Mdu CBTT/SGDHCM-06

(Ban hanh kern theo Quyit dinh sd 07/2013/QD-SGDHCMngay 24/07/2013 cua

TGD SGDCK TPHCMvi Quy chi Cong bd thong tin tgi SGDCK TPHCM)

C O N G H O A X A H O I C H U N G H I A V I E T N A M

Doc lap - Tu do - Hanh phuc

Thanh pho Ho Chi Minh, ngay 20 thdng 01 nam 2017

Kinh gm: - UY BAN C H L T N G K H O A N N H A NlTOfC - sd GIAO DICH CHlTNG KHOAN TP. HO CHI MINH

Cong ty: CONG TY CO PHAN B O T G I A T L I X

Ma chung khoan: L I X Dia chi tru so chinh: So 3, Duong s6 2, KP4, P. Linh Trung, Q. Thu Due, TP.HCM Loai cong bo thong tin: 024 gio •72gid Dbat thuong Dtheo yeu cau 0dinh ky: Noi dung thong tin cong bo (*):

Cong ty Co phan Bot giat LIX xin tran trong thong bao toan van: - Bao cao tai chinh Quy 4/2016 va nam 2016

r r

- Giai trinh bien dong ket qua kinh doanh Quy 4/2016 Thong tin nay da dugc cong bo tren trang thong tin dien tu cua Cong ty vao ngay

20/01/2017 tai duong dan wwwJixco.com ciia Cong ty. Chiing toi xin cam ket cac thong tin cong bo tren day la dung su that va hoan

toan chiu trach nhiem truoc phap luat ve noi dung cac thong tin da cong bo.

UY QUYEN CBTT

£)oan Thi Tarn

TAP D O A N H O A C H A T V I E T N A M

C O N G T Y CO P H A N B O T G I A T L I X

S6:01/2017/CBTT-HDQT V/v: CBTT BCTC Quy 4/2016 va gidi trinh biin dong KQKD Quy 4/2016

CQNG HOA XA HOI C H U NGHIA V I E T NAM Doc lap - T y do - Hanh phiic

CONG T Y CO PHAN BOT G I A T L I X Ma so thue: 0301444263

TP. H6 ChiMinh, ngay 18 thdng 01 nam 2017 So: 01/2017/CV-HDQT V/v: Giai trinh bien dong K Q K D quy 4/2016

Kinh sai: - U Y B A N C H L T N G K H O A N N H A N I T O G

- Sd G I A O D I C H C H I T N G K H O A N T P . H C M

- Can cu Thong tirl55/2015/TT-BTC ngay ban hanh ngay 06/10/2015 ve viec huong dan cong bo thong tin tren thi truong chung khoan .

Nay Cong Ty C6 Ph^n Bot Giat Lix (Ma CK : LIX ) giai trinh biin dong ket qua kinh doanh tren bao cao tai chinh quy IV/2016 so vai quy IV/2015 nhu sau :

• Nguyen nhan : Do quy IV/2015 cong ty c6 thu nhap khac la tien ho trg di dai chi nhanh tai dia chi 233 , Nguyen Trai, Quan Thanh Xuan , TP.Ha Noi vai so tien 53 ty dong .

- Cac ITnh virc khac ciia cong ty khong c6 bien dong Ion .

Tran trong kinh chao.

- Lgi nhuan sau thul quy IV/2016 : 36,59 ddng . - Lgi nhuan sau thue quy IV/2015 : 82,99 ddng . - Lgi nhuan giam : 46,40 t^ d6ng , t i le giam 55,91%

Noi nhan:

Nhu tren

Luu.

CONG TY CO PHAN BOT GIAT LIX So 3 dxidng so 2, KP4, P. Linh Trung, Q.Thu Dufc, TpHCM, VN

DT: (08) 38966803 - 38964072 FAX: (84.8) 38967522 Email : P.ketoan@llxco.com Website : www.lixco.com

BAO CAO TAI CHINH NAM 2016

(TOAN CONG TY)

Dffn vi bao cao : C 6 N G T Y C O PHAN B O T G I A T L I X (T6ng hop) M i u s6 B O l - D N

Dia Chi: K P 4, P.Linh Trung, Q.Thu Due, TP. H C M Ban hanh theo Thong t u s6 200/2014/TT - B T C Ngay 22/12/2014 cua Bo Tai Ch inh

B A N G C A N D O I K E T O A N Ngay 31 thang 12 nam 2016

Don vj t inh: V N D

T A I S A N Ma so

Thuyet minh

So cuoi ky Sd d3u nam

A . T A I S A N N G A N H A N

I . T ien va cac khoan tirong dmmg ti^n

1 0 0

1 1 0 V . l

418.998.169.292

128.261.720.839

527.500.067.126

245.600.303.279

l . T i d n 111 8.261.720.839

2. Cac khoan tuong duoTig t i en

I L Dau tir tai chinh ng^n han

1. Chung khoan k inh doanh

2. Dir phong giam gia chung khoan k i n h doanh (*)

3. Dau t u nam g i u den ngay dao han

I I I . C a c khoan phai thu ngan ban

111 120

120.000.000.000

JO .600 .303 .27^

225.000.000.000

12 \ 122

1. Phai thu ngan han cua khach hang

2. Tra truac cho ngua i ban ngan han

3. Phai thu ngi bp ngan han

4. Phai thu theo tien do ke hoach hop dong xay d img

5^Phai thu ve cho vay ngan han

6. Phai thu ngan han khac

m no

\32_ \33

_134

135

V .2

108.071.350^672

1 0 ^ 4 7 5 . 0 0 4 7 3 4

1.559.399.625

102.126.308.644

86.381.673.230

14.598.731.993

136 V.3 1.036.946.313 1.145.903.421

7. p i r phong phai thu ngan han kho do i (*)

8. Tai san thieu cha x u ly

I V . Hang ton kho

1. Hang.ton kho

137

139 140

2. Du- phong giam gia hang t6n kho (*)

y ^ T a i san ngan han khac

1. Chi phi tra truoc n g i n han

U l

J 49

1 5 0

151

V.4

139.426.422.610

139.426.422.610

146.630.824.109

146.630.824.109

43.238.675.171 33.142.631.094

V.8a 11.252.000

2. Thue G T G T dugc khau tr ir 152 43.227.423.171

_ 320.985.724

32.821.645.370

3. Thue va cac khoan khac phai t hu N h a nuac

4. Giao djchjTiua ban lai trai phieu ch inh phu

5. Tai san ngSn han khac

B. T A I S A N D A I H A N

I. Cac khoan phai thu dai han

1 .Phai thu dai han cua khach hang

1^3 154

155

2 / r r a truoc cho ngudi ban dai han

3. Von kinh doanh a dan v i trirc thuoc

'1. Phmthu bp dai han

5. Phai thu ye cho vay dai han

200

210

211

212

2\3 2\4 215

361.511.614.089 264.601.973.094

Trang 1

Don vj bao cao : C 6 N G TY CO PHAN BOT GIAT LIX (T6ng hop) Mau s6 BOl-DN Dja chi: KP 4, P.Linh Trung, Q.Thu Due, TP. HCM Ban hanh theo Thong tu s6 200/2014/TT - BTC

Ngay 22/12/2014 cua Bo Tai Chinh BANG CAN DOI KE TOAN

Ngay 31 thang 12 nam 2016 Don vj tinh: VND

TAI SAN Ma s6

Thuyet minh So cu6i ky So d iu nam

6. Phai thu dai han khac 216 - -7. Du phong phai thu dai han kho doi (*) 219 - -IL Tai san cd djnh 2 2 0 2 8 0 . 4 6 4 . 9 2 5 . 9 6 8 1 8 7 . 8 8 0 . 2 5 3 . 7 5 5 1. Tai san c6 dinh huu hinh 221 V.6 248.936.473.427 155.539.254.586 - Nguyen gid 222 360.2i93n.097 253.470.919.726 - Gid tri hao mdn luy ki (*) 223 (111.302.858.670) (97.931.665.140)

2. Tai san c6 djnh thue tai chinh 224 - -

- Nguyen gid 225 - -- Gid tri hao mdn luy ki (*) 226 - -

3 . Tai san c6 dinh v6 hinh 227 V.7 31.528.452.541 32.340.999.169 - Nguyen gid 228 37.912.696.300 37.912.696.300 ~ Gid tri hao mdn luy ke (*) 229 (6.384.243.759) (5.571.697.131) III. Bat dong san dau tir 2 3 0 - -

- Nguyen gid 231 - -

- Gid tri hao mdn luy ke (*) 232 - -

IV. Tai san do* dang d^i han 2 4 0 - 4 0 9 . 5 6 0 . 6 6 3 1. Chi phi san xuat, kinh doanh da dang dai han 241 2. Chi phi xay dung ca ban da dang 242 V.5 - 409.560.663 V. Dau tu tai chinh dai han 2 5 0 5 5 . 0 0 0 . 0 0 0 . 0 0 0 5 5 . 0 0 0 . 0 0 0 . 0 0 0 1. Dau tu vao cong ty con 251 - -2. Dau tu vao cong ty lien doanh, lien kSt 252 55.000.000.000 3. Dau tu gop v6n vao dcm vi khac 253 55.000 .000.000 -

4. Du phong dau tu tai chinh dai han (*) 254 -

5. Dau tu nam giu" den ngay dao ban 255 - -

VI. Tai san dai han khac 2 6 0 2 6 . 0 4 6 . 6 8 8 . 1 2 1 2 1 . 3 1 2 . 1 5 8 . 6 7 6 1. Chi phi tra truac dai ban 261 V.8b 22.001.370.621 17.048.064.473 2. Tai san thue thu nhap hoan lai 262 V.14 4 .045 .317 .500 4.264.094.203 3. Thiet b j , vat t u , phu tung thay thI dai han 263 -4. Tai san dai han khac 268 _

T O N G C O N G T A I SAN 2 7 0 7 8 0 . 5 0 9 . 7 8 3 . 3 8 1 7 9 2 . 1 0 2 . 0 4 0 . 2 2 0

Trang 2

Dcm vi b^o cao : C 6 N G TY CO PHAN BQT GIAT LIX (T6ng hffp) Miu s6 BOl -DN Dia chi: KP 4, P.Linh Trung, Q.Thu Dire, TP. HCM Ban hanh theo Thong tu s6 200/2014/TT - BTC

