THANH PH6 H6 CHl MINH - NAM 2017

bAo cAo tAi chInh h0p nhAtc6ngtyc6phAntku6cs^ttrung Vi^tnam

Cho ky kilo.^Ov 3/2017

VIPESCO

TAP DOAN HOA CHAT VIET NAMCONG TY C6 PHAN THU6C SAT TRUNG VI$T NAM

bao cAo tAi chinh hop nhAtCONG TY CO PHAN THU6C SAT TRUNG VI$T NAMCho ky k toan Quy III/2017

Bang can d6i k toin h^p nhil02-04

Bio cao ka qui hot dgng kinh doanh h<jp nhit05-06

Bio cio luu chuy&i tien t? h(^p nhil07-08

Thuyt minh Bio cio tii chinh h^p nhit09-35

Trang

• nOi dung

Cong ty Co ph:in Thuoc st trung Vi^t NamSo 102 N^ ^u^in Dinh Chi^^i, Phktimg Da Kao, Qujn I, TP Ho Chi Minh

215537,4454,981,898,159

472,465,112

5,669,600,716

(6,178,550,414)

150,768,792,129

144590541,715

6.457,205

(35,554,376.026)

7,492,973,718

3,863,510,436

228,862,373,617

204,670,938,950

10,000.000.000

10,000,000,000

27,000.000,000

59,629.727,510

86529,727510

451560508,891

01/01/2017

4,950,734

6,765,130,222

632535,752

7502516,708

(6,147,760,101)

161569,999,436

155,122539535

35,931,126.208)

8,216,701,165

13,030,090,724

188,728,964,070

174,044,629,751

40,000.000,000

40,000,000,000

16.083,774,176

64,420,570,147

80504544,323

457d73^30,117

30/09/2017

I A. TAI SAN NGAN HAN

I I. Tien va cac khnan tinrng dnrng tii*

2. Cic khoan tirong duong tiin

i II. Dan tir lii chinh ngin hpn

1. Dau tu nim gitt den ng^y dio hgn

i III. Cac khoaa phai thu ngin hgn

1.Phai thu ng^n han cua khach hang

2.Tra irnoc cho ngirai ban ngSn hpn

. 3. Phai thu ngdn han khac

4. Bp phong phai thu ngin h(in khd Ctdi

1 5. T^i sun thi^u cho xu ly

i IV. Hang ton khn

1. liangtdnkho

1 2. Dp phong giam gi6 hing tdn kho

i V. Tai sin ngin hgn khic

1.Chi phi tra triroc ngan hpn

2.Thu6 GTGT dupe khiu trit

3.Thu6va cac khoan khac phai thu Nhtkm

Thuyet

BANG CAN D6l KE TOAN H(?P NHAT

gyQu^n I.TPHOChiMin

Bio cio tiki chinhhppahit01/0172017 den ngay 30/09/2017

Cong ty Co phan Thnoc sat trang Vi(t NamISo 102 Nguyen Dinh Chi6u, Phu^mgBa Kao,

56,75245649444491464446

49,546,126,59638,411,603,057

160,927,493.147146.355.S2I.421

(111.381.366.551)(107,944,218.364)

7,206,330,2986,279,461,189

8,872,032,8477,748,032.847

(1,665,702,549)(1,468,571,658)

6^45499,15517 353,1164816,245,899,15517453,116,681

30,95541849*42446,187,73930,955,818,49841,426,261,648

1,419,926,091

3,252,537,3063427484^943,252,537,3063,327,684,094

556490,707,124562,141343,243

2,362,801,592

VNDVND

99417477407 110380454352

2410465,1542,410,465,154

22011. TiirfncAd|nh

2211. Tii san cO djnh hlhi hlnh222- Nguyen gid223- Gid tri haomonlupkt

2272. Tii sin co djnh vd hlnh

22S- Nguyen gid229-Gidlrjhaomdnlu^ki

240IV. Tii sin d^^ dang diihfn

2421. Chi phi xay d i ng co ban dd dang

150V. Dio tw tii chinh dii hfn

252I. Dau urvaocongty lien doanh, l ien kit

2532. Dau t^ giip von vio don vj khic

260VI. Tii sin dii bf n khic2611. Chi phi tii tnrdc dii hfn

270TONG C^NG TA1 SAN

L Cic khnin phii tha dii h1. Phai thu dii h^n khic216

BANG CAN B6l K TOAN H<^fP NHATTfi ngiy 30 thing 09 nim 2017

(ttfptkco)

ThnyAt30/09/2017

Bio do tii chink hiyp nhlt

.$ k* loin ttr ngiy 01/01/2017 den ngay 30/00/2017Cong ty C& phan ThuAc tit truag Vlft Ni^

So 102 Nguyin Binh Chi^u, Phi^^mg Da Kao,

Qujn l.TPHOChiMinh

riThi.PAd^c}fcin^/(/nain2W/7

562,141363343

129,862337

119361337

7,460,394,613

57,670.927,268

15,083,211,450

72,754,138,718

2,388,870,815

20,415,684,321

244.607.920.000

244,607,920,000

347327,000367

347,756370304

27,392,000

17391300

332^.887,552

53,142,754,680

12,167,605,188

26,133,786,821

20,666,467,052

3,691,617,426

378,995,438

94,848,986382

214337,100339

114384,491^39

•1/01/1017

L THuficSintil NG- Wi^TNAB^

Nguy^n Mlnh Tim ThiiNg.y^nL.it

n™*^i Hi cn^my-^il336390,707,124

129,862337

129361337

7,637,006,867

25.582,546,541

31.298.263.860

56,880,810,401

2,388,870,815

41,602,802,926

244,607,920,000

244,607,920,000

333,117,411309

353347373346

27392,000

27392,000

5,408,110,449

43,248,528,540

12,586,403,356

8,153,110,659

27,714,134,105

9,046,958,634

1,587,288,491

95,671,507,544

203,416,041,778

M3A43,433,778

30/09/1017

!017

* trade

19

14

14IS17

16

15

Tbny t

>^ ^^NgWri l)p bia K^ 1

t6ng cong nguOn vOn

l.Nguonkinhphi

II. Nguc..ki.hphiviqnjkbie

5. Up ich co dong kbong kiem suit

LNST clam phan phot ky nay

LNST chua phan phii lay ki din cuoindi

4. Up nhu^n sau thue chua phan ph6i

3. Quy khac thu^c vdn chii sd hOu

2. Quy dau In phii trier

Co dongphd thong c6 quyin biiu quyil1. Vdngopcuachusdhihi

L VinciisdhO.

D. VONCHlISOHflTj

1. Vay vi in. thui tii chinh dii hfn

II.N^diihf

8. Quykhenthndngphucl^i

7. Vay vi n<r thue tai chinh ngin hfn

6. Phii Iri ngin hfn khic

5. Chi phi phai Ira ngin hn4. Phii tri ngudi lao dpng

3. Thue vacackhoanphii nppNha nude

2. Nginn niua tra tien trnttc ngin hfn

1. Phai tra ngudi bin ngin h^n

I. N^nginhfa

C. NO PHAI TRA

ngu6nv6n(tiiptkto)

iingO9ni>:Tfi ngiy 3011

bAng cAn 6i k& toAn h^p nhAt

440

431

430

429421b421a421420418

411a

411

410

400

338

330

322320319315314313

312

311

310

300

Mi

B^o can tii cbinh bi^p ahit

tn til ng*y 01/01/2017 den ngay 30/09/2017Cfing ty Co phan Thaoc sit trang Vift Nua

So 102 Nguyen Dinh Chieu, Phuftng Da Kao,Qujn l.TPH^ChfMinh

2 = n

1 ia'l

K111if fl

i i

S ^S 31 S

~

.651s *

^ 5

= ^

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362.s^

'81 328,745

1

2

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II r^i i'

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8 ^ a ^ 3 a

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t!Irl11Isi111^i11i'3 ^IIIIIJ.!iii

iiift6655 ^

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S S C 3 S •

gi ^ 1 I * ig5 ii * s i is2

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f|s

(7338,639362)(18392,395,858)

36,666,977

(60,000,000,000)(50,000,000,000)

