cÔng ty c ph n phÂn bÓn bÌnh i n -...
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CÔNG TY CỔ PHẦN PHÂN BÓN BÌNH ĐIỀN C12/21 QL1A, TânKiên, BìnhChánh ,Tp.HCM.
Tel: 8428 - 37560110 – 37561191 Fax: 8428 – 38770278
Email: [email protected]
Website: www.binhdien.com
Tp. HồChí Minh, Tháng4– 2018
BÁO CÁO TÀI CHÍNH HỢP NHẤT
QUÝ 1 NĂM 2018
CÔNG TY CỔ PHẦN
PHÂN BÓN BÌNH ĐIỀN
ONG TY Co PH4N PHAN BON BIN" I DIEN
MVC LVC
NOi dung Trang
Bang can Mai Ice toan hgp nhet tai ngay 31 thang 3 nam 2018 01 - 02
Kat qua hoat Mang kinh doanh hgp nhdt Qay 1 nam 2018 03
Báo cao km chuyen tian t hgp nhat den cuai Qay 1 nam 2018 04
Thuyet minh bac) can MI chinh hgp nhet den cuai Qay 1 nam 2018 05 — 28
CONG TY CO PHAN PHAN BOMB/NIL DIEM Dia chi: C12/21 quac l 1A. xa Tan Kien, Binh Chanis Tp. Ha Chi Minh BANG CAN DOI KE TO/IN HOP NH& Cho qug 1 kit Mc ngliy 31 iheing 03 nom 2018
BANG CAN DO! ICE TOAN HcIP NHAT Cho guf 1 het thin nay 31 thing 03 nant 2018
MA s6 TAI SAN ThuyAt minh SA Si 14 s6 dAu nam
1 2 3 4 5 100 A. TAI SAN NGAN HAN 3.047.225.340.230 3.000.838.960.506 110 I. TiAn ve cat khan Mang throng tiArt V.I 137.302.498.022 344.734.620.233 Ill I. Tian 106.302.498.022 303.734.620.233 112 2. CA° Ithoan tuong throng tiCn 31.000.000.000 41.000.000.000 120 II. Dan nr thi chinh ngin km V.2a 36.000.000.000 17.500.000.000 123 1. Dau tu nam gid din ngay ciao hen 36.000.000.000 17.500.000.000 130 III. Ciic khan phi' thu ngin hpo 804.117.516.992 499.228.125.398 131 1. Phai thu ngan hp dm khach hang V.3 730.793.666.551 456.871.750.759 132 2. Tra tank cho ngutii ban nth) han V.4 60.955.289.804 27.565.467.249 136 3. Phai thu ngan hp khan V.5.a 19.900.285.476 22.322.632.229 137 4. Dtt phang phai thu ngan han kh6 doi V.6 (7.531.724.839) (7.531.724.839) 140 IV. Haug On kho V.7 2.029.305.141.594 2.099.092.747.404 141 I. Hang thn Icho 2.029.305.141.594 2.099.092.747.404 142 2. Dv ',hang Warn via hang thn kho (*) - - 150 V. TM sin ngao hpu MSc 40.500.183.622 40.283.467.471 151 1, Chi phi tra tithe ngiin hen 1.752.935.382 2.215.696.247 152 2. Thu6 giet tri gia Wing dupe khau ha 23.094.111.031 21.269.762.116 153 3. Thu 6 va can khoan kale phai thu Nha mite 15.653.137.209 16.798.009.108 200 B. TAI SAN DAI HAN 829.892.782.774 840.012.456.902 210 I. Clic !Moan OM thu dtri km 7.411.502.545 8.670.363.545 216 1. Phai thu daft hp Ichac V.5.6 7.411.502.545 8.670363.545 220 II. TM sin 66 djuh 764.382.803.928 776.665.408.966 221 1. TM san c6 dinh httu hInh V.8 428.315.465.025 429.730.425.675 222 - Nguyen grld 738,462291594 718.744.457.199 223 - GM in hao man lay lig (310 /46.830.569) (289.014.031.524) 224 2. Tai san MS (lath [hue tai chtnh V.9 41.901.515.298 52.329.317.580 225 - Nguyen gin 64.378.791.180 76967.394.534 226 - Gni tri So triOn hly ki (22.477.275.882) (24.638.076954) 227 3. Thi gm c.6 dinh v6 hinh V.I0 294.165.823.605 294.605.665.711 228 - Nguyen gief 300.397.008175 300.397.008.275 229 - GO tri Iwo mon ID)) ket (6231.184.670) (5.791.342.564) 230 III. Hat Ong shit dent to - - 240 IV. TM shn dai (bog dhi hip 44.010.679.417 41.337.192.473 241 I. Chi ph! SXKD der dang dai km - - 242 I. Chi phi xay dung co ban dtr dung V.I1 44.010.679.417 41.337.192.473 250 V. Dan ttr thi chinh dai km V.2b 8.512.088.135 8.512.088.135 253 I. Dail to giSp min vho don vi khfic 11.661.918.871 11.661.918.871 254 2. Du pitting du to tai chInh dai Min (3.149.830.736) (3.149.830.736) 260 VI. Thi sin did hail khic 5.575.708.749 4.827.403.783 261 I. Chi phi tra tar& dai hart 4.928.722.936 3.396.841.195 263 2, Thiet bi, sit nr, pity tang thay the. dai hp - 724.759.881 269 3, Lot the thucmg mth V.I2 646.985.813 705.802.707 270 TONG CONG TAI SAN 3.877.118.123.004 3.840.851.417.408
sr
B4o cao nay ducic doc kin vdi Thayer! minh Boo cdo toe chlnh
Shed Itip Min Iona trwerng
TRAN NGQC HUNG TRAN TAN SON
CONG IT CO PlaN PHAN BON BINH DIEN Dia chi: C12/21 quoc 10 1A, sci Tan Kien, Binh flank Tp. Ha Chi Minh
BANG CAN DO! Kg WAN If9P NHAt iheo)
Cho quy 1 kit thew ngay 31 (hang 03 nom 2018
MA s6 NGUON VON Thuyet só Si kt Se dem nem
2 3 4 5 300 C. NQ PHA1 TRA 2.623.543.880.451 2.619.998.816.872 310 I. N9 ngari h9n 2.458.933.740.851 2.449.228.002.686 311 1. Rai era need ban ngan Min V.13 364.310.278.142 369.812.665.003 312 2. Ngviri mua f re hen Mink ngan Min V.14 8.309.143.181 20.899.637.897 313 3. Thue va clic khoan phai nap Nha nut V.15 122.185.596.711 134.371.545.565 314 4. Phai tee ngueii lao deng V.16 11.824.104.954 26.178.211.952 315 5. Chi phi phai tra ngan h9n V.17 27.552.260.868 66.979.208.649 319 6. Phai tra ngin Ihm khdc V.18 30.158.584.427 46.917.870.665 320 7. Vey va ng thue fai chInh ngan Min V.19.a 1.883.725.215.159 1.769.632.771.014 322 8. Quy khan thuitmg, phec lcd V.20 10.868.557.409 14.436.091.941 330 II. NT &Ai km 164.610.139.600 170.770.814.186 338 1. Vey va ng thue fai chfnh dai h9n V.19.6 164.610.139.600 170.770.814.186 400 D. VON CHU SC( Hal 1.253.574.242.553 1.220.852.600.536 410 I. V6n chi) s& hens V.21 1.253.574.242.553 1.220.852.600.536 411 1. V6n g6p dm eh* so hOu 571.679.930.000 571.679.930.000
411a - cd phieu pa thong ca qzmn bilu quyll 571.679.930.000 571.679.938000 412 2. Tbemg du von ca phtn - - 414 3. Vein Mule dm che so hfhi 15.050.059.200 15.050.059.200 418 4. Quy deli tu phat Men 122.111.329.093 122.111.329.093 420 5. Quy khdc thutc vein cht se, tau 11.927.892.981 11.927.892.981 421 6. L9i nhuan sau thee dm phAn phai 281.028.010.160 253.904.393.401
421a - LNST chum phdn phdi Hay ki den cud! Icytri&c 246904.393.401 91.266.602.079 4218 - LNST chua phan phdi kj, nay 34.123.616759 162.637 791.322 429 6. Lyi Ich et dOng !thong kiern mat 251.777.021.119 246.178.995.861 430 11. Nguon kinh phi vA quy Ithic - - 440 TONG CCING NGUON VON 3.877.118.123.004 3.840.851.417.408
Th Ha Chi Minh, may 27 Owing 4 Mm 2018
Bac Ma &roc doc kim v&i Thuyet minh Bdo tho tat chinh
2
ay 27 Mang 4 nrim 2018 g Giá D6c nit] tiring
N TAN SON
1, BINH DI PHAN co pHAN CONG TY)
•
ettayi
NgunrilYp bleu
THAN NGQC HUNG VAN NC
ONG TY Co PHAN PHAN BON BiNH DIEM ha chi: C12/21 acacia 1.1, xa Tan Kidn Binh Cheinh, Tp. Hi5 CH Minh Kit qua haat Ong kinh doanh hap nhch Cho qui, 1 ket ngay 31 sluing 03 r Om 2018
'CET QUA HOST HONG K1NH DOANH HOP NHAT
Qut I ham 2018
DVT. WD
NM sti
CHI TIEU Thigh minh
Quy 1 Lily la tir Mu nam
Nam nay Nam trirdrc Mm nay Mm trait 01 1. Doanh thu bin hang vi cung cip dich vy VI.! 1.357.344.174.915 1.187.353.857.362 1.357.344.174.915 1.187.353.857.362 02 2. Cdc Ithoan giarn tra• VI.2 15.662.844.673 14.720.851.926 15.662.844.673 14.720.851.926 10 3. Doanh thu than a ban hang vi cung cAp dich vy 1341.681.330.242 1.172.633.005.436 1341.681.330.242 1.172.633.005.436 11 4. GM von hang bin VI.3 1.168.937.338.031 1.000.308.169.976 1.168.937.338.031 1.000.308.169.976 20 5. L91 nhu5n g¢p a bin hang vi cung cap dick vy 172.743.992.211 172324.835.460 172.743.992.211 172324.835.460 21 6. Doan', thu hot (ging tai chinh VL4 891.342.858 1.125.235.597 891.342.858 1.125.235.597 22 7. Chi phi tai chinh VI.5 27.781.516.341 25.457.811.971 27.781.516.341 25.457.811.971 23 - Thong do: Chi phi 'di vay 27.511101.388 22.698.229.688 27.515.101.388 22.698.229.688 24 8. Phen Iiii/Iii trong Gong ty lien doanh lien ket - _ 25 9. Chi phi ban hang VI.6 68.084.500.182 45.026.364.801 68.084.500.182 45.026.364.801 26 10. Chi phi quail, doanh nghiep VI.7 26.427.279.928 22.559.811.769 26.427.279.928 22.559.811.769 30 11. L91 nhuin thuan tik hoot d0ng kWh doanh 51.342.038.618 80.406.082.517 51.342.038.618 80.406.082.517 31 12. Thu nhep khdc V1.8 547.757.667 541.123.592 547.757.667 541.123.592 32 13. Chi phf kluic VL9 132.714.661 438.461.926 132.714.661 438.461.926 40 14. L91 nhukri khac 415.043.006 102.661.666 415.043.006 102.661.666 50 IS. "ling byi nhuin ki togn trut thu 6 51.757.081.624 80.508.744.183 51.757.081.624 80.508.744.183 Si 16. Chi phi thue thu nhPp doanh nghiep hien hanh 9.866.460.855 14.795.184.198 9.866.460.855 14.795.184.198 52 17. Chi phi thu e thu nhPp doanh nghiep hodn lui I - - 60 18. L91 nbuYin sau thud thu nhip doanh nghiyp 41.890.620.769 65.713.559.985 41.890.620.769 65.713.559.985 61 19. Lot nhuen sau dine coa Ging ty me 34.123.616.759 57.010.725.158 34.123.616.759 57.010.725.158 62 20. Li nhuen sau [hue c8a ceb &mg Itheng kiem sok 7.767.004.010 £702834.82? 7.767.004.010 8.702.834.827 70 21. Lai co bin trin c8 phiin V1.10 549 917 549 917 71 22. Lai soy giant Wen co phi6u V1.11 549 917 549 917
Edo cap nay &Aar Bac kern vOiThuyit mirth Ban cdo tai chinh 448/ •he in•17'
h 27 thdng 4 nom 2018
Gil Oc
G&W TYCO PHAN PHAN BON BINH MEN Dia cht C12/21 qudc l IA x5 rdn ((jet,, Binh Chdnh, Tp. lid ChI Minh .840 CAO LUZ' CHUYEAt TIEN Tg H(2P MaT Cho qu9 I kit !Ink ngay 31 thdng 03 flan 2018
BAo cAo cu'u CHUYEN TIEN TS HVP NHAT (Theo phirang phip gián flap)
Cho out 1 lat thic ngiy 31 thing 03 am 2018
