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BAO C AO T A l C H f NH H0 P NHA T C ONG T Y C 6 PHA nT U6 C SA T T H ONG V I^ T NA M C h o n & m t ^ l ch l nh kt Ui i i c ng^ y 31/ 12 / 2016

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Page 1: BAO CAOTAl CHfNH H0P NHAT - vipesco.com.vn · hpp ly ve vipc lipu Bao cio tii chinh hpp nhat cua Cong ty co cdn sai s6t trpng yeu hay ... Thu^c sAt tning Vi^t Nam ... tinh hlnh luu

BAO CAO TAl CHfNH H0P NHAT

CONG TY C6 PHAn TU6C SAT THONG V I T NAM

Cho n&m t l chlnh kt Uiiic ng^y 31/12/2016

Page 2: BAO CAOTAl CHfNH H0P NHAT - vipesco.com.vn · hpp ly ve vipc lipu Bao cio tii chinh hpp nhat cua Cong ty co cdn sai s6t trpng yeu hay ... Thu^c sAt tning Vi^t Nam ... tinh hlnh luu

12-39

10-11

09

06-08

06-39

04-05

02-03

Iking

NQI DUNG

Bio ciocOaBu Ting Gite die

BiocioK iimtoindiclIp

Btoctottichlnhhopnhitdiduockiimtoin

Bingclndiikitoinbopnlit

Bio cio kit quihott ding kinhdoanh hop nhit

Biocioluuchuyintiintihppnhit

ThuyitminhBiociotiichinhhppiihit

C6ng ty Cj phln Thuic lit tr&ng V l(t Nm

Si 102 NnuySn Blnh Chiiu, phuimg Pa Kao, CMfa 1, TP Hi Chi Mint

Page 3: BAO CAOTAl CHfNH H0P NHAT - vipesco.com.vn · hpp ly ve vipc lipu Bao cio tii chinh hpp nhat cua Cong ty co cdn sai s6t trpng yeu hay ... Thu^c sAt tning Vi^t Nam ... tinh hlnh luu

CSng ty TNHH Hing K iAm loin AA SC di thyrc hita iAm toin cic Bio cio tii chinh h p nhAt cho C6ng ty.

CONG BO TRA CH NHI$M CUA BAN T6NG GIA M B6C DOl V Ol BA O CAO TAl CHtNH HQP NHAT

Ban T A ng Giim dAc C6ng ty chju trich nhitai vA vita lip Bio cio tii chinh hop nh&t phin inh trung th\rc, hop ^ tinh

hinh tii chinh, k^t qui hoat d$ng kinh doanh vi tinh hinh luu chuyta tien t? ciia C6ng ty trong nim. T rong qui trinh

lta Bio cio tii chinh h^p nhit, Ban T A ng Giim dA c Cdng ty cam ket da tuin thu cic yta ciu sau:

-X iy di^ng vi duy tri kilm soit ndi bo mi Ban T6ng Giim dAc vi Ban quin trj Cong ty xic djnh li cAn thiAt dl dim

bio cho vi^c lip vi trinh biy Bio cio tii chinh hop nhat khdng c6n sai s6t trong yeu do gian l|n ho$c do nham lln;

-L ^a chpn cic chinh sich kA toin thich hop vi ip dyng cic chinh sich niy mi t cich nhAt quin;

-Bua ra cic dinh gii vi do doin hop ly vi thin tr ng;

(Mien nhitai ngiy 21 thing 05 nim 2016)

(BA nhitai ngiy 21 thing 05 nim 2016)

Thinh vita

Thinh vita

Tru ngban

TnrOngban

Ong: Lc QuAc Lam

Ong: Ph^m V Sn Chixcmg

Ong: B^ng Anh Minh

6ng: NguySn X uta K hinh

Cic thinh vita cia Ban K iAm soil bao gAm:

Ph6 T A ng Giim dAc

T Ang Giim dAc

Bi: T rAn T hj M$ng Thu

^ng: NguyAn T hin

Cic thinh vita cua Ban TA ng Giim dAc di diAu hinh Cdng ty trong nim vi tfi ngiy lip bio cio niy bao gAm:

(Mien nhitai ngiy 21 thing 05 nim 2016)

(Mien nhi^mngiy 21 thing 05 nim 2016)

(BA nhital ngiy 21 thing 05 nim 2016)

nim 2016, nay li T hinh vita HBQT )

(Mien nhim Chu tjch HBQT ngiy 21 thing 05

(BAnhitamgiy21 thing 05 nim 2016)

Thinh vita HBQT

Thinh vita HBQT

Thinh vita HBQT

Thinh vita HBQT

Thinh vita HBQT

Thinh vita HBQT

Nguyen Chiitich

ChiS tjchTT OQT

6ng: Ph m Thanh TOng

Ong: Boin T in V inh

6ng: Nguyln Binh NhuAn

6ng: T ran Thing

Chx^: NguySn Buc ThuAn

dng: NguySn T hin

Ong:NguySnX u&nBic

Cflng ty C A phAn ThuAc sit trilng V i$t Nam du e thinh l^p vi hot d^ng theo Giiy chiing nh$n ding ty kinh doanh

Cdng ty C6 phAn sA 0300408946 ngiy 11/05/2006 do S6 K A hoach vi Bau tu T hinh phA HA Chi Minh cAp. GiAy

chimg nhin ding ty kinh doanh thay dA i Ian thir 8 ngiy 22 thing 12 nim 2016.

Try s6 chinh c^a C6ng ty t i: SA 102 NguyAn Blnh ChiAu, Phu6ng Ba K ao, Qu n 1, Thinh phA HA Chi Minh.

H^IB6NG QUAN TRf, BAN T6NG GIA M DOC V A BAN KlM SOAt

Cic thinh viftn cia H^i dAng Quin trj trong nim vi ti ngiy % bio cio niy bao gAm:

: C6ng ty C A phAn ThuAc sit trhng V i$t Nam (sau diy g?i t t li "C6ng ty") Utah biy Bio cio ciia

chlnh hop nht ciia Cong ty cho nim tii chinh k^t thuc ngiy 31/12/2016.

Ban T A ng Giim dA c C6ng ty C A

mlnh vi Bio cio tii

c^ngty

BA O CA O CUA BAN T6NG GIAM D6C

C ftng ty cA ph&n ThuA c sit (rung V it Nam

SA 102 Nguyen Binh ChiA u, PhudngBa K ao, Quin 1, TP HA Chi Minh

Page 4: BAO CAOTAl CHfNH H0P NHAT - vipesco.com.vn · hpp ly ve vipc lipu Bao cio tii chinh hpp nhat cua Cong ty co cdn sai s6t trpng yeu hay ... Thu^c sAt tning Vi^t Nam ... tinh hlnh luu

L 4p. ngay 27 thing 03 ndm 2017

Thay m t Ban Ting Gidm die

-N6u r5 cic chuin myc ki todn duyc dp dyng c6 duyc tufin thii hay khdng, c6 nhflng dp dyng sai l^ch trong yu din

miic cAn phdi cdng b6 vd gidi thich trong Bio cdo tdi chinh hgp nhit hay khdng;

-L ^p vd trinh bdy cdc Bdo cdo tdi chinh h p nhit trdn co sd tudn thu cdc Chuin myc k todn, Ch d k todn doanh

nghi^p V it Nam vd cdc quy djnh phdp 1 c6 lien quan d^n vi$c l$p vd trinh bdy bdo cdo tdi chinh hop nhit;

-L $p cdc Bdo cdo tdi chinh hop nhat d\f^ tren co sit hofLt dgng kinh doanh lien tyc, trit tni^ng hop khdng thk cho

ring C6ng ty s5 dip tyc ho?t d^ng kinh doanh.

Ban Ting Gidm die C6ng ty ddm bdo ring cdc si k todn duoc luu giu de phdn dnh tlnh hlnh tdi chinh cda C6ng ty,

vdi mdrc dO trung thyc, hop ly ti bat cii th ri diem ndo vd ddm bdo ring Bdo cdo tdi chinh hop nhit tudn thu cdc quy

djnh hi^n hdnh ciia Nhd nude. D^ng th i c6 trdch nhi^m trong vice bdo ddm an todn tdi sdn ciia Cdng ty vd thyc hi^n

cdc bi?n phdp thich hyp di ngdn ch$n, phdt hi^n cdc hdnh vi gian l^n vd cdc vi ph m khde.

Ban T ^ng Gidm d^e C^ng ty cam kit ring Bdo cdo tdi chinh hop nhit dd phdn dnh trung thyc vd hop ^ tinh hlnh tdi

chinh cua Cong ty t i th i diem ngdy 31/12/2016, kit qud ho^tt dpng kinh doanh vd tinh hlnh luu chuyen tiin t? cho

ndm tdi chinh kit thiic cdng ngdy, phu hop vdi Chuan myc ke todn, Che do ki todn doanh nghicp V it Nam vd tudn thii

cdc quy djnh phdp ty c6 lien quan din vi^c l|p vd trinh bdy Bdo cdo tdi chinh hop nhit.

Camkitkhic

Ban T ing Gidm die cam kit ring C6ng ty khdng vi ph^m nghla vy cfing b6 th6ng tin theo quy djnh t?i T hSng tu si

155/2015/TT -BT C ngdy 06/10/2015 eua B$ Tdi chinh hu6ng din cdng b6 thong tin trdn T hj tnrdng chiing khodn.

Cng ty Ch ph&n T huic sit ring V I t Nam

Si 102 Nguyen Pinh Chiiu, Phufrng Ba K ao, Qudn 1, TP H& Chi Minh

Page 5: BAO CAOTAl CHfNH H0P NHAT - vipesco.com.vn · hpp ly ve vipc lipu Bao cio tii chinh hpp nhat cua Cong ty co cdn sai s6t trpng yeu hay ... Thu^c sAt tning Vi^t Nam ... tinh hlnh luu

4

hAngki^mtoAnaa5c

T : (84) 4 3824 1990 | F : (84) 4 3825 3973 I 1 Le Phung Hieu. Hanoi, V ietnam

Chiing t6i da kiem toin Bio cio tii chlnh hpp nhat k^m theo ciia Clng ty Cl ph&n T hu6c sit trung V i^t Nam dupe l|p

ngay 27 thing 03 nim 2017, tCr trang 06 din trang 3 , bao glm: Bang can doi ke toin hpp nhat t i ngay 31 thing 12

nim2016, Bao cao kit qui ho^t dpng kinh doanh hpp nhat, Biocio luu chuyln tien t hpp nhat cho nimtii chinh kit

thiic cilng ngay vi Bin T huyet minh bio cio tii chinh hpp nhlt.

Trich nhlgm ciia Ban Ting Giim d^e

Ban T ing Giim die Cdng ty chju trich nhim vh vi$c l|p vi trinh biy trung th c vi hgp ly Bio cio tii chfnh hpp nhat

cua Cong ty theo Chuan m^c k^ toin, Che dp ke toin doanh nghi^p V i^t Nam vi cic quy djnh phip ly co liin quan

den vi^c l^p vi trinh bay Bio cao tii chinh hpp nhat vi chiu trich nhipm ve kiem soit npi bp ma Ban T ong Giim doc

xic djnh li can thiet de dim bio cho vic lip vi trinh biy Bio cio tii chinh hpp nhat khong c6 sai s6t trpng yeu do

gian ln ho^c nhim Ian.

Trich nfai^m cua K iem toin vien

Trich nhi^m ciia chung toi la dua ra y kien ve Bio cio tii chinh hpp nh&t dpa trin k^t qui cua cupc kilm toin. Chung

toi da tien hanh kiem toan theo cic Chuan m^c kiem toin V i^t Nam. Cac chuan m^c niy yiu cau chiing toi tuan thii

chuan m^c vi cic quy djnh ve d^o ^ixc nghl nghipp, l|p ke ho^ch vi thpc hi^n cupc kiem toan de d^t dupe s dam bao

hpp ly ve vipc lipu Bao cio tii chinh hpp nhat cua Cong ty co cdn sai s6t trpng yeu hay khong.

Cdng vi c kilm toin bao gom thpc hi n cic thu tpc nhim thu thip cic bing chiing kiem toin vh cic si Hu vi thuylt

minh tren Bio cio tii chinh hpp nhlt. Cic thii tyc kilm toin dupe lpa chpn dpa tr n xet doin ciia kiim toin viin, bao

gom dinh gii nii ro c6 sai s6t trpng yeu trong Bao cao tii chinh hpp nhat do gian l$n ho^c nham Ian. K hi thpc hi^n

dinh gii cic rui ro nay, kiem toin vi^n di xem xit kiem soit npi bp ciia Cong ty li^n quan den vi^c lip vi trinh biy

Bao cao tii chinh hpp nhlt trung thpc, hpp ly nhim thilt ke cic thii tyc kiim toan phii hpp voi tinh hinh thyc tl, tuy

nhiSn khong nhim myc dich dua ra y kiln ve hi^u qua ciia kiem soit npi bp ciia Cong ty. Cong vi^c kiem toin cung

bao gom dinh gii tinh thich hpp ciia cac chinh sich kl toin dupe ap dyng vi tinh hpp ly ciia cic uac tinh kl toin ciia

Ban T ing Giim die cung nhu dinh gii vipc trinh biy ting the Bio cao tai chinh hpp nhat.

Chiing tli tin tudng ring cic bing chung kilm toin mi chiing tdi di thu th|p dupe la day du vi thich hpp lim co sd

cho y kiln kilm toin cua chung toi.

