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CONG TY CO pHAN CONG NGHl¢P -DV - TM NGQC NGHiATAng L9, Toa Nha Vietcombank Tower,
05 Cong Truong Me Linh, Qu~n 1, TP.HCMMST: 0301427028----------000----------
, , , ,BAD CAD TAl CHINH
Qui 3 NAM 2017
CONG TV CP CONG NGHlE:P DV-TM NGQC NGHiAT§ng L9, Toa Nhit Vietcombank Tower, 05 Cdng Truong Me Liuh, QU~lI1, TP.HCM
M~u s6B 01- ON(Ban hanh theo Thong nr s6 200/2014fTT-BTC
Ngay 22112/2014cua BQTai chinh)
BANGCANDOl KE ToANT\li ngity 30 thang 09 Nlim 2017
2 3 4
TAl SAN
DVT: dong5
100 TAISANNGAN~N 1,538,048,433,416 1,302,326,317,147
38,743,790,787 38,146,608,26238,743,790,787 38,146,608,262
162,124,999,069 148,032,861,111
162,124,999,069 148,032,861,III
1,260,133,249,577 1,009,881,298,673439,943,224,460 209,216,016,137
8,742,703,233 30,629,284,842
651,550,000,000 645,150,000,000160,266,796,836 125,255,472,646
(369,474,952) (369,474,952)
36,921,974,845 55,596,144,87436,921,974,845 55,596,144,874
40,124,419,138 50,669,404,227
~
3,226,449,484 10,562,379,16423,315,107,980 26,524,163,38913,582,861,674 13,582,861,674
973,994,365,131 1,053,689,672,863
8,423,487,721 9,852,298,680
110 Ti€n va cae khoan nrong dU'01Jgti€nIII Ti~n112 Cac khoan tirong duong tien
120 Diu til titi ehinh nglin han121 Clnrng khoan kinh doanh122 Dir phong giarn gia chirng khoan kinh doanh (*)123 Ddu nr nam giu d~n ngay dao him
130 Cae khoan phal thu ngin han131 PMi thu ngan him khach hang132 Tra tnroc eho nguoi ban ngan him133 Phai thu nQibQngan han134 Phai thu theo ti€n dQhop dbng xay dung135 PMi thu v€ eho vay ngan han136 PMi thu ngan han khac137 Du phong phai thu ngan han kho doi (*)139 Tai san thieu cho xu Iy
140 Hitng teln kho141 Hangton kho149 Du phong giam gia hang tbn kho( * )
150 Titi san ngin h\ln khae151 Chi phi tnl. truac ngiln h\ln152 Thu€ GTGT dUQ'ekhAu tru153 Thu€ va cac khoim khac phi'lithu Nha nuac154 Giao djch mua ban I\li trai phi€u Chlnh phu155 Tai san ngAn hl;lnkhac
200 TAl SAN DAl Hi).N
210211212213214215216219
220221222223224225226227228229
Cae Khoan phai thu diti h\lnPMi thu dai h\ln eua khaeh MngTra truae cho nguil'i ban dai hl;lnV6n kinh doanh {J don vj tr\le thuQcPhai thu nQibQdai h\lnPMi thu v€ cho vay dai h\lnPMi thu dai h\ln khacO\l phOng phi'lithu dai hl;lnkho doi (*)
8,423,487,721
Titi silo ea dinhTai san c6 djnh huu hlnhNguyen giaGia trj hao mon lily k€
Tai san c6 djnh thue tai ehlnhNguyen giaGia trj hao mon lily k€
Tai san c6 dinh vo hlnhNguyen giaGia tri hao mon liiy k€
395,374,128,87966,987,638,452
261,627,081,948(194,639,443,496)110,834,064,889142,436,824,133(31,602,759,244)217,552,425,538227,838,441,474(10,286,015,936)
230 Bat dQngsan diu til231 Nguyen gia232 Gia tri hao mon lily k~
240241242
250251252253
Titi san dO'dang dili h\lnChi phi san xuiit, kinh doanh da dang diti h\lnChi phi xily d\lDg ca ban da dang
863,570,000
863,570,000
Diu til tili ehinh diti h~nDiu til vito Cong ty conDdu tu vito Cong ty lien doanh, lien k€tD§u tu gop v6n vao don vi khae
539,805,724,000620,805,724,000
9,852,298,680
439,354,975,76763,863,650,826
254,331,661,783(190,468,0I0,957)157,025,751,762220,554,578,674(63,528,826,912)218,465,573,179227,838,441,474(9,372,868,295)
520,704,000
520,704,000
549,805,724,000620,805,724,000
- Trangl
254 011'phong dAu nr tai chinh dai han (*) (81,000,000,000) (81,000,000,000)255 DAu nr n~m giu den ngay dao han 10,000,000,000
260 Tai san dili h\ln khac 29,527,454,531 54,155,970,416261 Chi phi tra tnroc dai han 5,339,469,837 24,492,027,144262 Tai san thue thu nh~p hoan lai 24,187,984,694 29,663,943,272263 Thiet bi, v~t nr, phil tung thay thS dai han268 Tai san dai han khac
270 TONG TAl sAN 2,512,042,798,547 2,356,015,990,010
NGUONVON
300 NQPHAITRA. 1,773,032,552,357 1,689,445,554,803
310 NQNGANH~N 1,534,648,434,305 1,432,996,175,340311 Phai tra nguoi ban ng~nhan 183,671,205,480 230,971,028,399312 Ngiroi mua tra ti~n tnroc ngan han 21,054,515,916 29,730,363,510313 ThuSva cac khoan phai tra nha mroc 243,130,831 639,330,251314 Phai tra nguai lao dong 2,849,540,730315 Chi phi phai tra ng~nhan 6,870,020,809 7,906,406,259316 PMi tra noi bo ng~nhan317 PMi tra thea ti€n dOhill>dbng xay dung318 Doanh thu chua thirc hien ngan han319 Phai tra ng~nhan khac 66,790,279,031 33,811,530,693320 Vay va no thue tai chinh ng~nhan 1,251,186,354,656 1,127,954,129,376321 011'phong phai tra ng~nhan322 Quy khen thuong, phuc lei 1,983,386,852 1,983,386,852323 Quy blnh 6n gia324 Giao djch mua ban I\litrai phi€uChinh phil
330 NQDAIH~N 238,384,118,052 256,449,379,463331 PMi tra nguai ban dai h\ln332 Nguai mua tra ti~n tmac dai hlln333 Chi phi phai tra dai h\ln334 PMi tra noi bo v~v3n kinh doanh
~335 Phai tra noi bo dai hlln (336 Ooanh thu chua thll'chi~ndai hlln .,337 Phai tra dai hllnkMc338 Vay va nq thue tai chinh dai h\ln 238,384,118,052 256,449,379,463 r339 Trai phieu chuyen d6i340 C6 phieu uu dai ~341 Thu€ thu nh~phoan I\liphai tra ~342 011'phOngpMi tra dai h\ln343 Quy pMt trien khoa hoc va cong ngh~
400 VON CHil sa Hiru 739,010,246,190 666,570,435,207
410 Van cho SO' hfru 739,010,246,190 666,570,435,207411 V3n gop cila chil SCI huu 522,500,000,000 522,500,000,000412 TMng du v3n c6 ph&n 46,900,000,000 46,900,000,000413 Quy~nchon chuy~nd6i trai phi€u414 V6n kMc cila chil SCI hii'u415 C6 phiSuquy(*) (88,088,780,000) (88,088,780,000)416 Chenh I~chdanh gia I\litai san417 Chenh I~chtY gia h3i doai418 Quy dAtitu phMtrien 10,973,114,162 10,973,114,162419 Quy h&trq s~p xep doanh nghi~p420 Quy kMc thuoc v3n chil SCI hii'u 192,503,849 192,503,849421 Lqi nhu~nsau thu€ chua phan ph3i 246,533,408,179 174,093,597,196422 Ngubn v3n dAutu XDCB
430 Ngu6n !dnh phi vii quy khac432 Ngubn kinh phi433 Ngubn kinh phi hlnh thanh TSCD
440 TONG NGUON VON 2,512,042,798,547 2,356,0]5,990,010
L9P,ngay 10 thong 10 nam 2017Ke toan tnl'cYng Giamdoc
(Ky, h9 ten) dau)
-l\~/D6NG~R:' La Van Hoang
CONG TY CP CONG NGHI~P DV TM NGQC NGHiA Miiu s6 B 02 - ONTAng L9, loa nha VCB, 05 clIng tnreng Me Linh, Ql, TPHCM (Ban hanh theo Thong tu s6 200/2014/TT-BTC
Ngay 22/12/2014 cua Bo Tai ehinh)
BAO cAo KET QuA HO~T DQNG KINH DOANHQuy III-2017
DVT: d6ng
01 DOANH THU BAN HANG - DICH VI) 283z156z126z127 272z544,301,142 913,388,728z291 886,996z 738,978San xuAt - cac san pham ehinh 69,633,596,680 91,298,645,206 226,052,146,872 307,212,514,321San xwlt - Khuon mau 638,322,646 2,677,455,352 3,939,976,686 4,612,132,964Thirong mai - nhua mau 141,719,650,163 109,625,252,500 466,156,159,596 317,480,125,292Thuong mai - Khac 71,162,214,713 68,878,312,084 217,065,427,386 257,615,330,938Dich V\I 2,341,925 636,000 175,017,751 1,635,000
Khae 64,000,000 75,000,463
