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BAO CAO TAl CHfNH H0P NHAT
CONG TY C6 PHAn TU6C SAT THONG V I T NAM
Cho n&m t l chlnh kt Uiiic ng^y 31/12/2016
12-39
10-11
09
06-08
06-39
04-05
02-03
Iking
NQI DUNG
Bio ciocOaBu Ting Gite die
BiocioK iimtoindiclIp
Btoctottichlnhhopnhitdiduockiimtoin
Bingclndiikitoinbopnlit
Bio cio kit quihott ding kinhdoanh hop nhit
Biocioluuchuyintiintihppnhit
ThuyitminhBiociotiichinhhppiihit
C6ng ty Cj phln Thuic lit tr&ng V l(t Nm
Si 102 NnuySn Blnh Chiiu, phuimg Pa Kao, CMfa 1, TP Hi Chi Mint
CSng ty TNHH Hing K iAm loin AA SC di thyrc hita iAm toin cic Bio cio tii chinh h p nhAt cho C6ng ty.
CONG BO TRA CH NHI$M CUA BAN T6NG GIA M B6C DOl V Ol BA O CAO TAl CHtNH HQP NHAT
Ban T A ng Giim dAc C6ng ty chju trich nhitai vA vita lip Bio cio tii chinh hop nh&t phin inh trung th\rc, hop ^ tinh
hinh tii chinh, k^t qui hoat d$ng kinh doanh vi tinh hinh luu chuyta tien t? ciia C6ng ty trong nim. T rong qui trinh
lta Bio cio tii chinh h^p nhit, Ban T A ng Giim dA c Cdng ty cam ket da tuin thu cic yta ciu sau:
-X iy di^ng vi duy tri kilm soit ndi bo mi Ban T6ng Giim dAc vi Ban quin trj Cong ty xic djnh li cAn thiAt dl dim
bio cho vi^c lip vi trinh biy Bio cio tii chinh hop nhat khdng c6n sai s6t trong yeu do gian l|n ho$c do nham lln;
-L ^a chpn cic chinh sich kA toin thich hop vi ip dyng cic chinh sich niy mi t cich nhAt quin;
-Bua ra cic dinh gii vi do doin hop ly vi thin tr ng;
(Mien nhitai ngiy 21 thing 05 nim 2016)
(BA nhitai ngiy 21 thing 05 nim 2016)
Thinh vita
Thinh vita
Tru ngban
TnrOngban
Ong: Lc QuAc Lam
Ong: Ph^m V Sn Chixcmg
Ong: B^ng Anh Minh
6ng: NguySn X uta K hinh
Cic thinh vita cia Ban K iAm soil bao gAm:
Ph6 T A ng Giim dAc
T Ang Giim dAc
Bi: T rAn T hj M$ng Thu
^ng: NguyAn T hin
Cic thinh vita cua Ban TA ng Giim dAc di diAu hinh Cdng ty trong nim vi tfi ngiy lip bio cio niy bao gAm:
(Mien nhitai ngiy 21 thing 05 nim 2016)
(Mien nhi^mngiy 21 thing 05 nim 2016)
(BA nhital ngiy 21 thing 05 nim 2016)
nim 2016, nay li T hinh vita HBQT )
(Mien nhim Chu tjch HBQT ngiy 21 thing 05
(BAnhitamgiy21 thing 05 nim 2016)
Thinh vita HBQT
Thinh vita HBQT
Thinh vita HBQT
Thinh vita HBQT
Thinh vita HBQT
Thinh vita HBQT
Nguyen Chiitich
ChiS tjchTT OQT
6ng: Ph m Thanh TOng
Ong: Boin T in V inh
6ng: Nguyln Binh NhuAn
6ng: T ran Thing
Chx^: NguySn Buc ThuAn
dng: NguySn T hin
Ong:NguySnX u&nBic
Cflng ty C A phAn ThuAc sit trilng V i$t Nam du e thinh l^p vi hot d^ng theo Giiy chiing nh$n ding ty kinh doanh
Cdng ty C6 phAn sA 0300408946 ngiy 11/05/2006 do S6 K A hoach vi Bau tu T hinh phA HA Chi Minh cAp. GiAy
chimg nhin ding ty kinh doanh thay dA i Ian thir 8 ngiy 22 thing 12 nim 2016.
Try s6 chinh c^a C6ng ty t i: SA 102 NguyAn Blnh ChiAu, Phu6ng Ba K ao, Qu n 1, Thinh phA HA Chi Minh.
H^IB6NG QUAN TRf, BAN T6NG GIA M DOC V A BAN KlM SOAt
Cic thinh viftn cia H^i dAng Quin trj trong nim vi ti ngiy % bio cio niy bao gAm:
: C6ng ty C A phAn ThuAc sit trhng V i$t Nam (sau diy g?i t t li "C6ng ty") Utah biy Bio cio ciia
chlnh hop nht ciia Cong ty cho nim tii chinh k^t thuc ngiy 31/12/2016.
Ban T A ng Giim dA c C6ng ty C A
mlnh vi Bio cio tii
c^ngty
BA O CA O CUA BAN T6NG GIAM D6C
C ftng ty cA ph&n ThuA c sit (rung V it Nam
SA 102 Nguyen Binh ChiA u, PhudngBa K ao, Quin 1, TP HA Chi Minh
L 4p. ngay 27 thing 03 ndm 2017
Thay m t Ban Ting Gidm die
-N6u r5 cic chuin myc ki todn duyc dp dyng c6 duyc tufin thii hay khdng, c6 nhflng dp dyng sai l^ch trong yu din
miic cAn phdi cdng b6 vd gidi thich trong Bio cdo tdi chinh hgp nhit hay khdng;
-L ^p vd trinh bdy cdc Bdo cdo tdi chinh h p nhit trdn co sd tudn thu cdc Chuin myc k todn, Ch d k todn doanh
nghi^p V it Nam vd cdc quy djnh phdp 1 c6 lien quan d^n vi$c l$p vd trinh bdy bdo cdo tdi chinh hop nhit;
-L $p cdc Bdo cdo tdi chinh hop nhat d\f^ tren co sit hofLt dgng kinh doanh lien tyc, trit tni^ng hop khdng thk cho
ring C6ng ty s5 dip tyc ho?t d^ng kinh doanh.
Ban Ting Gidm die C6ng ty ddm bdo ring cdc si k todn duoc luu giu de phdn dnh tlnh hlnh tdi chinh cda C6ng ty,
vdi mdrc dO trung thyc, hop ly ti bat cii th ri diem ndo vd ddm bdo ring Bdo cdo tdi chinh hop nhit tudn thu cdc quy
djnh hi^n hdnh ciia Nhd nude. D^ng th i c6 trdch nhi^m trong vice bdo ddm an todn tdi sdn ciia Cdng ty vd thyc hi^n
cdc bi?n phdp thich hyp di ngdn ch$n, phdt hi^n cdc hdnh vi gian l^n vd cdc vi ph m khde.
Ban T ^ng Gidm d^e C^ng ty cam kit ring Bdo cdo tdi chinh hop nhit dd phdn dnh trung thyc vd hop ^ tinh hlnh tdi
chinh cua Cong ty t i th i diem ngdy 31/12/2016, kit qud ho^tt dpng kinh doanh vd tinh hlnh luu chuyen tiin t? cho
ndm tdi chinh kit thiic cdng ngdy, phu hop vdi Chuan myc ke todn, Che do ki todn doanh nghicp V it Nam vd tudn thii
cdc quy djnh phdp ty c6 lien quan din vi^c l|p vd trinh bdy Bdo cdo tdi chinh hop nhit.
Camkitkhic
Ban T ing Gidm die cam kit ring C6ng ty khdng vi ph^m nghla vy cfing b6 th6ng tin theo quy djnh t?i T hSng tu si
155/2015/TT -BT C ngdy 06/10/2015 eua B$ Tdi chinh hu6ng din cdng b6 thong tin trdn T hj tnrdng chiing khodn.
Cng ty Ch ph&n T huic sit ring V I t Nam
Si 102 Nguyen Pinh Chiiu, Phufrng Ba K ao, Qudn 1, TP H& Chi Minh
4
hAngki^mtoAnaa5c
T : (84) 4 3824 1990 | F : (84) 4 3825 3973 I 1 Le Phung Hieu. Hanoi, V ietnam
Chiing t6i da kiem toin Bio cio tii chlnh hpp nhat k^m theo ciia Clng ty Cl ph&n T hu6c sit trung V i^t Nam dupe l|p
ngay 27 thing 03 nim 2017, tCr trang 06 din trang 3 , bao glm: Bang can doi ke toin hpp nhat t i ngay 31 thing 12
nim2016, Bao cao kit qui ho^t dpng kinh doanh hpp nhat, Biocio luu chuyln tien t hpp nhat cho nimtii chinh kit
thiic cilng ngay vi Bin T huyet minh bio cio tii chinh hpp nhlt.
Trich nhlgm ciia Ban Ting Giim d^e
Ban T ing Giim die Cdng ty chju trich nhim vh vi$c l|p vi trinh biy trung th c vi hgp ly Bio cio tii chfnh hpp nhat
cua Cong ty theo Chuan m^c k^ toin, Che dp ke toin doanh nghi^p V i^t Nam vi cic quy djnh phip ly co liin quan
den vi^c l^p vi trinh bay Bio cao tii chinh hpp nhat vi chiu trich nhipm ve kiem soit npi bp ma Ban T ong Giim doc
xic djnh li can thiet de dim bio cho vic lip vi trinh biy Bio cio tii chinh hpp nhat khong c6 sai s6t trpng yeu do
gian ln ho^c nhim Ian.
Trich nfai^m cua K iem toin vien
Trich nhi^m ciia chung toi la dua ra y kien ve Bio cio tii chinh hpp nh&t dpa trin k^t qui cua cupc kilm toin. Chung
toi da tien hanh kiem toan theo cic Chuan m^c kiem toin V i^t Nam. Cac chuan m^c niy yiu cau chiing toi tuan thii
chuan m^c vi cic quy djnh ve d^o ^ixc nghl nghipp, l|p ke ho^ch vi thpc hi^n cupc kiem toan de d^t dupe s dam bao
hpp ly ve vipc lipu Bao cio tii chinh hpp nhat cua Cong ty co cdn sai s6t trpng yeu hay khong.
Cdng vi c kilm toin bao gom thpc hi n cic thu tpc nhim thu thip cic bing chiing kiem toin vh cic si Hu vi thuylt
minh tren Bio cio tii chinh hpp nhlt. Cic thii tyc kilm toin dupe lpa chpn dpa tr n xet doin ciia kiim toin viin, bao
gom dinh gii nii ro c6 sai s6t trpng yeu trong Bao cao tii chinh hpp nhat do gian l$n ho^c nham Ian. K hi thpc hi^n
dinh gii cic rui ro nay, kiem toin vi^n di xem xit kiem soit npi bp ciia Cong ty li^n quan den vi^c lip vi trinh biy
Bao cao tii chinh hpp nhlt trung thpc, hpp ly nhim thilt ke cic thii tyc kiim toan phii hpp voi tinh hinh thyc tl, tuy
nhiSn khong nhim myc dich dua ra y kiln ve hi^u qua ciia kiem soit npi bp ciia Cong ty. Cong vi^c kiem toin cung
bao gom dinh gii tinh thich hpp ciia cac chinh sich kl toin dupe ap dyng vi tinh hpp ly ciia cic uac tinh kl toin ciia
Ban T ing Giim die cung nhu dinh gii vipc trinh biy ting the Bio cao tai chinh hpp nhat.
Chiing tli tin tudng ring cic bing chung kilm toin mi chiing tdi di thu th|p dupe la day du vi thich hpp lim co sd
cho y kiln kilm toin cua chung toi.