40,000,000,000

1,419,926,091

(93,294,302)' 3,099,393308

(25,912,007,473)(65,IS6J35,573)

vicic tii sin dii hpn kl233.Tinchichovay.muaciccangc|in?ci)ad<mvj

khic244.TiinthUhichovay,hinlficiccofigcUn<rcii<fcn

vjkhac265.Tienthuhoidiutug6pv6nvaad(mvjkhic

276. Tiin thu lii cho vay, ci ttic vi I^i nhujn dupe chin

30 La*ckuyiittii*thai*trkoftd^^gd^al*

I.LITU CHUvtN TlfcN TtT HOAT Dt>NG KINH DOANHtl 1. Lpi nht ^n trir&c thai36.677J86,76271^26^96,059

LDiiuchinh cho cickkedH11,788,919,7031,740,887,699

02- Kh^uhaotaisanc^dinhvibiti >ngsindiutii '6,216,216.0775348,704,602

03- Cic khoan di/ ph6ng345,959,8693,663,643,427

04- Ui, lo chenh l i=ch ty gia hoi doii do dinh gii If i-(506,248,753)

cic khoan mpc t i^n t^ co g6c ngofi If05- Ui, l^tCrhoftdOngd^u3374,866,311(7,418,193,095)

06- Chiphilaivay1,651,877,446652,981,51808^L iahagntirkogt^^HtUahdoidHn^^cttaytlti48,466,506,46572,967,183,758

v&at^adgag

09- Ting, giamcac khoan phiithu28,782,811,45063345,577,611

10- TSng, giam hang tOn kho (10,501,207,307)11,413,407,187

11- Ting, giam cac khoan phai tra (khottg k^ ISi viy(4,612,510,888)(47,277,904,972)phai ira, thui thu nhip doanh nghi^p phii n^p)

12- Ting, giam dii phi tri innirc(84,623,852)(1,395,251,803)

14- Ti^n I3i vay di tra(1,651,877,446)(652,981,518)

15- ThuS thu nh(ip doanh nghifp da nop(7,315,002,773)(8,857,677,640)17 - Ti^n chi khaccho ho^tdpngkinh doanh(5,942,723,873)(5,202,187,152)

20L*u chaySa din thai* tithofadgn^ kink doaah47,141 71.77684,540,165,471

II,LUtI CHlTY^N TltN TU" HO^T D^NG dAu TD"211. Tien chi <te mua sflm, xay d^ng tii sin c6 dinh

va cie tii sin dii h^n khac222.Tianthutfrthanhly,nhtK7ngMntiisinc^dinh

BAO CAO LlTU CHUY^^N Tl^^N T^ H*^ NHATTpi ngiy 30 Iking 09 nim 2017

i

Bio cio tiJ chinh h^p nhitly k^ loin til ngiy 01 /01/2017 den ngay 30^09/2017

Cflng ty Cl ph^n Th^c sit trtng Vi^t NunS6 102 Nguyen Dinh Chieu, Phufmg Da Kao,

Qujn l,TPH6CMMinh

yTbtmhphd H6 Chi Mink, ngay 26 thong 10 n^n 20/7

K^tointniwog \^, T^ngGUmdic

6336130238068,531,644,615(73,255,528,420)(64,420,030,290)(17,460,521,350)(34315,164,574)(27JS4.747.499)(39.I93JS6J49)

(6,1253*3,187)(10,719,720351)

86319,727310493233233548030434432338,703303303

D0NG TAI CHtNHIII. LUTl CHUYfcN TltN33I.Ti^ithutirdivay

342. Tien tra ruy g6c vs^

49Ltnchuy^ntientha^t^kogt^ngtiickiith

50l*n chnyfn aim thntn Ironf k^

60Tien vi tmng duwng ti^n djlu •!•

70Ti^n vi tuwng dirouj tie. cnl k^

BAO CAO LlTU CHUY^^N TlfcN T^ HgfP NHATT|i ng^y 30 thing 09 a

Bi^dotU cfcinh h^p akit^ toin td ngiy 01/01/2017 den ngiy 30/09/2017

Cong tj C& phin ThnAc lit twimf. Vijt NnaS6 102 Nguyen Oinh Chieu, Phir&ng Da Kao,Qujn l,TPH6ChlMinh

pgHo Chi Minhdinjc vi sinh

-COng ty cd cic cg ty liin donnk, l ien kit quan trqng dw^c phin ink tnmg Bio cio tii ehiak hpp nhit theo

phuwng phip vin ehi w htu tgi thiri diin 30/09/2017 bao gin:

Ten cdng ty Dja chi Ty 16 l (^Ty 16 quy^i Hogt dpng kinhichbleu quyet doanh chtnh

-Cong ty Co phin Trir mdi - KhO trimg Thinhph^ 30.22%30.22% San xuit thu6c viHO Chi Minhdjch vp thr moi

C6ng ty Co phan Thuic nit triag Vift ManBio cio tii chfnh htyp nkit

S6 IO2NguyenDinhChi6u, Phihmg Da Kao, K k toin tit ngiy 01/01/2017 d^nngiy 30/09/2017Quil,TPH6ChiMinh

THUV^^T MINH BAO CAO TAI CHINH HQP NHATTlngiy 30 thing 09 nim 2017

I. ©ACfilfcMHOATB^NGDOANHNGHItP

Hinh Huh t& hfhi v^aCong ly C6 phin Thufk- sit thing Vi i Nam dinyc thdnh l^p vi hogl dpng theo Giay chiing nhin t^^ng ky kinh doanhCong ty Co phin so 0300403^46 ngiy 11/05/2006 do So KJ hoach vi EMu tu TMnh phi H^ Chi Minh cip. Qiiy

chimg nhin dang ky kinh doanh ihay doi Ian thit B ng^y 22 thing 12 nim 2016.

Trp so chlnh ciia COng ty t*i S^ 102 Nguyfa Dinh Chiiu, PhuOng Da Kao, Qu|n I, TP H^ Chi Mil*.

V6n diiu % ciia COng ty U: 244.607.920.000 ding: Wong duong 24.460.792 cO phin, M(nh gii rapt cd phin li

UahviyckinhdoanhCOng ty hop! d^ng ehii y^u trong Unh vpc sin suit thuAc bio v^ thpc v* v* kinh doanh thiwng mgi.

Ngi.hngk^ kink donahHf fljt Ayng chinh ciia Cong ty li:-San suit, gia cOng, sang chai, d6ng g6i, budn bin thu6c kao v^ thpc vft;

-San nukvamua ban chit hip dan vaxuaduii con trung, *u4c di^t ky su* trtmg trong chin nuOi gin sue. gia dm,

thu6c sit thing gia dung (binh xjt con thing trong nhi);

-Diu tu xiy dpng vi kinh doanh cho th^i vSn phOng, nhi khich, tin h^. Cho *u6 kho Mi, nhi xirdng, nhi phpc vp

mpc dich kinh doanh |ki it. trung tim thuot^ mgi);

-San >uit vi mua bin: Phin bin, sin phim nhpa, cao su, chit tf ly nra ( Idling sin ^ill tgi trp so);

-Mua. ban may m6c, thiit bi chuyen dung cho sin xuk thudc bio v thvc v*t vi ttang thi^t b| cho phfag thf nghi^mthohc hio v^ thpc v^t;

-V^ sinh nha cira vi cic c6ng Irinh khfc;

-XSng hoi khtt thing.

Oin trie C6ngly-COng ly ci cic cOng ty con duyt h^p nhit bio cio tii ckink tgi tbM a^m 30/09/1017 bao fhm:

Ten cong tyDja chiTy I^ IpiTy 16 quyen Host d^ng kinh

Lpi ich cui c6 ding khditg kiim soitLpi ich cua cac ci dong khong kiim suit li phk lpi ich bung Hi. huge It. vi Bong tii sin thkhdng dupe nim gift bdi C6ng ty.

2. CH^ BO VA CHfNH SACK Kfc TOAN AP D^NC T*l c6NC TV

2.1. Kj< ki to**. ^n vj tOm tf >fr df ag trong hi tnia

Kyk^ loin nlim ciiaCdngty theo nim dinmg Ijch bat dautirngiy 01/01 vi lit thfcviongiy 31/12 Mngnim.Eton vi t i^ n t^ sir dyng trong ghi chip ke Win 14 >6ng \i& Nam (VND).

