d u conc - pvoil · 2019-08-12 · nghiqp xu6t nhap khau d6ng ducrng eudn 6 m6n, pho can tho, vi6t...
TRANSCRIPT
Diro'c so6t x6t bo'i
CONc TY TNDia chi: 29 Vo
CONC TY Co PHAN D,^?
XUAT NHAP KHABtio ctio tdi
clto giai ilogn 06
itd ctrqc
DICH vU rrl vAN rAl cniNuHHTh! S6u, Phud'ng Dal(ao, Qudn l, Tp. Chi Minh - Tel: 028.38205944 - Fax: 028.38205942
U TU CONc NGHIEPOONC DUONG
giita ni€n ttQ
ctiu ndm 2019
xdt
roAN vA xrBlvr roAN pHiA NAM (AASCS)
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cOxc ry cp oAu rU cOruc NGHTEp xuAr NnAp Brio crio tii chinh giira ni6n tI6
iai doan 06 th6ne dAu n6m 20l 9
U DONG DTIONG
Chol628 Di6n Bi€n Phir udn 3, TP. HCM
MUC LUC
nAo cAo cul n.q,N ToNG cIAru ooc
nAo cAo soAr xET THONG TrN rAr cniNn crrrA DO
NAO cAo TAI CHfNH GITIA NTBx Do DA DTIoC SoA xfr- BAng cdn c16i k6 toarr giira ni€n d6
- Biio crio k6t qui hoat dQrrg kinh doanh gifr'a niOn tlQ
- 86o c6o lr-Lu cl,uy6n ti6n tQ gifi'a ni6n dQ
- Bin tlruy6t minli b6o c6o tdi chinlr giii'a ni6n d6
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CONG TY CP DAU TTI CONG NGHIEP XUAT NHAP1628 DiQn Bi6n Ph[r, Phud'n 3, TP. HCM
BAo cAo CUA BAN
Ban T0ng Giiim d5c C0ng ty C6 ptrAn DAu Tu COng NghiQp Xtrinh biy 86o c6o cria minh vd 86o c6o tdi chfnh gi0'a ni€n dQ c
l. Hinh thric s0 hiiu v6n
V6n di6u 16 cria C6ng ty theo Gi6y chring nhdn ddng kj doanh
V6n g6p c[ra Cdng ty tai ngdy 3010612019:
Trr.r s6'chinh cria C6ng ty t1i 1628 Di6n Bi6n Pht, Phudng 6,
2. Linh vqrc kinh doanh
Sin xudt, thuong m4i, dich vu.
3. Ngirnh ngtrd t<intr doanh
bu6n min cua, tro tr6u, bd mia; Sin xuAt ndi hoi (ru n6i froiduo'ng 6ng fth6ng hoat d6ng tai trp sd); Sin xu6t, ph6n ph6idri; C6ng ngh6 s6y bd lidm; C6ng nghQ sAy mri cao su.
Brio cr{o tiri chinh giira ni€n d0
iai doarr 06 th6ne dAu n[rn 201 9
Au o0Nc DUoNGCho
C6ng ty CO pnAn DAu Tu C6ng Nghi€p XuAt NhAp KhAu D6ng duo-c chuy6n eOi ttl COng ty TNHH Ddu Tu C6ngNghiQp Xu6t Nhap KhAu D6ng Duong theo Gi6y chf'ng nhfn Ang ky kinh doanh thay cl6i lAn thri'19 ngdy 1410612016.Cdng ty dLrsc 56'I(ti ho4cli vd DAu tu Thdrrh ph6 ffO Chi MinhlAn d6u ngity 2510612010 vd rldng kf thay ddi lAn thri' 24 ngdy t!
ip Giey chrirrg nh6.rr ding kli l<inh doanh s6 03 l0l 03090
ThLr gom rac thbi d6c hai; Xt' lli vd ti€u lity rdc thhi rlQc hai; bu6n vft li6u, thi6t bi lAp dat klr6c trong xAy dprg; B6nbLrdrr rliiy m6c, thi6t bi vd phu tirng rn6y khric; Xdy dylg c6rg '
hai; Xu l:f vd ti6u hiry r6c th6i kh6ng clQc hai; Xfl lli 6 nhiErn vdd6'; Hodn thi6n c6ng trinh xay dp'ng; Sin xu6t bi, b6nh r5ng,bu6n kirl loai vd qudng kim loai; B6n bu6n g4o; S6n xu6t thoat d6ng tai trp so); B6n bu6n nhi6n li6u rin, l6ng, khi vd c6c
4. M6 hinh hoSt tlQng ciia doanh nghiQp
Tcli ngdy 30i06i2019, Cdng ty CA pnin Ddu Ttt C6ng NghiQp01 (mQt) Vdn phdng dqi diqn theo danh sdch dadi ddy;
Danh sdch Chi nhdnh
udt NhQp Khdu D6ng Duong co 05 (ndm) chi nhdnh ta
Chi rrh6nh C6ng ty CO pnAn DAu Tu Cdng TO S, Ap Tdn Lflp,NghiQp XLr6t Nnap KhAu D6ng Duong Vi6t Nan.
PhLr6'c TAn, Thdr.rh ph6 AiCn Hda, Tinh D6ng Nai,
Chi nhdrrh Cdng ty Tu COng LO 2.9A6 dudng 6 - Khu c6ng nghiOp Trd N6c 2, Phudng PhLr6c Th6i.NghiQp Xu6t Nhap KhAu D6ng Ducrng eudn 6 M6n, PhO CAn Tho, Vi6t Nam.
Chi nh6nh C6ng ty C6 pnAn EAu Tu C6ng Khu c6ng nghiQp
Giang, Vi€t Nam.! Tho, Xd Trung An, Thdnh ph6 M! Tho, Tinh Ti6rr
NghiQp XLr6t Nhdp Kh6u Ddng Duo'ng
Chi nh6nh C6rrg ty C6 PhAri DAu Tu'C6ng Ld E, duong s6 8,
NghiQp XuAt Nhdp KhAu D6ng Duo'ng TaiBinh Duo-ng
ONG GIAM DOC
Nh4p Khdu Edng Duo'ng (sau dAy gqi tit lir "C6ng ty")C6ng ty cho giai doan 06 th6ng dAu ndnr 201 9.
1212017.
120.000.000.000 vND
120.000.000.000 vND
n 3, TP. HCM.
ng tAm); SAn xu6t khi tl6t, ph6n ph6i nhi6n li6u khi bing rtrin
..: , -u U .Iudc,'nu6c n6ng, didr-r hda kh6ng khi vd rar;;l;;H %P
Binh Duong, Vi6tCN S6ng l, PhLLd'ng DT Arr, Thi Xa DT Arr, Tinh
phArn li€n quan (tru khi dAu m6 h6a l6ng LPG). B6n ,. ,,iil
nh kf tltuflt d6n dyng khric; Thu gom r6c thii kh6ng dQc -=--.-)at dQng qu6n ly ch6t thai khric; ChuAn b! mit bing; Phri '.1.ds6, c6c b0 phQn di€u khi6n vd truy6n chury6rr d6ng; Biin IY\,;, b6 ch0'a vd dpng cu ch[ra tlpng bing kim loai [rrOrg :f['H
CONG TY CP DAU TI.I CONG NGHIEP xUAT NHAPl62Et Di0n Bi€n Phu, P 3. TP. HCM
Danh sach Chi nhdnh 1iAp theo)
TAn
Chi nh6nh C6ng ty CO pnan Ddu Tu Cdng
NghiQp XuAt Nh4p KIiAu D0ng Duo'ng T4iViurg Tdu
Danh sdch Vdn phdng dqi di€n
TAn
Van phdng dai diQn C6ng ty C6 phAn OAu
TrL C6ng NghiQp Xu6t Nhfp KhALr D6ngDtLong
S. ftit quii hogt tlQng
K6t qud ho4t dQng kinh doanh cfra C6r-rg ty vd tinh hinh tdi c
clrinlr gi['a ni6n ilQ dinh kdrn.
Au ooNc DUoNGCho
86o ciio tdi chinh gifr'a ni€n <tQ
iai doan 06 th6ne dAu nim 2019
Dia chi
Khu cdng nghiQp ! Xudn A, Phuong M! Xu6n, Thi Xa Ph[r M], Tinh Ba
Ria - V[ng Tdu, iOt Nam
308 CQng Hda,
Nam.ud'ng 13, Qufln TAn Birrh, Thdnh pnO UO Chi Minh, Vigt
inh tai ngdy 30/06/2019 duqc th6 hiQn trong 86o c6o tdi
I(hdng c6 sy kiQn trgng y6u ndo xiy ra sau ngdy kh6a sd kti
chinh hay c6ng b6 tr6n 86o c6o tdi chinh gifr'a ni6n dQ ndy.
7. HOi tl6ng Qurin tri, Ban T6ng Girim tl5c, Ban Ki6m sorit v Eqi diQn phip lu{t
HQi tl6ng Qurin tri6,19 Nguy6n Thanh QuangBa TrAn Kim Sa
6ng Nguy6n Trung Qu6c6rg TrAn Kirn Cucrng
Ba TaTh! Nggc ThAo
Ban T6ng Gi6m tlaic vn K6 todn tru0ngBa TrAn Kirn Sa
Ong Nguy6n Trung Qu5cOng Trdn Kim Cuong
Ba Ng6 Hodng Yi5n
Ban Ki6m sodt
Be Nguy6n Vdn ThAo
6ng Cai Hd Ai vtyBa Nguy6n M4nh Ti6n
Dsi diQn ph6p luitBe TrAri Kim Sa
ich
6. C{c sq kiQn sau ngiy khori s6 trti toin 16p Brlo cio tii chin
8. Ki6m tofn vi6n
C6ng ty TNHH Dich vu Tu vAn Tdi chinh K6 to6n vd Ki6m to6
chirrh giira ni6n d0 cho C6ng ty.
giiia ni6n tIQ
lpp 86o c6o tdi chfnh gi0'a ni6n dQ ddi hdi phAi rluo-c di6u
vlen
vten
vlen
vlen
T6n
Ph6
Ph6
16r
Gi6m d6c
6ng Gi5m d6c1
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ong Gram doc
tru6rg
ban
vten
vlen
TOn Gi6m d6c
Phia Nam (AASCS) dd thgc hi€n sodt xdt ciic b5o c6o tdi
',)iIl:ri*
CONG TY CP DAU TI.I CONG NGHIEP xUAT NHAP Au oONc DTIoNGCho
B6o c6o tiri chinh giira ni6n tIQ
l628 Di0n Bi0n Pht, Phudrrg 6, QuAn 3, TP. HCM iai tloan 06 th6rre dAu ndrn 2019
9. Cdng bi5 trlctr nhigm cria Ban Tiing Girim a6c Aiii v6i B6
Ban T6ng Giam d6c C6ng ty chiu triich uhiQrn vd vi6c l6p B6o tdi cliinh giira ni0n dO phin 6nh trung thirc, hgp l), tinhhinh hoat ddng, k6t qui ho4t ddng kinh doanh vd tinh hinh I
86o ciio tdi chfnh giira ni6n dQ, Ban T6ng Girim d5c C0ng ty
Xdy dr,rng vd dny tri ki6m soiit n6i bQ md HQi
dArn bio cho viQc lQp vd trinh bdy b6o crio tdi chigiarr l4n ho{c do nhAm ldn;
Lga chon ciic chinh sdch kti to6rr thich hcrp vd 6p d
Dua ra c6c diinh giri vd du' do6n ho-p lf vd thdn tro
Cric chuAn mg'c k6 toiin dang 6p dyng rluoc Cdng tu6n tht, kh6ng c6 nlrftrg rip dr,rng sai lQch trorrg y6Lr d6n
chinh gifr'a ni6n dd ndy.rnri'c cAn phAi c6ng b6 vd giAi thfch trong biio c6o td
LQp citc brlo c6o tdi chinh giira ni€n cl6 du'a tr€n cocho rirrg C6ng ty sE ti6p tuc hoat dQng kinh doanh.
ho4t dQng kinh doanh li6n tqc, trt truolg ho, p kh6ng thti
Barr Tdng Gi6rn d6c C6ng ty d6rn b6o ring c6c sO t5 toan a luu gifr'di5 ph6n 6nl, tinh hinh tdi chfnh cia C6rrg ty, v6'i
c6o tii chinh gifi'a ni6n tIQ
chuyrin ti6n tQ cria C6ng ty trong kj,. Trong quri trinh l6p
n t<rit Oa tu6n thri ciic y€u cAu sau:
rn['c dQ trung thuc, ho, p lf t4i b6t cri'tho'i di6rn ndo vd d6rn b6o
hi6n hdnh cira Nhd rru6'c. D6ng thd'i c6 tr6ch nliidrn trong vi6cphdp thfch hA'p de ngdn ch6n, phrit hiQn c6c hdnh vi gian l6n vd
QuAn tri vir Ban T6ng Gi5m cl6c x6c ctinh ld cAn thitit d6
r giffa ni6n d0 kh6ng cdn chfa dung sai s6t trgng y5u do
g c6c chfnh s6ch niry m6t c6ch nh6t qu6n;
ring Brio c6o tdi chinh giiLa rri6n dQ tu6n th[r c6c quy dinh
dim an todn tdi siui crja C6ng ty vii tlrr"rc hign c6c biQn
vi pham kh6c.
Barr Tdng Girim ddc C6ng ty carn k6t ring 86o c6o tdi chinh ira ni6n clQ d5 phAn 6nh trung thp'c vd ho-p lli tinh hinh tdiclrinh crla C6ng ty tai tho'i cliCrn 30 th6ng 06 n6m 2019, k6t,giai doan 06 th6ng dALr ndni 2019, phir ho-p v6.i chuAn muc,tlinh hi0n lidnh c6 li6n qLran.
ho4t d6ng kinh doanh vd tinh hinh lu'u chr-ry6n tidrr t6 clr
, d6 k6 to6rr doanlr nghidp Vi6t Narn vd tu6n th[r cdc qu
Cam k6t khric
Ban T6ng Gi6m d6c carn k6t C6ng ty d5 tr-rdn thir righTa vu c6 bti tlr6ng tin theo quy dinh t4i Th6ng tu sd I 55l2)l5lTT-BTC ngdy 0611012015 do 86 Tdi Chfnh ban hdnh vdi hu6ng d5n vd vi6c c6ng b6 th6ng tin trdn thi trudng chfing klrodrr.
PhA duyQt btio crio tdi chinh
Chilng tdi, HOi d6ng Quan rri phA duyQt Bdo cdo tdi ch{nhtdi chinh 06 thang ddu ndm 2019 cua C6ng ty Cii pnan
NghiQp Xuiit NhQp Khdu Ddng Duong.
