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CTYCPLUONGTHUCTHUCpHAMVL~~. .Dia chi: 38 dirong 2 thang 9 phirong 1 thanh ph6 Vinh Long
MST: 1500170900
BAo cAo TAl CHiNH HOP NHAT•Quy 3 Dam 2015
Bang din d6i k8toan 1-2
Cong ty c6 phAn L1lO'IlgTh\l'c Th\l'c Phim Vinh LongS6 38 duong 2/9, Phuong 1, TPVL, tinh VTnhLong
Bao caotai chinh hQ'pnhitCho ky k~ toan k~t tlnic ngay30106/2015
MVCLVC
NQIDUNG Trang
Bao cao k8t qua boat dQng kinh doanh 3
Bao cao hru chuyen ti~nt~ 4
Thuyet Minh Bao cao tai chinh 5-35
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I
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Cong ty c&phfln Luong Thuc Thuc Phftm Vinh Long Baocao tai chinh hQ'Pnh~ts6 38 dirong 2/9, phuong 1, TP VTnhLong, tinh Vinh Long cho ky kS toan kSt thuc ngay 30/9/2015B' A d,(' k,( t m h h,( (',( h )ang can 01 e oan Vp n at hep t e~
Thuy~tMasB Chi tieu minh s" ,('kY SB dAu namo CUO!
NGUONVON300 C . NV phai tra 255.839.823.799 277.496.433.965310 I. NV ng~n han 254.564.684.056 235.538.378.514311 1. Phai tra cho nguoi ban 18 295.000 10.282.458312 2. Nguoi mua tra ti~n truce 19 200.160 681.637.500313 3. ThuS va cac khoan phai nop Nha mroc 20 3.990.504.328 43.587.246341 4. Phai tra nguoi lao dong 21 4.375.477.791 2.892.972.885315 5. Chi phi phai tra 22 6.011.866.239 281.788.121319 9. Cac khoan phai tra, phai n(lp ngan han khac 23 463.645.290 417.516.000
320 10. Yay va no time tai chfnh ngan han 17,1 239.673.163.244 231.161.062.300
322 12. Quy khen thuong va phuc loi 24 49.532.004 49.532.004
330 II. NV dai han 1.275.139.743 41.958.055.451337 7. Phai tra dai han khac 25 1.275.139.743 1.713.618.451
338 8. Yay va no thue tai chinh daihan 17.2 40.244.437.000 )
D. Ngu&n vBn chu sO-hiru,
400 (10.455.489.641) 75.540.654.236 .,
410 I.Ngu&n vBn chu sO-hu'u 26 (10.455.489.641) 75.540.654.236'~
~411 1. V6n d<1utu clla cM sO-huu 119.599.820.000 119.599.820.000
1418 8. Quy d<1utu phat tri@n 37.281.400.080 37.281.400.080
421 11. LQ'inhu~n sau thuS chua philn ph6i (167.336.709.721) (81.340.565.844) \1
- LNST chua philn ph6i luy kS dSn cu6i ky twac (81.280.815.136) (17.440.019.326)~
421a (I.~
421b - LNST chua philn ph6i ky nay (86.055.894.585) (63.900.546.518)
439 C. LQ'iich cua c&dong thi~u sa440 TONG CONG NGUON VON 245.384.334.158 353.037.088.201
/j1y/y . .s'~/./""'..:::t.ONG - '_/;;/./~ -:./"
Tan Thanh Hung
T6ng Giam d6cPh~m Tht CAmNhung
Nguai I~p bi@u
Phan NgQc Binh
KS toan twang
Ngay 20 thang 10 nam 2015
Baa cao nay phciiduQ'cdQccung Blmthuy~tminh baa cao tai chfnhhQ'Pnh~t2
3
C6ng ty c6 phAn Lmrng Thuc Thuc Ph§m VTnhLong Bao caotlIi chlnh hQ1lnhAt
s6 38 dirong2/9, phirong 1, TP Vinh Long, tinh Vinh Long cho Icy ka loanket thuc ngay30/9/2015
Bao cao k@tquahost dQng kinh doanh hQ'pnhilt
BAo cAo KET QuA HO~T DQNG KINH DOANH HQ'P NHATQuy 3 nAm2015
MAChi tieu Thuy@t Quy 3 nAm2015 Lay k@tit dliu nAmd~n cUeliky
sel minh NAmna~ NAmtrtr6'c Niim na~ Niim trtr6'c
01 I.Doanh thu ban hang va cung dp djeh vlJ 27 48.363.115.809 137.590.543.899 177.081.445.659 772.569.897.89003 2. Cac khoan giam trir doanh thu
10 3. Doanh thu thulin v€ ban hang va eung dp djeh vlJ27 48.363.115.809 137.590.543.899 177.081.445.659 772.569.897.89011 4. Gia velnhang ban 28 46.077.770.348 141.932.253.634 168.587.219.880 750.139.574.44720 5. LQi nhuj n gQPv€ ban hang va cung cilp djchVIJ 2.285.345.461 (4.341.709.735) 8.494.225.779 22.430.323.443
21 6. Doanh thu hoat dong tai chlnh 29 369.836.726 10.416.791.391 1.651.706.305 32.527.044.495
22 7. Chi phi tai chinh 30 6.168.173.485 10.978.140.515 19.945.138.778 34.183.861.977
23 Trang do " Chiphi Iiii yay 5.038.949.077 9.014.560.843 17.663.504.315 25.750.946.424
24 8. Chi phi ban hang 31 2.150.847.657 5.570.760.963 10.682.769.323 25.054.282.576
25 9. Chi phiquan Iy doanhnghiep 32 15.911.487.303 7.921.817.545 46.391.247.058 25.227.000.010
30 10. LQinhu~n thuin til' hoat ilQng kinh doanh (21.575.326.258) (18.395.637.367) (66.873.223.075) (29.507.776.625)
31 11.Thu nh~p khac 33 9.784.497.162 4.744.039.462 12.207.608.577 22.292.871.152
32 12.Chi phi khac 34 4.561.307.371 1.587.012.898 33.420.251.255 3.755.277.451
40 13. Lqi nhu~nkhac 5.223.189.791 3.157.026.564 (21.212.642.678) 18.537.593.701
14. Phlin 1iii(11\) trong cong ty lien k~t, (jen doanh Ii45 35 3.254.588.376 3.254.588.376 u50 15. T6ng IQ'inhu~n kt' toan trtro'c thut' (13.097.548.091) (15.238.610.803) (84.831.277.377) (10.970.182.924)
51 16. Chi phi thu~TNDN hien hanh 37.1 1.036.151.892 477.137.524 1.036.151.892 3.237.482.336
52 17.Chi phi thue TNDN hoanI\li 37.2 69.182.850 (3.939.752.628) 96.465.316 (5.664.697.719)
60 18. LQi nhu~n sau thut' thu nh~p doanh nghi~p (14.202.882.833) (11.775.995.699) (85.963.894.585) (8.542.967.541)
61 18.1 L(J'inhu~n sau thud cuac6dong thiiu s662 18.2 L(J'inhu~nsau thud cua Cong ty nl(~ (14.202.882.833) (11.775.995.699) (85.963.894.585) (8.542.967.541)
70 18.LAi CO' ban tren c6 phit'u 38 {1.188~ {985~ {7.188~ {714~
Phan NgQc BinhKe toan truang
Ph\lffiThi Cam NhungNgtrai I~pbieu
Ngay 20 thang 10 n~m 2015
Baa cao nay phai al4'c arc cung Blm Ihuyil minh baa cao lai chinh h(ffJ nhdl
Cong ty c6 phdn Luong Thuc Thuc Phftm Vinh Long
S6 38 duong2/9, phuong 1, TP Vinh Long, tinh Vlnh Long
Bao do hru ehuy~n tien t~ hQ'p nhftt
Bao cao tid chinh h'lP nhftt
eho kY k~ toan k~t thuc ngay30/9/2015
BAo cAo LUU CHUYENTIEN TE: HQP NHATQuy 3 nam 2015
(Theo phuong phap gian ti~p)
08 3.LVi nhu~n til" ho~t dQng kinh doanh truce thay dAi v6n hru dQng
09 - Tang, giam cae khoan phai thu
10 - Tang, giam hang t6n kho11 - Tang, giam cac khoan phai tra (Khong k~ liii vay ph:ii tnt, thu~ 1NDN phai nQP)
12 - Tang, giam chi phi tra tru&c
l3 - Tang, giam chung khoan kinh doanh
14 - Ti~n Hiivay dii tra
15 - Thu~ 1NDN dii nQP
16 - Ti~n thu khactit hO\ltdQng kinh doanh
17 - Ti~n chi khac cho hO\ltdQng kinh doanh
20 Luu chuyill tiill t/tuan tir hO(ltd{JIIgkillh doanh
II.Luu ehuy~n ti~n tir ho~t d{lng dilu tu'
21 1.Ti~n chi d~ mua s&m,xay dvng TSCD va cac tai sOOd:ii h\IDkhac 14,15
22 2. Ti~n thutit thanh I)" nhugng boo TSCD va cac tai sOOdai h\IDkhac
23 3. Ti~n chi cho vay, mua cac cong Ct,lng ella don vi khac
24 4. Ti~n thu h6i cho vay, boo I\{icac cong cvI1g clla don vi khac
25 5. Ti~n chi dfiu tu gop v6nVaG don vi khac 19
26 6. Ti~n thu h6i dfiutu gop v6n vao don vi khac
27 7. Ti~n thu liii cho vay, c6 tuc va IQ'inhu(in duQ'cehia
30 Luu chuyin tiin thuan tir hO(ltd{JIIgaiiu (It
III.Luu ehuy~n tien tir ho:}t dQng hli eh'nh
31 1. Ti~n thutit phat hal1h cB phi~u, nh(in v6n gop CllaChllsahuu
32 2. Ti~n chi tra v6n gop cho cac Chll sa huu, mua h,lie6 phieu CllaDN dii phat hanh
33 3. Ti~n thu tit di vay 17
34 4. Ti~n chi tra nQ'g6c vay 17
35 5. Ti~n chi tra nQ'tIme tai chinh
Mils6
Chi tieu
01
I. Luu ehuy~n ti~n tir ho:}t d{lng kinh doanh
1.LVi nhu~n tmo'c thue
2. Di~u ehinh cho cac khoan
- Khdu hao TSCD
- Cac khoan du phong- Lai, 16chenh lechtY gia h6i doai do danh gia lai cac khoan mucti~n t~
co g6c ngoai t~
- Lai, 16tit hoatdQng dfiutu
- Chi phi liii vay- Cac khoan ddieu chinh khac
02
03
04
05
06
07
36 6. C6 ruc, Igi nhu(in dii tra cho cM sel"huu
40 Lltu chuyin tiill thllall tir hO(ltd{JIIg((Ii chi"h
50 Luu ehuy@n ti~n thulin trong ky
60 Ti~n va tuO'ng duo'ng ti~n dliu ky
61 Anh huang clla thay dBitY gia h6i doai guy dBi ngo\li tl\\
70 Ti~n va tuO'ng duO'ng ti~n cuAi ky
~Ph\ln1Thi C~m NhungNguai l(ip bi~u
Ngay 20 thang 10 niim 2015
PhanNgQcBinhKe toOOtruang
Thuyetminh
Lfiy ke tir ddu nam den eu6i quy nay
Nam nay Nam truue
(84.831.277.377) (10.970.182.924)
8.911.070.11 0 12.001.958.788
30.196.853.773 (3.152.118.408)
1.106.912.304 (1.238.121.200)
20.860.486.757 (27.468.649.626)
17.663.504.315 25.750.946.424
(6.092.450.117) (5.076.166.946)
87.323.310.792 33.420.520.433
(26.437.996.969) 124.741.058,147
7.480.163.845 (18.733.703.680)
1.416.391.774 1.451.791':.602
(11.933.426.197))1
(26.046.860.544)
(577.l32.689) (3.237.482.336) ,1
7
690.000 690.000 -I92.000.000 (98.950.000) 1~
51.271.550.439 106.420.901.676 L(
(1.951.382.000)
(21.212.642.678) 19.423.534.540-
(5.610.000.000) (332.780.000.000)
4.760.000.000 160.730.000.000
182.518.831
741.188.125 15.846.331.921
(21.138.935.722) (138.731.515.539)
14,15
5,9
30
201.816.968.482 1.090.160.823.665
(233.549.304.538) (1.302.453.052.765)
26.2 (9.520.769.600)
(221.812.998.700)
(254.123.612.563)
266.066.039.033
(442.108)
(31.732.336.056)
(1.599.721.340)
11.941.984.362
Baa cao nay phai du(J'cdoc cimg Thuyit minh b60 cao tili chinh h(!p nheft 4
Thuyit minh niiy Iii m(jt b(j phgn h(Jp thiinh vii phdi au(J'c a(Jccimg v6'i Bao cao tiii chinh h(J'pnhdt 5
Cong ty c&phAn LU01lg Th,!c Th,!c Ph§m Vinh LongS6 38 duong 2/9, Phuong 1, TPVL, tinh VTnhLongThuyet minh Ban cao tai ehinh hop ohAt
Bao caotai chinh hQ'PnhAtcho ky kBtoan kBtthuc ngay 31/109/2015
THUYET MINH BAo cAo TAl CHiNH HOP NHATQuy 3 Dam 2015
1. THONG TIN CONG TY
Cong ty C6 ph&n Luong thuc Thuc phAm Vinh Long ("Congty") la cong ty c6 ph&n diroc thanh l~pthea Luat Doanh nghiep cua Vi~t Nam thea GiAy Chung nhan DangIcy Kinh doanh s6 1500170900do Sa K~ hoach va DAu,to' Tinh Vinh Long cAp ngay 29 thang 12 nam 2006, va cac GiAy clurng nhanDang ky Kinh doanh dieu chinh.
Cong ty dil duoc niem y~t tai Sa Giao dich Chung khoan Thanh ph6 H6 Chi Minh k6ill ngay 21thang 12 nam 2010 theo Quyet dinh s6 260IQD-SGHCM do T6ng Giam d6c Sa Giao dich Chirngkhoan Thanh ph6 H6 Chi Minhky ngay 10 thang 12 nam 2010.
Hoat dong chinh trong ky hien tai cua Cong ty la mua ban hrong thl,fc, thl,fc phAm, nong lam sannguyen li~u; xay xat th6c lua, danh b6ng g~o, san xuAt bot tho, ban buon, ban Ie trong cac cua hangkinh doanh t6ng hgp, ho~t dong kho bili, mua ban thuc an gia suc, gia dm, va thUy san.
