•••••••••••••CONG TV cO PHAN N110C S~CH THAI NGUYENBao cao tai chfnh hQ'Pnhat giCran~n ~O~a~l1Q'csoat xetCho kY k~ toan tlt ngay 01/01/2020 d~n ngay 30106/2020

KemtheoBAo cAo SOAT XET COAKI~MToAN VIEN

•••••••••••••••••••

CONG TV co PHAN NU'O'C S~CH THAI NGUYEN£)ia chi: T5 1, phLPcYngTrLPngVLPO'ng,thanh ph6 Thai Nguyen, tinh Thai Nguyen

MVC LVC

1. Bao cao cua HQidOngQuan trj va Ban TOnggiam d6c

2. Bao cao soat xet thong tin tai chinh hQ'pnhat gili'a nlen dQ

3. Bao cao tai chinh hQ'pnhat gili'a nlen dQda dllQ'c soat xet

Bang can d6i k~ toan hop nh~t giCranien do

Bao cao k~t qua host dong kinh doanh hop nh~t giCra nien dO

Bao cao ILPUchuyen ti~n t~ hop nh~t giCra nien dO

Ban Thuy~t minh bao cao tai chinh hop nh~t chon lee

Trang

02-04

05- 06

07-08

09

10 - 11

12 - 39

1

CONG TV co PHAN NU'OC SACH THAI NGUYENTO 1, phU'ong Trunq VU'O'ng,th~nh ph6 Thai Nguyen, tinh Thai Nguyen

BAo cAo CUA HQI DONG QUAN TRI vA BAN TONG GIAM DOCKy k~ toan tli 01/01/2020 d~n 30106/2020

H¢i dOng Ouan trl va Ban TOng giam d6e (qol tcit la "Ban Uinh dao") Cong ty CO ph~n NU'oesach Thai Nguyen (dU'oi day gQi tcit la "Cong ty") trinh bay bao cao nay eung voi Bao cao talehinh hop nh~t giCra nien d¢ eho k¥ k~ toan tli ngay 01/01/2020 d~n ngay 30106/2020 ellaCong ty da dU'Q'esoat xet bai cac kiem toan vien d¢e I~p.

1. Thong tin chungCong ty CO ph~n Nuoc sach Thai Nguyen duoc chuyen dOi hlnh thuc tCPCong tyTNHH M¢t thanh vien Kinh doanh NU'oe sach Thai Nguyen theo Quy~t dinh s62691/Qf)-UBND ngay 22 thang 10 narn 2009 v~ vi~c phe duy~t phuonq an cO phanh6a va ehuy~n dOi Cong ty TNHH M¢t thanh vien Kinh doanh NU'oe s~eh Thai Nguyenthanh Cong ty CO ph~n ella Oy ban nhan dan tinh Thai Nguyen. Gi~y eh(J>ngnh~n dangky kinh doanh s6 4600100109 thay dOi I~n th(J>05 ngay 17 thang 05 nam 2018 v~ n¢idung thay dOi n¢i dung dang ky Doanh n9hi~p do Sa K~ ho~eh va f)~u tU' tinh ThaiNguyen c~p. Tn,l sa ehinh ella Cong ty: TO 1, phU'cmg TrU'ng VU'O'ng, thanh ph6 ThaiNguyen, tlnh Thai Nguyen.

2. H9i 06ng Quan tr!, Ban Tlmg giam oac va Ban Ki~m soat

Cae thanh vien ella H¢i dOng Quan tri Cong ty trong ky k~ toan va d~n ngay I~p bao eao COlnay bao gOm: ~HNf

Ho va ten: Ch(l'cvu: pOng Nguyen Quang MaiOng Nang Qu6e BinhOng Nguyen Ba Quy~tOng Nguyen Xuan HQeOng Nguyen Van Ti~n

ChLl tieh H¢i dOngQuan triTMnh vienTMnh vienThanh vien (BOnhi~m ngay 16/06/2020)TMnh vien

Cae thanh vien ella Ban TOng giam dEleCong ty va K~ toan trU'ang da di~u hanh ho~td¢ng ella Cong ty trong ky k~ toan va d~n ngay I~p bao eao nay bao gOm:Hova ten: Ch(l'cvu:

Ong Nguyen Xuan HQcOng Nang QuEleBinhOng Nguyen Van Ti~nOng Nguyen Sa Quy~tSa Nguyen C~m TuOng Nguyen Minh PhU'O'ng

TOngGiam dElc(BO nhi~m ngay 02/07/2020)Ph6 TOnggiam dElcPM TOng giam d6cPh6 TOnggiam dElcPhl,Jtrach k~ toan (Mien nhiEilmngay 01/04/2020)K~ toan trU'ang (SO nhiEilmngay 01/04/2020)

Cae thanh vien ella Ban Ki~m soat Cong ty da di~u hanh ho~t d¢ng ella Cong ty trong kyk~ toan va d~n ngay I~p bao cao nay bao gOm:Hova tim: Ch(l'cvu:

Ong va Ti~n B¢Ong va KMnh LamBa Than HU'O'ngLanSa Hoang Thi HuEil

TrU'ang Ban (Mien nhi~m ngay 23/06/2020)Truang Ban (BOnhi~m ngay 23/06/2020)Ki~m soat vienKi~m soat vien

2

CONG TV co PHAN NU'OC SACH THAI NGUYENT6 1, phU'cmg TrU'ng VU'O'ng,th~nh phOThai Nguyen, tinh Thai Nguyen

BAo cAo COA HOI £lONG QUAN TRI vA BAN TONG GIAM £lOC (TIEP THEO)Ky kil toan tCP01/01/2020 diln 30106/2020

3. Trlclso.Cong ty co tru So' tal t6 1, phU'ong TrU'ng VU'O'ng, thanh phO Thai Nguyen, tinh ThaiNguyen.

4. Tinh hinh tai chinh va kltt qua hoat dQngkinh doanhChi tiilt tlnh hlnh tai chinh vao ngay 30 thang 06 narn 2020 va kilt qua hoat dong kinhdoanh cho ky kil toan kilt thuc cung ngay cua Cong ty dU'Q'ctrinh bay trong Bao cao taichinh hop nhat giCra nien do dinh kern.

5. Cong ty kiim toanCong ty TNHH PKF Viet Nam dU'Q'Cchi dinh la Cong ty thuc hien soat xet Bao cao taichinh hop nhat giCra nien do cho ky kil toan tCPngay 01/01/2020 diln ngay 30106/2020cua Cong ty.

6. Cong b6 trach nhi~m cua HQidang Quantrj va Ban TOnggiam d6cHOi dOng Quan tri va Ban T6ng giam dOc Cong ty chiu trach nhiem I~p Bao cao taichinh hQ'p nhat giCra nien dO va dam bao Bao cao tai chinh hQ'p nhat giCra nien do daphan anh trung thl,l'C va hQ'p Iy ve tinh hinh tai chinh kilt thuc ngay 30 thang 06 nam2020 cGng nhU' kllt qua hot;lt dong kinh doanh va lU'u chuy~n tien te trong ky kll toankllt thuc cung ngay cua Cong ty. £)~ I~p Bao cao tai chinh hQ'p nhat giCra niem do nay,Hoi dOng Quan tri va Ban T6ng giam dOc Cong ty dU'Q'cyeu cflu:

Xay dl,l'ng va duy tri ki~m soat noi bo rna Hoi dOng Quan tri va Ban T6ng giamdOc cong ty xac dinh 113 can thiilt d~ dam bao cho viec I~p va trinh bay Bao cao taichinh hQ'p nhat giCra nien do khong con sai sot trong yllu do gian I~n ho~c donhflm Ian;

Ll,I'a chon phu hQ'p va ap dl,mg nhat quan cac chinh sach kll toan;

Thl,l'c hien cac xet doan va U'&c tinh mot cach hQ'p Iy va th~n trong;

Neu ro cac Chuan ml,l'CKil toan dU'Q'cap dl,lng co dU'Q'ctuan thu hay khong, conhCrng ap dl,lng sai lech trong yllu dlln mLrc cfln phai cong bO va giai thich trongbao cao tai chinh hQ'pnhat giCranien do hay khong;

L~p va trinh bay cac Bao cao tc~ichinh hQ'p nhat tren cO' sa tuan thu cac Chuanml,l'CKll toan, chll do Kll toan va cac quy dinh phap Iy co lien quan dlln viec I~pva trinh bay bao cao tai chinh hQ'p nhat giCra nien do;

L~p Bao cao tai chinh hQ'p nhat tren cO' So' hot;lt dong lien tl,lC trCPkhi gia thuylltCong ty 59 tiilp tl,lChot;lt dong khong con phu hQ'p.

HOi dOng Quan tri va Ban T6ng giam dOc Cong ty cam kilt rang da tuan thu cac yeucau neu tren trong viec I~p Bao cao tai chinh hQ'p nhat giCra nien do va nh~n thaykhong co van de bat thU'ong xay ra co th~ anh hU'ang dlln kha nang hot;lt dong lien tl,lCcua doanh nghiep.

Hoi dOng Quan tri va Ban T6ng giam dOc Cong ty chiu trach nhiem dam bao 56 kll toandU'Q'cghi chep dfly du, phan anh trung thl,l'c va hQ'p Iy tinh hinh tai chinh cua Cong tyva dam bao Bao cao tai chinh hQ'p nhat giCra nien do cua Cong ty dU'Q'c I~p phu hQ'pv&i cac Chuan ml,l'C Kll toan Viet Nam, Chll do Kll toan Doanh nghiep Viet Nam hienhanh va cac quy dinh phap Iy co lien quan dlln viec I~p va trinh bay bao cao tai chinhhQ'pnhat giCra nien do

Hoi dOng Quan tri va Ban T6ng giam dOc cGng chiu trach nhiem dam bao an toan chocac tai san, thl,l'c hien cac bien phap phu hQ'p d~ ngan ngCPa,phat hien sai sot va cactrU'ong hQ'pvi pht;lm khac.

-=)64C--..;.

.:iT'~MHU(FNAI

3

CONG TV co PHAN NU'O'CS~CH THAI NGUYENTo 1, phU'cmgTrU'ng VU'O'ng,mann pho Thai Nguyen, tinh Thai NguyenBAa cAo CUA HOI DONG QUAN TRI vA BAN TONG GIAM DOC (TIEP THEa)Ky k~ toan tlr 01/01/2020 d~n 30106/2020

Hoi d6ng Ouan trj va Ban TOnggiam dOcxac nh~n r~ng Bao cao tai chinh hop nh~tgiCYanien dOcho ky k~ toan k~t thuc vao ngay 30 thang 06 nam 2020 cua Gong ty dadU'Q'cI~ptheo dung cac yeu cau neu tren.Ngoai ra, Ban TOnggiam dOccam k~t rang Gong ty khong vi pharn nghia vu cong bOthong tin theo quy dinh tai Thong tu 50 155/2015/TT-BTG, ngay 06/10/2015 cua BOTaichinh v~ vi~c hU'&ngdan cong bOthong tin tren Thl trU'cmgch(rng khoan.

7. Y ki6n cua H9i dOng Quan trj va Ban TOng giam dOeTheo 'I ki~n cua HOid6ng Ouan trj va Ban TOnggiam dOcGong ty, Bao cao tai chinhhop nh~t giCYanlen dOda dU'Q'csoat xet (dinh kern) da phan anh trun~ thl,l'Cva hQ'p1'1v~ tinh hinh tai chinh clla Gong ty vao ngar 30 thang 06 nam 2020, ket qua ho~t dongkinh doanh hQ'pnh~t va tinh hinh lU'uchuyen ti~n t~ hQ'pnh~t trong ky k~ toan k~t thuccung ngay va dU'Q'cI~p phu hQ'pcac Ghuc\nml,l'CK~ toan Vi~t Nam, Gh~ do K~ toanDoanh nghi~p Vi~t Nam hi~n hanh va cac quy dinh phap 1'1co lien quan d~n vi~c I~pvatrinh bay bao cao tai chinh hQ'pnh~t giCYanien do.

TMi Nguyen,ngay 12 thang08 nam2020

4

PKFVi~tNam PKFAccountants &business.advisers

s6:9112020/BCSX-PKF.vPHN Ha N¢i, ngay 12 thang 08 narn 2020

BAo cAe SOAT XET THONG TIN TAl CHiNHHQ'PNHAT GIl1A NIEN 1>0

Kinh gl'ri: Quy C6 dong, HQi dang Quan tr] va Ban T6ng giam d6cCong ty C6 phAn NU'c)ocsach Thai Nguyen

Chung toi da soat xet Bao cao tal chinh hop nh~t giCranien d¢ kern theo cua Cong ty COphan NU'ocsach Thai Nguyen dU'Q'cI~p ngay 12 thang 08 nam 2020, tLi'trang 07 d~n trang39 bao gOm:Bang can d6i k~ toan hop nh~t vao ngay 30 thang 06 nam 2020, Bao cao k~tqua hoat d¢ng kinh doanh hop nh~t, Bao cao liru chuyen ti~n tE~ hop nh~t va Ban thuyetminh bao cao tai chinh hop nh~t chon loc

Bao cao tai chinh da dU'Q'csoat xet nay khong nham phan anh tlnh hlnh tal chinh, k~t quahoat d¢ng kinh doanh va tlnh hlnh lU'uchuy~n ti~n t~ theo cac nguyen t.k va thong I~ k~toan dU'Q'cch~p nh~n chung tt;licac nU'ockhac ngoai Vi~t Nam.

Trach nhi~m cLla Ban Lanh d\lo

H¢i dOngQuan trj va Ban TOnggiam d6c Cong ty CO phan NU'oc st;lchThai Nguye·nchjutrach nhi~m v~ vi~c I~p va trlnh bay trung thl,l'Cva hQ'pIy Bao cao tai chinh hQ'pnh~t giCranien d¢ cLiaCong ty theo cac Chu~n ml,l'Ck~ toan Vi~t Nam, Ch~ do K~ toan Doanh nghi~pVi~t Nam va cac quy djnh phap Iy co lien quan d~n vi~c I~p va trlnh bay Bao cao tai chinhhQ'pnh~t giCranien do va chju trach nhi~m v~ ki~m soat noi bOma Hoi dOngQuan trj va BanTOnggiam d6c xac djnh la can thi~t d~ dam bao cho vi~c I~p va trlnh bay Bao cao tai chinhhQ'pnh~t giCranien d¢ khong co sai sot trong y~u do gian I~n ho~c nham I~n.

Trach nhi~m cLla Ki~m toan vien

Trach nhi~m cua chung toi la dura ra k~t lu~n v~ Bao cao tai chinh hQ'pnh~t giCranien d¢dl,l'a tren k~t qua soat xet cLia chung toi. Chung toi da thl,l'c hi~n cong vi~c soat xet theoChu~n ml,l'CVi~t Nam v~ hQ'pdOngdjch Vl,lsoat xet 56 2410 - Soat xet thong tin tai chinhgiCranien dOdo ki~m toan vien doc I~p cLiadan vj thl,l'chi~n.

Cong vi~c soat xet thong tin tai chinh giCranien d¢ bao gOmvi~c thl,l'c hi~n cac cuoc ph6ngv~n, chLiy~u la ph6ng v~n nhCrngngU'aichju trach nhi~m v~ cac v~n d~ tai chinh k~ toan, va .thl,l'c hi~n thu tl,lCphan tich va cac thLi tl,lCsoat xet khac. Mot cuoc soat xet v~ Co'ban copht;lmvi hep han mot cuoc killm toan dU'Q'cthl,l'chi~n theo cac chu~n ml,l'cVi~t Nam va dov~y khong cho phep chung toi dt;ltdU'Q'c51,1'dam bao rang chung toi S9 nh~n bi~t dU'Q'ct~t cacac v~n d~ trong y~u co th~ dU'Q'cphat hi~n trong mot CliOCki~m toanoTheo do, chung toikhong durara y ki~n killm toan. .

~

f

Van phong Ha N(>i• Tel: +84 24 2221 0082· Fax: +84 24 2221 0084· Email: pkf.hn@pkf.com.vn· www.pkf.com.vnP.1501 nha 17T5 Hoang £)c:ro Thliy • Qu~n Thanh Xuan· Thanh ph6 Ha N(>i• Vi$t NamPKF Vi~tNam la c6ng ty tMnh vien aja T~p ooan PKF Qu6c t~. ~ng luiJidla cae c6ng ty d{ic I~p va kh6ng thCJ:3n~n bat kY trach nhi~m ~e nghia vy nao cho caehanh d¢ng hoi1tevi~ khoog hanh d(mg dla bat kY c6ng ty ~e cae c6ng ty th~mhvi~n khae . 5· .

K~t lu~n cua Ki~m toan vil~n

can c& tren ket qua soat xet cua chunq toi, chunq toi khong th~y c6 v~n de gi khien chungtoi cho r~ng Bao cao tai chinh hop nh~t giii'a nien dOkern theo khong phan anh trung thucva hop Iy, tren cac khia canh tronq yeu, tlnh hinh tal chinh hop nh~t giii'a nien dOcua Congty co phan Nuoc sach Thai Nguyen tal ngay 30106/2020, ket qua heat dong kinh doanh vatlnh hinh luu chuyen tien t~ cua Cong ty cho ky ke toan tLf ngay 01/01/2020 den ngay30106/2020 phu hop voi cac Chuan rnuc Ke toan Vi~t Nam, Che do Ke toan Doanh nghi~pVi~t Nam hi~n hanh va cac quy djnh phap Iy c6 lien quan den vi~e I~p va trinh bay Bao caotai chinh hQ'pnh~t giii'a nien do.

van d~ ean nhan m~nh

NhU'trinh bay tCiliThuyet minh s6 8.7 Ban Thuyet minh Bao cao tai chinh hQ'pnh~t chon loc,trong ky ke toan tLf ngay 01/01/2020 den ngay 30106/2020, LQ'inhu~n trU'oc thue d~ tfnhthue thu nh~p doanh nghi~p cLla Cong ty khong bao g6m ket qua hOCiltdong cLla cac Xinghi~p NU'ocSCilchTrCiliCau, Xi nghi~p NU'oc SCilchf)CiliTLf, Xi nghi~p NU'oc SCilchV6 Nhai,TrCilmNU'ocSCilchPhu LU'O'ngva Xi nghi~p Kinh doanh NU'ocSCilchf)iem ThW (f)ay la cac Xinghi~p thuoc Cong ty dU'Q'cUBND tTnhThai Nguyen giao nhi~m Vl,l quan Iy va dieu hanhhOCiltdong theo cac Quyet djnh cLla UBND tTnh Thai Nguyen). Theo cong van s63331/UBND-KTTH ngay 02/12/2014 cLlaUBND tTnhThai Nguyen ve thl,fc hi~n thong bao s6811ITB-BTC ngay 10/11/2014 cLla BOTai chinh, cong van yeu cau Sa Tai chinh ph6i hQ'pCI,lCTai chinh doanh nghi~p, CI,lCquan Iy gia tham mU'ucho UBND tTnhhoan thi~n de an bOsung v6n dieu I~ cho cac doanh nghi~p nha nU'ocsa hii'u 100% v6n dieu I~ va giai quyet butrLf 16 cLlacac Xi nghi~p nU'ocSCilchcac huy~n, tLf ngu6n cOtlfC oU'Q'cchia cho phan veSnnhanU'oc tCiliCong ty co phan NU'ocSCilchThai Nguyen. f)en thai di~m phat hanh bao cao nay,UBND tTnhThai Nguyen v~n chU'agiai quyet bu trLf 16 cho Cong ty. s6 16 lOyke tfnh den thaidi~m 30106/2020 cLlacac Xi nghi~p neu tren la: 69.202.621.984 VND.

