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TAP DOAN CONG NGHIEP THAN - KHOANG SAN VI$T NAM

c6NG TY TNHH mot THANH VIEN NHOM LAM DONG - TKV

Lam Bong, ngay 30 thdng 8 nam 2021.— , —7S4fi028/LDA-HCTHTA P OOA N CONG NGHIEP

T H A N ■ K H 0 A NG S A N V f &hijQorjg bo thong tin nam 2021.^NG So:... .........................

VAN DfeN ...

Chuycn:.......

Kinh gui:.................. - Bo Ke hoach va Dau tu;..................I - Tap doan CN Than - Khoang san Viet Nam.

- Can cii Nghi dinh s6 81/2015/ND-CP ngay 18/9/2015 cua Chinli phu ve cong bo thong tin cua doanh nghiep nha nuac;

- Can cu Quyet dinh so 897/QB-TKV ngay 29/04/2016 ve viec ban h^ Quy che Cong bo thong tin boat dong cua Tap doan Than - Khoang san Viet Nam;

- Can cu Quyet dinh so: 934/QD-TKV, ngay 06/5/2016 ve vi?c phan cong trach nhiem cong bo thong tin hoat dong tai Cong ty me Tap doan CN Than - Kho^g san Viet Nam cua Tong Giam doc Tap doan CN Than - Khoang Viet Nam;

- Can cu Quyet dinh so: 746/QD-LDA, ngay 16/6/2017 ve vi?c ban h^ Quy che cong bo thong tin cua Cong ty TNHH MTV nhom Lam Dong - TKV.

Cong ty TNHH MTV Nhom Lam Dong - TKV tran trgng bao cao Bp Ke hoach va Dau tu va Tap do^ CN Than - Kho^g san Viet Nam ve viec cong bo thong tin nam 2021 cu the nhu sau:

Ghi chuSTT Ten bao caoBao cao tai chlnh 6 thang dau nam 2021 va ca nam 2020

(Phu luc kem theo)I.

Cong ty TNHH MTV Nhom Lam Dong - TKV tran trpng bao

kt.gSmd^__^PHO GIAM DOC

Aoi’ n/ipn;- Nhutren;- Giam doc (b/c); -LiruVP.

Sf.2 MOT THANH yiEN *\NH0MLAM00NG-7^

Pham Dung Sy

MkiSoBOl-DNTAP DOAN CONG NGHlSP THAN - KHOANG SAN VI$T NAM

C6NG TY TNHH MTV NHOM LAM d6nG - TKV

BANG CAN DOIKE TO ANTai ngay 30 (hang 6 nam 2021

Dan v/ ilnh: dong Vi4( NamThuyetminh So dau namSo cuoi kyCHITIEU Ma so

45321528.484.039.120797.475.746.639a-taisanngAnhan

L Tien va cac khoan tirong durcrng tien100

113.361.814.16269.344.005.845110l.Tien 113.361,814.16269.344.005.845V.Ol1112. Cac khoan tircmg duong tien 112n. 6au tir tai chinh ngin han 120 V.021. Chung khoan kinh doanh 121 V1.2a2. Du phong giam gia chung khoan kinh doanh VI.2a1223. DSu tu nim giO den ngay dao han V1.2b123

139.374.447.093TTT. Cac khoan phai thu 159.814.358.8801301. Phai thu ngan han cila khach hang 131 101.204.578.593136.460.105.125VI,3a,c2. Tra truoc cho nguai ban ngan han 132 11.849.310911.111.000 00939;,

^CONGH / T N H 1< MOT THANHUhomuuo

3. Phai thu noi bo ngan han 133 14.719.55,14.719.5554. Phai thu theo tien dg k^ hoach hgp dong xay 1345. Phai thu ve cho vay ngan han 135 26. Phai thu ngan han khac 136 38.143.299.6'22.428.423.200VI.4a

TK\7. Du phong phai thu ngSn han kho doi (*) 137 VI.4a8. Tai san thiû cha xu ly 139 V1.5IV. Hang ton kho 224.835.209.284V.07 520.505.942.7291401. Hmg ton kho 224.835.209.284520.505,942.7291412. phong giam gia hang ton kho (*) 149V. Tai san ngan ban khac 50.912.568.58147.811,439.1851501. Chi phi tra truac ngSn han 151 43.025.723.238V1.13a 43.675.718.0562. Thue GTGT dugc khiu tru 152 7.386.494.2604.074.327.7013. Thue va cac khoin khac phai thu Nha nuac 153 500.351.08361.393.428VI,194. Giao djch mua b^ lai trai phieu Chinh phii 1545. Tai san ngin han khac 155 VI. 14a

B - TAI san DAI HAN 200 236.832.940.965 281.009.173.866210I. Cac khoan phai thu dai ban 27.208.544.791 28.251.303.523

I. Phai thu dai han ciia khach h^g 211 Vi.3fac2. Tratrudc cho ngudi ban dai h^ 2123. Von kinh doanh a don vi tryc thuoc 213 23.516,044.791 24.558.803.5234. Phai thu ngi bp dai han 2145. Phai thu ve cho vay dai han 2156. Phai thu dai han khac 216 VI .4b 3.692.500.000 3.692.500,0007. Du phong phai thu dM kho doi (*) 219 VI.4bII. TM san CO dinh 220 126.492.540.183110.692.269.8021. Tai san c6 dmh huu hinh 221 IV.9 108.309,306.875 123.713.934.034

Thuyetminh So dau namSo cuoi kyMS soCHITIEU

310.767,690,215222 315.129,214,215- Nguyen gia- Gia tri hao mon luy ke (*)

2. Tai san c6 djnh thue tai chmh(187,053,756.18!)223 (206.819.907.340)

224 Vl.l!225- Nguyen gia

- Gia trj hao mon luy ke (*) 3. Tai san co dinh v6 hinh

226227 2.778.606.1492.382.962.927VI. 10228 4.882,454.497-Nguyen gia 4.882.454.497229- Gia trj hao mon luy ke (*)

in. Bat dong san dau(2.103.848.348)(2.499.491.570)

230 V.12231- Nguyen gia

- Gia tri hao mon luy ke (*) 232240 806.755.454IV. Tai san do' dang dai ban____________

1, Chi phi san xu^ kinh doanh do dang dai2. Chi phi xay dimg ca ban da dang______V. Pau tu tai chmh dai ban____________1. Dau tu vao cong ty con_______________2. Dau tu vao c6ng ty Hen doanh, lien ket3. Dau tu gop von vao dcm vj khac

808.405.454VI.8241242 806.755.454808.405.454250251252253

4. Dvr phong dau tu tai chmh dai h^ (*) 2545. DSu tu nam giu’ den ng4y dao han 255

260 125.458.574.706VI. Tai san dai ban tdiac_____1. Chi phi tra truoc dai h^2. Tai thue thu nhap hoan lai

98.123.720.918261 119.294.969.23091.960.1 15.442Vl.l 3b262 VI.24a

3. Thiet bi, vat tu, phu tung thay the dai han 263 6.163.605.4766.163,605.4762684. Tai san dai han khac VI.14b

t6NG CONG TAI SAN (270 = 100 + 200) 809.493.212.9861.034.308.687.604270C-Np PHAI TRA 300 523.490.986.186713.050.516.763

I. No* ngan han 310 520.806.625.634710,839.866.891311 VI.16acc1. Phai tra nguoi ban ngan han 277.630.663.996432.204,273.997

2. Nguoi mua tra tien tnrcrc ngSn han 3123. Thue va cac khoan phai nop Nha nuoc 313 58,606.173.74825.336.505.981V1.19

3144. Phai tra nguoi lao dpng 86.774,729.59760.564,727.2913155. Chi phi phai tra ngan han 168.741.79636.697.509.732VI.203166. Phai tra npi bp ngan han 253.740.95214.824,854,657

7, Phai tra theo ti4n dp ke hoach hop dong xay 3173188. Doanh thu chua thue hien ngan han V1.22ac

