CONG TY TNHH MTV ITAXAnANc cAN Dor xn roANT4i ngiy 30 thdng 06 nim 2018

Donv! tinh: ViQt Nam D,ing

TAI SAN

A. TAI SAN NCAN HAN

I. TiAn vd crfrc khodn twong ilwong fiAn

l. Ti0n

2. Cdc khoin tucrng ducrng ti6n

II. Ddu tu tdi chfnh ngdn hgn

L Chung kho6n kinh doanh t212. Dq phdng gihm gi6 chimg kho6n kinh doanh (*) 122

3. DAu tu n6m git d6n ngdy d6o h4n 1,23

III. Cric khodn phdi thu ngdn hgn 130

1. Phai thu ngdn hpn cria kh6ch hdng

2.Trdtru6c cho ngudi b6n ngfn h4n

3. Phai thu nQi bQ ng6n h4n

.Phbithu theo tii5n d0 k6 hopch

5. Phai thu v€ cho vay nghnh1n6. Phai thu ngin hpn kh6c

7. Dg phdng ph6i thu ngdn hpn kh6 ddi (*)8. Tdi sin thitiu chd xu lfIV. Hdng in kho

l. Hdns tOn kho

2. Dy phdng gihm gi|hdng tOn k1ro (*) 149

V. Tdi sdn ngdn hgn khdc 150

L Chi phf triltruoc ngdn hpn

2. Thu6 GTGT ilugc kh6u trir3. Thu6 vi c6c khoin kh6c phdi thu4. Giao dich mua bdnlqitr6i phi6u

5. Tdi sdn ng6n hpn kh6c

Md Thuy€t

sij minh

tuiu sd B 01 - DN(Ban hdnh theo Th6ng u s6 zOOtzOtlnr-arc

ngdy 22/12/2014 aha B0 Tdi chinh)

s5 cu5i t<t Sii tIAu nxm

134.622.186.146 77.136.850.406

53.850.201.956 13.492.480.796

3.050.201.956

50.800.000.000

13.492.480.796

100

110

111 (v.1)T12

r20 (v.2) 13.871.233.t82 30.s66.062.s00

t3.87r.233.r82 30.566.062.500

ss.966.023.908 25.919.554.304

r33hqp d6ng x6y dgng 134

131 (v.3)r32

24.248.246.480

r8.025.r43.746

r8.167.r22.660(4.474.488.978)

25.504.524.951

2.696.r88.964

2.193.329.367(4.474.488.978)

135

136

137

r39

140

(v.4)

(v.s)

(v.7)t4l10.541.824.004 6.639.239.898

t0.541.824.004 6.639.239.898

392.903.096 519.s12.908

392.903.096 519.512.908

Nhd nu6c

Chinh pht

151 (V.13)r52153

t54r55 (V.14)

c0Nc rY TNHH MTV rrAxAsAxc cAN o6t KE roANT4i ngiry 30 th6ng 06 n[m 2018

Don vi tinh: ViQt Nam Ding

TAI SAN

l. Phai thu ddi h4n cria kh6ch hdng

2.Trdtrudc cho ngudi b6n ddi han

3. VOn kinh doanh 6 tton vitryc thuQc

4. Phai thu nQi bQ ddi han

5. Phai thu v0 cho vay ddi h4n

6. Phei thu ddi han kh6c

Z.OU phOne phai thu d

II. Tdi shn cA itinh 220

L TSCD hilu hinh- Nguy0n gi6

- Gi6 trihao mdn lffy k6 (*)2. TSCD thu€ tdi chfnh

- Nguydn gi6

- Giri tri hao mdn tUy kti 1*;3. TSCE vO hinh

- Nguy6n gi6

- Gi6 tri hao mdn lf,y k6 (*)III. BAt dQng sdn dhu tu

- Nguy€n gi6

- Gi6 tri hao mdn luy k6 (*)IV. Tdi sdn dO dang ddi hgn

l. Chi phi s6n xudt, kinh doanh do dang ddi hpn

2. Chi phi x6y dgng co bin do dang

V. Ddu tw tdi chfnh ddi han

l. Ddu tu vdo c6ng ty con

2. EAu tu vdo cdng ty li6n kt5t, li6n doanh

3. Diu tu g6p vi5n vdo cton vikh6c4. Du phdng ddu tu tdi chfnh ddi h4n (*)5, DAu tu nim gifl di5n ngdy tlSo hpn

VL Tdi sdn ddi hgn khdc

MAus6Bol-DN(Ban hdnh theo Th6ng ttr s,i zootZOtlfft-sfc

ngdy 22/12/2014 c*a BQ Tdi chinh)

s6 cu6i t<y Sti tlffu nnm

186.721.840.444 256.397.834.075

55.000.000 ss.000.000

55.000.000 55.000.000

39.481.406.394 34.777.543.644

Md Thuydt

sii minh

I}. TAI SAN DAI HAN

I. Ctic khodn ph,fii thu ddi hgn 210

2rr (v.3)2t2213

214

215

216 (v.4)

