1111)C Ll)C 000

Trang.

j. BAO CAO CI:IA BAN GIAM DOC 01-02

BAO CAO KIEM TOAN DOC LAP 03

BANG CAN DOI KE TOAN 04-07

BAO CAO KET QUA HOAT DONG KINH DOANH

08

BAO CAO LUU CHUYEN TIEN Te

09-10

BAN THUYET MINH BAO CAO TAI CHINH

11-31

Ii

ONG TV TNHH NHA NU'OC MOT THANH VIEN LAM NGHIEP TIEN PHONG

BAD CAO CIJA BAN GIAM DOC Cho n6m tOlchInh ket /kik ;Thy 31 thOng 12 nam 2017

Ban Glans elac (rein n.bng ninh bcio cao ;thy ding vOi cthc Bcio coo I01 chinh dä chew? kiani Wen cho 176171 Lai

chinh kat thOc nay 31 :hang 12 nom 2017.

1. Thong tin chung v Ging ty:

Thanh lap:

Gang ty TNHH Nha nuat Met thanh vien Lam nghiep Tian Phong &rat thanh lap theo Quyat dinh sa 3726/QD-UBND cUa Oy Ban Nhan dan tinh Thira Thi'en Hue va Gidy chfrng nhan dang k9 kinh doanh

3300100201 clang Icy lan dau ,ngay 07 thang 12 nam 2005,, thing k9 thay dal lAn thir at (04) ngay 18 thang 12

niim 2015 do Ser Ka Hoach Dau at Tinh Thera Thien Hue cap.

Hinh thtic sir hair van: Ceing ty trach nhiern hau hn Nha mot mat thanh vien

Hot dOng kinh doanh cüa Cong ty: - Trng ring va cham s6c :ling. Chi tiat: Tr6ng rerng kinh ta; - Ban ban :tang, lam san, nguyen lieu (trir g6, tie, nira) va deng vat song. Chi tiat: Mua ban lam san;

- Moat demg dich vy lam nghiep. Chi tiet: Kinh doanh gi6ng cay lam nghiep;

- San xuat san pham khac tir g6, san xuat san phfim tir tie, nera, rain ra va vat lieu tat ben. Chi ti 'at Cha bien

lam sail; - Khai tit lam san lchac tir g6. Chi tiat: Khai thac lam sin; - Haat clang dich vi [rang trot. Chi hat: Dich vv nOng lain;

Nhan va cham sac cay giong tieing nghiep; - Tr6ng cay gia vi, cay dugc lieu.‘ Chi tiet: Trong cay duac lieu;

- rats, dau va cac loai va trang hoa, cay canh. Chi fiat tr6ng hoa, cay canh;

TrOng Gay hang nam khic.

Try sfr chinh: Than Ctr Chanh, Xã Thew Bing, Thi xã Huang Thily, Tinh Thira Thien Hua

nth ItInh tai chinh va kat qui hoat Ong:

Tinh hinh tai chinh va kat qua hoat clang trong nam ciaa Cong ty dugc trinh bay trong cac bac) cao tai chinh

dinh kern.

Thanh vien Ban Giam d6c va loan trutng:

Thanh vi'en Ban Clam (lac va Ka than truerng trong nam va den ngay jap bao cao tai chinh gem co:

Ban Clam d6c va Kd toil] &vein

Ong Ton That Ai Tin ChQ tich (B6 nhiem ngay 01/08/2017)

Ong Phan The San Gam ciac (B6 nhi'em ngay 01/09/2017)

Bh Le Thj Thanh Binh Ka Man truemg (136 nhiem ngay 01/01/2017)

Ngtrai di dien theo phop Iut cüa Cong ty trong ninu vit 1On ngay 'Op boo cat) tai chin!' niur sau:

Ong Tan That Ai Tin Cita tich

Kiam toan dec lap

Chi nhanh Cong ty TNHH Ki6m man va Dich vv Tin hoc Tp. HCM ("A1SC") tai Da Nang duce chi dinh la kiem toan 'ien cho nam tai chinh kat thik ngay 31 thing 12 nam 2017.

ci0

Trang

CONG TV TNI-111 NIIA NU;OC 61QT THANB 'WEN LAM NG111E1' TIEN PliONG

BAO CAO CiJA BAN GIAM DOC Cho nom 161 chin!' kg, Mac ngthy 31 :hang 12 nelm 2017

S. Cam ket cila Ban Clam die

Ban Giam de chiu trach nhiem lap cac bao cao tai chinh the hien trung thgc va hop 19 filth hinh tai chinh elm

COng ty toi,ngay 31 thang 12 nam 2017, ket qua hoot (tang kinh doanh va cac Wang ltru chuyen tin te n5m

tai chinh ket thrac cling ngiy. Trong viec soon lap cac big) cao tai chinh nay, Ban Gam doe d5 xem xet va man

thit cac van de sau day: - Chgn km cac chinh sach ke loan thich hop va áp (long met each nhat quan;

- Thgc hien cac xet doan va &cc tinh met each hop 19 va than trgng; - Bao cao tat chinh dugc lap ten ca sO hoot (tang lien tyc, trim tnremg hop }thong the gia dinh rang C8ng

ty se ti8p tgc hoot &Mg lien lye.

Ban Giam doc chiu trach nhiem dam Joao rang cac se sach ke loan thich hop da &roc thiet lap va.duy tri de the

hien tinh hinh tai chinh elm Cong ty vgi de chinh xac hgp 19 tai mei theri diem ye lam ea ser de soan lap cic bao cao tai chinh phn hop voi che de ke Man (Mot nOu 0 Thuyet mirth cho cac Bao cao tai chinh. Ban Clam doe cling chiu trach nhiem doi ve6 viec bac v cac tai sin dm Ding ty N/A thgc hien cac bin phap hgp 19 de

phong ngere va ph& hien cac hanh vi gian lan va cac vi pham khac.

6. Xac nhan

Theo 9 kien elm Ban Giam dac, chUng toi xac nhon ring cac Bao cao tai chinh bao gain Bang can &Si ke toan tai ngay 31 thang 12 nam 2017, Bao cao ket qua hoot Ong kinh doanh, Bat) cao km chuyen lien t va cac Thuyet mirth dinh kern dugc soon thao dã the hien quan diem trung thgc va hop 19 lie tinh hinh tai ,chinh ding

nhu ket qua hoot Ong kinh doanh va cac luOng km chuyen tien elm C6ng ty cho n5m tai chinh ket thiic ngay

31 Mang 12 nam 2017. BA° cao tai chinh cna Cong ty dugc lap phii hgp yeti chuan mire va he th 'Ong ke loan Viet Nam.

a Thien Hue', ngthy 06 thong 03 ?tom 2018

Ban CiAm thic

(,?tilliCH lIHIc CON

I - tat litIOCII * \ - 1,M\ v., ,b, NG

. .kk•-.4....,r:rzak'y '?; , -T-tin int Ai Tin

Chtii tich Cong ty

Trang 2

CONG TY TNHH KS TOME & DI VI) TIN HOC TP.HCM

AuSthg & i orts itic Sent eso rtis-sT ty United

arce: 389/i, fi3rt.n. Mat - PltnUfamg 41- Coutfrni 3. Math ph5 R6 Chi theEnh

let (84.81) 3832 8964 (18 Fat (84.8) 3834 2957

Erna!): cilseig. ii--CCITLVIN Webdte: vArn-Lcirc.coni.vn

A ark

At4FA Ara

IAP1461cITC 86:C1217173-R/A ISDN-DN

RAO CAO KIEM TOAN DOC LAP

Cl-It) TICH CONG TV VA BAN GIAM DOC

CONG TV NI-IA NY& MOT THANH VIEN LAM NGHEEP TIEN PHONE

Ch(ing 161 da kiem toan bao coo tai chinh kern theo cfia Cong ty TNEH Nhñ Nirerc Mt Thanli Vien Lam

Ngbiep Tien Phong(goi tAt la "Cong ty"), dirge lap riga), 06 thang 03 nam 2018, tit trang 04 den trang 31, bao

Om Bang can dei ke loan tai ngay 31 thang 12 narn 2017, Bao cao kat qua lioat Ong kinh doanh, Bao cao luu

chuyan ilén t cho nam tai chinh kat thim ding nay va Ban thuyet minh bao cao tai chink

Trach nhiem dm Ban Giant dew

Ban Giam dec Cong ty chit' trach nhiem vex,* lap va trinh bay trung Owe va hop 19 bao cao tai chinh cüa Cong

ty theo chuan mirc lie ton,. elle' dek toan doanh lighiep Viet Nam va cac quy dinh phaply có lien quan den viec

lap vh trinli bay bao cao tai chin!) va chiu trach nhiern ve kiam soat nOi be ma Ban Clam doe xic dint] la can thiet

de darn ha° elm viec la'p va hint, bay bao cao tai chinh khOng c6 sal set trong you do gian lan hoc &tam Ian.

Traci] nhielm cii a Ki'em toan vien

Trach nhieni cüa chung tOi la din ra 9 kin ye bao cao tai chinh dira trail kat qua dm cuOc kiem toan. Chung tOi da tien hanh kiem man theo cac chuan mirc kiem man Viet Nam. Cie chuan mac nay yeu cau chfing tOi tuan Hifi

chuan mrc va cac quy dint' \fa do dire Tighe nghiep, lap ke hoach va thirc hien cuOc kiem Man de dal dirge sir dam

bao hop 19 ve viec 1iu bao cao tai chinh elm Cling ty c6 cOn sal sot trong yeti hay khong.

COng viec kiem loan bao gam thirc hien cac tilt) ttic nhain thu thap cac bang chUng kiam loan ye các s6 lieu va

thuyth. minh tren bao cao till chink Cac 016 tçtc kiain loan dirge bra chon dim tren xet doin cfia kiem toan vien,

bao gem danh gia nil ra c6 sal set trong yen trang bao cao tai chinh do gian Ian lioac nhamIAn. Khi Owe hien

danh gia cac nil ro nay, kiem man vien da xem xet kiem scat nei be dm Cong ty lien quail den viec lap va ,trinh

bay bao cáo tai chinh trung time, hop 19 nham thiet k'a cac Hui tue kiem toan phi) hip vol tinh 1111111 thirc le, tuy

nhiOn kliong nharn mfic dich dim ra 9 kian va hieu qua cfia kiem soat nei be. cua Cong by. tang viec kiem Man

Cling bao gem dánh gia filth thich hgp elm cac chinh sach ke toan dirge Ap dung va tinh hop 19 dm cac the tinh ke

toan cfia Bail Clam doc cling nhir danh giá viec trinh bay tang the bao cao tai chink

Ching tOi till Mtn rang cac bang chUng kiem loan ma chfing tOi da thu thap dirge la day dO va thich hop lam ca

ser oho 9 kien kiem ton]) elm chilingtoi.