Ngay 22/12/2014 cua Bo Tai Chinh

BANG CAN DOI KE TOAN Ngay 31 thang 12 nam 2016

N G U O N V O N Ma s6 Thuyet

minh So cuoi ky So dau nam C. N Q P H A I T R A 3 0 0 3 2 9 . 3 4 2 . 6 7 5 . 3 7 7 3 3 9 . 3 4 1 . 8 0 2 . 1 2 7 I. Ngr N G A N H A N 3 1 0 3 0 1 . 4 0 9 . 6 4 0 . 9 2 6 3 0 1 . 4 2 8 . 5 1 7 . 9 5 0 1. Phai tra nguai ban ngan ban 311 V.IO 140.359.985.705 90.121.438.746 2. Ngucfi mua tra tien trucfc ngSn han 312 12.096.751.463 3.025.060.373 3. Thue va cac khoan phai nop Nha nude 313 V. l l -13.442.783.448 27.526.730.960 4. Phai tra nguai lao dong 314 39.448.206.864 41.949.305.226 5. Chi phi phai tra ngin ban 315 V.12 11.889.095.072 19.382.246.378 6. Phai tra noi bo ngin ban 3 1 6 - -

7. Phai tra theo ti8n dp k6 hoach hop d6ng xay dung 317 - -8 . Doanh thu chua thuc hien ngin ban 318 - 0 9 . Phai tra ngin ban khdc 319 V.13a 6.383.417.936 1.905.606.909 10. Vay va na thue tai chinh ngin ban 320 V.9 71.657.556.080 111.111.864.900 11. Du phong phai tra ngin ban 321 -12. Quy khen thuang, phuc lai 322 6.131.844.358 6.406.264.458 13. Quy binh on gia 323 - -14. Giao dich mua ban lai trai phieu Chinh phu 324 _

I L N 0 D A I H A N 3 3 0 2 7 . 9 3 3 . 0 3 4 . 4 5 1 3 7 . 9 1 3 . 2 8 4 . 1 7 7 1. Phai tra ngu&\n d^i han 331 V.IO 23.544.983.601 33.552.983.601 2. Nguofi mua tra tien truac dai ban 332 _ _

3. Chi phi phai tra dai han 333 -4. Phai tra npi bp vh v6n kinh doanh 334 _ _

5. Phai tra npi bp dai ban 335 _ _

6. Doanh thu chua thuc hien dai han 336 _

7. Phai tra dai ban khac 337 V.13b 4.388.050.850 4.360.300.576 8. Vay va no thue tai chinh d^i han 338 9 . Trai phieu chuyen d6i 339 _

10. C6 p h i k u u d a i 340 _ _

11. Thue thu nhap hoan lai phai tra 341 _ _

12 . Du phong phai tra dai ban 342 - _

13 . Quy phat tridn Ichoa hpc va cong nghd 343 - -

Trang 3

Dcm vj bao cao : C 6 N G TY C O P H A N BQT GI^T LIX (T6ng hpp) Dja chi: KP 4, P.Linh Trung, Q.Thu Dire, TP. H C M

M S U SO BOl-DN Ban hanh theo Thong tu s6 200/2014/TT - BTC

Ngay 22/12/2014 cua BQ Tai Chinh

BANG CAN DOI KE TOAN Ngay 31 thang 12 nam 2016

NGUON V 6 N M 3 so Thuyet

minh So cuoi ky So dau nam D. VONCHUSdHtru 4 0 0 4 5 1 . 1 6 7 . 1 0 8 . 0 0 4 4 5 2 . 7 6 0 . 2 3 8 . 0 9 3 L VONCHUSdHlTU 4 1 0 V . 1 5 4 5 1 . 1 6 7 . 1 0 8 . 0 0 4 4 5 2 . 7 6 0 . 2 3 8 . 0 9 3 1. V6n gop cua chu so hiJu 411 324.000.000.000 216.000.000.000 - Co phieu pho thong c6 quySn biiu quy8t 411a 324.000.000.000 216.000.000.000 - Co phieu mi dai 411b

2. Thang du von c6 phkn 412 - -

3. Quyen chon chuyin d6i trai phiiu 413 4. V6n khac cua chu so huu 414 - -

5. C6 phi6u quy ( *) 415 - -

6. Chenh lech danh gia lai tai san 416 _ -

7. Chenh lech ty gia h6i doai 417 - -

8. Quy dau tu phat tri§n 418 6.343.199.015 60.329.733.015 9. Quy b6 trg sip x8p doanh nghiep 419 10. Quy khac thuoc v6n chu so hOu 420 _ _

11. Lgi nhuan sau thu6 chua phan ph6i 421 120.823.908.989 176.430.505.078 - LNST chua phan ph6i luy kk dSn cu6i ky truac 421a 28.312.550.078 176.430.505.078 - LNST chua phan ph6i ky n^y 421b 92.511.358.911

12. Ngu6n v6n dku tu XDCB 422 _ -

II. NGUON KINH PHI VA Q U Y KHAC 4 3 0 0 0 1. Nguon kinh phi 431 - -

2. Ngu6n kinh phi da hinh t h ^ h TSCD 432 _

TONG CONG NGUON VON ( 4 4 0 = 3 0 0 + 4 0 0 ) 4 4 0 7 8 0 . 5 0 9 . 7 8 3 . 3 8 1 7 9 2 . 1 0 2 . 0 4 0 . 2 2 0

Trang 4

Dvi bao cao : Cong ty Co phan Bot giat Lix Dia chi: P . Linh Trung, Quan Thu Due

Tong hop

Mau so B 02 - D N

( Ban hanh theo Thong tir s6 200/2014/TT-BTC

Ng^y 22/12/2014 cua BO T^i Chinh )

B A O C A O K E T Q U A H O A T D Q N G K I N H D O A N H

Q U I I V N A M 2016

Don vi tinh : dong

CHI T I E U MA SO

T H U Y E T MINH

QUi IV/2016 L U Y K E Tir DAU NAM DEN CUOI

QUI NAY MA SO

T H U Y E T MINH

NAM NAY NAM T R U O C NAM NAY NAM T R U O C

1 2 3 4 5 6 7

1. Doanh thu ban hang va cung cSp djch vu

01 VI. 1 519.518.848.439 497.533.851.146 1.986,047.243,323 1.780.132.883.705

2. Cdc khoan giam tru- doanh thu 02 VI.2 7.452.555.633 6.478.344.679 32.743.275.482 22.828.140.584

3. Doanh thu thuan ve ban hang \h cung cip djch vu (10 = 01- 02)

10 VI.3 512.066.292.806 491.055.506.467 1.953.303.967.841 1.757.304.743.121

4. Gia von hang ban 11 VI.4 411.320.286.243 387,303.299.449 1.549,219,647.828 1.384.712.285.372

5. Lo'i nhuan gop ve ban hang va cung cap djch vu( 20 = 10-11)

20 100.746.006.563 103.752.207.018 404.084.320.013 372.592.457.749

6. Doanh thu boat dgng tai chinh 21 VI.5 1.999.692,804 2.961.526.259 9.371,134.241 10.326.699.234

7. Chi phi tai chinh 22 VI.6 1.577.221.203 2.059.418.722 5.235.001.334 4.232.666.940

Trong do: Chi phi lai vay 23 1.078.726.430 701.149.668 4.479.770.921 1.344.922.275

8. Chi phi ban hang 25 VI.9 44.145.969,685 38.580.918.415 189.734.076.254 153.509.604.142

9. Chi phi quan ly doanh nghiep 26 VI.9 9.849.076.634 12.292.789.204 39.386.676.550 45.900.947.627

10. Lo'i nhuan thuan tii' boat dong kinh doanh { 30 = 20+(21-22) - 30 47.173.431,845 53.780,606.936 179.099,700.116 179.275.938.274 (25+26)}

11. Thu nhapkhac 31 VI.7 28.030.000 53,166.298.594 19.012.708.068 54.114.953.756

12. Chiphikhac 32 VI.8 35.176.416 63.705.992 40.167.325 367.297.896

13, Lpi nhuan kh^c (40 = 31-32 ) 40 (7.146.416) 53.102.592.602 18.972.540.743 53.747.655.860

14, Tong lo'i nhuan ke toan truoc thul(50 = 30 + 40)

50 47.166.285.429 106.883.199.538 198.072.240,859 233.023.594.134

15. Chi phi thue TNDN hien hanh 51 VI . 11 10.360.914.159 25.227.822.035 40.542.105.245 52.978.708.846

16, Chi phi thu§ TNDN hoan lai 52 VI. 12 218.776.703 (1.333.202.255) 218.776.703 (1.333.202.255)

17. Loi nhuan sau thulthu nhap doanh nghiep (60=50-51-52)

60 36.586.594.567 82.988.579.758 157.311.358.911 181.378.087.543

18. Lai CO- ban tren c6 pbilu (*) 70 741 1.990 4.467 5.027

19. L5i suy giam tren c6 phieu (*) 71

NgUCTi lap,

Pham Thj Kim H6ng

K T T , Lap, ngay 18 thang 01 nam 2016

^ 'T io^o i f ' "^^ I' Tong Giam doc,

Trang 5

Do-n vi bao cao : Cong ty Co phkn Bot giat Lix Dia chi: Phyong Linh Trung, Quan Thu Due,

TONG HOP

Mau so B 03 - DN ( Ban hanh theo Thong tu s6 200/2014/TT-BTC

Ngay 22/12/2014 cua Bo Tai Chinh )

BAO CAO LlTU CHUYEN TIEN TE (Theo phirong phap gian tiep )

NAM 2016

CHI TIEU Ma s6

Thuyet minh Ky nay Ky truo'c

1 2 3 4 5 I. Luu chuyen tien tu* boat dong kinh doanh 1. Lai nhuan trir&c thui 01 198.07Z240.859 233.023.594.134 Z t>ieu chinh cho cac khoan - Khau hao TSCD 02 V . 7 , 8 22.614.715.473 17.616.815.283 - Cac khoan du phong 03 - Lai , 16 chenh lech ty gia h6i doai do danh gia lai cac khoan

muc tien te c6 goc ngoai te 04 111.240.094 565.704.316 - Lai , 16 tu hoat dong dau tu 05 (8.696.487.679) (8.683.075.028) - Chi phi lai vay 06 4.479.770.921 1.344.922.275 - Cac khoan dieu chinh khac 07

5. Lgti nhuan tit hoat dgng kinh doanh trit&c thay 08 216.581.479.668 243.867.960.980 doi von lim dong - Tang , giam cac khoan phai thu 09 (30.190.857.736) 12.623.272.345 - Tang, giam bang ton kho 10 7.204.401.499 (26.403.866.849) - Tang, giam cac khoan phai tra (kh6ng ke lai vay phai tra , 11 5.450.563.893 40.022.324.910

thu§ thu nhap doanh nghiep phai nop ) - Tang, giam chi phi tra truac 12 (4.643.572.424) 51.595.753 - Tang giam chung khoan kinh doanh 13 - Tien lai vay da tra 14 (560.607.233) (1.005.320.749) - Thue thu nhap doanh nghiep da n6p 15 V.12 (55.409.013.121) (36.400.311.633) - Tien thu khac tu hoat dgng kinh doanh 16 0 - Tien chi khac cho hoat dong kinh doanh 17 (18.774.269.100) (9.322.478.492)

