ngbinh quan gia quyen cuas6 co phieu pho thong dang luu hanh trong narn va s6 1U'Q'ngbinh quan gia quyen cua cophieu pho thong se duoc phat hanh trong trU'6'ng hQ'p tat ca cac co phieu pho thong tiemnang c6 tac dong suy giam deu dU'Q'cchuyen th~mh co phieu pho thong.

3.18 Ghinh~ndoanh thu

Doanh thu dU'Q'cghi nh$n khi Nh6m Cong ty c6 kha nang nMn dU'Q'ccac lQ'i fch kinh te c6the xac dinh dU'Q'cmot cach ch~c ch~n. Doanh thu dU'Q'cxac dinh theo gia tri hQ'p Iy cua cackhoan da thu hot;ic se thu dU'Q'csau khi tni di cac khoan chiet khau thU'O'ng mc;li, giam giahang ban va hang ban bi tra Ic;li.Cac dieu ki$n ghi nh$n Cl,Jthe sau day cOng phai dU'Q'cdapung khi ghi nh$n doanh thu:

Doanh thu ban hang

Doanh thu ban hang dU'Q'cghi nh$n khi cac rui ro trQng yeu va cac quyen sa hCPuhang h6ada dU'Q'cchuyen sang ngU'6'i mua, thU'6'ng la trung vcYith6'i diem chuyen giao hang h6a.

Doanh thu ban di~n

Doanh thu ban di$n dU'Q'cghi nh$n dl,J'atren s6 1U'Q'ngdi$n thl,J'cte da ban va truyen tai lenlU'cYidi$n theo gia ban di$n da thea thu$n trU'cYc.

Doanh thu cung clip dich VI,I

Doanh thu dU'Q'cghi nh$n khi hoan thanh vi$c cung cap dich Vl,J.

Doanh thu cho thue

Doanh thu cho thue theo hQ'p dong thue hOc;ltdong dU'Q'cghi nh$n VaG bao cao ket qua hOc;ltdong kinh doanh rieng theo phU'O'ng phap dU'6'ng thc:\ng dl,J'atren th6'i hc;ln cua hQ'p dongthue.

Tien lai

Doanh thu dU'Q'cghi nh$n khi tien lai phat sinh tren cO' sa don Uch (c6 Unh den lQ'i tuc matai san dem Ic;li)tn:.rkhi kha nang thu hoi tien lai khong ch~c ch~n.

C6t(fc

Doanh thu dU'Q'cghi nMn khi quyen dU'Q'cnh$n khoan thanh toan co tuc cua Nh6m Cong tydU'Q'cxac I$p.

3.19 Thue

Thu~ thu nh~p hi~n hanh

Tai san thue thu nh$p va thue thu nMp phai nop cho nam hi$n hanh va cac nam trU'cYcdU'Q'cxac dinh b~ng s6 tien dl,J'kien dU'Q'cthu hoi tli hot;ic phai nop cho cO' quan thue, dl,J'atren cac muc thue suat va cac lu$t thue c6 hi$u Il,J'Cden ngay ket thuc ky ke toan nam.

Thue thu nh$p hi$n hanh dU'Q'cghi nh$n VaG bao cao ket qua hOc;ltdong kinh doanh hQ'pnhat ngoc;li trli trU'6'ng hQ'p thue thu nh$p phat sinh lien quan den mot khoan ml,JCdU'Q'cghithc:\ngVaGvon chu sa hCPu,trong trU'6'ng hQ'p nay, thue thu nh$p hi$n hanh cOng dU'Q'cghinh$n trl,J'ctiep VaGvon chu sa hCPu.

Nh6m Cong ty chi dU'Q'c bu trli cac tai san thue thu nh$p hi$n hanh va thue thu nh$p hi$nhanh phai nop khi Nh6m Cong ty c6 quyen hQ'p phap dU'Q'c bU trli giCPatai san thue thunh$p hi$n hanh vcYithue thu nh$p hi$n hanh phai nop va Nh6m Cong ty dl,J'dinh thanh toanthue thu nh$p hi$n hanh phai nop va tai san thue thu nh$p hi$n hanh tren cO'sa thuan.

j"J

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THUY~T MINH BAa cAo TAl CHfNH HOP NHAT (tiep theo)vao nqay 30 thang 6 narn 2019 va cho narn tal chfnh k~t thuc cunq ngay

3. TOM TAT cAc CHiNH SACH K~ TOAN CHU Y~U (tiep theo)

3.19 Thue (tiep theo)

tnu« tnu nMp noen teiThu~ thu nhap hoan lai dU'O'cxac dinh cho cac khoan chenh lech tarn thai tal nqay k~t thucky k~ toan narn giCraco sa tfnh thue thu nhap cua cac tai san va no phai tra va gia tr] ghi socua chUng cho rnuc dfch lap bao cao tal chfnh hop nhat.

Thu~ thu nhap hoan IG'liphai tra duoc ghi nhan cho tat ca cac khoan chenh lech tarn thaichiu thue.

Tal san thue thu nhap hoan IG'lican dU'O'cghi nhan cho tat ca cac chenh lech tarn thai duockhau trCr, gia tri dU'O'ckhau trCrchuYEmsang cac nam sau cLla cac khoan 10 tfnh thu~ va cackhoan U'Udai thu~ chU'a SLPdl,lng, khi ch~c ch~n trong tU'O'ng lai se c6 IO'inhu$n tfnh thu~ deSLPdl,lng nhCrng chenh lech tG'lmthai dU'O'c khau trCr, cac khoan 10 tfnh thu~ va cac U'Udaithu~ chU'a SLPdl,lng nay.

Gia tri ghi so cLla tai san thu~ thu nh$p hoan IG'liphai dU'O'cxem xet IG'livaG ngay k~t thuc kyk~ toan nam va phai giam gia tri ghi so cLla tai san thu~ thu nh$p hoan IG'lid~n ml1c bao damch~c ch~n c6 dLl IO'i nhu$n tfnh thu~ cho phep IO'i fch cLla mot phan ho~c toan bO tai santhu~ thu nh$p hoan IG'lidU'O'cSLPdl,lng. Cac tai san thue thu nh$p hoan IG'lichU'a dU'O'c ghinh$n tm&c day dU'O'cxem xet IG'livaG ngay ket thuc ky ke toan nam va dU'O'cghi nh$n khich~c ch~n c6 dLl IO'inhu$n tfnh thue trong tU'O'ng lai de c6 the SLPdl,lng cac tai san thue thunh$p hoan IG'lichU'a ghi nh$n nay.

Tai san thue thu nh$p hoan IG'liva thue thu nh$p hoan IG'liphai tra dU'O'cxac dinh theo thuesuat dl,J'tfnh se ap dl,lng cho ky ke toan khi tai san dU'O'cthu hoi hay nO' phai tra dU'O'cthanhtoan, dl,J'a tren cac ml1c thue suat va lu$t thue c6 hieu ll,J'cvaG ngay ket thuc ky ke toannam.

Thue thu nh$p hoan IG'lidU'O'cghi nh$n vaG bao cao k~t qua hOG'ltdong kinh doanh hO'p nhatngoG'litrCrtrU'ang hO'p thue thu nh$p phat sinh lien quan den mot khoan ml,lCdU'O'cghi th~ngvaG von ChLlsa hCru, trong tmang hO'p nay, thue thu nh$p hoan IG'licOng dU'O'cghi nh$n trl,J'cti~p vao von ChLlsa hCru.

Nh6m Cong ty chi dU'O'cbu trCrcac tai san thue thu nh$p hoan IG'liva thue thu nh$p hoan IG'liphai tra khi Nh6m Cong ty c6 quyen hO'p phap dU'O'cbu trCrgiCra tai san thue thu nMp hi$nhanh v&i thue thu nh$p hien hanh phai nop va cac tai san thue thu nh$p hoan IG'liva thuethu nh$p hoan IG'liphai tra lien quan t&i thu~ thu nh$p doanh nghiep dU'O'cquan Iy bai cungmot cO'quan thu~ doi v&i cung mot dO'n vi chiu thue ho~c Nh6m Cong ty dl,J'dinh thanh toanthue thu nh$p hi$n hanh phai nop va tai san thue thu nh$p hien hanh tren cO' sa thuan ho~cthu hoi tai san dong thai v&i viec thanh toan nO' phai tra trong tCrng ky tU'O'ng lai khi cackhoan trong y~u cLla thue thu nh$p hoan IG'liphai tra ho~c tai san thue thu nh$p hoan IG'lidU'O'cthanh toan ho~c thu hoi.

3.20 Cae ben lien quan

Cac ben dU'O'ccoi la ben lien quan cLla Nh6m Cong ty neu mot ben c6 kha nang, trl,J'ctiepho~c gian ti~p, kiem soat ben kia ho~c gay anh hU'ang dang ke t&i ben kia trong viec ra cacquyet dinh tai chfnh va hOG'ltdong, ho~c khi Nh6m Cong ty va ben kia cung chiu Sl,J'kiemsoat chung ho~c anh hU'ang dang ke chung. Cac ben lien quan c6 the la cac cong ty ho~ccac ca nhan, bao gom cac thanh vien m$t thiet trong gia dlnh m$t thiet cLla cac ca nMndU'O'ccoi la lien quan.

3.21 Thong tin b9 ph~n

Mot bO pMn la mot hO'p phan c6 the xac dinh rieng biet dU'O'ccLla Nh6m Cong ty tham giavaG viec cung cap cac san ph~m ho~c dich Vl,l lien quan (bo ph$n chia theo hOG'ltdong kinhdoanh), ho~c cung cap san ph~m ho~c dich Vl,l trong mot moi trU'ang kinh t~ Cl,l the (boph$n chia theo vung dia Iy), mOi bO ph$n nay chiu rLli ro va thu dU'O'c IO'i fch kMc biet v&icac bo ph$n khac. HOG'ltdong san xuat kinh doanh dU'ang va cac san ph~m phl,l trong lanhtho Viet Nam chLl y~u tG'lOra doanh thu va IO'inhu$n cho Nh6m Cong ty, trong khi cac khoandoanh thu khac chi~m ty trong nho trong tong doanh thu cLla Nh6m Cong ty. Do v$y, BanTong Giam doc cLla Nh6m Cong ty cho rang Nh6m Cong ty hOG'ltdong trong mot bO ph$nkinh doanh duy nhat la san xuat kinh doanh dU'ang va cac san ph~m phl,l va mot bO ph$nchia theo vung dia Iy trong yeu la Viet Nam.

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THUY~T MINH BAo cAo TAl CHfNH HOP NHAT (tiep theo)vao ngay 30 thanq 6 nam 2019 va cho narn tai chfnh ket thuc cunq nqay

B09-DN/HN

4. cAc GIAO D!CH CHUY~N NHU'Q'NGQUAN TRQNG TRONG NAM

4.1 Chuyen nhU'9'ngco phlm trong Cong ty Co phlm Mia £)LP(yngTay Ninh ("Cong ty TaniSugar")

Trong narn, Nh6m Cong ty da hoan tat giao dich chuyen nhuonq 23.000.000 co phan tU'O'ngdU'O'ng 78,21 % co phan trong Cong ty Tani Sugar cho mot ben lien quan (TM so 35) voitong gia phl chuyen nhtronq la 717 ty VND va theo d6 ty 1$sa hCl'ugiam ili 99,89% xuong21,67%. Khoan lai tl1 giao dich chuyen nhU'oongnay da dU'oocghi nhan tren bao cao ket quakinh doanh hoopnhat (TM so 28.2). Theo d6, Cong ty Tani Sugar khong con la cong ty concua Nh6m Cong ty, khi d6, phan chenh tech giCl'aqia phf hop Iy hop nhat va tal san thuanda dU'oochach toan truoc day vao von chu sa hCl'uda dU'oocghi nhan tren Looinhuan sauthue chU'a phan phoi. COng thong qua giao dich chuyen nhU'oongnay, Cong ty Co phan Caosu NU'oc Trong khOng con la cong ty con cua Nh6m Cong ty; Cong ty Co phan Khoai mi,Cong ty TNHH Tapioca Vi$t Nam va Cong ty Co phan Bau tU' H~ tang Cl,Im Cong nghi$pTan Hoi khong con la cong ty lien ket cua Nh6m Cong ty (TM so 18.1).

a)

n

4.2 Chuyen nhU'9'ngco phan trong Cong ty Co phan Xuat Nh~p Khau aIm Tre ("Cong tyaetrimex ")

Trong nam, Nh6m Cong ty da hoan thanh vi$c chuyen nhU'oongtoan bo 20.124.764 co phancua Cong ty Betrimex cho cac ca nhan va mot ben lien quan (TM so 35) voi tong gia phfchuyen nhU'oong la 784.366.740.000 VND. Khoan lai tl1 giao dich chuyen nhU'oongnay dadU'Q'cghi nh$n tren bao cao ket qua kinh doanh hoopnhat (TM so 28.2).

So cuoi namVND

So oau nam

5. TI~N vA cAc KHOAN TU'O'NGDU'O'NGTI~N

Ti~n m~tTi~n glii ngan hangCackhoantU'O'ngdU'O'ngti~n(~

TONG CQNG

3.316.465.385912.958.773.34288.500.000.000

1.004.775.238.727

3.114.542.175267.853.812.75354.000.000.000

324.968.354.928

(*) Cac khoan tU'O'ng dU'O'ng ti~n t~i ngay 30 thang 6 nam 2019 bao gam khoan ti~n gliib~ng VND c6 ky h~n dU'oi mot thang t~i cac ngan hang thU'O'ng m~i va hU'ang lai suattl1 5,0% den 5,5% mot nam.

26


THUY~T MINH BAa cAo TAl CHINH HOP NHAT (tiep theo)VaGngay 30 thanq 6 narn 2019 va cho narn tal chfnh ket thuc cung ngay

809-DN/HN

6. CHlfNG KHOAN KINH DOANH

s6 cu6i nem s6 dim nems6c6 Gia tri s6c6 Gia triphan VND phan VND

Co phieu niern yetC6ng ty Co phan Dien Gia Lai(uGEG") 6.257.681 137.120.422.575C6ng ty Co phan Bia Sai G6n- Ngh$ TInh (USB1") 1.000 15.022.500 1.000 15.022.500C6ng ty Co phan T$p deanXay dl,l'ng H6a Binh (UHBC") 55.000 2.514.265.753C6ng ty Co phan Du llchThanh Thanh C6ng (UVNG") - 6.588.880 99.746.443.455

Dau tu khac 28.235.044.315 45.483.395.134

TONG CQNG 165.370.489.390 147.759.126.842Dl,f ph6ng giam giachLl'ng khoan kinh doanh (808.663.939) (8.622.072.410)

GIA TR! THUAN 164.561.825.451 139.137.054.432

7. DAu TU' NAM Gil) D~N NGAv DAo H~N

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1

Day la cac khoan tiem gui b~ng VND c6 ky han mU'ai hai (12) thanq t<;licac nqan hangthuonq rnai va hU'ang lai suat tlP 5,0% den 6,8% mot narn. T<;Iinqay 30 thanq 6 narn 2019,mot phan cac khoan tien gui c6 ky han tri gia 483.225.000.000 VND duoc dun~ lam tai santhe chap cho mot so khoan vay ng~n han t<;licac ngan hang thU'O'ngmal (TM s6 25.1).

I.}

E-1

27


THUY~T MINH sAo GAo TAl GHINH HOP NHAT (tiep theo)VaGnqay 30 thang 6 narn 2019 va cho narn tai chfnh ket thuc cung ngay

B09-DN/HN

8. PHAI THU NGAN H~N CUA KHAcH HANG vA TRA TRU'OC CHO NGU'cYlBAN

8.1 Phil; thu ngan h~n cu« khaeh hiJng

Phai thu ben khac

Trong ao:Ba CMu NhU' PhU'Qng (*)Cong ty TNHH Nuoc Giai khat SuntoryPepsico Vi~t NamCong ty c6 ph an Nutritioncec kMch hang knee

Phai thu cac ben lien quan (TM s6 35)

TONG CQNG

Dl,f ph6ng phai thu ng~n han cua khach hangkh6 d6i

GIA TR! THUAN

s6 cuot nemVND

s6 (fau nem(PMn loei tei -

TM s6 36)

849.764.765.504 690.692.212.582

144.366.740.000

131.745.022.500 60.169.642.050181.999.954.501

573.653.003.004 448.522.616.031847.262.769.737 1.294.930.291.604

1.697.027.535.241 1.985.622.504.186

(3.457.073.421) (3.095.617.778)

1.693.570.461.820 1.982.526.886.408

(*) £lay la khoan phai thu lien quan den viec chuyen nhuonq 4.124.764 co phan cua Gongty Setrimex (TM s6 18.2).