MA s6
Chi tieu Thuat minh
3 Thing au am 2018
3 Tang au am 2017
1 2 3 4 5 I. Lilt CHUYEN TIEN Tit HOAT KING KINK DOANH
01 1.141 nhudn trac thud 51.757.081.624 80.508.744.183 2. Diu chinh cho clic khan 46.749.396.718 39.448.101.166
02 - Khdu hao Di an co dinh 19411.840.079 17.790.269.334 03 - Cac Ithan du pang - - 04 -Lai, 16 chanh Lech ty gia heti dogi do danh gia lai - -
cac khan mac tidn te ca g6c ngogi te - - 05 - Lai, Id tir hoat dOng au tu (177.544.749) (1.040.397.856) 06 - Chi phi lai vay 27.515.101.388 22.698.229.688 07 - Cac khan didu chinh Ithac - 08 3.141 nhu0n tfr hoot dOng kinh doanh Rat thay di von Wu dOng 98.506.478.342 119.956.845.349 09 -Tang, giam cac khan phai thu (428.484.329.527) (127.068.406.489) 10 -Tang, giam hang gen Itho 69.787.605209 (441.528.919.215) 11 - Tang, giam cac khan phai tra (ithong ke Di vay phai ha, thue thu
aap phai n0p) 31.206.264.455 46.822.903.232
12 - Tang, giam chi phi tra trudc (1.010.303.983) 188.350.197 13 - Tang giam chang Ithoan kinh doanh 14 -Tien Di vay a tra (27.515.101.388) (22.698.229.688) 15 - Thue thu nap doanh nghiep dit an (19.575.685.710) (30.078.635.578) 16 - Tien thu Idiac til hoat dOng kinh doanh 324.000.000 750.000.000 17 - Tien chi khnc t0 hog dOng kinh doanh (10.477.642.532) (5.648.377.820) 20 Lieu chuyin fan (quasi 1k hog dang kinh doanh (287.238.714.534) (459.304.470.013)
II. LIA1 CHTIVEN TIEN Ti) HOST BONG ['Au TV. 21 1. Tien chi d6 mita sem, xay dung TSCD a cac a An dal ban Ichac (9.802.721.985) (32.506.742.338) 22 2. Tien thu tu thanh ly, nhuong ban TSCD a cac Di an dai han khac - 23 3. Tian chi cho vay, mua cac Ong co no cart don id Ichac (20.000.000.000) (4.000.000.000) 24 4. Tien thu an cho vay, ban lai vac Ong cu ror ca don Id khan 1.500.000.000 1.500.000.000 25 5. Tien chi au tu gap von vao don vj khfic - 26 6. Tien thu beg deu hi gep v6n vho don yi khan - - 27 7. Tian thu Di cho vay, CO the vg lqi nhutin apt chia 177.544.749 646.576.483 30 Lim chuyin iidiz ihuan 111- hoot gag (Mu I ir (28.125.177.236) (34360.165.855)
HI. LHI/ CHUAN TIEN it HOST DQNG Mkt CHINH 31 1. Tien thu tfr phat Milli c6 phieu, nhan v6n ap act cha a ha - - 32 2. Tien tra loi v6n gap cho an cha se/ au, mua loi CO phieu din
doanh nghiap da phat hanh - -
33 3. Tien vay ngan ban, dai lion nhan ducrc 1.080.119.870.739 1.097.489.548.216 34 4. Tien tra no gee vay (968.960.599.300) (872.522.105.901) 35 5. Tien tra no g6c thue a clanh (3.227.501.880) (3.905.360.348) 36 6. 0) inn, lot nhuars da tra cho chi) s6 au - (6.020.024.000) 40 Lieu chuyin tan ihutin 5i7 hog( dOng 141 chink 107.931.769.559 215.042.057.967 50 Ltru chuyin tien than trong ky (20+30+40) (207.432.122.211) (278.622.577.901) 60 Tido vii tang donna lien au nAm 344.734.620.233 393.311.149.877 61 Anh hang cea thay del tY/ gia ai doai quy di ngoai te - 70 Tion vh tang Hang gen cut' nlm A V.I 137.302.498.022 114.688.571.976
Ngirei lap hien
tofu ti
TRAN NGQC HUNG
TAN SUN
Bac cdo nay dwic doc ketn vdi thuyett minh &do cdo tai chinh
CONG TY C6 PHAN PHAN BON BIN!! DIEN Dia cht C12/21 Quire la IA. xä Tan Klan, huyan Binh Chanh, Tp. Ha Chi Minh BAO CAO T11 CHiNH (HQP NHAT) Cho Quy I nam 2018 ket tittle ngay 31 thing 3 nam 2018
BAN THUYET MINH BAO CAO TAI CHiNH (HOP NHAT) Cho giai don tir nay 01 thing 01 den ngtly 31 thing 03 aim 2018
Thuyet mirth nay la mat ba phan khding the tttch rbi và phi' dupe floc kern v&i Bao tho tai chinh (hop nhat) cho Qat 1 thin 2018 kat than ngay 31 thang 3 Mini 2018 oh C8ng ty Co phan Phan ban Binh Dien va 05 °Ong ty con (sau day goi la "Tap doan").
I. DAC DIEM HOAT HONG Hinh tht'rc sir hfru vein C8ng ty C phan Phan ban Binh Dien la Gong ty c6 phan.
Linh vvc kinh doanh Linh voc kinh doanh cüa Tap doan san xuAt, thuang mi.
Nginh nghe kinh doanh San xuAt, kinh doanh cdc loni phan ban va co, hat ca, vi sinh, vi luorng, the chat dieu hth tang truth% cho cay trAng, vat nuoi; Nghien ethi slut xuat cac loni phan b6n (Ichang san xuAt ti try str doanh nghiep); ICinh doanh xuAt nhap khan cac san pham plan ban, thng co, may Ming nghiep, ang cay trting va cac loni Ming san; Kinh doanh bat clang san, dja
Chu kY sin xut, kinh doanh [hang thtring Chu kt sari xuAt kin}, doanh thong thubng tha Tap doan Idiong qud 12 thing.
Dc diem hogt Ong cost TQp doin trong kt c6 inh Wing din Bio cio tài chfnh (hvp nhAD Li nhuAn sau thude thu nhap doanh nghiep caa Tap doan QuY 1 nam 2018 giant so vdri cang nam 2018 lion 36% do trong quY 1 nam 2018 Cling ty tang cac chi phf ban hang tang han 51%.
dc cling ty con duqc hop nhAt Tang se) ding ty con: 05 c8ng ty. SO uong cac cang ty con ducm hop nhat: 05 cong ty. ConE lv con bao
STT Ten eking ty Try sa chinh Hot dQng kinh doanh
chfnh
111Q von g6p
V It quyen bieu
guy&
Ty IQ lyi ich
Cang ty TNHH MTV The thao Birth Dien Long An
Khu cang nghiep Long Dinh-Long Cang, xa Long Dinh, huyen Can Dude, tinh Long
The thao; Quang cap
100% 100% 100%
An
Cling ty CP Binh Dien MeKong
LO A10.1, dubng D3, KCN Thanh Thanh Corm, Xa An Bea, huyen Trang Bang, Tinh Tay Ninh.
SX, TM phan bon
51% 51% 51%
Cong ty CP Binh Dien Lam Deng
Quac le 20, xa Hiq Thant', huyen Dile Thong, tinh Lam Hong
SX, TM phan ban
51% 51% 51%
Cong ty CF Binh Dien Quang Tri
L8 22 Khu thng nghiep Quart Ngang, huyen Gio Linh, tinh Qtuing Trj
SX, TM phan ben
51% 51% 51%
Cong ty CP Binh Than Ninh Binh
Khu pang nghiep Khanh Phu, xa Khanh Phu, huyen Yen Khanh, tinh Ninh Binh
SX, TM phan ban
51% 51% 51%
Ban huyet minh nay la mat ha !akin hpp than!, vaphai dace dpc claw yea Boo cdo tel chinh
5
CONG TV CO PHAN PHAN BON BINH DIM Dia chi: C12/21 Quoc la IA, xä Tdn Kie n, huyan Binh Chanh, Tp. nd Chi Minh BAO cÁo TAI CHINH (HOP nal') Cho Quy 1 nam 2018 ket thiie ngay 31 Mang 3 nam 2018 Ban thuyet minh Bin cao tii chink (tiep theo)
Den 4 true thudc kh6ng c6 ttr nich ph6p nhdn hqch loan phy thudc: Ten dun vi Dia chi NM may Phan ban Binh Dien Long Khu Cong nghiep Long Dinh, xa Long Dinh, huyen Can An Dirac, tinh Long An.
7. s6 luvng nhen vien Tai ngay k& that kY ke than Tap clan ct5 1.184 nhan vien, tni nay dau nam co 1.193 nhan vien.
II. NAM TM CHINE, EMN VT TIM Tt Se DUNG THONG Kt TOAN NAm tii chink Nam tai chinh cna Tap doan bat diu Us ngay 01 than 01 va ket thac vac) ngily 31 thang 12 hang nam.
Dan vi tin t sir dyng trong iE thin Don vi hen te sir dung trong ke Man la Deng Viet Nam (VND) do viec thu, chi cha yeu Huge thgc hien bang don vi tien te VND.
CHUAN MIX VA nit DO ICE TOAN AP DUNG Chan mvc vA che dQ lit toan áp dyng Kap cloan áp Ming he thOng Chuen mgc Kt toan và Che de Ke man doanh nghiep Viet Nam dirge ban hanh theo Thong tin8 200/2014/TT-BTC ngay 22 thang 12 nam 2014 va Th6ng tu 202/2014/TT-BTC ngay 22 thang 12 nam 2014 cling nhu can thong tu huong din thgc hien Chan raw Id toin caa BO Tai chInh trong viec lap Bao can tai chinh Qum nhat).
Tuyen b va viQc tuan thO chuin myt ice toAn va cut dQ lit tan Ban Tang Clam dee dam bao &I. Man thU yeu thu caa cac chuen mgc ke Man, Che do ke toan doanh nghiep Viet Nam dugc ban bath then Thong tir sO 200/2014/TT-BTC ngay 22 Mang 12 nam 2014 va Thong tu 202/2014/TT-BTC ngay 22 thong 12 nam 2014 Ming nhu mic theing tir hung d&i thgc hien Chit mgc Ke toiin ciia BO TM chinh trong viec lap Bao cao tái chinh (hgp that).
IV. CAC C1HNH SACH Kt TOAN AP DUNG I. Ca s&IAp Ban coo tai chbah (hop nhet)
Cac bao cao tai chinh (hgp nhat) bao gam cac ban dm tai chinh CiM Gang ty Inc vã COng ty con, Cac bao cao tãi chinh cua COng ty con ea dirge lap cho ding kS, tii chInh v6i COng ty mc, áp dung cac chinh sach ke toin theng nhat v6i cac chinh sach Ice teem cAa Cong ty mc. Cac bin Man dieu chinh da dugc thgc hien dei v6i bat k5/ chinh sach ke Wan flan c6 diem khan Met nham dam bao tinh nhat quail gitta cáo Cong ty con vã Cong ty mc.
Tett ca cau so du va cac giao dich nOi b0, ke ca nee khoan lai chua thgc hien phat sinh Us cac giao dich nOi b0 d dugc loni tit hoan man. Cac khoan 16 chua thgc hien dirge Ion' tit tren bao cao tai chinh (hop nhat), trir truang hop khang the thu he' chi phi. Lgi ich cUa ce dong thieu se the hien phan Icti nhuan hoac 16 va tai san thuan khang nam gni bed ck ce Hong dm Tap doan va duct trinh bay 6 muc rieng tren bao can kat qua kinh doanh (hem nhat) va bang can dei ke toan (hgp nhat). COng ty con duvc hgp nhat ke tir ngay COng ty mc ham quyen kiem soat và sa claim dirt hgp Mutt ke tit ngay Gang ty me Ichang can kiem sok COng ty con d6. Trong truang hgp COng ty mg khong can nam quyen kiem soat Cong ty con thl can ban can chinh (buy nhat) se bao gem Ca ket qua kinh doanh cim giai don thuec ky bao cao ma trong giai (loan do Cong ty mc van can nam quyan kiem sofa.
Bao cao tai chinh cart Cong ty con thut)c dOi trgng hp nhat kinh doanh dual sr hem sok chung dugc bao gem trong bao cao tAi chinh (hgp nhat) cita Tap doon theo phmmg phap Gong gia i sO ke Man.
