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cONG ry co pHAN BAu rU vA psAr rnrdN pU AN H.+. rANcrtrAI giNH DUdNG
2 ". :- 2 \ 2
BAOQfi'O TAICHINHPNHAT
q;v + NAnn 2or7
Ndr ctlr :
CONG Ty cp DT & ptDA HA rANc rsAI siNH pIJdNc M6u sd B 01a - DN
3ll2I Kha Van Cdn, KP5, P.HBC, Thri Drlc (Ban hdnh theo th6ng tu sd 200/2014/TT-BTC
ngiy 2211212014 cria BTC)
nANc cAN Bdl rE roANQUY + NAM 2017
T7i ngiy 31 thdng 12 ndn 2017
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cui rmu MSThuydt
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4. Vdn khdc cria chri sd hfru 414
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6. Ch6nh lQch drinh giri l4i tii sin 416
7. ChOnh l6ch ti ei6 hdi dodi 4t7
8. Ou! ddu trr ph6t tridn 418 29.616.2s6.220
9. OuV h6 tro s6p xdp doanh nghiQP 419
10. OuV kh6c thudc vdn chri sd htru 420
tl. Ldi nhu0n sau thue chrla phdn phdi 421 !?3'!?.9.'.0-2.?.'?9.e-.(13.209.88 l. 150)
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cONG Ty cp DT & PTDA HA rANc ruAt siNH oudNc Miu sd g 03a - DN
3l/21 KhaVan Cdn, Kp5, P.HBC, Thrj Drlc (Ban hdnl.r tl.reo th6ng tu so'200/2014flT-BTC
ngiry 2211212014 cfia BTC)
BAo cAo LUu cHUYflN rrfiN rE(Theo phuong phdp gidn tidP)
Quf 4 Ndm 2017Don vi tinh: ddw unn.
Chi ti6u MS TMLfiv kd td tlAu ndm ddn cudi qu! ndY
Quf 4 Ndm 2017 Quf a Nim 20i6
I 2 3 4 5
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(26.079,845.782.
113.325.415
9.187.124.659
597.781.1 13I. Lrru chuydn _t!d1.$.f931.-0-Q.*.g- \i'h.993.f1'.. .................
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2. Di6u chinh cho cdc khoiin
- Khdu hao TSCD vd BDSDT
- Cic khoin du Dhdns
834.860.579
- Gai)/16 ch€nh l6ch tf gili hdi clorii do ddnh gi6 lai cric
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22 304.545.454 3.s95.000.000
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30 311.184.916 3.200.887.682
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J+ VI.1 (63.180.837.619 (116.2r3.214.829
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40 (18.686.837.619) (-33.44r.O78.126
50 (1.348.082.531 170.810.549
60 2.958.498.798 2.163.545.3r4
61
70 VI. r.610.416.267 2.334.355.863
ndm 2018
NGTJdI t Ap er6u
Vfr Thi Thanh
Lfp, ngiy $ meng I
/sZcO-trorv?'i co PHlu
it ,t^llll!'dg\iiirsit{Houotlti
Phem Dtlc T{n
cONc rY cP Dr & rr oU AN ue rANcrnAr niun oUdNc
tvtiu sdg o9a - DN
Ban hdnh theo TT s6 20012014/QD-BTC
ngdy 22/12/2014 cla BQ tnrdng BTC)
l/ttwBAN THUYET MINH BAO CAO TAI CHINH
QUY 4 NAM 2017
I. D{c didm ho4t tl6ng cta doanh nghiQp
C6ng ty CO phan DAu tu vd Ph6t tri0n Dg tnH4 tdng Th6i Binh Ducrne eiSy chimg nh4n dang ki kinh
doanh s6 0303614496. }i4d, sd thu6 0303614496.rr \ i r I rNgdnh ngh€ kinh doanh :
- Kinh doanh nhd
- Dinh gi6 ,tu v6n, m6i gi6i, qu6ng c6o, dAu gi6, quan ly bhtdQng san .
- Sdn giao dich b6t dEng san.
- DAu tu x6y dung co scr h4 tAng khu ddn cu, khu c6ng nghiQp, khu dO thi .