)? hien cfia Kiem loan vien

Theo 9 kien cfia clifing tOi, bao cao tai chinh da phin anh trung dmrc va hop 19, trail cac khia cailli trong yeti tinh

hinh tai chinh dm Cling ty TN1TH Nita Nutt Wit Thanh ViEn Lam Ngliiep Tien Thong tai ngay 31 thang 12

mini 2017, oiling nhir kat qua hoat,deng kinh doanh va tinli hinh luu chuyen tien cho nam tai chinh kat link ding

ngay, phO vOi Imre ke loan, cheakerhaaadoankfighiep yiet Nanuya cac, quy dinh Op 19 co lien

quail den viec lap va trinh bay bao cao tai

i BiK BAN SM DUNG VOL BAN CHINH

zgaii 12 (hang 03 !thin 201P Chang .... -SOBS

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tranch in Darervx 353 It Thong St. Ctinh Gan Virsal.Thanh Reteesentative

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CONG TV TNIIH NBA NUIfIC MOT THAN!! WEN LAM NGHIEP TIEN PHONG Milt] se; B 01 - UN

BANG CAN DO! ICE, TOAN

Thi ngay 3/ thong 12 nein? 2017 Don 11 rink Thing Vi0 Nam

TAI SAN Thuvet

Ma so minh

31/12/2017 01/01/2017

A. TAI SAN NGAN HAN 100 35.195.485.120 29.551.921.757

I. Tian vã các khoan tublig throng flan 110 V.1 2.523.780.016 799.395.753

1. Tiên 111 523.780.016 799.395.753

2. Cac khoan Prong ducmg tin 112 2.000.000.000

11. Cac Ichoan du hr tai chinh ngan han 120

1. Ching khoan kinh doanh 121

2. Dv phona giam gia chimg khoan kinh doanh 122

3. DAL} ft/11Am gitr Clan ngay dao han 123

III. Cac khan phãi thu ng.An hum 130 129.059.500 9.000.000

1. Phai thu ngan han dia khach hang 131 Vat2 129.059.500 9.000.000

2. Tra truck cho ngutri ban ngan han 132

3. Phai thu nai ba ngan han 133

4. Phai thu theo tiEn da kE hoach hop clang xay

dvng 134

5. Phai thu va cho vay ngAn han 135

6. Phai thu ngAn han khac 136

7. Dv phong phai thu ligAn han MI6 den 137

8. Tai sari thiEu oho xis 19 139

IV. Hang tan kho 140 V.3 32.408.113.440 28.658.993.840

1. Hang ton kho 141 32.408.113.440 28.658.993.840 .

2. Dv- phong giam gia hang tan kho 149

V. Tai %in ng.dri lip khac 150 134.532,164 84.532.164

1. Chi phi tra twat ngan han 151

2. Thua GTGT &roc khAu nil- 152 84.532.164 84.532.164

3. Thue va cc khoin Mint }Alai thu Nha nude.° 153 V.10 50.000.000

4. Giao dich mua ban lai trai phiEu Chinh pha 154

5. Tai san ngan Ilan khac 155

I .

Ben they'd( ninth bcio cao tài chinh là phen khong the tech rei caa bee cdo nay. Trang 4

CONG TV TNI11-1 NBA NUOC MOT THAND WEN LAM NG11413 TIEN PHONG lu sr; B 01 - UN

- BANG CAN DOT KE TOAN

Tai 770.11 31 thong 12 17(11112017 D077 Iji tinh: Dthig Viet Nam

TAT SAN

A Thuytt

MA so ' rninh

31/12/2017 01/01/2017

B. TAI SAN DA1 HAN 200 8.912.811.052 9.080.037.385

I. Cac khoan phai thu dñi hart 210

1. Rai thu dai han cfta khach hang 211

2. Tra trade cho nguti ban dai han 212

3. V6n kinh doanh a don vi trtrc thu6c 213

4. Phai thu n6i b6 dai han 214

5. PHI thu ve cho vay dai han 215

6. Phai thu dai ban khac 216

7. Dkr phong phai thu dai ban kilo del 219

11. Tai sari c dinh 220 8.473.911.216 8.216.399.564

1. Tai san c6 dinh Mu hinh 221 V.5 8.439.921.216 8.175.611.564

- Nguyen gici 222 12.558.264.493 11.349.967.247

- Gia fri 1700 771677 lupki 223 (4.118.343.277) (3.174.355.683)

2. Tai san c6 dinh thue tai chinh 224

- Nguyen gia 225

- GM Fri hao mon 1197 Ice 226

3. Tai san c6 dinh vo hinh 227 V.6 33.990.000 40.788.000

- Nguyen gici 228 67.980.000 67.980.000

- Cia Fri hao mon luy- kg 229 (33.990.000)• (27.192.000)

III. Bat dang salt dau ttr 230

- Nguyen gia 231

- Già tri hao m6n luS) kE 232

IV. Tai slut do dang dai h?" 240 V.4 628.210.700

1. Chi phi san xuat, kinh doanh der dang dai han 241

2. Chi phi xay dvng ca ban da dang 242 628.210.700

V. Cac khan dau tn tai chinh dai ban 250

1. Dau rn vac) ding ty con 251

2. Dati Its vao cOng ty lien doanh, lien ket 252

3. DAL] tu gem von vno don vi khic 253

4. Dv pheng clan tu tai chinh dbi han 254

5. Dau ttr 116 gift den ngay dao ham 255

VI. Tai sfin dai han Idtac 260 438.899.836 235.427.121

1. Chi phi tra truot dal han 261 V.7 438.899.836 235.427.121

2. Tai sari thue thu nhap hoan Jai 262

Thiet bi, vat tu, phu tiing thay the dai han

Tai sari dai han khac

263

268 if.

71.

TONG ONG TAI SAN 270 44.108.296.172 38.631.959.142

Ban thuyal minh Macao tàí chinh M phein Meng the kich thi cna boo crio nay. Mang 5

:

CONG TV TNHI1 NBA NISOC MOT THANIT WEN LAM NGIIIEP TIEN PIIONG Win s0 1101 - ON

BANG CAN DOI Kt TOAN

Tni ngely 31 thOng 12 nom 2017 Dow vi Dang ViOt Na;??

NGUON VON Thuvet

Ma so In Ill Ii

31/12/2017 01/01/2017

C. NQPHAI TItA 300 15.289.398.699 15.187.764.644

I. Nci ngiin lu.in 310 3.958265.699 5.994.888.644

I. Phai tra cho nguti ban ngan hail 311 V.8 253.189.000 187.490.000

2. Ngtroi mua tra tien truck ngan Ilan 312 V.9 54.650.000 10.900.000

3. Thu e vã cac khoan phai Op Nha inroc 313 V.10 153.208.745 587.622.239

4. Mini Ira ngtrai lao Ong 314 2.111.977.627 1.236.124.681

5. Chi phi phai tra ngan han 315 V.11 210.594.500 -

6. Phai tra n61136 ngan hart 316

7. Phai tra theo tien d6 Ice hoach hop difing xay

Ong 317

8. Doanh thu chua thuc hien ngan han 318

9. Phai tre ngan km khac 319 V:pa 502.828.740 757.184.500 L

10. Vay va no thue tai chinh ngan hp 320 V.13 2.594.572.282

11. Dr phong phai tra ngan han 321

12. Qu9 khen thuong, pinic loi 322 671.817.087 620.994.942

13. Qu9 birth 6n gia 323

14. Gino dich mua ban lai trai phieu Chinh phi' 324

II. No daill” 330 11.331.133.000 9.192.876.000

1. Phai tra nguti ban dai han 331

2. Nguti mua Ira tin truot dai han 332

3. Chi phi phai tra dal Ilan 333

4. Phai tra nen b6 ve v6n kinh doanh 334

5. Phai tra Oi b6 dai Ilan 335

6. Doanh thu chua thoc hien dai han 336

7. Phai tra dai han khac 337 V.12b 8.811.000.000 7.381.000.000

8. Vay va ng thue tai chinh dai han 338 V.13a 2.000.000.000 1.490.000.000

9. Trai phieu chuyen cicSi 339

10. C6 phieu tru dai 340

11. Thue thu nhep hoan 1a1 phai tra 341

12. Do phOng phai tra dai han 342 V.14 520.133.000 321.876.000

13. Qu9 phat trien khoa hoc ye. Ong nghe 343

Ban thuyan mini; bao cáo hal chin); là phan khans the kW; rai can bay ado nay. Thong 6

H. Ngutin kinh phi, pi? khac

Ngu6n kinh phi

Ngulin kinh phi TA hinh than!) TSCD

TONG CONG NGUON VON

NGUtH LAP BIEU

Mira Thien Hui, nay 06 thong 03 nom 2018

001002 KE TOAN TRIfONG ICH CONG TY

(3.1i1APC11:51irllitGMHTIUVHA NHA 0110C 1 THANHVI'

LAM NtailEv

440 44.108.296.172 38.631.959.142

430

431

432

936.252.201

500.000.000

436.252.201

714.515.801

714.515.801

4-e

CONG TV TNBH NHA Nutic MOT THANH VIEN LAM NGHIEP TIEN PHONG Mu so 13 01 - ON

BANG CAN DOT KE TOAN

Thi y 31 thong 12 nom 2017 Don Ili !nun pang Pi@ Alan?

NGUON VON

D. VON CITt1 so Hilt

I. Von chü so. lulu

V6ri Op dm chil so hi-ru

Thang du v6n c6. phan

QuyErl chip chuy&n d6i trai phiéu

Win khac ctla chü ser hitu

C6 phiL qu9

Chenh Ich danh gia lai tai san

Ch8nh gia h6i doii

Qu9 dAu tir pith tri6n

Qu9h6 try sap xp doanh nghi4

Qu9 khac thu6c \din chir sO hau

Lgi nhuan sau thir'6 chua phan ph6i

- LNST chin phan phi lily k6 &En cu6i trutc

- LNST chira phan ph6i nay

Nguan v6n dAu Ur XDCB

ma se) Thuyet 31/12/2017 01/01/2017

mink

400 28.818.897.473 23.444.194.498

410 V.15 28.104.381.672 22.507.942.297

411 20.126.748.952 14.984.200.665

412

413

414 415

416

417

418

419

420 45531.1.700 455.311.700

421 7.522.321.020 7.068.429.932

421a

421b 7.522.321.020 7.068.429.932

422

—7

Lê Thi Thank Binh Le Thi Thank Binh 0 Inussi_..1_,0 on ThAt Ai Tin

Trang 7 13612 Ihuya nilnh brio crio íàí chin'? M phan khring the; lach rái cua brio cao nay.

NGUtil LAP BIEU KE TOAN TRU'UNG ,s,po'l UO2

Q. CONG TY TR.ACHym(mutIuli

HHA HUOCI TIIAHH Vj IJAM NGIJ!FJiJ

IN

TICH CONG TY

CONG TY TNHH NHA NUOC MOT THANH VIEN LAM NGHIEP TIEN PlIONG

Milo se B 02 - DN

BAO CAO KET QUA HOAT DONG KINH DOANH

Cho nom tot chinh kit rink ngriy 31 thong 12 mini 2017 Dan vi tinh: Ding Het NO172

l• T iuyet CHI TIEU Ma se Nam 2017 Nam 2016

rninh

Doanh thu ban hang va cung cap dich vy 01 VI.1 27.226.796.350 26.230.208.550

Cac khoan giam trir doanh thu 02

Doanh thu thuAn ve ban hang va cung cap dich vii 10 VI.2 27.226.796.350 26.230.208.550

Gin von hang ban 11 V1.3 17.359.151.770 17.499.323.546

Uri nhan gep ye ban hang vã cung cap dich VI) 20 9.867.644.580 8.730.885.004

(20 = 10-11)

6 Doanh thu hot Ong tai chinh 21 V1.4 73.550.018 6.227.616

7 Chi phi tai chinh 22 VI.5 204.920.519 29.840.075

Trong do: Chi phi kit vay 23 204.92a519 29.840.075

Chi phi ban hang 25 V1.6 66.940.700 62.462.000

Chi phi quail 19 doanh nghiep 26 VI.6 1.929.755.993 1.120.477.087 ,..

Lqi Milian than tir boat (ging kinh doanh 30 7.739.577.386 7.524.333.458

(30 = 20 + (21 - 22) - (25 + 26)) #

Thu nhap khac 31 V1.7 1.888.312.189 1.205.997.757 ...),:.; 1,r;?

