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BAO CAO THVONG NIEN CONG TY CO PHAN KHOANG SAN BINH DINH

Nam 2017

I. THONG TIN CHUNG

1. Thong tin khdi quilt

- Ten tieng Anh: Binh Dinh Minerals Joint Stock Company

- Ten giao dich: BIMICO

- Giay cht'rng nhan dang ky doanh,nghiep so: 4100 390 008 ngay 15/05/2012 do Sa Ke hoach va Dau to tinh Binh Dinh cap

- VOn dieu le: 123.926.300.000 citing.

- VOn dAu to cua chu sof him: 123.926.300.000 dOng.

- Dia chi: 11 Ha Huy TOp, TP Quy Nhan, tinh Binh Dinh

- SO dien thoai: 0256-3822073-3820081

- SO fax: 0256-3822497

- Website: vvww.bimico.vn

- Ma co phieu: BMC

2. Qud trinh hinh thitnh va pluit trier

a. Lich sir hinh thanh:

Cong ty CO phAn Khoang san Binh Dinh tien than la Cong ty Khoang san

Binh Dinh dugc thanh lap nam 1985, la mot trong nhang C6ng ty c6 uy tin va tien

phong trong linh virc khai thac sa khoang tai tinh Binh Dinh ding nhu Viet Nam.

Trai qua han 30 nam phat trier, Cong ty CO phAn Khoang san Binh Dinh da

dimg virng va ngay cang khang dinh vi tri cua minh trong ca the thi twang. C6ng ty

da dugc nha nuac tong Huan chtrang lao d6ng hang 3 vao nam 1999.

Thuc hien chii tnrong co phAn hoa cua Nha ntrac, Cong ty CO phAn Khoang

san Binh Dinh chuyen thanh Cong ty CO phAn theo guy& dinh so 09/2001/QD-UB

ngay 08 thang 01 nam 2001 cua US, Ban Nhan Dan tinh Binh Dinh. GiAy chirng nhan

dang ky kinh doanh so 3503000009 ngay 08 thang 01 nam 2001, thay dOi lAn thin 8 so

4100390008 ngay 15 thang 5 nam 2012 do So' Ke hoach va Dau to tinh Binh Dinh cap.

VOn dieu le tai th6i diem chuyen sang Cong ty CO phAn la 13.114.000.000 d6ng. VOn

dieu le tinh den ngay 31/12/2017 la 123.926.300.000 ding.

Thuc hien Quyet dinh cua Thu tuang Chinh phu, Cong ty co phAn Khoang san

Binh Dinh da xuc tien cac thu ttic can thiet de phkic vu cho viec niem yet CO phieu cua

1

Cong ty tren thi truing chimg khoan tap trung. Ngay 28 thing 12 nam 2006, ce phieu cua Cong ty da chinh tilde giao dich phien dau tien tai Trung tam giao dich chi.rng khoan TP He Chi Minh (nay la Sa Giao dich Chung khoan TP Ho Chi Minh). Tinh den wady 31/12/2017 tong se ce phieu da phat hanh va luu ky tai Trung tam Luu 14

chirrig, khoan TP. FICM la 12.392.630 ce phieu.

b. Qua trinh phat trien:

- 1-lien nay Cong ty dang khai thac, the Men va kinh doanh sa khodn2, Titan. San pham chinh cua Cong ty la Ilmenite, nguyen lieu chinh dUng de san xuat bet mail Titan dioxit (Ti02) va kim loci Titan. Ben canh do trong qua trinh the bien, Cong ty

con thu dugc cac loci san pham khac nhu: Zircon, Rutile, Monazite, Magnetic - la cac hgp chat dung trong nganh cong nghiep gach men, que han dien, the too bet mau Titan dioxit (Ti02).

- San pham cua Cong ty sau khi dugc san xuat ra deu dot dugc chat lugng theo yeu eau ve chat lugng cita khach hang trong va ngoai :urge. Quang tinh Ilmenite c6 ham lugng thap nhat la 52% Ti02, bet Zircon min c6 ham lagng 65% ZrO2 min, Rutile co ham lugng tir 87% - 92% Ti02, Monazite co ham lugng REO > 57% va Magnetic

co ham lugng Fe304 > 75%, Xi titan cac loaf c6 ham lugng tir 85% - 92% Ti02, gang hgp kim.

- Trong nam 2007, Cong ty d5 dau to hoan chinh va dui vao sir dung day chuyen nghien min Zircon vgi yen dau to khoang 4 tS, deng. Day la met du an dAu to nham nang cao horn nita gia tri san pham xuat khau, tang hieu qua san xuat kinh doanh, ding nhu th6a man day du cac tieu chuan xuat khan do Nha nu& quy dinh.

- Ngay 16/9/2007 Cong ty da chinh thirc khai cong Du an Nha may Xi titan

Binh Dinh. Day la du an the bien sau Titan dau tien cua ca nugc. Thing 1 nam 2009, COng ty da hoan thanh viec dau to xay dung va chinh thirc dua vao hoot Ong Nha may Xi titan Binh Dinh — giai (loan 1 vgi cong suit giai down 1 la 9.500 tan san pham/nam. Tong mire dAu to giai doan 1 khoang 44 t.S, deng. Day la met du an &Au to nham nang cao clang ke gia tri gia tang dm san pham, tang hieu qua san xuat kinh doanh, tit kiem tai nguyen, keo dai tuei th9 cua me, deng thei phi hgp vai quy hooch cua Nha nude ve tham dO, khai thac, the bien va sir dung quang titan giai (loan 2007 —2015, clinh hugng phat trier' den 2025. Nha may san xuat ra cac loci san pham la Xi

Titan c6 ham lugng tir 75% den 92% TiO2 va Gang hgp kim co ham lugng Fe > 98%, dap irng tieu chuan xuat khau cho thi throng Chau Au, Nhat Ban, Han Quoc va Trung Quec.

Nam 2011, thi truing tieu thu mat hang Xi titan c6 su khai sac hurl so vii

truck. Mat khac thud suit thud xuat khAu dei vai mat hang nay ding d5 giam tir 15%

xu6ng 10%. Cac yeu to tren da too dieu kien thuan lgi cho viec xuat khau mat hang Xi

2

titan. De dap tng nhu cAu ngay cang tang len cta thi tnrang ye mat hang nay, Dai hOi dOng co dong thtrong nien nam 2011 da nhAt tri thong qua viec Wei) tic dAu to giai Joan 2 eta Du an Nha may Xi titan Binh Dinh. Cong suAt cua Dkr an giai doan 2 tang len 2,5 lAn so vOi cong suAt ban dAu eta Du an giai doan 2. Quy 3 nam 2012 Cong ty da hoan thanh viec dau tu xay dung va dua vao van hanh day chuyen luyen xi titan giai doan 2, 1am tin de quan tong cho viec nang cao san lacing san phAm the bien sau cho cac nam sau. Trong qua trinh datt to xay dung, ngoai viec dAu tu cho he thong thiet bi phic vu cho viec san xuAt san phAm, Cong ty can tien hanh dau tu them he thOng xir 13", kh6i bpi cho day chuyen thiet bi. Viec dAu to nay da giai guy& triet de van de O nhiem moi trtrong. Tao dieu kien than lqi cho Cong ty san xuAt lau dai, on dinh tren dia ban.

3. Nganh nghe viz dia ban kinh doanh

- Nganh nghe kinh doanh: Khai that, the bien va mua ban khoang san tir quang sa khoang Titan. Cac hoat dOng 118 trg khai tilde khoang san dieu tra, tham do dAu khi). Kiem tra, phan tich ky thuat cac 100 quang khoang san. Mua ban cac loai vat tu, may mac, thiet bi phpc vu khai tilde va the bier' cac loai quang khoang san.

- Dia ban kinh doanh: Toan bO dia ban hoat dOng eta Cong ty hien nay nam trong pham vi tinh Binh Dinh. Bao gOrn:

+ Trp sa chinh eta Cong ty:11 Ha Huy Tap, TP Quy Nhan, tinh Binh Dinh. 1

+ Cac ca so san xuAt: Cong ty hien cat 02 ca soy san xuAt:

• Xi nghiep Sa khoang Nam De Gi, thuOc xa Cat Thanh, huyen Phu Cat, tinh Binh Dinh. San phAm dm Xi nghiep la cac loai tinh quang dugc the bien tir quang sa khoang Titan nguyen khai. Bao gam: Ilmenite, Zircon, Rutile, Monazite va Magnetic. Trong dO san phAm Ilmenite san xuAt ra mot phAn cung cap cho Nha may Xi titan Binh Dinh, phan con lai &mg de ban cho cac dai ttrog co nhu cAu.

• Nha may Xi titan Binh Dinh: thuOc xa Cat Nhan, huyen Phil Cat, tinh Binh Dinh. Nha may sir dpng nguyen lieu chinh la tinh quang Ilmenite (la san phAm eta XN Sa khoang Nam De Gi) de tier) tic thgc hien cong doan cite Nen sau. San phAm cua Nha may la Xi titan cac loai va gang hop kim.

4. Thong tin ve mo hinh quaff trb to char kinh doanh va bO may quan 1Y:

3

• BAN

KIEM SOAT

•

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PHONG KY THUA.T

r • PHONG

KE TOAN

1 v PHONG

TONG HOP P. NGHIEP VIJ KHAC

• Xi NGHIEP

SA KHOANG NAM DE GI

- So do 1)0 may t6 chirc quint 19 dm Cong ty:

DAI HOI DONG CO DONG

HO1 DONG QUAN TR1

i TONG GIAM DOC DIEU HANH H

1 PHO TONG GIAM DOC

PHO TONG GIAM DOC

1 PHO TONG GIAM DOC

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1 NHA MAY Xi TITAN BINH DINH

PHAN XUONG

ICHAI THAC

PHAN XUONG

CHE BIEN

PHAN XUONG CO KHI

PHAN XU'ONG LUMEN

Xi

PHAN XUONG

PH6I LIEU THANH PHAM

PHAN XUONG CO MI

Chu thich Quan 14 truc tuyen

4 -, Quan 14 chirc nang

Quan 14 kiem soat

4

5. Dinh hwon phtit

- LAy nang suAt, chat luqng, hieu qua va su hai long dm lchach hang lam thtrac do cho sir phat trier' ben yang.

a. Cac muc Witt chu yeu cua Cong ty.

- Tiep tkic ding c6 san xuAt kinh doanh ca mat hang tinh quang truyen th6ng fan san phAm the bien sau de tan dung Igi the dm COng ty d6i vai nganh khai thac va the Wen titan, tich cuc tim kiem thi trutrng tieu thy mai d6i vbi san pham titan a nang cao hieu qua du tu, tao th6 On dish va phat trien cho Cong ty.

- Nghien dru lien ket yen cac don vi trong va ngoai nu& a thuc hien the Wen sau san phAm titan, ding nhu tim kiem dir an san phAm khac nhim thuc hien chi' truang da dang h6a san phAm tren ca sty phat huy vu the dm Cong ty trong linh vuc khai thac va the Wen sau titan.

- Thirc hien dAy du nghia vu doi vai Nha nuac; cai thien va nang cao dtri song vat chAt, tinh thAn, thuc hien day du cac the (18 chinh sach cho ngutri lao Ong; dam bao chi tra co tirc cho c6 d8ng theo Nghi guy& Doi luji dong c6 dong de ra.

b. Chien lirqc plait trien trung va dai hkin.

- Tap trung cho viec vach ra chien ltrgc Maketing tao the canh tranh khi thi trtrtrng tieu thy san phAm m6 rOng nham nang cao gia tri hang hoa xuAt khAu.

- Tiep tuc nghien dru cac du an dau to the hien sau san phAm titan nham nang cao gia trj gia tang dm san pham, keo dai tuOi tho cita mo, tang hieu qua san xuat kinh doanh.

- Cong ty da tich cuc va da duqc BO Tai nguyen va Moi trung cap giAy phep khai thac viing m6 mai vai dien tich 150 ha, tra luvng 334.597 tin. Day la tien de vo ding quan trong trong viec dap Ung nhu cAu hien tai cita thi twang cOng nhu du tu cho cac dkr an du tu the bin salt mang tinh dai phyc cho ke hoach phat trier' dai han cua Cong ty.

- Lien doanh lien ket vai cac d6i tac trong va ngoai ntrac tim kiem san phAm mai nhim thuc hien chin ltrqc da dang hoa san phAm.

- Tai cau true lai mo hinh t6 chirc guar' ly nham tang cuOng hieu qua cong tac quan 1S/, dap irne, nhu cAu phat trien cua C6ng ty trong Wang lai.

c. Cac m uc tieu dtSi vdimOi truirng, xii h6i va cong deng cfia Ong ty.

Trong qua trinh khai thac va the Wen khoang san, Cong ty Won chu trong den ding tac bao ve moi trutmg. Muc tieu cua C8ng ty d6i vbi van de moi tnrang la:

- Huang ttri viec hinh thanh nen mOt he th6ng san xuAt than thien yeti moi trtrtrng, giam thieu den mire thap nhAt cac chAt thai nguy hal ding nhu cac anh huong tieu cuc khic den moi trtr011g.

5

- Quan tam ddn vidc h6 try nhan dan tai not co tai nguyen C6ng ty dang khai thac hoac dia ban ma Cong ty dimg chan phi' hop vai kha nang tai chinh va kdt qua kinh doanh cua Cong ty theo cac phuong thirc thich hop nham thuc hien c6 hidu qua vidc tirng bulk gOp phAn cai thin diii song nhan dan tai dia phuang, tao sit deng thuan cao gala doanh nghidp va dia phucmg ciing nhu mai truOng thuan lgi cho san xuAt kinh doanh cua Cong ty.

6. Cdc rui ro cd the atilt lurong den hoyt ding SXKD ho0c doi vdi viec thvc hien cac tnyc tieu cua ctia Cong ty.

a. Rui ro bien dOng kinh te.

Mirc do tang truang dm nen kinh td la met nhan to quan trong quydt dinh tec de tang trueng cua cac nganh Ong nghidp co sir dung hgp chat Titan (bat deng san, cong nghidp o to, hang khong, vu trti, Ong nghidp men, sir, nhtra, sun ...) va qua do truc tidp hoac gian tip anh hiseng tai nganh khai thac va chd bin cac san phAm tir quang Titan. Met ndn kinh te. tang tnreng manh va en dinh se keo theo nhu cAu vd hop chAt Titan va ngtryc lai, ndn kinh te phat tridn tri trd se anh htgmg tieu cue ddn hoat deng kinh doanh cua nganh khai tilde va san xuAt cac hqp chAt Titan. Mix do pink tridn cua ndn kinh td thd giai c6 anh huoTig d'dn sit phat tridn cua cac nganh cOng nghidp va gian tip tac deng ddn sit phat tridn cua cac doanh nghidp hoat deng khai

73.

thac chd bin sa khoang Titan. T

b. Rui ro chinh sach nha mare. F.

MOt be phan san pham cua Cong ty dtryc xuAt khAu sang cac thi tnromg Nhat Ban, Malaysia, Trung Quec, Han Quoc, Chau Au. De bao dam sit phat tridn en dinh va yang chic cua doanh nghidp, tao sr chit Ong cua C6ng ty trong san xuAt kinh doanh tnrac chit trtrcmg han chd xuAt khiu tinh quang Titan dm Nha ntroc hidn nay, Cong ty da da &au to hoan chinh va dtra vao van hanh khai thac toan be day chuydn san xuAt Xi titan vai cong suAt thidt kd khoang 35.000 tan san phim /nam. Vic dua toan be day chuydn san xuAt xi titan vao hoat deng la tin dd quan trong cho Cong ty trong vidc hoAch dinh ke hoach san xuAt kinh doanh hang nam.

c. Rui ro phap IWO.

La doanh nghidp Nha nu& chuydn sang hoat Ong theo hinh thirc ding ty ce phAn va niem ydt tren thi tnthng chirng khoan Vidt Nam, hoat deng cua COng ty Co phAn Khodng san Binh Dinh chiu sit didu chinh cua cac van ban phap luat vd cOng ty ce phAn, chirng khoan va thi twang chirng khoan, Luat va cac van ban duai luat trong linh vac nay dang trong qua trinh hoan thidn, sr thay del vd mat chd de, chinh sach luon có thd xay ra — (lac bit la cac chinh sach vd thud - va khi do it nhidu se anh htreng ddn hoat deng quart tri, kinh doanh cua C6ng ty.

d. Rui ro ty gia hei doai.

6

Phan lan doanh thu cua Cong ty tir viec xuAt khAu va cac h6p d6ng tieu thu san phAm cua Cong ty duce ky v6i don vi tinh la USD, do d6 su Wen d6ng cua ty gia 116i doai se tic d6ng den doanh thu cua Cong ty, gay anh hung den hieu qua kinh doanh. Trong nam 2017 ty gia VND/USD Wen d6ng khong dang ke, nen it co anh htr6ng den ket qua hoat d6ng kinh doanh ctla Cling ty.

e. Rid ro khac. Cac rtii ro khac nhtr thien tai, Bich hoa, hoa hoan .v.v... la nhirng rtii ro bAt kha

khang, neu )(Ay ra se gay thiet hoi cho tai san, con ngtr6i va tinh hinh hoat dOng chung cua Cong ty.

II. TiNH HINH HOAT DQNG TRONG NAM

1. Thai hinh hogt dOng san xutit kinh doanh

Chi tieu DVT KH 2017

TH 2017

TH 2017 /KH 2017

TH 2017 /TH 2016

1. Gia tri sin xuAt CN Tr.d6ng 33.360 43.809 131,32% 93,85% 2. T6ng doanh thu Tr.d6ng 196.691 217.380 110,52% 197,98% 3. Kim ngach nhap khAu Ng. USD 0 28 4. Kim ngach xuAt khau Ng. USD 6.850 7.812 114,04% 266,26% 5. Lqi nhuan tnr6c thue Tr.d6ng 12.000 12.465 103,88% 106,79% 6. Lcsi nhuan sau thue Tr.d6ng 9.600 9.678 100,81% 104,79% 7. DAu to mai Tr.ang 7.000 5.237 74,81% 183,75% 8. N6p ngan sach Tr.d6ng 30.000 33.691 112,30% 129,26%

Trong nam 2017, san ltrqng tieu thu dat 29.066 tin san phAm cac loai.Gia ban mot s6 mat hang nam 2017 ce cai thien so vai 2016 song Whin chung khong nhitu. Doanh thu 2017 tang 98% so Writ nam 2016, gia tri kim ngach xuAt khAu dat 7,813 trieu USD tang 14,04% so vai ke hoach nam. Nhin chung ket quA hoat gong san xuat kinh doanh nam 2017 ve co ban la dat va vtrqt chi tieu ke hoach theo nghi guy& dm Dai h6i d6ng c6 Tong thtrang nien 2017 a ra..

