LIOVZTlI£A1?~UJI)IH1?1fqUJlP!lElm~uOI[J

10'1~NYIll3HdV3A1JAIHHNLAI~NO:J v,v

lovsNya]

CONG TY TNHH MTV CA PHE THANG L<)J BAo cuo TAl cuts»Krn 17 - Quoc 1(\26A - X. Hoa 8ong- H. Krong Pac -Tinh f)ak Lak Cho nam ta! chlnh ket thucngay3111212017------~--~------------~----~~---------------------

,"

Ml}C Ll}C Trang

Bao cao cua BanT6ngGiani ai)cBao caoki~J11toan aQc I~p

Bao cao tai chinh

I - 2

3

o Bang cand6i k~ toan

Bao cao k6tqua kinh doanh

Bao cao luu chuyen tien 19

Thuyet minh B[1O cao tii chinh

4-5

• 6

7-8

9 -27

••

CONG TY TNHH MTV CA PHE TRANG LQI

Km 17 - Quoc 1026A - X. HoaDong -H. Krong Pak - TinhD~kL~kBAo cio TAl CHiNH

Cho nam tai ehinhkit thuc ngily3///212017

BAo cAo CVA BAN TONG GIAM DOC

Ban T6ng Giarn d6c Congty TNHH Mot thanh vien Ca pheTh~ngLoi cong b6 bao caonay cung voi cacBao caotai chinh da diroc kiern toancho narn taichfnh k6tthuc ngay 31I 12/2017.

THONG TIN KHAI QVAT

Cong ty TNHH Mot thanh vien Ca phe Thang Loi(sau daygoi t~t la "Cong ty") la doanh nghiep 100%v6n Nha nuoc, tnrocday la Cong ty Ca phe Thang Loi dirocchuyen d6ithanh Congty TNHH Mot thanhvien Ca pheTh~ng Loi thea Quyet dinh s6 776/QD-UBND ngay 11104/2007 cua Chu tichUy ban nhandan Tlnh D~k L~k. Cong ty la dan vi hach toandQc I~p,heat dong thea Gifiychung nhandang ky doanhnghi~p s64004000141 ngay 10108/2007 eua So' K6 ho~ch va Diu tlI Tinh D~kL~, Lu~t Doanh nghi~p,Di€u I~ C6ng ty va cac quy dinh phap Iy hi~n hanh co lien quan.Tu ngay thanh I~p dSn nay, Congty da 4lin diSu chinh Gifiy chung nh~n dang ky doanh nghi~p va lin diSu chinh gin nhfit la vao ngay06/10/2016vai s6 Gifiy chu'ng nh~n dang ky doanh nghi~p la6000182456.

rJ'A ;#';" LA,..onuleu !?:

van ddutil' chit sii huu {tin thoi aiim 31/12/2017:

131.000.000.000d6ng.

126.753.007.499d6ng.

Trl! sii chinh

• Dia chi: Km 17 - Qu6c IQ26A - Xa Hoa Dong - Huy~n KrongPak - Tlnh D~k L~k

• Di~n tho~i: +84 (262) 3514393

• Fax: +84 (262) 3514365

Linh v¥c kinh doanh chinh:Cong ty ho~t dQng trong Ii'nhVl,TC tr6ng, chS biSn va kinh doanh, xufit khfrucaphe.

HOI DONG THANH vIEN, KIEM SOAT VIEN BAN TONG GIAM DOC vA ICE TOliNTRUONG

.~

HOi d6ng thanh vien, Ki€m soat vien, 8an T6ng Giam d6c va KS toan tmang eua Cong ty trong nam taichinh va dSn ngay I~p Bao cao tai chinh nay g6m co:

JS

Hl)i dang thiinh vien..~.~.

• Ong Ph~m XuanTh\l

• OngVU Dlnh NQi

• Ong Dinh XuanSLI'U

Kiim soal vien:

• Ong Doan Dlnh H6ng

Chu tich

Thanh vien

86 nhi~m ngay01/10/2016

86 nhi~m ngay01/10/2016

86 nhi~m ngay20107/2012Thanh vien

KiSm soat vien 86 nhi~m ngay09/06/2017

Ban Tang Giam dtJcviiKi loan Iruiing

• OngVU Dlnh Noi

• Ong Dinh XuanStIU

• 8a Le Thi Mai

T6ng Giam d6c

Pho T6ng Giam d6c

KS toan tmang

86 nhi~m ngay0 III 0/20 16

86 nhi~m ngay21/07/2017

86 nhi~m ngay0 1/08/2014

Trang 1

CONG TY TNHH MTY CA PilE THANG L<JI

Km J 7 - Qur3e1626A - X. Han Dong -H. Krong P~k - Tlnh m1.k L~kBAacio TAlcninn

Cho nam tai chinh kdi tluu: ngl.lv 31/ 12/2(}17

BAo cAo CVA BAN TONG GIAM DOC (ti~p theo)

KIEM ToAN DQCL~

Bao cao tai chinb nay duoc ki6m toan boi Cong ty TNHH Kiern toan AVN Vi~t Nam (Tru So' chinh: s036 Pharn H6ng Thai, Thanh ph6Buon Ma Thuot, Tinh f:)5k Lak; tru so' tai Thanh ph6Da Ngng: S0] 76/28 Ly TI,l'Trong, QU~Il Hili Chau, Thanh ph6 Da Nang; Dien thoai: (84) 0236.3691789;Fax: (84)0236.3691188; Website: avnaudit.corn.vn).

TRAcH NIUEM eVA BAN TONG GIAM DOC TRONG vrrc LAp cAc BAo cAo TAlCHiNH . . .

Ban Tong Giarn a6e chiu trach nhiern l~p Bao cao tai chfnh d~ phan firth trung thuc va hop Iy tinh hinh taichinh, k~t qua 1101:1tdOng kinh doanh va luu chuyen tient¢ cua C6ng ty trongnam. Trong viec l~p Baa cao tajchlnh nay, Ban T6ngGillin <16cphai:

• Chon 1~l'acac chinh sach k6 toan thich J1Q'Pva {tpd~lI1gcac ehinh sach nay mOt ca.ch nhfrt quan.