Chi phi khic 32 VI.8 731.353.169 312.085.000

Lcri nhuan khac (40 ------ 31 - 32) 40 1.156.959.020 893.912.757

- 14. Teng lot nhan ke loan trut thu 50 8.896.536.406 8.418.246.215 .....--C,-

(50 = 30 + 40)

Chi phi thue TNDN hien hanh

51 V1.10 1.374.215.386 1.306.251.948

Truy thu thue TNDN nam 2015 theo Bien ban Gam sat qu9 hung ngay 26/05/2016 cna. So Tai Chinh 52 20.513.850

Loi nhuan sau time thu nhap (loan]] nghiep 60 7.522.321.020 7.091.480.417

(60 = 50 - 51 -52)

Thera Thien Hui ngay 06 thong 03 nam 2018

Le Till Thant' Binh Le Thi Thanh Binh

On That Ai Tin

Brio 111101 ininh brio coo tau chinh la phrin khring the 'rich rot oho brio coo nay. Trang 8

CONG TV TNHII NHA NU'OC MOT THANH VIEN LAM NGHIEI) TIEN PRONG Mu sã D 03 -DN

BAO CAO LUt CHUYEN TIEN

(Theo phuang phap true tiep)

Cho nom tett chink kit tiffic twit)) 31 theIng 12 nom 2017 1)077 VI tin h.' Ding 1141 Nam

• CHi T1EU Ma so

1. LISU CHUYEN TIEN TIIT BOAT DONG KINH DOANH

Thuva '

min h Niim 2017 Niim 2016

1. Tien thu ban hang, cung cap dich vu va doanh thu khde 01 26.233.100.776 22.710.854.482

2. Tien chi tra cho ngueri cung cap hang hen Ira dich vu 02 (12.192.277.461) (9.964.755.083)

3. Tien chi tra cho ngueri lao dOng 03 (5.682.784.102) (5.739.843.394) 4. Tien lal vay da tra 04 (204.920.519) (29.840.075)

5. Thu e thu nhap doanh nghiep da nep 05 (1.838.018.363) (1.101.228.151)

6. Tien thu khac Ur boat dOng kinh doanh 06 4.988.285.565 2.476.318.910 7. Tien chi khac tir boat gong kinh doanh 07 (6.343.045.123) (3.991.170.628)

Luu chuyen tin thtin tir hoot dOng kinh doanh 20 4.960.340.773 4.360.336.061 .r

11. LISU CHUYEN TIEN TI! HOAT DONG DAU nr Tien chi de mua sam, xay dung TSCD va cac TSDH

1. khac 21 (1.224.934.246) (2.891.348.900)

Tien thu tir thanh 19, nhugng ban TSCD va cac TSDH 2. khac 22

3. Tien chi cho vay, mua cac cong cu ng dia don vi khac 23 4. Tien thu hi cho vay, ban lai cac &mg cu no etla don vi

khac 24

5. Tien chi dau tu gOp van vao don vi khac 25

6. Tien thu hOi clan ttr gap vn vao don vi khae 26

7. Tien thu tir lal cho vay, ce tire va Igi nhuan duce chia 27 73.550.018 6.227.616

Luu chuyL tin thulin tir hoot dOng du ttr 30 (L151:384.228) (2.885.121.284)

UH.1 CHUYEN TIEN HOAT DONG TAI CHiNH

I. Tien thu tir phat hanh c phieu, nhan von g6p cua CSH 31 2 Tien Ira lai von g6p cho cgc chi) sã hau, mua lai ce

phieu cua doanh nghiep da Oat. hanh 32 3 Tien thu till- di vay 33 VII.1 1.200.000.000 4.392.954.282 4 Tien tra ng got vay 34 V11.2 (3.284.572.282) (3.998.382.000) 5 Tien tra no g6c thue tai ehinh 35 6 CO tirc, Igi nhuan da tra cho thu sec hiTru 36 (2.594.572.282)

Ltru chuyOn trait thuhn tir hoot dOng tai chin]] 40 (2.084.572.282) (2.200.000.000)

Ban thuyit minh bao cat) tat chinh là phan hiking thi filch nil clic brio Ma ;thy. Trang 9

CONG TV TNI-111 MIA Mick MOT THANB VIEN LAM NGB1EP TIEN PRONG Mu s B 03- DN

BAO CAO LIfIJ CHLWEN TIEN TE

(Theo phucmg phap trot ti6p)

Cho nOnt nil Minh kit Onto nay if thcing 12 naln 20.17 Dan vt doh: DtIng Plet Nam

CHI TIEli Maso h• T uya minh

Mini 2017 N5m 2016

Lun chuy6n ti6n (titian trong 'lam (50 =20+30+40) 50 1.724.384.263 (724.785.223)

Titm Ira twong dirong ti6n dau n5m 60 799.395.753 1.524.180.976 -,c‘

Anti twang cOa thay gia hoi doai guy d61 ngoi t6 61

Tian vã twang throng Wan cu6i n5m (70 = 50+60+61) 70 V.1 2.523.780.016 799.395.753

NGlitil LAP BIEU

Mira Thiel? Hui, nay 06 thcing 03 10177 2018

Kti TOAN TRIIONG TICH CONG TY ootho2oi. -

o. CONG Ty TRACIiMilDalkIHAN •

A tit:OG1110M VIEN LAM NMI •* TIEN PBONG

Le Thi Thanh Binh Le Thj Thanh Binh on Tirat Ai Tin HOY-1"

Ban thuyai ninth brio c6o tai chinh la phew khOng thi hid; ral cáo boo cao nay. Trang 10 1

___•_ lorr:

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CONG TV TN1-11-1 NHA NUtiC MOT THANE] LAM NG1-11V TIEN PRONG Mau sa B 09- DN

BAN THUYET MINH BAD CAOTAI CHINH

Cho nom raj chinh (Mk ngriy 31 'hang 12 Ilan, 2017 Dan vj tinh: DO'ng ViOt Nom

I. DAC DIEM I-10AT DONG CUA DOANI-INGHIELP

1, flinch lap:

Cong ty TNHH Nha nuerc Mat thanh vien Lam tighiep Tien Phong dugc thanh lap theo Quyet clinh s6 3726/QD-UBND cea By Ban Nhan clan tinh Third Thien Hue va Giay chgng [thin dang kY kinh doanh st 3300100201 dang Icy lAn die ngay 07 thing 12 nam 2005, clang Icy thay dai Ian thir tu (04) ngay 18 thang 12 nam 2015 do SO KC Hoach Dag ar Tinh Thira Thien Hue cap.

Hinh thin s& hiru van:

Cong ty trach nhiem hau ban Nha nuerc met thanh vien

Try si1 chinh: Than Cu Chinh, xa They BEng, Thi xa Huang They, Tinh Thin mien Hue.

Linh vyc kinh doanh:

Trang rang, khai that rang.

Nganh nglie kinh doanh .f

- Trang rung va cham sot rung. Chi tiet: Trang rung kinh te;

- Ban ban nong, lam sari, nguyen liCu (trir g8, tre, inn) vá deng vat sang. Chi tiet: Mua ban lam sin;

- Float deng dich vg lam nghiep. Chi fiat: Kinh doanh giang cay lam nghiep;

- San xuat san pharn khac tic go, san xuat sin pham tir ire, nira, ram ry va vat lieu tet ben. Chi lieu Che bien lam san;

- Khai thdc lain san khie tir ga. Chi tit: Khai that lam san;

- Float clang dich NT gang trot. Chi tiet: Dich vu thing lam;

- Nhan va chain sac cay giang n6ng nghiep;

- Trang cay gia vi, cay dugc lieu. Chi tiet: Trang cay clime lieu;

- Trang rau, du va cat loai va gang boa, cay canh. Chi tiet trang boa, cay canh;

- Trang cay hang nam khac.

4. Chu kY siin xuat, kinli doanh thong thuagg.

Chu ky san xuat, kinh doanh tin Cong ty kao dai gong wing 12 thing theo nam tai chinh thong thuting bat dau tit ngay 01 thang 01 den ngay 31 thang 12.

Hat diem hoyt di)ng cin doanh nghiep trong nam tai chilli' ea finh huagg den bao cao tai chinh: Khong c6

Ding s nhon vien den ngay 31 thing 12 nam 2017: 88 nhan vien.

Ngay 31 thang 12 niim 2016: 88 nhan vien.

Tuyen ba ye kin' Ming so sanh thong tin tren Boo cao tai chinh

Viec Iga chon so lieu va thong tin can phai trinh bay trong bao cdo tai chinh duce thgc hien theo nguyen tAc co the sh sinh dugc giaa cat ky Ice toin Ewing UN.

I .

Cat- thoyEt tninh nay In ho ph& hop Ihtinh the Brio ctio irii chink Thong]]

CONG TV TNIIHNHA NUOC MOT THANII VIEN LAM NGH1EP TIEN PRONG atriu s6 B 09-

BAN THUYET MINH BAO CAO TAI CHINH

Cho nein, tai chin'i kat thitc ;Teo; 31 !hang 12 17611 2017 D077 Vi 1b717: Dang Igo A1/2117

11. NIEN DO KE TOAN, DON VI TIEN Tt SIT DUNG PRONG KE TOAN

Nien de lie min

Nien de ke toan dia Cong ty bat dAu tir ngay 01 thang 01 va ket thnc ngay 31 thang 12 hang nam.

Don vi lien te sft dung trong kë loan

Deng Viet Nam (VND) dirge sir dung lam don vi tien te de ghi se Ice loan.

HI. Cl-WAN MI/C VA CHE DO KE TOAN AP KING

I. Che de lie loan áp dung

Cong ty áp dong Che de ke toan doanh nghiep Viet Nam theo hueng dan tai Thong hi s6 200/2014/TT-BIC throe 136 Tai chinh Viet Nam ban hanh ngay 22/1 2/2014, thay the cho Che de Ice loan doanh nghiep ban hanh theo Quyet dinh s6 15/2006/QD-BTC neay 20/3/2006 dm B6 throng BO Tai chinh va Therm tu se) 244/2009/TT-BTC.ngay 31/12/2009 dm 130 Tai chinh.

2. Tuyen 136 ye Vi4 tuein thii chuan mut k toan va che 116 ke loan.

ChOngt0i 4ã Mut hien ceng viec k tan lap va trinh bay bao cao tarchinh theo cac chuan muc k6 toan Viet Nam, ch'e de ke toan doanh nghiep Viet Nam va cac quy dinh phap 19 co lien quan. Bao cao tai chinh da dirge trinh bay mOt each trung num va hop 19 ve tinh hinh tai chinh, ket qua kinh doanh va cac lung tien ella doanh nghiep.

Viec lua , chon so lieu va th6ng tin an phai trinh bay trong ban Thuyet minh bao cao tai chinh &roc thot hien theo nguyen the trqng yeu quy dinh tai chuan mire Ice tan Viet Nam s6 21 "Trinh bay Bao Cao TA' Chinh".

IV. CAC CHINH SACH KE TOAN AP DUNG

Nguyen tae ghi nhan Sc khan tin va tuang duung tier]

Tin bao g6m tiOn mat, tin gin ngan hang kh6ng

Cac klman tucvng ducrng tien bao g6m cac khan lien gal c6 1:9 Ilan va cac khoan dAu tu ngan han a thei hum goc khOng qua ba tang kE tit ngay (tau hi, co tinh thanh khoan cao, co kha nang chuyEn 661 de' clang thanh cac luong tiEn xac dinh va khong co nhi8u rh ro trong chuyEn d6i thanh tien.

Nguyen lac he tan Sc khan du ttrtãi chinh

Nguyen tac ke to:in (161 v6-i Sc khan dilu tuntim gift (16n ngay dao hun

Cac khan dAu tu nat giD dAn ngay dao han bao gam: cac Ichoan tien gni ngan hang c6 han vai mtic dich thu lai hang k9 va ac khoan dAu tu nam gift d&n ngay eta° han khac.