9. Phai tra ngan han khac 319 22.298.207.8302.794.686.888V1.2132010. Vay va no thue tai chinh ngan han Vl.lSacd

11. Du phong phai tra ngan han 321 78.363.148.000V1.23a32212. Quy khen thudng, phiic Ipi 60.054.160.345 75.074.367.715

13. Quy binh on gii 323

14. Giao djeh mua ban lai trai phieu CP 324

330 2.684.360.5522.210.649.872n. No* dai han

ThuyetminhCHI TIEU M3 so So cuoi ky So dau natn

1. Phai tra ngiriri ban dai 331 Vi,16bcc2. Ngiroi mua tra tien truac dai ban 3323. Chi phi phai tra dai han 333 VI.204. Phai tra npi bo ve von kinh doanh 3345. Phai tra npi bp dai h^ 3356. Doanh thu chua thuc hien dai h^ 336 VI.22bc7. Phai tra dai h^ khac 337 VI.218. Vay va ngr thue tai chinh dai han 3389. Trai phieu chuyen doi 339 VI. 1710. C6 phieu iru dai 340 Vl,2211. Thue thu nhap hoan lai phai tra 341 VI.24b12. Dir phong phai tra dai han 342 V1.23b 2.210.649,872 2,684.360,55213. Quy phat trien khoa hoc va cong nghe 343d-v6n CHii sdHtru 400 321.258,170.841 286.002.226.8001. Von chu sohiru 410 321.255.944.040 286.000.000.0001. Von gop ciia chu sa hSu 411 VI.25a 286.000,000.000 286.000.000.000

• Co phieu ph6 thong c6 quyen bieu quyet 411a- Co phieu iru dai 411b

2. Thang du von c6 phan 412 VI.25a3. Quyen chon chuyen doi trai phieu 413 V1.25a VT-,>4. Von khac ciia chu so hiru 414 1 (2-VI.25a5. Co phieu quy(*) 415 VI.25d6. Chenh l?ch danh gia lai tai san 416 VI.25a

2^7. Chenh l^ch ty gia hoi doai 417 V1.25a8. Quy dau tu phat triln 418 VI.25e9. Quy ho tra sap xep doanh nghiep 419 Vl.25e10. Quy khac thupc von chu so hihi 420 VI.25e11. Lgi nhuan sau thue chua phan phoi 421 Vt.25a 35.255,944.040

- LNST chua phan phoi luy ke d§n cu6i k^ 421a- LNST chua phan phoi ky nay 42Ib 35.255.944.040

12, Nguon von dau tu XDCB 422n. Nguon kinh phi va guy khac 430 2.226.800 2.226.800

1. Nguon kinh phi 431 VI.28 2.226.800 2.226.8002. Nguon kinh phi da hinh thanh TSCD 432

t6NG CQNG NGu6n V6N (440=30Q+400) 440 1.034.308.687.604 809.493.212.986

Lam D6ng, ngay 21 ihdng 7 ndm 2021

Gidm docNgubi lap bleu TP. toanTC

— 1\.\NH0MLAM£)0N6-

yjpy

Nguyin Blch Phirong LI Van Hoan Minh Thanh

TAP DOAN CONG NGHIEP THAN - KHOANG SAN VlgT NAM CONG TY TNHH MTV NHOM LAM DONG - TKV

(B.02 - DN)

BAO CAO KET QUA HO AT DONG KINH DOANH

Tai ngay 30 thang 6 nSm 2021Don vj link' dong Vi?l Nam

thuy£tMINH

TirOl/OI/2021 den 30/6/2021

Tir 01/01/2020 den 30/6/2020CHi TIEU MA S6

3 41 2 51. Doanh thu bin hang, cung c4p dich vu 1 VI.25 1.074.700.727.404 1.187.723.677.574

2. Cac khoan giam trir 2

3. Doanh thu thuJln BH vac/c djch vu (10=01-02) 10 1.074.700.727.404 1.187.723.677.574

4. Oia von hing ban VI.27 996.420.442.54511 1.139.780.657.295

5. Lgi nhuan gpp BH va c/c djch vu (20=10-11) 20 78.280.284.859 47.943.020.279

6. Doanh thu boat d6ng tii chlnh 21 VI.26 178.820.104 253.247.076

7. Chi phi tii chinh 22 V1.28

-Trong d6: LSi vay phai tra 23

8. Chi phi ban hang 24 2.606.967.632 3.655.781.129

9. Chi phi quan ly doanh nghiep 25 33.733.378.496 33.430.662.065

10. Chenh lech thu chi ciia phi de trlch quy DN 26

11. L(?i nhuSn thuin {30=20+(21-22)-(24+25)-26} 30 42.1 18.758.835 11.109.824.161

12. Thu nhip khic 31 32.905.582 2.791.131.830

13. Chi phlkhic 32 55.200.000 57.649.151

14. Lgi nhuan khac (40 = 31 - 32) 40 (22.294.418) 2.733.482.679

15. Tong lgi nhuan ke toin trircrc thu4 (50=30+40) 50 42.096.464.417 13.843.306.840

16. Chi phi thug TNDN hien hanh 51 VI.29 8.800.911.010 2.758.691.198

17. Chi phi thug TNDN hoin lai 52 VI.30

18. Lgi nhuan sau thue thu nhap doanh nghiep (60=50-51-52) 60 33.295.553.407 11.084.615.642

19. Lai ca ban tren c6 phieu (*) 70

Lam Dong, ngdy 21 ihdng 7 ndm 2021

Giim docNguoi lap bieu TP. Ke toan TC

T N H U

Vii Manh Viro'ng Le Van Hoan Minh Thanh

Mlu s6 B 03-DNBan hanh kern theo TT 200/20HATT-BTC

Ngay 22/12/2014 cua Bo tai chinh

TAP DOAN CONG NGHIfiP THAN - K.HOANG SAN VI$T NAM CONG TY TNHH MTV NHOM LAM DONG - TKV

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

Qvy II nam 2021Don vj linh: VND

MaCHI TIEU Nam nay Nam truo'csoI. Liru CHUYEN TIEN TH HOAT DONG SAN XUAT KINHDOANH1. Lpi nhuan trir^c thue 01 42.096.464.417 76.638.272.526

2. Dieu chmh cho cac khoan:- Khau hao tai san c6 dinh va bit dong san dau tu 19.580.583.699 37.397,114.96402- Cdc kho^ du phong 03 77.889.437.320- Lai, 16 chenh lech ty gi^ hoi doai do danh gia lai cac khoan muc tien te c6 g6c ngoai t6 04

- Lai, !o tir boat dong dau tu 05 (178.820.104) (438.105.289)

- Chi phi lai vay 06

- Cac khoan dieu chinh khac 073. Loi nhuan tir boat dong kinh doanh truo'c thay doi von luu dgng 139.387.665.332 113.597.282.20108

- Tang, giam cac khoan phai thu 09 (13.557.462.934) (87.181.422.364)

- Tang, giam hang ton kho (295.670.733.445) 32.663.882.30410- Tang, giam cac khoan phai tra (Khong ke lai vay phai tra, thue thu nhap doanh nghi6p phai n6p) 148.547.869.336 (41.339,961,196)11

- Tang, giam chi phi tra truac 26.684.858.970 59.410.889.22612• Tang, giam chung khoan kinh doanh 13- Ti6n lai vay da tra 14- Thue thu nhap doanh nghiep da nop (14.620.646.930) (8.221.051.499)15- Tien thu khac tu boat dong kinh doanh 16 339.000.000 1.208.737.400- Tien chi khac cho boat dong kinh doanh (14.777.996.687) (19.759.940.606)17

Luu chuyen tien thuan tu boat dong kinh doanh (23.667.446.358) 50.378.415.46620

n. LUXJ CHUYEN TIEN TlT HOAT DONG DAU TU1. Tien chi de mua sam va xay dimg TSCD va cac tai san daihan khac_____________________________________________2. Tien thu tu thanh ly, nhugng ban TSCD va cac tai san dai han khac

21 (20.401.006.789) (20.597.045.976)

22

3. Tien chi cho vay. mua cSc cong cu no ciia don vj khac 23

4.Tien thu hoi cho vay, ban lai cdc cong cu no cua don vi khac 24

5. Tien chi dau tu gop von vao don vi khac 256. Tien thu hoi dau tu gop von vao don vi khac 26

MaCHI TIEU Nam triro'cNam nayX

SO

438.105,2897. Ti6n thu iai cho vay, c6 tiic va lai nhuan dirge chia 50.644.83027

Lira chuyen tien thuan tCr boat dong dau tir (20.158.940.687)(20.350.361.959)30

m. LUtJ CHUYEN TIEN TlT HOAT DONG TAI CHINH

1. Ti§n thu tir ph6t hanh c6 phieu, nh^ v6n g6p cila chii sd hOu

2. Tien tra iai von gop cho c^c chu scrhQu, mua lai c6 phieu cuadoanh nghiep dS phat hanh___________________________3. TiSn thu tu di vay4. Tidn tra ng goc vay_______________________________5. Tien tr^ ng g6c thue tai chfnh ___________6. Co til'c, Igi nhuan da tra cho chu so hihi________________Lira chuyen tien thu4n tv boat ddng tai chinhLiru chuyin ti^n thuSn trong kj' (50 = 20+30+40)Tien t6n dûAnh hvfcmg cua thay doi ty gia h6i doai guy doi ngoai te______Ti6n ton cu&i ky (70=50+60+61)