LQp, ngdyQ-! tnang 08 ndm 2019
Thay m{t HQi tl6ng Qu:in tri
giai doan
Tu Cdng
6i:il qr* \rAl
R}
thang 08 ndm 2019
fing Gi6m tli5c
i diQn ph6p luf,t
fl$ilffi9
cd ptrAu
Nguy6n Thanh Quang
\4Zn'''oePendent Leqal E! Accoun!-
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cOnc rY rNHH DICH vU TLI vAu rl tsrl\flt,CHINH KE TOAN VA KIEM TOAN PHIA NAM
SOUTHERN AUDITING AND ACCOUNTING FINA CONSULTING SERVICES COMPANY LIMITED (AASCS)
s6 ' 530 Bcsxtrct2ole/AASCS
BAo CAO Ar xrrTHONG TIN TAI CHi H GIUA NIEN DO
Cdc c6 il6ng, HQi dting Quin tri, Ban Tiing Gi tliicp KhAu DOng DucrngCdng ty CO ptrin Diu Tu C6ng NghiQp Xudt
Chrhng t6i da soiit x6t b6o ciio tdi chinh gifr'a ni€n dd cho
3010612019 kdm theo cia C6ng ty CO phAn DAu Tu C6ng
giai dopri 06 thSng dAu rrarr 2019, kdt thric t4i ngdy
lOlO'712019, til trang 08 drln tang 43, bao gtim Birig c6n
quA hoat dQng kinh doanh giila ni€n dQ, B6o crio luu cliuy6n t dn tO giira ni6n dQ cho k! k6 tod,n k6t tlific cirrrg ngiy vd
Bin thuy6t nrinh b6o c6o tdi chinh gifra ni6n d0.
Trfch nhiQm ciia Ban T6ng Gi6m tti5c
Ban T6ng Ci6rn d6c C6ng ty chiu tr6ch nhigrn l{p vd trinh
theo chuAn rnq'c k6 toiin, ch6 d0 kti to6n doanh nghiQp ViQt N
trinh bdy b6o c6o tdi chfnh giii'a ni6n d0 vd chiu tr6ch nhiQm
tghiQp XuAt NhQp KhAu D6ng Duo'rrg, cluo-c l4p rrgdy
kti toiirr gifi'a niOn dd tai ngdy 3010612019, 86o c6o kilt
,44-.5ot t z2
:ONG Ilil l{HlH{ Hl,
it vu Tttrung thgc vi ho.'p lf b6o c6o tdi chinh giira ni6rr d0 ,:ttlnu xE
vd c6c quy clinh ph6p lf c6 li€ri quan d6n viOc lAp ,d :.i'L'.]:..r ...,. .. i,lllANAki6m so6t nQi b0 mi Ban T6ng Girim d6c xdc dinh li'{-.:;
cAn thi6t Ae Oam b6o viQc 14p vn trinh bdy b6o c6o tdi chinh
lrharn lan.
Trfch nhiQm ciia Kitim tof n vi6n
Tr6ch nhiQrn cria chring t6i Id dua ra k6t luQn vC brlo c5o tdi inh gilLa ni€n dQ dr,ra tr6n ktit qud so6t x6t c0a ctr0ng t6i.
Chrhng t6i dd thp'c hiQn cdng viQc soiit xdt theo ChuAn rnp'c V Nam vd ho. p d6ng dich vu so6t x6t sO Zqt0 - Sodt xet
th6ng tin tdi chinh giiLa ni€n d6 do ki6rn toiin vi6n dQc l4p do'n vi thuc hipn.
C6ng viQc so6t xdt tlr6ng tin tdi chinh gifi'a ni6n ttQ bao g6m tligc hiQn c6c cuQc ph6ng v6n, chir yiiu ld ph6ng v6n
rrlriilg r-rgr.rdi cl-rlu tr6ch nhiQrn vA cdc v6n dE tdi clrirrh k6
kh6c. MQt cuQc so6t xet v6 co bdn c6 pharn vi hgp ho'n mQt
todn Vi6t Nam vii do v6y kh6ng cho phdp chring t6i d4t sg dirn b6o ring chring t6i sO nhfln bi6t duo. c t5t cd cdc
v6n d€ trong y6u c6 th6 cluo.'c ph6t hiQn trong mQt cuQc ki6n . Theo d6, chfrng t6i kh6ng du'a ra 1i ki6n ki6rn to6n.
29 Vo Thi Sau Street, District 1, Ho Chi Minh CityTel: (028) 3820 5944 - (028) 3820 5947 - Fax: (028) 3820 5942
Email: [email protected] Wehsite: www,aascs.com.vn
fi'a ni6n dQ kh6ng c6 sai s6t trgng yiiu do gian l4n ho4c 1$S
, vd thq'c hiOn thrl tqc ph6n tich vd c6c th[r tuc soAt x6t
Qc ki6rn to6n dug-c thq'c hiQri theo ciic chuAn rnp'c ki6m
Kfnh efti:
A A s c s
x6t t.,4n ciia Ki6m toiin vi6n
Can cfl tr6n k6t quA so6t x6t crha chIng t6i, chfrng t6i kh6ngch[nh giira ni6n d6 cira C6ng ty Cti fhin Diu Tu C6ngkhOng phdn anh trung thgc vd ho.'p l1i, tr6n cdc khia canh30106/2019, cffng nhu k6t qu6 hoat ddng kinh doanh vd luu cthric cirng ngay, phD ho. p vdi chu6n muc kli torln, cti6 OO t<C t,li6n quan cl6n vi6c lfp vd trinh bdy bdo cdo tdi clrinh gifr,a ni6n
c6 v6n dd gi khi6n chfng t6i cho rang Biio c6o taiXu6t Ntr6p Kh6u Ddng Duong dinh kdm theo dAy
'gng y6u, tinh hinh rdi chinh cria C6ng ty rAi ngayy6n tiOn t0 cho kj,k6 to6n 06 th6ng dAu n[m 2019 k6tn doanh nghiQp Nam vd c6c quy dinh ph6p ly c6
ngdy1) thang 08 ndm 2019
Dich vg Tu v6n Thi chinhm torln Phia Nam
LO VInDKHN ki6m to6n: 0479-2018-142-l
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CONG TY CP DAU TTI CoNG NGHIEP xUAT NHAP162B Di0n Bi0n Ph0, P 3. TP. HCM
Chi ti6u
A . rAr sAn ncAN u4lv
I. Ti6n vi cic hhofrn tuong duong tidn. -.:.l. llerl2. Circ kho6n tuo'ng tluong tidin
II. Effu tu tii chinh ngin hqn3. EAu tu n6m gifi'tlt5n rrgdy cl6o h4n
III. Cic khoin phii thu ngin hgnl. Phai thu ng6n han cria kh6ch hdng
2. Tri tru6'c cho nguo'i biin ngin han
3. Phai thu n6i bd ng6n han
4. Phai thu theo ti6n d0 kti ho4ch hop ddng x6y dung5. Phai thu vA cho vay ngin h4n
6. Pli6i thu ngin han kh6c
7. Du phorig c6c khoin ph6i thu ngin h4n kh6 ddi8. Tdi sdn thiiiu cho'xir l;i
IV. Hing tdn kho
l. Hdng tdn kho
V. T,'i srin ngfn hqn khicl. Chi phi trd tru'6'c ng6n han2. Thu6 GTGT duo-c khSu trir'3. Thu6 vdcirc khoin phii thu nhd nu6'c
5. Tdi sAn ng6n h4n kh6c
B. rAr sAN nAr n4N
I. Cdc khoiin ph:ii thu dii h4n6. Phai thu ddi han kh6c
II. Tli srin cti dlntrl. Tdi sdn cti Ointr hftu hinh
- NguyAn gid
- Gid tri hao mdn lui kd
2. Tdi sin cti dinh thud tdi chfnh- NguyAn gici
- Gid tri hao mdn lu! kd
3. Tdi sAn ci5 Ainf, v6 hinh
IU. B6t tlQng siin tliu tu
IV. Tni srin dtr dang dii h4n2. Chi phi xdy durg co b6n d6'dang
V. D6u tu tii chinh dii hqn
VI. Tii sdn dii h4n khricl. Chi phi tri tru6'c ddi han
gANc cAx DoI KE T AN cnla NrEN DoTai ngdy 30 thang 06 ndm 2019
86o c6o tii chinh gifra ni6n tlQiai doan 06 thdns dAu nirn 2019
Don vi tinh: vND
Ngny 30/06/2019 Ngny 01/01/2019
U D6NG DTIONG
Cho
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Thuy6tminh
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341.792.521.698
921.190.171
921 .190.17 1
17.700.000.000
17.700.000.000
289.086.136.886
132.138.778.979
1s6.565.32s.578
382.03232;
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709.833.8025.054.800.569
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214.399.919.55L
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210.633.759.399
198.071 .936.067
243.453.870.740
(45.381.e34.673)
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ffi
rdxc ceNG rAr sAN 635.064.256.790 398.646.927.ts[
cONG Ty cp DAU rrI cONc NGHTEp xuAr NnApl628 Diqn Bi€n ph0, phudng 6, 3, TP. HCM
c . Nq pnAl rnAI. Nq ngin h4nl. Phai trd rigu'di b6n ng6n han2. Nguo'i mua tri tidn trudc ngin h4n3. Thu6 vd c6c khoin phii nOp Nhd nu6c4. Phai trd ngudi lao dQng
5. Chi phi ph6i trA ngin han
6. Phei tr6 n6i bQ ng6n han7. Phai tr6 theo ti6n dQ kii ho4ch ho.p d6ng xAy dung8. Doanh thu chua thg'c hi€n ng6n han9. Phai tr6 ng6n han kh6c10. Vay vd no- thu€ tdi chinh ng6n h4ri
I 1. Du phong phAi trA ngin han
II. Nq dii h4n
7. Phei trd dii han kh6c
8. Vay vir no'tlrud tdi chfnh ddi han
D. V6N CHU SO HI.IU
I. Viin chri sii hiiu1. V6n dAu tu cira chri sd h['u- Cd phiAu phd th6ng c6 quyin bi€u quyAt
n.: ,,:- LO pnteu uu dat
2. Thang du v6n c6 phAn
8 QLIY dAu tu ph6t tri6n10. Qu9 kh6c tliu6c v6n cht sd h0uI l. Lo. i nhu6n chua phdn ph6i- Lo'i nhudn chua phdn phai my rc aa"
"udi 6 t udc- Lo'i nhuQn chaa phdn pniii tc1, nay12. Ngu6n v6n dAu tu XDCB
II. Ngu6n kinh phi, qu! khdc
BANG cAN EoI KE T AN cua NrEN DoTai ngdy 30 thdng ndm 2019
Chi ti6u Thuy6tminh
U DONG DTTONG
Cho
86o c6o tii chinh giiia ni6n cIQ
ai doan 06 dAu nam 2019
Donvi tinh: VND
Ngny 30/06/2019 Nglry 01/01/2019
300
310
311
312313
314
315
316
317
318
319
320
321
330
337
338
v.1l
Y.12a
v.13
Y.14.aV.l5a
v.14.bv.1sb
v.16
483.227.ss5.50s
337.948.901.019
47.414.t46.280
340.000.000
4.380.728.633
1.394.629.342
641.324.773
176.112.477.98s107 .66s.s94.006-
r45.278.654.486
45.000.000
145.233.654.486
151.836.701.285
151.836.701.285
120.000.000.000
120.000.000.000
31.336.701 .28;2 3.460.5 3 3.302
8.376.167.983
255.186.393.849
r72.838.834.14212.538.243.291
140.000.000
3.821.520.415
I .774.413.303
s85.084.988
3.862.458.393
150.117.113.752
82.347.ss9.707
4'irll.r21
.)NG f,: lttllil,t Hti
:vuruir{nir xE-
iuEk rr:IfA NA
400
410
411
41 1a
41 1b
412
418
420
421
421a
421b
422
430
---/l rr r.tC82.347.sss.707*gjs
143.460.s33.302
143.460.533.302
120.000.000.000
120.000.000.000
23.460.533.302
13.382.723.871
10.077.809.431
TONG CQNG NGUON VON
Ngud'i Iap bi6u
63s.064.2s6.790 398.646.927.151
t<6 toin 6tql -.
>[oAU*\ xu
k\
cqNGfCO PHA
si'u rtl c0Ho
, xu(r NitAP
07 ndm 2019
Trin Kim SaLe ThiXuAn Y6n Ng6 Hoing Y6n
cONG Ty cp DAU rrI coNc NGHTEr xuAr Nndrl62B Ei Bi€n Ph0, Ph n 3, TP. HCM
U DONG DITONG
Cho
B5o crio tii chinh gifta ni6n rtQ
iai doan 06 dAu nanr 2019
Donvi tinh: VND
BAo cAo KEr euA HoAr DeN KINH DOANH GIUA NIEN DOCho giai doqn 06 g ddundm 2019
Chi tiOu
1. Doanh thu br{n hing vir cung c6p dich vu2. Circ khodn gi6m trD'doanh thu3. Doanh thu thuAn ve Uan hing vi cung c6p dich vg4. Gi6v6n hdng b6n
5. Loi nhugn gQp vG bin hing vi cung c6p dich vU6. Doanh thu ho4t d6ng tdi chfnlr7. Chi phf tdi chfnh
+ Trong d6: chi phi ldi vay8. Chi phi b6n hdng9. Chi phi quAn ly doanh nghiQp10. Lqi nhuQn thuin tri hoqt clQng kinh doanhI l. Thu nh4p khric
12. Chi phi kh6c
13. Lqi nhufn hhdc
14. Tiing lqi nhu{n kti toin trurfc thu6
15. Chi phi thLr6 TNDN hi6n hdnh
16. Chi phf thuti TNDN hoin lai
17. Lqi nhu$n sau thu6 thu nhfp doanh nghiQp
18. Lei co b:in tr6n cii phi6u
19. Lei suy girim tr6n cii phi6u
Ngudi lfp bi6u
, Thuv6t Tir ngirY Tir nghys0 .-1.-- 01/01/2019 rli5n 01/01/2018 tt6nmrnh
ngny 30/06/2019 ngiy 30/06/2018
vI.0lVI.02
VI.03VI.04
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VI.O5
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165.876.238.563
123.564.691
165.752.673.872
r 43.888.944.060
2t.863.729.812345.',l85.728
7.436.79s.629
7.433.5s4,282
4.257.717.73010.515.002.181
5.02s.098
4.374.860
650.238
10.515.652.419
2.139.484.436
8.376.167.983
698
125.26r.685.098
125.261.685.098
r r5.102.801 .259
10.158.883.839
92s.s654.683.846.219
4.473.844.565
3.025.507.3
;'i:3.182.181.
