cONc rY cP cAMrMEx cRouP

,T-AMIMEXVcaUIMIIX GR.UP

BAo cAo TAI CHINH HOP NHATauf III nim 2019

Nim tii chinh 0ll0ll20l9 cl6n 3lll2l20l9

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Don d : coNG TY cP cAMrMEx cRouP M6u sii: B 01 - DN

Eia chi: 333, Cao Thing, Phudng 8, TP. Ce Mau, Tinh Ci Mau. (Ban hinh theo Th6ng tu s6 200/2014/TT-BTCnsiry 2211212014 cia BQ Tii Chinh.)

nANc cAN p6l rn roAN HqP xnAr(tqingdy 30 thdng 09 ndm 2019 )

Don vi tinh: VND

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rAr sAN. VIi s, I.Minl so cuor Ky 56 iliu nem.

I 2 J 4 5

A.- TAI SAN NGAN HAN (100= 110+120+130+140+150): 100 862,634,093,957 601,383,970,638

L- Tidn vA cric khoin tucrng tluong ti6n: 110 29,896,075,081 3,609,386,523

L Ti6n. 111 v.1 29,896,075,081 3,609,386,s23

2. C6c khotrn tuong duong ti6n. 112 0 0

IL- DAu tu thi chinh nsin han: 120 0 0

l. Chrine kho6n kinh doanh. t2l 0 0

2. Du phdne eiam ei6 chring kho6n kinh doanh (*) 122 0 0

3. D6u tu nim eit d6n ngdy d6o han. 123 0 0

III.- Cic khoin phii thu nstrn han: 130 319,559,235,039 163,907,560,307

l. Ph6i thu ngin han cta kh6ch hdng. 131 v.3 202526.747.314 85.534.81 I ,337

2.Trdtrulc cho neudi biin ne6n han. 132 v.3 96.7s2,243,649 66,901,802,816

3. Phai thu nQi b0 ng6n han. 133 0 0

4. Pha thu theo tidn dQ kC ho4ch hqp d6ng x6y dgng. 134 0 0

5. Pha thu v6 cho vay nshn han. 135 0 0

6. Phai thu ne6n han kh6c. 136 v.4 35,805,1 54,709 26,955,320,819

7. Du phdne ph6i thu ngin han kh6 ddi (*). 137 I 5,524,910,633) t 5,484,37 4,665

8. Tdi s6n thi€u chd xu lf. 139 0 0

IV.- Hirne t6n kho: 140 500,105,408,435 420.979.070,288

l. Hane tOn kho. t4t y.7 516,075,28s,793 420,979,070,288

2. Du phdng siirm si|hdng tdn kho (*). 149 v.7 15.969.877.3581 0

V.- Tni sin ngin han khdc: 150 L3.013.375,402 12,887,953,520

1. Chi phi tra truOc ngin him. l5l v.l3 562,705,616 t,057 ,587 ,5522. Thu€ CTCT dusc kh6u trir. 152 4,991,520,209 4,3 10,608,903

3. Thu6 vd c6c kho6n kh6c ph6i thu Nhd nudc. 153 v.17 7.519.149,577 7,519,757,065

4. Giao dich mua brin lai tr6i phi6u chinh ph0. 154 0 0

5. Tdi sdn nsin han kh6c. 155 0 0

B.- TAI SAN DAI HAN (200= 210+220+240+250+260+260)t 200 398,128,035,207 274.918,693,875

I.- Cdc khoin phii thu dii han: 210 8,780,172,020 1,30s.108,420

1. Phdi thu ddi han cria kh6ch hdne. 2tt v.3 0 0

2.Trdtrufc cho nsudi b6n ddi han. 212 0 0

3. V6n kinh doanh d don vi truc thu6c. 213 0 0

4. PhAi thu n6i b6 ddi han, 214 0 0

5. Phdi thu vd cho vay ddi han. 215 0 0

6. Phii thu ddi han kh6c. 216 v.4 8,780,172,020 1.305.108,420

7. Du phdne ph6i thu ddi han kh6 ddi (*). 219 Y.3;4 0 0

II.- Tni sin c5 dinh: 220 180,149,490,190 137,162,176,064

l. Tdi sdn c6 dintr hiru hinh: 22t 136,108,765,285 135.200.475,518

- Nsuy6n ei6. 222 v.9 369,702,548,3s5 352.684,514,221

- Giri tri hao mdn lug k6 (*). 223 v.9 (233,593,783,070 (217 .481.038,703',

2. Tdi san c6 dinn thu€ tdi chinh: 224 42,445,542,290 0

- Nsuv0n si6. 225 45.424320,258 0

- Gi6 tri hao mdn lul k0 (*). 226 (2,978,777,968) 0

3. Tdi sdn c6 dinh vO hinh: 227 1,595,182,615 1,961 ,700,546- Nguy€n gi6. 228 v.t0 9.245.105.542 9.245,105,542

- Gi6 tri hao mdn luY k6 (*). 229 v.l0 (7.649.922.927' (7.283.404,996

III.- Bdt dOns sin tliu tu: 230 0 0

- Nsuv0n si6 231 0 0

- Gi6 tri hao mdn luY kC (*). 232 0 0

IV.- Tei sin dO dang diri h4n: 240 145.517.901.583 129,654,459,128

l. Chi phi sdn xuAt, kinh doanh do dang ddi han 241 v.8 0 0

2. Chi phl x6y dpg co b6n do dang. 242 v.8 145,s 17,901.583 129,654,459,t28V.- DAu tu tii chinh dii han: 250 54,989,208,260 0

1. Ddu tu vdo c6ng ty con. 25t 0 02. Ddu tu vdo c6ng ty li6n doanh, li€n k6t. 252 41,718,908,270 03. Ddq tu g6p v6n vdo <Ion vi khric. 253 11,724,159,794 04. Dp phdng ddu tu tdi chfnh ddi han (*), 254 (3,453,858,794) 05. Edu tu n[m gifi d€n ngdy d6o han. 255 5,000,000.000 0

Ylr I4i sin dii h4n khr{c: 260 8,691,263.154 6,796,950,263|.l[phi trd trudc ddi han. 26t v.l3 7,003,21s,946 4,895,292,3232. Tdi sdn thq6 thu nhQp hodn l4i. 262 y.24 1,688,047,208 1 ,901,657 ,9403. Thi6t bi, vQt tu, phg tirng thay rh6 ilai han" 263 0 04. Tdi sdn ddi han kh6c, 268 v.4 o 0

TONG ceNG TAr sAN (270= loo+2oo): 270 1,260,762,129,164 876,302,664,513

NGUONV6N. Wfl s, f.Min sii cu6i ty Sii iliu nem.1 2 4 4

A.- Nq PHAr TRA (300= 310+330): 300 957.43t,607.382 737.884,594.797I.- Nq ngin h4n: 3 0 913.596.632.230 729.580.053.461

l. Ph6i tr6 ngudi b6n ng6n han. J I V 6 253,125,199,499 286.570.412.7682. Ngudi mqa trd ti6n tru6c ng6n h4n. J 2 V 6 24,732,207,645 3.845.374.2003. Thu6 vd c6c khodn ph6i nOp Nhd nudc, J 3 V 7 18,420,737,353 16,544,915,5734. Phdi trd ngudi lao dQng. 4 6 7,829,173.607 6,746,253.3815. Chi phi phdi trd ngtn han. J 5 V 8 1,058,3 I 5,576 399,ss9,703

.Q. tQli phi ph6i trd n6i bO ngin han J 6 0 07. Phdi trd theo ti6n dQ k6 hoach hsp d6;e.ay du"R 3 7 0 08. Doanh thu chua thuc hiQn ng6n h?n J 8 0 09. Phai trd ngin hqn kh6c. J 9 v.19 24,719,179,055 22,167.886.49610. Vay vd ng thu6 tdi chinh ng6n han 320 v.l5 581,696,767,590 392,290.599.424I l. Dg phdng phdi trd ng6n h4n. 321 0 012. QUI khen thuong, phric loi. 322 2,015,051,916 I ,01 5,05 I ,91 613. QuI binh 6n ei6. )zJ 0 0I l. Giao dich mua b6n lai tr6i phi6u chinh ohrl. 324 0 0

II.- Ng diri h4n: 330 43,834,975,L52 8,304,541,336l. Phdi trd ngudi b6n ddi h4n. 331 0 02. Ngudi mua tr6 ti6n tru0c ddi han. 332 0 03. Chi phi phdi trd ddi h4n. JJJ 0 04. Phdi trdn6i bQ v0 v5n kinh doanh- 334 0 05. Phdi trd nOi bQ ddi h4n. 335 0 06. Doanh thu chua thgc hiOn ddi han. 336 0 07.PhAi fi6 ddi han kh6c. 337 v.19 450,000,000 450,000,0008. Vay v4 no thu€ tdi chinh ddi h4n. 338 v.l5 43,349,678,399 7,851 .395,6869. Tr6i phii5u chuyCn d6i. 339 0 0

10. C6 phitiu uu d6i. 340 0 0I l. Thu€ thu nhdp hodn lai phdi trd. 34t v.24 35,296,753 3,1 45,65012. DU phdng phdi tr6 ddi hp. 342 0 013. Quf phrit tri6n khoa hgc vd c6ne nshe 343 0 0

B.- VON CHU SO HUU (400= 410+430): 400 303,330,521,792 138,419,069,716L- V6n chri sO hiiu: 410 303,330,521,792 138,418.069.716

l. VOn g6p cria chri sd htu. 4tt Y.25 132,212,340,000 132,2t2,340,000C0 phi€u ph6 thOng c6 quy6n bi6u quv6t 4 a 132,212,340,000 t32,212,340.000

- C6 phi6u uu <Iai. 411 0 02. Th4ng du v5n c6 phAn. 412 6,800,000,000 03. Quy6n chgn chuy€n O6i trai ptri6u 413 0 04. V6n khric cria chri so hiru. 414 0 05. C6 phi6u qug (*). 415 0 06. Ch€nh lQch d6nh ei6 lai tdi s6n. 416 0 07. Ch€nh lQch ti giri h6i do6i. 417 0 08. Qu! ddu tu phAr tri6n. 418 v.25 1,995,223,936 1,99s.223.8369. Qu! h6 trg sip xtlp doanh nehi6p. 419 0 01!. QuI kh6c thuQc v6n chri sd htu. 420 0 0!Llqi nhuQn sau thu6 chua phdn phi5i. 421 s2,093,305,094 2,108,777,051

:!\ST chua ph6n pt6t tuvE'#" cu6t tq) trudc 42tal 2,108,777,051 0:!N!I chua ph6n ptr6i tuy k6 d&-;6i ki ndy 2tbl 49,984,528,043 0

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l3.Loi ich c6 dOne khOng ki6m so6t 110,229,652,852 2,10t,728,829II.- Nsudn kinh phi vi qu9 kh6c: 430 0 0

2. Ngu6n kinh phi. 431

3. Ngu6n kinh phi dE hinh thdnh TSCD. 432

TONG ceNG NGUON vON (440= 3oo+4oo) 440 1,260,762,L29,164 876,302,664,513

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Don vi : CoNG TY CP CAMIMEX cRoup

&!!: 56 333, Cao Thing, phudng 8, tp. Ci Mau, t. CA Mau.

M6u s6: B 03-DN

(Ban hirnh theo Thdng tu sii 200/20l4ftT-BTCNgny 22112/2014 cta BQ Tii chinh).

