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So: tO 12017|CV-TCHCV/v: Cong O6 nao c5o tdi chlnh ndm 20'16

d5 duEc ki6m toSn

coNG HOA XA HQt CH0 NGHiA UEr NAM

DQc l4p - Tu do - Hqnh Phtic------oOo----

Lao Cai, ngay 45 thang 02 ndtm 2017

Kinh g&i: - Uy ban Ch&ng khoSn Nhd Nudc

- S& Giao dich Chrlng kho6n He NQi

1. T6n c6ng ty: Cong ty c6 phAn dAu tu vir ph6t tri6n dien mien Bic 2

2. M5 ch&ng khodn: ND2

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Ban Gi6m dtic C6ng ty C6 phAn DAu tu vd Ph6t tri6n diQn Mi6n Bic 2 ("Cdngty") trinh bdy b6o c6ondy vd b6o c6o tii chinh dinh kdm cria C6ng ty cho nim k6t thirc ngiy 3 1 th6ng 12 ndm 2016.

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Kinh gfri c6c CO A61SC6ng ry C6 phAn DAu tuvir Phft tri6n tliQn Miijn Bilc2

Chring toi da kiiim to6n b6o c6o tdi chinh dinh kdm cria C6ng ty CO phAn DAu tu vi Phit tri6n diQn

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Theo f kii5n cria chring tdi, b5o c6o tdi chinh d6. ph6n 5nh trung thgc vd hqp If, h6n cic khia canhtro. ng y6u, tinh hinh tii chfnh cria Cdng ty Cd phan DAu tu va phllt trii5n tlign Mi6n B *c 2 taingay 3lth6ng 12 ndm 20 1 6, kpt que hopt rlQng kinh doanh vi luu chuyiSn tiAn tQ cho n[m ktit thric cring ngay,qfll trop voi c6c Churin muc Ki5 to6n Vi6t Nam, Chti dO K6 toan ooanh nehi€p ViQt Nam va cac quytlfnh ph6p ly c6 li€n quan d6n viQc lfp vd trinh bdy b6o c6o tai chffi.

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AI len tra ng goc vayTi6n tri c6 tirc

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Luu chuy6n tiAn thuAn trong nim(50=20+30+40)Ti6n vi cdc khoin tuong ttuong fidn-Loau nam

Tidn vi c6c khoin tuong tluong tidncu5i oi- (70 = 50 + 60)

33 233.598.748.80734 (t99.6t1.002.76A)36 (7s.992.869.869)

167.897.332.295(136.679.743.770)

(42.005.12s.822) 31.217.s88.s2s

(34.687.788.469) s4.660.140.66s

71.538.s46.625 16.878.405.960

36.850.758.156 71.538.546.62s

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1.

(a)

C6ng ty CA phfln Dflu tuvir Phft tri6n tliQn Miiin Bic2Thuy6t minh bfo cdo tiri chinh cho nIm t<6t tnnc ngdry 31 thfng 12 ndm2016

MiuB09-DN(Ban hdnh theo Th6ng ta sii 200/2014/TT-BTC

ngdy 22/12/2014 c{ta BA Tdi chinh)

C6c thuy6t minh ndy h bQ phfn hqp thdnh vi cAn dugc dgc ddng thdi v6i b5o c6o tdi chinh dinh kdm.

Don vi b6o c6o

Hinh thrfrc sfi hfru viin

C6ng ty C6 phAn DAu tu vi PhSt tri6n di€n Mi6n Bic 2 ("C6ng ty") ld mQt c6ng ty cd phAn ctuo.'c

thdnh lfp tai Vi€t Nam.

Ho4t ilQng chfnh

C6c ho4t tlQng chinh cria C6ng ty li:. dAu tu xdy dpng vfln hdnh c6c dp 5n thiry diQn tai tinh Ldo Cai vd c6c tinh mi6n Bic;r mua b6n vflt lipu x6y dpg;r tu v6n thiiSt k6 c6c c6ng trinh d6n dgng, cdng nghiQp, cAu dudrrg, cdpthohtnudc, thriy diQn, diQn,

thty lqi;

. nhfn thAu xdy llp cfuc c6ng trinh ddn dpng, c6ng nghiQp, diQn, buu chfnh vi6n thdng, thriy lgi,giao th6ng tlubng bQ c6c c6p, sAn bay, b6n cing, cAu, cdng, c6c cdng trinh k! thuft, ha tAng d6thi vd khu c6ng nghiQp, c6c cdng trinh dudng d6y, trpm bi6n th6, thi cdng san l5p nAn m6ng, xrilf nAn d6t y6u, cdp,thohtnu6c, lip d{t dudrrg ,5ng c6ng nghQ vd 5p lgc, diQn lanh vi trang tri nQi

that;

. dAu tu kinh doanh t6t aqng s6n, nhi 6 vd vdn phdng cho thu6;

. kinh doanh nhi hang, kh6ch s4n, du lich sinh th6i, khu vui ch<vi gihitri;

. sin xu6t ve mua b5n, xu6t nh{p khAu m5y m6c, thir5t b!, phpc vp x6y dpg; vd

' khai th6c, sin xu6t v4t liQu x6y dpg: d6, c6t, s6i.

