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CONG TV cO PHAN CONG NGHlep -DICH VV - THU'O'NG M~I NGQC NGHiA
Bao cao tai chinh giO>anien do di dU'O'csoat xetcho kY k6 toan 6 thang kit thuc ngay 30 thang 06 nam 2017
CONG TV CO PHAN CONG NGHIEP - DICH VU - THU'ONG MAl NGOC NGHiAT~ng L9, Toa nha Vietcombank, 5605 C6nOgTrU'6-ngMe Linh, PoBen Nghe, Qu~n 1, TPoHe,Chi Minh
MVC LVC
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BAo cAo COA HOI DONG QUAN TR!
BAo cAo SOAT XET THONG TIN TAl cHiNH GlI1A NII~NDO
BAo cAo TAl CHiNH GII1A NIl~NDO DA DU'Q'CSOAT XET
1-4
5-6
Bang can d6i ke toan gilia nien do 7-10
11~
12-13 YfRA(
14-45 ~
~v~
Bao cao ket qua heat dong kinh doanh gilia nien dO
Bao cao luu chuy€mtien te gilia nien dO
Thuyet minh bao cao tai chlnh gilia nien dO
CONG TV co PHAN CONG NGHIEP - DICH VU - THLfONG MAl NGOC NGHIATang L9, T6a nha Vietcombank, so·5 Con·g TrLJ'cYngMe Linh, P. Ben Nghe, Ouan 1, TP. Ho Chi Minh
BAo cAo CUA HQI DONG QUAN TRI
HOi dong quan tri Conq ty Co phan Conq nghiep - Dich Vl,J- Thll'O'ng rnai Ngoc Nghia (sau day qoi tat ta"Conq ty") han hanh de trlnh bao cao nay cunq voi Bao cao tai chinh da duoc scat xet cua Conq ty choky ke toan 6 tMng ket thuc ngay 30 thanq 06 narn 2017.
1. Thong tin chung
Cong ty Co phan Cong nghiep - Dich Vl,J- Thuonq rnai Ngoc Nghia la conq ty co phan duocthanh lap tai Viet Nam, heat dong theo Giay chtrnq nhan dang ky doanh nqhiep so0301427028 do So Ke hoach va Dau tu thanh pho Ho Chi Minh cap Ian dau ngay 18 thang 06narn 1993 va dang ky thay doi Ian th(J>19 ngay 11 thanq 9 narn 2015.
Von di€!u Ie cua Cong ty tai thai diem 30106/2017 va 01/01/2017 la 522.500.000.000 VNDtuonq dll'O'ng voi 52.250.000 co phieu v&i menh gia 10.000 VND/co phieu.
Co phieu cua Cong ty dll'O'c giao dich tren thi trll'ang Upcom t<;liSo Giao dich Ch(J>ngkhoan HaNOi vai ma ch(J>ngkhoan la NNG va ngay giao dich dau tien la ngay 31 thang 03 nam 2015.
Theo giay ch(J>ngnh~n dang ky kinh doanh, nganh nghe kinh doanh cua Cong ty la:
Dich Vl,JIll'u tru ng~n ngay. Chi tiet: Kinh doanh khach S<;lnd<;lttieu chuan sao (khong hO<;ltdong t<;litrl,Jso).Kinh doanh bat dong san, quyen Slf dl,Jngdat thuoc chu so hCru, chu Slf dl,Jngho~c di thue.Chi tiet: Kinh doanh bat dong san (tn) dich Vl,Jmoi giai, dinh gia, san giao dich bat dongsan). Cho thue cao oc, van pMng.Che bien, bao quan thit va cac san pham tl) thit.Che bien, bao quan thuy san va cac san pham tl) thuy san.Che bien va bao quan rau qua.San xuat dau, ma dong, thl,l'c v~t.San xuat may cong Cl,Jva may t<;lOhlnh kim 10<;li.San xuat san pham tl) plastic. Chi tiet: San xuat bao bl tl) plastic; San xuat san pham khactl) plastic.San xuat do uong khong can, nll'&c khoang. Chi tiet: San xuat nll'&c khoang, do uongkhong can, nll'ac uong tinh khiet d6ng chai.V~n tai hang h6a bang dll'ang bOoChll'ng, tinh cat va pha che cac 10<;lirll'O'u m<;lnh.San xuat bia va mach nha u men bia.San xuat may chuyen dl,Jngkhac.In an.San xuat rLJ'O'Uvang.
Trong ky, hO<;ltdong chinh cua Cong ty la san xuat nhl,l'a, khuon duc, phl,Jtung, nll'&c tinh khiet,soda va nll'ac ngot; cung cap cac dich Vl,Jky glfi va v~n chuyen bang xe a to, in bao bl ngo<;litrl) bao bl kim 10<;li.
Trl,Jso chinh cua Cong ty d~t t<;liTang L9, T6a nha Vietcombank, so 5 Cong Trll'ang Me Linh,P. Ben Nghe, Qu~n 1, TP. Ho Chi Minh.
Thong tin v~ chi nMnh
Ngoai ra, Cong ty c6 cac dO'n vi trl,l'Cthuoc nhll' sau:
STT Ten dan vi1 Chi nhanh Cong ty Co phan Cong
nghiep - Dich Vl,J- Thll'O'ng m<;liNgoc Nghia - Nha may nhl,l'a so 6
2 Chi nhanh Cong ty Co phan Congnghiep Dich Vl,JThll'O'ng m<;liNgocNghia - Nha May Nhl,l'a So 2
Dia chiThan Cay Sung, Xa Dien Tan, Huyen Dien Khanh,Tfnh Khanh H6a
La B1-8, Khu Cong Nghiep Tay B~c Cu Chi, TanAn HOi, Huyen Cu Chi, Thanh pho Ho Chi Minh
CONG TY co PHAN CONG NGHIEP - DICHVU - THLfONG MAl NGOC NGHiATang L9, roa nha Vieteombank, so·5 Cong TrLJ'6>ngMe Linh, P. Ben Nghe, Ouan 1, TP. Ho Chi Minh
BAo cAo CUA HOIDONG QUAN TRI
SIT Ten dO'nvi3 Chi nhanh Conq ty C6 phan Cong
nghi$p - DichVl,J - Thuonq maiNgoe Nghia - Nha may nhua So 4
4 Chi nhanh Cong ty C6 phan Congnqhiep Dich Vl,J Thuonq rnai NgocNghia - Nha may Nhl_.l'aSo 3
5 Chi nhanh Cong ty C6 phan Congnqhiep - Dich Vl,J - ThLfO'ngrnaiNgoc Nghia - Nha may Nhua So 1
£)ia chiLa A, dLf6'ngNA7, khu cong nghi$p My Phuoc 2,Phuonq My PhLfae,Thi xa Ben Cat, Tinh BinhDLfO'ngKhu pho 1 Le Van Khuonq, PhLfCl'ngThai An,Ouan 12,Thanh pho Ho Chi Minh
IV-22 Tay Thanh, Khu Cong nghi$p Tan Binh,PhLfcyngTay Th<;1nh,Ouan Tan Phd, Thanh pho HoChi Minh
Cong ty c6 7 eong ty con bao gom:
Ten cong ty Diachi Nganh, ngh~,kinh TY I~ phAn Ty Ie quy~n> • ,
doanh chu yeu sa hO>u bieu quyetConq ty C6 phan La 129,130 dLf6'ng6, khu San xuat cac san 98% 98%PET Quae te CX va CN Linh Trung III, ph~m b~ng nhva,
Xa An Tinh, Huy$n Trang khuon mau va sanBang, Tay Ninh ph~m cong nghi$p
Cong ty C6 phan La C9 - I - DLfcyngN4, San xuat nLfac cham, 98% 98%Thl_.l'Cpham Hong Khu Cong nghi$p Ham sifa va cac san ph~mPhd Ki$m I, Xa Ham My, lien quan, nLfac giai
Huy$n Ham Thu~n Nam, khat khong con; sanBinh Thu~n xuat cac san pham
b~ng nhl_.l'aCong ty C6 phan La B1-9, Khu Cong San xuat bao bi b~ng 99% 99%Nhl_.l'aP.E.T Vi$t nghi$p Tay B~c Cu Chi, nhl_.l'aNam E)Lf6'ngD2, Xa Tan An
HOi,Huyen Cu Chi, TP.Ho Chi Minh
Cong ty C6 phan So 128, dLf6'ngso 6, Khu San xuat bao bi b~ng 99% 99%N~p Toan Cau che xuat va Cong Nghi$p nhl_.l'a,khuon kim 10<;1i
Linh Trung I, Xa An Tinh,Huy$n Trang Bang, TayNinh
Cong ty TNHH MTV La 123,DLf6'ngso 6, Khu San xuat bao bi b~ng 100% 100%Bao bi Quae te che xuat va Cong Nghiep nhl_.l'aNgoe Nghia Linh Trung 3, Xa An Tinh,
Huy$n Trang Bang, TayNinh
Cong ty TNHH Thit Tang 10, Toa nha Che bien, bao quan, 100% 100%Ngon Quae te Vietcombank, 05 Cong kinh doanh thit va cac
TrLf6'ngMe Linh, PhLfcyng san ph~m hi thitBen Nghe, Qu~n 1, TP.Ho Chi Minh
Cong ty TNHH Thit Tang 10, Toa nha Che bien, bao quan, 100% 100%Ngon Quae te La Vietcombank, 05 Cong kinh doanh thit va cacMaison trLf6'ngMe Linh, PhLf6'ng san ph~m tCrthit
Ben Nghe, Qu~n 1, TP.Ho Chi Minh
T<;1ingay 30 thang 06 nam 2017, t6ng so nhan vien cua Cong ty la 346 ngLfCYi(ngay 31 thang12 nam 2016: 447 ngLf6'i).
2
CONG TY co PHAN CONG NGHI~P - DICHVU - THLYONGMAl NGOC NGHiATang L9, T6a nha Vietcombank, 50·5 Con·gTrLl'cYngMe Linh, P. B~n Nghe, Ouan 1,TP. H6 Chf Minh
BAo cAo COA HQI DONG QUAN TRI
2. Cae thanh vien ella HQid6ng quan tr], Ban ki~msoat va BanT6ng Giamd6e
Cac thanh vien cua Hoi d6ng quan tri, Ban ki~m soat va Ban Tong Giarn doc trong ky k~ toan 6thanq k~t thuc nqay 30 thanq 06 narn 2017 va cho d~n nqay lap bao cao nay bao g6m:
H9i dong quan tri:
Ho tenOng La Van HoangBa La Bui H6ng NgocOng La Bui Hoang NghiaBa Bui Bfch H6ng
Ban kiem soet:
HOtenOng Truonq Quoc Th~ngOng Nguyen Manh HaOng Nguyen Van Thanh
Ban Tdng Giam doc:
Ho tenOng La Van HoangBa La Bui H6ng Ngoc
Ba Nguyen Thi Kim ChiOng La Bui Hoang NghiaBa Nguyen B<;ichKimVyBa £lao Thi Thu~n .Ong £l~ng Thai Blnh
Chuc Vl,J
Chu tichPh6 Chu tichPh6 Chu tichThanh vien
Chlic Vl,J
TrU'ong banThanh vienThanh vien
Chlic Vl,J
Tong Giarn docPh6 Tong Giarn doc kinh doanhva Quan heDoi ngo<;iiPh6 Tong Giarn doc Tai chfnh va Dau tLl'Ph6-TongGiam doc Ti~p thiPh6 Tong Giam doc Nhan 51!Ph6 Tong Giam doc Cung ling va Dieu v~nGiam doc Phap ch~
NgU'c)oid,i di~n theo phap lu~t
NgLl'oi d<;iidien theo phap lu~t cua Cong ty trong ky k~ toan 6 tMng k~t thuc ngay 30 thang 06nam 2017 va cho d~n ngay I~p bao cao nay nhLl'sau:
Ho va TenOng La Van Hoang
Quoc tichViet Nam
Chlic vuTong Giam doc
3. Danh gia tinh hinh kinh doanh
K~t qua hO<;itdong kinh doanh cua Cong ty cho ky k~ toan 6 thang k~t thuc ngay 30 thang 06nam 2017 va tlnh hlnh tai chfnh vao cung ngay nay dLl'O'cth~ hien trong Bao cao tai chfnh gilianien do dfnh kem.
4. Cae51! ki~n phat sinh sau ngay k~t thue ky k~ toan
KhOngc6 51! kien quan trong nao xay ra k~ tCrngay k~t thuc ky k~ toan 6 tMng k~t thuc ngay30 thang 06 nam 2017 dLl'ad~n yeu cau phai dieu chTnhho~c cong bo trong thuyM minh Saocao tai chfnh gilia nien do.
5. Ki~m toan vien
Cong ty TNHH Kiem toan AFC Viet Nam dLl'O'Cchi dinh soat xet bao cao tai chfnh cua Cong tycho ky k~ toan 6 thang k~t thuc ngay 30 thang 06 nam 2017.
3
CCNG TY co PHAN CCNG NGHIEP - DICHVU - THU'ONG MAl NGOC NGHiATllng L9, T6a nha Vietcombank, so'5 Con'gTrU'6-ngMe Linh, P. Ben Nghe, Ouan 1, TP. Ho Chf Minh
sAo cAo CUA HQI DONG QUAN TR!
6. Cong bO trach nhi~mcua Ban TOng Giam dOc dOi vai Bao cao tili chinh giOoanian dQ
Ban T6ng Giarn doc chiu trach nhiem lap Bao cao tai chfnh giQ>anien dOd~ phan ann trungthuc va hop 19 tlnh hlnh tai chfnh, ket qua heat dong kinh doanh va hzu chuyEfmti€!nt~ trong kyke toan 6 thanq ket thuc ngay 30 thanq 06 narn 2017. Trong viec I~p Bao cao tai chfnh giQ>anien do nay, Ban T6ng Giarn doc phai:
Chon Il,I'acac chinh sach ke toan thich hop va ap dunq cac chfnh sacn nay mot each nh€!tquan.Thuc hien cac xet doan va cac U'<Yctfnh mot each hop Iy va th~n trong.Neu ro cac chufm ml,l'Cke toan ap dl,lngcho Cong ty c6 dU'c;>'ctuan thu hay khong va tat cacac sai I~ch trong yeu da dU'c;>'ctrlnh bay va giai thich trong Bao cao tai chinh giQ>anien do.L~p Bao cao tai chfnh giQ>anien do tren cO'sa hO<;ltdong lien tl,lCtrCftrU'anghc;>'pkhong th~cho r~ng Cong ty se tiep tl,lChO<;ltdong lien tl,lc.Thiet I~p va thl,l'Chi~n h~ thong ki~m soat noi bOmot cach hQ>uhi~u nh~m h,;mche rui ro c6sai s6t trong yeu do gian I~n ho~c nham Ian trong vi~c I~p va trlnh bay Bao cao tt~ichfnhgiQ>anien do.
Ban T6ng Giam doc dam bao cac s6 ke toa!Lc6 lien quan dU'c;>'clU'ugiQ>dlly du d~ phan anhtlnh hlnh tai chinh, tlnh hlnh hO<;ltdong cua Cong ty voi m(rc dOchfnh xac hc;>'pIy t<;libat ky thaidi~m nao va cac s6 ke toan tuan thu che do ke toan ap dl,lng. Ban T6ng Giam doc cong chiutrach nhi~m quan Iy cac tai san cua Cong ty va do d6 da thl,l'chi~n cac bi~n phap thich hc;>'pd~ngan cMn va phat hi~n cac hanh vi gian I~n va cac vi ph<;lmkhac.
Ban T6ng Giam doc cam ket da tuan thu cac yeu cllu neu tren trong vi~c I~p Bao cao tai chfnhgiQ>anien dO.
7. Pha duy~t bao cao tili chinh giOoanian dQ
hu tichTP. He,Chi Minh, ngay 07 thang 08 nam 2017
4
Cong ty TNHH Kiem Toan AFC Vi$t NamAFC Vietnam Auditing Co., Ltd.
Thanh vien tap dean PKF Quae teMember firm of PKF International
PKFAccountants &business advisers
s6: 152/2017/BCSX-HCM.00892
BAo cAo SOAT XETTHONG TIN TAl CHiNH GllrA NII~Noo
Kinh gwi: Quy c6 dong, HQi dOng quan tr] va Ban TOng Giarn d6c cuaCong ty CO ph&n Cong nghi~p- Dich vI:! - ThU'O'ng m~iNgQc Nghia
Chung toi da scat xet bao cao tai chfnh giCl'a nien dO kern theo cua Conq ty Co phan Congnghiep - Oich Vl,J- ThLJ'O'ngrnai Ngoc Nghia (qoi t~t la "Cong ty"), duoc tap ngay 07 thanq 08narn 2017, hi trang 7 dE§ntrang 45, bao gam Bang can d6i ke toan tai ngay 30 thanq 06 nam2017, Bao cao ket qua heat dong kinh doanh, Bao cao tuu chuyen tien te cho ky ke toan 6thanq kE§tthuc cunq nqay va Ban thuyet minh bao cao tai chfnh.
Trachnhi~mella Ban TOng Giam d6e
Ban Tong Giarn d6c chiu trach nhiem I$p va trinh bay trung thl,J'Cva hQ'p Iy bao cao tai chfnhgiCl'a nien do cua Cong ty theo chu~n ml,J'CkE§toan, che do ke toan doanh nghiep Viet Nam vacac quy dinh phap Iy c6 lien quan dE§nviec I$p va trinh bay bao cao tai chfnh giCl'anien do vachiu trach nhiem ve kiem soat noi bo ma Ban Tong Giam d6c xac dinh la can thiet de dam baocho viec I$p va trinh bay bao cao tai chfnn giCl'aniem do khong c6 sai s6t trong yeu do gian I$nhoi)c nham Ian.
Trach nhi~mella Ki6m toan vien
Trach nhiem cua chung toi la dU'a ra kE§tlu$n ve bao cao tai chfnh giCl'a nien dO dl,J'atren ketqua soat xet cua chung toi. Chung toi da thl,J'c hien cong viec soat xet theo Chu~n ml,J'CVietNam ve hQ'p dong dich Vl,Jsoat xet s6 2410 - Soat xet thong tin tai chfnh giCl'anien dO do kiemtoan vien doc I$p cua dan vi thl,J'Chi$n.
Cong vi$c soat xet thOng tin tai chfnh giCl'a nien dO bao gam viec thl,J'c hien cac cuoc phOngvan, chu yeu la ph6ng van nhCl'ng ngU'CYichiu trach nhiem ve cac van de tai chfnh ke toan, vathl,J'chien thu tl,JCphan Uch va cac thu tl,JCsoat xet kMc. Mot cuoc soat xet ve Co' ban c6 ph(;'lmvi hep han mot cuoc kiem toan dU'Q'cthl,J'chien theo cac chu~n ml,J'Ckiem toan Viet Nam va doV$y khong cho phep chung toi d(;'ltdU'Q'cSI,J' dam bao r~ng chung toi se nh$n biet dU'Q'ctat cacac van de trong yE§uc6 the dU'Q'Cphat hien trong mot cuoc kiem toan. Theo d6, chung toikhong dU'a ra y kiE§nkiem toan.
K~t lu,n ella Ki6m toan vien
Can Clf tren kE§tqua soat xet cua chung toi, chung toi khong thay c6 van de gi khien chung toicho r~ng bao cao tai chfnh giCl'anien dO dfnh kem khong phan anh trung thl,J'cva hQ'p Iy, trencac khfa c(;'lnh trong yE§u,tinh hinh tai chfnh cua Cong ty Co phan Cong nghiep - Dich Vl,J-ThU'O'ng m(;'liNgoc Nghia t(;'lingay 30 thang 06 nam 2017, va kE§tqua hO(;'ltdong kinh doanh valU'u chuyen tien te cua Cong ty cho ky ke toan 06 thang ket thuc cLIng ngay, phU hQ'pv&i chu~nml,J'CkE§toan, chE§dO ke toan doanh nghiep Viet Nam va cac quy dinh phap Iy c6 lien quan denviec I$p va trinh bay bao cao tai chfnh giCl'anien do.
