)

')

--)

ti

I

--1._)II

1I

-1.);

-1)

ar\-1 BAo cAo rAI cHirun roNG Hop) nAut rat cHlttH KET THUc NGAy er rnAruc rz ruAni 2016

CONG TY CO PHANCANG CAN THCY

I , coNG TY CO PHAN CANG GAII Tll(}

ItIli

MUC LUC

1. Mgc lgc

2. B{o c6o cfra Ban T6ng Gi6m diic

3. 86o c6o ki6m tofn iISc lfp

Trang

1

2-4

5-6

7 -104. Bing c6n tllii kii to6n t6ng hgp t4i ngiry 31 thing 12 nilm2016

5. 86o c6o k6t qufr ho4t ilQng kinh doanh t6ng hgp cho nIm tii chinh k5tthfic ngiy 31 thdng L2 nilm20l6

6. Br{o c6o luu chuy6n tiAn tQ t6ng hgp cho nIm tiri chinh t<6t ttrric ngiy 31th{ng 12 ndm20l6 12 - 13

7. Bin thuy6t minh 86o crlo tiri chinh tdng hqp cho n6m tiri chinh t<6t ttrficngiy 31 th6ng 12 nilm20l6 14 - 35

8. Phq hlc 01

9. Phu luc 02

l1

37

?

r!?

Ifl

,r * rk rr rr ?k * ?k r( * ?k r< ?k rr rk rk rt rr * ik ?k :k * * r. rk

c6ruc rv cd pnAru cANG cAN rHg

BAo cio crJA BAN roxc crAm ooc

Ban T6ng Girim d6c C6ng ty' C6 phAn Cdng CAn Tho (sau d6y gqi tit ld "C6rig ry") trinh bdy b6o c6ocria minh cirng voi 86o c6o tdi chinh t6ng ho-p cho ndm tdi chinh ktit thfic ngdy if i1,ang D n1m2016.

Khrii qurit vd Cdng ty

99"Ly Id. doanh nghiQp du.oc cd phAn h6a tir c6ng fy Nhd nu6c Cdng fy TNHH m6t thdnh vi6n C6ngCan Tho theo Quy6t dinh s6 652IQD-HHVN ngay 28 th6ng 11 ndm iOiq

"fiuT6ng C6ng ty Hdng hnl

ViQt Nam C6lq ,v hopt dQng theo Gi6y chfng nhsn ddng kli doanh nghiep rO t AO t it qq O1 , aangf<i f AndAu ngdy 31 th6ng l0 ndm 2013 vd ding ky thay d6i lin thil' 0a ngiLy 20 th6ng4 ndm zois Oo-Sb I<6ho4ch vd DAu tu thdnh ph6 CAn Thcr c6p.

Tru so ch[nh- Dia chi : so oz khu vu'c phrh rhing, phLrong TAn phu, qu6n c6i Rdng, Tp. cAn Tho- Di6n thoai : 07 i 06.5 16.483- Fax : 07103.917 .395

Cdng ty c6 c5c don vi truc thudc sau: A

ilt\sJ

TCn tlcrn viChi nh6nh Cong ry co phin CAngC6n Tho - Trung t6m LogisticsCdn Tho

vuc Phir Thing, phu'ong TAn Phri, quan Cai R6rrg,

Dia chiSd 02 khuTP.CAn Tho

-_.i

J

-J

- ,.J

Chi nh6nh 9:ng^,v. c6 phAn Cing SO OZ khu vuc Ph[r Th6ng, phud'ng TAn phri, qu6n C6i Rdng,

CAn Tho- C6ng Crii Cui Tp.CAn ThoChi nh5nh

^Cong,y cd phAn Cing 36 27 Le Hdng Phong, phulng Trd An, qu6n Binh Thuy, Tp.Cin

CAn Tho - C6ng Hodng DiQu ThoC6ng ty c6 phAn. C6ng CAn Tho - Sa Zl fC H6ng Phong, phudng Trd An, quAn Binh Thuy, Tp.CAnCLi'a hing xdng dAu CAng CAn Tho Thcy

Ho4t dong kinh doanh cua cong ry- theo Gi6y chring nh6n ddng ky doanh nghiCp Id:'/ B6c x6p hdng ho6 duong b0: B<ic x6p hdnghod cAng b-i6n;

'/ Kho bdi vir lu'u gifr' hdng ho6 trong kho ngoai quan; Kho bdi vd luu gifr' hdng ho6 trong khod6ng lanh (kho ngoai quan); Kho b6i vd lu'u giir hdng ho6 trong kho khdi;

'/ Hoat d6ng dich vp h6 trq truc ti6p cho vfln tii ven bitin vd vGn ducrng; Hoat d6ng dich vp h6trg trgc tiilp cho v6n t6i dudng thuLi n6i dia;

'/ Dlch vu dai l]i tdu bi0n;. Drch vu dai llf van t6i dudng bi6n; Khai thu6 h6i quan;,/ Cho thu6 m6y m6c, thi€t bi vd d6 dung hfr,u hinh kh6c;,/ T6 chrirc nao vdt long s6ng, long h6 theo hgp {l6ng;'/ B6n 16 nhi6n li6u d6ng ccr trong cdc ct}a hdng chuy€n doanh;'/ Kh6ch san; bi6t thu'hodc can.hQ kinh doarrh dich vL, Ir,Lu trir ngin ngdy; Nhd khiich, nhd nghi

kinh doanh dich vu luu tr[r ng6n ngay;'/ Nhi hdng vd cric dich vu an u6ng phuc vu luu d6ng;,/ BAn bu6n vdt li6r-r, thiCt Ui l6p dat khdc trong xAy dung;'/ Cung i'ng vd qu6n lli ngu6n lao d6ng trong nu6c; Cung fng vd quin llf ngu6n lao dQng di ldm

viQc 6'nu6'c ngodi;

'/ Cung c6p dich vr-r dn Lr6ng theo ho-p d6ng kh6ng thu'dng xuy6n v6i khdch hdng (phuc vu ti€c,hQihop, d6m cu6'i,...):

'/ Hoat d6ng cua c6c cOng vi€n vr,ri choi vA c6ng vi6n rheo chir dA;'/ Kinh doanh b6t dqng sdn. qLry6n su'clLrng d6t thu6c chu so hf ir, chfr sil dung hodc di thu6;'/ Hoat d6ng dich vu h6 tro trL.c ti6p cho van tai cluo'ng s6t vd dLLdng b6;

-j- ..i

"lI

c6xc rr co pHAlr cANG cAru rncreAo cAo CL'{ B.r.\ trt,\C Crj.\1 Doc (ti6p theo)

./ VAn tdi hang hod du.rxg b.i bing xe t6i, xe container;,/ Vdn tai hang hoa dLrorg thur noi dia;./ Van tdi hdng hoa r en bierr r a i i6n dr_rong;,/ B6n bu6n nhiSn lieLr rin. Ions. khi vd c6c san phAm li6n quan;

H6i tl6ng quin tri, Ban ki6m sodt vir Ban T6ng Gi6m d6cC6c thdnh vi6n H6i d6ng qudn tri, Ban kirim so6ivd Ban T6ng Girim d5c cria C6ng ry trong ndm vd chod6n thoi di6m lap fao

"a-o na1, buo ga*,

HQi ililng qurin tr!Hs vd t6n Chi'c vu

Chrl tichPh6 Chrli tichThdnh vi6nThdnh vi6nThdnh vi6nThdnh vi6nThdnh vi6n

Ngdv b6 nhi6mNgdy 25 th6ng 3 nam 2015Ngdy 25 th6ng 3 nam 2015Ngdy 25 th6ng 3 n6m 2015Ngdy 25 th6ng 3 ndm 2015Ngdy 25 th6ng 3 ndm 2015Ngdy 25 th6ng 3 nim 2015Ngdy 25 thSng 3 ndm 2015

Ong Nguy6n Va. fta"tOng LAm Ti6n Dfrng6ng Phan Thdnh Ti6n6ng Nguy6n Vin 86Ong Phan C6ng DricOng Nguy6n Quang DilngOng Nguyen Truong Scrn

Ban ki6m sotit

*p v3.t6n

u ,-, , Chfrc vu Ngdy b6 nhiemOng Nguy€n Hong HAi Tru,ong ban Ngay 25 tfraffi6ng Trinh Thanh Tung Thdnh vi6n Ngdy 25 thrlng 3 ndm 20156ng Nguy6n VAn Hien Thdnh vi6n Ngdy 25 th5ng 3 ndm 2015

Ban TOng Gidm ctdc

Ho vd t6n Chf,c vu Ng4y b6 nhi6m

Ong Phan c6ng Dri'c nno rong Gi6m d6c xgay os th6ng 5 ndm 2015Ong Nguy6n van 86 eh6 Tonl Gi6m d6c Ngay 0B th6ng 5 ndm 20156ng Nguy6n vdn Duc ph6 T6n! Gi6m d6c Ngay os th6ng 5 nam 2015

D4i di6n theo ph6p lu{tNgucri dai di6n theo ph6p luat-clia Cong ty trong ndm vd cho d6n thoi di+5m lAp b6o c6o ndy ld OngPhan Thdnh ri6n- T6ng Girim d6c (b6 nhiem ngey zs th6ng 3 ndm 2015).

Ki6m toin vi6nC6ng ty TNHH.Ki6m toSn vd Tu v6n A&C d5 duoc chi dinh ki6m to6n 86o c6o rdi chinh t6ng ho.p chonim tdi chinh ktit thric ngdy 3l th6ng 12 ndm 2016 cia gOng tV.

Tr{ch nhiQm cfia Ban T6ng Gi6m tl6c

Ban T6ng Gi6m cl5c chiu trrich nhiQm l0p Brio c5o tdi chfnh t6ng ho-p ph6n dnh trung thgc vd hqp li rinhl]"Lldi chinh, k6t qu6"hoat d6ng kinh doanh vd luu chuy6n tid"n td cria C6ng ry trong ndm. Trong vi6clAp 86o c5o tdi chinh t6ng ho'p ndy, Ban T6ng Ciam dOc pnai:

r Chqn lua c6c chinh sdch kd to6n thich ho-p vA 6p dung c6c chinh s6ch ndy m6t c6ch nhdt qu6n;

' Thuc hi€n c6c x6t do6n vd c6c u'6'c tinh m6t c6ch ho,p lli va than trong;o Ndu 16 c5.c Chr-rAn,mtrc k6 to6n 6p dung cho C6ng ty c6 duoc tudn thir hay kh6ng vd t6t ca c6c sai

l6ch trong y6u d6 duo-c trinh bd1, vd ginithich trong aao cao iai "hi"h-16;;;;; "

,,6I

CH

)NlIC

E

IAIS3t

II

cONG TY cd PHAN cANG cAn rnoeAo cAo cuA BAN TONG ctArt Doc ,:iir ::<--

' Lap 86o c6o.tdi chinh t6ng fis'rp trin ;ar 5,r [p31 dong li6n tuc trir trr-rdng hop kh6ng th6 cho ringCdng ty sE ti6p t;rc ho4t d6ng li€n tuc:

. Thitit lpp vd thuc hi6n hd th6ng kiem so6t nQi b0 mQt c6ch hiru hiQu nhim h4n ch6 rrii ro c6 sai s6ttrong y6u do gian l4n hoflc nhdm ldn trong vi6c ldp vd trinh bdy Biio c6o tdi chinh t6ng hgp.

Ban Tdng Gi6m d5c dim b6o c6c s6 kti to6n thich hqp duoc luu giu' dAy dri d0 ph6n 6nh tinh hinh tdichinh cria C6ng ty v6i muc dQ chinh x6c hqp 11,tai b6t ki thdi di6m ndo vd c5c s6 s6ch kti to6n tu6n thtChC d0 k6 todn 6p dpng. Ban TOng Giam d6c c.[ng chiu tr6ch nhi6m qu6n ly c6c tdi s6n cta C6ng ry vddo cl6 d5 thr,r'c hi6n c6c biQn ph6p thfch hop dd ngan chan vd ph6t hien cdc hdnh vi gian l4n vd-cric vipham kh6c.

Ban T6ng Gi6m d6c cam k6t dd tudn tht c6c y6u cAu n6u tr6n trong vi6c 16p 86o c6o tdi chinh t6ng hqp.

PhG duyQt B6o crio tii chinhBan T6ng Gi6m ddc ph6 duyQt 86o crlo tdi chinh t6ng hgp dfnh kdm. B6o c6o tdi chinh tdng hqp daphin 6nh trung thuc vd hqp li tinh hinh tdi chfnh cfra C6ng ry tpi thdi di6m ngAy 3 I th6ng 12 ndm 2016,c[ng nhu k6t qu6 hoat clQne.kinh doanh vd tinh hinh luu .t uyA, ti6n t0 cho n6m tdi chinh k6t th0c cirngngdy, phir ho-p v6.i c6c ChuAn mr,rc K6 to6n Vi6t Nam, Ch6 dg Ke ro6n doanh nghiQp Viet Nam vd c6cquy rlinh ph6p ly c6 li6n quan d6n viQc l6p vd trinh bdy 86o ciio rdi chinh t6ng hqp.

T6ng Gi6m tliic

Ngdy 08 th6ng 3 ndm2017

I.(

/,\l*I'HANttrY IN\, yin:kCi'x ltr

s

t-

I

-i ,tI ong Ulam doc,

r"l5/*{,qk

*r^*uRTTLLY

4ri,ttttitt+INTERNATIONAT

A&CCG*C ryfNm_* Xmng lOati r,.,\ 11 r 1r qnr

A&C AUDTTINGANB CONSULTI\C L U . i TD

56: O49CT I2O 1 7/BCTC-KTT\.

4.u---./

:a::a laflers

B:::;h Ln Ha Noi

B=rch i-n Nha Trang

Branch rn Can Tho

*a-9r'.4-c.com,vn

: 02 Truong Son St., Tan Binh Dist., Ho Chi Mhl City

Tel: (84.8) 3 5472972 - Fax: (84.8) 3 5472970

: 40 Giang Vo St., Dong Da Dist., Ha Noi City

:18 Tran Khanh Du St., Nha Trang CitY: I5-13 Vo Nguyen Giap St., Can Tho City

BAO CAO KrEI{ TOAN DQC LAP

KiNh EIi"i: QUV CO O6rC. HOI DONG QUAN TRI VA BAN TONG GIAM DOCCONC TY CO PHAN CAUC CAN THO

Chtng t6i cla kitim to6n Bilo c6o tdi chinh t6ng ho-p kdm theo cira C6ng ty CO phAn C6ng CAn Tho'(saudAy g9i tit Id "C6ng ty"), ducrc l6p ngdy 08 th6ng dZ na,, 2017 , ti t uri Ol d6n trang 31,'bai ga," eirgcdn ddi kt5 toan tdng h-o'p tqi ngd1,:i tnang tz nam 2016. 86o c6o ktilqua hoat dQ"ng [f"n-a'""r-n,arghop, 86o c6o luu chuy6n ti6n t€ t6ng ho-p cho nam tdi chinh k6t thrjrc cing ngay ua"ean thLrytit minf,86o ciio tdi chinh t6ng ho-p.

Tr6ch nhi6m cria Ban T6ng Gi6m tliicBan T6ng Gi6m d6c Cdng ty chiu tr6ch nhi6m v6 vi6c l6p vd trinh bdy trung thuc vd hop lli 86o c6o tdichinh t6ng hop cria C6ng ty theo c6c ChuAn mgc 16 toan Vi6t Nam, cnc adre to6n doanh nghiep Vi6tNam vd c6c quy cl-inh ph6p l! c6 li6n quan cl6n vi6c lAp.vd trinh bdy Bdo c6o tdi chinh t6ng hfp vd chiutrdch nhi6m ve kiern so6t n6i b0 md Ban T6ng Girim d6c x6c dinh ld cAn thi6t AO Oam.Uao cho viQc lapvd trinh bdy 86o c6o tdi chinh t6ng hop kh6ng c6 sai s6t trong y6u do gian lAn lroac nhAm l6n.

Tr6ch nhiQm cria Ki6m to6n vi6nTnich nhi6m cua chirng t6i la dua ra ! ki6n vC 86o c6o tdi chfnh t6ng ho.p dua tren ktlt qua cua cu6cki6rn to6n. Chfng toi di tien hdnh ki6rn to6n theo c6c ChuAn mu'c Ki6itoan vietN"*. ca"

"nrA, *r"

ndy ydu cAu chring toi tu6nthir chuAn muc vd c6c quy dinh.vd dao dr-r'c nghe ngrriff, fip ta fr"i.f"r "athuc hi6n cu6c kirSm to6n cl6 d4t dugc su'ddm b6o hqp lll vC vi6c lieu 860 caoiai.iini, tOngfr"..p'"i,;

C6ng ty c6 cdn sai sot trong y6u hay kh6ng.

