CONG TY TNHH MTV LAM NGHIVP KON RAY

BAO CAO TAI CHINH BA MAX KIEM TOAN

Cho nam tai chinh kei thue ngay 31 thang 12 nam 2017

Koh-Tum, thang OViiahi '2018

C6NG TV TNHH MTV LAM.NGIMP EON RAY Dia chi: ()uric 16 24, x5 Dik Ru6ng, huy6n "KM Riy, tinh Kon Turn.

MC LC

BAO CAO COA BAN GIAM DOC

LIAO CAO COA KIEM ToAN

BAo cAo TA] CRINH .DA DUOC MEM TOAN

Bing can dôi k6 loan

Bac) cio k6t qui boat Ong kinh doanh

Rao car:, lint any& tin te

Thuyet minh Bac) cio tai chinh

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CC/NG TY TNIIII MTV LAM NGH1VP ICON RAY

Dia chi: ()flee 16' 24, xa Bak Rung, huyen Kon Ray, tinh Kon Turn.

BAO CAO CTIA BAN GIAIVI DOC

Ban Giam dee COng ty IN1411 MTV Lam nghiep Kon Ray trinh bay Bao cao caa Ban Giam dc cling v6:1Bao cao tai chinh da duct kiem toan elm nam tai chinh ket Mite ngay 31 thing 12 Warn 2017.

Mang tin cluing

COng ty TNHH MTV Lam nghiep K.on Ray la Celt ty INTIM in6t thanh vien thuOc s& hitu Nha nu:ac (gyi tail la "Cling ty") ,duct thank' lap theo Qdyet dinh sO 629/QD-UBND ngay 28/06/2010 cüa UBND tinh Kon Turn ye viec chuyen d'ei Gangly Dan tu phat trien.Lam Wong cong nghiep va Dich vu Kon iRay thanh COng ty Mum met thanh 'ien do Nita ntrac lam chit AO had Gong ty chinh thirc d1 vao hoat Ong theo Giay chUng TWO clang k9 doanh nghiep Ceng ty TNHH mOt thanh vien so 6100186422 do SO: Ke }mach va DOu tu tinh Kon Turn cap Ian dau ngay 05 thang 95 nam 2003, dang k9 thay de); kan thir 3 ngay 23 Mang 09 nam 2015..

Ban lanh do ding ty

Cac thanh vien Ban lanh dao COng ty dO dieu hanh Gang ty trong sti6t nain tai chinh 2017 va den ngay lap bito cao nay boo gem:

Ong He thic Thanh

Ong Ve Wing Huy

Ong Nguyen Van Quy

Ong Quach Van Chinh

Ong Trail Van 1-10b

Try se.

Chit tich kiem Giain doe COng ty

P116 Giam etc

PhO Giam dec tit rfgay 13/09/2017

Mem sok vien

Ke' loon truott g

COng ty co try sir chinh tab QuOc lO 24, xa Dak Rung, huyen Kon Ray, tinh Kon Turn.

Nganh nghe kinh doanh va hoat dOng kinh doanh birth

Trong dam tat chinh ket thiic ngay 31 thang 12 nant 2017, cac float dOng chinh cUa COng ty bao gem: trOng thug va chain sOc rimg, quan 19 baoye drug, cung cap dich vy nieti truong rUng, khai thac go In dyng, trich clueing nhrra theng riing Yang.

Tinh hinh tAi chinh, ket qua hot dyng kinh doanh ye phan pliôi lyi nhttYn

Tinh hinh tai chinh cho Wain tai chinh ket tit& ngay 31 thang 12 nam 2017 ding nhu ket qua hoat . dOng kinh doanh va tinh hinh hat chuyen tien t cho nam tai chinh ket thite ding ngay cna. COng ty dirge trinh bay trong Bao cao tai chinh dinh kern tit trang se 06 den trang set 25,

Lqi nhuan sau thue yin dam tai chinh ket MY° ngay 31 thritig 12 Om 2017 duct phan phi theo quy dinh tai dieu 31, Ng111 dinh se 91/2015/ND-CP [way 13/10/2015 ye dau tu von nha nude vao doanh nghiep va quart 19, sir dyng von, tai san tai doanh nghiep.

Cac sty kien bat thtrolig va sty kin phat sinh sau ngay ket them tram tai chinh

Ban Giam diAL: khang dinh rang, theo nhan d i .111 cita ,iBan Giam doc, Yen cac iclya canh trong khOng c6 sty kin, quan trong nao xay ra sau ngay Let fink nam tai chinh yeu eflu phOi dieu chinh hooc thuyet 1. -11 trong 135o cao tai chink

Kiem tout; vien

COng ty TNHH Kiern loan va Dinit gia Van An -- HO Ni da duyt chi dinh la kiem toan vied thyc hien kiem toan Boo cao tai chinh cho narn tai chinh ket thitc ngay 31 thong 12 dam 201 7 ciia COng ty.

2

CON; TV, TNITH MTV LAM NGHOT KON RAY

Dia chi: Du& 14 24, xdlk Rueng, huyen Kon Rdy, tinh Kon Tum.

8. Trach nhim am Ban Clam dOc aM vOl Bac) cao tAi chinh

Ban Gam dec Ging ty co trach nhiem lap Rao cao tiSi chinh va dam bao Bac) cao Si chinh phan atilt ma cacti trung thirc NS hop IS, tinh hinh Si chat cling nhu ket qua hoot deng kin') doanh va tinh hinh Jun chuyen,tien t elm Ceing ty trong ndiri. Trong viec lap Bao cao Si chinh nay, Ban Clam dec ductc yeu can phai:

Ltra awn cac chinh sach ke loan thich hop vá rip.ching cac chinh sea do ma each nhat quart; Dua ra cac xel don't va trot tinh met each hoPIS, ya than titrig; Neu re cac chuan nitre ke loan Sp dung elm Cent ty co &roc Man thii hay khong, co nhang Ai) dung sal lech trong yen rid dugc thuyet minh traig Bar) can Si chinh hay chin; Lap Bao cao tai chinh iron co ser gih dinh hoot (long lien Ric trir truemg hop kladng the chci rang Cong ty se tiep tuc hoat den& Thiei ke, Hum hien va duy t.ri he thong kiem sonl nen be lien quan tài viec lap va trinh bay hop IS, cac Boo cao Si chinh a 135o cao Si chiral khong bi sal sot trong yeti.

Ban Gam dee Ceing ty xac nhan da twin thn cac yeti cu nal tren trong viec lap Bac) can. Si chinh.

Ban Giant dec chin trach nhient dam boo rdng so sach ke toan, duoc gin chop Ma each phi.' hop de phan anti ma each hop IS, tinh hinh Si chinh cis Coi‘e ty ey bat kY,thei diem nao va dam bao rang Bao cao tai chinh Man lhñ cac Chun intrc ke wan tiet Nam. Che de Ice toan doanh nghiep Via Nam va cac guy dinh hien ISO có lien quart tai Via Nam. Ban Giant elk cilng chlutrach-nhiem dam bac) an loan cho Si sail dm Cato ty va vi vay AS thirc hien cric bien phap thich hop de ngiin Chan va phat hien cac hanh vi gian lan va sal pliant klinc.

9. S1 kin ctia Ban Clam deic

Theo Y kin cis I3an CiSm doe COng ty,13ao crio 151 iinh kern thee da phan anh trung thuc, hop ly tinh hinh Si chinh tai ngay 31 'hang 12, nam 201 7 ding nhu ket qua hoat Ong kink doanh va cac kin chuyen irong nitin Si chink kat cnne tikay cis Gong ty.

Thay müt vS d?i cRn Ban Clam d4c,

Dac

Clam diic

K017 Turn. !Toy 22 dicing 01 nom 20.18

VACA, HANOI

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CON° TY TNHH KIEM TOAN VAOINH GIA VAN AN - HA NOI Dia chi: Tang 3, Tem nha Sapphire PAce, s 04 Due-ng CHO Kinh, Qu5n Thumb Xuan, TP Ha Ni

Tel: (84-24) 6254 1618 - Email: va'ca.audit.lin@gmail.corn - Web: kieintoanvanan-hn.comvm CHUYEN NGANH: KIEM TOAN — TU. VAN TAI CHiNH Kt TOAN —TIME & THAM IMNH GIA

SO: Og /2018/VACA-HANOI/BCAT-BCTC

BAO CAO KIEM TOAN DOC LAP

Ve Bao cao tai chinh cho narn tai chinh ket thite nth)/ 31/12/2017

etia Citing ty TNTITI MTV UM nghiep Kon Ray

Kinh girl: Ban Giim dac Cong ty TNHH MTV Lam tighiep Kon Ray

Chang t6i da kiem loan bao cao tai chinh kern theo gem: Bang can di k toan tai nthy 3112/2017,

Bao cao ket qua boat &Ong kinh doanh, Bao cao kin chuyen den tevà Thuyet minh bao tho tli

cho Dam tai chinh ket thitc nthy ding nthy tha C8ng ty TN-um MTV Lam nghie:p iKon Ray tO- trang

06 den trang 25 kern theo.