Tal nqay 30 thanq 6 narn 2019, mot phan cac khoan phai thu ng~n han cua khach hangdU'Q'cdung lam tai san the chap cho cac khoan vay ng~n han tai cac ngan hang thuonq mal(TM s6 25.1).

Chi titJt tinh hinh tang giam dir phOng esc khoan phai thu ng~n nen cua kMch hang kh6 (f6i:

s6 dau namTang do hQ'pnhat kinh doanhDl,f ph6ng trfch I$p trong namHoan nh$p dl,f ph6ng trong nam

So cuoi nam

28

Nam nayVND

Nam trU'cyc

3.095.617.778

955.766.394(594.310.751)

3.457.073.421

2.652.452.334464.197.452(21.032.008)

3.095.617.778


THUY~T MINH sAo cAo TAl CHfNH HOP NHAT (tiep theo)vao nqay 30 th{:mg 6 narn 2019 va cho narn tal chinh k~t thuc cLIng nqay

S09-DN/HN

8. PHAI THU NGAN H~N CUA KHAcH HANG vA TRA TRU'OC CHO NGU'O'I BAN (ti~p theo)

8.2 Trs tnroc cho ngU'iYjban

Ng~n hanTra tnroc cho cac ben lien quan (TM s6 35)Tra truce cho ben khac

Trong (16:Nang dan (*)Cang ty TNHH Dich VI,I Hoang Tuy~tcec knoen tra truce khac

Daih~nTra truoc cho nang dan (*)

TONG CQNG

Dl,I' phonq tra truce cho ngU'Cribanng~n han kh6 doi

GIA TR! THUAN

se cu6i nemVND

s6 (1~unem~I(

"\

1.946.736.551.586 2.327.714.818.7421.088.360.866.098 1.735.651.980.265858.375.685.488 592.062.838.477

310.127.756.881 482.285.135.924249.976.000.000298.271.928.607 109.777. 702.553

109.158.380.150 129.111.796.826109.158.380.150 129.111.796.826

2.055.894.931.736 2.456.826.615.568

(43.354.882.201 ) {58.036.481.816}

2.012.540.049.535 2.398.790.133.752

(*) Khoan tra truoc cho nang dan trong rnla dU'Q'cdam bao mot phan bai giay chLi'ng nhanquyen SLr dl,mg dat cua ngU'Crinang dan va hU'ang li3i suat ap dunq.

Chi ti~t tinh hinh tang giam dl,f phOng esc khoan tre tnroc cho ngU'oi ban ngan hen kh6 aoi:

VNDNem nay Nsm truce

86 dau nam 58.036.481.816 29.822.442.780Tang do hop nhat kinh doanh 19.760.946.415Dl,I' phcng trich I~p trong nam 16.194.355.014 18.109.655.845Hoan nh~p dl,l' phcng trong nam (30.875.954.629) (9.656.563.224)

86 cu6i nam 43.354.882.201 58.036.481.816

9. PHAI THU VE CHO VAY NGAN H~N

VNDs6 cu6i nam s6 (1~unam

Phai thu cac ben lien quan (TM s6 35) 15.000.000.000 93.600.000.000Phai thu cac ben khac (*) 121.717.000.000

TONG CQNG 15.000.000.000 215.317.000.000

(*) Day la .khoan phai thu ve cho vay ng~n h~n vcYiky h~n 12 tMng va hU'ang li3i suat tli6,0% den 8,5% mot nam.

29


THUY~T MINH BAo cAo TAl CHiNH HOP NHAT (tiep theo)VaGngay 30 thanq 6 nam 2019 va cho narn tal chinh ket thuc cLIng ngay

10. PHAITHUKHAc

Ng~n hanKy quy va d~t ccc thue dat (*)U3i phai thuT<;3mlmg nhan vienKhac

DilihanK~ quy thue datKhac

TONGCQNGDl,I' ph6ng cac khoan phai thu khacngan han kh6 d6i

GIATR!THUANTrang ao:

PMi thu tir cac ben lien quan (TM so 35)PMi thu to cac ben khac

s6 Gu6i nem

1.425.093.673.6131.204.178.761.999132.531.071.82942.222.321.89346.161.517.892

36.936.554.195

36.936.554.195

1.462.030.227.808

(626.303.698)

1.461.403.924.110

1.221.948.087.129239.455.836.981

B09-DN/HN

VNDs6 cJau nsm

(Phan toei /<)i)

261.557.425.50840.207.961.926

174.714.797.66117.086.945.45129.547.720.470

413.586.661.868411.429.606.926

2.157.054.942

675.144.087.376

(14.285.119.008)

660.858.968.368

485.337.659.733175.521.308.635

(*) Chf yeu bao gam:

(i) Khoan d~t ccc trl gia 418 ty VND theo cac Hoopdong £)~t coc ky ngay 21 thang 6narn 2019 va ngay 26 thanq 6 nam 2019 giCfa Nh6m Cong ty va Cong ty Co phanToan Hai Van voi tong gia tri hop dong la 1.440 ty VN£) de thus cac 10dat c6 tongdien tlch 218.238,06 m2 thuoc Dl,I' an Khu PhLPChoopVinh £)am, Huyen Phu Ouoc,Tlnh Kien Giang; va

(ii) Khoan d~t coc tri gia 700 ty VND theo cac Bien ban Ghi nh& ky ngay 24 thang 6nam 2019 giCfa Nh6m Cong ty va Cong ty Co phan Khu Cong nghi~p Thanh ThanhCong v&i tong gia tri theo Bien ban Ghi nh& la 1.054 ty VND de thue cac 10dat c6di~n Uch 603.173 m2 t<;3iKhu Cong nghi~p Thanh Thanh Cong, Ap An HOi, Xa AnH6a, Huy~n Trang Bang, TTnhTay Ninh.

Chi tit:t tinh hinh tang giam dl,f phOng cac khoan pMi thu ng~n h<)nkhac kh6 (fa;:

So dau namTang do hoopnhat kinh doanhDl,I' ph6ng trich I$p trong namHoan nh$p dl,l' ph6ng trong nam

So cuoi nam

30

Nam nay

14.285.119.008

402.910.848(14.061.726.158)

626.303.698

VNDNam twoc

9.933.281.049132.462.138

4.756.801.329(537.425.508)

14.285.119.008


THUY~T MINH BAo cAo TAl CHiNH HO'P NHAT (tiep theo)VaGngay 30 thang 6 narn 2019 va cho narn tal chinh ket thuc cunq ngay

B09-DN/HN

11. HANG TON KHO ~...

VND 'l'I

So GUO;nem So oau nem (ei« gOG DI,f ph6ng G;a gOG Dl,fphOng

~~Thanh pharn 941.734.766.976 (2.389.182.020) 1.254.207.156.953 (30.190.412.121) 'i

Hang h6a 936.411.956.323 (17.728.811.195) 1.232.865.151.504Nguyen vat lieu 424.942.250.381 (956.559.197) 1.094.134.341.626 (956.559.197)Chi phi sanxuat, kinh doanhdO'dang 382.244.481.692 379.478.590.609Hang di dU'ang 65.872.403.404Cong Cl,lvadl,lng Cl,l 40.500.114.566 (1.091.174.560) 44.365.292.721 (6.507.344.084)Hang g&i di ban 11.858.338.161 4.326.751.979

TONG CONG 2.803.564.311.503 (22.165.726.972) 4.009.377.285.392 (37.654.315.402)

Tai ngay 30 thanq 6 narn 2019, mot phan hang ton kho dU'Q'cdung lam tal san the chap chocac khoan vay ng~n han tal cac nqan hang thuonp rnai (TM s6 25.1).

Chi tiet tinh hinh tang giam dl,J'phOng giam gia hang t6n kho:

VNDNem nay Nam truce

So dau nam 37.654.315.402 1.640.639.250Tang do hop nhat kinh doanh 11.315.181.129Dl,I' phonq trlch lap trong narn 33.047.490.288 24.698.495.023 ~S& dl,lng dl,l' phonq trong narn (48.125.714.370)Chenh lech ty gia (410.364.348)

So cuoi narn 22.165.726.972 37.654.315.402

12. CHI PHi TRA TRU'6'C

Ngcln hanChi phi vu cho ket chuylmChi phi phat trien vung nguyen li$uTit§n thue dat tra trU'cYcKhac

Daihanchi phi phat trien vung nguyen li$u va caytrong tren dat (*)Tit§n thue dat tra trU'cYc(**)Cong Cl,l,dl,lng Cl,lKhac

TONG CONG

s6 cuot nem

140.253.036.65168.633.490.72227.552.798.8192.689.920.000

41.376.827.110

1.332.920.724.205

1.098.308.731.967190.204.382.69611.569.156.21032.838.453.332

1.473.173.760.856

VNDs6 Gau nsm

126.639.033.01981.046.894.3418.703.551.892

19.463.476.65517.425.110.131

1.500.510.998.039

1.122.957.137.501313.197.465.44645.653.367.51118.703.027.581

1.627.150.031.058

(*) Vung nguyen li$u va cay trong tren dat the hi$n cac chi phi ve dat va chi phi phat triennang trU'ang trong mia cua Nh6m Cang ty t<;liTfnh Attapeu, Cong hOa Dan chu Nhandan Lao va da dU'Q'cdanh gia l<;litheo Chung thU' Tham dinh gia so 177/017/CT/T8GSGngay 15 thang 8 nam 2017 va dU'Q'cphan bo trong suot thai gian thue 44 nam.

(**) Tit§n thue dat tra trU'cYCvcYigia tri 60 ty VND dU'Q'c dung lam tai san the chap cho cackhoan vay ng~n h<;lnt<;licac ngan hang thU'O'ngm<;li(TM s6 25.1).

31

Cong ty ce phan Thanh Thanh Cong - Bien H6a B09-0N/HN

THUY~T MINH BAa cAo TAl CHiNH HQ'PNHAT (tiep thea)vao ngay 30 thang 6 nam 2019 va cho narn tai chinh ket thuc cunq nqay

13. TAl SAN co D!NH HO'UHiNH

Nguyen gici:

So dau narnMua moi£>au tU' xay dl,mg co banhoan thanhMua lai tai san thue tai chinhThanh IyGiarn thanh Iy dau tu cong ty conPMn loaisang bat dong san dau tuChenh I$ch ty gia hoi doai

So cuoi narn

Trang d6:fHi kh8u hao Mt

Gici tr] kh~u hao Iuy k~:

So dau narnKhau hao trong narnTai san thue tai chinhThanhlyGiam thanh Iy dau tU' conq ty conPMn loai sang bat dong san dau tU'Chenh I$ch ty gia hoi doai

So cuoi nam

Gici trj con I.;d:

So dau nam

So cuoi nam

Trang d6:Tai san dm c6, the chtJp(TMs625)

VNDNha coe va MfWmocva PhU'O'ngtien Thi6t biv~t ki6n true thi6t bi v~n tai van phOng Tei san khac Tang c¢ng

1.748.946.172.068 6.306.972.523.122 294.891.735.024 48.579.837.185 84.306.001.033 8.483.696.268.4324.555.302.838 66.973.008.951 12.040.041.410 4.840.002.563 13.267.721.290 101.676.077.052

48.366.741.360 65.259.375.496 1.555.441.058 8.445.365.390 123.626.923.3049.097.308.871 9.097.308.871

(794.775.448) (12.661.294.549) (19.163.196.171) (813.966.473) (11.818.135.915) (45.251.368.556)(86.411.295.255) (66.028.648.307) (8.668.803.633) (252.145.817) (161.360.893.012)(3.367.058.095) (602.300.000) (3.969.358.095)

(18.153.181.153) (26.844.602.770) (4.075.769.189) (84.179.852) (49.157.732.964)1.693.141.906.315 6.342.165.370.814 276.579.448.499 52.269.547.606 94.200.951.798 8.458.357.225.032

113.035.843.049 1.616.870.814.263 27.621.826.026 13.131.511.313 59.107.403.537 1.829.767.398.188

710.250.643.625 3.043.720.177.423 129.429.756.007 26.512.750.36677.502.400.539 337.340.486.143 23.075.705.656 4.942.608.609

2.165.088.041(418.552.638) (5.865.209.717) (13.461.320.575) (398.456.996)

(26.394.615.572) (31.120.113.629) (5.505.795.784) (125.538.654)(2.254.036.247) (110.421.663)(4.491.965.266) (9.352.200.504) (1.659.638.201) (16.526.362)754.193.874.441 3.336.777.806.094 131.878.707.103 30.914.836.963

67.152.097.640 3.977.065.425.0612.329.632.030 445.190.832.977

2.165.088.041(116.839.723) (20.260.379.649)

(63.146.063.639)(2.364.457.910)

(15.520.330.333)

69.364.889.947 4.323.130.114.548

1.038.695.528.443 3.263.252.345.699 165.461.979.017

938.948.031.874 3.005.387.564.720 144.700.741.396

22.067.086.819 17.153.903.393 4.506.630.843.371

21.354.710.643 24.836.061.851 4.135.227.110.484

849.819.149.425 2.048.241.886.591 139.025.438.972 6.796.950.414 7.497.112.878 3.051.380.538.280

32

/ -/~

Cong ty Co phan Thanh Thanh Cong - Bien H6a B09-0N/HN

THUY~T MINH BAa cAo TAl CHfNH HQ'P NHAT (ti~p thea)vao ngay 30 thanq 6 narn 2019 va cho narn tai chfnh k~t thuc cung nqay

13. TAl SAN co D!NH HlfU HiNH (ti~p thea)

NhU' trlnh bay tal TM so 3, hi nqay 1 thang 7 narn 2018, Ban Tong Giarn doc da thay doiuoc tfnh ve th6'i gian hQ>udl,lng uoc tlnh cua cac tai san co dinh d~ phan anh phu hop hontlnh hlnh SLP dl,lng cua cac tai san nay. Thea d6, chi phl khau haa tal san co dinh hQ>uhlnhcho narn tal chfnh k~t thuc ngay 30 thanq 6 narn 2019 thea thoi gian hQ>udunq rnoi la445.190.832.977 VNO (chi phf khau haa tal san co dinh hQ>uhlnh cho narn tal chfnh k~t thucngay 30 thang 6 nam 2019 thea thoi gian hQ>udl,lng cO la 578.436.665.678 VNO).