BAO CAO LTIU CHUYEN TIEN TE HOP NHAT(Theo phuong phfp trqc ti6p) (*)

(Qrriy IIV2019 cria nIm tdri chinh t<6t ttrttc ngiy 31 thfng 12 n[m 20lg)Eol vi tinh: ddng.

CHI TIEU.MEso

T.Minh

Lfry k5 til tlAu ntrm d6n cu6i ntrm

Nim nav nIm trufc(1) (2) (3) (4) (s)

I. Luu chuy6n ti0n tir hoat d0ne kinh doanh:l. Ti€n thu tir b6n hane. cung c6p dich vu vd doanh thu khric. 0l | ,390,969 ,457 ,563 1,384,155,210,130

2. Ti6n chi trd cho ngudi cung c6p hdng ho6, dich vu. 02 (1 ,049,504,179,789" (998,070,975,288

3. Tidn chi trd cho nzudi lao <I6ne. 03 (46,427,715,378' (45.120,020,424

4. Ti€n l6i vay dd tr6. 04 (16.679.722.r57' (17 .410.532.564\5. Thu6 thu nhdp doanh nghiOp dd nOp. 05 0 0

6. Ti6n thu kh6c tri hopt rlOng kinh doanh. 06 975.482.234.907 1.464.631.312.5997. Ti6n chi kh6c cho ho4t dOng kinh doanh. 07 (970.485.363.476) I ,441 , 1 I 4,8 I 6,360

Lnu chuy€n fiAn thuAn fu hogt ilQng kinh doanh. 20 283,354,711,670 347,070,178,093

II. Luu chuy6n tiiin tit hoat tlOng diu tu:1. Ti0n chi dti, mua sim, xdy dung TSCD vd cric tdi s6n ddi h4n khric. 2t 0 0

2. Ti€n thu tir thanh lV, nhusns b6n TSCD vd c6c tdi s6n ddi han kh6c. 22 0 0

3. Ti6n chi cho vay, mua c6c c6ng cu no cia don vi khric. 23 0 a4. Ti6n thu h6i cho vay, b6nlai cdc c6ns cu no cria don vi kh6c. 24 0 g5. TiAn chi dAu tu s6p vOn vdo don vi khiic. 25 0 G

6. Ti0n thu h6i dAu tu g6p v5n vdo don vi kh6c. 26 0 07, Ti0n thu l6i cho vay, c6 trlc vd lgi nhudn dugc chia. 27 8,524,857 2,024,401

Luu chuyin tiin thudn tb hoqt alQng dAu tu, 30 9,524,957 2,024,40i4III. Luu chuy6n ti6n tir hoat tl6ne tii chinh:

l. Ti6n thu tt ph6t hdnh c6 phi6u, nh6n e6p v6n cia chri so hfiu. 3l 0 0

2. Ti0n tr6 lai v6n s6p cho c6c CSH, mua lai c6 phi6u cta DN dd PH. 32 0 0

3. Ti€n thu tir di vay. JJ 926.s99.904.494 729,725,312,5084. Ti6n trd ng g6c vay. 34 1,183,67 6,452,463) ( I,078.545,999,13 r

5. Ti6n trd no e6c thu0 tdi chinh. 35 0 0

6. C6 tric, loi nhu0n da tra aho chtr s0 htu. 36 0 0Luu chuy4n fi€n thuAn tu hogt itQng tdi chinh. 40 (257,076,547,969) (348,820,686,623

Luu chuy6n tidn thuin trons ki (50= 20+30+40). 50 26,286,688,558 (1,748,484,129Tiiin vir tucrns iluons tidn tl6u ki. 60 3,609,386,523 8,221,033,794Anh huong criathay d6i bt si6 h6i do6i quv dOi ngoai t0. 6tTiiin vi tucrns duons ti6n cuiii ki (70: 50+60+61). 70 29,896,075,081 6,472,549.665

LAP BIEUTh6ng 10 ndm 2019

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Don vi : CoNc TY Cp CAMIMEX cROUp

Dia chi: 56 333, Cao Thing, Phudng 8, Tp Ci Mau, Tinh Ci Mau.M6u s6: B 02-DN

(Ban hdnh theo Thdng u sd 200/2014/TT-BTC Ngiiy 22/12/2014 crta BQ Tdi chtnh.)

sAN rHuynr unH BAo cAo rAr cHiNH Hqp NHAr(Quf III/2019 cria ntrm tii chinh k6t thric ngAy 31 th6ng 12 niim 2019)

1. C0ng ty mg: C6ng ty CP Camimex Group ( sau ddy ggi tic ld " C6ng ty" hay " C6ng ty m9".

a. Hinh thuc so hiiu viin C6ng ty c0 phAn

b. Linh vuc kinh doanh Sdn xu6t - CnC Ui6n

c. Ngdnh nghd kinh doanh Cne UiCn thriy sdn cac loai; XuAt khAu thrJy san, n6ng sdn thuc phAm; Nhip 1<hAu nguy6n vdt li6u. hoa chdt

(tru h6a chat c6 tinh doc hai manh), vat tu, thiet bi, hang hoa phsc vu sdn xudt vd doi song ngu d6n.

2. Tdng s6 cic c6ng ty con 02

Tai ngay k6t th0c nhm tai chinh , gdm C6ng ty ma va 03 C6ng ty con chiu sg ki6m sodt cta C0ng ty m9, toan bQ cac Cdng ty con duoc hqp nh6ttrong bdo c6o tdi chinh hqp nhAt ndy

3. Danh s6ch cfc c6ng ty con duqc hqp nhdt

TGn c6ng ty Dia chi Tf lg tq'i ich Tf tQ quy6n bi6u quy6t

LCdng ty c0 phAn Camimex SO ::: Cao Thing, Kh6m 7, Phuong 8, Thdnh phti Ca Mau,Tinh cd Mau 8o'92Yo 8092%

2. Cdng ty c6 phAn Camimex Ap Nhd HOi, Xd Tam Giang, HuyQn Nlm Cdm, Tinh Cd MauOrganic ( t€n c[ Cong ry TNHH MTV 100% 100%san xu6t tdm giiing sinh th6i Camimex)

3.C6ng ty c6 phAn Camimex Logisrisc s6 33/3, Gd O M6i, Khu ph6 2, P. Phu Thuan, Q7, TP HCM 86,67% 86,87%

4. Danh sdch c{c cdng ty con kh6ng tlu'o. c hqp nh6t

5. Danh s{ch c{c c6ng ty li6n k6t 6p dgng phuong phip v6n chri sO hilu khi l6p B{o crio tii chinh hgp nhdt: Khdng c6

6. Danh sdch c6c c6ng ty li€n k6t khdng 6p dgng phuong phdp v6n chri s& htu khi l6p 86o c{o tii chinh hqp nh6t: Kh0ng c6

IL NAM TAr cHiNH, DCh{ vl rriN rp sTIDUNG rRoNG Kf roANl. Nilm tAi chinh

Ndmtdichinhc[aTflpdodnbitdAutungay0l thdng0l vdk6tthircvao ngdy3l thingl2hdngn[m.2. Dm vi ti6n tQ sri,dgng trong k6 tofnDon vi ti6n tQ sri dqng trong kC toan la OOng Viet Nam (VI.{D) do phAn lon ciic nghiep vu rlugc thuc hiQn bing rlon vi ti6n tQ VND.

rrr. CHUAN M\rc vA cHf, D0 Kf roAN Ap DUNG

t Ch6 dO x6 to{n {p dgng

T{p dodn rip dsng Ch6 d0 kd to6n doanh nghiQp Viet Nam dugc ban hanh theo thong tu 2OO/2O|4ITT-BTC ngay 22/1212014 cia BQ Tdi chinh va c6cThdng tu huong dAn thUc hiQn chuAn muc kti, to6n vd chii <16 k6 torin cia b0 tdi chinh.

2. ChuAn mrpc k6 to6n vA Ch6 dO k6 to6n

Ban Tdng Gi6m ddc C6ng { c6 phdn Camimex Group d6m bao da tuan tht ydu cAu crla cac ChuAn muc kii toan vA ChC dO k6 to6n doanh nghiOp ViQtNam dugc ban hdnh theo th6ng tu s6 2OO/2Otqfff-BTC ngdy 22 th6ng 12 ndm 2014 cia BQ Tdi chinh cfrng nhu cac Thong tu huong din rhuc hienChuAn mr;c va ChC dO kii toan c0a BQ Tdi chinh trong viQc ldp 86o c6o tai chinh hqp nhAt .

3. Hinh thri,c k6 to{n {p dgng

Tip dodn su dqng hlnh thuc k6 toan nhat kli chung.

ry. cAc cHiNH sAcH Kt roAN Ap DVNG

l. Co sO l{p 86o c{o tii chlnh hgp nh6tBiio cao tai chinh hqp nh6t dugc ldp tr6n co so ktl toiin d6n tlch (tru c6a thdng tin li6n quan <l€n c6c lu6ng ti€n).

2. Co sd' hop nh6t

Bao cao tai chinh hqp nh6t bao g6m 86o cao tdi chinh cia C6ng ty cO phdn Camimex Group (Cdng ty me) va Bao c6o tdi chinh cira cac cdng ty con.

C6ng ty con ld don vi chiu su kiiim so6t cta c6ng ty mq. Su kitim so6t t6n tai khi c6ng ty mq c6 khd ndng truc ti6p hay gi6n ti6p chi ph6i c6c chinhsach tdi chinh vd hoat ddng cia c6ng ty con dd thu dugc cdc lgi ich kinh tC tu c6c hoat dQng ndy. Khi ilanh gia quy€n ki6m soAt co tinh d6n quy6n

bi6u quy6t tiOm ning hiQn dang c6 hiQu lgc hay sE duqc chuy€n ddi.

K6t qua hoat dQng kinh doanh cta c6ng ty con dugc mua lai holc brin di trong k) tlugc trinh bdy trong Brio c6o kiit qua hoat dQng kinh doanh hgpnhAt tt ngdy mua holc cho d6n ngdy bdn khoan tliu tu o cdng ty con <t6.

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Trong trudng hqp chlnh srich kti to6n ctra c6ng ty con khiic vdi chinh s6ch k6 to6n cia iip dung th6ng nhdt trong T{p doan thi 86o cao tai chinh cita

c0ng ty con s€ c6 nhtng di6u chinh thich hgp truoc khi stl dyng cho viQc ldp Bdo c6o tai chinh hqp nhdt.

SO du c6c tdi kho6n trCn BAng can dOi kC toan giua cac cdng ty trong carng T{p doan, c6c giao dich noi b0, c6c khodn l6i noi b0 chua thuc hiQn ph6t

sinh tt cac giao dlch ndy tlugc loai tru khi lflp Bao cao tdi chinh hgp nhAt. Cac khodn l5 chua thuc hiQn phat sinh tri cac giao dich nOi b0 cr'ing dugc

loai b6 tru khi chi phi t3o nen khodn 16 d6 khong the thu hoi duqc.