HoChiMinhCity HeadOffice. Tel: +84822200237. Fax:+84822200265 .Email [email protected]/F IndochinaParkTower. NO.4 NguyenDinhChieuStreet. DakaoWard.District 1 • HoChiMinhCity. Vietnam.Website: www.pkf.afcvietnamvn
AFC VietnamAuditing Co. Ltd. is a member firm of the PKF International Limited family of legally independent firms and does not accept any responsibility or liability for the actions or inqr;tionsof anyindividualmemberor correspondentflrmor firms. 0
BAo cAo soA T XETTHONG TIN TAl cHiNH GllrA NII~NDQ (ti6p thea)
vin d~ khac
Bao cao tai chfnh cua Cong ty ce phan Cong nghiep - Dich Vl,J - Thvonq rnai Ngoc Nghia choky k€! toan 6 thanq k€!t thuc vao nqay 30 thang 06 narn 2016 da dLfO'Cscat xet bai kiem toanvien va doanh nghiep kiem toan khac. Kiem toan vien da dua ra y ki€!n chap nhan toan phandoi v&i bao cao tai chfnh ket thuc ngay 31 than~ 12 narn 2016 tai nqay 28 thanq 02 narn 2017va k€!t tuan toan phan cho ky ke toan 6 tMng ket thuc nqay 30 thang 06 narn 2016 tai ngay 05thanq 08 narn 2016.
T CNHAPh6 TOng Giam d6cSo Giay CN DKHN kiem toan2111-2013-009-1
PH~M TH! NGQC LIENKi6m toan vienSo Giay CN DKHN kiem toan1180-2014-009-1
CONG TY TNHH KI!:M ToAN AFC VieT NAMThanh pho H6 Chf Minh, ngay 07 thang 08 nam 2017
6
CONG TV CO PHAN CONG NGHII;P - D!CH vu -THLYONG MAl NGOC NGHTAT~ng L9, rea nha Vietcombank, so 5 Conq Truonq Me Linh, P. Sen Nghe, Ouan 1, TP. H6 Chi Minh
BANG CAN DOl KE ToAN GIlJA NII~NDQT<;linqay 30 thanq 06 narn 2017
CHiTIEU Ma Thuyet 30/06/2017 01/01/2017so minh VND VND
TAl sAN
A - TAl SAN NGAN H~N 100 1.486.953.328.048 1.302.326.317.147
I. Ti6n va cac khoan tU'ong dU'ong ti6n 110 5.1 13.811.201.372 38.146.608.2621. Ti~n 111 13.811.201.372 38.146.608.2622. Cac khoan tuonq dll'O'ng tien 112
II. Diu tU' tal chinh ngin han 120 158.032.861.111 148.032.861.1111. Chung khoan kinh doanh 1212. 01,1'phonq giam gia chung khoan kinh 122doanh3. £)~u tu n~m giCYden ngay dao han 123 5.2 158.032.861.111 148.032.861,111
III. Cac khoan phal thu ngin han 130 1.231.883.128.112 1.009.881.298.6731. Phai thu ng~n han cua khach hang 131 5.3 428.263.450.281 209.216.016.1372. Tra truoc cho ngll'CYiban ngan han 132 5.4 12.466.297.788 30.629.284,8423. Phai thu noi bo ngan han 1334., Phai thu theo tien do ke hoach hop 134 ~dong xay dl,l'ng ,0'5. Phai thu v~ cho vay ngan han 135 5.5 634.750.000.000 645.150.000.000 :.-6. Phai thu ngan han khac 136 5.6 156.772.854.995 125.255.472.646 CO7. 01,1'phonq phai thu ngan han kh6 doi 137 5.7 (369.474.952) (369.4 74.952) 'N8. Tai san thieu cho xli Iy 139 ;'ii
IV. Hang tOn kho 140 5.8 45.444.454.246 64.825.861.369;\
1. Hang t6n kho 141 45.444.454.246 64.825.861.369 <;• Ti
2. 01,1'phonq giam gia hang t6n kho 149 ~
V. Tai san ngin hc,n khc1c 150 37.781.683.207 41.439.687.7321. Chi phi tra trll'&c ng~n h<;ln 151 5.9 2.875.069.742 1.332.662.6692. Thue GTGT dll'O'c khau trCf 152 5.10 21.323.751.791 26.524.163.3893. Thue va cac khoan khac pMi thu Nha 153 5.18 13.582.861.674 13.582.861.674nll'&c4. Giao dich mua ban l<;litrai phieu Chinh 154phu5. Tai san ngan h<;lnkhac 155
7
CONG TY co PHANCONG NGHII;P - D!CH Vl,J- THU'ONG MAl NGQC NGHiATang L9, roa nha Vietcombank, so 5 Conq TrU'cyngMe Linh, P. B~n Nqhe, ouan 1, TP. Ho Chi Minh
BANG CAN eOI KE ToAN GllrA NII~NeoT<;:Iingay 30 thang 06 narn 2017
CHi TIEU M- < Thuyet 30/06/2017 01/01/2017a so minh VNO VNO
B - TAl SAN oAI H~N 200 991.332.066.868 1.053.689.672.863
I. cac khoan phai thu dai han 210 9.891.222.680 9.852.298.6801. Phai thu dai han cua khach hang 2112. Tra truoc cho ngU'CYiban dai han 2122. Von kinh doanh & don vi true thuoc 2134. Phai thu noi bo dai han 2145. Phai thu ve cho vay dai han 2156. Phai thu dai han khac 216 5.6 9.891.222.680 9.852.298.6807. DI,J'phonq phai thu dai han kh6 dai 219
II. Tal san co dinh 220 410.316.835.076 439.354.975.7671. Tal san co dinh hCruhinh 221 5.11 50.804.481.039 63.863.650.826- Nguyen gia 222 188.856.141.973 254.331.661.783- Gia tri hao man luy k~ 223 (138.051.660.934) (190.468.010.957)2. Tai san co dinh thue tai chlnh 224 5.12 141.655.545.952 157.025.751.762- Nguyen qia 225 220.075.992.923 220.554.578.674- Gia tri hao man luy k~ 226 (78.420.446.971) (63.528.826.912)3. Tai san co dinh va hinh 227 5.13 217.856.808.085 218.465.573.179 '"!!!!!!
- Nguyen gia 228 227.838.441.474 227.838.441.474 ~- Gia tri hao man luy k~ 229 (9.981.633.389) (9.372.868.295) fG
III. Bat dQng san dAu tU' 230 EM
- Nguyen gia 231 Tl- Gia tri hao man luy k~ 232 fTIV. Tal san de)'dang dai han 240 1.112.340.364 520.704.000 H(1. Chi phi san xuat, kinh doanh d& dang 241dai h<;:ln2. Chi phi xay dl,J'ngco ban d& dang 242 5.14 1.112.340.364 520.704.000
V. DAu tU' tai ehinh dai h~n 250 5.2 539.805.724.000 549.805.724.0001. Dau tU'vaocong ty can 251 620.805.724.000 620.805.724.0002. Dau tU'vao cong ty lien doanh, lien k~t 2523. Dau tU'g6p von vao dO'nvi khac 2534. DI,J'phang dau tU'tai chinh dai h<;:ln 254 (81.000.000.000) (81.000.000.000)5. Dau tU'nam giCrd~n ngay dao h<;:ln 255 10.000.000.000
VI. Tai san dai h~n khae 260 30.205.944.748 54.155.970.4161. Chi phi tra trU'cYcdai h<;:ln 261 5.9 6.017.960.054 24.492.027.1442. Tai san thu~ thu nh$p hoan l<;:Ii 262 5.15 24.187.984.694 29.663.943.2723. Thi~t bi, v$t tU',phl,ltung thay th~ dai 263h<;:ln4. Tai san dai h<;:lnkhac 268
TONG CQNG TAl SAN 270 2.478.285.394.916 2.356.015.990.010
8
CONG TY CO PHAN CONG NGHIEP - DICH VU - THU'ONG MAl NGOC NGHiATang L9, T6a nha Vietcombank, s6'5 Con'g TrLJ'6-ngMe Linh, P. Ben Nghe, Ouan 1, TP. H6 Chi Minh
BANG CAN D61 KE ToAN GllrA NII~NDQTc;tingay 30 thanq 06 narn 2017
CHI TIEU Ma < Thuyet 30106/2017 01/01/2017so minh VND VND
NGUONVON
C - NO' PHAI TRA 300 1.790.968.226.094 1.689.445.554.803
I. NQ' ngAn han 310 1.549.626.108.042 1.432.996.175.3401. Phai tra ngU'cYiban ng~n han 311 5.16 201.024.240.367 230.971.028.3992. NgU'CYimua tra ti~n truce ng~n han 312 5.17 46.318.332.019 29.730.363.5103. Thue va cac khoan phai nop Nha nuoc 313 5.18 318.051.213 639.330.2514. Phai tra ngU'CYilao dong 3145. Chi phi phai tra ng~n han 315 5.19 2.806.099.863 7.906.406.2596. Phai tra noi bo ng~n han 3167. Phai tra theo tien dOke hoach hO'P 317d6ng xay dl,l'ng8. Doanh thu chua thuc hien ng~n han 3189. Phai tra ng~n han khac 319 5.20 73.314.846.651 33.811.530.69310. Vay va no thue tai chlnh ng~n han 320 5.21 1.223.861.151.077 1.127.954.129.37611. Dl,I'ph6ng phai tra ng~n han 32112. Quy khen thU'ang, phuc 100i 322 5.22 1.983.386.852 1.983.386.85213. Quy blnh on qia 323
~14. Giao dich mua ban Ic;titrai phieu 324Chlnh phu ~
TYII. NQ' diti han 330 241.342.118.052 256.449.379.463 UUH1. Phai tra ngU'CYiban dai han 331 1N2. NgU'CYimua tra ti~n truce dai hc;tn 332 ~AM3. Chi phi phai tra dai hc;tn 333 --14. Phai tra noi bo v~ v6n kinh doanh 3345. Phai tra noi bo dai hc;tn 335 ~6. Doanh thu chU'athl,l'chien dai hc;tn 3367. Phai tra dai hc;tnkMc 3378. Vay va nO'thue tai chinh dai hc;tn 338 5.21 241.342.118.052 256.449.379.4639. Trai phieu chuyen doi 33910. Co phieu U'udai 34011. Thue thu nh~p hoan Ic;tiphai tra 34112. Dl,I'ph6ng phai tra dai hc;tn 34213. Quy phat trien khoa hoc va cong nghe 343
9
CONG TY co PHAN CONG NGHIEP - DICH VU - THLYONG MAl NGOC NGHIAT~mg L9, Tea nha Vietcombank, s6'5 Con'g TrU'6>ngMe Linh, P. B~n Nghe, Ouan 1, TP. He Chi Minh
BANG CAN DOl K~ ToAN GllrA NIEN DOT(,ii nqay 30 thanq 06 narn 2017
CHI TIEU M- ,Thuy~t 30106/2017 01/01/2017a so minh VND VND
D - VON CHU SO Hl1U 400 687.317.168.822 666.570.435.207
I. Vim chu sa hfru 410 5.23 687.317.168.822 666.570.435.2071. V6n g6p cua chu sa hliu 411 522.500.000.000 522.500.000.000-ce phieu ph6 thong c6 quyen bieu quyet 411a 522.500.000.000 522.500.000.000- c6 phieu U'Udai 411b2. Th~ng duov6n c6 phan 412 46.900.000.000 46.900.000.0003. Quy€m chon chuyen d6i trai phieu 4134. V6n khac cua chu sa hliu 4145. ce phieu quy (*) 415 (88.088.780.000) (88.088.780.000)6. Chenh tech danh gia l(,iitai san 4167. Chenh lech ty gia h6i doai 4178. Quy dau tU' phat trien 418 10.973.114.162 10.973.114.1629. Quy he tro sap xep doanh nqhiep 41910. Quy khac thuoc v6n chu sa hliu 420 192.503.849 192.503.84911. LO'i nhuan sau thue chua phan ph6i 421 194.840.330.811 174.093.597.196- LO'i nhuan sau thue chua phan ph6i lOy 421a 174.093.597.196 79.134.419.671k~ ky truoc- LO'i nhuan sau thu~ chua phan ph6i ky 421b 20.746.733.615 94.959.177.525nay12. Nguen von dau tu XDCB 422
~
II. Ngu6n kinh phi va quy khac 4301. Nguen kinh phi 431 't-:c2. Nguen kinh phi da hinh thanh T5CB 432 :z
*TONG CQNG NGUON VON 440 2.478.285.394.916 2.356.015.990.010
~
L?- Van HqangTong Giam docTP. He Chi Minh, ngay 07 thang 08 nam 2017
10
CONG TV CO PHAN CONG NGHIEP - DICH VU - THU'ONG MAl NGOC NGHiATflng L9, Tca nha Vieteombank, ses C6n'g Tm6-ng Me Linh, P. B€!n Nghe, Ouan 1, TP. H6 Chi Minh
BAo cAo KET QUA HOAT DONG KINH DOANH GIO'A NII~NDOCho ky k€! toan 6 thanq k€!t thuc ngay 30 tha"ng 06 narn 2017 "
CHI TIEU Ma Thuyetso minh
ro 01/01/2017d~n30106/2017
VND
ro 01/01/2016d~n30106/2016
VND
Doanh thu ban hang va cung cAp djch VI:! 01 630.232.602.164 614.452.437.836Cac khoan giam tnr doanh thu 02 3.257.164.166 7.523.233.140D?anh thu thuin v6 ban hang va cung 10 6.1 626.975.437.998 606.929.204.696cap djch vI:!Gia vOn hang ban 11 6.2 577.026.343.972 554.533.224.371LVi nhu~n gQP v6 ban hang va cung cAp 20 49.949.094.026 52.395.980.325~l~~..Y_l} "'.""'." ..........................~..•.......Doanh thu heat dong tai ehfnh 21 6.3 27.433.434.797 121.852.805.539
Chi phi tai chlnh 22 6.4 44.817.502.318 24.765.288.657
Trang 66: chi phi lai vay 23 44.137.671.355 24.670.616.735Chi phi ban hang 25 6.5 17.716.406.129 23.955.174.795 tChi phi quan Iy doanh nghi$p 26 6.6 24.806.124.179 29.323.365.487
LVi nhu~n thuan tlf hoat dQng kinh doanh"1'/
30 (9.957.503.803) 96.204.956.925 >: ~..................... h•••••••h
Thu nhap khac 31 6.7 44.550.113.590 6.680.573.629
~Chi phi khac 32 6.8 8.369.917.594 12.834.115.483 .
LVi nhu~n khac 40 36.180.195.996 (6.153.541.854)................................................... h .......................•............._ ............__ ....... ............................................_ ............... .........................................................._...........
T6ng IVi nhuan k~toan truoc thu~ 50 26.222.692.193 90.051.415.071
~
Chi phi thue thu nhap doanh nghi$p hien 51 5.17hanhChi phi thue thu nhap doanh nqhiep hoan l<;ii 52 5.475.958.578 (1.371.683.152)••••••••••••••••••••••••••••••••h••••••• . ...................
LVi nhuan sau thu~ thu nh~pdoanh nghi~p 60 20.746.733.615 91.423.098.223
> a an HoangTOng Giam dOcTP. H6 Chi Minh, nqay 07 thanq 08 narn 2017
11
CONG TV CO PHAN CONG NGHIEP - DICH VU - THU'ONG MAl NGOC NGHiAT~ng L9, Tea nha Vietcombank, ses Con'g TrU'cYngMe Linh, P. B~n Nghe, Ouan 1, TP. Ho Chi Minh
BAo cAo LU'U CHUYEN TIEN rs GllrA NII~NDO(Theo oturonq phap gian ti~p)Cho ky k~ toan 6 thanq k~t thuc ngay 30 thanq 06 narn 2017
ro 01/01/2017 TLP01/01/2016CHiTIEU Ma d~n 30/06/2017 d~n 30/06/2016
so VND VNDI. LU'U CHUYEN TIEN nyHO~T DONG KINHDOANH1. Loi nhuan tnlac thu~ 01 26.222.692.193 90.051.415.071., .2. Dieu chinh cho cac khoanKhcfiuhao tai san co dinh va B8S8T 02 22.213.788.908 22.486.828.552Cac khoan dl,f phonq 03(Lai)/Io chenh I$ch ty gia hoi doai do danh gia lai 04
(50.696.630)cac khoan rnuc tien te co goc nqoai te(Lai)/Io hi heat dong d~u tu 05 (61.822.317.395) (114.147.539.385)Chi phi lai vay 06 46.991.033.907 24.670.616.735Cac khoan dieu chlnh khac 073. LQ'i ~hu~n tLPhoat dQng kinh doanh tnroc 08 33.605.197.613 23.010.624.343~.~.!l.y...~Q.iyQ.r:t.!~.I.J....~Qr:tg.......
~(Tang)/giam cac khoan phai thu 09 (149.265.585.634) (121.111.443.615)(Tang)/giam hang ton kho 10 19.381.407.123 11.791.474.256
.~
Tang/(giam) cac khoan phai tra (Khong ke lai vay (10.007.182.314) 59.365.937.129AA(
phai tra, thue TNDN phai nop)11
~(Tang)/giam chi phi tra trucYc 12 656.660.017 (6.047.957.802)
·M(Tang)/giam chung khoan kinh doanh 13 .,,-Tien lai vay da tra 14 (16.611.800.956) (17.118.104.383) ~Thu~ thu nh$p doanh nghiep da nop 15Tien thu khac tLl' hO<;itdong kinh doanh 16Tien chi khac cho hoat dong kinh doanh 17................................................. .,.....................:.........................~.."'...........~......... .............................................................LU'u chuyen tien thuan tLPhO\lt dQng kinh 20 (122.241.304.151) (50.109.470.072)doanh
II. LU'U CHUY~N TI~N nf HO~T DONG DAuTU'1. Ti€ln chi de mua sam, xay dl,fng tai san co dinh 21 (246.887.000) (5.007.921.000)va cac tai san dai h<;inkhac2. Tien thu tLl' thanh Iy, nhU'O'ngban TSC8 va 22 4.610.300.000 90.000.000cac tai san dai han khac3. Ti€ln chi cho vay, mua cac cong CI,J nO'cua dan 23 (52.400.000.000) (112.000.000.000)vi khac4'. Ti€ln thu hoi cho vay, ban l<;iicac cong CI,J nO' 24 62.800.000.000 22.000.000.000cua dan vi khac5. Ti€ln chi d~u tU' gop von vao dan vi khac 25 (66.000.000.000)6. Ti€ln thu hoi d~u tU' gop von vao dan vi khac 267. Tien thu lai cho vay, co tuc va 100inhu$n dU'O'c 27 5.143.173.788 101.574.829.576chiab~ij ~hijy~~ji~~ ~bij~~ ~~b~~f~9ri9 ~~ij~~ 30 19.906.586.788 .............(~.~.~.~.4~.~9~.~...~4~4)..III. LU'U CHUY~N TI~N nf HOAT DONG TAlCHiNH . .1. Tien thu tLl' pMt hanh co phi~u, nh$n von gop 31cua chu scYhCl'u2. Tien tra l<;iivon gop cho cac chu scYhCl'u,mua 32l<;iico phi~u cua doanh nghiep da phat hanh3. Tien thu tLl' di vay 33 738.261.767.296 693.253.891.1634. Ti€ln tra nO'goc vay 34 (636.763.849.001 ) (579.709.429.514)5. Ti€ln tra nO'goc thue tai chinh 35 (23.498.607.822) (14.585.570.585)6. Co tuc, 100inhu~n da tra cho chu scYhCl'u 36 {?:§'~?:Q??:QQQ)~~ij ~hijY~~Ii~ij~hij~~ ~~b~~f~9~9 ~~(~bi.~h40 77.999.310.473 90.420.809.064
12
C6NG TY co PHAN C6NG NGHIE:P - DICH VU - THU'ONG MAl NGOC NGHiATang L9, Tea nha Vieteombank, s6'5 Con'g TrU'cYngMe Linh, P. Ben Nqhe, Ouan 1, TP. Ho Chi Minh
BAo cAo LU'U CHUYEN TI~N Te GIO'A NIEN £>9(Thea phU'CYngph8.p gian ti~p)Cho ky ke toan 6 thanq ket thuc ngay 30 thanq 06 narn 2017
CHITIEU Mas6
TiP 01/01/2017den 30/06/2017
VND
TiP 01/01/2016den 30/06/2016
VND
LU'U CHUYEN TIEN THUAN TRONG KY(50 = 20 + 30 + 40)TIEN vA TU'O'NG DU'O'NG TIEN DAu KYAnh hU'cYngcua thay doi ty gia h6i doai quy doingo~i te
506061
(24.335.406.890)38.146.608.262
(19.031.752.432)31.666.523.760
1.082.579
TI~NvA TU'O'NG DU'O'NG TI~NCUOI KY(70=50+60+61) 70 13.811.201.372 12.635.853.907
--rca{~.i->:
(jl(j-A1~~K~ toan trU'ang
13
· --- - -----
CCNG TY co PHAN CCNG NGHIEP - DICH VU - THU'ONG MAl NGOC NGHiAT~ng L9, Tea nha Vietcombank, s6'5 Cong TrucYng Me Linh, P. B~n Nghe, Ouan 1, TP. H6 Chi Minh
THUYET MINH BAo cAo TAl CHiNH GllfA NII~N£>QCho ky k~ toan 6 thanq k~t thuc vao nqay 30 thang 06 narn 2017
Ban thuyet minh nay /a m¢t b¢ ph{)n khOng the tach roi (/U'Q'Caoc cung voi cacMD CaDtei chinh dinh kem.