R.,

14. TAl SAN co D!NH THUE TAl CHiNH

VNDMay moe va fhief bi

Nguyen gia:

So d~1UnamMua l<;litai san co dinh thue tai chfnh

So cuoi nam

151.725.361.276(9.046.969.871 )

142.678.391.405

Gia trj kh~u hao lOy k~:

So d~1UnamKhau haa trang namMua l<;litai san co dinh thue tai chfnh

So cuoi nam

32.592.256.8969.313.655.990

(2.165.088.041)

39.740.824.845

Gia trj con I'ili:

So dau nam 119.133.104.380

102.937.566.560So cuoi nam

33

Conq ty Co phan Thanh Thanh Cong - Bien H6a

THUY~T MINH BAo cAo TAl CHINH HOP NHAT (tiep theo)vao ngay 30 thanq 6 narn 2019 va cho nam tai chfnh k~t thuc cunq ngay

15. TAl SAN co D!NH va HiNH

Quyfm sif dl,mg d{!t

Nguyen gia:

So dau narnMua rnoiGiarn do thanh Iy dau tu cong ty conChenh lech ty giaThanh Iy

So cuoi narn

74.052.118.25968.487.611.907

(11.445.604.143)

131.094.126.023

Trong d6:DEihao man het 7.365.828.923

Gia tr] hao mon luy k~:

So dau narnHao men trong narnGiarn do thanh Iy dau tu conq ty conChenh lech ty qiaThanh Iy

So cuol nam

18.569.982.82210.079.568.910(369.596.500)

28.279.955.232

Gia tr] con I~i:

So dau nam 55.482.135.437

102.814.170.791So cuoi nam

Trang d6:Tei san cern co, the ch{!p (TM so 25) 5.199.519.344

34

Phf1n mem may tinh

25.074.516.3301.510.643.895

(90.239.527)(44.740.000)

26.450.180.698

6.964.002.048

12.192.552.3812.977.603.563

(4.467.937)(44.740.000)

15.120.948.007

12.881.963.949

11.329.232.691

Khac

7.806.284.442

(7.769.904.508)

36.379.934

36.379.934

3.493.805.639

(3.457.425.705)

36.379.934

4.312.478.803

B09-DN/HN

VNDT(Jngc{)ng

106.932.919.03169.998.255.802

(19.215.508.651 )(90.239.527)(44.740.000)

157.580.686.655

14.366.210.905

34.256.340.84213.057.172.473(3.827.022.205)

(4.467.937)(44.740.000)

43.437.283.173

72.676.578.189

114.143.403.482

5.199.519.344

Gong ty Go phan Thanh Thanh Gong - Bien Hoa B09-DN/HN

THUY~T MINH sAo cAo TAl CHfNH HOP NHAT (tiep theo)vao nqay 30 thang 6 narn 2019 va cho narn tai chfnh ket thuc cunq nqay

16. BAT DQNG SAN DAu TU'

Nguyen gia:

So dau narnKet chuyen ttJ tai san co dinhGiam do thanh Iy dau tuconq ty con (TM s6 4. 1)Thanh Iy

So cuo: narn

Gia tr] hao rnon luy k~:

So dau namKhau hao trong narnKet chuyen ttJ tal san co dinhGiarn do thanh Iy dau tucong ty con (TM s6 4. 1)Thanh Iy

So cuoi narn

Gia tri con lal:

So dau narn

So cuoi narn

Trang (f6:Te! san cern c6, tM chap(TM s6 25.1)

•C.C

Ntie eire va v~t kitm true Quy~n sir dl,mg(fatVND

Tong cong

147.461.524.173 58.346.256.652 205.807.780.8253.367.058.095 3.367.058.095

(893.799.094) (893.799.094)(29.049.833.652) (29.049.833.652)

149.934.783.174 29.296.423.000 179.231.206.174

9.806.486.630 14.839.763.032 24.646.249.6623.984.376.630 585.928.460 4.570.305.0902.254.036.247 2.254.036.247

(4.038.368) (4.038.368)(9.470.089.883) (9.470.089.883)

16.040.861.139 5.955.601.609 21.996.462.748

137.655.037.543

133.893.922.035

43.506.493.620 181.161.531.163

23.340.821.391 157.234.743.426

133.893.922.035 23.340.821.391 157.234.743.426

NhU' trinh bay tal TM so 3, ttJ nqay 1 thang 7 narn 2018, Ban Tong Giarn doc da thay doiU'6'c tfnh ve th6'i gian hCPudunq U'6'c tfnh cua cac bat dong san dau tu de phan anh phu hoophon tinh hlnh 51} dl,lng cua cac tai san nay. Theo d6, chi phf khau hao va hao mon bM dongsan dau tU' cho nam tai chfnh ket thuc ngay 30 thang 6 nam 2019 theo thai gian hCPudl,lngm6'i la 4.570.305.090 VND (chi phf khau hao va hao mon bat dong san dau tU' cho nam taichfnh ket thuc ngay 30 thang 6 nam 2019 theo thai gian hCPudl,lng cO la 7.059.223.701VND).

Gia tri hoop Iy cua bat dong san dau tU' chU'a dU'oocdanh gia va xac dinh mot cach chfnhthlfc t~i ngay 30 thang 6 nam 2019. Tuy nhien, Ban Tong Giam doc Cong ty tin tU'ang ranggia tri hoopIy cua bat dong san dau tU' l6'n hO'n gia tri con I~i tren so sach ke toan tren cO' sabat dong san dau tU' (Trung tam thU'O'ng m~i TTC Plaza Tay Ninh) hau het da dU'oocchothue t~i ngay ket thUc ky ke toan nam.

Doanh thu va chi phi lien quan den bat d¢ng san dau tU'

Nam nayVND

Nam trU'oc

Thu nh~p ttJ cho thue bat dong san dau tU' 24.041.879.003 41.033.433.030Chi phf ho~t dong kinh doanh tn,l'c tiep cua cac batdong san dau tU' t~o thu nh~p cho thue trong nam (18.414.797.301) (31.777.126.794)

35

Cong ty Co phan Thanh Thanh Cong - Bien H6aTHUY~T MINH BAo cAo TAl CHINH HOP NHAT (tiep theo)vao ngay 30 thanq 6 narn 2019 va eho nam tal ehinh ket thuc cunq ngay

17. CHI PHi XAy DV'NG CO' BAN DO DANG

Dl,I'an oi$n mat tn'l'iChi phi chuyen nhU'Q'ngoat tal Tay NinhH$ thong may moe thiet bi danq Ic:§poc;ltDl,I'an say ba rnlaMay moe thiet bi (UMMTB")san xuat mia oU'ongCai tao nha may va van ph6ngKhae

TONG CQNG

18. cAc KHOAN £)Au TU' TAl cHiNH DAI H~N

8au tu vao e6ng ty lien ket (TM 86 18.1)8au tu gop von vao don vi khac (TM 86 18.2)TONG CQNG

Dl,I'ph6ng oau tu tai ehinh dai han

GIA TR! THUAN

36

s6 cuo! nem

335.246.983.270210.392.416.10041.323.481.78331.182.337.49914.331.497.9572.119.149.379

44.353.073.508

678.948.939.496

se cu6i nem

105.631.208.86820.041.830.629

125.673.039.497

(741.216.334)

124.931.823.163

B09-DN/HN

VNDs6 c1au nem

13.448.632.163

39.682.376.55543.178.950.60737.752.064.159

134.062.023.484

VNDs6 c1au nem

192.557.122.221445.314.919.184

637.872.041.405

(741.216.334)

637.130.825.071


THUY~T MINH BAo cAo TAl CHiNH HOP NHAT (tiep theo)vao ngay 30 thanq 6 nam2019 va cho narn tai chinh ket thuc cung nqay

18. cAc KHOAN oAu TU' TAl CHiNH oAI H~N (tiep theo)

18.1 oso tU' vao cong ty lien ket

Chi tiet cac khoan d~u tu vao cac conq ty lien ket nhir sau:

Ten cong ty lien k~t

Cong ty Co ph~n Mia dU'CrngTay Ninh (TM s6 4.1)

Cong nqhiep Hoa chatTay Ninh

Conq ty Co ph~n Khoai mlTay Ninh (TM s6 4.1)

Cong ty TNHH Tapioca VietNam (TM s6 4.1)

Cong ty Co ph~n f)~u tU'H<;1t~ng Cl,lmCong nghiep TanHoi (TM s6 4.1)

TONG CQNG

Linh Vl)'C kinh doanh

Trong mia, san xuat va kinh d~anh dU'Crng,san va cao su

San xuat tinh bot va cac san phcfimlien quan dentinh bot; san xuat cac san pharn co dac nhan t<;10,do

u6ng khong co con va nuoc khoanq, hop chat nito; I~pd~t may mac va thiet bi conq nghiep

San xuat va kinh doanh tinh bot khoai ml va cacsan phcfimlien quan den tinh bot khoai mi

San xuat va kinh doanh tinh bot khoai mi va cac sanpham lien quan den tinh bot khoai mi; thl,l'chien qUYEmxuat nh~p khcfiucac san pham co lien quan den tinh botkhoai mi nhU':tinh bot khoai mi, sorbitol, m<;1chnha, bot

bang, bot bien tinh, mien, mi lat va san xuat khi d6t, nhienlieu bang dU'Crng6ng

Kinh doanh bat dong san va d~u tU'xaydl,l'ngh<;1t~ng va quan Iy khu cong nghiep

37

s6 cuo! nsm s6 6~unem

B09-DN/HN

%sahiru

%saGia iri ghi so hifu

(VNO)

75.272.048.072 21,67

30.359.160.796 19,13

105.631.208.868

Gie tti ghi so(VNO)

30.359.160.796 19,13

125.947.770.609

29.102.589.437

29,96

29,96

7.147.601.379 47,45

192.557.122.221


THUY~T MINH sAo cAo TAl CHfNH HOP NHAT (tiep theo)vao nqay 30 thang 6 nam 2019 va cho narn tai chfnh k~t thuc cung nqay

18. cAc KHOAN DAu TU' TAl CHiNH oAI H~N (ti~p theo)

18.1 Dau to vao cong ty liim ket (ti~p theo)

Chi ti~t cac khoan dau tu vao cac cong ty lien k~t nhiz sau (ti~p theo):

Giil g6c ella khoan d~u tU':

So dau narnTang do treythanh cong ty lien k~t tCPconq ty con (TM so 4.1)Giarn do thanh Iy

So cuoi narn

Ph~n luy k~ 19'inhuan (10)sau khi mua cong ty lien k~t:

So dau namPhan 100inhuan tCPcong ty lien k~t trong narnGiarn do thanh Iy

So cuoi narn

Giil tr] con Ic;ti

So dau nam

So cuoi narn

18.2 Dau tU'g6p von vao aon vi khac

Chi ti~t ve cac khoan dau tu g6p von vao don vi khac nhu sau:

So cuoi nem

Ho?toongchfnh

Gif1 tri ghi so % sa(VNO) him

17.360.136.00013,08Cong ty Co phan MfadU'6'ng SO'n DU'O'ng

Ch~ bi~ndU'6'ng m$tva cac sanph~m sau

dU'6'ng

Kinh doanhbat dong san,

quyen SLrdl,lng dat

thuoc chu scYhCi'u,ho$c di

thue

1.940.478.185 6,74Cong ty Co phan 8autU' H<;3tang Cl,lm Congnghi$p Tan Hoi(TM so 4.1)

Cong ty Co phanXuat Nh$p Khau S~n Tre(TM so 4.2)

8au tU' dai h<;3nkMc

TONG CQNG

Dl,J'pMng dau tU' taichfnh dai h<;3n

GIA TR! THUAN

741.216.444

20.041.830.629

(741.216.334)

19.300.614.295

38

B09-0N/HN

VNO

179.933.176.12368.966.856.133

(148.353.976.123)

100.546.056.133

12.623.946.0987.221.968.308

(14.760.761.671)

5.085.152.735

192.557.122.221

105.631.208.868

So oau namGif1 tri ghi so % sa

(VNO) hCfu

17.360.136.000 13,08

427.213.566.740 13,50

741.216.444

445.314.919.184

(741.216.334)

444.573.702.850

..1~II~r


THUY~T MINH BAa cAo TAl CHfNH HOP NHAT (tiep theo)vao nqay 30 thang 6 narn 2019 va cho narn tal chfnh ket thuc cunq ngay

B09-0N/HN

19. LQ'I THE THU'O'NG M~I C

VNO

Nguyen gia:

So oau narn 192.546.623.434 I8ieu chlnh do conq ty con giai the - Cong ty TNHH TU' nhan NHSS (2.714.219.341) =

So cuoi narn 189.832.404.093

Gia tr] khau trw lOy k~:

So oau narn 22.128.802.186Phan bo trong narn 19.896.436.5748ieu chlnh do cong ty con giai the - Cong ty TNHH TU' nhan NHSS

So cuoi narn 42.025.238.760

Gia tr] con lal:

So oau narn 170.417.821.248

So cuoi narn 147.807.165.333

20. PHAI TRA NGU'OI BAN NGAN H~N

VNDSo cuoi nam So oau nam ~

~~.......,

~Phai tra cac ben lien quan (TM so 35) 119.253.087.037 199.985.290.790 ~Phai tra cac ben khac 384.517.944.966 157.634.936.442Trang 06:- Sharp Solar Solution Asia Company Limited 183.669.534.777- Nang dan 42.816.328.627 42.485.849.679

Cang ty Co phBn SCfa Vi~t Nam 18.480.886.512 22.663.554. 169- Khtlc 139.551.195.050 92.485.532.594

TONG CONG 503.771.032.003 357.620.227.232

39


THUY~T MINH BAo cAo TAl CHiNH HOOPNHAT (tiep theo)vao nqay 30 thanq 6 narn 2019 va eho narn tai ehinh ket thuc cung ngay

21. NGU'OI MUA TRA TIEN TRU'O'C NGAN H~N

VNDse cu6i nem s6 6ilu nam

Cac ben lien quan (TM 86 35) 108.087.627.478 121.042.011.694 ..;

Cac ben khac 39.109.892.784 68.033.229.911

Trang 66:e« Le Thi Thanh Nhan 26.983.548.900Ong Nguyen Thanh Danh 26.983.548.900Khac 39.109.892.784 14.066.132.111

TONG CQNG 147.197.520.262 189.075.241.605

22. THUe vA cAc KHOAN PHAI NQP NHA NU'O'C

VNDs6 6ilu nem Tang Giam s6 cuo! nem

PhainQPThue thunhap doanhnghi$p 83.240.085.899 158.028.686.431 (117.747.598.634) 123.521.173.696Thue gia trigia tang 34.747.743.586 291.543.497.459 (290.156.427.173) 36.134.813.872 =IQOThue thu :..--

nhap ca nhan 5.049.495.209 10.502.121.282 (9.005.406.537) 6.546.209.954 :01'~.,Khae 36.264.883.369 673.220.017 (9.709.254.873) 27.228.848.513 :0 I

TONG CQNG 159.302.208.063 460.747.525.189 (426.618.687.217) 193.431.046.035 RYEIE~:-:;.._

VND 04u~s6 6ilu nam Tang Giam s6 cuo! nem

Phal thuThue gia trigia tang 45.214.465.625 243.302.191.897 (237.102.516.526) 51.414.140.996Thue thunhap doanhnghi$p 6.114.847.228 (171.991.642) 5.942.855.586Thue thunhap ca nhan 320.321.667 320.321.667Khae 9.409.808.025 (3,692,4 77 ,500) 5.798.330.525

TONG CQNG 60.820.120.878 243.622.513.564 (240.966.985.668) 63.475.648.774

40


THUY~T MINH BAa cAo TAl CHiNH HOP NHAT (tiep theo)vao ngay 30 thanq 6 nam 2019 va cho nam tai chlnh ket thuc cunq ngay

•a23. CHI PHi PHAI TRA NGAN H~N r

:(VND (So cuo; nam So (/au nem

",I

Chi phi lai vay 156.294.765.451 165.171.897.840 ;;Chi phi mua nguyen vat lieu 56.712.015.167 38.638.413.614Chi phi van chuyen 29.367.976.840 35.369.888.100Trich truoc chi phi thuexuat nhap khau dU'6'ng tho 24.833.182.360Trlch truce chi phi thue nha thau 18.952.066.476 18.861.709.054Chi phi thU'&ng ho tro kinh doanh cho d<;iiIy 16.402.966.537 9.677.773.356Khac 64.112.644.314 31.481.079.273

TONG CQNG 366.675.617.145 299.200.761.237

24. PHAI TRA KHAc

VNDSo cuot nem So (/au nam

Ng~n han 284.522.703.568 80.757.931.129Co hic 217.905.972.826 21.802.006.989Chi phi thu hQ 15.777.116.532Chi phi van chuyen va thu hoach 9.073.601.229 10.422.181.225 ~Thue may moe 5.460.000.000 ~Ky quy 5.047.181.408 8.660.459.786Khoan phai tra Brightway Group Co .. Ltd 33.172.706.250Khac 31.258.831.573 6.700.576.879

Dili hanKy quy 6.718.381.960 6.679.256.280

TONG CQNG 291.241.085.528 87.437.187.409

Trang (/6:PM; tra cac ben khac 214.788.579.780 86.356.631.196PM; tre cac ben lien quan (TM so 35) 76.452.505.748 1.080.556.213

41

Gong ty Go ph~n Thanh Thanh Gong - Bien H6a

THUYI~TMINH sAo cAo TAl CHINH HO'PNHAT (tiep thea)vao nqay 30 thanq 6 narn 2019 va cha narn tai chfnh ket thuc cunq ngay

S09-DN/HN

25. VAY vA NO' THUE TAl CHiNH

VNDThay cJ6itrang nem

Phflnlo<;licJen Anh hoong Thanh 19So cJaunam Tang trang nam Giam trang nem hen tra eMnh I~eh ty gia eong tyeon So euoi nam

