CONGTYCOpHANPACIFIC DINCO vAcAc CONGTYCON · CONGTYCOpHANPACIFIC DINCO vAcAc CONGTYCON sAo cAo TAl cHiNH HQ'PNHAT £),6.£)U'Q'c KIEM ToAN Cho nam tai chfnh ket thuc t

CONG TY CO pHAN PACIFIC DINCOvA cAc CONG TY CON

sAo cAo TAl cHiNH HQ'P NHAT £),6.£)U'Q'c KIEM ToANCho nam tai chfnh ket thuc t<;lingay 31 thang 12 nam 2016

CONG TY c6 pHAN PACIFIC DINCOLa C20-C21 CCN Thanh Vinh, Huy$n H6a VangThanh ph6 Da N~ng, Vi$t Nam

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BAo cAo COA BAN TONG GIAM DOC

BAo cAo KI~M ToAN DOC LAP

BAo cAo TAl CHINH HOP NHAT DA £)U'OC KI~M ToAN

Bang can d6i ke toan hQ'p nh~t

Bao cao ket qua hOc;ltdong kinh doanh hQ'p nh~t

Bao cao lU'u chuy~n ti€:n t$ hQ'p nh~t

Thuyet minh bao cao tai chfnh hQ'p nh~t

Trang

01 - 02

03 - 04

05 - 06

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08

09 - 41

BAa cAo COA CHO TICHHDQT vA BAN TONG GIAM DOC

Cho nam tai chinh k~t thuc ngay 31/12/2016

CONG TY CO pHAN PACIFIC DINCO vA cAc CONG TY CONLa C20-C21 CCN Thanh Vinh, Huy$n H6a YangThanh pho 8a Nang, Vi$t Nam

BAa cAo COA CHO TICH HDQT vA BAN TONG GIAM DOC

Chu tjch Hoi dong qUEmtrj va Ban Tong Giam doc Cong ty Co ph~n Pacific Dinco (dU'ai day gQi tcfltla "Congt() han h,;lnh d$ trinh bao cao nay cung vai cac bao cao tai chfnh hQ'p nhat dinh kem da dU'Q'Cki€:m toanc~a Cong ty va cac cong ty con (dU'ai day cung vai Cong ty gQi chung la Nhom cong ty) cho nam tai chinhket thuc ngay 31 thang 12 nam 2016.

THANH VIEN HQI DONG QuAN TR!, BAN KIEM SOAT vA BAN TONG GIAM DOC

D~nh sach cac thanh vien Hoi dong qUElntrj trang nam va VaGngay I$p bao cao nay cua Nh6m cong ty baogom:

Teneng Le TrU'ong KyBa Huynh PhU'ac Huy~n Vyeng D$ng Tien Duceng Dinh NgQc 8<;lmBa Nguyen Thj Kim Lien

Chuc vuChu tjchPho Chu tjchThanh vienThanh vienThanh vien

D~nh sach cac thanh vien Ban Ki€:m soat trong nam va vao ngay I$p bao cao nay cua Nhom cong ty baogam:

Teneng Le Anh LongBa Nguyen Thi Minh PhU'Q'ngeng Chu Van Tuaneng Ph<;lmQuang Trung

Chuc vuTrU'ang banThanh vienThanh vienThanh vien

:::=::::::)'00---..;;;;lVIH&tTl!.:TNtHANIRUN~.II'\:..:.:.-::::;;....

Danh sach cac thanh vien Ban Tong Giam doc trong nam va VaG ngay I$p bao cao nay cua Nhom cong tybao gom:

Teneng D$ng Tien Duceng Nguyen Van Tri~uBa Nguyen Thj Thao

Chuc vuTong Giam docPho Tong Giam docPho Tong Giam doc

TRAcH NHI~M COA CHO T!CH HQI DONG QUAN TR! vA BAN TONG GIAM DOC

Chu tjch Hoi dong quan trj va Ban Tong Giam doc Nhom cong ty co trach nhi$m I$p bao cao tai chinh hQ'pnhat h~ng nam phan anh mot cach trung thl,l'Cva hQ'p Iy tlnh hlnh tai chinh hQ'p nhat cOng nhU' ket qua kinhdoanh hQ'p nhat va tlnh hlnh lU'u chuy€:n ti~n t$ hQ'p nhat clla Nhom cong ty trong nam. Trang vi$c I$p baocao tai chinh hQ'p nhat nay, Chu tjch Hoi dong quan trj va Ban Tong Giam doc dU'Q'cyeu du phai:

Ll,I'a chQn cac chinh sach ke toan thich hQ'p va ap dl,mg cac chinh sach do mot cach nhat quan;DU'a ra cac xet doan va U'ac tinh mot cach hQ'p Iy va th$n trQng;Neu ro Chu~m ml,l'Cke toan ap dl,Jngcho Nhom cong ty co dU'Q'ctuan thu hay kh6ng, co nhCmg ap dl,mgsai I$ch trQng yeu c~n dU'Q'ccong bo va giai thich trong bao cao tai chinh hQ'p nhat hay khong;L$p bao cao tai ch inh hQ'p nhat tren cO' sa hO<;ltdong lien tl,lC tru trU'ong hQ'p kh6ng th€: gia djnh r~ngNh6m cong ty se tiep tl,lChO<;ltdong lien tl,lC;vaThiet ke va duy tri h$ thong ki€:m soat noi bo mot cach hO'u hi$u cho ml,lCdich I$p va trinh bay bao caotai chinh hQ'p nhat hQ'p Iy nh~m h<;lnche sai sot va gian I$n.

Chu tjch Hoi dong quan trj va Ban Tong Giam doc Nhom cong ty chiu trach nhi$m dam bao r~ng cac so sac.hke toan dU'Q'cghi chep phu hQ'pva lU'u gill' d~y du d€: phan anh mot cach hQ'p Iy tlnh hinh tai chinh hQ'p nhatcua Nhom cong ty t<;libat ky thoi di€:m nao va bao cao tai chinh hQ'p nhat dU'Q'cI$p tuan thu .ca<?Chuan ml,l'Cke toan va Che do ke toan doanh nghi$p Viet Nam cOng nhU'cac quy dinh hi$n hanh khac ve ke toan t<;liVietNam. Chu tjch Hoi dong quan trj va Ban Tong Giam doc Nhom cong ty cOng chiu trach nhi$m dam bao an

sAo cAo COA CHO T!CHHDQT vA SAN TONG GIAM DOC

Cho nam tai chinh ket thuc ngay 31/12/2016

CONG TY CO pHAN PACIFIC DINCO vA cAc CONG TY CONLa C20-C21 CCN Thanh Vinh, Huy$n H6a VangThanh pho 8a Nang, Viet Nam

sAo cAo CllA CHll T!CH HDQT vA SAN TONG GIAM DOC (TIEP THEO)

toan tai san cua NhOm cong ty va thl,)'Chi$n nhCl'ngbien phap thich hQ'p de ngan ch~n va phat hi$n cac hanhvi gian I$n va vi ph<;lmkhac.

Chu tjch Hoi dong quan trj va Ban Tong Giam doc xac nh$n r~ng Nhom cong ty da tuan thu cac yeu cau neutren khi I$p baa cao tai chfnh hQ'p nh~t.

KIEM ToAN VIEN

Baa cao tai chfnh hQ'p nh~t kem thea dU'Q'ckiem toan bai Cong ty TNHH Kiem toan & TU' V~n RSM VietNam - Chi nhanh Mi~n Trung, thanh vien RSM Quoc teo

CONG sO sAo cAo TAl cHiNH

Chu tjch Hoi dong quan trj va Ban Tong Giam doc NhOm cong ty cong bo r~ng, baa cao tai chinh hQ'p nh~tkem thea phan anh trung thl,)'Cva hQ'p Iy. tren cac khia c<;lnh trQng yeu, tlnh hinh tai chinh hQ'p nhM cuaNhom cong ty vtJo ngay 31 thang 12 nam 2016, ket qua hO<;ltdong kinh doanh hQ'p nh~t va tinh hlnh lU'uchuyen ti~n t$ hQ'p nh~t cua nam t;3i chinh ket thuc cung ngay, phu hQ'p v6'i cac Chu~ln ml,)'Cke toan VietNam, Che dO ke toan Viet Nam va cac quy dinh hi$n hanh co lien quan t<;liViet Nam.

g KyChu tich H9i dong quim trlTP.f)a Nang, ngay 22 thang 03 nam 2017

2

S6: 44bHN/BCKT/2017-RSMMT

BAo cAo KIEM ToAN DQC LAp

Kinh giPi: Cac thanh vi€m HQi 66ng Quan trjCac thanh vi€m Ban T6ng Giam a6cCONG TY CO pHAN PACIFIC DINCO

Baa cao kibm toan v~ btlO cao tai chinh h9'P nh~t

Ch.,j.~g t:j~,.j~ kien~.to~n ~ao ~c10tai chinh .hQ'p~~Mkem theo clla Cong ty Co phan Pacific Dinco (du'ai daygQI.,at la Cong ~y !va cac conq ty con (cung VO'l ~ong ty dU'ai day g9i chung la uNhom cong tyU),dU'Q'cI?pn~ay 22/03/2?1 ( .tU' t~ang ?5.den trang 41, bat? gam Bang c3n doi ke toan hQ'p nhcflt t<;lingay 31 tl1ang 12nam 2016, Bao cao ket qua klnh doanh hQ'p nh~H,Bao cao lU'u chuyen tien te hO'p nh~t cho nam tai chinh k€JttlllJ,Ccung ngay va Ban thuyet minh ~ao ~ao tai chinh hQ'p nhat. Bao cao tai 'chinh hQ'p nh~t kem theo khOngphan anh ~inh hinh tai chinh hQ'p nhat, ket qua ho9t dong kinh doanh hQ'p nhcfltva tinh hinh lU'u ehuven tien~$hQ'p nhat theo cac nguyen tik va thong 1$k~ toan dU'Q'cchap nh~n chung t<;licac nU'ac kha: ng'oai Vietr-Jam.

Tr.kh nlliijm clia Ghu tieh Hi)i c!ong quan trj va Ban Tong Giam doc

Chu tjch H(:i dong quan tri va Ban Tong Giam doc Cong ty Nh6m cong ty chill trach nhi$m ve v'$c I$p vatrl.nh hay trung thl,J'chQ'p Iy bao cao tai chinh hQ'p nhcfltcua Nhom cong ty theo chuan ml,J'Cke tOa,1,che doke t08n doanh nghi$p Viet Nam va cac quy dinh phap Iy co lien quan d~n vi$c I~p va trlnh bay Dao cao taichinh hQ'p nhcfltva chiu trach nhi$rn ve kiem soat noi bo ma Chu tich HQi d5ng quan trj va Ban Tong Giamdoc xac dinh la cEm thiet de dam bao eho vier: I~p va trinh bay bao cao tai chinh hQ'p nhat khong c6 sai settrQng yeu do gian I~n hoi;lc nham Ian.

Traeh nhi?m eua Kiem toim vi{m

Trach nhi$m cua chung toi la dU'a ra y kien ve bao cao tai chinh hQ'p nhM d~patren kM qua CIJQCkiem toc'm.Chung t6i di3 tien hanh kiem toan theo cac chucfln ml,J'Ckiem toan Viet Nam. Cac chuan ml,J'Cnay yeu caucr,ung toi phai tuan thu chuan ml,J'Cva cac quy dinh ve d<;loduc nghe nghi$p, I~p ke hO<;lchva thl,J'chi$n cUQckiem toan de dat GU'Q'CSl! dam bao hQ'p Iy ve vi$c ii$u bao cao tai chinh hQ'p nhM cua Nhom Gong ty co consai sot tr.~ng yeu hay khong.

Cong vi$c kiem toan bao g6m thl,}'Chi$n cac thu tl,1Cnh~m thu th~p cac b~ng chung kiem toan ve cac s6 li$uva thuyet minh tren bao cao tai chinh hQ'p nhat. Cac thu tl,1Ckiem toan dU'Q'cll,J'achQn dl,J'atren xet doan cuakiem toan viem, bao g6m danh gia rui ro co sai sot trQng y€:u trong bao cao tai chinh hQ'p nhcfltdo gian I~nhoi;lc nham Ian. Khi thl,J'chi$n danh gia cac rui ro nay, kiem toan vien di3 xem xet kiem soat noi bO cua ~homcong ty lien quan den vi$c I~p va trinh bay bao cao tai chinh hQ'p nhcflt trung thl,J'c,hQ'p Iy nh~m thiet ke cacthu tl,1Ckiem toan phu hQ'p v6'i tinh hinh thl,l'c te, tuy nhien khong nh~m ml,1cdich dU'a ra y kien ve hi$u quacua kiem soat nQi bQ cua Nhom cong ty. Cong vi$c kiem toan cOng bao g6m danh gia tinh thich hQ'pcua cacchinh sach ke toan dU'Q'cap dl,1ngva tinh hQ'p Iy cua cac U'ac tinh ke toan cua Chu tjch HQi d6ng quan tri vaBan Tong Giam d6c cOng nhU' danh gia vi$c trinh bay tong the bao cao tai chinh hQ'p nhcflt.

Chung toi tin tU'O'ng r~ng cac b~ng chung kiem toan ma chung toi di3 thu th~p dU'Q'c la day du va thich hQ'pde lam cO'sO'cho y kien kiem toan cua chung toi.

3

sAo cAo KIEM ToAN 8QC L~P (TIEP THEO)

Y kien c,ia Kiem toim vi€m

Theo 'I kien chung toi, bao cao tai chfnh hOOpr.h~t dinh kem da pMn anh trung thl,l'c va hoop1'1 tren cac khiac<;3nhtrQng yeu tlnh hinh tai chinh hQ'p nhc!;tcua Cong ty Co phan Pacific Dinco va cac cong ty con t<;3ingay31 thang 12 nam 2016 cOng nhU' ket qua hO<;3tdong kinh doanh hOOpnh~t va tinn hinh lU'u chuyen tien t$ hoopnhBt cua nam tai chinh ket thue cung ngay, phu hQ'p '/o'j cae Chuan ml,l'Cke toan Vi$t Nam, Che do ke toandoanh nghiep Vi$t Nam va cac quy dj'1h phap Iy co lien quan d~n vi$e I$p va trlnh bay bao cao tai chinh.

Van ae khac

Bao cao tai chinh hOOpnhM cua Cong ty co ph~n Pacific Dinco va cac cong ty con cho nam tai chinh ket thLICngay 31/12/2015 da dU'Q'c ki~m tot.n b&i kiem toar. vien va doanh nghi$p kiem toan khac. l<iem toan vielllnay 03 QU'a ra y kien ch~p nh$n toan phjn doi v(~j bao cao tai chinh hoopnh~t nay t<;3ingay 31/12/2015 theobao cao kiem toan 56 298A/2016!BCKT-AA.C ng;'IY 21 thang 03 nam 2016.