752.973.805
2.429.207.268
202
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VI.O9
coxc ry cp oAu rrI cONc NGHTEp xuAr NHAp AU OONC DITONG B6o crlo tii chinh gi[,a ni6n {lQl628 Di6n Bi€n Phu, phud.ng 6, 3, TP. HCM lgl&qn 06 th6ng dAu nam 201 9
NAo cAo LIIU CHUYENQheo phuong
Cho giai doqn 06 rg ddu ndm 2019
Don vi tinh. VND
Chi tiOu ThuyiSt Tir ngiy OU}UZ}tgminh d6n ngiy 30t06t}0tg
I. Lu'u chuyiin ti6n tri hoqt rlQng kinh doanh1. Lqi nhufn trur5,c thu62. Di6u chinh cho cdc khoin- Khdu hao TSCD vd BDSDT- Ciic khoin du phong
- (Laiyl6 ch6nh lQch t1i gi6 h6i tto6i do ctrinh gi6 lai c6ckho6n mpc tidn tC c6 gtic ngoai tg
- (Lai/6 tu ho4t if6ng ctAu tu- Chi phi ldi vay- Cric khoAn diAu chinh kh6c
3..Lcri nhu{n tir hoqt clQng kinh doanh tru6c thay tliiiv5n luu tlQng
- (T6ng)/gi6rn c6c kliotur phiithu- (Tang)/ginm hdng t6n kho- (Tang)/gi6m c6c khoin phAi tr6 (kh6ng k6 lai vay phAi
tri, thu6 thu nh6p doanh nghi6p ph6i n6p)- (Tdng)/gi6rn chi phi tri tru6'c- (Tang)/giirn clrring khodn kinh doanh- Ti6n lai vay dd trd- Thu6 thLr nh4p doarih nghi6p d5 nQp
- Ti6n thu l<h5c til lioat d6ng kinh doanh- Tidn chi kh6c cho hoat d6ng kinh doanh
26.434.73s.s4 'l,l
Luu chuy6n ti6n thu6n tir hoat kinh doanh
II. Luu chuy6n tidn ttr ho4t tlQng tliu tul. Ti6n chi di5 rnua s6rn, x6y dung TSCD vd c6c tdi s6n ddihan khdc
2. Ti6n thu til'thanh lli, nhuo-ng brin TSCD vd c6c tdi sAn
ddi han l<h6c
3. TiAn chi cho vay, rrua c6c c6ng cu no. cila tlon vi kh6c4.Ti6n thLr h6i cho vay, b6n lai c6c c6ng cqr ng cta dcrn vikh6c
5. Ti€n chi dAu tu g6p vdn vdo do-n vi kh6c6. Ti6n thu h6i dAu tu g6p vrin vdo do-n vi khric7. Ti6n tlru I6i cho vay, c6 tri'c vd lo-i nhu6n dugc chia 981.144
IEN TE GIUA NIEN DO.:
P gan trcp)
Ti'ngiy 0l/01/2018d6n ngiy 3010612018
10.515.652.419
11.193.274.309
(34s .7 s3 .473)7 .433.554.282
28.796.727.537
(69.048.s24.514)
(r 0.8s0.948.6s9)
205.990.436.596(61.444.760)
(7.3"t7 .314.497)(1.090.792.376)_
t46.358.739.327
(152.646 .266 .659)
(r 3.900.000.000)
3.182.18r.073
8.088.669.878
(904.11s.373)
4.473.844.565
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(1.723.884.2N
(3.920.949.792)
(242.920.6s0)_
39.946.883.18;
2
24
25
26
27
30
(87 .134.291 .s73)
20.000.000.00;
925.56s(67.r33.366.008)Lu'u chuy6n ti6n thuAn tir hoat rl6ne diu tu (166.s4s.28s.s1
coxc ry cp oAu rU coNc NGHTEp xuAr NHApI628 Di€n Bi0n phtj, phudng 6, eu6n 3, Tp. HCM
BAo cAo LUU CHUYEN(fheo phuong
u oONc DTIoNGCho
B{o c5o tii chfnh gifr'a ni6n rIQ
06 dAu narn 2019
Don vi tinh; VND
EN TE GIUA NIEN DOgian tiiip)
Cho giai doqn 06 ddu ndnt 201 9
Chi ti6u
I. Ti6n thu til ph6t hdnh c6 phi6u, nh6n v6n g6p cria chris6'hfi'u
2. Ti6n chi trA v6n g6p cho c6c chrj s6.hU,u, mua lai c6pliiOu cria doanh nghi€p cfa ph6t hdnh3. Ti6n thu tir rli vay4. Ti6n tri ng gdc vay5. Ti6n chi tr6 ng thu6 tdi chinh6. CO t[r'c, loi nhr"r6n d6 tr6 cho chri s6. hfi,u
n tidn thuin ttr ho4t dQne tii chinhLu'u chuy6n tidn thuAn trong kj,
Tidn vi tuo'ng duo'ng ti6n tl6u k)Anh hu6'ng cta tliay OOi t1i gia nOl Ooai cl6i ngoai tOTi6n vi tucrng tI n cuol
Thuy6t Tir ngiry 0t/0U}0tgminh tliin ngiy 30t06/201g
Tir ngAy 0ll0tt20t8tl6n nglry 30106120t8
164.845.692.s0;(140.049.231.7s1)
(4.364.88s.716)
20.434.s75.033
247.428.845
673.761.326
1 r 0.01 8.7s6. I 0;(72.1s7.702.s82)(t2.2ss.197 .940)
25.60s.85s.578
(1.s80.627.2m4.337.450.6d4
:r[ll }lr,U HIII
*Ir/vAi-rs6^s55JGUl(E Iol_ ------It IatAil
07 ndm 20te "!y4rtliic @Ngu'di lip bi6u
'-"-'-
LA ThiXu6n Y6n
Kti torin
Ng6 Hoing Y6n
921.190.171
Trin Kim Sa
46VcDl
>lol*\rs
cQueiSr'CO PHAN
olu ru c0u0xuiiT NHiP
cONG Ty cp DAu rII coNc NGHTEp xuAr NnApl62B Di€n Bi6n Phri 6, Qu4n 3, TP. HCM
I. Dic tli6m hoat ilQng ctia C6ng ty
1. Hinh thric s<! hti,u viin
gAN THUYET MINH B rO CAO TAI CHiNHClto giai doqn 06 g diu ndm 2019
U DONG DIIONGCho
Brio c6o tii chfnh gifr'a ni€n tIQ
iai doarr 06 thiing dAu nanr 2019
D6ng Duong duo. c chuytln O6i ttl COng ty TNHH DAr_r TLIhri'ng.nh4n dAng kli kinh doanh thay d6i lAn thfi 19 ngdy
C6rrg ty CO ptrAn DAur Tu C6ng Ngtii6p Xu6t NhQp KhAuCdng Nghi€p Xu6t Nhf,p KhAu E6ng Duong theo Gi6y r
1410612016. C6ng ty duoc 56. K6 hoach vd DAu tu h ptrO HO Chf Minh c6p Gi6y chri.ng nh4n ddng kli kinhthay ddi l6n thri 24 ngity 1511212017.doanh s5 03 I 0 I 03 090 lAn dAu ngiry 25106t20 I 0 vd it6ng k
V6n di6u l0 cfia C6ng ty theo Gi6y chri'ng nh6n dlng kli h nghi€p ld:
V6n g6p cira C6ng ty tai ngdy 30/06/2019:
Tru s6' chinh cria C6ng ty tai 1628 Di0n Bi€n phri,
2. Linh vgc kinh doanh
SAn xu6t, thuo'ng rnai, dich vu.
3. Ngdnh ngh6 kinh doanh
6, QuArr 3, TP. HCM.
Thu gom r6c th6i d6c hai; Xi. lf vd ti6u hty r6c th6i d6c trBiin bLr6n mdy m6c, thiCt bi vd phu tung miiy khric; X6ykh6ng d6c hai; Xtl llf vd tiOu hrly r6c th6i kh6ng d6c h4i;bl rn4t bang; Ph5 d6'; Hodn thiQn cOng trinh x6y dung; Sitruydn chuy6n ddng; Brin bu6n kirn loai vd qu6ng kim lo4idLlng bang kin loai (khdng hoat d6ng tai tru s6); Biin
120.000.000.000 vND
120.000.000.000 vND
cri rinh huong tl6n 86o cr{o tii chinh
Qp Xuiit NhQp Khriu Edng Dwong cc5 05 (ndm) chi nhcinh
khi dAu m6 h6a l6ng LPG). B6n bu6n min cua, tro tr6u, I
khi d6t, phAn phiii nhi€rr li6u khf bing du,o.ng ring (kh6ngn6119, di6u hda kh6ng khi vd s6rr xu6t nu,6.c d6; C6rrg rrgh6
i; 86n bu6n vdt liQu, thi6t bi l6p dflt kh6c trong..r rhrng c6ng trinh k! thuflt ddn durrg khiic; Thu gom ,Ac il;d*llri ly 6 nhi6m vd hoat dQrig qudn lf ch6t thAi khric; C|rufln xuAt bi, bilnh rdng, h6p s6, cdc bQ phan di€u khi6n,6Biin bu6n g4o; Sin xu6t thirng, bi5 chria vd dung c9 chta
r nhi6n li6u rfn, l6ng, khf vd cdc s6n phAm li€n quan (tri.d rnia; SAn xu6t n6i hcri (tru ndi hoi trung tdm); Sin xu6troat dQng tai tru s6); Sdn xu6t, ph6n ph6i ho-i nu.6c, nuoc6y bE hdrn; C6ng nghQ s6y mt cao su.
4. Chu k! srin xu6t kinh doanh th6ng thudng: l2 thring
5. D{c tli6m hoqt tlQng ciia C6ng ty trong nIm tii chfnh
6. C6u trric Cdng ty
Tai ngiry 30/06/2019, C6ng ty Ca pn,in Ddu Tu.C6ng Nghvd 0l (ntQt) Vdn phdng dqi diQn theo danh sdch duoi ddy;
Chi nhdnh C6ng ty C6 ptrAn EAu Tu C6ng T6 5, 6p TdnNghi6p Xu6t Nhdp KhAu Ddng Duo'ng Vi0t Narn.
Danh sdch Chi nhdnh
TAn
Nghidp XLr6t Nh6p I(h6u Ddng DrLo-ng TaiBinh Dr-rong
Dia chi
p, XE Phu6'c TAn, Thdnh pnO nien Hda, Tinh D6ng Nai.
Chi nhiinh C6ng ty CO ptrAn EAu TLr C6ng Ld 2.946 dLrdn 6 - Khu c6ng nghidp Trd N6c 2. Phudrrg phu.6'cNghi6p Xu6t Nnap KhAu D6ng Duong Th6'i, Qudn 0 6n, Tlrdnh ph6 CAn Tho., Vi€t Nam.
Chi nhiinh C6ng ty CO ptrAn DAu Tu,C6ng Khu c6ng nghi M! Tho, Xd Tn-urg An, Tlrdnh phO HAy Tho, Tinh Ti6nNghiQp XLrAt Ntr6p KhAu D6ng Duo-ng Giang, Viqt Na
Chi nh6nh Cdng ty CO ptrAn DAu Tu COng LO E, du'orrg 8, KCN Song ThdnTinh Binh g, Vi0t Narn.
l, Phuo'ng DT An, Thi Xa DT Arr.
c0Nc ry cp oAu rU c6Nc NcsrBp xuAr NHApl62E Ei€n Bi€n Phri, 6, Qudn 3, TP. HCM
Danh sach Chi nhdnh (tidp theo)
TAn
Chi nhrinh Cdrig ty CO pfrAn DAu Tu C6ngNghiQp XuAt Nhfp KhAu D6ng Dtrong T4iVfrng Tdu
U DONG DTIONGCho
B{o c6o tii chinh gifra ni6n dQ
iai doan 06 th6ng dAu nim 20l9
Khu c6ng ngh M! Xudn A, Phudrrg M! XuAn, Thi Xa ph0 M!, TinhBdRia-V TAu, Vi6t Narn
Dia chi
phudng 13, Qudri T6n Binh, Thdnh phO HO Chi Mirrh.
vdo ngdy 3ll12 lidng ri6rn.
am (VND).
Danh sdch Vdn phdng dqi di€n
TAn
Van phong dai di6n C6ng ty CO ptrAn OAu 308 CQngTu C6ng NghiQp Xu6t Nnap KhAu D6ng Vi€t Nan.Duo'ng
II. K}kti todn, tlon vi ti6n tQ sri dgng trong k6 torin
1. K) kii todn
Ni6n dQ k6 toiin cria Cdng ty bit dAu til ngdy 0t/01 vd ktit.
2. Don viti6n tQ
Do-n vi tiAn t0 s0 dgrig trong ghi ch6p k6 to6r-r ld d6ng Vi6t
Chudn mgc vi Ch5 dO k6 to6n
1. Ch6 dQ k6 to6n
COng ty 6p dung Ch6 dO ktl torin doanh nghi0p ban hdnh tBO Tai chinh vd ciic Th6ng tu l-ru6rrg d6n, b6 sung, sria d6i.
Thdng tu s6 ZOO/2014ITT-BTC ngity 22112t2014 c(ta
2. Tuy0n bii vA viQc tuAn thri Chuin mgc k6 rodn vi Ch
Cdng ty dd iip dung c6c ChuAn myc kli to6n Vi€t Nam vd
tI6 h6 todn
vdn b6n hu6'ng d6n ChuAn muc do Nhd nu'o'c dd banhdnh. C6c b6o ciio tdi chinh duo. c l6p vd trinli bdy theo dri quy dinh cria chuAn muc, thdng tr.L hu6ng d6n tlru'c hi6n
III.
chuAn muc vd Chi5 d6 kti to6n doanh nghiQp Vi6t Narn hi6n
IV. Cfc chinh s6ch tti todn 6p dgng
dang 6.p dung.
tluong tidn
chi ti6t theo nguydn td vd phii du'o'c quy d6i ra d6ng Vi€tnoi doanh nghiQp thud'ng xuy6n c6 giao dich hodc ty gi6
1. Nguy6n tic ghi nhfln c6c khoin tidn vi cdc khoin t
a. Nguy6n tic ghi nh{n cdc khoin tidn
C6c khoin ti6n ld todrr b6 s6 tien hi6n c6 cria C6ng fy taikh6ng l<j, han vd tid:n darrg chr-ry6n.
b. Nguy6n tic ghi nh{n c6c khoin tu,crng tluong ti6n
C6c khoan tuo'ng duo-ng ti6n ld c6c khoin dAu tu c6 tho.i tlru h6i con lai khdng qud 3 tlr6ng kO ttl ngdy b6o c6oc6 khA rrdng chuy6n d6i dA ddng thdnh r-n6t luo.ng ti6n x6c lnh vd kh6ng c6 rrii ro trong chuy6n d6i tlrann tidn k€ tiLngdy nrua kho6n dAu tu d6 t4i tho'i di6rn ldp 86o c6o tdi ch
c. Nguy6n tdc, phuong phrip chuy6n tliii cric tl6ng ti6n ac
Cac nghiep vu kinh t6 ph6t sinh bang ngoai tC phii theo d6iNam tlreo ty giiL giao dicl'r thr-rc t6 tai ng6n lrdrig thuo.ng rn4binh qudn gia quydn di rtQng.