Lgr ich cta cd d6ng thigu s6 ttr6 niQn phdn lgi nhu{n vd tdi san thuAn ctja c6ng ty con khdng ndm gitr bdi c6c c0 tlOng ciia c6ng ty me va dtrgc trinh

bdy d msc ri6ng tren 86o c6o ket qui ho4t dQng kinh doanh hqp nh6t vd Bdng cdn A6l tC toan hqp nh6t. Lgi ich cira cd ddng thi6u s5 bao gorn gia tri

cac lgi ich cta c5 dOng thi€u s6 tai ngdy hgp nhAt kinh doanh ban ddu vd phdn lgi ich cfra cd ilOng thi6u s6 trong bi€n dQng cria vdn chrh sd hiru k6 tu

ngdy hqp nhAt kinh doanh. Cdc khoin 16 tuong ung voi ph6n v5n cfra cili <l6ng thi6u sii, vugt qud phAn viin c0a h9 trong v6n chir so huu cLia c0ng ty

con dugc tinh gidm vdo phdn lqi ich c0a Tflp <lodn trir khi c6 d6ng thi6u s6 c6 nghia vu rdng buQc vd co khd ndng bn dAp khoen 16 d6.

3. Hqp nh6t kinh doanh

Vi€c hqp nhAt kinh doanh iluqc k6 toan theo phuong phap mua. Gi6 phi hqp nh6t kinh doanh bao gdm giri tri hqp l! tai ngay di6n ra trao ddi cta c6c

tai sdn dem trao d6i, cac khoan ng phii tra da ph6t sinh hoic d6 thira nhdn vd c6c c6ng cq vrl,n do Tflp doan phat hdnh OC OOI t6y quyen ki6m so6t b6n

bi mua c6ng vdi c6c chi phi liOn quan trgc titip tl6n viQc hqp nh6t kinh doanh . Tdi sdn d6 mua, ng phdi tri c6 th6 x6c dinh dugc va nhirng khohn ng

tidm tang phdi giinh chiu trong hgp nhAt kinh doanh dugc ghi nhan theo gi6 tri hqp li tai ngdy hqp nhAt kinh doanh.

Ch€nh lQch gitra gi6 phl hqp nhAt kinh doanh vdi phdn sd hfru cia b6n mua T{p doan trong gia tri hqp l! thuAn cta tdi san, ng phdi trd co thd xic dtnh

dugc vd ciic khoin ng ti6m tdng tl6 ghi nhdn cta bdn bi mua tai ngdy mua dugc ghi nhfln ld lqi th6 thuong mni. N6u gi6 phi hqp nh6t kinh doanh thdp

hon gia tri hqp l! thuAn c0a tai sdn, nq phni tri c6 th€ xac tlinh dugc vd cac khodn ng ti6m tang dA ghi nhdn c0a b€n bi mua, phdn ch€nh l0ch dugc

ghi nhfln vao k6t qud hoqt dQng kinh doanh trong kj, phit sinh nghiQp vu mua.

4. Tidn vA tuong ttuong tiAn

Ti6n vd c6c khoan tuong duong tidn bao gdm tiiin m{t, ti6n grii ngdn hang, titin dang chuytin va c6c khodn ddu tu ngdn han co thrvi hqn tltu hdr hoic

tlao h4n khdng quri 03 thring k€ tt ngdy mua, dE dang chuyen dOi tnann mQt lugng ti6n xac dinh cfing nhu kh6ng co nhi6u nli ro trong v,ec chul'6n ddr.

5. Hing tiln kho

Hdng tdn kho ilugc x6c dinh trCn co sd gi6 g6c. Gia g6c hdng t6n kho bao g6m chi phi mua, chi phi chti biOn va cdc chi phi lien quan truc ti6p khic

ph6t sinh d6 c6 duqc hdng t6n kho d dia di6m va trang thai hiQn tai.

Gia g6c hdng t6n kho ilugc tinh theo phuong ph6p binh qudn gia quy6n vd dugc hach toan theo phuong ph6p kC khai thudng xuyen.

Du phdng giim gi6 hdng t6n kho dugc ghi nhin khi giA g6c ldn hon gi6 tri thuAn c6 the thUc hien dugc. Gid tri thuAn c6 thC thuc hiOn duqc la gid b6n

uoc tinh c0a hang t6n kho tru chi phl uoc tinh <l€ hoan thdnh sin phdm va chi phi udc tinh cdn thi6t cho viQc ti€u thu ch0ng.

T[ng hofc gidm sii du du phong gidm gia hdng tdn kho tlugc ghi nhdn vdo gia v6n hdng bdn trong n[m.

6. Cic khoin ph6i thu thuong m4i vi phei thu kh6c

C6c khodn phai thu thuong mai vd cic khoin phdi thu kh6c dugc ghi nhdn theo h6a don, chung tt.DU phong phdi thu kh6 <ldi duqc lflp cho tung khoin ng phii thu kh6 ddi cln ct vao tu6i ng qua h4n cta cac khodn ng hodc du ki6n mirc tOn thet co

th6 xdy ra, cu th6 nhu sau:

. DOi voi nq phai thu qud h4n thanh toiin:

- 30% ei6lJi dtii voi khoan ng phai thu quA han tu tren 6 thang d6n duoi 1 nam.

- 50% gi6 tri d6i voi khoan nq phdi thu qud h4n tir I n[m d6n duoi 2 nim.

- 7OYo gi6 tri dili vdi khoan ng phAi thu qua han tu 2 ntrm d6n duoi 3 nim.

- I 00% giA tri d5i voi khoan ng phAi thu qua h4n tu 3 nim tro l6n.

. DOi voi nq phdi thu chua qu6 han thanh toan nhung kho co khi nlng thu hdi: cln cf vdo dg kitln muc tOn thdt d6 l{p dU phong.

Tlng ho[c gidm s6 du dq phdng ng phdi thu kh6 ddi dugc ghi nhin vdo chi phi qudn lii' doanh nghiQp trong nirn.

7, TAi sfln c6 dlrh hr, hinh

Tdi sdn c6 dinh dugc th6 hien theo nguy€n gi6 tru hao m6n lfiy k6. Nguydn giii tai san c6 dinh bao gdm toan b0 cdc chi phi ma T+p doan phar bo ra dd

co ilugc tdi san ci5 dinh tinh d6n rhdi dirlm dua tai sdn d6 vao trang thdi sin sdng sri dsng. Cac chi phi phat sinh sau ghi nh{n ban ddu chi dugc ghi

tAng nguyen gia tdi sdn cO dinh neu cdc chi phi ndy chic chin ldm tdng lqi ich kinh t0 trong tuong lai do st dung Ai sAn d6. Cdc chi phi khOng thda

mdn di€u ki€n tr€n dugc ghi nhdn ld chi phi trong lcj,.

Khi tdi sdn c6 dinh dugc bdn hay thanh l1i, nguy6n gi6 vd kh6u hao lfiy kti: dugc x6a sd vd b6t k] khodn lai 16 nao ph6t sinh do viqc thanh l, ddu duqc

tinh vdo thu nhflp hay chi phi trong k!.

Tdi sdn c5 dinh dugc kh6u hao theo phuong ph6p dudng thing dga tr6n thoi gian htu dung uoc tinh. 56 nnm kh6u hao cta cac loai tai sin c6 dtnh

Loai tdi san cO dinh

Nha crlra, vat kien truc

Miy mdc va thi6t bi

Phuong tiQn v{n tdi, truyOn dAn

Thi€t bi, dung cu qudn l!Tdi sdn c6 dinh htu hinh khac

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8. TAi s6n c6 dlrh vO hinh

Tdi sdn c6 dinh vd hinh cluqc thC hign theo nguyen gi6 tru hao mdn liy kii. Tdi sdn c6 dinh v6 hinh crha Tip doan bao gdm:

Quyin sfr dyng ildt

Quyen st dung <lAt ld toan b0 c6c chi phi thuc tt! Tdp dodn d6 chi ra c6 ti6n quan truc ti6p toi dat s[r dqng, bao gdrn: ti6n chi ra d6 co quyin su dung

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dAt, chi phl cho il6n bt, giai phong m{t bAng, san l6p mdt bAng, lQ phi truoc ba,... Quydn su dqng dAt c6 thdi han dugc kh6u hao theo phuong phap

duong thing theo thoi gian duqc phep st dqng. Quy6n su dung dAt lau ddi kh6ng tinh kh6u hao.

Phin mim mtiy vi tinh

Phdn m6m may tinh ld todn bO c6c chi phi ma T{p tloan <ltr chi ra tinh il€n thdi di6m dua phAn mdm vdo sfr dgng. PhAn mdm may vi tinh duqc kh6u

hao trong 03 n6m.

9. Chi phl xfly dgng co bin d& dangChi phi xdy dung co bdn dd dang phdn ing c6c chi phi ti6n quan truc ti0p d0n viQc xay dung nha xudng va l[p ddt may moc, thiet bi chua hoan thanh

vA chrra lin drt rons C6c tAi sAn dans tronp olrd lrinh x5v rirrnp cc hin ria danp vA lan dAt klronp drroc tinh khirr hao

10. Chi phi ili vay

Chi phi di vay dugc ghi nhfn vao chi phi trong n[m. Trudng hgp chi phi di vay li6n quan t4rc ti6p d6n viQc ddu tu xiy dung ho{c sin xudt mi s6n dii

dang cAn c6 mQt thdi gian ttir ddi (trdn l2 thring) de co rh6 dua vdo srlr dung theo muc dich dinh trudc holc ban thi chi phi di vay ncy tluoc von Iroa.

Ddi voi cac khoan vdn vay chung trong do c6 su dqng cho muc dich driu tu xd1 dgng ho4c san xuit tai san do dang thi chi phi di vay vdn hor duoc

x6c dinh theo tj' lQ v6n h6a d6i voi chi phi l[y k6 btnh qudn gia quydn phat sinh cho vigc dAu tu xay dpg co bdn holc sdn xudt tdi sdn d6. Ty lQ v5n

h6a clugc tinh theo t!'lQ l6i suAt binh qudn gia quydn cta c6c khodn vay chua hA trong n6m, ngoai tru cac khodn vay ri6ng biQt phuc vu cho muc dich

hinh thanh mQt tai sAn cu th6.

11. DAu tu tii chinh

Cdc khodn diu tu vao chung kho6n va co so kinh t6 khdc duqc ghi nhdn rheo gia g6c.

Du phdng cho cdc khoin ddu tu vao t6 chtc kinh t6 khdc duqc trich lap khi cac to chuc kinh tC nay bl 16 (trn truong hop l6 ttieo ke hoqch dr dugc x6c

dinh trong phuong an kinh doanh trudc khi ddu tu) voi muc trich Iflp bang chenh lQch gifia v6n g6p thuc t6 cria c6c bCn tai t6 chuc kinh t€ va vdn chri

sd htu thuc c6 nhdn (x) vdi t! lg g6p v5n cila T{p dodn so vdi t6ng si5 v6n g6p thuc tii cria c6c b€n tai t0 chuc kinh t€.

Khi thanh lli mQt khoan dAu tu, phdn chOnh lQch giita gia tri thanh l! thuAn vd gi6 tri ghi s6 tluqc hach toAn vao thu nhdp hoic chi phl trong k!.

12. Chi phi trf, trudc dli hqn

Chi phl sfta chfra

Chi phi sria chta tdi sdn c6 dinh phdt sinh mQt ldn c6 gi6 tri lon dusc phdn b6 v?ro chi phi trong nim voi thoi gian phdn b6 ftOng qu6 03 nfur.