31

32

33343536

04030.219.474.779(44.017.808.317)5083.142.339.383113.361.814.16260

6169.344.005.845 113.361.814.16270

n%ay 21 ihdng 7 ndm 2021 Giam doc

5|M0T tmamm oicMlx• WoMLAMOONG-^

Ngiroi ISp bieu Tru’O'ng phong KTTC

Vu Minh ThanhLe Van HoanVu Manh Vuffng

Mau s6B09-DNBan h4nh theo TT so 200/2014/Tr • 8TC

ngay 22/12/2014 ciia Bo truong BTC

TAP DOAN CN THAN-KHOANG SAN VljT NAM c6NG TY TNHH MTV NHOM LAM DOnG - TKV

THUYÎT MINH BAO CAO TAI CHINH 6 thdng dau nam 2021

1. Dac diem boat d9ng cua doanh nghiep:1 - Hinh thijc so hihj von;Cong ty TNHH MTV nhom Lam D6ng - TKV (tidn than la cong ty bauxit Lam D6ng - TKV) dirge thanh lap theo Quy4t dinh s6 2350/QD/HDTV ng^y 30/09/2010 cua Hoi d6ng Thanh vien Tap do^ C6ng nghiep Than - Khoang san Via Nam; Cong ty boat dgng theo giay chungnhan kinh doanh s6 5800939133 dang ky ISn dau ngay 28 thang 10 nam 2010; Dang ky thay d6i Ian 1 vio ngay 22 th^g 12 nam 2010; Dang ky thay doi lin thir 2 vao ngay 19 thing 10 nim 2012; Dangky thay d6i llnS vao ngay 26 thing 01 nam 2015; Dangky thay d6i lin 4 vao ngay 09 thing 02 nam 2015; Dang ky thay dOi lin 5 ngay 22 thing 09 nim 2016 voi v6n diiu le 286 ty ding do Tap doan Cong nghiep Than - Khoang sin Vigt Nam so hOu toan bo;2 - LTnh vyc kinh doanh ; Khai thic che bien Alumina3 -Nginh nghe kinh doanh:

Khai thic quang kirn loai khac khong chua sat, San xuat truyin tai vi phan phoi dien; Due kirn loai mau; Ren dap, ep va can kim loai; luygn bgt kirn loîi; San xuat thiet bi sir dung ning lirgng chiet liru; San xuat miy khai thic mb va xay dung; Lip d^t may moc vi thiet bj cong nghigp; Xay dung nhi cic log.!; Phi do; Chuan bj mat bang; Lip d^t h? thong xiy dung khic; Ban buon kim loai va qugng kim loai; Van tai duong ong; Kho bai va luu giO hang h6a; Boc xep hang hda; Nha hang va cac dich vu in uong phuc vu luu dong; Cung cap djeh vu an uong theo hgp dong khong thubng xuyen v6i khich hang(phuc vu tiec, hoi hgp, dam cuoi...); Hoat dgng djeh vg ho trg khai thic mo va quing khic; San xuit sit thep, gang; Gia cong co khf; xii ly va trang phii kim loai; San xuit mo to, may phit, bien the dien, thiet bj phan ph6i va dieu khien dien; San xuit dong co, tua bin (trir dgng co miy bay, 6 to, mo to va xe may); Sin xuit 16 nuong, 16 luygn va 16 nung; San xuit cac thiet bj nang ha va b6c xep; Siia chua cac san pham kim loai due sin; Sira ch&a miy m6c, thilt bj; Sua chua thiet bj dien; Siia chua bio duBng phuong tign van tai; Siia chira thiet bj khic; Khai thic, xu jy vi cung cip nuoc; Thoat nude vi xir ly nude thai; Tai che phe lieu; Xay dung cong trinh ky thugt dan dung khic; Lap dit hg thong dien; Lip dat he thdng cip, thoit nude. Id sudi va diiu hoa khong khi; Ban buon tong heqj; Hoat dgng djeh vu ho trg khic lien quan den van tai; bin buon t6ng hgp; Dich vg an uong khic; Hogt dgng dich vg hS trg trge tiep cho van tai duong sit va duong bg; Kiem tra vi phan tich ky thuit; Khai thic da, cat s6i, dit set; San xuat miy luygn kim; Xay dgng cic cong trinh duong sat vi duong bg; Hogt dong xiy dgng chuyen dgng khic; Van tai hang hda bang duong bg; Hoat dgng djeh vg khac lien quan den van tai; Djeh vu luu tru ngin ngay; Ban buon chuyen doanh khac chua dugc phan vao dau, bin buon phi ligu, phe thai kim loai; Sin xuit san phim tu plastic {San xuat bao bi tir plastic); Ban buon hda chit; Khai thic quang bauxite; Che bien Alumin; Xir ly 6 nhiem va hoat dgng quan ly chit thai khic; Kinh doanh bao bi.

D6i vdi cic nginh nghe kinh doanh co dieu kign, Doanh nghiep chi dugc kinh doanh khi c6 du dieu kign theo quy djnh ciia phip luit.

4 - Die diem hoat dong cua doanh nghiep trong nam tai chinh c6 inh huong den bao cio tai chinh.5 - Cau true doanh nghi^;Cong ty c6 1 don vj true thugc: Xi nghiep bao bi Dong Nai.

!I. Ky ke toan, don vj tien tg su dung trong ke toan1. Ky kitoan nam; tir 01/01/2021 den 31/12/20212. Don vj tien te sii dung trong ke toin : VND

III. Chuin mu'c va Che dg ke toan ip dung 1 - Che dg ke toin ip dgng:

1/18

Cong ty TNHH MTV nhom Lam Dong - TKV ap dyng ke loan doanh nghi|p Vi|t Nam ban hanh theo Thong tu 200/2014/TT-BTC ngay 22/12/2014 cua Bg trircmg Bp Tai chinh ban hanh ve che do kd toiin doanh nghiep va Quyet djnh s6 2917/QD-HDQT ngay 27/12/2006 cua Hpi dong quin tri Tap doan cdng nghiep Than - Khoang sin Vipt Nam va lap mau bieu BCTC, Bao cao quan tri theo quyet dinh so 56/20I7/QD-LDA ciia Tap doan TKV.

2- Tuyen bo ve vi^ tuan thii chuan mirc ke toin va chS dp kS loan ;Ap dpng theo quy djnh cua cac chuan myc ke toin Vipt Nam da ban hanh ciing nhir cac thong tu huong dan thuc hi^n cic chuan mi/c ke toan.3 • Hinh thiic k4 loan ap dyng : Nhat chung - K6 loan may IV. Cac chinh sich ke toan ap dung1- Nguyen tic xic djnh cac khoan tien1.1- Nguyen t§c xac djnh cic khoan tiln vi tuong duong den:

Tien mit la cic khoan tien tai quy, tien gCri khong ky ban tpi cac ngan hang vi cac khoan tien dang chuyen. Cac khoan tuong duong tien la cic khoan dau tu ngan cd thbi han thu hoi hoic dao han khong qua 3 thing, c6 kha ning chuyen doi thinh mpt luong tien xic djnh va khong cd nhieu riii ro trong chuyen doi thanh lien ke tir ngay mua khoan diu tu do tai thbi diem bio cio.