Ban thuyit nanh nay la mat b0 phAn hap theinh va phai theca Mx cling van Bac coo the chinh 6
CONG TY C6 PHAN PHAN BON BINH DIEN Dia chi: C12/21 Qude M IA, xcl Tan Men, huyen Binh Chitral, Tp. Ha Chi Minh BAO CAO TAI C1HNH (HIP NHAT) Cho Quy 1 nam 2018 kat thac ngay 31 thang 3 nam 2018 Bin thuyet minh Ban do tid chink (tap theo)
Bao cdo tai chinh caa Cong ty con khan dirge hap Met vao ban cáo cu' a C8ng ty me theo phtrong phdp mua, theo de tai san va nct phai tra dune ghi nhan theo gift trj hgp 1 ti ngay hap nhat kinh doanh.
Tan va cdc khoin tiring throng tan Tan bao gem tien met, tien gM ngan hang kbang co kY ban va tan dang chuyen.
Can khoan Mang throng tien la cac khoan dan tu ngin Nut c6 thari han thu hei Fmk dao han khong qua 3 thang ketir ngay mua, de clang chuyen del thanh mart hang tan xac (kith cling nhir Ichong c6 nhieu rad to trong vik chuyen den thanh tin.
Clic giao dich bang ngoal te Cac giao dich phat sinh bang ngoai t dirge chuyen d6i thee t gia tai ngay phat sinh giao dich. SO du cac khoan mac Ben t c6 gem ngoui t ti ngay ket than IcY tai chfrih duvc qui dei theo t gia tai ngay nay.
Chenh tech t gia phat sinh trong ky t can giao chch bang ngoai t duct ghi nhan vao doanh thu hot dOng tài chinh hoc chi phi tai chinh. Chenh lech ty gia do denh gift 10 can khoan muc ties te c6 gen ngogi te tai ngay kat than Icy tai chinh sau khi In) trn chenh lech tang va chenh lech giam dirge ghi nhan VeD doanh thu haat dung tai chinh hoc chi phi tai chinh. TY gift sir clang a qui del can giao dich phk sinh bang ngoai a la ty gla giao djch thgc te ti thbi diem phat sinh giao dich. TY gid giao dich thgc ye d6i vol can giao dich bang ngorti t dirgc the dinh nhu sau: - 061 val ng phai thu: tY, gia mua cim ngan hang thtrong mi noi Tap doan chi dinh khach hang thanh
toan tai thbi diem giao dich phat sinh. - Doi vol ng phai tra: tY gid ban aka ngan hang thuong mai ncri Tap doan dg kien giao dich ti thbi
diem giao dich phat sinh.
- D61 vol cac giao dich mua sam tai san hoc can khoan chi phi doge thanh toan ngay bang ngoai te (khang qua can [Ai khoan phai tra): ty gia mua caa ngan hang thucrng mai ncri Tap dok thgc hian thanh toan.
Ti gia sft clang de darth gia Ii s6 du cac khoan mac tan a có gen ngoui t ti ngay 31 thang 3 nam 2018 clugc xac dinh theo nguyen tac sau: - DM yen ck khoan ngoai t gfti ngan hang: ty gia mua ngoai t dm Ngan hang ma Tap doan thubng
xuyen giao chat;
- D6i vai can khoan mac tien te c6 g6c ngoqi t dirge plan loai la tai san khdc: ty gid mua ngoai t dm Ngan hang ma Tap doan throng xuyen giao dich.
- 061 vol ck khoan mac tien te c6 g6c ngo0 te thrgc phan Iota la ng phai tra: ty gia ban ngoal t caa Ngan hang ma Tap doan thubng xuyen giao dich.
Cdc khodn dim tu tii chink Cdc khoan elau tie tuim girt din ngily ddo hp: Khoan dau tu dugc phan loai la !lam gift den ngay dao han !chi Tap doan co dinh va kha rang gift den ngay dim han. Can khoan cau tir Mini gift den ngay chic: hrm cila Tap doan la Mc khoan tan giri ngan hang c6 lcy han nam gift den ngay dao ban vol mac dich thu 1th hang ky. Can khoan dau tu nam gia den ngay dao hart dirge ghi nhan ban tau theo gia gem bao gam gia mua vã citc chi phi lien quan den giao dich mua cac khofin Mu tu. Sau khi nhen ban tau, cac khoan Mu tu nay duct ghi nhan theo gia trj c6 the thu hid. Thu nhap lai tn cac khoan Mu hr nem gift den ngay dao han sau ngay mua duce ghi nhan tren Bao cao St qua hog dang kinh doanh tan co sa di,r thu. Lai doge huilmg Marc khi Tap doan nam gift that ghi giant tar vao gift goo ti thbi diem mua.
Bon thwyM mini, y IC mai b0 phan hop MIS va pith! Marc doc ding voi Bao cao tai chin): 7
CONG TV CO PHAN PHAN BON BiNH BAN ma chi: 02/21 Qat& 43 IA, xa Tan a huyan Binh Cha nh, Tp. Ho Chi Minh BAD CÁO TAI CHINH (HOP NHAT) Cho Quy 1 nam 2018 ket thile ngay 31 thang 3 nam 2018 Ban thuyet minh Ban eio tli &hilt (tiep theo)
Khi c6 cac bang citing chic chan cho they mOt phin hoc Man be, khoan clan tu c6 the kheing thu hai (two va s6 Mn that dirge xac dinh mot cach ding tin nay thi tOn that &roc ghi nhan vao chi phi tAi chinh trong va giam tra tnrc tiep gia trj dAu nr.
Cdc khoan adu he vao cong cy von cia (tun vj kink Du tir vao cong cv vein cna don vi khac bao gem cac khan dau Pr cong ca von nhtmg Tap dean khong c6 quyen Itiem seat, dOng kiem sat hoc c6 anh huemg clang ke dOi voi ben &roc du ttr.
Cac khoan dau tu vao cong co vOn cue don vj Ichac Mtge ghi nhan ban du theo giá g6c, bao g6m giã mua hoc khoan g6p yen cOng can chi phi toe tip lien quan den hog dOng Si Pr. CO the vã nh4n caa can trverc lchi khoan dau tv dove mua &roc hach Man giam gia tri cUa chinh lchoan du to 66. CO tan va Ivi nhuan caa can Icy sau khi khoan dau tv doge mua dirge ghi nhAn dearth thu. CO tan &roc nhan bang co phieu chi throe theo dal sO Mang di phieu tang them, khong ghi nhan gia trj cO phieu nhan dirge. Dv phang ten that cho cac khan dan tu vao cong ca von caa don vi khac &roc trich lap nhv sau:
Del vdi khan Mu tv vao cO phieu niem yet hoc gia trj hop 19 khoan Mu tu door xac dinh tin Gay, viec lap do pheong dva tren gia trj thj twang caa ce phieu.
D6i v6i khoan du Pr Ichong the dinh dirge gia trj hop 19 MI thed diem It cao, viec lap do phong dupe thvc hien can a vao khoan 16 dm ben &roc ddu ttr v6i mix trich lp bang chenh lech giaa vim gap thvc t6 caa can ben tai don vj khan vi van cho ser hthi thvc c6 nhan vth ty 14 g6p vOn cüa Tap doan so vai teng s6 von g6p than th cua cac ben tai don vj lchac.
Tang, &am so do phang ten that du tv vao cong cv von dm don vj Ichac an phai trich 18p tai ngay kat than ky k tan throe ghi nhn vao chi phi tai chinh.
5. Cie khoin phai thu Cac khoan nq phai thu &roc trinh bay theo gift trj ghi se tr& di cac khoan dr phOng phai thu khd Jai.
Viec phan loai cac khoan phai thu la phai thu khach hang vi phai thu Ichac dirge thvc hen theo nguyen the sau:
Phil thu caa khach hang phan anh cac khan phai thu mang tinh chat thvcmg mg phat sinh Ut giao dich c6 tinh chit mua — ban giaa Tap doan vi nortri mua IA don vi dOc lap vdri Tap dean, bao genn ca cac khoan phai thu ye tien ban hang xuat khau ay thee cho don vj khan. Phai thu khan phan anh ac khoan phai thu kheing c6 tinh throng mai, khong lien quan den giao dich mua —
Dv phong phai thu Idth dbi dirge lap .cho tang khoan no phai thu kh6 ded can a vac) tutu no qua han cüa cac khoan no hoc dv kien mire ten that to the xay ra, eti the 'Mu sau:
DOi veii no phai thu qua han thanh toan: - 30% gia. trj 661 v6i khan no phai thu qua han ta. tren 6 thang den &raj 1 narn. - 50% gid trj 661 veri khoan no phai thu qua hp ta 1 nam den dual 2 nam. - 70% gia trj dOi vai khan ng phai thu qua han ta 2 am den dyed 3 nam. - 100% gia trj dOi veri khoan no phai thu qua hart tir 3 um trer len.
6. Hang Mn kho Hang thn kho dirge ghi nhan theo gia thip hem giaa gia g6c va gia hi than c6 the thirc hen dirge.
Gia gee hang ton kho &roc Vic djnh !Mix sau:
Ban thwyet mini, nay la mat ha phan hap !Binh va ph& Awe dac cling vat Bdo ado tat chtnh 8
•
CONG TV CO PHAN PHAN BON BiNH DIEM Dia chi: C12/2I Quac M IA, xii" Tan Keen, !liven Binh Chink Tp. TM Chi Minh BAD CAO TAI CHiNH (HOP NHAT) Cho Quy 1 nam 2018 kit Mac ngay 31 Mang 3 narn 2018 Ban thuyet minh BAo cáo thi child] (tiep theo)
Nguyen lieu, vat lieu, hang hda: bao gam chi phi mua va can chi phi lien quan tnrc flap khac phat sinh d c6 duvc hang tan kho a dja diem va trang thai hien Mi. Chi phi san goat king doanh do dang: chi bao gam chi phi nguyen vat lieu With. Thanh pham: bao gam chi phi nguyert vat lieu, nhan cong trgc trap vã chi phi san xuAt chung co lien quan two 'dap &roc phan b6 dva tren min de hog clang blob thverng.
Gia trj thutm ca the thvc hien dirge la gid ban Ink Milt dm hang tan kho trong san gnat, kinh doanh blob thtrang tit chi phi not tinh de hoan thanh vã chi phi mac tfnh can thiet cho viec tieu thv chimg.
Gia trj hang tan kho dtrgc tinh theo plummg phap gia blob quan gia guy& va dirge hach toan theo phoong phap ke khai thverng xuyen. Du phang giam gia hang tan kho dugc lap the ling mat hang tan kho to gid gem lon hcm gia trj thuan co the thvc hien Hugo. Tang, giam so du dy phong giam gid hang ton kho can phai trfch lap tai ngay ket than kY ke toan duct ghi nhan vao gid von hang ban.
Chi phi tri trink Chi phi tra throe bao gam cac chi phi thvc ta da phat sinh nhung to lien quan den ket qua hog [tong san xuat kinh doanh oda nhieu ke Man. Chi phi tra truck dm Tap doan bao gam cac chi phi saw
Cbng cy, dyng cy
Cac ceong nu, dung au da dim vao sa dung dugc phan be van chi phi theo phucmg phap dying thang vol then gian phan 66 khang qua 36 thang.
Chi phi saw chfin tal stin dint;
Chi phi sUa chaa tai san phat sinh met Ian to giá trj hin dirge phan 66 vao chi phi theo phucmg phap throng thing voi then gian phan be Ichang qua 36 thang.
Tiii sin ct dinh hem hinh Tâi san c6 dinh hat hinh dtrgc the hien theo nguyen gia tth hao mon lily ke. Nguyen gia tai san cO djnh hUn hinh bao gam toan be cac chi phi ma Tap doan phai be ra a c6 dtrgc tai san c6 (firth Unlit den then diem din tai san de vao trang thai sin sang sir dung. Cac chi phi phat sinh sau ghi nhan ban dau chi dupe ghi tang nguyen gia tai san c6 (huh neu cac chi phi nay chin chin lam tang Igi fch kinh te trong tecmg lai do sir dung tai san do. Cac chi phi phat sinh kheong th6a man dieu Men tren dirge ghi nhan la chi phi san xuât, kinh doanh tong ky.
Khi tai san cO dinh latu hinh dirge ban hay thanh 19, nguyen gia vã gia trj hao man lily ke dirge x6a sap valai, 18 phat sinh do thanh l Argo ghi nhan vao thu nhap hay chi phi trong Ict.