- XAy dr,mg c6c c6ng trinh giao th6ng, c6ng nghiQp, dan dqng, thiry loi, diQn .
- SAn *u6t mua ban vflt liQu xAy dgng.
- DAu tu xdy dtmg co so h4 tdng khu ddn cu, khu cdng nghiQp.
- Mua b6n vQt tu thitit bi phUc vu ngdnh giao th6ng v4n tii.
- Thf nghiQm vat lieu, ki6m tra ch6t lugng c6ng trinh khOng do c6ng ty thi c6ng. Gi6m s6t thi c6ng
xdy dpg c6ng trinh giao th6ng (cAu, dudng bg ) .
- Thi6t t<C t<i6n trric c6ng trinh. Thi6t k6 qui hoach chi titit xAy dpg .
- Sua chira phucrng tiQn xe m6y, thi6t bi thi c6ng, gia c6ng co khi
- Kinh doanh kh6ch s4n, nhd nghi, dich vu [n udng (kh6ng sAn xu6t vat liqu xdy dr,mg, son
hdn, xi ma diQn, gia c6ng co khi , kinh doanh kh6ch s4n, nhdr nghi, 5n uting t4i trg so )m ). r. | !r t | , +^ | ^ ' r 4 y- Tr6ng lfa, ng6, cdy luong thr;c c6 hat, rau d6u, hoa, cdy cdnh, cAy 6.n qu6. Tr6ng lfa vd chdm s6c
rimg. Khai th6c 96 .
- Dai ly du lich. Di€u hdnh tour du lich. Dich vU h6 tro li6n quan d6n qudng b6 vd t6 chirc tour du
lich. Dai lf b6n v6 mdy bay .
* Dia chi try s0 chinh: 3ll2l Y-haVpn CAn, Phucmg HiQp Binh Ch6nh, Quan Thir Dric, TP. HCM.
* Vi5n di0u lQ: 482.906.290.000d (B6n trdm t6m muoi hai tj,, chin trdm 16 s6u triQu, hai trdm chin muoi. rl , -,ingdn d6ng). VOn thgc g6p dOn thoi di6m 3111212017 Ld,482.906.290.000 d .
II. KV rE roAN, DoN vI 'rrEN TE sU DUNG TRoNG xE roAx2.1 Ky kO tofn : tri ngdy 0l/01 vd k6t thirc vdo ngdy 3IlI2 ndrn ducrng lich
2.2Dunvitidin tQ sri'dgng trong ghi ch6p k6 torln lir : d6ng ViQt Nam (VND)
rrr. CHUAN Mu. c vA cHE DQ KE TOAN An OVXC
3.1 Ch(i .16 kO tohn 6p drtng
C6ng ty ap dr;ng cfre eE k6 to6n doanh nghiQp ban hdnh theo Th6ng tu s6 200l20l4lQD-BTC ngdy
2211212014 cira BO truong B0 Tei chinh .
3.2 Tuy6n bii vii viQc tuffn thir chuAn mryc k6 to6n vDr ctr6 Aq kii todn : COng ty dd ap dpng c6c chuAn
muc k6 to6n Vi€t nam vd c6c vdn bin hudng d6n chuAn muc do Nhd nu6c ban hdrnh. C6cb6o c6o titi chinh
duqc lQp vd trinh bdy theo dring qui dinh cua tirng chuAn muc, th6ng tu hu6ng dAn thr,rc hiQn chuAn muc vd
ch6 eq k0 to6n hiQn hdnh clang 6p dung .
3.3 Hinh thric k6 to{n rip dgng: Chung tir ghi s6
ry. cAc cHiNH sAcn KE roAN cHU yEU Ap DqNG :
4.1 Nguy6n tic ghi nh$n cdc khoin tidn vir c:{c khoin tucrng duong tiiin
TiAn vd cac khoAn tuong duong ti6n bao g6m ti€n mit tai qu!, tidn gui ngdn hirng, c6c khodn dAu tu ng6n
han c6 thoi han g6c kh6ng qu6 ba th6ng , c6 tinh thanh khoin cao, c6 kh6 ndng chuy6n d0i d6 ddng thdnh
c6c lugng ti€n x6c dinh vd kh6ng co nhidu nii ro trong chuy€n d6i thdnh ti€n .
