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BAO CAO rAt CHINH Hgp NHAr QUi 2t2017(cHuAougc K|EM roAN)
C6ns ty C6 phin T?p doin PAN
Ngey 30 thang 6 nem 2017
6\
C6ng ty C6 phAn TQp dodn PAN
MUC LUC
Th6ng tin chung
Bing c3n e6i x6 toan hqp nh5t
Bao ceo k6t qua hoat dQng kinh doanh hqp nhat
Bao cao luu chuy6n tidn tg hqp nhet
Thuy6t minh beo ceo tai chlnh hqp nhat
Trang
I
2-3
4,ts-6 l.
7 -44 \,\
C6ng ty C6 phAn TQp dodn PAN
THONG TIN cHUNG
GONG TY
C6n9 ty C6 phAn T€p doin PAN ("Cong ty") la mOt cong ty c6 phAn duqc thenh lap theo Luat DoanhnghiQp cria Viet Nam theo GiAy Chrlng nhan DAng ky Kinh doanh ("GCNDKKD) s6 0301472704 doSd K5 hoach OAu tu Thinh ph6 H6 Chi Minh cAp ngay 31 theng 8 nam 2005 va theo cac GCNDKKDdidu chinh.
COng ty t uqc niem yet tai Sd Giao dich Chung kho6n Thdnh ph6 Hd Chi Minh ("SGOCKHCM") theoGiSy ph6p s6 2441201o/QD-SGDHCM do SGDCKHCM c5p ngdy 18 th6ng 11 nim 2010.
Hoat tlong chinh trong ky hien tai cl.]a COng ty va cec cong ty con ("Tap doan") la hoat dong nongnghigp, thuc phdm vd c6c hoat dong khac c6 lien quan, thuc hien cec hoat tOng dau tu tai chtnh vacac dich vu lien quan khac.
Cong ty c6 tru sd deng ky tai 23614312 dLpdng DiCn Bien Phi, Phudng 17, Quan Blnh Thanh, Thanhph6 Hd Chi Minh, Viet Nam. Ngoai ra, Cong ty cdn c6 Chi nh6nh tai Teng 15, Toa nha lCON4, 243AOe La Thanh, Phudng Lang ThuEng, QuNn D6ng Da, Thanh ph6 Ha NOi, Vigt Nam.
HQI OONG QUAN TRI
Cac thanh vien Hoi ddng Quan tri trong ki' va vao ngay lap b6o cao nay nhu sau:
Ong Nguy5n Duy HungBd Nguyen Thi Tra MyOng TrSn Dinh LongBi Le Thi LO HangBa Ha Thi Thanh VanOng Nguy6n Vdn KhdiOng Michael Sng Beng HockOng D{ng Kim Son
Chi tichPh6 chi tichThanh vienThdnh vi6nThanh vienThanh vienThanh vienThanh viCn
BAN KIEM SOAT
Cac thanh viCn Ban Ki6m soat trong ki, va vao ngay lap bao cao nay nhu sau:
Ong TrAn Qu6c Kh6nhOng Nguyen Duy HungOng Nguyen Duy HungBd Nguy6n Thi Thanh HaOng Nguy6n Duy Tuan
Ong Nguy5n Khic HdiOng Nguy6n Tudn Anh
Trudng banTrudng banThanh vienThanh vienThanh vi6n
b6 nhigm ngay 3 th6ng 5 nem 2017tu nhiem ngay 3 theng 5 nem 2017
t[] nhiem ngdy 22lheng 4 nem 2017
BAN GIAM DOC
Cdc thinh vien Ban Giim d6c trong ky va vao ngay lap bao cao nay nhu sau:
lqp I'i.r?6q . .uram 00c I ar cnrnn
NGLTdI OAI DIEN THEO PHAP LUAT
Ngudi dai dien theo phdp luat cia C0ng ty trong ky va vao ngay lap bao cao ndy li Ong Nguy6n DuyHung - Chrl tich HQi d6ng Quen tri.
Ong Nguy6n KhSc Hdi dusc Ong Nguy6n Duy Hung iy quydn ky beo c6o tai chinh hqp nhet cho kyke toan seu theng ket thuc ngay 30 thang 6 nem 2017 .
COng ty C6 phAn Tap dodn PAN Bola-DN/HNBANG cAN oOI KE ToAN HgP NHAT (CHLTA KIEM TOAN)vao ngay 30 thang 6 nam 20'17
VND
Me s6 rll slNThuy6tminh
Ngay 30 theng 6nAm 2017
Ngey 31 theng 12nem 2016
100
110111112
120121
123
130'13'l
't32't 35136137139
15015'1
153
200
140141'149
210216
2202212tt223
228
230231232
240242
250252253
260zot262268269
TA sAN NGAN HAN
Ti6n vd cdc khoen tuong tt.Nng ti6n1. Ti6n2. C6c khoan tuong duong tidn
Cdc khoen deu tu tei chinh ngen h?n'1. Chong khoan kinh doanh2. Du phdng giam gia chung khoan3. DAu tu nim gi0 tt6n ngdy d6o hqn
Cdc khoen phei thu ngin h1n1. Phai thu khach hang2. Tra tudc cho nglrdi ban3. Phai thu ve cho vay ngSn hqn4. Cec khoan phei thu khec
9 9u phdnS phai thu kh6 doio. lar san tnreu cno xu ly
Hdng t6n kho1. Hdng tdn kho2. DLr phdng giam gi6 hang t6n kho
Titi san ngdn hln khdc1. Chi phi tra trudc ngin hqn2. Thu6 gid tri gia ldng duqc kh6u krir3. Thu5 va c6c khoan khac phaithu Nha
nudc4. Tai san ngin han kh6c
TAI SAN DA HAN
Phei thu dai h?n1. Phai thu dai han khac
Tei sen c6 dinh1. Tai san c6 dinh hou hinh
Nguyen giaGi6 tri khAu hao loy k6
2. Tai san c6 dinh vO hinhNguyCn gieGi5 tri kh6u tri lOy k6
Bit dQng sin clAu tuNguyCn giaGid tri kh6u hao l0y k6
Tei sen dO dang dai h?n1. Chi phi xay dung co bdn dd dang
Cec khodn deu fi, titi chinh ddi hzn1. DAu tu vdo c6ng ty liCn k6t2. OAu tu g6p v6n vao don vi kh6c
Tdi sen ddi hen khirc1. Chi phi tra trudc dai han2. Tai san thu6 thu nhap hoen lai3. Tai san dai han kh6c4. Lqith6 thuong mai
4
5
67
86,7,8
I
10
11
12
13
14
15
10
16
2.895.121.384.289
979.774.647.809744.443.026.864235.331.620.945
264.204.014.3272.998.936.023
(1 .104.891.696)262.310.000.000
653.686.751.599381 .319 132.622219.016.159.055
160.000.00064.338.929.028
(11.721.392.642)573.923.536
957.099.253.650965.408.848.745(8.309.59s.09s)
40.356.686.9U8.357.077.050
31.210.673.888
788.935.966
1.840.140.345.382
189.535.000't89.535.000
672.248.175.095333.770.366.200612.654.180.603
(278.883.814.403)338.477.808.895361.853.690.686(23.375.881.79',t)
1.894.813.9174.515.304.012
(2.620.490.065)
83.105.119.25283.105.119.252
464-208.960.631450.875.320.631
13.333.640.000
618.193.711.457222.790.384.',t32
4.104.522.46815.000.000
391.583.834.857
2.015.037.785.280
557.790.021.387246.129.594.5063l 1.660.426.881
443.71 4.523.32773.445.594.O23(1 .041.070.696)
37'1.310.000.000
435.351.166.933324.098.373.009
66.660.340.435200.000.000
54.415.644.883(10.739.660.040)
716.468.646
548.575.445.300556.508.757.656(7.933.312.356)
29.606.628.3338.133.902.354
20.762.2't8.244
710.507 .735
I .745.656.907.304
215.020.000215.020.000
668.384.161.214319.754.977.097s83.130.949.640
(263.375.972.543)348.629.184.',!17369.473.620.846(20.844.436.729)
1.996.634.0434.515.304.012
(2.518.669.969)
27.s29.883.58927.529.883.589
464.020.399.389450.686.759.389
13.333.640.000
s83.510.809.069159.176.090.459
6.059.001.864'10.000.000
418 .265 .7 16 .7 46
270 TONG CQNG TAI sAN 4.735.261.729.671 3.760.694.692.584
2
VND
MEso NGUON YdN
Thuyetminh
Ngey 30 theng 6nAm 2017
Ngey 31 theng 12nem 2016
300
3103113123133'14315
318319320322
330
341342
400
410411
411a
412415418421
421a
421b429
l. Nq ngln hp1. Ph6i tni ngudi bdn ng5n hqn2. Ngudi mua lra tidn lrudc3. ThuC va cec khoan phei nop Nha nudc4. Phai tre nguoi lao dong5. Chi phi phai tra ngin han
6.7.
9.
lL N? del hen'l Phai tra dei han khac2. Vay va ng thue tai chinh dai han3. Thu5 thu nhap hoen lqi phditrd4. Du phdng phaitra dai han
2. T!4ng du v6n c6 phln3. C6 phiCu quy4. Quy dau tLI va phAt tri6n5. Lgi nhuAn sau thuC chua phan ph6i- LNST chva phen pn6i Uy *6 a6n cu6i
Ng PHAI TRA
Doanh thu chua thvc hiCn ngin hanPhii trd ngSn hqn kh6cVay va nq thuC tai chinh ngdn h?nQuy khen thudng, phuc lgi
vON cHo sd HUU
V6n chi sd httu1. V6n c6 phAn- C6 phi6u ph6 th6nq c6 quydn biiu
quy6t
ky tn-wc- LNST chua phen ph6i ky ney6. Lqi ich c6 d6ng kh6ng kiAm soet
2117
't8
't9
20
2117
22
1.362.718.168.368
1.169.119.522.121120.822.083.07122.801.226.O7410.o27.',t23.79428.397.428.8221'.t.904.755.O22
68.145.00039.584.613.814
892.612.996.98143.200.949.843
193.298.645.9472.214.723.363
125.786.450.28856.977.559.5178.319.912.779
3.372.543.561.303
3.372.543.s61.3031.O23.724.970.000
1.023.724.970.0001.O21.07'1.'143.351
(561.000.000)'1 3 5. '1 79. 365.034314.668.228.615
179.317.987.321135.350.241.294878.460.854.303
838.018.552.374
757 .803.884.039109.826.770.94246.953.315.81315.429.682.21741.938.086.795
9.932.926.76670.730.000
27.136.822.165476.289.699.954
30.225.849.387
80.214.668.3351 .37't.641 .063
12.206.579.47'l57.102.507.9879.533.939.8r4
2.922.676.140.210
2.922.676.140.2101.023.724.970.000
1.023.724.970.0001 .021 .07 1 .143.351
(561.000.000)95.275.044.8U
179 .317 .987 .321
36.789.665.713142.528.321.608603.847.994.674
440 TONG CQNG NGUON V6N 4.735.261.729.671 3.760.694.692.584
C6ng ty C6 phAn TQp doirn PANBANG cAN oor KE ToAN HOp NHAT (cHr.rA K|EM ToAN) (ri6p theo)vao ngay 30 thAng 6 nam 2017
Ngudi lap
B01a-DN/HN
$
')
I
It,
Ngudi phe duyet
/Nguy6n.Tu5n Anh(Jtam ooc lat cn tnh
ic Hdio6cGiam
V0 Thi Lan AnhK6 toan trudng
Ngdy 28 thdng 7 nem 2017
3
VND
Ma s6 CHiTIEU Thuydtminh
Ki b6o c6o Lay kd ttr aAu ndm ddn cu6i ki,b6o c6o
QUY A2017 QUY 2/2016 Ndm 2017 Ndm 2016
01
02
10
11
20
21
2223
24
25
26
30
31
32
40
50
51
52
60
70
1. Doanh thu b6n hing vdcung c6p dich vu
2. CAc khoin giim trir doanhthu
3. Doanh thu thuAn vA bdnhing vi cung cAp dich vU
4. Gi5 v6n hino b6n vi dichvu cung cap
5. Lgi nhuQn SQR vA Uanhdng vA cung cdp dich vU
6. Doanh thu hoat dQng tAichinh
7. Chi phi tii chlnh- Trong d6: Chi phi lSivay
8. Lai tir c6ng ty lien k6t
9. Chi phi b5n hdng
10. Chi phi quin lf doanhnghiQp
1 1. Lqi nhu6n thuAn tir hoqtdQng kinh doanh
12. fhu nhfp kh6c
13. Chi phi khdc
14. Lqi nhuQn kh6c
15. T6ng lgi nhuf n tru0c thu6
16. Chi phlthu6 TNDN hicnhdnh
17. Thu nhap thu6 TNDNhoin lai
18. Lgi nhuin sau thu6 TNDNTrong d6:18.1. Lqi ich cla cdc c6 d6ng
kh1ng ki6m sodt18.2. PhAn thulc vd cdc c6dOng cla c6ng ty m9
19. LAi co bdn tr€n c6 phi6u
26
26
23.1
23.1
23.1
24
23.2
25
22.4
1.002.656.036.417
(3s.3s1.428.829)
967.304.607.588
(810.867.765.129)
156.436.842.459
23.327.648.716
(1 6.1 76.340.667)(9.030.201.s02)
2.966.642.392
(55.220.973.878)
(60.258.968.213)
51.074.850.809
(80.273.859)
(1.9s6.423.439)
(2.036.697.298)
49.038.153.51 1
(2.350.681.243)
(1.902.857.8e2)
44.784.614.376
16.868.952.845
27.915.661.531
273
679.348.1 93.336
(43.888.9s2.86s)
635.459.240.471
(484.546.267.183)
1s0.912.973.288
18.344.604.164
(5.401.701.722)(7.080.997.615)
3.449.741.817
(41.264.105.745)
(62.896.314.775)
63.145.197.027
18.912.s79
18.912.579
63.1 64.1 09.606
(2.347.830.212)
(1.791.401.317)
59.024.878.077
19.333.746.782
39.691.131.295
402
-
1.565.376.070.064
(62.377 .272.486)
1 .502.998.797.578
1.215.745.709.074)
287.2s3.088.504
35.940.771.136
(21 .979.1 90.567)(12.454.645.478)
11.533.326.243
(87.450.039.468)
(119.383.152.340)
105.914.803.508
12.154.806.180
(2.468.743.800)
9.686.062.380
115.600.865.888
(12.381.129.278)
('t.848.726.107).
101 .371 .010.503
35.327.816.632
66.043.193.871
1.335.939.742.313
(69.691.954.292)
1.266.247.788.021
(976.294.209.192)
289.9s3.578.829
148.995.732.193
(3s.650.854.840)(12.398.020.420)
10.452.462.781
(75.888.236.749)
(1 18.575.21 7.339)
219.287.464.875
6.739.420.735
(377.629.476)
6.361.791.259
225.649.256.134
(31.366.004.825)
(1.74s.925.021)
192.537.326.288
36.304.023.118
156.233.303.170
1.500
Ngudi lQp
I
/1,N/V0 Thjj-an AnhK6 toan tru&ng
Ngudi ph6 duyQt
/(ffiGi6m d6c Tii chlnh
6Xm;i',{iN.
W3n Khic HdiGi6m D6c
C6ng ty C6 phin T?p dodn PAN BO2a-DN/HNBAO CAO KET OUA HOAT OQNG KINH DOANH HgP NHAT QUY 212017 (CHUA KEM TOAN)cho k! t<6 to6n s6u th6ng k6t thrlc ngiy 30 th6ng 6 ndm 2017
,!
1
.1,
A
4
Ngdy 28 th6ng 7 nlm2017
4
C6ng ty C6 phin Tip dodn PAN
BAo cAo Lr./u cHUyEN T|EN TE Hqp NHAT euY 2/2017 (CHL/A KtEM ToAN)cho ki, k6 toan sau theng k6t thuc ngay 30 thang 6 nem2017
B03a-DN/HN
VND
Ma s6 cHi TIEU Thuy6tminh
Cho kl k6 to,n seutheng k6t th1c ngdy
30 theng 6 nam2017
Cho kY kd toen seutheng k6t th1c ngay
30 theng 6 nAm2016
01
020304
0506
08
091011
12
131415
16
17
20
21
22
,).)
