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

DT: (028) 38966803 - 38964072 FAX: (84.28) 38967522 Email : P.ketoan@lixco.com Website : www.lixco.com

BAO CAO TAI CHINH NAM 2017

(TOAN CONG TY)

Don vi bao cao : C 6 N G TV C O PHAN BOT GIAT LIX (T6ng hop) Milu s6 BOl-DN Dia chi: KP 4, P.Linh Trung, Q.Thii Dii-c, TP. HCM Ban hanh theo Thong tu s6 200/2014/TT - BTC

Ngay 22/12/2014 cua Bo Tai Chinh f

BANG CAN DOI KE TOAN Ngay 31 thang 12 nam 2017

Don vi tj'nh: VND

TAI SAN Ma so

Thuyet minh So cuoi ky So dau nam

A. TAI SAN NGAN HAN 100 397.593.976.279 418.998.169.292 I . Tien va cac khoan tuong airong tien 110 V.l 130.669.262.417 128.261.720.839 1. Tien 111 5.669.262.417 8.261.720.839 2. Cac khoan tuong duong tien 112 125.000.000.000 120.000.000.000 II. Dau tu tai chinh ngan ban 120 - -1. Chung khoan kinh doanh 121 - -2. Du phong giam gia chung khoan kinh doanh (*) 122 - -3. Dau tu nam giCr den ngay dao han 123 III. Cac khoan phai thu ngan han 130 106.939.525.593 108.071.350.672 1. Phai thu ngan han ciia Idiach hang 131 V.2 100.731.393.442 105.475.004.734 2. Tra tru-oc cho nguoi ban ngan han 132 4.642.779.653 1.559.399.625 3. Phai thu noi bo ngan han 133 - -4. Phai thu theo tien dp ke hoach hop dong xay dung 134 - -5. Phai thu vl cho vay ngln han 135 - -6. Phai thu ng&n han khac 136 V.3 1.565.352.498 1.036.946.313 7. Du phong phai thu ngan han kho doi (*) 137 - -

8. Tai san thieu cho xu ly 139 - -

IV. Hang ton kho 140 136.311.975.213 139.426.422.610 1. Hang t6n kho 141 V.4 136.311.975.213 139.426.422.610 2. Dtr phong giam gia hang ton kho (*) 149 - -V. Tai san ngan han khac ISO 23.673.213.056 43.238.675.171 1. Chi phi tra truoc ngan han 151 V.8a 14.956.491 11.252.000 2. Thue GTGT dugc khau tru 152 23.658.256.565 43.227.423.171 3. Thue va cac khoan kJiac phai thu Nha nude 153 -4. Giao dich mua ban lai trai phieu chinh phu 154 - -5. Tai san ngan han khac 155 - -B. TAI SAN DAI HAN 200 379.094.515.044 361.511.614.089 I, Cac khoan phai thu dai ban 210 - _

1. Phai thu dai han cua khach hang 211 - -2. Tra truoc cho nguoi ban dai lian 212 - -3. Von kinh doanh o don vi true thupc 213 - -4. Phai thu ngi bp dai han 214 - -5. Phai thu ve cho vay dai han 215 - -

Trang 1

Don vi bao cao : C 6 N G TY CO PHAN BOT GIAT LIX (Tong hop) M I U S6 BOl-DN Dia chi: KP 4, P.Linh Trung, Q.Thu Diie, TP. HCM Ban hanh theo Thong tir so 200/2014/TT - BTC

Ngay 22/12/2014 ciia Bp Tai Chinh

BANG CAN DOI KE TOAN Ngay 31 thang 12 nam 2017

fiffn vi tinh: VND

TAI SAN Ma so

Thuyet minh So cuoi ky So dau nam

6. Phai thu dai han khac 216 - -

7. Dir phong phai thu dai han kho doi (*) 219 - -

II. Tai san co dinh 220 300.221.564.731 280.464.925.968 1. Tai san co djnh hu"u hinh 221 V.6 269.505.658.818 248.936.473.427 ~ Nguyen gid 222 405.803.265.901 360.239.332.097 - Gid tri hao mdn luy ke (*) 223 (136.297.607.083) (111.302.858.670)

2. Tai san co dinh thue tai chinh 224 - -

- Nguyen gid 225 - -

- Gid tri hao mdn luy ke (*) 226 - -

3. Tai san co dinh v6 hinh 221 V.7 30.715.905.913 31.528.452.541 - Nguyen gid 228 37.912.696.300 37.912.696.300 - Gid tri hao mdn luy ke (*) 229 (7.196.790.387) (6.384.243.759)

III. B^t dgng san dau tir 230 - -

- Nguyen gid 231 - -

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

IV. Tai san do* dang dai han 240 40.580.000 -

1. Chi phi san xuat, kinh doanh do dang dai han 241 2. Chi phi xay dung co ban do dang 242 V.5 40.580.000 -

V. Dau tu tai chinh dai han 250 55.000.000.000 55.000.000.000 1. Dau tu vao cong ty con 251 - -

2. Dau tu vao cong ty lien doanh, lien ket 252 55.000.000.000 55.000.000.000 3. Dau tu gop von vao don vi khac 253 -

4. Du phong d§u tu tai chinh dai han (*) 254 - -

5. Dau tu nam giii den ngay dao han 255 - -

VT. Tai san dai ban khac 260 23.832.370.313 26.046.688.121 1. Chi phi tra truoc dai han 261 V.8b 21.415.138.719 22.001.370.621 2. Tai san thuS thu nhap hoan lai 262 V.14 2.417.231.594 4.045.317.500 3. Thiet bi , vat t u , phu tung thay the dai han 263 _

4. Tai san dai han khac 268 TONG CONG TAI SAN 270 776.688.491.323 780.509.783.381

Trang 2

Don vj bao cao : C 6 N G TY C 6 PHAN BQT GIAT LIX (T6ng hqp) Mau so BOl-DN Dja chi: KP 4, P.Linh Trung, Q.Thu Dii-c, 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 2017

NGUON VON Thuyet

NGUON VON Ma so minh So cuoi ky So dau nam C NOf PHAI TRA 300 303.971.310.923 329.342.675.377 L NO NGAN HAN 310 230.292.084.374 301.409.640.926 1. Phai tra ngKb'i bin ngan han 311 V.IO 131.431.547.309 140.359.985.705 2. Nguoi mua tra tiSn truoc ngan h^n 312 18.100.926.896 12.096.751.463 3. Thue va cac l;hoan phai nop Nhci nuoc 313 V.l l 10.968.974.457 13.442.783.448 4. Phai tra nguoi lao dong 314 43.624.274.392 39.448.206.864 5. Chi phi phai tra ngan han 315 V.12 12.086.157.970 11.889.095.072 6. Phai tra ngi bo ngan han 316 - -7. Phai tra theo tiSn do l e hoach hgp d6ng xay dung 317 8 . Doanh thu chua thuc hien ngan han 318 - 0 9. Phai tra ngan han Ithac 319 V.l 3a 9.365.707.112 6.383.417.936 10. Vay vil ng thu6 tai chinh ngan ban 320 V.9 71.657.556.080 11. Du phong phai tra ngan han 321 -12. Quy khen thuong, phuc Igi 322 4.714.496.238 6.131.844.358 13. Quy binh on gia 323 - -14. Giao djch mua bdn lai trai phieu Chinh phu 324 _ _

H. NO DAI HAN 330 73.679.226.549 27.933.034.451 1. Phai tra ngudi ban dai han 331 V.IO 13.536.983.601 23.544.983.601 2. Ngutyi mua tr^ tien trudfc dai han 332 _ _

3. Chi phi phai tra d^i han 333 _ _

4. Phai tra ngi bg \h v6n kinh doanh 334 - -5. Phai tra ngi bg dai han 335 _ _

6. Doanh thu chua thuc hien dai han 336 _ _

7. Phai tra dai han khac 337 V.l 3b 5.142.242.948 4.388.050.850 8. Vay va ng thue tai chinh dai han 338 55.000.000.000 9. Trai phieu chuyen doi 339 - -10. C6 phi6u uu dai 340 - -11. Thud thu nhap hoSn lai phai tra 341 - -12 . Du phong phai tra dai han 342 - -13 . Quy phat triln khoa hgc v^ c6ng nghe 343 - -

Trang 3

Don vi bao cao : C 6 N G TY CO PHAN BQT GIAT LIX (T6iig hop) Miu s6 BOl-DN Dia chi: KP 4, P.Linh Trung, Q.Thu Due, TP. HCM Ban hanh theo Thong tir s6 200/2014/TT - BTC

Ngay 22/12/2014 cua Bp Tai Chinh

BANG CAN D6I KE TOAN Ngay 31 thang 12 nam 2017

NGUON VON Ma s6 Thuyet minh So cuoi ky So dau nam

D. VON CHU SO HUtJ 4 0 0 4 7 2 . 7 1 7 . 1 8 0 . 4 0 0 451.167 .108.004 4 5 1 . 1 6 7 . 1 0 8 . 0 0 4 I. VON CHU SOf H C U 4 1 0 V . 1 5 4 7 2 . 7 1 7 . 1 8 0 . 4 0 0 451.167 .108.004 4 5 1 . 1 6 7 . 1 0 8 . 0 0 4