Trich nhiem cia Ban Clam (lac

Ban Giam doe Clang ty chiu finch nhiem ye viec lap va &Intl bay trung time va hop 19 bag cagtai chInh'

tha Cong ty theo chuan mire ke loan, che de) ke Man doanh nghiep Viet Nam va the quy dinh phap 19 •

cc') lien quan den viec lap \fa trinh bay bao coo tai chinh via chin trach nhiem velkiem. scat ned.b0;ma:.

Ban Giant dc xac dinh la can fillet de darn bao cho viec lap va trinh bay bao cao tai chinh khieng c6

sai s6t trong yeu do gian 1n hoc nham Van.

Trach nhiem ctia Kim than vien

Trach nhiem ella chiing to' la dna ra 9 kien ve bao ctio tM chinh dira tren ket qua dm cuOc kieiMtoan.

ChUng tot da tien hanh kiem loan theo cac chuth nine kiem toan Viet Nam. Cac chuan Imre nay yen •

cau chimg toi tuan the' chuan mot yà the guy dinh ve ciao dire nghe nthiep, lap ke hoach via thvc hien, .

en& kiem toan dE .dat &roc sir dam bao hop lY ve viec lien bao cao tai chinh tha Cong ty ce cOn sai

sot trong yeti hay kh6ng.

C8ng viec kiem Man bact gom time hen cac Mit ttic nhantithu thap the bang chang kiem Man ye cac so

lieu va thuyet minh tren bao cao tai chinh. Cac thit lye kiem loan dirge lira chon dua tren Net dont) ctia

kiem Man vien, bao emu dánh gia rOi ro co sai sot trong yeti trong bao cao tai chinh do gian In hoac

nham Khi thut hien &till gia cac rh so nay, kiem totin vien da xem xet kiem scat nOi ho tha Cong 1

ty lien quan den viec lap va trinh bay No coo tai chinh thing thuc, hop 19 nham thiet kE cac thO tue

kieni toan phi] hop Wit tinh hinh time t6, tuy ninon khemg nhain mtic did' (lira ra 9 kith \le hieu qua

cita kiem soat MO be elm Oing ty. Gong "tee kiem man ding bao thin &tilt gin tinh Mich hop cna cac

chinh sach ke team dirge áp dung va tinh hop ly ella the gat 'knit ke man dm Ban Giam dee ding !Mu

clanh gia viec trinh bay tong the beo the) tai chinh.

Chitng tot tin tuang rang cac bang clinng kiem man ma chung tot da thu Map dune la day dU va Mich

hop lam ca so cho 9 kien kient toin tha chiangt8i.

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Gay chinignOtz clang 41161th nghE kiln: loan sa: 1006-2018-281-1

Ha Nei, ngay 22 thing 01 Mm 2018

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Theo Y kien ctia el-16'1g tôi, bao cao tai chinh da 'Alan aith trung thut va hop ly, tren cac kIna canh

[Tong y'eu tinh hinh tai chinh cua Cong ty TNH1-1 MTV Lam nghiep Kon Ray tai ngay 31/12/2017,

cOng nhu ket qua hog deng kinh doanh va tinh hinh km chuyen tin t ch,6 nam tai chinh ket thac

ding ngay, phll hep vol chuan rturc ke toan, die de kd toan doanh nghiep Viet Nam va cac quy dinh

phap lY c6 lien quan den vise lap vã trinh bay bao coo lei

Cling ty TNHHKiem Man vi Dinh giá Van An —Ha Nei

CONG TY TNIIi-1 MTV LAM NGHlt11 KON RAY

Bao cao tai chinh cho nail) tãi chinh ket 11)(1C ngny 31 Mang 12 tram 2017

BANG CAN 001 Kt TOAN Tai ngay 31 Mang 12Itiain 2017

Ma lliuyet TA.I SAN

s6 nlinh 31/12/2017

m,k'u B 01-DN

(Dcm vi tinh: VND)

01/01/2017

A. TA) SAN NGAN HAN 100 18.851.232.096 19.690.492.148

1. Tien va cac khoin twang dtrang an 110 V.01 10.566.740.898 10.874.348.257

I. Tien - 111 2.391.740.898 6.874.348.2571

2. Cac khoan tuang duang tien 112 8.175.000.000 4.000.000.000 ,

II. Wu tu tai chinh ngan han 120

III.Cac khoin phi Btu ngan ban 130 807.013.423 882.276.844

I. Phai thu ngan ban dm khach hang 131 V.02 773.160 - .7.445.518: ,

2. Tri truck cho ngueri ban ngan ban 132 V.03 588.022.000 658/38.309 ,

6. PIM' thu nail han khac 136 V.04 218.218.263 216.593.017

IV. Hang tOn kho 140 V.05 7.422.939.827 . 7.905.77074,

I. Hang eon kho 141 7.422.939.827 . 7.905:778,77+

2. Dv phong giam gia hang ton kho 149 s .

V. Tai san ngan han khac 150 54.537.948 „2088,273 , s -

3. Thud va cac khoan khac phi' thu Nha nuac 153 V.I0 54.537.948 .18.088:273'. , , •

B. TA! SAN DA! HAN 200 17.445464.035 11S42,352.544,•

I. Cac khoan phai thu dai han 210

11. Tai sin c6 dinh 220 3.313.010.985 2.129.002.083 , I. Tai sin c6 dint) him hinh 221 V.06 3.313.010.985 2.129.602.083 .

- Nguyen gia 222 4.929.117.276 3.405,867.822 -

- Gia VI hao mon 1u9 ke 223 (1.616.106.291) (1.276.265.739)

2. Tai sin c6 dinh thue tai chinh 224

3. Tai sin c6 dinh vo hinh 227

III. Bat dOng sin dOu ta 230

IV. Thi sin do' clang dai ban 240 14.104.809.792 9.237.572.102

1. Chi phi say xuat, kinh doanh dã dang dai han 241

2. Chi phi xay chnig ca ban do- dang 242 V.07 14.104.809.792 9.237.572.102

V. Dam ttr tai chinh dai hart 250

VI. Tai san dai han khic 260 27.643.258 575.178.359 1. Chi phi tra truerc dai han 261 V.08 27.643.258 575.178.359

TONG TAI SAN 270 36.296.696.131 31.632.844.692

..

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Baia cao nay phai &ivy dc cling thuyEt minh bao caolai chinh 6

CC/NG TV TNHII MTV LAM NGIIIEP KON RAY

Bao coo tai chinh cho Wain tai chinh k'at thfic ngay 31 Ong 12 nam 2017

BANG CAN 1)01 ICE TakiN Tai ngay 31 thang

Ma NGUON VON

at,

MAU B 01-DN

(Don vi tinh: VND)

01/01/2017

(TIEP THEO) 12 nain 2 01 7

Ilitiy4t 31/12/2017

Minh

C. NO PHAI TRA 300 5.841.821.949 6.460.614.340

I. Ng ngan han ., 310 5.610.852.870 6.328.189.449 1. Phai tra ngireii ban ngan han 311 V.09 730.025.835 1.037.491.254 2. Ngueri mua tra iian truck rigim Ilan 312 10.300 3. Th LIE va cac khonn phai Op Nha nuific 313 V.10 13.818.257 254.196.420 4. Phai tra ngurri lao dng 314 1.305.360.590 1.046.366.113 5. Chi phi phai tra ngan Ilan 315 6. Phai tra nCii tx) ngan Ilan 316 15.073.926 9. Phai tra rigan han khac 319 V.I1 1.683.337.187 2.402.066.028 11. Da phong phai tra ngan han 321 V.12 527.800.000 401.274.743 12. Qtry kiwi) thuenig, plinc Irri 322 1.335.426.775 1.186.794.891