/,5:/'iwI ttlr
[^l:i,\\{,
+. I , ; ..:dtent bao cdo, g6m: ti6n mdt tai qir!, ti6n g0'i rrgAn hiirrg
CONG TY CP DAU T{I C6NG NGHIEP xUAT NHAPl62B Di0n Bi€n Ph 6, Qudn 3, TP. HCM
U D6NG DI'ONGCho
B5o c6o tiri chinh gifi'a ni6n tl6
ludt, C6ng ty d6nh gi6 l4i s6 du ngoai t0 vd vdng ti6n t6
16,liodc tron I chu kj,sdrr xu6t kirrh doanh duoc O,rmJONG TYit ililtiil [l]u I
:IvU IUvrr{Hn xt rr
doan 06 th6ng dAr-r ndrrr 2019
Tai tho'i dirSm lfp Brio c6o tdi chinh theo quy dinh ctatheo nguy6n tic:
- Tjr gi6 giao dich thuc t6 khi c1rinh giri lAi c6c khoAn mr.rc ti0n t€ c6 g6c ngoai tO duo-c ph6n loai Id tiii sdn: Litty gie
doanh nghiCp m6'tei kho6n ngoai t6;
thuong xuy€n c6 giao dich tai tho.i di€rn lgp Brio cdo taithgc t6 khi drinh giri lai ld 6t giri mua c[ra ng6n hdng no.i
- Tj'gie giao dich thgc t6 khi drinh giri lpi c6c khoin rnqc ti6n tC c6 g6c ngoai t0 duo-c phdn loai ld no. ph6i tra: Ia ti,gi6 brin ngoai t€ c0a ng6n hding thuong rnpi noi doanhchinlr.
thuong xuy€n c6 giao dich tai tho.i di6rn ldp Biio crio tdi
2. Nguy6n tic ghi nhin cric kho6n tl6u tu tdri chinh
Lit c6c khoAn dAu tu' nhu': DAu tu g6p v5n vdo c6ng tykhoAn dALr tu tdi chfnh kh6c...
c6ng ty li0n doanh, li6n k6t, dAu tu chrhrg khoiin vd ciic
Phdn loai ciic khoAn dAu tu khi lap Biio ciio tdi chfnh tlieo y6n tic nhu sau:
- C6c khoin tlAu tu c6 kj,h4n thu h6i cdn l4i kh6ng qu612loai ld ng6n h4n.
th6ng hodc trong I chu kj,sdn xu6t kinh doanh duo-c phAn
- C6c khoin dAu tu c6 kj,han thu h6i cdn lqitil 12 thringloai ld ddi h4n.
a. Chfi'ng khodn kinh doanh
mua ngo4i tC cila ngan hdng thuong mai noi doanh nghi€chinli. D6i v6'i c6c kho6n ngoai t€ grJli ngdn heng thi ty gi
Ld khodn dAu tu mua chf'ng khoiin vd c6ng cu tdi chinh khzgi6 dC b6n ra ki5rn lo'i). Chrlng kho6rr kirrh doanh bao gdm:
- C6 phitiu, tr6i phi6u ni6m y6t tr6n thi trudng chring k
Ch[rng khorin kinh doanh rlugc ghi s6 theo gi6 g6c. Thd.idi6nr nhd dAu tu c6 quy6n s6'lifr.u.
vi muc tlfch kinh doanh (nim giu.vdi mpc dfctr cho,rrl litl#tl<>
-Jg
phAn ph5t hdnh t[-r€m c6 phi6u tir thdng du. v5n c6 phAn.i6u, nhd tlAu tu clri tlieo d6i s6 lu'o-ng c6 phi6u tdng th6nr.
- C6c loai chring kho6rr vd cdng cu tdi chinh kh:ic nhu t g phi6u, ho'p d6ng kj,han, ho.p d6ng horin d6i ...
i6m ghi nhdn c6c khodn chiLng kho6n l<inh doanh ld tho.i
KhoAn c6 t['c du'o-c chia cho giai doan tru,6,c ngdy dAu tu <
nhdn th6m c6 phi5u rnd kh6ng ph6i tr6 ti6n do C6ng ty c6
ghi giirn gi6 tri khoin dAu tu. Khi nhd dAu tu du.oc
qu! khrlc thudc v6n ch[r s6'hfr'u liodc chia c6 t[,c bing c6
Trud'ng ho'p lro6n OOi cO phi6u phdi x6c dinli giri tri c6 phi6 theo giii tri hgp l! tai ngdy trao d6i.
Khi thanh lli. nhuo-ng b6n cfiri1g kho6n kinh doanh, giiid6ng cho tirng loai clifng kho6n.
du'o-c xiic dinh theo phr-ro-ng ph6p binh qu6n gia quydn cli
D$ phbng gidm gid chftng kttodn kinh doanh: phAn girith6y gi6 tr! thi truorrg cfra c6c loai chfrng kho6n C6ng ty d
i t6n th6t c6 thtl xiy ra khi c6 bing chLi.ng ch6c ch6n chorg nirn giiL vi muc clfch kinh doanh bi gi6rn so v6.i giri tri
ghi s6. Vi€c trfch l{p ho4c hodn nhAp kho6n dy phdng ndyghi rrh6n vdo chi phf tdi chinh trong k!,.
thUc hi6n 6'thd'i di€m lAp Brio c5o tdi chinh vd dr-Lo-c
b. Diu tu'nim gifr,tI6n ngiy tl:io h4n
Kho6n dAu tLr ndy khdng phin dnh c6c loai tr6i phi6u vd c g cU no. n6rn gi['vi mqc dfch rnua b6n di5 ki6m lo'i. Criclihodn c1du tu'ndrn giir d6n ngdy drio han bao g6m c6c khoirr3 thdng tr6' l€n), tin plri6r-r, kj, phi6u. tr6i phi6u, c6 phiilu uLr
ti6n grJli ngAn hdng c6 kj, han (tho'i gian thu h6i cdrr lai tiri b0n ph6t hdnh bdt bu6c phdi mua lai t4i rnQt tho-i di€rn
nhAt dinh trong tuorrg lai vd c6c l<hoin cho vay n6m giir di5r
clAu tu' n6rn giir d6n ngdy d6o han kh6c.ngdy d6o han v6'i rnuc dich thLr ldi hdng ky vd cric khoAn
cOruc rv cp gau rU coNc NGHTEp xuAr NuAp U OONC DTIONG
Cho
86o c6o tii chfnh giira ni6n tlql628 DiOn Bi€n Ph[r, Phuong 6, eu6n 3, Tp. HCM iai doan 06 tl'rirngdALr ndm 2019
ngay d6o han c6 bAn ch6t tuong trL cic khoAn phAi thLr
hodn nhAp kho6n du phdng ndy dugc thuc hi6n 6 thd'i di
thu kh6 ddi khi l6p 86o c6o tdi chfuh. Vi6c trich l6p hoac, lap 86o c6o tii chinh vd duo.'c ghi nhfln vio chi phi qLrAn
ly doanh nghiOp trong k),.
OOi vO'i c6c khoirr cfAu tu nim giii'd6n ngdy 116o han n6u c duo-c ldp dg phdng phAi thu kh6 ddi theo qLry dinh c[raphiip IuAt, Cdng ty phii d6nh gi6 kh6 ndng thu h6i. TnLibQ khoin dAu tu c6 th6 kh6ng thu h6i duo-c, s6 t6rr thAt
ho.'p c6 bing chfrrg chic ch6n clio thAy rn6t phAn hay todni ghi nh6n vdo clri phf tdi chinlr trong kj,. Trudrrg ho..p s6
kh6ng ghi gi6rn khoAn dAu tu vd duo-c thuyiit minh vd khai chfnh.
c. Cric khorin tliu tu'viro c6ng ty con, li6n doanh, Ii6n
I(hodn d6u tu vdo c6ng ty cor1, c6ng ty li6n k6t duo-c k6til cdrrg ty con, c6ng ty li6n ktlt ph6t sinh sau ngdy dAu tLr.
theo phuong ph6p gi6 gi5c. Lqi nhuAn thr.rArr duo.c chia
duo-c chia khdc (rrgoii lcri nhugn thuAn) duo-c coi ln phAntrtL giri g6c dAu tu.
Dq phbng itiu ttt tdi chfnh: c6c kho6n dAu tu n6m gifr.rkh6 c6 khA ndng thu hdi cAn duo. c rrfch lflp dtr phdng ph6
t6n thAt khdng th6 xiic dinli dtro. c m6t c6ch diing tin c6y thindng thu h6i cira khodri dAu tu tr6n Thuyiit rninh Biio ciio ti
: ghi nhfn vdo doanh thu tdi chinh trong k!,. Cric khoAnh6i cric kho6n tlAu tu vd dugc ghi nhdn ld klroAn giirr
cl6ng ki6m so6t vd tdi sdn <l6ng ki6m soiit duo-c C6ng tyh doanh th6ng thr-rolg khrlc. Trong d6:
- C6ng ty theo d6i ri6ng c6c khoin thu nlif,p, chi phi li€nb6n trong li6n doanh theo ho. p d6ng li€n doarrl-r;
- C6ng ty theo d6i riCrrg tdi s6n g6p v6n li€n doanh, phAnchung, c6ng no- ri6ng ph6t sinh tu hoat d6ng li6n doanh.
C6c khodn chi phi li0n quan truc ti6p d6n hoat d6ng dAu
tdi chinh trong kj,.
Dy'phbng tAn thiit etdu tt vdo iton vi khric: khodri t6n th6t do cdng ty con, li€n doanh, li6n ktlt bi 16 d6n d6n nhd dALr
Hoat d6ng li€n doanh theo hinh th['c ho4t d6ng kinh doan6p dLrng nguy6n tic k6 to6n chung rihu v6.i c6c hoat dQng k
tu c6 khA nirrg rn6t v6n hodc khoAn du phorrg do suy gi6rnI<hoAn dp phong ndy duo-c thuc hi6n 6.tho'i dirim l6p Briochi phi tdi chiuh trorrg kj,.
d. Cdc khoin tliu tu vho c6ng cg viin cria don vi kh6c
Ld cic khoAn dAu tu vdo c6ng cp v5n ctra rlon vi kh6c nhc6 anli huorrg d6ng k€ OOi vO'i b6ri duo-c dAu tu.
3. Nguy6n tic ghi nhfln cr{c khorin phfri thu
Ciic kho6n phdi thu dugc theo d6i chi ti6t tlieo kj, han phAitO khec theo nhu cAu quin lli c0a C6ng ty.
Ph6rr loai ciic khoAn ph6i thu khi lap 86o c6o tdi clrfnh theo
- Cdc khoAn plrAi thu c6 kj, han thu h6i cdn lai kh6ng quriphdn loai ld ngin han.
- Cdc khoAn phAithu c6 kj,liarr tliu h6icdn laitiL l2 th6ngIoai ld ddi han.
Tai thd'i dii5m lap Bao ciio tdi chinh theo quy dinh ctra phithu c6 g6c ngoai tQ (tril c6c kho6n trA tru.6.c cho nguo.i biivdr vi6c ngu'd'i bdn khdng th6 cung c6p hdng h6a, dich vutQ thi c6c khoAn ndy duoc coi ld c6c kho6n muc tidn t0
6tri citc khoin dAu tu ndy.Vi6c trfch l6p hoac hodn nh6ptdi chfnh cho tr)ng khodn clAu tu vd duo,c ghi nhfln vdo
g kh6ng c6 quydn ki6rn so5t hodc d6ng ki6m so6t, kh6ng
, it6i tu'o-ng ph6i thr-r, lo4i nguyOn tC phai thu vd c6c y6Lr
n tic nhu sau:
12 tltdttg hoac trong I chu k!, sin xu6t kinh doanh dLro-c
chLr ky sArr xLrdt kinh doanh dLrgc pli6n
luAt, C6ng ty cl6nh gi6 lai s6 du'cira c6c khodrr rrg phAi
n6u tai thoi di6m lfp brio c6o c6 bdng chiurg chic chinC6ng ty sd ph6i nhdn I4i c6c klroAn trA trLL6.c bing ngoaigdc ngoai t0) theo ty gi5 mua ngoai t0 cia ng6rr hdng
i6rn l6p B6o c6o tdi chinh.
m ct6n ho4t d6ng li6n doanh vd thpc hi6n ph6n b6 cho .$
n g6p vio tdi sin tl6ng ki6m so6t vd c6c khoin c6ng no-,iH/f'/*9
vdo c6ng ty li0n doarrh, li6n k6t duo-c ghi nhdn ld chi B)
tlruong mai no'i COng ty thtrdrrg xuy6n c6 giao dich tai tho.i
cONC Ty cp DAU rU c6ruc NGHTEp xuAr NnApl628 Di0n Bi0n Pht, Ph 3, TP. HCM
Dqt phbng nq phdi thu ttttd ctiti: c6c khodn no- pli6i thu kciio tdi chinh. Vi6c trfch ldp holc hodn nh6p khoin dr,r p
Au odNc DrroNGCho
B5o c6o tii chfnh gifra ni6n dQ
iai doarr 06 thang dAu narn 2019
xuyOn.
i ihi do bi hu'li6ng, l5i thd'i, giri brin bi gidm ho6c chi phf
ddi duo. c trich lap dp'phdng phAi thu kh6 ddi khi lap Brio; rrdLy dugc thgc hi6n 6.tho.i di6m ldp Brio ciio tdi chfnh va
tri thuAn c6 thti thuc hi€n dugc th6p hon gid g6c thi phAit6n kho bao g6rn chi phi mua, chi phi chti bi6n vd cdc chi:ho 6'clia di6m vd trang thiii hi€n tai.
OC Uan kh6ng duo-c trinh biy ld hdng t6n kho tr6n Bing
OOi vOi nhtng khodn phAi thu kh6 ddi k6o ddi trong nhi6Lrnhung vAn kh6ng thu du'o-c no- vd x6c dinh khiich no- thu.c
sLl lch6ng c6 IchA ndng thanh to6ri thi C6ng ty c6 th6 phAi dm c6c thir tuc b6n no- cho C6ng ty rnua, bdn no- hodc x6anhfirrg khoin no- ph6i thu kh6 ddi tr6n s6 ki5 toan (tliuc hi theo quy dinh cira Phrip luat vd Di6u lQ C6rrg ty).
4. Nguy€n tic ghi nhfn hirng tdn kho
a. Nguy6n tic ghi nh6n
Hdng t6rr kho duo-c ghi nhAn theo giri g6c. Truong hoptinh theo gi6 tri thuAn c6 thiS thgc hi€n tluo. c. Giri giic hrphi li6n quan truc ti6p kh6c ph6t sinh di5 c6 duo-c hdng t6n
C6c tdi siirr dtLoc Cdng ty rnua v6 clti s6n xu6t, sri dLrng I
c6n d6i kC torin md dugc trinh bdy ld tdi sin ddi han, bao
- SAn phArn d6'dang c6 thd'i gian s6n xuAt, ludn chuy6n quri m6t chu kj, kinh doanli thdng thu.crng;
- Vdt tu, thi6t bi, phu tirng thay th6 c6 tho.i gian dg trfi'tr€nthudng.
12 thiu^rg hodc ho'n rn6t chu k! s6n xuAt, kinh doanh th6ng
b. Phuong phdp tfnh giri tri hing tdn kho
Gi6 tri lrdng tdn kho cuiii kj, duo-c x6c dinh theo phuong
c. Phuo'ng phrip h4ch todn hing tdn l<ho
binh qudn gia quy€n.
drro"c ghi nhAr-r vAo chi phi qu6n Ij doanh nghi0p trong k),.nam md COng ty da c0 gang dirng moi bi6n ph6p d6 thu n,
tlianh to6rr ti6n thu6 tdi thi6lr (truorrg ho.'p giri tri hop lli r
thi6u) cOng v6'i ciic chi phi truc ti6p ph6t sinh Uan Aiu ii6
Hdng t6n kho duo-c hach to6n theo phuong ph6p k€ khai th
d. Phucrng ph6p l{p dg phdng gi:im gii hing t6n kho
Cu6i ni€n d6 k6 to6n, n6u gi6 tri lidng t6n kho kh6ng thuho?rn thi6n, chi phi b6n hdng tdng l6n thi C6ng ty l6p du't6n kho cluo. c ldp ld ch€nh l6ch giiLa gi6 gdc cfia hdng t6n k
5. Nguy6n tic ghi nhgn vir khdu hao TSCD, TSCD thu6
Tdi sArr cO dinh duo'c ghi nhAn rheo nguy€n gi6. Trongnguydn gi6, hao mdrr lu! k6 vd gi6 tri cdn lai.
tii chfnh, U6t aqng s:in tliu tu,
uii trinh sfi' dung, tdi sin cO dinh du.oc theo d6i chi ti6t
ng gi6m gi6 hdng tdn hlio. 56 du'ptrong gidm gi6 hdng16rr ho'n gie tri thuAn c6 th6 thuc hi€rr duo-c cria ch[rrrg.
chi phi sAn xu6t kinlr doarrh a5i vOi TSCD c6 li6n qr-ran
durig d6t thi chi tinh kh6u hao d6i v6.i nhimg TSCD v6
Nguydn gi6 TSCD thu6 tdi chinh dugc ghi nli6n bing giri ri ho. p l! c[ra tdi s6ri thLr0 ho{c gie tri hien tai cfra khoinho'n gi6 tri hi6n tai cfra kho6n rhanh toiin tidn thLr6 t6i
quan d6n hoat ilQng thLr6 tdi chinh. N6u thu6 CtGf OAu
thu6 t6ithitiu khdng bao g6m rliu6 GTGT dAu vdo.