S6: (^ /2017/BCK TTC-AASC .K T 7

BAO CAO K IEM TOAN D0C L A P

K inh gut: Quy Co ding, H$f ding Quin trj vi Ban T ong Giim die

Cong ty C6 phan I huoc sit (rung V i^I Nam

aasc

Page 6: BAO CAOTAl CHfNH H0P NHAT - vipesco.com.vn · hpp ly ve vipc lipu Bao cio tii chinh hpp nhat cua Cong ty co cdn sai s6t trpng yeu hay ... Thu^c sAt tning Vi^t Nam ... tinh hlnh luu

Nguyln Ng^c L A n

K ilm toAn vicn

Giay chung nhn dAng k hAnh ngbl

si: 1427-2013-002-1

V u X uA n Biln

Ph6 T ing GiAm die

Gily chung nh|n dAng k hAnh ngh!

si: 0743-2013-002-1

Ha NQi, ngay 28 thing 03 n&n 2017

SC

kiln cu Idlm toin vitn

T heo kiln cua chhng t8i, BAo cAo tii chfnh h p nhlt d3 phAn Anh tnmg tinrc vA hpp ^ , tr&i cA c khia canh trpng ylu

tinh hinh tAi chfnh cua Cong ty d phan Thu c sA t tning V i t Nam t i ngAy 31 thAng 12 nim 2016, cung nhu kit quA

ho it dgng kinh doanh vA tinh hlnh luu chuyln tiln t? cho nAm tAi chinh kit thiic cung ngA y, phu h^p vdti Chuin mt c,

Chi d$ kl toAn doanh nghi$p V i^t Nam hi^n hAnh vA cAc quy djnh phAp ly c6 U^n quan din vic % vA trinh bAy bAo

cAo tAi chinh h p nhlt

Page 7: BAO CAOTAl CHfNH H0P NHAT - vipesco.com.vn · hpp ly ve vipc lipu Bao cio tii chinh hpp nhat cua Cong ty co cdn sai s6t trpng yeu hay ... Thu^c sAt tning Vi^t Nam ... tinh hlnh luu

383.954.527

9.842.741.715

135.617.449

10J 62.313.691

(5299.979.533)

183.957.630.587

178.657.651.054

5.874.794

(29.397.789.363)

9.051.821.019

6.597.965.347

241.918.666.349

228.176.538.146

16.100.000.000

33.323.523.554

49.423.523.554

466.620.026.445

V ND

01/01/2016

215.237.445

4.981.898.159

472.465.112

5.669.600.716

(6.178.550.414)

150.768.792.129

144.590.241.715

6.457.205

(35.554.376.026)

7.492.973.718

3.863.510.436

228.862.373.617

204.670.938.950

10.000.000.000

10.000.000.000

27.000.000.000

59.629.727.510

86.629.727.510

451.560.508.891

V ND

31/1212016

16

13

09

07

06

05

04

03

slnh

SuyitMiTAI SAN

si

100A . TAI SAN NCAN HAN

110I. Tlin vl cic khoin tmmg dmmg din

1111. T iin

1122. Cic khoin tpongdpong tiin

120n. Dlutirtlldilnhngiiilisil

123l.BautunimgiSdcnngiyilioliin

130m. Cic khoin phil thn ngin h(n

1311. Phii thu ngfin hpn cua khich hing

1322 Tri tru c cho ngu i bin ngin hpn'

1363. Pbii thu ngin hjn khic

1374. Dp phdng phii thu ngin h|n kh6 dpi

1395. T ii sin thiiu chd nil If

140IV . Hingtinkho

1411. Htogtonkho

1492. Dp phdng giimgii hingtinkho

150V . Til sin ngin hgn khic

1511. Chi phi tri tnroc ngin h?n

1522. T hui GT GT ^upe khiu trit

1533. Thus vi cic khoin khic phii thu NhinoOc

BANG CAN 6l K& TOAN HgfP NHAT

Tfi ngiy 31 thing 12 nOm 2016

Bio cio til chlnh hpp nhit

Nimtiichinh kit thucngiy 31/12/2016

C Ong ty Ci phln Thnic sit trhng V ijt Nnm

Si 102 Nguyen Blnh Chiiu, Phpimg Da K no, Qu|n 1, T P Ho Chi Mini

Page 8: BAO CAOTAl CHfNH H0P NHAT - vipesco.com.vn · hpp ly ve vipc lipu Bao cio tii chinh hpp nhat cua Cong ty co cdn sai s6t trpng yeu hay ... Thu^c sAt tning Vi^t Nam ... tinh hlnh luu

557384.824.565

2.873.769.859

2.873.769.859

1.419.926.091

39.264.560.126

40.684.486.217

7.387.541.848

7387.541.848

(1.430.365.480)

1.887.119.060

456.753.580

(106.758.283.743)

144.988.968.767

38.230.685.024

38.687.438.604

865.561.592

266.000.000

1.131.561.592

90.764.798.120

V ND

562.141363.243

3.327.684.094

3327.684.094

1.419.926.091

41.426.261.648

42.846.187.739

17.353.116.681

17353.116.681

(1.468.571.658)

7.748.032.S47

6.279.461.189

(101.944.2IS.364)

H6.351.S21.421

38.411.603.057

44.691.064.246

2.362.801.592

2362.801.502

110.500.854^52

V ND

13

M

10

12

11

07

06

ilnh

270T ONGCONGTAlSAN

V I. T il sin dil h.n khic

l.Chiphitritnidcdiihvi

260

261

240IV . T ilsindA dongdllh.il

242 1. Chi phi xiy dpng ccr bia dd dang

250 V . Bill tir til chfnhdllhn

2521. Diu til vio c6ng ty H6n doanh, lin kit

2532. BSu hi gop v^n vio don vj khic

- Gii tri hao mdnluV ki

- Nguyln gii

2. T ii sin c djnh vd hinh

-Gihtrjhaomdnlu ki

-Nguyingii

1. Tii sin c djnh hOu hloh

n. Til tin c* d|nh

2. Phiithudiihankhic

1. T ri tnrdc cho ngtrdi bin dii hgn

I. Cic kboin pbil thu dil h)n

229

223

227

223

222

221

220

216

212

210

200 B. TAl SAN DA I HAN

ThuyitMi TAISAN

bang cAn d6i k to An Hgnp nhAt

Tft ngiy 31 thing 12 nim 2016

(Oiptheo)

Bio cio til chlnh b p nhit

Ntmaichinl kit thucngiy 31,122016

CSng ty C* phin Thuic sit triing V if t Niin

S6 102 Nguy^n Binh Chieu, PhuOpg Ba K ao, Qu$n 1, TP H6 Chi Minh

Page 9: BAO CAOTAl CHfNH H0P NHAT - vipesco.com.vn · hpp ly ve vipc lipu Bao cio tii chinh hpp nhat cua Cong ty co cdn sai s6t trpng yeu hay ... Thu^c sAt tning Vi^t Nam ... tinh hlnh luu

Thii Nguyln L u|t

Thinhph

n ^

•* J VJ ^ '

Nguyln Mlnh T im

Ngu*i lip bi#U

557.384.824.565562.141.363.243

129.862.337

129.862.337

7.041.918.621

46.113.495.280

19.360.360.878

65.673.856.158

8.959.497.187

77.300.664.935

174.719.940.000

174.719.940.000

333.69S.876.901

333.02S.739.238

527.392.000

527.392.000

4.442.242.739

42.649.345.150

10.077.919.238

21.275.385.375

10.134.047.167

1.229.900.895

753.704.521

132.469.148.242

223.031.693.327

223.559.085.327

V ND

01/01/2016

129.862.337

129.862.337

7.460.394.613

37.670.927.268

13.083.211.430

72.754.138.718

2.388.870.815

20.415.684.321

244.607.020.000

244.607.920.000

347.627.008.467

347.756.870.804

27.392.000

27.392.000

3.326.887.552

53.142.754.680

12.167.605.188

26.133.786.821

20.666.467.052

3.691.617.426

378.995.438

94.848.986.282

214.357.100.439

214.384.492.439

V ND

31/12/2016

19

14

14

18

17

16

15

400D. V ON CHU Sd HCOl

410I. V in Chi si ItOn

4111. V 6ng6pciachus6hfhi

411a Ci ding phi thing cd quyin biiu quyit

4182. Quy diu ttr phit triin

4203. Quy khic thuOc vin chii sit hdu

4214. Lpi nhuin sau thui chua phin phii

421a LNST chua phin phii thy ki din evil nin

421b L NST chua phin phii ndm nay

4295. Lei ich c6 (ling khing kiim soil

430n. Ngnin Idnh phi vi quf khic

431l.Nguinkinhphi

440T6NGCQNGNGU6NV 6N

330 II. Npdlihsn

338 1. V ay vino thuO tii c

BANG CAN B6l K E TOAN HOP NHAT

Tfl ngiy 31 thing 12 nim 2016

(tUptha)

8. Quy khen thudng phuc lpi

7. V ay vi no thug tii chinh ngin hfut

6. Phii tii ngin h^n khic

5. Chi phi phii tri ngin hgn

4. Phii tri nguhi lao d^ng

3. T hui vi cac khoin pbii n^p Nhi nu e

2. Ngtr&i mua tri tiln tnrOc ngin bin

1. Phii tri ngtrfri bin ngin ban

I. N?nglnhn

C. NtJ PHAlTRA

ngu6n v6n

322

320

319

315

314

313

312

311

310

300

Mi

•i

Bio cio til chlnh hyp nhit

Nim tii cbinh kit thic ngiy 31/12/2016

COng ty ci phin Thufc sit tring V lft Nam

Si 102 Nguyin Blah Chiiu, Phuimg Bt K ao, Qujn 1, TP Hi Chi Minh

Page 10: BAO CAOTAl CHfNH H0P NHAT - vipesco.com.vn · hpp ly ve vipc lipu Bao cio tii chinh hpp nhat cua Cong ty co cdn sai s6t trpng yeu hay ... Thu^c sAt tning Vi^t Nam ... tinh hlnh luu

Nguyen Minh T im

Thanh ph6 H6 Chi Minh, ngay 27 thdng 03 nSm 2017

1.885

61.929.288

46.113.495.280

46.175.424.568

10.680.754.513

56.856.179.081

4.790.276.116

644.318.150

5.434.594.266

52.065.902.965

57.008.715.120

134.348.867.963

(512.006.072)

2.124.635.922

7.796.741.213

14.037.755.233

237.694.478.100

565.210386.750

802.904.864.850

355.142,661

803.260.007.511

V ND

Nim 2015

3.172

480.405.280

77.590.310.868

78.070.716.148

17.361.860.315

95.432.576.463

38.809.435.157

1.143.593.442

39.953.028.599

56.623.141.306

65.512.479.678

123.055.376.661

5.660.550.400

2.549.827.666

8.648.300.388

9.141.597.601

239.037.150.032

510.580.815.392

749.617.965.424

431.984.530

750.049.949.954

V ND

Nim 2016

31

30

29

28

27

26

25

24

23

22

21

minh

T huygt

011. Doanh thu bin hing vi cung dp dfch vp

022. Cic khoin giim trit doanh thu

103. Doanh thu thuin vl bin hing vi cung dp dich vp

114. C li von hing bin

205. L pi nhu n g$p vl bin hing vi cung dp dich vp

216. Doanh thu hopt dOng tii chinh

227. Chi phi tai chinh

23T rong do: Chi phi Idi vay

248. Phan lai hope 16 trong cong ty lign doanh, l iin k^t

259. Chi phi bin hing

2610. Chi phi quin ly doanh nghigp

3011. Lpi nhuan thuin tit hopt d$ng kinh doanh

3112. Thunhipkhic

3213. Chiphikhic

4014. L pi nhuan khic

5015. Ting lpi nhuan ke toin tntfc thuc

5116.Chiphithulthunhppdoanhnghigphipn hinh

6018. Lpi nhu|n San thul thu nh$p doanh nghi p

6119. L pi nhuin sau thul cOa C Ong ty mp

6220. L pi nhupn sau thul cua d dOng khong kilm suit

7021. Lii CP bin trgn d philu

Nguiri lap bid

C6ng ty C8 phin T hulc sit trhng V igt NamBi c4tu chlnh hpp nhit

SO 102 Nguyen Dinh Chigu. Phutmg Ba K ao. Oupn 1, T P Ho Chi MinhNim tii chinh ket thuc ngiy 31/12/2016

BA O CAO K ET QUA HO T DQNG K INH DOA NH HQP NHA T

Nim2016

Mi CHI Tl^U

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82.066.446.213

(71.279.433.183)

(31.094.312.200)

(26.367.299.176)

10.000.000.000

(4.308.000.000)

8.442.169.877

2.464.664.545

(12.024.865.332)

S6.6S6.179.641

(6.123.965.224)

6.912.429.486

(4.270.032.564)

180.065.542

(11.071.063.614)

2.124.635.922

56.732.213.633

(66.527.080.860)

(15.530.480.731)

36.207.297.464

542.668.028

(2.124.635.922)

(12.686.308.968)

(5.304.912.618)

(14.691.239.734)

105.805.301.175

(95.811,891.645)

(52.513.574.143)

(42.S26.164.613)

9.168.802.911

14.626.466.644

(22.460.413.535)

37.318.477.272

(50.000.000.000)