Nghi quy6t Dai h6i d6ng c6 (long thtr6ng nien 2017 da th6ng qua k'e hoach ty le tra c6 tuc ram 2017 la 7%. Trong nam 2017, Cong ty da thigrc hien chi tra c6 tirc con lai nam 2015 IA 4%, chi tra c6 tire ram 2016 la 6% cho co Tong theo Nghi guy& Dai hOi d6ng co dong thuong nien 2017.

2. ra char va nhan

a. Ban dice hinh:

a.1 Danh sach:

Ban di&I hinh cua Cong ty hien nay g6rn c6:

- Ong: Le Anh Vu

: T6ng Gidm d6c

- Ong: TrAn Canh Thinh : Pho T6ng giam d6c

7

4

A

11

- Ong: D6 Thanh Thao : Pho T6ng gidm d6c

- Ong: HuSmh Ngoc Bich : Ke town twang.

a.2 T6m tat ly lich cfia cfic ca nhfin trong Ban diet! hanh:

Ong LE ANH VU

Ngdy sinh: Nai sinh: Qu6c tich: Dan t6c: Que quan:

04/12/1962 Tp. Quy Nhan, tinh Binh Dinh V* Nam Kinh Xa Huang Xuan, huy0 Huang Trd, Tinh Thna Thien Hu6 T6 33A khu vuc 1 Phuang TrAn Phu, TP.Quy Nhan, tinh Binh Dinh

0256-3820081 12/12 Dai hoc Kinh t6

Chuyen vien K6 toan tai Sa Cong nghi0 Binh Dinh

Phij trach K6 toan tai Cong ty Khoang san Binh Dinh

Thanh vien H6i d6ng Quan tri kiem ke toan twang Cong ty Co phAn Khoang san Binh Dinh.

Thanh vien H6i d6ng Quan tri kiem ke toan truang Cong ty Co phAn Khoang san Binh Dinh, thanh vien H6i dog Quan tri Cong ty Khodng san Binh Dinh V* Nam - Malaysia.

Dia chi thuang

DT lien lac a co quan: Trinh d6 van h6a: Trinh d6 chuyen m6n:

Qua trinh cong tdc:

• 01/1990 - 10/1995:

• 11/1995 - 12/2000:

• 01/2001 - 05/2007:

• 06/2001 - 04/2011:

0

• 05/2001 - 10/2012: Thanh vien H6i d6ng Quan tri kiem K6 toan twang Cong ty Co phAn Khodng san Binh Dinh.

• 11/2012 — 05/2014: Thanh vien H6i d6ng Quan tri kiem Ph6 T6ng giam d6c Cong ty Co phAn Khoang san Binh Dinh.

• 06/2014 - den nay: Chu tich H6i d6ng Quan tri kiem T6ng gidm d6c Cong ty Co phAn Khoang san Binh Dinh.

Chnc vu cong tdc nay: Chu tich H6i d6ng Quail tri kiem Tong gidm d6c Cong ty Co phAn Khoang san Binh Dinh.

S6 c6 phAn nAm gin: 63.351 co phAn.

Trong + Sey hau ca nhan: 63.351 co phAn. + Dai dien sof him: 0 co phAn.

Hanh vi vi pham phap luat: Khong co Quyen lgi mau thuan vai Cong ty: Khong co

Ong TRAN CANH TH!NH Ngay sinh: 20/03/1965 Nai sinh: Xa My Chanh, huyen Phu my, tinh Binh Dinh Qu6c tich: Viet Nam Dan t6c: Kinh Que guar): Xa My Chanh, huyen Phi) my, tinh Binh Dinh Dia chi thtramg KV 12, P. Ng6 May, TP Quy Nhan, Binh Dinh DT lien lac a co quan: 0256.3822039 Trinh d6 van h6a: 12/12 Trinh d6 chuyen m6n: Cir nhan Luat Qua trinh cong tac:

• 9/1986 - 8/1994: Cong tac tai Ban Quan 1S7 Cong trinh ThuS, dien VI-1.1h Scm

• 9/1994 - 4/2001: Cong tac tai Cang Thi Nai Binh Dinh. 1-:

• 5/2001 - 3/2002: Cong tac tai Trung tam dao tao nghi'ep vu giao th6ng ,,z van tai Binh Dinh. V

• 4/2002 - 3/2007: Throng phong Tong hop Cty co phAn Khoang san Binh Dinh.

• 4/2007 — 02/2012: Thanh vien H6i d6ng quan tri, Truang phOng rOng hgp C6ng ty co phAn Khoang san Binh Dinh.

• 3/2012 - den nay: Thanh vien H6i de)ng quan tri, PhO Tong giam d6c Cong ty c6 phAn Khoang san Binh Dinh.

Chirc vu cong tac hien nay: Thanh vien H6i d6ng quan tri, Pho rOng giarn d'Oc Cong ty co phan Khoang san Binh Dinh.

Chirc vu hien dang narn gift a cac to chirc khac: Khong. S6 c6 phan nam gift: 12.000 c6 phAn.

Trong do: + Sa hCru ca nhan: 12.000 c6 phAn. + Dai dien 0 co phAn.

Hanh vi vi pham phap lu'at: Khong CO Quyen lgi mau than vai Cong ty: Khong co

Ong DO THANH THAO

Ngay sinh: 05/7/1965. than Du Ttr, xA An Phong, huyen Hoai An. tinh Binh Dinh. Viet Nam Kinh

than Du T%r, xa An Phong, huyen Hoai An, tinh Binh Dinh. 45 Ham Nghi Quy Nhan. 0256-3819084 12/12 Ky su Dia chit.

Cong tac tai Cong ty Tu van Thuy lgi — Thuy Dien Binh Dinh thuOc S6 Thuy Lai Binh Dinh.

Cong tac tai Xi nghiep Thiel Ice Thuy lai III (thuOc Cong ty Tu yin Thuy 10 1 — BO Thily Lai).

Cong tac tai Trung tami:J.ng dung Tien b0 Khoa hoc Ky- thuat tinh Binh Dinh.

Nh'an vien Phong Ky thuat Cong ty Co phAn Khoang san Binh Dinh.

PIO Phong Ky thuat Cong ty Co phAn Khoang san Binh Dinh.

Truang Phong Ky thuat Cong ty Co phAn Khoang san Binh Dinh.

Nai sinh:

Qu6c tich: Dan t6c: Que quan:

Dia chi thtrern tru: DT lien lac a/ ca quan: Trinh dO van hoa: Trinh dO chuyen mon:

Qua trinh cong tac:

• 02/1989 — 02/1999:

• 02/1999 — 02/2001:

• 02/2001 — 02/2003:

• 02/2003 — 12/2006:

• 01/2007 — 01/2009:

• 02/2009 — 05/2017:

• 06/2017 — den nay: Pho T6ng Giam d6c C6ng ty CO phAn Khoang san Binh Dinh.

CFI& vu cong tac hien nay: Phe efOng Giam d6c COng ty Co phAn Khoang san Binh Dinh.

S6 co phAn nam 4.003 c6 phAn. Trong do: +S6 huu ca nhan: 4.003 c6 phAn.

+ Doi dien s6 hau: 0 c6 phAn. Hanh vi vi pharn phap luat: Khong c6 Quyen lgi mau thuAn voi Cong ty: Khong co.

10

Ong HUYNH NGQC 131CH

Ngay sinh: 15/06/1965

Nai sinh: Tam Quan, Hoai Nhan, tinh Binh Dinh

Qu6c tich: Viet Nam

Dan t6c: Kinh Que quan: Tam Quan, Hoai Nhcin, tinh Binh Dinh

Dia chi thuerng tru: 363 Nguyen Thi Minh Khai, TP Quy Nhan, Binh Dinh

Dien thoai lien lac: 0989 072 940

Trinh d6 van h6a: 12/12

Trinh d6 chuyen mon: Dai hoc Tai chinh ke toan

Qua trinh cong tic:

• 07/1987 - 07/1995: Ke toan Cong ty vat to Binh Dinh

• 08/1995 - 04/2000: Ke toan tong hop C6ng ty Khoang san Binh Dinh.

• 05/2000 - 01/2008: Thanh vien Ban kiem scat, Ke toan tong hop COng ty CP Khoang san Binh Dinh.

• 01/2008 - 10/2012: Ke toan tong htip Ong ty CP Khoang san Binh Dinh.

• 11/2012 - den nay: Ke toan truing Cong ty CP Khoang san Binh Dinh.

Chic vu cong tic hien nay: Ke toan truing C6ng ty c6 phan Khoang san Binh Dinh. Thu l4 Cong ty

Chic vu hien clang nam giir o cac to chic khac: KhOna.

S6 c6 phan ri&ni OCT: 45.372 c6 phan.

Trong dO: + Soy hiru ca nhan: 45.372 c6 phan.

+ Dai dien hiru: 0 co phan.

I lanh vi vi phani phap luat: Khong co

b. Cac thay dOi trong Ban diet' hank Mini 2017:

Trong nam 2017 Cong ty co mot so thay d6i ve nhan sir cap cao nhu sau:

- Cho th6i chic vu Pho T6ng Giam d6c d6i vii 'Ong Ha Van Cuing tir thing 5/2017 do Ong CuOng CO din xin nghi thoi viec.

- B6 nhim Ong 1):8 Thanh Thao giir chirc vu Pilo Tong Giam d6c to thing 6/2017.

c. Ngtrol lao dOng tai COng ty:

c.1. SO Itro•ng:

11

T6ng s6 lao dOng cUa Cong ty tai thai diem 31/12/2017 la 236 nguai, trong (JO có 35 nguai. co trinh dO tren dai hoc, dai hoc va cao dang.

c.2 Chinh sich vai nguifi lao dOng:

Che coq lam vi4c. Thai gian lam viec: Cong ty dang thkrc hien the d6 lam viec 40 gi6/tuan, cac

nhan vien tai van phong lam viec theo gia hanh chinh, va tai cac nha xuang cua Cong ty duqc to chirc lam viec theo ca vai mat dO 2 - 3 ca/ngay. Khi co yeu cau ve tien d6 cong viec thi nguai lao dOng CO trach nhiem lam them gia va C6ng ty co nhang quy dinh dam bao quyen lqi cho nguai lao dOng theo quy dinh cua nha nuac va dai ng6 thoa dang cho nguai lao dOng.

Nghi phep, nghi le, tet: Thkrc hien theo Luat lao Ong, nhan vien Cong ty lam viec vai thai gian 12 thang duqc nghi phep 12 ngay va thai gian khong lam viec du 12 thang duqc tinh theo tS, le thai gian lam viec. Ngoai ra cu 05 nam lam viec tai Cong ty nhan vien duqc cong them 01 ngay phep trong nam.

Nhan vien duqc nghi le, vet 09 ngay theo quy dinh cua b6 Lust lao d6ng.

Nghi 6m, thai san: Nhan vien Cong ty duqc nghi 6m 03 ngay (khong lien tvc) trong nam va duqc twang nguyen lucmg. Trong thai gian nghi thai san, ngoai thai gian nghi 04 thang vai the d6 bao hiem theo dung quy dinh, con duqc huang them 04 thang luong ca ban do Bao hiem xa 110i chi tra.

Cac the dO, plyac lqi: Cong ty thkrc hien dAy du cac the dq bao dam xa hei cho nguai lao dOng theo Lust lao Ong.

• N6p BHXH, BHYT, BHTN cho 100% CBCNV.

• Trang bi phuang tien lao dOng cho 100% CBCNV.

• 136i dirOng dec hai theo the dO hien hanh.

• Lao Ong trIrc tiep san xuSt dugc cap trang phvc bac, ho lao deng.

• Tien an gift ca.

• Mua bao hiem ket hqp tai nan — sinh mang — nam vien, phau thuSt cho toan b6 nguai lao d6ng tai Cong ty.

Ngoai ra, cong tac an toan lao dOng duqc cap lanh dao Cong ty quan tam hang d'au, quail triet cho CBCNV nam yang an toan ky thuat va hieu r6 tam quan trong cua ding tac an toan lao d6ng. Hoat d6ng cua t6 chirc Dang, Cong doan, H6i Ckru chien binh va Doan thanh nien deu duqc tao dieu ki'en thuan lqi.

❖ Chinh sach tuyin dung. ciao tao. Tuyen dung: mvc tieu tuyen clking cua Cong ty la thu but ngtrOi lao deng co

trinh d6, nang Luc va kinh nghiem, dap Ung duvc yeti eau cong viec. Cong ty thtrefng

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xuyen quan tam tuydn dung sap xdp, 1)6 tri va kien toan d6i ng1.1 can b6 phu hgp vOi nang lvc, trinh d6 chuyen mon dap irng yeu cAu, nhiem vu san xuAt.

Dao tao: Cong ty chu trong viec day manh cac boat dOng dao tao, b6i duOng, dac biet la trinh d6 chuyen mon nghiep vv. C6ng ty kdt hgp chat the ddn van dd dao tao, phat tridn nhan vien, luon tao didu kien cho nhan vien tham gia cac khod tap huAn dd nang cao trinh d6 nghiep vv.

3. Tinh hinh dau tu; tinh hinh t/z4tc hi'en cac du. an

- Kd hoach dAu to XDCB nam 2017 la 7.000 trieu d6ng. Gia tri dAu to XDCB va mua sam thidt bi thvc to trong nam 2017 dat 5.237 trieu d6ng, chu ydu la phpc vu cho viec mua sAm may male thidt bi phpc vu san xuAt cua Cong ty.

4. Tinh hinh tai chinh:

a. Tinh hinh tai chinh:

DVT: trieu don

Chi tieu Nam 2016 Nam 2017 % tang, giam

T6ngsia tri tai san 219.552 226.035 2,95%

Doanh thu than 109.801 217.380 97,98%

Lgi nhan tir hoat Ong kinh doanh 7.968 12.464 56,44%

Lgi nhan khac 3.705 1 -99,97%

Loi nhan truck thud 11.672 12.465 6,79%

Lgi nhan sau thud 9.236 9.678 4,79%

TS, l' lqi nhan tra c6 tire 80,51% 89,63% 11,33%

b. Cac chi tieu tai chinh chu ytu

Cac chi tieu Nam 2016 Nam 2017

Chi lieu 1,"‘i. kith Wing thanh town

He s6 thanh toan ngAn han:

TSLD/Ng ngan han 549,27%

38,11%

449,96%

288,03% He s6 thanh toan nhanh:

TSLD - Hang din kho Ng ngan han

Chi tieu ve ca cent van He s6 Ng/Tong tai san 14,85% 12,90%

17,45% He s6 Ng/Von chu s& him 14,81%

c

f

13

Chi tieu vii ?Ong lvc hoot cking

\fang quay hang ton kho:

Gia von hang ban 0,84 2,29 Hang ton kho binh quirk

Doanh thu thuAn/T6ng tai san 50,01% 96,17%

Chi tieu v'J kha nang sink lai

FR s6 Lqi nhuan sau thu6/Doanh thu thuAn 8,41% 4,45%

FR s6 Lqi nhuan sau thu6/V6n chit s& hint 4,83% 5,03%

HR s6 Lqi nhuan sau thu6/T6ng tai san 4,21% 4,28%

M s6 Lqi nhuin tir hoqt dOng KD/Doanh thu thuAn 7,26% 5,73%

5. Co cau co (long, thay atoi Win dila to ctia chti so hiru:

a. CO phAn:

- T6ng s6 c6 phAn 12.392.630

Trong do: c6 phAn ph6 thong 12.392.630

S6 ltrqng c6 phAn chuy6n nhuqng tu do : 12.392.630

b. Co ciu c6 (long theo tS, lg s& hitu: (tai ngay 20/03/2018)

Doi tuvng so. hum von

, Tong cong

(long Nha n uov

Co C 'long lon so' him tit 5% tro.

len

CoCo CO (long s6 luau

tir 1 den (I'M 5%

o clang so' him

duel 1 %

TRONG NIA5C 11.058.216 3.098.184 3.098.184

25,00%

2.790.012 2.002.510 3.167.510

- S6 luvng CP 11.058.216 2.790.012 2.002.510 3.167.510

- Ty Fe' ( % ) 89,23% 22,51% 16,16% 25,56% Trong clo: T6 chirc - S6 luqng CP 6.516.708 3.098.184 2.790.012 600.000 28.512

- TS, R (%) 52,59% 25,00% 22,51% 4,84% 0,23%

Ca nhan - S6 luvng CP 4.541.508 0 0 1.402.510 3.138.998

- TS, l'' (%) 36,65% 0,00% 0,00% 11,32% 25,33%

NUbC NGOAI 1.334.414 0 0 659.120 675.294

- SO luvng CP 1.334.414 0 0 659.120 675.294

'' TS, l'i (%) 10,77% 0,00% 0,00% 5,32% 5,45%

Trong clo: T6 chirc

Fl

14

- SO luorng CP 787.026 0 0 0,00%

533.550 4,31%

253.476

- TS, le (%) 6,35% 0,00% 2,05%

Ca nhan 421.818 - SO luqng CP 547.388 0 0 125.570

- T2 le (%) 4,42% 0,00% 0,00%

2.790.012 2.790.012

1.01% 3,40%

2.661.630 2.661.630

21,48%

TONG CQNG 12.392.630 3.098.184 3.842.804

- SO ltrqng CP 12.392.630 3.098.184 3.842.804

- TS, 14 (%) 100,00% 25,00% 22,51% 31,01% Trongc16: TO char - S6 luvng CP 7.303.734 3.098.184 2.790.012 1.133.550 281.988

- TS, le (%) 58,94% 25,00% 22,51% 9,15% 2,28%

Ca nhan - SO luqng CP 5.088.896 0 0 1.528.080 3.560.816

- TS, le (%) 41,06% 0.00% 0,00% 12,33% 28,73%

c. Tinh hinh thay dOi von dAu to ctia chu sir hihn

Nam 2017 khong co str bier' dOng ve von dAu to cua chit so. hire tai C6ng ty.

d. Giao dich co phieu quy: COng ty khong co co phieu

c. chumg khoan khac: Khong CO.

