••••••••••••••••••••••••••••••••••

eONG TV COPHAN VIeT NAM KY NGHe sue sAN

(Thanh I~p tet nLlacCqng hoa Xa hqi ChUnghia Vi~t Nam)

BAo cAo TAl CHiNH f)A f)UQ'C KIEM ToAN

Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2017

••••••••••••••••••••••••••••••••••

CONG TV cc5 PHlN VIeT NAM KY NGHe SUC SAN420 Nd Trang L.ong, PhU'CSng13, Qu~n Binh ThanhThanh pho Ho Chr Minh, Viet Nam

MIJC LVC

NOI DUNG TRANG

BAD CAD CUA BAN GIAM D6c 1 - 2

BAD CAD KI~M ToAN DOC LAp 3-4

BANGCAND61 K~ ToAN 5-6

BAD CAD KET QuA HO~T DONG KINH DOANH 7

BAD cAo uru CHUY~NTI~N Tt; 8

THUYETMINH BAo cAo TAl CHfNH 9 - 30

CONGTV CO PHAN VI~T NAM KY NGH~ SUC SAN420 Nd Trang Long, Phu'ong 13, Qu~n Binh ThanhThanh ph5 Ho Chf Minh, Vit~t Nam

BAo cAo ClIA BAN GIAM aoc

Ban Giam d5c Cong ty Co phan Vi~t Nam Ky ngh~ sue san (gQi tat la "Cong ty") d~ trinh bao cao naycunq v~i bao cao tai chfnh cue Cong ty cho nam tai chfnh ket thuc ngay 31 thang 12 narn 2017.

HQI aONG QUAN TRI, BAN GIAM aoc vA. BAN KIEM SOAT

cac thanh vien cue HQi (Jong ouan tr], Ban Giam (J5c va Ban Kiem scat Cong ty dil dieu hanh Cong tytrong narn va den ngay I~p bao cao nay gom:

!;t01 dOng Ouin trlOng Nguy~n Phuc Khoaeng Nguy~n NgQcAneng Van Duc Mu'oi¢ng Pharn Trung LamOng Tran NgQcDangeng Huynh Quang Glau

Chu tjchPh6 Chu tich (bo nhlem ngay 05 thanq 4 narn 2017)Pho Chu tlch (mi~n nhlern ngay 05 thanq 4 narn 2017)Pho Chu tichThanh vienThanh vien (b5 nhi~m ngay 05 thang 4 nam 2017)

Van Gjam dOcOng Nguy~n NgQcAneng Van Duc Mu'olBa Lam Thi NgQcSu'dng~a D~ng Thi Phu'dng NinhOng Nguy~n Dang Phu

T5ng Giam (J5c(b5 nhi~m ngay 07 thang 4 nam 2017)T5ng Giam d5c (mi~n nhi~m ngay 07 thang 4 nam 2017)Pho T5ng Glam (J5cPho T5ng Giam d5cPho T5ng Giam d5c

Van Klem soatOng Ph~m Hoang Sdneng Nguy~n Kim KhanhBa Doan Thi My Duyeneng Le Quang LiemBa Hoang Thj Kim Phu'c;1ng

Tru'O'ngban (b5 nhi~m ngay 05 thang 4 nam 2017)Tru'O'ngban (mi~n nhi~m ngay 05 thang 4 nam 2017)Thanh vienThanh vlen (b5 nhi~m ngay 05 thang 4 nam 2017)Thanh vien (ml~n nhi~m ngay 05 thang 4 nam 2017)

Ban Giam (J5c Cong ty co trach nhi~m I~p bao cao tai chfnh phan anh mQt cach trung thl/c va hc;1PIv tinhhinh tai chfnh cua Cong ty t~i ngay 31 thang 12 nam 2017, cling nhu' ket qua ho~t dQng kinh doanh vatinh hinh lu'u chuyen tien t~ cho nam tal chfnh ket thuc cung ngay, phu hc;1pvO'l chuan ml/c ke toan, chedQ ke toan doanh nghi~p Vi~t Nam va cac quy dinh philp IV co lien quan den vi~c I~p va trinh bay bao caotai chfnh. Trong vi~c I~p bao cao tai chfnh nay, Ban Giam d5c du'c;1cyeu cau phai:

• Ll/a chQn cac chfnh sach ke toan thfch hc;1pva ap dl,mg cac chfnh sach (JomQt cach nhat quan;• Du'a ra cac xet (Joanva u'O'ctfnh mQt cach hc;1pIV va th~n trQng;• Neu ro cck nguyen tk ke toan thfch hc;1pco (Ju'c;1ctuan thu hay khong, co nhG'ng ap dl,lng sai I~ch

trQng yeu can (Ju'c;1ccong b5 va glai thfch trong bao cao tai chfnh hay khong;• L~p bao cao tai chfnh tren cd so ho~t dQng lien tl,lCtru tru'ong hc;1pkhong the cho rang Cong ty se tiep

tl,lCho~t dQng kinh doanh; va• Thiet ke va thl/C hi~n he th5ng kiem soat nQI bQm9t cach hiJu hieu cho ml,lc dfch I~p va trinh bay bao

cao tai chfnh hc;1pIV nham hi;m che rui ro va gian I~n.

Ban Giam d5c Cong ty chiu trach nhi~m dam bao rang 55 ke toan du'c;1cghi chep mQt cach phu hc;1pdephim anh mQt cach hc;1pIv tinh hinh tai chfnh cua Cong ty ~ bat ky thoi diem nao va dam bao rang bao caotai chfnh tuan thu chuan ml/c ke toan, che d9 ke toan doanh nghi~p Vi~t Nam va cac quy (Jinh phap IV colien quan den vi~c I~p va trinh bay bao cao tai chfnh. Ban Giam (J5c cOng chiu trach nhi~m (Jam bao antoan cho tai san cua Cong ty va thl/c hi~n cac bi~n phap thfch hc;1p(Je ngan ch~n va phat hien cac hanh vigian I~n va sai ph~m khac.

1

eONG TV e6 PHlN VIeT NAM ICY NGHe sue sAN420 Nd Trang Long, Phu'C1ng13, Qu~n Binh ThanhThanh pho Ha Chi Minh, Viet Nam

BAO CAO ClIA BAN GIAM £)6C (TIEp theo)

Ban Glam (foc xac nh~n rAng Cong tv (fa tuan thu cac yeu cau neu tren trong vi~c I~p bao cao tal chinh.

Nguyln Ngqc An~Tong Giam doc 7Ngay 22 tMng 3 nam 2018

2

Deloitte. Cong ty TNHH Deloitte Viet NamT~ng 18, Tea nhaTimes Square,57-69FDong Khol, P. BenNghe,Qu~n1, Tp. Ho Chi Minh, Vi~t NamDi~n thoal :+842839100751Fax: +8428 3910 0750www.deloitte.com/Vn

So: /f-fJ)- /VN1A-HC-BC

BAo cAo KIEM ToAN OQC~P

Kinh aU'i: Cae eo dangHQi deng Quilln tr], Ban Kiem soat va Ban Giam doeCong ty Co phin Vi~t Nam Ky ngh~Sue san

Chung toi da kiem toan bao cao tai chfnh kern theo cua Cong ty Co phan Vi~t Nam Ky ngh~ sue san (gQitih la "Cong ty"), dliqc I~p ngay 22 thanq 3 narn 2018, tu trang 5 den trang 30, bao gem Bang can d5i ketoan tal ngay 31 thanq 12 narn 2017, Bao cao ket qua hoat dQngkinh doanh, Bao cao luu chuyen tlen t~cho narn tai chfnh ket thuc cung ngay va Ban thuyet minh bao cao tai chfnh.

Tnich nhi~m cua Ban Giam doc

Ban Giam d5c Cong ty chlu trach nhlern ve vi~c I~p va trlnh bay trung thl/c va hqp Iy bao cao tai chfnh cuaCong ty theo chuan ml/c ke toan, che dQke toan doanh nghi~p Vi~t Nam va cac quy d!nh phap Iy co lienquan den vi~c I~p va trlnh bay bao cao tai chfnh va ch!u trach nhi~m ve kiem soat nQi bQma Ban Giamd5c xac d!nh la can thiet de dam bao cho vi~c I~p va trlnh bay bao cao tai chfnh khong co sai sot trQng yeudo gian I~n ho~c nham I~n.

Trach nhi~m cua Kiem toan vU~n

Trach nhi~m cua chung toi la dlia ra y kien ve bao cao tai chfnh dl/a tren ket qua cua cUQckiem toanoChung toi da tien hanh kiem toan theo cac chuan ml/c kiem toan Vi~t Nam. Cac chuan ml/c nay yeu cauchung toi tuan thu chuan ml/c va cac quy d!nh ve d90 dU'cnghe nghi~p, I~p ke h09ch va thl/c hi~n cUQckiem toan de d9t dliqc sl/ dam bao hqp Iy ve vi~c li~u bao cao tai chfnh cua Cong ty co con sai sot trQngyeu hay khong.

Cong vi~c kiem toan bao gem thl/c hi~n cac thu tl,lCnham thu th~p cac bang chU'ngkiem toan ve cac sO'li~u va thuyet minh tren bao cao tai chfnh. Cac thu tl,lCkiem toan dliqc Il/a chQn dl/a tren xet doan cuaKiem toan vien, bao gem danh gia rui ro co sai sot trQng yeu trong bao cao tai chinh do gian I~n ho~cnham I~n. Khi thl/c hi~n danh gia cac rui ro nay, Kiem toan vien da xem xet kiem soat nQibQcua Cong tylien quan den vi~c I~p va trinh bay bao cao tai chfnh trung thl/C, hqp Iy nham thiet ke cac thu tl,lCkiemtoan phu hqp voi tinh hinh thl/c te, tuy nhien khong nham ml,lCdfch du'a ra y kien ve hi~u qua cua kiemsoat nQibQcua Cong tv. Cong vi~c kiem toan cOngbao gem danh gia tfnh thfch hqp cua cac chfnh sach ketoan du'qcap dl,lng va tfnh hqp Iy cua cac u'octfnh ke toan cua Ban Giam d5c cOngnhu' danh gia vi~c trlnhbay tong the bao cao tai chfnh.

Chung toi tin tu'ong rang cac bang chU'ngkiem toan ma chung toi da thu th~p du'qc la day du va thfch hqplam cd so cho y kien kiem toan cua chung toi.

Y kien cua Kiem toan vien

~'iOO'C---...;;

~mA~:G T'i~1IHiDIY';' HAl

Theo y kien cua chung tOi, bao cao tai chfnh da phan anh trung thl/c va hqp Iy, tren cac khfa C9nhtrQngyeu, tinh hinh tai chfnh cua Cong ty t9i ngay 31 thang 12 nam 2017, cOng nhu' ket qua h09t dQng kinhdoanh va tinh hlnh Iu'u chuyen tien t~ cho nam tai chfnh ket thuc cung ngay, phu hqp voi chuan ml/c ketoan, che dQ ke toan doanh nghi~p Vi~t Nam va cac quy d!nh phap Iy co lien quan den vi~c I~p va trinhbay bao cao tai chfnh.

Ten Deloitte dLlQ'cdung de chi mot ho~c nhieu thimh vien cua Deloitte Touche Tohmatsu Limited, mot cong ty TNHHc6 tr.\Jso ti;li Anh, va mi;lng ILlai cac hang thanh vien . m6i thanh vien la mot to chuc doc Ii\p ve mat 'phap IY.Delo~tteToucheTohmatsu Limited (hay "Deloitte Toan cau") khong cung dip djch V\Jcho cac khach hang.VUI long xem ti;ll website www.deloitte.com/about de biet them thong tin chi tiet ve cd cau phap Iy cuaDeloitte Touche Tohmatsu Limited va cac hang thanh vien.

3

Deloitte.

BAO CAO KIEM TOAN nQc ~P (Tiep theo)

Van tie din nhan m~nh

Chung toi xin 1u\Jy ngU'oi doc cac (fieu chinh (fU'c;lct1ec~p ti;ll Thuyet minh so 3 trong ban thuyet minh baocao tai chinh, trong t16mo ta vi~c t1ieu chinh hoi to mQt so so li~u cua bao cao tai chinh cho nam tai chinhke"t thuc ngay 31 thang 12 nam 2016 theo Thong bao ket qua Kh~mtoan cue Kit~m toan Nha nU'oc, Bienban ket qua kiem tra cue to cong tac kiem tra bao cao tai chinh Doanh nghi~p Nha nU'ocva cac ket quathanh tra thue cua O,IC Thue Thanh pho Ho Chi Minh. Y kit!n kiem toan cua chunq toi khong lien quan (fenvan (fe nay.

Van tlekhac

oaPh6 Tong Glam d6cGiay chUng nhan (fang ky hanh nghekiem toan so 0138-2018-001-1CHI NHANH CONG TV TNHHDELOITTE VIeT NAMNgay 22 thfmg 3 nam 2018Thanh phD Ho Chi Minh, CHXHCNVi~t Nam

Nguyen TrQng TheKlem toan vlenGiay chUng nh~n (fang ky hanh nghekiem toan so 2649-2018-001-1

4

CONG TV CO PHlN VIeT NAM ICY NGHe SUCSAN MAu SO B 01-0N420 NdTrang Long, PhU'Clng13, Qu~nBinhThanh Banhanh theo Thong tu'so 200/2014(TT-BTCThanh ph5 Ho Chi Minh, Viet Nam ngay 22 thang 12 nam 2014 cue BQTal ehinh

BANGCANDOl KEToANT~i ngiw 31 thimg 12 nam 2017

£>dn vi: VND

Mil Thuyet SO'diu namTAl SAN sO' minh SO'cu6i nam {Trinh ba~ If!)