02 (*) cAc KHoAN GIAM TRU DOANH THU (3,279z667,408) (lz570z098,635) (6z536,831z574) (9,093z331,775)02a San xuAt - cac san pham ehinh (50,178,560) (619,283,963) (365,023,855) (8,136,264,453)02b San xuAt - Khuon mau02e Thuong mai - nhua mau02d Thuong mai - Khac (3,229,488,848) (950,814,672) (6,171,807,719) (957,067,322)02e Oieh V\I
02z Khae
10 DOANH THU THUAN 279z876,458z719 270z974z202,507 906z851z896z717 877,903,407,203lOa San xdt - cac san phfun ehinh 69,583,418,120 90,679,361,243 225,687,123,017 299,076,249,868lOb San xdt - Khuon miu 638,322,646 2,677,455,352 3,939,976,686 4,612,132,96410e Thuong mai - nhua mau 141,719,650,163 109,625,252,500 466,156,159,596 317,480,125,29210d Thuong rnai - Khac 67,932,725,865 67,927,497,412 210,893,619,667 256,658,263,61610e Dich V\I 2,341,925 636,000 175,017,751 1,635,000
10z Khae 64,000,000 75,000,463
11 (*) GIA VON HANG BAN (257,697z467,623) (248z386,310,461) (834,723z811,595) (802,919,534,832)Ila San xwlt - cac san pham ehinh (59,425,386,941) (73,941,750,106) (187,188,352,073) (240,929,012,517)lib San xuAt - Khuon mau (636,076,231 ) (1,277,298,641 ) (2,769,806,413) (2,426,796,176)lIe Thirong rnai - nhua mau (137,218,561,021) (109,433,247,967) (456,035,460,525) (316,321,220,056)lId Thuong mai - Khac (60,393,701,446) (63,734,013,747) (188,681,448,531 ) (243,242,506,083)lie Oieh V\I (23,741,984) (48,744,053)
lIz Khac
20 LQ'I NHU~N GQP 22,178,991,096 22,587,892,046 72,128,085,122 74,983,872,371San xmlt - cac san pharn ehinh 10,158,031,179 16,737,611,137 38,498,770,944 58,147,237,351San xufrt - Khuon miu 2,246,415 1,400,156,711 1,170,170,273 2,185,336,788Thuong mai - nhua mau 4,501,089,142 192,004,533 10,120,699,071 1,158,905,236Tlnrong mai - Khac 7,539,024,419 4,193,483,665 22,212,171,136 13,415,757,533Oieh V\I (21,400,059) 636,000 126,273,698 1,635,000
Khac 64,000,000 75,000,463
21 Doanh thu hoat dqng tili chinh 72,624,789,728 9,143z216,459 100z058,224z525 130,996,021,99821a Lai ti~n gtii (khong ky han, ky han <=3 thang) 10,074,181 7,384,583 941,671,248 4,780,879,71721b Lai ti~n gtii ( kY han >3 thang) 2,671,627,432 6,883,204,15321e Chenll lech tY gia dil:thlCehien 400,859,509 102,863,542 1,407,402,324 917,258,30721d Lai tit hoat dong cho yay 10,643,441,536 9,032,968,334 31,927,159,730 26,425,915,57221e Ooanh thu hoat dong mua ban ehimg khoang21f OOanll thu hoat dong tai ehinh khae 58,898,787,070 58,898,787,070 98,871,968,402
22 (*) Chi phi tili chinh (24z117,472z811) (l3,964z487z693) (68,934,975z129) (38,729,776,350)22a Chi phi Iiii yay ngan hang (7,202,001,351) (6,674,142,285) (20,033,688,877) (l7,676,723,208)22b Chi phi Iil:iyay eong ty con (11,556,338,399) (6,875,213,064) (32,297,647,859) (19,562,540,848)22e Lili yay thue tai ehinh (321,329,254) (405,747,190) (1,261,559,178) (l,386,455,218)22d Lili ti~n Irai pbitlu (4,965,000,000) (14,589,444,445)22e Chenh leeh tY gia dil:tlllfc hien (72,803,807) (9,385,154) (752,634,770) (104,057,076)22f Trieh lap dlCphimg dAu tu22g Chi phi hoat dong tai ehinh khae
25 (*) Chi phi ban hang (8,137,221z210) (10,241,601z918) (25,853z627,339) (34,196,776,713)25a Luang & thuCmg (3,178,574,020) (4,277,274,797) (10,416,145,844) (l2,202,464,198)25b Chi phi vat lieu, dong goi (14,284,835) (171,741,739) (30,027,664 ) (668,719,754)25e Chi phi d\lllg ell d6 dUng25d Chi phi khAu hao (4,290,000) (25,098,735) (34,715,564) (85,978,085)25e Hoa h6ng & Van ehuybn (4,465,577,025) (5,284,319,042) (13,759,024,598) (19,692,075,747)25f Bao tri & bao duoog25g Chi phi ban hang khae (474,495,330) (483,167,605) (1,613,713,669) (1,547,538,929)
26 (*) Chi phi quan Iy doanh nghi(lp (9,689,444z986) (16,121z816,205) (34,495z569z165) (45,445z181,692)26a Luang & thuCmg (4,692,641,131) (8,527,975,665) (17,503,069,627) (24,948,330,748)
Trangl
26b D6 dung van phong (13,261,730) (41,984,931) (49,013,757) (133,012,022)26e Chi phi kh~u hao (806,216,220) (945,774,871 ) (2,627,637,107) (2,623,549,012)26d Phi, I~phi (11,911,500) (29,094,159) (81,199,944) (74,596,159)26e Chi phi du phong26f Chi phi dich vu mua ngoai (3,284,270,096) (5,031,225,017) (10,844,947,724) (13,228,741,264)26g Chi phi quan Iy doanh nghiep khac (881,144,309) (1,545,761,562) (3,389,701,006) (4,436,952,487)
CHI PHi HO~ T DQNG 30,680,650,721 (31,184,689,357) (29,225,947,108) 12,624,287,243
30 LQI NHUAN THUAN 52,859,641,817 (8,596,797,311) 42,902,138,014 87,608,159,614
31 Thu nhi p khae 3,773,928,661 10,551,938,349 49,318,167,450 17,232,511,97831a Doanh thu thue hoat dong 3,768,272,727 3,426,881,819 12,110,945,454 9,634,500,00131b Doanh thu tir thanh Iy tai san 6,963,056,205 36,389,550,612 7,048,633,76431e Doanh thu d~nbu 7,438,48931d Thu nhap khac 5,655,934 162,000,325 817,671,384 541,939,724
32 (0) Chi phi khac (4,940,493,1l0) (3,328,078,482) (14,304,535,903) (16,162,193,965)32a Chi phi eho thue hoat dong (4,212,721,265) (2,974,922,366) (12,934,033,259) (8,915,640,506)32b Chi phi thanh Iy TSCD (721,707,140) (1,715,832,339) (6,344,480,546)32e Chi phi no phai thu kho doi32d Chi phi khac (6,064,705) (353,156,116) 345,329,695 (902,072,913)
40 LQI NHU~N KHAc (1,166,564,449) 7,223,859,867 35,013,631,547 1,070,318,013
50 LAI I(LO) TRl[(1C THUE 51,693,077,368 (1,372,937,444) 77,915,769,561 88,678,477,627
(0) CHI PHI THUE TNDN (5,475,958,578) 1,371,683,15251 Hi~nhanh52 Hoan lai (5,475,958,578) 1,371,683,152
60 LAI I(LO) SAU THUE 51,693,077,368 (1,372,937,444) 72,439,810,983 90,050,160,779
LlIico ban tren c6 phi~u (0)7080 Uli suy giam tren e6 phi~lI(0)
L(lp, ngay 10 thting 10 nom 2017Ke toan truong Giamdoc(Ky,ho ten)
DONG 'fRl NGQC 'flutu La Vein Hoang
Trang2
Cong ty ca ph~n Cong Nghi~p Djch VI}Thurrng Ml}iNgoc Nghia va Cac cong ty conT§ng L9, Toa Nh3 Vietcombank Tower, OSCdng Tnrirng Me Linh, Qu~n 1, TP.HCM
BAo cAo LUU CHUYEN TIEN T"E:Qui 3 Nam 2017
01 L(J'i nhu{in trU'uc thu€ 77,915,769,561 88,678,477,627Diiu chlnh cho cdc khodn
02 - Khdu hao va phan b6 16,052,611,210 33,791,251,74603 - Cac khoan du phong04 - Uii, 16chenh lech ty gia h6i doai chua thirc hi~n (50,696,630)05 - Uii/L6 tir thanh 19TSCD 721,707,140 7,676,540,58505 - Xoa s6 TSCD va XDCBD 10,895,149,083 7,356,980,54605 - Thu nhap lai ti~n goi, cho vay (4,102,212,139) (31,206,795,289)05 - Lai/L6 heat di)ng d:1utu (58,880,000,000) (98,871,968,402)06 - Chi phi lai vay 24,044,669,004 38,625,719,27407 - Cac khoan di~u chinh khac08 L(J'i nhu{in tif hoat d(Jng kinh doanh tneac thay d6i van
09 - Bit~ndi)ng cac khoan phai thu va tai san ngan han khac 28,250,121,465 (70,088,308,232)10 - Bi~n di)ng hang t6n kho (8,522,479,401) 11,938,438,63811 - Bi~n di)ng cac khoan phai tra va nc phai tra khac (45,152,418,046) (37,616,734,889)12 - Bi~n di)ng chi phi tra tnroc