Chu k) sin xudt kinh doanh thdng thulng

Chu lcj, sin xu6t kinh doanh th6ng thudng cria Cdng ty nim trong phpm vi 12thfing.'4

'Tpi ngdy 3 I th6ng li ndm 2016, C6ng ty c6 97 nhdn vi6n (ll112016: 98 nh6n vi6n).

(b)

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2.

(a)

C6ng ty CA phin Diu tuvir Ph{t tri6n tliQn Miiln Bic2Thuy6t minh b6o crio tiri chinh cho nim t<6t ttrtc nghy 31 thfng 12 nilm2016 (ti6p theo)

MiuB09-DN(Ban hdnh theo Th6ng hr si5 200/2014/TT-BTC

ngdy 22/12/2014 cira BQ Tdi chinh)

Ccr sff lflp b6o c6o tiri chfnh

Tuy6n bii vO tuin thri

B6o c6o tii chinh ducr. c lfp theo c6c ChuAn muc Ki5 toSn ViQt Nam, Ch6 d9 KC to6n Doanh nghiQpViQt Nam vd c6c quy dinh ph6p lf c6 li€n quan d6n viQc l4p vi trinh biy b5o c6o tdi chinh.

Ccr s& do lulngB5o c5o tii chinh, tru b6o c6o luu chuyen ti6n tQ, rlu-o. c lfp tr€n co so d6n tich theo nguy6n tic gi6g5c. B5o c6o luu chuytin ti6n tQ duo.'c lfp theo phuong ph6p gi6n tiiSp.

Ky k6 toin nIm

Ky k6 toSn ndm cria Cdng ty ld tt ngdy I thring 1 d6n ngiy 3l thing12.

Dcrn vi tiiin tQ k6 to6n

Eon vi ti6n tQ t6-toran cta C6ng ty ld D6ng ViQt Nam ("\rND") cfing li don vi ti€n tQ rlugc sri dungcho mqc tlich lfp vi trinh bdy b6o c5o tdi chinh.

T6m tit nhfrng chinh sfch k6 toin chfr y6u

Sau tl6y li nhfl'ng chinh s6ch tli toan chri y6u dugc C6ng ty 6p dgng trong viQc lfp b6o crio tii chinhney.

Cfc giao dich bnng ngo4i tQ

Chc giao dich bing c6c don vi tidn kh6c VND hong n[m ttugc quy tl6i sang VND theo f] gi6 x6p xiv6i f! gi5 thgc tO tpi ngdy giao dich.

C6c khoin mpc tdi sin vd ng ph6i tri c6 g6c bdng don vi tiAn t0 kh6c VND <luo. c quy tl6i sang VNDtheo tj' gi6 m:ua c\uy6n khoin/b6n chuy6n khoin cria ng6n hdng thuong mai noi C6ng ty thudngxuy6n c6 giao dichtai ngiy kt5t thric lcj,kr5 toSn nam.

f Lt cac5c khoin ch6nh lQc! tV gi6 h6i doSi ducv. c ghi nhfn vdo b6o c5o ktSt qu6 hopt dQng kinh doanh.

(b)

(d)

(a)

(c)

(b) Tiijn vi cric khoin tucrng tluong tidn

-.;. , x ..x ...;.Ti6n bao g6m ti6n m{t vd ti6n grii ngdn hdng kt6ng-ki han. C6c. khoan tuong tluorg ti€n ld c6c khoindAu tu ng6n hpn c6 tinh thanh khoin cao, c6 th6 dE ding chuyiin d6i thnnh m6t lugng ti6n x6c <tfnh,

hlng c6 nhi6u rui ro vA thay d6i gi|trivi duo. c sri dpng cho mpc tlich d5p rlng c6c cam k6t chi ti6nng6n h4n hon ld cho mpc dich dAu tu hay ld c6c mgc dich kh6c.