A. TAl SANNGANH~N 100 1.187.827.182.930 837.038.040.655

I. Tfen va cac khoan tU'ong dU'ongtien 110 5 525.363.140.496 214.323.025.8131. Tien 111 99.074.832.163 89.274.136.9242. cac khoantU'dngdu'dngtien 112 426.288.308.333 125.048.888.889

II. Cackhoan phai thu ngin han 130 262.394.452.017 166.140.835.1281. Phaithu ng~n han cuakhachhimg 131 6 252.921.025.381 152.447.950.3612. Tra tnrcc ehongu'Cliban ng~n han 132 2.766.142.638 4.907.738.9883. Phaithu ng~n han khac 136 7 7.525.953.540 9.608.574.3894. Dl,I'phonqphal thu ng~nhan khodoi 137 8 (818.669.542) (823.428.610)

III. Hang ton kho 140 9 395.399.503.987 452.525.036.2331. Himgton kho 141 403.120.636.437 452.717.790.6482. Dl,I'phonggiam gla hang ton kho 149 (7.721.132.450) (192.754.415)

IV. Tai san ngin h;,snkhae 150 4,.670.086.430 4.049.143.4811. Chi phi tra tnrcc ng~nhan 151 10 4.013.091.729 3.692.238.2952. Thuegla tr] gla tang du'c;1Ckhautnr 152 616.881.233 63.746.1723. Thueva cackhoankhac phai thu 153 11 40.113.468 293.159.014

Nhanu'ac

B. TAl SANOAI H~N 200 583.612.410.190 655.145.711.896

I. cac khoan phcii thu dai h;,sn 210 1.069.000.000 1.476.678.6821. Phalthu dal han khae 216 7 1.069.000.000 1.476.678.682

II. Tai san cO'djnh 220 454.581.674.520 468.088.153.5721. Tal saneod!nh hO'uhinh 221 12 191.392.506.116 200.346.583.966- Nguyengia 222 396.978.616.264 375.929.116.461- Gia tr; haaman Wy k€ 223 (205.586.110.148) (175.582.532.495)2. Tal sanco d!nh vo hinh 227 13 263.189.168.404 267.741.569.606- Nguyengia 228 281.821.725.691 277.779.265.697- Gia tr; haaman luy k€ 229 (18.632.557.287) (10.037.696.091)

III. Tai san da dang dai h;,sn 240 13.188.966.434 20.603.096.5551. Chiphi xily dl,l'l1gcd ban do dang 242 14 13.188.966.434 20.603.096.555 ~,..),\Diu tU' tai ehinh dai h;,sn

,,/'"IV. 250 5.512.670.000 5.512.670.000 CH

1. £>autu' gop von vaoddn v! khac 253 15 5.512.670.000 5.512.670.000 ci\cHI

V. Tai san dai h;,snkhae 260 109.260.099.236 159.465.113.087 DE1. Chi phi tra tru'acdal h~n 261 10 100.177.379.744 158.937.213.503 VI2. Tal santhue thu nh~pholln I~I 262 16 9.082.719.492 527.899.584 ..........

1_':::

TONGCQNGTAl SAN(270=100+200) 270 1.771.439.593.120 1.492.183.752.551

Caethuy€t minh kem thea la mQt bQph?n h(fp tMnh ella baa eao tai ehfnh nay5

CONG TV CO PHlN VIeT NAM ICY NGHe SUCSAN420 NdTrang Long, Phu'ong13, Qu~n Sinh ThanhThanh ph5 Ho Chi Minh, Vi~t Nam

MAu SO B 01-DNBan hanh theo Thong nr 55 200/2014/TT-BTCngay 22 thang 12 narn 2014 cue BQTal chlnh

BANG CAN DOl KEToAN (Tiep theo)T~i ngay 31 thang 12 nsm 2017

f)dn vi: VND

Mi Thuyit S6dau namNGUONVON sO' minh SO'cu6i nam (Trinh bay 1\11)

C. NO'PHAI TRA 300 814.315.762.986 629.698.577 .525

I. NC1ngAn hfn 310 739.135.080.817 616.992.695.1731. Phaitra ngLloiban ng~n han 311 17 261.930.276.146 144.908.945.8652. NgLloimua tra tien tru'oc ng~nhan 312 45.993.433.489 47.333.542.6003. Thueva cac khoan phat n9PNhanLloe 313 11 33.968.682.224 32.396.516.3134. Phaitra ngLloilao d9n9 314 120.074.833.448 56.644.724.6315. Chi phi phal tra ng~n han 315 18 557.598.287 705.395.0546. PMi tra ng~n han khac 319 19 38.595.499.006 84.633.247.4457. Vay ng~nhan 320 20 213.004.329.447 214.331.478.6288. QUykhen thLlong, phuc lc.1i 322 22 25.010.428.770 36.038.844.637

II. Ng dai hfn 330 75.180.682.169 12.705.882.3521. Vay dai han 338 21 22.477.328.668 12.705.882.3522. DI/ phong phal tra did han 342 23 32.703.353.5013. Quy phat trien khoa hoc va e6ng ngh~ 343 24 20.000.000.000

D. VONCHUSO HO'u 400 957.123.830.134 862.485.175.026

I. V6n chu siSh(i'u 410 25 957.123.830.134 862.485.175.0261. Von gop cua chu so hO'u 411 809.143.000.000 809.143.000.000- Cophieu phOthOngc6 quyen bieu quyet 411a 809.143.000.000 809.143.000.0002. QUydau tu phat trien 418 28.432.888.0633. Lc.1inhuan sau thue chua phan phOi 421 119.547.942.071 53.342.175.026- L{li nhu~n sau thue chua phan phOi 421a 1.720.027.043lOyk¬ c1encuoi nam tru{fc/ky tru{fc

- L{linhu~n sau thue chua phan phOi 421b 117.827.915.028 53.342.175.026nam nay/ky nay

TONGCQNGNGUONVON (440=300+400) 440 1.771.439.593.120 1.492.183.752.551

v~Oa Th! Thu ThuyNgu'bl I{lp bleu

-=~NHAIlG T!EY ~OITf NI,~=

Huynh Quang GiauKe toan tru'eing

Nguyen NgQc AnTong Glam d6cNgay 22 tMng 3 nam 2018

Caethuyet minh kem theo la mQt bQph~n h(fp thanh euaMo eao tai ehfnh mlY6

CONGTV COPH1N VIeT NAM KY NGHe sue sAN420 Nd Trang Long, Phu'ong 13, Qu~n Binh ThanhThanh pho Ho Chi Minh, Vi~t Nam

Mlu SO B 02-DNBan hanh theo Thong nr so 200/2014m-BTCngay 22 thang 12 narn 2014 cua B9 Tai ehinh

BAo cAo KETQuA HO~T aQNG KINH DOANHCho nam tai chfnh ket thuc ngay 31 thtmg 12 nsm 2017

£>dn vi: VND

Tit 1/7/2016 denMii Thuyet 31/12/2016

CHi rreu so mlnh N~mnay (Trinh bay lail

1. Doanh thu ban himg va cung cap dlch VI,I 01 3.905.144.656.207 1.845.132.894.4072. cac khoan giam tnr doanh thu 02 27.038.138.653 6.275.928.2933. Doanh thu thuan VEl ban hang va cung cap 10 28 3.878.106.517.554 1.838.856.966.114dlch VI,I (10=01-02)

4. Gia von hang ban va djch vu cung cap 11 29 2.905.940.089.293 1.437.446.477.2005. LQInhu~n g¢p v~ ban hang va cung cap 20 972.166.428.261 401.410.488.914dich vu (20=10-11)

6. Doanh thu hoat d¢ng tai chinh 21 31 16.835.952.189 3.645.047.3647. Chi phi tai chinh 22 32 19.204.596.720 7.466.299.454- Trong 116:Chi ph! lai vay 23 12.493.808.556 4.663.246.5908. Chi phi ban hang 25 33 504.679.481.499 207.413.016.6549. Chi phi quan Iy doanh nghi~p 26 33 302.258.307.776 124.139.764.88110. L91 nhutin thuan tit hO\itd9n9 klnh doanh 30 162.859.994.455 66.036.455.289

(30=20+(21-22)-(25+26»11. Thu nh~p khac 31 34 4.617.488.223 1.797.830.77012. Chi phi khac 32 35 1.719.146.584 632.808.05613. Lc;1inhu~n khac (40=31-32) 40 2.898.341.639 1.165.022.71414.Tong 191nhutin ke toan tru'oc thue 50 165.758.336.094 67.201.478.003

(50=30+40)15. Chi phi thue thu nh~p doanh nghl~p hi~n hanh 51 36 44.685.240.974 14.387.202.56116. Thu nh~p thue thu nh~p doanh nghi~p hoan li;li 52 36 (8.554.819.908) (527.899.584 )17. L9i nhutin sauthue (60=50-51-52) 60 129.627.915.028 53.342.175.026

18. Lai eo bim tren co phieu 70 37 ~·2'~ 373

a6 Thl Thu ThuyNgu'C}II.p bieu

Huynh Quang GiauKe toan tru'ong

Nguyen Ngqc AnTSng Giam docNgilY 22 thtJng 3 nam 2018

Ck thuyet minh kem theo la mqt bq ph~n hc/p thanh eua bao cao tili chfnh nay7

CONG TV CO PHlN VIeT NAM KY NGHe SUCsAN420 NdTrang Long, Phu'ong13, Qu~n Binh ThanhThanh ph5 Ho Chi Minh, Vi~t Nam

MAu s6 B 03-DNBan hanh theo Thong tu's5 200/2014/TT-BTCngay 22 thanq 12 narn 2014 cua BQrai chlnh

BAo cAo LU'UCHUVENTIEN Te(Theophlldng phap trvc tlep)

Cho nam tst chfnh ket thUc ngiw 31 thfmg 12 nam 2017

Don vi: VND

Mii Tit 01/7/2016CHi TI~U 56 Niilm na~ den 31/12/2016

I. LlIU CHUVENTIEN TU HO~TaONG KINH DOANHTien thu W banhimg va cung capdlch vu va doanhthu 01 4.711.717.528.123 2.211.234.758.514khacTienchi tra cho ngu'oicung cap hang h6ava dlch vu 02 (3.537.812.853.905) (1.871.336.476.251)Tienchi tra cho ngu'oilao<1Qng 03 (433.212.545.853) (169.537.214.413)Tien lai vay <1atra 04 (12.387.320.058) (4.496.197.270)Thuethu nh~pdoanhnghl~p<1anQp 05 (35.927.454.205) (16.693.841.371)Tienthu khecW hoat aQngkinh doanh 06 21.496.991.869 6.321.693.192Tienchi khacchohoat <1Qngkinh doanh 07 (357.332.930.606) (148.930.004.024)Luu chuyentmn thuin til ho~t(f~ngklnhdoanh 08 356.541.415.365 6.562.718.377

II. Lu'UCHUV~NTIEN Til' HO~T aQNGaAU Ttl1. Tienchi <1~mua s~m,xay dl/ng tai sanco<1inhva 21 (20.753.223.244) (24.346.879.215)

cactai sandai han khac2. Tien thu W thanh Iy, nhu'Qngban tai sanco6inh va 22 324.390.727

cactai sandal han khac3. Tienthu lai cho vay, coWc va IQinhu~n<1u'Qcchia 27 15.774.031.806 3.403.379.103Leluchuyentmn thuin til ho~t(f~ngc1Su tel 30 (4.654.800.711 ) (20.943.500.112)

III. Lu'UCHUV~NTIEN TU HO~TaQNGTAl CHiNH1.Tienthu tLfoi vay 33 750.534.195.161 443.621.815.6672. Tientra nQgocvay 34 (742.089.898.026) (348.260.423.368)3. LQinhu~n6a tra cho chu sohG'u 36 (49.293.410.086) (64.963.414.600)Leluchuyentr~nthuin til ho~t(f~ngtal chfnh 40 (40.849.112.951) 30.397.977.699

Lu'uchuyen tien thuan trong nAm/ky (50=08+30+40) 50 311.037.501.703 16.017.195.964Tlen va tu'dng du'dng tl'en cf3unlm/k\t 60 214.323.025.813 198.279.879.091Anh hLJ'ongcua thay <101ty gia hoi <1oaiquy <101ngo~1t~ 61 2.612.980 25.950.758Tien va tu'dng du'dng tien cuO'InAm/k\t 70 214.323.025.813(70=50+60+61)

a& Thi Thu ThLiyNgU'C)II,p bleu

Huynh Quang GiauKe toan trU'ong

Nguyen NgQc AnTang Glam docNgay 22 thfmg 3 nam 2018

Cck thuyet minh kem theo fa mQt bQpMn hc;1pthanh cua bao cao tai chfnh nay8

CONGTV CO PHAN VIeT NAM KY NGHe SUCsAN420 Nd Trang Long, PhLfong 13, Qu~n Binh ThanhThanh pho Ho Chi Minh, Vi~t Nam

MAu SO B 09-DNBan hanh theo Thong tu' 50 200/2014/TT-BTCngay 22 thang 12 nam 2014 cua BOTai chinh

THUYET MINH BAo cAo TAl CHiNHesc thuyet minh nay la m¢t b¢ ph~n ht1PtMnh va can (ft1qcaoc (fong thOi vai bao cao tai chfnh kem theo

1. THONG TIN KHAI QUAT

Hlnh th(ic so h(i'u von

Cong ty Co phan Vi~t Nam Ky ngh~ sue san (trLfoc day la cong ty TNHH MTV VI~t Nam Ky ngheSue san) (gQi tat la "Cong ty") 6Lfqc thanh I~p vao ngay 20 thang 11 narn 1970 va 6i vao hoat60ng san xuat kinh doanh W ngay 18 thang 5 narn 1974.

Ngay 01 thang 7 narn 2016, Cong ty dLfqc chuyen 60i thanh Cong ty Co phan c6 ten 99i la Congty Co phan Vi~t Nam Ky Ngh~ Sue San theo Giay chU'ng nhan Dang kY Doanh nghl~p Cong ty Cophan so 0300105356, 6ang ky thay CloiIan thlt 38 ngay 01 thang 7 nam 2016 do So Ke ho~ch vaDau tLf Thanh pho Ho Chi Minh cap voi von 6ieu I~ ban 6au la 809.143.000.000 60ng. Cong ty m~la Tong Cong ty ThLfdng m~i Sai Gon - TNHH MTV.