^ .iNguy0n tdc, phuong phfp chuyOn dOi cfc d6ng tiOn kh6c
C5c nghiQp vU kinh t€ ph6t sinh bdng ngo4i t€ cluoc quy ddi ra cl6ng Vi0t Nam theo ty 916 grao dich binh
qudn li6n NgAn hang do NgAn hdng nhd nu6c c6ng b6 tai thoi di6m ph6t sinh nghi0p vu. Tai thoi diOm cu6i
ndm c6c khoAn mpc tidn tQ c6 g6c ngoai td duoc quy d6i theo tj, gi6 binh quAn li6n ngAn hdng do NgAn
hdng nhd nu6c Vi€t Nam c6ng b6 vdo ngdy ktit thric niOn dQ k0 to6n.
Ch6nh lOch ty gi6 thgc t6 phdt sinh trong kj, vd ch6nh lQch tj,' gi6 do d6nh gi6 lai s5 du cac khoan muc 1i0n
tQ t4i thoi di€m cu6i ndm duoc ktit chuy6n vho doanh thu hodc chi phi tiri chinh trong ndm tdi chinh.
4.2 Nguy6n tic ghi nh$n hhng t6n kho) .,
Hirng t6n kho duoc ghi nh4n theo gi6 thAp hon gifta gia vdn hiQn tai vd gi6 tri thudn co th€ thpc hiQn duoc.
Gi6 tri thuAn c6 thd thuc hi€n duoc ld giaban u6c tinh tru chi phi b6n hdng u6c tinh vd sau khi dA lap dp
phong cho hdng hu h6ng, l6i thdi vd chAm luAn chuydn. COng ty 6p dgng phuong ph6p k0 khai thuong
^ rl 1xuy€n d€ hach to6n hdng tdn kho v6i gi6 tri x6c dfnh theo phucrng ph6p binh quAn gia quy6n.
4.3 Nguy6n tfc ghi nhfn vir kh6u hao tiri sfln c6 Ointt
Tdi sdn c6 c6 Cinn cua Cdng ty dugc h4ch to6n theo nguy€n giit, kh6u hao, vit gi6 tri con l4i. Nguy6n giarlbao g6m gi6 mua cdng chi phi vAn chuy6n, llp dflt .
KhAu hao tdi sdn c6 dinh cua c6ng ty dugc thgc hi6n theo phucrng ph6p ducrng th[ng trong su6t thoi gian
u6c tinh hiru ich cua tdi sdn nhu sau :
- Nhe cua v6t ki6n tnic, ,.4 1.- rvray moc. tnret Dl
10 - 30 ndm
05 - 10 ndm
- Phuong ti0n vAn tii , truydn d6n 06 - 10 ndm
- Cdng cp dpng cu quAn li, tdi s6n kh6c 02 - 06 ndm
4.4 Nguy0n tic ghi nh$n vi kh6u hao t6t CQng sin tlAu tu
nAt eqng sin dAu tu dugc ghi nh4n theo nguy6n grit. BAt dQng sAn dAu tu dugc tinh, trich khdu hao nhrr
TSCD kh6c ctra c6ng ty.
4.5 Nguy6n tic ghi nhfn cfc khof,n dAu tu thi chinh
Khodn dAu tu vdro c6ng ty con, c6ng ty liOn k6t dugc ghi nhin theo gi6 gf)c. Loi nhu6n thuAn duoc chia tir
c6ng ty con, cOng ty li€n ktit phat sinh sau ngdy ddu tu dugc ghi nh4n vdo b6o c6o k6t qu6 hoat d6ng kinh
doanh.
Dg phong gidm gi6 dAu tu dugc 14p vdo thoi diOm cu6i ndm ld s6 ch6nh lQch gita gi6 g6c cta c6c khoan
dAu tu duoc hpch to6n tr€n s6 k6 to6n l6n hcrn gi6 tri thi truong cua chfng tpi thoi di0m 14p dr,r phong.