Trong qr-rii trinh st'dung, C6ng ty trfch khdu hao TSCD
vdo duo-c khAu trtr, gie tri hien tai cria kho6n thanh to6n tii
d6n sin xu6t kinh doanh. Ri6rrg TSCD v6 hinh ld quy6nhinh ld qr-rydrr sir dung it6t c6 tho.i han.
ffi>l qlc*lTAl(
w
cOwc rv cp o,iu rU coruc NGHTEp xuAr NHAp u odNc DTIoNGCho
Bilo ciio tiri chinh gitra nien d0l628 DiQn Bi€n Ph0, Phuo'ng 6, Qu0n 3, Tp. HCM iai doan 06 th6ng dAu nlnr 20 1 9
I(hAu hao duo-c triclr theo phr-rong ph6p dr"rd.ng thing. D6i 6'i m6y m6c thi5t bi truc ti6p sAn xu6t du'o-c trich khAu haotheo sdn lu'o-rrg. Tho'i gian khAu hao du'o-c u'6.c tfnh phir h v6'i hu6ng ddn tai Th6ng tu s5 4512013/TT-BTC ngdy 25
13 th6ng 10 ndrrr 2016 cira B0 Tai chinh. CU th6 nhu sau:th6ng 04 r-r6rn 201 3 vi Th6ng ttr s6 t +7/2016/TT-BTC n
- Nlrd cri'a v6t ki6n trirc- M6y m6c thitit bi- fhi6t bi v6n phdng
6. Nguy6n tic ghi nhfln c{c hgp il6ng hqp t6c kinh d
55 n6n kh6u hao u6'c tfnh05-3003 - 15
03-06
Ha'p d6ng ho-p t6c kinh doanh (BCC) ld th6a thu4n bi g ho. p cl6ng cira c6c b6n cliS cirng thu.c hiQn hoat d6ngnhgn tdi sdn c6c b6n d6rrg g6p cho hoat d6ng BCC kCkinh t6 nhurrg kh6ng hinh thinh ph6p nh6n rt6c ldp.
to6n kho6n ndy ld nq phii trA, khdng cluo-c ghi nh6n vdo
- BCC theo hinh thrlc tdi sin cl6ng ki6rn so6t;
6n chri so'hfr'u. BCC c6 crlc hinlr th[r,c sau:
- BCC theo hinh thilc hoat tfQng kinh doanh d6ng ki€rn- BCC theo cliia loi nhuAn sau thu6.
7. Nguy6n tic ghi nhfn thu6 TNDN hofln t4i
Tdi sin thlr6 TNDN hoin lai vd thu5 TNDN hoan laicho nim tdi sin clu'o. c thu trOl hay no phAi tri duo. c tk6t thirc rrim tdi chfrrh.
toiin dga tr6n c6c rnri'c thu6 suAt co hi6u lu'c tai ,g
CONC TY Cp DAU TtIcoNc NcrrrFp xuAr NHAP l,u oOXC DLIONG 86o cdo thi chinh gi[,a ni6n 116l62B Di0n Bi0n Phu, phu'or
0n 3, TP. HCM d0u ndm 2019
Tai thoi di6m IAp 86o cdo tdi chinh theo quy dinli criaphhi trh, c6 g6c ngoai t0 (trii' c6c khodn ngud,i mua trichAc ch.an vd vi6c C6ng ty kh6ng th6 curig cAp hdngtruo'c bing ngoai td thi cdc kho6n ndy du,o-c coi ld c6c l
ph6p [uAt, COng ty d6nh gi6 lpi s6 du crja c6c kho&n no.tidn trud'c; n6u tai tho.i di0m lflp b6o c6o co blng chring
ra, dich vu vd C6ng ty sE phAi trA lai c6c khoirrr nh6nodn mpc ti6n tC co gOc ngoai te) theo tj,gi6 b6n ngoai
tQ cria rrg6n l-rdng thu'o'ng m4i no.i C6ng ty thud.ng xuy6 c6 giao dich tai tho'i di6rn l6p 86o crio tdi cliirih.
10. Nguy6n tfc ghi nh$n vay vi ng'phii tri thu6 tii
Cdc kho6n vay du6.i hinh thf'c ph6t hdnh tr.6i phi6u hoi ph6t hdnh c6 phi6u u'u d6i c6 rli6u khodn bit bu6c b6ntu'ong lai kh6ng phdn 6nlr vdo l<hoiin muc ndy.
ph6t hdnh phii rnua lai tai rn6t thoi cli6rn nh6t dinh tron
Cric khoin vay, no- cdn du'o-c theo d6i chi ti6t theo ti.ng 6i tuo-ng, tirng khii u.6'c vd tr)r'ng loai tdi sAn vay no-. C6rckhoin ng thu6 tdi chinh du'o-c ph6n 6nh theo gi6 trt hi€ho. p ly crha tdi s6n thu6.
t4i cfra khoin thanh to6n tiAn thu6 tOi thi6u ho6c gid tri
PhAn Ioai ciic khodn phAi vay vd no. phAi tr6 thu6 tdi chi h khi l6p 86o crlo tdi chinh theo nguydn tic nliu.sau:- Crlc khoAn vay vd no- ph6i tri thu6 tdi chinh c6 thd.ing6n han.
n tri no'con lai khdng quh 12 rh6ng du'o-c ph6n loai ld
- C6c klioAn vay vii no. phii tri thu6 tdi chfnh c6 thdi ha
Khi l6p Biio ciio tdi chfnh, s6 du c6c khoitr vay, no. thgiao dich thu'c t6 tai tho.i cfi6m l6p B6o c6o tdi chinh.
Chi phf rli vay li6n quan trLr.c ti6p d6n c6c kho6n vayho-p chi phi divay li€rr quan tru'c ti6p d6n vi6c dAu tu,tri cria tdi sin cl6 (clu'o. c v6n ho6) khi c6 dri c6c cli6u ki6n
ll. Nguy6n tic ghi nhgn chi phi phii tri
C6c l<ho6n phAi tri cho hdng h6a, dich vu dd nhdn du,o-c
nhung thu'c t6 chu'a cl-ri tr6 do chua c6 h6a don lrodc chngud'i Iao d6ng clu'oc ghi nhdn vdo clii phi s6n xu6t, kint6 kh6ng gdy dQt bi6n cho chi phi s6n xu6t kinh doanhvd chi phf. ViQc trich rru.6.c chi phi ph6i tr6 ph6i cfLro-c tly, tin cfly. Khi c6c chi phi d6 ph6t sinh, n6u c6 ch6nh lghi gidm chi phi tu.orrg ring v6.i phin ch6nh l6ch.
12. Nguy6n tic ghi nhgn cfc kho6n du phdng phii t
Du'phong ph6i tri cluo.c ghi nh6n khi thoa m6n cric cli6r.r
- Cdng ty c6 nghla vu ng hiQn t4i (nghIa vu ph6p lli hoAc- Su gi6m s[rt vd rrhfrng lo. i fch kinh t6 c6 thri x6y ra d6n- U'6'c tfnh d6ng tin c6y v6 girl tri cua nghla vu no- d6.
Giri tri tlu'o'c ghi nh6n cia m6t l<hodn dp.phong ph6i trphAi chi d6 thanh toiin nghTa vu no- hi€n tai tai rrlay t6t t
MQt khoin dp phdng cho c6c khodn chi phf t6i co,c6ughi nhdn aOi vO'i c6c khodn dLl phdng theo quy dinh taitiArn tdng".
y dprg hodc siur xu6t tdi sin d6. dang du.o-c tinlr vdo gidquy tlinh trong ChuAn rnu'c k6 to6n ,,Chi phi di vay,'.
il'nguo'i b6n ho4c tfd cung c6p cho ngud.i mua trong kj,ra dir h6 so', tdi li€u k6 to6n vd c6c kho6n ph6i trA chodoanh trong kj,<lii d6m bio khi chi phf ph6t sinh thu.c
co' s6'd6rn bAo nguy6n tic phtr ho-p giri.a doanh thunh to6n mQt c6ch chet che vd ph6i c6 bing chfmg ho,p)ch v6'i s6 da trich, k6 torin ti6n hdnh ghi b6 ,rrg hoa.
ghi nhan vdo chi phi tdi chfrrh trong kj,, trir.trudng
ten sau:
rTa vu li6rr d6'i) do k6t qu6 til mdt su' ki6n di xAy ralvi6c y6u cAu ph6i thanh to6rr nghia vu no-;
ld gi6 trl duo-c u'6.c rfnh hop lli nh6t vd khoan tidn se, ,',1 ,uc Ky Ke toal].
h nghiQp clri du'o-c ghi nh6n khi c6 dfr cilc di6u kienhu6n nruc k6 todn "C6c l<ho6n du.phong, tdi s6n vd no.
Cho
tri no. con l4i ho-n l2 thring du.o. c ph6n loai ld ddi
tdi chinh bing ngoai t9 phai duo-c d6nh gi6 theo ty
cOnrc ry cp oau rU coNc NGHrpp xuAr NHAp U OONC DTIONG 86o cdo tii chfnh giiia ni€n d6l62B Dion Di0n ph 6, Quan 3. TP. HCMdAur n[m 2019
Ciic khodn du phdng plthi trh du'o-c trich l6p hay hodnphdng ph6i tri khi trfch tap ghi nlrpn vdo chi phf qu6nvC bao hdnh sAn ph6rn, hdng h6a du'o-c ghi nh6n vdo chdnh c6ng trinh x6y I6p du.o-c ghi nhdn vdo chi phi s6n
Chi rrhri'ng khoin chi phf Ii6n quan d6n kho6n du,phdnphdng phai tra d6.
13. Nguy6n tic ghi nhfn doanh thu chua thuc hi6n
Doanh tlru chua thuc hi6n bao g6m doarrh thu nh6n trnhi6u kj, k6 to6n vd cho thu6 tdi sin; kho6n ldi nhAn tl€ch giiLa biin hdng trd ch6m, tr6 g6p tlreo cam ktlt so ,
h6a, dich vu hof,c s6 phAi chitlt kh6u gi6rn girl cho kh6c
56 du'c6c khoin doanh thu nh{n tru6.c bing ngoai t6ch6n chin cho flr6y C6ng ry sE ph6itr6 lai doa-n ti6n'ngi6 chdnh lQch rj'gi6 taithd.i di6m lAp 86o c6o tdi chfnh
14. Nguy6n tic ghi nh$n vdn chri s& hitu
a.,Nguy6n tic ghi nhfln viin g6p cria chri s& hfi,u, th{t16i, v6n kh{c cfia chri s& hfru
V6n dAu tu cta chfi s6.hfl,u rfuo-c ghi nh6n theo sd v6ntirng td ch[rc, tirng c6 nh6n tham gia g6p v5n.
I(hi gi6y ph6p.cIAu tu quy dinh v5n di€u l0 cria c6ng tyg6p crha nhd dAu tu,bing ngoai tQ du.o-c cin
"ri,rao JO iu
V6r g6p bing tdi s6n duo. c ghi nh4n ting v5n chfr s6.hfi.ch6p nh6n. OOi vO'i tdi sin v6 hinh ,.,l.,u,thu.o-ng hiQu, nh
y doanh nghi6p. Ri6ng aOi vO.i khoiin dr,r.phdng phiii trai phi b6n hdng; kho6n dy,phong phAi trA v6 chi phi bAo:u6t chung vd hodrr nh6p vdo thu nh4p kh6c.
hfp t4i tho'i didrn t6p 86o c6o tdi chinh. C6c khoAn du.
phii tri de lap ban dAu rn6,i du'o-c bn dip bing khoAn dp.
rln ... chi duo. c tlrrg v5n g6p n6u ph6p lu6t c6 li6n quan phdp.
OOi vO'i c6ng ty c6 phAn, von g6p c6 phAn crja c6c c6duo. c phAn 6nh t4i hai chi ti6u r.i6ng:
- V5n g6p cfra chrj s6' hfr.u du'o. c ghi nhdn theo rn6nh giii c- Th[ng du v6n c6 phAn du'o.c glii nh6n theo sO cnCJ t€cphi6Lr vd nr6nh giri.
Ngodi ra, th{ng dr-r v6n c6 phAn cfrng duo-c ghi nh6nph6t lrdnh vd m6nh gi6 c6 phi6u khi t6i pl.fithdnh c6 phiti
Quy61 chqn cliuy6n dOi.tr6i phiriu phrit hdnh c6 phi6u ;
chuydn.d6i thdnh m6t s6 lr.ro-ng c6 phitiu xric tlinh duo-cplrAn v6n cLia tr6i phitiu chuyei aoi'la chenlr IQch gi;.;,,AOi,va gi6 tri cAu phAn no- clra tr6i phi5u chuyiin iai. f
c nhu: sO ti6n khrich hing de tre fu6.c cho rnOt hodc5'c khi cho vay v6rr ho6c rnua c6c c6ng cu no; ch6nh
5'i gi6 b6n trd ti6n ngay; doarrh thu tu,ong ring v6.i hdnghdng trong chu'orrg trinh khdch hrirrg truyiin th5ng.
i ngdy k6t thric l<j, k5 to6n n6u kh6ng c66n tru6'c cho kh6ch hdng bing ngoai t6 thi
du'v5n c6 phAn, quydn chgn tr6i phi6u chuy6n
hgc g6p cfra chri s6'hfr'u vir duo-c theo d6i chi ti6t cho
uo. c x6c clinh bing ngo4i t6 thi vi6c xiic dinh phAn v6nngoai t6 dE thLr.c g6p.
theo gi6 d6nh gi6 lai cfra tdi sdn duoc cilc b6rr g6p v6nhi6u, t6n thuo'ng mai, quydri khai thiic, ph6t tri6n du.
duo-c ghi theo gi6 thuc td ph6t hdnh c6 phii5u, nhung
a c5 phitlu;
l6'n ho'n ho4c nh6 ho-n gifr'a gi6 thu.c ttl ph6t hdnh co
s6 chOrrh l6ch l6n ho-n ho6c nlr6 horr giit'a giitthu.c t6quy.
bing chil'ng
l<h6ng cl6nh
phi5u crha trrii phi6u chuy6n d6i du'q'c ghi nh6n ri6ng bi6tr6i phi6u, k6 to6n quyAn chon ndy,unjthargOu.,On'.0I
5t sinh khi c6ng ty ph6t hdnh lo4i tr6i phi6u c6 th6uy tfinh sin trong phuong 6n phrlt nann. Cia tri cAu
ng s<5 tiOn thu vd ti.vi6c pnat [ann trrti phi6u chuyeni thd'i di6m ghi nhAn ban dAu, gi6 tri qLry6n chon c6trong phAn vtin dAu ru cira chrl s6.hfr'u. Khi d6o hanan.