S6: (^ /2017/BCK TTC-AASC .K T 7
BAO CAO K IEM TOAN D0C L A P
K inh gut: Quy Co ding, H$f ding Quin trj vi Ban T ong Giim die
Cong ty C6 phan I huoc sit (rung V i^I Nam
aasc
Nguyln Ng^c L A n
K ilm toAn vicn
Giay chung nhn dAng k hAnh ngbl
si: 1427-2013-002-1
V u X uA n Biln
Ph6 T ing GiAm die
Gily chung nh|n dAng k hAnh ngh!
si: 0743-2013-002-1
Ha NQi, ngay 28 thing 03 n&n 2017
SC
kiln cu Idlm toin vitn
T heo kiln cua chhng t8i, BAo cAo tii chfnh h p nhlt d3 phAn Anh tnmg tinrc vA hpp ^ , tr&i cA c khia canh trpng ylu
tinh hinh tAi chfnh cua Cong ty d phan Thu c sA t tning V i t Nam t i ngAy 31 thAng 12 nim 2016, cung nhu kit quA
ho it dgng kinh doanh vA tinh hlnh luu chuyln tiln t? cho nAm tAi chinh kit thiic cung ngA y, phu h^p vdti Chuin mt c,
Chi d$ kl toAn doanh nghi$p V i^t Nam hi^n hAnh vA cAc quy djnh phAp ly c6 U^n quan din vic % vA trinh bAy bAo
cAo tAi chinh h p nhlt
383.954.527
9.842.741.715
135.617.449
10J 62.313.691
(5299.979.533)
183.957.630.587
178.657.651.054
5.874.794
(29.397.789.363)
9.051.821.019
6.597.965.347
241.918.666.349
228.176.538.146
16.100.000.000
33.323.523.554
49.423.523.554
466.620.026.445
V ND
01/01/2016
215.237.445
4.981.898.159
472.465.112
5.669.600.716
(6.178.550.414)
150.768.792.129
144.590.241.715
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
86.629.727.510
451.560.508.891
V ND
31/1212016
16
13
09
07
06
05
04
03
slnh
SuyitMiTAI SAN
si
100A . TAI SAN NCAN HAN
110I. Tlin vl cic khoin tmmg dmmg din
1111. T iin
1122. Cic khoin tpongdpong tiin
120n. Dlutirtlldilnhngiiilisil
123l.BautunimgiSdcnngiyilioliin
130m. Cic khoin phil thn ngin h(n
1311. Phii thu ngfin hpn cua khich hing
1322 Tri tru c cho ngu i bin ngin hpn'
1363. Pbii thu ngin hjn khic
1374. Dp phdng phii thu ngin h|n kh6 dpi
1395. T ii sin thiiu chd nil If
140IV . Hingtinkho
1411. Htogtonkho
1492. Dp phdng giimgii hingtinkho
150V . Til sin ngin hgn khic
1511. Chi phi tri tnroc ngin h?n
1522. T hui GT GT ^upe khiu trit
1533. Thus vi cic khoin khic phii thu NhinoOc
BANG CAN 6l K& TOAN HgfP NHAT
Tfi ngiy 31 thing 12 nOm 2016
Bio cio til chlnh hpp nhit
Nimtiichinh kit thucngiy 31/12/2016
C Ong ty Ci phln Thnic sit trhng V ijt Nnm
Si 102 Nguyen Blnh Chiiu, Phpimg Da K no, Qu|n 1, T P Ho Chi Mini
557384.824.565
2.873.769.859
2.873.769.859
1.419.926.091
39.264.560.126
40.684.486.217
7.387.541.848
7387.541.848
(1.430.365.480)
1.887.119.060
456.753.580
(106.758.283.743)
144.988.968.767
38.230.685.024
38.687.438.604
865.561.592
266.000.000
1.131.561.592
90.764.798.120
V ND
562.141363.243
3.327.684.094
3327.684.094
1.419.926.091
41.426.261.648
42.846.187.739
17.353.116.681
17353.116.681
(1.468.571.658)
7.748.032.S47
6.279.461.189
(101.944.2IS.364)
H6.351.S21.421
38.411.603.057
44.691.064.246
2.362.801.592
2362.801.502
110.500.854^52
V ND
13
M
10
12
11
07
06
ilnh
270T ONGCONGTAlSAN
V I. T il sin dil h.n khic
l.Chiphitritnidcdiihvi
260
261
240IV . T ilsindA dongdllh.il
242 1. Chi phi xiy dpng ccr bia dd dang
250 V . Bill tir til chfnhdllhn
2521. Diu til vio c6ng ty H6n doanh, lin kit
2532. BSu hi gop v^n vio don vj khic
- Gii tri hao mdnluV ki
- Nguyln gii
2. T ii sin c djnh vd hinh
-Gihtrjhaomdnlu ki
-Nguyingii
1. Tii sin c djnh hOu hloh
n. Til tin c* d|nh
2. Phiithudiihankhic
1. T ri tnrdc cho ngtrdi bin dii hgn
I. Cic kboin pbil thu dil h)n
229
223
227
223
222
221
220
216
212
210
200 B. TAl SAN DA I HAN
ThuyitMi TAISAN
bang cAn d6i k to An Hgnp nhAt
Tft ngiy 31 thing 12 nim 2016
(Oiptheo)
Bio cio til chlnh b p nhit
Ntmaichinl kit thucngiy 31,122016
CSng ty C* phin Thuic sit triing V if t Niin
S6 102 Nguy^n Binh Chieu, PhuOpg Ba K ao, Qu$n 1, TP H6 Chi Minh
Thii Nguyln L u|t
Thinhph
n ^
•* J VJ ^ '
Nguyln Mlnh T im
Ngu*i lip bi#U
557.384.824.565562.141.363.243
129.862.337
129.862.337
7.041.918.621
46.113.495.280
19.360.360.878
65.673.856.158
8.959.497.187
77.300.664.935
174.719.940.000
174.719.940.000
333.69S.876.901
333.02S.739.238
527.392.000
527.392.000
4.442.242.739
42.649.345.150
10.077.919.238
21.275.385.375
10.134.047.167
1.229.900.895
753.704.521
132.469.148.242
223.031.693.327
223.559.085.327
V ND
01/01/2016
129.862.337
129.862.337
7.460.394.613
37.670.927.268
13.083.211.430
72.754.138.718
2.388.870.815
20.415.684.321
244.607.020.000
244.607.920.000
347.627.008.467
347.756.870.804
27.392.000
27.392.000
3.326.887.552
53.142.754.680
12.167.605.188
26.133.786.821
20.666.467.052
3.691.617.426
378.995.438
94.848.986.282
214.357.100.439
214.384.492.439
V ND
31/12/2016
19
14
14
18
17
16
15
400D. V ON CHU Sd HCOl
410I. V in Chi si ItOn
4111. V 6ng6pciachus6hfhi
411a Ci ding phi thing cd quyin biiu quyit
4182. Quy diu ttr phit triin
4203. Quy khic thuOc vin chii sit hdu
4214. Lpi nhuin sau thui chua phin phii
421a LNST chua phin phii thy ki din evil nin
421b L NST chua phin phii ndm nay
4295. Lei ich c6 (ling khing kiim soil
430n. Ngnin Idnh phi vi quf khic
431l.Nguinkinhphi
440T6NGCQNGNGU6NV 6N
330 II. Npdlihsn
338 1. V ay vino thuO tii c
BANG CAN B6l K E TOAN HOP NHAT
Tfl ngiy 31 thing 12 nim 2016
(tUptha)
8. Quy khen thudng phuc lpi
7. V ay vi no thug tii chinh ngin hfut
6. Phii tii ngin h^n khic
5. Chi phi phii tri ngin hgn
4. Phii tri nguhi lao d^ng
3. T hui vi cac khoin pbii n^p Nhi nu e
2. Ngtr&i mua tri tiln tnrOc ngin bin
1. Phii tri ngtrfri bin ngin ban
I. N?nglnhn
C. NtJ PHAlTRA
ngu6n v6n
322
320
319
315
314
313
312
311
310
300
Mi
•i
Bio cio til chlnh hyp nhit
Nim tii cbinh kit thic ngiy 31/12/2016
COng ty ci phin Thufc sit tring V lft Nam
Si 102 Nguyin Blah Chiiu, Phuimg Bt K ao, Qujn 1, TP Hi Chi Minh
Nguyen Minh T im
Thanh ph6 H6 Chi Minh, ngay 27 thdng 03 nSm 2017
1.885
61.929.288
46.113.495.280
46.175.424.568
10.680.754.513
56.856.179.081
4.790.276.116
644.318.150
5.434.594.266
52.065.902.965
57.008.715.120
134.348.867.963
(512.006.072)
2.124.635.922
7.796.741.213
14.037.755.233
237.694.478.100
565.210386.750
802.904.864.850
355.142,661
803.260.007.511
V ND
Nim 2015
3.172
480.405.280
77.590.310.868
78.070.716.148
17.361.860.315
95.432.576.463
38.809.435.157
1.143.593.442
39.953.028.599
56.623.141.306
65.512.479.678
123.055.376.661
5.660.550.400
2.549.827.666
8.648.300.388
9.141.597.601
239.037.150.032
510.580.815.392
749.617.965.424
431.984.530
750.049.949.954
V ND
Nim 2016
31
30
29
28
27
26
25
24
23
22
21
minh
T huygt
011. Doanh thu bin hing vi cung dp dfch vp
022. Cic khoin giim trit doanh thu
103. Doanh thu thuin vl bin hing vi cung dp dich vp
114. C li von hing bin
205. L pi nhu n g$p vl bin hing vi cung dp dich vp
216. Doanh thu hopt dOng tii chinh
227. Chi phi tai chinh
23T rong do: Chi phi Idi vay
248. Phan lai hope 16 trong cong ty lign doanh, l iin k^t
259. Chi phi bin hing
2610. Chi phi quin ly doanh nghigp
3011. Lpi nhuan thuin tit hopt d$ng kinh doanh
3112. Thunhipkhic
3213. Chiphikhic
4014. L pi nhuan khic
5015. Ting lpi nhuan ke toin tntfc thuc
5116.Chiphithulthunhppdoanhnghigphipn hinh
6018. Lpi nhu|n San thul thu nh$p doanh nghi p
6119. L pi nhuin sau thul cOa C Ong ty mp
6220. L pi nhupn sau thul cua d dOng khong kilm suit
7021. Lii CP bin trgn d philu
Nguiri lap bid
C6ng ty C8 phin T hulc sit trhng V igt NamBi c4tu chlnh hpp nhit
SO 102 Nguyen Dinh Chigu. Phutmg Ba K ao. Oupn 1, T P Ho Chi MinhNim tii chinh ket thuc ngiy 31/12/2016
BA O CAO K ET QUA HO T DQNG K INH DOA NH HQP NHA T
Nim2016
Mi CHI Tl^U
82.066.446.213
(71.279.433.183)
(31.094.312.200)
(26.367.299.176)
10.000.000.000
(4.308.000.000)
8.442.169.877
2.464.664.545
(12.024.865.332)
S6.6S6.179.641
(6.123.965.224)
6.912.429.486
(4.270.032.564)
180.065.542
(11.071.063.614)
2.124.635.922
56.732.213.633
(66.527.080.860)
(15.530.480.731)
36.207.297.464
542.668.028
(2.124.635.922)
(12.686.308.968)
(5.304.912.618)
(14.691.239.734)
105.805.301.175
(95.811,891.645)
(52.513.574.143)
(42.S26.164.613)
9.168.802.911
14.626.466.644
(22.460.413.535)
37.318.477.272
(50.000.000.000)
40.000.000.000
63.432.376.463
(36.612.112.263)
7.352.523.074
7.035.157.544
1.135.336.556
(48.029.736.176)
2.549.827.666
(55.220.929)
63.426.464.194
15.928.935.177
33.188.838.458
(23.444.958.142)
(790.761.898)
(2.549.827.666)
(14.893.520.858)
(7.159.667.348)
63.699.361.921
1.L ITU CHLJY tN TltN T tf HOA T BONG K INH DOANH
61 1. L pi nhu^n tru6c thui
2.Biiu chink cko cic khoin
02- K h^uhao tii sin c6 dinh vi bit d^ng sin diutp
03- Cic khoin dp phhng
04- Lii, lo chcnh lch ty gii hii doii do dinh gii Ui
cic khoin mpc tiin t c6 gic ngoii t
03 - Lii, li tit hopt ding diu tu
06- Chi phi lii vsy
07- Cic khoin diiu chinh khic
61 3. Lplnkufn lit hopl *1 Unk dpank tn c Ikuyllil
v6n km d^ng
09- T ing, giim cic khoin phii thu
10- T ing, giim hing ton kho
11-Ting,giimcickhoinphiitii(khingk lii vay
phii tri, thu thu nhip doanh nghi^p phii nip)
12- Ting, giim chi phi hi tmdc
14 - T iinliivayditri
13- Thui thu nhip doanh nghiip di nip
17 - Tiin chi khic cho hopt ding kinh doanh
26L uu chuyin tlht tkuin tit hopt O^ng kink doanh
n. L IJTI CHUYtN TltN Tff HO AT BONG B Au TO"
211. Ti n chi d mua sim, xiy dung tii sin co djnh
vi cic tii sin diihpn khic
222. T in thu t thanh ly, nhupng bin tii sin c djnh
vi cic tii sin diihpn khic
233,T i^nchi cho vay, mua cic cdng cp np cia don vi
khic
244. T iin thu h i cho vay, bin lpi cic cdng cp nu citt don
vikhic
255. T iin chi diu tp gip v6n vio don vj khic
276. T i i thu lii cho vay, cd hire vi lpi nhupn dupe chip
36 Luu chuyin ttin tkuin tir hopl OQng S&u M
HI. L UlI CHHY tN TltN Tf HO AT BONG TAl CHfNH
331. T ien thu tit di vay
342. T i^n pi np g6c vay
36 3. C6 tuc, lpi nhupn di tri cho chit sir hihl
46 L uu chuyin llinthu&n tir hcftltfiig 161 chkih
T huyitMi CHlT ltl!
