CONG TY Ng TONG CONG TY CONG NGHIEP MO

VIET BAC TKV - CTCP

Bao cao tai chinh dd kiem toan cho narn tai chinh tir ngay 01/01/2016

den ngay 31/12/2016

CONG TY In - TONG CONG TY CONG NGHICP MO VI CT BAC TKV - CTCP Dia chi: SO 1 Phan Dinh GiOt, phutmg Phucmg I.Rt, quan Thanh Xuan, thanh phO Ha NOi, Wt Nam

MUC LIJC

Trang

BAO CAO COA BAN GIAM DOC 2 — 3

BAO CAO KIEM TOAN DOC LAP 4 - 5

BANG CAN DOI KE TOAN 6- 7

BAO CAO KET QUA HOAT DQNG KINH DOANH 8

BAO CAO WU CHUYEN TIEN TE 9

THUYET MINH BAO CAO TAI CHiNH 10 — 41

PHIJ LUC 01: THONG TIN CHI TIET VE CAC KHOAN VAY NGAN HAN 42 — 45

PHU LIJC 02: THONG TIN CHI TIET VE CAC KHOAN VAY DAI HAN 46- 50

CONG TY In - TONG CONG TY CONG NGHICP MO VIT BAC TKV - CTCP

Dia chi: Se 1 Phan Dinh Giet, phtr&ng Phucmg Liet, quan Thanh Xuan, thanh phi) Ha Nei, Viet Nam

BAO CAO CiJA BAN TONG GIAM DOC

Ban Tong Giam dec Tong Cong ty Cong nghiep M6 Viet Bac TKV - CTCP ((Arai day goi tat la "Tong Cong ty") trinh bay bap OD nay cang vai Bdo cdo tai chinh Cong ty mg - Tong Cong ty Cong nghiep MO Viet Bac TKV -CTCP (dual day goi tat la "Cong ty mg") cho nam tai chinh ket thfic vao ngay 31/12/2016 dm C6ng ty mg da duor kiem town bed cac kiem town vien dec lap.

THONG TIN CHUNG

Tong Cling ty C6ng nghiep me Viet Bic TKV - CTCP &roc co phAn hod tir Tong C6ng ty C6ng nghiep m6 Viet Bac - Vinacomin (TNHH MTV) theo Quyet dinh so 132/QD-TTg ngay 26/01/2015 dm Thii tuang Chinh phti phe duyet Phucmg an co phAn hod Tong Cong ty Cong nghiep mo Viet Bac - Vinacomin thuec Tap down Cong nghiep Than - Khodng san Viet Nam.

Ring C8ng ty hoot Ong theo giay chirng nhan dang ky kinh doanh cong ty co phAn se 0100100015 thay del Ian thin 08 ngay 01/10/2015 do Sir Ke hoach va DAu to thanh pile Ha Nei cap.

Cong ty mg c6 tri so chinh tai se 1 Phan Dinh Giet, phut:mg Phucmg Liet, quan Thanh Xuan, thanh phi) Ha Nei, Viet Nam va 04 chi rilidnh truc thuOc, chi tiet nhu sau :

STT Ten den vi phy thuPc Dia chi

1 Cong ty Than NO Hang— VVMI Yen Lang, Dpi Tir, Thai Nguyen

2 Trung tam Didu during nganh Than — VVMI Sam San, Thanh Hod

3 Cong ty Than Na Throng — VVMI Lang San

4 Cong ty Than Khanh Hoa — VVMI Son Cam, Phd Luang, Thai Nguyen

Hoot dOng chinh trong ky cua C8ng ty mg bao gem:

- Hogt d6ng ctia cac ca th nuai duang, didu (twang (clidu duang cho can b6, cong nhan vien nganh than); - Khai thdc va thu gom than;

- Nha hang va cac dich vu On uang phyc vu Itru dOng;

- Ban buon 0 to va xe cd dang co. khac;

- Ban phy tiing va cac 66 phan phy try cua 6 t6 va xe co clang co. khac; - Ban bu6n vat lieu, thidt bi lap dal khac trong xay dung; - Cung cap dich vu On tiring theo hgp clang khong thwemg xuyen vai khach hang (phyc vu tiec, hal h9p, dam

oral, ...).

HQI HONG QUAN TR!

Cdc thank viencua Hei ding quan tri dieu hanh hoot dOng cua C8ng ty mg trong nam va den ngay lap bdo cdo nay bao g6m:

Ong Le Quang Binh Chu tich Hei deng quan tri

Ong Trail Hai Binh Thanh vien

- Ong Pham Dim Thien Thanh vien

- Ong Pham Cong Doan Thanh vien Mien nhiem tir ngay 01/10/2016 Ong Dang Van Tung Thanh vien B6 nhiem tir ngay 25/10/2016

- Ong Vu Dinh Len Thanh vien

BAN TONG GIAM DOC

Cdc thanh vien dm Ban Ping Gidm d6c da di'eu hanh hoot Ong cua Cong ty mg trong nam va den ngay lap bdo cdo nay bao

Ong TrAn Hai Binh Tang Giam dec

Ong NO Ngpc San Ph6 Tang Gam dlic

- Ong Pham Dix Thien Ph6 TOng Giam dec Ong Vu Dinh Len Ph6 Tang Gidm dotk

- Ong VII Minh Tan PHI 'Ring Giam dee

•

•

• TRA

• TOng Giam

•

•

CONG TY MC - TONG CONG TY CONG NGHICP MO VICT BAC TKV - CTCP

Dia chi: S6 1 Phan Dinh Giot, phutrng Phtrcmg Liet, quan Thanh Xuan, thanh pho Ha N8i, Viet Nam

■ BAO CAO CUA BAN TONG GIAM DOC (Till, theo)

1111

■ ■ 1111

■ •

Sly KILN PHAT SINH SAU MEN DO

Den ngay lap bdo cao nay, Ban Tang Gidm doc Ciing ty mg cho ring khong co su kien nao co the lam cho cac s6 ■ lieu trong cac Bao cao tai chinh da kiem toan cua C6ng ty mg bj phan anh sai lech.

KIEM TOAN VIEN

1111 C6ng ty TNHH Kiem toan BDO da dtroc lua chin la kiem toan vien that hien kiem toan Bdo cao tai chinh cho nam tai chinh ket thfic ngay 31/12/2016 dm Cong ty mg.

■ ■ ■ ■ 1111

1111

■ 111

111

111

■ ■ 111

■ ■

Dai an Tong Gid11114-- Ha n ng 03 nam 2017

BAN KIEM SOAT

Cdc thanh vien dm Ban kiem sodt da dieu hanh boat ding cua COng ty mg trong ram va den ngay lap bao cao nay bao g6m:

- Ba Nguyen Thi Luang Anh TruOng ban kiem sodt

- Ong Le Xuan Ngcri Thanh vien

- Ong Pham Xuan Vinh Thanh vien

TRACH NHICM CUA BAN TONG GIAM DOC DOI VOI BAO CAO TAI CHINH

Ban Tang Giam d6c Cong ty mg chit' trach nhiem lap Bao cao tai chinh va dam bao Bao cao tai chinh da phan anh mOt cdch trung that va hop 1j, ve tinh hinh tai chinh tai ngay 31 /12/2016 ding nhu ket qua hoat clOng kinh doanh va cac luang Itru chuyen tien to trong nam tai chinh ket thitc cung ngay cua C8ng ty mg va nhan they kitting co van de bet thutmg xay ra co the anh hi/Ong den kha !tang boat ding lien tuc cua doanh nghiep. De lap Bao cao tai chinh nay, Ban Tang Giam doc Cong ty mg &roc yeu caw

Ltra chip phi' hop va dp dung nhat quan cac chinh sach ke toan; Thuc hien cac xet doan va it& tinh mOt each hop 1j, va than trQng;

Neu ro cac nguyen tic ke toan thich hop da thrgc tuan tha, nhang sai tech trQng yeu (nau co) da throrc Ong b6 va giai thich trong bao cao tai chinh;

Lap Bdo cao tai chinh tren ca sa hoat Ong lien tuc trir tratmg hop khong the cho rang C8ng ty mg se tiep tuc hoat ding kinh doanh;

Thiet ke, thirc hien va duy tri he thong kiem soar nOi b6 rt.* cach hau hieu cho mac dich lap va trinh bay bdo cao tai chinh hap 15, nham han the rai ro va gian Ian.

Ban TOng Giam d6c Cong ty me chiu trach nhiem dam bao s6 ke toan dtrac ghi cher) mOt cach phi' hap de phan anh hap ly tinh hinh tai chinh cda Cong ty mg a bat kS, thtii diem nao va dam bac, bao cao tai chinh cua C6ng ty me eltrac lap phi' hop vai cac Chan mac ke toan Viet Nam, Che d6 ke toan doanh nghiep hien hanh va cac quy dinh phdp ly c6 lien quan. Ban T6ng Giam dOc Cong ty mg ding chiu trach nhiem dam bao an toan cho cac tai san va da thkrc hien cac bien phdp phi" hop de ngan than va phat hien cac hanh vi gian Ian va sai pham khac.

Ban Tting Giam doc Cong ty me cam ket rang C6ng ty mg da tuan tha cac yeu cau neu tren trong viec lap bdo cao tai chinh kern theo.

Theo j, kien cua Ban Tang Gam doc C8ng ty me, Bao cao tai chinh da &rot kiem toan (dinh kem) da phan anh trung that va hop 15, ve tinh hinh tai chinh ctia Cong ty mg tai ngay 31/12/2016, ket qua hoat Ong kinh doanh va luu chuyen tien to cho nam tai ket that ding ngay.

■ •

3

U

■ th

IBDO Tel: +84 (0)4 37833911/12/13 ■ Fax: +84 (0)4 37833914 243A De La Thank St

www.bdo.vn

20 Floor, Icon 4 Tower

Dong Da District, Hanoi, Vietnam

U S6: 45/2017/BCKT-BDO Ha NOi, ngay 08 thong 03 nom 2017

BAO CAO KIEM TOAN DOC LAP Bao coo tai chink cho nom tai chinh ket thiic vao ngay 31/12/2016

cua Cong ty Me — Tong Cong ty Cong nghiep Mo Viet Bac TKV - CTCP

Kinh gut HO BONG QUAN TRJ VA BAN TONG GIAM DOC

• TONG LONG TY CONG NGHICP MO V1 T BAC TKV - CTCP

111 Chang toi da kiem town Bdo coo tai chinh kern theo cila Cong ty mg - Tong COng ty Cong nghiep M6 Viet Bac TKV - CTCP, duqc lap ngay 08/03/2017 tit trang 06 den trang 50, bao gem Bang can clei ke todn tai ngay

is 31/12/2016, Bdo coo ket qua hog Ong kinh doanh, Bdo coo ltru chuyen tien to va Ban thuyet minh bdo coo tai ,-_---

chinh cho nom tai chinh ket thtic ding ngay.

• Trach nhiem cria Ban Tting Giant dtic

Ban Tong Gam dec Cong ty chiu trdch nhiem ve viec lap va trinh bay trung thuc va hop ly Bao coo tai ■ chinh ctia Cong ty mg - Tong Cong ty Cong nghiep M6 Viet Bac TKV - CTCP theo Chuan muc ke toan 3 viet Nam, Che de ke town doanh nghiep Viet Nam va cac quy dinh phdp ly co lien quan den viec lap va

trinh bay Bao coo tai chinh va chju trdch nhiem ve kiem soot nei be ma Ban Tong Gidm d6c xdc dinh la can thiet de dam bao cho viec lap va trinh bay Bdo coo tai chinh khong co sai set tr9ng yeu do gian Ian hoc

■ nham

• Trach nhiem ctia Kiern roan vien

Trach nhiem cua chUng toi la duo ray kien ve bdo coo tai chinh dua tren ket qua dm cuec kiem town. Chung toi da tien hanh kiem town theo cac chuan muc kiem roan Viet Nam. Cac chuan muc nay yeu cau chung toi tuan thin

■ chuan muc va cac quy dinh ve dao dim nghe nghiep, lap ke hooch va thuc hien cuec kiem todn de dat duqc su dam bao hqp ly ve viec lieu bdo coo tai chinh ctia Cong ty mg co con sai set twig yeu hay }dicing.

• Cong viec kiem town bao gem thuc hien cac thu tuc nham thu thap cac bang chung kiem town ve cac s6 lieu va ■ thuyet minh tren bdo coo tai chink Cdc thti ttic kiem town duqc Itra chQn Oa ten xdt dodn cua kiem town vien,

bao gem ddnh gid rui ro co sai set tr9ng yeu trong bao coo tai chinh do gian Ian hoc nham Khi thuc hien ■ ddnh gid cac rai ro nay, kiem town vien da xem xet kiem soot nei be dm Cong ty me - Tong Cong ty Cong

nghiep M6 Viet Bac TKV - CTCP lien quan den viec lap va trinh bay bdo coo tai chinh trung thuc, h9p ly nham ■ thiet ke cac tha tuc kiem town phit h9p tinh hinh thuc te, tuy nhien khong nham muc Bich dim ray kien ve

tinh hieu qua ctia kiem soot nOi be caa C6ng ty mg. Cong viec kiem town cling bao gem danh gid tinh thich hqp cac chinh sach ke todn duqc Alp dung va tinh hqp IY cUa cac trOc tinh ke todn dm Ban Tong Gidm doc ding

nhtr cidnh gid viec trinh bay tong the bdo coo tai chinh.

■ Chung toi tin Wang rang cac bang chting kiem town ma chung toi da thu thap duqc la day dia va thich hcrp lam ca ■ ser cho kien kiem town cua chUng COE

U

U

•

U

U

U

■ BDO Audit Services Co.,Ltd, a limited liability company incorporated in Vietnam, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the International BOO network of independent member firms. BDO is the brand name for the BDO International network and for each of the BDO Member Firms.

• 4

- :7- -0133J/62_ ZoN

GONG TY TRACH NH141 di HA

t* KIEM TO or) BDO

Y TNHH KIEM TOAN BDO

-

PH R TIEN HUNG Ph6 Tifing Giam dem S6 GiAy CN DKHN kiem town: 0752-2013-038-1

I B DO

kien etia Kiem town vien

Theo y kien cua chung t6i, bdo cdo tai chinh kern theo di phan drill trung thi,rc va hop ly, tren cac khia canh tong yeti tinh hinh tai chinh cua Cong ty me - Tong C6ng ty Cong nghiep me Viet Bic TKV - CTCP vao ngay 31/12/2016, ket qua kinh doanh va tinh hinh luu chuyen tien to cho kY tai chfnh tir ngay 01/01/2016 den ngay 31/12/2016 phir hop vai cdc Chun mirrc ke todn Viet Nam, Che de ke town doanh nghiep Viet Nam hien hanh va cdc quy dinh phdp ly c6 lien quan den viec lap va trinh bay bdo cdo tai chinh.

NGUYEN THI LAN HOA Kim than vien

So GiAy CN DKHN kiem town: 2003-2013-038-1

5

Dan vi tinh: VND

TAI SAN MA SO THUYET MINH

31/12/2016 01/01/2016

A. TAI SAN NGAN H3N 100 343.326.828.642 565.108.815.995

I. Tien va cac khan tinmg dtrong tien 110 V.1 8.582.084.881 31.572.464.745

1. Tien 111 8.582.084.881 31.572.464.745

II. Dau fir tai chinh ngin hail 120 - -

III. Cdc khan OM thu ngiin Ilan 130 228.994.178.844 343.755.476.364

1. Phai thu ngin han dm khach hang 131 V.4.1 203.248.405.636 144.885. I 86.667

2. Tra Mr& cho nguai ban ngan han 132 1.640.222.605 17.811.904.227

3. Phai thu ve cho vay ngan han 135 V.3 1.687.927.525 136.781.103.931 4. Phai thu ngin hp khac 136 V.5.1 22.417.623.078 44.277.281.539

IV. Hang din kho 140 82.793.179.751 160.806.931.338 1. Hang ton kho 141 V.6 82.793.179.751 160.806.931.338

V. TM san ngin han khac 150 22.957.385.166 28.973.943.548 1. Chi phi tra truck ngin han 151 V.7 697.151.519 1.161.296.732 2. Thue GTGT dirgc khau trir 152 9.115.339.664 10.583.739.372 3. Thue va cac khoan khac phai thu Nha ntrac 153 V.12.2 13.144.893.983 17.228.907.444

B. TAI SAN DAI HAN 200 1.400.214.389.770 1.525.598.422.985 I. Cac khan phai thu did han 210 79.338.524.729 90.149.545.602 1. Phai thu vd cho vay dai han 215 V.3 - 16.240.894.964 2. Phai thu dAi han khac 216 V.5.2 79.338.524.729 73.908.650.638

II. Tai san co dinh 220 420.019.498.396 524.305.662.226 1. TM san co dinh hOu hinh 221 V.8 413.345.356.710 517.399.246.492

- Nguyen gia 222 1.543.640.443.881 1.488.477.488.779 - Gici tri hao mon 1u51 kA (*) 223 (1.130.295.087.171) (971.078.242.287)

2. TM san co dinh thud tai chinh 224 - - 3. Ili san c6 dinh vo hinh 227 V.9 6.674.141.686 6.906.415.734

- Nguyen gia 228 7.709.165.176 7.923.035.376 - Gia tri hao mon luy Id (*) 229 (1.035.023.490) (1.016.619.642)

III. Bat dOng san dau tir 230 - - IV. Tai san der dang dal han 240 97.153.890.648 101.759.255.185

1. Chi phi xay chrng ca ban da dang 242 V.10 97.153.890.648 101.759.255.185 V. Dau tir tai chinh dal han 250 461.573.418.122 484.198.039.974

1. DAu tu vao ding ty con 251 V.2.1.1 498.039.428.990 498.039.428.990 2. D'au tu vao cong ty lien ket, lien doanh 252 V.2.1.2 1.740.000.000 1.740.000.000 3. DAu tu Op von vao don vi khac 253 V.2.1.3 16.607.900.000 19.607.900.000 4. Du pheng dAu tu tai chinh dal han (*) 254 V.2.1 (54.813.910.868) (35.189.289.016)

VI. Ili san dai Ilan khic 260 342.129.057.875 325.185.919.998 1. Chi phi tra truck dai han 261 V.7 341.147.722.592 325.185.919.998 2. Tai san thud thu nhap hoan lai 262 981.335.283 -

TONG CONG TAI SAN 270 1.743.541.218.412 2.090.707.238.980

• • al • • mi • • • U • • • • • • Is • • • • II U IN a • •

= 7

4 1

111 B 01-DN

• CONG TY ln - TONG CONG TY CN MO VICT BAC TKV - CTCP Bao do tai chinh cho kSr tai chinh

Dia chi: SO 1 Phan Dinh Giot, Thanh Xuan, HA NOi

Cho nam tai chinh ket thin ngay 31/12/2016

• BANG CAN DOUCE TOAN

• Tai ngay 31 thang 12 nam 2016

•

• •

Bcio cao tai chinh nay phcii Arc d9c cling cac thuyit minh kem Theo 6

Dja chi: SO 1 Phan Dinh Giot, Thanh Xuin, HA NOi

B 0I-DN

CONG TY MC - TONG CONG TY CN MO VICT BAC TKV - CTCP Brno cao tai chinh cho ky tai chinh

Cho !tam tai chinh ket thtic ngay 31/12/2016

Tai ngay 31 thang 12 am 2016 I

Dan vi tinh: VND

■

_Jw LtroNG XUAN QUANG

Ke toan truang

NGUYEN HONG HANH

Ngutri lap

111 Bcio ccio Uri chinh nay phaiduirc doe cling ccic thuye:t mink kem theo

BANG CAN DOI KE TOAN (74 theo)

a

I

NGUON VON MA 95 THUYET

MINH 31/12/2016 01/01/2016

A. Ng PHAI TRA 300 660.768.388.703 1.030.754.160.190

I. Nq ngin han 310 293.739.588.681 467.535.079.089 1. Phai tra ngutri ban ngin hart 311 V.11 44.108.388.752 78.959.870.115 2. Ngtrtyi mua tra tin tnrac ngin han 312 84.843.502 7.280.589.936 3. Thud va cdc khoan phai nOp Nita nuor 313 V.12.1 37.881.186.683 32.648.008.341 4. Phai tra nguai lao (king 314 64.617.974.522 59.845.632.952 5. Chi phi phai tra ngin han 315 V.13 12.732.317.026 11.828.389.601 6. Phai tra ngin han khac 319 V.14 8.493.528.991 8.671.493.983 7. Vay va nq thud tai chinh ngan han 320 V.15 70.310.460.766 232.556.081.134 8. Du phong phai tra ngan han 321 V.16 55.437.050.237 34.861.474.922 9. Quy khen thuang, pi-1ft lqi 322 73.838.202 883.538.105

II. Nq ail han 330 367.028.800.022 563.219.081.101 1. Vay vA nq thud tai chinh dai han 338 V.15 366.870.987.223 563.219.081.101 2. Du phong phai tra dal han 342 - - 3. Quy phat trien khoa hoc Ong nghd 343 157.812.799 -