1.2 - Nguyen tic, phuong phip chuyen doi cic dong tien khacCac nîep vu kinh te phat sinh bing ngoai te dupe quy doi ra dong Viet Nam theo ty gia giao dich thuc te tai thbi diem phat sinh nghipp vy. Tai thbi dilm cuoi ky ke toan, cac khoan myc tien tp cb gbc ngoai t? dupe quy dbi theo ty gii binh quan tren thi tnibng ngoai tp lien ngan hang ngay 31/12 hang nam.Chenh ipeh ty gia thpc te phat sinh trong ky va chenh ipeh ty gia do danh gii lai so du cac khoan muc tien te tai thbi diem cubi nim ke toin.2- Cac lopi ty gia hoi doii ap dung trong ke toin3- Nguyen tic xic djnh !3i suit thuc ti diing de chiet khau dbnglien 4> Nguyen tic ke toin cic khoan dau tu tai chinh- Chiing khoin kinh doanh• Cic khoin dau tu nim giil den ngiy dao han- Cic khoan cho vay- Dau tu vao cong ty con, cbng ty lien doanh, lien ket- Dau tu vio cong cu von ciia don vj khac- Cac phuong phap ke toan doi vbi cic giao djeh khic lien quan den dau tu tai chinh

5- Nguyen tic ke toan np phai thu5.1- Nguyen tac ghi nh^Cac khoan phai thu khach hang, khoan tra trubc cho ngubi ban, phai thu npi bp, phai thu theo tien dp ke hoach hop dong xay dimg (neu c6), va cac khoan phai thu khac tai thbi diem bao cio, neu:• Cb thbi han thu hbi ho|c thanh toan dubi 1 nam {ho|c trong mbt chu ky sin xuat kinh doanh) dupe phan loai la Tii

sin ngin ban.• C6 thbi han thu hbi hoic thanh toan tren I nam (ho|c tren mpt chu ky sin xuat kinh doanh) dupe phan loai la Tai sin

dai han.5.2- Lap du phbng phai thu kho doi

Dp phbng np phai thu khb doi the hien phan gia trj dp kien bj tbn that ciia cac khoan np phai thu c6 kha nang khong dupe khich hang thanh toin doi vbi cac khoan phai thu tî thbi diem Ipp Bio cio Tai chinh.

6- Nguyen tic ghi nhan hang tbn kho:6.1-Nguyen tic ghi nhan hang tbn kho;

2/18

Hang t6n kho dirge ti'nh theo gia g6c. Trirong hgp gia trj thuin c6 thS thgc hi?n dugc thip hon gia goc thi phai tinh theo gia tri thuin c6 thd ihgc hien duac. Gia g6c hing tSn kho bao g6m chi phi mua, chi phi chi biin va cac chi phi lien quan tryc tiip khac phat sinh di c6 dugc hang ton kho d dja diem va trang thdi hien tai.Gia goc cua hang tin kho do don vj ty san xuat bao gom chi phi nguyen lieu vat li?u iryc tiep, chi phi nhan cong tryc tiip, chi phi san xuil chung biin doi ph«it sinh trong qua trinh chuyen h6a nguyen lieu vat lieu thanh thanh ph^. chc chi phi san xuat chung dugc phan bo Uen co so gia tri cua thanh pham nhap kho. Nhung chi phi khong dirge tinh vao gid goc ciia hang ton kho;• Cac khoan chiet khau thuong m?i va giam gid hang mua do hdng mua khong dung quy each, pham chat.• Chi phi nguyen li?u, chi phi nhan cong va cac chi phi san xuit, kinh doanh khac phat sinh tren miic binh thudmg.- Chi phi bao quan hang ton kho trir ede chi phi bao quan hdng ton kho can thiet cho qua trinh san xuat tiep theo va chi

phi bao quan hing tin kho phat sinh Uong qua trinh mua hing.- Chi phi b£n hang.- Chi phi quan ly doanh nghiep.

6.2- Phuong phap tinh gid trj hmg ton kho: Binh quan gia quyin6.3- Phuong phap hach loan hang ton kho; Ke khai thuemg xuyen6.4- Phuong phap l?p dy phong gi^ gia hdng ton kho.Dy phong giam gii hang ton kho dugc lap vao thdi diem cuoi ky ke toan la so chenh l?ch giifa gi4 goc cua hang ton kho Ion hon gia trj thuan c6 thi thuc hien dugc cua chiing.7- NguySn tic ghi nhan va khau hao TSCD vd bat dong san dau tu:

• Nguyen tic ghi nhan TSCD : Gia tri ciia tai san dugc tinh theo gia gdc, bao gim chi phi mua, boc xep, van chuyen. lip rap, che biin va cac chi phi lien quan tfyc tiip khac din khi dua tai san vao trang th4i sin sdng sudung.

• Tai san c6 djnh dugc khau hao theo phuong phap dudng thang dya tren co so uoc tinh Ihdi gian sir dung h&u ich cua liii san. Thdi gian khau hao cy the nhu sau:+ Nha xudng, vat kien true; tir 5-22 nSm + May moc, thiet hi; tir 4-10 nam + Phuong tign v^ tai: tir 6-10 nam + Thiet bj vSn phong; tir 3-10 nSm + Cac tai san khac: tir 3-5 nam + Phan mem quan ly: 3 nam8- Nguyen tic ke toan cac hgp dong hgp tdc kinh doanh9- Nguyen tic ki toan thui TNDN hoan Igi: Thui thu nhap hoan lai dugc phan loai la no daihyn.10- Nguyen tic ke toan chi phi tra trudeCac chi phi tra trude chi lien quan den chi phi san xuat kinh doanh ciia ky ke todn hien tai dugc ghi nhan la chi phi ira inrdc ngin han. Cac chi phi sau day da phdt sinh Uong ky nhung dugc hach toan vao chi phi tra trude ddi han de phan b6 din vao kit qua hoat dgng kinh doanh:11 - Nguyen tic ke toin ng phai uaCac khoan phai tra ngudi ban, phai tra npi bg, phai tra khac, khoan vay tai thdi diem bao cao, neu:- Co thdi han thanh loan dudi I nSm hoac trong mot chu ky san xuat kinh doanh dugc phan loai la ng ngin han.- Co thdi h^ thanh toan tren 1 nam hodc tren mot chu k^* san xuat kinh doanh dugc phan logi la ng dii han.- TIi san ihiiu chd xCr 1;^ dugc phan loai la ng ngin han.12- Nguyen tic ghi nhan vay va no phai Ua thue tai chinh13- Nguyen tac ghi nhan v4 von hda cac khoan chi phi di vay

.ONI"T N

f TH#

T

3/18

Chi phi di vay lien quan tryc tiSp den vi^ dau tir xay dyng ho|c xuit tai san dd dang dupe tinh vao gii tri ciia tai san d6 (duyc von hoa), bao gom cac khoan 12i tien vay, phan b6 cac khoan chiet khau ho§c phy tryi khi phat hanh trai phiSu, c2c khoan chi phi phu phat sinh lien quan tdi qua trinh iam thii tuc vay.Vi|c v6n ho2 chi phi di vay se duye tarn ngtmg iai trong cac giai do?n m2 qua trinh dau tir xay dyng hoSc san xuat tai san dd dang bi gian doan, trCr khi sy gian doan dd 12 can thiet.Vi?c von ho2 chi phi di vay se cham diit khi cac boat dong chii yeu can thiet cho viec chuan bj dira tai san dd dang vao sir dyng hoSc ban da hoan thanh. Chi phi di vay phat sinh sau do se duyc ghi nhan la chi phi san xuat, kinh doanh trong ky khi phat sinh.C2c khoan thu nhap phat sinh do dau tu t?m thdi cac khoan vay rieng bift trong khi chd sir dung vao muc dich c6 dupe tai sin dd dang thi phai ghi giam trir (-) vio chi phi di vay phat sinh khi von hoa.Chi phi di vay dupe vdn hoa trong ky khdng dupe vupt qua tong s6 chi phi di vay phit sinh trong ky. Cac khoan Iai tien vay va khoan phan bd chiit khau ho5c phu trpi dupe vdn hoa trong timg ky khdng dupe vupt qua sd Iai vay thpc te phit sinh vi sd phan bd chiet khau hoic phu trpi trong ky dd.

14- Nguyen tic ghi nhin chi phi phai traCac khoan chi phi thuc te chua phat sinh nhung dupe trich trude vao chi phi trong ky de dam bao khi chi phi phit sinh thuc te khdng gay dpt bien cho chi phi san xuat kinh doanh tren co’ sd dam bao nguyen tic phii hpp gi&a doanh thu va chi phi. Khi cac chi phi do phit sinh, neu cd chenh ipeh ven sd di trich, ke toan tien hanh ghi bd sung hoic ghi giam chi phi tuemg ung vdi phan chenh !|ch.

15- Nguyen tic vaphuemg phapghi nh^ cac khoan dy phong phai tra.16- Nguyen tic ghi nhin doanh thu chua thyc hien17- Nguyen tie ghi nhan trai phieu chuyen ddi18- Nguyen tac ghi nhan vdn chii sd h£hj:- Nguyen tic ghi nhan vdn dau tu cua chii sd him. th^g du vdn cd phan, vdn khic ciia chii sd huu,• Nguyen tic ghi nh^ chenh l^h danh gia Iai tai san.