22r222

223

224

225

226

227

228

229

(v.9) 20.403.943.r2e280.724.711.625

(260.320.768.496)(v.11)

15.692.330.368

274.914.137.828(2s9.22r.807 .460)

(v.10) 19.077.463.265 19.08s.2r3.27620.600.342.559 20.600.342.s59(r.s22.879.294) (r.srs.r29.283)

230 (v.12) 15.012.469.676 15.840.776.234

38.567.622.092 38.567.622.092

(23.sss.rs2.4r6) (22.726.84s.8s8)

142.346.360 3.231.675

231

232

241

242 (v.8)(v.2)

r42.346.360 3.231.675

t29.784.564.975 204.284.564.975

22.784.564.975 22.784.564.975

107.000.000.000 181 .500.000.000

2.246.0s3.039 1.436.717.547

251

252

253

254

255

l. Chi phi tri tru6c ddi hpn

2. Tii sdn thui5 thu nhflp ho6n lpi3. Thi6t bi, vQt tu, phs ting thay th6 dai hpn

4. Tdi s6n ddi h4n kh6c

261 (V.13)262 (V.24)263

268 (V.14)

2.243.837.rr92.215.920

t.434.50r.6272.215.920

TONG CONG TAI SAN 32t.344.026.590 333.s34.684.481

c0lc rY TNHH MTV ITAxAsAxc cAN o6r rf roANT4i ngiy 30 thing 06 ndm 2018

Donvi ttnh: Vi€t Nam D6ng

NCUON V6NMd Thuy€t

sij minh

MAus6Bol-DN(Ban hdnh theo Th6ng tu s6 200/20 I 4lTT-BTC

ngdy 22/12/2014 crta BO Tdi chinh)

s5 cu5i t<y 56 tliu nim

53.616.466.873 75.947.207.257

40.609.413.417 63.362.244.970

C.Ng PHAI TRA

L Nq ngdn hgn 310

l. Phai tri ngudi b6n ngln h4n 3 1 I2. Ngudi mua tri tiAn trudc ngin hpn 3I23. Thu6 vdcdc khoin phii nQp Nhd nudc 313

4. Phai hi ngudi lao dQng 314

5. Chi phi phii trhng&nhqn 315

6. Phai trd nQi bQ ngin hpn 316

7 . Phaitri theo fi6n dQ k6 ho4ch hqp d6ng xdy dpng 317

8. Doanh thu chua thgc hiQn ngin hpn 318

9. Phai trdnghnhan kh6c 319

10. Vay vd ng thu€ tii chfnh ng6n h4n 320

I l. Dg phdng phhitrdng6n hpn 321

f 2. QuY khen thuOng, phric lgi 322

13. QuY binh 6n 323

14. Giao dich mua b6n lai tr6i phit5u chinh phri 324

II. Nq ddi hgn

667.401.100 687.401.100

10.014.878.200 23,024.036.700

13.007.0s3.4s6 12.584.962.287

12.99r.030.546 12.568.939.377

t6.022.910 r6.022.910

(v.16)

(v.1e)

(v.20)

(v.22)(v.21)(v.1s)(v.23)

s.679.162.324

6t3.574.578949.62s.670

12.732.044.265

9.952.727.280

7.999.45r.304672.943.500

2.732.r09.6481,6.8r3.57s.440

r1.432.727.278

l. Phai tr6 ngudi b6n ddi hpn. , ..).

2. Ngudi mua tri ti€n tru6c ddi h4n

3. Chi phf ph6i tri ddi hpn

4. Phai tri nOi b0 v6 v6n kinh doanh

5. Phai tri nQi bQ ddi h4n

6. Doanh thu chua thUc hiQn ddi hpn

7.Phhi tri ddi han kh6c

8. Vay vd ng thu6 tdi chfnh ddi hpng.Trhiphi6u chuy6n d6i

10. C6 phi6u uu ddi

I l. Thut5 thu nhQp hodn lpi phii trd12. DU phdng phbitrh ddi hpn

| 3. Qul ph6t tri6n khoa hgc vd c6ng nghQ

331 (V.16)

332

333 (V.20)

334

335

336 (v.22)337 (v.21)338 (v.1s)33e (V.17)

340 (V.18)