Co phieu cua Cong ty 6Lfqc chap thu~n giao d!ch tren th! trLfong Upcom vao ngay 21 thang 10nam 2016 voi rna giao d!ch la VSN.

Try so chlnh eua Cong ty c'Juc;1e6~t t~i so 420 Nd Trang Long, Phuong 13, Qu~n Binh Th~nh,Thanh pho Ho Chi Minh, Vi~t Nam.

Tong so nhan vien cua Cong ty t~i ngay 31 thang 12 nam 2017 la 4.389 (t~i ngay 31 thang 12nam 2016: 4.149).

Ngimh nghe klnh doanh va ho~t dqng chinh

Ho~t 6(>ngchinh cua Cong ty la:

- San xuat kinh doanh th!t heo, th!t trau bo, th!t gia cam, hai san, th!t che bien, th!t h(>p, trU'ngga, v!t;- San xuat kinh doanh heo giong, bo giong, bo th!t;- D!ch VI,J ky thu~t ve chan nuoi heo, bo;- San xuat, kinh doanh thltc an gia suc;- Kinh doanh rau cu qua, ILfdng thl/c (cac lo~i bot ngO coc), ILfdng thl/c che bien (mi an lien);- Kinh doanh rau qua cac lo~i, rau qua che bien, cac lo~i gia v! va hang nong san, trong trQt;- Kinh doanh trai cay;- Ban h~,ban buon rLfqu bia, nLfocgiai khat co gas;- Kinh doanh 60 uong, cung cap thltc an theo hqp 60ng (khong kinh doanh d!ch VI,J an uong t~i trl,Jso);- Kinh doanh cac m~t hang cong ngh~ pham va tieu dung pham va tieu dung khac.

Chu ky san xuat kinh doanh thong thu'ong

Chu ky san xuat kinh doanh thong thLfong cua Cong ty keo dai khong qua 12 thang. Cong ty ho~t60ng trong linh vl/c thl/c pham va che bien nen nhu cau dl/ tru hang h6a vao cac dip I~, tetthLfong cao hdn so voi binh thLfong.

Cau truc doanh nghiep

T~i ngay 31 thang 12 nam 2017, Cong ty bao gom Trl,J so chinh va 10 chi nhanh h~ch toan phl,Jthuoc nhLfsau:

- Chi nhanh 1 - Trung tam kinh doanh thl/c pham Vissan So 1- Chi nhanh 2 - Trung tam kinh doanh thl/c pham Vissan So 3- Chi nhanh 3 - Chi nhanh Vissan Binh DLfdng- Chi nhanh 4 - Chi nhanh Vissan Ha Noi- Chi nhanh 5 - Xi nghi~p che bien va kho thl/c pham Vissan- Chi nhanh 6 - Chi nh6nh Vissan Da N~ng- Chi nhanh 7 - Xi nghi~p che bien kinh doanh thl/c pham- Chi nhanh 8 - xi nghi~p chan nuoi Vissan Binh DLfdng- Chi nhanh 9 - XI nghi~p chan nuoi Vissan Binh Thu~n- Chi nhanh 10 - Trung tam kinh doanh chu~i cua hang Vissan

Ngoai ra, Cong ty c6 van phong d~i di~n t~i So 12L, DLfong so 3, PhLfong Steung Meanchey,Thanh pho Phnom Penh, Vu'dng quoc Cambodia.

9

CQNGTV COPHANVI~T NAM ICY NGHESUCsANTHUYET MINH BAo CAOTAl CHINH (Ylep theo)

MAu so B 09-DN

Thuyet minh ve kha nAng so 5anh thong tin tr~n bao cao tid chinh

SO'dau narn tren Bang can c:f5ike toan, va sO'li~u ky tnloc tren Bao cao ket qua hoat c:fQngkinhdoanh va Bao cao luu chuy~n tien t~ la sO'Ii~u cua Bao ceo tai chinh cho ky hoat c:fQngtU' ngay 01thang 7 narn 2016 c:fenngay 31 thang 12 narn 2016, la kY hoat c:fQngc:fautlen cue Ceng ty sau khiCeng ty chinh trurc tro thanh ceng ty co phan, Do v~y, Bao cao tai chinh c:fu'~cI~p cho narn talchfnh ket thuc ngay 31 thang 12 narn 2017 kheng the so sanh c:fu'Q'csO'li~u tren Bao cao tai chfnhky tnrdc,

SO'Ii~u cue Bao cao tai chinh cho ky heat c:fQngtU' ngay 01 thang 7 nam 2016 den ngay 31 thang12 nam 2016 c:fac:fu'~ckiem toan va du'Q'Ctrinh bay I~i theo cac c:fieuchinh hoi to' a Thuyet minh sO'3.

2. cO' sa ~P BAo cAo TAl cHINH VA NAM TAl CHINH

Cd so I(lp bao do tai chinh

Bao cao tai chfnh c:fu'~ctrlnh bay bang Dong Vi~t Nam (VND), theo nguyen tac gia g5c va phu hQ'pvoi chuan ml/c ke toan, che c:fQke toan doanh nghi~p Vi~t Nam va cac quy dinh phap 1'1c6 lienquan c:fenvi~c I~p va trlnh bay bao cao tai chinh.

Bao cao tai chinh khong nham phan anh tlnh hlnh tai chfnh, ket qua ho~t dQng kinh doanh va tinhhlnh lu'u chuyen tien t~ theo cac nguyen t~k va theng I~ ke toan c:fu'~Cchap nh~n chung t~i cacnu'oc khac ngoai Vi~t Nam.

Nam tal chfnh

Ky ke toan c:fautien cua Ceng ty hOi;lt c:fQngdu'oi hlnh thltc ceng ty co phan bat c:fautU' ngay 01thang 7 nam 2016 c:fenngay 31 thang 12 nam 2016. Cac nam tai chfnh tiep theo cua Ceng ty batdau W ngay 01 thang 01 va ket thuc vao ngay 31 thang 12.

3. TRINH BAy ~l BAo cAo TAl CHINH ClIA ICY TRU'ac

Trong nam 2017, Ban Giam c:f5cCeng ty c:faquyet c:finhtrlnh bay I~i sO'li~u bao cao tai chinh cuaCeng ty ti;ll ngay 31 thang 12 nam 2016 theo Theng bao Ket qua Kiem toan eua Kiem toan Nhanu'oc sO'OB/TB-KT IV ngay 19 thang 01 nam 2017, Bien ban ket qua klem tra cua to ceng tackiem tra bao cao tai chinh Doanh nghi~p Nha nu'oc ngay 30 thang 11 nam 2017 va cac ket quathanh tra thue cua Cl,ICThue Thanh ph5 Ho Chi Minh cho giai c:fo~nchuyen the tru'oc khi Ceng tytro thanh ceng ty co phan:

Chi tiet cua cac dieu chinh nhu' sau:

Ban!l din (f6i ke toan t\,i nSay: 31 thanS 12 nam 2016Ma

CHi TIEU sO' SO' (fa trinh ball SO' trinh balliai Thall (foiY.ND. ~ Y.ND.

Phaithu ngan hi;lncua khach hang 131 152.437.082.786 152.447.950.361 10.867.575 =Phaithu ngan hc;1nkhac 136 9.319.079.027 9.608.574.389 289.495.362 ,'l50(--Chi phi tra tnioc ngan hi;ln 151 3.596.017.465 3.692.238.295 96.220.830 :1 Il~Tai san cO'dinh hG'uhlnh 221 199.218.685.239 200.346.583.966 1.127.898.727 ONG- Nguyen gia 222 375.698.519.694 375.929.116.461 230.596.767 HHIEI- Gia tr! hao mon lOy ke 223 (176.479.834.455) (175.582.532.495) 897.301.960 :lOIf)au tLl gop v5n vao ddn vi khac 253 4.832.567.833 5.512.670.000 680.102.167 ET IPhai tra ngLloiban ngan hi;ln 311 144.884.450.265 144.908.945.865 24.495.600

TP.1NgLloimua tra tien tnJoc ngan hi;ln 312 47.458.444.548 47.333.542.600 (124.901.948)Thue va cac khoan phai nQpNha 313 38.542.887.143 32.396.516.313 (6.146.370.830)nLlocPhaitra ngLloi lao c:fQng 314 56.953.411.263 56.644.724.631 (308.686.632)Phaitra ngan hi;ln khac 319 74.519.953.581 84.633.247.445 10.113.293.864LQ'inhu~n sau thue chLlaphan phoi 421 54.695.420.419 53.342.175.026 (1.353.245.393)- Uji nhu~n sau thue chU'aphan 421b 54.695.420.419 53.342.175.026 (1.353.245.393)pMi ky nay

10

CONG TV CO PHAN VIeT NAM KY NGHe SUC sANTHUV!T MINH BAo cAo TAl CHINH (Tlep theo)

MAu so B 09-DN

Bao cao ket qua hO\'t dQng kinh doanhcho kY ho\'t c1Qngtil' ngay 01/7/2016 den ngay 31/12/2016Ma

CHi TIEU so So c1atrinh ball So trinh ball'S!i Thall doi~ -'lNJL ~

Chi phi ban hang 25 206.059.771.261 207.413.016.654 1.353.245.393L<;1inhu~n thuan tLt heat dQng 30 67.389.700.682 66.036.455.289 (1.353.245.393)kinh doanhTong lc;1inhuan ke toan tnroc thue 50 68.554.723.396 67.201.478.003 (1.353.245.393)Lc;1inhu~n sau thue thu nh~p 60 54.695.420.419 53.342.175.026 (1.353.245.393)doanh nghi~p

4. T6M TAT cAc cHINH SACH KE ToAN CHU VEU

Sau day la cac chinh sikh ke toan chu yeu dLfc;1cCong ty ap dl,mg trong vi~c I~p bao ceo tai chinh:

lUte tinh ke toan

Vi~c I~p bao cao tai chinh tuan thu theo chuan muc ke toan, che dQ ke toan doanh nghi~p Vi~tNam va cac quy dinh phap Iy c6 lien quan den vi~c I~p va trinh bay bao cao tai chinh yeu cau BanGiam doc phal c6 nhCi'ngLfoc tinh va gia dinh anh hLfong den so li~u bao cao ve cong nc;1,tai sanva vi~c trlnh bay cac khoan cong nc;1va tai san tfem tang t9i ngay ket thuc ky ke toan cung nhLfcac so li~u bao cao ve doanh thu va chi phi trong suot nam tai chinh. M~c du cac Lfoctinh ke toandLfc;1cI~p bang tat ca 51/ hiE~ubiet cua Ban Giam doc, so thl/c te phat sinh c6 the khae vai cae Lfaetinh, gia dinh d~t ra.

Tien va eae khoan tU'dng c1U'dngtien

Tien va cac khoan tLfdng dLfdng tien bao gam tien m~t t9i quy, cik khoan tien gUi khong ky hi;lnva cac khoim dau tLf ngan hi;ln co ky h~n khong qua 3 thang ke tU' ngay dau tLf, co kha nangthanh khoan cao, d~ dang chuyen doi thanh hen va it rui ro lien quan den vi~c bien dQng gia trio

Cac khoim c1au tU' tai chinh

Diu hi VaG cong C(l von ccia c1dn vi khac

f)au tLf vao eong CI,J von cua ddn vi khae phan anh cac khoan dau tLf eong CI,J von nhLfng Cong tykhong co quyen kiem soat, dong kiem soat ho~c c6 anh hu'ong dang ke doi voi ben du'Qedau tu'.

Khoan dau tLf vao eong el,Jvon cae ddn vi khae dLfc;1ephiln anh theo gia goe trU' eik khoan dl/phong ~iam gia dau tLf. DI/ phong giam gia dLfc;1eI~p khi eong ty nh~n dau tLf bi I~, ngo~i trU'khoan 10ma Ban Giam doc Cong ty d§ dl/ doan tU' khi dau tLf.

NQ phill thu

Nc;1phai thu la so tien co the thu hoi cua khaeh hang ho~e cae doi tLfc;1ngkhae. Nc;1phai thu dLfc;1etrinh bay theo gia tr! ghi so trU' di cck khoan dl/ phong phai thu kho doL

DI/ phong phai thu kho doi dLf<;1etrieh I~p eho nhCi'ngkhoan nc;1phai thu da qua h~n thanh toan tU'sau thang tro len, ho~e cae khoan nc;1phai thu ma ngLfoi nc;1kho co kha nang thanh toan do bithanh Iy, pha san hay cae kho khan tLfdng tl/.

Hang ton kho

Hang ton kho dLfc;1etinh theo gia goe, trLfong hc;1pgia tri thuan co the thl/e hi~n dLfc;1ethap hdn giagoe thi phai tinh theo gia trj thuan co the thl/e hi~n du'~e. Gia goe hang ton kho bao gam chi phimua va cac chi phi khae e6 lien quan trl/c tiep den vi~e mua hang ton kho. Trong trLfong hc;1pcaesan pham dLfc;1esan xuat, gia goc bao gom chi phi nguyen v~t Ii~u trl/e tiep, chi phi lao dQng trl/etiep va chi phi san xuat chung, neu co, de co dLfc;1ehang ton kho 0 dia diem va tr~ng thai hi~n t~i.Gia goe cua hang ton kho dLfc;1cxik djnh theo phLfdng phap binh quan gia quyen. Gia trj thuan cothe thl/e hi~n dLfc;1edLfc;1exae dinh bang gia ban Lfoe tinh trU' cae chi phi Lfae tinh de hoan thanhsan pham eung chi phi tiep thi, ban hang va phan phoi phat sinh.

