-.

'" z ~ ?? "CONG TY CO PHAN THUY SAN BAC LIEU. . .Bdo cdo tai chinh Qui 1 niim 2019, kit thtu: vao ngay 31 tluing 03 niim 2019.

C6NGTyc6PHANTHOYsANB~CUtU89, QL1A, Khorn 2, Phuong 1, Tx. Gia Rai, B~c Lieu

Bao cao tai chinhCho nam tai chinh Qui I - 20 19, k~t thuc vao ngay 31103/2019

Ml)C Ll)C

Nc?idung Trang

BAo cko .CUA BAN GIAM DOC 1 - 3

BAo cAo TAl CHiNH QUY 112019

- Bang can ct6i k~ toan

- Baa cao k~t qua hoat dong kinh doanh

- Baa cao luu chuyen tiSn t~- Ban thuyet minh baa cao tai chinh

4-7

8-9~

10 - 11 ....12 - 42 1

~

- . ,CONG TY CO PRAN THiJY SAN B~C LIEU89, QLlA, Kh6m 2, Phuong 1, Tx. Gia Rai, B

- . ,CONG TY co PHAN THUY SAN B~C LIEU . Bao cao tal chinh89, QUA, Kh6m 2, PhuOng 1, Tx. Gia Rai, B

- . ~CONG TY CO PHAN THirY SAN B~C LIEU89, QLlA, Khorn 2, Phuong 1, Tx. Ghi Rai, B

CONG TY co PHAN THUY SAN B~C LIEU89, QL1A, Kh6m 2, Phuong 1, Tx. Gia Rai, B~c Lieu

Bao cao tai chinhCho nam tai chinh Qui 1 - 2019, k€t thuc vao ngay 31103/2019

BANG CAN DOl KE ToANTfJi ngay 31 thdng 03 niim 2019

Chi tieu

TA.IsAN

A. TA.I sAN NGAN ~

I. Ti~n va cae khoan tUO'DgdUO'Dgti~n1. Ti~n2. Cac khoan nrong dirong ti~n

II. Diu tu tai chinh ngin han1. D~u nr ngan han2. Dir phong giam gia d~u nr' ng~n han (*)3. D~u nr nam gift dSn ngay dao han

ill. Cac khoan phai thu ngin han1. Phai thu ng~n han cua khach hang2. Tra tnroc cho ngiroi ban ngan' han3. Phai thu ne)ibe)ngan han4. Phai thu theo tiSn de)kS hoach hQ'Pd6ng xay dung'i. Phai thu v~ cho yay ngan han6. Phai thu ngk han khac7. Du phong cac khoan phai thu ngan han kh6 doi (*)8. Tai san thiSu cho xu lyIV. Hang tan kho1. Hang t6n kho2. Du phong giam gia hang t~n kho (*)

v. Tai san ngin han khac1. Chi phi tra tnroc ngan han2. ThuS GTGT diroc khftu trirJ. ThuS va cac khoan phai thu nha mroc4. Giao dich mua lai trai phieu Chinh phu5. Tai san ng~n han khac

B.TA.IsANDA.I~I. Cac khoan phai thu dai han1. Phai thu dai han cua khach hang2. Tra tnroc cho ngiroi ban dai han3. V6n kinh doanh (; don vi true thuoc4. Phai thu ne)ibe)dai han'. Phai thu v~ cho yay dai han6. Phai thu dai han khac7. Dir phong phai thu dai han kh6 doi (*)

Don vi tinh: VND. J.

Thuyetminh

se cu6i Dam s6 diu DamMas6

10.0. 371,728,40.2,311 390.,349,60.4,592

110 v.or 19,681,0.40.,572 38,777,0.19,947111 19,681,040,572 38,777,019,947112

120. V.0.2 ==121

533~--...;122 'GT'1

)HA~123 • ?YSP

A

130. . V.0.3 10.8,211,888,561 115,248,549,147: LU131 76,4 70,566,624 75,701,113,923~132 12,137,204,679 18,258,384,507 ~133134135136. 40,858,808,084 42,543,741,542137 (21,254,690,826) (21,254,690,825)139140. V.0.4 224,730.,719,938 220.,336,917,0.62141 230,689,391,552 226,295,588,676149 (5,958,671,614) (5,958,671,614)

ISO, V.0.5 19,10.4,753,240. 15,987,118,436151 4,635,680,893 3,239,664,392152 13,341,590,277 11,630,861,224154 1,127,482,070 1,116,592,820155

20.0-210.211212213214215216219

158,364,217,2911,752,750.,40.0.

153,796,70.2,2411,670.,750.,40.0.V.0.6

1,752,750,400 1,670,750,400

4

CONG TY co PHAN THirY SAN B~C LIEU89, QLlA, Kh6m 2, Phuong 1, Tx. Gia Rai, Bc;tcLieu

Bao cao Uti chinh, Cho nam Uti chinh Qui 1 - 2019, k~t thuc vao ngay 31103/2019

? " .c. s: ,

BANG CAN DOl KE TOANT{li ngay 31 t~ang 03 nom 2019

Chi tieu Mas6

II. Tai san c6 dinh1. Tai san c6 dinh hiru hinh

- Nguyen gia .- Gia tri hao mon luy kS (*)

2. Tai san c6 dinh thue tai chinh- Nguyen gia- Gia tri hao mon luy kS (*)

3. Tai san c6 dinh vo hinh- Nguyen gia- Gia tri hao rnon luy kS (*)

220221222223224225226227228229

ill. B~t dQng san diu nr- Nguyen gia- Gia tri hao mon luy kS (*)

240231232

IV. Tai san dO'dang dai han1. Chi phi SXKD do dang dai han2. Chi phi xay dung co ban do dang

240241242

V. Diu tir t:ii chinh dai han1, Dftu nr vao cong ty con2. Dftu nr vao cong ty lien kSt, lien doanh3, Dftu nr gap v6n vao don vi khac4. DI! phong dftu nr tai chinh dai han (*)5. Dftu nr nfun giii dSn ngay dao han

250251252253254255.

VI. T:ii san d:ii han khac1. Chi phi tra tnroc dai han2. Tai san thuS thu nhap hoan lai .3. ThiSt bi, v~t tir, phu rung thay thS dai han .4. Tai san dai han khac

260261262263268

TONG CQNG TAl sAN (270 = 100 + 200) 270

5

.I.Thuyetminh

V.07

V.08

V.9

V.10

v.n

V.12

V.13

S6 cu6i nam

131,990,327,412-,127,051,248,760303,158,316,841

(176,107,068,081)

4,939,078,6528,673,560,322

(3,734,481,670)

Don vi tinh: VND

S6 d~u nam

134,862,665,043129,810,048,943299,287,748,589

(169,477,699,646)

5,052,616,1008,673,560,322

(3,620,944,222)

15,994,348,012 9,965,091,345

15,994,348,012 9,965,091,345

2,903,382,097 2,903,382,097

1,814,113,636 1,814,113,636

(590,731,539) (590,731,539)1,680,000,000 1,680,000,000

5,723,409,370 4,394,813,3565,723,409,370 4,394,813,356

530,092,619,602 544,146,306,833

CONG TY CO PHA.N THiry SAN B~C LIEU89, QLlA, Kh6m 2, Phuong 1, Tx. Gici Rai, B~c Lieu

Bao cao tili chinhCho nam Uti chinh Qui 1 - 2019, k€t thuc vao ngay 31/03/2019

? A x. x. ,

BANG CAN DOl KE TOANT{li ngay 31 ttuing 03 nom 2019

Chi tieuNGUONVON

A. NQ PIIAI TRA. (300 = 310 + 330)

I. NQ' ng~n hgn .1. Phai tra nguoi ban ngan han

. 2. Ngiroi mua tra ti~n truce ngan han3. ThuS va cac khoan phai nQPNha mroc4. Phai tra ngiroi lao dQng5. Chi phi phai tra ng~ han6. Phai tra nQi bQ ngan han'7. Phai tra theo tiSn dQ kS hoach hQ'Pd6ng xay dung8. Doanh thu chira thirc hien ngan han9. Phai tra ngan han khac10. Vay va no tai ch inh ng~n h~n.f"'11. DI! phong phai tra ngan han12. Quy khen thuong, phuc loi13. Quy binh 6n gia14. Giao dich mua ban lai trai phieu Chinh phu

. II. NQ' dai han1. Phai tra dai han ngiroi ban, dai han~. Ngiroi mua tra tien tnroc dai han3. Chi phi phai tra dai han han4. Phai tra nQi bQv~ vbn kinh doanh5. Phai tra nQi bQ dai han .6. Doanh thu chua thirc hien dai han7. Phai tra dai han khac