II. Ista: dal ban 330 230.969.079 132.424.891 13. Quy phat trian khoa hpc ding ngh'a 343 230.969.079 132.424.891

D. VON CHE SO MTh 400 30.454.874.182 25.172.230.352

L Van chii so' MN 410 V.13 13.428.596.466 13.428.596.466 I. Vifm dau tir cila chi' se/ hiiu 411 12.559.123.100 12.559.123.100 8. Quy Au tu phat Irian 418 869.473.366 869.473.366 r 11. Lgi nhuan sau the' chua phan ph6i 421 12 Nguem y'An dau tu xay dung co ban 422

IL Nguan kinh phi va guy khac 430 17;026.277.716 11.743.633.886 1. NguAn kinh phi 431 V.14 16.082.779.221 10.711.280.515 2. Nguein kinh phi da hinh tharth TSCD 432 V.15 943.498.495 1.032.353.371

TONG NGUON VON 440 36.296.696.131 31.632.844.692

Kon Turn, ngay 2.2 thang 01 Iran 2018

Ngtral lap

Xe toan tonlmg

I-I con? Vali 71/1-frtrii Trait Van Him

Bao cao nay phai &roc doc cOna thuye't cninh bao cao tai chinh

7

Clil TIED Ma Thuyat SO mink

Nam 2017

I. Doanh thu ban hang va cung cap dich vy 01 V1.01 14.882.725.885

2. Cac khoan giãui trir doanh thu 02

3. Doanh thu thiian bin hang va rung cap dick vit 10 14.882.725.885

4. Gia van hang bin 11 V1.02 10.935.491.689

5. .1,91 nhuan gap ban king vi cung cap dich vy 20 3.947.234.205

6. Doanh thu hoot dOng tai chinh 21 VI.03 356 708.966

7. Chi phi la' chinh 22 VI.04 5.541.666

.Thong do? Chi phi kii vay 23

8. Chi phi It hang 25

9. Chi phi quail 19 doanh nghiOp 26 V1.05 3.450.194.230

10. Lyi nhuan thuan tir boat dang kink doanh 30 848.207.275

11. Thu nhop kit 31 VI.06 44.617.425

12. Chi phi khac 32 VI.07 5.927.009

13. Lyi nhuan khic 40 38.690.416

14. Tang lqi nhuan Id toin truat thua 50 886.897.691

15 Chi phi thua thb nhap doanh nghiOp hiOn hanh 51 V1.08 177 379.538

16 Chi phi thuE thu ithap doanh nghiep hob lai 52

17. 1,9i nhuan sau thu a thu nhap doanh nghiap 60 709.518.153

(Dan vi tint): VND)

Nam 2016- -

14.213.873.583

14.213.873.583

10 752.068.351

3.461.805.232

423.544.019

-

2.851.996.398

1.033.352.853; .

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Bao coo tai chink) cho nam tai chinh kot thitc nay 31 thang 12 ant 2017

MAU B 02-DN BAO CA.0 KET QUA HOAT fiONG KIM! DOANH Cho [tam tai chinh kEt thfic ngay 31 thing 12 Warn 2017

Kon Turn, ngay 22 thang 01 [fain 2018

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14.657.672.718 13.884.284.930

(7.040.948.141) (13.724.775.637)

(5.216.557.684) (4.437.497.474)

(197.396.280) (434.378.077)

1.411.924.142 5.786.496.181

(2.732.051.348) (2.484.294.925)

882.643.407 (1.410.165.002)

(1.523.249.454) (834.266.546)

476.783.304

(357.483.242)

33

34

40

50 (307.607.359) (1.767.648.244)

60 10.874.348.257 12.641.996.501

01

02

03

04

05

06

07

20

21 22

23

27 332.998.688

30 (1.190.250.766)

Tian va ttrong duvng tin cuM 1d' 70 10.566.740.898 10.874.348.257

Ngtrai lp toin trtrirng

Ken Tum, ngay 22 thang 0,1 Min

m dOc

HtiPa.c Thanh

CONG TV TNITH MTV LAM NGHIEP KON RAY

Bao cao tai chinh cho Wain tai ain't ket thnc ngay 31 thang 12 nam 2017

MAU B 03-DN BAO CAO LEL' CHUYEN TIEN TE

(Theo pl;nrang pi* tri ftv dep. ) Cho riAin tai chinh ket thfic ngay 31 °tang 12 nam 201 7

(Don vi tinh: VND)

CHI TIEU

MS

Nam 2017 Nam 2016

L Luv chuyan tian tir hoot dOng kinh doanh:

Tien Wu tir ban hang, cung cAp djch vu va dearth thukhac

Tien chi tra cho ngued cung cap hang hoava dich vu

Tien chi tra the ngtr6i lao Ong

Tien chi tra la; vay

Thu e thu nhap doanh nghiep da n6p

Tien thu khac tü heat &trig kinh doanh

Tien chi Ude cho heat cl6ng kinh doanh

Lint chuyin trdn thuân tit hoot d'Ong kinhdoonit

H. Dru chuyan tian tir hoot dOng tau fir:

Tien chi a mua sant, XD Tscp va cac ISDH khac Tien thu tir thanh 1Y, nhugng ban TSCD va TSDH khac

Tien chi cho vay, mua cac ding cu no cüa don vi khac

7. Tien thu lAi cho vay, c6 tirc va loi nhuan dugc chia

Lieu chuyin ti"Jri &win tir hoot dOng du tw

III. Luv chuyan tin tir float d(ing tai chinh:

3. Tien thu tir di vay

Tien tra ng geic vay

Lint chuyan titi thudin tie hoot dOng tiii Minh

Luv chuyan Han than trong ky

Tien va Wang &rung tien An 14

Anh Inning cUa thay (Jai TG hi dual quy d6i ngoai i 61

Bao do nay phai dant doc cimg thuyth minh hAo cao tai chinh

9

CONG TV TNIffl MTV LAM NGITItt KON RAY

Bao cao tai chinh cho nam tai chinh ket tithe ngay 31 thang 12 tram 2017

THUYET1VITNH BAO CAO TAI CHINTI

MAU B 09-DN

I. DAC DIEM HOAT DONG CEA DOANII NGHItt

Hinh thirc so' him van

Cling ty TNHII .MTV Lam nghiep Kon Ray la Cong ty TNHH mOt thanh vien thueic -ser. hith NM' nu& (goi tat la "Cong ty")‘duoc thanh lap theo Quyet diph s6 629/QD-UBND ngay. 28/06/2010 cfra UBND tinh Kon Turn ye viec chuyen dOi Cting ty Dau tu phat trien Lam tieing ding nghiep va Dich vu Kon Ray thanh Cong ty TNHH mOt thanh vien do Nha nuot lam chit so htlu. gong :ty - chinh tithe di- vao boat (King theo Gjay chimg nhan dang k9 doanh nghiep Citing ty TNHH mOt thanh vien so 6100186422 do SO Ke hoach va Dau ttr tinh Kon Turn cap Ian tau ngdy 05 tharig 05 ' nam 2003, clang k thay dal Ian aid 3 ngay 23 thang 09 nam 2015.

Tru sO chinh cling ty tai: QuOc 10 24, xa Dal( Rung, huyen Kon Ray, tinh Kon Turn. Tong sO vein dieu le theo Giay chUng nhan dang k9 kinh doanh la: 10.950.000.000 (tang (Bang chic: Mirth ty) chin train nom Intedi tri0i clang).

Chit so. hem: UY BAN NHAN DAN TINH KON TUM

Linh vise hoar &Ong

Linh Niue boat Ong cira Cong ty la: Lam nghtep.

Nganh nghe hoar tieing

Trong tram tai chinh ket thfic vao ngay 31/12/2017, boat dOng chinh &la COng ty bao trOng rung va cham sOc rung, quan bao v rimg, cung cap dich vu rnôi truetng ring, khai thac go tan dung, trial duang nhtra thong rung trong.

Dc diem hot Ong elm Cong ty trong nam tai chiiih co anh huirng den Bao cao tai chinh

Kheing c6 sr kien nào c6 dub hueing den biro ciao tai chinh nam 2017 cOa Cong ty.

Ctiti trim doadh nghiep

Cong ty khong c6 cac khoan dith tu vao ding ty con, cong ty lien doanh, lien ket va khong co cac ehi nhanh hach toan phy thu0c.

Tuyen ha ye kith Wang so sinh thong tin teen Bao cáo tai chinh

SO lieu so sanh là sei lieu elm bao cao tai chinh nam 2016 cua Cong ty da duct kiem toan, cac thong tin nay bao dam tinh so sanh &rot.