Litu chuyen tien thuan tit hoat dong kinh doanh 20 119.658.125.446 223.433.176.265

II. Luu chuyen tien tu hoat dong dau tir 1. Txhn chi d6 mua sim , xay dung TSCD va cac tai san 21 V . 7 , 8 (66.213.214.845) (36.071.740.696)

dai han khac 2. Tien thu tu thanh ly , nhugng ban TSCD va cac tai san 22 854.854.899 281.354.546 dai han khac

Trang 6

CHI TIEU Ma so

Thuyet minh Ky nay Ky tru'O'c

1 2 3 4 5 3. Tien chi cho vay , mua cac cong cu ng cua dan vi khac 23 V.2 4. Tien thu hoi cho vay , ban lai cac cong c\ ng cua don vi khac 24 0 35.000.000.000 5. Tien chi dau tu gop v6n vao don vi khac 25 0 (55.000.000.000) 6. Tien thu hoi dau tu gop von vao don vi khac 26 7. Tien thu lai cho vay , c6 tuc va Igi nhuan dugc chia 27 8.182.766.113 8.334.393.800

Litu chuyin tiin thuhn tie hoat dong dau tit 30 (5Z175.593.833) (47.455.992.350)

III. Luu chuyen tien tir boat dong tai chinh 1. Tien thu tu phat hanh c6 phieu , nhan von gop cua chii sa huu 31 2. Tien tra lai von gop cho cac chu sa hihi , mua lai c6 phieu 32 cua doanh nghiep da phat hanh 3. Tien thu tu di vay 33 V.IO 142.007.524.508 254.536.567.425 4. Tien chi tra ng goc vay 34 V.IO (181.436.218.759) (219.589.182.365) 5. Tien chi tra ng goc thue tai chinh 35 6. Co tuc , Igi nhuan da tra cho chu sa hihj 36 (140.400.000.000) (86.400.000.000)

Litu chuyen tien thuan tit hoat dong tai chinh 40 (179.828.694.251) (51.452.614.940) Lull chuyin tien thuan trong ky ( 50 = 20 + 30 + 40 ) 50 (117.346.162.638) 124.524.568.975 Tien va tuong duong tien dau ky 60 245.600.303.279 J21.087.860.324 Anh huang cua thay doi ty gia hoi doai quy doi ngoai t? 61 7.580.198 (12.126.020) Tien va tuong duong tien cuoi ky ( 70 = 50 + 60 + 61 ) 70 V.l 128.261.720.839 245.600.303.279

L a p , ngay 18 thang 01 nam 2017

Trang 7

DOTI vi bao cao : Cong Ty C6 Phan Bot Giat Lix Miu s6 B 0 9 - D N

Dia chi : Phirong Linh Trung, Quan Thu Due, (Ban h^nh theo Thong tu s6 200/2014/TT-BTC T O N G HQ'P Ngay 22/12/2014 cua Bp Tai Chinh )

BAN THUYET MINH BAO CAO TAI CHINH NAM 2016

1. Dac diem boat dong cua doanb ngbiep : 1 . Hinh thuc so huu von : Cong ty c6 phan, trong do nha nuac giir 5 1 % von. 2 . LTnh vuc kinh doanh : San xuat va thuang mai.

3 . Nganh nghe kinb doanh : Cong ngbiep san xuat cac chat tay rira tong hop va my pham, san xuat va kinh doanh cac loai hoa chat , bao b i ; kinh doanh xuat nhap khau ; kinh doanh bat dong san .

4. Chu ky san x u a t , kinb doanh tbong thuong 5. Dac diem boat dong cua doanh nghiep trong nam tai chinh c6 anh huang den Bao cao tai chinh 6. Cau triic doanh ngbiep

- Danh sach cac don vi true thuoc khong c6 tu each phap nhan hach toan phu thuoc . + Ten : Chi nhanb Cong Ty C6 Phan Bot Giat Lix Dia chi : 233 Nguyen Tra i , Phuong Thugng Dinh , Quan Thanh Xuan , TP.Ha Noi + Ten : Chi nhanb Cong Ty C6 Pb^n Bot Giat Lix tai Binh Duong Dia chi : A6 - A12 KCN Dai Dang , Phuang Phu Tan , TP. Thu D 4 U Mot , Tinh Binh Duong + Ten : Cong Ty C6 Phan Bot Giat Lix - Cbi nhanb tai BSc Ninb Dia chi : L6 II - 1.1, KCN Qu^ V6 2 , XaNgoc Xa , Huyen Qu6 Vo , Tinh Bic Ninh + Ten : Cong Ty C6 Fhkn Hot Giat Lix - VPDD Tai TP .HCM Dja chi : LD -02.05, Toa nlia Lexington , 67 Mai Chi Tho , P. An Phu , Quan 2 , TP.HCM

n . Ky ke toan , don vi tien te su dung trong ke toan : 1 . Ky ke toan nam : bat dau tu ngay 01/01 va ket thuc vao ngay 31/12 2 . Don vi tien te sir dung trong ke toan : dong VN HL Chuan muc va Che do ke toan ap dung : 1 . Che do ke toan ap dung : Che do ke toan doanh nghiep Viet Nam

2 . Tuyen bo ve viec tuan thii Chuan muc ke toan va Che do ke toan Viet Nam

Bao cao tai chinh dam bao da tuan thu yeu can cua cac Chuan muc k^ toan va Ch^ do ke toan doanh nghiep

Viet Nam dugc ban hanh theo Thong tu s6 200/2014/TT - BTC ngay 22/12/2014 cua Bo Tai Chinh cung nhu

cac Thong tu huang dan thuc hien Chuan muc va Ch§ do k6 toan cua Bo Tai Chinh trong viec lap Bao cao

tai chinh Trang 8

IV . Cac chinh sach ke toan ap dung : 1. Nguyen tac chuyen doi Bao cao tai chinh lap bang ngoai te sang Dong Viet Nam : khong co 2. Cac loai ty gia hoi doai ap dung trong ke toan : ty gia giao dich thuc te va ty gia ghi so ke toan . 3. Nguyen tac ghi nhan cac khoan tien va cac khoan tuong duong tien :

- Tien va cac khoan tuoiig duong tien bao gom tien mat , tien giri ngan hang , tien dang chuyen va cac khoan dau tu ngan han co thai han thu hoi hoac dao han khong qua 03 thang ke tu ngay mua , de dang chuyen doi thanh

mot lugng tien xac djnh ciing nhu khong co nhieu rui ro trong viec chuyen doi thanh tien - Tien gui ngan hang la tien gui khong ky han

4. Nguyen tac ke toan no* phai thu : - Ng phai thu thuang mai va cac khoan phau thu khac dugc ghi nhan theo hoa dan , chung tu .

5. Nguyen tac ghi nhan hang ton kho : - Nguyen tac ghi nhan hang ton kho : Gia thuc te . - Phuong phap tinh gia tri hang ton kho : Binh quan gia quyen. - Phuang phap hach toan hang ton kho : ke khai thuang xuyen . - Phuang phap lap du phong giam gia hang ton kho :

6. Nguyen tac ghi nhan va cac khau hao TSCD , TSCD thue tai chinh va bat dong san dau tu*: - Nguyen tac ghi nhan TSCD( hiju hinh , v6 hinh , thue tai chinh ) :

Nguyen gia = Gia mua (truac VAT) + Thue (neu co) + Chi phi - Phuang phap khau hao TSCD huu hinh , v6 hinh , thue tai chinh : Theo phuang phap duong thang.

7. Nguyen tac ke toan thue TNDN hoan la i : - Thue thu nhap hoan lai la khoan thue thu nhap doanh nghiep se phai nop hoac se dugc hoan lai do chenh lech

tarn thai giiia gia trj ghi so cua tai san va ng phai tra cho muc dich Bao cao tai chinh va cac gia tri dung cho muc dich thue . Thue thu nhap hoan lai phai tra dugc ghi nhan cho tat ca cac khoan chenh lech tam thai chiu thue . Tai san thue thu nhap hoan lai chi dugc ghi nhan khi chac chan trong tuang lai se co Igi nhuan tinh thue de su dung nhijng chenh lech tam thai dugc khau tru nay.

- Gia tri ghi so cua tai san thue thu nhap doanh nghiep hoan lai dugc xem xet lai vao ngay ket thuc nam tai chinh va se dugc ghi giam den muc dam bao chac chan co du Igi nhuan tinh thue cho phep Igi ich cua mot phan hoac toan bo tai san thue thu nhap hoan lai dugc su dung . Cac tai san thue thu nhap doanh nghiep hoan lai chua dugc ghi nhan truac day dugc xem xet lai vao ngay kk thuc nam tai chinh va dugc ghi nhan khi chic chin co du Igi nhuan tinh thue de CO the su dung cac tai san thue thu nhap hoan lai chua ghi nhan .

- Tai san thue thu nhap hoan lai va thue thu nhap hoan lai phai tra dugc xac dinh theo thue suat du tinh se ap dung cho nam tai san dugc thu hoi hay ng phai tra dugc thanh toan dua tren cac muc thue suat co hieu lire tai ngay ket thuc nam tai chinh . ThuS thu nhap hoan lai dugc ghi nhan trong Bao cao kk qua hoat dong kinh doanh tru khi lien quan den cac khoan muc dugc ghi thing vao von chu sa huu khi do thul thu nhap doanh nghiep se dugc ghi thing vao von chu sa hCru.

Trang 9

8. Nguyen tac ke toan chi phi tra tru'O'c : - Cong cu , dung cu : dugc phan bo vao chi phi theo phuang phap duang thing v6i thai gian phan bo khong

qua 02 nam - Tien thue dat; dugc phan bo theo thai han thue quy dinh tren hgp dong thue dat

9. Nguyen tac ghi nhan chi phi phai tra - Dugc ghi nhan dua tren cac uac tinh hgp ly wk s6 tien phai tra cho cac hang hoa , djch vu da su dung .

10. Nguyen tac ghi nhan von chu so* hiru : - Von dau tu cua chu sa hiJu dugc ghi nhan theo so thuc te da dau tu cua cac co dong . - Nguyen tac ghi nhan chenh lech ty gia - Nguyen tac ghi nhan Igi nhuan chua phan phoi.