COng cy, dqng cg

C6c c6ng cq. dung cg dtr dua vdo su dung duqc phdn bd viro chi phi trong kj,theo phuong phdp duong thdng voi thoi gian phdn bO khOng qui 03 ndm

Tiin thud itdt td truhc

Ti6n thud dAt tra trudc th6 hien khoan ti6n thuO d6t da tra cho phin dit Tdp tlodn dang su dung. Ti6n thu6 d6t duqc phin bo theo thoi hrn thue qui

dinh tr0n hqp ddng thu6 d6t.

13. Chi phi phf,i tr6Chi phi phai tra duqc ghi nhdn dua tr6n ciic u6c tinh hqp li vC s6 ti6n phni tra cho cAc hdng hoa, dich vU dI sir dung trong kj,.

14. Ngudn v6n kinh doanh

Vdn ddu tn ciia chil sdt hfru

V6n ddu tu crla chrl sd hiru dugc ghi nhan theo siii thuc t6 <Itr diu tu cria cdc cd <l6ng.

Thfing tu vdn cA phinTh{ng du v6n c6 phdn dugc ghi nhdn theo s6 chdnh lQch giiia gi6 phat hdnh va mgnh gid cd phi6u khi phSt hdnh lAn ddu, ph6t hdnh bd sung hotrc

ch6nh lQch gifta gia tai phdt hanh va gia tri sd sdch cua cd phi6u qu!. Chi phi trgc tr6p li6n quan d6n viQc ph6t hdnh b6 sung cd phi6u va tai ph6t hanh

c6 phi6u qu! tluqc ghi gidm thdng du v6n c6 phAn.

Vdn khric cfia chrt sd hfru

V6n khac duqc hinh thanh do b6 sung tu k6t qud ho4t tlQng kinh doanh, ddnh gi6 lai tai sin vd gi6 tri con lar gifia gi6 trl hqp li,cta cac rai san dugctdng, biiiu, tdi trg sau khi tru cdc khodn thu6 phdi nQp (n6u c6) li6n quan d6n c6c tdi s6n ndy.

CO phidu qu!

Khi mua lai c6 phi6u do Tdp dodn ph6t hanh, khodn ti6n tri bao g6m ca cac chi phi li6n quan cl6n giao dich tlugc ghi nhfln la cd phiiiu qu! vi duscphdn 6nh la mot khoan gidm tru trong vdn chi so htu. Khi tAi ph6t hanh, chdnh lech giira gia tai phiit hanh vd gid sd s6ch cua c0 phi6u qu! duqc ghi

vdo chi ti€u Thlng du v6n c6 phAn.

15. C6 tfcCO tuc dugc ghi nhdn ld nq phni tri khi duoc c6ng bi5.

16. Trich lflp cdc qu!

Cac qu! dugc trich l6p vd su dung theo Eidu lQ COng ty vd Ngh! quytit cia D4i hQi d6ng cO ddng thuong ni6n.

17. Thu6 thu nhfp doanh nghiQp

Chi phi thu6 thu nhfp doanh nghiQp bao gOm thu6 thu nh0p hiQn hdnh vd thu6 thu nhflp ho6n lai.

Thud thu nh\p hiQn hdnh

Thu6 thu nhdp hign hdnh ld khodn thu6 dugc tinh dga tr0n thu nh0p tinh thuO. Thu nhdp tinh thu6 ch6nh lQch so vor lgi nhudn k0 toan la do di6u chinh

cac khodn ch€nh lgch tam thdi giira thuii vd k6 toAn, c6c chi phi kh6ng dugc tru cfrng nhu <lidu chinh c6c khodn thu nh{p khdng phii chiu thut! va cac

khodn 16 dugc chuy€n.

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Thu6 thu nhdp hodn lai la khoin thu6 thu nh{p doanh nghiQp sE phii nQp hodc s6 dugc hoan lai do chdnh l€ch tam thdi gita gi6 tri ghi s6 cua tai sdn

vd ng phdi trd cho muc dich 86o cao tdi chinh vd cac giii tri dirng cho muc dich thuC. ThuC thu nhdp holn lai phdi trd dugc ghi nhdn cho ret ca cac

khodn ch6nh lQch tam thoi chiu thu6. Tdi sin thuii thu nh{p hodn lai chi dugc ghi nhdn khi chic ch[n trong tuong lai s0 co loi nhu6n tinh thud dd sr]r

dung nhtng chOnh lech tam thdi dugc kh6u tru ndy.

Gia tri ghi s6 cta tdi sin thuti thu nhflp doanh nghiQp holn lai dusc xem xet lai vao ngiy k€t thirc nim tdi chinh vd sE dugc ghi gidm ddn mirc dimbao chic chin co dn lgi nhudn tinh thu6 cho phep lgi ich c0a mOt ph6n hoac toan bg tai san rhu6 thu nhap hodn lai dugc su dung. Cdc tri sirn rlrue thu

nh{p doanh nghiQp hodn lai chua dugc ghi nh{n truoc day dugc xem xdt lai vao ngdy k6t thirc ndm tdi chinh va dugc ghi nhdn khi chac chan co dir lqinhudn tinh thuii de c6 thC sir dung ciic tdi sin thuii thu nhdp hodn lai chua ghi nhdn nay.

Tdi sdn thu6 thu nh{p holn lai va thu6 thu nhflp hodn lqi phdi trd dugc xdc tlinh theo thu6 sudt du tinh sE 6p dqng cho nf,m tdr sdn dugc thu hdi hay ng

phdi trd <tugc thanh toiin dua trCn c6c muc thu6 suAt c6 hiQu luc tni ngay k6t thuc nam tai chinh. Thu6 thu nhip hodn lai dugc ghi nh4n trong 86o cdo

k6t qui ho4t dQng kinh doanh tru khi li6n quan il6n c6c khodn muc dugc ghi thang vao vdn chir sd hfu khi do thu6 thu nh6p doanh nghi0p s0 dugc ghi

thlng vdo vdn chi sd hfu.

18. Nguy6n tic chuy6n tl6i ngoli tQ

Ciic giao dich ph6t sinh blng ngo4i tQ dugc chuy6n dOi theo t'i gi6 t4i ngdy phat sinh giao dich. Sti du c6c khodn muc tiOn tQ co giic ngoai re crroi kidusc qui d6i theo fi gie t?i ngay kitt thuc ky kii toan.

Chenh l€ch t'ji gia phat sinh trong kj, tn cAc giao dich bing ngoai re cia cac khoan muc tiiin tg co gdc ngoai t0 vd chdnh lCch ti gi6 do d6nh gia lai cdc

khodn msc ti€n tQ c6 giic ngo4i te cu6i ki sau khi bu tru chdnh lCch tAng va ch6nh lQch giim dugc ghi nh6n vdo doanh thu hoat dQng tdi chinh hodc

-. , . , ,l -i, ,Tj'gia sn dung dd qui ddi cac giao dich phdt sinh blng ngoai t0 ld t'j gi6 thUc te tAi thoi di6m ph6t sinh giao dich cr.ia ngdn hdng thuong mqi noi c6c

Cdng ty thuQc Tflp dodn c6 giao dich phrit sinh. T! gi6 sri dung dC danh gia lai sd du cac khoin muc ti6n tq c6 gii,c ngoai t0 cudi ky la ti gid mua viro

cria ngAn hang thuong mai hoic ti gi6 mua vdo binh quan cria c6c ngan hdng thuong mai noi cac C6ng ty thuQc T{p doan mo tiri khoan cong bd tai

ngay k6t thirc kj, kti to6n.

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19. Nguy6n tic ghi nh6n doanh thu

Doanh lhu bdn hdng hod, thdnh phdm

Doanh thu ban hdng hoa, thdnh phAm ilugc ghi nhdn khi phAn ldn rti ro vd lqi ich gin li6n voi viQc sd htu cring nhu quy0n qudn lli hang h6a, thanhphAm tlo dugc chuy€n giao cho ngudi mua, vd kh6ng con t6n tai y6u t6 khOng ch6c chan d6ng kd li6n quan d6n vi0c thanh todn tien. chi phr kdm rheo

hoic khd nang hdng ban bi tra lai.Doanh thu cung cLp dich vU

Doanh thu cung cAp dich vu dugc ghi nhdn khi khdng cdn nhfing ydu to kh6ng chlc chan ddng k6 li€n quan d6n vi6c thanh toan tien hoflc clri phi kern

theo. Tru<rng hgp dich vu <tuqc thuc hien trong nhi6u kj, ki5 toan thi doanh thu dugc ghi nh{n c[n cu vdo tl lQ dich vu hodn thanh tai ngay ket thuc kj,k6 toen.

-.) ,-.I rcn lat

Ti6n l6i <luqc ghi nhdn tr6n co sd thdi gian vd ldi suAt thgc tii tung kj,.

20, TAi sin tAi chinh

PhAn bgi tdi sdn tdi chlnh

ViQc phdn loai c6c tai sdn tdi chinh ndy phu thuQc vao bdn ch6t va muc dich crla tai san tai chinh vd duoc quy6t dinh tai thoi di6m ghi nhan ban ddu.

Cac tdi sin tdi chinh cia Tdp tlodn gdm c6c nh6m: cac khodn cho vay vd phdi thu, tdi san tai chinh sin sang dC ban.

Ctic khodn cho vay vd phdi thu

C6c khodn cho vay vd phai thu ld cric tdi sdn tdi chinh phi phai sinh voi cac khodn thanh toan cti dinh hoac c6 thii xac dinh va khong duoc niEm 1Gt

tr6n thi trudng.

Tdi srtn fii chinh sEn sdng ild brin

Tdi sdn tdi chinh sin sdng dd b6n lA c6c tai san tdi chinh phi ph6i sinh <lugc x6c dinh la sin sang dti b6n holc khOng dugc phdn loai ld cac tai san michinh ghi nh{n theo gi6 tri hqp li th6ng qua Bao c6o k6t qud ho4t ddng kinh doanh, cdc khodn ttAu tu giir it6n ngdy dao han holc cac khodn cho vay

Gid tti ghi sd ban ddu cila tdi sdn tdi chtnh

C6c tdi sdn tdi chinh dugc ghi nhAn tai ngay mua vd dung ghi nhqn t4i ngay ban. Tai thoi ditim ghi nhdn ldn ddu, cric tai s6n tai chinh dugc ghi nh{ntheo gi6 gdc cQng ciic chi phi ph6t sinh kh6c li6n quan t4rc tii5p di5n tai sdn tdi chinh d6.

21. Nq phfli trf, tlri chinh vA cdng cg v6n chri sO hitu

Cdc cdng cU tdi chinh dugc phdn loai ld ng phdi trd tdi chinh hoic cdng cs vi5n chir so htu tai thdi di6m ghi nhQn ban d6u phir hgp voi bin chAt va

dinh nghia crla ng phdi trd tdi chinh vd cOng cU v6n cht sd hiru.

Nq phdi ttii tdi chlnh

ViQc ph6n loai c6c khodn ng tdi chinh phu thuQc vdo bdn chdt vd muc tlich crla khodn ng tdi chinh vd duqc quy6t dinh tai thdi di6m ghi nhin ban ddu.

Nq phdi trd tdi chinh cia Tdp <loan g6m cdc khodn phdi trd ngudi b6n, vay va ng, c6c khodn phdi trd khac.

Tai thoi di6m ghi nhdn lAn tldu, cac khodn ng phdi trd tdi chinh tlugc ghi nhin ban tldu theo gi6 g6c trir c6c chi phi phat sinh kh6c Ii€n quan tryc tiepd6n nq phdi trA tdi chinh d6.