. "8. Vay va no thue tai chinh dai han9. Trai phieu chuyen d6i10. C6 phieu uu dai11. ThuS thu nhap hoan lai phai tra12. DI! phong phai tra dai han13. Quy phat trien khoa hoc, cong nghe

B. VON cHiJ SO mm (400 = 410 +430)

I. van chii sO'hiru1. V6n dAutu cua chu sa hiru2. Thang du v6n c6 phAn3. Quyen chon chuyen d6i trai phieu4. V6n khac cua chu sa hiru5. C6 phieu ngan quy (*)6. Chenh I~ch danh gia lai tai san7. Chenh I~ch tY gia h6i doai

Masa

300

310311312313314315316317318319320321322323324

330331'322333334335336337338339340341342343

400

410411412413414415416417

toThuyetminh

V.15

V.16

V.17

sa cuai narn

386,909,470,697

346,466,152,19778,964,954,68439,129,389,127

5,358,004,4097,868,857,9102,314,609,641

22,872,781,059189,910,672,000

46,883,367

40,443,318,500

33,843,318,5006,600,000,000

143,183,148,905

143,183,148,905105,000,000,00021,884,133,333

(10,000)

Don vi tinh: VND

sa dAu nam

401,360,761,360

359,473,514,61485,437,701,03644,202,061,709

3,932,890,1529,644,499,1201,935,483,344

21,821,903,686192,406,392,200

92,583,367

41,887,246,746

35,287,246,7466,600,000,000

142,785,545,473

142,785,545,473105,000,000,00021,884,133,333

(10,000)

CONG TY CO pHAN THUY SAN B~C LIEU89, QLlA, Kh6m 2, Phuong 1, Tx. Gia Rai, B~c Lieu

- ...Bao cao Uti chinh

Cho nam tai chinh Qui 1 - 2019, k~t thuc vao ngay 31/03/2019

BANG CANDOl KE ToANTf,li ngay 31 thdng 03 niim 2019

K~ toan trmrng

Chi tieu

8. Quy dAu nr phat trien9. Quy du h6 tro x~p xep doanh nghiep phong tai chinh10. Quy khac thuoc-von chu sa hfru

'11. Loi nhuan chira phan phoi- Loi nhuan chua phan phoi lily kS dSn cuoi Icy truce- Loi nhuan chira phan phoi Icy nay12. Nguon v6n dAu tu XDCB

II. Ngu6D kinh phi, quy khac1. Nguon kinh phi2. Nguon kinh phi dli hinh thanh TSCD

TONG Cc)NG NGUON VON (440 = 300 + 400)

NGUYEN THANH LONG

Don vi tfnh: VND

"ThuyetmiDh

s6 cu6i Dam s6 dAu DamMas6418'419420421421a421b422

430431432

440

617,225,337 617,225,337

-,15,681,800,23515,284,196,802

397,603,433

15,284,196,80314,337,955,349

946,241,454

530,092,619,602 544,146,306,833

7

CONG TY co PIiAN TlIlJy sAN B~C LIEU89, QLlA, Kh6m 2, Phuong 1, Tx. Gici Rai, B~c Lieu

Bao cao tili chinhCho nam tai chinh Qui 1 - 2019, k~t thuc vao ngay 31103/2019

.BAo cAo KET QuA HO~T DQNG KINH DOANH

Qui 1Niim 2019

Chi tieu Thuy~t minh

1. Doanh thu ban hang va eung cip djch VI}

2. Cac khoan giam trir doanh thu

3. Doanh thu thu~n v~ ban hang va eung cip djch vI}

4. Gia v6n hang ban

5. LQi nhu~n gQP v~ ban hang va eung cip djch VI}

6. Doanh thu hoat dQng tai chinh7. Chi phi tai ehinh

+ Trong do: chi phi liii vay8. Chi phi ban hang9. Chi phi quan Iy doanh nghi~p

10. LQi nhu~n thu~n tit hoat dQng kinh doanh11. Thu nh~p khac

12. Chi phi khae13. LQi nhu~n khac

14. TBng IQi nhuan k~ toan trmrc thu~15. Chi phi thu~ TNDN hi~n hanh

16. Chi phi thu~ TNDN hoan I~i

17. LQi nhu~n sau thu~ thu nh~p doanh nghi~p

VI.18

VI.19

VI.20VI.21

VI.22

VI.23

VI.24VI.24

VI.24

VI.24

18. Lai coo ban tren cB phi~u19. Lai suy giam tren cB phi~u

Don vi tinh: VND

, so LUY KE TlJ so LUY KE TUQui 1 NAl"\12019 Qui 1 NAM 2018 DAu NAM 2019 DAu NAM 2018

98,723,609,038 107,688,185,681 98,723,609,038 107,688,185,681

797,948,600 1,216,364,062 797,948,600 1,216,364,062

97,925,660,438 106,471,821,619 97,925,660,438 106,471,821,619

76,302,114,260 83,452,872,584 76,302,114,260 83,452,872,584

21,623,546,178 23,018,949,035 21,623,546,178 23,018,949,035

850)85,109 .157,421,162 850,285,109 157,421,1624,125,867,897 3,751,672,415 4,125,867,897 3,751,672,4153,926,966,157 3,694,428,218 3,926,966,157 3,694,428,218

14,424,868,418 9,296,301,028 14,424,868,418 9,296,301,0285,193,853,559 4,437,441,479 5,193,853,559 4,437,441,479

(1,270,758,587) 5,690,955,275' (1,270,758,587) 5,690,955,275

1,835,852,059 270,269,968 1,835,852,059 270,269,968

167,490,039 277,373,157 167,490,039 277,373,1571,668,362,020 (7,103,189) 1,668,362,020 (7,103,189)

397,603,433 5,683,852,086 397,603,433 5,683,852,086

397,603,433 5,683,852,0865,683,852,086 =============397,603,433

38 54138 541

NgtrOi l~p bi~u

NGUYEN THANH LONG

'ft__

TIUNCHINAM"

9

ct« Rai, ngay 2010412019

~ENTHANHD~M

" ~

CONG TY co pRAN TmJY sAN B~C LIEU89, QLlA, Kh6m 2, Phuong 1, Tx. GiA Rai, Bac Lieu

Bao cao tai chinhCho narn tai chinh Qui 1 - 2019, kch thuc vao ngay 31103/2019

BAo cAo LUU CHUYEN TIEN T~(Theo phuang phtip tT1;Cctiip)

Qui 1Niim2019

Chi tieu

I. Liru chuyen ti~n tit hoat dQng kinh doanh1. Ti€n thu ill b'an hang, cung dp dich vu va doanh thu khac2. Ti€n chi tra cho ngiroi cung dp hanghoa va dich vu3. Ti€n chi tra cho nguoi lao d9ng4. Ti€n l1iivay d1ichi tra5. Ti€n chi n9P thue' thu nhap doanh nghiep6. Ti€n thu khac ill heat dong kinh doanh7. Ti€n chi khac cho hoat d9ng kinh doanhLuu chuyln tiin thulin tir hoa: il~ng kinh doanh

II. Liru chuyen ti~n tit hoat dQng dAu ttr1. Ti€n chi dS mua sarn, xay dung TSCD va cac tai san dai han khac2. Ti€n thu tir thanh ly, nhtrong ban TSCD va cac tai san dai han khac3. Ti€n chi cho vay, mua cac cong cu no cua don vi khac4. Ti€n thu h6i cho vay, ban lai cac cong cu no cua don vi khac5. Ti€n chi dclu tir gop v6n vao don vi khac6. Ti€n thu h6i dclu nr gop v6n vao don vi khac7. Ti€n thu l1iicho vay, c6 tire va lei nhuan duoc chiaLuu chuyln tfin thuJn tir hoat il~ng ilJu tu

III. Liru chuy~n ti~n tit hoat dQng tai chinh1. Ti€n thu nr phat hanh c6 phieu, nhan v6n gop cua chu s&hfru2. Ti€n chi tra v6n gop cho cac chu s& hiru, mua lai c6 phieu cuadoanh nghiep d1iphat hanh

3. Ti€n vay ngan han, dai han nhan duoc4. Ti€n chi tra no g6c vay

.l.Thuyetminh '.