T-rlln DlI'O'Il£ NghTaGiam a6c86 Giay CN 9ang ky hanh nghe kl~m toan:1309-20 '16-026-1

Cong ty TNHH Ki~m toan & TU' v~n RSi'It1 Vi~t !'JamChi nhimh lVli~nTrungDa Nang. ngay 22 thang 03 nam 2017

irn v1in Vi~tKi~m toan vi€m86 Gi~y CN Dang ky hanh nghe kiern t03n:1486-2016-026-1

4

CONG TY CO pHAN PACIFIC DINCO vA cAc CONG TY CONLa C20-C21 CCN Thanh Vinh, Huy$n H6a VangThanh pho Da Nang, Vi$t Nam

sAo cAo TAl CHiNH HQ'P NHATCho nam tai chinh ket thuc ngay 31/12/2016

M~u 56 S 01a - DN/HNsANG CAN £)01 KE ToAN HQ'P NHAT

T9i ngay 31/12/2016

Dan vi tinh: VND

Ma T~jngay T~i ngayTAl SAN so TM 31/12/2016 01/01/2016

A. TAl SAN NGAN H~N 100 143.766.893.458 115.275.386.962

I. Ti~n va cae khoan tU'O'ng dU'O'ng ti~n 110 5.1 21.972.535.602 38.180.944.8841. Tien 111 13.972.535.602 32.180.944.8842. Cac khoan tU'ang dU'ang ti~n 112 8.000.000.000 6.000.000.000

II. £)~u tU' tai ehinh ng~n h~n 120 - -III. Cae khoan phaj thu ng~n h~n 130 106.196.479.761 65.244.037.3881. Phai thu ng,fm h9n clla khaeh hang 131 5.2 101.220.321.704 67.974.094.4182. Tra tru'ae cho ngU'6'i ban nggm h9n 132 4.290.524.303 410.620.2993. Phai thu ngim h9n khac 136 5.3 2.998.551.474 426.235.0414. Dl,1'ph6ng phai thu ng~n h9n kho d6i 137 5.4 (2.312.917.720) (3.566.912.370)

IV. Hang t6n kho 140 5.5 12.405.726.742 9.457.596.3701. Hang ton kha 141 12.405.726.742 9.457.596.3702. Dl,1'phOng giam gia hang ton kho 149 - -

V. Tai sim ng~n h~n khae 150 3.192.151.353 2.392.808.320

1. Chi phi tra tru'ac ng~n h9n 151 5.6 2.990.930.974 2.385.661.675

2. Thue GTGT dU'Q'ckhcf3utny 152 130.248.827 -3. Thue va cae khoan khac phai thu Nha nU'ac 153 5.7 70.971.552 7.146.645

S. TAl SAN DAI H~N 200 81.278.623.490 63.990.899.626

I. Cae khoan phili thu dili h~n 210 - -II. Taj san co djnh 220 76.621.515.184 59.397.548.728

1. Tai san co dinh hCl'uhinh 221 5.8 76.621.515.184 59.397.548.728

Nguyen gia 222 167.847.370.692 132.771.315.149

Gia tri hao man lOy ke 223 (91.225.855.508) (73.373.766.421 )

2. Tai san co dinh va hinh 227 - -

III. S~t dQng san d~u tU' 230 - -IV. Tai san dO' dang daj h~n 240 992.407.063 -1. Chi phi san xuM, kinh daanh do dang dai h9n 241 - -2. Chi phi xay dl,mg ca ban do dang 242 5.9 992.407.063 -

V. £)~u tU' tai ehinh dili h~n 250 60.000.000 60.000.000

1. Dau tU'gop von vaa dan vi khac 253 5.10 60.000.000 60.000.000

2. Dau tU' n~m giCl'den ngay dao h9n 255 - -

VI. Taj san dai h~n khae 260 3.604.701.243 4.533.350.898

1. Chi phi tra trU'cYedai h9n 261 5.6 3.604.701.243 4.533.350.898

2. Tai san dai h9n khac 268 - -

TONG CONG TAl SAN 270 225.045.516.948 179.266.286.588

-'EMTSM.C~'1101-~

Cac thuyM cJinhkem thea la mot bO ph?n khOng tach rai cua BaD CaDtai chinh 5

CONG TY c6 pHAN PACIFIC DINCO vA cAc CONG TY CONLa C20-C21 CCN Thanh Vinh, Huy$n H6a YangThanh pho Da N~ng, Vi$t Nam

BAa cAo TAl cHiNH HO'P NHATCho nam tai chinh ket thuc ngay 31/12/2016

M~u so B 01a - DN/HN

BANG CAN DOl KE ToAN HO'P NHAT (TIEP THEa)T<;lingay 31/12/2016

Dan vi tinh' VND

Ma T~i ngay T~i ngayNGUON VON so TM 31/12/2016 01/01/2016

A. NO' PHAI TRA 300 103.720.393.489 67.129.895.051

I. NQ' ng~n h~n 310 78.267.247.489 57.521.473.0511. Phai tra ngU'cYiban ngtln hc;ln 311 5.11 23.870.582.689 16.817.373.3122. NgU'cYimua tra tien trU'ac ng,fm h<;ln 312 2.692.427.246 766.376.6003. Thue va cac khoan phai nop Nha nU'ac 313 5.7 2.909.874.919 3.110.856.9684. Phai tra ngU'cYilao dong 314 2.276.071.914 2.147.143.4445. Chi phi phai tra ng~n h<;ln 315 5.12 118.060.371 49.663.9596. Phai tra ng~n h<;lnkhac 319 5.13 137.938.629 8.174.365.7897. Vay va nO'thue tai chinh ng~n h<;ln 320 5.14 44.803.606.000 25.879.206.0008. Quy khen thU'O'ng,phuc IO'i 322 1.458.685.721 576.486.979

II. NQ' dai h~n 330 25.453.146.000 9.608.422.0001. Phai tra ngU'cYiban dai hi;ln 331 - -2. Vay va nO'thue tai chinh dai h<;ln 338 5.14 25.453.146.000 9.608.422.000

B. VON CHU So' HO'U 400 121.325.123.459 112.136.391.537

I. Von chu sa hiPu 410 5.15 121.325.123.459 112.136.391.5371. Von gop cua chu sa hCru 411 81.000.000.000 81.000.000.000

Co phieu pho thong co quyen bieu quyet 411a 81.000.000.000 81.000.000.000Co phieu U'udai 411b - -

2. Th$ng duo von co ph~n 412 49.416.000 49.416.000

4. Von khac cua chu sO'hCru 414 228.800.000 -3. Quy d~u tU' phat trien 418 4.933.261.776 2.158.128.623

4. LO'inhu<;inchU'a ph~ln phoi 421 30.390.165.406 24.098.151.246

LNST chU'a phan phoi lOy ke den cUOiky tmac 421a 6.242.808.120 4.698.689.320

LNST chU'a phoi ky nay 421b 24.147.357.286 19.399.461.926

5. LO'i ich co dong khong kiem soat 429 4.723.480.277 4.830.695.668

II. Ngu6n kinh phi va quy khac 430 - -

TONG CQNG NGUON VON 430 225.045.516.948 179.266.286.588

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NgU'C>'iI~p

Ph~m Van PhU'OocK~ toan trU'ang

Cac thuyJt afnh kem theo /a mQt bQph?n khOng tach ra; cua BaD CaD ta; chfnh 6

CONG TY CO pHAN PACIFIC DINCO vA cAc CONG TY CONLa C20-C21 CCN Thanh Vinh, Huy$n H6a VangThanh pho 8a Nang, Vi$t Nam

sAo cAo TAl cHiNH HQ'P NHATCho nam tai ehinh ket thue ngay 31/12/2016

Mau 56 S 02a - DN/HNsAo cAo KET QuA HOJ;\T£lQNG KINH DOANH HQ'P NHAT

Cho nam tai ehinh ket thue ngay 31/12/2016

8an vi tfnh: VND

MacHi TIEU 56 TM Nam 2016 Nam 2015

1. Doanh thu ban hang va e.e~p dieh Vl,J 01 6.1 381.275.810.030 343.602.678.428

2. Cae khoan giam tnf doanh thu 02 6.2 19.614.546 86.891.718

3. Doanh thu thuan v~ ban hang va CC dieh Vl) 10 381.256.195.484 343.515.786.710

4. Gia von hang ban 11 6.3 331.482.781.915 295.221.342.114

5. LQ'inhu$n gOp ban hang va e.e~p djeh Vl,J 20 49.773.413.569 48.294.444.596

6. Doanh thu ho~t dong tai ehinh 21 6.4 577.905.258 229.548.624

7. Chi phi ho~t dong tai ehfnh 22 6.5 3.873.584.311 2.026.757.860

Trang 66: Chi phi tai vay 23 3.873.173.911 2.024.840.260

8. Phan lai ho~e 10 trong eong ty lien ket 24 - -9. Chi phi ban hang 25 - -10. Chi phi quan Iy doanh nghi$p 26 6.6 10.120.836.870 11.170.765.352

11. LQ'inhu$n thuan ttYho~t dong kinh doanh 30 36.356.897.646 35.326.470.008

12. Thu nh$p khae 31 6.7 31.822.904 714.976.076

13. Chi phi khae 32 6.8 370.995.283 195.196.764

14. LQ'inhu$n khae 40 (339.172.379) 519.779.312

15. Tong lQ'inhu$n ke toan trU'ae thue 50 36.017.725.267 35.846.249.320

16. Chi phi thue TNDN hi$n hanh 51 6.9 6.805.146.483 6.299.920.287

17. Chi phf thue TNDN hoan I~i 52 - -18. LQ'inhu$n sau thue TNDN 60 6.9 29.212.578.784 29.546.329.033

19. LQ'inhu$n sau thue ella eong ty m~ 61 6.9 28.197.357.286 27.751.331.527

20. LQ'inhu$n sau thue ella co dong khong kiem soat 62 1.015.221.498 1.794.997.506

21. Lai CO' ban tren co phieu 70 5.15.5 3.237 3.056

22. Lai suy giam tren co phieu 71 5.16.6 3.237 3.056

Ph~m Van Phll'<YcK~ toim trll'cyng

Cac thuy~t 6fnh kern theo /a mot bO ph?n khOng tach rai cua Bao cao tai chfnh 7

CONG TY CO pHAN PACIFIC DINCO vA cAc CONG TY CONLa C20-C21 CCN Thanh Vinh, H. H6a YangThanh pho fla N~ng, Vi$t Nam

sAo cAo TAl cHiNH HQ'P NHATCha nam tai ehfnh ket thue ngay 31/12/2016

M~u 56 S 03a - DN/HN

sAo cAo LU'U CHUYEN TIEN T~ HQ'P NHAT(Thea phU'O'ng phap gian ti€lp)

Cha nam tai ehfnh ket thue ngay 31/12/2016flan vi tfnh' VND

CHi TIEU Ma 56 TM Nam 2016 Nam 2015

I. LU'U CHUY~N TIEN TI1 HO~T £lQNG KINH DOANH1. L~i nhu~n~U'&cthu' 01 36.017.725.267 35.846.249.3202. £li~u chinh cho cac khoan

Khau hao T8CB va 8B8BT 02 18.207.191.127 16.555.124.634Cac khoan dl,J'phOng 03 (1.253.994.650) 249.615.385Lai, 10 ttYho?t dQngdau tU' 05 (437.213.755) (784.962.007)Chi phi lai vay 06 3.873.173.911 2.024.840.260

3. L~i nhu~n tli' ho?t d9n9 kinh doanhtm&c nhCrng thay doi v6n lU'u d9n9 08 56.406.881.900 53.890.867.592Tang, giam cac khoan phai thu 09 (41.876.634.914) 2.267.599.430Tang, giam hang ton kho 10 (2.948.130.372) (866.830.668)Tang, giam cac khoan phai tra (Kh6ng ke 11 11.050.412.030 (7.558.868.323)lai vay phai tra, thue thu nh$p doanh nghi$p phai nQp)

Tang, giam chi phi tra trU'6'c 12 323.380.356 (399.357.045)Ti~n lai vay da tra 14 (3.804.777.499) (1.997.367.982)Thue thu nh$p doanh nghi$p da nQp 15 (6.900.842.941 ) (5.180.164.595)Ti~n chi khac ttYho?t dOngkinh doanh 17 (1.828.818.780) (1.128.050.000)

LU'u chuyen tien thu~n tli' ho?t d(lng kinh doanh 20 10.421.469.780 39.027.828.409

II. LU'U CHUYEN TIEN T0' HO~T BQNG £lAu TU'1. Ti~n chi de mua sam XD T8CB va cac T8 DH khac 21 (36.423.564.646) (24.171.829.508)

2. Ti~n thu ttYTLy, nhU'Q'ngban T8CB va cac T8 DH khac 22 31.818.182 1.853.492.175

3. Ti~n chi dau tU'gop von VaGdan vi khac 25 - (250.000.000)

4. Ti~n thu lai cho vay, co tLrCva lQ'inhu$n dU'Q'cehia 27 405.572.742 137.971.470

LU'u chuyen tien thu~n tli' ho?t d9n9 dau tU' 30 (35.986.173.722) (22.430.365.863)

III. LU'U CHUYEN TIEN TI1 HO~T BQNG TAl CHINH1. Ti~n thu ttYdi vay 33 7.1 181.916.750.000 117.462.882.960

2. Ti~n tra nQ'goc vay 34 7.2 (147.147.626.000) (101.789.752.209)

3. Ti~n tra nQ'goc thue tai chinh 35 - (1.417.844.112)

4. Co tLrC,lQ'inhu$n da tra cho ehu sa hCPu 36 (25.412.829.340) (197.427.000)

LU'u chuyen ti~n thu~n tli' ho?t d9n9 tai chinh 40 9.356.294.660 14.057.859.639

LU'U CHUYEN THUAN TRONG N.A.M 50 (16.208.409.282) 30.655.322.185

Ti~n va tU'ang dU'angti~n dau nam 60 38.180.944.884 7.525.622.699

Anh hU'ang eua thay doi ty gia hoi doai quy doi ngo?i t$ 61 - -TIEN vA TU'aNG £lU'aNG TIEN CUOI N.A.M 70 21.972.535.602 38.180.944.884

ng yChu tjch H9i de5ng quan tri

Da Nang, ngay 22 thang 03 nam 2017

NgU'<YiI~p

~~rlL--Ph~m Van PhU'&cK€l toan trU'<Yng

Cac thuy~t 6fnh kem thea la mot bO ph~n khOng tach (oi cua Bao cao tai chfnh 8

BAo cAo TAl CHiNH HQ'P NHATCho nam tai chinh k~t thuc ngay 31/12/2016

Mau s6 B 09 - ON

CONG TY cO pHAN PACIFIC DINCO vA cAc CONG TY CONL6 C20-C21 CCN Thanh Vinh, Huy$n H6a VangThanh pho Da Nang, Viet Nam

THUYET MINH BAo cAo TAl CHiNH HQ'P NHAT

1. £lAc £lIEM HOAT £lONG CUA DOANH NGHIEP. .. .1.1. Hinh thlPe SlY hLPUvon

C6ng ty C6 phan Pacific Dinco (dU'ai day goi t~t 113 "Cong ty") dU'O'cthanh I~p theo Giay chung nh~ndau tU' so 321032000105 ngay 05 thang 01 nam 2010 do Uy ban Nhan dan Thanh phD Da Nang c~pgam 03 c6 dong sang I~p: Cong ty C6 phan Dinco, Pacific Inde Asset Management Ltd Hoa Ky va ongD~ng Ti~n Duc. Sau khi da qua thai han gop von ma Pacific Inde Asset Management Ltd Hoa Kykh6ng nop tien gop von, cac ben thong nh~t chuy~n phan von Pacific Inde Asset Management LtdHoa Ky dang ky gop cho ong Le TrLYang Ky. Ngay 18/10/2010, Cong ty dU'O'cS6' K~ hoach va Dau tU'Thanh phD Da Nang cap Giay chung nh~n dang ky kinh doanh va dang ky thu~ so 0401333013. D~nnay Cong ty da 07 Ian dieu chinh Giay chung nh~n dang ky doanh nghi$p va Ian dieu chinh gan daynhat VaG ngay 25 thang 12 nam 2014 vai ma so doanh nghi$p 0401333013. Cong ty la dan vi hachtoan doc I~p, hoat dong san xu~t kinh doanh theo Lu~t Doanh nghi$p, Dieu 1$Cong ty va cac quy dinhphap Iy hi$n hanh calien quan.

Ngay 14 thang 05 nam 2015, Cong ty chinh thuc dU'O'ccap phep dang ky giao dich chung khoan taiTrung tam giao dich chung khoan Ha NOi theo Quy~t djnh so 27/2015/GCNCP-VSD ngay 14 thang 05nam 2015 clla Trung tam lU'u ky chung khoan Viet Nam. Ngay 02 thang 07 nam 2015, Cong ty chinhthuc dU'O'cniem y~t giao dich chung khoan tai Trung tam giao djch chung khoan thanh pho Ha Noitheo Quy~t djnh so 407/QD-SGDHN ngay 02 thang 07 nam 2015 clla T6ng Giam doc S6' giao dichchung khoan Ha NOi.