COng c4 v6n ch[t sd,htuC6ng clr v6n chi so htu ld hqp ddng chung t6 duqc nhftng lqi ich con lai vd tai siin cua Tgp dodn sau khi trt di toan bO nghla vu.

22. Bt trir cdc c6ng cg tii chinh

,',u

,#

CAc tAi san tdi chinh vd ng phii trd tdi chinh chi dugc bir trir voi nhau vd trinh bdy gia tri thuAn tr0n Bdng can OOI tC to6n khi vd chi khi T6p doan:. Cd quydn hqp phAp dC bir trt gia tri rtt <luqc ghi nhin; vd

' C6 du dinh thanh toan trCn co so thuAn ho{c ghi nhdn tdi sin vd thanh toan ng phdi trd cung mot thdi diem.

23. 86o c6o theo bQ phfnBQ phdn theo linh vgc kinh doanh la m6t phAn c6 th6 xiic <linh ri6ng biQt tham gia vao qua trinh sdn xu6t holc cung c6p s6n phim, dieh vu vc co riri rovd lgi ich kinh t6 khac vdi cac b0 phin kinh doanh kh6c.

BQ phAn theo khu vuc dia l! ld mdt phAn c6 th6 x6c dinh ri6ng biQt tham gia vao qua trinh sdn xu6t hoflc cung c6p sdn phdm, dich vu rrong pham vimQt mdi truong kinh t6 cy th6 vd co rtli ro vd lqi ich kinh tii kh6c voi cac b0 phdn kinh doanh trong cdc m6i truong kinh tC kh6c.

24. Bdn li6n quan

Ciic b€n dugc coi la li6n quan n6u mot b6n co khd ndng ki€m soiit holc co anh huong dang kC aOi voi ben kia trong vi6c ra quy6t dinh cac chinh s6chtdi chinh vd hoat dQng. C6c b6n c[ng dugc xem ld bdn li6n quan n6u cirng chiu su ki6m sodt chung hay chiu dnh hudng tldng k0 chung.

Trong viQc xem xet mili quan hQ ctia cdc bOn li6n quan, ban ch6t cia mOi quan hQ dugc chir trong nhi6u hon hinh thuc phdp l1i.

Giao dlch v&i c{c b6n c6 li6n quan trong ki iluqc trinh bny O thuy6t minh s5 VIII.2.

V - THONG TIN BO SUNG CHO CAC KHoAN MUC TRiNH BAY TRoNG BANG CAN D6I KE T6AN:

1- Ti6n: ft)on yi tinh: I/ND).

56 cu6i lci 56 ddu ntrm- Ti6n m{t: 16,046.271.519 77 5,030,072- Ti6n gdi ngdn hdng 13.849.803.562 2,831,3s6,4s1- C6c khodn tunne duone tiCn

c0ng 29,896,075,081 3,609,386,523

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Kho6n mgc.Nhi crfra, vQt

ki6n trric.Mdy m6c, thi6t bi.

Thi6t bi, d+ngcU quan li.

Phuong tiQn

v$n tii.,truy6ndfn

TSCE hiiu hinhkhic.

CQng TSCD hii'uhinh.

Nguy6n gi6

56 dr dAu ntrm: 104,541,106,454 215,205,601,319 3,164,1 95,043 29,773,617,405 0 352,684,514,221* Mua trong ndm 12,697,902,274 443,700,000 1,s75,000,000 6,61 5,581 ,81 9 0 21,332,184,093+ Ddu tu XDCB hodn thdnh. 0 0 0 0 0 0

+ Tdns kh6c. 0 0 0 0 0 0

- Chuy6n sang BDS dAu tu. 0 0 0 0 0 0

- Thanh li, nhuqng ban. 0 4.314.149.9s9 0 0 0 4,314,149,959- Giim kh6c 0 0 0 0 0 0

s6 du cu6i ki 117,239,008.728 21 1,335,151,360 4,739,195,043 36,389,793,224 0 369,702,548,3ss

Gi6 tri hao mirn lui k6:

36 du dAu ntrm: 65,032,392,498 738,449,723,741 2,403,819,544 17,598,'102,920 0 217,484,038,703+ Kh6u hao trong n[m 6.036.60 I.40 1 8,127.384.4s7 95.464.968 2.808,993.5 1 3 0 17.068.444.339+ Ttrne khic. 0 0 0 0 0 0

- Chuy6n sang BDS dAu tu. 0 0 0 0 0 0

- Thanh li. nhuone b6n. 0 958.699.972 0 0 0 9s8.699.972- GiAm kh6c 0 0 0 0 0

s6 du cu6i ki 71.068.993.899 745,618,408,226 2,499,284,512 14.407,096.433 0 233,593,783,070Gia tri cdn laiT4i ngdry tIAu ntrm 39,s08,713,956 76,755,877,578 760,37s,499 18,175,508,48s 0 135,200,475,518Tai nsiv cu6i ki 46,170,014,829 65,776,743,131 2,239,910,531 21,982,096,791 0 136,108,76s,28s

9-Ttrng, giim thi sin cti dinh hiiu hinh:

* GTCL cu6i tcy crla TSCE HH dd dnng d0 th6 chAp, cAm c6 ddm bdo c6c khodn vay:* Nguy€n gi6 TSCD cu0i n6m da kh6u hao h6t nhung v6n cdn su dpng:* Nguy0n gi6 TSCD cuOi nAm chd thanh lf :

* C6c cam k6t v6 viec mua, biin TSCD hfiu hinh c6 gi6 tri krn trong tucrng lai:* C6c thay O6i mac vd rsco hfru hinh:

l0- Ting, giim tiri sin c6 dlnh vd hinh:

* GTCL cu6i tc|,cila TSCDv6 hinh dilng de tha chdp, cdm cd ddm bdo cdc khoanvay:* NguyQn gid TSCD dd khiiu hao h* nhung vdn sn dqrng:* Thuyiit minh sd liQu vd gidi trinh khdc.

ei}il,s0)

1+\>Khodn muc. Quy0n sir dpng

ddt. Quy6n ph6t hdnh.Bdn quyiin,

b6ng s6ng ch6.

PhAn miAm k6

to6n

TSCD vO hinhkh6c.

CQng TSCE vdhinh.

NguyGn gi656 du tIAu ntrm: 8.736.905.542 0 508,200,000 0 9,245,t05,542* Mua trong ndm 0 0 0 0 0* Tao ra tir ndi b0 DN. 0+ TAng do hgp nhdt KD. 0+ Tdne kh5c 0- Thanh lf, nhuons biin. 0- Gi6m kh6c. 056 dr cu6i ki 8,736,905,542 0 0 508,200,000 0 9,245,105.s42Giri tri hao mdn lui k6:SO du tliu ntrm: 6,872,427,2t8 0 410,977,718 0 7,283,404,996+ Kh6u hao trong ndm 347,577,929 0 25,000.002 0 366,517,931+ Tdne kh6c. 0- Thanh ly, nhugng b6n. 0- Gidm khric. 056 du cu6i ki 7,213,945,147 0 0 435,977,780 0 7.649.922.927Gia tri cdn l4iTai ngiv tldu ntrm. 1,864,478,324 0 0 97.222.222 0 1 ,96r,700,546Tai ngdy cudi t<i t,s22.960.395 0 0 72,222,220 0 1,595,182,615

14

l1- Ttrng, giim tii sin cii tlinh thu€ tii chinh:

Khoan mqc.Nhd crla, vflt

kiiln tnic.M6y m6c, thitit

bi.

Phuong tiQn:

v?n tar, truyendAn

TSCD hruhinh kh6c.

TSCD vO hinh.TOng c0ng

TSCD thu0 tnichinh.

Nguy0n giri:

56 du diu ntrm: 0 0 0 0 0 0+ ThuC tdi chinh trons ndm 0 45,424,320,258 0 0 0 15,424,320,258+ Mua lai TSCD thuO TChi 0 0 0 0 0 0+ T6ne kh6c. 0 0 0 0 0 0- Trd lai TSCE thu€ TChinl 0 0 0 0 0 0- Gi6m kh6c. 0 0 0 0 0 0

SO du cu6i ki 0 4s,424,320,258 0 0 0 45,424,320,258Gi6 tri hao mdn lul k6:S0 du dAu ntrm: 0 0 0 0 0 0+ Khau hao trons ndm. 0 2,978,777,968 0 0 0 2,978,777,968+ Mua l4i TSCD thuO TChi 0 0 0 0 0 0+ Tdne kh6c. 0 0 0 0 0 0- Trd lai TSCD thu6 TChinl 0 0 0 0 0 0- Gi6m kh6c. 0 0 0 0 0 0

SO du cu6i ki 0 2,978,777,968 0 0 0 2,978,777,968Gi6 tri cdn lai:

- Tpi ngdy ddu ndm. 0 0 0 0 0 0- Tai nedv cu6i ki 0 42,445,542,290 0 0 0 42.445.s42.290

* Tiin thuA phdt sinh them duqc ghi nhQn ld chi phi trong ndm: ddm bdo cdc khodn no vay:* Cdn cu d€ xdc dinh tiin thue phdt sinh them:* Diiu khodn gia hqn thuA hofu quyin drqc mua tdi sdn:

12- Ttrng, gi6m b6t tlQng sin tliu tu:

Khodn mpc. S5 dAu nam.Tdng trong

n6m.

Giam trongn6m.

S6 cudi k'i

a)- BAt dQng sin diu tu cho thu6:Nguy0n gi6:- Quy6n su dune d6t. 0- Nha. 0- Nhd vd quy€n sri dune d6t. 0- Co so ha tdne. 0Giri tri hao mdn liiy k6:- Quy0n su dgng ddl 0- Nhd. 0- Nhd vd quy6n su dung d6l 0- Co sd ha t6ne. 0Gi6 tri cdn l4i:- Quy€n sr! dune d6t. 0- Nha. 0- Nhd vd quy€n srl dune d6t. 0- Co sd ha tAne. 0b)- Bat tlQng sin tl6u tu nim giri'chd tlns siri:Itlguy0n gid:- QuyOn sri dune d6t. 0- Nha. 0- Nhd vd auy6n su duns d6t. 0- Co s0 ha tAng. 0Gi6 tri hao mdn lfiy k6:- Quy6n su dune dAt. 0- Nha. 0

- Nhd vd quy€n su dune d6t. 0- Co so ha t6ne. 0

tc

#\

* Gid tri cdn lai cu6i k) cita BDSDT dilng cdm ctj, ddm bao nq vay.* NguyAn gid BDSDT dd khiiu hao hd nhrng vdn cho thu€ hoQc niim gitr chd tdng giir.* Thuydt minh d6 lieu yd gidi trinh khdc.