14 - Ti~n lai vay da tra 8,550,705,99115 - Thu~ thu nh~p doanh nghi~p da ni)p17 - Ti~n chi khac tiI ho~t di)ng kinh doanh (70,615,517,594) (2,412,425,413 )
20 Ti~n thu~n thu tir/ (chi cho) hOl}tdQng kinh doanh
II. LUlJ CHUYEN TIEN TtJHO~ T DQNG DAu TV'
21 Ti~n chi mua tai san c6 dinh va tai san dai h~n khac (6,492,908,000)22 Ti~n thu tiI thanh 19tai san c6 dinh va tai san dai h~n khac 2,925,000,000 37,032,104,08223 Ti~n chi d:1utu ti~n gui co thai h~n24 Ti~n thu h6i d:1utu ti~n gui co thai h~n23 Ti~n chi cho cac cong ty con vay 16,800,000,000 (114,200,000,000)24 Ti~n thu h6i cac khoan cho cac cong ty con vay 19,000,000,00025 Ti~n chi d:1utu vao cac don vi khac (115,800,000,000)26 Ti~n thu h6i d:1utu vao cac don vi khac 631,968,40227 Ti~n thu lai cho vay va c6 tuc 111,115,182,493
30 Ti~n thu~n thu tir/ (chi cho) hOl}tdQng d~u to'
III. LUlJ CHUYEN TIEN TU HO~ T DQNG TAl CHiNH
31 Ti~n thu tiI ph:it hanh c6 phi~u32 Chi tra c6 phi~u ngiln quy33 Ti~n vay ng~n h~n va dai h~n nh~n du9'C 384,704,262,223 771,718,293,05534 Ti~n chi tra n9' g6c vay (345,732,894,333) (579,740,222,619)35 Ti~n chi tra n9' thue tai chinh (14,604,164,311) (14,585,570,585)
36 Ti~n chi tra c6 tire
40 Ti~n thuin thu tirl (chi cho) hoat clQngtai chinh
50 Luu chuy~n ti~n thuAn trong nam
60 Ti~n va cac khoiin tuong duong ti~n clAuky
61 Anh hirong cua bien d<)ng ty gia
70 Ti~n va cac khoan nrong duong ti~n cu6i ky
Ke toan truong(Ky, ho ten)
D6NGTHI NGQCTRJiU
(8,538,082,000)
24,367,203,579· 168,854,417,851
24,914,555,567 10,004,676,503
13,81l,20r~72 31,666i523,760
18,033,848 1,082,579
38,743,790,787 41,672,282,842
La Van Hoang
:ON
Cling ty cli philn cling nghifp DV-TM NgQcNghia
Tiing L9, To. Nha Vietcombank Tower, 05 Cling Tnrimg Me Llnh, Qu,n 1, TP.HCMMa 50 thue: 0301427028
M~uso B 09 - ON(Ban hanh thea Thong tir 56 200/2014/TT-BTC
Ngay 22/12/2014 cua 8(l Tal chfnh)
BAN THUYET MINH BAD CADTAl CHiNHQui 3 NAM 2017
I. D~e diem hoat dQng cua doanh nghlep1. Hinh thtrc sa hfru von: Co phan,2. Llnh Vl!Ckinh doanh: Nganh nhua,3. Nganh nghe kinh doanh.
- San xuat: San xuat bang nhua, San xuat khuon m~u va phu tung may ...- Buon ban: Hang tu li~u san xuat, Mua ban hoa chat, phu gia, may moe, thiet b], khuon m~u ...- DjchV\I: V~n chuyen
4. Chu ky san xuat, kinh doanh thong thuong cua Cong ty la trong vong 12 thang5.D~c oiem hoat o(lng cua doanh nghiep trong nam tai ehfnh co anh huang oen Bao cao tai ehfnh.6. Cau truc.doanh nghiep- Danh sach cac cong ty con;- Danh sacn cac cong ty coni
Cong tyCd phan PET Qudc te (*)Cong ty Co phan Thuc phdm Hong PhuCong ty Co phan nhl!a P.E.TVi~t Nam (*")Cong ty Co phan Ni\.pToan CauCong ty TNHHMTVBao Bi Quoe Te Ngc;>eNghlaCong ty TNHHThit Ngon Quoe Teety TNHH Thit Ngon Qu6c T€ La Maison
%scY 30/09/2017huu VND
98% 78,400,000,00098% 81,000,000,00099% 116,005,724,00099% 98,400,000,000
100% 115,000,000,000100% 66,000,000,000100% 66,000,000,000
- Danh saeh cae eong ty lien doanh, lien ket;- Danh sach cacdun vi tqrc thu(k khOng co til' cach phap nhiin h{lch toan phil thupc.+ Chi nMnh Cong Ty CP Nhl!a Ngc;>eNghla - Nha May Nhl!a So 1+ Chi nhanh Cong Ty CPNhl!a Ngc;>cNghla - Nha May Nhl!a So 2+ Chi nMnh Cong Ty CP Nhl!a Ngc;>cNghla - Nha May Nhl!a So 3+ Chi nhanh Cong Ty CPNhl!a Ngc;>eNghla - Nha May Nhl!a So 4+ Chi nMnh Cong Ty CP Nhl!a Ngc;>eNghla - Nha May Nhl!a So 6
7. Co kha nang so sanh thong tin tren Bao eao tai chfnh .
II. Ky ke toan, dun vi tilm t~ sir d\lng trong ke toan1. Kyke toan nam: thea nam duang lich, bi\.toau ttr ngay 01 thang 01, ket thue VaGngay 31 thang 122.Dan vi tien sir d\lng trong ke toan :Dong Vi~t Nam (VND)
III. Chuan ml!e va Che dQ ke toan ap d\lng
1.Che 0(1ke toan ap d\lng: Che 0(1ke toan doanh nghi~p thea Thong tu so 200/2014/TT.BTC Ngay 22/12/2014 ellaB(lTai ehfnh2. Tuyen bo ve vi~e tuan thll Chuan ml!e ke to an va Che 0(1ke toan- Bao cao tai ehfnh oUc;>'eI~p va trinh bay phu hc;>'pvai cae Chuan ml!Cva Che 0(1ke toan ella Vi~t Nam
IV.Cac ehfnh saeh ke toan ap dl.lng (trong trU'cYnghQ'p doanh nghi~p ho~t dQng lien tl.le)1. Nguyen ti\.eehuyen d6i Bao cao rai ehinh I~p bc1ngngo~i t~ sang Dong Vi~t Nam:Vi~eap dl.lng tY gia khi ehuyen ooi Bao cao tai chfnh tuan thll thea oung huang d~n ella Che 0(1ke toan doanh nghi~p .-rai san va nq phai thu thea tY gia mua ngo~i t~ ella ehfnh ngan hang thuang m~i nai doanh nghi~p rna tai khoan ngo~i t~ t~i thai oiem
l~p BCTC.
- Nq phai tra theo tY gia ban ngo~i t~ clla ngan hang thuang m~i nai doanh nghi~p thuang xuyen co giao dich ~i thai oil~mI~p BCTC- Von oau til' ella ehll sa hfru thea tY gia t~i ngay gop von2. Cae lo~i tY gia hoi doai ap dl.lng trong ke toanoAp dung thea tV g;ci g;ao d;ch thll'c tf ta; ngUn hang V;etcombank trong k¬ tocin;
- TY gia giao dieh thl!C te khi mua ban ngo~i t~ la tY gia ky ket trong hqp oong mua ban ngo~i t~ gifra Cangty va ngan hang thuang mi,li.- TY gia giao dieh thl!e te khi ghi nh~n nq phai thu la tY gia mua ngoi,lit~ ella ngan hang nai Cangty nh~n tien ttr khach hang ho~c ooitaco
- TY gia giao dich thl!C te khi ghi nh~n nc;>'phai tra la tY gia ban ngo~i t~ clla ngan bang nai Cong ty dl! kien thanh toan khoan phai tra do.
- Doi vai cac giao dich mua s~m tai san hoac cac khoan chi phi thanh toan ngay bang ngoai t~, tY gia giao dich thuc te la tY gia mua cuangan hang noi. Cong ty thuc hi~n thanh toano- Cac khoan rnuc tai san va no phai tra c6 gdc bang dan v] tie!nt~ khac VNDduoc quy dOisang VNDthea tY gia giao dich thuc te tat ngayket thuc ky ke toano
Tygia giao dicn thtrc t€ khi danh gia Ig.icdc khodn m{lc tien tf cog6c ngog.i tf tai ngay IQpMo cO.otat chinh dU'9'cxac djnh nhtrsau:- Doi vai cac khoan muc tien t~ c6 goc ngoai t~ la tai san (tien mat va phai thu): dung tY gia mua ngoai t~ cua ngan hang thuong m~i naiCong ty thU'Crngxuyen e6 giao djch ~i ngay ket thuc ky ke toano- Tien gtri ngan hang bang ngo~i t~ dU'<?,cdanh gia I~i thea tY gia mua ngo~i t~ cua chlnh ngan hang nai Cong ty gtri tien ho~c rna taikhoan ngo~i t~.- Doi vai cac khoan m\lc tien t~ c6 goc ngo~i t~ la n<?,phai tra: dung tY gia ban ngo~i t~ cua ngan hang thU'ang m~i nai Cong ty thU'Crngxuy~n c6 giao djch ~i ngay ket thuc kY ke toano
3. Nguyen tae xae djnh liii SUitt thl!e te (Iiii suat hi~u h.re) dung de ehiet khau dong tUm.
4. Nguyen tae ghi nh~n cae khoan tien va cae khoan tuang duang tien.
Tien bao gam tien IiI~t va tien gtri ngan hang khong ky h~n. Cac khoan tll'ang dU'ang tien la cae khoan dau tll' ng~n h~n c6 tinhthanhkhoan cao, e6 the d~ dang chuyen doi thanh m(lt IU'<?'ngtien xac dinh, khOng c6 nhieu rui ro ve thay dOigia trj vadU'<?,CStrd\lng cho IiI\le dich dap lrng cac cam ket chi tien ng~n h~n han la cho m\lc dich dau tll' hay la cac m\lCdfch khac.