Von dieu 1$theo Gi~y chu'ng nh~n dang ky doanh nghi$p la 81.000.000.000 VND, dU'O'cchi ti~t nhU'sau:

Nha d~u tlJ'Quae gia/ T~i ngay 31/12/2016 T~i ngay 01/01/2016quae t!ch

Gici tr! Tyl~ Gici tr! Tyl~(VND) (%) (VND) (%)

Cong ty C6 phE!nDinco Viet Nam 17.606.880.000 22% 17.606.880.000 22%Cac doi tU'O'ng khac 63.393.120.000 78% 63.393.120.000 78%

C(mg 81.000.000.000 100% 81.000.000.000 100%

Tn,! s6' chinh dang ky hoat dong kinh doanh clla Cong ty dU'O'cd~t tai L6 C20-C21 Cl)m CN ThanhVinh, Xa H6a Lien, Huy$n H6a Yang, Thanh phDDa Nang, Viet Nam.

T6ng so nhan vien clla C6ng ty tai ngay 31 thang 12 nam 20161a 169 (31/12/2015:141).

1.2. Unh vl,I'e kinh doanh

San xuat be tong thU'ang pham.

1.3. Nganh ngh€l kinh doanh

Theo Giay chung nh~n dang ky doanh nghi$p, nganh nghe kinh doanh ch!nh clla C~ng ty la:• San xu8t be tong va cac san pham tiJ' xi mang va thach cao. Chi tiet: San xuat be tong thU'ang

pham va c~u ki$n be tong duc san; .V$n tai hang hOa b~ng dU'ang bo. Chi ti~t: Kinh doanh v$n ta! hang bang a to;Ban bu6n v$t li$u, thi~t bj I~p d~t khac trong xay dl,mg. Chi tiet: Ban buon v$t.li$u xay dl,mg;Ban buon may moe, thiet bi va phl,Jtung may khac. Chi tiet: Ban may moc thiet bj xay dl,l'ng;Hoat dong xay dl,J'ngchuyen dung khac. Chi ti~t: Thi <:;ong~anh quan san vU'an;Trang rau, d$u cac loai va trang hoa, cay canh. Chi tiet: Trang va cham soc cay canh; .Cho thue may moc, thi~t bi va do dung hCruhinh khac. Chi ti~t: Cho thue may moc, thiet bj xaydl,J'ng;

9

sAo cAo TAl CHiNH Hap NHATCho nam tai chfnh ket thuc ngay 31/12/2016

CONG TY CO pHAN PACIFIC DINCO vA cAc CONG TY CONLa C20-C21 CCN Thanh Vinh, Huy$n H6a VangThanh ph6 DEl N~ng, Viet Nam

THUYET MINH sAo cAo TAl CHiNH HQ'P NHAT (TIEP THEa)

Xay dl,J'ngcong trlnh dlJ'cmg S3~tva dlJ'6'ng booChi tiet: Xay dl,J'ngcong trlnh dlU, dlJ'6'ng;Xay dl,J'ngnha cac lo~i. Chi tiet: Xay dl,J'ngcong trlnh dan dl,mg, cong nghi$p;B~n buon chuyen doanh khac chlJ'a dlJ'Q'cphan vao dau. Ban buon h6a ch~t, phl,Jgia XLYIy ch6ngtham.

1.4. Chu ky san xu~t, kinh doanh thong thLVcyng

Chu ky san xu~t kinh doanh thong thlJ'6'ng cua Nh6m cong ty la 12 thang.

1.5. Cae cong ty con dLVQ'chQ'p nh~t

Cac cong ty con tnyc ti~p:

STT

1.

2.

ren

Cong ty CP Khoang sanSan PhlJ'6'cCong ty CP Be tong DincoChu Lai

Dia chi

Tang 2 - 173A Nguyen LlJ'angB~ng, TP 8a NangKCN va H$u can cang Tam Hi$p,Tinh Quang Nam

TY I~ quyfmbi~u quy~t

76,27%

98,04%

Ty I~lQ'i ich

76,27%

98,04%

2.1. CO' So' I~p bao cao tai chinh hQ'p nh~t

Bao cao tai chinh hQ'p nh~t kem theo dlJ'Q'ctrlnh bay b~ng D6ng Viet Nam phu hQ'p v6'i cac Chu~lnml,J'Cke toan Viet Nam, Che do ke toan doanh nghi$p Viet Nam va cac quy dinh hien hanh khac ve ketoan t~i Viet Nam.

2. ca So' L~P sAo cAo TAl cHiNH, KY KE TOAN vA DON V! TIEN T~

Bao cao tai chinh hQ'p nh~t kem theo khong nh~m phan anh tinh hlnh tai chinh hQ'p nhat, ket qua hoatdong kinh doanh hQ'p nhat va tinh hlnh IlJ'Uchuyen tien t$ hQ'p nh~t theo cac nguyen t~c va thong 1$ke toan dlJ'Q'cch~p nh$n chung tc;licac nlJ'6'c khac ngoai Viet Nam.

2.2. Ky k~ toan nam

Ky ke toan nam cua Cong ty b~t dau ttY ngay 01 thang 01 va ket thuc ngay 31 thang 12; rieng nam taichinh dau tien dlJ'Q'cb~t dau ke ttY ngay dlJ'Q'cdp Gi~y chung nh$n dang ky kinh doanh va ket thucngay 31 thang 12 nam 2010.

2.3. DO'n vi ti~n t~ Slv dl;lng trong k~ toan

Dan vi tien te SLYdl,Jngtrong ghi chep ke toan la 86ng Viet Nam.

3. CHuAN Ml)'C vA CHE DQ KE TOAN Ap Dl)NG

3.1. Ch~ de;>k~ toan ap dl;lng

Cong ty ap dl,Jngcac Chulm ml,J'cke toan Viet Nam va Che do ke toan doanh nghi$p Viet Nam.

3.2. Tuy€m b6 v~ vi~e tuan thu Chucfln ml;l'c k~ toan va Ch~ de;>k~ toan Vi~t Nam

Nh6m cong ty tuan thu Chuan ml,J'Cva Che do ke toan Viet Nam de sOc;lnthao va trinh bay cac baocao tai chfnh hQ'p nhat cho nam tai chfnh k~t thuc vao ngay 31 thang 12 nam 2016.

10


CONG TY cO pHAN PACIFIC DINCO vA cAc CONG TY CONLa C20-C21 CCN Thanh Vinh, Huy$n H6a VangThanh pho Ba N~ng, Vi$t Nam


4. cAc CHiNH sAcH KE ToAN CHU YEU

4.1. Cae U'cYctinh k~ toan

Vi$c I$p bao cao tai chfnh hQ'pnhat yeu cau Chu tich Hoi dong quan tri va Ban Tong Giam doc phai conhCmg ll'ac tinh,va gia dinh co anh hll'ang den cac so Ii$u v~ tai san, nQ' phai tra va vi$c trlnh bay cactai san va nQ' ti~m tang t<;lingay 31 thang 12 nam 2016 cOng nhll' cac khoan doanh thu, chi phi chon,am tai chi~h ke~ thuc VaGngay 31 th,ang 12 nam 2016. M~c du cac ll'ac tinh ke toan dll'Q'c I$p b~ngtat ca Sl,I' hieu biet cua Chu tjch Hoi dong quan tri va Ban Tong Giam doc, so thl!c te phat sinh co thekhac vai cac ll'ac tinh, gia dinh d~t ra.

4.2. Ti~n va cae khofm tU'O'ng dU'O'ng ti~n

Ti~n va cac khoan tll'ang dll'ang ti~n bao gam ti~n m~t t<;liquy, ti~n gui ngan hang, ti~n dang chuyen,cac khoan d~u tll' ngcfln h<;lnco thO'i h<;lnthu hoi khOng qua 3 thang ke tu ngay dau tll', co tinh thanhkhoan cao, co kha nang chuyen doi de dang thanh mot Ill'Q'ng ti~n xac dinh va khong co nhi~u rui rotrong vi$c chuyen doi thanh ti~n t<;lithO'i diem bao cao.

Cac khoan tll'ang dll'ang ti~n dll'Q'c xac djnh phu hQ'p vai Chuim ml!C ke toan "Bao cao Ill'u chuyenti~n t$".

4.3. D~u tU' tai chinh

Cae khoim dau tU' von vao dO'n vi khac

£Jau tif khac

Khoan dau tll' dll'Q'c phan 10<;lila dau tll' khac la cac khoan dau tll' ngoai cac khoan dau tU'VaGcong tycon, dau tll' VaGcong ty lien doanh, va dau tll' VaGcong ty lien ket.

Cac khoan dau tU' khac dll'Q'c phan anh theo gia goc, bao gam gia mua va cac chi phi lien quan trl!ctiep den vi$c dau tll' (neu co), TrU'O'ng hQ'p dau tll' b~ng tai san phi ti~n t$, gia phi cua cac khoan dautll' dU'Q'cghi nh$n theo gia trj hQ'p Iy cua tai san phi ti~n t$ t<;lithO'i diem phat sinh.

Co tuc, lQ'i nhu$n dll'Q'c chia cho giai dO<;lnsau ngay dau tll' dll'Q'c ghi nh$n VaGdoanh thu hoat dongtai chinh theo gia tri hQ'p Iy t<;lingay dll'Q'c quy~n nh$n.

PhU'O'ng phap I?p dl,l' ph6ng ton that dau tU' tai chinh

£Joi vai cac khoan oau tif tai chinh dai h?n

Dl,I' ph6ng ton that dau tll' tai chinh dai h<;lndll'Q'Ctrich I$p phu hQ'p vai hU'ang dan t<;liThong tll' so228/2009/TT -BTC ngay 07 thang 12 nam 2009 (ThOng tll' 228), Thong tU' so 89/2013/TT -BTC ngay 28thang 06 nam 2013 sua doi, bo sung Thong tll' 228 va Thong tll' 200/2014/TT-BTC ngay 22/12/2014cua BOTai chinh.

£J6i va; cac khoan oau tif khac

Dl! phong giam gia cac khoan dau tll' khac dll'Q'c I$p khi gia trj thuan co the thl!C hJ$n dll'Q'c cua ca~khoan dau tll' nay giam xuong thap han gia goc, vi$c trich I$p phu hQ'p vai ~ll'ang dan t<;liThong tll' so228/2009/TT-BTC ngay 07 thang 12 nam 2009 (Thong tll' 228), Thong tll' so 89/2013/TT-BTC ngay 28thang 06 nam 2013 sua Ci6i, be, sung Thong tll' 228 va Thong tll' 200/2014/TT-BTC ngay 22/12/2014cua BOTai chinh,

11

=89-0-'~GnNHH~H ItTI

'IETIINHAN TRUI

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sAo cAo TAl cHiNH HQ'P NHATCho nam tai chinh k€;t thuc ngay 31/12/2016

CONG TY co pHAN PACIFIC DINCO vA cAc CONG TY CONLo C20-C21 CCN Thanh Vinh, HUy$n Hoa VangThanh pho 8a N~ng, Viet Nam


4.4. Cae khoc:m phai thu

Nguyen tac ghi nMm

Cac khoan nO' phai thu bao gam cac khoan phai thu khach hang, phai thu noi bo va phai thu khacdll'O'c trinh bay theo gia tri ghi so cua cac khoan phai thu khach hang va phai thu khac sau khi c~n trll'vai cac khoan dl,J'phOng dll'O'c I$p cho cac khoan nO'phai thu kh6 doi.

Nguyen tac dl,J' ph6ng phai thu kh6 d6i

Dl,J'phOng nO' phai thu kh6 doi dll'O'c I$p cho cac khoan nO' phai thu qua h<;lnthanh toan ho<;iccackhoan nO'c6 b~ng chtYng ch~c ch£n la khong thu dll'O'c. Dl,J'phOng phai thu kh6 doi dll'O'c trich I$p phuhO'pvai hll'ang dan t<;liThong tll' so 228/2009rTT-STC ngay 07 thang 12 nam 2009 cua So Tai chinh.

Tang ho<;icgiam so dll' tai khoan dl,J'ph6ng phai thu kh6 doi dll'O'c h<;lchtoan VaGchi phi quan Iy doanhnghi$p t,en bao cao k€;t qua hO<;ltdong kinh doanh.

4.5. Hang ton kho

Nguyen tclc ghi nh[m hang ton kho

Hang ton kho dll'Q'c h<;lchtoan theo gia goc. Tmang hO'p gia tri thuan c6 th~ thl,J'chi$n dll'O'c th~p hangia goc thl h<;lchtoan theo gia tri thuan c6 th~ thl,J'chi$n dll'O'c.

Gia goc hang ton kho bao gam: Chi phi mua, chi phi ch€; bi€;n va cac chi phi lien quan trl,J'cti€;p khacphat sinh d~ c6 dU'O'chang ton kho (y dia di~m va tr<;lngthai hi$n t<;li.

Gia tri thuan c6 th~ thl,J'c hi$n dll'O'c la gia ban ll'ac tinh cua hang ton kho trang ky san xu~t, kinhdoanh binh thU'ang trll' chi phi ll'ac tinh d~ hoan thanh san ph~m va chi phi ll'ac tinh can thi€;t cho vi$ctieu thl,Jchung.

Phuo'ng philp xac djnh gia trj hang ton kho

Gia tri hang ton kho dll'O'c xac dinh theo phll'ang phap blnh quan gia quyen.

Phuong philp hflCh toan hang ton kho

Hang ton kho dU'O'ch<;lchtoan theo phll'ang phap ke khai thuang xuyen.

Phuong philp l(Jp dl,J' ph6ng giam gia hang ton kho

Cuoi nam tai chinh, khi gia tri thuan c6 th~ thl,J'chi$n dll'O'c cua hang ton kho nh6 han gia goc thi phaiI$p dl,J'phOng giam gia hang ton kho.

So dl,J'phong giam gia hang ton kho dll'O'c I$p la so chenh I$ch giO'a gia goc cua hang ton kho Ian hangia tri thuan c6 th~ thl,J'chi$n dll'Q'c cua hang ton kho.

So tang ho<;icgiam dl,J'phong giam gia hang ton kho dll'Q'c h<;lchtoan VaGgia von hang ban tren baocao k€;t qua hO<;ltdong kinh doanh.

4.6. Tai san eb c1jnh hCPuhinh

Tai san co djnh hO'u hlnh dll'O'Cthe hi$n theo nguyen gia trll' di gia tri hao man lOy k€;.

Nguyen tclc ghi nh(Jn va xac djnh gia trj ban dau

Nguyen gia tai san co dinh hO'u hinh bao gam gia mua va toan bo cac chi phi lien quan tn,l'C ti€;p d€;nvi$c dll'a tai san VaG tr<;lngthai san sang SlJ dl,Jng. Tmang hQ'p mua tai san co djnh duQ'c kem them

12

sAo cAo TAl CHiNH HQ'P NHATCho nam tai chinh k~t thUc ngay 31/12/2016

CONG TY cO pHAN PACIFIC DINCO vA cAc CONG TY CONLo C20-C21 CCN Thanh Vinh, Huy$n Hoa YangThanh pho 8<3 Nang, Viet Nam


th.iet bi, phl,Jtung thay th~ thi xac dinh v~ ghi nh$n rieng thiet bi. phl,Jtung thay the theo gia tri hQ'p Iyva dU'Q'ctny (-) kh6i nguyen gia tai san co djnh hCl'uhinh.

PhU'O'ng phap khau hao

Nguyen gia tai san co djnh hCl'uhlnh dU'Q'ckhau hao theo [hU'O'ng phap dU'ang th~ng trong suot thaigian hCl'udl,Jngdl,J'tinh cua tai san.

Thai gian khau hao U'6'c tinh cho mot so nhom tai san nhU' sau:

Nha cll'a v$t ki~n trucMay mac thiet biPhU'O'ngti$n v$n tai truyen danThiet bL dl,JngCl,Jquan Iy

4.7. Chi phi tra trU'<Yc

Nam 20165-10 nam6 -10 nam5-10 nam4 - 5 nam

Chi phi tra tm6'c dU'Q'cphan lo(?i la chi phi tra tm6'c ng£n h(?nva chi phi tra tm6'c dai h(?ntheo ky hangoe va chu yeu la chi phi lien quan den gia von cong Cl,J,dl,JngCl,Jva tien thue dat tra tm6'c, .... Cackhoan nay dU'Q'cphan bo trong thai gian tra trU'6'c cua chi phi ho$c trong khoang thai gian ma lQ'i ichkinh te dU'Q'Cdl,J'kien t(?o ra.

