cONc rY cP sADICo cAN ruo cONa Hoe xA HOt cHu Ncuie vlEr NAMDQc lap - Tg do - H4nh Phirc

Cdn Tho, ngdYo2{ thang 05 ndm 2o2o

cOxc Bo rHONG rIN DINH KV

Kinh g[t'i: Uy Ban Chung Kho6n Nha Nucrc

S& Giao Dich Chung Kho6n l-ld nQi

1. T6n t6 chric: CONC TY CO PHAN SADICO CAN THO- ME chirng kho6n: SDG- Dia chi: 366E CMT8, P.BUi Htu Nghia, Q.Binh Thiry, TP.Cdn Tho'

- DiQn thoai lion hQ:02923 884354 Fax:02923 82ll4l- E-mail : sdccantho@gmail.com

2. Nqi dung th6ng tin c6ng b5:

2.I.Biro c6o tdi chinh hqp nh6t quy I ndm2020 (diOu chinh)'

2.2. Giaitrinh nQi dung di@u chinh so vfi cdng b6 l6n tliu 86o c5o tdi chinh hqp nhAt quy

1 ndm 2020 ngiry 1210512020:

* Di0u chinh 86o c6o K6t qui sin xu6t kinh doanh:

Chuy6n phAn Lqi nhu4n sau thu6 tir c6 ddng kh6ng ki.5m so6t (NCI) sang COng ty m9, cr,r

th6 nhu sau:

- Tdng chi ti€u [61] va gi6m chi ti6u [62] gi6 tri: 3.599.998.427 ddng

- Tsng chi ti€u L6i co b6n (suy giam) ftc;6 phii5u [70] va v \ gia tri: 529 d6ng.

* Ei0u chinh Bing cfln tliii k6 to6n:

Chuy6n phAn Lqi nhupn sau thu6 tt s6 lfiy te d6n cuOi t<1'trudc sang kj'nly::u th6 nhu sau:- - Tang chi ti6u l42lblvd gi6m chi ti6u l42la) gi6 tri: 3.599.998.427 ddng.

ViQc di6u chinh nhu trQn cfrng s0 ldm thay d6i cac chi ti€u tucrng ring trong phAn Thuy6t

minh b6o c6o tdi chinh, cdn lai todn bQ ro jie, kh5c kh6ng thay ddi so v6i b6o c6o dd c6ng

UO tan AAu.

3. Th6ng tin ndy d5 dugc c6ng bd trOn trang th6ng tin diqn tu cira c6ng ty vdo ngdy

l05l2O2O tpi duong ddn website: www.sadico'com.vn.

Chring t6i xin cam k6t c6c th6ng tin c6ng b6 trcn ddy ld dtng sw th0t vd hodn todn chiu tr6ch

nhiqm trudc ph6p luQt v0 nQi dung thdng tin c6ng b6.

x Tdi liQu ilinh kim:Bdo cdo tdi chinh hqp nhAt qui, l/2020

Noi nhgn:-Nhu tAn,- Website c6ngty,- Ltru C6ng ty.

s6 : .78. .../sADICo.2o2o

V/v c6ng UA nCfC hqp nhdtqui, l/2020 @iAu chinh)

,CH HDQTV

I Cdng Toirn

SADICO\cAN t$a ,

NG TY CO PHAN SADICO CAN THOia chi :3668, crich Mang Th6ng Tiim, p. Bui H[u Nghia, e. Binh thriy, Tp. cAn Thoasdthu6: 1800t55452

el : 0292.3884354 - Fax : 0292.3821 t4t

rr\7BAO CAO TAI CHINH HOP NHATa

Quy I ndm 2020

(diiu chinh lan 1)

Ky ngdy 2010512019

DN - sAxc cAx Eor xr roAN _ Hqp xuAr

ThuMAI

SO minh s6 cuiii ry

365,646,230,712

20,234,042,407

r00

ll0rll112

t20t2tt22

123

r30

l3r

t32

r33

134

r35

136 V,5a

v.6

20,234,042,407

72,006,395,000

6,395,000

72,000,000,000

148?7 t 9:815?951

83,961,095,395

62,579,424,342

cONc ry cO pnAx sADrco cAN rsoDia chi :366E - CMT8, p. Bti Hru Nghia, e. Binh Thriy, Tp. CAn ThoEiQn thogi :0292.3884354, Fax :0292,3g2.|41

BAo CAo TAI CHINH HgP NHATQu! I n6m 2020

Mdu sii : e-01d

2. C6c khodn tuong duong ti6n,,,Y -.II. DA_u tutni chinh ;;il U;l. Chung kho6n kinh doanh

2. Dp phong giam gi6 chu'ng kho6n kinh doanh

3. D6u tu nim gii den ngdy d6o han

III. Cdc khoiin ph:iithu ngin h4nl. Phai thu ngan hgn cua kh6ch hdng

2.Trdtrulc cho nguoi b6n ngiirn hqn

3. Phai thu n6i bQ ngan hqn

4. Phai thu theo ti6n dQ k6 hoach hcrp ddng xdy ds.ng

V.3a

v,4

"- "":120,7l,3,993,422

t20,7t3,893,422

Don vi tinh : Ddng

47,000,000,000

47,000,000,000

7,

15,595,220,537

\9:s!!":eJl:1:2s

r 97,694:281?i-s3_107,68!.:281..,45.:

3,829,513,419

2f2_!?_6_s_:a .26

1,003,248,393

368,232,669,570

I 12,200,000

3l lf l0re_008893 I 1,510,900,990

599,939,058,709

(288,428, t s7,729)

colCO

SA]CA

7, Du phdnq glrli thu ng6n hpn kh6 ddi

8. Tdi s6n thi6u chd xri l!

5: Phai thu v6 cho vay ngan h4n

6. Phai thu ngin h4n khac

Dy phdng gi6m gi6 hdng t6n kho

V: Tei s6n ngin hgn kh6c

l-' pfri ptritna trudc ngln han

. Thui5 giri tri gia t6ng rlugc kh6u tru

], Thuf ya .ai f.floa, ff,a" pf,aitf,u Nf.,a nuO.

4 Giao dich mua b6n lgi tr6i phii5u Chinh phu

l, Tdi sdn ngin hpn kh6c

B. TAr sAN oAl u4NI, c6c $9e1 glrf i ltru dni hen

L Phai thu ddi h4n c[ra kh6ch hdng

3. v6; r.i* a"..ii? d;; ;i ;d;hro;4. Phai thu nQi b0 ddi han

5: Plei thy v6 cho ""V

Aai fri,6. Phai thu ddi hqn khdc

7, D{ p-hglg- phgl lh, ddi h3n !d6 ddi

II. Tei sin c6 Alnn

l. Tdi sin c6 Olntr hitu hinh

Gid trihao mdn lfiy kii

_ t?_7"

139

140

t4lt49

r50

Jsrt52

r53

154

t55

200

210

?tl212

?!?".2t4215

216_-

2.19

220

221

222

223

224

3,972,093,932

1,555,062,758

1,622,240,291- isi,,iCo,s,%

404,523,623,714

36 t,379,219,463

347,2t5, t68,466

679,132,5 t8,2 t0(33 t ,917,349,711)

Tdi sin c6 alnn thu6 tdi chinh

56 diu nam

L Ti6n

v,8a

v.t7

28,127

10,323,695,702

(8, I

v.7

A. TAI sAN NcAN uaN

[, Ti6n vi c{9 khoirn t-y'ong tlu.ong ti6n

IV. Hing t6n kho

l. Hdng t6n kho

v.9

Thuy6minh

MA

^so

225

226

227

228

s6 cu6i ry 56 tIAu nem

- Nguy€n gid

- Gia tri hao mdn lily ke

3. Tdi san c6 dintr vo hinh

- NguyAn gid

- Gid tri hao mdn tily kA

III. Bdt ttQng siin dAu tu.

- NguyAn gid

- Gid tri hao mdn lily k€

IV. Tei srin dd- dang dii h4n

l, Chi nlj 1an xu6t, kinh doanh dd dang ddi han

2. Chi phi xdy dyng co bin dd dang

l. DAu tu vdo c6ng ty con

DAu tu vdo c6ng ty li0n doanh, li6n k6t

3. DAu tu g6p vtin vdo don vi kh6c

4. Dr; phdng dAu tu tdi chinh ddi h4n

"s_, D*l tu 91 gir.

{p_1 ngay__d6o hpn

VI, TAi 96n dii hq1 kh6c

l. Chi phi trd trudc ddi han

2 Tai 9a1thu6 thu nhflp hoin lqi

3. Thiiit bi, v4t tu, php tirng thay th€ ddi han

4. Tdi sin ddi han kh6c

s, Loi thiilhyqg mai

IONG CQNG rAt sAt,l(270=100+200)

C.Nq PHAI TRAI. Nq ngin h4n

l. Phai fia ngudi b6n ngin han

. Ngudi mua trd ti€n trudc ngin han

:. ff,u6 vd c6c khodn phdi nQp Nhd nudc

. Phdi trd nguoi lao d6ng

5. chi phi phai ira ;;t; 6,Phni trd nQi bQ ng6n h4n

. Ph6i trd theo ti6n dQ kti ho4ch hqp d6ng xdy dr,rng

Doanh thu chua thgc hiQn ng6n h4n

9. Phai ffd ng6n hpn kh6c

19,-v_l_y-u3"1_s*lhu€-1.i,_r-il1jnh_}e6-l-Ip:_*"

Il.9y tlo-lg p]lrtllg6"l ]-e"l-12. Qu! khen thu&ng, phfc lqi

13. Qu! binh 6n gi6

14. Giao dich mua b6n lai tr6i phit5u Chinh phu

ll. Ng ddi hqn

l. Phai tr6 nguoi bdn ddi hpn

, Nqudi mu? qg li6n rrudc dai han

. Chi phi phdi tra ddi h4n

4. Phai tri nQi bQ v€ v6n kinh doanh

I lhai ffa nQi b0 ddi hpn

229

230

23t

232

240.

241

242

250

251

252

253

254

2s5

260

261

262

263

268

269

270

300

iio3il3t2313

314"

3ts

3r6

3t7

3r8

319

v.2b

Y.2c

v.8bY.t2

v. t3

v.r4

v. t5

v.l6v:17

v:18

v. r9

ftd

t4,t63,049,997

t4,476,I 56,000

(3 t 1,

t06:003)

369,000,000

37,534,065,073

15,799,309,6 t5

22,783,428,158

(2,048,672,700)

l,000?900109.9

::24?,340":! 7!| 445,636,306

62,129,205

617,172,875

3,117,401,792

360,377,0j0,45g

32\902,248,458

20,265,145,898

6,2t2,054,046

7,202,723,946

14,543,549,942

4,587 ,2t t ,7 52

60,000,000

I ,585,585,198

6,348,300,570

1,349,403,207

37,47 4,782,000

244,816,000

(244,856,000)

369,000,000

369,000,000

50,885,507,463

34,40s,752,00s

l'1,529,429,159

(2,048,672,700)

r:090:90_01000

5,355,060,127

1,480,847,326

44,207,467

770,169,954,426 628,510,1

617,t72,8IYAN

CO3,212,g32,454 HO

242,715,169,492

229,493,786,492

8,653,924,699

8,457,038,299

5,762,792,377

16,399,332,117

299,802,441

90,000,000

- 1:e_s?q:.le1423

187,802,999,021

13,221,382,000

321

322

JZJ

324

330

JJI

)J/.

JJJ

JJ+

335

3366. Doanh thu chua thgc hiQn ddi h4n

320

u.23

Y.24

2

Chi ti6u

7. Phai tra ddi hqn khdc

8. Vay va ng thu6 tdi chinh ddi han

, Trdi phiiiu chuy6n d6i

10. C6 phi6u uu d6i

I l. Thu6 thu nhdp ho6n lai phai tra

I2. Ngudn "6,

oar"fir -ay Ju"g l" Ua,

13. Lqi ictr c6 Aong [nOn! f i6, toatII. Ngu6n kinh phi vi qui kh6c

l. Ngu6n kinh phf

2. Ngu6n kinh phidi hinh thanh Ai san c6 djnh

G CQNG NGUoN VON 1A+O=100+400)

MEI

SO

J) I

338

339

340

34t342

343

400

410

4lr41 1a

4l tb4t2

413

414

4t5

4t6

417

4r8419

420

4',2t

42la

42 !b422

429

430

43t

minh

Y,22

v isa

Y.25a

Y,25a

Y.25a

s6 cu6i t5,

r3,350,000,000

24,124,782,000

25,835,920,722

139,912,682,877

I 33,680,6s6, t22

6,2 32,026t7 5 5,

t76,094,250.369

770,169,954,426

56 tlAu nirn

-1l,J,9 )WNgud'i l{p

Qutich Thu Hing

Q. TP K6 to6n Tirichinh

Qurich Thu Hing

C, .thdng 05 ndm 2020/.\a'/^tq'

5t*

CONG TY

(50,000,000)

:

25,835,920,722

-

134,766,992,343

628,510,1gg,07i

157:

409,792,923,969

67,999,970,000

67,999,970,000

l

(s0,000.000)l

c0Nc ry co puAx sADrco cAx ruoDla chi : 366E - CMT8, p. Bii Hiiu Nghia, e. Binh Thiy, Tp. CAn ThoDiQn thoqi :0292.3884354, Fax : O2923B2tt4t

nAo cAo rAr cuixu Hgp NHArQuf I n6m 2020

Mdu sii: Q-02d

DN - KBT QUA SAN XUAr KrNH DOANH - HOp NHAT

Q. TP K6 ro6n Tiichinh

Don vi tinh : Ding

Ngu'di l$py )W

Chi ti6uME

so

Thuy6tminh

QuJ I Lny k6 tit'ttiu ntrm O5n .ui5i qry n"yNtrm nay Ntrm tru'6'c Ntrm nay Ntrm tru'fc

I l. Doanh thu b6n hdng vd

lcung c6p dich vy

12. Cdc khodn gidm trir doanh

Itt u

13. Ooantr thu thuAn v6 b6n

lhAng vn cung c6p dlch vg

l+. Cia ri5n hAng b6n

lS. I-qi ntru6n gQp v6 U6n

lling "e cung c6p dlch vg

16. Doanh thu hoqt rtQng tdi

lchinh

lz.o',i or,itai cninrr

lfrong dA: chi phi tai iay'ls. nhAn tdi hoac t6 trongc6ng !y_ li6n doanh, li6n k6t