C6ng ty c6 tn.l sa chinh dang ky t~i s6 38, Duong 2/9, PhuOng 1, Thanh ph6 Vinh Long, Tinh VinhLong, Vi~t Nam. Cong ty co bay (7) chi nhanha cac tinh Vinh Long, An Giang va Thanh ph6 cAnTho; va mot (1) van phong d~i di~na Thanh ph6 H6 Chi Minh.
Cong ty c6 mot cong ty con la Cong ty trach nhi~m huu h~n IUO'llgth\lc Kien Nong ("KNC"). KNC lacong ty trach nhi~m huu h~n hai thanh vien duQ'c thanh I~p theo Lu~t Doanh nghi~p Clla Vi~t Namtheo GiAy chung nh~n Dang ky Kinh doanh s6 56111000839 do Sa K~ ho~ch va DAuttl tinh KienGiang cApngay 31 thang 5 nam 2012, va cac GiAy chUng nh~ DangIcy Kinh doanh diSu chinh. KNCc6 tr1,lsa dang ky t~i Khu ph6 5, Ap Su Nam, thi trAn Han Ddt, huy~n Han Ddt, tinh Kien Giang. Taingay 31 thang 03 nam 2014, Cong ty n~m giu 60% phAn v6n Chll sa huu cua KNC.
Ho~t dong chinh Clla KNC la mua ban luong thl,fc, th\lc phAm, nong lam san nguyen li~u. KNC dangtrong giai do~n tru6"c ho~t dong.
S6 IUQ'ngnhan vien clla Cong ty t~i ngay 30 thang 09 nam 2054 la l35 (t~i ngay 31 thang 12 nam20141a 175).
2. CO Sa TRiNH BA.Y
2.1 Cltu{;nm¥c va chid9 ki loan ap dl}ng
Cac bao cao tai chinh hQP nhdt clla Cong ty duQ'c trinh bay bfing d6ng Vi~t Nam ("VND") phil hc;rpv6"iCh~ do k~ toan Vi~t Nam va ChuAn m\lc k~ toan Vi~t Nam s6 27 - Bao cao tai chinh va cacChuAn ml,fck~ toan Vi~t Nam ("CMKTVN") khac do Bo Tai chinh ban hanh theo:
.... Quy~t dinh s6 149/2001/QD-BTC ngay 31 thang 12 nam 2001 vS vi~c ban hanh b6n ChuAn m\lcK~ toan Vi~t Nam (Dc;rtI);
.... Quy~t dinh s6 165/2002/QD-BTC ngay 31 thang 12 nam 2002 vS vi~c ban hanh sau ChuAn m\lcK~ toan Vi~t Nam (Dc;rt2);
.... Quy~t dinh s6 234/2003/QD-BTC ngay 30 tMng 12 nam 2003 vS vi~c ban hanh sau ChuAn m\lCK~ toan Vi~t Nam (DQt 3);
.... Quy~t dinh s6 12/2005/QD-BTC ngay 15 thang 2 nam 2005 vS vi~c ban hanh sau ChuAn m\lc K~toan Vi~t Nam (Dot 4); va
.... Quy~t dinh s6 100/2005/QD-BTC ngay 28 thang 12 nam 2005 vS vi~c ban hanh b6n ChuAn m\lcK~ toan Vi~t Nam (Dc;rt5).
C?ng ty c8 phin Luong Thuc Thuc Ph§m Vinh LongSo 38duong2/9,Phuong I, TPVL, tinh Vlnh LongThuy~t minh Bao cao tai chinh hcp nhAt
Bao cao tal chinh hQ'Pnhfttcho ky k~ toan k~t thuc ngay311109/2015
2. COSaTRiNH BAy (ti~p theo)
Theo d6, bang can dbi k8 toan hop nhit, bao cao k8t qua hoat dQng kinh doanh hQ'PnhAt, bao cao hruchuyen tiSn t~ hQ'PnhAt va cac thuyet minh bao cao tai chinh hQ'PnhAt duoc trinh bay kern thea vaviec sir dungcac bao cao nay khong danh cho cac dbitirong khong diroc cung cAp cac thong tin v8cac thu tuc va nguyen t~c va thong 1~kBtoan tai Vi~t Nam va hon ntra khong diroc chu dinh trinh baytinh hinh tai chinh, k6t qua hoat dQng kinh doanh vahru chuyen tiSn t~ thea cac nguyen t~c va thongI~k6 toan oUQ·cchAp nh~n rQng raia cac nuacva Ianh th5 khac ngoai Vi~t Nam.
2.2 ffinlt Iltkc saki loan ap d(lng
Hinh thuc s5 k8 toan oUQ'cap d\lng clla Congty Ia NMt Icy chung.
2.3 Nien t19ki toan
Nien dQ k8 toan cua Congty ap d\lng cho vi~c I~p bao cao tai chinh hQ'PnhAtill ngay 01 thang 01 va
k8t thuc ngay 31 thang 12.
2.4 DO'nvi ti;n Ii ki loan
Cac bao cao tai chinh hgp nhAt duQ'c I~p b&ng don vi tiSn t~ sir d\lng trong k8 toan clla Congty Ia
VND.
2.5 CO'sO' It(lPnlttit
Bao cao tai chinh hQ'pnhAt bao g6m bao cao tai chinh Clla Cong ty va cong ty con cho ky k8 toan k8t
thuc ngay 30 thang 09 nam 2015.
Cong ty con duQ'c hQ'pnhAt toan bQ k~ tu ngay mua, la ngay Cong ty th\lc s\l n~m quy8n ki~m soatcong ty con, va ti6p h,ICougc hQ'pnhAt cho d8n ngay Cong ty th\lc Sl! chAm dUt quySn ki~m soat dbi
vai cong ty con.
Cac bao cao tai chinh Clla Cong ty va cong ty con su d\lng d~ hQ'PnhAt duQ'c I~p cho cung mQt ky k8toan, va ougc ap d\lng cac chinh sach k8 toan mQt cach th6ng nhit.
sb du cac tai khoan tren bimg can dbi k~ toan giua cac dan vi trong cung Nh6m Cong ty, cac khoanthu nh~p va chi phi, cac khoan Iai ho(lc 16 chua thl!c hi~n phat sinhill cac giao dich nQi bQ duQ'c Io~i
tm hoan toano
LQ'i ich cua cac c5 dong thi~u s6 Ia phAn IQ'iich trong lai, ho(lc 16, va trong tai san thuAn clla cong tycon khong duQ'c n~m giu bai Congty va duQ'Ctrinh bay rieng bi~t tren bao cao k~t qua ho~t dQng kinhdoanh hQ"PnhAt va dugc trinh bay rieng bi~t vai phAnv6n Chllsahfru Cllacac c6 dong clla cong ty m~trong phAn vbn chu sa huu tren bang can d6i k8 toan hQ'PnhAt.
3. cAc CHiNH SACHICE ToAN CHUYEU
3.1 Ti;n va tu-ongt1u-O'ngti;n
TiSn va cac khoan tuang duo-ng ti8n bao g6m tiSn m(lt t~i quy, tiSn gui ngan hang, va cac khoan dAutu ng~n h~n c6 thai h~n g6c khOng qua ba thang, c6 tinh thanh khoan ca~, c6 kha nang chuy~n d6i d~dang thanh cac luqng ti8n xac dinh va khong c6 nhiSu riii ro trong chuy~n dbi thanh tiSn.
3.2 CackilO an pltai tltu
Cac khoan phai thu duQ'c trlnh bay tren cac bao cao tai chinh hqp nhAt thea gia tri ghi s6 cac khoanphai thu tu khach hang va phai thu khac sau khi cAn tru cac khoan d\l phOng duQ'c I~p cho cac khoan
phai thu kh6 doi.
Thuyit minh nay ia m(jt b(j phgn h(1p thGnh va phai dU(1cd(Jc cimg vai Bao cao tai chinh h9P nh6t 6
I.'
C?ng ty c6 ph~n Luong Thuc ThucPh§m Vinh LongSo 38 duong 2/9, Phuong 1, TPVL, tinh Vinh LongThuy~t minh Bao caotiJi chinh hop nhilt
Bao cao tai chinh bQ'pnbitcho ky kS toan kSt thuc ngay 31II09/20 15
3. cAc CHiNH sxcn KE ToANCHUYEU(ti~ptheo)
3.2 Cdckhodnplui! thu (tiip theo)
DV phong no phai tim kho doi thS hien phAn gia tri cua cac khoan phai thu rna Cong ty du kien khongco kha nang thu h6i tai ngay k~t thuc ky k~ toano Tang hoac giam s6 dir tai khoan du phong dirochach toan vao chi phi quan Iy doanh nghiep tren bao cao k~t qua hoat dQng kinh doanh hQ'Pnhk
Du phong phai tim kho doi duoc l~p cho tung khoan no phai thu kho doi can cu vao tU6i no qua hancua cac khoan nQ'ho~c dv ki€n rnuc t6n thAt co thS xay ra, C\lthS nhu sau:
• D6i vO'inQ'phai tim qua h:;tnthanh toan:30% gia tri d6i v&i khoan nQ'phai thu qua h:;tntu tren 6 thang d€n du&i 1 narn.50% gia tri d6i v&i khoan nQ'phai thu qua h:;tntu 1 narn dSn du&i 2 nam.70% gia tri d6i v&i khoanng phai thu qua h:;tntu 2 nam dSn du&i 3 nam.100% gia tri d6i v&i khoan nQ'phai thu qua h:;tntu 3 narntra len.
• D6i v&i ng phai tim chua qua h:;tnthanh toan nhung kho co kha nang thu h6i: can cu vao dv kiSnrnuc t6n thAt dS l~p dv phong.
3.3 HimgtBn kilo
Hang t6n kho dugc ghi nh~n thea gia thAp hon giiia gia thanh dS dua rn6i san phAm d€n vi tri va di~uki~n hi~n t:;tiva gia tri thuAn co thS thvc hi~n dugc.
Gia tri thuh co thS thlJc hi~n dUQ'cla gia ban u&c tinh Clla hang t6n kho trong di~u ki~n kinh doanhbinh thucmg tru chi phi u&c Hnh dS hoan thanh va chi phi ban hang u&c tinh.
Cong ty ap dl,lI1gphuong phap ke khai thuemg xuyen dS h:;tchtoan hang t6n kho v&i gia tri duQ'c xacdinh nhu sau:
Nguyen v~t li~u, hang hoa vakhac
Thanh phAmva san phAmdadang
-chi phi mua hang duQ'cxac dinh thea phuong phapbinh quan gia quy~n.
- gia v6n nguye~ v~t li~u va lao dQng trvc ti~p cQn~chi phi san xuat chung co lien quan duQ'c phan bodva tren rnuc dQ ho:;tt dQng binh thuemg theaphuong phap blnh quan gia quy~n.
D¥ phong cho hcmgt6nkho
DV phong cho hang t6n kho dugc trich I~p cho phAn gia tri dv ki€n bi t6n thAt do cac khoan suy giarntrong gia tri (do giam gia, hu hong, kem phAm chAt, 16i thai v.v.) co thS xay ra d6i v&i nguyen v~tli~u, thanh phArn, hang hoa t6n kho khac thuQc quy~nsahiiu cua Congty dva tren bftng chung hgp Iyv~ sv suy giam gia tri t:;tingay k€t thlickY k€ toano
S6 tang ho~c giam khoan dv phOng giam gia hang t6n kho duQ'c h:;tchtoan vao gia v6n hang ban trenbao cao k€t qua ho:;ttdQng kinh doanh hQ'pnhAt.
3.4 Titi sane8dinh
Tai san c6 dinh hiiu hlnh va tai san c6 dinh vo hlnh duQ'c thS hi~n thea nguyen gia tm di gia trj khAuhao liiy kS va gia tri khAu tru lUykS.
Nguyen gia tai san c6 dinh bao g6m gia rnua va nhiing chi phi co lien quan trlJc tiSp dSn vi~c dua taisan vao ho:;ttdQng nhu dv ki~n.
Cac chi phi mua s~m, nang dp va d6i m&i tai san c6 dinh duQ'c ghi tang nguyen gia cuaUli san va chiphi bao trl, sua chiia dugc h:;tch toan vao bao cao kSt qua ho:;tt dQng kinh doanh hQ'PnhAt khi pMtsinh.
Thuyit minh nay fa m(it b(iphQn h(Jp thGnh va phdi au(!e a(Je eimg vai Bao eao tai ehinh h(J'fJnhtit 7
Cong ty c8 pb§n Luong Thuc Thuc Pb§m Vinb LongS5 38 duong 2/9, Phuong 1, TPVL, tinh Vinh LongThuy@t minh Bao cao tal chlnh hQ'p nh§t
Bao caotai cbinb b'lP nb!tcho ky k~ toan k~t thuc ngay 311109/2015
3. cAc cHiNHsxcn KEToAN CHUYEU (ti~ptbeo)
3.4 Ta!sanc8ilillh (tiip thea)
Khi tai san c6 dinh duoc ban hay thanb ly, nguyen gia va gia tri khau hao hay gia tri khAu tnr lily kSdiroc xoa s6 va bAt ky cac khoan Uii16naophat sinh do thanhly tai sandiroc hach toan vao bao caok~t qua hoat dOng kinh doanh hQ'Pnh5.t.
Quyen SU dung adtQuyen Sll'dung d&tduoc thS hien thea nguyen gia va duoc hach toan vao tai san c6 dinh va hinh. Giatri quyen Sll'dung d&t bao g6m gia mua va bitkY chi phi nao pMt sinh tqrc tit~p dSn vi~c bao damquy~n Sll'd\mg d&t.
3.5 Kluiuhaova khauIrk
Kh&u hao tai san c6 dinh huu hinh va khAu trll' tai san c6 dinh va hinh duQ'c trich thea phuang phapkhAu hao ducmg th~ng trong su6t tho'i gian huu d\lng uac tinh clla cac tai san nhu sau:
S6nam10 - 2507 - 12
1003 - 08
0839 - 50
Loai tai sfm c6 dinhNha Cll'ava v~t ki~n trucMay moc thi~t biPhuong ti~n v~n taiThi~t bi van phongPhin mSm may tinhQuy~n sir d\lng dAtQuy~n sir dVng d5.t lau dai
Theo dinh ky, thai gian huu dVnguactinh Cllatai san c6 dinh vatY l~ khAu hao va khAutm duQ'cxemxct l~i nh~m dam bao r~ng phuong pMp va thai gian trich khAu hao va khAu tm nh5.t quan vai IQ'iichkinh t~ d\l' ki~n se thu dUQ'ctll' vi~c Sll'dVng tai san c6 dinh.
