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TONG CONG TY CONG NGHIP MO VIET BAC TKV — CTCP Bac cao tai chinh neng (Cong ty rn0 da duoc ki4rn Wan cho nam tai chinh ke't thOc vao ngay 31 thang 12 nam 2017

TONG CONG TY CONG NGHIBP MO VIBT BAC TKV - CTCP

Dia chi: S6 1 Phan Dinh &Pt, phty6ng Phlyang Liat, quan Thanh Xuan, thanh ph6 Ha N6i

MUC LL)C

Trang

1. Bao cao cua Ban Tong Clam d6c 2 - 4

2. Bao cao ki6rn toan dc )c 15p 5 - 6

3. Bao cao tai chinh rieng da duvc ki6m toan

Bang can doi ke toan rieng 7 - 8

Bao cao ket qua hoat d6ng kinh doanh rieng 9

Bao cao kru chuyen tier) to rieng 10

Ban thuyet minh Bao cao tai chinh rieng 11 - 39

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TONG CONG TY CONG NGHIEP MO VIET BAC TKV - CTCP

Dia chi: S6 1 Phan Dinh Giot, phuang Phuang Liet, quan Thanh Xuan, thanh ph6 Ha N6i

BAO CAO CUA BAN TONG GIAM DOC Nam tai chinh kat thuc vao ngay 31 thang 12 nam 2017

Ban Tang Giam doc Tong Cong ty C6ng nghiep MO Viet Bac TKV - CTCP (dual day goi tat la "Tong C6ng ty") trinh bay bao cao nay cung vai Bao cao tai chinh rieng cho nam tai chinh kat thiic vao ngay 31 thang 12 nam 2017 cua T6ng COng ty Cong nghiep MO Viet Bac TKV — CTCP (duti day goi tat la "Tong Cong ty") da duac kiern toan bai cac kiam toan vien d6c lap.

1. Thong tin Chung

Tong C6ng ty C6ng nghiep MO Viet Bac TKV - CTCP (viat tat la "T6ng C6ng ty") duac c6 phan hoa tir I-Ong C6ng ty Cong nghiep m6 Viet Bac - Vinacomin (Cong ty TNHH MTV) theo Quyet djnh s6 132/Q0-TTg ngay 26/01/2015 cUa Thu twang Chinh phU phe duyet Phuang an c6 phan h6a T6ng COng ty Cong nghiep MO Viet Bac - Vinacomin thuOc Tap doan C6ng nghiep Than - Khoang san Viet Nam.

2. Hoi ciOng Quan tri, Ban Tong Giam doc va Ban ki6m soat

Cac thanh vien cua Hai &rig Quan trj cua T6ng C6ng ty trong su6t nam tai chinh va den ngay lap bao cao nay bao g6m cac vi nhu sau: Ho va ten Chin vu

- Ong Le Quang Binh Chu tich HOOT - Ong Tran Hai Binh Uy vien - Ong Pham elk Thian Uy vien (tir chUc tiy ngay 01/01/2018) (i) - Ong Dang Van TOng Uy vien - Ong VD Minh Tan Uy vien (b6 nhiem tiy ngay 01/01/2018) (ii) - Ong VD Dinh Len Uy vien

(i) Theo Quyet djnh 0204/QD — HOOT cUa HOi clang quan tri ngay 28/12/2017 v/v Tong y cho can b6 to' chdc theo nguyen Yong ca nhan.

(ii) Theo Quyet djnh 0205/QD — HOOT cua H6i d6ng quan trj ngay 28/12/2017.

Cac thanh vien cua Ban Tong Giam d6c da diau hanh hoat Tang trong suot nam tai chinh va d4n ngay lap Pao cao nay bao gom cac vi nhu. sau:

Ho va ten Chi:rc vu

T6ng Giam doc

PhO T6ng Gam d6c

PhO Tang Giam doc (Tir chUc tir ngay

01/01/2018)

PhO Tong Giam d6c

PhO Tong Giam d6c

(ii) Theo Quyet djnh 0204/Q0 — HOOT cua H6i d6ng quan tri ngay 28/12/2017 v/v d6ng y cho can b6 chiic theo nguyen vong ca nhan.

Cac thanh vier) cua Ban Kiam soat da diau hanh hoat dang cUa Tong Cong ty trong nam tai chinh va Ten ngay lap bao cao nay bao gOm cac vj nhu, sau: Ho va ten Chi.rc vu

Ong Tran Hai Binh

- Ong Ng6 Ngoc San

- Ong Pham DCrc Thin

Ong VD Dinh Len

6ng VO Minh Tan

(i)

- Ba Nguyen Thi Luang Anh

6ng Le Xuan Ngoi

6ng Pham Xuan Vinh

Truang ban Kim soat

Thanh vier)

Thanh vien

TONG CONG TY CONG NGHIEP MO VIET BAC TKV - CTCP

Dia chi: S6 1 Phan Dinh Gi6t. phutng Phuang Liet, quan Thanh Xuan, thanh ph6 Ha NOi

BAO CAO CUA BAN TONG GIAM DOC theo) Nam tai chinh ket thOc vao ngay 31 thang 12 nam 2017

3. Try so'

Tong Cong ty C6ng nghiep mo Viet Bac TKV - CTCP co try sae tai s6 1 Phan Dinh Gi6t, phuteng Phuang Liet. quan Thanh Xuan, thanh ph6 Ha Nai.

Cac chi nhanh trtyc thu6c:

Cong ty Than NI:1i Hong - VVMI Trung tam Dieu duo•ng nganh Than - VVMI C6ng ty Than Na [Xiang - VVMI C6ng ty Than Khanh Hoa - VVMI

Dia chi

Thai Nguyen Thanh Haa Lang San Thai Nguyen

4. Tinh hinh tai chinh va ket qua hoat dOng kinh doanh

Chi tiet tinh hinh tai chinh vao ngay 31 thang 12 nam 2017 va ket qua hopt dang kinh doanh cho nam tai chinh ket thuc cung ngay c6a Tong Cong ty du,qc trinh bay trong Bao cao tai chinh rieng da duac kiem toan dinh kern.

5. Cac khoan bat thvolig va sy' kien phat sinh sau nien dO

Den ngay lap bao cao nay, Ban T6ng Giam d6c T6ng COng ty cho rang kh6ng c6 sy, kien nao CO the lam cho cac so lieu va thOng tin era duac trinh bay trong Bao cao tai chinh rieng da duqc ki6m toan cOa Tong C6ng ty bi phan anh sai tech.

6. Cong ty kiem toan

COng ty TNHH PKF Viet Nam duac chi dinh la kiem toan vien thut hien kiem toan Bao cao tai chinh rieng cho nam tai chinh ket thOc vao ngay 31 thang 12 nam 2017 cUa Tong C6ng ty.

7. Cong 136 trach nhiem cua Ban T6ng Giam d6c

Ban T6ng Giam d6c T6ng COng ty chiu trach nhiem lap Bao cao tai chinh rieng, phan anh trung thut va hop ly ye tinh hinh tai chinh vao ngay 31 thang 12 nam 2017 cOng nhu, ket qua hoat clOng kinh doanh va tinh hinh luu chuyen tien to trong nam tai chinh ket thOc cOng ngay cCia Tong Cong ty. Be lap Bao cao tai chinh rieng nay, Ban T6ng Giam d6c Tong C6ng ty duyc yeu c6u:

Xay dung va duy tri kiem soat nOi 66 ma Ban Tong Gam doc va HOi clang quan tri T6ng Cong ty xac dinh la can thiet de dam bao cho viec lap va trinh bay Bao cao tai chinh rieng khong con sai sot trang yeu do gian Ian hoac do nharn 15n:

- Lcra chan phb hap va ap dung nhat quan cac chinh sach ke toan; - Thut hien cac xet doan va Lift tinh mat cach hap ljt va than trong; - Neu ro cac chuan mut ke toan duvc ap dung co du,qc tuan thu hay khong, co nhang

ap dung sai lech trong yeu den mGrc can phai cong b6 va giai thich trong Bao cao tai chinh rieng hay kh6ng; Lap va trinh bay cac Bao cao tai chinh hang tren ca so tuan thu cac chuan mut ke toan, the da ke toan va cac quy dinh phap ljr co lien quan den viec lap va trinh bay Bao cao tai chinh rieng:

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TONG CONG TY

CONG

TONG CONG TY CONG NGHIEP MO VIET BAC TKV - CTCP

Dia chi: S6 1 Phan Dinh Gi6t, phtyang Phuang bet, quan Thanh Xuan, thanh pho Ha NOi

BAO CAO COA BAN TONG GIAM DOC (Tiep theo) Nam tai chinh ket th0c vao ngay 31 thang 12 nam 2017

- 1_5p Bao cao tai chinh rieng tren ca scfy hoat dOng lien tuc triy khi gia thuyet T6ng

C6ng ty se tiep tuc hoat Ong khong con phi] hap.

a

■

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Ban T6ng Gam doc T6ng C6ng ty cam ket rang da tu5n th6 cac yeu c'eu neu tren trong

vi5c lap Bao cao tai chinh rieng va nhasn th5y khong co van de bat thurOng xay ra c6 the

anh htyang den kha nang hoat d6ng lien tuc cua doanh nghiep.

Ban Tong Giam dot Tong C6ng ty chiu trach nhiem dam bao so ke toan duac ghi cher) day

phan anh trung thcfc va hap 1Y tinh hinh tai chinh cua Tong COng ty va dam bao Bao

cao tai chinh rieng cua T6ng COng ty duvc 15p phi] hap vai cac chu6n mcic ke toan Viet

Nam, the d6 ke toan doanh nghiep Viet Nam hiOn hanh va cac quy dinh phap ly co lien quan den viec 15p va trinh bay Bao cao tai chinh.

Ban T6ng Gam d6c T6ng C6ng ty cung chiu trach nhiem dam bao an toan cho cac tai san

va d5 thtyc hiOn cac !Dien phap phii hap de ngan ngtYa va chat hien sai sot va cac trtyteng hap vi pham khac.

Ban Tong Giam d6c Tang Cong ty xac nh5n rang Bao cao tai chinh rieng cho nam tai chinh

ket thk vao ngay 31 thang 12 nam 2017 cua Tong C6ng ty da duacl5p theo dung cac yeu

cAu neu ten.

8. N.( kien cua Ban T'Ong Giam doc

Theo 9 kien cua Ban T6ng Giam dot T6ng Cong ty, Bao cao tai chinh rieng (15 duoec ki5m toan (dinh kern) da chart anh trung thtyc va hap ly tinh hinh tai chinh cua T6ng Cong ty vao

ngay 31 thang 12 nam 2017, ket qua hoat d6ng kinh doanh va tinh hinh lu'u chuy .en tien to trong nam tai chinh ket thOc ciing ngay va duvc 15p ph6 hap vOi cac chukt rntyc ke toan

ViOt Nam, the d0 ke toan doanh nghi5p Viet Nam hien hanh va cac quy dinh phap 19 c6 lien quan den vi5c15p va trinh bay Bao cao tai chinh.

Ha NOi, ngay 26 thang 3 nam 2018

THAY MAT BAN TONG gIAM DOC

Gliql DOC

TrAn Hal Binh

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PKF ViOt Nam

PKF Accountants & business adv sers

S6: 45-/2018/BCKT - PKF.VPC Ha NOi, ngay 26 thang 3 nam 2018

BAO CAO KIEM TOAN DOC LAP

Kinh qCFi: Hoi cl6ng Quan tri va Ban Tong Giam d6c

T6ng Cong ty Cong Nghiep MO Viet Bac TKV - CTCP

Chung toi da kiem toan Bao cao tai chinh rieng cho nam tai chinh ket thCic vao ngay 31 thang 12 nam 2017 cua T6ng C6ng ty Cong nghiep M6 Viet Bac TKV - CTCP dutec lap ngay 26 thang 3

nam 2018 bao g6m: Bang can doi ke toan rieng tai ngay 31 thang 12 nam 2017, Bao cao ket qua

hot dOng kinh doanh rieng, Bac) caoluu chuyen tier) te rieng va Thuyet minh Bao cao tai chinh

rieng cho nam tai chinh ket thiic vao ngay 31 thang 12 nam 2017 dutrt trinh bay tO trang 7 den

trang 39 kern theo.

Bao cao tai chinh rieng da duvc kiem toan nay kh6ng nham phan anh tinh hinh tai chinh, ket qua

host dOng kinh doanh va tinh hinh luu chuyen tien to theo cac nguyen tat va th6ng le ice toan

duvc chap nhan chung tai cac nutec khac ngoai Viet Nam.