1. Von gop cua chu so htJu 411 324.000.000.000 324.000.000.000 324.000.000.000 - C6 phi6u ph6 thong co quy6n bi6u quy6t 411a 324.000.000.000 324.000.000.000 324.000.000.000

- C6 phieu uu dai 411b 2. Thang du v6n c6 phan 412 - -3. Quyen chpn chuyen doi trai phieu 413 4. V6n Ichac cua chu so h&u 414 - -5. Co phieu quy ( *) 415 -

6. Chenh lech danh gia lai tai san 416 - -7. Chenh lech ty gia h6i dodi 417 - -8. Quy dau tu phat trien 418 53.536.599.015 6.343.199.015 9. Quy ho trpf sap xep doanh nghiep 419 10. Quy khac thu6c v6n chii so huu 420 -

11. Lgi nhuan sau thue chua phan phoi 421 95.180.581.385 120.823.908.989 - LNST chua phan ph6i luy ke den cuoi ky tnxdc 421a 12.235.608.989 120.823.908.989 - LNST chua phan ph6i ky nay 421b 82.944.972.396

12. Ngu6n v6n diu tu XDCB 422 - -H . NGUON KINH PHI VA Q U Y KHAC 4 3 0 0 0 1. Nguon kinh phi 431 - -2. Ngu6n kinh phi da hinh thanh TSCD 432 - -TONG CONG NGUON VON ( 440 = 3 0 0 + 4 0 0 ) 4 4 0 776.688 .491.323 780.509.783.381

Lap, ngay 17 thang 01 nam 2018

Trang 4

Dvi bao cao : Cong ty Co phan Bot giat Lix Dja ch i : P . Linh Trung, Quan T h u Dii-c

Tong hop

iVlau so B 0 2 - DN (Ban h^h theo Thong tu s6 200/2014/TT-BTC

Ngay 22/12/2014 ciia Bp Tai Chinh)

B A O C A O K E T Q U A H O A T D O N G K I N H D O A N H Q U I I V N A M 2 0 1 7

Don vi tinh : dong

CHI TIEU MA SO

THUYET MINH

QUI IV/20I7 LUY KE TU" DAU NAM DEN CUOI QUI NAY MA

SO THUYET

MINH NAM NAY NAM TRUOC NAM NAY NAM TRUOC

1 2 3 4 5 6 7 1. Doanh thu ban hang va cung cap dich vu 0 1 VLl 564.699.618.056 519.518.848.439 2.164.370.404.069 1.986.047.243.323

2. Cac khoan giam trn doanh thu 02 VI.2 16.429.617.405 7.452.555.633 46.968.650.981 32.743.275.482 3. Doanh thu thuan ve ban hang v^ cung cap djch vu (10 = 0 1 - 02) 10 VI.3 548.270.000.651 512.066.292.806 2.117.401.753.088 1.953.303.967.841

4. Gia von hang ban 11 VI.4 448.973.446.958 411.320.286.243 1.706.497.041.076 1.549.219.647.828 5. Lpi nhuan gop ve ban hang va cung ckp dich vu (20 = 10 - 11) 20 99.296.553.693 100.746.006.563 410.904.712.012 404.084.320.013

6. Doanh thu hoat dong thi chinh 21 VL5 1.935.351.590 1.999.692.804 6.200.861.899 9.371.134.241 7. Chi phi tai chinh 2 2 VL6 1.091.658.444 1.577.221.203 4.485.442.189 5.235.001.334

Trong d6: Chi phi lai vay 23 983.888.889 1.078.726.430 3.960.862.887 4.479.770.921 8. Chi phi ban hang 25 VI.9 35.460.754.318 44.145.969.685 151.344.851.747 189.734.076.254 9. Chi phi quan ly doanh nghifp 26 VL9 20.074.392.619 9.849.076.634 74.516.972.226 39.386.676.550 10. Lgi nhuan thuan tu' hoat dong kinh doanh { 30 = 20+(21- 30 44.605.099.902 47.173.431.845 186.758.307.749 179.099.700.116 22) - (25+26)} 11. Thu nhap khac 31 VI.7 197.571.751 28.030.000 434.536.899 19.012.708.068 12. Chi phi khac 32 VL8 108.295.385 35.176.416 245.654.411 40.167.325 13. Loi nhuan khac (40 = 31-32 ) 40 89.276.366 (7.146.416) 188.882.488 18.972.540.743 14. Tong loi nhuan k^ toan truoc thug (50 = 30 + 40) 50 44.694.376.268 47.166.285.429 186.947.190.237 198.072.240.859

15. Chi phi thug TNDN hien hanh 51 VLll 9.120.299.436 10.360.914.159 37.574.131.935 40.542.105.245 16. Chi phi thug TNDN hoan lai 52 VI. 12 1.628.085.906 218.776.703 1.628.085.906 218.776.703 17. Loi nhuan sau thue thu nhap doanh nghiep (60-50-51-52) 60 33.945.990.926 36.586.594.567 147.744.972.396 157.311.358.911

18. Lai CO" ban tren co phieu (*) 70 672 741 4.185 4.467 19. Lai suy giam tren c6 phiSu (*) 71

Nguoi lap,

Pham Thj Kim Hong

TP.KT. thang 01 nam 2018

g Giam doc,

L

Trans 5

Don vi bao cao : Cong ty Co phan Bot giat Lix M^u so B 03 - DN Dia c h i : Phu-ong Linh Trung, Quan Thu Due, ( Ban hanh theo Thong tu s6 200/2014/TT-BTC

T O N G H O P Ngay 22/12/2014 cua BQ Tai Chinh )

BAO CAO LUtJ CHUYEN TIEN TE (Theo phuong phap gian tiep )

NAM 2017

C H I T I E U Ma so

Thuyet minh Ky nay Ky truo'c

1 2 3 4 5 I . Liru chuyen tien tir hoat dong kinh doanh 1. Lffi nhuan trie&c thue 01 186.947,190.237 198.072.240.859 2. Bieu chinh cho cac khoan - Khau hao TSCD 02 V . 7 , 8 27.629.536.755 22.614.715.473 - Cac khoan du phong 03 - Lai , 16 chenh lech ty gia hoi doai do danh gia lai cac khoan

muc tien te co goc ngoai te 04 26.368.309 111.240.094 - Lai , 16 tu hoat dong dau tu 05 (5.246.533.319) (8.696.487.679) - Chi phi lai vay 06 3.960.862.887 4.479.770.921 - Cac khoan dieu chinh khac 07

3. Lai nhuan tit hoat dong kinh doanh trtr&c thay 08 213,317.424.869 216.581.479.668 doi von lifu dong ~ Tang , giam cac khoan phai thu 09 20.623.006.500 (30.190.857.736) - Tang , giam hang t6n kho 10 3.114.447.397 7.204.401.499 - Tang, giam cac khoan phai tra (khong ke lai vay phai tra , 11 14.081.715.886 5.450.563.893

thue thu nhap doanh nghiep phai nop ) - Tang . giam chi phi tra truo'C 12 582.527.411 (4.643.572.424) - Tang, giam chung khoan kinh doanh 13 - Tien lai vay da tra 14 (62.387.686) (560.607.233) - Thue thu nhap doanh nghiep da nop 15 V.12 (38.814.746.658) (55.409.013.121) - Tien thu khac tu hoat dong kinh doanh 16 - Tien chi khac cho boat dong kinh doanh 17 (14.212.248.120) (18.774.269.100)

£«•« chuyen tiin thuhn tic hoQt dong kinh doanh 20 198.629.739.599 119.658.125.446

U. Liru chuyen tien tir hoat dong dau tir 1. Tien chi de mua sam, xay dung TSCD va cac tai san

dai han khac 21 V . 7 , 8 (71.548.116.518) (66.213.214.845)

2. Tien thu tu thanh ly , nhuong ban TSCD va cac tai san 22 49.756.000 854.854.899 dai han khac

Trang 6

CHI TIEU Ma A

SO

Thuyet minh Ky nay Ky truo-c

1 2 3 4 5 3. Tien ciii cho vay , mua cac cong cu ng cua don vi Ichac 23 V.2 4. Tien thu hoi cho vay , ban lai cac cong cy ng cua don vj kha 24 0 5. Tien chi dau tu gop von vao dgn vj khac 25 0 6. Tien thu hoi dau tu gop v6n vao dcm vj khac 26 7. Tien thu lai cho vay , co tuc va lgi nhu^n dugc chia 27 5.249.155.377 8.182.766.113