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(d)

(e)

C6ng ty CA phAn Dffu tuvir Phft tri6n iliQn Mi6n Bic2Thuy6t minh b6o c6o tii chfnh cho nIm k6t tntc ngiry 31 thdng 12 nilm2016 (ti6p theo)

Mf,uB09-DN(Ban hdnh theo Th6ng tu sii 200/20t4/TT-BTC

ngdy 22/12/2014 cia BQ Tdi chinh)

DAu tu nim giii tl6n ngiy iL{o hlnDAu tu nim gifr rl6n ngdy d5o h4n ld c6c khoin dAu tu md Ban Gi5m tl6c cia C6ng ty dp <linh vi c6kh6 nlng nim git <l6n ngiy d5o h4n. EAu tu nim git diSn ngdy d5o hpn ld ti6n grii ng6n hdng c6lcj.hp mi b€n ph6t hdnh bit buQc phii mua l4i tai mQt thdi tli6m ntr6t dinh trong tuong lai. Chc khoindAu tu ndy du-o. c ghi nhfn theo gi6 gi5c trir di dy phdng cho cdc kho6n phii thu kh6 ddi.

Cric khoin phii thu

C5c khoAn phii thu kh6ch hdng vi c6c khoin phii thu kh6c dugc phin 5nh theo gi5 g6c trir eli dgphdng phii thu kh6 ddi.

Hhng tdn kho

Hdng t6n kho duo. c phan anh theo gi6 thAp hon giira gi6 gi5c vd gi6 trf thuAn c6 thiS thyc hi6n dugc.Gi6 g6c ducy. c tinh theo phuong phSp binh quAn gia quyAn vd bao g6m tAt ch cic chi phf ph6t sinh d€c6 tlugc hdng t6n kho & clia elii5m vd trangthii hiQn tai. Gi6 tri thuAn c6 th6 thuc hi6n duoc u6c tinhdga vio giibhn cria hing t6n kho tru di c6c khoin chi phi u6c tinh di5 hodn thdnh sin phAm vi c5cchi phi b6n hdng.

Cdng ty 5p dpng phuong ph6p kC khai thudng xuy€n d€ hach torin hing t6n kho.

Tii sin cii Cinn hiru hinh

NgayAn gid

Tdi sin cO Ointr htu hinh tlugc thi5 hi6n theo nguydn gi6 trir di gi6 tri hao mdn lfiy k6. Nguy6n giltiisin c5 dlnh htu hinh bao g6m gi6 mua, thu6 nhfp khAu, c6c lopi thu6 mua hdng khdng hodn lpi vichi phi li6n quan trgc tii5p <16 <lua tdi sin cli5n vi tri vi tr4ng thrii ho4t dQng cho mpc tlich sri dpng tlddU ki6n. C6c chi phi ph6t sinh sau khi tdi sin cl5 dinh hiru hinh dd dua vdo ho4t <lQng nhu chi phi sirachta, bio du6ng vi dai tu ducv. c ghi nhfn vio b5o c6o ktit qud ho4t tlQng kinh doanh trong kj,md chiphi ph6t sinh. Trong c6c trudng hqp c6 thi5 chring minh mQt c6ch 16 rdng ring c6c khoin chi phi niylim tdng lgi ich kinh tti trong tucrng lai dU tinh thu du-o. c tri viQc sri dgng tii sin cO Ainn hflu hinh vuqttr€n mric ho4t tlQng ti6u chuAn theo nhu ddnh gi|ban dAu, thi c6c chi phi ndy tlugc v6n h6a nhu mQtkhoin nguyCn giatdngth6m cria tdi sin cO Ointr hiru hinh.

Khdu hao

KhAu hao dugc tinh theo pfruong phip duong thing dr,ra tr6n thdi gian hfl'u dpng u6'c tfnh cria tdi sincO Ainn hftu hinh. Thdi gidn hiiu dpng u6c tinh nhu sau:

. c6ng trinh thty tliQn

. nhh cli6u hinh thriy tliQn

. thi6t bi vdn phdng

. may m6c vi thi6t bi

. phuong tiQn vfln chuyi5n

35 n6m25 ndm

3-5nim20 ndm

6 ndm

(f)

(t)

(ir)

12

(e)

C6ng ry C6 phAn Dflu tuvi Phft tri6n tliQn Mi6,n Bic2Tfruyiii minh b6o c6o tiri chinh cho nim t<6t tnrnc ngiy 31 thing 12 ndm2016 (ti6p theo)

( B an hdnh t he o rh 6ng,",Yj;;,il f?;?ilngay 22/12/2014 cila BQ Tdi chinh)

Xiy dqng co bf,n d& dang

Xdy dpg co ban dd dang ph6n 5nh c5c khoin chi phi x6y dpng vd m6y m6c chua duo. c hodn thdnh

hoflc chua l[p dit xong. Kh6ng tinh khSu hao cho x6y dlrng co bin dd dang trong qu6 trinh xdy dgngvd lip d[t.