6. Bao cdo ttic elfing lien (man din ?nig &won viz xii hui etia ding ty

6.1. Quart ly nguiin nguyin veil lieu:

TOng luqng nguyen v4t lieu chinh ducrc sir dung de san xuAt trong nam:

* Xi nghiep sa khodng Nam De Gi:

- DAu diezen: 24,6 ngan lit - Mim ctra ep: 550 tin

* Nha may Xi Titan Binh Dinh:

- DAu diezen: 30,0 ngan lit - Than cdc loci: 2.050 tin

6.2. Tieu thu nang luong:

Nang luvng tieu thv trtrc tie!) va gian tiep.

* Xi nghiep sa khodng Nam De Gi: 5,69 trieu kWh

- Khai thdc quang: 3,77 trieu kWh

- Che bien tinh: 1,92 trieu kWh

* Nha may Xi Titan Binh Dinh: 18,07 trieu kWh

15

- LO luyen: 17,45 trieu kWh

- Cac phan xtrang khac: 1,62 trieu kWh

6.3. Tieu tint tutor: (Mac tieu thu nuac cira cac hoot Ong kinh doanh trong nam)

a) Ngtion cung cap nude va krona nuac sir dung.

* Xi nghiep sa khoang Nam De Gi:

- Ngu6n cung cap nuac: tkr chay tir moong khai that trong m6.

- [Along nuac sa dung: 3,3 m3/thn qupg tho

* Nha may Xi Titan Binh Dinh:

- Nguon cung cap nuac: Mua naoai: mua cira cum cong nghiep

- Lugng nude sir dung: 15 m3/ngay.

b) TS/ le phan tram va tong lugng nuac tai the va tai sir dung.

TS, le nuac tai sir dung khoang 70%

6.4. Man tint phcip lucit ve bac) ve mot trirang:

a) S6 Ian bi xu phat vi pham do khOng., wan thu luat phap va cac quy dinh ve mOi truang: khong

b) Tong so tien do bi air phat vi pham do khong Wan thu luat ptuip N/A cac quy dinh ye moi trtrang: khOng

6.5. Chinh Rich lien quan cle'n ngtrefi lao thing:

a) SO lacing lao dOng, thu nhap trung binh d6i vai natrai lao dOng.

Tai 31/12/2017 Cong ty c6 236 lao Ong, thu nhap binh quan natrai lao Ong trong nam 2017 la 6,5 trieu dong/nEwai/thana.

b) Chinh sach lao dOng nham dam bao sac kh6e, an town va phiic lgi cira natrai lao Ong.

Thai gian lam viec: Cong ty dang thrc hien the dO lam viec 40 gialtuan, cac

nhan vien tai van phOna lam viec theo gia hanh chinh, va tai cac nha xtrang cita Cong

ty dugc to chirc lam viec theo ca vai mat dO 2 - 3 ca/ngay. Khi c6 you eau ve tien dO

cong viec thi ngtrai lao Ong c6 troth nhiem lam them gia va Cong ty c6 nhQng quy

dinh dam bit° quyen lgi cho nguai lao Ong theo quy dinh cira nha 'mac va dai ngO

thod clang cho ngtrai lao &Ong.

Nghi phep, nghi le, tet: Thirc hien theo Luat lao Ong, nhan vien Cong ty lam

viec vai thai gian 12 thang throe nghi phep 12 ngay va thai gian khong lam viec du 12

thang dugc tinh theo tS, le thai gian lam viec. Ngoai ra cir 05 nam lam viec tai Cong ty

nhan vien throe cong them 01 ngay phep trong nam.

Nhan vien dugc nghi 16, te't 09 nay theo quy dinh cuabO Luat lao Ong.

16

Nghi 6m, thai san: Nhan vien Cong ty dugc nghi 6m 03 ngay (khong lien tuc) trong nam va dugc huang nguyen lacing. Trong thai gian nghi thai san, ngoai thai gian nghi 04 thang v6i the do bao hiem theo dung quy Binh, con dugc hcromg them 04 thang luang co ban do Bao hiem xa hai chi tra.

Cac the da, plulc lgi: Cong ty thuc hien day du cac the da bao dam xa hai cho nguai lao dung theo Luat lao clang.

• Nap BHXH, BHYT, BHTN cho 100% CBCNV.

• Trang bi phuang tien lao clang cho 100% CBCNV.

• Bai duOng dac hai theo eine do hien hanh.

• Lao clang true Wei) san xuat dugc cap trang phuc bao ha lao clang.

• Tien an gifra ca.

• Mua bao hiem ket hop tai nan — sinh mpg — nam vien, phau thuat cho toan ba nguai lao clang tai Cong ty.

Ve cong tac an toan lao clang lanh dao Cong ty thuo.ng xuyen quan triet cho CBCNV nam yang an toan ky thuat va hieu rO tam quan trong cua cong tac an toan lao Bang.

c) Hog clang dao tao nguOi lao clang

Tuyen dung: mix tieu tuyen dung dm Cong ty la thu but nguai lao clang co trinh da, nang lac va kinh nghiem, dap Ung &roc yeu cau cong viec. Cong ty thuang

xuyen quan tam tuyen dung sap 'cep, ba tri va kien toan dai ngil can ba phu hop voi nang lac, trinh da chuyen mon dap Ung vai yeu cau, nhiem vu san xuat.

Dao tao: Cong ty chi" trong viec day mph cac hoat Ong dao tao, bai demg, dac biet la trinh do chuyen mon nghiep vu. C6ng ty ket hop chat die den van a dao tao, phat tri6n nhan vien, luon tao dieu kien cho nhan vien tham gia cac khod tap huan de nang cao trinh do nghiep vu.

6.6. Bao cao lien quan den trach nhiem dai vai cong clang dia phuang.

Cong ty luon quan tam den viec ha tro nhan dan tai nai co tai nguyen C6ng ty Bang khai thac hoac dia ban ma Cong ty dung chan phu hop v6i kha nang tai chinh va ket qua kinh doanh cua Cong ty theo cac phuang thirc thich hop nham thuc hien co hieu qua viec tUng buoc gop phan cai thien dai sang nhan dan tai dia phuang, tao su clang thuan cao gift doanh nghiep va dia phuang ding nhu mai trueng thuan lgi cho

san xuat kinh doanh cua COng ty. Mdc h8 tro binh quan hang nam khoang 1% lgi nhuan sau thue.

17

III. BAO CAO VA DANH GIA CUA BAN TONG GIAM DOC

1. Minh gid ket qua hoot ding san xueit kinh doanh

a. Tinh hinh thkre hien ke hoach 2017:

Chi tieu DVT Ke hoach 2017

Thtrc hiO 2017

TS, l' hoan thanh

1. Gia tri san xuAt CN Tr.dting 33.360 43.809 131,32% 2. Tong doanh thu Tr.dong 196.691 217.380 110,52% 3. Kim ngach nhap kliau Ng. USD 0 28 4. Kim ngach xuatkhau Ng. USD 6.850 7.812 114,04% 5. Lgi nhuAn truck thus Tr.dong 12.000 12.465 103,88% 6. Lqi nhuAn sau thus Tr.dong 9.600 9.678 100,81% 7. Ty le chi tra co tirc % 7% 7% 100,00% 8. Von Dieu le Tr.Ong 123.926 123.926 100,00% 9. Dal' to mai Tr.dong 7.000 5.237 74,81% 10. N6p ngan sach Tr.dong 30.000 33.691 112,30%

b. Dinh gia ket qua SXKD:

Nam 2017, tinh hinh kinh t6 va thi twang titan thE giai van chua c6 sy khai sac Bang ks, gia ca hang hoa mot s6 co tang len song mire d6 kh6ng nhieu. San lugng tieu thy c6 nhinh Ilan so vai 2016. KEt qua nhin chung la da hoan thanh kE hoach san xuAt kinh doanh nam 2017 theo nghi guy& cua D4i H.:pi ding c6 Tong thuOng nien 2017.

Kh6 khan, nguyen nhan:

- VAn de thi tru'i'ng: Trong giai clop tir cuoi nam 2012 dEn 2015, cac doanh nghiep san xuat, kinh doanh Titan not chung va C6ng ty not rieng da phai d6i mat vii tinh trang thi truing titan thE giai bi giam sut clang kE. S6 lugng tieu thy va gia ca cac san pham titan tren thi truing dang xu6ng rAt thAp (giam hon 60% so vai gia tai th6i diEm dAu nam 2012). Tinh dEn th6i diEm cu6i nam 2015, gia thi tru&ng cua cac san pham titan da xu6ng dEn mdc rAt thAp. Nam 2016 thi truing c6 dugc cai thien nhung khong nhiEu. DEn nam 2017 gia ca mot s6 san phAm c6 nhich len song khong

- VAn de ve thus, phi: Cac chinh sach thuE, phi dugc ban hanh dang lam cho cac doanh nghiep trong nganh titan not chung phai chiu them ganh Ong tai chinh. M6t s6 doanh nghiep da phai dirng hoat Ong hoac hog cling cam chirng. Ban than Cong ty CP Khoang san Binh Dinh ding da phai cat giam clang kE san lugng so vai truac day dE han chE bat dp luc vEs gia tri hang ton kho ngay cang tang len do six mua cua thi tnrang bi thu hep dang kE.

ThuE suAt thuE tai nguyen dang mire cao (17%) ding vai viec thus hien Nghi dinh 203/2013/ND-CP quy dinh ve viec tinh mirc thu tin cap quyEn khai thac khoang san c6 hieu lkrc to ngay 20/01/2014 lam tang them dp lye tai chinh cho cac doanh

18

nghiep khai thac khoang san not chung. GAn day nhAt B6 Tai chinh da ban hanh Th6ng tu so 44/2017/TT-BTC ngay 12/5/2017 va CO hieu luc tir ngay 01/7/2017 quy dinh ve khung gia tinh thud tai nguyen. Theo do, thud tai nguyen d6i vai san phAm xi titan da tang rAt cao, it nhAt khoing 2,5 Fan so vai truck day. Dieu nay lam cho viec san xuAt va kinh doanh mat hang nay tra nen khO khan hon tnrac rAt nhieu va anh huang dang ke den hieu qua kinh doanh chung cfla Cong ty.

c. Nheng Hen b0 dat dtroc:

Trong dieu kien có nhiL kilo khan, Cong ty dã cc') nhi&I co gang va dat dugc nhang lien b6 nhAt dinh:

- Trong khau khai thac: Cong ty da tinily hien du to cac trang thiet bi can thiet de bao dam khai thac triet de tai nguyen, tier kiem chi phi khai thac, ice° dai tuOi th9 dm me.

- Trong khau the Nen: Nha dAu tu may in& thiet bi, Cong ty da tang t5, le thu 116i san phAm trong qua trinh the Wen san phAm. D6i vai san phAm xi ve co ban d6i net can b6 ky thuat Cong ty da lam chit &roc day chuyen luyen xi, thOa man dAy du cac yeu cAu Aft chAt luvng san phAm cho cac doi tuqng khach hang khac nhau.

- Ve van de moi tnthng: Cong ty da thirc hien tot vic hoan tho, trong cay phuc h6i moi tnrang sau khai that. Nam 2017 Citing ty duoc tiep tuc (faith gia la doanh nghiep thuc hien viec trong cay phuc h6i moi tru&ng tot nhAt so v6i cac doanh nghiep khai that titan khac tai dia ban tinh Binh Dinh. Cong ty ding quan tam (tau tu hoan chinh hg tilting xir 15, khoi bui. Nha vay da xi( 15, triet de yin de khOi bui trong the bien sau.

- Tir ram 2014 C6ng ty da lien hanh hoan thien trong viec ap dung He th6ng quan 15, chAt ltrong theo tieu chuAn ISO 9001:2008 vao qua trinh san xuAt kinh doanh. Viec Ai) dung ISO 9001:2008 m6t mat bao dam sir chat chd cua quy trinh kiem soat chAt luong san phAm, gir \Tung uy tin dm Cong ty d6i vai khach hang, mat khac, day ding la den de quan tr9ng cho Cong ty trong viec tiep can va phat trien khach hang mai, gop phAn tang hieu qua san xuAt kinh doanh.

2. TInh hinh tai chinh

STT CHI TIEU Nam 2016 Nam 2017 1 Ca cau tai san

- Tai san dai han/T6ng tai san 43,60% 42,31%

- Tai san ngin han/T6ng tai san 56,40% 57,69%

2 Ca du ngu6n von - Nq phai tra/T6ng ngutm von 12,90% 14,85%

- Ngu6n von chi* soy hau/T6ng ngu6n von 87,10% 85,15%

3 Kha nang thanh toan

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- Kha nang thanh toan nhanh - Kha nang thanh toan hi0 hanh

22,67% 549,27%

270,30% 449,96%

4 TS, suAt lgi nhuan - TS, suAt lgi nhuin trudfc thu6/T6ng tai san 5,32% 5,51% - TS, suit lgi nhuin sau thu6/Doanh thu thuin 8,41% 4,45% - TS, suAt lgi nhuin sau thuelNgu6n von chu sa him 4,83% 5,03%

a. Tinh hinh tai san

Tinh hinh tai san cua C6ng ty so vii nam 2016 nhin chung it bien Ong. Ca cAu giira tai san ngan han va tai san dai han kh6ng c6 su thay d6i clang ke (tai san ngAn han tang 5,3%; tai san dai han gin nhu khong d6i).

Ve tj, suAt lgi nhuan: tj, suAt lgi nhuAn tren tong tai san va tren ngu6n von chili sa tau cao han nam 2016 song khong nhieu. Rieng ty suAt lqi nhuan sau thue tren doanh thu thuAn thAp han so vii nam 2016. Dieu nay có nguyen nhin la do trong nam co tien hanh tieu thu mot s6 lugng tuang d6i lan hang ton kho, viec tieu thu nay nham mpc dich chu yeu la giai phong von cho san xuAt kinh doanh va kho bai hon la hieu qua kinh te. Do vAy da lam cho tj, suAt lgi nhuAn tren doanh thu giam di.

- Cac khoan ng phai thu nhin chung la binh thuang. Tinh den thai diem 31/12/2017, Cong ty khong CO bAt cir khoan ng xAu ciIng nhu khoan ng kho dai nao ten s6 du ng phai thu cua C6ng ty.

b. Tinh hinh ncr phai tra

Ng phai tra nam 2017 co tang mot it so vii nam truac (18,6%) tuong Ung vii gia tri khoang Ilan 5 ty d6ng.. Nhin chung tinh hinh ng phai tra la binh thuang.

- Ve ng ngan Chu yeu la "Chi phi phai tra ngan han" gia tri 14.777 trieu d6ng, tang hon 13 tj, d6ng so vori clfiu nam. Khoan tang nay chu yeti la do trong nam 2017 co hach toan khoan Kinh phi xay dung co sa ha tang ang vii dien tich khu ma ma C6ng ty da thue trong nam 2107 (hon 11 ty d6ng). Cac khoan ng phai tra ngan han khac nhin chung la binh thuang.

- Ve ng dai han: La khoan ng phai tra do Cong ty thue dAt tai Cum cong nghiep Cat Nhon de xay dung Nha may xi titan Binh Dinh. Thai han tra keo dai 45 nam ngay thue dAt.

c. Anh htrovg cua chenh lech ty gia hoi doai:

Trong nam 2017, ty gia USD it bien Ong. Mirc d6 anh huang cua chenh lech tj, gia h6i dodi den ket qua hoat Ong kinh doanh trong nam 2017 cua Cong ty la kh6ng clang ke.

3. Nherng cal filen v'd ca cau to chat., chink Rich, quiin ly

20

Qua nhieu nam host Ong san xuAt kinh doanh, C6ng ty ngay cang phat trier' lan manh, quy m8 cua cua Cong ty phat trien tren nhiau met. VOn Dieu le tang tir 13,1 tS, ding Mtn 2006, hien nay la gAn 124 tS, ding, tong tai san dat km 226 ty ding. SO ltivng lao d6ng hien nay la 236 ngutri, dia ban hoot Ong ma r6ng va mfrc d6 ph6c tap cua quan 1Sr theo d6 ding tang len tuang 1mg.

Trong b6i canh d6, de dap 1mg vOi nhu cau quan ly san xuAt kinh doanh trong giai doan mai, Cong ty da tien hanh thay d6i mo hinh quan 1) tir mo hinh quan 151 hai cAp (cAp Cong ty va cap Phan xtrong) sang m8 hinh quail 13% ba cap (cap COng ty, cAp Nha may, Xi nghiep va cAp Phan xtreyng).

Nhu vey, mo hinh quan ly rn6i b6 sung them cAp quan ly trung gian la cAp Nha may, Xi nghiep. Viec 1)8 sung them cAp quan ly nay m6t met tang cuOng quyen ding nhu tinh chu Ong dm ngtrai dirng dau cAp Nha may, Xi nghiep; khic phvc ducc nhang bAt cep dm m8 hinh quan ly di; met khac, trach nhiem cua cac cAp quan 1S, ding dtroc tach bach re' rang va 'fang cao hcm m(it bulk, g6p phan nang cao hieu luc quan ly chung trong toan Cong ty.

4. Kg hooch ph& men trong twang lai

Theo dinh Huang phat trien tnrac mat ding nhtr lau dai, Citing ty se phat trien theo huang tan dpng va phdt huy manh me cac lqi the dm C8ng ty trong linh vuc khai thac va the Wen sa khodng titan, tiep tpc nghien dru dau to cac cong nghe the bien titan sau hart tren ca sb phat huy cong nghe hien c6 N/A tiep thu cac ding nghe tien tien khac trong mr6c va tren the gi6i. Tiep tic nang cao ham !Iron icy thuat va chAt luvng san phAm, tao ra str khac biet ve san phAm de tang kha nang canh tranh, tao the dirng vtIng chic trong linh vvc khai thac va the bien titan, tang gia tri gia tang dm cac san phAm, lam ca sir cho viec nang cao hieu qua san xuAt kinh doanh cua C8ng ty.

Ben canh cac san phAm cite Wen titan truyen thong, Cong ty ding chit trong den viec ma r6ng nganh nghe, thgc hien mpc tieu da dang h6a san phAm, g6p phAn tao dieu kien cho su phat trien on clinh va \fang chic dm C6ng ty trong twang lai.

IV. DANH GIA CUA HQI HONG QUAN TRJ VE HOAT HANG CUA CONG TY

1. Danis gid cua 110i clang quoit tri ve cac m(0 how ctfing cua Cong ty

Trong nam qua, a phvc vu cho ding tac quan tri Cong ty, H6i &sing quan trj t6 chirc bop 06 lAn, da ban hanh 08 nghi quyet, dOng thoi thuc hien tot quyen han cua minh trong viec giam sat, trien khai va to chirc thuc hien cac nghi quytt cua H6i ding quan trj, danh gia mirc d6 hoan thinh nhiem vv san xuAt kinh doanh va dAu to xay dung cua TOng Giam d6c.