1. D~C DIt:M HO~T DQNG
1.1 Hinh thCPcsa hiPuvan
Cong ty ce phan Cong nqhiep - Dich VI.)- Tluronq rnai Ngoc Nghia ("Cong ty") la cong ty c6phan dU'Q'cthanh I~p tat Viet Nam, neat dong theo Giay ch(mg nhan dang ky doanh nqhiep s60301427028 do Sa K~ hoach va D~u tU' thanh ph6 H6 Chi Minh cap I~n d~u ngay 18 thanq 06narn 1993 va dang ky thay d6i I~n th1119 nqay 11 thanq 9 narn 2015.
V6n di~u Ie cua Cong ty tai thai diem 30106/2017 va 01/01/2017 113522.500.000.000 VNDtU'O'ngdU'O'ngvoi 52.250.000 c6 phi~u vot menh gia 10.000 VND/c6 phieu,
c6 phieu cua Cong ty dU'Q'cgiao dich tren thi truang Upcom t<;1iSa Giao dich Chl1ng khoan HaNOi v&i ma chl1ng khoan 113NNG va ngay giao dich d~u tien 113ngay 31 tMng 03 nam 2015.
Cong ty hO<;1tdong trong linh VI,fCsan xuat, dich VI.).
Trl.) sa chinh cua cong ty d~t t<;1iT~ng L9, Tea nha Vietcombank, s6 5 Cong Truong Me Linh,P. B~n Nghe, Qu~n 1, TP. H6 Chi Minh.
1.2 Linh vlfc kinh doanh
1.3 Nganh nghlt kinh doanh
Theo giay chl1ng nh~n dang ky kinh doanh, nganh ngh~ kinh doanh cua Cong ty 113:
Dich VI.)lU'u tru ngan ngay. Chi ti~t: Kinh doanh khach S<;1nd<;1ttieu chuan sao (khong hO<;1tdong t<;1itrl.) sa).Kinh doanh bat dong san, quy~n SLYdl.)ng dat thuoc chu sa hl}u, chu SLYdl.)ng ho~c di thue.Chi ti~t: Kinh doanh bat dong san (trl) dich VI.)moi gi&i, dinh gia, san giao dich bat dongsan). Cho thue cao 6c, van pheng.Ch~ bi~n, bao quan thit va cac san pham tl) thit.Ch~ bi~n, bao quan thuy san va cac san pham tl) thuy san.Ch~ bi~n va bao quan rau qua.San xuat d~u, ma dong, thl,fc v~t.San xuat may cong Cl.)va may t<;10hlnh kim 10<;1i.San xuat san pham tl) plastic. Chi ti~t: San xuat bao bl tl) plastic; San xuat san pham khactl) plastic.San xuat d6 u6ng khong c6n, nU'&c khoang. Chi ti~t: San xuat nU'&c khoang, d6 u6ngkhong c6n, nU'&c u6ng tinh khi~t dong chai.V~n tai Mng hoa b~ng dU'ang bOoChU'ng, tinh cat va pha ch~ cac 10<;1irU'Q'um<;1nh.San xuat bia va mach nha u men bia.San xuat may chuyen dl.)ng khac.In an.San xuat rU'Q'uvang.
Trong ky, hO<;1tdong chinh cua Cong ty la san xuat nhl,fa, khuon duc, phI.) tung, nU'&c tinh khi~t,soda va nU'&c ngot; cung cap cac dich VI.)ky gLYiva v~n chuyen b~ng xe 0 to, in bao bl ngo<;1itrl) bao bl kim 10<;1i.
1.4 Chu ky san xuAt kinh doanh thong thlJ'ang
Chu ky san xuat kinh doanh thong thU'ong cua Cong ty khong qua 12 thang.
14
CONG TY co PHAN CONG NGHIEP - DICH VU - THlYONG MAl NGOC NGHiATang L9, Toa nha Vietcombank, ses Cong TrlJ'6-ng Me Linh, P. Ben Nghe, Ouan 1, TP. Ho Chi Minh
THUY~TMINH BAo cAo TAl CHiNH GllrA NIl~N£>9Cho ky ke toan 6 thanq ket thuc vao nqay 30 thanq 06 narn 2017 -
Ban thuytJt minh nay 113mot bt) ph{jJn khOng the tach rai dU'Q'Cdoc caru; voi cac beo cao tei chinh dinn kern.
1.5 C~u true cua Cong ty
Cong ty con
Cong ty c6 7 cong ty con bao gom:
Ten cong ty Dia chi Nganh, ngh~.kinh TY I~phan Ty I~quy~ndoanh chu yeu sa h(l'u bi~u quy6t
Cong ty C6 phan La 129,130 dlJ'ang 6, khu San xuat cac san 98% 98%PET ouoc te CX va CN Linh Trung III, pharn bang nhua,
Xa An Tinh, Huyen Trang khuon mau va sanBang, Tay Ninh pham conq nqhiep
Cong ty C6 phan La C9 - I - DlJ'ang N4, San xuat nuoc cham, 98% 98%Thuc pharn Hong Khu Cong nqhiep Ham soa va cac san pharnPhu Ki$m I, xa Ham My, lien quan, nuoc giai
Huyen Ham Thuan Nam, khat khonq con; sanBlnh Thu~n xuat cac san pham
bang nhl1aCong ty C6 phan La B1-9, Khu Cong San xuM bao bl bang 99% 99%Nhl1a P.E.T Viet nghi$p Tay B~c CU Chi, nhl1aNam £)lJ'ang D2, Xa Tan An
HOi, Huy$n CU Chi, TP.Ho Chi Minh
Cong ty C6 phan So 128, dlJ'ang so 6, Khu San xu~t bao bl bang 99% 99%N~p Toan Cau che xu~t va Cong Nghi$p nhl1a, khuon kim lo~i
Linh Trung I, Xa An Tinh,Huy$n Trang Bang, TayNinh
Cong ty TNHH MTV Lo 123, DlJ'ang so 6, Khu San xuM bao bl bang 100% 100%Bao bl Quoc te che xu~t va Cong Nghi$p nhl1aNgQc Nghia Linh Trung 3, Xa An Tinh,
Huy$n Trang Bang, TayNinh
Cong ty TNHH Thit Tang 10, Toa nha Che bien, bao quan, 100% 100%Ngon Quoc te Vietcombank, 05 Cong kinh doanh thit va cac
TrlJ'ang Me Linh, PhlJ'ang san pham tli thitBen Nghe, Qu~n 1, TP.Ho Chi Minh
Cong ty TNHH Thit Tang 10, Toa nha Che bien, bao quan, 100% 100%Ngon Quoc te La Vietcombank, 05 Cong kinh doanh thit va cacMaison tmang Me Linh, PhlJ'ang san pham tli thit
Ben Nghe, Qu~n 1, TP.Ho Chi Minh
.~~.;
.l!~~~
~
Thong tin v~ chi nhanh
Ngoai ra, Cong ty c6 cac dO'n vi trl1c thuoc nhlJ' sau:
STT Ten don vi1 Chi nhanh Cong ty C6 phan Cong
nghi$p - Dich Vl,J - ThlJ'O'ng m~iNgQc Nghia - Nha may nhl1a so 6
2 Chi nhanh Cong ty C6 phan Congnghi$p Dich Vl,J ThlJ'O'ng m~i NgQcNghia - Nha May Nhl1a So 2
Dia chiThon Cay Sung, Xa Dien Tan, Huy$n Dien Khanh,TTnhKhanh Hoa
Lo B1-8, Khu Cong Nghi$p ray B~c Cu Chi, TanAn HOi, Huy$n Cu Chi, Thanh pho Ho Chi Minh
15
C<JNG TY co PHAN C<JNG NGHII;P - D!CH Vl) - THU'ONG MAl NGOC NGHiATEmg L9, Tea nha Vietcombank, 565 Cong Truonq Me Linh, P. Ben Nghe, Ouan 1, TP. Ho Chf Minh
THUYET MINH BAo cAo TAl CHiNH GIO'A NIEN £>9Cho ky ke toan 6 thang ket thuc vao ngay 30 thanq 06 narn 2017
Ban thuy~t minh nay la m(lt b(l ph{jn khong th~ tach rai CfU'Q'C aoc cung voi cac bso cao tei chinh Cfinhkem.
STT Ten dan vi3 Chi nhanh Cong ty C6 phan Cong
nqhiep - Dich Vl,l - Thuonq malNgoc Nghia - Nha may nhua s6 4
4 Chi nhanh Cong ty C6 phan Conqnghi$p Djch vu Thvonq mai NgocNghia - Nha may Nhua s6 3
5 Chi nhanh Cong ty C6 phan Congnghi$p - Dich Vl,l - ThU'O'ngmc;tiNgoc Nghia - Nha may Nhl,l'a s6 1
1.6 Nhan vien
Dia chiLo A, dU'cyngNA7, khu conq nghi$p My Phuoc 2,PhU'cyngMy Phuoc, Thi xa Ben Cat, Tlnh BinhDU'O'ngKhu ph6 1 Le Van Khuonq, Phuonq Thoi An,Ouan 12, Thanh ph6 Ho Chf Minh
IV-22 Tay Thanh, Khu Conq nqhiep Tan Binh,PhU'cyngTay Thc;tnh, Qu~n Tan Phu, Thanh ph6 HoChf Minh
Tc;tingay 30 thang 06 nam 2017, t6ng 56 nhan vien clla Cong ty la 346 ngU'CYi(ngay 31 thang12 nam 2016: 447 ngU'CYi).
2. KY KE TOAN, DO'NV! TI~N Te sO' Dl)NG TRONG KE ToAN
Ky k6 toan
Ky ke toan nam clla Cong ty dU'Q'cb~t dau tCl'ngay 01 thang 01 va ket thuc vao ngay 31 thang12 hang nam.
2.1
Dan vi ti6n t~ S(J' d....ng trong k6 toan
DO'n vi tien t$ dU'Q'c5Lr dl,lng trong ke toan la Dong Vi$t Nam (VND) do vi$c thu, chi Chll yeudU'Q'cthl,l'c hi$n b~ng dO'n vi tien t$ VND.
2.2
3. CHuAN MV'C vA CHE D9 KE ToAN Ap Dl)NG
3.1 ChuAn m....c va ch6 dQ k6 toan ap d....ng
Bao cao tai chfnh giCi'a nien do dU'Q'CI~p va trinh bay phu hQ'p v&i Che do ke toan doanhnghi$p ban hanh theo Thong tU' 56 200/2014ITT-BTC ngay 22 thang 12 nam 2014 clla BOTaiChfnh (Thong tU' 200/2014/TT-BTC) va Chuan ml,l'Cke toan Viet Nam.
Cong ty ap dl,lng che do ke toan doanh nghi$p Viet Nam ban Mnh theo Thong tU' 56200/2014ITT-BTC. Thong tU' nay c6 hi$u Il,l'c ap dl,lng cho nam tai chfnh b~t dau vao ho$c 5aungay 01 thang 01 nam 2015. Cong ty ap dl,lng cac chuan ml,l'C ke toan, thong tU' nay va cacthong tU' khac hU'&ng dan thl,l'C hi$n chuan ml,l'C ke toan clla BO Tai Chfnh trong vi$c I$p vatrinh bay Bao cao tai chfnh giCi'anien do.
3.2 Tuyen be,v6 vi~c tuan thti ChuAn m....c k6 toan va Ch6 dQ k6 toan
Ban T6ng Giam d6c Cong ty dam bao da tuan thll yeu cau clla cac chuan ml,l'Cke toan, Che doke toan doanh nghi$p Viet Nam dU'Q'cban hanh theo ThOng tU' 56 200/2014ITT-BTC cOng nhU'cac thong tU' hU'&ng dan thl,l'Chi$n chuan ml,l'Cke toan clla Bo Tai chfnh trong vi$c I$p Bao caotai chfnh.
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CONG TY CO PHAN CONG NGHII;P - D!CH VI,) - THU'ONG MAl NGQC NGHTAT~ng L9, rea nha Vietcombank, 565 Conq Truonq Me Linh, P. BE§nNghe, Ouan 1, TP. H6 Chf Minh
THUY~T MINH BAo cAo TAl CHiNH GIU'A NIEN DOCho ky kE§toan 6 thanq kE§tthuc VaGngay 30 thanq 06 narn 2017
Ban thuyet minh nay /a mot bOph(m khOng tM tach roi (jU'Q'C aoc cung voi esc beo cao tai chinh (jfnh kem.
4. cAc CHiNHSACHK~ ToAN CHUY~U
4.1 Coosa I~pbaocao tal chinhBao cao tai chfnh duoc I$p tren co sa kE§toan don tlch (tru' cac thOng tin lien quan dE§ncaclu6ng tien).
4.3
4.2 Gia djnh hoat dQng lien tuc,
Bao cao tai chfnh rieng duoc lap tren co sa hoat dong lien tuc. T<;1inqay I$p bang can d6i kE§toan, no ng~n han da VU'Q'tqua tai san ng~n han 11362.672.779.994 VND (ngay 1 thanq 1 narn2017 113130.669.858.193 VND). HO'n nl}a, Cong ty co cac khoan vay dang ke can tai tai trQ'trong vong 12 thang kE§tiE§p(xem ThuyE§tminh 5.21). Gia tri cua gia dinh hO<;1tdong lien tl,JCsudl,Jng trong vi$c I$p bao cao tai chfnh nay cO' ban tuy thuoc VaG kha nang cua Cong ty c6 thet<;10ra du dong tien cho cac hO<;1tdong cua mlnh va vi$c cac ngan hang tiep tl,JCduy trl d~y duva thich hoopcac h<;1nm(fc Un dl,mg nh~m giup Cong ty c6 the thanh toan cac khoan nO'phai trakhi dE§nh<;1nva duy trl Sl,J't6n t<;1iva hO<;1tdong lien tl,JCcua Cong ty trang mot tU'O'ng lai c6 thedl,J'kien trU'oc dU'Q'c.
T<;1ithai diem I$p bao cao nay, khong c6 Iy do gl de Ban Tong Giam d6c tin r~ng Cong ty khongt<;10du dong tien va cac ngan hang se kh6ng tiep tl,JCcung d~p d~y du cac h<;1nm(fc tin dl,Jng.
Cac giao dich b~ngngo~i t~
Trang ky, cac nghi$p Vl,Jphat sinh b~ng d6ng tien kMc voi VND dU'Q'cquy doi ra VND theo tygia giao dich thl,J'cte t<;1ithai diem pMt sinh nghi$p Vl,J.Vao thai diem ket thuc ky ke toan, Congty chU'a danh gia l<;1icac khoan ml,JCtien t$ c6 g6c ngo<;1it$.
Chenh I$ch ty gia phat sinh trong ky tCfcac giao dich b~ng ngo<;1it$ dU'Q'cghi nh$n VaGdoanhthu hO<;1tdong tai chfnh ho~c chi phf tai chfnh. Chenh I$ch ty gia do danh gia l<;1icac khoan ml,JCtien t$ c6 g6c ngo<;1it$ t<;1ingay ket thuc ky ke toan sau khi bu trCf chenh I$ch tang va chenhI$ch giam dU'Q'cghi nh$n VaGdoanh thu hO<;1tdong tai chfnh ho~c chi phf tai chfnh.
4.4 Ti6n va cac khoan tlJ'O'ngdlJ'O'ngti6nTien bao g6m tien m~t, tiEln gui ngan hang khong ky h<;1nva tien dang chuyen. Cac khoantU'O'ng dU'O'ng tien 113cac khoan d~u tU' ng~n h<;1nc6 thai h<;1nthu h6i khong qua 3 thang ke tCfngay d~u tU', c6 kh8 nang chuyen doi de dang thanh mot IU'Q'ngtien xac dinh va khong c6 rui rotrang vi$c chuyen doi thanh tien t<;1ithai diem bao cao.
4.5 Cac khoan dau tlJ' tai chinh
Cac khoan dau tlJ' nlim giiP d6n ngay dao h~n
Khoan d~u tU' dU'Q'cphan IO<;1i113n~m gil} den ngay dao h<;1nkhi Cong ty c6 '1 dinh va kha nanggil} den ngay dao h<;1n.Cac khoan d~u tU' n~m gil} den ngay dao h<;1nbao g6m: cac khoan tiengui ngan hang c6 ky h<;1nva cac khoan cho vay n~m gil} den ngay dao h<;1nvoi ml,JCdfch thu laihang ky va cac khoan d~u tU' n~m gil} den ngay dao h<;1nkhac.
Cac khoan d~u tU' n~m gil} den ngay dao hc;1ndU'Q'Cghi nh$n ban d~u theo gia g6c bao g6mgia mua va cac chi phf lien quan den giao dich mua cac khoan d~u tU'. Sau ghi nh$n ban d~u,cac khoan d~u tU' nay dU'Q'cghi nh$n theo gia tri c6 the thu h6i. Thu nh$p lai tCf cac khoan d~utU' nam gil} den ngay dao h<;1nsau ngay mua dU'Q'cghi nh$n tren Bao cao ket qua hO<;1tdongkinh doanh tren cO' sa dl,J'thu. Lai dU'Q'c hU'ang trU'oc khi Cong ty n~m gil} dU'Q'cghi giam trCfVaGgia g6c t<;1ithai diem mua.
Khi c6 cac b~ng ch(fng ch~c ch~n cho thay mot ph~n ho~c toan bo khoan d~u tU' c6 the khongthu h6i dU'Q'Cva 56 ton that dU'Q'Cxac dinh mot cach dang tin c$y thl ton that dU'Q'Cghi nh$n VaGchi phf tai chfnh trong ky va giam trCf trl,J'ctiep gia tri d~u tU'.
Khi thanh 1'1mot khoan d~u tU', ph~n chenh I$ch gil}a gia tri thanh 1'1 thu~n va gia tri ghi sodU'Q'Ch<;1chtoan VaGthu nh$p ho~c chi phI.
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CONG TV CO PHAN CONG NGHII;P - D!CH vu - THU'ONG MAl NGQC NGHiATang L9, rea nha Vietcombank, so 5 Cong Tnronq Me Linh, P. Ben Nqhe, Ouan 1, TP. Ha Chi Minh
THUYET MINH BAo cAo TAl CHiNH GllfA NIENDOCho ky ke toan 6 thanq ket thuc VaGnqay 30 thang 06 narn 2017Ban thuyet minh nay fa me')tbe')phi)n kh6ng the tach ro! oU'Q'C doc cung voi cac Mo cao tei chinh dinh kern.
cac khoan eho vay
Cac khoan cho vay diroc xac dinh theo gia goc trCrcac khoan dl,J'phonq phai thu kho doi. DI,J'phonq phai thu kho doi cua cac khoan cho vay duoc lap can cu VaGdl,J'kien muc t6n that coth~ xay ra.
cac khoan d~u tU'vao eong ty eon
Cong ty con la doanh nqhiep chiu SI,J'ki~m scat cua Cong ty. Viec ki~m scat dat duoc khi Conqty co kha nang ki~m scat cac chlnh sach tai chlnh va hoat dong cua doanh nqhiep nhan dau tunham thu dLl'O'cIO'iIch kinh te tCrcac hOc;ltdong cua doanh nghi$p do.