' .;Cong vi6c ki6m to6n bao g6m thLrc hi6n c6c"tht tuc nhim thLr th6p c6c bing chri'ng ki6m to6n v6 c6c s6liQu vd thuytlt minh tr6n 86o c6o tdi chfnh t6ng ho-p. Cr{c thu tuc li6rn to6:n"du'o.c iqra chon dua rr6n retdo6n cira ki6m to6n vi6n, bao g6m d6nh gi6 rni ro co'sai s<it trong y6u trong Bdo c6o tai .lrinf, tOng f,q;do gian lAn hodc nhAm l6n. Khi thLrc hi6n d6nh gi6 c6c riri ro nd1i, ki6m to6"n vi6n dd xem x6t Lle,n'sojtn0! b0 cta C6ng ty li6n quan d6n vi6c lap vd trinh bdy Brio cao.tai chinh tdng hop trung thtrc, hcrp lynhim thi6t k6 c6c thir tuc ki6rn to6n phir ho'p v6i tinh hinh thuc t6, tuy nhiCn khlng nhdm muc dich dua, ,.1 ;. ..^ra y kien v6 hieu qua cria ki6m so6t n6i bQ c[ra Cdng ty. C6ng vi6c ki6m to6n cflng bao g6m cl6nh giritinh thich hop cta c6c chinh s6ch k6 to6n dr-ro-c 6p dpng vd tinh hqp ly cira c6c udc tinh kti-to6n cua B"anT6ng GiSm rl6c cfrng nhu cl6nh gi6 vi6c trinh bdyt6rrgine eao c6o'tdichinh t6ng hop"

Chrhng t6i tin tLrd'ng ring c6c bang chirng ki6m to6n rnA chirng t6i d6 thu thAp dLlo-c ld dAy dir vd thichho-p ldm co'so cho y ki6n ki€m to6n ngoai triL cua chrhrrg t6i.

Co s& cria j' ki6n ki6m tofn ngo4i trirTrong ndm, C6ng ty chua trich ldp du' phong phAi thu kh6 ddi AOi vOi c6c khorin c6ng no ph6i thu qu6lian vh kh6 cti khA ndng thu h6i. C6c tdi IiQu tai C6ng ty cho thAy, n6u trich Iflp du phing phai thu kh6doi thi khoAn mgc "Ciig khoAn phii thu ngin han" tr6n Bing c6n d6i k6 to6n t6ng ho.'p-so gi6m cli ld1"116.016.252 VND" Ddng thdi, trdn 86o c6o ktit qui hoat d6ng kinh doanh t6ng ho'p, kho6n muc.,Chiphi quin ly doanh nghi6p" sE tdng thdm ld 1 .1 16.01 6.252 \rND vd lo-i nhu6n te toan iau thLr6 s6 gi6m climot khoAn tu'ong ung.

i

)

J

I)

L

t

1-,

)

I

lLJ

I

eAo cAo KiE\1 TC)r.\

d't i6n ki6m tofn ngo4i truil; f.lOr-.r" chu-ng ttii. nsoai tru inh huong cita ctcv6n el6 n6u tai do4n "Co sd cfra ! ki6n ki6m

to6n ngoai trii", 86o cZo tai .hi,il.r tOrtg ho. p CIa pnan ann trung thgc vd hqp ly, tr6n c6c khia c4nh trqng

vc, ,r,ir, rrr'r, tii ct.,int, cua c 6ng n cd phAn cnng cAn lhq qi "s3v i 1.'16."9 :1-*T 2016' cfrng nhu

'k#q;;h;i d6ng kini, doanh ' a-ti"l., t inn l.ryh.rllr-jr^en t! clo nam tai chinh kt5t thric cirng ngiv' phr)

hqp v6i c6c Chu6n muc K€ todn ViQt Nam, Ch6 AO f6 to6n doanh nghiQp ViQt Nam vh ciic quy dinh

ph5p lf c6 lien quan d6n 'iec

lap 'ir

trinh bdy B5o c6o tdi chinh t6ng hqp.

Cic vfn dd, nh6n m4nhil;;;;* ;;;i.,6, ncu trcn, chirng t6i mu6n luu;f ngud'i dec v5n dO sau:

D6n thoi cli6m ngdy 31 th6ng 12 ndm2016, T6ng C6ng ty Hdng Hii ViQt Nam chua quy6t to6n v6n

v6i C6ng ty ncl kil"a1 t5 tf,u6c giai dopn doant nghilp Nhd iu6'c v6n cdn dugc chuy6n sang giai

do4n COng fy "o ;il;;^;oi .A rb ra 10.785.89s.137 \ND, C6ng tv Cd phAn C6ng.CAn Tho thsc hiQn

chuy.n 16 aai uolrl#io";;';t;i;;;;,;;0" .a pr,a, r,oa"ncn kho-"g tinh cli n$ ttrujJtru lragdoanh nghiQp hiQn hdnh n6m 2015 OOi vOi kho6n lgi nhuan ph6t sinh trong giai dopn c6ng ty c6

,frar. f-rg na^Z}t6,Cdng ty d5 ph6n ph6i khoan lgi nhufln ndy'

vfn ad uracUi"

"a" ,1,

"frinh tdng hsp cira C6ng ty cho n6m tdi chinh ki5t thirc.ngdy 37 thhng 12 ndm20.15

9u 9y^n'

;;;g ,y ki#.6, k#"-ki,5- ,oao. [t6* toa, vi6n ctra c6ng ty kitim to6n ndv dd dua ra B5o c6o ki6m

to5n c6 dang y kic" ;;;;;i "a'sil;ao tdi chinh d6 tpi ngdy 04 thsng 3 n6m 2016' Ngopi tril 1i6n

#;;"4 ,iqiie, ,r,0,ffii6",;;t11 inarg t2 ndm2015, rong-c6= ? Hdng -{ai

viQt Namchua quv€t

,"6" ;6, ;1 a;;; t ncn khJan l5 thu6c ei"l11a-"1"-"il:*iqp Nhd nu6'c v6n cdn dusc chuvon sans

giai <toqn9ongy.6p;;.I;iraiia""r"-ri 10.7&s.89s-l3T.S6ng,Congtvc6ph.An.CingCAnThothsc

hi6n chuyon lo d6i voi khoa,, rd cira.giai ;;;; "6 pr'a" n# ncn fn6ng tinh chi-pti thu6^th1$an

doanh nghiQp rrie, rr#ia-iori iAi"oi khoan lo.'i nhuan ph5t sinh trong giai clopn COng tv c6 phdn'

//

ilzt\;

\

SO Ciiiy CNEKHN ki€m todn: 2616-201i-008-1

TP. CAn Thcr, ngiy 08 th6ng 03 ndm2017

a

J #*;,t'ttii"i;INTERNATIONAL

Ki6m to6n vir TuvAn A&C

Ngu-v6n Hiru Danh - Gi6m tl6c

si Oi,:y CNDKHN kiim todn: I 242-201 3-008- I

c6trtc rv cd pHAru cANG cAn rxsDia chi: S6 OZ, t<tru vgc Phti tnang. ph:.'::: l.- :-- :-.- --:. R:n::.. Tp Can ThosAo cAo rAr cHiNH roNG HOP

Cho ndm tdi chinh ki5t thrlc ngdy 3 I thang il ;:::r I - .:

I---J-

)

aIII-l

IIIi--l

i_l

t_l

i-

Il'

)

.l

)

)

-

II

A-

56 cuiSi nem

Don vitinh: VND

56 d6u nrmMe Thuy6ts6 minh

100

110 v.tlll112

120'121

122

t23

r30r3t v.3132 V.4133

134

135

136 V.5137 V.6139

140

1'41 Y.7149

r50

151 V.8a152

153

154

155

s2.497.743.108

26.234.636.343

6.934.636.343

19.300.000.000

24.786.006.841

19.671 .897 .693

1.201.826.002

4.258.720.213(346.437.067)

630.494.383

630.494.383

846.605.s41

198.744.89947.860.642

69.710.939.224

36.179.686.4s5

9 .879 .686.455

26.300.000.000

31.613.239.473

26.910.192.945

r r 1.900.000

4.936.g83.59;(346.431.061)_

542.964.701

542.964.707

1.375.048.589

1.17 4.646.719

t7 4.47 6.157

25.925.653

I.l.2.

II.L2.

J.

4.nl'/

(--i,I ll.t.l'{ I

IA

*

NAXC CiT DOI KE TOAN TOI{G HOPTai ngirl 3l th6ng 12 ndm2016

CHI TIEU

TAI SAN NGAN HAN

Ti6n vh cdc khoin tuong tlu'ong ti6n_':I ren

Cdc khoan tucrng duong ti6n

Ddu tu thi chinh ngin hanChrng kho6n kinh doanh

Du phdng gi6m gi6 chrlmg kho6n kinh doanh

EAu tu nim gitr dtln ngiy d6o h4n

III. Cdc khoin phii thu ngfn han1. Phai thu ngin han cira kh6ch hdng

2. Tra truoc cho ngucri b6n ngin han

3. Ph6i thu nQi b6 ng6Ln hpn

4. PhAi thu theo ti6n rlQ kt5 hoBch hqp d6ng x6y dr,rng

5. Phai thu vA cho vay ngin han

6. Phdi thu ng6n han kh6c

7. DU phong phii thu ngan hpn kh6 ddi8. Tdi san thi6u cho xu ly

IV. Hlng tdn kho1. Hdng tdn kho

2. Du phdng giam gi6 hdng t6n kho

V. Tiri s6n ngf n h4n khfc1. Chi phi hdtrudc ngin hpn

2. ThuC gi6 tri gia tdng duoc kh6u tril3. Thut5 vd cdc khoan kh6c phdi thu Nhd nuoc4. Ciao dich mua b6n lai trrii phiriu Chinh phu

5. Tdi sdn ng6n han khdc

Bdocdo niry phai ductc dot' c:t:g'.,tt Bctn tluq,At ntinh Bdo cdo titi chinh t6ng hop

c6nc rv cd pnAru cANG cAru rHoDia chi: S,i OZ. mu vuc Ph[r ttr6ng. phLrr.-i-.- . :- : - -eAo cAo r,cr cFriNr-r roNG HoP

Cho ndm tdi chinh ktit tflic ngdy 3 1 thang I I :i.: -,,,

Bing cin a6i tti toen t6ng ho.'p (ti6p theo)

:-::- ir. R.:rg. TP.Can Tho

;

I

I

yd

-]IJ

J

"-l

IJ' --1

I

r.J

-I

isJ

-iJ

I

I,)

lI.)

-a

1

l

,,-.

l

I

J

II

-/

--

J

l

tvla

so

Thuy6tminh 56 cu6i ndm Si5 tl6u nemcui rtEu

B. TAISANDAIHAN

I. Cfc kho6n phdi thu dli h4n

1. Phdi thu ddi hpn cta kh6ch hdng

2. Trd tru6c cho ngudi b6n ddi hpn

3. V6n kinh doanh o don v! trgc thuQc

4. Phai thu nQi bQ ddi h4n

5. Ph6i thu vC cho vay ddi h4n

6. Phai thu ddi hqn kh6c

7. Dg phong ph6i thu ddi h4n kh6 ddi

U. Thi sin cii Olntr

l. Tdi sin cO Alnl hiiu hinh

- NguyAn gid- Gid tri hao mdn lily kd

2. Tdi sin c6 Ointr thu6 tdi chinh

- Nguy€n gid- Gid trihao mdn lily kd

3. Tdisin c6 Ainn v6 hinh

- Nguy€n gid- Gid tri hao mdn tily k€

III. Bdt dQng s:in tl6u tu- Nguy€n giii- Gia ft!hao mdn lfiy k6

IV. Titi sin d<i dang dii hqnl. Chi phi sdn xu6t, kinh doanh do dang ddi han

2. Chi phi xAy dung co ban do dang

V. EAu tu tiri chinh dAi h4n

1. DAu tu viro c6ng ty con

2, DAu tu vdo c6ng ry li6n doanh, li6n ktit^ ^l : ,3. Edu tu g6p v6n vao don vi kh6c

4. DU phdng dAu tu tdi chinh ddi han

5. DAu tu ndm gi0 d6n ngay d6o h4n

VL Tni sin dli h4n khdc1. Chi phi tra truoc dai han

2. Tdi s6n thu6 thu nhdp hoSn lai

3. Thi6t bi, vdt tu, phu ttng thay th6 ddi han

4. Tdi sin ddi h4n kh6c

TONG CQNG TAI SAN

200

210

211

212

213

214

215216 V.5b

219

220

221 V.9

222

223))L225

226

227 V. t0228

229

230z)t232

2s0251

252 Y.2a253

2s4255

260

26t V.8b

262

263

268

270

328.918.045.984

135.485.000

135.4S5.00;

251.569.483.249

24s.960.889.888

389.015.798.956(143.054.909.068)

_

5.608.593.361

8.055.335.602(2.44 6.7 42.24 I )

10.074.223.543

70.014.223.543

4.497.2s1.573

4.497.251.573

2.641.602.619

2.641.602.619

38r.415.789.092

345.053.394.259

30.000.000

30.000.000

268.245.744.610

262.435.863.441

387.93 3.609.46 t(12s.497.746.020)

-

5.809.881 .169

8.05 5.3 3 5.602(2.24 5.154.4 3 3)

68.1 24.198.408

68.124.198.408

4.491.251.573

4.497 ,251.5'.73

4.156.1 99.668

4.1s6.199.668

.:,i8

1,

NHJ

]IY,H V/

ix,

AN

.il.:tY

240

241

242 V,t I

414.764.333.483

cOrvc rv cd pnAru cANG cAru rnoDia chi: SO OZ, khu vuc Phri Thdng, phucrng T:: ieAo cAo rer csiNr-t roNG HoP

3. TP.Can Tho

Cho n6m tdi chinh ki5t thric ngdy 31 thang ll r:1r I - :Bring c6n O6i tii toan t6ng h-op (ti6p theo)

)ta:

so

Thuy6tminh

300

310

31 1 Y.12

312 V.13

313 V.l43t4 V.l5315 V. l6316317

318 .

319 Y.17a320 V.18a

321

322 V.19)z)324

330

331

J5Z

JJJ

334335

336331 V.l7b338 V. i 8b

339

340

341

342

J+J

so cuot nam 56 tliu nam

LJ

\2

CHi TIEU

Nq PHAI TRA

Ng ngin hqn

Phdi tr6 nguoi b6n ngin h4n

Ngudi mua trd ti6n tru6c ng6n h4n

Thu6 vi c6c kho6n phai n6p Nhir nuoc

Phai tra nguoi lao dQng

Chi phi ph6i tra ngan hpn

Phai fta ndi b6 ngin hqn

Phdi trd theo ti6n d0 k6 hoach hqp d6ng xdy dr,rng

Doanh thu chua thpc hi6n ngin h4n

Phai tra ngdn h4n kh6c

Vay vd ng thu6 tdi chinh ngan h4n

Dg phdng phii tra ngan h4n

Qu! khen thuong, phric lgi

Qu! binh 6n gi6

Giao dich mua b6n lai tr6i phitiu Chinh phu

119.728.644.949

13.273.465.633

1 .344. 1 95.06 I

45.25s.429

810.5 12.205

1 .064.034.1 12

387.995.191-

6.s14.716.rc;2.721.136.082

38s.620.787

106.455.179.316

48.092.365.641

58.362.813.669

139.673.176.653

34.705.883.515

1.342.620.384

9l .883.419

1.786.408.659

4.304.341.629

20.880.3 r 8.218

1.142.532.00;5.157 .779.206

t04.967.293.138

4l .05 r .639.264

63 .915 .653 .8',7 4

.i0g

1H

NH

iU\:1d4L;

_:I

.-J

ij

I

lr.l

l

-.J

iI

-J

-l

IL Nq dii h4n

l. Phai ffa nguoi bdn ddi h4n

2. Ngudi mua tra tiAn ffuoc ddi han

3. Chi phi phii trd ddi han

4. Phai ha ndi b6 v€ v6n kinh doanh

5. Phai ffa nQi bQ ddi h4n

6. Doanh thu chua thyc hi6n ddi hpn

1. Phai ha ddi han kh6c

8. Vay vd no thu6 tdi chinh ddi han^ -

,. ,.1 . I -1.9. trar pnleu cnuyen oor

10. CO phitlu uu ddi

1 1. Thu6 thu nhpp hodn lai phii trd12. Dg phdng phAi tr6 ddi hqn

13. Qu! ph6t tri6n khoa hgc vd'c6ng ngh6

I.J

_l

Bab cao ndy phai dro'c iloc citttg'.o'i Brr ti:it";t ntinh Bao cdo tdi ch[nh tong ho'p

j

7

c6ruc rv cd pnAru cANG cAn lrsEia chi: 56 02, khu vuc Phri fnang. phlroa: Ti: : - - .

eAo cAo rAr cHiNH ToNC HopCho ndm tdichinh ktitth0c ngdy 3l thiing il ::- l- :Bing cdn O6i t<6 toan t6ng ho'p (ti€p theo)I

l.lJJ-]

--]

-]

:lJJfflf,lItJ

!-

l-'l

IIaso

430

431

432

TI.

1.

2.