si
BA O CAO L lftf CHUY EN T ltN T HQT NHAT
Ntfm 2616
(Thee pkumgpkdpgUn tip)
Bio cio til chinh hpp nhSt
Nipt tii chinit kit tMcngiy 31/12/2016
Ctng ty Ci phin Thuic sit triing V l(t Nun
S^ 102 Nguyen Dinh Chilli, Phphng Da K ao, Quin 1, TP H& Chi Minh
uyin ThingoyinLu|tNguyfn Mlnh T im
49.423.523.554
81.957.257.933
C32.533.734J 79)
V ND
Nim 2015
86.629.727.510
40.423.523.554
37.206.203.956
V ND
Nim 2016
03
Thanhph6HiCMMmh,ngiy27thang03nam2017
K toin tnrtng J^ aSjing dim die
T huyit
NgirM l|p bliu
Mi
s^
50 L ira chuyin Bin thnin trang nim
60 T lin vi tirong dmmg tlin diu nim
70 Tien vi tirong dirtmg tlen cuoi nim
BA O CAO L UtF CHUY ^^N Tl^N T$ HgTP MHA T
Nton 2016
Bio cio til chlnh hyp nhit
Nim ttichinh kit tMcngiy 31/12/2016
C Ong ty Ci phln T huoc sit triing V i^t Nun
So 102 Nguy^n Dinh Chiiu. Phirfrng Da K ao. Quin 1. TP H& Chi Minh
CSng ty cl phin Thulc sit trSng V i$t NamBio cio tii chfnh hyp nhlt
S6 102 Nguyln Binh Chilu,PhudngBaK ao,QuSn 1, TP Hi Chi MinhNim tii chinh kit thiic ngiy 31/12/2016
thuyt minh bAo cao tAi chinh h<^p nhAt
Ndm 2016
1. BA C Bl^^M HOAT >0NG DOA NH NGHI$P
Hinh thirc sS luhl vin
CSng ty cl ph n Thulc sit trung V it Nam du e thinh lp vi hoyt d$ng theo Gily chimg nh n ding ty kinh doanh
C6ng ty el phin s6 0300408946 ngiy 11/05/2006 do S6 K l hoych vi Bau tu T hinh phi H^ Chi Minh dp. Gily chumg
nh$n ding ty kinh doanh thay doi Ian thur 8 ngiy 22 thing 12 nim 2016.
T ry sd chinh ciia CSng ty tyi: Si 102 Nguyln Binh Chilu, Phudng Ba K ao, Qu*n 1, Thinh phi Hi Chi Minh.
V in diiu 1 ciia Cong ty 1& : 244.607.920.000 ding; tuong duong 24.460.792 ci phin, M^nh gii m|t ci phin li 10.000
ding.
LInh vyc kinh doanh
C6ng ty ho t d$ng chu yiu trong llhh vyc sin xoat thuot bio v thyc v$t vi kinh doanh thuong m i.
Nginh nghi kinh doanh
Ho^t dong chinh ciia Cdng ty li:
-Sin xuit, gia cfing, sang chai, d6ng g6i, bu6n bin thuic bio v thyc vit;
-Sin xuit vi mua bin chat hap dan vi xua duoi con trung, thuic di?t ky sinh tning trong chin nu6i gia she, gia cam,
thuic sit trung gia dyng (binh xjt cdn trung trong nhi);
-Sin xuAt vi mua bin: Bao bi vi in bao bl;
-Bau tu xiy dyng vi kinh doanh cho thuc vin phbng, nhi khich, cin h . Cho thu ^ kho bii, nhi xu ng, nhi phyc vy
myc dich kinh doanh (ki 6t, trung tim thuong myi);
*Sin xuat vi mua bin: Phin b6n, sin pham nhya, cao su, chit tly rira (kh6ng sin xuit tyi try s6);
-Mua, bin miy m6c, thiet bi chuySn dOng cho sin xuit thuoc bio v^ thyc v t vi trang thilt bi cho phbng thi nghi^m
thuoc bio v$ thyc vt;
-V ^ sinh nhi ciia vi cic cdng trlnh khic;
•X ong hoi khir trung.
D^e dilm host d$ng ciia doanh nghi?p trong nim tii chfnh c6 inh hirfrng din Bio cio til chfnh hyp nhlt\
-T rong nim 2016, do th i tilt kho h n kio dii, Bong bing S6ng C Ou L ong bj xam nh^p min nghiem yyng nSn inh S*\
hu ng xau den nginh nong nghi^p, nhu cau sir dyng thuoc bio v thyc v^t giim silt, din din doanh thu vi gii vin 111
bin hing nim 2016 ciia CSng ty giim so vdri nim 2015.j*S
-Cong ty TNHH Mosfly V i?t Nam (CSng ty lien doanh cda CSng ty Cl phin Thuoc sit tr ng V it Nam) di hit thri
hyn hoyt dgng theo Gily chimg nh m dlu tu, tuy nhicn CSng ty TNHH Mostly V it Nam chua thyc hi^n xong cac thii
tyc giii the CSng ty. T rong nim 2016, lyi nhu|n cua CSng ty TNHH Mostly V it Nam chii ylu li cic khoin lii tiln
guri ngan hing c6 ky hyn.
-T heo Nghi quylt Byi hi ding cl dSng so 330/2016/NQ-T ST -BHBCB ngiy 29 thing 03 nim 2016, CSng ty di thyc
hi n giii th! X i nghi^p Binh Tri?u, dja chi so 240 K ha V yn Can, K hu phi 4, Phirdng Hi^p Binh Chinh, Quin Thii
B iic, T hanh phi Hi Chi Minh. Bong thSi, CSng ty da thyc hi^n bin Cong trinh tren dat thug tyi si 242 K ha V yn CSn
cho Cong ty T NHH Blu tu T hucmg myi Djch vu K hang Gia Land vdri gii bin 41.100.000.000 ding (di bao glm
V AT ), din den Chi tiSu Lyi nhu$n khic cua CSng ty trong nim 2016 ting mynh so vdi nim 2015.
2.1.Ky kl toin, don vj tiln tf i ii dpng trong kl toin
K kl toin nftm cila Cdng ty theo nim dirong ljch bit dlu tir ngiy 01/01 vi kit thflc vio ngiy 31/12 hing nim.
Don vj tien t sii dyng trong ghi chip kl toin li Ding V i$t Nam (V ND).
2.2.Chuin mif vi Chl d| kl toin ip dyng
Chi & ki to&n dp d ng
C6ng ty ip dyng Chi d K l toin doanh nghiep ban hinh theo T hOng tu si 200/2014/TT -BT C ngiy 22/12/2014 ciia B^
Tii chinh, Th6ng tir si 53/2016/TT-BTC ngay 21/03/2016 cua Bp Tii chinh vl vi^c siia dli, bl sung m t so dieu cua
Thflng tu si 200/2014/TT -BT C vi T hOng tu si 202/2014/TT-BT C hudng din Phuong phip lp vi trinh biy Bio cio
tit chinh hop nhlt.
TuySn bi vi vi^c tudrt thu Chudn mifc ki todn vd Chi d$ ki to&n
Cdng ty di ip d^ng cic Chuin muc ke toin V i^t Nam vi cic vin bin hudng din ChuAn m c do Nhi nude di ban hinh.
Cic Bio cio tii chinh duoc lip vi trinh biy theo dung mpi quy djnh ciia ttkng chuln m\rc, thdng tu hudng dan thuc hi$n
Chuin muc vi Chl d kl toin doanh nghi^p hi^n hinh dang ip dyng.
13. Co % l|p Bio cio til chfnh hop nhit
Bio cio tii chinh hop nhlt ciia C6ng ty duoc lp tr8n ca sd hop nhit Bio cio tii chinh riSng ciia Cdng ty vi Bio cio tii
chinh ciia cic cdng ty con do Cdng ty kilm soit (cic cdng ty con) duoc lip din ngiy 31 thing 12 hing nim. V i^ckiem
soit d^t duoc khi Cdng ty cd khi ning kilm soit cic chinh sich tii chinh vi ho t d^ng ciia cic cdng ty nh$n dlu tu
nhim thu duoc loi ich tu hoot ddng cua cic cdng ty niy.•
Bio cio tii chinh ciia cic cdng ty con duoc ip dyng cic chinh sich kl toin nhlt quin vdi cic chinh sich kl toin ciia
Cdng ty. Trong tnrdng hop cln thilt, Bio cio tii chinh ciia cic cdng ty con duoc dieu chinh dl dim bio tinh nhlt quin
trong cic chinh sich kl toin duoc ip dyng tyi Cdng ty vi cic cdng ty con.
Cdng ty Cl phan Thulc sit triing V I t NamBio cio til cMnb hyp nhit
Si 102 Nguyen Dinh Chilu, Phudng Ba K ao, Qti^n 1, TP Hi Chi MinhNim tii chlnh kit thuc ngiy 31/12/2016
Ciu trie Cdng ty
-Cdng ty cd cic cdng ty cod dv^c hop nhit bio cio tii chfnta t l thM dilm 31/12/2016 bao glm:
T in cdng tyDja chlT y 1? loiT y 1 quyln Hoyt d^ng kinh
fchbieu quylt doanh chinh
C6ng ty TNHH Sin xuAt N6ng duoc V i Thinh ph675,24%75,24% Sinxultndng
sinh V iguatoHi Chi Minhduoc vi sinh
-C flng ty c6 cic cdng ty liSn kit, cu sfr Idnh doanh d^ng Idlm soit quan tr ing du c phin inh trong Bio cio tii
chfnh hyp nhlt theo phutrag phip vln chu sfr hfru tai th diem 31/12/2016 bao gom:
T6n cdng tyDja chiT 1 lpiT 1 quyln Hoot d^ng kinh
ichbieu quylt doanh chinh
-C6ngtyC^phinTrtrm6i-K hutr0ng Thinhph^30,22%30,22% Sail xu5t thuoc
Hb Chi Minh.vi djch v trCr
m6i
-Cflng ty TNHH Mosfly V i^t NamT hinh ph^50,00%50,00% Sin xuit thulc
Industries Ho Chi Minhdi^t cfln triing
-Cdngty TNHH Mosfly V ^t NamT hinh phi50,00%50,00% Sinxuatthulc
Hi Chi Minhdit cdn triing
Cdng ty Cl phin T hulc sit triing V i$t NamBio cio til chinh hpp nhlt
Si 102 Nguyk Dinh Chieu, Phudng Da K ao,Quk^.TP Hi Chi MinhNimtii chinh kit Auc ngiy 31/12/2016
Cic si du, Au nhgp vi chi phi chi ylu, kl ci cic khoin lZi hay ll chua Ape hik phit sinh td cic giao djch n|i bd dupe
loaitrdkhi hpp nhatBio cio tii chinh.
Lpi ich ciia cl ddng khdng kilm soit
Lpi ich cua cic co ddng khdng kilm soit li phk lpi ich trong lii, ho^e ll, vi trong tii sin Auk ciia cdng ty con khdng
dupe nki gift bdi Cdng ty.
2.4.Cdng cp tii chfnh
Ghi nhdn ban ddu
T Ai sin tii chinh
Tii sin tii chinh cda Cdng ty bao glm tik vi cic khoin tuong duong tik, cic khoin phii Au khich hing vi phii thu
khic, cic khoin cho vay, cic khoin dk tu ngk hpn vi dii hpn. T ai thdi diem ghi nhk ban dau, tii sin tii chinh dupe
xic djnh Aeo gii mua cdng cic chi phi phit sinh khic lien quan trpctilp din vi$c mua, phit hinh tii sin tii chinh dd.
Np phii tri tii chinh
Np phii tri tii chinh cua Cdng ty bao glm cic khoin vay, cic khoin phii tri ngirdi bin vi phii tri khic, chi phi phii
tri. Tai Adi dilm ghi nhk Ian dau, cic khok np phii,tri tii chinh dupe xic djnh Aeo gii phit hinh cdng cic chi phi
phit sinh lidn quan trpc tiep dk vipc phit hinh np phii tri tii chinh dd.
Gtd tri sau ghi nh^n ban d&u
Hik tai chua cd cic quy djnh vl dinh gii lpi cdng cy tii chinh sau ghi nhk an dk.
2.5.C Acnghlkvp bins ngoai ^
Cic giao djch bkg ngoai td trong nim tii chinh dupe quy dii ra ding V i(t Nam theo ty gii Ape tl tai ngiy giao djch.