4.6 Nguy0n tic ghi nhfln vh v6n h6a crlc khoin chi phf tli vay
Chi phi di vay dugc ghi nhAn vdo chi phi ph6t sinh trong ndm ngoai trir c6c kho6n dugc vdn h6a do chi phi
di vay liOn quan trqc titip dtin viQc mua sAm, xAy dpg hoac hinh thdnh m6t tdi sAn cp th€ duqc v6n h6a vdo
nguy€n gi6 tdi sdn .
4.7 Nguy0n tfc ghi nh$n vh phin b0 chi phi tri trufc
C6c khoan chi phi thqc t6 dA phat sinh nhung chua duoc tinh vdo chi phi sdn xudt , kinh doanh cua kj ph6t
sinh vd viQc k6t chuydn c6c khodn chi phi nhy vdo chi phi sdn xuAt , kinh doanh cua circ ky kC to6n sau
trong mOt ndm tdi chinh hobc m6t chu kj,kinh doanh .
Chi phi trd tru6c ngin h4n ld nhirng kho6n chi phi thgc td ph6t sinh nh.mg c6 li€n quan t6i hoat dOng sdn
xuAt, kinh doanh cua nhidu kj,hach to6n trong mQt ndm tdi chinh hodc mQt chu kj,kinh doanh nOn chua th€
,, r r;, . 1 \ 1 ,, \ + ), 1 I 1tinh h6t vao chi phi s6n xuAt, kinh doanh trong kj ph6t sinh mdr dugc tinh vdo hai hay nhi6u k' ke to6n ti€p
theo .
4.8 Nguy6n tfc ghi nh$n chi phi phii triC6c khoin chi phi thpc t6 chua ph6t sinh nhung dugc tinh tru6c vho chi phi trd truoc vho chi phi sdn xudt,
kinh doanh kj,ndy cho c6c d6i tuqng chiu chi phi dC dim bdo khi c6c khoin chi trd ph6t sinh thgc tti kh6ng
^ -^. ,.igdy dQt bi€n cho chi phi sdn xudt, kinh doanh . ViQc hach to6n c6c khodn chi phi phdi tr6 vho chi phi san
xuAt, kinh doanh trong kj plidi thgc hiQn theo nguyOn tic phu hcr-p giira doanh thu vd chi phi ph6t sinh trong
ky.
4.9 Nguy0n tic ghi nh$n v6n chir s0 hiru
VOn ddu tu ctra chu sd hiru duoc ghi nhfn theo s6 v6n thgc g6p cua chu scv hiru.
Thang du v6n c6 phAn dugc ghi nhAn theo s6 ch6nh lech lcrn hcrn giira gi6 thgc t6 ph6t hdnh vd mQnh gi6 c6
1,^ ' ,, ' . r I r .i ri +X t 'phi6u khi ph6t hdnh c6 phi6u lAn cldu, ph6t hdnh b6 sung hoflc t6i ph6t hdnh c6 phiOu qu! .
Lgi nhu4n chua phdn ptrOi ta s6 tqi nhu4n tu c6c hopt dQng cira doanh nghiQp sau khi trir C) chi phi thuii
TNDN cfa nim nay vdr c6c khodn diAu chinh do 6p dr;ng hOi t6 thay d6i chinh s6ch k6 to6n vd di6u chinh
, ).. .th6i t6 sai s6t trgng ydu cua c6c ndm tru6c.