Luu chuyen tien thuan tir hoat dong dau tir 30 (66,249.205.141) (57.175.593.833)

i n . Lull chuyen tien tur hoat dong tai chinh 1. Tien thu tir phat hanh co phieu , nh^n v6n gop cua chu so hu 31 2. Tien tra lai v6n gop cho cac chu so hiJu , mua lai co phieu 32 cua doanh nghiep da phat hanh 3. Tien thu tu di vay 33 V.IO 21.263.237.250 142.007.524.508

(181.436.218.759) 4. Tien chi tra ng goc vay 34 V.IO (37.835.693.404) 142.007.524.508

(181.436.218.759) 5. Tien chi tra ng g6c thue tai chinh 35 6. Co bic , Igi nhuan da tra cho chu so hiru 36 (113.400.000.000) (140.400.000.000)

Liru chuyen tien thuan tir hoat dong tai chinh 40 (129.972.456.154) (179.828.694.251) Luu chuyen tien thuan trong ky ( 50 = 20 + 30 + 40 ) 50 2.408.078.304 (117,346.162.638) Tien va tirong duong tien dau ky 60 128,261.720.839 245.600.303.279

7.580.198 Anh hudng ciia thay doi ty gia hoi doai quy doi ngoai te 61 (536.726) 245.600.303.279

7.580.198 Tien va tuong duo"ng tien cuoi ky ( 70 = 50 + 60 + 61 ) 70 v . l 130.669.262.417 128.261.720.839

-Trang 7

Don vj bao cao : Cong Ty Co Phan Bot Giat Lix M I U S6 B 09 - DN Dia c h i : Phu-ong Linh Trung, Quan Thii Due, (Ban hanh theo Th6ng tir s6 200/2014/TT-BTC

TONG HOP Ngay 22/12/2014 cua Bo Tai Chinh )

BAN THUYET MINH BAO CAO TAI CHINH NAM 2017

I. Dac diem hoat dong cua doanh nghiep : 1 . IFinh thuc so" huu von : Cong ty co phan, trong do nha nuoc giu 51 % von. 2 . LTnh vuc kinh doanh : San xuat va thuong mai.

3 . Nganh nghe kinh doanh : Cong nghiep san xuat cac chat tay rua 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 , kinh doanh thong thud'ng 5 . Dac diem hoat dong cua doanh nghiep t rong nam tai chinh co anh huo'ng den Bao cao tai chinh 6. Cau true doanh nghiep

- Danh sach cac don vi true tliuoc khong co tu each phap nhan hach toan phu thuoc . + Ten : Chi nhanh Cong Ty Co Phan Bot Giat Lix Dja ch i : 233 Nguyen Tra i , Phuong Thuong Dinh , Quan Thanh Xuan , TP.Ha Noi 4- Ten : Chi nhanh Cong Ty Co Phan Bot Giat Lix tai Binh Duong Dia ch i : A-6 , A-12 KCN Dai Dang , Phuong Phu Tan , TP. Thu Dau Mot , Tinh Binh Duong + Ten : Cong Ty Co Phan Bot Giat Lix - Chi nhanh tai Bac Ninh Dja chi : L o l l - 1.1, KCN Que V6 2 , XaNgoc Xa , Huyen Que V6 , Tinh BSc Ninh + Ten : Cong Ty C6 PhSn Bot Giat Lix - VPDD Tai T P . H C M Dja ch i : LD-02.05, Toa nha Lexington , 67 Mai Chi Tho , P. An Phu , Quan 2 , TP.HCM

H. Ky ke toan , do'n vi tien te su dung trong ke toan : I . Ky ke toan nam : bat dau tu ngay 01/01 va ket thuc vao ngay 31/12 2 . Don vi tien te su 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 thu Chuan muc ke toan va Che do ke toan Viet Nam

Bao cao tai chinh dam bao da tuan thu yeu cau cua cac Chuan muc ke toan va Che do ke toan doanh nghiep

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

cac Thong tu hudng dan thuc hien Chuan mirc va Che do ke 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 duo-ng tien :

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

mot luong tien xac dinh ciing nhu khong co nhieu riii ro trong viec chuyen doi thanh tien - Tien giri ngan hang la tien gui khong ky ban

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

5. Nguyen tac ghi nhan hang ton kho : - Nguyen tac ghi nhan hang ton kho : Gia thuc te . - Phuong phap tinh gia trj hang ton klio : Binh quan gia quyen. - Phuong phap hach toan hang ton kho : ke khai thuong xuyen . - Phuong 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 tir : - Nguyen tac ghi nhan TSCD ( huu hinh , v6 hinh , thue tai chinh ) :

Nguyen gia = Gia mua (truoc VAT) + Thue (neu c6) + Chi phi - Phuong phap khau hao TSCD hiru hinh , v6 hinh , thue tai chinh : Theo phuong 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

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

- Gia trj 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 lgi nhuan tinh thue cho phep lgi 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 truoc day dugc xem xet lai vao ngay ket thuc nam tai chinh va dugc ghi nhan khi chac chan co du lgi 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 djnh theo thue suat du tinh se ap dung cho nam tai san dugc thu hoi hay ng phai tra duoc thanh toan dua tren cac muc thue suat co hieu lire tai ngay ket thuc nam tai chinh . Thue thu nhap hoan lai dugc ghi nhan trong Bao cao ket qua hoat dong kinh doanh trir khi Hen quan den cac khoan muc dugc ghi thang vao von chu so hiru khi do thue thu nhap doanh nghiep se dugc ghi thang vao von chii so hiru.

Trang 9

8. Nguyen tac ke toan chi phi tra truoc : - Cong cu , dung cu : dugc phan bo vao chi phi theo phuong phap duong thang vai thoi gian phan bo khong

qua 02 nam - Tien thue dat: dugc phan bdtheo thoi han thue quy djnh tren hgp dong thue dat

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

10. Nguyen tac ghi nhan von chu so' hiru : - Von dau tu ciJa chu so hiru dugc ghi nhan theo so thuc te da dku tu cua cac co dong . - Nguyen tac ghi nh^n chenh lech ty gia - Nguyen tac ghi nhan lgi 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 lgi ich gan lien viec so hiru

ciing 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 bi tra la i .

- Doanh thu cung cap dich vu : dugc ghi nhan khi khong con nhirng yeu to khong chac chan dang ke lien quan den viec thanh toan tien hoac chi phi kem theo . Truang hgp djch 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 phuo'ng phap ke toan khac. V. Thong tin bo sung cho cac khoan muc trinh bay trong Bang can doi ke toan

(Do'n vi tinh : dong) 1. Tihn Cuoi ky 31.12.17 Dau nam 01.01.17

- Tien mat 1.561.559.680 675.511.040 + Tien mat VND 1.097.867.500 371.787.500 + Tian mat ngoai tf (USD) C ) 463.692.180 303.723.540

- Tien gui ngan hang khong ky ban 4.107.702.737 7.586.209.799 + Tien gui VND 3.845.651.139 7.252.644.753 + Ti6n gui ngogi t# (USD) (**) 262.051.598 333.565.046

- Tien dang chuyen 0 0 - Tien goi ngan hang co ky han 125.000.000.000 120.000.000.000

+ Tien gdi VND 125.000.000.000 120.000.000.000 Cong 130.669.262.417 128.261.720.839

C ) USD 20,454.00 (**) USD 11,559.40

Trang 10

2. Phai thu cua khach hang Cu6iky3L12.17 Dau nam 01.01.17 a . Phai thu cua khach hang ngan han 100.731.393.442 105.475.004.734

- Cty TNHH Djch Vu EB 3.286.826.835 9.770.123.663 - Lien Hiep HTX TM TP.Ho Chi Minh 35.541.241.330 36.389.382.210 - Cty TNHH San Xuat Hoang Nam 4.366.000.000 10.810.800.000 - Cty CP DV TM TH Vincommerce 19.783.602.007 1.670.678.665

- Cty TNHH MM Mega Market ( Viet N a m ) 3.898.826.706 14.959.896.914 - Toyotsu Chemiplas Corporation 14.676.543.718 10.665.937.949 - Cac khach hang khac 19.178.352.846 21.208.185.333 b . Phai thu ciia khach hang la cac ben lien quan 1.912.374.200 0 - Cty CP Phan Bon Va Hoa Chat Ckn Tho 1.912.374.200 0

3 . Phai thu khac Cu6iky 31.12.17 Dau nam 01.01.17

3 . Phai thu khac Gia trj Du phong Gia tri Dtr phong a. Ngan ban 1,565.352.498 0 1.036.946.313 0 - Ky cugc , ky quy 507.723.214 0 808.623.660 0 - Tam ung 0 0 0 0 - Phai thu khac 1.057.629.284 0 228.322.653 0

b. Dai han 0 0 0 0 - Ky c\xac , ky quy 0 0 0

4. Plang ton kho :

Cuoi ky 31. 12.17 Dau nam 0 .01.17 4. Plang ton kho : Gia goc Du phong Gia goc Du phong