Chi phi trhtrufic diri h4n

Chi phi tri tru6c dii hpn bao g6m chi phi thu6 vin phdng vd chi phi thi6t bl v6n phdng tri tru6c.

Cic khof,n phii tri nguli bfn vi cic khofln phf,i tri khfc

C6c khoin phhi trhngudi b5n vi c6c khoin ph6i hn khdc tlugc th6 hiQn theo gi6 gtic.

--t i , Ivon co pnan

CO phiifu pnA tnAng

Chi phi ph6t sinh li6n qu.an tr.uc tii5p diln viQc ph6t hinh cd phitiu, trir tli inh hu6ng thuti, clugc ghigi6m vdo thflng du v6n c6 ph6n.

Thu6

Thuti thu nhflp doanh nghiQp tinh tr6n lgi nhufn hoac l5 cria nlm bao giim thuti thu nhfp_hi$n hdnh

vi thu6 thu nhfp hodn i4i. it rii tt u nhpp doanh nghiQp duqc ghi nhfln trong b5o c6o k6t quA hoat

elQng kinh doanh ngo4i trir trudng hqp c6 c6c khoin thu6 thu nhfp li6n quan dt5n c6c khoin mgc <1go. cghi nhgn thing vno v6n chri sd htu, thi khi d6 c6c khoin thu6 thu nhflp ndy cfing dugc ghi nhfln thingvdo v6n chri s6 hfru.

Thu6 thu nhfp hiQn hdnh ld khoin thui5 dU ki6n phni nQp d.pa tr6n thu nhfp chlu thu6 trong nim, stdgng c5c mric ttru6 su6t c6 hiQu luc tpi ngiy k6t thirc lcj,k6 to6n nim, vd c6c khoin tli6u chinh thu6

phii nQp li6n quan d6n nhirng ndm tru6c.

Thu6 thu nhfp hodq l4i clugc tinh theo phucrng phhpbingcin d6i kd to6n cho c5c ch6nh lQch-tam thdigifia gi6 tri giri sO cho mgc dich b6o c6o tii chinh vd gi|trf sri dpng cho mgc dich tinh thu6 cria c5c

khoin mpc tdi sin vd ng phii tra. Gi6 tri cta thu6 thu nhfp hodn l4i dugc ghi nhfn dya tr6n cSch thfrc

dU kii5n thu h6i ho{c than[toim giltri ghi s6 cria c6c khoin mgc tii sin vd nq phii tr6 sri dpng c6c

mfc thu6 su6t c6 hi€u luc.ho6" "o

be, c6 hi€u lyc t4i ngdy ktit thirc lci'ki5 to6n n[m.

Tdi sin thu6 thu thfp hoan lai chi <lu-o. c ghi nhfln trong ph4m vi chic chin c6 dri lqi nhufn tfnh thu6

trong tu'ong tai dC tai san thu6 thu nhfp ndy c6 thd sri dpng dugc. Tdi sin thu6 thu nhflp hodn 14i tluo. c

gni giam trong ph4m vi kh6ng cdn chic chin ld c6c lo. i ich vA thu6 liCn quan niry sE sri dgng tluoc.

(h)

(i)

fi)

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C6ng fy CO phAn Dflu tuvh Phit tri6n di$n Mi6n BiEc2Thuy6t minh bfo c6o tii chfnh cho nim ki6t tnrnc ngdy 31 th{ng 12 nilm2016 (ti6p theo)

MAu B 09 -DN(Ban hdnh theo Th6ng tu s,i ZOOtzOtUff-afC

ngdy 22/12/2414 cila BQ Tdi ch{nh)

Doanh thu vdr thu nhflp khric

Doanh thu tb bdn iliQn

Doanh thu du'o. c ghi nhfn hong b5o c6o ki5t qu6 ho4t dQng kinh doanh khi Cdng ty c6 khi ndng thudugc c6c lqi ich kinh t6 vi doanh thu c6 th6 tlo lud:rg du-o. c. Doanh thu kh6ng tlugc ghi nhdn n6u nhuc6 nhirng yi5u t5 kh6ng chic chin trong y6u li6n quan t6'i khe nbng thu h6i c6c khoiLn ph6i thu.