34r (v.24)342 (v.23)343

CONC TY TNHH MTV ITAXAsANc cAN oOI rrc roANT4i ngiry 30 thing 06 nim 2018

Don v! tinh: ViQt Nam D6ng

NGUON VONMd Thuy€t

s6 minh

trlSu s6 B 01 - DN(Ban hdnh theo Th6ng tr sii z1otzoll,ryr-nrc

ngdy 22/12/2014 cia BA Tdi ch{nh)

s5 cu6i t<y 56 tlffu nim

D. v6N cHU 56 HUU

I. Vdn chfi s0 hiru1. V6n g6p cria chri so hiru

^1 ,,: , .1 .,- C6 phi€u ph6 th6ng c6 quy€n bi€u quy€t

- C6 phi6u wu ddirAi'2.Thing du v6n cd phdn

3. Quydn chgn chuy€n d6i trai phii5u

4. Viin kh6c cria chri so hiru5. C6 phitiu quy (*)6. Ch€nh lQch d6nh gi6lpi tdi sin7. Ch€nh lQch fj, gi6 hOi doai

8. Quy ddu tu ph6t tri6n9. QuY h6 trg sfp x6p doanh nghiQp

10. Qu! khric thuQc v5n chri so hiru

I 1. Lqi nhudn sau thu6 chua phdn phi5i

- LNST chta phdn phiii tily ke diln cu6i k) tru6c- LNST chra phdn phiii ty ndy

12. Neu6n vt5n dAu tu XDCB

IL Ngudn kinh phf vd qa! khric

l. Ngu0n kinh phf

2. Ngudn kinh phf d6 hinh thdnh TSCD

TONG CQNG NGUON VON

Nguoi l$p bi6u

410

267.727.559.717 257.587.477.224

267.727.559.717 257.587.477.224

(v.2s) 255.000.000.000 255.000.000.000

(v.26)(Y.27)

1.701.207.837 1.701.207.837

886.269.387

886.269,387

(v.28)

32t.344.026.590 333.534.684.481

TP.HO Chi Minh, ngdy 26 thdng 07 ndm 2018

Gi6m tl6c

y6n Eric Trgng

4tl4l la4I1b4t24t3414

415

4t6417

418

419

420

42r42Ia42Ib422

1 1.026.351.880

I 1.026.351.880

43r432

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reeq<\l/ c6run rvY.,^-

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CONG TYrnr{ct lt.rEn n0u tntuOr rnnuH vrF

ITAX

O CAO KET QUA HOAT DSNG KINH DOANHngiry 0l/01/2OtS e6n ngdry 30/06/2018vi ttnh: ViQt Nam D6ng

TY TNHH MTV ITAXA

CIII TIEU

Doanh thu bdn hdrng vdr cung cdp dich vU

C6c khodn gi6m trir doanh thu

Doanh thu thuAn vd;bdn hdrng vi cung c6p dich vg( ,.ula von nang Dan

Lqi nhu$n gQp vG bfn hing vd cung cflp dich vg

Doanh thu hopt tlQng tdi chfnh

, Chi phi tdi chinh

Chi phf b5n hdng

Chi phi quin ly doanh nghiQp

Lqi nhu$n thuAn tir ho4t tlQng kinh doanh

, 'l'hu nhflp khiic

Chi phf kh6c

Lqi nhu$n khrf,c

T6ng lqi nhu$n kti to6n trufc thu6

chiphf thuti rwoN hiQn hdnh

Chiphi thui5 twoN hodn lpi

Lg'i nhufn sau thu6 thu nh$p doanh nghiQp

L[i co bfrn tr6n cO phi6u (*)

L[i suy giim tr6n c6 phi6u (*)

Xti toin tru&ng

Ding Thi Ngqc Hi6u

u6u sii n oz - uN(Ban hanh theo Thdng tu sA'ZOOtZOrufn-

BTC ngdy 2211212014 cna BQ Tdi Chinh)

Md/

SO

Thuydt

minh

(VI.1)

(vr.2)

(vr.3)

(vr.4)

(u.5)(vr.8)

(vr.8)

(vr.6)

(vr.7)

Tir 01/01/2018tt6n 30/06/2018

Tat 0l/01/2017d6n30106/2017

01

02

10

11

20

2t

22

24

25

30

3l32

40

50

5l52

60

70

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(vr.10)

(VI.11)

77.149.344.151

77.r49.344.t5r

s2.6r8.477.092

24.530.867.059

12.037.710/09

2s.r37.519

84.41 1.000

2s.687.00t.25r

r0.772.027.698

4.806.679.190

r.819.488.029

2.987.191.16r

13.759.218.859

2.732.866.979

11.026.351.880

70.658.217.762

70.658.217.762

48.649.482.878

22.008.734.884

9.317.777.803

73.978.364

2r.846.482.616

9.406.051.707

3.443.760.355

1.388.764.842

2.054.995.5t3

11.461.047.220

22s3.169.752

9907.877.468

Nguoi l$p bi6u

,tt:fa\rtc:-'