13- Chi phi tri trudc:

14- Tii sin khric:

s6 cu6i tt SO d6u n6ma)- NgIn h4n :

b)- Ddi han

cQng:

,4.f/

ftr

:x\

so cuor Kv S0 ddu ndma)- Ngdn han :

- Chi phi tr6 trudc vC thue hoat d0ne TSCD;- C6ng cu dung cu xu6t dtng;- Chi phi di vay;- C6c khodn kh6c 562.705.616 r.0s7 .587 .5s2b)- Ddi h4n:- Chi phi thdnh lQp doanh nghi6p;- Chi phi mua b6o hi6m;- C6c khodn kh6c : 7,003.215,946 4.895.292.323

C0ne: 7,565,92t,562 5,952,879,875

to

15- Vay vi nq thu6 tii chinh:

56 cu6i t<y Trong ntrnr. Sd dflu ntrm

Gi6tri56 c6 khi nlng

fthnr' Tdng. Gi6m. Gi6 tri.36 c6 khi ning

fri nda)- Vav nsin han. 472,570,542,96s 472,570,542,965 1,303,595,412,581 I,217,490,638,040 386,465,768,424 386,46s,768,424b)- Vay dli han 17,721,704.000 17.723.704.000 9,250,032,557 s,202.555,243 13,676,226.686 13,676,226,686

NH VCB - CN CdMau 3.955.000.000 3,955,000,000 2.464.000.000 6,419,000,000 6,419,000.000

NH SACOMBANK.CN CE

Vau 5,228,704,000 5,228,704.000 3.650.032.5s7 t,7s8,555,243 3,337,226,686 3.337.226.686NH N6ng NghiQp 2,940,000,000 2.940.000.000 980,000,000 3.920.000.000 3,920,000,000Bio v€ mdi truons VN 5,600,000.000 5.600.000.000 5,600,000,000

C0ng: 490,294.246.965 490,294,246,965 1,312,845,44s.138 1,222,693,193.283 400,141,995,1 10 100,141,99s,1 10

Thdi han.

Nf,m nay. Nam trudc.'long khoAn

thanh to6n tidnthrrA tii chinh

Tri tidn l6i thu6. Tri ng g6c.

Tdng khoin thanhtodn tidn thud tdi

chinh.Trd tidn ldi thu6. Tri no g6c.

Tr) I ndm trO xu6ng.Tr0n 1 nlm cl6n 5 ndm. 45,077;n5,867 629.4t7,339 8.406.013,445Tr0n 5 nlm.

va

C6c khodn

+ COng ty CP Camimex Group+ C6ng ty Camimex Corp

+ Cdng ry c6 phin Camimex Organic+ Cdng ty c6 phin Camimex Logistics

chua thanh todn:

minh chi c6c khoin vay vd no thu0 tdi chinh vdi ciic b6n quan:

17- Thu6 vtr c{c khoin phni nQp nhi nufc:

Trong nhflp doanh nghiQp

fiillltliDl{: 2

h,.*

4,373,180,580 r,327,782,9509,'167,478,954 10,445,889,294340,789,911 11,146,33499,473,263 t9r,434,025

3,34r,924,494 2,359,039,0366,360,724,177 t3,852,644,071

346,552,903 105,383,34299,473,263 19r,434,025

16- Phei trfl ngudi b{n:

s6 cu6i t3,Sd tlf,u ntrm

Gi6tri.56 c6 khd n6ng tra

nd Gi6 tri.Sd c6 khi ning

trA no.a)- C6c khodn phdi trri ngudi b6n ngin han: 2s3.12s.199.488 253,125,199,488 286,570.412.768 286.570.112.768+ COng ty TNHH MTV CBTS Hni Nam 5.272.434.124 s,272,434,124 I 0, I 07.554.825 I 0. l 07.554.825+ Phai tra cho c6c rl6i tuong kh6c. 247.&s2.765.364 247,852.765.364 276.462.857.943 276,462.857,943- Ngudi mua trd tidn trudc ngin han 24,732,207,645 24.732.207.645 3,845,374,200 3,845.374.200- Phii tri ngudi lao d6ng 7.829.173.607 7,829,173.607 6.746.253.381 6,746,2s3,381

b)- C6c khoan phii trd ngudi ban ddi hpn: 0 0 0 0- Phii tri cho cdc <l6i tuone kh6c.

cQng: 285.686.s80.740 285,686,580,740 297,162,040,349 297,162.040,349c)- SO nq qu6 han chua thanh to6n:

PhAi tri cho c6c d6i tugng kh6c.C0ne: 0 0 0 0

d)- Phdi trn ngudi b6n ld c6c bOn liOn quan:

56 diu nemSd ph6i nQpfronp nlm-

SO iIfr thgc nQptrnno nim Sd cudi ki

- Phii nOp

Thud CTGT hdne b6n nOi dia 0 0 0 0Thue xu6t, nhdp khAu (7 ,5t7 ,799,495', 0 0 (7,517.799.49sThu6 thu nhAp doanh nghiOp r4,580,922.708 t2.076.252.603 10,r48.674,837 16.508.s00.474Thud thu nhip cd nhdn 1.400.6 19.768 t,002,876.237 1.168.973.910 1.234.522.09sTidn thud drit, thu6 nhd dit 336,250,941 339,068.044 339,068,044 336,250.941Thu0 tdi nguyOn 8,976,000 95,406,400 93,233,600 I 1.148.800C6c loai thu6, phi kh6c 23.000.000 23,000,000 0Phi, lQ phi vd c6c loai thu6 phdi nOp 0 r11.200.664 1tt,200.664 0

c0ng: 8,808,969.922 13,6,17,803,948 I 1,884.rsr.055 10,572.622.815thu

17

b)- Phdi thu (chi tiet theo tirns loai thu6).Ihu0 :

Ihu6 :

Ihu0 :

c0ng:

18- Chi phi phAi trA:

56 cu6i tV 56 tlAu ninra)- NgIn h3n.

- Trich trudc chi phi tidn luong thoi gian nghi ph6p.

- Chi phi trong thdi gian ngimg kinh doanh.- Chi phl tr(ch trudc tam tinh gi6 v6n hdng h6a, thdnh ph6m, BDS dd b6n.- C6c khoin trich truoc kh6c. 1.058.3 15.576 399,s59,703

b)- Dei han- Ldi vay.- C6c khoan kh6c

C0ns:

19- Phei tre kh6c:

- Tdi san thria chd eiii quv6t. 9.915.579 9,9 I 5,579- Kinh phi c6ns doan. 4,0s0,010,728 3,474,t06,88'7- Bio hi6m xd hOi. 9,s09,864,490 9.142.796.502- Phai ffa v6 cd phdn h6a. 0- Nhan kf qu!, h-f cugc ngAn hpn. 350.000.000 300,000.000- C6 tric, lgi nhudn tlugc chia. 0 0- Ciic khoin phdi tr6, phii nOp kh6c 10,799,388,258 9,241.067.528

COne: 24,719,179,055 22,167,886,496b)- Dai hpn

- Nh0n kj'qu!, loi cugc ddi han. 450.000.000 450,000.000- C6c kho6n phii tr6. phAi nOp kh6c.

c)- Sd nO qud han chua thanh toAn

Cdns:

20- Doanh thu chua thqc hiQn:

T-S6rl5ixv-l[-sffi;,,x",a)- Ngdn han:- Doanh thu nhan tru6c.- Doanh thu tri chuong trinh khdch hdne truvCn th6ne.- Cic khoAn doanh thu chua thuc hi0n kh6c.

c0ns:b)- Ddi han

- Doanh thu nhfln trudc.- Doanh thu tir chuons trinh kh6ch hdne truvdn th6ne.- C6c khoan doanh thu chua thuc hi€n khric.

C0ne:

c)- Khi ndng kh6ng thpc hiQn cluoc hgp ddng vdi kh6ch hdng

C0ns:

2l- Tr{i phi6u ph{t hirnh:

:\{ax0R0l

il01031

d

21. l- Trii phi6u thuong :

5o cuor Ky Sd dAu ndm.

Gi6 tri. Lli su6t Ki, han

Chi phi phit hdnh

trii phi6u Gi6 tri. Lii suit. Ki han.

a)- Tr6i phi6u ph6t hdnh.

:.Lp*i. p,l'3]]Lthg. g..sr9*lr. e!.+. 0

hanh c6 chi6t

(

21.2-Trli phitiu chuy6n d6i:a)- Tr6i phi6u chuy6n d6i tai thdi di0m dAu k!:- Thdi di0m phet hanh, k! hpn g6c vd kj, h4n cdn lpi tung lo4i tr6i phiOu chuyOn d6i;- 56 luqng ttmg logi tr6i phiiiu chuy6n d5i;- MQnh gi6. lai su6t timg toai tr6i phi6u chuy0n d6i;- Tj lQ chuy6n d6i thanh c6 phi6u timg loai tr6i phi6u chuy0n d6i;- Lii suAt chi6t khAu ding d6 x6c dinh gi6 tri phdn nq g6c cria ttmg loai trdi phi6u chuy6n d6i;- Gia tri phan no g6c vd phAn quydn chgn c6 phi6u cfia timg losi trai phi6u chuy6n d6i;

b)- Trai phi6u chuyOn d6i ph6t hanh th6m trong kj,:- Thdi diCm phdt hdnh, hj, han g6c timg loai tr6i phitiu chuy€n d6i;- 56 luqng tung loai tr6i phi6u chuy6n d6i;- MQnh girl. lai suAt ttmg logi tr6i phi6u chuy0n d6i;- Tj'lQ chuy6n d6i thanh c6 phi6u tung losi tr6i phi6u chuy6n d6i;- Lai su6t chi6t khAu dr)ng dil x6c dinh gi6 tri phAn ng g6c cta timg loai tr6i phi6u chuy€n d6i,- Gi6 tri phdn ng g6c vd phdn quydn chgn c6 phi6u cta tung loai tr6i phiilu chuyOn d6i;c)- Trdi phi6u chuydn d6i dugc chuy6n thdnh c6 phi6u trong k!:

- 56 lugng tung lo4i trai phi6u dd chuy6n d6i thdnh c6 phieu trong kj,; 56 luqng c6 phitiu ph6t hdnh them trong kj,dO chuyen d6i trai pni6u;

- Gi6 tri phAn ng g6c c[a tr6i phi6u chuy6n d6i dugc ghi ting v6n chri sd hftu.d)- Tr6i phi6u chuy6n d6i di tlio han kh6ng cluoc chuyOn thdnh c6 phi6u trong kj,:- 56 lugng ttmg loai tr6i phitiu dd d6o han kh6ng chuy€n d6i thdnh c6 phi0u trong kj,;- Gi6 t{ phan ng g6c cira tr6i phi6u chuy6n d5i dugc hodn tri cho nhd dAu tu.

e)- Trdi phi6u chuyOn d6i t3i thdi diOm cu6i ki,:- K! h1n g6c vd kj,h4n cdn lai timg lopi tr6i phi6u chuyOn d6i;- 56 luqng tirng lo4i tr6i phi6u chuyiin d6i;- MQnh gi6. lai suAt tung logi trfi phiOu chuy0n d6i;- Tj lQ chuy6n d6i tnann c6 phi6u timg lo4i tr6i phiiiu chuy6n d6i;- Ldi su6t ctri6t ttr6u diing d6 x6c dinh gi6 tri phAn no g6c c0a tung loai tr6i phi6u chuy€n d6i;- Giri tri phAn nq g6c vd phan quydn chgn c6 phi6u c0a tung lo4i tr6i phi6u chuy6n d6i;

g)- Thuy6t minh chi ti6t vd tr6i phiiiu c6c ben lien quan nim gift :

22- C6 phi6u uu dli phAn lo4i ti ng phii trA:

- MQnh gi6;- D6i tugng dugc phiit hdnh :

- DiAu khoan mua lpi :

- Gi6 tri mua lai trong hj,:- Cac thuy6t minh khac.