B. NGUON VON CHU SO HITU 400 1.082.772.829.709 1.059.953.078.790 I. Vim chil so. hum 410 V.17 1.069.801.688.045 1.054.855.682.384 1. Von Op cua chti so. hu.0 411 1.050.000.000.000 1.050.000.000.000

- CO phieu phO thong cO quyen bieu quyet 411a 1.050.000.000.000 1.050.000.000.000

- CO phieu uu ddi 411b - - 2. VOn khac dm chi' ss&hail 414 - - 3. Quy dau to phat trien 418 - - 4. Quy lchac thuOc von chit sa Wu 420 - - 5. Lqi nhudri sau thud' chua phan phOi 421 19.801.688.045 4.855.682.384

- LNST chua phan phOi lily ke den cuOi ky truck 421a - -

- LNST chua phan phOi ky nay 42 I b 19.801.688.045 4.855.682.384 II. Ngutin kinh phi vii quy khac 430 V.18 12.971.141.664 5.097.396.406 1. NguOn kinh phi 431 74.890.700 74.890.700 2. Ngu6n kinh phi dd hinh thanh TSCD 432 12.896.250.964 5.022.505.706

TONG CONG NGUON VON 440 1.743.541.218.412 2.090.707.238.980

■

U

7

U

•

U

•

U

U

U

a •

S

•

•

•

•

U

•

a •

I

HA NOi i O8 thang 03 nAm 2017

Al B1NH

TOng Giam doc

Al BiNH

g Clam dim

U B 02 - DN

• CONG TY Me - TONG CONG TY CN MO VIeT BAC TKV - CTCP Bao cao tai chfnh cho ky tai chfnh ■ Dja chi: SO 1 Phan Dlnh Gidt, Thanh Xuan, Ha NOi Cho nim tai chfnh ket thin ngay 31/12/2016

• BAO CAO KET QUA HOAT BONG KINH DOANH Ky tai chinh ta• ngay 01/01/2016 den ngay 31/12/2016

Dan vj tinh: VND

CHI TIED MA SO

THUYET MINH KY NAY KY TRY&

1. Doanh thu ban hang vi cung cap djch vu 01 VI.20 2.025.225.944.884 1.765.584.055.517

2. Cac khoan giam tra. doanh thu 02 - -

3. Doanh thu than vi ban hang ye cung cap dich vy 10 2.025.225.944.884 1.765.584.055.517

4. Gia von hang ban 11 V121 1.698.314.299.475 1.426.566.652.588

5. Lyi nhutin op A ban hang vii cung cep dich vy 20 326.911.645.409 339.017.402.929

6. Doanh thu hoot dOng tai chfnh 21 VI.22 20.379.468.380 25.838.519.315

7. Chi phi tai chfnh 22 VI.23 80.661.040.596 135.375.072.778

- Trong do: Chi phi Mi vay 23 60.121.430.749 83.219.916.203

8. Chi phi ban hang 25 VI.24 53.350.624.269 61.970.653.829

9. Chi phi quan 1S, doanh ngh4p 26 VI.24 199.015.910.215 173.481.919.165

10. Lqi nhan than fir host dOng kinh doanh 30 14.263.538.709 (5.971.723.528)

11. Thu nhap khac 31 VI.26 2.206.966.667 18.009.917.566

12. Chi phi khac 32 VI.26 847.038.290 4.454.114.013

13. Lcri nhun khfic 40 1.359.928.377 13.555.803.553 14. T6ng loi nhan 14 than trterc tha 50 15.623.467.086 7.584.080.025

15. Chi phi thug TNDN MO hanh 51 VI.25 1.658.796.708 1.292.545.725

16. Chi phi thue TNDN hoan lai 52 (981.335.283) - 17. Lid ohu4n sau thug thu nhOp doanh nghip 60 14.946.005.661 6.291.534.300

18. Lai co ban tren c6 phieu 70 - -

19. Lai suy giant tren co phieu 71 - -

Ha Nal, ngely 08 thang 03 nam 2017

• • • •

Bcio ccio tai chinh nay phin cluor dcc cling cdc thuyk minh kem theo 8

• NGUYEN HONG HANH LUONG XUAN QUANG

111 Ngutri 114p Id login truirog

a • • • • • • U

• • N

• • • • • • • ■

• • • •

•

■ ■ ■ (4, • NGUYEN :1 NG HANH LUVNG XUAN QUANG

• Ngirtri lOp Ks town tru*ng

ou 00

To n gG --2W g 03 ham 2017

\"1 CONG TY LONG N -

Afyi r

TRAN HAI BINH T6ng Giant d6c

B 03 - DN Bao ciao tai chinh cho tai chinh

Cho nam tai chinh ket thtic nay 31/12/2016

•

• CONG TY MV, - TONG CONG TY CN MO VIT BAC TKV - CTCP Dia chi: SO 1 Phan Dlnh GiOt, Thanh Xuan, Ha NOi

BAO CAO LUU CHUYEN TIEN Tt Theo phuong phtip glib: dip Nam tai chinh ket thitc ngay 31/12/2016

Don vi tinh: VND

CHI iitu MA SO KY NAY KY TRU'OC

I. LUU CHUYEN TIEN Tir HOAT DQNG KINH DOANH 1. Lcri nhuOn trtrov thus 01 15.623.467.086 7.584.080.025 2. Dieu chinh cho cac khan

- KhAu hao tai sL co dinh va BDS dAu tu 02 163.233.877.012 135.330.666.994 - Cac khoan du phong 03 40.250.203.429 70.050.763.938 - Lai, 18 chinh k'ch t/ gia htii doai do danh gia lai cac khan muc 04 (186.287.990) (1.432.277.090) - Lai, 18 tir hog dOng du Or 05 (20.496.456.694) (23.929.796.479) - Chi phi lai vay 06 60.121.430.749 83.219.916.203 - Cac khoan dieu chinh khac 07 157.812.799 -

3. Lyi nhu4n tir HDKD trterc thay ai vOn ltru dOng 08 258.704.046.391 270.823.353.591 - Tang, giam cac khan phai thu 09 (5.294.992.639) 28.454.914.194 - Tang, giam hang ton kho 10 78.013.751.587 (19.047.428.034) - Tang, giam cac khan phai tra (kitting ke lai vay phai tra, thus thu 11 152.556.290.528 52.337.567.318 - Tang, giam chi phi tra tnrac 12 (15.497.657.381) (27.166.582.984) - Tang, giam chimg khoan kinh doanh 13 - - Tien lai vay a tra 14 (51.718.888.926) (103.764.527.849) - Thud thu nhOp doanh nghiep da nOp 15 - (204.774.613) - TiL thu khac tir hoat dOng kinh doanh 16 22.899.831.228 19.115.587.436 - Tien chi khac tir hoat Ong kinh doanh 17 (13.277.299.903) (31.148.903.573) Luu chuyin tan than tir hoot dOng kinh doanh 20 426.385.080.885 189.399.205.486

II. LUU CHUYEN TIEN Tif HOAT DQNG DAU TY 1.Tien chi a mua stint, xay dtmg TSCD va cac TSDH khac 21 (251.045.235.212) (221.982.702.466) 2.Tien thu tar thanh 1/, nhuong ban TSCD va cac TSDH khic 22 1.194.839.236 463.236.362 3.Tien chi cho vay, mua cac ding cu rig dm don vi khac 23 - - 4.Tien thu hOi cho vay, ban loi cac cling cu Kr ctia don vi khac 24 151.334.071.370 207.858.596.073 5.Tien chi dL tu gop vOn vao don vi khac 25 - - 6.Tien thu hed dAu tu Op vim vao don vi khac 26 2.754.000.000 - 7.Tien thu !Ai cho vay, c6 tirc va lqi nhuan duot chia 27 4.978.700.113 6.151.829.632 Ltru chuyen tien thuAn tu• hoot Ong du ttr 30 (90.783.624.493) (7.509.040.399)

III. LU'U CHUYEN TIEN Tif HOAT DOG TAI CHINH 1.Tan thu tir phat hanh CP, nhan vOn gOp oh chit sa hau 31 - 68.509.464.106 2.Tien tra loi vOn Op cho ac chit sO Wu, mua lai c6 phieu dm 32 - - 3.Tien thu tir di vay 33 493.885.495.053 491.683.272.454 4.Tien tra nc g6c vay 34 (852.479.209.299) (804.842.595.523) 5.Tien tra ng gOc thud di chinh 35 - - 6.CO tart, lqi nhu.n (la tra cho chit sa hilt 36 - - Ltru chuyen tan than tu• hoot Ong di chinh 40 (358.593.714.246) (244.649.858.963) LIAJ CHUYEN TIEN THUAN TRONG KY 50 (22.992.257.854) (62.759.693.876) Tan va Wong throng hen du kj, 60 31.572.464.745 94.322.079.318 Anh hustmg cita thay a tj, gia ht i doai quy dOi ngooi to 61 1.877.990 10.079.303 Tan va twang throng tin cu6i k' 70 8.582.084.881 31.572.464.745

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

a

•

•

Bcio ccio tat chinh nay phtli &or doc sung cac thuyit minh kern then 9

CONG TY MC - TONG CONG TY CONG NGH1CP MO Y1CT BAC TKV - CTCP

B 09-DN

Dia chi: so 1, Phan Dinh Gi6t, phirtmg Phucmg Liet, Bao cao tai chinh

Quan Thanh Xuan, thanh pho Ha Nai, Viet Nam Cho nam tai chinh ket thfic ngay 31/12/2016

THUYET MINH BAO CAO TAI CHINH

I. THONG TIN CHUNG

Tang Citing ty Cong nghiep m6 Viet Bac TKV - CTCP ducc co phan hod tir Tong C6ng ty C6ng nghiep mo Viet Bic - Vinacomin (TNHH MTV) theo Quyet dinh so 132/QD-TTg ngay 26/01/2015 ciia Thu tuang Chinh phir phe duyet Phucmg an c6 Oar' hod TOng Cong ty Cong nghiep and Viet Bac - Vinacomin thuac Tap down Cong nghiep Than - Khoang san Viet Nam.

TOng C6ng ty hoat d6ng theo giay chimg phan dAng kj, kinh doanh c6ng ty co phAn s6 0100100015 thay d6i lan thin 08 ngay 01/10/2015 do S6 Ke hoach va DAu to thanh phO Ha NOi cap.

Hoot Ong kinh doanh chit yeu ciia Cong ty mg bao

Hoat Tang cua cdc ca sd nuoi duOng, dieu ducting (dieu dieing cho can b6, cong nhan vien nganh than); Khai thdc va thu gom than cling; Nha hang va cdc dich vu An &mg phuc vu luu clang; Ban bu6n 6 to va xe c6 clang ca khac; Ban phi tang va cdc b$ phan phi trcr ciia 6 to va xe c6 dang ca khac; Ban buon may m6c, thiet bkva phi tong may khac; Ban buon vat lieu, thiet bi lap dat khac trong xay dung; Cung cap dich vu An Ong theo hap Ch'ing khong thuang xuyen vai khach hang (phuc vu tiec, h6i hop, ddm cudi, ...).

Ngoai ra, trong nam tai chinh ket thuc vao ngay 31/12/2016, COng ty me khong c6 hoat Ong Clang ke nao ngoai chic nAng kinh doanh nhu dA ducrc &rig 4.

Chu ky san xuAt, kinh doanh thong thutng

Cong ty c6 chu IcY san xuAt, kinh doanh th6ng thudng la 12 thang.

au trim doanh nghiep

Cong ty mg c6 try sa chinh tai s6 1, Phan Dlnh Gi6t, phudng Phucmg Liet, quan Thanh Xuan, thanh phO Ha Noi, Viet Nam va 04 dcrn vi true thu6c, bao gOm:

STT Ten don vi phi thuPc Dia chi

1 Ccing ty Than Ned Hang - VVMI Yen Lang, Doi Tit, Thai Nguyen 2 Trung tam Dieu throng nganh Than - VVMI Sam Son, Thanh Hoer 3 Cong ty Than Na Durmg - VVMI Lcing Son 4 Cong ty Than Khanh Hoa - VVMI San Cam, Phu Luang, Thai Nguyen

DE'n ngay 31/12/2016, tong so can ba nhan vien cua C6ng ty mg la 2.251 nguai.

II. CO BAO CAO TAI CHINH VA KY KE TOAN

Che dO ke toan Sp dung:

Cong ty mg Sp dung Che da ke toan doanh nghiep ban hanh kern theo Thong to 200/2014/TT- BTC cua BO truang BO Tai chinh ban hanh ngay 22/12/2014.

Bao cao tai chinh &roc lap theo nguyen tic gia g6c va phi hap vai.Chuan muc ke toan Viet Nam. Bdo cao tai chinh kern theo khong nhAm phan anh tinh hinh tai chinh, ket qua hoat dang kinh doanh va tinh hinh luu chuyen tien to theo cac nguyen the va thong le ke toan ducrc chap nhan chung tai cdc nude khdc ngoai Viet Nam.

NiEn dQ ke toan cfia COng ty mg: Nam tai chinh cua Cong ty mg &Doc bat &Au tir ngay 01/01 va ket thiic vao ngay 31/12 nam duang lich.

DOng Hen hach toan: Cong ty mg sir dung dOng Viet Nam (VND) de ghi so ke toan va lap Bao cao tai chinh.

Thuyert minh bao cao tat chinh is ba phan hap thanh va can dupc dac cang vai bao cao tai chinh 10

CONG TY - TONG CONG TY CONG NGH11yP MO VItT BAC TKV - CTCP B 09-DN

Dja chi: so 1, Phan Dinh Gi6t, phutIng Phircmg Liet, Bao cao tai chinh

Quan Thanh Xuan, thank phi Ha Ni,0 Viet Nam Cho nam tai chinh ket thtic vao ngay 31/12/2016

THUYET MINH BAO CAO TAI CHINH (Tap theo)

III. CHUAN MkfC VA CHE DO KE TOAN AP DVNG

Cho den ngay lap Bao cao tai chinh nay, Ban Tang Giam dac Cong ty mg da dtroc biet ve hai mucri sau (26) Chan muc ke toan Viet Nam da dtror BO Tai chinh ban hanh nhu sau:

Quyet dinh 149/2001/QD-BTC ngay 31/12/2001 ban hanh va cling ba ban (4) Chan muc ke toan Viet Nam (dcrt 1);

Quyet dinh 165/2002/QD-BTC ngay 31/12/2002 ban hanh va Ong bo sau (6) Chan muc ke toan Viet Nam (dot 2);

Quyet dinh so 234/2003/QD-BTC ngay 30/12/2003 ban hanh va cong 1)6 sau (6) Chan muc ke tan Viet Nam (dot 3). Hutng dan chi tiet thuc hien cac quy& djnh do 1,2,3 ding da dugc BO Tai chinh ban hanh qua Thong to 161/2007/TT-BTC ngay 31/12/2007;

Quy4t djnh 12/2005/QD-BTC ngay 15/02/2005 ban hanh va cong bo sau (6) Chan muc Ke toan Viet Nam (dot 4). Huang dart chi tiet thi hanh quyet djnh nay ding (la dtrov BO Tai chinh ban hanh qua Thong to 20/2006/TT-BTC ngay 20/03/2006;

Quyet dinh 100/2005/QD-BTC ngay 28/12/2005 ban hanh va cong ba ban (4) Chuan muc Ke tan Viet Nam (do 5). Hirdmg dan chi tiet thi hanh guy& dinh nay cung da duvc BO Tai chinh ban hanh qua Thong to 21/2006/TT-BTC ngay 20/03/2006.

Tuan thu cac Quyet djnh va Thong to twang clan cac Chan muc ke toan Viet Nam nOi tren, Ban Tang Giam d6c C6ng ty me da Iva ch9n cac Chan muc ke tan Viet Nam c6 the ap dung duvc d6i v6i hoat dOng kinh doanh cua Cong ty mg a lap Bdo cao tai chinh.

IV. CAC CHINH SACK KE TOAN CHU YEU

Lrdrc anti ke toan

Viec lap bao cao tai chinh tuan the' cac chan muc ke toan Viet Nam va cac quy dinh hien hanh ve ke toan tai Viet Nam yeu cau Ban Tong Giam doc phai c6 nhQng trac tinh va gia dinh anh huirrig den s6 lieu ye cong nq, tai san va viec trinh bay cac khan cong nq va tai san tiem tang tai ngay lap BA° cao tai chinh ding nhu cac so lieu bao cao ye doanh thu va chi phi trong suit nam tai chinh. Ket qua hoat clOng kinh doanh thuc to c6 the khdc vai cac tax tinh, gia djnh dat ra.

Tien va cac khoin twang during tien

Tien va cac khoan turmg ducmg tien bao g6m: tien mat, tien girl kh8ng kSi han, tien dang chuyen va cac khoan dau to ngan han c6 thi gian thu hai hoac dao han khong qua 3 thang ke tv ngay mua, c6 tinh thanh khoan cao, c6 kha nang chuyen di de clang thanh cac hrong tien xac djnh va kh6ng c6 nhieu rui ro trong chuyen ai thanh tien.

Cac loci tj, gia hoi doai dp dyng trong ke toan

Ty gia dp dung de danh gia lai cac khoan muc tien to c6 g6c ngoai to cuoi ky Ai) dung thong nhat trong Tap down C6ng nghiep Than - Khoang san Viet Nam ducrc quy dinh tai C6ng van so 0029/CMV - KTTKTC ngay 05/01/2017 caa Tap down C6ng nghie'p Than - Khoang san Viet Nam:

+Cdc khoan tien gtii, tien ton quy va cac khan phai thu ngoai TKV c6 gac ngoai to quy doi theo quy dai theo ty gia mua vao caa Ngan hang la 22.720 VND/USD.

+Cdc khoan cong nq phai tra, tien vay ngoai TKV c6 g6c ngoai to quy ci6i theo t gid ban ra cua Ngan hang la 22.790 VND/USD.

+Cac khoan ding ng phai thu, phai tra trong TKV c6 gac ngoai to quy dai theo ty gid ban ra cua Ngan hang la 22.790 VND/USD.

+Cac loci ngoai to khac (neu c6) ducrc can cir vao th6ng bao caa Ngan hang hoac quy dai qua clang do la My (USD) theo nguyen tic nhu huang clan neu tren.

Cac khoan chenh lech gid thuc to phat sinh trong nam va chenh Lech do danh gid Iai s6 du tien to c6 gac ngoai to cuai nam &Km ghi nhan vao doanh thu hoot dung tai chinh hoac chi phi tai chinh trong ky tai chinh.

7'huyit mink brio ado zed chinh la 15 phem hop thimh va can dupe dpc cling ven bao cao tin chinh 11

1 1

CONG TY MC - TONG CONG TY CONG NGHICP MO VICT BAC TKV - CTCP B 09-DN Dja chi: se 1, Phan Dinh Giat, phuong Phucmg Liet, Bao cao tai chinh

Quan Thanh Xuan, thanh phe Ha Ni,a Viet Nam Cho nam tai chinh ket thoc vao ngity 31/12/2016

THUYET MINH BAO CAO TAI CHINH (Trjp theo)

IV. CAC CH1NH SACH KE TOAN CHU YEU (Tiep theo)

Cfic khan dau to tai chinh

Cac khan dAu tu tai chinh dai han cua C8ng ty me bao gom dau tu gop von vao Cong ty con, Cong ty lien ket va dau to dai han khac.

Cac khan dAu tu vao cong ty con, cong ty lien ket va cac khoan dau tu khac ducc ghi nhan theo phuang phap gia g6c, theo da gia gec dm khan dau to duqc xac dinh bang gia mua cong cac chi phi lien quan den giao dich mua. Tai cac ky ke town tier) theo, cac khoan dau to dtrqc ghi nhan theo gia tri ban dau trir cac khoan du phang giam gia trau tu.

Du pheng duqc lap khi gia tri cia cac khan dAu tu dang ghi nhan ten s6 ice tan cao horn gia tri thi tnrtmg hoac phat sinh su suy giam gia tri caa cac khan dau to tai ngay ket thuc kj, ke tan. Tang hoac giam se du tai khan du pheng duqc hach tan vao chi phi tai chinh trong bao cao ket qua hog clang kinh doanh.

Cac khan phai thu

Cac khan phai thu &Km trinh bay tren bao cao tai chinh theo gia tri ghi so cac khan phai thu tir khach hang va phai thu khac sau khi trir cac khan du phang ducrc frac tinh cho cac khan phai thu kh6 doi Oa ten ca so xem xet dm Ban Tong Gam doc doi vai cac khan con chtra thu tai thai diem ket thuc nam tai chinh.

Cac khan no' phai thu duqc theo &Si chi tiet theo kj, han gec, kji han con lai tai thai diem bao cao, theo nguyen to va theo tirng doi Wong. Tai tiled diem lap bao cao tai chinh, khoan phai thu co c6 thai gian thu h6i can lai kitting qua 12 thang hoac met chu kjt kinh doanh ducfc phan loci la phai thu ngan han, khoan phai thu co thai gian thu hei con lai tren 12 thing hoac han met chu kj/ kinh doanh duqc ghi nhan la khoan phai thu dai han.