98,314,692,055(87,870,902,060)(23,923,893,322)(3,485,947,636)

101,924,076,976(100,215,147,244)

(15,257,121,231)

(45,205,636)

7,541,743(37,663,893)

115,961,643,357(119,762,837,608)

10

Dmz vi tinh: VND

Qui 1 NAM 2018so LUY KE TU DAu so trrv KIt TU

NAM2019 DAu NAM 2018

87,557,120,103 98,314,692,055 87,557,120,103(75,677,540,635) (87,870,902,060) (75,677,540,635)(14,375,656,125) (23,923,893,322) (14,375,656,125)

(3,739,153,810) (3,485,947,636) (3,739,153,810)

168,477,422,974 101,924,076,976 168,477 ,422,97 4(172,024,377,228) (100,215,147,244) (172,024,377,228)

(9,782.,184,721) (15,257,121,231) (9,782,184,7)1)

(18,821,000) (45,205,636) (18,821,000)

64,320,84345,499,843

7,541,743(37,663,893)

64,320,84345,499,843

127,784,035,446(127,094,595,334)

115,961,643,357(119,762,837,608)

127,784,035,446(127,094,595,334)

CONG TY co PHAN THirY sAN B~C LIEU89, QL1A, Kh6m 2, Phtrong 1, Tx. Gill Rai, B~c Lieu

Bao cao tili chinh

Cho nam tai chinh Qui 1 - 2019, k~t thuc vao ngay 31103/2019

Chi tieu

5. TiSn ehi tra no thue tai chinh6. ce me, loi nhuan d1ltra eho chu sa hfruLuu chuyin as« thuan tir hoa: ilvng tai chinkLuu chuy~n ti~n thuin trong kYTi~n va tUO'DgdUO'Dgti~n dh namAnh huang cua thay ddi tY gia hdi doai quy ddi ngoai t~Ti~n va tUO'DgdUO'Dgti~n cu5i nam

NguOi I~p bi~u

NGUYEN THANH LONG

BAo cAo LUU CHUYEN TIEN TE.(Theo phuong phtip trtrc tiip)

Qui 1Niini 2019

. /..Thuyetminh

Qui 1 NAM 2019"

(3,801,194,251)

(19,095,979,375)

38,777,019,947

19,681,040,572

11

"'"I

D07l vi tinh: VND

so LiiY KE TU DAuNAM2019

so LUY KE TUDA.U NAM 2018Qui 1 NAM 2018

689,440,112

(9,047,244,766)

13,740,856,686

(3,801,194,251)

(19,095,979,375)

689,440,112

(9,047,244,766)

13,740,856,68638,777,019,947

4,693,611,920 19,681,040,572 4,693,611,920

oi« Rai, ngay 2010412019

CONG TY CO PHAN THiJY sAN B~C LIEU89, QLlA, Kh6m 2, Phuong 1, Tx. Gici Rai, B?c Lieu

Bao cao tal chinhCho nam tai chinh Qui 1 - 2019, k8t thuc vao ngay 3110312019

BAN THUYET MINH BAo cAo TAl CHINHQui 1N/im 2019

I. D~vti~m h?at d9ng c~a doanh nghi~pCmnh tlnrc slt hfru von

Cong ty C6 phdn Thuy sarr Bac Lieu diroc thanh l~p theo Giay chirng nhan dang ky kinh doanh s6 1900253340 ngay 20thang 7 nam 2006 va thay d6i 1dn thir 19 ngay 21 thang 06 nam 2016 do Sa K~ hoach va Bdu nr Bac Lieu dp.

-,V6n dieu l~ cua Cong ty theo Giay chirng nhan dang ky kinh doanh la 105.000.000.000 VND.

V6n g6p cua Cong ty tai ngay 31103/20"I91a 105.000.000.000 VND.Tru sa chinh cua Cong ty tai 89, QL. lA, Kh6m 2, Phuong 1, Tx. Gia Rai, tinh Bac Lieu.2. Linh v1!ckinh doanh

- San xdt - Thuong rnai3. Nghanh ngh~ kinh doanhr

- Ch~ bien, bao quan thuy san va cac san pham ill thuy san,

4. Chu kY san xuit kinh doanh thong thirong:6. D~c di~m hoat d9ng ciia doanh nghi~p trong nam tai chinh ~6 anh hufrng to; Bao cao tai chinh:

II. Ch~ d9 va chinh sach k~ toa"~ap dung tai Cdng ty1.~Y k~ toan, don vi ti~n t~ sir dung trong k~ toanNien d9 k~ toan cua Cong ty bilt ddu ill ngay 01101 va k~t thuc vao ngay 31112 hang nam.

Ban vi ti~n t~ sir dung trong ghi chep k~ toan la d6ng Viet Nam (VND)

ill Chu§n m1!cva Ch~ d9 k~ toan ap dung

1. Ch~ d9 k~ toan ap. dungr

Cong ty ap dung Ch~ d9 k~ toan doanh nghiep ban hanh theo Thong tir s6 200/2014/TTIBTC ngay 2211212014 cua BQTai chinh va cac Thong ttr van ban hirong d~n b6 sung. .

2. Tuyen bB v~ vi~c tuan tho Chuan mire k~ toan va Ch~ d9 k~ toanCong ty dil ap dung cac Chu~ mire k~ toan Viet Nam va cac van ban huong d~n Chu~n mire do Nha mroc dil ban hanh.Cac bao cao tai chinh duoc l~p va trinh bay theo dung quy dinh cua chu~n mire, thong nr huong d~n thirc hien chuanmire va ehB dQ kBtoan hien hanh dang tip dung.

3. Hinh thirc k~ toan ap dung

Cong ty ap dung hinh thirc s&k~ toan .

IV Cac chinh sach k~ toan ap d1}.ng1. Nguyen tic xac dinh cac khoan ti~n: ti~n m~t, ti~n giri ngan hang, ti~n dang chuyenNguyen tiie xdc d;nh cdc khodn tuong duong tiJnNguyen tilc xac dinh.cac khoan nrong duong ti~n la cac khoan ddu nr ngan han khong qua 3 thang co kha nang chuyend6i dB dang thanh tien va khong c6 nhi~u rui [0 trong chuyen d6i thanh ti~n k~ tir ngay mua khoan ddu tu do tai thaidi~m bao cao.

Nguyen ttie, phuong phdp chuyen d6i cdc dang tiJn khticCac nghiep vu kinh t~ phat sinh bang ngoai t~ diroc quy d6i ra d6ng Viet Nam theo t::Y gia giao dich thuc t~ tai thai di~mphat sinh nghiep vu,

12

.-, . ,CONG TY co pHAN THiJY sAN B~C LIEU89, QL1A, Khorn 2, Phuong 1, Tx. Gia Rai, B~c Lieu

Bao cao tai chinhCho nam tai chinh Qui 1 - 20 19, k~t thuc vao ngay 31103/2019

BAN THUYET MINH BAo cAo TAl CHiNHQui 1Nom 2019

Chenh l~ch tj'-gia thirc t~ phat sinh trong ky cua cac khoan muc tiSn t~ co g6c ngoai t~ tai thai phat sinh dtroc hach toantheo tY gia thtrc t~ phat sinh cua ngan hang thirong mai noi doanh nghiep me Uti khoan va diroc hach t01:1nvao doanh thuhoac chi phi tai chinh trong nam tai chinh ..Chenh l~ch tY gia do danh gia lai s6 dtr cac khoan muc tiSn t~ co g6c ngoai t~ tai thai di~m cu6i nam diroc hach toantheo tY gia mua vao cua ngan hang thuong mai noi doanh nghiep mo tai khoan hoac tY gia binh quan cua cac ngan hangthirong mai noi doanh nghiep me nhieu tai khoan cong b6 tai thai diSm I~p bao cao tai chinh va diroc hach toan bu tnrchenh I~ch'tang, giam s6 con lai dtroc ~~t chuyen vao doanh thu hoac chi phi tai chinh trong narn tai chinh va khongchia c6 tire tren chenh lech tY gia do danh gia lai s6 dir cu6i ky nay.

2. Nguyen t~c ghi nh~n cac khoan diu ttr tai chinh:Lit cac khoan dfiu ill ra ben ngoai doanh nghiep nham muc dich sir dung hop ly von nang cao hieu qua heat dQng cuadoanh nghiep nhtr : £)~u ill gop v6n vao cong ty con, cong ty lien doanh, lien k~t, dfiu ill chirng khoan va cac khoan dfiuill tai chinh khac, . . .- Cac khoan dfiu ill duoc coi nhu "tuong duong tien" lit khoan dfiu ill khong co nhieu nii ro, d~ chuyen hoa thanh tiSnva co thai han thu h6i hoac dao han khong qua 3 thang kS tir ngay mua khoan dfiu ill do.- Khoan dfiu ill co thai han thu h6i von diroi 1 nam duoc phan loai.la tai san ngan han.- Khoan dfiu ill co thai han thu h6i v6n tren 1 nam diroc phan loai la tai san dai han.2.1 Chirng khoan kinh doanhe Lit khoan dfiu ill mua clnrng khoan va cong cu tai chinh khac nhir thirong phieu, hopd6ng ky han, hop d6ng hoan d6i ... voi muc dich kinh doanh (cho tang gia ban kiem lai );2.2 K~ toan cac khoan diu ttr vao cong ty con, cong ty lien doanh, lien k~t:

Khoan dfiu ill vao cong ty con, cong ty lien k~t diroc k~ toan theo phirong phap gia goc. Loi nhuan thufin ducc chia tircong ty con, cong ty lien k~t phat sinh sau ngay dfiu ill duoc ghi nhan vao Bao cao K~t qua hoat dong kinh doanh. Cackhoan duoc chi a khac (ngoai lei nhuan thuan) duoc coi la phan thu h6i cac khoan dfiu ill va diroc ghi nhan lit khoangiam tnr gia g6c dfiu ill.