Trach nhiem cua Ban T6ng Giam cl6c

Ban T6ng Giam d6c T6ng COng ty COng nghiep M6 Viet Bac TKV - CTCP chiu trach nhiem ve

viec lip va trinh bay trung thut va hop 19 Bac) cao tai chinh rieng cCia Tong Cong ty theo chuan

muc ice toan, Che dO ke toan doanh nghiep Viet Nam va cac quy dinh phap 19 co lien quan den

viec rap va trinh bay Bao cao tai chinh va chiu trach nhiem ye kiem soat not bO ma Ban T6ng Giam doc xac dinh la can thiet de dam bao cho viec lap va trinh bay Bao cao tai chinh rieng

kh6ng co sai sot trong yeu do gian Ian hoac nham Ian.

Trach nhiem cua Kim toan vien

Trach nhiem cua chung tOi la du'a ray kien ve Bao cao tai chinh rieng dua tren ket qua cCia cuOc

kiem toan. Chung toi (15 thut hien kiem toan theo cac chuan muc kiem toan Viet Nam. Cac chuan

muc nay yeu cau chi -1g toi tuan thu chuan MIX va cac quy dinh ye dao dirc nghe nghiep, lap ke

hoach va thut hien cuOc kiem toan de dat duvc scy dam bao hop ly ye viec lieu Bao cao tai chinh

rieng cua T6ng COng ty co con sai sot trong yeu hay khOng.

Cong viec kiem toan bao g6m thuc hien cac thti tuc nham thu thap cac bang chin-1g kiem toan ye cac

s6 lieu va thuyet minh ten Bao cao tai chinh rieng. Cac thu tuc kiem toan duvc Itya chon dua ten xet

1111 doan cua kiem toan vien, bao gom danh gia rui ro co sai sat thong yeu trong Bac) cao tai chinh rieng

do gian Ian hoac nham Ian. Khi thus hien danh gia cac rui ro nay, kiem toan vien da xem xet kiem

soat not 60 cua Tong Cong ty lien quan den viec lap va trinh bay Bao cao tai chinh rieng trung thcyc,

hoply nham thiet ke cac thu tuc kiem toan phii hop vai tinh hinh thcyc te, tuy nhien khong nham muc dich dua ra 9 kien ye hieu qua cua kiem soat not 60 cCia Tong COng ty. COng viec kiem toan ding

bao g6m danh gia tinh thich hop cua cac chinh sach ke toan duvc aro dung va tinh hop lY cCia cac

■ u.eic tinh ke toan cua Ban T6ng Giam doc cOng nhu danh gia viec trinh bay tong the Bao cao tai chinh rieng.

Chung tOi tin twang ring cac bang chiing kiem toan ma chung tOi da thu thap &roc la day du va

1111 thich hop lam ca so, cho y kien kiem toan cCia chung tOi.

Van phong chinh • Tel: +84 24 6664 4488 • Fax: +84 24 6664 2233 • Email: pkrvietnam@pktcom.vn • www.pkf.com.vn Tang 10 va 12 Oa nha Hapulico • SO 1 Nguyen Huy Titang • Phliong Thanh Xuan Trung • Quan Thanh Xuan • Thanh ph6 Ha NOi • Viet Nam

PKF Viet Nam la c6ng ty thanh vien cua Tap doan PKF QuOc te, mang ILA% cua cac tong ty dOc lap va khong thita nhan bat kq trach nhiem hoac nghia vu nao 5 cho cac

hanh (long hoac viec khOng hanh Ong cua bat ky cOng ty hoac cac cOng ty thanh vien khac

TY

.F

NAM

BAO CAO KIEM TOAN DOC LAP (Tiep theo)

Y kien cua Kiem toan vien

Theo y kien cua chung t6i, xet tren cac khia canh trong yeu, Bao cao tai chinh rieng kern theo da

phan anh trung thuc va hap ly tinh hinh tai chinh vao ngay 31 thang 12 nam 2017. ket qua hoat Bang kinh doanh rieng va tinh hinh luu chuyen tien to rieng trong nam tai chinh ket thirc cung

ngay cua T6ng Cong ty COng nghiep MO Viet Bac TKV - CTCP phir hap vai cac chuan muc ke

toan Viet Nam, the dO ke toan doanh nghiep Viet Nam hien hanh va cac quy dinh phap ly co lien quan den viec lap va trinh bay Bao cao tai chinh.

Van (16 khac

Bao cao nay duac phat hanh thay the cho bao cao kiem toan so 23/BCKT-PKF.VPC ngay 05

thang 3 nam 2018 do Tong COng ty C6ng nghiep M6 Viet Bac TKV - CTCP dieu chinh lai Bao

cao tai chinh cho nam tai chinh ket thuc vao ngay 31 thang 12 nam 2017 clua tren mot so tai lieu

da thu thap &vac sau ngay phat hanh Bao cao nay vai cac nOi dung sau:

a) T6ng C6ng ty COng nghiep MO Viet Bac TKV - CTCP kh6ng thuc hien trich lap du, ph6ng dau vao C6ng ty c6 phan than dien Nang Son tren ca so Bar) cao nghien ciar kha thi cua

Du an nha may dien N6ng San 30MW - tai lieu da thu thap duac sau ngay lap bao cao tai chinh. Theo Bao cao nghien aru kha thi nay, Du an Nha may dien Nang Son du, kien se bi 1 .6 trong hai nam dau sau khi diya vao hoat dOng. Theo d6, khoan 16 cua C6ng ty co phan

than then N6ng San la khoan 16 nam trong ke hoach se kh6ng ducyc trich lap du phbng theo khoan 2, dieu 5 cua thong 228/2009/TT-BTC ngay 07 thang 12 nam 2009 cua BO Tai chinh.

b) T6ng C6ng ty C6ng nghiep M6 Viet Bac TKV - CTCP cang thuc hien dieu chinh giam clan

gia tien lu'o'ng tinh vao chi phi tai COng ty me theo Nghi quyet s6 59/NQ-HDQT ngay 12 thang 03 nam 2018 cua 1-16i d6ng quan tri T6ng Cong ty ve viec dieu chinh dan gia tier) luang nam 2017.

Bao cao tai chinh rieng cua Tong COng ty Cong nghiep MO Viet Bac TKV — CTCP cho nam tai

chinh ket thuc ngay 31 thang 12 nam 2016 da thigc kiem toan bad kiem toan vien va doanh

nghiep kiem toan khac. Kiem toan vien nay da dua ray kien chap nhan toan phan doi vai bao cao tai chinh nay tai ngay 08/3/2017.

Dai dien cho Cong ty TNHH PKF Viet Nam

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Giay chUng nhan clang ky hanh nghe kiem toan s6 2917-2015-242-1

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TONG CONG TY CONG NGHIE P MO VIET BAC TKV - CTCP

Dia chi: So 1 Phan Dinh Gi6t, phubmg Phuong Liat, quan Thanh Xuan, thanh oho Ha NOi

BANG CAN DOI KE TOAN RIENG Ngay 31 thang 12 nam 2017

TAI SAN Ma so

Thuyet minh 31/12/2017

Dan vi: VND

01/01/2017

TAI SAN NGAN HAN 100 596.773.648.918 343.326.828.642

Tien va twang &yang ti6n 110 5.904.316.213 8.582.084.881 Tien 111 5.1 5.904.316 213 8.582.084.881

Cac khoan phai thu ngin han 130 484.873.922.229 228.994.178.844 Phai thu ngen han khach hang 131 5.3 427.792.850.984 203.248.405.636

Tra truck cho nguai ban ng6n han 132 5.856.398.530 1.640.222.605

Phai thu nOi bQ ngan han 133 42.876.548.588

Phai thu ve cho vay ng6n han 135 1.687.927.525

Cac khoan phai thu khac 136 5.4 8.348.124.127 22.417.623.078

Hang ton kho 140 85.961.421.979 82.793.179.751 Hang ton kho 141 5.5 85.961.421.979 82.793.179.751 Tai san ngin Flan khac 150 20.033.988.497 22.957.385.166

Chi phi tra truck ng6n han 151 5.10 6.132.584.451 697.151.519

Thue GTGT &roc khau trig 152 7.306.279.252 9.115.339.664 Thue va cac khoan phai thu N.

Nu'Oc 153 5.13 6.595.124.794 13.144.893.983

TAI SAN DAI HAN 200 1.187.037.524.648 1.400.214.389.770

Cac khoan phai thu dai han 210 53.091.977.815 79.338.524.729 Phai thu dai han khac 216 5.4 53.091.977.815 79,338.524.729 Tai san c6 dinh 220 295.472.615.877 420.019.498.396 TSCD hCru hinh 221 5.6 289.020.312.124 413.345.356.710 - Nguyen gia 222 1.544.108.169.476 1.543.640.443.881 - Gia tri khau hao 1u9 ke 223 (1.255.087.857.352) (1.130.295.087.171) TSCO v6 hinh 227 5.7 6.452.303.753 6.674.141.686 - Nguyen gia 228 7.478.747.586 7.709.165.176

QIgt.° ->/-

- Gia tri khau hao lug ke 229 (1.026.443.833) (1.035.023.490) MACH

Bit Ong san dau tu' 230 5.8 52.508.570.662 - Nguyen gia 231 61.738.874.427 - Gia tri khau hao luy ke 232 (9.230.303.765) Tai san da dang dai han 240 20.374.666.057 97.153.890.648 Chi phi )(ay dcrng ca ban da dang 242 5.9 20.374.666 057 97.153.890.648 DAu tty tai chinh dai han 250 5.2 374.527.035.674 461.573.418.122 Diu tu, vao cling ty con 251 5.2.1 498.039.428.990 498.039.428.990 Dau tu, vac) cOng ty lien ket, lien doanh 252 5.2.2 1.740.000.000 1.740.000.000

Dau tu, g6p von vac) don vi khac 253 5.2.3 16.607.900.000 16.607.900.000 Du' phOng giam gia deu to dai han

(*) 254 (141.860.293.316) (54.813.910.868)

Tat san dai han khac 260 391.062.658.563 342.129.057.875 Chi phi tra tnytyc dai han 261 5.10 391.062.658.563 341.147.722.592 Tai san thue thu nhap hoan lai 262 981.335.283

TONG CQNG TAI SAN 270 1.783.811.173.566 1.743.541.218.412

• Bao cao tat chinh rieng nay phai clugc croc chung veYi cac thuyet minh kern theo

NGU'al LAP BIEU

KE TOAN TRLYONG

Lu'o'ng Xuan Quang Luang Xuan Quang Tran Hai Binh

TONG CONG TY CONG NGHIEP MO VIET BAC TKV - CTCP

Dia chi: SO 1 Phan Dinh Giot, phikeng Phuang Liet, quan Thanh Xuan, thanh pho Ha NOi

BANG CAN DOI KE TOAN RIENG (TIEP THEO) Ngay 31 thang 12 nam 2017

NGUON VON

NO PHAI TRA

Na ngin han

Ma so

300

310

Thuyat minh

Phai tra nguti ban ngen han 311 5.11

Ngu&i mua Va tien trirOc 312

Thue va khoan phai nOp Nha nucfyc 313 5.13

Phai tra nguti lao clOng 314

Chi phi phai tra ngen han 315 5.14

Phai tra nOi b0 ngen han 316

Phai tra phai nOp ngen han khac 319 5.15 Vay va thue tai chinh ngan han 320 5.12

Du, phong phai tra ng6n han 321 5.16

Qu9 khen thu,Ong, phOc loi 322

Na dai han 330 Phai tra dai han khac 337 5.15 Vay va no thue tai chinh dai han 338 5.12 Qu9 phat trien khoa hoc va cong nghe 343

VON CHID SO' FICYU 400

V6n chu sa hCpu 410 5.17

Von deu tu. cua ch0 so' hau 411 - CO phieu ph6 thong c6 quy4n bleu

quyet 411a

Loi nhuen sau thue chua phan ph& 421 - LNST chua PP lay ke den cu6i ky tru'6c 42/a

- LNST chua Oar? ph6i ky nay 421b Ngu6n kinh phi va quji khac 430 NguOn kinh phi 431 5.18 Nguan kinh phi hinh thanh TSCD 432

TONG CQNG NGUON VON 440

Bon vi: VND

31/12/2017

01/01/2017

688.493.201.161

660.768.388.703

504.509.259.076

293.739.588.681

168.831.229.860

44.108.388.752

606.691.096

84.843.502

63.411.261.421

37.881.186.683

50.412.998.424

64.617.974.522

1.498.070.581

12.732.317.026

14.186.081.480

22.275.542.522

8.493.528.991

176.303.673.650

70.310.460.766

4.008.004.926

55.437.050.237

2.975.705.116

73.838.202

183.983.942.085

367.028.800.022

16.823.847.916

167.002.281.370

366.870.987.223

157.812.799

157.812.799

1.095.317.972.405 1.082.772.829.709

1.085.151.286.353 1.069.801.688.045

1.050.000.000.000 1.050.000.000.000

1.050.000.000.000 1.050.000.000.000

35.151.286.353

19.801.688.045

3.477.441.111

4.855.682.384

31.673.845.242

14.946.005.661 4g64(

10.166.686.052

12.971.141.664 4G T

74.890.700

74.890.700 !CPA Nl

10.091.795.352

12.896.250.964

KF

1.783.811.173.566

1.743.541.218.412

NAI

1N -I

Ha NOi, ngay 26 thang 3 nam 2018

• Bac cao tai chinh rieng nay char dux doc Chung v&i cac thuyet minh kern theo 8

TONG CONG TY CONG NGHIEP MO VIET BAC TKV - CTCP

Dia chi: S6 1 Phan Binh Gibt, phuang PhLiang Liet, quan Thanh Xuan, thanh pho Ha N6i