Du phang nq phai thu kh6 del the hien Olin gia tri ctia cac khoan phai thu ma Tong C6ng ty dir kien kh6ng co kha nang thu hoi tai ngay ket tit& nam tai chinh. Tang hoac giam s6 du tai khan du ph6ng duqc hach town vao chi phi quan ly doanh nghiep trong bao cao ket qua hoat clang kinh doanh.

Hang ton kho

Hang ton kho dtrot xac dinh ten co sa gia gec va gia tri thuan c6 the thuc hien duqc. Gia gec hang ton kho bao gem: Chi phi mua, chi phi the bien va cac chi phi lien quan truc ti6 khac phat sinh a co duqc hang ton kho tai dia diem va trang thai hien tai. Gia tri thuan co the thuc hien dam duqc xac dinh bang gia ban trac tinh trir (-) chi phi frac tinh de hoan thanh san phAm va cac chi phi trac tinh can thiet cho viec tieu thu chung.

C6ng ty mg Ai) dung phuong phap ke khai thutmg xuyen a hach tan hang ten kho vai gia tri dtroc xac dinh theo nhu sau:

Chi phi san xuAt kinh doanh der dang va gia tri thanh phAm ton kho than cuei lcjr dtrqc xac dinh theo phuong phap thong nhAt trong Tap doan Cong nghiep Than - Khoang san Viet Nam, ban hanh kern theo Quyet dinh se 2917/QD-HDQT ngay 27/12/2006 dm Hai ding Quan tri Tap doan Cong nghiep Than - Khoang san Viet Nam;

Nguyen vat lieu, cong cu, dung cu, vat tu, hang hoa (kw xac dinh theo phtrong phap gia dich danh.

phong glom gia hang tdn kho: Du pheng cho hang ten kho duqc trich lap cho phan gia tri du kiEn bi ton that do cac khoan suy giam trong gia tri (do giam gia, hu hong, kern pham chAt, lei thai...) c6 the xay ra doi vai nguyen vat lieu, thanh pham, hang hoa ton kho thu8c quyen so hau cua C8ng ty me dua tren bang chUng hop ljt ye su suy giam gia tri tai ngay ket thfic nam tai chinh. Tang hoac giam so du tai khoan du phong (kw hach tan vao gia von hang ban trong bao cao ket qua hoat den kinh doanh.

Tai san c6 dinh va khAu hao tai san co dinh

Tai san c6 dinh duqc phan anh theo nguyen gia va gia tri hao men lily ke.

Nguyen gia tai san co dinh (TSCD) bao gem gia mua va nliffng chi phi c6 lien quan truc tiep den viec dua TSCD vao hoat clang nhu du kien.

Thuyit minh bao cao tat chinh is by phan hop thank va can dupe dcc cling vdi bao cao tai chinh 12

CONG TY Nn - TONG CONG TY CONG NGHleP MO V1 CT BAC TKV - CTCP B 09-DN

Dja chi: s6 1, Phan Dlnh Giot, phtrang Plurcmg Liet, Bao cao tai chinh

Quin Thanh Xuan, thanh ph6 Ha NOi, Viet Nam Cho nam tai chinh ket thac vao ngay 31/12/2016

THUYET MINH BAO CAO TAI CHiNH theo)

Iv. CAC CHINH SACH KE TOAN CHU YEU (Tier) theo)

Thi san c6 dinh va khu hao tai san co djnh theo)

Cac chi phi phat sinh sau khi TSCD da dua vao hog gong nhu chi phi bao tri, sira chaa duqc ghi nh'An

vao bao cao ket qua hoat (rang kinh doanh trong ky tai thai diem phat sinh. Trong truing hap c6 the

chimg minh mat cach rO rang rang cac khoan chi phi nay lam tang lqi ich kinh to trong tuong lai du tinh thu duqc do viec sir dung TSCD vuqt tren mac hoat Tang tieu chuAn da duqc dinh gia ban dau thi chi phi nay duqc von hoa nhu mat khoan nguyen gia tang them caa TSCD.

Khi TSCD hUu hinh duqc ban hay thanh ly, nguyen gia va gia trj hao mon My ke duoc x6a s6 khoi Bang can doi Ice toan Nth bat ky cac khoan lai 18 nao phat sinh do thanh ly TSCD deu duqc hach toan vao ket qua hoat (Ring kinh doanh.

Tai san c6 djnh tau hinh drat trich khAu hao theo phucmg phap &rang thing trong su6t thai gian sir dung trac tinh caa tong nhOm tai san c6 djnh htlu hinh nhu sau:

Tai san Kitting khdu hao

Nha cira, vat kien truc 06 - 38 nam

May mac thiet bi 05 - 20 nam

Phucrng tien van tai 05 - 10 nam

Thiet bi quan ly 03 - 10 nam

Tai san co dinh vo hinh va khAu hao tai san co dinh

Tai san c6 djnh vo hinh bao g6m quyen sir dung dAt, ban quyen, bang sang che, phAn mem quan ly va tai san c6 djnh vo hinh khac.

Quy4n sit dyng cldt

Quyen sir dung dAt duqc ghi nhAn la tai san c6 djnh vo hinh khi Cong ty me duqc cap GiAy chimg nhAn quyen sir dung dat. Nguyen gia quyen sir dung dat bao gem tat ca nhQng chi phi c6 lien quan truc tiep den viec dua dat vao trang thai sari sang a sir dung.

Tai san c6 djnh vo hinh duqc trich khAu hao theo phucmg phap dtrang thing trong suOt thtri gian sir dung tr.& tinh cua tirng nham tai san c6 dinh vo hlnh nhu sau:

Tai san Khung khdu hao

Quyen sir dung dAt 50 nam

PhAn mem quan ly 04 nam

Chi phi xay dung ca ban de' dang

Chi phi xay dung ca ban dti dang bao g6m cac khoan chi phi ciAu to hinh thanh tai san c6 djnh (chi phi mua sam tai san c6 djnh, dau to xay dung ca ban) chtra hoan thanh tai ngay ket thtic nam tai chinh. Chi phi xay dung ca ban da dang &rot ghi nhan theo gia g6c. Chi phi xay dung ca ban dd dang chi &roc tinh khau hao khi cac tai san nay hoan thanh va dua vao san xuat.

Tai thai diem 31/12/2016, chi phi xay dung co ban dang bao g6m cac loai chi phi giai phong mat bang, cac du an khai that ma Ong ham 16, chi phi xay dung khu tai dinh ctr, chi phi dau tu, mua sam tai san c6 dinh.

Chi phi di vay

Chi phi di vay bao g6m cac khoan lai tien vay, cac khoan chi phi khac phat sinh trong qua trinh lam tha tuc vay, c6 lien quan truc tier) den viec to xay dung hoac san xuAt mgt tai san da dang duqc tinh vao gia trj caa tai san da (duoc von hoa) sau khi trir di cac khoan thu nhAp phat sinh tir hoat dang dau to tam thai cua cac khoan vay nay. Cac chi phf di vay duqc von hoa khi doanh nghiep chic chin thu duqc lqi fch trong ttrcmg lai do sir dung tai san d6 va chi phi lai vay c6 the xac djnh duqc mat each dang tin cay. Viec von hoa cac chi phi di vay se chain dirt khi cac hoat Ong chit yeu can thiet cho viec chuAn bi dua tai san do dang vao sir dung hoac ban da hoan thanh. Chi phi di vay phat sinh sau d6 citrac ghi nhan vao bao cao ket qua hoat dOng kinh doanh khi phat sinh.

I

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

a

a

•

I

Thuyit minh bdo cao tai chinh la b'P phdn hpp thanh vet can dupr dpc tang ved bao cao tat chinh 13

U CONG TY In - TONG CONG TY CONG NGHICP MO V1tT BAC TKV - CTCP B 09-DN

Dia chi: s6 1, Phan Dinh Giot, phtrang Phtrang Liet, Bao cao tai chinh

II Quan Thanh Xuan, thanh 016 Ha Nei, Viet Nam Cho nam tai chinh ket thtic vao ngay 31/12/2016

U THUYET MINH BAO CAO TAI CHINH (7743 theo)

a IV. CAC CHINH SACH KE TOAN CHU YEU (Tiep theo)

Chi phi till trtrac

■ Chi phi tra tnrac bao gem cac chi phi tra trtrac ngin han va chi phi tra truac dai han tren bang can dei ke toan va dtrqc phan be trong khoang thOi gian tra trtrac dm chi phi ttrang Vng vai cac lqi ich kinh to duvc

1111 tao ra tir cac chi phi nay.

Cac khoan chi phi tra trtrac dtrqc theo cl6i chi tiet theo ky han. Tai thOi diem lap bao cao tai chinh, khoan chi phi tra tnrac c6 thOi gian kh6ng qua 12 thang hoac met chu ky kinh doanh ke tit thtri diem tra

■ duvc phan loai la chi phi tra trtrac ngan han, khoan chi phi tra tnrac c6 thai gian ten 12 thang hoac han met chu ky kinh doanh ke tir thstri diem tra tnrac duqc ghi !than la chi phi tra truac dai han.

Cac loai chi phi sau day duqc hach toan vao chi phi tra truhc ngan han de phan be dan vao ket qua hoat deng kinh doanh: Chi phi cong cv, dung cv cha phan be va cac chi phi phai tra ngan han khac.

• Cac loai chi phi sau day duvc hach toan vao chi phi tra trtrac dal han a phan be dan vao ket qua hoat gong kinh doanh: Chi phi cong cv, dung cv chit phan be, chi phi sCra chaa 16n TSCD chO phan be, chi phi tra trtrac dai han khac, chi phi cap quyen khai thac khoang san, phi sir dung tai lieu, chi phi den giai phong mat bang.

■ Nq phai tra

■ Cac khoan phai tra duce theo del chi tiet theo ky han g6c, 1(5, han con lai tai died diem bao cao, theo nguyen to va theo timg doi tuqng. Tai thOi diem lap bao cao tai chinh, khoan phai tra CO thai han tra nq

■ con lai khong qua 12 thang hoac met chu kinh doanh duvc phan loai la phai tra ngan han, khoan phai tra c6 thbi gian tra nq con lai tren 12 thang hoac han met chu ky kinh doanh duvc ghi nhan la khoan phai tra dai han. Cac khoan nq phai tra dirqc ghi nhan khong thap hcm gia tri phai thanh toan.

• Cac khoan chi phf phai tra bao gem gia tri cac khoan chi phi da duvc tinh vao chi phi hoat deng kinh doanh trong ky, nhung chtra duvc thtrc chi tai ngay ket thus nien d8 ke toan ten ca se nguyen tic phi' hqp gitta doanh thu va chi phi. Den that diem thvc to phat sinh se tien hanh ghi tang hoac giam chi phi phan chenh Lech vai s6 CIA trich. Chi phi phai tra cua Cong ty mg tai thai diem 31/12/2016 bao g6m chi phi trich truac lai vay; chi phi trich tnrac tien thue dat, tien thue dat; chi phi trich truck chi phi giao thau; chi phi phai tra ngin han khac.

■ Clic khan vay ngin han va dal han

Cac khoan vay duvc theo clOi chi fiat theo tirng del tuvng, ky han, nguyen te. Tai thai diem lap bao cao tai III chinh, khoan vay den han tra trong yang 12 thang hoac met chu ky kinh doanh tiep theo &ix phan loai la

vay ngin han, cac khoan c6 thOi gian tra nq ten 12 thang hoac hen met chu ky kinh doanh duqc ghi IN nhan la khoan vay dai han.

• Cac khoan vay th6a man dinh nghia dm cac khoan muc Wen to co g6c ngoai t': Dtrqc danh gia lai tai thai diem 31/12/2016 theo ty gia duqc quy dinh tai C'Ong van st, 0029/CMV-KTTKTC ngay 05/01/2017 cOa

II Tap down C6ng nghiep Than — Khoang san Viet Nam.

111 Cac khan dtr phOng

Cac khoan du phOng duqc ghi nhan khi COng ty mg Oat sinh nghia vu nq (nghia vu phap ly hoac nghia III vu lien dai) phat sinh tir cac sy• kien da xay ra trong qua khir. Viec thanh toan nghia vu nq nay c6 the clan

den sv giam silt ye nhang lqi ich kinh to va gia tri cua nghia vu nq do c6 the dtrqc vac tinh met cach clang NI tin cay. Du phong khOng cluqc ghi nhan cho met khoan 18 hoat deng trong Wang lai.

IN Du phong phai tra dm Citing ty mg tai thai diem 31/12/2016 bao gem: trich lap du phong phi cap quyen

khai thac khoang san, phf sex dung tai lieu, du phong tien thue dat va thue ciAt sir dung phi 'long nghiO

III phai tra.

•

•

Chi phi phai tra

Thiry& minh bao cao tai chinh la b¢ phan hap thanh va can clitar d9c cling vol boo cao tat chinh 14

LONG TY114 - TONG CONG TY CONG NGH1CP MO V11✓ T BAC TKV - CTCP B 09-DN

Dja chi: s6 1, Phan DWI GiOt, phuitmg Phuong Liet, Bao cao tai chinh

Quart Thanh Xuan, thanh ph6 Ha NO, Viet Nam Cho nam tai chinh ket nue vim ngay 31/12/2016

THUYET MINH BAO CAO TAI CHiNH (Tiap theo)

IV. CAC CHINH SACH ICE TOAN CHU YEU (Tiep theo)

V6n chti so. him

Von dAu to cua chit sa haat dugc ghi nhan theo s6 von thuc gOp cua cac co citing.

Theo GiAy chOng nhan clang kS, kinh doanh cua TOng Cong ty so 01000100015 do SO Ke hoach va DAu to thanh 06 Ha N6i cap thay d6i !An 8 ngay 01/10/2015, On dieu le cua T6ng Cong ty la: 1.050.000.000.000 ding dtrqc chia 1am 105.000.000 c6 phAn, menh gia c6 pan la 10.000 ding.

V6n chu sO ham dugc ghi nhan theo s6 von thirc g6p cua cac c6 (long vOi co cAu nhu sau:

VOn diet' k Ten co Tong

Theo DKKD TS, le theo

DKKD Thkre to tai ngay

31/12/2016

TAp doan C6ng nghiep than - Khoang san Viet nam 1.031.157.000.000 98% 1.031.157.000.000

Cac c6 (long khac 18.843.000.000 2% 18.843.000.000

COng 1.050.000.000.000 100% 1.050.000.000.000

Doanh thu

Doanh thu dtrqc ghi nhan khi Cong ty me c6 kha nang flan duqc cac lqi ich kinh to c6 the xac dinh duqc met cach chic chan. Doanh thu than duqc xac djnh theo gia trj hqp 1y cua cac khoan da thu hoac se thu duqc sau khi trir di cac khoan chiet khAu thuong mai, giam gid hang ban va hang ban bj tra lai. Cac dieu kien ghi nan cu the sau day ding phai dugc dap Ong khi ghi nhan doanh thu:

Doanh thu ban hang

Doanh thu ban hang (than, vat lieu xay dtmg) dugc ghi nhan khi ket qua giao dich duqc xac djnh met cach clang tin cay va Cong ty me c6 kha nang thu duqc cac lgi ich kinh to tir giao djch nay. Doanh thu ban hang dugc ghi nhan khi pan Ian nhang rid ro va lqi ich ye quyen ser hQu hang hoa da duqc chuyen giao cho ngutri mua. Doanh thu kh6ng duqc ghi nhan khi c6 cac yeu to kh6ng chac chin mang tinh tr9ng yOu ve kha nang thu h6i cac khoan tien ban hang hoac c6 kha nang bj tra lai.

Doanh thu cung cap dich vu

Doanh thu cung cAp dich vu (phong nghi, djch vn an u6ng,...) duqc ghi nan khi ket qua caa giao djch de) dugc xac djnh met cach dang tin cay. PhAn ding viec cung cap djch vti da hoan thanh dugc xac djnh theo phutmg phap danh gid ding viec hoan thanh.

Doanh thu khac

Doanh thu khac bao gOm !Ai cho vay, !Ai tien girl ngan hang, !Ai ban hang tra cam, doanh thu tai chinh khac. Lai tien gill dugc ghi nhan tren co sa dOn tich (c6 tinh den lqi nit ma tai san dem lai) trir khi kha nang thu hoi tien lai khong chac chin.

Gii von hang bin

Gia von hang ban phan anh gia von cua san phAm, hang h6a da ban va cac djch vv da cung cAp. Gia von hang ban duqc ghi nhan theo nguyen tic phn hqp gitta doanh thu va chi phi.

Thuyit mink bdo cho tai chinh is 1)0 phein hop thank va can Atm. doc cung vii hi° ccio tat chinh 15

$ CONG TY An - TONG CONG TY CONG NGHICP MO VI VI' BAC TKV - CTCP B 09-DN

Dja chi: so 1, Phan Dinh Gi6t, phtrang Phtrang Liet, Bac) cao tai chinh II Quan Thanh Xuan, thanh 06' Ha Nei, Viet Nam Cho am tai chinh ket Mac vao nghy 31/12/2016

ii THUYET MINH BAO CAO TAI CHiNH (Ti'jp theo)

IV. CAC CHINH SACH KE TOAN CHU YEU (Tiep theo)

111 Chi phi ban hang va chi phi quail ly doanh nghib

111 Chi phi ban hang bao eom cac khoan chi phi thuc to phat sinh trong qua trinh ban hang hod, sung cap djch vv, bao gom cac chi phi ve Iucmg nhan vien be phan kinh doanh, chi phi bao hanh san pham, hang

11 hoa, chi phi van chuyen hang hem.

Chi phi quail ly doanh nghiep bao gom cac chi phi ye inn nhan vien be phan quan 1)% doanh nghiep (fib; luting, tien cong, cac khoan phy bao hiem xa hei, bao hiem y te, kinh phi cong down, bao

11 hiem that nghiep cua nhan vien quan ly doanh nghiep; chi phi vat lieu van phong, cong cg lao Ong, khAu hao TSCD ding cho quan 1S, doanh nghiep; tien thue mua van phang, thue mon bai; khoan lap du phong phai thu kh6 d6i; djch vv mua ngoai (diet; nuerc, diet; thoai, fax, btho hiem tai san, chay "Ia..); chi phi bang tien khac (tiip khach, hOl nghj khach

Thud

Thud thu nhap doanh nghiep:

Chi phi thue thu nhap hien hanh cua doanh nghiep dtrac xac dinh tren co' ser thu nhap chiu thud va thue suat thue thu nhap doanh nghiep trong nam hien hanh (20%).

Thu'j thu nhap hoein lai phai tra

• Thud thu nhap doanh nghiep hoan lai phai tra la thud TNDN se phai nep trong ttrang lai (cac nam sau)

1111

tinh ten cac khoan chenh lech tam thai chiu thud trong nam hien hanh (chenh lech tam thai phai chiu thue nam nay (*) nhan vai thue suat thue TNDN). Khoan thue thu nhap hoan lai phai tra khi cac khoan chenh lech tam thai chiu thue nay kh6ng con anh huang den lqi nhuan tinh thue.

san thug thu nhap lai

Tai san thue thu nhap hoan lai la cac khoan thue thu nhap doanh nghiep se duvc hoan lai trong man lai II tinh ten cac khoan chenh lech tam thai dtrac khAu trir; Gia tri ducit khAu trir chuyen sang cac nam sau

N dm cac khoan 18 tinh thue chtra si dung; va gia trj dtrac khAu trir chuyen sang cac Min sau dm cac khoan tru dai thue chtra sir dung.

11 Viec hoan nhap cac chenh Lech tam thai ductc khAu tit can ddn sir Odin trir khi xac dinh lai nhuan tinh

il thue trong tucrng lai. Cling ty me se chi dray huang lqi ich kinh to duai hlnh thirc giam trir cac khoan nep thud neu c6 du lqi nhuan tinh thue de c6 the VI trir vai phAn giam trir 86. Do vay, Cong ty mg chi ghi

11

nhan tai san thue thu nhap hoan lai khi chic chin co 10 nhuan tinh thue de sir dung cac chenh lech tam thai duac khAu trir.

11 Viec c6 Igi nhuan tinh thue de sir dung cac chenh lech tam thai dtrac khAu trir dtrac coi la chic chin khi c6 du cac chenh lech tam thai chiu thue lien quan den ding met ca quan quanlj, thue cua Cong ty me.

Cac loci thug khac: Cac loci thue khac dtrac tinh theo quy dinh hien hanh cua Nha ntrac.

Cdc bao cao thue cCia C6ng ty se chiu si,r kiem tra cua ca quan thue. Do viec tip dung lust va cac quy dinh ve thue doi vai cac loci nghiep vg khdc nhau co the &roc giai thich theo nhieu cach khdc nhau, so thue duric trinh bay ten bao cao tai chinh c6 the se bi thay de3i theo quyet dinh cuei cling cua ca quan thue.

S

I

S

a

(S.