Thaym~t va d~i di~n eho Cong ty TNHHPKFVi~t Nam

TrAnThi Nguy~tPh6 TOnggiam d6cGiay ch&ng nh~n dang ky hanh nghekiem toan s6 s6 0589-2018-242-1

6

CONG TY co PHAN NU'OC SACH THAI NGUY~NT6 1, phU'O'ngTrung VlI'O'ng,th~nh pho Thai Nguy€m,tinh Thai Nguy~n

BANG cAN DOl K~ ToAN HQ'PNHAT Gn)'A NI~N DO Mau so B 01a - ON/HNT~i ngay 30 thang 06 nam 2020

£JO'nvi tlnh: VND

TAl SAN Miso Thuy~t 30/06/2020 01/01/2020minh

A. TAl sAN NGAN H~N 100 93.309.377.854 118.002.192.548

I. Ti~n va cac khoim tllO'ng dlfO'ng ti~n 110 5.1 22.467.561.940 47.269.885.876

1. Tien 111 8.179.381.940 21.500.503.3832. cac khoan tll'O'ngdll'O'ngtien 112 14.288.180.000 25.769.382.493II. DAu tll tai ehinh ngin han 120 5.000.000.000 5.000.000.000

1. £>§utll' n~m giCYden ngay dao han 123 5.9 5.000.000.000 5.000.000.000III. Cae khoan phai thu ngin han 130 50.512.016.991 48.717.629.2801. Phai thu ng~n han eua khach hang 131 5.2 34.148.012.313 33.585.282.2342. Tra trU'accho ngU'O'iban ng~n han 132 5.3 10.029.569.985 2.913.966.7093. Phai thu ve cho vay ng~n han 135 7.000.000.000 .~

4. cae khoan phai thu khac 136 5.5 13.091.683.323 11.975.167.942.·~Alr-

5. 01,1' ph6ng phai thu kh6 dci 137 5.10 (6.757.248.630) (6.757.248.630) c6~6. Tal san thieu che Xli' Iy 139 461.025 oH NH

IV. Hang tim kho 140 5.4 14.825.804.688 15.718.303.373 P:VIE"

1. Hang tbn kho 141 16.596.800.590 17.489.299.275 :---2. 01,1' ph6ng giam gia hang tbn kho 149 (1.770.995.902) (1.770.995.902)

. )(()~

V. Tai san ngin h~n khae 150 503.994.235 1.296.374.019

1. Chi phf tra trU'ac ng~n han 151 5.8 503.518.935 477.632.0072. Thue GTGT dU'Q'ckhau tn! 152 818.742.0123. Thue va cac khoan khae phai thu Nha 153 475.300nU'acB. TAl SAN oAI H~N 200 418.928.977.751 396.835.647.878

I. cae khoan phai thu did h~n 210 843.811.031 646.645.031

1. Phai thu dai h~n ella khach hang 211 5.2 843.811.031 646.645.031II. Tai san co dinh 220 295.038.956.504 309.496.346.2291. rai san co djnh hCfuhlnh 221 5.11 294.916.989.686 309.356.438.667- Nguyen gis 222 573.515.476.596 573.224.961.596- Gis trihao man lay k~ 223 (278.598.486.910) (263.868.522.929)2. rai san co djnh vOhlnh 227 5.6 121.966.818 139.907.562-Nguyen gis 228 , 253.000.000 253.000.000

- Gis trj hao man lOy k6 229 (131.033.182) (113.092.438)

IV. Tai san dO<dang dai h~n 240 27.241.978.451 13.735.174.7181. Chi phi x~y dl,l'ngcO'ban deYdang 242 5.7 27.241.978.451 13.735.174.718V. DAu tll tai ehinh dai h~n 250 83.496.040.337 58.497.884.1661. £>autU'vao cOngty li~n ket, lien doanh 252 5.9 83.496.040.337 58.497.884.166VI. Tai san dai h~n khcle 260 12.308.191.428 14.459.597.7341. Chi phi tra trU'ac dai h~n 261 5.8 12.305.984.768 14.457.300.0202. rai san thue thu nh~p hoiln I~i 262 2.206.660 2.297.714TONG CQNGTAl SAN 270 512.238.355.605 514.837.840.426

Baocao tai chinhhQ'pnhat nay phaidU'Q'cdQcchungv&i Banthuy8tminhbao cao tai chinh hQ'pnhat kerntheo 7

CONG TY co PHAN Nl16'C SACH THAI NGUY~NTo 1, phlfcmg Trlfng Vlfo'ng, th~nh pho TMi Nguyen, tinh Thai Nguyen

BANG cAN DOl K~ TOAN HQ'PNHAT GnJ'ANII~NDQ Mau s6 B 01a - DN/HNT~i ngay 30 thang 06 narn 2020(tiep theo) Oem vi tinh: VND

NGUONVON Mas6 Thuy~t 30/06/2020 01/01/2020minh

C. NQ'PHAI TRA 300 271.156.079.165 279.060.192.952

I. NC?'ng~n han 310 148.137.715.646 156.474.419.9851. Phal tra ngU'O'iban ngan han 311 5.12 36.936.799.788 48.389.233.0872. NgU'O'imua tra ti~n truec ngan han 312 7.977.307.075 3.884.516.9483. Thue va cac khoan phai n¢p Nha nU'ac 313 5.13 4.301.706.611 4.944.542.2514. Phal tra ngU'O'ilao dQng 314 10.260.893.940 11.790.667.9005. Chi phi phai tra ngan han 315 5.14 2.414.311.868 2.574.021.1276. Phai tra ngan han khac 319 5.15 71.089.687.392 64.346.617.9167. Vay va nQ'thue tai chlnh ngan han 320 5.16 13.769.440.708 18.656.381.2548. Quy khen thlfang, phuc lQ'i 322 1.387.568.264 1.888.439.502

II. NC?'dai han 330 123.018.363.519 122.585.772.967 ~1.Vay va nQ'thue tai chlnh dai han 338 5.16 123.018.363.519 122.585.772.967 )~ilcl0

~2. Thue thu nhap hoan I~i phai tra 341 ~nD. VON CHOsa Ht)'U 400 241.082.276.440 235.777.647.474 \4 HUI

~FI. V6n chu sa hLFU 410 5.17 241.082.276.440 235.777.647.474 NM1.Von g6p cua chu sa h(yu 411 160.000.000.000 160.000.000.000 -----~ _\

- Cd phi~u phd th6ng co quyim bi~u quy~t 160.000.000.000 -=411a 160.000.000.000

2. Von khac cua chu sO-h(Yu 414 107.705.310.448 107.705.310.4483. Quy d~u tU'phat tri~n 418 17.749.871.1'82 17.749.871.1824. LQ'inhu~n chU'aph~n phoi 421 (44.372.905.190) (49.677.534.156)- LNST chua pMn ph6i lay k~ a~n cu6i 421a (49.677.534.156) , (54.513.010.715)nam trU'&c- LNST chua pMn ph6i ky nay 421b 5.304.628.966 4.835.476.5595. LQ'iIch co dOngkhOngki~m soat 429

TONG CQNG NGUONVON 440 512.238.355.605 514.837.840.426

Ngooi I,p K~ toan truang

Nguyen Th! Thanh Minh Nguyen Minh PhU'O'ng

Baocao tai chfnhhQ'pnh£t nay phai dU'Q'cdQcchungv&i Banthuyetminhbaa cao tili chfnhhgp nhat kemtheo 8

CONG TY co PHAN NU'OC SACH THAI NGUYENTo 1, phU'ongTrU'ngVU'O'ng,th~nh pho Thai NguyE'!n,tinh Thai NguyE'!n

BAo cAo KET QUA HO~T DQNG KINH DOANH HQ'PNHAT GIO'A NIEN DQKy ke toan tCYngay 01/01/2020 den ngay 30106/2020 Mau 56 B 02a - DN/HN

Don vi tfnh: VND

Chi lieu Ma 56 Thuy~t minh TiP01/01/2020 TiP01/01/2019den 30/06/2020 den 30/06/2019

1. Doanh thu ban hang va cung cip01 6.1 82.585.547.427 92.376.871.356djch vl,l

2. Cac khoan giam trCYdoanh thu 02 6.2 1.936.319

3. Doanh thu thuin ban hang va cung10 82.583.611.108 92.376.871.356cip dich vu

4. Gia v6n hang ban 11 6.3 32.833.371.564 44.318.129.308

5. Leri nhu~n 99P v~ ban hang va cung 20 49.750.239.544 48.058.742.048cAp djch vl,l

6. Doanh thu heat dQngtai ehfnh 21 6.4 288.348.279 1.469.993.8617. Chi phf tai ehfnh 22 6.5 6.632.812.753 6.715.849.486- Trong d6: Chi phI I§i vay 23 5.165.106.881 5.122.222.2998. Uii hoac 10 trong eOngty lien doanh, lien

24 (1.843.829)ket9. Chi phf ban hang 25 6.8 28.857.396.793 24.632.470.958

~

10. Chi phf quan 15'doanh nghi~p 26 6.8 6.669.636.627 9.388.815.228'"~

11. LC?'inhu~n thuin tiP hoat d9n9 kinh 30 7.876.897.821 8.791.600.237doanh12. Thu nhap khac 31 6.6 4.220.493 4.622.005 (

~13. Chi phl khac 32 6.7 9.937.170 487.722.742 ,p14. LC?'inhu~n khac 40 (5.716.677) (483.100.737)

15. T6ng leri nhu~n ke toan trLPacthu~ 50 6.10 7.871.181.144 8.308.499.50016. Chi phf thue TNDN hi~n hanh 51 6.11 2.566.461.124 2.826.945.18817. Chi phf thue TNDN hoan lai 52 91.054 51.517.83518. Leri nhu~n sau thu~ TNDN 60 5.304.628.966 5.430.036.47719. LQ'inhu~n sau thue cua COngty me 61 5.304.628.966 5.430.036.47720. LQ'inhuan sau thue cua eo dOngkhOng

62kiem soat21. Lai co ban tren ell phieu 70 6.12 331,54 339,38

22. Uii suy giam tren eo phieu 71 6.12 331,54 339,38

Ngooi I~p K~ toan trU'o.ng

Nguyen Th! Thanh Minh Nguyen Minh PhU'O'ng Nguyen Xuan HC?c

Baocao tai chinhhQ'pnhMnay phai dU'Q'cdQcchungv&i Banthuyetminhbao cao tai chinh hQ'pnhMkem theo 9

CONG TY co PHAN Nl16'C SACH THAI NGUYENTo 1, phLfongTrLfngVLfO'ng,th~nh pho Thai Nguyen, tinh Thai Nguyen

BAo cAo LU'UCHUYEN TI~N rs HOOPNHAT Gn)'A NIENDO Mau 56 B 03a - DN/HNTheo phLfO'ngphap gian ti~pKy k~ toan bi ngay 01/01/2020 d~n ngay 30/06/2020

f)O'n vi tlnh: VNDChi tieu Ma56 Thuyt1t TlI>01/01/2020 TlI>01/01/2019

minh dt1n30106/2020 d~n 30/06/2019

I. LLPUchuy~n ti~n tll>hoat dQng kinh doanh1.L¢ nhu~n tneoo thull 01 7.871.181.144 8.308.499.5002. Di~u chinh cho cac khoim

- Kho~uhao tai san co dinh va bat dQngsan14.726.726.032d§utLf 02 14.697.536.327

- LAi, 10 tCrheat dQngdau tLf 05 (286.504.450) (1.125.673.149)

- Chi phf lai vay 06 6.632.812.753 5.122.222.2993. L¢ nhu~n til' ho,t t19n9kinh doanh 08 28.915.025.774 27.031.774.682tl'lJVC thay doi von ILI'ut19n9

- Tang, giam cac khoan phai thu 09 (1.954.335.692) 1.295.922.917

~

- Tang, giam hang t6n kho 10 892.498.685 (547.161.984)- Tang, giam cac khoan phciitra (khOngk4 lai vay phai tra, thue thu nhap doanh 11 (3.796.161.647) 1.191.136.381nghi~p phai nQp)- Tang, giam chi phf tra truce 12 2.125.428.324 (707.928.931)- Tang, giclmchung khoan kinh doanh 13 \

.;\- Tien IAivay da tra 14 (5.165.106.881) (1.673.138.667)

.~- Thue thu nh~p doanh nghi~p da nQp 15 (3.836.355.011) (2.995.409.293)- Tien thu khac tl) heat d()ng kinh doanh 16- Tien chi khac cho ho~t d()ng kinh doanh 17 (450.502.840) (522.690.550)LLI'uchuyen ti~n thuan til' ho,t d9n9 kinh

20 16.730.490.712 23.072.504.555doanhII. LLPUchuy~n ti~n tu. hOil't dQng dAu tLP

1 Tien chi d4 mua s~m, xay dl,l'ngTSC£) 21 (19.366.812.933) (3.116.036.715)· va cac tai san dai h~n khac

2 Tien thu tCrthanh Iy, nhLfQ'ngban22 96.100.000· TSC£)va cac tai san dai h~n khac

3 Tien chi cho vay, mua cac cOngCI,InQ' 23 (15.000.000.000)· clla dO'nvi khac

4 Tien thu hoi cho vay, ban I~i cac cOng24 7.000.000.000 228.894.802· CI,InQ'clla dO'nvi khac

5. T~n chi dau tLfg6p von vao dO'nvi khac 25 (25.000.000.000)

6 Tien thu IAicho vay, co t(fc va lQ'i 27 288.348.279 1.901.518.987· nhu~n dLfQ'CchiaLLI'uchuyen ti~n thuan til' ho,t t19n9

30 (37.078.464.654) (15.889.522.926)dau tLl'

Baocao tai chinh hQ'pnh~tnay phai dLfQ'CdQcchungv&i Banthuyetminhbao cao tai chinh hQ'pnh~tkem theo 10

CONG TY co PHAN Nl16'C SACH THAI NGUY~NT5 1, phU'~mgTrvng VU'O'ng,th~nh pho Thai Nguy~n, tinh Thai Nguy~n

BAo cAo LU'UCHUY~N TI~N Te HQ'PNHAT GIO'ANI~N DQ (ti'p theo)Theo phU'O'ngphap gian ti~pKy ke toan tli ngay 01/01/2020 den ngay 30/06/2020

Chi tieu

Mau s6 B 03a - DN/HN

Ma s6 Thuyetminh

f)cm vi tfnh: VND

TiP 01/01/2019den 30106/2019

TLP01/01/2020 den30/06/2020

III. LU'uchuy~n tit\n tLPhoat dCjngtai chinh

1. Ti~n yay ng!n han, dai han nhan dU'Q'c

2. T~n chi tra nQ'g6c yay3. T~n chi tra nQ'thu~ tal chlnh

4. C6 tllC, Igi nhuan da tra cho chu sa hQtu

LU'u chuy~n tlen thuAn til' hOfft (/{)ng talchinh

33

3435

36

7.622.950.940

(12.077.300.934) (4.111.029.172)

(2.000.000.000)

(6.111.029.172)40 (4.454.349.994)

LU'uchuy~n tit\n thuAn trong kY 60 (24.802.323.936) 1.071.962.467

Ti~n va tU'O'ngdllO'ng tit\n diu namAnh hU'angcua thay d6i ty gia hoi doai quyd5i ngo~i t~Ti~n va tU'O'ngdllO'ng tit\n cu6i ky

60

61

70

47.269.886.876 86.666.286.128

22.467.561.940 87.728.237.585

Nguyen Th] Thanh Minh

ThBi Nguyen, ngay 12 thllng 08 nsm 2020

K' toan trU'o.ng

Nguyen Minh PhU'O'ng

Bao cao tai chfnh hop nh~t nay phai dU'Q'cdQcchung v&i Ban thuyet rninh bao cao tai chfnh hQ'pnh~t kern theo 11

CONG TV cO PHAN NU'6'C S~CH THAI NGUYENTO 1, phU'cmg Tl1J'ngVU'O'ng,thanh ph6 Thai Nguyen, tlnh Thai Nguyen

BAN THUYET MINH BAo cAo TAl CHiNH HQ'PNHAT CHQN LQCCho ky k~ toan tll' ngay 01/01/2020 d~n ngay 30/06/2020 Mau 56 B 09a- DN/HN

1. £)~C £)IEMHO~T £)ONGCOA DOANH NGHlepHinh thCPc sa hLi'u vOn:Cong ty CO phan NU'ac sach Thai Nguyen, (sau day gQi t~t la "Cong ty") dU'Q'echuyendOi hinh thuc tll' Cong ty TNHH M¢t thanh vien Kinh doanh NU'ae sach Thai Nguyentheo Quy~t dinh 56 2691/Q£)-UBND ngay 22 thang 10 nam 2009 v~ vi~e phe duy~tphU'O'ng an cO phan hoa va chuyen dOi Cong ty TNHH M¢t thanh vien Kinh doanhNU'ae sach Thai Nguyen thanh Cong ty CO phan ella Oy ban nhan dan tinh ThaiNguyen. Giay eh(rng nhan dang ky kinh doanh 50 4600100109 thay dOi Ian th(r 05ngay 17 thang 05 narn 2018 v~ n¢i dung thay dOi n¢i dung dang ky Doanh nghi~p doSa K~ hoach va £)au tU' tinh Thai Nguyen cap.

Tru sa ehfnh ella Cong ty hi~n d~t TO 1, phU'cmg Trunq VU'O'ng, thanh phO ThaiNguyen, tinh Thai Nguyen.

VOn di~u I~ thuc gop theo Giay eh(rng nh~n dang ky kinh doanh ella Cong ty d~n nga¥30/06/2020 la 160.000.000.000 dOng, tU'O'ngdU'O'ng 16.000.000 cO phan, m~nh gia cophan 1O.OOOVND/eOphan.

CO'eau v6n di~u I~:

2

Oy ban nhan dan tinh ThaiNguyenCong ty COphan T~p doan QuOet~ £>ongACae cOdong khaeCQng

6.763.200

~\}<1?".

VOn di~u I~ Tyl~ CO(VND~ (%) CHNI67.632.000.000 42,27% P

VIE65.600.000.000 41,00% ~

~26.768.000.000 16,73%

160.000.000.000 100% .