9. Chi phi b6n hdng

10. Chi phi qu6n I! doanhnghiQp

ll. Lqi nhugn thuAn tt,hoqt tlQng kinh doanh

i

l*2: Thu nhflp kh6c I

13. Chi phi kh6c I

14. Lqi nhugn kh6c I

15. Tiing tgi nhugn k6 to6n I

trufc thuS I

16. Chi;hi thu6 thu nh6p I

gogqh nshlQp hiQn hdnh._ " - |

17. Chi phi thu6 thu nh4p I

doanh n"ghiQp hoin lqi _" I

lS. Lqi nhugn sau tnu6 ttru I

nh$p doanh nghiQp I

I 8. I Lqi nhu{n sau thu6 cua I

c6ng ty mq I

I 8.2 Lqi nhufln sau thu6 cua I

c6 d6ng kh6ng ki€m so6t I

19. L6i co bdn tr€n c6 phi6u I

20. Ldrisuy gidm tren c6 phi6ul

0l

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l0

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62

70

7t

2t

22

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24

25

26

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32

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6l

VI.4

VI.5

VI.I

VI.3

vt.6

vt.7

v18

VI.9

VI.IO

vt:l I

VI.I I

3 79,772,e83,085

21,560,470,545

358,21 2,512,540

304,323,277,387

53,999,235,1 53

t07,160,s72

8,466,5g1,g59

4,903,52 t ,597

268,640,966

22,643,927.243

13,999,726,499

9,1 54,790,990

5,633,7t4,2$)

734.637.84g)

4,899,076,414 )

I

r 4.0s3,867,404 |

I

2,434,046.831|

I

(59,347,701)l

I

11,679,169,2741

6.12.026.755 I

I

5.447.t4l.5t9|

er6|

el6l

285,355,I 76.066

285,355,1 76,066

263,961,845,738

2l ,393,330,329

4,151,850,122

6,127,5t7,367

4,247,124,709

I,r81,505,038

4,965,422,067

6,846,796,172

8,786,949,992

g00,000,000

900,000,000

9,686,949,992

1,098,500,099

(2,29t,445)

8,590,741,239

4,576,208, I 8s

4,014,533,053

673

673

379,772,983,085

21,560,470,545

358,212,512,540

304,323,277,387

53,889,235,153

107,t60,572

8,466,5st,ssg

1,903,52 t,597

268"640,966

22,643,927,243

t3,999,726,499

9,1 54,790,990

5.,633,714,263

734,637,849

4,899,076,414

14,053,867,404

2.434,046,831 I

i

I

(59,347,70 I ) |

I

I

11,679,169,274 |

I

I

6,232,026,755 I

I

I

5,447,14t,519l,I

er6 |

el6I

285,355, I 76,066

285,355,1 76,066

263,961,845.738

2 I,393,330,329

4,15t,850,t22

6,127,5t7.367

4,247,121,709

I ,18 t,505,038

4,965,422,067

6,846,796,172

8,796,949,992

900,000,000

900,000,000

9,686,949,992

r,098,500,089

(2,291,44'

8,590,741,239

4,576,208,185

4,014,533,053

673

673

Cdn Tho, ngdy 20 thdng 05 ndm 2020

pr{<.1..Y/ CONG TY Y

AD;;

CONG TY^aCO PHAN

cAru rnoQudch Thu Hilng Qutich Thu Hbng

cONG Ty co pHAN sADrco cAN THoDia chi : 366E - CMT8, P. Bii H[u NghTa, e, Binh Thiy, Tp. CAn ThoDiQn tho4i :0292.3884354, Fax :0292.382|41

BAo cAo rAl cuixu He? NHArQuf I ndm 2020

Miu sii : Q-03d

DN - BAo cAo LrJ'rJ cHUyEN Trt,N Tp - pprr - Hqp NHAr

Don vi tinh ; Ddng

Chi ti6u ME,

so

Thuy6tminh

Liiy k6 tt,ttiu ntrm tl6n .r6i qry *iNtrm nay Ntrm tru'6'c

Yias5 Ti6n chi dAu tu g6p vdn vdo don v! khdc

6. Ti6n thu h6i dAu tu g6p v6n vdo don vi kh6c

7. Ti6n thu l6i cho vay, c6 tric va tqi ;huan ;;;c chia

Lu'u chuy6n ti6n thudn til hoqt ilQng ttAu tu'III. Lu'u chuy6n ti€n tir ho4t tIQng tii chinhl. Ti0n thu tu phdt hdnh c6 phi€u. nhan v6n gop cria chu soh0u

2. TiAn tra lqi v6n g6p cho c6c chu so hDu, mua lqi c6 phitiucira doanh nghiQp dE ph6t hdnh

3, Ti€n thu tu di vay

4. Ti6n tra no g6c vay

5. Ti6n tra ng g6c thud tdi chinh

6. C6 tuc, lgi nhuQn da tra cho chu so hfiu

Lu'u chuy6n ti6n thuin til hogt dQng thi chinh

Lu'u chuy6n ti6n thuin trong k!Ti6n vi tu'o'ng du'ong ti6n tl6u nImAnh hudng cria thay AOi t1i gia nOi Ooai quy ddi ngoai t€

Ti6n v}r tu'ong du'o'ng ti6n cu6i ty

!r,-t u.u. gluy61 tfpn tr1 rrgqt tlpng k-lnh Ooan!t: Ii*ll_t _9_l_r_lP"le.cpg96p dlch ve vd doanh thu kh6c

,: I3"1";liiiq.r- ,s;oi;y;g ;ii;dd r,o11,a dp_h vu

1, ri6* _q"li lra :hg $yej fao ttQng

4, TiAn l6i vay q ffa

5, T!r"u6 thu. nhflp a"u"ll "gfllep

;, ;il6. TiAn thu kh6c tir hopt dQng kinh doanh

7, Tign chi kh6c cho hopt dQng kinh doanh

L.u11chuy_6n ti6n thudn tir. ho4t rtQng kinh doanh

II. Luu chuy6n ti6n til hogt rlQng dAu tu'I . d; ;hi"d6 ffi; ;rr, *uy orrne tii ian .6 oinr, vd ciic tdis6n dii hpn kh6c

2- fiil tfru iu ifranfr iy, "f,rqrg

Ua, tai ran cO ainn vd c6c tdi

3. Ti€n chi cho vay, mua c6c c6ng cp ng cira clon vi kh6c

4. ilb" th; ii6i;h-il;y;ba; reiiai .bng lu 'iq

l,i" a# ,i

0l

02

03

04

05

06

07

20

2t

22

)s

24

2_5

26

v. t7

Y.22

Y.22

v.l

v.l

368,3s t,y?8.?746

(365,6-90,760,5 l0)(3s:419?838,301)

(4176?9.58,126)

(6,212,496,6s0)

13,999,504,156

(26,20e ,984 ,598)(55,958,705,293)

(25,000,000,000)

( 16,686,200,000)

190,919

(4 I ,823,009,091 )

s,qi,iiz,,iii,,.sii(266,064 ,t t9 ,997)

8l:84p,67s:p78

(131933:038?486)

34,166,357fj2

722,951

20,234,042,407

30_6_2W'266?790

(320,34s,s23,902)

(24,399 ?539,2'7 4)

l!,2'a.9,135,979)(1,395,410,712)

4,993,404,273

(t7 ,s13,042,e34)

(56,779,990,699)

900,000,000

(6,500,000,000)

r r,500,000,000

4,365,693,151

10,265,693,151

326,835,991,907

(266,390,790,125)

_90,445,2_tl,7g213,930,924,245

9:l I 1,756?130

23,042,690,375

27

30

3r

32

33

34

1s

1"9

40

s9

6-0

6l

70

Ngu'd'ilQp

---\l*14-Y--'---

Q. TP K6 todn Tiichinh

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Qudclr Thu Hing

l*dy 20 thdng 05 ndm 2020

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CONG TY^a

CO PHAN

Qudch Tttu HOng

cONG Ty co pHAN sADrco cAN THoDla chi :366E - CMT8, P. BDi Hiiu NghTa, e. Binh Thiy, Tp. C6n ThoDiQn thoqi :0292.3884354, Fax: O29Z.3BZIl4t

Quy I ndm 2020

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T6n c6ng ty

C6ng ty CP B€ T6ng Tdy D6

COng ty CP Truydn th6ng Ximing Tdy D6

Dla chi trg siichinh

Km 14, QL 91, P.

Phuoc Thoi, Q. OMdn, TP. CAn Tho

Km 14, QL 91, P.

Phusc Thdi, Q. 6M6n, TP. CAn Tho

Km 14, QL 91, P.

Phu6c Thoi, Q. O

Mdn, TP. CAn Tho

Ho4t tlQng kinhdoanh chinh

c6c sdn phAm tt ximlng vir th?ch cao;

B6n bu6n vat lieu,

thi6t bi lip dAt kh6c

trong x6y dpng;

B6n bu6n cdc phg

gli_lo"t trong x6v

Cung ring dich vp

lao tlQng

Cung fng dlch vyh5 trg t6ng hSp; VQ

sinh chung nhi cria;

Biic x6p hdng h6a;

VQ sinh nhd cua vd

c6c c6ng trinh kh6c;Dlch v9 chim s6c

vir duy tri cdnh quan

88.72

63.s0

42.86

t 9.00

nAN THUvET MrNH sAo cAo rAr cHiNH Hqp NHAT

DAC DIEM HOAT DQNG

Hinh thdc s6'hii'u v6nC6ng ty c6 phAn Sadico cAn Tho (sau d6y goi t6t ld ..c6ng ry,'hay .,C6ng ty mq',) ld c6ng ry c6 phAn.

Linh vq'c kinh doanhLInh vgc kinh doanh cua C6ng ty ld san xu6t c6ng nghi6p.

Nginh ngh6 kinh doanhI{o4t dQng kinh doanh chinh cira c6ng ty Id: Sin xu6t bao bi, v6i dQt tt plastic; S6n xu6t bao bi tu gi6y; Kinh doanh v6tli€u xdy dyng; In 6n; Kinh doanh, xu6t nhdp kh6u bao bi, nhpa, gi6y, php gia vA h6a ch6t ngdnh nh"1ra cdc loai.

Chu k) sin xu6t, kinh doanh th6ng thu'd'ngChu k! siin xu6t kinh doanh th6ng thuong cua C6ng ry kh6ng qu6 l2 th6ng.

Cdu trric T{p tloirnTflp dodn bao g6m C6ng ty mg vd 0l c6ng ty con chiu sr,r ki6m so6t cua C6ng ty mg. Todn bQ c6ng ty con dugc hop nh6ttrong Brio c6o tdi chinh hgp nh6t ndy.

Th1ng tin vi ttii cAu nic TQp itodn

Mua cAng ry conNgdy 0 | th6ng 6 nim 20 I 8 Tdp doan mua th6m 219.2OO c6 phdn cua C6ng ty C6 phAn Xi m6ng T6y D6, t6ng rj, l€ v6nn6m giI tqi c6ng ry nay len 51,06%. Muc dich cua vi6c mua rhem c6 pf',in cia C6ng ty c6 pnAn' xi mang ray oo fa Oeki6m so6t hoqt dQng cua C6ng ty ndy.

CAng Q con ilrqc hqp nhdr

C6ng ty chi <l6u tu vdo c6ng ty con ld C6ng ty C6 phin Xi mdng T6y D6 c6 trqr so chinh tai Km 14, eu5c lQ 9l , phucrngPhuqc Thsi, qu{n O MOn, TP. CAn Tho. Ho4t dQng kinh doanh chinh c0a c6ng ty con niry lir s6n xu6t kinh doanh ximlng vd c6c vqt liQu ktit dinh.khdc. Tai ngdy kiit thic k! kti to6n, tj, l€ lqi ich vd t! lQ quy€n bi6u quy6t cua C6ng ty taic6ng ty con ndy ld 5l,060/o 1s6 <lAu ndm Id 5 1,060/o)

Bat ddu til ngdy l/l/2020 C6ng ty CO phdn Xi mdng Tdy D6 thyc hiQn Bdo cdo riti chinh hop nhiit rheo phwrng phdp:t

von chu so hitu vo'i cac C6ng ty Con vd liAn k€t nhu squ :

C6ng ty CP Vqn Tai XM T6y D6 30.48 29.68

I.6 Tuyon !6 vd t<trA nrng so sdnh th6ng tin tr6n 86o cdo tii chfnh hgp nh6t

c6c s6 f

i€u tuong ,ng cria k) tru6c so s6nh <rugc vdi st5 riQu cria rc! ndy

1,7 Nhin vi6nrai ngaf kiit thtc k) kii to6n Tqp tlodn c6 806 nhdn vi6n ttang ldm viQc tqi c6c c6ng ry trong Tf,p itodn

Ir- xAur dAr cHiNH, DoN vl rrEN rp su'DUNG TRoNG KE ToANII.l NIm tAL chinh

Nam tai chinh cta T{p tlodn Uit OAu fi ngey 0l th6ng 0l vd ktit th0c vdo ngdy 3 t th6ng t2hdng n6m.

ll.2 Don vi ti6n tQ sii'dgng trong k6 to6nDon vi-fi6n tQ sri dvng trong k6 to6n ld Ddng ViQt Nam (vND) do phAn ton c6c nghigp vp ttugc thyc hiQn bing tton viti6n tQ {ND.

