bao cao tai chinh da duvc kiem toan cho nam tai chinh ket … · 2018-10-11 · dau ngay 09 (hang...
TRANSCRIPT
glI C15NG TY CO PHAN TONG HOP VAN CANH
BAO CAO TAI CHINH Da duvc kiem toan cho nam tai chinh
ket thtic ngay 31/12/2017
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I BAN SAG,
CONG TY CO PHAN TONG HQ'P VAN CANH
Bao cao tai chinh (la du,o,c kiem town
Cho nam tai chinh k6t thtic ngay 31/12/2017
GONG TY CO PHAN TONG HQP VAN CANH Than Thinh Van 2, Thi tr6n Van Canh, HuyOn Van Canh, Tinh Binh Dinh
MVC Luc
Trans{
1. mix Lyc 1
2. BAO CAO CUA HQI DONG QUAN TRI 2 - 3
3. BAO CAO KIEM TOAN DQC LAP 4 - 5
4. BAO CAO TAI CHINH DA DU'QC KIEM TOAN
4.1 Bang can clkii ke toan 6 - 9
4.2 Bao cao k6t qua host Ching kinh doanh 10
4.3 Bao cao Iu'u cnuyen tien tg 11 - 12
4.4 Thuyet rninh Bao cao tai chintz 13 - 28
1
GONG TY CO PHAN TONG HOP VAN CANH
Than Thinh Van 2, TN trAn Van Canh, Huy6n Van Canh, Tinh Binh Dinh
BAO CAO CUA HOI DONG QUAN TR!
H6i (Ring quan trj va Ban Giam dOc Cong ty CO phan T6ng hop Van Canh ("COng ty") trinh bay bao cao dia minh cung vii BAo cao tai chinh cho nam tai chinh ket thiJc ngay 31 thing 12 nam 2017 da duvc kiem toan.
KHAI QUAT VE CONG TY
Gong ty Co phAn Tong hop Van Canh tien than la ang ty TNHH T6ng hop Van Canh, duvc thanh lap theo Gay chOng nhan dang ky doanh nghi6p cong ty tract' nhi6m htTku han mat thanh vien so 3504000011 cap Ian dau ngay 09 (hang 11 nam 2004.
Cong ty TNHH -Ring hop Van Canh chinh thu.c chuyen sang hoat clang dubi hinh thirc cong ty co phan ten goi IA COng ty Co phan Tong hop Van Canh theo Gray Chung nhan clang ky doanh nghi6p so 4100455008 do SO. Ke hoach va DAu tu' tinh Binh Dinh cep ngay 05 (hang 01 nam 2015.
Trong qua trinh hoat d6ng, C6ng ty da 02 Ian clang ky (hay dOi GiAy chung nhan dang ky doanh nghiep. Ding ky doanh nghiep lAn dau va cac On thay (lei cu the nhu' sau:
SO gitly chirng nhan Ngay
Giay chUng nhan clang ky doanh nghiep lau dAu 3504000011 09/11/2004 .
Giay chung nhan clang ky doanh nghi6p, (hay d6i Ian th0. 1 4100455008 05/01/2015
GiAy chOng nhan clang ky doanh nghi6p, (hay d6i lAn thu. 2 4100455008 28/12/2016
VOn dieu 16 dm Cony ty then GiAy chOng nhan clang ky doanh nghiep clang ky (hay del len thCr 02 la 1.541.000.000 deng.
TN so. hoat Ong : Than Thinh Van 2, Thi trtin Win Canh, Huy6n Van Canh, Tinh Binh Dinh
Djo thoai : (0256) 2.212.519
: (0256) 3.778.103
: 4 1 0 0 4 5 5 0 0 8 .•`,1
Alganh nghe' kinh doanh cua Cong ty theo Gig)/ chemg nhOn clang ky doanh nghiOp bao g6ni: San xuat, truyen tai va phan phOi dien. Chi Wet: Phan phoi va kinh doanh dien nang; Khai thac, xir Iy va cung cap nutec. Chi Wet: Kinh doanh nu'ac sach; Xay dung cong trinh k9 thuat dan dung khac. Chi tiet: Xay lAp di6n cong nghiep, di6n dan dung, di6n chieu sang, dt.rong day tai di6n den 22KV va tram bien ap. Xay dtyng cong trinh thuy Igi, cap (float nu.6c; Xay dung nha cac loci. Chi Wet: Xay dy.ng a -1g trinh dan dyng; Xay dung cong trinh duteng sat va &rang bp. Chi ti6t: Xay dung cOng trinh giao thong; Ban buon tong hop. Chi Wet: Cung irng hang h6a cho citing bao mien nui.
TINH HINH TAI CHINN VA KET QUA HOAT DONG KINH DOANH
Tinh hinh tai chinh tai thoi diem ngay 31 thing 12 nam 2017, ket qua hoat deng kinh doanh va luu chuyen tien to cua Cong ty cho nam tai chinh ket thOc cOng ngay duvc trinh bay trong bac cao tai chinh dinh kem bao cao nay (Ita. (rang 6 den (rang 28).
SV KIEN SAU NGAY KET THUC NIEN DO KE TOAN
Hai diing Ivan trj va Ban Gam d6c COng ty khang Binh khong co sti kin quan trong nao xay ra sau ngay 31 thing 12 nam 2017 cho den th6i diem lap bao cao nay can thiet phai CO cac dieu chinh s6 li6u hoc cOng 1)6 trong bao car) tai chinh.
1101 DONG QUAN TRI, BAN GIAM DOC VA BAN KIEM SOAT
Thanh vien Hai d6ng quan trj, Ban Gain doc va Ban kiern soat cua Cong ty trong nam va vao ngay lAp bao cao nay grim:
Ficii thing quail tri Ho va ten: ChO'c vu:
Ong Nguyen Canh Cao ClIO lich
Ong Nguyen Tien Van Thanh vier)
Ong Nguyen Hoai Nam Thanh vien
Thay doi clang ky doanh nghiep
-=vie-510p va trinh bay bao cao tai chinh.
mot Hoi dng quan tri va Ban Gram chic CON(,
• CD PHAN • TUNG14tfir7
CONG TY CO PHAN TONG HOP VAN CANH
Then Thinh Van 2, Thj Van Van Canh, Huyen Van Canh, Tinh Birth Dinh
BAO CAO CUA HQI DONG QUAN TRUtiep theo)
Ban Giarn chic
Ho va ten: Chet vu:
Ong Nguyen Tien V5n Giant dee
Ong Dang Hung Ke toan tarring
Ban kiem soot
Ho va ten: Chirc vu:
Ong Nguyen V5n Dung Tar&ng ban
Ong Phan Van An Thanh vien
Ong Nguyen Mk Thien Thanh vien
Ngithi dai d'art theo phap luat cOa Cong ty la Ong Nguyen Tien Van - Giam dec.
KIEM TOAN VIEN
Cong ty TNI IH CAF Viet Nam ("CAF Viet Nam") da kiem loan bao cao tai chinh cho narn tai chinh ket thec ngay 31 thong 12 nom 2017, OAF Viet Nam bay to nguyen vong tiop tyc duvc chi djnh la kiem toan vien dec lap cOa COng ty.
CONG BO TRACH NHIeM CUA HQI DONG QUAN TRI DOI Val BAO CAO TAI CHINH
Hei ding quart tri va Ban Gam dec COng ty chiu troth nhiern lap va trinh bay Bao cao tai chinh phan anh (rung thoc va hop 19 tinh hinh tai chinh, ket qua hoot dOng kinh doanh va tinh hinh Itru chuyen Oen to cOa Cong ty trong trong nam tai chinh. Trong viec lap Bao cao tai chinh nay, Hei deng quan tri va Ban Giam dec
, can phai:
Chin loa cac chinh sach ke loan thich hop va ap dyng cac chinh sach nay met cad) nhat quan;
That hien cac phan down va cac tick tinh met cach than trong;
Cong be cac chart nicrc ke toan phai tuan theo trong cac van de trong you duvc ding be va giai With trong bao cao tai chinh;
lap bao cao tai chinh tree co- sir hoot deng lien tyc trir tru.eng hop khong the gia dinh rang Cony ty se tiep tyc hoot deng lien tyc; va
• Thiel ke va thcrc hiOn he thong kiem soot nei be met cach hat hieu cho myc dich lap va trinh bay bao cao tai chinh hop 19 nham han the rei ro sai sot trong yeu do gian Ian hoac nhhm Ihn.
Frei deng quan tri va Ban Giant Mc dam bao rang, COng ty da Ulan the cac yeu tau neu tren khi Ihp Bao cao tai chinh; cac so ke tohn thich hop duvc lou giu. day de de phan anti tai bat k9 thei diem nao, me.c de chinh xac hqp ly tinh hinh tai chinh cua COng ty va Bao cao tai chinh duvc lap tuan the cac Chun myc va Che de ke loan doanh righiep Viet Nam hien hanh. Hei (long quart tri N/A Ban Giant chic C6ng ty cOng chin trach nhiem ve viec quail Iy cac tai son cOa C6ng ty va do do phai thtrc hien cac hen phap thich hop de ngan than va phht hien cac hanh vi gian Ian vO nhirng vi pham khac.
PHE DUYeT BAO CAO TAI CHINH
Hei deng quart tri va Ban Giant dec phi duyet Bao cao (Al chinh kern then. Bao car) tai chinh nay phan Onh (rung (hoc va 119.1)19 tinh birth tai chinh tiro Cong ty tai ngay 31 Wing 12 nom 2017, cling nhir ket qua hopt dOng kinh doanh va tinh hinh Itru chuyen tier) le cho nom tai chinh ket thOc cang Nay, phi.; hop vei Chan rntic Ke toan va Cite de KO loan doanh nghiep Viet Nam hien hanh va cac quy dinh phap ly co lien quan den
If% Van Giam doc Binh Dinh, ngay 24 (hang 04 na'rn 2018
.." 47
•
3
Cong ty TNHH CAF Viet Nom
303 Cityview, 12 MQC Dinh Chl 9 Da Koo, qur;in 1. TP. HCM. Viet Nom
(+84) 28 3911 0125
(+84) 28 3911 0126
CAT':COMMITMENT - ABILITY -FAttH
Se: 016/2018/BCKT-CAF
BAO cAo KIEM 'TAN DOc LAP
Kinh : CO clang, Hei &mg quail tri va Ban Giam dec Cong ty CO phan TOng hop Van Canh
ChOng lei da kiem toan Bao coo tai chinh kern theo cua COng ty Ce phan Tang hop Van Canh ("COng ty") duoc lap ngay 24 thong 04 nam 2018, lir trang 6 den trang 28, bao gem: Bang can del ke loan tpi ngay 31 thong 12 nam 2017, Bac) coo ket qua hopt deng kinh doanh, Bao coo luu chuyen tien to cho nam tai chinh ket thec cOng ngay va Thuyet minh bao coo tai chinh.
Trach nhiem cua Hai ding quail tri va Ban Gam dric
Hai cleng quart tri va Ban Gam dec COng ty chiu trach nhiem ve viec lap WI trinh bay (rung thvc va hop ly bao car) tai chinh cua COng ty theo chain mkrc ke toan, the de Ice toan doanh nghrep Viet Nam va cac quy dinh pliap ly c6 lien quan den viec lap va trinh bay bao coo tai chinh va chju trach nhiem ye kiem soot nei be ma Hai (Tong Quan tri va Ban Gram clec xac djnh la can thiet de dam bao cho viec l'ap va trinh bay bao coo 0\chinh khong co sai sot trong yeu do gian Ian hoac nharn
ch nhiem cOa Kiem toan vien
T• ch nhiem cua cluing 1611a dtra ray kien ve bao coo tai chinh dtra tren Wet qua cua cuec kiern toan. ChOng t6i da lien hanh kiem loan Oleo cac chuan rnkrc kiem toan Viet Nam. Cac chuan m4rc nay you cau chOng t6i Wan thO chuan mt,rc va cac quy Binh ve dao dim nghe nghiep, lap ke hooch va thvc hien cuec kiem toan de dot duoc sv dam bao hop ly ve viec Wet, bao coo tai chinh cua Cony ty co con sai sot trong yeti hay khOng.