Cac khoan dau tLl' VaG cong ty con dLl'O'cghi nh$n ban dau theo gia goc, bao gam gia muaho~c khoan gop von cong cac chi phi lien quan trl,J'ctiep den vi$c dau tLl'. TrLl'ang hO'p dau tLl'bang tai san phi ti~n t$, gia phi khoan dau tLl' dLl'O'cghi nh$n theo gia tri hO'p 19cua tai san phiti~n t$ tc;lithai di~m phat sinh.
c6 t(J'c va IO'inhu$n cua cac ky trLl'ac khi khoan dau tLl' dLl'O'cmua dLl'O'chc;lchtoan giam gia tricua chlnh khoan dau tLl' do. c6 tuc va IO'i nhu$n cua cac ky sau khi khoan dau tLl' dLl'O'cmuadLl'O'cghi nh$n doanh thu. c6 tuc dLl'O'c nh$n bang c6 phieu chi dLl'O'ctheo d6i so ILl'O'ngc6phieu tang them, khong ghi nh$n gia tri c6 phieu nh$n dLl'O'c.
DI,J'phong t6n that cho cac khoan dau tLl' VaG cong ty con dLl'O'ctrlch I$p khi cong ty con bi 10vai muc trlch I$p bang chenh I$ch giCravon gop thl,J'cte cua cac ben tc;licong ty con va von chus6' hCru thl,J'cco nhan vai ty 1$gop von cua Cong ty so vai t6ng so von gop thl,J'cte cua cac bentc;licong ty con.
Tang, giam so dl,J'phong t6n thflt dau tLl' VaGcong ty con can phai trlch I$p tc;lingay ket thuc kyke toan va dLl'O'Cghi nh$n VaGchi phi tai chlnh.
4.6 Cae khoan phai thu
Cac khoan nO'phai thu dLl'O'cphan anh theo gia goc trCrdi dl,J'phong phai thu kho doi.
Vi$c phan 10c;licac khoan phai thu la phai thu khach hang va phai thu khac dLl'O'cthl,J'chi$n theonguyen tck sau:
Phai thu cua khach hang phan anh cac khoan phai thu mang tfnh chat thLl'O'ngmc;li phatsinh tCrgiao dich co tfnh chflt mua - ban giCra Cong ty va ngLl'ai mua la dO'n vi doc I$p vaiCong ty.Phai thu khac phfln anh cac khoan phai thu khong co tfnh thLl'O'ngmc;li, khong lien quanden giao dich mua - ban.
D!), phong nO' phai thu kho doi th~ hi$n phan gia tri dl,J'kien bi t6n thflt do cac khoan phfli thukhong dLl'O'ckhach hang thanh toan phat sinh doi vai so dLl' cac khoan phai thu tc;lithai di~mI$p Bang can doi ke toano Vi$c trlch I$p ho~c hoan nh$p khoan dl,J'phong nO' phai thu kho doidLl'O'cghi nh$n VaGchi phi quan 19doanh nghi$p tren bao cao ket qua hOc;ltdong kinh doanh.
4.7 Hang t6n kho
Hang tan kho dLl'O'cghi nh$n theo gia thflp hO'n giCra gia goc va gia tri thuan co th~ thl,J'chi$ndLl'O'c.
Gia goc hang tan kho dLl'O'cxac dinh nhLl' sau:- Nguyen v$t li$u, cong Cl,ldl,lng Cl,l, hang hoa: bao gam chi phi mua va cac chi phi lien quan
tr!),c tiep khac phat sinh d~ co dLl'O'chang tan kho 6' dia di~m va trc;lngthai hi$n tc;li.- Thanh pham: bao gam chi phi nguyen v$t li$u, nhan cong trl,J'c tiep va chi phi san xuflt
chung co lien quan trl,J'ctiep den qua trlnh san xuat.- Chi phi san xuat kinh doanh d6' dang: bao gam chi phi chi phi nguyen v$t li$u, nhan cong
trl,J'ctiep va chi phi san xuflt chung.
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CONG TY co PHANCONG NGHIEP - DICHVU - THU'ONG MAl NGOC NGHTAT~ng L9, Taa nhaVietcombank, so '5 Con'gTrLJ'&ngMe Linh, P. Ben Nghe, Ouan 1, TP. Ho Chi Minh
THUY~T MINH BAo cAo TAl CHiNH GIO'A NII~NDOCho ky ke toan 6 thanq ket thuc vao ngay 30 thanq 06 narn 2017Ban thuy~t minh nay la m¢t b¢ ph~n khOng th~ tach roi dU'Q'CdQCcunq voi esc beo cao tai chinh atnn kern.
Gia tri thuan co thll thtrc hien dU'oocla gia ban uoc tfnh cua hang ton kho trong ky san xuat,kinh doanh blnh thU'6'ngtru chi phi U'&Ctinh dll hoan thanh va chi phi U'&Ctfnh can thiet choviec tieu thu chunq.
Gia tri hang ton kho duo'c tinh theo phuonq phap nhap tnroc, xuat truce va duoc hach toantheo phuonq phap ke khai thU'6'ngxuyen.
Dl,J'phonq qiarn gia hang ton kho duoc I$p cho tung mat hang ton kho co gia goc lon hon giatr] thuan co thll thuc hi$n duoc. Tang, giam so dU'dl,J'phang giam gia hang ton kho c~n phaitrich Ic;iptC;lingay ket thuc ky ke toan dU'oocghi nhc;invaGgia von hang ban.
NFIII11
4,8 Chi phi tra trU'C1c
Chi phi tra trLJ'&cbao gam cac chi phi thl,J'cte da phat sinh nhU'ngco lien quan den ket qua hOC;ltdong san xuefltkinh doanh cua nhieu ky ke toanoChi phi tra trU'&ccua Cong ty bao gam cac chiphi sau:
-I
Congc~,d~ng c~
Cac cong Cl,J,dl,JngCl,Jda dU'a vaG SLYdl,JngdU'oocphan bo vaG chi phi theo phU'O'ngphapdU'6'ngthang v&i th6'i gian phan bo khong qua 36 thang.
4_9 Tai san cO dinh hffu hinh
Tai san co dinh hO'uhlnh dU'oocthll hi$n theo nguyen gia tru hao man lOyke. Nguyen gia taisan co dinh hO'uhlnh bao gam toan bOcac chi phi ma Cong ty phai be ra dll co dU'ooctai sanco dinh tinh den th6'i dillm dU'atai san do vaGtrC;lngthai s~n sang SLYdl,Jng.Cac chi phi phatsinh sau ghi nhc;inban d~u chi dU'oocghi tang nguyen gia tai san co dinh neu cac chi phi naych~c ch~n lam tang Iooiich kinh te trong tU'O'nglai do SLYdl,Jngtai san do. Cac chi phi phat sinhkhong thea man dieu ki$n tren dU'oocghi nh$n la chi phi san xueflt,kinh doanh trong kyo
Khi ban hay thanh Iy tai san, nguyen gia va gia tri hao man lOyke cua tai san dU'oocxoa sotrong bao cao tai chinh va befitky cac khoan lai 10 nao phat sinh do vi$c thanh Iy deu dU'oochC;lChtoan vaGbao cao ket qua hOC;ltdong kinh doanh.
Khau hao tai san co dinh hO'uhlnh dU'ooctinh theo phU'O'ngphap khau hao dU'6'ngthang theoth6'i gian hO'uich U'&Ctinh cua cac tai san nhU'sau:
~Na:HI~Wi~ T(
J!~T
So nam
Nha cLYa,vc;itkien trucMay moc thiet biPhU'O'ngtien vc;intaiThiet bi dl,JngCl,Jquan Iy
4_10 Tai san cO dinh thue tai chinh
5-255 -155 -105-8
Thue tai san dU'oocphan IOC;lila thue tai chinh neu ph~n I&n rui ro va Iooiich g~n lien v&i quyensa hO'utai san thuoc ve ngU'6'idi thue. Tai san co dinh thue tai chinh dU'oocthll hien theonguyen gia tru hao man lOyke. Nguyen gia tai san co dinh thue tai chinh la gia thap hO'ngiO'agia tri hoopIy cua tai san thue tC;lith6'i dillm khai d~u cua hoopdong thue va gia tri hien tC;licuakhoan thanh toan tien thue toi thiE§u.
Tai san co dinh thue tai chinh dU'oockhau hao theo phU'O'ngphap dU'6'ngthang dl,J'atren thaigian hO'udl,JngU'&ctfnh. So nam khau hao cua cac IOC;litai san co dinh thue tai chinh nhU'sau:
So nam
May moc thiet biPhU'O'ngtien vc;intai
05 -1510
19
CCNG TV co PHAN CCNG NGHII;P - D!CH Vl,J- THLYONGMAl NGOC NGHiAT~ng L9, rea nha Vietcombank, s6 5 Conq Truonq Me Linh, P. B~n Nghe, Ouan 1,TP. Ha Chi Minh
THUYET MINH BAo cAo TAl CHINH GIO'A NII~N£)0Cho ky k~ toan 6 tMng k~t thuc vao ngay 30 thanq 06 nam 2017Ban thuy{Jtminh nay /a m{)t b{) ph(ln khOng th~ tach rol dU'Q'Caoc cung voi esc beo cao tei chfnh dfnh kem.
4.11 Tal san cO dinh vo hinh
Tai san c6 djnh va hlnh duoc the hien theo nguyen gia tnr hao man lOyk~. Nguyen qia tal sanc6 dinh va hlnh bao gam toan bo cac chi phi rna Cang ty phai be ra de co duoc tai san c6 d[nhtfnh d~n thai diem dU'atai san do vao tranq thai s~n sang SLYdunq. Chi phi lien quan d~n taisan c6 dinh va hlnh phat sinh sau khi ghi nhan ban d~u dU'O'cghi nhan la chi phi san xuat, kinhdoanh trong ky tnr khi cac chi phi nay g~n li~n voi mot tai san c6 dinh va hlnh Cl)the va lamtang IO'iIch kinh t~ tlf cac tai san nay.
Khi tai san c6 dinh va hlnh dU'O'cban hay thanh Iy, nguyen gia va gia tri hao man lOyk~ dU'O'cxoa s6 va lai, 10pMt sinh do thanh Iy dU'O'cghi nMn vao thu nh$p hay chi phi trong kyo
Tai san c6 dinh va hlnh cLlaCang ty bao gam:
Quyen SLYd'lng dat
Quy~n SLYdl)ng dcfitla toan bo cac chi phi thl,l'ct~ Cang ty da chi ra co lien quan trl,l'cti~p tai datSLYdl,Jng,bao gam: ti~n chi ra de co quy~n SLYdl,Jngdat, chi phi cho d~n bu, giai phong m~tb~ng, san Icfipm~t b~ng, Ie phi tmac bc;l,... Quy~n SLYdl,Jngdat dU'O'ckhau hao theo phU'O'ngphap dU'angth~ng trong vong 37 nam.
Phan mam may tinh
Gia mua cLlaph~n m~m may tfnh ma khang phai la mot bOph$n g~n k~t vai ph~n cling co lienquan thl dU'O'cv6n hoa. Nguyen gia cLlaph~n m~m may tfnh la toan bo chi phi ma Cang ty dachi ra tfnh d~n thai diem dU'a ph~n m~m vao SLYdl,Jng.Ph~n m~m may tfnh dU'O'ckhcfiuhaotheo phU'O'ngphap dU'angth~ng trong vong 3-6 nam.
4.12 Chi phi xay d.."ngcO'ban d60dang
Chi phi xay dl,l'ngcO'ban do dang phan anh cac chi phi lien quan trl,l'cti~p (bao gam ca chi philai vay co lien quan phu hO'pvai chlnh sach k~ toan cLlaCang ty) d~n cac tai san dang trongqua trlnh xay dl,l'ng,may mac thi~t bi dang I~p d~t de phl)CVI)cho ml)Cdlch san xuat, cho thueva quan Iy cOngnhU'chi phi lien quan d~n viec sLYachua tai san c6 dinh dang thl,l'chien. Cactai san nay dU'O'cghi nh$n theo gia g6c va khang dU'O'ctfnh khau hao.
4.13 Cac khoan nQ'phai tra va chi phi phciitra
Cac khoan nO'phai tra va chi phi phai tra dU'O'cghi nh$n cho s6 ti~n phai tra trong tU'O'nglai lienquan d~n hang hoa va dich VI)da nh$n dU'O'c.Chi phi phai tra dU'O'cghi nh$n dl,l'atren cac U'&ctfnh hO'PIy v~ s6 ti~n phai tra.
Viec phan 10c;licac khoan phai tra la phai tra ngU'ai ban, chi phi phai tra va phai tra khac dU'O'cthl,l'chien theo nguyen t~c sau:
Phai tra ngU'ai ban phan anh cac khoan phai tra mang tfnh chat thU'O'ngmc;liphat sinh tlfgiao dich mua hang hoa, dich Vl,J,tai san va ngU'aiban la dO'nvi doc I$pvai Cang ty.Chi phi phai tra phan anh cac khoan phai tra cho hang hoa, dich VI)da nh$n dU'O'ctlf ngU'aiban ho~c da cung cap cho ngU'aimua nhU'ngchU'achi tra do chU'aco hoa dO'nho~c chU'adu ha sO', tai lieu k~ toan va cac khoan phai tra cho ngU'ai lao dong v~ ti~n IU'O'ngnghTphep, cac khoan chi phi san xucfit,kinh doanh phai trlch tmac.Phai tra khac phan anh cac khoan phai tra khang co tfnh thU'O'ngmc;li,khang lien quan d~ngiao dich mua, ban, cung cap hang hoa dich Vl,J.
4.14 Ti~n IwO'ng
Ti~n IU'O'ngphan b6 vao chi phi trong nam dU'O'ccan cli vao mlic IU'O'ngva cac khoan phI) ccfipda dU'O'cthea thu$n tren HO'pdang lao dong.
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Cl>NG TY co PHAN Cl>NG NGHIEP - DICH VU - THlJONG MAl NGOC NGHTATang L9, Tea nha Vietcombank, 50'5 Con'g TrU'&ng Me Linh, P. Ben Nghe, Ouan 1, TP. H6 Chi Minh
THUYET MINH BAo cAo TAl CHiNH GIO'A NII~NDQCho ky ke toan 6 thanq ket thuc vao ngay 30 thanq 06 nam 2017
Ban thuy6t minh nay la mo! bO phf!Jn khong tM tach ro! ClU'Q'CClQccung voi esc beo CaD tei chinh Cfinh kern.
4.15 Cac khoan trich theo hlang
Bao hiem xa hoi duoc trlch tren tiEln IU'O'ngtheo hop d6ng lao dong vao chi phi la 18% va trlfIU'O'ngcan bo cong nhan vien la 8%. Theo quyet dinh so 595/Q£)-BHXH ngay 14/04/2017, tlfngay 01/06/2017, Bao hiem xa hoi duoc trlch tren tiEln IU'O'ngtheo hop d6ng lao dong vao chiphi la 17,5% va tnr IU'O'ngcan bo cong nhan vien la 8%.
Bao hiem y te duoc trfch tren IU'O'ngvao chi phi la 3% va trlf vao IU'O'ngcan bo cong nhan vienla 1,5%.
Bao hiem that nqhiep dU'O'c trlch tren IU'O'ngvao chi phi la 1% va trlf vao IU'O'ngcan bo congnhan vien la 1%.
Kinh phi cong doan dU'O'ctrlch tren IU'O'ngvao chi phi la 2%.
4.16 vim gop chu sc1hfru
Von g6p clla chll sa hCPudU'O'cghi nh~n theo so von thl,J'cte da g6p clla cac co dong.
Th~ng dU'von co phanTh~ng duovon co phan dU'O'cghi nh~n theo so chenh I$ch giCPagia phat hanh va m$nh gia cophieu khi phat hanh Ian dau, phat hanh bo sung, chenh I$ch giCPagia tai phat hanh va gia tri sosach clla co phieu quy va cau phan von clla trai phieu chuyen doi khi dao h';In. Chi phi trl,J'ctieplien quan den vi$c phat hanh bo sung co phieu va tai phat hanh co phieu quy dU'O'cghi giamth~ng duovon co phan.
Khi mua I~i co phieu do Cong ty phat hanh, khoan tien tra bao g6m ca cac chi phi lien quanden giao dich dU'O'cghi nh~n la co phieu quy va dU'O'cphan anh la mot khoan giam tn)' trongvon Chll sa hCPu.Khi tai phat hanh, chenh I$ch giCPagia tai phat hanh va gia so sach clla cophieu quy dU'O'cghi vao khoan ml,lC"Th~ng duovon co phan".
Cae quy
Cac quy dU'O'ctrlch I~p va sUodl,lng theo £)ieu 1$Cong ty.
4.17 PhanphOi lQ'inhu~n
LO'i nhu~n sau thue thu nh~p doanh nghi$p dU'O'cphan phoi cho cac co dong sau khi da trlchI~p cac quy theo £)ieu 1$clla Cong ty cOng nhU' cac quy dinh clla phap lu~t va da dU'O'c£)~i hoid6ng co dong phe duy$t.
Vi$c phan phoi IO'inhu~n cho cac co dong dU'O'ccan nhilc den cac khoan ml,lCphi tien t$ namtrong IO'inhu~n sau thue chU'a phan phoi c6 the anh hU'ang den luang tien va kha nang chi traco tLrC nhU' lai do danh gia I~i tai san mang di g6p von, lai do danh gia I~i cac khoan ml,lC tient$, cac cong Cl,ltai chlnh va cac khoan ml,lC phi tien te khac.
Co tLrCdU'O'cghi nh~n la nO'phai tra khi dU'O'c£)~i hOi dong co dong phe duyet.
21
CONG TY co PHAN CONG NGHI~P - DICHVU - THLfONG MAl NGOC NGHTATang L9, Toa nha Vietcombank, 56·5 Con·gTrU'6>ngMe Linh, P. Biln Nghe, Ouan 1, TP. Ho Chi Minh
THUYET MINH BAo cAo TAl CHiNH GUJA NII~N£)0Cho ky kil toan 6 thanq kilt thuc VaGngay 30 thanq 06 narn 2017Ban thuyiJt minh nay la m(Jt b(Jpht)n kh6ng th{J tach rot c1U'Q'cooc cung voi esc beo cao tei chfnh dtnh kern.
4.18 Doanhthu
Doanhthu banhang
Doanh thu ban hang dU'Q'cghi nhan khi dong thai thea man tat ca narn (5) di~u kien sau:
(a) Cong ty da chuyen giao phan Ian rui ro va lQ'i ich gan Ii~n voi quyen so hCfusan pharnhoac hang h6a cho ngU'aimua.
(b) Conq ty khong can nam giCfquyen quan Iy hang h6a nhu ngU'ai so hCfuhang h6a hoacquyen kiem scat hang h6a.
(c) Doanh thu duoc xac dinh tU'O'ngd6i chac chan.(d) Cong ty da thu dU'Q'choac se thu duoc lQ'iIch kinh til tli giao dich ban hang.(e) Xac dtnh duoc chi phi lien quan den giao dich ban hang.
Ti6n Iii
Ti~n lai dU'Q'cghi nhan tren co so don tlch, duoc xac dinh tren 56 dU'cac tai khoan ti~n gtii valai suat thl,.l'cte tling kyo
co twc va Igi nhu~ndll'gc chia
Co t(J'cva lQ'inhu~n dU'Q'cchia dU'Q'cghi nh~n khi Cong ty dU'Q'cquy~n nh~n co t(J'cho$c lQ'inhu~n tli viec g6p v6n. Co t(J'cdU'Q'cnh~n b~ng co phieu chi dU'Q'ctheo d6i 56 1U'Q'ngco phiilutang them, khong ghi nh~n gia tri co phiilu nh~n dU'Q'c.