Thuv6tminh so cuot nam 56 dAu nemCHi TITU

D. V6NCHUSoHUU

I. Vdn chri s6'hii'u1. V6n g6p cua chu so hfi'u

- C6 phieu phii th6ng cd quyin bii)u quy€t

Cti phi6u wu ddiThdng du v6n c6 phAn

Quy6n chgn chuylin A6i trai pH6uV6n kh6c cira chri sd ht'u^7 ,.tLo pnleu quy

Chdnh l6ch d6nh gi6 lai tdi s6n

ch6nh lQch fi gia h6i do6i

Qu! dAu tu ph6t tri6n

QuI h6 tro s6p xiSp doanh nghidp

Qu! kh6c thu6c v6n chri s6'hiruLgi nhudn sau thu6 chua phdn ph6iLgi nhuQn sau thud chua phdn phiii

,.! -: .a.,.luy Ke den cuot lq) trtocLoi nhuQn sau thue chua phdn ph6i l0 noyNgu6n v6n dAu tu xdy dpg co bdrn

Ngu6n kinh phi vi qu! kh6cNgu6n kinn phi

Ngu6n kinh phi dE hinh thdnh tai san c5 dinh

TONG CQNG NGUON VON

Thri Th/My LinhNgud'i lAp

L6m Trric So'n

Kii todn tru'6'ng

-----3817I5789TE --7{76'm7m

. Cdn Tho, ngdy 08 thing}2 n1m2017

Phan Thlnh Ti6nT6ng Gi{m tliic

400

{t04l I Y .20a

4l la4t tb412

413

414

41s

416111 'at I

4l8 Y .20a419

420

421 Y.20a

421a

421b

422

261.687.144.143

261.687 .141.143

284.800.000.000284.80'0.000.000

646.23t.t80

(23.1s9.081.$7;

(10.785.89s.137)(12.973.191.900)

275.091.156.830

275.091.156.830

284,800.000.000

284.800.000.000

(9.708.843.170)

(9.708.843.170)

12.

ffix=sc6ilo rvCO PHAN

Bdo c.do niry phai duEc d7c cilng toi Bttn titti.tir minh Balo cito tai chinh t6ng hqp l0

c6rue ry cd pnAru cANG cArv rnoDia chi: SO 02, khu vuc Phri ttring, phuon_e Ti:. F: -. : -.: - : i..::. tp.CAn thoBAo CAo TAI CHiNH T6NG HoPCho ndm tdi chinh k6t thrhc ngdy 3l thdng tl :::: _, :

ll

VI.I

a.-

5J

:.J

L-l

L]

iI:.J

I!

lI

-Ji

--

II

I

{t

-I

BAo cAo KET eui HoAT De\-G KrNHCho nim tii chinh k6t thric ngiry 31 thdng

NIe Thuyiitsii minh

DOANH TONG12 ndm2016

Nim nay

HqP

Don vitinh: VND

Nim tru'6'cCHI TIEU

l. Doanh thu brln hAng vA cung c6p dlch vu

2. Cdc kho:in gi6m trr)'doanh thu

3. Doanh thu thuin ve bdn hing vir cung c6p dich vu

4. Gi6 viin hhng bf n

5. Loi nhu6n gQp v6 b6n hing vir cung c6p dich vu

6. Doanh thu hoqt d6ng thi chinh

7. Chi phi tdi chinh

Trong d6: chi phi ldi vay

8. Chi phi bdn hing

9. Chi phi quin lf doanh nghiQp

10. Lcri nhuQn thu6n ti'ho4t clQng kinh doanh

11. Thu nh{p khric

12. Chi phi khfc

13. Lqi nhufn khic

14. T6ng lqi nhu{n X6 toan tru,6'c thui5

15. Chi phi thu6 thu nhflp doanh nghiCp hi6n hinh

16. Chi phi thu6 thu nhflp doanh nghigp ho6n lqi

17. Lg'i nhugn sau thu6 thu nhf,.p doanh nghiGp

f8. Lai co bin tr6n c6 phi6u

19. Lei suy girim tr6n c6 phiiSu

iLThdi Th! M! LinhNgu'd'i lf,p

Bdo cgo niry phai duq'c doc ciutg toi B,:'

0l

02

l0

l1

20

2t

))23

,,<

26

30

31

32

40.

50

5t

q,

60

70

77,

Yt.2

VI.3

vt.4

vI.5

VI.6

vt.7

VI.8

89.690.563.729

89.690.563.729

74.904.979.450

14.785.584.279

2.811.472.238

5.994.226.250

5.994.226.2s0

2.s88.183.691

22.199.416.231

(r 3.184.769.6ss)

291.346.232

79.768.477

211.s77.755

(r2.e73.19r.900)

97.596.020.408

97.596.020.408

69.771.764.963

27.824.255.445

2.329.278.330

4.269.772.762

4.269.112.7 62

3.100.055.013

21.984.277.041

799.428.953

280.075.677

2.452.663

277.623.014

1.077.051.967

v.14

v.9

v.9

(455,52\

(r 2.973.191.900) 1.077.0s1.961

22,69

(455,52) 22,69

61"qt\31iiTQTcAulr: t'r\('COI.{G TYc6'puAir

Thcr, ngdy 08 th6ng 02 ndm2017

Phan ThAnh Ti6nT6ng Ci:im r16c

t ir:,tilt lldo cdo titi chinh t6ng ho7:

c6mc w cd pHAr.r cANG cAru rnoDia chi: SO OZ. t<nu vuc Phri ff,ing. pnu'.:: .- - -

aao cAo rnrt'HiNu roNC ilOpCho n5m tiri chinh k6t thric nsdr 3l th6ni ll . .- l

i P.('rin I'hcr

)

_)

J

)

-l-l

II1-l

11II

)

---/

II-t)

I

sAo cAo LLt cHUvEN rrEN TE TONG Hqp(Theo phuong ph6p gi6n ti6p)

Cho nIm tii chfnh k6t thric ngiy 3l thitng12 n5m 2016

\f1

\

01

02

03

o4

05

06

07

08

09

10

1l

t2l3

14

l516

t7

1.

2.

CHi TIEU

Luu chuy6n ti6n tir ho4t tlQng kinh doanh

Lqi nhuQn trwfc thudEiiu chinh cho ctic khodn:Khdu hao tii sin c6 dinh vd U6t aqng sAn dAu tuC6c khoan dlr phdng

L6i, 16 ch€nh ICch ti gi6 h6i do6i do d6nh gi6 lai

c6c kho6n muc tidn tQ c6 gdc ngoai t€

LAi, 16 tir hoat d6ng d6u tuChi phi l6i vay

C6c kho6n diAu chinh kh6cLgi nhuqn t* hoqt dQng kinh doanhtrrdc thay ddi vOn lnu itQng

Ting, giim c6c khoin ph6i thuTEng, gi6m hdng t6n khoTdng, giam cric khodrn ph6i trATdng, giam chi phl tra tru6cTdng, giam chimg kho6n kinh doanh-.1 ,-.I ren lat vay oa tra

Thu6 thu nh6p doanh nghi€p dd n6pTiAn thu kh6c tir ho4t d6ng kinh doanh

Ti6n chi kh6c cho hoat d6ng kinh doanh

Lru chuydn fiin thudn tir hogt itQng kinh doanh

Lu'u chuy6n tidn ti'ho4t ilQng <IAu tu'

Tien chi d6 mua sim" xdy dung riri san c6 dinh vac6c tdi sdn ddi h4n kh6c

Tidn thu ti.r thanh ly, nhuqng b6n tiri san c6 dinh va

c6c tdi sdn dii han kh6c

Ti6n chi cho vay, mua c6c c6ng cu ncr cirad<rn vi kh6c

Tidn thu h6i ctro vay, b6n lai c6c c6ng cu no ciiadcrn v! kh6c

Tidn chi dAu tu g6p v6n vio don vi khdc

TiAn thu h6i dAu tu g6p vdn v?ro dim vi khricTi6n thu ldi cho vay, c6 tirc vd loi nhudn duoc chia

Lru chuyiin tiin thudn fii hoqt dbng diu tt

21 V.g,V.11 (4.365.953.13s) (2.260.7t9.018)

764.370.796

,23

MA Thuy0tsii minh Nim nay

(12.973.191.900)

v.9,v.1t 18.262.093.139

v.6

vr.3 (13 .627 .493)vr.3 ( I .826.069.810)

vt.4 5.994.226.2s0

9.443.430.1 86

6.919.379.078(87 .529.67 s)

(17 .479.900.579)1.956.221.3s4

(6.0t2.774.039)

(4s.200.000;

--@EW

Don vi tinh: VND

Nim truTic

1.077.051.967

15.480.076.508

346.437.067

(53.95 8.352)

(1.642.s32.000)

I 5.207.075.190

t. i 45.288.208

221.769.869(62.017.430.125)

(2.901.527 .946)

2.070.000.000

--77WEd7'

2.$

/(i

II.

l.

2.

3.

5.

6.

7.

22

24

25

26

27

30

1 .780,979 .s32

--TTimdTW

1.642.532.000

--*-@l

Bito.ccio ndv phai duqc doc cing vot B;tit liti j: ttiitit Bao ctto kli chinh t6ng ho.p t2

cOwc rv cd pnAN cAwc cAn rnoDia chi: 56 02, khu vuc Phi ttrang. phuo::3 li-. :.--. :,:- r: ?..:_:" Tp.C6n ThosAo cAo rArcHiNH-roNG HopCho ndm tdi chinh fet tnUc ngdy 31 thang I I i:-:::: L .:B:1o cr{o lu'u chuy€n ti6n tG tdng hgp 1ti€p lhet l

1

I:lJJJ.]

ilJ

,J

llllllj9

I

t

CHI TIEU

III. Lu'u chuyOn ti6n tn,ho4t rl6ng tii chinh

l. Ti6n thu tt ph6t hdnh c6 phit5u, nhdn r6n eop cuachri sd hiru

n -.)

| ,t. I i€n trd I4i v6n g6p cho ciic chu so h[u. mua laic6 phi€u cria doanh nghiCp d6 ph6t hdnh

3. Ti6n thu tir di vay4. Ti€n trd ng g6c vay5. Ti€n tr6 ng g5c thu€ tdi chinh6. CO tirc, lgi nhuQn da tra cho chu scy hiru

Lnu chuyin tiin thuiin tit hogt itQng tdi chinh

Lu'u chuy6n ti6n thuAn trong nim

Ti6n vi tu'ong tlu'orrg ti6n tliu nIm

Anh huong cira thay d6i ri gia h6i do6i quy ri6i ngoai t6

Ti6n vi tu'ong cluong tidn cu6i nim

\IEso

Thuv6tminh Nim nay Nim tru'6'c

31

32

33

J+

35

36

40

50

60

6t

71)

v.t8b (2.831.704.123-)-

-VsTmT(9.es8.677.60s)

v.l 36.179.686.45s

vr.3 13.627.493

v.r -"mffi

63.141.677 .s96(rr0.568.041)

-i1M7ffi16.138.097.733

19.987.630.370

53.95 8.352

----36-:IE6-'8-67F,si

t,,l

0liiI

iA

{telIL

trryqltilc6ry61fi{lcdrue rv

c0'psAi+

. CAn Tho, ngdy 08 thdng02ndm20t7

Thinh Ti€nT6ng Ci6m tliic

Bdo cdo ndy phai drqc dpc cilng vrtr Ban tnut jt mtnh Bdo cdo' titi chinh ing hctp l3

c6me rY cd pnAru cANG cAn rnosAo cAo rar csiNu roNG HopCho ndm tdi chinh k6t thric ngdy 3 l thang .l :.: l . :

t

:J

--

.J

J

J

J

J

J

J

J--J

IJ

J

J-lJ

t.

3.

nAu THUyET Irr\H Bio cAo TAr cHiNH TONG HopCho nim tai chinh k6t thric ngiy 3I thring 12 n6m2016

EAC ETEM HOAT DONG

Hinh thrlc sO hfru v5nCdng ty C6 phAn CAng CAn Tho (sau dAy goi tit ld "C6ng ry,,) ld c6ng ty c6 phAn.

Linh vyc kinh doanhLTnh vgc kinh doanh cua C6ng ty ld kinh doanh thLrong mai vd dich vu.

Nginh ngtr6 t<intr doanhHoat d6ng kinh doanh chinh cria C6ng ty ld:

- Bdc x5p hdng ho5 ducrng bQ; B6c xt5p hdng ho6 c6ng bi6n;- Kho bdi vd luu gifr hdng ho6 trong kho ngoai quan; Kho bdi vd luu gitr hdng ho5 trong kho

d6ng lqnh (kho ngoai quan); Kho bdi vd luu gifr'hdng ho6 trong kho kh6c;- Dich vu dai ly tdu bi6n; Dich vu dai Iy vdn t6i clucrng bi6n; Khai thu6 hai quan;- Cho thud mriy m6c, thi6t bi vd d6 dirng hfr,u hinh kh6c;- Td chfc nao vdt long sdng, Iong h6 theo ho-p d6ng;- Brin 16 nhi6n li€u d6ng cu- trong ciic cta hAng chuydn doanh;- V6n t6i hdng ho6 duong bQ bing xe tii, xe container;- V{n tAi hdng ho6 duong thuj'n6i dia;- Vdn t6i hdng hoii ven bi6n vd vi6n ducrng.

Chu kj sin xu6t, kinh doanh th6ng thudngChu kj, sAn xu6t kinh doanh th6ng thuong cira C6ng ry kh6ng qu612 th6ng.

Dic tli6m hogt ilQng cfia Cdng fy trong nim c6 inh hu&ng tli5n Bio c6o tii chinhTai thoi di6m ngdy 3 1 thang 12 ndm 2016, T6ng C6ng ty Hang Hii Vi€t Nam chua quytit to6n v6nv6i C6ng ty n6g khoin 15 thu$c giai dopn doanh nghi6p Nhd nu6c v6n con duoc chuy6n sang giaidoan C6ng ty c6 phAn voi s6 t6 ta: t 0.785.895.137 \,\tD.

CAu trric Cdng ty

C6ng ty li1n cloanh, fiAn kdtcdng ty chi dAu tu viio c6ng ry TNHH cing c6n Tho - Thanh ru6n c6 tru sd chinh81,6p c6n Ong, xd DAn rhanl, huyen Duy6n Hdi. tinh Trd Vinh theo Ho.p d6ngdoanh hinh tht'c phAn chia lo-i nhuAn trLroc thu6. Hoat d6ng kinh cloanh chinh cnadoanh ndy ld: cung c6p cric dich vu kinh doanh bdc x6p, v6i chuy6n hdng hoii, choTai ngay,kt5t thfic ndm tdi chinh, ty 16 v6n g6p c0a c6ng ty tai c6ng ry liSn kei nayquy6n bi6u quy6t vd ty lQ ph6n sd hfr,u tr-rcrng ducrng v6'i rj'lQ v6n g6p.

cdc Don v! trlrc thuQc khong cd tw cticlt phtip nhfrn hgch totin phu thuQc

t4i Huong 16

ho-p t6c kinhc6ng ty li€n

thu6 b6n bdi.ld 50%, ti le

4I

!l

l/it

4.

5.

T6n dcrn vi Eia chiChi nh6nh Cdng fy C6 phAn C6ng CAn 02 khu vuc Phir Thdng,Tho'* Trung tAm Logistics CAn Tho Crii R6ng, Tp.CAn ThoChi nh6nh C6ng ry' C6 phin C6ng Cdn Sd 02 khu vLLc phfr Thing,Tho - C6ng C6i Cui C6i Rang. Tp.CAn Tho

phudng T6n Phir, quAn

phu'o'ng T6n Ph[, quAn

l1Ata

cdrue rv cd pnAw cANG cAru rnoDia chi:

.S5 OZ, ttru vuc phri fning. pi.;:: : : .,- ? -

nAo cAo rel cuiNu roNc nbpCho n6m tdi chinh krit thric ngd1, 3 i rha:i .I ::: _ , .:Bdn thuy6t minh B:lo c6o tii chinh rong h,.rp :.:: ::i.

)

)

)

liI4

j

.J

-

Tdn don vi Eia chi

1? 21 L6 Hdng Ftorg, phmThuy, TP.CAn Tho

1. Tuyon nii vo tta ning so sdnh th6ng rin tr6n B6o c6o tii chinhc6c sd liQu tucrng ri'ng cta ndm rrudc io s6nh duoc v6i so tieu cta ndrh nay,

8. NhAn vi6nT4ingdy ktltthfc n[m tdi chinh cong ty c6 161 nhan vi6n dang ldm vi6c 1so aAu ndm ld 199 nh6nvi6n).

Chi nh6nh C6ng ty Co phin Cang CdnTho - C6ng Hodng Didu

II

IIr.

1.

-J

I

II.

1.

NAM rAT CrriiVrr, DON VI TIEI.{ TP S{IDVNG TRONG KE TOAN

Nlm tii chinhNam tdi chinh cira cQrg ry b6t daLr ti ngdy 0r th6ng 0i vd k6t rhLic vdondm. NEm tdi chinh dAu ti6n ti, sau giai doan cd phin"hori, uat aA, tu.ngdykrlt thfic vdo ngdy 3 1 th6ng tZ nami.Ot S.

Ecrn vi ti6n tg sir dgng trong k6 todnDon vi ti6n t6 st dung tronf k6 to6n ld D6ng viQt Nam (vND) do phin l6n c6c nghiep vu duocthyc hi6n bing cton viii6n te-\.ND.

CHUAN MUC VA CHB DQ KE TOAN Ar Opxc

ChC iI6 k6 torin rlp dgngc6ng ty 6p dung crlc chuAn muc K6 to6n viQt Nam, ch6 dO K6 ro6n doanh nghi6p vi6t Nam du_o. cban hdnh theo Th6ng tu sd 20012014/TT-BTC ngity 22 ilrang-iz ndm z014vi c6c th6ng tu hu6ngd"an thr,rc hi6n chudn muc k6 to6n crja Bo Tdi chlri t.ong uIC" tpp vd trinh bdy 86o c6o tdi chinht6ng hqp.