H. KY ICE JOAN, DON V! TIEN Tt SO. DtNG TRONG Kt JOAN

Ky k Man nãrn hal dati ti ngay 01 thang 01 va ket Mite vao ngay 31 Mang 12 duang lich hang nam.

Don vi tien té sir citing trong k toon: Viet Nam D'Ong.

HI. CHUAN MDC VA CHE DO KE JOAN Al' DUNG

..118 di5 ke man ap dung: Corr_ .y Ai) dung che d<) ké toon dc ,1 ngliiep ban hanh theo thOu tr 200/2014/TT-BTC tigay 22/12,2014 cua BO Tai chinh.

Tuyen bei ye viec man Mit Chtran nurc k toan va ChedO k man: Cong ty tuan thu cac quy dnh cua Chuan muc ke roan Viet Nam va Che de) ke toan doanh nghiep hien !Inuit nomg viec lap va trinh bay bao cao tat chink

Thuyet minh bac) cao tai chinh la b0 p11.4n khOncztach rel cna Bao cao tai chinh 10

CONG TY TN11/1 MTV LAM NGHItP KON RAY

Bao cao tai chinh cho nam tai chinh ket thtic riga), 31 thing 12 nam 2017

THUYET MINH BAO CAO TAI CHINH (TIEP THEO)

MAU B 09-DN

IV. CAC CITINII SACH Kt TOAN AP DUNG

.Bao cao tat chinh cho nam tai chink 2017 cua Gong ly dirge lap tren ca ser gia dinh Cong ty hoat Ong lien tpc vã duac áp dung cac chinh sOch ké toan sau day:

Nguyen lac ghi nh5n cac khoin fiat vã Sc khoin twang dwang den

Tien va cac khoin tucrng duang tien bao gom (ion nit tai quSe, troll gfri ngfin hang Idion3 ban, lien dang chuyen, ti8n gui c6 kjr han ma theri gian d5o han ban Au kliong qui 3 thang k8 tit ngay girl Ara cac khoan du tu ngan han kliac c6 Icha nang Ihanh khoin cao ca the.' han dao han ban du kliong qua ba thong.

Nguyen tic ke toan Sc khoan du hr la' chinh

Cac khoin dAti tu tai chinh cOa ding ty bao gm: cec klioan du tu ti5m gift den tigay ciao Ilan.

Cac khoan dam tic tai chinh dugc ghi nhan bt datt tir ngay mua (1+0) va duce xae dinh gia tri theo gia gee bao goin gia mua va cac chi phi lien quan den giao dick mua.

Nguyen t'ac id toin nq phai thu

Ng phai thu bao g6m phai thu kith hang va pH' thu.khac.

- Phil thu elm kliach hang Om cac khoin phai thu mang tinh chat thuang mai pliat sirdi th giad. dick c6 tinli chat mua — ban; - Phai thu kliac geim cac khoan phai thu kliong co tint' thuong mai, klicing lien quail den. giao dick mua — ban.

Cac k.hoin phai tint cita ',Mach hang Ira coc klmati phai tint khoc dirgc ;Mart anh theo gia tri gill nh‘ri. ban dati trir di (lir !thong pliai thu kh6 dol.

1)15 phOng j,hài thu klio dOi ducrc trich lap cho nh&ng khoàn phai thu da qua han tic 6 thang fro' len ' so veri thoi han thanh toan ghi tren ligp deing kinh te, cc khe trot vay ng, cac cam keIng hoc dugc (rich lap cho cac klioan pliai thu ma ngagi lig klu5 c6 kha nang thanli toan do hi thank phi sem, . hay cac kh6 khan arcing tp. Viet (rich lap dp pliOng hg phai thu kho doi duct dive hien theo quy dinh tai Thong tic 228/2009/T1'-13TC tigay 07/12/2009 dm BO Tai chinh.

No phai thu dugc theo dal clti tret theo ky hat) g6c. 1Cy hart can lai tai thoi diem bao cao, theo nguyen te v5 theo tinig d6i tugng..Klii lap 13ao cao tà chinh. cac klioan phài thu c6 ky han con lai dual 12 thang dirge Ethan loai 15 ngan han, tren 12 thaiig duct phan loai la dai han.Viec trich lap dp plieng pliai thu MI6 dOi cling dugc phan loai Mang Ong.

Nguyen tac ghi ntnlin hang Inn kilo

Hang ton kho duct xac dinh tren co so' gia gee va gia.tri Oman c6 INC thug hien dugc. Gia g6c hang ' ton klio bao gem chi phi mua, chi phi elle' bien va cac chi phi lien quart trpc.tiep kliac phat shill de c6 dirge hang ten Mm 6 dia diem va trang thai hi .en tai. Gia tri tin* c6 the thpc hien clugc duct xac dinh bang gia ban uric link trir cac chi phi de !loan than!) cime chi phi tiep Hit ban hang va phan ;AIM phat sinh.

phap t hilt gia tri liana tOn HI— Gin tri hang tin kho duct Mil dieo Oniony, phép binh quart gia q Plitroog 'Map hach loon hang ten kho. KC kliai throng xuyen Ilitrang phap lap dp phong giant 315 hang ion Dp pliong giain gia hang ton kho cua Colig ty dirge trich lap theo cac quy dinh ke tmin hi 'en hatill.

Thuye't mink bac) cao tai chinh la 1:0<, phan khong tach rOi cOa 13áo cáo tai chink TI

CONG TY TNIIII MTV LAM NGHEFP ICON RAY

Bao cao tai chinh cho nam tai chinh ket that ngay 31 thang 12 nam 2017

THUYET MINH BAO CAO TAI CHINII (TIEP THEO)

Nguyen tac ghi Wan vã khan hao TSCD

Tai san co dinh hau hinh vei khciu hao liii san có dinh halt hinh

Tai san c6 dinh helm hinh dug° trinh bay theo nguyen gia va gia tri hao mon luy ke. Nguyen gia Rai san cg dinh hitt] hinh bao glom gia mua va than b cac chi phi lien quan khac, lien quart tryc tip den viec &rata' san vao trang thai sari sang sir dvng.

Khali hao tai sin c6 dinh him hinh duce tinh theo plurang phap,dtrovg thang Ai) dvng cho tAt cá cat tai san theo tY le duct tinh toan de phan bg nguyen gia trong suet theci gian trot tinh sir dvng và phia

quy dinh tai thong tll 45/2013/TT-BTC ngay 25/4/2013 dm Bet Tai chinh, v viec Invert-1g . dam the dO quail 19, sir dvng va trich khan hao tai sap et) dinh. Thai gian sir dung trot firth cho mve dich tinh than nay nhu sau:

Nhom tai san Thai gian khan hao (Mm)

Nha MM., vat kin trim

05 — 25 May mot, thiet 61

07 — 15 Phuang tin van tai, truyen dan

06 —10

Thiet 131, dung cv quan 19

03 —.08

Nguyen tac k Man chi phi xay dtyng cu ban der dang

Cac tai san dang trong qua trinh Xay dung phvc vu pipe dich sari xuat, cho time, quan tri hoe cho bat k* myc dich nao khac dugc ghi nhan theo gia goc. Chi phi /My dung co: bag der dang trong nam bao gom: chi phi tang, chain sec ]va bao ye rung Wong thay the; chi phi xay dung co ban dir dang the hang mvc phv try khan vien Ming ty. •Viec tinh khau hao tha cac Mi san nay duyc al) dung gigng nhu yeti the tai san khac, bat din tit khi tai sin et vac) trang thai san sang sir dung.

Nguyen tac k than chi phi tra trtrot

Chi phi‘tra truck la chi phi thvc th da pilot sinh nhung ce) lien . quan den ket qua hoat dgng SXKD elm nhieu 1c* ke toan va viec ket chuyen cat khoan chi phi nay vao chi phi SXKD elm the ke toan san. Cac chi phi nay duot phan bo vao chi phi SXKD theo phtrong phap duemg tang trong khoang thgi gian tra tar& cim chi phi tuang 1mg vii the Igi ich kinh Tel duge.tao ra tir the chi phi nay.

Chi phi tra née dugc theo deli chi tigt tirng khoan ehi phi tra huge theo tirng kY han tra truem dá phat sinh, da phan b6 vao cac dOi tugng chin chi phi elm tnng kjt ke Wen va so c6n lai chin phan lag vao chi phi tai ngay lp bac) cao.