12. Chuia a^e vi Chi d$ kl toia ip dpaf

ChtdQkilodndpdyngCong ty 4p d^ng Cbk d^ Kttoin doanh i^hitp bn hinh Iheo Thdng tu si 2O0^2OI4/TT-BTC ngiy 22/1222014 caaB^Taichinh, Thong tus6 53/20l6^T-BTCngiy2]/0j/20]6cuaB^rachinhvivi^;suad6i,b6 sung m^lsadi^uciia Thong tus4 200/20l*TT-BTC viThong tus^ 202/2014^ET-BTC hu^ngdan Plunmg phip l^i vitrinhbiy bioc^^ 14i chinh h^p nhkTuyen b6 vi vi^ctuantbiChu^nmvcki toon v& Chi <t ki loinCong ty dS ap dpng cic Chain mvc ki loin Vift Nan va cic vin bin hu^ig din Chuin mgc do Nh4 nude ii ban

hinh. Cic Bio cao til chinh dirpc ]|p vi trlnh biy theo dung mgi quy djnh ciii tung chuin mpc. th^ng tu hudng din

thgc hifn Chuin mpc vi Chi d$ ki toin doanh nghi^^ hin hinh ttang ip dgng.

12. Co * 4p Bio tio til chink hpp nkit

Bio cio tii chinh hop nhit cui C6ng ty du^e I p B^n co s hop nhil Bio cio iii chinh Htng cua C6ng ty vi Bio cio

tai chinh ciia cac cong ty con do Cong ty kicm soil |cic otag ty con) duoc lip den ngiy 3 ] thing ] 2 hing nim. Vicekiim soil dat dupe khi Cong ty c5 kha ndng kiim soil cic chinh sich tii chinh vi hogt di ng ciii cic cong ty nh^n dktunhimthu du^e I^ikh tit ho^ldpngciia cic cOngtyniy.

Bio cio tii chinh cita cic c6ng ty con duoc ip dpng cic chinh sich ki toin nhit quin vdi cic chinh sich ki toin ciaCong ty. Trong tnrtmg hop cin thitt. Bio cio tit chinh cua cic cOng ty con dupe diu chinh di dim boo tinh nhitquin trong cic chinh sich ki toin dupe ip dpng t^i Cftng ty vi cic cong ty con.

C*ng >y Cfi phin Tkuic lit trhag Vift NibSo IO2Nguyn Dlnh Chi^u, Phubng Eta Kao.Qufri I.TPHJCMMinh^^

nan tucmg dining tien

^t t^i quy sa tien gin ngan hang khdng ky han.

dkli rhat sinh.

•I y gia giao dieh thac te kbi danh gia lai cac khoan muc tien te cd gdc ngoai te tai then diem lap Bao ca

•^'en''col'g™'di'ch: "^ '^' '* "" ^ ^ ^ ^ ^ mUa ^^ ^ ^ "^ ^"^ ^^^^

Iphat smh hen quan trtic t iep den vi^c phat hanh nijphai [rjuii chinh dor

|lentaic iracocacqiis m ve an gia ^icon^cp

2.5. Cat nghiqtv^ h^ng og,i t^

I- khi nioa ^an ngoai te: Laty giadirqc quy d|nh trong l iqp dong inua. ban ngoai regi^aCong ty va ngan hang

- Khi ghi nlian no phai thu; La ty gia mua coa ngan hang thmmg m^i noi Cong ty chi dinh khach hang thanli t

I

Cong II Co phSn Thud* sat irimg Vift [SamBan cao tai chin I. hn-p nhatS^ HJ2 N^uj^n Dinli Chieu. Phirong Oa Kao.Ky ki toan tit ngay 0[ OL20I7 den ng^y 30 (W 2017

2.7. C*c Uoin din he tli chlah

Cac khoin din to nim gilidin nghy da, htm ^^o gAm: Cic khoin t i*n giri ngin hing eft ky hjpi (bao gom ca cic logitin phiiu, ky phiiu). tnii phieu. co phi^ mi dii ben phat hanh Mt buyc phai mua lSi tyi thai diim nhSt dinh trong

Prong tai. cic khoan cho vay,... dup^ nim gitt din ngay dao hgn vdi mpc dich thu lit hing k^ v& cic kho^n diu In

n^m gin *Sn ngay dio h^n khic.

Cde khain diu w^ak' cemg ty am, cdng ty tiin doanh lien her mua t^ong Hint dupe b^n mua xic dinh ng^y mua,gia phi khoan dau tu v^ th^c hi^n Uiii tpc k^ toin that dung quy dinh eta Chu^n mire k^ tain "Hpp nhlt kinh doanh"

va -Diu tu vao rang ty lien doanh lien kit". Trong Bio c&o tM chinh hpp nhit dc khoin diu tu via cong ty lien kit

dupe ke toan theo phtrong phap von ehu si hDu.

Cm. khan, ddu ^^ va, cCmg c^ v^n ei inn vikhac bao gim: Cic khoin diu tu via cong cy vin ciia don vj khtk

khOng cii quyin kiim soil, ding kiim soil ho$c ci inh hucmg dang ki dm vm ben dupe diu tu. Gia Pj ghi sfl ban diucua cic khoan diu tu niy dupe dupe xic djnh theo gia goc. Sau ghi nh^n ban diu, gii trj ciia cic khoin diu tu niy

dupe xac djnh theo gia goc tni di dp phbng giant gii khoan diu tu.

Dp phOng giant gii cic khoin diu tu dupe lip vio thPi diem cuoi ky cp thi nhu sau:-Dii vdi khoan diu tu nim gid lau dai (khdng phin lo^i li chihtg khoin kinh doanh) vi kh&tg c6 anh huong ding ki

diii voi ben dupe diu tu: Neu khoin diu tu vio eft phieu nietn yet hoic gii trj hpp ly eta khoan diu tu dupe xic

djnh tin civ thi vi^c lp dp phing dpa Pen gia trj thj truong eta c& phiiu; niu khoan diu tu khong xic djnh dupegii ttj hpp ly t^i thPi diem bio ci) thi vice lap dp phttng cin cii vio Bio cio tii chlnh Ipi thfri diim trich lap dpphing cua ben dupe diu tu.

-D6i vdi cic khoin diu tu nim gitt din ngiy dio hn: Cin ci khi ning thu bii di ip dp tiling phii thu kh6 dii

theo quy djnh cua phip luit

2.S. Cic khoia np phii Ihp

Cic khoin phat thu dupe theo ddi chi tiit dm kj hgn phii thu. d6i tupng phii Iho. k i nguyftt t phii thu, vi cic y^ut5 khic theo nhu cau quin 1^ eta C6ng ty.

Dp phing np phii thu kh6 dhi dupe trich lip cho cic khoin: Np phii thu qui h^n thanh toin ghi trong hpp dong kinht^, cic kh pie vay np. cam kit hpp dong hoic cam kit np vi np phai tliu chpa din han thanh toin nhung kho co khi

ning thu hoi. Trong do, vi^o trich i^p dp phot^ np phii thu qui han thanh rain dupe Cong ty cin cu vio thai gian trinp gic theo hpp ding mua ban ban diu, khong tilth din vic gia h^n tip giua cic ben vi np phii thu chua din hpn

thanh toin nhtn khach np dS lam vio tinh trpng phi sin ho^c dang lint thu tpc giii thi, mat rich, bo trim

2.9. Hing t^n kho

Hing tin kho dupe ghi nh^n bin diu theo gii gic bao gom: Chi phi mua, chi [ill chi biin vi cic chi phi lien quantrpc t icp khic phat sinh di co dupe hing tin kho a dja dtim vi trgng thii tpi IhPi diim ghi nh^n ban diu. Sau ghinhin ban dau. tpi then diim l|p Bao cio til chinh niu gii tri Uluin ci thi thpc hiyn dupe eta hing tin kho thip hemgia gic thi hang tin kho dupe ghi nhjjn theo gii trj thuin CO thi thpc hiyn dupe.

Gii trj h*ng tin kho dupe xic djnh theo phuang ^tip With quin gia quyin thing.

Hing ton kho dupe hpch loin theo phuong phip ke khai during xuytn.

Phuong ptap xic djnh gii trj sin phim di dang euii tarn: Chi phi sin xuk Idnh dotmh d* dmtg dupe t*p hpp theo chiphi phii s inh thpc ti cho ring lo^i sin phim chua hofci dtaih.

tat cuie ky tan (rilhmsAchtahltahgita gii gic eta hing tin

CSig ty C* pkjln Thuic sit tring Vi^t NnS8 102 Nguy^n DinhChieu, Phtring Da Kao,

Cac khoan vay theo dOi theo timg d6i tupng cho vay, timg khe ude vay np vi k^ hgn phii tii cua cic khoin vay.