Khoan dfiu ill vao cortg ty lien doanh diroc k~ toan theo plurong phap gia goc. Khoan v6n gop lien doanh khong di~uchinh theo thay d6i cua phan sa hiru cua cong ty trong tai san thuan cua cong ty lien doanh. Bao cao K~t qua hoat dQngkinh doanh cua Cong ty phan anh khoan thu nhap duoc chia tir loi nhuan thuan luy k~ cua Cong ty lien doanh phat sinhsau khi gop v6n lien doanh.·

Hoat dQng lien doanh theo hinh thirc Hoat dong kinh doanh d6ng kiem soat va Tai san d6ng kiem scat diroc Cong ty apdung nguyen t~c k~ toan chung nhir voi cac hoat dong kinh doanh thong thtrong khac. Trong do:

- Cong ty theo doi rie~g cac kh~an thu nhap, chi phi lien quan d~n hoat dong lien doanh va thirc hien phan b6 cho cacben trong lien doanh thee hop d6ng lien doanh; .

- Cong ty theo d5i rieng tai sa!! gop v6n lien' doanh, phan v6n gop VaGtai san d6ng kiem scat va cac khoan cong nochung, cong no rieng phat sinh tir hoat dong lien doanh.

2.3 Du phong diu nr tai chinh : La du phong phan t6n th~t do giam gia clurng khoan doanh nghiep dang n~m gitr cothS xay ra, hoac dirphong cac khoan dfiu ill dai han khac do doanh nghiep dfiu ill vao doanh nghi~p khac bi 16;

- Dl}'phong diu tll' chung khoan: La cac lo?i chirng khoan do doanh nghi~p n~ gifr mQt cach hqp phap, duqc tt,rdochuy~n d6i tren thi trnang t~i ngay l~p bao cao tai chinh, co st,rgiam gia; Muc trich l~p la gia tri ghi s6 v&i gia tri thufinco th~ tht,rc hi~n duqc; Doanh nghi~p trich l~p dlJ phong cho tUng lo?i chirng khoan, thong thuang la thai diSm cu6inam titi chinh, trnang hqp l~p bao cao titi chinh giiia nien d9 co st,rbiSn d9ng 100 vS dt,rphong thi co thS trich them ho~choan nh~p dt,rphOng vS dfiu tu chUng khoan t?i ngay l~p BCTC gifra nien d9.

3. Nguyen t~c k~ toan cae khoan phai thu:

3.1. Nguyen tile ght nhl)n: Cac khoan phai thu khach hang, khoan tra tru&c cho nguai ban, phai thu nQi bQ va cackhoan phai thu khac t~i thai di~m baa caa, nSu:

13

CONG TY co PHAN THiJY sAN B~C LIEU89, QLlA, Kh6m 2, Phuong 1, Tx. Gili Rai, B~c Lieu

Bao cao tai chinhCho nam tai chinh Qui 1 - 2019, k~t thuc vao ngay 31/03/2019

BANTHUYET MINH BAo cAo TAl CHiNHQui 1Niim2019

- Co thai han thu h6i hoac thanh toan diroi 1 nam diroc phan loai la tai san ngan han.- Co thai han thu h6i hoac thanh toan tren 1 nam diroc phan loai la tai san dai han.3.2. L~p d,.rphong phtii thu kh6 doi: DIJ phong no phai thu kho doi th~ hien phAn gia tri dir kien bi t6n thftt cua cackhoan nc phai thu co kha nang khong diroc khach hang thanh toan d6i voi cac khoan phai thu tai thai di~m I~p Bao caotai chinh.4. Nguyen tic ghi, nh~n hang tAn kho

4.1 Nguyen.tic ghi nh~n: Hang t6n kho diroc tinh thee gia g6c. Truong hop gia "tri thuan co th~ thuc hien diroc thftphon gia g6c thi phai tinh thee gia tri thuan co th~ thirc hien duoc, Gia g6c hang t6n kho bao g6m chi phi mua, chi phi

, chS biSn va cac chi phi lien quan tnrc tiSp khac phat sinh d~ co diroc hang t6n kho &dia diSm va trang thai hien tai.

Hang t6n kho khong bao g6m chi phi san xuftt kinh doanh do dang virot qua mot chu ky san xuftt kinh doanh thongthirong ma no se diroc trinh bay &khoan muc " Chi phi san xuat kinh doanh d& dang dai han",

4.2 Phuong tinh gia tr] hang tAn kho:Gia tri hang t6n kho cuoi k:Yduoc xac dinh thee phirong phap, binh quan gia quyen hay gia dich danh nhap truce xuftttnroc, hoac nhap sau xuftt tnroc ...4.3 Phuong phap hach toan hang tAn kho: •Hang t6n kho duoc hach toan theo phuong phap ke khai thirong xuyen, hay dinh ky ...4.4 Phuong phap trich I~p d1JJ>hong giam gia hang tAn kho:DIJ phong giam gia hang t6n kho diroc I~p vao thai di~m cu6i nam Iil s6 chenh I~ch gifra gia g6c cua hang t6n kho IOnhon gia tri thuan co thS thirc hien diroc cua chung.

5. Nguyen tic ghi nh~n va khftu hao tai san c6 dinh, thue tai chinh, bftt d9ng san d§u ttr:

Tai san c6 dinh htru hinh, tai san c6 dinh vo hinh ducc ghi nhan theo gia g6c. Trang qua trinh sir dung, tai san c6 dinhhfru hinh, tai san c6 dinh vo hinh diroc ghi nhan theo nguyen gia, hao man Iuy kS va gia tri can lai.

Tai san c6 dinh thue tai chinh diroc ghi nhan nguyen gia thee gia tri hop Iy hoac gia tri hien tai cua khoan thanh toantiSn thue t6i thieu (khong bao g6m thuS GTGT) va cac chi phi true tiSp phat sinh ban dAu lien quan dSn TSCf) thue taichinh. Trong qua trinh sir dung, tai san c6 dinh thue tai chinh diroc ghi nhan theo nguyen gia, hao man luy kS va gia trican lai.

Khftu hao diroc trich theo phirong phap dirong thang. Thai gian khau hao diroc tree tinh nhtr sau:- Nha cira, v~t kien true nam- May moc, thiet bi nam- Phuong tien van tai nam- ThiSt bi van phong nam- Tai san vo hinh va cac tai san khac narn

TSCf) thue tai chinh duoc trich khftu hao nhir TSCf) cua Cong ty. f)6i voi TSCf) thue tai chinh khong ch~c chan sediroc mua lai thi se duoc tinh trich kh~u hao theo thai han thue khi thai han thue ngan hon thai gian sir dung hiru ichcua no.

Bit dQng san dAu ttr diroc ghi nhan theo gia goc. Trong qua trinh nAm gifr cho tang gia, hoac cho thue hoat dQng, bfttdQng san dAu tir diroc ghi nhan theo nguyen gia, hao man luy k~ va gia tri can lai.

Bit dQng san dAu nr diroc tinh, trich khiu hao nhir TSCf) khac cua Cong ty.

6. Nguyen tic ghi nh~n va van hoa cac khoan chi phi di vay

Chi phi di vay diroc ghi nhan VaGchi phi san xuat, kinh doanh trong ky khi phat sinh, tnr chi phi di vay lien quan truetiep dSn viec dftu nr xay dung hoac san xuftt tal san de dang dtroc tinh VaGgia tri cua tai san do (duoc v6n hoa) khi codti cac diSu kien quy dinh trong Chuan rmrc KS toan Vi~t Nam s6 16 "Chi phi di vay".7. Nguyen tic ghi nh~n va phan b6 chi phi tra tnr6'c

14

CONG TY co PHAN THirY SAN B~C LIEU89, QLlA, Kh6m 2, Phuong 1, Tx. Gia Rai, B~c Lieu

Bao cao tili chinhCho nam tai chlnh Qui 1 - 20 19, ket thuc vao ngay 3110312019

BAN THUYET MINH BAo cAo TAl CHiNHQui 1Nom 2019

Cac chi phi 1tAtra tnroc co gia tri 1&0 ck diroc phan b6 dk trong nhieuquy nhimg khong qua 0 I narn Uti chinh hoackhong qua mot chu Icy san xu~t thong thuong diroc ghi nhan lit chi phi tra tnroc ngan han, con cac khoan chi phi tratnroc tren 12 thang hoac tren mot chu Icy san xu~t thong thuong dtroc trinh bay lit.chi phi tra tnroc dai han,

8. Nguyen tic ghi nh~n chi phi phai tra

Cac khoan chi phi thirc t~ chua phat sinh nhirng diroc trich tnroc vao chi phi san.xuat, kinh doanh trong IcYd~ dam baokhi chi phi phat sinh thirc t~ khong gay dQt bien cho chi phi san xuftt kinh doanh tren co so dam bao nguyen tic phu hopgitra doanh thu va chi phi. Khi cac chi phi do phat sinh, n~u co chenh lech voi s6 da trich, k~ to an ti~n hanh ghi b6 sunghoac ghi giam chi phi nrong ling voi phdn chenh I~ch.