Ty gii giao djch Ape tl niy dupe xic djnh Aeo nguyk tie sau:
-K hi mua bin ngoai t : Li ty gii dupe quy djnh trong hpp ding mua, bin ngoai td giOa Cdng ty vi ngk hing Auong
mai;
-K hi gdp vin hok nhk gdp vin: Li ty gii mua ngoai td cda ngin hing noi Cdng ty md tii khok dl nhk vin cda nhi
dk tu tai ngiy gdp vin;
-K hi ghi nhk np phii Au: Li ty gii mua cua ngin hing Auong mai noi Cdng ty chi djnh khich hkg thanh toin tpi
Adi diki giao djch phit sinh;
-K hi ghi nhk np phii tri: Li ty gii bin cda ngin hing Auong mai noi Cdng ty dp kik giao djch tpi Adi dilm giao
djch phit sinh;
-K hi mua ski tii sin hok thanh tok ngay bkg ngoai td: Li ty gii mua cda ngin hing Auong mai noi Cdng ty Ape
hik thanh toin.
Ty gii giao djch Ape tl khi dinh gii lpt cic khok mpc tik td cd gle ngoai td tai thdi dilm Ik Bio cio tii chinh hpp
nhlt dupe xic djnh A eo nguydn tie:
-Dii vdi khoin mpc phk lopi li tii sin: Ap dpng ty gii mua ngoai td cda ngin hing Auong mai noi Cdng ty tl
xuyk cd giao djch;
-Dii vdi tik gui ngoai td: Ap dpng ty gii mua cda chinh ngfin hing noi Cdng ty md tii khoin ngoai td;
-Dii vdi khoin mpc phin loyi li np phii tri: Ap dpng T gii bin ngoyi td cua ngin hing Auong mai noi Cdng t ^ j \
Audng xuydn cd giao djch.
Tit ci cic khok chkh ldch ty gii A pe t! phit sinh trong ky vi chkh ldch do dinh gii lai si du cic khoin mpc tik ^
cd gle ngoai td tpi thdi diem lip Bio cio tii chinh hpp nhat dupe hach toin vio kit qui hoat dpng kinh doanh cua n
tii chinh. T rong dd lai chenh ldch ty gii do dinh gii lpi si du culi ky ciia cic khoin mpc tik td cd gle ngoai td khdng
dupe su dpng de phin phii lpi nhuk hok chia cl tuc.
C8ng ty C* phin ThuA c sit triing V i$t NamBio cio tii cbfnh hyp nhfit
So 102 Nguyen Binh Chieu, Phudng Pa K ao, Qujto 1, T P HA Chi MinhNim tii chinh kit thuc ngiy 31/12/2016
2.6.T ik vi cic khoin tinmg dircmg tik
Tik bao gAm tik m$t tyi quy, tik gfti ngin hing khdag ky h m.
Cic khoin tirong duang tik li cic khoin dk tu ttgin hyn c6 thdi gian thu h6i khdng qui 03 thing k tir ngiy dk tu,
c6 tinh thanh khoin cao, c6 khi ning chuyk dA i dl ding thinh cic lupng tik xic djnh vi khdng c6 nhik nii ro trong
chuyk dA i thinh tik.
2.7.Cic khoin dk tir tii chinh
Cic khoin d&u tu nim gii din ngiy d&o hgn bao gAnr Cic khoin tik gfti ngk hing c6 ky hyn (bao gA m ci cic loyi
tin phik, k phik), trii phik, c6 phieu iru dSi bSn phit hinh bit buc phii mua lyi tyi thdi dilm nhit djnh trong tuong
lai, cic khoin cho vay,... du e nim gift dk ngiy dio hyn vdi myc dich thu lii hing ky vi cic khoin dk tu nini gift den
ngiy dio hyn khic.
Cic khoin d&u tu vio cic cdng ty con, cdng ty Utn doanh Itin kit mua trong nim dupe bin mua xic djnh ngiy mua,
gii phi khoin dk tu vi thyc hiyn thu tyc kl toin theo dftng quy djnh cia Chuan myc ke toin "Hyp nhat kinh doanh" vi
"Dk tu vio cdng ty liin doanh iiSn kef'. Trong Bio ci^o tii chinh hyp nhit cic khoin dk tu vio cdng ty li fin kit dupe
ke toin theo phucmg phip von chu si hihi.
Cic khoin d&u tu vio cdng cy vin cua dan v/ khdc bao %hm: Cic khoin dk tu vio cdng cy v6n ciia don vj khic
khdng c6 quyk ktem soit, dong kiem soit ho^c cd inh hudng dang ke doi vdi bin duyc dau tu. Gii trj ghi s ban dau
cua cic khoin dau tu niy diryc duyc xic djnh theo gii g^c. Sau ghi nhn ban dk, gii trj cua cic khoin dk tu niy duyc
xic djnh theo gii goc tni di dy phdng giim gii khoin dk tu.
Dy phdng giim gii cic khoin dk tu dupe l p vio thdi diki cuA i nim cy th! nhu sau:
-Doi vdi khoin dau tu nim giu lau dii (khdng phan loyi li chiing khoin kinh doanh) vi khdng cd inh hudng ding k^
doi vdi ben dupe dk tu: neu khoin dau tu vio cd phik niem yet ho Lc gii trj hpp ty ciia khoin dk tu dupe xic djnh
tin cy thl vi$c lip dy phdng dya trdn gii trj thj trudng cda cd phieu; nk khoin dk tu khdng xic djnh dupe gii trj
hpp ly t i thdi diem bio cio thl vi^e lip dy phdng cin cii vio Bio cio tii chinh hpp nhit tyi thdi dilm trich lip dy
phdng cua ben dupe dk tu.
-Ddi vdi cic khoin diu tu nim gift dk ngiy dio hyn: Ck eft khi ning thu h&i d& dy phdng phii thu khd ddi theo
quy djnh cua phip lu lt.
2.8.Cic khoin ny phii thu
Cic khoin phii thu dupe theo ddi chi tilt theo ky hyn phii thu, dAi tupng phii thu, loyi nguydn ti phii thu, vi cic yk
xb khic theo nhu ck quin ly cua Cdng ty.
Dy phdng np phii thu khd ddi dupe trich lip cho cic khoin: np phii thu qui h?n thanh toin ghi trong hpp dkg kinh t|,
cic khe udc vay np, cam kit hpp dcing hojic cam kit np vi np phii thu chua den hyn thanh toin nhung khd cd khi ning
thu hoi. T rong dd, vi^c trich lip dy phdng np phii thu qui han thanh toin dupe Cdng ty cin eft vio thdi gian tri np glc
theo hpp dkg mua bin ban dk, khdng tinh ^en vic gia h n np gifta cic ben vi np phii thu chua dk h^n thanh toin
nhung khich np di lim vio tinh trang phi sin ho^c dang lim thu tyc giii thl, mAt tich, bd trk.
2.9.Hing t n kho
Hing tin kho dupe ghi nhin ban dk theo gii gk bao gom: Chi phi mua, chi phi chl biln vi cic chi phi lidn quan tryc
tiep khic phit sinh dl cd dupe hing t n kho d dja dilm vi tryng thai tai thdi dilm ghi nhin ban dk. Sau ghi nhin ban
dk, t j thdi diem lip Bio cio tai chinh nlu gii trj thuk c6 thl thyc hipn dupe cua hing tin kho thap hem gii gk thl
hing tk kho dupe ghi nhin theo gii trj thuk cd thl thyc hipn dupe.
Cflng ty Ci phin Thuic sit trung Vif t NamBio cio til chfnh hpp nhit
Sil02NguygnBinhChieu,Phudng>aK ao,Quinl,TPHiChiMitihNiin tii chfnh kit thfo ngiy 31/12/2016
Gii trj hing tin kho dupe xic djnh tbeo phuong phip blnh quin gu quyin thing.
Hing tin kho du e h ch toin theo phuong phip W khai thudng xuySn.
Phuong phip xic dinh gii trj sin phim dd dang cuii nim: Chi phi sin xuit kinh doanh dd dang du e t$p hpp theo chi
phi phit sinh thyc ti cho titng lo i sin phim chua hoin thinh.
D phdng giim gii hing tin kho dupe l?p vio thdi di^ i cuii nim cin eft theo si cMnh l^ch gifla gii gic ciia hing tin
kho ldn hon gii trj thuin c6 thi thyc hi^n dupe.
2.10.T il n ci djnh
T ii sin ci djnh httu hlnh, tii sin ci djnh v6 hlnh dupe ghi nh^^n ban diu theo gii gic. Trong qui trinh su dyng, tii sin
ci djnh huu hinh, tii sin ci djnh v& hinh dupe ghi nhn theo nguyin gii, hao m6n luy ki vi gii tri c6n l i .
K hiu hao tii sin ci djnh dupe trich theo phuong phip dubng thing vdd thdi gian khiu hao dupe udc tinh nhu sau:
-Nhi cura, v t ki^n true08-20 nim
-Maym6c, thietbj.05-10 nim
•Phuong ti^n v$n tii08-10 nim
-Thiet bj vin phdng03 - 05 nim
-Quyin sit dyng dit40-45 nim
-Phan mem quin ly03 nim
2.11.Chi phf tri tnr c
Cic chi phi dS phit sinh li^n quan din kit qui ho^t d$ng sin xuit kinh doanh cua nhi&u ky lei toin dupe hftch toin vio
chi phi tri tru c de phan bt din vio kit qui ho t d$ng kinh doanh trong cic ky lei toin sau.
V i^c tinh vi phin bi chi phi tri trudc dii h n vio chi phi sin xuit kinh doanh timg ky ki toin dupe cfin cu vio tinh
chit, miic d$ tung lo i chi phi de lpa chpn phuong phip vi tieu thitc phan bi hpp 1^. Chi phi tri trudc dupe ph&n bi
din vio chi phi sin xuit kinh doanh theo phuong phip dudng thing.
Lpi thi kinh doanh phit sinh khi c6 phin hda doanh ngh ^p Nhi nude dupe phin bA din tii da Wring qui 3 nim.
2.12.Cic khoin np phii tri
Cic khoin np phii tri dupe theo d6i theo k h*n phii tri, dii tupng phii tri, loi nguyin t phii tri vi cic yiu ti khic
theo nhu ciu quin ly cua Cdng ty.
2.13.Cic khoin vay
Cic khoin vay theo ddi theo tihig d6i tupng cho vay, tCrng khi udc vay np vi kjr h n phii tii cu* cic khoin vay.
Trudng hpp vay, np bing ngo^u t thi thpc hin theo d8i chi h^t theo nguy&i t.
2.14.Chi phi di vay
Chi phi di vay dupe ghi nhijln vio chi phi sin xuit, kinh doanh trong nim khi phit sinh, trd chi phi di vay liSn quan trye
tip d n vi^c dau tu xay dpng ho$c sin xuit tii sin dd dang dupe tinh vao gii trj cua tii sin dd (dupe von hoi) khi c6
dii cic diiu ki^n quy djnh trong Chuan myc Ki toin V ipt Nam si 16 "Chi phi di vay". Ngoit ra, dii vdi khoin vay
rieng phyc vy vi^c xiy dyng tii sin co djnh, bit dpng sin diu tu, Ui vay dupe vin hda ki ci khi thdi gian xiy dyng
dudi 12 thing.
Cdng ty CA phin ThuAc sit trdng V ift NamBio cio tii chfnh hpp nhAt
SA 102 Nguy^n Dinh Chiiu, Phudng Pa Kao, Quin 1, TT H& Chi MinhN&m tii chinh k^t thiic ngiy 31/12/2016
2.15.Chi ptafphiltri
Cic khoin phii tri cho hing h6a djch vy dS nh|n du e til ngu&i bin hoic d5 dupe cung cap cho ngu&i mua trong ley
bio cio nhung th\rc te chua chi tri vi cic khoin phii tri khic nhu: chi phi 13i ti&n vay phii tri dupe ghi nhin vio chi
phi sin xuat, kinh doanh ciia k bio cio.
V i|c hych toin cic khoin chi phi phii tri vio chi phi sin xuat, kinh doanh trong nim dupe thyc hin theo nguyen tie
phu hpp gifla doanh thu vi chi phi phit sinh trong nim. Cic khoin chi phi phii tri se dupe quyet toin v&i sA chi phi
thyc ti phit sinh. SA ch6nh l$ch giua sA trich tru&c vi chi phi thpc tA dupe hoin nhip.
2.16.vAnchfi sir hfru
vAn d&u tu cda chi s& hOu dupe ghi nhin theo sA vAn thyc gdp cda chu s& hOu.
V 6n khic thu c V An chi s6 hihi phin inh sA vA n kinh doanh dupe hlnh thinh do bA sung t& kit qui host d$ng kinh
doanh hoic do dupe t|ng, bieu, tii trp, dinh gii Isi tii sin (neu dupe phip ghi ting giim v6n dau tu ciia chi sd h&u).