24
25
zo
30
I. LUU CHUYEN TIEN TUHOAT DONG KINH DOANH
Lgi nhuan tru6c thu6Di6u chinh cho cdc khodn:
KhAu hao TSCD h*u hinh vahao mOn TSCO vO hinhC6c khoan du phongLai chenh lech ti gia h6i doaido danh gia lai cac khoan mucti6n t9 c6 g6c ngo4i t6L5i tu hoat dQng dAu tuChi phi l5i vay
LEi nhuan t* hoat arong kinhdoanh tru6c thay d6i v6n luudQng
Tang cac khodn phdi thu(Tang giam hing tdn kho(Gidm) tang c5c khoin ph6i trdTang chi phi tre trudcGiam (tang) chfng khoan kinhdoanhllen tar vay oa lraThue thu nhap doanh nghiepda. nopTian thu khdc tir hoat dongkinh doanhTi6n chi khec cho ho?t dongkinh doanh
Luu chuy6n tidn thuin (sr! dqngvio) tr) hogt d6ng kinh doanh
II. LUU CHUYEN TIEN TI.P HOATDONG DAU T[.[Ti€n chi d6 mua s5m, xay dqngTSCD vi cac tai san dai hankhAcTiCn thu tu thanh ly, nhuqngban TSCD va cec tai san daihan khacTiSn chi cho vay, mua cec congcu no cia don vi khacTiAn thu h6i cho vay, b6n laicac c6ng cu ng cia don v! khacTidn chi dAu tu g6p v6n vAodon vi khacTiCn thu hdi dAu tu g6p v6n vAodon vi khacTiAn thu lii cho vay, c6 tuc vrilqi nhuen duqc chia
Luu chuy6n tidn thuin tir hoatdOns dlu tu
115.600.865.889
50.505.228.408207.809.307
2.268.408.924(3s.940.771.136)
12.454.645.478
145.096.186.870(219 .27 I .225 .7 41\(408.903.353.561)
69.761.429.186466.272.763
70.000.000.000(12.844.304.867')
(13.730 013.573)
300.615.532
(6.850.902.021)
1375.982.295.412)
(149 273.519.240\
21.587.105.704
(568.520.000.000)
658.940.000.000
(7.601.759.352)
412.750.000
23.984.161.432
(20.471.261 .4561
225.649.256.134
49 .722 .624 .542(1 1.852.837.560)
523.298.054(152.349.423.772)
12.398.020.420
124.090.937.81898.042.734.636
(58.541 .101.478)(130.507.439.043)
(s.489.012.146)
750.129.606(12 .398 .020 .420)
(35.246.950.506)
(13.197.904 099)
(32.496.625.632)
(21 .348.634.382)
12.178.354.141
(1.339.237 .319.444\
1.299.830.000 000
(14.731 .603.000)
114.904.875.468
58.842.819.410
110.438.492.193
5
VND
MEso CHi TIEU Thuydt
minh
Cho kil ke ben seutheng k6t th1c ngey
30 theng 6 nem2017
Cho ky kd toAn seutheng ket th1c ngdy
30 thang 6 nem2016
31
32
JJ3436
40
50
60
61
70
III. LUU CHUYEN TIEN TUHOAT OQNG TAt CHINHTi6n thu tu phat hanh c6phi6u, nhan v6n g6p cia chrlsA hour ren mua tat co pnteu cuadoanh nghigp da phet hanhTi6n thu tu di vayllen cnr tra nE qoc vayC6 tuc da tre cho c6 dong thi6uso
Luu chuy6n tidn thuAn ttr (sr}dgng vio) ho?t dong tai chinh
Luu chuy6n ti6n thuAn trong kiTi6n vi tuong ttuong tiin dAukiAnh huong crja thay d6i ty gieh6i arori quy d6i ngoai tC
Tidn vi tuong ttuong tiAn cu6iki 4
400.000.0'14.000
1 .432.087 .681 .477(1 .006.058.231 .512)
(7.745.656.000)
818.283.807.965
421.830.251 .097
557.790.021.387
154.375.329
979.774.647.813
(561.000.000)905.422.619.172
(806.966.891 .824)
(2 .957 .221 .400)
94.937.505.948
172.879.372.509
729.091.664.588
(e3.s13.575)
901 .877 .123 .522
C6ng ty C6 phAn Tap dodn PAN
Nguoi lap
Vi Thi Lan AnhK6 toan trudng
Ngay 28 thang 7 ndm 2017
B03a-DN/HN
BAO CAO LT/U CHUYEN TIEN TE HoP NHAT oUY 212017 (CHUA KIEM ToAN) (ti6p theo)cho ky k6 toan s6u theng k6t thuc ngay 30 thang 6 nem 2017
Nguoi phe duyet
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o
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Cong ty C6 phAn TQp dodn PAN B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HgP NHAT oUY 2/2017 (CHT.IA KIEM ToAN)cho ky k6 toan sau thang k6t thuc ngey 30 theng 6 nem2017
1. THONG TIN CONG TY
C6ng ty C6 phAn Tap doan PAN ("COng ty") la mot cong ty c6 phAn ttuEc thanh lap theo LuatDoanh nghiep crla Viet Nam theo GiAy Chung nhan Oang ky Kinh doanh ("GCNDKKD") s60301472704 do Sd K5 hoach DAu tu ("SKHOT") Thann prr6 Hd Chi Minh c5p ngdy 31 thang8 nam 2005 va theo cac GCNOKKD di6u chinh.
C6ng ty duoc niem y6t tai Sd Giao dich Chring khoen Thanh ph6 Hd Chi Minh('SGDCKHCM") rheo GiSy phep s6 24412010/QD-SGDHCM do SGDCKHCM c5p ngay 18theng 11 nem 2010.
Hoat dong chinh trong ky hien tai cia C6ng ty va cac cong ty con ('Tap doan") la thuc hiencac hoAt dong n6ng nghigp, thr,rc phAm va cac hoat dong khac c6 lien quan, dAu tu tai chinhva cac dich vq lien quan khac.
COng ty c6 tru sd deng ky tai 236/43/2 dudng Dien Bien Phlj, Phudng 17, Quan Binh Thanh,Thinh ph6 Hd Chi Minh, Viet Nam. Ngoai ra, COng ty con c6 Chi nhAnh tai Teng 15, TOa nha|CON4, 243A Oe La Thanh, Phudng Lang Thuqng, Quan O6ng Oa, Thdnh ph6 Ha NOi, VietNam.
56 lugng nhan viCn ctia C6ng ty va c6c c6ng ty con ('Tap doan") t?i ngay 30 thang 6 nem2017 E 1.979 (ngay 31 thang 12 nem ?016:2.1041.
Co ciu td chttu
Cong ty c6 2 c6ng ty con sd hiru trr,rc ti6p va 11 cong ty con sd h0u gian ti6p dLpqc trlnh baynhu sau:
Ten cdng ty fi G Tt lC Dla chi Ngdnh nghd kinhsd bi6u doanh
hhu quy6t(%) (%)
C6ng ty con sd h0u trpc ti6p
C6ng ty Q6 phAn 99,99 99,99 23614312 dudng Dien Bien Phi, Sdn xuAt va phanThsc phlm PAN Phuong 17, QuAn Binh Thanh, ph6i thuc pham('PAN FOOD) Thinh ph6 H6 Chi Minh, viet
Nam
COng ty C6 phAn 81.92 81.92 Ting 15, tda nha |CON4,2434 N6ng nghiQpPAN Farm ("PAN DC La Thanh, Phudng LangFARM) Thuqng, Qu{n D6ng Da, Thanh
ph6 Ha Noi, ViQt Nam
7
Cong ty C6 phAn TOp dodn PAN B09a-DN/HN
THUYET M|NH BAo cAo rAr CHINH Hgp NHAT ouY 2/2017 (cHr.rA K|EM roAN) (ti6p theo)cho ky k6 toan sau thang k6t th0c ngay 30 thang 6 nam 2017
1. THONG TrN GONG w (ti6p theo)
Co ciu t6 cn.i€ (ti6p theo)
Ten cong ty
C6ng ty con s& h&u gl6n ti6p
C6ng ty C6 phAn 61.4Gi6ng c6y tr6ngTrung LfongCNSC)
rre ritcsd h1u bi6u(n quy6t
I /ot
Dia chi Ngdnh nghe kinh doanh
75 56 1 Luong Oinh C0a,Phudng Phuong Mai,
Quan O6ng Oa, Thanh phoHa Noi, ViCt Nam
Thon Tan Lap, xa Tan Ven,huyen Lam Ha, fnh Lem
Ddng
Ba La, Phuong PhU Lam,Ouan Ha O6ng, Thdnh ph6
He Noi, Viet Nam
KM 943, Qu6c lO 1A, Xauren lnang Hac, Huyen
Dien Ban, Tinh QuangNam, Viet Nam
s6 282 dudng Lc ven sY,Phudng 1. Quan Tan Binh,
Thenh ph6 H6 chi tvtinh.
Huyen Di6n Chau, TinhNghC An
NghiCn c0u, chen tao, sdn xu6t,kinh doanh va xuat nhap khau cdc
IOar grong cay rrong nong. ramnghiQp; sdn xudt, kinh doanh, xudt
nhap khau cec loai nong sdn vavat tu n6ng nghiep
San xuet va kinh doanh rau vdhoa
C6ng ty C6 phAnPAN-SaladBowl(PANSALADBOWL)
C6ng ty C6 phAnGi6ng C5y trdng HaTav
Cdng ty C6 phanGi6ng N6ng L6mNghigp Quang Nam
Cong ty C6 phanCo khi Gi6ng c6ytr6ng Midn Nam
C6ng ty C6 phinDdu tu vA Ph6t tri6nn6ng nghiCp c6ngnghe cao Ha Nam
C6ng ty C6 phAnxu6t nnap tnAulhuy san Ben lre('ABr)
63,852.3
J5. I 53,8
26.5
83,7 Quan Tan Binh, Thenh ph6Hd chi [ilinh
72,8
X6m 2, Xe Nhan Khang,HuyCn Ly Nhan, Tinh Ha
Nam, ViCt Nam
Xe Tan Thanh, HuyCnCh6u Thirnh, Tinh B6n Tre,
Viet Nam
s6 818 Qu6c t0 62,Phuong 2, Thdnh ph6Ten An, Tinh Long An,
ViCt Nam.
LO A111-9, Du&ng VL3,Khu cOng nghiep \fmh Loc
2, Xa Long HiCp, HuyenB6n Lrlc, Tinh Long An,
ViCt Nam.
Nghicn cuu va san xuatgi6ng cay trdng
Nghi€n c0u vA s6n xudtgi6ng cay tr6ng
T6ng hgp c6c linh v[Pc n6ngnghiep, cong nghiep ve thuong
m?i, dich vu.
Mua b6n hat gi6ng, vat tu nOngnghi9p, n6ng san; cung cep dichvu s5y, d6ng g6i, mua ban mey
nong nghiCp: va san xu6t, ch6bi6n luong thuc thLPc pham.
Sdn xu6t m6y n6ng nghiep, lamnghiep; may ch6 bi6n thsc ph5m,
ttd u6ng; srla ch0,a, bao du6ng valrp dAt may m6c thi6t bi.
Tr6ng rau, d{u c6c loai va tdnghoa, c6y cinh
Nu6i trdng, ch6 bi6n vd xu6t kh6uthrly sin; ch6 bi6n thuc 6n gia
suc, gla cam vathriy sin
Diu tu gia c6ng, sdn xu6t, ch6bi6n, kinh doanh, xuet nhAp
khau va dich vu trong nganhhang nOng san, thrly sdn, luong
thrrc, thuc ph6m.
Sin xu6t, cn6 bi6n, mua b6nbanh keo, thoc u6ng c6 c6n,
soa dau nanh, nuoc giai khet,cec san pham tir thit, hdi sdn,
cdc sdn phSm nong nghigp khacva kinh doanh bet arong sin
uong ty L;o pnanGi6ng c5y trdngmi6n Nam
uong ty uo pnan(,rong cay rrongNam An
61 ,637.9
31.6
71 ,6
C6ns ty C6 phan 80,5 80,5ch6 bi6n Hano xu6tkhau Long An-
C6ng ty C6 phAnch6 bi6n ThLPcphAm PAN
99,95 99,95
72,8
Cong ty C5 phan TOp dodn PAN B09a-DN/HN
THUYET M|NH BAo cAo rAr CHINH Hqp NHAT euY 2/2017 (cHuA K|EM ToAN) (ti6p theo)cho ki, k6 toan sau thang k6t th[c ngay 30 thang 6 nem 2017
2. cs sO TRINH BAY
2.1 Chuin myc vit ch6 d0 k6 todn ip dqng
Bao cao tai chhh hqp nh6t crla Tap doan duqc trinh bay bang ddng Viet Nam ("VND") phirhqp voi ChO dO k6 toan doanh nghiep Viet Nam vi c6c Chuin muc K6 toan Viet Nam do BO
Tai chinh ban henh theo:
> Quy6t dinh s6 149/2001/QD-BTC ngay 31 thang 12 ndm 2OO1 vA viec ban hdnh b6nChuAn muc K6 toen Viet Nam (Dqt 1);
> Quy6t dinh s6 165/2002lQo-BTC ngay 31 theng 12 nerr| 2002 vd viec ban hanh sauChuSn muc Ke toan Viet Nam (oqt 2);
> Quy6t dinh s6 234I2003/QO-BTC ngay 30 thang 12 nem 2003 vA vigc ban hanh seuChu5n muc K6 toan Viet Nam (Oqt 3)i
> Ouy6t dinh s6 12I2005/QO-BTC ngay 1 5 thang 2 nam 2OO5 vd viec ban hdnh sAu Chuinm\rc KC toan Viet Nam (DEt 4); va
> Quy6t dinh s6 100/2005/OD-BTC ngay 28 theng 12 nem 2005 vd vi€c ban hdnh b6nChuin mrJc K6 toen Viet Nam (Oqt 5).
Theo d6, bing cdn d6i k6 toan hqp.nhat, bao cao. k6t qua ho?t dong kinh doanh hqp nhet,bao ceo luu chuy6n tidn tg hEp nhAt va cac thuy6t minh bao cao tai chlnh hgp nhSt dugctrinh bay kem theo va viec sO dung cec bao cao nay kh6ng danh cho cdc d6i tuqng khongduqc cung c6p c6c thong tin vd cAc th0 tuc va nguyen ttc vd th6ng le k6 toan tai Viet Namva hon noa kh6ng duEc chi dinh kinh bay tinh hinh tai chinh, ket qua hoat dong kinh doanhvd luu chuydn tiAn te theo cac nguyen t5c vA thong le k6 toan duqc chAp nh{n rong r5i d c6cnudc va lanh th6 kh6c ngoai ViCt Nam.
Hinh th(rc sA k6 todn dp dgng
Hinh thuc s6 k6 toan duqc ep dung cia COng ty la Nhat ky chung.
Ni6n d0 k6 toAn
Nien dO k6 toan cia Tap doan ap dung cho viec lap bao cao tai chlnh hgp nnat bit dau vaongay 1 thang I va k6t thuc vao ngay 31 thang 12.
Don v! tidn tC kd toAn
Bao ceo tai chlnh hqp nhAt dr.rgc lap btrng don vi ti6n t€ srl dung trong k6 toan cria TQp doinIA VND.
Cq sO hw nhAt
B5o c6o tai chinh hqp nh5t bao g6m c6c b5o cao tei chinh crla COng ty va cac cong ty concho ky kd toan sau theng kdt th0c ngay 30 thang 6 nem 2017 .
Cac cong ty con dugc hqp nhet toan bo k6 tu ngay mua, la ngay Tap doan th\rc s\r n5mquy6n ki6m soat cong ty con, va ti6p tuc dugc hqp nhSt cho d6n ngdy Tip dodn thr,rc srlch5m dut quydn ki6m soat d6i v0i c6ng ty con.
Cac bao cao tai chinh cia cac cong ty me va cong ty con srl dr,rng d6 hqp nhet duqc lap chocr:rng mot ky k6 toen, va duqc ap dung cec chinh sach ke toan mot cech th6ng nh5t.
56 du cac tai khoen tren bdng cin d6i k6 toan gioa cac don vi trong cirng Tap doan, cac giaodich noi b0, c6c khoin l5i hoic 16 noi b0 chua thLpc hien phat sinh tr) cec giao dich nay duqcloai trfr hoan toan.
Lqi lch c0a cdc c6 dong thi6u s6 la phin lqi ich trong lai, hoac 16, vi trong tii sdn thuAn criacong ty con khong duqc nam giri bdi Tap doan va duoc trinh bdy ri€ng biet tren bao ceo ketqua hoat dong kinh doanh hgp nhAt va duqc trlnh bdy rieng biet vdi phAn v6n chi s0 houcrla c6c c6 d6ng cr)a cong ty me trong phAn v6n chrl sd h0u tren bang can d6i k6 toen hqpnndt.
2.4
9
C6ng ty C6 phAn TQp dodn PAN B09a-DN/HN
rHUyEr urruH eAo cAo rA CHINH Hgp NHAT ouv 2/2017 (cHr..rA K|EM roAN) (ti6p theo)cho ki' k6 toan sau thang k6t thuc ngay 30 thang 6 nem 2017
3. cAc cxlNx sAcr xE roAru cro vEu
3.1 Ti6n ve ciic khoen fireng duong ti6n
Tien va cac khoan tuong tluong tidn bao gdm ti6n mat tai quy va ti6n gl}i ngan hang, cackhodn dAu tu ngln hqn c6 thdi han g6c khong qua ba thang, c6 tinh thanh khoin cao, c6 khining chuydn d6id6 dang thanh cac luqng ti6n xac dinh va kh6ng c6 nhidu rrii ro trong chuy6nd6i thanh ti6n.
3.2 HAng tdn kho
Hing tdn kho duqc ghi nhan theo giA thSp h-on gioa gia thanh d6 dua m6i sdn phAm d6n vitri vi di6u kien hien tai va gie tri thuAn c6 th6 thuc hien duqc. Gia tri thuAn c6 thA thuc hienduqc la gie ban udc tinh cia hang t6n kho trong di6u ki6n kinh doanh binh thudng ku chiphi uoc tinh de hoan thanh va chi phi ban hang udc tinh.
Tap doan 5p dr,rng phuong phap ke khai thudng xuyen de hach toan hAng t6n kho vdi gie tridusc xec dinh nhu sau:
Nguy6n vAt lieu, hang h6a - chi phi mua theo phuong phap blnh quin gia quydn.
Thdnh phlm va chi phi san - gia v6n, nguyen vat ligu va lao dong trqc ti6p cong chi phixu5t, kinh doanh dd dang sdn xuSt chung c6 li6n quan dugc phan b6 dua tren muc
d0 hoat dong binh thudng theo phuong phap blnh quan giaquyen.
Dqr phdng gidm gi6 hdng tdn kho
Dq phdng cho heng t6n kho ttuqc trich lap cho phAn gia tri drr ki6n bi t6n that do c6c khoinsuy giam trong gia tri (do gidm gia, hu h6ng, k6m phim chet, l6i thoi v.v.) c6 th6 xdy ra d6iv0i nguyCn vat lieu, thanh ph5m, hdng h6a tdn kho khic thugc quyAn sA hiru cia Tap doandqa tr€n bing chOng hqp l! v6 sp suy giam gi6 tri tai ngay k6t thUc ki,k6 toan.
56 tang hoac giam khoan drr phong giam gia hang tdn kho duqc h?ch toen vao gi6 v6n hingban trong bAo cao k6t qud hoat dong kinh doanh hEp nhdt.
3.3 Cdc khodn phdi thu
Cec khoan phai thu duEc trinh bay tren bao ceo tai chinh hgp nh6t theo gi6 tri ghi s6 cAckho6n phdi thu tr) kh6ch hang va phai thu khac sau khi c5n trir c5c kho6n dq phdng aruEc lapcho cac khodn phai thu kh6 ddi.