9. Ghi nh~n cac khoan phai tra:Cac khoan phai tra nguoi ban, phai tra noi bQ, phai tra khac, khoan vay tai thai di~m bao cao, neu:- Co thai han thanh toan duoi 1 narn dtroc phan loai la no ngan han.- Co thai han thanh toan tren 1 nam diroc phan loai la no dai han.Thu8 thu nhap hoan lai diroc phan loai la no dai han.Nguyen tic va phirong phap ghi nhan cac khoan dir phong phai tra.:

Gia tri ducc ghi nhan cua mQ,tkhoan dir phong phai tra la gia tr] duoc iroc tinh hop ly nhat v~ khoan ti~n se phai chi d~thanh toan nghla vu no hien t~rt~i ngay k~t thuc IcYk~ toan nam hoac tai ngay k~t thuc IcYkS toan gitra nien dQ.

Chi nhfrng khoan chi phi lien quan dSn khoan du phong phai tra da l~p ban d~u moi duoc bu d~p bang khoan du phongphai tra do.

Khoan chenh lech gitra s6 du phong phai tra da I~p a Icy k8 toan tnroc chira sir dung h~t 1&0 hon s6 dir phong phai tral~p-a Icy bao cao diroc hoan nhap ghi giam chi phi san xuat, kinh doanh trong Icy tnr khoan chenh lech Ian hon cuakhoan du phong phai tra v~ bao hanh cong trinh xay I~p diroc hoan nhap vao thu nhap khac trong ky,

10. Nguyentic ghi nh~n v8n chu sO'hfruV6n d~u nr cua chu sa htru duoc ghi nhan theo s6 v6n thirc gop cua chu sa hfru,Thang dtr v6n e6 phsn diroc ghi nhan theo s6 chenh lech 1&0 hon/ hoac nho hon giira gia thirc t~ phat hanh va menh giac6 phieu khi phat hanh e6 phieu I~n d~u, phat hanh b6 sung hoac tai phat hanh e6 phieu quy,

V6n khac cua chu sa hiru dtr

CONG TY co PHAN THiJY SAN B~C LIEU89, QLlA, Kh6m 2, Phuong 1, Tx. Gici Rai, Bac Lieu

. .Bao cao tai chinhCho nam tai chinh Qui 1 - 2019, k€t thuc vao ngay 31103/2019

BAN THUYET MINH BAo cAo TAl CHiNHQui 1Nam 2019

- Phan lon.rui ro va loi ich gfu1liSn voi quyen so hfru san pham hoac hang hoa da duoc chuyen giao cho ngiroi mua;

- Cong ty khong con n~m giu quyen quan ly hang hoa nhu nguoi so htru hang hoa hoac quyen kiem scat hang hoa;

- Doanh thu diroc xac dinh tucmg d6i chac chan;

- Cong ty da thu duoc hpi,ic se thu duoc loi ich kinh t€ ill giao dich ban hang;- Xac dinh diroc chi phi lien quan d€n giao dich ban hang

Doanh thu' cung cap dich v¥

Doanh thu cung d.p dich vu duoc ghi nhan khi k€t qua cua giao dich do diroc xac dinh mot each dang tin c~y. Truonghop viec cung d.p dich vu lien quan d€n nhiSu ky thi doanh thu duoc ghi nhan trong ky thee k€t qua ph§n cong viec dahoan thanh vao ngay l~p Bang Can d6i k€ toan cua ky do. K€t qua cua giao djch cung d.p dich VI) diroc xac dinh khithoa man cac diSu kien sau:

-.

- Doanh thu duoc xac.dinhnrong d6i chac chan;- Co kha nang thu diroc loi ich kinh t€ ill giao dich cung d.p dich VI) do;- Xac dinh diroc phan cong viec da hoan thanh vao ngay l~p Bang can d6i k€ toan;- Xac dinh diroc chi phi phat sinh cho giao dich va chi phi d~ hoan thanh giao dich cung d.p djch VI) do

Ph§n cong viec cung d.p dichvu 'da hoan thanh diroc xac dinh thee phucmg phap danh gia cong viec hoan thanh.

Doanh thu hoat a~ng tai chinh

Doanh thu phat sinh ill tiSn lai, tiSn ban quyen, c6 tire, loi nhuan diroc chia va cac khoan doanh thu heat d(>ngtai chinhkhac duoc ghi nhan khi thoa man d6ng thai hai (2) diSu kien sau:

- Co kha nang thu dtroc lei ich kinh t€ ill giao dich do;

- Doanh thu duQ'c,xac dinh tucmg d6i chac chan.

C6 tire, loi nhuan diroc chia duoc ghi nhan khi Cong ty ducc quyen nhan c6 tire hoac diroc quyen nhan loi nhuan tirviec gop von.

12. Nguyen t~c va phtrong phap ghi nh~n chi phi tai chinhCac khoan chi phi duoc ghi nhan vao chi phi tai chinh gom:- Chi phi hoac cac khoan 16 lien quan d€n cac hoat dong d~u tir tai chinh;

- Chi phi cho vay va di vay v6'n;- Cac khoan 16do thay d6i tY gia h6i doai cua cac nghiep VI) phat sinh lien quan d€n ngoai t~;- DIJ phong giam gia d~u tu chirng khoan ..

Cac khoan tren duoc ghi nhan thee t6ng' s6 phat sinh trong ky, khong bu tnr voi doanh thu hoat dong tai chinh.

13. Nguyen tic va plnrong phap ghi nh~n chi phi thu~ thu nhap- doanh nghi~p hi~n hanh, chi phi thu~ thu nh~pdoanh nghiep hoan ll;li

Chi phi thue thu nhap doanh nghiep hien hanh diroc xac dinh 'tren C(J so thu nhap chju thue va thu€ su§.t thue TNDNtrong nam hien hanh.

Chi phi thu€ thu nhap doanh nghiep hoan lai duoc xac dinh tren co so s6 chenh lech tarn thai dircc khau tnr, s6 chenhlech tarn thai chiu thue va thu€ suat thu€ TNDN. ;

16

CONG TY CO PHA.N THUY SAN B~C LIEU89, QLlA, Kh6m 2, Phuong 1, Tx. Gia Rai, B

- . ~CONG TY CO pRAN TRUY SAN B~C LIEU89, QLlA, Kh6rn 2, Phuong 1, Tx. Gia Rai, B

CONG TY CO PHA.N THUY SAN B~C LIEU89, QL1A, Kh6m 2, Phuong 1, Tx. Gia Rai, B

CONG TY CO PHA.N THUY SAN B~C LIEU89, QLlA, Kh6m 2, Phuong 1, Tx. Gia Rai, B?c Lieu

Bao cao tai chinhCho nam tai chinh Qui 1 - 2019, k~t thuc vao ngay 31/03/2019

BAN THUYET MINHBAo cAo TAl CHiNHQui 1Niim 2019

sa euai niimGid. tri g6e ct« tr] ghts.'iJ

2.2 Cd.e khoan dau ttr nt'im giil: din ngay dd.o hem: 1,680,000,000a. Ngt'in han:

- Ti~n gLrieo ky han- Trai phieu.: Cac khcan dku tu khac

h. Dei han:- Ti~n giri eo ky han- Trai phieu- Cac khoan dku tu khac

1,680, 000, 000

1,680,000,000

TAng cQng

sa euai niimGid tr] gae ou tr] hop ly

1,814,113,6362.3 Dau ur gap van vao don vi khdc- Dku tu vao cong ty eonChi tiSt s6 du nhu sau:++- Dku tu vao cong ty lien doanh, lien k~tChi tiSt s6 duo nhu sau:+ Cong Ty TNHH TM - DV Khang Phil+

1,814,113,636 1,814,113,636

1,814,113,636 1,814,113,636

20

Dtr phong590,731,539

590,731,539

590,731,539

•..~- '\ •.. - .•. - -..... ~- ..

sa dau nlimGid. tr] g6e Gid. tri ghi sa

1,680,000,000

1,680,000,000

1,680, 000, 000

sa dau niim .'Gui tri gae

1,814,113,636ou tri 1UlP ly Duphong

590,731,539

1,814,113,636 1,814,113,636 590,731,539·

1,814,113,636 1,814,113,636 590,731,539

...