ThuyAt minh bao ado tai chinh id bo ph<n h9p thank va can cluvr d9c cling voi bao cao tai chinh 16

B 09 - DN CONG TY MC - TONG LONG TY CN MO VIVT BAC TKV - CTCP Bac) cao tai chink Dia chi: S6 1 Phan Dinh Gi6t, Thanh Xuan, HA N6i Cho nam tai chfnh ket thtic ngay 31/12/2016

THUYET MINH BAO CAO TAI CHINH (Tiip theo)

V. THONG TIN BO SUNG CHO CAC KHOAN MVC TRiNH BAY TRONG BANG CAN DOI KC TOAN

• Cac chi tieu duvc trinh bay theo don vi tinh la dOng Viet Nam (VND).

1. Tien vh cac khan tircrng dirong tien

111 31/12/2016 01/01/2016

Tien mat tai quy (1) 795.497.623 1.499.020.276

11 Tien gui ngan hang khong kj, han (ii) 7.786.587.258 30.073.444.469

111 COng 8.582.084.881 31.572.464.745

II (i) SO du tien mot tai guy/ vac) ngay 31/12/2016 bao gin:

Ngoai to SO tien 'AI II t

Tai van phang Cong ty 189.997.097

II - TiA VND tai quy 111.249.577 -\ ci - Tien USD tgi qu9 3.466 78.747.520 si Tai Cong ty Than Na Dtrang 28.674.489

li Tai Cong ty Than Khanh Hoa 419.329.109

Tai Cong ty Than Nui Hong 77.842.000

II Tai Trung tam Dieu dtrOng Nganh than 79.654.928

ii COng 795.497.623

II (ii) SO du tien gin ngan hang tai ngay 31/12/2016 bao g6m:

ii NgoQi to VND

Ti van pheng Cong ty 2.900.154.655

111 + TiA girl VND tgi Ngdn hang TMCP Cong thuung Viet Nam 818.089.501

• + Tidn giii VND tgi Ngan hang TMCP Dau to va Phat &lin Viet Nam 1.039.005.677

+ TiA girl VND tai Ngdn hang TMCP Ngogi thuung Viet Nam 486.571.108

1 + Tidn girl VND toi cac ngcin hang thuung mai khcic 522.951.832

+ Tijn giii USD tgi ngan hang TMCP Cong thuung Viet Nam 1.476,08 33.536.537

• Tien giii tai Cong ty Than Na Duong 834.855.733

II + Tijn giii VND tgi Ngdn hang TMCP Dau to va Phat triln Viet Nam 537.458.759

+ Tie'', giii VND tgi cac ngan hang thuung mai khcic 297.396.974 II Tien gin to' Cong ty Than Khanh Hoe 869.740.228

II + TiA g&i VND tgi Ngdn hang TMCP Quilt! ddi Viet Nam 429.481.144

+ Tijn giii VND tgi Ngan hang TMCP Cong thuung Viet Nam 395.668.024

• + Tijn gill VND tgi cac ngan hang thuung mai khac 44.591.060

111 Tien girl tai C8ng ty Than Nal Hang 1.652.123.598 + Tan giii VND tai Ngan hang TMCP Dau to va Phat trijn Viet Nam 1.507.700.697

• + Tin giii VND tai cac ngdn hang thumg mai khac 144.422.901

Tien geri tai Trung tam Dieu dtrOng Nganh than 1.529.713.044 II + Ti2,n giii VND tgi ngan hang TMCP Cdng thucmg Viet Nam 1.509.385.907

II + Tijn gal VND tal cac ngein hang thuung mai khac 20.327.137 COng 7.786.587.258

1111 Thuyit minh bao ccio tat chinh la b0 phOn hpp thanh va can duvr dQc cling vat boo ea° tai chinh 17

111••11•111111•••111•111111•1•••111•111111••••••••111111 B 09 - DN

CONG TY MC - TONG CONG TY CN MO VICT BAC TKV - CTCP

Bao cdo tai chinh Dia chi: SO 1 Phan Dinh GRA, Thanh Xuan, Ha N6i

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

THUYET MINH BAO CAO TAI CHINH (Titfp theo)

V. THONG TIN BO SUNG CHO CAC KHOAN MINH BAY TRONG BANG CAN DOI KE TOAN (Tiap theo)

2. Cele khodn d6u fit tai chin,:

2 I Ccic khodn dew to gop van vao don vi kink

31/12/2016

01/01/2016

Dau to vao cong ty con

Dau to vao cling ty lien doanh, lien ket

DAu tir vao dcm vi khac

ging

Gia goc

498.039.428.990

1.740.000.000

16.607.900.000

516.387.328.990

Gia to i hop 15,

450.339.428.990

1.740.000.000

9.493.989.132

461.573.418.122

Do. phong

(47.700.000.000)

(7.113.910.868)

(54.813.910.868)

Gia gOc

498.039.428.990

1.740.000.000

19.607.900.000

519.387.328.990

Gia trj hop 15,

468.039.428.990

1.740.000.000

14.418.610.984

484.198.039.974

Du pheng

(30.000.000.000)

(5.189.289.016)

(35.189.289.016)

T9 le so Mu

51,00%

51,00%

51,00%

51,00%

51,00%

Ty le so• haw

51,00%

51,00%

51,00%

51,00%

51,00%

2.1.1 Ddu to vac) cdc cong ty con

Ten don vi

ging ty co phan Ca khi va Thiet bj Ap luc COng ty CO phan San xuat va Kinh doanh Vat tu Thiet bj C6ng ty CO phan DAu to va Xav dung Clang ty CO phan Vat lieu Xay dung ging ty CO pi-Ian Ca khi MO Viet Bac

CoCong ty 6 phan Xi mang Quan Trieu (*) ging ty CO phan Khach san Thai Nguyen Cong ty CO phan Xi mang La Hien °Ong ty CO phAn Xi mang Tan Quang (*) COng

Gid trj

phong

6.077.638.276

6.448.658.514

5.098.192.694

3.972.810.207

4.792.950.351

3.862.113.711

55.506.925.237

498.039.428.990 (47.700.000.000)

Gici tri

Du phang

6.077.638.276

6.448.658.514

5.098.192.694

3.972.810.207

4.792.950.351

3.862.113.711

55.506.925.237

498.039.428.990 (30.000.000.000)

Linh vtrc kinh doanh

San xuat kinh doanh ca khi Kinh doanh vat tu, thiet bj Xay dtrng, lap dat

San xuat, kinh doanh vat lieu xay dung SCra chfia, the tao thiet bj co khi San xuat xi mang

Kinh doanh khach san

San xuat xi mang

San xuat xi mang

31/12/2016 01/01/2016

51,00%

51,38%

51,00%

51,38%

84,91% 212.280.140.000 (33.710.000.000)

84,91% 212.280.140.000 (19.466.000.000)

57,14% 200.000.000.000 (13.990.000.000)

57,14% 200.000.000.000 (10.534.000.000)

Thuyt mink bao cao tai chinh la bo phan hop thanh va can duvrc doc ding voti bcio ctio tai chinh

18

• 111•111••11111111•11111•11WW•11•111•111111111M•IIMM

CONG TY ME - TONG CONG TY CN MO VIET BAC TKV - CTCP

Dia chi: S6 1 Phan Dinh Gi6t, Thanh Xuan, Ha NOi

B 09 - DN

Bao cao tai chfnh

Cho [Am tai chfnh ket thtic ngay 31/12/2016

THUYET MINH SAO CAO TAI CHiNH (Hip theo)

V. THONG TIN BO SUNG CHO CAC KHOAN MIfC TR1NH BAY TRONG BANG CAN DOI KE TOAN (Tiip theo)

2. Cele khocin d4u to tai chfnh (Trip theo)

2.1.2 Dciu vao ding ty lien doanh, lien kit

Ten don vi Linh vtrc kinh doanh

31/12/2016

01/01/2016

T.0 le so' him GM 14 14- phong 7)5 le sa !tau GM 14 Dt, phong Cong ty phAn thief bi khai thac m6

Kinh doanh vat ttr, thiet bi

29,00% 1.740.000.000 29,00% 1.740.000.000

ging 1.740.000.000 1.740.000.000

2.1.3 Odu to vao dan vi khcic

Ten don vi

ang ty Quan ly Quy DAu to Sai Gen

Cong ty Co phAn DAu to Cong nghi'ep Ha NOi - Vinacomin

Cong ty Co phAn Than dien Wing San

C(ing

31/12/2016 Di" phong

0,00%

10,40% 1.500.000.000

15,00% 15.107.900.000 (7.113.910.869)

01/01/2016 Du phong

5,00% 3.000.000.000

10,40% 1.500.000.000

15,00% 15.107.900.000 (5.189.289.016)

19.607.900.000 (5.189.289.016)

Linh vtrc kinh doanh

Dich vU tai chfnh

Kinh doanh dich vu

San xuat din

Ty re so. ha. Gia tri ser hau GM tri

16.607.900.000 (7.113.910.869)

ThuA minh bao coo tai chfnh la 60 ph& hop !Minh va can chrac dpc cling voi brio cao tat chink 19

Phii thu ve cho vay nglin han Ong ty CO phAn Xi man La Hien - VVMI

Cling ty Co phAn Xi mang Quin Tri6.11- VVMI

CEng ty Co Oar' Xi mang Tan Quang - VVMI Phai thu ve cho vay dal hart Cang ty Co phAn Xi mang Quin TriL - VVMI Cling ty Co phan Xi mang Tan Quang - VVMI Cling

GM gac GM Zr! hpp ly DIr phang

1.687.927.525 1.687.927.525

1.687.927.525 1.687.927.525

1.687.927.525 1.687.927.525

Gib goc

136.781.103.931 6.209.928.682

117.046.910.903

13.524.264.346 16.240.894.964 13.207.019.980 3.033.874.984

153.021.998.895

GM 14 hpp ly Dy• phang

136.781.103.931 6.209.928.682

117.046.910.903

13.524.264.346

16.240.894.964 13.207.019.980 3.033.874.984

153.021.998.895

••111•11111•111••1111111111111111•11••••••111•11••11•111111•111 B 09 - DN

CONG TY In - TONG CONG TY CN MO VICT BAC TKV - CTCP

Bao cao tai chinh Dia chi: S6 1 Phan Dinh Gidt, Thanh Xuan, Hi NOi

Cho nim tai chinh ket thtic ngay 31/12/2016

THUYET MINH BAO CAO TAI CHINH (Tiep theo)

V. THONG TIN BO SUNG CHO CAC KHOAN MVC TRINH BAY TRONG BANG CAN DOI KE TOAN (Tiep theo)

3. Phil thu ve cho vay

31/12/2016

01/01/2016

Cic khoin phiti thu vo cho vay ngin han tai thei diim 31/12/2016 bao

Ben di wry Cong ty Co phAn Xi mang Tan Quang - VVMI

Ilep thing SO 04/HD-TQ/2012 ngay 04/05/2012

So dw Kj, hen tra

Ldi suitt Ti! sin

1.687.927.525 5 nam Tha not theo thong bao cua tap doin TKV ten ca so lai suit ctia NIB vi phi cho vay cilia Ngan hang BIDV

Tin chap

Thuyit minh bao ccio tai chinh la b0 phan hop thanh vit ccin dwor doc cling voi bdo ccio tai chinh

20

B 09 - DN CONG TY In - TONG CONG TY CN MO VICT BAC TKV - CTCP

Bat) ego tai chinh cho kj , tai chfnh

Dia chi: SO 1 Phan Dinh Gi6t, Thanh Xuan, Ha N6i

Cho 1Am tai chfnh ket tithe ngay 31/12/2016

THUYET MINH BAO CAO TAI CHiNH (Tiip theo)

V. THONG TIN BO SUNG CHO CAC KHOAN MIX TRINH BAY TRONG BANG CAN DOI KE TOAN

(Tllp theo)

4.

4.1

Phil thu khdch hang

Phai thu clic' khach hang ngdn han

31/12/2016 01/01/2016

Cong ty CP Xi mang Quan trieu 102.314.626.748 64.374.573.169

Cong ty CP gang thdp Cao Bang 2.048.365.000 28.677.110.000 f.-

Ong ty CP Xi man Tan Quang - VVMI 43.124.026.744 39.085.983.654

Cong ty CP Xi mang La Hien - VVMI 9.685.680.397 .

Cong ty Kho van va Cang CAm Pha - Vinacomin 33.174.223.777 3.259.740.258 1, Cong ty Xay dung MO HAm 10 II - TKV 2.502.804.846 1 Tap doan Cong nghiep Than Khodng san Viet Nam 9.558.968.254 2.560.620.004 I Cac khodn phai thu khdch hang khac 3.342.514.716 4.424.354.736 COng 203.248.405.636 144.885.186.667

5. Cdc khan phi! thu khdc

5,1 Phil thu khac ngijn han

31/12/2016 01/01/2016

Tam img cho cong nhan vien 320.455.318 854.019.368

Phai thu cong nhan vien 569.635.821

Lai quy bao ve m6i twang tinh Lang San 869.936.100

Phai thu lai tir hop dOng him tdc lien doanh 33 Trang Thi 2.404.712.166

Cong ty CP Xi mang La Hien - VVMI 56.780.759 93.626.000 Cong ty CP Xi mang Quan Trieu - VVMI 1.389.802.260 11.789.661.025 Cong ty CP Xi mang Tan Quang - VVMI 178.481.156 1.357.047.361 Cong ty CP VLXD va KDTH - VVMI 98.278.880 682.992.904 Cong ty CP Khdch san Thai Nguyen - VVMI 71.284.132 Cong ty CP San xuat va Kinh doanh VTTB - VVMI 137.106.105 2.207.678.771 Cong ty CP Ca khi va Thiet bi Ap Itrc - VVMI 21.235.897 C6ng ty CP DAu to va Xay dtrng - VVMI 92.328.000 Cac khoan phai thu TKV khac 2.921.262.273 3.087.636.219 Ky ctrcrc Ics) quy 5.010.292 12.749.397.861 Phai thu ve co tirc dircc chia 10.643.610.000 8.483.910.000 Cac khoan phai thu ngan han khac 2.730.223.948 2.878.792.001 COng 22.417.623.078 44.277.281.539

5.2 Phai thu khac dai han

31/12/2016 01/01/2016 Kjf cucc, Ic9 quy 250.000.000 250.000.000 Ky guy quy hoan nguyen 46.976.270.858 41.513.017.767 G6p von lien doanh DTXD Building 33 Trang Thi 32.109.253.871 32.125.632.871 Phai thu khac 3.000.000 20.000.000 COng 79.338.524.729 73.908.650.638

Thuyk minh bao cao tai chinh la b'a phan hop thanh va can clitoc doc cong voi bcio ccio tai chinh 21

B 09 - DN

Bao cgo tai chinh cho ky tai chinh

Cho nam tai chinh ket thfic ngay 31/12/2016

CONG TY In - TONG CONG TY CN MO VIVI' BAC TKV - CTCP

Dia chi: SO 1 Phan Dinh Gi6t, Thanh Xuan, Ha N6i

THUYET MINH BAO CAO TAI CHINH theo)

V. THONG TIN BO SUNG CHO CAC KHOAN M1JC TRINH BAY TRONG BANG CAN DOI KE TOAN theo)

6. Hang ton kho

31/12/2016 01/01/2016

Nguyen lieu, vat lieu

Cong cu dung cu

Chi phi SXKD de' dang

Thanh phAm

Hang hod

COng

Gig g6c

15.808.250.941

442.726.989

23.933.373.458

42.608.828.363

Der phong Gia g6c

21.690.832.049

364.416.276

54.912.287.345

83.839.395.668

Dtr phong

82.793.179.751

160.806.931.338

7. Chi phi tra int*

31/12/2016 01/01/2016

Chi phi tra trztac ngdn hgn

- Chi phi bio hiem mdy m6c thiet bi 350.423.377 468.464.827

- Chi phi hi truck ngan han khdc 346.728.142 692.831.905 ging 697.151.519 1.161.296.732

Chi phi tra trworc dai han

- Chi phi tra trtrac dal han khdc 3.741.261.643 6.521.562.037

- Chi phi sira chia 16n TSCD chtr phan b6 57.276.645.740 35.245.093.372

- Chi phi cap quyen khai thdc khodng san 26.375.819.094 17.433.551.472

- Phi sir dung tai lieu 21.694.468.452 23.838.298.583

- Chi phi den bit giai phong mat bang 232.059.527.663 242.147.414.534 COng 341.147.722.592 325.185.919.998

Thuyjt mink bcio ccio tat chinh la b() phdn hpp thanh va can claim dpc cimg vdi bao cao tai chinh 22

•

111 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ a ■ ■ ■ ■ ■ ■ ■ Ill ■ ■

B 09 - DN CONG TY ME - TONG CONG TY CN MO VIET BAC TKV - CTCP

Sao cao tai chinh cho ky tai chinh

Dia chi: SO 1 Phan Dinh Giot, Thanh Xuan, Ha NI:ji

Cho nam tai chinh ket thac ngay 31/12/2016

THUYET MINH BAO CAO TAI CHINH (Tap theo)

V. THONG TIN BO SUNG CHO CAC KHOAN MIJC TR1NH BAY TRONG BANG CAN 001 KE TOAN (Tap theo)

8. Tang gidm tai san ca dinh hfru hlnh

Nha vat kdn frac

Mdy m6c, trang that bi

Phtron lien That bi dung cy TSCD hfru hinh

van tai quan khdc Tang c3ng

NGUYEN GIA

Tai ngay 01/01/2016 321.904.119.037 531.640.314.242 570.640.819.182 55.314.826.847 8.977.409.471 1.488.477.488.779 Mua trong nam 8.465.987.900 - 8.465.987.900 Dau to XDCB hoan thanh 20.621.759.710 18.705.558.084 3.378.546.600 247.545.454 10.432.231.228 53.385.641.076 Tang do phan loai lai 75.359.773.343 - 75.359.773.343

Thanh 1y, nhtrcmg ban (1.701.878.697) (4.672.904.268) (6.374.782.965) Clam do phan loai lai (27.783.743.346) (47.576.029.997) (75.359.773.343) Giam khac (313.890.909) (313.890.909)

Thi ngay 31/12/2016 417.571.761.181 529.326.238.183 569.346.461.514 7.986.342.304 19.409.640.699 1.543.640.443.881

GIA TR! HAO MON LUY KE

Tai ngay 01/01/2016 204.247.664.218 329.332.846.998 388.386.021.437 45.039.193.104 4.072.516.530 971.078.242.287

Khau hao trong nam 44.662.620.047 63.204.203.315 52.999.920.430 2.047.002.352 2.646.342.790 165.560.088.934

Tang do phan loci tai 63.899.332.769 63.899.332.769

Thanh ly, nhtrcIng ban (1.385.233.528) (4.644.119.613) (6.029.353.141)

Giam do phan loci lai (23.670.110.119) (40.229.222.650) (63.899.332.769) Giam khac (313.890.909) (313.890.909)

Thi ngay 31/12/2016 312.495.726.125 367.481.706.666 436.741.822.254 6.856.972.806 6.718.859.320 1.130.295.087.171

GIA TR! CON LAI

Tai ngay 01/01/2016 117.656.454.819 202.307.467.244 182.254.797.745 10.275.633.743 4.904.892.941 517.399.246.492 Thi ngay 31/12/2016 105.076.035.056 161.844.531.517 132.604.639.260 1.129.369.498 12.690.781.379 413.345.356.710

Trong Nguyen gia TSCD cuai nam da het khciu hao nhung van con mi. dung 94.227.508.452 ddng

Nguyen gia TSCD tam thoi khong su dung: 2.098.847.964 ddng

Thuyet minh boo can tai chinh la 6'0 phOn hop Ihanh viz can du-or doc tang yin bao cao tai chinh 23

eriewrammunam••••••••••••••••• B 09 - DN

CONG TY In - TONG CONG TY CN MO VIVI' BAC TKV - CTCP

BA° co tai chinh cho ky tai chinh Dia chi: s0 1 Phan Dinh Gibt, Thanh Xuan, Ha N0i

Cho nam tai chinh kit thtic ngay 31/12/2016

THUYET MINH BAO CAO TAI CHINH (Trip theo)

V. THONG TIN BO SUNG CHO CAC KHOAN M1JC TRINH BAY TRONG BANG CAN DOI KE TOAN (Tilp thee)

9 Tang glom tai san co dinh vo hinh

.1 Quy dung dett

Ban quy'dn, bring sting chi

PhOn nti3m quart

TSCD vo hinh khde Tong Ong

NGUYEN GIA

Tai ngdy 01/01/2016 7.133.247.586

Mua trong Mtn

Tao ra to niji 1)0 DN

Tang do hqp nhAt KD

Tang khdc

Thanh ly, nhtrqng ban

G iam khdc

57.800.000 287.700.000 444.287.790

(213.870.200)

7.923.035.376

(213.870.200) Ti ugh), 31/12/2016 7.133.247.586 57.800.000 287.700.000 230.417.590 7.709.165.176