TrAn Nggc Thinh

TP.HO Chi Minh, ngdy 26 thdng 07 ndm 2a18

Gi6m tli6c

Etfrc Trgng

@933tQ\l/ cOruc rY \,colrc rvtndcn mrEn t.uu iluOr rHAl*r v

BAo cAo r.,utr cnuvnN rrnN rn(Theo phwong phtip gidn tidp)Tt ngiry 0l/0112018 tt6n.ngiry 30/06/2018Donvi t{nh: Vi€t Nam E6ng

CHI TIEU

r. LUU CHtrYtN TrEN Trt HOA.T DQNG KINH pOANH

1. Lgi nhuin trudc thuii2. Di6u chinh cho cdc khofrn:- KhAu hao TSCD vd BDSET- C6c khodn dy phdng- LAi, 16 ch6nh lQch fj gi6 h6i do6i do danh gi|lqi cdc khoin mpc

ti€n tQ c6 g6c ngo4i tQ

- Lai (16) tir ho4t dQng dAu tu- Chi phf l6i vay- C6c khoin ili6u chinh kh6c

- Tdng, gidm hdng t6n kho

- Tdng, gi6m cfuc kho6n phdi trh (kh6ng kC Hi vay phdi h6, thu6

TNDN phii nQp)- Tbng gi6m chi phi tri tru6c- Tdng gidm chrlng kho6n kinh doanh- Ti€n l6i vay il6 trd- Thu€ thu nhQp doanh nghiQp dd nQp- Ti6n thu kh6c tt ho4t dQng kinh doanh- Ti6n chi kh6c cho hopt dQng kinh doanhLu

rr. LU'u cHUyEN TrtN TrI HOAT DQNG DAU TrlL Ti€n chi dd mua sdm, xdy dgng TSCD vd c6c tdi sin dii hpn kh6c2. Ti6n thu tir thanh lf nhu-o. ng b6n TSCD vd c6c tdi sin ddi h4n kh6c3. Ti6n chi cho vay, mua c6c c6ng cp ng cria clon v!kh6c4. Ti€n thu hOi cho vay, bdnlqi c6c c6ng cp ng cria don vf kh6c5. Ti6n chi ddu tu g6p v6n vdo clon v!kh6c6. Ti6n thu h6i tlAu tu g6p v6n vdo clon vi kh6c7. Ti6n thu ldi cho vav. cd ttlc vd loi

n tir hoat tl6n

rII. Lrlu cHUyEN TrEN TtI HOAT EQNG TAr CHiNHl. Ti6n thu tir ph6t hdnh c6 phi6u, nh$n g6p v6n cria chri sd hflu^ -. I A ,2. Ti€n tr6 l4i v6n g6p cho c6c chri sd hiiu, mua lpi cd phi€u cria

doanh nghiQp dd ph6t hdnh3. Ti€n thu tir tli vay4. Ti6n tra ng gdc vay5. Ti6n tr6 ng g6c thu6 tdi chinh

Luu chLuu c'ti6n vi tuong tluong ti6n tlflu k)Anh huong cria thay d6i t'i gi6 hdi ilo6i quy d6i ngopi tQ'ti6n vi tucrng tlucrng ti6n cu6i k]

Ngudi l$p biOu

M

irl6u s6 B 03 - DN(Ban hanh theo Th6ng tu s6zoolzorunt-nrc

ngity 2211212074 cia B0 Tdi Chinh)

CONG TY TNHH MTV ITAXA

Mfl sO

13.759.218.859 t1.461.047.220

3.r37.628.969_ 4.979.714.606

(r2.e03.892.227) (e.4s3.232.347)

3.992.955.601 6.987.529.4791

(3.902.584.106) (11.694.5s0.100)(l 1.154.516.046) (r0.989.929.667)

(682.72s.680) (78.s13.039)

(r.393.429.071) (r.126.142.742)735.378.656 754.163.310

17 (r3.2r8.rs6.246) (7.492.72s.6s4)20 (55.669.546.496) Qr.787.812.162)

Tr 01/01/2018tl6n 30/06/2018

Tt 01/01/2017diln30/06/2017

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0t

0203

04050607080910

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' (73.818.182)", 135.454.544(3.566.062.500)

9.312.334.493

31

JZ

96.913.537.043 5.807.908.355

(266.7r0.473)886.269.387

13.492.480.796

53.850.201.95;