21

- H6i d6ng guar' tri va Ban T6ng Giam d6c da phi hap tot va them man cac yeu

cAu dia Ban ki6rn soat nen da tao dieu kin thuan lgi cho Ban ki6m soat Oat huy day

du chirc nang va hoan thanh nhi6m vu cua minh trong nam 2017.

- Ben canh vi6c no lkrc thirc hi6n cac chi tieu k6 hoach do Nghi quy6t Dai h6i

d6ng c6 (long thuang nien 2017 de ra, Cong ty luon quan tam de'n dai song va dam bao cac quyen Igi cua nguai lao d6ng nhu ch6 dq BHXH, BHYT, BHTN

- H6i d6rig quan tri va Ban di6u hanh Cong ty cling quan tam tao diet' kin d6

cac to chirc chinh tri xa hQi trong doanh nghi6p hoat d6ng theo dOng quy dinh cua

phap luat.

2. Dan/i gia ctia Hai d'ang quiin 1,1 v'd hoat clang cfia Ban Tang Giam doc tong ty:

Trong nam 2017, trong diet' kin san xuat kinh doanh gap nhieu kh6 khan ve

mat thi twang, Ban T6ng giam d6c C6ng ty da co nhimg no Ikrc clang ke nham on dinh

va duy tri san xuat kinh doanh, ding nhtr trong vi6c no ltxc thkrc hi6n hoan thanh va

hoan thanh vugt mitt cac chi tieu do Nghi quy6t cua Dai h6i &Ong c6 Tong thuang

nien 2017 de ra, on dinh thu nhap cho nguai lao d6ng trong Cong ty, tao ca sOr cho

vi6c on dinh va phat tri6n san xuat kinh doanh trong nam 2018 va nhaTig nam sap tai.

V. QUAN TRI CONG TY

1. 110i clang (pan tri

a. Thanh vier' va co' c'Au ciia WO Ong quail tri

TT HQ va ten TS, le so hiru tai 20/03/18

Ghi chti CA nhan so' hint

Dai dien so• htlu

Ci)ng

Le Anh VII

0,98%

0,51%

47,51%

1

2 Hoang Lien San 22,51% Thanh vi'en khong DH

3 Le Trung Hau 25,00% Thanh vien khong DH

4 Tran Canh Thinh 0,10%

5 HuSinh Ng9c Bich 0,37%

b. CAc tieu ban thu'Qc Hoi Ong quan tri:

Hi6n Cong ty khong thanh rap cac tieu ban thu6c H'6i d6ng quail tri.

c. Hoat Ong ctia Hoi Ong quail tri:

Hoat d6ng cua HDQT Cong ty c6 phAn Khoang san Binh Dinh luon barn sat va

thtrc hi6n dung cha twang, throng loi, chinh sach, nghi quy6t caa Hang, phap luat cua

Nha !mac, Dieu 16 Cong ty va Nghi quy6t cua Dai hOi d'Ong c6 (long. D6 chi dao, diesu

hanh hoat d6ng san xuat kinh doanh, trong nam HDQT da t6 chirc 06 cu6c hop va ban 22

Kt

hanh cac Nghi guy& phi' hop tinh hinh thuc te, gop phAn mang lai hi'eu qua cao cho dan vi. Cu the nhu sau:

TT SO nghi quyet NO), NOi dung

1 02/NQ- HDQT-BMC

24/02/2017 Th6ng qua ty le N/A mirc chi tra co tirc bang tien nam 2015

2 03/NQ- HDQT-BMC

22/03/2017

- TitOng nhAt Ic'et qua hog dOng SXKD nam 2016. - Thong nhat phuang twang, nhiem vv SXKD nam 2017 de trinh Dai hOi dong c6 citing. - ThOng nhAt chuang trinh, thori gian, dia diem to cf:rc Dai hOi ang c6 dong 2017.

3 05/NQ- HDQT-BMC

18/04/2017

- ThOng nhAt thong qua Chuang trinh not dung, phan cong dieu hanh DHDCD thtrang nien 2017. - ThOng nhAt thong qua Quy chE bAu cir thanh vien HDQT va BKS nhiem ky 2017 — 2022. - Thong nhAt th6ng qua danh sach a cir ling vien thanh vien HDQT va BKS nhiem kY 2017 — 2022.

4 08/NQ- HDQT-BMC

22/04/2017 M B6 nhiem Tong Giam c

5 08b/NQ- HDQT-BMC

09/06/2017

- Thong nhAt cong tac nhan ski tai C6ng ty. - Th6ng nhAt viec cir cac thanh vien HDQT phi trach cac van de nhan su va lucmg, tinging. - Thong nhat chi dinh Thu ky Cong ty. - ThOng nhAt viec trien khai cac du an mOi. - ThOng nhAt viec xay dung, ra soat va b6 sung cac quy the dm Cong ty.

6 09/NQ- HDQT-BMC

09/06/2017 ThOng nhAt tY le va mire chi tra cO tirc nam

2016.

7 16/NQ- HDQT-BMC

29/09/2017

- ThOng nhAt uOc ke't qua hog dOng SXKD 9 thang dau nam 2017. - Th6ng nhAt mOt s6 nhiem vi tr9ng tam cua 3 thang cu6i nam 2017.

8 17/NQ- HDQT-BMC

28/12/2017

- Thong nhAt tro.c k'et qua hog dOng SXKD nam 2017. - Giao Ban quan ly diet' hanh tri'en khai du an mo titan

23

- Th6ng nhAt met s6 Van de khac ve nhan sit.

• Ve tru diem:

Ve cong tac chi ciao di'du hanh:

HDQT th6ng nhAt cao ve muc tieu cung co, On dinh va phat tri6n san xuAt kinh doanh cua C6ng ty; thuc hien day du nghia vu d6i vai nha ntrac; luon quan tam dEn viec lam, d6i song vat chat va tinh than, thkrc hien cac che dO chinh sach cho ngutfi lao Ong theo dung quy dinh cua Nha ntrac; dam bao c6 tirc cua c6 (long hang nam theo Nghi quy& Dai h6i dting c6 (long de ra.

De chi dao, ditu hanh hoot dOng san xuat kinh doanh, HDQT da kip thtli ban hanh, ditu chinh cac Nghi quyet va chi dao Ban Dieu hanh Cong ty trong viec ditu hanh hoat d6ng san xuAt kinh doanh dat hieu qua

My dung va thirc hien t6t quy chE dan chit, moi chit trucmg ldm ciing nhtr ke hoach trung dai han truac khi xay dkmg va t6 chirc thirc hien du &roc HDQT va Ban quan ly to chirc lay y kitn dozing gop cua cac doan the, ngtroi lao Ong va cac c6 (long, do do da tao &roc bau kitting khi dan chit, gin 1)6 dm tan tht CBCNV va co dong vai Cong ty.

cong tac nhan sir:

Trong nam 2017, a nang cao hieu luc quan ly, phut vu t6t hon cho cong tac ditu hanh va nang cao hieu qua san xuAt kinh doanh, Cong ty tip tgc thirc hien viec hoan thien va on dinh co cau t6 chirc theo m6 hinh t6 chirc quan ly mai theo htrang lam yang manh va phan nhiem CO rang hart, tao ditu kien dt cac b6 phan chit d6ng trong viec tritn khai thirc hien nhiem vu cua Cong ty giao, gop phan hoan thanh cac chi tieu do Dai h6i &Ong c6 dong de ra.

• Nhfrng han che:

Do CO nhirng kho khan nhat dinh trong thvc hien nen viec Vic tien cac hoat dOng lien doanh lien ket va da clang hOa san phArn con có phAn lUng tUng, tien de thvc hien chua duqc day manh va chua tan dung hEt lqi thE Cong ty ciing nhu co h6i cua thi trutmg de nang hieu qua san xuAt kinh doanh len cao hon nUa.

• Bin phap khic plg:

Hoan chinh co cau th inh yien Hei dong quan tri thco guy dinh hiOn hanh cua UBCK Nha mac. Nghien dm, xem xet thanh lap cac tieu ban thuOc HOi d'ong quan tri va cac chirc danh khac phu hop yen ditu kien va yeu cAu quan tri cua Cong ty.

Xay dung ding b0 he th6ng cac quy chE quan 15, not b6 cua C8ng ty, cua HDQT va cac quy chE quy dinh khac theo you cAu quan 15f, ditu hanh Cong ty.

A

24

Ton trong nguyen tac tap trung dan ding c6 sir doan kEt th6ng nhat trong HDQT va trong Cong ty tr'en ca so. tuan thu phap luat, diEu 1E C6ng ty, phi hop hai

hoa m6i quan hE giiia ngu6i lao d6ng va c6 &Ong cua Cong ty.

d. Thanh vien HOi ding quail tri di)c lAp khong dieu hanh:

HiEn tai trong co. cau H6i ding quail tri chua cc') thanh vien d6c lap. Van dE nay

sa duoc H6i ding quart tri xem xet va bAu b6 sung trong thai gian sap tai

e. Hot ding ctia cac tieu ban trong Hoi deng quan tri:

HiEn C6ng ty chua thanh lap cac tiEu ban thu6c H6i ding quan tri.

f. Ve viec tham gia cac chwrng trinh ve quail tri cong ty:

- Danh sach cac thanh vier' H6i ding guar: tri co chUng chi dao tao vE quan tri:

+ Ong: LE Anh

+ Ong: TrAn Canh Thinh

- Danh sach cac thanh vier' HOi ding quan tri tham gia cac chuang trinh vE

quan tri cong ty trong nam: khong co

2. Ban Ki&n sodt

a. Thanh vien va co• cAu ctia Ban kiem soat.

TT 119 vA ten TS, le so• him tai 20/03/2018

CA nhan so• him Bat dien se. him

COng 0,002%

1 Cao Thai Dinh

2 NguyEn 1-16 Tubing Vy

3 Nguyen Thi Hai Vi 0,002%

b. HoAt Ong cila Ban kiem soat:

Trong nam 2017, Ban kiEm soat da tin hanh hop 02 ran dE thgc hiEn viEc kiEm

tra dinh kY de3i vai cac hoat d6ng cua Cong ty. N'6i dung kiEm tra chu yEu bao g6m:

- Kim tra bao cao tai chinh 6 thang, Ca nam; tham dinh bao cao tai chinh; bao

cao tinh hinh kinh doanh hang nam cua Cong ty; bao cao danh gia hoat d6ng cua H6i

d6ng quan tri.

- Kim tra viEc tri6n khai thirc hiEn cac n6i dung dm Nghi quyEt DHDCD.

Ban kiEm soat ding tham gia cac cu6c hop dm Hoi d6ng quan tri va dua ra

nhUng kin nghi, de xuat trong pham vi trach nhiEm quyEn han.

25

Ngodi ra Ban kiern soat con thgc hien cong tac giam sat bao gam giam sat viec tuan thtl phap luat ceia Nha ntrac; Dieu le Cong ty; cac Nghi quyet cua Hai h*Oi d6ng co (long va HOi d6ng quan tri.

3. Cdc giao dich, tha lao vet cac khodn ich ciia Hyi dung (man tri, Ban gidm dec vet Ban hien: soar

a. Ltromg, thtrerng, thu lao, cac khoin lqi ich:

+ Thu nhdp cila Hqi ddng quan tri vet Ban kieim soat:

• HOi dOng quan tri

D VT: 1.000 clang

TT Ho va ten Chirc vu Thu lao Thtrerng COng 1 Le Anh Vu

Trait Canh Thinh Chet tich 48.000 22.148 70.148

2 Thanh vien 33.600 15.504 49.104 3 Hoang Lien San Thanh vien 33.600 15.503 49.103 4 Le Trung HO Thanh vien 19.600 5.836 25.436 5 HuSmh Ng9c Bich Thanh vien 24.600 5.836 30.436

• Ban kie'm soat:

DVT.. 1.000 clang

TT Ho va ten Chirc vu Thu lao Thwerng COng 1 Cao Thai Dinh Trtreyng ban 19.600 5.836 25.436 2 Nguyen Hi) Ttromg Vy Thanh vien 28.000 13.835 41.835 3 Nguyen Thi Hai Vi Thanh vien 14.000 4.168 18.168

+ Thu n12cip cita Ban Tong Giam clot:

DVT.. 1.000 clang

TT Ho va ten Chirc vu Luang Thtrerng Khac COng 1 Le Anh Vu TOng GB 190.160 64.721 24.267 279.148 2 DO Thanh Thao PH TGD 154.410 48.855 21.445 224.710 3 Tr5n Canh Thinh Phe) TGD 176.672 58.183 23.804 258.659 4 HuSinh Ng9c Bich KTT 146.189 48.134 22.428 216.751

b. Giao dich co phi&I cua co clang not bo5: Khong có

c. Hop diing hoc giao dich Tong n(ii WO:

Khong phat sinh.

d. Vigc thkrc hign cac quy dinh ve quail tri cong ty:

26

Trong co cAu HOi d6ng quan tri hien chua co thanh vien HDQT dOc lap. VAn de nay se &roc Hoi dZing quan tri dua vao chuang trinh nghi su va 136 sung trong thai gian sap tai.

VI. BAO CAO TAI CHiNH NAM 2017

1. Y kiln ki'dm toan/Auditor's opinions

I

c

27

I I L p CONG II. TN H H D l C1 ‘. VII'\. ,: S TAICt CH( NH KE. T OA N A K I F

. ‘l TOA S Pi14NAI

SOCTIIERN ALuITINGAN0ACCOLNTINFNANcIAl((NsitTI\GsER(l ((%pAN1Li‘1 ),AAscs)

IS6: al ./BCKT/TC/20 I 8/AASCS

BAO CAO KIM TORN DQC LAP (N Bdo cdo chlnh nam 2017 kit thsic ngay 31 thdng12 nam 2017

cda Cong ty Cd Phdn Khodng Sin Binh Djnh)

Kinh germ - C6 ding, HOI dbng Quin trj, Ban T6ng Clam d6c

Trdch nhiem CC1.1 chOng teli la dua ray kien ve bao cdo tai chlnh dua tren kit qua cue cuOc kiem loan.

I Chang 101 d3 tien hanh kiem loan theo cac chuan mac kiem loan Viet Nam. Cac chuan mix nay yeu cau chting tii tuan dui chuan mac va cac quy djnh ye dao dim nght nghiep, lip ke hooch vi thuc hien cuOc kiim loan de dot duqc su dam bac, hqp 19 ye viec lieu bao cdo tai chfnh dm COng ty c6 cOn sal sOt mpg

I yeu hay kiting.

COng viec kiem loan bao g6m that hien cac thin tyc nham thu thip cac bang cluing kiem loan ye cac s6 lieu va thuyet minh tren bao cdo hi chfnh. Clic thin tic Went toan duqc Iva chon dua tren xet dab dm kiem

I toan vien, bao Om danh gia Kti ro co sal sot trong yeu trong bao cdo hi chlnh do gian lin hoic nhim lin. Khi thuc hien danh gill cac riii ro nay, kiem loan vien 03 xem xet kiem soot nOi by ctia COng ty lien quan den viec lip va trinh bay bao cdo hi chinh lung thuc, hqp lj+ nham thief ke cac thO tvc kiem loan phO hqp

I Cing ty. COng viec kiem loin cOng baogbm danh gia tlnh thlch hqp cast cac chlnh sach ke loan duoc Ap vOi firth hinh thuc te, tuy nhien kheing nham attic dfch dua ra y kien ve hieu qua CD8 kiem soar neti by cult

dung va tlnh hop 1j, cu dm Ink tlnh k6 man cua Ban T6ng Giam d6c cOng nhu danh gia viec Wirth bay t6ng the bao cdo tai chInh.

5

29 Vo Thi Sou Strsol. District 1, Ho Chl Minh City TM' (OH) 3820 5944 - (025) 3820 5947 • Fus: (On) 3820 5942 Email Intoessacs.com vn Wisbsits: wrivs.setts.com.vn

I Chung tdi tin tverng ding ac bang chang kiem toin ma chang 161 01 thu thip duqc la day dti va thIch hop lam co so cho j, kien kiem town do chting tii.

t kiln ciia Kam todn Win

I

Theo j, kien ctia changtii, bao cdo tai chInh da phan arth lung thuc va hqp 1j,, tren cac khla conh trips yeu tlnh hinh tai chInh dm COng ty C6 Phin Khodng San Blnh Djnh tai ngay 31/12/2017. ding nhu kit qua hoar dOng kinh doanh va tlnh hinh luu chuyen tien q cho narn tat chlnh kit thtic clung ngay, phO hop vdi chuan mtrc ke loan, chi dO ke loan doanh nghiep Viet Nam va cac quy djnh phap ijf c6 lien quan den viec

I lip va trinh bay bao cdo hi chlnh.

COng ty C6 Phan Khodng Sin Binh Dinh.

I Chung tdi CIA kiem loan bao cdo di chlnh kem theo caa Cong ty Cd Phdn Khodn; SIM Binh Djnh diroc lip ngay 18 thing 01 nam 2018 tir trang 07 den trang 29, bao vim: Bang can d61 ke loan tai ngay 31 thing

I thuc clung ngay, va ban thuyet minh bat) cdo tai chinh. 12 nam 2017, Bao cdo kit qua boat dOng kinh doanh, Bao cdo luu chuyen lien to cho nam tai chlnh kit

I Trdch nhl?m cda Ban Tdng Gidnt dec.