Tuy6n"bii vd vi6c t,in thrr chuan myc k6 to6n vi ch6 d6 k6 torin

3i'T9'lci6m cl6c-d6m b6o dE tuan thri yOu cAu .*.a"Cr,r;; ;'{" K6 to6n vi6t Nam, ch6 dOK6 torin Doanh nghiep vi6t Nam dLlo-c ban.hdnh theo Th6ng ttr s6 20012014/TT-BTC ngiry 22th6ng t2 nim20t4 "ynq lhy'c6c'r'h6ng tu'hu'crng"oIn tr,f. n'ie;;rr;;; ;6 to6l crla 86 Tdichinh trong vi6c tAp vd trinh bdy 86o cao tai cninhi6ng h;;. '" r\v Lvqrr

IV. cAc crriNH SACH KE ToAN Ap ouxc

1. Co s& IAp 86o c6o tii chinh

,?ffr:* tdi chinh dLro-c lap trcn co' so k6 to6n cl6n tfch (rrLr c6c th6ng tin li6n quan dtin c6c lLr6ng

-l-)

ngdy 3i th6ng 12hdng0l th6ng 4 ndm 2015 vd ;:

,).1

1.1

Iti:',t

.ii

.t

)

L

I-/

I

1

C5c do'n vi truc thu6c hinh rhdnh b6 rn6ytdng ho-p crla todn C6ng qv du.oc l6p tr€nthu6c. Doanh thLr vd s5 dLr giiLa c6c do.n vihqp.

k6 to6n ri€ng, hach to6n phu thu6c. 86o c6o tdi chinhco s6' t6ng hop 86o crlo tdi chinh crha c6c don vi tructruc thudc ducyc loai trir khi I6p 86o c6o tdi chinh t6ng

l5

)

c6ttc ry cd pnAru cANG cAru rHoDia chi: S6 OZ, t<nu vu.c phl Tning. p::,.. - _ ,

eAo cAo rar cniNn roNC HOpChonimtdi chinhketthrjrcngal -llth::- _ -, _

!gj!g!t minh 86o crio tii chinh tong h,,p =: . :

2. Cdc giao dich bing ngoai t6Cdc giao dich ph6t sinh bang n,soai ti duoc chur6n ddi theo g gi6taingdy phrlt sinh giao dlch. 56du c6c khoAn muc ti6n td c6 goc neoai te tai ngd,u- k6t th0c ndmtdi .t i,rl.l Auo. ";;f5fiil; ,, *,itai ngdy ndy.

Ch6nh lQch ty gi6 ph6t sinh trons narn tLr c6c giao dich bang ngoai t6 duo.c ghi nh6n vdo doanh thuhoptdQng tdj *in! ho4c.chi phi tai chinh. chcnh lQch qi gia ao d6nh gi6 lalcdc khoan *r" riar-iqco gOc ngoai tQ tai ngdy k€t thuc nam tdi chinh sau khi bt tru,ch€nh lQch tang vd ch6nh lQch gidmduoc ghi nhpn vdo doanh thu hoat d6ng tdi chinh hodc chi phi tdi chinh.

T-y. gi6.tY dTrg d6 quy doi c6c giao dich phrit sinh brng ngo4i t9 le ry gi6 giao dich thuc tri tpi thoidi6m ph6t sinh giao dich. Ti'gi6 giao dich thu'c te o6i u6i ta.'giuo o].rrlang ngoai t6 duoc x6cdinh nhu sau:

' o6i vdi ho-p d6ng mua b6n ngoai te (hs'p ddng rnua b6n ngoai tQ giao ngay, hop d6ng ky han,hqp d6ng tu'ox.g lai, hs'p d6n[ quy6n chen, hip aong hoan d6i): t1i gi6 ky id;"tloi!. il#;mua, bd"n ngoai td gifr.a C6ng ty vd ng6n hdng.

' o6i vdi crlc o1?ar, gop vdn lroal

nhqn uon gop, ty gi6 mua ngoai t6 cfia ngdn hdng noi C6ng rymo tdi khoin de nhdn v6n cua nhd dAu tu rai ngdy gOp uOn.

' p6i v6i no phii thu: ty gi6.mua ngo4i tQ cria ngAn hdng thuong mai noi C6ng ty chi <linh khdchhdng thanh to6n tai tho.i di6m giao dich ph6t sinh.

' o6i vdi no.phdi trd: ty .qi:

bll ngoai t€ cira ngdn hdng thucrng mai noi C6ng ty du ki6n giaodich tai tho.i di6m giao dich ph6t sinh.

' ooi v6i cric giao dich mua sdm tdi srin hoac c6c khoAn chi phi duoc thanh to6n ngay bing ngoaitd (kh6ng qua ciic tdi khoan phiitr6): ty gi6 mua ngoai t6 cria ngan hdng thLronfmai noi congty thu'c hi6n thanh to6n.

T! gi6 sri dung Oe aann gi6 lai s6 du c5c kho6n muc ti6n td c6 g5c ngoai t6 tai ngiy k6t thfc ndmtdi chinh duoc x6c dinh theo nguy6n tic sau:

' odi v6i cdc khoin ngoai t6 gt'i ngdn hing: ty gi6 mua ngoai td cria ng6n hdng noi C6ng ty m6tdi khoin ngoai tQ.

' ooi v6'i c6c khoAn muc tidn td c6 g6c ngoai t6 du'o-c phAn loai ld tdi sdn kh6c: !i giii mua ngoait0 cria Ngdn hdng C6ng ty thuo'ng xuy6n c6 giao dich.

' o5i v6'i cdc khoin muc tidn tQ c6 g6c ngo4i rQ duo-c phAn loai ld no ph6i trit: ty giitbrin ngoai t6ctia NgAn hdng C6ng ty thLrong xuy6n c6 giao dich.

3. Tidn vi c6c khoin tuong tlucrng tidnTi6n bao g6m tien

TA, ,". tien g=ui nqen

.h3ng kh6ng kj, han. Cric khoan tuong duong ti6n ld c6ckhoin dau tu ngin han c6 thoilan I',, toiit,ong"qri : irrarrg r.J,il**i?, ,u, c6 kh6 ndne

chuytln aoi ad aang thdnh m6t lu'ong ti6n x6c dlnh-va kh6ng c6 rrii ro trong vi6c c;;r6; il, ,ffif;ti6n tai tho'i di6rn biio ciio.

4. Cic khoin tlAu tu thi chinh

Cdc khodn diu tu vdo c6ng ty fiAn doanhC6ng e liAn doaruh

C6ng ty li6n doarh li doanh nghi6p duo'c thdnh I6p trdn co- scr thoa thuAn tr6n hop rl6ng md theo d6Cdng ry vd c6c b€n tham gia thr-rc hiQn ho4t dQng kinh t6 tren ccr so'dong Lia"i r"ai]oarg-r.lan1soSt duo'c hi6Lr Id vi6c dua ra cdc quytit clinh maig tfnh chitin ls'oc li6n ciuan d6n c6c chinl s6ch

'il

-1

l

,.

.A

I

.1

?

-a

l

-J

lBitn thuyAt minh ndy ld nt6t b) ti:.: .itnc tloc cimgvcti Bdo ciio liri c.hinh ritt! t:.:: l6

c6mc rv cd pHArv cAr.rc cAnr rHoDia chi: S6 OZ, t<tru vuc phri fhang. pi-._r::: l.-eAo cAo rnr criiNr-r roNc HopCho n6m tdi chfnl t6t th*c ngd,,- 3l rh::: I -.:Brin thuydl minh Brlo cdo tiri chinh t6ng h+p

hoat d6ng vd tdi chinh cua crrng:, l.j:doanh.

.::anh phai c6 sLl d6ng thr_r6n crjra c6c b6n tham gia li0n

Ghi nhdn ban dduCric khoAn dAu tu.vdo^c6n-q.n li€n doanh duoc ghi nh.gn ban diu theo gi6 g6c, bao g6m gid muaho{c kho6n g6p v6n c6ng c6c chi phi li6n quan tiuc ti6p den vi6c oeu ti rr:u,ong rrqp"orri" Uilgtdi sin"phiti6n t€, gi6 phi tnoan diu tu dusc ghi nhpn iheo girt tri hqp ty cria,aru;;ild, iel*jthoi diiim ph6t sinh.

Lgi nhuan cta c6c ky tru'6'c khi khoan dAu tu' du'o-c mua dLro-c hach todn giam gi6 tri cua chinhkho6n dAu tu d6. Lo. i nhuAn c[ra c6c k1) sau khi khoAn AAu t, duo,c mua duoc ghi nh6n doanh thu.

Dry phdng tiin thtit cho cdc khoan ddu nr vdo c6ng ty rion doanhDy phong ton th6t cho c6c kho6n dAu.tu rao.oni ry.li6n doanh duoc trfch lap khi c6ng ry li6ndoanh bi l5 vdi mfrc trich l6p bing chdnh lQch gi;a i,S, gop inu.,6;il;;; ucr,ui c6ng ry li6ndoanh vd v5n chri s6' hfru thuc c6 nh6n-v6i ty rciop uo, Jiu c6;g t ;o*i;G-r6;;ild;;;t6 cria c6c bcn tai c6ng ty li6n doanh. xcu cong ty lie, d;h it?51 ,;;;rap sa" c6o tdi chinhhop nh6t thi cdn crr ae xat dinh du phong t6n th6't ri gao

"ao rai

"rrirr,1 rrqp ;lrail

Trng, gi6m s6 dg phong t6n th6t dAu tu'vdo c6r.rg ty li6n doanh c6n ph6i trfch lAp tai ngdy k6t thricndm tdi chinh duo-c ghi nhAn vdo chi phitdi chinh.

5. Cr{c khodn phii thuC6c khoin ng phii thu duo-c trinh bdy theo gir{ tri ghi s6 trir di c6c kho6n du phong ph6i thu kh6ddi.

ViQc phin loai c6c kho6n ph6i thu ld phai thu kh6ch hdng, ph6i thu n6i bQ vd ph6i thu kh6c duocthuc hi6n theo nguy6n tdc saLr:

o Phii thu cLia kh6ch hdng phan 6nh cric khoan ph6i thu mang t(nh chAt thuo'ng mai ph6t sinh tirgiao dlch.c6. tinh ch6t mua - b6n giDa C6ng ty vd nguo'i mua ld don vi d6c lQp v6'i C6ng ry, baog6m ca cilc kho6n ph6i thu vd ti6n b6n hdng xu6t khAu uy thric cho don ul r.rra".o Ph6i thu n6i b6 phin inh cbc khoAn ph6i thu c6c dcrn vi truc thuQc kh6ng c6 tu c6ch ph6p nhAnhach to6n phu thu6c.

o Ph6i thu kh6c phan 6nh c6c kho6n phAi thu kh6ng c6 tinh rhuong mai, kh6ng li6n quan d6ngiao dich mua - b6n.

Dg phong ph6i thu kh6 ddi du'oc ldp cho tu'ng khoan"no phAi thu kho ddi cdn cfr vdo tu6i no- qu6han cria cric khoAn no- hodc du'ki6n m[r'c ton thdt co the xAy ra. cLrth6 nhu,sau:

-

. Ofii v6i no ph6i tlru qu6 han thanh to6n:- 30% gia tri d6i voi kho6n no phai thu qu6 h4n tu tr6n 06 th6ng d6n ducri 0l ndm.- 50% gi6 trl d6i v6i khoan no ph6i thu quri h4n tu, 01 ndm den iu6i 02 n6m- 70% gi6 tri d6i v6i kho6n no- ph6i thu qu6 han tir 02 ndm rl6n du6i 03 ndm.- 100% gi6 tri d6i vdi kho6n no ph6i thu qr.r6 han tu 03 ndm tro l6n.

' P.?i voi no;nh11th.l

:1"1 qu6 han thanh to6n nhung kh6 c6 kha nang thLr h6i: c6n c[r.vdo du.kren mric ton thdt dd Iap du'phong.

Tdng, gi6m s6 du d,r phong no phai thLr kh6 doi cAn phii trich lip tai ngdy k6t thhc nam tdi chfnhduo-c ghi nhdn vAo chi phi qLran Iy doanh nghi6p.

s,

il)+.

uxI

.rq

./^,

_l

-l

ll

i

Bdn thtry,t minh ndy lit m6t bo ph,in )to2 :,i::i:it ...': 9rt;t tltLoi t{oc citng voi Bdo cdo tdi chinh rong ltop 1l

c6rrrc rv cd pnArv cANG cAn rxoDia chi: S6 OZ, t<tru vuc phf ttring. phutn. T.- ?.-eAo cAo rAr cHiNH TONG HopCho ndm tdi chinh ktit thLic ngdy 31 thane .I ::n:in_1!-uyet minh B5o crto tiichinh t5ng ho.p

J

I

J.-l

J

li

J

IJ

l

I

J

I

IJ

I

II

iI

I{

,

't

I'lj

-,I.J

-j

.]

7.

HAng t6n khoHAng tdn kho duo'c ghi nhdn theo si6 thdp ho'n girLa gi6 g6c vd gi6 tri thuAn c6 thii thuc hi6n duoc.

Gi6 g6c hdng tOn kho duoc xric dinh nhu sau:

' Nguy€n vat li6u, hdngt6a: bao,_eom chi phi mua vd c6c chi phi li6n quan truc ti6p khic ph6tsinh d6 c6 ducyc hdng t6n kho o dia di6m vd rrang th6i hiQn tai,

r Chi phi sin xu6t kinh doanh do'dang: bao g6m chi phf nguydn var lieu chinh, chi phi nh6n c6ngvd cric chi phi c6 li6n quan truc ti6p khdc.

Gi6 xu6t kho duoc tinh theo phuong ph6p binh qu6n gia quy.in vd duo-c h4ch to6n theo phucrngph6p kd khai thucrng xuy6n.

Gi6 tri thuAn c6 thiS thuc hi6n tluoc ld gi6 b6n udc tfnh cria hdng t6n kho trong kj, sin xudt, kinhdoanh binh thucrng tru' chi phf Lr6'c tfnh d6 hodn thdnh vd chi phi rirrc tinh cAn thi"et ;ho vi€c ti6u thuchring.

Pu^oho:*,qia., gie.hdng t6n kho drro-c lpp cho tilng.mdr hdng t6n kho c6 gi6 g6c l6n hon giittri

thudn co th6 thuc hidn duoc. ooi voi dich.vu:y-rg!6p d6.dar[,,viec lap d[phing giim gi6 duo.ctinh theo tung ioai ai"n u, c6 mri'c giri ri6ng bi6t. Tang, giam s6 du du phdng giAm gi6 hdng r6nkho cin phii trfch lap tpi ngdy kilt thic ndm tui .r,irt arq;ghi nlran ,ao'gij rai n-"rg uar.

Chi phi tri tru6cChi phi tri tru6c bao gdm c6c chi phi thuc t6 da ph6t sinh nhrmg c6 li6n quan d6n k6t qu6 hoatd6ng s6n xu6t kinh doanh cira nhi6u kj,k6 to6n. ctri ptri tr6 tru6c c0a c6ng ry chri vAr"rj.iipr-,ic6ng cp, dung cu vd chi phi sira chfr'a. C6c chi phi trA truoc ndy duoc pr,ai uo troni khoang tiroigian tri tru6c hodi tho'i gian cric lo'i ich kinh t6 tLro'ng [r'ng du.o-c tao ra tu'c6c chi phi ndy.

COng cqt, d7tng cyCeg

96ng cu, dung cp dE dua vAo sr"i'dung duo-c ph6n b6 vdo chi phi theo phuong ph6p duong thingv6i thcyi gian ph6n UO fnOng qud 03 ndm.

Chi phf sfra chirs titi sdn cii dinhChi phi srj'a chfr'a tdi.sAn co dinh ph6t sinh m6t Iin c6 gi6 tri l6'n duoc ph6n b6 vdo chi phf theophuong ph6p duong thIng.

Tii sin ci5 Clntr hiru hinhTdi sin c6 dinh hfr'u hinh duoc th6 hi6n theo ngLry6n giri tru'hao mon.luy k6. Nguy6n gi6.tdi sAn co

lfh lryyhinh bao gdm todn b6 c6c chi phi,ra congly phni b6 ra d6 c6 duo-c tdi ran'.0 Ji,rf, irrf,d€n thoi di6m dua tdi sin d6 vdo trang th6i sdn sdng s.u dung. Cic chi phi ph6t sinh sau ghi nhan

P:l 11, chi dusc ghi t6ng nguy€n gi,alaisin c6 dinh"neu .a" },iprri ;dy

"h6: ;r; il; tdng loi rch

krnh t€ trong tuong lai do sir dung tdi s6n d6. C6c chi phi ph6t sinh kh6ng th6a man di6u kIQn tr6nduoc ghi nhAn ld chi phi sin xudt, kinh doanh trong ndm.

Khi tai s6'n c5 dirrh hii'Lr hinh dLLoc b6n hay thanh ly, nguyen gi6 vd giri tri hao rron liiy k6 dLr.o-c x6as6 vd l6i, 15 pheisinh do thanh 11 du'oc ghi nh6n vdo thu nh6p hay chi phf trong nam.

Tdi s6n cO dinh hiru hinh.duo'c khdu hao theo phuong phrip duong thing du'a tr€n tho'i gian hii'udung tr6c tinh. S6 nam khau hao cira cdc loai tdi sdn

"o?inh 'l.,rru

r,int., nhu sau:

8.

Ban thuyit ninh ndy ld n6t bo : '.; tc tlot cung ydi Bdo cir_t ilr thinlt tonq ir, l8

t

"l

cOruc rv co pnAru cANG cAu rHcrEia chi:.S5 OZ, khu vuc ehi fnang, phtLcrng Td, pht. q-.-,- _-: 1.,-:. Tp CAn ThoeAo cAo rar cuiNlr roNc uiipCho ndm tdi chinh kdt thric ngdy 3l th6ng l2 narr lOltBdn thuy(t minh 86o c6o tii chfnh t6ng ho.p (riip r:.=-

l

"J

-J

-l

.J

-J

Loaitdi s6n c6 dinhNhd cria, v6t ki6n trficM5y m6c vd thiet biPhuong ti6n vAn tii, truy€n d6nThi6t bi, dung cu qu6n lyTdi s6n cO dinh t h6c

9. Tii sin c6 ainn v6 hinh

56 ndm

05-4606 - t506- 18

04-0505-14

-lTI

Tdi sin cti dinh v6 hinh duo-c th6 hi6n theo nguy6n gid trir hao mdn lfry kt5.