Doanh thu tir viQc b6n tliQn tlugc x6c tllnh vd tinh to6n dga tr6n Hqp tl6ng Mua ban Di€n gifra C6ngty vd C6ng ty Mua bin EiQn, mQt c6ng ty con cria T{p tloin DiQn lUc ViQt Nam. Doanh thu chi baog6m ti6n b5n tliQn do Nhd m5y thriy ttiQn Ngdi PhSt sin xu6t ra. Doanh thu dugc ghi nhfn m5i thengmQt l6n.

Ti6n brin diqn dugc tfnh to6n dga tr6n bi6u gi6 du-o. c x6c ttinh tu truSc nh6n v6i san lugng tliQn C6ngty sin xu6t du-o. c.

Thu nhQp t* tiin ldi

Doanh thu tir ti6n ldi ducr. c ghi nhfn theo tj' lQ tucrng ring v6i thdi gian dga tr6n sti du g6c vd ldi su6t

6p dsng.

Chi phi rli vay

Chi phi di vay dugc ghi nhfln h chi phi trong ndm khi chi phi niy ph6t sinh, ngo4i trir trudng hqp chiphi di vay li6n quan d6n c5c khoin vay cho mgc <lich hinh thanh tii sin dir di6u kiQn v6n h6a chi phidi vay thi khi d6 chi phi di vay sE <lugc vi5n h6a vi dugc ghi vdo nguyCn gi6 clc tai sin ndy.

(it)

(m)

(n) Lfli trOn c6 phi6u

(o)

C6ng ty trinh bdy l6i co bin tr6n c6 phi6u (EPS) cho c5c c6 phi6u ph6 thdng. Ldi co bdn tr6n c6 phi6udugc tinh bing c6ch 16y lili hoic l5 thuQc vO cO d6ng ph6 thdng cria C6ng ty (sau khi da tru cli khoinphdn b6 vdo qu! khen thu&ng, phric lcvi cho k! k6 to6n nim b6o c5o) chia cho sd luqng cO phi6u ph6th6ng binh quAn gia quyAr, luu hinh trong ndm.

Br[o c6o bQ ph4n t.

MOt bO phfn ld mqt hqp phAn c6 th6 x5c <tlnh ri6ng biQt cria Cdng ty tham gia vio viQc cung cAp c5c

sin phAm hoflc dich vp li6n guan (bQ phfn chia theo hoat dQng kinh doanh), ho{c cung cAp sAn ph6mholc dich vg trong mQt md.itruong kinh tti cu th6 (b0 phfln chia theo virng clia l1;), m5i bQ phfn niychiu rrii ro vd thu dugc lo. i fch kh6c bi€t v6i c6c b0 phfn kh6c. C6ng ty kh6ng trinh biy b6o c6o b0phan do Cdng ty chi c6 mQt ho4t clQng kinh doanh tai mQt vr)ng dia lf duy nh6t.

Cic b6n liOn quan

C6c b6n dugc coi ld b6n li6n quan cria C6ng ty n6u mQt b6n c6 khi ning, trgc tiiip hodc giSn ti6p,kii5m soSt b6n kia ho{c gAy 6nh huong dSng k6 t6i b€n kia trong viQc ra c5c quy6t dinh tdi chinh vdhopt tlQng, hoflc khi C6ng ty vi bdn kia ctrng chiu sg kiiSm so6t chung hoflc 6nh huong d6ng kC chung.C6c b6n li6n quan c6 th6 ld c6c c6ng ty ho[c cfuc chnhdn, bao gdm cA ciic thdnh vi6n gia dinh th6ncQn cria cic cbnh6n duo'. c coi ld li6n quan.

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C6ng ty CA phffn Dflu tuvi Phrlt tri6n tliQn Midn Brilc2Thuytit minh b6o c6o tiri chinh cho nlm t<iit tnrnc ngiry 31 thing 12 nilm 2016 (ti6p theo)

MAu B 09-DN(Ban hdnh theo Th6ng ta sii zOOtZOtltlf-nfC

ngdy 22/12/2014 cila B0 Tdi chinh)

Cic thay tl6i trong ufc tinh kti toinKhi lflp b6o c5o tdi chinh hdng nim, Ban Gi6m d5c thUc hiQn mQt s5 u6'c tinh k6 to6n. K6t qui thpcti5 c6 thC kh5c v6i c6c u6c tfnh k6 to6n ndy.

Xdt dorin quan trgng mi Ban Girim ttdc thUc hien A5i vO'i viQc 6p dgng c6c chinh s6ch kti torin cria

C6ng ty, ddng thdi ifing ld ngudn g6c chinh cria sy hQng chic chin trong c6c u6c tinh, kh6ng thayOOi ti6 tu khi lap b6o c6otitichinh cho ndm tdi chinh ktit thric ngiy 31 th6ng 12ndm20l5.