Drr phong nq phii thu kh6 ddi th6 hign phAn gia tri crla c6c khoin phdi thu mi TNp tlodn dyki6n khong c6 kha neng thu h6i tai ngay ket th0c ki, k6 toan. Ting ho{c giim s6 du tai khoandq phdng duqc h?ch toan vao chi phi quan lli doanh nghiep kong ki' trCn b5o c5o k6t qu6hoat dong kinh doanh hEp nhat.
3.4 Tdti sdn c6 dlnh h&u hinh
Tii s6n c6 dinh hou hinh duqc th6 hien theo nguyCn gie tru ali gia tri kh6u hao l0y k6.
Nguyen gia tai sin c6 dinn bao g6m gi5 mua va nhfng chi phi c6 liCn quan tryc ti6p d6n viecdua tai san vao trang thii s5n sdng hoat dong nhu du ki6n.
Cac chi phf mua sim, nAng c5p vi d6i mdi tai san c6 dinh duEc ghi teng nguyen gia cia taisin vd chi phi bao tri, srla ch0a dugc hach toAn vao beo cao k6t qud hoTt dQng kinh doanhhqp nhat khi phat sinh.
Khi tai san c6 dinh h0u hlnh duEc bAn hay thanh ly, nguycn gia va gia tr1 khau hao l[y k6duqc x6a s6 vd cdc khoan lai 16 phat sinh do thanh ly tai san duqc hach toan vao bao caok6t qua hoat dong kinh doanh hEp nh6t.
10
COng ty C6 phAn TQp dodn PAN B09a-DN/HN
THUYET larNx eAo cAo rAr CHINH Hgp NHAT euY 2/2017 (CHL/A K|EM ToAN) (ti6p theo)cho k!, k5 toan sau thang k6t thuc ngay 30 thang 6 nem2017
3. cAc cHiNH sAcH xE roAH crU yEu (ti6p theo)
3.5 Ti,i sen c6 dlnh vO hinh
Tai san c6 atinh v6 hlnh duEc ghi nhan theo nguyen gia tru di gia tri kh6u trir loy k6.
Nguyen gia tdi sdn c6 dinh vO hinh bao g6m gi6 mua va nhOng chi phi c6 li€n quan trr.ic ti6ptten viec dua tii sdn vio sr] dung nhu du ki6n.
Cac chi phi nang c5p vd d6i moi tai sAn c6 dinh vo hlnh duqc ghi tang nguycn gia cia tai sanva cec chi phi khac duqc hach toan vao b6o cao k6t qua hoat dong kinh doanh hqp nhat khiphat sinh.
Khi tdi sin c6 dinh vo hlnh duqc ban hay thanh ly, nguyCn gi6 va gie ki khSu ku loy kE duqcx6a sd vi c5c khoin lei 16 phat sinh do thanh ly tai san duEc hach toen vao bao c5o k6t qudhoat tlong kinh doanh hqp nh6t.
Quydn sir dttng ddt
Quydn srl dung d6t ttlrqc ghi nhan nhu tai san vO hinh khi Tap doan duEc c6p giSy chungnhQn quydn sl} dung dAt vd n6u duoc sl} dung cho muc dich s6n xuat. kinh doanh hay chothuc. Nguycn gi6 quy6n s& dung det bao gdm tet ca nhong chi phi c6 lien quan trrrc ti6p d5nviec dua dAt vao trang thai s5n sang d6 srl dung. Quydn sr? dung dat voi thoi gian sr) dungkhong thdi han thi khong khSu tru.
Ti6n thue d6t tra truoc cho cAc hqp d6ng thue dat c6 hieu l\rc trudc nim 2003 vi duEc c6pGiAy chung nhQn quydn s& dung at6t duEc ghi nhan Ia tAi sAn c6 dinh v6 hinh theo quy atinh
cl]a Thong tu s5 45/2013rfT-BTC do BO Tai chlnh ban hanh vao ngay 25 theng 4 nem 20'13hudng din ch6 tlo quin li, sr) dqng vd trich khau hao tai san c6 dinh.
3.6 Khdu haovd hao m6n
KhAu hao tdi sin c6 dinh hou hinh va hao mdn tai san c6 dinh vo hinh duEc trich theo phuongph6p kh5u hao dudng thdng trong su6t thdi gian hou dqng uoc tinh ctla c6c tii sin nhu sau:
Quydn srl dung ddtNha cl}a va vat ki6n tnlcMay m6c va thi6t biPhuong tiCn van taiThi6t bi ven phdngBin quydnPhAn m5m m6y tinhKhAc
10 - 49 nem5-25nam3-10nem3-20nam3-10nim
5 nim3 nim
5-8nim
11
C6ng ty C6 phAn TQp clodn PAN
Quydn s& drJng d5tNha c&a, v3t ki6n trrlcTai san khac
B09a-DN/HN
THUYET MINH BAO cAo TAI CHINH HoP NHAT QUY 2/2017 (cHuA KIEM ToAN) (ti6p theo)cho ky k6 toan seu thang k6t th0c ngay 30 theng 6 nem 2017
3. cAc CHINH sAcH KE roAN cHo yEu (ti6p theo)
3.7 Bdt d$ng sen dAutuBet dOnS sdn dAu tu duoc th6 hien theo nguyCn gia bao g6m ca cac chi phi giao dich tiCnquan tru di gia tri kh6u hao lOy k6.
Cdc khoin chi phi li€n quan tl6n b6t dong san dAu tu phAt sinh sau ghi nhan ban ttAu duEchach toan vao gia ki cdn lai crla b6t dong sAn tlAu tu khi Cong ty c6 kha ning thu du_Ec caclEi ich_ kinh t6 trong tuong lai nhidu hon muc hoat dong drrEc at6nh gi6 ban Cf5u cria b5t ddngsin diu tu d6.
Kh6u hao b6t dQng sdn dAu tu duEc trich theo phuong phap kheu hao dudng thing trongsu6t thdi gian hOu dqng uoc tinh cl]a cac bat dong sdn nhu sau:
I nam5-20nam6 - 15 nem
Bet dong sdn ttAu tu kh6ng con dugc trinh bay trong bang can d6i k6 toan hqp nh5t sau khida ban hoec sau khi bAt dong sdn dAu tu dd khong con duEc sr;fl dung va x6t thAy khong thuduEc lEi lch kinh t6 trong tuong lai tu viec thanh ly b6t dong san dau tu d6. Chenh lgch gi0atidn thu thuAn tU viec ban tai sen vri gia tri con lai cia b5a dong sdn dAu tu tlugc ghi nhSnvdo k6t qud hoat atong kinh doanh hqp nh5t trong k!,thanh l!.
Viec chuy6n tu bat dong sen chi sd hou s0 dung hoic hdng t6n kho thanh bat dong san dautr? chi khi cO su thay d6i v6 muc dlch sr] dung nhu trudng hqp chi sd hfu chAm dut srl dtlngtai san d6 va b5t ttAu cho ben kh6c thue hoat dono hoac khi k6t th0c oiai doan xAv duno. Vi6ichuy6n tu b6t dong san dAu tu sang OAt OOng sdi chrl sd hou su du"ng hay nan6 tdn [no crrikhi c6 su thay d6i vd muc dich s0 dqng nhu cac trudng hEp chl] sd hou bet dau sr] dqng tdisan nay hoac bat OAu tri6n khai cho muc dich bdn. Vi6c chuy6n tU b5t dOnS sin dAu tu sangbat dQng sdn chi sd hou sr) dr;ng hoic hang t6n kho kh6ng lam thay d6i nguyen gi5 hay giatri cdn lai cia b5t dQng sin tai ngly chuydn tt6i.
Chi phi cli vay
Chi phi di vay bao g6m lii ti6n vay vd cac chi phi khac phAt sinh li6n quan trqc ti6p d6n cAckhodn vay cria Tap doan va duoc hach toan nhu chi phi phat sinh trong ki, khi phat sinh.
Chi phi di vay duoc hach todn nhu chi phl phat sinh trong ki,ngoai tru cac khoan dugc v6nh6a nhu theo nQi dung cia doan ti6p theo.
Chi phi di vay lien quan trr,rc ti6p d6n viec mua sdm, xiy dr,rng hodc hinh thanh mQt tai sancv th6 cAn cO mQt thoi gian di dai d6 c6 th6 ttua vdo srl dung theo muc dich dinh trudc hoecde ban duEc v6n h6a vao nguyen gid cia tai san d6.
Chi phi trd tntotChi phitra tru0c bao gdm cac chi phi tra tru0c ng5n han hoAc chi phi tra trudc dai han trenbang can d6i k6 toan hqp nhet va duqc phin b6 trong khoang thdi gian tra trudc c0a chi phituong ung vdi cac lqi ich kinh te duoc tao ra tu cac chi phinay.
Cong ty C6 phAn TQp dodn PAN BO9a-DN/HN
THUYET M|NH BAo cAo rAr CHINH Hgp NHAT ouY 2/2017 (CHL/A KIEM ToAN) (ti6p theo)cho ki' k6 toan sau thang k6t thuc ngay 30 thang 6 nem 2017
3. cAc cHiNH sAcH xE roAH cHU YEU (ti6p theo)
3.10 Hw nhit kinh doanh vd t?i th' thuong m?iHqp nhAt kinh doanh t rrqc hach toan theo phuong ph6p gia mua. Gid phi hqp nhSt kinhdoanh bao gdm gia tri hqp ly tai ngdy di6n ra trao d6i cia cac tai sin dtem trao d6i, c6c khodnnq phai tre da phat sinn hoac de thua nhan va cec cong cu v6n do ben mua phat hanh dB d6ilay quydn ki6m so6t ben bi mua va cec chi phi lien quan truc ti6p d6n viec hqp nhat kinhdoanh. Tai san da mua, no phdi trd c6 thd xec dinh duqc va nh0ng khoan nq tiAm tang phaiganh chiu trong hop nhAt kinh doanh ddu ghi nhan theo gia tri hqp ly tai ngay hEp nhet kinhdoanh.
Lgi th6 thuong mai phat sinh tu hqp nnit tinn doanh duqc Ahi nhan ban dAu theo gi5 g6c,
la phan chenh lgch giOa gi6 phi hqp nh6t kinh doanh so voi voi phin sd hou crla ben muatrong gia tri hqp lV thuAn aia tai san, nq phai tra co th6 xdc dinh duEc va cac khoin nq tidmtang oa ghi nhan. Sau khi ghi nhan ban diu, lqi the thuong mai n6u c6 dugc xac dinh gia tribdng gi6 g6c tru di khAu tru loy k6. Lqi th6 thuong mai n6u c6 dugc phan b6 theo phuongphap dlldng th5ng trong thdi gian hou ich duqc udc tinh t6i da la 10 nam. N6u chi phi hqpnh5t kinh doanh thAp.hon gia tr! hqp l!, cia tai sdn thuin cria cOng.ty con, khoan chcnh lechdirqc ghi nhan truc ti6p vao k6t qua hoat ttong kinh doanh hqp nhAt.
3.11 Cdc khoin iIAu tuDdu tu vdo cec c1ng ty ti6n kdt
Cac khoan dAu tu vAo c6c c6ng ty li6n k€t duqc hqp nhet theo phuong phip v6n chrl s& hou.Cong ty lien k6t la cac cong ty ma trong dO Tap doin c6 inh hudng ding k6 nhung khongphai la c6ng ty con hay c6ng ty lien doanh cia Tap doan. Thong thuong, Tap doan dugc coila c6 anh hudng dang k6 n6u sd hou tu 20% quyen b6 phi6u d don vi nhan dAu tu.
Theo phuong phdp v6n chi sd hou, khodn dAu tu duqc ghi nhan ban dau tren bang can d6ikc toan hqp nh5t theo gia g6c, sau dt6 duqc di6u chinh theo nhcrng thay d6i.cria phin sd hirucia Tap doan trong tdisin thuAn cia cong ty lien k6t sau khi mua. Lgi th6 thuong mai n6uc6 phat sinh duqc phin anh trong gie tri con lai cia khodn d6u tu vd duqc phan b6 trongkhoang thdi gian t6i oa ta to nim.E6o cdo k6t qua hoat dong kinh doanh hEp nhet phan anhphdn sd hou cia TQp doin trong k6t qui hoat dong kinh doanh cia cong ty lien k6t sau khimua.
Phin sd h0u cia nhd ttAu tu trong lEi nhuan (16) crla cOng ty lien k6t sau khi mua duEc phananh tren bao c6o k5t qu6 rroat d6ng kinh doanh hqp nhit vi phAn sd hou cia nha dau tutrong thay d6i sau khi mua crla quy dl,l,tro duqc ghi nhan vao quy dg tro. Thay d6i luy k6 saukhi mua duqc di6u chinh vao gia tri cdn lai cia khodn dAu tu vao c6ng ty liCn.k6t. C6 tucduEc nhan tu c6ng ty licn ket duqc can tru vao khoan dau tu vao cong ty lien ket.
Ddu tu chung khodn vA cdc khodn ddu tu khdc
DAu tu chung khoen va cac khodn dAu tu kh6c duqc ghi nhan theo gi6 mua thuc t6.
Dq phdng giem gia fi cAc khoen deu uDr,r phdng duqc lip cho viec giam gia tri cia cec khodn dau tu vao ngay ket th[c k], k6 toantheo hudng d5n cia Thong li s6 2z1l2oognT-BTc va Thong tLp s6 aglzotgnt-gtc oo eO
Tai chinh ban henh lin luEt vAo ngay 7 thang 12 n5m 2009 va ngay 28 thang 6 nam 2013.Ting hoNc gidm s6 du tai khoan du phdng duEc h?ch toan veo chi phl tAi chinh trong baocAo k6t qui hoat dong kinh doanh hqp nhdt.
Ddu tu ndm gio cl6n ngay deo hAn
Cac khoan dAu tu n5m giir d6n ngdy dao han duqc ghi nhan theo gia g6c. Sau khi nhin bantlAu, cac khodn ttAu tu niy dugc ghl nhfn theo gi6 tri c6 thA thu hdi. Cac khoan suy gidm g_i6
tri cia khoin diu tu n5u inat sinn duqc hach toan vao chi phitrong ky va giam tru trvc ti6pgia tri dau tu.
I
(
13
Cong ty C5 phdn T?p dodn PAN B09a-DN/HN
THUYET M|NH BAo cAo rAr cHiNH HOp NHAT euY 2/2017 (cHuA K|EM ToAN) (ti6p theo)cho ki, kc toan sau thang k5t thuc ngay 30 thang 6 nem 2017
3. cAc cHirn sAcn xE roAr cnU vEu (ti6p theo)
3.12 Cdc khoin phdi trd vd chi phi trich tru&Cdc khodn phai tra va chi phi trich truoc duEc ghi nhan cho s6 tien phai tra trong tuong lailiCn quan d6n hdng h6a va dich vu de nhan duEc khong phq thuoc vao viec Tap doan danhan duqc h6a don cia nhe cung c5p hay chua.
3.13 Trq cip th6i viQc phdi trA
Trq cdp thoi viec cho nhan vien duqc trich trudc vao cu6i m6i nam bao cao cho toan b0ngudi lao dong de lam viec tai Cong ty duqc hon 12 theng cho d6n ngiy 31 thang 12 nam2OO8 vdi muc trlch cho m6i n;m lam viec tinh d6n ngiy 31 thang 12 nim 2008 bang mot nrlamuc luong binh quan theng theo Luat Lao dOng, LuOt bdo hi6m xa hOi va cac ve-n ban hu0ngdan c6 li6n quan. Tu ngay t tnang 1 nem 2009, muc luong binh quan theng d6 tinh trE capthoi vigc se duqc didu chinh vio cu6i m6i nam bao cao theo m(Ic luong binh quan cl]a sauthAng gin nhet tlnh d6n thdi di6m lap bao cao. Teng hay giam crla khodn trlch truoc nay seduqc ghi nhan vao b6o c6o k6t qud kinh doanh hqp nhdt.
Khodn trg c6p thoi viec trich trudc nay duEc srl dung A5 trd trq c5p thoi viec cho ngudi laodQng khi cham dut hEp d6ng lao dong theo OiAu 48 cia BO luat Lao dong.
3.14 C.6c nghiep vy bing ngopi t9
Cac nghiep vv phat sinh b5ng c6c don vi tidn t€ kh6c v0i don vi tiAn te k6 toan cia Tap doan(VND) duEc hach toan theo ti gia giao dlch thuc te vao ngay phat sinh nghigp vu theo nguyent5c sau:
- nghiQp vr; ldm phit sinh c6c khoin phii thu duqc hach toan theo ty gia mua cria nginhang thuong m?i noi Tap doAn chi dinh khach hang thanh toen; va
- nghiep vu lam phat sinh cac khoan phdi tri dugc hach toan theo ti gie ben cia nganhang thuong mai noi Tap doan drr ki6n giao dich.
Tai ngay k6t thuc ki,k6 toen, cac khoan muc tidn te c6 g6c ngoai te aruqc danh gia lai theo tygi6 giao dich thrlc t6 tai ngiy crja bang can d6i 16 toan hEp nhAt theo nguyen tic sau:
- c6c khodn mvc tidn t0 duEc phan loai la tai san dugc h?ch toan theo ty gia mua cia nganheng thuong mai noi Tap doan thudng xuydn c6 giao dich; vd
- c6c khoin muc ti6n t0 duEc phan loai li no phai tra duEc hach toan theo ti gia ban crlangan hang thuong mai noi Tap doan thudng xuyCn c6 giao dich.
Tat ca cac khoin ch6nh lech ti gia thuc t6 phit sinh trong ky va chenh lech do danh gia lais6 du tiAn tp c6 g6c ngoai te cu6i ky duqc hach toen vao beo cao k6t quA hoat dong kinhdoanh hqp nhAt.
3.15 C6 phi6u qulCac cong cr,r v6n chr) sd h0u aluqc Tap doan mua lai (c6 phi6u qu!) duEc ghi nhAn theonguyen gia va tru vAo v6n chl] sd hOu. Tap doan khong ghi nhan cac kho6n l6i (16) khi mua,bdn, ph5t hdnh hoNc hriy cac c6ng cu v6n chrl s& hOu cia mlnh.