23- Dg phdng phf,i tri:

'S.\

ilft0s /,I

56 cu6i ki 56 dAu nIma)- Nstrn han:

- Ds phdng bdo hanh sAn ph6m, hdng h6a:- DU phdng b6o hinh c6ng trinh xdy dmg:- Dy phdng t6i co c6u:

- DU phdng phii tri kh6c :

C0ns:b)- Ddi han :

- DI phdng bAo hinh sin phAm, hdng h6a;- DU phdng bio hanh c6ng trinh xAy dUng;- Du phdng t6i co cAu;

- DU phdng phdi tr6 khdc(chi phi srla ch0a TSCD dinh kj, chi phi hodn nguyOn m6i truong )

cQng:

24- TAi sin thu€ thu nhfp holn l4i vA thu6 thu nhip hoiin t3i phii tri:a)- Tdi sin thu6 thu nh0p hofrn lai: 56 cu6i t<i S0 dAu nlm

- Thu0 sudt thu0 TNDN sri dung tl6 x6c tlinh gi6 tri tdi s6n thu6 thu nh0p hodn lai;- Tdi sin thu0 thu nhflp hodn lai liOn quan dOn khoan ch6nh lQch tam thoi tluoc khAu tru: 0 0

- Loai phdt.hri,nh c6 phu troi. 100,213,218,621. lZoh// nlm)l (mQt) nam

071312019 ddn't1/O1nO)n\

4,559,090,901

Cdnq:

b- Thuy6t minh chi ti6t vd trei phi6u cric bdn li6n quan nim eit (theo ttne loai tr6i phi6u):

C6ns:

- Tai san thu6 thu nhap hoan l4i liOn quan d6n khoin 16 tinh thu6 chua srl dung;- Tdi san thu6 thu nhf,p ho6n l4i lien quan aen tnoffi- 56 bt trr) vdi thu6 thu nhap hoan lai phii tril

Tdi san thuC thu nhdp hodn lai: 1.688.047.208 I .90 1.657.940b)- Thu0 thu nhfp hodn lai phii tr6: 56 cu6i ki 56 tliu nxm

- Thu0 sudt thu6 TNDN sir dung d6 x6c dinh si6 tri thu6 thu nhdp ho6n lai phdi tri;- Thu6 thu nhflp hodn l4i phdi tri ph6t sinh tu c6c khoAn ch€nh l0ch tam thdi chiu thu6; 3s,296,753 3. I 45,650- 56 bi trt vdi tdi sin thu6 thu nhdp hodn lai.

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b)- Chi ti6t v6n chir sd htu ^a x. ..so cuor Kv Sd dfiu nEm

- VOn g6p cira chir so hiru 132,212,340,000 132.212.340.000- V6n g6p cira c6c d6i tuong khric.

cOng: 132,212.340.000 132.212.340,000

c)- C6c giao dich vd v6n vdi c6c chir sd hfru vd phdn ph6i c6 trlc, chia loi nhudn: Nim nay. Ntrm tru6'c.- V6n dAu tu cria chri so hfru:

+ VOn e6p ddu ndm.+ VOn gdp tdng trong n6m.+ VOn g6p gi6m trong ndm.+ VOn g6p cu6i nim.

- c6 tfc, lgi nhuan d6 chia:

d)- C0 phi€u: S0 cuOi ndm 56 tIAu nim- 56 luons c0 phiOu ddns kV phrit hdnh. 13,22t,234 13,22t,234- 56 luqne c6 phiOu dd brin ra c6ns chfns. 13.221.234 13,221,234

+ C0 phi€u phO thOns 13.221.234 13.221.234+ C6 phiOu uu d6i (loai dugc phdn ph6i ld v6n chri sd htu).

- S0 luqne cO phi€u duoc mua lai (c6 phi6u qug):+ C6 phi€u ph6 th6ne+ CO phi€u uu ddi (loai dugc phdn ph6i ld vOn chri sd htu).

- 56 luqne c6 phi6u dang luu hdnh: t3,221,234 t3,221,234+ C6 phi6u ph6 th6ne. t3,22t,234 13,221,234+ C6 phi6u uu dii (loai duqc phan ph6i 1A v6n chri so hou).

* M0nh ei6 c6 phi0u clang luu hdnh: I0.000VND

d)- C6 ttc:- C6 tfrc dd c6ng bO sau ngdy ktit thirc kj,k6 to6n ndm:

+ C6 tric dd c6ng b6 tren c6 phiiiu ph6 th6ng :

+ CO tirc dd cdng bti trdn c6 phi6u m ddi :

^a , , L.i- C6 tric cira c6 phi0u uu ddi lfry k0 chua dugc ghi nhQn :

e)- C6c qu! crla doanh nghiQp:- QuI dAu tu phiit tri6n :

- QuI h6 tro sip xtlp doanh nghiQp :

- Qu! kh6c thuQc v6n chir s<y htu :

g)- Thu nh{p vd chi phi, l6i ho{c 16 dugc ghi nhpn trr,rc titip vdo v6n CSH theo quy dinh cua c6c chuAn muc k6 to6n cy th6:

26- Ch0nh IQch rlinh gi:i l4i tii sin:

Ntrm nay. NIm tru'6'c.

Ly do thay O6i giUa sd dAu nam va s6 cu6i nam:

27- Ch0nh l6ch tf gi6:

Ntrm nay. Nim tru'6'c.- Ch0nh l€ch fi ei6 do chuyOn d6i BCTC l6p bdne ngoai t0 sans VND.- Ch0nh lOch ti ei6 ph6t sinh vi ciic nguy€n nh6n kh6c :

28- Ngudn kinh phi:

NIm nay. NIm tru6'c.- Ngu6n kinh phi duqc c6p trong n6m.- Chi su nehi€p.- Ngu6n kinh phi con lai cu6i ndm.

29- CAc khoin mgc ngoiri Bing cin tl6i k6 to6n;

S0 cudi ki 56 tliu nEm

a)- Tdi s6n thu6 ngodi:

sii cuiii t y 56 tliu nlm1,995,223,836 1,995,223,836

'r-i,H c

,IIEI

,i:20(

IlAu

22

- Tir 1 ndm trdxuiing.

- Tr€n I nim di5n 5 ndm.

- TrOn 5 nim.

b)- Tdi s6n nh$n gifr hQ:

- Vat tu, hdng h6a nhQn git hQ, gia cOng, nh$n riy th6c:

- Hdng h6a nhQn b6n hQ, nhdn k! goi,nh6n cAm cO, thtS ch6p:

c)- Ngo4i tQ c6c lo4i:

d)- Kim khi quf, d5 quy:

d)- Nq kh6 ddi dd xri ly:

e)- C6c th6ng tin kh6c v€ c6c muc ngodi Bdng cdn dOi kti toan.

VI - Th0ng tin bO sung cho cdc khoin mgc trinh biry trong B:io c:io k5t qu6 ho4t tlQng kinh doanh:

Don vi tinh: tliing

l. Tiing doanh thu brin hirng vi cung cip dich vq

a) Doanh thu- Doanh thu brin hdng;- Doanh thu cung c6p dich vq;- Doanh thu hqp d6ng xdy dlrng;

+ Doanh thu ctra hgp d6ng xAy dgng dugc ghi nhQn trong kj,;+ T6ng doanh thu lu! k6 ctra hqp d6ng xdy dyng dugc ghi nhfln d6n thdi di0m lflp 86o

c6o tdi chinh.c0ng

b) Doanh thu d6i vdi c6c b€n li€n quan :

c) Truong hqp ghi nhQn doanh thu cho thu0 tdi s6n ld t6ng sO ti€n nhQn trudc, doanh

nghiQp phdi thuy6t minh th€m d6 so s6nh sq kh6c biQt gita viQc ghi nhQn doanh thu theo

phuong ph6p phdn t6 aAn theo thdi gian cho thu€; Kh6 ndng suy gi6m lgi nhuQn vd

lu6ng ti6n trong tuong lai do d6 ghi nhQn doanh thu C6i vOi todn bQ s6 tiOn nhQn trudc.

2. Cric khorin giim trit doanh thu

Trong d6:- Chl6t t<tr6u thuong m4i;- Gi6m gi6 hdng b6n;

- Hdng brin bitr6lai.cOng

3. Gi6 viin hhng b6n

- Gi6 v6n cira hdng h6a d6 b6n;- Giri v5n cira thdnh phAm dd b6n;

Trong tl6: Gi6 v6n trich trudc cria hdng hori, thdnh phAm b6t dQng sdn d6 b6n bao

gom:+ H4ng muc chi phi trich trudc;+ Gi6 tr! trich trudc vdo chi phi cta ttng h4ng mgc;+ Thdi gian chi phi dy ki6n ph6t sinh.- Gi6 v6n cira dich vu dd cung c6p;- Gi6 tri cdn l4i, chi phi nhugng b6n, thanh ly cira BDS dAu tu;- Chi phi kinh doanh B6t dQng s6n ddu tu;- GiA tri hdng t6n kho m6t miit trong lcj,;

- Gi6 tr! ttng loqi hdng t6n kho hao hut ngodi dinh mrlc trong kj';- C6c khodn chi phi vugt mric binh thudng kh6c dugc tinh trr,rc titip vdo gi6 v5n;- Du phdng gi6m gi6 hdng t6n kho;- Cric khodn ghi gidm gi6 v6n hdng b6n.

cOng

Nim nay Nim tru6'c

768,876,188,610 803,448,707,640

768,876,188,610 803,448,707,640

\.{a

tR0\

)1039

4"

Nim nay

5 t 0,804,99742,171,525

6,215,675,878

NIm nay

595,494,439,135

Nim tru'6'c

469,068,2t60

3t,327,600500,395,816

NIm tru'6'c

654,048,769,693

595,494,439,L35 654,048,769,693

4. Doanh thu ho4t tlQng tiri chinh

- L6i ti6n gui, ti€n cho vay- Ldi brin c5c khodn dAu tu;- C6 tric, lgi nhuQn dugc chia;- Ldi ch6nh l€ch f! gi5;- L6i b6n hdng trd chQm, chitit kh6u thanh torin;- Doanh thu hoqt dQng tdi chinh kh6c.

c0ng

5. Chi phi tiri chinh

- LEi ti0n vay;- Chi6t kh6u thanh toAn, ldi b6n hdng tra chQm;

- L6 do thanh lf c6c khodn dAu tu tdi chinh;- L6 ch€nh l6ch $ gi6;- Du phdng gi6m gi6 chring kho6n kinh doanh vd t6n th6t dAu tu;- Chi phi tdi chinh kh6c;- C6c kho6n ghi gidm chi phi tdi chinh.

c0ng

6. Thu nhflp khric

- Thanh lj, nhugng b5n TSCD;- L6i do d6nh gi6 l4i tdi s6n;

- TiAn ph4t thu dugc;t-- I nue dugc gram;

- C6c kho6n kh6c.

cOng

7. Chi phi khic

- Gi6 tri cdn l4i TSCD vd chi phi thanh ly, nhugng b6n TSCD;- L6 do d6nh gi6 lqi tdi s6n;

- C6c khoan bi phAt;

- C6c kho6n kh6c.

cOng

8. Chi phi brin hirng vd chi phi quin lf doanh nghiQp

a) Crlc khoin chi phi quf,n lf doanh nghiQp phrit sinh trong kj,- Chi phi nhdn vi6n- Chi phi KHTSCD- Cric khoin chi phi qudn lj doanh nghiQp kh6c.

b) C6c khoin chi phi brin hhng phrit sinh trong ki- Chi phi nh6n vi€n- Chi phi dich vq mua ngodi- C6c kho6n chi phi b6n hdng khric.

c) Cic kho:in ghi gi6m chi phi brin hing vh chi phi quin lf doanh nghiQp- Hodn nh4p dr,r phdng b6o hdnh sdn phAm, hdng h6a;- Hodn nhQp dq phdng t6i co c6u, dy phdng khric;- C6c kho6n ghi gidm kh6c.

cOng9. Chi ph( sin xu6t, kinh doanh theo y6u t6

- Chi phi nguy0n liQu, vflt liEu;- Chi phi nhdn c6ng;- Chi phi kh6u hao tdi sin c6 dinh;- Chi phi dlch vp mua ngodi;- Chi phi kh6c bing ti€n.