Cong viec kiem toan bac gem thyv hiOn cac the tyc nh iIu thu thap cac bang chOng kiem toan v6 cac so lieu va thuyet minh tren bao coo tai chinh. Cac th6 tvc kiem loan duot Iva chon dva tren xet doan cOa kiem toan vien, bao gem danh gia rei ro co sai sat trong yeu trong bao coo tai chinh do gian Ian hoac nham Ian. Khi thvc hien danh gia cac r6i ro nay, kiern loan vien da xem .xet kiem soot nei be dm COng ty lien quan den viec lOp va trinh bay bao coo tai trung Hive, hop ly nham thiet ke cac the tvc kiern toan phe hop v61 tinh hinh Ihvc t6, tuy nhien khong nharn myc dich dna ray kien ye Neu qua cua kiem soot nal be cOa Cong ty. COng viec kiern toan cOng bao gem daub gia tinh thich hop cua cac chinh sach ke toan dtroc al) thing va tinh hop ly cua cac trOc tinh ke loan cOa Hai deng guar) trj va Ban Gram doc cOng nhty danh gia viec trinh bay t6ng the bac, coo tai chinh.
Chung t6i tin tu.eing rang cc bAng chCmg kiem loan ma chOng tOi da thu than duvc la cihy de va thich hop lam co' so cho y kien kiem loan ngopi trtr cOa cheng 16i.
Try g&: ;12!!22113 phlli.-nr1 1 jv
(1011 Vi(;)1 Nam www.caf-vietnarn.c8rn Igt)
BAO CAO KIEM TOAN DOC LAP (tiep then)
Co. so, cira y kien kiem toan ngoai
Chung tai cluvc be, ;Allem lam kiem Wan sau ngay 31 Chang 12 nam 2017, do de, chOng tai khong the tham gia chimg kien kiem ke Tien mat va Hang loin kho tai thod diem cuni nam. SO du• chi tiou tien mit va hang ten kho tai ngay 31 (hang 12 nam 2017 tu.ang O'ng la 192.701.080 VND va 87.745.342 VND. Do each thirc ghi cher), theo d6i va ke toan cac khoan nay cOa C6ng ty, chiing toi khOng the thu (hap bhng chUng clang tin cay ve. chi tieu tien mat va hang On kho bang cac thO tyc kiem toan (hay the khac. Vi vay, chOng toi cOng khOng the dtra ra 9 kik nhan xet ve tinh &mg dan va tinh hien huv cua cac khoan myc nay tai ngay 31 Chang 12 nam 2017 va anh hu*ng cOa chOng tai cac khoan myc khac Iran Bao cao tai chinh cho nam tai chinh kat thOc cling ngay cua Cong ty.
kien kiem toan ngoai
Theo 9 kien cua chung toi, ngopi trip anh twang cOa On de neu tai don "Ca cOa y kien kiem toan ngoai trir", bao coo tai chinh da phan anh trung thcrc va hap 1Y, tren cac khia canh trQng yeu tinh hinh tai chinh cOa COng ty CO phhn Tong hop Van Canh tai ngay 31 Chang 12 nam 2017, cut-1g nhu' kat qua hoot Ong kinh doanh va tinh hinh lu'u chuyen tien teY cho nam tai chinh kat thOc ding ngay, phi hqp vai chuhn mkrc ke loan, the da ke loan doanh nghiep Viet Nam va cac quy Binh phap ly c6 lien quan den viec lap va trinh bay bac) cao tai chinh.
W-tttlItHAF VIET NAM
CONG Y
BAN Ntii0 III
c.,\CA1 4
Nguye, Xuan Dung - Giam (Mc Giat y'cl. Ong nhO'n ding ky hanh tigh6 kieni {Pan so 1494-2017-279-1
TrAn Viet T u - Kiem toan vien Gijy cluing 1110I1 clang 1<}i With nghd kiem loan s6 3923-2017-279-1
Thnnh pho 116 Chi Minh, ngay 24 lining 04 narn 2018
5
GONG TY CO PHAN TONG HQ? VAN CANH BAO CAO TAI CHINH
ThOnThinh Van 2, Till tran Van Canh, Huye'n Van Canh, Tinh Binh Dinh Cho nam tai chinh kat thtic ngay 31/12/2017
M5u B 01-DN
BANG CAN DOI Kt TOAN Tai ngay 31 thang 12 nam 2017
CHI TIEU Ma s6
Thuyet minh 31/12/2017
Dan vj tinh: VND
31/12/2016
A - TAI SAN NGAN HAN 100 1.146.355.212 1.797.178.822
I. Tian va cac khoan ttrang throlig tien 110 V. 1 463.981.008 1.221.318.952 1. Tien 111 463.981.008 1.221.318.952 2. Cac khoan twang &rang tier, 112
II. Dau tu, tai chinh ngan han 120 1. Chirng khoan kinh doanh 121 2. Dv phong giam gia chirng khoan kinh doanh 122 3. Dau ttr nam gill den ngay dao han 123
III. Cac khoan phai thu ngan Ilan 130 581.499.163 480.093.064 1. Phai thu ngan han cua kfich hang 131 V. 2 544.195.163 390.609.746 2. Tra tarac cho 'twirl ban ngan hpn 132 3. Ptiai thu nOi by ngan han 133 4. Pflai thu theo tin dO ke hoach hap ding
5. Ily dung , di thu ye cho vay ngan Ilan
134 135
6. Phai thu ngAn han khac 136 V. 3 37.304.000 89.483.318 7. Dt,r phong phai thu ngAn hpn kilo (lei 137
8. Tai san thieu cite. xir IY 139
IV. Hang ton kho 140 87.745.342 95.766.806
1. Hang loin kho 141 V. 4 87.745.342 95.766.806
2. Dv phong giarn gia hang ton kho 149
V. Tai san ngin hart khac 150 13.129.699
1. Chi phi Ira trtrac ngan hpn 151
2. Thue gia trj gia tang &Ivo khau trir 152
3. Thue va cac khoan khac phai thu Nha ntrac 153 V. 5 13.129.699
4. Gino djch mua ban lai trai phi& Chinh pltu 154
5. Tai san ng6n han khac 155
f3ao cao nay phai dupc doc cling veif Thuydt mini; bao ciao t i chinh
6
CONG TY CO PHAN TONG HQ'P VAN CANH
Thor) Thinh V5n 2, Thi tr6n Vtm Cant), FluyOn Von Canh, Tinh Binh Dinh
BAO CAO TAI CHINH
Cho narr tai chinh ket thus ngay 31/12/2017
Bang can d6i ke than (tiep thco)
CHI TIEU MO so
Thuyet minh
Mau B 01-DN
31/12/2017 31/12/2016
B - TAI SAN DAI HAN 200 2.544.153.418 2.676.450.060
I. Cac khoan phai thu dai han 210 1. Phai thu dai han c6a khach hang 211 2. Ira trtrac cho ngtrityi ban ded han 212 3. VOn kinh doanh a do.n vj trtrc thugs 213 4. Phai thu rg)i bq dai han 214 5. Phai thu ye cho vay dai han 215 6. Phai thu dai han khac 216 7. Dv phOng phai thu dai han kho doi 219
II. Tai san co dinh 220 2.296.445.784 2.468.639.802 1. Tai san co dinh hCru hinh 221 V. 6 465.692.349 494.017.311
Nguyen gia 222 1.391.075.702 1.391.075.702 GO trj hao min lay ke 223 (925.383.353) (897.058.391)
2. Tai san có dinh thue tai chinh 224 V. 7 1.830.753.435 1.974.622.491
Nguyen gia 225 2.287.296.775 2.287.296.775 Gi4 trj hao mon lay ke' 226 (456.543.340) (312.674.284)
3. Tai an có dinh ve hinh 227 Ng4n gia 228 Gia lii hao man lay ke 229
III. Bat Ong san dau tu' 230 Nguyen gia 231 Gia trj hao mon Itiy 0 232
IV. Tai san do, dang dai han 240 1. Chi phi sari xuAt, kinh doanh der dang dai Ilan 241 2. Chi phi xay diing co. ban der dang 242
V. Dau tu, tai chinh dai hQn 250 1. Dtiu to vao ding ty con 251 2. Dau tir vao cOng ty lien doanh, lien kt.I.A 252
3. DAu tu. g6p von vao dun vj khac 253 4. Dv phOng dau tai (Allah dai han 254 5 Dau nam gid. den ngay ciao han 255
VI. Tai sari dai ban khac 260 247.707.634 207.810.258 1. Chi phi tra tru•ac dai han 261 V. 8 247.707.634 207.810.258 2. Tai sari thus thu nhap 'loan lai 262 3. Thiat bj, vat lir, phu Bing thay the dai han 263 4. Tai san dai han khac 268
TONG CONG TAI SAN 270 3.690.508.630 4.473.628.882
Bac, cao nay phai cruxrc doc cling vai Thnyol tninh ban cho 101 chinh 7
CONG TY CO PHAN TONG HOP VAN CANH
Than Thjnh Van 2, Thj tr6ri Van Canh, Fluy(4-iVan Canh, Tinh Binh Dinh
BAO cAo TAI CHINH
Cho narn tai chinh kit thac ngay 31/12/2017
Bang can c16i ke toan (tiep theo)
CHI TIEU Ma s6
Thuyet rninh
M5u B 01-DN
31/12/2017 31/12/2016
C - NO PHAI TRA 300 2.015.013.957 2.829.098.068
I. Nq, ngSn flan 310 327.831.183 998.764.469 1. Phai tra ngtrieri ban ng6n han 311 V. 9 97.658.301 10.535.001 2. Ngu*i mua tra tien truck [igen hart 312 83.908 100.345 3. Thue va cac khoan phai Op Nita nvgc 313 V. 10 37.520.314 53.225.251 4. Phai tra nguel lao Ong 314 5. Chi phi phai tra ngen han 315 6. Phai tra nei be nyAn tipn 316 7. Phai Ira theo nen d6 ke hoach hqp d6ng
xay thing 317 8. Doanh thu chtra thvc hien ngAn hail 318 - 9. Phai tra ng;in han khac 319 V. 11 24.174.301 778.320.564 10. Vay va nq thus tai chinh ngAn han 320 V. 13a 143.150.825 145.717.961 11. Dv phOng phai tra ngen Ilan 321 - 12. Qu9 khen thveng, phiic lqi 322 V. 12 25.243.534 10.865.347 13. Qu9 binh On gia 323 14. Giao *It mua ban Ili trai phi& Chinh phe
i 324
II. N (Jai Ilan it 330 1.687.182.774 1.830.333.599 1. PIP tra ngtrei ban dai han 331 2. Nguiri mua tra tien tru'O'c dal han 332 3. Chi phi phai tra dai han 333 4. Phai tra nei be ye v6n kinh doanh 334 5. Phai tra nei be dai hail 335 6. Doanh thu chin thyc hien dai Ilan 336 7. Phai tra dal han khac 337 8. Vay va nq thus tai chinh dai hail 338 V. 13b 1.687.182.774 1.830.333.599 9. Trai phieu chuy6n doi 339 10. Co phieu tru dai 340 11. Thue thu nhep hoan lai phai tra 341 12. Dv phOng phai tra dai han 342 - ' ;1- 13. Qu9 phat inert khoa hoc va ding nghe 343 - 3--