III- cHUArti M\.rc vA cHE De xE roAN Ar oqnc

IIl.l Ch6 dO k6 todn 6p dgng

TSp doln 6p dvng c6c ChuAn mpc K6 to6n viet Nam, Ch6 dQ K6 to6n doanh nghiQp vigt Nam itugc ban hinh theo

1no1s t[ sd 200l20l4lTT-BTC ngdy 22 thing I 2 nim 2014 hudng din Chii dQ K6 to6n doanh nghiQp, Th6ng tu s5

202lZ0l4lTT-BTC ngAy 22 th6ng l2 nlm 2014 hudng d6n l{p vd trinh bdy 86o c6o tdi chinh hqp nhdt vd c6c th6ng turh6c hupne din thpc hiQn chuAn mgc k6 to6n cua BQ Tdi chinh trong viQc lgp vd trinh bdy 86o c6o tdi chinh t,qp ni6t.

lIt.2 Tuy6n {6 v6 viQc tuin tht chu6n mgc t<6 to6n vA ch6 oQ k6 to6n

Pii ,6,it Gi6m d6c ddm bio tl6 tudn thri y€u cAu crla c6c ChuAn mpc Ki5 to6n Viet Nam, Chii dQ K6 to6n doanh nghiQpviQt Nain tlugc ban hinh theo Th6ng tu s6zootzolqffr-BTC ngdy 22th6ng l2 n6m 20t4, Th6ng tu s6zoztzolqltrr-BTC ngpy 22 thing I 2 n6m 20 I 4 c0ng nhu c6c th6ng tu kh6c hudng din thpc hiQn chuin mpc ki5 to6n cua BQ Tdi chlnhtrong vifc lgp vd trinh bdy Brio c6o tdi chinh hqp nhAt.

rv- cAc cflinu sAcH rt roAx Ar oqNc

lV.l Co sO l$p Bdo c6o tii chinh hqp nh6t86o c6o tii chlnh hqp nh6t duqc lflp tr6n co sd k5 to6n ddn tich (rir c6c th6ng tin li€n quan d6n c6c lu6ng ti6n).

lV.2 Co sO hqp nh6t86o c6o tdi chinh hqp nhdt bao g6m 86o c6o tii chfnh cta Cdng ty mg vd 86o c6o tAi chlnh c[a c6ng ty con. C6ng tycon ld dpn vi chiu sp ki6m so6t cta Cdng ty mQ. S1l ki6m so6t tdn t4i khi C6ng ty m9 c6 khi nAng tryc ti+!p hay gi6n tiiipchi phdi c6c chinh s6ch tdi chinh vd ho4t tlQng cria cdng ty con tl6 thu dugc c6c lgi fch kinh ti5 tt c6c hoAt tlQng nAy. Khix6c dinti quy6n ki6mso6t c6 tinh d6n quy6n bi6u quy6t tirim nlng ph6t.sinh ttl c6c.quyAn chgn mua ho{c c6c c6ng cp ngvi c6ng cg v6n c6 th6 chuy6n d6i thenh c6 phi6u ph6 th6ng t4i ngdy t<6t ttrric k! k6 to6n.

K€t qud hoqt dQng kinh doanh c0a c6c c6ng ty con dugc mua lqi hofc b6n tli trong k! tlugc trinh bdy trong 86o c6o k6tqua hoAf dQng kinh doanh hgp nh6t tir ngdy mua hofc cho <ftin ngiy b6n khoin diu tu o c6ng ty con d6.

86o c6o tdi chinh cria.c6ng ty m9 vd c6ng ty con su dyng d,i hqp nh6rt tlury. c lfp cho cing mQt k) kri to6n vd 6p dpng c6cchinh sdch ki5 to6n thiing nh6t cho c6c giao dich vi sg kiQn cing lo4i trong nhong hoAn c6nh tuong rF. Trong trulng hgp

S6 Au c{c tdi khodn tr6n Bang c6n d6i kii toen gi[a c6c c6ng ty trong cilng Tflp rloin, c6c giao dlch nQi bQ, c6c kho6n liinQi bQ cfrua thpc hiQn ph6t sinh tir c6c giao dich ndy phdi duqc lo4i trir hodn to]rn. C6c khodn 16 chua thpc hiQn ph6tsinh tir {6c giao dich nQi bQ cfing dugc lo4i bd trL khi chi phi t4o n€n khoin 16 it6 khdng th6 thu h6i rluqc.

Lgi lch fUa cO AOng kh6ng ki6m so6t thiS hiQn phAn l6i ho{c 16 trong k6t qud kinh doanh vi tAi sdn thuin cua cdng ty conkh6ng d[qc n6m giti bdi Tflp ttodn vi tlugc trinh bdy d khodn myc ri€ng tr€n 860 c6o krit qui hoqt tlQng kinh doanh hgpnh6t vi frOn Bdng c6n tltii kti to6n hqp nh6t (thuQc phAn vdn chrl sd httu). Lgi ich cria ci5 tl6ng kh6ng ki6m so6t bao g6mgi6 tr! c{c lgi ich ctia c6 OOng kh6ng ki6m so6t t4i ngdy hgp nh6t kinh doanh ban tlAu vi phAn lgi fch cta cii tl6ng ktr6ngki6m soft trong bii5n dQng cia v5n cht sd hiiu kC tt ngiy hqp nh6t kinh doanh. C6c khodn 15 ph6t sinh t4i cdng ty con

ttuqc phpn b6 tuong tng vdi phin sd h0u ctia cii d6ng kh6ng ki€m so6t, k6 cd trudng hqp s6 15 d6 l6n hsn phAn sd hiiucira ci5 (Ong khdng kicAm so6t trong tdi sin thu6n cua c6ng ty con.

Khi Tap ttoAn dAu tu d6 tang rj' lE lqi ich nam git t4i c6ng ty con, phdn ch6nh lQch gioa gi6 phi khodn ttAu tu th6m vd gi6tri ghi s0 cta tdi sdn thuAn cua cdng ry con mua thdm tai ngdy mua tlugc ghi nhfln trgc tii5p vio khoin mpc "Lgi nhugn

sau thu{ chua phdn phiii" tr€n Bring c6n OOi t<6 toan hqp nh6t.

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Khi T{p dodn tho6i mQt phAn v5n t4i c6ng ry con :

' Ni'u sau khi tho6i v6n Tflp tlodn vin gif quydn ki6m sodt : k6t qu6 cua viQc tho6i v6n dugc ghi nhgn vdo khoin mpc"Lgi nhufn sau rhu6 chua ph6n phtii" tr6n Bdngc6n d6i kii toan hqp nh6t.' N6u sau khi tho6i v6n Tflp iodn mdt quydn-t<ic, roat ua .oni ty con tro thdnh c6ng ty li6n doanh, ti6n kiit: kho6ndAu tu cdn lai duo. c trinh biy d khoin mgc "EAu tu vao c6ng ty li€n doanh, li€n k6t,'oc-n

'sao c6o tdi chinh hgp nh6t

theo phuong ph6p viin ch0 sd hiiu vd k6t qu6.cta viQc tho6i v6n dugc ghi nhfln vdo Beo ,5o kt;ru-rr"ir iO,u rir1,' NiSu sau khi tho6i v6n Tfp ttodn m6t quyen ki6m sodt vd cong ty con tro thdnh kho6n dil;r;;;;J;;;; il*dAu tu cdn l?i tlugc trinh bdy theo giri tr; g'tri16 rrcn 860 cao tai iinn rlqp nhdt ,a kOi qra .,i. vigc thl6i ,A, orq. giinhgn vdo 86o c6o kiit qud ho4t rtQng kinh doanh hqp nh6t.

Trudng hgp c6ng ty con huy tlQng th6m viin g6p tu c6c cht so hitu, n6u g lQ viin g6p th6m cria c6c b6n kh6ng tuongung vdi tj lQ hiQn hdnh thi phAn ch6nh lQch gifia s6 v6n g6p th6m cta r6p aoan ua piAn sd hitu ting th6m trong tiilanthuAn cria c6ng ty con dugc ghi nh{n vio khodn myc "Lgi nhu6n ,uu tr,ri

"r,u" pia" orlAl; no" Bdng c6n rl5i til toan

IV.3 Cdc giao dich bing ngogi tfC6c giao dich ph6t sinh bing ngoai tQ tlugc chuyrin dtii theo r!.gi6 tai ngdy ph6t sinh giao dich. 56 du c6c kho6n mpctidn tQ c6 g5c ngopi tQ tpi ngdy t<rit ttrr:c ki k6 to6n dugc quy jditt,.o rj,gi6 tqi ngdy ndy.

Ch€nh lQch t! gi6 ph6t sinh trong k! tir c6c giao dich bing ngoai tQ duqc ghi nh{n vio doanh thu ho4t itQng tdi chinhho{c chi phi tdi chinh. Ch6nh lQch t! gi6 do tl6nh gi6 l4i c6c khodn mpc ti6n tQ c6 giSc ngoqi rQ tpi ngiy t<6tit11ic ty r.6to6n sau khi btr trir ch€nh lQch tlng vd chdnh lQch gidm ttugc ghi nh4n vdo doanh thu hoqt ilQng tdi chinh ho{c chi phi

T! gi6 sri dvng d6 quy d6i cdc giao dich ph6t sinh bing ngoqi tQ td r! gi6 giao dich thpc t6 t?i thdi <ti6m ph6t sinh giaodich. Tj gid giao dich thyc t6 aiSi voi c6c giao dlch bing ngoai tQ rtugc x6c <t!nh nhu sau:

' Dpi vdi hqp tt6ng mua b6n ngo4i te.(hqp d6ng mua b6n ngoni te giao ngay, hgp d6ng k! hqn, hgp ddng tuong lai,hqp d6.ng quy6n chgn, hqp d6ng ho6n <l6i): r! gi6 kj t<6t tronglqp o6ng ,;a,'uan ngoaiiq gifia Tgp dodn vi ng6n hdng.' D5i vdi cdc khodn g6p v6n ho{c nhqn v5n g6p : g gilmua ngoai tg cta ng6n hang noi iap Ooln mo tai fnlan otnhgn v6n ctra nhi rliu tu tpi ngiy g6p vi5n.

E6,i vdi nq-phdi thu: t! gi6 tj'gi6 mua ngoqi tQ cria ngdn hdng thuong mpi noi Tpp ttodn chi rlinh kh6ch hdng thanhto6n tpi thli di6m giao dlch ph6t sinh.

^t,' DOi vdi ng phii tra: ry gi6 f! gi6 b6n ngoqi tQ cria ngdn hdng thuong m?i noi Tflp ttodn dg ki6n giao dlch t?i thdi<ti6m giao dich ph6t sinh.' D6i vdi c6c giao dich mua sim tdi sdn ho{c c6c khodn chi phi rlugc thanh to6n ngay bing ngo4i tQ (kh6ng qua c6ctdi khodn phdi trd): t! gi6 mua ngo4i tQ cta ng6n hdng thuong m4i noi Tflp tloin thpc hiQn rhanh to6n.

T! gi6 sti dyng tl6 tl6nh gi6 lpi s6 du c6c khoin mgc tidn tQ c6 gtic ngoai tQ t4i ngdy tiSt ttrUc lc! k6 to6n dugc x6c illnhtheo nguy€n tic sau:

' D6i vdi c6c khodn ngo4i tQ grii ng6n hdng : ty giri mua ngoqi tQ cua ngdn hdng noi Tgp rlodn md tdi khodn ngogi tQ.' D6i v6i c6c khodn myc ti€n tQ c6 g6c ngoqi tQ tluo. c phdn lo4i li tdi srin kh6c : r! gi6 mua ngoqi tQ cta Ng6n hdngTMCP.C6ng thuong ViQt Nam - Chi nh6nh CAn Tho (Ng6n hdng Tflp rlodn rhudng xuy6n c6 giao dich).

DOi voi c6c khodn mpc ti€n tQ c6 g6c ngo4i tQ dugc ph6n loqi lA nq phii tre : ry gie b6n ngo4i tQ cta Ngdn hdngTMCP C6ng thuong ViQt Nam - Chi nh6nh CAn Tho (Ng6n hdng T{p ilodn thudng xuy€n c6 giao d!ch).

IV.4 Tidn vA cdc khoin tuong tluong ti6nTi6n bao g6m ti6n m{t vd ti6n gti ngdn hing kh6ng k} hqn. C6c khoen tuong ttuong tidn ld c6c khoin tliu tu ngin h4nc6 thdi h4n thu trOi ttrOng qu6 3 th6ng k'i tu ngiy dAu tu, c6 khd ntrng chuy6n AOi AE Aang thdnh mQt lugng ti6n x6c <tinhvi kh6ng c6 r0i ro trong viQc chuy6n aOi tnann ti6n t4i thdi di6m b6o c6o.

IV.S C6c khofrn dAu tu tii chinhCdc khodn itdu tu niim gift itln ngdy ifuio hgn

Khoin dAu tu dugc phdn loqi ld nim gi0 diSn ngdy tl6o hgn khi Tflp doin c6 j tlinh vd khd n[ng giii tl6n ngdy il6o h4n.C6c khodn tliu tu nim gif drin ngdy d6o hpn bao g6m : c6c khodn tidn gui ngdn hing c6 k) hp (bao gdm cd c6c loqi tinphi6u, k! phi6u), tr6i phii5u, cd phiiiu uu dii bdn ph6t hdnh b6t buQc phdi mua lqi t4i mQt thdi tlirim nh6t dinh trongtuqng lai vd c6c kho6n cho vay nim giil diin ngdy ildo hqn voi mqc ttich thu l6i hdng k! vd c6c khodn iliu tu nim gitrd6n ngdy tt6o hpn kh6c.

C6c khodn dAu tu nim gif di5n ngdy d6o h4n dugc ghi nh$n ban dAu theo gi6 giic bao g6m gi6 mua vd cdc chi phi li€nquan diSn giao dich mua c6c khoin dAu tu. Sau ghi nh{n ban dAu, cdc khoin ctiu tu niy tlugc ghi nhfn theo gi6 tri c6 th€

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Khi c6 c6c bing chung chic chin cho th6y mQt phdn hoac toan bQ kho6n rtiu tu c6 th6 khong thu h6i ttugc vi s6 ttinth6t dusc x6c dinh mQt c6ch dring tin .av ir,i t'6n tr',?; ;;;; il;gn vdo chi phi tdi chinh trong ki va giim w tryc ti6pgi6 tri dau tu.

Cdc khodn cho vay

c6c khodn cho vay clugc x6c tlinh theo gi6 g6c tru di c6c kho6n dp phdng phdi thu kh6 <tdi. Dp phdng phdi thu kh6 rtdic,a c6c khodn cho vay dugc r{p c6n cf vdo dp ki6n m*c t6n th6t ro ,ra -ay ,r.Cdc khodn ttdu tr vdo cAng ry fiAn kdtCdng ty liAn kdr

c6ng ty li6n krit ld doanh nghiQp md rap dodn c6 rinh hucrng d6ng k6 nhung kh6ng c6 quydn kitim so6t a6i voi cdc chinh

c6c khoan dAu tu vdo c6c c6ng ty li6n ktit dugc ghi nhfln theo phuong ph6p v6n chrj sd hilu. Theo d6, kho6n dAu tu vioc6ng tv li6n k6t dugc thri hiQn tron 86o c6o tdi cil.inh hqp nhdt theo ch-i phi'itA, ; ilil;vi tti6u chinh cho c6c thay ctiiitrong phAn lsi fch tr€n tii sin thuAn cua c6ns ty ticn k6isau Iru, ua, d. "6;6;;;; ,;;il";."rrii"i" ,3i;,c6ng tv lien k6t,ldnton

Pa. bTq giltri crri s6 cia khoan aAi iu tnr gi6 tri khoin ttAu tu ttusc trlnh bey tr6n 86o c6o tdichinh hgp ntr6t ta bing kh6ng trt khi T?p tlodn c6 cdc nghTa vp thyc hiQn thanh to6n thay cho c6ng ty li6n k6t.

