TONG c0Nc ry rHuoNG MAr HA NorcONc ry cO pnAx rHrjc pnAvr HA Nor

-

-

Dia chi: 56 24 - 26 TrdnNhat DuAt - Hodn Ki6m - He N6iDi6n thoai: 04.3g256691 Fax:

'04.3AiSZSO] - -- ';-

Email : Ketoan.thucpham@haprogroup.vnM5s6thu6: 0100106803

BAO CAO

\r/TAI CHINH HOP NHAT

,- QUY I I\AM 20tg

Gdm c6c bi6u:

1. BAng cAn d6i kO to6n (MAu s6 B01 - DN)(M5u s6 802 - DN)(MAu sd B03 - DN)(MAu s6 sos - DN)

2.

3.

4.

86o c6o k6t quA hoat d6ng kinh doanh,B5o c6o luu chuy6n tidn tO

BAn thuyCt minh b6o c6o tdi chinh

cONG Ty cO rHAN THU. c rHAM HA Ner v.q, cAc cONc ry coNEia chi: S0Z+ - 26 TrAn NhAt DuAt - Ifoin Ki6m - Hn NOi.nAo cAo rAr cHiNH Hgp NHArCho giai ttogn k6 todn tir ngiry 0110t12019 d6n ngiy 31/3/2019

MAus6Bol-DNBan hdnh theo Th6ng tu si; 202/2011/TT-BTC

Ngay 22/12/2014 cia B6 Titi Chinh

sAxc cAx o6r xn roAxTai nghy 3l th6ng 3 nlm 2019

Don vi tinh: WD

TAI SAN M5 s6 Thuy6tmrnn

3y3t2019 0U0lt20t9

A - TAI SAN NGAN HAN

I. Tidn vh cic khorin tuo'ng tluong tidn

1. TiAn

2. Cdc khoAn tuong duong tidn

II. DAu tu tii chinh ngin hqn

1. Chirng kho6n kinh doanh

2. Dg phong giim gi6 cliring kho6n kinh doanh

3. Ddu tu nirn giir d6n ngiy d6o hqn

III. CAc khoin phii thu ngin hqn

1. Phii thu ng6n han crha khrich hAng

2. TrA tru6c cho ngudi b6n ngin han

3. PhAi thu nQi b0 ngin han

4. PhAi thu theo tii5n dO ki5 hoach hqp d6ng xiy dr,rng

5. PhAi thu vd cho vay ngin hpn

6. C6c khoAn phii thu khic

7. Du phong phii thu ngin han kh6 doi

8. Tdi sAn thi6u cho xir l!

IV. ll]rng t6n kho

1. lIing t6n kho

2. Dg phdng giim giS hdng t6n kho

V. Tiri s:in ngin h4n khric

1. Chi phi trA tru6c ngin hqrn

2. ThLr6 GTGT dugc kh6u trr)r

3. Thu6 vd c6c khoin kh6c phii thuNhd nu6c

11,180,968,06; 13,069,018,48;

11,180,968,067 13,069,019,493

100

110

111

112

120

121

122

123

130

131

132

133

134

135

136

137

139

140

141

149

150

151

152

153

v.01

77,584,167,920

6,027,284,923

6,027,284,923

.

35,000,000,000

.

35,000,000,000

25,219,394,896

5,805,913,433

4,908,581,636

4,500,000,000

10,178,899,827

(175,000,000)

157,520,03;

156,398,939

1,121,095

77,269,755,309

3,888,220,048

3,888,220,048

35,000,000,000

35,000,000,000

25,173,4',17,790

5,888,232,087

5,450,632162

4,s00,000,000

9,509,553,541

(175,000,000)

139,098,988

137,977,893

1,121,095

v.02

v.03

v.04

v.05

v.06

v.07

a

rAr sAN Mf, s6Th

3u3t2019 0u0u2019minh

4. Giao dich mua b6n lai tr6i phi6u chinh phfr!,5. I ai san ngan han kiiic

B - TAI sAN nar Hax

I. C{c hhoin phfli thu dii h.3n

1. Phai thu ddi h4n cira kh6ch hdng

2. Tri trudc cho ngucri b6n ddi han

3. V6n kinh doanh 6 dcrn vltruc thu6c

4. Phii thu ddi hqn n6i b0

5. PhAi thu vd cho vay clii han

6. PhAi thu ddi han khdc

1. Dy phong phii thu ddi han kh6 doi

II. Tii srin cii Oinh

1" Tii sin .6 ,1inh hirLr hinh

Nguy€n gicl

Gid tr!hao mdn lg kA

2. TAi sin c6 ainn thu€ tdi chfnh

Ngyy€n gici

Gia tri hao nr)n lui kA

3. Tdi sAn c6 dintr v6 hinh

Ngtty€n giit

Gid tri hao tndn lg kA

III. BAt tlQng sin rlflu tuIV. Tii sin d6'dang dii hgn

1. Chi phi sin xu6t, kinh cloanh d6'ciang ddi hqn

2. Chi phi xdy dr,rng co bin dcr dang

V. Cric khoin tIAu tu tiri chinh dii h4n1. DAu trr vdo c6ng ty con

2. Diu tLr vdo c6ng ty li6n k6t, li6n doanl-r

3. DAt, tu g6p v6n vdo dor vi kh6c

V. Tii sin dii h3n kh:ic1. Chi phf trA tru6c dii han

2. TAi sin thu6 thu nhdp ho6n lai

138,437,155,339 136,2g9,115,0g0

154

155

200

210

211

212

213

214

215

216

219

230

240

241

242

v.09

v.05

12,479,959_

12,47g,g5;

57,7g3,63g,44;57,759,356,440

117,690,907,919

(59,921 ,551 ,47g)

24,2g2,A0;

227,000,000

(202,719,000)

70,324,547,496

70,324,547,4g;

7,246,355,473

6,073,306,21;

1,173,049,254

3,070,133,991

3,070,133,991

69,203,599

69,203,599

59,17g,711,31;

59,153,079,316

1 17,680,907,918

(58,527 ,929,602)

26,632,000

227,000,000

(200,369,000)

66,351,300,149

66,351,300,14;

7,246,355,473

6,073,306,219

1,173,049,254

3,442,544,5543,442,544,554

220

221

222

223

224

225

226

227

228

229

,(

?\

v.10

v.08

250 Y.02

251

252

253

260

261 v.lt262

TONG CQNG TAI SAN 216,021,323,259 213,559,970,399

rAr sAu Mi s6Thuy6t

minh3u3t2019 0l/01/2019

C - NqPHAI TRA

I. Nqr ngin h4n

1 Phai tr6 ngLrdi b6n ngin han

2. Ngudi mua tr6 tidn tru6c ngdn h4n

3. Thuti vd c6c khoAn phAi n6p Nhd nr.r6c

4. PhAi trd ngudi lao d6ng

5. Chi phi phii trA ngdn han

6. Ph6i trA ndi bQ ngin h4n

1. PhAi tr6 theo ti6n d6 krl hoach ho. p d6ng xAy dung

B. Doanh thu chua thgc hi6n ngiin hpn

9. C6c kho6n phai trA, phai n6p ngdn h4n kh6c

10. Vay vd ncy thu€ tAi chinh ngin h4n

I 1. Dtr phong phAi trA ngdn han

12. Qu! khen thLrcmg, phric lgi, thucrng ban di6u hinh

13. Qu! binh 6n gi6

14. Giao dich mua b6n lai tr6i phi6u chinh phir

lI" Ng diri h4n

L PhAi tr6 ddi han ngrro'i biin

2. Ngudi mua tr6 ti6n trr.r6c ddi han

3. Chi phi ph6i trA dii hqn

4. PhAi trA nQi bQ ve v6, kinh doanh

5. Phii trA ddi h4n nQi b0

6. Doanh thu chua thqc hi6n ddi han

7. Phii tri ddi han kh6c

8. Vay vd ng thuo tdi chinh ddi hqn

9. Tr6i phitiu chuy6n d6i

10. C6 phi6u uu ddi

I l. Thu6 thu nh4p hodn lai phAi tri12. Dg phong ph6i trA ddi han

I3. Qu! ph6t tri6n khoa hoc vd c6ng ngh6

D - VON CHU SO HUTI

300

310

311

312

313

314

315

3'16

317

3'18

319

321

321

322

323

324

330

JJ I

) J.L

JJJ

334

335

336

)t I

JJ6

339

340

341

342

343

400

410

411

41 1a

411b

412

Y.12

v.13

v.t4v.15

v. r6

v.12

v.14

v.16

68,511,969,199

30,431,666,313

6,990,066,731

699,692,536

11,223,137,157

723,431,031

176,269,534

1,623,175,45;

908,188,012

7,744,307,043

347,409,912

38,080,202,996

19,773,253,570

8,919,671,660

2,036,70g,62;

1,421,050,000

5,929,519,029

67,245,342,290

28,796,610,495

7 ,281,641,949

64,593,554

9,1 16,002,1 13

1,133,792,177

93,899,791

626,136,365

1,504,164,041

8,618,992,694

347,409,912

38,458,731,79;

19,773,253,570

8,919,671,660

2,263,g0g,44;

1,421,050,000

6,080,947,1 18

I.

l.

2.

Vi5n chfi s6'hfru

V6n girp cira cht sd him

- Co plritirr ph6 thong co quyin bi0u quydr

^; ,.1- LO pnreu uu clal

Thang du v6n cd phAn

147,509,454,060

147,509,454,060

145,000,000,000

145,000,000,000

285,291,856

146,313,52g,10;

146,313,529,109

145,000,000,000

145,000,000,000

285,291,956

v.17

rar sAN M6 s6 Thuyiitmrnh

3U3/2019 0u01t2019

3. Quyen chgn chuy6n doi trAi plrieu

4. V6n kh6c c[ra chtr sd hriu- ^i , "t). Lo pnleu quy

6. Chdnh lQch d6nh gi6 lai tdi sin

1. Ch6nh lQch tj'gia nOl Ooai

8. Qu! dAu tu ph6t tri6n

9. QuY h5 trg xip x6p doanh nghiQp

10. Qu! kh6c tliuQc v5n cht so hiru

11" Lc.ri nhuAn sau thu6 chtra phin phlii

- LNST chua phAn ptrOi tty te den cu6i k! truoc

- LNST chua ph6n ptrOi k1,nay

12. Ngu6n v6n dAu tu xAy dyng co bAn

13. Lqi ich c[ra c6 d6ng kh6ng ki6rn so6t

II. Ngu6n kinh phi v]r qu] hh:lc

1. Ngu6n kinh phi

2. Ngu6n kinh phi di hinh thAnh tii sin c6 dinh

413

414

415

416

411

418

419

420

421

421a

42lbA'\1

429

430

431

432

(466,433,001)

784,749,635

(19,069,692,412)

(20,027 ,148,418)

957,456,006

20,975,537,982

(466,433,001)

784,749,635

(20,027 ,148,418)

(22,725,208,446)

2,698,060,028

20,737,068,037

TONG CQNG NGUON VON 216,021,323,259 213,558,870,389 ;

Ngudi I$p bi6u K6 tofn tru&ng

///4-Phtng Thi Thfy

\e,,*,=

Nguy6n Kim Huydn

9;/ CONG TY 'corue rv

T1tlg Pfr!