3.6 CIliphi iii vay
Chi phi di vay bao g6m Uii ti~n vay va cAc chi phi khac phat sinh lien quan tfl,l'Cti~p d~n cac khoanvay CllaCongty va duQ'c h~ch toan vao chi phi phat sinh trong kyo
Truang hQ'pchi phi di vay lien quan tn,rc tiSp dSn vi~c diutu xay d\l'l1gho~c san xuAt tai san d&dangdn co m('>tthai gian dll dai (tren 12 than g) dS co thB dua vao sir d\lng thea m\lc dich dinh truac ho~cban thl chi phi di vay nay duQ'c v6n hoa.
D6i vai cac khoan v6n vay chung trong do co Sll'd\lng cho m\lc dich diu tu xay d\l'ng ho~c san xuAttai san d&dang thl chi phi di vay v6n hoa duQ'cxac dinh theatY l~ v6n hoa d6i vai chi phi liiy k~ binhquan gia quy~n phat sinh cho vi~c diu tu xay d\l'ng co ban ho~c san xuAt tai san do. Ty l~ v6n hoaduQ'ctinh theatY l~ HiisuAt binh quan gia quy~n Cllacac khoan vay chua tra trong nam, ngol;1itm cackhoan vay hQ'pnh&tbi~t ph\lc V\lcho m\lc dich hinh thanh mOt tai san C\lthS.
3. 7 Chiphi tra truuc
Chi phi tra truac bao g6m cac chi phi tra truac ng~n h~n ho~c chi phi tra truac dai h~n tren bang cand6i k~ toan hQ'pnhAt va duQ'Cphan b6 trong khoang thai gian tra truac ho~c thai gian cac IQ'iich kinht~ wang irng duQ'c tl;10ra tll' cac chi phi nay.
Cac 10l;1ichi phi sau day duQ'c h~ch toan vao chi phi tra truac dai hl;1ndS phiin b6 vao bao cao k~t quahOl;1td('>ngkinh doanh hQ'Pnhfrt.
... Chi phi thue tra truac bao g6m chi phi thue dAt va thue Cll'ahang tra truac nhi~u nam thea cachQ'Pd6ng thue hOl;1td('>ngva duQ'cphan b6 thea thai gian thue;
... Cong C\l,dVng cv san xuAt dung tren 1 nam co gia tri Ian.
... Chi phi khac dUQ'cphiin b6 tll' 2 d~n 3 nam vao bao cao k~t qua ho~t dOng kinh doanh hQ'Pnh&t.
Thuy€t minh nay fa·mrtbr phgn h(!p thimh va phdi du(!c d(Jccimgv6"iBao cao tai chinh h(!p nhtit 8
C?ng ty c6 phfin Luong Thuc Thuc Ph§m Vinh LongSo 38 dirong 2/9, Phuong 1, TPVL, tinh Vinh LongThuy~t minh Bao cao tai chinh hop nhit
Bao cao tai chinh hQ'PnhAteho ky k~ toan k~t thuc ngay311109/2015
3. cAc CHiNH sxcu KEToAN can YEU (ti~p thee)
3.8 Dauttr vao cdc ciingty lien kit
Cac khoan d~u tu vao cac cong ty lien k~t diroc hop nhAt thea phirong phap v6n chu sa htru, Cong tylien k~t la cong ty rna trong do Nhorn Cong ty co anh huang dang k€ nhung khong phai la cong ty conhay cong ty lien doanh cua Nhom Cong ty. Thong thirong, Nhom Congty duoc eoi la co anh huangdang k€ n~usahiru tir tren 20%quyen bo phi~ua don vi nhan d~utir.
Theo phuong phap v6n chusa hfru, khoan dAu tu duoc ghi nhan ban dAu tren bang can d6i k@toanhQ'pnhAt gjG'anien dQ thea gia g6e, sau do dUQ'edi~u ehinh thea nhung thay d6i eua phAnsahfru euaCong ty trong tai san ti1UAneua eong ty lien k@tsau khi mua. LQ'ith@thuong ml;liphat sinh dUQ'ephananh trong gia tri con ll;lieua khoan d~u tu va dUQ'epMn b6 trong khoang thai gian muai(10)nlim.Bao eao k@tqua hOl;ltdQng kinh doanh hQ'pnhAt phan anh phAnsahfru eua Nhom Cong ty tlr kSt quahOl;ltdQng kinh doanh eua eong ty lien ket sau khi mua.
Ph~nsahuu eua Cong ty trong lQ'inhu~n(16) eua cae eong ty lien ket sau khi mua dUQ'ephan anh trenbao cao ket qua kinh doanh hQ'pnhAt va phksahuu eua Cong ty trong thay d6i sau khi mua eua caequy d" tru eua cae eong ty lien ket dUQ'eghi nh~n vao cae quy d" tm. Thay d6i luy ke sau khi muadUQ'edi~u ehinh vao gia tri con ll;lieua khoan d~uill vao eong ty lien [email protected] tue nh~n duQ'c tlr caceong ty lien ket duQ'c cAntrll' vao khoan dAuillvao cae cong ty lien ket.
Cac bao cao tai chinh eua cac eong ty lien ket dUQ'cl~p eimgIcy v6i cae bao cao tai chinh hQ'PnhAteua Nhom Cong ty va su dl,mg cac chinh saeh ke toan nhAt quan. Cac di~u chinh hQ'PnhAt thich hQ'Pdii duQ'c ghi nh~n d€ bao dam cae chinh sach ke toan duQ'c ap d\lng nhAt quan v6i Nhom Cong ty
trong truong hqp dn thi~t.
3.9 Dau tU'c111i'ngkllOan va cac kllOcmdautU'kltac
f)~u tu chung khoan va cac khoan d~u tu khac duQ'c ghi nMn thea gia mua th\fc tS. D\f phong duQ'cl~p cho vi~c giam gia tri cua cac khmln dAuill co th~ chuy€n nhuQ'ng duQ'c tren thi truang vao ngayket thue ky k@toan tuang ung v6i ehenh l~ch gifra gia g6e eua e6 phi@uv6i gia tri thi truang tl;lingaydo thea huong dftn eua Thong tu s6 228/2009/TT-BTC do BQn.i ehinh ban hanh ngay 7 thang 12nam 2009 va Thong tu s6 89/2013/TT-BTC do BQ Tai ehinh ban hanh ngay 28 tbang 6 nam 2013.Tang ho~e giarn s6 du tai khoan d\f phong dUQ'ehl;lehtoan vao chi phi h\i ehinh tren bao eao ket qua
ho~t dQng kinh doanh hqp nhk
3.10 Cac kllOan phai tra va clti phi tricll trU'uc
Oic khoan phai tra va chi phi trich tru6c dUQ'eghi nh~n eho s6 ti~n phai tra trong tuong lai lien quand~n hang hoa va dich V\l dii nh~n duQ'c khong ph\l thuQc vao vi~e Cong ty dii nh~n duQ'choa dan cuanha eung cAphay chua.
3.11 Cac kltoan dl:! pllong
Cong ty ghi nh~n d\f phong khi co nghla V\lnQ'hi~n tl;lila ket qua eua mQt s" ki~n dii xay ra trong quakhu. Vi~e thanh toan nghla v1,lnQ'nay co th€ se dftn d~n s\f giam sut v~ nhfrng lQ'ifeh kinh t8 va Congty co th~ dua ra duQ'c rnQtu6c tinh dang tin c~y v~ gia tri cua nghla V1,lnQ'do.
3.12 Cac ngllifp v~ bdng ngo{litfCac nghi~p Vl,lpMt sinh b~ng eac dan vi ti~n t~ khac v6i dan vi ti~n t~ ke toan cua Cong ty (VND)duqe hl;lChtoan theatY gia th"c t8 tl;lithai di~m phat sinh giao dich eua ngan hang thuang ml;linaiCong ty co nghi~p V1,lphat sinh. Tl;lingay ket thuekY k8 toan, cae khoan m1,leti~n t~ co g6e ngol;li t~duQ'c danh gia ll;litheatY gia mua vao cua ngan hang thuang ml;linai Cong ty m6 tai khoan tl;lithaidi€m nay. TAtell cac khoan ehenh l~chtY gia th\fc t@phat sinh trongkY va ehenh l~eh do danh gia lais6 du ti~n t~ co g6e ngol;li t~ eu6i nam duQ'Chl;lChtoan vao bao cao ket qua hOl;ltdQng kinh doanh h<lP
nhkTy gia sir dl,lng d€ qui d6i t~ithai diSrn ngay : 31/12/2014: 21.369VNDIUSD
31109/2015: 22.450VNDIUSD
Thuyit minh m'ly la m(jt b(j phQn h(J'JJthGnh va phQi QU(}'cQ(Jccimg v6i Bao cao fai chinh h(J'JJnhdt 9
-'-
-7
l\\
\~
C?ng ty cli ph§n Luong Thuc Thuc Ph§m Vinh LongSo 38dirong 2/9, Phuong 1, TPVL, tinh Vinh LongThuyet minh Bao cao tai chinh hop nh§t
Bao caotai chinh hQ'Pohatcho ky kS toan kSt thuc ngay 311109/2015
3. cAc CHiNH SACHKE ToAN CHUYEU (ti~p theo)3.13 uu trenmaic8phiiu
Lai co ban tren m6i c6 phieudiroc tinh bing each chia loi nhuan sau thuS phan b6 cho c6 dongsa htruc6 phieu ph6 thong cua Nhorn Cong ty cho s6 hrong binh quan gia quyen cua s6 c6 phieu ph6 thongdang luu hanh trong kyo
Liii suy giam tren c6 phieu duoc tinh bing each chia loi nhuan sau thuS phan b6 cho c6 dongsa htruc6 phieu ph6 thong cua Nhorn Cong ty (sau khi dii di€u chinh cho c6 nrc cua c6 phieu uu diii co quyenchuyen d6i) cho s6 IUQ11gbinh quan gia quy€n cua s6 c6 phiSu ph6 thong danghru hanh trongkY vas6 lugng binh quan gia quy€n cua c6 phiSu ph6 thon~ se dugc phat hanh trong tfU'bng hgp tAt ca cacc6 phiSu ph6 thong ti€m nang co tac d9ng suy giam deu duQ'c chuy~n thanh c6 phiSu ph6 thong.
3.14 Phiin chia [{Iinftu{in
LQ'inhu~n thuAn sau thuStI1U nh~p doanh nghi~p co th~ duQ'c chia cho cac c6 dong khi duQ'c D~i hQic6 dong phe duy~t va sau khi dii trich l~p cac quy d\l' phong thea Di€u 1~cua Cong ty va cac quy dinhcua phap lu~t Vi~t Nam.
3.15 Gftinh{indoanh thu
Doanh thu dugc ghi nh~n khi Cong ty co kha nang nh~n duQ'c cac lQ'iich kinh tS co thS xac dinh dUQ'cm9t cach ch~c ch~n. Doanh thu duQ'c xac dinh thea gia tri hgp ly cua cac khoan dii thu ho~c se thuduQ'c sau khi tru di cac khoan chiSt khftu thucmg fi~i, giam gia hangban va himg ban bi tni 1~i.Cacdi€u ki~n ghi nh~nC\I th~ sau day cling phlii duQ'cdap (rug khi ghi nh~n doanh thu:
Doanh thu ban hang
Doanh thu ban hang duQ'c ghi nh~n khi phAn 16'11rui ro va 19i ich g~n li€n v6i vi~csa huu cling nhuquy€n quim ly hang hoa, thanh phAm do duQ'c chuy~n giao cho nguai fiua, thubng la trilng v6i vi~cchuy~n giao hang hoa, va khong can t6n t~i ySu t6 khong ch~c ch~n dang k~ lien quan dSn vi~c thanhtoan ti€n, chi phi kern theo.
Doanh thu cung cdp dichv¥
Doanh thu duQ'c ghi nh~n khi dich V\l hoan thanh va khi khong can nhung ySu t6 khong ch~c ch~dang k~ lien quan dSn vi~c thanh toan ti€n ho~c chi phi kern theo. Trubng hgp dich V\lduQ'cth\l'c hi~ntrong nhi€u kY kS toan thi doanh thu dugc ghi nh~n can c(r vaotY l~ dich V\l hoan thanh t~i ngay kStthuc ky kS toan.
nin liii
Doanh thu duQ'c ghi nh~n khi ti€n liii phat sinh tren cosa d6n tich (co tinh dSn lQ'it(rc rna tai san deml~i) trir khi khit nang tI1U h6i tiBn liii khong ch~c ch~n.
C6 tuc va lQ'inhu<induQ'cchia
C6 tuc va 19i nhu~n dUQ'cchia duQ'c ghi nh~n khi Cong ty dugc quy€n nh~n c6 ruc ho~c lQ'inhu~ntirvi~c gop v6n. Hgp nhftt c6 tuc nh~n bing c6 phiSu khong ghi nh~n vao thu nh~p rna chi theo d6i s6lUQ11gtang them.
3.16 Thui
Thui thu nh(ip hi?n hanh
ThuS thu nh~p hi~n hanh la khoan thuS duQ'c tinh d\l'a tren thu nh~p tinh thuS. Thu nh~p tinh thuSchenh I~ch so v6'i Igi nhu~n kS toan la do di€u chinh cac khoan chenh l~ch t~m thai giua thuS va kStoan, cac chi phi khong dugc trir cling nhu diBu chinh cac khoan thu nh~p khong phai chiu thuS va cackhoan 16duQ'cchuy~n.
Thuyit minh nay la mQt bQph(in h9P thanh va phcii aU'(}'capccimg wyi Bao cao tai chinh h9P nhdt 10
I~,
Thuyit minh nay ta nl(jt b(j phi,ln hrp thilnh va phcii dw,7c d(Jc cimgv&i Bao cao tai chinh h(TJJnhat 11
C?ng ty c6 phin Luong Th\l'c Th1!c Ph§m Vinh LongSo38 dirong2/9, Phuong 1, TPVL, tinh Vlnh LongThuy~t minh Bao caotai chinh hop nh§t
Bao caotai chinh hop ohitcho ky k~ toan k~t thuc ngay311109/2015
3. cAc CHiNH sxca KE TOAN COOYEU (ti~ptheo)
3.16 Thui (tidpthea)
Thui thu nhdphienhanh (tiip thea)
Tai san thue tim nhap va thue thu nh?p phai n9P choky hien hanh va cac kytruce diroc xac dinh bangs5 ti~n du kien duoc thu h6itir hoac phai n!)p cho ca quan thue, dua tren cacmire thue suAt va caclu~t thuS co hi~u luc d~n ngay kSt thucky k~ toano
Thu~ thu nhap hien hanh duocghi nh~ vao bao cao kSt qua hoat d9ngkinh doanh hqp nhAtngo~itrU wOnghQ'PthuS tIm nh~p pMt sinh lien quan d~n m!)t khoiln m\lc duQ'Cghi thfuIg vao vbn chu sa hfru, trong wOnghQ'Pnay, thuS tIm nh~p hi~n Mnh cling dugc ghi nh~ 1r\fcti~p vao vbn chu sa hfru.