Lpi nhu n sau thui chua phin phoi phin inh k^t qui kinh doanh ( lii, 15) sau thu thu nh p doanh nghi p vi tlnh hinh
phin chia lpi nhu n hoic xii 1 15 ciia Cong ty. V ic phan phfli lpi hhuin dupe thpc hi$n khi Cdng ty c6 lpi nhu n sau
thue chua phin phdi khong vupt qui miic lpi nhuin sau thu chua phan phoi Pin Bio cio tii chinh hpp nhit sau khi di
losi trCr inh hudng ciia cic khoin lii do ghi nhin tut giao djch mua gii ri. Trudng hpp tri co tie, lpi nhuin cho chu sd
hfhi qui mire so lpi nhuin sau thui chua phin ph i dupe ghi nhin nhu trudng hpp giim v^n g6p. Lpi nhuin sau thue
chua phin ph6i c6 the dupe chia cho cic nhi dau tu dya Pin ty 1? g6p von sau khi dupe Dyi h i co dong/H i dong quin
trj phe duyit vi sau khi di trich lip cic quy theo Dieu 1 Cong ty vi cic quy djnh ciia phip lu|t V i$t Nam.
C^ tire phii Pi cho cic cS ddng dupe ghi nhin li khoin phii Pi Pin Bing Cin doi ke toin cua Cdng ty sau khi c6
thflng bio chia c6 tuc ciia H$i dong Quin trj Cong ty vi thdng bio ngiy chot quyen nhin c6 tiic ciia Tning tim Luu k^
chtrng khoin V iit Nam.
2.17.Doanh thu
Doanh thu bdn hdng
Doanh thu bin hing dupe ghi nhin khi d^ng thdri thda min cic di^u ki$n sau:
-Phan 16n nii ro vi lpi ich gin li^n vdi quyen so huu sin pham hoic hing hda di dupe chuy^n giao cho ngu ri mua;
-Cdng ty khflng cdn nim giQ quy^n quin ly hing h6a nhu ngu i sd huu hing hda hoic quyen kiem soit hing hda;
-Doanh thu dupe xic djnh tuong doi chic chin;
-Cdng ty da thu dupe hoic se thu dupe lpi ich kinh ti tP giao djch bin hing;
-X ic djnh dupe chi phi lidn quan d^n giao djch bin hing.
Doanh thu cung cdp dfch v^
Doanh thu bin hing dupe ghi nhin khi ddng thdi thda min cic di^u kiin sau:
-Doanh thu dupe xic djnh Prong d&i chic chin;
-Co kha ning thu dupe lpi ich kinh te tu giao djch cung cp djch vy dd;
-X ic djnh dupe phan cdng vic di hoin thinh vio ngiy lip Bing can ddi ki toin;
-X ic djnh dupe chi phi phit sinh cho giao djch vi chi phi di hoin thinh giao djch cung dip djch vy dd.
Phin cdng viic cung dp djch vy di hoin thinh dupe xic djnh theo phuong phip dinh gii cdng vi$c hoin thinh.
C flng ty Cl phin Thulc sit tr^^ng V l^t NamB^o cio tii chinh hpp nhit
Si 102 Nguyin Binh Cbieu, Phudng Da K ao, Qu$n 1, TP Hi Chi MinhN^ i t&i chinh kit th ic ngiy 31/12/2016
Doanh thu hogt d^ng tdl chinh
Doanh thu phit sinh tit tiln lSi, din bin quyln, cl tie, Ipi nhu$n du e chia vi cic khoin doanh thu ho^t ddng tii chinh
khic dupe ghi nhin khi thda mUn ding th i hai (2) dilu ki$n sau:
-C6 khi ning thu dupe lpi ich kinh te tir giao djeh dd;
• Doanh thu dupe xic djnh tuong dli chic chin.
2.18.Cic khoin giim trir doanh thu
Cic khoin giim tru doanh thu bin hing, cung cip djch vp phit sinh trong nim glim Chilt khiu thutmg m i, giim gii
hing bin vi hing bin bi tri Ipi.
Cic khoin chilt khiu thuong mpi, giim gii hing bin, hing bin bi tri Ipi phit sinh cilng lty tidu thy sin phlm, hing hda
djch vp dupe dilu chinh giim doanh thu ciia ky phit sinh. T nrdng hpp sin pham, hing hoi, djch vy di tidu thy tir cic
Ity trade, d^n Ity sau mdi phit sinh cic khoin giim trir doanh thu thi CSng ty ghi giim doanh thu theo nguyen tie: Nlu
phit sinh trade thdi diem phit hinh Bio cio tii chinh thi C6ng ty ghi giim doanh thu tren Bio cio tii chinh ciia k lip
bio cio (k trade), vi niu phit sinh sau thdi dilm phit hinh Bio cio tii chinh thi Cdng ty ghi giim doanh thu ciia kj^
phit sinh (ky sau).
2.19.Gii v^n hing bin
Gii v6n hing bin trong nim dupe ghi nh$n phii hpp vdi doanh thu phit sinh trong nim vi dim bio tuin thu nguyin tie
th n trpng. Cic tnrdng hpp hao hyt v$t tu hing hda vupt djnh mure, chi phi vupt djnh miic binh thuong, hing t^n kho bj
m t mit sau khi da trir di ph^n trich nht$m cua t?p thi, ci nhin c6 lien quan,... dupe ghi nh$n day du, kjp thdi vio gii
vln hing bin trong nim.
2.20.Chi phi tii chinh
Cic khoin chi phi dupe ghi nh$n vio chi phi tii chinh glm:
-Chi phi hoic cic khoin lo lien quan din cic ho t d^ng dau tu tii chinh;
-Chi phi di vay vln;
-Cic khoin l5 do thanh ty, chuyln nhupng chung khoin ngin h n, chi phi giao djch bin chimg khoin;
-Dp phdng giim gii chiing khoin kinh doanh, dp phdng tin thlt diu tu vio don vj khic, khoin ll phit sinh khi bin
ngo i t , lo ty gii hli doii...
Cic khoin trn dupe ghi nh$n theo ting si phit sinh trong nim, khdng bi trd vdi doanh thu hofit d^ng tii chinh.
2.21.T hu! thu nhfp doanh nghi^p
Chi phi thul TNDN hi^n hinh dupe xic djnh trfin co sd thu nh$p chju thul trong nim vi thu! suit thu! TNDN trong
nim tii chinh hi?n hinh.
2.22.Cic Mn li!n quan
Cic b^n dupe coi li l ien quan neu bin dd cd khi ning kilm soit ho$c c6 inh hudng ding k! dli vdi bn kia trong vi^c
ra quylt djnh v! cic chinh sich tii chinh vi ho^t d$ng. Cic bin liin quan ciia Cdng ty bao gom:
-Cic doanh nghip trpc tilp hay giin tilp qua m$t hoc nhieu trung gian, cd quyen kiem soit Cdrlg ty ho^c chju sp
kilm soit cua Cdng ty, ho$c ciing chung sp Idem soit vdi Cong ty, bao glm ci cdng ty m^, cdng ty con vi cdng ty
lin kit;
-Cic ci nhin trpc tilp ho$c giin tilp nim quyln bilu quylt cua Cdng ty mi cd inh hudng ding k! dli vdi Cdng ty,
nhung nhin sp quin ty chii chit cua Cdng ty, nhimg thinh vien mit thiet trong gia dinh ciia cic ci nhin niy;
-Cic doanh nghi^p do cic ci nhin neu trdn nim trpc ticp hoic giin tilp phin quan ttpng quyln bilu quylt ho$c cd inh
hudng ding k! tdi cic doanh nghi p niy.
10.000.000.000 10.000.000.000
Diutunginhan10.000.000.000 10.000.000.000
- TiSn gii c6 ki- h<m 6 thing til flgin 10.000.000.000 10.000.000.000
hing Ndng nghiip va Phdt tri&n N6ng
thin - Chi nhinh Trung tint Sii Gin vii
Hi suit i.lV J nim
Gii goc Gii trj ghi siGii gic Gii trj ghi si
86.629.727.510 49.423.523.554
T i ngiy 31/12/2016, cic khoin tutmg duang tiin li tiin glii c6 ky hpn tit 1 din 3 thing c6 gii trj 27.000.000.000 V ND
dupe gtii tgi cic ngin hing thuong tnai vdi lii suit tit 4,8%/nitn din 5,4%/nim.
4. CACK HOANDA UTtfTAlCHiNH
a) Diu tir nim gift din ngiy din hf n
31/12/201601/01/2016
Tiinmit1.171.038.685 1.401.703.970
T ien giiinginhing kiting l^hn58.458.688.825 31.921.819.584
Cickhointuongduongtiin27.000.000.000 16.100.000.000
V NDV ND
C Ong ty Ci phin T huic sit triing V l|t NamBio cio til chlnh h p obit
S 102 Nguyen Binh Chiiu, Phitimg Ba K ao, Qujn 1, TP H& Chi MinhNitn tii chinh kit thuc ngiy 31/12/201^
T rong viic xem x6t tumg mii quan hi cia cic bin lien qusn di phuc vv cho viic lip vi trinh biy Bio cio tii chinh hop
nhit, Cong ty chi tdi bin chit cua mii quan hi htm ii hlnh thiic phip ly cua cic quan hi dd.
3. Tl NvAcACK HOANTtrONGBiraNGTltN
81!
i
B
•I
i
•a
I
8
t
b
M u
s i
H
!!
I
I
I
a
I
ai
i^
^ i
g g
S 2
S.3.
ij
Hi*
•a
u
b) DU han
• Cickhointri trade ngudi bin khic
3.863.510.436 (10.560.000) 6.597.965.347
a)NgSnhtn
-BaL 6T hiAnhK im-- 3.5O0.0O0.0OO
-Cong Ty T NHH Thuong Mai V i K^671.658.504-149.440.060
Thu t V an Lto
-C6ng ty TNHH Sin xuAt Thuong mgi Co745.085.000
khi H^ng Chfiu
-CickhointritniOcnguOibinkhic2.446.766.932 (10.560.000) 2.948.525.287
V NDV NDV ND
DU phdngDuphbng
224.040.902175.569.593h) Phil thu cut khich hing li eic hn IK n quail
(X em thdnz tin chi tiet tip Thuyit minh 3 7)
t. TRA TRirOCCHONGlT lBAN
228.862373.617 241.918.666349
20.951.674.92!
21.456.623.660
13.778.490.138
5.981.646.148
4.887.354.870
3.226.396.666
3.711.550.794
3.885.574.017
3.751.924.585
1.258.874.120
3.442.580.624
2.700.508.900
2.900.100.378
149.985.366.528
16.228.142.788
20.508.523.999
12.168.072.276
5.981.646.148
4.887.351.584
4.239.313.856
4.184.163.956
912.013.000
4.224.861.465
10.478.868.671
2.627.791.271
4.412.784.990
3.150.649.530
134.858.190.083
a) Phil thu cia khich hing chl tiit theo khich hing c6 s4 do llhl
-C8ng ty TNHH Sin xult va T hltong mai T O Anh
-C Ong ty TNHH T huong mai NOng Phit
-Cdng ty V ipesco Cambo
-Doanh nghiep Tu nhan Ngoe Lpi
-HO kinh doanh T rlnX uin Mai
-HO kinh doanh L i V i Lang
-HO kinh doanh MinhT rl
-C Ong ty TNHH Duy Thanh
-H$ kinh doanh Pham Duy Duong
-HO kinh doanh V 5 Hoing Dung
-COng ty TNHH HebeiElen (Medusa)
-HO K inh doanh Nguyen Minh T huin,
-Cong ty TNHH Phil NOng
-Cickhoinphiithukhichhingkhic
5. phAithungAnhancCakhAchhAng
Bio cio til chlnh hpp obit
Nim tii chlnb ket thiic ngiy 31/12/2016
C8ng ty C* phin T hu^c sit triing V ljt Nam
So 102 Nguygn Dinh Chiu, Phubng Ba K ao, Qujn 1, TP H& Chi Minh
^
lit
8.971.176.272
408.806.614
2.462.017678
2.057.898.080
1.668.620.125
2.373.833.775
V ND
th ^ hi!