CO G TY co PHA. THUY SAN B~C LIEU89, QLlA, Kh6m 2, Phuong 1, Tx. Gia Rai, B~c Lieu

Baa cao tai chinhCho nam tai chinh Qui 1 - 20 19, k~t tp~c vao ngay 31/03/2019

BAN THUYET MINH BAo CAOT AI CHINHQui lNiim 2019

- f)~u tu vao cac Gun vi khacChi tiSt s6 du nhu sau:++

1,814,113,636 1,814,113,636

- Tom t~t heat di,>ngciia cac cong ty con, cong ty lien doanh, lien k~t:- Cac giao djch chii y~u gifra doanh nghi~p v6'i cong ty con, cong ty lien doanh, lien k~t:- Truirng hop khfmg xac dinh dU'Q'cgia tr] hop Iy thi giiii trinh neu Iy do:

.'"

21

CONG TY CO pHAN rnuv SAN B~C LIEU89, QLlA, Kh6m 2, Phuong 1, Tx. Gia Rai, B~c Lieu

Bao cao tai chinhCho nam tai chinh Qui 1 - 2019, k~t thuc vao ngay 31/03/2019

BAN THUYET MINH BAo cAo TAl CHiNHQui 1Niim 2019

v. ThOng tin b6 sung cho cac khoan muc trinh bay trong Bang can d6i.k~ toan vaBao cao k~t qua hoat dQngkinh doanh

[Jon vi tinh: VND3. CAC KHOAN PIlAI THU KRACH HANG

sa cuoi niim sa tlliu niim3.1 Phai thu khach hang ••g~n han

Chi tiSt sf, du nhu sau:+ Khaen hang trong nutrc+ Khach hang nuac ngoai+ Cac il6i tuang khac

3.2 Phai thu khach hang dai hanChi tiSt sf, du nhu sau:

76,470,566,624 75,701,113,923-.

21,694,230,01554,776,336,609

22,644,184,77153,056,929,152

++ Cac il6i tuong khac

4. CAC KHOAN PIIAI KRACpa cuai niim sa tlliu niim

4.1 Phai thu ng~n han khac 40,858,808,084 42,543,741,542

- Phai thu vS c6 phan hoaChi tiSt sf, du nhu sau:

++:. Phai thu vS c6 tire va IQ'i nhuan diroc chia- Phai thu cua ngiroi lao dong- Ky cUQ'C, ky guy- Phai thu khac

Chi tiSt sf, du nhu sau:

Phai thu khac (Van phong)

'+ Ong Nguyen Thanh Dam'+ Ong To Huy Phong .'+ Cong ty TNHH MTV TM D.A. T'+ Cdc khoan phai thu khdc

Phili thu khac (Chi Nhanh)

21,164,069,462149,633,000

19,545,105,622

20,840,554,727239,633,000

21,463,553,815

11,696,131,1082,104,959,7504,500,000,0002,422,618,4122,668,552,9467,848,974,514

18,058,773,1731,871,459,750

4,500,000,0002,422,618,4129,264,695,011

3,404,780,642

4.2 Phai thu dai han khac- Phili thu vS c6 phan hoa

Chi tiSt sf, du nhu sau:

1,752,750,400 1,670,750,400

++- Phai thu vS c6 tire va IQ·inhuan diroc chia- Phai thu vS lao dong- Phai thu cua ngiroi lao dong

- Ky cUQ'C, kY guy- Phai thu khac

Chi tiSt sf, du nhu sau:

1,752,750,400 1,670,750,400

22

C6NGTyc6PHANTHDYsANB~CUtU89,QLlA, Kh6m 2,Phuong 1,Tx.Gii Rai, B~c Lieu

Baa cao tAi chinhCho narn tai chinh Qui 1 - 2019, k€t thuc vao ngay 31/03/2019

BAN THUYET MINH BAo cAo TAl CHiNHQui 1Nom 2019

++ ,..'-+ Ca~ ttr5i tuong khac

TAng c{>ng 42,611,558,484 44,214,491;942

5. NQxA.Usa dlLUnom

- T6ng"gia tri no x~uChi tiSt s6 dtr nhu sau:

++- Kha nang thu h6i no x~u:

~I

6. HANG TON KIlO .sa cuoi nom sa dlLUniim

- Hang mua dang di dirong- Nguyen lieu, v~t lieu- Cong cu, dung cu /- Chi phi san xu~t kinh doanh do dang- Thanh pham- Hang h6a- Hang hoa gjri ban- Hang h6a kho bao thue- DI! phong giam gia hang t6n kho

C{>ng gia g6c cua .hang tAn kho

16,560,835,816472,488,123468,814,583

212,352,971,909834,281,121

18,019,525,167636,836,350294,678,027

206,903,041,420441,507,712

~J/G~

(5,958,671,614) (5,958,671,614)220,336,917,062224,730,719,938

Ghi Chu:(*) Gia tri hang h6a ghi 's6 hang t6n kho ir dong, kern pham chat .(*) Gia tri hang ho~ ghi s6 dung dS thS chap, e~m e6 dam bao eho cac khoan yay, no .(**) L' d tri h 1~ hos 'h~ d h' ., " h' ~ kh -y 0 ne ?P, oan nnap I! pong giam gia ang ton 0 trong nam .(***) ': .

7. TAl sAN DO' DANG DAI ~sa cuai nom sa dau nom

- Chi phi san xu~t kinh doanh do dang dai hanChi tiSt s6 dir nhtr sau:

++- Xay dung CO' ban' do dang

Chi tiSt s6 du nhu sau:+ Chi phi mua slim TSCf)+ Chi phi XDCB do dang+ Chi phi sua chica TSCf)

15,994,348,012 9,965,091,345

3,971,718,18012,015,379,832

7,250,000

6,883,635,2393,074,206,106

7,250,000

TAng cQng 15,994,348,012 9,965,091,345

23

CONG TY CO PHA.NTUUy SAN B~C LIEU89, QLlA, Kh6m 2, Phuong 1, Tx. Gia Rai, B

0--

CONG TY CO PHA.N THUY SAN B~C LIEU Bao cao tai chfnh89, QLlA, Kh6m 2, Phuong 1, Tx. Gia Rai, B~c Lieu Cho nam tai chfnh Qui 1 - 2019, k~t thuc vao ngay 31103/2019

BAN THUYET MINH BAo cAo TAl CHINHQui 1Nlim 2019

/1'~... "

9. TANG, GIAM TAl SAN CO DJNH THUE TAl CfIINH . Don vi tinh: VND

Chi tieuNha cifa

v~t ki~n tnJ.~May mocthi~t bj

PhU'O',~gti~nv~n t:ii

:rhi~t b]van phong

TSCDkhac

Tang eQng

I. Nguyen gia TSCD thue tai ehinh1. s6 dir dh nam2. s6 tang trong nam

0- Mua T~Cf) tai chfnh trong nam- Thue lai TSCf) tai chfnh trong nam- Tang khac3. s6 giam trong narn- Tra lai TSCf) thue tai chinh- Giam khac4. s6 duo eu6i namII. Gia tr] hao mon Iuy k~1. s6 dtr dh nam2. Kh~u hao trong nam- KhAu hao tang trong nam- Tang khac3. Glam trong nam- Tra lai TSCf) thue tai chinh- Giam khac4. ss dtr eu6i narn

..,-

III. Gia tr] con lai eiia TSCD thue tai ehinh1. Tai ngay dh nam2. Tai ngay eu6i nam

25"(/A'-..... /J) //

CONG TY CO PHAN THUY SAN B~C LIEU89, QLlA, Kh6m 2, Phuong 1, Tx. Gia Rai, B

CONG TY CO pHAN THUY SAN B~C LIEU89, QLlA, Kh6m 2, Phuong 1, Tx. Gia Rai, B

CONG TY CO PRAN TRUY SAN B~C LIEU89, QLlA, Kh6m 2, Phuong 1, Tx. Gici Rai, B

CONG TV CO PHA.N THUV SAN B.:\C LIEU89, QLl A, Kh6m 2, Phuong 1, Tx. Gia Rai, B

CONG TY CO PHAN THin:' SAN B~C LIEU89, QLlA, Kh6m 2, Phuong 1, Tx. Gia Rai, Bng 33,843,318,500 33,843,318,500 2,148,504,246 35,991,822,746 35,991,822,746

14.3 Cac khoan nQ'thue tai chinh Nam nay Narn trurrc

Thoi hanTir 1 nam tro xuongTren 1 nom duoi 5 nomTren 5 nam

T&ng thanh toanti~n thue tai chinh Tra ti~n Uii thue

T6ng thanh toanTra 1:i~nnQ'g6e ti~n thue tai chinh Tra ti~n Hii thue Tra ti~n no' g6e

.'"