BAO CAO KET QUA HOAT DONG KINH DOANH RIENG

Nam tai chinh ket thuc vao ngay 31 thang 12 nam 2017

CHI TIEU

Doanh thu ban hang va cung cap dich vu

Cac khoan giam trip doanh thu

Doanh thu thuan y6 ban hang hoa va cung cap DV

Gia von hang ban

Lai nhuan gqp y6 ban hang va cung cap dich vu

Doanh thu host dOng tai chinh

Chi phi tai chinh

- Trong do: Chi phi lai vay

Chi phi ban hang

Chi phi quan ly doanh nghiep

Lgi nhuan thuin tip host dOng kinh doanh

Thu nhap khac

Chi phi khac

Lgi nhuan khac (40=31-32)

TOng 191 nhuan kó toan tru'o'c thud (50 = 30 + 40)

Chi phi thud TNDN hien hanh

Chi phi thud TNDN hoar' lai

Lgi nhuan sau thud TNDN (60=50-51-52)

Ma so

01

02

10

11

20

21

22

23

24

25

30

31

32

40

50

51

52

60

Thuydt minh

6.1

6.1

6.2

6.3

6.4

6.5

6.5

6.6

6.7

6.8

Nam 2017

1.994.823.054.694

1.994.823.054.694

1.622.781.618.196

372.041.436.498

6.819.845.415

129.025.476.256

41.975.831.176

51.214.832 569

166.351.233.429

32.269.739.659

9.557.106.094

1.202.396.217

8.354.709.877

40.624.449.536

7.969.269.011

981.335.283

31.673.845.242

Dan vi: VND

Nam 2016

2.025.225.944.884

2.025.225.944.884

1.698.314.299.475

326.911.645.409

20.379.468.380

80.661.040.596

60.121 430.749

53.350.624.269

199.015.910.215

14.263.538.709

2.206.966.667

847.038.290

1.359.928.377

15.623.467.086

1.658.796.708

(981.335.283)

14.946.005.661

Ha N6i, ngay 26 thang 3 nam 2018

NGU'O'l LAP BIEU

KE TOAN TRU'diNG

TONG GIAM DOC

Luang Xuan Quang Luang Xuan Quang Tran Hai Binh

Sao cao tai chinh rieng nay phai citygc doc Chung vOi cac thuyet minh kern theo

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TONG CONG TY CONG NGHIEP MO VIET BAC TKV - CTCP

Dia chi: S6 1 Phan Dinh Gi6t, phubng Phuang Liat, qua'n Thanh Xuan, thanh pho Ha N6i

BAO CAO LU'U CHUYEN TIEN TE RIENG (theo phu'o'ng phap gian tiep)

Nam tai chinh kat thuc vao ngay 31 thang 12 nam 2017

CHI TIEU

LU'U CHUYEN TIEN TO' HOAT HONG SAN XUAT KINH DOANH

Ma so Nam 2017

Dan vi: VND

Nam 2016

Lai nhuan trutt,c thug 01 40.624.449.536 15.623.467.086 Dieu chinh cho cac khoan Khau hao TSCD va BDSDT 02 142.756.815.510 163.233.877.012 Cac khoan dkr briar-1g 03 35.617.337.137 40.250.203.429 Lai, 16 chenh lech tY gia h61 doai do danh gia lai cac khoan muc tien to CO gdc ngoai to 04 1.674.952 (186.287.990)

Lai 16 tit' hoat Ong dau tu' 05 (3.628.163.704) (20.496.456.694) Chi phi lai vay 06 41.975.831.176 60.121.430.749 Cac khoan dieu chinh khac 07 157.812.799 Lai nhuan tir hoat dOng kinh doanh tarac thay dal von Iu'u dOng 08 257.347.944.607 258.704.046.391

(Tang)/Giarn cac khoan phai thu 09 (221.274.366.870) (5.294.992.639) (Tang)/Giam hang ton kho 10 (3.168.242.228) 78.013.751.587 Tang/(Giarn) cac khoan phai tra (KhOng bao gOrn lai vay phai tra va thue TNDN phai nap) 11

155.957.281.680 152.556.290.528

(Tang)/Giam chi phi tra truac 12 (33.270.123.857) (15.497.657.381) Tien lai vay CIA tra 14 (50.733.808.351) (51.718.888.926) Tien thu khac tir hoat dung kinh doanh 16 7.660.935.338 22.899.831.228 Tien chi khac cho hopt Ong kinh doanh 17 (7.933.620.261) (13.277.299.903) Lu'u chuy6n tien thuAn tip hoat Ong kinh doanh 20 104.586.000.058 426.385.080.885 LUU CHUYEN TIEN TU' HOAT DQNG DAU TU' Tien chi de mua sem, xay dung TSCD va TS dai han khac 21 (123.772.159.370) (251.045.235.212)

Tien thu tir thanh ly, nhuang ban TSCD va cac TSDH khac 22 779.696.119 1.194.839.236

Tien thu hoi cho vay, ban cang C1,1 na cita don vi khac 24 118.160.912.149 151.334.071.370 Tien thu hoi deu tu' gap von vac) dan vi khac 26 2.754.000.000 Tien thu lai cho vay, c6 tirc va lai nhuan duac chia 27 1.491.600.393 4.978 700.113 Lu'u chuy6n tien thuen tip hoat dOng au tu' 30 (3.339.950.709) (90.783.624.493) LU'U CHUYEN TIEN TLY HOAT DQNG TAI CHINH Tien thu tir di vay 33 756.514.509.061 493.885.495.053 Tien tra na g6c vay 34 (850.390.002.030) (852.479.209.299) CO w.c, Iar nhuan da tra cho ch0 sa hO'u 36 (10.050.000.000) Lu'u chuy6n tien thuen tip hoat Ong tai chinh 40 (103.925.492.969) (358.593.714.246) LU'U CHUYEN TIEN THUAN TRONG NAM 50 (2.679.443.620) (22.992.257.854) Tien va tuvng &pang tien diu nam 60 8.582.084.881 31.572.464.745 Anh huang cua thay d6i ty gia h6i doai quy dai ngoai to 61 1.674.952 1.877.990

Tien va twang dm:mg tien cuoi nam 70 5.904.316.213 8.582.084.881

Ha NOi, ngay 26 thang 3 nam 2018

NGU'O'I LAP BIEU KE TOAN TRIY&NG

/

Lulyng Xuan Quang Wang Xuan Quang

Bao cao tai chinh rieng nay phai duQc dcc chung yeyi cac thuyet minh kern theo 10

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TONG CONG TY CONG NGHIEP MO VIET BAC TKV - CTCP

Dia chi: So 1 Phan Dinh GiOt, phuang Phuang Liet, quan Thanh Xuan, thanh ph6 Ha NOi

BAN THUYET MINH BAO CAO TAI CHINH RIENG Nam tai chinh ket thuc vao ngay 31 thang 12 nam 2017

1 DAC DIEM HOAT SONG CUA DOANH NGHIEP

Tong Cong ty C6ng nghiep MO Viet Bac TKV - CTCP (vi .et tat la "Tang Cong ty") &lac c6 phan hoa tiy Tang Cong ty C6ng nghiep M6 Viet Bac - Vinacomin (TNHH MTV) theo Quyet dinh s6 132/QD-TTg ngay 26/01/2015 cua Thu tu&ng Chinh phu phe duyet Phuang an c6 phan hOa T6ng COng ty C6ng nghiep MO Viet Bac - Vinacomin thuec Tap doan Cong nghiep Than - Khoang san Viet Nam.

Tong COng ty hoat dang theo Giay chiing nhan clang kji doanh nghiep C6ng ty c6 phhn, ma s6 doanh nghiep 0100100015 thay d6i 16n 08 ngay 01/01/2015 do So' Ke hoach va Bay tu, Thanh oho Ha Nei cap.

Nganh nghe kinh doanh va hoat dang chinh:

Hoat Tang cua cac ca sa nu6i dua -1g, dieu duang (dieu duang cho can b0, c6ng nhan vien nganh than); Khai thac va thu gom than cuing; Nha hang va cac dich vy an u6ng phuc vu luu dang; Ban buon 6 tO va xe co dang ca khac; Ban phy ting va cac ba phan phy trg cua 6 to va xe c6 dang co khac; Ban bu6n may mOc, thiet bi va phy tong may khac; Ban bu6n vat lieu, thiet bi 16.p dat khac trong xay clkyng; Cung cap dich vu an Liar-1g theo hap dang kh6ng thuang xuyen vai khach hang (phyc V1,1 tiec, h6i hop, dam cuai,...)

Ngoai ra, trong nam tai chinh ket thuc vao ngay 31 thang 12 nam 2017, T6ng C6ng ty kh6ng c6 hoat Tang dang ke nao ngobi chtk nang kinh doanh nhu, da chigc clang kji tren.

Chu kji san xuAt, kinh doanh thong thu'&ng

Chu kjr san xu6t, kinh doanh th6ng thuang cua T6ng C6ng ty duac thcyc hien trong thai gian kh6ng qua 12 thang.

CAu truc doanh nghiep:

T6ng Cong ty co try so chinh tai s6 1, Phan Dinh Gi6t, phuang Phiyang Liet, quan Thanh Xuan, thanh pho Ha Nei, Viet Nam va co 04 don vi trtyc thu6c, bao g6m:

STT Ten don vi phy thuc Dia chi 1 COng ty Than NYi Hang - VVMI Thai Nguyen 2 Trung tam Dieu duang nganh Than - VVMI Thanh H6a 3 C6ng ty Than Na Duang - VVMI Lang San 4 Cong ty Than Khanh H6a - VVMI Thai Nguyen

Den ngay 31/12/2017, tong s6 can ba nhan vier) Tang COng ty la 2.117 nguai.

TA

Ban thuyet minh Bac cao tai chinh hong /a mOt CO phOn khOng tach rdri cua Bac, cao tai chinh rieng 11

TONG CONG TY CONG NGHIEP MO VIBT BAC TKV - CTCP

Dia chi: So 1 Phan Dinh Gi6t, phtyang Phuang Liet, quan Thanh Xuan, thanh ph6 Ha NOi

BAN THUYET MINH BAO CAO TAI CHINH RIENG (Ti6p theo) Nam tai chinh ket thCic vao ngay 31 thang 12 nam 2017

2 CO' SO' LAP BAO CAO TAI CHINH

Chun mu'c k6 toan va ch6 dQ k6 toan

T6ng Cong ty ap dung cac chuen frIcIC ke toan Viet Nam, the d6 ke toan doanh nghiep duoec ban hanh theo Th6ng tu, s6 200/2014fTT-BTC ngay 22/12/2014 ciia BO Tai chinh, Th6ng tu: s6 53/2016/TT-BTC ngay 21/03/2016 cCia B6 Tai chinh sira doi, bo sung m6t so dieu Th6ng tu' s6 200/2014/TT-BTC ngay 22/12/2014 hut:ng den the d6 ke toan doanh nghiep.

NAM TAI CHINH, DON V! TIEN TE SLY DUNG TRONG KE TOAN

Nam tai chinh ci]a Tong COng ty bat dau ngay 01/01 va ket thuc vao ngay 31/12 nam duang lich.

Ban vi tien to st:f dung trong ke toan la dong Viet Nam (VND).

TOM TAT CAC CHINH SACH KE TOAN QUAN TRONG

Cac chinh sach ke toan da chioc ap dng trong viec trinh bay Bao cao tai chinh rieng nay la nhat guar' vai cac chinh sach ke toan da &roc ap dung de trinh bay Bao cao tai chinh rieng cho nam tai chinh ket thOc vao ngay 31 thang 12 nam 2016 ciia T6ng C6ng ty.

U'doc tinh k6 toan

Viec lap va trinh bay Bao cao tai chinh rieng cho nam tai chinh ket thOc vao ngay 31 thang 12 nam 2017 cCia T6ng Cong ty tuan thu theo cac Chun mu,c ke toan Viet Nam, Che d6 ke toan doanh nghiep Viet Nam, yeu cau Ban T6ng Giam doc T6ng C6ng ty phai co nhang utc tinh va gia djnh anh hutng den so lieu bao cao ye cong nq, tai san va viec trinh bay cac khoan cong no: va tai san tiern tang tai ngay lap Bao cao tai chinh rieng cang nhu' cac so lieu bao cao ye doanh thu va chi phi trong suck nam tai chinh. Kat qua hoat d6ng kinh doanh thu'c to co the khac vbi cac utc tinh, gia djnh dat ra.