Nguyen the ke toan nq phai tra

No phai tra bao grn phin tra ligtrei ban va phai tra khac: - •Phai tra nguiti ban gam the khoan phei ti a mang tini chat thuang mai phat sinh tit giao dich mua hang hga, dich vy, tai san va ngugi ban; - Phai ha khac warn the khoan phai ha khong c6 tinh thisong mai, kheng lien quail den giao dich mua, ban, cung cap hangllga dich vv.

Cac khoan no phài tra hoe theo doi chi tiet theo ban phai tra. dgi tugng phai tra, loai nguyen phai tra. No phai tr. Jot RE loon theo gia tri ghi 11i-. ban dati. Kbi co cac bang cht elm May mgt klioan ton that co chà pang chac chan xay ra, Re -pan On nhan I igay . rOt Rhoan p. ài tra theo nguyen tac than trong. Khi lap Bagcao lâi chinh. Re man can Mr k* han can lai cga the klioan phai tra de phan loal la dai han hoac ngan

Thuyet rninh bao cao tai chinh In be,)phan khontt tach rol ctia Bao cao tài chinh 12 •

CONG TV TNHII MTV LAM NG11.10' ICON RAY

Baia cat, tai chinh cho nam tai chinh kat Milt ngay 31 thabg 12 nam 2017

THUYET MINH BAO CAO TAt CHINH (TIEP THEO) MAU B 09-DN

Nguyen tAc va phtrung phap ghi nhAn cac khoan thy pining phai tra

Cac khoan du pilling phi' ha duct ghi nh'en kin : doahli righiep co nghia vu ng hien, tai, do ket qua Ur met str kien da xay ra; str giam slit ve Miring lot ich kinh te co the xay ra dan den viec you eau phài thanh loan nghia vu no va throe met uOc tinh darig tin cey ve gia tri elm nghia vu ng de). Gia tri duct ghi nhan dm met khoan dtr pilling pheli tra la gia td duct trot tinh hop ly nhat ve khoan tien sO phai chi d'e thanh toan nghia vi no hiêd tai tai ngay ket attic kjr ke toil) nam hoc tai ngay ket fink k9 ke Wan gicra ilia de.

Truing hop se) du phong phài Ira ten lep a ky kA toan nay Ion lion s6 du phemg phai tra da lap a ky ke loan tnrerc chin sir dung het thi s6 chenh loch dirge ghi nhan vao chi phi san xuat, kinh. doanh cOa k9 lee loan do. Truerng hop so dtr phong Oa' tra lap er kY ketoan nay nh6 han Sei du pheng phai tra da lap 6 kY ke toan (mac chin sir dung het thi sa chenh loch duct hoar) nhap ghi giam chi phi san xuat, kinh doanh ciia ky ke loan do.

Khi lap du phang phai tra, doanh lighten dirge ghi nhan vao chi phi quan doanh nghiep, rieng den yen khoin du plying phai tra ye hao hanh sari pham, hang hoa duct ghi nhan vao chi phi ban hang, khoan du phong phai brave chi phi bao hanh cong trinh xay lap duce. ghi nhan vao chi phi san xuat

Nguyen tic ghi nhAn vo'n chit sir hew

Von Op elm chi] ser him dirge ghi 'than theo s6 von Mut gap.

Lqi nhuan chua phan phoi la s6 loi !Moon san thue tit cat boat deng elm doanh nghie'p•satt khi tit cat khoan dieu chinh do Sp dung hen to thay den chinh sach ke toan va diet] chinh hal t6 sai sot or:mg yeu clia cat Wain truerc

Phan ph6i loi,nhuan dirge time hien theo quy dinh tai dieu 31. Nglii dinh s6 91/2015/NDCPingity 13/10/2015 ve dau tu van IAA mitt vao doanh righiep va quail ly, sir dunrem, tai san tai doanh nghiep. S6 Igi nhuen ding de phan plien khong viral qua mire loi nhuen saü thue chua ,phait phei tr6n 135o cao ISi chinh.

Khi phan phoi Igi nhuan Gang ty loai Ira cat khoan intic pin tin t niim trong loi.nhuan•sau thue . chua phan phoi cei the anh Inrerng den lutmig tin va kha !rang chi tra cxi nhuan elm doanh nghiep.

Nguyen tic vã phtromg phap ghi nhAn doanh thu

Doanh thu bon han2 hoc

Doanh thu ban hang hea trong Bain thi chinli 2017 elm Cang ty bao g6'm: doanh thu ban gi), cid khai that tan dung tren din tich xay dung thu9 din Thuong Ken Tum va doanh thu ban nhtra thong rung Oiling. Doanh thu ban hang dirge gin nhen khi &mg thin rhea man tat ca nam (5) dieu kien sac

COng ty da chuyen giao phan Ion nit ro va loi ich gan lien vOi quyen ser hau sin phain hoc hang hoa cho uglier; inua; )

Cang ty khOng con nam gia: quyen quail ly hang itha nhu nguai se: ham. hang hoa hoc quyem kiem soat hang hoa;

Doanli tint duce )(at dinh Mang dai chat than; Cong by se thu duct Igi ich kinh t tO giao dich 1)611 hang; Xec dinh dug: - In phi lien quan den giao dich ' rn hang.

Cong by ghi titian doanh thu ban hang kin (IA hoail thanh ciao hang theo quy dinh elm hop deng va Oat hanh 116a don GTGT.

Thoyet minh bao cao tai chinh la bey plian kliona tact' riyi ctia Bao cao tai chinh 13

CONG 'TY TINITH MTV LAM NGTHEP KON RAY

Bao cao lei chinh cho nam tai chinh kat thile ngay 31 tilting 12 nam 2017

THUYET MINE BAO CAO TAI CHINH (Tar THEO)

Doanh thu dich vu

MAU B 09-DN •

Doanh thu dich vu trong nam tai chinh cüa Ceing ty bao gam: doanh thu tin cung Ung djch vu mOi trading rfing. • Doanh thu cung cap djch vu duct ghi nhan khi thaa Ulan tat cá bon (4) dieu kin sau:

Doanh thu ducic xac dinh thong dai chac chan; CO kha nang thu dtroc lai ich kinh tê tir giao dich cung cap dich vu d6; Xac dinh duce phan cong viec da 'loan thanh vao hgay la.p bao cao; Xac dinh duct: chi phi phat sinh cho giao dich va chi phi de hoan thanh giao djch cung cap djch

vii do. Cong ty ghi nhan doanh thu cung cap diet) yy khi da }loan thanh cung cap dich vu theo guy djnh cila hop ding va phat hanh hoa,don GTGT, dal yeti doanh thu tir tien chi tra dich vu moi tnrong ritng Gong ty ghi nhan theo sO tien thuc te thu throe va khong phat hanh haa don.

Doanh thu how clontith

Doanh thu hoat dOng tai chinh bao gm iai Pen goi.

Lai tin giri duce ghi nhan tren co sa: clan tich, dirge xac dinh tren sa du cac tai khoan tin giri va lai suAt áp dung.

Nguyen Mc ketoán gil von hang ban

Gia vein dirge ghi nhan phñ hop vol doanh thu tuang ung; khi mat khoandoanh thu ban hang hoa, dich vu dtroc ghi nhan, nhung chin tap hop day du ho so lam can cirâé ghi nhan gia von, ke toan can cir vao tinhtoan ban dau, dir toan dirge phe (Thy@ de trich fru& chi phi vao gia van trong Ghi than gia von bao dam nguyen Mc than trang, gia tri hang ton kho hao hut, mat mat, sau khi trir di cac khoan bOi thuang, (neu co) ke toan tinh ngay vao giá van hang ban. Doi vat chi phi nguyen vat lien true tiep tieu hao vim mirc binh thuang, chi phi nhan ding, chi phi san xuat chung co djnh khong phan be> vao gia tri san pham nhap kho, ke toan tinh ngay vao gia von hang ban (San khi trir di cac khoan bei thuong, nen co) Ice cá khi san phAm, hang h6a chin dirge xac dinh la tieu Ulu; Cac Ithoan thue nhap khan, thue lieu thy dac biet, time bao ye ruoi twang da tinh Vao gia tri hang mua, neu khi xuat ban hang hoa ma cac khoan thue da dirge hoan lai thi duct ghi giam gia von hang ban.