Tai san to (firth hat hinh doge 'chin ban theo phuong phap dyeing thing dkra ten then gian him dung vac tinh pha hgp theo Theng tir sa 45/2013/TT-BTC ngay 25 thang 4 nam 2013 cim Be TM chinh vã Thong tu sO 147/2016/TT-BTC ngay 13 thang 10 nam 2016 oda Be TM chinh sim d6i, 66 sung met se diet]. via Th8ng tv sa 45/2013/TT-BTC. S6 nam khan hao cUa cac loai tai san ca dinh hay hinh nhu saw
Log tai san ca dinh SO nam Nha cira, vat kien trim 05 — 30 May mem vã thiet bj 03 — 15 Phtrong tien van tai, truyen dn 06 — 08 Thiet bj, dung cu quan 19 03 —07
Ban thuyet minh nay la mOt phdn hpp tha h pht dug dp gI 3 do t"F, h 9
CONG TY CO PHAN PHAN BON BiNH DIEN Dia cht C12/21 Qudc 14 IA, xd Tan Klan, hayed Binh Chanh, Tp, HA Chi Minh BAO CAO TAI CHINH (MP NHAT) Cho Quy 1 nim 2018 ket than ngay 31 thang 3 nam 2018 Bin thigh minh Báo can tat chinh (tiep theo)
Tai sin time tai chinh Thue tai san dtroc phan loai la thue tai chinh neu phin 1Cm rUi ro va led fch gin lien voi quyen s& hau tai san thuOc v ngued di thue. Tai san c dinh thue tai chinh throe the hien theo nguyen gia trir hao moo lay ke. Nguyen gia a.; sari c6 dint' thue tai chinh la gid that) hen giaa giá hi hop 19 caa tai san thue tai thed diem khed du caa hop deng thua va gia tri hien tai cüa khoan thanh toan tin thud tOi thieu. T9 le chi& khan de tinh gia tri hien ti cüa khoan thanh loan tien thue tepi thieu cho viec thue tai san la lai suet niem dint' trong hop deng thue Mi san hoac lai suet ghi trong hop deng. Trong truang hop 'thong the xac dinh awe lai suet ngem ctinh trong hop deng thue thl sir dang lai suat tin vay tai thai diem khai diu viec thue tai san.
Tai san ce dinh thue tai chInh dace khau hao theo phacmg phap Ming thing doa tren thin gian him dung dot tinh. Se nam khen hao cUa cat loai tãi san c.6 dinh thue Mi chinh nhu sau:
Loai tai Ski thue S6 nam May mac thiet bi 07 — 10 Phuang tin van tai, truyen din 07
Tai sin c6 dinh vo birth TM san c6 dinh v8 hinh &rem the hien theo nguyen gia trir hao man lay ke.
Nguyen gia tai san có dinh v8 hinh bao gem toan be min chi phi ma Tap doan phai be ra de co duct tai sari cO dinh tinh den then diem dua tai san d6 vao trang thai san sang sir dung. Chi phi lien quan den tai san cb dinh vo birth phat sinh sau lchi ghi nhan ban diu chrqc ghi nhan la chi phi san xuat, kinh doanh trong ky tris kli cac chi phi nay gan Ilan vol met tai san có dinh ve firth Cu the va lam tang Icri ich lcinh te ft cac tai san nay.
Khi tai san ce dinh vo hinh ducm ban hay thanh 12, nguyen giá va gid frj hao mem ley ke dupe x6a s6 ve lai, 18 phat sinh do thanh 19 Huge ghi nhan yea thu nhap hay chi phi trong Ick. TM sari c6 dinh v6 hinh cüa Tap doan bao gem:
Quyàsfrd.ng ffãJ Quyen sir dung dat la toan be can chi phi thuc te Tap doom ea chi ra co lien quan true tiep tai T.' dung, ,bao gem: lien chi ra de c6 quyen S dunp del, chi phi cho den ba, giai phing mit bang, san lap mM bang, 10 phi fru& ba... Quyen sir dung dat duct khan hao theo phtrcmg phip dtremg thing theo thin gian giao dat ghi tren Glay chimg nhart quyen sir dung (tat, quyen sir dang dat khong xac dinh thai han không &roc tinh khau hao.
Chtning trinh phan MEM Chi phi lien quan den cac chuang trinh phan mem may firth khemg phai la met be phan gin ket vai phin cang c6 lien quan duce von hod. Nguyen gia cü phin mem may tinh la toan be cac chi phi ma Tap (loan da chi ra Bah den thed diem dim phan main vao sa dung.
S6 nam Loai tai san vo firth Phin mem 07 — 10
ChlpbIxâydyngcrbantwdang Chi phi xay dung co ban der clang phan anh,ctto chi phi lien quan two tiep den can tai san dang trong qua trinh xay clang, may mac thiet b dang lap dat de phuc va cho mac dich sari xuit, cho thue va quan 12 cling nhu chi phi lien quan den viec sin chfra tai sin c6 dinh dang thcc hien. Cac tai san nay dugc ghi nhan theo gid gOe va khong throe tinh khan hao.
Ban amyl, minh nay la mOt b() phan Imp thanh viz phdi &pc dpc cling voi Bdo cao tai chink 10
CONG TY CO PHAN PHAN BON BIN!! DIEN Dia chi: C12/2I Quk I IA. xiel Tan a huyOn Binh Chanh, Tp. 118 CM Minh BAO CAO TAI CHiNH MOP NHAD Cho Quji 1 tam 2018 ket thlic ngtly 31 titans 3 narn 2018 Bin thuyet minh Bin do Si chink theo)
Lcri the thtrang mai Cie tri lqi the throng mai lit gia iii phat sinh khi hap nit kink doanh, lqi S thuong mai Top dok phan be thong qua 10 narn.
Can khofin nq phai tra vi chi phi phii trii Car khoim nv phai tra va chi phi phai tra dtrqc ghi nhan cho se tien phai tra trong Mang lai lien quan den hang hea va dich vv da nhan dirge. Chi phi phai tra dirge ghi nhan dim tren cfic trac tinh hqp ly ye so tien phai tra. Viec phan loJ cao Ichok phai tra la phai tra ngueri ban, chi phi phai tra va phai tra khac dirge thvc hien theo nguyen tac saw
Phai trit ngveri ban phan kh cac khoan ;Mai tra mang tfnh chat thimmg mai phat sinh tU giao dich mua hang Um, Mch vv, Si san va ngued ban la don vj dee lap voi Tap doan, bao gem cã cac khoan phai tra khi nhap khan theng qua ngued !than ay thfic. Chi phf phai tra pit anh ck khoan phai tra cho hang h6a, dick vo da nhan dugc it ngviri ban hoc da cung cap cho nmseri mua nhtmg chin chi tra do chva c6 hda dan hoc chtra dU ha so, tAl lieu ke toan va cac khoan phai tra cho ngtrai lao Ong ye tien ltrcmg nghi phep, cac khoan chi phi san 'rat, kinh doanh phai trich tnrac. Phai tra khk phan anh cdc khoan phai tra khOng c6 tinh thuang nii, Ichang lien quan den giao dich mua, ban, cung cep hang h6a dich vv.
14. Yen cha sa• him Von gop cda chd hfru Ven gap cna dal sat' hfru dupe ghi nhan theo 56 yen thvc té da gap elk cac c6 Nam.
Than: du von co phim Thang dir vein ce plan dium ghi nhan theo se chenh tech gida gia phat hanh va menh gid ea phieu khi phat hanh Mn du, ?hat hanh ha sung, ch'enh lech gida gia tai phdt hanh va gia tri st} sach cint c6 phieu quy va.cau phan von dm Val phieu chuyen d6i khi dao hen. Chi phi trim tip lien quan den viec phat
Ina hanh sung co phieu va tai ph& hanh ca phieu quy dirge ghi giam thang du van c6 phan.
IS. Phan phtu hyi nhu4n Lqi nhuan sau thue thu nhap doanh nghiep dirge phan phoi cho cac c6 Ong sau khi da trfch lap the guy theo Diu 1 cna COng ty me va cac COng ty con cang nhv the qui dinh cüa phap luat va da dam Di hei Ong co Ong phe duyet.
Vic phan phei lqi Taman cho cac c6 d8ng dirge can nhk den cac khoan mac phi tien te nam trong nhuk sau thue chira phan phoi c6 the anh hukg den lueng tien va kha nang chi tra ce tirc nhv iai do danh gid IM Si san mang di gap yen, lai do danh gia lai cac khok mvc tian te, ck calm cv Si chfnh va cac khoan miic phi tian te khk.
CO uk dirge ghi nhan la ng phid tra Ida dirge Hai hi Ong ciS Ong phe duyet.
16. Ghi nh4n doanh thu va thu nh4p Doanh thu Mum nhan lchi C8ng ty c6 Itha nang nhan duce cac Igi fah kink te co the xac dinh Mum met each chac chan. Doanh thu dirge the dinh theo gia tri hop ly caa cac khoan da thu hoc se thu duqc sau khi Wit di cac khoan chi& khan throng mai, giam gid hang ban va hang ban bi tra
Dowd, thu ban hang hod: phdn ben thank pham va nguyin Iiuphân bon. Doanh thu ban hang boa ducm ghi nhan khi Ong then th6a man die dieu kien sau:
Ban thuyit minh nay in mOt 60 plgin hop thanh va Oat dw9r dpc cung voi Btho cdo tai chinh 11
CONG TY Cel PHAN PHAN BON BiNH HIEN Dia chr 02/21 Quer 10 la, xa Tan Klan, huyett Binh Chenh, Tp. Ha Chi Minh BAO CAO TAI CHINH MVP NHAT) Cho QuS, 1 narn 2018 kit thUc ngly 31 tiding 3 nam 2018 Bin thug& minh Ban cart tel chink Oleo theo)
Tdp doan da chuyen giao phan 16n riM ro va Igi ich gin lien vol quyan SO hOii san oilem hoc hang hoa cho ngirai mua. Tap doan khong con nim gift quyen quan 19 hang hoa nhir ngued set hilt hang hea hokic quyen kiem scat hang h6a. Doanh thu dirge xac djnh tuemg di chic chin. Tap doan da thu dirge hoc 0 thu dirge Egi fch kinh ta t* giao djch ban hang. Xac djnh dirge chi phi lien quan den giao djch ban hang.
Doanh thu cung cap djch va:
Doanh thu cüa giao djch cung cp djch vu dirge ghi nhan khi ket qua cüa giao djch 86 dirge the djnh met each thing tin nay. Twang hgp dich Ai dirge thkrc hien trong nhieu kt thi doanh thu dirqc ghi nhn trong kY dirge can c*vao kat qua pit c8ng viee d hoan thanh vac ngay kit than 1(9 ke toan. KM qua cUa giao dich cung cAp djch vu &tic the djnh khi thea man tat ca cac dieu kien sau:
Doanh thu dirge xae dint' Wong dei chic chin. Co kid ning thu duct Igi ich kinh te ft giao dick cung cAp djch vv dd. Xac dinh dupe phin Gong viec da hoan thanh vao ngay kM tithe ke toan. Xic djnh dirge chi phi phat sinh cho giao did vã chi phi de hoan thanh giao djch cung cap djch vu d6.
Doanh tint gia cling Doanh thu del ved how deng nhan gia cong vat tu, hang hoa ia sa tian gia cang thkrc te dirge huerng, Icheing bao gam gid trj vat tir, hang hod titian gia con&
Tidy' Idi Tien lai dirge ghi nhan tren ca ser den tich, dirge the OM tran sa du the tai Ichoan tien gut va la; suit thuc te Mug kt.
Co tfre va fri nhuan dupe chia C6 We va Igi nhuan dirge chia dirge ghi nhan khi Tap doan dirge quyan nhan et) tire hoc Igi nhutha Us viec g6p van. Ca tic dirge nhan bang ca phieu chi dirge theo Ani s6 lining ca phieu tang them, kheing ghi nhan gia tri cO phieu nhan dirge.
Clic khoin &int trir doanh thu Can khoan giam tnt doanh thu la the Ichoan dirge dieu chinh githn trit vao tang doanh thu trong ky bao gam can khoan chiet khan thirong mai/giam gia hang ban/hang ban bj tra lai.
Gii v6n hang bin Gid van hang ban la tang gid van caa hang h6a, chi phi tnrc nap caa khei hrgng djch vu da cung cap, chi phi khau hao ala bat (fang san cho thue, can chi phi khac dirge tinh vao gid van.
Chi phi thi chfnh Chi phi tai el-11'1h la nIning chi phi lien quan den hog clang tai chinh gam chi phi di vay yen, le chuyen nhugng chang khoan ngan han, chi phi giao dich ban chfrng khoan, du phong giarn gia cluing klwart kinh doanh, du pheing tan thAt dàu Pr vao don vi khac
Chi phi ben hkug va chi phi quart l doanh nghiOp Chi phi ban hang va chi phi quan 19 doanh nghiap la [can be cac chi phi ph& sinh din qua trinh ban san pham, hang Itha, cung eip djch vu IA the chi phi quan 19 chung dn. Tap doan.
Ban Muyit minh nay M mØ b0 phan hop thank va phai clitvc dpc citng veri Boo cdo sal chInh 12
CONG TY CO PHAN PE1AN BON BINH DIEN Dia chi: C12/2I Quic 10 IA, xd Tan Kien, huyin Binh Chdnh, Tp. ff8 Chi Minh BAO CAO TAI CHINN MVP NHAT) Cho Qu)/ 1 Min 2018 ket thee nay 31 thkg 3 nArn 2018 Ban thuyet min]) 1Tho can tài chfmh (tiep theo)
Chiphfdivay Chi phi di vay bao gam lai tien vay va the chi phi khan phat sinh lien quan trac tiep den the khoan vay.