- Hang mua dang di dirong 1.015.568.400 0 7.332.652.940 0 - Nguyen lieu, vat lieu 70.212.514.181 0 78.337.800.115 0 ~ Cong cu, dung cu 3.213.162.439 . 0 821.266.720 0 - Chi phi SX , KD do dang 263.468.214 0 216.286.265 0 - Thanh pham 52.430.749.977 0 43.076.979.218 0 - Hang hoa 9.176.512.002 0 9.641.437.352 0

Cong 136.311.975.213 0 139.426.422.610 0

Trang 11

- Gia trj hang ton kho u* dong , kem , mat pham chat khong c6 kha nang tieu thu tai thoi diem cuoi ky ; Nguyen nhan va huong xir ly doi vai hang ton kho u dong, kem , mat pham chat; - Gia trj hang t6n kho dung de the chap , cam co bao dam cac khoan ng phai tra tai thai diem cuoi ky - Ly do dan den viec trich lap them hoac hoan nhap du phong giam gia hang ton kho

5. Tai san d& dang dai han : Cu6i ky 31.12.2017 Dau nam 01.01.2017 a. Xay dung co* ban du dang 40.580.000 0

+ Tu van lap bao cao kiem djnh ket cau cong trinh Nha dieu hanh cong ty tai Thu Due 40.580.000 0

+ Khac 0 Cong 40.580.000 0

6. Tang giam TSCD hihi hinh

Khoan muc Nhd cu-a vat kien true

May moc thiet bi

Phuong tien van tai

Thi6t bi d.cu quan ly

TSCD huu hinh

khac Tong cong

Nguyen gia So dudau nam 165.082.412.645 175.854.097.124 14.652.586.842 4.650.235.486 360.239J32.097

- Mua trong nam 5.017.771.907 19.518.318.000 2.016.063.909 206.818.182 26.758.971.998 - DSu tu XDCB hoan thanh 9.852.786.723 10.774.416.797 0 0 20.627.203.520 - Thanh ly , nhugng ban 1.249.574.000 209.333.333 363.334.381 1.822.241.714

So du cuoi nam 179.952.971.275 204.897.257.921 16.459.317.418 4.493.719.287 0 405.803.265.901 Gia tri hao mon luy ke 0

So du dau nam 44.804.753.404 57.118.134.603 7.193.002.818 2.186.967.845 111.302.858.670 - Khau hao trong nam 9.053.694.194 15.853.779.146 1.434.188,368 475.328.419 26.816.990.127 - GTCL thanh ly , nhugng ban 0 - Thanh ly , nhugng ban 1.249.574.000 209.333.333 363.334.381 1.822.241.714

So du cuoi nam 53.858.447.598 71.722.339.749 8.417.857.853 2.298.961.883 136.297.607.083 Gia tri con lai 0 - Tai ngay dau nam 120.277.659.241 118.735.962.521 7.459.584.024 2.463.267.641 248.936.473.427 - Tai ngay cuoi nam 126,094.523.677 133.174.918.172 8.041.459.565 2.194.757.404 269.505.658.818

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

Khoan muc Nh^ cfra v3t kiin true

May moc thiit hi

Phux)ng tien van tai

Thiet bi d.cu quan ly

TSCD huu hinh

khac T6ng cong

- Tai ngay dau nam 20.208.104.845 17.673.203.709 4.022.432.242 1.302.217.463 43.205.958.259

- Tai ngay cuoi nam 20.208.104.845 17.907,229,709 3.813.098.909 1.048.396.717 42,976-830.180

Trang 12

- Nguyen gia TSCD cuoi nam cho thanh ly : - Cac cam ket ve vi?c mua , ban TSCD hiiu hinh co gia tri 1cm trong tuang la i : - Cac thay doi khac ve TSCD hiru hinh

7. Tang , giam TSCD v6 hinh :

Khoan muc Quyen su- dung dat

Quyen phat hfinh

Ban quyen bSng sang

che Phan mem

vi tinh TSCD v6 hinh khac Tong cong

Nguyen gia So dir dau nam 37.912.696.300 37.912.696.300 - Mua trong nam 0 - Tao ra tir noi bo doanh nghiep 0 - Tang do hgp nhat kinh doanh 0 - Tang khac 0 - Chuyen sang CCDC 0 So ducuoi nam 37.912.696.300 0 37.912.696.300 Gia tri hao mon luy ke So du dau nam 6.384.243.759 6.384.243.759 - Khau hao trong nam 812.546.628 812.546.628 - Thanh ly , nhugng ban

So du cuoi nam 7.196.790.387 0 7.196.790.387 Gia tri con lai - Tgi ngay dau nam 31.528.452.541 0 31.528.452.541 - Tai ngay cuoi nam 30.715.905.913 0 0 0 30.715.905.913

- Nguyen gia TSCD v6 hinh cu6i nam da khau hao het nhung van con su dung :

8. Chi phi t ra t ruac Cudiky 31.12.17 Dliu nam 01.01.17 a . Ngan han 14.956.491 11.252.000

- Mua bao hiem tai san 0 - Cac khoan khac 14.956.491 U.252.000

b . Dai han 21.415.138.719 22.001.370.621 - Tien thue dat trong KCN Que

V6 - Bac Ninh 15.537.975.000 15.931.335.000 - Tien mua van phong o Quan 2

(*) 3.831.081.090 3.920.696.574 - Cong cu , dung cy 1.248.797.560 796.042.301

- Cac khoan khac 797.285.069 1.353.296.746

(*): Hien ta i , nha van phong a Quan 2 chua co giay chung nhan Quyen su dung da t , quyen sd hiru nha a va tai san khac gan lien vai dat

Trang 13

9. Vay ngjin han Cuoi ky 31.12.17 Trong nam Dau nam 01.01.17

9. Vay ngjin han Gia tri So CO kha

nang tra n o Tang Giam Chenh lech ty gia Gia tri So CO kha

nang tra nff

- Vay ngan hang 0 0 21.263.237.250 (37.835.693.404) (85.099.926) 16.657.556.080 16.657.556.080 - Vay ciia Tap Doan Vingroup

0 0 0 (55.000.000.000) 0 55.000.000.000 55,000.000.000

0 0 21.263.237.250 (92.835.693.404) (85.099.926) 71.657.556.080 71.657.556.080

{*): Dieu chinti do phan loai lai tir vay ng4n h^n sang vay dai ban

ID. Phai tra ngu'oi ban

C u 6 i k y 31.12.2017 DSu nam 01.01.2017

ID. Phai tra ngu'oi ban Gia tri So CO kha nang

tra ngf Gia tri So CO kha nang tra n o a. Cac khoan phai tra ngu'd*! b^n ngan han 131.431.547.309 131.431.547.309 140.359.985.705 140.359.985.705

-A.RStanchem PVT. LTD 0 0 5.049.779-280 5,049,779.280 - Cty Hoa Chat Soft 26.299.205-614 26.299.205.614 10,926-069-869 10,926-069,869

- Cty TNHH UlC Viet Nam 11.364.120.268 11.364.120.268 15.870.039,181 15,870.039.181

- ON Cty C6 PhSn Tico 0 0 4.609.515.207 4,609.515,207

- Cty CP DT & Xay L^p Thanh An 0 0 18.509.563.000 18-509.563,000

- Cac khach hang khac 93.768.221.427 93.768.221-427 85-395.019.168 85,395,019,168

h. C^c khoan phai tra nguoi ban dai han 13.536.983.601 13.536.983.601 23.544.983.601 23.544.983.601

- Cty TNHH Qu6c T6 Unilever Viet Nam 13.536.983,601 13.536-983.601 23.544.983.601 23,544,983.601

c . Phai tra nguoi ban la c^c ben lien quan : 3.050.919.870 3.050.919.870 5.746.723.427 5.746.723.427

- Cty Vat Tir Va XNK Hoa Chat 293.091.150 293.091.150 116.792.500 116.792,500 - Cty CP XNK Hoa Chit Mi£n

Nam 1.989.339.000 1.989-339.000 3.487.517.000 3,487,517,000 -Cty CP Hoa Chit Vi^t Tri 240.674.520 240.674.520 • 129-713,127 129-713,127

- Cty CP Bot Gi§t va Hoa Chdt Due Giang 0 0 1.707.750.000 1,707.750,000 - Cty TNHH 1 TV HC Co Ban Mieti Nam 527-815.200 527.815.200 304,950,800 304.950,800

Trang 14

11. Thue va cac khoan phai nop nha nucrc

So dau nam 01.01.17

So phai nop nam 2017

So da nop nam 2017

S6 cuoi ky 31.12.17

11. Thue va cac khoan phai nop nha nucrc

So dau nam 01.01.17

So phai nop nam 2017 So da npp nam

2017

S6 da nop nam 2017 t r u vao so

thue da nop nam 2016

S6 cuoi ky 31.12.17

a. Phai n o p : LTHUE 13.442.783.448 71.286.387.780 73.760.196.771 0 10.968.974.457 - Thue gia tri gia tang 2.085.436.000 11.281.075.639 12.838.875.048 0 527.636.591