Nguyen tic ke_toin chi phi ban hang, chi phi (pan doanh nghiep

Cac chi phi phpc Ain tieu thu hang boa, dich vu, quan 19 doanh nghiOp phat sinh trong ky duce ghi nhAn la chi phi ban hang vá chi phi cyan 19 doanh nghiep day di) va citing kY. Cac chi phi pith sinh nhung chin nghiem thu, chua co di) ho so, chi phi hao hanh san hang hoa, bao hanh cOng trinh. da tieu thy trong kY, (la ghi nhan doanh thu, duct cOng ty trich tnrot vao chi phi ban hang, chi phi quan 19 doanh nghiep.

Chi phi ban hang vá chi phi quan 19 doanh nghiep du:oc ghi giarn khi cac klioan chi phi trich truac duoc nghiOnt thu hoac co di) ho neti so phat sinh thuc te nha han se da trich vao chi phi; hoac' hoan nhap du phOng pita' thu kh6 dai, dv phOng phai tra(chenh lOch gitta so du phong phai lap ky , nay nho lion so du phong da lap ky truck chin sir dung het).

Nguyen Mc va phtrobg phi') ghi nhlan chi phi thu e thu nha'p doanh nghiep hien hanh

C. . phi thud thu nhap doanh tighit. .) hien hanh diroc xac dinh tren sa thu nhap chiu thue va. thuc suAt thu e TNDN trong nail) hiOn hanh.

Thuyet ninth ban cao tai chinh 15 bU phan khong tach iOi cita Ban can tai chinh 14

CONG TV TN141-1 MTV LAM NGI-11tP NON RAY

Bao ado lei chlich oho nam tai chinh kat Iliac ngay 31 thabg 12 Dam 2017

THUYET MINH BAO CAO TAI CJTINIJ (TIE,1) THLO) MAU B 09-DN

V. THONG TIN 130 SUNG CHO CAC KHOAN MIX TRINII BAY TRONG BANG CAN DOI r • Kt TOAN

Tien vã cac khoin brow throw tien

31/12/2017

Tian mat 2.372.010

Tian giri ngan hang khong k$' liar) 2.389.368.888 :

Cac khoin Wang &rang lien 8.1 7 5.000.000 - Tidn gui cti loillgn .1 thang 6675.000.000 . - Tibt gri to Id km 3 dicing 1.500.000000

Tang 10.566.740.89W

Phil thu khich hang

, .411/01/2017

225.1 .58.641. ;

6.649..189.616 '

4.000,000.000. ' 4.000.000.000 .

10.874348.257'

31/12/2017 , 01/01/2017 .

Gia In Dv phong Gia Id Dv phong

a) Phil thu khach hang nein hen 773.160 7.445.518

- Ban quan 19 135 huyan Kon Ray (Dap Kon Du) 7.035.000

- BQLDA 5 triau ha rung ding ty 401.615

- Ding ty DINH MTV Hoa Lac Kon Turn 8.903

- Cong ty TN1111 MTV NM Kon Turn 773.160

(BPhil Thu kWh hang diti ben

V.03. Tra trtriat cho ngirari ban

31/12/2017 01/01/2017

Gia In Dv phong Gia tr D phong

Tra twat cho nguiri bin egin han 588.022.00-0 658.238.309

- Ding ty TNHH MTV Ban Linh Kon Ray 500.000.000 499.999.609 - Ding ty CP Hai Hung 61.597.500 - lia nhan khoin (01119 bale ye ring 96.641.200 - Gong ty TNI1H MTV NTL Kon Turn 88.000.000

- Cat khoin phai thu Bach hang kit 22.000

Tra truot cho nguii ban dei hen

V.04. Phil thu Ichac

31/12/2017

Gia In Dv phong

a) Ngin hen 218.218.263

- Tam ling .134.895.451 - Lai lion gal vac tinh 23.710.278 - Luang KSV da chu)an cho SO Tai c -4 39.233.390

- Thu a vi cac khoan Phai thu khic 229.299 :

NOM hen

Tang 218,218.263

01/01/2017

Gin tri Dv pile:1g

216.593.017

161.299,250

.

55.064A68

229.299

216.593.017. - 1

limy& niinh bao cao (al chilli, la b .() phan hhong tach raj ctia Dao cao [Ai chinh

CONG TY TNITH MTV LAM NGHIEP KON RAY

Bao cao tai chinh cho Bain tai chinh kth thfic ngay 31 thang 12 tiAm 2017

THUYET MINH BAO CAO TAI CHiNH (TIEP THEO)

MAU B 09-DN

V.05. Hang eon kho

31(12/2017 01/01/2017

Giigc D phong Gia gc Dv !Thong

- Nguyen liOu, Vat 114 29.432.264 14.544.690 -Chi phi san xuat kinh doanh de. dang 7.393.507.563 7.891.234.084 Thong dO:

* Chi phi 'bible tic Mira, nutii bang thong 50.760.000 101.520.000

* Riing trang cad nam 7.182.729.563 7.182.729.563

* Chi phi thiat k kiwi that ga tan ding Thityng Kon 606.984.521

Tian

* Chi phi khai that Inch deang tilwa thong rimg trang 160 018000

Tting 7.422.939.827 7.905.778.774

ThuyEt minh bao cao tai chinh la be) phan khong ticli r&i cua I3gO cao tài chinh 16

CONG TY TNIIH MTV LAM NGHIEP KON RAY

Bao ea() tai chinh cho nam tâi chinh k&thüc ngay 31 thang 12 nam 2017

THUYET MINH BAO CAO TAI CHINII (TIEP THEO) MAU B 09-DN

V.06. Ting, giam TM sin co dinh hint hinh

(Dan vi tinh: VND)

Nam 2017 Nha cCra, Vat kin Ink May mac, thiOt b Phumig tlan

tai, truyen dan Thre't bi qyan l Tang

anyeu 'fai ngay 01/01 1.501.668.461 165.132.815 1.670.566.546 68.500.000 3.405.867.822 Mua trong nam Du tu XDCB hoar) thanh 1.523.249.454 1.523.249.454 Tang khac ChuyOn sang BDS diu Thanh ly, nbrong ban Giam khac

Tai ngay 31/12

ao w 'tUuy kê

3.024.917.915 165.132.815 1.670.566.546 68.500.000 4.929.117.276

469.315.090 87.621.493 687.009.712 32.319.444 1.276.265.739 ii ngay 01/01

Khiu hao trong nam 126.936.108 18.833.328 194.071.116 339.840.552 Tang khan

Thanh 19, nhuolig ban

Giant kJ.*

Tai ngay 31/12 596.251.198 106.454.821 881.080.828 32.319.444 1.616.106.291

Giã tri con lai Tti ngay 01/01 1.032.353.371 77.511.322 983.556.834 36.180.556 2.129.602.083

41 m,,2y 31/12 2.428.666.717 58.677.994 789.485.718 36.180.556 3313.010.985

Thuy8t pninh bao cdo tai chinh la bi phan kitting tach rai cQa bdo cao tai chinh

27.643.258

17.609.889 . 10.03 3 369

CoNG TY TNHH MTV LAM NGHItP KON RAY

Bao cao tai clrinh cho nàrn tai chinh lc& thac nay 31 theng 12 nil» 2017

THUYET MINH BAO CAO TAI CHINH (TIEP THEO)

MAU B 09-DN

V.07. Chi phi xay diyng co ban dir dang

31/1212017

01/01/2017

Cong trinh:* hang muc phi trcr khufin vien

Gia get

ding ty 20.818182

- Rirng trotig thay the *nam 14.083.991.610 + Ming (rang thay ilia nom 2014 3.504.551.984 + Ruing trang /hay 114 nom 2016 10.579.439:626

Tang 14.104.809.792

Già tri to the thu het

Gil g4c

20.818.181 ; t: •

14.083.991.610 , 9./37.5721 01 ,3.504.551.984 3.253.74021 r .3:253.741:721 10.579.439.626 " '5.983.'830.381 'I lk

14.104.809.792 9.237.572.102 9.237.572.102

Gia tri.c8 the t :Abu het • : e•-.:

'sot :• •Ni

i•

I .0

V.08. Chi phi Ira try&

31/12/2017 01/01/2017;

a) Ngin ban

Ii) Dai han

- Chi phi 1ant nha kho de nhtra thong khai thác - Cln phi gia cong, lap chrng nha xe cong ty • - Chi phi tin& k khai tit trich duChig nittra thong - Cling q.t., ding Cy Xy:al dung

TOng

V.09. Phil tra ngtred ban

• 575.118.359'

35.219.777

20.066.2331

491.984.880 , 27.906.969',.