86o c6o tdi chinh cta c6ng ty li6n ki5t duqc hp cirng k). k.i to6n vdi 86o c6o tdi chinh hqp nhAt cta Tflp rlodn. Khi chinhs6ch k6 to6n cfra cdng tv li€n kiit kh6c vdi .t inn ra.Ir, [6 toan ap aung tiong

"iai ir"rg'ilp dodn thi 86o c6o tii chinh

c0a c6ng ty li6n kiit sE c6 nhfing ttitiu chinh thich hqp truoc khi sri dpng cho viQc l{p 86o c6o tdi chinh hgp nh6t.

c6c khodn l6i, 15 chua thyc hiQn ph6t sinh tu c6c giao dich vdi c6c c6ng ty li€n k6t dugc lopi rrt ruqng yng voi phAnthuQc v6 Tgp rlodn khi l$p 86o c6o tdi chtnh trqp ;'h6t.

'

Cdc khodn ttdu tr vdo cAng cq vdn crta don v! khdcDiu tu.vdo c6ng cp v6n cua tlon vi kh6c uao gom c6c khoan dAu tu c6ng ca v6n nhung Tf,p tlodn kh6ng c6 quy6n kiilmso6t, d6ng ki6m so6t ho{c c6 dnh huong aanfte odr voi b6n dugc dau tu.

C6c khoin tliu tu vdo c6ng cy v6n cia tton v! kh6c tlugc ghi nhgn ban ttAu theo gi6 g5c, bao g6m gi6 mua ho{c kho6ng6p v6n cQng c6c chi phi trpc tiiip li6n quan <l6n hopt aOng aA, L. ca t,i'r "Jirr'"i ia, il" c6c tc) tru6c khi khoin itAutu ilugc mua tlugc hqch to6n gidm gi6 tri cta chlnh khoan ddu tu d6. c6 tfc vd lgi nhugn cria c6c Ic! sau khi khoan dAutu dugc mua dugc ghi nh$n doanh thu. C6 ttc tlugc nhSn bing c6 phii5u chi ttugc theo d6i 16, t,rqng.a piiOoiangiicr,kh6ng ghi nh{n gi6 tri cO phi6u nhgn dugc.

Dg phdng t6n th6t cho c6c khoin ttAu tu vao c6ng cg v6n cua tlon vi kh6c ilugc trich lfp nhu sau :

D6i vdi khodn ttAu tu vdo cii phi6u ni6m yiit ho{c gi6 tri hqp l! khodn dAu tu dugc x6c <t!nh tin c{y, viQc l{p dyphdng dpa tr€n gi6 tr! thi trulng cfia c6 phi6u.' D6i vdi kho6n dAu tu kh6ng x6c tlinh tlugc gi6 tri hqp lj.tqi thdi tli€m b6o c6o, viQc t{p dy phdng rtugc thrc hi€ncrn cf vio khoin 15 crla b€n tlugc dAu tu vdi mric trich l{p Ling chenh lQch gitra r5n gop'thu" re

"ui"a"ie" ,uii* "ikh6c vd viin chrl sd h0,u thgc c6 nhdn vdi ty l€ g6p v6n cria Tf,plodn so voi l6ng ,o ,5n gop'tt pc tii crra c6c be;*;;*

Tdng, giim sii dp phong trin th6t dAu tu vdo c6ng ca v6n cua don vi kh6c cAn phrii rrich l6p tpi ngdy krit thric k! kii to6ntlugc ghi nhgn vdo chi phi tdi chinh.

IV.6 Cdc khoin phiii thuC6c khoan ng phdi thu dugc trinh bdy theo gi6 tri ghi s6 trir di c6c kho6n dy phdng phii thu kh6 ddi.

ViQc ph6n lo4i c6c khoin ph6i thu ld phii thu kh6ch hing vd phii thu kh6c <lugc thpc hiQn theo nguy€n tic sau :' Phai thu cta kh6ch hAng phdn 6nh c6c khodn phdi thu mang tfnh ch6t thuong mqi ph6t sinh tir giao dich c6 rinh ch6tmu.a - b-6n giiia T{p tloin vd ngudi mua lA ilon v! ilQc l6p vdi T{p dodn, bao gdm ci c6c kho6n phdi thu v6 ti6n b6n hnngxudt khiu riy th6c cho tlon v! kh6c.' Phai thu kh6c phdn 6nh c6c khodn phdi thu kh6ng c6 tinh thuong m4i, kh6ng li€n quan ttiin giao dich mua - b6n.

Dp phdng phdi thu kh6 ddi tlugc l{p cho tr.rng khoan ng phAi thu kh6 ddi c6n crl vdo tur5i ng qu6 hnn cria c6c kho6n ngho{c dp ki6n mrlc t6n th6t c6 th6 xdy ra, cu rh6 nhu sau :. DOi vdi nq ph6i thu qu6 hqn thanh to6n :

- 3Qo/o gi6 t.i d6i vdi kho6n nq phai thu qu6 hen tt tren 6 th6ng d6n dudi I n6m.- 5Oo/o gi6 tri <liii vdi khoan ng phdi thu quti hqn tu I nam d6n duoi 2 n6m.- 70%gia tri Odi vdi khoan nq phdi thu qu6 h4n tu 2 ntrm d6n duoi 3 nim.- 100% gia tr; dOi vdi khodn nq phei thu qu6 h4n rir 3 n[m trd l6n.

D6i vdi ng ph6i thu chua qu6 hpn thanh toen nhung kh6 c6 khi ndng thu h6i : c6n cf vdo dy kii5n mfc t6n rh6t <ttilgp dy phdng.

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IV.7 Hing t6n khoHdng t6n kho duqc ghi nh6n theo gid th6p hon gi0a gi6 goc vd gi6 tri thuAn co thii thpc hi6n dugc.

Gi6 g6c hdng t6n kho dusc xac tlinh nhu sau :

Nguyen v6t li€u, hdng h6a : bao g6m chi phi mua vd c6c chi phi li€n quan trgc ti6p kh6c ph6t sinh d(! c6 dugc hdngt6n kho o ttia diiim vii trang th6i hi€n tai.' Chi phi san xu6t kinh doanh do dang : chi bao g6m chi phi nguydn vat li6u chinh.' Thdnh phAm : bao g6m chi phi nguy€n vdt liQu, nhdn c6ng tru.iitip va cni pni sdn xu6t chung c6 li6n quan trqc ti6pduoc phdn bO dua rr€n mfc d6 hoqr itQng binh rhuong.

Gi6 xu6t kho dugc tinh theo phucrng ph6p binh qudn gia quy6n vd tlugc h4ch to6n theo phuong ph6p k€ khai thuong

Gi6 tri thuAn c6 th6 thgc hiQn dugc ld gi6 b6n udc tinh cira hdng t6n kho trong k) siin xu6t, kinh doanh binh thudng truchi phi udc tinh d6 hoan thdnh vd chi phi udc tinh cAn thi6t cho viQc ti6u thy chring.

Du phong gidm gi6 hdng t6n kho <tugc lflp cho tung m{t hdng t6n kho c6 gi6 g5c l6n hcrn gi6 tri thuan c6 th6 thuc hi€ndugc. Tdng, gi6m s6 du dp phdng gi6m gi6 hdng t6n kho cAn phai trich lqp tqi ngdy t<6t ttrric k! ki5 to6n duqc ghi nh?nvdo gi6 v6n hdng b6n.

IV,8 Chi phi tri tru'6'c

Chi phi trii trusc bao g6m c6c chi phi thuc t6 da phat sinh nhung co li€n quan dtin kr5t qua hoqt tlQng san xu6t kinhdoanh cua nhi€u k! kti to6n. Chi phi trd trudc ciia T4p tloirn chu y6u ld chi phi phin m€m ki5 toan, ti6n thu€ d6t tr6 truscvd chi phi c6ng cp, dpng cp. Cdc chi phi trd trudc ndy dugc phdn bd trong khodng thoi gian trd trudc ho6c thoi gian c6clgi ich kinh tii tucrng ring tlugc tqo ra tir c6c chi phi ndy.

Chi phi phAn mim kA ntinChi phi phdn mem k6 toAn ph6t sinh m6t lAn c6 gi6 tri lon tlugc phdn b6 vao chi phi theo phucrng ph6p duong thingtrong 03 ndm.

Tiin thu€ itdt fid trrdcTi€n thu6 <l6t trd trudc th6 hien kho6n ti6n thu6 d6t da trA cho phAn d6t Tdp ttodn rlang su dyng. TiAn thu6 dAt trdr truocr ,^ .:.dugc phdn bd vdo chi phi theo phuong ph6p iluong thing tuong ring vdi thoi gian thud l2 th6ng.

Cbng c4, dqng cgC6c c6ng cy, dqng cu dd dua viro su dpng dugc phdn bd vdo chi phi theo phuong ph6p dusng th6ng voi thoi gian phdn

U6 t<trOng qu6 03 n6m.

IV.9 Tii s6n thuO ho4t tlQngThuC tei siin ilugc phdn lo4i ld thu6 hoat dQng n6u phAn l6n rui ro vir loi ich g6n li6n vdi quy6n so hfiu tdi sin thuQc v€ngudi cho thu€. Chi phi thud hoat dQng dugc phan 6nh viro chi phl theo phuong ph6p <lucrng thdng cho su6t thdi hanthu€ tdi san, kh6ng phu thuQc vdo phuong thric thanh ro6n ti6n thu6.

IV.l0 Tii sin ct5 Alnn hfi'u hinhTdi siin c6 ainn htu hinh dugc th6 hiQn theo nguyen gid trir hao mon l[y ki5. Nguy6n gi6 tdi san c6 alnn hiru hinh baog6m todn bQ c6c chi phi md Tdp ttoin phdi bo ra <16 c6 tlugc tdi san c6 dlnh tinh d6n thdi tti6m tlua tdi siin d6 v2ro tr4ngth6i s6n sdng su dr,rng. C6c chi phi ph6t sinh sau ghi nhfln ban dAu chi ttuqc ghi tlng nguy€n gi6 tdi san c6 Ainn n6u c6cchi phi ndy chic chin ldm ting lgi ich kinh tti trong tuong lai do su dpng tdi san d6. C6c chi phf ph6t sinh kh6ng th6amdn <ti€u ki€n tr€n dugc ghi nhdn ld chi phi sdn xu6t, kinh doanh trong kj,.

Khi tdi srin c6 alnn htu hinh dugc b6n hay thanh l1i, nguy6n gi6 vd gi6 tri hao mdn l0y k6 dugc x6a s6 vd l6i, 16 ph6t

sinh do thanh lf dugc ghi nh{n viro thu nh4p hay chi phi trong kj,.

Tdi san c6 Olntr hfiu hinh ttugc kh6u hao theo phuong ph6p ducrng thdng dga tren thoi gian hiru dyng udc tinh. SO nam

kh6u hao cira c6c loai tdi san cO dinh hiru hinh nhu sau :

Loai tdi sirn c6 tlinhNhd cua, v4t ki6n trticM6y m6c va thi6t biPhuong tiQn v4n tdi, truydn d6n

Thi6t bi, dyng cp qurin l!

56 nam06-3005 - t504 - r007-08

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IV.l I Tii sin c6 Olntr v6 hinhTdis6n ci5 agnn v6 hinh truo.c th6 hign theo nguydn gi6 tru hao mdn rfiy k6.

Nguy€n gi6 tdi s6n cii olntr v6 hinh bao g6mrodn bQ cric chi phi ma r6p ilodn ph6i bd ra d6 c6 ilugc tai san c6 djnh tinhil'in thli ttirSm dua tdi sdn d6 vdo tr4ng ttr'ai sin rarg ti,aurelir,i rn, tien quun odnai san co <rinh v0 hinh ph6t sinh saukhi ghi nhfln ban dAu duqc ghi nhfln ld chi phi san xu6t, kin[ doanh trong k] tru khi c6c chi phf ndy gin ti6n vdi mor aisen c6 dinh v6 hinh cv thii va rdm ttrng rqi ich kinh t6 tu cac tni sin nay.

Khi tii sdn c6 alnn v6 hinh ilugc b6n hay thanh li, nguyen gi6 vd gi6 rr! hao mdn Ifiy k6 tlugc x6a sri vd l6i, 15 ph6t sinhdo thanh lj rlugc ghi nh6n vdo thu nhgp hay chi pht trong k!.

Tdi sin c6 Olntr v6 hinh cria Tf,p tloin g6m :

* Chuong trlnh phdn mlm mdy ttnhchi phf li€n quan d6n c6c chuong trinh phAn m6m m6y tlnh kh6ng phdi ld m6t b0 phfln gin t<6t voi phAn cung c6 li6nquan ilugc v5n ho6' Nguycn gi6 c0a phAn m€m m6y tinh la toan ;q c6c chi phf md rflp <todn tta chi ra tinh a6i fl,oi oi6,dua phAn mtim vdo sir dgng.

Phdn mAm m6y tinh ctugc kh6u hao theo phuong ph6p dulng thing trong 02 - 05 n6m.

* Quyin s* dqtng itdt. Quy6n sti dpng O6t s6 zo I osz, 701698 - dia chi: 82 iludng cMT8, p Bii Hiiu NgIa, Q Blnh rhriy, Tp cin Tho - DiQntichi2522,3m2. Thua d6t sti st ' dia chi: 82 iludng cMT8, P Biri Hitu NgIa, e Btnh Thriy, Tp cin Tho - DiQn tich: 103,3m2

Quy6n st dyng d6t khOng tinh kh6u hao.

lV.l2 Chi phi xiy dgng co bin d0 dangChi phi x6y dpng co bdn dd dang phin 6nh c6c chi phi li6n quan trpc ti6p (bao gdm cd chi phf l6i vay c6 ti6n quan phirhqp vdi chinh s6ch k6 to6n cria Tflp <lodn) d6n c6c tii sdn dang trong qu6 trinh x6y d1mg, m6y m6c ,trierui oui'giip aatd6 phpc vg cho mgc tlich sdn xu6t, cho thu6 vd quin li cflng ntru cni pni tien quun O3n"uiO. s1ia chiia tai san c6 dinhtlang thyc hiQn. C6c tli sin niy dugc ghi nhgn theo gi6 g5c vi kh6ng rlugc tinh kh6u hao.