4.2 Tien va cac khoan tu'o'ng &rang tien

Tien bao g6m tien mat tai quy, cac khoan tien girl ngan hang (kh6ng ky han).

Cac khaki tuang dung tien la cac khoan dau tu' ngan han co thai han thu hOi hoac dao han kh6ng qua 3 thang co kha nang chuyen d6i thanh m6t luong tien xac djnh va khong co rui ro trong chuyen doi thanh tien ice tir ngay mua khoan dau to dO tai thai diem bao cao.

4.3 Cac giao djch ngoai tg

Cac nghiep vu phat sinh bang dong tien khac ngoai dOng Viet Nam (VND) (bac chuyen (16i thanh d6ng Viet Nam theo ty gia thcfc to tai thai diem phat sinh nghiep vu. Cac khoAn chenh lech ty gia da thvc hien phat sinh trong ky tai chinh du,qc ghi nhan vao chi phi hoac doanh thu hoat dOng tai chinh trong nam tai chinh.

So du, cac tai san bang tien, twang dung tier) va cong ng co g6c ngoai to vao ngay ket thOc nam tai chinh duac quy doi sang d6ng Viet Nam theo ty gia mua vao cCia ngan hang co tai khoan giao djch tai ngay ket thCic nam tai chinh.

3

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Ban thuy4t minh Bao cao tai chinh rieng la mOt bO phOn khOng tech rdri cOa Bao cao tai chinh rieng 12

TONG CONG TY CONG NGHI EP Mb VIET BAC TKV - CTCP

Dia chi: SO 1 Phan Dinh Giat, phuVng Phuong Liet, quan Thanh Xuan, thanh phO Ha Nei

BAN THUYET MINH BAO CAO TAI CHINH RIENG (Ti6p theo) Nam tai chinh ket thuc vao ngay 31 thang 12 nam 2017

Cac khoan chenh loch ty gia phat sinh do danh gia lai cac so du tai ngay ket thuc nam tai

chinh duvc ghi nhan vao chi phi hoac doanh thu hoat dOng tai chinh trong nam tai chinh. TY gia ap dung danh gia lai cac khoan muc tien to co goc ngoai to cuOi ky ap dung thong

nhat trong Tap doan C6ng nghiep Than - Khoang san Viet Nam duvc th,ic hien theo cong van so 51/TKV-KT ngay 05/01/2018 cua Tap doan C1,1 the nhu• sau:

Cac khoan tien gO'i, tier] ton quy va cac khoan phai thu ngoai TKV co goc ngoai to quy d6i theo ty gia mua vao cua Ngan hang la 22.665 VND/USD.

Cac khoan cong no phai tra, tien vay ngoai TKV co goo ngc4 to quy &Si theo tjr gia ban ra cua Ngan hang la 22.735 VND/USD.

Cac khoan cong no phai thu, phai tra trong TKV CO goc ngoai to quy doi theo tY gia ban ra cua Ngan hang la 22.735 VND/USD.

Cac loai ngoai to khac (neu co) &roc can cu' vao th6ng bao cua Ngan hang hoac quy d6i qua dOng dO la M9 theo nguyen tac nhiy hiydng den neu tren.

Khoan chenh lOch ty gia phat sinh do danh gia lai cac so du' tai ngay ket thOc nam tai chinh duvc ghi nhan vao chi phi hoac doanh thu hoat Ong tai chinh trong ky tai chinh theo chuen mu,c ke toan so 10 "Anh hu'ang cua viec thay c16i ty gia hOi doai".

4.4 Cac khoan clau tu' tai chinh

Cac khoan deu tai chinh duoc ke toan theo phuang phap gia goc. T6ng C6ng ty chi hach toan vao thu nhap tren Bao cao ket qua hoat dOng kinh doanh hang khoan duvc chia tir loi nhuan thuen 14' Ice cua ben nhan cfau tu. phat sinh sau ngay cfau tu. Cac khoan khac ma T6ng COng ty nhan duoc ngoai Iqi nhuan diyoc chia duoc coi la phan thu hOi cac khoan d'au to va duvc ghi nhan la khoan giarn trt:r gia goc khoan deu tu.

Cac khoan d6u tai chinh tai thoii diem bao cao, neu:

CO thoei han thu hoi hoac dao han khong qua 03 thang ke ngay mua khoan dau tu, do duvc coi la "Wong duong tien";

(ii) CO theyi han thu hOi von clubi 1 (met) nam hoac trong 1 (met) chu ky kinh doanh duvc phan loai la tai san ng6n han;

(iii) CO thed han thu hOi von tren 1 (met) nam hoac tren 1 (met) chu ky kinh doanh duoc phan loai la tai san dai han (cac khoan dhu tu, tai chinh dai han).

Cac khoan cigu tu' tai chinh dai hpn:

Cong ty con la cong ty ma TOng C6ng ty co quyen chi phoi cac chinh sach va hoat Ong nham thu duvc loi ich kinh to tiy hopt deng kinh doanh.

Cac khaki g6p von lien doanh la th6a thuan tren co sO ky ket hop dOng ma theo do C6ng ty va cac ben tham gia thvc hiOn hoat Ong kinh to tren co sey dOng kiem soat. Co s& dong kiem soat duvc hieu la viec dua ra cac quyet dinh mang tinh chien luvc lien quan den cac chinh sach hoat Ong va tai chinh cua don vi lien doanh phai co scr Tong thuan cua cac ben Tang kiem soat.

11•••=11

Ben thuy6t minh Bac cao tai chinh rieng la mOt ty) phan khong tack r&i cua Bac cao tai chinh hang 13 n

TONG CONG TY CONG NGHIEP MO VIET BAC TKV - CTCP

Dia chi: SO 1 Phan Dinh GiOt, phuang Phuang Liet, quan Thanh Xuan, thanh Oa Ha NOi

BAN THUYET MINH BAO CAO TAI CHINH RIENG (Ti .6p theo) Nam tai chinh kat thOc vao ngay 31 thang 12 nam 2017

Cong ty lien ket la met cong ty ma Tong Cong ty CO anh huang dang ke nhung

kh6ng phai la cong ty con hay cong ty lien doanh cUa Tang C6ng ty. Anh huang dang ke the hien 6 quye'n tham gia vao viec dua ra cac quyel dinh v6 chinh sach va

hoat dOng cua ben dAu nhung khong co anh huang ye mat kiem scat hoac clang

kiem scat nhung chinh sach nay.

Cac khoan dau tu dai han khac bao g6m cac khoan dau co phieu, g6p von vao

cac dan vi khac vai ty le nho han 20% von dieu le cUa cong ty nhan dau tu, cac

khoan cho vay va dau tu' dai han khac. Cac khoan dau tu nay ducec phan anh theo

gia goc.

Du ph6ng giam gia dau duac lap vao thai diem cuoi nam tai chinh la so chenh lech giCra

gia gOc cCia cac khoan dau tu &roc hach toan tren so ke boar) Ian han gia trj thi twang cUa chin-1g tai thai diem lap du phOng. Viec trich lap va hoan nhap cac khoan du ph6ng giam

gia dau tu duac thuc hien theo Th6ng tu 228/2009/TT-BTC ban hanh ngay 07/12/2009 va

Th6ng to 89/2013/TT-BTC ngay 28/6/2013 cUa BO Tai chinh sira dal 66 sung Th6ng tu 228/2009/TT-BTC ban hanh ngay 07/12/2009.

4.5 No, phai thu

Cac khoan phai thu trinh bay trong Bao cao tai chinh rieng theo gia tri ghi so phai thu tit' khach hang cUa T6ng Cong ty va cac khoan phai thu khac cong vai du ph6ng na phai thu

kh6 dol. Tai thai diem bao cao, neu:

- Khoan phai thu co thai gian thu hOi hoac thanh Wan duai 1 nam (hoac trong mot chu ky san xu6t kinh doanh) duac phan lc* la Tai san ngan han;

- Khoan phai thu co thai gian thu hai hoac thanh toan tren 1 nam (hoac nhieu han mot chu ky san xu6t kinh doanh) duac phan bpi la Tai san dai han;

Du pi-long na phai thu kh6 dOi the hien phan gia trj du kien bj ton that do cac khoan phai

thu kh6ng duqc khach hang thanh toan chat sinh doi vai so du cac khoan phai thu vao ngay ket thuc nam tai chinh.

Du phong nof phai thu kh6 d6i duqc trich lap cho nhang khoan phai thu d5 qua ban thanh

toan tur sau thang trey len hoac cac khoan phai thu ma khach na kh6 co kha hang thanh Wan do bi thanh ly, pha san hay cac kh6 khan twang tu (khong bao g6m nhu•ng khach

hang d5 qua han tren nhung dang ti4n hanh thanh toan hoac co cam ket thanh toan trong thai gian tap.

4.6 Hang ton kho

Hang tan kho duac ghi nhan la gia thap han giaa gia g6c va gia tri thuan co the thuc hien &vac ciia hang ton kho.

Gia gOc hang ton kho bao g6m chi phi mua, the ben va cac chi phi lien quan truc trep khac chat sinh de co ducec hang ton kho a dia diem va trang thai san sang six dung.

Gia tri thuan co the thuc hien duac cUa hang ton kho la gia ban uac tinh cOa hang ton kho trong nam san xu6t, kinh doanh binh thuang trU chi phi uac tinh de hoan thanh san pham va chi phi uac tinh can thiet cho viec tieu they chung.

Ban thuyet minh Bao cao tai chinh rieng la mOt 13, 0 ph*n khOng tach rel cCia Bao cao (al chinh riOng 14

TONG CONG TY CONG NGHIP MO VIET BAC TKV - CTCP

Dia chi: S6 1 Phan Dinh Gi6t, phuteng Phuang Liet, quan Thanh Xuan, thanh ph6 Ha N6i

BAN THUYET MINH BAO CAO TAI CHINH RIENG (Ti6p theo) Nam tai chinh ket th0c vao ngay 31 thang 12 nam 2017

Tong C6ng ty ap dung phuteng phap ke khai thublig xuyen de hach Wan hang tan kho v6ei gia tri dutec xac dinh nhu: sau:

Chi phi san xuet kinh doanh d6 dang va gia tri thanh phem hang tan kho than cuoi

nam duvc xac dinh theo phuteng phap th6ng nhat trong Tap doan C6ng nghiep Than - Khoang san Viet Nam, ban hanh kern theo Quyet dinh 2917/QD-HDQT ngay

27/12/2006 c6a HOi d6ng Quan tri Tap doan Cong nghiep Than - Khoang san Viet Nam;

Nguyen vat lieu, cong cu, dung cu, vat to hang h6a duvc xac djnh theo phuang phap dich danh.

Du ph6ng giam gia hang tan kho &Tot trich lap cho cac vat tu', hang h6a ton kho co gia

goc 16n flan gia tri thuan co the thut hien du:6c theo quy djnh tai Chuen mut ke toan Viet Nam s6 02 "Hang tan kho" va Th6ng to s6 228/2009/TT - BTC ngay 07 thang 12 nam 2009 dia Be Tai chinh v6 viec hu&ng dan trich lap va sir dung cac khoan du ph6ng giam gia hang tan kho, ton that cac khoan dau to tai chinh, no phai thu kh6 d6i va bao hanh san phern, hang h6a, cong trinh xay lap tai doanh nghiep.

4.7 Tai san c6 dinh va khAu hao tai san c6 dinh

Tai san co djnh duot phan anh theo nguyen gia va gia trj hao mon 1u9 ke.

Tai san c6 dinh hO'u hinh

Nguyen gia tai san c6 dinh hau hinh bao g6m gia mua va nhang chi phi c6 lien quan trut ti4p den viec dua tai san vao trang thai san sang s6' dung. Nguyen gia tai san c6 dinh hau hinh do to lam, to xay dung bao gam chi phi xay dung, chi phi san xuet thcrc to phat sinh cong chi phi lap dat va chay thir. Cac chi phi nang cep tai san c6 dinh hau hinh duvc von h6a, ghi tang nguyen gia tai san co dinh; cac chi phi bao tri, st.la chaa du:9'c tinh vao ket qua hoat dOng kinh doanh trong nam. Khi tai san co dinh hau hinh dutec ban hay thanh 19, nguyen gia va gia tri hao mon luy ke (Riot x6a so va bat ky cac khoan lai 16 nao phat sinh do thanh ly tai san co dinh hCiu hinh deu dugc hach toan vac) ket qua haat dOng kinh doanh.

Nguyen gia va gia trj con lai cac TSCD dia T6ng C6ng ty C6ng nghiep mo Viet Bac TKV -

CTCP nhan ban giao tu: T6ng C6ng ty C6ng nghiep m6 Viet Bac — Vinacomin (Cong ty co phan hoa) tai ngay 01/10/2015 ducec ghi nhan theo gia tri ban giao.