14
C6ng ty C6 phAn T?p dodn PAN B09a-DN/HN
rHUyEr MrNH BAo cAo TAr CHINH Hqp NHAT ouY 2/2017 (cHuA K|EM ToAN) (ti6p rheo)cho ki, kC toen sAu theng k6t thUc ngay 30 thang 6 nem 2017
3. cAc cHiNH sAcH KE ToAN cHo yEu (ti6p theo)
3.16 Phan chia @i nhuAn
Lqi nhuan thuAn sau-thu6 thu nhap doanh nghiep c6 th6 duqc chia cho cdc c6 dong sau khiduEc dai n6i adng c6 OOng phe duyet va sau khi da trich lap cac quy dU phdng theo Didu l€Tap doan va cac quy dinh cia ph6p luat Viet Nam.
Tap afoan trich lap c6c quy dr/ phdng sau day tu lqi nhuan thuAn sau thu6 thu nhap doanhnghiQp cria Tap doan theo dd nghi cia Hoi ddng Quan tri va duqc c6c c6 d6ng phe duyet taidai hoi ddng cd dong thuong niCn:
> QuI dAu tu vd ph6t tri6n
Quy nay duqc trich lqp nhem phqc vr,r vigc md rOng hoat dOng hoic dAu tu chi6u sAu ciaTap doan.
> Quy khen thudng, phrlc lqi
Quy ney duoc trich lap dd khen thudng, khuy6n khich vat ch5t, dem lai lqi ich chung vdneng cao phric lqi cho cong nhin vi6n.
3.17 Ldi trdn cd phi6u
Lai co ban tr€n c6 phi5u duoc tinh bing cdch chia lqi nhuan hoic 16 sau thu6 phin b6 choc6 tlong sO hou c6 phi6u ptr6 tn6ng cia COng ty cho s6 luEng blnh quan gia quydn cia s6c6 phi6u ph6 thong ttang luu hanh trong ki,.
Lai s-uy giam tr6n c6 phi6u duqc tinh bing c6ch chia lqi nhuan thuAn sau thu6 phin b6 choc6 dong s& hou c6 phi6u ptr6 tnong cia COng ty cho s6 luEng binh quan gia quydn cia s6c6 phi6u ph6 th6ng dang luu hanh trong ki, va s6 luqng binh quan gia quy6n cia c6 phi5upn6 tnong se duEc phet hanh trong kudng hEp tet ca cac c6 phi6u ph6 thong tiam neng c6t6c dQng suy giim tt6u ttugc chuydn thinh c6 pni6u pn6 tnong.
3.18 Ghi nhAn doanh thu
Doanh thu duEc ghi nhan khi Tap doan c6 kha nang nhan dugc cac lqi ich kinh t6 c6 th6 xdcdinh duEc mOt cech chic ch5n. Doanh thu duqc xAc dinh theo gie tri hqp li c0a c6c khodnde thu ho;c se thu duqc sau khi trir di cec khoan chi6t khdu thuong mei, gidm gia hang banva hang ben bi tr6 lai. Cdc didu kien ghi nhan cq th6 sau ddy c0ng ph6i duqc ddp ung khi ghinhan doanh thu:
Doanh thu ben heng
Doanh thu ben hang dugc ghi nhan khi cac rii ro trQng y6u vA c5c quydn sd h(ru hang h6adi duqc chuy6n sang ngudi mua, thudng la trUng v0i viQc chuydn giao hang h6a.
Doanh thu cung cAp dlch vt/
Doanh thu duqc ghi nhan khi hoan thanh vigc cung cAp dich vu.
I ten lat
Doanh thu duqc ghi nhan khi tidn lai phat sinh tren co s& ddn tich (co tinh d6n lqi tuc ma taisan dem lai) tru khi kha ning thu hdi ti6n lai kh6ng chSc chin.
C6 tuv
Doanh thu duqc ghi nhAn khi quyAn duqc nhan khoan thanh toan c6 tuc cia Tap doan duqcxec lap.
15
Cong ty C6 phAn TQp dodrn PAN B09a-DN/HN
rHUyEr MINH BAo cAo TAr CHINH Hqp NHAT ouY 2/2017 (cHLrA KrEM ToAN) (ti6p theo)cho ky ke toan sau theng k6t thuc ngay 30 thang 6 nem 2017
3. cAc CHINH sAcH KE roAN cno yEu (ti6p theo)
3.19 Thu6
Thud thu nhep hien henh
Tai san thu5 thu nhap va thuC thu nhap phai nop cho ki, hien hanh va cac ki' truoc dugc xacdinh bdng s6 tidn drr ki6n duqc thu hdi tu hoac phai nop cho co quan thu6, dr.ra tr6n c6c mucthu6 su5t va cac luit thu6 c6 hieu luc d6n ngey k6t thuc ky k6 toan.
Thu6 thu nhap hiCn hanh duEc ghi nhan vao k6t que hoat ttong kinh doanh hgp nh6t ngoqitru truong hgp thu6 thu nhqp phat sinh lien quan d6n mot khoin mr;c duEc ghi thing vaov6n chrl sd h0u, trong trudng hqp ndy, thu6 thu nhap hi$n hanh c0ng duEc ghi nhan tructi6p vdo v6n chrl sd h0u.
Tap doan chi duqc bi tru cac tai san thu6 thu nhap hien hanh va thu6 thu nhap hiCn hanhphai tra khi Tap doan c6 quydn hqp phep duEc bU tru giOa tai san thu6 thu nhap hien hanhvdi thu6 thu nhap hien henh phai nop va Tap doan du dinh thanh toan thu6 thu nhap hiCnhanh phai tra va tai san thu6 thu nhap hien hanh tren co sd thuan.
Thu6 thu nhAp hoen biThu6 thu nhfp hodn lai atuEc xac dinh cho cac khoan chcnh lech tam thoi tai ngey ket thucky k6 toan gi0a co sd tinh thuC thu nhap cia cac tai san va nq phii trd vd gi6 tri ghi s6 criachUng cho mqc dich lap b6o cao tai chinh.
Thu6 thu nhip hoin lai phii tri duqc ghi nhan cho tet ca c5c khoin chenh lech tam thdi chiuthu6, ngoai tnr:
> thu6 thu nhap hoan hi phai tra phat sinh tu ghi nhin ban dAu crla mot tAi sdn hay no phaitra tu mot giao dich ma giao dich nay khong c6 dnh hudng d6n lqi nhu6n ke to6n hoaclqi nhuan tinh thu6 thu nhap hoec 15 tinh thu6 tai thdi di6m phat sinh giao dich; va
> cac chenh lech tam thdi chiu thu6 gdn li6n vdi c6c khodn dAu tu vao cong ty con va congty lien k6t khi c6 kha ndng ki6m soat thdi gian hoan nhap khoan chenh lenh tam thoi vachic chin khoin ch6nh lCch tam thoi s6 kh6ng duEc hoan nhap trong tuong lai c6 th6dr,r doan.
Tdi s6n thu6 thu nhfp hoin lqi cAn duEc ghi nhan cho t6t ca cec ch€nh lech tqm thoi duqckhAu tru, gie tri dLrEc kh6u tru chuy6n sang cac nam sau cila c6c khodn 16 tinh thu6 va ceckhoan uu d6i thu6 chua sr) dqng, khi chSc chln trong tuong lai sC c6 lqi nhuan tinh thu6 d6sfr dqng nhong chenh lech tam thdi duqc khau tru, cec khoan 16 tinh thu6 va cec uu ddi thu6chua s0 dung nay, ngoai trir:
> tai san thu6 thu nhap hoin lqi ph6t sinh tu ghi nhan ban dAu crla mot tai san hoac nqphai tra tu mot giao dich ma gia_o dich nay khong c6 enh hudng d6n lEi nhuan k5 toanhoac lEi nhuan tinh thu6 (hoac 16 tinh thuC) t?i thdi di6m ph6t sinh giao dlch; va
> t6t ca cac chenh lCch tam thdi duEc khSu trr)r ph6t sinh tU cic khoin dAu tu vdo cOng tycon va c6ng ty tien k6t khi chic chin la chenh lenh tam thdi se duEc hoan nhap trongtuong lai c6 thA du doen duqc va c6 lEi nhuan chiu thu6 d6 s& dung duqc khodn chenhlCch tam thoi d6.
Gia tri ghi s6 cia tdi san thu6 thu nhfp doanh nghiep hoan lai phai duEc xem x6t lai vao ngayk6t thuc ky k6 toan ve phai giam gia tri ghi s6 crla tdi sdn thu6 thu nhap hoan lai den muc bdoddm ch5c chSn c6 di lqi nhuan tinh thu6 cho ph6p lqi ich cia mOt phAn hoac toen b0 tii s6nthu6 thu nhap hoan lai duEc sl} dung. Cec tai sdn thu6 thu nhap doanh nghiep hoAn lai chuadLrqc ghi nhan truoc diy dugc xem x6t lai vao ngay k6t th0c ki,k6 toen va duqc ghi nhinkhi chdc chSn c6 di lqi nhuan tinh thu6 trong tuong lai ar6 c6 th6 sr} dung cac tii sdn thuBthu nhap hoan lai chua ghi nhan nay.
Tai san thu6 thu nhap hoen lai va thu6 thu nhap hoin lqi phii tri duqc xac dinh theo thu6su5t du tinh se ap dung cho nam tai chinh khi tai sen duqc thu hdi hay nq phai tra. duqcthanh toan, du,a trcn cec muc thu6 su5t va luat thu6 c6 hieu luc vao ngay k6t thuc ki, k6 toan.
16
Cong ty C6 phAn Tap dodrn PAN B09a-DN/HN
THUYET nrrr{H eAo cAo rAt CHINH Hgp NHAT euY 2/2017 (cHr-rA KrEM ToAN) Ci6p theo)cho ki, k6 toan sau thang k5t thuc ngay 30 theng 6 nem 2017
3. cAc CHINH sAcH xE roAH cHU yEu (ti6p theo)
3.19 Ihud (ti6p theo)
Thu5 thu nhap hoan lai duEc ghi nhan vao k6t qua hoat afong kinh doanh hEp nhat ngoai trutrLrong hgp thu6 thu nhap phat sinh lien quan d6n mot khoan muc duqc ghi thing vdo v6nchi sA hou, trong trlrong hgp ndy, thu6 thu nhap hoan lai cong duqc ghi nhan trpc ti6p vaov6n chrl sd h(ru.
Tap doan chi tluqc b0 trir cec tAi s6n thu6 thu nhap hoan lai va thuS thu nhap hoan lai phaitra khi doanh nghiCp c6 quy6n hqp phap duqc bU tru giOa tAi sin thu6 thu nhap hien hanhvdi thu6 thu nhap hien hdnh phii nop va cec tAi san thu6 thu nhfp ho6n lai vd thu6 thu nhaphoan lai phai tra nay lien quan toithu6 thu nhap doanh nghiep duqc quan ly bdi cung mot coquan thu6:
> D6i voi cUng mOt don vi chiu thu5; hoic> Tap doan dp ttinh thanh to6n thu6 thu nhap hien hanh phai tra va tai san thu6 thu nhap
hien hanh tr€n co sd thuin hoAc thu hdi tdi sdn ddng thdi vdi vigc thanh toan nq phai tratrong tung k!,tuong lai khi cac khoan trgng y6u crla thu6 thu nhap hoan lai phai tra hoactai san thu6 thu nh?p hoin lai duqc thanh toan hoAc thu h6i..
3.20 C6ng cq tdi chinh
COng cU bi chinh - ghi nhen ban itAu vd trinh bdy
Tii sin tdi chinh
Theo Th6ng tLI s6 21On-T-BTC do BO Tai Chinh ban hanh ngay 6 thang 1 1 nam 2OOg huongd5n dp dung Chuin muc 86o cdo Tdi chinh Qu6c t6 v6 trlnh bay bao ceo tai chinh va thuy6tminh thong tin d6i voi c6ng cu tai chinh ("Thong tu 210"), tai san tai chinh duqc phan loai motcach pht hqp, cho muc dich thuy6t minh trong b6o cao tai chinh hgp nhet, tai san tai chinhduqc ghi nhan theo gie tri hop li thong qua bao cao k6t qua hoat dong kinh doanh hEp nhSt;cdc khoin cho vay va phei thu; cac khoAn dAu tu giu d6n ngay dao han; va tai san tai chinhsin sJng d6 ban. Tap dodn quy6t dinh vigc phan loai cac tai san tai chinh ney tai thdi di6mghi nhdn lAn dAu.
Tai thdi di6m ghi nh6n l5n dAu, tdi sdn tai chinh duEc xac dinh theo nguyen gia c6ng vdi chiphigiao dich tnrc ti6p c6 lien quan.
C6c tdi sdn tai chinh cia Tap doan bao gdm tidn va cac khoan tuong duong ti6n, c6c khodnphai thu khach hdng, c6c khodn ph6i thu khac va cac kho6n dAu tu.
No phai tra tai chinh
Nq phei tra tai chinh theo pham vi cia Th6ng tu 210, cho mvc dich thuy6t minh trong baocao tai chinh hop nh6t, duqc phdn loai mot cach phn hep thlnh cac nq phai tri tii chinhduqc ghi nhan th6ng qua bao cao k6t qua hoat dQng kinh doanh hoAc cec kho6n no phrii tr6tai chinh duqc xec dinh theo gia tri phan 06. tap Ooan xac dinh viec phan lo?i cac nq phaitra tai chinh thdi di6m ghi nhdn lAn ttAu.
Tat ca no phai tra tai chinh duqc ghi nhan ban dAu theo nguyen gie cong voi cac chi phi giaodich truc ti5p c6 liCn quan.
No phai tra tai chinh cl]a Tap doan bao gdm cic khoin phdi tri ngudi ban va cac khoan phaitra khec, cec khoan chi phi phai ka va cec khoan vay.
Cong cu Ai chinh - gie fi sau ghi nhan tAn dAu
HiCn tai Thong tu 210 khong c6 hudng d5n vd viqc xac dinh hi gie tri cia cac cong cu taichinh sau ghi nhan ban diu. Do d6 gia tri sau ghi nhan ban ddu c|ia c5c cong cu tai chinhdang duqc phan anh theo nguyen gie.
17
THUYET M|NH BAO CAO TAr CHINH Hgp NHAT OUY 2/2017 (CHL/A K|EM TOAN) (ti6p theo)cho ky k6 toan sau thang ket thUc ngay 30 theng 6 nem 2017
3. cAc cHiNH sAcH KE ToAN cHo yEu (ti6p theo)
3.20 C6ng cy trii crrlrh (ti6p theo)
Bi tu cec cAng cU Ei chinh
Cac tai san tai chinh va nq phdi trd tai chinh tlugc bU tru va gia tri thuan sC arrrgc trinh bayk€n bing cen d6i k6 toen hqp nhdt n6u, vA chi n6u, Tap doan c6 quydn hqp phep thi hanhviec btr trr) cac aie tri da duqc ghi nhan nay va c6 y dinh bU tru tren co sd thuan, hoac thuduqc cac tai san va thanh toan nq phai tra ddng thdi.
3.21 Th6ng tin bQ phQn
MOt bO phan la mot hqp phAn c6 th6 xec dinh rieng biet duqc cl]a TAp doan tham gia vaovigc cung c5p cac sdn phim hofc dlch vU lien quan (bO phan chia theo hoAt dong kinh doanh),hoic cung cap sdn ph5m hoac dich vu trong mot moitrudng kinh t6 cu th6 (bO phan chia theovung dia ly), m6i bO phan nay chiu rrli ro va thu ttrlgc lqi ich khAc biet vOi cac bO phan khec.
4 TIEN vA CAC KHoAN TUSNG DI,oNG TIENVND
COng ty C6 phAn Tip dodn PAN
Tidn mitTi6n giri ngin hAngC6c khoin tuong duong tidn (')
TONG cQNG
B09a-DN/HN
Ngdy 30 th,ng 6 Ngdy 31 thang 12nem 2017 ndm 2016
6.956.524.984 10.764.266.842737.486.501.880 235.365.327.664235.331.620.945 311.660.426.881
979.774.647.809 557.790.021.387
(') Cic kho6n tuong duong ti6n th6 hien cac khoen tiBn grli ngin han c6 thdi hqn g6c du0iba thAng t?i cac ngan hang thuong mai va hudng lei suat ap dung.