40.000.000.000

63.432.376.463

(36.612.112.263)

7.352.523.074

7.035.157.544

1.135.336.556

(48.029.736.176)

2.549.827.666

(55.220.929)

63.426.464.194

15.928.935.177

33.188.838.458

(23.444.958.142)

(790.761.898)

(2.549.827.666)

(14.893.520.858)

(7.159.667.348)

63.699.361.921

1.L ITU CHLJY tN TltN T tf HOA T BONG K INH DOANH

61 1. L pi nhu^n tru6c thui

2.Biiu chink cko cic khoin

02- K h^uhao tii sin c6 dinh vi bit d^ng sin diutp

03- Cic khoin dp phhng

04- Lii, lo chcnh lch ty gii hii doii do dinh gii Ui

cic khoin mpc tiin t c6 gic ngoii t

03 - Lii, li tit hopt ding diu tu

06- Chi phi lii vsy

07- Cic khoin diiu chinh khic

61 3. Lplnkufn lit hopl *1 Unk dpank tn c Ikuyllil

v6n km d^ng

09- T ing, giim cic khoin phii thu

10- T ing, giim hing ton kho

11-Ting,giimcickhoinphiitii(khingk lii vay

phii tri, thu thu nhip doanh nghi^p phii nip)

12- Ting, giim chi phi hi tmdc

14 - T iinliivayditri

13- Thui thu nhip doanh nghiip di nip

17 - Tiin chi khic cho hopt ding kinh doanh

26L uu chuyin tlht tkuin tit hopt O^ng kink doanh

n. L IJTI CHUYtN TltN Tff HO AT BONG B Au TO"

211. Ti n chi d mua sim, xiy dung tii sin co djnh

vi cic tii sin diihpn khic

222. T in thu t thanh ly, nhupng bin tii sin c djnh

vi cic tii sin diihpn khic

233,T i^nchi cho vay, mua cic cdng cp np cia don vi

khic

244. T iin thu h i cho vay, bin lpi cic cdng cp nu citt don

vikhic

255. T iin chi diu tp gip v6n vio don vj khic

276. T i i thu lii cho vay, cd hire vi lpi nhupn dupe chip

36 Luu chuyin ttin tkuin tir hopl OQng S&u M

HI. L UlI CHHY tN TltN Tf HO AT BONG TAl CHfNH

331. T ien thu tit di vay

342. T i^n pi np g6c vay

36 3. C6 tuc, lpi nhupn di tri cho chit sir hihl

46 L uu chuyin llinthu&n tir hcftltfiig 161 chkih

T huyitMi CHlT ltl!

si

BA O CAO L lftf CHUY EN T ltN T HQT NHAT

Ntfm 2616

(Thee pkumgpkdpgUn tip)

Bio cio til chinh hpp nhSt

Nipt tii chinit kit tMcngiy 31/12/2016

Ctng ty Ci phin Thuic sit triing V l(t Nun

S^ 102 Nguyen Dinh Chilli, Phphng Da K ao, Quin 1, TP H& Chi Minh

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uyin ThingoyinLu|tNguyfn Mlnh T im

49.423.523.554

81.957.257.933

C32.533.734J 79)

V ND

Nim 2015

86.629.727.510

40.423.523.554

37.206.203.956

V ND

Nim 2016

03

Thanhph6HiCMMmh,ngiy27thang03nam2017

K toin tnrtng J^ aSjing dim die

T huyit

NgirM l|p bliu

Mi

s^

50 L ira chuyin Bin thnin trang nim

60 T lin vi tirong dmmg tlin diu nim

70 Tien vi tirong dirtmg tlen cuoi nim

BA O CAO L UtF CHUY ^^N Tl^N T$ HgTP MHA T

Nton 2016

Bio cio til chlnh hyp nhit

Nim ttichinh kit tMcngiy 31/12/2016

C Ong ty Ci phln T huoc sit triing V i^t Nun

So 102 Nguy^n Dinh Chiiu. Phirfrng Da K ao. Quin 1. TP H& Chi Minh

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CSng ty cl phin Thulc sit trSng V i$t NamBio cio tii chfnh hyp nhlt

S6 102 Nguyln Binh Chilu,PhudngBaK ao,QuSn 1, TP Hi Chi MinhNim tii chinh kit thiic ngiy 31/12/2016

thuyt minh bAo cao tAi chinh h<^p nhAt

Ndm 2016

1. BA C Bl^^M HOAT >0NG DOA NH NGHI$P

Hinh thirc sS luhl vin

CSng ty cl ph n Thulc sit trung V it Nam du e thinh lp vi hoyt d$ng theo Gily chimg nh n ding ty kinh doanh

C6ng ty el phin s6 0300408946 ngiy 11/05/2006 do S6 K l hoych vi Bau tu T hinh phi H^ Chi Minh dp. Gily chumg

nh$n ding ty kinh doanh thay doi Ian thur 8 ngiy 22 thing 12 nim 2016.

T ry sd chinh ciia CSng ty tyi: Si 102 Nguyln Binh Chilu, Phudng Ba K ao, Qu*n 1, Thinh phi Hi Chi Minh.

V in diiu 1 ciia Cong ty 1& : 244.607.920.000 ding; tuong duong 24.460.792 ci phin, M^nh gii m|t ci phin li 10.000

ding.

LInh vyc kinh doanh

C6ng ty ho t d$ng chu yiu trong llhh vyc sin xoat thuot bio v thyc v$t vi kinh doanh thuong m i.

Nginh nghi kinh doanh

Ho^t dong chinh ciia Cdng ty li:

-Sin xuit, gia cfing, sang chai, d6ng g6i, bu6n bin thuic bio v thyc vit;

-Sin xuit vi mua bin chat hap dan vi xua duoi con trung, thuic di?t ky sinh tning trong chin nu6i gia she, gia cam,

thuic sit trung gia dyng (binh xjt cdn trung trong nhi);

-Sin xuAt vi mua bin: Bao bi vi in bao bl;

-Bau tu xiy dyng vi kinh doanh cho thuc vin phbng, nhi khich, cin h . Cho thu ^ kho bii, nhi xu ng, nhi phyc vy

myc dich kinh doanh (ki 6t, trung tim thuong myi);

*Sin xuat vi mua bin: Phin b6n, sin pham nhya, cao su, chit tly rira (kh6ng sin xuit tyi try s6);

-Mua, bin miy m6c, thiet bi chuySn dOng cho sin xuit thuoc bio v^ thyc v t vi trang thilt bi cho phbng thi nghi^m

thuoc bio v$ thyc vt;

-V ^ sinh nhi ciia vi cic cdng trlnh khic;

•X ong hoi khir trung.

D^e dilm host d$ng ciia doanh nghi?p trong nim tii chfnh c6 inh hirfrng din Bio cio til chfnh hyp nhlt\

-T rong nim 2016, do th i tilt kho h n kio dii, Bong bing S6ng C Ou L ong bj xam nh^p min nghiem yyng nSn inh S*\

hu ng xau den nginh nong nghi^p, nhu cau sir dyng thuoc bio v thyc v^t giim silt, din din doanh thu vi gii vin 111

bin hing nim 2016 ciia CSng ty giim so vdri nim 2015.j*S

-Cong ty TNHH Mosfly V i?t Nam (CSng ty lien doanh cda CSng ty Cl phin Thuoc sit tr ng V it Nam) di hit thri

hyn hoyt dgng theo Gily chimg nh m dlu tu, tuy nhicn CSng ty TNHH Mostly V it Nam chua thyc hi^n xong cac thii

tyc giii the CSng ty. T rong nim 2016, lyi nhu|n cua CSng ty TNHH Mostly V it Nam chii ylu li cic khoin lii tiln

guri ngan hing c6 ky hyn.

-T heo Nghi quylt Byi hi ding cl dSng so 330/2016/NQ-T ST -BHBCB ngiy 29 thing 03 nim 2016, CSng ty di thyc

hi n giii th! X i nghi^p Binh Tri?u, dja chi so 240 K ha V yn Can, K hu phi 4, Phirdng Hi^p Binh Chinh, Quin Thii

B iic, T hanh phi Hi Chi Minh. Bong thSi, CSng ty da thyc hi^n bin Cong trinh tren dat thug tyi si 242 K ha V yn CSn

cho Cong ty T NHH Blu tu T hucmg myi Djch vu K hang Gia Land vdri gii bin 41.100.000.000 ding (di bao glm

V AT ), din den Chi tiSu Lyi nhu$n khic cua CSng ty trong nim 2016 ting mynh so vdi nim 2015.

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2.1.Ky kl toin, don vj tiln tf i ii dpng trong kl toin

K kl toin nftm cila Cdng ty theo nim dirong ljch bit dlu tir ngiy 01/01 vi kit thflc vio ngiy 31/12 hing nim.

Don vj tien t sii dyng trong ghi chip kl toin li Ding V i$t Nam (V ND).

2.2.Chuin mif vi Chl d| kl toin ip dyng

Chi & ki to&n dp d ng

C6ng ty ip dyng Chi d K l toin doanh nghiep ban hinh theo T hOng tu si 200/2014/TT -BT C ngiy 22/12/2014 ciia B^

Tii chinh, Th6ng tir si 53/2016/TT-BTC ngay 21/03/2016 cua Bp Tii chinh vl vi^c siia dli, bl sung m t so dieu cua

Thflng tu si 200/2014/TT -BT C vi T hOng tu si 202/2014/TT-BT C hudng din Phuong phip lp vi trinh biy Bio cio

tit chinh hop nhlt.

TuySn bi vi vi^c tudrt thu Chudn mifc ki todn vd Chi d$ ki to&n

Cdng ty di ip d^ng cic Chuin muc ke toin V i^t Nam vi cic vin bin hudng din ChuAn m c do Nhi nude di ban hinh.

Cic Bio cio tii chinh duoc lip vi trinh biy theo dung mpi quy djnh ciia ttkng chuln m\rc, thdng tu hudng dan thuc hi$n

Chuin muc vi Chl d kl toin doanh nghi^p hi^n hinh dang ip dyng.

13. Co % l|p Bio cio til chfnh hop nhit

Bio cio tii chinh hop nhlt ciia C6ng ty duoc lp tr8n ca sd hop nhit Bio cio tii chinh riSng ciia Cdng ty vi Bio cio tii

chinh ciia cic cdng ty con do Cdng ty kilm soit (cic cdng ty con) duoc lip din ngiy 31 thing 12 hing nim. V i^ckiem

soit d^t duoc khi Cdng ty cd khi ning kilm soit cic chinh sich tii chinh vi ho t d^ng ciia cic cdng ty nh$n dlu tu

nhim thu duoc loi ich tu hoot ddng cua cic cdng ty niy.•

Bio cio tii chinh ciia cic cdng ty con duoc ip dyng cic chinh sich kl toin nhlt quin vdi cic chinh sich kl toin ciia

Cdng ty. Trong tnrdng hop cln thilt, Bio cio tii chinh ciia cic cdng ty con duoc dieu chinh dl dim bio tinh nhlt quin

trong cic chinh sich kl toin duoc ip dyng tyi Cdng ty vi cic cdng ty con.

Cdng ty Cl phan Thulc sit triing V I t NamBio cio til cMnb hyp nhit

Si 102 Nguyen Dinh Chilu, Phudng Ba K ao, Qti^n 1, TP Hi Chi MinhNim tii chlnh kit thuc ngiy 31/12/2016

Ciu trie Cdng ty

-Cdng ty cd cic cdng ty cod dv^c hop nhit bio cio tii chfnta t l thM dilm 31/12/2016 bao glm:

T in cdng tyDja chlT y 1? loiT y 1 quyln Hoyt d^ng kinh

fchbieu quylt doanh chinh

C6ng ty TNHH Sin xuAt N6ng duoc V i Thinh ph675,24%75,24% Sinxultndng

sinh V iguatoHi Chi Minhduoc vi sinh

-C flng ty c6 cic cdng ty liSn kit, cu sfr Idnh doanh d^ng Idlm soit quan tr ing du c phin inh trong Bio cio tii

chfnh hyp nhlt theo phutrag phip vln chu sfr hfru tai th diem 31/12/2016 bao gom:

T6n cdng tyDja chiT 1 lpiT 1 quyln Hoot d^ng kinh

ichbieu quylt doanh chinh

-C6ngtyC^phinTrtrm6i-K hutr0ng Thinhph^30,22%30,22% Sail xu5t thuoc

Hb Chi Minh.vi djch v trCr

m6i

-Cflng ty TNHH Mosfly V i^t NamT hinh ph^50,00%50,00% Sin xuit thulc

Industries Ho Chi Minhdi^t cfln triing

-Cdngty TNHH Mosfly V ^t NamT hinh phi50,00%50,00% Sinxuatthulc

Hi Chi Minhdit cdn triing

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Cdng ty Cl phin T hulc sit triing V i$t NamBio cio til chinh hpp nhlt

Si 102 Nguyk Dinh Chieu, Phudng Da K ao,Quk^.TP Hi Chi MinhNimtii chinh kit Auc ngiy 31/12/2016

Cic si du, Au nhgp vi chi phi chi ylu, kl ci cic khoin lZi hay ll chua Ape hik phit sinh td cic giao djch n|i bd dupe

loaitrdkhi hpp nhatBio cio tii chinh.