STT1

CO dongSOcOphin

6.560.000

3 2.676.80016.000.000

Nganh nghA kinh doanh va hO\lt dQngchinh:

HOCiitd¢ng san xuat kinh doanh theo dang ky kinh doanh eua Cong ty bao gOm:

Khai thae, xU>Iy va eung cap nU'ae;

Kinh doanh bftt d¢ng san, quylm sli dl,mg d~t thu¢e ehu 50> hfru, chu sU>d",ng ho~c dithue;Kho bai va lU'ugiQ>hang hoa;HOCiitd¢ng dich v'" ho trQ'tn,rc ti~p cho v~n tai dU'cmgs~t va dU'cmgb¢;Cho thue xe co d¢ng cO';L~p d~t h~ thOng c~p, thoat nU'ac, 16sU'ai va di~u hOakhong khi;Xay dl,J'ngcong trinh ky thu~t dan d",ng khac (cong nghi~p, thuy lQ'i,cong trinh h~ t~ngky thu~t);L~p d~t h~ thOng di~n;Xay dl,J'ngnha cac 10Ciii;Xay dl,J'ngcong trinh dU'cYngs~t va dU'cYngb¢;HOCiitd¢ng tu v~n quan Iy (tU' v~n I~p dl,J'an dau tU', quan Iy dl,J'an dau tU' xay dl,J'ngcong trinh);Kil!m tra va phan tich ky thu~t (dich v'" ki~m dinh do IUcYngd6ng hOdo nU'ac);San xuAt khac chU'a duQ'c phan vao dau (ch~ t~o thi~t bi nganh nU'ac);Ban buon v~t Ii~u, thi~t bi I~p d~t khac trong xay dl,J'ng (ban v~t tU', thi~t bi nganhnU'ac);

Ban thuy6t minh Bao cao tai chfnh fa bCph~n khOngtach rai cua Bao cao tai chfnh hQ'pnhAt 12

CONG TV co PHAN NU'OC SACH THAI NGUYEN£)iachi: TO1, phU'cmgTrU'ngVu.O'ng,thanh phOThai Nguyen, tinh Thai NguyenBAN THUY~T MINH BAa cAo TAl CHiNH HQ'PNHAT CHQN LQC (Ti~p theo)Cho ky k~ toan tu ngay 01/01/2020 d~n ngay 30106/2020 Mau sOB 09a-DN/HN1. D~C DI~M HO~T DONG COA DOANH NGHlep (TI~P THEO)

Nganh ngh6 kinh doanh va hoat dQng ehinh (ti~p theo):Hoat dong cua cac phong kharn da khoa, chuyen khoa va nha khoa (hoat dong

cua cac benh vien, tram xa):Hoat dong ki~n true va tU'van ky thu~t c6 lien quan;

Chi ti~t: Khoan tharn do va khoan khai thac nuoc ngam; Khao sat dja hinh, dia chatcong trinh; Thi~t k~ he thOngcap, thoat nU'ac cong trinh dan dl,mg,cong nghiep, nongnghiep (nha xU'ong, tram, trai, kho, cong trinh ky thuat phu tro): Thi~t k~ dien congtrinh dan dl,lng, cong nghiep (nha xU'ong, kho, cong trinh ky thuat phu tro) , cong trinhdien nang (nha may dien, dU'cyngday tai dien, tr~m bi~n ap); Giam sat xay dl,l'ngcongtrinh dan dl,lng, cap thoat nU'ac,dU'cyngday va tr~m dien;

Dich Vl,lcham s6c va duy tri canh quan.Chu ky san xuat, kinh doanh thong thU'ang:Chu ky san xuat, kinh doanh thong thU'cyngcLlaCong ty dU'Q'cthl,l'chien trong thai giankhong qua 12 thang.

D,e di~m hO\it dQng ella doanh nghi~p trong ky k~ toan co anh hU'c,ng d~n baoeao iii ehinh

Gia blm nU'ac s~ch khu Vl,l'Ccac huyen do UBND tinh quy~t djnh thap hO'ngiathanh, khach hang sli dl,lngnU'acs~ch it nen chU'aphat huy h~t cong suat.K~t qua san xuat kinh doanh ky k~ toan tCrngay 01/01/2020 d~n 30106/2020 toanCong ty lai 5.304.628.966 d6ng lQ'inhu~n sau thu~. NhU'v~y n~u khong tinh k~tqua kinh doanh cLlacac xi nghiep Tr~i Cau, xi nghiep £)~i TCr,xi nghiep VONhai,Tr~m nU'ac s~ch Phu LU'O'ngva Xi nghiep kinh doanh nU'ac s~ch £)i~mThl,lYthik~t qua kinh khu Vl,l'CcOphan lai 8.755.070.758 d6ng lQ'inhu~n sau thu~. K~t quakinh doanh khu Vl,l'Ccac huyen 163.450.441.792 d6ng.Theo Bien ban hop lanh d~o lien nghanh v~ vi~c thOng nhat phU'O'ngan gia bannU'ac s~ch nam 2019 cLla Cong ty CO phan NU'ac s~ch Thai Nguyen ngay 16thang 01 nam 2019 t~i So Tai chinh tinh Thai Nguyen, Hoi nghj Lanh d~o liennganh g6m c6: £)~i dien So Tai chinh Thai Nguyen, Sa Xay dl,l'ngThai Nguyen, 'Cl,lCthu~ Thai Nguyen, So Lao dong thU'O'ngbinh va xa hoi tinh Thai Nguyen,Cong ty COphan NU'acs~ch Thai Nguyen. Hoi nghj da thao lu~n va di d~n thOngnhat: "SO16cLlakhu Vl,l'Ccac huyen ma UBND tinh giao Cong ty quan Iy, Hoi nghithOngnhat Ngan sach nha nU'acbu chi phi cho khu Vl,J'Cnay".Theo Cong van 50 14588/BTC-TCDN v~ viec giai quy~t cac van d~ tai chinh t~iCong ty cO phan nU'ac s~ch Thai Nguyen ngay 02/12/2019 cLla Bo Tai chinh gliiOy ban nhan dan tinh Thai Nguyen thi viec xli Iy kh6 khan cho Cong ty cOphannU'ac s~ch Thai Nguyen do 16cLlacac Xi nghiep nU'ac s~ch la dO'nvi chi nhanhcLlaCong ty cO phan t~i thj tran cac huYen, d~ nghj Oy ban nhan dfm tinh ThaiNguyen xem xet quy~t dinh thong qua chinh sach cap bu ho~c chinh sach h6 trQ'tCr ngan sach dia phU'O'ngtheo quy dinh khoan 8 £)i~u 51 Nghi dinh sO117/2007/N£)-CP ngay 17/7/2017 cLla Chinh phLl va Thong tU' lien tich sO75/2012ITTLT-BTC-BXD-BNNPTNN ngay 15/5/2012 cLla Bo Tai chinh, Bo Xaydl,J'ng,Bo Nong nghiep va Phat trilln nong nghiep Nong thon neu tren. £)~n thaidillm 30106/2020 Cong ty chU'anh~n dU'Q'cquy~t djnh cLla Oy ban nhan dan tinhv~ chinh sach cap bu ho~c chinh sach h6 trQ'tCrngan sach dja phU'O'ng.

Ban thuy~t minh BaDCaDtai chfnh /a b(Jph~n khOngtach rai cua BaDCaDtai chfnh hQ'pnhAt 13

GT~MHIKF1- NA

CONG TV cO PHAN NU'O'CS~CH THAI NGUYENDja chi: TO 1, phU'ong TrU'ng VU'O'ng,thanh phD Thai Nguyen, tinh Thai NguyenSAN THUY~T MINH sAo cAo TAl CHiNH HQ'PNHAT CHQN LQC (Tiip theo)Cho ky k~ toan tLl' ngay 01/01/2020 d~n ngay 30106/2020 Mau so B 09a-DN/HN

CAu true doanh nghi~p:Cac dan vi, xi nghi~p trltc thuQc Cong ty bao gOm:- Chi nhanh xi nghi~p kinh doanh nuoc sach Thai Nguyen Cong ty CO phfin NU'acsach Thai Nguyen

Dja chi: TO 1, phU'CrngTrU'ng VU'O'ng,thanh Pho Thai Nguyen, tTnhThai Nguyen,Vi~t NamMa so: 4600100109-003

- Chi nhanh xi nghi~p nuoc sach Tuc Duyen Cong ty CO phfin NU'ac sach Thai NguyenDja chi: TO 1, phU'CrngTrU'ng VU'O'ng,thanh pho Thai Nguyen, tinh Thai Nguyen,Vi~t NamMa so: 4600100109-006

- Chi nhanh xi nghi~p nuoc sach Trai Cau Cong ty CO phan Nuoc sach Thai NguyenDja chi: to 14, thj trfm Trai Cau, huy~n Dong Hy, tlnh Thai Nguyen, Vi~t NamMa so: 4600100109-007

- Chi nhanh xi nghi~p nuoc sach Di;li TLl' Cong ty CO phfin Nuoc sach Thai NguyenDja chi: Xorn DOng TrOng, xa Hung SO'n, huy~n Di;li TLl', tinh Thai Nguyen, Vi~tNamMa so: 4600100109-008

- Chi nhanh xi nghi~p nuoc sach VO Nhai Cong ty CO phan NU'ac Si;lchThai NguyenDja chi: Pho Thai Long, thj Tran Dinh Ca, huy~n VO Nhai, tinh Thai Nguyen, Vi~tNamMa so: 4600100109-011

- Chi nhanh xi nghi~p kinh doanh nU'ac Si;lchDi~m Thl,ly - Cong ty CO phfin NU'ac Si;lchThai Nguyen

Dja chi: Xom Thanh L~p, xa HOng Ti~n, huy~n PhO Yen, tinh Thai Nguyen. Ma so: 4600100109-012

- Chi nhanh xi nghi~p san xuat nU'ac Si;lch Song Cong - Cong ty nU'ac Si;lch ThaiNguyen

Dja chi: TO 5, phU'ong LU'O'ngChau, thi xa Song Cong, tinh Thai Nguyen, Vi~tNamMa s6: 4600100109-010

- Chi nhanh xi nghi~p thi cong xay lap cong trinh Cong ty CO phfin NU'ac Si;lch ThaiNguyen

Dja chi: TO 1, phU'CrngTrU'ng VU'O'ng,thanh pho Thai Nguyen, tinh Thai Nguyen,Vi~t NamMa s6: 4600100109-002

Cong ty con gOm:Cong ty TNHH Friend, von di~u I~ 1.000.000.000 dOng, ty I~ sa hCl'u 100% von

di~u I~.- Cong ty TNHH Xay dl,l'ng cong trinh NU'ac Si;lch Thai Nguyen, von di~u I~

3.000.000.000 dOng, ty I~ sa hCl'u100% von di~u I~.Cong ty lien kit g6m:- Cong ty CP Doico Vi~t Nam, von di~u I~ 280.000.000.000 dOng, ty I~ sa hCl'utren

dang ky kinh doanh la 42% von ghi tren dang ky kinh doanh. Von thl,l'c gop t<;lithoidi~m 30106/2020 la 83.500.000.000 VND, chi~m ty I~ 29,82% von di~u I~.

2. CO so' L~P sAo cAo TAl CHiNH HQ'PNHAT

ChuAn mltC K6 toan va chi dQK6 toan

Bao cao tai chinh hQ'P.nhat giCl'anien do kem theo dU'Q'ctrinh bay bang DOng Vi$t Nam(VND), theo nguyen tac gia goc va phu hQ'p vai Chuan ml,l'CK~ toan, Ch~ do K~ toanDoanh nghi~p Vi$t Nam (Thong tU' 202l2014m-BTC ngay 22/12/2014 cLia So Tai

Ban thuyet minh Bao cao tai chlnh la b(Jph$n khOngtach rai cua Bao cao tai chlnh h(),pnhAt 14

-- - - ---------

CCNG TV co PHAN NU'OC S~CH THAI NGUYEN£>iachi: TO1, phU'angTrunq VU'O'ng,thanh phOThai Nguyen, tinh Thai NguyenBAN THUYET MINH BAo cAo TAl CHiNH HQ'PNHAT CHQN LQC (Titip theo)Cho ky k~ toan tLl'ngay 01/01/2020 d~n ngay 30106/2020 Mau sOB 09a-DN/HN

chinh hU'ang dan phU'O'ngphap I~p va trinh bay bao cao tai chinh hop nhat) va cacquy dinh phap Iy co lien quan d~n vi~c I~pva trinh bay Bao cao tai chinh tal Vi~t Nam.Bao cao tai chinh hop nh~t cho ky k~ toan tLl'ngay 01/0112020 d~n ngay 30106/2020dU'Q'cI~p nh~m rnuc dich dap ung yeu cau v~ quan Iy cua cac CO dong, H¢i dOngQuan tri, Ban T6ng giam dOcCong ty va cong bOthong tin tren th] trU'ang chung khoanban hanh kern theo Thong tU'sO155/20151TT-BTC ngay 06/10/2015 cua B¢ tai chinh.Bao cao tai chinh hop nh~t giCranien d¢ bao gOmBao cao tai chinh rieng giCranien d¢cLlaCong ty COphan NU'acSi;lchThai Nguyen (Cong ty me), Cong ty TNHH Xay dl,mgCong trinh NU'ac SCilchThai Nguyen ~Congty con) va Cong ty TNHH Friend (Cong tycon). Cong ty con la dO'nvi chiu Sl,l'kiem soat cLlaCong ty me. Sl,I'ki~m soat tOntCilikhiCong ty me co kha nang trl,l'Cti~p hay gian ti~p chi phOi cac chinh sach tai chinh vahOCiltd¢ng cLlaCong ty con d~ thu dU'Q'ccac lQ'iich kinh t~ tLl'cac hOCiltd¢ng nay. Khidanh gia quy~n ki~m soat co tinh d~n quy~n bi~u quy~t ti~m nang hi~n dang co hi~uIl,I'chay se dU'Q'cchuy~n dOLBao cao tai chinh cLlaCong ty con se dU'Q'ctOnghQ'ptLl'ngay Sl,l'ki~m soat b~t dau hieu Il,I'ccho d~n ngay k~t thuc hi~u Il,I'ck.i~msoat. TrongtrU'ang hQ'pchinh sach k~ toan cLlaCorig ty con khac vai chinh sach k~ toan ap dl,lngthOng nh~t vai Cong ty me thi Bao cao tai chinh giCranien d¢ cLlaCong ty con se conhCrngdi~u chi'nhthich hQ'ptrU'ac khi SLrdl,lngd~ I~p Bao cao tai chinh hQ'pnh~t giCranien d¢.

Khoan dau tU'vao cac cong ty lien k~t la Cong ty COphan Doinco Vi~t Nam tren Baocao hQ'pnh~t dang dU'Q'cphan anh theo PhU'O'ngphap vOnchLlso hCru.LQ'iich cOdong khong ki~m soat dU'Q'ctrinh bay trong Bang can dOik~ toan hoopnhatthanh m¢t chi tieu rieng thu¢c phan vOnchLlso hCrucLlaCong ty. Phan so hCrucLlacOdong khong ki~m soat trong Bao cao k~t qua kinh doanh hQ'pnh~t cLlaCong ty cOng ~~~phai dU'Q'ctrinh bay thanh chi' tieu rieng bi~t trong Bao cao k~t qua hOCiltd¢ng kinhdoanh hQ'pnhat. LQ'iich clla cOdong khong ki~m soat trong gia tri tai san thuan cLla ~!.cac Cong ty con hQ'pnh~t bao gOm: LQ'iich cOdong khong ki~m soat tCilingay mua /IdU'Q'cxac dinh theo gia tri hQ'pIy tai san thuan clla con~ ty con tCilingay mua, lQ'iich cOdong khong ki~m soat trong Sl,l'bi~n d¢ng clla tOng von chll so hCruk~ tll ngay muad~n dau ky bao cao va lQ'iich cOdong khong ki~m soat trong Sl,l'bi~n d¢ng clla tOngvOnchll so hCruphat sinh trong ky bao cao. Cac khoan 16 phat sinh tCilicong ty con phaidU'Q'cphan bOtU'O'ngung vai phan so hCrucLlacOdong khong ki~m soat, k~ ca trU'anghQ'psO 10 do Ian hO'nphan so hCrucLlacOdong khong ki~m soat trong tai san thuanclla cong ty con.

3. NAM TAl CHiNH, DO'N VI TI~N Te sli DVNG TRONG KE ToAN .Nam tai chinh cLla Cong ty b~t dau tLl' ngay 01/01 va k~t thuc vao ngay 31/12 namdU'O'ng.lich.Bao cao tai chinh hQ'pnh~t giCranien d¢ kem theo clla Cong ty dU'Q'cI~pcho ky k~ toan tll ngay 01/01/2020 d~n ngay 30106/2020.

£>O'nvi ti~n t~ SLrdl,lngtrong k~ toan la dOngVi~t Nam (VND).

4 TOM TAT cAc cHiNH SACH KE ToAN QUAN TRQNG

Cong ty thl,l'Chi~n hCilChtoan t~p trung tCiliPh6ng K~ toan tai chinh, Ban quan Iy dl,l'an£>autU'xay dl,l'ng(sau day gQi la "Ban quan Iy") hCilChtoan theo ch~ d¢ k~ toan cLlaChLldau tU'.

Sau day la nhCrngchinh sach k~ toan quan trQngdU'Q'cCong ty ap dl,lng trong vi~c I~pBao cao tai chinh hQ'pnhat giCranien d¢ nay.

4.1. l160ctinh k6 toan

Vi~c I~p va trlnh bay Bao cao tai chinh hQ'pnhat giCranien d¢ cho ky k~ toan tll ngay01/01/2020 d~n ngay 30106/2020 cLlaCong ty tuan thll theo cac Chuan ml,l'cK~ toanVi~t Nam, Ch~ d¢ K~ toan Doanh nghi~p Vi~t Nam, yeu cau Ban TOnggiam dOcphai

Ban thuyet minh Bao cao tai chfnh la b(Jph(m khOngtach rai cua Bao cao tai chfnh h(),pnMt 15

CONG TV cO PHAN NU'C1CS~CH THAI NGUYENf)ja chi: TO 1, phU'O'ngTrU'ng VU'O'ng,thanh ph6 Thai Nguyen, tinh Thai NguyenBAN THUYI:T MINH BAo cAo TAl CHiNH HQ'P NHAT CHQN LQC (Ti6p theo)Cho ky k~ toan tlr ngay 01/01/2020 d~n ngay 30106/2020 M~u s6 B 09a-DN/HN

co nhCrng U'O'ctinh va gia djnh anh hU'ang d~n s6 li(lu bao cao v~ cong nc, tai san vavi(lc trinh bay cac khoan cong no va tai san ti~m tang tal ngay k~t thuc ky k~ toan cOngnhU' cac s6 li(lu bao cao v~ doanh thu va chi phi trong suet ky k~ toano K~t qua hoatdong kinh doanh thuc t~ co thil khac vO'i cac U'O'ctinh, gia djnh d~t ra.

4.2. TiAn va cac khoan tlJ'O'ng dlJ'O'ng tiin

Ti~n va cac khoan tU'O'ngdU'O'ngti~n bao gOm ti~n m~t tal quy, ti~n glri ngan hang, cackhoan dau tU' ng~n hi;ln ho~c cac khoan dau tU' co kha nang thanh khoan cao. Cackhoan co kha nang thanh khoan cao la cac khoan co kha nang chuyiln dOi thanh cackhoan ti~n m~t xac djnh trong thO'i gian khong qua 03 thang va it rui ro lien quan d~nvi(lc bi~n dong gia trj chuyilri dOi cua cac kh6an nay.