Vay ng~n han 7.702.811.475.586 13.607.297.178.461 (14.727.917.377.422) 727.848.084.413 (2.735.254.942) (23.017.727.740) 7.284.286.378.356Vay ngan hang(TM so 25.1) 6.425.229.852.866 13.088.973.845.128 (13.416.740.998.619) (1.528.156.917) (24.894.747.740) 6.071.039.794.718Vay ben lien quan(TM so 35) 300.000.000 6.000.000.000 (300.000.000) 6.000.000.000Trai phieu ngan han(TM so 25.2) 538.960.000.000 512.323.333.333 (565.400.000.000 ) 485.883.333.333Vay dai han den han tranqan hang (TM so 25.3) 255.936.478.752 (258.294.228.146) 246.186.908.501 (1.207.098.025) (1.572.000.000) 241.050.061.082Vay dai han den han traben khac (TM so 25.4) 1.720.000.000 (2.690.000.000) 1.940.000.000 970.000.000Vay dai han den han tracac ben lien quan(TM so 35) 3.449.020.000 3.449.020.000Trai phieu dai han denhan tra (TM so 25.5) 452.850.466.660 (456.400.000.000) 456.400.000.000 452.850.466.660NO'thue tai chfnh daihan den han trariM so 25.·6) 27.814.677.308 (28.092.150.657) 23.321.175.912 23.043.702.563

Vay dai han 2.581.878.050.298 51.302.349.629 (52.939.300.234) (727.848.084.413) 5.876.213.878 (9.739.027.447) 1.848.530.201.711Vay ngan hang(TM so 25.3) 896.849.737.062 34.307.216.301 (52.939.300.234) (250.706.441.842) 5.876.213.878 (9.739.027.447) 623.648.397.718Vay dai han ben khac(TM so 25.4) 970.000.000 (970.000.000)Vay dai han cac benlien quan (TM so 35) 14.900.000.000 14.900.000.000Trai phieu dai han(TM so 25.5) 1.640.009.533.341 2.095.133.328 - (452.850.466.659) - 1.189.254.200.010NO'thue tai chfnh daihan (TM so 25.6) 44.048.779.895 (23.321.175.912) 20.727.603.983

TONG CQNG 10.284.689.525.884 13.658.599.528.090 (14.780.856.677.656) 3.140.958.936 (32.756.755.187) 9.132.816.580.067

42

Z r


THUY~T MINH BAa cAo TAl CHiNH HO'P NHAT (tiep theo)VaGnqay 30 thanq 6 narn 2019 va eho narn tai ehinh ket thuc cling ngay

25. VAY vA NQ' THUE TAl CHiNH (tiep theo)

25.1 Vayngan h;;m ngan himg

Ngan hang se cu6i nemNguyen t~

VNO (USO)

Ngan hang TMCP Dct!utuva Phat trien Viet Nam -Chi nhanh Gia Dinh

541.068.545.638

Ngan hang TMCP Conqthuonq Vi~t Nam - Chinhanh Ho Chi Minh

472.755.185.009

Ngan hang TMCP Vi~tNam Thinh VU'O'ng- Chinhanh Ho Chi Minh

Ngan hang TMCP Dct!utU'va Phat trien Vi~t Nam -Chi nhanh Khanh H6a

Ngan hang TMCP PhU'O'ngDong - Chi nhanh DakLak

393.944.659.681

349.663.330.472

335.000.000.000

----------- --'.L"--'-....=---=:L..J~_....l 16.,.

TLr nqay 5 thanq 7 narn 2019den ngay 24 thang 12 nam 2019

TLr nqay 15 thanq 7 narn 2019den nqay 20 thanq 11 narn 2019

TLr ngay 3 thang 8 nam 2019den ngay 27 thang 10 nam 2019



43

B09-DN/HN

Hinh tiurc dam beo

Ouyen Slf dl,mg dat 329,44 ha tal huyenBen Cct!u,phan von gop Conq ty TNHH

MTV Thanh ThanhCong Gia Lai gia tri 339.998.760.000 VND

va tien glfi co ky han tal nqanhang voi gia tri 45 ty VND

Cac khoan phai thu, hang ton kho v&i qia tri280 ty VND va tien glfi co ky han tai nqan

hang cua ba T~ Th] Ngoan voi qia tri43,5 ty VND

Hang ton kho tr] gia 236 ty VND

Ti~n glfi co ky h~n t~i ngan hang v&i gia tri120 ty VND va hang ton kho v&i gia tri

150 ty VND

Hang ton kho v&i gia tri toi da la 429 ty VND;quy~n tai san doi v&i toan bo phct!nvon gopeua Cong ty TNHH MTV DU'ong Bien H6a -

Ninh H6a VaGCong ty TNHH MTV Nhi~t di~nNinh H6a tri gia 174.886.000.000 VND; vaquy~n d6i nO' tLr hO'Pdong dct!utU' tra trU'&e

eho nong dan v&i gia tri 99.142.000.000 VND


THUY~T MINH BAo cAo TAl CHiNH HOP NHAT (tiep theo)vao ngay 30 thanq 6 narn 2019 va cho narn tai chlnh ket thuc cung ngay

25. VAY vA NO' THUE TAl CHiNH (tiep theo)

25.1 Vayngan hen ngfm himg (tiep theo)

Ngan hang

Ngan hang TMCP Nqoai thU'O'ngViet Nam - Chi nhanh B~c SaiGon

Ngan hang TMCP Ngo~i thuonqViet Nam - Chi nhanh Dong Nai

Ngan hang TNHH ANZ (VietNam) - Chi nhanh Ho Chi Minh

Ngan hang TMCP Hang HaiViet Nam - Chi nhc:'mhHo Chi Minh

Ngan hang Malayan BankingBerhard - Chi nhanhHo Chi Minh

Ngan hang BPCE 10M -Chi nhimh Ho Chi Minh

Ngan hang TMCP DEw TU'va Phat triem Viet Nam -Chi nhanh Ho Chi Minh

Ouyen sl} dunq dcfltso 49 tai PhU'Crng2,Thanh pho Tay Ninh, Tinh Tay Ninh va taisan g~n lien voi dcflt,phuonq tien van tai,

toan be)may mac thiet b! va quyen khai thactai san tren dat

May mac hlnh thanh tLr khoan vay voi qia tr!167.289.864.270 VND va quyen sl} dl,Jngdcflt

t~i nang trU'CrngTay Ninh v&i gia tr!539.725.701 VND

TLr ngay 14 thang 7 nam 2019 Khoan pMi thu va hang ton kho v&i gia tr! toiden ngay 21 thang 8 nam 2019 da Ian IU'O'tla 12.500.000 USD va 12.500.000

USD; va hang ton kho v&i gia tr! 87 ty VND

Cac khoan phai thu va Mng ton kho v&i giatr! toi da la 12.500.000 USD;

va cac khoan pMi thu v&i gia tr! toi da la3.000.000 USD

- TLr ngay 11 thang 10 nam 2019 Cac khoan phai thu va hang ton kho v&i gia tr!den ngay 26 thang 12 nam 2019 toi da Ian IU'O'tla 10.100.000 USD; va hang

ton kho tr! gia 60 ty VND

se cuo! nem Ky hen tre g6cNguyen t~

VNO (USO)

307.943.987.652 TLr nqay 21 thanq 7 narn 2019den nqay 30 thanq 12 narn 2019

298.901.598.505 TLr nqay 25 thanq 8 narn 2019den ngay 28 tMng 12 narn 2019

289.820.241.221

255.356.175.140 TLr ngay 27 thimg 9 nam 2019den ngay 19 thang 10 nam 2019

254.982.464.061 4.555.668 TLr ngay 3 thang 7 nam 2019den ngay 26 thang 11 nam 2019

247.319.234.782

231.998.119.213 - TLr ngay 16 thang 10 nam 2019den ngay 30 thang 11 nam 2019

44

....... .._..' -- , ,~J 1c..I.I

B09-DN/HN

Hinh iturc dam baa

Hang ton kho v&i gia tr! 150 ty VND va tiengl}i co ky h~n t~i ngan hang v&i gia tr! 60

tyVND


THUY~T MINH BAa cAo TAl CHiNH HOP NHAT (tiep theo)vao nqay 30 thanq 6 narn 2019 va eho narn tai ehfnh ket thuc cunq nqay

25. VAY vA NO'THUE TAl cHiNH (tiep theo)

25.1 Vayng~nh~nnganhimg (tiep theo)

Ngan hang

Ngtm hang TMCP Ngo~i thuonqViet Nam - Chi nhanhKhanh Hoa

Nqan hang TMCPDcf3utu vaPhat trien Vi$t Nam - Chi nhanhGia Lai

Ngan hang TMCP Viet NamThinh VU'Q'ng

Ngan hang TMCP Quae te Vi$tNam - Chi nhanh Tay Ninh

Ngan hang TMCP Quan Doi -Chi nhanh Ho Chf Minh

Ngan hang TMCP Cong thU'O'ngVi$t Nam - Chi nhanh Tay Ninh

So cuot nem

Nguyen t~VNO (USO)

200.000.000.000

179.478.375.804

177.858.057.250

159.954.818.120

140.075.672.798

138.484.364.215

B09-DN/HN

Ky tien tre goc Hinh thoc Gam beo

ro nqay 28 thanq 8 narn 2019den nqay 28 thanq 12 narn 2019

Tien gui eo ky han tal ngan hang vo'i qia tri86.225.000.000 VND, phironq tien van

chuyen v&i gia tri 1.550.000.000VND vahang ton kho voi gia tr] 100 ty VND

Khoan phai thu va hang ton kho voi qia trl30 ty VND

Ngay 27 thanq 11 narn 2019

Hang ton kho v&i qia tri 200 ty VND va8.849.000 eo phieu ella Cong ty nam giO'

bai Cong ty Co phcf3nDcf3utU'Thanh Thanh Cong

Cae khoan phai thu, hang ton kho v&i gia tri200 ty VND

Hang ton kho v&i gia tri 107.200.000.000VND; tien gui eo ky h~n t~i nganhang 88,5 ty VND; va 11.760.000

eo phieu ella Cong ty Co phcf3nThU'O'ngm~i XUEH Nh$p Khau Bien Hoa dU'Q'esa

hO'ubai BHS

Tu ngay 1 thang 8 nam 2019 Quyen su dl,mgdat 156,2 ha t~i Tlnh Tay Ninhden ngay 14 thang 12 nam 2019

Tu' nqay 18 thanq 9 nam 2019den ngay 24 thang 9 nam 2019

Tu ngay 19 thang 9 nam 2019den ngay 3 thang 10 nam 2019

Tu ngay 18 thang 7 nam 2019den ngay 22 thang 9 nam 2019

45

----------------- ,'-\..=o'.2__~_" oJ _~ """<... ./"""'illII


THUY~T MINH BAo cAo TAl CHiNH HOP NHAT (tiep theo)vao nqay 30 thanq 6 narn 2019 va cho narn tai chlnh ket thuc cLIng ngay


25.1 Vayngan h~nngan himg (tiep theo)

Ngan hang

Ngc:mhang United OverseaBank Limited - Chi nhanh HoChi MinhNgan hang TMCP Ouan DOi -Chi nhanh Nam Sai Gon

Ngan hang TMCP PMt trienThanh phe Ho Chi Minh -Chi nhanh Tay Ninh

Nqan hang TMCP Quec te VietNam - Chi nhanh Dong Nai

Ngan Hang TMCP Hang Hai VietNam - Chi nMnh KMnh Hoa

Ngan hang Sinopac- Chi nhanh Ho Chi Minh

Ngan hang TNHH Shinhan VietNam - Chi nMnh Ho Chi Minh

Ngan hang TMCP Quan Doi -Chi nMnh Khanh Hoa

Ngan hang TMCP D~u tU' vaPMt trien Viet Nam - Chi nhanhNinh Thu~n

So cuoi nem

Nguyen t~VNO (USO)

137.822.854.187

122.518.563.060

118.100.000.000

99.821.459.390

94.569.066.689

72.963.860.840

59.756.625.022

53.369.212.436

41.763.609.224

Ky hen tre goc

TCrngay 23 thanq 7 narn 2019den ngay 17 tMng 9 narn 2019

TCrnqay 15 thang 7 narn 2019den ngay 11 thanq 9 narn 2019

TCrnqay 18 thanq 10 narn 2019den nqay 19 thanq 10 narn 2019

TCrnqay 26 thanq 9 narn 2019 dennqay 14 thanq 11 narn 2019

TCrngay 3 thang 9 nam 2019 denngay 19 tMng 10 nam 2019

TCrngay 14 tMng 7 nam 2019 denngay 30 thang 11 nam 2019

TCrngay 3 tMng 11 nam 2019 denngay 15 thang 11 nam 2019

TCrngay 12 tMng 9 nam 2019 denngay 24 tMng 8 nam 2020

TCrngay 30 thang 9 nam 2019 denngay 2 tMng 1 nam 2020

46

B09-DN/HN

Hinh tiurc dam baa

Hang ton kho va khoan phai thuvoi qia tri 6.000.000 do la My

Hang ton kho v&i gia tri143.750.000.000 VND

Trong do 100 ty khonq tai san baodam. 50 ty con lai dU'Q'cdam bao

b~ng 70 ty hang ton kho luan chuyen

Hang ton kho voi gia tri100 ty VND

Khoan phai thu v&i gia tri tei da la170 ty VND

Tin chap

Tin chap

Tien gtii co ky h<;lnt<;lingan hang v&i giatri 40 ty VND; hang ton kho v&i gia tri tei

da la 188,86 ty VND

May moc thiet bi v&i gia tri 41,4 ty VND

//..(\.v -:..'W.,,) ~


THUY~T MINH BAo cAo TAl CHiNH HOP NHAT (tiep theo)vao nqay 30 thanq 6 narn 2019 va eho narn tai chlnh ket thuc cunq ngay

25. VAY vA NQ' THUE TAl CHiNH (tiep theo)

25.1 Vayngan hen ngfm himg (tiep theo)

Ngan hang

Ngan hang Lien doanh LaoViet - Chi nhanh Attapeu

Ngan hang TNHH MTV HSBC(Viet Nam) - Chi nhanhHo Chi Minh

Ngan hang TMCP Ouoc te VietNam - Chi nhanh Nha Trang

Ngan hang DBS Bank Ltd - Chinhanh Ho Chi Minh

Ngan hang Maybank - Ha Noi

Ngan hang TNHH MTV HSBC(Viet Nam)

So cuoi nam

Nguyen t~VNO (USO)

41.739.948.593 1.825.129

Ky hen tre goc

TLf ngay 24 thanq 6 narn 2017den ngay 17 thanq 8 nam 2017

TLf nqay 28 thanq 7 narn 2019den nqay 16 thanq 9 narn 2019

B09-DN/HN

Hinh thuc aam bao

Khach san Hoang Anh Attapeu thuoc sah(fu cua Conq ty TNHH Phat trien Nonq

nghiep Hoang Anh Attapeu, hang ton kho,may moe thiet b] va 3.441,3 hec-ta vung rnla

nguyen lieu

Khoan phai thu v&i gia tri la6.000.000 USD

- TLf ngay 25 thanq 10 narn 2019 ThU' bao lanh soden ngay 28 thanq 10 nam 2019 203/2019/BL-TTC ngay 18/4/2019 va Cam ket

thanh toan so 202/2019/CK-TTC ngay18/4/2019 voi gia tri 100 ty VND do Cong ty

Co phan f)~u tu Thanh Thanh Cong phathanh

Cae khoan phai thu va hangton kho v&i gia trj toi da I~n lU'o'lla

11.000.000 USD

Cae khoan phai thu va hangton kho v&i gia tr! toi da la 10.000.000 USD.

Cae khoan phai thu va hangton kho gia tr! so saeh toi da I~n IU'O'tla

4.000.000 USD, thU' bao lanh tU'O'ngdU'O'ng6.000.000 USD bai Cong ty Co ph~n f)~u tU'

Thanh Thanh Cong

40.915.483.894

38.295.511.500

33.891.320.000

29.400.000.000

25.000.000.000

TLf ngay 4 thang 7 nam 2019den ngay 6 thang 9 nam 2019


TLf ngay 18 thang 7 nam 2019den ngay 25 thang 8 nam 2019

47


THUY~T MINH BAa cAo TAl CHINH HOP NHAT (tiep thea)vao ngay 30 thanq 6 narn 2019 va cho narn tai chlnh ket thuc cunq ngay

25. VAY vA NO' THUE TAl CHiNH (tiep thea)

25.1 Vayngan h9n ngan himg (tiep thea)

Ngan hang So cuoi nemNguyen t~

VNO (USO)

Ngan hang TMCP PhuonqDong - Chi nhanh Pleiku

Ngan hang TMCP Viet NamThinh VU'Q'ng- Chi nhanhGia Lai

23.300.000.000

20.000.000.000

Ngan hang TMCP Phuonq

Dong - Chi nhanh Dong Nai

Ngan hang TMCP Phat trienThanh pho Ho Chi Minh - ChinMnh Nguyen Dlnh Chieu

Ngan hang TMCP Nga<;lithU'O'ngVi$t Nam - Chi nhanhNinh Thu~n

Ngan hang TMCP Phat trienThanh pho Ho Chi Minh -Chi nhanh Ben Tre

20.000.000.000

10.000.000.000

8.608.756.410

4.598.693.912

TONG CQNG 6.071.039.794.718 6.380.797

Cac khaan vay ng~n h<;lntLl' ngan hang dU'Q'cSLr dl,mg de b6 sung nhu cau von lU'u dong cua Nhom Cong ty va chiu lai suat thi trU'Crng.