DAU Tu TA GHINH NGAN HAN
OAu tu nim gio toi ngay dao hanChung khoan kinh doanhDU phdng giem gie chung khoan kinh doanh
TONG CQNG
PHAI THU KHACH HANG
Phdi thu tu c5c ben khac- Cqc Tr6ng trqt - BQ N6ng nghiQp
va Phet tri6n N6ng th\n- COng ty CP Gi6ng NOng nghiQp Dien Bien- Khec
Phai thu cac ben lien quan
Ohuy't minh sd 27)
TONG cQNG
Du phdng phii thu ngln hqn kh6 ddi
GIATRI THUAN
Ngdy 30 thAng 6ndm 2017
262.310.000.0002.998.936.023
(1.104.891.696)
264.204.044.327
VND
Ngey 31 theng 12ndm 2016
371 .310.000.00073.445.594.023(1 .041.070.696)
443.714.523.327
Ngdy 30 thAng 6nem 2017
380.919.748.606
13.548.636.000s67.371.112.606
399.384.016
VNDNgey 31 theng 12
ndm 2016323.590.625.777
45.906.539.123
277.684.086.654
507.747 .232
381.3't 9.132.622
(6.278.924.060)
375.040.208.562
324.098.373.009
(5.879.224.577),
318.219.148.432
18
THUYET M|NH BAo cAo TAr CHINH Hqp NHAT ouY 2/2017 (CHLTA K|EM ToAN) (ti6p theo)cho ki, k6 toan sau thang k6t th0c ngay 30 thang 6 nem 2017
COng ty C6 phAn Tip dodn PAN
rnA rnudc cHo Hcudr eAN
Trd trudc cho c6c ben kh6cTra trudc cho ben lien quanffhuy't minh s6 27)
TONG cQNG
DU phdng phdi thu ngSn han kh6 ddi
orA rn1 rxuAH
cAc KHoAN pHA rxu xxAc
Ngin h4nTam ung cho nhan vienOAu tu vAo c6 phi6uKy quyL5i tiBn gii drr thuC6 tucKhec
Dai hanKY quy
TONG GQNG
Du phOng ph6i thu ng5n han kh6 ddi
GIATRI THUAN
Trong d6:Phdi thu td b4n khAcPhdi thu cdc b'n ti€n quan (Thuydt minh s627)
Ngey 30 theng 6nem 2017
217.944.089.151
1.072.069.904
B09a-DN/HN
VNDNgay 31 theng 12
ndm 2016
66.122.250.789
538.089.646
219.016.159.055
(4.419.190.542')
214.596.968.513
66.660.340.435
(3.837.157.423)
62.823.183.o'.t2
Ngdy 30 theng 6nem 2017
13.658.514.06612.715.380.000
1 .40'l .908.18514.554.082.0736.724.000.000
15.285.044.704
VNDNgey 31 theng 12
nem 2016
28.057.999.13612.715.380.000
345.200.5609.550.007.602
3.747.057 .585
64.338.929.028
189.535.000
54.415.644.883
215.020.000
64.528.464.028
(1 .023.278.040')
63.s05.185.988
54.630.664.883
(1.023.278.040)
53.607.386.843
56.335.541.428
7.169.644.560
52.797.086.587
810.300.256
19
COng ty C6 phin Tap dodn PAN B09a-DN/HN
THUYET rvrrt{H aAo cAo rAt CHINH Hgp NHAT euY 2/2017 (cHLtA K|EM ToAN) (ticp theo)cho ki, k6 toan sau thang k6t thUc ngay 30 thang 6 nem 2017
9 HANG TON KHo
I nanh pnamNguyCn vat lieuChi phi sin xu5t, kinh doanh dA dangHang h6aHang mua dang di tren dudngHang g&i di banCOng cu, dqng crr
TONG CONG
DrJ phdng gidm gi5 hdng t6n kho
GIA TR! THUAN
10 CHI PHiTRATRI,?OC
Ngin hqnCong cu, dung cuBdo hi6mKhac
Dai hanTi6n thue d6t tra trudcChi phi ngu trudng nu6i caC6ng cu, dung crrKhAc
TONG CQNG
8.357.077.050 8.133.902.354
Ngdy 30 theng 6nem 2017
528.651.118.331294.796.7 44.997
96.313.243.43526.781.837 .38712.778.659.465
6.087.245.'130
VND
Ngdy 31 thang 12nem 2016
339.114.908,59986.890.262.16179.038.525.50242.701.842.258
4.856.581.5603.906.637.576
965.408.848.745
(8 309.595 095)
957.099.253.650
556.508.757.656
(7.933.312.356)
548.s7s.445.300
Ngdy 30 th1ng 6nam 2017
4.241.819.330455.495.575
3.659.762.145
VNDNgdy 31 thbng 12
nem 2016
6.236.994.473
1.896.907.881
172.513.278.48931.298.010.5276.821.326.409
12.157.768.707
1 10.915.968.07224.625.331 .579
6.987.348.44716.647.442.361
222.790.384.132 159.176.090.459
23',t .',t 47 .46',t .182 167.309.992.813
20
COng ty C6 phin TQp dodn PAN
rHuvEr MINH BAo cAo rAt cuiuu Hgp ruHAr auY ztzotT (cHLrA xrErrl ronru) (tiep theo)vdo ngdy vd cho fy fe toan s6u th6ng f6t tfrUc ng?ry 30 th6ng 6 nim2017
11 TATSAN Co O|NH noU U|NX
B09a-DN/HN
Nhd ctra, vat ki6n Mdy moc vd thi6t Phuvng ti6n vQn tdi,trhc b! truv€n ddn
Thi6t b!, d1tng cuqudn lv
VNDT6ng cQng
Nguy6n gi6NgAy 31 th6ng 12 nim 2016DAu tu XDCB hoin thdnhMua s5m mdiPhin loai laiThanh lfNgdy 30 thdng 6 ndm 20'17Trong do:Dd kh*u hao h1t nhung vln con s0 dqng
Gi6 tr! khSu hao lfiy k6Ngay 31 thing 12 nim 2016KhAu hao trong k!'PhAn loai laiThanh lfNgay 30 th6ng 6 ndm2017
Gi6 tri cdn lqi
Ngiy 31 thdng 12 ndm 2016
Ngiy 30 thdng 6 ni,m2017
296.668.494.702 219.959.697.181 58.781.395.32921.492.686.098 849.759.99924e4 868 034.
'333 3i3:ll18.467.887.355(727.343.660)
7.721.362.428
43.999.00087.999.999
583.130.949.64022.342.446.09718.033.374.100
(10.852.589.234)612.654180^603
(3.639.314.347) (6.293.618.924) (919.655.963)317.016.734.487 222.181.801.628 65.602.283.061 7.853.361.427
142.250.570 (44.805.527) (197.306.272)(769.311.851) (3.ee3.206.490) (876.448.600)
113.768.541.177 124.137.020.980 35.955.783.005 5.022.469.241
37.875.520.741 50.105.676.878 13.438.002.426
106.029.107.885 118.629.826.037 34.190.860.5248.366.494.573 9.545.206.960 2.838.677.353
2.785.613.049 104.204.813.094
4.526.178.097 263.375.972.543396.429.915 21.146.808.801
99.861.229(5.638.966.941)
278.883.814.403
190.639.386.817 101.329.871.144 24.590.534.805 3.195.184.331 319.754.977.097
203.248.193.310 98.044.780.648 29.646.500.056 2.830.892.186 333.770.366.200
\\'.,r -' -7l
21
COng ty C6 phAn TQp dodn PAN
rHuyEr MINH BAo cAo rAt cHiruH Hgp ruuAr auY ztzotT (cHt-IA rtEria roRtt) (tiep theo)vdo ngiy vd cho fY' Xe toan sdru th6ng fet tnric ngdy 30 th6ng 6 ndm 2017
12 TATSAN C6 orNH VO Xirun
Quy€n s* dqngdet
PhAn mdm mdy Bdng phdt minh,tinh sdng ch6, bdn quy€n
Nguy6n giiiNgiy 31 th6ng 12 nim 2016Mua s5m mdiPhin loai lai
Ngay 30 th6ng 6 ndm2017Trong d6:Dd khdu hao hdt nhung vdn con sir dqng
Gi6 tri hao m6nNgiy 31 th6ng 12 nim 2016KhAu hao trong k!,
Ngay 30 th5ng 6 ndm2017
Gi6 tri cdn lqi
Ngdy 31 th6ng 12 ndm 2016
Ngiy 30 thdng 6 ndm2017
B09a-DN/HN
KhdcVND
-;t ong cQng
354.890.298.734 2.311.870.624 12.136.600.000 134.851.488 369.473.620.846668.150.000 668.150.000
(8.288.080.160) (375.000.000) 375.000.000 (8.288.080.160)
346.602.218.574 2.605.020.624 12.511.600.000 134.851.488 361.853.690.686
586.390.520
1 1.399.692.8621.633.821.751
254.663.824
1.',t70.521.532229.123.303
4.600.000.000
8.139.370.847668.500.008
134.851 .488 5.575.905.832
134.851.488 20.844.436.729- 2.531.445.062
13.033.514.613 1.399.644.835 8.807.870.855 134.851.488 23.375.881.791
3.997.229.153 348.629.184.',t17343.490.605.872 1.141.349.092
333.568.703.961 1.205.375.789 3.703.729.145 338.477.808.895
22
:=:=z^
C6ng ty C6 phAn Tap dodn PAN B09a-DN/HN
THUYET M|NH BAo cAo rAr CHINH Hqp NHAT euY 2/2017 (cHLrA K|EM ToAN) (ti6p rheo)vao ngay va cho ki, k6 toan sau thang k6t thric ngay 30 thang 6 nam 20 l7
13 BAr ooNG sAH oAu ruNhe xudng mey
m6c
VNDI Ong cQng
I
:
Nguyen giaNgay 31 thang 12 nem 2016Ngay 30 thang 6 nem 2017
Gie tri hao mdnNgay 31 thang 12 nem 2016KhSu hao trong ki'Ngay 30 thang 6 nem 2017
Gi5 tri cdn lqiNgay 31 thang 12 nem 2016Ngay 30 thang 6 nem 2017
CHI PHI XAY DUNG CO BAN DO DANG
Du, an nha mAy Cri ChiDqP an nha kinh Lam HaDu an trang trai C6 OOngDu an nhe mey PFMDy an nha may khu CNC Ha NamDu 6n Don DuongKhac
TONG CSNG
CAC KHOAN DAU Tu TAI CH|NH DAI HAN
4.515.304.012 4.515.304.0124.515.304.012 4.515.304.012
2.518.669.96910'1.820.096
2.518.669.969101.820.096
2.620.490.065
1.996.634.043
2.620.490.065
1.996.634.0431.894.813.947 1.894.813.947
Ngey 30 thAng 6nem 2017
11.103.862.6727.996.'145.9376.790.083.'188
11.029.166.63112.569.064.78128.903.389.5374.713.406.506
VNDNgdy 31 theng 12
ndm 201611.103.862.6727.606.090.829
746 645 454
-
8.073.284.634
83.105.119.252 27.529.883.589
15
DAu tu vio c0n9 ty lien k6t(Thuyet minh sO 15.1)DAu tu khac vdo c6ng cu v6n(Thuyit minh s6 15.2)
GIA TR! THUAN
Ngdy 30 theng 6 nem2017
450.875.320.631
'13.333.640.000
VNDNgdy 31 theng 12
ndm 2016
450.686.759.389
13.333.640.000
464.208.960.631 464.020.399.389
C6ng ty C6 phAn Tqp dodn PAN B09a-DN/HN
12 ndm 2016
THUYET M|NH BAo cAo TAr cHiNH Hgp NHAT euY 2/2017 (CHL/A K|EM ToAN) (ti6p theo)vao ngay va cho cho k!, k6 toan sau thang k6t thric ngay 30 thang 6 nem 2O'17
1s. cAc KHoAN oAu rLr rAr cHiNH DAt H{N (ticp theo)
15.1 DAu tu vito cdng ty tiCn kdt
Ic
i
(\
COng ty C6 phin BibicaCOng ty C6 ph5n Thiy sdn584 Nha TrangCong ty TNHH Dich vqXuyen Thei BlnhCOng ty TNHH Lien ThaiBinhTONG CQNG
Ngey 30 thens 6 ndm 2017Ti' lQ sd Gi6 tri ddu tuhou (%) (vNo)
43 ,7 3 4't8 .1 53 .61 4 .429
22,35 16.056.345.830
20 12.560.550.576
20 4.104.809.7964s0.875.320.631
43,73 414.063.070.402
22,35 16.346.010.181
20 15.084.526.758
20 5.193.152.048450.686.759.389
T! tQ sd hhu(%) (vND)
COng ty C6 phAn Bibica (me chung khoan BBC) la cong ty c6 phAn duqc thdnh lap theo LuatDoanh nghiep crla Viet Nam theo GCNDKKD s6 +1030tOZSS do S& K6 hoach vd OAu tuThdnh ph6 Hd Chi Minh cAp ngdy 5 thang 7 nim 2OO8 va cec GCNDKKD didu chinh. COngty cO trv s& tai s6 443 Dudng L! Thudng Kiet, Phuong 8, Quan Tan Blnh, Thanh ph6 Hd ChiMinh, Viet Nam. Ho?t dong chinh cia C6ng ty la san xuet, mua ben c6c sin phdm dudng,banh keo, nha, ruou (thuc u6ng c6 cdn), bQt dinh dudng, s(ra va cac san phAm tu s0a, s0idau nenh, nudc gidi khet, bot giai khat (khong sin xuAt tai tru sd COng ty) va kinh doanh b5tdOng sin.
COng ty C6 phAn Thiy san 584 Nha Trang ld cOng ty c6 phAn duqc thanh lap theo LuatDoanh nghiep cia ViCt Nam theo GCNDKKD s6 4200636551 do SKHDT tinh Khanh HOa cApngay.o2 thang 3 nem 2006 va cac GCNOKKD aliSu chinh. C6ng ty c6 tru sd tai s6 58+ duOngL6 Hdng Phong, phudng Phuoc Long, thanh ph6 Nha Trang, Viei Uam. Hoat dQng chinh criiCong ty la ki6m nghi6m chAt luqng, ch6 bi6n bao qudn thriy sdn vd c6c sdn phZm tu thriysdn.
COng ty TNHH Dich vu Xuyen Th6i Binh truOc day la mot cong ty trach nhiem hilu han motthanh vi6n duEc thanh lAp theo Luft Doanh nghiep cia Viet Nam theo GCNDKKD s60309493985-do SKHDT Thanh ph6 H6 Chi Minh cap ngay 24 thang 11 nam 2009. Cong tyd5 chuy6n d6i loai hlnh doanh nghiep tu Cong ty TNHH mot thanh vien thanh Cong ty TNHHhai thanh vien trd len theo GCNDKDN thay d6i lan thu 4 do SKHDT Thdnh ph6 Hd Chi Minhcap ngdy '10 thang 03 nem 2016. COng ty c6 tru sA chinh tai 236/43/2 Dudng Dien Bien Phi,Phudng 17, Quan Binh Thanh, Thanh ph6 H6 Chi Minh, Viet Nam.