- Bao gam cac khoan: Tien m~t ~i quy, tien gui ngan hang (khong kY h~n va ky h~n khong qua 3 thang) tien dang chuyen va cac khoantU'ang dU'ang tien.- Cac nghi~p V\) dU'<?,cghi nh~n ngay khi phat sinh- Doi vai cac khoan tien la ngo~i t~: thl ghi nh~n thea tY gia thl!C te cua ngan hang niem yet tll'ang lrng vai ngo~i t~ d6.- TrU'Crngh<?'plo~i ngo~i t~ khOng quy doi trl!C tiep ra Dong Vi~t Nam, thl quy doi thOng qua USD,sau d6 quy doi tt'r USDra VND
5. Nguyen tae ke toan cae khoan dau tu tai ehlnha) Chlrng khoan kinh doanh;b) Cae khoan dau tu nam gift den ngay dao h~n: Gia trj ghi 56 dUQ'exae djnh la gia goe.
Dau til' n~m gifr den ngay dao h~n la cac khoan dau til' rna Ban Giam doc cua Cong ty dl! djnh va c6 kha nang n~m gifr den ngay dao h~n.Dau til' nam gifr den ngay dao h~n gom tien gtri ngan hang c6 kY h~n, trai phieu, ghi nh~n thea gia goc trt'r di dl! phong cho cac khoanphai thu kh6 doi djnh trong tll'ang lai va dc khoan cho vay n~m gifr den ngay dao hIm. Cac khoan dau til' naydU'<?,cco phieu U'U dai rna ben phat hanh b~t bu(lc phM mua I\li ~i m(lt thCridH!mnhat
e) Cae khoan eho vay:- Gia trj ghi so dU'<?,cxac djnh la gia goc.- C6 danh gia I\li cac khoan thoa man djnh nghia cac khoan m\lc tien t~ c6 goe ngo~i t~.
- Can ClrI~p dl! phong phai thu kh6 doi doi vai cac khoan cho vay: theo thong tll' so 228/2009/TT -BTCngay 07 thang 12 nam 2009 &TT 89/2013/TT -BTCd) Dau tu VelO C(lng ty con; eong ty lien doanh, lien ket: dUQ'exae djnh la gia goe.d) Dau tll' vao cong C\lvon cua dan vj khac: dU'<?,exac djnh la gia goc.e) Cac phU'ang phap ke toan doi vai cac giao djch khac lien quan den dau tll'tai chinh.- Giao djch dU'ai hlnh thlrc mua I\li phan von g6p;6. Nguyen tae ke toan nQ' pbai thu- Phai thu khach hang va pMi thu khac dU'<?,cpMn anh thea nguyen gia trt'r di dl! phong pMi thu kh6 doL- Theo d5i chi tiet thea kY h\ln goc, kY h\ln con I\li~i thOi diem hao cao, thea nguyen t~ va thea rung dOi tll'<?,ng.
-Danh gia I\li cac khoan thoa man djnh nghia cua cac khoan m\lc tien t~ c6 goc ngo\li t~ thea tY gia cua niem yet cua ngan hang VCS.- PhU'ang phap I~p dl! phong phai thu kh6 doi: thea thong tll' so 228/2009/TT -BTCngay 07 thang 12 nam 2009 &TT89/2013/TT -BTC
7. Nguyen tae ghi nh~n hang ton kho:- Nguyen tac ghi nh~n hang ton kho: theo gia goc(gom gia mua + chi phi thu mua khac)- PhU'ang phap dnh gia trj hang ton kho : nh~p truac xuat truac(FIFO)- PhU'ang phap h~ch toan hang ton kho: ke khai thU'Crngxuyen- PhU'ang phap I~p dl! phong giam gia hang ton kho: thea thOng til' s6 228/2009/TT -BTCngay 07 thang 12 nam 2009 &TT89/2013/TT-BTC8. Nguyen tae ghi nh~n va cae khau hao TSCD, TSCD thue tai ehlnh, bat di)ng san dau tu:
- Nguyen tac ghi nh~n TSCD(hfru hlnh, vo hlnh, thue tai chlnh): ghi nh~n thea nguyen giaTrong Bang can doi ke toan TSCDdU'<?,cphan anh thea 3 chi tieu: Nguyen gia, hao mon liiy ke, gia trj con l\li- PhU'ang phap khau hao TSCD(hfru hlnh, vo hlnh, thue tai chlnh): thea phU'O'Dgphap dU'CrngtMng
9. Nguyen tae ke toan cae hQ'p dong hQ'p tae kinh doanh.
10. Nguyen tac ke toan thuf TNDN hoan I~i.a) Nguyen tde ke toan til; san thue thu nhQ-phoiin lfJ;- Can ell ghi nhan tai san thue thu nhap hoan lai: Ii) tfnh thue chua sll dung,- Thue sudt (22%) du<;>,cSlr dung de xac dinh gia tri tai san thue thu nhap hoan lal,- C6 bu trir v&ithue thu nhap hoan lai phai tra neu c6 phat sinh- C6 xac dinh kha nang c6 thu nhap chiu thue trong tuong lai khi ghi nhan tal san thue thu nhap hoan lai.
b) Nguyen toe ketoan thueTNDN hoiin lai phd; tra- Can cll ghi nhan thue thu nhap hoan lai phai tra (chenh I~ch tam thai chiu thus)- Thue suat (22%) duoc Slr dung de xac dinh gia tr] thue thu nhap hoan lat phai tra:- C6 bu tru v&itai san thue thu nh~p hoan I~i neu c6 phat sinh.
11. Nguyen tac ke toan chi phi tra trlflYC.- Chi phi tra tru&c du<;>,cphan bo dan vao chi phi san xuat, kinh doanh baa gam nhung khoan chi phi: 627,641, 642, 811- PhuO'ng phap va thai gian phan bo chi phi tra trtr&c: phan bo thea duang tMng- PhuO'ng phap va thai gian phan bol<;>,ithe thuO'ng m~i, I<;>,ithe kinh doanh pMt sinh khi co phan h6a;- C6 thea d5i chi tiet chi phi tra tnr&c thea ky h~n khang?12. Nguyen tac ke toan nC?'phcli tra.- Thea d5i n<;>,pMi tratheo rung doi ttr<;>,ng,ky h~n goc, ky h~n con I~i ~i thai diem baa cao, thea nguyen t~.- Danh gia l;,lin<;>,phai tra thoa man dinh nghia cac khoan m\lc tien t~ c6 goc ngo~i t~.13. Nguyen tac ghi nh~n vay va nC?'pMi tra thue tai chinh.- Gia tri khoan vay va n<;>,thue tai chlnh du<;>,cghi nh~n la thea gia tri thl.l'Cteo- C6 thea d5i thea rung doi ttr<;>,ng,kY h~n, nguyen t~.- Danh gia I~i cac khoan vay va n<;>,thue tai chlnh b~ng ngo~i t~
14. Nguyen tac ghi nh~n va von bOa cac khoan chi phi di vay.
- Nguyen ~c ghi nh~n cac khoan chi phi di vay: Chi phi di vay du<;>,cghi nh~n vao chi phi san xuat kinh doanh trong ky khi phat sinh,trir khi du<;>,cvon Ma thea quy dinh cua Chuan ml.l'cke toan so 16 "Chi phi di vay"
- Ty I~von h6a du<;>,cSlr dt,mgde xac dinh chi phi di vay du<;>,cvon h6a trong ky:
15. Nguyen tac ghi nh~n chi phi pMi tra.
16. Nguyen tac va phuO'ng phap ghi nh~n cac khoan dl.l'phong pMi trot
17. Nguyen tac ghi nh~n doanh thu chU'a thl.l'Chi~n.
18. Nguyen tac ghi nh~n trai phieu chuyen doi.
19. Nguyen tac ghi nh~n von chu sO-huu:- Nguyen tik ghi nh~n von dau illcua chu sa huu, th~ng dU'von co phlin, von kMc cua chu sa huu+Von dau tu cua chu sa huu: dU'<;>,cghi nh~n thea so von thl.l'Cg6p cua chu sa huu+ Th~ng dU'von co phan: ghi nh~n thea so chenh I~ch I&nhO'n(ho~c nM hO'n) giua gia thl.l'Cte phat hanh va m~nh gia co phieu khi
phat hanh co phieu illn dau, phat hanh bo sung ho~c tai phat Mnh co phieu quy.+Von kMc cua chu sa hfru:- Nguyen ~c ghi nh~n chenh I~ch danh gia I~i tili san- Nguyen ~c ghi nh~n chenh I~ch t.Y gia: danh gia I~i cac tai khoan c6 goc ngo~i t~va dU'avao tai khoan 413 "Danh gia chenh I~ch t.Y
gia" tren Bang can doi ke toan.- Nguyen titc ghi nh~n I<;>,inhu~n chua phan phoi: L<;>,inhu~n chua phan phoi pMn anh tren Bang can dOike toan la sol<;>,inhu~n tir cac
ho~t di)ng cua cang ty sau khi trir chi phi thue TNDNcua nam nay.