Nim nay

107,400, l 95

4,291,148,118

4,398,5,18,313

Nim nay

25,667,243,849

3,531,284,7513,453,858,7941,336,940,409

33,989,327,803

Nim nay

11,644,550,013

3,1t0,986,25014,755,536,263

NIm nay

0

314,438,204347,678,363

662,116,567

Ntrm nay

34,329,402,3391r,769,223,9753,250,202,479

19,309,975,88s

30,150,850,9132,298,t84,325

t8,284,328,t649,568,338,424

0

64,480,253,252Nim nay

557,918,921,30967,909,7 59,85419,081,026,822

7l ,457 ,553,7 58

24,t81,674,620

Nim tru'6'c

2,144,233

3 ,7 27 ,515 ,062

3,729,659,295

Ntrm tru'6'c

18,725,943,626

5,322,578,581

24,048,522,207

NIm tru'6'c

615,661,735

453, I 86,23 1

1,068,847,966

Ndm tru'6'c

0

2,184,757,7611,398,103,513

3,582,861,274

Nim tru'6'c

30,928,357,486n,266,554,5942,371,889,923

17,289,912,969

27,797,964,5462,626,768,380

t9,485,6t2,0095,679,584,157

0

58,120,322,032Nim tru'6'c

694,359,899,83 8

64,847,041 ,01019,096,623,853

90,054,750,3 84

30,53 7,1 5 1 ,53 0

Nnftr8 /,

<,,

24

c0ng

10. Chi phi thuii thu nh$p doanh nghiQp hiQn hinh

- Chi phi thutl thu nhflp doanh nghi€p tinh tr€n thu nhSp chlu thu6 nim hiQn hdnh

- DiAu chinh chi phi thut5 thu nh4p doanh nghiQp cria ciic n6m tru6c vdo chi phi thuti

thu nhQp hi€n hdnh ndm nay- TOng chi phi thu6 thu nh$p doanh nghiQp hien hdnh

I l. Chi phi thu5 thu nh$p doanh nghiQp hoin l4i

- Chi phi thu6 thu nh4p doanh nghi€p hodn l4i ph6t sinh tii cric khodn chOnh lQch t4m

thdi phdi chiu thu6;- Chi phi thu6 thu nh{p doanh nghiQp hodn l4i phrit sinh tir viOc hodn nhdp tdi s6n

thu6 thu nhQp ho6n l4i;- Thu nhQp thuti thu nh{p doanh nghiQp hodn l4i ph6t sinh tir c6c khoan ch6nh lQch

t4m thdi duoc kh6u trir;- Thu nhQp thuti thu nhQp doanh nghiQp hoSn lai ph6t sinh tir c6c khodn 16 tinh thu6

vd uu d6i thu6 chua su dpng;- Thu nhflp thu6 thu nhQp doanh nghiQp ho6n lai phrit sinh tir viQc hodn nhflp thu6 thu

nhqp ho6n lai phdi trd;- T6ng chi phi thu6 thu nhQp doanh nghiQp ho6n lqi.

VII. Th6ng tin bd sung cho cic khoin mgc trinh bhy trong Brio c6o luu chuy6n tiiin tQ

1. C6c giao dich kh6ng bang ti€n 6nh huong dr5n brio c6o luu chuy€n ti€n tQ trong tuong lai

- Mua tdi sdn bdng c6ch nhdn c6c khodn ng liOn quan trgc ti6p hoflc th0ng qua

nghiQp v9 cho thu0 tdi chinh;- Mua doanh nghiQp th6ng qua ph6t hdnh c6 phi6u;

- Chuy€n ng thdnh v6n chri sd htu;- C6c giao dlch phi ti0n tQ kh6c

2. Ciic khoAn ti6n do doanh nghiQp nim git nhung kh6ng dugc sil dpng:

3. SO tidn di vay thpc thu trong lcj,:

- Ti€n thu tir di vay theo kh6 udc th6ng thudng;- Tidn thu tii ph6t hdnh triii phi€u thudng;- Tidn thu tri ph6t hdnh tr6i phi6u chuy6n d6i;- Ti0n thu tt ph6t hdnh c6 phitiu uu ddi phdn lo4i ld ng ph6i tr6;- Tien thu tir giao dlch mua b6n lai tr6i phiou Chinh pht vd REPO chrlng kho6n;- Ti0n thu ttr di vay dudi hinh thric kh6c.

4. 56 ti€n d6 thyc trd g6c vay trong kj,:-.i

, I- Ti€n trd ng g6c vay theo khO udc th6ng thucrng;

- Ti€n tr6 ng g6c tr5i phiilu thuong;-.i

. I- Ti€n trd ng g6c trdi phi6u chuy€n d6i;- Ti6n trd ng gric c6 phitiu uu ddi phdn lo4i ld ng ph6i trA;- Ti€n chi trd cho giao dich mua b6n l4i tr6i phiilu Chinh phrl vd REPO chring khorin;- Ti€n tr6 no vay duOi hinh thrlc kh6c

740,548,936,363

Ntrm nay

I 1,065,543,403

898,895,466,615

Nim trurfc

9,009,658,233

Nim nay Nim tru6'c

NIm nay Nim tru6'c

6r-

w

z5

VIII - Nhilng th6ng tin khic

01- Nhfing sq kiQn phrit sinh sau ngiry k5t ttrric ki k6 toin nnm

Ban t6ng si6, da;";;;,, [rr;i, ai"i tt ong .o su kiQn ndo x6v ra sau ngdv 30 th6ng 09 ndm 201e cho d6n thoi

di6m IQP b6o c6o tdi chinh hqP nh6t '

0 2- Th6ng tin vd cr{c b6n li€n quan

- Giao dich vri'i c6c b6n c6 li€n quan

Giao dlch vdi c6c thdnh viOn qudn lf ch0 ch6t c6 1i6n quan

c6c thdnh vien quirn ly chi ch6t vd c6c c6 nh6n c6 lien cira c6ng ty cP ch6 bien thi]y sdn Vd xu6t nhdp khiu Cir Mau g6m:

c6c thdnh vi6n Hqi oo"e q;;tri', g;" tiilr"6, ,r"r'ia"* c1a,06.,"16 to6n truong vd c6c thdnh vi€n m0t thii5t trong gia dinh

c6c c6 nhdn ndy.

Giao dich vdi c6c thdnh vi6n qu6n lf chir chOt vd c6c c6 nhdn c6 lien quan nhu sau: - - . t ..LIY k6 ttr tIAu ntrm d6n cu5i nIm

-HQi tldng quin trivh Ban ki6m sodt.

., N!,r rv4r g 0vay uen 6 0TrA tii:n vay ' a-^ ^^,,ki oarthi,nh ,i6n 6nhdn c6 li.n quan nhu sau:rai t6t thu; ky kri to6n , cdng ng vdi c6c thdnh vi€n quan li chir ch6t vd c6c c

56 cu6i ntm Sd d6u n6m

-HQi tliing qu6n tri vi Ban ki6m sorit

Phdi trd tidn vaY

CQng nq Phii trift u inAp .,iu cric thdnh vi€n qudn li chir ch6t Ph6t sinh trong kj' nhu sau:

Ti6n lu<rng, thuongPhu c6p

cQng:

03- Th6ng tin v6 rQ Ph{n86o c6o bQ ph$n thrrl y6u- theo linh vqc kinh doanh

C6ng ty kh6ng 10p b6o c6o bQ phQn theo linh vlrc kinh doanh do ho4t dqng kinh doanh cta c6ng ty chir y6u ld

m[t hdng thiry s6n.

Tdi sdn vd ng phii tr6 cta bQ ph4n theo khu vpc dia ly cta COng ty nhu sau:

NQi tlia

so cuol Ky

Tdi san trgc ti6P cria bQ PhQn

Tdi sdn phdn b6 cho bQ Phfln

C6c tdi san kh6ng phdn b6 theo b0 phQtt

T6ng tii sinNq phii tri tryc tii5P cria bQ PhQn

Nq phdi fia phan b6 cho bQ PhQn

Ng phdi tr6 ktrdng ph6n b6 theo b0 phQtt

T6ng nq phii tri04- Gi6 tri hgp $ cfra tii sin vi nq phii tri tii chinh

GiA tri sO s6ch

s6 cu6i t<Y 56 iliu nim

Tii sin tii chinh

Ndm nay NIm tru6'c

g000

Lfiy k5 tir ddu nim ddn cu5i nim

1,260,762,129,164

0

0

957 ,43t,607,3820

0

3,609,386,523

0

0

0

85,534,81 I ,337

0

26,955,320,819

116,099,518,679

xu6t titrflu cQ,rg

o r,260,762,129'164g0600 1,260,162,129,164

o 957,431,607,382

60g0o 957,431 ,607,382

Gi6 trl hqp ly

s5 cu6i xY s6 tliu nrm

29,896,075,081

0

0

0

0

202,526,747,314 85,534,811,337

g035,805,154,709 26,95s,320,819

268,221,977,104 116'099,518'679

Nim naY

690,059,014324,000,000

1,014,059,014

Nim tru'6'c

756,857,420324,000,000

1,080,857,420

3,609,386,523

0

0

0

0

,:'riN cAUr.7----<

h\\lttt$Rl

;Dtl: ?0001!

:]4 A,AU.I::

Ti6n vi c6c khoan tuong ti6n 29,896,075,081

C6c kho6n dAu tu nam

gifi di5n ngdy d6o h4n 0

Tdi s6n tdi chinh s8n sdng

dC ban 0

Phdi thu kh6ch hdng 202,526,747,314

C6c khodn cho vaY 0

c6c khodn phai thu kh6c 35,805,154,709

C0ng 268,221,917,104

26

Nq phii tri thi chinh

Phdi tri cho ngudi ban

Vay vd ng

C6c kho6n ph6i tri kh6c

c0ng

253,125,199,488

625,046,445,989

24,719,779,055

902,890,824,532

286,570,412,768

400,141,995,1 l022,167,886,496

708,880,294,374

253,125,799,488 286,570,412,768

625,046,445,989 400,141,995,110

24,719,179,055 22,t67,886,496

902,890,824,532 708,880,294,374

%f,r,g ffg?t 9on

5- Th0ng tin so s{nh (nhirng thay tl6i vi ttr6ng tin trong B:io crio tii chinh cria cric niOn tIQ k6 torin truric:

6- Th6ng tin v6 ho4t tlQng liOn tgc:

7- Nhiing th6ng tin kh6c (3):

LAP BIEU

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