Chi phi di vay dirge ghi iihan vao chi phi khi phat sinh. Truing hop chi phi di vay lien quan tnrc tiep den viec dau tu xay dung hoc san xuat tai san d& dang can ea met then gian du dai (tren 12 thang) de c6 the dtra van sir clang theo mac dich dinh trade hodc ban thi chi phi di vay nay dirge van hda. DOI vdi khoin vay rieng phac va vie° xay dtmg tai san cO dinh, b& deng san dau ttr, lai vay dirge von h6a kecá khi theri gian thy clang dudi 12 than. Cac khoan thu nhap pilaf sinh tir viec den tu tam th6i the khoan vay dirge ghi giam nguyen gid tai san c6 lien quan.
yen các khoan von vay chung trong do c6 sir clang cho mac dich dau tu thy damg hoc sat, xuAt tai san de dang thl chi phi di vay von h6a duct the dinh theo von h6a TIM veri chi phf lay Ice binh Tian gia quyen ph& sinh cho viec dau ttr xay dung ca ban hodc san xuat tai san Q6. Ti It yen h6a dugc tinh theo tY l lai suet birth quan gia quyen cUa cac khoan vay chua tra trong kt, ngoai ter the khoan vay rieng bit phac va cho mac dich lanh thanh met tai san ca the.
Thud thu nhtip doanh nghifp Chi phi thu e thu nhap doanh nghiep bao gem thue thu 'Map DIV hien Kith} va thue thu nhap DN hoan Lai.
Thu/thu nhep hien hanh Thue thu nhap hien hanh la khoan thue dirge Unit dun tren thu nhap Unit thue. Thu nhap tinh thue chenh lech so yea lqi nhuan Ice toan la do dieu chInh the khoan chenh lech tam thei giaa thue va Ice Man, cdc chi phi kh6ng ducm trir ding nhu dieu chinh cac khoan thu nhap kheng phai chju thue va the khoan le ducm chuyen.
Thue suit thue thu nhap doanh nghiep: 20%.
Thui thu nhep hotin lpi Thue thu nhap hoan 1i la khoan thue thu nhap doanh nghiep se phai nop hoax se dupe hoan lai do chenh lech tam thai giaa gid tri ghi sO coa tai san va no phai tra cho mac Bich 10 Bao cao tai chinh va ca set tinh thue thu nhap. Thue thu nhap hoan 1M phai tra dirge ghi nhan cho tat ca can khoan chenh Itch tom thin chiu thue. Tai san thue thu nhap hoan lai chi dirge ghi nhan khi chic chin trong tuang lai 0 c6 Igi rilman tinh thue de 86 clang nhang chenh Itch tam thei dirge lchau trir nay.
Gia tri ghi se ciia tai san thue thu nhap doanh nghiep holn 1a dirge Kern xet 1i vao ngay ket MUG IcY ke toan va se dirge ghi giam den mire dam bao chic chin ed du Igi nhuan tinh thue cho phep 19i ich cua met phan hoc toan be tai san thue thu nhap hoan lai dupe sir ding. Can tai san thue thu nhap cloud) nghiep hoan 131 chtraituge ghi nhan tnrerc day duoe xem tht 131 vao ngay ket than icy ke tok va dirge ghi nhan khi chac chin c6 du 19i nhudn tinh thue de c6 the sir clang cac tai san thue thu nhap hoan lai chua ghi nhan nay.
Tai sari thue thu nhap hoan 1M va thue thu nhap hoan lai phai tra dime xac dinh theo thue suit dv drill se 0 dung cho hst tat shit dirge thu hed hay ner phai tra dirge thanh Man dga tren can mac thue suit cd hieu Ice tai ngay ket [hoc Ict Ice than. Thue thu nhap hoan 131 dirge ghi nhan vao Bao can kat qua hoot deng kinh doanh va chi ghi tire tiep vao von chu sd hat !chi khoan thue d6 lien quan den ck khoan mac dirge ghi thing vao yen chi' str hen.
Tai situ thue thu nhap hoan 131 yang thue thu nhap hoan lai phai tra dirge be trir khi:
Bdn thloth mini; nay la mat ha phan hop (Ranh va phdi &or doe cüng vái Bdo cdo Lai chinh 13
CONG TY CO PHAN PHAN BON BIN!! DIEN Dia cht C12/21 Qv& 10 IA, xa Tan KIM huyen Binh Cheinh, Tp. He chi Minh BAO CAO TA! CHIN!! (HQP NHAT) Cho Qu9 1 nam 2018 ket tilde ngay 31 Mang 3 nam 2018 Ban thuyet 'Faith Ban cáo tai &lob tip theo)
Tap doan co quyen hop phap duqc bn trnt gian tai san thue thu nhap hien hanh vai thud thu nhap hien hanh phai nOp; va Cac tai san thue thu nhap hoan loi va time thu nhap hok lai phai tra nay lien quan den thue thu nhap doanh nghiep duoc quan I Uri cong met ca quan thue: - Din vol cling met don vi chju thue; hoc
Tap dok do dinh thanh than thue thu nhap hien hanh phai tra va tai san thue thu nhap hien hanh tren ca set thuan hop thu hei tai san (tang thin IAN viec thank tok no phai frit trong tang
tucmg lai khi cac khoan tong yen cia thue thu nhap holln lai phai tra hoc tai san thue thu nhap hoan lai throc thanla toan hoc thu hei.
Lai co. ban Ws lei suy gigun teen a phieu Lai co ban Ben co phieu dupe tinh bang each chia lqi tan hoax 18 sau thue phan be dm ce tong so ham cephiêu phe thong cita Tap doen sau khi trich lp quy khen thuong va phtic lqi cho se lucmg cO phieu dang lint hanh binh quart trong IcY.
Lai suy giarn ten ce phi& duce Bola bang each chia lei nhuan hop 18 sau thue phan ber cho c (tong see htnt ce phi& phe thong dm Tap doin sau khi trich lap quy khen thireng va phic lqi cho 56 Incmg c6 phieu dang luu hanh binh quan trong va se lityng binh quan coa c6 phieu pile thong se duoc phat hanh trong twang hop tett ca ck cli phieu phia thong tiem nang ce tác ging suy giarn deu dirge chuyen thanh ce phieu phi; thong.
Ben lien quan Cie ben &roe coi la lien quart neu met ben ce kha nang kiem sok hop co anh huemg dang Ice dlii vet ben kia trong viec ra quyet dinh can chlnh sach tài chfnh va hoat clang. Ck ben cung iluge xem la ben lien quan neu chug chili so kiem so& chung hay chit' anh hating clang ke chung.
Trong vie° xem xet mei quan h oda cac ben lien quan, ban chat cna mei quan he duet clui trtmg nhieu hon hinh thfrc phap ly.
Ban ea° theo I, phen Met be phan là met hqp phan co the xac dinh rieng biet ctla Cong ty tham gia vao viee cung 04p clic san phim hop dich Al lien quan (be phatt chia theo hot dOng kinh doanh), hoc cung cep san pham hop dich vg trong met mai trutmg kinh te co the (be phan chia theo khu voc dia la he phan nay chit' rack ro va thu dime loi fob khac bit vai cac b phan khan.
Mau bac) cao b0 phan ca ban dm COng ty la doa theo be phan chia theo khu vac dia 19.
V. THONG TIN BC/ SUNG CHO CAC KHO 'AN MIX TRINH BAY THONG BANG CAN DOI ICE TOAN (den vj tinh: VND)
1. Tien va the khan thong diming tien SO cue' Ick SO den thin
-TIM mat 3.272.992.781 9.696.511.911 - Tien gin i ngan hang khOng kt han 103.029.505.241 294.038.108.322 - Ck Ichoan Wang throng flee) 31.000.000.000 41.000.000.000 COng 137302.498.022 _ 344.734.620.233
Lra Ichruin rin oil co lcfr ken tpi cac ngan hang co that hpn duni 3 thang.
lkin finger minh nay là mat ber phan kip Wirth va phdi dux doc thng va Bac, cao sal chinh 14
CONG TY CO PHAN PHAN BON BIN!! MEN Da chi: C12/21 Os& 10 IA, xã Tan Klan, ;wen Binh Chanh, Tp. 110 Chi Minh BAO CAO TAI CHINH (HQP NE1AT) Cho Quy 1 nam 2018 ket than ngay 31 timing 3 narn 2018 Ban thuyet mini] Báo cao tai chinh Wen theo)
2. Diu ttr tai chinh
Can khoan Mutt tai chfnh cü C8ng ty bao gem dau tv n&m gie den ngay dao han va can khoan dau tu gap von vao dun vj khan. Th8ng tin ye can khoan dAu tu tai chfnh cüa C8ng ty nhu saw
2.a Diu tir nim gift an ugly deo Ilan
S4 milli k,
S6 din nam
Tien gai ce nam COng
Gia g4c Gil trj ghi sO Gia goc Gil WI ghi s6 han duel 1
36.000.000.000 36.000.000.000 17300.000.000 17.500.000.000 36.000.000.000 36.000.000.000 17.500.000.000 17.500.000.000
2.1a Diu tir gap von von Sc dan vi khac
Dan v1 throe din hr s6 au& at 58 diu nam
Gil gar Gil trj hop It Do plamg Gil gee Gil trj hqp ly Du non tong ty CO phan Du Ifeh Sal Gan — Deng HA (*)
11.661.918.871 8.512.088.135 (3.149.830.736) 11.661.918.871 8.512.088.135 (3.149.830.736)
gag 11.661.918.871 8.512.088.135 (3.149.830.736) 11.661.918.871 8.512.088.135 (3.149.830.736)
e) La khoan dau tu vao Cong ty CO phan Du 'jab Sal Gen — Bong HA Wang Cmg 1.164364 c6 phen, (chiem tY le 6,28% win dieu le) menh gia. 10.000 dAng/ce phan. Do phang cho khoan du Ur gap von vim dan vi khsic Tinh hinh Man deng dv phong cho cac khoan du Ur vào c8ng ty con thu sau:
3 thing nam 2018 Nam hark SO den nam
(3.149.830.736) (3.149.830.736) Hoan nhap dv phong sh cuOi nam (3.149.830.736)
(3.149.830.736)
3. Phai thu moan ban mia khach hang Cac khoan phai thu kith hang chi' yeu la phai thu thucmg mai mua ban phan b8n can loai.
Phut Mu the ben lien quart S6 cuOi kt S6 din Mtn
Ph& thu the kluich hang khdc 730.793.666.551 456.871.750.759 - C8ng ty TNHH TM DV Thai Son 13.755.510.610 25.734.142.040 - Ceng ty TNHH Yetak —Cambodia 106.181.846.734 62.075.420.301 - Ging ty TNHH MTV Phong Chau 19.900.513.356 23.787.833.356 - ang ty TNHH TMDV Phan b6n Then va 52.177.788.467 16.731.168.200 - ang ty TNHH TMDV Kim Ngoan 51.951.117.417 15.907.274.600 - Cac khach hang khan 486.826.889.967 312.635.912.262 COng 730.793.666.551 456.871.750.759
Ben Mayer minh nay la rieg b0 &in hap Mani, ya phai dwor cipc cling vei BOo coo tai chink 15
CONG TY CO PHAN PHAN BON BiNH DIEN Dia Chi: C12/21 Quec la IA, ad Tan Bien, huyen Binh Cheinh, Tp. Ha Chi Minh BAO CAO Tit CHINN (HQP NHAT) Cho Quy 1 narn 2018 ket thfic ngay 31 thing 3 nAm 2018 Ban thuyit mink Ban can tai chfuh (tiep theo)
4. Tra trudy cho ngwei ban ngin hn Cdc khoan tra trubc cho nmthi Mn cha yeu IA tit [mac cho the 18 hang nhap khan nguyen 1i8u dau vao.
SA cuOi 14 dAu nm Tra nuke cho the ben lien quan
Trd trut cho nye& ban khdc 60.955.289.804 27.565.467.249 - Cang ty TNHH Tu van [Au tu va Xay dung Viet Thanh 6.513.039.964 4.918.039.964 - Cong ty TNIET TM DV SX Cai Tan Kia 4.500.000.000 3.500.000.000 - TM fru& cho ngtrai Mn Ichac 49.942.249.840 19.147.427.285 Cang 60.955.289.804 27.565.467.249
5.