Ban T6ng Gam d6c COng ty chju trach nhiem ve viec lip va With bay lung thuc va hop 1j, bit° cdo hi chInh ctia COng ty theo chuan muc Ice toan, chi d0 ke loan doanh nghiep Viet Nam va cac quy djnh phip

I 1j, c6 lien quan den viec lip va trinh bay ban cdo tai chlnh va chju trich nhiem ve kiem soar nOt bu) ma Ban Ting Giim d6c xac djnh la can thiet de darn bao cho viec lip va trinh bay bit° cdo hi chlnh kiting c6 sal Y .... sit trong yeti do gian lin hoic nham lin. I I-

riit Trdch nhlint cda Kam todn Win

IA I OAN

A

28

Tp. Hd Chi Minh, ngay 0.3 neim 2018 COng ty TNHH Dich Vy Tit Via Tai Chfnh Kb Toin __gym Togo Phis Nam (AASCS)

Kam twin van

IA V•n Tulin SO Gay CN DKHN kiem toan: 0479-2018-142-1

Chu Thi Binh SO Giiy CN DKHN kiOrn Man: 1858-2018-142-I

6

29

TAI SAN Mi s6

Thuyit mine

Sd cud! nim St du nim

1 2 3 4 5 A -TAI SAN NGAN HAN (100110•120+130+140+150) 100 130.388.394.097 123.829.540.089

I. Tien vi cic khoin won throng tan 110 78.327.020.017 5.111.022.297 I. Tien 1 1 1 V.1 78.327.020.017 5.111.022.297 2. Cic khoin wing during tien 112 III. Cic khoin phii thu ngin hon 130 1.031.690.800 617.463.571 I. Phil thu ngin hp cua khich hing 131 V.2 137.830.000 2. Tri truetc cho ngudi bin ngin hon 132 V.3 437.348.000 30.000.000 6. Phil thu ngin hon khic 136 V.4a 456.512.800 587.463.571 7. Dv pheing phii thu ngin han kh641161(*) 137 IV. Bing ten kho 140 V.5 46.923.762.062 115.2.38.224.569 I. Fling ten kho 141 46.923.762.062 115.238.224.569 2. Dv phdng Om gii hang ten kho (') 149 V. TM sin ngin bon kbie 150 4.105.921.218 2.862.829.652 1. Chi phi tri try& ngin han 151 2. Thus GTGT dupe Ichiu iris 152 V.8 2.353.778.274 1.467.022.256 3. Thus vi cic khoin Usk phii thu NM nude 153 V.12 1.752.142.944 1.395.807.396 5. Tii sin ngin hon khic 155 B - TAI SAN DA1 HAN (200210+220+240+250+260) 200 95.646.499.515 95.722.372.251 I- Cic khoin phii thu dii bon 210 4.983.894.000 4.439.717.500 6. Phil thu dii hon khic 216 V.4b 4.983.894.000 4.439.717.500 7. Dv pheing phii thu dii hon kh6 461 (') 219 II. Til sin c6 dinh 220 64.721.214.650 73.737.822.213 1. Til sin c6 djnh htru hinh 221 V.6 64.721.214.650 73.737.822.213 - Nguyen gii ' 222 210.754.249.406 205.516.933.481 - Girl tri hao mon 1u.9 Ai (*) 223 (146033.034.756) (131.779.111 268) 3. Tii sin c6 dinh v8 bInh 227 - Nguyen gii 228 - GO trt hao mon Iuj Ai (*) 229 IV. Tii sin der clang dii bon 240 I. Chi phl sin xuit kink doanh d6 dang dii hon 241 2. Chi phi xiy dung co bin d6 dang 242 VI. Til sin dil bon khic 260 25.941.390.865 17.544.832.538 1. Chi phl tri tru6c (Ili hon 261 V.7 25.941.390.865 17.544.832.538 4. Tii sin dii hen khic 268

TONG CONG TAI SAN (270 o 100 + 200) 270 226.034.893.612 219.551.912.340

1

„hot

CONG v omits pa H VU it/V

CliiNfl at U 54 it 70A

rti IA NAM tai

CONG TY CO PHAN KHOANG SAN BINH DINH Dia chi 11 Ild Huy Tap. Thdnh phi Quy Nhon. Tinh Binh Dinh.

BANG CAN DOI KE TOAN Toi ngdy 31 ',ming 12 tam 2017

D071 vi tinh VND

7

30

NGUON VON Mi s6

Thuyet minh

S6 cudl nim Sd diu lam

1 2 3 4 5 C - NQ PHA1 TRA (300 310 + 330) 300 33.575.770.946 28.319.367.844 I. Noy ngin ban 310 28.978.089.057 22.544.391.416 I. Phil tra ngubi bin ngin hart 311 V.10 1.118.830.565 477.729.332 2. Ngubi mua tri an in:6c ngin hp 312 V.I I 2.000.000.000 6.094.501.800 3. Thud vi cic khoin phii nOp Nhi ntiotrc 313 V.12 6.556.683.520 3.788.357.365 4. Phii tri ngutri lao dOng 314 V.13 2.637.986.741 1.713.144.152 S. Chi phi phii ui ngin han 315 V.14 14.777.203.339 1.727.106.000 9. Phil ui ngin han khic 319 V.15 1.886.281.564 6.998.204.439 10. Vay vi np thue tai chinh ngin hart 320 12. Quy khen thut.mg, phi c Itri, ban didu hinh 322 V.16 1.103.328 1.745.348.328 II. Ng dii ban 330 4.597.681.889 5.774.976.428 I .Phii tri ngueri bin dii Nut 331 2. Ngubi mua ui tart trutrc dii hp 332 7. Phil tri dii hart khic 337 S. Vay vi np thue tii chink dii hp 338 V.9 4.597.681.889 5.774.976.428 D - N'ON CHU SO Het (400 • 410 + 430) 400 V.17 192.459.122.666 191.2.32.544.496 I. V6n ch0 a& hall 410 192.459.122.666 191.232.544.496 I. V6n g6p cin chit sa h0u 411 123.926.300.000 123.926.300.000 - Cd phitu Oil thOng c6 quyin bilu quytt 411a 123.926.300.000 123.926.300.000 - Ci1 phifu vu ddi 41lb 2. Th4ng du vdn c6 phin 412 19.391.000.000 19.391.000.000 8. Quy diu tu phit uien 418 37.586.313.496 36.200.946.838 10. Quy khic thurX v6n chit sb h0u 420 11. Ltri nhu$n sau thud chua phin ph6i 421 11.555.509.170 11.714.297.658 - Lot nhudn chva phan phi/ lily kl din cudi 'Om milk 421a 1.877.418.000 2 178 326 000 - Loa nhuCin clam pisdn phiii roam nay 421b 9 678 091.170 9 233.771 638 12. Ngudn von diu tu XDCB 422 II. Ngudn kind phi vi cot khic 430 I. Ngudn kink phi 431

TONG CONG NGUON VON (440 300 + 400) 440 226.034.893.612 219.551.912.340

N

Ngubi 1$p bleu

Ke twin truing

(KY, hp ten)

(Ky, hp ten)

iA 7-1 (Too

Nguyen Thi Tuyet Minh Hufnh Ngac Bich

ngay 18 gluing 01 am 20/8

T6ng Giim ddc

ten, d6ng diu)

I LONG TV CO PHAN KHOANG SAN BINH DINH

Dia chl. 11 Ha Huy Tap. Thanh phd Quy Man. rush Binh Dinh

BANG CAN DOI KE TOAN T91 ngdy 31 thews 12 ndm 2017

Dan vi iinh VND

I

8

31

NgulrI Igp bleu

(Ky, hp ten)

I

Ke toin trtrerng

(Ky, hp ten)

gtivel t.

14p. ngay 18 Mang 01 'dm 2018

Tang Clam d6c

dong diu)

CONG TY CO PHAN KHOANG SAN BINH DINH

Dia chi: 11 Ha Huy Tap, Minh phd Quy Nhan, Tinh Binh Dinh.

BAO CAO KET QUA HOAT BONG KINH DOANH Nam 2017

Don vi tinh: YND

Chi ilk' ---.--

MA s6 A Thuyet

mink Nam nay

--.--

Nim truirc

1 2 3 4 5 1. Doanh thu ban hang, cung cap dich vy 01 V1.1 217.379.891.171 109.801.335.798 2. Cie khoin giam trir doanh thu 02 3.Doanh thu thuin vi ban hang va cung clip dich vy

10 V1.2 217.379.891.171 109.801.335.798 (10=01.02) 4. GU v6n hang ban 11 VI.3 185.601.058.527 90.331.892.767

5. Lid nhuan gi}p va bin hang va cung cap dick vy 20 31.778.832.644 19.469.443.031

(20=10-11) 6. Doanh thu host ding di chink 21 V1.4 371.208.251 273.871.294 7. Chi phi di chInh 22 VI.5 107.166.647 441.386.464 - Trong c16: Chi phi Idi vay 23 2.743.599 8.673.318 8. Chl phi ban bang 25 V1.82 6.916.089.490 4.032.538.555 9. Chi phi quail lk doanh nghifp 26 V1.8b 12.662.360.669 7.301,674.529

10. L91 nhuan tU host ging klnh doanh (30=20+(21-22)-(25+26))

30 12.464.424.089 7.967.714.777

11. Thu nhap khic 31 VI.6 5.454.546 4.009.677.000 12. Chi phi khic 32 VI.7 4.416.528 304.984.759 13. L91 nhuan khic (40-31-32) 40 1.038.018 3.704.692.241 14. Tang 191 nhuan ke toin trir6c thug (50=30+40) 50 12.465.462.107 11.672.407.018 15. Chi phi thug thu nhap doanh nghifp hifn hanh 51 V1.10 2.787.370.937 2.436.635.360

16. Chi phi thud thu nhap doanh nghlip hoan Isi 52 17. Lyi nhuan sau thud thu nhap doanh nghlOp

60 V1.13 9.678.091.170 9.235.771.658 (60=50-51-52) 18. LAI ccr ban teen c6 phitu 70 V1.11 781 745 19. LAI suy glim tree c6 phieu 71

I

1 9;

Nguyin Thi Tuyit Minh Huinh Ngyc Bich Anh VII

9

32

Chi lieu Ma

A so Tbuyet

minh Nam nay Nam trtrOc

1 2 3 4 5 I. Lou chuyen tien tir boat Ong klnh doanh 1. Lai nhuOn frit& thud 01 12.465.462.107 11.672.407.018 2. Dau chink cho cdc khodn

- Khau hao TSCD va BDSDT 02 14.253.923.488 11.300.464.768 - Cic khoin du phong 03 - Lai, 18 chenh tech tY gift haidoii do dinh gift lai cac khoin

muc tien to co g6c ngoai to 04 (213.802.886) 183.715.939

- Lai, a tir hoot ding du to 05 (6.293.326) (2.019.590.7l.

- Chi phi Ili vay 06 2.743.599 8.673.310 C

- Clic khan dieu chinh khic 07 ern( 3. Lvi nhuin fir hogs Ong kink doanh 1rtrdc May eat torn sic luu Ong 08 26.502.032.982 21.145.670.311a

VI

- Tang, glom cac khoin phai thu 09 (2.317.417.004) 8.042.581.63 - Tang, glom hang t6n kho 10 68.314.462.507 (16.030.693.244 - Tang, gum cic khan phai tra (Khong ka !Ai vay phai nit,

thue thu nhap doanh nghiep phai nOp) 11 10.066.369.959 (2.657.366.564)

• Tang, giarn chi phi tra tram 12 (8.396.558.327) 2.177.087.317

- Tang, giarn chimg khoin kinh doanh 13 - Tian lai vay di tra 14 (2.743.599) (8.673.318) • Thus thu nhap doanh nghiep di Op 15 (3.142.674.400) (2.048.060.988) - Tian thu khac tir hoot dOng kinh doanh 16

- Tian chi khic cho hoot Ong kinh doanh 17 (544.176.500) (623.376.500)

Luu chuyin tlJn than sir hoar Ong kinh doanh 20 90.479.295.618 9.997.168.679 II. Lou chuyen tien tit boat ()Ong deu to 1.Tien chi a mua sim, xay citing TSCD vi cac tai sin di han khac 21 (5.237.315.925) (2.724.504.133)

2.Tian thu tir thanh 1Y, nhoong bin TSCD vi cic tai sin dai han khac 22 2.004.838.500

3.Tian chi cho vay, mua cic tong cu no oh don vj khac 23 4.Tian thu hai cho vay, bin lai cac tong cu no ctla don vj khac 24

5.Tien chi du to Op v6n vac) don vi khic 25 6.Tien thu hai (lit' to Op v6n vac) don vi khic 26

7.Tian thu Iii cho vay, c6 titc va Icri nhuan &roc chia 27 6.293.326 14.752.210 Lsru chuyln tan Mukt ra hogs Ong dtu to 30 (5.231.022.599) (704.913.423)

1

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1 CONG TY CO PHAN KHOANG SAN BINH DINH

Dia chi: 11 Ha Huy Tap. Thanh phd Quy Nhent Tinh Binh Dinh.

BAO CAO LUIJ CHUYEN TIEN TE (Theo ph yang phdp gidn rap)

Nam 2017 Dan vi tInh: VND

10

33

41p, ngay 18 thang 01 ndm 2018

T6ng Ghim d6c

t8n, &mg diu)

•

Nguyin Nth

Tuytt Minh Huynh Ngqc Bich Anh VO

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40(1.BINH DI

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, 11.0 g71

CONG TY CO PHAN KHOANG SAN BINH DJNH

Dia chi: 11 Ha Huy TO, Thdnh phd Quy Nhon. Tinh Binh Dinh.

BAO CAO LUt CHUYEN TIEN TIC (Theo phurmg plait Van nip)

Nam 2017 Dan vj tinh: VND

Chi tau M I so mind

ThuyttNam nay

_

Nam mere

1 2 3 4 5

111. Ltru chuyin tan tir hoot dung tel chinh

1.Tan thu t6 phis hanh cb phieu, nhan von g6p cua chn so hilu 31 2.Ti6n chi to von g6p cho cic chO s6 h0-u, mua tai co phau dui doanh nghiep CIA phut hinh 32

3.Titn vay ngin han, dui hon Man duqc 33 4.544.000.000 7.799.970.000 k4.Tien chi tra no g6c vay 34 (4.544.000.000) (7.799.970.000) 5.Tien chi tra ng thu8 tai chinh 35 6.C6 Mc, loi nhuan da tra cho chti s6 hOu 36 (12.223.588.990) (25.407.031.860), Lust chuyin tan thidn ter hoar 4ng al chinh 40 (12.223.588.990) (25.407.031.860) Luu chuyin tan thuin trong Icy (50 - 20+30+40) 50 73.024.684.029 (16.114.776.604) Tan vi Wong dircrng tan du ItY 60 5.111.022.297 21.186.241.431 Anh htnang dm they d6i tli gii h6i doii quy 661 ngoai a 61 191.313.691 39.557.470 Tan vi ttrcrng throng tien cu6i kk (70 = 50+60+61) 70 V.1 78.327.020.017 5.111.022.297

1

1

I

I

11

I

34

CONG TY CO PHAN KHOANG SAN BINH DINH Dia chi. 11 Ha Huy TOp, Thanh phi Quy Nhcm, Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TAI CH!NH Ndm 2017

I Dac diim host dOng cda doanh nghiep:

1. Hinh fink so' ham yin:

Cling ty C6 phin Khoing Sin Binh Dinh ducc thanh lap theo Quyet dinh sd 09/2001/QD-UB ngiy 08 thing 01 nam 2001 ciut Oy Ban Nhfin Din Tinh Binh Djnh ye viec chuyin Cong ty Khoang Sin Birth Dinh thanh Cong ty C6 phin Khoang Sin Binh Dinh; Giay chimg nhan ding ky kinh doanh lin diu sd 3503000009 ngiy 08 thing 01 nam 2001; Giiy chting nhan ding 11 kinh doanh thay ddi Ian du': tam ngiy 15 thing 5 nam 2012; Giiy chimg nhan ding ky kinh doanh thay d6i Ian tha chin ngiy 30 thing 06 nam 2014 do SO Ke Hoach vi Diu To Tinh Binh Djnh cap.

V6n dliu le cur' Cling ty 123.926.300.000 ding (MOt tram hai muoi ba chin trim hai muai sau trieu ba tram ngan ding).

2. LInh vim kinh doanh: San xuAt cOng nghiep; Khai thac chi biin va tieu thy cac loci khoang sin.

3. Nganh nghi kinh doanh: Khai title, chi biin va mua ban khoang sin n7 quang sa khoang Titan vi cac loai quang, khoing sin khac; Cac host dOng h6 trp khai thac khoang sin (trir diet: tra, thlim d6 diu khi); Kiem tra, phin Lich kq th44t cac loci quang khoang sin; Mua bin cac loci 4t tu, may m6c, thiet bj phyc vy khai thac va chi biro cac loci quang khoang sin.

d. Chu kp sdn xuelt, kink doanh thong thtrimg:

Chu ki sin xuit, kinh doanh thOng thutmg cda COng ty kh6ng qua 12 thing.

5. 141c dam hopt dpng cr a Cdng ty trong nom cc, Onh hydng din Bdo cdo chinh: KhOng

II K5 ki town, dun vj tiin to sr} dyng trong ki twin:

I. 1(9 ki todn ctla Cling ty bat diu h7 ngiy 01/01 vi kit thdc vao ngiy 31/12 hang nam.

2. Dan v/ tlin t¢ sir dyng trong ki todn: Don vj tien te sir dyng trong ghi chip ki town la ding Viet Nam (VND).

III Chuin myc vi Chi dO ki tom dp dyng:

1. Chi dQ ki todn dp dyng: Cling ty ap dyng chi dO ki loin Viet Nam ban harsh theo Thong to 200/2014/TT-BTC ngiy 22 thing 12 nam 2014 cOng nhu cac thOng to hue:mg din thyc hien chuan myc ki loan ciaa BO Tai chinh trong viec lap va trinh bay Bao cao tai chfnh.

2. Tuyen be vi vitc tudn tha chudn myc ki todn vd chi dp ki todn: Ban Ting Guam die dam bao di tuan thd yeu u dm chant myc ki man, Chi dO ki min doanh nghiep Viet Nam duac ban hanh theo ThOng to s6 200/2014frl'-BTC ngiy 22 thing 12 nam 2014 cOng nhu CAC thong tu htrang din thyc hien chuin myc ki man cua BO Tai chinh trong viec lap vi trinh bay Bao cao tai chinh.

IV Cac chinh sick ki loin tip dyng:

1. Cdc logi tY gld hdI do& dp dyng trong ki todn:

Viec ghi nhan, dinh gift, xb Iy cac khoin chenh lech ty gia trong nam duac thyc hien theo Thong tu s6 200/2014/TT-BTC ngiy 22 thing 12 nam 2014 curt BO Tai chinh.

2. Nguyen tic girl nhdn cdc khodn llin vd cdc khodn twang throng tlin:

Tien bao g6m tien mat, tien gbi ngan hang kh6ng ky han va c6 ky han, tien dang chuyin, yang tien te. Cac khodn twang throng nen la cac khan diu tu ngan han c6 thbi han thu h6i hoac dao han kh6ng qua 3 thing ki ter ngiy mua,cli clang chuyin dii thanh tien cang nhu kh6ng c6 nhieu rdi ro trong viec chuyin dal thanh tien.