Nguyen gi6tiLisinc6.dinhvdhinhbaog6mtoinb6c6cchi phimdc6ngtyph6i boradric6du-octdi s6n c6 dirh tinh di5n thoi diiim dLra tdi

1an d6 vdo trang irrii ,a, .a";,"til;;';n''rn,l,u" ,r;,d6n tdi sin c6 dinh v6 hinh phrit sinh sau khighinhan ban dAu drroc ghi nhpn ld chi phi sAn xu6t,

kinh doanh trong ki'tril khi c6c chi phi ndy gin t;en v6'i mQt tdi s6rr.SJirlr ro hinh cu trre ra ra,tlng lqi ich kinh t6 til c6c tdi san ndy.

Khi tai san c6 dinh v6 hinh dugc b6n hay thanh ly, nguy6n giit vitgid tri hao mdn lfiy kii duoc x6as6 vd 16i, 16 ph6t sinh do thanh ili duoc ghi nhan vao tIu nh6p hay chi phi trong nlm.

Tdi sdn cO airn v6 hinh cta C6ng ty bao g6m:

Quyin sft ttqng diitQuy6n sir dung d6t ld todn bo c6c chi.phithgc tiigorg ry da chi ra c6 li€n qlran trLrc ti6p t6.i O6t su

1'.I1=?i:toi, till chi ra d€ c6 quldn su'dung odt. Jr,i oi,i.r," Ja, ur,. e[l pnore *al b;r;. ,;;lap mAt bbng. Ie phi tru'6c ba.....

Quydn sri'dung rlAt cira C6ng fy du.oc kh6Lr hao nhu sau:

' Quydn sir dunq ddt duo-c Nhd nu6c giao c6 thu ti6n srlr d;rng d6t: duoc kh6u hao theo phuongphrip ducrng thing dua tr€n thdi gian giao d6t, quydn r.i auig a,it trrlrg irro,i han kh6ng duoctinh kh6.u hao.

' Nh6n chuytin nhugng "t

o.l nt',1g, duo'c kh6u hao theo phrrong phap duong thing dga tr6n thdigian giao ddt. qtrydn su'dung ddLt khong thd'i han kh6ng du.qciinlr f.fr6, fruJ.

' Quy€n sir dlng d6t,thue tru'6'c ngdy c6 hi6u lLrc c[ra Luat D6t dai ndm 2003 md c6ng ty dE tr6ti6n thuc o6t ctro ci thoi gian tliuc hoqc dE tr6 trLr6c ttE" t[re Ja;;;;;;tA, nd.m c6 thcyi hanthu6 tlAt da duo; trd.ti6n con.lqi itnnat ta 5 n6m vd duo-c co quan

"o rnal qrvd;;;'#;

chrlrng nhdn quycn su dung d6t: du'oc khAu hao theo phuong ph6p duong thing ipa tren itroihan thu6 d6t.

Chrong trinh phin mim mtiy t{nhc,l1 nnili6n quan d6n c5c chu'ong trinh phAn mcm m6y tinh kh6ng ph6i IA m6t bo phan gin tilt vo.iphan cfng c6 li6n quan duoc v6n hoa...Nguydn gi6 cna phAn mA,i rnay tinn la toan bo lac chi phiTa.C:ng tY da chi ra tinh d6n thoi cliem dua pnAn *e, vdo s0,aurg. pnA, rnem m6y tfnh du,ockhAu hao theo phuo,ng ph6p du,o'ng thing trong 05 nam.

10. Chi phi xAy dgng co'bin dd,dangChi phi x6y dtrng co ban do dang phan.6nh c6c chi phi li6n quan truc ri6p (bao g6m ci chi phi ldivay c6 li6n qLran phu hop r'6'i chinh s6c_lr k6"to6n cfia Cdng ty) acn c6c tdisan dang trong qu6 trinhxay dung, m6y m.91 thi6t bi dang lip dat de phuc vu ..rrJ*i," dich sen xuA;, ;" thu6 vd quan Iyc[ing nhu chi phf Ii6n qr-rarr d€n vi6c siLa chiratdi sdn cd dinh dan-e thu'c hi6n. C6c tdi s6n ndy duo-cghinh6n theo gi6 goc ia khrrnq dLlo,c t[nh kh6Lr hao.

.J

Bin thuydr mntlt ndt. lt n,. 1 r '"J itttc [loc ciltg vo.i Bdo ctio tiri chinh t6nt lt,t:t t9

c6ruc nr co pHAru cANG cAru rnoDia chi:.So t-i;. ...- ..r: Pi:u tnang. phu,ong Tdn Phir, qudn Cai Rans. Tp.Can ThoBAO CAO T\l Cil\H TO\C HOPCho ndm tat chinh kil ::ruc ngar 3l thAng l2 ndm 2016

ho'p (tiilp theo)Brin thuy6t minh Brio c:io tiichinh t6n

lt.

sJ

Cdc khoin nq phrii trfr vi chi phi phrii trdC6c kh-oin.no phai tra va chi phi phAi trri clu'o-c ghi nhdn cho s6 ti,in phai trA trong tu'ong lai li6nquan d€rr hdng.hoa r'a dich vu dd nhAn dLloc, Chi phi phai tr6 dr-ro-c ghi nhAn duatren c6c u,6'c tinhhqp ly v6 s6 tidn phai trd.

Vi6c ph6n lo4i c6c khoAn phai tri Id ph6i trA ngucri b6n, chi phi ph6i trA, ph6i tr6 n6i b6 vd phii tr6khiic dugc thuc hi€n theo nguy6n t6c sar-r:

o Ph6i trd nguo'i b6n phAn 5nh c5c kho6n ph6i tr6 mang tinh ch6t thucrng mai phrlt sinh tir giaodich mua hdng h6a, dich vu, tdi s6n vd nguo'i b6n ld don vi d6c lAp ,Oi COng ty, bao gdri cac6c kho6n phAi tr6 khi nhdp khAu th6ng qua ngtrdi nhAn riy rh6c.

' Chi phf phii tra.phAn 6nh c6c khoiin ph6i tra cho hdng h6a, dich vu d6 nhAn duoc ti.nguo'i brinhoac dd clng cdp cho ngLLoi mua nhu'ng chu'a chi trA-do chu'a c6 h6a don ho6c

"frr" a-j fra ,r,

tdi Ii6Lr kti to6n vd c6c khoAn phai trri cho ngLroi lao d6ng v6 ti6n Ir:o"g rghiphep, cac khoanchi phi s6n xu6t, kinh doanh phii trich tru6c.

' Phdi tr6 nQi bQ phan 6nh c6c khoin ph6i tr6 gi['a don vi c6p r6n vd dryn vi c6p du6i truc thu6ckhdng c6 tu c6ch ph6p nhAn hach todn phu thu6c.

r PhAi tri khdc phin 5nh c6c khoin phii tr6 kh6ng c6 tinh thuong mai, kh6ng li6n quan dr5n giaodich mua, b6n, cung c6p hdng h6a dich vu.

c1c kfoa1 ng phdi trA vd chi ph( phni tra du'o.c phArr loai ngin han vd ddi han tr6n Bing cdn Ooi t<6torin t6ng hgp cdn c['theo ky han con lai tai ngdy k6t thrjrc nam tdi chinh.

V6n chfr s& hfruViSn gdp crta chfi s0 hiruv5n g6p cria chri s6'hiru duoc ghi nh6n theo s6 v6n thuc t6 da g6p crja cdc c6 d6ng.

Ph6n phiii lqi nhuflnLoi nhuAn sau thu6 thu nhdp doanh nghi6p duoc phAn ph6i cho c6c cd d6ng sau khi da trich lap c6cqu! theo Di6u l€ crha Cdng ty ciing nhu'c6c quy dinh cia ph6p luAt vd d6 duoc Oal f,Oi AO[g-.0d6ng ph€ dLry0t.

ViQc phAn ptr6i tqi nhu6n cho c6c co d6ng duoc cAn nh6c d6n c6c.kho6n muc phiti6n t6 nim trongloi nhuAn sau thu6 chua phAn pnOi cO the-enh hucrng d6n Iu6ng tiAn vd kh6 ndng chi tr6 c6 tric nhu

l?i d:.d."rl gi?litdisAnmangdig6pv6n, ldi dodSnhgi6laicrickho6n*u.Iicn tQ,citccongcu

tdi chinh vd c6c khoin muc phi ti6n td kh6c.

cd tt'c duoc ghi nhan ld ncr ph6i tra khi diroc Dai hQi d6ng c6 d6ng ph6 duy0t.

Ghi nhin doanh thu vi thu nhipDoanh tlru bdn hirng hotiDoanh thu b6n hdng h6a duo-c ghi nh6n khi d6ng thoi thoa m6n c6c di6u ki0n sau:

' COng ry dd chuytin giao phAn l6'n r[ri ro vd lqi ich g6n li6n v6i quy6n so hfru hdng h6a chongud'imua.

' Cdng ty kh6ng con n6m giir quy6n quin lyf hing h6a, sin phAm nhu nguo.i scy hfr,u hdng h6aho[c quy6n kirim so6t hAng h6a.

o Doanh thu duoc x6c dinh tu'ong d5i chac chan. Khi hq'p dong quy dinh ngLrcri mua c1u.o-c quydntrA lai hdng h6a da mtta.theo nhiLng di6ir kien cu the, doanh thLr chi dugi ghi nh6n khi nhr'ngdi6u ki6n cr-r th€ do kh6ne con t6n tai vd ngu'o'i rrrLra khong dLro-c quy6n tia tpi nang hoa (trii

U

{U

IJ

72.

13.

14,

San thuydt minh ndy ld n6t bo pi:i,: ;:_.: l:oc tloc ciLng v6i Bao ciio tdi chinh tong hop 20

.J

c6ruc rv co pHAn cANG cAN rHgDia chi: SO OU. ttru vuc Phir tnang, phuong T6n phir. quir C:: F.::,s. Tp.CAn ThoeAo cAo rar cHiNH rONc gopCho n6m tdi chinh ket thf c ngdy 3 I th6ng 12 nitm 2016Bin thuyiit minh B5o c6o tiri chinh t6ng hg'p (ti€p theo)a

.Ja

rJ

"J

rJ

trudng ho-p kh6ch hdng c6 quydn trd lai hans hoa du'oi hinh thilc d6i lai ae t6y hdng h6a, dichvu kh6c).

. C6ng ty dd hoac s6 thu cluoc lo-i ich kinh tC tir giao clich b6n hdng.o Xiic clinh duo-c chi phi li6n quan dtin giao dich b6n hdng.

Doanh thu cung cdp dictr vuDoanh thu cung c6p dich vu duoc ghi nhAn khi d6ng thoithoa rndn cac di6u ki€n sau:o Doanh thu dr,ro-c x6c dinh tuo'ng d6i ch.6c chin. Khih-op d6ng quy dinh ngu'o'i mua ducyc qLrydn

tr6 lai dich vu dd mua theo nhiing di6u ki6n cu the, doanh thLr chi dugc ghi nhdn khi nhfr'ngdi6u kiQn cu thti d6 kh6ng con t6n tai vd ngur:i mua kh6ng duoc quydn trA"lai dich vu d6 cun[c5p.

. COng fy dd ho6c sE thu duo-c lo-i ich kinh tt5 ti'giao dich cung c6p dich vu d6.

. X6c tlinh duoc phAn c6ng vi6c dE hodn thdnh vdo thcvi criiim b6o c6o.

' X5c <linh duo. c chi phi ph5t sinh cho giao dich vA chi phf d6 hodn thdnh giao dich cung c6p dichvy d6.

Truong lqp Oi"l, vp duo. c thLlc hi6n trong nhi6u ky thi doanh thu duo-c ghi nhdn trong k! duoc cdncri vdo k6t qu6 phan c6ng vi6c d6 hodn thdnh vdo ngdy k6t thric kj, k6 to6n.

-.;I ten lutTi6n lai dugc ghi nh6n tr6n co sd thdi gian vi ldi su6t thuc 16 drng kj,.

Lqi nltudn ctuoc chiaLoi nhu6n duo'c chia dtroc ghi nhdn khi Cdng ty duoc quydn nhAn loi nhuAn tu,vi6c g6p v6n.

15. Chi phi di vayChi phi di vay bao g6m l6i ti6n vay vd c5c chi phi kh6c ph6t sinh li6n qLran trLlc ti6p d6n c6c khoAnvay.

Chi phi di vay dugc ghi nh6n vdo chi phi khi ph6t sinh. Truong hqp chi phi di vay IiCn quan tructi6p d6n viQc dAu tu xdy dung hodc sdn xu6t tai san d& dang

"A"n "O mQt inOi gian dri ddi (tr6n 12

th6ng) dC c6 th6 dua viro sir dung theo mpc dich dinh tru6c hoac b5n thi chi p1i di vay ndy duoctinh vdo gi6 tri cta tdi s6n d6. D6i vdi khoin vay ri6ng phuc vu vi6c xdy dlrng tai san cO Ainn, U6tdQng sin dAu tu, l6i vay duoc v6n h6a k6 c6 khi thd'i [ian x6y drrng au&i I Z ilang. C6c kho6n thunhdp ph6t sinh tir vi€c dAu tu tam thoi cdc khoAn vay du'o-c ghi gi6m nguy6n gi6 tdi s6Ln c6 li6nquan.

OOi vOi c6c khoin v6n vay chung trong d6 c6 sL'dung cho muc dich dAu tu x6y dung hodc sin xu6ttdi sin dd dang thi chi phi di vay v6n h6a ducvc x6:c dinh theo {' lQ v6n trOa A6i vdlchi phi lfry kt5binh qu6n gia quydn ph6t sinh cho vi6c dAu tu x6y pr,rng ccr bAn ho[c s6n xu6t tdi s6n d6. Tj/ 19 v6nh6a duo'c tinh theo fi le lai su6t binh quAn gia quyen ctia cric khoAn vay chua trii trong ndm, ngoaitru c6c khoAn vay ri€ng bi6t phuc vu cho mpc dich hinh thdnh mQt tdi sAn cu th6.

16. C6c khoin chi phiChi phi ld nhLi'ng khoan ldrn gidm lo-i ich kinh t6 dLlo-c ghi nhin rai tho'i di6m giao dich ph6t sinhhoac khi c6 khi ndng tuons aOi cnic ch[n sE ph6t sinh trong tuorg lai kh6ng pt an Uigt di chi ti6nhay clru'a.

t

:.J

rJ

:J

rJ

.lrJ

!J

:I

!J

L,4

:

tr

K

. Ban thuyAl ntinh niy ld n6r r':, 21

c6xc rv co pnAn cANG cAN rHsDia chi: SO OZ, fnu vuc Phir fnang, phu.d'ng Tdn phrjr. quin C:eAo cAo rRr cuiNu roNG HopCho ndm tdi chinh k0t thric ngdy 3 I rhang I2 ndrr 20 t6Brin thuy6t minh 86o c6o tiichinh tgn-g hg.p (tiep theor

R:- - TP.Cdn Tho

1

l.J

{

-lt

"Jt

"J!

.J-t

I-!

*J

17.

C6c khoAn chi phi vd khoAn doanh thu do no tao ra phai duo-c ghi nhAn d6ng thoi theo nguy€n ticphn hqp. Trong trudng ho.p ngLry6n t6c phir hoo xung dQt vdi nguy6n tac th[n trong, chi phi d,rg"ghi nhAn cdn c['vdo bdn ch6t vd quy dlnh cira c6c.hrAn *u" [tiioan ae Oam Uao*pfran 6nh giaodich mdt c6ch trung th;rc, hcrp lf.

Thu6 thu nhip cloanh nghiCpChi phf thuti thLr nhdp doanh nghi6p bao gom thLr6 thu nh6p hi6n hdnh vd thuti thu nhAp ho6n lai.

ThuA fiu nhdp hi€n hrinhThu6 thu nhap hi6n hdnh ld khoAn thu6 du'o'c tinh dua trdn thu nhAp tinh thui5, Thu nh6p tinh thu6ch6nh l6ch so vdi loi nhu6n k6 to6n ld do di6u chinh c6c khodn chenn l6ch t4m thoi gifra thu6 vd k6to5n, cd.c chi phi kh6ng duo-c trir citng nhu ili6u chinh c6c khoin thu nhfp kh6ng pfral cnlu thu6 vdc5c khoAn l5 duqc chuy6n.

Thu| thu nhhp hodn lgiThuil thu nhdp hodn lai ld khoin thir6 thLr nhdp doanh nghi€p sd phai n6p ho[c s6 duo-c hodn lai doch6nh l6ch tam tho'i gifr'a gi6 tri ghi so crira tdi s6n va no- phai tra cho muc diclr lap 86o c6o tdichinhvd co s6'tinh thuti thu nhAp. ThLr6 thu nh6p.hodn lal pnni trd du'o-c ghi nhAn

"no t6t ci citc kho6n

ch6nh l6ch tam thoi chiu thu6. Tdi sin thu<5 thu nhdp holn lai chi duo. c ghi nh6n khi chdc chintrong tuong lai sE c6 lo-i nhuAn tinh thu6 dii s[l dung nhirng ch6nh l6ch tam thai duqc kh6u trir ndy.

Gi6 tri ghi s6 cia tdi sdn thu6 thu nhfp doanh nghi€p hodn l4i duoc xem x6t lai vio ngdy k6t thircnim tdi chinh vd sE duo-c ghi gi6m d6n mrl'c dim bio chic chin c6 clir lo. i nhuAn tfnh th"ue cho ph6pl<vi fch cta m6t phAn hodc todn b6 tdi sin thu6 thr-r nhAp hoan lai dugc ,,i.Ogng. C6c tdi rar,frr[ inlnhAp doanh nghi6p hodn lai chu'a dugc ghi nh6n tru6'c d0y duoc xem xdt lai vao ngdy k6t thirc ndmtdi chinh vd dugc ghi nh6n khi chic ch6n c6 dir lo-i nhLrdn tinh thLrti d6 c6 th6 r*-aing c6c tdi santhud thu nhdp hodn lai chua ghi nh6n ndy.