C6ng ty TNHH Lien Thai Blnh truoc day la mot cong ty trach nhiem hiru han m6t thAnh vienduqc thanh lAp theo LuQt Doanh nghiCp cia Viet Nam theo GCNDKKD s6 OtOO23O1ga OoSKHDT Thanh ph6 Ha NOi c5p ngiy 25 th6ng 12 nem 2008 va cAc GCNOKKD di6u chinh.C6ng ty afa chuy6n tt6i loai hinh doanh nghiep tir COng ty TNHH mot thanh viCn thanh COngty TNHH hai thanh vi6n tra lCn theo GCNOKDN thay d6i lAn thu 3 do SKHDT Thanh ph6 HaNOi cAp ngdy 17 thang 3 nam 2016._ COng ty c6 trU sd chinh tai t5ng 3, s6 1C Dudng NgOQuydn. Quin Hoan Ki6m, Thanh ph6 Ha Noi, Viet Nam
C6ng ty C6 phAn TAp dodn PAN
THUyeT M|NH BAo cAo TAt CHINH Hop NHAT ouv 2/2017 (cHLrA KEM ToAN) (tcp theo)vao ngay va cho ky ke toan sau thang k6t thoc ngay 30 thang 6 nam 2017
ls. cAc xHoAH DAU rLr rAt cHiNH DAt HAN (ti6p theo)
15.1 Diu tu vdo cdng ty li6n kdt (ti6p theo)
Gia tri khoan dAu tu vdo c6ng ty lien k6t nay tai thdi di6m ngay 30 thang 6 n5m 2017 ttuqc trinh bAy nhu sau:
Cong ty cd PhenBibica
363.805.981.379
Cdng ty TNHHDlch vU Xuyen
ThAi Binh
9.389.390.307
Cong ty C6 phAn Thiysdn 584 Nha Trang
BO9a-DN/HN
VND
I Ong cSngCOng ty TNHHLien ThAi Binh
3.730.430.336Giii tri diu tu:Vao ngay 31 thang 12 nem 2016
Vao ngay 30 th6ng 6 nem 2017
Vao ngay 31 thdn_g 12 nem 2016Phan loi nhuan (15) tar cong ty lien k6tC6 toc duoc chia trong ky
Vao ngay 30 thang 6 nem 2017
Gii tri cdn lai:
Vao ngay 31 thang 12 nem 2016
Vao ngay 30 thang 6 nem 2017
14.731.603.000 391.657.405.022
363.805.98't .379 9.389.390.307 3.730.430.336 14.731.603.000 391.657.405.022
Phin liiy k6 lqi nhu6n sau khi mua c6ng ty li6n k6t:
50.257.089.023I .136 .302 .027
(4.045.758.000)
54.347.633.050
5.695.136.451 1.462.721.7122.663.023.818 448.657.749
(s.187.000.000) (1 537.000.001)
3.171.160.269 374.379.460
1.614.407 .181285.342.649
(57s.007.000)
1.324.742.830
59.029.354.3671',t .533.326.243
(1 1 .344.765 001)
59.217.915.609
414.063.O70.402 I 5 .084 .526 .7 58 5.193.'t 52.048 16.346.010.181 450.686.759.389
418.153.614.429 12.560.550.576 4.'104.809.796 16.0s6.345.830 450.875.320.631
THUYET M|NH BAo cAo TAr CHINH Hgp NHAT ouY 2/2017 (CHL/A KIEM ToAN) (ti6p theo)vao ngay va cho ki, k6 toan sau thang k6t thUc ngay 30 thang 6 nem 2017
C6ng ty C6 phAn Tqp dodn PAN
15. cAc KHoAN oAu ru rAr cHiNH DAt HAN (ri6p theo)
15.2 Deu tudili h?n khdc
B09a-DN/HN
VND
Ngdy 30 theng 6 nAm Ngey 31 theng 12 ndm2017 2016
//
tI
t,\
C6ng ty C6 phAn Gi6ng Thdi Binh
TONG CQNG
LqI THE THI.PONG MAI
Nguyen gie:Vao ngay 31 thang 12 nem 2016Vao ngay 30 thang 6 nem 2017
Phan b6 luy k6:Vao ngay 31 theng 12 nam 2016Phan b6 trong ki'Vao ngay 30 thang 6 nam 2017
Gii tr! cdn lgiVdo ngiy 31 theng 12 nem 2016Vao ngey 30 theng 6 nern 2017
Gie fi 56 lwns Gie fiddu tu cd phi6u ildu tu
13.333.640.000 ee.e38 13.333.640.000
13.333.640.000 13.333.640.000
VNDLqi thd tht ong m?i
532.481.177 .809532.481.177 .809
114.2't5.461 .06326.681.881 889
140.897.342.952
418.265.716.7 46391.583.834.857
s6-luqngcO phieu
99.938
't6
26
THUYET M|NH BAo cAo TAr cHINH Hgp NHAT euY 2/2017 (CHL/A KtEM ToAN) (ti6p theo)vao ngay va cho ki, k6 toAn sau thang k6t thuc ngay 30 thang 6 nem 2017
COng ty C6 phAn TQp dodn PAN
vAY vA No rHUE TAr cHiNH
Vay ng5n hanVay ng5n han tu ngan hangVay dai han d6n han trd
Vay dai hanVay dai han tu ngan hang
TONG CONG
PHAI TRA NGUOI BAN
Phdi trd cho c6c d6i tuqng khecC6ng ty TNHH Gi6ng c|y tr6ngVan Xuyen - Trung Qu6cKhac
Phdi tr6 ngudi ban la c6c ben lien quan(Thuyet minh sO 27)
TONG CQNG
THUE VA cAc KHoAN PHAI NOP NHA NuOc
Thu6 thu nhap doanh nghiep
Thu6 gi5 tri gia teng
ThuC thu nhap ca nhan
Thu6 khac
TONG cQNG
CHI PHi PHAI TRA
Chi phi mua bdn quy6nChi phi thuC detLuong va thuangChi phi lai vayKhac
TONG CQNG
Ngay 30 theng 6nem 2017
865.092.262.23827.520.734.743
B09a-DN/HN
VNDNgey 31 theng 12
nAm 2016
440.415.257.52335.874.442.431
892.612.996.981 476.289.699.954
125.786.450.288 12.206.579.471
1.018.399.447.269 488.496.279.425
18
Ngey 30 heng 6ndm 2017
112.099.935 896
1 11 .996.876.846103.059.050
8.722.147.175
120.822.083.071
VNDNgdy 31 theng 12
nem 2016109.021.104.491
27.306.662.83181.714.441 .660
805.666.451
'109.826.770.942
19
Ngdy 30 th1ng 6nam 2017
VNDNgey 31 theng 12
nam 2016
8.960.001.416
47 4.225.496
5.464.679.368
530.775.937
't5.429.682.217
8.'179.'133.231
500.093.974
1.111.922.466
235.974.123
't0.027.'t23_794
Ngay 30 thAng 6ndm 2017
428.644.0031 .503.107.334
354.024.8839.618.978.802
't 1.904.7 55.022
VNDNgdy 31 thdng 12
ndm 20162.636.090.2291.127.500.0002.013.959.184
755.712.0543.399.665.299
9.932.926.766
THUYET M|NH BAo cAo rAr CHINH Hgp NHAT ouY 2t2017 (0HUA K|EM ToAN) (ti5p theo)vao ngay va cho ki, k6 toan sau thang k6t thuc ngay 30 thang 6 nem 2017
C6ng ty C6 phAn TQp dodn PAN
21. cAc xxoAr.r PHA| rRA KHAC
Ng5n hqn
Ngay 30 theng 6nem 2017
2.429.291.2502.847.000.0004.540.291.358
729.486.500I .914.803.310
27 .123 .7 41 .396
B09a-DN/HN
VND
Ngey 31 theng 12ndm 2016
4.5'14.586.4002.847.000.000'l .913.351.886
1 946 216 81015.9'15.667.069
Nhan ky quyPhdi tri tidn bdi thudng d6tBAo hi6m x6 h$i, y t6 vd kinh phi cong doanChi phi phei tri - cdc du 6nC6 trlc phai trd tqi cOng ty conKhac
Dai hanNhan ky quy
TONG CQNG
Trong d0:
BAn kh4cBen fien quan (Thuyet minh s6 27)
39.584.613.814 27.136.822.165
2.214.723.362 1.371.641.063
41.799.337.176 28.508.463.228
41.339.696.518 28.127.080.870459.640.658 381.382.358
Cong ty C6 phAn TQp dodn PAN
rHuvEr MINH BAo cAo rAt cHiNu Hgp ruHAr euY ztzotz (cHuA rrEu ronx) (tiep theo)vdo ngiy vd cho t<y te toan sdu thAng Xet tnUc ngdy 30 thAng 6 ndm2017
22. v6N cxU sO Hr.ru
22.1 Tinh hinh thay d6i ngudn v6n chil s& hfuu
VOn gop ThQng du vOn cdph0n
C6 phi6u qui
Cho nim tii chinh kiit thric ngiry 30 th6ng 6 nim 2016
Ngdy 31 th6ng 12 nim 2015- Mua c6 phi6u qu!- Lqi nhuan trong k!,- Ting/(gidm) do thay d6i ti le sd houtrong c6ng ty con
- Trich qu! khen thudng, ph0c lqi- Trfch quV dAu tu ph6t tri6n- Trich kinh phi hoat dQng vd thr) lao cOa
HQi cl6ng Qudn trivi Ban Ki6m so6t- St} dung c6c quV- Giim kh6c
Ngiy 30 th6ng 6 nim 2016 (561.000.000)
(561.000.000)
Cho nim tiri chinh kiit thfc ngiry 30 thing 6 nim 2017
1.008.724.970.000 1.021.203.143.351_(561.000.000;
47.708.067.259_
64.713.30g.45;
-_ p.rct.t60.225;_
Qui CIdu tu phattri€n
Loi nhuQn sauthud chua phdn
ph6i
36.789.665.713
156.233.303.170
(19.449.769.930)(23.113.750.803)(64.713.s0e.454)
(1.82e.512.750)
(31 2. 331 . 1 34)
83.604.294.812
BO9a-DN/HN
VND-:t ong cQng
2.114.425.846.323(561.000.000)
156.233.303.170
(19.449.769.930)(23.113.750.803)
(1.829.512.750)(2.167.160.225)
(312.331 .134)
2.223.225.624.6511.008.724.970.000 1.021.203.143.351 110.254.216.488
Ngiy 31 thdng 12 nim 2016- LEi nhu?n trong ky- Thay d6i ty le sd hou trongc6ng ty con- Trich qu! khen thu0ng, ph0c lqi- Trich l?p qug diu tu ph5t tri6n- Thi lao HDQT vd BKS- Sfr dung cdc qui- Giim khic
Ngiry 30 thing 6 nim 2017
1.023.724.970.000 1.021.071.143 351
1.023.724.970.000 1.021.071.143.351
179.317.987.321 2.31 8.828.145.53666.043.193.871 66.043.193.871
136.955.990.281 136.955.990.281(23.937.867.895) (23.937.867.895)(42.97 1.260.561 )
(22e.603.999) (229.603.9e9)- (3.066.940.3e1)
(s10.210.403) (510.210.403)
314.668.228.61 5 2.494.082.707.000
95.275.044.864_
42.g71260.56;
(3.066.940.391)
29
__1!91499499I 135.179.365.034
l/-'/,rV --,,- r, \q-\\
THUYET M|NH BAo cAo TAr CHINH Hqp NHAT ouY 2/2012 (cHLrA K|EM ToAN) (ri6p theo)vao ngay va cho ky k6 toan s6u thang k6t thric ngay 30 thang 6 nem 2017
22. voN cHU SO H[ru (ti6p theo)
22.2 C6c giao dich vd v6n vdi cdc cho sd hiru va phan ph6i c6 toc, tqi nhu6n
C6ng ty C6 phAn Tap dodn PAN
V6n cd phAn cle phdt henh56 dau kyTang trong ki,TONG CQNG
C6 t0c uing ti6nC6 tuc tra bdng ti6nC6 tuc da c6ng b6 va chua chi tra
22.3 C6 phi6u
C6 phi6u de duEc duyet
C6 phi6u da ph6t hanh
!p ntrid,u de phat hanh vi duqc g6p v6noay du- C6 phi6u ph6 th6ng
C6 phi6u duqc mua lai (c6 phi6u qu!)- C6 phi6u ph6 thong
C6 phi6u dang luu hanh- C6 phi6u ph6 thong
Lii sau thu6 phAn b6 cho c6 d6ng sd hfru c6phi6u ph6 tnong c(]a cong ty me (VND)Trlch lap cac qui khen thudng, ph0c loiLEi nhuan thuAn sau thu6 phin b6 cho c6dong sd hou c6 phi6u ph6 tnong dd tinh lai cobdn tr€n c6 phi6u (VNo)Binh quan gia quy6n cia s6 c6 phi6u ph6th6ng dang luu hanh (c6 phi6u)
Lii tr6n c6 phi6u trudc di6u chinh (VND)
Cho ky kd toAn sautheng k6t th1c ngey
30 thAng 6 ndm2017
1 .023.724.970.000-
B09a-DN/HN
VNDCho kY ki ben seutheng kdt th(tc ngey
30 theng 6 ndm2016
1 .008.724.970.000
1.023.724.970.000 1.008.724.970.000
Ngey 30 theng 6 ndm Ngey 31 theng 12
Ldi tr€n cd phi6u
Tap doan srl dqng cic th6ng tin sau al6 tinh lai co bin va lai suy giam tren c6 phi6u.
201756 c6 phAn
102.372.497
102.372.497
30.000
102.342.497
ngey 30 theng 6ndm 2017
ndn 201650 CO pnan
102.372.497
102.372.497
30.000
102.342.497
30 thAng 6 nem2016
Cho ki' kd toAn Cho kY k6 ben seusdu theng kdt thic theng kdt thuc ngdy
66.043.193.871 156.233.303.170
66.043.193.871
(4.951.476.245\
151.281.826.925
100.842.497
30
102.342.497
1.500
C6ng ty C6 phAn Tap dodn PAN
T6ng doanh thuTrong d6
Doanh thu b5n thAnh ph6m, hing h6aDoanh thu cung c6p dich vuDoanh thu khac
Cac khoan giam tr} doanh thuChi6t khau thuong maiGiam gi5 hang benHang ban bi tra lai
Doanh thu thuln
23.2 Doanh thu ho?t iting tei chinh
Lai ta/ giao dich chuy6n nhuqng v6nThu nhap tr.r hoat dong dau tuLai ti6n g&i ngen hangLai chCnh lCch ti Sie chua thuc hignLai chenh lech ty gi6 da thuc hienC6 trrcLei khAc
TONG CONG
24. GlA VON HANG BAN vA DICH VU CUNG cAP
Gi6 v6n hing binGiA v6n dich vr.r cung cdpHoan nhap drr phdng giam gia hang t6n kho
TONG cONG
B09a-DN/HN
THUYET M|NH BAo cAo rAr CHINH Hgp NHAT ouY 2/2017 (CHL/A K|EM ToAN) (tiep theo)vao ngay va cho ky k6 toan sau thang k6t thuc ngay 30 thang 6 nem 2017
23. DOANH THU
23.1 Doanh thu ben hdng ve cung cip dlch vtr
Cho kil ke ben seutheng kdt th1c ngey
30 theng 6 nem2017
1.565.376.070.064
1 .561 .O82 .17 5 .3483.161.359.0911.132.535.625
VNDCho k, k6 toen seutheng k6t th(tc ngdy
30 theng 6 ndm2016
1.335.939.742.313
1 .257 .815.392.13376.642.515.945
1.481.834.235
162.377.272.4861 {69.691.954.292)(30.246.635.867) (22.243.764.089)(2.380.853.500) (2.934.191.1s0)
(29.749.783.119\ (44.513.999.053)
1.502.998.797.578 1.266.247.788.021
Cho ki, k6 ben seutheng ket thilc ngAy
30 theng 6 nem2017
7.597.633.03114.757.285.228
129.457.1574.950.173.4984.827.498.0003 .67 I .724 .222
VNDCho ki, kd ben s'uth'ng ket th,c ngey
30 theng 6 ndm2016
120 .489 .925 .28713.830.374.9637.628.704.189
4.867.848.380
2.178.879.374
35.940.771.136 148.995.732.193
Cho kj, k6 ben seutheng ket thlc ngey
30 thAng 6 ndm2017
1 .215.003.762.152365.664.183376.282.739
VND
Cho kil kd to'nseu theng kel th,c
ngAy 30 thdng 6nem 2016
919.158.691 .98452.779.824.2654.355.692.943
1 .215.7 45.7 09.07 4 976.294.209.192
J'
THUYET M|NH BAo cAo TAr CHINH Hqp NHAr ouY 2/2017 (cHLrA KtEM ToAN) (ti5p theo)vao ngay va cho ky k6 toen sau thang k6t th0c ngay 30 theng 6 nem 2017
C6ng ty C6 phAn TAp dodn PAN
cxt pnl rAt cHIttH
Cho k! k6 ben seutheng k6t th1c ngey
30 theng 6 nem2017
42.948.85012.454.645.478_
5 .01 1 .282 .5342.607.010.4581.648.624.447
228.196.150-13.517.350
21.979.190.567
B09a-DN/HN
VNDCho ki, kd ben s5utheng k6t thic ngay
30 theng 6 nem2016
12 .398 .020 .4209.952.602.8656.870.534.4053.740.157.1842.193.734.271
522.472.295(26.666.600)
35.650.854.840
'ts
4Chi phl hoAt dong dAu tu tii chinh, moi gioiChi phl lai vayPhi tu v6n chuy6n nhugng khodn dAu tuL6 dau tLP chrlng khoanLai tra cham, chi6t khAu, chi phi khacL6 chenh lech t! gi6 da thuc hienL6 ch6nh lQch t! gie chua thuc hienChi phi khacTrlch lfp gidm gi6 c6c khoin dAu tu
TONG c9NG
chi phi thu6 TNDN hien hanhOidu chinh thu6 TNDN trich thua ki/ truocThu nhfp thu6 TNDN hoan lai
TONG GQNG
2017 201612.381.129.278 35.028.913.952
- (3.662 909.127)1.848.726.107 1.745.925.021
I
4
26. THUETHU NHAP DOANH NGHIEP
Tap doan c6 ngh1a vq nQp thu6 thu nhap doanh nghiQp (thu6'TNDN) voi muc thu6 suatbing 20% lqi nhudn chiu thu6 ngoai trir mQt s6 trudng hqp uu dai thu6 sau day.
> Tai PAN Food: ABT duqc mi6n thu6 TNDN ba (3) nem va giam 50% s6 thu6 TNDN phain6p.trong chin (9) nem ti6p theo tlnh lien tuc tu ndm dAu tien COng ty c6 thu nhap chiuthu6 ta 2004.
> Tqi NSC: Vao ngey 1 thang 3 n5m 201l, NSC nhan duqc GiSy chung nhNn s6 OSIOX-DNKHCN do Sd Khoa hgc vd Cong nghp Thdnh ph6 Ha NOi cAp, ch6p thuan NSC laDoanh nghiep Khoa hec va Cong nghQ ("KH&CN'). Theo cec quy dtinh vA Doanh nghiepKH&CN, va cac quy dinh vA uu dii, mi6n gidm thu6 TNDN hien hanh thi NSC duqc mi5n,gidm thu6 TNDN nhu doanh nghiep thanh lap moi trlr drr 5n ClAu tu thuoc llnh vLrc congnghC cao, nghien cuu khoa hgc vd phat ki6n c6ng nghe tu khi c6 thu nhQp chiu thu6 voididu kipn: doanh thu cia cdc sin phAm, hing h6a hinh thanh tu k€t qua KH&CN trongnim thu nhAt tir 30% t6ng doanh thu trd lCn, nam thu hai tu 5070 t6ng doanh thu trd lenva nim th0 ba trd di tr.r 70% t6ng doanh thu trd l6n. CU th6:
(y' COng ty duqc ep dung muc thu6 suAt thue TNDN la 1O% trong mudi ltm (15) nemtrir nim dAu ti€n cd doanh thu tu ho?t dong KH&CN; vA
(i/ Cpng ty dugc mi6n thu6 TNDN hong b6n (4) nem va gidm 5070 trong chin (9) nemtiep theo.
Cdc b6o c6o thu6 coa COng ty se chiu sU ki6m tra crla co quan thu6. Do viec ep dvng luat vacac quy dinh vA thue d6i voi cac loai nghiep vu khdc nhau c6 tha duqc gidi thlch theo nhiBucach khac nhau, s6 thu6 dugc trinh bay tren bao ceo tai chlnh hqp nhAt aO the s6 bi thay d6itheo quy6t dinh cu6i cirng cria co quan thu6.
26.1 Chi phi thu6 TNDNVND
Cho ky kd toen seu Cho ky kd ben seutheng kdt thic ngey thang kdt thtc ngey
30 theng 6 ndm 30 theng 6 nem
14.229.855.385 33.11 1.929.846
Cong ty C6 phan TQp dodn PAN
THUYET M|NH BAo cAo rAr CHINH Hgp NHAT euY 2/2017 (cHr/A K|EM ToAN) (riep theo)vao ngay ve cho ky k6 toan sau theng k6t th[c ngay 30 theng 6 nem 2017
2t. NGHTEPvU vor cAc BEN LIEN ouANC6c giao dich trgng yeu cia Tap doan vdi cdc b6n lien quan trong ky nay va ki,trLpdc nhu sau:
C6 dong
C6 oons
Ben lien quan
Thanh vien HDQTCOng ty lien k6t
Cong ty llen ket
COng ty liCn ket
nem 2017904.560.000.000
9.992.628.7676.092.935.179
50.244.8824.096.491.371
41.741.700
393.263.333
1 .265.616.064
871.929.65020.433.160
157.200.000
327.600.0004.045.758.0006.026.915.014
239.389.66788.998.591
691 .951.2205.187.000.000
208.052.8609.436.250
1.537.000.000
575.007.0003.836.346
B09a-DN/HN
ndm 20161.299 830.000.000
13.830.374.9639.952.602.865
114.122.9841.909.700.714
320.000.000
1.103.843.106
1.'166.260.909
327.600.0007.818.720.OOO
273.405.199-
663.938.3343't.000.000.000
'138.'100.000
7.000.000.000
14.731.603.000
Ben fien quan
C6ng ty C6 phAn Ch0ng kho6n Sai Gon
M6i quan hE
C6 OOng Hqp tt6ng dAu tu hgp tdcLai tu hoat dong deu tu
Phi tu v6n va ph6t hanh chfng khoenCho thue ven phdng va dich vq khac
Ban hang hoaHoan tra dat cac
Phi tu v5n dAu tu chring khodn
Phi thu€ vdn ph6ng
Phi dich vuBen hang hoa
Chi phi tra trudcPhi thuC nha
c6 tucMua hang h6aBan hang h6a
Phi van chuy6n
COng ty TNHH Dich vU Xuyen Thai Binh COng ty lien k6t Cho thue vin phong va dich vU khecC6 trrc nhan trong ky
Phi dich vu vS sinhBen hang h6a
C6 trrc nhan trong kir
OAu tu vdo c6ng ty lien k6tC6 tuc nhan trong ky
Mua hang h6a
VND
N6i duno nohi1, vu Cho ki ke toen seu Cho ki kd to1ntheng kdt th1c s^u thang kdt th(tc
ngdy 30 thing 6 ngey 30 thang 6
Cong ty TNHH Quan ly quy SSI
C6ng ty C6 phAn CSC Viet Nam
COng ty TNHH Tu v6n NDH
Ba Ha Thi Thanh VanCong ty C6 phAn Bibica
Cong ty TNHH Li€n ThAi Binh
COng ty C6 phAn Thriy sdn 584 Nha Trang
33
27.