20. Nguyen tac va phU'O'ng phap ghi nh~n doanh thu:
- Doanh thu ban hang: du<;>,cghi nh~n thea quy dinh t~i chuan ml.l'cke toan so 14". Cac khoan nh~n tru&c cua kMch hang khang ghinh~n vao doanh thu trong kyo- Doanh thu va thu nh~p kMc: Doanh thu ban hang du<;>,cxac dinh thea gia tri h<;>,pIy cua cac khoan tien da thu va se thu thea nguyen
tiic ke toan don tich.- Doanh thu cung cap dich VI,l
- Doanh thu ho~t di)ngtai chlnh- Doanh thu h<;>,pdong xay dl.l'ng- Thu nh~p khac
21. Nguyen tac ke toan cac khoan giam trir doanh thuCac khoan giam trir: hang ban bi tra I~i,giam gia hang ban, chiet khau thU'O'ngm~i22. Nguyen tac ke toan gia von bang ban.- Dam baa nguyen tac phil h<;>,pv&idoanh thu.- Dam baa nguyen ~c th~n tn;>ng.
23. Nguyen tac ke toan chi phi tai chinh.Ghi nh~n day du chi phllai vay (ke d so trfch trU'&c),Ii) cMnh I~ch t.Y gia cua kY baa cao.
24. Nguyen cic ke roan chi phi ban hang. chi phi quan Iy doanh nghiep.- Ghi nhan day dii chi phi ban hang va chi phi quan Iy doanh nghiep phat sinh trong kyo
25.Nguyen cic va phuong phap ghi nhan chi phi thue thu nh~p doanh nghi~p hi~n hanh, chi phi thue thu nhap doanh nghiep hoan Ial,
- Chi phi thue thu nhap doanh nghiep hlen hanh duoc xac dinh tren co sa thu nhap chiu thue va thue sudt thue TNON trong nam hi~n hanh,- Chi phi thue thu nhap doanh nghlep hoan lai diroc xac dinh tren co sa so chenh I~ch tam thiYidll,!c khau trir, so chenh I~ch tam thoi chiu thusva thue sudt thue TNON.Khong bu trir chi phi thuf TNONhi~n hanh vot chi phi thue TNONhoan lai,
26. Cac nguyen cic va phuong phap ke roan khac,Baa cao tai chinh duoc trlnh bay tren co sa tuan thii h~ thong chuan mt,rcke toan Vi~t Nam do Be)Tai chinh ban Mnh.
V.Cac chinh sach ke toan ap d"mg (trong trllerng hQ'p doanh nghi~p khOng dap ung gia dinh ho~t d(Jng lien t\lc)
1.Co tai pMn lo~i tai san dai h~n va nQ' phai tra dai h~n tMnh ngan h~n khong?
2. Nguyen cic xac dinh gia tri tung lo~i tai san va nQ' phai tra (theo gia tri thuan c6 the th.,c hi~n dllQ'C,gia tri c6 the thu hoi, gia tri hQ'pIy, gia tri hi~n ~i, gia hi~n Mnh ...)
3. Nguyen cic xu Iy tai chinh ctoi veri:- Cac khoan dt,rphong;- Chenh I~ch danh gia li;litai san va chenh I~ch tY gia (con dang phfm anh tren Bang can doi ke toan - neu co).
VI. ThOng tin bo sung cho cac khoan m\lc
1. Tfen-Tien mij.t- Tien gill ngan hang khong kY hi;ln- Tien dang chuyenC(Jng
Dun vj tfnh: .30/09/2017
150,390,46138,593,400,326
01/01/2017591,605,043
37,555,003,219
38,743,790,787 38,146,608,262
2. Caekhodn elOu til' tel;ehinh
aLChung khoan kinh doanh _ _ _ _ ._.__ . _- Tong gia tri co phieu;----.------.-------- ---- .._---t------------I------------------t------------(chi tiet tung IOi;lico phieu chiem tu 10% trentong gia tri co phieu tra len)r-- ------ ----- ---------------t-- -- ------.- -1------ Tong gia tri trai phieu;r---------- ---------------------:.~-- --------------.----..--------(chi tiet tung IOi;litrai phieu chiem ill 10%~en t(Jng giatri trai Jl_I1leutra lel1}___ ~ .__ L..___ _ ~_____ _ _ __ _ __
Gia tri hO'p Iy Gia tri hO'p Iy DllphoneGia_g_oc Du.:_p_hong01/01/201730/09/201
--- -- ----- --- - ------- ----
----------- -----------t------------
------- ----t------------ -- ----- -----
------ - -------1-----------
~Caekho~;:dli~t;;:khac;-~·--·----·-'---·--·---~·~-----'---·.-.---.-.- ..----.----~----~--.-.----.--- ...-- ---- .. ~-- - .--~----~-.----.-~---.---~~-----.-. --- r---.------~-.-.-- ~----~-.-----t__------ ---- - f-"----------- ~----- .----~--- Ly do thay doi vai rung khoan dliu nr/loaleQ.phieu, tnii phieu:+ Ve so hrong+ Ve_gia tr] ---t------.-- -~--I------~----+-~------.--__lI_--- ------i-------·---- r---------~-
-----.-----+-- -~-----_f_----.---~ --- ----~-- .---c-------------
b) Dliu tu gifr den ngay dao han
- T6m cit tinh hinh hoat dQng ella cac cong ty con, cong ty lien doanh, lien ket trong kY;- Cac giao dlch trong yeu gifra doanh nghiep va cong ty con, lien doanh, lien ket trong kYo- Truong hC!Pkhong xac dinh duoc gia tri hC!Ply thi gi3i trinh ly do.
3. PMi thu cua khUchhang 30/09/2017 01/01/2017a) Phai thu cua khach bang ngan han 439,943,224,460 209,216,016,137-Chitiet caekhoan pMi thu eua ktuict: hang chiem til' 10% tro-ten tren tong pMi thu khach hang
Cong ty CPPET Quoe Te 202,279,654,640Cong ty TNHH Quae Te Unilever Vi~t NamCong ty CPNap Toan Cau 84,094,469,513
- Cac khoan phal thu khach hang khac
100,066,623,10729,303,399,269
~_-.:r: - ,
b) Phil; thu ella khcieh hOng diJihr;w (tU'O'ng t!l' ng&n han]c) Phal thu cua khach hang la cac ben lien quan(ehi tiet tirng doi tuong)
Cong Ty TNHH Hang Tieu Dung Thai LongCong ty Co phan PET Quoc te (*)Cong ty Co phan Thirc phdm Hong PMCong ty Cophan nhua P.E.TVi~t Nam (**)Cong ty Co phan N~p Toan CauCong ty TNHHMTVBao Bi Quoe Te Ngoc NghiaCong Ty TNHH Thjt Ngon Qu6e rs
u6e Te' Lamaison
4. Pha; thu khcie
30/09/2017VND14,218,011,050
202,279,654,64023,376,173,30336,149,296,55984,094,469,5132,000,000,0001,403,600,000
01/01/2017VND7,807,010,000
100,066,623,1077,026,211,672561,737,000
1,638,615,00031,834,880
400,400,000
S. Tili san thieu ehiYxu If 30/09/2017 01/01/2017So IlfO'ng Gia tr] So IIfQ'n2 Gia tr]
a) Tien:--- ------ -- -------
~!iang ton kho; . ---------._--- -- -- ----_ ------ 1---- - ----.0.TSCD; _._- -- -----d) Tai san khac,
6. N{yxiiu 30/09/2017 01/01/2017Giagoe nQ' I Gia tri co the thu hoi I Doi tuong nQ' GiagoenQ' I Gia tr] co the thu hOi I Doi nrongnQ'
u_. ~:Z:...-n, U -= ."'u
- Tong gia tr] cac khoan phai thu, cho yayhan thanh toan hoac chua qua han nhirng kh6
thu
9. Tang,g;am ttl; san co tIjnh huu hinh:
muc true Maymoe,thiet b] Phuongti~n v~n tai,truyend~n
Thietbidung cu quan Iy
363.636.36480.693.630.438
- Mua trona nam- Nhan lai do bi tra lai tal san da thanh Iv- flau illXDCBhoan thanh- Tane: Chuven tirTSCflHH TTC- Chuven sane: bat done: san dau tu- Thanh lv, nhuonz ban
28.170.066.205 5.612.888.904363.636.364
9.951.493.918
Tongci,lng
70.742.136.520
92.258.846.387 15.285.955.359 107.544.801.746
- Cia tri TSCf)hiiu hinh dung de Mo khodn yay- Nguyen gia TSCf)31/12/2016 da khtfu hao Mt nlumq viIn con srrd!lng;- Nguyen gia TSCf)31/12/2016 cho thanh lj;- Caccam ket ve vi?c mua, bOn TSCf)hiru hinh co gia tri Ion trong tuonq lai;- Cac thay doi kluic ve TSCf) hiru hinh.