4.10 Nguy6n tic vh phucrng ph6p ghi nhfln doanh thu
Doanh thu b6n hang
Doanh thu b6n hdng dugc ghi nh4n khi ddng thoi thoa mdn cdc didu kiQn sau:
- Phan l6n rui ro vd lgi ich vd gan li6n vdi quyAn scr hiru s6n phAm ho{c hdng hoa dd dugc chuy6n giao cho
ngudi mua;
- C6ng ty khdng cdn n6m gift quyAn quin lf hdng h6a nhu ngudi s0 hiru hdng h6a ho{c quy€n ki6m so6t
hirng hoa;
- Doanh thu dugc x6c dinh tucrng dOi chac chan;
- COng ty dd thu dugc hoflc sd thu dugc lgi ich kinh t6 tir giao dich ban hdng;
- X6c dinh dugc chi phi li€n quan d6n giao dich b6n hang
,(Doanh lhu cung cdp dich vu
Doanh thu cfia giao dich vA cung cdp dch vp dugc ghi nhQn khi ktSt qud cira giao dich d6 dugc x6c dinh i
mQt c6ch d6ng tin cdy. Truong hqp giao dich vd cung c6p dfch v9 li€n quan d6n nhiAu kj,thi doanh thu :
dugc ghi nhQn trong kj,theo kOt qu6 phAn c6ng viec dd hodn thdnh vdo ngdy lAp Bing cdn d6i k6 to6n cua II
',A. ' 1' t + ! +: ' , t | ,lr +'l 1'1ky d6 . KOt qud cira giao dich cung cdp dich vu dugc x6c dfnh khi thoa mdn tdt cd bon (a) di€u ki€n sau i 1
- Doanh thu duoc x6c dinh tucmg dOi chac chan i
- C6 kh6 ndng thu duoc lqi ich kinh tC tu giao dich cung cAp dich vg do
- Xac dlnh duqc phAn cOng viQc dd hodn thdnh vdo ngdy ldp Bing cAn d5i k6 to6n
- Xircdinh dugc chi phi ph6t sinh cho giao dich vd chi phi de hoan thdnh giao dichA 1. 1
cung cap olcn vg oo .
Doanh thu ho4t ilQng tdi chinh
Doanh thu ph6t sinh tir tidn ldi, tiOn bin quy6n, cO t.lc, lgi nhu4n dugc chia vd c6c khoin doanh thu hoat
dQng tdi chinh kh6c cluoc ghi nhQn khi thoa mdn d6ng thdi hai (2) di€u ki0n sau:
- C6 kha n[ng thu dusc loi ich kinh t6 tir giao dich d6;
- Doanh thu dugc x6c dinh tuong d6i chac chan.
^A , , r ^ i i . + '
CO tric, lqi nhu?n dugc chia, dugc ghi nhan khi cOng ty duoc quy6n nhQn cd tric ho{c duoc quy6n nh4n lgi
nhuan tir viQc gop vdn.
Thu nh$p khdc bao gdm cd'c khoin thu tir c6c hoat dQng xdy ra kh6ng thucrng xuy0n , ngodi c6c ho4t dOng
t4oradoanhthu g6m:
- Thu vO thanh lli TSCD, nhuong b6n TSCD
- Thu ti6n phat kh6ch hdng do phi pham hqp d6ng
- Thu ti6n b6o hi€m dugc bOi thucrng
- Thu dugc c6c khoin ng phii thu d6 x6a s6 tinh vdo chi phi ki,tru6c
- Khoin ng phdi tr6 nay -at .h, dugc ghi tdng thu nhfp
- Thu c6c khoAn thu6 dugc gidm, dugc hodn l4i
- C6c khoin thu kh6c
4.11 Nguy0n tf,c vi phuong phfp ghi nhfn chi phf tdi chinh
Chi phi tdi chinh dugc ghi nhfn ld t6ng chi phi tdi chinh ph6t sinh trong kj' (kh6ng bn tru vdi doanh thu
ho4t dQng tdi chinh ) .
C6c khoan chi phi dugc ghi nhfn vdo chi phi tdi chinh gdm:
- Chi phi ho{c c6c khoin t6 ti0n quan d6n c6c ho4t dQng dAu tu tdi chinh
- Chi phi cho vay vd di vay v6n
- Chi phi g6p v6n li6n doanh , li6n k6t, 16 chuy6n nhugng chimg kho6n ngan h4n , dg phdng giim gitt,
chimg khoan, 16 ph6t sinh khi b6n ngoai t9, 15 ti gi6 h6i do6i .
4.12 Nguy0n tic vh phuong phrip ghi nh$n chi phi thu6 thu nh$p doanh nghiQp hiQn hinh, chi phi
thu6 thu nhflp doanh nghiQp hohn l4i i
Chi phi thud thu nhdp doanh nghiQp hiQn hdnh ld sd thud thu nhdp doanh nghiQp phii nQp tinh trOn thu
InhQp chiu thud trong ndm vd thud sudt thud thu nhdp doanh nghiQp hiQn hdnh .