Ngay 26 thanq 12 narn 2019

Ngay 15 tMng 3 narn 2020

TLI' ngay 20 thanq 6 narn 2019den ngay 20 thanq 6 narn 2020


TLI' ngay 26 thang 7 nam 2019den ngay 5 thang 8 nam 2019


48

B09-DN/HN

Hinh truro aam baa

Hang ton kho tr] gia toi da la 71,5 ty VND

Cac khoan phai thu, quyen SLr dunq dat, taisan hlnh thanh tLl' khoan vay, quyen tai

san phat sinh tLl' hop dong mua bandi$n voi T6ng Conq ty Dien IlIC Miem

Trung dU'Q'Cthe chap bai Cong ty TNHHMTV Nhiet Di$n Gia Lai

ThU' bao tanh cua Conq ty TNHH MTVDU'CrngTTC Bien H6a - Dong Nai voi

gia tr] toi thieu 20 ty VND

Cac khoan phai thu tLl'cac HQ'pdong giCraCong ty C6 phan ThU'O'ng m<;liXuat Nh~p

KhflU Bien Hoa va cac doi tac

May moc thiet bi va phU'O'ngti$n v~n taivoi gia tri la 10 ty VND

Tin chap

II ~y ~ __ ,.,, __


THUY~T MINH BAa cAo TAl CHiNH HQ'PNHAT (tiep theo)vao ngay 30 thanq 6 nam 2019 va cho nam tai chlnh ket thuc cunq ngay

25. VAY vA NO'THUE TAl CHiNH (tiep theo)

25.2 Treiphitw ngtmh~n

se cuoi niim Ky hen tre g6cVND

Phathanh theam~nhgia

Ngan hang TMCP Hang Hai VietNam - Chi nhanh Ho Chi Minh

500.000.000.000

Chi phi phat hanh

TONG CQNG

(14.116.666.667)

485.883.333.333

'~.

Ngay 7 thanq 6narn 2020

Uii Muc aichsuat

%/nam

11 Bo sung vonhru dong

B09-0N/HN

vay Hinh tturc aam baa

- QUYEm sa hCl'u100% phan von gop hien tai vahinh thanh trong tU'O'nglai cua Cong ty taiConq ty TNHH MTV f)U'cYngTIC Bien H6a -f)ong Nai va toan bo quyen tai san, Iqi lch lienquan den phan von gop nay.

/1 ....../ _ :;:: :;- _ "\~,


THUY~T MINH BAo cAo TAl CHiNH HOP NHAT (tiep thea)vao nqay 30 thanq 6 narn 2019 va cho narn tai chinh ket thuc cunq ngay

25. VAY vA Nc;YTHUE TAl cHiNH (tiep thea)

25.3 Vay dai hen ngan hang

Ngan hang se cu6i nsm

Nguyen t~VNO (USO)

Ngan hang TMCP 8au tu va 427.026.324.723 18.672.235Phat trien Vi~t Nam - Chinhanh Binh DinhNgan hang TMCP 79.491.647.942Cong thuonq Viet Nam -Chi nhanh Gia Lai

Ngan hang TMCP Ouan 70.129.278.2728(li - Chi nMnh 80ng SaiG6nNgan hang TMCP 63.724.792.000Cong thU'O'ngVi~t Nam -Chi nhanh Gia LaiNgan hang TMCP Ngoc;li 57.913.478.042thU'O'ngVi~t Nam - Chinhanh Bac Sai GonNgan hang TMCP 38.589.000.000Cong thU'O'ngVi~t Nam -Chi nMnh Gia LaiNgan hang TMCP Cong 32.055.000.000thU'O'ngVi~t Nam - Chinhanh ray NinhNgan hang TMCP PhU'O'ng 28.424.000.00080ng - Chi nMnh 8ak LakNgan hang TMCP Cong 17.199.471.672thU'O'ngVi~t Nam- Chinhanh Gia Lai

Ky hen tra g6c Mt)c c1ich

TLPngay 29 thanq 3 narn 2020den ngay 21 thanq 4 narn 2023

TLPngay 4 thanq 7 narn 2019den ngay 9 thanq 10 narn 2022


Ngay 25 thang 8 nam 2022Mua samva xay

Ngay 13 tMng 9 nam 2024 dl,l'ngtaisan c6dinh

TLPngay 4 thang 7 nam 2019den ngay 9 tMng 10 nam 2021

TLPngay 15 thang 5 nam 2020den ngay 21 thang 8 nam 2021



50

B09-DN/HN

Hinh tiurc dam beo

Cong trlnh xay dl,l'ng,M th6ng thiet bi nhamay dU'cmgva nha may nhiet di~n hinh thanh

tLPkhoan vayCac khoan phai thu, qUYE!nSLYdunq dat, tai san hinhthanh tLPkhoan vay, qUYE!ntai san phat sinh tLPhopdong mua ban di~n vai T6ng Cong ty 8i~n luc Mien

TrungMay moe thiet b] hinh thanh tLPkhoan vay

Toan b(l nha may Ba mia Nhi~t di~nGia Lai vai giatri the chap la

262.082.986.000VNDTai san hinh thanh tLPv6n vay vai gia tri the chap la

186 ty VND

May moc thiet bi hinh thanh tLPkhoan vay

Quyen SLYdl,lngdat thLYs6 513 tc;liXa Thc;lnhray,Huy~n Tan Bien, Tinh ray Ninh va may moc hinh

thanh tLPkhoan vayMay moc thiet bi hlnh thanh tLPkhoanvay tri gia 25,8

tyVNDMay moc thiet bi hinh thanh tLPkhoan vay

II '-II _,.".:z: Ito ~ \~

Cong ty Co phan Thanh Thanh Cong - Bien Hoa

THUYET MINH BAo cAo TAl CHiNH HOP NHAT (tiep theo)vao nqay 30 thanq 6 nam 2019 va cho narn tai chinh ket thuc cunq nqay


25.3 Vaydai hfln ngan hang (tiep theo)

Ngan himg So cuo; nem

Nguyen t~VNO (USO)

Ngan hang TMCP Phuonq £)ang 12.471.284.995Vi~t NamNgan hang Nang nghi~p va PMt 11.090.923.088trien Nang than Vi~t Nam - Chinhanh Gia Lai

Ngan hang TMCP Phuonq £)angVi~t Nam - Chi nhanh flak Lak

8.527.782.452

Ngan hang TMCP Cang thll'O'ngVi~t Nam - Chi nhfmh Gia Lai

8.002.365.278

Ngan hang TMCP Ngo<;lithll'O'ngVi~t Nam - Chi nhfmh £)6ng Nai

Ngan hang TMCP £)fiu tll' va PMttrien Vi~t Nam - Chi nMnh NinhThui;ln

2.850.105.436

2.573.803.4 77

Ngan hang TMCP Ngo<;lithll'O'ngVi~t Nam - Chi nMnh H6 ChiMinh

2.265.060.000

Ky hen tra goc Ml)c dich

Tli' nqay 10 thanq 8 narn 2018 denngay 10 thang 5 narn 2021

ro ngay 15 thanq 2 nam 2020 denngay 15 thanq 2 nam 2022

Tli' nqay 9 thanq 10 narn 2019 denngay 22 thanq 1 narn 2022

Tli' nqay 1 thanq 8 nam 2019 denngay 4 thang 1 nam 2022

Tli' ngay 26 thang 9 nam 2019 denngay 9 thang 9 nam 2020

Tli' ngay 1 tMng 7 nam 2019 denngay 16 tMng 4 nam 2021

Tli' ngay 27 thang 9 nam 2019 denngay 12 thang 12 nam 2019

51

II .......I .;..:: :::::;,(, f""\ \,n \\

Mua samva xay

dl,mg taisan e6

dinh

B09-0N/HN

Hinh tturc dam baa

May moe thiet b] hinh thanh tli' khoan vay

May moe hinh thanh tli' khoan vay

DI! an N6i hoi 25 tim! gi& tai Thanh ph6Bien H6a, tinh

£)6ng Nai

Quyen SLYdl,mg dat 56 3106 tal XaTan Kim, Huy~n Cfin Giuoe, Tinh Long An

va tai san giln lien vai dat hinh 51hanh trongtll'O'ng lai

May moe hinh 51hanh tli'khoan vay

Khoan phai thu va may moethiet bi

May moe hinh thanh tli' khoan vay

I, ..,.,J °1 I·U _ ...1 2" C. b ~- ~

Gong ty G6 ph~n Thanh Thanh Gong - Bien H6a

THUY~T MINH BAa cAo TAl CHfNH HOP NHAT (ti~p theo)vao ngay 30 tMng 6 nam 2019 va cho nam tal chlnh k~t thuc cunq ngay

B09-DN/HN

25. VAY vA NQ' THUE TAl CHiNH (ti~p theo)

25.3 Vay dai h9n ngfm hang (ti~p theo)

Ngan Mng

NgEln hang Phat trien Vi$tNam - Chi nhanh Tay Ninh

Ngan hang Nang nqhiep vaPMt trien Nang than VietNam - Chi nhanh Gia Lai

TONG CQNG

Trong ao:Vay dai hen atJnhen treVay dei ben

s6 cu6i nsm Ky hen tra g6c MI,IC arch Hinh tturc aam baaNguyen t~

VND (USD)

1.204.085.800 Mua samva xay

dl,l'ng tal. ,san co

dinh

TCYnqay 14 tMng 10 narn 2019d~n nqay 14 thanq 4 narn 2020

Tin chap

1.160.055.623 Ngay 23 thanq 10 nam 2020 May m6c hlnh thanh tCYkhoan vay

864.698.458.800 18.672.235

241.050.061.082 4.000.000623.648.397.718 14.672.235

Cac khoan vay dai han tCYngan Mng dU'Q'csl) dunq de bo sung nhu cau von luu dong cua Nh6m Cang ty va chiu lai suat thi truonq.

25.4 Vay dai h9n b€mkhac

Ben cha vay

Quy Bao v$ Mai trU'CrngrCYng

Trong a6:Vay dai h9n a~n h9n traVaydai h9n

s6 cu6i nam Ky h9n tra g6c MI,lC arch vay Uji su~tVND (%/nam)

970.000.000 Ngay 25 thang 12 Mua s~m va 5,4nam 2019 xay dl,l'ng tai

san co dinh

970.000.000

Hinh th(fc aam baa

Bao lanh tCYngan hang TMCPCang thU'O'ngViet Nam - Chi

nhanh Gia Lai

52

II_I -; _ ==::::>' 1-::11

Gong ty G6 phan Thanh Thanh Gong - Bien H6a

THUY~T MINH BAa cAo TAl CHiNH HOP NHAT (tiep theo)vao nqay 30 thanq 6 narn 2019 va cho narn tai chinh ket thuc cunq ngay


25.5 Trai phieu dai h~n

Phat hsnn thea m(#nhgia

Nqan hang TMCP £)~u TU' vaPMt Trien Viet Nam - Chi nhanh Binh£)inh (i)

Nqan Hang TMCP £)~u TU' vaPMt Trien Viet Nam - Chi nhanhGia £)inh (i)

Ngan hang TMCP Tien Phong - HOi saThanh ph6 Ho Chi Minh (ii)

Ngan hang TMCP Qu6c te Vi$t Nam -Chi nhanh £)ong Nai (ii)

Ngan hang TMCP PhU'O'ng£)ong - Chinhanh Ho Chi Minh (iii)

Chi phi pMt hanh

Trong 0'6:Trai phieu dai h;;Jnden h;;JntraTrai phieu dai h;;Jn

se cuo! nem

VND

Ky h;;Jntra g6c Lai su~t

(%/nam)

574.560.000.000 TI1 nqay 23 thanq 6 narn 2020den nqay 23 thanq 6 narn 2023

383.040.000.000 TI1 ngay 23 thanq 6 narn 2020den ngay 23 thanq 6 narn 2023

300.000.000.000 TI1 ngay 30 tMng 5 narn 2020den ngay 30 thang 5 nam 2021

200.000.000.000 TI1 ngay 30 thang 5 nam 2020den ngay 30 thang 5 nam 2021

200.000.000.000 TI1 ngay 27 tMng 5 nam 2020den ngay 27 thang 5 nam 2021

(15.495.333.330)

1.642.104.666.670

452.850.466.6601.189.254.200.010

53

-~---~-----~------------ ___llC:: I ~~' ~ ........-:.."'-"~ '':::...'1

10,13

10,13

10,13

B09-DN/HN

MI)C dfch vay

9,95 Thuc hien dl,l' an d~u tu cum conq nghi$pmia dU'cmg va vung nguyen li$u tai tinh

Attapeu, Cong hoa Dan chu Nhan dan Laothong qua viec mua phan von gop cua

Cong ty TNHH Mia dU'ang TTC Attapeu

8,5

CO'cau no vay vabe sung von luu dong

CO'c~u nO'vay vabe sung v6n lU'u dong

CO'c~u nO'vay vabe sung v6n lU'udong


THUY~T MINH BAa cAo TAl CHiNH HOP NHAT (tiep theo)vao nqay 30 thanq 6 narn 2019 va cho narn tai chinh ket thuc cunq nqay

B09-DN/HN


25.5 Traiphitwphet himh (tiep theo)

(i) Hinh tnoc dam baa

- Ouyen thue dtlt theo HQ'p dong so 8011fTNM ngay 19 thang 11 narn 2012 gili'a Conq ty TNHH MTV Mia dU'CrngTTC Attapeu (,TTC AttapeuLao") va Cong hoa Dan chu Nhan dan Lao doi voi dien tlch dtlt 51 hec-ta tai Huyen Phu Vong, TInh Attapeu, Cong hoa Dan chu Nhan danLao va toan bo tai san la dong san va bat dong san g~n lien voi dat va cac quyen, loi lch va quyen lQ'iphat sinh tt) tai san g~n lien voi dat cuaTTC Attapeu Lao; va quyen sa hli'u va quyen duoc boi thU'Crng khi phat sinh cac su' kien bao hiem theo cac hop dong bao hiern doi voi taisan g~n lien VcYidat neu tren; .

Quyen thue dat theo HQ'p dong ngay 26 tMng 12 nam 2013 gili'a TTC Attapeu Lao va Cong hoa Dan chu Nhan dan Lao doi vcYidi$n Uch dat2.739,9 Mc-ta t~i TTnhAttapeu, Cong hoa Dan chu Nhan dan Lao va toan bo tai san g~n lien VcYidat va moi quyen, quyen lQ'iva lQ'i ich g~nlien hOc;lCpMt sinh tt) tai san g~n lien VcYidat cua TTC Attapeu Lao; cong trinh xay dl,l'ng, may moc thiet bi phl,.!cVI,.!nang tmCrng, nha maydU'Crng,nha may nhi$t di$n va nha may phan vi sinh; va quyen sa hli'u va quyen dU'Q'cboi thU'Crngkhi pMt sinh cac Sl,l' ki$n bao hiem theocac hQ'pdong bao hiem doi vcYitai san g~n lien VcYidat neu tren; va

Toan bo khoan von gop cua Cong ty va Cong ty TNHH MTV DU'CrngTTC Bien Hoa - Dong Nai t~i Cong ty TNHH Mia dU'CrngTTC Attapeu trigia 2.230.109.999.975 VND.

(ii) Hinh th{Fcdam baa

- Quyen Slr dl,.!ngdat thlra so 97 t~i Xa Tan HU'ng, HUY$n Tan Chau, TTnhTay Ninh, tai san g~n lien VcYidat, may moc thiet bi va 51% phan vongop cua Cong ty t~i Cong ty TNHH MTV Thanh Thanh Cong Gia Lai.