• ThV'chi~J1 cac xet doan va cac u'O'ctillh m(>teach hQ'p Iy va th~n trong.

III Nell r6 dc chu~n nwek6 toan up d~lI1gcho Cong ty c6dU'<,YC tuan thtl hay kh6ng vatAt ccldc sai 19Chtl'Qng y6u orr oU'gc trinh bay va giai thfch trong BaoCilO t:'liehfnh.

.. L~p Bao cao tai chinh tren co' s6 hO<;1tdOng lient~JC trLr tmb'ng hQ'P khong th6 cho r[lI1gC6ng ty s0ti6p t\IC hO~lt(lQng lient\lC.

• ThiSt I~.pV~l tlwc hi~n h¢ th6ng ki~m soM n6i b(>m()t c{lch hu'u hi~LInb~m h<;lllch0 rui ro co sais6ttrQng yGu do gian I~ll ho~c nhJml~n trong vi~c J~p va trinh bay Baa cao tai chinh.

Ban T6ng Gitlm abc dam bao cac s6kS toan c6 lien quan du'Q'cIuu giu' day dll dS pha.nanh tinh hinh Utichfnll, tinh hinh hO<;ltdOng eila Cong ty vai muc dO chinh xac lWp Iy t<;libfitky tho'i di~m nao va cacs6k6toan tuan thil chS do k6 toan ap dl)ng. Ban T6ng Gia.l11dOc cung chiLi trach nhi~mCju<'m Iy cac tai san cuaCong ty va do d6 aa tlwc hi~n cac bi~n philp thich hgp06 ngan ch~n va phat hi9n cac hal1h vi gian l?n vacac qui dinh phap ly c6 lien quan aSn vi~c l{ipva trlnh bay Baa cao tai chinh.

Ban 'r6ng Giam a6c cam k6t dll tuan thll cac yeu d.u nell trcn trong vi~c 1i;1.pBAo cao tai chfnh.

PIlE DUY¢TBAO CAO TAl crriNIl

Ong PIWTn Xuan Tlw aauy quy6n cho Ongva f:)illh Noi, ch(l'e V~I T6ng Giarn abc ky va ph€:dLly~i.BilOcao tai chinh cho nam tai chinh k~t th(IC ngay 31 thang12 nam 2017 thea Gi~y uy qlly~n s0OJ/2016/GUQ ngay 05 thang 10 nam20]6.

Ban T6ng Giamabcphe dLly~tBao cao tili chinh dinh kcm. Bao cao ta.i chinh dil phein anh trung th~rc vahQ'p Iy tinh hlnh tai chinh eua Cong tyt~i tho'i di8m ngay 31 thang 12 nam 2017, cung nlm kSt qua ho~tdong kinh doanh va cac Ju6ng Ill'llchuy6n ti~nt~ trong nam tai chinh k&tthucdlllg ngay 31/]2/2017, phllhQ'pv6i d.c chuan nwc k6 toan, ChS dQ k~ to{lIldoanh nghi~p Vi~t Nam va dc qui dinh phap Iy c6 lienquan a~n vi~c I~p va trlnh baySilO cao tii chinh.

T6ng Gi{UTl d6cD6k Lcik, ngclY08 thcing 03mlll1 ]OJ(i

Trang 2

® CONG TY TNHH I{IEJ.\rI'roANAVN VII~T NArvtTn,I sIf t~iTP B.,.,rr Chi nhalJj}tt.~i TP DN •S-O36 Pham H":mg TMi. TP 131..10.11("!iaThudtTroll Dfr likDT: 0262 394 2345; Fax:.0262 3942345

Websit.e: aYllauditVl"l

ss1 ~76/2,8 L:}rT\!' Trong, Q. H1~iChdLJThan}! pho DaNangiYI': 0236 369 1789;·!'.ax: 0236 369 1183Email, avn@avnaudit.vn

-----SrJ: 19A /2018/BCKT~TC-AVN

BAo cAo KIEM ToAN DOC LAp. .Chi! tich Coug ty, l(j~m soatvien va Ban T6ng Giam d5cCong ty TNUB MQt thanh vien Cit phf ThlingLQ'i

Chung Wi cIa ki~m to an bao cao tai chinh kern theo cua Cong ty TNHH MQt thanh vien Ca phe Th~ng LQ'i,duoc I~p ngay08/03/20 J 8, tir trang 4 d~n trang 27, bao gem: Bang din d6i k~ toan t~i ngay 3J/ 12/2017, Baocao k2t qua heat dong kinh doanh, Bao cao luu chuyen ti€n t~ cho nam tai chinh k~t thuc cung ngay va Banthuyet minh bao cao tai chinh kern theo.

Kinh giu;:

Tracb nhi~m cua BanTOng Ghhn d&c

Ban T6ng Giam a6c Cong ty chiu trach nhi~m v6 vi¢cI?p va 1rlnh bay trung th~rc va hClP ly bao ca.o tai cl1inhClla Cong ty theo Chuftn lTIl,fCk~ toan, Ch~ dQ k~ toan Vi¢t Nam va cac quy dinh phap Iy c6 lien quand~jl vi~cI?p va trlnh bay baocaotai chinh va chill trach nhi~m v~ kj~m soM nQi b9 ma Ban T6ng Giam d6c xac dinh lacftn thi6t d:~ c1iun bao cho vi~c I~p va trin11 bay bao cao tai chinh khong c6 sai s6t trQng y~u do gianl~n hoi;icnhftm l!ln.

Tnich I1hi~m cua KiSm tmlu vicn

Tnich nhi~m cua chClI1g tOi la aua ra y ki§n v€ bao caote\i chinh d~ratren k6t qua Clla c1l9c ki0m toano ChLll1gt6i dil ti6n h('mh ki6m toan theo cac Chuin m~rc kiSm to an Vi~t Nam. Cac chufrn mllc nay yeu du chCmg tojtwin thLl chufin m~rc va cac quy dinh v~ll<;lO dLrc nghb nghi~p, l~pk~ ho?ch va tlwc hi~n cUQcki~m toan o~d~tGU'Q'C Sl/ darn bao h<;rpIy vb vi~c li~u bao cao tai chinh Clla Congty c6 con sai s6ttrc,mg Y~ll hay kh6ng.