Lpi ich ciia cl ddng khdng kilm soit

Lpi ich cua cic co ddng khdng kilm soit li phk lpi ich trong lii, ho^e ll, vi trong tii sin Auk ciia cdng ty con khdng

dupe nki gift bdi Cdng ty.

2.4.Cdng cp tii chfnh

Ghi nhdn ban ddu

T Ai sin tii chinh

Tii sin tii chinh cda Cdng ty bao glm tik vi cic khoin tuong duong tik, cic khoin phii Au khich hing vi phii thu

khic, cic khoin cho vay, cic khoin dk tu ngk hpn vi dii hpn. T ai thdi diem ghi nhk ban dau, tii sin tii chinh dupe

xic djnh Aeo gii mua cdng cic chi phi phit sinh khic lien quan trpctilp din vi$c mua, phit hinh tii sin tii chinh dd.

Np phii tri tii chinh

Np phii tri tii chinh cua Cdng ty bao glm cic khoin vay, cic khoin phii tri ngirdi bin vi phii tri khic, chi phi phii

tri. Tai Adi dilm ghi nhk Ian dau, cic khok np phii,tri tii chinh dupe xic djnh Aeo gii phit hinh cdng cic chi phi

phit sinh lidn quan trpc tiep dk vipc phit hinh np phii tri tii chinh dd.

Gtd tri sau ghi nh^n ban d&u

Hik tai chua cd cic quy djnh vl dinh gii lpi cdng cy tii chinh sau ghi nhk an dk.

2.5.C Acnghlkvp bins ngoai ^

Cic giao djch bkg ngoai td trong nim tii chinh dupe quy dii ra ding V i(t Nam theo ty gii Ape tl tai ngiy giao djch.

Ty gii giao djch Ape tl niy dupe xic djnh Aeo nguyk tie sau:

-K hi mua bin ngoai t : Li ty gii dupe quy djnh trong hpp ding mua, bin ngoai td giOa Cdng ty vi ngk hing Auong

mai;

-K hi gdp vin hok nhk gdp vin: Li ty gii mua ngoai td cda ngin hing noi Cdng ty md tii khok dl nhk vin cda nhi

dk tu tai ngiy gdp vin;

-K hi ghi nhk np phii Au: Li ty gii mua cua ngin hing Auong mai noi Cdng ty chi djnh khich hkg thanh toin tpi

Adi diki giao djch phit sinh;

-K hi ghi nhk np phii tri: Li ty gii bin cda ngin hing Auong mai noi Cdng ty dp kik giao djch tpi Adi dilm giao

djch phit sinh;

-K hi mua ski tii sin hok thanh tok ngay bkg ngoai td: Li ty gii mua cda ngin hing Auong mai noi Cdng ty Ape

hik thanh toin.

Ty gii giao djch Ape tl khi dinh gii lpt cic khok mpc tik td cd gle ngoai td tai thdi dilm Ik Bio cio tii chinh hpp

nhlt dupe xic djnh A eo nguydn tie:

-Dii vdi khoin mpc phk lopi li tii sin: Ap dpng ty gii mua ngoai td cda ngin hing Auong mai noi Cdng ty tl

xuyk cd giao djch;

-Dii vdi tik gui ngoai td: Ap dpng ty gii mua cda chinh ngfin hing noi Cdng ty md tii khoin ngoai td;

-Dii vdi khoin mpc phin loyi li np phii tri: Ap dpng T gii bin ngoyi td cua ngin hing Auong mai noi Cdng t ^ j \

Audng xuydn cd giao djch.

Tit ci cic khok chkh ldch ty gii A pe t! phit sinh trong ky vi chkh ldch do dinh gii lai si du cic khoin mpc tik ^

cd gle ngoai td tpi thdi diem lip Bio cio tii chinh hpp nhat dupe hach toin vio kit qui hoat dpng kinh doanh cua n

tii chinh. T rong dd lai chenh ldch ty gii do dinh gii lpi si du culi ky ciia cic khoin mpc tik td cd gle ngoai td khdng

dupe su dpng de phin phii lpi nhuk hok chia cl tuc.

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C8ng ty C* phin ThuA c sit triing V i$t NamBio cio tii cbfnh hyp nhfit

So 102 Nguyen Binh Chieu, Phudng Pa K ao, Qujto 1, T P HA Chi MinhNim tii chinh kit thuc ngiy 31/12/2016

2.6.T ik vi cic khoin tinmg dircmg tik

Tik bao gAm tik m$t tyi quy, tik gfti ngin hing khdag ky h m.

Cic khoin tirong duang tik li cic khoin dk tu ttgin hyn c6 thdi gian thu h6i khdng qui 03 thing k tir ngiy dk tu,

c6 tinh thanh khoin cao, c6 khi ning chuyk dA i dl ding thinh cic lupng tik xic djnh vi khdng c6 nhik nii ro trong

chuyk dA i thinh tik.

2.7.Cic khoin dk tir tii chinh

Cic khoin d&u tu nim gii din ngiy d&o hgn bao gAnr Cic khoin tik gfti ngk hing c6 ky hyn (bao gA m ci cic loyi

tin phik, k phik), trii phik, c6 phieu iru dSi bSn phit hinh bit buc phii mua lyi tyi thdi dilm nhit djnh trong tuong

lai, cic khoin cho vay,... du e nim gift dk ngiy dio hyn vdi myc dich thu lii hing ky vi cic khoin dk tu nini gift den

ngiy dio hyn khic.

Cic khoin d&u tu vio cic cdng ty con, cdng ty Utn doanh Itin kit mua trong nim dupe bin mua xic djnh ngiy mua,

gii phi khoin dk tu vi thyc hiyn thu tyc kl toin theo dftng quy djnh cia Chuan myc ke toin "Hyp nhat kinh doanh" vi

"Dk tu vio cdng ty liin doanh iiSn kef'. Trong Bio ci^o tii chinh hyp nhit cic khoin dk tu vio cdng ty li fin kit dupe

ke toin theo phucmg phip von chu si hihi.

Cic khoin d&u tu vio cdng cy vin cua dan v/ khdc bao %hm: Cic khoin dk tu vio cdng cy v6n ciia don vj khic

khdng c6 quyk ktem soit, dong kiem soit ho^c cd inh hudng dang ke doi vdi bin duyc dau tu. Gii trj ghi s ban dau

cua cic khoin dau tu niy diryc duyc xic djnh theo gii g^c. Sau ghi nhn ban dk, gii trj cua cic khoin dk tu niy duyc

xic djnh theo gii goc tni di dy phdng giim gii khoin dk tu.

Dy phdng giim gii cic khoin dk tu dupe l p vio thdi diki cuA i nim cy th! nhu sau:

-Doi vdi khoin dau tu nim giu lau dii (khdng phan loyi li chiing khoin kinh doanh) vi khdng cd inh hudng ding k^

doi vdi ben dupe dk tu: neu khoin dau tu vio cd phik niem yet ho Lc gii trj hpp ty ciia khoin dk tu dupe xic djnh

tin cy thl vi$c lip dy phdng dya trdn gii trj thj trudng cda cd phieu; nk khoin dk tu khdng xic djnh dupe gii trj

hpp ly t i thdi diem bio cio thl vi^e lip dy phdng cin cii vio Bio cio tii chinh hpp nhit tyi thdi dilm trich lip dy

phdng cua ben dupe dk tu.

-Ddi vdi cic khoin diu tu nim gift dk ngiy dio hyn: Ck eft khi ning thu h&i d& dy phdng phii thu khd ddi theo

quy djnh cua phip lu lt.

2.8.Cic khoin ny phii thu

Cic khoin phii thu dupe theo ddi chi tilt theo ky hyn phii thu, dAi tupng phii thu, loyi nguydn ti phii thu, vi cic yk

xb khic theo nhu ck quin ly cua Cdng ty.

Dy phdng np phii thu khd ddi dupe trich lip cho cic khoin: np phii thu qui h?n thanh toin ghi trong hpp dkg kinh t|,

cic khe udc vay np, cam kit hpp dcing hojic cam kit np vi np phii thu chua den hyn thanh toin nhung khd cd khi ning

thu hoi. T rong dd, vi^c trich lip dy phdng np phii thu qui han thanh toin dupe Cdng ty cin eft vio thdi gian tri np glc

theo hpp dkg mua bin ban dk, khdng tinh ^en vic gia h n np gifta cic ben vi np phii thu chua dk h^n thanh toin

nhung khich np di lim vio tinh trang phi sin ho^c dang lim thu tyc giii thl, mAt tich, bd trk.

2.9.Hing t n kho

Hing tin kho dupe ghi nhin ban dk theo gii gk bao gom: Chi phi mua, chi phi chl biln vi cic chi phi lidn quan tryc

tiep khic phit sinh dl cd dupe hing t n kho d dja dilm vi tryng thai tai thdi dilm ghi nhin ban dk. Sau ghi nhin ban

dk, t j thdi diem lip Bio cio tai chinh nlu gii trj thuk c6 thl thyc hipn dupe cua hing tin kho thap hem gii gk thl

hing tk kho dupe ghi nhin theo gii trj thuk cd thl thyc hipn dupe.

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Cflng ty Ci phin Thuic sit trung Vif t NamBio cio til chfnh hpp nhit

Sil02NguygnBinhChieu,Phudng>aK ao,Quinl,TPHiChiMitihNiin tii chfnh kit thfo ngiy 31/12/2016

Gii trj hing tin kho dupe xic djnh tbeo phuong phip blnh quin gu quyin thing.

Hing tin kho du e h ch toin theo phuong phip W khai thudng xuySn.

Phuong phip xic dinh gii trj sin phim dd dang cuii nim: Chi phi sin xuit kinh doanh dd dang du e t$p hpp theo chi

phi phit sinh thyc ti cho titng lo i sin phim chua hoin thinh.

D phdng giim gii hing tin kho dupe l?p vio thdi di^ i cuii nim cin eft theo si cMnh l^ch gifla gii gic ciia hing tin

kho ldn hon gii trj thuin c6 thi thyc hi^n dupe.

2.10.T il n ci djnh

T ii sin ci djnh httu hlnh, tii sin ci djnh v6 hlnh dupe ghi nh^^n ban diu theo gii gic. Trong qui trinh su dyng, tii sin

ci djnh huu hinh, tii sin ci djnh v& hinh dupe ghi nhn theo nguyin gii, hao m6n luy ki vi gii tri c6n l i .

K hiu hao tii sin ci djnh dupe trich theo phuong phip dubng thing vdd thdi gian khiu hao dupe udc tinh nhu sau:

-Nhi cura, v t ki^n true08-20 nim

-Maym6c, thietbj.05-10 nim

•Phuong ti^n v$n tii08-10 nim

-Thiet bj vin phdng03 - 05 nim

-Quyin sit dyng dit40-45 nim

-Phan mem quin ly03 nim

2.11.Chi phf tri tnr c

Cic chi phi dS phit sinh li^n quan din kit qui ho^t d$ng sin xuit kinh doanh cua nhi&u ky lei toin dupe hftch toin vio

chi phi tri tru c de phan bt din vio kit qui ho t d$ng kinh doanh trong cic ky lei toin sau.

V i^c tinh vi phin bi chi phi tri trudc dii h n vio chi phi sin xuit kinh doanh timg ky ki toin dupe cfin cu vio tinh

chit, miic d$ tung lo i chi phi de lpa chpn phuong phip vi tieu thitc phan bi hpp 1^. Chi phi tri trudc dupe ph&n bi

din vio chi phi sin xuit kinh doanh theo phuong phip dudng thing.

Lpi thi kinh doanh phit sinh khi c6 phin hda doanh ngh ^p Nhi nude dupe phin bA din tii da Wring qui 3 nim.

2.12.Cic khoin np phii tri

Cic khoin np phii tri dupe theo d6i theo k h*n phii tri, dii tupng phii tri, loi nguyin t phii tri vi cic yiu ti khic

theo nhu ciu quin ly cua Cdng ty.

2.13.Cic khoin vay

Cic khoin vay theo ddi theo tihig d6i tupng cho vay, tCrng khi udc vay np vi kjr h n phii tii cu* cic khoin vay.

Trudng hpp vay, np bing ngo^u t thi thpc hin theo d8i chi h^t theo nguy&i t.

2.14.Chi phi di vay

Chi phi di vay dupe ghi nhijln vio chi phi sin xuit, kinh doanh trong nim khi phit sinh, trd chi phi di vay liSn quan trye

tip d n vi^c dau tu xay dpng ho$c sin xuit tii sin dd dang dupe tinh vao gii trj cua tii sin dd (dupe von hoi) khi c6

dii cic diiu ki^n quy djnh trong Chuan myc Ki toin V ipt Nam si 16 "Chi phi di vay". Ngoit ra, dii vdi khoin vay

rieng phyc vy vi^c xiy dyng tii sin co djnh, bit dpng sin diu tu, Ui vay dupe vin hda ki ci khi thdi gian xiy dyng

dudi 12 thing.

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Cdng ty CA phin ThuAc sit trdng V ift NamBio cio tii chfnh hpp nhAt

SA 102 Nguy^n Dinh Chiiu, Phudng Pa Kao, Quin 1, TT H& Chi MinhN&m tii chinh k^t thiic ngiy 31/12/2016

2.15.Chi ptafphiltri

Cic khoin phii tri cho hing h6a djch vy dS nh|n du e til ngu&i bin hoic d5 dupe cung cap cho ngu&i mua trong ley

bio cio nhung th\rc te chua chi tri vi cic khoin phii tri khic nhu: chi phi 13i ti&n vay phii tri dupe ghi nhin vio chi

phi sin xuat, kinh doanh ciia k bio cio.