Phai thu ngin han vd ddi hn khic Phai thu ngin ban khic
Se CUOi ky Gib goe Du phong
SA du nam Gia g& Dir phong
Ph& Mu ti chkc, cd nhtin khtic 19 .900.285.476 22.322.632229 - Cac khoan tam Ung cna nhan vien 8 .732.736.269 - 4.247,035.767 - Cac khoan phai thu ngan Mtn khac 11 .167.549.207 18.075.596.462 COng 19.900.285.476 22.322.632.229
Phdi thu did ban khac SO cad 14 SO du nam
GI* a Ely piton Gia g6c Thy phong Phdi Mu the ben lien quan 3.737.502.545 - 3.73 7.502.545 - Tap doan Hoa chat Viet Nam 3.737.502.545 - 3.737.502.545 ICY cave, kfl guy 3.674.000.000 - 4.932.861.000 - Ceing ty TNITH MTV Cho thue 2.674.000.000 - 2,674.000.000
Tai chInh Ngan hang A Chau - COng ty TNHEI Cho Thue Tai - 1.258.861.000
Chinh Quec Te Viet Nam - Cac khoan kY nu, khac 1.000.000.000 1.000.000.000 COng 7.411.502.545 8.670.363.545
6. Dv pheng phdi thu ngin ban kh6 ddi
3 thang nam 2018 Nam Duet
SódAunam (7.531.724.839) (5.233.392.059)
Trich lap du pheng be sung (4.186.175.480)
Holm nhap du phdng 1.887.842.700 SO cad nam (7.531.724.839) (7.531.724.839)
Bon :buyer mink nay a mOt 60 ph& hop thank va ph& therm cbc ding vó i Boo coo tai chtnh 16
CONG TY CO PHAN PHAN BON BINH DIEN Dia chi: C12/21 Quic 1014, xä Tan Bien, huyen Binh Chdnh, Tp. 11B Chi Minh BA() CAO TAI CHiNH (icrP NHAT) Cho Qug 1 narn 2018 ket tittle ngay 31 thing 3 nam 2018 Bin thuyet mirth No cáo tai chinh (ti6p theo)
7. Hang ton kho S6 cu6i kjr SO du aim
Giti gee Du phOng
Giagk Du phew - Hang must Hang di cluOng - Nguyen lieu, It Here° - COng nu, dung cu - Chi phi san xuat kinh doanh
der dang - Thanh phAm(2) - Hang h6a ging
1.556.922.445.385 10.653.373.804 27.349.186.128
409.138.209.172 25.241.927.105
2.029.305.141.594
32.564.462.430 1.667.213.159.105
11.938.627.415 29.975.414.296
346.698.733.184 10.70/350.974
- 2.099.092.747.404
(')Nguyen lieu, vat lieu chit yeu Iànguyên lieu phOn b6n cac loat U-re, DAP, cao lanh,... (2) Thanh phem la phan bOn cac loai. Thi sin c6 Clinh him hinh Chi tiet tinh hinh tang giam tai san c chnh h&u hlnh xem Phu lye so 01. Thi shit c6 dinh thue thi chinh
Phircrng den vOn May mac thiet hi tãi, truyen dAn COng
Nguyen gia Se den Mira Két chuyen sang TSCD hau hlnh S6 cad kj,
Cid trj hao man So dau nam 1ChAu hao trong nam Ket chuyen sang TSCD hftu hinh SA emit Icjr Clé trj can Ini SO dku nam
SO cu6i nam
76.967.394.534 (12.588.603.354)
76.967.394.534 (12.588.603.354)
64.378.791.180 64.378.791.180
24.638.076.954 1.612.331.011
(3.773.132.083)
24.638.076.954 1.612.331.011
(3.773.132.083) 22.477.275.882
• 52.329.317.580 41.901.515.298
22.477.275.882
52.329.317.580
41.901.515.298
10. Tai sin Co dinh v6 hinh
Nguyen gia SO ClAu nam Mua trong nam Nhuqng ban trong nam SO cued nam
Gia trj hao mon SO dau nam Khan hao trong nam Nhaerng ban trong nam SO cuiii nam
Quyen sir dung dat Philo mem
ging
299.383.231.275 1.013.777.000 300.397.008.275
299.383.231.275 1.013.777.000 300.397.008.275
5.131.520.906 659.821.658 5.791.342.564
403.427.665 36.414.441 439.842.106
5.534.948.571 696.236.099 6.231.184.670
Ban thuyit minh nay la mipt bØph4n hpp thank va phai chtpc dpc cimgvdi BO° cdo tai chink 17
CONG TY CO PHAN PHAI. sl BON BIND DIEN Dia chi: C12/2I Quic 16 L4, xã Tan Kien huyen Binh Chanh, Tp. Na Chi Minh SAO CAO TAI CHINN (HcIP NHAT) Cho Qu5, I nem 2018 ket thee ngey 31 thank 3 nem 2018 Bin thuyet minh Bin cao tii chink (tip theo)
Gia trj con !pi
Quyen sir dyng date) Phiin mm COng
S6 deu nam 294.251.710.369 353.955.342 294.605.665.711
SO cad nim 293 848 282.704 317.540.901 294.165.823.605 Thong do: - Nguyen gici TSCD ye hinh khciu hao hit nhung yin can th dyng: 295.000.000 ding. - Gia tri can 10 cua mat si TSCD va• hinh ding di thi chip cac khoan vay la 13.746.235.979 ding.
("Quyin sir dyng dart act Tap doan gelm: - Khu deft tga lac tØ C12/2I Quic 10 IA, xel Tan Kan, huyen Binh Chalk Tp. Ha Chi Minh. TØ ngay
31 thang 3 nam 2018, COng ty chit-a dwoc cap gay cheing nhan quyen sir dung, hien COng ty thug mkt Nha note. 0i6 fri ddt &roc ghi nhan theo Quyit clink so 32/QD-BTC ngay 03101/2007 Cil0 Tat chink va Van ban sO 9402/BTC-QLCS ngay 12/8/2008 cart BO Tai chink ve,viec phe duyet plurcmg an nil), tang thi cac ca th nha dact cita Tap doan H6a chdt Viet Nam (Tong tong ty 116a chit Viet Nam tnac clay) toi Tp. HO Chi Minh.
- Quyin ste tang &ft sd T00080/QSDD/0401-LA Oa lac at xã Long Dinh, huyen Can Dw0c, Long An. - Quy,in sr dyng 31.829 m2 daft the (mot/hi:in ceic thOa del 720, 725, 723, 721; ta ban dO so 3) theo
Gierychimg nhan Quyen sir dyng cat 30 1267579 do UBND tinh Lam Ding cdp ngay 15/11/2014. Quyen sir dyng nay dd time chip cho Hop ding tin dyng sO 0040/TDN/I6LD nam 2016 (xem them tot Thuyit minh V.I8).
- Quyin sit; dung 5.200 m2 rich thue (thuOc phcin TK 2786 (thaa si 1,2); ter ban di si BD DC CS so' 2) theo GOT ch Ong nhan Quydn sir dyng tat so` AK 816767 do SO Tez1Nguyen va MOi truOng tinh Lam Ding cap ngay 22/4/2006 Quyin ste dyng nay dd thug chap cho Hop ding tin dyng so 0040/TDN/I6LD nam 2016 (xem them tot Thuyit minh V18).
- Quyin sir dyng 4000 m2 cat thue (thira so 1642; to ban do' sef 3) theo Gidy chOpg nhan Quyin see dyng, deft sa AK 816768 do SO Tat Nguyen „va MOi truting tinh Lam Ding cap ngety 22/4/2008. Quyen sir dyng nay da thui chip cho Hop clang tin dyng s6 0040/TON/16LD nam 2016 (xem them tot Thuyit minh VI S).
11. Chi phi xay thing ca bin d& dang
SO dim nam Chi phi phat
sink trona nam
Ket chuyen vho TSCD trong nam,
chuyin khac SO cui nam
Xfiy (twig ca bin d& dang 41.337.192.473 10.188.505.596 7.515.018.652 44.010.679.417
-Cáchngmyccüanhàmáy 24.486.431920 5.541.574.750 1078.611.600 28.949.397.070 Binh Diin toi HO Chi Minh, Long An
- Cac hong myc, khcic cüa nha may Binh EWn MeKong
4.332.445.060 392.540.000 4.724.985.060
- Ccic hang myc khcic ciect nha may Binh Diin Qucing Tri
2.398.134.000 1.100.009.000 3.190.717.000 307.426.000
- Cac hong muc klac cüa nha may Binh Dien Lam Dong
505.801.735 1.158.684.618 1.000.164.011 664.322.342
- Cele hong muc khac cña nha may Binh Dein Ninh Binh 9.614.377.758 1.995.697.228 2.245.526041 9.364.548.945
Cana 41.337.192.473 10.188.505.596 7.515.018.652 44.010.679.417
Ben thuyet mink nay là mot b phen hpp thank va phial dirge dee cing voi Boo cao tei chinh
18
364.310.278.142 94.246.533.273
7.944.000.000 35.012.658.000
227.107.086.869
369.812.665.003 83.764.277,098 57.010.015.570 21.330.596.200
207.707.776.135 364.310.278.142 369.812.665.003
CONG TY CO PHAN PHAN BON BiNH DIEN Dia chi: C12/21 Qude I IA, xd Tan Kik, huyen Binh Chanh, Fp, H Cld Minh BAO CAO TA! CHiNH MVP NHAT) Cho Qu9 1 nAm 2018 k6t thim ngay 31 [hang 3 nam 2018 Ban thuyet minh Bio can tAl chinh (at) theo)
Loi the Hwang mni
Gid tri loi the throng mni la gia tri phat sinh lchi hop nhat kinh doanh, Igi the throng mai ding ty phan 68 tong 10 nam. Lei the throng mai phat sinh tU viec Phan be trong mua cac c8ng ty con se deu nam nam S6 mull kj, - C6ng ty CP Binh Dien McKong 254.325.984 21.193.832 - Cong ty CP Birth Dien Quang Trj 451.476.723 37.623.062 ging 705.802.707 58.816.894
PhAi trã ngurri ban ngin hgn SO en& kk
S6 du ofim
233.132.152 413.853.661
646.985.813
Phdi Ira cdc nen lien quan Phdi In Sc nha cung cip khdc - ang ty TNHH TM DV Thai San - Cong ty TNHH Deu tu Tan ?hat - C8ng ty CP Vinacam - Cite nha cung cep khan gnu
14. Nguiri num tra tin truer ngin hgn SO cuOi Se du nam
TM Throe cat: Sc ben lien quan
TM tnrdc cda Sc khdch hang kink 20.899.637.897 - Iran Ngoc Ngliia 3.043.532.369 - ac ngueri mua tra tien truck ngan han khac 8.309.143.181 17.856.105.528 COng 8.309.143.181 20.899.637.897
15. Thue vi cfic khan phai n0p NU Huey
Thue GTGT hang noi dja Thue thu nhap doanh nghiep Thue thu nhap cá nhan Gia trj quyen sfr dung dat Phi, le phi, khohn phai nem khdc CQng
S6 eu6i kj,
SO du nam 356.959.771
16.067.092.868 2.254.711.040
114.687.620.655 1.005.161.231
134371.545.565
406.533.043 5.958.530.028
711.765.003 114.687.620.655
421.147.982
122.185.596.711
Thue gid tri gia tang Tap doan nOp thue gia trj gia tang theo phuang phap khan tar. Thui nhap khau Tap doan ke khai vi nOp theo thong bac cna Chi cc quan.
Thui thu nhdp doanh nghifp - Thue suat:
TOp doan phai nem thue thu nhap doanh nghiep cho cac khoan thu nhap tinh thue vai thue suet pith th8ng 20%.
Ban thuyit minh nig/ Id mOt b0 phan hcp thank Va phthi align dnc cling vai Boo can iht chinh 19
CONG TY CO PHAN PHAN BON BINH MEN Dia chi: C12/21 Quoc to 1A, xä Tan Keen, huOn Binh Chink Tp. Rd Oil Minh BAO CAO TAI CHINH (HOP NHAT) Cho Quy 1 nAm 2018 kOt tit ngay 31 thing 3 nam 2018 Ban thuyet minh Báo cáo tAi chInh (tip theo)
Cong ty CP Binh Dien Quang Tn huong thue suAt tru dai 17% trong 10 nam, nam 2017 la nam thit 6 dime htrOng thue suAt tru
- Mien, giam thu e thu nhap doanh nghiep:
Cong ty Cl' Binh Dien Quang trj giam 50% sit thue thu nhap doanh nghiep trong 4 nam, nam 2017 la Om thir 4 duce giant 50%.