Cong vi¢c kiSm toan bao g6m thllC hi~n cac thtlt~IC nh~rn thL! th~p cac b5ng ch(rng kiSm toan v~ cae s6 li¢u vathuyet minh tren bao cao tai chfnh. Cac thLIt\.lCki~rn toanaU'Q'c I~raehQn d~ra tren xct doan cLla ki~mtdn yien,bao g6m danh gia I'Lii1'0 c6 sai s6t trQng y6u trong bao cao tai chinh do gian I~n ho~c nhclm I§.n. Kilithlle hi~ndanh gia cac I'Lli1'0 nay, ki~m to an vien da xemxet ki6m soat n9i bO cua Cong ty lien quan d~n vii~e I~p va trJnhb;'ty bao cao tai chinh trung thl,fc, hqp Iy nhAm thi6t k6 cac thu wc ki6m toanphu hQ'p v6i tinh hlnh th~rc t6, tuynhien khong nh~m m~lc dich dua ra y kiGn v~hi9U qua ella k.i~m soM nOi bOcua Cong ty. Cong vi~c ki~mtoimcling bao g6m llanh gia tfnh thlehhqp t:ua c{tCchinh sat:h k6 tOall llLfqCapdl,lTlg v[l t[nh hqp Iy ella cac u6t: tinhk6 wan cLla Ban T6ng Giam d6c cLIng nhl1 danl! gia vi~e trinh bay l6ng th€ bao cao tai chinh.

ChLUlg toj tin tLf()'ng riing cae b&ng chLrng ki6m toan rna chung toi an thu th?p dl1Q'c Ia ddy elLIva thich hqp le'tmCO' StY cho y ki6n ki~m toan eua chung toi.

\:' ki~n clia Ki~m to{1O vienn

-Trfin Hit Di~rn Phu'O'l1gPh6 T6ng Giam d6cGiciy eN DKHN kidlll Locin sJ 1446-2UI8-23 I-I

Buon Ma ThuQt, ngay 08 thallg 03 nam 20 18

Nguyf-;;- Thi iii-;;-b ----.-----.-- --_.---KiEm toan yicnGiLLYeN DKHN kidm locin sJ 3387·2015-23/-1

Trang J

CONG TV TNim MTV cA PBJ1THANG L9J BAo clio '[;il CHiNIJKm J 7 - Quoc 1926A -X. H6a Dong -H. Krong Pak - Tinh f)~k Lilk ChI) ndm leli chinh kift thuc ngay31112!2017

~ BANG CAN Den KE ToANMliu sa B 01 - DN

Ban luinli thea Thong tic sJ 2001201417T - B7'C

Ngay 31 thang 12Ham 20li ngclY22112/2014ctia /39 Tai chlnh

Ma Thuyet 3111212017 0110112017TAJSAN /. minh VND VNOso

A. TAl SAN NGAN Hi;\.N 100 80.559.225.661 59.499.0S2.J 41

TiBn va cac khoan tuong Quang ti~lI-------

1. 110 3.266.532.211 1.753.698.280

I. Ti~n III 5 621.532.211 1.753.698.2802. Cac khoantucng duong ti~n 112 6 2.645.000.000n. Cac khoan aftu nr Uli chln h Ilg51l han 120 4L83S.300.000 39.757.000.000

I. Chung khoan kinh doanh 121

2. DAu tu n~m giO'd€I1 ngay dao 11\111 123 7 41.835.300.000 39.757.000.000

m. Cac khoan phai thungfln han 130 9.795.497.521 1.145.926.527

I. Phai thu ngiln han cua khach hang 131 8 1.686.658.847 128.316.638

2. Tra truce cho ngu'oi ban ngi\n han 132 9 1.899.498.000 18.000.000

3. Phai thu ng~n han khac 136 10 6.209.340.674 999.609.889

IV. Hang t&n kilo 140 24.056.476.993 16.123.723.509 ~

I. Hang t6n kho 141 [ 1 24.056.4 76.993 16.123.723.509

2. Du phong giamgiti hang tt3n kho 149

V. Tai sanng511han khac 150 1.605.418.9.36 7];13.703.825

i. Chi phf t1'iltm6c ngJn }wn 151 12a 158.567.784 137.240.485

2. ThuG 0TGT oLrQ'c kh~u t1'Lr 152 398.981.443 581.463:340

J. Thu~ va eaekhoim klH:lcphlli thu Nhil 1l1l'aC 153 13 1.047.869.709

-_._--_.B. TAl SAN DAf Hi;\N 200 84.887.652.373 94.366.354.7.:7'1·-I. Caekhoan phai thu dili h:]ll 210

n. Tili siln e6 (fIIlh 220 66A04.048J}83 79.234.343.910

I. Tili san c6dinh hO'L!hinh 221 14 66.404.048.083 72.689.343.910

- Nguyen gia 222 162.723.698.828 162.688.467.635

- Gia tri hao mOll luy k6 223 (96.319.650.745) (89.999.123.725)

2. Tai san e5 djnh vo hlnh 227 15 6.54.5.000.000

- Nguyen gin 228 6.565.00G.OOO ·/1

- Gici trl hao mon lOy k~ 229 (20.000.000)

III. Bjt dQugsiandfiu tu' 230

lV. Hi siiu do' dang dili hl}n 240 4.460.410.908

I. Chi phi siin xu&t, kinh doanh au dang cluihi;lll 241

2. Chi phi xay d~rng co bEllldO' dang 242 16 4.460.410.908

V. Olc )(hoiln an II tu- 1ai chinh d:\i h~lIl 250

VI. Tai san d:'li h~n kl.ac 260 14.023.193.382 15.132.010.364

I. Chi phi tn1truac dai Il~lll 261 12b 14.023.193.382 15.132.010.364

2. Tai sill1 dili hl;1nklulc 268

----------""ONI" r.ANG 'T'A 1 ~r\ i\l 270 165.446.878,034 153.865.406.415J. - V '-"V ..I. • •A. UI 1"