Tdi s6n thu6 thu nhAp hodn lpi vd thu6 thu nh4p hodn lpi phAi rrA duoc x6c dinh theo thuti su6t dutinh s€ 6p dgng cho ndm tdi sdn. dugc thu h6i hay no- phii tri dugc thanh to6n dua tr6n c5c mr?cthu6 su6t c6 hiQu lgc tai ngdy k6t thric ndm tdi chinh. Thut5 thu nh4p hodn l4i rlugc ghi nh6n vio86o c6o ki5t quA hoat dQng kinh doanh vd chi ghi truc tit5p vdo v6n chir sd hfru khi kho6n tl-trO AOli6n quan diSn c6c khoin muc duoc ghithing vAo v6n chrl so hfr.u.

TAi s6n thu6 thu nhAp hodn lai vi thu6 thu nhdp hodn lai phii tr6 duo-c bir tru khi:

' C6ng fy c6 quy6n ho'p ph6p dLlo-c bi trir gifr'a tAi sAn thLr6 thLr nh6p hi6n hAnh v6,i thu6 thu nhAphi6n hdnh phAi'n6p; vd

o C6c tdi sAn thu6 thu nhAp ho6n lai vd thu6 thu nh6p hoan lai ph6i trd ndy li6n quan d6n thu6 thunhAp doanh nghi6p duoc quAn ly boi cirng m6t co quan thu6:- D6i v6i ctng mdt don vi chiu thuiS; holc- C6ng ty dp dinh thanh todn thu6 thu nhAp hi6n hdnh ph6i tri vd tdi s6n thu6 thu nh6p hi6n

hdnh tr€n co s6'thuAn hodc thu hdi tdi san d6ng thdi v6'i vi6c thanh tod.n no ph6i tr6 trongtung kj' tuorg lai khi c6c khoin trong y6u crla thu6 thu nhdp hodn lai ph6i tr6 hodc tdi s6nthuC thu nhAp hoin lai du,o-c thanh toiin hoac thu h6i.

BOn li6n quanC6c bdn duo-c coi li li6n qLran ntiLr m6t bdn c6 khA n[ng ki6m so6t hodc co dnh huo'ng d6ng k0 d6iv6i bdn kia trong vi6c ra qLryt5t dinh c6c chinh s6ch tdi .hinh ua hoat d6ng. C6c b€n cfrng duoc xemld b6n 1i6n qt,an ne,-, cirng chiu su ki6rn so6t chLrng hay chiu 6nh hucrng ding t6 .f,ung.

Trong vi€c xem xet m6i qLran hC cita c6c b6n li6n quan, bAn ch6t cfra m6i qr-ran h6 dugc chri trongnhidu ho-n hinh thiLc phdp lj.

'/

(

.J

.j,-J

I

LJ

uJ

j

,.J

LJ

'-J

-.J

-l1)

18.

cOwc rv co pHAru cANG cArv rnoDia chi: s6 oz. rnu vuc Ph[r tnang, phuo'ng Tdn phir. quan c:i R:nc. Tp.Can l'hoBAo cAo rnr cuiNH ToNG HopCho ndm tdi chinh k€t rhric ngdy 3 I rhang 12 nim 2016Btin th-uy6t minh Brio crio tAi chinh t6ng ho'p (tii5p theo)

V.

1.

J

JJJ

THONG TIN BO SUNG CHO CAC KHOAN MIJC TRiNH BAY TRSNG BANG cAN ooIXE TOAX TONG HOP

Tiijn vi c6c khoin tuong tluong tidn

Sii cuiii narn Sli tliu nem{J

'a

J

Ti,in m4t

Ti6n gfi ng6n hdng khdng kj,hanC6c kho6n tuong duong tidn

n.)- Ti6n gui ngan hang co b) hqn gi5c kh6ng qud3 thdng

c0ng

397 .611,248

6.s37 .02s.09s19.300.000.000

19.300.00a.000

183.1'7 8.674

9.696.507.781

26.300.000.000

26.300.000.000{

J26.234.636.343 36.179.686.4ss

,t./

.0"J

tA

,1,

t

J

^!

-.4

J

l

Cic khoin tliu tu tii chinhC5c khoin dAu tu tdi chinh C6ng fy chi c6 diu tu g6p v6n vdo don vi kh6c. C6ng ty dAu tu vdoC6ng ty TNHH Cdng CAn Tho'- Thanh Tu6n nhu sau:

Sii cuiii nem Sii OAu nim

Ddu tu viio cing ty li€n doanh, li1nkAt

C6ng 11 TNHH Cing CAn Tho.-Thanh TuAn

(')

c0ng

Thu ti6n b6n hingLoi t[r'c nhdn dr-roc

Gi6 giic Du phdns Gii giic Dq phdng

4.49 7.2 5 t.5 73

4.497 .251.513

4.497.251.573

4.497 .251.573

4.497.251.573 4.497.251.573

Thec Gi6y chri'ng nh6n ddng.kii.doanh nghiQp sOZ|OOqZOS44 dlng kf lAn dAu ngdy 02 th6ng 8ndm 2010 vd cl6ng ky thay aoi tAn thtt 02 ngiy 04 th6ng 6 nam20i4 do So f6 no'a"t va pdu"tutinh Trd vinh c6p, cong ry dau tu uao corg ty iNuH cang Can rr,o --rnunn iudn10.000.000.000 \ND, tr-rong du'ong 500/o v6n di6Lr l€. Tai ngdy tet tntic nEm tdi ch[nh, C6ng fy dddAu tu 4.4s7 .2si.s73 vND, t,o,ngl,org 22.4e%

"a, aia, ieir6 dA; ";; ta'i.'qeii.zil .s73 vND,

tuong ducrng 22,49yo von dieu 16). V6n didu IQ con phdi dAu tu vdo C6ng ry TNHH Cing CAn Tho- Thanh Tu6n ld 5.502.748.427 \,1\D tuong du.crng )l,Sty,v6n di6u lC.

"

Gid tri hqp lyC6ng ty chua x6c dinh giri tri hqp l;i cta cdc kho6n dAu tu do chua c6 hu6ng d6n cu th6 v€ vi6c x6cdinh gi6 tr! hqp ly.

Iinh hinh hoat dQng cila cr)ng ty liAn doanh, hAn kAtCdng ty li6n doanh, li6n k6t dang hoat d6ng kinh cloanh binh thuong, khong co thay Ooi to'n so v6.indm tru'o'c.

Giao dich vdi c6ng ty hAn doanh, liAn kdtC6ng ry chi ph6t sinh giao dich v6'i C6ng ty TNHH Cing CAn Tho - Thanh Tu6n ld c6ng ry li6ndoanh nhu sau:

Ndm nay Nim trudc231.93s.269

I .71 3.798.000 t.642.532.A00

Qan thu-vdt ninh ndy ld ntor.bo nhiit: it,;: :,:.: :'.,t: riur:c doc cilngvdi Bdo cdo titi c.hinh tonq !ru.p /.)

J

c6rue ry cd pnArv cANG cArv rncrDia chi: s6 oz, ttru vuc Phri tning, phudng T6n phrjr, quan Cai Rinq. Tp.CAn ThoeAo cAo rel cHiNu roNG HopCho n6m tdi chinh kiit thtic ngdy 3 t th6ng 12 ndm 2016Biin thuyit minh Brio crio tii chfnh t6ng hgp (ti6p theo)

3"

{J

J

J

{J

At

itlg

rA

rl

.jl

-i

J..<l

L,

'I

ir,

-!

t,

Cam k€t gdp vr)n

Theo c6c didu khoan:o?g 1-op.g6ng.hgprac

kinh doanh ky voi c6ng ty TNHH x6y dr.rng vd kh6os6t c6ng trinh Thanh Tu6n vd vi6c thdnh lAp C6ng ty TNHH Cing Cdn Tho * fhanh Tu6n dri thgchi€n kinh doanh cdc citc linh vu'c dlch vu, C6ng ty cam k6t se gOp SOy" trong t6ng v6n di€u l€ criac6ng fy ndy v6'i.s6 ti6n ld 10.000.000.000 VND. Tai ngdy Let tf,"tii n[m tdi chinh C-6ng ty chua thuchi6n vi6c g6p v6n chi theo cam k6t.

Phii thu ngin h4n cria khdch hdng

Sii cuiii nxm Sii tIAu nlmPhfii thu cdc bAn fiAn quanC6ng ty TNHH C6ng CAn Tho.- Thanh Tu6nPhdi thu cdc khdch hdng khdcC6ng fy I-.NHH xAy dgng vd kh6o s6t c6ng trinhThanh Tu6n

C6c kh6ch hdng kh6c

c0ng

T16 trufc cho nguoi b6n ngin h4n

Trd trwdc cho cdc bdn li|n quanTrd trwd,c cho ctic ngudi bdn khdcCdng ry TNHH MTV tu v6n xdy drmg Midn NamCdng ty TNHH xAy dung QuAn D6C5c nhd cung c6p kh6c

c0ng

Phii thu khfcPhdi thu ngin hgn khtic

1g.671.8g7.69;

1.041 .307 .87 6

18.630.589.817

237.935.269

237 .93s.269

26.672.857.676

142.500.000

26.530.3s7.676

t9.67t.897.693 26.910.792.94s

dA A,DO CUOI nam Sii tIAu nxm

ra1.201.826.002

278.000.000

625.500.000

298.326.002

t 1r.900.000

I r 1.900.000ll

1.20t.826.002 I I 1.900.000

5.

5a.

Sii cut5i nim_Giri tri Dr; phdns

Sii dAu nxmGi{ tri DE phdne

Phdi thu cdc bdn fi1n quanPhdi thu cdc tb chirc vd ctinhdn khdcTam ri'ng

Chi phf c6 phAn hori

Phdi thu chi phi c6 phAn ho6 cuanh6n vi6n dd nghi vi6cPh6i thu ti6n cho nh6n vi6n muaco phan

LEi du thu c6c khoin ti6n giriC6c kho6n ph6i thu ngin hankh5c

cQng

4.258.720.213

2.903.1s0.243

57 5 .454 .545.

205.695.950

204.000.000

45.090.278

325.329.191

4.936.983.595

3.6s5.010.147

57 5.454.545

205.695.9s0

204.000.000

296.822.9s34.258.720.2t3

Bgn thuy€t minh nay ld mot bQ phLin httc th,:;itt: r't.:ita: dLroc doc citngvoi Bdo cdo tdi chltttt rctry hop

4.936.983.s9s

lt

cONG ry cd pHAN cANG cArv rncrDia chi:.SO OZ, khu vgc ehri Thing, phucrng T6n phir, qu6n Cdi Rane. Tp.Can ThosAo cAo rAr cHiNH roNc noi,Cho ndm tdi chinh k6t thttc ngdy 3 I th6ng t2 ndm 2016Brin thuy6t minh 86o c3glqt cjrinh t6.ig t o.p (ti€p theo)

J

ll

-J

.J

'l'l"-.J

!

)

Jr

J

--tJ

J

-lJ

I-/

J

i

i

€

€

J

5b. Phrti thu ctdi han khtic

Phdi thu cdc bAn fiAn quanPhdi thu cttc 6 chrhc vd crinhin kltdcC6c khoAn ky cucrc, ky qu!C6c khoin phii thu ddi han khricc0ng

No xdu

56 cu5i nemryt 3 5.485.000

30.000.000

10s.48s 000

13s.48s.000 -

Sti tliu nimGi6 tri Du phdne

30.000.000

3 0.000.000

30.000.000

Ccic b€n fiAn quanCdc td chrc vd cd nhhnkhdc

Cong ty c6 ph6n chtibi6n ldm san xudt khduHung Phri

Phdi thu ti€n cung ciipdlchvu Tr€n 03 ndmC6ng ty TNHH nguy€nlleu glay Lan I hcr

Phdi rhu tiin cung ciipdich vu Tr€n 03 niimC6ng ty TNHH thucrngmai dich vu hdng haiSong Cdu

Phdi thu tiin cung ciipdich vu Tr€n 03 niimc0ng

Tinh hinh bi6n d6ng du phong no.ph6i

56 dAu nam

Trich lAp du phdng b6 sungHodn nhdp du phdng

Sii cuiii nxm

Hdng t6n kho

56 cutii namThd'i gian Giri tr!c6qud han Gi6 g5c ft6 ttru h6i

346.437.067

t78.549.894

178.549.894

t 48.379.646

I 18.375.616

19.507 .527

I 9.507.527

346.437.067

Si5 tliu n5mThd'i gian Gif tr! c6qu6 h?n Gffi g6c th6 t

346.437.067

178.549.894

Tr€n 03 ndm 178.549.894

148.3't9.646

Tren 03 ndm I 48.379.646

19.507.527

Tr€n 03 ndm 19.507.527

346.437.067

thu kh6 doi nhu sau:

Ndm nay346.437.067

Nim tru6c

346.437.067

346.437.067 346.437.067

7.

Sti cu5i ntmGi:i giic Drt phdng21.428.374

348.260.788

254.80s.221

Sii tIAu nimGi6 giic Dr5 phdns

Nguy6n lieu, vet lieuC6ng cg, dpng cuHdng h6a

c0ng

12.204,864

303.525.154

221.234.689630.494.383

Ban thuydt minh ndy td mo/.ho ptttjr it tt- :,: .i:r:;c cloc cimg vdi Biro c.do tdi chinh tdng hop

s42.964.707

25

_i

lcONc rv co pnAru cANG cAru rncyDia chi: S6 OZ, tnu vuc Phri fnang, phudng'Idn ph[.eAo cAo rar cuiNH ToNG HopCho n6m tai chinh k€t thtc ngdy 3 I th6ng I 2

quin Cai Rang. TP.Cdn Tho

ndm 20l6

8.

8a.-J

l

Brin thuytit minh 86o c:io tAi chinh t6ng h (ti6p theo)

Chi phi tri trudcChi phf trd trwdc ngiin hgn

Cdng cu, dqng cu

Chi phi sua chira

C6c chi phf tri tru6'c ngEn han kh6c

c0ng

8b. Chi phi trd trwdc ddi hgn

C6ng cu, dung cp

Chi phi sri'a ch[aC6c chi phi tr6 tru6'c ddi han kh6c

c0rg

Sii cutii nim Si5 tl6u nXm

421.364.223

341.350.862

36.029.814

344.358.434

429.771 .819

400.sr6.526-ll

-'!

-_/

798.744.899 t.174.646.779

-{.J

Sii cuiii nem Sii tliu nlm1.38s 336.390

1.195.849.351

60.416.878

2.815.347 .573

1 .126.963.0s4

2 r3.889.041

9.

10.

-1J

*li

*1

llI_l

-!

2.641.602.619 4.156.199.668

Tii sin cii O;ntr hiru hinhXem php lqc 01 dinh kdm.

Ylr:9 tdi s6n cti oinr, hfr'u hinh c6 gi6 tri cdn lai theo s6 s6ch Id 106.198.931.502 \ND d6 duo.cth€ chip, cAm co d6 dAm b6o cho c6c kliorin vay cria Ngin hdng TMCP C6ng thuong ViQt Nam -Chi nh6nh Chu'ong Duong.

Tii sin cii ainn vd hinh

euydn srr dsng d6t chutrn* trinl,Xilu" -t-Nguy6n gi:i56 dAu nam

Sii cuiii nimTrong d6:De kh6u hao hiitnnung van con sudung

Gin trihao mdnSti <lAu nam

Kh6u hao trong ndm^A A.so cuor nam

Giri tri cdn l4i56 clAu ndm

Sii cuiii nem

Trong d6:Tam thdi kh6ng sirdpngDang chd thanh ly

7 .803.33s.602 252.000.000

c0ng

8.05s.335.602

ru$i9ffq1

2.24s.454.433201.287.808

2.446.742.241

5.809.881 .I 69

5.608.593.361

7.803.33s.602 252.000.000

2.220.254.433150.887.808

2s.200.00050.400.000

2.371.t42.241 75.600.000

5.583.081.169 226.800.000

5.432.r93.361 176.400.000

;,:cti droc tloc cilng vo.i Bdo cdo tiri chinh t6ng ho.p 26

corvc rY co pHAru cANG cAn rncyDia chr: s6 o:. tnu v'u'c phfi rnang, phu'ong TAn phrjr, qu6n Cai Ran.'s. Tp.Can ThoBAO CAo T.\I CHI\H ToNG HoPCho ndm tai chinh k6t thrirc ngdy 3l th6ng 12 ndm2016B:in thuy6t minh 86o c:io tiri chinh t6ng hq.p (ti6p theo)

ll" Chi phf xAy dgng ccr bin dn dang

Mua sim tdi s6n c6 OinhXAy drpg co bdn do dang

C6ng trinh xdy dqrng bAi 5A,6, l0 Cang Cai CuiC6ng trinh xdy dqmg CangCdi Cui giai doqn IC6ng trinh khdc

c0ng

Chi phi phft KOt chuy6n vAo56 tl6u nlm sinh trong nim TSCD trong nIm Q6 cuiii nlm

68.124.198.408

42.461.291

68.081.734.1 17

683,363.6362.279.984.044

t.763.661.499

Si5 phdt sinh trong n5m

6.25r.870.091 (6.2s 1.870.091)

5.000.000 (667.268.507)

9.482.9r2.54? (r0

(6B1.363.636)

(329.9s8.909) 70.0',74.223.s43

1.806.125.790

68.081.734,117

186.3 63.63 65 1 6.322.545 (329.955.909)

1.s44.195.061

157.469.004

226.221.974960.504.083

1.344.195.061

45.255.429

20.000.000

20.890.000

4.365.429

45.255.429

)

. -.1

-1I

-_J

Cdng ry da tne ch'5p, cAm c6 cdng trinh xAy dyng dd dang v6'i gid tri theo s6 s6ch tai ngdy k5t thricndm tii chinh ld 70.014.223.543 VND (s6 dAu ndm ld OS.IZ+.1q4.408 \rND) Oe aam

"Uat cto cac

khoin vay cfra Ngan hdng TMCP c6ng thuong viQt Nam - chi nh6nh chuong Duong.