DI/ phong giam gia hang ton kho eua Cong ty dLfc;1etrieh I~p theo cae quy dinh ke toan hi~n hfmh.Theo do, Cong ty dLfc;1ephep trich I~p dl/ phong giam gia himg ton kho I~i thoi, hong, kem phamchat va trong trLfong hc;1pgia goe eua hang ton kho eao hdn gia tri tt)uan e6 the thl/e hi~n dLfc;1et~ingay I~p Bang can doi ke toan .

11

CONGTV CO PHlN VIeT NAM KY NGHe sue sANTHUY~TMINH BAo CAOToll CHiNH (Tiep theo)

MAu so B 09-DN

Tal san c6 d!nh hU'u hlnh va khiu hao

Tai san c5 t1inh hCi'uhinh t1u'Qctrinh bay theo nguyen gia tni gia tr! hao men lOy ke.

Nguyen gia tai san c5 d!nh hCi'uhinh bao gem gia mua va toan bQcac chi phi khac lien quan tnrctiep den vi~c du'a tai san vao tr~ng thai sSn sang sU'dl,mg.

Tai san c5 t1!nh hCi'uhinh du'c;1ckhau hao theo phu'dng phap t1u'ClngthAng dl/a tren thClI gian hCi'udl,mg u'CJctfnh, cu the nhu' sau:

Nha cU'ava v~t kien trueMay moe va thlet b]Phu'dng ti~n v~n tai va truven d~nThiet bj va dl,mg Cl,!quan Ivsue v~t cho san pham

S5nam5 - 505 - 306 - 103 - 10

4

Cac khoan lai, 16 phat sinh khi thanh lV, ban tai san la chenh I~ch giCi'athu nh~p tU'thanh IV va giatrj con I~i cua tai san va du'c;1cghi nh~n vao Sao cao ket qua ho~t dQng kinh doanh.

Thue hO\lt dOng

MQt khoim thue du'c;1cxem la thue ho~t t1Qngkhi ben cho thue v~n t1u'c;1chu'O'ngphan Ion cacquyen IQi va phai chju rui ro ve quyen sa hCi'utai san. Chi phi thue ho~t t1Qngt1u'Qcghl nh~n vaobao cao ket qua ho~t t1Qngkinh doanh theo phu'dng phap t1u'ClngthAng trong su5t thCligian thue.

Tal san c6 dlnh va hinh va khau hao

Tai san c5 t1jnh vo hinh the hi~n gia trj quyen sU'dl,!ng t1at va phan mem may tinh du'c;1ctrlnh baytheo nguyen gia trU' gia tr! hao man Iuy ke.

Quyen sU'dl,!ng dat co thCli h~n t1u'c;1ckhau hao theo phu'dng phap t1u'Clngthang trong thCli h~n hi~uII/c cua Giay chU'ng nh~n quyen sU'dl,mg t1at.

Phan mem may tfnh t1u'c;1ckhau hao theo phu'dng phap du'Clngthang trong thCli gian hCi'udl,!ng u'octinh tU' 3 t1en 6 nam.

Chi phi xiy dl/ng cd bim dCldang

Cac tal san t1ang trong qua trinh xay dl/ng phl,!c VI,! ml,!Ct1fch san xuat, cho thue, quan trj ho~ccho bat ky ml,!Cdich nao khac du'QCghi nh~n theo gia g5c. Chi phi nay bao gem cac chi phi canthiet t1ehinh thanh tai san phu hQ'pvOi chinh sach ke toan cua Cong tv. Vi~c tinh khau hao cuacac tal san nay t1u'c;1cap dl,lng gi5ng nhu' vOi cac tai san khac, bat t1au tU' khl tai san a vao tr~ngthai sgn sang su dl,lng.

Cac khoan tra tru'oc

Chi phi tra tru'oc bao gem cac chi phi thl/c te da phat sinh nhu'ng co lien quan t1en ket qua ho~tt1Qngsan xuat kinh doanh cua nhieu ky ke toano Cac khoan chi phi tra tru'oc bao gem chi phi thue ~dat tra tru'oc, lc;1ithe kinh doanh khi xac t1jnh I~I gia trj doanh nghi~p, gia tr! cong Cl,l,dl,lng CI,l'1~linh ki~n lo~i nho t1axuat dung va cac khoan chi phi tra tru'oc khac. H ~

Tien thue t1at the hi~n so tien thue t1at t1a t1u'c;1ctra tru'oc. Tien thue dat tra tru'oc du'c;1cphan be; :vao Sao cao ket qua ho~t dQng kinh doanh theo phu'dng phap t1u'Clngthang tu'dng U'ng vOi thCli#"gian thue. .

LQ'ithe kinh doanh khi xac t1jnh I~i gia trj doanh nghi~p bao gem: gia tr! thu'dng hl~u, gia tri tiemnang phat trien va lc;1ithe quyen thue s~p chQ.

Gia tri thu'dng hi~u du'c;1cxac djnh tren cd sO'cac chi phi thl/c te cho vi~c t~o dl/ng va bao v~ nMnhi~u, ten thu'dng m~i trong qua trinh ho~t t1Qngcua doanh nghi~p tru'oc thCli t1iem xac t1jnh gla trjdoanh nghi~p 5 nam, bao gem chi phi t1ao t~o nhan vien, chi phi quimg cao, tuyen truyen trongva ngoai nu'oc de quang ba, giOi thi~u san pham, gioi thi~u cong ty, xay dl,l'ng trang web.

Gia tri tiem nang phat trien du'c;1ctinh vao gia tr! doanh nghi~p co phan h6a la tiem nang phattrien cua doanh nghi~p du'c;1cdanh gia tren cd sa kha nang sinh ICiicua doanh nghi~p trong tu'dnglai khi so sanh ty suat l<;1inhu~n cua doanh nghi~p vOi lai suat trai phieu Chinh phu.

<;;iatri lc;1ithe quyen thue s~p chc;1t1u'c;1ct1inh gia va tinh vao gia tri doanh nghi~p theo yeu cau cuaUy ban Nhan dan Thanh ph5 He Chi Minh cho vi~c xac djnh gia trj doanh nghi~p t1eco phan h6a.

12

CONG TV CO PHlN VIeT NAM KY NGHe sue SANTHuvh MINH BAa CAO TAl CHiNH (TU!'ptheo)

MAu so B 09-0N

Lqi the kinh doanh khi xac dinh I~i gia tr] doanh nghi~p du'qc phan bo theo phu'dng phap du'ongth~ng trong vong 3 narn ke tu khi doanh nghi~p co phan hoa chuyen sang ceng ty co phan theohu'~ng d§n cua Thong tu so 127/2014{TT -BTC do BQTai chinh ban hanh ngay 05 thang 9 narn2014.

Cac chi phl tra tru'oc khac du'qc von hoa du'oi hlnh trnrc cac khoan tra tru'oc va du'qc phan bo vaoBao cao ket qua hoat dQng klnh doanh, su' dunq phu'dng phap du'ong thang theo cac quy dinh ketoan hi~n hanh,

Cae khoan dll phong phal tra

Cac khoan du' ph6ng phal tra du'<;1cghi nh~n khi Ceng ty co nghia vu no hi~n tal do ket qua tU'mQtsu' ki~n da xay ra, va Ceng ty co kha nang phai thanh toan nghia vI,! nay. Cac khoan dl/ phongdu'qc xac dinh tr€m cd so u'C1c tfnh cua Ban Giam doc ve cac khoan chi phf can thiet de thanh toannghia vI,! nq nay t~i ngay I~p Bang can doi ke toan.

Trq eap thai vl~e phal tra

Trq cap thei vi~c cho nhan vil~n du'qc trfch tru'C1cvao cuei m6i nam tai chfnh cho toan bQngu'oi laodQng da lam vi~c t~i Ceng ty tU'du 12 thang tro h~n.Thoi gian lam vi~c de tfnh trq cap thei vi~c latong thai gian ngu'oi lao dQng (fa lam vi~c thl/c te cho ngu'oi sU' dl,!ng lao dQng tnI di thoi gianngu'oi lao dQng da tham gia bao hiem that nghi~p theo quy dinh cua phap lu~t va thai gian lamvi~c da du'qc ngu'oi sU' dl,!ng lao dQng chi tra trq cap thei vi~c. MU'ctrfch cho m6i nam lam vi~cbang mQt nU'amU'c Iu'dng blnh quan thang theo Lu~t Lao dQng, Lu~t Bao hiem xa hQi va cac vanban hu'ong d~n co lien quan. MU'c lU'o'ngblnh quan thang de tfnh trq cap thei vi~c sa du'qc dieuchinh vao cuel m6i nam tai chfnh theo mU'c Iu'dng blnh quan cua sau thang gan nhat tfnh den thaidiem I~p bao cao tai chfnh. Tang hay giam cua khoan trfch tru'oc nay sa c1u'qc ghi nh~n vao Baocao ket qua ho~t dQng kinh doanh.

Quy phat trlen khoa hQe va eong ngh~

Quy phat trien khoa hQCva ceng ngh~ cua doanh nghi~p du'qc trfch I~p chi de SU'dl,!ng cho dau tu'nghien ClIu khoa hQCva phat trien ceng ngh~ cua Ceng tv. MU'ctrfch toi da la 10% thu nh~p tfnhthue himg nam tru'oc khi tfnh thue thu nh~p doanh nghi~p va tuy thuQc vao quyet dinh cua HQidong Quan tri va Ban Giam dec hang nam.

Ghl nh,n doanh thu

Doanh thu ban hang c1u'qc ghi nh~n khi dong thai thea man tat ca nam (5) dieu ki~n sau:(a) Ceng ty da chuyen giao phan Ion rui ro va Iqi fch gan lien voi quyen so hO'u san pham ho~chang hoa cho ngu'oi mua;(b) Ceng ty kheng con nam giG'quyen quan Iy hang hoa nhu' ngu'oi so hO'u hang hoa ho~c quyenkiem soat hang hoa;(c) Doanh thu du'qc xac dinh tU'dng dei chac chan;(d) Ceng ty sa thu du'qc Iqi fch kinh te tU' giao dich ban hang; va(e) Xac dinh du'qc chi phf lien quan den giao dich ban hang.

Doanh thu cua giao dich ve cung cap dich vI,! du'qc ghi nh~n khi ket qua cua glao dich d6 dU'qcxacdinh mQt cach dang tin c~y. TrU'ong hqp giao dich ve cung cap dich VI,! lien quan den nhieu ky thldoanh thu du'qc ghi nh~n trong ky theo ket qua phan ceng vi~c da hoan thanh t~i ngay cua Bangcan dei ke toan cua ky do. Ket qua cua giao d!ch cung cap d!ch VI,!du'qc xac dinh khi thea man tatca ben (4) dieu ki~n sau:(a) Doanh thu (ju'qc xac d!nh tu'dng dei chac chan;(b) Co kha nang thu du'qc Iqi fch kinh te tU' giao dich cung cap d!ch VI,!do;(c) Xac d!nh du'qc phan ceng vi~c da hoan thanh t~1ngay cua Bang can dei ke toan; va(d) Xac dinh du'qc chi phf phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dichVI,!do.

":'m:O:~GI NHIE:lOlET

Lai tien gU'i du'qc ghi nh~n tren cd so don tfch, du'qc xac dinh tren so' du' cac tai khoan tien gU'ivalai suat ap dl,!ng.

Lai tu cac khoan (jau tu' du'qc ghi nh~n khi Ceng ty co quyen nh~n khoan lal.

Cae khoan glam tru doanh thu

Cac khoan glam trCt doanh thu bao gom chiet khau thu'dng m~i, hang ban b! tra I~i va giam giahang ban. Cac khoan giam tru doanh thu phat sinh cung ky tieu thl,! san pham, hang hoa dich vI,!du'qc ghi nh~n dieu chinh giam doanh thu cua ky phat sinh.

13

CaNG TV CO PHAN VIeT NAM ICY NGH~ SUC SANTHUY@'TMINH BAO cAo TAl cHiNH (Tiep theo)

MAu SO B 09-0N

Ngo,i t.cac nghi~p VI,Iphat sinh bang ngoiili t~ du'qc chuyen dOi theo ty gia tal ngay phat sinh nghi~p vu.So du' cac khoan rnuc tien t~ co gO'cngoiili t~ tal ngay ket thuc nam tal chfnh du'qc chuyen doitheo ty gia tal ngay nay. Chenh I~ch tV gia phat sinh du'qc hach toan vao Bao cao ket qua hoatdQng kinh doanh.

Chi phi (Ii yay

Chi phi di vay du'qc ghi nhan vao chi phi san xuat, kinh doanh trong narn khi phat sinh.

Thue

Thue thu nh~p doanh nghi~p the hi~n tong gla tr] cua thue phai tra hi~n tal va thue hoan lal,

SO'thue hi~n tiili phai tra du'qc tinh dtra tren thu nhap tinh thue trong nam/kY. Thu nhap tinh thuekhac voi Iqi nhu~n ke toan tnroc thue du'qc trinh bay tren bao cao ket qua hOiilt dQng kinh doanhvi thu nh~p tinh thue khong bao gom cclc khoan thu nh~p hay chi phi tinh thue ho~c du'qc khautru trong cac nam khac (bao gom ca I~ mang sang, neu co) va ngoai ra khong bao gom cac chitieu khong ch!u thue ho~c khong du'qc khau tru.

Thue thu nh~p hoan liill du'qc tinh tren cac khoan chenh I~ch giiIa gia tr! ghi so va cd so tinh thuethu nh~p clla cac khoan ml,lCtai san ho~c cong nq tren Bao cao tal chinh va du'qc ghi nh~n theophu'dng phap bang dIn doi ke toano Thue thu nh~p hoan liili phai tra phai du'qc ghi nh~n cho tat cacac khoan chenh I~ch tiilm thai con tai san thue thu nh~p hoan liili chi du'qc ghi nh~n khi ch~c ch~nco dll Iqi nhu~n tinh thue trong tu'o'ng lai de khau tru cck khoim chenh I~ch t~m thai.