11. Nguyen tac va phuong phap ghi nhan doanh thu : - Doanh thu ban hang hoa , thanh pham : dugc ghi nhan khi phan Ian rui ro va Igi ich gan lien viec sa hu'u

cung nhu quyen quan ly hang hoa , thanh pham do dugc chuyen giao cho nguai mua , va khong con ton tai yeu to khong chac chan dang ke lien quan den viec thanh toan tien , chi phi kem theo hoac kha nang hang ban bj tra la i .

- Doanh thu cung cap djch vu : dugc ghi nhan khi khong con nhiing yeu to khong chac chan dang ke lien quan den viec thanh toan tihn hoac chi phi kem theo . Truong hgp dich vu dugc thuc hien trong nhieu ky ke toan thi doanh thu dugc ghi nhan can cu vao ty le dich vu hoan thanh tai ngay ket thuc nam tai chinh. 12. Cac nguyen tac va phu-ong phap ke toan khac. V. Thong tin bo sung cho cac khoan muc trinh bay trong Bang can doi ke toan

(Don vj tinh : dong) 1. Tien Cuoi ky 31.12.16 Dau nam 01.01.16

- Tien mat 675.511.040 887.778.800 + Tikn mat VND 371.787.500 738.172.000 + Tien mat ngoai te (USD) (^) 303.723.540 149.606.800

- Tien gvi ngan hang khong ky han 7.586.209.799 19.712.524.479 + Tiln gui VND 7.252.644.753 8.332.630.459 + Ti8n gui ngoai te (USD) (**) 333.565.046 11.375.333.058 + Tikn gui ngoai te (EUR) (***) 0 4.560.962

- Tien dang chuyen 0 - Tien goi ngan hang co ky han 120.000.000.000 225.000.000.000

+ Tien gai VND 120.000.000.000 225.000.000.000 Cong 128.261.720.839 245.600.303.279

(^) USD 13,374.00 (**) USD 14,686.41 (***) EUR 0.00 Trang 10

2. Phai thu cua khach hang Cuoi ky 31.12.16 Dau nam 01.01.16 a . Phai thu cua Idiach hang ngan han 105.475.004.734 86.381.673.230

- Cty TNHH Dich Vu EB 9.770.123.663 13.685.300.715

- Lien Hiep HTX TM TP.Ho Chi Minh 36.389.382.210 26.190.297.051 - Cty TNHH San Xuat Hoang Nam 10.810.800.000 4.365.517.562

- Cty TNHH MM Mega Market ( Viet Nam ) 14.959.896.914 6.549.337.422 - Toyotsu Chemiplas Corporation 10.665.937.949 13.874.868.464 - Cac khach hang khac 22.878.863.998 21.716.352.016 b . Phai thu ciia khach hang la cac ben lien quan 0 0 Khong phat sinh 0 0

3 . Phai thu khac Cuoi ky 31.12.16 Dau nam 01.01.16

3 . Phai thu khac Gia tri Du phong Gia tri Du phong a. Ng^n ban 1.036.946.313 0 1.145.903.421 0 - Ky cugc , ky quy 808.623.660 0 41.000.000 0 - Tam ung 0 0 0 0 - Phai thu khac 228.322.653 0 1.104.903.421 0 b. Dai ban 0 0 0 0 - Ky cugc , ky quy 0 0 0

4. Hang ton kho :

Cuoi ky 31.12.16 Dau nam 01.01.16

4. Hang ton kho : Gia goc Du* phong Gia goc Du* phong

- Hang mua dang di duong 7.332.652.940 0 10.463.518.800 0 - Nguyen lieu, vat lieu 78.337.800.115 0 69.052.763.089 0 - Cong cu, dung cu 821.266.720 0 2.092.524.553 0 - Chi phi SX , KD do dang 216.286.265 0 257.831.317 0 - Thanh pham 43.076.979.218 0 55.026.571.032 0 - Hang hoa 2.317.472.806 0 2.413.650.772 0 - Hang hoa bat dong san 7.323.964.546 7.323.964.546

Cong 139.426.422.610 0 146.630.824.109 0

Trang 11

- Gia Iri liang ton klio ur dong , kem , mat piiam cliat kliong co kha nang tieu thu tai thai diem cuoi ky ; Nguyen nhan va huang xtr ly doi vai hang t6n kho u dong , kem , m4t phim c h i t ; - Gia tri hang t6n kho dung dk th§ chap , c im co bao dam cac khoan ng phai tra tai thai diem cu6i ky - Ly do din den viec trich lap them hoac hoan nhap du phong giam gia hang tdn kho

5. Tai san do* dang dai han : Cuoi ky 31.12.2016 Dau nam 01.01.2016

a. Xay dung ca ban d a dang 0 409.560.663 + Khac 0 409.560.663

Cong 0 409.560.663

6. Tang giam TSCD hiru hinh

Khoan muc Nh^ ciia vat kien true

May m6c thiSt bj

Phuong tien van tai

Thilt bj d.cu quan ly

TSCD huu hinh

khac T6ng cong

Nguyen gia So du dau nam 1 1 5 . 4 0 8 . 2 2 8 . 8 3 6 1 2 2 3 6 4 . 9 4 8 . 5 8 0 1 2 . 0 2 5 . 8 8 0 . 6 5 2 3.671.861.658 2 5 3 . 4 7 0 . 9 1 9 . 7 2 6

- Mua trong nam 41.553.510.258 52.888.841.370 1.980.000.000 1.279.262.000 9 7 . 7 0 1 . 6 1 3 . 6 2 8

- Dku tu XDCB hoan thanh 11.388.041.799 5.263.502.259 846.230.000 1 7 . 4 9 7 . 7 7 4 . 0 5 8

- Thanh ly , nhugng ban 3.267.368.248 4.663.195.085 199.523.810 300.888.172 8 . 4 3 0 . 9 7 5 . 3 1 5

So d v cuoi nam 1 6 5 . 0 8 2 . 4 1 2 . 6 4 5 1 7 5 . 8 5 4 . 0 9 7 . 1 2 4 1 4 . 6 5 2 . 5 8 6 . 8 4 2 4 . 6 5 0 . 2 3 5 . 4 8 6 0 3 6 0 . 2 3 9 . 3 3 2 . 0 9 7

Gia trj hao mon Ifiy ke 0

So dir dau nam 4 0 . 2 2 4 . 2 2 1 . 8 1 4 4 9 . 4 1 3 . 1 5 3 . 5 9 2 6 . 1 9 9 . 1 3 9 . 7 2 5 2 . 0 9 5 . 1 5 0 . 0 0 9 97.931.665.140

- Khiu hao trong nam 7.847.899.838 12.368.176.096 1.193.386.903 392.706.008 21.802.168.845

- GTCL thanh ly , nhugng ban 0

- Thanh iy , nhugng ban 3.267.368.248 4.663.195.085 199.523.810 300.888.172 8 . 4 3 0 . 9 7 5 . 3 1 5

So du cuoi nam 4 4 , 8 0 4 . 7 5 3 . 4 0 4 57.118.134.603 7 . 1 9 3 . 0 0 2 . 8 1 8 2 . 1 8 6 . 9 6 7 . 8 4 5 111 .302 .858 .670

Gia tri con lai 0

- Tai ngay dau nam 75.184.007.022 72.951.794.988 5.826.740.927 1.576.711.649 155.539.254.586 - Tai ngay cuoi nam 120.277.659.241 118.735.962.521 7.459.584,024 2.463.267.641 248.936.473.427

- Gia tri con lai cuoi nam cua TSCD hiju hinh dung de the chap , cam co dam bao cac khoan vay : - Nguyen gia TSCD hiiu hinh cuoi nam da khau hao het nhung vin con su dung :

Khoan muc Nha cira May moc Phuong tien Thiet bi TSCD Khoan muc Nha cira thilt bi huu hinh Tong cong vat kien true thilt bi van tai d.cu quan ly khac

- Tai ngay dau nam 23.475.473.093 22.294.398.794 4.001.956.052 1.603.105.635 51.374.933.574

- Tai ngay cuoi nam 20.208.104.845 17.673.203,709 4.022.432.242 1.302.217.463 43.205.958,259

- Nguyen gia TSCD cuoi nam cha thanh ly : - Cac cam ket VQ viec mua , ban TSCD huu hinh co gia tri Ion trong tuong lai : - Cac thay doi khac \k TSCD hiJu hinh

Trang 12

7. Tang , giam T S C D v6 hinh :

Khoan muc Quyin su-dung

m Quyin phat

hanh Ban quyln

hhng sang chi Phan m e m

vi tinh TSCD v6 hinh khac

T6ng cong

Nguyen gia

So dir dau nam 37.912.696.300 37.912.696.300

- Mua trong nam 0

- Tao ra tir noi bp doanh nghiep 0

- Tang do hgp nhat kinh doanh 0

- Tang khac 0

- Chuyin sang CCDC 0

So du* cuoi nam 37.912.696.300 0 37.912.696.300

Gia tri hao mon luy ke

So du* dau nam 5.571.697.131 5.571.697.131

- Khau hao trong nam 812.546.628 812.546.628

- Thanh ly , nhugng ban

So du* cuoi nam 6.384.243.759 0 6.384.243.759

Gia trj con lai

- Tai ngay dau nam 32.340.999.169 0 32.340.999.169

- Tai ngay cuoi nam 31.528.452.541 0 0 0 31.528.452.541

- Nguyen gia TSCD v6 hinh cuoi nam da khau hao het nhung van con su dung :

8. Chi phi tra triro-c Cuoi ky 31.12.16 Dau nam 01.01.16

a . Ngan han 11.252.000 320.985.724

- Mua bao hiem tai san 0 294.153.724

- Cac khoan khac 11.252.000 26.832.000

b . Dai han 22.001.370.621 17.048.064.473

- Tien thue d i t trong K C N Que V o - B i c N i n h 15.931.335.000 16.226.355.000

- Tien mua van phong a Quan 2

(*) 3.920.696.574 0

- Cong c \ j , dung cu 796.042.301 157.509.427

- Cac khoan khac 1.353.296.746 664.200.046

( * ) : Hien t a i , nha van phong a Quan 2 chua co giay chung nhan Quyen su dung dat , quyen so huu nha a va tai san khac gan lien voi dat

Trang 13

9. V a y ngSn han

C u 6 i k y 31.12.16 T r o n g nam mu nam 01.01.16

9. V a y ngSn han

G i a t r i So CO kha

nang tra n a T a n g G i a m

C h e n h lech

ty gia G i a tri

So CO kha niSng tra nff

- Vay ngan hang 16.657.556.080 16.657.556.080 142.007.524.508 (181.436.218.759) (25.614.569) 56.111.864.900 56.111.864.900