Cac lo(?ichi phi sau day dU'Q'Ch(?ch toan VaGchi phi tra trU'6'c d~ phan bo d~m VaGket qua hoat dongkinh doanh:

• Tien thue dat, thue cO'So' h(?t~ng, thue tai san co djnh tra tm6'c dU'Q'cphan bo theo thai h(?nthue;• Cong Cl,J,dl,JngCl,JdU'Q'cphan bo d~n tiY 01 nam den 03 nam vao ket qua ho(?t dong kinh doanh;• Chi phi mua bao hi~m (bao hi~m chay, no, bao hi~m trach nhi$m dan Sl,J'chu phU'O'ng ti$n v$n tai,

bao hiem than xe, bao hi~m tai san, ... ) dU'Q'cphan bo theo thai gian bao hi~m tren hQ'pd6ng.

4.8. NQ' phai tra

NQ' phai tra dU'Q'c phan lo(?i la phai tra ngU'ai ban, phai tra noi bo va phai tra khac theo nguyen t£c:Phai tra ngU'ai ban la khoan phai tra co tinh chat thU'O'ngm(?i phat sinh tiY giao dich mua ban hanghoa, dich Vl,J,tai san va ngU'ai ban la dO'n vi doc I$p v6'i ngU'ai mua; Cac khoan phai tra con I(?idU'Q'cphan lo(?ila phai tra khac.

Cac khoan nQ' phai tra dU'Q'c theo doi theo ky h(?n goc, ky h(?n con I(?i t(?i thai di~m bao cao, theonguyen t$ va theo tiYng doi tU'Q'ng.

NQ' phai tra dU'Q'cghi nh$n khong thap hO'n nghia Vl,Jphai thanh toano

4.9. Chi phi di yay

Nguyen tae von hoa chi phi di vay

Chi phi di vay lien quan tn,rc tiep den vi$c mua, d~u tU' xay dl,J'ngho$c san xuat nhq'ng tai san ciln motthai gian tU'O'ngdOi dai d~ hoan thanh dU'a VaGSll' dl,Jngho$C kinh doanh dU'Q'cvon hoa VaD nguyengia tai san cho den khi tai san do dU'Q'cdU'a VaGSll' dl,mg ho$C kinh doanh.

Cac khoan thu nh$p phat sinh tiY vi$c d~u tU' t(?m thai cac khoan vay dU'Q'cghi giam nguyen gia taisan co lien quan.

Tat ca cac chi phi lai yay khac dU'Q'cghi nh$n vao bao cao ket qua ho(?t dong kinh doanh khi phatsinh.

13

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4.10. Chi phi phai tra

Chi phi phai tra

Cac khoan chi phi phai tra dU'Q'cghi nh$n cho gia tri phai tra trong tU'O'ng lai lien quan den hang h6a,dich Vl,Jda nh$n, dU'Q'ctll' ngU'c;i ban trang ky bao cao nhU'ng thl,l'Cte chU'a chi tra do chU'a co hoa dO'nho~c chU'a dO he sO', tai li$u ke toan, dU'Q'cghi nh$n VaGchi phi san xu~t, kinh doanh cOa ky bao cao.

4.11. v6n chu sa hCPu

Von dl1u til' eua ehu sO' hiPu

Von dElUtU' cOa chu So' hCl'udU'Q'cghi nh$n theo so von thl,l'c g6p cua chu So' hCl'u.

Th?ng dll' von e6 phl1n

Th~ng dU' von co phan dU'Q'c ghi nh$n theo phan chenh I$ch giCl'a gia phat hanh va m$nh gia c6phieu, chenh I$ch giCl'agia mua li;li c6 phieu quy va gia tai pMt hanh co phieu quy.

C6tue

c6 tLPCdU'Q'cghi nh$n la mot khoan phai tra VaGngay cong bo c6 tLPC.

Quy dl}' triP

Cac quy dl,l' trCl'tll' lQ'inhu$n sau thue dU'Q'ctrich I$p theo qui dinh trong f)i~u 1$Cong ty.

Phfm phoi lQ'i nhu?n

LQ'i nhu$n thuan sau thue thu nh$p doanh nghi$p c6 th~ dU'Q'c phan phoi cho cac co dong sau khidU'Q'cf)i;li hOi c6 dong thong qua va sau khi da trich I$p cac quy dl,l' ph6ng theo f)i~u 1$Cong ty va cacquy dinh cua pMp lu$t Vi$t Nam.

4.12. Doanh thu, thu nh~p khac

Doanh thu btm hang

Doanh thu ban hang dU'Q'cxac dinh thea gia trj hQ'p Iy cua cac khoan da thu ho~c 58 thu dU'Q'c.Tronghau het cac tmcYng hQ'p doanh thu dU'Q'cghi nh$n khi chuy~n giao cho ngU'cYimua phan Ian rui ro valQ'i ich kinh te gan Ii~n vai quy~n So' hCl'uhang hoa.

Doanh thu cung cap djch vll

Doanh thu v~ cung cap dich Vl,JdU'Q'cghi nh$n khi ket qua cua giao dich d6 dU'Q'cxac dinh mot cachdang tin c$y. TmcYng hQ'p giao dich v~ cung cap dich Vl,Jlien quan den nhi~u ky thi doanh thu dU'Q'cghi nh$n trong ky theo ket qua phan cong vi$c hoan thanh VaG ngay I$p bang can doi ke toan cua kydo.

Doanh thu hQ'p dong xay dl}'ng

Doanh thu tll' hQ'p d6ng xay dl,l'ng dU'Q'cghi nh$n theo chinh sach ke toan v~ hQ'p d6ng xay dl,l'ng nhU'trlnh bay dU'ai day.

Uii tilm g,yi

Lai ti~n gLri dU'Q'cghi nh$n tren CO'So' d6n tich, dU'Q'cxac dinh tren so dU' cac tai khoan ti~n gLri va laisuat ap dl,Jng.

14

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Thu nh?p cJ/w tU'

U3i ttYcac khoan d~lUtll' dll'OOcghi nh$n khi Cong ty co quy€:n nh$n khoan laf.

4.13. Cae khoan giam trIP doanh thu

Cac khoan giam trtY doanh thu gam: Chi~t kh{lU thll'ang m<;li.giam gia hang ban va hang ban bi tra l<;lf.

Cac khoan giam trtY doanh thu phat sinh cung ky tieu thl,J san pham, hang hoa djch Vl,Jdll'OOcdi€:uchinh giam doanh thu clla ky phat sinh; Cac khoan giam trtY doanh thu phat sinh VaG ky sau nhll'ngtmac thai diem pMt hanh bao cao tai chinh thi dll'OOcdi€:u chinh giam doanh thu clla ky I$p bao cao;Cac kho.an giam trtY doanh thu phat sinh VaGky sau va sau thai diem phat hanh bao cao tai chinh thldll'O'c dieu chinh giam doanh thu clla ky phat sinh khoan giam trtY.

4.14. Gia von hang ban

Gia von hang ban va cung cap dich Vl,Jla t6ng chi phi phat sinh clla thanh pham. hang hoa, dich Vl,Jban ra trong ky theo nguyen t~c phu hoopvai doanh thu. Cac khoan chi phi vll'oot tren muc binhthll'ang clla hang ton kho dll'OOcghi nh$n ngay VaGgia von hang ban.

4.15. Chi phi tai chinh

Chi phi tai chinh phan anh nhCmg khoan chi phi phat sinh trong ky chll y~u bao gam chi phi cho vayva di vay von. dl,J'phOng t6n that d~u tll' VaGdan vi kMc, khoan 10 phat sinh khi ban ngo<;1it$, 10 ty giahoi doaf.

4.16. Chi phi bim hang va chi phi quan Iy doanh nghi~p

Chi phi ban hang phan anh cac chi phi thl,J'ct~ phat sinh trong qua trlnh ban san pham. hang hoa,cung cap dich Vl,J,bao gam cac chi phi chao hang. giai thi$u san pham. quang cao san pham, hoahong ban hang, chi phi bao hanh san pham, hang hoa (trtY hO<;1tdong xay I~p). chi phi bao quan.dong goi. v$n chuyen ....

Chi phi quan Iy doanh nghi$p phan anh cac chi phi quan Iy chung cOa doanh nghi$p gam cac chi phiv€: Ill'ang nhan vien bO ph$n quan Iy doanh nghi$p (ti€:n Ill'ang, ti€:n cong, cac khoan phl,Jcap ....); baohiem xa hoi, bao hiem y t~, kinh phi cong doan. bao hiem that nghi$p cOa nhan vien quan Iy doanhnghi$p; chi phi v$t Ii$u van phong, cong Cl,Jlao dong, khau hao TSCB dung cho quan Iy doanhnghi$p; ti€:n thue dat, thu~ man bai; khoan I$p dl,J'phong phai thu kho doi; dich Vl,Jmua ngoai (di$n.!lll'ac. di$n tho<;1i,fax. bao hiem tai san. chay n6 ...); chi phi bt3ng ti€:n khac (tiep kMch, hoi nghj khachhang).

4.17. Thu~

Thue thu nh?p doanh nghi~p

Chi phi thu~ thu nhi[Jpdoanh nghi?p (TNDN) hien hBnh

Chi phi thue TNDN hi$n hanh dll'OOcxac djnh tren CO' sa thu nh$p tinh thu~ va thu~ suat thu~ TNDNtrong nam hi$n hanh la 20%.

Rieng doi vai dl,J'an T6 hoopnha may G<;lchBe t6ng khi chll'ng ap, san x.uat cau ki$n Be ,tong du.c s~nva Be tong thll'ang pham: Ap dl,Jngmuc thue suat 10% trong 15 nam ke ttY khi dl,J'an dau tll' bat dauhO<;1tdong kinh doanh, dll'OOcmien thu~ thu nh$p doanh nghi$p trong 4 nam ke ttY khi co thu nh$p chiuthu€l va giam 50% trong 9 nam ti~p thea. do do Nhom Cong ty dU'qc mien thu~ thu nh<;ipdoa,nh nQhi$pttY nam 2012 d~n nam 2015 va giam 50% ttY nam 2016 d~n nam 2024. NhCrng ll'U dai ve thue thunh$p doanh nghi$p tren day dll'OOCquy djnh trong Th6ng tll' 130/2008/TT-BTC ve hll'ang dan thi han~mot so dieu clla Lu$t thu~ TNDN so 14/2008/0H12 va hll'ang dan thi hanh Nghi dinh s6

15

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;;.::-COI'K

Hl~

110."MV\l-CHI ~

~~

sAo cAo TAl cHiNH HQ'P NHATCho nam tai chinh k~t thuc ngay 31/12/2016

CONG TY c6 pHAN PACIFIC DINCO vA cAc CONG TY CONLo C20-C21 CCN Thanh Vinh, HUy$n H6a VangThanh pho 8a Nang, Vi$t Nam

THUYET MINH sAo cAo TAl cHiNH HQ'P NHAT (TIEP THEa)

124/2008/N8-CP ngay 11/12/2008 cua Chinh phu quy dinh chi ti~t thi hanh mQt so dieu cua Lu~t thueTNDN.

Thue gia tri gia tang

Thu.~ gia tri gia tang cua cac hang hoa va dich vt,Jdo Nhom cong ty cung dip dU'O'ctinh theo cac mucthue nhU' sau:

• Ban be tong thU'O'ngph~m, ban da, v~n chuy~n 10%;• Cac dich vt,Jkhac theo quy djnh hi$n hanh.

Cae lo?i thue khae

Ap dt,Jngtheo cac lu~t thue hi$n hanh t<;iiVi$t Nam.

Gac bao cao thue cua Nhom cong ty se chiu Sl,l'ki~m tra cua cO' quan thue. Do vi$c ap dt,Jnglu$t vacac quy dinh ve thue doi vai nhieu 10<;iigiao dich khac nhau co th~ dU'Q'cgiai thich theo nhieu cachkhac nhau, dan den so thue dU'O'ctrinh bay tren bao cao tai chinh co th~ bi thay d6i theo quyet dinhcuoi cung cua cO'quan thue.

4.18. Uii trEm co phiilu

U3i CO'ban tren c6 phieu dU'O'ctinh b~ng cach chia IO'i nhu~n hO'p nh~t sau thue cua Nhom cong tysau khi trfch quy khen thU'6'ng, phuc IO'icho tong so binh quan so co phieu pho thong lU'u hanh trongky, khong bao gam so co phieu dU'Q'cNhom cong ty mua l<;iiva giCf lam co phieu ngan quy.

4.19. Uii suy giam tren co phiilu

Lai suy giam tren co phieu dU'O'ctinh b~ng cach chia IO'inhu~n hO'p nh~t sau thue cua Nhom cong tysau khi trich quy khen thU'6'ng, phuc IO'icho t6ng so binh quan so co phieu ph6 thong lU'u hanh trongky va tong so co phieu pho thong dl,l' kien dU'O'cphat hanh them, khong bao gam so co phieu dU'Q'cNhom cong ty mua l<;iiva giCf lam co phieu ngan quy.

4.20. Cong cl;J tili chinh

Ghi nh?n ban c1tw

Tai san tai chinh

T<;iingay ghi nh~n ban d~u, tai san tai chinh dU'Q'cghi nh~n theo gia goc va cac chi phi giao djch colien quan trl,l'c tiep den vi$c mua s~m tai san tai chinh do.

Tai san tai chinh cua Nhom cong ty bao gam tien m~t, tien gLri khong ky h<;in,cac khoan phai thukhach hang, cac khoan phai thu khac, cac khoan d~u tU' tai chinh va cac cong ct,Jtai chinh phai sinh.

Gong nq tai chinh

T<;iingay ghi nh~n ban d~u, cong nO'tai chinh dU'O'cghi nh~n theo gia goc va cac chi phi giao dich colien quan trl,l'c tiep den vi$c phat hanh cong nO'tai chinh do.

Gong nO' tai chinh cua Nhom cong ty bao gam cac khoan phai tra ngU'6'i ban va phai tra khac, cackhoan vay va cong ct,Jtai chinh phai sinh.

Danh gia I?f sau Ian ghf nh?n ban dau

Hi$n t<;ii,chU'a co quy dinh ve danh gia l<;iicong cu tai chinh sau ghi nh~n ban d~u.

16

~"00~IHItTliV...TN)iHANHIRUNG

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CONG TY c6 pHAN PACIFIC DINCO vA cAc CONG TY CONLa C20-C21 CCN Thanh Vinh, Huy$n H6a VangThanh ph6 8a Nang, Vi$t Nam

THUYET MINH BAa cAo TAl cHiNH HQ'P NHAT (TIEP THEa)

4.21. Nguyen t~c va phU'O'ng phap I~p bao cao tai chinh h<;>,pnh~t

B~o cao tai chinh hO'Pnhat la bao cao tai chinh clla Nhom cong ty ma trong d6 tai san, nO', ngu6nvon, doanh thu, chi phi va dong ti~n clla cong ty mE;:va cac cong ty con dU'O'c trinh bay nhU' motdoanh nghi$p doc I$p khong tinh den ranh giai phap Iy clla cac cong ty rieng bi$t. Cac bao cao taichinh c~a cac ~ong ty con da dU'O'cI$p.cho cung nam tai chinh vai cong ty mE;:theo cac chinh sach ketoan th.ong nh~t vai cac chinh sach ke toan clla cong ty mE;:.Cac but toan dieu chTnh da dU'O'cthl,J'chi$n doi vai bat ky chinh sach ke toan nao co diem khac bi$t nh~m dam bao tfnh thong nhat giCl'acaccong ty con va cong ty mE;:.