Chi phi thud thu nhdp doanh nghiQp hodn lai ld sd thud thu nhQp doanh nghiQp sO phii n6p trong tddng I
lai ph5t sinh til viQc ghi nh0n thud thu nhflp hodn lai phii tri trong ndm, hodn nh6p tdi s6n thud thu nh6p :
hodn lai cld clugc ghi nhdn td c6c nf,m trudc .
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VII. Th6ng tin bd sung cho c6c khoin muc trinh bdy trong B5o c6o kdt qud hoat ilong kinh doanh
ndy K] tnl6c
1.Tdng doanh thu br{n hing vd cung cdp dich vu
a) Doanh thu
- Doanh thu b6n hdng* Doanh thu kinh doanh bdt d6ng sAn
x Doanh thu thi c6ng xAy ldp* Doanh thu thrldng mai, kh6c
b) Doanh thu ddi v6i c6c bdn 1i6n quan
c) Doanh thu cho thu6 tdi sin
2. Cdc kho6n gi6m trd doanh thu (Md sO- OZ)
Trong d6:
- Chidt khdu thrrong mai
- Gi6m gi6 hdng br6n
- Hdng bdn bi tr6 lai
3. Gi6 vdn hing bdn
- Gi6' vdn cria hhng ho6 dd b6n
* Gi6 vdn kinh doanh bdt d6ng sin* Gi6 vdn thi c6ng xAy l6p xdY ldP
* Gid vdn thrJong m4i
- Gi6 vdn cfia thdnh Phdm dd bdn
Trong d6 : Gi6 vdn trich tntd'c cria hdng ho6 bdt d6ng
sdn bao g6m :
K) nlY K) tnr6c
Tfi 01/10/17 - 3lll2l17 TU 01/10/16 - 31112116
TU 0r/10/17 - 3lll2lL7
8.534.683.965
8.534.683.965
986.46s.420
s.84r.964.290
r.106.254.255
K) ndy
TU 01/10/17 - 3lll2l77
986.46s.420
14.533.556.612
2.553.832.500
TU 01/i0/16 - 3llr2lt64.265.878.999
4,265.878.999
69.003.620.712
(5 8.37 I.52O.O2t)
(6.366.221.152)
K! trudc
Til 01/10/16 - 3llL2lt6
68.188.241.5r9
(61.096.382.661)
(6.366.22t.1s2)
* H?ng muc chi Phi trich tnJdc
* Gi6 tri trich tnjdc vdo chi phi cta tilng hang muc
* Thdi gian chi phi dr/ kidn phdt sinh
- Gi6 v6'n cria dich vu dd cung c6'P
- Gid tri cdn lai, chi phi nhudng b6n, thanh lf cria BDS DT dd b6n
- Chi phi kinh doanh Bdt dQng s6n dAu trJ
- Gi6 t4 hdng t6n kho mdt m6t trong kY
- Gi6 tri ttng loai hdng tdn kho hao hut ngohi dinh mfc trong kj'
- C6c khoin chi phi vrldt mfc binh thrrdng kh6c ddoc tinh tnJc tidp vho gi6 vdn
- DrI phdng gi6m gid hing tdn kho
- C6c khoAn ghi gi6m gi6 vdn hdng b6n
c0ng
4. Doanh thu hoat ilQng tii chinh
- Ldi ti6n gr?i, tidn cho vaY
- Ldi b6n c6c kho6n dAu tu
- Cd trlc, ldi nhudn drJoc chia
- Ldi ch6nh lCch ti gi6
-LdibS,nhdng tri chdm, chidt khAu thanh to6n
- Doanh thu hoat d6ng tdi chinh khdc
1,8.073.854.532 725.643.106
K) nbY K! tn/dc
TU 01/10/17 - 3ltr2ll7 TU 01/10/16 - 31112116
6.639.462 2.284.325
2.313.603.3s1
c0ng
5.Chi phi tdi chinh
- Ldi tidn vaY
- Ciridt tirdu thanh to6n, ldi bdn hdng tr1 chQm
- L6 do thanh lf c6c khoin ddu trl tdi chinh
- L6 ch6nh lQch tf gi6