Cac khoan dAu hi nam gi& eitn ngay, elao hart (lucre ghi nhan ban dAu theo gia g6c bao g'Orn gia mua Ica cac chi phi lien quan den giao dich mua cac khoan au hr. Sau ghi nhan ban dau, neu chua &rot lap cht pheng phai thu 016 661 theo quy dinh cna phap luat, cac khoan dAu tu nay dugc danh gia theo gia tri c6 the thu Mi. Khi co bang chi:mg chac chan cho May mOt phan hoac than b6 khoan dAu tu có thA khong thu 116i dirge thi so ton that duoc ghi nh'an vao chi phi tai chinh trong nam/k9 va ghi giam gia tri dau hr.

Nguyen lac ghi nh4n Sc khan phfii thu thuang mui vã phäi thu khac:

Nguyen tac ghi nhcm Sc khan phai thu: theo gia goo trir du phOng cho cac khan phai thu kh6

Vic phan loai cac khoan phai thu la phai thu khach hang va phai thu khac thy thu6c theo tinh chat cna giao dich phat sinh hoac quan he giera cemg ty va d6i tuong phai thu.

1

Ccic thuyel minh nay lei b0 pith'i hop ihanh cOc lkio cdo thi chink. Thong 12

1:1

BAN THINET MINH BAO CAO TAI CHiNH

Ow non; lei chinh kit link ngoy 31 thong 12 nom 2017 Don vj tinh: Dang Viet Nam

ii

CONG TV TNHII NHAIllOC MOT THANH VIEN LAM NGIIIED TIEN PFIONG Mau se Et 09- ON

Nguyen Inc gui nh5n tee khan pilaf thu timing myl vh plait thu khae: (tip theo)

Plitrung phap 15p du: pining phiii thu kho doh, du pheng phai thu khO del dirge uóc tinh cho phan gia tr1 bi ten that cUa cac khoan ng phai thu va cat khoan dau tu: nam gi& den ngay dao han khac ca ban chat Prong ttr cat khoan phai thu

Nguyen tac ghi nh5n hang Mn kho:

nang thanh man vi lam vac) tinh trang pha san, dang lam MO giai the, mat tich, b6 kilo to kha nang thu h6i qua han thanh toan, clura qua hyn nlurng cO the khOng den,dtrac do khach ng khOng to kha

Nguyen tat ghi nh5n hang Mn kilo: Hang ten kho dirge ghi nh5n theo gia gee (-) trir dv phang giam gia va dv ph6ng

cho hang Mn kho 16i that mat pham chat.

Gi:i gat hang tan kho duct xac dinh nInt san:

- Nguyen lieu, vat .lieu, hang h6a: bao gem gia mua, chi phi van chuyen va cat chi phi lien quan trvc tiep khac phat sinh de co dugc hang t6n kho O dia diem va trang thai hien tai.

- Thanh bao gam chi phi nguyen v5t lieu, nhan tong trtrc tiep va chi phi san xuAt chung co lien quan dirge phan

be) dva theo chi phi nguyen vat lieu chinh.

- Chi phi san xuAt kinh doanh do: dang: bao gam chi phi nguyen vat lieu chinh, nhan c6ng trtrc tiep va chi phi san xuAt

chung phat sinh trong qua trinh thvc hien dv an.

Miming phap tinh gia tri hang Mn kho: Theo gia thvc te dinh danh.

Hach toan hang Mn kho: Phuang pap ke khai thuang xuyen.

Phuang phap 15p du: [Thong gitim gia hong ten Um Dv pheng cho hang tan kho dirge Inch lap khi gia td than co

the that hien dugc caa hang ten kho nh6 han gia get. Gia tri than c6 th8 thvc hien dirge la gia.‘ban mit tinh trir di chi

phi trot tinh de hoan thanh san phAm va chi phi ban hang vac tinh. S6 chr ph6ng giam gia hang ten kho la so chenh loch giaa gin gat hang ten kho Ian han gia tri thuan to the thtrc hien dirge dm chang. Dg phang giam gia hang ton kho dirge lap cho timg mat hang ton kho c6 gia got Ian han gia tri thuan c6 the thvc hien dirge.

Nguyen hic ghi nh5n va khAu hao tai sfln c6 dinh (TSCD):

5.1 Nguyen tac ghi nhitn TSCD him hinh:

Tai san c6 dinh hau hinh dirge ghi nhan theo nguyen gia trir di (-).gia tri hao men lay Ice. Nguyen gia la tan be) cat chi phi ma cloanh nghiep phai 1)6 ra de to dirge tai san ce dinh tinh den thai diem dim taLsan dO vao trang thai san sang stl dung theo dv tinh. Cac chi phi phat sinh sau ghi nhan ban du chi duct ghi tang nguyen gia tai san co dinh neu cat chi phi nay chac than lam tang Igi ich kinh té trong Mang lai do sir dung tai san 86. Cac chi phi khOng thOa man (lieu kin nen duce ghi nhan la chi phi trong kY.

Khi tai san c6 dinh duct ban hat thanh 19, nguyen gia va khau hao lay kA duce xra sa va bat Ity khan lai 16 nao phat sinh t& viec thanh 19 deu duct tinh vao thu nhap hay chi phi trong

Xec dinh nguyen gia trong tang twang hgp

Tat seri ca dinh hir"u 1711111 111240 Sall?

Nguyen gia tai san ca dinh bao gam gia mua (trir (-) cat khoan dirge chiL khau thucrng mtii hoac giam gia), cat khoan: thue (khOng bao gem cat khoan time dirge hoan lai) va cat chi phi lien quan tdrc tiep den vie dim tai san vao trang thai can sang sir dung, nhu chi phi lap dat, chay thir. chuyen gia va cat chi phi lien quan trim tiep khac.

Tai san co dinh hinh (halal do &au tu xay dung theo phuang that giao thau, nguyen gia la gia quyet toan tong trinti dau tuxay clung, cat chi phi lien quan act tiep khec va I phi tank ba (au co).

Tai san c6 dinh Ia nha can, vat kien trim gin lien vei quyen sir dung dAt thi gia tri quyen sir dung dat dirge xac dinh rieng biet va ghi nh5n la tai san c6 dint) vo hinh.

Cric thuy'rif minh nay la bP phrin hpp thrinh cric Brio cdo :Ili chink Trang 13

CONG TV TNIIH NHA NUifiC A1OT THANH 'WEN LAM NGHIEP TIEN PHONG Mu st; B 09 - DN

BAN THIJIth MI.NH BAO CAO TAI CHINH

Cho Mm tat chinh kat thac ;way 31 timing 12 nan? 2017 Don vi tinh: Lang Vit NOM

5.2 NskiyOn Inv glil rshon TSCD vil

Tai sfin ci dinh vi hinh dugc ghi nhan theo nguyen giatrir (-) gia Id hao m6n ka. Nguyen gia tai san c6 dinh ye hinh IA toan be cac chi phi ma doanh nghiep phai be ra , co dugc tai san c6 dinh vi hinh tinh den that di8m dim tai san

do vao sir dung theo du kian.

Ceng ngha 111101 cciy mo

Ceng nghenuOi ciy mo la toan be cac chi phi ma Ceng ty da be ra tinh den theri dian Ding nha nuoi cay ma dugc dim

vao sir dung.

5.3 Phuong phap Uhl hao TSCH

Tai san c6 dinh dugc khan hao theo phuong phap khAu hao nhanh dtra trail thin gian sir clang tram tinh cia tai san. Thai

gian hdu dung tram tinh la thai gian ma tat san phat buy dugc tac dung cho san xuat kinh doanh.

Thai gian hint dyng war tinh clic ctic TSCD nlut• situ: Nub ntang, vat kiln trac 10 - 22 nam May mac, thiat hi 8 10 nOm

P1711077g ti:On van tat, truyan den 10 nom

ThiEt hi, dyng cy qua!, 5 10 nom

Cling nglianuOl cay 1126 03 Mm

Nguyen tAc ghi nh5n chi phi xay (Ding co ban clo• clang:

Chi phi xay dung ca ban der dang duce ghi nhan theo gia &6c. Chi phi nay bao geim toan be chi phi can thiet de mua sAm mOi tai san cO dinh, thy dyng mei hoac sCra chda, cal tap:), me rang hay trang bi lai k9 thuat Ong trinh nhu: Chi phi xay

dung; chi phi thiet bi; chi phi tu van du tu thy dung va cac chi phi khac.

Chi phi nay duce kat chuyen ghi tang tai san khi c6ng trinh hoan thanh, viac nghiam thu tang the de thuc hien xong, tai sin dugc ban giao va dim vao tang thai san sang sir dung.

Nguyen Die ghi nh5n chi phi tr5 trutt

Chi phi tra truck tai Ceng ty bao gem cac chi phi that ta dã phat sinh nhung có lien quan den ket qua hoat clang kinh

doanh ctla nhieu k9 k8 toan. Chi phi tra truot da ding ty bao gem cac chi phi saw Chi phi ding cy dung cy; chimg chi FSC...

Phuang pita!) phan be chi phi tra tarot: Viec tinh va phan be chi phi tra truck vao chi phi hoat dOng kinh doanh timg Ici

theo phucmg phap throng thing. Can dr vao tinh chit va mat de timg loai chi phi ma.ce the(' gian phan be nhu sau: chi phi tra tit ngan han phan be trong yang 12 than& chi phi tra twee dai phan be till. 12 than den 36 thang. Meng lien chirng chi FSC tra truerc dugc phan be vac) chi phi theo phucrng phap duCmg thing Wang (mg vgi thai gian 5 nam.

Nguyen tc ghi nh5n nq phai Ira

Cac khoan ng phai tra dugc ghi nhan theo nguyen gia va khong thdp hon nghia vu phai thanh ban.

COng ty thtrc hian phan loai cac khoan ng phai tra la phai tra nguoi ban, phai tra khac thy thuec theo tinh chat da giao dich phat sinh hoac quan he gida c6ng ty va del thong phai tra.

Cac khoan no phai tra dugc theo d6i chi titt theo Icy han phai tra, doi Wang phai tra va cac y6tt to khac theo nhu du quan l ccia C6ng ty.

Tai that diam lap bao cao tai ,chinh, C6ng ty ghi nhan ngay met khoan phai tra khi co cac bing chang cho thAy mat Mnkhoan that cc') kha nang chic chan thy ra theo nguyen the than tong.

Cric Muth minh nay M 615 plMn hqp thanh cric Brio crio chinh. Trang 14

BAN THUYET MINH BAO CAO TAI CHiNH

Cho 176177 tat chMh kat ;Ink. ;way 31 thong 12 nom 201 7 Don vi Dang11101 Na;;;

Nguyen the giii nhan vat).

Gia tri cac khoan vay duct ghi nban la tong so tie!) di vay cfia cac ngan hang, quy phat trien khoa hgc citing nghe, quy

(tau tu: Oat trien va bac) lanh tinh dung danh cho doanh ngiep nhO va vim.

Cac khoan vay dugc theo deli chi tit theo Ping doi tugng cho vay, cho no, tirng khe uaic vay ng va lung loai tai san vay

ng.

Nguyen tac gIn nhen ve vein boa mic khan chi phi di vay:

Nguyen tile gin nhan clti phi di vay: lai tien vay va cac chi phi khac phat sinh lien quan true tip den cac khoan vay

ciaa doanh nghiep Chrgc ghi .nhan nhu khoan chi phi san xuat, kinh doanh trong k9, trir khi chi phi nay phat sinh tir cac

khoan vay quan trqc tiep den viec dAu tu xay chrng hoac san xuat tai sari dO dang dugc tinh vao gia [11 tai san do

(dugc von h6a) khi co del dieu kien quy dinh tat chuan mqc ke Wan s6 16 " Chi phi di vay".

Nguyen ttic gilt nhen cfic khan du: phong pita' ire:

Du pining phäi tra chi duct ghi nhan khi thoa man Coe diôu kien sau: Doanh nghiep có nghia vy ng hien tat (nghia

vy phap I9 hoac nghia vy lien dot) do ket qua tir mgt sir kin dã xay ra; Sy: giam sQt ye nhang Igi ich kinh te cO the xay

ra den den viec yeu cAu phai thanh loan nghra vy ng; Va dua ra met tram tinh Clang tin cay v gia tri cita nghia vy no do.