3. Nguyen tic ki todn cdc khodn diu ter tai chinh:

12

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CONG TY CO PHAN KHOANG SAN BINH DINH Dia chi: 11 Ha Buy Tap, north pho Quy Nhon, Tinh Birth Dinh

3.1 Cdc Ahodn Glair ttr ndm gu7 din ngdy ado kin:

Khoan diu tu &roc phan loci la nam gia den ngay dao hen khi COng tv c6 y dinh va kha fling giO den ngay dao han. Cac khoan dau gier den ngay din hen bao g6m: cac khoin tien giri ngan hang c6 ky han (bao g6m cis cic loaf. tin phieu, phiL), trai phieu, c6 phi6u 1.11J dai ben phai hanh bat buOc phai mua lei tai mOt theri diem nhit dinh trong tuoitg lai va cac khoan cho vay nam gi0 den ngay dao hen vdri mac djch thu iai hang ky vi cic khoan dau tu nam gia din ngay dao hen khac.

Cdc khoan dau tu nam giCr den ngay dao hen dupc ghi nhan ban dau theo gia g6c bao g6m gia mua va cac chi phi lien quan den giao djch mua cac khan dau tu. Sau khi nhan ban dau, cac khoan (Jail tu nay dupe ghi nhan theo gia trj c6 the thu h6i. Thu nhap Ili tir cic khoan dau tu nazi) gi0 den ngdy dao han sau ngay mua duqc ghi nhan tren Bin cdo kit qua hoat dOng kinh doanh ten ca str du thu. Lai throc huOng truOc khi COng ty nam giII dupc ghi giam trir vio gia g6c tai th6i diem mua.

Khi c6 cac bang chting chic chin cho thiy mOt phan hoac town b0 khoan dau tu c6 the khOng thu h6i dupc vi s6 t6n that &roc xac djnh mOt tech ding tin cay thi tOn thit duct ghi nhan vao chi phf tai chlnh trong ram va Om viz trvc tiep gia trj dau ttr.

3.2 Cdc khan chl vay:

Cac khoan cho vay dupc xac dinh then gia g6c tar cac khoan dvphOng thu kh6 d6i. phi:mg phai thu 016 dai cac khoan cho vay dirge lap can cic van dtr kien mix ton that c6 the xay ra.

4. Nguyen Mc kl todn n p phdi

Cac khan no phai thu &roc trinh bay theo gia trj ghi so trit di cic khoin du phong phiti thu khO d6i.

Viec phan loaf cic khoan phai thu la phai thu khach hang, phai thu nOi bO va phai thu khac dupc thvc hien then nguyen tic sau:

- Phil thu cUa khach hang phan anh cic khoan phai thu mang tlnh chit thuong mai phat sinh tir giao djch c6 tlnh chit mua - .ban giOa Gino. va nguai mua la don vj dOc lap vai COng ty, bao g6m ca cic khoan phai thu ve lien bin hang xuit khau uy that cho don vj khac.

- Phai thu nOi bla phan anh cac khoan phai thu cic don vj trip thuOc khOng c6 tu tech phip nhan hach town phi thuOc.

- Phil thu khac phan anh cic khoan phai thu khOng c6 tinh thtrcmg mai, kh6ng Han quan den giao djch mua • but.

Di phong phai thu kho doi dtroc lap cho timg khoan np phai thu kh6 dal can cit vao tu6i no qua hen ciaa cac khoan no hoac du kien muc t6n that c6 the xay ra, ci th6 nhu sau:

• D6i %/Pi no phai thu qua hart thanh wan: • 30% gia trj d6i yen khoan no phai thu qua han tic trtn 6 Mang den dutri I ram. • 50% gia ti d6i yen khoan no phai thu qua hen tir 1 nitro den dutri 2 nam. • 70% gia trj d6i voi ithoin no phai thu qua hen tir 2 ram den duai 3 ram. • 100% gia trj doi vtri khoan no phai thu qua hart tit 3 nam tr6 :dn.

- D6i yen no phai thu chua qua hen thanh toin nhirng kh6 c6 khi nang thu hoi: can car vio du kien mire t6n that de lap du phting.

S. Nguyen tdc ghl nhan hang tan kho:

5.1 Nguyen tdc Al todn hang ten kho:

Hang t6n kho dupc anh theo gia g6c. Truting hop gia trj thuin co the thvc hien duoc thip hen gia g6c thi phdi tinh theo gia trj than c6 the thtrc hien dupc. Gil g6c hang t6n kho bao gam chi phi mua, chi phi chi bien vi cic chi phi lien quan trtrc tier> khac phai sinh de c6 &roc hang t6n kho 6 dja diem vi trong thai hien tai.

Gia g6c cUa hang t6n kho mua ngoai bao g6m gia mua, CAC loaf thug khOng dupc hoan lai, chi phi van chuyen, b6c xep, bap quart trong qua trinh mua hang va cic chi phi khac c6 lien quan trvc tier) den viec mua hang tOn kho.

13

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ONO T NAI

vu tU vi 11001 RE 10 RIEld 10AM

iliA NAM,

36

CONG TY CO PHAN KHOANG SAN BiNH DINH Dia chi.- 11 Ha Huy TO. 77ianh pith Quy N7son, Tinh Binh Dinh

Gia g6c cua hang tan kho do don vi tv sin xuat bao gam chi phi nguyen lieu vat lieu trvc nip, chi phi nhan cang trvc hip, chi phi sin xuat chung c6 dinh va chi phf sin xuat chung bien dai phat sinh trong qua trinh chuyen hoa nguyen lieu vat lieu thanh think ph m.

5.2 Phuvng phdp xdcInh gid tri hcink, t61 kho cud! kp: Gii tri hang tan kho cuen ky dupc xic dinh theo phuong phdp birth quin gia quyen.

5.3 Phtrang phdp hach todn hang Mt? kho: Cang ty Sp dung phuong phdp ke khai thuOng xuyen.

5.4 Lap ate phemg glam gid hang tdn kho:

Du phong giam gia hang tan kho dupc lap cho tirng mat hang tan kho c6 gia gac !fin han gia trj thuin c6 the thvc hien dupc. 061 vOi djch vu cung cap clef clang, viec lap du phang giam gia dupc tinh theo lung loai djch vu CO mirc gia rieng biet. Tang, gfam s6 du du phang giam girl hang ten kho can phai trfch lap tai ngay kat thtic nam tai chinh dupc ghi nhan vao gia van hang bin.

6. Nguyen the Al todn vd khau hao TSCD ha-u hinh, TSCD vO hinh:

6.1 Nguyen tdc kl todn TSCD halt hinh, TSCD vd hinh:

- Tai sin c6 dinh huu hlnh dupc the hien theo nguyen gia trir hao man 16y ke. Nguyen gia tai sin cd djnh hau hinh bao g6m Coin bQ cic chi phf mi C6ng ty phai 1,6 ra di c6 avgc di sin c6 dinh tinh den thai diem dua tai sin do vio trong that sin sang sir dung.

- Cac chi phiphatsinh sau ghi nhan ban diu chi dupc ghi tang nguyen gia tai sin c6 djnh neu cic chi phi nay chic chin lam tang !pi fch kinh to trong ttronglai do su dung tai sin d6. Cac chi phi phat sinh khOng th6a man dieu kiln tren dupc ghi nh.n la chi phf sin xuat, kinh doanh trong ky.

- Khau hao dupc trich theo phtrcmg phdp throng thing vi tuan th0 theo ty, le khau hao dupc xic dinh theo quy djnh tai Then& to sa 452013717-BIC ngay 25.'04'2013 vi Thong to 56 147/2016/TT-BTC ngay 13/10/2016 sua d6i, bd sung mat sa dieu cua Th6r,g to se, 45/201311T-BTC ngay 25/04/2013 ciia BO Tai chinh.

7. Nguyen the kf todn chi phi tra (near:

Cic loai chi phi tri tru6c neu chi lien quart den nam tai chlnh hien Lai thi dupc ghi nhan vio chi phi sin xuat kinh doanh trong nam tii chinh.

Viec tinh va phin b6 chi phi tri truoc dai han vio chi phf sin xuat kinh doanh timg ky hach loin dupc can cir vio tfnh chat, mirc de, tong loai chi phf de chon phuong phdp va tieu fink phin bta hop ly.

8. Nguyen tdc Al todn nv phtil tea va chi phIphiii tra:

Cac khoin no phai tri va chi phf phii tri dtroc ghi nhan cho s6 lien phai tri trong Wang lai lien quart den hang h6a vi djch vv 63 nhan dupc. Chi phi phai tri dupc ghi nhan dua tren cic trac tlnh hop lY ve s0 tien phai tri.

Viec phin loai cic khoan phai tri 1a phai tri ngutri bin, chi phi phai tri, phai tri nal ba va phai tri khic dupc thvc hien theo nguyen tic sau:

- Phii tri nguati ban phin anh cic khan phai tri mang tinh chat thuong mai phat sinh ttr giao djch mua hang h6a, djch vu, tai sin vi ngueri ban la don vj dac lap voi Cang ty, bao g6m ca cic khoin phai tri khi nhap khau thong qua ngutri nh.n Liy thac.

- Chi phi phai Ira phin anh cic khoin phai tri cho hang h6a, djch vv da nhan dupc to ngtxtri bin hoac dl cung cap cho ngubi mua nhung chtra chi era do chtra co h6a don hoac chtra du ha so, di lieu ke man va cic khoan phai tri cho nguai lao clang ve Lien luong nghi phep, cic khoin chi phf sin xuat, kinh doanh phai trfch truOc.

- Phil tri mai ba phin anh cic khoan phai tri giO-a don vj cap tren vi don vj cap dtroi trvc thuac khOng c6 to cach phdp nhan hach loin phv thuac.

- Phil tri khac phin anh cic khoan phai tri khang c6 tinh thuong mai, khOng lien quart den giao djch mua, bin, cung cap hang h6a djch vv.

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CONG TY CO PHAN KHOANG SAN BINH Will Dia chi 11 Ho Huy Tap. Minh phd Quy Nhon, Tinh Binh Dinh

9. Nguyen tic ghi nhdn cdc khodn rift phong phdi trd:

Cac khoan du phong duvc ghi nhan khi Cling ty cO nghia vu no hien tai (nghia vu phip ly hoac nghia vu lien den) do kit qua tU mOt skin da xay ra, viec thanh toAn nghia vu no nay c6 the se clan den ski giim sut ve nhang Ivi Ich kinh te va gift trj cua nghia vu no dO c0 the duuc mQt yen tlr h clang tin cay.

Neu anh huOng cua Mai gian la yang yau, du phang se ducrc xAc djnh bang cAch chiet khau s6 tien phai bO ra trong tuung lai de thanh town nghia vu n9 vOi ty If chiet khau truOc thue va phan atilt nhang danh giA tren thj trtrtmg hien tai v4 gia trj thOi gian cua tien va nhang rui ro cu the cua khoAn n9 d6. Khoan tang len cua sa du phong do thOi gian trOi qua ducfc ghi nhan la chi phi tai chinh.

10. Nguyen tic ghi nhdn von chd so hQu:

10.1 Von g6p cua clrri sir him:

V6n gap cua chu sa 11i7u duoc ghi nhan theo s6 v6n tnkrc 16 da gap cua cAc co Clang, ch6 sa hau.

10.2 Thdng dtr van cd phdn:

Thang du v6n c6 phan &roc ghi nhan theo sa chenh lech giaa gia phat hanh va menhgia c6 phieu khi phat hanh lan dau, phat hanh b6 suns, chenh lech giOa gia tai phAt hanh va gid trj sO sach cua cO phieu quy va cau phan v6n cua trai phieu chuyen d6i khi dAo hart. Chi phi trvc tiep lien quan din viec phAt hanh bo sung co phieu va tai phAt birth c6 phiiu guy &roc ghi giam thang du v6n c6 phan.

10.3 VOn khdc cua chit sa haw:

Von khac ducrc hlnh thanh do be, sung tar kit qua hoot dOng kinh doanh, dAnh giA lai tai san va giA trj can lai giCra gia trj hop IY cua cdc tai san Quac tang, bleu, Lai tics sau khi tar cAc khoan thug phAi nOp (neu c6) lien quart din cAc tai san nay.

11. Nguyen the va plurong phdp ghi nhdn doanh thu:

11.1 Doanh thu brin hang h6o, thdnh phOm:

Doanh thu ban hang h6a, thanh phirn dupe ghi nhan khi d6ng thOi thea man cdc dieu kien sau:

- Phan Ian rui ro va Iqi Ich gin lien vai quyen sa hCru san phim hoac hang h6a da ducrc chuyen giao cho nguai mua;

- COng ty khong con nim giQ quyen quan ly hang hOa nhu ngutri sO hthl hang haa hoac quyen kiem soAt hang hoa;

- Doanh thu dtroc xAc djnh tucmg dal chic chin;

- Cling ty Qa thu duqc hoc se thu &roc lcri ich kinh to tar giao djch ban hang;

- XAc djnh throe chi phi lien quan din giao djch ban hang.

11.2 Doanh thu cung cdp djch vy:

Duqc ghi nhan khi ket qua cua giao clich d6 ducic xac djnh mat cach ding tin day. Truang hop viec cung cap djch vu lien quan den nhieu ky thl doanh thu dupe ghi nhan trong k' theo kit qua phan cOng viec da hoAn thanh vao ngay lap Bang Can d6i ke toAn cua kj, do. Ket qua cua giao djch cung cip djch vu dupe xac djnh khi them man cdc dieu kien sau:

- Doanh thu ducfc xAc djnh tuong d6i chic chin;

- CO khi nang thu duqc Ipi ich kinh to tar giao clich cung cap djch vu d6;

- XAc djnh ducfc phan cOng viec da hoan thanh vao ngay lap Bang can doi ke toAn;

- XAc djr.h &roc chi phi Oat sinh cho giao djch va chi phi de hoAn thanh giao dich cung cdp djch vu do.

11.3 Doanh thu hoot ddng tat chinh:

Doanh thu phAt sinh ttr lien lai, tien ban quyen, c6 tin, 19i nhuan &Arc chia va cAc khoin doanh thu hoat dOng tai chinh khAc duoc ghi al-4n khi them man dOng thtri hai (2) dieu kien sau:

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CONG TY CO PHAN KHOANG SAN BINH DINH Dia chi: 11 Ha Huy Tap, Thanh ph6 Quy Nhan, Tinh Binh Dinh

- C6 khi nang thu duqc lqi Ich kinh to tb giao djch d6;

- Doanh thu duqc xac djnh twang d6i chic chin.

C6 lac, lqi nhu3n duqc chia duqc ghi nh3n khi Cling ty duqc quyen nh3n c6 t(rc ho3c duqc quyen nh3n lqi nhu3n tar viec g6p v6n.

12. Nguyen tdc kl todn cdc khoan elan trio doanh thu: Cac khoan duqc diiu chinh giim trir vao doanh thu bin hang, cung cap djch vu phat sinh trong ky, g6m: Chiet khiu thuang mai, giim gii hang ban vi hang ban bj tra lai khOng phin anh cdc khoin thug duqc giim in} vao doanh thu nhu thug GTGT diu m phii nOp tinh theo phucmg phap truc

Viec diu chinh giam doanh thu &roc thyc hien nhu• sou:

• Khoan chi& }chin thucmg mai, giim gii hang ban, hang bin bj tra lai phat sinh cOngkj, tieu thu san phim, hang h6a djch vu duqc dieu chinh giam doanh thu cita kj, phat sinh;

- Tnemg hqp san phim, hang hoi, djch vu da tieu thu tar cdc kj, truOc, den k$' sau m6i phit sixth chiet khiu thuang mai, giim gii hang ban ho3c hang bin bj tri I i thi doanh nghiep duqc ghi giim doanh thu theo nguyen tic:

+ Neu san phim, hang hoi, djch viz di tieu thu tb cdc ky trubc, den* sau phii giant gii, phii chi& khiu thtrong mai, bj tra lai nIumg phit sinh truOc thtri diem phit hanh Bio cio tai chinh, ke toin phii coi day la mQt su kiln cin dieu chinh phat sixth sau ngay 13p Bing can d6i ke loin vi ghi giim doanh thu, tren Bio cao tai chinh cba kj, 13p bio cito (kj, trudtc).

+ Trutmg hop sin phim, hang hod, djch vu phii giim gii, phii chi& khiu thuong mai, bj tra lai sau thbi diem phit hinh Rao cio tai chinh thl doanh nghiep ghi giim doanh thu ctla ky phat sinh (kj, sau).

Chill khdu thatung mot: phii tra la khoin doanh nghiep bingiam gii niem yet cho khach hang mua hing vai kh6i luqng 16n. Ben bin hang thuc hien ke toin chit khiu thuong mai theo nhQng nguyen tic sau:

Trubng hqp trong h6a don GTGT ho3c h6a don ban hang di the hien khoan chiet khiu thuang mai cho ngutri mua la khoin giim trim vao s6 tien ngutri mua phai thanh wan (gia ban phan anh tren hoi don la gii da trir chiet khiu thuang mai) thl doanh nghiep (ben ban hang) khOng sir dung tai khoin nay, doanh thu bin hang phin ink theo gii da tris chit khiu among mai (doanh thu thuin).

Ke toin phai theo dOi rieng khoin chiet khiu thuang mai ma doanh nghiep chi tra cho ngubi mua nhung chtra duqc phan anh la khoin giirn trim s6 tien phiti thanh toin tren hOa dan. Trutmg hqp nay, ben bin ghi nh3n doanh thu ban diu theo gii chtra mu' chiet khiu thuang mai (doanh thu gGp). Khoin chiet khiu thtrong mai can phai theo dOi rieng tren tai khoin nay thuting phit sinh trong cdc rutting hqp nhu:

S6 chiet khiu thuong mai ngtrtri mua duqc huOng lern han s6 tien ban hang duqc ghi tren hoi don lin cu6i Ong. Truaing hop nay cO the phat sixth do ngutri mua hang nhieu lin mai dat ducic lucmg hang mua duqc huting chiet khiu vi khoin chiet khtiu thuang mai chi duqc xac djnh trong lin mua cub' cbng;

Cac nhi sin xuit cu6i ky mbi xac (firth duqc s6 lucmg hang ma nhi phan ph6i (nhu cdc sieu thj) di Lieu thu va lit d6 mbi cb cin car di xac djnh duqc s6 chiet khiu thucmg mai phai tra dtra tren doanh s6 ban hoc s6 lucrng sin phim di tieu thu.

Giant gad hang Mn: la kboan giam trir cho ngutri mua do san phim, hang hoi kern, met phiT chit hay kh6ng dung quy cich theo quy djnh trong hqp dOng kinh te. Ben ban hang thuc hien ke toin giam gia hang bin theo nhQng nguyen tic sau:

Trtrong hqp trong h6a don GTGT ho3c h6a don ban hang di the hien khoin giam gii hang ban cho ngtrbi mua la khoan Om trim vao s6 lien ngutri mua phii thanh toin (gii ban phin anh tren hoi don la gii di Om) thi doanh nghiep (ben bin hang) khOng sir dung tai khoin nay, doanh thu bin hang phin anh theo gii di giim (doanh thu thuin).