Tidin vi cic khoin tucrng tluong ti6n5.

TiAn mat-.

II len gul ngan nangC5c khoin tuong tluong tiAn

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36.850.758.156 71.538.546.625

E6u tu nim giir d6n ngiy dfo h4n

DAu tu nim gitr d6n ngdy tl6o h4n t4i ngiy 3l thing 12 ndm2}l6liLc6c khoin tidn grii t4i ngdn hingc6 lcj.h4n cdn lpi kh6ng quh 12 th5ng.

PhAi thu ngin h4n cria kh6ch hingKhoan phii thu ngin h4n cira kh6ch hing tgi ngdy 3 1 th6ng 12 ndm 2016 ld khoin phii thu tu Cdng

ty Mua b5n DiQn, mQt c6ng ty con cria T{p tlodn DiQn lpc ViQt Nam. .rQ4

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MAuB09-DN(Ban hdnh theo Th6ng ta si| zOO/zOlUff-afc

ngdy 22/l 2/2014 cira BQ Tdi chinh)

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C5c khoin chi h0T4m imgKy cu<r. c, ky qu}Phii thu cria Uy ban Nhdn d6n Tinh Lio Cai (+)Phii thu khSc

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(*) Phei thu cria Uy ban Nhin ddn Tinh Lio Cai ld khoin phdi thu v6 vi€c hodn tri kinh phf dAu tuCdng trinh Khu DO thi Thuong m4i Thriy Hoatheo C6ng v[n sOZZOS|ZO|6ICV-TCKH ngiry 22

th6ng 9 ndm 2016.

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20t6\TND

2015VNI)

Ldi ti6n gri'iLai cliEnh lQch fy gi6 dd" thsc hiQn

3.5s9.339.180 870.063.9s 1

310.091.098 10.16s.934.112

I 1.03s.998.6633.869.430.878

25

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Ebb

E

C6ng ty CO phffn Eiu tuvh Phit tri6n ili$n Midn Bilc2Thuy6t minh bio c6o tiri chinh cho nIm t<6t tnfc ngiy 31 thfng 12 nilm2016 (ti6p theo)

I MfiuB09-DN(Ban hdnh theo Th6ng tu sii 200/2014/I*\-BTC

ngdy 22/12/2014 c{ta BQ Tdi ch{nh)

23. Chi phi thi chfnh

2016\TND

201sVND

Chi phi ldivayL5 ch6nh lQch fI gi6chuathUc hiQnPhi b6o l6nh cho c6c khoin vayChi phf tii chfnh khSc

24. Chi phi quen If doanh nghiQp

Chi phi nhdn c6ngChi phi d6dtrng ydn phdng phAm

Chi phf khAu haoChi phi dich vu mua ngodiChi phf kh6c

25. Chi phi sin xu6t vir kinh doanh theo y6u

Chi phi nguy6n vat HgU trong chi phi sAn xuAtChi phf nhdn c6ngChi phi kh6u hao t.

Chi phi dich vu mua ngodiChi phi kh6c

144.08s.379.535 r43.603.067.699- 2.842.349.448

7 .943 .844.186 15 .87 0 .37 5 .Al4347.t40.157 6s.812.089

t52.376.363.878 162.381.604.2s0

2016\TND

19.321.035.880664.671.267899.37t.684

s.406.096.04t8.757.922.084

201s\4\D

16.882.709.850352.s20.r37

44.340.4546.248.7t7.700

t5.969.392.724

3s.049.096.9s6 39.497.680.865

t6

2016\rND

6.355.083.17530.213.366.51869.t79.37t.6847.034.3t9.749

58.738.894.422

2015YND

2.126.142.57224.771.762.16468.412.688.2949.594.293.048

51.240.554.52s

:q4

iT:,rt lll

,ll

26

C6ng ty CO phffn DAu tu vir Phrlt tri6n tliQn Midn Bic2Thuy6t minh b6o c6o tdi chinh cho nim t<6t tnfc ngiy 31 thring 12 ndm2016 (ti6p theo)

MiuB09-DN(Ban hdnh theo Th6ng tw sii ZOO.ZOHnf-AfC

ngdy 22/12/2014 c{n BQ Tdi chinh)

26. Thu6 thu nhfp

(a) Uiii cni6u thuti sudt thqc t6

2016\TND

201svtlD

Lcvi nhu6n k6 toSn tru6c thuiS

fhut5 tfnh theo thu(5 suAt cria C6ng tyChi phi kh6ng rtugc khdu trir thu6Mi6n thu6