Khau hao TSCD hau hinh duvc tinh theo phuvng phap duoeng thang, ap dung cho tat ce cac tai san theo t9 le duvc tinh toan de phan 66 nguyen gia trong su6t thai gian ubt tinh sit dung va phu hop voei hutng d5n tai ThOng to 45/2013/TT-BTC ngay 25 thang 04 nam 2013 c6a BO Tai chinh ye viec huOng den Che d6 quan 19, Sir dung va trich khau hao tai san co dinh.

Thai gian trich khau hao tai san CO dinh hau hinh cua TOng COng ty nhu sau:

- Nha dra, vat kien truc

- May mOc thiet bi

- Phuvng tien van tai

- Thiet bi quan ly

- Tai san co dinh hCru hinh khac

06 - 28 nam

03 - 20 nam

06 - 10 nam

03 - 10 nam

02 - 20 nam

Ban thuy4t minh Bao cao tai chinh rung 16 mClt b0 phOn khOng tack r&i ceta Bao cao tai chinh riOng 15

TONG CONG TY CONG NGHIEP MO VIET BAC TKV - CTCP

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{Dia chi: S6 1 Phan Dinh GiOt. phubmg Phirang LiOt, quan Thanh Xuan, thanh ph6 Ha N6i

BAN THUYET MINH BAO CAO TAI CH1NH RIENG (Trep theo) Nam tai chinh ket thuc vao ngay 31 thong 12 nam 2017

Tai san c6 dinh vo hinh

Nguyen gia tai san c6 dinh vo hinh bao g6m gia mua va cac chi phi trcrc trap lien quan den viec chuen bi de dua tai san vao trang thai san sang sCr dung. Cac chi phi nang cap tai san dugc von h6a vao nguyen gia tai san c6 dinh; cac chi phi khac dugc tinh vao ket qua haat d6ng kinh doanh trong nam. Khi tai san co dinh vo hinh dugc ban hay thanh ly, nguyen gia va gia tri hao mon lay ke duvc x6a s6 va bat ky cac khoan lai to nao phat sinh do thanh ly tai san c6 dinh vo hinh deu dugc hach toan vao ket qua hoot Ong kinh doanh.

Khau hao TSCE), vo hinh &Floc tinh theo phuang phap du,Ong thong, ap dung cho tat ca cac tai san theo t9 le du'oc tinh toan de phan b6 nguyen gia trong su6t thOi gian u,O'c tinh sCr dung va phO hgp vityi huOng den tai Thong tu s6 45/2013/TT-BTC ngay 25/04/2013 cua BO Tai chinh ye viec huteng den Che d6 quan ly, sCr dung va trich khau hao tai san c6 dinh. Th6ng to so 147/2016/TT-BTC ngay 13/10/2016 sCra d6i, 136 sung m6t s6 dieu cua Thong to s6 45/2013/TT-BTC va Th6ng tLy s6 28/2017/TT-BTC ngay 12/04/2017 sCra d6i, b6 sung m6t s6 dieu cua Thong tu' s6 45/2013/TT-BTC va Th6ng so 147/2016/TT-BTC.

ThOi gian trich khau hao tai san c6 dinh v6 hinh cua T6ng COng ty nhu' sau:

Quyen sir dung dot

50 nam

Phan rn6m quan ly

04 nam

4.8 BAt dOng san dau tu'

Bat dOng san dau tu, dugc the hien theo nguyen gia bao g6m cac chi phi giao dich lien quan trir di gia th hao mon 14 ke.

Cac khoan chi phi lien quan den bat d6ng san dau to phat sinh sau khi nhan ban dau (Iwo hach toan vao gia tri con lai cua bat dOng san dau to khi T6ng C6ng ty co kha nang thu dugc cac loi ich kinh to trong twang lai nhieu han mCic boat d6ng dugc danh gia ban dau cua bat dOng san dau d6.

Khau hao bat d6ng san dau to &roc trich theo phuang phap khau hao dueyng thong trong su6t thol gian hCru dung uac tinh cua bat d6ng san nhu sau:

Nha cira, vat kien truc 30 nam

Bat d6ng san dau tu' kh6ng con duvc trinh bay trong bang can doi ke toan rieng sau khi da ban hoc sau khi bat dOng san dau to da khong con dugc sCr dung va xet thay khong thu dugc Igi ich kinh to trong tuang lai viec thanh ly bat d6ng san dau d6. Chenh loch giCra tien thu thuan tir viec ban tai san gia tri con lai cua bat dOng san dau tu' duvc ghi nhan vao bao cao ket qua hoot dOng kinh doanh rieng trong nam thanh

ViOc chuyen tu, bat dOng san chu sa hCru sir dung hoc hang ton kho thanh bat dOng san dau tu chi khi co su, thay d6i v6 muc dich sir dung nhu truomg hop chu s& hCru cham dirt s& dung tai san d6 va bet dau cho ben khac thue hoot dOng hoc khi ket thuc giai doan xay dung. Viec chuyen tip bat d6ng san dau tu' sang bat (16ng san chCi so' hCru sir dung hay hang ton kho chi khi co scr thay d6i muc dich sCr dung nhu' cac truOng hop chi] so' hau bet dau sir dung tai san nay hoc bet dau than khai cho muc dich ban. ViOc chuyen tu, bat dOng san (Tau tu, sang bat dOng san chu s& hCru sCr dung hoc hang ton kho khong lam thay doi nguyen gia hay gia tri con lai cua bat dOng san tai ngay chuyen dol.

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11.1.111

TONG CONG TY CONG NGHIEP MO VIBT BAC TKV - CTCP

Dia chi: So 1 Phan Binh Giot, phuang PhLrang Liet, quan Thanh Xuan, thanh oho Ha N6i

BAN THUYET MINH BAO CAO TAI CHINH RIENG (Tiep theo) Nam tai chinh ket th0c vao ngay 31 thang 12 'lam 2017

4.9 Chi phi xay diyng co' ban do, dang

Chi phi xay dung ca ban do' dang bao g6m cac khoan chi phi dau tu, hinh thanh tai san c6 dinh (chi phi mua sam tai san c6 dinh, dau to xay dung ca ban) va chi phi sCra china tai san

c6 dinh con china hoan thanh tai ngay ket thiic nam tai chinh. Chi phi xay digng ca ban duac ghi nhan theo gia g6c. Tai san sau khi ket thiic qua trinh dau tu, se duac trich khau hao giOng nhu, cac tai san c6 dinh khac, bat dau to khi tai san duac du,a vao sir dung.

Theo quy dinh ye guar) ly dau to xay (Icing cua Nha nuac, cac c6ng trinh xay dung ca ban hoan thanh va mua sam may mOc, thiet bi hoan thanh can clugc cac co quan co tham quyen ve quan ly dau to phe duyet. Do dO, gia tri cuoi cOng ve cac tong trinh xay dcrng ca

ban va mua sam may m6c thiet bi nay se phy thu6c vao phe duyet cua co, quan co tam quyen.

4.10 Chi phi tra trtyo,c

Chi phi tra trutec bao gom cong cu dung cu, chi phi giai phOng mat bang, chi phi tien cap quyen khai thac, chi phi sira chu'a va cac chi phi tra truac khac. Chi phi tra trutec se duac

phan b6 dan vao chi phi san xuat kinh doanh trong thai gian hap ly ke tir khi phat sinh.

4.11 Na phai tra

Cac khoan phai tra trinh bay trong Bao cao tai chinh rieng theo gia tri ghi so phai tra tir khach hang cua T6ng C6ng ty va cac khoan phai tra khac va duac chi tiet cho tUng d6i Wang phai tra. Tai thai diem bao cao, neu:

Khoan phai tra co thai han thanh toan dual 1 nam (hoac trong mot chu ky san xuat kinh doanh) duac phan loai la ngan han;

Khoan phai tra CO thai han thanh Wan tren 1 nam (hoac nhieu han mot chu ky san xuat kinh doanh) duac phan loai la dai han;

4.12 Chi phi di vay va von hOa cac khoan chi phi di vay

Chi phi di vay bao gam cac khoan lai tien vay, cac khoan chi phi khac phat sinh lien quan

t61 qua trinh lam thin tuc vay duac ghi nhan vao chi phi hoat d6ng tai chinh trong nam tru, twang hap cac khoan chi phi di vay do duac tinh vac (von hOa) gia tri tai san do co lien quan tryc tier) den viec dau to xay dcing, mua sam tai san hoac san xuat cac tai san do' dang khi co d6 dieu kien vOn h6a theo quy dinh tai chuan 1711,F C chi phi di vay.

Viec von hoa chi phi di vay se duac tam ngiyng lai trong cac giai doan ma qua trinh dau to xay dung hoac san xuat tai san dO dang bi gian doan, trt:r khi su gian doan d6 la can thiet va se cham dirt khi cac hoat d6ng chu yeu can thiet cho viec chuan bi du,a tai san da dang vao SCY dung hoac ban ra (15 hoan thanh. Chi phi di vay ghat sinh sau do se duac ghi nhan la chi phi hoat d6ng kinh doanh trong nam tai chinh.

Chi phi di vay duac von hoa trong nam tai chinh khong duac vuvt qua tong s6 chi phi di vay phat sinh trong nam tai chinh. Cac khoan lai tien vay va khoan phan 136 chiet khau hoac phu tr6i duac vOn h6a trong tt:rng nam khong vuat qua so lai vay thu,c to phat sinh va so phan b6 chiet khau hoac phy tri trong nam tai chinh do.

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TONG CONG TY CONG NGHI EP MO VIET BAC TKV - CTCP

Dia chi: S6 1 Phan Dinh Giot, phu6ng Phuong Liet, quen Thanh Xuan, thanh ph6 Ha Nia

BAN THUYET MINH BAO CAO TAI CHINN RIENG (Tiep theo) Nam tai chinh ket thuc vao ngay 31 thong 12 nam 2017

4.13 Chi phi phai tra

Chi phi phai tra bao g6m gia tri cac khoan chi phi de duoc tinh vao chi phi hoat clang kinh doanh trong nam tai chinh, nhung chua duoc thuc chi vao thai diem ket thik nam tai chinh, bao g6m: chi phi lai vay, chi phi dich vu kiem toan, chi phi giao Khi cac chi phi do phat sinh thuc te, neu co chenh lech vai so de trich, ke toan tien hanh ghi b6 sung hoec ghi Om chi phi tuong ang vai phan chenh lech.

4.14 IDLy phong phai tra

Nguyen tec ghi nhan du phong phai tra: Du phOng phai tra duoc ghi nhan khi thoa man cac dieu kien sau:

Doanh nghiep co nghia vu no hien tai (nghia vu phap ly hoec nghia vu lien dai) do ket qua tU mat sky kien cla xay ra;

Su' giam sOt ye nhang loi ich kinh to co the xay ra don den viec yeu cAu phai thanh toan nghia vu no;

- Dua ra cluvc mat iyac tinh clang tin coy ye gia tri cua nghia vu no d6.

Khoan du ph6ng phai tra duoc lap tai thai diem lap Bao cao tai chinh rieng. Trutng hop

s6 du phong phai tra can lap a ky ke toan nay 16'n hon so du, phong phai tra cla lap a ky ke toan tru'ac chua sir dung het thi s6 chenh loch duoc ghi nhan vao chi phi san xuAt, kinh

doanh cua ky Ice toan do. Truang hop s6 du ph6ng phai tra rep ky ke toan nay nha hon s6 du ph6ng phai tra de lap a ky ke toan truac chua sir dung het thi so chenh lech phai duoc hoan nhep ghi giam chi phi san xuAt, kinh doanh cCia ky ke toan d6.

Du phOng phai tra ciJa Tang C6ng ty bao g6m: du phong phai tra ye tier) thue dot va thue dot sir dung phi n6ng nghiep, du ph6ng phai tra khac.

4.15 Von chic him

T6ng C6ng ty hoat clang theo Giay chi:Frig nhan clang ky doanh nghiep C6ng ty c6 phan s6

0100100015 do Siy Ke hooch va Bau to thanh pho Ha N6i cap thay clai len 8 ngay 01 /1 0/2015, va cho den ngay ket thiic nam tai chinh cac co clang cla gOp von co phan vao T6ng COng ty nhu sau:

Nha diu V6n Di6u Iir

Theo Gilt CNKD(VND)

V6n thtyc gop (VND)

cy0

Tap doan CN Than — Khoang san Viet Nam 1.031.157.000.000 1.031.041.000.000 99,99 The nhan la CBCNV Tong Cong ty 17.853.000.000 17.969.000.000 100,6 CO (long the nhan nudyc ngoai 170.000.000 170.000.000 100 Cac co dOng khac 820.000.000 820.000.000 100 COng 1.050.000.000.000 1.050.000.000.000 100

Tuy nhien den thai diem rep Bao cao tai chinh rieng nay thi chi phi c6 phan h6a va quyet toan von Nha nuac chua duoc phe duyet. Theo do, Tang Cong ty chua hoan tat thu tuc ban giao cho C6ng ty co phan.