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CONG TY CO PHAN KHOANG SAN BINH DINH Dia chi: 11 HO Huy Tdp. Thanh phi Quy Nhcm. Tinh Binh Dinh.

Chi phin arch cac khoan giam wir do viec chip thu$n giam gia sau khi di ban hang (da ghi nh$n doanh thu) va phat hinh hoa don (giam gia ngoai hat don) do hang ban kern, mat phim chit...

vO1 hdng bdn bl trd 191: de phin tnh gia tri caa s6 sin phAm, hang h6a bj khach hang tra lai do cic nguyen nhan: Vi phom cam kit, vi pham hap ddng kinh tA, hang bi kern, mat phAm chit, khong dung chung loci, quy cach.

13. Nguyen tdc ki todn girl yin hang bdn:

Gia von caa sin phAm, hang h6a, djch vy, bit dOng san dAu tu; gia thanh san xuAt cult san phAm xay lap (ddi vol doanh nghiep xay Ii) bin trong ky. Ngoai ra, gia v6n con phan anh cic chi phi lien quan din hoot dOng kinh doanh bat dOng san diu ttr nhu: Chi phi khiu hao; chi phi sira chaa; chi phi nghiep vu cho thug BDS dAu tu theo phuong thac cho thug hoot dOng (inking hap phat sinh khOng Ion); chi phi nhtrang bin, thanh 15, BDS d2u tu...

D6i yeti kinh doanh bit dOng sin, khi chua t$p hap ducc diy Qu ho so, chang t r ye cac khoan chi phi lien quan tryc tiEp Uri viec dAu tu, xiy dyng bit dOng san nhung di phat sinh doanh thu nhucmg bin bit dOng sin, duqc trich Intik mct phAn chi phi di tam tinh gia von hang ban. Khi tap hqp du h6 sa, chung tar hoc khi bit dQng san hoan thanh town bQ, thl phiti quyEt loan s6 chi phi di trich truac vio gia v6n hang bin. Phan chenh loch giaa s6 chi phi di trich truac cao han s6 chi phi thyc tE phat sinh dtrac dieu chinh giam gii v6n hang ban caa ky thyc hien quyEt toan. Viec trich truac chi phf di tam tinh gii v6n bit dOng san phai tuin thu theo cic nguyen tic sau:

11 1- - Chi duqc trich trinfrc vio gia vdn hang ban ddi voi cac khoan chi phi di c6 tron,g dy toari xly chrng nhung chua c6 hd so, tai lieu de nghiem thu kh6i Iuqng va phai thuyet minh chi tact vi 15, do, nOi dung chi phi trich try& cho timg hang myc Ong trinh trong

- Chi dtrac trich truck chi phi di tam tinh gii v6n hing ban cho phAn bit dOng sin di hoan thithh, ducrc xac djnh la di ban trong ky va Qu tieu chuAn ghi nh$n doanh thu.

- Sd chi phi trich truOc dtrqc tom tfnh va s6 chi phf thyc to phin sinh duqc ghi nh$n vao gib v6n

hang ban phi' dim bio tuong ang veri djnh mac gii von tinh theo tong chi phi du loan caa phAn hang h6a bit dQng san duqc xac dinh la di ban (ductc xic djnh theo dien tich).

Khoan dy phOng giam gii hang ton kho duqc tinh vao gia v6n hang ban tren co so s6 Itrang hang tOn kho vi phkn chenh lech gia gia trj thuAn co the thyc hien duqc nh6 hon gii g6c hing tOn kho. Khi xic djnh khoi lucrng hang tOn kho bj giam gii can phai trich 1$p dy phong, ki loan phai looi tn7 khdi luang hang tOn kho di ky dupe hap dQng tieu thy (cd gii tri thuAn c6 the thyc hien duqc khOng thAp han gii trj ghi s6) nhung chua chuyin giao cho khach hang neu co bing cluing chic chin ye viec khach hang se khong tar bb thyc hien hap (tang.

Khi ban sin phim, hang h6a kern thiet bj, phy tang thay the thl gia tri thiet bj, phy tang thay the duqc ghi nh$n vao gia von hang ban.

Ddi yeti phAn gib tri hang ton kho hao hyt, mat mat, ke loan phai tinh ngay vao gib v6n hang ban (sau khi tra di cac khoan bdi thuting, neu c6).

Doi vai chi phi nguyen vat lieu truc tiep tieu hao vuqt muc binh thulang, chi phf shin cOng, chi phi sin xuAt chung c6 djnh khOng phis bd vao gia tri san phim nh$p kho, ke loan phai mirth ngay vio gia von hang ban (sau khi tra di cic khoan bdi thtrang, niu c6) ke ca khi sin phim, hang h6a chua ductc xtc Binh la tieu thy.

Cic khoan thuE nhOp khAu, thuE tieu thy Q$c biet, thu4 bio ve m6i inking di tinh vao gia tri hang mua, neu khi xuAt ban hang h6a ma cic khoan thuE Q6 dtrac hoin loi thl ducc ghi giam gii v6n hang ban.

14. Nguyen dc ki todn chi phl gal chlnh: Chi phi hoot dOng tai chinh bao gOm cic khoin chi phi ho(ic cac khoin Id lien quan den cic hoot Ong diu tu tai chfnh, chi phi cho vay vi di vay v6n, chi phf g6p v6n lien doanh, lien kit, 16 chuyEn nhucing chung khoin ngan han, chi phi giao djch ban chang khoin; Dy phong giam gia chung khoin kinh doanh, dy phong tOn alit QAu tu vao dan vj khac, khoin 16 phat sinh khi ban ngoai 4, 18 tS, gii hdi doai...

KhOng Koch loan vao chi phi tai chfnh nhCmg nOi dung chi phi sau diy:

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CONG TY CO PHAN KHOANG SAN BINH D(NH Dia chi: 11 Ha Huy Tap, Thanh phi Quy Mm, rinh Binh Dinh

- Chi phi phuc vu cho viec san xuat sin pharn, cung cap djch vu;

- Chi phi bin hang;

- Chi phi quart ly doanh nghitp;

- Chi phf kinh doanh bit dOng san;

- Chi phi dau to xay dung co bin;

- Cac khoan chi phl dupc trang trai bang ngu6n kinh phi khric;

- Chi phi Mac.

Chi phi phat hanh trii phieu dupc phan b6 din ph6 hcm v6i kSr hurt trai phieu va duqc ghi nhan vao chi phi tai chinh neu viec phat hanh trai phieu cho muc dich sin xuat, kinh doanh thong thu mg.

Lai phai era ciut trai phieu chuyen d6i duac tinh vao chi phi tai chinh trong ky dupc xac djnh bang cach lay gia trj phan np g6c dau kjr cua trai phieu chuyen dbi nhan(x) vai Iaf suit cast trai phieu Wong N tren thi in:Ong nhung khding c6 quyen chuyin d6i thanh c6 phieu hoac lai suit di vay phi!, bitn tren thj truang tai thai diem phat hinh trai phiEu chuytn dal

Neu cb phiEu vu dai dupc phan loci la ncr phiti era, khoan cd tirc uu dai de vi ban chit la khoan lAi vay va phai &roc ghi nhan vao chi phi di chiral.

15. Nguyen tic ki todn chi phi bdn hang, chi phl qudn 1.)1doonh nghlep:

a. Nguyen tic ki todn chl phf bdn hang:

Cac chi phi %bur te phat sinh trong qua trinh ban san phim, hang hoa, cung cap djch vu, bao gam cac chi phi. chao hang, giOi thieu san pham,quang cio sin pham, hoa h6ng ban hang, chi phi bao harshsan pharn, hang hoa (trir hoot dung xiy lap), chi phi bao quan, &mg ghi, van chuyen,...

Cac khoan chi phi bin hang khOng dupc coi la chi phi tinh thug TNDN theo quy djnh cua Lu3t thuE nhung c6 day d6 h6a din chting ter va da hach toan dfing theo Che dO ke toan thi khOng dupc ghi giam chi phi kE loan ma chi ditu chinh trong quyet toan thug TNDN de lam tang s6 thui TNDN phai nQp.

Chi phi ban hang dupc ma chi fiat theo tang nQi dung chi phf nhu: Chi phl nhan vien, vat lieu, bao bi, dung cu, d6 dOng, khiu hao TSCD; djch vu mua ngoii, chi phi bang On khric.

b. Nguyen tic kE todn chl ph! qudn ly doanh ngh1fp:

Cac chi phi quart ly chung cua doanh nghitp g6m cac chi phi ve Wang nhln vien bQ phan (lan ljr doanh nghitp (Tien lucmg, tien cern& cac khoan phi) cap,...); Bac hiem xa hOi, y te, kinh phi cling down, bao hitm that nghiep cua nhan vien quan ly doanh nghiep; chi phi vat lieu van phong, cong cu lao dOng, khiu hao TSCD clUng cho quan ly doanh nghitp; nen thug dAt, thul mOn bai; khoan lap du phong phai thu kh6 doi; djch vu mua ngoii (Dien, nuOc, ditn thoai, fax, bao hiem tai sin, chit), n6...); chi phi bang titn khac (Titp khach, hOi nghj khach hang...).

Cac khoan chi phf quan ly doanh nghitp khOng &roc coi la chi phf tinh thui TNDN theo quy djnh caa Lust thug nhung c6 day du h6a den chUng tir va da hach tan dung theo Chi d¢ kE toan thl khOng dupc ghi giam chi phf ke toan ma chi dieu chinh trong quyet loan thuE TNDN de barn tang so thut TNDN phai nOp.

16. Nguyen Irk vd phtrang phdp ghl nkin chi ph( thul thu nhdp doanh nghllp hldn hdnh:

16.1 Thui TNDN hlton hdnh:

Thue thu nhap hitn hanh la khoan thug dupc tinh dua tren thu nhap tinh thut. Thu nhap tinh thug chenh Itch so vdri Iqi nhuan kE loan la do dieu chinh cac khoan chenh Itch tam thbi giCra thug va kE wan, cac chi phi kheing.dupc tn} cling nhu ditu chlnh cac khoan thu nhap khOng phai chju thue va cac khoan 16 dupc chuyen.

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CONG TY CO PHAN KIIOANG SAN BINH DINH Dia chi: 11 Na Huy Tap, 77:anh phd Quy Nhan. Tinh Binh Dinh

BAN THUYET MINH BAO CAO TAI CHiNH Nam 2017

DOW vj thth: VND

V. THONG TIN BO SUNG CHO CAC KHOAN MIX TRINH BAY THONG BANG CAN D4:51 ICE TOAN

I. TIEN VA CAC KHOAN THONG DU-ONG TIEN S4 cal nim S6 du aim • Tan mat 36.310.096 584.768.475 • Tan gill ngin tang 78.290.709.921 4.526.253.822 - Ngin hang TMCP DT & PT - CN.B1nh Djnh (VND) 4.677.484.475 1.074.401.441 - Ngin hang TMCP A Chau - CN.BInh Djnh (VND) 42.548.541 42.386.373 - Ngin hing NN & PTNT - CN.B1nh Djnh (V1v'13) 14.468.314 14.512.314 - Ngin hing TMCP A Chiu • CN.B1nh Dinh (# 807.73 USD) 18.311.239 18.335.471 • Ngin tang TMCP DT & PT - CN.Blnh Djnh (# 3,242,094.39 USD) 73.530.700.765 3.369.397.811 - Ngin hang NN & PTNT - CN.B1nh Djnh (# 317.66 USD) 7.196.587 7.220.412

........211 ...1 78.327.020.017 5.111.022.297 --r.'" nt i -.----... ONG T Y

2. PHAI THU MACH HANG SS etaii nim SS dlu nim 'gaiety ii#110 - Phil thu ngin hIn eda khieb hang 137.830.000 .4 VU IU V.

- XN Que han dien Khinh Hdi 137.830.000 HIM NI 1( nit n TOM

Cdng 137.830.000 111A NAM ------!. frith.2

3. TRA TRUCIC CHO NGt.rcri BAN Sto cu6i nim S6 tau aim ----:-....-.,..--- -

• Tri tru*c eho ngtrdi bin ngin hgn 437.348.000 30.000.000 - Doin dja chit 502 30.000.000 30.000.000 - C6ng ty TNHH Tu van Thue T.11 70.000.000 • Gang ty TNHH TEP 302.500.000 - ang ty CP X6v tan dlu to & SX PhOc San 34.848.000

ClIng 437.348.000 30.000.000

4. PHAI THU KHAC SS etai aim SS dlu aim

Gii ere Dv phdng Gil g6c Dir pitting a- Phiii thu ngin hgn khie 456.512.800 587.463.571 - Bio ham Mit nghiep 43.526.500 • Bac ham Y tf 110.333.176 - Bio ham Xi hdi 49.888.095 - Phii thu Qu9 ph6c IQi 456.512.800 383.715.800

b- Phil thu dil hgn Ithie 4.983.894.000 4.439.717.500 `Cdc khodn ky quy, ky csrpc ddi bon 4.983.894.000 4.439.717.500 - Ky quy m6i truang and 73 ha Phd Cat 438.000.000 438.000.000 - Ky guy mOi trutmg and ISO ha Phi) Cit 4.466.694.000 3.922.517.500 • Cong ty TM Vat Phuac (Dat coc thud kho) 79.200.000 79.200.000

CEng 5.440.406.800 5.027.181.071

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CONG TY CO PHAN KHOANG SAN BINH DINH Dja chi: 11 Na Huy Tap. Thanh pia Quy Nhan, Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TAI CHINH Nom 2017

5. HANG TON KHO

Dan vi VND s6 cu6i nAm S6 d u ntm

Gisi gOc Dv phOng Gig g6c Dy phOng - Nguyen lieu, vat lieu 5.394.649.362 2.254.202.350 - C8ng cy, dung cy 748.204.820 398.094.397

Thinh ph6m 40.780.907.880 112.585.927.822

C§ng 46.923.762.062 115.238.224.569

6. TANG, GIAM TA! SAN CO DINH HUD BINH

Klioin myc Nha cfra, vat ki6n trot

May Ink, t bl thief

Phuung tin v$n tai ,

truyen thin

Dyng cy quit' 1j, Tong CIIng

Nguyen gia S6 du' du nilm 42.054.384.488 142.421.945.718 20.185.490.669 855.112.606 205.516.933.481 - Mua trong ram 3.517.063.198 1.679.252.727 41.000.000 5.237.315.925 - Cai tao sua ch0a - Dau tu XDCB Ilan thinh - Chuy6n sang bAt Ong sin du tu • Thanh 19, nhuqng bin - Giam khic S6 dtr cat nam 42.054.384.488 145.939.008.916 21.864.743.396 896.112.606 210.754.249.406

!Gig trl hao mon 18y ki S6 du dau ram 22.341.466.918 94.031.945.983 14.605.493.619 800.204.748 131.779.111.268 - Khali hao trong nam 2.644.876.872 10.076.985.285 1.495.920.674 36.140.657 14.253.923.488 - Tang khic - Thanh 1S,, nhuqng bin - Giant khic S6 dm cu6i nAm 24.986.343.790 104.108.931.268 16.101.414.293 836.345.405 146.033.034.756 III. Gig trl con 18i 1. Tai ngiy diu nam 19.712.917.570 48.389.999.735 5.579.997.050 54.907.858 73.737.822.213 2. TO ngity cu6i ram 17.068.040.698 41.830.077.648 5.763.329.103 59.767.201 64.721.214.650

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LONG TY CO PHAN KHOANG SAN BINH DINH Dia chi: 11 Hd Huy Tdp, Thdnh pho Quy Nhcfn, Tinh Binh Djnh.