• Nguydn tic ghi nhan chenh lech ty gia.- Trong giai doan OTXDCB ty gii hoi doai da thyc hien va ty gia hoi doii dinh gia Iai cudi nim tai chinh ciia cac khoan myc tien tp cd gdc ngoai tp dupe phan inh luy ke tren bang can ddi ke toin

- Nguyen tac ghi nhan Ipi nhuan chua phan phdi.19- Nguyen tac v2 phuong phap ghi nhan doanh thu;• Doanh thu bin hang dupe ghi nh^ khi ddng then thda man cac dieu kien sau:

+ Phin Idn rui ro v2 Ipi ich gin liin vdi quyen sd huu san pham hoac hang hda da dupe chuyen giao cho ngudi mua;

+ Cong ty khdng edn nim giu quyen quan ly hang hda nhu ngudi sd huu hang hda hoac quydn kiem soat hang hda;

+ Doanh thu dupe xac dinh tuong ddi chac chan;+ Cong ty da thu dupe hoac sS thu dupe Ipi ich kinh te tir giao djeh ban hang;+ Xac djnh dupe chi phi lien quan den giao djeh ban hang.• Doanh thu cung cip djeh vu dupe ghi nhan khi ket qua ciia giao djeh do dupe xac dinh mpt each dang tin cay. Truong hpp vipc cung cap dich vu lien quan den nhieu ky thi doanh thu dupe ghi nhan trong ky theo ket qua phan edng vipc da hoan thanh vao ngay lyp Bang Can ddi Kd toan ciia ky dd. Kdt qua ciia giao djeh cung cap dich vy dupe xdc dinh khi thoa man cac dieu kien sau:+ Doanh thu dupe x2c djnh tuong ddi chSc chin;+ C6 kha nang thu dupe Ipi Ich kinh te tu giao djeh cung cap dich vu dd;+ Xac dinh dupe phan edng vipc da hoan thanh vao ngay iyp Bang can ddi ke toan;+ Xac dinh dupe chi phi phat sinh cho giao dich va chi phi de hoan thanh giao djeh cung cap dich vu do.

Phan edng vice cung cap dich vu di hoan thanh dupe xac dinh theo phuong phap danh gi2 edng vipc hoan thanh.

4/18

. Doanh thu hoai dgng tai chinh: Doanh thu phat sinh tir tik iai, tien ban quySn, ch tire, led nhuan dirge chia va cac khoan doanh thu ho?t dgng tai chinh khac dirgcghi nh?n khi thoaman dong thin hai (2) dieu kignsau:+ Co kha n4ng thu dirge Igi ich kinh te tir giao dich do;+ Doanh thu dugc xdc dinh tuong doi ch5c chSn.+ C6 tire. Igi nhu^ dirge ehia dirge ghi nhan khi dirge quy6n nhan c6 td'c hoae dugc quyk nhan Igi nhuan tir vige gdp v6n.- Doanh thu hop dong xay dung;- Thu nhap khde

20- Nguyen tic ke loan cic khoan gi^ trir doanh thu21- Nguyen tic ke toan gii v6n hang ban22- Nguyen tic ke toan chi phi tai chinh23- Nguyen tic ke toin chi phi ban hang, chi phi quan ly doanh nghiep24- Nguyen tic va phuemg phap ghi nhan chi phi thue thu nhap doanh nghiep hign hanh, chi phi thue thu nhap doanh nghiep hoan Igi.26- Cac nguyen tic va phuemg phap ke toan khac.

V. Thong tin bo sung cho cac khoan muc trinh bay trong Bang can doi ketodn:Dan vj tinh: VND )

Dau namCu6i kv01. Tien- Tien mat• Tien giri Ngan h^g khongky han- Tien va tuong duong tiin (*)

Cgng02. Cdc khoan dau tu tai chinh

HZ24.066.000113.137.748.162

128.738.00069.215.267.84S N

4-/ '113.361.814.16269.344.005.846 \-t

Cuoi nam Dau namGiagoc Giatrihgply Dgphdng Giatrihgply Duph6ngGia g6c

a/ Chung khoan kinh doanh (CM lieilheo biiu 02A-TM-TKV)Chi tiet (Co b^g ke kem theo)- Tong gid tri trdi phieu

Chi tiet (Co biuig kS kfem theo)- Cac khow dau tu khacb/ Dau tu nam giS din ngay dao han

Dau nSmCuoi k<'Gia goc Gia trj ghi soGia trj ghi so Gia goc

bl/Ngan han- Tien giri c6 ky han- Trai phieu- Cac khoan dau tu khac b2/ Dai han- Tien giri c6 kj" han- Trai phieu- C4c kho^ dau tu khacd Dau tu gop von vao dem vj khac (Chi nil theo biiu Q2C-TM-TKV) Dau nam

Gia trj hi;^ ly Du phongCu6i ky

Giagoc Giiujhgply Duphdng GiagOc- Dau tu vao cong ty con- Dau tu vao cong ty lien doanh, lien ket- Dau tir v4o don vi khac

5/18

03. Phai thu cua khach hang (Chitiitlheobiiu03-TM-TKV) a/ Phai thu cua khSch hang, phai thu npi bp ngan han

Trong do phai thu cua khach hang Id cdc ben lien quan b/ Phai thu ciia khach hang dM han c/ Tra tru6c cho ngucri ban ng^ h^ d/ Dir phong phai thu ng5n han kho doi (*)

04. Phai thu khic(Chi tiil iheo biiu Q4-TM-TKV)

Bau n5mCuoikv101.219.298 148

m.fl23MS.S46136.474.824 680

136.l9SJ6a.SS-l

11.849.310911.111.000

Dau nSmCu6i kvDir phongGiatrj

38.I43.299.63SDy phongGia tri

22.428.423.200a/ Ngan han- Phai thu ve c6 phan hoa- Phai thu vi c6 tiic va Ipi nhuan dupe chia- Phai thu nguoi lao dpng- Ky cugc, kj^' quy• Cho mupn- Cac khoan chi hp- Phai thu khde b/ Dai han- Phai thu ve c6 phan hoa- Phai thu v6 c6 tiic va Id nhuan dupe chia• Phai thu ngucri lao dpng• Ky cugc, ky quy- Cho muon• Cdc khoan chi hp• Phai thu khde

05. Tai san thieu chd’xu'ly (Bang ki chi liel lung laai lai sdn thieu)

600.476.119

37.542.823.5163.692.S00.000

22.428.423.2003.692.500.000

3 692 500 0003,692.500,000

Dau namCuoi kvSo lugngSo lugng Gia triGia trj

a/Tienly Hang t6n kho c/TSCD d/ Tai san khac 06. Np' xau(Chi lie! theo bieu Ob-TM-TKV) Bau nSmCuoiki

Gia tri c6 th6 thuGia trj c6the £,5j tirgng ng thu hoi

Giagdc D6i tugng ngGia gdc hoiCOng

07. Hang ton kho Dau namCu6i kvGia tri Du phongGia tri Du phong

- Hang mua dang di duemg • Nguyen lieu, vpt li|u- Cong cu, dung eg -Chi phi SX,KDdcrdang- Thanh pham- Hang hoa- Hang giri di ban- Hang h6a kho bao thue

Cong gia goc hang ton kho

88.423.787.496136.760.692

112.738.011.77023.536.649.326

112.712.790.899913.414.382

135.713.826.772271.165.910.676

520.505.942,729 224.835.209.284

6/18

- Gii tri hmg ton kho li d(?ng, kdm, mat pham chat khong c6 kha nang tieu thu tai thcri diem cu6i ky, nguyen nhan va huong xir ly doi vai hang ton kho li dpng, kem, mat pham chat.- Gia tri hang t6n kho \i dpng, k6m, mat pham chat

c6 kha nang tieu thy tai then diSm cu6i ky, nguyen nhan va htrtimg xir ly doi voi hang t6n kho li dyng, kem, mat pham chat.

- Gi4 trj hang t6n kho dung de thd chap, cam c6 bao dam cac khoan ny phai tra tai thoi diem cuoi ky.