C6ng ty C6 phAn TQp dodn PAN B09a-DN/HN
THUYET M|NH BAo cAo TAr oHINH Hop NHAT eut 2t2o1z (cHLrA K|EM ToAN) (ticp theo)vao ngay va cho ki, k6 toan sau thang ket th0c ngiy 30 th6ng 6 nam 2017
NGHTEP vU vor cAc BeN L|EN QUAN (ti6p theo)
Cec di6u kien vd di6u khodn cia cec giao dlch voi cdc bqn ti6n quan
Tap doan cung c5p dich vu cho cec ben lien quan theo mrrc gie ben niem y6t th6ng thudng dugc ap dung chung cho moi kh6c h?tng. Tap doan muahang tr.r cac ben lien quan theo muc gie tren thi trudng.
56 du c6c khoan phai thu, phei tra lai thdi di6m ngay 30 theng 6 nam 2017 kh6ng cAn bdo ddm, kh6ng c6 lai su6t va se dusc thanh to6n bing ti6n. Vdongay hp bao cao tai chinh cho ki,kC toan sau theng ket thuc ngay 30 theng 6 nem 2017, Tap doan chua trich lap mot khoen dU phdng nq phaithu kh6 doinao lien quan d6n s6 ti6n cac ben lien quan con nq. Viec denh gia nay duoc thqrc hien cho m6i nam thong qua viec ki6m tra tinh hinh tai chlnh cia ben lienquan va thi trudng me ben lien quan dO hoat dlong.
Vao ngay ket thoc ky k6 to6n, cac khoan phai thu vA phdi tri vdi cac ben lien quan nhu sau:VND
Ben fien quan
Phiri thu ngin h?n cira khech hilng
Cong ty C6 phAn Chung khoan Sai Gon
Cong ty TNHH Quan li quY SSICong ty TNHH Dich vq Xuyen Thei BlnhC6ng ty TNHH Lien Thai BinhCong Ty C6 PhSn DAu Tu Oudng Mat TrdiCOng ty C6 phin BibicaCong ty TNHH Tu v6n NDH
M6i quan he
C6 OOng Cho thue van phong vd dich vu khScBan hang hoaBan hang h6a
Cho thue van ph6ng vd dich vu kh6cBan hang h6aBan hang h6aBan hang h6aBan hang h6a
Nai dung nghiCp vU Ngey 30 theng 6 Ngay 31 theng 12nAn 2017 nem 2016
C6 oongCong ty licn k6tCong ty licn k6t
C6 aongCOng ty lien k6t
BOn li6n quan
- 20.887.924222.312.000 301.245.080
13.668.000129.215.266 132.240.878
6.600.000804.000
26.784.75048.824.6004.548.750
399.384.016 507.747.232
34
ll; l ^.>a--, ^ \Lr
C6ng ty C6 phAn T?p dodn PAN
ruuyEr M|NH BAo cAo rAr oHINH Hqp ruHAr auY ztzo'fi (cHuA xrEu ronu) (ti6p theo)vdo ngdy vi cho t<y, Xe toan s5u th5ng X5t tnUc ngiy 30 th6ng 6 ndm 201727. NGHIEP VU VOt CeC eEN UEru OUeru (tiep theo)
Vdo ngiy kCt thrlc fy f6 toan, cdc khodn ph6i thu vd phdi trd v0i c6c b6n li6n quan nhu sau: (ti6p theo)
Mdi quan hQ Nghi€p vuBOn li6n quan
Tri trdw cho nguoi biin ngdn h4n
COng ty TNHH Tu v6n NDHBa Ha Thi Thanh VinC6ng ty C6 phin Chung khoin Sdi Gdn
Phiri thu ngdn h1n khdc
C6ng ty C6 phin CSC ViQt NamBa Ha Thi Thanh VdnC6ng ty TNHH Dich vu Xuy6n Th6i BinhCOng ty TNHH Li6n Thdi BinhCOng ty C5 phAn Ch0ng kho6n SiiGon
Phdi trit nguoi biin ngdn hqn
COng ty TNHH Tu v5n NDHCOng ty C6 phAn BibicaCOng ty TNHH Dich vU Xuy6n ThSi BinhCOng ty C6 phin Ch0ng khoSn Sdi GdnC6ng ty C6 phAn Th0y sdn 584 Nha Trang
Phii tri ngdn han khiic
COng ty TNHH Dich vU Xuy6n Th5i BinhOng Michaelsng Beng HockCOng ty C6 ph6n Ch0ng kho6n Sii Gon
Ngdy 30 thdng 6ndm 2017
897.120.475163.800.000
B09a-DN/HN
VND
Ngdy 31 thdng 12ndm 2016
527.299.876B6n li6n quan
Thinh vi6n HDQTc6 oong
c6 eongThinh vien HDQT
COng ty liCn ketCOng ty liCn ket
C6 clong
COng ty li6n k6tThinh vi6n HDQT
C6 eong
Phidich vuThu6 vin phdng
Phi dlch vu vd dit cec
Dit cqc thu6 vin phdngDft cac thu6 vin phdng
c6 tucC6 toc
Lii dqr thu
Phitu v5nMua hdng h6a
Phidich vU vQ sinhPhi tu v6n
Phi dlch vu
Dit cac thu€ vin ph6ngTh0 lao
Dit cqc thu6 vdn phdng
1.072.069.904 538.089.646
11.149.429 10.789.770
7.169.644.560
366.444.56079.200.000
5.187.000.0001.537.000.000
304.700.56079.200.000
426.399.696
810.300.256
82.000.000685.001.451
38.665.000
805.666.451
219.640.658120.000.000
41.741.700
381.382.358
B6n li6n quanCOng ty li6n k6tCOng ty li6n k6t
c6 eongCOng ty li6n k6t
154.000.0002.564.965.357
6.000.000.0003.181.818
8,722,147,175
219.640.658240.000.000
4s9.640.658
35
ll-lv'+\... lNrl
C6ng ty C6 phAn Tap dodn PAN
TiAn luong, tian thU laoThu nhap khac
TONG CQNG
Duoi 1 namTuld6n5nemTren 5 nim
TONG CQNG
B09a-DN/HN
27.
THUYET M|NH BAo cAo TAt CHINH Hqp NHAT ouY 2/2017 (cHuA K|EM ToAN) (ti6p theo)vao ngay va cho ky k6 toan seu thang k6t thuc ngay 30 thang 6 nem 2017
NGHTEP vU vot cAc BEN L|EN QUAN (ti6p rheo)
Cdc giao dlch v6i cec ban liCn quan khdc
Cac thanh vi€n-qudn ly chi_ ch6t va cec cA nhan c6 lien quan gdm: cdc thdnh vi6n HOi ddngquan tri, Ban T6ng GiSm d6c, K6 toan tnrang va cac thanh vien mat thi6t trong gia dinh cacca nhan nay
Thu nhap cia cec thenh vien cia HOi ddng Qudn tri, Ban ki6m soet, Ban Tdng GiSm il6c vdK6 ben tu&ng COng ty me vd cdc C6ng ty thenh vien dlryc Tdp dodn chi te tong kit:
VNDCho ky kd ben seutheng kdt th1c ngdy
30 thAng 6 ndm2016
Cho kY kd ben seutheng kdt th1c ngey
30 th1ng 6 ndm2017
12.547.721.131745.000.000
9.597.555.767733.333.000
13.292.721.'.t31 10.330.888.767
CAM KET THUE HOAT O9NG
Tap doan hign dang thue tai san theo hqp d6ng thue hoat dong. Vao ngay ket thuc ky k6to6n, cec tidn thue t6i thi6u phai tra trong tuong lai theo hqp ddng thue hoat dong duqc trinhbiy nhu sau:
vND
Ngdy 30 theng 6ndm 2017
3.971.544.06315.07 5.415.22622.055.021.143
Ngdy 31 thAng 12ndm 2016
4.018.807.5393.483.335.2369.445.67 5.294
41.101.980.432 16.947.818.069
36
C6ng ty C6 phAn Tip doin PAN B09a-DN/HN
THUYET M|NH BAo cAo TAI CHINH Hgp NHAT eui ztzott (cHt/A K|EM ToAN) (ti6p theo)vao ngay va cho ky k6 toan sau thang k6t th(c ngay 30 thang 6 nam 2017
29. THONG TrN THEo Bq PHAN
Tap doan lua chgn cac b0 phan theo linh vuc kinh doanh le b0 phan bao cao chinh y5u vi rrii ro vi t! suSt sinh loi cia Tap doan bi tac dong chi y6u boinh0ng khac biet v6 sdn ph5m dich vU va thuong mai do Tip doan cung cap. C5c bO phan theo khu vr,rc ttia ly le ba phan beo c5o tho y6u. Cac froat COngkinh doanh cia Tap doan duEc t6 chuc va quin li theo tinh chSt ctla sdn ph5m dich vq hang h6a do Tap doan cung cdp vdi m6i mOt bO phan lt mQt don vikinh doanh chi6n lugc cung c6p c6c sin ph3m khdc nhau va phqc vU thi trudng kh5c nhau.
29.1 BQ phQn theo linh v1rc kinh doanh
Th6ng tin vA doanh thu, lqi nhuan va mot s6 tei sdn vd c6ng ng cia bO phan theo linh vr,rc kinh doanh cia Tap doan nhu sau:VNO
Loaitru T6ng c,ngNOng nghiep Th+rc phdm
Vao ngay va cho ki, k6 toen seu thang k6t th0c ngay 30 theng 6 nAm 2017Doanh thu
Doanh thu tit ben hang ra ben ngoeiDoanh thu tu ben heng cho cec b0 phAn
T6ng doanh thuK6t qud
Lqi nhuQn thudn tnnc thud cia bO ph1nChi phi thud TNDN cha bO phen Gm tinhLgi nhuan thuAn sau thu6 tam tinh
Tai san va cong nqTdi sAn cia b0 phanTdi sen thue thu nhap hoen taiI Ong tar san
Nq pheitre b0 phan
Thu6 thu nhAp hoen bi phai traT6ng cOng nq
Thong tin khacChi phi hlnh thanh TSCO
Tei sen c6 dlnh httu hinhTei san c6 dlnh v6 hinh
742.440.880.332(671.278.600)
741.769.601.732
122.672.163.374(9.751.296.054)
112.920.867.320
2.967.185.121 .8862.188.954.470
760.539.917.246_ 18.000.000671.278.600
I .502.998.797.578
1 .502.998.797.578
115.600.865.888(14.229.855.385)
101.371.010.503
4.731 .157.207.2034.104.522.468
760.539.917.246
20.977.580.492(4.478.559.331)16.499.021.161
2.284.649.202.400433.705.460
18.000.000
2.991 .488.815
671.278.600
(s1 .040.s66.793)
2.991.488.815
2.237.676.177.0241.481.862.538
(31 .040.366.793)
(2.758.353.294.107)-
2.969.374.076.356 2.285.082.907.860 2.239.158.039.562 (2.758.353.294.107], 4 .735 .261 .729 .67 1
320.015.904.40456.977.559.517
1 .033.733.084.939 19.006.288.864 (67.014.669.356) 1.305.740.608.851- 56.977.559.517
376.993.463.921
32.103.461.055_
1.033.733.084.939
6.843.460.142668.150.000
19.006.288.864
1.428.899.000
(67.014.669.356) 1.362.718.168.368
40.375.820.197668.150.000
\\'t \ ir ''rr.i r -\\'
COng ty C6 phin Tap dodn PAN
THUYET M|NH BAo cAo rAt CHINH Hop NHAT ouY 212017 (}HUA KEM ToAN) (ticp theo)veo ngay va cho tg, k6 toan sau th6ng k6t th0c ngay 30 thang 6 nem 2017
29 rHoNG rrN THEO BQ PHaN (ri6p theo)
29.1 BQ phQn theo linh vW kinh doanh (ti6p theo)
Thong tin vA doanh thu, loi nhuan, tai sen vi cong nE, chi phi hinh thanh mot s5 tai san cia bO phan theo linh vqc kinh doanhtheo):
NOng nghi€p Thuc phdm Dich vtt vA khic LoaitrirVao ngay va cho ki, kc toen sau thang ket thric ngay 30 thang 6 nam 2016
Doanh thuDoanh thu tu ben hdng ra bdn ngodi 676.767.082.040 518.255.458.524
(179.701.137)
518.075.757.387
23.137.465.396
71.225.247.457_7.993.849.743
B09a-DN/HN
cia Cong ty nhu sau (tiep
VND
1 .266.247.788.021Doanh thu tu ben heng cho cec b0 phan (7.814.148.606)
T6ng doanh thu 668.952.933.434K6t qud
LEi nhu€n thu^n trutc thu6 cia bQ phQn 204.640.926.850
71.225.247 .457
(2.12e.136.112)
7.993.849.743 1.266.247.788.021
- 225.649.256.134Chi phi thu€ TNDN cia bO phenLqi nhuan thuSn sau thu6
Tai san va c6ng n9Tei sen cia b0 phanI at san Knong pnan bolong lar san
Nq phdi trd bQ phanCOng nq kh6ng phdn b6T6ng c6ng n9
Th6ng tin kh6cChi phi hinh thanh TSCDTdi sdn c6 dinh hou hinhI at san co dtnn vo ntnn
2.677.1 62.572.280 1.093.01 9.364.391
(33.111 .929.846)192.537 .326.288
3.770.181 .936.6712.289.318.598
405.020.970.317 514.501 .463_418
3.772.471.255.269
919.522.433.73557.227.456.457
5.686.903.227549.000.000
3.756.228.118
976.749.890.'192
9.443.131.345549.000.000
38
l\.,\ /-'rl.r^\r.\ ! /-_/
Cong ty C6 phAn TOp doirn PAN B09a-DN/HN
THUYET M|NH BAo cAo TAr CHINH Hgp NHAT ouY 2/2017 (cHr/A KIEM ToAN) (ti6p theo)vao ngay va cho ky k6 toan seu thang k6t th0c ngay 30 thAng 6 nam 2017
29 THONG TrN THEo BQ PHAN (ti6p theo)
29.2 BQ phQn theo khu vqrc iria ItBO phan theo khu vuc dia ly coa Tap doan dugc xec dinh theo dia di6m cia tai san cia Tap doan. Doanh thu ben hang ra ben ngoai trinh bay kong bOphan theo khu vuc dla ly duEc xec dinh dqra tren dia di6m dia ly coa kh6ch hdng crla Tip dodn.
Th6ng tin v6 doanh thu,chi phi va mot s6 tai sdn c0a b0 phan theo khu vLrc dia ly crla Tap doan nhu sau:VND
Doanh thu xudt khdu Doanh thu trone nuvc LoAitrit Tdng cQngVio ngiy vi cho ky k6 toin s5u theng k6t th(c ngay 30 thrng 6 nim 2017Doanh thu
Doanh thu tu ben hang n ben ngoeiT6ng doanh thu
Cec thong tin b0 phan khacTdi sen b0 phAnTei sen thud thu nhAp hoen bi
T6ng tdi sdn
Chi phi hinh thanh tai sdn c6 dinhTei sen cd dlnh hou hinhTei sen c6 dlnh vO hinh
Veo ngay va cho kY k6 toen s6u thangDoanh thu
Doanh thu tu ben ha)ng ra ben ngoeiT6ng doanh thu
C6c th6ng tin b0 phan khacTai sen b0 phAnTei sen thud thu nhAp hoen bi
T6ng tdi sdn
Chi phi hinh thanh tai sdn c6 dinhI at san co dlnn ntru ntnnTdi san c6 dinh vo hinh
745.986.762.520 756.340.756.458 671.278.600 1.502.998.797.578
1 .427.238.739.804 6.062.271.761.506 (2.758.353.294.107) 4.731 .157.207.2034.104.522.468
6.843.460.142668.150.000
k6t thic ngay 30 thang 6 nem 2016
33.532.360.055
4.735.261 .729.671
40.375.820.197668.150.000
1 .266.247.788.021518.255.458.524 747.992.329.497
1 .093.019.364.391 2.677.162.572.280 3.770.181 .936.6712.289.318.598
3.756.228.118 5.686.903.227549.000.000
3.772.471 .255.269
9.443.131.345549.000.000
39
\(,^,\ a- 1' Lt J\' / \ //
C6ng ty C5 phin T6p dodn PAN B09a-DN/HN
THUYET M|NH BAo cAo rAr cHiNH Hgp NHAT ouv 2/2017 (cHtrA K|EM ToAN) (ticp theo)vao ngay va cho t<1, f6 toan sau thang k6t thuc ngay 30 thang 6 nem 2017
30. IvIUC oiCt| vA cHiNH SACH QUAN LY ROI Ro TAI GHINH
Nq phditra taichinh cia Tap doan chi y6u bao g6m cdc khoin vay, c6c khoin phii tri nguoiban va cac khoan phai.tra khac. Muc dich chinh coa nhong khoin nq phai tra tai chinh nayli nhdm huy dQng ngudn tai chinh phuc vU cec hoat dong cua Tap doan. Tip dodn c6 c6ckhoan cho vay, phai thu khach hang va cac khoan phai thu khec, tien mat va ti6n goi ng5nhqn ph6t sinh trq,c ti6p tu hoat dQng cia Tap doan. Tap doan c0ng nim gi* c6c khoin diutu s5n sdng dd ban. Tap doan khong n5m giir hay phat hanh cong cu tai chlnh phai sinh.
Tap doan c6 rii ro thi trudng, rii ro tin dung va nli ro thanh khoan.