Cae 'f'huydt minh ~elll iheu hi' Irang Ydin trclIIg27 hi hI)prl!71'1 hpp Ihimhaie B60 C'UO liJi dtfnh I'l(IY Trallg 4

CONG TY TNlfH MTV cA PHi!: THANG LQ'i BAo cAO 1',t11CHiNIJ

Kill 1 7 - Qube 16 266_:_ X. H oa 86 ng - H. ,.:...:K:..:...cro:..:.l1:J:.Jgc..:.p...::a:..:.k _- ...:_T.::;In'!:::_:.'l....::D:_::it::..:_k_:::L~itk.:__ __ C=::J~/o~n~iil:.:.:..l1~ti.!:!:../i::::.cI!!:!,/[J~1h:~k~it~IJ~lli~c.:.!:.ms.:i'(/~y~3!.:..J/.!...:.12':.C.!/2:.::0~/7c_

BANG CAN DOl KE ToAN (ti~ptheo)Ngay 31 thang 12 nam 2017

Ma Thuy8t 3111212017 0110112017NG(JONVON ~ minh VND VNDso

A. NQPHAI TRA 300 38.693.870.535 24.226.036.444

I. NQ'nglin han 310 36.973.394.323 22.512.594.214

I. Nguo] mua tra ti~n truce I1g~n han 312 17 160.800.000 2.787.6232. Thu€ va cackhoan phai nOp Nha ruroc 313 13 11.683.064.092, 2,148.290,244

3. Phai tra nguoi lao d(>ng 314 4,500,613,092 3.465.319.420 ;:4, Chi phi phai tra Jlg~n han 315 18 3.183,661,331 179,220,733 t

:.-5. Ph iii tra ngan han khac 319 19a 11.055,773.931 12,284,886,779

6. Yay va no thue tai chinh nganhan 320 20 5,863.336,850 4,500.000,000 41

7, Quy khen thuong, phuc 19'i 322 526,145,027 (67,910,585) ~I

n. NQ' did h~I1 330 1;720.476.212 1.713.442.230 V

I. Phai tra nguoi ban dai han 331 "-1.

2. Phai tra dai han khac 337 19b 1.720.476:212 1.713.442.230

B. VON CHU SO HU'U 400 126.753.007.499 129.639.369.971-_._-_._..-1. V5n chu Sf)' hfiu 410 126.753.007.499 l29.639.369.971

I. v6n ctau tu cua chu So' hiiu 411 21 126.753.007.499 129.639.369.971

2. LQ'inhuan sau thu~ chua phan phoi 421

- LNST chua phanph6i luy k~ d~llcub; ky truce 421a

- LNST chu-aphan phbi ky nay 421b

U. Ngu6n kinh phi vaquy khac 430 )

TONG C()NG NGUON VON 440 165.446.878.034 153.865.406.415 3==-==--=:.

:1

~

-- ~'-

Le Thi MaiK~ toal1 tmang

~

Nguy~nThj Thuy H~ng

Ngu'oj l(lp bi~u T0ng Giam d0c

Ddk Llik, IIg/IY 08 t!u;'lIg OJIn/iii 20IS

Cdc 7huyh minh kernIheo 11/'Irung ') dill Irang 27 lit b(i ph¢ifl hi)P theil1ll 131.10coo lui r.:hinh /'lity Trnllg 5

-- ------------------

CONG TY TNHH MTV cA PHETHANG Lql

Kin 17 - Qu5c l£12A - X. Boa Dong - H.Kr6ng Pilk - 1'1011mi.k L~kBAo cso TAl CHiNN

ClIO ntim tai chinn kill/nlc ngav3/112.120.17

BAo cAo KET QUA KINH DOANHCho flam tai chinh k~t thuc ngay31112/2017

M~u sa n02 - DNBan hanh theo Thongtic sri 200120 141TT -Brc

ngay 221J212014CUCI B9 rc. chinh

Mi'i Thuye! Nam nay Nam trurrcCHI Tn1u s6 minh VND VND

I. Doanh thu ban hang va cungdp djch V\I 01 23 123.803.175.818 220.530.433.000

2. Cac khoan giamtnr doanh thu 02

3. Doanh thu thuan v0 banhang & cc dich V~I 10 123.803.175.81g 220.530.433.000

4. Gill. v6n hang bill! 11 24 92.275.807.942 191.067.800.085

S. LQ·jnhu~lI gQPv~ ban hang & cc djch vI) 20 31.527.367.876 29.462.632.915

6. Doanh thu heat dOngtai chinh 21 25 2.867.457.994 2.559.378.3 13~IE

7. Chi phi tai chinh 22 26 190.335.881 807.139.001 ,~Trangdo: Chiphi liii vay 23 133.843. 798 605.391.493 ,

8. Chi phi ban hang 25 27a 4.826.660.209 8.971.282.896 !

9. Chi phiquan Iy doanh nghiep 26 27b 12.357.825.245 10.373.988.759-----_._10. Lei I1hll~J) thufin til' hoat dQng kinh doanli 30 17.020.004.535 ~t1.869.(';00.572

1 I. Thu nhap khac 31 28 1.292.949.285 1.250.791.859

12. Chi phi khac 32 29 3.878.405.971 1.230.926.593--------.13. Loi nhll~n khac 40 (1.585.456.(86) 19.865.266

~..- --_.__.. ,

14. Tang IQ'inhu~n k~ toan trurrc thu& 50 30 14A34.547.84~ 11.889.465.838;

15. Chi phi th1.l2 TNDN hien hanh 51 30 1.253.489.418 2.322.421.662 (

16. Chi phi thu~ TNDN hoan l\li 52 I-13.181.()58.4~n

._-------n. LQi nlm~n sail time TNDN 60 9.567.044 ..176

.·1

LcThi Mai

K6 toall truong

~--~---

Nguyfn Thi Thuy H~ng

N ou(yi lap bi6u'" . T6n{1 Giarn abc'"

D6k Uik, ngelyu8 thang 0] num 2UI8

Cae Tlluydt minh kern rfleD til.' trung 9 din trang 27lcl &,;; philll h()7) Ihimh Uda euo tin' chinh l1ilY Trll.ng 6