(iii) Hinh th{Fcdam Ma

- Cong trinh xay dl,l'ng tren dat - Nha may DU'CrngBien Hoa - Tri An t~i thlra dat so 9, Ap 1, Xa Tri An, Huy$n Vinh ClrU, TTnhDong Nai thuoc sahli'u cua Cong ty TNHH MTV DU'CrngTTC Bien Hoa - Dong Nai va may moc thiet bi t~i nha may;

- Bat dong san t~i thlra dat so 329, PhU'CrngThanh Binh, Thanh pho Bien Hoa, TTnhDong Nai thuoc sa hli'u cua Cong ty TNHH MTV DU'CrngTTC Bien Hoa - Dong Nai; va

- Toan bO von gop cua Cong ty TNHH MTV DU'CrngTTC Bien Hoa - Dong Nai t~i Cong ty TNHH MTV DU'Crng Bien Hoa - Ninh Hoa tri gia1.030.726.951.350 VND.

54

------~----------------- _u___ J ~ ~ ~. 7 1'-'11

VND


THUY~T MINH BAa cAo TAl CH[NH HOP NHAT (tiep theo)vao nqay 30 thanq 6 nam2019 va cho nam tai chinh ket thuc cunq nqay


25.6 Thue tili chinh

Nh6m Conq ty hien dang thue may m6c va thiet b] theo hop dong thue tai chinh voi Cong ty TNHH MTV Cho thue Tai chinh Nqan hang A Chau vaCong ty TNHH Cho thue Tai chinh Ouoc teoVao nqay ket thuc ky ke toan narn, cac khoan tien thue phai tra trong tuonq lai theo hop dong thue taichinh dU'Q'ctrlnh bay nhu sau:

s6 cuo! nem s6 dlJu nemTong khoan thanh

toen titJn tnu«toi thieu

Tong khoan thanh~~~ ~~~~~tei chinh NO' g6c t6i thieu

Lai tnu«tei chinh NO' g6c

N9' thue tai chinh dai hen dIm h~n traTLY1 narn tr0' xuonq 25.718.702.591 2.675.000.028 23.043.702.563 33.160.559.659 5.345.882.351 27.814.677.308

N9' thue tai chinh dai h~nTLY1 - 5 narnTren 5 nam

21.965.435.303 1.237.831.320 20.727.603.983 36.539.369.02711.838.594.626

3.912.831.348 43.771.306.546 81.538.523.312

3.793.014.490 32.746.354.537536.169.268 11.302.425.358

9.675.066.109 71.863.457.203TONG CQNG 47.684.137.894

26. DOANH THU CHU'ATHl)'C HII~N

Doanh thu chU'athl,J'chi$n th~ hi$n khoan tien nh~n tmcyc tLYkhach hang lien quan den hOc;ltdong cho thue m~t b~ng & Trung tam ThU'O'ngmc;liTICTay Ninh tc;liSo 217 - 219, DU'cmg30/4, Thanh pho Tay Ninh, Tinh Tay Ninh, Vi$t Nam ve cac dich vl,llien quan den hOc;ltdong cho thue.

55

------------------------- __u__:_'_l ~ _, tl-....~ ~ IfUll \\ ( J \ .:=- _ c:::::. -, I •..M'I'I


THUY~T MINH BAo cAo TAl CHINH HOP NHAT (tiep theo)vao nqay 30 thanq 6 narn 2019 va eho nam tai ehfnh ket thuc cunq ngay

B09-DN/HN

27. VONCHUsa HlrU

VNDL9'i nhu?n L9'i ich cci

Th~ng cur Veinknee cue Chenh I~ch Quy rJfJuttr sau thut; crure rJ6ng khOngVOncciphfJn vein cciphfJn chu sa hiru Cciphi§u quy ty gia hOi rJoai va pMt fri§n phan pheii ki§msoaf Tcing cQng

Namtruoc

So dau nam 2.531.882.680.000 75.894.194.065 6.812.245.007 39.217.460.174 395.854.229.859 11.749.646.292 3.061.410.455.397Tang vonIreng narn 3.038.304.050.000 6.167.151.721.500 - 9.205.455.771.500Mua co phieu quy (1.099.985.561.092) - (1.099.985.561.092)HQ'pnhal kinh deanhdUcYiSl! ki~m sealchung (*J (5.534.410.411.336) - (5.534.410.411.336)HQ'pnhat kinh doanh (60.507.070.429) - 103.382.120.297 42.875.049.868Thay dOitl I~sa h[i>u 3.352.107.031 (62.578.170.746) (59.226.063.715)LQ'inhuijnlhuanIreng narn 544.871.022.423 218.702.911 545.089.725.334Chuy~n d6i bao caotal chinh sang VNDIreng narn (6.914.344.958) (6.914.344.958)Trich lijp cac quy 30.646.221.290 (30.646.221.290)Trich lap quy khenIhuang, phuc loi - (56.812.886.676) (56.812.886.676)Khac (121.800.006) (121.800.006)

So cuoi narn 5.570.186.730.000 6.243.045.915.565 (5.534.410.411.336) (1.099.985.561.092) (60.609.170.380) 69.863.681.464 856.496.451.341 52.772.298.754 6.097.359.934.316

27.1 Tinh hinh thay cIa; von chti sO- hCPu

(*) Day la phan phu troi hqp nhflt phat sinh tll' giao dieh phat hanh 303.830.405 co phieu m&i eua Cong ty vao ngay 6 thang 9 nam 2017 de hoan doi toanbo co phieu eua Cong ty Co ph~n DU'CrngBien H6a theo ty 1$ 1:1,02 theo Nghi quyet D<;lihoi Co dong s6 01/2017/NQ-DHDCD ngay 25 thang 5 nam2017.

56

---~------------~------------ .Jl-t I ~ ..__ ......; L..1 I" 141 \\ ..,~ \. - ;.____ ~ --<. I' .... 11/.

VND

Gong ty Go phan Thanh Thanh Gong - Bien H6a B09-0N/HN

THUY~T MINH BAa cAo TAl CHiNH HQ'PNHAT (tiep thea)vim ngay 30 thanq 6 narn 2019 va cha narn tai chinh ket thuc cung nqay

27. VON CHU so HlrU (tiep thea)

27.1 Tinh hinh thay ao; von chu sO-hiPu(tiep thea)

V6n c6phflnTht;lng air

v6nc6pMn Ptiu tr¢i bop nhflt ce phi{;u quyCnenn tecn

ty gia h6i aoaiQuyaflu tir

va pMt trien

LQ'inhut;lnsau thu{; cture

phfmpMi

LQ'iich c6 aongkMngki{;m

soar T6ngc¢ng

Nlim nay

s6 d&u nam 5.570.186.730.000 6.243.045.915.565 (5.534.410.411.336) (1.099.985.561.092) (60.609.170.380) 69.863.681.464 856.496.451.241 52.772.298.854 6.097.359.934.316Co tLYCbiing co phieu(TM s6 27.2) 297.218.790.000 - (297.218.790.000)Co tuc biing tien (TMs627.2) - (408.224.244.952) (408.224.244.952)Chuyen nhlPO'ngeongty con (TM s6 4.1) 32.294.380.412 3.417.408.916 - (37.789.403.995) (28.519.506.114) (30.597.120.781)LO'inhu~nthuantrong narn 268.425.858.779 (9.133.191.717) 259.292.667.062Mua them 100ilentrong eong ty con - (33.709.509.644) 33.709.509.644Chuyen doi bao caotal ehinh sang VND 13.190.433.935 13.190.433.935Trieh I~p cac quy 54.837.395.679 (54.837.395.679)Trieh I~p quy khenthlPang, phuc 100i - (112.022.477.983) (407.029.649) (112.429.507.632)

se cuei narn 5.867.405.520.000 6.243.045.915.565 (5.502.116.030.924) (1.099.985.561.092) (44.001.327.529) 124.701.077.143 181.120.487.767 48.422.081.018 5.818.592.161.948

57


THUY~T MINH BAo cAo TAl CHINH HOOPNHAT (tiep theo)vao ngay 30 thanq 6 narn 2019 va cho nam tai chinh kM thuc cunq ngay

B09-DN/HN

27. VON CHU Sa aou (tiep theo)

27.2 Cae giao djch ve von v&i chu s& hCPuva phtm phoi cd toe

Nem nayVND

Nem tnroc

Von cd ph/m da phat hanh

So dau narnTang trong nam

se cu6i namc6 t(PCcong b6 (*)

Trang ac:- c6 t(PCcong b6 btlng c6phi{Ju- c6 t(PCcong b6 bang ti~n

5.570.186.730.000 2.531.882.680.000297.218.790.000 3.038.304.050.000

5.867.405.520.000 5.570.186.730.000(705.443.034.950)

G

(297.218.790.000)(408.224.244.950)

c6 t(PCaa tre btlng ti~n (192.683.748.041) (12.074.600)

(*) Theo Nghi quyet 8~i hoi d6ng Co dong so 01/2018/NQ-8H8C8 nqay 17 thanq 10 narn2018 va Nghi quyet Hoi d6ng Ouan tr] so 30/2018/NQ-H8QT nqay 7 thanq 12 narn2018, Cong ty cong bo viec chia co tuc b~ng tien mat voi gia tri 408.224.244.950 VNDva b~ng co phieu v&i gia tri 297.250.663.800 VND. Theo do, vao ngay 24 thang 1 nam2019, Cong ty da hoan tat viec phat Mnh 29.721.879 co phi~u m&i dU'&i hlnh th(l'c chitra co t(l'~ b~ng co phi~u cho cac co don~ hien hCPutlr ngu6n Ic::inhu$n sau thu~ chU'aphan phoi trem bao cao tai chinh hQ'p nhat cho nam tai chinh ket thuc ngay 30 thang 6nam 2018. Vao ngay 14 thang 2 nam 2019, Cong ty da dU'Q'CSa K~ ho~ch va 8au tU'TTnhTay Ninh cap Giay Ch(l'ng nh$n 8ang ky Doanh nghiep dieu chTnh Ian th(l' 7 pheduyet viec tang von co phan len 5.867.405.520.000 VND.

27.3 Chu s& hCPu

s6 cu6i nam s6 aau namc6 phi{Ju % sa huu c6 phi{Ju % sa huu

Cong ty Co phan 8au tU' ThanhThanh Cong 168.021.963 28,64 107.511.290 19,30C?ng ty Co phan Xuat Nh$p kh~uBen Tre 76.124.566 13,67Khac 418.718.589 71,36 373.382.817 67,03

TONGC9NG 586.740.552 100,00 557.018.673 100,00

27.4 Cdphieu

s6 cu6i nam

(c6 phifW)s6 aau nam

(c6 phi{Ju)

s6 1U'c;mgc6phi{Ju

Co phi~u dU'Q'cphep phat hanh

Co phi~u da phat hanh va dU'Q'Cgop von day duc6 phi{Ju ph6 thOng

Co phi~u quyc6 phi{Ju ph6 thOng

Co phi~u dang lU'u hanhc6 phi{Ju ph6 thOng

Menh gia moi co phi~u dang lU'u hanh: 10.000 VND.

58

586.740.552 557.018.673

586. 740.552 557.018.673

(61.600.900) (61.600.900)

525. 139.652 495.417. 773


THUY~T MINH BAo cAo TAl CHiNH HOP NHAT (ti~p thea)vao ngay 30 thanq 6 narn 2019 va cha narn tai chfnh k~t thuc cung ngay

B09-DN/HN

27. VONCHUsoHlrU (tiep thea)

Nem nay Nem truce(Trinh bay lei)

27.5 ist tren co phitw

Nh6m Cong ty SLr dunq cac thOng tin sau de tfnh lai co ban

LO'i nhuan thuan trang narn phan bo chaco dong cua Cong ty (VNO)Trlch I$p quy khen thU'cYng,phuc 100i(*)

LO'i nhu~n thuan trong nam phan b6 chocO dong cua Cong ty me sau khi trich I~pquy khen thU'60ng,phuc lQ'iSo IU'O'ngco phieu binh quan (co phi~u)Anh hU'cYngviec cua viec chia co tLPCb~ng cophieu hoan thanh trang thang 1 narn 2019So IU'O'ngco phieu blnh quan luu hanh trangnarn (**)

Lai co ban va Iii suy giam tren c6 phi6u(VNOlco phi~u)

268.425.858.779(38.974.501.727)

544.871.022.423(54.837.395.679)

229.451.357.052525.142.839

490.033.626.744491.805.718

29,725,066

525.142.839 521,530,784

y437 940 N

(*) LO'i nhuan dung de tlnh lai tren co phieu cha narn tal chfnh ket thuc ngay 30 thang 6nam 2018 da dU'O'cdieu chTnh l<;Iiso voi so li$u da trinh bay trU'oc day trang baa caa taichfnh hO'Pnhat cha nam nay de phan anh khaan thl,l'C trfch quy khen thU'cYng,phuc lQ'itCr100inhu$n sau thue chU'a phan phoi clla nam 2017 thea Nghi quyet D<;IihOi dOng Codong thU'ong ni€m so 06/2018/NQ-DHDCD ngay 15 thang 11 nam 2018.

Quy khen thU'cYng,phuc 100idl,l' kien trfch I$p clla nam nay thea Nghi quyet D<;IihOi dOngCo dong thU'ong nien so 06/2018/NQ-DHDCD ngay 15 thang 11 nam 2018.

59

(**) So 1U'Q'ngco phieu binh quan clla nam tmoc da dU'O'c trinh bay l<;Iide pMn anh vi$cchia co tLPCb~ng co phi~u thl,l'c hi$n ngay 24 thang 1 nam 2019 (TM s6 27.2).

C6ng ty Co phan Thanh Thanh C6ng - Bien H6a B09-DN/HN

THUY~T MINH BAo cAo TAl CHfNH HOP NHAT (tiep theo)VaGnqay 30 thanq 6 narn 2019 va cho nam tal chinh ket thuc cung ngay

28. DOANH THU ~c:,-

28.1 Doanh thu ban hang va cung cap djch v~ .(VND ~

~Nsm nay Nem tnroc ~

Doanh thu 9QP: 10.884.713.247.355 10.325.400.666.889Trong 06:

Doanh thu b{Jn oU'ong 9.499.260.144.181 9.085.503.491.590Doanh thu b{Jn met oU'ong 301.548.502.704 348.022.122.396Doanh thu ban san ph~m tir cao su 300.223.315.709 294.315.456.434Doanh thu iir ban soe 239.148.590.437 88.382.004.629Doanh thu ban oi~n 180.874.229.036 166.760.012.512Doanh thu ben phBn bon 179. 170. 758. 732 227.851.686.505Doanh thu ben bia 109.816.050.005 41.518.272.911Doanh thu dich VI,I cho thue (TM so 16) 24.041.879.003 41.033.433.030Doanh thu kh8c 50.629.777.548 32.014.186.882

Trw: (28.100.847.211 ) (40.705.067.180) ?Chi~t kh~u thU'ong mei (20.935.297.004) (21.472.149.581)Hang ban tra tei (6.515.121.855) (19.232.917.599)Giem gia hang ban (650.428.352)

jDoanh thu thUiin 10.856.612.400.144 10.284.695.599.709

Trang 06:Doanh thu ben oU'ong 9.471.159.296.970 9.044.825.709.704Doanh thu ben met oU'ong 301.548.502.704 348.022.122.396Doanh thu ban san ph~m to cao su 300.223.315.709 294.315.456.434Doanh thu ban soe 239.148.590.437 166.760.012.512Doanh thu ur ban oi~n 180.874.229.036 88.382.004.629Doanh thu ban phBn bon 179. 170. 758. 732 227.851.686.505Doanh thu ban bia 109.816.050.005 41.518.272.911Doanh thu tiict: VI,I cho thue (TM so 16) 24.041.879.003 41.033.433.030Doanh thu kh8c 50.629.777.548 31.986.901.588

Trang 06:Doanh thu oOi voi esc ben kh8c 9.061.543.976.357 7.016.994.966.593Doanh thu oOi voi esc ben lien quan 1.795.068.423.787 3.267.700.633. 116

28.2 Doanh thu ho~t dC)ng tal chinh

VNDNam nay Nem tnroc

Lai tCPthanh Iy cac khoan dau tu 858.855.887.598 409.954.101.307Lai tien gLfi ngan hang, cho vay va lai tCPkhoan (mg tnroc cho nha cung cap 225.735.348.191 280.009.634.773Lai chenh lech ty gia hoi doai 18.510.907.742 12.585.607.774Co tlic 2.921.948.401 9.170.878.382Khac 4.612.270.805 758.388.897