Thu e thu nhap doanh nghiep ("TNDN") phai nep trong nam dtrqc dp tinh nhu saw
QI 2018 Ttng lqi nhuan ke toan huge thue
51.757.081.625
80.508.744.183 Thue thu nhap doanh nghiep phai nem
9.866.460.855
14.795.184.198 Tinig Thug thu nhOp doanh nghtOp phai nOp 41.890.620.770
65.713.559.985
16. Phil tra nguiri lao Ong La quy luemg con phai tra ngu6i lao (long.
Q1 2017
17. Chi phi phüi tril ngin hnn SO cuOi nam 56 ditu nám
- Chi phi phai tra ngan han
COng
18. Phai tra ngin hn khac
Phdi tra cdc ben lien quan - Tap Doan H6a Chat Viet Nam
27.552.260.868
27.552.260.868
SO cuOi kY
2.660.000.000 2.660.000.000
66.979.208.649
66.979.208.649
S6 du nam 2.660.000.000 2.660.000.000
Phal fro Sc don vi viz cd nhan kink - Can khoan phai tra ngan han khan
COng 19. Vay và nq thue tii chinh ngin Imo vh dai hnn I9a. Vay va nq thue [Ai chinh ngin hat]
SO cuai yarn
27.498.584.427 44.257.870.665
27.498.584.427 44.257.870.665
30.158.584.427 46.917.870.665
54 din nam se ee kbi nAng tri
Gia trj nq Chi trj S6 to MIA Ding tri
IW
Vay ngin ban pbAi tri cat tO chat vit cã nhan kbac
- NgAn hang TMCP A Chau — CN Binh Tay (9
- Ngan hang TMCP COng Thuemg Viet Nam-CN Tp. HCM(2)
- Ngan hang TMCP Buu Dien Lien Viet - CN TptIC1433
- Ngan hang TMCP Dau tu va Phat trien 'IN — CN Ham Ngt6(4)
- NgAn hang TMCP Deu tir va That hien 'IN — CN Ben Nghe(5)
- NgAn hang TMCP Ngoai
1.880.978.026.919 1.880.978.026,919 1.761.154.347.788 1.761.154.347.788 26.702.073.114 26.702.073.114 60.140.938.114 60.140.938.114
392.470.643.716 392.470.643.716 398.229.897.830 398.229.897.830
26.385.815.000 26.385.815.000 35.821.666.700 35.821.666.700
65.142.128.520 65.142.128.520 65.142.128.520 65.142.128.520
87.699.739.492 87.699.739.492 104.523.457.300 104.523457.300
390.525.563.723 390.525.563.723 403.867.954.280 403.867.954.280
Brin (kg& minh nay la mOt ba phdn hpp thanh va phai di:pc dpc ding vet Boo ato tai chinh 20
CONG TY CO PHAN PHAN EON BINH DIEN Dia chi: C12/21 Ode la IA, zd Tan Klan, Moen Binh Chant; Tp. Ha Chi Minh BAO CAO TAI CHIN!! (HQP NHAT) Cho QuY 1 nam 2018 ket thüc ngay 31 thang 3 nam 2018 Bin thuyet mirth Baia ciao tit thigh (tiep theo)
SO Mai nam S6 du uAm
Cia trj S6 co khii gang tra
nit Gig trj s6 co kha ming tra
nil thucmg ViAt Narn - CN Tp.HCM(6)
- Ngfin hang Nang nghiap va 32.340.996.000 32.340.996.000 32.340.996.000 32.340.996.000 Phat trier, Nang than Vitt Nam - CN PM Nhuanr)
- Ngan hang "(NM MTV 196.228.831.650 196.228.831.650 98.957.780.672 98.957.780.672 Shinhan Vi4t Nam(s)
- Ngan hang TMCP Ph& hien 42.738.886.248 42.738.886.248 25.257.854.209 25.257.854.209 Nha Tp.HCM (9)
- Ngtin hang TMCP Cons 153.186.182.700 153.186.182.700 139.605.309.158 139.605.309.158 Thucmg VN - CN Tay Sal GOn(1°)
- Ngan hang TMCP Ng* 78.469.809.554 78.469.809.554 78.569.722.093 78.569.722.093 Thuong VN - CN Tp.HCM(11)
- Ngan hang Nang NghiOp& 27.064.000.000 27.064.000.000 26.000.000.000 26.000.000.000 Ph& then Nang than VN - CN Quang Tri(12)
- Ngan hang TMCP C8ng 66.178.000.000 66.178.000.000 68.450.000.000 68.450.000.000 Thucmg Viet Nam - CN Quang Tri(13)
- Ngan hang TMCP Ging thuang VN - CN Ninh Bin 04)
295.845.357.202 295.845.357.202 224.246.642.912 224.246.642.912
Np Uwe tai chink din hop trA 2.747.188.240 /747.188.240 8.478.423.226 8,478.423.226
Chap 1.883.725.215.159 1.883.725.215.159 1.769.632.771.014 1.769.632.771.014
19b. Vey vit nq thue titi chfnh dii hqn
St culti S6 Attu nam
Gig trj SO co kha hang
tra nq Gig tri s6 co IchA nang
tra nit
Vey dai hie phii tra car itt, °hire va ca 'than khic 163.836.510.358 163.836.510.358 169.997.184.944 169.997.184.944 - Ngan hang TMCP Ding twang 18.959.400.000 18.959.400.000 16.596.604.000 16.596.604.000
VN - CN Tay sal Gore') -Ngan hang TMCP Ngoai thuong 33.585.587.253 33.585.587.253 33.585.587.253 33.585.587.253
VN - CN Tp.HCMC2) -Ngan hang TMCP Cling throng 111.291.523.105 111.291.523.105 119.814.993.691 119.814.993.691
VN - CN Ninh Blnh(3)
Ng thee thi chink 773.629.242 773.629.242 773.629.242 773.629.242 - Ging ty TNHH Cho thue tat
chinh Ngan hang A Chau (4) 773.629.242 773.629.242 773.629.242 773.629.242
Cane 164.610.139.600 164.610.139.600 170.770.814.186 170.770.814.186
Ban May/ 1 mink nay la mOt ba phan hqp than, va phai chrcic dgc cling voi Edo cdo tai chinh 21
CoNG TV CO PHAN PHAN BON BiNH HIEN Ena chi: C12/21 Quoc 16 IA, xã Thin Kiel+, huge++ Binh Chan Tp. 118 Chi Minh BAO CAO TAI CHINN (HOP NHAT) Cho Quy 1 nam 2018 kit Moe ngay 31 thing 3 nam 2018 Ban thuyet mirth Bay dm di chin!) (tiep theo)
Quy khen thirErng, phnc lei Tang do trich
lOp tir lqi nhuk, SO du niim tang kink Chi out trong
Quy lchen thuang, pilau Ii 14.436.091.941 7260000.000 10.827.534.532 COng 14.436.091.941 7.260.000.000 10 827 534.532
VAn chtli sir hilu Bdng Jai chili. biln Ong aia van chti s htlu Thong tin ve bin dOng caa von chi) sar hthi duqc trinh bay ey Phu lc sep 02 dinh kern.
CM tilt van gOp cda did sa hens S6 ea& ky
VOn a phOn thubng Tf If (%) - Tap doan Rea chAt Viet Nam 371.592.000.000 65,00 - Cac cep dong khan 200.087.930.000 35,00 COng 571.679.930.000 100,00
S 6 ttAu nAm Von eto phAn thming T l (%)
371.592.000.000 65,00
200.087.930.000 35,00
571.679.930.000 100,00
Tinh hinh gdp van dila le nhir mu:
Theo GiAy cluing nhOn ding kf doanh nghitp V6n diau l da Op Von dik I con phai gop
571.679.930.000 571.679.930.000 ging 571.679.930.000 571.679.930.000
Cdc giao dick vi von vdi the chn s6 haw vd plan phai a Ike, chia 10 nhu¢n Quf 1 nam nay Nam [rube
- Von Mu ttr cUa chi) sa hat + Von gap aun + Von g6p cuei 14. - CO tac, lqi nhuan da chi
216. Ca phi&
571.679.930.000 571.679.930.000
571.679.930.000 571.679.930.000
(130.873.551.002)
SO cuOi 14' 10.868.557.409 10.868.557.409
41
SO lupng c6 phieu dang Icy phat hanb SO luvrng c6 phieu cta phat hanh/ban ra cong chang - C phi& phis' thong - CO philu tru Bdi (Toni Ayr phein Toni lei Van
chth se+ het u) S6 luqng cO phieu dupe mua - Co philu pha thong - C phieu ddi SO Itremg co phieu dang km hanh - co' phieu pho thong - CO phieu itu ddi
Menh gia co phieu dang km Minh: 10.000/CP.
S6 eu6i kt St, dAu nam
57.167.993 57.167.993 57.167.993 57.167.993
57.167.993
57.167.993
57.167.993
57.167.993
Bon thuyit mink nay la ml b? phan hcip thank va phiii diegc dpc 22 g veri Belo Ma tai ch(nh
CONG TY CO PHAN PHAN BON BiN11 MEN DM chi: C12/21 Quic JO 1A, xd Tan Klan, huyen Binh Chanh, Tp. lid Chi Minh BAO CAO TA! CHIN!! (KW NHAT) Cho Q4 1 nàm2O18kétthOcngay31thang3nm2018 Ban thoyet mink Bao cáo tai chMh (tiep theo)
21e. Cdc quy cue doanh nghlep - Quy dAu tu phat trien dung de du ttr mo• Ong quy md kinh doanh hoc du tu chiau sau dm Tap
do an. - Qup khan thuec yen cht ser Intu dung de be sung von Hien I.
21f Pluln phal 10 nhufin
- Trong kp aing ty chi tam thim hien Inch qup khen thuang, ohne Icri tit lqi nhuan nam 2017:
Tam 'Erich qup khen thuang, phac lgi : 7.000.000.000 Trong Si tam Mich Er kit qua hotia dOng kinh doanh nom 2017 la
7.000.000.000
Phan ph& lcri nhuan nam 2017 se dirge thuc hien sau khi duqc Di hOi dong ch d6ng nam 2018 thdng qua.
22. CliC mye ngoai bang cfin did ic4 than Ngooi t eau loaf
SO cue' kit SO dAu Dollar my (USD) 146.262,52 1.381.960,80 F Euro (EUR) 61,80 61,80 A
VI. THONG TIN Bo SUNG CHO CAC KHOAN MK TRINH BAY THONG BAO CAO HET I
QUA HOST DQNG KINH DOANH (dun vj tinh: YND) Doanh thu ban hang vi cung dip dich vu
QO 1 2018 Qt4 1 2017 - Doanh thu ban thanh pharn, dich yid, khan 1.357.344.174.915 1.187.353.857.362 Cang 1.357344.174.915 1.187353.857.362
Cie khoitn giant trU Quj, 1 2018 Qu, 1 2017
- Chi& khan thuong mai, hang ban tra Ojng
15.662.844.673 14.720.851.926
15.662.844.673 14.720.851.926
Gia vein king bin
Qut 1_2018 - Gia v6n thanh phem, hang h6a, dich vu, khac 1.168.937.338.031 Cann 1.168.937.338.031
4. Doanh thu hoot ding thi chinh
Quf 1 2017 1.000.308.169.976 1.000.308.169.976
- Lai tin gui, chenh lech gia, khic Cijng
5. Chi phi tai chinh
- Chi phi la; vay, chenh lech tP gia, khac ging
Qut 1 2018 Qut 1 2017 891.342.858 1.125.235.597 891.342.858 1.125.235.597
Q4 1 2018 Qut 1 2017 27.781.516.341 25.457.811.971 27.781.516341 25.457.811.971
Ban threAt mirth nay la mdt 60 phan hpp thanh va phai tricot d9c cling val Boo crio àî chinh 23
CONG TY C6 PHAN PIIAN BON BINH 131BN Dia chi: C12/21 Qudc Ij IA, xa Tan Kik, lruyfn Binh Chin& Tp. HO Chi Minh BAO CAO TAI CHINH CHIP NHAT) Cho Qu9 1 dim 2018 kit thOc ngay 31 thing 3 nein 2018 Bin thuyet mirth Ban can tAi chinh (nip theo)
Chi phi ban hang Quy I 2018 Quy 1 2017
- Chi phi nhan vien, chi phi ban hang, khac 68.084.500.182 45.026.364.801 Cann 68.084.500.182 45.026.364,801
Chi phi quail 19 doenh nghi0 Quf 1 2018 Quf 1 2017
- Chi phi nhan vien, chi phi quan 19, khitc 26.427.279.928 22.559.811.769 COng 26.427.279.928 22.559.811.769
Thu nhip khan Quf 1 2018 Qu9 1 2017
- Thu nhap khac 547.757.667 541.123.592 Cann 547.757.667 541.123.592
Chi phi khic Quf 1 2018 Qu9 1 2017 3
- Chi phi khic 132.714.661 438.461.926 q COng 132.714.661 438.461.926 E
Lai co bin Iran c6 phiAu 11 Quf I 2018 QuY 1 2017
ii -....- Lgi nhuAn 1(6 man sau thud TNDN dm ce d8ng ctia cang ty my
34.123.616.759 57.010.725.158
Cac khoan dieu chinh tang, giam lqi nhuan ke toan de xac dinh lqi nhuCm phan be cho ca dang ser hut ce phieu ph .5 thong: - Trich cm, khen thuerng, phac lqi (1 (2.729.889.341) (4.560.858.013) Lai nhuan tinh lai ca ban teen co` phieu 52.449.867.145 31.393.727.418 se lacmg binh mien gia quyin cita c6 phieu Ole thong dang jut hanh trong k9 (CP)
57.167.993 57.167,993
Lai co bin teen cti phieu (dong/CP) 549 917 (9 guy- khan antang, phac 10 Nam mot &or tam trick 8% theo Lqi nhuan mu thug' curt co clang mkt cong ty mc trong nom nay.