4.3. NV phai thu

Cac khoan phai thu trinh bay trong Bao cao tai chinh hO'p nh~t giCra ni€m do theo gia trjghi sO phai tnu tlr khach hang cua Cong ty va cac khoan phai thu khac cong vO'i dl,l'phong nO'phai thu kho dol. Ti;li thO'i di~m bao cao, n~u:

- Khoan phai thu co thO'i gian thu hOi ho~c thanh toan dU'O'i 1 nam (ho~c trong motchu ky san xu~t kinh doanh) dU'O'cphan 10i;lila Tai san ng~n hi;ln;

- Khoan phai thu co thO'i gian thu hOi ho~c thanh toan tren 1 nam (ho~c nhi~u hO'nmot chu ky san xu~t kinh doanh) dU'O'cphan 10i;lila Tai san dai hi;ln.

DI,I' phong nO' phai thu kho doi th~ hi(ln ph€m gia trj dl,l' ki~n bj tOn th~t do cac khoanphai thu khong dU'O'ckhach hang thanh toan phat sinh d6i vO'i s6 dU' cac khoan phaithu VaGngay k~t thuc ky k~ toano

DI,I' phong nO' phai thu kho doi dU'O'ctrich I~p cho nhCrng khoan phai thu da qua hi;lnthanh toan tlr sau thang tra len ho~c cac khoan phai thu ma khach nO'kho co kha nangthanh toan do bi thanh Iy, pha san hay cac kho khan tU'O'ngtl,l' (khong bao gOm nhCrngkhach hang da qua hi;ln tren nhU'ng dang ti~n hanh thanh toan ho~c co cam k~t thanhtoan trong thO'i gian to'i).

01,1' phong nO' phai thu kho doi dU'O'c trich I~p theo quy dinh ti;li Thong tU' s648/20191TT-BTC ngay 08 thang 08 nam 2019 cua BOTai chinh v~ "HU'O'ngd~n ch~ dOtrich I~p va Slr dl,lng cac khoan dl,l' phong giam gia hang tOn kho, tOn th~t cac khoandau tU' tai chinh, nO' phai thu kho doi va bao hanh san ph~m, hang hoa, cong trinh xayI~p ti;li doanh nghi~pn.

4.4. Hang tOn kho

Hang tOn kho dU'O'cxac djnh theo gia g6c. TrU'O'ng hO'p gia trj thuan co th~ thl,l'c hi(lndU'O'cnho hO'n gia g6c thi ghi nh~n theo gia trj thuan co th~ thl,J'c hi(ln dU'O'c.Gia g6ccua hang tOn kho bao gOm cac khoan chi phi d~ co dU'O'chang tOn kho a dia di~m vatri;lng thai hi(ln ti;li, bao gOm: gia mua, cac 10i;lithu~ khong dU'O'choan li;li, chi phi v~nchuy~n, b6c x~p, bao quan trong qua trinh mua hang, hao hl,lt djnh muc, va cac chi phikhac co lien quan trl,J'cti~p d~n vi(lc mua himg tOn kho.

Cong ty ap dl,lng phU'O'ng phap ke khai thU'O'ngxuyen d~ hi;lCh toan himg tOn kho. Giaxu~t cua hang tOn kho dU'O'ctinh theo phU'O'ngphap binh quan gia quy~n thang.

Dl,J'phong giam gia hang tOn kho (n~u co) cua Cong ty dU'O'ctrich I~p khi co nhCrngbang chung tin c~y v~ Sl,J'suy giam cua gia trj thuan co th~ thl,J'chi(ln dU'O'cso vai gia

Ban thuy~t mif1h Bao cao tai chfnh la bQph~n kh6ng tach roi cila Bao cao tai chfnh h(),pnh~t 16

CONG TV co PHAN NU'OC SACH THAI NGUYENf)ja chi: TO 1, phU'cmg TrU'ng VLfO'ng, thanh pho Thai Nguyen, tinh Thai NguyenSAN THUYET MINH sAo cAe TAl CHiNH HQ'PNHAT CHQN LQC (Ti~p theo)Cho ky k~ toan tLPngay 01/01/2020 d~n ngay 30106/2020 M~u s6 B 09a-DN/HN

g6c cua hang tOnkho. Gia trl thu~n co th~ thl,l'chi~n dU'Q'cxac djnh b~ng gia ban U'cYctinh tru cac chi phi d~ hoan thanh cung chi phi ti~p thl, ban hang va phan ph6i phatsinh. 5l)' tang hoac giam khoan dl)' pheng giam gia hang tOnkho dU'Q'chach toan vaogia v6n hang ban trong kyo

Dl)' pheng giam gia hang tOn kho dU'Q'ctrich I~p theo quy dinh tal Thong tU' s64B/2029/TT-BTC ngay OB thang OB nam 2019 cua BOTal chinh v~ "HU'cYngdan ch~ dotrich I~p va sli dl,mg cac khoan dl)' pheng giam gia hang tOn kho, tOn that cac khoand~u tu tai chinh, nQ'phai thu kho dei va bao hanh san ph~m, hang hoa, cong trinh xayI~p t~i doanh nghi~p

4.5. Tai san ca djnh va khau hao tai san ca djnh:

Tai san c6 djnh dU'Q'cphan anh theo nguyen gia va gia trj hao men luy k~.

4.5.1 Tid san co t1jnh hCPuhinh

Nguyen gia tai san c6 djnh hCruhinh bao gOmgia mua va nhCrngchi phi co lien quantrl)'c ti~p d~n vi~c dU'atai san vao tr~ng thai san sang sli dl,mg.Nguyen gia tai san c6dinh hCruhinh do tl)' lam, tl)' xay dl)'ng bao gOmchi phi xay dl)'ng, chi phi san xuat thl)'ct~ phat sinh cong chi phi I~p d~t va ch~y thli. Cac chi phi nang cap tai san c6 djnh hCruhinh dU'Q'cv6n hoa, ghi tang nguyen gia tai san c6 djnh; cac chi phi bao tri, slia chCradU'Q'ctinh vao k~t qua ho~t dong kinh doanh trong nam. Khi tai san c6 djnh hCruhinhdU'Q'cban hay thanh Iy, nguyen gia Va gia trj hao men luy k~ dU'Q'cxoa sOva bat ky cackhoan lai 10 nao phat sinh do thanh Iy tai san c6 dinh hCruhinh d~u dU'Q'ch~ch toanvao k~t qua ho~t dong kinh doanh.

,NG 1ftlEM f·)KI~TNI

Khau hao T5Cf) hCruhinh dU'Q'ctinh theo phU'O'ngphap dU'ang th~ng, ap dl,mgcho tatca cac tai san theo ty I~ dU'Q'ctinh toan d~ phan bOnguyen gia trong su6t thai gianU'cYCtinh sli dl,mgva phu hQ'pvcYihU'cYngd~n t~i Thong tU' s6 45/20131TT-BTC ngay25/04/2013 cua BOTai chinh v~ vi~c hU'cYngd~n Ch~ dOquan Iy, SLr dl,mgva trich khauhao tai san c6 djnh, Thong tU's6 147/2016/TT-BTC ngay 13/10/2016 slia dOi,bOsungmot s6 di~u cua Thong tU' s6 45/20131TT-BTC va Thong tU' s6 2B/2017/TT-BTC ngay12/04/2017 slia dOi,bOsung mot s6 di~u cua Thong tU's6 45/20131TT-BTC.

Thai gian trich khau hao tai san c6 djnh hCfuhinh cua cong ty nhU'sau:

LOfji tai san ThiYigian sUr dlJng. (nam)

10 - 50

OB. - 1510 - 30

05 -1005

06

- Nha clia, v~t ki~n truc

- May moc, thi~t bj

- PhU'O'ngti~n v~n tai, truy~n dan- Thi~t bi, dl,mgCl,Jquan Iy- Tai san c6 djnh khac

- Cay lau nam, suc v~t lam vi~c va cho san pham

Ban thuyet minh Bao cao tai chinh la b(Jph~n khOngtach roi cua Bao cao tai chinh hQ'pnMt 17

CONG TV co PHAN NU'OC SACH THAI NGUYENf)ia chi: TO1, phU'angTrunq Vu,O'ng,thanh pho Thai Nguyen, tlnh Thai NguyenBAN THUYET MINH BAo cAe TAl CHiNH HQ'PNHAT CHQN LQC (Ti~p theo)Cho ky k~ toan tu ngay 01/01/2020 d~n ngay 30106/2020 M~u so B 09a-DN/HN4.5.2 Tilj san cd djnh va hinh

Nguyen gia tai san co dinh vo hinh bao g6m gia mua va cac chi phi true ti~p lien quand~n vi~c chuan bl dll dU'atai san vao tn;mgthai san sang SLrdl,mg.cac chi phi nangcap tal san dU'oocv6n hoa vao nguyen gia tai san c6 djnh; cac chi phi khac duoc tinhvao k~t qua hoat dong kinh doanh trong kyoKhi tai san co dinh vo hinh dU'oocban haythanh Iy, nguyen gia va gia tri hao men lOyk~ dU'oocxoa sOva bat ky cac khoan lai 10nao phat sinh do thanh Iy tai san co dinh vo hinh d~u dU'oochach toan vao k~t qua hoatdong kinh doanh.

Khau hao TSCf) vo hinh dU'ooctinh theo phU'O'ngphap dU'ang th~ng, ap dl,mgcho tatca cac tai san theo ty I~ dU'ooctinh toan dll phan bO nguyen gia trong su6t thai gianU'oc tinh SLrdl,mgva phu hoopvoi hU'ong d~n tc;liThong tU' so 45/20131TT-BTC ngay25/04/2013 cLlaBOTai chinh v~ vi~c hU'ongd~n Ch~ dOquan Iy, SLrdl,lngva trich khauhao tai san co dinh. Thong tU'so 147/20161TT-BTC ngay 13/10/2016 sLradOi,bOsungmot so di~u cLlaThong tU' so 45/20131TT-BTC va Thong tU' s6 28/20171TT-BTC ngay12/04/2017 sLradOi,bOsung mot so di~u cLlaThong tU's6 45/20131TT-BTC.Thai gian trich khau hao tai san c6 dinh vo hinh cLlacong ty nhU'sau:

Phan m~m k~ toan 05 namPhan m~m quan Iy hoa dO'ndi~n tLr 05 nam

~ )',

"IV HAN

4.6. Chi phi xAy d\l'ng cO'ban da dang

Chi phi xay dl,l'ngcO'ban dO>dang bao g6m cac khoan chi phi dau tU'hinh thanh tai s~nc6 dinh (chi phi mua siim tai san c6 dinh, dau tU'xay dl,l'ngcO'ban) va chi phi sLrachCratai san co dinh con chU'ahoan thanh tc;lingay k~t thuc nam tai chinh. Chi phi xay dl,l'ngcO'ban dU'oocghi nh~n theo gia g6c. Tai san sau khi k~t thuc qua trinh dau tU'se dU'ooctrich khau hao giong nhU'cac t~i san co dinh khac, biit dau tu khi tai san dU'oocdU'avaoSLrdl,lng.

4.7. Chi phi tra trllac

Chi phi tra trooc ngiin hf)n: La cac IOc;lichi phi tra trU'oc n~u chi lien quan d~n nam taichinh hi~n tc;lithi dU'O'cghi nh~n vao chi phi san xuat kinh doanh trong nam tai chinh.

Chi phi trcl trU'oc ngiin hc;lncLlacong ty la cong CI,I,dl,lngCI,Icha phfm bOo

Chi phi tra t11.J'&cdai hf)n: La cac IOc;lichi phi thl,l'c t~ da phat sinh nhU'ngco lien quand~n k~t qua hOc;ltdong san xuat kinh doanh cLlanhi~u nien dQk~ toano

Chi phi tra trU'ocdai hc;lncLlacong ty la cong CI,I,dl,lngCI,Ixuat dung co gia tri Ion.

Cong ty tinh va phan bOchi phi tra trU'oc dai hc;lnvao chi phi san xuat kinh doanh canCLrvao tinh chat, mLrcdo tung IOc;lichi phi dll chon phU'O'ngphap va tieu thLrcphan bOtu 02 d~n 03 nam. Rieng d6ng h6 nU'ocdU'oocphan bO5 nam theo phU'O'ngan gia banda dU'oocUBND tinh phe duy~t.

4.8. NQ'phai traCac khoan nO'phai tra dU'oocghi nh~n theo gia goc, bao g6m:- Phai tra ngU'ai ban la cac khoan phai tra mang tinh chat thU'O'ngmc;liphat sinh tu giaodich mua hang hoa, dich VI,I;- Phai tra khac bao g6m cac khoan phai tra khong mang tinh chat thU'O'ngmc;li,khonglien quan d~n giao dich mua ban hang hoa, dich VI,I.

Ban thuytJtm;nh Bao cao ta; chfnh /a bo ph~n khOngtach ra; cua Bao cao ta; chfnh hqp nhAt 18

CONG TV co PHAN NU'OC SACH THAI NGUYENDia chi: TO'1, phU'angTrU'ngVu.O'ng,thanh pho Thai Nguyen, tinh Thai Nguyen'BAN THUYET MINH BAo cAo TAl CHiNH HQ'PNHAT CHQN LQC (Ti~p theo)Cho ky k~ toan tLl'ngay 01/01/2020 d~n ngay 30106/2020 Mau so B 09a-DN/HN4.9. Chi phi di vay va vOn hoa cac khoan chi phi-di vay

Chi phi di vay lien quan trvc ti~p d~n vi~c mua, d~u tU'xay dl,l'nghoac sah xu~t nhiingtal san c~n m¢t thai gian tU'O'ngdoi dai d~ hoan thanh dU'a vao sLi'dl,lng hoac kinhdoanh dU'Q'cc¢ng vao nguyen gia tai san cho d~n khi tai san do dU'Q'cdU'avao sLi'dunq hoac kinh doanh. Cac khoan thu nh~p phat sinh tLl' viec d~u tu tarn thai cackhoan yay dU'Q'cghi giam nguyen gia tal san co lien quan.

Cac chi phi lai yay khac dU'Q'cghi nhan vao Bao cao K~t qua hoat d¢ng kinh doanh khiphat sinh.

4.10. Chi phi phai tra

Cac khoan phai tra phat sinh do mua hang hoa, djch VI)da nh~n dU'Q'ctLl'nha cung c~pva dU'Q'Cghi nh~n vao chi phi san xu~t kinh doanh cua ky bao cao nhU'ngchU'ac6 hoadO'n,ho~c chU'aco d~y du hOsO'tai Ii~u k~ toano

4.11. VOn chu sa hfi'u

Von d~u tU'cua chu sa hiiu dU'Q'cghi nh~n theo so von thl,l'cgop cua chu sa hiiu.

Cong ty chia cOt(J'ctren lQ'inhu~n cua khu Vl,l'CcOph~n hoa.

Cac quy dl,l'trii thu¢c von chu sa hiiu dU'Q'ctrich I~p tLl'lQ'inhu~n sau thu~ chU'aphanphoi theo nghj quy~t cua £)~ih¢i cOdong.

LQ'inhu~n sau thu~ chU'a phan phoi la so lQ'inhu~n tLl' cac ho~t d¢ng san xu~t kinhdoanh cua Cong ty sau khi trLl'cac khoan dillu chinh do ap dl,lng hOito thay dOichinhsach k~ toan va dillu chinh hOito sai sot trQngy~u cua cac nam trU'&c.

4.12. Doanh thu

Doanh thu dU'Q'cghi nh~n khi k~t qua giao djch dU'Q'cxac dinh m¢t cach dang tin c~yva Cong ty c6 kha nang thu dU'Q'clQ'iich kinh t~ tLl'giao dich nay.

(i) Doanh thu ban hang dU'Q'cghi nh~n khi ph~n I&n rui ro va lQ'i ich gan lilln v&iquylln sa hiiu hang hoa da dU'Q'cchuy~n giao cho ngU'ai mua va hang hoa dadU'Q'cgiao cho ngU'aimua va dU'Q'Cch~p nh~n cua khach hang.

(ii) Doanh thu xay dl,l'ng dU'Q'cghi nh~n tU'O'ng(J'ngv&i ph~n cong vi~c da hoanthanh dU'Q'ckhach hang xac nh~n trong ky, khi Cong ty dam bao thu dU'Q'clQ'iichtLl'hQ'pdOngxay dl,Pngva chi phi d~ hoan thanh ph~n cong viec da hoan thanht~i thai di~m I~p Bao cao tai chinh hQ'pnh~t dU'Q'ctinh toan m¢t cach tin c~y.

(iii) Doanh thu cung c~p dich VI)dU'Q'cghi nh~n khi ph~n I&n rui ro va lQ'iich da dU'Q'cchuy~n giao cho khach hang, djch VI,Ida dU'Q'ccung c~p va dU'Q'ckhach hangch~p nh~n.

(iv) Doanh thu ho~t d¢ng tai chinh bao gOmdoanh thu pMt sinh tLl'lai tilln gLi'i,lai tillncho yay, va cac khoan doanh thu hOGitdong tai chinh khac. Lai tilln gLi'i,lai tilln yaydU'Q'cxac djnh tren cO'sa dOntich, dU'Q'cxac dinh tren so dU'cac khoan tilln gLi'ivalai su~t ap dl,lng.

(v) Lai tLl'cac khoand~u tU'dU'Q'cghi nh~nkhi Cong ty c6 quylln nh~n khoan lai.

Ban thuy~t minh Bao cao tai chfnh /a bo ph(m khOngtach rai cua Bao cao tai chfnh hr;YpnhAt 19

CONG TV co PHAN NU'OC SACH THAI NGUYENDja chi: TO1, phU'angTrU'ngVu.O'ng,thanh ph6 Thai Nguyen, tinh Thai NguyenBAN THUYET MINH BAo cAo TAl CHiNH HQ'PNHAT CHQN LQC (Ti6p theo)Cho ky k~ toan tll ngay 01/01/2020 d~n ngay 30106/2020 Mau s6 B 09a-DN/HN4.13. Chi phi ho~t dQng tai chinh

Chi phi hoat dong tai chlnh cua Cong ty bao gOmcac khoan chi phi lai ti~n yay, chi phicho hoat dong lien doanh phat sinh trong nam tai chinh, chi phi lai cham nep v~ cOphan hoa. Trong do chi phi lai ti~n yay la gem lai yay phai tra trong narn cua cac khoanyay ngan han va dal han cua Cong ty.

4.14. Chi phi ban hang va Chi phi quan Iy doanh nghi~p

Chi phi ban hang phan anh cac chi phi thuc t~ phat sinh trong qua trinh ban san ph~m,hang h6a, cung cap dich VI,J, bao gOmcac chi phi nhan vien, khau hao TSCD, chi phibao dU'cyngva cac chi phi ban hang khac.

Chi phi quan Iy doanh nghi~p phan anh cac khoan chi phi quan Iy chung cua Cong ty,gOmcac khoan chi phi ti~n IU'O'ngcua bo ph~n quan Iy doanh nghi~p, bao hi~m xa hOi,bao hi~m y t~, kinh phi cong doan, bao hi~m that nghi~p cua nhan vien quan Iy doanhnghi~p, chi phi v~t Ii~u van pheng, cong CI,J lao dong, khau hao tai san c6 djnh dungcho quan Iy doanh nghi~p, thu~ mon bai, khoan dl,J'pheng phai thu kh6 dei, dich VI,Jmua ngoai va chi phi bang ti~n khac.