- Vay cua Tap Doan Vingroup 55.000.000.000 55,000.000.000 0 0 55,000.000,000 55.000.000,000

Cpng 71.657.556.080 71.657.556.080 142.007.524.508 (181.436.218.759) (25.614.569) 111.111.864.900 111.111.864.900

10. Phai tra ngudi ban

C u o i ky 31.12.2016 D S u nam 01.01.2016

10. Phai tra ngudi ban G i a tr i

So CO kha nang tra no- G i a tri S6 CO kha nang tra no'

a. C ^ c khoSn phai trd ngu-M Mn ng^n h^n 140.359.985.705 140.359.985.705 90.121.438.746 90.121.438.746

- A . R Stanchem PVT . L T D 5,049.779.280 5.049.779.280 9.845.472.000 9.845.472,000

-Cty Hoa Ch§tSof t -SCC 10,926.069.869 10,926.069.869 10.499.937.558 10.499.937.558

-Cty TNHH UIC Vi?t Nam 15.870.039.181 15.870,039.181 19.372.743.474 19.372.743,474

-Cty CP D T & X a y U p Thanh An 18.509.563,000 18,509.563,000 0 0

- C a c khdch h ^ g khdc 90.004.534.375 90.004.534.375 50.403.285,714 50.403.285.714

b. C a c khoan phai tra ngudi ban d^i han 23.544.983.601 23.544.983.601 33.552.983.601 33.552.983.601

33.552.983.601

- C t y T N H H Qu6c TS Unilever Viet Nam 23.544.983.601 23.544.983,601 33,552.983,601

33.552.983.601

33.552.983.601

c . Phai tra ngudi ban la c^c ben lien quan : 5.746.723.427 5.746.723.427 S.I 48.042.568 8.148.042.568

- Cty Vgt Tu Va XNK Hoa Chat

116.792.500 116.792.500 483.073.735 483,073,735

- Cty CP X N K Hoa Chit MiSn Nam

3.487.517.000 3.487.517,000 4.030.824.600 4,030.824.600

-Cty CP X a Phong HaNpi 0 0 1.060.927.099 1.060.927.099

-Cty CP Hoa Ch4t Viet Tri 129.713.127 129.713.127 302.493.734 302.493.734

- Cty CP Bpt Gi$t va Hoa Chit Ditc Giang 1,707,750.000 1.707.750,000 2.213,497.000 2.213,497,000

- Cty TNHH 1 T V HC Ca Ban Mien Nam

304.950.800 304,950.800 57,226,400 57.226.400

Trang 14

11. Thue va cac khoan phai nop nha niro'c So dau nam

01.01.16 So phai nop

nam 2016 So da nop nam

2016 So cuoi ky

31.12.16

a. Phai nop :

13.442.783.448 L T H U E 27.526.730.960 78.076.837.735 92.160.785.247 13.442.783.448

- Thue gia trj gia tang 1.481.137.956 16.495.234.490 15.890.936.446 2.085.436.000

- Thue gia t r i gia tang hang nhap khau 11.865.760.084 11.865.760.084 0

- Thue xuat, nhap khau 221.283.306 327.370.429 548.653.735 0

- Thue thu nhap doanh nghiep 25.227.822.035 40.542.105.245 55.409.013.121

4.654.759.569

10.360.914.159

996.155.529 - Thue thu nhap ca nhan 595.433.763 5.055.481.335

55.409.013.121

4.654.759.569

10.360.914.159

996.155.529

- Thue tai nguyen 1.053.900 7.082.420 7.858.560 • 277.760

- Thue sii dung dat phi nong nghiep 273.882.820 273.882.820 0

- Tien thue dat 3.503.920.912 3.503.920.912 0

- Thue mon bai 6.000.000 6.000.000 0

I I .CAC KHOAN PHAI NQV K H A C 0 41.591.734 41.591.734 0

- Cac khoan phi, le phi 0 1.500.000 1.500.000 0

- Cac khoan phai nop khac 0 40.091.734 40.091.734 0

Cong 27.526.730.960 78.118.429.469 92.202.376.981 13.442.783.448

12. Chi phi phai tra Cuoi ky 31.12.16 D^u nam 01.01.16

- Trich truac chi phi tien luong trong

thoi gian nghi phep

- Chi phi trong thai gian ngung kinh doanh

- Chi phi trich truoc tam tinh gia von hang

hoa ,thanh pham BDS da ban

- Cac khoan trich truoc khac 11.889.095.072 19.382.246.378

Cong 11.889.095.072 19.382.246.378

13. Phai tra khac Cuoi ky 31.12.16 Dau nam 01.01.16

a. Ng^n han :

- Kinh phi cong doan 784.067.138 636.906.578

- Bao hiem xa hoi 0 215.286.194

- Bao hiem y te 0 0

- Bao hiem that nghiep 0 0

- Cac khoan phai tra, phai nop khac 5.599.350.798 1.053.414.137

C§ng 6.383.417.936 1.905.606.909

b. Dai han :

- Nhan ky quy, ky cugc dai han 4.388.050.850 4.360.300.576 Cong 4.388.050.850 4.360.300.576

14. Tai san thue thu nhap hoan lai Cuoi ky 31.12.16 Dau nam 01.01.16

- Tai san thue thu nhap hoan lai lien quan den khoan chenh lech tam thoi dugc k h i u t ru

4.045.317.500 4.264.094.203

Tai san thue thu nhap hoan lai 4.045.317.500 4.264.094.203

Trang 15

15. Von chu sa hiru

a. Bang doi chieu bien dong von cua chu so* hiru

Cac khoan muc thupc v6n chii so hiTu

Von gop cua chu sdhtru

Thang du von c6 p h ^

Quyen chgn

chuyen doi trai phieu

Quy d^u tu phat trien

Chenh lech tygia

LNST chua phSn ph6i va cac quy

COng

A 1 2 3 4 6 7

So dir dau n9m trir^rc 216.000.000.000 37.115.733.015 112.701.417.535 365.817.150.550

- Tang von trong nSm trudc 0

- Lai trong nSm truoc 181.378.087.543 181.378.087.543

- Trich quj du trQ- bo sung V D L , DPTC 23.214.000.000 (23.214.000.000) 0

- Trich quy K T , phuc (8.035.000.000) (8.035.000.000)

- Chia c6 tire 2014 bang tian (54.000.000.000) (54.000.000.000)

- Tam ung CO tire 2015 bang tien (32.400.000.000) (32.400.000.000)

- G i ^ kh^c 0

So dir cuoi nim trvdc 216.000.000.000 0 0 60.329.733.015 0 176.430.505.078 452.760.238.093

So dird^u nam nay 216.000.000.000 0 0 60.329.733.015 0 176.430.505.078 452.760.238.093

- Tang v6n trong nam nay 108.000.000.000 (108.000.000.000) 0

- L3i trong nSm nay 157.311.358.911 157.311.358.911

- Trich quy DIPT , b6 sung VDL 54.013.466.000 (54.013.466.000) 0

- Trich quy K T , phuc Icri (18.504.489.000) (18.504.489.000)

-Chiacdtuc 2015 bang tien (75.600.000.000) (75.600.000.000)

- Tgm ung CO tire 2016 bSng tien (64.800.000.000) (64.800.000.000)

- Giam khdc 0

Sddu-cudi nSm nay 324.000.000.000 0 0 6.343.199.015 0 120.823.908.989 451.167.108.004

b. Chi tiet von g6p ciia chii so* huu Cu6i ky 31.12.16 m u nam 01.01.16

- Von gop cua Nha nuac 165.240.000.000 110.160.000.000

- V6n gop cua cac doi tugng kh^c 158.760.000.000 105.840.000.000

Cong 324.000.000.000 216.000.000.000

c. Cac giao djch ve von \&i cac chu so" huu v^ phan phoi co tiic , chia M nhuan Cu6i ky 31.12,16 D§u nam 01.01.16

- V6n dau tu cua chu sa huu

+ V6n g6p diu nam 216.000.000.000 216.000.000.000

+ V6n g6p tang trong nam 108.000.000.000 0

+ V6n g6p giam trong nam 0 0

+ V6n g6p cu6i nam 324.000.000.000 216.000.000.000

- C6 tiic va Igi nhuan da chia (thupc nam 2015 ) 75.600.000.000 0

- Co turc va Igi nhuan da chia (tam ung nam 2016 ) 64.800.000.000 0

Trang 16

d. C6 phiiu Cuoi ky 31.12.16 Dau nam 01.01.16

- So lucmg CO phieu dang k y phat hanh 32.400.000 21.600.000

- 86 luong c6 phi^u ban ra cong chung 32.400.000 21.600.000

+ Co phieu pho thong 32.400.000 21.600.000

+ C6 phi6u uu dai (loai dugc phan loai la v6n chu so hilu )

- 86 lugng c6 phi^u dugc mua lai ( c6 phiSu quy )

+ Co phieu pho thong

+ Co phieu uu dai (loai dugc phan loai la von chu so hiiu ) •

- 86 lugng c6 philu dang luu hanh

+ C6 phi^u ph6 thong 32.400.000 21.600.000

+ Co phieu uu dai (loai dugc phan loai la von chu so huu )

* Menh gia c6 phi^u dang luu hanh 10.000 dong 10.000 d6ng

a. C6 tuc Cudiky 31.12.16 Dau nam 01.01.16

- Co tiic da cong bo sau ngay ket thiic ky ke toan nam

+ C6 tuc da cong b6 tren c6 phiiu ph6 thSng

+ 06 tiic da c6ng bo tr€n c6 phi6u uu dai

- Co tuc ciia co phieu uu dai luy ke chua dugc ghi nhan

e. Cac quy ciia doanh nghiep Cu6i ky 31.12.16 Dau nam 01.01.16

- QQy dau tu phat tri6n 6.343.199.015 60.329.733.015

- Quy du phong tai chinh 0 0

- Quy khac thupc v6n chii so huu

16. Cac khoan muc ngoai Bang can doi ke toan Cu6iky 31.12.16 DSu nam 01.01.16

a . Ngoai te cac loai

- U S D 28.060,41 513.360,35

- E U R 0,00 200,91

b . No-kho doi da XV \y 1.192.429.695 1.213.753.595

- Tai TP.HCM 719.357.115 740.681.015

- T a i CN H a N p i 473.072.580 473.072.580

* Nguyen nhan da xoa so ke toan ng kho doi : hau het cac khach hang trong danh sach ng kho doi da roi khoi dja

diem kinh doanh va khong co kha nang thanh toan ng .