TONG CQNG 1.110.636.362.737 712.478.611.133

Trang 06:Doanh thu ooi voi ben lien quan 589.799.266.872 560.651.821.665Doanh thu oOi voi ben kh8c 520.837.095.865 151.826.789.468

60

Cong ty Co phan Thanh Thanh Cong - Bien H6a B09-0N/HN

THUY~T MINH BAo cAo TAl CHiNH HOP NHAT (tiep theo)vao nqay 30 thanq 6 narn 2019 va cho nam tal chinh ket thuc cLIngngay

~29. GIA VON HANG BAN vA D!CH VI) CUNG cAp ~

I.VND 1

Nem nay Nem truce E\

Gia von ban dU'Crng~

8.622.131.810.976 7.797.489.394.872 ~Gia von ban mat dU'Crng 315.239.534.885 335.169.533.346Gia von ban san pharn tLl'cao su 293.471.599.578 287.185.193.804Gia von ban soa 229.234.998.877 86.556.444.062Gia von ban dien 171.963.910.883 150.457.452.182Gia von ban phan b6n 170.132.786.390 211.588.640.546Gia von ban bia 108.433.036.004 26.025.576.620Gia von dich Vl,J cho thus (TM so 16) 18.414.797.301 31.777.126.794Gia von khac 55.902.240.356 32.361.669.295

TONG CQNG 9.984.924.715.250 8.958.611.031.521

30. CHI PHi TAl CHiNH

VND ~}

Nem nay Nem truce \

Chi phi lai vay 705.491.023.191 714.074.144.851 ~Chiet khau thanh toan va chi phi lai tLl'khoan (rng truce tLl'khach hang 86.201.558.627 42.862.204.238 I

~La chenh lech ty gia hoi doai 19.476.463.838 13.551.277.323 ~(Hoan nhap) dl,J'phonq giam qia d~u tu' (256.686.600) 8.851.076.348La tLl'thanh Iy cac khoan d~u tu 631.821.687 2.585.105.125Khac 11.848.551.104 24.146.682.725

TONG CQNG 823.392.731.847 806.070.490.610

31. CHI PHi BAN HANG vA CHI PHi QUAN LV DOANH NGHlep

VNDNem nay Nem truce

Chi phi ban hangChi phi dich Vl,J mua ngoai 296.976.520.358 198.132.705.287Chi phi nhan vien 82.596.488.479 83.458.331.575Chi phi khau hao va hao man 6.570.182.394 6.957.515.143Chi phi khac 14.296.135.149 29.109.127.902

TONG CQNG 400.439.326.380 317.657.679.907

Chi phi quan Iy doanh nghi~pChi phi nhan vien 190.416.769.098 203.577.651.635Chi phi dich Vl,J mua ngoai 116.124.198.046 84.588.920.252(Hoan nh~p) chi phi dl,J'phOng (28.167.042.823) 24.010.306.175Chi phi khau hao va hao man 48.812.339.418 44.658.105.543Chi phi kMc 119.940.843.943 79.491.617.433

TONG CQNG 447.127.107.682 436.326.601.038

61

Cong ty ce phan Thanh Thanh Cong - Bien H6a

THUY~T MINH BAo cAo TAl CHiNH HOP NHAT (tiep theo)vao nqay 30 thanq 6 narn 2019 va cho narn tal chinh ket thuc cling ngay

32. CHI PHi SAN XUAT KINH DOANH THEO vau TO

Nem nay

Chi phi nguyen lieu, vat li$u va hang h6aChi phi dich VI,! mua ngoaiChi phi nhan congChi phi kh~u hao va hao manChi phi khac

TONG CQNG

9.412.141.271.632470.309.760.868441.885.539.776346.934.495.313281.486.856.167

B09-DN/HN

VNDNem truce

RF

11.419.140.594.444416.939.446.839511.493.083.747408.466.666.779260.173.081.245

,/

10.952.757.923.756 13.016.212.873.054

33. THU NH~P vA CHI PHi KHAc

Nsm nay

Thu nh~p khacLai thanh Iy tai sanThu nhap tCPcho thue tai sanCac khoan phatKMc

143.368.375.466118.044.085.80116.201.127.1832.308.180.1766.814.982.306

Chi phi khacChi phi khau hao cua tai san cho thueCac khoan phatKMc

Lc;>'1NHU~N KHAc

40.171.279.60318.414.797.3018.942.395.015

12.814.087.287

103.197.095.863

34. ruus THU NH~P DOANH NGHlep

VNDNem truce

178.470.049.565136.006.351.29619.640.784.3936.403.272.751

16.419.641.125

35.629.630.04816.191.791.3997.356.155.704

12.081.682.945

142.840.419.517

Thue suat thue thu nhap doanh nqhiep ("TNDN") cho Cong ty la 10% thu nhap chiu thue.Cong ty dU'Q'cmien thue TNDN doi vo'i thu nhap tCPheat dong san xuat kinh doanh dU'onglam tCPmia ke tCPngay 1 tMng 1 narn 2015 theo hU'ong dan Thong tu so 96/20151TT-BTCdo BOTai chinh ban hanh nqay 22 thanq 6 narn 2015.

Cac cong ty con cua Cong ty c6 nghia VI,! nop thue TNDN vot thue suat tCP10% den mlicthue suat pho thong 20% tren thu nh$p chiu thue. Cac cong ty con nay cOng dU'Q'chU'cYngmien giam TNDN theo cac Gi~y Chling nh$n Dang ky Doanh nghi$p tU'O'ng ling va cac lu$tthue hi$n Mnh.

Cac bao cao thue cua Cong ty va cac cong ty con se chiu SI,J' kiem tra cua cO' quan thue. Dovi$c ap dl,!ng lu$t va cac quy dinh ve thue doi voi cac 10<;iinghi$p VI,! khac nhau c6 the dU'Q'Cgiai thich theo nhieu cach khac nhau, so thue dU'Q'c trinh bay tren bao cao tai chinh hQ'pnhat c6 the se bi thay doi theo quyet dinh cuoi cling cua cO'quan thue.

62

Conq ty Co phan Thanh Thanh Cong - Bien H6a B09-DN/HN

THUY~T MINH BAa cAo TAl CHiNH HOP NHAT (tiep theo)vao nqay 30 thanq 6 narn 2019 va cho narn tal chinh kE§tthuc cunq nqay

34. THUE THU NH~P DOANH NGHlep (tiep theo)

34.1 Chi phi thue TNDN :1

VND ,Nem nay Nam truce ,

;;:

Chi phi thue TNDN hi$n hanh 157.953.526.009 149.157.040.507Chi phi thue TNDN trlch thieu cac narn truce 75.160.422 238.362.996

158.028.686.431 149.395.403.503Chi phi (thu nhap) thue TNDN hoan lai 4.462.592.400 (12.193.387.854)

TONG CONG 162.491.278.831 137.202.015.649

Duoi day la doi chieu giCrachi phi thuE§TNDN va kE§tqua cua Iqi nhuan ke toan truce thuenhan voi thue suat thue TNDN:

VNDNsm nay Nem truce

~L9'i nhu~n k~ toan trU'ac thu~ 421.783.945.893 682.291.740.983 ;"I.Thue TNDN theo thus suat pho thOngap dunq 60.691.110.796 117.715.087.206 )':Cec cJi6u ehinh:

~Chi phi khonq duoc khau trCr 89.065.544.899 32.045.630.516 jCac but toan dieu chTnhhop nhat 11.618.318.773 45.580.032.425Phan bo Iqi the thuonq mai 3.979.287.316 3.748.239.476Thue TNDN trlch (thua) thieu ky tmoc (842.506.415) 238.362.996ChelnhI$ch thanh Iy khoan dau tU' (457.773.495)Co tlic (54.145.256) (2.193.178.244)Lai tCrcac cong ty lien ket (1.444.393.662) (12.188.582.740)Thue TNDN dU'qcmien (521.937.620) (19.574.649.153)

Chi phi thu~ TNDN 162.491.278.831 164.913.168.987

34.2 Thue TNDNhi~n himh

63

ThuE§TNDN hi$n Mnh phai tra oU'qc xac oinh dl,l'a tren thu nMp chiu thue cua nam hi$nt<;li.Thu nh$p chiu thue cua Nh6m Cong ty khac voi thu nh$p oU'qc bao cao trong bao caoket qua san xuat kinh doanh hqp nhat vi thu nh$p chiu thue khong bao gam cac khoan ml,JCthu nh$p chiu thuE§hay chi phi dU'qc khau trCrcho ml,JCdich tinh thue trong cac nam khac vacOng khong bao gam cac khoan ml,JCkhOngphai chiu thue hay khong dU'qc khau trCrchoml,Jcdrch tinh thue. Thue TNDN hi$n hanh phai tra cua Nh6m Cong ty dU'qc tinh theo thuesuat oa ban hanh oen ngay ket thuc ky ke toan nam.

Conq ty Co phan Thanh Thanh Cong - Bien H6a B09-DN/HN

THUY~T MINH BAo cAo TAl CHiNH HOP NHAT (ti€lptheo)vao nqay 30 thang 6 nam 2019 va cho narn tai chfnh ket thuc cunq nqay

34. THUe THU NH~P DOANH NGHI~P (tlep theo)

34.3 Thue thu nh~p hoan /fiii

Nh6m C6ng ty da ghi nhan khoan tai san thu€l thu nhap hoan I~i va thu€l hoan I~i phai travoi cac bi€lndong trong narn hi$n hanh va narn truce nhu sau:

VNDBang can G6i ke toen BaD CaDket qua hoe: Gong

hQ'pnhat kinh doanh hop nhatse cuoi nem s6 Gau nam Nem nay Nem truce

Tel san thue TNDN hosn /fiiiDl,I'pMng giamgia hang ton kho 2.967.049.423 (2.967.049.423) 2.967.049.423LQ'inhuan chuathuc hien 1.540.142.687 6.028.931.545 (4.488.788.858) 5.455.726.419Chi phi phai tra 7.400.947.278 6.857.726.048 543.221.230 1.254.104.949

TONG CONG 8.941.089.965 15.853.707.016

Thue TNDN hoan /fiii phai tra \\

Chenh lech gia tri\hop Iy tal san •thuan trong hop.~nhat kinh doanh 87.109.192.528 89.053.393.660 1.944.201.132 3.763.546.916

Dl,I'ph6ng dau tU'tai chfnh dai h~n 741.216.334 1.247.039.853 505.823.519 (1.247.039.853)

TONG CONG 87.850.408.862 90.300.433.513

(Chi phi) thu nh~p thue thu nh~p hoan /fiii (4.462.592.400) 12.193.387.854

64

Cong ty ce phan Thanh Thanh Cong - Bien H6a

THUY~T MINH BAo cAo TAl CHiNH HOP NHAT (tiep theo)vao nqay 30 thanq 6 nam 2019 va cho narn tai chfnh ket thuc cunq ngay

35. NGHI~PVI) Val cAc BEN LIENaUAN

Ben lien quan M6iquan M

Conq ty Co phan Khu Cong nghi$p Thanh Thanh Cong Cong ty cunqT~p dean

Co dong IanConq ty Co phan f)t!u tu' Thanh Thanh Cong

Cong ty Co phan Thuonq rnai Thanh Thanh Conq CLIng chu sahCru

Global Mind Commodities Trading Pte. Ltd CLIng chu sahCru

Cong ty TNHH MTV Mfa dU'6'ng Svayrieng Cong ty cLIngT~p doan

Cong ty Co pht!n San xuat ThU'O'ngm<;liTam Sinh An Cong ty cLIngT~p doan

65

N{)i dung nghi~p VI,I Nem nay

Ban co phan 717.000.000.000f)~t coc thue dat 700.000.000.000

Ban hang h6a 616.427.136.275Mua hang h6a 319.127.548.796Thu nhap lai 36.340.753.189Nhan dich vu 24.343.706.697

Chi phl lai 333.906.959

Mua hang h6a 417.508.047.496Nhan dich vu 86.870.291.693Ban hang h6a 78.942.513.696Thu nhap lai 55.428.067.091

Cung cap djch Vl,J 16.208.443.771Mua co phieu 4.167.132.000

Chi phi lai 2.688.036.220

Mua nguyen v~t li$u 456.319.898.239Ban hang h6a 301.858.688.142

LYngtruoc tien hang

Mua nguyen v~t li$u 91.491.143.013Ban hang h6a 206.491.000

San hang h6a 439.318.653.333Mua hang h6a 213.483.040.000Thu nh~p lai 16.319.855.596

Cac giao dich tronq yeu cua Nh6m Conq ty voi ben lien quan bao g6m cac conq ty trong cunq Tap dean Thanh Thanh Conq (Tap doan") va cac benlien quan khac trong narn nay va narn truoc nhu sau:

B09-DN/HN

VNDNiim truce

737.988.286.679434.192.717.78180.687.421.03421.988.040.85831.767.523.040

342.903.784.69047.301.031.396

676.995.736.40240.385.168.252

590.758.911

7.006.367.132

965.136.534.786

211.157.419.200

81.019.607.50424.266.789.000

140.170.000.000363.490.909.091

4.071.756.165


THUY~T MINH BAo cAo TAl CHfNH HOP NHAT (tiep theo)vao nqay 30 thanq 6 narn 2019 va cho narn tai chlnh ket thuc cunq ngay

35. NGHlep Vl,JVal cAc BEN LIEN QUAN (tiep theo)

B09-DN/HN

Cac giao dich tronq yeu cua Nh6m Cong ty voi ben lien quan bao gam cac conq ty trong cLIng Tap doan va cac ben lien quan khac trong narn nay vanarn truce nhu sau: (tiep theo)

Mua hang h6aBan hang h6aMua c6 phieuThu nhap lai

Conq ty cunq £)~t coc thue dfltTap dean Chuyen nhU'Q'ngc6 phan

Ben lien quan M6iquan M

Cong ty ce phan Giao dich Hang h6a SO'n Tin Cong ty cLIngT$p doan

Cong ty ce phan Toan Hai Van

6ng Thai Van Chuyen

NOi dung nghi{}p VI/

Ben lien quan Chuyen nhuonq c6 phan

Cong ty cs phan Xuat Nhap Khau Ben Tre Conq ty cLIngT~p doan

Cong ty ce phan Khai thac va Ouan Iy Khu Congnghi$p £)~ng Huynh

Cong ty cLIngT~p doan

Cong ty c6 phan Loc Th6 Cong ty cLIngT~p doan

66

Mua hang h6aMua nguyen vat lieu

Thu nhap laiBan hang h6a

Ban Mng h6aBan tai san co dinh

Mua hang h6a

Mua tai san co dinhBan hang h6a

Mua nguyen v~t li$u

Nem nay

314.593.186.239143.289.950.47358.500.000.00018.653.363.970

418.000.000.000

240.000.000.000

100.940.649.04658.668.080.00410.015.092.2022.344.246.849

77.213.715.80852.090.909.09126.415.000.000

66.610.593.432

VNDNiim truce

91.744.315.250546.976.996.273

59.834.240.939

612.500.000.000

347.544.709.95168.843.602.5046.820.199.411

101.240.877.882

195.185.809.524255.498.447.101

55.475.518.05428.263.336.829

C6ng ty Co phan Thanh Thanh C6ng - Bien H6a

THUY~T MINH BAo cAo TAl CHINH HOP NHAT (ti~p theo)vao ngay 30 thanq 6 narn 2019 va cho narn tai chfnh k~t thuc cunq nqay

B09-DN/HN

35. NGHlep VI,I VOl cAc BEN LIEN QUAN (tiep theo)

Cac giao dich trong y~u cua Nh6m Cong ty voi ben lien quan bao gom cac conq ty trong cunq Tap doan va cac ben lien quan khac trong narn nay vanarn truoc nhtr sau: (tiep theo)

Niim nayVND

Nsm truoc

Ben lien quanVND

M6iquan M N(>idung nghi~p VI) Nsm nay Nem truce

Cong ty cunq Mua nguyen vat li$u 34.245.606.161 35.869.535.972Tap doan Mua hang h6a 151.300.000 36.455.032.395

Ban hang h6a 27.257.520 100.798.910.077

Cunq chu sa hCru Nhan dich vu 10.651.954.125 8.937.246.843

Cong ty Co phan San xuat - Thuonqrnai Bao Bl Thanh TMnh Conq

Cong ty Co phan Du llch ThanhThanh Conq

Giao dich v&i bfJn lien quan khac

Thu nhap cua cac thanh vien Hoi dong Ouan tri va Ban Tong Giarn d6c

LU'O'ngva thU'ang 8.087.517.913 6.111.632.740

67

IIT I Do ·m.- 1- ..