A .7:
Oho cao niy phai &roc (Ipc cling v ii Thuy& mink bac) ctio tai chink
8
CONG TY CO PHAN TONG HOT) VAN CANH
Then Thjnh Van 2, Thj trAn Van Canh, I luye.n Van Canh, Tint) Binh Dinh
BAO CAO TAI CHINH
Cho narn tai chinh ket thiic ngay 31/12/2017
Bang can dOi ke toan Nen theo)
Thuy6t
Mhu B 01-DN
CHI TIEU sa minh 31/12/2017 31/12/2016
D - VON CI-10 SO' HU'U 400 1.675.494.673 1.644.530.814
I. V6n chit so, hi-ru 410 1.675.494.673 1.644.530.814 1. VOn gap cOa chit ser him 411 V. 14 1.541.000.000 1.541.000.000 - Co phi& ph6 thong co quy6n biou quy6t 411a V. 14 1.541.000.000 1.541.000.000 - Co phi6u uu dal 411b 2. Thang du. von co phbn 412 3. Quy6n ch9n chuyen di Val phi6u 413 4. V6n khhc cha chO se/ hint 414 - 5. CO phiOu q4 415 - 6. Chenh16ch danh gia lai tai sun 416 7. Chenh lOch t9 gia h6i doai 417 - - 8. Qu9 dhu tit' phat men 418 V. 14 34.732.240 13.038.416
9. Qujih6 tr9' sap xtSp doanh nghi6p 419 -
10. Qu9 khac thuOc von chii so. hau 420 - 11. Lei nhuhn sau thue chu'a phan ph6i 421 V. 14 99.762.433 90.492.398
- Lcri nhuan sau MLA chwa phan ph6i
luy ke den cuii k)., trutec 421a - 4.0i nhuan sau thue chwa phan ph6i kY nay 421b 99.762.433 90.492.398
12 u6n von dhu hr xay du.ng ca ban 422
II. N kinh phi va quy khac 430 1. NguOn kinh phi 431 2. Ngu6n kinh phi da hinh thanh tai san co dinh 432
TONG CQNG NGUON VON 440 3.690.508.630 4.473.628.882
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CONG TY CO PHAN TONG HC,YP VAN CANH BAO CAO TAI CHINH Than Thjnh Van 2, Thi Van Van Canh, HuyOn Van Canh, Tinh Binh Dinh Cho nam tai chinh kat thOc ngay 31/12/2017
M5u B 02-DN
BAO CAO KET QUA HOAT HONG KINH DOANH Cho nam tai chinh kat th6c ngay 31/12/2017
CHI TIEU Ma SO
Thuyet Minh Na"m 2017
Dan vi tinh: VND
Nam 2016
1. Doanh thu ban hang va cung cap djch vy 01 VI. 1 11.035.517.250 11.573.139.250
2. Cac khoan giam WI. doanh thu 02
3. Doanh thu thu in ye ban hang va cung cap djch vy 10 11.035.517.250 11.573.139.250
4. Gia vim hang ban 11 VI. 2 9.548.626.191 10.003.095.559
5. Lei nhu5n gop ve ban hang va cung cap dick vy 20 1.486.891.059 1.570.043.691
6. Doanh thu hoat deng tai chinh 21 VI. 3 1.467.300 5.031.700
7. Chi phi tai chinh 22 VI. 4 12.434.426 17.672.185 Trong do: chi phi lai vay 23 12.434.426 17.672.185
8. Chi phi ban hang 24
9. Chi phi quan IY doanh nghiep 25 VI. 5 1.331.031.143 1.466.669.008
10. Lej nhu5n thuan hip hoat Ong kinh doanh 30 94.892.790 90.734.198
11. Thili nh5p khac 31
12. Chi phi khac 32 VI. 6 325.253 343.263
13. Lei nhu5n khac 40 (325.253) (343.263)
14. Tony lei nhu5n ke toan truec time 50 94.567.537 90.390.935
15. Chi phi thue thu nliasp doanh nghiep hien hanh 51 VI. 7 12.984.754 6.283.547
16. Chi phi thue thu nh5p doanh nghiep hoan Iai 52 -
17. Lei nhu5n sau thue thu nh5p doanh nghiep GO 81.582.783 84.107.388
18. Lai cos ban tren c6 phieu 70 VI. 8 412 475
,rou-4-7"
Nguyen Din Thin Ngu.eyil5p bleu
Bang Hung Kt, loan tru.o.ng
Nguyen Tien Van Giam dot
Liao cdo nay ph& cluvr dot: 0:Jog vai Thoydl mirth h6o rao tai chinh
CONG TY CO PHAN TONG HOP VAN CANH BAO CAO TAI CHINH
Then Thjnh Van 2, Thj Van Van Canh, Huyen Win Canh, Tinh Binh Dinh Cho nom lai chinh ket th0c nghy 31/12/2017
MAu B 03-DN
4 BAO CAO LU'U CHUYEN TIEN TE (Theo plimyng phap gian tiep)
Cho Warn tai chinh ket thuc ngay 31/12/2017
4-
CHI TIEU
I. Ltru chuyen hen tir hoat dOng kinh doanh
Ma SO
Thuyet minh Nam 2017
Dan vj tinh: VND
Nam 2016
uti
1. L.cei nhu On trway (hue
2. Dieu chinh cho cac khoan: 01 94.567.537 90.390.935
- Khau hao tai san c6 OM va bat ding san dau tic 02 172.194.018 172.840.096 Um khoan thy phong 03 - - 14,16 chenh lech tit gia hoi doai do danh gia lai cac khoan muc tin tc",: co g6c ngoai ti: 04 Lai,16 liy hoat dOng dau tu• 05 (1.467.300) (5.031.700) Chi phi lai vay 06 12.434.426 17.672.185 Cac khoan dieu chinh khac 07 -
3. Loi nhua'n ttr boat Ong kinh doanh trutvc (hay deli von Itru doing 08 277.723.681 275.871.516 Tang, Om cac khoan phai thu 09 (114.535.798) (119.278.190) Tan , Om hang ton kho 10 8.021.464 2.472.797
- Tan , giam cac khoan phai tra 11 (649.532.559) 696.204.989 - Tan , giam chi phi tra trutic 12 (39.897.376) (65.997.063)
Tang, Om cht*Ing khoan kinh doanh 13 Tien lai vay da tra 14 (12.434.426) (17.672.185)
- Thue thu nhap doanh nghiep da nQp 15 (34.943.534) - Ti6n thu khac Ur hopt d9ng kinh doanli 16 222.520.000
Tien chi khac cho hoat dOng kinh doanh 17 (226.220.000)
Luv chuyen tin thuiin ttr hoot (icing
kinh doanh 20 (569.293.548) 771.601.864
H. Ltru chuyen tien tir ho?t Ong au Up
1. Tien chi a mua sam, )(ay thing tai san c6 dinh va cac tai san dai han Idllic 21
2. Tien thu thanh Iy, nhuvng ban tai san c6 dinh va cac tai sari dai han khac 22
3. Tien chi cho vay, mua cac cOng cy na caa don vi khac 23
4. Tien thu h6i cho vay, ban lai cac cong ca ciia clan vi khac 24
5. Tien chi dau kr, Op van vao don vj khac 25 6. Tien thu hoi dau tu., gop von vao clan vj khac 26 7. Tien thu lai cho vay, c6 ta.c va 19i nhuan
disc chia 27 1.467.300 5.031.700
Ulu chuyen Oen thuSti it'', haat do. ng chit! tu' 30 1.467.300 5.031.700
Rho can nay phai Jinx: doc cring voi ThuyCl minh ban cdo tai chinh 11
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4 4 4
CONG TY CO PHAN TONG HQ'P VAN CANH Thon Thinh Van 2, Thi (ran Van Canh, HuyOn Van Canh, Tinh Binh Dinh
BAO CAO TAI CHINH Cho narn [al chinh k6t thiic ngay 31/12/2017
Bao coo Itru chuyen tien to (ti6p theo)
4 4 A A
0
0
0 II
CHI TIEU
III. Ltru chuyen tien tir hoot dang tai chinh
1. Tien thu tic phat hanh c6 phieu, nhOn gap von von chO sa ItCru
2. Tien chi tra gap von cho cac cha sa him mua Iai co phi6u cOa doanh nghiep da phat hanh
3. Tien thu lir di vay 4. Tien tra na g6c vay 5. Tien Ira no' g6c (hue tai chilh 6. CO tar, Icri nhuan (la tra ch:.) chit so. hiku
Lult chuyen tier) thuan tt)• haat acing tai chinh
Ltru chuyen tien thuOn trong nam
Tien va twang dirceng tien ciOu nail)
Anh litthng cua thay d6i tj, y <i hOi daai guy doi ngooi to
Tien 1) a tulyng &rung tier, cuOi niirn
Ma Thuy6t so minh Nam 2017
MOu B 03-DN
Nam 2016
58
vG
f)
31
32 33 34 35 36
(145.717.961)
(43.793.735)
(143.150.825)
(3.111.123)
40 (189.511.696) (146.261.948)
50
60 IV. 1
61
(757.337.944)
1.221.318.952
630.371.616
590.947.336
70 IV. 1 463.981.008 1.221.318.952
Nguyen Dtrc Thien bieu
Bao rho nay phrii rItryr (1Qc cting voi Thuyot mirth bao ulo t.3i chin!) 12
'CONG TY CO PHAN TONG HOP VAN CANH BAO CAO TAI CHINH Than Thinh Van 2, Thi ten Van Canh, Huy.n Van Canh, Tinh Binh Dinh Cho nam tai chinh ket thiic ngay 31/12/2017
Meu B 09-DN
THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh ket thilc ngay 31/12/2017
1. DAC DIEM HOAT DQNG COA CONG TY
1. Hinh thin so, hum vim
2. Linh yin kinh doanh
3. Nganh nghe kinh doanh
4. Chu ky san xuet kinh doanh thong thwOmg
5. HO dang quan tri
: C6ng ty Co phan Tang hgp Van Canh tien than IA Cong ty TNHH Tong hop Van Canh, duvc thanh 15p theo Grey Chirng nhOn Dang ky Doanh nghi5p Cong ty Trach nhi5m hCru hpn Met thanh vien se 3504000011 cep len du ngay 09 (hang 11 rift 2004. Cong ty chinh thirc chuyen sang hopt deng dtrai hinh tht:rc Gong ty co Olen v61 tan pi lb C6ng ty CO phan Tang hqp Van Canh theo Giey ChUng nhOn Dang k9 Doanh nghi5p so 4100455008 do S6 Ke hooch va Deu tlnh Binh Dinh cap ngay 05 Chang 01 nam 2015.
Von dieu 15 dm Cong ty theo Grey chOng nhOn clang ky doanh nghi5p Bang k9 (hay del len the. 02 la 1.541.000.000 deng.
Try s& chinh cua Cong ty (151 tpi Then Thjnh Van 2, Thi trAn Van Canh, Huy5n Van Canh, Tinh Binh Dinh.
: Dich vy, Xay Iap, Thin:mg mai.