Trang 17

V I . Thong tin bo sung cho cac khoan muc trinh bay trong bao cao ket qua boat dong kinh doanh

D V T : ddng

Nam nay Nam truo'c

S6 PS Nam 2016 86 PS Nam 2015

1. Tong doanh thu ban hang va cung cap dich vu

a. Doanh thu

- Doanh thu san pham 1.866.208.228.301 1.685.472.657.946

- Doanh thu hoat dong khac 119.839.015.022 94.660.225.759

Cong 1.986.047.243.323 1.780.132.883.705

Nam nay Nam trutfc

S6 PS Nam 2016 86 PS Nam 2015

2. Cac khoan giam trir 32.743.275.482 22.828.140.584

Trong do

- Chiet khau thuong mai 29.146.907.289 21.564.953.270

- Hang ban bj tra lai 3.596.368.193 1.263.187.314

- Giam gia hang ban

Nam nay Nam trtfo-c

S6 PS Nam 2016 So PS Nam 2015

3. Doanh thu thuan ve ban hang va cung cap dich vi^ 1.953.303.967.841 1.757.304.743.121

Trong do

- Doanh thu san pham 1.833.464.952.819 1.662.644.517.362

- Doanh thu hoat dong khac 119.839.015.022 94.660.225.759

Nam nay Nam tru-ffc

S6 PS Nam 2016 So PS Nam 2015

4. Gia von hang ban

- Gia von cua san pham da ban 1.436.802.943.924 1.292.811.155.734

- Gia von cua hoat dong khac da cung cap 112.416.703.904 91.901.129.638

- D u phong giam gia hang ton kho

- Cac khoan ghi giam gia v6n hang ban

Cong 1.549.219.647.828 1.384.712.285.372

Nam nay Nam tru-o-c

So PS Nam 2016 S6 PS Nam 2015

5. Doanh thu hoat dong tai chinh

- Lai tien gui, tien cho vay 7.945.089.990 8.700.978.560

- Lai ban ngoai te 290.410.800 410.412.296

Trang 18

- Co tuc, Igi nhuan dugc chia

- Lai chenh lech t i gia 1.135.633.451 1.215.308.378

- Lai ban hang tra cham , chiet khau thanh toan

- Doanh thu hoat dong tai chinh khac

C o n g : 9.371.134.241 10.326.699.234

N a m nay Nam t ruoc

S6 PS Nam 2016 S6 PS N3m 2015

6. Chi ph i tai chinh

- Lai tien vay 4.479.770.921 1.344.922.275

- Chi l t khiu thanh toan, lai ban hang tra cham 33.057.590

- L6 do thanh ly cac khoan dau t u tai chinh

- L6 chenh lech t i gia 610.932.729 2.322.040.349

- L6 chenh lech t i gia chua thue hien 111.240.094 565.704.316

- Chi phi tai chinh khac

- Cac khoan ghi giam chi phi tai chinh

Cong : 5.235.001.334 4.232.666.940

N a m nay Nam t ruoc

So PS N3m2016 So PS Nam 2015

7, T h u nhap khac

- Thanh ly , nhugng ban TSCD 854.854.899 295.963.636

- Thu tu ng kho doi da x u ly 21.330.000 24.000.000

- Tien ho t rg di dai C N Ha N o i 18.000.000.000 53.000.000.000

- Cac khoan khac 136.523.169 794.990.120

C o n g : 19.012.708.068 54.114.953.756

N a m nay Nam truo-c

S6 PS Nam 2016 So PS Nam 2015

8. Ch i ph i khac

- Gia trj con lai cua TSCD va chi phi thanh ly 0 161.164.351

- Cac khoan bi ph^t 38.176.416 142.762.611

- Cac khoan khac 1.990.909 63.370.934

C o n g : 40.167.325 367.297.896

9. Chi ph i ban hang va chi ph i quan ly doanh nghiep Nam nay Nam truo'c

9. Chi ph i ban hang va chi ph i quan ly doanh nghiep So PS Nam 2016 S6 PS Nam 2015

a. Cac khoan chi ph i quan ly doanh nghiep phat sinh t rong

ky 39.386.676.550 45.900.947.627

- Chi phi nhan vien quan ly 19.218.828.613 23.229.805.342

- Chi phi nguyen vat lieu , do dung quan ly 2.264.609.375 2.990.744.996

- Chi phi khau hao tai san c6 dinh 3.525.646.261 2.811.304.585

- Thue , phi va le phi 2.130.299.291 3.667.706.935

- Chi phi dich vy mua ngoai 5.768.369.281 6.137.419.674

- Cac khoan chi phi khac 6.478.923.729 7.063.966.095

Trang 19

b. Cac khoan chi phi ban hang phat sinh trong ky 189.734.076.254 153.509.604.142

19.781.433.437 - Chi phi nhan vien 25.065.429.229

153.509.604.142

19.781.433.437

- Chi phi khuyen mai 7.094.444.227 5.995.957.167

- Chi phi dung cu , do dung 270.506.454 75.693.855

- Chi phi Idiau hao tai san co dinh 2.331.363.134 1.672.788.089

- Chi phi dich vu mua ngoai 94.580.097.733 76.195.681.589

- Cac Ichoan chi phi khac 60.392.235.477 49.788.050.005

Nam nay Nam triroc

S6 PS Nam 2016 S6 PS Nam 2015

10. Chi phi san xuat kinh doanh theo yen t6

- Chi phi nguyen iieu, vat lieu 1.288.374.443.875 1.168.721.200.849

- Chi phi nhan cong 152.186.865.787 151.115.737.074

- Chi phi k h i u hao tai san c6 dinh 22.614.715.473 17.616.815.283

- Chi phi djch vu mua ngoai 128.876.922.824 112.279.686.259

69.586.815.764 - Chi phi khac bang tien 76.438.087.813

112.279.686.259

69.586.815.764

Cong : 1.668.491.035.772 1.519.320.255.229

Nam nay Nam truo-c

S6 PS Nam 2016 S6 PS Nam 2015

11, Ch i phi thue thu nhap D N hien hanh

- Chi phi thue thu nhap doanh nghiep tinh tren thu nhap chiu 40.542.105.245 52.978.708.846

thue nam hi?n hanh

- Dieu chinh chi phi thue thu nhap doanh nghiep cua cac

nam truoc vao chi phi thue thu nh^p hipn hanh nam nay

- Tong chi phi thue thu nhap doanh nghiep hien hanh

Nam nay Nam truoc

S6 PS Nam 2016 S6 PS Nam 2015

12. Chi phi thue thu nhap DN hoan lai

- Chi phi thue thu nhap doanh nghiep hoan lai phat sinh tu _ _ _ _ _ _ ^

cac khoan chenh lech tam thai phai chiu thue

- Chi phi thue thu nhap doanh nghiep hoan lai phat sinh tir

viec hoan nhap tai san thue thu nhap hoan lai

- Thu nhap thue thu nhap doanh nghiep hoan lai phat sinh tir

cac khoan chenh lech tam thai dugc k h i u trir

- Thu nhap thud thu nhap doanh nghiep hoan lai phat sinh t u

khoan lo tinh thui va uu dai thu8 chua su dung

- Thu nhap thu l thu nhap doanh nghiep hoan lai phat sinh tir

viec hoan nhap thue thu nhap hoan lai phai tra

- Tong chi phi t hu l thu nhap doanh nghiep hoan lai 0 0

Trang 20

V I I . Thong tin bo sung cho cac khoan muc trinh bay trong Bao cao lu-u chuyen tien te

1. So tien di vay thifc thu trong ky

- Tien thu tir di vay theo khe uac thong thuang : 142.007.524.508 dong

2. So tien da thyc tra goc vay trong ky

- Tien tra ng goc vay theo khe uac thong thuong : 181.436.218.759 dong

V I I I . Nhirng thong tin khac

1 - Nhung khoan ng tikm tang , khoan cam k^t va nhung thong t in tai chinh khac :

2- Nhung su kien phat sinh sau ngay ket thue ky ke toan nam :

3- Thong tin ve cac ben lien quan :

1. Giao dich vffi cac ben lien quan

Giao dich voi cac thanh vien quan ly chu chot va cac ca nhan co lien quan

Cac thanh vien quan ly chu chot va cac ca nhan co lien quan gom: cac thanh vien Hoi dong quan tr j , Ban Tong Giam

doc, ke toan truong va cac thanh vien mat thiet trong gia dinh cac ca nhan nay.

Giao dich vo i cac thanh vien quan ly chu chot va cac ca nhan co lien quan nhu sau:

Khong phat sinh nghiep vu ke toan

Tai ngay ket thue nam tai chinh, cong ng va i cac thanh vien quan ly chu chot va cac ca nhan co lien quan nhu sau:

Khong phat sinh nghiep vu ke toan

Thu nhap cua cac thanh vien quan ly chii chot trong nam 2016 la 4.433 trieu dong , nam 2015 la 3.116 trieu dong

Giao dich v&i cac ben lien quan khac

Cac ben lien quan khac va i Cong ty gom:

Ben Hen quan Moi quan he

- T6ng Cong Ty Hoa Chat Vie t Nam Cong ty me

- Cong Ty T N H H 1 T V Hoa Chat Ca Ban Mien Nam Cong T y trong cung tap doan

- Cong Ty T N H H 1 T V Hai K y Nghe Que Han

It

- Cong Ty T N H H 1 T V Apatit Vi? t Nam ((

- Cong Ty C6 Phin Thi^t K ^ Cong Nghiep Hoa Ch i t

It

- Cong ty C6 Phin Xa Phong Ha N o i

I I

- Cty CP X N K Hoa Chat Mien Nam I I

- Cty Vat T u Va X N K Hoa Chat I I

- Cty Hoa Chi t Viet T r i

It

- Cty CP Plian Bon Va Hoa Chat Can Tho

H

- Cty CP BG Va Hoa Chat Due Giang

It

Cac nghiep vu phat sinh trong nam giCra Cong ty vai cac ben lien quan khac nhu sau:

*MUA H A N G N A M 2016 N A M 2015

- Cty C P X N K Hoa Chat Mien Nam 36.022.552.750 42.379.309.975

+ Mua Sulfate , soda , tripoly 36.022.552.750 42.379.309.975

- C6ng Ty T N H H 1 T V Hoa Chat Ctf Ban Mien Nam 3.136.700.000 2.080.764.000

+ Mua Acid Phosphoric , sonde 32% , HCL , silicate long , javel 3.136.700.000 2.080.764.000