Chi phi di vay bao gam lai tien vay va cac chi phi khac phat sinh lien quan trl,.l'ctiep den khoanvay.
4.19 Chi phi di vay
Chi phi di vay dU'Q'cghi nh~n VaGchi phi tai chinh trong nam trli khi chi phi di vay lien quantrl,.l'ctiep den viec dau tU'xay dl,.l'ngho$c san xuat tai san do dang dU'Q'ctinh VaGgia tri cua taisan d6 (dU'Q'cv6n h6a). Viec von hoa chi phi di vay se cham d(J'tkhi cac hO<;ltdong chu yeu canthiet cho viec chuan bi dU'atai san do dang VaGsti dl,mgho$c ban da hoan thanh.
4.20 Thueho~tdQng
Mot khoan thue dU'Q'cxem la thue hO<;ltdong khi ben cho thue van dU'Q'chU'angphan Ian cacquy~n lQ'iva phai chiu rui ro v~ quy~n so hCfutai san.
Chi phi thue hO<;ltdong dU'Q'cghi nh~n VaGbao cao ket qua hO<;ltdong kinh doanh phat sinhtrong suot thai gian thue theo phU'O'ngphap dU'angth~ng dl,.l'aVaGthai h<;lncua hQ'pdong thue.
4.21 Thu6thu nh~pdoanhnghi~p
Chi phi thue thu nh~p doanh nghiep bao gam thue thu nh~p doanh nghiep hien hanh va thuethu nh~p doanh nghiep hoan 1<;Ii.
Thue thu nh~p hi{jn himh
Thuil thu nh~p hien himh la khoan thue dU'Q'ctinh dl,.l'atren thu nh~p tinh thuil. Thu nMp tinhthue chenh lech so vai lQ'inhu~n ke toan 113do di~u chinh cac khoan chenh lech t<;lmthai giCfathue va ke toan, cac chi phi khong dU'Q'ctrli cOngnhU'di~u chinh cac khoan thu nh~p khongphai chiu thue va cac khoan 10 dU'Q'cchuyen.
22
- - . - - -----------
CCNG TY co PHAN CCNG NGHI~P - DICH VU - THLJONG MAl NGOC NGHIAT~mg L9, Tea nha Vietcombank, s6·5 Conq Tnronq Me Linh, P. Biln Nghe, ouan 1, TP. Ho Chf Minh
THUYET MINH BAo cAo TAl CHiNH GIO'A NII~N£)QCho ky kil toan 6 thanq kilt thuc vao ngay 30 thanq 06 narn 2017
Ban thuy~t minh nay la mot bOph~n khOng th~ tach roi awc doc cung voi esc beo cao tei chfnh dtntt kern.
Thue thu nh~phoan /{1i
Thue thu nhap hoan lai la khoan thue thu nhap doanh nghi$p se phai nop hoac se duoc hoanlai do chenh I$ch tarn thai giCPagia tr] ghi so cua tai san va no phai tra cho rnuc dfch lap Baocao tai chfnh va co sa tfnh thue thu nhap. Thue thu nhap hoan lai phai tra duoc ghi nhan chotat ca cac khoan chenh I$ch tarn thai chiu thue. Tai san thuil thu nhap hoan lai chi dU'O'cghinh$n khi ch~c ch~n trong tU'O'ng lai se c6 100inhu$n tfnh thuil de sl} dl,lng nhCPngchenh I$ch tC;lmthai dU'O'ckhau tni nay.
Gia tri ghi so cua tai san thue thu nh$p doanh nghi$p hoan lC;lidU'O'cxem xet lC;livaG ngay ketthuc ky tai chfnh va se dU'O'cghi giam diln mLrc dam bao ch~c ch~n c6 du 100inhu$n tfnh thuilcho phep 100ifch cua mot ph~1nho$c toan bo tai san thuil thu nh$p hoan lC;lidU'O'csl} dl,lng. Cactai san thue thu nh$p doanh nghi$p hoan lC;lichU'a dU'O'cghi nh$n trU'oc day dU'O'cxem xet lC;livaG ngay ket thuc ky tai chfnh va dU'O'cghi nh$n khi ch~c ch~n c6 du 100inhu$n tfnh thue de c6the sl} dl,lng cac tai san thuil thu nh$p hoan lC;lichU'a ghi nh$n nay.
Tai san thue thu nh$p hoan lC;liva thue thu nh$p hoan lC;liphai tra dU'O'cxac dinh theo thuil suatdl,f tfnh se ap dl,lng cho nam tai san dU'O'cthu hoi hay nO'phai tra dU'O'cthanh toan dl,fa tren cacmLrc thue suat c6 hi$u Il,fc tC;lingay ket thuc ky tai chfnh. Thuil thu nh$p hoan lC;lidU'O'cghi nh$nVaG Bao cao kilt qua hOC;ltdong kinh doanh va chi ghi trl,fc tiilp VaGv6n chu sa hCPukhi khoanthuil d6 lien quan diln cac khoan ml,lCdU'O'cghi th~ng VaGv6n chu sa hCPu.
Tai san thue thu nh$p hoan lC;liva nO'thue thu nh$p hoan lC;liphai tra dU'O'cbu tni khi:Cong ty c6 quyen hOOpphap dU'O'cbu tni giCPatai san thue thu nh$p hi$n hanh voi thuil thunh$p hi$n hanh phai nop; vaCac tai san thue thu nh~p hoan lC;liva thue thu nh~p hoan lC;lipMi tra nay lien quan den thuilthu nh$p doanh nghi$p dU'O'cquan 19bai cung mot cO'quan thue:- £>6ivoi cung mot dO'nvi chiu thue; ho$c
Cong ty dl,f dinh thanh toan thue thu nh~p hi$n Mnh phai tra va tai san thuil thu nh$phi$n hanh tren cO'sa thu~m ho$c thu hoi tai san dong thai voi vi$c thanh toan nO'pMi tratrong bing ky tU'O'ng lai khi cac khoan trong yeu cua thuil thu nh$p hoan lC;liphai tra ho$ctai san thue thu nh~p hoan lC;lidU'O'cthanh toan ho$c thu hoi.
Cac bao cao thuil cua Cong ty se dU'O'c kiem tra bai cO' quan thue. Do Sl,f ap dl,lng cua lu$tthuil cho tung 10C;linghi$p Vl,lva vi$c giai thfch, hieu cOng nhU' chap thu$n theo nhieu cach khacnhau nen s6 li$u cua bao cao tai chfnh c6 the se kMc voi s6 li$u cua cO'quan thue.
4.22 Bao cao bQ ph~n
Bo ph~n theo linh VI,fCkinh doanh 113mot ph~1nc6 the xac dinh rieng bi$t tham gia VaGqua trinhsan xuat ho$c cung cap san pham, dich Vl,l va c6 rui ro va 100ifch kinh til kMc voi cac bo ph~nkinh doanh khac.
BO ph$n theo khu VI,fCdia 19113mot phan c6 the xac dinh rieng bi$t tham gia VaGqua trinh sanxuat ho.;lc cung cap san pham, dich Vl,l trong phC;lmvi mot moi trU'ang kinh til Cl,lthe va c6 rui rova 100ifch kinh te khac voi cac bo ph~n kinh doanh trong cac moi trU'ang kinh til khac.
23
CCNG TY co PHAN CCNG NGHI~P - DICH VU - THU'ONG MAl NGOC NGHiATang L9, rea nha Vietcombank, so·5 Cong TrU'cYngMe Linh, P. Ben Nqhe, Ouan 1, TP. Ho Chf Minh
THUYET MINH BAo cAo TAl CHiNH GIO'A Nn~N£>0Cho ky ke toan 6 thang ket thuc VaGnqay 30 thanq 06 narn 2017
Ban thuyet minh nay /a m{)t b{) ph~n khOng tM tach rai oU'Q'Cdoc cung voi cac beo CaDtei chfnh dinh kem.
4.23 Cac ben lien quan
Cac ben dU'Q'ccoi la lien quan neu mot ben c6 kha nang kiern scat hoac c6 anh hU'&ng dangke doi v&i ben kia trong viec ra quyet dinh cac chfnh sach tai chfnh va hoat dong. Cac bencOng duoc xem la ben lien quan neu cunq chiu SI,J' kiem scat chung hay chiu anh hU'&ng dangke chung.
Cac ca nh~m/ conq ty sau day dU'Q'Cxem la cac ben c6 lien quan:
ca nhanl Cong ty
Cong ty Co phan PET Quoc teCong ty Co phan Thuc pharn Hong PhuCong ty Co phan Nhua P.E.T Viet NamCong ty Co phan N~p Toan CauCong ty TNHH MTV Baa bl Quoc te Ngoc NghiaCong ty TNHH Thit Ngon Quoc teCong ty TNHH Thit Ngon Quoc te La MaisonCong ty TNHH Hang tieu dung Thai LongHOi d6ng Quan tri, Ban Kiem soat, Ban Tong Giam doc
£),adi~m Quan h~
Vi$t NamVi$t NamViet NamVi$t NamVi$t NamVi$t NamVi$t NamVi$t Nam
Gong ty canGong ty canGong ty canGong ty canGong ty canGong ty canGong ty canGong ty can gian tiepThanh vien chu chat
\CHloi
5. THONG TIN sO SUNG CHO cAc KHOAN MUC TRiNH sAy TRONG SANG CAN £)01 K~ToAN Gll1A NII~N£)Q .
5.1 Ti~n va cac khoan twO'ng dwO'ng ti~n
Tie!n matTie!n gU:i ngan hang-VND-USD-EUR
(*)
30/06/2017VND
204.995.750
8.644.673.5484.806.425.825
155.106.24913.811.201.372
01/01/2017VND
591.605.043
35.675.785.8061.723.989.182155.228.231..........................••...•..,.•.•.....•- _ .
38.146.608.262
(*) Chi tiet so dU' ti~n gll'i ngan hang c6 goc ngo<;lit$ vao ngay 30 thang 06 nam 2017:
Ti~n gll'i ngan hang- USD-EUR
Goc ngo<;lit$
211.959,186.504,22
TU'O'ngdU'O'ngVND
4.806.425.825155.106.249.........................................._•..••.........................•••_ .......
4.961.532.074
24
CONG TY co PHAN CONG NGHIEP - DICH VU - THU'ONG MAl NGOC NGHiAT~mg L9, Tea nha Vietcombank, s6'5 Con'g Truo&ng Me Linh, P. Ben Nqhe, Ouan 1, TP. H6 Chf Minh
THUYET MINH BAo cAo TAl CHiNH GllfA NII~NDOCho ky ke toan 6 thang ket thuc vao nqay 30 thang 06 narn 2017
Ban thuy~t minh nay 113mt)t bt) ph{)n khOng th~ tach rai oU'Q'Caoc cling voi cac MD CaDtei chinh cJinhkern.
5.2 Cae khoan dau tlJ' tal ehinh
Cac khoan dau tu tal chfnh cua Cong ty bao g6m dau tu narn giCl'den nqay dao han va dau tug6p von vao don vi khac. Thong tin ve cac khoan dau tu tai chfnh cua Cong ty nhu sau:
5.2.1 DAu tlJ' n~m giw dtin ngay dao han30106/2017 01/01/2017
Gia gac Gia tr] ghi s6 Gia gac Gia tr] ghi s6VND VND VND VND
Ngan nenTien gLfi c6 ky han 158.032.861.111 158.032.861.111 148.032.861.111 148.032.861.111
Daih~nTien gLfi c6 ky han 10.000.000.000 10.000.000.000
158.032.861.111 158.032.861.111 158.032.861.111 158.032.861.111 ~\4l
Dau tu narn giCl'den ngay dao han bao g6m cac khoan tien gLfi c6 ky han tai cac Ngan hangthU'O'ng mai 1 nam (ngi§n han) c6 lai su~t tli 6,5%/nam den 6,9%/nam (Nam 2016: 6,3%/namden 6,9%/nam).
Trong d6, 56 duo tien gLfi c6 ky han ng~n han la 30.000.000.000 VND (Nam 2016:30.000.000.000 VND), da dU'Q'Cthe ch~p cho cac khoan vay clla Cong ty (xem thuyet minh 565.20). p. ~
=5.2.2 DAu tlJ' g6p van vao dan vi khac
Dau til vao cong ty conGong Iy Go phan PETQuae Ie (a)Gong Iy Go phan Tht,J'epham Hong Phu (b)Gong Iy Go phan Nht,J'aP.E.TViel Nam (e)Gong Iy Go phan N~pToan Gau (d)Gong Iy TNHH MTV Bao blQuae Ie NgQeNghia (e)Gong Iy TNHH Thit ngonQuae Ie (DGong ty TNHH Thit ngonQuae Ie La Maison (g)
30/06/2017 01/01/2017
Gia g6eVND
Gia triDI,I'phong hQ'pIy (*)
VND VND
....................................-.....Gia tri
Dl! phOng hQ'p Iy (*)VND VND
Gia g6cVND
78.400.000.000 (*) 78.400.000.000 (*)
81 000.000.000 (81.000.000.000) (*) 81.000.000.000 (81.000.000.000) (*)
116.005.724.000 (*) 116005724.000 (*)
98.400.000.000 (*) 98.400.000.000 (*)
115.000.000.000 (*) 115.000.000.000 (*)
66.000.000.000 (*) 66.000.000.000 (*)
66.000.000.000 (*) 66.000.000.000 (*)..........................................................................................................................................~-- - _ .
(*). ~ _ .._ .
620.805.724.000 (81.000.000.000) (*J620.805.724.000 (81.000.000.000)
(a) Theo Gi~¥ ch(rng nh$n dang ky doanh nghi~p s6 3900785589 ngay 8 thang 7 nam 2009 vathay doi Ian th(r 5 ngay 16 thang 2 nam 2012 do Sa Ke hoach va Dau tU' tTnhTay Ninh c~p,Cong ty da dau tU' 78.400.000.000 VND vao Cong ty Co phan PET Qu6c te, dat dU'Q'Cquyensa hCl'uva quyen bieu quyet la 98%. Tc;ii ngay 30 tMng 6 nam 2017, Cong ty da g6p dll v6n.Khoan dau tU' nay dU'Q'Cthe chcfip tai Ngan hang TMCP Ngoai thU'O'ngVi~t Nam de dam baocho cac khoan vay ng~n han clla Cong ty (xem Thuyet minh 5.21).
25
GONG TY G6 PHAN GONG NGHII;P - D!GH Vl,J - THU'ONG MAl NGOG NGHIAT~ng L9, Tea nha Vietcombank, so 5 Gong Tru'cyng Me Linh, P. BE§nNghe, Ouan 1, TP. Ho Ghi Minh
THUYET MINH BAo cAo TAl CHiNH GllrA NIENDOCho ky kE§toan 6 thanq kE§tthuc vao ngay 30 thanq 06 narn 2017
Ban thuy6t minh nay /a mot bOpht;m khOng thtJ tach ro! oU'Q'CoQccung voi cac MD CaDtei chinh (/fnh kern.
(b) Theo Bien ban hop Dai hoi dong c6 dong so 01/BBH/DHDGD/HPF/17 ngay 05/05/2017. Vong6p cua Gong ty vao Gong ty G6 phan Thuc pharn Hong Phu 11381.000.000.000 VND, ty 1$sahCfu 11398,29%, ty 1$kiem scat 11399,22%. Tai ngay 30/6/2017 Gong ty da g6p du von.
(c) Theo Gi€iy chunq nhan dang ky doanh nqhiep so 0301466108 nqay 4 thanq 2 narn 2008 vathay d6i I~n thli 11 nqay 13 thang 4 narn 2017 do Sa Ke hoach va D~u tu TP. Ho Chl Minhcap, Gong ty da d~u tu 23.388.000.000 VND vao Gong ty G6 Ph~n Nhua P.E.T Vi$t Nam, datduoc quyen sa hCfu va quyen bieu quyet 11399%. Tal ngay 30 thanq 6 narn 2017, Gong ty dag6p du von. Khoan d~u tU' nay dU'Q'cthE§chap tc;iiNgan hang TMGP Ngoc;iithU'O'ngViet Nam dedam bao cho cac khoan vay ng~n hc;incua Gong ty (xem Thuyet minh 5.21).
Theo Gi€iy chling nh~n dang ky doanh nghi$p so 3901102796 ngay 24 thang 5 nam 2012 vachling nh~n thay d6i I~n thli nh€it ngay 8 thang 10 nam 2015 do Sa Ke hOc;ichva D~u tU' tTnhTay Ninh cap, Gong ty da d~u tU' 98.400.000.000 VND vao Gong ty G6 ph~n N~p Toan G~u,dc;itdU'Q'cquyen sa hCfu va quyen bieu quyet 11399,39%. Tc;iingay 30 thang 6 nam 2017, Gongty da g6p du von.
(d)
Theo Gi€iy chling nh~n dang ky doanh nghiep so 3901208979 ngay 18 thang 08 nam 2015 vathay d6i I~n thli nh€it ngay 20 thang 04 nam 2016 do Sa ke hOc;ichva D~u tU' tTnhTay Ninh c€ip,Gong ty da d~u tU' 115.000.000.000 VND vao Gong ty TNHH MTV Bao bl Quoc te Ngoc Nghia,dc;itdU'Q'cquyen sa hCfu va quyen bieu quyet 113100%. Tc;iingay 30 thang 06 nam 2017, Gongty da g6p du von. Khoan d~u tU' nay dU'Q'Cthe chap tc;iiNgan hang TMGP Ngoc;ii thU'O'ngVietNam de dam bao cho cac khoan vay ng~n hc;incua Gong ty (xem Thuyet minh 5.21).
Theo Giay chling nh~n dang ky doanh nghiep so 0313681011 ngay 7 thang 3 nam 2016 do Sake hOc;iChva D~u tU' TP. Ho Ghi Minh cap, Gong ty da d~u tU' 66.000.000.000 VND vao Gong tyTNHH Thit Ngon Quoc te, dc;itdU'Q'Cquyen sa hCfu va quyen bieu quyet 113100%. Tc;iingay 30tMng 06 nam 2017, Gong ty da g6p du von.
(g) Theo Gi€iy chling nh~n dang ky doanh nghiep so 0314001727 ngay 8 tMng 9 nam 2016 do Sake hOc;ichva D~u tU' TP. Ho Ghi Minh c€ip, Gong ty da d~u tU' 66.000.000.000 VND vao Gong tyTNHH Thit Ngon Quoc te La Maison, dc;itdU'Q'cquyen sa hCfuva quyen bieu quyet 113100%. Tc;iingay 30 thang 06 nam 2017, Gong ty da g6p du von.
(e)
(f)
(*) Tc;iingay bao cao, Gong ty khong c6 thOng tin ve gia tri hQ'p Iy cua cac khoan d~u tU' nay.
5.3 Phai thu ngcin h~n cua khach hang
Phai thu cac ben lien quanGong ty G6 ph~n PET Quoc teGong ty G6 ph~n N~p Toan G~uGong ty G6 ph~n Nhl,l'a P.E.T Viet NamGong ty G6 ph~n Thl,l'c pham Hong PhuGong ty TNHH Hang tieu dung Thai LongGong ty TNHH MTV Bao bl Quoc te Ngoc NghiaGong ty TNHH Thit ngon Quoc teGong ty TNHH Thit ngon Quoc te La Maison
Phai thu cac khach hang khacGong ty TNHH Quoc te Unilever Viet NamGong ty TNHH NU'cYcgiai khat Sunstory PepsicoViet NamCae khach hang khae
30/06/2017VND
156.950.481.970111.334.853.95438.620.403.22125.042.011.67212.742.850.0005.643.916.0801.278.200.0006.668.899.433
32.123.440.2983.275.422.384
34.582.971.269428.263.450.281
01/01/2017VND
100.066.623.1071.638.615.000561.737.000
7.026.211.6727.807.010.000
31.834.880400.400.000
1.015.973.226
29.303.399.26921.261.164.915
40.103.047.068209.216.016.137
26
CONG TV CO PHAN CONG NGHIEP - DICH VU - THU'ONG MAl NGOC NGHiATflng L9, rea nha Vieteombank, 50·5 Con·g Tm6-ng Me Linh, P. Ben Nghe, Ouan 1, TP. Ho Chf Minh
THUYET MINH BAo cAo TAl CHiNH GllrA NII~NDQCho ky ke toan 6 thanq ket thuc VaGnqay 30 thanq 06 narn 2017Ban thuy(Jtminh nay la m{)t b{) pMn khOng th~ tach rai dU'Q'Cdoc cClngvoi cac beo cao tei chinh dinh kern.