Cong ty chi dugc bu tru cac tai san thuS thu nh~p hi~n Mnh va thuS thu nh~p hi~n Mnh pMi tra khiCong ty co quy~n hQ'pphap dugc bu tru giua tai san thuS thu nh~p hi~n Mnh v6i thu~ thu nh~p hi~nMnh phai nOp va Cong ty d" dinh thanh toan thuS thu nh~p hi~n hilnh pMi tra va tai san thuS thunh~p hi~n hanh tren co sa thuAn.
Thui thu nhqphaan[(Ii
ThuS tim nh~p hoan I~i dugc xac dinh cho cac khoan chenh l~ch t~m thai t~i ngay kSt th6c ky kS toangiua ca sa tinh thuS tim nh~p cua cac Uti san va ng phai tra va gia trj ghi s6 cua chUng cho rn\lc dichl?p cac bao cao tai chinh.
Thu~ thu nh?'p hoan l~i phai tra duQ'c ghi nh~n cho tAt ca cac khoa,n chenh l~ch t~m thai chiu thuS,ngo~i tru thue thu nh?p hoan I~i phai tra phat sinh tu ghi nh~n ban dau cua rn!)t tai san hay nQ'phai traillm9t giao dich rna giao djch nay khong co anh hmmg dSn lQ'inhu~n kS toan va 19i nhu~n tinh thu~thu nMp (ho~c 16Hnh thuS) t~i thai di~m pMt sinh giao djch.
Tai san thu~ tim nh~p hoan i~i dn dugc ghi nMn cho tAt ca cac chenh I~ch t~m thai duQ'CkhAu tru,gia trj duQ'c khAu tru chuy~n sang cackY sau cua cac khoan 16 tinh thuS va cac khoan uu dai thuSchua Slr d\mg, khi ch~c ch~n trong mang lai se co Igi nhu?n tinh thuS d~Slr d\lng nhung chenh I~cht~rn thai dugc khAu tru, cac khoan 16tinh thuS va cac uu dai thu~ chuasud\lng nay, ngo~i tm tai santhuS hoan l~i phat sinh tu ghi nh~n ban dAu cua rn!)t tlii san ho~c ng phai tra tu m!)t giao dich rna giaodich nay khong co anh huang dSn lQ'inhu~n kS toan va Igi nhu~n tinh thuS thu nh~p (ho~c 16 tinhthuS) t~i thai di~rn phat sinh giao dich.
Gia tri ghi s6 cua tai san thu~ thu nh~p doanh nghi~p hoan I~i phai dugc xem xet I~i vao ngay kSt thlicky kS toan va phai giam gia tri ghi s6 cua tai san thuS thu nh~p hoan I~i dSn muc bao dam ch~c ch~nco du iQ'inhu~n tinh thuS cho phep Igi ich cua rnN phAn ho~c toan b!) tai san thuS thu nh~p hoan l~iduQ'cSlr d\mg. Cac titi san thuS thu nh~p doanh nghi~p hoan l~i chua duQ'c ghi nh~n tru6c day duQ'Cxern xet I~i vao ngay kSt thUc ky kS toan va dugc ghi nh~n khi ch~c ch~n co du Igi nhu~n tinh thuStrong tuang lai d~ co th~Slr dl,mg cac tai san thu~ thu nh~p hoan I~i chua ghi nh~n filly.
ra.i san thuS thu nh~p hoan I~iva thu~ thu nh~p hoan I~iphai tra dugc xac djnh theo thuS suAtd" tinh se apd\mg chokY kS toan khi tai san dugc thu h6i hay nQ'phai tra dugc thanh toan, d"a teen cac rnuc thuS suAtva lu~t thuS co hi~u I"c vao ngay kSt th6ckY kS toano
ThuS tim nh?p hoan I~iduQ'cghi nh~n vao bao cao kSt qua ho~t d!)ng kinh doanh hqp nhAtgiua ngo~itrUwOng hQ'PthuS tIm nh~p phat sinh lien quan dSn m!)t khoiln rn\lc duQ'c ghi thfuIg vao vbn chu sa hfru,trong truong hQ'Pnay, thuS tim nh~p hoan I~icling dugc ghi nh~ 1r\fctiSp vao vbn cM sa hfru.
Con~ ty chi dUQ'Cbu tru cac tai san thuS thu nJt~phoan I~iva thuS thu nh~1?hoan I~iphai tra khi Cong ty coquyen hQ'Pphap duQ'cbu tru gifra tai san time thu nh~p hi~n hanh v6i thue thu nh~p hi~n hanh phai n!)p vacac tai san thuS tim nh~p hoan I~iva thuS thu nh~p hoan I~i phai tra nay lien quan t6i thuS thu nh?P doanhnghi~p duQ'cquan Iy bO'icung m!)t co quan thuS, ho~c khi Cong ty d" dinh thanh toan thuS thu nh~p hi~nhanh phai tra va tai san thuS thu nh~p hi~n Mnh tren ca sa thuk ho~c thu h6i ffii san d6ng thai v6i vi~cthanh toan ng phai tra trong tUngkY tuang lai khi cac khoan trQng ySu cua thu~ thu nh?P hoan I~iphai traho~c tai san thu6 thu nh~p hoan l~i duQ'cthanh toan ho~c thu h6i.
C?og ty c8phin LU'O'ngThuc Thuc Ph§m Vinh LongSo 38 dirong 2/9, Phuong 1, TPVL, tinh Vinh LongThuy~t minh Bao cao Uti chinh hop nhAt
Bao cao tili chinh hop nh§teho ky ke toan ket thuc ngay31/109/2015
3. cAc CHINH sxcn KIt TOA.N can YEU (ti~p theo)
3.17 Ciing C!, tai chlnh
Cong c¥ tai chinh - Ghi nhdn baneMu va trinh My
Tai san tai chfnh
Theo Thong ttr s6 210/2009/TT -BTC huong d~n ap dung ChuAn mire Bao cao Tai ehinh Quoc tS v€trinh bay bao cao tai chinh va thuyet minh thong tin d6i voi cong cu tai chinh ("ThOngtu 210"), taisan tai chinh duoc phan loai mot each phil hop, cho muc dich thuyet minh trong cac bao cao tai chinhhop nh~t, thanh tai san tai chinh duoc ghi nhan thea gia tri hoply thong qua bao cao kch qua hoatdQng kinh doanh hop nhat, cac khoan cho vay va phai thu, cac khoan dAutu gift d€n ngay dao h~n vatai san tai chinh s~n sang dS ban. Cong ty quy€t dinh vi~c phan lo~i cac tai san tai chinh nay ~i thaidiSm ghi nh~n IAndAu.
T~i thai diSm ghi nh~n IAndAu, tai san tai chinh dugc xac dinh thea nguyen gia cQng v6i chi phi giaodich tf1!c tiSp co lien quan.
Cac tai san tai chfnh cua Cong ty bao g6m ti~n, cac khoim tuang duang ti~n, cac khmin ti~n gui ng~nh~n, cac khoan phai thu khach hang va cac khoan phai thu khac.
No phai tra tai chfnh
Ng phai tra tai chfnh thea ph~m vi cua ThOng tu 210, cho m\lc dich thuy€t minh trong cac bao cao taichinh hgp nh~t, dugc philn lo~i mQt cach phil hgp thanh cac ng phai tra tM chinh duQ'c ghi nh~n thongqua bao cao k€t qua ho~t dong kinh doanh hQ'Pnh~t, cac khmin nQ'phai tra tai chinh duQ'c xac dinhthea gia tri phao b6. Cong ty xac dinh vi~c philn lo~i cac nQ'phai tra tai chinh thai diSm ghi nh~n IAndAu.
T~t ca nQ'phai tra tai chfnh duQ'cghi nh~n ban dAuthea nguyen gia cQng v6i cac chi phi giao dich tf1!ctiSp co lien quan.
NQ'phai tra tai chfnh cua Cong ty bao g6m cac khoan phai tra nguai ban, cac khoan phai tra khac, nQ'va vay.
Gia trj sau ghi nhrjn ldn ddu
Hi~n tl;likhong co huang d~n v€ vi~c xac dinh l~i gia tri cua cac cong C\ltili chinh sau ghi nh~ ban dAu.Do do gia tri sau ghi nh~n ban dfiu cua cac cong C\ltai chinh dang duQ'cphan anh thea nguyen gia.
Bit tru cac congc¥ tai chinh
Cac tai sim tai chfnh va nQ'phai tra tai chinh dugc butrir va gia tri thuAn se duQ'c trinh bay tren bangcan d6i k6 toan hgp nh~t nSu, va chi nSu, Cong ty co quy€n hQ'Pphap thi hanh vi~c bi! tm cac gia trida duQ'c ghi nh~n nay va co y dinh bil tm tren cosa thuAn, ho~c thu duQ'c cac tai san va thanh toan nQ'phai tra d6ng thai.
3.18 Bao caob{jph {in
NMm Cong ty h,rachQn cac bo ph~n thea lInh V\fCkinh doanh la bQph~ bao cao chinh ySu vi rlii ro vatYsu~t sinh lai cua NhOm Cong ty bi mc dong chu ySu bai nhii'ng khac bi~t v8 san phAmva dichV\l do NhomCong ty cung dp. Cac ho~t dong kinh doanh cua Nh6m Cong ty duQ'ct6 chuc va quan ly thea tinh ch~tcua san phAmva dich V\ldo Nhom Cong ty cung dp v6i m6i mothO ph~n la mot dan vi kinh doanh chiSnlugc cung d.p cac san phAmkhac nhau va ph\lcV\l cac thi truang khac nhau.
Nhom Cong ty chu y6u ho~t dQngtrong lInh V1,l'Cgl;lO,cim, bao bi, thuy san va dichV\l.
Gia ap dl,lI1gcho cac giao dich gifra cac bo ph~n duQ'c xac dinh tren cosa khach quan tuang t\f nhuv6i cac ben thu ba. Doanh tim, chi phi va k6t qua kinh doanh cua cac bo ph~n bao g6m cac giao dichgiil'a cac bQ ph~n. Cac giao dich nay dugc lo~i trir khi I~p bao cao tai chinh hgp nhk
Nhom Cong ty ho~t dong trong mQt khu V\fCdia ly la Vi~t Nam.
Thuyit minh nay la m6t b6 ph(m h9P thanh va phaiQU(lC Q(JCcimg v6'i Bao cao tai chinh h9'[Jnhdt 12
I,:IIG
(
"
------------------------------- --------- - - - - -- - - - -
C?ng ty c8 phAn LU'O'DgThuc Th ...·c Ph§m Vinh LongSo 38 duong 2/9, Phuong 1, TPVL, tinh Vinh LongThuy~t minh Bao cao tal chlnh hQ'pnhftt
Bao cao Ulichinh hQ'pnh~tcho ky k~ t011nk~t thuc ngay311109/2015
3. cAc CHINH sxcnICE ToAN CHU YEU (ti~p theo)
3.19 Ben lienquanCac ben diroc coi la lien 9uan n~u m9t ben co kha nang kiem soat hoac co anh huong dang kS d6i voiben kia trong viec ra quyet dinh cac chinh sach tai chinh va hoat d9ng. Cac ben cfing duoc xem la benlien quan nSu cung chiu sir kiSm soat chung hay chiu anh huong dang kS chung.
Trang viec xem xet m6i quanM cua cac ben lien quan, ban chAt cua m6i quan h~ diroc chu trongnhieu hall hinh thirc phap lY.
Giao dich v6i cac ben co lien quan trong kydiroc trinh bay 6' thuyet minh s6 39.
Thuyit mink ntlY Iii m(jt b(j phiJ.n h(1p thiinh vii phdi GUIlCG(Jccimg vcYi Bao cao tiii chinh h(1p nhdt 13
\~
/,~
"\
Thuy~t minh nay IIImQt bQphan hop thanh va phai dugc doc cimg voi Bao cao tai chinh hop nhdt 14
Cong ty c8 phAn Luong Thy'c Thy'c Pham Vinh LongsA 38 dirong 2/9, phirong 1, TP Vinh Long, tinh Vlnh LongTbuy~t minh Bao cao tiii chinh hQ'pnhit (ti~p tbeo)
Bao cao tai chinh hQ1lnhiitcho leY ke toanket thuc ngay 30/9/2015
4.TlEN VA cAc KHoAN TUONGDUONGTlEN sa cuaiky sa dAu nam
TiSn m~t
+ VNDTiSn glri ngan hang
+VND+USD
TiSn dang chuyen
+ VNDCac khoan tirong dirong tiSn
- Ti€ngui kY han3 thang tro xuong
Cqng
220.647.208220.647.208
8.416.007.8057.708.759.225
707.248.580
185.981.500185.981.500
8.485.608.3857.874.275.698
611.332.687711.660.000711.660.000850.000.000850.000.000
8.636.655.013 10.233.249.885
Cong ty c6 phAn Luong ThllC Thtrc PhAm Vinh Long
S6 38 duong2/9, phirong 1,TP Vinh Long, tinh Vinh LongThuyet minh Bao caotAi chinh rieng (ti~p theo)
Bao cao tAi chinh hQ'pnhAtcho ky kS toan kSt thuc ngay30/9/2015
5.cAc KHoAN DAu TV' TAl CHINH5.1 DAu til tAi chinh ng~n han
Gia g6c
S6 cu6i kyGill tr; hQ'P Iy
, ASo dau nam
DIl phong Gili g6c Gia tr] hop Iy Dl}'phong
(9.778.782) 11.250.882 1.472.100 (9.778.782)
(9.778.782) 11.250.882 1.472.100 (9.778.782)
se cu6i ky se d§u nam;.