+ Thui GTGT nam 2017 2.085.436.000 11.065.503.243 12.838.875.048 312.064.195 + Thue GTGT phai nop theo BB

KTNN 215.572.396 215.572.396 - Thue gia trj gia tang hang nhap khau 0 13.452.412.120 13.452.412.120 0 - Thue xuat, nhap khau 0 643.797.930 643.797.930 0 - Thue thu nhap doanh nghiep 10.360.914.159 37.574.131.935 38.814.746.658 0 9.120.299.436

+ Thue thu nhap DN nam 2017 10.360.914.159 36.840.684.417 38.814.746.658 8.386.851.918 + Thue thu nhap DNphdi nop theo

BB KTNN 733.447.518 0 0 733.447.518 - Thue thu nhap ca nhan 996.155.529 3.133.158.680 2.808.782.659 0 1.320.531.550

+ Thue thu nhap ca nhan nam 2016 996.155.529 (375.001.327) 1.145.925.064 (524.770.862) 0 + Thue thu nhap ca nhan nam 2017 3.508.160.007 1.662.857.595 524.770.862 1.320.531.550

- Thue tai nguyen 277.760 6.357.760 6.128.640 506.880 - Thue su dung dat phi nong nghiep 94.511.889 94.511.889 0 - Tien thue dat 5.093.941.827 5.093.941.827 0 - Thu^ mon bai 7.000.000 7.000.000 0

II.CAC KHOAN PHAI NQP KHAC 0 116.494.542 116.494.542 0 - Cac khoan phi, le phi 0 7.139.791 7.139.791 0 - Cac khoan phai nop khac 0 109.354751 109.354.751 0

Cong 13.442.783.448 71.402.882.322 73.876.691.313 0 10.968.974.457

12. Chi phi phai tra CuOiky 31.12.17 Dau nam 01.01.17 - Trich truoc chi phi iikn luong trong

thoi gian nghi phep - Cac khoan trich truoc khac 12.086.157.970 11.889.095.072

Cong 12.086.157.970 11.889.095.072 13. Phai tra khac Cuoi ky 31.12.17 Dau nam 01.01.17 a. Ngan han :

- Kinh phi cong doan 246.883.756 784.067.138 - Cac khoan phai tra, phai nop khac 9.118.823.356 5.599.350.798

Cong 9.365.707.112 6.383.417.936 b. Dai han :

- Nhan ky quy, ky cugc dai han 5.142.242.948 4.388.050.850 Cong 5.142.242.948 4.388.050.850

14. Tai san thue thu nhap hoan laii Cu6iky 31.12.17 Dau nam 01.01.17 - Tai san thue thu nhap hoan lai lien

quan den khoan chenh lech tam thoi dugc khau tru 2.417.231.594 4.045.317.500 Tai san thue thu nhap hoan lai 2.417.231.594 4.045.317.500

Trang 15

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

Cac khoan muc Ihuoc v6n chii s o hiJu

v6n gop ciia chu sit hSu

Thang du von CO phan

Quyen chon

chuyen d6i trai phieu

Quy dau tu phat trien

Chenh lech ty gia

LNST chua phan ph6i va cac quy COng

A 1 2 3 4 6 7

So dir dau nSm triro'c 216.000.000.000 60.329.733.015 176.430.505.078 452.760.238.093 - TSng v6n trong nam truoc 108.000.000.000 (108.000.000.000) 0 - Lai trong nSm trudc - Trich quy du trft b6 sung VDL,

DPTC

157.311.358,911 157.311.358.911 - Lai trong nSm trudc - Trich quy du trft b6 sung VDL,

DPTC 54.013.466.000 (54.013.466.000) 0 - Trich qay KT, phiic lpi (18.504.489.000) (18.504.489.000) - Cilia c6 tu-c 2015 bang tien (75.600.000.000) (75,600.000.000)

- Tam img co ti'rc 20 i 6 bang tien (64.800.000.000) (64.800.000.000) - Giam khac 0

S6 dir cuoi nSm trtrcrc 324.000.000.000 0 0 6.343.199.015 0 120.823.908.989 451.167.108.004

So dir dau nam nay 324.000.000.000 0 0 6.343.199.015 0 120.823.908.989 451.167.108.004 - Tang von trong nam nay 0 0 0

- Lai trong nam nay 147.744.972.396 147.744.972.396

- Trich quy DTPT 47.193.400.000 (47.193.400.000) 0 - Tncii quy K.T , pliiic Iqri (12.794.900.000) (12.794.900.000)

-Chia CO tuc 2016 bang tien (48.600.000.000) (48.600.000.000)

- TaTii trng co tiVc 2017 bang lien (64.800.000.000) (64.800.000-000) - Giam khac 0 So dir cuoi nam nay 324.000.000.000 0 0 53.536.599.015 0 95.180.581.385 472.717.180.400

b. Chi ti8t von g6p cua chu s6' huu Cu6i k^-31.12.17 D3u nam 01.01.17 - Von gop cua Nha nu'oc 165.240.000.000 165.240.000.000

- Von g6p ciia cac doi tugfng khAc 158.760.000.000 158.760.000.000 Cong 324.000.000.000 324.000.000.000

c. Cac giao dich ve von voi cac chu so' huu va phan phoi co tuc , chia loi nhuan Cu6i ky 31.12.17 DSu nam 01.01.17 - Von dau tu cua chu so hiru + Von gop dau nam 324.000.000.000 324.000.000.000 + Von g6p tang trong nam 0 + Von gop giam trong nam 0 0 + Von gop cuoi nam 324.000.000.000 324.000.000.000 - C6 tuc va lgi nhuan da chia (thufic nam 2016) 48.600.000.000 0 - Co tire va lgi nhuSn da chia {tam ung nam 2017) 64.800.000.000 0

Trang 16

d. Co phieu Cu6iky 31.12.17 mu nam 01.01.17 - So lugng CO phieu dSng ky phat hanh 32.400.000 32.400.000 - So lugng CO phieu bdn ra cong chung 32.400.000 32.400.000 + Co phieu pho thong 32.400.000 32.400.000 + Co phigu uu d§i (loai dugc phan loai la v6n chu so hiJu) - So lugng CO phieu dugc mua l i (co philu qu5') + Co phieu pho thong + Co phieu uu dai (lo^i dugc phan loai la von chu sd hiju ) - So lugng CO phieu dang luu htinh + Co phieu pho thong 32.400.000 32.400.000 + Co phieu uu dai (loai dugc phan loai la von chu so hOu)

* Menh gi^ co phieu dang luu hinh 10.000 dong 10.000 dong

d. C6 tiic Cu6i ky 31.12.17 mu nam 01.01.17 - Co tiic da cong bo sau ngay ket thuc ky ke toan nam + Co tuc da cong bo tren co phieu pho thong + Co tuc da cong bo tren co phieu uu dai - C6 tu-c cua c6 phi§u uu dai luy ke chua dugc ghi nhan

e. Cac quy cua doanh nghiep Cu6i ky 31.12.17 Dau nam 01.01.17 - Quy dau tu phat trien 53.536.599.015 6.343.199.015 - Quy du ph6ng tai chinh 0 0 - Quy khac thupc von chu so huu

16. Cac khoan muc ngoai Bang can doi ke to^n Cu6i ky 31.12.17 Dau nam 01.01.17 a. Ngoai tf cac loai -USD 32.013,40 28.060,41 -EUR 0,00 0,00

b . Ncr kho doi da xu ly 1.192.429.695 1.192.429.695 - Tai TP.HCM 719.357.115 719.357.115 -Tai CN Ha Ngi 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 rai khoi dia diem kinh doanh va khong c6 kha nang thanh toan n g .