Gong ty Go phan Thanh Thanh Gong - Bien H6a B09-0N/HN

THUY~T MINH BAo cAo TAl CHiNH HOP NHAT (tiep theo)VaGngay 30 thang 6 narn 2019 va cho narn tai chfnh ket thuc cling nqay

35. NGHI~P VI.)Val cAc BEN LIEN QUAN (tiep theo)

Vao ngay ket thuc ky ke toan narn. cac khoan phai thu va phai tra ben lien quan nhu sau:

VNDBen lien quan Moi quan h~ NQidung nghi~p VI) So cuoi nam So (jEWnam

Pha; thu ngan h~n cue khach hlmg

Cong ty Co phan DElUtu Thanh Thanh Cong Co dong Ian Ban hang hoa 462.832.902.215 73.224.351.338

Cong ty Co phan San xuat Thuonq rnai Tam Binh An Cong ty cling Tap doan Ban hang hoa 296.012.843.500 70.003.500.000

Conq ty Co phan Khai thac va Ouan Iy Khu Conq nqhiep Conq ty cling Tap doan Ban tai san 65.368.446.508 249.302.744.490D~ng Huynh Ban hang hoa 96.589.200.000

Global MindCommodities Trading Pte. Ltd Cling chu sa hCfu Ban hang hoa 12.298.038.641 57.876.301.528

Conq ty Co phan Giao dich Hang hoa San Tln Conq ty cling Tap dean Ban hang hoa 6.172.500.000 235.036.706.000

Conq ty Co phan Thuonq rnai Thanh Thanh Cong Cling chu sa hCfu Ban hang hoa 3.493.114.450 36.152.729.758

Conq ty Co phan Toan Hai Van Cong ty cling Tap doan Ban co phan TTC IZ 394.500.000.000

Cac ben lien quan khac Ben lien quan Ban hang hoa 1.084.924.423 82.244.758.490

TONG CQNG 847.262.769.737 1.294.930.291.604

Tra trl.P{yccho ngU'&;ban ngan h~n

Cong ty Co phan Thlfang m~i Thanh Thanh Cong (*) Cling chu sa hCfu Mua hang hoa 433.576.050.183 888.147.854.765

Cong ty Co phan Giao djch Hang hoa San Tin (*) Cong ty cling T$p doan Mua hang hoa 307.453.353.986 164.758.103.986

Cong ty Co phan San xuat Thlfang m~i Tam Binh An (*) Cong ty cling T$p doan Mua hang h6a 258.250.050.000 96.600.000.000

Cong ty TNHH MTV Mfa dU'angSvayrieng Cong ty cling T$p doan Mua hang hoa 70.137.489.034 52.634.652.710

Global MindCommodities Trading Pte. Ltd Cling chu sa hCfu Mua nguyen v$t li$u 12.861.958.239 211.157.419.200

Cong ty Co phan Dau tU'Thanh Thanh Cong Co dong Ian Mua hang hoa 4.605.136.626 295.910.880.000

Cong ty Co phan San xuat ThU'angm~i Bao Bi Cong ty cling T$p doan Mua nguyen v$t li$u 1.071.151.790 1.701.160.464Thanh Thanh Cong

68

Cong ty c6 phan Thanh Thanh Cong - Bien Hoa

THUY~T MINH BAo GAo TAl GHfNH HOOPNHAT (tiep theo)vao ngay 30 tMng 6 narn 2019 va cho narn tal chinh ket tnuc cung ngay

B09-0N/HN

35. NGHlep VI) val BEN LIEN QUAN (tiep theo)

Vao nqay ket thuc ky ke toan narn, cac khoan phal thu va phai tra ben lien quan nhu sau: (tiep theo)

Ben lien quan

Tra tnroc cho ngU'CY;ban ngan nen (tiep theo)

Gong ty Go phan Xuat Nhap Khau Ben Tre

Gong ty Go phan Ou lich Thanh Thanh Gong

Cac ben lien quan khac

TONG CQNG

Pha; thu ngan hen khac

Gong ty Go phan Khu Gong nqhiep Thanh Thanh Gong

Gong ty Go phan Toan Hal Van

Gong ty Go phan Giao dich Hang h6a SO'nTin

Gong ty Go phan 8au tu Thanh Thanh Gong

Gong ty Go phan San xuat ThU'O'ng m<;iiTam Blnh An

Gong ty Go phan ThU'O'ng m<;iiThanh Thanh Gong

Gac ben lien quan khac

TONG CQNG

M6i quan M NQi dung nghi{fJpVI) s6 cu6i namVND

s6 c1~unem

Gong ty cung Tap doan Mua hang h6a 242.585.600 21.405.055.440

Gung chu sa hCPu Nhan dich Vl,J 160.710.200 2.533.253.700

Ben lien quan Mua hang h6a 2.380.440 803.600.000

1.088.360.866.098 1.735.651.980.265

Gong ty cung Tap dean 8~t CQC th ue dat 700.000.000.000

Gong ty cung Tap doan 8~t CQC thue dat 418.000.000.000

Gong ty cunq Tap dean Thu nhap lai 40.111.954.726 53.785.251.028

Go dong Ian Thu nhap lai 32.726.208.580 35.420.856.485

Gong ty cung T~p doan Thu nh~p lai 19.339.778.428 3.067.709.133

Gung chu so hCPu Thu nh~p lai 10.173.025.769 31.006.207.1538~t CQC 457.708.000

Ben lien quan Thu.chi ho 1.139.411.626 3.734.464.034

1.221.490.379.129 127.472.195.833

(*) Tra trU'oc ngtm h<;incho ben lien quan hU'ang lai suat tl1 8.0% den 9.5% mot nam.

69

Cong ty c6 phan Thanh Thanh Cong - Bien H6a

THUY~T MINH BAo cAo TAl CHINH HOP NHAT (tiep theo)vao nqay 30 thanq 6 narn 2019 va cho nam tal chinh k~t thuc cunq ngay

B09-DN/HN

Ben lien quan M6i quan h~ NOi dung nghi~p VI,I s6 cuo! nemVND

s6 (J~unsm

35. NGHlep Vl,Jval BEN LIEN QUAN (ti~p theo)

Vao nqay k~t thuc ky k~ toan narn, cac khoan phai thu va pha: tra ben lien quan nhu sau: (tiep theo)

Phlli thu da; hfln khac

Cong ty Co phan Thvonq mal Thanh Thanh Cong

Cong ty Co phan t.oc Tho

Cunq chu sa hCPu

Conq ty cunq Tap dean

£l~t CQC

£l~t CQC

457.708.000

TONG CONG 457.708.000

357.865.463.900

357.865.463.900

Phlli thu va cho vay ng;}n hfln (*)

Conq ty Co phan Cum Cong nghi$p Tan Hoi

Cong ty Co phan £lau tu Thuan Thien

Conq ty Co phan Giao dich Hang h6a SO'nTin

TONG CONG

Cong ty cunq Tap dean

Cong ty cung Tap doan

Conq ty cunq Tap dean

Cho vay

Cho vay

Cho vay

15.000.000.000

15.000.000.000

14.200.000.000

79.400.000.000

93.600.000.000

(*) Day la cac khoan phal thu ve cho vay ngl§n h<;lnkhong c6 tai san dam bao va c6 ky h<;lntCY1 tMng d~n 6 thang va hLl'ang lai suat cho vay tCY8.5% d~n 10.5% mot nam.

70


THUY~T MINH BAa cAo TAl CHiNH HOP NHAT (tiep theo)vao ngay 30 thanq 6 narn 2019 va cho narn tai chfnh ket thuc cunq ngay

35. NGHlep VI) val BEN LIEN QUAN (tiep theo)

Vao nqay ket thuc ky ke toan narn. cac khoan phai thu va phai tra ben lien quan nhu sau: (tiep theo)

Ben lien quan

Phaitrangwi bfm ngan hen

Cong ty Co phan Dau tu Thanh Thanh Cong

Conq ty TNHH MTV Mfa dU'cmg Svayrieng

Cong ty Co phan Thuonq rnai Thanh Thanh Cong

Conq ty Co phan San xuat Thuonq rnai Tam Binh An

Cong ty Co phan Xuat Nhap Khau Ben Tre


TONG CQNG

Ngwi mua tra tilm tnroc ngan h~nCong ty Co phan Giao dich Hang h6a SO'nTin

Cong ty Co phan ThU'O'ngmc;liThanh Thanh Cong

Cong ty Co phan Mfa dU'6'ng Tay Ninh

Cong ty Co phan Dau tU'Thanh Thanh Cong


TONG CQNG

Moi quanM N{)i dung nghi~p VI,I

VNDSo c1,junemSo cuoi niim

Co dong Ian Nhan dich VI,! 70.025.072.550 22.117.023.356

Conq ty cunq Tap doan Mua hang h6a 18.289.801.639

Cunq chu sa hCfu Mua hang h6a 10.854.842.398 25.125.056.248

Conq ty cunq Tap doan Mua hang h6a 10.024.942.000 7.780.000.000

Cong ty cunq Tap doan Mua hang h6a 6.237.635.733 137.000.871.278

Ben lien quan Mua hang h6a 3.820.792.717 7.962.339.908

119.253.087.037 199.985.290.790

Cong ty cung Tcflpdoan Ban hang h6a 68.446.631.907 66.829.943.383

Cung chu sa hCfu Ban hang h6a 23.327.583.343 37.268.337.247

Cong ty lien ket Ban hang h6a 15.800.000.000

Co dong Ian Ban hang h6a 16.943.731.064

Ben lien quan Ban hang h6a 513.412.228

108.087.627.478 121.042.011.694

71

\\ ..". "

Gong ty G6 ph~n Thanh Thanh Gong - Bien H6a

THUY~T MINH BAo cAo TAl CHINH HOP NHAT (tiep theo)vao nqay 30 thanq 6 narn 2019 va cho narn tai chinh ket thuc cunq ngay

35. NGHlep VI) VOl BEN LIEN QUAN (tiep theo)

Vao nqay ket thuc ky ke toan narn. cac khoan phai thu va phai tra ben lien quan nhir sau: (tiep theo)

Ben lien quan

Pha; tra khacConq ty Co phan D~u tu Thanh Thanh CongConq ty Co phan Khai thac va Ouan 19Khu Congnghiep D~ng Huynh

Cong ty Co phan Cao su NU'&c Trang


TONG CQNG

Vayngan h~n

Cong ty Co ph~n Cum Cong nghiep Tan Hoi (*)

Cong ty Co phan Xuat Nhap Khau Ben Tre

TONG CQNG

Vayda; h~n

Cong ty Co phan Dien Gia Lai (**)

Cong ty Co ph~n Mia dU'ang Tay Ninh (**)

Cong ty Co ph~n Cl,lm Cong nghiep Tan Hoi (**)

TONG CQNG

B09-DN/HN

VNDM6iquan M NQi dung nghi~p VI,I s6 cu6i nem S6dEwnam

Co dong ton Co tuc phai tra 67.208.785.200

Conq ty cunq Tap doan Co tuc phai tra 8.000.000.000

Ben lien quan HQ'pd6ng hop tackinh doanh 1.200.000.000

Ben lien quan Chi phi lai 43.720.548 1.080.556.213

76.452.505.748 1.080.556.213

Cong ty cunq Tap doan

Cong ty cunq Tap dean

Vay

Vay

CLIng chu sa hCi'u

Cong ty lien ket

Cong ty cLIng T$p doan

Vay

Vay

Vay

6.000.000.000

300.000.000

300.000.0006.000.000.000

14.900.000.000

2.386.340.000

1.062.680.000

18.349.020.000

(*) Day la khoan vay tin chap khOng c6 thai h,;m thu h6i v&i lai suat vay tCY6.5%1 nam de bo sung nhu c~u von lU'u dong cua Nh6m Cong ty.

(**) Day la cac khoan vay tin chap c6 thai h,;m thu h6i tren 12 thang v&i lai suat vay tCY5.4%1 nam de bo sung nhu c~u von lU'u dong va mua sam taisan co dinh cua Nh6m Cong ty.

72

C6ng ty Co phan Thanh Thanh C6ng - Bien H6a

THUY~T MINH BAa cAo TAl CHfNH HQ'P NHAT (tiep theo)vao nqay 30 thanq 6 narn 2019 va cho narn tal chlnh ket thuc cunq ngay

B09-DN/HN

36. DO'Lieu TU'O'NGO'NG

Mot 56 dCf lieu tU'O'ng ling tren bang can d6i ke toan hop nhat vao ngay 30 thanq 6 nam2018 da duoc phan IOC;1ilai cho phu hop voi each trinh bay cua bao cao tai chfnh hop nhatcua nam nay. Chi tiet nhu sau:

s6 o~u nem(oli trinh bay truoc oay)

VNDPhan toe! lei s6 o~u nem

(auoc phan 10<;li'<;Ii)

Bang can dOi k~ toan hQ'pnhat vao ngay 30 thang 6 narn 2018Phai thu ngc"§nhan cuakhach hang 1.585.814.700.457 399.807.803.729 1.985.622.504.186Phai thu ngc"§nhan khac 661.365.229.237 (399.807.803.729) 261.557.425.508

37. cAc CAM KET

Cam ket thue noet c19n9Nh6m Cong ty hien dang thue van ph6ng. nha kho. va dat theo cac hop d6ng thue hOC;1tdong. Vao ngay ket thuc ky ke toan nam. cac khoan tien thue phai tra trong tU'O'ng lai theohQ'p d6ng thue hOC;1tdong dU'Q'ctrinh bay nhU' sau:

s6 cu6i namVND

s6 o~u nam

DU'ai 1 namTCP1 - 5 namTren 5 nam

25.597.958.373128.521.028.740492.609.733.116

646.728.720.229

26.675.423.391114.719.008.574227.749.422.265

369.143.854.230TONG CQNG

38. cAc KHOAN Ml,JCNGOAI BANG CAN DOl KE ToAN

s6 cu6i nam s6 o~u nam

Hang h6a nh~n giCf hQ- Thanh phi1m ouang (t~n) 52.885 73.259

NgoC;1it$ cac IOC;1i- LAK 8.127.315.813 1.631.398.738- USD 556.416 2.072.270- INR 18.140 18.140- AUD 950 950- GBP 630 630- EUR 250 250- SGP 58.793- THB 19.460

73

Cong ty Co ph§n Thanh Thanh Cong - Bien H6a

THUY~T MINH BAo cAo TAl CHINH HOP NHAT (tiep theo)vao nqay 30 thang 6 nam 2019 va cho narn tai chinh ket thuc cunq ngay

B09-DN/HN

39. Sl)' KleN PHATSINHSAU NGAy K~T THUCKY K~ ToAN NAM

Vao nqay 23 thanq 9 narn 2019, Conq ty da hoan tat viec phat hanh 21.611.333 co phieuuu dai co tuc c6 quyen chuyen doi cho mot co dong rnoi vai gia tri 648.340.000.000 VNDtheo Nghi quyet cua Dai HOidong Co dong s6 01/2018/NQ-£)H£)C£) ngay 17 thang 10 narn2018. Vao nqay 24 thanq 9 narn 2019, Cong ty nhan duoc Cong van s6 5775/UBCK-QLCBcua Oy ban Chung khoan Nha nuoc. thong bao da nhan dU'Q'cbao cao ket qua phat hanhco phieu cua Conq ty. T<;Iingay cua bao cao tai chinh hop nhat nay. Cong ty dang hoanthien ho so dang ky thay doi von co phan voi Sa Ke hoach va £)au tu Tlnh Tay Ninh.

Khong co Sl,!' kien nao khac phat sinh sau ngay ket thuc ky ke toan nam yeu cau phai dU'Q'cdieu chTnhhay trinh bay trong bao cao tai chinh hQ'pnhat cua Nh6m Can ty.

~.

Nguyen Thuy TrangNgU'oi I$p

Le Phat TinKe toan trU'ang


74

Documents

C6phan Thanh Thanh C6ng - Bien - ttcsugar.com.vnttcsugar.com.vn/uploads/files/FS consol audited - 30.06.19.pdf · Bang can doi ke toan hopnhat Bao cao ket qua heat dong kinh doanh