Traimg hpp vay, np bing ngogi ^ thi thpc hin theo dSi chi tidt theo ngpydn t$.

2.14,Chi phi di vay

Chi phi di vay dupe ghi nhfn vio chi phi sin xuit, kinh doanh Dong ky khi phi! s inh. D* dii phi di vay l ien quan Dyetiip din vipc diu tu xiy dpng hojc sin xuit tai sin do dang dupe tinh vio gii trj ciia lii sin do (dupe vin hoa) khi c6du cic diiu ki^n quy djnh Dong Chuin mpc Ki toin Vi?t Nam s^ 16 ^Chi phi di vay". Ngoii ra. dii vm khoin vay

rieng phyc vp vi^c xiy dpng tii sin ci dpih, bit d0ng sin diu nt. I^ vay dupe vin hOa ki ci khi thin gian xiy dpngdu 12 thing.

2.15.Chi phi pbii tii

Cic khoin phii Di cho hing h6a djch vp dl nh^n dupe lit nguiri bin hofc d8 dupe cung cip cho ngudi mua Dong kybio do nhung thpc li chua chi Di vi cic khoan phii Da khic nhtr. chi phi lii ti*n viy [Mi tri dupe ghi n)4n vio chiphi sin xuiL kinh doanh cua ky bdocio.

Vipc hpch toin cic khoin chi phi phii Di vio chi phi sin xuit kinh doanh Dong ky dupe thpc hi^n theo nguyen tiephii hpp giOa doanh thu vi chi phi phit sinh trong ky. Cic khoin chi phi [Mi Da s^ dupe quy^t toin v* sA chi phithpc ti phat sinh. S6 cbenh lech gifta sA trich Dude vi chi phi thpc ti dupe hoin nh^p.

Cic chi phi da phat sinh lien quan din Vh qui ho^ *Jng sin xuil kinh doanh cOa nh&i ky k^ rain dupe hpch lainvia chi phi tra tni^c d6 pMn b^ din vik) k^t qui ho l d^ng kinh doanh trong cic ky kc loin sau.

Vic tinh vi phfin b6 chi phi tr* tnnJe dii hgn vdo chi phi sin ^uit kinh doanh timg ky ki toin dupe cin cii vio tinhchi^ mire *) lung lo^i chi phi d^ I^achgn phmmgphap va lieu thuc j^iinbfl hpply. Chi phi hi Dude dupe phin bA

dan vio chi phi sin xuit kinh doanh Ihco ^luong phip dudng thing.

I.II.Cickhoinnpphiitrt

Cic khoan np phai era dupe theo dOt theo 1^ t n phii tii, d^i tupng phii Di, lopi nguydn t^ [Mi tri vi cic y^i itkhic theo nhu ciu quan ly ciia CSng ty.

Cdng ly Ci phin TJiutc sit triinf Vift Nam Bio do Ui ehlah hpp nhltsAlOZNguyinDinhChiiu.PhuimgDaKao, KJk^ Win ttrngiy 01/01/2017 d^n ngiy 30/09/2017

Qugn I.TPHOChiMinh

2.10. Tii nn cA djah

Tii sin cfi djnh h&u hlnh. tii sin (^ filth v6 hlnh dupe ghi nhfn ban din theo gid gAc. Trong qui trinh s^ d^ng, Hi sfctcA dinh hOu hlnh. tii sin cA dinh vS hlnh dupe ghi nh|n the^ nguyen gii, hao m6n luy ke va gia tri con ]^i.

Khiu hao tai sin cA dinh dupe trich then phuong pMp duhng thing vdi thdi gian khiu hao dupe ude linh nhu sau:-Nha ciia, v$t ki^n Due08-20 n9m

-Miy m6c, Ihi^l hiOS -10 nlm

-PhuDng ticn v^n laj08 - 10 n&m

-Thi^t bj van phfeig03 - 05 n^m

-Quyin sii d^ng dil40-4Snam

-Ph^n m^m qu^n ly03 nim

VAn aha nr cua chii sA hOu du^e ghi nhfn theo sA vAn thyc gAp cAa chA sA Whi-

vAn khic thupc VAn chii so httu phin anh so vAn kinh doanh dupe hinh thanh do bA sung Kr k^t qua hogt d^^ig kinhdoanh ho^ do dupe t^g. bi Au, tii trp. dinh gii l(i tii sin {nAu dupe phdp ghi ting giim VAn dSu tu elk chii sA hitu).

Lpi nhuan sau thud chin phan phAi phin anh kdt qua kinh doanh (ISi, lA) sau thuA thu nhjip doonh nghi Ap vi linh hinhphan chia lpi nhu^n hope sir ly iA ciia Cflng ty. Vi^c phin phAi lpi nhu^n dupe thpc hi^n khi CAng ty cA lpi nhupn sauthuA chua phan phoi khAng vupt qui mire ]pi nhu^n sau UluA ehua phin phAi tidn Bio cao tai chinh hpp nhit sau khidi lopi trir anh hudng ciia cac khoan lii do ghi nhpn tit giao djch mua gia re. Tnnmg hpp tra cA hie. lpi nhupn cho chii

so hdu qua muc sA Ipi nhu^n sau thud chua phan phAi dupe ghi nhpn nhu truimg hpp giim vAn gdp. Lpi Tlhu^n sau

thud ehua phin phAi co thd dupe chia cho cic nhi dAu tu dpa trdit ty I^ g6p vAn sau khi dupe D^i hiji eA ddng/H^idAng quan trj pheduy^t vi sau khi di trich Igpcic quj theo DiAu I^ CAng ty vicic quy djnh ciia phip lugt Viet Nam.

CA nre phai O. cho clc cA dong dupe ghi nh$n li khoan phai tra trdn Bing Cin dAi kA toin en CAng ty sau khi cAthong bio chia cA toe ciia Hpi dAng Quan try CAng ty vi thAng Mo ngiy chAt quyAn nh|n cA tuc ciia Trung tim Luuky chung khoin Vi^t Nam.

2.IT. Doanh Ih.

Doanh thu ban hang dupe ghi nhin khi dong thAi thoa min cAc diAu ki^n sau:

-Phin lAn rui ro vi Ipi ich gin iiAn vAi quyAn sA hull sin pham ho^c hang hoa dfi dupe chuydn ^ao eho nguiri mua;

-CAng ty khAng cim nim gi 0 quyAn quin IJ hii^ h6a nhu nguAi sA hitu hing hAa ho^c quyAn kidm sodt hing hAa;^Doanh thu dupe xac ^;nh tuung dAi chic chin;

-Cong ly di thu dupe ho^c sd thu dupe lpi ich kinh td tA giao djch bin hing;

-Xk dinh dupe chi phi l idn quan dAn giao djdi Mn hing.

Doanh thu cung cAp J 'h vp

Doanh thu ban hang dupe ghi nh|n khi dong th&i tho. min cic diAu ki^n ma:

-Doanh thu dupe sic djnh tuong dAi chic chin;

-Co khi ning thu dupe Ipi ich kinh tA tir giao djch cung cap djch vp dA;-Xic dinh dupe phin cong vide di hoan thinh vio ngiy lap Bang cin dAi kA todn;

-Xic djnh dupe chi phi phit sinh cho giao djch vi chi phi dd hoin thanh ^ao djch cung dtp djch vp dA.

Phin cAng vide cung cAp djch vy di hoin thfcth dupe xie djnh iheo phuong phip dinh gii cAng vide hoin tMnh.

Doanh thu hog! O^ng tat chinh

Doanh thu phit sinh to tidn iii. ^in bin quyAn, cA tue, lpi nhu|n dupe chia vi etc khoin domh thu hopt dAng ^iehinh khic dupe ghi nhjn khi thoa min dAng thin hai (2) diAu kidn sau:

-CA khi ning thu dupe Ipi ich kinh tA to giao djch dA;-DAanh thu dupe xic djnh tuong dAi chic chin.

Cg ty Ci phi. Th.4. if I Iri.g V^ Nu Bio e*o til chinh h^p hitSA 102 Nguyen Dinh Chidu, PhuAng Da Kao, KJ-kAtointirngiyOI/01^2017 dAn ngiy 30/09/2017Qujnl.TPHAChfMinh

Cic khoin chi phi dupe ghi nh$n vio chi phi tii chinh gim:-Chi phi hole cic khoin IS l iSn quan din cic hoy! dyng diu tu tii dilnh;-Chiphidivayvin;

-Cic khoin lo do thanh ly. chuyin nhupng chirng khoan ngjn hyn, chi phi giao djch bin chtrng khoin;

-Dp phong giam gii chung khoin kinh doanh. dp phing tin thdt dJu tp vio dun vj khic. khoin IS phit sinh khi tinngogi ty. IS ly gii hoi doii...