V i|c hych toin cic khoin chi phi phii tri vio chi phi sin xuat, kinh doanh trong nim dupe thyc hin theo nguyen tie

phu hpp gifla doanh thu vi chi phi phit sinh trong nim. Cic khoin chi phi phii tri se dupe quyet toin v&i sA chi phi

thyc ti phit sinh. SA ch6nh l$ch giua sA trich tru&c vi chi phi thpc tA dupe hoin nhip.

2.16.vAnchfi sir hfru

vAn d&u tu cda chi s& hOu dupe ghi nhin theo sA vAn thyc gdp cda chu s& hOu.

V 6n khic thu c V An chi s6 hihi phin inh sA vA n kinh doanh dupe hlnh thinh do bA sung t& kit qui host d$ng kinh

doanh hoic do dupe t|ng, bieu, tii trp, dinh gii Isi tii sin (neu dupe phip ghi ting giim v6n dau tu ciia chi sd h&u).

Lpi nhu n sau thui chua phin phoi phin inh k^t qui kinh doanh ( lii, 15) sau thu thu nh p doanh nghi p vi tlnh hinh

phin chia lpi nhu n hoic xii 1 15 ciia Cong ty. V ic phan phfli lpi hhuin dupe thpc hi$n khi Cdng ty c6 lpi nhu n sau

thue chua phin phdi khong vupt qui miic lpi nhuin sau thu chua phan phoi Pin Bio cio tii chinh hpp nhit sau khi di

losi trCr inh hudng ciia cic khoin lii do ghi nhin tut giao djch mua gii ri. Trudng hpp tri co tie, lpi nhuin cho chu sd

hfhi qui mire so lpi nhuin sau thui chua phin ph i dupe ghi nhin nhu trudng hpp giim v^n g6p. Lpi nhuin sau thue

chua phin ph6i c6 the dupe chia cho cic nhi dau tu dya Pin ty 1? g6p von sau khi dupe Dyi h i co dong/H i dong quin

trj phe duyit vi sau khi di trich lip cic quy theo Dieu 1 Cong ty vi cic quy djnh ciia phip lu|t V i$t Nam.

C^ tire phii Pi cho cic cS ddng dupe ghi nhin li khoin phii Pi Pin Bing Cin doi ke toin cua Cdng ty sau khi c6

thflng bio chia c6 tuc ciia H$i dong Quin trj Cong ty vi thdng bio ngiy chot quyen nhin c6 tiic ciia Tning tim Luu k^

chtrng khoin V iit Nam.

2.17.Doanh thu

Doanh thu bdn hdng

Doanh thu bin hing dupe ghi nhin khi d^ng thdri thda min cic di^u ki$n sau:

-Phan 16n nii ro vi lpi ich gin li^n vdi quyen so huu sin pham hoic hing hda di dupe chuy^n giao cho ngu ri mua;

-Cdng ty khflng cdn nim giQ quy^n quin ly hing h6a nhu ngu i sd huu hing hda hoic quyen kiem soit hing hda;

-Doanh thu dupe xic djnh tuong doi chic chin;

-Cdng ty da thu dupe hoic se thu dupe lpi ich kinh ti tP giao djch bin hing;

-X ic djnh dupe chi phi lidn quan d^n giao djch bin hing.

Doanh thu cung cdp dfch v^

Doanh thu bin hing dupe ghi nhin khi ddng thdi thda min cic di^u kiin sau:

-Doanh thu dupe xic djnh Prong d&i chic chin;

-Co kha ning thu dupe lpi ich kinh te tu giao djch cung cp djch vy dd;

-X ic djnh dupe phan cdng vic di hoin thinh vio ngiy lip Bing can ddi ki toin;

-X ic djnh dupe chi phi phit sinh cho giao djch vi chi phi di hoin thinh giao djch cung dip djch vy dd.

Phin cdng viic cung dp djch vy di hoin thinh dupe xic djnh theo phuong phip dinh gii cdng vi$c hoin thinh.

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C flng ty Cl phin Thulc sit tr^^ng V l^t NamB^o cio tii chinh hpp nhit

Si 102 Nguyin Binh Cbieu, Phudng Da K ao, Qu$n 1, TP Hi Chi MinhN^ i t&i chinh kit th ic ngiy 31/12/2016

Doanh thu hogt d^ng tdl chinh

Doanh thu phit sinh tit tiln lSi, din bin quyln, cl tie, Ipi nhu$n du e chia vi cic khoin doanh thu ho^t ddng tii chinh

khic dupe ghi nhin khi thda mUn ding th i hai (2) dilu ki$n sau:

-C6 khi ning thu dupe lpi ich kinh te tir giao djeh dd;

• Doanh thu dupe xic djnh tuong dli chic chin.

2.18.Cic khoin giim trir doanh thu

Cic khoin giim tru doanh thu bin hing, cung cip djch vp phit sinh trong nim glim Chilt khiu thutmg m i, giim gii

hing bin vi hing bin bi tri Ipi.

Cic khoin chilt khiu thuong mpi, giim gii hing bin, hing bin bi tri Ipi phit sinh cilng lty tidu thy sin phlm, hing hda

djch vp dupe dilu chinh giim doanh thu ciia ky phit sinh. T nrdng hpp sin pham, hing hoi, djch vy di tidu thy tir cic

Ity trade, d^n Ity sau mdi phit sinh cic khoin giim trir doanh thu thi CSng ty ghi giim doanh thu theo nguyen tie: Nlu

phit sinh trade thdi diem phit hinh Bio cio tii chinh thi C6ng ty ghi giim doanh thu tren Bio cio tii chinh ciia k lip

bio cio (k trade), vi niu phit sinh sau thdi dilm phit hinh Bio cio tii chinh thi Cdng ty ghi giim doanh thu ciia kj^

phit sinh (ky sau).

2.19.Gii v^n hing bin

Gii v6n hing bin trong nim dupe ghi nh$n phii hpp vdi doanh thu phit sinh trong nim vi dim bio tuin thu nguyin tie

th n trpng. Cic tnrdng hpp hao hyt v$t tu hing hda vupt djnh mure, chi phi vupt djnh miic binh thuong, hing t^n kho bj

m t mit sau khi da trir di ph^n trich nht$m cua t?p thi, ci nhin c6 lien quan,... dupe ghi nh$n day du, kjp thdi vio gii

vln hing bin trong nim.

2.20.Chi phi tii chinh

Cic khoin chi phi dupe ghi nh$n vio chi phi tii chinh glm:

-Chi phi hoic cic khoin lo lien quan din cic ho t d^ng dau tu tii chinh;

-Chi phi di vay vln;

-Cic khoin l5 do thanh ty, chuyln nhupng chung khoin ngin h n, chi phi giao djch bin chimg khoin;

-Dp phdng giim gii chiing khoin kinh doanh, dp phdng tin thlt diu tu vio don vj khic, khoin ll phit sinh khi bin

ngo i t , lo ty gii hli doii...

Cic khoin trn dupe ghi nh$n theo ting si phit sinh trong nim, khdng bi trd vdi doanh thu hofit d^ng tii chinh.

2.21.T hu! thu nhfp doanh nghi^p

Chi phi thul TNDN hi^n hinh dupe xic djnh trfin co sd thu nh$p chju thul trong nim vi thu! suit thu! TNDN trong

nim tii chinh hi?n hinh.

2.22.Cic Mn li!n quan

Cic b^n dupe coi li l ien quan neu bin dd cd khi ning kilm soit ho$c c6 inh hudng ding k! dli vdi bn kia trong vi^c

ra quylt djnh v! cic chinh sich tii chinh vi ho^t d$ng. Cic bin liin quan ciia Cdng ty bao gom:

-Cic doanh nghip trpc tilp hay giin tilp qua m$t hoc nhieu trung gian, cd quyen kiem soit Cdrlg ty ho^c chju sp

kilm soit cua Cdng ty, ho$c ciing chung sp Idem soit vdi Cong ty, bao glm ci cdng ty m^, cdng ty con vi cdng ty

lin kit;

-Cic ci nhin trpc tilp ho$c giin tilp nim quyln bilu quylt cua Cdng ty mi cd inh hudng ding k! dli vdi Cdng ty,

nhung nhin sp quin ty chii chit cua Cdng ty, nhimg thinh vien mit thiet trong gia dinh ciia cic ci nhin niy;

-Cic doanh nghi^p do cic ci nhin neu trdn nim trpc ticp hoic giin tilp phin quan ttpng quyln bilu quylt ho$c cd inh

hudng ding k! tdi cic doanh nghi p niy.

Page 20: BAO CAOTAl CHfNH H0P NHAT - vipesco.com.vn · hpp ly ve vipc lipu Bao cio tii chinh hpp nhat cua Cong ty co cdn sai s6t trpng yeu hay ... Thu^c sAt tning Vi^t Nam ... tinh hlnh luu

10.000.000.000 10.000.000.000

Diutunginhan10.000.000.000 10.000.000.000

- TiSn gii c6 ki- h<m 6 thing til flgin 10.000.000.000 10.000.000.000

hing Ndng nghiip va Phdt tri&n N6ng

thin - Chi nhinh Trung tint Sii Gin vii

Hi suit i.lV J nim

Gii goc Gii trj ghi siGii gic Gii trj ghi si

86.629.727.510 49.423.523.554

T i ngiy 31/12/2016, cic khoin tutmg duang tiin li tiin glii c6 ky hpn tit 1 din 3 thing c6 gii trj 27.000.000.000 V ND

dupe gtii tgi cic ngin hing thuong tnai vdi lii suit tit 4,8%/nitn din 5,4%/nim.

4. CACK HOANDA UTtfTAlCHiNH

a) Diu tir nim gift din ngiy din hf n

31/12/201601/01/2016

Tiinmit1.171.038.685 1.401.703.970

T ien giiinginhing kiting l^hn58.458.688.825 31.921.819.584

Cickhointuongduongtiin27.000.000.000 16.100.000.000

V NDV ND

C Ong ty Ci phin T huic sit triing V l|t NamBio cio til chlnh h p obit

S 102 Nguyen Binh Chiiu, Phitimg Ba K ao, Qujn 1, TP H& Chi MinhNitn tii chinh kit thuc ngiy 31/12/201^

T rong viic xem x6t tumg mii quan hi cia cic bin lien qusn di phuc vv cho viic lip vi trinh biy Bio cio tii chinh hop

nhit, Cong ty chi tdi bin chit cua mii quan hi htm ii hlnh thiic phip ly cua cic quan hi dd.

3. Tl NvAcACK HOANTtrONGBiraNGTltN

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81!

i

B

•I

i

•a

I

8

t

b

M u

s i

H

!!

I

I

I

a

I

ai

i^

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g g

S 2

S.3.

ij

Hi*

•a

u

Page 22: BAO CAOTAl CHfNH H0P NHAT - vipesco.com.vn · hpp ly ve vipc lipu Bao cio tii chinh hpp nhat cua Cong ty co cdn sai s6t trpng yeu hay ... Thu^c sAt tning Vi^t Nam ... tinh hlnh luu

b) DU han

• Cickhointri trade ngudi bin khic

3.863.510.436 (10.560.000) 6.597.965.347

a)NgSnhtn

-BaL 6T hiAnhK im-- 3.5O0.0O0.0OO

-Cong Ty T NHH Thuong Mai V i K^671.658.504-149.440.060

Thu t V an Lto

-C6ng ty TNHH Sin xuAt Thuong mgi Co745.085.000

khi H^ng Chfiu

-CickhointritniOcnguOibinkhic2.446.766.932 (10.560.000) 2.948.525.287

V NDV NDV ND

DU phdngDuphbng

224.040.902175.569.593h) Phil thu cut khich hing li eic hn IK n quail

(X em thdnz tin chi tiet tip Thuyit minh 3 7)

t. TRA TRirOCCHONGlT lBAN

228.862373.617 241.918.666349

20.951.674.92!

21.456.623.660

13.778.490.138

5.981.646.148

4.887.354.870

3.226.396.666

3.711.550.794

3.885.574.017

3.751.924.585

1.258.874.120

3.442.580.624

2.700.508.900

2.900.100.378

149.985.366.528

16.228.142.788

20.508.523.999

12.168.072.276

5.981.646.148

4.887.351.584

4.239.313.856

4.184.163.956

912.013.000

4.224.861.465

10.478.868.671

2.627.791.271

4.412.784.990

3.150.649.530

134.858.190.083

a) Phil thu cia khich hing chl tiit theo khich hing c6 s4 do llhl

-C8ng ty TNHH Sin xult va T hltong mai T O Anh

-C Ong ty TNHH T huong mai NOng Phit

-Cdng ty V ipesco Cambo

-Doanh nghiep Tu nhan Ngoe Lpi

-HO kinh doanh T rlnX uin Mai

-HO kinh doanh L i V i Lang

-HO kinh doanh MinhT rl

-C Ong ty TNHH Duy Thanh

-H$ kinh doanh Pham Duy Duong

-HO kinh doanh V 5 Hoing Dung

-COng ty TNHH HebeiElen (Medusa)

-HO K inh doanh Nguyen Minh T huin,

-Cong ty TNHH Phil NOng

-Cickhoinphiithukhichhingkhic

5. phAithungAnhancCakhAchhAng

Bio cio til chlnh hpp obit

Nim tii chlnb ket thiic ngiy 31/12/2016

C8ng ty C* phin T hu^c sit triing V ljt Nam

So 102 Nguygn Dinh Chiu, Phubng Ba K ao, Qujn 1, TP H& Chi Minh

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^

lit

8.971.176.272

408.806.614

2.462.017678

2.057.898.080

1.668.620.125

2.373.833.775

V ND

th ^ hi!