CONG TY TNHH MTV CA PHE THANG LQ1 BAa CAO TAl CHiNIlKrn 17 - Qu6c 1626A - X. Hoa Dong - H. Krong Pak -Tinh Dilk Lik Clio niun tai chlnlt MII/uie ngav3/1/2120' 7

! BAo cAO LOU CHUYEN TIEN T~M~u sa B 03 - DN

Ban hanh thea Thongttl" sd 20(}I20 J 41TT - meCho flamtai chinh l{~tthuc ngay31112/2017 ngcIY 22112120J.! cua B()re.chinh

Ma Nam nay Nam trurrcCHlTIEU s6 VND VNO

1. LU'uchuy~n ti~n tir hoar d{}ng kinh doanhl. LQi nhuan truce thu~ 01 14.434.547.849 11.889.465.8382. Di~u chinh chocac kb0311

KhAu hao Hi san c5 dinh va BDSDT 02 5.324.044.990 7.128.472.752Cackhoan du phong 03 (358.488.808)Uli, 16chenh I~chty gift h6i doai do danh gia lai cac khoan

04 (10.128.701) 3.351muc ti€n t~ c6 g5c ngoait9Lai, 16 nr hoar dong diu tu 05 (2.449.337.962) ( 1.367.472.316) (

Chi phi Irri vay 06 133.843.798 605.391.493 I,3. Lot nltu{ill tk HE IW truirc thayi/(jj va" luu i/{Jng 08 17.432.469.974 17.897.372.310 r

Tang, giam cac khoan pha: thu 09 (9.556.448.806) 466.124.568 ITang, giarn hang tbn kho 10 (7.932.753.484) 8.732.957.503Tang, giarn cac khoan phai tra (l<.hong k6Jiii vay phai tra,

:./.•

thu€ thu nh~p doanh nghi~p phi'ti nop)11 12.993.030.763 517.131.881

Tang, giarn chi phitra tlU6"C 12 1.087.489.683 805.618.722Ti~n liii vayda tra 14 (175.378.306) (605.391.493)Thu€ thu nh~p doanh nghi~p dii nop 15 (1.919,876.515) (2336.000.000)Ti~n thu khac tt! hO<,ltdong kinh doanh 16 48.400.000 14.375.000Ti~n chi khac eho ho?t dOng kinh doanh 17 (1.428.955.000) (4.55J .054.589)LU'Uchuy~n ti~1l thu§n til' ho~t dQng kinh doanb 20 1(),547.978.309 20.941.133.902 ..

n. LUll chuy~n ti~n til' ho~t dQng d~u tu' S

I. Tj~n chi ct~mua s~m, XD TseD va cac TSDH khac 21 (3.569.507.600) (7.369.706.008)'l

2. Ti€n tl1l1 tt! TLy, nl1U'Q"ngban TSCD va cac TSDH khac 22 29.744.545 C3. Ti6n chi cho vay, mua cae congCl,l nO'clla dan vi klulc 23 (114.413.300.000) (56.032.416.667) ,4. Ti6n thu h6i clio yay, bim "iIicac CC n9' ella dan vi kbac 24 1J 2.335.000.000 43.670.4 [6.667 :1

5. Ti6n thll liii cho vay, c6 tu'C va lQ"iIIhll~nduvc chia 27 2.49J .327.962 1.416.530.716 . .Lu'u chuy€n tian thu~n til' hUl;lt dQng dftuhr

:30 (3.156.479.638) (18.285.43(),747)

Cde Thuydt minh kern theaILt· Irang 9 din trang 27 la b(j ph(m h()p Ihanh clia Bdo cao{di citinh nay Tmng 7

CONG TY TNHH MTV cA PI-JIt Tl-L4NG L<;nKm J 7 - Qu6c t§ 26A - X. Hoa Dong - H. Krong Pak - Tinfu f)~k Lak

tuo.csoT/1JCHiNN

eho nam tai chinhk€t IllLIC ngclv31112120 17

BAO cAo LUlJ CHUYEN TIEN T~Cho nam tai chinh k~t thuc ngay3111212017

III. Luu ChUY~1l ti~1l tir hoat uQug tai chinh

1. Ti~n thu tir PH e6 phieu,nh~n v6n g6p cua CSI-I2. TiSn thu nr di yay3. TiSn tra I1Q' g6e yay4. C6 nrc, IQ·jnhuan drr tra eho chu sa htru

LUllchuy~n ti~n thu§n til' hoat d(jug taichiuh

Luu chuy~ntifl1 thuftn trong kYTi~nva tuong dU'O'IIgti€nd~ukyAnh huong cua thayd6i tY gia h5i doai quyc16ingoai t~Ti~n va turrngduong ti~n cu6i ky

NguyB:;:;111! Th6y H~ng -Ngu'cri l~p biGu

-_._-_..._--Le Thj MaiK~ toa.n tnr&ng

CaC Thuydtminh kem theo tu' (rang 9 tI€n trang 27lc't b(jph(m h9Pthimh clia Bdo cao leli chinll 1U1Y Trang R

Mfiu s6B 03 - DN

Ban hanh theo Thong urs6200120141TT -BTC

ngay 2211212014 cua Bi) Ttli chinh

31 2.000.000.000

33 62.540.874.806 169.923.855.807

34 (61.167.408.556) (169.344.303.327)

36 (7.252.130.291 ) (3.685.000.000)

40 (5.878.664.041 ) (1.105.447.520)

50 1.512.834.630 1.550.255.635-

60 1.753.698.280 203.445.996 --3-

61 (699) (3.351)i\

70 3.266.532.211 1.753.698.280 II1

I~

-'L-

---------

~

1,

Km 17 - Qu6c 102~A - X. H6a DGng - H. Krong P1'lk- Tlnh D~k U\k (,ho ruim {"Ii chinh kh_II'l!'c/'Igal' 3//12/20J 7

THUy]tT MINH BAo cAo TAJ CHiNH(Cue Thuyet minh nayla b()phdn hop thanh vdcd!? dirac doc dong thoi voi caeB(IO cao tai chinh)

1..1. Hinh thucsli hicu ~,i5I1:

C6ng ty TNHH M'T'V Ca phe Thb.ng LQ'i (SHU d£ly goi l~t13'"Cong ty") lit cong ty trach nhit;m hflu han mOtthanh vien 100% v6n nha nuoc.