Thue thu nh~p hoan liili du'qc xac d!nh theo thue suat dl/ tinh se ap dl,lng cho nam tai san du'qcthu hoi hay nq phal tra du'qc thanh toano Thue thu nh~p hoan l<;Iidu'qc ghi nh~n vao bao cao ketqua h09t dQng kinh doanh va chi ghi vao v5n chll sc'1hG'u khi khoan thue d6 c6 lien quan den cackhoan ml,lCdu'qc ghi th~ng vao von chll so hG'u.

Tai san thue thu nh~p hoan liili va thue thu nh~p hoan liili phai tra du'qc bu tru khi Cong ty c6quyen hqp phap de bu tru giiIa tai san thue thu nh~p hi~n hanh voi thue thu nh~p hi~n hanh phainQp va khi cae tal san thue thu nh~p hoan liili va thue thu nh~p hoan liili phal tra lien quan tOi thuethu nh~p doanh nghi~p du'qc quan Iy bc'1icung mQt co' quan thue va Cong ty c6 dl/ d!nh thanhtoan thue thu nh~p hi~n hanh tren cd so thuan.

Vi~c xac d!nh thue thu nh~p doanh nghi~p phai nQp clla Cong ty can cLf vao cac quy d!nh hi~nh~mh ve thue. Tuy nhh~n, nhung quy d!nh nay thay dol theo tUng thai kY va vl~c xcic d!nh saucung ve thue thu nh~p doanh nghi~p tuy thu9C vao ket qua kiem tra clla co' quan thue c6 thamquyen.

Cck lo~i thue kh,k du'c;1cap dyng theo c.ok lu~t thue hi~n h~lnh t~i Vi~t Nam.

Chla co t((c

SO'co Wc du'qc cong b5 va chi tra tU nguon lc;1inhu~n chu'a phan ph5i din cLf vao sl/ phe duy~tclla co <1ongtrong Diill hQI<1ongco <1ongthu'ong nien.

LQ'inhu~n sau thue clla Cong ty du'Q'ctrich chia co tLfc cho cac co dong sau khi du'qc D9i hQi dongco dong phe duy~t.

Bao cao bQ ph(in

MQt bQ ph~n la mQt hQ'pphan c6 the xac d!nh rieng bi~t clla Cong ty tham gia vao vi~c cung capcac san pham ho~c d!ch vl,l lien quan (bQ ph~n chia theo ho~t dQng kinh doanh), ho~c cung capsan pham ho~c d!ch Vl,l trong mQt moi tru'ong kinh te Cl,lthe (bQ ph~n chia theo khu vl/c d!a IY).M~i bQ ph~n nay ch!u rlll ro va thu du'Q'clQ'iich khac bl~t vol cac bQ ph~n khac. M§u bao cao bQph~n co'ban clla Cong ty la dl/a theo bQph~n chla theo hOiilt dQng klnh doanh.

Thong tin be>ph~n du'qc I~p va trinh bay phu hQ'pvol chinh s,lch ke toan ap dl,lng cho vl~c I~p vatrinh bay bao cao tal chfnh clla C6ng ty nham ml,lc dich glup ngu'ol su dl,lng bao cao tal chfnh hleur5 va <1anhgla du'qc tinh hinh hOiilt dQng clla Cong ty mQt cach toim dl~n.

14

CONGTV CO PHAN VIh NAM KY NGH~SUCSANTHUYET MINH BAo CAOTAl CHiNH (Tiep theo)

5. TIEN VA cAc KHOAN TU'O'NGaU'O'NGTIEN

Tfen m~tTien gU1ngan h~mg khong ky hanTlen dang chuyencac khoan tu'dng dU'C1ngti~n (*)

MAu SO B09-DN

55 cu5i nam So dau narn~ ~

9.678.844.100 7.452.107.80089.364.557.630 81.799.664.022

31.430.433 22.365.102426.288.308.333 _---=1:..=2:=5.:.:.0:....:4..:::.8:.,::.8..:::.8=.;8.:=8..:::.89=-525.363.140.496 214.323.025.813

(*) cac khoan tu'dng du'dng tien bao gam tien gU1ngan himg co kY han dao han ban dau la mQtthang v8i lai suat la 5,5%/nam (t~i ngay 31 thanq 12 nam 2016: 5.5%/nam).

6. PHAI THU NGAN H~N ClIA KHAcH HANG

a. Phai thu khach hang la ben th(( baUen Hlep Hqp tac xa Thu'dng mal TP.Ha Chi MinhCong ty Gentracocac khach hang khac

b. Phai thu khach hang la ben lien quan(Xem Thuyet mlnh so 39)

7. PHAI THU KHAc

a. Ng6n h\,nBao hiem xa hQi, bao hiem y te, bao hiem thatnghi~p, va thue thu nhap ca nhan phai thu nhanvienT~m U'ngKy quy, ky cu'qcPhai thu ve cCiphan hoallii tien gU1ngan hangPhai thu ben lien quan (xem Thuyet minh 5(39)Phal thu khac

b. Did h\,nKy quy, ky cu'qcPhai thu khac

8. NQ'QuA H~N

TCinggia tr! cua cac khoan phai thu, cho yayqua h~n thanh toan ho~c chu'a qua h~nnhu'ng kho co kha nang thu hoi+ Cong ty Co phan Thl/e pham Va Douong Express

+ Cong ty TNHH Thl1dng M~i Nhil Tai+ Cae kMeh hang kMe

15

55 cu5i narn~

So dau nam(Trinh bay lal)

~

237.120.433.77158.199;863.50389.421.535.00089.499.035.268

137.195.470.69959.931.299.535

15.800.591.610

77.264.171.164

15.252.479.662

152.447.950.361252.921.025.381

55 dau narn55 cuoi narn (Trinh bay lal)

YNQ YNQ

7.525.953.540 9.608.574.389

2.198.379.553 3.060.872.284

1.688.223.400 1.274.422.152750.700.000 380.000.000

2.515.291.837699.983.215 377.855.631

1.018.276.863 558.004.3511.170.390.509 1.442.128.134

1.069.000.000 1.476.678.6821.069.000.000 951.500.000

525.178.6828.594.953.540 11.085.253.071

So cuoi nam

Gia gocYNQ

Gia tr! co theDI/ phong thu hoi

~ ~

188.295.508 (188.295.508)

178.182.957 (178.182.957)452.191.077 (452.191.077)818.669.542 (818.669.542)

CaNG TV CO PHAN VlIET NAM KY NGHIESUC sANTHUY!"T MINH BAo CAO TAl CHiNH (Tiep theo)

MAu so B09-0N

SO' <1aunarnGia tr] e6 the

Gia g5e DI/ phong thu hoi~ ~ ~

Tong gia tr! cua cac khoan phai thu, eho yayqua han thanh toan ho~e chua qua hannhu'ng kh6 e6 kha nang thu hoi+ Cong ty cdphan Thuc phdm Va £)0 213.295.508 (213.295.508)uong Express+ Cong ty TNHH Thlidng M?i Nha Toi 178.182.957 (124.728.070) 53.454.887+ cec kMch hang kMc 485.405.032 (485.405.032)

876.883.497 ,823.428.61Ol 53.454.887

9. HANG TON KHOSo cuoi narn So t1aunarnGia g5c DI/ phong Giagoc

Y1iO. Y1iO. ~Hangmua dang di chlong 4.788.477.361 3.889.759.396Nguyen li~u, v~t li~u 59.036.896.871 80.487.412.716CongCI,I, dl,lng CI,I 40.279.582.679 40.868.144.479Chi phi san xuat, 6.068.567.468 7.242.232.590kinh doanh do dangThanh pham 281.394.384.552 7.721.132.450 308.434.749.992Hang hoa 11.445.101.544 11.682.856.402Hang gU1ban 107.625.962 112.635.073

403.120.636.437 7.721.132.450 452.717.790.648

DI/ phongY1iO.

192.754.415

192.754.415

Bien <19ngve dl/ phong giam gia h~mgton kho trong narn nay va ky tnroc nhu sau:

Nam nay~

TU'01/7/2016<1en31/12/2016

~

SO' dir <1aunam/kyTrfeh I~p dl/ phonqsO' dir cu51nam/ky

192.754.4157.528.378. 035 -'1==9~2=.7=5~4:....:.4~1=-57.721.132.450 ~19;.;2;;';',;.75;;.4.:.:.~4.:;15;;.

10. CHI PHi TRA TRuac

SO' <1aunarnSO' cu5i narn (Trinh bay I~I)

~ ~

710.392.798 1.208.235.1972.140.864.991 1.335.181.23~1.161.833.940 1.148.821.866

4.013.091.729 3.692.238.295

1.846.982.622 1.904.854.038

3.738.445.019 4.238.879.7001.884.411.609 1.637.279.246

88.721.663.248 147.869.438.732

3.985.877.246 3.286.761.787100.177.379.744 158.937.213.503

a. NgAn hanChi phi tra tnroc ve thue ho~t o9ngCong el,l, dl,lng Cl,lxuat dungChi phi tra trU'ac ngan h~n khae

b.Dalh\lnTlen thue <1atva phi su dl,lng cd so hi;! tang 0Khu Cong Nghil\!p Tien 5dn Bac NinhCong el,l, dl,lng el,l xuat dungChi phi tra trlfae ve thue ho~t <19ngL(,11the kinh doanh khi xac o!nh gia tr! doanhnghi~pChi phi tra trlfO'c dai h~n khac

16

CONGTV cd PHlN VI~T NAM ICY NGH~ sue sAN MAu so B 09-DNTHUY!T MINH BAo CAOTAl CHiNH (T'iep theo)

11. THU! vA cAc KHOAN KHAc PHAI THU/PHAI NOP NHA NUOC

55 dau narn 55 nop thLta/ 55 ou'<;1choim/(Trinh bay lal) phal nop trong narn <1anop trong narn 55 cu5i narn

Y..rlI..[2 Y..rlI..[2 Y..rlI..[2 Y..rlI..[2

a. Cae khoim phal thuThue thu nh~p ca nhan 293.159.014 65.174.990 318.220.536 40.113.468

293.159.014 65.174.990 318.220.536 40.113.468

b. Cae khoim phal traThue gia tr] gia tang 13.675.449.002 133.945.324.029 134.548.010.331 13.072.762.700Thue gia tri gia tang himg 3.971.171.096 3.971.171.096nh~p khauThue xuat nh~p khau 192.734.340 192.734.340Thue thu nh~p doanh nghi~p 10.479.944.257 44.360.600.935 35.927.454.205 18.913.090.987Thue thu nh~p ca nMn 1.007.378.600 3.619.673.272 4.355.727.463 271.324.409Thue nha <1atva tien thue 6.705.267.962 3.107.109.909 8.488.172.854 1.324.205.017Thue oat phi nong nghi~p 6.251.340 26.511.666 32.763.006Thue nha thau 177.149.344 177.149.344~ phi men bai 102.500.000 102.500.000Caeloal thue khac 522.225.152 291.349.080 426.275.121 387.299.111

32.396.516.313 189.794.123.671 188.221.957.760 33.968.682.224

17

CONG TY CO PHAN VIET NAM KY NGHE SUC SANTHUYET MINH BAo CAO TAl cHiNH (T"iep theo)

12. TAl SAN CO SINH HUu HiNH

NGUYEN GIASo dau narn (Trinh bay l<;Ii)Mua sam mOiDau tu' xay dl/ng cd ban hoanthanhTang khacThanh IV, nhu'<;1ngbanGiam khacSo euoi narn

GIA TRI HAOMONLOy KE55 dau narn (Trinh bay lai)Khau hao trong namTang khacThanh IV, nhu'<;1ngbanGiam khec55 eu5i nam

GIA TRI CON~IT~i ngay c1au nam(Trinh bay I~i)

T~i ngay cuoi nam

Nha orava v~t kien true

~

May moe Phu'dng ti~nva thiet b] v~n tai va truven d~n

~ ~

115.647.075.628 178.261. 772.596570.000.000 6.492.966.189

194.239.946 5.633.119.781

1.275.858.636 537.490.910(1.541.285.056 )

{68.000.000}117.687.174.210 189.316.064.420

18.467.350.245 108.982.340.5756.322.630.654 16.787.600.2031.086.596.047 74.066.351

(1.156.494.977){5.453.121}

25.876.576.946 124.682.059.031

59.508.190.7471.098.843.300

(141.544.871)

MAu so B 09-DN

Thlet b] vadl,lng cu quan IV

~

Sue vat ehosan 'pham

~

Tong

22.512.077.490 375.929.116.4612.550.585.000 10.712.394.489

992.735.090 8.302.025.432 15.122.120.249

68.000.000 1.881.349.546(1.951.733.724) (1.045.942.194) (4.680.505.845)(1.917.858.636) (1.985.858.636)22.253.805.220 7.256.083.238 396.978.616.264

12.206.629.679 175.582.532.4952.738.101.142 2.014.535.058 33.281.843.831

5.453.121 1.166.115.519(1.755.631.076) (159.295.798) (3.196.400.723)(1.242.527.853) (1.247.980.974)11.952.025.013 1.855.239.260 205.586.110.148

60.465.489.176 __ =""-=-::....:...::...:...::...:=.:...

18

41.220.209.898 __ =~::..:....:.=;,;:".:::..:... __ --===:..::..::.=~____:::..::..::..:.=..::~:.=.:::..:..::....:.=...

35.926.211.9965.418.976.774

(124.978.872)

23.581.978.751

19.245.279.278

10.305.447.811 200.346.583.96697.179.725.383 69.279.432.021

10.301.780.207 5.400.843.978 191.392.506.11691.810.597 .264 _......;;6;;..;4:.;..6;;.;3:;..4;.;..0_0;;.;5;;.;._38_9~

T<;Iingay 31 thang 12 narn 2017, nguyen gia ella tai san e5 dinh hiJ'uhinh d13khau hao het nhu'ng v~n con slt dunq la 17.056 trleu dong (t<;lingay 31 thang 12 narn 2016:541 trleu dong).