Gia tri dirge ghi nMin cOa met khan thy pbong phai Ira la gin tri duct trot tinh hop 19 nhat ve khoan lien se phai chi

de thanh loan nghia vy ng hien tai tai ngay kat thuc 1(9 ke loan.

Cat khoan du phong phai tra cOa Ceng ty bao gm du phong phai tra chi phi dau tu tnng va cham sac rirng.

Nguyen tac ghi nh4n yen chit se. him

Von gap cOa chn ser hal dugc hinh thanh do nha nugc giao von cac khoan chenh lech do danh gia lai tai san hoac dugc

bei sung lir cac quy, dtme inch tir Igi nhuan sau 'hue' cOa hoat Ong kinh doanh. Vgn g6p dugc ghi nhan theo 56 v6n Ngan sach Nha nude giao.

\len Ichric: Phan anh s6 v6n kinh doanh dugc hinh thanh do 1)6 sung lir ket qua hoat deng kinh doanh, danh gia lai tai

san va gia tri can lai gitra gia tri kip 19 cCia cac tai san dtrgc tang, bieu, tai trg sau khi trir cac khoan thue Oa' ngp (nu

c6) lien quan den cac tai san nay.

Nguyen tac ghi nhan log nhuen chtra phfln phi.

Loi nhuan sau thu e chtra phan ph6i dugc ghi nhan IA se) Igi nhuan (hoc 16) tir ket qua boat deng kinh doanh cfm,COng

ty sau kin (-),chi phi thue thu nhap doanh nghiep'cua Icy hi'en hanh va cac khoan dieu chinh do áp dyng hot to thay

clot chinh sach USTI, dieu chinh hôi to sal sot trong yeu ctia cac nam brute.

Vic phan ph6i 1cm nhuan dugc can cer vao Quyet Dinh cCia Dy ban Nhan Dan Tinh Thira Thien Hue hang nem.

Nguyen tac vn phuang phap ghi nhan Doanh thu va thu nhap klnic

Nguyen tile vit phudng phip ghi nhan doanh thu ban hang

Doanh thu ban hang Huge ghi nhan khi Citing thee th6a man 5 dieu kien sau: 1. Doanh nghiep da chuyen giao phi') lain

Tin it va lgi ich gan lien quyen so ban san pham hoac hang h6a cho ngued mua; 2. Doanh nghiep kheing con nam gift

quyen quan 19 hang beta nhu ngued so: hau hang hoa hoac quyen kiem scat hang hoa; 3. Doanh thu dugc xac dinh tuong dOi chac chan. Khi hop d6ng quy dinh ngute mua dugc quyen tra lai san pham, hang boa da mua theo nhOng dieu kin

cu the, doanh nghiep chi dirge ghi nhan doanh thu khi nhUng dieu kin cv the do khOng con t'on tai va ngtresi mua kheing dugc quyen tra lai san phein, hang hoa (tar truerng hap Ira Iai duel hinh thirc doi lai de ley hang hOa, dich Vg khac); 4. Doanh nghiep de hoac se thu ducc loi ich kinh te tir giao dich ban hang; 5. Xac dinh dugc cac chi phi lien quan den giao dich ban hang.

Cric floosie mit-ill nay Iri 60 phrin liqp Montt cric Brio trio Uri chink Trong 15

Am;

CONG TV TN1111 NBA Nutic MOT THANH 'WEN LAM NCHIEP TIEN PHONG Mu sO D 09- DN

CONG TV TN1-111 NI-IA NUQC MQT THANH VIEN LAM NGHIU TIEN PHONC Mau s6 B 09- DN

BAN THUYET MINH BA° CAO TAI CHINE

cho nom tthi chinh A-at unit ;way 31 thong 12 nom 2017 Don vi thilr Dang PTO Nam

Nguytin Inc vit plinong 'MAI) ghl nhOn clinu clip Bleb vu

Doanh thu cOa giao Bich ve' curie, cap deii vu dirge ghi nhon khi ket qua caa giao dich do &roc xac dinh met each clang tin c'nyiTrutrng hgp giao dich ve tune cap dich vu lien quan den,nhieukY thi doanh thu dirge ghi nhOn trong ky theo kat qua phan tong viec da hoan thanh vao naay lap Bang Can dOi ke loan cüa ky do. Doanh thu cung cap .dich vii dirge ghi

nhOn khi done thai thoa man fat ca b6n (4) dieu kien: I. Doanh thu dirge xac dinh man den chat than. Khi hop d6ng

quy dinh mien mua throe quyen tra lai dich vu da mua theo theing diEu kien co the, doanh nghiep chi dirge ghi nhOn

doanh thu khi nhang dieu kien co the d6 khan cop ton tai va ngutri mua khOng duct quyen trà lai dich vo da cung cap;

2. Doanh nghiep da hoac së thu throe 191 ich kinh té t& giao dich cung cap dich Nig do; 3. Xac dinh throe phan ming viec

da hoan thanh vao ngay lop bang Can dOi ke toan; 4. Mc dinh &roc chi phi phat sinh cho giao dich va chi phi hoan thanh giao dich cung cap dich vi do.

Nu khong the xac dinh duct ket qua hop derng ingt each chat chan, doanh thu se chi dirge ghi nhOn a mCre c6 the thu

hoi dirge cua cac chi phi da throe ghi nhen.

Nguyen tat va plitiong ph:1p gin nhan doanh thu hoot dOng tai chinh

Doanh thu hoat d'Ong tai chinh phan anh doanh thu tir lien Jai tiEn giri c6 k9 han.

Doanh thu Oat sinh tit tien lai cüa doanh nghiep dirge ghi nhOn khi them man dgng thai 2 dieu kien: 1. CO kha Wang thu

dupe Igi ich Ui giao dich B6; 2. Doanh thu throe xac dinh Prong den chac than.

- Tien lai dirge ghi nhOn tr8n ca ser thin gian va lai suAt thoc te tUng ky.

14. Nguyen tile Ira phtrang phap ghi nhOn gia v6n hang ban

Gia von hang ban phan anh tri gia van cna san pham, hang h6a, dich vii ban trong kY; cac chi phi hen quan den float

Ong kinh doanh va cac chi phi khac dirge ghi nhOn vao gia von boat ghi giam gia von trong bao cao. Gia von throe

ghi nhOn tai thai diem giao dich phat sinh hoac khi cO kha nang tuang dOi chat than se phat sinli trong tuang lai khong

phan biet da chi lien hay chu:a. Gia von hang ban va doanh thu throe ghi nhOn (long thai theo nguyen the phU hop. Cac

chi phi vtrcrt tren mire tieu hao binh thatmg duct ghi nhOn ngay vao gia van theo nguyen tat than trong.

Nguyen lac vä phtrang phap glii nhOn chi phi thi chinh

Chi phi tai chinh buo gam: Cat khoan chi phi cho vay va di vay van.

Khoan chi phi tai chinh &roc ghi nhOn chi tiet cho,tUng nOi dung chi phi khi thot te phat sinh trong k9 va duot xac dinh intit each clang tin cOy khi c6 day da bang chting ye cac khoan chi phi nay.

• Nguyen tac vh plitrong phip ghi nhan chi phi thu 'e TNDN hian Minh

Chi phi thu e thu nhOp doanh nghiep bao gam chi phi thue thu nhap doanh nghiep hien hanh Ara chi phi thue thu nhOp

doanh nghiep hoan lai ghat sinh trong nam lam can dr xac dinh 1(81 qua boat Ong kinh doanh sau thue ciia C6ng ty trong nam tai chinh hien hanh.

Chi phi thu e thu nhOp doanh nghie'p hien hanh ia só thug thu nhOp doanh nghiep phai nap tinh tren thu nhOp chiu thue trong nam va thud suAt thue thu nhOp doanh nghiep hien hanh.

Cac khoan.thue phai nap ngan sach nha nugc se dirge quyet loan co the Yen ca quan thu. Chenh lech giCra s6 thu e phai ngp theo s6 sach va so lieu kiem tra quyet man se dtroc diet] chinh khi co quyet loan chinh thirc vei ca quan thue.

Chinh sach thue theo.nhimg dieu kien quy dinh cho tong ty nam .hien hanh nhtr sau: Cong ty dirge ap thing mire thue sat TNDN la 15% d61 veri float Ong kinh doanh chinh va 20% dOi vgi hoot dgng kinh doanh khac. Cong ty da dirge ca quan thu e thanh tra den nam 2015

Cac 11110,61 minh nay M b ph& hqp thanh cat Bizo coo Mi chink Trang 16

CONG TV TNI1H NBA NU& MOT THANH VIE* LAM NGHV TIEN PHONG Mu sc; B 09 - BN

BAN THUYET MINH BAO CAO TA1 CH1N1-1

1111 Cho nCan tai chinh kat unic ngay 31 (hang 12 nein, 20) 7 D077 Vi tinh: Dangli* Nam

17. COng cy tal chinh:

Chi !than ban clan:

Tai san tai chinh

Theo thOng ttr sa 210/2009/TT-BTC ngay 6 thang 11 nam 2009 ("ThOng tu 210"), tai san tai chinh dugc 'Than loai met

cach phO hop, cho mpc dich thuyet minh trong cac bao cao tai chinh, thanh tai san tai chinh dirge ghi nhAn theo gia tri hop ly thong qua Bao cao kat qua hoat clang kinh doanh, cac khoan cho vay va phai thu, cac khoan dau Hi gi& den ngay

ciao han va tai san tai chinh san sang de ban. Cong ty quyet dint) phan 'cal cac tai san tai chinh nay tai thei diem ghi

nhan Ian dau.

Tai the.' diem gin nhan Mn &au, tai san tai chinh dugc xac dinh theo nguyen gia ceng vai chi phi giao dich true tiep c6

lien quan.

Cac tai san tai chinh cQa Cong ty bao gem lien va cac khoan tien gui ngan cac khoan phai thu khach hang.

Ng phiii trii tai chinh

Na phai tra tai chinh theo pham vi ciia Thong tu 210, cho intm dich thuyet minh trong cac bao cao tai chinh, dirge phan

loai met each phO hop thanh cac khoan ng phai tra tai chinh dirge ghi nhan thong qua Bao cao ket qua hoat Clang kinh

doanh, cac khoan ng phai tra tai chinh dirge xac dinh theo gia tri pharn bO. COng ty xac dinh viec phan loai cac khoan ng

phai tra tai chinh tai thai diem ghi nhan Ian (Mu.

Tat ca ng phai tra tai chinh dugc ghi nhan ban (tau theo nguyen gia Ong voi cac chi phi giao dich trim tiep c6 lien quan.

Na phai tra tai chinh cCia Cong ty bao gam cac khoan phai tra ngueti ban, cac khoan phai tra khac, ng va vay.

Gia tri san ghi nhan IAn dau

Hien tai khang co yeu cau xac dinh lai gia trj cOa cac cong cp tai chinh san ghi nhan ban Au.

Be trir cac ding cy tai chinh

Cac tai san tai chinh va ng phai tra tai chinh dirge be trir vá gia tri thuan se dugc trinh bay tren cat bao cao tai chinh neu,

va chi neu. don vi có quyen hgp phap thi hanh viec bit tr& cac gia tri CIA dirge ghi nhan nay va co y dinh bn trir ten ca sO

thuan, hoAc thu dirge cac tai san va thanh toan ng phai tra dOng thel.