4.15. Thu6

Thu~Gill trj gia tang (GTGT):

Doanh thu cung cap nU'6'cchiu thu~ suat 5%; doanh thu hQ'pdOngxay dl,J'ngthu~ suat10%; thu~ suat cae djch VI,J khac la 10%.

Thu~Thunh~pDoanhnghi~p (TNDN):

Thu~ thu nhap doanh nghi~p (n~u c6) th~ hien tOnggia tri cua s6 thu~ phai tra hi~n t~iva s6 thu~ hoan I~i.

s6 thu~ hi~n t~i phai tra dU'Q'ctinh dl,l'atren thu nh~p chiu thu~ trong nam cua khu Vl,J'Cda COphan h6a cua Cong ty. Thu nh~p chiu thu~ khac v6'i lQ'inhu~n thuan dU'Q'ctrinhbay tren Bao cao K~t qua ho~t dong kinh doanh vi khong bao gOmcac khoan thu nh~phay chi phi tfnh thu~ ho~c dU'Q'ckhau trll trong cac nam khac (bao gOmca 10 mangsang, n~u c6) va ngoai ra khong bao gOm cac chi tieu khong chiu thu~ ho~c khongdU'Q'ckhau trll. Thu~ thu nhap doanh nghi~p dU'Q'ctinh theo thu~ suat c6 hi~u h,J'ct~ingay k~t thuc nam tai chinh la 20% tinh tren thu nh~p chju thu~.

Vi~c xac dinh thu~ thu nhap cua Cong ty can c(J'vao cac quy djnh hi~n hanh v~ thu~.Tuy nhien, nhiing quy dinh nay thay dOitheo tllng thai ky va vi~c xac dinh sau cung v~thu~ thu nhap doanh nghi~p tuy thuoc vao k~t qua ki~m tra cua cO'quan thu~ c6 th~m

).quyen.

Thu~tai nguyen

Cong ty thl,J'chi~n ke khai va nop thu~ tai nguyen d6i v6'i nU'6'ethien nhien dung eho sanxuat nU'6'cs~ch - nU'6'cm~t va nU'6'cdU'6'idat theo quy~t djnh s6 45/2019/Q8-UBNDngay 20/1212019 v~ vi~c ban hanh bang gia tinh thu~ tai nguyen nam 2020 tren dja bantinh Thai Nguyen.

Phi bao v~mo; trwngCong ty thl,J'c hi~n ke khai va nop phi bao ve moi trU'ang theo Nghj dinh s6154/2016/ND-CP ban hang ngay 16/11/2016. Theo d6, Cong ty nop 95,5% s6 phi baove moi trU'ang cho Ngan sach nha nU'acva giii I~i 4,5% s6 phi t~i Cong ty.

Cac lo~i thu~ khac dU'Q'cap dl,Jngtheo cac luat thu~ hi~n hanh t~i Viet Nam.

Ban thuytJtminh Bao cao tai chfnh la b(>ph~n khOngtach rai cua Bao cao fai chfnh hr,p nMt 20

~",,\~'?- CO.AGH NI

~~

CONG TV co PHAN NU'O'C SACH THAI NGUYEN£)ja chi: TO 1, phU'cyngTrU'ng Vu.O'ng, thanh pho Thai Nguyen, tinh Thai Nguyen

SAN THUYET MINH sAo cA.o TAl CHiNH HQ'P NHAT CHQN LQC (Ti~p theo)Cho ky k~ toan tli' ngay 01/01/2020 d~n ngay 30106/2020 Mau so B 09a-DN/HN4.16. Cong c\I tai chinh

Ghi nh~n ban diu

Tal san tai chinh: Tal ngay ghi nhan ban dflu, tal san tal chinh dU'O'cghi nh~n theo giag6c cong cac chi phi giao dlch co liem quan true ti~p d~n viec mua s~m tal san talchinh do. Tal san tai chinh cua Cong ty bao gbm ti~n, cac khoan tU'O'ng dU'O'ngti~n,cac khoan phai thu khach hang, phai thu khac, cac khoan ky quy, cac khoan dflu tU' taichinh va cac cong CI,Ital chinh phai sinh.

Cong no tal chinh: Tal ngay ghi nhan ban dflu, c6ng no tai chinh dU'O'cghi nhan theo giagoc C¢ng cac chi phi giao djch co lien quan tn,rc ti~p d~n vi$c phat hanh cong nO'tai chinhdo. Cong nO'tai chinh clla Cong ty bao gbm cac khoan phai tra ngU'CYiban, phai tra khac,cac khoan chi phi phai tra, cac khoan nO' thue tai chinh, cac khoan yay va cong CI,Itaichinh phai sinh.

£)anhgia I{li sau lin ghi nh~n ban diu

Hien tl;li, chU'a co quy dinh v~ danh gia Il;Iicong CI,Itai chinh sau ghi nh~n ban dflu.

4.17. Cac ben lien quan

Viec trinh bay moi quan he vai cac ben lien quan va cac giao dich giCra doanh nghiepvai cac ben lien quan dU'O'cthl,J'chien theo Chuan ml,J'CK~ toan Viet Nam so 26 "Thongtin v~ cac ben lien quan" dU'O'cban hanh va cong bo theo Quyllt dinh so 234/2003/Q£)­BTC ngay 31 thang 12 nam 2003 cua BO trU'ang BO Tai chinh va Thong tU'161/20071TT-BTC "HU'ang dan thl,J'Chien mU'CYisau (16) Chuan ml,J'Ckll toan ban hanhtheo Quy~t dinh so 149/2001/Q£)-BTC ngay 31/12/2001, Quy~t dinh so 165/2002/Q8-BTC ngay 31/12/2002 va Quy~t dinh s6 234/2003/QQ£)-BTC ngay 30/12/2003 clla BOtrU'ang BOTai chinh" ban hanh ngay 31/1212007, CI,Ithll:

Cac ben lien quan dU'O'ccoi la lien quan n~u mot ben co kha nang killm soat ho~c coanh hU'ang dang kll doi vai ben kia trong viec ra quy~t dinh cac chinh sach tai chinh vahOl;ltdong. Cac trU'cynghO'pdU'O'ccoi la ben lien quan: Cac doanh nghiep - kll ca congty me, cong ty con, cong ty lien k~t - cac ca nhan, trl,J'cti~p hay gian ti~p qua mot ho~cnhi~u trung gian, co quy~n killm soat Cong ty ho~c chiu SI,J' killm soat clla Cong ty,ho~c cling chung killm soat vai Cong tV. Cac ben lien kllt, cac ca nhan nao trl,J'cti~pho~c gian tillp nam quy~n billu quy~t clla Cong ty ma co anh hU'ang dang kll doi vaiCong tv, nhCrng ch(rc trach quan Iy chu chot nhU' TOng Giam doc clla Cong tv, nhCrngthanh vien than c~n trong gia dinh cua cac ca nhan ho~c cac ben lien kllt nay ho~cnhCrng cong ty lien kllt vai cac ca nhan nay clmg dU'O'cgOi la ben lien quan.

Trong viec xem xet mOi quan he clla tli'ng ben lien quan, ban chflt clla mOi quan hedU'O'cchu y ch(r khong phai la hinh th(rc phap IY.

Chi ti~t giao djch vai cac ben lien quan dU'O'ctrinh bay t~i thuyllt minh so 8.4

4.18. Lii cO'ban tren c6 phi~u va Iii suy giam tren cOphi~u

Lii cO' ban tren cll phi~u doi vai cac cO phi~u phO thong dU'O'ctinh bang cach chia IO'inhu~n ho~c 10 thuQc v~ cO dong sa hCrucO phi~u phO thong vai so IU'O'ngbinh quan giaquy~n cOphillu phO thong lU'u hanh trong kyo

Lii suy giam tren cO phillu dU'O'cxac dinh bang viec di~u chinh lQ'i nhu~n ho~c 10 thuocv~ cO dong sa hCrucO phi~u phO thong va so 1U'Q'ngbinh quan gia quy~n cO phillu phOthong dang lU'u hanh do anh hU'ang clla cac cO phillu phO thong co ti~m nang suy giambao gbm trai phillu chuylln dOi va quy~n chon cO phillu.

;G TEM HKFr N.l\

Ban thuy~t minh Bao cao tai chfnh /a b¢ ph~n khOngtach rai cua Bao cao tai chfnh hqp nh~t 21

• • ~ I

CONG TV co PHAN Nl16'C S~CH THAI NGUYEN

T6 1, phuang Trung Vuang, thanh ph6 Thai Nguyen, tinh Thai Nguyen

BAN THUYET MINH BAo cAo TAl CHiNH HQ'P NHAT CHQN LQC (ti~ptheo) MAu s6 B 09a - DN/HNCho ky k~ toan tlr ngay 01/01/2020 d~n ngay 30106/2020 £Jan vi tinn: VND

5. THONG TIN BO SUNG CHO cAc KHOAN TRiNH BAy TRONG BANG CAN DOl KE ToAN HQ'P NHAT

5.1 . TIEN vA Tl1O'NG Dl1O'NG TIENTi~n m~tTi~n gui ngan hang

Cac khoan tuang duang ti~nCQng

5.2 . PHAI THU CUA KHAcH HANG

a) Ph3i thu khaeh hang nga.n han

Ti~n nuoc Khu vue Tuc Duyen, Tlch Luang

Ti~n nuoc Khu Vl,l'CSong Cong

Ban Quim Iy cac Dl,I'an Giao thOng Thai Nguyen

COng ty CP Tu v~n va Xay dl,l'ng C§u £luang Vi~t Nam

COng ty cll phan Quac t~ £long AHa NQi

Cac khoan phai thu khach hfmg khac

b) Phili thu khaeh hang dal han

G6i thau Di chuy~n duang ang nuoc - Dl,I'an £l§u tu xay dl,l'ng tuy~nduang Thai Nguyen - Chq M&i

H~ thdng c~p nucc Dl,I'an £l§u tu Xay dl,l'ng Khu do thj H5 XuangR6ng

Cac khoan phai thu khach hfmg khac

CQng

e) Ph3i thu ella khaeh hang la cae bim liim quan

5.3 . TRA TRl16'c CHO NGU'OI BANa) Tni tnrac eho ngllc7i ban nga.n h~n

COng ty CP PLD Phu Lam

Lien danh Cong ty CP Xay dl,l'ng Thuy lQ'iHai Duang, Cong ty TNHHMinh Thong va Cong ty cll phan Bam Chau Au

Lien danh Cong ty Anycon Project Consulting Ltd va Cong ty CP Tuv~n Watech

Cac khoc'mtra tru&c cho nguai ban ng~n h~n khacb) Tra tn,6oc eho ngllc7i ban dai ~nCQng

30/06/2020 01/01/20203.276.123.091 1.681.985.1314.903.258.849 19.818.518.25214.288.180.000 25.769.382.49322.467.561.940 47.269.885.876

30/06/2020 01/01/2020

34.148.012.313 33.585.282.234

5.620.710.659 4.137.495.1333.312.458.273 2.562.425.095

3.990.373.108 3.990.373.108

3.409.748.893 3.958.591.5149.765.122.951 9.393.268.6088.049.598.429 9.543.128.776

843.811.031 646.645.031

323.550.952 323.550.952

320.653.079 123.487.079

199.607.000 199.607.00034.991.823.344 34.231.927.265

30106/2020 __ ___;0:....:1..:...:/0:....:1..:...:/2:..:0..::20.:;_2.913.966.70910.029.569.985

1.395.000.000 1.395.000.000

5.071.000.000

1.261.660.254

2.301.909.731 1.518.966.709

10.029.569.986 2.913.966.709

5.4. HANG TON KHO 30106/2020 01/01/2020Gia g6c Dlf ph6ng Gia g6c Dlf ph6ng

Nguyen v~t li~u 9.940.254.721 (1.768.272.367) 10.976.197.859 (1.768.272.367)COngCl),dl)ng Cl) 255.080.343 (1.812.004) 600.565.130 (1.812.004)Chi phi SXKD do dang 6.245.546.676 5.843.152.394- COngtrlnh c1l.l&ngngang s6 1.500.875.177 1.500.875.17712 c1o~nS6c San - Ha N¢i- COngtrlnh c100ngngang s6 4.199.654.371 4.199.654.37116 c1o~nS6c San - Ha N¢iCOngfrlnh kMc 545.017.128 142.622.846Thanh ph~m nh~p kho 155.918.850 (911.531 ) 69.383.892 (911.531 )

CQng 16.596.800.590 (1.770.995.902) 17.489.299.275 (1.770.995.902)

Ban thuy~t minh Bao cao fai chfnh hC)'PnMf la m¢t bQph~n kh6ng the tach r01cua Bao cao tai chlnh hQ'pnh~t 22

CONG TV c6 PHAN N110C S~CH THAI NGUYEN

T6 1, phU'cyngTrung VU'O'ng,thanh ph6 Thai Nguyen, tinh Thai Nguyen

BAN THUYET MINH BAo cAo TAl cHiNH HQ'P NHAT CHQN LQC (ti~ptheo)Cho ky k~ toan tLl' ngay 01/01/2020 d~n ngay 30/06/2020

5.5 • PHAI THU KHAc 30106/2020

Gis tr] Dl! phong

5.6. TAl SAN c6 O!NH vO HiNH

NGUYENGIA

T~i ngay 01/01/2020

T~i ngay 30106/2020

HAO MON LUY KE

T~I ngay 01/01/2020

Khau hao trong kyT~i ngay 30106/2020

GIA TR! CON ~IT~i ngay 01/01/2020

T~i ngay 30106/2020

Mau s6 B 09a - DN/HN£)O'nvi tlnh: VND

01/01/2020

Gia tr] Dl! phong11.975.167.942

9.836.341.229

513.719.000

532.224.495

1.092.883.218

11.975.167.942

Ph4n m~m CQng ~

253.000.000 253.000.000~~253.000.000 253.000.000

~ ""i

113.092.438 113.092.438

17.940.744 17.940.744131.033.182 131.033.182

139.907.562 139.907.562

121.966.818 121.966.818

30/06/2020 01/01/2020

27.090.916.399 13.604.401.991

130.772.727 130.772.727

20.289.325

27.241.978.451 13.735.174.718

30106/2020 01/01/2020

503.518.935 477.632.007

86.622.505 11.558.335416.896.430 466.073.672

12.305.984.768 14.457.300.020

6.132.176.658 6.259.136.811393.839.557 544.916.110

5.779.968.553 7.653.247.09912.809.503.703 14.934.932.027

a) NgAn h~n

- Tarn lrng- C~m c6, th~ ch§p, ky quy, kyCU'Q'c- Tilln nuoc cou hoa (ngansach)- Phai thu khac

b) Dai h~n

CQng

13.091.683.323

10.624.206.156

993.084.800

546.084.095

928.308.272

13.091.683.323

c) Phai thu khac la cac ben lien quan

5.7 . CHI PHi xAY DllNG CO BAN DO DANGDl! an Phat tri~n H~ th6ng cap nuoc thanh ph6Thai Nguyencac cong trinh khac

Chi phi sua chua Ian tai san c6 dinh

CQng

5.8 . CHI PHi TRA TR110C

a) Ngan h~nC6ng CI,l, dl,lng CI) xuat dungcac khoan kMc

b) Dai h~nfJ6ng he;nU'6c

C6ng CI,J, dl)ng Cl) xu~t dungCac khoan kMc

CQng

Ban thuy~t minh Bao cao fai chlnh hqp nh~t la mt)t bt) ph~n kh6ng th~ tach r6i cua Bao cao (ai chlnh hqp nhat 23

CONG TV cO PHAN Nl16'C S~CH THAI NGUYENTO 1, phU'cmgTrung VU'O'ng,thanh ph6 Thai Nguyen, tinh Thai Nguy{m

BAN THUY~T MINH BAo cAo TAl cHiNH HQ'P NHAT CHQN LQC (tiAp theo)Cho ky k~ toan tLPngay 01/01/2020 c1~nngay 30106/2020

5.9 . cAc KHOAN £)Au Tl1TAI cHiNH

a) Ngin h,n

- £)Au tll nim gili' t60ingay dao han- Ng~n hang TMCP Ngol;ii thU'O'ngVi~t Nam -CN Ha Nam (1)b) Dai han

- £)Au tll vao c6ng ty liin doanh, liin kAt

C6ng ty COphfm Doinco Vi~t Nam (2)

CQng

30/06/2020

Gia g6c DI,J'ph6ng Gia tri hop Iy

Miu sO B 09a - DN/HNDon vi tinh: VND

01/01/2020

Giag6c DI,J'ph6ng Gia tri hop Iy

5.000.000.000

5.000.000.000

5.000.000.000

5.000.000.000

5.000.000.000

5.000.000.000

5.000.000.000

5.000.000.000

83.496.040.33783.496.040.337

88.496.040.337

(*)

(*)

58.497.884.16658.497.884.166

(*)

(*)

(*) 63.497.884.166 (*)

(1) HQ'pdOng ti~n gu>iky han 6 thang s6 01/16ITGCKH/HNA-NSTN ngay 06/06/2016 tal Ng~n hang tal Ng~n hang TMCP Ngol;ii thU'O'ngVi~t Nam - Chi nhanh HaNam, lai sullt 5,4%/n~m.

(2) C6ng ty CO phan Doinco Vi~t Nam dllQ'c thanh I$p va hoat dOng theo Gilly ch(rng nhan d~ng ky doanh nghi~p s6 0108688649 do Sa K~ hoach va £>Autll Thanhph6 Ha N¢i clip IAn c1Aungay 05/04/2019. Theo c16v6n <fI~uI~ cLlaCOng ty let 280.000.000.000 VND (Bang chii: Hai trAm tam mllO'i tY c10ng).COng ty hOl;itc1{mgtronglinh VI,J'Cchinh la khai thac, xU> Iy va cung cap nU'6'c.