Cho
AU OoNC DIIONG Brio crio tii chinh gi[.a nion tt6
V6n kh6c phin 6nh v6n kinh doanh duo-c hinh thdnh dtdng, bi6u, tii tro-, d6nh giri lai tdi sin (theo quy dinh hi
b. Nguy6n tnc ghi nhfln ch6nh tQch tf giri
Chenh t6ch tj,gi6 h6i doai ld ch€rrh lQch phrlt sinh tirngoai tC sang do.n vi tidn t6 ktito6n theo ty gia nOi Ooai
C6c khoin ch6nh lQch tli girl cluoc ph6n rinh vdro doanh(n6u 15) tai tho.i diiim ph6t sinh. Ri6ng ch6nh tQch tj,gido Nhd nu6'c rrirn gin'100% v6n di€u 16 c6 thu.c hi€n <
BAng c6n aOl t6 to:in vii ph6n b6 d6n vdo doanlr ifrr., i",c. Nguy0n tic ghi nhAn lcri nhufn chua phAn phdi
Loi nhudn sau thLr6 chua ph6n ptrOl ta s6 lo,i nhu6n tirc6c khodn cli6u chinh do rlp dung trOi tO thay d6i chfnhciic ndm tru6'c,
ph6n ph5i tr€n B6o c6o tdi chinh ri6ng ctra c6ng ty me vnhuAn sau thu6 chua phAn ph6i tr6n Bilo c6o tdi chfnlr ri,
- C6 kha ndng thu cfuo-c loi ich kinh t6 til giao dich cung c- Xric dinh cfrro"c phAn c6ng viQc d6 hoin thdnli vio ngdy I
bO sung tri k6t qui hoat d6ng kinh doanh holc do dLlo,ct hdnh).
vi6c trao d6i thgc tti ho4c quy d6i ctrng m6t s6 luo-ngrh6c nhau.
thu hoat d6ng tdi chfnh (n6u ldi) ho6c chi phf tdLi chinhtrong giai doan tru6'c ho4t dgng c[ra cilc doanh nghi6pr dn, c6ng trinh trong cliiim qu(ic gia thi phiin 6nli tr6rr
;6c ho4t tlQng cria c6ng ty sau khi cQng (+) hoic rrir.(_)s6ch k6 to6rr vA diAu chinh h6i t6 ,ui *i trgng ua,, "ila
Cho
phi tdi chfnh.
dich b6n hing;
h6a m5n c6c didu ki6n sau:
iai doan 06 thring ddu nam 20l9
Lo-i nhuA, sau thu6 cria C6ng ty duo-c trich chia c6 tri.c cil6ng t4i Dai hgi thu'orrg ni6n crja C6ng ty vi sau khi de
C6ng ty nre phdn ph6i lo..i nhu6n cho chfi s6. hfr.u kli6nr86o c6o tdi chfnli ho-p nh6t sau khi cIE loai rril 6nhTru'org ho_p lo. i nhu6n sau thu6 chu.a phdn phtiitren 86o rio tdi chinh ho-p nh6t cao hon loi nhuAn sau thul#
n6u s5 lo-i nhuAn quyt5t dinh phdn phSi vu,ot quii s6 lo-ig, c6ng ty me clii thu'c hi€n ph6n ph5i sau khi rl5 di6Lr
, c6c didu kiQn sau:
ph6rn hodc hdng h6a tf6 cltro-c chuy6n giao cho ngu.oi
chu1,6n lo-i nhu6n tir.c6c c6ng ty con vd c6ng ty rne.
Khi ph6n ph6i lo..i nhu{n cAn c6rr nhic d6n cilc kho6n ;c^phi ti6n tQ nirn trong Io.inhu4n sau thu6 chua phdnc6 tf'c, lo-i nhu6n cria c6ng ty.
ph6i cO thC anh hu'6.ng dtSn lu6ng ti6n vd khA ndng chitr
15. Nguy6n tic ghi nhfn doanh thu
a. Nguy6n tic ghi nhfn doanh thu b6n hingDoarrh thu b6n hdng du,o-c ghi nhfln khi il6ng thd,i th6a- PhAn 16rr rrii ro vd lgi fch gin li6n v6.i quyCn s6.h[,ultlLla;
- C6ng ty kh6ng cdn ninr giir quydn qu6n ly hdng h6a nh6a;
- Doanh thu du,o. c x6c clinh tuong dtii chic chSn;
u rTgud'i s6' hfr'r"r hdng h6a hodc quydn ki6m so6t hdng
- C6ng ty cl6 thu duo-c holc s0 thu du.gc lo-i ich kinh t6 tir- Xric clinh duo. c chi phi li6n qua, dti* giao dich bii. rrdrrg
b. Nguy6n tfc ghi nhfln doanh thu cung cdp dich vu
Doanh thu cung c6p dich vu duo. c ghi nh6n l<hi d6ng thd.i- Doanh thu du'o.c x6c clinh tuong d6i chic chin;
p dich vLr d6;
Bilo c5o;
t
- X6c dinh du.o-c chi phf ph6t sinh cho giao dich vd chi ph cfti hodn thdnh giao dich cung c6p dich vLr cl6.
cOntc rv cp oLu rU coNc NGHrpp xuAr NHAr1628 Diqn Bi0n phu, phLt,ong 6, eu6n 3, Tp. HCM
cONc rv cp DAu Tr, c6Nc NGHrE.p xuAr NHArl628 Dign Bien phrl, phu'dng 6, eu6n 3, Tp. HCM
AU DONC DI/ONG Bdo ciio tii chinh giila ni€n d0
c. Nguy0n tic ghi nh{n doanh thu ho4t rt6ng tdi c
Doanh thu hoat dgng tdi chinh bao g6m doanh thu ti6 lii, ti0n bdn quy6n, c6 tri.c, lgi nhuAn duo-c chia vd ciickhodn doanh tliu hoat dQng tdi clrilrh khric. Oai vO.i tig6p: doanh thu tlu'gc ghi nh6n khi chic ch6n thu ctloai ld qu6 han cAn phii lflp dU.phdng. Doanh thu tr),c6 ri'c duo-c ghi nh4n khi quy6n nh6n c6 tfrc duo-c xrlc l4p.
d. Nguy6n tic ghi nhfln thu nhfp kh6c
Thu nhfp kh6c bao g6m c6c khoin thu nhpp kh6c ng<b6:r, thanlr lj TSCD; ti€n phat do klrrich hdng vi ph4rntdi sin.bi t6n th6t; khoin ttru tir no kh6 OOi ja
^,f iv>r
qud bi6u, tang bing tidn, hi6n v6t ...
16. Nguy0n tic ghi nhfln cric khoin giim tri,doanh
Vipc di6u chinh gi6m doanh thu du,o. c thuc hi6n nhu sau- ni6u chinh gi6rn doanh thu cfra k1l phrli sinh n6u c6c k
r l6i rhr-r tir ciic kho6n cho vay, b6n hdng trA chAlr, travd khodn g5c cho vay, ng g5c phdi tnu t<trOng bi phan
i ho41 d6ng- srin xu6t, kinli doanh cria c6ng ty: nhuo-ngo. p.cl6ng; ti€n bdi thu'd,rrg cfra b6ri thrl, ba aZ Ut aap .lrlr s6; no phii tri kh6ng x6c dinh du.o. c chri; thu nh6p tir
iai doan 06 dALr rrd.rn 20 l9
oin giirn trir doanh thu ph6t sinh cing kj,ti6Lr thu s6rr
a kj,sau ki lflp brio crio n6u phrit sinh c6c kho6n gianr
1 h6a, dlclr vu, b6t clQng s6n dAu tu.; giri thdnh sin xu6tn rf6n hoat ddng kinh doanh b6t d6n; s6n clAu tLr. ...
gi6 v6n hdng b6rr sau khi tril di ciic khoAn b6i thu,o.ng
fic binh thuo'ng, chi phi nh6n c6ng, chi phf s6n xuAtkho md du'o-c tfnh vdo giri v5n hdng b6n sau l(hi trir. di
chu'a duo-c x6c tlinh ld ti€u thu.
phAm, hing li6a, clich vu;
- Di0u chinh gi6rn doanh thu nhu, sau n6u c6c kho6rrhdng h6a, dich vu:
im tril doanh thu ph6t sinh sau k! ti6u thu s6n OhIr,
cria kj, lfp b6o c6o n6u phrlt sinh cdc kho6n gi6m'trir.
trir doanh thu sau thd'i cri6m prrrit hd,h Bdo crio tdi chfnh
17. Nguy6n tic ghi nhin gi6 viin hing b6n
+ Di6Lr chinh gi6rn doanh thu tr6n Bdo crio tdi chindoanh thu tru'6'c thd'i cli6rn ph6t hdnh Brlo c6o tdi chinh;
+ Di6Lr chinh giirn doanh thu tr6n Biio crio tdi chinh
Gi6 v6n hdng bdn bao g6m tri girl v6n cira sAn phArn, hdcfia sdn phArn xdy lip b6n trong k! vd c6c chi phf li6rr qtGiri tri lrdng t6n kho hao lrut, m6t rn6t du.oc ghi nhfln vd(n6u c6).
OOi vOi chi phf nguy€n v4t li6u tru.c ti6p ti6u hao vuo-tchung cO alnh kh6ng ph6n b6 vdo gi6 tri s6n phArn nhfpc6c kho6n b6ithu'ong (nt5u c6) k6 cd khi san ph6rn, hang
18. Nguy6n tic ghi nhfn chi phi tii chinh
Clri phf tdi chfnh bao g6rn c6c kho6n chi phi hoat dQngho4t itQng dAu tu'tdi chinh; chi phf cho vay vd di vaynhLro-ng clifrng kho6n; dr,r phdng gi6rn gi6 chilng khorinkhodn l5 ph6t sinh khi biin ngoai te, t6 ai gia ndiaoai...
ii chinh: chi phf ho{c ciic kho6n t6 Hen quarr d5n crlc'6n; chi phi g6p v6n lidn doanh, lien kei; 15 chuy6n
doanh; du phdng t6n th6t ilAu tu,vdo do.n vi khric;
CONG TY CP DAU TU CoNG NGHIEP xUAT NHAP u o6Nc DTIoNG
Cho
86o c6o tAi chinh gifia ni6n ct61628 Dign Bi€n phu, 6, QuAn 3, TP. HCM iai doan 06 th6ng dAu nanr 2019
19. Nguy0n tic ghi nhfln chi phi bdn hing, chi phi q lf doanh nghiQpChi phf bdn hdng phdn 6nh cric chi phi thyc t6 ph6t si trong qu6 tlinh bdn sAn ph6rn, hdng h6a, cung c6p dichvu,
20. Nguy6n tic ghi nhfn chi phi thu6 TNDN hi6n hdr h, chi phi thu6 TNDN hofln lai
Chi phi qudn ty doanh nghiQp phdn rinh cric chi phfh6i, b6o hiiim y t6, beo hi6rn thAt nghiQp, kinh phf crc6ng cp lao cl6ng, kh6u hao TSCD dirng cho qu6n llikh6 ddi; dich vu mua ngoii; chi phf birrg ti6n khrtc ...
ch.i phi thu6 TNDN hien hdnh Ia so thuti TNDN ph6isu6t thu6 TNDN hi6n hdnh.
Chi plri thl'6 TNDN ho6rr Iai lA s6 thu6 TNDN s6 phii- Ghi nhdn thu6 thu rrh6p ho6n lai phii tr6 trong ndm;- Hodn nhdp tdi sAn thu6 thu nhdp ho6n lai dd duo-c ghi
2I. BGn li6n quan
Trong viec xem xdt nr6i qr-ran h6 cira c6c b6n li6n qtrong hirrh th(r'c phrip ly.
lng cta c6ngty g6rn c5c chi phf ,6 lr,o,.,g, b6o hi6nr xddodn cria nh6n vi6n quin lli; chi phf vat liCLl vdn phdng,g ty; ti€n thuO d6t, thu6 rn6n bei; dU phdng no- phAi thu
duo'c x6c dinh tr6n co's6.thu nh6p chiu thu6 vd thu6
trong tuo'ng lai ph6t sinlr trong tu.o-tlg lai til vi6c:
6n tr)'c6c nim tru6.c.
b6n ch6t cria m6i quan h0 du'o-c chri trong nhidu hon
C6c b6n du'o. c coi ld li6n quan n6u ni6t b6n c6 l<hA nln kitim sorit holc c6 iinli hu6,ng cling k6 AOi vOi b€n l<iatrong viQc ra quyt5t dinh c6c chinh siich tdi chfnh vd t <fQng. C6c b6n cfing duo. c xem Id b€n li6n quan n6ucirng chir-r sp' kii5m so6t chung hay chir"r 6nh hu6lg tl6ng chung.
(
coNG Ty cp DAu rr.l'c6Nc NGHrT.p xuAr NHApl628 Di€n Bi€n Plrir, 6, QuAn 3, TP. HCM
gAN THUYET MINH BCho giai doqn 06
v. THONG TrN Bo suNG cHo cAc KHoAN MUC TRi
r. rrtN vA cAc xnoAN TrfoNG DTIoNG rrtN
- Ti6n mdt
- Ti6n grii ng6n hdng
- C6c khodn tuo-ng duo-ng tidn
^lr ong cgng
2. CAC KIIoAN PHAI THU KHACH HANG
o. Phdi thu khtictr hdng ngiin hgn- C6ng ty TNHH EAu tu Lu6ng Hi6p- C6ng ty TNHH X6y dung vd San xudt tni6t bl Th6ng nh6t- Cdng ty TNHH Thuo-ng maiXu6t nhflp khAu Vintech- C6ng ty TNHH Thuo-ng m4i Dich vp V6n t6i Du lich Than- C6ng ty TNHH Hdng H6i phri Cudng- D6i tuong kh6c
b. Phdi thu khdch hdng ddi hgn
c. Pltrti tuu crta khdch hdng ld ctic bAn fiAn qaan
3. CAC KHoAN TRA TRI/oC CHo NGTIoI BAN
u. Trd tru.dc cho ngrdi bdn ngiin hgn
- C6ng ty TNHFI X6y Du.rrg Ve Ch6 Tao Co.Khi phric Dat- Cdng ty TNHH CL- Cdng ty TNHH Thr-ro'ng rnai XAy dung vd Co.khi Eai Na- C6ng ty TNHH Thu'ong rnai S6n xu6t va X6y dung H6ng- C6ng ty TNHH DAu tu Lu0ng Hi6p- COng ty TNHH SX TM Xu6t NhAp Kh6u Vi6t Son- C6ng 1y TNHH Cdng ngli6 vd M6i tru,dng Nanr Khang- Ddi trro-ng kh6c
b. Trd trrdc cho ngwdi btin ddi han
4. CAC KHoAN PHAI THU KHAC
Giani
U DONG DTIO'NG
Cho
B5o c5o tii chfnh giria ni6n iIQ
iai doan 06 th6ng dAu ndm 2019
O CAo TAI CHINH'driundm 2019
H BAY TREN BANG CAN DoI KE ToAN
Donvi tinh: VND
Ngdy 30/06/2019 Ngdy 01/01/2019
766.616.881 69.925.06s
154.573.290 603.836.261
921.190.171 673.76t.326
Ngdy 30/06/2019 Ngdy 0t/01/2019
132.138.778.979
544.533.680
60.726.879.345
4.636.685.401
9.213.530.990
33.356.000.000
23.661.149.s63
85.852.148.759
13.392.587.000
19.7s7.689.417
18.906.450.407
8.813.437 tltffi''()r-;-';zboruc
24.g B t. 984. 22Bi,tcil titltEilt)tcH vu Ir+r orluir r
a. Phdithu ngiin hgn khtic- I(y cu'o-c, ky qu!- Thu6 GTGT cfra tdi sdn rhu6 tdi chfrilr
- Ph6i thu khdc
+Dtr thu ldi tiin gtri c6 ki hqn
b. PhAi thu ddi ttgn khric- Kf cuo-c, ky quy
- E4t cgc thu6 Vdn phdng He Nqi
-ir ong cgng
382.032.329
37.260.000
344.',|72.329
344.77 2.3 29
923.090.909
909.090.909
14.000.000
ve rriiu rdilfA N,
'2 \-
\rll!Ngdy 30/06/2019 Ngdy 01/01/2019
-156.565.325.578 78.056.396.340
27.196.652.366 17.334.152.366
22.120.408.440 8.7 t3.461 .397
30.906.291.000 2s.297.484.950
12.980.796.050
13.457.896.000 4.481.656.000
27.624.467.526 3.926.733.753
20.696.344.000
14.563.266.246 5_322.111.824
Ngdlt 0l/01/2019
Gid fi"i --:r!-:494.285.139
97.477 .355
396.807.784
909.090.909
909,090.909
1.30s.123.238 1.403.376.048
6. TANG, GIAM rAr sAN co DrNH nUu niNrl
Chi ti6u Nhi cri'a
v$t ki6n tnicTSCD h['u hinh
l. 56 du'tliu k)2. Sli ting trong k!- Mua trong k!- DAu tu XDCB hodn thdnh
- Chuyr5n tdi sdn thu6 tdi chfrrhthdnlr tdi sirr cd dlnh h0.u hinh
- Phdn loai lai- Tang l<hiic
3. Si5 ginm trong k)- Thanh lj, nlruo-ng bd.n
- Giarn khric- PhArr loai lai4. Si5 du cutii
II. Gi:i tri hao mdn Iut. Sii ou tliu k)
5. HANG TON KHO
. Nguy0n lieu, vAt ligu- C6ng cu, dpng cu
- Chi phf SXKD do.dang
- Hdng h6a
CQng giri giic cria hing t6n kho
2. Khdu hao trong kj'- Khdu hao tdng trong kj,- Chuy6rr tdi s6n thu6 tdi chinh
thdnh tdi sirr c6 dirrli hiru hinh- Tdng khric
- PhArr loai lai
3. Girim trong k)- Tlianh ly, nhu'ong biln- Gi6rn khiic- Ph6rr loai lai+. Sii au'cuiii
III. Gi:i tri cdn I?i ciia TSCD hfru hinhl. Tai ngiy tldu k)
Au oONc Dr/oNG Brio ciio tii chinh gi['a ni€n doCho dALr nam 20t9
Ngay 0l/O I12019
Gid e6c
5.670.475.28 r _
1.923.352.519
2.01L4s3.865 _
9.605.281.665
y m6c Thi6t b!vin phdn T6ng c6ngthi6t bi
1.769.457 s99.1s4.852 243.453.870.740.424.100.534
93 1.076.150
.288.000.000
- 29.424.100.