Cac khoan tren dupe ghi nh^n theo tong sA phil sinh Dong ky. khfing bit trit vdi doanh thu hoft d^ng tii chinh.

2.21. Thai thu nhip daanh nghiip

a)I ai san thui thu nh^ hoin lyi vi ThuS thu nh)p hoin l^i phii hiTii sin thui thu nhgp hoin lai dupe xic djnh dpa tr^n ting ch^nh l^ch t^m thbi dupe kh^u trir vi gii Dj dupe khiu trirchuyin sang kysau cua cic khoin iStinh thui viuudii thuichitasU dyng-ThuS Ihu nhip hoin I^i phii tra dupe xic

djnh dpa iren cic khoan chenh I^ch tym thai chju thui.

Tii sin thui TNDN hoin lyi vi TTiik thu nhjp hoin li phii tri dupe lie djnh Iheo thuS suit thuS TNDN hin hinh.

b)Chi phi tha^ TNDN hi^n hinh vi Chi phi thuS TNDN hoin laiChi phi thui TNDN hiyn hinh dupe sic djnh trtn co so thu nhyp chju thui Dong ky vi thui suit thui TNDN trong kyki toin hi^n hinh.

2.18- Clc khoin (Mm trirdoanh tkn

Cac khoin glim trir doanh tiiu bin hing, cung tip d|ch vy phit slnh Irong ky gim: Chiit khiu Huong myi, giim giihang ban va hing ban bj tra lyi .

C^c khoan chiit khgu thrrong myi. glim gig hing bin. hing bin bj tri tyi phil sinh cung ky t i^ j thy sin phim. hinghoa djch vy daw diiu chinh giim doanh thu cila ky phdt sinh. TnrOng hyp sin phm. hang hoa, djch vy di t ieu thy titcic ky ttudc. din ky sue m*i phit sinh cic khoin giim trb doanh thu thi Cong ty ghi giam doanh thu theo nguyeo tie:

niu phil sinh trudc thai diim phit hinh Bio cio tii chinh thi Cong ty ghi giam doanh thu tren Bao cao di chinh cua

ky i|p bao cao (ky tnroc), va niu phil sinh sau thbi diim phit hinh Bio cio tii chinh thi C6ng ty ghi giim doanh Ihu

cuiky phit sinh (kysau).

2.1^. C^vin king bii

Gii vin hing bin trong nim dupe ghi nh$n phi hpp vdi doanh thu phil sinh tnong nim vi dim bio tuin thu nguyentie thin trpng. Cic tru^ng hyp hao hpt vgt tu hing hoa vuyt djnh mdc, chi phi vupt d|iih muc binh thtrbng. hing tin

kho b( mil mat sau khidi trir di phin tiichnhiym cua tip thi, canhincd lifeiquan,... dtryc ghi nh^n d^ydii. k|pth*i

vio gia vin hang bin trong nim.

Can* ly Ca phin Thuic sit trim* Vi^t NibSo IO2NguyinDinhChiiu, Phuimg Da Kao,Qugn I.TPHSChiMinh

HUHM,000,0M

10,000,000.000

10,000,000.000

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10,000,000,000

10,000,000,000

10,000,000,000

Giig^

40.00(l,000,0

VND40,000,000,000

40,000,000,000

Gii hi ghi s6

40,WO.OOO.OOO

VND40,000.000,000

40,000,000,000

Giflgoc

Ti ngiy 30/09/2017, cic khoin Wong duong tid la tid girt cd ky hyn 1 thing co gii tri 20.000.000.000 ddng dupegirt t^i Ngd hdg TMCP D^i Chung Viet Nam (PVComBank) vdi lii suit 3,4%/ndt. Khod Wong duong tid la tidgui co ky hgn 6 thing cd gii trj 20.000.000.000 ddg duyc gin tfi Ngd hing N6ng nghiep va Phit hid Ndg thdnViet Nam vdi lai suit 3.4%/nini.

Bdnrnginhiui- Tidguicdkyhn6thing

4. CAC KHOAN BAlITlTTAICHiNH

a) Bin tu aim gl* dd ngiy did hga

TidmttTid gui ngin hing khtagkyhqnTid dang chuydCic khoin tmmg duong tid16,083,774,176 27,000.000.000

80304,344323 ~86,629,727^IO

Ti ngiy 30/09/2017, cie khoin Wong duong l id 14 tid gui cd ky hgn 1 thing cd gii hj 10.000.000.000 ding dimegdi Wi Ngd hdg TMCP B^i Chdng Vit Nam (PVComBank) vdi I f i i suit 5.4%/nint.Ti ngiy 30/09/2017, cic khod Wong duong tid li tid gui cd ky hgn tit I thing dd 3 thing cd gii hi6.083.774.176 ding dtryc gui ti cic Ngd hdg TMCP Cong Thutmg, Ngin hing TMCP A Chau, Ngan hang XuilNh|p ktau Viet Nam vdi 1L suit tu 4,3%/nim dd 3,4 %/nilm.

Cti| ly Cb phli Thud ii( triag Vi^l NnSO 102 Nguyen Dinh Chid, Phndng Da Kao,

Qu^nl.TPH&ChiMinli

122. Cic b^ lid qua

Cac ben dtryc coi la l ien quan nd bd dd cd Mli ning kidi wit ho*c cfi inh Inning ding k^ d&i vdi bin ki. hongvic ra quyit dinh vi cic chinh sich lai chinh va ho^t dyng- Cic bin li^ quan cita Cong ly bao gdi:

-Cac doanh nghicp hyc tiip hay giin l iip qua m rt lit^: nhieu tning gian. c6 quy^n ki i soil COng ty hoc chju sykiim soil cua Cong ty, ho|c cung chung s/ b^n soit Wti CSng ty, bao g^m ci c6ng ty me, cdng ty con vi cftng tylien kit;

-Cac ci nhan nyc tiep hoc giin hip nim quyin biiu quyit cua C6i ly mi c6 inh hudng ding ki dfli vdi C^ig ty,nhOng nhan sy quan I^ chu chit ciia Cflng ty, nhttng thinh vien mjt thiet trong ^a dinh cua cic ci nhan nay;

-Cic doanh nghi^p do cac ci nhan neu hen nim tryc tiip ho*c giin tiip phin quan trpng quyd biiu quyel hofc Hi

inh huctng ding ki ttii cic doanh nghi^p niy.

Trong vi^e xem xit timg mii quan h^ ciia cic bin lid quan di phyc vy cho vi(c lip vi hinh hiy Bio do lii chinh

hyp nkk COng ty chu y tdi bin chit ciia mil quan taf tan 14 hinh thiic phip ly ciia dc quan h; di.

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13JU0.090.724

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1.668.672,600

163,179,475

111.325,500323,400,000

600.000,0008321,593,500

-C6ng Ty TNHH Thirong Mgi Vi KJThufit Vgn Lam

-COng ty CO phAn Khai thk Hgnh Phk-CtyTNHHSX-TM-DVOTo QuyAn

-Cong Ty TNHH Co Khf ChA Tgo Mdy-COng Ty CO PhAn GMPC Vi ^ ^t Nam

-CongTyTNHHTitVdnDSuTuXdy-COng ty TNHH San xuAt Thtnmg mpi

CokhiHAngChdu-1PROCHEM COMPANY LIMITED

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937.309,466112,992,085,282

l,l%,497,660

2,627.791,271

10.478,868,671

4,224,861,465

4,184,163,956

4.239,313,856

4,887,351,584

5,981,646,148

5,570,417,153

1,611,709,197

6.601,526,439

5,254.153,951

4,887,351,584

5,981,646,148

6,153,816,349

20,788.839,123 22,871,888.372

s. phaithungAnhancGakhAchhAng

•) Phdi thu oil khfith hint eki tih thto khdeh king e t* dir Wa

-Cong ty TNHH Thmmg mat NongPhdt

-Cong ty TNHH San xufit vd Thinmg mgi TllAnh

-COng ly vipesco Cambo

-Doanh ngh^^p Tu nhfin Ngpc L^i-HO kinh doanh Trf in Xufin Mai-HO kinh doanh Le Van Lang