: Nganh nghe kinh doanh ctia C6ng ty theo Giey chirng nh5n Bang ky doanh nghi5p bao San xuAt, truyen tai va phan phei di5n. Chi tiet: Phan phei va kinh doanh diOn nang; Khai thac, xir 19 va cung cep nuln. Chi tiet: Kinh doanh nverc spch; Xay dvng ding trinh 1(9 thu5t clan dyng khac. Chi tiet: Xay lap diOn cung nghi5p, diOn dan dyng, diOn chieu sang, throng day tai diOn den 22KV va tram bier, ap. Xay Ong cung trinh thciy Iqi, cap thoat were; Xay dvng nha cac loci. Chi tiet: X5y dy'ng cung trinh dan dung; X5y dyng c6ng trinh threrng set va direYng be. Chi tiet: Xay dyng Ong trinh giao thOng; Ban butin tong Ivy. Chi Wet: Cung Ong hang ilea cho deng bac, mien nui.
: Chu ky san xuSt, kinh doanh thong thkriyng cua COng ty duvc thy'c hi5n trong thtei gian khong qua 12 (hang.
: Hai clang quan trj ctia Cong ty trong nam va vat) ngay Pao cao nay nhtr sau:
Ho va ten: Chirc vu:
Ong Nguy6n Canh Cao
Chu Lich
Ong Nguy8n Tien Van
Thanh vien
Ong Nguyen Heal Nam
Thanh vier
II. NAM TAI CHINH, DO'N VI TIEN TE SO' DUNG TRONG KE TOAN
1. Nam tai chinh
Nam tai chinh ctia C6ng ty bet du tir ngay 01 Chang 01 den ngay 31 (hang 12 hang nam.
2. Dan vi tien tO sip dyng trong ke toan
Dan vi tien tO sir dung trong ke loan la Deng Vi5t Nam (VND).
Thuy6t minh nay Id InOt phdn !Km (Minh va phdi awe ciec cung Ban cao lai chinh
13
-CONG TY CO PHAN TONG HQ'P VAN CANH Than Thinh Van 2, Thi tran Van Canh, Huyen Van Canh, Tinh Binh Binh
BAO CAO TAI CHINN Cho nam tai chinh ket th0c ngay 31/12/2017
Thuyet minh bao cao tai chinh (tiep theo)
Mau B 09-DN
III. CHUAN MU'C VA CHI`_ DO Kt TOAN AP LAING
1. Chan mtPc va the dq ke toan ap dung
Ngay 22 thang 12 nam 2014, B6 Tai chinh da ban hanh Thong tu' so 200/201411T-BTC twang dan Che dq ke toan doanh nghiep thay the Quyet djnh sO 15/2006/QD-BTC ngay 20 thang 3 nam 2006 cua BO triramg BO Tai chinh va Thong tu' sO 244/2009/TT-BTC ngay 31 thang 12 nam 2009 dm BO Tai chinh va cO hieu ly,c ap dung cho nam tai chinh bat au vac) hoac sau ngay 01 thang 01 nam 2015. Cong ty da ap dung Thong tu, nay trong viec lap va trinh bay Bao cao tai chinh cho nam tai chinh ket th6c ngay 31 (hang 12 nam 2017.
2. Tuyfin be ye viec tuan thu chuan mipc ke toan va the de ke toan Hai deng quan trj va Ban Giam d6c dam bao (la tuan th6 yeu cau cua cac chuan mvc ke toan va Che de ke toan doanh nghiep tai Viet Nam duvc ban hanh theo Thong tu' se 200/2014/TT-BIC ngay 22 thang 12 nam 2014 dm BO Tai Chfnh cOng nhu' cac th6ng tu' hirOng d5n thkrc hien chuan mkrc va the de ke toan doanh nghiep dm BO Tai Chinh trong viec lap va trinh bay Bao cao Tai chinh.
IV. CAC CHINN SACH Kt TOAN AP DUNG
1. Co' sZe 10p Bao cao tai chinh
Bao cao tai chinh cho nam tai chinh ket th6c ngay 31 thang 12 nam 2017 dm COng ty duvc trinh bay theo nguyen tac gia gOc dkra ten cry gia djnh COng ty hoet deng kinh doanh lien tut; va se tiep tyc hopt deng kinh doanh binh thu'o'ng trong tu'ong lai gen.
2. Tien va cac khoan twang throng tien
Tien bao gem tien mat, lien gill ngan hang !dieing co ky hpn va co ky hpn, tien dang chuyen, yang tien te. Cac khoan twang &rang tien la cac khoan deu tu, ngan hen co theri hpn thu h6i hoac dao hen kh6ng qua 3 thang ke tu, ngay ua, de clang chuyen doi thanh mat luvng tien xac djnh cOng nhu' khOng CO nhieu rui ro trong viec chuyen r i thanh tier).
3. Cac khdan phai thu
Viec phan loei cac khoan phai thu la phai thu khach hang, Khoan tra twin cho ngu'o'i ban va phai thu khac tai theyi diem bao cao, neu:
CO they' hen thu hei hoac thanh toan di/6i 1 (met) nam hoac met chu 1(9 kinh doanh duvc phan loci la tai san ngan hen.
• CO thei hen thu h6i hoac thanh toan tren 1 (met) nam hoac ten met chu k9 kinh doanh duvc phan lopi la tai san dai han.
Dkr phong phai thu khO doi duvc lap cho trong khoan ng phai thu kW.) doi can CO vao tuOi ng qua hen c6a cac khoan no' hoac dkr kien mirc ten that ce the xay ra, cu the nhu' sau:
• DOiveyi no, phai thu qua hen thanh toan:
- 30% gia tri doi vai khoan no, phai thu qua hen tip ton 6 thang den dirc:ri 1 nam.
- 50% gia tri dal veri khoan no' phial thu qua hen t6, 1 nam den &rad 2 nam.
- 70% gia trj d6i vai khoan no' phai thu qua hen tip 2 nam den derai 3 nam.
- 100% gia trj doi vOi khoan no' phai thu qua hen ter 3 nam V& len.
• Doi vol no' phai thu chu'a qua hen thanh loan nhu'ng kho c6 kha nang thu hei: can c6, vao dkr kik mO'c ten that de lap dkr phong.
4. Hang ten kho Hang ten kho duvc ghi nhan theo gia thap han giO'a gia thanh de du'a moi san phtim den vi tri va dieu kien hien tai va gia tri than cO the tht,rc hien duvc.
Gia tri than c6 the thkrc hien duvc 15 gia ban u'oec tinh dm hang ten kho trong (lieu kien kinh doanh binh thiro'ng tar chi phi trac tinh de hoan thanh va chi phi ban hang t.rac tinh.
COng ty ap dyng phuvng phap ke khai thuteng xuyen de Vlach loan hang ten kho vai gia gOc c6a hang ton kho I:V(1c tinh theo phLrung phap binh quan gia quyen.
Dy, ph6ng giam gib hang ten kho duvc ghi nhan khi gia gOc I6n ken gia trj than co the thkrc hien duvc.
Thuyel minh nay id mit Ix) phan h9p1hthnh va phai duvc dipc cling Bao cao lai chinh 14
Mau B 09-DN
5. Chi phi tra tareac
Chi phi tra trt.r6c dui han la cac chi phi thy-c to da phat sinh nhung c6 lien quan den nhieu Nen de ke tan va duvc phan be vao chi phi theo cac nien et0 Ice tan c6 lien quan trong th6i gian tren 1 nam.
6. TM san c6 djnh hU'u hinh
Tai san c6 djnh hiru hinh duvc the hien theo nguyen gia trey di gia trj hao mon lOy ke.
Nguyen gia tai san ce djnh bao gem gia mua va nhCrng chi phi co lien quan trtyc tier) den viec dtra tai san vao hoot Ong nhtr dt,r kien. Cac chi phi mua sem, nang cep va del mai tai san co djnh dtrqc ghi tang nguyen gia cua tai san va chi phi bao trl, sira ch0'a duvc hach tan vac bao cao ket qua float clOng kinh doanh khi phat sinh. Khi tai san duvc ban hay thanh 19, nguyen gia ye gia trj hao mon lOy ke duvc x6a s6 va cac khan IMO phat sinh do ban hoc thanh 1y tai san duvc hach tan vao bao cao ket qua hopt deng kinh doanh trong nam.
7. Khau hao tai san c6 djnh
Tai san et) djnh hCzu hinh duvc kheu hao theo phtrang phap dtro'ng theng cicra ken (NA gian hO'u dung true tinh phis hqp v61 twang dgn tai Thong tu. se 45/2013/TT-BTC ngay 25 thang 04 nam 2013 cua BO trtiong BQ Tai chinh. SO atm kheu hao cOa cac loci tai san co djnh nhu- sau:
- Nha cira, vat kien trim 20 nam
- Phu-ang tien van tai 15 nam
8. Tai san co djnh thue tai chinh
Thus tai san dtrqc phan loci la thue tai chinh neu phan Ian rtii ro va lqi ich gen lien veri quyen sa hCru tai san thu6c ye ngtreri di thue. Tai san c6 djnh thud tai chinh duvc the hien theo nguyen gia trir hao mon lOy ke. Nguyen gia tai s' c6 djnh thue tai chinh la gia thap han gia,a gia tri 110)19 cOa tai san thue tai theri diem kheri dau cua hqp deng thue va gia trj hien tai cua khan thanh tan tien thud tOi thieu. Ty 10 chiet kheu de tinh gib trj hien tai cua khoa thanh tan lien thue toi thieu cho viec thue tai san la lai suet ngern djnh trong hqp ding thue tai san hoc lai sat ghi trong hop thing. Trong tru-6ng hqp kh6ng the xac djnh duvc lai suet ngem djnh trong hqp deng thue thi sty dyng Iai suet tien vay tai theri diem kheri dau viec thue tai san.
Tai san ce djnh thue tai chinh duvc kheu hao theo phuvng phap dtr6ng thang (Ara tren theyi gian h&u dung verc tinh. Trong truteng hop kh6ng chac chart Cong ty se co quyen ser hiru tai san khi het han hqp (Icing thue thi tai san c6 djnh se dircm kheu hao theo thei gian ngen Flan giira tiled gian (hue va thed gian 11011 dyng vac tinh. Se nam kheu hao cua phtrang On van tai, truyen clan khong qua 15 nam.
9. Cac khoan npv phai tra
Cac khan nq phai tra du-qc ghi nhan cho se tien phai tra trong tuvng lai lien quan den hang hem va djch vu da nhan dtrqc.
Viec phan loai cac khoan phai tra la phai Ira ngtreri ban va phai tra khac du,qc thy-c hien theo nguyen tac sau:
Phai tra ngueri ban phan anh cac khan phai tra mang tinh chat thtrang mai phat sinh ter giao djch mua hang Flea, djch vy, tai san va ngtreri ban la dun vj dee lap v6i C6ng ty.
Phai tra khac phan anh cac khoan phai tra khong co tinh thuvng mpi, khong lien quan den giao djch mua, ban, cung cep hang flea djch vy.
10. Vim chi' so, hum
Von ch0 sb him cua Cong ty bao
Von deu tu' cua ch0 ser hiru: dirqc ghi nhtn theo se thy-c to da deu to cOa cac co (long.
Thong du' von cO phan la s6 chenh loch giCra menh gia va gia phat hinh c6 phieu, trey di chi phi try-c tiep lien quan den phat hanh co phieu.
Cac quy thuec von chi.) sde him dt.rqc trich lap va sir dyng theo Dieu le cua Cong ty hoc theo Nghj quyet cua Dai hei deng c,6 (Jong C6ng ty.
Lqi nhan than sau thue thu nhap doanh nghiep co the duvc chia cho cac ce d6ng sau khi duvc Dpi hei dOng CO d6ng thong qua va sau khi da trIch lap cac quy ph6ng theo Dieu le Cong ty va cac quy djnh cOa phap Supt Viet Nam.