Quyen sir dung dat Quyen phat hanh Tongci,lng
-Tang khac- Thanh ly, nhuong ban-Giarn khac
- Giu tri con lai cuoi kY TSCDvo vay;- Nguyen giu TSCDvo hinh dii kluiu hao Mt nhtmq v6n szr dl,mg;- Giu tri con I~i cuiii kY cua TSCDvo hinh dung de tM chdp, dim co dam bao khoan vay;
11. thue tili chinh:
- Khau hao trong narn- Chuyen HMLKTTCsang TSCDHH-Tang khac- Tra lai TSCDthue tai chfnh- Giam khac
,. Tien thue phcit sinh them dU'l!cghi nhtJn fa chi phi trong niim;,.Can czr de xtu: dinh tien thue phut sinh them;,.Dieu khotin gia han thue hoijc quyen diroc mua tat san;
12. Tang,gicimbiit dpng scindau tir:
Khoan muc So01/0112017 Tang trong nam Giam trong nam S630/09/2017a}Bat dl)ng san diiu tu cho thueNguy_en_gia
- Quyen Slr dung (!at-Nha.- Nha va quyen Slr dung dat- CO'sa ha taI_!KGill tr] hao mon liiy ke- Quyen Slr dung dat- Nha- Nha va quyen Slr dung dat- CO'sa ha taI_!KGia tr] con Iai- Quyen Slr dung dat- Nha- NM va quyen Slr dung dat
..:..~.'l.:..s..~..~.~_~~g _ - - - --- ..- -..1----- - --- _._ _ _ _ .__ _.._.__ .__..__ _.__ ._._._. .__
l!lBat d(lDg_san dau rtf nam gift chii' tang gia
- Quyen Slr dung dat- Nha- Nha va quyen Slr dung dat- CO'sa ha tangTon thiit do suy giam gia tri- Quyen Slr dung dat- Nha- NM va quyen Slr dung dat- CO'sa ha tangGia tr] con lai- Quyen Slr dung dat-Nha- Nha va quyen Slr dung dat- CO'sa ha tang
- Cili tri con lai cuoi kY eua BfJSfJT dung de the chdp, dim coddm bOokhodn vay;- Nguyen gili BfJSfJT do khOu hao het nhU'ng van eho thue hoijc nom gi;r cM tang gili;- Thuy€t minh soli~u va gidi trinh khlie.
- Chi phi tra tnro-c thue ho<).td(lng TSCD;- Cang Ct.J,dt.JngCt.Jxuat dung;- Chi phi di vay;- Cac khoan khac (neu chi tiE~tneu c6 gia trj 100n).
,\-_\ ;;.;.. ~ _~ .... 1_""11
- Chi phi thanh I~p doanh nghiep- Chi phi mua bao hiem:- Cac khoan khac [neu chi tiet neu co gia tri Ion).
14. Toi san khtu:a) Ngon h{ln(chi tiet thea tirng khoan muc]Chi phi cong cu va dung cu tra truoc
30/09/2017 01/01/2017
3,226,449,484 1,332,662,669
b) Daihan (chi tiet theo til-ngkhoan muc]C6ng cu, dung cuNhan
5,339,469,837 8,217,027,14416,275,000,000
24,492,027,1445,339,469,837
15. Vayva n9' thue tOichinh 30/09/2017 Trona nam 01/01/2017Giatri So co kh3 nang tra ng Tiing Giam Gia tr] So co kha nang tra ng
a) Yay ngan hanYay ngan han-VCB-VND 246,758,621,607 246,758,621,607 376,407,323,172 309,775,796,718 180,127,095,153 180,127,095,153Yay ngan han-VCB-USD 36,860,579,696 36,860,579,696 133,276,519,378 178,013,134,893 81,597,195,211 81.597,195,211Yay ngan han-BVB-VND 71,298,501,268 71,298,501.268 143,341,890,660 134,317,004,904 62,273,615,512 62,273,615,512Yay ng~n han-TPB-VND 30,398,088,290 30,398,088,290 36,940,382,849 6,542,294,559 - -Yay ngdn han-TPB-USD 8,274,312,000 26,576,733,100 18,302,421,100 18,302,421,100Yay ngan han-CCB-VND 112,351,336,050 112,351,336,050 162,025,601,460 145,600,769,160 95,926,503,750 95,926,503,750Yay ng~n han-CCB-USD 4,991,010,000 4,991,010,000 4,991,010,000Cae c6ng ty Ii{m quanYay ngdn han-VNP-VND 25,400,000,000 25,400,000,000 20,400,000,000 5,000,000,000 10,000,000,000 10,000,000,000Yay ng~n han-IPC-VND 500,600,000,000 500,600,000,000 147,100,000,000 39,200,000,000 392,700,000,000 392,700,000,000Yay ngan han-GCC-VND 155,420,000,000 155,420,000,000 43,100,000,000 128,680,000,000 241,000,000,000 241,000,000,000Yay ngdn han-NN1-VND 48,300,000,000 48,300,000,000 52,100,000,000 3,800,000,000
b) Yay dai han (Chi tiet thea ky han]M{>tben lien quan (IPC) - -
){ Ji\ _dz'il:r(:~ilg _·~Bi··
thue ta! chinh qua han
6,348,505,618 109,419,274,868
d) Thuyet minn chi tiet ve cac khodn vay vii n9' thue tel; chinh do; vo-; cac ben lien quan
16. Phd; trd ngll'O-; banGia tr] co kha nang tra
a) Cac khoan phd; trti ngll'O-; bOn han- Chi tiet cho tung aoi tuong chiem tir 10% trc'rlen tren tong so phai tra:Cong ty Co phan Niip Toan Cau 85,437,043,183CTy C6 Phdn Nhua PET Vi~t Nam 28,672,929,528C6ng Ty TNHH Hung Nghiep FormosaCac nha cung cap khac- Phal tra cho cac aoi tuong khac
33,934,218,78035,627,013,989
co kha nang tra nQ'
85,437,043,18328,672,929,52833,934,218,78035,627,013,989
c] So nQ'qua han chua thanh toan- Chi tiet tirng doi tU'l;mg chiem 10% tra lentren tonn soqua han;
Gia tr]
95,416,303,942
111,390,648,77 424,164,075,683
111,390,648,77424,164,075,683
95,416,303,942
3010'l1201"l85,437,043,18328,672,929,5286,223,807,810
260,131,96085,422,642
120,679,335,123
0110~/201,?111,390,648,77424,164,075,6836,337,181,740
15,638,667,987551,038,95041,800,000
158,123,413,134
11,933,606,755 97,485,668,113
d) Phd; trd ngll'O-; ban Iii cac ben lien quan (chi tiet cho tirng doi tll'9'ng)CBngty conCong ty Cophim Nap Toan CauCong ty CophCtnnhira P.E.T Vi~t NamCong ty CophCtnPET Quoc teCongTy TNHHMTV BaoBl Quae; TeNgQCNghiaCTyTNHH Hang Tisu Dung Thdi LongCong ty Cophiin Thtrc phiIm Hong PhuCty TNHH Thit NgonQuO(; Te La MaisonCTy TNHH Thit NgonQuae Te
7. Thue va cdckhoan phai npp nha mrtrc 01/01/2017
alPha; npp- Thu nhap doanh nghlep (TNDN)- Thu nh~p ca nhiin (TNCN)- Thue Gia tr] gia tang (GTGT)- Thue Gia tri gia tang (GTGTNK)- Thue nhap khdu- Thue nha Thau
482,879,457 3,974,550,267 4,257,882,568 199,547,156156,450,794 590,595,463 703,462,582 43,583,675
26,703,340,523 26,703,340,523925,759,293 925,759,293
7,000,000 7,000,0002 2
(13,582,861,674) (13,582,861,674)
(26,524,163,389) (79,207,897,292) 82,416,952,70I (23,315,107,980)
b) Pha; thu- Thu nhap doanh nghiep (TNDN)- Thu nhap ca nhiin (TNCN)- Thue Gia tri gia tang (GTGT)- Thue nha Thau- Thuf mon bai- Thuekhae
~~
- Trich tnroc ehi phi tien luang- Trfeh truoc Lii.ivay phai tra- Chi phi trong thoi gian ngirng kinh doanh;- Chi phi trich truce tarn tfnh gia von hang- Cac khoan trich tnroc khac:
- Lii.ivay- Cac khoan khac (ehi tiet timg khoan)
6,620,000,000
30/09/2017
thanh phfrn BDSdii.250,020,809
4,907,377,6242,199,788,982
799,239,653
l 19.PhQ; tra khac 01/01/2017a) Ngan han- Ta] san thira cho giai quyet:- Kinh phi cong doan:- Bao hiem xii.hi;li;- Bao hiern y te;
30/09/2017
590,037,7361,704,479,880333,479,005
77,910,913
1,020,600
- Bao hiem that nghiep:- Phai tra ve co phan hoa:- Nhan kY quy, kY circe ngan han:- Phai tra ni?i bi? - MU'9'n cac cty con- Co nrc, 19'inhuan phai tra:
1- Lai yay- Cac khoan
900,000,000
169,897,785
58,996,650,66351
b) Dai han (chi tiettirng khoan m...c)- Nhan kY quy, kY CU'9'cdai han
quan
21- Trai phieu phat hanh
200,000,000,000 9.93% 3 narn 200,000,000,000 9.50% 3 nam
b) Thuyet minh chi tiet ve trai phieu cacben lien quan nam gifr (theo tirng loal traiphieu]
21.2. Tral phieu chuyen diU:a. Trai phieu chuyen doi t:{Iitho'i diem diluky:
- Thai diem phat hanh, k:Y han goe va k:Y han con lal rung loal trai phieu chuyen doi;- 50 luong rung loai trai phleu chuyen doi;- Menhgla, lai suat rung loai trat phieu chuyen doi;• T.Y l~ chuyen doi thanh co phieu rung loai trai phleu chuyen doi;- Lai sufit ehiet khfiu dung dexac dlnh gia trl phan no gdc ella rung loai trai phieu chuyen doi;- Gia tn phan no goe va phan quyen chon co phh~u ella rung loal trai phieu chuyen doL
b. Tral phieu chuyen doi phat hanh them trong ky:- Thai diem phat hanh, ky han goe rung loai trai phieu chuyen dOi;
- 50 hl'9'ng rung lO\litrai phieu ehuyen doi;- M~nh gia, lai suat rung lO\li trai phieu
ehuyen doi;- T.Y l~ ehuyen doi thanh co phieu rung lO\litrai phieu ehuyen doi;- Lai suat ehiet khau dung de xae djnh gia trj phan n9' goe ella rung lO\litrai phieu ehuyen doi;- Gia trj phan n9' goe va phan quyen ehQn co phieu ella rung lO\litrai phieu ehuyen doL
c. Trai phieu chuyen doi duQ'c chuyen tbanh co phieu trong ky:- 50lu9'ng rung lO\litrai phieu da ehuyen doi tMnh co phieu trong k:Y;- 50lu9'ng co phieu phat hanh them trong k:Y de ehuyen doi trai phieu;- Gia trj phan n9' goe ella trai phieu ehuyen doi dU9'eghi tang von ehll sa hii'll.