HA NOI

,(\

C6NG TY C6 PHAN THII. C PHAM H,{ NQI vA CAC CONG TY CoNDia chi: 56 24 - 26 TrAn Nhft Du?t - Hoin Ki6m - Hn NOi.BAo cAo rAr cHiNH HOp NHAr

Maus6B02-DNBan hitnh theo Th6ng tlr sd 202/201L/TT-BTC

l',lgoy 22/12/2014 cua 86 Tdi Chinh

Cho giai 4o4n ki5 to6n til nghy 0ll0ll20lg tl6n ngiv 3U3l}0tg

BAo cAo xrr euA HoAT DqNG KrNH DoANHEonvi tinh: WD

CHi TIEU Mfl s6 'HIft euf r Nrm 2ote euy r Nrm 2018

1. Doanh thu b6n hirrag vi cung cfp dich vu

2, C{c khoin giim trit doanh thu

3. Doanh thu thuAn vd tr6n hingvi cung cfp dlch vg

4. Gi6 vi5n hing trdn

5. Lqr nhufln eQp vA hfn hing vi cung cdp dich vu

6. Doanh thu hoat tlQng tii chinh

7. Chi phi tii chinhTrong d6: Chi phi ldi vay

8 Phin lii ho{c 16 trong cOng tv li6n doanh, tiOn k6t

9. Chi phi bdn hing

10. Chi,phi qufln lf doanh nehiQp

f 1. Lqi nhufn thufln tir ho4t tlQng kinh doanh{3 0:2 0+(2 1 -22)+2 4 - (2 5+2 6\l

12. Thu nhflp kh6c

13. Chi phi khdc

14.Lqi nhufln khfc (40:31-32)

15. Tdng tgi nhufln kri to6n trufc thu6 (50=30+40)

16. Chi phi thu6 TNDN hiQn hinh

17. Chi phi thu6 TNDN hofln I4i

13. Lqi nhufln sau thu6 thu nhflp doanh nghi€p

19. Lqi nhufn sau thuii cria Cdng ty me

20. Lqi nhufn sau thu6 cria cd tl6ng kh6ng ki5m so6t

Ngudi tfp bi6u Kii todn tru&ng

01

02

10

l1

20

2t

2223

24

2S

26

30

31

32

40

50

51

52

60

61

62

vI.01 43,610,002,796

7,742,,23;

43,602,260,563

vI.02 32,940,369,992

l0,76l,g9l,57l

vI.03 761,A49,599

vL04 291,376,222259,842,950

vlo5 4,136,963,595

vI.06 6,296,062,395

818,638,979

707,909,301

53,721,225

654,097,076

1,472,726,054

276,900,103

51,550,777,866

28,577,716

51,522,200,150

41,166,280,L09

9,755,920;041

152,740,523

370,999,959344,606,648

4,198,290,402

5,045,190,946

294,lgg,35g

845,291.,479

845,291,479

1,139,490,937

l49,ggl,713

1,195,925,951

957,456,006

738,469,945

989,499,124

137,647,568

251,851,556

,rttc'+- te,*"'P-

Tq

f\q

io*8'tv

HA/NOI

Phtns Thi Thriv Nguv6n Kim HrrvAn

cONG Ty cO pHAN THUc pHAM HA Nor v.q. cAc c0Nc ry c(Eia chi: Sii Z+ - 26 Trfln Nhflt Duflt - Hoirn Ki6m - Hn NOi.gAo cAo TAI CHINH HOP NHATCho giai tlo4n ki! to{n tir ngiy 01/01/2019 tl6n ngiry 3ll3l20L9

u6us6B03-DNBun hdrth rheo Th6ng tlr sd 202/20I I/TT-BTC

Ngdy 22/ l2/20I1 ct)a B6 Tdi Chinh

BAO CAO LUU CHUYEN TIEN TE(Theo phuong phip gi6n ti6p)

Don vi tinh: WD

CHI TIEU Mn si5 Hlfi efiy I Nrm 201e eriy r Nrm 2018

I1

)

Luu chuy6n tidn tir ho4t tlQng kinh doanh

Lqi nhu$n tru6c thu6

Eidu chinh cho cfc khof,nKh6u hao TSCD

C6c khoin dy phdng' -.,':Lai^6 ch6nh lQch t'j gi6 h6i do6i do el6nh gi6 l4i c6c

kho6n mqc ti6n tQ c6 g6c ngo4i tQ

Lai, tA tir ho4t dQng <tAu tuChi phi ldi vay

. Lgi nhufln thuin tir ho4t tlQng kinh doanh tru6c' thuy aai v5n luu tlQng

Ting gi6m c6c kho6n phAi thu

Ting gi6m hdng t6n kho

Ting gi6m c6c kho6n ph6i tr6 (khdng kC lai vay phii triTdng gi6m chi phi tri tru6c-. ).I len lar vay da tra

Thu6 thu nhflp d6 nQp

TiAn thu kh6c tu ho4t dQng kinh doanh

Ti0n chi kh6c ttr ho4t dQng kinh doanh

Luu chuy6n thuf,n tir ho4t ttQng kinh doanh

II Luu chuy6n tidn thuAn tir hogt tlQng tliu tu1 Ti6n chi dC mua sem, xdy dgng TSCD vA tdi sin ddi har

^ Ti6n thu tir thanh ly, nhugng b6n TSCD vd c5c TS dei)- han khic: fiAn chi cho vay mua c6c c6ng cp ng cria dcrn vi kh5c

{ Ti6n thu hdi cho vay, b6n lqi c6c cdng cp ng cria dun v! kh6c

7 Thu ti6n l6i cho vay, lgi nhuf,n vd c6 trlc dugc chia

Luu chuy6n thuf,n tir ho4t tlQng tliu tuIII Luu chuy6n tiln tir ho4t ilQng tiri chinh3 Ti0n vay ngfn hpn, ddi han nh6n duoc

4 TiAn chi tr6 ng gtic vay

6 C6 tirc, lgi nhufn 116 tri cho chri sd hiru

Luu chuy6n thufln tir ho4t tlQng thi chinhLuu chuy6n thuAn trong kj,Tidn vir tucng tlutrng ti6n tliu kfAnh hu&ng cria thay A6i t5, gia

Ti6n vir tutrng ducrng tidn cu5i t<]

Ngucri lfp biOu

t/,b-

01

02

03

04

05

06

08

09

10

11

12

t415

16

l720

24

27

30

JJ

34

36

40

50

60

61

70

K6 tofn tru6ng

1,472,726,054

1,655,915,826

1,396,072,8'16

259,842,950

3,128,641,880

(6,674,523)

I ,888,050,4 i 6

6,87L,544,560

372,410,573

(259,842,950)

(488,715,237)

2,116,992,304(6,958,112,917)

6,664,294,106

(3,694,389,404)

0

0

0

199,273,914

(3,495,115,490)

10,3 80,307,043

(71,410,420,784)

(1,030,113,741)

2,139,064,875

3,888,220,048

6,427,284,923

1,139,490,837

1,802,091,040

1,457,484,392

344,606,648

2,941,581,877

2,844,8I 5,808

3,098,515,224

2,521,393,899

72,851,490

(344,606.648)

( 180,750,975)

( I 6,1 89,805)

10,937,616,869

(542,893,584)

(3,000,000,000)

152,140,525

(3,390,153,059)

3'7,359,252,140

(44,883,414,168)

(7,524,162,628)

23,301,182

6,025,999,162

6,049,299,944

1

),\

2l

22

23

re2t

:(lcx,,"7

6ry8CONG TY

CO PHAN

TH.$ryi;y

coNG Ty co pHAN THrJc pHAM HA Ner sAo cAo rar cnixu nop NsArDia chi: S6 zq-ze TrAn NhAt Du6r - I-todn Ki6rn -t{A NQi -^^^arYiftil;l;Di0n thoai: 04 3B 253 825; Fax: 04 38 282 601

-- Miu s

-so

B o9-DN

r. Dac DIEM HOAT DONG

l. Hinh th['c sn hfru

C6ng ty C6 phAn 'fh1rc phAm He Nq)i li C6ng ty C6 phAn dusc chuy6n d6i ttr C6ng ty TNHH MTVTlryc phAm Hd Nqi theo K6 hoach sO tgt^CI-UBND ngiry 30ll2Dbt3 cfia Uy ban nhAn dAn Thdnhph6 Hd NQi vC silp x6p, A6i mOl doanh nghiQp i00% v6n Nhi nudc trgc thu6c Uy ban nhAn ddnThdnh pnO UaNQi nani 2014 vi Quy6t dinh s6 5965/QD-UBND ngdy 13 th6ng 11 ndm 2014 v6 vi6cph6 duy6t gi6 tri doanh nghiQp vA phuong 6n c6 phAn h6a C6ng ty TNIIH MTV Thuc phAm I{d N6ithuQc T6ng C6ng ty Thr-rong rnai FIii N6i.

C6ng ty hoqt dQng theo "GiAy chirng nh4n cl5ng ky cloanh nghiQp c6ng ty c6 phAn" v6i md sd doanhnghiQp ld 0100106803, d[ng kyi lAn dAu ngdy 28 th6ng 05 ndm 2015 vd sira d6i lAn thf 14 ngiy 08thlng 12 ndm 201 5 clo So fZ noa.tl vn DAu"tu' rhinh pli6 Hd NQi cAp.

T6n vi€t tit cira C6ng ty ld HI-'C.

V6n Di6u 16 cira .C6ng ty theo Gi6y chfLng nhAn cldng ky cloanh nghiQp c6ng ty c6 phAn ld:145.000.000.000 d6ng trrong cluong v6i 14.500.000 c6 phin. Mdnh gia;6i i6 prra, ta to.obO OOng.Trong d6:- V6n Nhd nu6c \d14.112.000.000 d6ng tuong duong v6i 5l ,5670/0 V6n Di€u 16.

- V6n c[ta c6c t6 chiLc, cii nhAn khdc ld 70.228.000.000 d6ng tuong drrong voi 48,433oh V6n Di6u 16.