38.368.965.635
17.749.328.958
2.462.017.678
2.057.898.080
4.887.354.870
2.492.249.789
2.738.470.112
5.981.646.148
V ND
Giigic
01/01/2016
-
-
(26.598.000)
(26.598.000)
-
-
-
V ND
Dp phdng
865.561.592
865.561.592
9.051.821.019
1.093.595.670
46.535.500
1.934.896.243
1.989.376.628
726.684.299
10.000.000
249.845.898
3.000.886.781
V ND
Giitrj
01/01/2016
4.272.011.052
2.239.911.396
1.139.130.761
652.839.775
240.129.120
V ND
Gii tried
thithuhii
39.826J 87.077
19.415.338.089
2.278.261.521
2.057.898.080
4.887.351.584
2.492.249.789
2.713.641.866
5.981.646.148
V ND
Giigic
31/12/2016
-
-
(38.520.900)
(38.520.900)
-
V ND
Dp phdng
2.362.801.592
2.362.801.592
7.492.973.718
1.228.356.159
435.244.445
77.220.000
2.792.128.276
1.989.376.628
726.684.299
16.000.000
227.963.911
-
V ND
Giitri
31/12/2016
4 Cic khoin phii thu khic
4 Hi kinh doanh Nguyln Thf Ming Tuyin
4 Dai ly Hiing Duyin
4 Hi kinh doanh Trin X uin Mai
4 Doanh nghipp tu nhin Phic Til
Phu Chdu
4 Cing ty TNHH Thuang mpi vi dfch vp
+ Doanh nghiip tu nhin Ngpc Lpi
nhung khd cd khi ning thu hoi
qui han thanh toin hope chua qui han
- Ting gii trj cic khoin phii thu, cho vay
8. NtJ X A U
-Kycupcityquy
b) Dii hgn
- Phii thu khic
- Dp thu lai den gdi Ngan hing
- Ky cupc, ky quy
dug chua hoin chung td
- Phii thu Cin bp cong nhin viin din tarn
K iim toin Nhi nude)
2008 da diiu chinh lai theo Bien bin
trade nim 2008 da xd ly xda np (Bin
- Phii thu khich hang khd ddi phit sinh
ttdng coi tii sin gilt hi
- Phii thu Cong ty mua bin np chi phi
- Phii thu din cho vay tit quy xi h i hda
BHX H, BHY T , BHTN, thui TNCN
- Phii thu ngudi lao ddng ve K PCB,
- Phii thu vi ci tdc vi lpi nhuin dupe chia
a)Nginhan
7. phAithdkhAc
Bio cio til chlnh h p nhit
Nta tii chloh k t thic ngiy 31/12/2016
COng ty Ci phii. T huic lit tring V lt Nat
S6 102 Nguyjn Bilih Chi^u, Phudng Ba K ao, Qujn 1, TP H& Chi Millh
7J 87.541.848
70.880.000
-
665.900.000
36.997.000
373.636.364
1.388.700.000
4.666.667
49.630.000
1.615.313.635
3.181.818.182
V ND
01/01/2016
17.353.116.681
70.880.000
568.890.000
811.700.000
11.000.123.914
49.630.000
54.760.950
1.615.313.635
3.181.818.182
V ND
31/12/2016
(1): DAy 1A cAc chi phi khAo sAt dja hlnh, l|p BAo cAo diu tu, BAo cAo thiet ki co ab cho D\r in nhi mAy sin xuit N6ng
Dupe t i Huy?n Nghta Hung, T inh Nam Djnh. Hin d An dang chd cAp ph6p cua co quan c6 thim quy .
(2): Dp An L6 dot chit thA i t i NhA mAy Nong dupe Binh Duong, di thpc hin xong vA nghi^m thu co sb trong nim
2015, hin L 6 dit chit thAi dang cho Bp T A i Nguyen vA M6i trubng ph6 duy^t dl di vAo ho t dpng.
(3): Dp An diu tu mi rng vA cA i t^o NhA mAy Nong dupe Binh Duong do Chi nhA nh Cdng ty C phin Thu c sAt tr ng
V i^t Nam thpc hin. Dp An c6 T ing miic diu tu 14,4 ty d^ng vA dp kien hoAn thAnh trong Quy 1/2017.
+ NhA mAy sin xuit n6ng dupe t i Nam Djnh (1)
+ D\f ^n b5o v? m6i truing vi qu4n 1 chit tUi (\t> d^t chit thAi) (2)
+ lip dt nhi kinh s^n phot cit
+ Chi phi din bit gi& i phdng m^t bing ti Chi nhAnh 3
+ D An V alidamycin
+ Chi phi diu tu cA i t o X I nghi^p Binh T ri^u di s&n xuit thuic gia d\mg
+ Chi phi di din t?i K hu dit 242 K ha V ^n C An
+ D\r An diu tu md r$ng vA cAi t o nhA mAy nong dupe Binh Duong (3)
+ Chi phi diu tu phan mem ki toAn vA quAn ^ doanh nghi^p
+ H thong xit ly byi mui X uimg thuic h^t t i Phu BAi
+ C6ng trinh xAy dyng co bAn khac tai Chi nhAnh II
150.768.792.129 16.178.550.414) 183.957.630.587 (5.299.979.533)
10. CHIPHfxAY DV NGCOBANDdDANG
3.434.825.916-3.531.104.950
78.668.949.476(3.150.675:296)66.311.458.215 (3.842.148.684)
641.075.404-1.092.023.080
189.995.453-136.378.069
63.546.049.131(3.027.875.118)106.030.792.298 (1.457.830.849)
4.287.896.749-6.855.873.975
V ND
Dp ph6ng
V ND
GiAg^c
V ND
Dp phbng
V ND
GiA goc
-HAng mua dang di du ^ng
-NguySn liu, vft li$u
-C &ng cy, dpng cy
-Chi phi sAn xuit kinh doanh dd dang
-T hAnhphim
-HAng h6a
9. HANGT6NKHO
BiociotJ lchlnhhtrpnhSt
Ntotii chfahket thtic ngiy 31/12/2016
Cng ty Ci phln T huic lit (rung V ijt Nun
S& 102 Nguygn Binh Chiiu, Phit ig Ba K ao, Qu i 1, TP H Chi Mint
• -a
•5 3
ifit•11
i i !
1 si 11
Unit
5'ii
S 3
gj — -^
is
5 P Sg S3 c^f; p t 3 -;;
S S Si ^
4!
3.327.684.094 2.873.769.859
89.115.599
27.731.250
240.497.848
1.114.982.266
1.401.442.896
199.341.299
233.824.837
2.454.369.218
440.148.740
69.706.150
35.395.251
30.516.048
V ND
01/01/2016
17.293.100
217.536.135
38.492.849
125.000.000
74.143.028
V ND
31/12/2016
6 79.461.189
456.753.580
1.468.571.658
38.206.178
1.430.365.480
7.748.032.847
5.860.913.787
1.887.119.060
V ND
26.312.920
127.600.000
26.312.920
101.287.080
127.600.000
127.600.000
V ND
6.279.461.189
430.440.660
1.340.971.658
11.893.258
1.329.078.400
7.620.432.847
5.860.913.787
1.759.519.060
V ND
Chircmgtrlnh
phan mem
Quylns^^
dyng ddt
b) Dii h.n
-Cdng cy dyng cy ch phin b6
-Chi phi siia chira ldn ch^r phin bb
-T in thuS kho tri tnrdc
-Chi phi khio nghi^m vjk ding ky sin phim tyi Campuchia
-Chi phi tri tm6c dii h n khic
a) Ngin h n
-C flng c d^ng c ch& phfin b^
-Chi phi thue dat, thue kho chd phfin b
-Chi phi bio hiem
-Chi phi sua ch^^a chd phin b^
-Cong cu dung cy xuit diing
Nguytn gii
S6 du dau nim
-Mua trong nSm
S^dircuoinim
Gii trj hao m6n IQy ki
s6 dir dau nSm
^K hau hao trong nim
S6dvcu6inftm
Gii til cin lai
T ^i ngiy dau nim
Ti ngiy cubi nim
13. CHIPHfTRA TRlT C
12. TAlsANC6BINHV6HiNH
Bio cio til chfah h^^p nhit
Nimtii chinh kit thiic ngiy 31/12/2016
C flng ty Cb phin T huic sit trikng V ift Nun
S 102NguyInBinhChiu,PhufrngBaK ao,Qu$n 1, TP H& Chi Minh
t t
1 i
4 4
I
na 3
415- I
3 S
a s
I
S 3
S 3
i S
S S 8
5 I ^
3
3 S ^
S i
132.469.148.242
63.081.827.802
21.779.497.360
11.058.873.880
10.997.867.200
10.760.072.400
7.396.468.800
7.394.540.800
V ND
ndng trd n
Sdcdkhi
132.469.148.242
63.081.827.802
21.779.497.360
11.058.873.880
10.997.867.200
10.760.072.400
7.396.468.800
7.394.540.800
V ND
Gidtri
01/01/2016
94.848.986.282
55.949.224.160
20.390.040.000
3.474.948.000
6.511.680.000
6.502.560.000
2.020.534.122
V ND
nlngtranp
Sdcdkhi
94.848.986.282
55.949.224.160
20.390.040.000
3.474.948.000
6.511.680.000
6.502.560.000
2.020.534.122
V ND
Gi&tri
31/12/2016
- Phdi trd ede doi tupng khAc
- Cdng ty NongFeng AgroChcm
- Cdng ty J ingJ iang SinamY ang 1M&EX
- Cdng ty Hunan Haili Chemical
- C8ng ty TNHH Adama V it Nam
- CSngtyWuxiY angsm Chemical
- C6ngtyTNHH MTV Nh aV S Song
cung cip cd s dir l^n
Phii tri ngirjrt bin chi tiit thco nhi
(1)H^p ding tin dyng si 2000-LAV -201600765 ngiy 23/03/2016 bao glm cic dilu khoin chi tilt sau:
+ Myc dich vay: Bo sung vln luu d$ng phyc vy sin xult kinh doanh du e quy djnh cy thl trong Khl irtc nh n ny,
+ Thdi hyn vay: K hong qui 06 thing cho ting lin nh^n n^
+ L i suit cho vay: Ap dyng cho ting lln giii ngin, li lii suit cho vsy do Eximbank c6ng b c6 hi u lye tyi thdi dilm
giiingin;
+ Phutmg thurc bio dim: V ay khdng c6 tii sin dim bio;
+ S6 du np g6c tyi th ri di^n 31/12/2016 li 15.700.000.000 V ND vi 366.590 USD (tmmg duong 8.369.213.860 V NB).
(2)Hpp ding tin dyng a& 16.2110114/2016-HDTDHM/NHCT 900-V IPESCO ngiy 01/07/2016 bao gim cic dilu
khoin chi tilt sau:
+ Myc dich vay: B6 sung v^n luu d$ng;
+ T h i hyn vay: K hong qui 06 thing cho tfrng lln nh(b np;
+ Lii suit cho vay: Ap dyng lii suit thi n i c6 dieu chinh;
+ Phuong th c bio dim: V ay khdng c6 tii sin dim bio;
+ S du np goc tyi thdi dilm 31/12/2016 li 29.073.540.820 V ND.
ThSng tin chi tilt iitn qutn din cic khoin vay dii hyn:
(3)V ay ci nhin khdng c6 hpp d^ng
-• Myc dich vay: Phyc vy hoyt dpng sin xult kinh doanh;
+ Lii suit cho vay: 0%.
15. PHA 1T RA NClT^ BA N NGAN HAN
T hOng tin chl tilt li^n quin din cic khoin ^ay ngln by n:
Bio cio til chfnh hyp nhlt
Nimtiichinhkltthflcngiy 31/12/2016
Cdng ty d phln Thulc sit trhng V lft Nim
Si 102 Nguyen Binh Chilu, Phufrng Pa K ao, Qujn 1, TP H& Chi Minh
•ill I 111
-U -(•> -<S> -^^> - (U -(U "m
S 3 3 3 3 3 o
j2 {2 i5 |5 ^3
•s
it
n
•i-j
^
5?S3S3:S w->(S— i
h(^ a!'i
3^^^^
S s I
"8-
t-i
tl
I1
I1
i'moi
ISC
10.077.919.238
1.873.242.569
95.905.133
26.897.524
753.553.654
2.149.598.880
6.401.217.001
729.889
53.652.330
1.472.721.138
V ND
12.167.605.188
1.891.223.323
124.585.699
26.897.524
753.553.654
2.196.260.200
8.484.066.401
100.000.000
613.889
56.823.823
62.785.990
1.264.306.089
2.748.796
V ND
-Tii ain th a chfi giii quyftt
-K inh phi cfing doin
-Biohiemxahfii
-Bio hilm y tl
-Bio hiftm thftt nghi$p
-Nh^n k quy, k cu c ngftn h n
-Cft tfc, \gi nhuin phii tri
-Cickhoin phii tri phii nfipkhic
+ Phai tra Cong ty mua ban ru? tiin su d ng v$t tu giir h$
+ Phii tra chi phi bin king t$i ede caa king thu$c Chi nhdnh Hui
+ Cdc gup xS h$i cua Cdng ty
+ Phai tra khdc
(1) Chi phi h5 tr<? bin hing dupe trich tnrfic theo cic Bio cio tftng kftt chuong trinh hS tr bin hing hing thing vi
hftng qu do Phdng K inh doanh C6ng ty l|p vi T ftng Giim dftc C fing ty phfi duy^^t
18. PHAIT RA NGAN HAN KHA C
18.211.298.10616.173.929.697
7.395.064.0323.702.400.000
527.424.6831.399.055.678
26.133.786.82^21.275385.375
V NDV ND
-Chiphih5tr<7binhing(l)
-Chi phi tft chux; hfii nghi khich hing
-T richtruficchiphfphiitrikhic
17. CHI PHf PHAI TRAngANHN
Bio cao til chfnh ligrp nhftt
Nam tii chinh kftt thuc agay 31/12/2016
Cfing ty C ft phftn T huftc sit tr&ng V l^t Nam
Sft 102 Nguyen Binh Chieu, Phirfrng Da K ao, Qu|n 1, TP Hft CM Minh
511-a I i
i IJ
= -si
•3 l 5
-s |
I-a I -a
3 5
I 11
II= •
•a ^^'
I
i
5P1:1
is i
s S s
1
I ifij
1 111!