38.368.965.635

17.749.328.958

2.462.017.678

2.057.898.080

4.887.354.870

2.492.249.789

2.738.470.112

5.981.646.148

V ND

Giigic

01/01/2016

-

-

(26.598.000)

(26.598.000)

-

-

-

V ND

Dp phdng

865.561.592

865.561.592

9.051.821.019

1.093.595.670

46.535.500

1.934.896.243

1.989.376.628

726.684.299

10.000.000

249.845.898

3.000.886.781

V ND

Giitrj

01/01/2016

4.272.011.052

2.239.911.396

1.139.130.761

652.839.775

240.129.120

V ND

Gii tried

thithuhii

39.826J 87.077

19.415.338.089

2.278.261.521

2.057.898.080

4.887.351.584

2.492.249.789

2.713.641.866

5.981.646.148

V ND

Giigic

31/12/2016

-

-

(38.520.900)

(38.520.900)

-

V ND

Dp phdng

2.362.801.592

2.362.801.592

7.492.973.718

1.228.356.159

435.244.445

77.220.000

2.792.128.276

1.989.376.628

726.684.299

16.000.000

227.963.911

-

V ND

Giitri

31/12/2016

4 Cic khoin phii thu khic

4 Hi kinh doanh Nguyln Thf Ming Tuyin

4 Dai ly Hiing Duyin

4 Hi kinh doanh Trin X uin Mai

4 Doanh nghipp tu nhin Phic Til

Phu Chdu

4 Cing ty TNHH Thuang mpi vi dfch vp

+ Doanh nghiip tu nhin Ngpc Lpi

nhung khd cd khi ning thu hoi

qui han thanh toin hope chua qui han

- Ting gii trj cic khoin phii thu, cho vay

8. NtJ X A U

-Kycupcityquy

b) Dii hgn

- Phii thu khic

- Dp thu lai den gdi Ngan hing

- Ky cupc, ky quy

dug chua hoin chung td

- Phii thu Cin bp cong nhin viin din tarn

K iim toin Nhi nude)

2008 da diiu chinh lai theo Bien bin

trade nim 2008 da xd ly xda np (Bin

- Phii thu khich hang khd ddi phit sinh

ttdng coi tii sin gilt hi

- Phii thu Cong ty mua bin np chi phi

- Phii thu din cho vay tit quy xi h i hda

BHX H, BHY T , BHTN, thui TNCN

- Phii thu ngudi lao ddng ve K PCB,

- Phii thu vi ci tdc vi lpi nhuin dupe chia

a)Nginhan

7. phAithdkhAc

Bio cio til chlnh h p nhit

Nta tii chloh k t thic ngiy 31/12/2016

COng ty Ci phii. T huic lit tring V lt Nat

S6 102 Nguyjn Bilih Chi^u, Phudng Ba K ao, Qujn 1, TP H& Chi Millh

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7J 87.541.848

70.880.000

-

665.900.000

36.997.000

373.636.364

1.388.700.000

4.666.667

49.630.000

1.615.313.635

3.181.818.182

V ND

01/01/2016

17.353.116.681

70.880.000

568.890.000

811.700.000

11.000.123.914

49.630.000

54.760.950

1.615.313.635

3.181.818.182

V ND

31/12/2016

(1): DAy 1A cAc chi phi khAo sAt dja hlnh, l|p BAo cAo diu tu, BAo cAo thiet ki co ab cho D\r in nhi mAy sin xuit N6ng

Dupe t i Huy?n Nghta Hung, T inh Nam Djnh. Hin d An dang chd cAp ph6p cua co quan c6 thim quy .

(2): Dp An L6 dot chit thA i t i NhA mAy Nong dupe Binh Duong, di thpc hin xong vA nghi^m thu co sb trong nim

2015, hin L 6 dit chit thAi dang cho Bp T A i Nguyen vA M6i trubng ph6 duy^t dl di vAo ho t dpng.

(3): Dp An diu tu mi rng vA cA i t^o NhA mAy Nong dupe Binh Duong do Chi nhA nh Cdng ty C phin Thu c sAt tr ng

V i^t Nam thpc hin. Dp An c6 T ing miic diu tu 14,4 ty d^ng vA dp kien hoAn thAnh trong Quy 1/2017.

+ NhA mAy sin xuit n6ng dupe t i Nam Djnh (1)

+ D\f ^n b5o v? m6i truing vi qu4n 1 chit tUi (\t> d^t chit thAi) (2)

+ lip dt nhi kinh s^n phot cit

+ Chi phi din bit gi& i phdng m^t bing ti Chi nhAnh 3

+ D An V alidamycin

+ Chi phi diu tu cA i t o X I nghi^p Binh T ri^u di s&n xuit thuic gia d\mg

+ Chi phi di din t?i K hu dit 242 K ha V ^n C An

+ D\r An diu tu md r$ng vA cAi t o nhA mAy nong dupe Binh Duong (3)

+ Chi phi diu tu phan mem ki toAn vA quAn ^ doanh nghi^p

+ H thong xit ly byi mui X uimg thuic h^t t i Phu BAi

+ C6ng trinh xAy dyng co bAn khac tai Chi nhAnh II

150.768.792.129 16.178.550.414) 183.957.630.587 (5.299.979.533)

10. CHIPHfxAY DV NGCOBANDdDANG

3.434.825.916-3.531.104.950

78.668.949.476(3.150.675:296)66.311.458.215 (3.842.148.684)

641.075.404-1.092.023.080

189.995.453-136.378.069

63.546.049.131(3.027.875.118)106.030.792.298 (1.457.830.849)

4.287.896.749-6.855.873.975

V ND

Dp ph6ng

V ND

GiAg^c

V ND

Dp phbng

V ND

GiA goc

-HAng mua dang di du ^ng

-NguySn liu, vft li$u

-C &ng cy, dpng cy

-Chi phi sAn xuit kinh doanh dd dang

-T hAnhphim

-HAng h6a

9. HANGT6NKHO

BiociotJ lchlnhhtrpnhSt

Ntotii chfahket thtic ngiy 31/12/2016

Cng ty Ci phln T huic lit (rung V ijt Nun

S& 102 Nguygn Binh Chiiu, Phit ig Ba K ao, Qu i 1, TP H Chi Mint

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• -a

•5 3

ifit•11

i i !

1 si 11

Unit

5'ii

S 3

gj — -^

is

5 P Sg S3 c^f; p t 3 -;;

S S Si ^

4!

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3.327.684.094 2.873.769.859

89.115.599

27.731.250

240.497.848

1.114.982.266

1.401.442.896

199.341.299

233.824.837

2.454.369.218

440.148.740

69.706.150

35.395.251

30.516.048

V ND

01/01/2016

17.293.100

217.536.135

38.492.849

125.000.000

74.143.028

V ND

31/12/2016

6 79.461.189

456.753.580

1.468.571.658

38.206.178

1.430.365.480

7.748.032.847

5.860.913.787

1.887.119.060

V ND

26.312.920

127.600.000

26.312.920

101.287.080

127.600.000

127.600.000

V ND

6.279.461.189

430.440.660

1.340.971.658

11.893.258

1.329.078.400

7.620.432.847

5.860.913.787

1.759.519.060

V ND

Chircmgtrlnh

phan mem

Quylns^^

dyng ddt

b) Dii h.n

-Cdng cy dyng cy ch phin b6

-Chi phi siia chira ldn ch^r phin bb

-T in thuS kho tri tnrdc

-Chi phi khio nghi^m vjk ding ky sin phim tyi Campuchia

-Chi phi tri tm6c dii h n khic

a) Ngin h n

-C flng c d^ng c ch& phfin b^

-Chi phi thue dat, thue kho chd phfin b

-Chi phi bio hiem

-Chi phi sua ch^^a chd phin b^

-Cong cu dung cy xuit diing

Nguytn gii

S6 du dau nim

-Mua trong nSm

S^dircuoinim

Gii trj hao m6n IQy ki

s6 dir dau nSm

^K hau hao trong nim

S6dvcu6inftm

Gii til cin lai

T ^i ngiy dau nim

Ti ngiy cubi nim

13. CHIPHfTRA TRlT C

12. TAlsANC6BINHV6HiNH

Bio cio til chfah h^^p nhit

Nimtii chinh kit thiic ngiy 31/12/2016

C flng ty Cb phin T huic sit trikng V ift Nun

S 102NguyInBinhChiu,PhufrngBaK ao,Qu$n 1, TP H& Chi Minh

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t t

1 i

4 4

I

na 3

415- I

3 S

a s

I

S 3

S 3

i S

S S 8

5 I ^

3

3 S ^

S i

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132.469.148.242

63.081.827.802

21.779.497.360

11.058.873.880

10.997.867.200

10.760.072.400

7.396.468.800

7.394.540.800

V ND

ndng trd n

Sdcdkhi

132.469.148.242

63.081.827.802

21.779.497.360

11.058.873.880

10.997.867.200

10.760.072.400

7.396.468.800

7.394.540.800

V ND

Gidtri

01/01/2016

94.848.986.282

55.949.224.160

20.390.040.000

3.474.948.000

6.511.680.000

6.502.560.000

2.020.534.122

V ND

nlngtranp

Sdcdkhi

94.848.986.282

55.949.224.160

20.390.040.000

3.474.948.000

6.511.680.000

6.502.560.000

2.020.534.122

V ND

Gi&tri

31/12/2016

- Phdi trd ede doi tupng khAc

- Cdng ty NongFeng AgroChcm

- Cdng ty J ingJ iang SinamY ang 1M&EX

- Cdng ty Hunan Haili Chemical

- C8ng ty TNHH Adama V it Nam

- CSngtyWuxiY angsm Chemical

- C6ngtyTNHH MTV Nh aV S Song

cung cip cd s dir l^n

Phii tri ngirjrt bin chi tiit thco nhi

(1)H^p ding tin dyng si 2000-LAV -201600765 ngiy 23/03/2016 bao glm cic dilu khoin chi tilt sau:

+ Myc dich vay: Bo sung vln luu d$ng phyc vy sin xult kinh doanh du e quy djnh cy thl trong Khl irtc nh n ny,

+ Thdi hyn vay: K hong qui 06 thing cho ting lin nh^n n^

+ L i suit cho vay: Ap dyng cho ting lln giii ngin, li lii suit cho vsy do Eximbank c6ng b c6 hi u lye tyi thdi dilm

giiingin;

+ Phutmg thurc bio dim: V ay khdng c6 tii sin dim bio;

+ S6 du np g6c tyi th ri di^n 31/12/2016 li 15.700.000.000 V ND vi 366.590 USD (tmmg duong 8.369.213.860 V NB).

(2)Hpp ding tin dyng a& 16.2110114/2016-HDTDHM/NHCT 900-V IPESCO ngiy 01/07/2016 bao gim cic dilu

khoin chi tilt sau:

+ Myc dich vay: B6 sung v^n luu d$ng;

+ T h i hyn vay: K hong qui 06 thing cho tfrng lln nh(b np;

+ Lii suit cho vay: Ap dyng lii suit thi n i c6 dieu chinh;

+ Phuong th c bio dim: V ay khdng c6 tii sin dim bio;

+ S du np goc tyi thdi dilm 31/12/2016 li 29.073.540.820 V ND.

ThSng tin chi tilt iitn qutn din cic khoin vay dii hyn:

(3)V ay ci nhin khdng c6 hpp d^ng

-• Myc dich vay: Phyc vy hoyt dpng sin xult kinh doanh;

+ Lii suit cho vay: 0%.

15. PHA 1T RA NClT^ BA N NGAN HAN

T hOng tin chl tilt li^n quin din cic khoin ^ay ngln by n:

Bio cio til chfnh hyp nhlt

Nimtiichinhkltthflcngiy 31/12/2016

Cdng ty d phln Thulc sit trhng V lft Nim

Si 102 Nguyen Binh Chilu, Phufrng Pa K ao, Qujn 1, TP H& Chi Minh

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•ill I 111

-U -(•> -<S> -^^> - (U -(U "m

S 3 3 3 3 3 o

j2 {2 i5 |5 ^3

•s

it

n

•i-j

^

5?S3S3:S w->(S— i

h(^ a!'i

3^^^^

S s I

"8-

t-i

tl

I1

I1

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i'moi

ISC

10.077.919.238

1.873.242.569

95.905.133

26.897.524

753.553.654

2.149.598.880

6.401.217.001

729.889

53.652.330

1.472.721.138

V ND

12.167.605.188

1.891.223.323

124.585.699

26.897.524

753.553.654

2.196.260.200

8.484.066.401

100.000.000

613.889

56.823.823

62.785.990

1.264.306.089

2.748.796

V ND

-Tii ain th a chfi giii quyftt

-K inh phi cfing doin

-Biohiemxahfii

-Bio hilm y tl

-Bio hiftm thftt nghi$p

-Nh^n k quy, k cu c ngftn h n

-Cft tfc, \gi nhuin phii tri

-Cickhoin phii tri phii nfipkhic

+ Phai tra Cong ty mua ban ru? tiin su d ng v$t tu giir h$

+ Phii tra chi phi bin king t$i ede caa king thu$c Chi nhdnh Hui

+ Cdc gup xS h$i cua Cdng ty

+ Phai tra khdc

(1) Chi phi h5 tr<? bin hing dupe trich tnrfic theo cic Bio cio tftng kftt chuong trinh hS tr bin hing hing thing vi

hftng qu do Phdng K inh doanh C6ng ty l|p vi T ftng Giim dftc C fing ty phfi duy^^t

18. PHAIT RA NGAN HAN KHA C

18.211.298.10616.173.929.697

7.395.064.0323.702.400.000

527.424.6831.399.055.678

26.133.786.82^21.275385.375

V NDV ND

-Chiphih5tr<7binhing(l)

-Chi phi tft chux; hfii nghi khich hing

-T richtruficchiphfphiitrikhic

17. CHI PHf PHAI TRAngANHN

Bio cao til chfnh ligrp nhftt

Nam tii chinh kftt thuc agay 31/12/2016

Cfing ty C ft phftn T huftc sit tr&ng V l^t Nam

Sft 102 Nguyen Binh Chieu, Phirfrng Da K ao, Qu|n 1, TP Hft CM Minh

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511-a I i

i IJ

= -si

•3 l 5

-s |

I-a I -a

3 5

I 11

II= •

•a ^^'

I

i

5P1:1

is i

s S s

1

I ifij

1 111!