Ghi tri S61uyngSo lu-crng Gia tr]60 8.162.500 60 8.162.500
81 3.088.382 81 3.088.382
141 11.250.882 141 11.250.882
5.J.IChfmg Moon kinlt doanhVtlO c6phifu
11.250.882 1.472.100
Ci}ng
(*) Chi tiSt d~u nr ngan han vao c6 phieu:
11.250.882 ====1.=47=2=:.1=0=,=0==~=======::::f:
Ten chung khoanC6 phieu Congty CP CK Bao Vi~tC6 phieu NHTMCP Sai Gbn-Ha NQiCQng
Cac c6 phieu tren dangdircc giao dich trenthi tnrong chimg khoan t~p trung HASTC.
Tinh hinh biSn dQngdu phbng giam gia d~utu ng~ h~n nhu sau:
S6 d~unamTrich l~p b6 sungHoannh~ps6 cu6i ky
Luy k~ tir d§u nam d~n cuaiky
_;;N..;.;a;;,;;m;;;_;;;;n.;;;.,ay'--Nam tmac(9.778.782) (9.778.782)
(9.778.782) ===(=:9.7=:7=8.::78=:2=)
sA cu6i ky Sa d§u nam
5.J.2TiJn gui co kj hf!n tren 3thong
Gia g6c Gill tr; ghi s6o
Gill g6c Gill tr; ghi sAo 0
ThuySt minh nay la mQtbQph~ hgpthanhva phai dugc dQccimg vOiBao caoUti chfnh hgp nh~t 15
Cong ty c6 phAn Luong Thuc Th,!c Ph§m Vinh Longs6 38 duong 2/9, phirong 1,TP VInh Long, tinh VInh LongThuyet minh Bao caotili chinh rH!ng (ti~p theo)
Bao cao tili chinh hQ'Pnhitcho ky k~ toan k~t thuc ngay30/9/2015
5.cAc KHoAN DAu TlrTAI CHINH (ti~p theo)
5.2 DAu tir dili han5.2.1nauuc vao ctmgty lien doanh,lien kit
s6 cuAi ky se dAu nam
Gia gAc Gia trj hQ·J.!I~ DY·J.!hong Gia gAc Gia tri hllE I~ D., phOng
Cong ty TNHH thirong mai Sai12.032.841.660 12.032.841.660 12.215.360.491 12.215.360.491
Gon - VInh LongCQng 12.032.841.660 12.032.841.660 12.215.360.491 12.215.360.491
Lily k@tinh hinh bien dong khoan d~utu vao congty lien k@td@ncuoikY k@toan:s6 cuAi ky
Gia tr] TY I~sO-htru
se dAu namGia tri Ty I~ sO-hfru
Cong ty TNHH tlnrong mai SaiGon -VInh Long- Gia g6c khoim ildu tu
_Phcin gia trj tiing them do h9]J nhtit theo phUl:mg
phap v6n chitsahiiu BCTC ngay 301612015
_Phdn gia trj giam do ilil nh~nc6 tuc
CQDg
12.032.841.661
5.250.000.000
26,25% 12.215.360.491
5.250.000.000
26,25%
10.279.699.576
(3.496.857.915)12.032.841.661
6.965.360.491
12.215.360.491
Gia g6c dAutuPhArrliiy k@lqi nhu~ saukhi muaC6 tirc dll nh~CQDg
Luy k~ tir dAu Dam d~D cuAikyNam nay Nam tnr6'c
5.250.000.000 5.250.000.000
22.591.077.042
(15.808.235.382)
12.032.841.660
14.530.910.217
(11.161.377.467)
8.619.532.750
Cong ty TNHH thuang m~i Sai GOD_V-mh Long ("SVL") la congty trach nhi~m hfru h~ hai thanh vientra len dugc thanh l~p thea lu~t Doanh nghi~p cua Vi~t
Nam thea giAychUng nh~ dangkY doanh nghi~p s61500412758do Sa k@ho~ch va d~utu tinh VInh Long dp ngay19 thang03 nam2004 va cac giAychUng
nh~ dlingkY kinh doanh di~u chinh. Congty dll d~u tu VaGSVL 5.250.000.000 VND, tuangduang 26,25% v6n di~u l~. SVL c61:l:\lsadling kY t~i s626 dubng
3 thang 2, phuOng 1, thanh ph6V-mh Long, tinh VInh Long. Ho~t d(\ng chinh cua SVL la xay d\ffig va khai thac sieu!hi vm h~ th6ng cua hang ban buon va ban
Ie. Ty l~ v6n cM sahfru 26,25%
Thuy~t minh nay la m9t b9 ph~ hgp thanh va phiti dugc dQccimg v6i Bao cao tai t:hinh hgp nhAt16
LI
(ZOO'0"9'60Z'I)866'6S£'06Z'0IOOO"OOO'OOS' II(6£S'8"L'OOZ'I)19"'ISZ'66Z'0IOOO'OOO'OOS'II:Jug::>
(pII'P~O'lLZ)988'~P6'aL"pOOO'OOO'OOO'~(PII'P~O'z:LZ)988'~P6'aL'pOOO'OOO'OOO'~:augNwilld~!l{:auBugUd:JAl:J
(888'~8n£6)ZIl"PWZ90'POOO'OOO'OOO'~(~ZP'P69'8Z6)~L~'~OnLO'pOOO'OOO'OOO'~
.nq:Jl{U!N-uQD!\!Sq:>ilnpd:JAl:J
0OOO'OOO'OO~'IOOO'OOO'OO~'10OOO'OOO'OO~'IOOO'OOO'OO~'I:auO'll{U!A-uQD!\!SIl!qd:JAl:J
~uQqdita;1MqiJlY!~:>o~Bl~~uQqdita;1d.bqiJlY!~:>9~Y!~ y..
W~UD~P9S1)J!9D:>9S
~IOl/6/0£AVBU:>l)l{llV)(UYOlV)(~ol{:>l~qud.6qqUJq:>!~loy:>0YH
(oaqld~n)~U~!JqUJq:>moy:>0YHqU!Wl~ADq~j3uO'll{U!Aqun'Bu0'll{U!Ad.L'IBUQuqd'6/ZBUQnp8£9S
:JUO'IqUlAwVqd:>.itq~:>.itq~:Ju.o.n'Iu,qd9:>Al:JUQ::>
Thuych minh nay la m(lt b(l ph~n hqp thanh va ph<iidugc dQc cung vai Bao cao tai chinh hqp nhAt 18
CODg ty cli ph~n Luong Thl}'c Thl}'c Ph§m Vinh Long
S6 38 duong 2/9, phuong 1, TP VInh Long, tinh VInh Long
Thuy~t minh Bao cao tai chinh hQ'p ohit (ti~p theo)
Bao clio tai chinh hQ'p nhit
cho leY k~ toan k~t thuc ngay 30/9/2015
6. PHAI THU KHAcH HANGPhan thu ben lien quan (Thuyet minh s6 39.2) 103.907.012.391 106.486.862.569Phai thu ben thir ba 22.974.099.631 25.435.895.754Cqng 126.881.112.022 131.922.758.323DlJ phong phai thu kh6 doi (76.122.390.433) (45.916.645.197)Phiii thu thu~n 50.758.721.589 86.006.113.126T6ng cac khoan no phai thu tai moi thoi diem dil duoc th~ chApdS dam bao cho cac khoan yay tai Ngan hang (Thuyet minh s617).
7. TRA TRUOC CHO NGUCH nANTra tnroc ben lien quan (Thuyet minh s6 45.2)Tra truce ben thir ba
Sl. I.. k'o CUOI Y sa d~unam
Sl. I.. k' sl. ....:I. w_________ o_cu_o_l-Ly ~o~ua~u~n~a~m~5.009.287.000
8. cAc KHoAN PHAI THU NGAN H~N KHA.C
Ti~n thue TNDN nam 2007 va 2008b] truy thu cho xu ly (*)
Ti~n phat cham n(lp thu~ TNDN b] truy thu cho xu ly (*)Chi quy khen thuong, phuc loi eha phan ph6i lqi nhu~n d~bit dipLai ti~n gui ky h~n phai thuT~Ung
Cae khoan phai thu khaeCqog
sA cuai kY
6.050.000.00081.652.873
6.131.652.873
Sa d~u Dam31.347.563.097
2.356.182.344372.498.068
956.250,\
301.347.282389.948.790 U
34.768.495.831
152.308.890--------------5.161.595.890
=========
31.347.563.097
2.356.182.344
34.674.722269.075.133240.544.048
34.248.039.344(*): Day la s6 thue truy thu va ph~t eh~m nQPthue TNDN nam 2007 va 2008 da duge CVe thue VInh Long khau trir eaekhoan hoan thu~ GTGT clla C6ng ty do C6ngty xae djnh saiuu dai mi~n giam thu~ TNDN theo e6ng viin 236/TCT-KTNBngay 20 thang 01 nam 2010 ella T6ng CVethu~ va Quy~t dinh s6 213/QD-CT ngay 22 thang 06 nam 2010 ella CVethu~ tinhVInhLong.Ngay 10 thang 8 nam 2011, T6ng Giam d6e C6ngty C6 ph~n Luong thlle thlle phfun Vinh Long da gui Don khoi ki~n d~nToa an Nhan dan tinh Vinh Long o~ ki~n CVetru6ng CVethu~ tinh VInh Long v~ Quy~t dinh s6 213/QD-CT, ngay 22 thang6 nam 2010 v~vi~e xu ph~t vi ph~m phap lu~t v~ thu~. .Ngay 24 thang 9 nam 2013, Toa an Nhan dan tinh VInh Long oilrna phien toa xet xu sa thiim e6ng khaivv an khieu ki~nQuy~t oinh xu ph~t vi ph~m phap lu~t v~ thu~. Theo k~t qua ban an s6 07/20 l3IHCST HQio6ng xet xu th6ng nhAthuy Quy~tojnh s6 213/QD-CT ngay 22 thang 6 nam 2010 v~ vi~e xu ph~t vi ph~ phap lu~t v~ thu~ ella CVetru6ng CVethu~ tinh VInhLong.Tuy nhien theo th6ng bao s6 56/TB-TA eua Toa an nhan dan tinh Vlnh Long ngay 08 thang 10 nam 2013, Cvc thue tinhVInh Long oil khang cao va o~n t~i thai oiSm I~pbao cao thi vfuIchua eo thOngtin gi them v~ vi~e xet xu phuc thAm.
9. DT,JPHONG PHAI THU NGAN H~N KHO DOlDIl phong phai thu qua h~n thanh toanCqDg
Tinh hinh bi~n oQngdll phong phai thu kh6 ooi nhu sau:
________ s_a_cu_a_i_k~Y s~a~d_~_U_D_a_m_(76.122.390.433) (45.916.645.197)
(76.122.390.433) (45.916.645.197)
S6 o~u namTrich l~p b6 sung
Hoan nh~p dll phongSa cuai kY
10. HANG TON KHO
Luy k@tir diu nam d~n cu6ikyNam nay Nam tnr6'c
Nguyen li~u, v~t li~uChi phi SXKD do dangThanhphAmHangh6aCqng
(45.916.645.197) (6.139.152.772)(35.377.091.113) (5.027.010.167)
5.171.345.877--------------(76.122.390.433) (11.166.162.939)
Sa cuai kY sa d~u Dam____ G~ia~g~A~c~__.__ ~D~1J~p~h~o~n~g ~G~i~a~g~Ac~___ DlJphong
1.046.445.895 813.070.758470.704.102 634.242.690
3.724.281.819 5.677.983.09230.250.167.856 1.928.306.163
35.491.599.672 9.053.602.703
Cong ty c6 phlin Luong Thuc Thuc Ph§m Vinh Long
S6 38 dirong 2/9, phirong 1, TP VTnh Long, tinh Vinh Long
Thuy~t minh Bao cao tai chinh hQ'p nhit (ti~p theo)
Bao cao tai chinh hlfP nhit
cho Icy kS toan kSt thuc ngay 30/9/2015
Hang t6n kho tai moi thoi diem dil duoc thS chap d~ dam bao cho cac khoan yay tai Ngan hang (Thuyet minh s617)
11.cm PHi TIU TRUOC S6 cu6i ky S6 dau nam11.1 Chi phi lui trutrc nglin h{m
Cong cu dung cu 8.488.018
Bao bi luan chuyen 100.600.000 78.650.005
Chi phi lili yay tra truce 311.855.556
CQng 100.600.000 398.993.579
11.2 Chi phi Ira trutrc dili hemK~tchuy~n
Tang VaG chi phi
S6 dau nam trong k~ trong kY S.( s . k'o CUOI l:Cong cu dung cu chua phan b6 524.526.747 (285.128.769) 239.397.978
Chi phi sua chfra Ian TSCf) 894.301.180 (810.744.430) 83.556.750
Khac 340.074.276 74.329.300 (96.454.296) 317.949.280
CQng 1.758.902.203 74.329.300 (1.192.327.495) 640.90oi.008 '(~Y
12. THUE VA cAcKHoAN PHAI THU NHA NlfOC s.( i , k' S6 dau namo CUOI l: J
Thu~ thunhap doanh nghiep nQPthua "
Thu~ gia tr] gia tang nQPthira 2.995.395 ,NThu~ nha dAtn(>pthua 2.521.044 /'
CQng 5.516.439. '
-;:
18. CHI PHi xA Y DlfNG co BAN DO DANG
Chi phi phat K~t chuyin VaG
sA dliu nam sinh trong k~ TSCB trong k~ Giam khac Sa cu6i k~
XDCB dadang 823.614.676 823.614.676
Cqng 823.614.676 823.614.676
14. TAl SAN CO DINH HUU HINH D071vi tinh: VND
Chi tieuNha ell"a, Maymoc Phu'O'ngti~n v~n TSCD dung CQng TSCD
v~t ki~n truc thi~t b! tai, truy~n d§n trong guan Ii hfra hlnh
Nguyen giaS6 d~u nam 102.969.935.163 94.937.314.369 7.201.440.866 392.809.169 205.501.499.567
Tiing trongIcyGiam trong ky (42.092.005.196) (37.293.062.691) (2.489.670.283) (81.874.738.170)
- Nhu91lg bdn (42.092.005.196) (37.293.062.691) (2.489.670.283) (81.874.738.170)
S.( .(. k' 60.877.929.967 57.644.251.678 4.711.770.583 392.809.169 123.626.761.397o CUOI yTrong do:Dii khdu hao hit 4.028.000.989 5.438.557.274 1.317.653.174 301.417.940 11.085.629.377
Gia tr! hao monS6 d~u nam 29.303.907.857 42.312.825.165 3.476.207.226 377.641.978 75.470.582.226
Tang trongkY 3.029.299.119 5.174.121.439 445.386.360 8.567.928 8.657.374.846
- Do trich khdu hao 3.029.299.119 5.174.121.439 445.386.360 8.567.928 8.657.374.846
Giam trong ky (7.074.847.014) (11.340.077.496) (871.233.032) (19.286.157.542)
- Nhu91lg bim (7.074.847.014) (11.340.077.496) (871.233.032) (19.286.157.542)
S.( I.. k' 25.258.359.962 36.146.869.108 3.050.360.554 386.209.906 64.841.799.530o CUOI y
Gia tr! con If(1iS6 d~u nam 73.666.027.306 52.624.489.204 3.725.233.640 15.167.191 130.030.917.341
S6 cu6i ky 35.619.570.005 21.497.382.570 1.661.410.029 6.599.263 58.784.96:.867
Thuy6tminh nay 1amQtbQph~nhqp thanh va phai duqc dQcclingvai Bao cao tai chinh hqp nhAt 19
Dan vi tinh: VND
Cqng TSCDvo hlnh
45.794.785.178
(23.484.778.884)
(23.484.778.884)
22.310.006.294
92.562.000
1.292.406.010
253.695.264
253.695.264
(1.053.485.893)
(1.053.485.893) ~492.615.381
:J
/
~
44.502.379.168
21.817.390.913
Cong ty c6 phin Luong Thvc Thvc Ph~m Vinb LongS6 38 dirong2/9, phuong 1, TP Vinh Long,tinh Vinh Long
Tbuy~t Minh Bao cao tai chinh hQ'pnhfit (ti~p theo)
Bao cao tai cbinb bcrp nbitcho leY k€ toan k€t thuc ngay 30/9/2015
Nha cira va v~t ki~n true, may moe thi~t bj voi gia tri con lai la 39.287.770.475 VND dadiroc su dung d~ dam bao cho cac
khoanyay tai cac nganhang thuong mai (Thuyetminh s6 17).