Trang 17

VI. Thong tin bo sung cho cac khoan muc trinh bay trong bao cao ket qua hoat dong kinh doanh DVT : ddng

Nam nay Nam truoc So PS mm 2017 S6 PS Nam 2016

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

- Doanh thu san pham 2.006.031.842.584 1.866.208.228.301 119.839.015.022 - Doanh thu hoat dong khac 158.338.561.485

1.866.208.228.301 119.839.015.022

Cong 2.164.370.404.069 1.986.047.243.323

Nam nay Nam tru6"c So PS Nam 2017 S6 PS Nam 2016

2. Cac khoan giam tru 46.968.650.981 32.743.275.482 Trong do

- Chiet khau thuong mai 43.800.928.551 29.146.907.289 - Hang ban bi tra lai 3.167.722.430 3.596.368.193 - Giam gia hang ban

Nam nay Nam truoc S6 PS Nam 2017 S6 PS Nam 2016

3. Doanh thu thuan ve ban hang va cung cap dich vu 2.117.401.753.088 1.953.303.967.841 Trong do

- Doanh thu san pham 1.959.063.191.603 1.833.464.952.819 - Doanh thu hoEit dong khac 158.338.561.485 119.839.015.022

Nam nay Nam truoc S6 PS Nam 2017 SOPS Nam 2016

4. Gia von hang ban - Gia von ciia san pham da ban 1.558.903.437.075 1.436.802.943.924 - Gia von ciia boat dong khac da cung cap 147.593.604.001 112.416.703.904 - Du phong giam gia hang ton kho - Cac khoan ghi giam gia von hang ban

Cong 1.706.497.041.076 / 1.549.219.647.828

Nam nay Nam truoc So PS NSm20I7 S6 PS Niim 2016

5. Doanh thu hoat dong tai chinh - Lai tien gui, tien cho vay 5.291.100.851 7.945.089.990

Trang 18

- Lai ban ngoai te 247.100.000 290.410.800 - Co turc, lgi nhuan dirge chia - Lai chenh lech ti gia 662.661.048 1.135.633.451 - L3i ban hang tra cham , chiet khau thanh toan - Doanh thu boat dong tai chinh khac

Cong : 6.200.86L899 9.371.134.241

Nam nay Nam t ruoc So PS Nam 2017 So PS Nam 2016

6. Chi phi tai chinh - Lai tien vay 3.960.862.887 4.479.770.921 - Chiet khau thanh toan, lai ban hang tra ch |m 162.414.081 33.057.590 - L6 chenh Ifch ti gia 335.796.912 610.932.729 - L6 chenh lech ti gia chua thuc hi^n 26.368.309 111.240.094 - Chi phi tai chinh khac - Cac khoan ghi giam chi phi tai chinh

Cong : 4.485.442.189 5.235.001.334

Nam nay Nam t ruoc S6 PS Nam 2017 S6 PS Nam 2016

7. Thu nhap khac - Thanh ly , nhugng ban TSCD 49.756.000 854.854.899 - Thu tir ng kho doi da xu ly 0 21.330.000

I - Tien ho trg di doi CN Ha Ngi 0 18.000.000.000 I - Cac khoan khac 384.780.899 136.523.169

Cong : 434.536.899 19.012.708.068

Nam nay Nam truoc So PS Nam 2017 So PS Nam 2016

8. Chi phi khac - Gia tri con lai cua TSCD va chi phi thanh ly - Cac khoan bj phat 199.354.751 38.176.416 - Cac khoan khac 46.299.660 1.990.909

Cong : 245.654.411 ' 40.167.325

9. Chi phi ban hang va chi phi quan ly doanh nghiep Nam nav Nam t ruoc 9. Chi phi ban hang va chi phi quan ly doanh nghiep So PS Nam 2017 So PS Nam 2016

a. Cac khoan chi phi quan ly doanh nghiep phat sinh t rong 74.516.972.226 / 39.386.676.550

- Chi phi nhan vien quan ly 40.626.323.527 19.218.828.613 - Chi phi nguyen vat iieu , do dung quan ly 5.268.745.651 2.264.609.375 - Chi phi khau hao tai san co dinh 3.871.427.530 3.525.646.261 - Thue , phi va le phi 2.116.787.443 2.130.299.291 - Chi phi dich vu mua ngoai 9.703.844.528 5.768.369.281 - Cac khoan chi phi khac 12.929.843.547 6.478.923.729

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b. Cac khoan chi phi ban hang phat sinh trong ky 151.344.851.747 189.734.076.254 - Chi phi nhan vien 20.705.044.321 25.065.429.229 - Chi phi vat lieu , do diing ban hang 8.480.607.541 7.094.444.227 - Chi phi dung cu , do dung 237.492.128 270.506.454 - Chi phi khau hao tai san co dinh 2.705.114.700 2.331.363.134 - Chi phi dich vu mua ngoai 69.819.835.766 94.580.097.733 - Cac khoan chi phi khac 49.396.757.291 60.392.235.477

Nam nay Nam trudc So PS Nam 2017 S6 PS Nam 2016

10. Chi phi san xuat kinh doanh theo yeu to - Chi phi nguyen lieu, vat lieu 1.433.584.995.523 1.288.374.443.875 - Chi phi nhan cong 153.602.961.463 152.186.865.787 - Chi phi khau hao tai san co djnh 27.629.536.755 22.614.715.473 - Chi phi dich vu mua ngoai 116.202.900.124 128.876.922.824 - Chi phi khac bang tien 78.098.578.565 76.438.087.813

Cong : 1.809.118.972.430 1.668.491.035.772

Nam nay Nam truo'c S6 PS Nam 2017 So PS Nam 2016

11. Chi phi thue thu nhap DN hien hanh - Chi phi thue thu nhap doanh nghiep tinh tren thu nhap chiu 37.574.131.935 40.542.105.245

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

nam truoc vao chi phi thue thu nhap hien hanh nam nay - Tong chi phi thue thu nhap doanh nghiep hien hanh 37.574.131.935 40.542.105.245

Nam nay Nam truoc S6 PS Nam 2017 S6 PS Nam 2016

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

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

cac khoan chenh lech tam thoi 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 tu

cac khoan chenh lech tam thai dugc khau trir - Thu nhap thue thu nhap doanh nghiep hoan lai phat sinh tu

khoan 16 tinh thue va uu dai thue chua su dung - Thu nhap thue thu nhap doanh nghiep hoan lai phat sinh tii

viec hoan nhap thue thu nhap hoan lai phai tra - Tong chi phi thue thu nhap doanh nghiep hoan lai 0 0

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VII. Tliong tin bo sung cho cac khoan muc trinh bay trong Bao cao lyu chuyen tien te 1. So tien di vay thuc thu t rong ky

- Tiin thu tijr di vay theo khS uoc thong thuong : 21.263.237.250 dong 2. So tien da thuc t ra goc vay trong ky

- Tien tra ng goc vay theo khe uoc thong thuong : 37.835.693.404 dong V I I I . Nhirng thong tin khac 1- Nhirng khoan ng tiem tang , klioan cam ket va nhirng thong tin tai chinh khac : 2- Nhirng su kien phat sinh sau ngay ket thiic ky ke toan nam : 3- Thong tin ve cac ben lien quan :

1 . Giao dich voi cac ben lien quan Giao djch vol 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 tri, Ban Tong Giam doc, ke toan truong va cac thanh vien mat thiet trong gia dinh cac ca nhan nay. Giao dich voi 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 thuc nam tai chinh, cong ng vffi 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 chu chot trong nam 2017 la 2.608 trieu dong , nam 2016 la 4.433 trieu dong

Giao dich v&i cac ben Hen quan k/idc Cac ben lien quan khac voi Cong ty gom: Ben lien quan Moi quan he - Tong Cong Ty Hoa Chat Viet Nam Cong ty me - Cong Ty TNHH 1 TV H6a Chat Co Ban Mien Nam Cong Ty trong ciing tap doan - Cong Ty TNHH 1 TV Hoi Ky Nghe Que Han t i

- Cong Ty TNHH 1 TV Apatit Viet Nam n - Cong Ty Co Phan Thiet Ke Cong Nghiep Hoa Chat II

- Cong ty C6 Phan Xa Phong Ha Ngi II

- Cty CP XNK Hoa Chat Mien Nam n - Cty Vat Tu Va XNK Hoa Chat It

- Cty Hoa Chat Viet Tri M

- Cty CP Phan Bon Va Hoa Chat Can Tho II

- Cty CP BG Va Hoa Chat Diic Giang II

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

*MUA HANG NAM 2017 NAM 2016

- Cty CP XNK Hoa Chat Mien Nam 27.028.317.000 36.022.552.750 + Mua Sulfate , tripoly 27.028.317.000 36.022.552.750

- Cong Ty TNHH 1 TV Hoa Chat Cff Ban Mien Nam 4.789.885.000 3.136.700.000 + Mua Javei 4.789.885.000 3.136.700.000

- Cty CP Xa Phong Ha Noi 0 7.227.273 + Mua Sulfate 0 7.227.273

- C t y Hoa Chat Viet Tr i 2.788.510.400 1.957.806.240 + Mua Sonde 32% 2.788.510.400 1.957.806.240

Trang

- cty Vat Tir Va XNK Hoa Chat 1.623.182.000 1.249.778.600 + Mua Silicate 1.623.182.000 1.200.778.600 + CP thue kho bai 0 49.000.000

- Cty CP Phan Bon Va Hoa Chat Can Tho* 3.553.013.250 2.688.367.200 + Mua Zeolite (VN) 3.553.013.250 2.688.367.200

- Cty CP Bot Giat & Hoa Chdt Dire Giang 0 10.519.532.270 + Mua Las 0 10.519.532.270