-HO kinh doanh Minh Tri-HO kinh doanh Phgm Duy Duong

-HO kinh doanh Vd Hodng Dung

-Cong ty TNHH Hebei Elen (Medusa)

-C6ngly TNHH ThuAcbaov^ ^Thpc vfit Ding Ving

-Cong ty TNHH Phii Nong-HO Kinh doanh Nguy^n MinhThuAn

-Ck khodn phdi thu khkh hdng khk

ky ki todn tit ngiy 01/01/2017 dAn ngdy 30/00/2017Ctng ty CS phAn ThoAe tdt trimg Vift HtmSA 102 Nguyen Dinh Chieu, PhttOng Da Kao,

Qujn 1. TP H6 Chi Minh

37,693 3,067.411.485 39,826.387,077 4,272.0] 1,05

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b) Dai hn-K> cope, ky qu^

-Cac khoan ehi hp

-Dir thu liii li^n gm Ngan hang-435.244.445

-F'hai ihu (^ig t} m^^ bin n^ ^ thi phi726.684,299 -726,684,299

irong coi tai sail gift hp

-[>hai Ihu khath hiing kho doi phal sinh1,989,376,628 -1,989,376,628

-Phai thu Can bp cong nhin ^ien HSn4,430,534.371 -2.792.128.276

6J45.899.155 17,353,116,681

(I): Day la cat chi phi khio sit dja hinh. l^p Bio cio diu lir. Bio eiD Ihi^t k^ CO sO cho Dv an nha miy sin <uilNong Dupe t^i Huycn Nghla Hung. Tinh Nam Djnh, Hi^n d^in dang chO cap phcp ctia co quan c6 thim quy^i.

(2)^ D(l in L6 dot chil thm t^i Nha may Nong dupe Binh Duong, da thyc hi^n xong vi nghi^m Ihu co so trong dm

2015. hi^n L6 dil chil Ihii dang cho B^ Tai NguySn vi Mfli iru^ng ph^ duydi di vio ho^t d^ng.

(3): Do in diu tu md ri)ng vi cai l^o Nhi miy Nong duqc Binh Duong do Chi nhinh Cong ly Ci phin Thudc sittiling ViftNam ihqc hi^n vdi ling mOc diu luli 14,4 ly ding. Tqi ngay 30/09/2017, Phin linciladq in di dim v^)sid^ng, tuy nhicn vanc^nmOt s^hgngmiicchiiadiiqcnghi^nilhudua viosudyng-

16.J69.999.436 (6.147.760.101) 150.768,792,129 (6,178.550.41

I*. chiphIxAyd\tngcobam>6dang

VNDVNDVNDVN-Hang mua dang di duOng--3.434,825,916

-Ngay^n liu. v^ li^u99,255,589.473(3,117,842,871)78,668,949,476 (3,150,675,29-Cong cy, dung cq826,183,824-641,075,404

-Chi phi san xuilkinhdoaididO dang109,253,340-189,995,453

-Thanh phim57,869,219,988(3,029,917J30)63,546,049,131 (3,027,875,11-Hinghia3.209,752,811-4J87.896.749

CAirg ty C* pkin Thuic sit trting Vi^t Na^Bio do tli chinh hqp shitS6 102 Nguy^n Dinh Chiiu, PhudngBa Kao, KJ ki loin t& ngiy 01^01/2017 din ngiy 30/09/2017

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I SI11Hi^a-

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217,536,135 .

38,492,849

125,000.000 174,143,028 -4

VND

3252337206

672,602,950

221,538,037l,964,037JO9

394,359,110

632235.752

120,425,300161,098.000

46.757.601

183,618,184120J36.667

VND

7J89.972.13679 461 ]g9

1^82,060,711

1,468,571.658

113,489,053

VND

7,748,032,847

1.124.000,000

C^ig

1.062J61J91

189J38.709

127,600,000

61,638,709

1,251,600 000

127,600.0001,124,000.000

Chinmg [rinhphinmim

6^27.610.845

6,279.461.189

1^92.822.0O2

1,340,971,658

51.850,344

7^20.432^47

7,620,432,847

QuyinsOdungdi.

-Crnig cy dung eg ch* ph^n bi-Chiphi^CrachOaldnch^phtab*

-Chiphi tnitnnkdii h^nkh*:

) g ^-Cftng ev d^ng cu cW phial b*-Chi phi (hue dat, thu^ kho chft phln bi

-Chi phi ban hiim-ChiphlsuaehOaehbpMnbi-Cong cu dpng cy^uil ding

T^ingiyciikJ

- Nguyen gii TSCO v6 Mnh cuAi k^ <M khiu h bit nil

13. CHI PHf TRA TRUttC

iSidird^uk^- Khiu hao po

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12. TAI SAN C6 fi|NH vO HtNH

K^kikrin til ngiy 01^012017CDig ly Ch pkii ThoAe sit triig Vift Nm

S6 102 Nguyen DlnhChieu, Ptnrbng DaKao,Qu$nl.TPHiChfMinh

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7481.540,400 7,581,540,4006,502.560,0006,502,560,000

-5,486,364.0005.486.364,000

5,761.670,400 5,761,670,4006,511,680,0006.511.680,000

16,290,415.570 16.290,415,57020,390,040.00020.390.040,000

- Phai ira cac d6i n yng khic

ri bin chi tilt Ihco nh*

(2)Hopd6ngtindgngs617.21]0220/2017-HBTDHM/NHCT900-VIPESCOngay 14

t Muc dich vay: Bd sung vdn l itu dpng;

-t Thdi h^n vay: Khdng qua 06 thang cho tirag Ian nhgn tip;

+ Phttdng thirc bao dam: Vay khdng cb tai san dam bao:+ S6 du no gdc tai thbi di^m 30/09/2017 li 19.490.979.480 d^ng.

IS. PHAITRA NCU'^l BAN

imbao;

ingan:

aog6mcacdi^ukhoanchiti^tsau:

nh du^equy ^;nh e^ the trong Khe tr^cnhgn n^;

Thong (in chi t^ lien qaan den cic khoin vay ngin b,n:

(l)H^pddngtindungs6200.LAV^0l70]533ngay01/06.'201i Mgedich vay: Bo sung von lira dung phgc vg san xuat kinh d+ Th^i h^n vay: KhOng qud 0^ th^ng cho tung liin nhdn o^y;

^ dgng cho timg lin giai ngan, la Hi suit cho vay do Eximbank cong bd c6 hiu I (re t^i thiri Mm

Cong ty C6 phan Tbnoc si I (rung Vifl NamS6 102 Nguyin Dinh Chiiu, Phurng Da Kao,

Ouan 1. rPHdChlMinh

ftlf.liilfllfiijl^f l> H^ HO Hf ll Hl> HO '' —* _

i

II11

s • s

I 1

I'H'ir

ISsS^as 8!!•!! I- s

^ ;•;•;•If

^. K 8 ^ " 3 S

•IK

I'a

2,748,796

939,889,5*91,264,306.089(72,189,551)57,406,069

67,649,75656,823,823

120.000.000100.000,0008,146,099,4518.484,066.401

3,306,043,9612,196,260,200

IS3.5n.6S-lIS3.553.6S4

2,114.062.404I.9IS.I20.847

12,586,40335612,167,605,188

-Tiisanthtach^giaiquy-Kinii phi cong (Join

-Bao hi^tn xH h^i-Ban him y \t

• Bao hi^m thit nghi^p-Nh^n ky ^uy, ky cu^c ngin hm

-C6 tiie. Itri nhu|n phii tri-Cik khoan phai Ira phai n^p khic

+ Phai Ira Cong ly mua ban n^ lien jii

+ Hang xir ly cha Ird 1^ cho khach ha

g.153,110,659 26,133.786.821

IS. PHAI TRA NGAN H^N K

-ChiphihStt^Mnhang

-ChiphitSchirch^ifighjkhSchhing-Trich tnnc chi phi ptiii hi khic

17. CHI PHl THAI T

Kyk^toinlirngiy 01/01/2017 <tnngay 30^09/2017Cm j ty Co phin Tkiic s^t triig Vi^t NilS6 102 Nguyen Dinh Chiiu, Phintng Da Kao

Qu$nl,TPH6ChiMinh

115 80.214,533331 347,627.008,467 j?.20.000 I0.415.684^2I 2388.870, 1

S6dircuikj<tr

719,940,0(1 (1 77,300,664.935 S,9S9,497,187 72,715,774,779 333,695,876,901

rig afii chiu hi^n dnng ^on thi] rh(hj

cuaCSIIphat

24,460,79224,460,79224,460,79224,460,792

10,00010,000

I7.122JS4.400 34,943.988.000

30(09/201701/01/2017

SA Im^ng cfi ph^i atag ky i** UnhS^ lui^ig cA phioi di bin racAng Chung- Cipbihi phd thong

vAnd^unicuidulsAWiu

-Vim g6p ddu nOm

C& lure, Kri nhufn dl chia-COnic, l<n nhmin chia ^il ^ i i aSiin^ ,tn

^tcipkiA.