(*) Xem Il;ii phtm thuy~t minh gia tri hQ'pIy t!;ii 8.3 (iv)

Ban thuyet minh Bao cao tai chinh la m(lt b(l ph~n kh6ng tach r6'i cLla Bao cao tai chinh 24

CONG TV co PHAN N110C S~CH THAI NGUYENTO 1, phU'O'ngTl1J'ngVU'O'ng,thanh ph6 Thai Nguyl!n, tinh Thai Nguyl!n

BAN THUyt!T MINH BAa cAo TAl cHiNH HQ'P NHAT CHON LOC (tiAp theo) Miu sO B 09a - DN/HNCho ky k~ toan by ngay 01/01/2020 d~n ngay 30/06/2020 f)O'nvi tfnh: VND

5.10 . NQ' xAu 30/06/2020 01/01/2020

Gia g6e Gia tri e6 th~ thu DI,J'phong Gia g6e Gia tri e6 th~ thu DI,J'phonghOi hOi

Ban quan Iy cac dl,l'an d~u tU'va dt,r an huy~n 1.387.605.000 416.281.500 (971.323.500) 1.387.605.000 416.281.500 (971.323.500)Phu LU'O'ng

Ban quan Iy cac dl,l' an giao thOng tinh Thai 4.313.924.060 1.197.111.932 (3.116.812.128) 4.313.924.060 1.197.111.932 (3.116.812.128)Nguyan

Ban quan Iy cac KCN tinh Thai Nguyen 824.954.183 224.222.635 (600.731.548) 824.954.183 224.222.635 (600.731.548)

Ban quan Iy dl,l' an d~u tU'xay dl,l'ng cac eOng 566.377.000 283.188.500 (283.188.500) 566.377.000 283.188.500 (283.188.500)trlnh giao thOng tinh Thai Nguyl!n

Ban quan Iy dl,J'an Khu dOthi HOXU'O'ngROng123.487.079 86.440.955 (37.046.124) 123.487.079 86.440.955 (37.046.124)- COng ty COphfm SOng£)a 2

Quy d~u tU' phat tri~n tinh Thai Nguyen 400.703.707 120.211.112 (280.492.595) 400.703.707 120.211.112 (280.492.595)

Trung tam nuoc sinh hoat va v~ sinh mOi 142.548.733 99.784.113 (42.764.620) 142.548.733 99.784.113 (42.764.620)tl1J'O'ngnOng thOnThai Nguyl!n

Trung tam phat trilm quy dflt thanh phOThai977.872.067 99.803.500 (878.068.567) 977.872.067 99.803.500 (878.068.567)Nguyl!n

Cac dOi tU'Q'ngkhae 576.709.821 29.888.773 (546.821.048) 576.709.821 29.888.773 (546.821.048)

CQng 9.314.181.650 2.556.933.020 (6.757.248.630) 9.314.181.650 2.556.933.020 (6.757.248.630)

Ban thuyet minh Bao eao tai ehinh la mot bOph~n khOng tach rai eua Bao eao tai ehinh

H~'\25

CONG TY co PHAN NU'OC S~CH THAI NGUYEN

TO 1, phU'cmgTl"U'ngVU'O'ng,thanh phOThai Nguy{ln, tinh Thai Nguy{ln

BAN THUY~T MINH BAo cAo TAl CHiNH HQ'P NHAT CHQN LQC (tiAp theo) Miu sO B 09a - DN/HNCho ky k~ toan tl) ngay 01/01/2020 d~n ngay 30106/2020

5.11 . TANG, GIAM TAl SAN co £)INH HO'U HiNH f)O'nvi tinn: VND

Nha clJ'a May m6c PhU'O'ngti~n Thi~t bi TSCf) cay lau narn, sueKhoan muc

v~t ki~n true thi~t bi van tai, truy~n dan dl,lng CI,I quan Iy khacv~t lam vi~c va CQngcho san pham

I. Nguyen giaso duodau nam 129.290.530.170 102.373.717.084 339.754.616.161 514.463.636 146.180.000 1.145.454.545 573.224.961.596T~ng trong ky 75.000.000 227.275.000 302.275.000- Mua trong ky 75.000.000 227.275.000 302.275.000- fJ/1utir XDCB holm thent:Giam trong ky 11.760.000 11.760.000- Giam kh8c 11.760.000 11.760.000SOduoeuOi ky 129.290.530.170 102.436.957.084 339.754.616.161 741.738.636 146.180.000 1.145.454.545 573.515.476.596II. Gia tr] hao men luy k~SOduodau nam 60.836.877.882 58.558.612.731 143.638.483.526 505.414.246 146.180.000 182.954.544 263.868.522.929T~ng trong ky 2.780.973.080 3.869.713.549 7.968.381.312 15.441.500 95.454.540 14.729.963.981- s6 khflu hao trong ky 2.780.973.080 3.869.713.549 7.968.381.312 15.441.500 95.454.540 14.729.963.981Giam trong ky- Thanh 19, nhlJ'(;mgbanSOduocuOi ky 63.617.850.962 62.428.326.280 151.606.864.838 520.855.746 146.180.000 278.409.084 278.598.486.910III. GiUrl con I~i1. Tal ngay dau nam 68.453.652.288 43.815.104.353 196.116.132.635 9.049.390 962.500.001 309.356.438.6672. Tal ngay euOi ky 65.672.679.208 40.008.630.804 188.147.751.323 220.882.890 867.045.461 294.916.989.686

• Gia tri eon I~i ella tal san eOdjnh tai ngay cuoi ky dung eam eOth~ chap khoan yay: 107.118.450.770 VND• Nguy{ln gia tai san eOdinh cuOi ky da khau hao hilt nhung van eon SlJ'dl,lng: 32.660.796.769 VND

Ban thuyet minh Baa eao tai enf!1hhQ'pnhat la m¢t b¢ ph~n.khOng.t?r.h rlyi ella Bao.cao tai ehfnh hc;>'Dnh,q~.. .. \\-<:l\ So ~ -<.. 16/)'

,\.y~ .",. /., /}'-6

CCNG TY co PHAN NU'OC S~CH THAI NGUYEN

TO 1, phU'o-ngTrung VU'O'ng,thanh ph6 Thai Nguy~n, tinh TMi Nguy~n

BAN THUY~T MINH BAo cAo TAl CHiNH HOOPNHAT CHQN LQC (th~p theo)Cho ky k~ toan tll' ngay 01/01/2020 <1~nngay 30/06/2020

5.12. PHAI TRA NG1101 BAN

a) Cae khoan pMi tra nglP"i ban ngln hanCOng ty TNHH met thanh vien khai thac Thuy LO'iThai Nguy~nDI,J'an Cap nuoc SOngCOng (PhAn v6n Ngan sach)DI,J'an cap nuoc SOngCOng (V6n chu <1AutU'<16i(l'ng)COng ty CP TU' van xay dl,J'ngCAu <1U'o-ngVi~t NamCOng ty TNHH Thien Hal TMi Nguy~nCac <16itU'O'ngkhacb) Cae khoan pha] tra nguo"i ban dai hanCQng

d) Phai tra nguo"i ban la cac ben lien quan

5.13 . THU~ vA cAc KHOAN PHAI N¢P NHA N110C

a) Phai nQp

Thull GTGT

Thu~ TNDN

Thull TNCN

Thu~tainguy~n

Thu{l <1at,thu{l SLYdl,mg <1atphi nOng nghi~p, thu{l khacCac khoan phi, I~phib) Phai thu

Cac khoah thu{l kMc

Miu s6 B 09a - DN/HN

£JO'nvi tfnh: VND

30/06/2020 01/01/2020

Gia tris6 c6 kha n~ng tra

Gia tr!s6 c6 kha n~ng tra

nO' nO'

36.936.799.788 36.936.799.788 48.389.233.087 48.389.233.0876.330.205.700 6.330.205.700 7.461.770.700 7.461.770.7007.049.442.773 7.049.442.773 7.049.442.773 7.049.442.7731.230.579.992 1.230.579.992 1.230.579.992 1.230.579.9925.116.101.000 5.116.101.000 5.116.101.000 5.116.101.0001.325.927.486 1.325.927.486 4.750.269.486 4.750.269.486

15.884.542.837 15.884.542.837 22.781.069.136 22.781.069.136

36.936.799.788 -36.936.799.788 48.389.233.087 48.389.233.087

01/01/2020 se phai nQp trong ky s6 (fa nQp trong ky 30/06/2020

4.944.542.251 7.798.318.562 8.441.154.202 4.301.706.611749.772.785 2.745.541.055 2.039.758.563 1.455.555.277

3.848.179.661 2.571.381.124 3.846.275.011 2.573.285.774638.749.904 638.749.904

110.996.370 660.219.380 652.710.180 118.505.57091.728.700 395.892.788 487.621.488

143.864.735 786.534.311 776.039.056 154.359.990

.475.300 475.300

475.300 475.300

27

CONG TY co PHAN Nl16'C S~CH THAI NGUYEN

T6 1, phuocmgTruongVuoO'ng,thanh ph6 Thai Nguyen, tinh Thai Nguyen

BAN THUYET MINH BAo cAo TAl cHiNH HQ'P NHAT CHQN LQC (ti~ptheo)Cho ky k~ toan tll' ngay 01/01/2020 d~n ngay 30106/2020

5.14. CHI PHi PHAI TRA NGAN H~NChi phi Ol,l'an Quang Vinh 2

Chi phi Oil an Song Cong

Quy Phong ch6ng thien tai tlnh Thai Nguyen

Chi phi liii vay dll tra

Xi nghi~p thi eong xay I~p eong trinh (Cong trlnhdau n6i ma rQngHTCN LQ'iHai - Cong Hai,Thuan S~e va eong trinh Ma Lam, Ninh Thuan

Oil an Xay dl,l'ng tuy~n Ong cap nuoc ON300KCN Di~m ThlJY(XN S6ng Cong)Cong ty CP Tu van Xay dl,l'ng C§u dllcmg Vi~tNamcae khoan trfeh truce khac

Cgng

MAu s6 B 09a - DNlHN£JO'nvi tfnh: VND

30/06/2020 01/01/20205.621.273 5.621.273

220.332.825 220.332.825280.333.000 280.333.000238.290.032 238.290.032

18.000.000 18.000.000

534.688.182 575.597.273

1.073.355.455 863.355.455

43.691.101 372.491.269 .2.414.311.868 2.574.021.127 ~

:,\'~l?

30/06/2020 01/01/2020 CO71.089.687.392 64.346.617.916 iCH ~

641.575.978 JVII

117.140.639~

54.712.762 ~447.590.453 324.865.894

57.514.186.070 56.046.480.19833.784.931.840 33.784.931.84023.729.254.230 22.261.548.35812.094.403.952 7.749.977.952

220.077 .538 225.293.872

71.089.687.392 64.346.617.916

5.15. cAc KHOAN PHAI TRA KHAc

a) Ng~n h{lnSao hillm xii hQi

Sao hillm y t~

Sao hillm that nghi~p

Kinh phi eong dean

Phai tra v~ e6 ph~n hoa

+ cd t(PC ph~n v6nnhBnuoc+L§i chem n()pTi~n dich VlJthoat nuoQoeCong ty phai nQp

Cae khoan phai tra ng~n h~n khae

b) Oil hlllnCgng

Ban thuy~tminhBaocao tai chfnhhqp nh~t la m()tb()ph~nkh6ng the tach ro; cila BaDCaDtai chlnh hQ'pnMt 28

CCNG TY co PHAN Nl1C1CS~CH THAI NGUYENTO 1, phLPangTn.mg VLPO'ng,thanh ph6 Thai Nguy~n, tinh Thai Nguy~n

BAN THUY~T MINH BAo cAo TAl cHiNH HQ'P NHAT CHQN LQC (tiAp theo) MAu s6 B 09a - DN/HNCho ky kt! toan tl1 ngay 01/01/2020 "en ngay 30106/2020 Dan vi tinh: VND

5.16. YAY vA NQ' THUE TAl CHiNH 30106/2020 Trong kY 01/01/2020

Gia tli 56 c6 kha nAng traTAng Giam Gia tli se c6 kha nAng tra

nO' nO'a) Yay ngAn h,n 13.769.440.708 13.769.440.708 7.140.401.301 12.027.341.847 18.656.381.254 18.656.381.254NgAn hang Chau A ABO (01,1' an capnuoc va v~ sinh thanh ph6 Thai 2.668.102.136 2.668.102.136 2.668.102.136 5.336.204.272 5.336.204.272Nguy~n) (1)

NgAn hang WB (01,1' an £>uPhu LLPO'ng-589.727.036 589.727.036 589.727.036 1.179.454.072 1.179.454.072£>inhcs VO Nhai) (2)

Ngan hang Norad + Kfw (01,1' an SOng2.626.410.235 2.626.410.235 2.626.410.235 5.252.820.470 5.252.820.470Cong) (3)

NgAn hang TMCP Ngo~i ThLPO'ngVi~tNam - CN Ha Nam ( 01,1'an cal tao M

5.695.601.301 5.695.601.301 6.440.401.301 6.143.102.440 5.398.302.440 5.398.302.440thOng cap nLP6'cthanh ph6 ThaiNguy~n) (4)

NgAn hang TMCP Ngo~i ThLPO'ngVi~tNam - CN Ha Nam ( 01,1'an cai tao h~

1.489.600.000 1.489.600.000 1.489.600.000 1.489.600.000thOng cap nLPacthanh ph6 ThaiNguy~n) (5)

eng Ha Van Hal (9) 700.000.000 700.000.000 700.000.000

b) Yay dii h,n 123.018.363.519 123.018.363.519 482.549.639 49.959.087 122.585.772.967 122.585.772.967Vay Ngan hang Phat tri~n Chau A(ABO) - 01,1'an cap nuoc va v~ sinh 18.676.714.960 18.676.714.960 18.676.714.960 18.676.714.960Thanh ph6 Thai Nguy~n (1)

Ngan hang WB (01,1' an £>uPhu LLPO'ng-11.204.813.699 11.204.813.699 11.204.813.699 11.204.813.699£>inhcs VO Nhai) (2)

Ngan hang Norad + Kfw (01,1' an Song84.045.127.515 84.045.127.515 84.045.127.515 84.045.127.515Cong) (3)

Ban thuyet minh Bao cao tai chinh la mot bo phan khOng tach rai cua Bao cao tai chinh. . . H~)( 29

CCNG TV cO PHAN Nl10C S~CH THAI NGUYENTO 1, phU'6'ngTrU'ng VU'O'ng,thanh phOThai Nguy~n, tinh Thai Nguy~n

BAN THUYt:T MINH BAo cAo TAl CHiNH HO'P NHAT CHON LOC (ti6p theo) Miu 56 B 09a • DN/HNCho ky kll toan t(l' ngay 01/01/2020 <1llnngay 30106/2020 Don vi tfnh: VND

5.16. VAY vA NO' THUE TAl CHiNH (ti6p theo)

31/1212019 Trong IcY 01/01/2019

Gia tri SOc6 kha n~ng tra T~ng Giam Gia tri SOc6 kha n~ng tranO' nO'

Ngan hang TMCP Ngo~i ThU'O'ng Vi~tNam - CN Ha Nam ( 01,1'an cai tao h~

1.489.600.000 1.489.600.000 1.489.600.000 1.489.600.000thOng cap nuoc thanh phOThaiNguy~n) (4)

Vay Ngan hang TMCP Ngoc;liThU'O'ngVi~t Nam - CN Thai Nguy~n (01,J'an 906.421.213 906.421.213 46.673.787 953.095.000 953.095.000£)i~n m~t troi) (6)Vay Ngan hang Phat tri~n Vi~t Nam(VOB) khoan vay 2961-VIE (01,1'an Phat

114.761.731 114.761.731 3.285.300 118.047.031 118.047.031tri~n h~ thOng Cap nU'6'cThanh phOThai Nguy~n) (7)

Vay Ngan hang Phat tri~n Vi~t Nam(VOB) khoan vay 3251 - VIE (01,1'an

3.875.090.887 3.875.090.887 482.549.639 3.392.541.248 3.392.541.248Phat tri~n h~ thOng Cap nuoc ThanhphOThai Nguyen) (8)

Vay Ngfm hang TMCP Sai Gon - Ha N¢i(01,J' an Phat tri~n M thOng Cap nU'6'c 2.705.833.514 2.705.833.514 2.705.833.514 2.705.833.514TMnh phOThai Nguyen

CQng 136.787.804.227 136.787.804.227 7.622.950.940 12.077.300.934 141.242.154.221 141.242.154.221

Ban thuyet minh Bao cao tai chinh ta mot bo phan khong tach r6'i cua Bao cao tai chinh. . . \~~ .~ )<S) 30

CONG TV co PHAN N110C S~CH THAI NGUYEN

T6 1, phU'ang Trung VU'O'ng,thanh ph6 Thai Nguyen, tlnh Thai Nguyen

BAN THUY~T MINH BAo cAo TAl CHiNH HQ'P NHAT CHQN LQC (ti~ptheo)Cho ky k~ toan tu ngay 01/01/2020 d~n ngay 30106/2020

5.16. VAyvA N<;YTHUETAl CHiNH

(1) Khoan yay theo Hi~p dinh yay phu ky ngay 05/12/1995, kern theo Cong van 56 631O/BTC-TC£)N cua B9 Tai chfnhngay 30 thang 5 narn 2008 cung voi phu luc sua d6i hi~p dinh yay phu ky ngay 28 thang 04 nam 2015, theo dos6 ti~n no g6c la 80.043.064.088 VND, rnuc dich yay la d~u tu dl,l' an cap nU'oc va v~ sinh Thanh ph6 ThaiNguyen. Thai han yay la 18 narn voi moe lai suat 5%/nam. Tal san th~ chap la tal san hinh thanh cua dl,l'an trongtU'O'nglai.

(2) Khoan yay lai cua B9 Tal chinh tu ngu6n v6n yay Ngan hang Th~ gioi ngay 30 thang 11 narn 2009, 56 ti~n yay 11320.050.719.239 VND, thai han tra no la 17 narn, lai suM 3%/nam cho dl,l' an c§p nU'oc thi tr~n £)inh Ca (huy~nVo Nhai) va thi tr§n £)u (huy~n Phd LU'O'ng).rai san th~ ch~p la tai san hlnh thanh tu dl,l'an trong tU'O'nglai.

M~u s6 B 09a - DN/HN£Jan vi tfnh: VND

(3) Khoan yay v6n ODA s6 07/2013/HDODA-NHPTVN giiia Ngan hang Phat tri~n Vi~t Nam - CN Ngan hang Phattri~n khu Vl,l'CB~c C~n - Thai Nguyen. Theo d6 t6ng mlic cho yay t6i da khong qua 4.205.000 USD. Ml,lc dich v6nyay la d~ thanh toan cho cac chi phi xay I~p, bao g6m ca xay dl,l'ng va mua ~m thi~t bi cho dl,l' an C~p nU'oc thixa Song Cong theo phe duy~t t~i Quy€lt dinh s6 1691/00-UBND ngay 03 thang 08 nam 2012 cua UBND tinh ThaiNguyen. Thai h~n cho yay la 25 nam, lai su~t nQ'trong h~n la 7,44%/nam, phi cho yay I~i: O,2%/nam tren s6 dU' ~<nQ'.Taisan the ch~p la tai san hinh thanh cua dl,l'an trong tU'O'nglai. c2("

(4) Khoan yay theo hQ'pd6ng c~p tin dl,lng 56 438/19/HDCTD/XJ50 ky ngay 09/0912019 t~i Ngan hang TMCP Ngo~i :tthU'O'ngVi~t Nam - CN Ha Nam. Theo do t6ng mlic cho yay t6i da la 16.000.000.000 VND, ml,lCdich yay v6n d~ ~ ~phl,lc Vl,lho~t d(>ngsan xu~t kinh doanh. Thai h1;lnyay 12 thang, k~ tu ngay giai ngan d~u tien. Lai suat dU'Q'cquy ~dinh theo tung gi~y nh~n nQ'.rai san th€l ch~p la hQ'pd6ng tilln gui co ky h1;ln56 090500000895 cua cong ty ma,t~i ngan hang.