IV.l3 Hqp nhdt kinh doanh vn tqi th6 thuong m4iViQc hqp nhdt kinh doanh tlugc k6 to6n theo phuong ph6p mua. Gi6 phi hqp nh6t kinh doanh bao g6m: gi6 tri hqp lf taingAy di6n ra trao tltii cta c6c tdi sdn dem trao tl6i, c6c khoAn nq phai tr6 da ph6r sinh hof,c il6 thla nhfln vi c6c c6ng cyvtin do Tflp tlodn ph6t hdnh a6 Ooi t6y quy6n ki6m so6t bdn bi mua vd c6c chi phi ti6n quan truc ti6p i6n ,iO. iop rii;kinh doanh. TAi sdn dd mua, ng ph6i tre c6 th6 x6c tllnh tlugc vd nh0ng khorin ng ti€m tAng phrii g6nh chiu trong hgpntr6t kintr doanh rlugc ghi nhQn theo gi6 tri hqp l! tqi ngdy nim gi(i quycn tiem soat.

uOl vot glao dlch hgp nhat Klnh doann qua nhleu glal do?n, gla phr hgp nhat Krnh doanh dugc tlnh la tong cua gra phlkho6n ttAu tu tgi ngdy tlat <lugc quy€n kiiim so6t c6ng ty con cQng vdi gi6 pht kho6n dAu tu cria nfru.ng rAn-tr* jaiirrO.tl6 tlugc d6nh gi6 lqi theo gi6 tri hqp l! tai ngdy tlqt tlugc quy6n ki6m so6t c6ng ty con. Ch6nh tQch giua gi6 tt6nh gi6 taivi gi6 giSc khoin dAu tu dugc ghinhgn vdo kiSt qud ho4t ilQng kinh doanh n6uirudc ngdy dqt dugc qryeiraern roi ta,tlodn kh6ng c6 6nh. huong tl6ng k6 vdi c6ng ty con vd khoin dAu tu ttugc trinh bdy theo phuong ph6p gi6 g6c. N6u tru6cngdy tl?t tlugc quy6n ki€m so6t, Tfp donn c6 inh huong tt6ng kri vd khoin dau tu dugc trinn Uay theo phuong ph6p v6nchri sd h0u thi phAn ch€nh lQch gi0a gi6 rt6nh gi6 lqi vi gi6 tri khoin ddu tu theo phuong pnap vOn chri sO hilr'Auqc gtrinh0n vio f6t qua hoat <IQng kinh doanh vi phAn ch€nh lQch gioa gi6 tri khoin Odu tu tnJopnuong ph6p v6n chi tj nU,vd gi6 g6c kho6n dlu tu dugc ghi nhpn trgc tiiip vdo kho6n ,u.';tqi nhufln sau thu6 chuaph6n p'f,i5i"ircn eang can o6ik6 tofn hcrn nh6t.

PhAn ch6nh lQch cao hon cta gi6 phi hqp nh6t kinh doanh so vdi phAn s0 htiu cta T{p ilodn trong gi6 tri hqp lj thuAncia tdi sin, nq phdi ffe c6 th6 x6c dinh dugc vd c6c khodn ng ti€m tang da ghi nh{n tgi ngdy det Juqc quyAn t<i6m soatc6ng ty con ilugc ghi nh{n ld lqi thiS thuong m4i. Nriu phAn so hiiu cua T4p rlodn trong gi6 tri hqp lf thuin cta tAi s6n,ng ph6i tra c6 th6 x6c tlinh tlugc vd ng ti6m tdng <lugc ghi nhfn t4i ngdy tl4t tlugc qrydn tie, so6t c6ng ty con vugt qu6gi6 phi hgp nh6t kinh doanh thi phAn ch6nh lQch duqc ghi nhfln viro kiii que hoat ttQng kinh doanh.

Lqi th6 thuong mpi tlugc ph6n b6 theo phrong phdp <ludng thing trong l0 n6m. Khi c6 bing chung cho thAy lqi thi5thuong mai bi trin th6t l6n hon sd ph6n bii thi s6 phdn b6 trong k! ta s6 trin th6t phAt sinh.

Lqi ich cria c6 d6ng kh6ng kidm so6t tqi ngdy hgp nhdt kinh doanh ban ttAu dugc x6c tlinh tren co so r! lQ cga c6c c6<l6ng khdng kirim so6t trong gi6 tri hqp lj c0a tdi sdn, ng phAi trii vir ng ti€m tdng dugc ghi nhgn.

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IV.l4 Cdc khorin ng'ph6i trri vA chi phi phiii tr:lc6c khoiin no phdi tra vd chi phi phrii trd duoc ghi nhrin cho s6 ti€n phrii trzi trong ruong lai li€n quan diin hdng h6a vddich vp <15 nh6n <tuoc. chi phiphai trii duoc ghi nh4n dpa rrcn c6c uoc tinh hop!i ve Jo tien phai rra.

vi€c phdn loai c6c khorin phrii trri ld phai trii nguoi bdn, chi phi phrii rrri va phai trri khiic duoc thuc hi€n theo nguycn dcsau:

' Phai trd nguoi b6n phrin inh cdc khotin phrii tra mang tinh ch6t thucrng rn4i phdt sinh tir giao dich mua hang h6a,dich vu, tdi sin vd nguoi b6n ld <lon v! rlQc lQp voi T6p dodn.

' Chi phi phni tra phAn 6nh c6c kho6n phai trii cho hdng h6a, dich vu d6 nhQn dugc tir nguoi b6n ho{c <16 cung c6pcho nguoi mua nhung chua chi trd do chua c6 h6a ttcvn hodc chua d0 hd so, tdi liQu k6 toan va c6c kho6n ph6i trd chongudi lao d6ng v€ ti6n luong nghi phdp, c6c khoin chi phi srin xu6t, kinh doanh phai trich trudc.' Phai tra khac phan 6nh c6c khodn phAi trd kh6ng c6 tinh thuong mai, kh6ng li6n quan d6n giao dich mua, b6n, cungc6p hdng h6a dich vu.

C6c khoan ng phai fta va chi phi phai trd dugc ph6n loai ng6n h?n vd ddi han tr6n Bang c6n d6i k6 toan hgp nh6t cin cftheo kj, han cdn lai tai ngdy t<ilt tnric kj,k6 to6n.

lV.l5 V6n chii sii'hii'uVdn gdp cria chil sd,ttibuVOn g6p cua chu so h[u <luoc ghi nhrln theo s6 vdn thuc t6 da g6p cua ciic cO dOng c1a C6ng ty.

Th(ng dtr v6n cA phfrn

Th6ng du vtin c6 phAn tlugc ghi nh6n theo s6 chdnh lQch gi[a gi6 ph6t hdnh vd mQnh gi6 c6 phitlu khi ph6t hdnh ldn dAuho{c ph6t hdnh b6 sung, chdnh l6ch gita gi6 t6i phat hdnh vd gi6 tri s6 s6ch cua co pnieu qu! vd c6ru ph6n von .ru traiphii5u chuy6n d6i khi d6o hqn. Chi phi tryc ti6p li6n quan o6n viec phdt hdnh b6 sung .o pi,i6u va t6i phat r,an1, .o f1,icuqu! tlugc ghi gi6m thdng du v6n c6 phin.

lv.l6 Phfln ph6i lgi nhuflnLoi nhuqn sau thu6 thu nhdp doanh nghiCp tlugc ph6n ph6i ctro c6c c6 tl6ng sau khi dd trich l6p c6c qu! theo Di6u tQ

cta C6ng ty cfing nhu c6c quy dinh cta ph6p luflt vd it6 tlugc Dai h6i ddng c6 dOng ph6 duygt.

ViQc ph6n ptrOi tqi nh"u$n cho c6c c6 ttdng dugc cdn nhic d6n c6c khodn mpc phi ti€n t€ nam trong lgi nhufln sau thu6chua ph6n ph6i c6 th6 enh huong <liin lu6ng ti6n vd kha ning chi trii c6 tuc nhu l6i do d6nh gi6 lqi tdi sdn mang di g6pv6n, l6i do d6nh gi6 lai cac khoiin mpc ti€n tQ, c6c cdng cr,r tdi chinh vd ciic khodn mpc phi tiAn te fnac.

C6 tuc tluqc ghi nh4n ld nq phai trri khi duoc Dai hQi d6ng c6 d6ng ph6 duyQt.

IV.l7 Ghi nh$n doanh thu vh thu nhgpDosnh thu bdn hdng hoti, thdnh phdmDoanh thu b6n hdng h6a, thdnh phAm dugc ghi nhpn khi d6ng thoi thoa man c6c didu ki€n sau :

' T4p dodn dd chuy6n giao phAn lon rui ro vd loi ich gin li6n vdi quydn so hfru hdng h6a, sdn ph6m cho ngudi mua.' Tap dodn dd kh6ng con nim git quy€n quan lli hdng h6a, siin phAm nhu nguoi s0 hiru hdng h6a, sin ph6m ho{cquy6n ki6m so6t hdng h6a, s6n phAm.

' Doanh thu duoc x6c <linh tuong d5i ch6c ch6n. Khi hqp ddng quy dinh nguoi mua cfugc quydn trir lai hdng h6a, s6nphAm d6 mua theo nhirng tti6u ki€n cy th6, doanh thu chi tlugc ghi nhfln khi nhtng tti€u kiQn cq the eO khOng cdn t6n t4ivd ngudi mua kh6ng du-o. c quy6n trd lqi hdng h6a, sdn ph6m (trir trucmg hop kh6ch hdng c6 quy6n tra l4i hdng h6a, sirnphAm duoi hinh thtc A6i tai Ori I6y hdng h6a, dlch vu kh6c).

' Tap dodn tl5 tl6 hoflc sE thu dugc loi ich kinh tti tir giao dich b6n hdng.' X6c dinh ttugc chi phi li6n quan dtin giao dlch b6n hdng.

Dosnh thu cung cdp tllch vt!Doanh thu cung c6p dlch vU <lugc ghi nh4n khi tl6ng thdi thoa m6n c6c diAu ki6n sau :

' Doanh thu dugc x6c ttlnh tuong drii chac ch6n. Khi hqp d6ng quy dinh nguoi mua ilugc quy6n tra lai dich vu 116

mua theo nhfng di6u kiQn cp th6, doanh thu chi dugc ghi nhqn khi nhirng di€u ki6n c9 th6 d6 khOng con t6n rai vir

nguoi mua khdng dugc quy6n tra lqi dich vu di cung c6p.' TAp doan tl6 d6 hoflc se thu dugc loi ich kinh t6 tt giao dich cung c6p dlch vr,r <lo.

' Xitc dinh tlugc phAn c6ng viQc d6 hodn thdnh vdo thoi di6m b6o c6o.

' X6c dinh dugc chi phi ph6t sinh cho giao dich vd chi phi dri hoan thdnh giao dich cung c6p dich vu d6.

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Trudng hqp dich vg ilugc thgc hiQn trong nhiiiu.k! thi doanh thu dugc ghi nh{n trong k} dugc cin c0 vdo k6t qu6 phAnc6ng viQc tl6 hodn thdnh vio ngdy k6t rh0c k! t<ri loan.

TXln liliTi€n lri dugc ghi nh{n tr6n co s0 thdi gian vd rai su6t thpc ti5 ttng k}.

Cd nhc vd tqi nhuQn ituqc chiacd tfc vi lgi nhu0n tlugc chia tlugc ghi nhgn khi Tfp ttoan <16 tlugc. quydn nhf,n c,5 ttc ho6c lqi nhu6n tt viQc g6p vtin.cri tric tluqc nh$n bing c6 phi6u chi tluqc theo doi

'b ,.,*r-"u ,n#Jiin,;il,;;;;';;:'nhgn gi6 tr! cri phi6u nhgn

IV.l8 Chi phi rti vaychi phi ili vay bao gdm l6i ti€n vay vd c6c chi phi kh6c ph6t sinh ti€n quan truc riiip <tiin c6c kho6n vay.

chi phi cli vay tlugc ghi nhfn vio chi phithi ph6t sinh. Trudng hgp chi phf tti vay ti6n quan trpc tiiip diSn vigc dAu tux6v dpng ho{c sdn xu6t tii sin dd dang cAn c6 mQt thdi gian o',i ali ttren n th6ng)aj ,6 lre a-" il ;;ilffi ;r,tlich tlinh trudc hoflc b6n thi chi phi tti vay ndy ttuqc tinh vdo gi6 tri cia tdi san ai. o5i voi khoin vay ri6ng phpc vpviQc xdy dvng tdi san cri tlinh' b6t dQng.sdn dAu tu, l6i vay du-J. c ,on t ou k6 ce kii ;di giun

^ay dgng du6i t2 th6ng.

c6c khorin thu nhdp phit sinh ti, viec dAu tu tpm thdi c6c khodn vay tlugc ghi giiim nguyen gi6 tdi sin c6 li6n quan.

oiii voi c6c khodn v6n vay chung trong cl6 c6 su dpng cho mpc dich dAu tu nay dgng ho{c s6n xu6t tdi sin dd dang thichi phi tli vav viin h6a ttusc x6c rlinh theo r! tQ v6n h6a aoi voi chi phi ruy d li"i q'";;;t; ;rya; dtriri ,i" ,ie,ttiu tu x6y dyng co bdn hoflc sin xu6t tai san do, T! lQ v6n noa ouqc tintriheo ry le lai ,rIt uint qu6n gia quy6n cta c6ckhoin vay chua trd trong nlm/lc), ngoqi trir c6c khodn vay ri6ng biQt phpc vp cho mpc dich hinh thdnh mQt tdisdn cg thii.

IV.l9 Cdc kho6n chi phtchi phi ld nhilng khoin ldm gi6m lqi ich kinh ti5 dugc ghi nh4n t?i rhdi tti€m giao dich ph6r sinh ho{c khi c6 khd n6ngtuong d6i chic chin s€ ph6t sinh trong tuong lai kh6ng phan biet da chi tidn ;"y ;;;. " *

c6c kho6n chi phi vd khodn doanh thu do n6 tao ra phdi dugc ghi nhqn d6ng thdi theo nguyen tic phi hgp. Trongtru&ng hgp nguy6n tic phn hgp xung ilQt vdi nguy6n tic thfln trqng, chi phi rlugc ghi nhfn can c,r uao ua, .r.,diri qryttinh c0a c6c chuAn mpc ki5 to6n tlri ddm b6o phdn 6nh giao dich mQt c6ch trung thuc, hqp t!.

IV.20 thu6 thu nhgp doanh nghiQpChi phi thu6 thu nhflp doanh nghiQp bao gdm thuri thu nh4p hign hdnh vi thuii thu nh{p ho6n tqi.