Todn bQ s6 c6 phAn 14.500.000 ld c6 phAn ph6 th6ng.

T4r sd chinh cfra Cdng ty tqi sd 24-26 TrAn NhAt DuAt, phtrcrng D6ng XuAn, quAn Hodn Ki6rn,thdnh ph6 Hd Noi.

2. Nginh ngnd mnh doanh

- Che bi6n, bAo quAn thlt v.i cdc sAn phAm tiL thit;CnO UiCn, b6o quAn thrly sin vd c6c sin phArn tu'thrhy sAn;

- Ch6 bi6n vd b6o quAn rau quA;

- SAn xLrAt c6c loai bdnh tu bQt;- Bdn budn ndng, l6rn sin nguy6n li6u (tnr 96, tre, nira) vd d6ng vAt s6ng. Chi titit: b5n budn th6c,

ng6 vi c6c loai hat ngir c6c kh6c;- B6n bu6n thri'c dn vd nguy6n li0u lAm tliric 6n cho gia s[rc, gia cim vd thuy sin;- B6n bu6n gao;- B6n bu6n thgc phAm;- B6n bu6n d6 u6ng;- B6n bu6n sAn phAm thu6c 16, thu6c ldo (kh6ng bao g6m thu6c t6 ngoai);- Br{n bu6n d6 clung kh6c cho gia clinh;- R6n 16 luong-thqc, thg'c phArn, d6 u6ng, thu6c 16, thu6c ldo chi6m fy trgng lm trong c6c c[r'a hdng

kinh doanh t6ng hop;- Btin 16 luong thuc trong cic cira hing chr,ry6n doanh;- B6n 16 v6i, len, soi, chi khAu vd c6c hing d6t khic trong c6c cira hing chuy6n doanh;- B5n l6 thim, dQm, chdn, mdtr, rdm. vqt liQLr phir tucrng vd sAn trong c6c c[ra hAng chuy6n doanh;- Ban 16 dO gia dpng, giud'ng, t[r, bin gh6 va do noi ttiAt trrong tr,r, tldn ve b0 dan diQ;, dO clirng gia

dinh kh6c cltua alrroc phdn vdo clAr-r trong c6c cfra hdng clruydn doanh;- BAn 16 d6 dien gia dung, giud'ng, tir, bin. gh6 vd OO nOi th6t tuong tr,r, ddn vi bd rldn cti6n, d6 cltng

gia rlinh kh6c chua dLrcrc phAn vdo-dAu trong c6c cfra hdng chuy6n doanh;- B6n le thi6t bi, clung cu th6 duc thil thao trong c6c ciLa hdng chirydn rloanhl- Bdn 16 trd choi, d6 choi trong c6c cira hdng chuydn doanh;- !6n 16 hAng may m{c, gidy d6p, hdng da vd gi6 da trong c6c c[ra hdng chuy6n doanh;- B6n 16 thtr6c, dltng cu y t6, rn! phim vd vAt phAm vO sinh trong chc cira hdng chuydn doanh;- Nhir hing vd c6c dich vr; 5n u6ng phpg vu luu c16ng;

- Cung c6p dich vp [n u6ng theo hop c16ng kh6ng thud'ng xuy6n v6i khdch hdng;- Dich vu 6n u6ng kh6c;- Dich vu d6 u6ng;

conc ry cO pnAN THrIc pnAvr HA NorDla chi: SO Z+-ZA TrAn Nhflt Dudt - Hodn Ki6m -HA N6i

nAo cAo rAr cnixn ngr mnAreuf r N,4.rvr zors

Di6n thoai: 04 38 253 825; Fax: 04 38 282 601

- Brin bu6n t6ng hg'p;- Ho4t ddng dich vu h5 tro kinh doanh kh6c con lai chua dtLcrc phAn vio ddu;- B5n le hdng hoa khdc rn6i trong c6c c[ra lrdng chuydn doanh;- Hoqt ct6ng dich vp h6 trg kh6c li6n quan d€n vQn tai;- Kho b6i luu giir hdng h6a;

Kinh doanh b6t d6ng sin, quy6n.sir dpng dAt thudc chir so hiru, ch[r sir dung ho[c dithu6;- Ho4t dQng clich vu 16 tro t4rc tiilp cho vdn tAi dtrong sit vi dud.ng b6;- Dich vu luu trir ngdn ngdy;- Sin xu6t m6n dn, thlrc an ch6 bi6n sin;- SAn xuAt thuc phArn khdc chrra duo. c phAn vdo clAu.

3. C6u trirc Cdng ty

Tqi ngAy 311312019 C6ng ty c6 02 C6ng ty con vi 03 C6ng ty li6n ktlt nhu duoc li€t kC du6i d6y:

Cdng ty con, c6ng ty liOn k6t Tinh trang troqtd0,rg

Cdng ty c6 phAn TMDV Bic Qua Tru6c hoat c16ng

C6ng ty c6 phAn TM l-dng YCn Trudc hoat cl6ng

C6ng ty CP SXKD Gia suc gia carn Dang hoat d6ng

C6ng ty CP Arn thu'c Hd N6i Dang hoat c16ng

C6ng ty CP Thtrc phArn chirc nlng Dang ldrn th[r tucchAm drjrt hoat d6ng

Tinh trqng tru'6c hoat dQng lA dang trong giai doan dAu tu va chua bat dAu ho4t dQng kinh doanh chinlr.

Hoat ttQng chinh trong k! cira C6ng ty li sAn xr-r6t kinh doanh thuc phdm vi bAt d6ng sAn cho thud

II. NAM TAI CHIMI VA DON VI TIBN T[

Nim tii chinh

Nam tdichinh ctia C6ngty bat dAu tir ngdy 01/01 vA k6t thirc vdo ngdy 3il12 hdng ndm.

Dcrn vi ti6n tQ sii dqng trong h0 to:in

Dcyn vl ti6n tC sir dlrng trong ghi chdp k6 to6n td d6ng Vi6t Narn (VND).

m. CHUAN MU'c vA cHE Do KE TOAN Ap nuxcChA d0 k6 todn rip dgng

C6ng ty 6p dpng ChuAn rnuc k6 to6n Vi6t Narn vd Che clQ K6 to6n (Doanh nghiQp) Vi6t Nam duoc banhinh kdrn theo Th6ng trr s6 200/2014/TT-BTC ngiry 22 thdng 12 ndrn 2014 clo BQ I'di chinh ban hdnhvd Th6ng tv 5312016/TT-BTC ngdy 2110312016 vd c6c quy dinh ph6p ly li6n quan dtln vi6c lAp vir trinhbdy b6o c6o tdi chinh,

Tuy0n bii vd vi6c tufln thfi Chuin mu'c k6 to{n vir ChO dO kG to:ln

Ban Gi6m d6c C6ng ty dim bAo d5 tr"r0n thir clAy dir ciic ChuAn muc k6 to6n Vi6t Nam vd Che d6 kCto6n doanh nghiCp ViQt Narn c15 dugc ban hdnh vi c6 hi6u lu'c li6n quan d6n vi6c l6p vd trinh bAy 86oc6o tdi chinh ho. p nhAt cho k! hoat dQng tir ngdy 01/01/2019 ct6n ngdy 3 tl3l2}tg.

Tf lQ se Quy6n bi6u1hfru quyOt

53,00% 53,00%

51,00% 5l ,00%

31,040 3l,04Yo

21,590h 21,59Y0

It\

cONc ry co pnAN THr/c pnAnr HA Norn:^ -r, al;, ^-- \Eia chi: So 24-26 r.A,, Nr.,it'o,,ii- ri"a^ iiiOlf_ua xoin:aDiQn thgai 04 38 25 3 825; Fax: 04 38 282 6OtMINH nAo cAo rTAr c HgP

nAo cAo rAr cnirvn Hgp NHATQUY T NAM 2OI9

86o c6o tdi chinh fern^the9

kh6ng nham phin.6nh tinh hinh tai chinrr, k6t q0a hoat d6ng kinh doanh vdtinh hinh luu chuydn ti6n tQ theo c.ic nguycn tac va irronglc'te,oan duoc clap nhan chung tai c6c .rr6cklriic ugoai Vidt Narn.

Hinh thri,c k6 to6n rip dgng

C6ng ty 6p dLrng hinh thirc ghi s6 ktl to6n: Nhat ki, chfrng tu dp.a rr6n rn6y tinh

IV. CAC CHINH SACH KE ToAN Ap ouNc

Co s& lip Bio c{o tii chinh hg,p nhit

C6ng ty con

86o c6o tdi chinh hcrp nhAt.gint ,,e.n dQ bao g6rn ciic bdo cdo tdi chinh cta c6,g ty m9 vd ciic c6ng rycon cho giai doa, k6 to6n tt ngdy 01 rh6ng 0r"n6m zorl den ngdy 3l th6ng 3 nrm 2019.

c6c b6o c6o tdi chinh cira c6ng ty tne vd :6:rcong ty con sir d,qr,g cl6 ho. p^nhit du.oc IAp cho cirng m6tk! k6 to6n, vd du'o'c.6p

!u1q 9a". irinh sdch re toei *q',t

"a.i, trr6ng ntr6r. c6c brjrt to6n di6u chinh duocthuc hi6n ool voi u6t t<l,chlnh srich k6 to6n ndo c6 aie* i.na. bie;;;;; ;;;-|6o,;;;;ffiil;,;;c6c c6ng ty con vd Cdng ty.

Sti dLL cric tdikhoan.c6c tron bAng ccn ooi re to6n, chc khodn thLr nhqrp vd chi phi, cdc kho6n Iai hoac lcnOi b0 trong TAp dodn cliua thuc hi6n duo. c loai trir hodn todn. '^"rr/ r " v'lrr vrrr' vd

Loi ich cira c6 d6ng kh6ng ki6nr sodt ld phAn.lo'i ich trong lii hoac I6 vd trong tAi san thuAn cia c6ng ty, con kh6ng dugc n[m giti' bdi TAp doin. Lqi ich cira c6 oSrg r.no"g Ha," *a? i*o" "trn

bdy ri6ng bi6ttf1^b6o c6o k6t qu6 kinh cloa,h ho.'p nhdt.va du'o'c trinh uay'.icng bict v6i phAn v6n chir so hfru c0a c6cc6 d6ng cfra c6,g ty me trong phAn v6n chir scy nri.u tr6, g;rg "ai;5ikj;J#irqp ;na,.