Nhu' trinh bay t<;liThuyet minh 5520 va Thuyet minh so 21, tal ngay 31 thanq 12 nam 2017, tai san co dinh hiJ'u hinh co gia trj con l<;Iila 42.418 tri~u (fang (t<;lingay 31thang 12 nam 2016: 32.389 tri~u dong) du'<;1ethe chap t<;lingan hang de dam bao eho cae khoan vay ella Cong tv.

CONG TV CO PHlN Vl~T NAM ICY NGH~sue SANMAu SO B 09-DNTHUy!T MINH BAo CAO TAl CHiNH (Tiep theo)

13. TAl SAN CO D~NHVO HINH

Quyen sU'dl,mg (jat Ph'anrnern may tinh T5ng~ ~ ~

NGUYEN GIASo dau narn 273.611.911.433 4.167.354.264 277.779.265.697£>autu' xay dl/l1g 4.042.459.994 4.042.459.994co ban hoan thanhSo cuoi narn 273.611.911.433 8.209.814.258 281.821.725.691

GIA TRJ HAO MON LOy KESo (jau narn 8.944.278.473 1.093.417.618 10.037.696.091Khau hao trong nam 7.493.644.740 1.101.216.456 8.594.861.196So cuol narn 16.437.923.213 2.194.634.074 18.632.557.287

GIA T~ CON ...,.1TilIl ngay diu nlm 264.667.632.960 3.073.936.646 267.741.569.606

Ttl ngay cuoi nlm 257.173.988.220 6.015.180.184 263.189.168.404

Nguyen gia cua tai san c5 d!nh vo hlnh da khau hao het nhu'ng v~n con sU' dl,mg t~i ngay 31thang 12 narn 2017 va t~i ngay 31 thang 12 narn 2016 la 39 tri~u (jong.

Nhu'trlnh bay t~i Thuyet minh s5 20 va Thuyet minh s5 21, t~i ngay 31 thang 12 narn 2017, taisan co (j!nh vo hlnh c6 gla tr! con I~i la 1.999 tri~u dong (tal ngay 31 thang 12 narn 2016: 2.042trteu dong) du'c;lcthe chap tal ngan hang de dam bao cho cac khoan vay cua Cong tv.

14. CHI PHi XAY DV'NG CO' BAN DCrDANG55 cu5i nam

~

Xay dl/l1g dl/ an dl dol va (j51m6i cong ngh~ nhamay giet m5 gia suc va che bien thl/c pham t~1Long AnPhan mem quan Ii ban himgH~ th5ng xU' 1'1nu'6c thaiHeo gl5ng MyXay dl/l1g cd ban do dang khac

10.507.326.219 8.387.417.431

3.559.518.8551.871.038.183

8.302.025.432810.602.032 354.134.837

13.188.966.434 2...0....6.....0..-3..;;,;.0...9_6-...5_5_5_

15. Dlu TU' G6p VON VAO DON VI KHAc

% bieuquyet

So cu5i nam55 Iu'gng % So hO'uc5 phieu

Gia g5c~

Gia trl hc;lp1'1~

Thue suat thue thu nh~p doanh nghi~p sU'dl,mg dexac d!nh gia tr! tai san thue thu nh~p hoan I~irai san thue thu nh~p hoan I~i lien quan (jen khoanchenhI~chti;lm thai chlfa <lu'ge khau tnJ'cua cckkhoan dl/ phongrai san thue thu nh~p hoan I~i lien quan (jen khoanchenh I~ch t~m thai ehu'a (ju'ge khau trU' eua eaekhoim ehiet khau trieh tru'6erai san thue thu nh~p hoan I~i lien quan (jen khoanlai chu'a thl/e hi~n phat sinh tU' cac giao d!ch nQi bQTid san thue thu nh~p hoan lilIl

20% 20%

Ngan himg TMCPSaiGon Cong Thu'dng 591.743 0.19% 0.19% 5.512.670.000 7.199.737.081

16. TAl SAN THUE THU NH~PHOAN ~l55 cu5i nam

~

32.703.353.501

9.419.487.305

3.290.756.657 2.639.497.918

9.082.719.492 __ ....;:5;,;:2;.;,7..:.;.8:;,:9;.,;:9;.;;.5:.,;8::;.,4.;..

19

CONGTVCOPHANVIeT NAM KY NGHESUCSANTHUY~TMINH BAo cAo TAl CHfNH (Tiep theo)

17. PHAI TRA NGLIOOBAN NGANH~N

55 eu5i nam

MAu so B09-DN

55 dau narn(Trinhbay I~i)

55 eo kha nangGia tn tra n9~ ~

a. Phaitra eho cac ben thir baTrong do:- Cong ty TNHHLt/ong thl/c Gt;lO V;~t- Pha; tra cac nM cung cap khacb. Phal tra eho ben lien quan(xem Thuyet minh 55 39)

201.664.087.198 201.664.087.198 84.127.454.113

89.374.867.500112.289.219.69860.266.188.948

89.374.867.500112.289.219.69860.266.188.948

84.127.454.11360.781.491.752

261.930.276.146 261.930.276.146 144.908.945.865 144.908.945.865

18. CHI PHi PHAI TRANGANH~NSo cuoi nam

YN.Q

Chi phi kit~m toanChi phi phai tra khac

455.000.000102.598.287557.598.287

19. PHAI TRA NGANH~N KHAc

So cuoi narnYN.Q

Bao hh~m xi!! hQi, bao hiem y te, bao hiem thatnghi~p, kinh phi ceng doanPhai tra ve co phan hoaPhai tra khac cho ben lien quan (*)(xem Thuyet minh so 39)Chiet khau ban hfmgH~ tr<;1ban himgChi phi v~n chuyenNh~n ky cuoc, kY quyLal yayPhai tra khac

2.418.513.928

408.826.807

9.422.863.4635.787.449.300171.966.910

10.360.371.538273.537.818

9.751.969.24238.595.499.006

55 eo kha nangGia tr] tra n9~ ~

84.127.454.113

84.127.454.11360.781.491.752

So dau narnYN.Q

705.395.054705.395.054

So dau nam(Trinh bay lal)

~

2.477.144.931

4.002.674.93151.330.654.217

11.884.813.3315.945.934.223

78.104.000209.545.295167.049.320

8.537.327.19784.633.247.445

(*) Khoan phat tra nay chu yeu the hi~n lc;1inhu~n trong giai dean co phan hoa phai chuyen vecho Ceng ty m~ - Tong Ceng ty Thu'dng M~i Sai Gon - TNHH MTV.

20. VAY NGANH~N

~

SO"au nam Tron~n1'imGia tr; Vay Thanh toan PhanIOill Iill

:ILIII.D :ILIII.D :ILIII.D :ILIII.D

NganhimgTMCPNgoili 101.780.625.500 372.076.262.782 (329.696.390.721)Thu'c1ngVI~t Nam (*)NganhimgTMCPCong 99.967.695.216 357.109.232.954 (398.624.310.536) 58.452.617.634Thu'c1ngVi~t Nam (**)NganhimgTNHHCTBC 6.936.099.088 (6.936.099.088)Ngan himg TMCPNgoi,li (1.186.038.857) 5.930.194.285 4.744.155.428Thu'c1ngVi~t Nam(xem Thuyet minh so 21)Ngan hang TNHHMTV 5.647.058.824 (5.647.058.824) 5.647.058.824 5.647.058.8245hinhan Vi~t Nam(xem Thuyet minh so 21)

214.331.478.628 729.185.495.736 F42.089.898.026l 11.577.253.109 213.004.329.447

20

CONGTVCOPHlN VI~T NAMKY NGH~SUCsANTHUyb MINH BAo cAo TAl CHiNH (Tiep theo)

MAu so B09-0N

(*) Ngay 17 thang 11 narn 2016, Cong tv ky hop <1ongtin dl,lng so 0096/KHDN2/16NH v~i Nganhang TMCP Ngoi;li Thu'dng Vi~t Nam ("Vietcombank") - Chi nhanh Thanh pho Ho Chi Minh, hanrrurc 220.000.000.000 <1ongcho rnuc <1fchtal tro nhu cau von 1u'U <1Qngphuc vu hoat <1Qngsanxuat klnh doanh. Hop dong yay nay c6 thC1ihan <1enhet ngay 30 thang 9 nam 2017. khoan yaynay chju lai suat du'~c xac <1inhtal thoi diem giai ngan von yay theo thong bao lai suat cueVietcombank trong tltng thoi ky va du'~c ghi tren tltng Giay nh~n no, lai suat yay trong narn nayla 5%-5,2%/nam. Day la khoan yay khong c6 bao <1ambang tai san.

(**) Ngay 07 thang 11 narn 2017, Cong tv ky hgp <1ong tin dl,Jng so 1102/2017-HDCVHM/NHCT924-VISSAN vO'i Ngan hang TMCP Cong Thu'dng Vi~t Nam ("Vietinbank") - Chinhanh 7 - Thanh pho Ho Chi Minh, han mire 190.000.000.000 <1ongcho rnuc <1lchtai tro nhu cauvon 1u'U <1Qngphl,lc Vl,l hOi;lt <1Qngsim xuat kinh doanh. Hgp <1ongyay nay c6 thoi hi;ln <1enhetngay 01 thang 10 nam 2018, thoi hi;ln cho yay cua tltng Giay nh~n n~ toi <1akhong qua bathang. Khoan yay nay chiu lai suat du'~c xac <1inhti;li thoi diem giai ngan von vay theo thong baolai suat cua Vletlnbank trong tUng thoi ky va <1u'~cghi tren tUng Giay nh~n nQ, lai suat yay trongnam nay la 4,8%-5%/nam. Day la khoan yay khong c6 bao dam bang tai san.

Ti;li ngay 31 thang 12 nam 2017 va 31 thang 12 nam 2016, Cong ty khong c6 khoan yay nganhi;ln nao qua hi;ln thanh toano

21. YAYOAI H~NSodaunam ~T~ro~n~g~n~a~m~ S~o~CU~O~i~na=m~

Gia tr! Vay Phan 10<;11 1<;11 Gla tr!:'iN.Q :'iN.Q :'iN.Q :'iN.Q

Ngan hang TMCPNgo<;liThu'dng Vi~t Nam (*)Ngan hang TNHH MTVShin han Vi~t Nam (**)

21.348.699.425 (5.930.194.285) 15.418.505.140

12.705.882.352 -:---'(:,.=5..:.,:.6:....:4:.:..7.:.;:.0:..=5~8.:..:.8~2.:...!...4)12.705.882.352 21.348.699.425 (11.577.253.109)

7.058.823.52822.477.328.668

(*) Ti;li ngay 27 thang 02 nam 2017, Cong tv ky hQp <1ongvay dai hi;ln so 0020/KHDN2/17DH vO'iNgan hang Thu'dng mi;li Co phan Ngo<;liThu'dng Vi~t Nam ("Vietcombank") - Chi nhanh Thanh phoHo Chi Minh v~1 h~n muc la 27.556.200.000 <1ongnhu'ng kMng qua 70% tong muc <1autu' cua dl/an, ml,lc dfch su dl,mg von yay la tai tr~ von dau tu'tai san co dinh. Khoan yay nay co thoi hi;ln iii60 thang ke tti' ngay giai ngan <1autien, n~ goc du'gc thanh toan ba thang mQt Ian. Khoim vay chiulai suat 7,5%/nam trong nam nay va se du'~c dieu chinh ba thang mQt Ian du'a tren thong bao tUVietcombank, lai suat cho m~i Ian rut von se du'gc tharih toan dinh ky vaa ngay 26 hang thang.Cong ty su dl,JngmQt so may m6c, thiet b! de the chap cho khoan yay nay nhu' trinh bay (1Thuyetminh so 12. T~i ngay 31 thang 12 nam 2017, so du' yay cua Cong ty la 20.162.660.568 dong.

(**) Ti;li ngay 31 thang 12 nam 2014, Cong ty ky hQp dong yay dai hi;ln vO'iNgan hang TNHH MTVShinhan Vi~t Nam ("Shinhanbank") vO'i hi;ln muc la 24.000.000.000 dong, ml,Jcdlch su dl,Jngvonvay la tai trg von dau tu'tai san co dinh. Khoan yay nay co thoi hi;ln la 5 nam ke tti' ngay giai ngandau tien, n~ goc <1u'Qcthanh toan ba thang mQt Ian. Khoan yay chiu lai suat 6,85%-7,73%/namtrong nam nay va se <1u'~cdieu chinh ba thang mQt Ian dl/a tren thong bao tU Shinhanbank, laisuat cho m~i Ian rut von se du'Q'cthanh toan dinh ky vao ngay 25 hang thang. Nhu' trinh bay aThuyet minh so 12 va Thuyet minh so 13, Cong tv su dl,Jngnha xu'(1ng, quyen su dl,lng dat va cac ~may moc, thiet bi (1XI nghi~p Chan nuoi Binh Thu~n <1ethe chap cho khoan yay nay. Ti;li ngay 31 v~~'thang 12 nam 2017, so du' vay cua C6ng ty la 12.705.882.352 dong. 0.Cac khoim yay dai hi;ln du'~c hoan tra theo lich bieu sau:

So cuoi nam~

So dau nam~

Trong vong mQt namTrong nam thu haiTu nam thu ba den nam thu nam

10.391.214.2527.058.823.528

15.418.505.140

5.647.058.82412.705.882.352

32.868.542.920 18.352.941.176Tn)': so phai tra trong vong 12 thang(du'~c trinh bay (1phan yay ngan hi;ln)So phai tra sau 12 thang

(10.391.214.252)22.477.328.668

(5.647.058.824)12.705.882.352

21

CONG TV CO PHAN VIET NAM KY NGHE SUC sANTHUYIET MINH BAo CAO TAl cHINH (Tiep theo)

MAu so B 09-0N

22. QUY KHEN THI10NG, PHUC LQ'I

Quy nay hinh thanh tU' vi~e trfeh I~p tU lQ'inhuan crura phan ph5i theo quyet dinh cua cac co dongtal f)~i hQi dong co dong thu'ong nlen cua Cong tv, Quy nay du'Q'esu' dl,lng de chi tra tlen thu'ongva phuc lQ'ieho nhan vlen cua Cong ty theo ehfnh sach khen thu'ong va phuc lQ'icua Cong ty vathu'ong eho HQi dong Quen tr] theo rrurc dQ hoan thanh eong vi~e cua tUng thanh vlen HQidongQuan tr] cue Cong ty.