- Cty C P C N Hoa Chat V i Sinh 0 505.223.302

+ Mua bao b i , son cac loai 0 505.223.302

- Cong Ty T N H H 1 T V H O T K y Nghe Que Han 0 6.605.500

+ Mua gio han , da han 0 563.500

+ Tien v6 chai 0 6.042.000

- Cty C P X a Phong H a Noi 7.227.273 2.735.659.503

+ Mua Sulfate 7.227.273 2.735.659.503

- C t y Hoa Chat Viet T r i 1.957.806.240 2.109.850.080

+ Mua Sonde 32% 1.957.806.240 2.109.850.080

- Cty Vat T I T V a X N K Hoa Chat 1.249.778.600 1.997.634.441

+ Mua Silicate , M F O 1.200.778.600 1.860.493.041

+ Gia cong Silicate 0 53.141.400

+ CP thue kho bai 49.000.000 84.000.000

- Cty C P Phan Bon V a Hoa Chat C a n Th& 2.688.367.200 960.192.000

+ Mua Zeolite ( V N ) 2.688.367.200 960.192.000

- Cty C P Bot Giat & Hoa Chat Dire Giang 10.519.532.270 2.012.270.000

+ Mua Las 10.519.532.270 2.012.270.000

- Cty C P Thiet K e Cong Nghiep Hoa Chat 2.130.403.000 1.037.664.000

+ Djch vu sua chua nha xuong , vat kien true , t u van giam sat,... 2.130.403.000 1.037.664.000

T O N G C O N G 57.712.367.333 55.825.172.801

Trang 22

*BAN H A N G N A M 2016 N A M 2015

- Cty C P X a Phong H a Noi 0 99.786.810

+ Chi phi hoc xep , van chuyen 0 99.786.810

- Cty T N H H M T V Apatit Viet Nam 0 91.635.500

+ Ban hot giat , CTR long 0 91.635.500

- Cty C P Phan Bon Binh Dien 454.145.400 0

+ Ban bot giat , CTR long 454.145.400 0

- Cty C P X N K Hoa Chat Mien Nam 31.650.000 0

+ Ban STPP57% 31.650.000 0

T O N G C O N G 485.795.400 191.422.310

Tai ngay ket thue nam tai chinh, cong ng voi cac ben lien quan khac nhu sau:

N O P H A I T H U Cuoi ky 31.12.16 Dau nam 01.01.16

- Cty C P Thiet K e Cong Nghiep Hoa Chat 0 735.000.000

+ Djch vu tu van thiet ke va lap tong du toan du an di doi va dau tu xay dung nha may L i x - Bac Ninh 0 735.000.000

C O N G N O P H A I T H U 0 735.000.000

NOfPHAI T R A Cuoi ky 31.12.16 DSu nam 01.01.16

- Cty Vat Tir V a X N K Hoa Chat 116.792.500 483.073.735

+ Gia cong Silicate , mua M F O , thue kho 116.792.500 483.073.735

- Cty C P X N K Hoa Chat Mien Nam 3.487.517.000 4.030.824.600

+ Mua Soda , sulfate , tripoly 3.487.517.000 4.030.824.600

- Cty C P X a Phong H a Noi 0 1.060.927.099

+ Mua Sulfate 0 1.060.927.099

- C t y Hoa Chat Viet T r i 129.713.127 302.493.734

+ Mua Sonde 32% 129.713.127 302.493.734

- Cong Ty T N H H 1 T V Hoa Chat C a Ban Mien Nam 304.950.800 57.226.400

+ Mua Acid Phosphoric , sonde 32% , H C L , javel 304.950.800 57.226.400

- Cty C P Bot Giat & Hoa Chat Du-c Giang 1.707.750.000 2.213.497.000

+ Mua Las 1.707.750.000 2.213.497.000

C Q N G NOfPHAI T R A 5.746.723.427 8.148.042.568

Gia hang hoa va dich vu cung cap cho cac ben lien quan : viec mua hang hoa va dich vu tu cac ben lien quan

dugc thirc hien theo gia thi truong.

Cac khoan cong ng phai thu khong co bao dam va se dugc thanh toan bang tien. Khong co khoan du phong

phai thu kho doi nao dugc lap cho cac khoan ng phai thu tu cac ben lien quan.

Trang 23

4- Trinh bay tai san, doanh thu , ket qua kinh doanh theo bo phan (theo ITnh virc kinh doanh hoac theo khu virc

dia ly ) theo quy dinh cua Chuan mirc ke toan so 28 " Bao cao bo phan" ( 2 ) :

Thong tin bo phan dugc trinh bay theo ITnh vuc kinh doanh va khu vuc dia ly . Bao cao bg phan chinh yeu la

theo khu vuc dia ly dua tren ca cau to chuc va quan ly noi bg va he thong Bao cao tai chinh noi bg cua Cong ty .

Thong tin ve bg phan theo khu vuc dja ly

Hoat dong cua Cong ty dugc phan bo chu yeu a khu vuc xuat khau va khu vuc noi dja .

Thong tin ve ket qua kinh doanh , tai san co djnh va cac tai san dai han khac va gia t r i cac khoan chi phi Ion

khong bang tien cua bg phan theo khu vyc dia ly dua tren v i t r i ciia khach hang ciia Cong ty nhu sau :

K h u vyc xuat khau K h u virc noi dia Cong

N A M 2016

Doanh thu thuan ve ban hang va cung cap dich vu ra ben ngoai 306.262.254.566 1.647.041.713.275 1.953.303.967.841

Doanh thu thuan ve ban hang va cung cap dich vu giiJa cac bg phan

Tong doanh thu thuan ve ban hang va cung cap dich vu 306.262,254,566 L647,04L713,275 L953J03,967.841

Ket qua kinh doanh theo bg phan 63.357.151.227 340.727.168.786 404.084.320.013

Cac chi phi khong phan bo theo bg phan (229.120.752.804)

Lg i nhuan tir hoat dgng kinh doanh 174.963.567.209

Doanh thu hoat dgng tai chinh 9.371.134.241

Chi phi tai chinh (5.235.001.334)

Thu nhap khac 19.012.708.068

Chi phi khac (40.167.325)

Phan lai hoac 16 trong cong ty lien ket, lien doanh

Chi phi thue thu nhap doanh nghiep hien hanh (40.542.105.245) Chi phi thue thu nhap doanh nghiep hoan lai

Lai nhuan sau thue thu nhap doanh nghiep 157,530,135,614

Tong chi phi da phat sinh de mua tai san CO dinh va cac tai san dai han khac 121,924.713.660

Tong chi phi khau hao va phan bo chi phi tra tru&c dai han 24.386.735.299

Tonggid tri cac khoan chiphil&n khong b&ng tien (trir chi phi khau hao va phan bo chi phi tra trir&c dai han)

•

Trang 24

K h u virc xuat khau K h u vuc noi dia Cong

N A M 2015

Doanh thu thuan ve ban hang va cung cap dich vy ra ben ngoai 309.950.940.584 1.447.353.802.537 1.757.304.743.121

Doanh thu thuan ve ban hang va cung cap djch vu giiia cac bo phan

Tong doanh thu thuan ve ban hang va cung cap dich vu 309,950,940,584 L447.353,802.537 L757,304.743.121

Ket qua kinh doanh theo bg phan 65.717.333.995 306.875.123.754 372.592.457.749

Cac chi phi khong phan bo theo bo ph^n (199.410.551.769)

Lg i nhuan tu hoat dgng kinh doanh 173.181.905.980

Doanh thu hoat dgng tai chinh 10.326.699.234

Chi phi tai chinh (4.232.666.940)

Thu nhap khac 54.122.653.756

Chi phi khac (374.997.896)

Phan lai hoac 16 trong c6ng ty lien ket, lien doanh

Chi phi thue thu nhap doanh nghiep hi?n hanh (52.591.063.919)

Chi phi thue thu nhap doanh nghiep hoan lai 1.333.202.255

Lai nhuan sau thue thu nhap doanh nghiep 18L765,732.470

Tong chi phi dd phat sinh de mua tai san CO dinh va cac tai san dai han khac 22,584,712,397

Tdng chi phi khau hao va phan bd chi phi tra tru&c dai han 19.217,988.179

Tong gia tri cac khoan chiphil&n khong bang tien (trir chi phi khau hao va phan bo chi phi tra trir&c dai han)

Tai san va ng phai tra cua bg phan theo khu vuc dja ly dua tren v i t r i cua khach hang cua Cong ty

nhu sau :

K h u virc xuat khau K h u vuc noi dja Cong

So cuoi ky

Tai san true tiep cua bg phan

Tai san phan bo cho bg phan 120.669.735.083 601.729.864.745 722.399.599.828

Cac tai san khong phan bo theo bg phan 59.045.317.500

Tong tdi san 78L444.917328

N g phai tra true tiep cua bg phan

N g phai tra phan bo cho bg phan 54.145.389.519 270.000.575.447 324.145.964.966

N g phai tra khong phan bo theo bg phan 6.131.844.358

Tong naphai tra 330.277.809.324

So d4u nam

Tai san true tiep ciia bg phan 136.615.980.320 596.221.965.697 732.837.946.017

Tai san phan bo cho bg phan 59.264.094.203

Cac tai san khong phan bo theo bg phan

Tdng tai san 792.102.040.220

N g phai tra true tiep cua bg phan 62.065.993.047 270.869.544.622 332.935.537.669

N g phai tra phan bo cho bg phan 6.406.264.458

N g phai tra khong phan bo theo bg phan

Tong nff phai tra 339.341.802.127

Trang 26

LTnh virc kinh doanh

Cong ty CO cac ITnh virc kinh doanh chinh sau :

- LTnh vuc 01 : Ban thanh pham

- LTnh v\rc 02 : Hoat dong khac

Chi tiet doanh thu thuan ve ban hang va cung cap dich vu ra ben ngoai theo ITnh vuc kinh doanh nhu sau :

N A M 2016 N A M 2015

- LTnh vuc 1 : Ban thanh pham 1.833.464.952.819 1.662.644.517.362

- LTnh vuc 2 : Hoat dgng khac 119.839.015.022 94.660.225.759

Cong 1.953.303.967.841 1.757.304.743.121

Chi phi da phat sinh de mua tai san co djnh va cac tai san dai han khac va tai san bg phan theo ITnh vuc kinh

doanh:

C h i phi da phat sinh de mua tai san CO djnh va cac tai san dai han

khac Ta i san bg phan

N A M 2016 N A M 2015 N A M 2016 N A M 2015

- LTnh vuc 1 : Ban thanh pham 114.444.394.246 21.368.148.234

- LTnh vuc 1 : Ban thanh p h i m 678.078.972.869 693.362.376.577

- LTnh vuc 2 : Hoat dong khac 7.480.319.414 1.216.564.163

- LTnh vuc 2 : Hoat dgng khac 44.320.626.959 39.475.569.440

Cong 121.924.713.660 22.584.712.397 722.399.599.828 732.837.946.017

5. Quan ly rui ro tai chinh

Tdng quan

Hoat dgng cua cong ty phat sinh cac rui ro tai chinh nhu sau : rui ro t in dung, rui ro thanh khoan va r i i i ro thi

truong . Ban Tong Giam D6c chiu trach nhiem trong viec thiet lap cac chinh sach va cac kiem soat nh im giam

thieu cac rui ro tai chinh cung nhu giam sat viec thue hien cac chinh sach va kiem soat da thiet lap. Viec quan

ly rui ro dugc thue hien chu y^u boi Phong Ke toan - Tai chinh theo cac chinh sach va cac thu tuc da dugc

Tong Giam doc phe duyet.