S
2 3
illS 2
j g1 3 "
i a
It
_
31.449.389.200
174.719.940.000
174.719.940.000
V ND
NSm2015
100%
20,34%
8,43%
20,23%
51,00%
%
19.568.633.600
34.968.957.120
244.607.920.000
69.887.980.000
174.719.940.000
V ND
Nim 2016
174.719.940.000
35.529.160.000
14.735.580.000
35.348.000.000
89.107.200.000
V ND
~ CS tim, Ipi nhufri ipm chia pen Ipi nhu n ndm nay
- Cd ttic, Ipi nhupn chia pin Ipi nku^ i ndm tnrtc
Ci the, Ipi nhuin di chia
- V6n gdp cuoi ndm
- V6n gdp giam trong ndm
- Von gdp tSng trong nSm
- VSn g6p d u nim
V indiutucuachOs^hlhi
c) Cic gi.o djph vi v8n vpi cic chu ,6 hUu vi phin phil ci tic, chla Ipi nhuin
100%
20,34%
8,43%
20,23%
51,00%
%
244.607.920.000
CaccSdongkhac 49.740.830.000
BiL SmT hiMai 20.629.810.000
6ng NguySn Die T huin 49.487.200.000
Tip doinHia chit V iet Nam 124.750.080.000
V ND
Tyl^DiunlmCu i n&m
b) Chi tiit vin diu tu cua chi s* hthi
(4) K hoin thui tmy thu n$p b sung tu phin thu nh$p khdng dupe hudng uu dii thui giai do n 2012 - 2013 theo Bidn
bin kiim tra ngiy 01/09/2016.
(3) C Sn cti theo Nghj quyit H$i d^ng quin trj s6 09/2016/NQ-T ST -HBQT vi vi^c t m ling co Hie 2016, C Ong ty dt
th\rc hi^n t m ung ci tiic cho cic c6 ddng t i ngiy ch t danh sich theo ty 1^ 8% vin diiu I^ mdi (tucmg ling mSi c^
47.773.470.647
350.750.000
500.000.000
34.968.957.120
4.787.151.081
4.777.741.631
2.388.870.815
V ND
34.378.569
24.969.119
9.409.450
V NB
47.739.092.078
350.750.000
500.000.000
34.943.988.000
4.777.741.631
4.777.741.631
2.388.870.815
V ND
T Sng
Th lao H$i d^ng Quin trj vi Ban Itiim soit
T hu mg H^i ^ong Quin trj vi hoin thinh ki ho^ch
Chi tri c tiic
T rich Quy K hen thircmg phiic \qi
Trich Quy Dau tu phit triln
T ri ch Quy D\f tr b6 sung V 6n di^u 1^
(1)Cin d theo Nghi quyit si 01-2016/NQ-T ST-BHBCB ciia Bci hoi ding ci ding ngiy 21/05/2016, C8ng ty di thpc
hi?n phit hinh vi niem yit bi sung 6.988.798 C6 phiiu tit nguin Quy dp trit bo sung V 6n diiu I^ vi Quy diu tu phit
triin, theo ty 1$ mi ci ddng hien huu tpi ngiy chit danh sich sd hftu 10 ci phiiu si dupe nh|n them 4 co phiiu.
(2)T heo Nghi quyit si 01-2016/NQ-T ST -BHBCB cOa Dpi h i d6ng ci dSng Cdng ty mp - CSng ty cS phln Thu c sit
triing V i|t Nam ngiy21/05/2016viTh6ngbiocuaHOid^ngThinhvi&iC6ngtycon-C6ngty T NHH Sin xuit N8ng
dupe V i sinh V iguato ngiy 22/03/2016, C6ng ty cdng b vi^c phin ph6i Ipi nhuin nihn 2015 nhu sau:
Cdng ty mp Cdng ty conT 6ng
Bio cio til chinh hpp nhit
Nfai til chinh tit IMc ngiy 31/12/2016
Cdng ty Ci phin Thuic sit triing V iet Nam
So 102 Nguyen Binh Chieu, Phudng Ba K ao, Qujn 1, TP Hi Chi Mint
431.984.530 355.142.661
26.465.631 55.011.157
386.138.499 300.131.504
19.380.400
V NDV ND
Nim2015
752.284.160
803.260.007.511
Nim2016
654.426.050
750.049.949.954
707.798.648.519 789.479.057.022
40.404.894.147 12.115.181.655
1.846.407.288 1.665.768.834
-Chiit khiu thuong tngi
-Giim gii hing bin
-Hing bin bjtriloi
Trong d6: Doanh thu dii vdi cic bin liin quan
(X etn thong tin chi hit tgi T huyit minh 37)
22. CAC K HOAN GlAM TRf DOANH IHU
Doanh thu bin hing
Doanh thu gia c3ng
Doanh thu cung dp dich vp
V NDV ND
1.349,62
22.804.555.136 86.260.162.122
8.959.497.187
77.300.664.935
V ND
01/01/2016
10.000
11.471.994
17.471.994
17.471.994
17.471.994
17.471.994
01/01/2016
2.388.870.815
20.415.684.321
V ND
31/12/2016
10.000
24.460.792
24.460.792
24.460.792
24.460.792
24.460.792
31/12/2016
Mia MyUSD
21. t6ngdoanhthubAnhAngvAcungcApdjchvv
20. cA CK HOANMV CNGOAlBANGCANBtllKtTOAN
Ngoi t cic loi
-Qujdiutuphittriin
-Quy khic thuic viu chd si hftu
50luong ci phiiu ding ky phit hinh
51lupng ci phiiu <li bin to cflng chung
-C6 phieu phd thdng
Si lupng oi phiiu dang luu hinb
^C6 phiiu phS thdng
Minh gia ci phiiu dang luu hinh (V ND):
sJCicquycisCSngty
d)Ciphiiu
Bio cio til chlnh hop nhit
Nim tti chinh kit thuc ngiy 31/12/2016
COng ty Ci phJ n Tbuic sit tritng V ift Nun
Si 102 Nguyin E inh Chiiu, Phubng Ba K no, Qujn 1, TP H CM Minh
134348.867.963
12.262.441.892
100.128.633.906
351.390.162
20.416.676.802
1.189.725.201
V ND
Nim2015
7.796.741.213
180.065.542
3.963.998.161
1.528.041.588
2.124.635.922
V ND
Nim2015
14.037.755.233
2.540.725.437
54.859.919
10.040.918.572
1.401.251.305
V ND
Nim2015
565.210.386.750
(4.198.647.986)
481.898.666
7.067.521.966
561.859.614.104
V ND
123.055.376.661
11.371.830.368
82.865.425.127
1.765.128.244
25.085.479.411
1.967.513.511
V ND
Nim2016
8.648.300.388
770.000
1.135.336.556
818.610.415
4.143.755.751
2.549.827.666
V ND
Nim2016
9.141.597.601
1.549.147
1.519.807.121
1.017.080.758
4.173.489.356
2.429.671.219
V ND
Nim 2016
510.580.815.392
878.570.881
236.657.973
25.013.831.217
484.451.755.321
V ND
Chi phi nguyen li^u, v t li^
Chi phi nhan cdng
Chi phi khiu hao tii sin c& djnh
Chi phi djch vy mua ngoii
Chi phi khic bftngti^n
26. CHIPHIbAnhA nG
Liitiinvay
Ch,ct khau thanh todn
LS chenh lch ty gid phdt sinh trong ndm
Lo chenh l^ch ty gid do dinh gii l i si du cu&i nim
Chi phi tii chinh khdc
25. CHIFHfTAlCHfNH
L X i tiin gui, tiin cho vay
Ci tiic, lgri nhun dirgrc chia
LSi chenh l^ch ty gid phdt sinh trong nim
Uibinhdngtrdchim
Boanh thu ho^t d$ng tdi chinh khic
24. DOANHTHUHO^TBONGTAlCHfNH
Gii vSn ciia thinh ph&m di bin
Gid v6n cua ho^t d^ng gia cdng
Gid v^n cila djch v dS cung cap
D\r ph6ng/hodn nh$p dv ph^ng gidm gii hing t n kho
23. GIA V6N HANG BAN
Bio cio til chlnh hyp nhlt
Nina tii chinh kel thuc ngdy 31/12/2016
C ftng ty Ch phin T huic sit tr^^ng V I t Nam
S6 102 Nguyln Dinh Chieu, Phudng Ba K ao, Quftn 1, TP H CM Minh
644.318.150
285.095.508
219.255.15990.989.518
870.053.841
54.284.442268.233.124
V NDV ND
X U ly cic chi phi nghi t cUu ton dpng khdng khi thi
Cickhoinbjphat
Chi phi lien quan dn b6i thudng vi h5 trp di dpi tgi s 242 K ha V an Cin
Chi phi khic
5.434.594.266
76.008.979
821.979.776
3.128.507.109
869.888.238
258.206.826
280.003.338
V ND
Nim2015
57.008.715.120
11.639.201.819
11.393.245.717
1.825.484.919
(71.384.578)
647.000.556
31.259.794.899
315.371.788
V ND
Nim2015
39.953.028.599
61.215.215
437.109.750
3.545.454.545
143.223.888
35.766.025.201
V ND
Nim2016
65.512.479.678
11.315.461.492
6.652.359.585
1.654.135.442
6.156.586.663
778.617.198
38.082.113.937
873.205.361
V ND
Nim 2016
(1) Ttong d6, thu nhip thujn tU bin d^u gii tii sin trSn dlt tji K hu dat s 240 K ha V ?n Cin, Phttpng Hi?p Binh Chinh,
Quin T hu DUc li 35.949.706.071 d^ng (bao gom thu nhgp tu nhupng bin 37.363.636.363 d6ng, gii tri con lei vi chi
phi nhppng bin tii sin li 1.413.930.292 d6ng) vi thu nhip thuin tU thanh ly, nhupng bin cic T ii sin c6 djnh khic li
(183.680.870) d^ng.
29. CHlPHiKHAC
Thu nhip tU nhupng bin, thanhly tii sin c6 djnh (1)
Bin vpt tu, phi li^u thu h i
T hu dich vp thu nghi^m miu
Tien boi thudng giii phdng m$t b ng
T iin b i thudng yi hj ttp di dpi tpi s6 242 K ha V sn Cin
X U ly chi phi khiu hao cua tii sin hinh thinh tU ngu6n kinh phi di khau hao hit
nhung chira giim ngudn
T hu nhap tit giim gii 16 hing mua nim 2015
Thunhppkhic
28. THUNHAPKHA C
Chi phi nguySn lifu, vjt lieu
Chi phi nhan cdng
Chi phi khau hao tii sin co djnh
Chi phi dp phdng/hoin nhlp dp phpng
T hu^, phi, vi Is phi
Chi phi djch vp mua ngoii
Chi phi khic blngtiin
27. CHIPHtQUANL^DOANHNGHI$P
Bio cio til chinh hpp nhit
Nim tti chinh kit thuc ngiy 31/12/2016
C Ong ty C5 phin T huic sit trhng V |ft Nam
S6 102 Nguyen Dinh Chi^u, Phppng Ba K ao. Qujn 1, TP H6 Chi Minh
GiigocDp ph6ngGii gocDpphing
T ii sin tii chinh V ND V NDV ND V ND
T iinvicickhointuongdpongtiin 86.629.727.510 -49.423.523.554
Phii thu khich hing, phii thu khic 238.718.148.927 (35.543.816.026)251.836.048.960 (29.397.789.363)
Cic khoin cho vay 10.000.000.000
Diu tu dii ht1.419.926.0911.419.926.091-_
336.767.802.528 (35.543.816.026)302.679.498.605 (29397.789.363)
33. CONGCV TAlCHlNH
Ciclogicingcptiichinhcua Cing ty bao gim:
Giittisikitoin
656.717.545.948 762.534.593.499
V NDV ND
Chi phi nguyin liitt, v*t li^u 441.068.645.875529.446.131.799
Chi phi nhin cing 90.221.318.34076.851.971.377
Chi phi khiu hao tii sin ci djnh 7.352.523.0746.912.429.486
Chiphidichvpmuangoii 93.955.790.997116.471.119.426
Chiphikhicbingtiin 24.119.267.66232.852.941.410
Cing ty chua ci dp tlnh orich Quy khen thuing, phic lpi trin Lpi nhu$n sau thui cho nim tii chinh kit thOc ngiy
31/12/2016.