GONG TY CO PHAN TONG HQ'P VAN CANH Then Thinh Van 2, Thi tran Van Canh, Huyen Van Canh, Tinh Binh Dinh
BAO CAO TAI CHINN Cho nam tai chinh ket thiic ngay 31/12/2017
Thuyet minh ban cao tai chinh theo)
15 Thilyel mirth nay A tnc5I b8 phan hpp thanh vs} pad dtrqc Acc ruing Bac eau !di chin!,
• CONG TY CO PHAN TONG HQ'P VAN CANH Then Thinh Van 2, Thj tren Van Canh, Huyan Van Canh, Tinh Binh Dinh
BAO CAO TAI CHINN Cho nam tai chinh ket thtic ngay 31/12/2017
Thuyet minh bao cao tai chinh (tiep theo)
Mau B 09-DN
11. Phan phei 191 nhuan
Lqi nhu5n thugn sau thus thu nh5p doanh nghrep co the duvc chia cho cac c6 clang sau khi dtrqc cac cap co thAm quyen Dpi hUi deng c6 dOng phe duyet va sau khi da (rich 15p cac quy dkr ph6ng theo Dieu 10 cOa Cong ty va cac quy dinh cua phapluOt Viet Nam.
Cong ty trichl5p cac Quy du' phong sau tir Iqi nhu5n thugn sau thus thu nh5p doanh nghiep cua Gong ty theo de nghj cua HOi ding Quan trj va duvc cac c6 d6ng phe duyet tai Dpi hui deng c8 Ong thtrang nien.
Quy dau tur phat tri4n
Quy nay duvc trichl5p nham phyc vy viec m& Ong holt dOng hoc du to chigu sau cOa Cong ty.
Quy khen thurkig phOc lei Quy nay ciuvc trich 15p ds khen thtrang, khuyen khich vat chit, dem !pi lqi Ich chung va riang cao phOc lqi cho Ong nhan vien, va ducyc trinh bay nhu mut khan phai tra tren bang can di ke. tan.
12. Ghi nh4n doanh thu va thu nh4p
Doanh thu cung cap djch vy
Doanh thu cOa giao djch cung c.1-9 djch vy cluvc ghi nh5n khi ket qua cOa giao dich do duvc xac djnh mat cach Bang tin c5y. Trirang hqp djch key dtrqc thkrc hien trong nhieu k9 thi doanh thu duvc ghi nhOn trong k9 duvc can cir vao ket qua phgn ding viec da hart thanh vao ngay 15p Bang can di lie tan cOa k9 do. Ket qua cOa giao djch cung cep dich vu &Km xac djnh khi them man tat ca cac dieu kien sau:
Doanh thu duvc xac dinh twang doi chic chin.
Co khi nang thu duvc lqi ich kink to tir giao djch cung cap dich vy dO.
Xac djnh duvc phan cony viec da hoar) thanh vac) ng5y15p Bang can dike tan.
Xac djnh du.qc chi phi phat sinh cho giao djch va chi phi de hoan thanh giao djch cung cap djch vy d6.
Doanh cung cup dign
Doanh t cung cap dien dtrqc xac djnh ve ghi nh5n hang thing can al, vao san luvng dien cung cap theo chi s6 tren cong to dien va din gia da duvc ca quan có thArn quyen phe duyet
Doanh thu cung cup ntrific
Doanh thu cung cap mac ghi nh5n hang thing can al, vac khoi luvng nuac sir dyng theo chi s6 tren ding he ntrac va din gig da duvc oho' duyet ctia Uy ban nh5n din tinh Binh Dinh.
Ti4n lei
Tien 151 duvc ghi nh5n trail ca so" den tich, duvc xac dinh tren so du. cac Lai khoan tien girl va 15i suit thkrc to tirng k9.
13. Chi phi di vay
Chi phi di vay bao gem 151 tien vay va cac chi phi khac phat sinh lien quan tryc tiep den cac khan vay.
Chi phi di vay cluvc ghi nitSn vac chi phi khi phat sinh. Tru,ong hop chi phi di vay lien quan tnyc fief) den viec du kr )(ay dyng hoc san xuSt tai san der dang can co mut theri gian du clai (tren 12 thing) de co the dtra vac sir dung theo myc dich dinh truirc hoc ban thi chi phi di vay nay duvc von hoa. 061 vai khan vay rieng phyc vy viec xay dyng tai san co dinh, bit dung san du tir, 101 vay chrqc von htia kb ca khi thol gian xay dung duel 12 thing. Cac khan thu nh5p phat sinh (Cr viec dgu tu, tpm thai cac khoan vay duvc ghi giam nguyen gia tai san co lien quan.
061v6i ac khan von vay chung trong do co sir dyng cho myc dich du ttr xay dyng hoc san xuSt tai san d& dang thi chi phi di vay von hem duvc xac djnh theo t910 von boa di v61 chi phi lOy ke binh quan gia quyen Oat sinh cho viec dgu ttr xay dyng co ban hoc san xuit tai san do. T9 I6 von h6a duvc tinh theo t9 10 Iii suit binh quan gia quyen cOa cac khan vay china tra trong nam, ngoai trip cac khan vay rieng biet phyc vy cho myc dich hinh thanh mut tai sari cy the. '
bi
Thuy4t minh nay la mOt bfjphOn hrip phai chn,rc (Inc cling Elho coo tai chinh 16
CONG TY CO PHAN TONG HcfP VAN CANH Then Thinh Van 2, Thj trAn Van Canh, Huyen Van Canh, Tirth Birth Dinh
BAO CAO TAI CHiNH Cho 'lam tai chinh ket tithe ngay 31/12/2017
Thuyet minh bao cao tai chinh (tiep theo)
M5u B 09-DN
14. L5i tren ce phieu
Lai ca ban tren co phieu duvc tinh bhng cach chialginhuhn hoc to sau thus phan be cho co thing so' hCru c6 phieu pho thong dm Cong ty cho so luvng binh quan gia guyen cha so CO phieu pito Meng dang luu hanh trong nam.
15. Thue thu nh5p doanh nghiep
Chi ph( thue thu nhep doanh nghiep bao gem thus thu nlihp hien hanh va (hue thu nhap hoan lai.
Thue thu nhap hien hanh
Thue thu nhhp hien hanh la khohn thus duvc tinh dkra tren thu nhhp tlnh thus. Thu nhhp tinh thus chenh lech so vai Iqi nhuhn ke loan la do lieu chinh cac khoan chenh tech tam theri giCra thus va ke toan, cac chi phi khOng duvc trir chng nhu• dieu chinh cac khohn thu nhhp kliOng phhi chju thus va cac khohn 10 duvc chuyen.
Thue thu nhap hoar) Ipi
Thue thu nhhp !loan lai là khohn thug: thu nhhp doanh nghiep se phai npp hoc sO duvc hoan lai do chenh lech tam thed gicra gia in ghi se dm tai san vá np phhi tra cho muc dich Ihp Bao cao tai chinh va ccr ser tinh thus thu nhap. Thue thu nhhp hoan lai phai Ira duvc ghi nhOn cho Lit ca cac khohn chenh lech tam thoi chju thus. Tai san thus thu nhhp hoan lai chi duvc ghi nhhn khi chic char trong tuvng lai se cO 191 nhuhn tinh thus de SG' dung nhang chenh lech tam theyi cluvc khhu trO• nay.
Gia tri ghi so cua tai san thus thu nhhp doanh nghiep hoan lai duvc xem xet Ipi vao ngay ket thhc nam tai chinh va se duvc ghi giam den mht dam bho chic chhn CO dO nhuhn tinh thus cho phep lyl ich dm met phhn hoc toan be tai san thus thu nhhp hoan lai duvc sir dung. Cac tai san thus thu nhap doanh nghiep hoan lai chira
v duc ghi nhhn twat Jay cluvc xem xet lai vat) ngay ket thuc narn tai chinh va duvc ghi nhhn khi chat chin ce dO n uhn tinh thus de cO the sir dung cac tai san thus thu nhhp hoan lai chira ghi nhhn nay.
Tai sari hue thu nhhp hoan lai va thus thu nhhp hoan lai phhi tra duvc xac dinh theo thus seat dkr tinh se hp dung ch nam tai san duvc thu hei hay no. phhi tra cluvc thanh town dui Wen cac Mil'C thus suit co hieu luc tai ngay ket thhc nam tai chinh. Thue thu nhhp hoan lai duvc ghi nhhn vao Bao cao Wet qua hot deng kinh doanh va chi ghi trut tier) vao yen chu so. hii.0 khi khohn glue de lien quan den cac khohn myc dupe ghi thing vac) yen chi,' sat him.
Tai san thus thu nhap hoan lai va np thus thu nhap hoan lai phai tra duvc bO trir
• COng ty CO quyen hqp phap cluvc bO trir giCra tai san thus thu nhhp hien hanh vai thue thu nhhp hien hanh phai nep; va
• Chi; tai san thus thu nhhp hoan Iai va th116 thu nhhp hoar) lai phhi tra nay lien quan tai thus thu nhap doanh nghiep duvc quhn ly 1)61 cOng met cc, quan thus:
DOi vai cOng met don vi chju thus; hoc
C6ng ty dinh thanh town thus thu nhhp hien hanh phai tra va tai san thus thu nhhp hien hanh tren ca sir thuan hoc thu hoi tai san Tong thoi vai viec thanh loan no. phai Va trong tirrig ky hying lai khi cac khohn trcing yeu cha thue thu rihhp hoan Ipi phhi tra hohc tai san thus thu nhhp hoan lai du'p'e thanh Wan hoc thu hOi.
16. Ben lien quan
Cac ben duvc coi lh lien quan neu !net ben c6 khi nang kiem soat hoc cO anh hireng dang ke dei vai ben kia trong viec ra quyet dinh cac chinh sach tai chinh va hopt deny. Cac ben cling direc xem là ben lien quan neu cOng chju sty kiem &Pat chung hay chju hnh hu.eng clang ke chung.