(16.246.614.280\27.121.163.840

10.874.s49.s60

TP.HO Chf Minh, ngdy 26 thdng 07 ndm 20lBi6m tliicKO todn tru0ng

D{=ng ThiNggc Hi6u

s424

3rucNllritt

THANna'!!"Aj/?F.r

Kflf;/rnrcr>t NQt

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Trf,n Nggc Thdnh Dtfrc Trgng

cONc rY TNHH MTV ITAxATHUYET MINH BAO CAO TAI CTTiNH

ryriu si5 B 09 - DN(Ban hdnh theo Th6ng tu s6 zootzourt-BTC ngdy 22/1212014 cta BQ Tdi chinh)

Tir ngiy 01/01/2018 d6n ngiy 3010612018

Oh€ hi€n bdns Vi€t Nam D6ns, nsoqi tr* t(fhe hien btins Vi€t Nam D:6ng, ngoqi tr* trudng hqp c6 ghi chil bdng d6ng tiin khdc)

EAC DIf,M HOAT DQNG CUA DOANH NGHIEP

Hinh thfc s0 hiru viin vir thdng tin doanh nghiQp:

C6ng ty TNHH MTV ITAXA, dugc chuyOn dOi tr) C6ng ty ITAXA, hopt dQng theo Gi6y

chimg nhQn ddng ky kinh doanh s6 OZOO++2457 do Sd Ki5 ho4ch vd DAu Tu Thdnh ptr6 HO

Chf Minh c6p hn diu ngdy 22 thdng 4 ndm 1993. Trong que trinh ho4t dQng, C6ng ty dugc

^ ,A r A av 1 , r r

cdp gi6y chimg nh{n d6ng ky doanh nghiQp di6u chinh l6n thr? 15 ngdy 07 thhng t2 ndm

20t5.

Chtr so hiru : THONG TAN xA vEr NAM (r00% v6n Nhi nu6c)

Ngudi dai diQn theo ph6p luflt: Ong Nguy6n Dfc Trgng - Chrlc W: Girlm c16c

C6ng ty c6 trg scr chinh dat tai: 122-124-126 Nguy6n Thi Minh Khai, P.6, Q.3, fp. UO Chi

Minh.

Linh vqc kinh doanh: San xu6t - Thucrng m4i - Dich v.u

Ngirnh nghd kinh doanh:

Cdng nghiQp in: ChO bdn in, in tin, biio, t4p chi vd cac 6n phAm khric, d6ng xdn thanhripnam m.

Mua b6n v$t tu ngdnh in, s6ch b6o, tranh 6nh, vdn h6a phAm, bang nh4c video, cassette,

dia nhpc c6 nQi dung dugc ph6p luu hdnh.

Photocopy c6c lo4i gi6y td, s6ch, tdi liQu c6 nQi dung theo quy dinh cira phSp luflt dugc

ph6p luu hdnh. ,

Kinh doanh xu6t nh4p khAu vdn h6a phAm, m6y m6c thi6t bi, vft tu nganh in,vd tin hgc

li6n quan t6i ngdnh in.

Kinh doanh nhd hdng, dich vu kh6ch s4n, cho thu0 vdn phdng, b6t dQng sdn.

Ddo t4o, day ngh6; ddo tqo ngo4i ngff, tin hoc.

Dich vg hd trq giSo dpc: tu v6n du hgc nu6c ngodi

Vdn di6u lQ: 255.000.000.000 \rND

Chu k) sfln xu6t, kinh doanh th6ng thudng

Chu kj' san xu6t kinh doanh th6ng thuhng cua C6ng ty Id 12 thang

CAu trrftc doanh nghiQp

Danh s6ch c6c c6ng ty con:* COng ty CO pnan Oia Sintr

Tuy6n b6 vdl khi ning so s6nh th6ng tin tr6n 86o c6o tlri chinh: sO tign so s6nh ld sO Heu

cira 86o crlo tdi chinh 6thangdAu ndm 2017.

rV rn roAN, EoN vI rrEN rD srI DUNG TRoNG rf roAN

Ky k6 tofn n5m

Ky k6 toiin ndm bat dAu tir ngdy 01 thring 01 vd k6t thric vio ngdy 31 thang 12 hang ndm.

IL

1.