Thud thu nhQp hipn hdnhThu6 thu nhfp hiQn hdnh ld khoin thuii dugc tinh dpa tr6n thu nh{p tinh thui5. Thu nh{p tinh thuiS ch€nh tQch so vdi lginhufln ki5 to6n le do di€u chinh c6c khoin ch6nh lQch tqm thdi giiia thu6-vd r.6 toan,

"i. .ii'phi kh6ng rlugc rrtr ciingnhu tli6u chinh c6c khodn thu nh{p kh6ng phdi chiu thu.i vd caI Uroan 16 duqc.iryer. '

Thul thu nhpp hodn lgiI nue tnu nn?p noan l?l la Khoan thue thu nnep ooann ngntgp se pnat nQp no?c se ougc noan l?t oo chenh lgcn qm molgifa gi6 tri ghi s6 c0a tAi sdn vd ng phdi trd cho myc tlfch l4p 86o c6o tdi chinh vd co so tirh ;ua-;;;frap.ifr,i6 iir'nh$p ho6n lai phdi tri dugc ghi nh$n cho t6t ce cdc khoin ch6nh lQch t?m thdi chiu thu6. Tii sdn thuii thu nh6p ho6n lqichi dugc ghi nh$n khi chic chin trong tuong lai so c6 lgi nhuin tfnh thu6 dri sri dyng nhfr.ng ch6nh IQch t4m t[oi o,.rq.kh6rr tnl nAv

Gi6 tri ghi si5 cta tAi s6n thu6 thu nh$p doanh nghiQp ho6n l4i dugc xem xdt lqi vdo ngdy k6t thtic k) k6 to6n vd se ttugcghi gi6m d6n mric il6m bdo chic ch{n c6 tli lqi nhu{n tlnh thuii cho phdp lqi ich cta r6t phA; i"6.a, fi,ai ,i" ifir6thu nhfp ho6n lgi tlugc.su dpng. C6c tdi san thuii thu nhdp doanh nghiQp ho6n lqi chua tlugc ghi nhfn tru6c d6y dugcxem xdt lai vdo ngdy t<6t ttrtc k! k6 to6n vir ilugc ghi nh4n khi chac chin c6 tlu iqi nhufn tinfthu6 i6 .o tfr6 ..i auru

"a,tdi sdn thuiS thu nhflp ho6n tqi chua ghi nhgn ndy.

Tdi sdrn thu6 thu nhip hodn lqi vA thu6 thu nhrflp hodn lpi ph6i trri dugc x6c tlinh theo thuti su6t dg tinh s0 6p dpng chondm tdi sin ilugc thu h6i hay ng phii trA dugc thanh to6n dpa tr6n c6c mfc rhu6 su6t c6 hiQu lyc tpi ngdy te, i1,,i. f,y f.15

to6n. ThuiS thu nhfp ho6n lqi ttuqc ghi nhfn vdo 86o c6o ki5t qua ho4t tlQng kinh doanh vd chi ghiiruJtiep ,a" ,a, .rr,isd hiiu khi khodn thui5 d6 li6n quan dlin c6c khodn mpc dugc ghi thing vdo v6n chi sd hgu.

TAi sin thu6 thu nhfp hoiln l4i vd thuii thu nh4p hoin l4i phii trri dugc bir trir khi :

' TAp doin c6 quyAn hqp ph6p tlugc bir trir.gira tdi sin thu6 thu nhqp hiQn hinh vdi thu6 thu nhflp hiQn hinh phdi nQp;' CAc tii s6n thuii thu nh4p ho6n lpi vd thu6 thu nh$p hoin l4i ph6i tra ndy li6n quan d6n thu6 thu'nh4p doanh'nghiQp<lugc qudn lj bdi cirng mQt co quan thu6 :

\I

13

- D6i vdi cirng mQt don vi chju thui!; hoac- Tap dodn du dinh thanh to6n thu6 thu nh6p hien hdnh phai trri vd tdi siin thuti thu nhSp hi6n hrinh rr6n co so thuAnhoflc thu hoi tai san d6ng thoi voi vi€c thanh to6n ng phai trri trong tung k] tuong lai khi c6c khodn trgng y6u cua thu€thu nhiip ho6n lai phai trii hoqc tdi san thu6 thu nhdp hodn lai tluqi thanh todn hodc rhu h6i.

IV.2l BOn li6n quanc6c b6n dugc coi ld li€n quan n6u mQt bdn c6 khi nang ki6m so6t ho{c c6 6nh huong d6ng k6 o6i voi b6n kia rrong vi€cra quytit clinh c6c chinh siich tdi chinh vd hoat dQng. c6c b6n cfing dugc xem ld b6n li6n qru, n6, ,t rg .rri, ,u'[ia?1so6t chung hay chiu 6nh huong d6ng ki5 chung.

Trong viQc xem xdt m6i quan hQ c{ra c6c b€n li6n quan, brin ch6t cua m6i quan hQ dugc cht trong nhi6u hon hinh thfcph6p ly.

[Y,22 86o c6o rheo bQ ph{nBQ phQn theo linh vyc kinh doanh ld m6t phdn c6 th6 x6c <linh ri6ng biQt tham gia vdo qu6 rrinh srin xu6t ho{c cung c6psdn phAm, dlch vp vd c6 rui ro vd loi ich kinh t6 kh6c v6i c6c b0 ph6n kinh doanh kh6c.

BQ phfln theo khu vgc dia l! ld mQt phin c6 th6 x6c dinh ri€ng bi€t tham gia viro qu6 trinh s6n xu6t ho{c cung cdp s6nphAm, dich vu trong ph4m vi mQt m6i trucrng kinh tti cg the vi c6 rni ,o ue loi ich kinh t6 ttrac vcri c6c b0 ph6rn kinhdoanh trong c6c m6i trucrng kinh t€ kh6c.

Th6ng tin bQ phan dugc lap vir trinh bdy phn hop vdi chinh s6ch k€ to6n 6p dung cho vi€c l4p vd trinh bdy 86o ciio taichinh hgp nh6t cua T6p dodn.

v- THONG TIN Bo suNG cHo cAc KHOAN MUC TRiNH BAy rRoNG BANG cAN oor KE T6AN GrfA

V.l Ti6n vI c6c khofrn tuong ttuong ti6nTi€n mit-.tI ten gul ngan nang

Ti6n ttang chuydn

c0ng

V.lb Cic khoin tuong ttu,ong titnTidn goi c6 k) h4n duOi 3 th6ng

c0ng

V.2 Cdc khoin tliu tu rii chinh

Y.2a Chfng khodn kinh doanh

C6 phiiiu

Ddi hqn^ ., ,.|I ral pnteu

cOng

* C6ng ty CP Sadico CAn ThoCdng ty CP XM Hd TiAn

Cbng ty CP XM Hd Ti€n - KiAnGiang

** COng ty CP Xi mlng TAy D6C6ng ty CP Kho Vqn XM Tdy D6

56 cu6i 56 tIAu ntmci6 trihqp lf Gid tr! ho.'p lf

I,000,000,000 1,000,000,000 1,000,000,000 t,000,000,000

s5 cu6i ty9,0t5,5I8

20,225,026,889

20,234,042,407

s6 cu6i try

I,936,870180,000

56 oAu nem11,323,554

28,495,065,770

Y.2a Diu tu nim gift tl6n ngiy tl6o tr4 56 cu6i k] 56 tIAu nem

Ngdn hgn 72,000,000,000 72,000,000,000 47,000,000,000 47,000,000,000Ti6n g&i c6 k! h4n tr6n 3 th6ng 72,000,000,00 o 72,000.000,000 47,000,000,000 47,000,000,000

29,506,399,324

56 diu nem

403,840 4,233,515,158 403,840

V.2b D6u tu'vio cdng ty conChitiiitvedAutuvaoc6ngtyli6ndoanh,li€nkdtduoctrinhbdyoPhuluc0l dinhkdm.

V.2c DAu tu'g6p v6n vio .ton vi khrlc _ S5 cu6i t<j, , . S5 O6u t<y

4,233,515,1592,682,62 t,200

t,550,893,9s8

13,104,913,000

t,800,000,000

263,840 2,682,62 t,200

140,000 I ,550,893,958

13,294,913,000

t,800,000,000

263,840

140,000

1,955,870

t 80,000

6,395,000

14

I

l

)

),l

J

:

C6ng ty CP Truyin rhong XM Tdy D6Cdng ty CP Da Tdy D6C6ng ty CP B0 T6ng HamacoC6ng ty CP D7' .YD tt6ng l,hatCdng ty CP .YM L,icen llai Vdn

*** Cdng ty CP B0 Tdng Tiy D6C6ng ty CP Xi mdng Tdy D6

69,500,0006.799,800,000

198,000.000

3,937,6t3,000

5,445,000,0005,445,000,000

5,0001,099.980

36.600

6 t 5,290

544,500544,500

t0

s5 cu6i r<y

-2,048,672,700

0

(2,049,672,700\

190,000,00069,500,000

6,799,800,000498,000,000

3,937,61 3,000

19,000

5,000I,099,980

36,600

6t5,290

Sd oAu nem-2,048,672,700

(2,049,672,700\

56 oAu nem

I 4,834,184,1 g4

3,r4r,600,000

r,978,086,000

9,714,499,194

21,256,507,059

6,683,039,220

289,421,000

972,675,000

4,499,999,920

176,000,000

2,998,670,799I,033,647,565

460,344,767

4,142,709,799

36,090,691,242

56 dAu nrm

Sti <16u nem

3,826,654,496

3,826,654,496

24,300,694,556

4,017,667,500

19,404,569,532

1,878,457,524

28,12713491052

Dq'phdng ng phiii thu kh6 ddi nhu,sau :

Dg phdng gidm gi6 dAu tu (Vicem Htii V6n)

c0ng

V.3 PhAi thu ciia khdch hing

V.3a Phdi thu ngiin hgn cria khdch hdng

v.3b

Phdi tltu cric b€n fiAn quanCdng ty Cti phAn Xi Mdng TAy DdC6ng ty CP XM Hd Ti€nC6ng ty CP XM Hd Ti6n Ki€n CiangC6ng ty CP 86 T6ng T6y D6C6ng ty CP Truy6n th6ng Xi m6ng Tdy D6C6ng ty CP V{n Tai XM Tdy Ed

Phdi thu ctic khtich hdng khticC6ng ty TNHH C6ng NghiQp C.P (ViQt Nam)C6ng ty C6 phAn Xi Ming C6ng ThanhC6ng ty TNHH MTV Xi M6ng LavicaChi Nh6nh Cdng ty TNHH MTV 622 - Co so Xi m[ng tCdng Ty Tnhh Sx Tm Dv Phric DUbC6ng ty TNHH MTV Long Thdnh TitinCOng ty CP C6ng NghiQp Tdn DricCty TNHH XD TM VT Phan Thdnh

C6ng ry TNHH MTV Hodng MinhC6ng Ty TNHH MTV V6t LiQu X6y Dung Phirc VinhHgp T6c XA X6y Dung Van Phudc

C6ng ry TNHH XAy dung An Ph[ CiaC6ng ry TNHH MTV Quric EaiC6ng ty C6 phAn APS

Cty TNHH XD TM VT Phan ThdnhC6c kh6ch hdng kh6c

c0ng

Phdi thu rldi hgn crta khdch hdngPhdi lhu ctic bAn lidn quan

C6ng ty CP V?n Tai XM T6y D6C0ng

T16 tru'6c cho ngu'd'i bdn ngin hqn

Trti trrhc ctic bAn fidn quan

C6ng ty TNHH MTV Co Khi Qudc Hoang

C6ng ty c6 phAn Sadico CAn ThqCOng ty CP V4n Tai XM T6y D6

Trii trudc ctic klttich hdng khticLG INTERNATIONAL CORP

Cdng ty CP DT TM vd VT Thi6n Phric

Ong Hfa Mudi

C6c kh6ch hdng kh6c

c0ng

s6 cuSi ri18,059,277,426

2, I 5e,520,0002,t24,320,000

13,774,437,426

65,902,917,959

1,440,420,3005,r04,r60,000

663,236,200554,400,000

s21,702,500

739,924,6804,499,999.920

176,000,000

2,998,670.7984,339,68 I ,57 t

r,r93,5il,6832,229,t 82,500

2,907,6t9,301

1,015,181,500

460,344,767

37,058,782,239

83,961,095J85

s6 cu6i t<y

!F

)\

=

v.4 s6 cu6i try

2,552,038,000

r00,000,00096s,s80,000

r,486,458,000

60,027,386,342

59,453,722,384

10s,000,000

468,663,958

62,579,424,342

15

V.5 Ph{i thu kh6c

V.Sa Phdi thu ngiin hgn khdc s6 cu6i t<

Gi6 tri2,366,096,637

890,943,673

2,303,200,000

Sii tl6u nam

Tpm fngC6c khoin kli cuoc, kI quy

L6i ti6n gOi c6 k! hanT4m chitht lao HDeT, BKST4m chi ti6n mua l4i c6 phAn CtytruyAn thdng TD vd B€ t6ng TDKhodn phdi thu ngin h4n kh6cNQp thta BHXH, YT, TN

V.sb Phtii thu ddi hqn khtic

Ti6n df,t cgc thu6 nhe

Dp'phdng

4,761,046,944 159,900,000 159,900,0002,408,448

CQng 10,323,685,702 159,900,000 15,5g5,j2053?