86o c6o tdi chinh:fr1rt6..":lg ty con clugc bao gorn trong b6o ciio tdi chinh hop nh6t k6 tir ngdy

;iffi? $:H:r, uat aau c6 hi6"u itrc cho toi ngdy ;;yil ki6?"l"ai"r',a,"' j*',i,""'on*ong

ph6p c6ng

' Tdi sin vd No phii tri cita cdc c6ng ty duo. c trc.,p nhAt dugc phan 6nh theo gi6 tri ghi s6:r Kh6ng c6 loi th6 thuong mai tir viQc -hqp

,.,1,6t."

vi6c thodi v6n cira.c6ng ry Tq t.ong c6ng tv:.o,] mi kh6ng clSn d6n rnet quyen ki6m so6t duoc k6 to6ntuolg tu nhu c6c giao dich v6n chir so hfrlu. chdnh lQch gilra gia ,ri ti,rv ;;i;i;A;;u hiru cira T6p ctodntrong tdi s'1n thuAn.cira !6ng ty con va s6 chi hoqc,tli, il:"ie" thorii von tai c6ng ty con duoc ghi nh6nvdo lgi nhu6n sau trru6 chrra prran ph6i thuQc v6n ch[r s6- hiru.

Cdng ty li6n k6t

c6ng ty li6n k5t ld nhti'ng c6ng ty rnd c6ngty c6 anh hu6rg ddng k6, nhung kh6ng kierrr so6t, crlc chinhsdch tii chinh va hoat d6ng cira c6ng ty cq;$ ty uc, tei a",rs" I.ru.r, to6n tl.reo phuong ph6p v6n chir sdhfr'u' Brio ctio tdi chinh hop nh6t bao go," pnil i,ra !ong.,y auo" huong trong.thu nh6p vd chi phi cta

:9'g.ly li€n kt5t dLrcvc lracli todn theo itluong phrip von ""nr

,o hiru, sau khi dieu chinh theo chinh s6ch

Xir'l* cfra c6ng tv, ttr ngdv bnt dAu cho tolngdy

"r,A* JJt-rrr inti huc,ig d6r; kc ;6;;, #ff;;

Khi phAn 15 cfra c6ng ty li€n ktSt n-rd cdng ty phii chia se vuot qu6 loi ich cLia c6ng fy trong c6ng ryli6n kt5t du-o. c hach.toen tn"o ph,ong prrap von crrt sd hiru, gia tt gni .o-;;h*; dau tu (bao g6rncric khoan dAu tu ddi han, n6Lr c6) se?irqcghi gia* tJirrru fr,ung vd dirng vi6c ghi nha, c6c khoan ldph6t sinh trong tuong lai trir c6c khoan t6ltrLr0c phqrm vi fra co,rg ty c6 nghla vu phii tr6 hodc dd trithay cho c6ng fy li6n kt5t.

CONG TY CO PHAN THIJC PHAM HA NQIEia chi: 36 24-26 Trin Nh6t Du6t - Hodn Ki6m -Hd N6i

nAo cAo rAr cniuH Hgp unAreuY l NAtr zorq

Di0n tho4i: 04 38 253 825; Fax: 04 38 282 60lTHUYET MINH NAO CAO rAr CrriNIr HOP

Kho6n lai vd 16 chua thuc hiQn ph6t sinh tu c6c giao dich v6i c6c c6ng ty li6n k6t dr,rcyc hach to6n theo

PloY,lg ph6p v6n chfr so lt[i'u du'o'c tru' vAo khoAir dAu tu trong pharn vi ic.ri ich cfra C6ng ty t4i c6ng fy

li€n kdt.

C6c loiri tf gi6 h6i tlo:ii {p th.rng trong hG to6n

D6i v6i c6c nghiCp vu ph6t sinh bing ngoai tC

CAc nghi6p vu ph.{t sinh bang ngoai tC duoc qr.ry cl6i theo ti gifl ap dr.rng tai thcyi di6m ph6t sinh nghi6pvp, ch6nh lQch r,j gi6 ph6t sinli tir c6c nghiOp vu ndy duoc ghi nh6n td thu nhAp va cni phi tei ;hinirtrong 86o c6o ktlt qui kinh cloanh.

(i) Cric khoAn v6n bing ti6n c6 g6c ngoai tC clLlo-c phAn loai ld tdi sAn (Ti6n, No phii thu,...): D6nhgi5 lai theo ty gi6 mua vdo c[ra NgAn hing thrrong mai mi C6ng ty mo' rdi khoAn rpi ngdy 311312019.

(ii) C6c khoAn v6n b[ng ti6n c6 g6c ngo4i tC duo. c phAn loai ld ncr phAi trA (phAi tr6 nguo.i bdn, vay,..):D6nh gi6 lai theo ty gi5 b6n ra cia NgAn hing thuorng rrai mi C6ng ty mo tdi khoin tai ngdy : ll3l20l9.

Clrenh J::l ,, gi6.ph6t sinh ttrviQc d6lh gi6 l4i dugc k6t chuydn vio tdi khoin Ch6nh l6ch ry gi6 413,s6 drr tdi khoan ndy sc duoc k6t chuydn vdo Doanh thu hoflc tni pni tdi chfnh tai thdi Aic," rip"nao

"aotdi chinh hrrp nh6t.

Nguy6n tic ghi nh$n ti6n vi cric hhoin tuo,ng tlurrng tidn

NguyAn tdc xdc dinh tiin

Tidn: Bao g6rn Ti0n mdt, Ti6n giri ngAn hAng (kh6ng kj,han) vd Tiin clang chuy6n. Ti6n mit, Ti6n giringdn hing ducrc gIi nhAn tr6n ccr so thuc t6 ph6t sinh thu-chi. Tien dan[ chlyep duoc ghi nhAn duavdo c6c l6nh chuy6n ti6n chua c6 gi6y b6o No vi gi6y n6p ti6n chrra c6 gily uao co-

Nguy€n dc xiic dinh cac khodn ttrfitg dtrmtg tiin

Ld c6c khorin dAu tu ng6rr han, ti6n grri c6 k! han c6-thiri han thu h6i hoac d6o han khong qu6 3 th6ngkti tti ngny dAu tu, giriji9i

": $a nang chuy€n aoi a6 aang it,ann ,lgt i;;l;;ta" ,a.'oirrl vd kh6ng c6riri ro trong chuy6n d6i ttrinh ti6n rai tLrdi di6rn b6o c6o.

Nguy6n tic k6 toiin c{c lthojin rIAu tu tii chinh

Ctic khoitn ddu trc ndm giit ddn ngiq, (ldo hgn

C6c kho6n dAu tu n[rn.giir d6n ngdy d6o hm bao g6m c6c khoAn tidn gtii ngan hdng co k! han (baogo* !1c6c.loqi tin phi6u, ny pnicu;, tr6i phi6u,

"6 piic, ,.r, oai Lren prJ,jra,.,rr'# u"O! prrai mua tai tai

m6t tho'i di6m nhdt dinh trong tuonrg tai vd c6c khoin cho vay nam ji" ae,1 ,ga, al" han v6i muc dichthu lhi hdng kj'vd c6c khoa'dAu tu nim giir d5n ngdy d6o han kh6c.

C6c khodn dALr tu ndm giir c16n ngdy d6o han dug'c ghi nh6n theo gi6 g6c vA ducyc x6c dinh theo gid trihop ly c[n cf vdo kha ndng thu h6i cfra kho6n dAu tu.

t6t cA c6c khoin dAu tu duo;c phAn loai ld c6c khoAn rnuc ti6n tO c6 g6c ,go4i t6 sE dugc it6nh gi6 laitheo ty gi6 giao clich thrrc t6 tqi rhoi di6m l3p 86o c6o tdi chinh.

coNc rY co psAN THt/c pnAnr nA NoI BAo cAo rar crfxn Hop rrrlArDia chi: so zq-za TrAn NhAt DuAt - Ijodn Kiiirn -rin NQi -^-^a;Ti"il;il;,;EiQn thoai: 04 38 253 825; Fax: 04 3 8 282 601

Cdc khodn cho vay

Ld c6c khoin cho vay theo kh6 udc giira c6c b6n nhung kh6ng duoc giao clich mua, b6n tr6n thitrucrng nhrr chiLng kho6n.

tAt ca c6c khoan cho vay cltrgc phAn lo4i ld c6c khoan mpc ti6n tO c6 g6c ngoai tQ s6 cluo. c d6nh gi6 laitheo tj' gih giao dich thrrc tt5 tai thdi di6m lrlp 86o c6o tdi chinh ncr. p ntr6t.

Du phdng c6c kho6n cho vay kh6 doi ctugc l6p cho tirng khoAn cho vay kh6 ddi cdn cir vdo thoi gianquii han trA no g6c theo. carn k6t no ban clAu (kh6ng tinh dOn vi6c gia han nq gi['a c6c b6n), ho[c cdn cftvio mirc t6n thdt du ki6n c6 thO xAy ra.

Cac khocin ddu tu t,do don v! khcic

EAu ttr vdo c6ng ty con: C6c khoAn dAu trr vdo cdc c6ng 1y con mir cdng ty n6m quydn ki6m sodt drro-ctrinh bdy theo phuong ph6p gi6 g6c tr6n 86o c6o tdi chinh.

C:ic khoin phAn.phdi loi nhuQn mi C6ng ty nh6n duoc tir sO lo-i nhuan ltiy kC cta c6c c6ng ty son saungiy C6ng ty n5m quy€n kid.rn so6t dLroc ghi nh6n vdo ktSt quA hoat cl6ng kinh doanh tro-ng nam ciaC61g ty Cdc khoAn phin ph6i khic cluoc xern nhu phAn thu i.,Oi .6" khonn dAu tu vir dLrgc tiu vdo gi6tri diu trr.

DAu tu vdo c6ng ty li6n k6t, li€n doanh: C6c khoAn dAu tLr vio c6ng ty li6n ktit, li6n doanh mA trong d6C6ng ty c6 ilnh huolg d6ng kd dLro. c trinh bdy theo phucrng ph6p gi6 g6c.

' C6c khoAn phAn ph6i lgi nhuf,n mi C6ng ty nh6n drrgc tri s6 lcyi nhuan lfry ke cua circ c6ng ty li6n ktitsau ngiy C6ng ty nam qLry6n ki€rn sorit ducrc ghi nh6n vio k6t qui hoat d6ng kinh doan[ tiong ndmcira C6ng ty. C6c khoAn phAn ph6i kh6c dLro-c xem nhu phAn thu lrOl

"a" khoAn d6u tu vd dugc trir vdo

gi6 tri diu trL.

Cric khoin dAu tu khdc: Drrcyc ghi nhAn theo phucrng ph6p gi6 g6c.