14.4 S6 vay va no' qua han chua thanh toan S6 eu6i nam S6 dh nam

G6e G6e Uiia YayChi tiSt s6 du nhu sau:

Liii

b NQ' thue tai chinhChi tiSt s6 du nhu sau:

30

CONG TY CO PHAN TROy SAN B~C LIEU89, QLlA, Kh6m 2, Phuong 1, Tx" Gia Rai, B;

Baa cao tai chinhCho nam tai chinh QUI 1 - 2019, k~t thuc vao ngay 31/03/2019

BAN THUYET MINH BAo cAo TAl CHINH

15 PMI,J:RA. CHO NGu61 BAN

Qui 1Nom 2019

Cu8i kj

Don vi tinh: VND

Dau nom

s6 co kha nangGia trj tra no'

2,280,728,230 2,280,728,2301,454,757,450 1,454,757,4509,841,310,033 9,841,310,0331,658,732,449 1,658,732,449

3,130,344,180 3,130,344,1802,235,271,716 2,235,271,7161,303,549,818 1,303,549,8183,086,534,332 3,086,534,332 f..,1,093,103,920 1,093,103,920

f547,582,780 547,582,7802,002,872,860 2,002,872,8603,792,853,750 3,792,853,750 "G742,051,050 742,051,050 ~

1,490,798,680 1,490,798,680969,210,256 969,210,256779,116,800 779,116,800

3,458,112,000 3,458,112,00045,570,770,732 45,570,770,73285,437,701,036 85,437,701,036

CTy TNHH M('>tThaph Vien Dinh ICty TNHH Baa Bi Cirong D~iCty 'FNHH NYD LOGISTICSCTy TNHH Emergent Cold Vi~t NaCty TNHH V~n Ta.i Dan BachCTY TNHH Hi~p HungCty TNHH V~n Ta.i Song NghiCty TNHH MEITO yi~tNamDTNT Thuy San Quoc QuyNguyen Ngoc HuangNguyen Thai BinhTr~n Van HungNguyen Van DinhTrfuINhuLyGENERAL PACIFIC TRADING L~QINGDAO FUJICCO FOODSTUFlKABUSIKlGAISHA INTEC OKlTJ

- JINCHANG INTERNATIONAL FCCac d6i tirong khac

Cqng"

15.2 Dili han:

Gia trj1,767,396,380

791,362,15010,248,553,7181,969,393,7251,183,050,0002,814,538,3801,033,271,7161,821,814,9152,361,984,9721,093,103,920

462,582,7801,.892,872,8602,925,750,750

627,051,0501,490,798,680

969,210,256779,116,800

3,458,112,00041,274,989,63278,964,954,684

16 THUE VA cAc KHO~ NQP CHO NHA NtrOC

16.1 Phii ni}pThuS GTGTThuS nhap khauThuS xu~t khauThuS TTDBThuS TNDNThuS TNCNThuS khac

16.2 Pbai thuThuS GTGTThuS nhap kh~uThuS xuat khauThuS TTDBThuS TNDNThuS TNCNThuS khac

D~u nam

ss co kha nangtra nQ'

1,767,396,380791,362,150-

10,248,553,7181,969,393,7251,183,050,0002,814,53'8,3801,033,271,7161,821,814,9152,361,984,9721,093,103,920

• 462,582,7801,892,872,8602,925,750,750

627,051,0501,490,798,680

969,210,256779,116,800

3,458,112,00041,274,989,632 ---...:.-~--"--78,964,954,684 ----..;~--------

Phai ni}p trongnam

Da ni}p trongnam s6 cu6i ky

31

- . ~CONG TY CO PHAN THUY SAN B~C LIEU89, QLlA, Khom 2, Phuong 1, Tx. Gia Rai, Bac Lieu

Bao cao tai chinhCho narn tai chinh Qui 1 - 2019, k~t thuc vao ngay 31103/2019

BAN THUYET MINH BAo cAo TAl CHINHQui 1Niim 2019

sa cuiii niim19. CHI PHi PIL.\.I TRA:a. Ng:io han:- Trich tnroc chi phi ,ti~n hrong- Chi phi thoi gian ngirng kinh donh- Tam trich chi phi gia v6n hang 96a, thanh pham, BDS oii ban ...- Trich tnroc, chi phi, dien mroc, liii yay trai phieu chuyen o6i- Chi phi liii yay ( lai yay qua han)- Chi phi phai tra khach. Dili ban:

- Lai trai phieu chuyen d6i- Trich tnroc chi phi sua chira l6n ...- Cac khoan khacCqog:

Don vi tinh: VND

sa dim niim2,314,609,641 1,935,483,344

-.

2,314,609,641 1,873,591,12061,892,224

\I

2,314,609,641 1,935,483,344

20. PHAI TRAKHAC: sa cuai niim

22,872,781,059- Tai san thira cho xu Iy

- - Kinh phi c6ng doan-BHXH-BHYT-BHTN- Phai tra v~ c6 phan h6a- Nhan ky ciroc kY quy ngan han- C6 tire 19i nhuan phai tra- Cac khoan phai tra, phai n9P khac

110,687,118175,233,53987,143,932

166,409,412

22,333,307,058

b. Dai han:

- Nhan ky circc kY quydai han- Cac khoan phai tra, phai n9P khacCqog:

sa da.u niim \~,,

21,821,903,686

129,029,228204,263,267

62,275,223214,405,177

21,211,930,791

22,872,781,059 21,821,903,686

Ghi chu:

Chi ti~t s6 dir c~c khoan no qua han:

21. DOANH THV CHUA THVC HI~Na. Ng:io han:Chi ti~t theo tung s6 dir:

sa cuai niim sa da.u niim

b. Dai han:

32

CONG TY CO PH AN THUY SAN B~C LIEU89, QLlA, Khorn 2, Phuong 1, Tx. Gia Rai, B

CONG TV CO pHAN THUV SAN B~C LIEU89, QL 1A, Khorn 2, Phuong 1, Tx, Gia Rai, B(;lC Lieu

Bao cao tai ehinhCho narn tai chinh Qui 1 - 2019, k~t thuc vao ngay 3110312019

BANTHUYET MINH BAa cAo TAl cHiNHQui 1Niim 2019

DO'n vi tinh: VND24. VON CHU sa HUu

24.1. Bang tlai clld~l biin tl{Jngcica Van chit s& hiru

van gop cua-; CS'U

Thang dtrvan cB phh

CB p~i~u"

quy' ,Quy dAu to'phat 'tri~n

Chenh l~ch tygia

L'Q'inhuan sauthu~ chua phanphai va cac quy

CQng

a. sa du dAu narn trurrc 105,000,000,000 21,884,133,333 (10,000) 617,225,337 14,393,127,389 145,198,596,381- Tang trong ky 946,241,453 946,241,453Trong do: '- Tang trong ky truce- Tang do trich ttl' lei nhuan- LQ'i nhuan tang trong ky truce 946,241,453 946,241,453- Tang khac

- Giam trong ky (55,172,040) (55,172,040)Trang do:- Giam chia c6 tire trong ky truce- Giam lei nhuan do trich guy trong ky truce

I

- Giam loi nhuan khac (55,172,040) (55,172,040)b. sa duo cudi nam truo'c (sa duo dh ky nay) 105,000,000,000 21,884,133,333 (10,000) 617,225,337 , 15,284,196,802 142,785,545,472 .•- Tang trong ky 397,603,433 397,603,433Trong do:- Tang v5n trong ky nay- LQ'j nhuan tang trang ky nay 397,603,433 397,603,433- Tang khac

- Giam trong kyTrong do:- Gillin v5n trong ky nay- Giam loi nhuan trang ky nay- Giam loi nhuan khacC. sa du cuai narn nay 105,000,000,000 21,884,133,333

34(10,000) 617,225,337 15,681,800,235 143,183,148,905I "~-,~ ->.:z: 0 0 -:0If- ("")C:40 •..0>\Q\\

CONG TY CO PHAN THUY SAN B~C LIEU89, QLlA, Kh6m 2, Phuong 1, Tx. Gia Rai, B

CONG TY CO PHA.N THUY SAN B~C LIEU89, QL1A, Khom 2, Phuong 1, Tx. Gia Rai, B~c Lieu