12. Phei tre ngudi b{n ngf,n hgn

68.124.198.408 3&1&1qqq ___0.q!!?241 70.074.223.543

56 cu6i n[m 56 tIAu nlm-{ Phdi trd cdc bAn h^n quanPhdi trd cdc nhd cung cdp khdcC6ng ty TNHH x6y dung thuy lo-i Ciru LongDoanh nghidp tu nhAn Tin EatCric nhd cung c6p kh6c

c0ng

1.342.620.384

151 .1 10.1 17

1 .191.510.267

t.342.620.384

c6ng ty kh6ng c6 no- ph6i tr6 nguo'i brin qu6 han chua thanh to6n.

13. Ngudi mua tri tidn tru6c ngin h?n 6,{ a.JO CUOI nam Sli cliu nem

Trd trrdc cftu ctlc b1n fiAn quanTrq trwdc ctta cdc khdch hdng khticC6ng ty TNHH xir ly nr-r6c Dri,c Hi6uCdng ty c6 phAn Lilama 69-1C6c kh6ch hdng khSc

C0ng

t4. Thu6 vi cic khoin ph:ii nQpNhi nu6cSO diu nim

91.883.419

20.000.000

20.890.000

50.993.419

91.883.419

Thue GTGT hdng b6nn6i dia

Thu6 thu nhAp doanhnghi€p

Thu6 thu nh6p c6 nhdn

Thu6 nhd d6t. ti€n thu€oat

Cdc loai thue khac

C0ng

964.035

100.657.700

662.268.5 07

1.786.-108.659 25.925.653

pnai nO. p- pt ai tt ,1.022.s18.417 25.925.653 3.203.496.097 (3.491.198.391) 708.890.470

Sil cuiii nlm

100.657.700

22546.3s9 (22.s46.3s9) 964.03s

,r;i titroc. tloc ciu-tg t,oi Btio cdo tdi chinh /6ng hqp

8r 0.sr 2.20s

27

c6rvc ry cd pnAN cANG cArv rncyDia chi: SO OZ, khu vuc enri fnang, phuong TAn phir, qu6n C6i Rang. Tp.C6n ThoBAo cAo rAr cHiNH ToNG HopCho ndm tdi chinh ket rhric ngdy 31 th6ngBjln thuytit minh 86o c:io tdi chinh t6ng

12 nim 2016ho'p (ti6p theo)

Thuii giti tr! gia tangC6ng ty ndp thu6 gi6 tri gia tdng tlreo phuong ph6p kh6u triL. Thu6 su6t thuti gi6 tri gia tdng nhusau:

- Dich vu qu6c t6

- M4t hdng nu6c

- Hdng hori vd dich vu kh6c

ThuA fiu nhQp clounh nghigpcdng ty ph6i nQp thu6 thu nhap doanlr nghiQp crro c6c kho6n thu nhap tinh(ndm tru6'c thu6 su6t liL22%).

Thu6 thu nh4p doanh nghi6p phii n6p trong ndm duoc dg tinh nhu sau:

N[m nay(12.973.191 .900)

0%

5%

t0%

thLri5 v6i thu(5 sudt 20%

NIm trudct.077 .051 .967

1.077 .051.961

(1.077 .0s1.967)

22%

4.304.341.629

4.304.347"629

Sii tIAu nlm

20.880.318.218

T6ng lcri nhu6n ki5 to6n tru'6'c thu6Crlc kho6n di6u chinh tdng, gi6m loi nhu6n k6to6n d6 x6c dinh loi nhu6n chlu thu15 thu nh4pdoanh nghi6p:

- Cdc khoan <li6u chinh t6ng- C6c khoin clitiu chinh giAm

Thu nhpp chiu thu6Thu nhAp duoc mi6n thut5

Ld c6c ndm tru6c dugc chuy6n

Thu nhAp tinh thu6Thu6 su6t thurl thu nhAp doanh nghi6pThu6 thu nhgp doanh nghiGp phii n6p

Ti6n lucrng phdi

c0ng

(12.973 .191 .900)

(12.973.191 .e00)

20%

Vi6c x6c dinh thuti thu nhpp doanh nghi6p ph6i n6p cta C6ng ry clugc c6n cf,vdo c6c quy dinh hi6nhdnh vO thu6. Tuy nhi€n, nhfrng quy Aint ndy thay dOi theo tilng tho.i kj, vd c6c ilf;rh';[ ;il;6eoi voi nhi,5u loai giao dich nrac nnau c6 thd duo. c gi6i thich theo"Jia, Ja"r, kh;.;^;:;; ,av ,jthu6 duo-c trinh bdy tr6n 86o c6o tii chinh t6ng t qpio the so thay Jai trri." qr", lrrO ti[r, t;;.

-

Tiin thu| ctiit, thu| nhd etiitTi,5n thuc aAt va thui5 nhd dAt du'o-c n6p trreo th6ng brio cira co,qLran thu6.

Cdc loqi thuii khticC6ng ty k6 khai vA nQp theo quy dinh.

15. Phii tri nguni lao dQng

^A A,DO CUOr nam Sii tliu n5m

u-

[_

r:

1.064.034.112

1.064.034.112

16. Chi phi phii tri ngin hln

Phdi trii cric bln li€n quonPhdi trd ctic tO chtlrc vd cd nhfrn khric

Sti cutii nim

387.995.791

Ban thuydl minh ndy la m6t bo S:hjn lt,-:: ti:,: :t'.i; tlircc tloc cirng y6i Bcio cao titi chinh tdng hrlp 28

c6lrc rv co pnAru cANG chru rnoDia chi: s6 oz. khu vuc lnri tnang, phuong T6n phijr. quAn ciii Ring. Tp.cAn ThoaAo cno rAt cHiNH ronc uopCho ndm tdi chinh tet thirc ngay 3 I th6ng lZ ndm 2016

[!4!uy6t minh 86o c6o tiri chinh t6ng ho.p (ti6p theo)

Chi phi vdn chuy6n, b6c xdpChi phi ldi vayC6c chi phi ph6i trA ng6n han kh6c

c0ng

17. Phii tr6 khic17a. Phdi trd ngiin hgn khtic

Phdi trd cdc bAn fiAn quanT6ng Cdng ty Hdng Hei Vigt Nam - ciic kho6nchi phi li6n qLran dt5n c6c du'6nPhdi trd cdc tb ch*c vd cti nhfrn khticGiU'h6 tidn mr-ra c6 phAn cria nhAn vi6nKinh phi c6ng dodn

Nhan ky qu!, ky cucrc ng6n han

C6c kho6n ph6i tr6 ngdn han kh6c

c0ng

l7b. Phdi trd ddi hgn khdc

Phdi tro cdc b€n li2nPhai tra ctic 6 chftc vd cti nhfrn ktuicUy Ban nhdn ddn TP.CAn Tho - V6n ngAn s6chNhd nu6c dAu tu du 6n C6i CuiNgdn hdng TMCP C6ng thucrng ViQt Nam - itrinhdnh Chucrng Duong -Ldivay phAi tr6NhQn [.i quy, ky cugc ddi han

c0ng

18. Vry18a. Vay ngiin hqn

Vuy ngiin han phtii trd cdc bAn fiOn quanVay ngiin han phdi trd cdc td chr?c khdcVay ddi han d6n han tr6 (xem thuy6t minh s6v.18b)

c0ng

so cuot nam382.570.191

5.425.000

387.995.79r

S5 cui5i nlm3.4s0.316.184

3.450.3 I 6.1 84

3.064.399.982

1 .308. I 65.950

50 .153 .7 53

1.09r.000.000

615.080.279

6.514.716.166

Sii culii nx-

20.023.s 18.102

26.823.210.89s

1 .245.636.65A

48.092.365.647

S5 cuiii nim

2.721.136.082

2.721.136.082

2.721.t36.082

khoan vay ng6n han.

,ay ng6n han trong ndm nhu sau:

Sii tIAu nIm1.758.309.s46

18.960.274.112

161.734.s00

20.880.318.218

Sii tliu nlm2.s75.822.849

2.57 5.822.849

2.58r.956.357r .308.165.950

77.376.423

290.980.000

905.433.984t_ 5.157.779.206

\

\{)tl

\'l.,

S5 tliu nrm

32.023.s18.r02

7 .881.484.512

1.146.636.6s0

41.0s1.639.264

Sli tIAu nem

C6ng ty c6 khA ndng tr6: duo-c cac

Chi ti6t s5 ph6t sinh vd c6c kho6n

Sd dAu nam

SO tien vay ph6t sinh

Kt5t chLry6n tir vay ddi han

Sii cuiii n5m2.721.136.082

.. ,i::tc L'/t:r. cing t'(ti llao t.oo titi c.h inh titng hop

2.721.136.082

)9

c6rue ry co pnArv cANG cAru rnoDia chi: so oz, khu vr-Lc en,i tnang, phuong TAn pht. qudn cai Rang. l'p cAn Tho,sAo cAo rAr cHrNH ToNC HopCho ndm tdi chinh kdt thric ngdy 3l rh6ng 12 ndm20l6Brin thuy6t minh Brio c:io tii chinh t6ng ho.p (titip theo)

L

18b. Vay ddi hqn

Vay diii hgn phdi trri cdc b0n liAn quunVay cldi han phdi trd td ch[rc khticVay ddi han ngAn hdng

Vay Ngdn hdng TMCP C6ng thtxtng ViQt Nam *ChinhdnhChuongDuong o

Vay ddi han td chri'c kh6cVay Cdng ty cii phdn Cang Sdi Gdn (ii)

c0rg

Tir 1 ndm trd xu6ngTrCn 1 ndm rl6n 5 n6m

TrCn 5 ndm

c0ne

Chi tit5t s6 ph6t sinh v6 c6c kho6n vay ddi han nhu sau:

56 dflu nIm

56 ti6n vayphft sinh

trong nimVay ddi han ngdnhdng

Vay ddi han t6 chri'ckh6c

C0ng

Khoin vay Ngin hdng TMCP C6ng thu'ong Vigt Nu* - Chi nh6nh Chuong Du,ong cdn c[,Tho6thlq chuyen giao quy6n vd nghTa vu nq'-girrn T6ng C6ng t uang Hai viet Nam vd C6ne wINHH MTV CAng CAn Tho (d6n.nay duoc c6 phAn hoa tha-nh C6ng [, "a

pfra" Carg Ca, il;; ;3ti6p tpc ho41 dQng du 6n Cing CAn Tho. Nq g?c vd lai vay rfuo. c tfu ainn ig, theo li."ch tr6 no tho6thudn lic dAu. Khoin vay ndy duoc dAm bao

-Uing viQc th6 ch6p t6t cit cictdi s6n cfra du 6n CLng

CAn Tho (xem thuy6t minfr sO V.9 vd V.1 l).

v^ar cQns^tr C6 phan Cing Sdi Gdn ti'ngu6n no. .vay cira NgAn hdng Thd Gi6i li€n quan d6n du 6nnAng cdp 2 tuydn ducrng thuy.noi dia vd Cang Cin Tho. No go. ua hi vay du,oc tra dinh kj,theoTh6ng b5o cira C6ng fy C6 phAn CAng Sdi Gon.

Kj, han thanh toiin c6c khodn vay ddi han nhu sau:

Sii cutii nim Sii tIAu nlm

1

1

.l

.:

-\ra

_\t

-ta

fr

-.{L

t

/

:

J

58.362.813.669

58.141 .671 .596

sB.141.677.596

221.136.073221. t 36,073

63.915.653.874

63.141 .677 .s96

63.1 I 1.677.596

773.976.278

773.976.278

58.362.813.669 63.915.653.874

Sii cutii nem Sii tldu nlm2.721.136.082

22.221.136.073

36.141.677 .596

2.83r.704.12322.221.136.073

3 8.862.8 t3 .6',7 8

19. Quf khen thu&ng, phfic tqi

Si5 tIAu nam

63 .141 .677 .596

713.976.278 _63.9 r s.6s3.87{

258.492.472

172.328.3\ s

TIng do trfch NhAn tn'T5ngl6p tit lo'i C6ng ty Hing Chi qu!nhu0n Hii Vi€t Nam trong nIm

61.083.949.7s1 63.91s.653.874

Krit chuy6nS5 tiAn vay ili tung ruy ng6,tri trong n5m h?n 56 cu6i nXm

(2.500.000.000) (2.500.000.000) s8.141.677.ss6

_lI_l 19L1?2 Q21.136.082)

so cuot nrmi2.000.000 (s7.200.000)

221.136.013

58.362.813.669

Qu! khen thuo'ng

Qu! phtc loiC0ng

213.292.4'72

172.328.315- 430.820.787 r 2.000.000 (s7.200.000) J85.620.787

: :::t: ltroc iloc cirng vrii Bao cdo tdi chinh bng ho.p 30

.L

conre ry co pnAru cANG cAn rncrEia chi: SO OZ. t<tru """ alX

T!6ng, phu.d.ng T6n phi, quAn Cdi Rang. Tp.CAn ThoeAo cAo rer cuiNs ToNG Hop

Cho ndm tdi chinh ki5t thric ngdy 3 I th6ng 12 ndm 2016Brin thuy6t minh 86o.rq ll1glgt tOn"g t,g.p (tiilp tfieo)

I 20. V6n chri s6'hfru

20a. Bdng ddi cnffu bi1n dQng cfia v6n chii sd hiruTh6ng tin v6 bi6n d6ng cta v6n crrri so hff,u dugc trinh bdy o phr,r rgc 02 rrinh kdm.

20b. Chi ti& vdn gtip crta chrt sd hftu

'1

L

a1

1

.3

Si5 cudi nlm Sii tliu nImT6ng Cdng ry Hdng H6i Vi6t NamC6c c6 d6ng kh6c

c0og

S5 luong c6 phii5u d6ng kyi ph6t hdnh56 luoxg cd phit5u dE ph6t hdnh- Cri phiAu phii th6ng- Cii phi|u uu ddi56 luqng cd phitSu duoc mua lai- Cii phi6u phti rh6ng- Cii phieu ru ddiS5 luong c6 phi6u dang luu hdnh- Cii phi\u ph6 th6ng- C6 phi€u ru ddi

MQnh gi6 c6 phi6u dang luu hdnh: 10.000

282.085.000.000

2.715.000.000282.085.000.000

2.71s.000.000284.800.000.000 284.800.000.000\

-b

\-b

\-I

,\

-1.

{I

!

J

Tinh hinh g6p v5n di6u le nhu sau:

3"H1?rl;T:;E;?;fffi'0ofiiftco dong dE g6p dri v6n dieu rQ theo Gidy chrng nh6n ddng ky

20c. C6 phidu

56 cu6i nlm 56 dAu nem

(

28.480.000

28.480.000

28.480.000

28.480.000

28.480.000

28.480.000

J

J

VND/c6 phAn.

20d. phfrn pnfi ryi nhugn .

Trong n6m C6ng_ ty dE phAn pfrOi toi nhu6n theo Nghi2016 s6 0l ngdy 22thing4 ndm20l6 nhu sau:

o Trich qu! dAu tu ph6t tri6no Trich qu! khen thLr6ng, phfc loi

21. Cric khoin mgc ngoii Bing c0n Aiii Xii toAn

21a. Ngogti tQ ctic logi

lai ngaV !e1rh[c ndm tdi chinh, ti6n vd c6c khoitn tuong

d6u ndm liL 50.449,01USD).

qLryt5t Dai hQi c6 d6ng thucrng ni6n ndm

\,ND: 646.231.180

: 430.820.i87

du'ong tidn bao g6m 50.449,07 USD (s6

Ba4 thtrydt minh ndy rd m6t b6 prrin hop rhinrt tit ph,i duoc cloc citng v6.i Bdo cdo ,u, ,r,,ilffi 31

c6ruc nr co pnAru cANG cArv rncrDia chi: so o:. khu vu'c enn rnang, phuo'ng Tdn phrrr, qLrin cai Rang. Tp.cAn ThoeAo cAo rar cuiNu roNC HopCho ndm tdi ch inh k€t thtc ngay 3 I rhdng I 2 narn 20 I 6Bjin thuyit minh Brio crio tii chinh t6ng ho.p (ri€p theo)

vI. THONG TIN BO suNG cHo cAc KHoAN MUC TRiNH BAy rRoNG nAo cAo xrrQUA HOAT DONG KrNH DOANH TONG HOP

l. Doanh thu bdn hing vi cung c6p dich vgla. Tdng doanh thu

aDoanh thu b6n hdng hoa

Doanh thu cung c6p dich vu

c0ng

Giri vdn cira hdng h6a dd bdnGiri v(in cria dich vu dd cung c6p

c0ng

Doanh thu hoat ilQng tiri chinh

Lii ti6n gt'i ngAn hdng c6 kj, hsnL6i tiAn gili ngAn hdng khdng k! han

Ldi chenh lQch { giri do d6nh gi5 lai citc kho6nmuc ti€n td c6 g6c ngoqi tQ

Loi nhuAn ducy. c chia tu, dAu tuc0ng

Chi phi tii chfnhLd. chi phi ldi vay.