79.288.t99.018 67.789.256.393

ls.857.639.804313.928.166

(16.17 t.s67 .970)

14.913.636.406t4.221.989

(14.927 .8s8.39s)

(b) Thu6 sudt 6p dBng

Theo c6c di6u khoin trong Gi6y Chring nhfn DAu tu, dE iin cria Cdng ty clu-o. c hudng c6c uu ddi theoLuft DAu tu n6m 2005 vit circ quy dfnh phSp lu{t hiQn hdnh- C6c quy Ainf, niC" hdnh vC thu6 cho ph6pC6ng ty clugc miSn thu6 thu nh{p trong 4 npmk6 tri nam dAu ti€n c6 lgi nhufn chiu thu6 tu hopt ilQngsin xu6t kinh doanh chinh (tu nhm20l5 d6n n[m 2018) vi gihm 50%thu6 thu nh6p trong e nam iie[theo (tu ndm20l9 tltin ndm 2027).Mric thu6 uu ddi 10% du-oc 6p dsng trong thdi eiu, i5 nam k6 ttrkhi d1r inbitddu bu6c vio giai doan kinh doanh (tt ndm 2015 d6; ia^ziz}1. SIu d6, C6ng ty s6rip dung mr?c thu6 thu nh{p doanh nghiQp hiQn hdnh. Luft thu6 thu nhflp doanh nghiQp cUng quy Ainnring n6u C6ng ty kh6ng phSt sinh lqi nhuAn chiu thutS trong ba nim li6n ti6p tir n6m <lAu ti6nC6ngty c6 doanh thu thi thdi gian miSn thuri trdn sE duo. c tinh bit AAu tri ndm thf tu dir c6 lcri nhu6n chiuthu6 hay kh6ng.

tdt ca c6c mi6n giim thu6 tr6n s6_ kh6ng 6p dpng v6i c5c khoin thu nhfp khhc, chc kho6n thu nhppkhic niy sE chiu thutS su6t 20%kA tir ndm 2016 (201522%).

Lfli ccr bin tr6n c6 phitiu

ViQc tinh to6n l6i cqb61 tr6n c6 phitiu cho nim ktit thric ngiy 31 th6ng 12 ndm 2016 <lu-o. c dga tr6nsii lgi nhuAn thuQc vO ciS d6ng ptrO ttrOng sau khi tru tti s6 pfian Ua vno quy khen thudng, phric ioi choki, k6 to6n n5m b5o c6o.ld 79.288 triQu VND (2015: 67.i89 triQu VI.{D) va sO tugng cb phi6u ph6th6ng binh qudn gia quyAn liL 41.529.650 c6 phitiu (2015: 41.529.650 cO phi6u).

27.

ih

f

3lr

27

COng ty Cd phAn Dflu tu vh Phit tri6n iliQn Midn Bic 2

Thuyiit mintr bio c6o tii chinh cho nim t<6t ttrric ngiy 31 thing 12 nim 2016 (ti6p theo)

MiuB09-DN(Ban hdnh theo Th6ng tn t6 zoo/zotl/ft-nfc

ngdy 22/l 2/201 4 cfia B0 Tdi chinh)

28. Cic giao dich chri y6u vfi cfc bOn li6n quan

Ngodi cdc s6 du vdi b6n 1i6n quan dugc trinh biy tqi citc thuytit minh kh6c cria b6o c6o tii chinh,trong ndm C6ng ty c6 cic giao dfch chtr y6u sau vdi c6c bdn li6n quan:

Gi{ trigiao dlch2016VNI)

2015VND

T0ng c6ng ty CO phan Xuiit nn$p kh6u vlrXf,y dung ViQt NamPhi bio lSnh khoin vay ngdn hdngThanh to6n phi b6o ldnh khodn vay ngdn hing

Ngin hing Thuong m4i C6 ph6n Diu tu viL

Phdt.tri6n ViQt NamSd ti6n vay nhfln trong ndm^t t ,so goc vay tra trong nam

Cdng ty C6 phdn VimecoMua hAng^t tso goc vay tra trong nam

Cdng ty c6 phin Vimeco Co khi vi Thuong m4iMua hdng

Thhnh vi6n Ban Gi6m d6c_.>.I ren luong va mu0ng

7.943.844.186 t5.870.375.0147.943.844.186 34.992.938.026

227.971.748"807 75.815.138,525133.7s7.002.760 82.000.000.000

3.919.2s8.99s 46.036.091.962500.000.000

14.591.770 3.587.752.290

2.952.507.t25 2.250.393.332

tJng H6ng VflnT6ng Gidm d6c

I 4 -0?- 2017

Nguoi]0p:

\[Ldm Thi Hd

-.i , :Ke toan tong hW

\

/-n.tso21ss]\D'r'"-- <>'+.1 \ 'r.\

O',/ CONO TY CP \:-rCONO TY CPlr,yffU rU vA

FHAI IHIdN OI

KA ndn fftdng

28

TONG CoNG TY CO PHAN VINACoNEXcOlc ry c0 pHAN NEDI2

CONG uon xA Ho!CHU IrtcIITnVIET NAMDQc lAp - Tu do - Hanh phurc

-----oOo------Lao Cai, ngdy44 thang 02 ndm 2017s6: $9 tzolztcv-TCKH

V/v Gidi trinh chdnh l6ch loi nhuAnsau thud ndm 2016 so'voi ndm 2015

Kinh g&i:

GIAI TRINH CHENH LECH LOI NHUAN SAU THUE

- UV ban Chung khoan Nhi Nr^u6c

- S& Giao dich Chung khoan Ha NOi

Cong ty c6 phriin d6u tu vd ph6t tri6n di6n Mien Bic 2 md chung khodn ND2 tr6n tronggtlri toi 0y ban chung khodn Nhd Nucvc vir euf s& toi chdo tr6n tront nh6t.

cin cu thong tur s6 15512A15/TT-BTC ngiiy 06/10t2a15 v6 vi6c cong b6 th6ng tin tr6n thitruong chung kho,6n.

Cdn cu vdo bdo.ciio k6t qud hoat d6ng kinh doanh nim 2016, ket th0c ngiry 31112t2A16cua COng ty c6 ph&n ddu tu va ph5t trien di6n Mi6n B6c 2 duoc lip vdo ntay t+lOz Dafitrong do loi nhudn sau thu6 thu nhip doanh nghiOp ndm 2016 so v0i loi nhuAn sau thu6 thunh&p doanh nghidp ndm 2015 co su thay d6i tr] 10% tr& l6n, Cong ty chung iOi *in gidi trinhnhu sau:

Nim 2016 Lgi nhuCIn sau thu6 thu nhdp doanh nghidp ld: 79.288.199.018 dong; ndm 2015ld: 67.789.256.393 d6ng, Loi nhuan sau thu6 ndm 2016 tdng hon so v0i lcyi nhuan sau thuendm 2015 la: 1 1.4118.942.625 cl6ng tuong duong tdng 16.96%

Nguy6n nhdn ting do:

Ld doanh nghiCp sdn xuat di6n (th0y di6n) doanh thu sdn xu6t di6n hodn toan phu thuoc viothoy vin trong ndm. Loi nhuin sau thu6 TNDN ndm 2016 tdng 11.498.942.625 cl6ng so vcyiloi nhu6n sau thu6 TNDN nim 2015 nguydn nh6n tdng do:

1. Th0y vdn trong ndm 2016 mua ducvc ph6n b6 d6u, nhi may da t&n dung dycyc t6i danguOn nuoc de ph6t di6n. Vi vdy, sdn lucrng di6n ndm 2016 tdng so vdi sdn lucrngdi6n nim 2015 twong ducrng tdng doanh thu ndm 2016 ting so v0i doanh thu nim2015 ld: 26.129.351.141 d6ng; trong khi lcvi nhudn thu&n tu hoat d6ng kinh doanhndm 2016 tdng so voi lgi nhuin thudn tu hoat dOng kinh doanh n6m 2015 ldr:

13.592.428.783 dong.

2. Nam2016 chi phi kh6ctdng so v0i chi phi khdc ndm 2015 d5n OOn kdt qud tu hoatd6ng kh6c cia C6ng ty ndm 2016 gidm (Am) so vcyi ket qu6 tu hoat d6ng kh6c cOaC6ng ty ndm 2015 tucrng ung gidm k6tquri hoat dong khac 2.093 486.1SA t! d6ng.

Hai nguy6n chir yeu tren dE lim cho lcvi nhu&n sau thur0 ndm 2016 ting so vcyi lcyi nhuan sauthu6 ndm 2015 tuo,ng ungjtang 16,96%

Tr,3n diy lir n6i dung giii trinh v6 k6t qud hoat dong kinh doanh ndm 2016 t6ng so voi k6tqud hoat dOng kinh doanh nim 2015 c0a Cong ty c6 phdn d&u tu vii ph:it tri6n di6n Mi6nBitc2.

Tr6n trong!

Noi nhin:- Nhv kinh gii;- Lu'u TCHC, TCKH

602 1 55

w#Phip tuat !S/