Du phdng t6n thtit cdc khoirn dtiu hr

Du phdng t6n th6t cho c6c khoAn dAu tu vdo c6ng ty con, cgng.ty li6n cloanh, li6n kdt duoc trich lApkhi c6c c6ng ty ndy bi t5 d6n dtin nhd dAu tu c6 khA nang rn6t vdn hoac khoAn dg phong do suy gi6rngi5 tri c6c khoin dAu tu vdo ciic c6ng ty nAy (trir tnrdrrg ho. p 15 theo kt5 hoach c1d du.oc *a. aint-, t.ongphrrcmg 6n kinh doanl.r tru6c khi ddu trr). M[r'c_trich lQp dri phdng tuong r1'ng v6i ry le g6p v6n cr]riC6ng ty trong cdc t6 ch(rc kinh t6 theo huong d6n tqriTh6ng trr 89D013/r1-eTc

"giy it7eizo13. D6i

v6i c6c kho6n dAu tu kh6c, vi6c trich lqrp clu phong t6n th6icdn cfi'vdo gi6 trl hqp fi .r" khoin dAu tutai thdi dii5m trich l6p, tronglrud'ng hop kh6ng xdi dinh dLrcrc gi6 tri h;p lf viQc lap du phong cdn cfrvio khoAn 15 cira b6n dtroc diu trL.

Nguy6n tic kO tofn ngr'phii thu

C6c kho6n Nq phii thu du'gc theo dbi chi ti6t theo kj, han phii thu, tt6i tuqng phii thu, loai nguyen t6phAi thu vi c6c ytiu t6 khirc theo nhu cAu quin l! cira COng ty.

C6c kho6n No phii thu bao g6m phni thu kh6ch hdng vd ph6i thu kh6c duoc ghi nh6n theo lguyen tic:

' Phai thu cfta kh6ch hing g6n.r c6c khoAn phai thu mang t[nh chAt thuong mai ph6t sinh tir giao clichc6 tinh ch6t mua - b6n giiia C6ng ty vd ngrroi mLra (i"d clo-n vj dqc lap16i niuJi Ua,r, go?,

"a .al

khoAn phfli thu giira c6ng ty rne vd c6ng ty con, li6n doanh, li€n k6t). Kho6n ph6i thu ndy g6m c6c6c khoAn phAi thu vA tiAn b5n hdng xuAt khAu cira bOn giao ty th6c th6ng qua ben nlpn tr! tnac.

cdxc rv co pnAx rHrrc pnAm HA Nor nAo cAo rar cniuu rlop nrlArDia chi: SO Zq-Ze TrAn NhArDuit * Flodn Ki6rn -Hd N6i QuY t ivAtr,t zot q

Di6n thoai: 04 38 253 825; Fax: 04 3 8 282 60 I

Cdc khoin ph6i thu thuong miri duo. c ghi nhin phu hcrp v6i chLrAn mlrc doanh thu v0 thoi di6m ghinhQn cdn cir theo h6a don, chfrng tu ph6t sinh.

. PhAithu kh6c g6m c6c khoin phAi thu kh6ng mang tinh thtLong mai.

. PhAi thu nQi b0 g6* c6c lihoin phii thu c6c don vj t1c tlruQc khdng c<l trL c6ch phdp nhAn hach toar phg thu6c.

C6c khoan phii thu dugc ph6n loai li Ngin han vd Ddi hiu"r tr6n Bing cAn aOi tO to6n cdn cu k! hancdn lqi c[ra c6c khoAn phii thu t4i ngdy lfip 86o c6o Tdi chinh hop nhAt.

Dr.r plidng ng phAi thu kho 9oi: dugc lqp cho tirng khoAn ng phii thu kh6 ddi cdn cti vdo thoi gian qu6

han tri nq g6c theo cam kt5t ncr ban clAu (kh6ng tinh d6n viQc giri han no. gitia c6c b6n), hoac du kirlnrnirc t6n thet c6 th6 xAy ra theo hu'6ng d6n t4i Th6ng ttr 22812009/TT-BTC ngdy 07/l 212009.

Nguy0n tic k6 toin hing t6n kho^JNgtrydn tcic ghi nhQn hing tott klrct

Hdng t6n kho dugc xrlc.dinh tr6n co sd gi.1th6p hon giira gi6 g6c vd gi6 trl thuAn c6 th€ thuc hi6n. Gi6g6c hAng t6n kho bao g6m chi phi mua, chi phi chil bi6n vi c6c chi phi kh6c c6 li6n quan truc ti6p kh6cdii c6 duqc hdng tdn kho cv clia ditin vi trang thSi hi6n tai.

Chi phi mua cfra lidng t6n kho bao g6rn gi6 mua, c6c loai thu6 kh6ng clugc hoAn l4i, chi phi v4n

chuy6n, b6o qudn, b6c xi5p trong c1u6 trinh mua hAng vd c6c chi phi c6 li6n quan trgc ti6p dtln viQc mua

hdng. Chi phi ch6 bi6n bao g6m chi phi nguy6n vQt liQu trqrc ti6p, chi phi lao dQng tryc ti6p, chi phi sina , ,.t -i.xuat chung bi6n al6i vi clri plri satt ruat cltttng cd dinlt.

Phrong phdp ghi nhQn hdng tin kho

Gi6 tri crha hdng t6n kho cuOi ti, dugc tinh theo phr.rong phSp binh quin gia quy6n. Phuong phdp hach). ,,, to6n hing tfrn kho dugc 6p dpng ld phuo'ng phdp k6 khai thuong xuy6n.

Phrrong phcip lQp dar phing gitun gid hirng t6n kho

Dy phong giAm gi6 hing t6n kho cluoc \0n vdo thoi di6m k6t fi(rc ni6n dQ k6 to6n vd dugc x6c dinhtr€n co sd ch0nh lQch gitla gi6 g6c hing t6n kho l6n hon gi5 tri thuin co th6 thtlc hiqn duoc cira chirng.

Nguy6n tic k6 tofn vh khiu hao Tii srin c6 ainn hfi'u hinh vh v6 hinh

NguyAn fic ghi nhQn

'l'di sin c6 ainn hiru hinh cltLgc phan iinh theo gi6 g6c, trinh biy theo nguyOn gi6 trir gi6 tri hao rndn l[iyk6. Nguy6n gi6 tdi sAn c6 clinh bao g6m todn bQ c6c chi phf md C6ng ty phni bo ra dC c6 dugc tdi sAn

c6 dinh tinh d6n thoi di6rn dua tAi sin d6 viro trang th6i sin sing s[r dung.

" .,. ',l'iri s6n cd dinh v6 hinh bao g6m quy6n sir clgng clAt, b.1ng s6ng ch6 vd c6c tdi sAn c6 dinh v6 hinhkh6c. Quydn s[r dpng det le toAn bQ c6c chi phi thlrc td C6ng ty d5 chi ra c6 li6n quan trgc ti6p tdi di6ntich d6t sil dlrng, bao g6rn: ti6n chi ra dtl co qry6n siL dpng ctAt, chi phi cho d6n bir, giAi phong m[r, : ,abing, san lAp m4t b5ng, 10 phi trLL5'c pa ...Quy6n sfr dgng d6t co thcvi han x6c dinh dugc th6 hien theonguy6n gi6 trir gi6 tri hao mdn luy kti. Bing s6ng ch6 vA thtrong hi6u cltrcvc ghi nhAn ban dAu theo gi6rnua vir dugc khAu hao theo phur:ng ph6p du'drg tl-rdng dtra tr6n thdi gian htiu dung u6c tinh.

, .{ -. , ,liri sin c6 dinh thu6 tAi chinh ducvc ghi nhqrn ban.d6u theo giir tr1 hqp l;i hoflc gi6 tri hi€n tai c[ra cdckhoAn thanh to6n ti6n thud t6i tniCu lihOng'bao g6m thu6 gia tri gio tdng) vA c6c chi phi trr,rc ti6p ban,lddu li6n quan d6n tdi sAn c6 dinh thu6 tei chinh. Trong qu6 trinh sfr dlurg tii s6n c6 dinh thu6 tdi chinhdugc trinh bdy theo nguy6n gi6 trir gi6 tri hao mon hiy kCI.

" I -. , -Khi tdi sirn co clinh dugc b6n hay thanh ly, nguydn gi6 vd kh6r"r hao lny k6 dtrgc x6a s6 vd bdt kj, khoAn16i, l5 ndo ph6t sinh do viQc thanh lf d6u cltroc tinh vdo thu nhAp kh6c hay chi phi kh6c trong k!.

cONG rY co rHAN THIIJ rHAM na NOrDia chi: 36 24-26 TrAn Nhpt Dupt - Hodn Ki6m -Hd NOi

nAo cAo rAr cniNn Hgp NHAreuf r NAvr zors

Di6n thoai: 04 38 253 825; Fax: 04 38 282 601TH{TYET MINH BAO CAO TAI CHINTI HOP

Nhd xudng vd v6t ki6n trfrcM6y moc vd thi6t biThiet bi v[n phongPhucrng ti6n vdn tAi

Nguy0n tic ghi nhin vi kh6u hao Uit aQng sin tliu tu

Phurrng phdp khiiu hao

Kh6u hao dr.rcrc trich theo phr.rong ph6p dunng thdng drra theo Th6ng tv 4512013[T-BTC ngdy2510412013 cira 86 Tii chinh.

Nbm 201956 n6m

0s*2505-0803 - 10

06- t0

NgtryAn itc ghi nhdn

B6t d6ng sin diu tu du'cvc ghi nhAn theo giii g6c. Trong qu6 trinh n5m gilr chcr tang gii hoac cho thu6hoat dQng, U6t OOng sAn dAu tu c1u'o-c ghi nharitheo ,gryen gi6 trir gi6 trahao mon try t<e.

Phrong phdp khdtr hao

n6t aqng san dAu tu drrnc tinh, trich kh6u hao nhu c6c tdi s6n c6 dinh kh6c.

Nguy6n tic k6 to:in chi phi xfiy tlqrng co'bin d& rlang

Cdc tdi s,{n dang trong qu6 trinh xAy dtnrg phuc vu lnuc clich sin xuAt, cho thu6, quAn tri hodc cho b6tkj, rnuc dich ndo khhc cluo-c ghi nhAn theo gi6 g5c. Chi phi ndy bao g6rn chi phi a;.n uu vd chi phi l6ivay c6 li6n quan.phir ho-p v6i chinh sdcli kd todn c.fra C6ng fy. Vi6c tinh khAu hao cLia c6c tdi sAn ndydtro. c 6p clung gi6ng nhu' vdi c.{c tdi s6n khdc, bit dAu tt khi tdi sen o vdo trang th6i sin sdng sir dung.