08. Tai san do’ dang dai han D&uCu6i k^-Gia trj c6 th4

thu hoinam Gia trj c6 the

thu hoi Gia gdcGia goca/ Chi phi san xuat kinh doanh do dang dai hw

Congb. Xay dung coban da dang(Chi Hit cho cac cong irinh bieu 08-TM-TKV) ■ Mua sam -XDCB - Sira chua ion

Cong

Cuoi kv Bau nam

806.605.454 150.000

806.755.454

807.055.454 1.350.000

808.4 0S.454

09. Tang, giam tai san c6 dinh hiru hinhPhuang tien

van tai, truyen dan

Nha cira, vat kien true

May m6c, thiet bj Thiet bi quan ly Tong cyngTCSD khacKhoan muc

Nguyen giaSo dirdau nam 310,767,690.3,522.731.30925.690.644.2 $66.665.464.120123.196.170.532151,670,671.999

• Mua tfong nSm•Dau tu XDCB h.thanh 4.361 524 OOO4.361 524.000

»Nh$n dieu chuyen•T^g khac• Dieu chuy4n xuong CN»Thajih 1^, nhupng ban• Glam khac

So dir cuoi 315.129.214^153.522.731.30625.690.644.2566.695.464.1201S1.670.671.999 127.559.702.532

Gia trj hao mon iuy keSo dir dau nam 1.390.155.717 197.053.756.18110.726.725.2065.475.256.96997.644.382.097 91.114.734.292

^tâu hao trong n5m 19 134.940.477352 434 4022.297.531.6165.137.907.739 64.592.464n.312.474.266

> Hao mon trong nSm 561.210692561.210 662

- TSng khac- ChuyCT sang BBS dau iu- Thanh ly, nhu(;mgb^• Gi^ khac

So d O'cuoi k^ 1.742.SW.119 206.619.907.24013.026.256.9225.559 651.33399.538.597.035 36.952.642.031

Gi^trj COD lai

' ngay dau nSan 123.713.934.03414.981.919.050 Z132.57S.S911.210.205.25164.025,739.902 41.383.444.240

- Tî ng^y cu6i ky 106.309.306.3751.780.141.1691.125.612.787 1Z664.337.43440.607.060.50152.13Z 104.964

7/18

10. Tang, giam tai san c6 dinh v6 hinhPhan mSm may

tinhTSCD v6 hinhBan quyfin,

bang sang cheQuyen phatQuyen SD Tong congKhoan muc khdchanhdat

Nguyen gia4.882.4S4.497So dir dau nSm 4.657.454.497225.000.000

Mua uong nam-Dau tu XDCB h.thtohTing khacChuyen sang BPS Dau tu

- Thanh ly. nhu(?ng banGiam khac

4.882.454.497So du-cuoi ky 4.657.454.497225.000.000

Gia trj hao mon luy ke2.103.848.34802.048.558.252So do dau n3m 55.290.096

395.643.222391.03S.7I4- Khau hao trong nSm 4.607.508

- T5ng khac• Chuyen sang BPS dau tu- Thanh ly nhugng bin• Giam khac

2.499.491.5700So dircu8i ky 2.439.S93.96659.897.604

Gii trj c6n Igi169.709.9040 0- Tjii ng^y dau nam 169.709.904 00

2.382.%2.9270- Tai ngay cuoi k>' 2.217.860.5310 0165.102.396

11. Tang, giam tai san c6 djnh thue tai chinhPhircmg tien

v§n tai, truyen dan

TCSD h&u hinhMay moc, thiet bj

Nh^ ciia, vat kien true

TongcongTSCD v6 hinhKhoan muc kh^c

Nguyen giaSo du* dau nam- Thue lai chinh trong n5m-Mua lai TSCD thue tai chinh

I-Tang khac•Tra lai TSCD thue tii chinh- Giam khac

So dtrcuoi kyGia tri hao mon luy keSo dir dau nam- Khau hao trong nSm• Mua Igi TSCD thue tai chinh- Tang khac• Tra l»i TSCD thue tai chinh• Giam khac

So dir cu6i kyGia trj con lai- Tai ngay dau nam- Tai ngay cuoi ky12. Tang, giam bat d$ng san dau tu (Chi liei Iheo bieu 12 -TM -TKyj

8/18

Dau namCudi kv13. Chi phi tra truoc(Chiliiltheo IS-TM-TKV) a/Ngan han- Chi phi tra trirdc ve thus boat d§ng TSCD- Cong cp, dung cp xudt dung- Thue hoat d6ng TSCD, thuS co so h? ting- Bao hiem• Cac kho^ khac b/Dai lign- Chi phi sira choa idm- Cong cp, dpng cp xuat dung nhieu nam• Bao hiem- Thue hoat dong TSCD, thue co so h? tmg- Chi phi di vay- Chi phi cip quydn khai thdc khoang san- C^c khoan khac

Cpng

43.02S.723.2SS4S.67S.71S.0S6

370 176.638473.943.164

19J13.129 42.636J33.45I

II9.294.969.2S0 85,765.575.626 13J73.716.022

170.427.298

43.031.34 7 594

9I.960.IIS.442

64.464.883.24!

10.877.627.5302.432.235

19.953.245347

162320.692.468

16617 604 671

135.635.833,498

Cudikv Bau nSm14- Tai san khac a/Ngan hgn- Chi phi tra truoc ng5n han- Thue GTGT dugc khau trir- Thue Mk c4c khoan phai thu nha nuAc

b/Ddi hgn• Chi phi tra tnroc dai han

Cong15. Vay va no'thue tai chinh

7.SSS.S4SS4S4.I3S.72I.I29

<■7.386.494.2604.074.327.701

500.351.08361393.428

aI

N7.886.845,3434,135.721.129 r»

Dau namCuoi kv Trong kvSd CO kha

n5ng tra np'Sdc6 kha

ning tra noGialriGiamGiacri Tang

a/ Vay ngan han b/ Vay dai h^c/ Cac khoan no thue tai chinh da thanh loan

Nam truAcNam nayTong kho^ thanh to^ tidn thue tai

chinh

Tong khoan thanh to^ tien

thue TC

Tri cidn lai thue

Thai han Tra np gdcTra liin lai thueTra np gdc

Tir 1 nam tro xuongTron 1 nSm den 5 namTron 5 nSm

Cudiky Dau nSmd/ sd vay va np thue tai chinh qu^ h^ chuathanh todnGdcGdc LaiLai

-Vay• Npthue tai chinh - Ly do chua thanh loan

Congd/Thuydt minh chi tidt vd cac khoan vay va np thue tai chinh doi voi cac ben lien quan

9/18

2S. Von chu sfr hihia/ Bang doi chieu bien dpng cua von chii so h&u

LNST ihue chua phan phoi va cac

Von dau to ciia chu sd

Von khdc ciia chu so hdu

(Quy DIPT)

C^c khoan myc kh^c Tong cgngChi tieu

huu quy

654321ASddodlunam trirdc 2S6.000.000.OOQ286.000.000.000

- TSng v6n trong n§m trudc- Lai trong nSm triroc• Ting khac- Giam von trong n5mtruoc• Ld trong nSm truoc- Giam khic (PP vao quj DIPT v4 quj khen ihirdng, phuc Igi)So du cudi trudc • so du d§u nSm nay

2E6.O0Q.OO0.On0286.000.000.000

- Tang von trong nam nay (*)

35.2SS.9«.0«35.255.944.040

35.255 944.04035.255.944.040- Lai trong nim nay- Tang khac- Giam von trong nlim 00nay• L6 trong nam nay- Giam kJidc (PP vao quj DTPT va quy khen thudng, phiic Igi,....)So du cu6i nam nay 321.255.944.040286.000.000.000

Dau namCu6i kvb/ Chi tilt von gop ciia chit so hOu- Von gop ciia cong ty me- Von g6p cua cac doi tugng khac

Congd Cic giao djch vl v6n vdri cac chu so hOu v4 phan phoi c6 tire, chia Igi nhuan

Nam nay

286.QQ0.0aO.O00286.000.000.000

ZS6.O00.DOO.OOO286.000.000.000

Nam trudc- V6n dau tir ciia chii so hihj + Von gop dau nam+ Von g6p tang trong nam + Von g6p giam trong nam 4- Von gop cuoi nam- Co tuc, Ipi nhuan da chiad- Cdphilu- S6 lugng c6 phieu dang ky phat hanh- So lirgng cd phieu da ban ra cong chiing + c6 phieu pho thong+ CO phieu iru dai- S6 lirong c6 phieu dugc mua Isu + CO phieu pho thong+ CO phieu uu dai