5.4 Tra trU'oc cho ngU'ai ban ngiin han30/06/2017 01/01/2017
VND VND
Tra truoc cho ben lien quanCong ty TNHH MTV Bao bl ouoc te Ngoe Nghia 4.682.245.044Conq ty Co phan N~p Toan cau 2.631.668.850 25.000.000.000Conq ty TNHH Thit Ngon Ouoc Te 121.213.983
Tra trU'oc ngU'ai ban khacCong ty TNHH Thvonq rnai va San xuat Song 2.745.250.000 2.745.250.000ToanCaenhaeunge~pkhae 2.285.919.911 2.884.034.842
12.466.297.788 30.629.284.842
5.5 Phai thu v~ cho yay ngiin han~'c
30/06/2017 01/01/2017 ;'\VND VND !Ht
Phal thu cac ben lien quanCong ty Co phan Thuc pharn Hong Phu 508.600.000.000 557.100.000.000 .~
Cong ty TNHH Thit ngon Quoe te 49.450.000.000 32.550.000.000 ..~Cong ty TNHH Thit ngon Quoe te La Maison 70.700.000.000 49.500.000.000 ~Cong ty TNHH Hang tieu dung Thai Long 6.000.000.000 6.000.000.000
634.750.000.000 645.150.000.000
Khoan eho cac conq ty con vay kh6ng duoc dam bao va hU'ang lai su~t nam la 6,3% (Nam2016: tCr6,1% den 6,3%). Cae khoan vay nay e6 thai h<;3nthu hoi trong vang 12 thang ke tCrngay vay.
27
C6NG TY co PHAN C6NG NGHII;P - D!CH Vl,J - THU'ONG MAl NGQC NGHiAT~ng L9, Tea nha Vietcombank, s6 5 Cong Truonq Me Linh, P. Ben Nqhe, Ouan 1, TP. H6 Chi Minh
THUYET MINH sAo cAo TAl CHiNH GIO'A NII~N£>QCho ky ke toan 6 thang ket thuc vao nqay 30 thanq 06 narn 2017Ban thuy6t rninh nay /a rn(>tb(>ph~n kh6ng th~ tach rai oU'Q'CoQc cung vo! cac Mo cao tai chfnh dfnh kern.
5.6 Phai thu khac
5.6.1 Phai thu ngcin han khac30106/2017 01/01/2017
Gia tr] Dif ph6ng Gia tr] Dif ph6ngVND VND VND VND
107.197.272.501 90.063.975.001
1.503.215.000 137.261.250
2.334.166.944 208.775.000
183.225.000 24.150.000
300.000.000
200.000.000
Phai thu cac ben lien quanPhai thu lai cho yay ng~n han -Cong ty c6 phan Tturc pharnH6ng PhuPhai thu lai cho yay ng~n han -Cong ty TNHH Thit ngon Qu6c tePhai thu lai cho yay ng~n han -Cong ty TNHH Thit ngon Qu6c teLa MaisonPhai thu lai cho yay ng~n han -Cong ty TNHH Hang tieu dungThai LongPhai thu khac - Conq ty TNHHThit ngon Qu6c tePhai thu khac - Cong ty ce phanThuc pharn H6ng PhuPhai thu khac - Cong ty TNHH 1.000.000.000Hang tieu dung Thai Long
Phai thu cac t6 chLPCva canhan khacT<;im ling nhan vien (*)Lai phai thu tli ti~n gLi'iCac khoan phai thu ng~n h<;inkhacCQng
31.156.548.9907.562.069.3945.536.357.166
22.971.495.8004.496.263.1647.153.552.431
_c1-=-56.:...: • .::._77:....:2::..::....8:....:5c..:.4.:..::.9-=-9.::..._5 - 125.255.472.646
(*) Khoan phai thu nay phan anh t<;imling cho nhan vien d<;iidien Cong ty de mua nguyen Vc;ltlieu,trong d6 c6 mot khoan t<;imling tri gia 5.000.000.000 VND cho thanh vien Ban T6ng Giam d6ct<;iingay 30106/2017 (t<;iingay 01/01/2017 la 5.000.000.000 VND).
5.6.2 Phai thu dai h~n khac30106/2017
VND01/01/2017
VNDPhai thu cac t6 chLPCva ca nhan khacC~m c6, the ch~p, ky quy, ky CU'Q'C 9.891.222.680
9.891.222.6809.852.298.6809.852.298.680
28
CONG TV CO PHAN CONG NGHI~P - DICH VU - THU'ONG MAl NGOC NGHiATang L9, T6a nha Vietcombank, ses C6n·g TrLl'cYngMe Linh, P. Biln Nghe, Ouan 1, TP. Ho Chi Minh
THUYET MINH BAo cAo TAl CHiNH GIO'A NII~N£)0Cho ky ke toan 6 thanq kilt thuc vao nqay 30 thang 06 nam 2017
Ban thuyet minh nay la m{)t b{) ph(m khOng tM tach roi cuoc doc cung voi esc beo cao tai chinh mnh kern.
5.7 NQ'xau30/06/2017Gia tri co
Gia goe th~ thu 'h6iVND VND
0 ....phongVND
01/01/2017Gia tri co
Gia g6e th~ thu 'h6i 0 ....phongVND VND VND
Phai thu khach hangPhs; thu cae knech hang khaeCong ty Co phan 84.092.264 - (84.092.264) 84.092.264 - (84.092.264)NlJ'oC khoanqDaKaiCong ty TNHH 89.994.528 - (89.994.528) 89.994.528 - (89.994.528)Vang Billn DongCong ty Co phan 118.467.360 - (118.467.360) 118.467.360 - (118.467.360)Cong nghi$p MasanConq ty TNHH 37.573.800 - (37.573.800) 37.573.800 - (37.573.800)Thuonq mal DichVl,JMinh ouanCac khach hang 39.347.000 - (39.347.000) 39.347.000 - (39.347.000)khac
••• " ••••••••••••••••••••••••••••••••• M.. ••••••• ....................
369.474.952 - {369.474.952} 369.474.952 - {369.474.952}
5.8 Hang t6n kho30/06/2017 01/01/2017
Gia g6e 0 ....phong Gia g6e 0....phongVND VND VND VND
Hang mua dang di 16.884.114.012dlJ'cmgNguyen lieu, vat lieu 20.349.113.954 25.386.190.533Cong Cl,J,dl,JngCl,J 2.086.703.874 132.730.090Chi phi san xuat, kinh 13.177.306.794 12.804.765.021doanh do dangThanh pham 9.606.892.759 9.380.908.427Hang h6a 224.436.865 237.153.286
45.444.454.246 64.825.861.369
5.9 Chi phi tra trll'ae
5.9.1 Chi phi tra trll'ae ngin han30/06/2017
VND01/01/2017
VND
2.875.069.742....................................................2.875.069.742
1.332.662.6691.332.662.669
Chi phi conq Cl,Jdl,JngCl,J
5.9.2 Chi phi tra trll'ae dai h~n30/06/2017
VND01/01/2017
VND
C6ng Cl,J,dl,JngCl,JNhan hi$u thU'O'ngmQi
6.017.960.054 8.217.027.14416.275.000.000. _ .
24.492.027.144
29
•••••••••••••••••••••••••••••• H .
6.017.960.054
--------------------
CCNG TY cC PHANCCNG NGHIEP - DICHVU - THU'ONG MAl NGOC NGHiATang L9, Toa nha Vietcombank, s6'5 C6n'gTrU'6>ngMe Linh, P. Ben Nghe, Ouan 1, TP. He Chf Minh
THUYET MINH BAo cAo TAl CHiNH GllrA NIENDOCho ky ke toan 6 thanq ket thuc vao ngay 30 thanq 06 nam 2017Ban thuyiJt minh nay la mot bOph(m khOng th~ tach rai auoc doc cung voi cac Mo ceo tai chinh (ffnh kern.
5.10 Thu~ GTGT dU'Q'ckh~u tru.30/06/2017
VND01/01/2017
VND
Thue GTGT duoc khau tn) 21.323.751.791 26.524.163.389
5.11 Tinh hinh tang, giam tal san cOdinh hi:fu hinh
GIA TR! HAO MON LOY KI::Tai 01/01/2017 17.636.131.623Khau hao trong ky 1.036.330.897Tang tLl'TSCf)thue tai chfnhTai san thanh Iy bitra laiThanh Iyf)ieu chinh khauhao nam trU'cYcT~i 30/06/2017
NGUYEN GIAT~i 01/01/2017Mua trong kyTang tLl'TSCf)thue tai chfnhTai san thanh Iy bitra laiThanh IyT~i 30/06/2017
GIA TR! CON L~IT~i 01/01/2017
T~i 30/06/2017
Nha cl'ra,v~t ki~n true
VND
PhU'O'ngti~n Thi~t b], dl:lngv~n tai cu quan Iy
VND VND
T6ng cQng
VND
Maym6cthi~t b]
VND
37.143.266.838 188.087.404.377 23.082.430.887 6.018.559.681 254.331.661.7836.111.000 6.111.000
- 2.997.955.648 2.997.955.648
- 28.170.066.205 - 28.170.066.205
... _ :.m(~?:?~?:?~§:~~?)(~:~~Q.:?9f?:.?.?.m... : (~f?§~~:§??:f?f?~)37.143.266.838 123.998.624.195 21.695.691.259 6.018.559.681 188.856.141.973
153.973.904.480 13.640.386.109 5.217.588.745 190.468.010.9574.115.583.198 1.223.302.154 299.939.609 6.675.155.858
384.341.382 384.341.382
28.170.066.205 28.170.066.205
- (85.656.640.492) (1.616.190.480)(373.082.496)
- (87.272.830.972)(373.082.496)
18.672.462.520 100.229.830.895 13.631.839.165 5.517.528.354 138.051.660.934
......................................................................... ~....... . _....... . _....... . .. ·············.···HM.•_ •••••••••••H ..
19.507.135.215 34.113.499.897 9.442.044.778 800.970.936 63.863.650.826..............................................................................................................................................................................~ .
18.470.804.318 23.768.793.300 8.063.852.094 501.031.327 50.804.481.039
Bao gem trong tai san c6 ainh hCPuhinh c6 cac tai san aa khau hao het nhU'ngvan can Sl1dl,mgc6 nguyen gia la:
T~i 01/01/2017
T~i 30/06/2017
........................................................................................................~........................................•.......~ _ _....... .. . . . - _ ..................•...••••••_.2.356.287.251 104.622.682.750 4.031.741.795 1.788.352.173 112.799.063.969
2.356.287.251 54.508.260.659 3.354.997.133 4.998.647.389 65.218.192.432
30
CONG TY co PHAN CONG NGHI!::P - DICH VU - THU'ONG MAl NGOC NGHiATang L9, T6a nha Vietcombank, ses Con'g TrlJ'cYngMe Linh, P. Ben Nqhe, Ouan 1, TP. Ha Chf Minh
THUYET MINH BAo cAo TAl CHiNH GIO'A NII~ND9Cho ky ke toan 6 thanq ket thuc vao nqay 30 thanq 06 narn 2017
Ban thuy~t minh nay /a mot b{) ph~n khOng th~ tach roi auoc aQccung voi cac baa cao tei chfnh ainh kern.
5.12 Tinh hinh tang giam tal san e6 dinh thue tai ehinh
May m6ethi6t b]
VND
PhU'O'ngti~nv~ntal
VND
T6ng cQngVND
NGUYEN GIAT~i 01/01/2017Thue tal chfnh trong kyKet chuyen qua TSCf) hCruhlnhThanh IyT~i 30/06/2017
GIA TR! HAO MON LOy K~T~i 01/01/2017Khau hao trong kyKet chuyen qua TSCf) hCruhlnhThanh IyT~i 30/06/2017
GIA TR! CON L~IT~i 01/01/2017
161.841.069.283 58.713.509.391 220.554.578.6742.546.358.908 2.546.358.908
- (2.997.955.648) (2.997.955.648)J?~·~?~:Q111 _(?~:~§~:QJJ)
164.387.428.191 55.688.564.732 220.075.992.923
56.686.736.57312.503.099.958
6.842.090.339 63.528.826.9122.799.850.494 15.302.950.452(384.341.382) (384.341.382)
............j.?~:~.?~..:.Q!1.) (?~:~?~:Q.!.JJ69.189.836.531 9.230.610.440 78.420.446.971
105.154.332.710 51.871.419.052 157.025.751.762
T~i 30/06/2017............................................. ~......... . .
95.197.591.660 46.457.954.292 141.655.545.952
Cong ty thue mot so thiet bi san xuat theo cac hop dong thue tai chfnh khac nhau. f)en cuoigiai doan thue cua tCYnghop dong thus, Cong ty c6 quyen lua chon mua l<;IinhCrng thiet bi nayv&i gia lJ'Udai. Thiet bi thue dlJ'Q'cdung de dam bao cho nghia Vl,l thanh toan ti~n thue (xemThuyet minh 5.21).
.~
5.13 Tinh hinh tang, giam tai san c6 dinh vo hinh
Quy~nsu>dl;ln.9PhAnm~mmaydat tinh
VND VND
T6ng cQngVND
NGUYEN GIAT~i 01/01/2017Mua trong kyT~i 30/06/2017
GIA TR! HAO MON LUY K~T~i 01/01/2017Khau haoT~i 30/06/2017
GIA TR! CON L~IT~i 01/01/2017
223.271.298.600 4.567.142.874 227.838.441.474.....................................................223.271.298.600 4.567.142.874 227.838.441.474
6.805.752.367 2.567.115.928 9.372.868.295281.453.010 327.312.084 608.765.094........................... _ HH........... . _ .
7.087.205.377 2.894.428.012 9.981.633.389
..............._ ...............•..•.•.•.•.....__ .
216.465.546.233 2.000.026.946 218.465.573.179
T~i 30/06/2017..........................__.__ . ~ .
216.184.093.223 1.672.714.862 217.856.808.085
Bao gam trong tai san co dinh vo hlnh c6 cac tai san da khau hao het nhlJ'ng van con SLP dl,lngc6 nguyen gia la:
T~i 01/01/2017.............................................__ - _ .
1.927.470.374 1.927.470.374
T~i 30/06/2017..................................................................................................................................... ~.....••..- 1.927.470.374 1.927.470.374
31
CONG TY co PHAN CONG NGHII';P - D!CH vu -THU'ONG MAl NGQC NGHiATang L9, Tea nha Vietcombank, so 5 Cong Truang Me Linh, P. Ben Nghe, Ouan 1, TP. H6 Chi Minh
THUYET MINH BAo cAo TAl CHiNH GIO'A NII~N£>9Cho ky k~ toan 6 thanq k~t thuc vao nqay 30 thanq 06 narn 2017
Ban thuyet minh nay /a mot bOph(m khong th~ tach rai GU'Q'C GOC cunq v(Yiesc MD CaDtei chinh (ffnh kern.
Gia tri can l<;Iicua tai san co dinh dang th~ chap d~ dam bao cho khoan vay tai Ngtm hang(xem thuyet minh 5.20):
T~i 01/01/2017 216.465.546.233 - 216.465.546.233
T~i 30/06/2017........................................................................................... _ _ .•.....
216.184.093.223 - 216.184.093223
T<;Iingay 30 thanq 6 narn 2017, trong quyen Sl1 dl,mg dat c6 quyen Sl1 dunq d~t khong c6 thaihan xac dinh voi nguyen gia la 199.433.000.000 VND (nqay 1 thanq 1 narn 2017 la199.433.000.000 VND), qia tri quyen Sl1 dl,mg d~t nay khong duoc tfnh khau hao.
5.14 Chi phi xay dl:l'ng cooban da dang01/01/2017 Chi phi phat sinh trong ky
VND VND30/06/2017
VND
Mua sam tai san co dinhXay dl,l'ng khac
591.636.364 591.636.364520.704.000
1.112.340.364520.704.000........................................................................................_ _ .520.704.000 --------------------
5.15 Tal san thu~ thu nh,p hoan I~i
591.636.364
Ghi nhan vao k~t01/01/2017 qua kinh doanh
trong kyVND VND
30/06/2017
VND
Tai san thue thu nh~p hoan l<;Iilienquan d~n 10 tfnh thu~ chua Sl1 dl,mg .
29.663.943.272 (5.475.958.578) 24.187.984.694
T<;Iingay 30 thang 06 nam 2017, Cong ty c6 cac khoan 10 tfnh thu~ la 120.939.923.469 VND(t<;lingay 31 thang 12 nam 2016: 148.319.716.360 VND) c6 the duQ'CSl1dl,mg de kh~u trLr VaGlQ'i nhu~n trong tuO'ng lai. Tai san thu~ thu nh~p hoan l<;Iida duQ'c ghi nh~n vcYi so ti~n5.475.958.578 VND theo khoan 10 tren.Thai h<;lnSl1 dl,mg cua cac khoan 10 tfnh thu~ duQ'c chuyen sang bu tni VaGthu nh~p cac namsau nhu sau:
.tl
Nam Ghi cM 30/06/2017 31/12/2016VND VND
119.674.737.564 147.054.530.4551.265.185.905 1.265.185.905
120.939.923.469 148.319.716.360
30/06/2017 01/01/2017VND VND
8.295.013.210 6.337.181.740483.600.000 41.800.000
22.560.431.952 24.164.075.683104.138.766.510 111.390.648.774
15.638.667.987158.221.436214.951.210551.038.950 551.038.950
20202021
Lo tfnh thu~ nam 2015Lo tfnh thu~ nam 2016
5.16 PMi tra ngU'ai ban ngcin h~n
Phai tra cac ben lien quanCong ty Co phan PET Quoc t~Cong ty Co phan Thl,l'c pham H6ng PhuCong ty Co phan Nhl,l'a P.E.T Viet NamCong ty Co phan N~p Toan CauCong ty TNHH MTV Bao bi Quoc t~ Ngoc NghTaCong ty TNHH Thit ngon Quoc t~Cong ty TNHH Thit ngon Quoc t~ La MaisonCong ty TNHH Hang lieu dung Thai Long
PMi tra cac nhil cung cAp khacCong ty TNHH Hung nghiep FormosaCac nha cung cap khac
18.028.136.28046.594.080.819..............................................~ .
201.024.240.367
25.988.064.79546.859.550.470
.. ..230.971.028.399
32
CL>NG TV CO PHAN CL>NG NGHIEP - DICH VU - THU'ONG MAl NGOC NGHiATang L9, Toa nha Vietcombank, 50'5 Con'g TrU'cYngMe Linh, P. B~n Nghe, Ouan 1, TP. Ho Chi Minh
THUY~TMINH BAo cAo TAl CHiNH GIO'A NII~NDQCho ky k~ toan 6 thanq k~t thuc vao ngay 30 thanq 06 narn 2017Ban thuy~t minh nay la mot bOphtJn khOng th~ tach rai aU'Q'caQccling voi cac baa cao tei chfnh r1fnhkern.