CONG TY TNHH MTV ITAXATHUYET MrNH BAo cAo rAI cnixnTir ngdry 01/01/2018 tl6n ngiy 3010612018gne nie" bdns Vi€t Nam Dadng, ngosi tr* tradng hqp c6 ghi chil bdng ddng rtin kfuic)

2. Dcrn vi tid;n tQ sfr dgng trong k6 to6n

Ecrn vi sft dgng D6ng ViQt Nam trong hach to6n kt5 to6n.

rrr. CHUAN Muc vA cHE DQ KE TOAN Ar uqNC

1. Ch6 dO k6 torln 6p dgng: C6ng ty 6p dgng ctr6 d9 k6 to6n Vigt Nam

2. Tuy0n bif vC viQc tuin thri Chuin mrpc k6 tofn vi Ch6 dO k6 toin

Cdng ty 5p dpng Ch,5 dO kti todn doanh nghiQp ViQt Nam dugc ban hdnh theo Th6ng tu s6

200l20l4lTT-BTC ngiry 22 th6ng 12 ndm20l4 cta B0 Tai chinh 6p dung oho ndm tdi chinh

Uat Cau ho{c sau ngdy 01 th6ng 01 ndm 2015 vi c5c Th6ng tu hucmg ddn thgc hiQn ChuAn

myc vd Ch6 dO kti toan cira BQ Tdi chinh.

Ban Gi6m d6c rldm bdo dd tudn thir y6u cAu oba circ Chudn mgc ki5 toiin vd Ch6 dO Kti to6n

Doanh nghiQp ViQt Nam dugc ban hdnh theo Thdng tu sd 2001Z014iTT-BTC ngdy 22 thdng

12 ndm 2014 cinBQ Tai chinh cfing nhu c6c Th6ng tu hudng ddn thgc hiQn ChuAn mqc vir

Che dO kt5 todn cira BQ Tdi chinh trong viQc lQp 86o c6o tdi chinh.

Vi vfly, bing cdn AOi t6 tofun,bfuo c6o ktit qud ho4t dQng kinh doanh, b6o c6o luu chuy6n tiAni.

tQ vd thuy6t minh chcbilo c5o tdi chinh dugc trinh bdy kdm theo vd viQc su dpng c6c bfio c6o

ndy kh6ng ddnh cho crlc <t6i tugng khdng dugc cung cap cfuc th6ng tin vO c6c thtr tuc, nguyOn

thc vitthOng lg kO torln tai ViQt Nam vd hcrn nira kh6ng dugc chir dinh trinh bdy tinh hinh tei

chinh, ktit qui ho4t dQng kinh doanh vd luu chuytin ti6n tQ theo c6c nguy6n ttc vitthdng lQ k6

toiin dugc ch6p nhan rQng rdi d c6c nu6c vd l6nh thd kh6c ngodi Viet Nam.

3. Hinh thrfrc sd t<6 toen 6p dgng:

C6ng ty su dgng hinh thrlc ki5 to6n nhflt ky chung tr6n mfy vi tinh.

ry. cAc cHiNH sAcn KE roAN Ap DUNG TAI DoANH NGHIEr (TRoNGTRUONG HgP DOANH NGHIE,P DAP UT.{G GIA DINH HOAT EQNG LIEN TVC)

1. Co sfi lflp B6o c6o tii chinh vd nguy6n tic chuy6n AOi neo c6o tiri chinh

86o c5o tdi chinh str dgng dcrn vi ti6n tQ ld d6ng ViQt Nam C\rND), vd dugc lflp theo cn6 AO

k6 to6n, Chudn mgc kti to6n, Nguy6n tdc k6 toan ViQt Nam dugc ch6p nhQn chung tai ViQt

Nam.

Brlo c6o tdi chinh duqc lflp tr6n co so k6 torin d6n tfch (tru bfuo c6o luu chuyiSn tidn tQ, c6c

th6ng tin li6n quan dtin c6c lu6ng ti6n).

2. Cic lo4i t! eiit tr6i Aoei 6p dung trong k6 tofn

C6c nghiQp vg ph6t sinh bing ngo4i tQ dugc chuyi5n d6i sang d6ng ViQt Nam theo tj, gi6 h6idorli giao dich thUc ti5 ctra Ngdn hdng Thucrng m?i vdo ngdy ph6t sinh nghiQp vr,r.

3. Nguy6n tic ghi nh$n cic khoin ti6n vh c6c khoin tucrng tluong tiiin

-.). r I r \ r r A t \ r , i rTi6n bao g6m ti6n mit vd tiOn gui ng6n hdng kh6ng kj,han. C6c khoan tucrng ducrng tiOn ld

cdc khoAn dAu tu ng6n h4n c6 thdi hpn thu hOi tro6c d6o hqn kh6ng quh 3 th6ng c6 khi ndng. l rl. rx r. ,i r r ^. r ,.\ , 1. | \ r 1

chuydn d6i dC ddng thanh mQt lugng ti6n xilc dinh vd kh6ng c6 nhi6u rui ro trong chuyCn d6ithanh tiOn kO tir ngdy mua khoin d6u tu d6 tai thoi cli6m b6o c6o.