GIA TR! HAO MON LUY KE

Tai ngdy 01/01/2016 263.759.631

KhAu hao trong Mtn 213.007.380

Tang khdc

Thanh Iy, nhtrqng ban

Giant khdc

20.872.221

19.266.668

287.700.000 444.287.790

(213.870.200)

1.016.619.642

232.274.048

(213.870.200)

Tai ngay 31/12/2016 476.767.011 40.138.889 287.700.000 230.417.590 1.035.023.490

GIA TRt CON LAI

Tai ngdy 01/01/2016 6.869.487.955 36.927.779 6.906.415.734 Tai ngay 31/12/2016 6.656.480.575 17.661.111 6.674.141.686

Trong do: Nguyen gia 7SCD mai neim dd khdu hao hit flitting van con sir dung: 518.117.590 ddng

Thuyb mink btio cao tat chinh la by phan hop thiinh va can thew dpc cling vat bao cao tai chinh 24

a a B 09 - DN

CONG TY ln - TONG CONG TY CN MO VICT BAC TKV - CTCP Bao cao tai chinh cho kji tai chinh

III Dia chi: So 1 Phan Dinh Giot, Thanh Xuan, Ha Nii Cho nam tai chinh ket thtic ngay 31/12/2016

11 THUYET MINH BAO CAO TAI CHINH (TiIp theo)

I V. THONG TIN BO SUNG CHO CAC KHOAN MIJC TRINH BAY TRONG BANG CAN DOI KE TOAN (nip theo)

II

II 10. Tai san do dang dal hgn

11 Chi phi xciv dung ca ban der dang

31/12/2016 01/01/2016

11 Xcly dyng ca ban - Ong y Than Na Throng 75.772.349.614 31.846.639.938

I + Den bit GPMB ma Ong khai twang san xuAt va bai do thai giai doan 1 74.984.158.554 26.947.555.473

• + Den bit GPMB ma Ong khai truang san xuAt va bai dO thai giai doan 2010-2012 320.969.801 3.511.952.679

• + Chi phi xay dtrng co ban dei dang khac 467.221.259 1.387.131.786 - Cong ty Than Nal Iljng 8.756.532.258 94.545.455

• + Di chuyen nghia trang khu 5 8.756.532.258

11 + Chi phi xay dung co ban da dang khdc 94.545.455

- Cong ty Than Kluinh Hod 702.783.992 43.275.939.040 111 + Den NI GPMB bac Khai Witting (giai doan I) 26.017.814 4.544.782.169

• + Den ba GPMB Khu trung tam hanh chinh -Tdi dinh cu xa Pink Ha 64.957.600 1.219.259.533

+ Den bit GPMB BM thai tay (Khu lang NO An Khanh) 27.467.100 5.146.224.034 a + Dv an Tai djnh cu Tan Long giai doan I 72.812.000 15.110.543.599

11 + Den bil GPMB phuc vv d6 thdi Giai clop II (Chi phi den bit) 317.200.569 16.574.352.417

+ Chi phi xay dung co ban der dang khac 194.328.909 680.777.288

I - Van phong Tong Ong ty 11.922.224.784 26.542.130.752

I + Khai thac ham lb tai MO than Khanh Ma 2.819.679.209 2.819.679.209

+ Dv an nang cao ding silk ma Na Ducmg 2.965.741.636 2.965.741.636

11 + Dir an khai thdc 1C;) thien me Niti HOng 1.280.923.856 1.280.923.856

11 + Dtr an cai tao ma Ong ma than Khanh Hoa 2.799.230.986 2.213.398.350

+ Dv an cai tao ma Ong ma than Na Duong 617.828.949

11 + Dtr an khai thac 10 thien m6 Na Ducmg 1.438.820.148 1.438.820.148

+ Dtr an khai thdc ham lo ria moong Khanh Hoa 13.885.618.996 11 + Dv an nha a ding nhan Cong ty Than Khanh Hoa 1.937.948.557

• COng 97.153.890.648 101.759.255.185

•

•

•

•

•

•

11

•

)

1

II Thuye:t minh brio cao tai chinh la bb¢phan hpp thanh va can Apr dpc cling vat bao can tai chinh 25

B 09 - DN Bao cao tai chinh chol4 tai chinh

Cho nam tai chinh ket thac ngay 31/12/2016

CONIC TY IVIF - TONG CONG TY CN MO VIVI' BAC TKV - CTCP

Dia chi: SO 1 Phan DWI GiOt, Thanh Xuan, Ha NOi

THUYET MINH BAO CAO TAI CHINH theo)

V. THONG TIN BO SUNG CHO CAC KHOAN MtIC TRiNH BAY TRONG BANG CAN DOI KE TOAN (Ti1p theo)

11. Ph& trd nguiri bdn

31/12/2016 01/01/2016 Gia trj SO có kha ?Ong tra Gia tr/ So co kha ming

11 1 Cac khoan phai tra ngueri ban ngan han Shenang San Yutian International

1.611.435.320

Cong ty CP Thucmg Mai Wu Tu Tai Chinh Toan Cau 5.610.582.420

Cong ty TNHH MTV Cong nghiep Hoa chat MO Viet Bac - MICCO

5.258.079.582

Khoa FIQC Cong Ng14 MO - Vinacomin

2.300.876.465

Cac d6i Wong khac 29.327.414.965

1.611.435.320 24.368.963.220 24.368.963.220

5.610.582.420

5.258.079.582 1

2.300.876.465

29.327.414.965 54.590.906.895 54.409.528.951 ging 44.108.388.752

44.108.388.752 78.959.870.115 78.778.492.171

12. Thud va cdc khoan phial n'ev Nha nu*

12 1 Thud va c6c khoan phai n6p Nha nuy'rc

01/01/2016 So phdi n(ip trong So dd nQp trong

nom nom 31/12/2016

Thue gia tri gia tang

Thue thu nhap ca nhan

Thud tai nguyen

Tien thue eat va thue dat

Thud va phi bao ve moi truang

Thue khac

Phi cap quyen khai thac khoang san COng

6.025.608.848

67.636.584

21.805.735.540

2.485.757.869

2.263.269.500 •

32.648.008.341

101.936.894.199

1.395.281.146

174.665.197.395

15.166.552.152

16.576.007.895

865.552.123

21.740.100.000

95.583.865.029 12.378.638.018

905.385.118 557.532.612

177.152.151.832 19.318.781.103

14.727.428.687 2.924.881.334

16.137.923.779 2.701.353.616

865.552.123

21.740.100.000 332.345.584.910 327.112.406.568 37.881.186.683

12 2 Thud va cac khoan phai thu Nha nuerc

Thue thu nhap doanh nghi'ep 31/12/2016

01/01/2016 13.144.893.983 17.228.907.444

13.144.893.983 17.228.907.444

Thuyi:t minh bao cao tai chinh la b0 phan h9p thanh vet can ducc dQc cling vat brio cao tai chinh 26

•

B 09 - DN

CONG TY MC - TONG CONG TY CN MO VICT BAC TKV - CTCP

Bdo cdo tai chfnh cho ky tai chinh

Dia chi: S6 1 Phan Dinh GiOt, Thanh Xuan, Ha N6i

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

THUYET MINH BAO CAO TAI CHINH (Tiap theo)

V. THONG TIN BO SUNG CHO CAC KHOAN M1,1C TR1NH BAY TRONG BANG CAN DOI KE TOAN theo)

13. Chi phi pita! tra

31/12/2016 01/01/2016

Chi phi phai tra ngjn han

+ Inch tnrac lai vay 9.176.839.627 774.297.804

+ Inch trtroc tin thud at, tidn thud dat 6.035.255.044

+ Inch tnr6c chi phi giao thau 3.537.767.399 4.969.048.316

+ Chi phi phai tra ngan han khat 17.710.000 49.788.437 COng 12.732.317.026 11.828.389.601

14. PIO Ira khdc

31/12/2016 01/01/2016

Phcii tra ngein kin khcic

Gici tri So có kha nang tra ncr

Gici trj So co khci 'fang tra no

Kinh phi cong down 564.758.698 564.758.698 518.484.436 518.484.436

Doan phf cong down 47.698.900 47.698.900 304.532.803 304.532.803

Phu cap cua HDQT va BKS tai C6ng ty con 1.640.073.338 1.640.073.338 1.106.951.171 1.106.951.171

Quy tien thuang Tap down TVN thuang cac ca nhan va tap the 430.139.137 430.139.137 1.250.639.137 1.250.639.137

CO lien danh 33 Trang Thi 2.048.768.679 2.048.768.679 Quy van Ma the thao Tding ding ty 172.240.437 172.240.437 154.445.038 154.445.038

Quy sap xep d6i moi ca cdu lao dOng 2.166.010.819 2.166.010.819

Phy cap h6i d6ng quan tri va Ban kitm soat Cty me 178.264.600 178.264.600 102.600.000 102.600.000 Phai tra theo bien ban xdc dinh gid tri doanh nghiep - Trung tam Dieu &tong Nganh than 1.209.319.982 1.209.319.982 1.209.319.982 1.209.319.982

Ddn bit khOi 3 TK III - Du . An cai tao ma rang mo Nal HOng 834.844.640 834.844.640 834.844.640 834.844.640 Cac khoan phai tra, phai n6p khac 1.250.178.440 1.250.178.440 1.140.908.097 1.140.908.097 ging 8.493.528.991 8.493.528.991 8.671.493.983 8.671.493.983

Thuyit minh bcio ccio tat chinh la b0 phdn hop thanh vet can dux doc cling v6i bao cao tat chinh 27

111 II MI II II III III III • Ill • II • • Ill II II III III II II II II II III III • • II

B 09 - DN CONG TY MC - TONG LONG TY CN MO VICT BAC TKV - CTCP Bac) cao tai chinh cho IcS/ tat chinh Dia chi: S6 1 Phan Dinh GiOt, Thanh Xuart, Ha N6i Cho nam tai chinh ket tithe ngay 31/12/2016

THUYET MINH BAO CAO TAI CHINH (nip theo)

V. THONG TIN BO SUNG CHO CAC KHOAN MIJC TR1NH BAY TRONG BANG CAN DOI KE TOAN (Tap theo)

15. Vay va nv thug tai chinh

Vay twin han

01/01/2016 Trong nam 31/12/2016 Cid tri SJ có khci ruing Ira Tang Glatt; Gid tri So c6 kha 'Ong Ira

Cong ty Than Na Dtrcmg 19.238.842.738 19.238.842.738 134.378.509.846 133.216.994.834 20.400.357.750 20.400.357.750 - Vay ngan hgn 2.300.000.000 2.300.000.000 100.403.476.075 102.703.476.075 - Vay dai hgn ddn kin Ira 16.938.842.738 16.938.842.738 33.975.033.771 30.513.518.759 20.400.357.750 20.400.357.750 Cong ty Than Khanh Hoa 98.365.657.031 98.365.657.031 199.628.705.938 262.667.525.605 35.326.837.364 35.326.837.364 - Vay nglin han 164.301.868.574 164.301.868.574 - Vay dal hat: ddn hgn tra 98.365.657.031 98.365.657.031 35.326.837.364 98.365.657.031 35.326.837.364 35.326.837.364 Cling ty Than Nui Hang 7.696.784.500 7.696.784.500 43.164.670.728 47.040.705.228 3.820.750.000 3.820.750.000

- Vay nglin hgn 39.343.920.728 39.343.920.728 - Vay dai han din hgn trd 7.696.784.500 7.696.784.500 3.820.750.000 7.696.784.500 3.820.750.000 3.820.750.000 Van phong Citing ty 107.254.796.865 107.254.796.865 47.126.076.117 143.618.357.330 10.762.515.652 10.762.515.652

- Vay dai hgn din km Ira 107.254.796.865 /07.254.796.865 47.126.076.117 143.618.357.330 /0.762.515.652 10.762.515.652 COng 232.556.081.134 232.556.081.134 424.297.962.629 586.543.582.997 70.310.460.766 70.310.460.766 Vay

Cong ty Than Na Duang 47.771.883.661 47.771.883.661 81.373.103.280 34.075.033.771 95.069.953.170 95.069.953.170 Cong ty Than Khanh Hoa 149.741.647.324 149.741.647.324 15.363.647.490 41.656.320.642 123.448.974.172 123.448.974.172 Cong ty Than Nal Hang 6.964.117.250 6.964.117.250 55.303.230.800 13.582.579.050 48.684.769.000 48.684.769.000 Van phong Cong ty 358.741.432.866 358.741.432.866 37.796.248.106 296.870.390.091 99.667.290.881 99.667.290.881 COng 563.219.081.101 563.219.081.101 189.836.229.676 386.184.323.554 366.870.987.223 366.870.987.223

Chi tit cac khoan vay tai ngay 31/12/2016 cua C6ng ty me xem tai phu !pc 01 va Oki hic 02

Thuyit minh bao cdo tat chinh la b0 ph4n hop thanh vit can cluvt dQc cling voi bao ccio tai chinh 28

••11111111111111••1111111111•111111111••••1111111111•11111•••••••111 B 09 - DN

CONG TY MC - TONG CONG TY CN MO VICT BAC TKV - CTCP

Bao cho tai chinh cho Icjr tat chinh Dia chi: St 1 Phan Dinh GiOt, Thanh Xuan, Ha NOi

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

THUYET MINH BAO CAO TAI CHiNH (TiEp theo)

V. THONG TIN BO SUNG CHO CAC KHOAN MiJC TRINH BAY TRONG BANG CAN 001 KE TOAN theo)

16. Dy Thong ph& tra

01/01/2016 Tang trong nam Sir dking trong nam Hoar' nh•hp thy phong killing sir dung 31/12/2016

Phi cap quyen khai thac khoang san 34.031.563.992 13.848.944.039 47.880.508.031

Phi di' dung tai lieu 829.910.930 728.109.980 - 1.558.020.910

DU phong tien thue dAt va thut dAt sir dung phi nong nghiep phai tra 6.048.527.558 50.006.262 - 5.998.521.296 COng 34.861.474.922 20.625.581.577 50.006.262 55.437.050.237

Thu.)4t mink bao cao tai chinh la 6'0 phem h9p thanh va can cluvr d9c cling voi bao ccio tai chinh 29

662.126.043.857

387.873.956.143

304.785.027.619

4.855.682.384

966.911.071.476

387.873.956.143

4.855.682.384

218.125.988

(304.785.027.619)

- (304.785.027.619)

218.125.988

(218.125.988) (218.125.988)

II • Ill • • Ill I • NI • IN • • • II • • III III II II • • II • • II II • Ill •III•

CONG TY MC - TONG CONG TY CN MO VIET BAC TKV - CTCP Dia chi: S6 1 Phan Dinh GiOt, Thanh Xuan, Ha Ni6

THUYET MINH BAO CAO TAI CHINH (Tiap theo)

V. THONG TIN BO SUNG CHO CAC KHOAN M VC TRiNH BAY TRONG BANG CAN DOI KE TOAN (Tiap

17. 11411 chu sd• h fru

B 09 - DN Baci cao tai chinh cho ky tai chinh

Cho nam tai chinh ket thac nay 31/12/2016

Bang d6i chitu bin dOng cua von chti sa hau

Von dt)u tit cda chd Qap ddu lit ph& Chenh loch ddnh Chenh Itch 03 gid L ri nhuifin aura

Tting c3ng

se' h fru trian gid iqi tai san philn ph&

SO du dau nam trtret

Tang von trong nam trtroc

Lai trong nam tnrac

Tang khac

Giam von trong nam trtrac

Lo trong nam tank

Chi tra co tirc cho cac c6 (long

Phan phi cac guy"

Giam khac SO du- cuOi nam trirov/dOu nam nay

Tang von trong nam nay

Lai trong nam nay

Tang khac

Giam von trong nam nay

Lo trong nam nay

Chi tra co ttic cho cac c6 dong

Phan phi cac quy (*)

Giam khac SO dir cad nam nay

1.050.000.000.000 4.855.682.384 1.054.855.682.384

14.946.005.661 14.946.005.661

1.050.000.000.000 19.801.688.045 1.069.801.688.045

Thuyit minh bdo cao tai chinh la bd phan hop thanh va can Ave doc cling voi bcio cao tai chinh 30

B 09 - DN Bao cao tai chinh cho ky tai chinh

Cho nam tai chinh ket thiic ngay 31/12/2016

CONG TY MC - TONG CONG TY CN MO VICT BAC TKV - CTCP

Dia chi: S6 1 Phan Dinh Giot, Thanh Xuan, Ha NOi

THUYET MINH SAO CAO TAI CHINH (Tiap theo)

V. THONG TIN BO SUNG CHO CAC KHOAN MIX TRiNH BAY TRONG BANG CAN DOI KC TOAN theo)

17 Von Mil sii* hau (Tap theo)

Chi tit von to cua chit s6 hau

31/12/2016 01/01/2016 So hrong CO phidu thirong Tji le Tdng so Co phidu thufmg 7)) le

Tap down Cong nghiep Than - Khoang san Viet Nam 103.115.700 1.031.157.000.000 98% 103.115.700 1.031.157.000.000 98% VOn gap cita cac c6 (long khac

COng 1.884.300 18.843.000.000 2% 1.884.300 18.843.000.000 2%

105.000.000 1.050.000.000.000 100% 105.000.000 1.050.000.000.000 100%

Cac giao djch ve von yen cac chu sof hUu va phan phOi co tirc, chia lqi nhuan:

2016 2015 Wm dau to cua cha ha-u + Vein gop dOu nam

+ VOn gOp tang trong nam

+ Von Op glean trong nam

+ Von gop cuOi nam

CO ttic, lqi nhuart da chia

CO phieu

1.050.000.000.000

1.050.000.000.000

662.126.043.857

387.873.956.143

1.050.000.000.000

Nam 2016 Nam 2015 - SO Itrong co phieu dangkj, phat hanh

- SO luvng co phieu da ban ra tong chi:mg

+ Co phieu phd thong

+ CO phidu uu diii

- SO Itrcmg c6 phieu dircrc mua lai

- SO lurcmg c6 phieu dang ltru hanh

+ C(Jphidupha thong

* Menh gia c6 phieu dang luu hanh: 10.000 VND/CP

105.000.000

105.000.000

105.000.000

105.000.000

105.000.000

105.000.000

105.000.000

105.000.000

105.000.000

105.000.000

18. Ngujn kinh phi

Nam 2016 Nam 2015 NguOn kinh phi can lai dau nam

NguOn kinh phi dtror cap trong ram

Chi Ar nghi'ep

Ngutin kinh phi con lai cuoi nam

74.890.700

12.467.600.000

12.467.600.000

74.890.700

74.890.700

18.840.262.500

18.840.262.500

74.890.700

19. Clic khan myc ngoai Bang can JO i ki loan Ngogi t¢ cac logi

Chi 661 s6 lumig timg 1oai ngoai to ma Cong ty flint gi0 theo nguyen to nhu sau:

31/12/2016 01/01/2016 USD 4.942,08 4.942,08

Thuyk minh bao ccio la; chinh la by phdn hpp thanh va can dux dpc cling yeti b6o Mc) tai chinh 31

B 09 - DN Bao cao tai chinh cho kji tai chinh

Cho nam tai chinh ket iliac ngay 31/12/2016

CONG TY 114 - TONG CONG TY CN MO VIET BAC TKV - CTCP

Dia chi: SO 1 Phan Dinh Giot, Thanh Xuan, Ha NOi

THUYET MINH BAO CAO TAI CHINH (Tiap theo)

VI. THONG TIN BO SUNG CHO CAC ICHOAN MIX TRINH BAY TRONG BAO CAO KET QUA HOAT BONG KINH DOANH

Cdc chi tieu dugc trinh bay theo dun vi tinh la Sing Vi'k Nam (VND).