5.17 NgU'ai mua tra ti~n trU'ac ng~n han30/06/2017
VNDTra truoc cua cac ben lien quanConq ty Co phan Nhua P.E.T Vi$t Nam 38.137.266.623
Tra trU'ac cua cac khach himg khacCac khach hang khac 8.181.065.396
46.318.332.019
5.18 Thu~ va cac khoan thul phai nQp Nha nU'ac
01/01/2017VND
19.372.309.023
10.358.054.48729.730.363.510
01/01/2017 56 philt sinh trong IcY 30/06/2017Phain{lp Phai thu 56 phai n{lp 56 da n{lp Chuy~nkh&utrLP Phain{lp Phaithu
VND VND VND VND VND VND VND
3.253.536.251 (3.418.364.495)
23.848.444 (23.848.444)
. . 7.:9.QQ:9.QQ.......... (!:Q9.QQQQ}....... .90.262.340.143 (28.255.139.200) (62.328.479.981) 318.051.213 (13.582.861.674)
Thu~ GTGThang ban noi djaThu~ GTGThang nh~p kh~uThu~ xuat, nh~pkh~uThu~ thu nh~pdoanh nghi$pThu~ thu nhapca nhanThu~ nha dat,tien thue datThue mon baiC{lng
156.450.794 62172029.187 (62.328.479.981)
24.169.096.233 (24.169.096.233)
636.830.028 (636.830.028)
- (13.582.861.674)
482.879.457
........................................_ .639.330.251 (13.582.861.674)
Thu~ thu nh$p doanh nghi$p phai nop trong ky dU'Q'cdl,Ytinh nhU' sau:
Tang lQ'inhu~n k~ toan trU'ac thu~Cac khoan diE§uchTnh tang, giam lQ'inhu$n k~ toan de xac dinh lQ'inhu$n chiu thue thu nh$p doanh nghi$p:Cac khoan diE§uchTnh tangCac khoan diE§uchTnh giamThu nh~p chiu thu~Thu nh$p dU'Q'cmien thueLa cac nam tru>Q>cdU'Q'cchuyenThu nh$p tfnh thueThue su~t thue thu nh$p doanh nghi$pChi phi thu~ thu nh~p doanh nghi~p hi~n hanh
5.19 Chi phi phai tra ng~n h~n30/06/2017
VND
LU'O'ngva thU'angLai vay pMi traCac chi phi phai tra ngan hc;inkMc
2.091.518.210714.581.653
2.806.099.863
- (13.582.861.674)~--ZTVIVU f,iNNA~_./!-c'<~
318.051.213
Tu. 01/01/2017d~n 30/06/2017
VND
26.222.692.193
1.157.100.698
27.379.792.891
(27.379.792.891)
20%
01/01/2017VND
4.907.377.6242.199.788.982799.239.653
7.906.406.259
33
CONG TY co PHAN CONG NGHIr:P - DICH VU - THU'ONG MAl NGOC NGHiAT~ng L9, Tea nha Vieteombank, 86·5 C6n·g Truonq Me Linh, P. B~n Nghe, Ouan 1, TP. Ho Chi Minh
THUY~TMINH BAo cAo TAl CHiNH GllrA NII~N£>QCho ky k~ toan 6 thang k~t thuc vao nqay 30 thanq 06 narn 2017
Ban thuyet minh nay 113m{)t b{) ph~n khOng th~ tach roi aU'Q'caoc cung voi cac beo ceo tei chfnh (ffnh kern.
5.20 Phal tra ng~n han khac30106/2017
VNDPhai tra cac ben lien quanUii tien yay - C6ng ty Co phan PET Qu6e t~Lai tien yay - C6ng ty Co phan Nhua P.E.T Vi$t NamLai tien yay - C6ng ty Co phan N~p Toan cauLai tien yay - C6ng ty TNHH Sao bi Qu6e t~ Ngoe NghiaPhai tra khac - C6ng ty TNHH Thit Ngon Qu6e T~ LaMaiSonPhai tra khac - C6ng ty Co phan PET Qu6e tePhai tra khac - C6ng ty TNHH Hang lieu dung Thai LongPhai tra khac - C6ng ty Co phan Nhua P.E.T Vi$t NamPhai tra khac - C6ng ty TNHH MTV Sao bi Qu6e te NgocNghia
32.019.843.9192.496.490.006
12.736.355.284187.623.055900.000.000
10.300.000.000900.000.000
5.900.000.0007.300.000.000
Phcli tra cac t6 chLPCva ca nhin khclcKinh phi e6ng doanSao hiem y teCae khoan phai tra khae
414.257.985
160.276.40273.314.846.651
5.21 Vay va nQ'thue tai chinh
5.21.1 Vay va nQ'thue tai chinh ng~n h~n30106/2017
56 co kha nangGia tr! tra nQ'
VND VNDGia tr!
Vay va n9' thue tai chinh ngan hifJnphai tra cae ben lien quan
01/01/2017VND
19.128.900.2962.143.750.006
12.214.691.673
77.910.9131.020.600
245.257.20533.811.530.693
01/01/201756 co khcl nang
tra nQ'VND VND
Vay ng~n h,;m C6ng ty 22.200.000.000 22.200.000.000TNHH MTV Bao bi Qu6et~ Ngoe Nghia (a)Vay ng~n h<;inC6ng ty Co 18.000.000.000 18.000.000.000 10.000.000.000 10.000.000.000ph~n Nhl,fa P.E.T Vi$tNam (a)Vay ng~n h<;inC6ng ty Co 463.900.000.000 463.900.000.000 392.700.000.000 392.700.000.000ph~n PET Qu6c te (a)Vay ng~n h<;inC6ng ty Co 188.100.000.000 188.100.000.000 241.000.000.000 241.000.000.000ph~n N~p Toan C~u (a)
Vay va n9' thue tai chinh ngan hifJnphai tra cae to ch(Jrcva ca nhan khacVay ng~n h<;inNgan hang 300.046.122.662 300.046.122.662 261.724.290.364 261.724.290.364TMCP Ngo<;iiThlJ'O'ngVi$t Nam (b)Vay ng~n h<;inNgan hang 74.883.748.719 74.883.748.719 62.273.615.512 62.273.615.512TMCP Sao Vi$t (e)Vay ng~n h<;inNgan hang 26.576.733.100 26.576.733.100 18.302.421.100 18.302.421.100TMCP Tien Phong (d)Vay ng~n h<;inNgan hang 94.709.154.540 94.709.154.540 100.917.513.750 100.917.513.750Xay dl,mg Trung Qu6e (e)NO' thue tai ehfnh den 35.445.392.056 35.445.392.056 41.036.288.650 41.036.288.650h<;intra
1.223.861.151.077 1.223.861.151.077 1.127.954.129.376 1.127.954.129.376
34
C<JNG TY co PHAN C<JNG NGHII;P - D!CH vu -THU'ONG MAl NGQC NGHiAT~ng L9, Taa nha Vietcombank, so 5 Cong TrU'ang Me Linh, P. Ben Nghe, Ouan 1, TP. Ho Chi Minh
THUYET MINH BAo cAo TAl CHiNH GllrA NII~NDOCho ky ke toan 6 thanq ket thuc vao ngay 30 thanq 06 narn 2017Ban thuyet minh nay 113m(!t b(! ph~n khOng thtJ tach ro! oU'Q'C doc cung voi esc beo cao tei chfnh dfnh kem.
(a) Khoan yay ng~n han cac cong ty con khong diroc dam bao va lai suat narn dao dong tCY6,1%den 6,3%. Cac khoan yay nay co thai han thu hoi trong yang 12 thanq k~ tCYngay yay.
(b) Khoan yay ng~n han Nqan hang TMCP Ngo<;liThU'O'ngViet Nam - Chi nhanh TP. Ho Chi Minhtheo hop dong tln dunq so 0157/KH/13NH ngay 08/05/2013 va cac phu luc d~ bo sung vonsung von lU'u dong. Khoan yay c6 han rrurc tin dunq la 300.000.000.000 VND, lai suat theotCYng I~n nhan no. Khoan yay duoc dam bao b~ng the chap tai san v&i tong qia tri la370.080.760.000 VND, bao gom:
(c)
Ouyen sCPdl,lng dM va tai san g~n Ii~n v&i d~t t<;liLo B1-8 dU'ang D3, KCN Tay B~c Cu Chi,xa Tan An HOi, huyen Cu Chi, TP. Ho Chi Minh v&i gia tri la 46.500.000.000 VND.Quy~n sCPdl,lng dM so AG 429089 va 830524 t<;li Khu cong nghiep Tan Blnh, 22 TayTh<;lnh, PhU'ang Tay Th<;lnh, Qu$n Tan Blnh, TP. Ho Chi Minh v&i gia tri la106.793.000.000 VND.7.840.000 co ph~n trong Cong ty Co ph~n PET Quoc te va 2.338.776 co ph~n trong Congty Co ph~n Nhl,J'aP.E.T Viet Nam v&i gia tri la 101.787.760.000 VND.Toan bO ph~n von g6p co ph~n trong Cong ty TNHH MTV Bao bl Quoc te Ngoc Nghia v&igia tri la 115.000.000.000 VND.
Khoan yay ng~n h<;lnNgan hang TMCP Bao Viet - Chi nhanh TP. Ho Chi Minh theo hOOpdongUn dl,lng so 0436/2014/HDTD/BVB03 ngay 20/11/2014 d~ bo sung von sung von lU'u dong.Khoan yay c6 h<;lnm(J'c Un dl,lng la 100.000.000.000 VND, lai su~t theo tCYngI~n nh$n nO'.Khoan yay dU'O'cdam bao b~ng the ch~p tai san thuoc quy~n sa hCPucLia Cong ty Co ph~nThl,J'c phflm Hong Phu, bao gom: Quy~n sCPdl,lng d~t t<;liLo C9-1 dU'ang N4, Khu cong nghiepHam Kiem I, xa Ham My, huyen Ham Thu$n Nam, tinh Blnh Thu$n va toan bo nM xU'angchinh, nha xU'ang phl,l va may m6c thiet bi t<;liNha may san xu~t nU'&c m~m Hong Phu.
Khoan yay ng~n h<;ln Ngan hang TMCP Ti{m Phong theo hoop dong Un dl,lng so 19-01.16/HDTDITPBANK.GDH ngay 07/01/2016 d~ bo sung von sung von lU'u dong. Khoan yayc6 h<;lnm(J'c Un dl,lng la 30.000.000.000 VND, lai su~t theo tCYngI~n nh$n nO'. Khoan yay dU'O'cdam bao b~ng the Hoop dong ti~n gCPiso 02-12/2015/TPB.GDH.CB ngay 28/12/2015 gia tri30.000.000.000 VND.
(d)
(e) Khoan yay ng~n h<;ln Ngan hang Xay dl,J'ng Trung Quoc theo hoop dong Un dl,lng soGSTRF/2016-001 ngay 27/06/2016 d~ bo sung von sung von lU'u dong. Khoan yay c6 h<;lnm(J'cUn dl,lng la 6.000.000 USD, lai suat theo tCYngI~n nh$n nO'. Khoan yay nay khOng c6 tai sandam bao.
Chi tiet so phat sinh v~ cac khoan yay va nO'thue tai chinh ng~n h<;lntrong ky nhU' sau:
01/01/2017s6 ti~nyay
phat sinh trongky
VND
K6t chuy6n twyay va nQ' dai
h~nVND
30/06/2017
VND
s6 ti~nyay datra trong ky
VND
Vay ng~nh<;lnnganhangVay ng~nh<;lncac t6ch(J'c khacNO'thue taichinh denh<;lntra
- (546.963.849.001) 496.215.759.021443.217.840.726 599.961.767.296
643.700.000.000 138.300.000.000 - (89.800.000.000) 692.200.000.000
41.036.288.650 - 17.221.040.061 (22.811.936.655) 35.445.392.056
..................................................._ .1.127.954.129.376 738.261.767.296 17.221.040.061 (659.575.785.656) 1.223.861.151.077
VND
35
CONG TY co PHAN CONG NGHII;P - D!CH VI) - THLfONG MAl NGQC NGHiATfmg L9, Tea nha Vietcombank, so 5 C6ng Truonq Me Linh, P. Ben Nghe, Ouan 1, TP. He Chf Minh
THUYET MINH BAo cAo TAl CHiNH Gn)A NII~N£>0Cho ky ke toan 6 thanq ket thuc VaGnqay 30 thanq 06 narn 2017Btm thuy~t minh nay la m{)t b{) ph(m kh6ng th~ tach to! dU'Q'Cdoc cung vot cac Mo cao tei chfnh ttinh kem.
5.21.2 Vay va nQ'thue tal chinh dai han30106/2017
56 c6 khci nangGia tr] tra nQ'
VND VND
01/01/201756 c6 khci nang
Gia tr] tra nQ'VND VND
Vay va no thue tal chinh da; h~npha; tra cac to choc va ca nhan khacNO'thue tai chfnh (*)Trai phieu thuonq (**)NO'thus tai chfnh denhan tra
76.787.510.108 76.787.510.108200.000.000.000 200.000.000.000(35.445.392.056) (35.445.392.056)
97.485.668.113 97.485.668.113200.000.000.000 200.000.000.000(41.036.288.650) (41.036.288.650)
241.342.118.052 241.342.118.052 256.449.379.463 256.449.379.463
(*) Cac khoan thue tai chfnh c6 thoi han thue tLl' 24 thanq den 60 thanq voi lai suat narn dao dongtLl' 7,5% den 9,8%.
(**) C6ng ty phat hanh Trai phieu thU'eYngky h<;ln36 thang VaGngay 01/12/2016. TheYigian dao h<;lnla 01/12/2019. Lai suat nam d~u tien 9,50%, lai suat nam tiep theo bang 3%/nam + lai suattrung binh cong lai ti~n gLri tiet kiem ca nhan tra sau ki h<;ln12 thang. Lai suat hien hanh la9,93%/nam.
Uii suAt Ky h~n% nam
Gia triVND
Lai suAt Ky h~n% nam
Gia triVND
~7TRAI~
'$!~
Trai phieu thU'eYngdai h<;lnbao gem:
30106/2017 01/01/2017
Trai phieu phat hanh cho cae to ch(Jrc va ca nhan khacPhat hanh theo 9,93 3 200.000.000.000 9,5menh gia
3 200.000.000.000
Ky h<;lnthanh toan cac khoan vay va nO'thue tai chfnh dai h<;lnnhU' sau:
Tang nQ' Tu. 1 nam tra Tren 1 nam d6n 5 Tren 5 namxu6ng nam
VND VND VND VND
T~i ngay 30106/2017NO' thue tai chfnh 76.787.510.108 35.445.392.056 41.342.118.052Trai phieu thU'eYng 200.000.000.000 200.000.000.000
276.787.510.108 35.445.392.056 241.342.118.052
T,i ngay 01/01/2017NO'thu8 tai chfnh 97.485.668.113 41.036.288.650 56.449.379.463Trai phieu thU'eYng 200.000.000.000 200.000.000.000
297.485.668.113 41.036.288.650 256.449.379.463
36
C6NG TY CLl PHAN C6NG NGHII;P - D!CH Vl,J - THLYONG MAl NGQC NGHiAT€ing L9, Tea nha Vietcombank, s6 5 Conq Truonq Me Linh, P. Ben Nghe, Ouan 1, TP. Ho Chi Minh
THUY~T MINH BAo cAo TAl CHiNH GIO'A NIEN £)0Cho ky ke toan 6 thanq ket thuc VaGngay 30 thanq 06 narn 2017 •
Ban thuy~t minh nay /a mQtbQpMn khOng the tach rai CfU'Q'C ttoc cung voi cac beo cao tei chfnh Cffnhkem.
T6ng no thue tai chinh phai tra nhu sau:
TiP 1 nam traxu6ngVND
Tren 1 narn Tren 5 narnd6n 5 nam
VND VND
CQng
VND
T~i ngay 30106/2017TiEm g6c phai traLai thue ph8i traNQ'thue tai chinh phai tra
35.445.392.056 41.342.118.052 - 76.787.510.1085.123.808.588 3.555.208.016 8.679.016.604.........................~ .
40.569.200.644 44.897.326.068 - 85.466.526.712
T~i ngay 01/01/2017Ti~n g6c phai traU~i thue phai traNQ'thue tai chinh phai tra
41.036.288.650 56.449.379.463 - 97.485.668.1136.353.850.081 5.430.926.412 - 11.784.776.493................................~-.......... . - _ ......•..•..•...__ .
47.390.138.731 61.880.305.875 - 109.270.444.606
Chi tiet s6 phat sinh v~ cac khoan vay va no thue tai chinh dai han nhu sau:
01/01/2017s6 tilln yayphat sinhtrong ky
VND
K~tchuy~nsang yay va "Q'
ng~nh~nVND
se tilln yay datra trong ky
VND
Giamkhac(thanh Iy
hQ'pd6ng)VND
30/06/2017
VND VND
::ONiN~ll'~MVi~NO'thue tai
chinhTrili phieuthU'cmgNO'thue taichinh denhi;lntra
97.485.668.113 2.800.449.817 - (22.811.936.655) (686.671.167) 76.787.510.108
200.000.000.000 - 200.000.000.000
(41.036.288.650) - (17.221.040.061) 22.811.936.655 - (35.445.392.056)
................_... . _ _ _ .256.449.379.463 2.800.449.817 (17.221.040.061) - (686.671.167) 241.342.118.052
5.22 Quy khen thU'ang, phuc lQ'i
01/01/2017 Tang do trich I~ptiPlQ'inhu~n
VND VND
Chi quytrong ky
VND
30106/2017
VND
Quy khen thU'&ngQuy phuc 100i
773.902.7441.209.484.1081.983.386.852 _
773.902.7441.209.484.1081.983.386.852
37
CI 0,5. z(.) >CIC"0I-
~,;o0.c.cz(.)c.>c,;,ns· .c.Eo.c'5·...J
.>::::IC"::::I'!!!!s:0."'0o
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N 1 , N<0 CD...... .......r ..t-e--' ........... .....C") Mr-- ,...0) ~a 0.....
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, -ooocico,...ccicooccie
a'aaaaaaa0)
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cD"lit
a 'aaaaaaaLONNLO
'0oC!ooooo~NNIt)
LON,...000o)C")NLOO)anLO r-- C"')C")0"llt..rcOciC")C")""OLO~C")C")CD<0 CD<0 CD
r--:O),.........r--O)LOa It)
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N N0) 0).....
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_......., -a 0a 0a C!c:i 0co cor-- ,...00 ccico coa 000 cci~ e
a ' 0a 0a 0a 0a 0a C!c:i 0a 00) 0)
cO cD"<:t "lit
a ' 0a 0a C!a 0a 0a C!c:i 0a 0LO ~N NN NLO It)
r-- LO N0 ......NNCO~LOC")COC")C")CD"<:tr-- .....c:icO~r--"<:t .....LO r-- C"')cOc:i~CON coco CD
COLO .....0) .................CO~r-- C") 0O)C")C"')LOr--~C")COOO)"<:t"lltor--co"<:to..tr--No) .....
0)"<:tcoC")aLON0)......
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010'a 0a C!c:i 0co cor-- ,...ex) ccico coa 0ex) cci~ e
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CONG TY co PHAN CONG NGHI~P - DICH VU - THU'ONG MAl NGOC NGHiAT~ng L9, Tea nha Vietcombank, s6'5 Con'g TrU'&ng Me Linh, P. Ben Nghe, Ouan 1, TP. Ho Chi Minh
THUYET MINH BAo cAo TAl CHiNH GIO'A NII~NDQCho ky ke toan 6 thanq ket thuc vao ngay 30 thanq 06 narn 2017
Ban thuy~t minh nay /a m{)t b{) ph(ln kMng th~ tach rai duoc aQc cung voi esc beo cao tai chinh (ffnh kem.
5.23.2 Chi titit vim g6p cua chu sa hiPu
Theo Gi~y ChLl'ng nhan dang ky kinh doanh (sCra doi), von dieu 1$cua Conq ty tU'O'ng ling la522.500.000.000 VND. Cong ty da mua I~i 4.004.078 co phieu quy v&i gia 88.088.780.000VND. Tai nqay 30106/2017, v6n dieu 1$da dU'oocco dong gop du nhu' sau:
30106/2017s6c6ph~n Gi~tr(c6ph~n Ty 1$
01/01/2017. S6c6 Gi~ idc6ph~n
............. Pt"l?QVND % VND %
Ong La Van HoangBa Bui Bich HongBa La Bui Hong NgocOng La Bui HoangNghiaCac co dong khacCo phieu quy
15.822.4969.746.8239.538.4636.233.932
158.224.960.00097.468.230.00095.384.630.00062.339.320.000
32,80%20,20%19,77%12,92%
15.822.496 158.224.960.0009.746.823 97.468.230.0009.538.463 95.384.630.0006.233.932 62.339.320.000
32,80%20,20%19,77%12,92%
6.904.208 69.042.080.000 14,31%4.004.078 40.040.780.000............................... _ _ _ .