PhU'ong phap k~ toan trong giao djch h9'P nhat kinh doanh qua nhifw giai do~m

Neu trU'O'c ngay d<;itdU'O'cquyen kiem soat. cong ty mE;:khong co anh hU'O'ngdang ke va h<;ichtoankhoan dau tU' theo phU'O'ngphap gia goc thl khi d<;itdU'O'cquyen kiem soat khoan dau tU' tmO'c daydU'oocdanh gia l<;iitheo gia tri hO'PIy t<;iingay kiem soat cong ty con. Khoan chenh I$ch giCl'agia danhgia l<;iiva gia goc clla khoan dau tU' dU'O'cghi nh$n vao bao cao ket qua kinh doanh hoopnhat.

Neu trU'O'c ngay d<;itdU'O'cquyen kiem soat, cong ty mE;:co anh hU'O'ngdang ke va h<;ichtoan khoandau tU' theo phU'O'ngphap von Chll 50' hCl'uthi khi d<;itdU'OOcquyen kiem soat khoan dau tU' trU'ac daydU'oocdanh gia l<;iitheo gia tri hoopIy t<;iingay kiem soat cong ty con. Khoan chenh I$ch giCl'agia danhgia l<;iiva gia trj clla khoan dau tU' theo phU'O'ngphap von Chll 50' hCl'udU'OOcghi nh$n vao bao cao ketqua kinh doanh hO'Pnhat. Phan chenh I$ch giCl'agia trj khoan dau tU' theo phU'O'ngphap von chll 50'hCl'uva gia goc khoan dau tU' dU'O'cghi nh$n trl,J'Ctiep vao cac chi tieu thuoc ngu6n von chll 50' hCl'utren bang can doi hO'Pnhat

PhU'O'ng phap ghi nh?n 19'i ich cua co dong khong kiem soat

Looi ich clla co dong khong kiem soat trong thu nh$p thuan va tai san thuan clla cong ty con dU'OOctrinh bay rieng bi$t tren bao cao ket qua kinh doanh hO'Pnhat va bang can doi ke toan hO'Pnhat.

Cac khoan 10phat sinh t<;iicong ty con dU'oocphan bo tU'O'ng0'ng vai phan 50> hCl'uclla co dong khongkiem soat, ke ca trU'ang hO'Pso 10do 1O'nhO'n phan 50> hCl'uclla co dong khong kiem soat trong tai santhuan clla cong ty con.

PhU'ong phap ke toan ghi nh?n lai, 10khi co s(.J' thay doi ty I~ sO' hCPut?i cong ty con

Cac thay doi ve ty 1$50> hCl'uclla Nh6m cong ty trong cong ty con khOng dU'a den vi$c mat kiem soatclla Nh6m cong ty dU'O'ch<;ichtoan la giao djch ve von. Gia trj ghi so clla Nh6m cong ty va Iooiich cllaco dong khong kiem soat dU'O'cdieu chTnh de phan anh Sl,J'thay doi ve ty 1$50> hCl'utU'O'ng 0'ng trongcong ty con do. Chenh I$ch do dieu chinh 100iich clla co dong khOng kiem soat va gia tri hOOpIy Cll~khoan thanh toan dU'OOcghi nh$n tn,rc tiep vao Iooinhu$n sau thue chU'a phan phoi clla Bang can doike toan hO'Pnhat.

Ngay khi mat quyen kiem soat cong ty con, lai 10clla Nh6m cong ty dU'OOcxa~ djnh .Ia ch~nh I$ch giCl'aso thu tli vi$c thoai von vO'i gia tri tai san thuan chuyen nhU'O'ng t<;iithai diem mat. quyen kiem soatcong vO'i gia trj 100ithe thU'O'ngm<;iichU'a phan bo het dU'OOcghi nh$n vao bao cao ket qua kinh doanhhQ'p nhat.

PhU'O'ng phap lo?i trr} giao djch n9i b9

Tat ca cac so dU' va cac giao djch noi bo, ke ca cac khoan lai chU'a thl,J'chi$n phat sinh tli cac giaodich noi bO dU'OOc10<;iitrli hOElntoan khi hO'Pnhat. Cac khoan 10chya thl,J'chi$n ~Ong d~O'c 10<;iitrli trenbao cao tai chinh hO'Pnhat, trli trU'ang hO'Pchi phi gay ra khoan 10d6 khong the thu hOi.

PhU'O'ng phap xac djnh 19'i the thU'O'ng mCj1iho~c lai tiP giao djch mua re

T<;iithai diem n~m quyen kiem soat cong ty con, 100ithe thU'O'ngm<;iiho;;ic lai to' giao dich ,mua re <?U'O'cxac dinh la khoan chenh I$ch giCl'agia phi khoan dau tU' va gia tri hO'P Iy clla tai san thuan co the xac

17

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CONG TY c6 pHAN PACIFIC DINCO vA cAc CONG TY CONL6 C20-C21 CCN Thanh Vinh, Huy$n H6a VangThanh pho Ba Nang, Vi$t Nam

THUYET MINH sAo cAo TAl CHiNH HQ'P NHAT (TIEP THEO)

dinh clla cong ty can t<;lingay mua do cong ty mE::n~m giO'. LQ'i the thU'O'ngmai dU'Q'ctrinh bay thanhmot khoan ml,)CriEmg bi$t tren baa cao tai chinh hQ'p nhat va dU'Q'Cphan bo dEln deu khong qua 10nam vao chi phi trong ket qua kinh doanh hQ'p nhat. U3i tLPgiao djch mua re dU'Q'cghi nh$n la thunh$p khac khi phat sinh.

Sao cao tai chinh hQ'p nhat kem thea khong nham phan anh tlnh hinh tai chfnh hQ'p nhctJt,ket qua hO<;ltdong kinh doanh hQ'p nhat va tinh hlnh lU'u chuyen tien t$ hQ'p nhat thea cac nguyen t~c va thOng 1$ke toan dU'Q'cchap nh$n chung t<;licac nU'6'c khac ngoai Vi$t Nam.

5. THONG TIN s6 SUNG CHO cAc KHOAN Ml)C TRiNH sAY TREN SANG CAN £)61 KE ToAN

5.1. Ti~n va cac khoan twO'ng dwO'ng ti~n

T1~nm$tT1~ngli'i ngEln hang khOng ky h.;!nT1~ngli'i ky h,;!n khong qua 3 thang

C<;>ng

5.2. Phai thu ng~n h?n clla khach hang

Phai thu tLPkhach hang:Cong ty TNHH Sichuan HuashiCac doi tU'Q'ng khac

Phai thu khach hang la cac ben co lien quan -xem them ml,JC9

CQng

5.3. Phai thu ng~n h?n khac

T?i ngay31/12/2016

VND

2.747.909.76111.224.625.8418.000.000.000

21.972.535.602

T?i ngay31/12/2016

VND

41.465.406.19050.178.546.312

9.576.369.202

101.220.321.704

T?i ngay01/01/2016

VND

3.142.230.11329.038.714.7716.000.000.000

38.180.944.884

T?i ngay01/01/2016

VND

16.120.863.49046.343.956.226

5.509.274.702

67.974.094.418

T,;li ngay 31/12/2016VND

T? i nga y 01/01/2016VND

Tc;lmLrngSao hiem xa hQiKy CU'Q'C, ky quyLai dl,l' thuPhai thu khac

CQng

Gia tri

2.936.609.6121.783.403

20.700.0003.156.16436.302.295

2.998.551.474

DI,l' ph6ng Gia trj

289.294.24911.587.17554.140.0003.333.33367.880.284

426.235.041

DI,l' ph6ng

18

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CONG TY co pHAN PACIFIC DINCO vA cAc CONG TY CONLa C20-C21 CCN Thanh Vinh, Huy$n H6a VangThanh pho 8a Nang, Vi$t Nam


5.4. NC?' x~u

T<;Iingay 31/12/2016VND

Gia trj co th~ thuGia g6c hoi

T<;Iingay 01/01/2016VND

Gia trj co th~ thuGia g6c hoi

D6i tU'gngTong gia tri cac khoan phaithu qua hc;lnthanh toan

2.716.469.820

2.716.469.820

403.552.100

403.552.100

5.247.659.170

5.247.659.170

1.680.746.800

1.680.746.800

Chu tich HQi dong quan trj va Ban T6ng Giam doc danh gia kha nang thu hoi nO' phai thu qua h,;1nla cao viCong ty rat chu trQng vao vi$c thu hoi cong nO'va cong tac thu hoi nO' xau dang dien ra rat tot. Trang nam2016 thu hoi dU'O'c2.196.116.850 dong.

Thai gian qua h<;!nva gia tri cac khoan nO'phai thu qua h<;!ntheo tlmg doi tU'O'ngdU'O'cchi tiet nhU' sau:

T?i ngay 31/12/2016 T?i ngay 01/01/2016VND VND

Gia tr! co the Thai gian Gia t~ co the Thai gian quaGia g6e thu hoi qua h<;ln Gia g6e thu hoi h<;ln

- Cong Ty CP DlXD Thu$n An 2 8a thu hoi 1.509.509.000 754.754.500 Til'1 - 2 nam- Cong ty CP XD & Kinh doanh 8ia 6e - 8a thu hoi 435.349.850 - Tren 3 namTan Ky- Cong ty TNHH XD NgQe San - 8a thu hoi 539.440.000 377.608.000 Til' 6T - 1 nam- Cong ty CP 8~u tU' X2.y dl,mg 439.274.772 Tren 3 nam 439.274.772 - Tren 3 namTlf Vc!nThiel ke Conslrexim- Cong ty CP Kien true Canh quan 358.566.898 - Tren 3 nam 358.566.898 - Tren 3 nam

M<;lnhCU'ang An- Cong ty APIC Sai G6n 267.415.000 Tren 3 nam 267.415.000 80.224.500 T[P 2 - 3 nam

- Cong ty CP XD H<;lT~ng Trung Nam 323.692.500. 97.107.750 Til' 2 - 3 nam 353.692.500 176.846.250 T[P 1 - 2 nam

- Cong ty TNHH T6ng Baa Anh 284.960.000 85.488.000 T[P 2 - 3 nam 284.960.000 142.480.000 Til'1 - 2 nam

- 86i tU'Q'ng khae 1.042.560.650 220.956.350 1.059.451.150 148.833.550

C(lng 2.716.469.820 403.552.100 5.247.659.170 1.680.746.800

19

BAa cAo TAl cHiNH HQ'P NHATCho nam tai chinh ket thuc ngay 31/12/2016



5.5. Hang t6n kho

Tt;li ngay 01/01/2016VND

Nguyen Ii$u, V<;ltli$uCong Cl,J,dl,JngCl,JThanh pham

Cc;>ng

Tt;li ngay 31/12/2016VND

Gia goc Ol,l' phong

7.100.649.032316.126.242

4.988.951.468

12.405.726.742

Gia goc

5.714.163.106539.545.477

3.203.887.787

9.457.596.370

Ol,l' phong

Khang co hang t6n kho Ii dong, kem, mat pham chat khang co kha nang tieu thl,Jt<;lithai di~m cuoi nam.KhOng co hang t6n kho dung d~ the chap, cam co dam bao cac khoan phai tra t<;lithai di~m cu6i nam.

5.6. Chi phi tra trU'Qoc

Ngan hc;ln:Cong Cl,Jdl,JngCl,Jch6' phEln b6Chi phi baD hi~m may moc thiet bjPhi SlYdl,JngdU'ang be?Chi phi slYa chCi'aChi phi boc tang phuChi phikhac

C(>ng

Oai h,;ln:Chi phi sCi'a chCi'aCong Cl,Jdl,mg Cl,Jch6' phEln b6Phi SlYdl,mg dU'6'ng bQChi phi thue datChi phikhac

C(>ng

Tt;li ngay31/12/2016

VND

1.525.422.911550.153.190144.789.836350.629.697336.326.66783.608.673

2.990.930.974


VND

318.467.155264.823.122119.464.132

2.865.280.168

36.666.666

3.604.701.243


VND

1.624.591.310415.303.349156.924.712138.175.167

50.667.137

2.385.661.675


VND

718.385.676887.283.314

2.927.681.908

4.533.350.898

20

CONG TY co pHAN PACIFIC DINCO vA cAc CONG TY CONLa C20-C21 CCN Thanh Vinh, Huy$n H6a Vang sAo cAo TAl CHiNH HQ'P NHATThanh phoDa Nang, Vi$t Nam Cha nam tai chinh k~t thuc ngay 31/12/2016


5.7. Thu~ va cac khaan phai thu, phai n<)pNha nlJ'o'c

Thue GTGTThue xuflt nh~p kh~uThue TNDNThue TNCNThue man baiPhi va 1$ phi

Cc;>ng

T~i ngay 31/12/2016 Trang nam T~i ngay 01/01/2016VND VND VND

Phai thu Phai nQp Phai nQp Da nQp Phai thu Phai nQp

770.853.585 41.993.579.548 42.132.082.661 - 909.356.6982.002.950 2.002.950

28.844.399 2.126.508.211 6.805.146.483 6.900.842.941 - 2.193.360.27042.127.153 12.513.123 1.153.456.275 1.175.923.660 7.146.645

9.000.000 9.000.0008.140.000 8.140.000

70.971.552 2.909.874.919 49.963.185.256 50.227.992.212 7.146.645 3.110.856.968

21

II~I ~irn)~:"i~ )~)J\~\ c:~-!~x~..:..

CONG TY co pHAN PACIFIC DINCO vA cAc CONG TY CONLa C20-C21 CCN Thanh Vinh, Huy$n Hoa Yang BAa cAo TAl cHiNH H9'P NHATThanh pho Ba Nang, Vi$t Nam Cho nam tai chinh ket thuc ngay 31/12/2016

THUYET MINH BAa cAo TAl CHiNH HQ'P NHAT (TIEP THEa)

5.8. Tang, giam tili san c6 dinh hO'u hinh

Khoan mt.Jc

Nguyen gia:T<;lingay 01/01/2016Mua trong namThanh Iy, nhlJ'Q'ng ban

T'ili nga y 31/12/2016

Gia trj hao man lOy ke:T~i ngay 01/01/2016Khau hao trong namThanh Iy, nhlJ'Q'ng ban

T<;Ii ngay 31/12/2016

Gia tr! can l<;li:T<;lingay 01/01/2016

Nha clI'a, v~tki~n truc

VND

10.319.398.857

10.319.398.857

3.923.710.4571.163.937.765

5.087.648.222

6.395.688.400

May moc, thi~tb!

VND

40.098.126.6877.452.348.491(355.102.040)

47.195.373.138

30.060.324.3316.025.110.473(355.102.040)

35.730.332.764

10.037.802.356

PhU'O'ng ti~n v~nt.H, truy~n d~n

VND

81.887.781.19327.937.900.001

109.825.681.194

38.966.871.93710.978.330.340

49.945.202.277

42.920.909.256

Thi~t b!, dt.Jngct.J quan Iy

VND

466.008.41240.909.091

506.917.503

422.859.69639.812.549

462.672.245

43.148.716

CQng

VND

132.771.315.14935.431.157.583(355.102.040)

167.847.370.692

73.373.766.42118.207.191.127(355.102.040)

91.225.855.508

59.397.548.728

T<;Ii ngay 31/12/2016 5.231.750.635 11.465.040.374 59.880.478.917 44.245.258

Gia trj can l<;licuoi ky ella T5CB hCl'uhinh da dung the chap, cam co, dam bao cho cac khoan vay la 54.570.922.318 d6ng.

Nguyen gia clla T5CB hCl'uhinh cuoi nam da khau hao het nhu'ng van can SLY dl,Jng la 28.563.418.892 d6ng.

Kh6ng co T8CB hQ>uhinh cuoi nam ch6' thanh Iy.

76.621.515.184

22

sAo cAo TAl CHiNH HQ'P NHATCho nam tai chfnh ket thuc ngay 31/12/2016

CONG TY CO pHAN PACIFIC DINCO vA cAc CONG TY CONLa C20-C21 CCN Thanh Vinh, Huy$n H6a VangThanh pho 8a Nang, Viet Nam


5.9. Chi phi xay dl;Vng cO' ban deYdang

Slfa chO'a van phongX8.y dl,l'ng tr<;lmChu Lai

CQng

T?i ngay31/12/2016

VND

907.406.15685.000.907

992.407.063

T?i ngay01/01/2016

VND

T<;lingay laP bao cao, Nhom cong ty chU'a xac dinh dU'OOcgia trj hoopIy clla khoan dau tU' nay d€: thuyet minhtrong bao cao tai chinh b6'i vi khong co gia niem yet tren thi twang va Chu~ln mL!c Ke toan Viet Nam, Chedo Ke toan Doanh nghi$p Viet Nam hi$n chU'a co hU'ang dan v~ cach tinh gia trj hOOp1'1 Slf dl.,Jngcac ky thu$tdinh gia.