Chi phf b6n hing

Chi phi cho nhdn vi6nChi phi vdt li6u, bao biChi phi dung cq, dd diingChi phi kh6u hao tdi sAn c5 dinhChi phidich vu mua ngodiC6c chi phi kh6c

c0ng

Nim nay9.554.388.845

80.1 36. i 74.884

89.690.563.729

Nim nay8.768.184.892

66.136.794.5s8

74.904.979.450

NIm nay112.271 .810971.174.93s

13.627.493

1.713.798.000

2.811.472.238

. Nim nay1.370.961 .832

3.400.000

12.2s8.861

202.107.804

180.362.362

819.092.832

2.s88.183.691

Nim trufc8.638.875.81 1

88.957.144.s97a 97.s96.020.408

1Ib.

),ilC{

:li

ltT*

3.

\.t

4.

!

J

J

-.1

Doanh tha bdn hdng vd cung ciip ttich vy clto ctic bln filn quflnNgodi c5c giao dich.v6 b6n hdng vd cung cdp dlch vu cho cong ty lidn cloanh, li6n k6t duoc trinlrbdy d thuyiir minh s6 v.2c. c6ng-ry kh6ng c6 ph6t sinh c6c giuJailn ,a #;il;; ;;;;;6;;;;ilvu cho c6c bcn li6n quan kh6ng phai Id c6ng ry li€n doa,h, tien tet.

Gi6 v6n hing b6n

a

\iar

{.1

NIm tnrtic8.190.263.069

61.581.501.894

69.777.764.963

NIm trufc

632.787.978

53.958.352

|.642.532.000

2.329.278.330

Nim trufc1.406.454.258

1.181.8i869.150.000

163.308,180

6.065.230

1 .453.895.527

3.100.05s.013

l

!t.

C.

L,

:t-

c6rrrc nr co PHAN cANG cAru rncyDla chi: SO 02, khu vu'c Ph[ Thdng, phuong TAn Phri, quAn

sAo cAo rAr cHiNH ToNG HopCho ndnr tdi chinh k6t thirc ngdy 31 th6ng 12 nim2016Brin thuy6t minh 86o c6o tii chinh t6ng ho. p (ti0p theo)

Cdi Rane. TP.C6n Tho

6. Chi phi quin l;i doanh nghiGp

Chi phf cho nh6n vi6n

Chi phi vat li6u qudn lyChi phf d6 dirng vin phong

Chi phi kh6u hao tdi s6n c6 Alnn

Thu6, phi vd 16 phiChi phi du phdng

Chi phi dich vU mua ngodi

C6c chi phi kh6c

c0ng

Thu nh$p khdc

Thu tidn b6c x6p

Xir lli c6ng ncr

Thu nhAp kh6c

c0ng

Chi phi khic

TiAn phat bdithudngChi phi khAu hao tdi s6n c6 dinh

Chi phi kh6c

c0ng

Lii ccv bin/suy giim tr6n cd phi6u

Lgi nhu6n kt5 to6n sau thu6 thu nhAp doanhnghi6p

Trich qu! khen thup'ng, phirc lo-i

Lo-i nhudn tinh ldi ccr biin trdn cd phi6u

56 luqng binh qu6n gia quy6n cila c6 phi6u ph6th6ng dang luu hanh trong ndm

Lii co bin/suy gi6m tr6n cd phi6u

Chi phi nglry€n lieLr, vAt ii6u

Chi phi nh6n c6ng

Ir

.\b5

N[m nay11.211.089.144

679.966.257

121.284.052

2.606.812.468

204.420.254

2.428.078.112

4,q41 .7 65.344

22.199.416.231

NIm nav201.005329

84.340.903

291.346.232

NIm nay56.431.591

9.s23.808

13.813.078

79.768.477

Nim nay

(r2.913.191.900)

(12.973. r 91 .900)

28.480.000

___*___giq{a

____ N[m nay4.644.056.384

23.005. 112.6s2

Nim trudc1 I .679.01 6. 130

876.039.900

83.1 68. 1 68

2.869.263.661

17 4.615.705

346.431.067

t .679.567 .t234.216.169.293

-!Lrr

*!

t-

-a

J

--t

-i

1

21.984.277.047

N[m trudc54.000.500

179.369.s00

46.'/05.67'7

280.075.677

NIm tru6'c

2.452.663

2.452.663

Nim trufc

t.077 .051.967

(430.820.781)

646.231.180

28.480.000

22,69

Nim tru6c4591512691

23.s69.40"7 .181

1r

!L-

*\l-

!

!f

\1

A

:(

Arl

t

9.

Ldi co b6n tr6n c6 phitlu ndm tru6'c dugc tinh, toiln lai do trt s6 trich qu! khen thu6ng, phric lo-i khix6c cllnh lo-i nhu6n tinh 16i co bin tr6n c6 phi6u theo hu6ng d6n cria Th6ng tu s6 200/20l4/TT-BTCngiry 22 thing 12 ndm 2014 c[ra 86 Tdi chint. ViQc rlp dung quy dinh m6i ndy ldm cho lai co b6ntr6n c6 phi6u ndm tru6c giim tn'38 \,ND xu6ng cdn22,69 \rND.

11. Chi phi srin xudt kinh doanh theo y6u tii

'Banthuydtminhniryldm.6tbophinhoprhdnhfiphaicluocdocciutgv6'iBdocdotitichinhtonghop JJ

c6rvc rv co pnAru cANG cAru rnoDia chi:,S6 OZ, khu vq'c phri thang, phuo.ng T6n phrh, qu6nBAo cAo rar cuiNu roNc sbpCho ndm tdichinh k6t thtic ngdy 3l th6ng l2 narn 2016

BjlLqVC, minh 86o c:io tdi chinh tOng t q.p (tiep theol

C6i Rang, TP.Cdn Tho

Nim nav18.262.093.139

30.720.143.599

14.159.508.266

90.791.5t4.040

-

NIm nav<941 .125.0A0

941.125.000

866.733.335364.229.4763s6.469.416

,L

-.1

\t-t

.\

-a

-i

--l-J

Chi phf khAu hao tdiChi phi dich vr,r mua

Chi phi khSc

c0ng

Titin luong

c0rg

Giao dich vdi cdc b€n ti€n quan khdcNgodi c6c giao dich phdt sinh v6i c6ng ty li6nC6ng ty con ph6t sinh c6c giao dich khai voi cac

Tdng COng 4t Hdng Hdi Vi\t NumChi phi thLrC tAi s6nThu h6chi h6

doanh dd dLro-c trinh bdy o thuydt minh s6 V.2a,b6n Ii6n quarr khiic nhu sau:

I\5m nay Nim tru6c

Nim trudcsan c6 dinh

ngodi15.480.076.s08

32.263.719.603

10.474.033.248

86.384.749.8s7

VII. NHONG THONG TIN KHAC

l. Giao dich vi sii du vcri c6c b6n li6n quanc6c bdn li6n quan v6'i c6ng ty ba9 g?*;

",i: e.lnh vi6n qu6n ry chfr ch5t, circ c6nh6n c6 li6n quanv6i c6c thdnh vi6n qu6n ryi chri ch6t vd ciic b6n tien qua, it ac.

La' Giao ctlch vd sb clt vdi cdc thdnh vi\n qudn lit chrt chiit vd cdc cti nhan ctj lian quan v(ti cticthdnh viAn qudn lj chfi ch6tc6c thdnh vi6n quin I| chu chdt g6m: cdc thdnh vicn H6i d6ng qu6n rri vd c6c thanh vi6n BanT6ng Girlm d6c. Cric cri nh6n c6 Ilen;;;i;;.",hern'r,un qu6n l! chil ch6t ld c6c thdnh vi6nm6t thit5t trong gia dinh c6c thdnh vi6n quan rf .r-,J

"rrat.

' '

fr':;f'r:l;cri cdc thdnh vidn qudn tv chu chijt vir cdc cd nhdn c6 riln quan vni cdc thdnh vi€n quan

c6ng ty kh6ng phSt sinh giao dich b6n hdng-vd gung c6p dich vu cfrng nhu cric giao dlch kh6c v6ic6c thdnh vi€n qu6n ly chri ch6t vd cdc citnhan c6 li6"n quan voi c6c thdnh vi6n qu6n lli chfi ch6t.

i;:fr'J;f' cdc thanh vien quan tv chu chrir vd cac cci nhdn crj tian quan vcti cac thtmh vi€n quan

c6ng fy kh6ng c6 cdng no. v6i cric thdnh vi6n quan ly chri chtit vd c6c cirnhan c6 li6n quan v6i ciicthdnh vi6n qu6n lli chri ch6t.

Thu nhQp cua cdc thdnh viAn qudn ly chu chiit

;!

ta

r:t

il

I

.-...-{

Nim tru6c992.746.741

\_

\-

\_

f,

992.746.747

lb, Giao ctlch vd sii ctw vrl,i ctic b\n li\n quan khdcc6ng ty kh6ng c6 giao dich cfrng ,hu.s6 dL'vdi c6c b6n ri6n quan kh5c.C6c b6n li6n quan kh6c v6.i C6ng ty g6m:BGn li6n quan kh6c; '---- r-E'r ' N{di quan h6T6ng C6ng fy Hdng Hai Vi€t Nam

224.700.002

Bun thuy€t ninh ndy ld ntot bo plrin lop tltdnh t,it pha tlrro't tloc citng wii Bao cdo tdi c.hintt k)ng hc;p 34

c6ruc ry co pnArv cANG cAN rHgDia chi: SO OZ, *nu vuc phir Thdng, pt,r.o.ng T* OnO, quAn C-.ai Rinc. Tp.Cdn ThosAo cAo ral cHixH ToNG HopCho ndm tdi chinh kijt thirc ngdy 3 t th6ng t2 ndm20t6n4n tlryy6.t Tinh Bao ce9 tiri,crrinh tiin"g hg.p ltiCp theo;{

!.,rl

t Nlm nay NIm trudcBir tri'c6ng no'Mua hdng ho6 3.457 ,849.861

43.265.000

Giri hdng h6a' dich vll clrng c6p cho c6c bdn li6n quan kh6c rd giitth6athu6n. viQc mua hdng h6a,dich vu tri c6c b6n ri6, quun kh6" duoc thL,c hi6n theo gi6 thoa thu6n..

C6ng nq vdi cdc bOn ti€n quan khdccdng no' vdi cdc bdn li6n quan khdc dugc trinh bdy tai c6c thuyt5t minh sti v.3 vd y.17a.c6c khodn c6ng no phdi thLr c6c bdn li6n quan

.kh5c kh6ng c6 bao d6m vd s6 duoc thanh toiin bing

ffiX,TH??co kho6n du phong phai thu kho ddi .d;;;;. ;;ffi:"fr#:JJi]u, ,n, cac b6n

Th6ng tin vG bQ phfnTh6ng tin bd phdn clugc trinh bdy theo Iinh vuc kinh doanh vd khu vr,rc dia I.i. Bao cdo b6 phanchfnh yeu ld theo linh vuc kinh dtanh do.c6c hoat agng [inr-, Jourr, cria c6ng ty dugc t6 chric vdqudn ly theo tinh ch6t cta s6n phdLm vd dich vu.

Thing tin vi tinh vyc kinh doanlrHoqt ddng kinh doani.chinh cLia cong ty ld kinh doanh clich vLr c6ng. Ngodi ra, hoat dong kinhdoanh kh6c ch0 vtiu Id kinh doanh nr-,ie"n rier,... ;;ffi;; ,ii il ho4r dQng kh6c chi chi(im ty trongrdtnhotrongt6ngdoanhthu(trongna,rzo.r6ldkhorin

io,'ai/"rangdoanhrhu).Doanhthuvdgi6v6n cria c6c hoat crdng kinh doanh luoc trinh bdy taithLryr5t minh s6 yt.ravit yr.2.

Thing tin vi khu vryc itla lyTodn b6 hoat d6ng cria c6ng ry chi di6n ra tr6n lanh th6 vi6t Nam.

St3 kiQn phdt sinh sau ngiy t<6t ttrric nEm tdi chinhKh6ng c6 su ki6n trong y6u ndo phrit sinh sau ngdy k6t th[c ndm tdi chinh y6u cau phai di6u chinhsd li6u hodc c6ng b6 tr6n 86o c6o tdi chinh tong hop.

\-

\

L.

-\ 2a.

3.

',1

-I

J

6n Tho, ngdy 08 th6ng02ndm2017

Phan Thinh Ti6nT5ng Gi6m tli5c

Th{i Thi M} LinhNgu'cri l6p bi6u

LAm/Trric So'nK6 torin truting

istls r

+/r-io\rNI>

.r,,*ffi';;;;;r;;35

I

1

t

oo

.b

YO

00z

F-ONE,d

a.l

h0.a3

oaO,6dll

iF

<(oO

5,/, _ \\izi

:a\ y{*-}

ryi-kD

O.-\---ll,ry * 0;

F(<(D-Zn&.(o (o

.OO

- lbo+ lDonlh- lE'\

{tE$lH^i lL;-lr

5lH

flF

ll

BIH

'F

*IEslH"l[

xlE

:IE-lF

al -

I- ! tA

- -'- *X-: :'+ stsQ r, _. l:r:; c. hX. € rtri5 3 d ^iH+ - v sH-'-+vl-h€-l.N-k

Fr

I

I

O\N' ,Lq€ E^l-l/i,'^- toal m ln.c, o. lriNN IrJ

rI

I

' ]<rhr

Bh.r

al.rI

I

g=F',hr;i E€€= bnqa hrm^.b\€\o= br35 EorI

- 6 ' ^i-F H THf-€

E fr SHfi g +Em n at.b,

II

rru_r^}r- + 6Fi q :E5 $ {H: Y XtsE5 :HN6t l+€- t^

II

b0

=.--o,6a

7=..6.Eood'€P,.Fooc'Ot...: p -'3 oo;SE I ''s'3 5.u oo-E ? ,E -* c -o.-

_ 9p S,E _ tr c :r.6 "5:i.E E 3a '? : sE.€ =*.a_'E=€e{iE 3} :=EEpe i._a :E'ED,E *.4 : s,F r _q s c!,.h : - 6,q : c )cs

= F Z x=_.1=

= = -tr'.j =.>,n ='I,! c.:._,D<(J = I

= -.i"c 1.: - .r. = i -- ?:= .-. I:= -:'o +z1..6: -Z i.= y,E= a..== €.1r,": a

=.9 .,€ a

i^ - X = s: e ^-.a

--'-..; = 4,7 =- 'tzaSE=-a:3a 5rg iea 5;;SSS

O\r)camcOHd-i$ It-r--i+om

G3$i^HE € il S pRs s:: ihq n q s =hr--;-b.r =ts

I

3 = 'hhol/,doE(\ o h.r60taodHFN

I

I

I

I o. , ,b\51 3 Brl € ki.i..(l f.o =l c! F.l

=ql a hjE;'l s FFaol IEl IE'l Ittrl

mr,\O^tl-Eqqil R

$€Ha n5sfi; E-qn\os h€- -i. tsI

I

S E IHn o.\ 9b,

B S XHd-rI

\O ' ^L6 r)l^\o hLi.o

-:bN :tloi xEff FH.o - 16'Lro}.

I

I

ozio!'.= <o.".' U

Io

AE

'c{ .=.Fror<o

KCB

<O. EE^9uof

(61,

E<o>E.Gee'i

0

6L

.c Y9

ze(6.

.!

\o

,6

a0qo

)d

a0]

al

ol

:l

(

\

\L

\t

\y

\-

F.<(o

Oo.Fhi

)d&r6(-)

<d.

;v

= c-l

b:E 'E-FJ- -^ ArFH ;z'9 P,<*^'FI Tii. =(!l HE mZ'E o .)"<FZ oiL) .=.O c

tLozo-*'=,<g+'i+ -.4 f,EL:Ejrog?fu:t'S t!-Lr'3 q 's

s .;'i1 .Ezt: i(o.s..Y I(Jom-

r_

rIl_

\.1

I

Hiqtil

eeflsil$ d ;lull=

; 3l=llO t'- t'-lln ll

, . =lrll

00t00N

Jt>a

'=' <6r.

F'-

Ebol^Z

o-(d

Lo'O_.h<4

L=tr>,ucs'E.-tri

= )C! tr c o,E

,E -.r5 ;: U.t5'E .s. I .,6 .8. o. =-=?.O:(cg.(/.1Cd25==-='o.:E-o.-Za.:q q. "a ..o O. 'X w6u))u)alt-rn

I c-, r-l oIE 6IqI \r *l\oI O r)lr)I- cln

6ol t t'-l-trl - r'-lo'<o.l O OloVl :f -lt/)

l=l-_l s klE

,E -* 'El

5 =lg;.E.hl"d fl=: ; fl r :lIs's sl3 l-'ll

/1z;

'5'

bl+.,1

ao

(.O(.I\ot

co.:caq\o<f,

o !

O

oa.+coc\

;sl,1

A0o{oE> (.)

6r+00.I

Ocosooc.l

r!.b

c,

\<o

C)

bI<o.

\<o

\<()

I

b,.(!l

NI.l=.1:tr.l

A. I

t--ca

.(6.):-ots.<o

,-(! .:

tr0!

E.F

N

oo

'rB

oo

.cObo

F.<dQ

' , \ r*i ,' <-"-

\Q*\-rfJ.P

ffi&/ ;iA

{\ ->ts <<fGfZo&,(O(OOO

b0

^:

<(.)

F

qF

,rd

r6Q<cd.

b.E ,E+l-,C

F$ sz'9. ep,<= .He ?A. €(, sE;

^s

=,x $

2f;tr.9l{gE€.t ). ,z- t-

>.H .<olL=EiioSuf() "i'? E1.3 I ,IF,n-y

=9.-.1.Ez€x'E,o .s..Y Iuoio

t

\-

\

\2

\

a.l

-t