15. TAl SAN CO D,NH VO HiNHQuy€n sirdung dfit
Pb§nm€mmay tinhChi tieu
Nguyen giaS6 d~u nam
Tang trong ky
Giam trong ky
- Nhuong ban
S8 cu8ikyTrong do:
oa khdu haohitGia tr] hao mon
S6 d~u nam
Tang trong ky
- Do trich khdu haoGiam trong ky
- Nhuangban
S8 cu5ikyGia trj con l~iS6 d~unam
S5 cu5iky
45.702.223.178 92.562.000
(23.484.778.884)
(23.484.778.884)
===2=2=.2=1=7.=4=44=.2=9=4:=======9~2=.5=6~2.~00==0====~~~~=
92.562.000
1.199.844.010
253.695.264
253.695.264
(1.053.485.893)
(1.053.485.893)
92.562.000
400.053.381 92.562.000
44.502.379.168
21.817.390.913
Quy@n su d\lng d~t v6i gia tri con l~i 16.736.702.326 VND dugc su d\1ng d~ dam bao cho cac khoan yayillcac ngan hang
thuang m~i (Thuy~t minh s6 17).
16. TAl SAN THUE THU NH~P HOAN L~ITai san thu~ thu nh~p hoan l~i lien quan d~n khoan chenh l~ch t~m thai dugc kh~utrir. Chi ti€t phat sinh trongleY nhu sau:
S5 cu5iky S5 dau nam6.178.908.373 6.275.373.689
Thu~ thu nh~p doanh nghi~p hoan l~i
Ci}ng 6.178.908.373 =====6=.2=75==.::37=:3=.6=:8:::9
Tinh hinh bi~n dQng tai san thu~ thu nh~p hoao l~i nhu sau:Luy k~ tir dAunam d~n cuBiky
Nam nay Nam tmO"c
S6 d~unam
Phat sinh trong ky
Roan nh~p trong ky
S5 cu5iky
6.275.373.689 6.534.994.219
(96.465.316) 5.664.697.719
12.199.691.9386.178.908.373
Thuy~t minh nay la m(\t b(\ ph~n hQ"Pthanh va phili dugc dQc cung v6i Bao cao tai chinh hQ"Pnh~t 20
Cong ty c6 phin Luong ThlfC Thue Ph§m Vinh Long
s6 38 duong2/9, phirong 1, TP VinhLong, tinh Vinh LongThuyet minh Bao cao tai chinh rieng (ti~p theo)
Bao cao tai chfnh hQ'Pnh§t
chokY k~toan k~t thuc ngay30/9/2015
17. VAYVA N(1THuE TAl CHiNH
17.1 Vayva n{J'ngiin han ngiin hang
Yay ngb han nganhangVNf)
USDHKD
No dai han d~n han traCQng
Chi ti~t cac khoanyay ngb han tirnganhang nhir sau:Ben cho yay Ngay d~n h~n Llii su§t% nam
Ngan bang diu tu· vaphat tri~n Vi~t Nam - Chi nhanh Vinh LongVNf) 16/07/2016 7,0-10,0
USD 04/06/2016 7,0
Ngan bang diu til vaphat tri~n Vi~t Nam - Chi nhanh Ciru LongVNf) 28/07/2015 8
s6 cU6iky Trong nam S6 dAunarn
Tang Giam
239.673.163.244 225.161.062.300
202.268.296.244 199.717.739.000 183.789.442.756 186.340.000.000
37.404.867.000 1.969.731.482 3.385.926.782 38.821.062.300
6.000.000.000 6.000.000.000
239.673.163.244 201.687.470.482 193.175.369.538 231.161.062.300
Hlnh tlnrc dam bao se cu6i ky120.051.051.000
97.989.000.000
22.062.051.000
4.979.296.244
4.979.296.244
15.342.816.000
15.342.816.000
50.600.000.000
50.600.000.000
48.700.000.00048.700.000.000
239.673.163.244
Quyen sir dung dAtQuyen sir dung dAt
Ngan hang thuong mai c6 ph in An Blnh - Chi nhanh Ti~n GiangUSD 29/09/2015 8,5 Quyen su dung dAt
Ngan hang thirong mal c6 phin phat tri~n thanh ph6 H8 Chi Minh - Chi nhanh An GiangVNB 29/09/2015 8,5 Quy€n su d\1DgdAt
Ngan bang thllOllg m~i c6 ph§n Ngo~i thllOllg Vi~t Nam - Chi nhanh Vinh LongVNB 28/09/2015 7,0-8,0 Quy€n sir d\1DgdAt
CQng
17.2 Vayda; h"n ngiin hang
Yay dai hl;lI1VNf)
Yay dai hl;lI1USD
CQng
s6 cu6i ky Trong nam s6 cliu nam
Tang Giam28.000.000.000 28.000.000.000
129.498.000 12.373.935.000 12.244.437.000
129.498.000 40.373.935.000 40.244.437.000
Thuy~t minh nay la mQt bQph~ hgp thilnh va phai duqc dQccimg v6i Bao cao tai chinh hqp nhAt 21
18. pllAI TRA NGUOI BAN
Phai tra ben lien quan (Thuyet minhs639.2)
Phai tra ben thir ba
CQng
s" c, k' sA d5u namo CUOI y
295.000 10.282.458
295.000 10.282.458
S" s . k' sA d5u namo CUOI y
200.160 681.637.500
200.160 681.637.500
Cong ty c8 phin Luong ThueThuc Ph~m Vinb Long
S6 38 duong 2/9, phirong 1, TP Vi'nh Long, tinhVinh Long
Thuyit minh Bao cao Uti chinh hQ'p nh§t (tiip theo)
Bao cao tiii chinh bQ'p nbit
cho kY kB toan kc3t thuc ngay 30/9/2015
19. NGUm MUA TRA TIEN TRU'OC
Ben lien quan tra ti~n tnroc (Thuyetminh s639.2)
Ben thir ba tra ti~ntruce
CQng
20. THUE vA cAc KHoAN PHAI NQP NHA. NU'Oc
S" "'k'o CUOI Y
sA phai nQp trong sA da th\fc nQpnam trong nam
4.138.356.817 638.461.093
1.036.151.892 577.132.689
102.695.761 114.693.606
220.595.222 220.595.222
22.684.783 22.684.783
5.520.484.475 1.573.567.393
Thua GTGT phai nQP
ThuaTNDN
Thu~ thu nhap ca nhan
Ti~n thue d~t, thu~ nha d~t
Cac khoan phai n9P khac
CQng
3.530.179.350
459.019.203
1.305.775
Thuyat minh nay la mi;>thi;>ph~n hQ"Pthfmh va phai dUQ"cdQc cung vai Bao cao tai chinh hQ"PnhAt 22
43.587.2463.990.504.328
21. PHAI TAA NGU'OI LAO DONG
Ti~n luangCQng
S" s , k' S" d" ~o CUOI y 0 au nam
4.3 75.477.791 2:..;..:.8;__9=.2..:..97_2;__.8:.....8..::...51\
4.375.477.791 2.892.972.885~
22. CHI PHi PHAI TAA
Chi phi liii yay phai tra
CQng
____ ~S~A~C~uo~"i~k~y ~so~"~d~5u~na~m~
6.011.866.239 281.788.121
6.011.866.239 ==~2=8,;,;1.=78=8=.1=2=1
23. cAc KHoAN PH AI TRA, PHAI NQP KHAc
C6 tlrc phai tra cac c6 dong
Ti~n d~t CQCban tai san phai tra
Phai tra, phiii nQP khac
Cling
S" "'k'o CUOI y sA diu nam
369.516.000
16.500.000
77.629.290
369.516.000
48.000.000
463.645.290 417.516.000
24. QuY KHEN THUONG PHUC LQIsA d5u nam Tang trong ky Giam trong ky S" ". k'o CUOI Y
Quy khen thuang
Quy thuang Ban di~u hanh
Cling
690.000
48.842.004 -------49.532.004
690.000
48.842.004
49.532.004
25. PHAI TRA DAI H~N KHAc
Ti~n trQ"dp thoi vi~c phai tra nguCri lao dQng
CQng
S" ". k' S""." ~o CUOI y 0 uau nam
1.275.l39.743 1.713.618.451
1.275.139.743 ==:::::;1:;,;.7.;1~3.=61=8;;,.4=5=1
£z
%~9'9£%~£'£Z
%00'017
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IL!Jq.Qs~I~.L
(yP9'6SpoSSpoO1)(yu060L:9~TL9I)
SOL"0~L"6~SOL"0~L"6~
(000'000'Z6)(000'000'Z6)(~S~'P6S'£96'~S)(~S~'P6S'£96'~S)9£Z'P~9'OP~'~L(PPS'~9~00P£'IS)
8IOoZ96'16Z"t£l("90085,,0685°"Z)
(000'000'9Ll)(000'000'9Lz:)
(IP~'L96'Zv~'S)(IP~'L96'ZP~'S)
6~~'6Z6'OIr£PI(IZ~'06Z'OLL"£I)
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~IOZ/6/0£AV~U~l)tplr'fUYOlr'f~oq~lyqudOqqUJqamovaoyo:
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doo;)Bt;l~PIOZ/ZI/I£UYOlW~!)[0V~0Vqooqilr'fu~TIAl~rurr§nquIDI~U\1lQUIq~n~!G
S)lH'lOGHOBIt:lqlIlf;)~~UO.ll~U\1lu~nquID!
ABUWl1Unvpnp9S
000'OZ8°66S'6II
000'OZS'66~'6II
000'OZ8'665'611;l.g.nll~Jf!9n:l.np9S
S)lS'lOGHOBID4l!4;)~~UO.ll~U\1lrr§nquID!