5.1O. £)~u tU' gop von vao dO'n vi khacT~i ngay 31/12/2016

VND

Gia goc Gia trj hQ'pIy DI,J'ph6ng

Congty CP Pacific Dinco Hi! Tinh 60.000.000

C9n9 60.000.000

5.11. Phai tra ngU'cYibim ng~n h<;lnT<;li ngay 31/12/2016

VNDs6 co kha nang

Gia tri tra nO'

T~i ngay 31/12/2015VND

Gia goc Gia trj hQ'pIy DI,J'ph6ng

60.000.000

60.000.000

T?i ngay 01/01/2016VND

86 co kha nangGia tri tra nO'

Phai tra cho ngU'aj banCong ty TNHH M1V AnTrung Phuc 892.030.400 892.030.400 2.317.365.400 2.317.365.400

Gong ty TNHH Xi mangLUKS Viet Nam 8.698.386.426 8.698.386.426 5.619.949.925 5.619.949.925

Gong ty TNHH V$n tai vaXD Tram Anh TU~ln 3.496.832.001 3.496.832.001 2.599.665.500 2.599.665.500

Gac aoi tU'O'ng khac 6.889.567.094 6.889.567.094 6.234.793.179 6.234.793.179

Phai tra cac ben lien quan- Xem them ml,jC 9 3.893.766.768 3.893.766.768 45.599.308 45.599.308

23.870.582.689 23.870.582.689 16.817.373.312 16.817.373.312

23

sAo cAo TAl CHiNH HQ'P NHATCho nam tai chinh ket thUc ngay 31/12/2016

CONG TY co pHAN PACIFIC DINCO vA cAc CONG TY CONLa C20-C21 CCN Thanh Vinh, Huy$n H6a YangThanh pho Da Nang, Vi$t Nam


5.12. Chi phi phai tra ng~n hi;mT?i ngay T?i ngay

31/12/2016 01/01/2016VND VND

Trich tmcYc li3i vay 118.060.371 49.663.959

C(mg 118.060.371 49.663.959

5.13. Phai tra ng~n h<;lnkhac

T?i ngay T?i ngay31/12/2016 01/01/2016

VND VND

Co tuc, lQ'i nhu$n phai tra 8.100.000.000Kinh phi cong doan 13.749.629 13.749.629BHXH, SHYT, SHTN 26.116.160Phai tra khac 124.189.000 34.500.000

Cqng 137.938.629 8.174.365.789

------------------------------------;.;24:1

CONG TY co pHAN PACIFIC DINCO vA cAc CONG TY CONLa C20-C21 CCN Thanh Vinh, Huy$n H6a VangThanh rho 8a Nang, Vi$t Nam


5.14. Vay va n9' thue tai chinh

sAo cAo TAl CHiNH HQ'P NHATCha nam tai chinh ket thuc ngay 31/12/2016

T<;ti ngay 01/01/2016VND

T<;tingay 31/12/2016VND

Gia tri s6 co kha ~ang. tra nO'

Trong namVND

Tang GiamGia tri

So co kha nangtra nO'

Ng~n hi;m:NH TMCP 8au tlf va Phat triEmVN - CN 8NNH TMCP Ngo<;lithO'O'ngVN - CN 8NNH TMCP Ky thO'O'ngVN - CN 8N

C(mg

27.000.000.00016.788.610.0001.014.996.000

44.803.606.000

27.000.000.00016.788.610.0001.014.996.000

44.803.606.000

124.900.000.00040.157.030.0001.014.996.000

166.072.026.000

117.175.000.00028.957.630.0001.014.996.000

147.147.626.000

19.275.000.0005.589.210.0001.014.996.000

. 25.879.206.000

19.275.000.0005.589.210.0001.014.996.000

25.879.206.000

Dai h<;ln:NH TMCP 8au to' va Phal tri~n VN - CN 8N (*) 375.000.000 375.000.000 1.500.000.000 1.875.000.000 1.875.000.000

NH TMCP Ngo<;lithu'O'ng VN - CN 8N (**) 23.386.470.000 23.386.470.000 26.116.750.000 7.757.030.000 5.026.7;50.000 5.026.750.000

NH TMCP Ky thu'O'ng VN - CN 8N ("*) 1.691.676.000 1.691.676.000 1.014.996.000 2.706.672.000 2.706.672.000

CQng 25.453.146.000 25.453.146.000 26.116.750.000 10.272.026.000 9.608.422.000 9.608.422.000

T6ng C(lng 70.256.752.000 70.256.752.000 192.188.776.000 157.419.652.000 35.487.628.000 35.487.628.000

(*) Vay dai h~n Ngan hang TMCP 8au tlf va Phat trien Vi$t Nam - Chi nhanh 8a Nang thea HO'P dong tin dl,lng dau tlf 01/2015/3270430/H8TD ngay12/02/2015 de mua 03 xe trQn be tong hi$u Hyundai. Thea d6, tong h~n muc vay: 4.000.000.000 VND, dO'O'c dam baa bilng tai san di vay, thai h9n 36 thangke tlJ' ngay rut von Ian dau (12/02/2015), lai suat clla HO'P dong t~i thai diem nh~n nO' la 10,2% va se dO'O'c dieu chinh 6 thang/lan thea lai suat tin dl,lng &tu'ng thai diem, lai suat qua h9n bilng 150% lai suat nO' trang h~n.

(**) Vay dai h9n Ngan hang TMCP Nga~i thO'O'ng Vi$t Nam - Chi nhanh 8a Nang thea cac HO'P dong sau:_ Hap dong tin dl,lng thea dl,J' an dau to' ph at trien so 174/2015NCB-KHDN ngay 10/06/2015 de mua 05 xe trQn be tong HINO m6'i 100%. Thea d6, tongh~n muc vay: 7.000.000.000 VND, dO'O'c dam bao bilng tai san di vay, thai h~n 60 thang ke tlJ' ngay rut von Ian dau (21/08/2015). Lai suat clla HO'P dong t~ithai diem nh~n nO' la 9% va dlfO'C co djnh trang 36 thang ke tll' ngay rut von Ian dau, ke tu' thang thu 37 tinh tll' ngay rut von Ian dau lai suat bilng lai suathuy dQng VND tiet ki$m ca nhan ky h;;m 12 thang tra sau da Ngan hang TMCP Ngo9i thu'ang Vi$t Nam - Chi nhanh 8a Nang cong bo cQng (+) 4,3%/nam,lai suat qua hc;m bilng 150% lai suat nO' trang h9n.

25

IIt;( ~"~ ;S g,% ~. \~\\lie ~ z .•.•.•\% :I: (il <l

CONG TY cO pHAN PACIFIC DINCO vA cAc CONG TY CONLa C20-C21 CCN Thanh Vinh, Huy$n H6a Yang BAa cAo TAl cHiNH HQ'P NHATThanh ph6 Da Nang, Vi$t Nam Cho nam tai chinh ket thuc ngay 31/12/2016


_ Hap dong tin dVng theo dl,J'an dau tU' s6 24/2016NCB-KHDN ngay 21/03/2016 de mua 03 xe trOn be tong Hyundai mai 100%. Theo d6, tong h,;m mli'cvay: 4.800.000.000 VND, dU'O'Cdam bao b~ng tai san di vay, thai hc;ln60 thang ke tl1'ngay rut v6n Ian dau (24/03/2016). U3i suat clla HO'pdong t<;lithai diemnh<;lnnO' la 9,35% va dU'O'Cc6 dinh trong 36 thang ke tl1'ngay rut v6n Ian dau, ke tl1'thang thli' 37 tinh tl1'ngay rut v6n Ian dau lai suM b~ng lai suat huy dOngVND tiet ki$m ca nhan ky h<;ln12 thang tra sau do NgEln hang TMCP Ngo<;lithU'O'ngVi$t Nam - Chi nhanh Da Nang cong b6 cOng (+) 4,5%/nam, lai suatqua h<;lnb~ng 150% lai suat nO'trong h<;ln.

_ Hap dong tin dVng theo dl,J'an dau tU' s6 68/2016NCB-KHDN ngay 24/05/2016 de mua 02 xe trOn be tong Hyundai HD270 mai 100%. Theo d6, tong h<;lnmli'c vay: 3.200.000.000 VND, dU'O'cdam bao b~ng tai san di vay, thai h<;ln60 thang ke tl1'ngay rut v6n Ian dau (31/05/2016). U3i suat clla HO'pdong t<;lithaidiem nh<;lnnO' la 8,9% va dU'O'cc6 dinh trong 24 thang ke tl1' ngay rut v6n I~lndau, ke tl1' thang thli' 25 tinh tl1' ngay rut v6n Ian dau lai suat b~ng lai suat huydOng VND tiet ki$m ca nhan ky h<;ln12 thang tra sau do Ngan hang TMCP Ngo<;lithU'O'ngVi$t Nam - Chi nhanh Da Nang cong b6 cOng (+) Margin (D6i vaixep h<;lngtfn dVng nOi bO IO<;liA+ tra len la 3%; d6i vai IO<;liA la 3,6%; d6i vai IO<;liBBB tra xu6ng la 4,5%), lai suat qua h<;lnb~ng 150% lai suat nO'trong h<;ln.

_ Hap dong tin dVng theo dl,J'an dau tU' s6 79/2016NCB-KHDN ngay 31/05/2016 de mua 01 xe xuc l<;ltbanh 16pKOMATSU da qua SLr dung. Theo d6, tongh<;lnmli'c vay: 1.000.000.000 VND, dU'O'cdam bao b~ng tai san di vay, thai h<;ln60 thang ke tl1'ngay rut v6n Ian dau (31/05/2016). Lai suat clla HO'pdong t<;lithai diem nh<;lnnO' la 8,9% va dU'O'Cc6 dinh trong 24 thang ke tl1' ngay rut v6n Ian dau, ke tl1' thang thli' 25 tinh tl1' ngay rut v6n Ian dau lai suat b~ng lai suathuy dOng VND tiet ki$m ca nhan ky h<;ln12 thang tra sau do Ngan hang TMCP Ngo<;lithU'O'ngVi$t Nam - Chi nhanh Da Nang cong b6 cOng (+) Margin (D6ivai xep h<;lngtin dVng nOi bO IO<;liA+ tra len la 3%; d6i vai IO<;liA la 3,6%; d6i vai IO<;liBBB tra xu6ng la 4,5%), lai suat qua h<;lnb~ng 150% lai suat nO'trongh<;ln.

_ HO'pdong tin dVng theo dl,J'an d~lUtU' s6 93/2016NCB-KHDN ngay 22/06/2016 de mua 03 xe trOn be tong Hyundai mai 100%. Theo d6, tong h<;lnmu'cvay: 4.600.000.000 VND, dU'O'cdam bao b~ng tai san di vay, thai h<;ln60 thang ke tl1' ngay rut v6n Ian dau (22/06/2016). Lai suat clla HO'pdong t<;lithai diemnh<;lnnO' la 9,4% va dU'O'cc6 dinh trong 36 thang ke tu' ngay rut v6n Ian dau, ke tl1' thang thli' 37 tinh tl1'ngay rut v6n Ian dau laf suat b~ng lai suat huy dongVND tiM ki$m ca nhan ky h<;ln12 thang tra sau do Ngan hang TMCP Ngo<;lithU'O'ngVi$t Nam - Chi nhanh Da Nang cong b6 cong (+) Margin (D6i vai xeph<;lngtin dVng noi bO I09i A+ tra len la 3%; d6i vai IO<;liA la 3,6%; d6i vai IO<;liBBB tra xu6ng la 4,5%), lai suat qua h<;lnb~ng 150% lai suat nO'trong h<;ln.

_ Yay ngan hang TMCP Ngo<;lithU'O'ngVi$t Nam - Chi nhanh Da Nang theo HO'pdong s6 106/2016NCB-KHDN ngay 28/07/2016 de dau tU' xe a to bO'm betong Putzmeister. Theo d6, tong h<;lnmli'c vay: 5.300.000.000 VND, dU'O'cdam bao b~ng tai san di vay, thai h<;ln60 thang ke tl1' ngay rut v6n Ian dau(02/08/2016), lai suat clla hO'p dong t<;lithai diem nh<;lnnO' la 8,9% va dU'O'Cc6 dinh trong 24 thang ke tu' ngay rut v6n Ian dau, ke tl1' thang thli' 25 tinh tl1'ngay rut v6n Ian dau lai suat b~ng lai suat huy dong VND tfet ki$m ca nhan ky h<;ln12 thang tra sau do Ngan hang TMCP Ngo<;lithU'O'ngVi$t Nam - Chinhanh Da Nang cong b6 cong (+) Margin (D6i vai xep h,;lng tin dVng noi bO IO<;liA+ tra len la 3%; d6i vai IO<;liA la 3,6%; d6i vai IO<;liBBB tra xu6ng la 4,5%),lai suat qua h<;lnb~ng 150% lai suat nO'trong h<;ln.

_ Yay ngan hang TMCP Ngo<;lithU'O'ngVi$t Nam - Chi nhanh Da Nang theo HO'pdong s6 109/2016NCB-KHDN ngay 24/08/2016 de mua 01 xe tai HyundaiHD99. Theo d6, tong h<;lnmli'c vay: 456.750.000 VND, dU'O'Cdam bao biilng tai san di vay, thai hc;ln36 thang ke tl1' ngay rut v6n Ian dau (24/08/2016), laisuat clla hO'pdong t<;lithai diem nh<;lnnO' la 8,9% va dU'O'Cc6 dinh trong 24 thang ke tu' ngay rut von Ian dau, ke tl1'thang thli' 25 tinh tu' ngay rut von Ian daulai suat b~ng lai suat huy dong VND tiet ki$m ca nhan ky h<;ln12 thang tra sau do Ngan hang TMCP Ngo<;lithu'O'ng Vi$t Nam - Chf nhanh Da Nang cong bo

26

\\~\ ~ ~'; 2 ~ -::'/&/1\\Q.\C1 .,. __ <. jl\, II

CONG TY c6 pHAN PACIFIC DINCO vA cAc CONG TY CONLa C20-C21 CCN Thanh Vinh, Huy$n H6a Vang BAa cAo TAl CHiNH HQ'P NHATThanh ph08a Nang, Vi$t Nam Cho nam tai chinh k~t thuc ngay 31/12/2016


cong (+) Margin (80i vai x~p h,;lng tin dl,mg noi bO 10<;liA+ tny len la 3%; doi vai 10<;liA la 3,6%; doi vai 10<;liBBB tnY xuong la 4,5%), lai suM qua h<;lnb~ng150% lai suat nO'trong h<;ln.

_ Vay ngt.1nhang TMCP Ngo<;lithu'ang Vi$t Nam - Chi nhanh 8a Nang theo Hoopdong so 145/2016NCB-KHDN ngay 03/11/2016 de mua 01 bam be tongPutzmeister. Theo do, tong h<;lnmuc vay: 3.500.000.000 VND, dU'Q'c dam bao b~ng tai san di vay, thO'i h<;ln60 thang ke tCPngay rut von 1~1ndau(28/11/2016), lai suat clla hOOpdong t<;lithO'i diem nh~n nO' la 9,4% se dU'Q'cco dinh trong 36 thang ke tu' ngay rut von Ian dau, ke tCPthang thu 37 tinh tCPngay rut von Ian dau lai suat b~ng lai suat huy dong VND tiet ki$m ca nhan ky h<;ln12 thang tra sau do Ngan hang TMCP Ngo<;lithU'ang Vi$t Nam - Chinhanh 8a Nang cong bo cong (+) Margin (80i vai x~p h<;lngtin dl,mg noi bO 10<;liA+ trO' len la 3%; doi vai 10<;liA la 3,6%; doi vai 10<;liBBB trO'xuong la 4,5%),lai suM qua h<;lnb~ng 150% lai suM nO'trong h<;ln.