Ban Giem d6c xem x6t vd th6ng nhSt ap dqng cac chinh sach quan ly cho nh0ng rii ro n6itrCn nhu sau.
Rii ro thi tntungRr]i ro thi trudng la rii ro ma gia tri hEp l! cria cic luong ti6n trong tuong lai crla mot cong cutai chinh se bi6n tlQng theo nhOng thay d6i cia gi6 thi trudng. Gia thi trudng c6 b6n loai rrliro: rrli ro lai suat, rii ro tian te, rrii ro gi5 hang h6a va rii ro vO gi5 kh6c, ching han nhu rtli rovd gi5 c6 phAn. C0ng cU tai chinh bi inh hudng b&i rii ro thi trudng bao gdm c6c khoin vayvi nq, tidn grli, c5c khodn dAu tu s5n sang dd b6n.
Cac phan tich da nhay nhu duEc trlnh bay dudi day li6n quan d6n tlnh hinh tai chinh tai ngay30 thang 6 nam 2017 va ngay 31 theng 12 nam 2016.
Cac phan tich dl$ nhqy niy de duqc lap tren co sd gi5 tri cdc khoin nE thuAn, ty lg gioa cackhoan nE c6 lai suAt c6 dinh va cac khoan nE co lai suat the n6i va ty le tuong quan gifa caccong cu tai chinh c6 g6c ngoai tg la khong thay d6i.
Khi tinh toen cec phan tich d0 nhay, Ban Giam d6c gid dinh ring:
. d0 nhay cia bdng cin d6i k6 toan licn quan d6n c6c c6ng cu nq s5n sang dB ban;
. d0 nhay cia cac khoan muc c6 licn quan trong b5o c6o kdt qud hoat dong kinh doanhbi dnh hu&ng bdi cdc thay d6i trong gid dinh vA rii ro thi trudng tuong ung dua trencAc tdi sin vir ng phii trd tdi chinh ma Tap doan n5m gi0 t4i ngay 30 thang 6 nem 2017va 31 thang 12 nem 2016.
RAi ro Ei su6t
Rii ro lai suat la rii ro md gi5 tri hop ly ho-ac c6c lu6n9 ti6n trong tuong lai cia mot cong cutei chinh se bien dong theo nhfng thay d6i cia ldi suat thi trudng. R0i ro thi trudng do thayd6i lai suAt c0a Tap doan chri y6u li6n quan tt6n ti6n, c6c khodn tidn grli ngSn han va ceckhoin vay crla Tap doan. Oay la cac khodn dlu tu ngSn hpn vd kh6ng duqc Tfp doAn nimgi0 nhem mqc dich thu lEi ttr s',p teng len trong gia tri.
Tap doen quin li rrli ro lai suSt blng c6ch phan tich tinh hinh canh tranh tr€n thi trudng d6co duEc cac l5i su6t c6 lqi cho muc dich cia Tap doan vA v5n nim trong gioi hqn qudn l! rriiro cia minh.
aQ nnQy clot vot lat suat
Tap doan khong thrrc hien phan tich dO nhay d6i vdi lei su6t vi rii ro do thay d6i lai su5t ciaTap doan tai ngay lap bao ceo Ie khong dang kA do cac khoan vay dAu ld khodn vay nginhan vdi lei suAt cri dinh.
40
C6ng ty C6 phAn Tap dodrn PAN B09a-DN/HN
THUYET M|NH BAo cAo TAI CHINH Hqp NHAT ouY 2/2017 (cHr..r,A KIEM ToAN) (ti6p theo)vao ngay va cho ki, k6 toan sau thang k6t thuc ngay 30 thang 6 ndm 2017
30 lvtuc oicx vA cnlNH sAcH auAN LY nor no rAr cHiNH (ri5p theo)
Rii ro ngoai G
R0i ro ngoai te la rii ro ma gia tri hqp ly hoac cac lu6ng tidn trong tuong lai cia mot c6ng cqtai chinh s6 bi6n dong theo nhong thay ar6i cia ty gia ngoai te. TAp doan chiu rrli ro do srtthay d6i coa ti gia h6i doii li6n quan tnrc ti6p d6n Cac iroqt egng kinh doanh cia Tap doan(khi doanh thu va chi phlduqc thLrc hiQn bing don vi ti6n te khac voi ddng tiSn k6 toan toencia Tap doan).
Tap doan c6 rii ro ngoqi tg do thLpc hien mua vd b6n hdng h6a bing cac don vi tidn te khacvoi ddng tiAn k6 toen cia Tap doan nhu t ugc trinh bay trong Thuy6t minh s6 2.+..Tap doanquan ly r0i ro ngoai tC bing c6ch xem xet tinh hinh thi truong hien hanh va du ki6n khi Tapdoan lep k6 hoach mua va ban hang h6a trong tuong lai bdng ngoai te, ngoai tru viec tAng rylg phong ngr:ra rtii ro. TQp doan kh6ng srl dung bat ky c6ng cu tai chinh phai sinh tt6 phongngira rii ro ngoai tC cia minh.
Riti ro tin dyng
RUi ro tin dung la roi ro mi mQt ben tham gia trong mot cong cV tai chinh hoic hgp ttdngkhach hang khong thuc hien cac nghia vu cia minh, d5n d6n t6n th6t vd tai chinh. Tap doanc0 nli ro tin dung ti cac hoAt dong sdn xuSt kinh doanh cua mlnh (ch0 y6u O6i vOi cac khoanphai thu khach hang) va trp hoat dong tai chlnh cia minh, bao gdm ti6n gtli ngan hang, cecnghi€p vU ngoai h6i va cac c6ng cV tai chinh khac.
Ti6n giti ngen heng
Tap doan chri y6u duy tri s6 du tiAn grli tqi c5c ngen hang duEc nhidu ngudi bi6t d6n d VigtNam. Rrli ro tin dung t6i da crla Tap doan d6i vdi cec khoan mvc trong bdng cdn d6i k6 toantai m6i ki' lap bao ceo chinh la gia ki ghi s6 nhu trinlr bay trong ThuySt minh s6 +. Tap ooannhan thay mrrc d0 tap trung rii ro tin dung d6i vdi tien goi ngAn hdng lA thAp.
Phdi thu khdch hAng
Tap doan qudn lf rii ro tin dung khach hang th6ng qua cac chinh sach, thi tuc va quy trinhki6m soet cia Tap doan c6 li6n quan d6n vipc qudn ly r0i ro tln dung kh6ch hing.
Tap doan thudng xuy€n theo d6i cec khoan phai thu khach hang chua thu duqc. O6i voi cackhech hang lon, Tap doan thvc hien xem x6t sr.r suy giam trong chet luong tin dung c0a tr.]ngkhAch hing tai ngay lap b5o cao. Tap doan Um cach duy trt ki6m soAt chAt che d6i vdi cackhodn phdi thu tdn dgng va thanh lap mot bO phan ki6m sodt tin dung d6 gidm thi6u rii ro tindung. Tren co sd nay va viec cec khoan phai thu khach hing cia TAp doAn c6 liOn quan d6nnhi6u khach hang khac nhau, r0i ro tin dung khong bi tap trung deng ke vao mot khach hangnhat djnh.
Cec c1ng cu tii chinh kh^c
Ban Giem d6c d6nh gia rlng. t6t ca cAc tdi sdn tii chtnh d6u trong han va kh6ng bi suy gidmvl cac tai san tai chinh niy ddu li6n quan d5n c5c kh6ch hang c6 uy tin vi c6 t<tri nangittranhtoan t6t.
41
Cong ty C6 phAn T?p doirn PAN
Ngiy 30 th6ng 6 nem 2017Cac khoan vayPhai tra nguoi bin ngin hanKhoan phai tra ngSn hqn khdc vichi phi phai tri ngln h4n
TONG CONG
Ngay 31 theng 12 nim 2016
Cac khoan vayPhai tra ngudi bin ngln hqnKhodn phdi tri ngin hqn khdc vichi pht phai tri ngSn han
ToNG CQNG
Dubi 1 ndm Tren I nam
892.61 2.996.981 125.786.450.288120 .822 .083 .07 1
B09a-DN/HN
t ong cQng
1 .018.399.447.269120.822.O83.071
40.589.964.407
THUYET M|NH BAo cAo TAr CHINH Hqp NHAT euY 2/2017 (cHuA K|EM ToAN) (ti5p theo)vao ngay va cho ky k6 toan sau thang k6t thuc ngay 30 thang 6 nem 2017
MUc olcH vA GHINH sAcH auAN LY Ror Ro rAr CHINH (ti5p theo)
Rti ro thanh khoen
Rii ro thanh khoan la rii ro Tap doan gap kh6 khan khi thrrc hign c5c nghla vu tai chlnh dothi6u v6n. Rii ro thanh khodn cia Tap doan chi y6u phdt sinh tu viec cac tai sen tai chtnhva nq phai tra tai chinh c6 cac thdi di6m dao han lgch nhau.
Tip aloAn giam sat rii ro thanh khoen thong qua viec duy ki mot luqng tian mat va cec khoantuong duong ti6n va cac khodn vay ngan hang d mrlc ma Ban Gi6m d6c cho la di dA deprlng cho cac hoat dong cia Tap doan vd d6 giim thi6u dnh hudng c0a nhong bi6n ttQng vdludng tidn.
Bang duoi tt6y t6ng hqp thdi han thanh to6n crla cac khoan nq phdi tri tai chlnh crla Tapdoan dr,pa tren cac khoan thanh toAn du ki6n theo hEp ddng tren co sd chua duqc chi6t khAu:
VND
40.589.964.407
1.054.025.044.459 12s.786.450.288 1 .179.811 .494.7 47
476.289.699.954 12.206.579.471 488.496.279.425109.826.770.942 - 109.826.770.942
30.240.872.014 - 30 .240 .872 .01 4
616.357.342.910'.t2.206.579.471 628.563.922.381
Tap doan cho rSng muc dO tap trung rii ro d6i voi viCc trd nq ti th5p. Tap doan c6 drl khena-ng ti6p cQn cdc ngu6n v6n vA cdc khodn vay d6n han thanh toen trong vong 12 theng c6th6 duqc tii tuc voi cec ben cho vay hien tai.
Tii sin dim bioTap doan de s& dung cAc khoin ti6n goi ngin h?n ngan hang, no phai thu, nha crla vd vftki6n truc vi quydn s0 dung det, tii sdn xay dung co bdn Ad Oang, chi phi srl dung d6t tratrudc va cong trinh, m6y m6c thi6t bi di kem lam tai san th6 chSp cho khodn vay ngan hang.
Tap doan kh6ng nlm gio tai san dim b6o cria mot ben khec vao ngdy 30 thing 6 nem 20.17vd ngdy 31 th6ng 12 n5m 2016.
42
C6ng ty C6 phAn Tqp dodn PAN
THUYET MINH BAo CAo TAI CHINH HgP NHAT QUY 2/2017 (CH[,iA KIEM TOAN) (ticp theo)vao ngay va cho ky ke toan sau thdng tet tnuc ngay 30 thAng 6 nem 2017
31 TA SAN TAI cHiNH vA }.lg pHAI TRA TAI cHiNH
Bang dudi day trinh biy gi6 tri ghi s6 vi gia tri hqp ly cia cac cong cu tai chinh duqc trinh bay trong bao ceo tai chinh hEp nh6t cr]a Tap doan.
Gi6 tri ghi s6 Gie q hw ti
B09a-DN/HN
VND
Ngay 30 thang 6 ndm 2017 Ngay 31 thang 12 nem2016Ngiy 30 th6ng 6 Ngiy 31 theng 12
nam 2017 nam 2016
Tai san tai chinhCac khoan ddu tu ndm gi0 d6kinh doanh
Cd phi6u ni6m y6tC6 phi6u chtra ni6m y6t
Ti6n grli ngin hanPhdi thu ngSn han ciakhach hangPhdi thu ng5n han tu cac bcnlien quanC6c khoin phii thu kh6cTidn vd cic khoan tuongttuong tidn
TONG CQNG
Giefi
2.998.936.023920.706.023
2.078.230.000262.310.000.000
380.919.748.606
399 384.01650.869.949.962
979.774.647.809
Dq phdng
(1.104.891.696)(6s.821.000)
(1.041 .070.696)
(6.278.924.060)
(1.023.278.040)
Gie tri
73.445.594.02371.178.544.0232.267.050.000
323.550.625.777
507.747.232s4.415.644.883
s57.790.021.387
DV phdng
(1.041 .070.696)
(1.041 .070.696)
(5.879.224.577)
(1.023.278.040\
1.894.044.327856.885.023
1.037.159.304262.310.000.000
37 4.640.824.546
399.384.01649.846.671.922
979.774.647.809
72.453.200.10771.227.220.803
1 .225.979.304_
317 .7 1 1 .401 .200
507.747.23253.392.366.843
557.790.021.387
1.677.272.666.416 (8.407.093.796) '1.009.749.633.302
Gi6 tr! ghi sdNgey 30 thang 6 nim Ngay 31
(7.943.573.313) 1.668.865.572.620 1.001.854.736.769
VNDGi6 ti hw tY
Ngay 30 thAng 6 nem Ngay 31 theng 12 nem
Nd phai tra tai chinhVay va ngPhai tra nguoi ben
Phii trd khic
TONG GQNG
2017
1 .01 8.399.447.269120 .822 .083 .07 I40.589.964.407
th6ng 12 ndm2016
488 .496 .279 .425'1o9.826.770.94230.240.872.014
2017
1 .018.399.447.269120 .822 .083 .07 1
40.589.964.407
2016
488.496.279.425109.826.770.94230.240.872.014
1.179.811.494.747 1.179.811.494.747 628.563.922.381
43
628.563.922.381
\\jt/tu! 1 .\ '/,
C6ng ty C6 phAn TQp dodn PAN
Nguoi ldp bi6u
V[ Thi Lan AnhK6 toen trudng
Ngay 28 thang 7 ne.r, 2017
Ngrldi phe duyet
NsutrnTufinni-Gi6m d5c Tdi chinh
B09a-DN/HN
31
THUYET M|NH BAo cAo TAt CHINH Hgp NHAT euY 2/2017 (cHuA K|EM ToAN) (ti6p theo)vao ngay va cho ki, k6 toan sau thang k6t th0c ngay 30 thang 6 nem 2017
TAr sAN TAr CHINH vA Ng pHAt TRA TA GHINH (ti6p theo)
Gi6 tri hEp ly cia cac tai san tai chinh vi nE phii tra tai chinh dugc phan anh theo gia tri macong cu tai chinh cO th6.du9c chuydn Cf6i trong mot giao dich hien tai gioa cec ben tham gia,ngoai tru trudng hgp bit buoc phei ban hoAc thanh ly.
Tap doan s& dyng phuong ph6p vi gid dinh sau day duEc sl} dung d6 uoc tinh gia tri hqpty.
. Gie tri hEp l! cia tiAn mit vd tidn gt}i ngln han, cac khoin phdi thu khach hang, cackhoin phdi tra ngudi ban va ng phii trd ngin h?n khac tuong duong voi gie tri ghi s6cia cria cac khoan mqc nay do nh0ng c6ng cU nay cO k! hqn ngln.
. Gia tri.hqp li cia cac khoan phai thu drrEc TAp doan danh gia dua tren cac thong tin nhulai suAt, cac rrli ro cU th6 trong qu6c gia, kha nang tri nq vay cia tung khech hang vatinh ch6t r0i ro crla du an arugc tai trg. Tren co sd d6nh gia nay, Tap tloan uOc tinh dr.rphong cho phAn khong thu hdi duqc theo du tinh cia caa khoan phdi thu ndy. Tgi ngiy30 thang 6 nam2017, gia tri ghi s6 cia c6c khodn phai thu sau khi tru tli dy phdng kh6ngkhac biet deng k6 vdi gia tri hqp l!.
. Gia tri hqp ly cia cec tai san tai chinh s5n sirng d6 ben duEc xac dinh dpa tr€n gid c6ngb6, n6u c6, tren cac thi trudng c6 giao dich.
GrAr rRINH B|EN oqNG KEr ouA HoAr oeNG aut 2t2017 so vot euv 2/2016
Theo quy tlinh tai Thong tu s6 155/2015n-T-BTC ngAy 06/10/2015 cia BQ Tii chinh vd congb6 th6ng tin dinh k! vir giii trinh s6 IiQu crla t6 chuc niCm y6t, t6p Ooan giii trinh bi6n d0ngk6t qui kinh doanh nhu sau:
Trong 6 th6ng _dAu nam 2017, doanh thu thuin coa Tap doan dqt 1.503 t! rt6ng (teng 237 t!d6ng so voi k6t qud 1.266 ty d6ng cung k! nim 2016). SLr teng trudng d6ng kB ndy ttuqcd6ng g6p-tu su teng tru&ng bdn vong cia c6c ming kinh doanh c6t tOiirla Tfp doan, hongd6 phdi kd tl6n sr.r,tdng trudng vugt bNc tu mdng kinh doanh hat didu chi6m 37,5% ti trongdoanh thu c(]a Tip iloin.
Trong nfra dAu nim 2017, v'i k6t qud tgi nhuan tr] cac mang sdn xudt kinh doanh chinh ciaTNp dodn la Nong nghiep va thyc phim, chi ti€u Lqi nhuXn hop nhAt trudc thu6 crla Tdp dodndat 116 ty ddng. So vdi k6t qua 6 th6ng dAu nim 2016 thj tgi nhu6n nqp nh5t truOc thu6 ki'nay giim 1 10 t! ddng, nguyen nhin chi y6u la do anh hu&ng cia khodn lqi nhuin b6t thudng120 ty. ddng tu giao dich chuy6n nhugng 80% v6n tai linh vyc vC sinh PAN Services tron!n&a dAu ndm 2016, n6u kh6ng tinh d6n khodn bet thuong nay tht lqi nhuSn 6 thAng dAu niri2016 d6ng g6p tu hoat dQng. chinh la 106 t! ddng. Nhu vay, xet rieng d6n d6ng gOp tqi nhu4ntu hoat dong kinh doanh c6t tOi ta Nong nghigp va Thrri phAm thi trong 6 thlng tfAu nam2017,\oi nhuan truoc thu6 crla Tap doan t;ng khoang 9,5% so voi ctrng k!,ZOtO.-
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