BAN THUYET MINH BAO CAO TAI CHINH Ndm 2017

7. CHI PHI TRA TRICOC S6 cu6i nim Dan vi tinh: VND

S6 dAu nim

• Chi phi tri fru& dii bin 25.941390.865 17.544.832.538 - C6ng cu, dung cu chua phin b6 1.023.843.200 122.207.000 - Phi clip quyin khai thic m6 11.430.891.000 11.745.531.000 - Chi phi tr6ng rUng and 73 ha Cit Thinh 555.250.089 234.682.000 - Tiin thue &it NMX 45 nim then hop d6ng thue dit 3.758.234.036 4.625.518.286

Phi back l8nh cua Ngin hang BIDV - CN Binh Djnh 99.040.740 126.051.852 - Phi sir dung tai lieu dia chAt 518.131.800 690.842.400 - Kinh phi xay dung co so hp tAng 8.556.000.000

C*ng 25.941.390.865 17.544.832.538

8. TAI SAN KHAC S6 cu6i nim S6 dAu nim • Tii sin ngAn hpn khic 2.353.778.274 1.467.022.256 - Thus GTGT dupc khAu try 2.353.778.274 1.467.022.256

Cbng 2.353.778.274 1.467.022.256

21

44

MIMI MINI MIN — NIB Nil SIMI =II MI VIII IMO IMO N— IMO MINI MI EMI ME

CONG TY CO PHAN KHOANG SAN BtNH DINH Dia chi: 11 1M Huy Tap. 77uinh phd Quy Nhan, Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TAI CHINN Nam 2017

9. VAY VA NQ TWA TAt CHIN!'

Vay dal hgn - Tin Mai dit nhi miy xi

SS cuti nine Troag aim SO din nim

Gii trI s6 Co khi alog tea a7

Ting Giim SS cb kha GiA trt

sing Ira my

4.597.681.889 4.597.681.889

4.597.681.889 4.597.681.889

1.177-294.539 1.177.294.539

5.774.976.428 5.774.976.428

5.774.976.428 5.774.976.428

C^n 4.597.681.8119 4.597.681.889 1.177.294.539 5.774.976.428 5.774.976.428

10. PHA1 TRA NGlf1Y1 RAN SS cuti aim SS ilia aim

SS e6 {chi Gil tri

fling tri S6 c6 kbi

Gil Id sting bri aq

• Phii tri nguiri bin ngin ham 1.118.830.565 1.118.830.565 477.729.332 477.729.332 - C8ng ty TNIIII TM & DV Gia Long (than di) 355.781.818 355.781.818 - TiCn bao Mara (Cita hang NguyZn Thi Chi Mai) 26.380.000 26.380.000 - Hi.eu may Vift I lily 466.000.000 466.000.000 - Cong ty TNIIII Kieu Anh 41.672.727 41.672.727 - Cong ty TNHH Xuin Phuang 14.208.000 14.208.000 - Nguyi-n Th1 Minh IliCn mua gas binh) 34 100.000 34.100.000 30 690.000 30.690.000

Cong ty 1N11/1 SX vi TM Vu Anh 180.688.020 180.688.020 258.995.160 258.995.160 - ang ty TNHH Tu Van Dal Ly Thus 150.000.000 150.000.000 - Cong ty TNHH Van Tii Bich Via' 12.008.272 12.008.272 - HTX van tai co gieri 19/5 Dian van chuyen) 26.035.900 26.035.900

C(ing, 1.118.830.565 1.118.830.565 477.729.332 477.729332

11. NOUN MUA TRA TIEN TRUOC S6 eu6i aim S6 du aim • Ngtrari mus Ina tied trir6c ngin hen 2.000.000.000 6.094301.800 - DNTN Thuoug mai & DOI vu Gia Long 2.000.000.000 - Qinzhou Dewei Trade Company LTD (# 267,420.00 USD) 6.094.501.800

Ciinz 2.000.000.000 6.094.501.800

MN GM DM MN 1111. MN NM OM INS 11111 INS NMI Mil 11111 MN INN 11111 11111 ION

CONG TY CO PHAN KHOANG SAN BINH DINH Dia chi: 11 Ha Huy TO, Minh phd Quy NhoW Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TAI CHINH Nam 2017

12. THUS VA CAC KHOAN PHA1 THU, 0611 nim S6 phit sinh trong aim Cutai nim PHA! NQP NIIA NUOC

Phil thy Phii nap 56 phil n§p trong aim

S6 di Dior nbp trong aim

Phil thu Phil nap

I. Thue 1.395.807396 3.674.401.752 38.218355.588 35.759.667.281 1.752.142.944 6.489.425.607 - Thue Gii tri gia tang diu ra 5.776.436.369 5.776.436.369 - Thue GTGT hang nh$p khAu 64.099.250 64.099.250 - Thue atilt khiu 17.393.929.865 17.393.929.865 - Thue nh$p khlu 20.591.175 20.591.175 - Thue thu nh$p doanh nghiep 1.331.206.721 2.787.370.937 3.142.674.400 1.686.510.184 - Thue thu nhip ci Whin 64.600.675 325.575.580 326.607.665 65.632.760 - Thue (Ai nguyen 3.674.401.752 11.735.527.410 8.920.503.555 6.489.425.607 - Tien thue dAt 110.126.861 110.126.861 - Thus dit phi king nghiep 1.698.141 1.698.141 - Thue Man bii 3.000.000 3.000.000

II. Cic khoia phii (ha khic 113.955.613 1389.658.500 1.436.356.200 67.257.913 - Phi dip quyin khai thic khoing sin - Phi nuoc thai cang nghiep 1.500.000 1.500.000 - Phi bio mOi truerng 113.955.613 1.388.158.500 1.434.856.200 67/57.913

Cang 1395.807396 3.788357365 39.608.014.088 37.196.023.481 1.752.142.944 6.556.683.520

Quyet loon thud tier Cling ty sF chju syr kiim Ira coo co quan thud. Do vier Op dung hied vet air quy dinh vE thud ddi v6i nhick fool giaa dick kit& Whoa co the thaw gaol

thick rhea nhidu coch khcic nhau, sd thud &roc trinh bay tren Boa cello tai chinh co the bj shay ddi then quydt djnh aro ca quan thud

23

46

CONG TY CO PHAN KHOANG SAN BINH DINH Dia chi: 11 Ha Huy Tap, Thanh pha Quy Nhon, Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TAI CHiNH Nam 2017

13. PHAI TRA Ncutri LAO DQNG - Luang phai tra cling nhan vien

S6 cu6l nim S6 diu tam 2.637.986.741 1.713.144.152

ging 2.637.986.741 1.713.144.152

14. CHI PHI PHAI TRA S6 cu6i nam S6 diu nim • Chi phi phil tri ngin hart 14.777.203.339 1.727.106.000 - Phi sir dung tAi lieu dja chit 1.727.106.000 • Cong ty TNHH to yin thus T.H 150.000.000 - Cong ty TNHH DV to yin TC & Kimloan phia Nam (AASCS) 35.000.000 - Tien thue dat cila 69,1 ha (md 150 ha) 3.513.203.339 • Kinh phi xay dung ca str hs tang (md 150 ha) 11.056.000.000

Tha lao HDQT& BKS; thu ky Cling ty thing 12/2017 23.000.000

Cbng 14.777.203.339 1.727.106.000

15. PHAI TRA KHAC S6 cu6i nim S6 diu nim • Phil tri °gin ban khic 1.886.281.564 6.998.204.439 - Kinh phi Cong doin 1.140.477.929 1.520.744.769 - Bao him XA hOi 183.536.325 • Bao hiem Y t6 31.463.370 - Bao hiem nit nghiep 10.487.790 • Phan Huy Hoang 188.481.040 66.538.660 - T(un thu thu6 thu nh6p ca nhan 295.246.760 281.971.030 • Thu6 thu nhap ca nhan ngutri ngoai ding ty 2.637.400 2.077.400 - C6 dong Quach Xieu An 750.000 750.000 • Qu, tra c6 tirc 11.981.500 5.083.913.580 - C6 [tic 10% nam 2011 ctia cb d6ng Iuu ky sin chimg khoan SME 1.949.000 1.949.000 - Khac 19.270.450 40.260.000

Cbng 1.886.281.564 6.998.204.439

16. QUY KHEN THUONG, PH OC WI, BAN DIEU HANH S6 cu61 ram S6 diu nim - Qu, khen thudng 1.103.328 1.745.345.328 - Qu9 thudng Ban quan IY, dieu hanh Ong ty 3.000

Cbng 1.103.328 1.745.348.328

24

47

Inn NMI INSMI SIN Mil NM — OM IMO — INS UN nil BIS 111111 INN NO EN

CoNG TY Co PHAN KHOANG SAN BINH DINH

Dia chi: 11 na Huy TO. Thank pha Qtry Nhan. Tinh BIM Dinh

BAN TIIUYET MINH BAO CAO TAI CHINN Ndni 2017

17. VON C11(1 So lieb

a/ Bing dcti chieu blew d(Iag cis von chi sir hero

Cie kiwis neer disk vb. chi se Una

Yius die hr

cis chi sir bass

Thjag dw

vlms c4 phlo Quf dius

lv phis tries .s Cbcfah Itch

ty gia

Lyi

saw that alwaja t chars phis

pbti

Tang grog

A I 2 3 4 5 6

SO dor dim aim trwirc 123.926300.000 19.391.000.000 34.129.645274 18.270.631.964 195.717377.13E

- Ting v6n yang nim trvbc

- Lii trong nam truirc 9.235.771.658 9.235.771.658

- Ting Ichric 2.071.300.964 2.071.300.964 - Guam vcfm trong nim truck

- 12 trong nim try&

- Gam 'auk 15.792.105.964 15.792.105.964

SA du diu nim nay 123.926..300.000 19.391.000.000 36.200.946.838 - 11.714.297.658 191.232344.4%

- Ting mtwo trong ram nay

- Lii trong ram nay 9.678.091.170 9.678.091.170 - Tang Ichic 1.385.366.658 1.385.366.658 - Giirn vo'n trong trim nay

- 11 trong aim nay

- Clam Usk (•) 9.836.879.658 9.836.879.658

SO dw curti wise way 123.926300.000 19391.000.000 37.5863134% - 11.555.509.170 192.459.122.666

Gill chic:

() Giam khdc ctia Ipl ithuan say thy( chya piton ph4i thn7c irkh the° Nghi quyit ONDCD thwartg niin nant 2017 sa 07/NQ-DI1DCD-BMC ngdy 22/04/2017 Sti tan (VND)

- Trich c4 tirc nant 2016

- Qtr9 khen tlarantg pinic kri nano 20/6

- Munn ban lam hat& *dm 2016

- Qtn7 eau lu phiftt Iran man 2016

Ging

f :i.fi 42' t -1' `). z." • Act...-. , A.

48

7.433.378 000

923 577.000

92 358000

I. 385.366 658

9.836.179.658

;ta i —

CONG TY CO PHAN KHOANG SAN BINH DINH Dia chi: 11 Ha Huy Tcfp, Thanh phs Quy Nhan. Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TAI CHiNH NOrn 2017

b/ Chi tilt v6n dAu to chi sd hOu TY If Sd cu6I nim S6 diu nim V6n cia Cling ty me 0%

• V6n g6p cia aitucmg khic 100% 123.926.300.000 123.926.300.000 C§ng 100% 123.926.300.000 12.3.926.300.000

Cic glao dich vl v6n vfri cic chi sir htht vi phin ph6i a tin, chili 191 obtain Nim nay Nim trtr6c

- Von dJu tir cria chii sd Ulu

+ V6n gap diu aim 123.926.300.000 123.926.300.000 + Vdn Op tang trong nim

+ Vdn g6p giim trong nim

+ V6n g6p cu6I nim 12.3.926.300.000 123.926.300.000 • C6 tire 191 nhuan 00 chla 11.213.588.990 11.392.630.000

cl/ Cd philu S6 cu6i nim Sd diu nim

-Sd c6 phidu ding ky ph:51111mb 12.392.630 12.392.630 - Sd luvng c6 phitu bin ra Ong cluing 12.392.630 12.392.630

+ Cd phidu ph6 thong 12.392.630 12.392.630

C6 phitu uu dii

- Sd lutyng c6 phliu dirge mua

+ C8 phitu phd th6ng

+ C8 phitu uu dii

- S6 Itnyng c6 pilau dang ltru hinh 12.392.630 12.392.630

+ C6 phi6u ph6 thong 12.392.630 12.392.630

+ C6 phidu uu dii

• MN% gii c8 phieu dang luu hinh: 10.000 d/CP

e/ Cic qu9 cis doanh nghlfp 37.586.313.496 36.200.946.838

- Qu9 Diu to vi phis trien 37.586.313.496 36.200.946.838

18. CAC KHOAN MIX NGOA1 BANG CAN Del Kt TOAN • Ngoal loaf S6 cu6i aim S6 diu nim • USD 3.243,219.78 149,426.35

Cbng 3,243,219.78 149,426.35

VI. THONG TIN BO SUNG CHO CAC KHOAN MVC TRINH BAY TRONG BAO CAO KO' QUA HOST DOG KINH DOANH

1. TONG DOANH THU BAN HANG VA CUNG CAP INCH VU Nim nay Nim Mere

- Doanh thu bin hang 217.379.891.171 109.801.335.798

Cljog 217.379.891.171 109.801.335.798

1]

26

49

CONG TY CO PHAN KHOANG SAN BINH DINH Dia chi: 11 Ha Huy Tap. Thanh ph6 Qtly Nhon, Tinh Binh Djnh.

BAN THUYET MINH BAO CAO TAI CHINH Ndm 2017

2. DOANH THU THUAN lit BAN HANG VA CUNG CAP DICH VI1 Nam nay Nam trtr6c • Doanh thu than ban hang 217.379.891.171 109.801.335.798

C9ng 217.379.891.171 109.801.335.798 41ND

3. GIA VON HANG BAN

Nam nay

Nim trtr6c

Gia von ctla think phim di ban

185.293.153.115

90.331.892.767

COng

185.293.153.115 90.331.892.767

4. DOANH THU HOAT DOG TAI CHiNH

Nim nay Nim trtr6c

- Lai titn giri, tin cho vay 6.293.326 14.752.210 • Lii chenh Itch tj, gia di thuc hien 364.914.925 166.736.767

- Lii chenh Itch tj, gii h6i doai chua thuc hien 92.382.317

CEng 371.208.251 273.871.294

5. CHI PHI TA1 CHiNH Nim nay Nim trtruftc

- Lai tien vay 2.743.599 8.673.318

- Lb do chenh Itch tj, gia di thuc hien 34.068.768 156.614.890 • La chenh tech tj, gii h6i doai chua thuc hien 70.354.280 276.098.256

COng 107.166.647 441.386.464

6. THU NHAP KHAC

- Tharthlj, tai sin c6 djnh

- Thu nh6p khic

COng

7. CHI PHI KHAC • Tien chit n9p - Phat VPHC thu& TNCN

• Chi phi kluic

8. CHI PHI BAN HANG VA CHI PHI QUAN LY DOANH NGHltP

a) Cic khoin chi phi bin hang phi! slnh trong kj,

- Chi phi kh6u hao TSCD

Djch vu mua ngoii

- Cic khan chi phi bin hang

C8na

Nim nay Nam try&

140.000.000

5.454.545 3.869.677.000

5.454.545 4.009.677.000

Nim nay Nam trtr6c 304.067.378

917.381 4.416.528

4.416.528 304.984.759

Nam nay Mm trtr6c

6.916.089.490 4.032.538.555

6.916.089.490 4.032.538.555

27

50

CONG TY CO PHAN KNOANG SAN BINH DINH Dia chi: 11 Ha Huy Tap, Minh pluS Cho, Nhcrn. Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TAI CHINH ,Vain 2017

b) Cic khoin chl phi quail ly doanh nghifp phit sinh trong ky Nim nay Nim tru&c • Chi phi nh8n vin quan Iy 2.989.127.034 2.694.423.121 - Chi phi d6 dung van phong 41.403.046 26.619.000 - Chi phi khlu hao TSCD quart ly 48.646.757 58.790.092 - Thus vi If phi 7.169.523.191 2.313.254.931

- Djch vu mua ngoii 1.816.181.698 1.874.775.385

- Cic Ichoin chi phi QLDN khac 597.478.943 333.812.000

Cpng 12.662.360.669 7.301.674.529

9. CHI PHI SAN XUAT, K1NH DOANH THEO YEU TO N8m nay Nim truirc

- Chi phl nguyen lieu, vat lieu 53.781.136.609 65.012.175.868 - Chi phf shin cling

- Chi phi khiu hao TSCD

11.479.362.301

14.253.923.488

12.358.316.153

11.300.464.768

-----...........:—_--, •,ot 1 /25,7 ...-----; ONG TY

- Chi phi djch vu mua ngoii 28.638.558.198 35.122.218.461 "illillal iv') TU V.

- Chi phi bang titn khic 422.918.000 351.862.000 4„,ittu

Ceng 108.575.898.596 124.145.037.250 sips TOM

HIA KAM , 10. CHI PHI THUS THU NHAP DOANH NGH1$P meN HANH Nam nay_ Nim trir6c t.p

- Chi phi thus TNDN tinh tren thu nhap chju thus hien hinh 2.787.370.937 2.436.635.360

........S121... 2.787.370.937 2.436.635.360

11. LAI CO BAN TREN CO PliltU Mini nay Nam trutfrc - Lqi nhufm kit town sau thus TNDN 9.678.091,170 9.235.771.658

LCi nhu3n phin b6 cho c6 d6ng s6 h0u c6 phitu ph6 thong 9.678.091.170 9.235.771.658 - C6 phitu ph6 th6ng clang luu birth birth quart trong ky 12.392.630 12.392.630 Lil co. ban tan cd phisu 781 745

12. CHI PHI CCIA 1101 DONC QUAN TRI VA BAN KAM SOAT - Thu lao dut H6i d6ng quail tri vi Ban kiem soar

CQng

Nim nay Nam Marc

339.000.000 414.000.000

339.000.000 414.000.000

28

51

Nguyen Thi Tuyet Minh Huknh Ngpc Bich

29

Ngtrai 16p bitu (K5/, hp ten)

Ks toin trui•ng (1“,, hp ten)

Ttovei'l

Lap, ngay 18 thong 01 ndra 2018 Giim d6c

ding diu)

CONG TY CO PHAN KHOANG SAN BINH DINH Dia chi: 11 Ha Huy Tap, Thanh phd Quy Nhan, Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TAI CHiNH Nan, 2017

13. THUE TNDN PHAI NQP VA 141 NHL/AN SAU THUE TRONG KY

+ Thug 191 nhuin tru&c thug` - T6ng Ipi nhuin chju chub 20% - TOng Ipi nhuin chju thus 22% (Lpi nhuin ram 2015)

+ Cic khoin dieu chinh tang - Khoin dieu chinh tang chju thus 20% - Khoin diSu chinh tang chju thus 22%

Nam nay Nam trirem

12.465.462.107 12.465.462.107

2.614.585.943 2.614.585.943

11.672.407.018 10.836.387.536

836.019.482 703.422.750 703.422.750

+ Cic kboan dila chinh giim 213.802.886 + T6ng thu nhlip chju thus 14.866.245.164 12.375.829.768

- Tang thu nhip chju thus 20% 14.866.245.164 11.539.810.286 - Tong thu nhip chju thus 22% 836.019.482

+Thus TNDN phi! n6p tam nay 2.973.249.032 2.491.886.343 - Thui TNDN nom nay chju thus 20% 2.973.249.032 2.307.962.057 - Thud TNDN nom nay chill thus 22% 183.924.286 N •

+ Thut TNDN duvc man, glam 185.878.095 55.250.983 + Thus TNDN can Oil n6p 2.787.370.937 2.436.635.360 rr + Lqi nhu6n sau thus TNDN 9.678.091.170 9.235.771.658

V1L NHONG THONG TIN BO SUNG

1- Giao djch giaa tic ben Hen quan:Itheing phis sinh

2- vi bio cio bQ phIln:

- Ye link vtir kinh doanh: COng ty hoot dOng tong lInh Arc khai thic va chi bin khoing sin va chi c6 mit hang chi yau la cic loci quing

khoang sin titan, hoot dOng sin xult ctla cong ty la mOt quy trinh Mop kin to khiu khai thic din khau sin xuAt ra

thinh phlm tieu thu.

- Ye khu Aro

Hoat gong sin xuit ctia Cang ty nam trong pham vi mOt t1nh.

3- Bio cio vi Cling cv tel chinh: Tuth hinh sir dung cling cu tii chinh phii sinh tai doanh nghiep:

- Ye hap dcjng ky han: Khong ph& sinh

4- S6 lieu so sinh

SO du du nam ten Bio cio tai chinh nilm 2017 ket thuc ngay 31 thing 12 nom 2017 la s6 du cu6i nom tren Bao cio tai chinh nom 2016 da dupc kiim loin NM cong ty TNHH Djch vu Ttr van Tai chfnh KE loin va Kism loin Phia Nam (AASCS).

Jj

52

CONG TY CO PHAN ICHOANG SAN BINH DINH NGUIJI DAI DIEN THEO PHAP LUAT

53