Nguy6n tic ghi nhfln vi vi5n h6a khoin chi phi tli vay

Chi phi cli vay li6n quan trlrc ti6p d6n vi6c dAu tu'xAy clyng holc s6n xuAt tii sAn dd dang duo. c tinh vdo gi6tri cita cia tdi sAn d6 (dugc v6n h6a), bao gdm c6c fnoan tai ti6n vay, phAn b6 c6c kho7n chiet mAu n&cphg tr6i khi ph6t hdnh tr6i phi6Lr, cdc kho6n chi phi phu ph6t sinh 1iOn cluan t6i qud trinh ldm thir ruc vay.

ViQc von hoa chi phi cli vay sE dugc tarn ngimg lai trong c6c giai doan mA qu6 trinh dAu tu x6y dunghohc sAn xuit tdi san do dang bi gi6n doan trii'khi srr gi6n doan d6 ld cAn thii5t.

Vi0c v6n h6a chi phi di vay sC chArn dfrt khi c6c hopt d6ng chi y6u cho vi€c chuAn bi clua tdi s6n do dangvio sfr dung hodc brin fl6 hoAn thinh. Chi phi di vay ph6t sinh sau c16 sC duoc ghi nhAn ld chi phi hong kj,.

C6c khoAn thu nh6p ph6t sinh do clAu tu tam thoi c6c khoAn vay ri0ng bi6t trong khi cho sir dung vdomrlc dich c6 duoc tdi sin do dang thi cluo-c ghi giAm trir (-) vio chi phi di vay khiv6n h6a.

Nguy6n tic ghi nhfln chi phi tri trudc

Chi phitr6.tru6c phin 6nh c5c chi phithu'c tA da ph6t sinh nhung c6 li6n qLran ct6n ktit quA hoat d6ng sAnxuAt kinh doanh cria nhi6u kj' kti to6n. Chi phi trA fi'u6'c duoc ghiirhan theo gi6 g6c vd dJoc phAn loaitheongin han vd dii han tr6n Bing cAn d6i k6 to6n cdn c[r vAo tho'i gian tra tru6c

"i,u tfn.,g l ,/p ;6;;.-

Phrong phdp phan bti chi phi trd trmlc

Chi phi trA trr-r6c li6n quan d6n ndm tdi chinh hiQn tai dtroc ghi nh6l vdo chi phi s6n xu6t kinh doanhcfia ndm tdi chinh. ViQc tinh vd phdn b6 chi phi trA trtr6'c dii han cho c6c kj, hpch to6n theo phuu-ngphip duong thing, s6 ndm phdn bO dua vdo tinn cn6t vi mfrc clQ cua tirng loai chi phi.

B O9-DN

c6Nc ry cO pnAN THr/c pnAnr HA NerDia chi: SA zq-zA Tr6n Nhflt-DuQt - Hodn Ki6m -Hd N6i

nAo cAo rar cnixnrrgr unArQUY r NAM 2019

Di0n tho4i: 04 38 253 825; Fax: 04 38 282 6OtMrNH nAo cAo rAr cnixn Hgp NHET

Nguy6n tic k6 tofn Nq ph:ii tri

C6c khoin ng ph6i tri dtroc theo d6i chi ti6t theo k1) han phai trA, d6i tuc/ng phAi trA, loai nguyOn t€ph6i trA vd ciic y6u t6 kh6c theo nhu cAu quAn ly cua b6ng ty.

C6c khoAn ncr ph6i trA bao g6m phii trA ngur)i bdrn, phai tri.no vay, phai trA n6i b6 vd c6c khoAn ph6itr6 kh6c ld c6c khorin no phii trA cttLo-c x6c dinh gAn nhu chic chdn r,6 gi6 tri vd thoi gian vd duoc ghinli6n kh6ng th6p hon nghTa vu phai lhanh to6n, duo-c phdn loai nrru sau:

' PhAi tri ngudi b6n : g6rn cric kho6n phii tri mang tinh ch6t thucrng mai ph6t sinh tu giao dich muahing h6a, dicl.r vu, tdi sin gi['a C6ng ty vd ngutri b6n (ld dor vi dQc lap v6i C6ng ty, g6* ci c6ckhoAn phAi tr6 giira c6ng ty me vd c6ng ty con, c6ng ty li6n doanh, li6n kdt;. fnoan pnai t"r6 ndy g6mcA c6c khoin phAi tri khi nhAp khiu th6ng qua ngu'oi nhAn iry th6c (trong giao dich ntrqp kiAi irythd'c)

' Phii tri kh6c g6m c6c khoin phAi trA kh6ng mang tinh thucrng mai, kh6ng li6n quan d6n giao dichmua b6n, cung c6p hAng h6a dich vu.

Nguy0n tic ghi nhfln vay vi ng'phii trri thuO tii chinh

Bao g6m c6c.khoAn ti6n vay, no. thu6 tdi chinh, kh6ng bao gom c6c khoin vay du6i hinh thrlrc ph6t

!a$ t1a1 phi6u hoac c6 phitiu uu ddi co dieu khoAn bii buoc-ben ph6t hdnh phli mua lai tai rn6t thoidi6m nh6t dinh trong tuong lai.

Cdng ty theo ddi c6c khoAn vay vd n<v thu€ tdi chinh chi ti6t theo tirng d6i tuong no vd ph6n toai ng6nhqn vd ddi han theo th<yi gian trA ng.

Clti phi li6n quan ttrc ti6p d6n khoin vay duoc ghi nhAn vdo chi phi tdi chinh, ngoai trir c6c chi phiph6t sinh tir khoAn vay ri6ng cho muc dich dAu tu, xdy dung hodc s6n xu6t tdi sin d0 clang thi duocv6n h6a theo ChuAn muc Kt5-to6n Chi phi di vay.

Nguy0n tic ghi nhfln chi phi phii tri

9l".Ih".al ch.i.phi.th.1rc t6 chua chi nhung cluoc trich truoc vdo chi phi sAn xu6t, kinh doanh trong k1)c16 dam b6o khi chi phi ph6t sinh thuc t6 khdng gAy dQr bi6n cho chi phi sAn xuAt kinh doanh tr6n co s6d1m b6o nguy€n t5c phir hqp gr"fr'a doanh thu vd chi phi. Khi c6c chi phi d6 thuc su ph6t sinh thi khoAnch6nh 16ch (n6u c6) dugc ghib6 sung ho6c ghi giim tu'ong [rng.

Nguy6n tic ghi nhfln doanh thu chua thr.rc hiQn

Doanh thu chtra thLrc hi6n g6m: doanh thu nhAn tru6c (nhr,r: s6 ti6n thu tru6,c cira kh6ch hdng trongnhi€u kj'k6 to6n vd cho thLr6 tdi sAn, co so'ha tAng, khoAn ldi nhin tru6'c khi cho vay,6;1r"il;;;:c6ng cu no); vi c6c khodn doanh thu chua thLLc hiQn kh6c (nhu: khoan ch6nh l6ch giira gi6 b6n hdngtri chdm, tr6 g6p theo cam kt5t vOi.gia bdn tr6 ti6n ngay, klioan doanh tl-ru tuong [.rig v6i gi6 tri hdn[h6a, dlch."],^ho?: s6 phai chi6t kh6u giAm giir ct.ro t iiaci, hdng trong chr-rcrng trinh kh6ch fa,rg ,.ryaith6ng...); kh6ng bao 96m: ti6n nhAn trudc c[ra ngudi mua ma-COng ty cl.,tra"cung c6p s6n pt,Ar"rr, t-1a,rgh6a, dich vp; doanh thu chua thu dtrcvc tidn cira hoat d6ng cho thue tdi sar, cung"c6p dich vu nlridu kilDoanh thu nhdn tru6c duoc phAn b6 theo phuong ph6[ dud'ng thlng c[n cf"trcn rO Li, ii tf-1r- t,E,,trrr6c.

Nguy6n tic ghi nh{n cic hhoin tlr,r,phdng phrii trri

9il lli 9"n: gL] nhAn c[ra m6t khoAn du phong phai tla la gi6 tri r.rcrc rinh hoo ly ,c khoan ti6n sE phAi

chi dO thanh to6n nghia vu ng hi$n tai tai thoi diem ket thric narn tdi chinh.

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B Og-DN

coxc rv co puAN THrJc PHAM HA NQr nAo cAo rar cnixu Hop xnArDia chi: Sd 24-26 TrAn Nhdt Duflt - Hoiin Ki6m *I Id N6i -^^^A;n;nAil;l;Di6n thoai: 04 38 253 825; Fax: 04 38 282 601

Khoin chCntr l€ch giira s6 clrr phong phai trA di larp d k, ke to6n trtr6'c chua st dung h6t l6n hcrn s6 duphdng phAi trA lap 6 kj,bho c6o cltroc hodn nh6p ghi giAm chi phi trong kj,.

Nguy6n tic ghi nh{n v5n chfi s& hiru

V6n dAu tu cfta chir s6'hiru duo'c ghi nh6n theo s6 v6n thuc g6p cira chir sd hilu.

Loi nhuan chua phAn ph6i x6c dinh tr6n ccv so k6t quA kinh doanh sau thu6 thu nh6p doanh nghi6p vdvi6c phAn ptrOi tq-.i nhuAn hodc xfr lyl l6 cira C6ng ty.

Lo. i nhuAn sau thLr6 cita C6ng ty dugc trich chia c6 tr:Lc cho c5c c6 d6ng sau khi ducyc Dai h6i ddng c6d6ng c6ng ty phe duyQt tpi Dai hQi thrrd'ng ni6n cira Cdng ty vi sau khi da trich 16p c6c qu! dy trir theoDi6u 16 cira C6ng ty.

C6 tirc drrcrc c6ng b6 vd chi tr6 dya tr6n s.6 lo. i nhr.r6n u6c tinh dat duoc. C6 tirc chinh thirc duo-c c6ngb6 vd chi tr6 trong ni6n dQ kC ti6p tir ngu6n lcri nhJ4n chtra phAn ph6i cdn cf vdo sg ph6 duyet tai DaihQi d6ng cO d6ng thudrg ni6n c[ra C6ng ty.

C6c qu! thu6c V6n chir sd hlru cluoc trich lqp cllra tr6n Di6u 16 cira C6ng ty.