1 ~ ~~

(5)~~o;~~~~~~~~U'~~~~~;~ ~:~ ~ru;~ ~:i ~:~.s~e8~~~~I~A~~~~~ ~~~~: ~.~~~~~0~~0~~~~~,6m~~ad~~~~r:~~ ~';'giai d01;ln1 - Dl,I'an cai t~o h~ th6ng c~p nU'oc thanh ph6 Thai Nguyen - tlnh Thai Nguyen, thai h:;ln 60 thang, lai J5. .su~t nQ'trong h~n la 9,1%/nam. Tai san the chap la tai san hinh thanh cua dl,l'an tU'O'nglai. ~

(6) Khoan yay theo HQ'p d6ng cho yay tung I~n trung dai h~n s6 233/19/HDTN/TN ky ngay 14/1112019 t1;litrl,l saNgan hang TMCP Ngo~i ThU'O'ngVi~t Nam - CN Thai Nguyen. H~n mlic yay 2.600.000.000 VND, ml,lc dich:£)~u tU' h~ th6ng di~n ~t trai hOa lU'oi Cong su~t 140,76 kWp cho Nha may NU'oc S~ch Song Cong, thai h~n120 thang, kl! tu ngay ti~p theo cua ngay giai ngan v6n yay, lai SUl~tnQ'trong h~n la 9,1%/nam.Tai san th~ ch~pla tai san hlnh thimh tu dl,l' an.

(7) Khoan yay theo HQ'pd6ng yay phl,l giiia B(>tai chinh nU'oc C9n9 haa xa hQi chu nghTaVi~t Nam va Cong ty C6ph€mNU'oc s~ch TMi Nguyen ky ngay 09/07/2013. H~n mlic cua khoan yay khong qua 610.000 USD, ml,lc dichthl,l'c hi~n dl,l' an "Phat tri~n h~ th6ng dp nU'oc thanh ph6 Thai Nguyen", thai h~n cho yay khong qua 25 nam, Laisu~t yay I~i la lai su~t do ADB ap dl,lng cho Vi~t Nam theo Hi~p dinh yay, b~ng: lai suM UBOR d6i v&i yay b~ngd6ng £)0 la My thai h~n 6 thang cqng voi mlic cMnh I~ch la O,4%/namldU' nQ'g6c t~i tung thai di~m, cqng voi phinien h~n la 0,1%/nam tren 56 dU' nQ'g6c tung thai di~m; Phi cho yay I~i la 0,2S%/nam tren 56 dU'nQ'g6c t~i tungthai di~m va dU'Q'Ctra vao cac ngay 1/6 va 1/12 k~ tli ngay phat sinh dU' nQ'. rai san the chap la tai san hinhthanh tu dl,l'an.

(8) Khoan yay theo HQ'pd6ng yay phl,l giiia B9 tai chinh nU'&c C9n9 h6a xa h9i chu nghTaVi~t Nam va Cong ty C6ph~n NU'oc s~ch Thai Nguyen ky nam 2017. H~n mlic cua khoan yay khOng qua 24.890.000 USD, ml,lCdich thl,l'chi~n dl,l'an "Phat trilln nganh nU'oc Vi~t Nam khoan yay 3", thai h~n cho yay khOng qua 25 nam, Lai su~t yay I~ila lai su~t do ADB ap dl,lng cho Vi~t Nam theo Hi~p dinh yay, b~ng: lai suM UBOR d6i voi yay b~ng d6ng £)0 laMy thai h~n 6 thang cqng voi mlic chenh I~ch la 0,4%/namldU' nQ'g6c t~i tling thai di~m, c9n9 voi phi nien h~n 1130,1%/nam tren 56 dU' nQ'g6c tling thai dillm; Phi cho yay I~i la O,2S%/nam tren s6 dlf nQ'g6c t~i tling thai dillmva dlfQ'Ctra vao cac ngay 1SISva 15/11 k~ tli ngay phat sinh dU' nQ'.rai san th~ ch~p la tai san hinh thanh tli dl,l'an.

(9) Khoan yay ca nhan phl,lc Vl,lho~t d9n9 san xu~t kinh doanh, khong tai san dam bao, lai su~t 0%

Ban thuyfJtminh Bao cao tai chfnh hqp nh~t la m~t b¢ ph~n kh6ng fh~ tach rOi cua Bao cao fai chfnh hqp nh~t 31

CONG TY co PHAN Nl16'C S~CH THAI NGUYENTo 1, phU'cmgTnrnq VU'O'ng,thanh ph6 Thai Nguyen, tinh Thai Nguyen

BAN THUYET MINH BAo cAo TAl CHiNH HQ'PNHAT CHQN LQC (ti6p theo)Cho ky k~ toan tCrngay 01/01/2020 d~n ngay 30/06/2020

5.17 • VON CHU so' HO'Ua) Bang d6i chi6u bi6n dQng eua v6n chu sa hLPU

-----------------------------------------------------------------------V6n diu tir cua chu V6n khac cua chu

56 duodiu nam trU'c)tc

Ltii trong nam tnroc

T~ng khac

Giam khac

56 dU' cu6i nam trlJ'6tcT~ng v6n trong kyLtii trong kyT~ng khacGiam khac

56 dU' cu6i kY

sa hli'uQuy diu tU' phat

tri6nLVi nhu,n sau thu6chU'a phin phOi (*)sa hLPU

Miu 50 B 09a - DN/HN

Don vi tfnh: VND

14.814.713.970

TOngCQng

160.000.000.000 107.705.310.448 (39.696.169.368)

4.835.476.559

2.935.157.212

14.816.841.347

242.823.855.050

4.835.476.559

2.935.157.212

14.816.841.347

235.777.647.474160.000.000.000 107.705.310.448 17.749.871.182 (49.677.534.156)

5.304.628.966 5.304.628.966

160.000.000.000 107.705.310.448 17.749.871.182 (44.372.905.190) 241.082.276.440

(*) LQ'inhu,n sau thu6 chtra phin phOi tfi 30/06/2020 bao gOm:- LO'inhu~n khu vvc cd phlln h6a

- L6 esc xi nghi~p do nhB nuoc giao quan 1924.829.716.794(69.202.621.984)

32Ban thuyet minh Bao cao tai chinh hop nhfit giCYanien 00 la mot bOphan kh6ng tach rai cua Bao cao tai chinh hqp nhat giCYanien 00!lj-% ~' L}~~\

CONG TV c6 PHAN N110C S~CH THAI NGUYENTd 1, phuong Trung VuO'ng, thanh ph6 Thai Nguyen, tinh Thai Nguyen

BAN THUY~T MINH BAo cAo TAl cHiNH HQ'P NHAT CHQN LQC (ti~p theo)Cho ky k~ toan tLr ngay 01/01/2020 d~n ngay 30/06/2020

5.17 • V6N CHU sa HlrU

MAu sO B 09a - DN/HN£Jan vi tfnh: VND

b) Chi ti~t vOn gop cua chu sa hliu

Uy ban Nhan dan tinh Thai Nguyen

COngty ce phan t~p doan Qu6c t~ Dong ACac cd dong khac

CQng

Ty I~ vOn gop (%) 30/06/2020 -------42,27% 67.632.000.000

41,00% 65.600.000.000

16,73% 26.768.000.000 -------100,00% 160.000.000.000

======e) cac giao d!ch v~ vOn v&i cac chll sa hliu va pMn phOI cO tLl'C,chia 1Q'inhu~nV6n d~u tu cua chu sa hQ>u- V6n g6p c1aunem- V6n g6p cu6i kyce tee, lQ'inhuan da chia

ro 01/01/2020d~n 30/06/2020 -...:..:::.:.:...:=.:...::=:..:::.=..:..:..

160.000.000.000160.000.000.00010.400.000.000

d) COphi~u56 lUQ'ngcd phi~u dang ky phat hanh56 lllQ'ng c6 phi~u da ban ra cong chung- cd phifJu pM tMng56 lllQ'ng cd phi~u dllQ'Cmua lal- cd phieu pM tMng- co phieu LlU c1~f56 lllQ'ng cd phi~u dang luu hanh- CO phieu phO tMng- cd phieu LlU c1~i* M~nh gia cll phi~u dang lllu hanh

30/06/2020 -------16.000.00016.000.00016.000.000

16.000.00016.000.000

10.000 d6ng

e) Cae quy ella doanh nghi~p 30/06/2020 -------- Quy d§u tu phat tri~n 17.749.871.182 17.749.871.182

6 . THONG TIN e6 SUNG CHO cAc KHOAN MUC TRiNH eA Y TRONG BAo cAo KET QUA KINH DOANHHQ'PN~T .

6.1 . T6NG DOANH THU BAN HANG vA CUNG cAp D!CH VlJ

a) DoanhthuDoanh thu Nuac ~ch khu VI,I'CCd ph~n H6aDoanh thu Nuac s~ch Tr~i CauDoanh thu Nllac ~ch D~i TLrDoanh thu Nuac ~ch Vo Nhai

Doanh thu Nuac ~ch Phu LllO'ngDoanh thu Nllac ~ch Di€lm ThWDoanh thu Xay lc1pDoanh thu ban V~t li~u chuyen nganhDoanh thu ban nllac tinh khi€ltDoanh thu Khao sat, Tu vfln thiet ke, l~p dl,l' toanCQng

Tlr 01/0112020 Tli 01/01/2019d~n 30106/2020 d~n 3010612019

72.163.908.152 72.731.101.400210.311.968 209.016.400

2.482.231.236 2.249.298.700746.230.625 736.147.600

253.857.602 236.984.400178.751.586 137.535.300

5.852.019.448 9.256.431.410

7.779.200 6.795.102.146531.089.460 264.696.842159.368.150 25.254.000

82.585.547.427 92.376.871.356

Tlr 01/01/2020 Tli 01/01/2019d~n 3010612020 d~n 30106/2019

1.936.3191.936.319

6.2 . cAc KHOAN GIAM TRlr DOANH THU

Hang ban bj tra l~iCQng

Ban thuyet minh Bao cao tal chlnh hqp nhat la mt;>tbt;>ph~n kh6ng tM tach rOi cLiaBao cao tai chlnh hqp nMt 33

CONG TV cO PHAN Nl16'C S~CH THAI NGUYEN

T6 1, phU'cmgTrung VU'ang, thanh pha Thai Nguyen, tinh Thai Nguyen

BAN THUY~T MINH BAo cAo TAl CHiNH HQ'P NHAT CHQN LQC (ti~p theo)Cho ky k~ toan tll' ngay 01/01/2020 d~n ngay 30106/2020

Lai ti~n gui, cho vayC9n9

MAu s6 B 09a - DN/HN£Jan vi tfnh: VND

ro 01/01/2020 ro 01/01/2019(f~n 30106/2020 (f~n 30106/2019

24.088.567.362 24.359.796.002274.423.495 403.779.167

1.241.687.749 1.329.314.395759.586.900 826.866.716464.372.064 495.048.069358.344.214 314.595.604

5.246.109.396 9.840.671.3254.573.401 6.484.930.778

291.204.483 237.973.253104.502.500 25.254.000

32.833.371.564 44.318.129.308

Ti:r 01/01/2020 ro 01/01/2019(f~n 30/06/2020 d~n 30106/2019

~288.348.279 1.469.993.861

--0

:'<288.348.279 1.469.993.861 (y

ro 01/01/2020 ro 01/01/2019Ciu H~I

d~n 30106/2020 d~n 30/06/2019

5.165.106.881 5.122.222.299 \~

. \)0

1.467.705.872 1.593.627.187;y

6.632.812.753 6.715.849.486

Ti:r 01/01/2020 Tu. 01/01/2019d~n 30106/2020 d~n 30106/2019

4.220.493 4.622.0054.220.493 4.622.005

Ti:r 01/0112020 Tu. 01/01/2019(f~n 30/06/2020 d~n 30/06/2019

465.388.7129.937.170 22.334.0309.937.170 487.722.742

Ti:r 01/01/2020 Ti:r 01/01/2019d~n 30/06/2020 d~n 30/06/2019

6.669.636.627 9.388.815.228

3.696.043.428 4.798.167.666

192.497.818 196.057.916

275.486.908 50.870.953871.281.466 771.651.743

18.781.351 26.028.3431.615.545.656 3.546.038.607

6.3 . GIA VON HANG BAN

Gia van nuoc sach khu VIlC C6 ph~n h6a

Gia van nuoc sach Trai CauGia v6n nU'ac sach £)~i TlI'Gia van nuoc sach Va NhaiGia v6n nU'ac sach PM LU'angGia van nuoc sach £)i~m ThuyGia vOnhoat dQng xay I~pGia vOnban V~t li~u chuyen nganhGia v6n ban nU'ac tinh khuy~tGia v6n Khao sat, tu vlin thi~t k~, I~p dll toan

C9n9

6.4. DOANH THU HO~Tf)QNG TAl CHiNH

6.5 . CHI PHi TAl CHiNH

Chi phi liii vayLai cham nQpc6 t(1c ph~n van nha nuoc vakhoan phai tra v~ c6 ph~n h6a

C9n9

6.6 . THU NH~P KHAc

Cae khoan khae

C9n9

6.7. CHI PHi KHAc

Gia t~ con I~i TSC£) va chi phi thanh 15', nhU'Q'ngban TSCf)Cac khoan khacC9n9

6.8 . CHI PHi BAN HANG vA CHI PHi QuAN LV DOANH NGHI;P

a) Chi phi quan Iy doanh nghi~p phat sinh trong kyChi phi nhan vien

Chi phi cong CI,I dl,lng el,l

Chi phi khau hao tai san c6 dinh

Thu~, phieaelolili

Chi phi dieh VI,I mua ngoai

Chi phi ban hang khae

Ban lhuy~fminhBaocao lai chlnh hc;pnh~t la m~tb~ph~nkMng th~tach r61cua Bao cao tai chfnhhQ'pnMt 34

CONG TV co PHANN110CS~CH THAI NGUYENT6 1, phucmgTrungVuO'ng,thanh phBThai Nguyen,tinh Thai Nguyen

, .

BANTHUYETMINHBAo cAo TAl CHiNHHQ'PNHATCHQNLQC (ti~ptheo)Choky k~toan tlt ngay01/01/2020 d~n ngay30/06/2020

6.8 . CHI PHi BAN HANG vA CHI PHi QUAN LY DOANH NGHI~P (ti~ptheo)b) cac chi phi ban hang phat sinh trong kyChi phi nhanvienChi phi nguyenv~t Ii~u,bao bl, v~t li~uquan IyChi phi cong CI,I, dl,lngCI,I

Chi phi kh§uhaotal san c6 dinhChi phi dichVI,I muangoaiChi phi banhangkhacC9n9

6.9 . CHI PHi sAN XUAT, KINHDOANHTHEOyeu T6

Chi phi nguyenli~u,v~t li~uChi phi nhancongChi phi kh§uhaotal san c6 dinhChi phi dichVI,I muangoaiChi phi b~ngti~n khacC9n9

6.10 . T6NG LQ1NHU~NKE TOAN TR110CTHUE

LQ'inhuantruce thu~ cua khuvue C6 ph~nh6a

LQ'inhuantnroc thu~ cua khu Vl!C chua C6 ph~nh6aTOng1C?'inhu~n k~ toan trU'oc thu~

6.11 . CHI PHi THUETHUNH~P DOANHNGHlep HleN HANH

Thu~TNDNtlt hoatd{>ngkinhdoanhchinhT6ng lQ'inhuank~ toan tnroc thu~ khu Vl!C C6 ph~nhOa

Cackhoanchi phi khongdUQ'ctru

- L§i n~p ch~mv~CPH

- PhSltthue, vi phSlmhBnh chlnh- Chi phi khtJcLo cong ty conLo trongcong ty liendoanh, lien k~tTOngthu nh~p chiu thu~ trong kyThu~su§t thu~thu nh~pdoanh nghi~pThu~ TNDNU'OetinhChi phi thu~TNDNhoan I~iTOngchi phi thu~ TNDNhi~n hanh

6.12. LAI ca BAN TRENc6 PHlEU

a) LC?'inhu~n k~ toan khu VI!C cOph~n h6a sau thu~ TNDN

L9'i nhu~n phan b6 cho cac cOdong 50> hCnJcOphi~u phOthong

c6 phi~uph6 thongbinh quan luu hanhtrong kyUii cO'ban trim cOphi~uM~nhgia c6 phi~u(d6ng/c6ph~n)b) L9'i nhu~n k~ toan toan Cong ty sau thu~ TNDNLaicooban tren c6 phi~uLaisuyQiamtren c6 phi~u

Mau s6 B 09a- DN/HN£Jan vi tfnh: VND

28.857.396.793 . 24.632.470.95815.464.761.154 11.551.321.702

847.354.592 597.458.62722.851.707 12.857.500

7.736.325.814 7.723.323.4611.188.440.000 12.002.2613.597.663.526 4.735.507.407

35.527.033.420 34.021.286.186TlI' 01/01/2020 TlI' 01/01/2019d~n 30/06/2020 d~n.30/06/2Q19 .'14.101.266.059 11.478.650.86631.222.211.276 34.356.252.681 ,7

~~

14.687.642.366 14.726.726.0321.397.258.111 2.245.750.4447.805.948.243 11.161.587.93369.214.326.055 73.968.967.956

.~TlI' 01/01/2020 Tll 01/01/2019 "Y,

d~n 30/06/2020 d~n 30/06/2019 ... ~11.321.622.936 12.524.308.464

(3.450.441.792) (4.226.219.920)

~7.871.181.144 8.298.088.544

TlI' 01/01/2020 Tll 01/01/2019 .d~n 30/06/2020 d~n 30/06/2019

11.321.622.936

1.499.926.518

1.467.705.8729.937.169

22.283.477(9.367.609).(1.843.829)

12.832.760.89220%

2.566.552.178______ ~(9_1_.0_54~) __

2.566.461.124 2.826.945.188=======

TlI' 01/01/2020 T.:r01/01/2019d~n 30/06/2020 d~n 30/06/2019

8.755.070.758 9.656.256.397

12.524.308.464

1.610.417.475

1.593.627.18716.790.288

14.134.725.93920%

2.826.945.188

8.755.070.758 9.656.256.397

16.000.000547

10.0005.304.628.966

331,54331,54

16.000.000604

10.0005.430.036.477

339,38339,38

Ban thuyet minh Bao cao fai chlnh hCIPnMt la m~t b~ ph?n kh6ng fh~ tach ro; cua Bao cao tai chlnh hqp nMt 35

CONG TY c6 PHAN N110C S~CH THAI NGUYEN

T6 1, phU'cmgTrung VU'ang, thanh ph5 Thai Nguyen, tinh Thai Nguyen

BAN THUY~T MINH BAo cAo TAl cHiNH HQ'P NHAT CHQN LQC (ti~ptheo)Cho ky k~ toan tll' ngay 01/01/2020 d~n ngay 30/06/2020

Miu s6 B 09a - DN/HN£Janvi tinh: VND

7. THONG TIN B6 SUNG CHO cAc KHOAN MUC TRiNH BAy TRONG BAo cAo Ll1U CHUY~N TIEN TE8. NHCrNGTHONG TIN KHAC' .

8.1 . Nhli'ngsl! ki~nphatsinh saungayk~tthuc kytai chinhKhong co 51! ki~n trQng y~u nao xay ra sau ngay I?p Bao cao tai chfnh d6i hoi dU'Q'cdi~u chinh hay cong b6 trenBao cao tai chinh hop nh~t.