d. Trai phieu chuyen doi dii dao h~n khong dUQ'c chuyen thanh co phieu trong ky:- 50lu9'ng rung lO\litrai phieu da dao h\ln khong ehuyendoi thanh co phieu trong k:Y;- Gia trj phan n9' goe ella trai phieu ehuyen doi dU9'e hoan tra eho nM dau ill.
e. Trai phieu chuyen doi t:{IithcYidiem euoi kjr:- Ky h\ln goe va k:Y h\ln con l\li rung lO\litrai phieu ehuyen doi;- 50lu9'ng rung lO\litrai phieu ehuyen doi;- M~nh gia, lai suat rung lO\litrai phieu ehuyen doi;- T.Y l~ ehuyen doi thanh co phieu rung lO\litrai phieu ehuyen doi;- Uii suat ehiet khau dung dexae djnh gia trj phan n9' goe ella rung lO\litrai phieu ehuyen doi;- Gia trj phan n9' goe va phan quyen ehQn co phieu ella rung lO\litrai phieu ehuyen doL
g) Thuyet minh ehi tiet ve trai phieu cae ben lien quan nam gifr (theo tung lo~i trai phieu)
22. Co phieu uu diii pMn lo~i la nQ' phaitra- M~nhgia;
"Doi tuong diroc phat hanh (ban lanh dao, can bQ,nhan vien, doi urong khac):- Dieu khoan mua lai (Thai gian, gia mua lai, cac dieu khoan CCY ban khac trong hop dong phat hanh):- Gia tri da mua lai trong ky;- Cac minh khac,
24. Tel;san thue thu nh~p boiin /{I; velthue thu nh~p holin /{I;phd; tra
24,187,984,694 29,663,943,272
xac dinh gia tr] tai san thue thu nhap hoan lai- Tal san thue thu nhap hoan lai lien quan den khoan chenh I~ch tarn thai duoc khflu trir- rai san thu!! thu nhap hoan lal lien quan den khoan IIItlnh thue chua Slr dung- Tat san thue thu nhap hoan lal lien quan den khoan U'U dai tfnh thue chua Slr dung- So bu trir v6i thue thu hoan tra
b- Thue thu nh~p hoan lai phal tra 30/09/2017 01/01/2017- Tai san thue thu nhap hoan lai lien quan den khoan chenh I~ch tam thai duc;rckhau trir- rai san thue thu nh~p hoan I'ililien quan den khoan IIItinh thue chua Slr d1,lng- rai san thue thu nh~p hoan I'ililien quan den khoan U'U dai tinh thue chua Slr d1,lng
25. Von chu sO-hiru
a) Bang doi chleu bien dQng ella von chusir hiru
Cac khoan muc thuQe von chu so hiru
Von gop ella chu so Thang du von eoCophieuquy Quy etau tu phat Quy khae thuQe LNST thue chua phan
CQnghii'u phan trien von chu so hiru phOi
A 1 2 3 4 5 656du dau nam truoc 01/01/2016 522,500,000,000 46,900,000,000 (88,088,780,000) 10,973,114,162 192,503,849 127,380,341,671 619,857,179,682- Tang von trong narn nay 94,959,177,525 94,959,177,525- Laitrona narn truce -- Tang khac: holm nhap co rue trong kV -- Mua lai Co phi«~uquy ghi 22000/co -- Li)trona narn truce --GiamkMc (48245 922 000) (48 245 922 000)So duodau nam nay 01/01/2017 522,500,000,000 46,900,000,000 (88,088,780,000) 10,973,114,162 192,503,849 174,093,597,196 666,570,435,207- Tang von trona narn nay
-- Lai trong narn nay 13,559,810,983 13,559,810,983- rang khac (nhan co rue tir Cty.Con-IPC) 58.880,000,000 58,880,000,000- Giam von trona narn nay -- Li)trona nam nay
-- Glam khac rchia co rue cho co dong) -- Giam khac -So duocuoi 30/09/2017 522,500,000,000 46,900,000,000 (88,088,780,000) 10,973,114,162 192,503,849 246,533,408,179 739,010,246,190
c) Cac giao dich ve von v&i cac chu so hiru va phan phOi eo nrc, 30/09/2017 01/01/2017ehia lQ'i nhuan- Von dau tir cua chu sO-hiru+Von gop dau narn 522,500,000,000 522,500,000,000+ Von gop tang trong nam+ Von gop giarn trong nam+ Von gop cuoi nam- Co rue, 19"inhu~n da chia
d) Co phieu 30/09/2017 01/01/2017- So hrong co phieu dang ky phat hanh 52,250,000 52,250,000- 501U'{J'ngcophieu dli ban ra c6ng chung 52,250,000 52,250,000+ C6 phieu ph6 thong 52,250,000 52,250,000+ C6 phieu uu dai (loal dugc phan loal la von chu sa hiru]- 501U'{J'ngcophieu dU'{J'cmua If!.i (co phieu quy) (4,004,078) (4,004,078)+ C6 phieu phd thong (4,004,07B) (4,004,07B)+ C6 phieu uu dai (loai duoc phan loai la von chu sa htru)- 501U'{J'ngcophieu dang luu hant: 48,245,922 48,245,922+ Cophieu ph6 thong 4B,245,922 4B,245,922+ C6phieu uu dai [loal dugc phan leal la von chu sa htru] - -
• M~nh gia co phieu dang hru hanh : 10.000 vnd/C6 phieuVaongay 19 thong 9 nam 2014, Trung tam TN,mgtai Quoc teViet Nam ali phon quyet viec C6ng ty mua If!.i4.004.000 c6'phieu quy til' RedRiver Holding vtYigio 22.000 VNDmpt cO'phieu. CO'phieu quy nay ali dtro«:mua If!.i vao thOng 12 nam2014.d) Co tu-c
- C6 nrc dii cong bo sau ngay ket thuc ky ke toan nam:+ Co tuc dii cong bo tren c6 phieu pho thong: .........+ C6 ruc dii cong bo tren c6 phieu ll'Udiii:.....- C6 ruc cua c6 phieu ll'Udiii lily ke chua dugc ghi nh~n: ..
e) Cac quy cua doanh nghi~p:- Quy dliu ttl' pMt trien;- Quy hll trg s~p xep doanh nghi~p;- Quy khac thu(lc von chu sa hfru.
g) Thu nh;)p va chi phi, liii ho;)c 16dU'Q'cghi nh~n tqrc tiep vaovon chu sir hfru thea qui djnh cua cac chuan ml,l'cke toan c\Ithe.
26. Chenh I~ch danh gia l<;Iitai san 30/09/2017 01/01/2017
Lf do thay d6i gifra so dliu nam va cuoi nam (danh gia l<;litrongtruang hgp nao, tai san nao dugc danh gia l<;li,thea quyet djnhnao? ..).
27. Chenh I~ch tY gia 30/09/2017 01/01/2017
- Chenh l~ch tY gia do chuyen d6i BCTCl~p bang ngo<;lit~ sang VND
- Chenh l~ch tY ghi pMt sinh vi cac nguyen nhan khac (noi ro nguye
28. Nguon kinh phi- Nguon kinh phi dugc cap trong nam- Chi sl,l'nghi~p- Nguon kinh phi con l<;licuoi nam
30/09/2017 01/01/2017
(...) (...)
29. Cac khoan m\lc ngoai Bang Can doi ke toan 30/09/2017 01/01/2017
a) Tai san thue ngoai: Tong so tien thue toi thieu trong tll'O'ng- Tu 1nam tra xuong;- Tren 1nam den 5 nam;-Tren 5 nam;
b) rai san nh;)n gifr hQ: Doanh nghi~p pbai thuyet minh chi tiet ve solU'Q'ng. chung 10i;li,quy each, philm cbat cua tung 10i;litilisan ti;li thM diem cuoi kyo
- V~ttuhang hoa nh~n gifr h(l, gia cong, nh~n uy thac: Doanh nghi~p phai thuyet minh chi tiet ve solugng, chung 10<;li,quy cach, pbamchat t<;Iithai diem cuoi kY.