Rui ro tin dung

Rui ro tin dung la rui ro ma mot ben tham gia trong hgp dong khong co kha nang thue hien dugc nghTa vu ciia

minh d in d8n t6n that v§ tai chinh cho Cong t>'.

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Cong ty CO cac ni i ro tin dung phat sinh chii yku tir cac khoan phai thu khach hang, ti^n giii ngan hang.

Phai thu khach hang

De quan ly ng phai thu khach hang, Ban Tong Giam doc da ban hanh quy che ban hang va cac quy dinh chat che v^

cac doi tugng mua hang, djnh muc ban hang, dinh muc ng va thoi han ng mot each cu the. Hang thang, Ban T6ng

Giam doc thue hien kiem tra viec tuan thii quy che ban hang nay. Ngoai ra, nhan vien phong k6 toan thuong xuyen

theo doi cong ng phai thu de don doc thu hoi.

Khoan phai thu khach hang ciia cong ty Hen quan den nhieu don vj hoat dong trong cac ITnh vuc va cac khu vuc dia ly

khac nhau nen riii ro tin dung tap trung doi voi phai thu khach hang la thap.

Tien gui ngan hang

Cac khoan tien gui ngan hang c6 ky han va khong co ky han ciia Cong ty dugc gi i i tai cac ngan hang trong nuoc.

Ban Tong Giam doc khong nhan thay co riii ro tin dung trgng yeu nao tu cac khoan tien gi i i nay.

Miic do riii ro t in dung t6i da d6i voi cac tai san tai chinh la gia tri ghi s6 ciia cac tai san tai chinh (Xem thuyet minh

s6 VIII.6 v^ gia tri ghi s6 ciia cac tai san tai chinh).

Tat ca cac tai san tai chinh ciia Cong ty deu trong han va khong bi giam gia t r i .

Riii ro thanh khoan

Rui ro thanh khoan la riii ro Cong ty gap kho khan khi thue hien nghTa vu tai chinh do thieu tien.

Rui ro thanh khoan ciia Cong ty chii ykx phat sinh tu viec cac tai san tai chinh va ng phai tra tai chinh co cac thai

diem dao han lech nhau.

Cong ty quan ly rui ro thanh khoan thong qua cac bien phap : thuong xuyen theo doi cac yeu cau ve thanh toan hien

tai va du ki8n trong tuong lai d^ duy tri mot lugng tidn cUng nhu cac khoan vay d muc phu hgp, giam sat cac lu6ng

tien phat sinh thue te voi du kien nham giam thieu anh huang do bien dgng ciia luong tien.

Thoi han thanh toan cua cac khoan ng phai tra tai chinh phi phai sinh dua tren thoi han thanh toan ( Bao g6m g6c va l a i )

theo hgp dong va chua dugc chiet khau nhu sau :

T\s 1 nam tro" xuong

Tren 1 nam den 5 nam

Tren 5 nam Cong

So cuoi ky

- Vay va ng 71.657.556.080 71.657.556.080

- Phai tra nguoi ban 140.359.985.705 23.544.983.601 • 163.904.969.306

- Cac khoan phai tra khac 17.488.445.870 4.388.050.850 21.876.496.720

COng 229.505.987.655 27.933.034.451 0 257.439.022.106

So du dau nam

- Vay va ng 111.111.864.900 111.111.864.900

- Phai tra nguoi ban 90.121.438.746 33.552.983.601 123.674.422.347

- Cac khoan phai tra khac 20.435.660.515 4.360.300.576 24.795.961.091

Cong 221.668.964.161 37.913.284.177 0 259.582.248.338

Ban Tong Giam doc cho rang mure do rui ro doi voi viec tra ng la thap. Cong ty co kha nang thanh toan cac khoan

ng den han tu dong tien tu hgat dong kinh doanh va tien thu tu cac tai san tai chinh dao han.

Rui ro thi trw&ng

Rui ro thj truong la rui ro ma gia tri hgp ly hoac cac luong tien trong tuong lai cua cong cu tai chinh se bien dgng theo

nhiing thay doi ciia thi truong.

Riii ro thi truong lien quan den hgat dong ciia cong ty gom : riii ro nggai te, riii ro lai suat va ri i i ro gia nguyen vat lieu.

Cac phan tich ve do nhay, cac danh gia duoi day lien quan den tinh hinh tai chinh ciia Cong ty tai ngay 31 thang 12

nam 2016 tren co so gia tri ng thuan. Miic thay doi ciia ty gia, nguyen gia vat lieu sii dung de phan tich do nhay dugc

dua tren viec danh gia kha nang co the xay ra trong vong mot nam toi voi cac dieu kien quan sat dugc ciia thi truong

tai thoi d i lm hien tai.

Rui ro ngoai te

Riii ro ngoai te la rui ro ma gia trj hgp ly hoac la luong tien trong tuong lai ciia cong cu tai chinh se bien dong theo

nhijng thay doi ciia ty gia h6i doai.

Cong ty quan ly riii ro lien quan den bien dong ciia ty gia hoi doai bang each toi uu thoi han thanh toan cac khoan ng

va su dung toi uu nguon tien hien c6 dk can bang riii ro ty gia va rui ro thanh khoan.

Tai san/(Ng phai tra) thuan co nguon goc ngoai te ciia cong ty nhu sau :

So cu6i ky So dau nam

USD E U R USD E U R

- Tien va khoan tuong duong tien 28.060,41 513.360,35 200,91

- Phai thu khach hang 556.587,41 619.710,50

- Phai thu khac 34.946,00 0,00

- Vay va ng (731.236,00) (2.489.435,00)

- Phai tra nguoi ban (699.068,30) (791.215,80)

- Cac khoan phai tra khac (199.564,80) (2.135,64) (209.905,88) (2.135,64)

Ng thuan co goc ngoai te (1.010.275,28) (2.135,64) (2.357.485,83) (1.934,73)

Rui ro lai suat

Riii ro lai suat la riii ro ma gia tri hgp ly hoac cac luong tien trong tuong lai ciia cac cong cu tai chinh se b i ln dong

theo nhung thay doi cua lai suat thj truong

Rui ro lai suat ciia Cong ty chu yeu lien quan den cac khoan tien giii co ky han va cac khoan vay c6 lai suat tha noi.

Cong ty quan ly ni i ro lai suat bing each phan tich tinh hinh thj truong de dua ra cac quyet dinh hop ly trong viec

chon thoi dikm vay va ky han vay thich hgp nham c6 dugc cac lai suit c6 lgi n l i i t cung nhu duy tri co c iu vay

voi lai suat tha noi va co djnh phu hgp.

Tai ngay 31 thang 12 nam 2016 , Cong ty khong co n i i ro lai suat do cac khoan tien gui co ky han va cac khoan vay

CO lai suat co djnh

Rui ro ve gid nguyen vat lieu

Cong ty CO nii ro ve su bien dgng ciia gia nguyen vat lieu. Cong ty quan ly n i i ro ve gia nguyen vat Heu bang each

theo doi chat che cac thong tin va tinh hinh co lien quan ciia thj truong nham quan ly thai diem mua hang, ke hoach

san xuat va muc hang ton kho mot each hgp ly.

Tdi sdn ddm bdo

Tai sdn the chap cho dan vi khac

Cong ty khong th§ chap tai san nao cho don vj khac tai ngay 01 thang 01 nam 2016 vatai ngay 31 thang 12 nam 2016.

Tdi sdn the chap cua dan vi khac

Cong ty khong co tai san the chip cho cac don v i khac tai ngay 01 thang 01 nam 2016 va tai ngay 31 thang 12 nam 2016

6. Gia tri hgp ly cua tai san va ng phai tra tai chinh

Tdi sdn tdi chinh

Gia trj ghi sd

/ J

f

A

So cuoi ky So dau nam Gia tri hgp ly

Gia goc D u phong Gia goc D u phong So cuoi ky So dau nam

Tien va cac khoan tuong duong tien

128.261.720.839 0 245.600.303.279 128.261.720.839 245.600.303.279

Cac khoan dau tu nam giu den ngay dao han

0 0 0 0 0

Phai thu khach hang 105.475.004.734 0 86.381.673.230 105.475.004.734 86.381.673.230

Cac khoan phai thu khac 1.036.946.313 0 886.611.640 1.036.946.313 886.611.640

Cong 234.773.671.886 0 332.868.588.149 0 234.773.671.886 332.868.588.149

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Ngrphai tra tdi chinh

Gia tri ghi so Gia tri hgp ly

So cuoi ky So dau nam So cuoi ky So dau nam

Vay va ng 71.657.556.080 111.111.864.900

71.657.556.080 111.111.864.900

Phai tra nguoi ban 163.904.969.306 123.674.422.347 163.904.969.306 123.674.422.347

Cac khoan phai tra khac 21.876.496.720 24.795.961.091 21.876.496.720 24.795.961.091

Cgng 257.439.022.106 259.582.248.338 257.439.022.106 259.582.248.338

Gia tri hgp ly cua cac tai san tai chinh va ng phai tra tai chinh dugc phan anh theo gia trj co the dugc chuyen doi trong

mot giao dich hien tai giua cac ben co d iy du h i l u biet va mong mu6n giao dich .

Cong ty su dung phuong phap va gia dinh sau de uoc tinh gia tri hgp ly cua cac tai san tai chinh va ng phai tra tai chinh :

* Gia tri hgp ly cua tien va cac khoan tuong duong tien, phai thu khach hang, cac khoan phai thu khac, vay , phai tra nguoi

ban va cac khoan phai tra khac ngin han tuong duong gia trj s6 sach (da tru du phong cho phan uoc tinh co kha nang

khong thu h6i dugc) cua cac khoan muc nay do co ky han ngin.

* Gia trj hgp ly cua cac khoan phai thu khach hang, cac khoan phai thu khac, vay, phai tra nguoi ban va cac khoan phai tra

khac dai han dugc uoc tinh b ing each chil t kh iu dong ti^n voi lai suit ap dung cho cac khoan ng co dac diem va thoi

gian dao han con l ^ i tuong tu.

L$p,ngay 18 thang 01 nam 2017

Trang