27.643.258 .575.178.359; t

31/1212017

.01 /6112bi4 -

Gia tri Se.c6 khi dug

In nq Ciàtni

. SO co MIA ding trinq

a) Cic khan phil tri ngirOi bin ngin hnn 730.025.835 730.025.835 1037.491.254 1.087.491.254

- Ding ty TNHH Khanh Duang 20.344.420 20.344.120 365.683.817 365.683.817 - Cong ty INHFI Anh Quyen Kon Turn 204.898.000 264.898.000 - H8 nhan khoan QLBVR 394.038.189 394.038.189 -.Doan puck San (Gia Gong, lip chmg) 13.750.000 13.750.000 - Ging ty TN111•1 Of than!: sten Yen Vy 148.412.500 148.412.500 439.996.437 439.996.437 - V it lieu lay dung Hea Danh 6.960.000 6.960.000 13.163.000 13.163.000 - Cong ty R11411 MTV Phoc Hoc Linh 59.376.880 59.376.880 - C8ng ty INHH MTV lioa 18c Kon turn 54.837:868 54.837.868

Coc d6i hiring khac

b) Cie khoin phii Ira nguiri bin dai hnn

46.056.278 46.056.278

Ting 730.01.835 730.025.835 1.037.491.211 1.037.491.254

ThuyEt ninth bao cao tai chinh là bn. pfran khan& tach rod cCia bao cao toi chiral IS

CONG TY TNHH MTV LAM NCHIEP KON RAY

Bat) coo tai chinh cho Tian) tài chinh k& thin; ngay 31 thang 12 Warn 2017

THUYET MINI BAO CAO TAI CHINH (TIEP THEO) MAU B 09-DN

V.10. Thu 6:. va cac khoan ;Alai n(ip Nha ntrot

01/01/2017 Sa phi' nap 86 thr nap

trong nit irong nim 31/12/2017

Phil nap

- Thu6 GTGT 38.950.666 94.730.991 119.863.400 13.818.257 - The tint nhap ea nhan 2.070.125 37.870.325 39.940.450 - Thue tai ngu-yen 106.856.838 32.543.712 139A00.550 - Thug nha dat, then thue dal 1.078.298 1.078.298 - Thug BVMT Ira cac thue khae 106.318.791 22.053.949 128.372.740

Tang 254.196.420 188.277.275 428.655.438 13.818.257

Phil thu

- Thue thu nhap doanh nghiep 27.088.273 177.379.538 197.396.280 47.105.015 - Thug Thu nhap ce nhan 6.432.933 6.432.933 - Thu e BVMT va the thue khic 1.000.000 1.000.000

Tang 28.088.273 177.379.538 203.829.213 54.537.948

Phai tra khac

31/12/2017 01/01/2017

NgAn han - Tam 'Ong 4.3 59.543 - Nhan kj/ coot, 1c):.• guy" ngan han: 634.000.000 1.200.000.000

Cong ty TNHH MTV Phik Nghe Linh 250.006.000 ' 500.000.000 Ging ty TNI111 MTV Hon Lk Kon Turn 250.000.000 700.000.000 Ceng ty TNHH NTL Kon Turn 76.000.000 C6ng ty TNITH MTV Dinh Phcit 58.000.000

- Cac khoan phai tra, phal nOp khac: • 1.049.3 37.1 8 7 1,197.706.485 BQLDA 5 MO ha ring CT)' DTPTLNCN&DV Kon R 4 19.564.085 _ Ngurin van (lir On FLICK 825.720.000 825.720.000 Thu nheip reing hi khai iliac go thuorig Kon Turn 178.592.266 356:772.767 Cele khoem klicic 25.460.836 ,,.152l3.718

Tting

b) Dai

1.683.337.187 2.402.066.028

Tang -

Dty phong phai tra

NgAn han

31/12/2017 01/01/2017

- Dn. pbong guy? tian I mg 527.800.000 40 .274.741

TOng 527.800.000 401.274.743

Dal hail

Tiing

Thuyat ininh bao cao tài chinh là bO phan khong tach cha báo cao raj chinh 19 •

•

b) Cac giao dich v von vori Sc chü so' hitu va phãn phOi cO tfrc, chia Intnhuani „

:- ' Nam 2017 '!Nniii 246

- V6n dAu tu cOa cha sâ hau

+ V6n gem dAu nAm

+ Von gem tang trong nam

+ V6n gop giáni trong nam

+ Von Op cuoi nail)

12.559.123.100 ' 12359.123.100

12.559.123.100

it ••i1 . •

CONG TV TNITH MTV LAM NGHly KON RAY

Bao cao tai chiith cho nam tai chinh le& thim ngay 31 (hang 12 nam 2017

THUYET MINH BAO CAO TA] MINH (T1E1 THEO)

V.13. \inn chi' so• ham

MAU B 09-bN

a) Chi titt v'On gop dm chü so hut

31/12/2017 01/01/2017

Oy ban nhan daft tinh Kon Turn 12.559.123.100 12.559.123.100

Tling 12.559.123.100 12.559.123.160

Thuye't minh bao cao tai chinh là 130 phan Wong tact) rai cfm bao cao tài chinh 20

CONG TY TNHH MTV LAM NGITIfl KON RAY

Bao Ca() tai chinh cho nam tâi chinh kat thac ngdy 31 thang 12 nam 2017

THUYET MINI BAo cAo TAI CHIME (TIE!' THEO) MAU B 09-DN

c) Bang dai chieu bien dang van chit' so' hint ( Dan lit filth: VND )

Van gap can chi( so' him

Quy din ttr Oat trien

LNST chin &tan priest

Nguan van dAu ttr Ci)ng

XDCB

Ti n03/ - 01/01/2016 12.559.123.100 869.473.366 13.428.596.466

Tang von trong nam truoic Lai trong nam fru& 872.167.558 872.167.558 Gam do phan phi tai nhuan (872.167.558) (872.167.558) Clam kha.c

Ti ngAy 31/12/2016 12.559.123.100 869.473.366 13.428.596.466

Ti ngay 01/01/2017

van tnong nam nay

12.559.123.100 869.473.366 13.428.596.466

Lai tiong nam nay- 709.518.153 709.518.153 Giant do phan ph6i in nhidan (709.518.153) (709.518.153) Giam khac

TAi ngay 31/12/2017 12.559.1.23.100 869.4731166 13.428.596.466

.Thuy6t minh ban cao tai chinh la b0 phan khong tach rtri cUa bar) cao tai chinh 21

CONG TY TNHII MTV LAM NGHIEPKON RAY

Bac cap tái chinh cho Wain tai chinh ket thee ngay 31 (hang 12 nam 2017

THUYET MINH BAO CAO TAI C.IIINH (1'1EP THEO)

Nguim kinh phi

MAU B 09-DN

Nam 2017 Nam 2016 ."

NguOn kinh phi con Ii du nam - Nguan Iin DV MTR 2011-2012 - Nguan lien trang ring thay the

Ngutin kinh phi dtrqc dip trong tram, - Kink phi Mut hien CRIT plied trien am nghiep ben vang nam 2017 - Ngudn lien trang rimg May the

Chi trong num Chi kr ngu6n tin DV MTR 2011-2012

- Chi phi chain sem ring trang son xutil nails shit 3 - Chi phi thue xe lam dyeing PCCR rung, man Ira

- CM phi chain sec cay sao den via keo lai

- Ph cap gicim sat va win 1Y dir On 'rang ring nam 2014

- Chi phi tu bo dtrang rank can lira, Inio vo ring 'rang son xudt

Ngulin kinh phi con loi cued tram, gem cO:

- Nguan tien DVAITR 2011-2012

- Ngu 617 fion !rang ring 1/lay the (dã thfic hien der dang chica guy@ toan)

- Kinh phi duce hien Chuang trinh time lieu phcit ;Han lam nghiep ben yang nam 2017

Nguan kinh phi da hinh thanh TSCD

10.711.280.515 1.725.355.706 8.985.924.809 5.584.535.786

569.000.000

5.015.535.786 (213.037.080)

, (213.037.08'0)

(60.000.000)

(11.485.080)

(141552.0$)•

16.082.779.221

7.512.318.626

14.001.4e0.595

569.000.000

Nam 2017

.