~-9ILllwl1unvpnp9S £SL"P6I'£IO'Z£
U~!llH~qdmnvp£no
000'OZS'66~'6II
n.!!q.QsI)q:lcl):I
runvpu9A
n.1Jlf.ps1Jlf:JUpil~ugpullqnll'PWP~u!,gr9Z
flJJHQSQ.H::>NOA'9"
(oaqld~!l)lyqud6qqurqomOY;loyo:qU!Wl~Anq.L
~UO!l{U!AQUIl'~UO!l{U.!Ad.L'I~UQnqd'6/Z~UQnpS£9S~UO!qUiAm,qd:litq.L;lilq.L~u.on'1u¥qd?:IAl~uQ::>
605.274.525254.294.268
7.439.958.66015.806.480.732
750.315.553
01
CODgty cA ph§D Luong Th\fc Th\l'c Ph§m ViDh LODgsA 38 dirong2/9, phuong 1, TP Vinh Long, tinh Vinh LongThuy~t minh Bao cao tai chinh h(tp Dhat (ti~p theo)
Bao cao tai chinh hQ'P nh~tcho Icy k~ toan k~t thuc ngay30/9/2015
31. CHI PHi BAN HANG Luy k@tir d§u Dam d~D cuBiIcy____ :....:N.::.i'im=-:D:.:a:..L..yNi'im tnreYc
197.958.838Chi phi nhan vienChi phi v~t lieu, bao biChi phi dung cu, dbdungChi phi khau hao TSCf)Chi phi dichVI) mua ngoaiChi phi khacCQDg
288.070.005167.122.608
6.631.795.7323.438.280.071
157.500.90710.682.769.323 25.054.282.576
32. CHI PHi QuAN LY DOANH NGHIE:P Luy k@tir d§u Dam d~D cuBi ky____ N:;..:.::;i'im=-:n::..:a:.z_yNi'im trueYc
10.650.523.804 12.651.007.556207.734.671 427.753.619109.069.510 154.656.643
1.738.836.478 2.034.458.788335.666.661 425.327.324
30.205.745.236 5.027.010.1671.063.027.210 2.021.866.2972.080.643.488 2.484.919.616
46.391.247.058 25.227.000.010
Chi phi nhan vienChi phi nhien li~u, v~t lieuChi phi dung cu, d6 dungChi phi khAuhao TSCDThue, phi va 1~phiChi phi djr phongChi phi dich vu mua ngoaiChi phi khacCQDg
33. THU NH~P KHAc Luy kS tir d§u Dam d~D cuBi kyNi'im Day Ni'im truce
-_o
~,AJI(lV,
9.462.265.961 19.423.534.5401.638.000
Thu nhaptir thanh Iy, nhuong ban TSCDThu nhap thanh 1ycong cu dungC\I, bao blThu ti~n h6 tro liii suAtthea cM twangClla Chinh philThu thira hang hoaThu vi ph~m hQ'pd6ngThu nh~p khacCQDg
1.675.522.000
1.069.820.616
1.878.106.00077.566.581
628.310.480283.715.551
22.292.871.15212.207.608.577
34. CHI PHi KHAc Luy k~ tir d§u Dam d~D cuBi ky____ :....:N.::.i'i=m~n:.:a:..L..yNamtrueYc
31.063.940.843 3.693.600.983Gia tri con l~i cua tai san c6 dinh thanh IyThu~ ph~t, bi truy thuChi phi khac
CQDg
35. pHAN LAI (LO) TRONG CONG TY LIEN KET, LIEN DOANH
3.323.814 3.061.7952.352.986.598 58.614.673
33.420.251.255 ===3=:.7=5=5.=27=7=.4=5=1
Luy kS til' d§u Dam dSD cuBi ky____ .:....:N.::.i'i:::m:...:D.:.:a:LyNi'im tnreYc
3.254.588.376Ph~n 1iiidUQ'chUOngtrong C6ngty TNHH thuang m~i Sai Gon - Vinh LongCQng 3.254.588.376
f)~n ngay l~p Bao cao tai chinh hQ'pnh~t nay, C6ngty dlJa vao sA li~u bao cao tai chinh t~i ngay30/6/2015 cua Congty
TNHH thuang m~i Sai Gon Vinh Long
36. CHI PHi sAN XUAT KINH DOANH THEO YEU TO Luy k@tir d§u Dam d~D cuBi kyNi'im nay Nam tru-eYc
164.380.834.772 774.524.325.115Chi phi nguyen, nhien, v~t li~uChi phi nhan congChi phi kh~u hao TSCf) (Thuy~t minh s6 14 va 15)Chi phi djchV\l mua ngoaiChi phi khacCQDg
11.224.099.0178.815.193.3305.819.387.557
32.779.556.292223.019.070.968
Thuy~tminh nay ia mot bOph~nhQ'Pthanh va phai duqc dQccimgv6i Bao cao tai chfnh hQ'Pnhat
15.761.995.61412.001.958.78849.432.691.64420.835.001.137
872.555.972.298
25
Cong ty cA phAnLurrng Thy:c Thl}'c Ph5m Vinh Long
S6 38 dirong 2/9, phirong 1, TP Vinh Long, tinh Vinh Long
Thuy~t minh Bao caotai chinh hQ'p nh§t (ti~p theo)
Bao cao tai chinh hQ'p ohit
cho leY kS toan kSt thuc ngay 30/9/2015
37. THUE THU NH~P DOANH NGHlE:P
ThuS suAt thue thu nhap doanh nghiep ("thuS TNDN") ap dung cho Cong ty la 22%lei nhuan chiu thue,Cac bao cao thuS ella Nh6m Cong ty chju S1,l'kiSm tra cua co quan thuS. Do viec ap dung lu~t va cac qui dinh vS thuS co thS
diroc giai thich thea nhieu each khac nhau, s6 thuS duoc trinh bay tren cac bao clio tai chinh hopnh~t co thS se bi thay d6i
thea quyetdjnh cu6i cung cua co quan thue.
37.1 Thu~ TNDN hi~nhanhThu~ TNDN hien hanh phai tra duoc xac djnh d1,l'atren 19i nhu~ chiu thuS cualeY kS toan hi~n t~i. Lgi nhu~n chiu thuS (I6
tinh thuS) cua Nh6m C6ng ty khac v6iIgi nhu~n (I6) dugc bao cao trong bao cao kSt qua ho~t d(lng kinh doanh hgp nh~t vi
Igi nhu~n chiu thuS khong bao g6m cac khoan m\lc thu nh~p chiu thuS hay chi phi dugc kh~u trir cho m\lc dich tinh thuS
trong cac leY khac va cling khong bao g6m cac khoan m\lc kh6ng pbai chiu thuS hay kh6ng duqc khAu trir cho m\lc dich tinh
thu~. Thu~ TNDN hi~n hanh pbai tra cua Nh6m Cong ty duqc tinh thea thu~suM da ban hanh d~n ngay k~t tMc ky k~ toano
Du6i day la d6i chi~u (I6) Igi nhu~n k~ toan truac thu~ tren bao cao kSt qua kinh doanh hgp nh~t va (I6 tinh thu~) Igi nhu~n
chiu thu~ uac tinh:
Luy kS tir aiu nam a~n cu6ikYNam nay Nam tm6'c
(La) lQ'iohu~n k~ toan trrro'c thu~
- Cac khmin diSu chinh tang
+ Chi phi khong az,c(lckhau trir+ Khoim chi phi khOnglien quan doanh thu, thu nhijp+ Khoim fiii chenh f¢chtY gia chuat/l1,fC hi¢n aii aiJu chinh giam niim truac+ Khocm16chenh f¢chtY gia chua th~l'chi¢n tc;zingay 30/912014+ Khocmtr(l cap thOivi¢c chua chi+ Khoim trich truac chi phi /iii vay+ Khoim doanh thu chua thifc hi¢n aii nh(jn
- Cac khoan diSu chinh giam
+ Thu nh(jp, [(Iinhu(jn aU(lcchia trong Congty lien kit+ C6 tu-c,/(li nhugn sau thui nhijn aU9'ctir cac hoc;zta(jng aii ch;u thui TNDN+ Tr(ldp thoi vi¢c aii chi cho nguai lao a(jng+ Chenh f¢ch thu nh(jp aU(lckhau trir niim tmac+ Liii chenh f¢chtY gia chua thifc hi¢n khOngchiu thui+ Difphong adu tu vao congty con+ Thu nh(jp tir chuyin nhu(fng bat a{5ngscm
TAng (la) IQ'inhu~n chiu thu~
- (L6) Igi nhu~n chiu thu~ cua ho~t d(lng kinh doanh chinh
Thu~ suM thu~ thu nh~p doanh nghi~p hi~n hanh
- (L6) Iqi nhu~n chiu thu~ cua ho~t d(lllg kinh doanh b~t d(lng san
- Chi phi thue TNDN hi~n hanh cua hO<;1td(lng kinh doanh bAt dQng san
Chi phi thu~ thu nh~p doanh nghi~p hi~n hanh
37.2 Thu~ TNDN hoan I~i
(84.831.277.377) (10.970.182.924)
597.263.469 1.106.021.609
507.929.87187.571.233
1.762.365
(12.052.732.520)
(3.254.588.376)(3.646.865.415)
(438.478.708)
(3.018.696)
(4.709.781.325)
(96.286.746.428)
(69.425.158.715)
22%
(26.861.587. 713)
1.036.151.892
1.036.151.892
3.061.795495.942.09837.911.204 ,lH
442.108 ~/,
513.664.4041'\.:;;
55.000.000
(3.397.448.554)
(2.156.319.576)
(J 30.185.175)(864.719.345)
(246.224.458)
(13.261.609.869)
(27.977.438.670)
22%
14.715.828.801
3.237.482.336
3.237.482.336
Baog CaD a6i k~ toaD
_______ N_a_m__D~ay~ ~N~a~m~tr~lf~6'~c. N~a=m~D~a~y ~N~a=m~t=r~rr~6'~cTai sao thu~ thu nh~p hoan l~iChi phi trich truac
DvphOng trg c~p th6~ vi~c
hi~n
Doanh thu chua tlwc hi~nChuySn 16 sang ky sau
C{}ng
280.530.743 376.996.059
5.898.377.630 5.898.377.630
6.178.908.373 6.275.373.689
Thu nh~p thu~ thu nh~p hoan I~i tinh vao k~t qua kinh doanh hQ'P Dhit
Bao cao k~t qua ho~t d{}ng kinh doanh
(96.465.316)
Thuych minh nay la m(\tb(\ ph~n hgp thanh va phai dugc dQc cung vai Bao cao tai chinh hgp nhfit
(65.1 01.1 06)
(28.640.739)
8.406.748(l2.1 00.000)
5.762.132.816
5.664.697.719
26
Thuy~t minh mlY la m('>tb9 ph~n hqp thanh va phili duge dQe eung vaiBilO eao tai ehfnh hqp nhAt 27
? " .,Cong ty co pban Lunng Thuc Thuc PhfimVioh Long
s6 38 dirong 2/9, phirong 1, TP Vinh Long,tinh Vinh Long
Thuy~t minh Baocao tai chinh hQ'p nh~t (ti~p theo)
Bao cao tai chinh hQ'p nhAt
eho Icy k8 toan k8t thuc ngay30/9/2015
38. LAI CO BAN TREN co PHIEU(L6) liii vas5 el,phieu duocsir dungtrong tlnh toan(16) liii co ban trenm6i el, phieudircc trinh bay bendiroi:
____ -=N:....;.a;;,;;-m:;;;;;_;;o;;,;;a;.,<."yNam trucrc
(L6) lei nhuan thuan phan bl, cho el, dong so hiru el, phieu phl, thong ella cong (85.963.894.585) (8.542.967.541)
S51ugng el, phieu phl, thong hru hanh blnh quan (e6 phieu) 11.959.982 11.959.982(La) lai CO' ban trenmBi c8 phi~u (7.188) (714)
Nhom Cong ty khong co cac giao djch e6 phieu ph6 thong ho~e giao dich e6 phieu ph6 thong tiem nangnao xay ra illngay
kSt thuc Icy kS toan d8n ngay hoan thanh cae bao d.o tai ehinh hqp nh~t.
39. GIAO DICH VOl cAc BEN LIEN QUAN
39.1 Giao djch vui cac thimh vienqlliill Ij cluJ.chat co lien quanCae thanh vien qm'm Iy ehu eh5t va cae ea nhan co lien quan g6m: cae thanh vien HQi d6ng Quan trj, Ban kiSm soat, Ban
T6ng Giam D5e va K€ toan truong. Thu nh~p ella cae thanh vien nay pMt sinh trong ky nhu sau:
Nam nay Nam trucrcLuang, thuang, thil lao va ph\! cfrp 1.108.575.000 1.892.507.885
39.2 Giao dich vui cae ben lien quank/Ule
Trong Icy, Nhom Cong ty phat sinh nghi~p V\!v6i cae ben lien quan kMe nhu sau:MJ:· bA Nam na~ Nam trucrc01guan \l
Doanb thu ban hang, cungdp dich VI}
T6ng eong ty luang th\fe Mi~n Nam C6 dong 160 41.472.544.307 69.691.994.030 ./Cong ty luang th\fe Long An Cty ella e6 dong 160 9.500.000.000 ~Cong ty luang th\fe BSn Tre Cty ella e6 dong Ian 16.143.995.000 25.262.541.750Cong ty luang th\fe B~e Lieu Cty eua e6 dong 160 4.028.622.500Cong ty luang th\fe D6ng Thap Cty ella e6 dong 160 17.151.267.500Cong ty luang th\fe Tra Vinh Cty ella e6 dong 160 39.726.000Cong ty luang th\fe Vinh Long Cty eua e6 dong 160 46.230.000Cong ty luang th\fe Song H~u Cty ella e6 dong 160 12.299.700.000
Mua v~t tu, hang hoa, dich VI}
T6ng eong ty luang th\fe Mi~n Nam Cl, dong 160 299.651.110Cong ty luang th\fe Long An Cty ella e6 dong 16n 31.463.300.000Cong ty luang th\fe Vinh Long Cty ella e6 dong Ian 666.934.817Cong ty TNHH thuang m<.liSai Gon Vinh Long Cty eua e6 dong 16n 87.328.553Cong ty luang th\fe Song H~u Cty eua e6 dong 160 70.681.600
C6 tlfC dUQ'cchia
Cong ty TNHH thuang m~i Sai Gon Vinh Long Cong ty lien kSt 3.496.857.915 2.053.807.926
s6 du v6i cae ben lien quan t<.lingaykSt thue ky k€ toan:MJ:· bA sJ: J:.k' sA d§u nam01guao \l o CUOI ~
Pbai tbu khach hang
Tl,ng eong ty luang th\fe Mi~n Nam C6 dong Ian 241.948.140 821.798.318Cong ty el, ph~n Doeimexeo Cty ella e6 dong Ian 103.665.064.251 105.665.064.251
103.907.012.391 106.486.862.569
Tra truo'c cho ngu()'i ban
DNTN Khanh Hung Khaeh hang 5.009.287.000 6.050.000.0005.009.287.000 6.050.000.000
sA cuAi ky sA d§u nam
Congty c8 ph§n Luong ThucTIII.rc Phiim Vinh Long
sf, 38 dirong2/9, phtrong 1,TP Vinh Long, tinh Vinh LongThuy~t minh Bao caotai chinh hQ·p nhfit(ti~p theo)
Bao cao tili chinh h'lP Dhit
cho icy k~ toan k~t thuc ngay3019/2015
40.cAc CAM KET40.1Cac cam k~t thue hoatdQDg
Nh6m Congty hien dang thue d~t thea hop dong thue hoat dQng.Vao ngay 30 thang 09 nam 2015, cac khoan ti€n thue phai
tra trong tirong lai theahop d6ngthue hoat dQngdiroc trinh bay nhu sau:
f)~n 1 nam
Til 1 namd~n 5 namTren 5 namCQog
373.905.589 384.451.6391.495.622.356 1.537.806.554
11.377.868.934 11.889.610.071--------13.247.396.879 13.811.868.264
~
~~"0
"
Thuyet minh nay la mQt bQph~n hop thanh va phai diroc doc cung vci Bao cao tai chinh hop nh~t 28
Cong ty c6 ph§n Luong Thl}'CTh'lc PhAm VInh Long
s6 38 dirong 2/9, phuong 1, IP Vinh Long, tinh Vlnh Long
Thuyet Minh Bao cao tai chinh hQ'PnhM (ti~p theo)
Bao cao tai chlnh hop nhAt
ehokY k€ toan k€t thucngay30/9/2015
40. cAc CAM KET
40.2 HQ'p dAng ban ngoalt~c6 ky han
Tai ngay k€t thuc ky k€ toan, C6ng ty co cac hop d6ng ban ngoait~ co ky han chua thuc hiennhtr sau:
s6 tham chi~u
Dan vi tinh: VND
s6 ti~n Tygia Bien dQ
Nga~ giao djch Nga~ d~nhan (Usn) T~ gia k~ han 30/09/2015 giao dQng
15/0112015 14/0112016 2.000.000 21.680 22.440 1.520.000.000
15104/2015 12/10/2015 1.000.000 21.942 22.440 498.000.000
3.000.000 2.018.000.000
610150115004NIB-FX
ThuyetMinh nay la m9t b9phan hop thanh vaphai duocdoc cung voiBao cao taichinh hopnhat 29
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Thuy~t minh nay la mi)t bi) ph~n hgp thanh va phili duqe dQe eimg v6i Bao eao tai ehfnh hqp nhdt 32
f'
CODgty c6 phADLuong Thy:c Thl}'cPh§rn Vinb Long8638 duong2/9, phuong 1, TP Vinh Long, tinh Vinh LongThuy~t minh Bao cao tii chinh hQ'pnhfit (ti~p theo)
Bao cao tii chinh hQ'PDhitehoIcy k~ toan k~t thuc ngay30/9/2015
A ~ • ,Cdng ty co phanLuong ThucThuc Pham Vinh Long8638 duong2/9, phirong 1, TP Vinh Long, tinh VInh LongThuy~t minh Bao cao tii chinh hQ'pnhfit (ti~p theo)
Bao caotili chinh hQ'Pnh§tehoIcy k~ toan k~t thuc ngay30/9/2015
42. MT)Cotcn VA CHiNH SACH QUAN LY Rin ROTAl cHiNHNo phai tnt tai ehfnh cua Nh6m Cong ty bao gam cac khoan yay, phai tra nguoi ban va cac khoan phai tra, phai nQPnganhankhac, Muc dlch ehfnh cua nhtrng khoan no' phai tra tai ehfnh nay la nharn huy dQng ngu6n tai chinh phucV\) cac hoat dQngcua Nh6m Cong ty. Nh6m Cong ty c6 cae khoan phai thu khach hang, cac khoan phai thu khae, tiSn m~t, cae khoanwongduong tiSn va tiSn gui ngin h~ phat sinh trgc ti@ptir ho~t dQngcua Nh6m Cong ty. Nh6m Cong ty khong nfun giu hay pMthanh eong e\l tai chfnh phai sinh.