52.250.000 522.500.000.000 100,00%
6.904.208 69.042.080.0004.004.078 40.040.780.000
52.250.000 522.500.000.000
14,31%
100,00%J~'1N
01/01/2017Co phieu "
~.;:752.250.00052.250.00052.250.000
5.23.3 COphi6u30106/2017
Co phieu
s6 lU'oongco phieu dang ky phat hanhse lU'oon~co phieu .da ban ra cong chung
Co phi{w pM thongc6 phi~u U'ucIai
s6 lU'oon9co ~hieu 9U'OOcmua I~iCo phieu phO thOngc6 phi~u U'ucIai
s6 lU'oongco phieu dang lU'u hanhc6 phi~u ph6 thOngc6 phi~u U'ucIai
52.250.00052.250.00052.250.000
(4.004.078)(4.004.078)
(4.004.078)(4.004.078)
48.245.92248.245.922
48.245.92248.245.922
M$nh gia co phieu dang lU'u hanh: 10.000 VND/co phieu.
5.24 Cae khoan ml:lc ngoai bang can d6i k6 toan giiPa nian dQ
5.24.1 Tai san thua ngoai
Tong s6 tien thue t6i thieu trong tU'O'ng lai cua cac hOOpdong thue ho~t dong tai san khong thehuy ngang theo cac thai h~n nhU' sau:
30106/2017 01/01/2017VND VND
TLi 1 nam tra xu6ng 8.552.434.500 8.552.434.500Tren 1 nam den 5 nam 15.693.264.600 19.969.481.850
24.245.699.100 28.521.916.350
5.24.2 Ngo~it, cac lo~i30106/2017 01/01/2017
Dollar My (USD) 211.959,18 75.947,00Euro (EUR) 6.504,22 6.509,00
39
CONG TV CO PHAN CONG NGHI~P - D!CH vu -THU'ONG MAl NGQC NGHiATfing L9, Tea nhaVieteombank, so 5 Cong TrU'angMe Linh, P. Ben Nghe, ouan 1, TP. Ho Chf Minh
THUYET MINH BAo cAo TAl CHiNH GllrA Nn~NDQCho ky ke toan 6 thanq ket thuc vao nqay 30 thang 06 narn 2017Ban thuy6t minh nay 113mot bOphf/in khong tM tach roi dU'Q'Cdoc cutu; voi esc beo cao tei chinh (ffnh kern.
6. THONG TIN sO SUNG CHO cAc KHOAN MUC TRiNH sAv TRONG sAo cAo KET QuAHO~T DQNG KINH DOANH GIIYA NII~NDQ .
6.1 Doanh thu ban hang va cung cip dlch vl}
6.1.1 Doanh thu thuanTI'P01/01/2017d~n 30/06/2017
VND
TI'P01/01/2016d~n 30/06/2016
VND
Doanh thu ban hangTnr: Hang ban bi tra laiDoanh thu thuan
630.232.602.164 614.452.437.836{~:?!:iL}§A·1£??} (?:!:i?~:?~~J4.Q)626.975.437.998 606.929.204.696
6.1.2 Doanh thu ban hang va cung cip dlch Vl} cho cac ben lien quan
TI'P01/01/2017 TI'P01/01/2016d~n 30/06/2017 d~n 30/06/2016
VND VND
Cong ty Co phan PET Quoe te 207.135.315.150 202.873.212.822 )Conq ty Co phan Thuc pharn Hong Phu 55.200.000Cong ty Co phan Nhua P.E.T Viet Nam 25.223.913.966 18.849.476.535Cong ty Co phan N~pToan cfiu 95.505.887.600 2.501.142.875Cong ty TNHH MTV Bao bl Quoe te Ngoe Nghia 5.101.892.000 28.940.800Cong ty TNHH Thit ngon Ouoc te La Maison 4.616.126.207 .t;337.583.134.923 224.307.973.032 . "i/.,.\
6.2 Gia vOn hang ban ,TI'P01/01/2017 TI'P01/01/2016d~n 30/06/2017 d~n 30/06/2016
VND VND
Gia von thanh pharn da ban 123.735.457.997 168.136.759.946Gia von hang h6a da ban 453.290.885.975 386.396.464.425
577 .026.343.972 554.533.224.371
6.3 Doanh thu hoat dQng tai chinhTI'P01/01/2017 TI'P01/01/2016d~n 30/06/2017 d~n 30/06/2016
VND VND
Lai tiemgLPingan hang 5.143.173.788 22.166.442.372Lai eho vay 21.283.718.194Co hie, lQ'inhu~n dU'Q'eehia 98.240.000.000Lai ehenh leeh ty gia 1.006.542.815 814.394.765Doanh thu tai ehfnh khae 631.968.402
27.433.434.797 121.852.805.539
6.4 Chi phi tai chinhTI'P01/01/2017 TI'P01/01/2016d~n 30/06/2017 d~n 30/06/2016
VND VND
Chi phf lai vay 44.137.671.355 24.670.616.735La ehenh leeh ty gia 679.830.963 94.671.922
44.817.502.318 24.765.288.65740
CONG TY co PHAN CONG NGHlfP - DICH VU - THU'ONG MAl NGOC NGHiATtmg L9, rea nha Vietcombank, so·5 Con·g TrU'cYngMe Linh, P. B~n Nghe, Ouan 1, TP. Ho Chf Minh
THUYET MINH BAo cAo TAl CHiNH GllrA NIEN £>0Cho ky k~ toan 6 tMng k~t thuc vao ngay 30 thanq 06 narn 2017Ban thuytJt minh nay /13 me)tbe)ph{)n kh6ng th~ tach roi oU'Q'C aoc cung vo! esc beo cao tei chfnh dfnh kem.
6.5 Chi phi ban himgTLP 01/01/2017 TLP 01/01/2016d~n 30/06/2017 d~n 30/06/2016
VND VND
7.237.571.824 7.925.189.40115.742.829 496.978.015
142.658.35630.425.564 60.879.350
8.911.179.826 12.456.069.983316.697.007 1.292.662.78165.570.740 659.023.941
1.139.218.339 921.712.968,....................................................... h••••••h....................... _ ••••
17.716.406.129 23.955.174.795
TLP 01/01/2017 TLP 01/01/2016d~n 30/06/2017 d~n 30/06/2016
VND VND
12.810.428.496 16.420.355.08335.752.027 91.027.091
1.821.420.887 1.677.774.14169.288.444 45.502.000
~7.560.677.628 8.197.516.2472.508.556.697 2.891.190.925 ?
•.•...••••••.••....··.H..····.···············_······· .•..............••.•......•...•.•._ .......•....._ ....... . C24.806.124.179 29.323.365.487 ~,{CI
KITLP 01/01/2017 TLP 01/01/2016 1CfI.j"d~n 30/06/2017 d~n 30/06/2016 ~
VND VND ~
35.395.425.413 85.577.5598.342.672.727 6.207.618.182812.015.450 387.377.888..................................................................................... _ ....._.
44.550.113.590 6.680.573.629
TLP 01/01/2017 TLP 01/01/2016d~n 30/06/2017 d~n 30/06/2016
VND VND
(373.082.496)3.349.529
21.688.096 2.176.599.0826.344.480.546
8.721.311.994 4.309.686.3268.369.917.594 12.834.115.483
Chi phf nhan vien ban hangChi phf vat lieu bao blChi phf dunq Cl,Jdo dungChi phf kh~u hao tai san co dinhChi phf van chuyenChi phf dich Vl,Jmua nqoaiChi phf hoa hong cho nha phan phoiChi phf ban hang khac
6.6 Chi phi quan Iy doanh nghi~p
Chi phf nhan vien quan IyChi phf do dung van phonqChi phf khau hao tai san co dinhThue, phf va Ie phfChi phf dich Vl,Jmua ngoaiChi phf quan Iy doanh nqhiep khac
6.7 Thu nh~pkhac
Thu nhap hi thanh Iy tal san co dinhThu nhap hi cho thueThu khac
6.8 Chi phi khclc
DiE§uchinh chi phf kh~u hao nam trU'acCac khoan thue ph<;ltChi phf khacLa tCrx6a so xay dl,mg cO'ban deYdangChi phf kh~u hao cLla tai san thue
6.9 Lai/L6 cO' ban tren cO phi6u
Cong ty khong tfnh chi tieu nay tren Sao cao tai chfnh rieng VI theo quy dinh t<;liChuan ml,J'Ck~toan Vi~t Nam so 30 "U3i tren co phi~u", trU'cYnghqp doanh nghi~p phai I$p ca bao cao taichfnh rieng va Sao cao tai chfnh hqp nh~t thl chi phai trlnh bay thong tin vE§lai tren co phi~utheo quy dinh cLla chuan ml,J'Cnay tren Sao cao tai chfnh hqp nhM
41
CONG TY co PHAN CONG NGHII;P - D!CH Vl,J - THLYONG MAl NGQC NGHiATang L9, rea nha Vietcombank, s65 Conq TrLJ'<YngMe Linh, P. B~n Nqhe, ouan 1, TP. H6 Chf Minh
THUY~T MINH BAo cAo TAl CHiNH GIO'A NII~N£)0Cho ky k~ toan 6 thanq k~t thuc vao ngay 30 thanq 06 narn 2017Ban thuy~t mirth nay /a mOtbOph(m kh6ng th~ tach roi aooc doc cung vo! esc beo cao tai chfnh c1fnhkern.
6.10 Chi phi san xuat, kinh doanh theo y~u t6
Chi phf nguyen lieu, vat lieuGia von hang h6a da banChi phf nhan conqChi phf khau hao tai san co dinhChi phf khac
7. cAc THONG TIN KHAc
7.1 Giao djch va s6 dU'vai cac ben lien quan
TLP01/01/2017d~n 30/06/2017
VND
125.553.646.752392.471.946.12432.675.117.95422.213.788.90830.548.649.150
603.463.148.888
TLP01/01/2016d~n 30/06/2016
VND
149.796.041.659386.396.464.42540.577.934.60422.486.828.55244.300.072.537.......................•....•.••..•....~ .
643.557.341.777
Cac ben lien quan vai Conq ty bao gam: cac thanh vien quan Iy chu chot, cac ca nhan c6 lienquan vai cac thanh vien quan Iy chu chot va cac ben lien quan khac.
7.1.1 Giao dich va s6 dU' vai cac thanh vien quan Iy chu ch6t va cac ca nhan co lien quan vaicac th~nh vien quan Iy chu ch6t
Thu nh~p cua cac thanh vien quan Iy chu chot nhU' sau:
LU'O'ng,thU'ang
7.1.2 Giao dich va s6 dU'vai cac ben lien quan khac
TLP01/01/2017d~n 30/06/2017
VND
5.919.019.230
TLP01/01/2016d~n 30/06/2016
VND
6.751.019.230
Trong ky, Cong ty c6 phat sinh nghi~p Vl,J chu y~u vai cac cong ty c6 lien quan nhU' sau:
Ben lien quan NQidung nghi~p vl,l
C6ngtYC6ph&n' PET QuOcif'VayChi phf lai vayBan hang h6aMua hang h6aThu nh~p tli cho thueCo tCYcda nhanMua tai san c6 dinhBan tai sanMU'O'ntiE§nTra 'tiE§nmU'Q'n
Cong ty c6 phan ThlfC phAm H6ng PhuCho vayMua tai sanThu nh~p tli cho thueChi phf thue phai traBan hang h6aThu nh~p lai cho vay
............................................._....................................... . ............................................•..••............•_ ..._ .._ .......TLP01/01/2017 TLP01/01/2016d~n30/06/2017 d~n30/06/2016
VND VND
71.200.000.00012.890.943.623
207.135.315.1508.205.028.275
42.000.000
2.500.000.00010.400.000.000
100.000.000
8.300.000.000363.636.364103.000.00057.000.000
17.633.297.500
157.000.000.0007.998.963.894
202.873.212.8223.224.239.120260.000.000
39.200.000.0001.600.000.000
21.400.000.000
1.908.100.000114.000.00055.200.000
16.415.484.460
42
CONG TY co PHAN CONG NGHII;P - D!CH vu - THU'ONG MAl NGOC NGHiATang L9, Toa nha Vietcombank, so 5 Conq TrucYng Me Linh, P. B§n Nqhe, Ouan 1, TP. H6 Chi Minh
THUYET MINH BAo cAo TAl CHiNH GIO'A NII~NDOCho ky k§ toan 6 thanq ket thuc vao ngay 30 thang 06 narn 2017Ban thuy~t minh nay /a mQtbQpht;mkhOng thfJtach rai aU'Q'caoc cung voi cac Mo cao tei chinh atnh kern.
Ben lien quan NQi dung nghi~pvl,I
. C6ngtycophan Nhlfa P:E:TVi~il\famBan hang hoaThu nhap tCrcho thueThu nhap thanh Iy tai sanMua thanh pharnHang ban bi tra laiTra hang cho nha cung capChi phi li3i vayChi phi thue phai traYayMU'O'ntiEm
Cong ty ce phAn N~pToan CAuBan hang hoaMua hang hoaThu nhap thanh Iy tai sanThu nhap tCrcho thueChi phi li3ivayTra li3ivayHang ban bi tra l<;IiCo tuc di3 nhanYayTra no vay
Cong ty TNHH MTV Bao bi Quae t~ NgQe NghiaCho vayBan hang hoaMua hang hoaTra hang cho nha cung capThu nhap tCrli3ivayGop vonYayTra no vayMU'O'nti~nTra li3ivay
Cong ty TNHH Th!t ngon Quae t~Gop vonNh$n t<;lmLl'ngMua hang hoaCho vayThu nh<;iptCrli3ivayThu nh<;iptCrcho thue
Cong ty TNHH Th!t ngon Quae t~ La MaisonBan hang hoaMua hang hoaCho vayThu nh<;iptCrli3ivayThu nh<;iptCrcho thueMU'O'nti~nTra ti~n mU'O'n
Cong ty TNHH Hang tieu dung Thai LongThu nh<;ipcho thueCho vayLi3i cho vayMU'O'nti~nTra ·ti~n mU'O'n
CONG TY co PHAN CONG NGHIEP - DICH VU - THLJONG MAl NGOC NGHiATang L9, T6a nha Vietcombank, s6'5 C6n'g TmcYng Me Linh, P. B~n Nghe, Ouan 1, TP. HE>Chi Minh
THUYET MINH BAo cAo TAl CHiNH GllrA NII~NDOCho ky k~ toan 6 thang k~t thuc vao ngay 30 thanq 06 narn 2017Ban thuy~t minh nay la mot bOph~n khOng thtJ tach rol dU'Q'Cdoc cung voi cac beo cao tei chfnh dfnh kern.
se dLl'voi cac ben lien quan:
Ben lien quan NQi dung
C6nglY cf) ph~n'PETQu6ctr ..Phai thu ng~n hanPhai tra ngLl'CYibanPhai tra khacVay ng~n han
Cong ty C6 phan Thlfe pham HOngPhuPhai thu ng~n hanPhai thu ve cho vayPhai thu khacPhai tra ngLl'CYiban
Cong ty C6 phan Nhlfa P.E.TVi~t NamPhai thu ng~n hanPhai tra ngLl'CYibanNgU'CYimua tra trucePhai tra khacVay ng~n han
Cong ty C6 phan N~pToan cauPhai thu ng~n hanTra tnroc ngLl'CYibanPhai tra ngLl'CYibanPhai tra khacVay ng~n h~n
Cong ty TNHHMTVBao bi Quae t~ NgQeNghiaPhai thu ng~n h~nTra trU'&c ngLl'CYibanPhai tra ngLl'CYibanPhai tra khacVay ng~n h~n
Cong ty TNHHThit ngon Quae t~Phai thu ng~n h~nTra trU'&c ngLl'CYibanPhai thu ve cho vayPhai thu khacPhai tra ngLl'CYiban
Cong ty TNHHThit ngon Quae t~ La MaisonPhai thu ng~n h~nPhai thu ve cho vayPhai thu khacPhai tra ngU'CYibanPhai tra khac
Cong ty TNHHHang tieu dung Thai LongPhai thu ng~n h~nPhai thu ve cho vayPhai thu khacPhai tra ngLl'CYibanPhai tra khac
30/06/2017VND............................._ .
156.950.481.9708.295.013.210
42.319.843.919463.900.000.000
25.042.011.672508.600.000.000107.197.272.501
483.600.000
38.620.403.22122.560.431.95238.137.266.6238.396.490.006
18.000.000.000
111.334.853.9542.631.668.850
104.138.766.51012.736.355.284
188.100.000.000
5.643.916.0804.682.245.044
7.487.623.05522.200.000.000
1.278.200.000121.213.983
49.450.000.0001.803.215.000158.221.436
6.668.899.43370.700.000.0002.334.166.944214.951.210900.000.000
12.742.850.0006.000.000.0001.183.225.000551.038.950900.000.000
.......- _ .
01/01/2017VND
100.066.623.1076.337.181.740
19.128.900.296392.700.000.000
-)
7.026.211.672557.100.000.00090.263.975.001
41.800.000
561.737.00024.164.075.68319.372.309.0232.143.750.006
10.000.000.000
1.638.615.00025.000.000.000
111.390.648.77412.214.691.673
241.000.000.000
31.834.880
15.638.667.987
400.400.000
32.550.000.000137.261.250
1.015.973.22649.500.000.000
208.775.000
7.807.010.0006.000.000.000
24.150.000551.038.950
44
CONG TY co PHAN CONG NGHI~P - DICH VU - THU'ONG MAl NGOC NGHTAT~ng L9, Toa nha Vietcombank, s6·5 Con·g TrU'6-ng Me Linh, P. Ben Nqhe, Ouan 1, TP. H6 Chi Minh
THUYET MINH BAo cAo TAl CHiNH GIO'A NII~NDOCho ky ke toan 6 thang ket thuc vao ngay 30 thanq 06 narn 2017
Ban thuy~t minh nay la mot bOphi)n khOng thfJ tach rai duoc doc cung voi esc beo cao tei chinh dinh kem.
7.2 Thong tin bQ ph~n
7.2.1 BQ ph~n theo linh v ....c kinh doanh
Conq ty hoat dong trong mot ITnhVl,J'Ckinh doanh duy nhat la san xuat va kinh doanh cac sanpharn nhua.
BQ ph~n theo khu v....c dja Iy
Doanh thu va chi tieu von b{j ph~n
7.2.2
Trong nLPQtcTLP01/01/2017 TLP01/01/2016d~n 30/06/2017 d~n 30/06/2016
VND VND
Xuit khAuro 01/01/2017 TLP01/01/2016d~n 30/06/2017 d~n 30/06/2016
VND VND
Tang cQngTLP01/01/2017 TLP01/01/2016d~n 30/06/2017 d~n 30/06/2016
VND VND
Doanh thu ban raben ngoaiChi lieu van
556.868.083322 537.552.014.873 70.107.354.676 69.377.189.823 626.975.437.998 606.929.204.696
246.887.000 5.007.921.000 597.747.364 5.007.921.000
Taisan b{j ph~n
Trong nLPQtc30/06/2017
VND
Xuit khAu01/01/2017 30/06/2017 01/01/2017
VND VND VND01/01/2017
VND
Tang cQng30/06/2017
VND
Hi san bQphan 2.478.285.394.916 2.356.015.990.010
7.3
7.4
- 2.478.285.394.916 2.356.015.990.010
Trinh bay I~i s6 dU' dau ky
Sau ngay phat hanh bao cao tai chfnh cho ky ke toan narn ket thuc nqay 31 thanq 12 narn2016, Tong Giam d6c da quyet djnh trinh bay l<;lis6 dU' cu6i ky Clla bao cao nay. Viec trlnh bayl<;lidU'Q'Cthl,J'chien cho cac tai khoan sau:
Ma 56 li~u da pMt 56 Ii~u trinh Thay d6i thuans6 hanh bay I~i
VND VND VND
Tai san thue thu nh$p hoan l<;li 262 28.682.467.747 29.663.943.272 981.475.525Chi phi phai tra ng~n h<;ln 315 2.999.028.635 7.906.406.259 4.907.377.624LQ'i nhu$n sau thue chU'a phan 421b 98.885.079.624 94.959.177.525 (3.925.902.099)ph6i ky nay
fjif{1q ~ ;;m;K~ toan trU'ang'
La Van HoangT6ng Giam d6cTP. H6 Chi Minh, ngay 07 thang 08 nam 2017
45