20. Doanh thu ban hang viz cung cite dich vu

Nam 2016 Nam 2015

Tang doanh thu ban hang va cung cap dich vu

Trong do:

Doanh thu ban hang

Doanh thu cung cap dich va

Doanh thu khac

Cae khofin giant trir doanh thu

Chat khciu thwang mut

Giam gia hang ban

Hang ban bj tra lai

Doanh thu thuAn ve ban hang va cung cap dich va

Doanh thu ban hang

Doanh thu cung cap dich vu

Doanh thu khdc

2.025.225.944.884 1.765.584.055.517

1.946.082.110.522

1.533.757.913.072

66.134.505.607

40.650.775.345

13.009.328.755

191.175.367.100

2.025.225.944.884 1.765.584.055.517

1.946.082.110.522

1.533.757.913.072

66.134.505.607

40.650.775.345

13.009.328.755

191.175.367.100

21. GM win hang bcin va dich vu cung cap

Nam 2016 Nam 2015

Gid von hang hod da ban

Gia von dich vu cung cap Gia von khdc C(ing

22. Doanh thu hogt d(mg till chinh

Lai tin giri, tien cho vay

CO tire, lqi nhuan duvc chia

Lai chinh lech VS/ gid

Chit khau thanh toan, lai du ng vugt han mirc

Doanh thu host dOng tai chinh khac COng

1.643.107.991.470 1.206.263.765.562

52.197.711.670 32.224.331.101

3.008.596.335 188.078.555.925 1.698.314.299.475 1.426.566.652.588

Nam 2016 Nam 2015

6.261.637.416

8.990.089.053

10.718.610.000

8.634.989.000

276.384.916

1.819.540.912

2.912.799.866

628.476.706

210.036.182

5.765.423.644 20.379.468.380 25.838.519.315

Thuye'1 minh b6o ccio tai chinh 16 b() phOn hop thanh va can &coy cloc cling voi bao car) tai chinh 32

a

a B 09 - DN CONG TY An - TONG CONG TY CN MO VIET BAC TKV - CTCP Bao cao tai chinh cho ky tai chinh

Dia chi: St, 1 Phan Dinh Giot, Thanh Xuan, Ha NO Cho nam tai chinh ket thac ngay 31/12/2016

THUYET MINH BAO CAO TAI CHINH (Tiep theo)

VI. THONG TIN BO SUNG CHO CAC ICHOAN MIJC TR1NH BAY TRONG BAO CAO KET QUA HOAT BONG KINH DOANH (Tiip (Ilea)

23. Chi phi tai third:

Nam 2016 Nam 2015

$ Chi phi lai vay 60.121.430.749 83.219.916.203

Lo chenh Lech ty gia 668.987.995 387.263.822

• Lo thanh ly cac khoan dau hr 246.000.000

1111 Dv phOng ton that cac khoan dau to 19.624.621.852 35.189.289.016

Chenh tech do danh gia lai cac khoan ciau to tai I chinh dai han so vai dinh gia 16.578.603.737

COng 80.661.040.596 135.375.072.778

• 24. Chi phi ban hang va chi phi qudn If, doanh nghifp

Nam 2016 Nam 2015

Cac khoan chi phi ban hang Oat sinh trong ky

- Chi phi nhan vien 25.549.420.249 19.527.782.072

- Chi phi nguyen, nhien vat lieu quan ly 14.243.971.769 15.453.412.261

• - Chi phi khac 13.557.232.251 26.989.459.496

COng 53.350.624.269 61.970.653.829

Cac khoan chi phi quan ly doanh nghiep Oat sinh trong ky

• - Chi phi nhan vien quan ly 81.757.167.501 67.418.031.921

- Chi phi khdc 117.258.742.714 106.063.887.244 COng 199.015.910.215 173.481.919.165

a I a I

■ U ■ a ■ a

Thuye:t minh biro cao tai chinh la by phan hpp thanh va can cluvrc dpc cling vai bac, cao tai chinh 33

1

B 09 - DN CONG TY - TONG CONG TY CN MO VI%T BAC TKV - CTCP Baia cao tai chinh cho ky tai chinh

Dia chi: S6 1 Phan Dinh Gi6t, Thanh Xuan, Ha N6i Cho nAm tai chinh ket tittle ngay 31/12/2016

THUYET MINH BAO CAO TAI CHINH (Tlip theo)

VI. THONG TIN BO SUNG CHO CAC KHOAN MIX TRINH BAY TRONG BAO CAO KET QUA HOAT DQNG KINH DOANH (nip theo)

25. Thai thu nhOp doanh nghiep hien hanh

NAm 2016 Nam 2015

Chi phi thus thu nhap doanh nghiep tren thu nhap chiu thus nam hien hanh 1.658.796.708 1.292.545.725

Dieu chinh chi phi thus thu nhap cua ram truac vao chi phi thus TNDN nam nay

1111 COng 1.658.796.708 1.292.545.725

U Thus thu nhap doanh nghiep hien hanh phai tra dm:cc xac dinh dua tren thu nhap chiu thus dm nam hien tai. Thu

111

nhap chiu thus cila Cling ty khac yen thu nhap duor bao cao trong Bao cao ket qua hog dOng kinh doanh vi thu nhap chiu thus khong bao Om cac khoan muc thu nhap chiu thus hay chi phi ducrc khAu till' cho muc dich tinh thud trong

1 cac nam khac va ciing khong bao g6m cac khoan muc khong phai chiu thus hay kh6ng ducrc khAu trir cho muc dich tinh thus. Thus thu nhap doanh nghi'ep hien hanh phai tra dm Cong ty dugc tinh theo thus suit da ban hanh den ngay

1 ket thirc kj, ke town nam.

III Duoi day la bang chi tiet chi phi thus thu nhap doanh nghiep hien hanh Oat sinh trong nam dm CEng ty:

Nam 2016

L9i nhuan/(18) thuhn trtrov thud 15.623.467.086 Cac dieu chinh ting/(giam) nhuan/(11)) theo ke tofin

Cac khoan dieu chinh tang 5.312.896.188

■ Phi cap quydn khai that khoang sin chi:a nap tidn vao NSNN 4.906.676.417 1

Thit lao, phu cap HDQT 134.400.000

Cac khoan phat thud, phat vi phgm hanh chinh, khoan truy thu thui 158.904.948

Cac khoan chi phi khac 112.914.823

Cac khoan dieu chinh giam 12.642.379.734

Lai lien doanh lien IcSt da- nap thus TNDN 1.923.769.734

111 CCoilk tit ddu togap van ca phan 10.718.610.000

Khoan didu chinh giain khcic

Loi nhuan/(16) dieu chinh trtrk thue chua trir to nAm tru*c 8.293.983.540

Thu nhap thud ink tinh nam hien hanh 8.293.983.540 111

Thus TNDN phai tra trac tinh nam hien hanh 1.658.796.708

Thus TNDN phai tra dau nam (17.228.907.444)

Thud TNDN nOp thira bU trir cho sac thud khac 2.425.216.753

Dieu chinh thud TNDN trich thieu nam truerc

Thus TNDN da tra trong nam Thus TNDN phai tra cutii nam (13.144.893.983)

U

•

•

• ■ Thuyit minh bdo cao tai chinh la by phan hop thank va can durtc dqc cling vat &do cao tat chinh 34

U CONG TY 114 - TONG CONG TY CN MO VIU BAC TKV - CTCP

Dia chi: SO 1 Phan Dinh Giot, Thanh Xuan, Ha Isidi

B 09 - DN Bac) cao tai chinh cho ky tai chinh

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

THUYET MINH BAO CAO TAI CHINH (Tilp 1/leo)

VI. THONG TIN BO SUNG CHO CAC KHOAN MI.JC TRINH BAY TRONG BAO CAO KET QUA HOAT BONG KINH DOANH (T* then)

26. Thu nhiip khdc viz chi phi khdc

Nam 2016 Nam 2015 Thu nh#p khac 2.206.966.667 18.009.917.566

Thu nhdp tir nhucmg ban, thanh ly TSCD 1.194.839.236 388.536.541

Thu nhdp den tir den bu dtrtmg sit Quart Trieu-Niii Hang 14.619.500.000

Tien a) trg vin chuyen 880.434.783

Thu ducic tien phat do khach hang vi pharn HD 82.466.514

Thut dtrqc giam 564.365.000 885.036.000

Cac khoan thu khdc 365.295.917 1.236.410.242

Chi phi khac 847.038.290 4.454.114.013

Chi phi thanh 1y, nhtrcmg ban TSCD va gia tri con Iai cua TSCD thanh Iy, nhtrorng ban TSCD 363.732.551

Chi phf 1)61 thutyng vat chAt 592.908.229

Xir ly chAt thai 258.087.035

KhAu hao tai san khong sir dung 22.630.360 CI

Cac khoan chi phi khdc 202.588.344 3.861.205.784 4

Lpi nhan (18) khac than 1.359.928.377 13.555.803.553 It

I

27. Chi phi sdn xuat kink doanh theo yeu 16

Nam 2016 Nam 2015

Chi phf nguyen li'eu, vdt lieu 398.073.952.213 475.889.592.291

Chi phi nhan ding 276.349.031.237 259.777.230.235

Chi phi khau hao TSCD 163.233.877.012 135.288.235.069 Chi phf djch vu mua ngoai 214.388.879.925 210.250.474.493 Chi phi khdc bang tien 520.755.969.537 573.108.835.025 Cdng 1.572.801.709.924 1.654.314.367.113

U

I

I

U

U

Thuyit minh bao cao tat chinh la b"O phan hop thanh va can &tar cloc cang vai bao cao tai chinh 35

I

■

■

■

111

1111

■

U

111

■

U

•

U

U

B 09 - DN CONG TY MC - TONG CONG TY CN MO VIVI' BAC TKV - CTCP Bao cao tai chinh cho ky tai chinh Dia chi: S6 1 Phan Dinh Gi6t, Thanh Xuan, HA N6i Cho nam tai chinh ket fink ngay 31/12/2016

THUYET MINH BAO CAO TAI CHiNH (Tap Theo)

1111 VII. NHUNG THONG TIN KHAC

1 Ong cu 101 chfnh

Cong ty me chju cac nii to sau khi sir dung cac tong cu tai chinh: rui ro thj twang, rid to tin dung va rui ro thanh town.

• Ban TOng Gidm di& chiu trdch nhiem chung doi v6i cac viec thiet lap va gidm sat nguyen tic quail ly rui ro tai chinh. Ban Ring Giam dc thiet lap cac chinh sach nham phdt hien va phan tich cac rid ro ma Cong ty me phai chiu, thiet lAp cac bien

• phap kiem sodt rid to va cac han mac rui ro thich hop, va gidm sat cac rui ro va viec thuc hien cac han mire rui ro. He thong va chinh sach quan ly rui ro dugc xem lai dinh ky nham phan anh nhfing thay d8i cua cac dieu kien thi trutrng va

• hoat d6ng cua C6ng ty me.

Ban T6ng Giam dc xem )(et va thong nhAt dp dung cac chinh sach quan ly cho nhUng rui ro n6i tren nhu sau:

111 (i) Rui ro thi tnrtrng

ro thj trutmg ro ma gia tri hqp ly cac lueng tien trong Wang lai m6t cong cu chinh se Wen d6ng theo • nhang thay ai cua gid thi trutIng. Gia thi twang c6 cac loaf rui ro: rui ro lai suit, rui ro tier' te. Cong cu tai chinh bi dnh

11 huang bai rui ro thi tnrtmg bao gem tien giri. Muc dich cua viec quail 1Y rui ro thi tnr6ng IA quail ly va kiem soar cac rui ro thi tnityng trong gi6i han c6 the chap nhAn dugc, trong khi van t61 da h6a lqi nhuAn thu dugc.

• Rill ro lit such

U Ftiri ro lai suit IA riii ro ma gia tri hop ly hoc cac 1u6ng tien trong tucmg lai cua mgt cong cu tai chinh se bien dOng theo nhctng thay di dm lai suit thi trutmg. Rui ro thi tnitmg do thay doi lai suit cua Cong ty me chir yeu lien quan den tien, cac

• khoan tien giri ngan han va cac khoan vay cua Cong ty me.

• Cong ty me quan ly rAi ro lai sat bang cdch phan tich tinh hinh canh tranh tren thi tru6ng a c6 dugc cac lai suit c6 lqi cho muc dich cua Cong ty me va van nam trong giai han quan ly rui ro cua minh.

• Rui ro ngoai

• ro tien to IA rui ro ma gid tri hqp ly hoic cac 1u6ng tien trong tucmg lai cua mgt cong cu tai chinh se bien dOng theo

• nhang thay doi cua ty gid hei doai. COng ty me chju rui ro do su thay dOi ty gia h6i dodi lien quan truc tiep den hoat d6ng kinh doanh cua C8ng ty me.

• C6ng ty me c6 the co rui ro ty' gid hei dodi tir cac giao dich vay, trd nq goc vay bang don vi tien to khong phai don vi tien

11 to ke todn cua Cong ty me.

111 Rui ro ve ggiaphiAu

CO phieu do Cong ty mg nam gib c6 the bi inh huang Uri cac rui ro ve gid thj tri tucmg lai cua c6 phieu Tau tu. Day IA c6 phieu dau to dal han nen Cong ty mg ddnh gid mac (16 nhay cam dOi vii cac bien Ong ve gia c6 phieu nay IA chap.

• (ii) Rui ro tin dung

ro tin dung IA rui ro ma mgt ben tham gia trong mgt cong cu tai chinh hoc hqp cl6ng khdch hang kh6ng thut hien cac vu cua minh, din den ton that ve tai chinh. Cong ty me c6 rui ro tin dung tir cac hoat d6ng kinh minh (chii yeu doi

• vii tai khoan phai thu khach hang, va tir hoat d6ng tai chinh cua minh, bao gem tien giri ngan hang, cac khoan cho vay va cac ding cu tai chinh khac.

•

•

•

•

U

Thuyit minh bao cao la; chinh la by phem hop thanh va can cluor doc cling vii bdo cao tat chinh 36

B 09 - DN CONG TY 11,1 - TONG CONG TY CN MO VIVI' BAC TKV - CTCP Bao cao tai chinh cho ky tai chinh Dia chi: SO 1 Phan Dinh Giot, Thanh Xuan, Ha Nal Cho nam tai chinh ket thin ngay 31/12/2016

THUYET MINH BAO CAO TAI CHiNH (Tiap theo)

S VII. NHUNG THONG TIN KHAC (Tiep theo)

Cong cy tai chink (Tiap theo)

Phai thu khdch hang

Cong ty mg thutmg xuyen theo dai cac khoan phai thu khach hang clura thu &roc. Doi vai cac khdch hang Ian, Cong ty me xem xet su suy giam trong chat lugng tin dung cua tirng khdch hang tai ngay lap bdo cao. C6ng ty me tim each duy tri su kiem scat chat the cac khoan phai thu ton dong va bo tri nhan su kiem soot tin dung giam thieu rui ro tin dung. Tren co sa nay va viec cac khoan phai thu khach hang dm COng ty me c6 lien quan den nhieu khach hang khac nhau, rai ro tin dung kh8ng tap trung clang Ice vao mat khdch hang that djnh

C6ng ty me se lap du phang giam gia phan anh mix d6 thiet hai trac tinh doi vai phai thu khdch hang, phai thu khac va cac khoan dAu tu. Thanh phAn chinh cua khoan du phOng giam gid trj nay la khoan 18 cu the CO lien quan den mac da thiet hai cu the dOi vai timg khach hang

■ Tian gui ngdn hang

Cong ty me cha yeu duy tri se du tien girl tai cac ngan hang &roc nhieu nguai bi'et den 6 Viet Nam. Rill ro tin dung cua so du tien gai tai cac ngan hang &roc quan ly bai ba phan ngan guy, cua COng ty me theo chinh sach cua Cong ty mg. Rai ro

■ tin dung t6i da cua Cling ty me di vai khoan muc tren Bang can doi ke wan tai ngay ket th6c ky tai chinh la gia tri ghi se nhu trinh bay trong Thuyet minh se V.I. C6ng ty me nhan thAy mire da tap trung nil ro tin dung dOi voi khoan tien gui 57, ngan hang la thAp.

ro thanh khoan

• Rai ro thanh khoan la nil ro Cong ty mg se gap kh6 khan khi thuc hien cac nghia vu tai chinh do thieu von. Rai ro thanh khoan cua Cong ty me ch6 y6u phat sinh tir viec cac tai san tai chinh va no phai tra tai chinh c6 cac thai diem dao han khac biet nhau.

■ Bang dueri day phan tich doi vai tai san tai chinh va cac khoan nq tai chinh phi phdi sinh vao cac nhOm dao han c6 lien quan dua tren ky han con lai tir ngay lap bang can dOi ke toan den ngay ddo han theo hop ding. Cdc se tien dirqc trinh bay trong bang sau la cac luOng tien theo hop dOng khong chiet khau. Viec trinh bay thong tin tai san tai chinh phi phai sinh la can thiet de hieu duqc viec quan ly nil ro thanh todn cua C6ng ty me khi tinh thanh khoan &roc quan ly tren cc, sa cong no va tai san thuAn.

■ Ngay 31/12/2016 Dired 1 nam Tir 1 den 5 nam Tong cong

Gia tri ghi s6 ■ Tien va cac khoan tuong ducmg tien 8.582.084.881 8.582.084.881

Phai thu khdch hang 203.248.405.636 203.248.405.636

DAu to

■ Phai thu ve cho vay 1.687.927.525 1.687.927.525

Phai thu khac 20.254.173.206 253.000.000 20.507.173.206

Trir:

■ Du phOng phai thu kh6 dai

Du phOng giam gia cac khoan dau to

Ring cong 233.772.591.248 253.000.000 234.025.591.248

II Cdc khoan vay va ng 70.310.460.766 366.870.987.223 437.181.447.989 Phai tra nguni ban 44.108.388.752 44.108.388.752

II Phai tra, PN khac va chi phi phai tra 5.460.353.881 5.460.353.881

Tong cong 111

119.879.203.399 366.870.987.223 486.750.190.622

113.893.387.849 (366.617.987.223) (252.724.599.374) Chenh tech thanh khofin thuan II

Thuye't minh boo cao tai chinh la bei phan hap thanh va can duvec dac cong vat' bdo cao tat chinh 37

•

•

•

•

•

•

•

a

•

•

•

•

•

•

•

a

a

• • a

• • • • • • •

B 09 - DN

CONG TY In - TONG CONG TY CN MO VIFT BAC TKV - CTCP

Bao cao tai chinh cho ky tai chinh

Dia chi: SO 1 Phan Dinh Giot, Thanh Xuan, Ha Niji

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

THUYET MINH BAO CAO TAI CHINH (Tidp theo)

VII. NHUNG THONG TIN KHAC (Tiep theo)

Cling cy With theo)

Ngay 01/01/2016

Gia tri ghi s6

DIM 1 nam Tir 1 den 5 nam Tong Ong

Tian va cac khoan tircmg throng tin 31.572.464.745 31.572.464.745

Phai thu khach hang 144.885.186.667 144.885.186.667

Dau tir

Phai thu ve cho vay 136.781.103.931 16.240.894.964 153.021.998.895

Phai thu khac 43.423.262.171 270.000.000 43.693.262.171

Trir:

Dlr phong giam gid cac khoan dau tir

Tising cOng 356.662.017.514 16.510.894.964 373.172.912.478

Ngay 01/01/2016

Cac khoan vay va no 232.556.081.134 563.219.081.101 795.775.162.235

Phai tra nguitei ban 78.959.870.115 78.959.870.115

Phai tra, PN khac va chi phi phai tra 5.233.841.398 5.233.841.398

Tling Ong 316.749.792.647 563.219.081.101 879.968.873.748

Chenh l'ech thanh khan thuAn 39.912.224.867 (546.708.186.137) (506.795.961.270)

Cong ty me cho rang intim id0 tap trung rni ro doi yen viac tra my la thap, Gong ty mg ce5 du kha nang tiep can cac ngu6n

von can thiet

(iv) Gia tri hgp 15 ,

Gia tri ghi sei WI' du phang ctia cac khodn phai thu ngin han, tien giri ngan hang va cac khoan phai tra ngtrai ban va phai tra khac ta ian bang vdri gia tri hop 1j, dia chimg

Gia tri ghi so Gia tri hgpljt

31/12/2016 01/01/2016 31/12/2016 01/01/2016

TM san tai chinh Cac khoan (tau ttr nam giu den ngay dao han Cac khoan cho vay va phai thu 225.443.506.367 341.600.447.733 225.443.506.367 341.600.447.733

Phai thu khach hang, phai thu khac 223.755.578.842 188.578.448.838 223.755.578.842 188.578,448.838

Phai thu ve cho vay 1.687.927.525 153.021.998.895 1.687.927.525 153.021.998.895 Tai san tai chinh salt sang a ban 8.582.084.881 31.572.464.745 8.582.084.881 31.572.464.745

Tidn va cac khoan twang chtung tin 8.582.084.881 31.572.464.745 8.582.084.881 31.572.464.745

Tifing Ong 234.025.591.248 373.172.912.478 234.025.591.248 373.172.912.478

Ng phai tra tai chinh

Vay va no' 437.181.447.989 795.775.162.235 437.181.447.989 795.775.162.235

Ph& tra ngtrai ban 44.108.388.752 78.959.870.115 44.108.388.752 78.959.870.115

Phai tra khcic 5.460.353.881 5.233.841.398 5.460.353.881 5.233.841.398 'fling Ong 486.750.190.622 879.968.873.748 486.750.190.622 879.968.873.748

Gid tri hop 1j, dm tai san va no phai tra tai chinh khOng clugc danh gia va xac dinh mOt cach chinh thirc vao ngay 31/12/2016 va ngay 01/01/2016. Tuy nhien, Ban T6ng Giam deic danh gia gia tri hop 15, dm than tai san va phai tra tai chinh nay khong có chinh tech trgng yeu vori gia tri ghi so ctia chung tai ngay ket thitc kj , tai chinh.