Trong viec xem )(et mei quan he dm cac ben lien quan, ban chht dal mei quan he duvc chu trong niiieu hurl hinh there ',hap
Giao dich vol cac ben lien quan Cong ty du'p'e trinh bay er thuyet minh se V11.2
17 Piny& minis nay IA bc5 Oar) licm Than!, va phai dwic doc cling 13iics can hii Olin!?
CONG TY CO PHAN TONG HQ'P VAN CANH Th8n Thjnh Van 2, Thi tren Van Canh, Huyan Van Canh, Tinh Binh Dinh
BAO CAO TAI CHINH Cho narn tai chinh kdt th8c ngay 31/12/2017
Thuyet minh bao cao tai chinh theo)
Mgu B 09-DN
V. THONG TIN BO SUNG CHO CAC KHOAN MIX TRiNH BAY TRONG BANG CAN 001 KE TOAN
1. Tien va cac khoan twang dm:mg tien
31/12/2017 31/12/2016
Tien mat tai qu9 192.701.080 58.658.429
Tien gin ngan hang 271.279.928 1.162.660.523
Cang 463.981.008 1.221.318.952
2. Phai thu ngen h9n ctia khach hang
31/12/2017 31/12/2016 Phil thu cac khach hang khac 544.195.163 390.609.746
Dao Duy Darn 100.735.722 117.468.731
Le Anh Tuhn 37.305.486 43.915.377
Nguyen Van Thanh 30.652.125 61.968.331
- VC Van Nhanh 28.437.504 63.303.087
Le Trong Haan 59.753.339 11.519.802
Nguyen Van Loi 88.136.046 793.001
Cac khach hang khac 199.174.941 91.641.417
COng 544.195.163 390.609.746
3. Phai thu ngen twn khac
31/12/2017 • 31/12/2016
Phai t u cac clan vi va ca Man khac I) 37.304.000 89.483.318
- Tpin Ong can b4 ding nhan vien 37.304.000 89.483.318
COng 37.304.000 89.483.318
4. Hang ton kho
31/12/2017 31/12/2016 it
87.745.342 95.766.806 Nguyen lieu, vet lieu • COng 87.745.342 95.766.806
5. Thue va cac khoan khac phai thu Nha turEec
31/12/2017 31/12/2016
Thue TNDN n8p thica 13.129.699
Cemg 13.129.699
18 Thuy4t minh nay la nit In) phOn !Km than!, va ph3i clime (19c cling 1340 cao lei chinh
•
CONG TY CO PHAN TONG HOP VAN CANH
Thon Thjnh Van 2, Thi Irk Van Canh, HuyOn Van Canh, Tinh Binh Dinh
BAO CAO TAI CHINH
Cho nam tai chinh k/t th0c ngay 31/12/2017
Thuyet minh bao cao tai chinh (tiep theo)
Phvang tien vin tai, truyen clan
G. Tang, giam tai san c6 0311111 ilfl'U hinh
Nha ‘4t kien true
87.560.590 79.517.560
Gia trj con Iai
31/12/2016
324.510.994 31/12/2017
304.229.062
Nguyen gia
2.287.296.775
Phtrang tien van tai, truyen din
T i ngay 31/12/2016
T ng trong nam
Giam trong nam
Tai ngay 31/12/2017
2.287.296.775
!That sinh tang
trong nam 31/12/2016
51.175.000
51.175.000
Chi phi CCDC, tra trtrac dal hpn khac
207.810.258
Cong
207.810.258
81.945.727 405.638.722 903.491.253
405.638.722 903.491.253 81.945.727 1.391.075.702
897.058.391
28.324.962
81.127.728
20.281.932
815.930.663
8.043.030
101.409.660 823.973.693 925.383.353
Nguyen gia
31/12/2016
Tang trong nam
Giam trong nam 31/12/2017
Hao mon Itly ke
31/12/2016
Tang trong nam
Giam trong nam 31/12/2017
7. Tang, giam tai san c6 dinh thue tai chinh
Chi tiet tang, Om tai san co Orin thue tai chinh cu the nhu. sau:
8. Chi phi tra trtrac
Chi phi tra tru.o.c dai hart
9. Phai tra cho ngu'Oi ban nOn han
Phai tra car; nha sung cap khac
COng ty TNHH TM-DV Thanh Htroug
Dien Itic Phti Tai - CO/7g ly diGn Arc Binh Dinh
C'Og
Thuygt minh nay la mail h0 phap hop Mani, ye phai tluoc 11QC wing Bao cao chinh
a
a a 2 a
14
a.
a
:t2 2 ?
t.)
94-4
3
c74
Tai san c6 dinh khac
81.945.727
81.945.727
494.017.311'
465.692.349
Han mon lay ke
312.674.284
143.869.056
Gia tri con Iai
1.974.622.491
456.543.340 1.830.753.435
Phan LAI vao chi phi trong nam 31/12/2017
(11.277.624)
(11.277.624)
247.707.634
247.707.634
31/12/2017
97.658.301
88.003.300
9. 655. 001
97.658.301
31/12/2016
10.535.001
880.000
9.655.001
10.535.001
M5u B 09-DN
Tong ceng
1.391.075.702
CONG TY CO PHAN TONG HQ? VAN CANH Thon Thinh Van 2, Thj tun Van Canh, Fluyen Van Canh, Tinh Binh Dinh
M3u B 09-DN
10. Thue va cac khoan phai nep Nha ntro,c
31/12/2017 31/12/2016
Thue GTGT hang ban nei dja 37.201.984 44.234.619
Thue thu nhap doanh nghiep 8.829.081
Thue dAt, tien thus dal 318.330 161.551
Ceng 37.520.314 53.225.251
Tinh hinh tht,rc hien nghia vu Thue va cac khoan npp Ngan sach Nha ntraec cua COng ty trong rmm nhtr sau :
31/12/2016 SO phai nep SO d'a nep 31/12/2017
Thue GTGT hang ban nOi dja 44.234.619 142.938.917 149.971.552 37.201.984 Thue thu nItt,"tp doanh nghiep 8.829.081 12.984.754 34.943.534 (13.129.699) Thue thu nhep Ca nhan
Thud dAt, tier' (hue at 161.551 3.976.926 3.820.147 318.330
Cac loci thus khac 2.000.000 2.000.000
COg (*) 53.225.251 161.900.597 190.735.233 24.390.615
(*) Trong dO: Se Op thira (xem they& mini, IV.5) 13.129.699
SO con phai nep 53.225.251 37.520.314
Thu4 a trj gia tang
Cong t nep thus gia tri gia tang theo phiro'ng phap khAu triy vii thus suit dOi vot diOn, dich vy lap del 10% va nu*c %.
Thue thu :hip doanh ngtqp
Xem thuyet minh IV.15 va thuyet mirth VI.7
Thue nha cid(
Tien thus d6l dtrac nep theo thong cua ca quan thuS.
Cac lopi thu4 khac
CON ty ke khai vet Op thus theo quy (VOL
Viec xac dinh nghia vy thus cac lo?i phai nep cua COng ty can al' vac cac quy dinh hiSn hanh ve thue. SO thuO phai nep thee quyet loan that cua Cong ty chju sty kiem tra cua Ca quan -Thue, do de SO thutft trinh bay tren Bao cao tai chinh nay có the bi thay del Oleo quyet dinh cub cOng cua Ca quan Thue.
11. Phai tra ngan h rn khac
31/12/2017 31/12/2016
Phai tra cac don vl va cá Winn khac 24.174.301 778.320.564
Co tut can phai tra 5.193.502 16.446.500 UE3ND HuAin Van Canh (khoan tarn img tnya hang phyc vy chutyng trinh binh on gia) 1.586.655 750.000.000
Cac khoan phai tra ng6n hcVr khac 17.394.144 11.874.064
cOng 24.174.301 778.320.564
0 yi
BAO CAO TAI CHINN Cho nam tai chinh ket th0c ngay 31/12/2017
Thuyet minh bao cao tai chinh (tiOp theo)
20 Thuyof minh nny In Intjl I) Minn liQp Ihunh va phai tlinx d9c ding Bno cao jáì chinh
CONG TY CO PHAN TONG HQ'P VAN CANH Than Thjnh Van 2, Thi tran Van Canh.1-luyOn Van Canh, Tinh Binh Dinh
BAO CAO TAI CHINH Cho nam tai chinh ket thac ngay 31/12/2017
Thuyet minh bao cao tai chinh (tiep theo)
M5u B 09-DN
12. Quji khen thvang, pink 191
Tang do trich lap 31/12/2016 tip loi nhuan Chi quk trong 'lam 31/12/2017
Quk khen thudeng 4.346.139 7.231.275 (3.200.000) 8.377.414
QuY phiic lo/i 4.346.139 7.231.275 (500.000) 11.077.414
Quy thir&ng Ban quail ly, dieu hanh 2.173.069 3.615.637 5.788.706
C6ng 10.865.347 18.078.187 (3.700.000) 25.243.534
13. Vay va no, thue tai chinh
a. Vay va ng• thus tai chinh nga'n
31/12/2017 Mit sink trong nam 31/12/2016
S6 có kha SO có kha
Gia tr" Wang tra na Tang Giam Gia try' Wang tra ncy
Vay dai han den han tra (xem thuyet minh s6 V13b) 143.150.825 143.150.825 143.150.825 145.717.961 145717.961 145.717.961
“)ng 143.1G0.825 143.150.825 143.150.875 145.717.961 145.717.961 145.717.961
Chi tiet se) phat sinh ye cac khoan vay va no. (hue tai chinh trong nam nhir sau:
31/12/2016 Ira no. Irony
warn chuyen Kchuyentir
vaylna dal han 31/12/2017
(*) Vay Ngan h.) ng The Giai ("WB") 145.717.961 (145.717.961) 143.150.825 143.150.825
COng •
b. Vay va no' thud tai chinh dal hpn
145.717.961 (145.717.961) 143.150.825 143.150.825
31/12/2017 Phat sinh trong nam 31/12/2016 SO co kha SO co kha
Gia trj Ming Ira no, Tang Giarn Gia tri nang tra na
Vay dai ngan hang 1.830.333.599 1.830.333.599 (145.717.961) 1.976.051.560 1.976.051.560
Vay Ny'an hang Th6 gain ("WB") 1.830.333.599 1.830.333.599 (145.717.961) 1.976.051 560 1.976.051.560
C6rig 1.830.333.599 1.830.333.599 (145.717.961) 1.976.051.560 1.976.051.560
(*) Nguen von vay caa Ngan hang The gioi ("WB") de thvc hien di,r an nang lung nOng than II tb. Ding ty TNHH Tang hop Van Canh khi chinh thirc chuyen thanh Cong ty CO phan TOng hop Van Canh. Cu the cac dieu khoan no vay nhu. sau:
- Do an nang loong nOng than II duvc tai try' t0. nguen von vay cua WB, cla hoan thanh ban giao sir dung tar nam 2007, cac da. an nay phai trich khau hao Ira vOn vay cho WB trong 20 nam, trong do co 05 nam On han khong tinh tai.
- Di an nang lu.ong nOng thOn II ma r6ng (Dy. On RE II mar rang) duvc tai try' tip nguen van vay caa WB, theo ding van sO 05/QLDA ngay 19/09/2016 dm UBND Tinh Binh Dinh - Ban QLDA RE II va tang van sO 3506/STC-QLNS ngay 10/10/2016 cUa Sir Tai Chinh Tinh Binh Dinh v6 viOc [loan tra von vay city dkr an; Dkr an nay phal trich khau hao tra vOn vay cho WB trong 20 nam, trong do co 05 Warn On hpn khong tinh 151 .
- Nam 2013, Cong ty bat dau tra no gOc va phi au tien, vai I5i salt 1%/nam dai voai do On nang iwong nang them II (RE II) va nam 2016 bat dau tra no goc, phi du tien del vol do On nang lu.ong nang than II mei r6ng (RE II ma r6ng) theo COng van so 3506/STC-QLNS ngay 10/10/2016 caa SO. Tai Chinh Tinh Binh Dinh ye vi0c mb tai khoan trich n6p khau hao hoan tra vOn vay cho WB tai Chi nhanh Kho bpc Nha mrarc va thong bao sO tai khoan ye SeY tai chinh.