56 cu6i 56 oAu nemGi6 tri Dg'phdng Gid tri Dq'phdng

I 12,200,000c0ng - - ttz,ioo,ooo -

Dg'phdng Gi{ tri2,075,954,323

685,979,01 g

599,039,000r,346,300,000

9,982,500,000

895,549, I 95

v.6 Ng x6u

Cdng ty CP C6ng Nghi€p TdnDr?cuullE t) l1\llll lvlr v rru4l5r r:.-t-C6c td chfc vd c6 nh6n kh6c

Dg phdng ng phii thu kh6 ddi nhu sau :

Nguy6n Hodng Y6ncry TNHH XD TM VT Phan ThdnhC6ng ty CP Cdng NghiQp T6n EricC6ng ty TNHH MTV Hodng MinhC6ng ty TNHH-VLXD Thanh TrtcCTy TNHH-VLXD VT Phan ThinhC6c t6 chric vd c6 nh6n kh6c

C0ng

s6 cu6i r,t59,900,000r 76,000,000

2,765,750,t442,998,670,798

490,000,000

460,344,767

1,093,723,769

8,144,389,478

56 tliu ntmr59,900,000

176,000,000

2,249,999,960

2,998,670,798

500,000,000

460,344,767

6,544,915,525

s5 cu5i t<y 56 oiu ntmGi6 g6c c

4,4gg,ggg,g20 1,734,249,776 4,4gg,ggg,g2o 2,249,999,960

2,999,670,799 2,998,670.7981,306,244,767 212,520,999 1,306,244.767 10,000

CQng 8,804,91 5,485 1,946,770,774 8,804,91 5,4g5 2,259,999,960

(III

I

V.7 Hing t6n kho

Nguy€n li6u, v{t liQu

Hdng mua dang di <luong

C6ng cy, dpng cq

Chi phi SXKD d0 dang

Thdnh phAm

Hdng h6a

c0ng

V.8 Chi phi tri tru6'c

v.80 Chi phf trd tntfc ngiin hgnChi phi b6o hi6m ch6y n6 bat UuEc

Chi phi thu€ d6t n6m2020Chi phi c6ng cp, dpng cq

Chi phi tra truoc ngin h4n kh6c

C0ng

V,8b Chi ph{ tri trrhc ddi hqnB0 thoi m6y dQt

Ddng co tpo sgi I

Lgp tol kho TP

Trqc l6y myc m6y in

N6ng c6p phAn m€m kt5 toSn

Chi phi c6ng cp, dqng cq

C0ng

s6 cu6i ry 56 aAu nemG

80,0 1 4,1 79,995

877,800,000

11,144,961 ,4173,794,549,715

22,990,588, I 00

I ,89 t,815,205

69,497,316,506

4,209,512,179

11,461,025,069

2,424,047,773

19,047,833,927

r,044,546,000120,713,893,422 | 07.684.28r,453

s6 cu6i ry87,037,0 r3

635,563,957

645,655,538t86,806,250

1,555,062,759

s6 cu6i ri434,437,500

364,571,264

2l0,000,000169,166,672

94,052,790

r73,408,0901,445,636,306

16

56 diu nem

56 tIAu nem

496,500,000

416,652,872

240,000,000

193,333,340

134,361,t t4

1,480,847,326

v.9 TAi s6n c6 olntr hilu hinhchi riait vd tdi san c6 alnn hitu hinh tlugc trtnh biy o php luc 02 dinh kdm.

V.lO Tii sdn c5 alnn v6 hlnhchi ti6t vc tai san c6 ogntr hitu hlnh clugc trinh bay o phu tpc 03 itfnh kdm.

V.l I Chi phf x6y dr;,ng co bin dii'dangChi phi xdy dung silo

c0ng

V.l2 Tii sin thu6 thu nhgp ho6n t3i56 dAu nam

Chi nh6-n vio ktit qud kinh O"?:|r.so cuol l(y

V.l3 Thi6r bi, vgt tu,, phg rtng thay th6 dii h?nCi6 tri thi6t bi, vflt tu, php tirng thay thriTrir dp phong

Gi6 tr! thuAn

V.l4 Lq.i th5 thu,ong m4iNguy6n gi6

56 <tAu nam

T[ng trong k],

si5 cuSi tys5 oa pnan u656 dAu namph6n b6 trong kj,

^a r. . .JO CuOt Ky

Gi6 trl cdn l4i56 dAu nam

S6 cuOi t1,

V.l5 Phriitri ngu'd'i bin ng6n h4n

Phdi trd cdc b€n lian quanC6ng ty CP B€ T6ng T6y D6C6ng ty CP Truydn thdng XM Tdy EO

C6ng ty CP Kho V6n XM T6y DO

Phdi trd cdc khtich hdng khticC6ng ty TNHH MTV Nhua Ch6u Au NghQ AnC6ng ry CO PnAn CEMADEPTCdng Ty CO Pnan SX TM DV Dric Qu6nC6ng ty TNHH SX TM XNK Nhya COLORFULC6ng ty C6 phAn IPAC6ng ty TNHH TM VC V4n Ph6t

c6ng ry TNHH TM DV S6ng H6u

C6ng ty TNHH VINA KORCACdng ty CP Cs Khi D6ng Anh LICOCIC6ng Ty CO PtrAn Bao Bi Hd TienNguy6n Thi Thanh TrdmCty TNHH MTV Sg KiQn Truyen Th6ng Ciai tri euringC6c kh6ch hdng kh6c

c0ng

V.l6 Ngu'd'imua tri tidn tru,6c ngin h4n

Trd trrhc ctic bAn fi€n quan

COng ry CP B€ T6ng Tdy DO

Trti trrhc cdc khticlt hdng khticC6ng ty CP Vat Tu Hqu CiangC6ng Ty TNHH Ky thuat C6ng nghQ Techco

s6 cudi t<y

369,000,000369,000,000

s6 cuiii t<,2,78t,504

59,347,701

62,129,205

s5 cuSi r<y

617,t72,875

617,172,975

56 tIAu nem369000000

369,000.000

S5 ttAu nam41,425,963

2,78t.s0444,207,467

56 tlAu nIm617,t72,87s

617,172,975

C6_ry..!y-cP xM rqj3,8t7,226,683

3,917,226,693

604,394,224

95,430,667

699,g24,ggl

3,212,832,459

3,n7,401,792

Sti tlAu nem

5,425,36E,450

145,3 I 7,150

5,280,05 1,300

3,228,556,249

| ,100,220,000

8 r 4,390,500

336,548,80 I

336,548,80 I

640,848,t47

8,653,924,699

56 tIAu nem

509,978,054

509,978,054

7,947,060,244

3,832,50 I ,301

s6 cu6t tiy

169,507,900

169,507,900

20,095,638,099

1,405,5 ll,800475,300,000

408,045,000t22,940,000

2,923,953,800

2,523,609,7501,8 16,063,403

1,594,990,000

r,203,202,000

9 t8,000,000583,078,000336,548,80 r

5,794,506,544

20,265,145,898+6,2 t 2,054,046

t,616,414,7851,487,568,001

17

5

,i

L

H

P.

C6ng Ty TNHH MTV Thty sdn Bi6n D6ngC6ng Ty TNHH MTV Thinh Ki€n NggcC6ng ty TNHH TM vd DV phf euiicHTX X6y Dyng V4n PhudcC6c kh6ch hdng kh6c

c0ng

Y.l1 Thu6 vi cdc khofrn phni nQp nhi nudcChi ti6t v6 thuli vd c6c khoin phni nQp nhd nudc dusc trtnh bdy d php lsc 04 ttinh kdm.

479,960,000

290,000,000

279,277,569

2,059,933,692

6,212,054.046

s5 cu6i ry10,543,548.942

4,000,000,000

I 4,543,549,942

s5 cu6t try

301 ,982,0394,285,229,713

4,587,211,752

s6 cu6i try60,000,000

60,000,000

s5 cu6i try

310,462,052875,747,762

6,890,000

392,485,384

1,585,585,199

13,350,000,000

013,350,000,000

s6 cudi ry2,123,300,5704,225,000,0006,348,300,570

s6 cu6i ty6l 8,395,l0l73 1,008,106

1,349,403,207

s6 cu6i tri67,999,970,000

67,999,970,000

s5 cu6i ry6,799,9976,799,9976,799,997

18

865,570,414408, I 53,3s5

2,840,83s.t749,457,039,299

56 oAu nem12,389,332,n74,000,000,000

16,399,332.1 l7

56 oAu nem266,847,89632,954,545

299,902,441

56 diu nem90,000,000

90,000,000

56 oAu nem

91,789,85210,831,739

6,990,000

586,377,832

695,999,423

56 aiu nem

56 dAu nlm6l 1,000,000

73 I ,008,106I ,342,009n106

S5 dAu nIm67,999,970,000

67,999,970,000

56 dAu nem

6,799,9976,799,9976,799,997

V.l8 Phrii trri ngud'i lao ttQngTi€n luong, thucrng con phdi tra

Quy df phong ti6n luong

C0ng

V.l9 Chi phi phrii trri ngin h4nChi phi l6i vay ph6i traChi phi phdi trA ng6n h4n kh6c

C0ng

V.20 Doanh thu chua thqc hiin n96n tr4nC6c khodn doanh thu chua thyc hi6n ngin han kh6c

C0ng

Y.2l phf,i tr6 kh6c

Phdi trti ngiin hgn khdcKinh phi c6ng dodn

Bao hi6m xi hQi - y tri - ttr6t nghiQp

C6 tuc phai tra

Khoan phai trii ng6n hpn kh6c

c0ng

Phdi trd ddi hqn khdcNhfn kj qu!, kj cuscCdc khoan phai tra ddi hpn kh6c

CQng

v.25b Chi tidt vdn gdp chrt stt httuc6 OOng g6p v6n

V.25c Cd phidu

S5 luqng c6 phi6u dang kj ph6t hdnh

56 luqng c6 phitiu dd ph6t hdnh- CO phitiu ph6 th6ng

V.22 VayChi ti6t vA c6c khodn vay dugc trinh bdy 0 phg lpc 05 dinh kdm.

V.23 Dq phdng phii tri ngin h4nTrich dg phdng SCLTrfch dy phdng du lich kh6ch hdng

cOng

V.24 Qui khen thuil'ng, ph0c lqiQui phric lqi

Qu! thusng Ban qudn lf , tti€u hdnh

COng

V.25 V6n chfr s0 hiiuV.25a Bdng il6i chilu biln itQng ci)a vdn chti sdr hfru

Chi ti.tt v6 Uii5n dQng cta v5n chu so hru ttugc trinh bdy o php lr,rc 06 dinh k6m.

I

rrlIt

Ic

S5 luqng c6 phi6u dang luu hdnh- C6 phi6u ph6 thong- C6 phiiiu uu it6i

6,799,997

6,799,gg7

s6 cu6i tiyt879.2

44,10t,626

VND80,640,7 t0

Ki nAy

5, t 07,1 78"809

370,853,291,174

3,8l2,5 13, t02379,772,993,095

Ki niy21,560,470,545

2l,560,470,545

19

6,7gg,gg7

6,799,997

t,597,667,277

5,452,859,276

t,514,679,465

8,565,205.0 t 8

56 dAu nem

1879.2

43,378,675

56 dAu nimVND

80,640,710

Ki trudc347,400,000

284,428,544,198

579,231,969

285,355,1 76,066

Ki trudc

M€nh gi6 c5 phi6u dang luu hdnh : 10.000 VND.

Y.26 Cdc kho6n mgc ngoii B{ng c6n aiiit<d toen

V,26u Tdi sdn thuC ngoiti-l

L:I ong s0 ti€n thu€ t6i thi€u trong tuong lai cua c6c hqp dong thuc hoqt dQng tdi s6n kh6ng thc hty ngang theo c6c thdih4n nhu sau:

s6 cudi r,1,597,667,277

5.452,858.276

t,302,824,8 t39,353,350,366

56 oiu namTt I n6m troxu6ngTr6n I n6m d6n 5 n6m

Tr€n 5 ndm

c0ng

V.26b Ngogi G ctic togiUSD

Quy tl6i t! gi6 (VND)

1126c Nq khd itbi itd xit ljt

Cty TNHH SX TM XNK TrAn Quang Th6i

VI.l Doanh thu bdn hlng vi cung c6p dich vgDoanh thu b6n hdng h6a

Doanh thu b6n thinh phAm

Doanh thu kh6c

cOng

Yl.2 Cdc khofrn gi6m trir Doanh thuChitit kh6u thuong mqiHing b6n bi 16 lai

Gidm gi6 hdng b6n

c0ng

C6c kho6n thanh to6n ti€n thu€ ho4t rtQng o tr€n bao g6m :

' Tiing.sr5 ti6n thu6 19.700,0 m2 ddtt?i thfta d6t sd 37, td b6n d6 sri 06; phu&ng Bti Htu NghTa; eufn Binh rhriy,Thdnh ph5 cAn Tho vdi gi6 thu€ dAt \d24.244,0 vND/m2lntrm. Hqp o6ni it uc ,5-z:tHoio-z'oii'"gav 28 th6ng 0lnlm 2013 dugc lcf vdi thdi hgn l8 n6m tfnh tt ngdy 3l th6ng 07 nrm 200g.

' t6ng.sti ti6n thu6 1.222,8 m2 diltt?i thria a6t s6 qz, td bin tfti s6 50; phu&ng Bui Hitu NghTa; Qugn Binh Thty,Thnnh ph6 cAn Tho vdi gi6 thu€ ttdt le 96.705,0 vND/m2ln6m. Hqp d6ng thuc;6 n/HDTE:2frri

"gav 28 th6ng 0l

nim 2013 tluqc ki vOi thli h4n l8 ntrm tinh tir ngdy 3l th6ng 07 ndm 200g.

' T6ng.s6 ti6n thu6 7.752,1 m2 dittt4i thua a6t sti t z, td bdn di5 s6 2s,37; phulng Bti Hitu NghTa; euQn Btnh Thriy,Thdnh phii c6n Tho v6i gi6 thu€ tt6t ld 20.1 84,0 vND/m2ln6m. Hqp d6ng tnue so zi mgro-zori neav 28 th6ng 0 tnim 2013 <luqc kj vdi thdi h4n 25 n6m rinh ru ngdy l6 th6ng 08 n6m 2001.

' Tiing s5 tiAn thuO 2.948,0 m2 ddt Bi thua o6t sii tq, 5 t, td brin Oo s6 :0, 37; phudng Biri Htu NghTa; eugn BinhThty, Thdnh pho cAn Tho vdi gi6 thu6 dil ld 32.256,0 VND/m2ln6m. Hsp aong inue ,iz+tgoro-2013 ngdy 28 th6ng0 I n[m 20 I 3 tluqc lcj vdi thdi hpn 25 ndm tinh ttr ngdy 26 th6ng I I n6m 200 I .

. . ,9n* sti tiAn thuc 66.522,5 m2 ditt4i thria d6t s6 38e, td bin d6 s5 6; phulng phu6c Th6i, qu6n 6 M6n, Thinhph6 cAn Tho vdi gi6 thu6 d6t ld I 1.278,12 vND/m2ln6m. Hqp d6ng thu6 sr5 98/H-DTD - 2ot2 ngdy 04 th6ng t 2 n6m2012 dugc k! vdi thdi hqn 25 n6m tinh tir ngdy 0l th6ng 0l n6m 1999.