CY 1131 iq

C

- Thuyb minh bao ccio tat chinh la ba phan hap thanh va can clear clac cang vai ba.a coo tai chinh

38

Gia trj giao djch Ben lien quan NOi dung

Ban hang va cung cap djch vp C6ng ty CP Xi mang Quart Trieu 133.610.379.688

21.014.966.015 Mua hang how, djch vtt

Ban hang va cung cap dich vu

Mua hang how, dich vu 2.472.045.086

34.106.034.426

Cong ty TNHH MTV C6ng nghiep Hod chat I MO Viet Bic - MICCO

Ban hang va cung cap dich vSt

Mua hang hod, djch vu 75.316.704.920

78.749.565

Cong ty Kho van va Cang Cam Pha - Vinacomin

Ban hang va cung cap djch vSt

Mua hang hod, dich vp 1.559.185.385.216

276.141.499.330

C6ng ty CP Ca khi MO Viet Bic - VVMI

• • •

U

a

■

• • a • • • • • • • • • • • • • • •

LONG TY In - TONG CONG TY CN MO V1CT BAC TKV - CTCP

Dja chi: S6 1 Phan Dinh Gi6t, Thanh Xuan, Ha N6i

THUYET MINH BAO CAO TAI CHINH theo)

VII. NHUNG THONG TIN KHAC (Tilp then)

2 Thong tin ve cac ben lien quan

Cac ben lien quan:

Cac ben dugc xem la cdc ben lien quan khi mot ben c6 kha nang kiem soat phia ben kia hoac tdo ra anh htremg dang ke d61 vai ben kia trong cac guy& djnh ve tai chinh va kinh doanh. Cdc ben c6 lien quan la cac doanh nghiep ke ca ding ty me, ding ty con, cac ca nhan truc fief) hay gian tiep qua mot hoac nhieu trung gian co quyen kiem scat Cong ty me hoac chiu sir kiem soar dm Cong ty me, hoac ding chung su kiem soat vai Cong ty me. Cac ben lien ket, cac ca nhan truc tiep hoic gian tiep nam quyen bieu guy& cua C6ng ty me ma co anh htrang Clang ke d6i v6i Cong ty me, nhQng chirc trach quan ly chti chOt nhtr Gam d6c, vien chirc cua Cong ty me, nhamg thanh vien than can trong gia Binh cua cac ca nhan hoac cac ben lien ket nay hoic nhang ding ty lien ket vai cac ca nhan nay ding dugc coi la ben lien quan.

Trong ky tai chinh tfr ngay 01/01/2016 den ngay 31/12/2016, Tap doan cong nghiep Than - Khoang san Viet Nam va cac don vi trong ding Tap doan dugc nhan biet la cac ben lien quan cua C6ng ty me.

ThO lao tra cho cac thanh vien H6i d6ng quan tri, Ban Giam d6c, Ban kiem soat cua C6ng ty phat sinh trong nam, chi tiet nhu sau:

Tir 01/01/2016 den 31/12/2016

Tien Itrcmg va phi cap

COng

S6 du yen Tap doan Cong nghiep Than va Khoang san Viet Nam tai then diem 31/12/2016 nine sau:

31/12/2016 01/01/2016

9.558.968.254

2.560.620.004

71.043.502

575.000.000

3.800.041.448

308.976.158.929

Trong nam Gang ty co cac giao dich trong yeu veri Tap dam Cong nghiep Than - Khoang son Viet Nam nhzr sau:

Tir 01/01/2016 den 31/12/2016

Ban hang va cung cap dich vi

Mua hang hod, dich vp

Chi phi lai vay

Gici tri giao dich trong yeu yeti mat .5.6 doi tuvrg la COrzg ty trong Tap dam Cong nghiep Than - Khoang sari Viet Nam nhzr sau:

B 09 - DN Bao cao tai chinh cho kji tai chinh

Cho nam tai chinh ket thfic ngay 31/12/2016

3.339.621.286

3.339.621.286

Chi tieu

Phai thu khdch hang

Khach hang ling tru6c - CN Tap doan

Phai tra ngutri ban - CN Tap doan

Vay va nq tai chinh

Chi tieu

8.811.707.400,09

3.192.324.581,82

2.523.891.967

- Thuyit minh brio cao tat chinh la by phan hop thanh va can du-or doc cung vat bao cao tai chinh

39

F1 B 09 - DN CONG TY In - TONG CONG TY CN MO VITT BAC TKV - CTCP BA° cdo tai chinh cho tai chinh Dja chi: SO 1 Phan Dinh Giot, Thanh Xuan, Ha NOi Cho nAm t6l chinh kit thuc nghy 31/12/2016

■ THUYET MINH BAO CAO TAI CHiNH (Tilp theo)

VII. NHONG THONG TIN KHAC (Tap theo)

2 Thong tin 4 ale ben lien quan (Tilp theo)

Bin lien quan NO1 dung Gid trl giao djch

C6ng ty CP Ca khi va Thiet bi Ap ltrc Bin hang va cung cap djch vu 222.984.165 Mua fling hod, djch Ai 19.765.384.570

Cong ty CP Khach san Thai Nguyen Ban hang Nth cung cap djch vu 8.029.091 Mua hang hod, djch vu 3.894.403.900

CiOng ty CP San xuat va Kinh doanh Vat to Thiet bj - VVMI

Bin hang Nei cung cap djch vu 528.124.928 Mua hang hod, djch vu 9.582.294.573

Cong ty CP Xi mang TAn Quang Bin hang va cung cap djch v9 145.480.271.137 Mua hang hoi, djch Ai 5.711.930.443

C8ng ty CP Xi mang La Hien Bin hang va cung cap djch vu 103.115.617.706 Mua hang hott, djch vu 693.000.000

Cong ty CP thiet bj khai thdc m6 Mua hang hod, djch vu 12.236.916.364

Cong ty CP Dja chat Viet Bic - TKV Ban hang va cung cap djch vu 385.911.183 Mua hang hod, djch vu 7.289.437.375

C8ng ty Kho van Di Bac-Vinacomin Bin hang IA cung cap djch vu 12.363.636.364

Cong ty Co phan Vat to-TKV Mua hing hod, djch vu 3.447.526.810

C8ng ty TNHH MTV Mei trirtmg-TKV Ban hang va cung cap djch Ai 904.061.535 Mua hang hod, djch vu 7.742.689.582

Tnrong cao ding nghi than Khoing san Viet Nat Mua hang hod, djch vu 8.812.152.509

C8ng ty CP Du ljch va Thuang mai - Vinacomin

Mua hang hod, djch vu 21.167.371.885

C8ng ty C6 phan Than Ntli Beo - Vinacomin Mua hang hod, djch vu 7.912.429.705

Viet' co khi nAng luvng va m6 - Vinacomin Mua hang hod, djch vµ 5.851.069.091

Vien khoa h9c c8ng nghO me - Vinacomin Mua hang hod, djch Ai 3.259.483.127

SO du trong y‘u vo7 mot sod i turmg Id Cong ty trong Tpp doan Cong nghiep Than - Khoang san Viet Nam niur sau:

Ben lien quan NOi dung 31/12/2016 01/01/2016

Cong ty CO phn Xi mang Quan Trieu Phai thu khach hang 102.314.626.748 64.374.573.169

Phai thu va cho vay _ 130.253.930.883

Cang ty CP dja chit Viet Bic - TKV Phai tit ngutri ban 2.014.897.886 5.918.043.752

Vien Khoa H9c C8ng Nglii MO - Vinacomin Phai hi ngdyi ban 2.300.876.465 -

Cong ty CP xi mang La Hien - VVM1

Phai thu kWh hang 9.685.680.397 - Phai tra ngithi ban - 297.000.000

Phai thu vi cho vay - 6.209.928.682

Cong ty CP Xi mang Tan Quang - VVMI

Phai thu kWh hang 43.124.026.744 39.085.983.654

Ira tnittc cho ngtkri bin _ 4.779.819.781

Phai thu ye cho vay 1.687.927.525 16.558.139.330 Cong ty Kho van va Cang CAm Pha - Phil thu Width hang 33.174.223.777 3.259.740.258

Cong ty CP Gang thep Cao Bang Phai thu kWh hang 2.048.365.000 28.677.110.000

Thuyit minh bcto cao tai chinh a b0 phan hop thanh va can slum doc ding vevi bao cao tai chinh

40

a a • a • • U

a • ■

U •

a • a a

a

• a a a

I

I

■

A

S

B 09 - DN CONG TY MC - TONG CONG TY CN MO VIVI' BAC TKV - CTCP Bito cdo tai chinh cho ky tai chinh Dia chi: Se 1 Phan Dinh Gi6t, Thanh Xuan, HA Nei Cho nim tai chinh ket thus ngay 31/12/2016

THUYET MINH BAO CAO TAI CHINH (Tilp theo)

111 VII. NHUNG THONG TIN KHAC (Tap theo)

2 Thong tin v'd cdc ben lien quan (Tap theo)

111 Chinh sdch gid ca doi val cdc giao dich giaa Ong ty mg va cdc ben lien quan kluic

Gia dich va, hang hod dm cac ben lien quan cung cap la gia thea thuan hoac gia do Tong Cong ty - Cong ty Cong nghiep M6 Viet Bic TKV - CTCP quy dinh.

11/ Cdc khoan cong ng phai thu 'thong c6 bao dam va se dtrac thanh toan !ping tien. Khong c6 khoan dg phOng phai thu khe

111 dei !IA() dtrqc lap cho cac khoan ng phai thu tir cac ben lien quan.

11 3. Cdc slr kien phdt sinh sau ngdy Vet Iliac nien de)

Khong co cac sa. kien nao pilaf sinh sau ngay ket th6c nien de c6 anh twang trang yeti hoic c6 the gay anh hireng trQng yeu den hoat Ong cua Cong ty mg va ket quA hoat deng kink doanh cua C6ng ty mg trong cac kS/ sau ngay ket thtic nien

111 de ke toan.

4. Thong tin so Mills

Si lieu so sanh IA so lieu tren Bao cao tai chinh cho nom tai chinh ket thfic ngay 31/12/2015 - da dugc kiem town bei COng ty TNHH Kiem toan PKF Viet Nam.

11 5. Thong tin ve‘hog &Ong lien tic

Cho tai thol diem lap bao cao tai chinh nay khong CO hog deng hoac sir kien flak) anh twang clang ke den khA nang boat Ong lien tuc cua Cong ty mg. Vi vay, Bao cao tai chinh cua COng ty mg dtrac lap teen ca se gia dinh Cong ty me se hoat deng lien tac

08 thcing 03 nom 2017

1111

S

111 Ha Noi

U ■ I

Thuyit minh bao cho tai chinh 1a bo phan hop thanh va can duvc doc cling vdti bao coo tai chinh 41

NGUYEN HONG HANH LUZiNG XUAN QUANG

Nguiri lOp Ke toan trtarng

'AI BINH

TO'ng Giam dee

ic

I I I III • 111 • II • • • • II • • • II 1 1 1 1 1 1 1■ MI II •

LONG TY ln - TONG CONG TY CN MO VI VI' BAC TKV - CTCP Rao ea° tai chinh cho kj, tai chinh

Dia chi: SO 1 Phan Dinh Giet, Thanh Xuan, Hi /%10i

(71y) n5m tai chinh kit thuc ngiy 31/12/2016

PHU LIJC 01 THONG TIN CHI TIET VE CAC KHOAN VAY NGAN HAN

Dan vi tinh: VND

Ben cho vay Hop ding S6 dir nq g6c Lai suat vay Myc (Itch vay B4n pluip dam baio khoin vay

CEng 0 Than Na Aron - VVMI 20.400.357.750

Ngan hang TMCP Diu to va Phit trien viet Nam - CN Lang San

S6 02/2013/HD ngay 31/12/2013 420.000.000 Tha n6i Xay dkrng tram y to

Quyen sir dung dit thira dAt s6 84a tai thi ten Na Dtrang, huyen L6c Binh, tinh Lang San; tai san gin lien vai dit la Tram y to ca sa dog ty than Na Throng.

S6 01/2014/HD ngay 11t2/2014 265.400.000 Tha n6i DAu tar xe phun mem tirai dual% Xe 8 to Xiteec phun mac tut% dtrimg.

S6 01/2014/710694/HDTD

1_1SAY 26/12/2014 308.000.000 Tha not Diu to thief bi tram 35KV Thief bi tram 35kV.

S6 01/2015/469092/HDTD ngay 6/2/2015 17.800.000.000 Tha mei

B6i thuong GPMB me. rijng khai trtrong SX GDI - 254ha

Khai truang san xuat vi bai d6 thai giai doan I CEng ty Than Na Duang; Miy Vic thity ltrc Huyndai Robex, may barn chili axit HLOM 300-700A, may Vic they lac giu nguoc, 03 xe 8 t8 CAT 773F.

S6 01/2015/710694/HDTD ngay 4/5/2015 1.606.957.750 Tha mei

Thanh toan tien cif) guy& khai thic khoang san nam 2015

Tan b6 di san bito dim dang the chip tai Ngan hang TMCP Diu to va Phat trien Viet Nam - chi nhinh Lang San.

CEng 0 Than Khdnh Hod - VVMI 35.326.837.364

Ngfin hang TMCP Cong thtrang Viet Nam - CN Thai Nguyen

SO 2400002672/2012/HDTD ngay 29/11/2012 13.752.000.000

Tha noi, hien tai la 10.0%

Thanh Wan chi phi den NI, giii phong mat bang phuc vv de thai di dd bai thai Nam

Bio lanh tra nq thay dm TCT CN MO Viet Bic gia tri 130 tj, va the chip b6 sung quyen sir dung dAt caa "th,r an den bu GPMB phvc vu d6 thai dit da"

S6 01/2013/HDTD/TKH- NHCVN 734.369.364

Tha mei, hien tai la 10.0%

Thanh toan chi phi den ba, giai pheng mat bang phvc vv de thai dit da bai thai Nam

Bao lanh tra nq thay dm TCT CN MO Viet Bic gia tri 130 tj, va the chip b6 sung quyen sir dung elk caa "Du an den ba GPMB phvc Ai de thai dat da"

Ngan hang TMCP Viet Nam Thinh Vucmg

S6 61/2012-KH1/CMS/TDTH ngay 12/12/2015 2.400.000.000

Tha nei, hien tai la 9.30%

Thuc hien den ba giai phong mat bang phvc vv d6 thai dAt di giai doan 2 theo QD se 1448/QD- CTCT ngay 05/05/2012

Cam ket bao lanh s6 2220/CMV-KTTKTC ngay 12/12/2012 caa T6ng CT CN MO Viet Bic - Vinacomin voi gii tri bao Milt 12.000.000.000 VND; Tai san hinh thanh theo QD s6 74/QCC-CMV ngay 8/12/2010 ve viec phe duyet du an diu to khai thic him 10 rla moong 10 thien Cong ty TNHH MTV Than IChinh Hoa - VVMI, gia tri 16.888.363.794 VND

Thuyk minh bcio ccio tai chinh la b¢ phan hpp thanh va can duqc dpc cang voi boo coo tat chinh

42

1•11111111•11111•111111111111111J I 1111111•11111••••

CONG TY 1V4 - TONG CONG TY CN MO V1tT BAC TKV - CTCP

Bao cao tai chink cho kj, tai chinh Dia chi: se 1 Phan Dinh Gi6t, Thanh Xu'an, Ha NOi

Cho nam tai chink ket Mac ngay 31/12/2016

PHU LUC 01 THONG TIN CHI TIET VE CAC KHOAN VAY NGAN HAN

Dan vi tinh: VND

Ben cho vay Hqp deng Si du nq gee Lai salt vay Myc dich vay Bien phip dam bio khohn vay

B6 sung von thyc hien dy an den Day chuyen san xuat ve bao, 6 xe ty dO Caterpillar 773E Se 180.12.090.670953 ngay Tha nOi, hien ba giai phong mat bang phyc vij va 05 xe tai khung dOng ca Volvo A40E, tong gia. tri: 11/12/2012 17.414.100.000 tai la 10.20% ma rOng bai thai Tay 100.983.000.000 VND

BO sung von thyc hien dy an diiu Xe can cau tai trqng >= 25 tan va xe cap phat nhien lieu S6 179.12.090.670953 ngay Tha mil, hien to thiet bi duy trl san xuat nam dung tich ben chira >= 15.000 lit, tong gia tri

Ngan hang TMCP Quin dOi Viet Nam

11/12/2012 705.788.000 toi la 10.20% 2012 4.249.000.000 VND

May han With than!' theo QD se 3179/QD-CTCT ngay 03/10/2013 va May Vic ZX870 birth thanh theo QD so

Tha niii, hien Batt ter dg an San Clang Nghiep - Phan Xtremg Ca dien va Dau to

1762/QD-TCKT gia tri 8.594.000.000VND; nguOn thu phat sinh ter dg an, phucmg an sir dyng vein vay, cac nguen thu ter hoot &Ong san xuat kinh doanh va toan b0

S6 249.14.090.670953 320.580.000 tai la 10.20% Net bi phyc vy sera chtla. sciti4n ce tren tai khoitn can Ben vay tai Ngan hang.

Ong Ot Than Na! Ilhng - VVMI 3.820.750.000 That'll Wan tien mua may xiic

thus/ hrc gAu nguqc banh xich dung tich gau 0,65 m3 theo "d%r an dau to 01 may x6c thug ltrc

SO 01/2014/469083/HDTD TM n6i, hien giu ngtrqc dung tich gAu Tai san hlnh thanh ter khoan vay: may xtic thus' Ivc gAu Ngan hang TMCP Dau to va Phat triers Viet Nam - CN Thai Nguyen

gay 27/12/2014 345.400.000 tai la 9.0% >,6m3" ngtrqc NM xich dung tich giu 0,65 m3

Thanh town tien mua Tel may cat 01 may xtic thus, ltrc gau ngtrqc banh xich mau yang san xuat Mtn 2014, xuat xer han quec gia tri 2.031.000.000

SO 01/2015/469083/1-1DTD Tha niSi, hien 6KV theo der an dau to 1 tit may VND theo hqp dOng the chap tai san ngay 19/05/2015 58.800.000 tai la 9.0% cat 6KV 01/2015/469083/HDDB ngay 12/01/2015

SO 03/2015/469092/HDTD ma n6i, hien Thanh town chi phi mua thiet bi Tal san hinh thanh ter khoan vay: thiet bi thu0c du an dau ngay 31/12/2015 100.800.000 tai la 9.0% thuOc dy an dau to xe cap diu to xe cap du

ThuyEt mink bao cdo tai chinh la b¢ pkin hop thanh va cdn duvc elpc ming voi bizo czio tai chinh

43

im•IIIMIIIMIN1111111111111••1111131113113333111111111111•111111

CONG TY 11n - TONG CONG TY CN MO VIT BAC TKV - CTCP

Bao cao tai chinh cho ky tai chinh Dia chi: So 1 Phan Dinh Gi6t, Thanh Xuan, Ha NOi

Cho nam tai chinh ket thus net), 31/12/2016

PHV LVC 01 THONG TIN CHI TIET VE CAC KHOAN VAY NGAN HAN

Dan vi tinh: VND

Ben cho vay Hop ding S6 dir fur glic Lai mat vay Muc dich vay Bien phap dam bao khoan vay

Ngan hang TMCP Dau to va Phat Ulan Viet Nam - CN Thai Nguyen

S6 01/2016/469092/HDTD ngay 20/04/2016 170.000.000

Tha nii, hien tai 1E1 9.0%

Thanh town chi phi mua thiet bi thuOc Dv an CIL to tai san la I may Vic tat dung tich giu 3,0 m3 phvc vu nhu cAu san xuat kinh doanh Oa Cong ty

Tai san hinh thanh tir khoan vay: town b0 thiet bi thuOc Dv an du to tai san la 01 may xac lat dung tich gill 3,0 m3 phvc At nhu cAu san xuat kinh doanh dm CEng ty

S6 03/2016/469092/HDTD ngay 29/09/2016 1.936.000.000

Lai suat tha mai, lai sat cho vay tai

31/12/2016 IA 9%

Thanh town cac chi phi Dtr an "Di chuyen nghia trang khu V phvc vu san xuat C8ng ty Than NW Hang -VVMI

S6 05/2016/469092/HDTD ngay 17/11/2016 712.500.000

Lai suit tha nii, Iai sulk cho vay tai

31/12/2016 la 9%

Thanh town cac chi phi mua thiet bi thuOc Dv an DL to tai san "Mua 03 xe 8 to van tai tv do, di tong >= 9 tan" phvc vu nhu au san xuat kinh doanh oh Cong ty

Hqp clang the chap tai san so 06/2016/469083/HDBD ngay 21/11/2016: 3 xe 0 to tai ttr d6 tri gia 3.690.000.000 theo bien ban dinh gia ngay 16/11/2016

Ngan hang TMCP Sai Gan - HA NOi

S6 381/2015/HDTDTDH- PN/SHB.112700 ngay 24/11/2015 497.250.000

Tha n6i, hien tai la 9.6%

BA dap thanh toil' tier' dau to 2 may xfic phvc vti hog ging khai thac, kinh doanh than, vat lieu xay dung

1 may laic thuj, Itrc gau ngtrqc banh xich nhart hieu HUYNDAI RI4OLC-9S va 1 may x6c let banh lap nhan hieu CHANGLLIN theo hqp clang the chap s6 381/2015/HDTC-PN/SHB.112700 14 ngay 24/11/2015 0 tri 3.315.000.000 VND

Tang ang ty Cong nghiep mo Viet Bic TKV - CTCP Van phong 10.762.515.652

Ngan hang TMCP Ngoai thuang VN- CN Thanh Tri

So 011809144 /HDTDNCB-VVMI ngay 18/9/2014 han mirc vay 6.900.000.000 1.090.000.000 Tha nai

DL to may gat xich cho cong ty Than Na Ducmg - VVMI Ili san hinh thanh til von vay

Ngan hang TMCP C6ng thucmg Viet Nam - Chi nhanh Ha NOi

• SO 09-2010/HDTDTH-VVMI ngay 28/12/2010 Han min: 45.400.000.000 6.540.000.000 Tha n6i

DL to xay dvng Ong trinh day truyen san xuat ve bao xi mang cong suit 20 trieu vo/nam Tai san hinh thanh tir vAn vay

Thuyb mink bdo cdo ten chinh la bQ phein hop thanh va can &tor dQc cling vai boo coo lam chinh

44

I • • II II II III MI III • II ■ II • • • II III • Ill III III • II • • • •

CONG TV Mr - TONG CONG TY CN MO VI :ET BAC TKV - CTCP Dia chi: SO 1 Phan Dinh GiOt, Thanh Xuan, Ha NOi

Bao cao tai chinh cho ky tai chinh Cho nam tai chinh ket th6c ngay 31/12/2016

PHU LUC 01 THONG TIN CHI TIET VE CAC KHOAN VAY NGAN HAN

•

Ben cho vay Ho) dOng SS du. nq g6c Lai suck vay Myc dich vay

...,•. vi r It'[.