286.000.000.000286.000.000.000

286.000.000.000286.000.000.000

Cu6i kv Dau nam

12/18

Nam trird'cNam nay7. Chi phi khac- Gid tri con lai TSCD va chi phi thanh ly, nhucmg ban TSCD- Lo do danh g\& lî tai san- Cac khoan bj phat- Cac khoan khac

C§ng

8. Chi phi ban hang va chi phiquan ly aJ Cac khoan chi phi quan ly doanh nghijp phal sinh trong ky- Chi phi nhan vien quan ly

Tiin linmg+ BHXH. BHYT. KPCD + Tien an ca

■ Chi phi ning lupng• Chi phi v§l lieu quan ly- Chi phi do diing vSn phong- Chi phi khau hao TSCD- Thue va I? phi• Chi phi dv phong- Chi phi djch vp mua ngoî• Chi phi khac bang tien

bl Cac khoan chi phi ban hang phat sinh trong ky- Chi phi nhan viSn ban hang + Tiin lucmg + BHXH. BHYT. KPCD + Tien an ca

■ Chi phi nang lupng• Chi phi vat li?u bao bl- Chi phi dpng cp do nghe- Chi phi khau hao TSCD- Chi phi bao hanh- Chi phi djch vp mua ngoii- Chi phi khac b^g tien d Cac khoan ghi giam chi phi ban hang va chi phi quan ly doanh nghi?p- Hoan nhgp dir phong bao hanh san pham, hanh h6a- Hoan nhap dp phong tai ca cSu, di/ phong khac• Cac khoan ghi giam khac 9. Chi phi san xuat, kinh doanh theoyeu to a/ Tong so• Ban th^h pham mua ngoai• Chi phi nguyen lieu, vgt liSu, nang lirgng + Hguy^n li(u, vgt li?u + Nhien lifu + Opng life- Chi phi nhan cong + Tien luang + BHXH. BHYT. KPCD + An ca• Chi phi khau hao TSCD- Chi phi djch vu mua ngoai• Chi phi khac bang tien

57.649.15157.649.]51

55.200.00055.200.000

N3m trird'c 33.430.662.065 19.233.580,922 17.278.807.027 1.439.966.89}

514.807.000 620.335.850 638.825.177

2.756,308.138 1.680 649.480

24.500.000

Nam nay 33.733.378.496 19,438 737.695 I7.S20.2S2.6S7

I.4I3.95I.OOS S04.534.000 670.919.334 494.078,759

1.7I9.468.I68 1.942.655.328

3.000.000

1,666.662.394 6.809.800 104

2.879.963.4086.584.555.804

3.655.781.1291,107.837.044

980.786.43984.539.60S42.511-000

2.606.967.6321,123.788.9061.000.180.566

80.192.34043.416.000

J.

1i VIEONG

2.508.348 673 39.595.412

1,443.046.59040.132.136

Nam truv'c U20.058J30.49I

Nam nay 1.267.964.792.598

932.025.017.306 3S6.679.3I6.470

547.337.935 271 28.007.765.565 80.606.153.883 71.748.406.534

6.022.053.349 2.835.694.000

16.775.638.279 166.593.901.714 I24.0S7.619.309

905.210.196 638 371.222.712.540 507.160.024.127 26.827.459.970 80.984.392.982 72.355.153.439 5.827.260.222 2.801.979.321

17.637.724 228 175.803.971.236 88.328.507.514

15/18

768.416.260671.834.439b/San xuat dien- Ban thanh pham mua ngoai- Chi phi nguySn lieu, v$t li?u. nang lu(;mg + Nguyen li$u, v^l li(u+ Nhien !i?u + Dpng liK- Chi phi nhan cong + Tien luang+ BHXH, BHYT KPCD + /nca- Chi phi khau hao TSCD- Chi phi djch vp mua ngoai- Chi phi khac b^g tien c/ San xuat kbodng san- Ban thanh pham mua ngoai• Chi phi nguyen li?u, vat lieu, nSng lugng + Nguyen Ufu. v4l li(u+ Nhien lifu + D^ng lire■ Chi phi nhln cong + Tien tuong+ BHXH. BHYT. KPCD + An ca• Chi phi khau hao TSCD- Chi phi dich vp mua ngoai- Chi phi kh^c bang tien

d/Xayiap• Ban thanh pham mua ngoai• Chi phi nguyen li?u, v|t li|u, n5ng lirpng + Nguyen lieu, vgt lieu+ Nhien lieu + Dpng l{rc• Chi phi nhan c6ng + Tien luang+ BHXH. BHYT. KPCD + An ca■ Chi phi khau hao TSCD• Chi phi djch vp mua ngoai■ Chi phi khac bing tient! San xuat san pham kh^c- Ban thSnh pham mua ngoai- Chi phi nguyen li|u, vat tiSu, nang luong + Nguyen lieu, vpi lieu+ Nhien lieu + Dpng life• Chi phi nhan cong

Tien luang• BHXH. BHYT. KPCD + An ca- Chi phi khau hao TSCD- Chi phi djch vu mua ngoî- Chi phi khac bang ti6n

692.564.900

2I.5I6.IS6

664.502.868

6.545.876

600.275.410

32.335-272

562.351.852

J.355.256

1.840.349 53725.445 20 785.566

2.072.246

54.193.773

15.293.010

1.265.700.491.062 1.316.407.533.838

928.525.592.598}S4.0S2.9-I9.r<!l

345.673.432.4(33

27.799.210.574

903.199.829.395

370.044.161.455

50f,.597.672.27S

26.557.995.665

80.839.817.738

72.223.153.439

5.818.969.978

80.558.433.298

71.714.731.036

5.0/9.304.262

2.834.398.000

16.735.997.930

I66.S40.676269

2.797.694.321

17.597.851.982

175.749.777.463124.036.833.74388.313.214.504

Z862.611.6781.544.087.457

2.787.091.0931.361.712.2132.604.850.693I.I46.0I2.8I3

182.240.400215.699.400

37.720.585144.575244

132.000.000 33.675.498*2.749.0878.290.2441.296.0004.285.000

37.800,00037.800.000

16/18

19.768.71548J79.6I9fyKinh doanh djch vu- Ban thanh pham mua ngoai- Chi phi nguyen lieu, v§t lieu, nSng lirgng + Nguyin lifu, vgl lifu + Nhien lifu + Dpng liK- Chi phi nhan cong f Tien luong + BHXH. BHYT. KPCD• Xn CO• Chi phi khau hao TSCD- Chi phi djch vu mua ngom- Chi phi khac bang lien10. Chi phi thue TNDN hien hanh (Maso 51)• Chi phi Thui thu nhap doanh nghiep tinh tren thu nhip chiuThue nam hien himh• Digu chlnh Chi phi Thue thu nhap doanh nghiep cua Cac nam truoc vao Chi phi Thud thu nhap hien hanh nam nay- Tong chi phi thue thu nhap doanh nghiep hien hanh

11- Chi phi thue TNDN hoin lai (Ma so 52)- Chi phi Thud thu nhap doanh nghiep hoan lai phat sinh tir Cdc khoM chenh i?ch tarn thcri phai chju Thud.

- Chi phi Thud thu nhap doanh nghiep hoan lai phat sinh tirvi^ ho^ nhap tii san Thue thu nhap hoan l?i

• Chi phi thue thu nhap doanh nghiep hoan lai phat sinh tir hach toan chi phi cdp quyen khai thic khoang san it hem so thue phai nop- Thu nhap Thud thu nhap doanh nghiep hoan lai phat sinh tir C5c khoim chenh l&h t^ then duoc khdu trir

- Thu nh^ Thud thu nhap doanh nghiep hoan l?i phai sinh tir C^c kho^ Lo tinh Thue va ini dlii Thue chua su dung.