Ii

Y

,J

JI/F',

Nguy6n tQ

C6c d6i tugng kh6c

cOrg

vI- THONG TIN BO suNG cHo cAc KHoAN MUC TRiNH sAv rRoNc sAo cAo rrr quA HoAT D9NGKINH DOANH Groh NrtN DQ

Nguy6n tQ

VI.3 Gid v6n hAng bdnGi6 viin cria hdng h6a il6 b6nGi6 v6n crta rhdnh phAm d6 b6n

Oi6 vdn kh6c

cOng

VI.4 Doanh thu ho6t tlQng tAi chlnhLei ti€n grii c6 k! h4nLdi ti6n gti khdng kj h4n

C6 tuc, lgi nhu6n dugc chia

C0ng

VI.s Chi phi tii chinhChi phi l6i vay

Chi6t kh6u thanh to6nGhi nhdn ch6nh lQch gi6 tri kho6n dAu tu XVTO hopnh6t theo : gi6 tri hqp lf /pp v6n chrt sd hiiuChi phi tdi chinh kh6c

C0ng

Vl.6 Chi phi b6n hhngChi phf nhdn vi6nChi phi vdt ligu, bao bi

Chi phi dung cy, tl6 dirngChi phi kh6u hao tdi srin c6 tlinhChi phi bao hdnh

Chi phi dich vr,r mua ngoiiiChi phi blng ti6n kh6c

cQng

Vl,7 Chi phi quin tf doanh nghiQp

Chi phi nhdn vi€n qudn lfChi phi vflt liqu quan lfChi phi dO dtrng v[n phong

Chi phi kh6u hao tdi san c6 dlnhThuli, phi vd lQ phiTrich dg phong ng phai thu kh6 ddiHodn nhdp dr phdng phqi thu khd ddiChi phf dich vr,r mua ngodi

Chi phi bang ti6n kh6c

c0ng

Vl.8 Thu nhgp kh6cL6i thanh lj, nhuqng b6n TSCD, b6t dQng san dAu tuB6t lgithuong mai XMTD hop nh6t (LTTM 6m)Thu nh{p kh6c

c0ng

VI.9 Chi phf khdc

Di6u chinh gi6m

Chi phi kh6c

C0ng

VI.l0 Chi phi thu6 thu nh$p doanh nghiQp hoin taiThu nh{p thu6 thu nh6p doanh nghiQp hodn lai ph6t

sinh tir cdc khoan ch€nh lQch tam thdi duoc kh6u trirc0ng

Lii ch€nh lQch f! gi6 do d6nh gi6 l4i c6c khoin myc ti6n t9 c6 gric ngopi tQ

Ei€u chinh gi6 phi khodn dAu ru trudc khi XMTD hqpnh6t nim quyAn kirim so6t viro c6ng ry con theo gi6 tri 95,000,000hqp l! tai ngdy mua:

Ki niv5,011,792,597

300,456, I 23,ggg- t,144,639,099

304,323,277,397

Ki nAy

I t,437,621

722,95t

107,160,572

KJ nAy

4,903,52t,597

3,563,070,362

8,466,59t,959

Ki niy1,750,752,930

341 ,558,499

69,378,92t

869,656,689

t9,612,580,30422,643,921,243

Ki niy7,998,539,143

lg5,l49,3g7I 49,041 ,390368,486,820253,127,426515,750,r84

( t0,000,000)

1,252,699,1003,286,933,039

13,999,726,499

Ki niy

5,62t,702,84012,0tt,423

3,633,714,263

Ki niy0

734,637,849

734,637,849

Ki nly

(59,347,70t\

(59,347,701)

20

Ki tru'dc274,629,193

263,491 ,904,1 g3

205.413.362263,961,945,739

Ki trufc79,631,151

3,215,8484,069,000,000

3,123

4,151,950,122

Ki tru'6c4,247,424,709

1,990,069,000

24,6586,127,517,367

Ki tru'dc- 169,754,410

63,990,473

66,228,327

78t,87t,1534,223,086,5244,965,422,067

KJ tru0c1,509,362,592

169,070,015

246,373,691

151,425,539

62,570,7827 r 2,800,000

(450,000,000)

631,926,8133,814,266,750

6,846,796,172

Ki tru'6c900,000,000

\

t

/.{/'/

900,000,000

Ki tru'6c

Ki trufc

(2,29l.,44s\

(2,291,445)

VI.l I Lf,i tr6n cii phi5uLoi nhurin k6 torin sau thuti thu nhf,p doanh nghiQpTrich qu! khen thuong, phrlc loiTrich thuong Ban di€u hdnh

C6c khoan di6u chinh t6ng, giiim LN kii to6n dd xdctlinh LN p.bd cho cri dOng so h0u c6 phitiu ph6 th6ngLgi nhudn tinh lii co biin/suy gitim tr€n c6 phiriu56 lugng binh qudn gia quy6n cua c6 phi6u ph6 th6ngdang luu hdnh trong k!,

Ldi co ban/suy girim tr€n c6 phiriu

VI.l2 Chi phi srin xu6t kinh doanh theo y6u t5Chi phi nguy€n liQu, v4t tiQu

Chi phi nh6n c6ngChi phi kh6u hao tdi sdn c6 dinhChi phi dich vu mua ngoiri

Chi phi kh6c

c0ng

Ti6n IuongThi lao, thuqng

c0ng

VII.lb Giao rtlch vd sd rtuvoi ctic b\n li\n quan

C6c b€n li6n quan vdi Tflp dodn g6m :

Li6n k6t ciia C6ng ty CP Sadico CAn Tho (m9)

Cdng ty CP XM Hd Ti€nC6ng ty CP XM Hd Ti€n - Ki€n Giang

Li6n k6t cria COng ty CP Xi mtrng Tiy D6 (con)

C6ng ty CP B€ T6ng Tdy D6Cdng ty CP Truy€n Th6ng XM T6y D6C6ng ty CP Vf,n Tai XM T6y E6T6ng C6ng ty C6ng NghiQp XM ViQt NamC6ng ty CP Kho V6n XM T6y D6Cdng ty CP B€ T6ng Hamaco

C0ng ty CP XM Vicem Hai V6n

Giao dich v6'i c6ng ty liOn k6t

COng ty CP Xi mlng I'fiy D6

Doanh thu b6n thdnh phdm

Ki niy6,232,026,7ss

6,232,026,755

6,799,997

Ki niy286,222,703,554

31,206,947,8659,545,313,499

35,938,910,67616,661,795,695

379,575,671,299

Ki niy730,783,t29

730,793,129

C6ng ty nhfn g6p v6n dAu tu cia c6ng ty mgCdng ty nhfn g6p v6n diu tu cria c6ng ty m9

C6ng ty con

Cdng ty con

C6ng ty li6n ki5t cia c6ng ry con

C6 clOng g6p vi5n vdo c6ng ty con

Cdng ty nh{n g6p v5n diu tu cria c6ng ty con

C6ng ty nh{n g6p v5n dAu tu cria c6ng ty con

C6ng ty nh$n g6p viin dAu tu cta c6ng fy con

Ki nny

20, t 60,000,000

20, r60,000,000

21

9t6

Ki tru'dc4,576,209,195

4,576,209, I g5

6,7gg,gg7

673

Ki tru'6c224,893,830,911

20,288,725,967

7,279,117,93325,721,571,013

8,375,886,885

286,559,132,709

KJ tru'6c552,224,776

422,461,271

974,696,047

Ki tru'6c

13,060,364,400

13,060,364,400

VII- NHONG THONG TIN KHAC

Vll.l Giao dlch vi s6 du v6'i cf c bOn li6n quanCric b€n li6n quan voi Tap dodn bao g6m: c6c thdnh vi6n qurin l! chu ch6t, c5c c6 nh6n c6 li€n quan v<ri ciic thanh vi6nqudn lli chu ch6t vd c6c b€n li6n quan kh6c.

VII.la GiaodlchvdsddwvhicticthtinhviAnqutinlj,chrichdtvdcticctinhincdli\nquanvoicticthdnhviAnqutintj,chiichC6c thdnh vi6n quiin l! chu ch6t g6m: cdc thdnh vi6n H6i d6ng qudn tri vir c6c thdnh vi€n Ban Ci6m d6c C'Ong ry. Cacc6 nh6n c6 li€n quan v6i c6c thdnh vi6n quan l1i chu chot ld cdc thdnh vi6n mdt thi6t trong gia dinh c6c thdnh vi6n qu6nlf chu ch6t.

Giao dich voi cdc thdnh t,i/n quan lj,chil ch6t vd cdc cd nhdn c6 liAn quan voi cdc rhdnh vi€n quan lj,chu ch6tT{p dodn kh6ng phSt sinh giao dich b6n hdng vd cung c6p dich vy cfing nhu c6c giao dich kh6c vdi c6c thdnh vi6n qu6nl1i chrh ch6t vd c6c c5 nh6n c6 li6n quan vdi c6c thdnh vi€n quan lf cht ch6t.

C6ng nq voi cdc lhdnh viAn quan lj,chti chot vd cac cd nhan c6 liOn quan.t'oi cdc thdnh vi€n quan lj,cht) ch6tTflp dodn kh6ng c6 c6ng ng vdi c6c thdnh vi6n quan l! chu chtit vd c6c c6 nh6n c6 li6n quan vdi c6c thdnh vi6n qurin ljcht ch6t.

Thu nh$p ciia c6c thirnh vi6n quin tf chii chiit ciia C6ng ty CP SADTCO CAn Thn

\-r'r

)S

,

COng ty Cp 86 T6ng Tiy D6Doanh thu b6n thAnh ph6mDoanh thu dich vgDoanh thu kh6c

Chi phidlch vy

COng ty CP Truytn th6ng XM TAy D6Chi phi thuO VSCN, b6c x6p xi m6ng, vpn hdnh m6y

COng ty CP Vgn Tei XM T6y D6Doanh thu b6n thAnh phArn

Chi phi nguydn v$t tiQu

Giao dich v0i c6c b6n li6n quan khdcC6ng ty Cp xM HA TianDoanh thu b6n thnnh phAm

C6ng ty CP XM HA TiGn - KiGn GiangDoanh thu b6n thdnh phAm

I 5,1 gg,495,6gg

14,267,863,t53

t71,274,50024,583,500

724,774,546

7,329,719,000

7,329,719,000

19,475,992,036

16,291,762,945

3,lg4,l2g,0gl

Ki nlv

5,234,970,960

4,333,666,000

Lt,762,t64A0011,s26,295,240

72,910,000

35,544,960

127,414,000

6,1241944,000

6,124,944,000

27,169,954,165

26,900,264,710

369,689,455

Ki trudc

8,600,760,000

6,501,600,000

C6ng ng v6'i c6c b6n li6n quanC6ng ng vdi c6c b€n li6n quan ilugc trinh bdy tqi c6c thuy6t rninh s6 v.3, v.4, v.l5 vd V. I6.

c6c khodn c6ng ng phrii thu c6c b6n li€n quan khdc kh6ng c6 bao drim vd s6 dugc thanh to6n bing ti6n. Kh6ng c6kho6n dg phdng ph6i thu kh6 ddi ndo duqc l{p cho ciic khoiin ng phrii thu c6c b6n li6n quan kh6c.

VII.2 Thdng tin vA UQ ptrgnTdp tlodn chi ho4t ilQng trong linh vgc kinh doanh li sdn xu6t bao bi, sdn xu6t xi mang, v6i vd thach cao vd todn bQ hoatdQng cta Tgp dodn chi di6n ra tr6n l6nh th6 Viet Nam.

VII.3 Sg kiQn ph6t sinh sau ngiry f5t tnric k) kii to6nKh6ng c6 su ki€n trqng y6u ndo phdt sinh sau ngdy k6t thric kj,kri to6n y6u cAu phai diAu chinh sr5 li€u ho{c c6ng b6tr6n 86o c6o tdi chinh hqp nh6t.

Nguli lflp

-1,")'4--V _----.-'Qudch Thu Hing

Q. TP K5 to6n Tii chinh:WQuticlt Thu HAng

05 ndm 2020

9oj;^^i,

22

BAo cAo rAr cHirus Hqp NuArQuy I n5m 2020

PHU LUC 0l : 2b. Diu tu vio c6ng ty ti6n doanh, ti€n k6t

* Gi6 tri ghi s6 voN G6p cria c6ng ty CP Sadico Cin Tho'vio C6ng ty cp xi mtrng T6y D6 tai thd,i di6m Jt/03/2020 la :

53,251,920,004 d6ng

CO CAU VON : COIVC TY CO PHAN XI MANG rAY OOTir ngdy 0I/06/20t8, C6ng ty Cp Xi mdng TAy D6 td c6ng ty con

cONc ry cp xr l,rANc rAy oO SLTru'6'c khi mua

SLSau khi mua

VND ry rc (%) VND ry re (%)C0ng ty CP Sadico Cdn Tho 3,66 r, t 50 36,611,500,000 48.17o/c 3,880,350 38,803,500,000 51.06o/c

T6ng C6ng ty C6ng ngnigpTt rrltnffiNam 36,6t 1,500,000 48.17o/a 36,6r 1,500,000 48.t7%

C6c c6 d0ng kh6c 2.777.000.000 3.660A 585,000,000 0.77o/o

c0ng 76,000,000,000 l00o/o 76,000,000,000 t00%

* C6ns ty li6n k6t : SL VND CP qu! XMTD sO

h0'uTj lQ sri'hii'u

Tf lQ sii'

h0'u - c6

ohi6u ouv

l- C6ng ty CP B€ Tdng Tdy Dd3,560.00c

3.560.000

35,600.000,000

35.600,000,000

200,00c

200.000

I,440,000

2.980,900

40.45

83.73

42.8(

88.72

2 - COng ty CP Truydn th6ng Xi m[ng T6y D6r00.000

I 00.000

I,000.000.000

r,000,000,000

t9,000

63,500

r9.00

63.50

t9.00

63.50

3- C0ng ty CP Vpn Tei XM T6y D6

3,000,000

3,000,000

3,000,000

30,000,000,000

30,000,000,000

30,000,000,000

500,000

500,000

500.000

729,00A

742,00A

762,004

24.30

24.73

25.40

29.t 6

29.68

30.48

Con

l- Cdng ty CP B0 T'0ng Tdy D0

2- COng ty CP Truy€n th6ng Xi m6ng T6y D6

li6n k6t

l- cong ty cP van Tai xM T6y D6

G6p v6n

l- Cdng ty CP Kho Vpn XM T6y D6

2- Cdng ty CP B€ T0ng Hamaco

3- Cdng ty CP Da Tdy Dd

4- C6ng ty CP DAu Tu XAy Dyng Hdng Ph6t

5- COng ty CP XM Vicem Hdi Vdn

V6n g6p

37,973, r 60.000

857,500,000

7,620,000,000

r.800,000.000

6,799,800,000

69,500,000

498,000,000

3,937,6 13,000

Tf lQ sii h0'u

83.73

63.50

25.40

r8.00

12.94

L48c0ng

Ngulil$p

59,555,573,000

Q. TP K6 todn Tii chinh

--i)*x-Qudch Thu Hbng

(t9Lalc0rue rv-;

/ ^aCI CO PHAN*\ SADIC

20 thdng 05 ndm 2020

Qutich Thu Hbng

Page 23

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