- Hang hoa nhan ban hQ.nhan ky gtri. nhan dim co. the chap: Doanh nghiep phai thuyet minh chi tiet ve so hrong, chung loai, quy each.phdm chat rung loai hang hoa:
c) Ngo\lit~ cac IO\li:Doanh nghiep phai thuyet minh chi tiet so hro ng tung loai ngoai t~ tinh theo nguyen t~.Vangtien t~ phaitrinh bay khoi lueng thea don vi tinh trong nuo-cva quOcte Ounce. thuyet minh gia tr] tinh thea USD.
d) Kimkhi quy, dolquy. Doanh nghiep phal thuyet minh chi tiet gia goc. so lU'Q'ng(theo don vi tinh qudc tel va chung loal cacloai kim khi quy, da quy,
d) NQ'kh6 cIoicIaxu ly: Doanh nghiep phai thuyet minh chi tiet gta tr] (theo nguyen t~ va VND)cac khoan nQ'kho cIoicIaxu lytrong vong 10 nam ke tu ngay xu ly thea tung doi tuong, nguyen nhan da xoa so ke toan no kho doL
e) CacthOngtin khac ve cac khoan ml}engoai Bang can doi ke toan
30. CacthOngtin khac do doanh nghi~p tt}'thuyet minh. giai triJ
VII.ThOngtin bo sung cho cac khoan ml}ctrinh bay trong Bao cao ket qua hO\ltdQngkinh doanhD071 tinh: VND
~~~~
c) Trtr(YnghQ'pghi nh~n doanh thu cho thue tai san 1<) tong so tien nh~n trtr&c. doanh nghi~p phai thuyet minhthem de so sanh 51!khac bi~t giila vi~c ghi nh~n doanh thu thea phtrO'ng phap pMn bo dan thea thai gian chothue; Kha nang suy giam IQ'inhu~n va luong tien trong ttrO'ng lai do da ghi nh~n doanh thu doi v&itoan bQso tiennh~n trtr&c.
- Chiet
- Gia von cua himg h6a da ban;- Giavon cua tha.nh pham da ban;Trong 116:Giti von trich trU'uc cria hewg hoti, thilnh ph am batdpng san da bOn bao gom:+ H\lngml}cchi phf trfch trtr&c;+ Gia tr! trfch trtr&c vao chi phi cua rung h\lngm1,lC;
+ Thai gian chi phf dl! kien phat sinh.- Gia von cua d!ch VI} da cung cap;- Gia trj can I\li.chi phf nhtrQ'ng ban. thanh Iy cua BDSdau ttr;- Chi phi kinh doanh Bat dQng san dau ttr;- Gia tr! hang ton kho mat mat trong ky;- Gia tr! tung 10\lihang ton kho hao hl}t ngoai d!nh muc trong ky;- Cac khoan chi phi vU'9'tm,rc binh thU'iJ'ngkhtie dU'9'c tinh tr'!'ctiep vilo giti von;- DI!phang giam gia hang ton kho;- Cac khoan ghi giam gia von hang ban.
(197.636.004.451)(60.061,463.172)
(173.167.261.714)(75.219.048.747)
- Co rue, IQinhuan dU9'e ehia;- Liii chenh I~eh tY gia:- liB ban hang tra cham, ehiet khfiu thanh toan:- Doanh thu tai chinh khac,
58,880,000,000400,859,509 102,863,542
(13,955,102,539)- Uii tien vay;- Hoan nh~p d\l' phong gtarn gia dliu ill- Chiet kh3u thanh toan, liii ban hang tra cham:- Lli do thanh Iy cac khoan dliu nr tai ehinh;- Lli chenh I~eh tY gia;- D\I'phong giarn gia chimg khoan kinh doanh va ton that dliu tu:- Chi phi tat ehinh khac:- Cac khoan ehi
(24,044,669,004)
(72,803,807) (9,385,154)
- Liii do danh gia lai tal san;- Tien phat , den bu thu dU9'e;- Thue dU9'egiam:- Thu nhap tir eho thue- Cac khoan khac,
3,768,272,727934
6,963,056,205
3,426,881,819
- Gia tri eon lal TSCfl va ehi phi thanh Iy, nlnrong ban- Chi phi heat dQng cua tal san thue- Lli do danh gia lai tai san;- Liiivay thue TC- Cackhoan b] phat - Cac khoan thue ph(lt- Cae khoan kMe.
a) Cae khoan ehi phi quan Iy doanh nghi~pLuO'ng& thuo-ng
dung van phongChi phi khau haoPhi,l~ phiChi phi d\l' phongChi phi dieh V\) mua ngoaiChi phi quan Iy doanh nghi~p khcie- Gia tri eon I(li,ehi phi nhu9'ng ban, thanh Iy eua BflS dliu tU';- Cae khoan ehi kMe.
LuO'ng& thuo-ngChi phi v~t Ii~u, d6ng g6iChi phi khau haoHoa hong & V~n ehuyenBao tri & bao duiYngChi phi ban hang kMe- Chi tiet eae khoan ehiem tu 10% tro- len tren tong ehi phi ban- Cae ehi ban khae.
(4,692,641,131)(13,261,730)
(806,216,220)(11,911,500)
(3,284,270,096)(881,144,309)
(3,178,574,020)(14,284,835)(4,290,000)
(4,465,577,025)
(474,495,330)
(2,974,922,366)
(8,527,975,665)(41,984,931)
(945,774,871)(29,094,159)
(5,031,225,017)(1,545,761,562)
(4,277,274,797)(171,741,739)(25,098,735)
(5,284,319,042)
(483,167,605)
- Chi phi Ii~u, v~t Ii~u;- Chi phi nhan cong:- Chi phi khau hao tai san co dinh:- Chi &Chi
!i.hi..rhJ!;. Chitieu "Chiphi san xudt kinh doanh theoyeu to" 10cac chi phi phOtsinh trong kY dU'{)'cphan anhtrong Bang Candoi ke toan va Boo coo kit qua kinh doanh.-Doivo-;cacdoanh nghifp san xudt, vifc thuyetminh chi phi thea yeu to dU'{)'ccan cu-vao so phat sinh trencac tat khoan sau:+ T3i khoan 621 - Chi phi nguyen v~t Ii~u true tiep;+ T3i khoan 622 - Chi phi nhan cong true tiep;+ T3i khoan 623 - Chi phi sUodung may thi cong:+ T3i khoan 627 - Chi phi san xuat chung;+ T3i khoan 641 - Chi ph! ban hang;+ T3i khoan 642 - Chi phi quan Iy doanh nghiep.
-Doivo-;cacdoanh nghifp thU'O'ngmai, vifc thuyet minh chi phi thea yeu to dU'{)'ccan cu-VQO so phat sinhtren cdc ttli khoan sau (khong bao gom gia mua hang hOa):+ T3i khoan 156 - Hang h6a;+ rai khoan 632 - Gia von hang ban;+ Tai khoan 641 - Chi phi ban hang;+ Tal khoan 642 - Chi phi quan Iy doanh nghiep.
-Doanhnghifp co quyen hra chpn can cu-khOcnhimq phdi dam bao thuyet minh day du chi phi theo yeu to.
- Chi phi thue thu nh~p doanh nghi~p hoan I\li phat sinh tir cackhoan chenh I~ch t\lm th<riphai chiu thue;- Chi phi thue thu nh~p doanh nghi~p hoan I\li phat sinh tir vi~choan nh~p tai san thue thu nh~p hoan I\li;- Thu nh~p thue thu nh~p doanh nghi~p hoan I\li phat sinh tir cackhoan chenh I~ch t\lm th<ridU'c;rckhau trir;- Thu nh~p thue thu nh~p doanh nghi~p hoan I\li phat sinh tir cac
15dnh thue va U'U dai thue chU'aSlr d\lng;- Thu nh~p thue thu nh~p doanh nghi~p hoan I\li phat sinh tir vi~c
nh~p thue thu nM,p hoan lai phai tra;chi thue thu doanh hoan
VIII. Thong tin b6 sung cho cac khoan m\lc trinh bay trong Bao cao hru chuyen tien t~
den bao cao lU'u lai
- Mua tai san cach nh~n cac khoan nc;rlien quan tn,rc tiep- Mua doanh nghi~p thong qua phat hanh co phieu;- Chuyen nc;rthanh von chu sa hfru;- Cac giao dich phi tfen t~ khac
2. Cae khoan tien do doanh nghi~p nc1mgifr nhU'ng khOng dU'ge sUod\lng: Trinh bay gia trj va Iy do ena cae kl
3. S6 tien di vay th\l'e thu trong ky:- Tien thu tir di vay thea khe U'cYcthOng thU'Crng;- Tien thu tir phat hanh trai phieu thU'Crng;- Tien thu tir phat hanh trai phieu chuyen doi;
• Ti'en thu til' phat hanh co phieu uu diii phan loai la nophai tra:· Ti'en thu tir giao djch mua ban lai tral phieu Chfnh phil va REPOclurng khoan:· Ti'en thu tir di yay du&i hlnh thirc khac,
4~So tifm dil th\l'c tra goc yay trong k}':· Tien tra no goc yay thee khe u&c thong thuong:· Tien tra no goc tral phieu thuong:· Tien tra no goc tral phieu chuyen doi;· Tien tra no goc co phieu irudlii phan loai la no phai tra:· Tien chi tra cho giao dich mua ban lal tral phieu Chfnh phil va REPOchimg khoan:
· Ti'en tra no yay diroi hlnh tlnrc khac
IX.Nhfrng thong tin khac
1.Nhfrng khoan no tiem tang, khoan cam ket va nhfrng thong tin tai chfnh khk .2. Nhfrng 51! ki~n phat sinh sau ngay ket thuc ky ke toan nam: ..3. Thong tin ve cac ben Hen quan (ngoai cac thong tin dli dugc thuyet minh a cac pban tren).4. Trinh bay tai san, doanh thu, ket qua kinh doanh thee bQph~n (theo linh VI!C kinh doanh ho~c khu VI!C dja ly) thee quy djnheila Chuan ml!c ke toan so 28 "Bao cao bQph~n ..(l):.5. Thong tin so sanh (nhfrng thay doi v'e thOng tin trong Bao cao tai chlnh cua eac ni1lndQke toan tru&e): ..6. Thong tin ve ho~t dQng lien t1,Ic: ..7. Nhfrng thong tin khac .
NgucYiI~p bieu(Ky, h9 ten)
LQp,ngay 10 thdng 10 niim 2017Giamdoc
dau)
~.
DONG THl NGQC TRItU
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