Nguy6n tic vir phucrng phrip ghi nhffn rloanh thu, thu nhf,p hhfc

Doanh thu btin himg

Doanli thu b6n hAng duo'c ghi nh4n khi :

. PhAn 16'n riri ro vd lo-i ich gin li6n v6'i quyOn sd hiru sAn phArn hodc hAng h6a dE dtrcrc chuy6n giao, cho ngudi mua;

. C6ng ty kh6ng con nAm girt quy6n quAn l1i hdng h6a nhr-r ngudi s6'hiru hdng h6a hoac quy6n ki6mso6t hing h6a;

r Doanh thu duoc x6c dlnh tuong d6i chac chan;. C6ng ty dd thu hodc sC thr-r clucvc lo-i ich kinh til tu giao dich b6n hdng;o Chi phi li6n qLran diin giao clich bdn hing dtro-c xdc dinh mQt c6ch d6ng tin cqry"

Doonh thu cwtg cdp dich tnt

Doanh thu c[ta giao dich v6 cr,rg c6p dich vu dugc ghi nh6n k]ri kt5t quA cira giao dich d6 duoc x6cdinh mQt c6ch d6ng tin cay. Ktit quA cira giao dich cung cdp dich vp dugc x6c dinh khi thoa m6n t6t cib6n (a) didu ki6n saLr:

. Doanh thu duoc x6c dinh ttrcrng d6i chic ch6n;

. c6 khd nlng thu ct-ro-c 1o. i ich kinh t6 tu giao clich cung c6p dich vu d6;o X6c dinh clr-roc phAn c6ng vi6c dh hoAn thinh tai ngdy cua BAng cAn d6i k6 to6n; vd

' X6c dinh dtro. c chi phi ph6t sinh cho giao dich vd chi phi cl6 hodn thdnh giao dlch cung cAp dich vLr d6.

Truong hq'p viQc cung c6p dich vu li6n quan ddn nhiOu ky thi doanh rhu duo-c ghi lhAp trong k! theokt5t quA phAn c6ng viQc dl hodn thdnh vdo ngdy lAp BAng

"an aOi ke todn ci'u'ti,"JO. efiar.O""g r'ie. Aa

hodn thdnh duo-c x6c dlnh theo phuong ph6p d6nh gi6 c6ng vi6c hoAn thdlh.

Doanh thtt hctgt dQng tdi chlnh

Thu nhAp cho vay,.lhi trai phi6u, lai ti6n giri duoc ghi nhAn tr6n b6o c6o k6t qui kinh cloanh khi ph6tsinh tinh theo ty suAt sinh loi thtrc tC.

C5 tirc, lcri nhufin duo-c chia cluoc ghi nh6n khi C6ng ty duo-c quydn nhqrn c6 tirc hodc dtroc quy6n nh6nlcri nhudn tt viQc g6p v6n.

Thu nhAp do b6n chimg kho6n duoc ghinhdn tr€n co so ch€nh l6ch giira gia b6n vi gi6 g6c cira chfmg kho6n.

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cONc ry co psAN Tr{rr. c pnAvr nA NerEia chi: Sa Zq-Ze rra" NnAiOuft - Hodn Ki6m -Hd N6i

sAo cAo rAr cnixn ngr rvuArquf r NAM zors

DiQn tho4i: 04 38 253 825; Fax: 04 38 282 601MrNH BAO CAO rAr Cnirr,rr IIop

Nguy6n tic l<ti tofn cic khoin girim trir doanh thu

C6c kho6n gi6m trti doanh thu g6rn:

. Chitit kh6u thuong rnai: ld khoin b6n giArn giii ni6m y,it cho kh6ch hdng mua hdng vdi kh6i luongl6n, kh6ng bao g6rn khoAn chi6t kh6u thucrng m4i cho ngudi mua da th5hiQn tron[ h6a dryn GTG"I'hodc h6a don b6n hdng.

' GiAm gi{ hdng bdn: ld khoAn giirn trir cho ngtrd'i mua.do sAn phAm, hdng h6a k6rn, mAt phAm ch6thay kh6ng dfing quy c6ch theo quy dinh trong hop d6ng kinh t6; kh6ng bao g6m khoin giAm gi6hdng bdn cho ngudi mua dd th6 hi6n h'ong h6a dcm GTGT hodc h6a aon Uan nang.

. I-Ieng b6n bi tri lai: do vi pharn cam k6t, vi pham hqp ddng kinh t6, hdng bi k6m, rnAt phAm ch6t,kh6ng dfrng chring lo4i, quy c6ch.

TYo'n.g hgp sin phAm, hing ho6, clich vu d6 ti€u thu tu c6c ki,tru6c, dCn k! sau m6i ph6t sinh chi6tkhAu thtrcrng mai, giim gi6 hdng b6n hodc hing brin bi tra lai fii C6ng ty ghi nhAn theo nguy6n tic:

. Ni5u ph6t sinh tru6c thcvi di6rn phdt hdnh 86o c6o tdi chinh ho-p nhAt: ghi giim doanh thu tr6n 86oc6o tdi chinh hop nh6t cira kj, lflp b6o c6o.

. Ntiu ph6t sinh sau tho'i di6m ph6t hinh 86o c6o tAi chfnh hon nhAt: ghi giAm doanh thu cira lcj, ph6tsinh.

Nguy6n tfc kG toin gii v5n hing b{n

, Ci3 v6n hdng b6n.bao g6rn gi6 v5n cira sAn phAm, hing h6a, dich vg, b6t dQng sin dAu tu b6n trong ky.' (ke ca chi phi khAu hao; chiphi siLa chn'a; chi phi nglii0p.vu cho tirue goS-aa, t,r theo phLrong Ihrlcclio tliu6 hoat d6ng, chi phi nhuong b6n, thanh lli BES dAu tu...,) dr.rnc ghi nh6n phir hqp v6i doanhthu cli ti6u thu trong kj,.

Nguy6n tic vi phuong phip ghi nhfln chi phi tii chinh

C6c khoan chi phi dugc ghi nh6n vdo chi phi tdi chinh g6m:. cl.ri phi hodc c6c khoin t5 ticn quan c16n c6c hoat d6ng dAu tu tdi chinli ;. Chi phi cho vay v?r di vay v6n;. C6c kho6n l5 do thay.d6itli gi6 nOiaoaicdc nghi6p vu ph6t sinh li6n quan d6n ngoait6;r D\r phong giAm gi6 dAu tu chfng kho6n.. Chi phi tdi chinh kh6c

{glY:, tic vi phuong phip ghi nhin chi phi thu6 thu nhAp doanh nghiop hiQn hdrnh, chi phithu6 thu nhfp doanh nghiQp hoin tqi

Chi phi thu6 thtr nhflp cloanh nghi6p (hodc thu nhAp thu6 thu nhAp doanh nghi6p): Li t6ng chi phi thu6thu nhdp.hiQn hAnh vd chi phi thu6 thu nhAp hoad lai (ho[c thri nhap trruithiinrrap r-,ie, hdnh vd rhunhap thui5 thu nhAp hod, lai) khi x6c dinh lqi nhuan rioac r5 cira m6t k!.

o Chi phi thu6 thu nhqrp doanh nghiQp hiQn hdnh: la s6 tnu6 thu nh6p doanh nghiQp phai n6p tinh tr6,thu nh4p chiu tliu6 trong ndm vd thu6 su6t thu6 thu nhgp doanh nghiQp fridn franf1 Thu6 thu nhaphiQn hdnh dugc tinli dua tr€n thu nhqp chiu thu5. vi thu6 su6t 6p clung trong kj, tinh thu6. Kho6nthu nhdp chiu thu6 ch6nh l6ch so v6i lo'i nhuin kO to6n ld do dieLr .tiini-,

"a" fir1oan ch€nh lQch giti.a

loi nhufln kti to6n vd thu nhAp chir,r thu6 theo chinh s6ch thlrc hicn hdnh.

' Chi phi thu6 thu nhAp doanh nghiOp horn lai: ld s6 thu6 thu nhAp doanh nghiop so phAi 16p trongtyTg.lai ph6t sinh til vi6c: ghi nhAn thutS thu nhap horn lai phai tr6 trong-nem; hodn nhqp^tdi salthu6 thu nhAp hoSn lai da durvc ghi nhAn tt\' c6c nim tru'6c; t trOrg ghi nhAn tdi s6n thuri ihu nh6p

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coNc ry co pnAN THr/c pHAu nA xQl nAo cAo rar cniNs Hop i,cHArDia chi: SO zq-ze TrAn Nh6t DuAt - Hodn Kieri -Ua Nqi - ^auYi-il,4il;l;Diqn thgai: 04 38 251 825; fax: Q4 38 292 60iTHUYET MrNH nAo cAo rar cui

hodn lai hodc thu6 thu nhpp holn l4i ph6i trn ph6t sinh tir c6c giao dich duo-c ghi nhfln trtrc titip vdov6n cht so htu.

C6ng cg tiri chinh

Ghi nhQn ban diitt

TAi sin tdi chinh dugc ghi nhin theo gi6 g6c cQng v6i c6c chi phi giao clich c6 li6n quan t4rc tilip di5n

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drrcrng tien, phAi thu khdch hAng vi phii thLr khdc, d6u tu tdi chinh vd ciic khoAn ky qu!. Nq phAi tra tAichinli duo'c ghi nhfln theo giri g6c, no phAi tr6 tdi chinh bao g6m phAi tri ngrroi b6n vA phAi trA kh6c,chi phi ph6i trA vir c6c khoAn vay.

Ednh giii lqi scttt ghi ntfin ban ddu

Ngoai trt ph6i thu khdch hing vA phAi thu kh6c duo-c c16nh gi6 lai khi c6 khA ndng gi6m gi6 du6i hinhthirc du phong ph6i thu kh6 ddi v.i c6c khoAn dAr.r tLr tdi chinh clr.rcyc d6nh gi6 lai khi c6 khA nang giArngi6 du6i hinh thirc dy phong giirn gi6 c6c kho6n dALr ttr, thi hi6n tqri chua c6 quy dinh vd d6nh gi6 laic6ng cu tdi chinh sau ghi nh6n ban dAu.

NgAy 6/1112009, Bg Tai chfnh ban hAnh Th6ng tu's6 210/2009/TT-BTC ("'fh6ng ttr 210") hrr6ng din2',

ap dgng Chudn mr,rc k6 to6n qr"r6c te ve trinh bdy b6o c6o tdi chinh vA thuy€t minh tlrong rrn dor voi cacc6ng cp tdi chinh. ViQc 6p clpng Th6ng tu 210 sE y6u cAu trinh biy c6c th6ng tin cfrng nhu anh huongcfia viQc trinh biy ndy d6i v6'i m6t sd c6ng cu tai ch(nh nhAt dinh trong b6o c6o tdi chinh. Tuy nhi6ncho d6n nay chtra c6 hu6'ng dAr.r cp th6 tu BQ Tdi chinh cho vi6c 6p dpng c6c quy dinh trong TL6ng tu210, do d6 C6ng ty chua trinh bdy thuy6t minh vC c6ng cg tdi chfnh trong Bdro c6o tdi chinh cho k! ktitoiln tir ngdy 0ll0ll2018 d6n ngdy 3111212018.