MO phap dam bao khan vay Ngan hang TMCP Dau fix Vi .0 Nam - Chi nhanh Thai Nguyen

S6 01/2015/469092/HDTD ngay 31/12/2015; Han mix vay: 9.316.000.000 1.960.000.000 Tha nei

DAu tu du an nha a ding nhan ding ty than Khalil' Hoh

C8ng trinh nha a Cong nhan Cong ty Than Khanh H6a-VVMI tang gia tri the chAp: 10.961.000.000

Ngan hang TMCP DAu tu ViOt Nam - Chi nhanh Nam Ha NOi

se 02/2015/469092/1-IDTD ngay 13/4/2015 hp mac 2.250.000.000

440.000.000 Tha n6i DAu tu may )(tic thay1vc gait ngtrqc cho ding ty Than khanh Ilea- VVMI

Tai san hinh thanh tir vein vay

Tdp doan than khoang san ViOt Nam

19/1 1/2013

SO 01 TTNinacomin - VVMI/2013/TP2007 ngdy

732.515.652 9,67%/nam Thanh town du an ham 16 ria moong Than Khanh 116a.

Tin chap

Thuyit mink bao cdo tat chinh la b(5 phdn hpp thank va can dugs dpc cimg vai bao aro rat chinh 45

ki—q rat 1:411

101111111111111111111•10•••1111111•14 n'n IR 111111••••1111111

CONG TY ln - TONG LONG TY CN MO VIT BAC TKV - CTCP

Bao ea° tai chink cho 1(51 tai chinh

Dja chi: Se 1 Phan Dinh Giet, Thank Xuan, Ha Nei

Cho nant tai chinh ket thac nghy 31/12/2016

PHU LIJC 02

THONG TIN CHI TIET YE CAC KHOAN VAY DAI HAN Dan vi tinh: VND

Ben cho vay Hop d6ng S6 dtr no. g6c Lii suit vay Mgc Bich vay

--,

Bien phip dam bio khoin vay

Cong ty Than Na Dwong - VVMI 95.069.953.170

Ngan hang TMCP Dan to va Phat trim Viet Nam - CN Lang San

Se 02/2013/HD ngay 31/12/2013

346.725.391 Tha n6i Xa d to tram y tmg y

Quyen sir dong dat thira dat s6 84a tai thi trAn Na Duong, huyen Lec Binh, tinh Lang San; tai san gin lien with dat la Tram y to ca sof cong ty than Na Dtrcmg.

S6 01/2014/HD new 11/2/2014

243.011.110 Tha n6i DAL' to xe phun nutrc tuai dutmg Xe 6 to Xiteec phun nuac Wert dtrtmg.

Se 01/2014n10694/HDTD ngay 26/12/2014

616.000.000 A . Tha not Dau to thiet bi tram 35KV Thie't bi tram 35kV.

Se 01/2015/469092/HDTD ngay 6/2/2015

93.864.216.669 Tha n6i Bei thuting GPMB ma rung khai trtemg SX GDI - 254ha

Khai truCmg san xuat va bai d6 thai giai doan I Cong ty Than Na Dtrong; May xiic thay lot Huyndai Robex, may bam chju axit HLOM 300-700A, may Vic thity km gAu ngugc, 03 xe 8 to CAT 773F.

Ong 0, Than Khdnh Hod - VVMI 173.156.493.172

Ngan hang TMCP Dau hi va. Phat trim Viet Nam - CN Thai Nguyen

01/2014/469092/HDTD ngay 30/09/2014

67.565.024.058

Tha n6i, hien tai la 9.60%

Thanh toan cac chi phi hqp1S, oh dtr an "Den ba giai phong mit bang phoc vo de thai dat da (giai doan 2) - Cong ty Than Khanh Hoa"

5 xe cat 29,30,31,32,33 va 1 may )(tic thay lot yeti gia tri bao lanh 163.000.000.000 VND

Ngan hang TMCP C8ng thtrcmg Viet Nam - CN Thai N Nguyen

S6 01/2013/HDTD/TKH- NHCVN

917.961.728

ma n6i, hien tai la 10.0%

Thanh toan chi phi den ba, giii phOng mit bang phoc vg de thai dat da bai thai Nam

Bio lanh tra nq thay cita TCT CN Me Viet Bic gia tri 130 ty va the chap b6e sung quyen sir (long &it dm "D v an den NI GPMB phoc vo de thai dAt dd."

Ngan hang TMCP COng thtrong Viet Nam - CN Lang Hea Lac

S6 36/2013- HDTDDDDA/NHCT328- VVMI

45.300.000.000

Tha n6i, hien la 10.0%

L

Thanh wan chi phi thtrc hien Dtr an dAu to giai phOng mit bang ma Ong Bic khai trtrtmg giai doan I MO than Khanh Hoa

100% gia hoptoi

Bao lanh tra no' thay dm TCT CN MO Viet Bic va the chap b sung quyen sir e

ding (fat d d dm Dv Dv an u to giai phong mit bang mo rung Bic khai tnrong giai doan I"

Thuye't minh bcio cao tai chinh is 60 phan hop thank va can diem doe cang vdi bcio ccio tai chinh

46

Pr' CONG TY 11n - TONG LONG TY CN MO VI :ET BAC TKV - CTCP

Dia chi: S6 1 Phan Dinh Giet, Thanh Xuan, Ha N6i

• 11•1111••111111••11••11111111111••11••••• 11111111

Bao cao tai chinh cho chinh

Cho nfun tai chinh kit thtic ngay 31/12/2016

PHV LIJC 02

THONG TIN CHI TIET VE CAC KHOAN VAY DAI HAN Dan vj tinh: VND

Ben cho vay Hqp thing S6 du- no. goc Lai suit vay M tfic Bich vay Bien phap dam bao khoan vay

Ngan hang TMCP Quan dOi Viet Nam - CN Thai Nguyen

S6 180.12.090.670953 ngay 11/12/2012

1.733.550.000

Tha n6i, hien tai la 10.20%

• B6 sung von thuc hien du an den be giai phong mat bang phuc vu ma rung bat that Tay

Day chuyen san xuat v6 bao, 6 xe to d6 Caterpillar 773E va 05 xe tai khung dOng ca Volvo A40E, t6ng gia tit. 100.983.000.000 VND theo hqp dOng the chip may moc thiet bi s6 101.12.670953.BD

S6 50.12.090.670.953 ngay 31/05/2012

1.386.487.663 Tha n6i

B6 sung von dau to may khoan thity loc dap day, &rang kinh mai khoan 165 mm.

Toan b0 gia tri may khoan thay loc, dap day duqc hInh tin Do an.

S6 179.12.090.670953 ngay 11/12/2012

177.347.000

Tha n6i, hien tai la 10.20%

B6 sung On thoc hien do an diu to thiet bi duy tri san xuat nam 2012

Tai san thuoac do an du tin thiet bi duy trl san xuit bao Om 01 xe can cau tai trog >= 25 tin va 01 xe cap phat nhien lieu dung tich bOn chira >= 15.000 lit, t6ng gia tri TSDB la 4.249.000.000 VND

S6 121.15.090.670953 ngay 30/06/2015

240.436.240

Tha n6i, hien toi la 10.20%

So 24 9.14.090.670953 Diu to do an San C6ng Nghiep -

Phan XuOng Ca din va Diu to thiet bi phuc At sira chem.

May han Max hlnh thanh theo QD s6 3179/QD- CTCT ngay 03/10/2013 va May xtic ZX870 nth thanh theo QD s6 1762/QD-TCKT WA gid tri bao lank 8.594.000.000VND; toan bo ngu6 n thu phat

4 sinh ter do an, phuang an sir dung von vay, cac ngu6n thu tir hoat dOng san xuist kinh doanh va toan b0 s6 tien c6 tren tai khoan dm Ben vay tai Ngfin hang.

6.128.167.483 Tha n6i, hien tai la 10.20% g

door'

Tai trq von trung han thoc hien xay dtm khu tai dinh Cu Tan Long giai

I

Toan b0 may m6c thiet bi hinh thanh tin do an xay dun nha KCS va do an xay dung, di chuyen xtrang sang, quyen khai thac khoang san tai me ICharth Hoa

Ong ty Than Ntii Hhng - VVMI 47.193.019.000

Ngan hang TMCP Sai Gen - Ha NOi

S6 381/2015/HDTDTDH- PN/SHB.112700 ngay 24/11/2015

1.491.750.000 Tha n6i, hien

toi la 9.6%

BO dap thanh toan tien du to 2 may xtic phuc Ai hoot dung khai thic, kinh doanh than, vat lieu xay dkmg

1 may xtic thuji loc giu nguqc banh xich nhan hieu HUYNDAI RI4OLC-9S va 1 may :dm lit banh 16p !than hieu CHANGLLIN gia tri 3.315.000.000 VND

Thuyit minh Info ccio tai chinh Id bo phijn hcp thanh va can dupe dpc cling vat bido coo tai chinh

47

1111111111111111111111••1111111111•111111111112 2312 na3A

CONG TY MC - TONG CONG TY CN MO VIeT BAC TKV - CTCP Bay cao tai chinh cho kj, tai chinh

Dja chi: S6 1 Phan Dinh Gi6t, Thanh Xuan, Ha NOi

Cho nam tai chinh ket flaw ngay 31/12/2016

PHV LIJC 02

THONG TIN CHI TIET Vt . CAC ICHOAN VAY DAI HAN Don vj VND

Bin cho vay Hp.p ding S6 dir no giic Lai suit vay Muc dich vay Bin !Map (Lim bao khoan vay

Ngan hang TMCP Dau to va Phat trien Vitt Nam - CN Thai Nguyen

S6 01/2014/469083/HDTD ngay 27/12/2014

690.800.000 ,.

Tha not, hitn tai la 9.0%

Thanh toan tien mua may Vic thus, km get' ng tich geu c bank xich dun 0,65 m3

trg g Tai san hinh thanh tir khoan vay: may Vic thus, luc gau ngtrix bank xich dung tick gau 0,65 m3

S6 01/2015/469083/HDTD ngay 19/05/2015

29.550.000 Tha n6i, hitn

tai la 9.0% Thanh toan tien mua TA may cit 6KV theo du an du to I tit may cit 6KV

01 may Vic thujf km gau nguqc banh xich mau yang san xuAt nam 2014, xuet xtr han qu6c gia tri 2.031.000.000 VND theo hcp d6ng the chap tai san 01/2015/469083/HDDB ngay 12/01/2015

S6 03/2015/469092/HDTD ngay 31/12/2015

302.400.000tai

Tha n6i, hitn la 9.0%

Thanh Wan chi phi mua thiet bi thuOc dg an dau tir xe cap dau

Tal san hinh thanh tir khoan vay: thiet bi thuOc dg an du to xe cep diu

Ngan hang TMCP Quan doi Vitt Nam - CN Thai Nguyen

S6 11443.16.090.1365575.TD ngay 29/03/2016

3.828.067.250 Tha n6i, hitn

tai la 9.0% Thanh toan tien phi cap quyen khai thic khoang san nam 2016

Toan b6 quyenkhai thac khoang san ctla CT Than Niti Hang theo giay phep khai thac khoang san s6 3226/GP-BTNMT do BO tai nguyen va Moi tnrOng cap ngay 30/12/2014

Ngan hang TMCP Quan dOi Vitt Nam - CN Thai Nguyen

S6 77.15.090.1365575.TD ngay 29/05/2015

3.828.067.250tai

Tha n6i, hitn la 10.2%

Tai trq Op tien cep quyen khai that khoang san nam 2015

Toan b6 guy& khai tit& khoang san dm CT Than Niti H6ng theo giay pile') khai thac khoang san s6 3226/GP-BTNMT do 138 tai nguyen va Nil& truang

4 cap ngay 30/12/2014

S6 11443.16.090.1365575.TD ngay 29/03/2016

7.656.134.500 Tha n6i, hien

tai la 9.0% cap ngay 30/12/2014

Thanh toan tien phi cep quyen khai thic khoang san nam 2016

Toan 1)0 quyen khai thic khoing san dm CT Than NM H6ng theo giay pile') khai thac khoing san s6 3226/GP-BTNMT do 138 tai nguyen va MN tnkrng

SO 49039.16.090.1365575.TD ngay 31/08/2016

3.500.000.000

Lai suit tha n6i, lei suet cho vay tai 30/06/2016

la 9%

Thanh toan bit dip phi sir dung tai lieu thong tin ve ket qua them de khoang san cita Nha ntrac

- C8ng trinh, tai san tren eta gin lien vol dat theo Giay chimg nhan quyen sir dyng dat so B0888694 va Y364981 cila T6ng Cong ty CN MO Vitt Bic TKV-CTCP

S6 49039.16.090.1365575.TD ngay 31/08/2016

10.500.000.000

Lai suet the n6i, lei suet cho vay tai 30/06/2016

la 9%

Thanh toan bil dip phi sir dung tai lieu thong tin ve ket qua them do khoang san dm Nha nu&

- Cong trinh, tai san tren da On lien vol (tat theo .4 . X . thay chtmg /than quyen sir dung (let so B0888694

va Y364981 dm T6ng Cong ty CN MO Vitt Bic TKV-CTCP;

Thuyit mink bao ccio tai chinh by phdn hpp thanh va can &tor dpc cling vdi bdo ccio tai chinh

48

111111111111111111111111•111111111111111 J JJ,JJ I 1 1 1 1133:1333A I

CONG TY MC - TONG CONG TY CN MO VIeT BAC TKV - CTCP

Bao cao tai chinh cho ky tai chinh

Dia chi: S6 1 Phan Dinh Giot, Thanh Xuan, Ha NOi

Cho nam tai chinh kct thfic ngay 31/12/2016

PHI) LI.JC 02

THONG TIN CHI TIET Vt . CAC KHOAN VAY DAI HAN DOW of tinh: VND

Ben cho vav Hop dOng S6 dung g6c Lai suit vav MIK (Bch vay Bi?n phap dam bao khoin vay

Ngan hang TMCP Dau to va Phat trien Viet Nam - CN Thai Nguyen

S6 01/2016/469092/HDTD ngay 20/04/2016

552.500.000 Tha n6i, hien

tai la 9.0%

Thanh toan chi phi mua thi6t bj thu6c Dv an du tu tai san la 1 may xuc lit dung tich gAu 3,0 m3 phuc Ai nhu cAu san xuat kinh doanh cua COng ty

Tai san hlnh thanh tir khoan vay: toan b6 thiet bi thu6c Dv an dau totai san la 01 may xitc lit dung tich giu 3,0 m3 phuc vu nhu cAu san xuat kinh doanh dm Cong ty

S6 02/2016/469092/HDTD ngay 12/05/2016

7.860.000.000

Tha n6i, hien tai la 9.0%

Thanh toan chi phi di,r an "Giii phong mat bang tuyen XIX dAn tuyen XXIII, thau kinh III phuc vu san xuat" vi Dv an "Giai phong mat bang tuytn 37, khu 7, thAu kinh II phuc Ai san xuat COng ty than Ntii HOng"

Tai san kink thinh til On vay

S6 03/2016/469092/HDTD ngay 29/09/2016

6.308.000.000

Lai suit tha n6i, lai suit cho vay teri 31/12/2016

la 9%

Thanh toan cac chi phi Dv an "Di • chuyen ng,Iffa trang khu V phuc vu san

xuat °Ong ty Than NM Hong -VVMI

S6 05/2016/469092/HDTD ngay 17/11/2016

2.137.500.000

Lai suit tha n6i, lai suit cho vay tai 31/12/2016

la 9%

Thanh toan cac chi phi mua thiet bj thu6c Dv an Dau tu tai san "Mua 03

A

xe 6 to van tai tkr do, tai tong >,= 9 ,

tan" phuc At nhu cau san xuat kinh doanh cua Cong ty

Hqp dOng th6 chap tai san s6 06/2016/469083/HDBD ngay 21/11/2016: 3 xe 6 to tai tkr do tri gia 3.690.000.000 then bien ban dish gia ngay 16/11/2016

Tang COng ty Cong nghiep mo Viet Bic TKV- CTCP Van phong

96.599.765.085

Ngan hang TMCP Cong thucmg Viet Nam - Chi nharth Ha NOi

So01/2013/HDTD/TKH-NHCTVN thing 3/2013. VB sirs di, b6 sung s6 64/2015- HDTD-

62.016.553.464 1

Tha noi Dau tu du an ham lo ria moong Khanh Hoa

Tai san hInh thanh tir von vay

Thuy'At minh bcio cao tai chinh is ba' phan hop thanh va can &tor doe cling voi bao cao tai chinh

49

•

z

z

0

eNI O

U

U

,tea U

E-4 V4

E

z

E=1

z

(0

• • • I I

•

Eno cao tai chinh cho ky tai chinh ■ a

Cho nam tai chinh kct thuc ngay 31/12/2016

• U

• U

•

U

Bien phap dam bao khan vay

C8ng tr inh nha 8 Ging nhan C6ng ty Than Khanh Hea- VVMI tong gia tr i the chip: 10.961.000.000

Tai san hinh thanh tir von vay

Tai san hinh thanh tir vein vay

Dam bao 100% s6 du tin gir l hY SXKD VND va ngoai to cua Doanh nghiep tai TK t ien gal ctia DN tai BIDV- CN Nam HN va t6 chac tin dyng khac; 'dam bao 100% kh6i Itrong thanh toan theo hqp d6ng kinh to vay tai Chi nhanh ve tk t in gir l cua ben di

vay tai BIDV-CN Ha Nei; dam bao toan be doanh thu tir ngu6n hop phap cart DN chuyen ve TK Tien grid cita DN tai BIDV- CN Ha NOi

Tai san hinh thanh ta. von vay

CI.

.403 =

0

C

f".

Myc dick vay

Diu tu dy an nha 8 cong nhan cong ty than Khanh Hoa

Diu tu may hach bang xich cho cong ty Than Na Dtrcrng - VVMI

Mua may gat thdy luc banh xich Caterpillar ding suAt 260HP cho c8ng ty Than Na Ducmg

Diu to giai phong mat Bing ma Ong khai tru ang giai doan 1- MO than khanh hoa

Diu tu may Vic thily hrc gau ngtroc cho cling ty Than khanh hoa- VVMI

Thyc hien cac DA diu to cho La Hien CO '..

>

4.01

4ft

...- ...

.. W

O

C

1

P

Tha n6i

Thi n6i

24.000.000.000 Tha n6i

930.000.000 Thit n6i

3.067.525.796 Tha •

1

4 et

0 b

le .40 cs)

bc.'

3.163.711.621

0

0

c; o

o

00 —

n

i

0

0 o O

re V

, 0, o

,n 4

to C

.(c le G

e• =

S6 01/2015/469092/HDTD

ngay 31/12/2015

S6 011809144 /HDTDNCB-VVMI ngay 18/9/2014 hp mere vav A QM AAA Ann

310315/HHDTCNCB- VVM1 ngay 31/03/2015 han mirc 6.630.000.000

S6 01/2015/HDTD ngay 06/03/2015

S6 02/2015/469092/HDTD ngay 13/4/2015

S6 01 TKV- VIETBAC(LA HIEN)/NIB/2 010 ngay 1/12/2010

Ben cho vay Ngan hang TMCP Diu tu V iet Nam - Chi nhanh Thai Nguyen

Ngan hang TMCP Ngoai thtnyng VN- CN Thanh Tr i

Z 0 -2

0

E-- C.) <6. tli)

1 X

A

E ,- X

X

a ,..-.

04 4.'• .. z 5

z

Tap doan than khoang san ViOt Nam