Bien dQng cua quy khen thu'ong, phuc lQ'itrong narn nhir sau:

Quy thu'ong banQuy khen thu'ong Quy phuc lQ'i dieu hanh quan 1'1 Tong

~ ~ ~ ~

SO'dau nam 22.615.759.860 13.191.590.984 231.493.793 36.038.844.637Trlch quy trong nam 19.568.361.944 15.129.297.976 291.600.000 34.989.259.920(Thuyet minh sO'25)5u dunq quy p2.577 .890.808) {13.109.441.186} (330.343.793} (46.017.675.787)SO' cuO'i nam 9.606.230.996 15.211.447.774 192.750.000 25.010.428.770

23. ol/ PHONG PHAI TRA oAI H~N

SO'du' dl/ phong phai tra dai h~n the hi~n khoan dl/ phong trQ' cap thoi vi~e trfch I~p t~i ngay 31thang 12 nam 2017, vai mue trfeh eho m6i nam lam vi~e bang mQt nua mue Iu'dng binh quanthang theo Lu~t Lao dQng, Lu~t Bao hiem xa hQi va cae van ban hu'ang d§n co lien quan nhu'du'Q'etrinh bay a Thuyet minh sO'4.

24. QUY PHAT TRIEN KHOA HQC vA CONG NGHe

Theo Thong tu' lien tieh sO'12j2016mLT-BKHCN-BTC ngay 28 thang 06 nam 2016, cae eong tydu'Q'ephep I~p quy phat trien khoa hQeva eong ngh~ de su dl,lng eho cae ho~t dQng nghien etIu vaphat trien. Cong ty da trfeh quy Khoa hQe va Cong ngh~ theo tY I~ 9,18% eua lQ'inhu~n tru'acthue theo ke ho~eh eho nam 2017. Quy du'Q'esu dl,lng khi cae ho~t dQng nghien etIu va phat triendu'Q'ethl/e hi~n va tien du'Q'etra. Trong nam 2017, Cong ty v§n ehu'a su dl,lng quy nay.

22

~~\ \'2500·~CHI NHJGONG'

CHNHIEr.1JEuinVIET N,~'. TP.Hi~

CONG TV CO PHAN VIET NAM KY NGHE SUC SANTHUYET MINH BAO CAO TAl CHINH (T"iep theo)

25. VON CHU SO HO'u

MAu SO B 09-DN

Thay doi trong v6n chu sa hU'uVon gop

cua chu so hU'uYliD.

Quy dau tirphat trien

~

LQinhu~n sau thuechua phan phoi

~Tong~

53.342.175.026809.143.000.000

53.342.175.026SO'du' t~i ngay 01 thang 7 nam 2016 (Trinh bay '~i)LQinhuan thuan trong kySo dU' trau nam nay (Trinh bay •.,i)Lejinhuan thuian trong narnTrfch quy dau tir phat trienTrfch quy khen thu'ong va phuc leji (Thuyet minh so 22)Tarn trfeh quy khen thu'ong va phuc leji tlf leji nhuan sau thuenam 2017 (Thuyet minh so 22)SO'dU' cu6i "am nay

809.143.000.000

28.432.888.063

53.342.175.026129.627.915.028(28.432.888.063)(23.189.259.920)(11.800.000.000)

862.485.175.026129.627.915.028

809.143.000.000

(23.189.259.920)(11.800.000.000)

809.143.000.000 __ ..;;2:.;:8;.;..4.;;;:~3:.;:2;,;,;.8;;,;8;;,;8;;.;,• .;;.06;;,;3~ 1;;,;1;;,;9;;.;,..;;.54.;.:7;.,:..;;.9..;.42:,;.;,;;0.;.7:.,1~......;9:.:5:.:7~.:,;12:,;3:.:.=8=-30;;,;.;,;;1=3..:..4

Tronq narn, Cong ty (fa trfeh I~p bo sung QUy dau tu phat trien va Quy khen thu'ong, phuc leji veti so ti'en Ian hlQt la 28.432.888.063 dong va 23.189.259.920 dong tlfIcji nhuan sau thue cua 6 thang euoi narn 2016 theo Nghi quyet D~i lhQidong Co dong thu'ong niEmso 01/NQ-DHDCD ngay 05 thang 4 nam 2017.

Dong thai, Cong ty da t~m trfch I~p bo sung Quy khen thu'ong phue leji tlf leji I1hu~n sau thue eua nam 2017 veti so tien la 11.800.000.000 dong theo Nghi Quyet D~ihQidong co dong thu'ang niEmso 01/NQ-DHDCD ngay 05 thang 4 nam 2017 va Quyet djnh 53401QD-CTY eua Ban Giam doc ngay 16 thang 12 nam 2017.

23

CONGTVCOPHlN VIeT NAM KY NGHesue SANTHUY~TMINH BAo cAo TAl cHfNH (Tiep theo) Mlu s6 B 09-DN

Theo Giay chU'ng nh~n dang ky kinh doanh dieu chinh, v5n dieu I~ cua Cong ty la809.143.000.000dong. Chi tiet ve rnenhgia co phan va sO'co phan cue Cong ty nhu sau:

SO'cu5i narn 55dau nam55 cOphjeu SO'cOphjeu

V5n COphan dU'qcduy~t da phat hanhva dang IU'Uhanh 80.914.300 809.143.000.000 80.914.300 809.143.000.000

V5n co phan chi tiet theo co dong IBn:55 cu5i narn 55dau nam

YN.D. .?Lo. YN.D. .?Lo.

Tong Cong ty ThU'dng M\'Ii5ai Gon - TNHH MTV 548.298.780.000 67,76 548.298.780.000 67,76Cong ty Co phan Dinh Du'OngNong Nghi~p Qu5c te (ANCO) 201.800.260.000 24,94 201.800.260.000 24,94cac co dong khac 59.043.960.000 7!3 59.043.960.000 7!3

809.143.000.000 100 809.143.000.000 100

Co phieu pho thong c6 menh gia la 10.000 dong/co phan, M5i co phieu pho thong tU'dng U'ngvBimQt phieu bieu quyet t\'li cac cUQchop co dong cua Cong tv. Cac co dong dU'qc nh~n co Wc rnaCong ty cong b5 vao tU'ng thoi diem. Tat ca co phit~'uphO thong deu c6 thu til U'Utien nhU' nhaud5i vBi tai san con I\'Ii cua Cong tv. Cac quyen Iqi cua cac co phieu da dU'qcCong ty mua l\'Ii deu b!t\'lm ngU'ng cho tBi khi chung dU'qcphat hanh 1\'Ii.

26. cAc KHOANMVCNGOAI BANGCANaOI KEToAN

Ngo\ll tt cae 10\1155 cu51nam 55 dau nam------~~~~~

Do la My (U5D)Euro (EUR)

453.798,4279344

279.915,9380293

27. BAo cAo BQPH~N

Bao cao chinh yeu; bQ ph~n theo linh vl/c kinh doanh, dU'qc dl,l'a vao cd cau bao cao nQi bQ vaquan Iy cua Cong tV.

Ket qua bao cao bQ ph~n bao gom cac khoan ml,lc phan bo trl/c tiep cho mQt bQ ph~n cGng nhU'cho cac bQ ph~n dU'qcphan chla theo mQt cd so hqp IY. Cac khoim ml,lC khong dU'qcphan bo baogom tal san, nq phai tra, doanh thu tlt hO\'lt dQng tai chinh, chi phi tal chinh, chi phi ban h~lng, chi

::i ::: ::e:ol::: ::i::'hl:io:::C 15khac va thue thu nh~p doanh nghi~p. :_~~~

Khi trinh bay thong tin bQ ph~n theo linh vl/c kinh doanh, doanh thu bQ ph~n dl/a vao linh vl,l'c ~kinh doanh la th!t tU'di s5ng, thl/c pham che bien va linh vl,l'c kinh doanh khac. :f

~

24

CONGTV CO PHAN VIeT NAM ICY NGH~ SUC SANTHUVET MINH BAO CAOTAl cHiNH (Tiep theo)

Nam nayYliQ

Doanh thu thuanThit tu'di songThl/c pham che bienKhac

MAu so B 09-DN

TU'01/7/2016<1en31/12/2016

Y'.NQ

1.868.918.775.643 970.505.599.3731.751.674.324.526 754.367.567.147257.513.417. 385 _=-=~11~3~.9=8::=3~.7-=9-=-9-7.5-=-94-:-

3.878.106.517.554 1.838.856.966.114

Gia v6n hang ban va d!ch v ...cung dipTh!t tu'di songThl/c pham che bienKhac

1.456.715.507.887 830.628.400.7681.211.314.310.169 511.070.821.808237.910.271.237 _-:--:=9~5 .~7:-:47~',::2=54::-"76~24~

2.905.940.089.293 1.437.446.477.200

412.203.267.756 139.877 .198.605540.360.014.357 243.296.745.33919.603.146.148 __ -=.;18=.,:..=,2=:,36=.,:.~5:,:44,;.:..~9.:....7O=-

972.166.428.261 401.410.488.914

28. DOANH THU THUAN VE BAN HANG VA CUNGCAP DJCH VV

LQ'I nhu,n gQPThjt tu'di songThuc pham che bienKh.k

Nam nayYliQ

Tlt01/7/2016<1en31/12/2016

:il:ID

Tong doanh thu ban hang va cung cap djeh v...Doanh thu ban thanh pham va hang h6a 3.892.519.235.449 1.839.453.726.844Doanh thu cung cap dlch VI,! 12.625.420.758 5.679.167.563

3.905.144.656.207 1.845.132.894.407

Cae khoim glam tru doanh thuChiet khau thu'dng mat 25.870.673.986 5.997.150.662Hang ban b] tra 1;;'11 1.167.464.667 278.777.631

27.038.138.653 6.275.928.293

Doanh thu thuan 3.878.106.517.554 1.838.856.966.114

29. GIA VON HANG BAN vA DICH VV CUNG CAP

Nam nayYliQ

Gia von cua thanh pham va hang h6a <1abanGia von dlch VI,! (ja cung cap

Tlt01/7/2016<1en31/12/2016

~

2.899.261.493.786 1.434.871.596.8726.678.595.507 2:::".c=5.:_74,;.:..~8=80",-,.c=3.:::.28~

2.905.940.089.293 1.437.446.477.200

30. CHI PHi SAN XUAT, KINH DOANH THEO VEU TO

Chi phi nguyen lI~u, v~t Ii~uChi phi nhan congChi phi khau hao tal san co d!nhChi phi dlch VI,! mua ngoalChi phi khac bang tlen

2.169.945.377.197564.837.473.67941.876.705.027

202.219.540.305337.238.571. 733

3.316.117.667.941

25

Tlt 1/7/2016 den31/12/2016

(Trinh bay l;;'Ii)Y'.NQ

1.173.032.610.751211.844.965.61218.889.105.93990.573.102.592

143.241.555.5881.637.581.340.482

CONG TV CO PHlN Vlh NAM KY NGH~sue sANTHUVtT MINH BAOCAOTAl CHiNH (Tiep theo)

31. OOANHTHUHO~T aQNGTAl CHiNH

Lai tien gUlThu nh~p tLt co WeUji chenh I~ch ty giaDoanh thu heat c1Qngtai chinh khac

32. CHI PHi TAl CHiNH

Lal tlen vayChlE~'tkhau thanh toanL5 chenh I~ch ty 91a

MAu so B 09-0N

Nam nay~

Tu 01/7/2016den 31/12/2016

~

16.096.159.390118.348.60081.444.199 154.522.163

540.000.000 .....:l:..:2:.::.0.:..::.0:..:::1~0.:.::.6.:::.:02::...16.835.952.189 __ .......;;3,;,;;.6;.;4;,,;;5;,;,,;.0:;..4,;,;;7~.;:;.36;:;.4.;..

3.370.514.599

Nam nay~

Tu01/7/2016<1en31/12/2016

~

12.493.808.556 4.663.246.5906.591.952.063 2.777.428.824118.836.101 =.2::...5.:,::6=.24..:..:.:,::0...:.,4=-0

19.204.596.720 __ --:.7.:...4,;,;;6:.:6;,,;,;.2:.:9;.;9:;.:.~45;:;.4.;.