8.2 . Baocaob9 ph,nCOng ty khong I~p bao cao bQ ph~n vi khong thoa man 1 trong 3 di~u ki~n phai I~p bao cao bQ ph?n theo linhVl,l'C kinh doanh hay khu VI!C dia Iy theo Thong tu 20/2006/TT-BTC ngay 20/03/2006 cua BQ rai Chfnh v~ vi~chU'ang dan thuc hi~n 06 chu§n rnuc kll toan ban hanh theo Quy~t dinh s5 12/2005/00-BTC ngay 15/02/2005cua BQtruang BQrai chinh.

8.3 . CONG CV TAl CHiNHCOng ty chiu cac rui ro sau khi su dl,mg cong CI,Itai chinh:- Rui ro thi trucmg- Rui ro tin dl,mg- Rui ro thanh khoanBan T6ng giam d5c chju trach nhi~m chung d6i voi vi~c thillt I?p va giam sat nguyen t~c quan Iy rui ro tai chinh.Ban T6ng giam d6c thi~t I~p cac chfnh sach nh~m phat hi~n va phsn tfch cac hli ro ma Cong ty phai chiu, thilltI?p cac bi~n phap ki~m soat rui ro va cac h~n mlYc rui ro thfch hQ'p,va giam sat cac rui ro va vi~c thl)'c hi~n cach~n mlYc rui rooH~ th6ng va chfnh sach qulm Iy rui ro dU'Q'cxem xet I~i djnh ky nh~m phan anh nhung thay d6icua cac di~u ki~n thj truong va ho~t dQng cua Cong ty.

Ban T6ng giam d6c xem xet va th6ng nhM ap dL,mgcac chfnh sach quan Iy cho nhung rui ro noi tren nhU'sau:(i) Rui ro thi truong

Rui ro thj trU'ong la rui ro ma gia trj hQ'pIy clla cac lu6ng ti~n trong tU'ang lai cua cac cong CI,Itai chfnh sa bi~ndQngtheo nhli'ng thay d6i cua gia thj truong. Rui ro thj truong c6 b5n lo~i rui ro: rui ro lai su~t, rui ro ti~n t~, ruiro v~ gia hang h6a va rui ro v~ gia khac.Ru; ro fa; sulltRui ro lai su~t la rui ro ma gia trj hQ'pIy ho~c cac lu6ng ti~n trong tU'ang lai cua mQt cong CI,Itai chfnh sa bi~ndQng theo nhung thay d6i cua lai suM thj trU'ong. Rui ro thj trU'ong do thay d6i lai suM cua Cong ty chu y~u lienquan den ti~n, cac khoan ti~n gui ng~n h~n va cac khoan vay cua Cong ty.

COng ty quan 19rui ro lai suM b~ng cach phsn tfch tinh hinh clilnh tranh tren thj truong d~ c6 dU'Q'clai su~t c6lQ'icho ml,lc dfch cua Cong ty va van n~m trong gioi hliln quan 19rui ro cua minh.Ru; ro v~ngo<;Jit~Rui ro ngolili t~ la rui ro ma gia trj hQ'p19cua cac lu6ng ti~n trong tU'ang lai cua cac cong Cl,ltfli chinh sa biendQng theo nhli'ng thay d6i cua ty gia h5i doaL Cong ty chju rui ro do Sl)' thay d6i cua ty gia h5i doai lien quantrl,l'Ctillp d~n hOliltdQng kinh doanh cua COng ty.

(ii) Rui ro tin dl,lngRui ro tin dl,lng la rui ro ma mQt ben tham gia trong mQtcong Cl,ltai chfnh ho~c hQ'pd6ng giao djch khong thl!chi~n dU'Q'cnghia Vl,lcua minh, dan den t6n th~t v~ tai chfnh. Cong ty c6 th~ c6 rui ro tin dl,lng tll' cac hOliltdQngkinh doanh cua minh, va tll' hOliltdQng tai chinh cua minh. bao g6m ti~n gui ngsn hang, cac khoan cho vay vacac cong Cl,ltai chinh khac.PM; thu kMch hangCOng ty thU'ong xuyen theo doi cac khoan phai thu khach hang chU'a thu dU'Q'c.£>5ivoi cac khach hang lan,COng ty xem xet sl)' suy gil3m trong ch§t 1U'Q'ngtin dl,lng cua tll'ng khach hang tlili ngay I~p bao cao. Cong ty timcach duy trl Sl! ki~m soat ch~t cha cac khoan phai thu t6n dQng va b5 trf nhan Sl! ki~m soat tin dl,lng d~ giamthi~u rui ro tin dl,lng.

Cong ty sa I~p dl)' phong giam gia tfj d~ phan anh mlYcdQ thi~t hlili U'oc tinh d6i voi phai thu khach hang, phaithu khac va cac khoan d§u tU'.Thanh ph§n chfnh cua khoan dl! phong giam gia tr! nay la khoan 10Cl,lth~ c6 li€mquan d~n mlYcdQthi~t hf,li Cl,lth~ d5i voi tll'ng khach hang.

Ti~n gui ngan hang

~::-'i!iM~c6~GH NHP

VIE"~~

Ban thuy~tminhBaocao (ai chfnhhqp nha( la m(Jtb(Jph~nkhOngthe (achro; cDaBao cao tai chfnhhQ'pnMt 36

CONG TV c6 PHAN Nl1C1CS~CH THAI NGUYEN

T6 1, phU'ang TllJ'ng VU'O'ng,thanh ph6 Thai Nguyen, tinh Thai Nguyen

BAN THUY~T MINH BAo cAo TAl CHiNH HQ'P NHAT CHQN LQC (ti~ptheo)Choky k~toan tlYngay01/01/2020 d~n ngay30/06/2020

Miu s6 B 09a- ON/HN£Jan vi tinn: VND

COngty chu y~u duy tr1s6 dU'ti~n gui ~i cac ngan hang dU'Q'cnhieu ngU'aibi~t d~n tal Vi~t Nam. Rui ro tindl,lngcua 56 du ti~n gui tai cac ngan hang dU'Q'cquan Iy b6>ibQph~n ngan quy oua Cong ty theo chinh sachcua Cong ty. Rui ro tfn dl,Jngt6i da cua Cong ty d6i vai cac khoan rnuc tren ban can d6i k~ toan tal ngay k~tthuc ky tal chinh la gia tr] ghi s6 nhu tr1nhbaytrongThuyetminhs6 5.1. Cong ty nh~nth~y rmrcdQt~p trung rUiro tin dl,Jngd6i vai khoan ti~n gui nganhang la th~p.

(iii) Rui ro thanh khoanRui ro thanh khoan la rUiro maCong ty sa g~pkho khan khi thl,l'chi~n cac nghTaVI) tai chinh do thi~uv6n. Ruiro thanhkhoanclla Cong ty chu y~u phat sinh tLrvi~c cac tai san tai chinh va nQ'phai tra tai chinh co thai di€lmdaoh~nkhac bi~tnhau.COngty giamthi€lurUiro thanh khoanb~ngcachduy tr1mQt11IQ'ngti~n m~tva cac khoan tU'O'ngdU'O'ngti~n vacac khoanvay nganhang6>muc maBanT6nggiam d6c cho ~ng du d~ dap (J>ngcho cac ho~tdQngcuaCongty va giamthi€lurUiro do nhCfngbi~ndQngcua lu6ngti~n.BangdU'aiday phanUchd6i vai tai san tai chinh va cackhoan nQ'tai chinh phi phai sinh vao cac nh6mdao h~nco lienquan dl,l'atren ky h~ncon I~i tLrngay I~pbangcand6i k~ toan d~n ngay dao h9n theo hQ'pd6ng.Cac s6ti~n dU'Q'ctrinh bay trong bang sau la cac lu6ng ti~n theo hQ'pd6ng khOngchi~t kh~u.Vi~c trinh bay thong tintai san tai chinh phi phai sinh la c~n thi~t d~ hi~u dllQ'cvi~c quan Iy rui ro thanh khoan cua Cong ty khi tinhthanhkhoandllQ'cquan Iy tren cO'sO congnQ'va tai san thu~n.

01160i 1 namNgay 30/06/2020Ti~nva cac khoan tllO'ngdU'angti~nPhaithu khachhang£)~utllPhaithu khacTrLr:Ol! phongphai thu kh6 do;01,1' phonggiamgia cac khoand~u tllTOngcQngCackhoanvayva ngPhai tra ngllai banPha;tra, phai nQPkhac va chi phi phai traTOngcQngChlmh I,ch thanh khoan thuan

Ngfty 01/01/2020Ti~nva cac khoantllO'ngdU'O'ngti~nPha;thu khachhangPhs;thu kMc£)~utU'TrLr:Ol! phongphai thu kh6 doiTongcQngCackhoanvayva nQ'Pha;tra ngllai banPhaitra, pha;nQpkMc va chi phi phai traTOngcQngChenh I,ch thanh khoan thuAn

Til' 1nam tra len TOngcQng

.,...._'6ilti~~ TY.M HUU:FNAfv___.....

~=-

84.339.851.368 159.047.108.94422.467.561.94034.991.823.34488.496.040.33713.091.683.323(6.757.248.630)(6.757.248.630)

67.950.008.946 84.339.851.368 152.289.860.314136.787.804.22736.936.799.788

73.503.999.260247.228.603.275

(56.260.230.810) (38.678.512.151) (94.938.742.961 )

OU'o;1 nam TLP1 nam tra len TOngcQng144.999.697.30747.269.885.87634.231.927.265

63.497.884.166(6.757.248.630)(6.757.248.630)

91.073.087.422 59.144.529.197 138.242.448.677141.242.154.22148.389.233.08766.920.639.043

133.966.253.384 122.585.772.967 256.552.026.351(63.441.243.770) (118.309.577.674)

COngty cho r.\ngmuc dQt~p trung rui ro d6i vai v;~ctra ng la th§p. Cong ty c6 du kha nang ti~p c~n cac ngu6nv6nc~nthi~t.

74.707.257.57622.467.561.94034.148.012.313 843.811.0315.000.000.000 83.496.040.33713.091.683.323(6.757.248.630)(6.757.248.630)

13.769.440.708 123.018.363.51936.936.799.78873.503.999.260

124.210.239.756 123.018.363.519

97.830.336.052 59.144.529.19747.269.885.87633.585.282.234 646.645.03111.975.167.9425.000.000.000 58.497.884.166(6.757.248.630)(6.757.248.630)

18.656.381.254 122.585.772.96748.389.233.08766.920.639.043

(42.893.165.962)

Ban thuy~tminhBaocao fai chfnhhQ'Pnh~t /a mQtb¢ph~nkh6ng tM tach ro; cuaBao cao tai chfnhhqp nh~t 37

CONG TV co PHAN N110C S~CH THAI NGUYENT6 1, phU'ang Trunq VU'O'ng,thanh ph6 Thai Nguyen, tinh Thai Nguyen

SAN THUY~T MINH sAo cAo TAl cHiNH HQ'P NHAT CHQN LQC (ti6p theo)Cho ky k~ toan tlP ngay 01/01/2020 d~n ngay 30106/2020

(iv) Gia tr] hQ'p Iy

Miu s6 S 09a - DN/HNf)O'n vi tinh: VND

Gia tr] ghi s6 b~ng gia g6c trlP cac khoan dll ph6ng cua cac khoan phai thu ng~n han, ti~n glri ngfm hang va cac khoan phai tra ngU'ai ban va phai tra khac la ganb~ng vai gia tri hO'PIVcua chunq.

Tai san tai chinhCac khoan dau tl1 n~m gilt d~n ngay dao han 5.000.000.000 5.000.000.000 5.000.000.000Phai thu khach hang va phai thu khac 47.239.695.636 45.560.450.176 40.482.447.006Tal san tal ehinh s~n sang d~ ban 83.496.040.337 58.497.884.166 (*)Ti~n va cac khoan tU'O'ngdU'O'ngti~n 22.467.561.940 47.269.885.876 22.467.561.940T6ng cQng 241.699.338.249 214.826.104.383 (*)NQ' phal tra tai chinhVay va nO' 136.787.804.227 141.242.154.221 136.787.804.227Phai tra ngU'ai ban 36.936.799.788 48.389.233.087 36.936.799.788Phai tra khac 71.089.687.392 64.346.617.916 71.089.687.392T6ng cQng 244.814.291.407 253.978.005.224 244.814.291.407

Gia trj ghi s630106/2020 01/01/2020

Gia tri hQ'p Iy30/06/2020 01/01/2020

5.000.000.00038.803.201.546

47.269.885.876

141.242.154.22148.389.233.08764.346.617.916

253.978.005.224

(*) Lien quan d~n vi~c xac dinh gia tri hO'P IV cua cac tai san va nO' phai tra tai chinh d~ thuy~t minh theo quy dinh tCilidi~u 28 ThOng tU' 210/2009m-BTC ngay 06thang 11 nam 2009 eua BOTai chinh, bai vi khong co gia tri niem y~t tren thi trl1ang cho cac Uti san va nO'phai tra tai chinh nay va ChuAn mllC K~ toan Vi~t Nam, h~th6ng K~ toan Vi~t Nam khong co hl1ang d~n v~ each tinh gia tri hO'p IV trong trU'ang hO'p khong co gia tri niem y~t tren thi trl1ang, Cong ty ehl1a xac dinh gia tri hOOpIVcua cac tai san va nO'phai tra tai chinh cho ml,lc dich thuy~t minh.

Gia tri hO'p IV cua tai san va nO' phai tra tai chinh khOng dl1O'cdanh gia va xac dinh mot cach chinh thlrc vao ngay 01/01/2020 va ngay 30106/2020. Tuy nhien, BanT6ng giam d6c danh gia gia tri hO'p IV cua nhCl'ngtai san va phai tra tai chinh nay khong co chenh I~ch trQng y~u vai gia tri ghi s6 cua chung tCilingay k~t thuc ky taichinh.

Ban thuyet minh Bao cao tai chinh hO'pnhat la mot bO ph$n khOng tach rai cua Bao eao tai chinh hqp nhat

~~ .~ / .

-<1J1/~\<',..1\101 .. ~'d'~')/38

CONG TY co PHAN Nl16'C S~CH THAI NGUYENTO1, phlYcmgTrlYngVuonq, thanh phOThai Nguyen, tinh Thai Nguyen

SAN THUYET MINH sAo cAo TAl cHiNH HQ'P NHAT CHQN LQC (ti~p theo)Cho ky k~ toan tll ngay 01/01/2020 d~n ngay 30/06/2020

8.4. Thong tin v~ cac ben lien quana) cac ben lien quan

Cang ty C6 ph~n Doinco Vi~t Nameng Nguy~n Quang Mai

MAu s6 S 09a - DN/HN

£Jan vi tinh: VND

Cang ty lien k~t

Chu tich HQid6ng Quant~

eng Nguy~n Xuan HQc TV HQid6ng Quan trVTOngGiarn dOc(SOnhiern ngay 02/07/2020)

eng Nang QuOc Sinheng Nguy~n Sa Quy~teng Nguyen Van Ti~nGiao dich v6'1 cac ben lien quanNgoai cac thuy~t minh v13cac ben lien quan da neu trsn, trong ky Cong ty c6 nhiing giao djch v<Yicac ben lien .quan nhu sau:

Sen lien quan

TV HQid6ng Quan trVPh6 TOnggiam d6cTV HQid6ng Quan tri/Ph6 TOnggiam d6cTV HQid6ng Quan trVPh6 T6ng giam d6c

NQi dung giao dlch Gia tr] (VND)

Cang ty COphan Doinco Vi~t Nam G6pvOn 25.000.000.000

ro 01/01/2020d~n 30/06/2020

. 303.200.000234.998.000216.766.000·

b) TOng thu nh~p cua San lanh c2~0Cong ty c2U'<?,chU'oog trong ky

Nguyen Quang MaiNguyen Xuan HQcNguyen Sa Quy~tNang QuOcSinhNguyen Van Ti~nTOng cQng

8.5 . 56 Ii~u so sanh

SO li~u so sanh la sO li~u tren Sao cao tai chinh hQ'p nh§t cho nam tai chinh k~t thuc ngay 31 thang 12 ~am2019 cua Cong ty va Sao cao tai chinh hQ'p nh§t giiia nien dQ cho ky k~ toan tll 01/01/2019 d~n ngay·30/06/2019 da dlYQ'cCong ty TNHH PKF Vi~t Nam killm toan va soat xet.

8.6 . Thong tin v~ ho~t c2Qnglien bJc

Bao cao tai chinh hQ'pnh§t nay dlYQ'cI~p tremCo' so ho~t dQng kinh doanh lien tt,Jc.8.7 . Nhfrng thong tin khac

Trong ky k~ toan tll 01/01/2020 d~n 30/06/2020 , LQ'inhu~n trlY<Ycthu~ dll tfnh thu~ thu nh~p doanh nghi~p cuaCOng ty khOng bao g6m k~t qua ho~t dQng cua cac Xi nghi~p NlY<YCs~ch Tr~i Cau, Xi nghi~p NlY<YCs~ch D~iTlI, Xi nghi~p NlY<Ycs~ch VO Nhai, Tr~m NlY<Yc~ch Phu LlYO'ngva Xi nghi~p Kinh doanh NlY<Ycs~ch Di~mTht,Jy(Day la cac Xi nghi~p thuQc Cong ty dLfQ'CUBND tinh Thai Nguyen giao nhi~m vt,Jquan Iy v~ di~u hanh·ho~t dQng theo cac Quy~t dinh cua UBND tlnh Thai Nguyen). Theo cong van sO 3331/UBND-KTIH ngay02/12/2014 cua UBND tinh Thai Nguyen v~ thl,l'c hi~n thong bao sO 811ITS-BTC ngay 10/11/2014 cua BQTaichinh, cong van yeu cau So rai chinh ph6i hQ'pCt,JcTai chinh doanh nghi~p, Ct,Jcquan Iy gia tham mlYUchoUBND tinh hoan thi~n d~ an bOsung vOn di~u I~ cho cac doanh nghi~p nha nlY<Ycso hiiu 100% v6n dieu I~ vagiai quy~t bu trll 10 cua cac Xi nghi~p nlY<Ycs~ch cac huy~n, tll ngu6n cO tuc dlYQ'cchia cho phan vOn nhanlY<Yct~i Cong ty C6 phan NlY<Ycs~ch Thai Nguyen. D~n thai dillm phat hanh bao cao nay, UBND tinh ThaiNguyen van chlYa giai quy~t bu trll 10 cho Cong ty. SO 10 lOy kE§tinh d~n thai dillm 30/06/2020 cua cac Dan vitren la: 69.202.621.984 VND.

Chu tich HDQTPh6 T6ng giam d6cPh6 TOng giam dOcPh6 T6ng giam dOcPh6 T6ng giam dOc

NgU'OoiI~p bi~u K~ toan trU'ang

Nguy~n Th! Thanh Minh

Ban thuy~t minh Bao cao tai chfnh hqp nh~t /a mQtbQph~n khOng tM tach rOt cua Bao cao tai chfnh hqp nh~t 39