Nh6m Cong ty e6 rui ro thi truOng, rui ro tin d\lng va rui ro thanh khoan.
Ban T6ng Giam d6e xem xet va th6ng nh~t ap d\mg cae ehfnh saeh quan Iy eho nhung rui ro noi tren nhu sau.
Riii ro thj trU'ilng
Ho~tdi)ngkinh doanh eua Congty se ehu y~uehiu ruiTO khi co sg thay d6i vSgia,ty gia h6i doai va liiisudt.
Rui ro vi gia:Cong ty ehiu rui ro vS gia cua cac eong C\lv6n pMt sinh tir cae khoan d~u tu e6 phi@ung~n h~ va dai h~ do tinh khongch~c chin vS gia tuang lai eua e6 phi@ud~u tu. Cae khoan d~u tu e6 phi@udai h~n dugc nfun giu voi m\ic dieh ehi@nlugc hludai, t~i thai diem k@tthuc nam tai chinh Cong ty chua co k@ho~ch ban cae khoan d~u tu nay.
Rui ro vi tY gia h6i Qoai:
Cong ty chiu rui ro vStY gia do gia tri hgp Iy eua cae lu6ng tiSn trong wong lai eua mi)t cong C\itai chinh se bi@ndQngtheonhUngthay d6i cua ty gia ngo~i t~ khi cae khoan vay, doanh thu va chi phi cua Cong ty dugc thgc hi~n bftngdon vi tiSn t~khae voi d6ng Vi~t Nam.
Rid ro iiii sUi1t
Rui ro liii suAtIa rui ro rna gia tri hgp Iy ho~c cac lu6ng tiSn trong tuong lai cua mQt eong C1,ltai chinh se bi~ndi)ng theonhUngthay d6i eua lili suM thi truong. Rui ro thi truang do thay d6i lili suM eua Nhom Cong ty chUy~u lien quan dSncae
khoan vay voi lili suMtha n6i.
Nhom Congty quan Iy rui ro lili suAtb~ng each philn Heh tinh hinh c~ tranh tren thi trUOngde co duge cae lili suftt co Igieho m\le dich cua C6ngty va vftnn~m trong gioi h~n quan ly rui ro eua minh.
\~
o
Rui ro ngo(li t¢
Rui ro ngo~i t~ la rui ro rna gia tri hgp Iy ho~c cac lu6ng tiSn trong wong lai cua mQt c6ng c\i tai chinh se biendQngtheonhUngthay d6i cua ty gia h6i doai. Nh6m Cong ty ehiu rui ro do sg thay d6i cuatY gia h6i dow lien quan tr\)'ctiep d~n caeho~t dQngkinh doanh cua Nh6m C6ng ty. Nhom Cong ty co rui ro ngo~i t~ do thgc hi~n mua va ban hang hoa bftng cac donvi tiSn t~ khae voi d6ng tiSn k~ toan cua Nhom Cong ty nhu dugc trinh bay trong Thuy@tminh s6 2.4. Nhom Cong ty phOngngira rui ro ngo~i t~ b~ng each giu cac khoan vay thuk co g6c ngo~i t~ va bftng cach sir d\ing hqp d6ngIcy h~ ngo~i t~
(Thuy@tminh s6 40.2).
Rui ro vJ gia c6phdu
Cac c6 phiSu dil niem y@tva chua niem ySt do Nhom Cong ty n~m gift bi anh hu6ng boi cae rui ro thi truOngpMt sinhtir tinhkhong ch~c chin vS gia trj tuang lai Cllac6 phi~u d~u tu. Nh6m Cong ty quan Iy gia rui ro vS gia c6 phi@ubftngcach thiSt I~ph~n muc d~u tu vao c6 [email protected] Quan tri cua Nh6m Cong ty cling xem xet va phe duy~t toan bQcac quySt dinh d~utu
vao c6 phi~u.
T~i ngay 30 thang 09 nam 2015, gia tri hgp ly cua cac khoan d~u tu vao c6 phi~u niem ySt va chua niem yet cua C6ngty la10..300.723.561 d6ng Vi~t Nam (ngay 31 thang 12 nam 2014: 10.291.832.098 d6ng Vi~t Nam). NSu gia cua cac c6 phi~unay giam 10% thi Igi nhu~n truoe thu@cua Congty se giam khoang 1.030.072.356 VND (ngay 31 tMng 12 nam 2014:1.029.183.210 VND), ph\l thuQc vao vi~c giam gia tri nay co dang k@ho~c keo dai hay khong. NSu gia cua cac c6 phi~u naytang len 10%, 19i nhu~n truoe thuS cua Cong ty se tang len khoang 1.030.072.356 VND (ngay 31 thang 12 nam 2014:
1.029.183.210 VND).
-----------------------------------------------
Coog ty cA ph§n Luong Thuc Thuc Ph§m Vinh Long
S6 38 dirong2/9, phirong 1, TP Vlnh Long, tinh Vlnh Long
Thuy~t minh Bao caotili chinh h(,rp nh§t (ti~p theo)
Bao cao tili chinh hqp ohit
cho leY k~ toan k~t thuc ngay3019/2015
Rui ro v~ gia hanghoa
Nhom Cong ty co rui ro vB gia hang hoa do thirc hien mua mQt s6 loai hang hoa nhat djnh, Nh6m Cong ty quan ly rui ro vBgia hang hoathong quaviec theo doi chatchi! cac thongtin va tinh hinh co lien quancua th] tnronghang h6anham quanlythai diBm mua hang, k~ hoach san xuat va mire hang t6n kho mQt each hill'ly. Nh6m Cong ty chua st'r dung cac cong cu phatsinh dam bao d~ phong ngira cac rui1'0 vB gia hang h6a.
Rui TO tin dung
Rui ro tin d\mg la rui ro rna mQt ben tham gia trong mQt cong C\1tai chinh ho~c hgp d6ng kMch hang khong thvc hi~n cac
nghla V\1cua minh, dl1n dSn t6n thAt vB tai chinh. Nhom C6ng ty co rlli ro tin d\lngtil' cac hOl;ltdQng san xufrt kinh doanh clla
minh (ehll ySu d6i vai cac khoan pMi thu khach hang) va tir hOl;ltdQng tai chinh clla minh, chU y~u la tiSn gUi ngao hang.
Phtii thu khdch hang
Nh6m C6ng ty quanIy rlli ro tin d\lng khach hang thOng qua cae chinh sach, thll t\lC va quy trinh ki~m soat clla Nhom C6ngty co lien quan dSn vi~e quanIy rui ro tin d\1ng khach hang.
Nh6m Cong ty thuOng xuyen theo doi cac khoan phai thu khach hang chua thu dugc. £)6i vai cac khach hanglan, Nhom
Cong ty thvc hi~n xem xet sv suy giam trong ch~t IUQ'llgtin d\1ng clla tirng khach hang tl;lingay I~p baocao. Tren C(1 S(1nay
va vi~c cac khmin phai thu kMch h~mg ella Nhom C6ng ty co lien quan d~n nhiSu kMch hang khac nhau, rui ro tin d\lng
kh6ng bi t~p trung dang kS vao m9t khach hang nh~t dinh.
Ti~ngui ngan hang
Nhom C6ng ty chll ySu duy tri s6 duotiBn gt'ri tl;li cac ngao hang dugc nhiSu nguai biSt dSn(1 Vi~t Nam. Rlii ro tin d\lng d6i
v6i s6 du tiSngui tl;licac ngan hang dugc quanIy theo chinh sach clla Nhom C6ng ty. Rlii ro tin d\1ng t6i da eila C6ng ty d6i
vai cae khoan m\lc trong bang cao d6i kS toan hgp nh~t chinh la gia trj ghi s6 nhu trlnh bay trong ThuYSt minh s6 4.Nhom
C6ng ty nh~n th~y muc dQ t~p trung rLliro tin d\lng d6i vai tiSn gt'ri ngao hang la th~p.
Rui TO thanh kltoan
Rili ro thanh khoan la rlli ro Nhom Cong ty g~p kho khan khi thve hi~n eac nghla V\l tai chinh do thiSu v6n. Rlii ro thanh
khoan clla Nhom Cong ty chll ySu phat sinh tir vi~c eac tai san tai chinh vang phai tra tai ehinh co eac thai di~m dao h<.lO
Nhom C6ng ty giam sat rlli ro thanh khoan thOng qua vi~c duy tri m9t IUQ'llgtiSn m(lt va eae khoanwang duang tiBn va cae
khoan vay ngan hang(1 muc rna Ban T6ng Giam d6c cho la dll d~ dap frng cho cae hOl;ltd9ng ella Nhom C6ng ty va d~ giam
thi~u anh huang clla nhling biSn dQng vB lu6ng tiSn.
Bang duai day t6ng hgp thai hl;lnthanh toan clla cae khoan ng phai tra tai chinh clla Nhom C6ng ty dva tren cae khoan thanhtoan dv kiSn theo hgp d6ng trenC(1 S(1chua dugc chiSt khAu:
I
sa cu8i kyCac khoan vay
Phai tra nguai ban
Cac khoan phai tra, phai nQP khac va chi phi phai tra
CQng
sA dSu nam
Cac khoan vay
PMi tra ngubi ban
Cac khoan pMi tra, phai n9P khae va chi phi phai tra
CQng
Til 1Damtro- XUaDg
Tren 1Damd~n 5nam CQng
239.673.163.244
295.000
6.475.511.529
239.673.163.244
295.000
6.475.511.529
246.148.969.773 246.148.969.773
231.161.062.300
10.282.458
699.304.121
40.244.437.000 271.405.499.300
10.282.458
699.304.121
231.870.648.879 40.244.437.000 272.115.085.879
Tai san dam bao
Nhom C6ng ty diisud\1ng tai san c6 dinh, hang t6n kho va cac khoan phai thu lam tai san thS eh~p cho cac khoan vay tl;licaengao hang thuang ml;li(ThuySt minh s6 17).
Nh6m C6ng ty khong n~m giil' tai san dam bao clla mQt ben khac vao ngay 30 thang 09 nam 2015 va ngay 31 tMng 12 nam2014.
Thuy~t minh nay la m(>tb(>ph?n hgp thimh va phai dugc dQc cung vai Bao cao tai chinh hgp nhAt 33
17£
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Cong ty c8 phAn Lu-o'ngThl}'CThuc Ph~m Vinh Longse 38 duong2/9, phuong I, TP Vinh Long, tinh Vinh LongThuy~t minhBaG cao tai chinh hlrp nhfit (ti~p theo)
BaG cao tai chinh hW nhfitehoIcy k~ toan k~t thuc ngay30/9/2015
43. TAl SAN TAl CHiNH vA NQ PHAI TRA TAl CHINH (ti~p theo)
Gia tr] hop Iy ella cac tai san tai ehinh va no phai tra tai ehinh diroc phananh thea gia tri rna cong cu tai ehinh co th~ dugechuyen d6i trong rn('>tgiaodjch hien tai gitra cac ben tham gia, ngoaitrir tnrong hop bitt buoc phai ban hoac thanh IY.
Nh6rn Congty sir dungphirong phap va giadjnh sau d~ inrc tinh gia tri hop Iy ella cac tai san tai ehinh va no phai tra taiehinh:
• Gia tri hopIy cua ti~n mat, ti~n giri ngan hang, cae khoan tuang duang ti~n va ti~n giri ngin h~n, eae khoan phaithu khaeh hang va cae khoan phai tim khae, eae khoan phai tra nguai ban, phai tra khac vang phai tni ngin h~n khactuang duang v6i gia tri ghi s6 cua eua cae khoan rn\lc nay do nhilng cong C\lnay eokY h~ ngin.
• Gia tri hgpIy eua eac khoan vay dugc u6c tinh bing cach chiSt khAu luBng ti~n su d\lng liii suAthi~n t~i ap d\lngcho eae khoan ng eo d~e di~rn va tho'i gian dao h~n eon l~i tuang t\1.T~i ngay 30 thang 09 narn 2015, gia trj ghi s6 euacae khoan vay khong eo khae bi~t tr911gySu so v6i gia tri hgp IY.
44.s6LI~U THONG UNG
MQts5 khofm m\le tuang (rug tren bao cao tai ehinh nam tru6e dii duge phan lo~i I~i eho phil hc;rpv6i each trinh bay ella baocao Utiehinh nam nay.
45. cAc sV KI~N PHAT SINH SAU NGAy KET THUC KY KE ToAN
Ph~ Thi CAmNhungNguai l~p bi~u
Phan NgQc BlnhK~ toan tru6ng
Ngay 20 thang 10 nam 2015
- ))/
J'I
T6ng Giam dBc
Thuy~tminh nay la m('>tb('>ph~nhgp thanh va phitiduge dQeclingv6i BaoCaD tai ehinh hgp nhAt 35