- Cty CP Thi6t Ke Cong Nghiep Hoa Chat 42.965.000 2.130.403.000 + Dich vu stra chira nha xuong , vat kien true , tu van giam

sat,... 42.965.000 2.130.403.000 TONG CONG 39.825.872.650 57.712.367.333

*BAN HANG NAM 2017 NAM 2016

- Cty CP Phan Bon Binh Dien 0 454.145.400 + Ban bot giat, CTR long 0 454.145.400

- Cty CP XNK Hoa Chat Mien Nam 0 31.650.000 + Ban STPP 57% 0 31.650.000

TONG CONG 0 485.795.400 Tai ngay ket thuc nam tai chinh, cong ng voi cac ben lien quan khac nhu sau:

NO PHAI THU Cuoi ky 31.12.17 Dau nam 01.01.17 - Cty CP Phan Bon Va Hoa Chat Can Tho 1.912.374.200 0

T O N G CONG 1.912.374.200 0

NO PHAI TRA Cu6iky 31.12.17 Dau nam 01.01.17 - Cty Vat Tu Va XNK Hoa Chat 293.091.150 116.792.500

+ Mua Silicate 293.091.150 116.792.500 - Cty CP XNK Hoa Chat Mien Nam 1.989.339.000 3.487.517.000

+ Mua Sulfate , tripoly 1.989.339.000 3.487.517.000 - Cty Hoa Chat Viet Tri 240.674.520 129.713.127

+ Mua Soude 32% 240.674.520 129.713.127 - Cong Ty TNHH 1 TV Hoa Chat Co" Ban Mien Nam 527.815.200 304.950.800

+ Mua Javel 527.815.200 304.950.800 - Cty CP Bot Giat & Hoa Chat Due Giang 0 1.707.750.000

+ Mua Las 0 1.707.750.000 CONG NO PHAI TRA 3.050.919.870 5.746.723.427

Gia hang hoa va dich vu cung cap cho cac ben lien quan : viec mua hang hoa va djch vu tu cac ben lien quan dugc thuc hien theo gia thj truong.

Cac khoan cong ng phai thu khong co bao dam va se dugc thanh toan bang tien. Khong co khoan dy phong phai thu kho doi nao dugc lap cho cac khoan ng phai thu ti!r cac ben lien quan.

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4- Trinh bay tai san, doanh thu , ket qua kinh doanh theo bp phan (theo ITnh vuc kinh doanh hoac theo khu vuc dia ly ) theo quy djnh cua Chuan muc ke toan so 28 " Bao cao bp phan" (2 ) :

Thong tin bp phan dugc trinh bay theo ITnh vuc kinh doanh va khu vuc dja ly . Bao cao bp phan chinh yeu la theo khu vuc dia ly dua tren ca cau to chuc va quan ly noi bp va he thong Bao cao tai chinh noi bp cua Cong ty . Thong tin ve bo phan theo khu vuc dia ly Hoat dong cua Cong ty dugc phan b6 chu yeu d khu vuc xuat kliau va khu vuc ngi dia . Thong tin ve ket qua kinh doanh , tai san co dinh va cac tai san dai ban khac va gia tri cac khoan chi phi ion khong bang tien cua bg phan theo khu vuc dia ly dua tren vi tri cua khach hang cua Cong ty nhu sau :

Khu virc xuat khau Khu vuc noi dja Cong NAM 2017 Doanh thu thuan ve ban hang va cung cap dich vu ra ben ngoai 337.096.667.694 1.780.305.085.394 2.117.401.753.088 Doanh thu thuan ve ban hang va cung cap dich vu giira cac bg phan Tong doanh thu thuan ve ban hang va cung cap dich vu 337.096.667.694 1.780.305.085.394 2.117.401.753.088 Ket qua kinh doanh theo bg phan 65.417.254.405 345.487.457.607 410.904.712.012 Cac chi phi khong phan bo theo bp phan (225.861.823.973) Lgi nhuan tu boat dong kinh doanh 185.042.888.039 Doanh thu boat dong tai chinh 6.200.861.899 Chi phi tai chinh (4.485.442.189) Thu nhap khac 434.536.899 Chi phi khac (245.654.411) Phan lai hoac 16 trong cong ty lien ket, lien doanh Chi phi thue thu nhap doanh nghiep hien hanh (37.574.131.935) Chi phi thue thu nhap doanh nghiep hoan lai (1.628.085.906) Lffi nhuan sau titue thu nhap doanh nghiep 147.744.972.396 Tong chi pill dd phat sinh de mua tai san CO dinh vd cac tai san dai lian fihdc 49.859.548.274 Tong chi phi tilidii hao vd phan bo diipliitrd tm&c dai lian 30.648.561.413 Tong gid tri cac klioan chi phi l&n khong bang tien (trie c/iiplii klidu hao vdpJian bo diipliitrd trit&c dai Itan )

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Khu vuc xuat khau Khu vuc noi dia Cong

NAM 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 giira cac bo phan Tong doanh thu thuan ve ban hang vd cung cap dich vu 306.262.254.566 1.647.041.713.275 1.953.303.967.841

Ket qua l^inh doanh theo bo phan 63.357.151.227 340.727.168.786 404.084.320.013 Cac chi phi Ivhong phan bo theo bo phan (229.120.752.804) Lgi nhuan tu boat dong kinh doanh 174.963.567.209 Doanh thu boat dong 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 c6ng 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 (218.776.703) L0 nhuan sau thue thu nliap doanh ngiiiep 157.311.358.911

Tong chi phi da phat sinh de mua tai san CO dinh vd cac tai san dai lian /(hdc 121.924.713.660 Tong chi pfii khau hao vd phan bo chi phi tra tru&c dai han 24.386.735.299 Tong gid tri cdc khoan cliiphii&n khong bang tien (trir chi phi khau hao vd piidn bo chipliitrd trir&c dai han )

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Tai san va ngf phai tra cua. bg phan theo Idiu virc dia ly dira tren vi tri ciia khach hang ciia Cong ty nhu sau :

Khu vuc xuat khau Khu vuc noi dia Cong

So cuoi ky

Tai san true tiep cua bg phan

Tai san phan bo cho bg ph^n 123.765.249.565 595.506.010.164 719.271.259.729 Cac tai san khong phan bo theo bg phan 57.417.231.594

Tong tai san 776.688.491.323

Ng phai tra true tiep ciia bo phan

Ng phai tra phan bo cho bg phan 51.493.221.580 247.763.593.105 299.256.814.685 Ng phai tra khong phan bo theo bg phan 4.714.496.238

Tong nffpfidi tra 303.971.310.923

So dau nam Tai san true tiep cua bg phan 120.513.530.172 600.950.935.709 721.464.465.881

Tai san phan bo cho bg phan 59.045.317.500

Cac tai san Idiong phan b6 theo bg phan

Tong tai san 780.509.783.381

Ng phai tra true tiep cua bg phan 53.989.184.607 269.221.646.412 323.210.831.019

Ng phai tra phan bo cho bg phan 6.131.844.358

Ng phai tra Idiong phan bo theo bp phan

Tong nffpiiaitrd 329.342.675.377

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LTnh virc kinh doanh Cong ty CO cac ITnh virc kinh doanh chinh sau :

- LTnh virc 01 : Ban thanh pham - LTnh virc 02 : Hoat dong khac

Chi tiet doanh thu thuan ve ban hang va cung cap djch vu ra ben ngoai theo ITnh virc kinh doanh nhir sau :

NAM 2017 NAM 2016

- LTnh virc 1 : Ban thanh pham 1.959.063.191.603 1.833.464.952.819

- LTnh virc 2 : Hoat dong khac 158.338.561.485 119.839.015.022 Cong 2.117.401.753.088 1.953.303.967.841

Chi phi da phat sinh de mua tai san co djnh va cac tai san dai ban khac va tai san bg phan theo ITnh virc kinh doanh:

Chi phi da phat sinh de mua tai san CO dinh va cac tai san dai han

khac Tai san bo phan

NAM 2017 NAM 2016 NAM 2017 NAM 2016

- LTnh virc 1 : Ban thanh pham 46.131.068.717 114.444.394.246

- LTnh vuc 1 : Ban thanh pham 665.484.406.848 677.201.211.217

- LTnh vuc 2 : Hoat dong khac 3.728.479.557 7.480.319.414

- LTnh vuc 2 : Boat dong khac 53.786.852.881 44.263.254.664

Cong 49.859.548.274 121.924.713.660 719.271.259.729 721.464.465.881

5. Quan ly rui ro tai chinh

Tong quan

Hoat dong cua cong ty phat sinh cac rui ro tai chinh nhu sau : rui ro tin dung, riii ro thanh khoan va rui ro thi

truong . Ban T6ng Giam Doc chiu trach nhiem trong viec thiet lap cac chinh sach va cac kiem soat nham giam

thidu cac rui ro tai chinh ciing nhu giam sat viec thuc hien cac chinh sach va kiem soat da thiet lap. Viec quan

ly rui ro dirge thuc hien chu ySu boi Phong Ke toan - Tai chinh theo cac chinh sach va cac thii tuc da dugc

Tong Giam doc phe duyet.