- Drr phdng gi6m gi6 chfng kho6n kinh doanh vd tdn thdt dAu trr
- Chi phi tdi chinh kh6c
- C6c khoin ghi gi6m chi phi tli chinh
c0ng
6. Thu nh$P kh6c
- Thanh 1!, nhUdng b6n TSCD
- Ldi do d6nh gi6 l4i tdi s6n
- Tidn phat thu drloc
- Thud drrgc gi6m
- C6c kho6n kh6cc0ng
7. Chi phi khdc
- Gi6 tri cdn lai TSCD vd chi phi thanh lf ' nhrrdng bdn TSCD
- L6 do d6nh gi6 lai tdi s6n
- Cdc khoin bi Phat
- C6c kho6n kh6cc0ng
8. Chi phi b6n hing vd chi phi quin lf doanh nghiQp
a) Chi phi qu6n lf doanh nghi0P
- Chi phi nhdn vi6n qu6n lf- Chi phi vit liQu qu6n ii- Chi phi O6 dnng vdn Phdng
- Chi phi khdu hao TSCD
- Thud, phi vi 16 Phi
- Chi phi d{ Phdng
- Chi phi dich vU mua ngodi
-Chi phi kh6c bXng tidnc0ng
b) Cdc khodn chi phi b6n hdng ph6t sinh trong k)
- Chi phi nhAn vi6n
- Chi phi vQt liQu qu6n l!- Chi phi dich vu mua ngodi
- Chi phi bXng tidn khdc
6.639.462
K! ndY
Tt 01/10/17 - 3rlr2l[I1.116,878.029
2.315.887.682
K] tnldc
TU 01/10/16 - 3llr2tr6
r.8'76.143.363
154.s3r.8'19
r.277.409.908
320.909.O90
320.909.090
212.750.00r
4.0'7r.228.298
830.003
4.284.808.302
K! ndY
TU 01/10/17 - 3Lll2ll7
889.507.568
I 1.690.000
23.839.990
61.t29.691
2.256.852
9.181.124.659
329.533.s99
206.323.r98
1 1.3 12.005.557
8.960.000
1.885.703.363
2.904.545.4s4
71.250.000
2.975.795.454
3.848.421.06r
10.000
3.848.437.061
K! trddc
TU 0i/10/16 - 3Llr2l16
r.r29.020:701
88.1 10.896
29.163.0s4
84.296.358
2.482.03r
625.660.936
54r.263.516
2.499.991.492
c0ng
c) Cdckhoin ghi gi6m chi phi b6n hdng vi chi phi quin tf doanh nghiQp
- Hobn nhAp drJ phdng b6o hdnh sAn phdm, hdng h6a
- Hodn nhap dV phdng t6i co cdu. drl phdng kh6c
- Cdc kho6n ghi gi6m khdc
9. Chi phi sin xudt, kinh doanh theo ydu td
- Chi phi nguyCn liQu' vQt li6u
- Chi phi nhdn c0ng
- Chi phi khdu hao Di sin cd dinh
- Chi phi dich vu mua ngohi
- Chi phi kh6c bbng ti6n
10. Chi phi thud thu nhdp doanh nghiQp hiQn hinh
- Chi phi thud thu nhQp doanh nghiOp tinh tr6n thu nhfp chiu
thud ndm hi6n hdnh
* Hoat d6ng kinh doanh bdt dQng s6n
* Hoat dOng thi c6ng xAY l6P vi kh6c
- Didu chinh chi phi thud thu nhQp doanh nghiQp cia cdc
ndm tnJ6c vdo chi phi thud thu nhdp doanh nghiOp hi6n hdnh
ndm naY
- Tdng chi phi thud thu nhQp doanh nghiOp hiQn hdnh
c0ng
11. Chi phi thud thu nh{p doanh nghiQp hodn lai
- Chi phi thud thu nhQp doanh nghiQp hodn lai ph6t sinh tU
c6c khodn ch6nh 16ch tam thiii phii chiu thud
- Chi phi thud thu nhAp doanh nghiOp hodn lai phdt sinh tt/
viQc hodn nhflp tbi sin thud thu nhdp hodn lai
- Thu nhQp thud thu nhAp doanh nghiQp hodn i4i ph6t sinh tir