Cac ben lien quan

Cac ben lien quan la .cac doanh nghiep, cac cá nhan, trpc,tiep hay gian ti6p qua met hay nhieu trung gian, c6 quyen kiem

soat.hoac chiu str kiem soat cita Cong ty. Cac ben lien kat, cac cd nhan nao trtrctiep.hoac gian tiep nam,gia quyen bleu

quyet va c6 anh huerng dang dei yeti Cong ty, nhirng chirc trach quart 19 chi) chat nhu Ban Giam d6c nhCing thanh

vien than can trong gia dinh caa nhang cá nhan hoac cac ben lien kat hoc nhang con ty lien ket voi cá nhan nay ciing

dirge coi la cac ben lien quan. Trong viec xem xet timg mei quan h giCra cac ben lien quan, ban chat cOa m6i quan he dirge cho 9 chir khong phai IA hinh thirc phap1S,.

Nguyen tric trinh bay tai sin, doanh thu, ket qua kinh doanh theo bØ phan

Da phan kinh doanh bao g6m b6 phan theo linh vtrc kinh doanh va be phan theo khu vvc dia ly.

BO phan theo linh vtrc kinh doanh la met be phan c6 the phan .biet dirge caa Cong ty tham gia vac) qua trinh san xuAt:

hoc cung cap san pham, dich vu rieng le, tnat nhom cac san pham hoc cac dich vu c6 lien quan ma ba phon nay c6 rai

ro va lei ich kinh M khac vai cac be phan kinh doanh khac.

BO phan theo khu vtrc dia 19 la met be phan c6 the phan biet dirge dm Cong ty tham gia vao qua trinh san xuat .hoac

cung cap sail pham, dich vu trong pham vi met mei throng kinh te cp the ma be phan nay co rai to va Igi \ich kinh te

khac vai cac bO phan kinh doanh trong cac m6i truang kinh té khac.

Nham phuc vu &Ong tee quan 19. Cong ty kh6ng c6 quy Ina teen man pin nen trinh bay bao cao be phan chi yau theo

linh vtrc kinh doanh.

COG. thuyni minh nay hi bO phrin hap thanh Mc lido coo thichinh. Trang 17

11

111

CONG TY TNHH NHA NUtIC MOT THANH VIEN LAM INIGHIEP TIEN PHONG Witt s6 B 09- ON

BAN THUYET MINH BAO CAO TAI CIHNH

Cho ant lot chinh kit thac ngio, 31 thong 12 nam 2017 D077 tin/;: Dang HO Nam

V. THONG TIN DO SLING Clie CAe. KHDAN Stye 'I'MNIs BAY THONG DANt: eAr4 Doi let tuAN

Tien vã cat Idionn tutrng throng tien 31/12/2017 01/01/2017

Tien 523.780.016 799.395.753

Tien mat 51.891.154 21.975.566

Tien gat ngan hang khong k9 han 471.888.862 777.420.187

Ngan hang MCP Dau to va P1161 thin Viet Nam - CA' IT. Hui 434.287.831 719.645.243

NgOn hang TMCP Ngooi Hwang KO Nam - CM TT. Hui 17.078.057 37.314.291

Ng& hong TA1CP Quail? clOi Tito A1/ 2777 - CAT IT. Hui 20.522.974 20.460.653

Cite khoan twong duotig tin 2.000.000.000

Tien girl co 1:9 Ilan 3 thang 2.000.000.000

Cang 2.523.780.016 799.39.5.753

Pliai thu can khach hang 31/12/2017 01/01/2017

Gin tri Dkr phifing Gin In phifing

_ Ngan hñ 129.059.500 9.000.000

Khach hang trofig nu& 89.665.000 9.000.000

Ban Ouon rirng Phong

HO Dang Hai 9.000.000

Vin Nghien ciru gi Ong 89.665.000

Qup Boo Ve Phet Thin

Ring 39.394.500

COng 129.059.500 9.000.000

Hang tan kho 31/12/2017 01/01/2017

Gia goc Do phong Gin gine Do: phOng

Nguyen lieu, vat lieu 187.193.400

Chi phi SX, KD de: dang 28.200.674.191 27.010.620.291

Thanh pham 4.020.245.849 1.648.373.549

Cang 32.408.113.440 28.658.993.840

- Gia tri hang ton kho ir Ong, kern, mat pham chat Ichang ce kha nang fiat] thy tai thdi diem GA' ky: kh6ng cO.

- Giá in hang tn kho thing de the chap, cAm c8 bao dam cat khoan no phai tra tni that diem cuoi nam: kitting to.

TM san dO: clang dal hnn 31/12/2017 01/01/2017

Gi:i tri Dty phOng Gia In Do: phOng

Xfiy dong co: ban der clang 628.210.700

Chi phi trang rirng May thi 628.210.700

COng 628.210.700

TM sfin c6 dinh him hinh: Xem bang 29

thuyat minh nay th ho phcin ligp %Huth cac Rao cab tai chinh. Trang 18

CONG TY TNITh NHA INLY6C MOT THANT! V1EN LAM NGH1EP TIEN PHONG si; B 09- DN

BAN THUYET MINH BAO CAO TAI CHINH

010 176)11 Lei chhih ki thnc ;TO"; 31 thong 12 nun; 201 7 Dan vi tinh: Thing I/10 Nam

6. Thl min c6 611111 v0 Milli

Khoiin nine COng nghe nue'

cily mO Tong cOng

Nguyen gia

S6 dir dau nem 67.980.000 67.980.000

SO du cu6i nem 67.980.000 67.980.000

Gin tri hao men lily he SOdtrdãu nem 27.192.000 27.192.000

/Thau Iwo :rang 17661 6.798.000 6.798.000 sA G SO dir civil nem 33.990.000 33.990.000 , 111i

Gla tri con Ini

S6 du dau nem 40.788.000 40.788.000

SO dir cu6i nam 33.990.000 33.990.000

*Nguyen gia tai sari co dinh vO hinh cu6i nam di khau hao hit nhung van con sir dung: 0 VND

Chi phi tra trutc 31/12/2017 01/01/2017

Chi phi tra trutc dai han 438.899.836 235.427.121

Chi phi c Ong cy, dung cy 309.918300 235.427.121

Chi phi chin chi FSC 128.981.536

ging 438.899.836 235.427.121

Ph:1i tra nguiri ban 31/12/2017 01/01/2017

SO co khã nang Gia tri

tra no*

SO cO kha 'fang tra Gin In no.

Ngiin han 253.189.000 253.189.000 187.490.000 187.490.000

Cita hang kinh doanh tang kip Von Anh 99.990.000 99.990.000

Cong ty MINH Khoo hoc KS, thuOt Thien Trtrang 91.300.000 91.300.000 87.500.000 87.500.000

Cang tyl-loong Boo 106.000.000 106.000.000

Cong ry Hoeing Nhat Minh 41.072.000 41.072.000

Cong of Marco 14.817.000 14.817.000

COng 253.189.000 253.189.000 187.490.000 187.490.000

CAL. METE( mint' nay la ha phrin hqp thanhcac Bdo caorbi chink Trang 19

CONG TY TNHH NHA NtrOC MQT THANI1 VIEN LAM NGHIEP TIEN PHONG Mau s6 B 09- DN

BAN THUYET MINH BAO CAO TAI CHINH

Cho nam ted chinh IcZt rink ngay 31 thong 12 nam 2017 Dan tinh: Dang Viet Nam

9. Nguiri mua tni tin trutc

Ngan han Khach hang trong nutc

Cong ty TNHII Giang ed.)/ trang Meng lOrn nghiep NC1177 Vi:et

Le Ngcc Hoan

Cong ty Hang Dim

Cong ty CP gi ang cay Mang vat midi

Gong ty CF vat tw Nang Ngheii

CQng

31/12/2017

54.650.000

54.650.000

650.000

10.000.000

33.000.000

11.000.000

01/01/2017

10.900.000

10.900.000

5.900.000

5.000.000

4:

*(ys

.11 54.650.000 10.900.000

10. Thu6 va the khan phai nOp nha nut sti phai nQp 56 dä thpc flop

—>

01/01/2017 trong nam trong 'tam 31/12/2017

a. Phai nOp ", . . ..

Thue gia tn. gm tang 22.363.811 11.272.728 11.031.083

Thue thu nhap doanh nghiep 587.622.239 1.374.215.386 1.838.018.363 123.819.262

Thue 'Om nhap ca nhan 139.102.754 139.102.754

Thue nha dAt va tiMi thue Platt 148.855.265 148.855.265 ..

Cac loai thu e khac 21.358.400 3.000.000 18.358.400

CQng 587.622.239 1.705.835.616 2.140.249.110 153.208.745

b. Phai thu Cac khoan phi, le phi va the khoan phai n'Op khac 855.008.386 905.008.386 50.000.000

0:mg 855.008.386 905.008.386 50.000.000

Chi phi pi-1M tra

Nem han Chi phi kiem dinh FSC hang nam Chi thuê thau

31/12/2017

210.554.500 191.449.500

19.145.000

01/01/2017

phi nha

CQng 210.594.500

Phai 'Ern kthic

a. Ngiin han

Kinh phi cong dam

Khoon phoi Ira 32% theo chinh scich chain sac &rang 191 rimg trang

;win soch

Cac khoth n phea tra, pilaf nap khac

CQng

31/12/2017

962.740

501.866.000

01/01/2017

307.934.500

449.250.000

502.828.740 757.184.500 I. CaC thUygl Minh nay In bn phan hop thanh cric Boo car) tat chin/i. Trang 20

28/10/2016 - 28/10/2026

Riing trang .tir On: Trong Rinig Kinh doanh gO nguyen lieu che hien

01/2 016/HDTD-DCGF 6.5%/ min? 2.090.000.000

Thuy6t minh cac khoan vay ngan hang

- Khoon vay Qui! Boo lanh tin dung Doanh nghiep vita vO nhe fifth Thira Thien Hilj gam co the hop clang vay sau:

s6 hoy clang Thbi han vay L5i suk S6 duHinh that dam bao

Do pheng phai tra 31/12/2017 01/01/2017

Dili Ilan

Dv phong rOi ro rung trtmg theo TT52-BTC 520.133.000 321.876.000

COng 520.133.000 321.876.000

CONG TY TNHII NHA NthfiC MOT THANH VIEN LAM NGHIBP TIEN PHONG Mu s6 B 09 - ON

BAN THUYET MINH BAO CAO TAI CHINH

Cho nth?i chinh at thUc ngthy 31 thang 12 nth?? 2017 Don vi tinh: Dang Viet Nam

Ii

Thai tra khac (tlep theo)

b. Dal han

Thu van gap (rung ritng

COng

Vay vfi 119. thue tai chinh

31/12/2017 01/01/2017

8.811.000.000 7.381.000.000

8.811.000.000 7.381.000.000

31/12/2017 01/01/2017

S6 co khã nang trfi ncr

Giá tri s6 c6 kha n5ng tra

no'

Vay ngan ban

Ngon hang TMCP Dthr tie va Phot ti/in - CV Thira Thien Hue

Vay dai halt

Qui; Phot ti/in KHCN

Quy" Driu tie phat tri6n va boo With tin dung cho Doanh nghiep vita vet ;the tinh TT Hue

2.000.000.000 2.000.000.000

2.000.000.000 2.000.000.000

2.594.572.282 2.594.572.282

2.594.572.282. 2.594.572.282

1.490.000.000 1.490.000.000 :-

690.000.000 690.000.000

800.000.000 800.000.000

Cbng 2.000.000.000 2.000.000.000 4.084.572.282 4.084.572.282

Von chit sb• hem

Bang d6i chi6u bin clOng dm Van cha sa' XV? hang 30

Chi tiet van Op cfia chit ser him von gap 31/12/2017 01/0112017 VOn gap cue Nha nu& 100% 20.126.748.952 14.984.200.665