NMI

PPM

Ban thuy4t minh Bao cao tai chinh rung la mat b¢ ph4n kheing tact? Bao cao tai chinh rieng 18

o.mo

TONG CONG TY CONG NGHIEP MO VIET BAC TKV - CTCP

Dia chi: So 1 Phan Dinh GiOt, phuang PhLrang Liet, quan Thanh Xuan, thanh ph6 Ha NOi

BAN THUYET MINH BAO CAO TAI CHiNH RIENG (Tiep theo) Nam tai chinh ket thOc vao ngay 31 thang 12 nam 2017

4.16 Doanh thu

Doanh thu duvc ghi nhan khi ket qua giao djch duvc xac dinh m6t cach dang tin cay va

Tong C6ng ty co kha nang thu du,gc Igi ich kinh to t0 giao djch nay.

(i) Doanh thu ban hang duvc ghi nhan khi ph6n lOn rui ro va Igi ich gan lien voei quyen sa hCru hang h6a da duvec chuyan giao cho ngubi mua va hang h6a da duvc giao

■ cho ngutei mua va duvec chap nhan cua khach hang;

(ii) Doanh thu cung cap djch vu duvc ghi nhan khi phan Ian rui ro va Igi ich da duvc

chuyen giao cho khach hang, dich vu da duvc cung cap va duvc khach hang chap nhan;

(iii) Doanh thu hoat d6ng tai chinh bao gam doanh thu phat sinh tCr lai tien guii va cac

khoan doanh thu hoat dOng tai chinh khac. Lai tien gCri dugc xac dinh tren co sae d6n

tich, cluvc xac dinh tren s6 cac khoan tien girl va lai su6t ap dung;

(iv) Lai tir cac khoan d6u tu' dugc ghi nhan khi Tang COng ty co quyen nhan khoan lai.

4.17 Chi phi hoat clOng tai chinh

Chi phi hoat d6ng tai chinh cua T6ng COng ty bao g6m cac khoan chi phi lai tien vay khong 1111

cluoc von hoa theo quy dinh phat sinh trong nam tai chinh. Trong dO chi phi lai tier) vay la

lai vay ph6i tra trong nam cua cac khoan vay ng6n han va dai han cua Tong Cong ty.

4.18 Thu6

Thue Gia tri gia tang (GTGT):

Hang hoa, dich vu do T6ng Cong ty san xu .at va cung cap chiu mCyc thud suat thud GTGT la 10 %.

Thue Thu nhap Doanh nghiep (TNDN):

Tong Cong ty ap dung mirc thus sua't thud TNDN hang nam la 20%.

a Chi phi thud thu nhap doanh nghiep ("TNDN") trong nam bao gam thud thu nhap hien hanh.

Thue thu nhap hien hanh la khoan thud duvc tinh dva tren thu nhap chiu thud trong nam

voei thud suAt ap dung trong nam tai chinh. Thu nhap chiu thud chenh loch so vai 191 nhuan kd toan la do dieu chinh cac khoan chenh lech tam thai gitaa ke toan thud va ice toan tai

Pi chinh cung nhiy dieu chinh cac khoan thu nhap hay chi phi khong phai chiu thug hay kh6ng duvc khau trig.

Thue thu nhap hoan lai la khaki thus thu nhap doanh nghiep se phai n6p hoac se duvc hoan lai do chenh loch tam thai giCia gia tri ghi so cua tai san va ng phai tra cho myc dich Bac cao tai chinh neng va cac gia tri dOng cho MIX dich tinh thud. Thue thu nhap hoan lai phai tra clugc ghi nhan cho tat ca cac khoan chenh loch tam thai chiu thus. Tai san thud

r. thu nhap hoan lai chi duvc ghi nhan khi chac chan trong twang lai se co Igi nhuan tinh thud de sir dung nhCing chenh tech tam thai duvc khau tilt' nay.

7 cac loaf thud khac: theo quy dinh hien hanh cua Viet Nam.

--q,4411

CONG ANNIE:A

PK VIET I

Ban thuye't minh Bao cao tai chinh riang /a mOt by phan khOng tach rai cua Sao cao tai chinh rung 19

T6NIQ CQ. N9 TT liggr 1110 KT LETO ICI, Dia Chi! s61 Phan Dinh Giot, phu'Ung Phuang Liet, qu$n Thanh Xu'an, thank pho Ha Ni,;)'

BAN THUYET MINH BAO CAO TAI CHINH RIENG STie r thc91

~aM tai Ofilh IV 11 31 mu] 12 nom 5. THONG TIN Bb SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BANG CAN DOI KE

TOAN RIENG

5.1. Ti'en

- Tien mat - Tien gCri ngan hang kh6ng ky han

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(i) S6 tien mat tai buy" vao ngay 31/12/2017 bao g6m: Tai van phong Gong ty Tai Gong ty Than Na During - VVMI

Tai COng ty Than Khanh Hoa - VVMI

Tai Cong ty Than Nui Hong - VVMi

Tai Trung tam Dieu Dutng Nganh than - VVMI

C6ng

31/12/2017

(i) 568.053.854 (ii) 5.336.262.359

5.904.316.213

01/01/2017

795.497.623

7.786.587.258

8.582.084.881

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SO ben

218.598.395 73.359.765

170.883.527

51.554.000

53.658.167

568.053.854

(ii) So du' tien ngan hang tai ngay 31/12/2017 bao gam:

Tai van phong C6ng ty + Tien giyi USD tai Ngan hang TMCP COng Thuring Viet Nam + Tien gal VND tai Ngan hang TMCP Quan DOi + Tien gdi VND tai Ngan hang TMCP Cong thuang Viet Nam + Tien giri VND tai Ngan hang TMCP D'au to va Phat then Viet Nam + Tien giii VND tai Ngan hang thuang mai khac Tien girl tai Cong ty Than Na Duceng - WMI + Tien girl VND tai Ngan hang TMCP Quan dOi Viet Nam

+ Tien girl VND tai cac Ngan hang Hwang mai khac

Tien givi tai Cong ty Than Khanh Hoa - WMI + Tien VND tai Ngan hang TMCP ang thuang Viet Nam + Tien gCri VND tai Ngan hang TMCP Quan clOi Viet Nam + Tien gu i VND tai cac Ngan hang thuang mai khac Ti6n giri tai Cong ty Than Nui H6ng - VVMI + Tien gCri VND tai Ngan hang TMCP Dau tu, va Phat then Viet Nam + Tien girl VND tai cac Ngan hang thuang mai khac Tien giri tai Trung tam Di6u duifyng Nganh than -VVMI + Tien gCri VND tai Ngan hang TMCP Cong thuang Viet Nam + Tien giii VND tai cac Ngan hang thuang mai khac

Cijng

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1.476,08

3.203.571.740

33.455.353

636.078.779

1.113.729.680

1.104.399.153

315.908.775 141.261.449

31.244 248

110.017.201

525.856.973

40.880 167

382.761.029

102.215.777 1.124.163.194

1.043.495.653

80.667.541

341.409.003

321.813.266

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Dia chi: S6 1 Phan Dinh Gi6t, phuteng Phu'ung Liet. quan Thanh Xuan, thanh pho Ha NOi

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BAN THUYET MINH BAO CAO TAI CHINH RIENG (-net) Nam tai chinh kat thuc vao ngay 31 thang 12 nam 2017

5.3. Phai thu khach hang

a) Phai thu cua khach hang ngan han Cong ty CP Xi mang Quan Mau - VVMI

C6ng ty CP Xi mang Tan Quang - VVMI

C6ng ty Kho van va Cang Cam Pha - Vinacomin

Cac khoan phai thu khach hang khac

b) Phai thu cua khach hang dai han

c) Phai thu cua khach hang la cac ben lien quan

Cong ty CP Xi mang Quan Thew - VVMI Cong ty CP Xi mang Tan Quang - VVMI

C6ng ty CP Xi mang La Hien - VVMI

Cong ty CP Ca khi ma Viet Bac - VVMI COng ty CP San xu6t va kinh doanh vat tty thiet bi - VVMI Cong ty CP Vat lieu xay dcing va kinh doanh tong hap - VVMI Cong ty CP ca khi va thiet bi Ap Lcic - VVMI

C6ng ty Kho van va Gang Cam Pha - Vinacomin Tong COng ty dien Icxc - Vinacomin

Cong ty CP than CQC 6 - Vinacomin

C6ng ty XD ham 16 I - TKV

Cong

5.4. Phai thu khac

31/12/2017 (VND)

theo)

31/12/2017 01/01/2017

(VND) (VND)

-4144c

1G T' i(11 HU

KF NAI

427.792.850.984 203.248.405.636

209.550.352.787 102 314.626.748

52.067.449.951 43.124.026.744

161.680.752.287 33.174.223.777

4.494.295.959 24.635.528.367

424.571.019.339 191.798.882.863

209.550.352.787 102.314.626.748

52.067.449.951 43.124.026.744

446.937.970 9.685.680.397

205.682.212

7.586.718 40.693.895

164.988.725 103.504.500

55.000.000 93.985.100

161.680.752.287 33.174.223.777

208.668.689 3.262.141.702

129.600.000

54.000.000

427.792.850.984 203.248.405.636

01/01/2017 (VND)

Gia tri Dv, Gia tri phong phong AN -

a) NgAn han 8.348.124.127 Phai thu ye co tt:fc duvc

1.801 658.400 chia C6ng ty CP Xi mang La Hien - VVMI Phai thu lai tir hap dong hap tac lien doanh 33 Trang Thi Phai thu khac 6.546.465.727 b) Dai han 53.091.977.815 Kji cuac, k9 qu9 254.960.436 Kji qu9, qu9 hoan nguyen 51.103.884.897 Gop von lien doanh DTXD Building 33 Trang Thi Phai thu khac 1.733.132.482

22.417.623.078

10.643.610.000

1.389.802.260

2.404.712.166

7.979.498.652

79.338.524.729

250.000.000

46.976.270.858

32.109.253.871

3.000.000 C6ng 61.440.101.942 101.756.147.807

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Dia chi: S6 1 Phan Dinh Gi6t, phueyng PhLiang Liat, quan Thanh Xuan, thanh oho Ha N6i

BAN THUYET MINH BAO CAO TAI CHINH RIENG (Ti6p theo) Nam tai chinh ket thuc vao ngay 31 thang 12 nam 2017

5.5. Hang ton kho

Nguyen lieu, vat lieu Cong cu, dung cu Chi phi san xu6t kinh doanh do, dang Thanh pham Cing

7.240.582.630 322.919.767

34.681.921.172

43.715.998.410

15.808.250.941 442.726.989

23.933.373.458

42.608.828.363 85.961.421.979 82.793.179.751

31/12/2017 (VND)

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Dia chi: S6 1 Phan Dinh Giot, phvang Phvang Liet, quan Thanh Xuan, thanh 6116 Ha NOi

BAN THUYET MINH BAO CAO TAI CHiNH RIENG (Tiep theo) Nam tai chinh ket thug vao ngay 31 thang 12 nam 2017

5.9. Chi phi xay diyng co' ban dang

Cong ty Than Na Du'o'ng - VVMI - Denb0 GPMB ma rOng khai trvang sari xuat va

bai ..

thai giai doan I - Den 60 GPMB ma rOng khai twang san xuat va bai d6 thai giai doan 2010 - 2012

31/12/2017 (VND)

01/01/2017 (VND)

477.485.259

29.162.000

320.969.801

75.772.349.614

74.984.158.554

-Chi phi xay dung ca ban d& dang khac 448.323.259 467.221.259 Cong ty Than Nui Hong - VVMI 25.000.000 8.756.532.258 He thong quan trac to dOng 25.000.000 - Di chuyen nghia trang khu 5 8.756.532.258 Cong ty Than Khanh Hoa - VMMI 12.097.437.462 702.783.992 - Den 60 GPMB bac khai truang (giai doan I) 26.017.814 26.017.814 - Den 60 GPMB Khu trung tam hanh chinh - Tai dinh cu xa PhOc Ha 64.957.600

- Den 60 GPMB Bai thai tay (Khu lang Ng6 An Khanh) 12.007.410.708 27.467.100

- Du an Tai dinh cv Tan Long giai doan 1 72.812.000 - Den 60 GPMB phuc vu do thai Giai doan H (Chi phi den 60) 56.808.940 317.200.569

- Chi phi xay dung ca ban khac 7.200.000 194.328.909 Van phong T6ng Cong ty 7.774.743.336 11.922.224.784 - Khai thac ham 16 tai MO than Khanh H6a 2.819.679.209 - Du an nang cao cOng suat m6 Na Duang 3.032.014.363 2.965.741.636 - Du an khai thacIO thien m6 Nui Hong 1.280.923.856 1.280.923.856 - D1,1 an cal tao ma rOng m6 than Khanh H6a 2.799.230.986 2.799.230.986 - Du an cai tao m& rang mo Na Duang 631.418.040 617.828.949 - Du an khai thacIO thien mo Na Duang 1.438.820.148 - Chi phi xay dung ca ban khac 31.156.091 C6ng 20.374.666.057 97.153.890.648