_ Vay ngan hang TMCP Ngo<;lithU'ang Vi$t Nam - Chi nhanh 8a Nang theo Hoopdong so 132/2016NCB-KHDN ngay 10/10/2016 de dau tU' xe Lexus Lx570. Theo do, tong h<;lnmuc vay: 3.500.000.000 VND, dU'Q'cdam bao b~ng tai san di vay, thO'i h<;ln60 thang ke tCPngay rut von Ian dau (18/10/2016), laisuat cua hoopdong t<,lithO'i diem nh~n nO' la 9,4% S8 dU'Q'cc6 dinh trong 36 thang ke tCPngay rut v6n Ian dau, ke tCPthang thu 37 tinh tCPngay rut v6n Ian daulai suat b~ng lai suat huy dong VND tiet ki$m ca nhan ky h<;ln12 thang tra sau do Ngan hang TMCP Ngo<;lithU'ang Vi$t Nam - Chi nhanh 8a Nang cong b6cong (+) Margin (80i vai x~p h<;lngtin dl,mg noi bO 10<;liA+ trO' len la 3%; doi vai 10<;liA la 3,6%; doi vai 10<;liBBB trO' xuong la 4,5%), lai suat qua h<;lnb~ng150% lai suat nO'trong h<;ln.

(***) Vay dai h<,lnNgan hang TMCP Ky thu'ang Vi$t Nam t<,liThanh ph6 8a Nang thea HOOpdong tin dl,mg so DNG1656/H8TD ngay 13/08/2015 de bo sungv6n mua bam hi$u HINO da qua SLY dl,mg. Theo do, tong h<,lnmuc vay: 4.060.000.000 VND, dU'Q'cdam bao b~ng tai san di vay, thO'i h<,lnvay 48 thang ke tCPngay rut von Ian dau (14/08/2015), lai suat cua Hoopdong t<,lithO'i diem nh~n nO' la 9,53% va S8 dU'Q'Cdieu chinh 1 thang/lan theo lai suat tin dl,mg 0- tCPngthO'idiem cong bien do 3,13%/nam.

27

\.\~~0'~Q.U'U'N\.

CONG TV c6 pHAN PACIFIC DINCO vA cAc CONG TV CONLa C20-C21 CCN Thanh Vinh, Huy$n H6a Vang sAo cAo TAl CHiNH HQ'P NHATThanh pho 8a N~ng, Vi$t Nam Cho nam tai chfnh ket thuc ngay 31/12/2016


5.15. Von ehu sa hu'u

5.15.1. Sang doi ehi~u bi~n dQng eua von ehu sa hLPUCac khoan ml,lc thuQc vbn chu s& hlvU

vbn d~u tU' eua Th~ ng dU' vbn vbn khac cua Quy d~u tU' LN sau thu~

chu s& hlvU vbn cb ph~n chu s<Y hlvU phat tri~n chU'a phan phbi C<,?ng

VND VND VND VND VND VND--

T<;lingay 01/01/2015 81.000.000.000 49.416.000 - 2.158.128.623 5.128.913.320 88.336.457.943

Lai trong nam truoo'c - - - - 27.751.331.527 27.751.331.527

Lai tLr giao dich mua re - - - 42.259.142 42.259.142

Trfeh quy KTQL. quy khenthu'ong Ban dieu hanh - - - - (724.352.743) (724.352.743)

Chia e6 tLI'Cnam nay - - - (8.100.000.000) (8.100.000.000)

T<;lingay 01/01/2016 81.000.000.000 49.416.000 - 2.158.128.623 24.098.151.246 107.305.695.869

LZii trong nam nay - - - - 28.197.357.286 28.197.357.286

Trich quy KTQL, quy khenthu'ong Ban dieu hanh - - - - (2.701'.409.973) (2.701.409.973)

Trich quy d€lu tu' philt tri~n - - - 2.775.133.153 (2.775.133.153)

Chia c6 tu'c nam tru'cYc - - - - (12.150.000.000) (12.150.000.000)

Chia e6 tll'e nam nay - - - - (4.050.000.000) (4.050.000.000)

8ieu ehinh khae - - 228.800.000 - (228.800.000)

--

T~i ngay 31/12/2016 81.000.000.000 49.416.000 228.800.000 4.933.261.776 30.390.165.406 116.601.643.182

28

~:~

BAa cAo TAl CHiNH HQ'P NHATCho nam tai chinh ket thuc ngay 31/12/2016



5.15.2. Chi ti~t von gop eua ehu 56' hfru

Cang ty C6 phan DineoVon gop ella eac e6 dong khae

CQng

T~i ngay31/12/2016

VND

17.606.880.00063.393.120.000

81.000.000.000

T~i ngay01/01/2016

VND

17.606.880.00063.393.120.000

81.000.000.000

5.15.3. Cae giao djeh v~ von v&i cae ehu 56' hfru va phan phoi e6 t(ve, ehia lQ'i nhu~n

Von dau tU' clla chu 5& hCruVon gop dau namVon gop tang trong namVon gop giam trong nam

Von gop euoi namC6 tuc, lQ'i nhu$n da chia

5.15.4. cll phi~u

Nam 2016VND

81.000.000.000

81.000.000.00025.412.829.340

T~i ngay31/12/2016C6 phi~u

Nam 2015VND

81.000.000.000

81.000.000.000197.427.000

T~i ngay01/01/2016C6 phi~u

So 1U'Q'ngco phi~u dang ky phat hanhs6 1U'Q'ngc6 phi~u da ban ra cong chung

Bao gam: Co phieu pho thOngCo phieu U'u oai (owc phan /o?i /a vonchu sa hO'u)

So 1U'Q'ngc6 phi~u dang lU'u hanhBao gam: Co phieu pho thOng

Co phieu U'u oai (owc phan /o?i /a vonchU sa hO'u)

M$nh gia co phi~u dang lU'u hanh: 10.OOOVND

8.100.0008.100.000

8.100.00~ I

8.100.0008.100.00~1

8.100.0008.100.000

8.100~18.100.000

8100000 I

29

sAo cAo TAl cHiNH HQ'P NHATCho nam tai ehfnh k~t thue ngay 31/12/2016

CONG TY c6 pHAN PACIFIC DINCO vA cAc CONG TY CONLa C20-C21 CCN Thanh Vinh, Huy$n H6a VangThanh pho Da N~ng, Vi$t Nam

THUYET MINH sAo cAo TAl CHINH HQ'P NHAT (TIEP THEO)

5.15.5. Uii cO' ban tren c6 phi~u

LQ'i nhu$n sau thue thu nh$p doanh nghi$pCae khoan di~u ehinh tang hO<;legiam lQ'i nhu$n sau thue- fJi~u chinh tang- fJitJu chinh giam (trfch quy khen thuUng phUc lQ'i)LN hO<;le10phan bo eho e6 dong sa hCrue6 phieu ph6 thos6 1U'Q'nge6 phieu ph6 thong lU'u hanh binh quan trong ky

Uii eO' bim tren eo phi~u

Nam 2016VND

28.197.357.286(1.973.815.010)

1.973.815.01026.223.542.276

8.100.000

3.237

Nam 2015VND

27.751.331.527(2.995.538.716)

2.995.538.71624.755.792.811

8.100.000

3.056

LQ'i nhu$n pMn be) eho eo phi~u pho thcng ella Nh6m eong ty d~ tfnh lai cO' ban tren co phi~unam trU'6'e da tny quy khen thU'ang, phue lQ'itheo hU'6'ng dan ella Thong tU' 200/20 14fTT-BTC.

Nam nay, thea k~ hac;lehphEln phoi lQ'i nhu$n sau thu~ nam 2016 tc;liNghi quy~t Dc;lihoi d6ng codong thU'6'ng nien nam 2016 so 04/2016/NQ-8H8C8 ngay 24/04/2016: trieh quy khen thU'angphue lQ'iv6'i ty 1$7% ella lQ'i nhu$n sau thu~ hQ'p nh~t. Thea d6 lQ'i nhu$n phan bo eha co phi~upho thOng ella Nh6m eong ty d~ tinh lai cO' ban tren co phi~u nam nay da tny quy khen thU'angphue lQ'idt,J'tinl),

5.15.6. Lai suy giam tr{m eo pl1i~u

--\78-aNItNI

IOA~\ v\i;Hlt.IIEN~!tAU~

LQ'i nhu$n sau thue thu nh$p doanh nghi$pCae khoan di~u ehinh tang hO<;legiam lQ'i nhu$n sau thue- 8i~u ehTnh tang- £)i~u ehTnh giam (trfeh quy khen thU'ang phue lQ'i)LN hO<;le10phan bo eho eo dong sa hCrueo phieu ph6 thos6 1U'Q'ngeo phieu pho thong lU'u hanh binh quan trong kys6 1U'Q'ngeo phieu pho thong dt,J'kien phat hanh them

Uii suy giam tren e6 phi~u

Nam 2016VND

28.197.357.286(1.973.815.010)

1.973.815.01026.223.542.276

8.100.000

3.237

Nam 2015VND

27.751.331.527(2.995.538.716)

2.995.538.71624.755.792.811

8.100.000

3.056

Thea Nghi quy~t 8c;li hQi d6ng co dong thU'ang nien nam 2016 so 04/2016/NQ-DH8C8 ngay24/04/2016 thl 8c;li hoi d6ng co dong da thOng qua phU'O'ng an phat hanh co phi~u tang von dieu .1$trang nam 2016. Tuy nhien thea Nghi quy~t so 13/2016/NQ-HDQT ngay 26/07/2016 xae dinh da biendong ella thi trU'ang, khong pM hQ'p d~u tU' thea phU'O'ngan tang von va Nh6m Cong ty da giYi thongbao noi dung tren d~n Oy ban chung khaan Nha nU'6'eso 241/2016fTB-PDB ngay 26/07/2016.

30

sAo cAo TAl cHiNH HQ'P NHATCho nam tai ehinh ket thue ngay 31/12/2016

CONG TY co pHAN PACIFIC DINCO vA cAc CONG TY CONLa C20-C21 CCN Thanh Vinh, HUY$n H6a VangThanh phD Da Nang, Vi$t Nam


5.15.7. Cae quy ella doanh nghi~p

Quy d~u tll' phat triiln

T<;lingay 01/01/2016Trich trong namChi trang nam

T<;lingay 31/12/2016

5.16. Cae khoan ml:le ngoai Sang can doi k~ toan

2.158.128.6232.775.133.153

4.933.261.776

NQ' kh6 d6i da XlP Iy:Cong ty CP Constrexim-MecoChiem Vi$tCong ty CP Xf:ly dl,mg LighthouseChi nhanh Cong ty CP Song Hong 36.8Khach hang khac

C<)ng

T~i ngay31/12/2016

VND

61.028.00065.480.000238.645.50058.800.000122.743.350

658.888.200

T~i ngay01/01/2016

VND

61.028.00065.480.000238.645.50058.800.000122.743.350

658.888.200

~)'00

.~IH. &Tl1\';T NJrHAN~TRUNG~~~

6. THONG TIN sO SUNG CHO cAc KHoAN Ml,JC TRiNH sAy TREN sAo cAo KET QuA KINHDOANH

6.1. Doanh thu ban hang va eung dp djeh vl:I

Doanh thu:Doanh thu ban thanh phamDoanh thu ban hang h6aDoanh thu cung cap djch \I\,J

Doanh thu hQ'p dong xay dl,mg

C<)ngDoanh thu doi wi cac ben lien quan - Xem them ml,JC9

Nam 2016VND

380.518.507.602351.633.380405.669.048

381.275.810.03029.892.578.706

Nam 2015VND

329.206.274.636628.646.145

2.398.182.51911.369.575.128

343.602.678.42858.725.557.482

31


CONG TY CO pHAN PACIFIC DINeo vA cAc CONG TY CONLa C20-C21 CCN Thanh Vinh, Huy$n H6a VangThanh pho 8a Nang, Viet Nam


6.2. Cae khoan giam trlv doanh thu

Giam gia hang ban

C(mg

6.3. Gia von hang bim

Gia 'vOnella thanh pham da banGia 'vOnella hang h6a da banGia 'vOnella djeh "\l da eung eapGia 'vOnhQ'p dong xay dl,J'ng

6.4. Doanh thu ho~t dQng tai chinh

Lai ti€ln g&i, ti€ln eho vayLai ban hang tra eh<;lm, ehiE!ltkhau thanh toan

C(mg

6.5. Chi phi tai chinh

Chi phi lai vayLa ehenh I$eh tTgia trong thanh toan

C(mg

Nam 2016VND

19.614.546

19.614.546

Nam 2016VND

3.873.173.911410.400

3.873.584.311

Nam 2015VND

86.891.718

86.891.718

Nam 2015VND

2.024.840.2601.917.600

2.026.757.860

32

sAo cAo TAl CHiNH HQ'P NHATCho nam tai chinh k~t thUc ngay 31/12/2016

CONG TY co pHAN PACIFIC DINCo"vA cAc CONG TY CONLa C20-C21 CCN Thanh Vinh, Huy$n H6a VangThanh pho 8a Nang, Vi$t Nam

THUYET MINH sAo cAo TAl CHINH HQ'P N.HAT (TIEP THEa)

6.6. Chi phi quim 19 doanh nghi~p

Nam 2016VND

Nam 2015VND

Chi phi nhan vien quan IyChi phi d6 dung van phOngChi phi khau hao TSCf)HO~lnnh<;ipdl,J'phOng nQ' phai thu kh6 dbiChi phi dl,J'phOng nQ' phai thu kh6 dbiChi phi dich 'N mua ngoaiChi phi bang tien khac

6.7. Thu nh~p khac

Lai thanh Iy, nhU'Q'ng ban tai san co dinhThu nh<;ipkhac

C<,?ng

6.8. Chi phi khac

Chi phi n(lp ph<;!thanh chinhChi phi ph<;!tthu~Chi phfkhac

C<,?ng

5.765.635.680897.498.053427.154.222

(1.658.428.100)404.433.650

3.226.565.3601.057.978.005

10.120.836.870

Nam 2016VND

31.818.1824.722

31.822.904

Nam 2016VND

54.656.2882.747.515

313.591.480

370.995.283

5.262.601.324

249.615.3851.266.945.1754.391.603.468

11.170.765.352

Nam 2015VND

643.657.20471.318.872

714.976.076

Nam 2015VND

75.194.54589.664

119.912.555

195.196.764

33

BAa cAo TAl CHiNH HQ'P NHATCho nam tai chfnh ket thuc ngay 31/12/2016



6.9. Chi phi san xu~t kinh doanh theo y~u t6

Chi phi nguyen Ii$u, \$t Ii$uChi phi nhan congChi phi khau hao tai san co dinhChi phi dich \II.) mua ngoaiChi phi khac bang tie!n

CQng

6.10. Chi phi thu~ thu nh~p doanh nghi~p hi~n hanh

LQ'inhu$n k~ toan tmac thu~ trong namCong: Cac khoan di~u chinh tang- Chi phi khOng hQ'p1'1,hQ'pI?- Thu lao HfJQT, BKS khOng tham gia oieu hanh£)i~u chinh giam- Thu nhfIp tif tien thue chfIm n{)p oa 10<;litrifT6ng thu nh$p tfnh thu~- Thu nh$p cac ho~t dong dU'Q'cU'Udai thu~- Thu nh$p cac ho~t dong khong dU'Q'cU'Udai thu~Thu~ thu nh$p doanh nghi$p- HO<;lto{)ng kinh doanh OLfQ'CLfUoai thue- HO<;lto{)ng kinh doanh kh6ng OLfQ'CLfUoai thueThu~ thu nh$p doanh nghi$p dU'Q'cmien giam

Chi phi thu~ TNDN

Trong do:- Chi phi thue TNON hi?n hanh phat sinh ky nay- fJieu chinh chi phi thue thu nhfIp doanh nghi?p hi?n hanhky trLfac vao chi phi thue TNON hi?n hanh ky nay