Btmg thuy€t minh ndy ld mQt b0 phdn khdng th€ tdch rdi cira Bdo cdo tdi chinh drqc dinh kdm

CONG TY TNHH MTV ITAXATHUYET MrNH BAo cAo rAr cnixHTir ngdry OtlOtlZOtg C6n(Th€ hi€n bdns ViQt Nam

30t06t2018, ngoai trit tr i chil bdn :)aon fiAn khdc)

4. Nguy6n tic k6 to:in Cic khoin tIAu tu tii chinh

Diu tu viro c6ng ty con; c6ng ty li6n doanh, li6n k6t

- Khodn dtiu tw vdo c6,ng ty h\n kiit daqc ghi nhqn theo gid gdc.

. ^A .* C6 tric, lqi nhuan dugc chia dugc ghi nhfln vdo doanh thu ho4t dQng tdi chfnh trong kj'.

+ Cdc khoin kh6c tir c6ng ty li6n kiSt md nhd d6u tu nhfln du-o. c ngodi cO trlc vd lgi nhufln

du-o. c chia dugc coi la phan thu h6i c:ira cdc khoan dAu tu vd dugc ghi giam gia g6c khodn dAu

tu.

- Khodn ddu tuvdo c6ng ty c:on daqc ghi nhdn theo gid gilc,

5. Nguy6n tic kii torin nq phii thu

C6c khoan phdi thu thucrng mpi vd phii thu khSc:^ .JNguy€n ldc ghi nhgn:

Cdc khodn phii thu thucrng m4i vd c6c khodn phAi thu kh6c dugc ghi nhQn theo hoil dcm,

chimg tit.LQp &n phdng phdi thu khb ddi:

DU phdng ph6i thu kh6 ddi duqc lQp cho c5c kho6n ncr phdi thu dd qu6 h4n thanh to6n tir 1

ndm tro l6n doanh nghiQp dA ddi nhi6u lAn nhrmg chua thu dugc ng vit citc khoin ng du6i 1

ndm nhrmg con ng c6 d6u hiQu kh6ng tr6 dugc ng. Tdng ho4c gi6m khoan dp phdng nq phdi

thu kh6 tldi duqc tinh vdo chi phi quan ly doanh nghiQp trong ndm.

Dg phdng ng phdi thu kh6 ddi: dugc lflp theo timg kho6n nq ph6i thu kh6 ddi cdn cu vdo tu6ing quri hpn ctra c6c khoAn ng ho{c du kiOn mric t6n th6t c6 th6 x6y ra theo hu6ng ddn t4iTh6ng tu 22812009/TT-BTC ngdy 07 th6ng 12 ndm 2009 vd Th6ng tu 8912013/TT-BTC

ngdy 28 th6ng 6 ndm 2013 hucrng d6n sria d6i, b6 sung Th6ng Ir22812009/TT-BTC.Tdng ho{c gi6m s6 du dg phdng no phAi thu kh6 ddi dugc ghi nhfn vdo chi phi qudn lydoanh nghiQp trong ndm.

Hirng tdn kho

Nguyhn tiic ghi nhfin hdng tdn kho

Hang t6n kho dugc ghi nh{n theo gi6 g6c. Trudng hqp gi6 tri thudn c6 th6 thgc hiQn dugc

th6p hon gi6 g}c thi phii tinh theo gi|trithuAn c6 th6 thgc hiQn dugc.i r. .tGi6 g6c hang t6n kho bao g6m: Chi phi mua vd c6c chi phi li6n quan trgc ti6p kh6c ph6t sinh

di5 c6 dugc hdng tdn kho d dia diOm vd tr4ng th6i hipn t4i.

Gi6 tri thudn c6 thO thpc hiQn dugc ld gi6bfrr_u6c tinh cta hang t6n kho trong kj' sdn xu6t,

kinh doanh binh thulng tru C) chi phi udc tinh dC hoan thanh san phAm vir chi phi u6c tinhcdn thi6t cho viQc ti6u thg chring.

Sdn ph6m dd dang cuOi t<1' dugc drffi gi6 theo phuong ph6p chi phi nguy6n vat fieu trgc titip.

Phwong phdp tinh gid tr! hdng tin kho: Binh qudn gia quy€n

Phwong phdp hgch todn hdng in kho I KO khai thulng xuy6n

Nguy6n tic ghi nh$n vi cfc khdu hao TSCD, TSCD thu6 t)ri chinh, fdt Aqng sin tliu tu

Tdi sdn c6 Ainn hibu hinh

6.

a,

b.

c"

1

a.