• Thu nhap Thud thu nh?p doanh nghiep ho5n lai phit sinh tir viec hoan nhap Thue thu nhap hoan lai phai tra.- T6ng Chi phi Thud thu nhap doanh nghi?p hoan lai.Vll. Thong tin bd sung cho cac khoan muc trinh bay trong bao cao luii chuyen tiln te

1. Cac giao djch khong bSng tien anh huong den BCLCTT trong tuu'Dg lai- Mua tai bSng each nh^ cSc khoan no lien quan trirctiep- Mua doanh nghiep thong qua phat hinh c6 phieu- Chuyen nhirgng thmh v6n chii so hihi• Cac giao djch phi tien t? khac

2. C^c khoan tien do doanh nghiep nim giir nhumg khong duye sirdung

3. So tien di vay thyc thu trong ky• Tidn thu tu' di vay theo khd iroc thong thufmg- Tidn thu tir phat hanh trai phieu thuong- Tien thu tir phat h^h trai phieu chuyen doi

19,768.7154SJ79.619

I9.7M.7I}VS.J 79.6/9

Nam trirocNam nay

2.758.691,198S.800.911.010

2.758.691,1988.800.911.010

Nam trud'cNam nay

Nam trird'cNam nay

17/18

• Ti4n thu tir phat hanh c6 phieu uu dai phan loai la n? phai tra- Tien thu tir di vay dircri hinh thirckhac

4. So tien da thu'C tri goc vay trong ky- Tien tra ng goc vay theo khe u6c thong thircmg- Tien tra ng g6c trai phieu thirimg- TiSn tra ng goc trai phiSu chuySn doi• Ti6n tra g6c c6 phieu uti dSi phan loai la n? phai tra- Tien tra ng goc duoi hinh thirc khac

VIII- Nhihig thong tin khac1. Nhung khoan n9'tiem tAng, khoan cam ket va nhung thong tin tai chinh khac:2. Nhihig sir kifn phat sinh sau ngay ket thiic ky ke toan nam:3. Thong tin ve cac ben lien quan:4 . Trinh bay tai san, doanh thu, ket qua kinh doanh theo b? phan (theo llnh vut kinh doanh hoac khu vuc djaly) theo quy djnh cua chuan mirc ke loan so 28 ”Bdo cô bo phan":5. Thong tin so sanh (nhirng thay doi ve thong tin trong bao cao tai chinh ciia cac nien d? ke toin truoc):

Bao cao tai chinh cho kj tai chinh kit thiic ngay 30/6/2021 cua Cong ty dupe lap tren co so so li?u cua Cong ty TNHH MTV nhom Lam Dong • TKV, khong bao gom so li?u chi nh^nh Cong ty TNHH MTV nhom Lam Dong - TKV Xi nghilp bao bi D6ngNai.

Lam Dong, ngay 21 thdng 7 ndm 2021 Giam docTP. Ke toanTCNgu‘61 lap bieu 55«^

•^^/CONGTY \T N H H

||2|MOTTHANK^^{g. \nU6MLAM00NGlg

ft.ft •/*/O',

wNguyen Bi'ch Phu^ng inh ThanhLe VdnHoan

18/18

■Â.P DOAN CONG NGHIEP THAN - KHOANG SAN VIET NAM

CONG TV TNHH MTV NHOM LAM DONG - TK\^Mau so BOI-DN

bANG can d6i Kt TOANTai ngay 31 thang 12 naoi 2020

Dcm vj link: dong Viet NamThuyetminh

CHITIEU Ma s6 So cuoi la’ Sd dau nam

1 2 3 5 4A - tAI SAn NCAn HAN 100 549.703.821.151

n3.9^.0y.883

113.913,022.883

492.133.979.72583.142.33^38313.142.339.38370.000.000.000

I. Tien va cac khoan tircmg dirong tien 1101. Tien 111 V.Ol2. Cac kho^ tucmg duang tien

n. Pau ttf tai chinh ngan han 1. Chung kho^ kinh doanh

112120 V.02121 V1.2a

2. Dll phong giam gia chung khoan kinh doanh 122 VI.2a3. Dau tir namgiu den ngay dao han 123 VI.2bni. Cac khoan pfaai thu________1. Phai thu ngan han cua khach h^g2. Tra tniac cho nguai ngin h^3. Phai thuDoi bo ngSn han4. Phai thu theo tien do ke hoach hop dong xay5. Phai thu ve cho vay ngan h^6. Phai thu nsan h.an khac

130 155.321.268.766118.399.282.629

11.849.31014.719.555

67.788.198.47349.266.972J16_

10^308J74_263.174.382^

131 VI.3a.c132

0'?'133COf134 o'. T»

135 IT6ml136 VL4a

V1.4a38.823.192.528(1.927,775.256)

18.556.129.W(400.386.5S T7. Dtr phong phai thu n^n han kho doi (*)

8. Tai thieu cho xOr lyrV. Hang ton kho_________1. H^g ton kho2. Du phong giam gia hang ton kho (*)V. Tai sap ngan ban khac1. Chi phi tra tnrdc ngan h^

2. Thue GTGT dugc khau tnr

3. Thue va cac khoan khac phai thu Nha nude

4. Giao dich mua ban lai irai phiSu Chinh phu5. Tai san ngan han khac

B - TAI SAN DAII. Cac khoan phai thu dai han1. Phai thu dai han cua khach hang2. Tra trude cho nguai ban dai han3. Von kinh doanh d dan vi true thupc4. Phai thu noi bo dai han5. Phai thu ve cho vay dai han6. Ph^ thu dai han khac

137139 VI.5140 V.07 229.399.914.118

229.399.914.118262^41.211.775263.084.673.775

(243.462.000)78.362.230.094

141149150 51.069.615.384151 VI.13a 43.183.564.692 46.540.102.013152 7.386,494.260 31.822.128.081153 V1.19 499.556.432154155 VI.14a200 281.225.679.383

3.692.500.000373.591.876.622

3.692.500.000210211 Vi.3bc212213214215216 VI.4b

VI.4b3.692.500.000 3.692.500.000

7. Du phong phai thu dai kho doi (*) 219II. Tai san c6 dinh 220 150.793.919.977 186.172.927.890

Thuyetminh

CHI TIEU So cuoi kS' So dau namMa so

1. Tai SM CO djnh hiru hinh 221 IV.9 148.015.313.828 182.648.817.641- Nguyen gia- Gia Iri hao mon luy ke (*)

2. san CO dinh ihue tai chinh

222 388.994.048.864(240.978.735.036)

376.761.01^681(194.112.201.040)223

224 VI. 11- Nguyen gia 225- Gia tri hao mon luy ke (*) 226

3. Tai san c6 dinh v6 hinh 227 VI. 10 2J 78.606.149

4.882.454.497

(2.103.848.348)

3.524.110.2494.846.672.720

(1.322.562.471)

- Nguyen gia 228- Gia tri hao mon luy ke (*)

III. Bat dong san dau tu-229230 V.12

- Nguyen gia 231- Gia tri hao mon luy ke (*) 232

IV. Tai san dg dang dai han1. Chi phi san xuat, kinh doanh da dang dai2. Chi phi xay dung co dd dangV. f)au tu' tai chinh dai ban

240 VT.8 806.755.454 1.584.708.181241242 806.755.454 1.584.708.181250

1. Dau tu vao cong ty con2. Dau Ur vao cong ty lien doanh, lien k6t

^ ! ~ ----3. Dau tu gop von vao dcm vi khac4. Du phong dau tu tai chinh dm hmi (*)5. Dau tu nam giu den ngay dao han

251252253

V254

TY255 HHVIElVI. Tai san dai han khac 260 182.141.740.551*

175.679.690.80^125.932.503.952119.768.898.476

oo'nc1. Chi phi ira trudc dai han2. Tm san thue thu nhap hoan lai'y Thiet bi, vat tu, phu tung thay th4 dai h^

4. Tai san dai h^ khac

261 VI. 13b V.262 VI.24a- -1-1

263 6.163.605.476 6.462.049.74'268 VI.14b

TONG CONG TAI SAN (270 = 100 + 200) 270 830.929.500.534 865.725.856.347C-NOPHAITRA 300 544.927.273.734 579.723.629.547

1. Na ngan han1. Phai tra nguai ban ngan han2. Nguai mua tra tien trudc ngin h^3. Thue va cac khoM phai nop Nha nuac4. Phm tra nguoi lao dong

^ Chi phi phai tra ngan han6. Phai tra noi bo ngan h^7. Phai tra theo tien do ke hoach hop dong xay8. Doanh thu chua thue hien ngan han9. Phai tra ngin han khac1_0. Vay va no thue tai chinh ngan han

11. Du phong phai tra ngan han

310 542.242.913.182296.123.102.021

_ 76.300.000

60.268.002.509

88.143.596.421

176.109.428

14.719.555

575.434.358.135395.818.346.069311 Vl,16acd

312313 VI. 19 20.780.566.412

75.435.803.238243.440.309

314315 VI.20316317318 VI.22ac

V1.21VI.15acd

319 22.345.840.533 31.132.945.431320321 Vl.23a

12. Quy khen thuong, phiic lai

13. Quy binh on gia322 75.095.242.715 52.023.256.676323

14. Giao dich mua b^ lai trai phieu CP 324

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