Bao cao tai chinlCho nam tai chinh Qui 1 - 2019, k~t thuc vao ngay 31103/201'

BAN THUYET MINH BAo cAo TAl CHINHQui 1Niim 2019

VI. Thong tin bA sung cho cac khoan muc trinh bay tre~ Bao cao k€t qua hoat dQng kinh doanh

Don vi tinh: VND

1. DOANHTHU Qui 1NAM2019 Qui 1NAM 2018

Doanh thu bdn hong va cung cap dich v~- Tang doanh thu

+ D;anh thu ban hang+ Doanh thu thanh pham dli tieu thu+ Doanh thu hQ"Pdong xay dung+ Doanh thu cung d.p dich vu

- Cdc khodn giiim trir doanh thu+ Chiet kh~u thuong mai+ Giam gia hang ban+ Hang ban bi tra lai

- Doanh thu tlzuan+ Doanh thu thuk ban hang hoa+ Doanh thu thu~n thanh pham dli tieu thu+ Doanh thu thu~n hop d6ng xay dung+ Doanh thu thuan trao d6i dich vu

9~,723,609,03898,723,609,038

107,688,185,68"107,688,185,68 i

797,948,600 1,216,364,06:;'

512,260,736285,687,864

97,925,660,43897,925,660,438

1,216,364,062

106,471,821,619106,471,821,61 S

Qui 1NAM2019 Qui 1NAM 20182. GIA VON HANG BAN

+ Gia von hang hoa dli ban+ Gia v6n thanh pham dli tieu thu+ Gia v6n khong sari xu~t cua Ganh Hao+ Gia v6n cung d.p dich vu

TAng cQng

76,302,114,260 83,452,872,58'

76,302,114,260 83,452,872,58'

3. DOANH THU HO~T DO GTAICHiNH Qui 1NAM 2019 oui 1NAM 2018- Lai tien giri, tiSn cho yay 7,541,743 24,990,06'- C6 tire, loi nhuan duoc chia- Lai ban hang tra cham- Lai chenh lech tY gia 842,743,366 132,431,09:- Lai chenh lech tY gia chua thirc hien- Doanh thu hoat dong tai chinh khacTAng cQng 850,285,109 157,421,16:

4. CHI PHI TAl CHlNH Qui 1NAM2019 oui 1NAM 2018- Chi phi llii yay 3,926,966,157 3,694,428,21 :- L6 chenh l~ch tY gia 198,901,740 57,244,19'- L6 do thanh Iy cac khoan d~u tu

36

CONG TY CO PHAN THUY SAN B~C LIEU89, QLlA, Kh6m 2, Phuong 1, Tx. Gia Rai, Bac Lieu

Baa cao tai chinh

Cho nam tai chinh Qui 1 - 2019, k~t thuc van ngay 3110312019

BAN THUYET MINH BAo cAo TAl CHINHQui 1Niim 2019

VI. Thong tin b& sung cho cac khoan muc trinh bay tren Bao cao k~t qua hoat d(>ng kinh doanh

- Chich kh

- . ,CONG TY CO PH AN THUY SAN B~C LIEU89, QUA, Khom 2, Phuong 1, Tx. Gia Rai, B?c Lieu

Bao cao tai chinhCho nam tai chinh Qui 1 - 2019, k~t thuc vao ngay 3110312019

BAN THUYET MINH BAo cAo TAl CHiNHQui 1Niim 2019

VI. Thong tin b6 sung cho cac khoan muc trinh bay tren Bao cao k~t qua hoat di}ng kinh doanh

- Thue, pli1....J$ phi- Chi phi dl! ph6ng- Chi phi dich VI) mua ngQai- Chi phi bang tien khac

Tang ci}ng

31,668,500 28,699,334

228,829,2201,969,153,080

214,104,1081,535,998,103

5,193,853,559 4,437,441,479

9. CHI PHI THEO YEU TOQui 1NAM 2019 Qui 1NAM 2018

- Chi phi nguyen lieu, V?t lieu, CCDC- Chi phi nhan cong- Chi phi kh§.u hao TSCD '.- Chi phi dich V1,lmua ngoai .- Chi phi khac bang tien

Tang ci}ng..),

-ecm PHI TRUE TRU ~ DOANH

10. NGHI¥P HI~N IIANH

- T6ng Iqi nhuan k~ toan tnroc Thu~- Cac khoan di~u chinh'thu nhap, chi phi cua cacnarn tnroc va phan b6 16 vao chi phi thue TNDNhien hanh nam nay- T6ng thu nhap chiu ThuS- Thu~ TNDN hien hanh- Tang thu nh~p sau thu~ .TNDN

Qui 1NAM 2019 Qui 1NAM 2018397,603,433 5,683,852,086

397,603,433 5,683,852,086

397,603,433 5,683,852,086

Tang ci}ng795,206,866 11,367,704,172

11. CHI PHi THUE THU NH~P DOANH NGHI~P HoAN L~I

Qui 1NAM2019 Qui 1NAM2018

Chi phi thu~ TNDN hoan lai phat sinh tir cackhoan chenh lech tarn thoi phai chiu thu~

Chi phi thue TNDN hoan lai phat sinh tir viechoan nhap tai san thu~ thu nhap hoan lai .

38

CONG TY CO PH.AN THUY SAN B~C LIEU89, QLlA, Kh6m 2, Phuong 1, Tx. Gia Rai, B

- . ~CONG TY CO PHAN THUY SAN B~C LIEU89, QLlA, Kh6rn 2, Phuong 1, Tx. Gia Rai, Bac Lieu

Baa cao tai chinhCho narn tai chinh Qui 1 - 2019, k@tthuc van ngay 31103/2019

BAN THUYET MINH BAo cAo TAl CHiNHQui 1Niim 2019

VI. Thong tin b6 sung cho cac khoan muc trinh bay tren Bao cao k~t qua hoat dQng kin,h doanh

Tr~n Chi Warn K~ Toan TruongCho din ngay ldp Bao cao tai chinh, cac khoan chua duoc thanh loan voi cdc hen lien quan nhu sau:

b. Cac giao dich trong y~u v6i cac ben co lienquan:

-,

Ten Cong ty Quan h~Con CTHDQTCon CTHDQT

TGDAnh TGD

Can CTHDQT

Giao dich

Trai phieu chuyen d6iTrai phieu chuyen d6iTrai phieu chuyen d6i

Trai phieu chuyen d6i

Yay ti€n

sfi tienNguyen Son HaNguy~n Minh TriNguyen Thanh Dam

Nguyen Thanh Long

Nguyen Minh Tri

4. ThOng tin v~ Bao cao bQ phan:

+ Cong ty khong I~p bao cao i?

CONG TY CO PHA.NTHUY SAN B~C LIEU89, QLlA, Kh6m 2, Phuong 1, Tx. Gia Rai, B

CONG TY CO PHA.N THUY SAN B~C LIEU89, QL1A, Khorn 2, Phuong 1, Tx. Gia Rai, Bac Lieu

Baa cao tai chinhCho narn tai chinh Qui 1 - 2019, k~t thuc V30 ngay 3110312019

BAN THUYET MINH BAo cAo TAl CHINHQui 1Nom 2019

VI. Thong tin b6 sung cho cac khoan muc trinh bay tren Bao cao k~t qua hoat dQng kinh doanh

Rui ro ngoai t~ la rui ro ma gia tri hop Iy hoac cac luong hru chuyen tien trong tuong lai cua cong cu tai chinh se bieno9ng theo nhirng thay o6i ctia 15'gia h6i doai. Trong narn 2018 Cong ty khong phat sinh cac giao dich bang ngoai t~.

m. Rui ro v~ lai 5U§.t

-.Rui ro liii s~~t la rui ro ma gia tri hop Iy hoac cac luong tiSn trong tuong lai cua cac e6ng cu tai ehinh se bien oOng theonhiing thay o6i cua liii su~t thi tnrong.

n. £)(> nhay cua nqoal t~Voi gia dinh cac bien s6 khac khong thay d6i, bi~n dong cua IQ·inhuan tnroc thu~ va v6n chu so hiru cua Cong ty d6ivoi sir thay d6i cua tY gia nhu sau:

6. Thong tin v~ hoat d(>ng lien tuc

7. Thong tin v~ 56 li~u 50 sanh:

s6 lieu so sanh la s6 lieu tren Bao.cao tai chinh eho nam tai ehinh k~t thuc ngay 31 thang 12 nam 2019 oii diroc ki~mtoan boi Cong ty TNHH Dich V\I Tu v~n Tai ehinh K~ toan va ki~m toan Phia Nam (AASCS).

NgU'C>'iI~p bi~u K~ toan trU'C>'ng

NGUYEN THANH LONG

42

2010-01-01T00:00:00+0700