5.10. Chi phi tra tru,o,c

31/12/2017 01/01/2017 (VND) (VND)

a) NgAn han 6.132.584.451 697.151.519 Chi phi bac) hiem may mOc thiet bi 102.436.466 350.423.377 Chi phi b6i thuang 5.712.900.992 Chi phi tra trvac ngan han khac 317.246.993 346.728.142 b) Dai han 391.062.658.563 341.147.722.592 Chi phi siya chiya Ian TSCD cher phan b6 68.947.151.337 57.276.645.740 COng cu dung cu phan b6 nhieu nam 3.857.122.405 2.400.642.621 Chi phi cap quyen khai thac khoang san 39.595.504.624 26.375.819.094 Phi sir dung tai lieu 19.297.034.135 21.694.468.452 Chi phi den 60 giai ph6ng mat bang 254.755.469.133 232.059.527.663 Chi phi tra tuft dai han khac 4.610.376.929 1.340.619.022 C6ng 397.195.243.014 341.844.874.111

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I TONG CONG TY CONG NGHIEP MO VIET BAC TKV - CTCP Dia chi: So 1 Phan Dinh GiOt, phiyeyng Phuvng Liat, quan Thanh Xuan, thanh phO Ha N6i

BAN THUYET MINH BAO CAO TAI CHINH RIENG (Tier) theo) Nam tai chinh ket thiic vao ngay 31 thang 12 nam 2017

5.14. Chi phi phai tra

a

31/12/2017 01/01/2017

(VND) (VND)

• a) NgAn han 1.498.070.581 Trich true:1'c lai vay 418.862.452

II Trich triyac chi phi giao than 950.286.129

II Trich trutec chi phi kiem toan 124.922.000 Chi phi phai tra ngan hpn khac 4.000.000

III b) Dai han

II Cong 1.498.070.581

NI 5.15. Phai tra khac

U

II a) Ng.in han 22.275.542.522 8.493.528.991 Kinh phi Cong doan 47.997.718 564.758.698

a Phy cap cila HDQT va BKS tai C6ng ty 969.196.053 1.640.073.338 con

IN Quje tien thu,Ong Tap doan TVN tinging cac 31.200.000 430.139.137 ca nhan va tap the

II Phai tra lai vay 8.722.521.931 - Quji sap xep a mai ca cau lao Ong 3.098.610.819 2.166.010.819

II Bao lanh theu 1.500.000.000 Phai tra theo Oren ban,xac dinh gia tri doanh II nghiep - Trung tam Dieu duteng nganh Than 1.209.319.982 1.209.319.982

II Den IDO khOi 3 TK III - DLy an cai tpo ma r6ng m6 Nui Hong 834.844.640 834.844.640

II Cac khoan phai tra, phai n'Op khac 5.861.851.379 1.648.382.377 b) Dai han 16.823.847.916 Or

S NguOn lien doanh 16.823.847.916 -

Cong 39.099.390.438 8.493.528.991 II III 5.16. Du' phong phai tra

■

31/12/2017 01/01/2017

(VND) (VND)

NI a) Ng'in han 4.008.004.926 55.437.050.237 Du, phong phi six dung tai lieu 1.558.020.910

a Du' phong quyen khai thac khoang san 47.880.508.031 Dv ph6ng tien thue 'Jet va thue (Jet six dung II phi ming nghiep phai tra 3.716.665.262 5.998.521.296

II Khac 291.339.664 b) Dai han

II COg 4.008.004.926 55.437.050.237

a I

• Ban thuyet minh Bac cao tai chinh rieng la mOt b6 phOn kh6ng tach rod cio Bac cao tat chinh rieng

12.732.317.026 9.176.839.627 3.537.767.399

17.710.000

12.732.317.0

31/12/2017 (VND)

01/01/2017 (VND)

COng (VND

1.054.855.682.38 14.946.005.661

1.069.801.688.045

31.673.845.242

(16.324.246.934)

1.085.151.286.353

TONG CONG TY CONG NGHIEP MO VIET BAC TKV - CTCP

Dia chi: S6 1 Phan Binh Giot, phu'Ong Phuang Liet, quan Thanh Xuan, thanh oho Ha N6i

BAN THUYET MINH BAO CAO TAI CHiNH RIENG (Tiep theo) Nam tai chinh ket thuc vao ngay 31 thang 12 nam 2017

5.17. Von chu hipu

Bang doi chieu bien dOng cua vein chu so, haw

Von Op cua chit so, hiYu

(VND)

LNST chu'a phan phoi

(VND) So du' cfau nam tru'o'c 1.050.000.000.000 4.855.682.384 - Lai trong nam truac 14.946.005.661 S6 du' cuoi nam trty&c/dAu nam nay

1.050.000.000.000 19.801.688.045

- Lai trong nam 31.673.845.242 - Phan ph& trong nam nay

- (16.324.246.934) (*) SO du' cuoi nam nay 1.050.000.000.000 35.151.286.353

(*) Theo C6ng van so 1023/TKV-KS ngay 13 thang 3 nam 2017.

Chi fiat vein crhu tu' cua chi) so, hiru

Von g6p cua Tap doan Cong nghiep Than - Khoang san Viet Nam Von g6p cua cac c6 dOng khac COng

31/12/2017 (VND)

1.031.041.000.000

18.959.000.000 1.050.000.000.000

01/01/2017 (VND)

1.031.157.000.000

18.843.000.000 1.050.000.000.000

Cac giao dich cac chi.) hCpu va phan ph6i c6 chia 194 nhuan

Nam 2016 (VND)

1.050.000.000.000

1.050.000.000.000

11•0•11, CO phieu

Nam 2017 (VND)

- Von dau tu' cua chu so' hO'u + Von g6p d'au nam + Von gOp tang trong nam + Von g6p giam trong nam + V6n g6p cuoi nam - Co tirc,16i nhuan da chia

1.050.000.000.000

1.050.000.000.000 10.050.000.000

Ban thuyet minh Bac, cao tai chinh riOng la mot b6 Oan kh6ng tach neyi cua Bac) cao tai chinh rieng 34

- NguOn kinh phi con lai dau nam - Nguon kinh phi clugc cap trong nam - Chi S 1,F nghiap Ngu6n kinh phi con Iai cuoi nam

74.890.700 74.890.700 12.467.600.000 12.467.600.000

74.890.700 74.890.700

TONG CONG TY CONG NGHIEP MO VIET BAC TKV - CTCP

Dia chi: S6 1 Phan Dinh Giat, phuteng PhiYong Liat, quan Thanh Xuan, thanh pho Ha N6i

BAN THUYET MINH BAO CAO TAI CHINH RIENG (Ti6p theo) Nam tai chinh ket thuc vao ngay 31 thang 12 nam 2017

Nam 2017 Nam 2016

(VND) (VND) - SO lung CO phi4u dang ky phat hanh - SO luvng co phi4u (la ban ra cong chung + CO phieu phO thOng + CO phieu uu clai - SO luong co phieu du'oc mua lai (co phi6u qu9) + CO phieu phO th6ng + CO phieu dai - S6 itygng co phieu dang hanh + CO phi& phO th6ng + CO phgu cru clai

105.000.000 105.000.000 105.000.000

105.000.000 105.000.000

105.000.00 105.000.00 105.000.00

105.000.00 105.000.00

* Vanh gia co phieu clang Itru hanh: 10.000 clong/c6 phieu

5.18. Ngu6n kinh phi

Nam 2017 Nam 2016

(VND) (VND)

5.19. Cac khoan myc ngoai Bang can &Si ke toan

Chi tiel so Itygng lc* ngo?i to ma Cong ty nam theo nguyen to nhty sau:

31/12/2017 01/01/201

(USD) (USD USD

1.476,08 4.942,08

Ban thuyet minh Bao cao lei chinh rieng la mat ba phan khOng tach rdei ct'ia Bac cao tai chinh rung 35

• Nam tai chinh ket thuc vac) ngay 31 thang 12 nam 2017

U

•

6. THONG TIN BO SUNG CHO CAC KHOAN MVC TRINH BAY TRONG BAO CAO KET QUA HOAT DQNG KINH DOANH RIENG

6.1 Doanh thu ban hang va cung cap dich vy

■ 6.2 Gia ye" hang ban

• Ban thuyet minh Bac cao tai chinh hong mot bo pha'n kh6ng tach rai cita Bac cao tai chinh rieng 36

TONG CONG TY CONG NGHIEP MO VIET BAC TKV - CTCP •

U

• BAN THUYET MINH BAO CAO TAI CHINH RIENG (Ti4p theo)

Dia chi: s6 1 Phan Dinh Gi6t, phutmg Phuvng LiOt, quail Thanh Xuan, thanh ph6 Ha NOi

Nam 2017 Nam 2016

(VND) (VND)

TOng doanh thu ban hang va cung cap 1.994.823.054.694 2.025.225.944.884 dich vy - Doanh thu ban hang 1.948.287.855.916 1.946.082.110.522 - Doanh thu cung cep dich vy 46.535.198.778 79.143.834.362 COng 1.994.823.054.694 2.025.225.944.884

•

•

•

•

- Gia von cCia hang hoa 015 ban - Gia von cua dich vy da cung cep CE)ng

Nam 2017 (VND)

Nam 2016 (VND)

1.591.137.243.702 31.644.374.494

1.643.107.991.470 55.206.308.005

1.622.781.618.196 1.698.314.299.475

•

•

• ■

•

6.3 Doanh thu hoat dc)ng tai chinh

Nam 2017 (VND)

Nam 2016 (VND)

;41.k

NG :HO

N

/AN

- Lai tien gt:vi, tien cho vay - CO tivc, Igi nhuan duvc chia - Lai chenh lOch tjr gia - Chiet kheu thanh toan, lai du, nce vuvt han - Doanh thu hopt dOng tai chinh khac

1.434.141.993 1.801.658.400

10.767.972 2.389.459.141 1.183.817.909

6.261.637.416 10.718.610.000

276.384.916 2.912.799.866

210.036.182

cOng 6.819.845.415 20.379.468.380

6.4 Chi phi tai chinh

- Lai tien vay - t:6 do thanh ly cac khaki dau tu, tai chinh - L6 chenh loch ty gia - L6 do nhuvng ban thanh ly cac khoan deu to tai chinh - Dy, phong giam gia chi:mg khoan kinh doanh va ton thAt dau tu,

C'Ong

Nam 2017 (VND)

Nam 2016 (VND)

41.975.831.176 1.674.952 1.587.680

87.046.382.448

60.121.430.749 668.987.995

246.000.009

19.624.621.852

129.025.476.256 80.661.040.596

•

•

•

•

•

•

•

•

•

•

•

•

111

•

•

S

S

•

■

U

•

•

•

•

•

•

S

U

U

•

U

U

•

1.194.839.236 82.466.514

564.365.000

365.295.917

Nam 2016 (VND)

363.732.551

258.087.035 22.630.360

202.588.344 847.038.290

TONG CONG TY CONG NGHleP MO VleT BAC TKV - CTCP

11

• BAN THUYET MINH BAO CAO TAI CHINH RIENG (Trep theo)

Dia chi: SO 1 Phan Dinh GiOt, phuteng Phwyng Liat, quan Thanh Xuan, thanh phO Ha NOi

Nam tai chinh ket thuc vao ngay 31 thang 12 nam 2017 IP

6.5 Chi phi ban hang va chi phi quail Ijr doanh nghrep

Nam 2017 (VND)

Nam 2016 (VND)

a) Cac khoan chi phi quart Ijr doanh nghrep 166.351.233.429 199.015.910.215 phat sinh trong nam - Chi phi nhan vien 63.528.455.496 81.757.167.501 - Chi phi khac 102.822.777.933 117.258.742.714

b) Cac khoin chi phi ban hang phat sinh 51.214.832.569 53.350.624.269 trong nam - Chi phi nhan vien 22.555.348.098 25.549.420.249 - Chi phi nguyen, nhi8n vat li8u 11.214.070.603 14.243.971.769 - Chi phi khau hao tai san có dinh 6.266.529.081 6.749.962.569 - Chi phi khac 11.178.884.787 6.807.269.682

6.6 Thu nhap khac

Nam 2017 Nam 2016 (VND) (VND)

- Thanh Ijr, nhuvng ban TSCD 708.814.654 - Tien phat thu duvc - Thue ducyc giarn 1.182.524.000 - Tien den bt) dcr an Nhi8t din Na Diyang 2 4.193.795.234 - Cac khoan khac 3.471.972.206

Ci?'ng 9.557.106.094

6.7 Chi phi khac

Nam 2017 (VND)