Bang thuyiit minh ndy ld m\t b0 phdn kh6ng th€ tdch rdi cua Bdo cdo tdi chinh duqc dinh kdm

cONc rY TNHH MTV ITAxATHUYET MINH BAO CAO TAI CHINHTil ngiy 01/01/2018 d6n ngdry 30t0612018(IhC hiQn bdng ViQt Nam DOng, ngosi trir tr

NguyAn tdc ghi nhdn tdi sdn cti dinh hiru hinh

Tdi san c6 ainn hiru hinh tluqc th6 hiQn theo nguyOn gi6 tru di gi6 tri hao mdn lfiy kti.

Nguy6n gi|tiLi san c6 dinh htiu hinh bao g6m gi5 mua vd nhirng chi phi c6 li6n quan tryc tii5p

d6n viQc dua tdi sin vdo ho4t dQng. C6c chi phi mua sEm, ndng cdp vd AOI mOi tdi san cO Ointr

dugc tinh vio gi6 tri tdi sdn, chi phf bAo tri srla chfla dugc tinh vdo b6o c6o ktlt qu6 ho4t dQng

kinh doanh trong kj,. Khi tai sin dugc ban hay thanh ly, nguyOn gi6 vd gi6 tri hao mdn lfiy k0

dugc x6a s6 vA b6t kj,c6c khoin lai G6) ndo ph6t sinh do thanh ly tdi san d6u dugc h4ch to6n

vio b6o c6o k6t qui ho4t dQng kinh doanh trong kj'.

Chi phf xdy dpg co bAn do dang <lugc thO hiQn theo nguy6n gi5. Nguy6n gi6 niy bao g6m

chi phi xAy d1mg, gi6 tri m5y m6c thiet bivd c6c chi phi tryc ti6p kh6c. Chi phi x6y dpg co

ban dd dang kh6ng dugc tinh kh6u hao cho dtin khi c6c tdi san c6 1i6n quan dugc hodn thdnh

vd dua viro s[r dUng.

Phuong phdp khiiu hao tdi sdn c6 dinh htbu hinh

Kh6u hao tdi s6n ct5 dinh ttuqc tinh theo phucrng ph6p dudng thdng. Thdi gian kh6u hao 6p

dpng theo thdi gian quy dinh t4i th6ng tu s6 4S\ZO13/TT-BTC ngiry 25 th6ng 4 ndm 2013 cua

BO Tdi Chinh. cu thO nhu sau:

Nh6m Tiri sin

- Nhe ctra, vflt kii5n trric

- M6y m6c thi6t bi

- Phucrng tiQn vfln tii, truy6n d6n

- Thii5t bi dung cp, quan ly

- Tdi sdn cO dinh khac

b. Tdi sdn cA dinn vO hinh

TSCD v6 hinh bao g6m Quy6n su dgng d6t va phAn m6m m6y tinh.

Quy6n su dsng ddt h tdi s6n ldu ddi n6n kh6ng trich kh6u hao. Thdi gian kh6u hao phAn

m6m ld 05 ndm.

c. ndt Agng sdn itdu tw:

NguyAn tdc ghi nhfin btit dQng sdn ddu ta

B6t dQng sin d6u tu ld tai s6n ph6i thoa mdn d6ng thdi hai diOu kiQn sau:

- Chic chin thu duo. c lgi ich kinh t6 trong tucrng lai; vd

- Nguy6n gi6 cria b6t dQng s6n dAu tu phAi dugc x6c dinh mQt c6ch dang tin cQy.

e6t dqng san dAu tu phdi dugc x6c dinh gi6 tri ban dAu theo nguy6n giri. Nguy6n gi6 ctra b6t

dQng san dAu tu bao gdm chc6c chi phi giao dich li6n quan tryc titip ban dAu.

C6c chi phi liOn quan dtin bdt A6ng sin dAu tu ph6t sinh sau ghi nh$n ban dAu phdi duqc ghi

nhfln ld chi phi sin xu6t, kinh doanh trong kj,, tru khi chi phi ndy c6 khA ndng chSc chln ldm

cho b6t dQng sAn dAu tu t4o ralqi ich kinh t6 trong tuong lai nhiAu hcm mric ho4t dQng dugc

ddnh giSban dAu thi dugc ghi tdng nguy6n giabetdQng san dAu tu.

fhi b6t dQng sin dAu tu ducrc b6n, nguy6n gia vd kh6u hao lfiy ke duoc x6a s6 vd U6t t<y

khoan lai, 16 nAo ph6t sinh d6u dugc h4ch to6n vdo thu nhflp hay chi phf trong kj'.

hqp c6 ghi chil d6ng tidn khdc)

Thdri gian khdu hao (nim)

05-25 ndm

03-10 ndm '

06-10 ndm

03-10 ndm

04-10 ndm

Bdng thuyilt minh ndy ld mlt b0 phdn kh6ng thd tdch rdi crta Bdo cdo tdi chinh dtryc dinh kbm l0