, tfOc tinh k6 toin

ViQc lpp BAo c6o tdi chinh hqp nhAt tuAn th[r theo cic ChuAn rnyc k6 todn Vi6t Nam, Ch6 d0 kt5 to6n(doanh nghiQp) Vi6t Nam vA c6c quy clinh ph6p lf c6 1i6n qr:an d6n viQc 16p vd trinh bdy 86o c6o tiichfnh.hc.rp nhAt y6u cAu Ban Gi6m c16c phai c6 nhlrng u6'c tinh vi gi6 dinh Anh hudng dtln s6 li6u bicrcao ve cong no, tdi sin vd viQc trinh bdy c6c khoAn c6ng ng vd tdi s6n ti6m tdng tai ngdy lAp 86o c6otdi chinh hqp nh6t cfrng nhu c6c s6 li6u b6o c6o vA doanh thu vd chi phi trong sirdt nam tdi chinh. Ktitqui hopt dQng kinh doanlt thuc t6 c6 thd kh6c vtii c6c u6c tinh, giA dinh cI[t ra.

Crlc b6n li6n quan

Euoc coi ld c6c b6n li6n quan lA.c6c doanh nghidp kd cA C6ng ty Mq, c6c C6ng ty con cira C6ng U Me,circ cbnhAn truc ti6p hay gi6n ti6p qua mQt hodc nhidu trung gian c6 quydn ki6m so6t c6ng ty hoflc ch!usg^kiiim so6t chung vdi C6ng ty. C6c b€n li6n k6t, c6c cd nhdn ndo tiut ti6p hoac gi6n tiSp ni,n q,-,ydnbi6u quydt cua C6ng ty rnd c6 6nh hu6rrg d6ng kC d6i v6i C6ng ty. Nhirng chilc tr6ch qudn ly chir sh6tnhu Gi6rn d6c, vi6r-r chirc c[ra C6ng ty, nhirng thAnh vi6n th6n cAn trong gia dinh cfra nhirng c6 nhffn hodcc5c b6n li6n k6t ndy ho{c nhfr'ng C6ng ty li6n k6t v6i c6rc cd nh6n ndy ctng duoc coi ld b6n li6n quan.

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Di6n thoai: 04 38 253 825; Fax: 04 38 282 601MINH BAO CAO TAI CHINH HOP

03. Phei thu ngin hpn kh:ich hing 3u3t20t9

Gid tri Dq phdng

0u0u2019

Gi6 tri Dq phdng

- Kh6ch hdng ctla TTTM VAn Hd

- Kh6ch hdng cira TTKD b6n br-r6n

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04. Phei thu vd cho vay ngin h3n

5,905,913,433 5,888,232,097

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cOwc ry cO pnAN THrJc pnAvr HA NgrDia chi: SO Z+-ZA TrAn NhflrDu4t - Hodn fitim - Hd N6i

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i: 04 38 253 825; Fax: 04 38 282 601MINH BAO CAO TAI CHINH HOP MAU

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sAo cAo rAr cnirvrr Hgp NHArQIIY I NAM 2019

i9118 253 825; Fax: 04 38282 601

12. Phei tri ngucri b{na) Phii tr6 ngudi b6n ngdn han

MINH BAO CAO TAI CHINH HgP NHIT U SO B O9-DN

3u3t2019 1/ll20t9Gi6 tri Khf, ning tri Giri tri Khi ndng trf, nq

KH cria TTTM VAn HdKH cria TTBBKH cta CHTP Hing DaKH cria Vdn phdng c6ng tyKH cria XI{ SXCBTPTHKH cria TTKD TPTHKH cta Chu6i Cira hdng ti6n ic

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440,403,000 440,403,000

2,985,7g5,131 2,985,1g5,8;

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c0ng

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19,173,253,510 t9,113,253,510 19,773,2s3,s10 19,173,2s3,s70

19,773,253,570 19,773,253,570 19,773,253,570 19,773,253,570

UU20t9 Phii nQp Efl n6 3tBDntg

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488,715,237

35,190,013

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2,314,054,100

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216,000,000

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7,983,842,633

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2,036,709,629 2,263,909,44'l

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cONG Ty co pHAN Trnr. c pHAM HA NorDla chi: sd zq-ze TrAn Nhft Duft - Hodn riem _ua Noi

nAo cAo rAr cniun Hgp NHArQUY r NAM 2019i: 04 38 253 825; Fax: 04 38282 6Ot

MINH BAO CAO T

15. PhAi tri, phii nQp ngin hgn ktrric

C6ng ty TNIIH Si6u thi VHSCNguy6n Thi Kim ThuT6ng cdng ty Thucrng mpi Hd NQiTi6n b6n c6 phAn XN Le CniCdng ty c6 phdn Lan H4 DHLCdng ty CP dAu tu vi ph6t tri6n ha tAngKinh phi c6ng tlodn ph6i nQp c6p trOnPhei tre kh6cThir lao <lpi diQn vdnPhii tri kh6c (Cty LEng y6n)

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a) Vay vi ng thu6 tii chinh ngin h4nfay c6 nhffn (*)C6ng ty CP Thsc phAm Hd NQiVay t6 chftc khdcC6ng ty c6 phAn Am thpc Hd NOiVay ngin hgn NgAn hingVietinbankAgribankIndovina Bankb) Vay vi nq thu6 tii chinh ddri hanVietinbankAgribank

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HQr nuAr

147,368,630

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7,390,307,043 7,3g0,307,0434,667,940,463 4,667,940,463

941,146,7 56 941,146,7 561,771,219,924 1,771,279,9245,929,519,029 5,929,519,02g

309,619,669 309,619,669

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13,669,926,071 13,669,926,071 l4,699,g3g,gl2 14,699,g3g,gl2

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MrNH sao cAo rar HgP

tZ.Viin chii s& hirua) Chi ftt vijn cldu nr ctia chti sd hiru

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13,699,000,000

145,000,000,000

Nim trudc

145,000,000,000

c) Cd ttc: T4i thcri di6m lap 86o c6o c6ng ty chua c6 Nghi quy6t v6 vigc chia c6 tric ndm 201 g

d) C6 phi€u

56 lucrng c6 phi6u dlng ky ph6t hAnh56 luqng c5 phi6u dd b6n ra c6ng clifuigSd lucmg c6 phi6u duoc mua lai56 luqng c6 phi6u dang lLru hdnhM€nh gi6 c6 phi6u dang luu hdnh (d6ng/c6 phir5u)

14,500,000

14,500,000

14,500,000

10,000

14,500,000

14,500.000

14,500,000

10,000

\!\

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CONG TY Co PHAN THTI. C PHAM HA NQIDia chi: Sd 24-26 TrAn Nhqt DuAt - Hodn I(6m -Hd NOi

sAo cAo rAr cHiNH Hgp NHArQrrf r NAM 201e

: 04 38 253 825; Fax: 04 38 282 601MINH BAO CAO TAI HO. P NHAT

vr. THONG TrN BO srrNc cHo BAo cAo rnr euA KrNH DoANH

01.T6ng doanh thu bin hirng vir cung c6p dich vgQuf I N[m 2019

U SO B Og-DN

Quy I Ndm 2018

Doanh thu b6n hdng h6a, thdnh phAm

Doanh thu cung cAp dicli vu

c0ng

02. Gi{ v6n hirng b{n

Gi6 v6n c[ra hdng h6a dich vu, thdnh phAm dd bdn

C0ng

03. Doanh thu ho4t tlQng tii chinh

-.1 .l

I ren g[n, tlen cho vayC6 tirc, lo-i nhudn dugc cliiaLdi b5n hdng tri chdn.r, CK thanh to6n

Chenh lQch t! gi6

c0ng

04. Chi phi tii chinh

LEiti6n vay

Ctrit5t kn6u thanh to6n

c0ng

05.Chi phi b:in hing

Chi phi nh6n c6ngChi phi vAt li6u, bao biChi phi c6ng cp, dd dingChi phi kh6u hao tdi s6n c6 dinhChi phi dich vu mua ngodiChi plri khAc bang rien

c0ng

43,610,002,796 51,550,777,966

Quy I Nim 2019 Quy I NIm 2018

36,569,930,104

7 ,041,112,692

45,506,989,3 15

6,043,789,551

32,940,369,992

@

Quf I Nim 2019

41,166,290,109

41,766,290,109

Quy I Ndm 2018

l6l,04g,5gg 151,075,428

1,665,097

@761,049,599

Quy I NIm 2019 Quy I NIm 2018

\ola*

v259,842,950

21,533,212

345,gg5,glg

24,994,040

281,376,222 370,989,959

Quy I Nlm 2019 Quy I Ndm 2018

2,342,981,69342,010,720

6,149,000

355,309,361

676,964,399713,549,422

2,319,714,25045,156,273

14,206,091

37'1,066,273

7gl,2g0,5gg650,946,927

@4,136,963,595

CONG TY C6 PHAN TH1IC PHAM HA NQIEia chi: SO Zq-ZA TrAn Nhft-Duft - Hodn Ki6m -HA N6i

nAo cAo rAr cHiNH Hgp NHAreuf r NArvr zors

i: 04 38 253 825 Fax: 04 38 282 601IYTINH nAo cAo TAT HgP

06.Chi phi quf,n Iy doanh nghiQp

Chi phi nhdn c6ngChi phi ti,}n thu6 d6t, thu6, phi, 16 phiChi phi c6ng cp, cl6 dtrng

Chi phi kh6u hao tii sin c6 AinnChi phi dich vU mua ngoAi

Chi phi khdc bdng ti6n

cOng

07. Chi phf sin xudt, kinh doanh theo y6u td

Chi phi nguy6n liQu, v{t liQu

Chi phi nh6n cOng

Chi phi khAu hao tdi s6n c6 Oinh

Chi phf thu6, phi vd lQ phiChi phi dlch vp mua ngodiChi phi kh6c bing ti€n

c0rg

L{p bi6u K6 tofn tru&ng

B Og-DN

Qrf I Nim 2019 Quy I Nim 2018

I,555,150,7582,414,449,100

15,206,591

916,97 5,4453 15,396,128

1,008,994,363

1,317,092,779

1,621,260,096

9,1 59,5001,040,510,676

262,759,959794,419,939

6,286,062,395 5,045,190,946

Quf I Nlm 2019 Quy I Nim 2018

1,132,069,923

3,999,032,4511,396,072,97 6

2,414,449,1001,354,120,959

1,795,910,096

@

I,551,143,6623,636,797,029

1,457,494,392

1,621,260,096

1,231,019,769

1,513,797,629

11,011,492,576

/LW lc*"F-Phtng ThlThfry Nguy6n Kim Huy6n

l9 thdng I ndm 2019

{uE+r-corue rv

nnftdr