S

2 3

illS 2

j g1 3 "

i a

It

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_

31.449.389.200

174.719.940.000

174.719.940.000

V ND

NSm2015

100%

20,34%

8,43%

20,23%

51,00%

%

19.568.633.600

34.968.957.120

244.607.920.000

69.887.980.000

174.719.940.000

V ND

Nim 2016

174.719.940.000

35.529.160.000

14.735.580.000

35.348.000.000

89.107.200.000

V ND

~ CS tim, Ipi nhufri ipm chia pen Ipi nhu n ndm nay

- Cd ttic, Ipi nhupn chia pin Ipi nku^ i ndm tnrtc

Ci the, Ipi nhuin di chia

- V6n gdp cuoi ndm

- V6n gdp giam trong ndm

- Von gdp tSng trong nSm

- VSn g6p d u nim

V indiutucuachOs^hlhi

c) Cic gi.o djph vi v8n vpi cic chu ,6 hUu vi phin phil ci tic, chla Ipi nhuin

100%

20,34%

8,43%

20,23%

51,00%

%

244.607.920.000

CaccSdongkhac 49.740.830.000

BiL SmT hiMai 20.629.810.000

6ng NguySn Die T huin 49.487.200.000

Tip doinHia chit V iet Nam 124.750.080.000

V ND

Tyl^DiunlmCu i n&m

b) Chi tiit vin diu tu cua chi s* hthi

(4) K hoin thui tmy thu n$p b sung tu phin thu nh$p khdng dupe hudng uu dii thui giai do n 2012 - 2013 theo Bidn

bin kiim tra ngiy 01/09/2016.

(3) C Sn cti theo Nghj quyit H$i d^ng quin trj s6 09/2016/NQ-T ST -HBQT vi vi^c t m ling co Hie 2016, C Ong ty dt

th\rc hi^n t m ung ci tiic cho cic c6 ddng t i ngiy ch t danh sich theo ty 1^ 8% vin diiu I^ mdi (tucmg ling mSi c^

47.773.470.647

350.750.000

500.000.000

34.968.957.120

4.787.151.081

4.777.741.631

2.388.870.815

V ND

34.378.569

24.969.119

9.409.450

V NB

47.739.092.078

350.750.000

500.000.000

34.943.988.000

4.777.741.631

4.777.741.631

2.388.870.815

V ND

T Sng

Th lao H$i d^ng Quin trj vi Ban Itiim soit

T hu mg H^i ^ong Quin trj vi hoin thinh ki ho^ch

Chi tri c tiic

T rich Quy K hen thircmg phiic \qi

Trich Quy Dau tu phit triln

T ri ch Quy D\f tr b6 sung V 6n di^u 1^

(1)Cin d theo Nghi quyit si 01-2016/NQ-T ST-BHBCB ciia Bci hoi ding ci ding ngiy 21/05/2016, C8ng ty di thpc

hi?n phit hinh vi niem yit bi sung 6.988.798 C6 phiiu tit nguin Quy dp trit bo sung V 6n diiu I^ vi Quy diu tu phit

triin, theo ty 1$ mi ci ddng hien huu tpi ngiy chit danh sich sd hftu 10 ci phiiu si dupe nh|n them 4 co phiiu.

(2)T heo Nghi quyit si 01-2016/NQ-T ST -BHBCB cOa Dpi h i d6ng ci dSng Cdng ty mp - CSng ty cS phln Thu c sit

triing V i|t Nam ngiy21/05/2016viTh6ngbiocuaHOid^ngThinhvi&iC6ngtycon-C6ngty T NHH Sin xuit N8ng

dupe V i sinh V iguato ngiy 22/03/2016, C6ng ty cdng b vi^c phin ph6i Ipi nhuin nihn 2015 nhu sau:

Cdng ty mp Cdng ty conT 6ng

Bio cio til chinh hpp nhit

Nfai til chinh tit IMc ngiy 31/12/2016

Cdng ty Ci phin Thuic sit triing V iet Nam

So 102 Nguyen Binh Chieu, Phudng Ba K ao, Qujn 1, TP Hi Chi Mint

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431.984.530 355.142.661

26.465.631 55.011.157

386.138.499 300.131.504

19.380.400

V NDV ND

Nim2015

752.284.160

803.260.007.511

Nim2016

654.426.050

750.049.949.954

707.798.648.519 789.479.057.022

40.404.894.147 12.115.181.655

1.846.407.288 1.665.768.834

-Chiit khiu thuong tngi

-Giim gii hing bin

-Hing bin bjtriloi

Trong d6: Doanh thu dii vdi cic bin liin quan

(X etn thong tin chi hit tgi T huyit minh 37)

22. CAC K HOAN GlAM TRf DOANH IHU

Doanh thu bin hing

Doanh thu gia c3ng

Doanh thu cung dp dich vp

V NDV ND

1.349,62

22.804.555.136 86.260.162.122

8.959.497.187

77.300.664.935

V ND

01/01/2016

10.000

11.471.994

17.471.994

17.471.994

17.471.994

17.471.994

01/01/2016

2.388.870.815

20.415.684.321

V ND

31/12/2016

10.000

24.460.792

24.460.792

24.460.792

24.460.792

24.460.792

31/12/2016

Mia MyUSD

21. t6ngdoanhthubAnhAngvAcungcApdjchvv

20. cA CK HOANMV CNGOAlBANGCANBtllKtTOAN

Ngoi t cic loi

-Qujdiutuphittriin

-Quy khic thuic viu chd si hftu

50luong ci phiiu ding ky phit hinh

51lupng ci phiiu <li bin to cflng chung

-C6 phieu phd thdng

Si lupng oi phiiu dang luu hinb

^C6 phiiu phS thdng

Minh gia ci phiiu dang luu hinh (V ND):

sJCicquycisCSngty

d)Ciphiiu

Bio cio til chlnh hop nhit

Nim tti chinh kit thuc ngiy 31/12/2016

COng ty Ci phJ n Tbuic sit tritng V ift Nun

Si 102 Nguyin E inh Chiiu, Phubng Ba K no, Qujn 1, TP H CM Minh

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134348.867.963

12.262.441.892

100.128.633.906

351.390.162

20.416.676.802

1.189.725.201

V ND

Nim2015

7.796.741.213

180.065.542

3.963.998.161

1.528.041.588

2.124.635.922

V ND

Nim2015

14.037.755.233

2.540.725.437

54.859.919

10.040.918.572

1.401.251.305

V ND

Nim2015

565.210.386.750

(4.198.647.986)

481.898.666

7.067.521.966

561.859.614.104

V ND

123.055.376.661

11.371.830.368

82.865.425.127

1.765.128.244

25.085.479.411

1.967.513.511

V ND

Nim2016

8.648.300.388

770.000

1.135.336.556

818.610.415

4.143.755.751

2.549.827.666

V ND

Nim2016

9.141.597.601

1.549.147

1.519.807.121

1.017.080.758

4.173.489.356

2.429.671.219

V ND

Nim 2016

510.580.815.392

878.570.881

236.657.973

25.013.831.217

484.451.755.321

V ND

Chi phi nguyen li^u, v t li^

Chi phi nhan cdng

Chi phi khiu hao tii sin c& djnh

Chi phi djch vy mua ngoii

Chi phi khic bftngti^n

26. CHIPHIbAnhA nG

Liitiinvay

Ch,ct khau thanh todn

LS chenh lch ty gid phdt sinh trong ndm

Lo chenh l^ch ty gid do dinh gii l i si du cu&i nim

Chi phi tii chinh khdc

25. CHIFHfTAlCHfNH

L X i tiin gui, tiin cho vay

Ci tiic, lgri nhun dirgrc chia

LSi chenh l^ch ty gid phdt sinh trong nim

Uibinhdngtrdchim

Boanh thu ho^t d$ng tdi chinh khic

24. DOANHTHUHO^TBONGTAlCHfNH

Gii vSn ciia thinh ph&m di bin

Gid v6n cua ho^t d^ng gia cdng

Gid v^n cila djch v dS cung cap

D\r ph6ng/hodn nh$p dv ph^ng gidm gii hing t n kho

23. GIA V6N HANG BAN

Bio cio til chlnh hyp nhlt

Nina tii chinh kel thuc ngdy 31/12/2016

C ftng ty Ch phin T huic sit tr^^ng V I t Nam

S6 102 Nguyln Dinh Chieu, Phudng Ba K ao, Quftn 1, TP H CM Minh

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644.318.150

285.095.508

219.255.15990.989.518

870.053.841

54.284.442268.233.124

V NDV ND

X U ly cic chi phi nghi t cUu ton dpng khdng khi thi

Cickhoinbjphat

Chi phi lien quan dn b6i thudng vi h5 trp di dpi tgi s 242 K ha V an Cin

Chi phi khic

5.434.594.266

76.008.979

821.979.776

3.128.507.109

869.888.238

258.206.826

280.003.338

V ND

Nim2015

57.008.715.120

11.639.201.819

11.393.245.717

1.825.484.919

(71.384.578)

647.000.556

31.259.794.899

315.371.788

V ND

Nim2015

39.953.028.599

61.215.215

437.109.750

3.545.454.545

143.223.888

35.766.025.201

V ND

Nim2016

65.512.479.678

11.315.461.492

6.652.359.585

1.654.135.442

6.156.586.663

778.617.198

38.082.113.937

873.205.361

V ND

Nim 2016

(1) Ttong d6, thu nhip thujn tU bin d^u gii tii sin trSn dlt tji K hu dat s 240 K ha V ?n Cin, Phttpng Hi?p Binh Chinh,

Quin T hu DUc li 35.949.706.071 d^ng (bao gom thu nhgp tu nhupng bin 37.363.636.363 d6ng, gii tri con lei vi chi

phi nhppng bin tii sin li 1.413.930.292 d6ng) vi thu nhip thuin tU thanh ly, nhupng bin cic T ii sin c6 djnh khic li

(183.680.870) d^ng.

29. CHlPHiKHAC

Thu nhip tU nhupng bin, thanhly tii sin c6 djnh (1)

Bin vpt tu, phi li^u thu h i

T hu dich vp thu nghi^m miu

Tien boi thudng giii phdng m$t b ng

T iin b i thudng yi hj ttp di dpi tpi s6 242 K ha V sn Cin

X U ly chi phi khiu hao cua tii sin hinh thinh tU ngu6n kinh phi di khau hao hit

nhung chira giim ngudn

T hu nhap tit giim gii 16 hing mua nim 2015

Thunhppkhic

28. THUNHAPKHA C

Chi phi nguySn lifu, vjt lieu

Chi phi nhan cdng

Chi phi khau hao tii sin co djnh

Chi phi dp phdng/hoin nhlp dp phpng

T hu^, phi, vi Is phi

Chi phi djch vp mua ngoii

Chi phi khic blngtiin

27. CHIPHtQUANL^DOANHNGHI$P

Bio cio til chinh hpp nhit

Nim tti chinh kit thuc ngiy 31/12/2016

C Ong ty C5 phin T huic sit trhng V |ft Nam

S6 102 Nguyen Dinh Chi^u, Phppng Ba K ao. Qujn 1, TP H6 Chi Minh

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GiigocDp ph6ngGii gocDpphing

T ii sin tii chinh V ND V NDV ND V ND

T iinvicickhointuongdpongtiin 86.629.727.510 -49.423.523.554

Phii thu khich hing, phii thu khic 238.718.148.927 (35.543.816.026)251.836.048.960 (29.397.789.363)

Cic khoin cho vay 10.000.000.000

Diu tu dii ht1.419.926.0911.419.926.091-_

336.767.802.528 (35.543.816.026)302.679.498.605 (29397.789.363)

33. CONGCV TAlCHlNH

Ciclogicingcptiichinhcua Cing ty bao gim:

Giittisikitoin

656.717.545.948 762.534.593.499

V NDV ND

Chi phi nguyin liitt, v*t li^u 441.068.645.875529.446.131.799

Chi phi nhin cing 90.221.318.34076.851.971.377

Chi phi khiu hao tii sin ci djnh 7.352.523.0746.912.429.486

Chiphidichvpmuangoii 93.955.790.997116.471.119.426

Chiphikhicbingtiin 24.119.267.66232.852.941.410

Cing ty chua ci dp tlnh orich Quy khen thuing, phic lpi trin Lpi nhu$n sau thui cho nim tii chinh kit thOc ngiy

31/12/2016.