Riti ro tin dung Km ro tin dung la riii ro ma mot ben tham gia trong hop dong khong co kha nang thuc hien dugc nghTa vu ciia minh dan den t6n thit ve tai chinh cho Cong ty.

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Cong ty CO cac rui ro tin dung phat sinh chu yeu tir cac khoan phai thu khach hang, tiSn guri ngan hang. Phai thu khach hang De quan ly ng phai thu khach hang, Ban T6ng Giam doc da ban hanh quy che ban hang va cac quy dinh chat che cac doi tu-gng mua hang, dinh muc ban hang, djnh mu'c ng va thoi han ng mot each cu the. Hang thang, Ban Tong Giam doc thuc hien kiem tra viec tuan thu quy che ban hang nay. Ngoai ra, nhan vien phong ke toan thuong xuyen theo doi cong ng phai thu de don doc thu hoi. Khoan phai thu khach hang cua cong ty lien quan den nhieu don vi hoat dong trong cac ITnh vuc va cac khu vuc dia ly khac nhau nen rui ro tin dung tap trung d6i voi phai thu khach hang la thap. Tien gin ngan hang Cac khoan tien gui ngan hang co ky han va khong co ky han cua Cong ty dugc gui tai cac ngan hang trong nuoc. Ban Tong Giam doc khong nhan thay co rui ro tin dung trong yeu nao tu cac khoan tien gui nay. Muc do rui ro tin dung toi da doi voi cac tai san tai chinh la gia tri ghi so cua cac tai san tai chinh (Xem thuyet minh so VIII.6 ve gia tri ghi so cua cac tai san tai chinh). Tat ca cac tai san tai chinh cua Cong ty deu trong ban va khong bi giam gia t r i . Rui ro tiianh klioan Rui ro thanh khoan la rui ro Cong ty gap kho khan khi thuc hien nghTa vu tai chinh do thieu tien. Rui ro thanh khoan cua Cong ty chu yeu 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 kien trong tuong lai de duy tri mot lugng tien cGng nhu cac khoan vay a muc phii hgp, giam sat cac luong tien phat sinh thuc te voi du kien nham giam thieu anh huang do bien dong cua luong ti8n. Thoi han thanh toan ciia cac khoan ng phai tra tai chinh phi phai sinh dua tren thai han thanh toan ( Bao gom goc va lai) theo hgp dong va chua dugc chiet khau nhu sau :

Tij 1 nam tro" xuong Tren 1 nam den 5 nam Tren 5 nam Cong

S6 cuoi ky - Vay va ng 55.000.000.000 55.000.000.000 - Phai tra ngual ban 131.431.547.309 13.536.983.601 144.968.530.910

- Cac khoan phai tra khac 21.204.981.326 5.142.242.948 26.347.224.274 COng 152.636.528.635 73.679.226.549 0 226.315.755.184 So du dau nam

Trang

- Vay va ng 71.657.556.080 71.657.556.080 - Phai tra ngirai ban 140.359.985.705 23.544.983.601 163.904.969.306

- Cac ichoan phai tra Ichac 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

Ban Tong Giam doc cho rang muc do riii ro doi vol viec tra ng la thap. Cong ty co kha nang thanh toan cac khoan ng den han tir dong tien tir hgat dong kinh doanh va tien thu tCr cac tai san tai chinh dao ban. Rui ro thi trir&ng Riii ro thi trucmg la riii ro ma gia tn hgp ly hoac cac luong tien trong tirang lai ciia cong cu tai chinh se bien dong theo nhung thay doi ciia thi trircmg. Rui ro thi truang lien quan den hgat dong ciia cong ty gom : rui ro nggai te, riii ro lai suat va riii ro gia nguyen vat lieu. Cac phan tich ve do nhay, cac danh gia duoi day lien quan din tinh hinh tai chinh cua Cong ty tai ngay 31 thang 12 nam 2017 tren co so gia tri ng thuan. Muc thay doi cua ty gia, nguyen gia vat lieu sur dung de phan tich do nhay dugc

dua tren viec danh gia kha nang co the xay ra trong vong mot nam tai vai cac dieu kien quan sat dugc ciia thi truang tai thai diem hien tai.

Rui ro ngoai te Riii ro nggai te la rOi ro ma gia tri hgp ly hoac la luong tien trong tuong lai cua cong cu tai chinh se bien dong theo nhung thay doi ciia ty gia hoi doai. Cong ty quan ly nil ro lien quan den bien dong ciia ty gia h6i doai biing each t6i uu thai han thanh toan cac khoan ng va su' dung toi uu nguon tien hien co de can bang rui ro ty gia va rui ro thanh khoan. Tai san/(Ng phai tra) thuan co ngu6n g6c nggai te ciia cong ty nhu sau :

So cuoi ky So dau nam USD EUR USD EUR

- Tien va khoan tuong duong tien 32.013,40 28.060,41 ~ Phai thu khach hang 721.701,37 556.587,41 - Phai thu khac 0,00 18.591,11 34.946,00 - Vay va ng 0,00 (731.236,00) - Phai tra nguai ban (244.575,80) (18.591,11) (699.068,30) - Cac khoan phai tra khac (213.339,24) (2.135,64) (199.564,80) (2.135,64)

Ng thuan co goc nggai te 295.799,73 (2.135,64) (1.010.275,28) (2.135,64)

Rui ro lai suat

Rui ro lai su^t la riii ro ma gia tri hgp ly hoac cac luong tien trong tuong lai ciia cac cong cu tai chinh se bien dong

theo nhijng thay doi ciia lai suat thi truong

Trang 28

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

Cong ty quan ly riii ro lai suat bang each phan tich tinh hinh thj truong de dua ra cac quyet dinh hgp ly trong viec

chpn thoi diem vay va ky ban vay thich hgp nham co dugc cac lai suat co lgi nhat cung nhu duy tri co cau vay

voi lai suat tha noi va c6 dinh phii hgp. Tai ngay 31 thang 12 nam 2017 , Cong ty khong co riii ro lai suat do cac khoan tien gui co ky ban va cac khoan vay

CO lai suat co dinh

Rui ro ve gid nguyen vat lieu Cong ty CO rui ro ve su bien dong ciia gia nguyen vat lieu. Cong ty quan ly nii ro ve gia nguyen vat lieu bang each theo doi chat che cac thong tin va tinh hinh co lien quan ciia thi truong nhim quan ly thoi diem mua hang, ke hoach san xuat va miic hang ton kho mot each hgp ly. Tai san dam bao Tai san the chap cho dan vi khac

Cong ty khong the ch^p tai san nao cho don vi khac tai ngay 01 thang 01 nam 2017 va tai ngay 31 thang 12 nam 2017.

Tai san the chap ciia dan vi khdc

Cong ty khong co tai san the chap cho cac don vi Idiac tai ngay 01 thang 01 nam 2017 va tai ngay 31 thang 12 nam 2017

6. Gia tri hop ly cua tjii san vS no phai trS tai chinh Tai san tai chinh

Gia trj ghi so So cuoi ky So dau nam Gia trj hgp ly

Gia goc Du phong Gia goc Du phong So cuoi ky So dau nam

Tien va cac khoan tuong duong tien 130.669.262.417 0 128.261.720.839 130.669.262.417 128.261.720.839

Cac khoan dau tu nam giu" den ngay dao han 0 0 0 0 0

Phai thu khach hang 100.731.393.442 0 105.475.004.734 100.731.393.442 105.475.004.734

Cac khoan phai thu khac 1.565.352.498 0 1.036.946.313 1.565.352.498 1.036.946.313

Cong 232.966.008.357 0 234.773.671.886 0 232.966.008.357 234.773.671.886

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Nff phai tra tai chinh

Gia trj ghi so Gia tri hgp ly

So cuoi ky So dau nam S6 cu6i ky So dau nam

Vay va ng 55.000.000.000 71.657.556.080 55.000.000.000 71.657.556.080

Phai tra ngiroi ban 144.968.530.910 163.904.969.306 144.968.530.910 163.904.969.306

Cac khoan phai tra khac 26.347.224.274 21.876.496.720 26.347.224.274 21.876.496.720

Cong 226.315.755.184 257.439.022.106 226.315.755.184 257.439.022.106

Gia tri hgp ly cua cac tai san tai chinh va ng phai tra tai chinh dugc phan anh theo gia tri co the dugc chuyen d6i trong mot giao dich hien tai giua cac ben co day dii hieu biet va mong muon giao dich . Cong ty su dyng 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 ngan han tuong duong gia trj so sach (da tru du phong cho phan uoc tinh co kha nang ^

o

khong thu hoi dugc) ciia cac khoan muc nay do co ky han ngan. ^ * Gia tri 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 bang each chiet khau dong tien voi lai suat ap dung cho cac khoan ng co dac diem va thai gian dao ban con lai tuang tu.

Nguoi lap bieu

Pham Thi Kim Hong

TP.KT,

Lap, ngay 17 thang 01 nam 201:

Giam doc.

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