Nam 2016VND

269.440.574.24227.245.200.99718.207.191.12722.342.661.01913.797.061.066

351.032.688.451

Nam 2016VND

36.017.725.267844.707.099432.707. 099412.000.000

36.862.432.3663.441.654.878

33.420.777 .4887.028.320.986344.165.488

6.684.155.498172.082.744

6.805.146.483

6.856.238.242

(51.091.759)

Nam 2015VND

230.493.613.45323.356.382.67016.555.124.63422.736.723.64712.446.857.455

305.588.701.859

Nam 2015VND

35.846.249.320577.950.526577.950.526

56.197.01356.197.013

36.368.002.8337.732.001.525

28.636.001.3087.073.120.440

773.200.1536.299.920.287773.200.153

6.299.920.287

6.299.920.287

34


CONG TY CO pHAN PACIFIC DINCO vA cAc CONG TY CONLa C20-C21 CCN Thanh Vinh, Huy$n Hoa VangThanh pha 8a Nang, Viet Nam


7. THONG TIN so SUNG CHO cAc KHOAN MUC TRiNH sAy TREN sAo cAo LU'U CHUYEN TII~NT~ .

7.1. s6 ti€!n di yay thl;l'c thu trong ky

Nam 2016 Nam 2015VND VND

Tien thu ttY di Yay theo khe U'O'cthong thU'6'ng 181.916.750.000 117.462.882.960

CQng 181.916.750.000 117.462.882.960

7.2. s6 ti€!n da thl;l'c tra g6c yay trong ky

Nam 2016 Nam 2015VND VND

Tien tra nq g6c Yay thea khe U'O'cthOng thU'6'ng 147.147.626.000 101.789.752.209

CQng 147.147.626.000 101.789.752.209

8. sAo cAo sQ PH~N

Nh~m phl,JCVl,Jml,JCdich qUElniy, Cang ty co quy ma hOc;ltdQng tren to~m quac phan chia hOc;ltdQngclla mlnh thanh cac bQ ph$n chinh yeu theo Iinh WC san xu~t kinh doanh nhU' sau:• Ban be tong thU'O'ng ph~m• Kinh doanh thU'O'ngmc;li• Xay I~p• Cung c~p dich Vl,J

35

,78~---ONGlNH

,OANViE:;HIIi\IENl.--.-'f4U --=

CONG TY c6 pHAN PACIFIC DINCO vA cAc CONG TY CONLa C20-C21 CCN Thanh Vinh, Huy$n H6a Vang BAa cAo TAl CHiNH HQ'P NHATThanh pho Ba Nang, Vi$t Nam Cho nam tai chinh ket thuc ngay 31/12/2016


Cho nam tiii chinh k~t thuc t~i ngiiy 31 thang 12 nam 2016Be t6ng thU'O'ng ph~m Kinh doanh thu'O'ng m~i

Nam 2016 Nam 2015 Nam 2016 Nam 2015VND VND VND VND

Doanh thuTlI' khaeh hang ben ngoai 380.809.266.734 329.206.274.636

CQng 380.809.266.734 329.206.274.636

60.874.248

60.874.248

628.646.145

628.646.145

Xayl~p Cung dp dich v~ T6ng cQng

Nam 2016 Nam 2015 Nam 2016 Nam 2015 Nam 2016 Nam 2015VND VND VND VND VND VND-

11.369.575.128 405.669.048 2.398.182.519 381.275.810.030 343.602.678.428

11.369.575.128 405.669.048 2.398.182.519 381.275.810.030 343.602.678.428

K~t qua ho~t dQng kinh doanhKet qua eua bQph?n 49.382.932.876 44.197.954.855Chi phi kh6ng philn boLQ'inhu?n tlU'O'Cthue, thu nh?p lili ehinh va ehi phi tili ehinhThu nMp tai ehinhChi phi tili ehinhLQ'inhu?ntlU'O'cthueThue thu nh?p doanh nghi$p

4.184.686.113 51.308.314 431.582.940 49.434.241.19010.120.836.87039.313.404.320

577.905.2583.873.584.31136.017.725.2676.805.146.483

48.814.223.90811.170.765.35237.643.458.556

229.548.6242.026.757.86035.846.249.3206.299.920.287

L9.j nhu~n sau thu~

~~\~ t;'....,~. :t:':"~ 'JJo.Zz:zc:: <8." ~:I:~ < .•••

29.212.578.784 29.546.329.033

36

CONG TV cO pHAN PACIFIC DINCO vA cAc CONG TV CONLa C20-C21 CCN Thanh Vinh, Huy$n H6a VangThanh ph6 8a N~ng, Viet Nam

THUVET MINH BAa cAo TAl cHiNH HQ'P NHAT (TIEP THEa)

BAa cAo TAl cHiNH HQ'P NHATCho nam tai chinh k~t thuc ngay 31/12/2016

Cac thong tin khacBe tong thU'O'ngph~mNam 2016 Nam 2015

VND VND

Kinh doanh thU'O'ngm~iNam 2016 Nam 2015

VND VND

Xayl~pNam 2016 Nam 2015

VND VND

Cung dp djch v~Nam 2016 Nam 2015

VND VND

T6ng c(mgNam 2016

VNDNam 2015

VND

rai san clla bi) ph~nTai san khOngphan bo

192.225.170.213 133.672.947.445 192.225.170.21332.778.989.213

133.672.947.44545.593.339.143

T6ng tcii san 225.004.159.426 179.266.286.588

Be tong thU'O'ngph~mNam 2016 Nam 2015

VND VND

Kinh doanh thU'o'ng m~iNam 2016 Nam 2015

VND VND

Xayl~pNam 2016 Nam 2015

VND VND

Cung c~p djch v~Nam 2016 Nam 2015

VND VND

T6ng cQngNam 2016

VNDNam 2015

VND

Nq phai Ira clla bi) ph~n 96.819.761.935 53.071.377.912Nq phai Ira kh6ng phan b6

T6ng nq' phai tra

96.819.761.9356.900.631.554

103.720.393.489

53.071.377.91214.058.517.139

67.129.895.051

Be tong thU'O'ngph~m Kinh doanh thu'O'ng in~i Xay I~p Cung dp djch v~ T6ng cQngNam 2016 Nam 2015 Nam 2016 Nam 2015 Nam 2016 Nam 2015 Nam 2016 Nam 2015 Nam 2016 Nam 2015

VND VND VND VND VND VND VND VND VND VND

Chi phi mua s~m lai sanChi phi khau hao

35.431.157.58318.207.191.127

39.975.099.31316.555.124.634

~~f)'

35.431.157.58318.207.191.127

39.975.099.31316.555.124.634

37

BAa cAo TAl cHiNH HQ'P NHATCho nam tai chinh ket thuc ngay 31/12/2016

CONG TY CO pHAN PACIFIC DINCO vA cAc CONG TY CONLa C20-C21 CCN Thanh Vinh, Huy$n H6a YangThanh pho Da Nang, Vi$t Nam


9. THONG TIN VE cAc BEN LIEN QUANDanh sach cac ben lien quan1. Cong ty c6 ph~n Dinco2. HDQT va Ban T6ng Giam doe

MOi quan heCong ty d~u tU'Nhan SI)' quan Iy ehu ehot

T<;lingay I$p bang can doi ke toan, so dU' phai thu, phai tra v6'i cac ben lien quan nhU' sau:

T~i ngay3111212016

VND

T~i ngay0110112016

VND

Trong nam, Nh6m cang ty da c6 cac giao djch chu yeu v6'i cac ben lien quan nhU' sau:

Phai thu:Cong ty c6 ph~n Dineo

Cqng - Xem them ml;lc 5.2

Phai tra:Cong ty c6 ph~n Dineo

Cqng -Xem them ml;lc 5.11

Ban hang:Cong ty c6 ph~n Dinco

Cqng - Xem them ml;lc 6.1

Mua hang:Cong ty c6 ph~n Dineo

Cqng

9.576.369.202

9.576.369.202

T~i ngay3111212016

VND

3.893.766.768

3.893.766.768

Nam 2016VND

29.892.578.706

29.892.578.706

Nam 2016VND

16.658.721.624

16.658.721.624

5.509.274.702

5.509.274.702

T~i ngay0110112016

VND

45.599.308

45.599.308

Nam 2015VND

58.725.557.482

58.725.557.482

Nam 2015VND

46.907.766.518

46.907.766.518

38

sAo cAo TAl CHINH HQ'P NHATCho nam tai chinh ket thuc ngay 31/12/2016

CONG TY c6 pHAN PACIFIC DINCO vA cAc CONG TY CONLa C20-C21 CCN Thanh Vinh, Huy$n Hoa YangThanh phD Ba N~ng, Vi$t Nam


Thu lao cua HOi d6ng qUElntrio thu nh$p cua Ban Tong Giam deScva cac nhan vien quan Iy chu cheStkhac dU'O'chU'ang trong nam nhU' sau:

Thu lao va thu nh$p

10. THU NH~P CllA BAN KIEM SCAT

Ti~n IU'O'ngva cac chi phi hO<;ltdQng

11. CONG Cl) TAl CHiNH

Nam 2016VND

1.462.356.156

Nam 2016VND

156.000. 000

Nam 2015VND

1.348.779.232

Nam 2015VND

132.000.000

Trong qua trlnh hO<;ltdong, Nhom cong ty co th~ co cac rui ro tai chfnh nhU' sau:

• Rui ro tin dl,Jng: La kha nang ma khach nO' se khOng hOEmtra toan bO hoac mot phan cac khoan .vay, hOac se khong hoan tra dung hc;lnva do do se dU'a den mot khoan 10cho Nhom cong ty. Cl'l.~

o":i/co

• Rui r<?thanh khoan: La rui ro ma Nhom cong ty co th~ khong co hoac khong co kha. nang co ti' J:l(IEi.n~khi can va do do se gaP kho khan trong vi$c dap ling cac nghia Vl,J co lien quan den cac kho ; RSM'cong nO'tai chinh. .• .C\-o .

'-so MIE

• Rui ro thi trU'cmg: La rui ro ma gia tri cua cac cong Cl,Jtai chinh se bien dong vf= mat gia trj hO'p Iy "fICI-(,

hOac dong tif=n trong tU'O'nglai do nhCmg bien dong vf=gia ca tren thj thi trU'ong. Ve cO' ban, Nhomcong ty co th~ co cac rui ro thi trU'ong sau:

+ Rui ro lai suat+ Rui ro tif=n t$

B~ quan Iy mot cach co hi$u qua cac rui ro tren, Hoi d6ng quan trj cua Nhom cong ty da phe duy$tnhCrng chien IU'O'cCl,Jth~ d~ quan Iy nhCrng rui ro nay phu hO'p vai ml,JCtieu hO<;ltdong cua Nhom congty. NhCrng chien IU'O'cnay dU'a ra nhCrng hU'ang dEln doi vai ml,JCtieu ng~n h<;lnva dai h<;lnva nhCrnghanh dong se dU'O'cthl,l'c hi$n d~ quan Iy nhCrng rui ro t<3ichfnh cua Nhom cong ty. NhCrng hU'ang danchu yeu bao g6m:

• TeSithi~u hoa cac rui ro vf=gia, rui ro tif=n t$ va rui ro lai suat dai vai tat ca cac giao djch;• Tat ca cac hO<;ltdong quan Iy rui ro tai chinh dlJ'O'cthl,l'c hi$n va giam sat a mlic do t$p trung;• Tat ca cac hO<;ltdong quan Iy rui ro tai chinh dU'O'cthl,l'c hi$n tren cO' sa nhat quan, th$n trQng va

theo nhCrng thong 1$thi trU'ong tot nhat;

Bang dU'ai day trinh bay tom t~t tai san tai chfnh va cong nO'tai chinh theo tung 10<;li:

39


CONG TY CO pHAN PACIFIC DINCO vA cAc CONG TY CONLa C20-C21 CCN Thanh Vinh, Huy$n Hoa VangThanh pho 8a Nang, Vi$t Nam


T~i ngay31/12/2016

VND

T~i ngay01/01/2016

VND

NhOm cang ty kiem soat rui ro tin dl,mg b~ng cach xac djnh h,::mmuc rui ro eho tung khach hang.NhOm cong ty dang ap dl,mg chinh s,3ch chi giao dich vai khach hang dang tin e$y ve mc;it tin dl,mg.Khong co nhO'ng t$p trung quan trQng ve rui ro tin dl,mg. Rui ro tin dl,mg toi da ma Nhom cong ty cothe ganh chju dll'qe tom ti!lt trong bang dll'ai day.

Tai san tai ehinh:Tien va cae khoan tll'ang dll'ang tienPhai thu khaeh hang va phai thu khae8au tll' gop v5n vao dan vi khae

CQngCong nq tai ehinh:

Cae khoan vayPhai tra ngll'6'i ban va phai tra khaeChi phi phai tra

CQng

Phai thu khaeh hang va phai thu khae

CQng

21.972.535.60299.967.562.443

60.000.000

122.000.098.045

70.256.752.00023.994.771.689

118.060.371

94.369.584.060

T~i ngay31/12/2016

VND

99.967.562.443

99.967.562.443

38.180.944.88464.532.535.665

60.000.000

102.773.480.549

35.487.628.00024.951.873.312

49.663.959

60.489.165.271

T~i ngay01/01/2016

VND

64.532.535.665

64.532.535.665

~30'00:~:HH~ &TU'!ETN,,.,jHANI: TRUN(

~~.=:::;::;;.--

NhOm cong ty khong ni!lm giO' cac the ehtlp eno cae khoan phai thu. Ttlt ca cac khoan phai thu quahc;lndeu dll'O'c danh gia t6n thtlt mot cach phu hqp. Thuyet minh 5.4 cung cap nhO'ng phan Hch ve dl,l'phong phai thu khO doi.

RiJi ro thanh khoim

Nhom cong ty quan Iy rui ro thanh khoan tren ca s6' ngay den h~n dll'O'Cmong dqi.

Bang dll'ai day phan Hch nO'tai chinh theo ngay den h~n con I~i theo hqp d6ng.

40

sAo cAo TAl CHiNH HQ'P NHATCho nam tai ehfnh k~t thue ngay 31/12/2016

CONG TY CO pHAN PACIFIC DINCO vA cAc CONG TY CONLa C20-C21 CCN Thanh Vinh, Huy$n H6a VangThanh phD 8a N~ng, Vi$t Nam

THUYET MINH sAo cAo TAl cHiNH HQ'P NHAT (TIEP THEO)

Yay va nQ'VND

NQ'phai traVND

C(>ngVND

DU'6'i 01 namTtY 1 - 3 namTtY 3 - 5 namTren 05 nam

44.803.606.000 24.112.832.06015.602.406.0009.134.990.000715.750.000

68.916.438.06015.602.406.0009.134.990.000715.750.000

12.

T~i ngay 31/12/2016 70.256.752.000 24.112.832.060 94.369.584.060

Yay va nQ' NQ' phai tra C(>ngVND VND VND

DU'6'i 01 nam 25.879.206.000 25.001.537.271 50.880.743.271TtY 1 - 3 nam 6.777.392.000 6.777.392.000TtY 3 - 5 nam 2.831.030.000 2.831.030.000

T~ i nga y 31/12/2015 35.487.628.000 25.001.537.271 60.489.165.271

Nhom cong ty dl)' ki~n se thanh toan tat ca cac khoan nQ'khi d~n hc;3n.8~ dap (mg cac cam k~t thanhtoan nay, Nhom cong ty dl)' ki~n cac hoC?tdong kinh doanh se tc?ora du dong ti~n vao. Ngoai ra, NhOmcong ty dang n~m giCl'cac tai san tai chfnh co thi tmcmg thanh khoan va san sang dap (mg nhu cauthanh khoan.

cAc SI)' KI~N SAU NGAy KET THUC NAM TAl cHiNH

Khong co cac Sl)' ki$n quan trQng xay ra sau ngay k~t thuc nam tai chinh d~n ngay phat hanh baa caotai chfnh hQ'p nhat.

. 9 YChu tich H(>i dong quan trj

fJa Nang, ngay 22 thang 03 nam 2017

NgU'CYi I~p

Pham van PhU'<YcK~'toim trU'ang

41

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