II. LM suy giant Iran c6 phieu Quy 1 2018 Quf I 2017
Lqi nhunn ke Man sau thud TNDN Gila CO dang cna cang ty my
34.123.616.759 57.010.725.158
Cac khoan dieu chinh tang, giiun lai nhuan ke toan de xpc dinh !al nhuan phan be cho c6 citing so hair co phieu oho thong: - Trich guy' khen thming, phac lqi (n (2.729.889.341) (4.560.858.013) Lai nhuan tinh lai suy giam tren co phieu 31.393.727.418 52.449.867.145 SO laang birth quan gia quyen dm cO phieu oho thong dang lau hanh trong kt (CP)
57.167.993 57.167.993
Lai suy giAm Van d phieu (dtmg/CP) 549 917 (19 Qufr khen thteong, phac 10 Ham nay dupe tam Erich 8%, theo Lqi nhuan sau thui caa cO clang cita ming ty mc trong niim nay.
Ban May& minh nay M mat ha San hpp thanh va phat duac dpc ding vett Bac cal tat chinh 24
CONG TY CO PHAN PHAN BON BINH DIEN Dia chi: C12/21 Quoc la IA, xc7 Tan Kik, buten Binh Chanh, Tp. 11(i Chi Minh BAD CAO TA! CHINH (HP NHAT) Cho Qujf 1 nam 2018 kit thin ngay 31 thing 3 Om 2018 Bin thuyit mink Bin can fli chinh theo)
VII. NFIVNG THONG TIN ICHAC I. Nyt tam timg
Tai thai diem lap Bac) cao tai chinh (hop that) Ichong c6 yen tti nao cho they c6 the phat sinh lchoan nq tiem tang ma Tap doan c6 nghia vu phai thanh than.
2. Giao djch va sic thr vol cac ben lien quan Cac ben liOn quan yen Tap &Jan bao gam: cac thanh vien quan 19 cha chet, cac ca nhan c6 lien quan v6i Mc thanh vien quan I chit chat va cac ben lien quan khac.
Gino dick viz so die vdi the thdnh vien gain!, chi chit vir eat cd nhtin cd lien quan voi the thanh vien pan If chd chit (bao gdm the HOi ding pin tri, Ban kiln, sodt, Ban Ting Gidm chic viz Id twin truing) Thu nhap cüa cac thanh vien quan 1) chü chart:
Qu9 1_2018 Qu9 1_2017
Luang, thuemg va thu lao 877.968.750 1.025.480.625 Cana 877.968.750 1.025.480.625
Ciao djch vdi clic ben lien quan khic Clic ben lien quan kit& Val Cong ty gem: Tap doanfida chAt Vi8t Nam
A Moi quan he La ceng ty mg (chiam 65,00% An dieu la dm Cang ty CP Phan ban Binh Dien)
Nai dung slay dich: Qu9 l_nem nay Nam trut
Ging by CP Phan ban Binh Dian chia co tic 111.477.600.000
Can by CP Phan ban Binh Dian phai thu 3.737.502.545 3.737.502.545 khac (tai ngay 31/3/2018) (tai ngay 31/12/2017)
Cemg by CP Phan ban Binh Dien phai tra 2.660.000.000 2.660.000.000 khan UM ngay 31/3/2018) (tai ngay 31/12/2017)
3. Ban do ba phan - &fa cdo b phon the° linh vat kinh doanh
Hot dOng kinh doanh cna Tap doan cho yen kinh doanh phan bon.
- Bdo cdo Npinin theo khu vat dig If
Quj 1 ram 2018
Chi lieu Nei dja XuAt khAu Cang
Doanh thu thuk ve ban hang va cung cap djch vai 1.158.755.934.867 182.925.395.375 1.341.681.330.242
Gia von hang ban 1.013.711.506.314 155.225.831.717 1.168.937.338.031
1.4i nbuen get ve ban hang va cung cap dich vy 145.044.428.553 27.699.563.658 172.743.992.211
Ban &twit minis niry a mat qa phdn hop thanh va phdi dwpc dpc dingy& Boo cao chinh 25
Navin lip biiu
IRAN NGQC HUNG TRAN TAN SON
CONG TY CO PHAN PHAN BON BINH DIEN Dia chi: C12/2) Quic to IA, .ra Thu Ki6n, huyen Binh Chanh, Tp. Na Chi Minh BACI CAO TAI CHiNH (H(7P NHAT) Cho Qu)% 1 nAm 2018 het thee ngay 31 thang 3 dm 2018 Ban time minh Bin cio tai chinh (tiep theo)
Qufi 1 nom 2017
CM lieu Ni dja XuAt khAu CAng ). Doanh thu thuan ye ben
hang N ra cung cep dich vu 1.034.176.009.184 138.456.996.252 1.172.633.005.436
Gia yen hang ban 876.011.921.029 124.296.248.947 1.000308.169.976 Lqi nhuAn Op ve bin hang ga gung dp digh ny 158.164.088.155 14.160.747.305 172.324.835.460
4. Tai sin dam ban
Ted sdn the chip cho (tong khdc TM san dem bao: Di dam bac cho khoan vay, Tap doan da the chap hang ten kho, nha elm vat kien frac, quyen sir (king dat, may mac thiet N, phucmg nen vgt tai, tat san c6 dinh hfru hinh kbac (thuyet minh s6 V.I8a, V.I8b).
NhOn the chip MI An aia don vj khdc
Cong ty khemg c6 nhan tai san the chap if, the don vi kit. 4
Khi nang host ilOng lieu Mc Tai theri diem lap Bao cao tAi chfnh (hop nhat)Icheng c6 yeu t6 nao cho thay c6 the anh huong den kha nang hog (tang lien hic mkt Tp doh. Do vOy, Bao cao tat chfnh (hop nhat) cho nam tai chfnh ket Mac ngay 31 thang 3 nem 2018 dirge lap dga tren gia thiet Tap doan hoat clang kinh doanh lien Am.
Cic sq kiln phat sinh sau ngay kit thin ItY ki toin
Tp doan khong c6 cac sir kin nao khan phat sinh sau ngay ket thac ky ke togs, QuY 1 nam 2018 c6 anh hutmg trgng yeu hoc c6 the gay anh hu6ng treng yeu den hog dOng caa Tap doan va ket qua kinh doanh caa Tap dean trong cac IcY sau ngay ket thac Quy 1 nam 2018.
Tp. Ha Chi Mink ngay 27 thang 4 Tram 2018.
Ban thuyii minh nay/a mØ bO phOn hop thank va phoi ducm doc cling vat ado c6o ten chinh 26
THAN TAN SON
thin tinting Q
pHA PHAN
BINH c1 /25w, Te
Ong 4 nam 2018
IEN
CoNG TY CO PHciN PHAN BON BINH MEW
Phy lye si 1 Dia chi: C12/2I quelc I 14, nta Tan ((inn. Binh Chibilt Tp. Ha Chi Minh Ban Thuyit mink brio cao tai chink non nhch 81€0.1 Cho gig" I kit auk ngay 31 thong 03 rim 2018
LQC 1: OH MEET TANG GIAM TANG SAN COMM HUM MINH
CM Mu Ng/ an, v#t Min frac Maly mot, thief bi Plmcmg tin vitt Si, truyin dirt
Tata bi dyng cy quail 1#
TH sin to ding hay birth Mk Ting cOng
auyen gig ISO Mtn Ling S6 tin au am 457.822.460.664 206.328.711.656 38.637.272.088 4.366.733308 11.589.279.483 718,744.457.199 Tang tong tom 3.955.199.974 14.237.061.070 1.333.072 1.051.250.000 472.994.279 19.717.838.395
- Tang do mua mai 3.955.199.974 1.522.571.716 1.333.072 1.051250.000 472.994.279 7.003.349.041 - Tang de say chnig ca ban do dang - - -Tang at tai min Mu& ma ch1nh - - - - Tang khac 12.714.489.354 12.714.489354
Giant tong nam - - ThanhlY, nkrong ban - Diits chinh_giam
Si du cull :Am 461.777.660.638 220.565.772.726 38.638.605.160 5.417.981308 12.062.273.762 738.462.295.594 Trong do:
?BCD LM Idulu hao hit nhung win an set Aing 2.060.594.899 45.901.805.118 6092.462.014 1.395.365.539 55.450.227.570 11 Gia trj Imo man lay kk I S6 du diu :dim 140.132.971.291 121.779.807.056 21.377.444.299 3.119.070.902 2.604.737.976 289.014.031.524 2 trong nam 9.457.096.222 10.229.351.677 856.215.481 1.082.816.550 547.440.693 22.172.920.623 - Khdu ha., bong lo.) 9.457.096222 5.428.198.017 856.215.481 1.070.716.552 547.440.693 17.359.666965 - Tang khew 4.801.153.660 12.099.998 4.813.253.658
Giam trong nam - 1.040.121.578 - 1.040.121.578 - Thank Ifl nhuong ban - - - Gam Mac 1.040.121.578 - - 1.040.121.578
S6 du cuoi nim 149.590.067.513 2.009. 58.733 21.193.538.202 4.201.887.452 3.152.178.669 310.146.830.569 RI Gig trj yin hi I. Tgl !why IIIiu ram 317.689.489.373 84.548.904.600 17.259.827.789 1.247.662.406 8.984.541.507 429.730.421675 2. TO ngay cal nom 312.187.593.125 88.556.613.993 17.445.066.958 L216.095.856 8.910.095.093 428.315.465.025 Trong do: GO erf can loa caa Ma) dung ad la chap
12.789.264.669 2.995.571.367 4
15.964.746.913 stot„vomivadCB77
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Ban Moyer minh nay la mot bo phan h qi thanh va phai dam doe chng yeti Rao cao Mi chlnh hop nhoit
27 th 6ing 4 ream 2018 gOja dOc
Tp Chi Win
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CONG TI' CO P11,4IV PHAN. BON BiNff DIM
thy lye s3 2 Cl2/21 gide la IA, xa Tarn Kean, Binh Chah, Tp. HO Chi Minh Ban IMO, mink bea, ado an chink kg, Rh& thea1 Cho TO 1 kit zhic ngay 31 thimg 03 nom 2018
PHU LUC So 02: '111NE1 BINH TANG GUM VON CRC Set MX
Chi triu V6n diu ttr caa
chi sfr htru
Von Mac Ihu1c
(1)
ThOng du von ct phin
von HO s& him sun Qu1 dAu Iv phat Hien
Quy khic thu1c win chi sO barn
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chtra ohin oh6i
Ltd Rh cia c6 tong khong kiem
snit (2) COng
A 1 2 3 4 5 6 7 8 53 do du dam trtrfrc 571.679.930.000 464.878.130 93.116.915.050 10.525307541 224325.857.149 227339.881.672 1.127.652.769342 Tang Hong nim trade 15.050.059.200 44.044.473.243 1.402.585.440 276.973.777322 72383.185.227 409.554.080.432
- Ldi Irons nam 278973.777.322 72.083.185.227 349.056962.549 - Tiangven irons nam 15.050.059.200 - 15.050.059.200 - Thant& e vOn at phial 464.878. 130 464.878.130 - GM tri al sein thuivin tai conn v con - Bo stmg alp) &wan 43.579.595.113 1.402.585.440 44.982.180.553
Giim trong nfim fru& (464.878.130) (15.050.059.200) (247595341.070) (53.244.071.038) (316354.249.438) - Pha phei 10 nhegin (247.595.241.070) (53.244.071.038) (300.839.312.108) -Giant khac (464878.130) (15.050.059.200) - - (15.514.937.330)
S6 dig alai aim ti-mire, Otto nim nay 571.679.930.000 15.050.059.200 122.111329.093 11.922.892.981 253.904393401 246.178.995.861 1.220.852.600.536 Ting trong kt fly - 34.123.616.759 7.767.004.010 41.890.620.769
- Lai trong kp 34723.616759 7.767004.010 41.890.620769 - ad sung ar 10 nhuan . - B64 sung tie Th(mg du' v dn co phein - B6 sun g ter (766 dam tw p1;66 than k. Gum Iron - (7.000.000.000) (2368.978.752) (9.168.978.752) - Trich Qu p ddu nt phot !Nen - - Mich Qu 2 khcic thu6c vOr't z dui strew - T rich Q u 9 klien thatongphtic 69i R00000900) rznao.00mfrow - Giant kluic - (2168.978.752) (2.168.978.752) 7.54 du culti kvi nav 571.679.930.000 15.050.059.200 122.111.329.093 11.927.892.981 281.028.010.160 251.777.021.119 1.253.574.242553
Thuyit mink nay M m6t b ph& khang 11416th add vat Belo cáo ad chink hap nal 23