(*) L it cp bin trin ci phiiu nim 2015 di dupe tilth toin lpi theo si lppng ci phiiu mil do inh htting cia nghiip vp
phit hinh 6.998.798 ci phiiu thpdng pong nim 2016.
32. CHI PHtsANX UATK INH DOANH THEO Y^UT6
L ilctr bin trin ciphiin
Chi phi thuiTNDNhlfn hinh 17.361.86031510.680.754.513
31. L AlCOBANTR*NC6PHl^C
V iic Unh toin Iii on bin trin ci phiiu c6 thi phin phii cho cic ci 60ng s hOu d phin phi thing cua C6ng ty dupe
thpc hiin dpa trin cic si li^u sou:
Nim 2016Nim 2015 ()
V NDV ND
LpinhuSnthuinsauthui . 77.590.310.86846.113.495.280
LpinhujnphinbochociphiouphSthdng 77.590.310.86846.113.495.280
Ciphiiu phi thing dang luu hinh blnhquin trong nim 24.460.79224.460.792
ChiphithuithunhSpdoanhnghiSphiinhinhtaiCingtyinc16.608.189.567 10.565.764.605
Chi phi thui thu nhip doanh nghiip hiin hinh tgi C6ng ty con753.670.748 114.989.908
Cing ty Ci phin Thuic • tiling V l^t NamBio cio til chlnh hpp nhit
Si 102 Nguyen Dinh Chiiu, Phuimg Ba K ao, Qujn 1, TP Hi Chi MinhNim ttti chinh kit thuc ngiy 31/12/2016
30. CfflPHlTHin6THUNH^PDOANHNGHI^PHI$NHANH
T ii sin tii chlnh vi np phii tri tii chlnh chira dup dinh gii Igi theo gii tri hpp ty tgi ngiy kit thuc nim tii chinh do
T hdng tir s6 210/2009/TT -BT C vi cic quy djnh htyn hinh yeu clu trinh biy Bio cio tii chinh vi thuylt minh thong tin
dii v6i c5ng eg tii chinh nhimg khdng dua ra cic hudng din rong ducmg cho vtyc dinh gii vi ghi nhn gii trj hpp ty
ciia cic tii sin tii chinh vi np phii tri tii chinh, ngogi trii cic khoin trich lp d\r phdng ng phii thu kh6 ddi vi dp
phdng giim gii cic khoin dlu tu chftng khoin dS dupe ndu chi tilt tgi cic Thuylt minh lidn quan.
Quin ty rui ro tii chinh
Rui ro tii chinh ciia Cong ty bao glm nii ro thj truing, rui ro tin dqng vi rui ro thanh khoin. CSng ty di xiy dpng h
thong kiem soit nhim dim bio su cin bing b mite hpp 1 gifta chi phi rui ro phit sinh vi chi phi quan ly rui ro. Ban
T 6ng Giim d^c Cdng ty c6 trich nhi^m theo doi quy t nh quan ly rui ro &k dim bio s\r cin bing hpp ly giua rui ro vi
kiem soit nii ro.
Kil ro thf trudng
Ho rt d^ng kinh doanh cia C6ng ty s chil y^u chju nii ro khi cd sp thay d^i vi gii, ty gii h6i doii vi Ui suit
Rili ro v gii :
Cong ty chju rui ro ve gii ciia cic cdng eg v6n phit sinh tir cic khoin dlu tu e phieu dii han do tinh khdng chic chin
ve gii tuong lai ciia el philu dlu tu. Cic khoin dlu tu cd phieu dii h^n dupe nim gift vdi mpc dich chi^n luge lau dii,
t i thdi diem kit thiic nim tii chinh Cdng ty chua cd kl hoach bin cic khoin dlu tu niy.
Riii ro vl ty gii hoi doii:
Cdng ty chju nii ro ve ty gii do gii trj hpp ^ ciia cic lulng tiln trong tuong lai ciia mdt cdng eg tii chinh si bien d^ng
theo nhung thay doi ciia ty gii ngogi t khi cic khoin vay, doanh thu vi chi phi ciia Cdng ty dupe thpc hi^n bing don vj
tien ty khic vdi ding V tyt Nam.
Rftirovlliisult:
Clng ty chju nii ro ve lai suit do gii trj hpp ty ciia cic Iulng tiln trong tuong lai ciia mdt cdng eg tii chinh sS biin
d^ng theo nhftng thay dii ciia ISi suit thj tnrdng khi Cdng ty cd phit sinh cic khoin tiln gili cd hoc khdng cd k han,
cic khoin vay vi np chju lai suit thi nii. Cdng ty quin ty nii ro lii suit bing cich phin tich tinh hinh c inh tranh trdn
thj trudng de cd dupe cic ISi suit cd lpi cho mgc dich ciia Cdng ty.
Rui ro tin dung
Rui ro tin dgng li rui ro mi mdt bin tham gia trong m$t cdng eg tii chinh ho|c hpp ding khdng cd khi ning thpc htyn
dupe nghla vg cua minh din den ton that ve tii chinh cho Cong ty. Cdng ty cd cic nii ro tin dgng tii hogt dpng sin xuit
kinh doanh <chu yeu doi vdi cic khoin phii thu khich hing) vi hogt dpng tii chinh (bao glm tien gfti ngin hing, cho
vay vi cic cdng eg tii chinh khic).
Np phii tri til chinh
V ay vi np
Phii tri ngudi bin, phii tri khic
Chi phi phii tri
206.999.190.005
21.275.385.375
142.547.067.480
43.176.737.150
V ND
01/01/2016
186.320.524.971
26.133.786.821
107.016.591.470
53.170.146.680
V ND
31/12/2016
Gi6 tri s6 k toln
C6ng ty C6 phin Thnc sil triinS V i^t NamBio cio til chlnh h(rp nhit
So 102 NguyenBinhChiiu, Phirimg BaK ao, Qu|n l.TPHS Chi MintN8m tai chhih k8t thuc ng^y 31/12/2016
V ND
500.000.000
V ND
500.000.000Bi tri cOng no phii tri no vay dii ban vi cOng no phii thu khich hing dii vdi
C OngtyTNHHPhuNOng
C Ong ty cho ring mdc d$ tip tning nil ro d6i v6i vice tri no li th p. C Ong ty cd khi ning thanh toin cic khoin no din
han td dOng tin til hoat ding kinh doanh vi tien thu tir cic tii sin tii chinh dio han.
34. TH6NG TIN B6 SUNG CHO CAC K HOAN MV C TRlNH BA Y THONG BAO CAO L OTJ CHUYtN
TltNT^
a) Cic glao d|cb khOng bing tlin inh hirOng din bio cio lun chuyln din tf trong ttnmg lai
- 206.999.190.005
- 43.176.737.150
- 142.547.067.480
- 21.275.385.375
- 186.320.524.971
V ND V ND
- 53.170.146.680
- 107.016.591.470
- 26.133.786.821
Trin 5 nim Cong
527.392.000
527.392.000
27392.000
V ND
27.392.000
Trin 1 nim
din 5 nim
206.471.798.005
42.649.345.150
142.547.067.480
21.275.385.375
186.293.132.971
V ND
53.142.754.680
107.016.591.470
26.133.786.821
Tirlnimh*
xu tg
T flngiy 01/01/2016
V ay vi no
Phii tri ngtriri bin, phii tri khic
Chi phi phii tri
T (i ngiy 31/12/2016
V ay vi no
Phii tri ngudi bin, phii tri khic
Chi phi phii tri
BUI ro thanh khoin
Riii ro thanh khoin li rui ro C6ng ty gip kh6 khin khi thpc hi^n cic nghla vp tii chinh do thiiu vin. Rili ro thanh khoin
cua C Ong ty chi yiu phit sinh tit viic cic tii sin tii chinh vi no phii tri tii chinh c6 cic thdi diim dio han khic nhau.
T hOi han thanh toin cda cic khoin no phii tri tii chlnh dpa nin cic khoin thanh toin dp kiin theo hop ddng (trin co
sd ding tiin cua cic khoin gdc) nhu sau:
49.423.523.554 - -49.423.523.554
221.572.698.005 865.561.592 -222.438.259.597
1.419.926.0911.419.926.091
270.996.221.559 865.561.592 1.419.926.091273.281.709.242
297.441.258.819 2.362.801.592 1.419.926.091 301.223.986.502
T(l ngiy 01/01/2016
T ien vi cic khoin tuong duong din
Phii thu khich hing, phii thu khic
Diutudirhan
1.419.926.091
10.000.000.000
203.174.332.901
86.629.727.510
V ND
C Ong
1.419.926.091
-
V ND
Tren5nim
-
2.362.801.592
.
V ND
din 5 nim
Trinl nim
_
10.000.000.000
200.811.531.309
86.629.727.510
V ND
xuing
TOlnimtr*
Biu hi dii han
Cic khoin cho vay
Phii thu khich hing, phii thu khic
T ien vi cic khoin tuong duong riin
T gi ngiy 31/12/2016
Bio cio tit chinh hop nhit
Nimtii chlnh kitthuc ngiy 31/12/2016
C Ong ty Ci phin Thuic sit trOng V i^t Nam
Si 102 Nguygn Blgh Chieu, Phudng Ba K ao, Qujn 1, TP Hi CM Minh
2.108.121.000
V ND
Nim2015
3.000.000.000
175.569.593
V ND
01/01/2016
1.707.973.000
V ND
Nim2016
-
224.040.902
V ND
31/12/2016
Cdng ty liin kit
Cdng ty liin kit
Mdiquanhi
27.801.446.400 16.039.296.000Cdngtyma
Cdng tyUin kit1.338.646.982217.638.000
Cdng ty hen kit 5.835.612.07557.650.245
Cdng ty liin doanh- 6.529.427.651
527.434.160
224.850.000
455.106.800
199.319.250
Cdng ty liin kit
Cdng ty lien kit
Mii quan hi
Thu nh|p ciia Ban Ting Giim die vi HDQT
Phil thu ngin hjn khich hlng
Cdng ty Cd phin Trtt mii - K hii trilng
Phii thu khic ngin han (T ien ci tic)
Cdng ty TNHH Mosfly V iit Nam Industries
Giao djch vdi dc bin liin quan khic nhu sau:
Doanh thu bin hlng vi cung cip djch vp
Cing ty Co phan T ttt mii - K htr tnlng
Cdng ty TNHH Mosfly V iit Nam Industriea
Lpl nhuin dtrpc chia
Cdng ty Ci phin T nt mii - K hii trdng
Cdng ty TNHH Mosfly V iit Nam Industriea
Cdng ty T NHH Mosfly V iit Nam
Phln phii Ipl nhuln
T}p doln Hda chit V iit Nam
Si du tai ngiy kit thOc k ki toin nim
Giao dtch phit ainh trong nim:
b)S tiin III vay thgc thu trong nim
Tiin thu to di vay theo khi tide thdng thudng
c)Si din di thpc tri gic vay trong nim
T iin tri npgic vay theo khi udcthdng thudng95.811.891.645 71.279.433.183
35.HHCNGSV K IpSPHAT SINHSAUNGAY KtrTHtlCNAMTAlCHiNH
K hdng c6 str ki^n trong yiu nlo xly ra aau ngly kit thtic nim tli chinh dii hii phli dupe diiu chlnh hay cdng bi trtn
Bio do tli chinh hop nhit nly.
36.bAocaobophAn
HoatdOngkitihdoanhchinhcilaCingtyllkinh doanh thuic bio v thpc vgt vi chi yiu diin m trln llnh thi V iit Nam
nin Cdng ty khing trinh biy Bio do bi phin theo llnh vpc kinh doanh vl khu vvtc dia 1^.
37.NGHI^PV V V AstiDtfvOlCA CBtNL ltNQCAN
Trong nim, Cdng ty cd dc giao djch phit sinh vi si do tai ngiy kit tb^c k ki toln nim vdi dc bin lin quan nhir sam
V NDV ND
105.805.301.175 82.066.446.213
Nim 201SNim2016
Bio do til chinh hppnhit
Nim tii chinh kit thucngiy 31/12/2016
Cdng ty CS phin T huic sit trdng V l{ t Nun
Si 102 Nguyin Dinh Chiiu, Phudng Da K ao, Qujn 1. TP Hi CM Mint
Nguyin Mlnh Tim
Think phi Hi Chi Mirth, ngiy 27 thing OS Mm 2017
NgirMlgpbliu
38. S6L I$USOSANH
Si li^u so sinh li si lieu tptn Bio cio tii chlnh hop niit cho nim tii chlnh kit thuc ngiy 31 thing 12 nim 2015 Hi
dupe C6ng ty TNHH Hing kiim toin AA SC kiim toin.
Bio cio til chlnh h(rp nhit
Nlm tii chlnh kit thiic ngiy 31/12/2016
Cing ty Ci phln T huic sit tring V l^t Nam
Si 102 Nguyen Blnh Chilu, Phudng Ba K an, Qujn 1. TP Ho Chi Mint