1.2. Linh V(U' kinh doanh ell/nil:

Linh vue kinh doanh ella C6ngty lil trong, ch6 bien va kinh doanh, XlI&t kh:lu ciJ phe.

1.]. Nganl:nghd kinh £lOILf/1t

:7;-G

o Tr611wcay ca phe;c> , MHfO

11.... Cb~ bien, kinh doanh, xuAt khllu ca pile nhan;

@ San xuat, kinh doanh, xufrt kh{LUca phe bot;

<II Mua ban may moe, v(it tu',thi&t bj ph~lc V\l eong, nong nghi0p;-:)1.:::::;

.. Dich vp du lich;

G Mua ban v~l jj~ll xiiy ellyng;

... Mua b<i.nxang dAu va cae S,l:1I phftm lien quan;

6 ello tllue van phong, nli,l xlI'6'ng, nhi kho,1l00i d0 xc.

1.4. Lim Ii} !Wlll xudt, kiuh dlhmh tflJug tlunYng

Chu KY san wAt kinll Joanh thong tillro-ng GLIa Cong ty khOng qua 12th{l.I1g.

J ".J. Tuyen O(}vd kilt/nang so sdnh thlJng tin trenBcia cdo I'ai chinll

C:\c sf) ii0u trlnh bc~ytrong HflO do tai chinb cho nrml l<li ehilll! kcl LlillG I1gilY 3 j tli"lilg 12n£utl 2017:;0 sanh dU'(/c voi s6 Ii¢u tU'O'l1g LlIlg eLla nam tnr6'c.

Ky k~ to~m l1~il1l ella CCmgty bfit aJu til' ngay 0 I tll,ing 0 I va k0t tht:lc vao nga)' J I Ih{lIIg 12 h~lIg nan!.

Dun vj tibn t~ dlIng d~ ghi 56 k~ (oan v{t trinh bay Bio cao tai chii'll! ia Ufmg Vi~t Nanl (VI"!!)) ell) vi(:c tbu,chi chl! y~LI ciLr(jctll~rc hi~n bang (10'11 V! ti~f1 t9 VND.

C6ng ty {I.p d~lllg cite Chu§n rn~rc k&toan Vi~t Nam, C111\00 k~ toan duallh I1g11j~pVi~t Nam ban h3Jlh theoThong tLl' sf, 200/20 14/TT-BTC ngay 22112/20 J 4 va cac thong tll' fmQllg elfin 1I1~I'Chi<)nCi1U[lll 1ll~ICkc loancLla 80 Tai chinh lrong vi¢c i4ipva trlnh bay BL{(Jcao tai chinh.

3.2 Tuyen hI;vB vi?c turm thit Chuiin mftc Ad tmin va Ch~ d{JHi tmin:

Ban Giam d6c di'un b~.od~ilwin thLl yell c~u cua cacchufrn mIre k~ lOan, Ch~ dQ k6 tOUll dO£lnhnghi~p Vi~t

Beill tll1lyift minh l'lI.iy lei lrlr5t bt) ph{l/J h9P lhitnh WI ph6i ilup'e dqcdl/'lg wYi Bdo aia teli chinh Trang 'J

C6NGTY1NHHMTvcApHtTHANGL~ BAO cio TAl CHiNNKm 17 - Qu6e 1626A - X. Boa Dong - H. Krong Pak - Tlnh Dirk Liik ChI)niim tai chinh kit tllllc ng/rd 1/1212017

THUY~T MINH BAo cAo TAl CHINH (ti€p theo)(Cdc Thuyet minhnay labophdn h(J7Jthanhva cdn duoc t/9C tl6ng thoi voi caeBaa caotai chlnh)

Nam GUQ'cban hanh thea Thong tu s6 200120 14/TT-BTC ngay 22 thang 12 narn 2014 cling 111mcac thongtu lurong d~n thirc hien chuin rnuc k@toanCLIaI3QTai chfnh trong viec I~p Bao cao tai chiuh.

4. Tom dt cac chinh sachk~ toan ap dung

4.1 CO'SO'/(lp Bdo cao taichinh

Bao caotal chinh ctL{(ICl~p tren co sok610an clem tich (tnr cac thong tin lien quan d~n cac luong tien),

4.2 Cdc giao dich b&llg ngoai til

Cac giao djch phat sinh b~ng ngoai to duoc chuyen d6i thea ty giel tai ngay phat sinh giao dich. S6 du cackhoan mucti~n t~co g6c ngo?-it~ t?-i ngay ket thlk r111mtai chinh dUQ'cqui d6i thea ty gia ti;li ngay nay.

Chcnh I~ch ty gill phal sinh (rong nam ttl' cae giao diel! bing ngo~li t~ dU'Qeghi nMn VaG doanh thu hO<;ltd9ng tfli chinh ho?cehi phi tai chirth. Chenh 19Chty gia do danh gia l<;Iicae khoan nl\lC ti€n t~ co g6c ngo(~it¢ t1;iingay k~t thue nam tAi ehinh sau khi bu tru' chCnh I~eh tiing va chenb l~eh giim ouvc ghi nb~n vi.lodoanh thtl 1I0[;l.t dOngtai chinh ho~e chi phi tai chinh.

Ty gin.SLI'd~lJ'lgdE qui (16icac giao dieh phM sinh b~ng ngo<;1i1~ 1£1ly gia gi(lo dich Ih\re t& t<;IithiJi di~m pilatsinh giao dich. Ty gia giao djch th\rc t2 d6i v6i cae giao dich bing ngoi?-it~ dUQ'cX<lc dinh nhu sau:

'-' Ty gi<i giao dicit till/c to khi mua ban ngo<;liN (hQP d6ng mua b{m ngo<;lit~ giuo ngay, IWp dCJIlgkyIwn, hQ'pd6ng tuO'ng lai, hq-p o6ng quy6n cl1<..\1),hQp c16nghoan c16i): ty gill ky k~t trong hQ'p d6ngmLla,ban ngo~lit~ gii:i'aC6ng ty va ngan hang.