21 Thuy6f math nay la mat ba phan Mann vo phai Jinx do c ding Ban cao Jai (Minh
CONG TY C6 PHAN TONG HQ'P VAN CANH Than Thin!) Van 2, Thi Iran Van Canh, Huyen Van Canh, Tinh Binh Dinh
BAO CAO TAI CHINH Cho nam tai chinh ket th0c ngay 31/12/2017
Thuyet minh Liao coo tai chinh theo)
M5u B 09-DN
Chi ti6t s6 phat sinh ve3 cac khoan vay va no' time tai chinh dat hpn nhu• sau:
Da tra trong K6t chuyen sang vay va
31/12/2016 Vay trong nam nam no, ngan hen 31/12/2017 Vay dal han ngan hang (WB) 1.830.333.599 (143.150 825) 1.687.182.774
COng 1.830.333.599 (143.150.825) 1.687.182.774
14. \kin ctn.' ser him
a. Bang dOi chidu bin dp.ng cua win chti so. haw
Von (Mu tu' Lqi nhuan ctia Qu9 (Tau lir sau thug chin
chu so hCru phat hien phiin phoi TOng cgng
Tai 01/01/2016 1.541.000.000 49.846.396 1.590.846.396
Lai nhuan nary) 2016 84.107.388 84.107.388
Trich lap cac qu9 tit Iai nhuOn 13.038.416 (23.903.763) (10.865.347)
Chia c6 tire (19.557.623) (19.557.623)
Tia 31/12/2016 1.541.000.000 13.038.416 90.492.398 1.644.530.814
Tai 01/01/2017 1.541.000.000 13.038.416 90.492.398 1.644.530.814
Lai nhuan nam 2017 81.582.783 81.582.783
Inch lap cac qu9 nhu4.1n(') 21.693.824 (39.772.011) (18.078.187)
Chia ce) tt:rc (') (32 540.737) (32.540.737)
TaI 31/12/217 1.541.000.000 34.732.240 99.762.433 1.675.494.673
(') Trial qu9 tir loi nhuan va c5 Luc thrgc 31 (hang 03 nam 2017 va Nghi quyet D?i (hang 03 nam 2017.
chia theo Bien ban Dai h5i dOng co (long thtfong nien nam 2016 ngay
Fuji dOng co (long thtserng nien narn 2017 sO 01/NQ-DHDCD ngay 31
b. Chi tit von gop cua chit so• hfru
Tai 31/12/2017 Tai 31/12/2016
SO tin Tjf (%) SO tien Tj/ Ig (%)
VOn gap ctia Nha nirac 1.295.000.000 84,04% 1.295.000.000 84,04%
Von g6p cac co dOng khac 246.000.000 15,96% 246.000.000 15,96%
c.
CO:1g 1.541.000.000 100,00% 1.541.000.000 100,00%
CO phieu
31/12/2017 31/12/2016
SO luvng co phieu clang ky ph it hanh 154.100 154.100
SO luvng co phieu da ban ra ccng chOng 154.100 154.100
- C6 phiOu ph6 thOng 154.100 154.100
- C6 phieu tru dal
SO Nang co phieu &roc mun Ipi
SO Itiong co phieu dang Iuu hanh 154.100 154.100
- Co phi& pho thong 154.100 154.100
- Co phi& u-u dai
Manh gia co phieu dang Itru hanh: 10.000 dOng/cO phieu.
22 711001 mint) thiy mcif b0 plOn hpp IhAnh v,i phai chrot doc cling Boo elm 16i chinh
CONG TY CO PHAN TONG HOP VAN CANH Thon Thjnh Van 2, Thi trap Van Canh, Huyen Van Canh, Tin!' Binh Dinh
Mau B 09-DN
VI. THONG TIN BO SUNG CHO CAC KHOAN Ml1C TRINH BAY TRONG BAO CAO KET QUA KINH DOANH
1. Doanh thu ban hang va cung cap djch vy
Nam 2017 Nam 2016
Doanh thu cung cap dien, nu.erc 10.851.787.854 10.704.249.541
Doanh thu rap dat dien nu•erc 183.729.396 868.889.709
Ccing 11.035.517.250 11.573.139.250
2. Gia win hang ban
Nam 2017 Nam 2016
Gia von cung cap dien, wen 9.461.401.727 9.238.710.344
Gia von Op Ot diOn nu'in 87.224.464 764.385.215
COng 9.548.626.191 10.003.095.559
3. Doanh thu boat Ong tai chinh
Nam 2017 Nam 2016
Lai tin gCri khOng 1(9. hen 1.467.300 5.031.700
Ci;mg 1.467.300 5.031.700
4. Chi phi tai chinh
Nam 2017 Nam 2016
Chi phi I' vay 12.434.426 17.672.185
C'1:;.ng 12.434.426 17.672.185
5. Chi phi quart doanh nghi0
Nam 2017 Nam 2016
Chi phi cho nhan vien 1.080.298.649 1.160.377.022
Chi phi vat lieu quan 19, (JO dimly van phOng 52.445.794 73.040.464
Chi phi khAu hao TSCD 20.281.932 • 20.281.932
Thu& phi va 10 phi 10.079.793 9.259.721
Chi phi djch vy mua ngoai 23.487.696 15.440.298
Chi phi bhng tie!' khac 194.437.279 188.269.571
Ci)ng 1.381.031.143 1.466.669.008
6. Chi phi khac
Nam 2017 Nam 2016
Lai cham tujp, phat vi pham 325.253 343.263
Ci;mg 325.253 343.263
Thuy4( minh nay is mOt phan hop thanh va phai duvc doc cimg Sao cao t3 chinh 23
1
BAO CAO TAI CHINH Cho nail) tai chinh ket thOc ngay 31/12/2017
Thuyet minh bao cao tai chinh (tiep theo)
.
.
I
•
CONG TY CO PHAN TONG HQ? VAN CANH
BAO CAO TAI CHINH Than Thinh Van 2, Thi Iran Van Canh, Huyen Van Canh, Tinh Binh Dinh Cho nam tai chinh kat th0c ngay 31/12/2017
Thuyet minh bao cao tai chinh (tiep theo)
Mdu B 09-DN
7. Chi phi thus thu nhap doanh nghiSp hiSn hanh
Theo giey chi.:rng nhan dhu to se) 15/GCN-UB do UBND tinh Binh Dinh cep ngdy 04/02/2005, C6ng ty huVng cyu dai nOp thud thu nhap doanh nghiep cho cac kho6n thu nhap tinh thud vOi thud suet 10% trong theyi hpn 15 nam ke tir khi bat dau hopt d6ng. 06ng thol, duvc mien thus thu nhap doanh nghiep 04 nam ke tir khi co thu nhap chiu thud va Om 50% se thud thu nhap doanh nghidp cho 08 nam tiep theo. Nam 2016 la nam cuOi cung Cling ty duvc hu,6:ng c.ru dai Om 50% so thus thu nhap doanh nghiep. Nam 2017, Cong ty ap dung mirc thud suet thud thu nhap doanh nghiep la 10%.
Chi phi thus thu nhap doanh nghidp trong nam duvc u'cxc tinh nhu' sau:
Nam 2017 Nam 2016
Lqi nhuan Ice toan trtrac thus 94.567.537 90.390.935 Cac khoan dieu chinh tang, Om Iqi nhuan kd loan de xac dinh Iqi nhuan chiu thud thu nhap doanh nghidp:
Cac khoan dieu chinh tang l.280.000 35.280.000
Chi phi kh6ng hgp ly, hop ld 3: i.280.000 35.280.000
Cac khoan dieu chinh giam
TOng thu nhap chin thus thu nhap c oanh nghiep 129.847.537 125.670.935
Thus TNDN 10' hoat dOng SXKD tinh t mo thus suet (10%) 12.984.754 12.567.094
U'u dal Om 50% thud TNDN (6.283.547)
phi thus thu nhap doanh nghier hien hanh 12.984.754 6.283.547
klkl:atc6f. ban Iran co phieu
Nam 2017 Nam 2016 ts+
17.7\1. ecri:nh4n kd toan sau thud thu nhap doanh nghidp 81.582.783 84.107.388
44P :Cac•Ittioan (lieu chinh tang, Om lei n man kd Loan de xac dinh Iqi phan b6 cho ce Tong so' hCru co phieu phe thong (18.078.187) (10.865.347)
Trich quji khen thtn3ng, pinic tai (18.078.187) (10.865.347)
Lai nhuan phan b6 cho co (Jong so: Kru CO phieu phe thong 63.504.596 73.242.041
CO phieu phe thong clang Icru hanh binh quan trong Dam 154.100 154.100 .=!
Lai co* ban tren co phieu 412 475
CO phieu phe thong clang lull hanh binh quail trong nam du:qc tinh nhu. sau:
Nam 2017 Nam 2016
CO phidu ph6 thong clang Icyu hanh dau nam 154.100 154.100
Anh hu.6:ng cua co phidu pho thong mua !pi
Anh hu'Ong ctia co phieu ph6 thOng Oat hanh
CO phieu ph6 thong clang lull hanh binh quith trong nam 154.100 154.100
May& mink nay in mOt INS phan hop than!: va phai dupe dQC cang f3tio cao lei chin!) 24
CONG TY CO PHAN TONG HOP VAN CANH Thin Thinh Van 2, Thi trap Van Canh, Huyen Van Can!), Tinit Binh Dinh
M5u B 09-DN
VII. NHaNG THONG TIN KHAC
1. SO lieu so sanh
Nam 2015 va 2016, COng ty con trong theyi gian du.o.c hir&ng Lru dai thug TNDN giam 50% thue phai n5p. Do (16, Cong ty da ap dyng hOi to cho viec sira china sai sot nay vi Ban Gam d6c Cong ty danh gia rang, min d0 anti Inarng cua viec phai ap dyng h6i tOi den bao cao tai chinh cho nam tai chinh ket thitc ngay 31/12/2017 la trong yeu. Anti hisong cua viec trinh bay lai va dieu chinh hOi to chi phi thue TNDN nay den so lieu so sanh nhu. sau:
Ma so SO lieu trulooc
dieu chinh Cac dieu chinh SO lieu sau dieu chinh
Bang can dOi ke toan
Ncy ngki han
Thue va cac khoan phai n0p Nha ntrac
Von chd so. hay
Lai nhuan sau thug china phan phei
313 71.404.901 (18.179.650) 53.225.251
421 72.312.748 18.179.650 90.492.398
2. Giao dich vai cac bon lien quan
Cac ben lien quan cua COng ty bao Om:
ken lien quan
MOi quan he
tu' Phat Men tinh Binh Dinh
Dal dien phAn von gop cua Nha nm:rc
d6ng quan tri, Ban giarn dec va Ban kiem soat Thanh vien quart ly ch0 chet
Cac.giao dich trong yeu giCra Cong ty vdei cac ben lien quan trong nam nhu sau:
E3-én lien quan Mei quan he Nei dung nqhiep vu Gia tri
Qu9 Dhu Phat hien tinh Dai dien phAn yen gop Binh Dinh ctla Nha wet Chi tra c6 lac 43.793.735
Thu nhip cua cac thanh vier, quan ly chti chOt nhu' sau:
Nam 2017 Nam 2016
Tien lirong 232.992.000 232.992.000
ThO lao thanh vial) H5i dOng quart tri va ban kiem soat 48.960.000 48.960 000
Ceng 281.952.000 281.952.000
3. Myc dich va chinh sach quail ly rui ro fai chinh
Cting cy tai chinh chO you cua Cong ty bao g6m tien mat, cac khoan vay ngan hang. Myc dich chinh cua nhang cOng cy tai chinh nay la Wham huy dOng nguOn tai chinh phyc vy hoat 65ng kinh doanh cua COng ty. Cong ty con co nhieu tai san tai chinh khac nhir cac khoan phai thu thuong mai, tien va Lien ngOn han phat sinh try.c tiep tip cac hot dOng kinh doanh.
Rui ro trong yeu phat sinh cac cOng cy tai chinh cua COng ty la rOi ro thi truteng, rOi ro tin dung va rui ro ye tinh thanh khoan.
Nghiep vy quail ly rui ro la nghi5p vu khong the thieu cho town b0 hopt dong kinh doanh cua Cong ty. COng ty da xay dyng he ttiOng kiem soat nh5m bao dam scr can bang O. mire hop ly giCra chi phi rOi ro phat sinh va chi phi (wan ly rOi ro. HOi d6ng quan tri va Ban Giarn doc C6ng ty lien tyc theo dal quy trinh (pan IY rOi ro cua COng ty de bao dam sty can bang er nit.sc hop ly giCra chi phi rui ro va kiem soat rui ro.