33. CHI PHi BANHANGvA CHI PHi QuAN LV OOANHNGHI~P

a. Chi phi ban himgChi phi nhan vlen ban hangChi phi v~t li~u, bao blChi phi dl,Jngcu, <10dungChi phi khau hao tai san co dlnhChi phi dlch Vl,J mua ngoai- Chi phi v?n chuyen- Chi phi thue kho, thue m?t bang- Chi phi dich VI,I mua ngoai khacChi phi b~ng tien khac- Chi phi chi€t kh§u, h5 tnt Mn hang- Chi phi bang ti'en khac

b. Chi phi quan Iy doanh nghitpChi phi nhan vlen quan 1'1Chi phi v~t li~u quan 1'1Chi phi <10dung van phongChi phi kMu hao tai san co djnhThue, phi va I~ phiChi phi dtf phongChi phi dich vu mua ngoai- Chi phi thue m?t bang- Chi phi dich VI,I mua nqoet kneeChi phi khac- Chi phi phan bo tat the' kinh doanh- Trich {?p quy khoa h9c ding ngh~- Chi phi bang ti'en khac

Tu 1/7/2016 <1en31/12/2016

Nam nay (Trinh bay 19i)'llI'ID )iliQ

274.708.394.385 93.101.320.74826.709.253.927 9.876.993.93613.251.247.219 6.391.848.6696.025.956.893 3.306.748.650

87.687.520.669 36.727.669.82640.717.185.856 14.848.010.36325.553.025.333 12.052.935.64421.417.309.480 9.826.723.81996.297.108.406 58.008.434.82549.943.958.327 35.815.654.91446.353.150.079 22.192.779.911

504.679.481.499 207.413.016.654

111.312.575.198 39.598.228.0262.349.547.041 1.266.978.1624.861.426.996 3.021.959.84911.753.430.397 5.278.557.3685.391.565.291 3.115.062.225

(4.759.068) 823.428.61042.246.489.998 22.971.548.18131.635.786.738 17.870.372.92610.610.703.260 5.101.175.255124.348.031.923 48.064.002.46059.147.775.484 29.549.274.89720.000.000.00045.200.256.439 18.514.727.563

302.258.307.776 124.139.764.881

26

CONGTV COPHANVIET NAM KY NGHEsue sANTHuvh MINH BAo cAo TAl cHiNH (iiep theo) MAu 56 B 09-DN

34. THU NH~P KHAcTu01/7/2016

Nam nay den 31/12/2016~ ~

Thu Hen phe lieu 604.287.546Khuyen m~ii, chiet khau ban himg 1.393.804.859 367.211.510Thu nh~p khac 3.223.683.364 826.331.714

4.617.488.223 1.797.830.770

35. CHI PHi KHAcTu 01/7/2016

Nam nay den 31/12/2016~ ~

Thanh 1'1 tai san 1.159.714.395Chi phi thu gom phe li~u 274.653.216Chi phikhac 559.432.189 358.154.840

1.719.146.584 632.808.056

36. CHI PHi THUETHU NH~P DOANHNGHIepTu 01/7/2016

Nam nay den 31/12/2016~ ~

Chi phi thue thu nh~p doanh nghi.p hi.n hzmh 44.685.240.974 14.387.202.561Chi phi thue thu nh~p doanh nghlep tinh tren thu 43.595.626.251 14.387.202.561nh~p tinh thue nam/ky hi~n hanhDieu chinh chi phi thue thu nh~p doanh nghlep 1.089.614.723narn tru'ck vao chi phi thue narn nayThu nhip thue thu nhip doanh nghl~p hoin 1\11 (8.554.819.908) (527.899.584)Thu nh~p thue thu nh~p doanh nghl~p hoan I~i (9.082.719.492) (527.899.584)phat sinh tu cac khoan chenh lech tarn thai chuadu'c;1Ckhau tnrChi phi thue thu nh~p doanh nghl~p hoan I~I phat 527.899.584sinh W vl(!c hoan nh~p tai san thue thu nh~phoan I~I

36.130.421.066 13.859.302.977

Chi phi thue thu nh~p doanh nghi~p hi~n hanh trong nam/ky du'c;1ctinh nhu'sau:

Nam nay~

ro 1/7/2016 den31/12/2016

(Trinh bay I~I)~ -00-

(23.669.720)1.912.808.8448.554.819.908

460.171.332527.899.584

(41.163.956)

Lc;1inhu~n ke toan tru'oc thueThue tinh a thue suat pho thong 20%Dieu chinh:Thu nh~p khOng chju thueChi phi kh6ng dLfr;lckhau tnJ thueChenh I~ch t<;fm thCfiAnh hLfang cua mtfc thue suat khac ap dl,mg doivai cac khoim thu nh?p til chan nu6i dLfr;lcLfudaiChi phi thue thu nh~p doanh nghi.p hi~n hanh __ 4_3_._59_5_'.;.6_26_.~2.;.5~1

165.758.336.094 __ ..::;6-:-.7.:..:2c:,0-=-1.:..:::4-::-7:::-8':..::0-,,-0.::<...333.151.667.219 13.440.295.601

14.387.202.561

Cong ty c6 nghia Vl,l nQp thue thu nh~p doanh nghi~p theo thue suat 20% tren thu nh~p tinhthue.

Cac quy dinh hl~n hanh ve thue cho phep Xi nghiep chan nuoi Vissan Sinh Du'dng, Xi nghi~p channuoi Vissan Sinh Thu~n du'qc hu'ang thue suat u'U dal la 15% trong suot thai gian ho~t dQng do cothu nh~p tU chan nuoi, che bien trong linh vl/c nong nghiep a dia ban khong thuQc dia ban co dieuki~n kinh te xa hQi kh6 khan ho~c dia ban co dieu ki~n kinh te xa hQi d~c bi~t kho khan.

27

CONGTV COPHAN VI~T NAM KY NGHESUCsANTHUYETMINH BAa cAo TAl cHiNH (iiep theo) MAu so B 09-DN

cac khoan thue trlnh bay trong bao cao tai chfnh chua phat la 55 li~u cu5i cung va tuy thuoc vaoket qua kiem tra cua cd quan thue. Do vi~c ap dunq lu~t thue va cac qui c1!nhb] anh hu'ang baicac each dl~n c1~tkhac nhau, 55 Ii~u c1u'qctrlnh bay trong bao cao tal chfnh se thay c10idl/a trenquyet d!nh cu5i cung cua cc quan thue,

37. LAI co BAN TREN co PHIEUTu 1/7/2016 c1en

31/12/2016__________ ~N~a~m~n~a~y ~(T~r~ln~h~b~a~y~l~al~)

~ ~Lqi nhuan ke toan sau thue thu nh~p doanhnghi~pcac khoan c1ieuchinh giam Iqi nhuan ke toande' xac c1!nhIqi nhuan phan bo cho co c10ngsahO'uco phieu pho thOng:- Cac khoan c1ieuchinh giam+ Trfch quy khen tht.1Ongpbuc /(;li, quy tht.1OngBan di'eu Mnh (i)Lqi nhu~n phan bo eho co c10ngsa hO'ucophieu pho thongCo phieu pho thong c1ang1u'U hanh blnh quantrong nam/kyLal cd ban tren cC) phieu

129.627.915.028 53.342.175.026

(42.828.100.311)

(42.828.100.311)

(23.189.259.920)

(23.189.259.920)

86.799.814.717 30.152.915.106

80.914.300 80.914.300____________ ~1.~O~7~3 ~3~73~

(i) 55 trich quy khen thu'ang phuc Iqi, quy thu'ang Ban c1ieuhanh cho nam tai chfnh ket thuc ngay31 thang 12 nam 2017 c1u'qcu'CIctfnh voi ty I~ 1 thang Iu'dng blnh quan thl/c hi~n nam 2017 theoke ho~ch phan ph5i Iqi nhu~n nam 2017 cua Ngh! quyet D~i hOi c10ng co dong 55 01/NQ­NQDHDCD-CTY ngay 5 thang 4 nam 2017.

Cong ty khong trlnh bay 55 li~u so sanh cho liii cd ban tren co phieu do a ky so sanh do Cong tychu'a phai la mot cong ty co phan t~i thai c1iem30 thang 6 nam 2016.

T~i ngay 31 thang 12 nam 2017, Cong ty khong c6 co phieu tiem nang c6 anh hu'ang suy giam.Do v~y yeu cau trlnh bay liii suy giam tren co phieu khong ap dl,lng.

38. cAc KHoAN CAM KET

a. Cam ket thue hO\lt cJQng

Tu 01/7/2016Nam nay den 31/12/2016

~ ~

Chi phf thue ho~t c10ngt51 thieu da ghl nh~nvao Bao cao ket qua ho~t c10ngklnh doanhtrong nam/ky 67.621.029.342

(.c-';

I~

55 cu5i nam~~

Trong vong mot nam 26.814.500.253 27.017.780.253Tu nam thLf hai den nam thLf nam 11.396.550.535 17.183.390.5355au nam nam 3.030.281.004 3.030.281.004

41.241.331.792 47.231.451.792

28

CONGTV COPHANVl~T NAM KY NGHeSUCsANTHUYETMINH BAo CAOTAl CHiNH (Tlep theo)

b. Cam ket von:

MAu so B 09-DN

cac cam ket ve chi tieu tee I~p tal san co <1inhti;li ngay I~p bimg can <1oike toan nhu' sau:

£)a du'c;1cduy~t nhu'ng chu'a ky hqp donges du'c;1cduy~t va ky hop dong nhu'ng chu'athuc hi~n

So cuoi nam~

1.736. 788.610.0601.232.687.633

1.290.812.248.468659.955.684

1.738.021.297.693 1.291.472.204.152

Cam ket von cho du' an <1u'c;1c phe duvet nhu'ng crura I<Y hc;1pdong chu yeu lien quan tai dl! an didoi nha may giet mo va san xuat Vissan.

39. NGHlep VI) VA so DU'V{n cAc BENLIEN QUAN

Cong ty chi co cac glao dlch va co so du' vai mQt ben lien quan la Tong Cong ty Thu'dng mal Saicon - TNHH MTV - co <1ongIon nhat cua Cong ty.

Trong nam/ky, Cong ty <1aco cac giao dich chu yeu sau vai ben lien quan:

Tc;ng Cong ty Thu'dng m\li Sid Gon - TNHHMTVMua hangBan himgPhan phoi lc;1inhuan

620.511.976.781188.849.810.568

Tlt01/7/2016den 31/12/2016

~

434.354.738.65681.511.170.73437.654.516.484

Thu nh~p cua HQidong Quim tri, Ban Kiem soat va Ban Giam <1octrong nam/ky nhu' sau:

Lu'dng, thu'ong va thu lao

Nam nay~

So du' voi ben lien quan t<;lingay I~p bang can doi ke toan nhu' sau:

Phcilthu khach hangTong Cong ty Thu'dng mi;li Sal Gon - TNHH MTVTrong (f6:- Chi nMnh Tong Cong ty Thtldng mqi Sai Gon -TNHH MTV - Trung tam l1i'euhanh Satrafoods- Chi nMnh Tong Cong ty Thtldng m?i Sai Gon -TNHH MTV - Trung tam Satra Phqm Hung- Chi nhtlnh Tong Cong ty Thtldng m?i Sai Gon -TNHH MTV - Sieu thi Satra Sai Gon- Chi nMnh Tong C6ng ty Thtldng mqi Sai Gon -TNHH MTV - Thtldng Xa Tax- Chi nMnh Tong Cong ty Thtldng m?i Sai Gon -TNHH MTV - Trung tam (fi'eu hanh Mn IeSatra Can Thd

- Chi nMnh Tong Cong ty Thtldng m?i Sai Gon -TNHH MTV - ITdtch vI! an uong Satra- Chi nMnh Tong Cong ty Thtldng m?i Sai Gon -TNHH MTV - Trung tam quan If va kinh doanhchq Binh Dien

29

So cuoi nam~

15.800.591.610

14.158.291.009

520.374.496

612.168.833

9.162.599

443.558.975

20.087.467

36.948.231

TLr01/7/2016den 31/12/2016

~Q

1.783.517.000

So <1aunam(Trinh bay Ii;li)

~

15.252.479.662 ~_'-.'S~~ f,}i! li~!J. r.orlG .TtlACH NHIEIIIDElOn

..' VIET IlJ'1- •

~

13.851.081.834

541.347.236

816.887.061

15.405.860

27.757.671

CONGTV CO PHlN VIeT NAM KY NGH~ SUCSANTHUY~TMINH BAo CAOTAl CHfNH (Tiep theo)

Khach hang ling trU'itcTong Cong ty Thu'dng mal Sal Gon - TNHH MTVTrong d6:- Chi nhenh Tong Cong ty Tht.ldngmet Sal Gon -TNHH MTV - Sleu thl Satra Sal Gon- Chi nnent: Tong c{mg ty Tht.ldngmet Sal Gon -TNHHMTV - Trung tam Satra Ph?m Hung- Chi nhent: Tong Cong ty Tht.ldngmet Sal Gon -TNHH MTV - Sleu th! Satra Can Thd

Phili thu ngan h~n khacT6ng C6ng tv Thu'C1ngmat Sal Gon - TNHH MTV

Phil I tril ngU'ClIban ngan h~nTong Cong ty Thu'dng rnai Sal Gon - TNHH MTVTrong d6:- Tong Cong ty Tht.ldng met Sal con - TNHHMTV - Tru so chfnh

- Chi nMnh Tong Cong ty Tht.ldngmet Sal Gon -TNHH MTV - Kho /anh Satra- Chi nhenn Tong cong ty Tht.ldng met Sal Gon -TNHH MTV - Trung tam phan phol- Chi nhBnh Tong Cong ty Tht.ldngmet Sal Gon -TNHH MTV - Trung tam dich VI,I

Phil I tril ngan h,n khacTong Cong ty Thu'dng mal Sal Gon - TNHH MTV

MAu so B09-0N

SO'c1aunarnSO'cu51nam (Trinh bay 1;;11)

~ ~

326.905.705

180.423.981

71.200.921

75.280.803

1.018.276.863 558.004.351

60.266.188.948 60.781.491.752

57.949.406.854 57.274.014.697

1.940.089.786 353.297.569

376.692.308 3.149.191.386

4.988.100

408.826.807 5.-1,;,;;;.3.-3...0.;.;;,6...54.-..-2,;;.17;..,

40. THONG TIN BO SUNG CHO cAc KHoAN MVC TRINH BAY TRONG BAo cAo LlJ'U CHUYENTIEN T~

Cac giao djch anh hU'ang (fen Bao cao lU'u chuyen tlen t.:

Mua tal sim cO'dlnh va x§y dl,I'ng cd ban do dangchu'a thanh toanU'ng tru'oc tlen mua tal san cO'6!nh va xay dl,I'ngcd ban do dang

~D6 Thj Thu ThuyNgU'iti I~p bieu

Nam nay~

Ttt01/7/2016den 31/12/2016

~

4.125.686.975 3.467.355.093

1.232.608.515 2.153.898.000

Huynh Quang GiauKe toan trU'ang

30

Nguyen NgQc AnTong Giam (focNgay 22 thang 3 nam 2018