.. N~u hQPd6ng khong qui dinh tY gil:'!thanh to{m:

D6i v6'i cae khoan gop v5n hoi;ienh(in v6n g6p: ty gia.mua ngoi;li t9 eua ngan htlng 1l00i C6ng iy 11l('y

Uti khoa.n d€ nh~1lv6n Clla nha o§.utLl' t<;li ngay gop v6n.

B6i vO'iJ1Q'phiti thu: t9 gia mua cua nga.nhfll1g thu'O'ngm~li nO'iCong ty chi clinh khach h':Ulgthanhtoan tc;tithai di~m giao dich ph,!t sinh.

D0i v6'i nO' p.hilj tra: ty' (Jili b,in eLla ngiln hill1g1 tImO'n" Illai noi C6ng ty elLr ki611g.iao didl tui tllbi. b t, . . ,.

di~m giao dich phlit sinh.

D6i v6i cac giao dieh l11uasiim tai sru) ho~e cae khoan chi phi duvc thanh tm'ln ngay bilng ng()~i tt~(kh6ng qua Uie tai khoan phiii 1ra): ly gi,'! mua ella ngan hang tl1LJ'O'ng111?inO'iC6ng ty tlw-c hi~nthanh toano

Ty gi<l suodl,lI1gd§ danh gj'll~li s6 du cae khoflll I11\letitSn l~ e6 g6c ngo"li t~ t~lingay kilt thl:ICIlam !,'Ii chfnhdLf(!c xac dinh thea nguyen tic sau:

• D6i voi cae khoEHIngo(,l.it~ gui ngan hang: ty gia mua ngo~li t~ cua ngall hclng nO'i C6ng ty 1ll0' laikhocln ngoC;lil~.

• D0i v&i cae khoii.n1Tl~IC ti6n t~ e6 g6c ngOi,lit~ OI1<)'cphan IOC;lilit t~li si1n kh6.c: ty gia Illua ngo1;iit~ cLlaNgan hung Ngo<;lithu'O'ngChi nhanh Dilk Utk (Ngan hang C6ng ty tllLl'ang xuyen c6 giau dich).

• D6i v6i cae khocln lTli,lC ti0n t~ c6 g6c ngo~li t~ oU'Q'cphan 10<;lilel nQ'phlli tra: ty gi;i ban ngo~li t9 cllaNgfm hang Ngo<;IithuO'ngChi nhanh D[lk L~k(Ngan hang Cong ty thLJ'(':rngxuyen co giao dieh).

4.3 Ti2n vu ellc idlOan tll:(mg tlmlng tidn

Ti~n bao g6rn: Ti~n mi;H t~i ljuy, tl~n gLri ngan hang kh6ng ky h~n, li€n c1<U'lgchuy~n va cac khoan tu'O'ngduO'ng ti~n.

Cac khoan tlIO'ng ou'O'ngti€n lu cac khocln dau tu· ng~n h:;tne6 th6'i h"ln thu h6i ho~e ciao hC;l11khong qua 3thang k~ tlr ngay dAu tu:,e6 khil nang chuy~n d6i d~ dang thanh mOt lUQ'ngti€n xac dinh va kh6ng co rui rotrong vi~c chuy€n d6i thanh ti~n t?i thai ctiem bao cao.

Ban lhuyit Ininll nay fa In(jl b'; ph(in JU,JPthdnll va phdi dU(J'cdrcC!lI1g vo'i Bao diu tai chinh Tmng 10

'1lu;A

CONG TV TNHH fvrrv CA PHi THANG LQI BriO cio J>il CHiN/{

KIn lL_Qu6c 1626A - X. I-Io.i!:_D6r.!&..:lLKr6.l~k - T!nb D~k d.k Cl~onam tai chinhkill/nic ngi!v3!/1212017

THUYl£T MINH BAo cAo TAl CHiNH (tigp theo)(Cac Thuydt minh mlY lit b(Jph dn h9P thanhVi} can duocdoc d6ng thai voicat: Bao cao t(li chlnh)

4.4 Cdc khoan (.tt.111 {If liJi ell/nil

Cdc khoandau {U' niim giil' (Mn fig/I)' ado /tlJfI

Cac khoan a~utu narn giG d~1lngay dao han la cac khoan tien gcri co ky han (bao g6lTl ca cac loai till phi2u.ky phieu), trai phieu, c6 phieu uu diIi rna ben phat hanh b~t buoc phai mua lai tai mot thoi (1i~11lnhil.t djnhtrong tU'011glai, cac khoan eho vay nam gij:i' den ngay dao hanvoi IlIl)C dich thu lai hang ky va cac khoan dilutll' nfun gifl' d6n ngay dao h~m kMc.

Cae kho~trldAu lLr n~m giCtd€n ngay aao h<;lnd'u'C/cghi nh~n ban delu thea gia g6c ban g6m gicl rnua vaC{.ICchiphi lien quan den giao dieh mua cac khoan d~u tu. Sau khi nMn bandiu, cac khoii.n d§.utu· I1flY du'q'c ghi nh~ntheo gia trj c6 th6 thu h6i. S6 t6n th~t dll'Q'c gbi gi3m tr~re ti6p vao gia. tei ghi s6 clla kho,ln d,1u ill'. C\l t116,khi c6 b[wg ehLrng cho thfiy co th~ khong tl1u h~i OlJ'(IC khoan d§.u tu' flay thi XLI' ly nhu: sau:

lit N0u gia tri t6n thi1t dll'Qc X{\C djnh mot each dang till C(iy thl phlln chenh l~chgi[}a gifl trj c6 th~ thu 116inhc han gia tri ghi s6 kh03n dAll tll'du'c,l'C ghi nh~n VaG chi phi tai chiflh;

.. N~L1 gie) tri 16n thAt khong th6 xa.c dinh dtfgc m9l dtch dang tin c0Y thi Ihuy6t mirth 1'511'611bao C{LO t<lichinh v~ kha rti.ing thll h6i va kh6ng glli gi[lrn khoin dAu tu.