110i dOng quan tri va Ban Giam dec COng ty xem xet va thong nhat op dung nhang chinh sach quan ly cho nhO.ng rui ro neu Van nhu' sau:
BAO CAO TAI CHINH Cho nam tai chinh ket thitc ngay 31/12/2017
Thuyet minh bao cao tai chinh (tiep theo)
Thi;y61 mint) tiny hi nujt by phOn hyp thank plini dupe cipc a:1)g Bao cao tai chinh 25
GONG TY CO PHAN TONG HQ? VAN CANH Thon Thinh Van 2, Thi tran Van Canh, Huyen Van Canh, Tint, Binh Dinh
Miu B 09-DN
Rui ro thj truttng
Rei ro thi truerng la rui ro ma gia trj hop Ijr hoc cac luting tier, twang lai cOa m6t cong cy tai chinh se bien Ong theo nhang thay d6i cua gia thj trutyng. Gia thj truing bao gem cac loci rui ro: rui ro tai sat, rui ro tien (rui ro ngopi h6i), ro hang heta va rei ro ye gia khac, ching hen nhu' ro ye gia co phan. Cac cong cy tai chinh bj anh hutmg 1361 rui ro thj truteng bao gem cac khoan vay va nq va tien girl.
Rei ro lai suit
ROi ro lai suit la rui ro ma gia trj hop 19 hoc cac luting tien trong tirang lai cua met cong cy tai chinh se bien deng theo nhang thay del cua lai suet thj truing. Rai ro thj truing do thay dei lai suet dm COng ty chi yeu lien quan den cac khoan tier) gCri ngAn hen va cac khoan vay va no yen 15i suet tha n6i.
Cong ty quan 19 rui ro bang cach theo del chit the tinh hinh thj trung co lien quan, phin tich tinh hinh canh tranh tren thi truteng, tren ca se do, C6ng ty du, tinh va dieu chinh met d6n by tai chinh cOng n.hir chien luvc tai chinh theo tinh hinh hien tai de co ducic mac lai suit co cho mix dich cua COng ty va van Warn trong giai hen quan 19 rui ro cua minh.
Rei ro ngopi h61
Rui ro ngoai h61 la rid ro ma trj hop 19 hoc cac luting tier' trong tuang lai cua mgt cong cy tai chinh se bib deng theo nhang thay d6i cOa tai gia hoi doai.
COng ty chju rui ro do sy' thay de)i cua tc, gia h6i doai lien quan Vac tier) den cac hoat Ong kinh doanh cua COng ty (khi doanh thu va chi phi duQc thyc hien biing don vj tien to khac vii deng tien hach toan cua C6ng ty) va cac khoan vay cua Cong ty co g6c r.gopi le.
Cong ty chira sir dung cac canc, cy phai sinh r1e phong rigira cac rui ro ye ngoai h6i. 6i';
ng ty chju rui ro lien quan &Al viec ban san pharn, mua ban thiet bj, nguyen vat lieu, hang hoa va djch vu co laric ngoai COng ty quan 19 ,-6i ro ngopi 116i bang cac xem xet tinh hinh thi truing hien hinh va kien khi qe9g ty khi rnua ban san phAm, thiet bj, nguyen vet lieu va djch vy co g6c ngopi to trong tutmg lai.
4 ro ve gia hang hoa
„,/ ''Gong ty co rui ro ve gia hang 116a va dich vu do thyt hien viec mua hang hoa va dich vu phuc vy cho hoat Ong ua Cong ty. COng ty quan ljt rui ro ve gia hang hoa thong qua viec theo dei chat the thing tin va tinh hinh c6
lien quan ve thj truing nhArn ;•uan 19 thefi di6m, &wig thai to chac dAu thiu cho cac hop deng mua hang co gia trj On voi cac nha thau, nha c. ny carp tren ca SO don gia c6 djnh hoc gia trip goi CO djnh.
ROI ro tin dung
RCA ro tin dung 15 la rui ro me. met ben (ham gia trong met cOng cy tai chinh hoc hop deng khach hang khOng thkrc hien duvc nghia cua minh, din den ten thit ye mil tai chinh. COng ty c6 rid ro tin dung tir cac hoat deng kinh doanh cua minh (chi] yeu dei vii c5c khoan phai thu khach hang) va lir hopt deng tai chinh cua minh, bao gem tien giri ngin hang ngAn va dai hpn.
Phai thu khach hang
Viec qurl 1y rui ro tin dung khach hang cua Cong ty dim troll cac chinh sach ban hang, the tyc va quy trinh kiern soat cua COng ty c6 lien quan den viec quan ly riii ro tin dyng khach hang.
Cong ty thubmg xuyen theo dei cac khoan phai thu cira khach hang Grua ritrcrc thu va tim cach duy tri chat the doi vii cac khoan phai thu 1.6n Ong. 061 vOi cac khach hang 16n, Cong ty (km hien viec xem xet sty suy giam chat luting tin dung cua trong khach hang tai ngay 14rp bao cao. Tien ca ser nay va viec cac khoin phai thu khach hang cua COng ty co lion quan den nhieu del luting khach hang khac nhau, 101 ro tin dung khOng tip trung ding ke vao met khach hang nhit
Ti6n gin ngan hang
Cong ty duy tri tier, giri ngen hang tai cac ngin hang 16n tai Viet Nam. Rei ro tin dung nen gui ngan hang duQc quan 19 boei be ph5n ngan quy cua Cong ty theo chinh sach cua Cong ty. COng ty nhin thiy met tip trung de rui ro tin dung dui lien g6i ngan hang la thip.
BAO CAO TAI CHINN Cho nam tai chinh kit th0c ngay 31/12/2017
Thuyet minh bao cao tai chinh (tiep theo)
Thuy(it mirth nay /à nujf h phiin hQp (hinh va ph& chivy doc cling Boo cao tai chinh 26
CLING TY CO PHAN TONG HOP VAN CANEI
BAO CAO TAI CHINH Then Thinh Van 2, Thi trAn Van Canh. Huyen Van Canh, Tinh Binh Dinh
Cho nam tai chinh ket thOc ngay 31/12/2017
Thuyet minh bao cao tai chinh (tiep theo)
M5u B 09-DN
Rui ro thanh khoan
ROi ro thanh khoan la rui ro COng ty gap khi khan khi thvc hiOn cac nghia vu tai chinh do thieu von. Rai ro thanh khoan cua Cong ty chO you phat sinh 16. viac cac tai san tai chinh va no phai tri tai chinh c6 th6i diem ciao han loch nhau.
Cong ty quail ly rui ro thanh khoan thong qua viac duy tri mat luvng tier) va cac khoan vay ngan hang a mOc ma
COng ty cho la du de dap trng nhu cau cho cac hoat clang cua Cong ty va de giam thieu anh twang cua nhO'ng Wen clang ye lung tien.
Bang du.O.i day tong hop theri han thank toan cua cac khoan no tai chinh cua Cong ty doa tren cac khoan thanh Loan do kien theo hop clang tren
Tai ngay 31/12/2016
ca sa china chiet khau:
Duo.' 1 nam Tir 1 nam
den 5 nam Tren 5 nam Tang cang
Cac khoan vay va no 145.717.961 715.754.125 1.114.579.474 1.976.051.560
Phai tra ngu.oi ban 10.535.001 10.535.001
Cac khoan phai tra khac 778.320.564 778.320.564
Ct;ing 934.573.526 715.754.125 1.114.579.474 2.764.907.125
Tai ngay 31/12/2017
Cac khoan vay va no 143.150.825 715.754.125 971.428.649 1.830.333.599
-... .... -, Phai tra ngt.r6i ban 97.658.301 97.658.301
Cr"
Cac khoan phai tra khac 24.174.301 24.174.301 ".... -'•'. ■. \ . Cong 264.983.427 715.754.125 971.428.649 1.952.166.201
thanh Loan cho • i cac khoan no den hail Ur (Jong tien &roc to ra (Cr hoot clang kinh doanh, tien thu hoi cac tai san tai chinh khi
dao han va tit cac ngtiOn von huy ding khac.
Tai san tai chinh va nq phii tra tai chinh
Bang dtrai day trinh bay gia tri ghi so va gia tri hop ly cua cac cong cal tai chinh trong Bao cao tai chinh cua C6ng ty:
Tai san tai chinh
Gia tri ghi s6 Gia tri hap ly
31/12/2017 31/12/2016 31/12/2017 31/12/2016
Tien va cac khoan Wang dtrang nen 463.981.008 1.221.318.952 463.981.008 1.221.318.952
Phai thu khach hang 544.195.163 390.609.746 544.195.163 390.609.746
Phai thu khac 37.304.000 89.483.318 37.304.000 89.483.318
CO'ng 1.045.480.171 1.701.412.016 1.045.480.171 1.701.412.016
Nq phai tra tai chinh
Gia tri ghi s6 Gill tri hqp ly
31/12/2017 31/12/2016 31/12/2017 31/12/2016
Cac khoan vay va Kr 1.830.333.599 1.976.051.560 1.830.333.599 1.976.051.560
Phil tra ngireli ban 97.658.301 10.535.001 97.658.301 10.535.001
Cac khoan phai Ira khac 24.174.301 778.320.564 24.174.301 778.320.564
COng 1.952.166.201 2.764.907.125 1.952.166.201 2.764.907.125
il t COng ty cho m&c da tap trung rai ro (lei VeYi vi ' tra no la khOng COng ty co di kha rang c, l&n. rAng : 4 :::
Thuytit minh nay la mOt b5 phan h9p fhinh yit phai duvr avc cling Bao cac chin') 71
CONG TY CO PHAN TONG HQ? VAN CANH Than Thinh Van 2, Thi tr6n Win Canh, Huy* n Van Canh, Tinh Binh Dinh
BAO CAO TAI CHINH Cho nam tai chiral ket thtic ngay 31/12/2017
Thuyet minh bao cao tai chinh (tiep theo)
•
M5u B 09-ON
Gia trj hap IY cua cac tai sari tai chinh va no phai tra tai chinh cluvc phan anh theo gia trj ma Ong cy tai chinh có the dtro'c chuyen del trong 'net giao djch hien tai giira cac ben tham gia ngoai KJ. tru&ng hop b5t buec phai ban hoac thanh Iy,
Cling ty sir dyng phuvng phap va gia djnh sau day de u,ac tinh gia trj hop ly cho myc dich thuyet minh tren Bao cao tai chinh.
Gia trj hcrp ly cita lien gui ngAn han, cac kho5n phai thu khach hang, cac khoAn phai tra ngutei ban va cac khoan no pii6i tra ng6n han ktiac twang duceng vai gia tri ghi so cua cac khoan MIX nay do nhirng cony cy nay co ky hpn ngan han.
Cac khoan vay ngan hang va cac choan no ph5i tra tai chinh khac ma gia trj hop ly khong the xac dinh duvc met cach chat than do khding co thj tru.erng CO tinh thanh khoan cao cho cac khoan vay ngan hang va cac khoan no ph5i tra tai chinh khac nay duvc trinh bay bang gia trj gh; s6.
5. Sy, kiln phat sinh sau ngay ket th0c n im tai chinh
Hcji dOng quan trj va Ban Giam dec khan idinh khOng co sty kiln quan tronl nao phat sinh sau ngay 31 thang 12 nam 2017 cho den thOi diem 15p bao cac nay ma china duvc xem xet (lieu chinh s6 lieu hoac tong b6 trong bao cao tai chinh.
---%:- Binh Dinh, ngay 24 Mang 04 nam 2018
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