;

7.156.444.255. • 2.688% 653.717 1' 4.467.790.538 4.5181134:271 •

4518:P34.271 (963.298.011) - (99.298.01;1): (651:648.01)/ t

(308.2.50.000)' '

10.711.2fille1,5

1 72'5 3S 5 706

8.91.5.924.809•

Nam 2016

Nguen UM phi a hinh thanh TSCD clAti narn Nguen KR da hinh thanh TSCD tang trong nam Nguan K1) da hinh thanh TSCD giam trong näm

lino mem TSCD tic nguón Slf iighiep (*)

NgunM klub phi a hint, Mani) TSCD cuai nam

1.032.353.371

88.854.876

88.854.876

943.498.495

1.121.208.247

88.854.876

88.854.876

1.032.353.371

Cong‘ ty clang theo clai nguan kink thenth va trick khdu hao cac TSCD dinar du tu bang nguon tien dich vy mai inning ring 2011-2012 Men TK 466 — Nguan kink phi cid hinh thanh TSCD, gam.: Nha lani viec lain truerng Alang Den ket Op from DeikPne, .nguyen gici 1.045.457.7.10 dang; Choi conk Era Deik 1051 tiguyen giti: 141.082.614 clang. Tong hao man trong nail, 2017 cUa ctie tai sett Iran la.; 88.854.876 &Mg.

V.16. Cie chi Well !Toni Bang can a6i k6 than

Chi cU Thityei minh 31/12; J17 01/01/2017

I Nqkho doidathIy

49.165.490 49.165.490

Thuyet ininh bat) cao tai chinh Ia ba Oat) khong tacit rat cUa bao cao tai chinh

CONG TY TNFEI MTV LAM NGHIEP KON KAY

Bao cao tai chinh cho nam tai chinh k'et thfic ngay 31 Mang 12 nam 2017

THUYET1VHNH BAO CAO TAI CHINE (TIEP THEO) MAU B 09-DN

VI. THONG TIN BO SUNG CHO CAC KHOAN MIX TRINE BAY TRONG BAO CAO KET QUA HOAT BONG 1CINH DOANH '

VI.01. Doanh thu bin hang va cung cAp dich vy

Nam 2017 Nam 2016 '

Doanh thu ban gO-, cui tan dung Doanh thu ban nhua thong rimg tong Doanh thu tir dich vi moi truOng rirng

1.084.545.454 4.040.945.700 9.757.234.731

2.204.090.910 1.529.249.100

10.480.533.573

Tting 14.882.725.885 14.213.873.583

Gia vOn hang ban

Nam 2017 Nam 2016

Gia vian khai lilac go, cii tan dung 861.305.122 1.748.646.975 Gia v6n khai Mac, trich nhua thong rung trOng 3.704.957.755 1.409.329.795 Gia von hoat &Ong quan 19, bao ve rimg 6.369.228.803 7.594.091.581

Ting 10.935.491.680 10.752.068.351

Doanh thu boat di)ng tai chinh

Nam 2017 Nam 2016

Lai tin gtii, tin cho vay 356.708.966 - 423.544.019

Tting 356.708.966 423.544.019

Chi phi thi chinh

Nam 2017 Nam 2016

- Tin lai tam tinh cho cac don vi k9 cuqc 5.541.666

TAng 5.541.666

Chi phi plan l'Tdoanh nghi0

Cac khan) chi phi plan doanh ngh4 phat sinh trong 1(3r

Nam 2017 Mm 2016

Chi phi nhan vien 1.372.314.496 1.245.926.168 Chi phi vat lieu quan 19 286.294.184 63.817.781 Chi phi ding cp thing cp 141.206.878 252.679.118 Chi phi khau hao TSCID 250.985.676 35.683.620 Thug phi, le phi 46.998.053 9.479.912 Chi phi du phi ig 365.316.982 401.274.743 Chi phi dich vu Irma ngoai 43.284.680 7.854.431 Chi phi bang: • khac 943.793.281 835.280.625

Tang 3.450.194.230 2.851.996.398

Thuyet ininh bao cao tai daub la tiO phian khene taCh raj ctia bao cao tai chinh 23

•

CONC. TY TNIII-1 MTV LAM NG.1-11EP ,KON RAY

Bao cao tai chinh cho am tai chinh ket thOc ngay 31 thang 12 am 2017

THUYET MINH BAO CAO TA1 CHINK (T1EP THEO)

V1.06. Thu nhep khic

Nam 2017

MAU B 09-I)N

Nam 2016

:

a • •

- Thu tin hal Malang, giai phong mat bang - Tien [that vi phain quy che thu ducfc - Tien BHX1-1h6 try cho NLD la an the thiAti s6 - Tien thu t& xuAt ban the") - Tien thu tCx xuAt ban hO sa thAu

7.200.000 28.314.552

6.375.600 2.727.273

50.061.000

9.607.000

TOng 44.617.425 .59668.000,

V1.07. Chi phi khac

Nam 2017 NAM 201.6

- Cac khan bi Oat, chain nop thue 2.174.124 - Chi phi NVL xuAt ban 5.880.926 - Cac khoan khac 46.083 '75.000

fling .927.009 2.249.124 st

f V1.08. Chi phi thu'e thu nIfelp doanh nghiep hien hanh

Nam 2017 Nam 2016

Ltyi nhuen ke toan truck thu e TNDN 886.897.691 1.090;771;729 L6 cac Wain fru& con duct chuyen 16 khi tinh thus TNDN

Dieu chinh tang/giam thu nhep tinh thu e -2.249.124 Chi phi khong óã didzi kitn khdu frit khi tinh thial TRDN

2.249.124

Thu nhep tinh thu e TNDN 886.897.691 1.093.020.853 Thug suet thua TNDN an di,ing 20% 20% Chi phi thu e TNDN nàin hien hanh 177.379.538 218.604.171 '

V1.09. Chi phi sin xuAt kinh doanh thee yeu to

Nam 2017 Nam 2016

Chi phi nguy8n lieu, vet HO 286.294.184 63.817.781 Chi phi nhan cong 5.387.915.325 4.842.475.317 Chi phi &Nig cu, dung cn 650.801.646 252.679.118 Chi phi khau hao tai san c6 din]] 339.840.552 178.143.332 Thu& phi, le phi 98.262.351 836.584.154 Chi phi (hipilling 365.316.982 401.274.743 Chi phi dich Nig mua neoai 5.955.349.944 2.9516.266.811 Chi phi kliac bang lien 943.793.281 9-'2.214.427

Tong 14.027.574.265 10.5" 455.683

Thuyet minh bao eat) tai chinh la No phan không tach rai cfla bac, cat, tai chinh

Ngiroi 14p toan trtrimg

CONG TY *DIM MTV LAM NGHIEP Kr'," RAY

Bao cao tat chinh cho Mm tai chinh ket thac ngay_31 thang 12 nam 201 7

THUYET MINH BAO CAO TAI CHINH (TILP THEO) . MAU B 09-DN

VIE NHUNG THONG TIN KHAC

1. Thong tin v'e hoar &Ong lien tyc

Trong nam tai chinh 2017, khong c6 float 'ging hoac sir kin pilaf sinh itao có anti-hit-Ong clang ke den kha Jiang twat deng lien ttic cfia Cong ty. Vi vay, Bao cao tai chinh cOa COTT ty duct lap tren ca set gia dinh Cong ty se hog &Ong lien gm

2. Sty kiin sau ngay ICA thtic nien

Ban Giam dec. Cong ty khang, dinh rang, theo nhari dinh dm Ban Glom (lac, tren cac khia canh trong you, khong c6 six kien bat thrroug tido xay ra sau ngay khoá so ke toan den ngay phat hanh bao cao nay lam anh Wing den Huh hint) tai chinh va hoat Ong dia Cong ty can thiet phai diet' chinh hoc trinh bay troll Rao cao tai chinh cho nam tai chilli) 2017.

3. So lieu so sinh

SO lieu so sanh la s6 lieu tren Bao cao tai chinh elm nam tai chinh ket tit& ngay 31 thang 12 nam 2016 dm Cong ty duce kiem toan boi:COng ty TNI-111 Ki'em Man va Dinh gia Van An — Chi nhanh Ha NO.

4-001 kfar) N447-1 Train Van Ecru

Kon Turn, ngay 22 thong 01 nam 2018

Giant clOc 0)0186 ..

lc' CONG TY t•C EN.H,H

* Le0AN9ks r ,

Y-7 KCS

HO Die Thanh

4

KON \04,

Thuyet minh ban cao tãi ctanh la bO phan khOng tach rOi cna bao cao tai chinh 25