c6c kho6n ch6nh lQch tam thdi drrgc khdu trrl
- Thu nh6p thud thu nhAp doanh nghi6p hodn lai ph6t sinh til
c6c khodn 16 tinh thud vd LIu dAi thud chua sft dung
- Thu nhdp thud thu nhQp doanh nghiQp hodn lai ph6t sinh td
vi6,c hodn nhQp thud thu nhQp hodn lai ph6i tr6
- Tdng chi phi thud thu nhdp doanh nghiQp hodn lai
K] ndY
Tn 01/10/17 - 3llr2lr7
c0ng
VIII. Th6ng tin bd sung cho cdc khoin mgc trlnh bdy trong 86o c6o lrtu chuydn tidn tQ
l. Cdcgiao dich kh6ng blng tidn dnh hddng tldn b6o c6o
- Mua tii sdn biing c6ch nhdn cdc khodn nQ li6n quan
tnJc tidp hoac th6ng qua nghiOp vu cho thuO tdi chinh:
- Mua doanh nghiCp th6ng qua phdt henh cd phidu:
hlu chuydn tidn tQ trong tr/dng lai
- Chuydn nd thanh vdn chri sd hfu:
- C6c giao dich Phi ti6n tQ khdc
b-Muavithanhljc6ngtyconho4ctlonv|kinhdoanhkh6ctrongk}b6oc6o- Tdng gi6 tri mua hodc thanh li;- phdn gi6 tri mua ho[c thanh ly dudc thanh to6n b]ng tidn vd c6c khoin trldng drrong ti6n
K! ndY
Til01/10/17 -3llr2ll7
K! ndY
Til 01/10/17 - 3lll2lL7
K! niyTt 01/10/17 - 3lll2ll7
K) tnldc
TU 0l/10/16 -31112116
K! trddc
Tt 01/10/16 - 31112116
119.556.223
rr9.556.223
K! trudc
TU 01/10/16 - 31112116
K! tnrdc
TU 01/10/16 - 31112116
- Sd ti6n vd cdckhodn tydng dgdng ddn thdc c6 trong c6ng ty con ho4c ddn vi kinh doanh kh6c dr;dc mua ho{c
thanh li .
- phAn gid tri tdi s6n (Tdng hop theo tilng loai tdi sdn) vi nct phdi trd khdng ph6i Id ti6n vir ciic kho6n tudng ductng
tidn trong c6ng ty con hodc ddn vi kinh doanh kh6c drJdc mua hodc thanh lf trong ky
2. Cdckho6n tidn do doanh nghiep ndm gifl nhrfirg kh6ng drrgc sr? dgng
3. Sd tidn tli vaY thrJc thu trong k!
- Tidn thu tr] di vay theo khd rrdc th6ng thudng
- Ti6n thu tr) ph6t hdnh tr6i phiSu thrrdng
- Tidn thu til ph6t hanh ff6i phidu chuydn d6i
- Ti6n trtl nQ gdc cd phidu uu ddi phdn lo4i ld no ph6i trd
- Ti6n chi tr6 cho giao dich mua b6n lai trdi phidu Chinh phti vd Repo chf/ng kho6n
- Tidn trA nd vay dr/di hdnh thrlc kh6c
IX. Nhflng th6ng tin kh6c
1- Nhflng kho6n ng tidm tdng, kho6n cam kdt vd nhfng th6ng tin tdi chinh kh6c :
2- Nhf,ng sr/ kiQn phdt sinh sau nghy kdt thric ky kd todn n5m :
3- Tdi sin, doanh thu, kdt qu6 kinh doanh theo bQ phdn (theo linh vrJc kinh doanh ho4c khu vrrc dia li )
theo quy dinh cria Chudn mr/c kd to6n sd 28 "B6o c6o b6 phQn"
4- Th6ng tin so sdnh (nhfing thay ddi vd thong tin trong b6o c6o tdi chinh cita c6c ni6n d0 kd to6n tnldc )
5- Th6ng tin vd hoat dOng liOn tuc :
6- Nhfng th6ng tin kh6c
NGIJdt LAP sr6u
Vfr Thi Thanh
LQp, ngiy 6 thting ndm 2018
Pham Dtc T{n