COng 100% 20.126.748.952 14.984.200.665

Cric thuye'l niinh nay la ha pilau hop thanh cac Btha cao tai chin/i. Trang 21

CONG TI' TNHH NBA MAX AIOT THAN)! VI11.'N LAM NGHIEP TIEN PHONG Mu s B 09- DN

BAN THU YET MINH BAO CAO TAI CHiNH

Cho nom îàí chinh kat Ithic ;To y 31 thong 12 nom 2017 Don Lang Nam

15. Ven chit ser 11 fit Diep then)

e. Các giao (Dell ye Yen vol cac chit sii• him

vu ph an phtii co chin lug nhuan

Win gop caa chi) se. }tau

Van gap &áu 116177

Van gap rang (rang nom Von gap cu .& neim

N5m 2017

18.244.865.952

1 3.102.317.665 5.142.548.287

18.244.865.952

Niim 2016

13.102.317.665

13.102.3)7.665

13.102.317.665

d. Cac qu9 cUa doanh nghrep 31/12/2017

Qu9 khac thuec nguan von hub set hOu 455.311.700

01/01/2017

455.311.700

COng 455.311.700

* Muc (Bch trich lap va sir dung cac qu9 cOa doanh nghiep

Qui" dliu tie pilot Irian &rot with lap lie lqi nhuan sou thua thu nhap doanh nghiep va ducrc sir dui rang guy mo san xu at, kin!i doanh hoac elan tie chiau thu ctia doanh

VI. THONG TIN BO SUNG CHO CAC ICHOAN MIX TRiNH BAY TRONG BAO CAO KET

KINH DOANH

455.311.700

ig vao vic elciu iv ma

QUA HOAT HONG

I. Doanh thu ban hang vä cung cep dich vij Nam 2017 Nam 2016

Doanh thu hoat Ong ban cay con, Ian 4.072.462.750 4.228.665.000

Doanh thu khai thac 11:mg 20.078.100.000 18.654.000.000

Doanh thu nhtra thong 3.076.233.600' 3.347.543.550

Ceing 27.226.796.350 26.230.208.550

Doan]] Chu thu5n ve ban hang va cung cep dich vy N5m 2017 Nam 2016

Doanh thu hoat Ong ban cay con, Ian 4.072.462.750 4.228.665.000

Doanh thu khai thac rOng 20.078.100.000 18.654.000.090

Doanh thu nhtra thong 3.076.233.600 3.347.543.550

COng 27.226.796.350 26.230.208.550

Gia vOn hang ban Nam 2017 N5m 2016

Gia von hot ClOng ben c5y con, Ian 3.778.726.802 3.917.246.795

Gia viSn khai ihac rirng 10.936.756.368 10.741.321.284

Gia von nhva thOng 2.643.668.600 2.840.755.467

COng 17.359.151.770 17.499.323.546

Doanh thu hot elOng tai chinh N5m 2017 N5m 2016

Li tien gui, lien cho vay 73.550.018 6.227.616'

COng 73.550.018 6.227.616

Trang 22 COc thuyeit tninl»thy là b0 phOn hçxp Ihanh cdc Bac Ma rat chink

CONG TV TNIIH NHA NliOC MOT TILkNH VIEN LAM NGH1LP TIEN PHONG

BAN THUYET MINH BAO CAO TAI CHINH

Cho nom chinh kat (Ink ngey 31 thang 12 116111 201 7 D071

Mu s B 09- ON

Demg Viét Nam

5. Chi phi tai cilia' Ndm 2017 Nam 2016

Lai tien vay 204.920.519 29.840.075

Ceng 204.920.519 29.840.075

6. Chi phi ban hang vã chi phi quiin IS doanh ngliiep

Chi phi ban hang

Nam 2017 Nam 2016

Chi phi nhan vien 8.760.000 17.525.000

Chi phi dich vv mua ngoai 47.180.700 12.667.000 4 Chi phi bang tien khac 11.000.000 32.270.000 ii I

ging

Chi phi quan 15, doanh nghiep

66.940.700 62.462.000

..'1 Chi phi nhan vien 662.754.000 . 546.747.040

Chi phi de dung van phong 32.572.067 31.358.500

Chi phi khAu hao TSCD 26.988.900 26.988.900

Thu& phi, le phi 151.855.265 40.051.000

Chi phi did? \so mua ngoai (FSC) i

211.427.414

Chi phi bang lien khac 844.158.347 475.331.647

Ceng 1.929.755.993 1.120.477.087

7. Thu nhap khac Nam 2017 Nam 2016

Nhen den bii 1.207.849.000 811.675.680

Cho thue met bang 115.999.999. 79.636.363

Thu nhep tic CSR giong 214.076.190 76.285.714

Bao ye rang canh quan 298.500.000

Cac khoan khac 51.887.000 238.400.000

Ceng 1.888.312.189 1.205.997.757

8. Chi phi khac Nam 2017 Mm 206

Chi phi chain sac rirng gliing 180.533.000 69.700.000

Cat khoan khac 550.820.169 242.385.000

Ceng 731.353.169 312.085.000

9. Chi phi san xuAt, kinh doanh theo yeu t9 Mm 2017 Min 2016

Chi phi nguyen lieu, vat lieu 3.778.726.802 2.938.113.100 Chi phi nhan cons 5.408.544.227 6.704.812.467 Chi phi khan hao tai san ce dinh 858.723.194 1.034.369.800 Chi phi dich vu mua ngoai 258.608.114 12.667.000 Chi phi khac bang tien 10.241.300.026 9.772.967.319

COng 20.545.902.363 20.462.929.686:

10. Chi phi thue thu nhap doanh nghiep hien hanh

1. TOng I9i nhuan Ice toan trubt thue

Niim 2017

8.896.536.406

Nam,2016

8.418.246.215

,

2. Cfic khoin dieu chinh tang, giam Wi nhuan kt loan de xac ainh thu nhap chit] thuê thu nhap doanh nghiep:

e]

“.1

3

Cric (buy( mirth nay la bo pkin hap thank Sc ado coo tai chink. Mang 23

1

BAN THUYET MINH BAO CAO TAI CHI NH

CI20 116117 íàí chinh Mt fink. ;Tay 31 thong 12 1761172017 Doull tinh: Ding N0117

10, chi phi (hut thu filial) (Moult nghlEp hien litinh (tlep theo) Nam 2017 Nam 2016

Thu !than chili Blue nano hien hanh (1+2) 8.896.536.406 8.400.348.255 + Thu &Op chiu !hue sudt 15% 8.101.837.912 7.530.047.957 + Thu nhap chiu thud such 20% 794.698.494 870.300.298

Chi phi Blue TNDN narn hen hanh 1.374.215.386 1.303.567.253 + Chi phi thud TNDN theo thud suds 15% 1.215.275.687 1.129.507.193 + Chi phi thud TNDN theo thud sudt 20% 158,939.699 174.060.060 Cac Irhoin dieu chinh chi phi thud thu nhtip doanh nghi'ep cfia cac

clam trutc vao chi phi thue thu nhap doanh ngltiep nam nay 23.198.545 --- ..iiu Truy thu TNDN nom 2015 theo Bien bthn Glom sat qup luang ngby

26/05/2016 clia Ser Ted Chink. 20.513.850 ::::". s ..s,.

Tang (hue' TNDN theo Bien bcin Glom sot tthi chinh ngby 13/4/2017. 2.684.695 ..- tr (

6. fling chi phi thue thu nhap doanh righiep hien Muth 1.374.215.386 1.326.765.798 ,(

in 11. Aluc tieu vh chinh sach quan 19 rill ro tai chinh

Cac rüi ro chinh ter tong cp tai chinh bao g6m rfii ro thj Outing, rQi m tin dung va tin ro thanh khoan

Ban Giam dc >cern xet va áp dung cat chinh sach quail 19 cho nherng rüi ro noi tren nhu sau:

11.1 Rfii TO (hi Throng

Rfii ro thj trogng la rüi ro ma gia trj hop 19 cilia cac lung tin trong Wong lai cUa Mgt ,ceing cfi tai chinh sê bin Ong theo nhilng thay doi cUa gia thj troerng. Rfii no thj trireing cO ba loai rfii no: rOl ro lai suat, nfii ro den t va rOi ro ve gia khac, chang han nhu rüi ro ve gia co phan. C6ng co tai chinh bi anh hoOng bgi rüi ro thj trogng bao gem cac khoan vay va no, tien

Cac phan tich dO nhay nhir dirge trinh bay dugi day lien quan den tinh hinh tai chin!) cfia C6ng ty tai ngay 31 thang 12 nam 2017 va ngay 31 thang 12 nam 2016.

Ode phan tich dg nhay nay da doge lap tr8n co set gia trj cac khoan ng thuan, tY le gift cac khoan no c6 lai suAt cô djnh va cat khoan no co li su5t tha n&i va ty le Wang quan gi&a cac Gong cu tai chinh 06 goc ngoai te la khong thay din

Khi tin') man cac phan tich del nhay, Ban Clam dee gia djnh rang dij nhay cfia cac cOng cu no san sang de ban men bang can dgi ké man và cac khoan mix co lien quan trong bao cat ket qua hoat Ong kinh-doanh bj anh hoeing ben cac thay den trong gia dinh ve rfii no tin Outing Wong Ong. Phdp phan tich nay doge dira tren cac tai san va no phai tra tai chinh ma Cong ty nam gifi tai ngay 31 thang 12 nam 2017 va ngay 31 thang 12 nam 2016.

Rfii ro 1111 plat

ROl ro lai suAt la rid ro ma gia td hop 19 hoac cac lung tien trong tucmg lai cfia mOt c8ng ci,i tai chinh sê bien Ong theo nhfing thay dfii elm lai suet thi trueing. Rai ro thj truemg do thay dai lai suet cüa Cong ty chfi you lien quan den khoan vay va ng, lien va cec khoan ti6n girl ngan han ctia Cong ty.

Cong ty (wanly rUl ro la' suAt bang each phan tich tinh hinh canh tranh tren thj outing d c6 ducc cac lai suat cg Igi cho muc dich cfia ang ty va van nam trong gigi han quan 19 rfii no elm minh.

nhay do i yeti I& silk

DO nhay cUa cac (khoan vay va no, &an va cac khoan tien gin ngan han) ca C6ng ty dgi van sir thay den co the xay ra mem dei hop 19 trong lai suat &roc the hien nhu sau.

Van gia djnh là cac bin s6 khac khong thay dgi, cac hien dgng trong lai suM cfia cac (khoan vay) vgi lai suAt tha ngi cO anh hoeing den loi nhuan truck thus elm Cong by nhu sau:

CONG TV TN1111 NHA NUO'C MOT THANH VEEN LAM NG111111) T111,'N PRONG Mu s6 09- DN

1 Cric Entya I mini; lthy /61 b5 phein hop tha nh cdc Edo cao thi chin/i. Thong 24

BAN THUYET MI.NH BAO CAO TAI CHINH

cho nom tot chinh kit tlnic ngay 31 timing 12 17eiM 2017 Lou vi linh: Lang Via, Nam

Nam nay

Tang/ glom diem ca ban

nh hwerng din 191 # nhwin [rut thud

\IND + 100 5.237.800

VND - 100 (5.237.800)

Nam trutt

VND + 100 (32.851.765)

VND - 100 32.851.765

Mix tang/ giam diem ca ban sir dung d'e phan tich de nhay dOi vOi lai strati dugc gia dinh chra tren cac dieu kin CO the quan sat dugc cUa thi twang hien tai. Cac dieu kin nay cho thay mire bien dOng cao han khong clang ke so vai cac

trutc.

11.2 120 ro tin thing

RUi ro tin dung la rQi ro ma inOt ben tham gia trong met c6ng cv tài chinh hoc hap dOng kith hang khong thgc hien

cac nghia vv ctIm minh, dAn den ten thAt ve tai chinh. C6ng ty c6 rid ro tin dung tir cac hoat Ong san.xuat kinh doanh

cOa minh (chu yeu doi yeti cac khoan phai thu khach hang) va tir hoAt dOng tai chinh cOa minh, bao gem tien gUi ngan hang.