- Gia tri con lai TSCD va chi phi thanh nhuvng ban TSCD

316.451.343

- Xi" Ijr chat thai - Khau hao tai san khong sir dung - Cac khoan khac 885.944.874

COng 1.202.396.217

U

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■

111

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• Ban thuyat minh Bao cao tai chinh rieng 15 mot bo phOn khOng tach reri c05 Bac cao tai chinh rieng 37

a

a TONG CONG TY CONG NGHIEP MO VIET BAC TKV - CTCP

111

BAN THUYET MINH BAO CAO TAI CHINH RING (Tier) theo) Nam tai chinh ket thOc vao ngay 31 thang 12 nam 2017

11 6.8 Chi phi thug thu nhap doanh nghiOp hien hanh

Dia chi: So 1 Phan Dinh Giat, phuteng Phiyang Liet, quan Thanh Xuan, thanh phO Ha NOi

a

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a •

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- TOng Iqi nhuen kg toan trutrc thug - Cac khoan dieu chinh tang + Phi carp quOn khai thac khoang san chu'a n6p den vao NSNN

+ Chi phi chuAn bi deu dy' an "Deu to khai thac than hem 16" + Cac khoan chi phi khOng ducyc tn.), khac

- Cac khoan dieu chinh giam + Lai lien doanh lien ket da n6p thug TNDN + Co tar ter deu ttr gOp von c6 phan - Tong thu nhap chiu thug - Thu nhap tinh thug - Thue suet thug thu nhap doanh nghiep - Chi phi thug TNDN hien hanh - Thue TNDN ben lien doanh nOp hp COng

6.9 Chi phi san xuAt kinh doanh theo yeu to

- Chi phi nguyen lieu, vet lieu - Chi phi nhan Gong - Chi phi khau hao tai san co dinh - Chi phi dich vu mua ngoai - Chi phi khac bang tien COng

Nam 2017 (VND)

Nam 2016 (VND)1

40.624.449.536 (1.814.083.033)

(4.906.676.417)

2.836.998.124

255.595.260 3.533.357.542 1.731.699.142 1.801.658.400

35.277.008.961 35.277.008.961

20% 7.055.401.792

913.867.219

15.623.467.086 5.312.896.188

4.906.676.417

406.219.771 12.642.379.734 1.923.769.734

10.718.610.000 8.293.983.540 8.293.983.540

20°4 1.658.796.708

7.969.269.011 1.658.796.708

Nam 2017 (VND)

Nam 20116

(VND) 441.110.720.415 252.383.118.649 142.756.815.510 228.056.879.904 666.212.217.491

398.073.952.213 276.349.031.237 163.233.877.012 214.388.879.915 520.755.969.5 7

1.730.519.751.969 1.572.801.709.924

•

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a Ban thuyet minh Bac) cao tai chinh rung la mOt bQ phOn khOng tach rai cua Bac) cao tai chinh rieng 38

11

1••

WU; Ban thuyet tninh Bac cao tai chinh rieng la mot bO phan khOng tech rai cua Bac cao tai chinh riang 36

TONG CONG TY CONG NGHIp3 MO VV BAC TKV - CTCP

Dia chi: SO 1 Phan Dinh Gibt. •hu'On• Phuan• Liet, uan Thanh Xuan, thanh •NS Ha NOi

BAN THUYET MINH BAO CAO TAI CHINH RIENG (Tiep theo) Nam tai chinh ket thuc vao ngay 31 thang 12 nam 2017

6. THONG TIN BO SUNG CHO CAC KHOAN MIX TRiNH BAY TRONG BAO CAO KET QU

HackT DONG KINH DOANH RIENG

6.1 Doanh thu ban hang va cung cap dich vy

Tong doanh thu ban hang va cung cap dich vy - Doanh thu ban hang - Doanh thu cung cap dich vu COng

Nam 2017

(VND)

Nam 2016

(VND)

1.994.823.054.694

1.948.287.855.916 46.535.198.778

2.025.225.944.884

1.946.082.110.522 79.143.834.362

1.994.823.054.694 2.025.225.944.884

6.2 Gia von hang ban

Nam 2017 Nam 2016

(VND) (VND) - Gia von ci.ia hang hoa da ban

cap Cong

- Gia von dich vu cung cap Cc)ng

1.591.137.243.702 31.644.374.494

1.622.781.618.196

1.643.107.991.470 55.206.308.005

1.698.314.299.475

6.3 Doanh thu hoat ciOng tai chinh

Nam 2017 (VND)

- Lai ti'en gCri, ti'en cho vay 1.434.141.993 - CO nhuan ducic chia 1.801.658.400 - Lai chenh lach t9 gia 10.767.972 - Chiet khau thanh toan, lai ng vup't han 2.389.459.141 - Doanh thu boat dOng tai chinh khac 1.183.817.909

COng 6.819.845.415

6.4 Chi phi tai chinh

Nam 2017 (VND)

- Lai tin vay 41.975.831.176 - L6 do thanh 19 cac khoan d6u tax tai chinh 1.674.952 - L6 chenh lath ty gia 1.587.680 - LO do nhuvng ban thanh 19 cac khoan dau tu' tai chinh - Dix phOng giam, gia chirng khoan kinh doanh va ton that dau tu' 87.046.382.448

CQng 129.025.476.256

Nam 2016 (VND)

6.261.637.416 10.718.610.000

276.384.916 2.912.799.866

210.036.182

20.379.468.380

Nam 2016 (VND)

60.121.430.749 668.987.995

246.000.000

19.624.621.852

80.661.040.596

6.5 Chi phi ban hang va chi phi quan Iy doanh nghiep

TONG CONG TY CONG NGHIEP MO VIET BAC TKV - CTCP

Dia chi: S6 1 Phan Dinh Giat, phutrng ['Wang Liet, quan Thanh Xuan, thanh pho Ha NOi

BAN THUYET MINH BAO CAO TAI CHINH RIENG (Tiep theo) Nam tai chinh ket thuc vao ngay 31 thang 12 nam 2017

Nam 2017 Nam 2016 (VND) (VND)

a) Cac khoan chi phi guar) ly doanh nghiep 166.351.233.429 199.015.910.215 phat sinh trong nam - Chi phi nhan vien 63.528.455.496 81.757.167.501 - Chi phi khac

b) Cac khoan chi phi ban hang phat sinh

102.822.777.933 117.258.742.714

51.214.832.569 53.350.624.269 10G,

trong nam - Chi phi nhan vien 22.555.348.098 25.549.420.249 NG

- Chi phi nguyen, nhien vat lieu 11.214.070.603 14.243.971.769 - Chi phi khau hao tai san co dinh 6.266.529.081 6.749.962.569 K1

- Chi phi khac 11.178.884.787 6.807.269.682 TN

'AN

6.6 Thu nhap khac

Nam 2017 Nam 2016 (VND) (VND)

- Thanh ly, nhu'ong ban TSCD 708.814.654 1.194.839.236 - Tien phat thu duvc 82.466.514 - Thue &roc giam 1.182.524.000 564.365.000 - Tien den bu dt,.r an Nhiat din Na Diyang 2 4.193.795.234 - Cac khoan khac 3.471.972.206 365.295.917

CQng 9.557.106.094 2.206.966.667

6.7 Chi phi khac

Nam 2017 Nam 2016 (VND) (VND)

- Gia tri con lai TSCD va chi phi thanh ly, nhuong ban TSCD 316.451.343 363.732.551

- Xu ly chat thai 258.087.035 - Khau hao tai san khong sir dung 22.630.360 - Cac khoan khac 885.944.874 202.588.344 C6ng 1.202.396.217 847.038.290

Ban thuyet minh Bao cao tai chinh rieng IA mOt PO phan khong tech reri cCia Bao cao (Al chinh nOng 37

TONG CONG TY CONG NGHIEP MO VIET BAC TKV - CTCP

Dia chi: So 1 Phan Dinh Giot, phuang Phuang Liet, quan Thanh Xuan, thanh phO Ha NOi pm.

BAN THUYET MINH BAO CAO TAI CHiNH RIENG (Tiep theo) Nam tai chinh ket thuc vao ngay 31 thang 12 nam 2017

Palma.

ONMEI

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6.8 Chi phi thus thu nhap doanh nghiep hien hanh

Chi phi thus thu nhap doanh nghiep tren thu nhap chiu thue nam hien hanh - Tong Igi nhuan ke toan tru'ac thus - Cac khoan dieu chinh tang + Phi cap quyen khai thac khoang san chua

tien vao NSNN + Chi phi chu6n bi creu to clu• an "Deu to

khai thac than hem 10" + Cac khoan chi phi khOng duoc trim khac

- Cac khoan dieu chinh giam + Lai lien doanh lien ket da n¢p thus TNDN + CO tcrc ter cf6u Tip von co phAn

- T6ng thu nh5p chiu thus - Thu nh5p tinh thus - Thue suAt thus thu nhap doanh nghiep - Chi phi thus TNDN hien hanh - Thue TNDN ben lien doanh nOp hp CQng

6.9 Chi phi san xuAt kinh doanh theo yAu to

- Chi phi nguyen lieu, vat lieu - Chi phi nhan c6ng - Chi phi kh5u hao tai san CO clinh - Chi phi dich vy mua ngoai - Chi phi khac b5ng tien CQng

Nam 2017 (VND)

Nam 2016 (VND)

H

‘9

40.624.449.536

40.624.449.536 (1.814.083.033)

(4.906.676.417)

2.836.998.124

255.595.260 3.533.357.542 1.731.699.142 1.801.658.400

35.277.008.961 35.277.008.961

20% 7.055.401.792

913.867.219

15.623.467.086

15.623.467.086 5.312.896.188

4.906.676.417

406.219.771 12.642.379.734 1.923.769.734

10.718.610.000 8.293.983.540 8.293.983.540

20% 1.658.796.708

7.969.269.011 1.658.796.708

Nam 2017 (VND)

Nam 2016 (VND)

441.110.720.415 252.360.076.444 142.756.815.510 228.056.879.904 666.212.217.491

398.073.952.213 276.349.031.237 163.233.877.012 214.388.879.925 520.755.969.537

1.730.496.709.764 1.572.801.709.924

11

1 Ban thuyet minh Bao cao tai chinh riOng la mOt bc) phan khOng tach rdi ceia Bao cao tai chinh rieng 38

a

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TONG CONG TY CONG NGHIEP MO VIET BAC TKV - CTCP

Dia chi: SO 1 Phan Dinh Gi6t, phu'Ong Phuang Liet, quan Thanh Xuan, thanh phO Ha NOi

BAN THUYET MINH BAO CAO TAI CHiNH RIENG (Tier) theo) Nam tai chinh kat thuc vao ngay 31 thang 12 nam 2017

7. NHU'NG THONG TIN KHAC

7.1 Bao cao bO phan

Bao cao 166 phan theo bpi hinh kinh doanh: Trong nam tai chinh, hoat clang san xu6t kinh doanh cua Tong COng ty gam kinh doanh than va Iinh Vt,IC khac. Chi ti4t ket qua hopt Tang kinh doanh theo tiring nganh nghe nhu, sau:

Ket qua Kinh doanh than

Linh vtpc khac T6ng cOng

Doanh thu 1.615.982.345.641 1.272.840.989.638 1.994.823.054.694 Gia von hang ban 1.272.840.989.638 349.940.628.558 1.622.781.618.196

Lqi nhOn gOp 343.141.356.003 28.900.080.495 372.041.436.498

Bao cao b6 phan theo khu \Arc dia ly (bao cao thCi yeu): Bao cao IDO phan theo khu vcic dia ly dva tren vi tri cua khach hang tao ra doanh thu cho ba phan. Trong nam tai chinh, hoat clang san xu6t kinh doanh cua T6ng C6ng ty chi ghat sinh chU yeu tai khu vyc Thai Nguyen, Lang San, Tuyen Quang nen Tong Cong ty khOng lap Bao cao b() phan thin yeu (theo khu vcpc dia ly).

7.2 Cac khoan bat thveyng va sy' kien phat sinh sau nien d6

Den ngay lap Bao cao nay, Ban T6ng Giam d6c T6ng C6ng ty cho rang khong co scr, kien nao khac co the lam cho cac so lieu va th6ng tin da durac trinh bay trong Bao cao tai chinh rieng da kiem Wan cua T6ng C6ng ty bi phan anh sai Lech.

7.3 Thong tin so sanh

SO lieu duvc clUng de so sanh la so lieu tren Bao cao tai chinh rieng cho nam tai chinh ket thuc ngay 31 thang 12 nam 2016 cua Tong C6ng ty da duvc kiern town bai Cong ty TNHH Kiehl toan BDO.

Ha NOi, ngay 26 thang 3 nam 2018

NGUtil LAP BIEU KE TOAN TRU'O'NG

Luang Xuan Quang

Lipung Xuan Quang Ai Binh

Ban thuyet minh BA° cao tai chinh riling la mOt b6 phan kh6ng tech rdri cua Bao cao tai chlnh rieng 39