931.076.1
10.288.000
CONC TY CP DAU TU COXC NGHIEP XUAT NHAPl628 Dign Bien plri, phu.o.ng 6, eLr6n 3, Tp, HCMI '
Nsiiv 3(
Gid s6c
5.541 .307.089
3.470.905.376
10.444.017.859
20.456.230.324
7.382.946.431
7.382.946.431
2.035.566.115
338.221.350
338.221.350
2.373.787.465
s.347.380.316 t9
.205.024.384
95.869.99r
.890.104.704
7.634.517
.142.94s.835
.324.688.682-
357.739.221
581.664.7s3
538.130.770
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b. Clti ti6t vdn ttdu tu cfia chrt sO hftu tgi ngdy 30/06/20
- V3n g6p cira NhA nu6c- VOn gdp ct)a cilc d6i ru'-ong kh6c
C0ng
c. Ctic giao dlch vi ,6n vdi cdc cttit sd hiru vd phdn ph6i
- Vdn itdu tu cfia chit sd hrtu+ V6n g6p dAu ndm+ V6n g6p tdng trong kj,+ V6n g6p gi6m trong kj,+ V6n gOp cuOi t<1,
- Cd t*c lgi nhuSn itd chia
d. Cd phiiiu
- Sti lu'qng c6 phi6Lr d[ng k! phet hdnh^,< ' i ,.i- S0 lu'o. ng co phi€n d6 b6n ra c6ng chring
+ C6 phiAu ph6 th6ng- 56 lu'o-ng cd phi6u duoc mua lai+ C6 phi€u ph6 th6ng- Si5 luo-ng c6 phiiiu dang luu lidnh+ C6 phiiiu ph6 th6ng* M€nh gid c6 phiAu dang luu hdnh: 10.000 d6ng/c6 phiiiu
e. Cii fi'c
.f, Ctic qu! cira doanh nghiQp
17. cAc KHOAN MUC NGoAr BANG cAN Dor KE To.
a. Tdi sdn thu? ngotiib. Tdi sdn nh\n gift hQ
c, Ngogi tQ ctic logi- USD
d. Vdng tiin tQ
cI. Nq khd diti itd xir tj,e. Cdc thdng tin khdc
tric, chia lqi nhuQn
Tir ngdy 01 /01 /201 9
ddn nsd.v 30/06/2019
r 20.000.000.000
120.000.000.00;
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-
120.000.000.000
120.000.000.000
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r20.000.000.000
120.000.000.000
T*ngdy 01/01/2018
diin nsdy 30/06/2018
120.000.000.000
r20.000.000.00;
Nsdv 30/06/2019
12.000.000
12.000.000
12.000.000
12.000.000
12.000.000r2.000.00;12.000.000
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658,7 | 662,01
01/01/201
12.000
r2.000.00
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YI. THONG TIN BO sUNG CHo CAC KHoAND9NG KINH DOANH
I. DOANH THU THUAN VE BAN HANG VA CU
a. Doanlt thu+ Doanh thu brln hdng h6a+ Doanlr thu cung c6p thdnli phArn
b. Doanh thu tl6i vdi cdc bAn fiOn quun
GIA voN gANc nAu
- Gi6 v6n cr)a hdng h6a d6 biin- Gi6 v6n cria thdnh phdrn da cung c6p
c0ng
DOANH THU HO4,T DQNG rAl CniNu
- LEi ti6n grJri, ti6ri cho vay- Ldi ch6nh l€ch tj,gi6 ctd thy'c hiQn
- Ldi ch6rrh lech ti' gi6 chua thpc hiQn
c0ng
CHI PHi rAI CrriNU
- Chi phi ldi vay
- L6 ch0nh lQch tj, gi6 dlthu'c hi6n- L5 ch6nh lCch ti'giii chua thuc hi6n
- Chi phi tdi chinh kh6c
c0ng
THU NHAP KHAC
- Thanh l1i nhuo-ng b6n TSCE- Ldi do tl6nh gi6 lai tdi s6n- Ti€n phat thu duo-c
- Di6r.r chinh thu6 gi6 tri gia t6ng duo. c kh6u trir.- Cdc khoAn kh6c
c0ng
U DONG DIJONG
Cho
86o cio tii chinh gifia ni6n tI6
iai do4n 06 thdng dALr ndrn 20 t 9
rRiNH BAy rRoNG BAo cAo KET eui r{oAT
Don vi tinh; VNDcAr olcu vg
T* ngay 01/01/2019 Ti,ngdy 0t/01/201B
4!n ngdy 30/06/2019 ddn ngdy 30/06/[email protected] 97.t97.415.330s6.706.394.329 28.064.269.768
Ti ngdy 01/01/2019diin nsdy 30/06/2019
104.812.542.008
39.076.402.052
143.888.944.060
T* ngdy 01/01 /201 9ddn ngdy 30/06/2019
34s.7 53.473
32.25s
Ti ngdy 01 /01 /201 8
ddn ngdy 30/06/W
t'7.s8s.0$:.M9 r..Y
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rtl ngdy 0t/01/20W,&d€n ngdy 30/06/
,r)J65
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Tir ngdy 01/01/2019ddn nsdy 30/06/2019
7.433.s54.282
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Tir ngdy 01/01/20I8dAn ngdy 30/06/201 I
4.473.844.565-
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7.436.79s.629 4.683.846.219
Ttr ngdy 01/01/2019
ddn ngdy 30/06/20t9Ti ngay 0 1 /0 1/20 1 8
ddn ngdy 30/06/2018
5.025.098
903. r89.808
gg.5g5.24;
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9.
couc rv cp oAul628 Dien BiOn Ph0,
TU,C6NG NGHIPP XUAT NHAp Au oONc DIJoNGCho
86o crlo tii chfnh gifia ni6n d0
06 thring dAu narn 2019Phu'ong 6, Qu4n 3, Tp. HCM
6. CHI PHi KHAC
- Ti0n phat, ti0n thu6 khdc phii d6ng do vi pham hdnh- Cdc khodn kh6c
c0ng
cHr pHi rAN nANc vA cHr pui euAN r,y no
a. Cdc kltodn chi phi bdn hdng phtit sinh trong kjtb. Ctic khoin chi ph[ qudn lj, doanh nghiQp phtit sinh- Chi phf nh6n vi6n qudn lli- Chi phf vAt li€u qu6n ly- Chi phi dd dilng vdn phdng- Chi phf kh6u hao TSCD- Thu6, phi vd 16 phi
- Chi phi dlch vp rnua ngodi- Chi phi bing ti6n kh6c
- Chi phf nguy€ri liCu, vat Ii6u- Chi phi nh6n c6ng- Chi phf kh6u hao TSCD- Chi phi dich vu mua ngodi- Chi phf bing ti6n khric
c0ng
CHI PHi THUT THU NHAP DOANH NGHIEP HI
- Tiing lg'i nhu{n t<6 torin truric thu6- C6c kho6n cli€u chhih tang ho{c gi6m loi nhu4n kiidinh lo-i nlrudn chiu thu6 TNDN
+ Cac khoan didu chinh tdng+ Cdc khoan diiu chinh gidm
- Tiing thu nh{p chiu thu6+ Thu nhflp du'o-c mi6n thu6
- Tdng thu nhip tinh thu6
- ThuO thu nhgp doanh nghiEp phrii nQp
+ Thud thu nhdp doanh nghiQp phai nQp
+ Khoan thud tuy tlru, nQp b6 sung
NH NGHIPPT* ngdy 01/0 1/20 I 9-,!d€n ngdy 30/06/2019
Til ngdy 0 l /0 1/20 1 9
dAn ngay 30/06/2019
4.374.860
Ttt ngay 0l /01/20 IBdLn ngdy 30/06/201 8
269.s19.789I.540.000
4.374.860 271.059.789
1.
Til ngay 01/01/2018dAn ngdy 30/06/2018
4.257.717.730
3.162.346.130
95.731.984
9.000.000
751.154.002
239.485.614
Tir ngdy 0l /01/201 9d€n ngdy 30/06/2019
16.937.861.882
8.680.250.1 l911.193.274.309
2.s27.981.666
t.t95.2t4.66340.534.s82.639
3.025.507.377
2.331.341.526
192.413:
,ll3l,\?)417.4ee.$EIs4.73s.0y<\)
c. Cric kltodn ghi gidm chi ptti bdn hdng vd ctti pttl lj,doanlt nghiQp
CHI PHi SAN XUAT, KINH DOANH THEO YEU
.,.s\Z
Tir ngdlt 0I /01/201B
ddn ngdl, 30/06i201 I8.118.879.6t3
5.986.685.988
8.088.669.878
1 .845 .7 66.524714.239.9s6
24.814.24r.959
HAnqH
Til ngdy 0l/01/2019ddn ngdy 30/06/201 g
Tit ngdy 0l/01/2018ddn ngdy 30/06/2018
n dO x6c
10.51s.652.4r9
181.769.762
181 .769.762
10.697.422.181
10.697.422.181
2.139.484.436
2.1 39.484.436
3.182.18r.073
276.984.778
276.984.778
3.459.16s.85r
3.459.r 65.8sr
752.973.80s
691.833.170
61 .1 40.63 5
coNc Trr cp oAu rd c6Nc NcurEp xuAr NHAp AU OONC DTIONG Bdo cdo tli chinh gifra ni6n ttQl628 Di0n Bi0n Phri, Phuo'ng 6, Qufn 3, Tp. HCM 06 thring dar-r ndrn 20 I9
10. LAI CO NAU TNON CO PHIEU
Tir ngdy 0l/01/2019 T* ngdy 0l/01/20t 8d€n nsdy 30/06/2019 d€n ngdtt 30/06/20t8
Lg'i nhuin k6 to6n sau thud thu nhflp doanh nghiQpC6c klioin didu chinh tdng ho{c gidrn lo-i nhuAn kti d€ xilc dinlilo-i nhuqn hoac 16 ph6n b6 clio c6 d6ng s6'hfiu Cp ph6
Lqi nhu{n hoic 15 phAn b6 cho c6 d6ng sO hfru CpQu! khen thudng, phfc lqi trich tir lo-i nhuAn sau thu6CP ph6 tlr6rrg dang h-ru hdnh birili quAn trong kj,Lii co'bin tr6n c6 phi6u
11. LAI sUY GIAM TREN c6 prrrtu
Lqi nhu{n k6 todn sau thu6 thu nh{p doanh nghiQp
C6c khodn di6u chinh t6ng ho4c gi6m l-oi nhuAn k6 tod d6 xric dinh
thdng
8.376.167.983
8.376.167.983
12.000.000
2.429.207.268
2.429.207.268
12.000.000
T* ngdy 01/01 /201 9 Tir ngdy 01 /01/20 I Bddn ngdv 30/06/20 I 9 ddn nsdy 30/06/20 1 8
8.376.167.983 2.429.201.268
Ioi rrhudrr hoac 16 phdn b6 clio c6 d6ng sd li['u Cp ph6
Lqi nhuin hoic 16 ph6n b6 cho c6 d6ng sii hfru CpQu! khen thuorrg, phric lo. i trich tir. lo-i nhu6n sau thu636 luo-ng CP ph6 th6ng du kiiin phrit hdrih tlidrnCP ph6 th6ng ctang luu hdnh binh qudn trong kj,LIi suy giim tr6n c6 phi6u
THONG TIN Bo SUNG CHo CAC KHoAN MUC
Trong kj,, C6ng ty kli6ng c6 circ giao dich kh6ng bingti6n do doanh nghiOp n6m gi['nhung kh6rig duo-c sri'du
NHIING THONG TIN KHAC
THONG TrN vE cAc s0N Lr0N euANa. C6c bOn liOn quan
TCn b6n li6n ouan
Ban T6ng Giiirn d6c, HEQT, Barr Ki6m so6t,K6 toiin trudng vd nguo'i c6ng b6 thdng tin
C6ng ty TNHH SX TM Xr"r6t Nhfp Kh6u Vi6t So'n
rN nAo cAo LrIu cHUyEN TrEN TE
6nh hu6ng d6n 86o ciio lu'u chuyi5rr tiAn t6 vd c6c kho6n
Barr di6u hinh vd citc ciurhAn c6 li€n qr-ran
Cirng thdnh vi6n chir ch5t Ban didu hdnli
6ng
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r 2.000.000
2.429.201-2
r 2,000.000
vII.
VIII.