.> Cfc f^^a d)cfc v* via *t etc eh* •* hta Tf pUa fkit d Me, efe^^ Ifl •••

Ctai ty C* phii ThoAc ift trtog Vlft KnSA 102 Nguyln Dinh Chifti, Phirtmg Da Kio,Qufn ], TP HiCM Minh

1I9.784J29.9I4

VND122,901 ^73.285

6,882,656,629

KJtnnfc

I5JS7J72.465

VND15J76.313.6O8

5,450,628

5.508,229

Kytrv^c

134.474J4O.074

126,976,979^333,497,260^41

Kyniy

6,187,674,151

VND6,121,447,951

66^26^0

Kyniy

VNDVND116,143,355,558185,764,242.884

4,434,312,8008726,788,305222,616,305282,903,000

Giiv6ncumlhijihphim<SbinGii-vin cut) hoot *Jng gio cOng

n. giavAnhangkAn

II. CACKHOANGlAMTOCfDOANHTmi

Doonh thu bin hinDoanhthugiacdng

Doanh thu cung ^p dichv*

-Qu^duitirphittritfi

-Quykhiclhu^cvAndiun

Bio <*> til l chink k^p ahitK^kitoin t^r ngiy 01/01/2017 din ngay 30/09/2017

Ctn| ly Ct phla Tbaic lit (riig Vi^t NSo 102 Nguyen Dinh Chiiu, Phudng Da K.

QuInt.TPH^ChfMinh

14397.140345

3,172.142.713

327,915,780

175,761,0268,697.368.667

39.447349

VND

Kytni^c

17.443.602329

4,087,864,096

412,321.647

4,388,070^14VND

Kytnnic

133U22332

77,369,919

300,870,895

652,981,518VND

K^tnnfc

3.087.282.477

103,020,558

52,279,753

2.834342,374

97.139.792

19312.157.038

3,691,298.423

2,409,656,347

5,361.243.334

236,116,740

7,992,579,038

12U63.156

VNDK^niy

2IW02.168377

2,821,337,096

441,639,754

5302.793.131VND

Kyniy

5.048,651.128

3.349.950^48

U42,868,758455,831,722

VNDK^niy

l.486.875Jil7

54.935,749

810,625,635

150,369,739

470.944,394

14. CHI PHlQUANtV DOANH NGHIfP

Chi phi nguy^n I jftl. v^t l i*uChi phi nhan cong

Chi phi khiu hat. tii sin c* djnh

Chi phi d^ phdngThai, phi, vil* phi

Chi phi dich vg mua ngoiiChi phi khic bang [&i

Chi phi nhan cong

Chi^ii khiu haolii sin cA dji

Chi phi djch vu mua ngoii

Chi phi khac bing l ien

23. CHI PHl BAN HANG

Chiet khu thanh loinLo chenh I^ch ty gia phil s inh troi kj

Lai l i An giti , tin cho vayLii ban cat khoan diu tu

C6 [ lie, l fi nhugn duijc chia

Lii cbenh l?ch ly gia plsit sinh trong kyLii thenh l^ch ly gia do ddnh gid Igi s& du cu&i kjLii bin King Ira chijm, chiet khiu lhanh loin

Doanh thu hog! d^ng lii chinh khic

14. CHlPHlTAlCHiNH

Cfiig ly CO phin ThuAc ill (run^ Vlft NnS^ IO2Nguyenl}inhChiAu. Phufmg Da Kao.

Qujnl.TPH6ChiMinh

23. DOANH THU HOATB<)NGTAlCHfNH

3.4*9,489^87

VND

17,3(3.644,124

3,4(9^89^(72234

Kytru^c

1^26.161.1*2

VND1,626,161,162

KyDudc

1,654.328,139

VND

i^^OT^S^lTO

VND

(.994,474,901

I^(7^7g,17O209t

Kyniy

230J06326

230,206,326

Kyniy

^^^^74jl*l

VNDS2^74.461

Kyniy

Bloelotiiell.hhpp.hil*y01^/2017d/nng^ 30/09/2017fa^^niNy^to

CMpkitWTNDNklfaUmh

Tlim^ TNDN tir Daft *^^gkM,*mkcUm^Td^ 1(6 nhufn ki loin (rude dm/ TNDN

Chi phi thuZ dw nh*p do^^h ihip h^i hMi i Ctat ty mThu/su/llhuiTNDN

29. CHIPHlTHUtTHUNH^TDOANHNGHIIPHIf]

ChiphlkMc

21 CHIPHfKHAC

ThunhfrH^

27. THUNHAPKHAC

Ciag ly C6 phin Th./c ill trlag Vifl NibS6 102 Nguyen Dinh Chi/u, PhuOng Da Kao,

Qujn I.TPHiChiMinh

i ro tty trudng, nii ro tin dyng vi nii no thanh khoiti. C6t^ ty di say dyng

ang y tnuc hyp I $ glQa chi phi nii ro phii s inh va chi phi quan ly nii ro.Oi quy trinh quin I^ nii ro ik dam bio sy can bang hyp ly giOa nii ro vB ki

Vay vany

Phai Era n^iOi bin, fnu hi khic

Chi phi phii Hi8,153,110,659 26.133.786,821

159,686,942,099 186420424,971Tai sin tii chinh vi ny phai tti tii chinh chira diryc dinh gii lyi theo gii ^^j hyp Ij lyi ngay ket thOc ky ke loan doThong tu s6 210/2009/TT-BTC va cie quy djnh hi^n hinh y^u l^u Ulnh My Bio cio tii chioh va thoyit minh thingtin dii voi cong cy tii chinh nhung khing (lira ra elk huang d^n liryng ducmg cho vice dinh gii va ghi nh^n gii ttj

hyp ly coa cac lii sin tii chinh viny phai hi tai ehinh. ngoyi Oil cac khoan trich lyp dy ph6ng ny phii thu kh6 d6i vady phing giam gii cic khoan d^u tar chiltng khoin di duyc nai chi hit tyi cic Thuyii minh lido yuan.

Tii sin tii chinh VND VNDVND VNDTien va cac khoan tinmg dining tiin 80.504,344,323 -86,629,727.510

Phai thu khach hai, phai thu kMc 199^56,130,389 (35,920466^08)238,718,148.927 (35.543^16,026)Cic khoan cho yay 40,000,000,000 -10.000,000,000O^l tu d&i hyn-_ 1,419.926,091-_

319460474,712 (35,920466408)336,767402428 (35,543416,026)

31. C6NG CV TAI CHlNHCic loyi cong cy lai chinh cua Cfli^j ty bao giro:

17S.967.423.I43 164,182,355,98:

Chi phi nguyen lieu, v*t l ifu111,810,063,685107,878,068,901

Chi phi nhin cdng18,418,415.69218,271.967,060

Chi phi khiu ho tii sin c* dinh2,374,039,6401,660,668.413

Chi phi djch vy mua ngoBi34,760,564,18228,437,275,560Chi phi khic bftng t i ^ ^n8,604,339.9447,934.376,048

Cong ty Co phin Tkioc sit tr^ng Vi^t NamBio c*o tii chink hyp nhitS6 102 Nguyen Dinh Chiiu, Phirtmg Da Kao. KJk*toBntirnBiy01rt>l/20l7deniigay 30TO/2OI7Qufttl. I 'PH^ChiMinh

3*. chiphisanxuAtkinhdoanhtheoyiit6

297.441.258^I9 3,782,727.683- 301,223,986.502

Rui rolhanh khoin

Riii ro thanh khoan li tui ro CAng ty gip kho khin khi thpc hiin cic nghla vg lai chinh do thiiu von. Rui ro thanhkhoan ciia Cong ly chu yiu phit sinh tu vice cic tii sin tii chinh vi np phii tti tii chinh co cic then diim dao hgn