(*) L it cp bin trin ci phiiu nim 2015 di dupe tilth toin lpi theo si lppng ci phiiu mil do inh htting cia nghiip vp

phit hinh 6.998.798 ci phiiu thpdng pong nim 2016.

32. CHI PHtsANX UATK INH DOANH THEO Y^UT6

L ilctr bin trin ciphiin

Chi phi thuiTNDNhlfn hinh 17.361.86031510.680.754.513

31. L AlCOBANTR*NC6PHl^C

V iic Unh toin Iii on bin trin ci phiiu c6 thi phin phii cho cic ci 60ng s hOu d phin phi thing cua C6ng ty dupe

thpc hiin dpa trin cic si li^u sou:

Nim 2016Nim 2015 ()

V NDV ND

LpinhuSnthuinsauthui . 77.590.310.86846.113.495.280

LpinhujnphinbochociphiouphSthdng 77.590.310.86846.113.495.280

Ciphiiu phi thing dang luu hinh blnhquin trong nim 24.460.79224.460.792

ChiphithuithunhSpdoanhnghiSphiinhinhtaiCingtyinc16.608.189.567 10.565.764.605

Chi phi thui thu nhip doanh nghiip hiin hinh tgi C6ng ty con753.670.748 114.989.908

Cing ty Ci phin Thuic • tiling V l^t NamBio cio til chlnh hpp nhit

Si 102 Nguyen Dinh Chiiu, Phuimg Ba K ao, Qujn 1, TP Hi Chi MinhNim ttti chinh kit thuc ngiy 31/12/2016

30. CfflPHlTHin6THUNH^PDOANHNGHI^PHI$NHANH

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T ii sin tii chlnh vi np phii tri tii chlnh chira dup dinh gii Igi theo gii tri hpp ty tgi ngiy kit thuc nim tii chinh do

T hdng tir s6 210/2009/TT -BT C vi cic quy djnh htyn hinh yeu clu trinh biy Bio cio tii chinh vi thuylt minh thong tin

dii v6i c5ng eg tii chinh nhimg khdng dua ra cic hudng din rong ducmg cho vtyc dinh gii vi ghi nhn gii trj hpp ty

ciia cic tii sin tii chinh vi np phii tri tii chinh, ngogi trii cic khoin trich lp d\r phdng ng phii thu kh6 ddi vi dp

phdng giim gii cic khoin dlu tu chftng khoin dS dupe ndu chi tilt tgi cic Thuylt minh lidn quan.

Quin ty rui ro tii chinh

Rui ro tii chinh ciia Cong ty bao glm nii ro thj truing, rui ro tin dqng vi rui ro thanh khoin. CSng ty di xiy dpng h

thong kiem soit nhim dim bio su cin bing b mite hpp 1 gifta chi phi rui ro phit sinh vi chi phi quan ly rui ro. Ban

T 6ng Giim d^c Cdng ty c6 trich nhi^m theo doi quy t nh quan ly rui ro &k dim bio s\r cin bing hpp ly giua rui ro vi

kiem soit nii ro.

Kil ro thf trudng

Ho rt d^ng kinh doanh cia C6ng ty s chil y^u chju nii ro khi cd sp thay d^i vi gii, ty gii h6i doii vi Ui suit

Rili ro v gii :

Cong ty chju rui ro ve gii ciia cic cdng eg v6n phit sinh tir cic khoin dlu tu e phieu dii han do tinh khdng chic chin

ve gii tuong lai ciia el philu dlu tu. Cic khoin dlu tu cd phieu dii h^n dupe nim gift vdi mpc dich chi^n luge lau dii,

t i thdi diem kit thiic nim tii chinh Cdng ty chua cd kl hoach bin cic khoin dlu tu niy.

Riii ro vl ty gii hoi doii:

Cdng ty chju nii ro ve ty gii do gii trj hpp ^ ciia cic lulng tiln trong tuong lai ciia mdt cdng eg tii chinh si bien d^ng

theo nhung thay doi ciia ty gii ngogi t khi cic khoin vay, doanh thu vi chi phi ciia Cdng ty dupe thpc hi^n bing don vj

tien ty khic vdi ding V tyt Nam.

Rftirovlliisult:

Clng ty chju nii ro ve lai suit do gii trj hpp ty ciia cic Iulng tiln trong tuong lai ciia mdt cdng eg tii chinh sS biin

d^ng theo nhftng thay dii ciia ISi suit thj tnrdng khi Cdng ty cd phit sinh cic khoin tiln gili cd hoc khdng cd k han,

cic khoin vay vi np chju lai suit thi nii. Cdng ty quin ty nii ro lii suit bing cich phin tich tinh hinh c inh tranh trdn

thj trudng de cd dupe cic ISi suit cd lpi cho mgc dich ciia Cdng ty.

Rui ro tin dung

Rui ro tin dgng li rui ro mi mdt bin tham gia trong m$t cdng eg tii chinh ho|c hpp ding khdng cd khi ning thpc htyn

dupe nghla vg cua minh din den ton that ve tii chinh cho Cong ty. Cdng ty cd cic nii ro tin dgng tii hogt dpng sin xuit

kinh doanh <chu yeu doi vdi cic khoin phii thu khich hing) vi hogt dpng tii chinh (bao glm tien gfti ngin hing, cho

vay vi cic cdng eg tii chinh khic).

Np phii tri til chinh

V ay vi np

Phii tri ngudi bin, phii tri khic

Chi phi phii tri

206.999.190.005

21.275.385.375

142.547.067.480

43.176.737.150

V ND

01/01/2016

186.320.524.971

26.133.786.821

107.016.591.470

53.170.146.680

V ND

31/12/2016

Gi6 tri s6 k toln

C6ng ty C6 phin Thnc sil triinS V i^t NamBio cio til chlnh h(rp nhit

So 102 NguyenBinhChiiu, Phirimg BaK ao, Qu|n l.TPHS Chi MintN8m tai chhih k8t thuc ng^y 31/12/2016

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V ND

500.000.000

V ND

500.000.000Bi tri cOng no phii tri no vay dii ban vi cOng no phii thu khich hing dii vdi

C OngtyTNHHPhuNOng

C Ong ty cho ring mdc d$ tip tning nil ro d6i v6i vice tri no li th p. C Ong ty cd khi ning thanh toin cic khoin no din

han td dOng tin til hoat ding kinh doanh vi tien thu tir cic tii sin tii chinh dio han.

34. TH6NG TIN B6 SUNG CHO CAC K HOAN MV C TRlNH BA Y THONG BAO CAO L OTJ CHUYtN

TltNT^

a) Cic glao d|cb khOng bing tlin inh hirOng din bio cio lun chuyln din tf trong ttnmg lai

- 206.999.190.005

- 43.176.737.150

- 142.547.067.480

- 21.275.385.375

- 186.320.524.971

V ND V ND

- 53.170.146.680

- 107.016.591.470

- 26.133.786.821

Trin 5 nim Cong

527.392.000

527.392.000

27392.000

V ND

27.392.000

Trin 1 nim

din 5 nim

206.471.798.005

42.649.345.150

142.547.067.480

21.275.385.375

186.293.132.971

V ND

53.142.754.680

107.016.591.470

26.133.786.821

Tirlnimh*

xu tg

T flngiy 01/01/2016

V ay vi no

Phii tri ngtriri bin, phii tri khic

Chi phi phii tri

T (i ngiy 31/12/2016

V ay vi no

Phii tri ngudi bin, phii tri khic

Chi phi phii tri

BUI ro thanh khoin

Riii ro thanh khoin li rui ro C6ng ty gip kh6 khin khi thpc hi^n cic nghla vp tii chinh do thiiu vin. Rili ro thanh khoin

cua C Ong ty chi yiu phit sinh tit viic cic tii sin tii chinh vi no phii tri tii chinh c6 cic thdi diim dio han khic nhau.

T hOi han thanh toin cda cic khoin no phii tri tii chlnh dpa nin cic khoin thanh toin dp kiin theo hop ddng (trin co

sd ding tiin cua cic khoin gdc) nhu sau:

49.423.523.554 - -49.423.523.554

221.572.698.005 865.561.592 -222.438.259.597

1.419.926.0911.419.926.091

270.996.221.559 865.561.592 1.419.926.091273.281.709.242

297.441.258.819 2.362.801.592 1.419.926.091 301.223.986.502

T(l ngiy 01/01/2016

T ien vi cic khoin tuong duong din

Phii thu khich hing, phii thu khic

Diutudirhan

1.419.926.091

10.000.000.000

203.174.332.901

86.629.727.510

V ND

C Ong

1.419.926.091

-

V ND

Tren5nim

-

2.362.801.592

.

V ND

din 5 nim

Trinl nim

_

10.000.000.000

200.811.531.309

86.629.727.510

V ND

xuing

TOlnimtr*

Biu hi dii han

Cic khoin cho vay

Phii thu khich hing, phii thu khic

T ien vi cic khoin tuong duong riin

T gi ngiy 31/12/2016

Bio cio tit chinh hop nhit

Nimtii chlnh kitthuc ngiy 31/12/2016

C Ong ty Ci phin Thuic sit trOng V i^t Nam

Si 102 Nguygn Blgh Chieu, Phudng Ba K ao, Qujn 1, TP Hi CM Minh

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2.108.121.000

V ND

Nim2015

3.000.000.000

175.569.593

V ND

01/01/2016

1.707.973.000

V ND

Nim2016

-

224.040.902

V ND

31/12/2016

Cdng ty liin kit

Cdng ty liin kit

Mdiquanhi

27.801.446.400 16.039.296.000Cdngtyma

Cdng tyUin kit1.338.646.982217.638.000

Cdng ty hen kit 5.835.612.07557.650.245

Cdng ty liin doanh- 6.529.427.651

527.434.160

224.850.000

455.106.800

199.319.250

Cdng ty liin kit

Cdng ty lien kit

Mii quan hi

Thu nh|p ciia Ban Ting Giim die vi HDQT

Phil thu ngin hjn khich hlng

Cdng ty Cd phin Trtt mii - K hii trilng

Phii thu khic ngin han (T ien ci tic)

Cdng ty TNHH Mosfly V iit Nam Industries

Giao djch vdi dc bin liin quan khic nhu sau:

Doanh thu bin hlng vi cung cip djch vp

Cing ty Co phan T ttt mii - K htr tnlng

Cdng ty TNHH Mosfly V iit Nam Industriea

Lpl nhuin dtrpc chia

Cdng ty Ci phin T nt mii - K hii trdng

Cdng ty TNHH Mosfly V iit Nam Industriea

Cdng ty T NHH Mosfly V iit Nam

Phln phii Ipl nhuln

T}p doln Hda chit V iit Nam

Si du tai ngiy kit thOc k ki toin nim

Giao dtch phit ainh trong nim:

b)S tiin III vay thgc thu trong nim

Tiin thu to di vay theo khi tide thdng thudng

c)Si din di thpc tri gic vay trong nim

T iin tri npgic vay theo khi udcthdng thudng95.811.891.645 71.279.433.183

35.HHCNGSV K IpSPHAT SINHSAUNGAY KtrTHtlCNAMTAlCHiNH

K hdng c6 str ki^n trong yiu nlo xly ra aau ngly kit thtic nim tli chinh dii hii phli dupe diiu chlnh hay cdng bi trtn

Bio do tli chinh hop nhit nly.

36.bAocaobophAn

HoatdOngkitihdoanhchinhcilaCingtyllkinh doanh thuic bio v thpc vgt vi chi yiu diin m trln llnh thi V iit Nam

nin Cdng ty khing trinh biy Bio do bi phin theo llnh vpc kinh doanh vl khu vvtc dia 1^.

37.NGHI^PV V V AstiDtfvOlCA CBtNL ltNQCAN

Trong nim, Cdng ty cd dc giao djch phit sinh vi si do tai ngiy kit tb^c k ki toln nim vdi dc bin lin quan nhir sam

V NDV ND

105.805.301.175 82.066.446.213

Nim 201SNim2016

Bio do til chinh hppnhit

Nim tii chinh kit thucngiy 31/12/2016

Cdng ty CS phin T huic sit trdng V l{ t Nun

Si 102 Nguyin Dinh Chiiu, Phudng Da K ao, Qujn 1. TP Hi CM Mint

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Nguyin Mlnh Tim

Think phi Hi Chi Mirth, ngiy 27 thing OS Mm 2017

NgirMlgpbliu

38. S6L I$USOSANH

Si li^u so sinh li si lieu tptn Bio cio tii chlnh hop niit cho nim tii chlnh kit thuc ngiy 31 thing 12 nim 2015 Hi

dupe C6ng ty TNHH Hing kiim toin AA SC kiim toin.

Bio cio til chlnh h(rp nhit

Nlm tii chlnh kit thiic ngiy 31/12/2016

Cing ty Ci phln T huic sit tring V l^t Nam

Si 102 Nguyen Blnh Chilu, Phudng Ba K an, Qujn 1. TP Ho Chi Mint