1.
th6ng
c,6Nc ry cp oAu rU c6Nc NGHTEp xuAr NHApI628 Di€n Bi€n Phu, Phu'ong 6, 3, TP. HCM
b. Cic giao dich trgng y6u vrii cric b6n cri li6n quan
Trong k!,, C6ng ty c6 ph6t sirrh nghiQp vu chrj y6u v6'i
BGn li6n quan
c6ng ty TNHH SX TMxudlNnap KhAu vi6t So.n 132
B5o cfo tAi chinh gi['a ni6n <IQ
ai doan 06 thring dALr ndrn 2019
U DONG DIJONG
Cho
bdn li0n quan nhu sau:
ung nghiQp vg
thu6'ng, phu c6p khric
cho rrgud'i b6n ngdrr han
696.000.000
2.975.000.000
60.000.000.000
5 t .676.000.000
r 9.898.878.388
ffil.-;---\GfftGirrlut llrtm ituu r
;;ffie5I .676.000.000
27.624.467.s26
Gi6 triBarr T6rrg Giiim d5c, HDQT, Ban Ki6rn soiit, K6toiin tru'6rrg vd ngu'o'i cdng b5 th6ng tin
Trdn Kim Cuo'ng Ban di6Lr hinh
Trdn Kim Sa Ban di6u hdnli
Nguy6n Thanh Quang Barr didu hdnh
C6ng ty TNHH SX TM Xu6t Nhdp I(hAu Vi6t Son Mua hdng
Tai ngiy 3010612019, C6ng ty c6 sO du v6.i c6c b6n li6n
B6n li6n quanMn s6 trinh biy tr6n
BKDKT Ngi
Ban di6u hdnh 314 Ti6n luong ph6i tr6
TrAn Kim Cuong 319 Phai ng6n hqn kh6c
TrAn I(irn Sa 3t9 Phai 16 ngin han kliiic
NguyEn Tharih Quang 319 rA ngdn han kh6c
THONG TIN VE nAo cAo Bo PHAN
Th6ng tin b6 ph6n duo. c trinh bdy theo bQ phan theo kh vr.Lc dia lf vd lTnh vuc kinh doanh cfia C0ng ty. 86o c6o b6phdn theo khu vuc ilia lf vd llnh vqc kinh doanh, du.o-c vdo ccr c6u b6o c6o rrQi b6 vd quin l! crJra C6ng ty.
I(iit qui b6o c6o b6 phan bao g6m c6c khoAn mr,rc ph6nplr6rr chia tlreo rn6t co sd hgp ly. Cdc khoin mpc kh6ngd6ng tdi chinh, chi phi tdi clrinh, chi phi b6n hdrig, chidoanh nghi€p.
Bdo c6o b0 phfln theo loai hinh kinh doanlr
trg'c ti6p cho rnQt b6 ph4n cfing nhu'cho c6c bQ ph6rr duo-c
u'gc phdn bd bao gOm tdi sAn, no. phii tr6, doanh thu til hoatf quin llf doanh nghi6p, l6i hoac t5 t<nac vd thLr6 thLr nhdp
Chi ti6u t tlQngg mai
46.279.s43
12.542.008
Ho4t il6ng currg cdpho'i, nhiQt
T6ng cQng
Doanh thLr thudni
UIA VON
56.706.394.329
39.076.402.0s2
165.7 52.673.872
143.888.944.060
17.629.992.277Lo'i nhu6n thuin 33.737.535 21.863.729.812
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l628 Di€n Bi€n Phi. P 6, QuAn 3, TP. HCM Cho dAu narn 2019
4. euAN rf nur Ro rAr cHiNH
No- ph6i tra tdi chinh chrh yt5u cria C6ng ty bao gdm c6cphii tri kh6c. Muc dich chfnh cta nhftng kho6n ng ph6ic6c ho4t d6ng cria C6ng ty. C0ng ty c6 c6c tdi s6n tdi chirthu kh6c, ti€n mdt vd ti6n gri'i ngin lian, dAu tu chti'ng kliddng cta Cdng ty.
Rrhi ro trong y6u ph6t sinh tr)'c6c c6ng cp tdi chinh cta Ckhoin.
NghiQp vu qudrr lli riri ro ld nghi6p vu kh6ng thiS thitSuthi6t IAp hO th6ng ki6rn soiit nhim clAlrr b6o sp c6n bingqudn ly rrii ro. Ban T6ng Girim d6c liOn tuc theo d6i quybing hop lli gifr'a nii ro vi ki6m sorit rii ro.
Ban Tdng Girim <l6c C6ng ty xem x6t vd thOng nh6t 6p d
a - Riii ro thitrudng
R[ri ro thi tru'o'ng ld rti ro md gi6 tr! ho-p ly hodc c6ccl0ng theo su'bi6n dQng crha giri thi trudng. Rfri ro th!
Cric phdn tfch vd d6 nhay trinh bdy du6i dAy duo-c lAp tr6nc6 ldi su6t c6 tlinh vir c6c khoin no- c6 l6i su6t th6 n6i la kh
Rrii ro tfri su6t
Rrhi ro l6i sLr6t le rrii ro md giri tri ho. p lli hodc c6c lu6ng ti6nhirng thay d6i crha l5i suAt thi tru'd.ng.
no. vay, cdc khodn phdi tr6 ngud.i b6n vii ciic khodrrtdi chfnh ndy Id nhim huy cl6ng ngu6n tai chfnh phpc vLr
nhu c6c kho6n phii thu kh6ch hdng vit citc khoan ph6i
ni€rn y6t vii chua ni6rn ytit ph6t sinh truc ti6p til' hoat
ng ty ld rti ro thi truo'ng, rrii ro tin durrg vd n)i ro thanh
todn bQ hoat d6ng kinh doanh cria C6ng ty. C6ng ty dImfc ho-p lli gi0'a chi phf khi rrli ro plr6t sinh vd chi phfinh quin lli rti ro ctia C6ng ty rrhim cfArn b6o sr,r cAn
ciic chinl, s6clr quAn lli cho nhfr'ng riri ro tr6n nlru sau:
ti6n trong tuo'ng lai c0a m6t cdng cu tdi chinh se bi6nbao g6m 3 loai nii ro: rti ro ngoai t6, nii ro ldi su6t va
s6'gi6 tri c6c khoAn no- thuAn, t!' 16 gi['a c6c khodn rro-
thay d6i.
trong tuo'ng lai cria c6ng cq tdi chinh sE bi6n cl6ng theo
rfri ro gi6. C6ng cu tdi chinh bi 6nh hu6rg b6.i rti ro thi bao g6rn ciic khodn vay vd ng, triii phi6u doanhnghiOp, tr6i phi6u chuy6n d6i, c6c khodn d4t coc vd cdc dAu tu tdi chfnh.
Rr}i ro lai suAt c[ra C6rrg ty cliir y6u li6n quan d6n tidn, c6c hoin tidn giri ngin h4n vd ciic khoin vay
C.org ry quAn lli rii ro ldi su6t bing c6ch pli6n tich tinh liinam trong gi6i h4n qudn lyf Rrii ro cta rninh.
tlrf truo'ng d6 c6 clu'o-c cdcldi su6t c6 loi nh6t vd vAn
C6ng ty kh6ng thr-rc hiQn phdn ticli 116 nh4y aOi vOl taikh6ng ddng k6.
Rrii ro ngoai tQ
Rtri ro do thay d6i lai su6t tai ngdy I6p b6o crio li
R[ri ro ngoai tC ld r[ri ro md girl trl ho. p ly ho4c c6c lu6ng dn trong tuong lai c[ra cdng cq tdi cliirrh sE bi6n dQngfj' giri ngoai tQ cria c6ng ty cht y6u li6n qLran d6n ciictheo nhiing thay d6i cfia tj, gie hdi do6i. Rti ro vE thay d6
lroat d6ng cira c6ng ty (khi doanh tl-ru hodc chi phi c6 g6c n i te kh6c so v6'i ti6n te ch['c n6ng cta c6ng ty).
Do c6rrg ty dugc thdnh l6p vd ho4t d6ng tai Vi6t Nam v6.i ti6n b6o c5o ld rt6ng Vi€t Narn, d6ng ti6n giao dichchinh cira C6ng ty cfrng li d6ng Vi6t Nam. Do d6, rti ro vA
Rrii ro vO gi6 cii phi6u
i t€ cira C6ng ty ld kh6ng trong y6u.
C6c c6 phitiu di ni6m y6t vd chua ni6rn y6t do c6rrg ty n6rn i0'bi inh hu6rig bo'i c6c Riri ro thi truorrg pli6t sinh tirtinh khdng ch6c ch6n vA gi6 tri tuorrg lai crha c6 phi{iu dAu d6n dt5n gi6 tri khoen dLL phong giirn giri dAu tu'c6 th6tdng/giArn. C6rg ty qudrr lli rrii ro vd gi6 c6 phii5u birrg c5ch thi6t IAp han m[rc dAu tu. Ban T6rrg GiSrn d6c cfra c6rrg
,.ihleLl.ty cfrng xem xdt vri pli6 duyQt cdc quytit dinh dAu tu vdo c6
C6ng ty sE ti6n hdnh viQc ph6rr rich vd trinh bdy rf6 nh4y tdc dOng crla bitin dQng giri c6 phiriu diin ktit qu6 kinhuan qudn lyi.doanh c[ra C6ng ty khi c6 cdc hudrrg dAn chi ti6t b6.i cilc co-
CONG TY CP DAU TTICONG NGHIEP XUAT NHAP AU OOt,tC DLIONG B:lo c6o tii chinh gi[,a ni6n tt6l628 Di0n Bi€n Phrl. Phuorr 3, TP. HCM 06 thane tldLr nam 2019
b - Riii ro tin dgng
Rfri ro tfn dung ld nii ro md m6t b6n tham gia trong m6t cp tdi chfrrh liopc hgp il6ng giao dich kh6ng thp'c hiQncdc rrghla vu ctra minh, d6ri dOn t6n th6t v€ tdi chinh.
Phrii thu khich hirng
Rtri ro tin dung til c6c khoin pliii thu kh6ch hdng duo. c
T6ng giam d6c C6ng ty ph6 duy6t. Qu6 trinh thanh to6nphong Kinh doanh vd K6 torin tru6'ng theo d6i li€n tgc vd
Ti6n giiri ngin hirng
uAn lli bdng c6ch 6p dpng han m['c thanh toiin do Ban
khrich hdng vd rnuc d6 nhi ro tin dung du'o-c Tru6ngc6o cho Ban Tdng girirn d6c.
C6ng ty chri y6r.r duy tri s6 du'ti6n grJri t4i ciic ng6n hdng nhiAu nguo'i Ui6t a6n 6' Viet Narn. Rrhi ro tin durrg d6iv6{ s6 dLr ti6n gti tqi circ ngAn hdng duo-c quArr l), b6.i bgC6rrg ty nhfn th6y rnri'c dQ tdp trung rrhi ro tin dyng d6i v6'i
c - Rrii ro thanh khorin
minh chfr y6u OOi v6'i crlc klioAn phii thu kh6clr hdng vd, I,hoi va ciic c6ng cp tdi chfnh klr6c.
Rti ro thanh khoin ld r0i ro Cdng ty se g{p kh6 khanthanh khoin cria C6ng ty cht ytiu ph6t sinh tir vi6c ciic tdilr4ri l€ch nhau.
BAng du6'i ddy tr5ng ho-p thd'i han tharrh to6n cria ciicthanh to6n dp'ki6n theo ho-p d6ng tr6n co s6'chua duo, c chi
ty c6 rti ro tin dung til c6c ho4t dQng kinh doanli crha
hopt dQng tdi chinh bao gdrn ti€n g0'i ngdn hdng, ngoai
nq phii tr6 tdi chirih cria C6ng ty dga tr€n c6c kho6nkh6u:
thsc hien ciic nghTa vs tdi chinh do thi6u "6".
(ifimi[ii^'t tdi chinh vd no phditra tdi chinh c6 cdc thd'i dit
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Ngny 0l/01/2019Vay vd ng
Phii tri ngudi b6n vd pli6i tri kh6c
Chi phi phii tri-tr ong
Nghy 30/06/2019
Vay vd ng
Phai tra ngud'i b6n vi ph6i tr6 kh6c
Chi phf ph6i tri-lr ong
Tr0n I nIm T
.000.000 94.902.673.4s9 232.464.673.4s9
.505.683 - 18.538.505.683
.084.988 - s8s.084.988671 94.902.673.459 251.588.264.130
.594.006 145.233.6s4.486 2s2.899.248.492
.982.240 - 229.30t.982240
.324.773 - 641.324.773901.019 145.233.654.486 482.842.555.505
ld thAp. Cdng ty c6 dir khd ning tiiSp c4n ciic ngu6n
c6 th6 duoc trii tgc v6'i c6c b6n cho vay.
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64
C6ng ty cho ring rnfrc d6 tAp trung rrJri ro d6i v6'i vi6c tr6.1 ,
von vd ciic khoAn vay d€n han thanh to6n trong vong 12 thz
BAng sar-r dAy trinh bdy chi ti6t mrjLc d6o hpn cho tii sAn tdi chfnh phi ph6i sinh. BAng duo-c ldp trdn co's6'm[Lc ddo
han theo ho-p d6ng cliua chi6t kh6u cira tdi sin tdi chinh gtl ldi tit c6c tdi sin c16, ndu c6. Vi6c trinh bdy th6ng tintdi sAn tdi clrinli phi ph6i sinh ld cAn thiiSt OC triOu dr.r'o. c vi€ qudn ly rtri ro tlianh khodn cira C6ng ty khi tinh thanhl<hoAr, dr"to.'c quAn l;i trdn co- s6'c6rrg rrg vd tdi sdLn thr-rAn.
TrGn I nim TiinNgny 01/0U2019
Ti6n vd cdc khoin tuong duong tidn
Phai ftu khach hang vd phii thlr kh6c
DAu tu tdi chinh
cOng
6 .761.326
.499.426
- 673.761.326
: rr.311.4ee.4.2683.311
84.045,260.752
corqc ry cp oAu rU cONc NGHTEp xuAr NnApl628 Di0n Bi6n Pht. Ph 3, TP. HCM
Br{o c6o tii chfnh gifra ni6n rIQ
iai doari 06 th6rre d6u ndrn 201 9
U DONG DTIONGCho
TrOn I n5m TNgiy 30i06/2019
Ti6n vd ciic khoiri tuo'ng duong tidriPhii thu kh6ch hang vd phii thu khric
DAu tu tAi chinh
c0ng
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Chi ti6u T)rnCo c6u tii s:in
Tdi s6n ngfn han/ T6ng s6 tdi sAn
Tdi siri ddi han/T6ng tdi sinCo c6u ngu6n v6nNo- phdi tralTdng ngu6n v6n
Ngudn v6n cht sd h0'u/Tdng ngu6n v6,r
Khri nlng thanh to6nKhA ndng thanh to6n t[Lc thd'i
Khi nang thanh toiin nhanhKhA ndng thanh to6n hi6r, l-rdnh
Chi ti6u
Tf sudt sinh tdi
Tf su6t loi nhuin tr6n doanh thuTj' sirAt lo'i nhudrr trur6'c thu6 trOn doanh thuTjr' su6t lo. i nhuf,n sau thu6 tr6n doanli thu
Tji sudt lqi nhugn tr6n t6ng tdi sinT1i sLr6t loi rrhuAn tru6'c thu6 tr6n t6ng tdi s6n
A.,Ty sLrdt lo-i uhudn sau thu€ tr6n t6ng tdi sin
Tf sudt lqi nhugn sau thu6 tr6n v6n chfr siih['u
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Tir ngiy 0110112019 Tri ngiy 01/0U2018tl0n neiv 3010612019 tl6n neiy 3010612018
30/06/2019
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