TTidi hgn thanh roan ciia cic khoan np phai tra tii chinh dga tren cic khoan thanh toan dp kiin ihco hpp ding (trin en

sA dAng tiin ciia cic khoan gc) nhu sau:

TCr 1 na^ troTrtn 1 nanTrtn 5 HimCAngsuingdin 5 nim

Tl ngiy 30/09/2917VNDVNDVNDVND~

Vay va np43.248.528,54027,392,000- 43,275,920,540

Phai tra nguui ban, phii Hi khic108,257,910,900-- 108.257,910,900

Chi phi phii Ha8,153,110,659-- 8,153.110.659

1.419,926,091

- 10,000,000,000

- 203.174,332,901

- 86,629.727,510

- 2S3.939.908.504

- 40,000,000,000

- 163,435,564.181

- 80,504.344,323VND VND

1,419,926.091

2^62.S0I.592

2.410.46S.154

2.410,465.154

VND

10.000.000,000

200,811.531.30986,629,727,510

28l329^l43JS0

40,000,000,000

161,025.099,027

80,504,344,323VND

Dag lu dii han

Cic khoin cho vay

Phai thu khich hing. phii thu khic

mg duong tiin

phii thu khic

Tig duong tiin

Tgingay 01/01/1017Tien va cic khoan tun

Cic khoin cho vay

Phai thu khich hang,]

Tf 1 ngiy 30/1917017

I Cong ty CA phla ThuAc sit tring Vi^t Nib Bio cAo tii chinh hpp ahitSO 102 Nguyin Dinh ChiAc PhuAng Da Kao, Ky kAtoin tit ngiy(l!/01/2017dAn ngiy 30/09/2017

Qugnl.TPHAChiMinh

Hogt (king kinh doanh ciia CAng ty s* chu yAu cltju Mi ro khi cA sp lhay dAi vA gift, ty gii h& doii vi Hi suit.

IRui ro vA gii:^Cong ty chju rui ro vA gii ciia cAc cong eg von phit sinh tir cAc khoan d&u tu cA phiAu ngin hgn vi dii hgn do tfnh

khong chit chin vA gi A tucmg lai ciia cA phiAu diu tu. Cic khoin diu tu cA phiAu dii hgn dupe nim gift vAi mgc dichIchiinlupc tiu dii, tgi thAidiAm kAtthuc kykA loin CAng ty chpa cA kA hogch bin cic khoin diu tuniy.

RuirovAtygiihAidoii:ICAng ty chju nii ro ve ly gii do gii trj hpp ly CIB o^ luAng lien trong tuung lai ciia m^t cong eg tii chinh si biAn

d^ng thco nhftng thay dAi ciia ty gii ngogi tA khi cAc khoin vay, doonh thu vi chi phf ciia CAng ty dupe thpc hipnbing don vj t iin t^ khic voi dAng Vipt Nam.

IRiiroviliisuk:CAng ty chju riii ro vA lit suit do gii trj hpp ly ciia cic lu^ng tiAn trong tuong lai cia mAt cAng eg tii chfnh se bi Andpng theo nhftng thay dii ciia lai suit thj mrAng khi CAng ty co phat sinh cat khoin tiAn giti cA ho^c khAng cA ky hgn,

Icic khoan vay vinpehja lii suit thin&i. CAng tyquan ly rui ro lii suit bftng cich phin tich tinh hinh cpnh Panh Penthj t ruAng dA co dupe cic lit suit cA Ipi cho mgc dich cua CAng ly.

IRui ro ti dVg

Rui ro tin dgng la nii ro mi mpt bin tham gia trong nipt cong eg tii chinh hogc hpp d^ng khAng cA khi ning thpcIhign dupe nghla vg cua minh din dAn tAn thit vA tii chinh eho CAng ty. Cong ty co cic nii ro tin dgitg tu hogt dpng

sin xuit kinh doanh (chu yiu dAi vAi cic khoin phii thu khich hing) vi hopl dpng tii chinh (bao gAm tiAn gui nginhing. cho vay vi cic cong eg tii chinh khic).

^Tft 1 nftm trATrin 1 nimTt^n 5 nimCpngnu^gdAn 5 nim

953,821,313

933321.313

62,331.600

62J31.600VND

01/01/2017

2,554.843,702

2J54.843.7OI

1.338.646,982

153,810,431

117,150,387

102,548,536

2194,98,923

1.719.572,543

I.7I9J7I^43

21.856,032

21356,032

3O^/20I7

3,496,483.504

3,496,483,584

217,654,200

1,180,626,000I^98^80^OO

123.931,566

254,058,571

377,990,137

Ctagtymp

COngtycon

MAiquanhi

C6itymp

Cdngiycon

C6ng ty l i^n kit

C6ng ty l ien k^tCSng ty \ <ia kit

Pkai tka ngia hpa bkick ki^Cong ly Co phin Trii moi - Kh^ Irung

Phii tra cho aguai M. agi. kM

Cdng ty TNHH Sin xuil N6ng dupe Vi sinh Vi

Cong ty TNHH Mostly Vi^t Nam IndostrCong ty C6 phin Trii mii - Khir triing

Lpiakafndgpcckia

Cong ly TNHH San xuSl N6ng dupe Vi iCong ty Ci phin Tra m6i - Khir tnmg

Mia agnyen liga

Cong ty TNHH San xuit NOog dupe Vi sS6 du tpi ngiy kit thiic ky ki loin.

BuDuc6ngnpphaitranpi^ycUihpnvaedngnpphtillnikMchMng<t6iv4^64,084 22,785.646.328Craig tyTNHHPhuNong

b) St tl^n dl *•> thpt tbi troig kjTiin thu til di vay theo kh^ in^o thflng thi^^^62,66U02^80 6S^31.644.615

el So tiea di thpe tri gic viy trong ky

Tiin tra np goc vay Iheo kh uiic th^ ^ng thu^ng72,555,528,420 64,420,030.290

33.NHtTNG $^ KI^N PHAT SINH SAU NGAV KtTTHUC KY Kt TOANKhong co s^ kipn trpng yeu nij nay ra sau ngiy k^t Ihuc ky ke to^l doi hoi phii dupe diiu ddnh hay cdng b6 trtnBao cio tAi chinh hpp nhil niy.

34.BAOCAOB4>PHANHopt dpng kinh doanh chinh ciia OJng ty U kinh doanh thu6c boo vp thpe vpl vii chii y^u dial ra trtn linh di V^Nam nen Cong ty kh6ng t rinh biy Bio cao bp phpn theo TInh vgc kinh doanh vi khu vgc dja ly.

35.NGHI$P VV VA S6 D^ V6l CAc BEN LIEN QUAN

Trong ky. Cong ty co cac giao d|ch phit sinh vi si du tgi iiy kit thiic ky ki loin nbn vdi cic Mn liin quan nhu sau:

Giao djch phit s inh trong ky:M^l quan bjK^niy

Cong (y cho ring mire dp tp ming nli ro dii vdi vipc Ira op 1^ Uidp. Cong ly co kha niling thanh loan cac khoan np

den hgn tit ddng tin tir hopt d^ ^ng kinh doanh vi ti^i Ihu lit cic tii sin tii chinh dao hgn.

32. THONG TIN B6 SUNG CHO CAC KHOAN M^IC TRlNH BAY TRONG BAO CAO LUTJ CHUY^NTIEN T^ HI^P NHAT GlCA NIEN DO•) Cic giw djeh kb6ng Ung liin onh hu^ <Um Mo c* In ehayla ^ia t^ treng tmng lai

CSnj ty Co phan Thaoc sit (rung VifI Nan

S6 102 Nguy^n Dinh Chiiu, Phudng Da Kao.Qu^n I.TPH^ChiMinh

Ti agay 01/01/2017Vayvanp53.142,754,680

Phii tra ngufti bin, phii Oi khfc107,016,591,470Chiphiphiitra26,133,786,821

l sfi chi l i^u <a du^e phin k*i bpj cho phil hppdi k. >M> Si *i liu nim My:

3C S^LIfUSOSANH

C&ng ly C& phin Thutc ttt (ring V^ NS6 102 ^gu^h Dinh Oli^u, Phu*ng D Kao,Qujn I.TPHdChiMinh