Phial thu khoch Wang

C6ng ty giam thieu rOi ro tin dung bang cach, chi giao dich voi cac don vi co kha nang tai chinh tOt tong ty thuerng

xuyen theo dOi chat the ng phai thu de don d6c thu hal. Tre'n ca ser nay va khoan phai thu cüa C6ng ty lien quan den

nhieu khach hang khac nhau nen re' ro tin dung IchOng tap trung vao met khach hang nhat dinh.

Tién giri ngen himg

ang ty chO yeu durri so tiOn gUi tai cdc ngan hang len c6 uy tin a Viet Nam. Cong ty nhan thay m&c (10 tap trung rUi

no tin dung del vgi tien gui ngan hang IA thAp.

11.3 ro thank khan,

126i ro thanh khoan la nil ro Cong ty gap khO khan khi thgc hien cac nghia vu tai chinh do thieu,von. RCJI ro thanh khoan

cUa Cong ty chO yeu phat sinh tis viec cac tai san tai chinh va ng phai tra tai chinh co cac theri diem dao han lech nhau.

COng ty giam sat rUi no thanh khoan thong qua viec duy tri mOt lircrng tien mat va cac khoan tuang ducmg tien va cac khoan vay ngan hang 6- mix ma Ban 'fling •Giam, d6c cho dU de dap cho cac boat Ong cita Cong ty Ira de giam thieu anh hue:mg nhang bin (King ve luOng tien.

Bang dual, day teng hgp then han thanh toan dm cac .khoan ng phai tra tai chinh cfm. C6ng ty dtra tren cac khoan thanh loan du- kien theo hop (long theo ca ser chin dugc Ghia khau:

Ngay 31 thing 12 nam 2017 Mr& 1 mina Ter /-5 116117 Tren 5 116177 Tang cting

Cac khoan vay va ng 2.000.000.000 2.000.000.000 Phai tra ngugi ban 253.189.000 253.189.000

Cac khoan phai tra, phai nOp

khac va chi phi phai tra 501.866.000 8.811.000.000 9.312.866.000

Ceng 755.055.000 10.811.000.000 11.566.055.000

CONG TY TNH11 NBA NUOC MOT TILkNII V1EN LAM NGHIEP TIEN PHONG Mu sO B 09- ON

Cat Ilno,e11 mini; nay 16 ho phon hqp thanh cat. Rao cao iài chinh. Mang 25

II

CONG TV TN1111 NBA NUOC MOT THANH VIEN LAM NGHIEP TIEN PHONG Mau 56 1309- UN

BAN THUYET MINH BAO CAO TAI CHINI1

III

Cho mini till chinh kit th6c ngay 31 thong 12 726m 2017 Dan vi tin!?: &Mg 11101 Nam

Nghy 31 lining 12 nAm 2016

Cac khoan vay va no- 2.594.572.282 1.490.000.000 4.084.572.282

Phai tra nguti ban 187.490.000 187.490.000

Cac khoan phai ira. phai n'gp

khac va chi phi phai tra 449.250.000 7.381.000.000 7.830.250.000

a:mg 3.231.312.282 8.871.000.000 12.102.312.282

Cone ty cá da kha nang tip can cac nguem vOn va cac khoan vay den han thanh toan trong "Ong 12 thang 06 th'e dugc

tai tuc vgi cac ben cho vay hien tai.

Tfii san dam bao

Gong ty d sir dung: Rang tremg tr chr an: TrOng RUngKinh doanh g6 nguyen lieu che bin lam tai san the chAp cho cac

khoan vay dai han tir cac ngan hang theo thuyet minh vay tai muc V.13

12. Tai san ted chinh va ng phai tra tai chinh (Kern trang 31)

Gia tri hop 19 dm cac tai san tai chinh va no phai tra tai chinh dugc phan anh theo gia tri ma c6ng cu tai chinh c6 thE

chuyen di trong mOt giao dich hien tai gida cat ben tham gia, ngoai trir truerng hgp bat bugc phai ban hoc thanh 19. ‘1 \

Ceng ty sitclung phucrng phap va gia dinh sau day dugc clang de unclinh gia tri hgp 19:

Gia in hgp 19 dm tin mat "a tiEn gUi ngin han, cac khoan phai thu khach hang, cac Ichoan phai tra ngtrea ban, va ng

phai tth ngan han khac Wang ducmg vai giá tri ghi so ciaa cac khoan muc nay do nhang cong cc) nay c6 k9 han natl.

Ngoai, trir cac khoan de cap el tren,.gia tri hcrp 19 cim cac tai san tai chinh va ng phai tra tai chinh dai han khac dugc trerc

tinh bang each chiet khau luOng tien sir dung lai suat hien tai ap dung cho cac khoan no c6 dieu kien, rai ro tin dung va

the(' gian Clao han am lai tuang

VII. THONG TIN BO SUNG CHO CAC KHOAN MIJC TRiNH BAY TRONG BAO CAO LITU CHUYEN TIEN TE

So titm di vay Hive thu trong nam

Nam 2017 Nam 2016

- Tien thu al di vay theo khe ugc thong thuang 1.200.000.000 4.392.954.282

S6 tin da that tra goc vay trong num

Nam 2017 Nam 2016

- Tien tra ng DSc vay theo khe there thong thuong 3.284.572.282 3.998.382.000

VIII. NHUNG THONG TIN KHAC

Nining khofin nn train fing, khoiin cam kOt Va Mina-% thong tin thi chinh kink: khOng phat sinh

Cac sty kien phat sinh sau ngny Wet thew nam tai chinh

KhOng co str kien quan trong nao xay ra ke Ut ngay ket theic nam tai chinhn yeu cAu phai c6 cac dieu chinh hoc thuyet

minh trong cac Bao cao tai chinh.

Ciao dick veri clic ben lien quan

Cac giao dich trong yeu va se du vdri cac ben lien quan trong nam nhu sau:

+ Thu nhap dm Ban (lieu hanh cling ty Nam 2017 Nam 2016

ChO tich cong ty va Ban giam dgc Luang va thuoag 706.756.000 506.250.000

Cemg 706.756.000 506.250.000

Cric dwyet minh nay la b6 phein hap thanlicac Brio coo thi chink Trang 26

Si Sid kat had SA bre L l--1 , 1"- r tam 061111

CONG TY TNITH NHA NHOC MOT THANH V1EN LAM NGHM) TIEN PRONG Win s6 B 09- DN

BAN THUYET MINH BAO CAO TAI CHINH Ch0 Ho 171 thi Ch 117h kit thac ngby 31 thong 12 nom 2017 Dun la tinh: Bring itit Nam

V.5. Tai shin ei; dint' hull hint]

Khoan mac Nha elm, vet kin

trite May nine thitt bt

Pbtro.ng lien van tai

Tai san ce clinh hitt] hinh kink

l'eng ceng

Nguyen giti

S6 du C15u nain 7.054.636.970 2.608.342.184 62.720.000 1.624.268.093 11.349.967.247

DT XDCB h.thimh 1.133.634.246 91.300.000 1.224.934.246

Giam khric - (16.637.000) (16.637.080)

Si; du cu6i nam 8.188.271.216 2.699.642.184 62.720.000 1.607.631.093 12.558.264.493

Gia tri hao men Iuy Ict S6 du du natn 1.755.414.909 737.589.090 62.720.000 618.631.684 3.174.355.683

Khan hao trong 176777 537.180.494 302.926.700 103.880.400 943.987.594

S6 du cuai 115111 2.292.595.403 1.040.515.790 62.720.000 722.512.084 4.118.343.277

Giá tri con li

Si; du &au nam 5.299.222.061 1.870.753.094 1.005.636.409 8.175.611.564

56 du cu6i [lam 5.895.675.813 1.659.126.394 885.119.009 8.439.921.216

*Nguyen gia tai san c6 dinh hen hinh cu6i nam da kh5u hao htt nhung va'n con sir dung: 351.588.537 YNI:.)

Cric thuyit minh nay lb GO phan NI) thanh cdc Bdo cdo toi chin!;. Mang 29

•

-10-4 lila • liS •L,1 U U 1..."1 L . ib; L *MOM

CONG TY TNIII

Mau sr; 13 09 - ON

BAN THUYET MINH BAO CAO TAI CHiNH Cho Hornell Chink kni Iliac ngety 31 airing 12 Ilan? 2017

Dan vi tinh: Dang Viet Nam

V. 15. Vtm chii s& hfru

a. Bing di chitu bin dOng cfm Vim chi.' so* Mtn

Khoin [nue \Tin gop ctia cliii

str hitu VOn Mule cfm

chU so. hfru QuS, dill Dr 1,91 nhuãn sau Mut phat trien chua phin phti

COng

SO du. din !lam trutc 13.102.317.665 455.311.700 6.272.944.032 19.830.573.397

Lai nhuan sau thu6 narn 2016 7.091.480.417 7.091.480.417

Trich guy khen thugng pink Igi (1.796.488.750) (1.796.488.750)

Dieu chinh quy Itrong theo bien ban giam sat ngay 26/05/2016. 136.759.000 136.759.000

Dieu chinh V6n chü sg'. hau theo bien ban giam sat ngay 13/04/2017. 1.881.883.000 (1.881.883.000) Ngp ngan sach Tinh (2.594.572.282) (2.594.572.282)

Guam khac (159.809.485) (159.809.485)

SO du cued nam trufm 14.984.200.665 455.311.700 7.068.429.932 22.507.942.297

St du din nam nay 14.984.200.665 455.311.700 7.068.429.932 22.507.942.297

Lgi nhuan sau thu6 nam 2017 7.522.321.020 7.522.321.020

'Erich guy Mien thugng plinc Igi , (1.925.881.645) (1.925.881.645)

B6 sung v6n di6u 1e 5.142.548.287 (5.142.548.287)

St thr cuti Mini nay 20.126.748.952 455.311.700 7.522.321.020 28.104.381.672

Cac thuyit minh nay la bphn hpp thing? cot. Belo coo telt chink Trang 30

Ind rim) Iv! Imai rbor rirwme PlAi Li L_J L_J bai

1

CONG TY TNHH NHA NUOC MOT THANH V1EN LAM NGHIEP TIEN PHONG Mu so 13 09 - DN

BAN THUYETIVIINH BAO CAO TAI CHiNH Cho nein, teri chinh keit thiltc ngity 31 thong 12 nom 201 7

Don vi 1 ink: Dang AIM

VI. 12. Thi sñn (ãi chinh vñ ng pluii tr thi chinh:

Bang dueti day trinh bay gia tri ghi so va giá tri hop 19 ctia cac cling cv tai chinh cluvc trinh bay trong bao cao tai chinh cua Cong ty.

Gin tri Gin tri hop 19

31/12/2017 31/12/2016 31/12/2017 31/12/2016

Gin tri Dkr phong Gin tri Du pitting

Thi san thi chinh

- Phai thu khach hang 129.059.500 9.000.000 129.059.500 9.000.000 - Tien va cac khohn Wong duang lien 2.523.780.016 799.395.753 2.523.780.0116 799.395.753

TONG CONG 2.652.839.516 808.395.753 2.652.839.516 808.395.753

Ng phiii trii thi chin!'

- Vay va ng 2.000.000.000 4.084.572.282 2.000.000.000 4.084.572.282 - Phai tra tigtrai ban 253.189.000 187.490.000 253.189.000 187.490.000 - Ng phai ma tai chinh klidc 9.312.866.000 7.830.250.000 9.312.866.000 7.830.250.000

TONG CONG 11.566.055.000 42.102.312.282 11.566.055.000 12.102.312.282

minh nay lb GP phijn hpp %Minh cdc Brio aria till chinh. Trang 31

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