.,,

Oic khoim ng phai thLi bao g6m: phil! thu khach hang, phai thu khac:

.. Phili thu khikh hang Iii ca.c kh03n plleii thu mang tinh ch~t thu'O'ng nwi, ph~ltsinh ill' C{ICgiao dich C(ltinh chat mLla b£tn giGa Cong ty va nguO'i mua ladO~1vi doc i;J.pvai C6ng ty;

.. Pheii thu khac ia cac kholln phili thu khOng co tinh chat thllO'l1g rn~li, kh6ng hen quaIl d,§ngiao didlmua b~in.

4.5 Cu.ek!loan riff plufi (Ilu

Cae kho3.nng phiii thu om)'c ghi nh~n thea gift g6c trti' di d\r phong n~'Iphiii thu kh6 cl\Ji. D\J'ph6ng phiii thukho doi ctLI'(;tC I~p cllo tlrng khoan nq ph,\i thLi kho doi ct'tn ell' van tubi nQ'qu,i h~n Clla de khoc\n ng h()~\Cdl,!'

ki~n muc t6n thAt c6 th~ X3Y ra. Vi~c trich I~p d\f phong th\rc hi~n thea 11U'6ngdan t~li Thong tu ;;6228/2009/TT-BTC ng,'ty 7/1212009 Clla 80 T,\i chfnh. Tang, gium st.)du d~i'phbng nQ'phai thu kilo c10i dinphiii trich l~p t?i ngay ket thelC narn tai ehinh dLI'Q'C ghi nh~ln van chi phi quail Iy doanllnglli¢p.

4.6 Himg tOn klto

Himg Ibn kho dLfgc ghi nh~ll theo gia thilp hern gil1a gia g6c va. gift tri tbu~n eo til€: th~rc hi~n dLfqe. Gifl g6chang t6n kho bao g6mchi phi Illua, chi phi eh~ bi~n va C{lC chi phi lien quan tn,l'c ti2pkhiic phat sinh dGc6d'Ll'gc hang t6n kho a dia (1i2m va tr~lllg thijj hi~n ti;li. Gici tr! thufin co th~ thl,rc hi~n lil. gii ball Ll'O'C tinh trlr dichi phi Hac tinh d6 hoan th,1rlh hang t6n khoV{l chi phi LI'Uetinll cAn thiGt eho vi~c ticLi thl) ci\(mg.

Giii g6c hang t6n kho duqc tlnli thco phuong phap bInI! qwln gin qUY~ll V3. dLrgc h?ch tO~Hl lheo phuongpllap ke khai ttlU'ang xuycn.

D\1' ph6ng gialTI giil hclng t6n kho dlrgC trich lc;\.pkhi gin tr; thuAn c6 th& tlw'c hi~n du()'c ella haJJg t6n kilonha hon gia g6c. Vi~c tric]1 I~p dl)· phong th~l'c hi~n thco hu6ng dgn ti;li Thong tll' s5 228/2009/TT-BTCng:iy 7112/2009 cLla BO Tai ch [nb. Tang, gii.ull s6 duo d~r phong giam gia h;1llg t6n kho dn phili trieh I;~pt~lingay k0t thLICnam t~lichinh va dugc gbi Ilh~n vllo g.ia v6n h,\ng ban.

4.7 Chiphi tra truth:

Chi phi tra tmac c1Lrqcphall lo~i thnnh chi phi I.rii trvae ngiin h:;mva chi phi tra tn.roc dai h(fn. 85y la cacchi phi th\TC r~ aa phat sinh nhung c6 lien quan d~n k~t qua hOytdOng san xuAt kinh doallh Clla nhi€u ky k~toano Cae chi phi tra tnroc chu y6L1ti;ll Cong ty:

• Cong ql d~ll1g el) d·a xu&t dlll1g dLl'Q"cpilan b6 theo phuong phap cliTcm!:!,th~ng trollg tho'i gian kh6ngqua 36 theing;

lhin Ihuyd! minh 17(IYIe)m()1 179ph4in 11I;p IhClIlh vir phtii tiU,(iC dpc dmgv6'i {j(./o cao t(ii cft[nh Trang I J

CONG TV TNHH MTV CA PHE THANG UJI BAa ceo 1:.il Cl1iNIJ

Km 1L:_Qu6c 1626A - X. H6a Dong - H. Krong P[k - Tinh i)~k Uik Cho ncimIt'll chinhkit tlllle- ngclY 3///)/20/7

THUYET MINH BAo cAo TAl CHiNH (ti~p theo)(Cdc Thuyei minhnay fa b9phdn hop thanh vel ctinduoc doc a6ngthai voi cdc Baa cdo tai chinh)

., Chi phi sua chira Ian tai san c6 dinh duoc phan b6 thea plurong phap dirong thing trong thoi giankhong qua 36 thang;

• Ti@nthue di'Lttra truce oUQ'C phan b6 VaG chi phi thea phuong phap duong thing tuong irng voi thoigian thue.

.. Chi phi vuon en phe khoangon: La toan b9 cac chi phi trong ca phe thirc t~ rna cong ty aa chi ra .c6 lien quan true tiSp dSn viec giao khoan ca pilecho cac hQ dan,Chi phi nay duoc phan b6 10narn thea san 1U'Cll1g thu hoach uoc tinh thu dtroc

• Cacchi phi tra tnroc khac:Can cir VaG tinh chill, mire 01) chi phi, Cong ty Iva chon phuong phapvatieu thCrephan b6 phu hQ'p trong th6i gian rna lQ'j iell kinh t€ c1u'Q'Cd~rkiSn t~iOra.

4.8 TiIi san ciJ tijnlzhu'u hinh

.J\'guyengid

Tai san cd ojnh huu hlnb GLrQ'Cphan anh thea nguyen gia trl! oi khfru hao luy k6.

Nguyen gia bOlOg6rn giii lllLla va toan bi) cae chi phi rna Cong ty bo ra d€ c6 c1u'qc tai san c6 djnh hC'ruh111htfnh d~n tMi di€rn alTa tai san e6 djnh d6 vao tr1;l.ngth{li sKn sangSLfd1,lng,Cae chi phi phM sinh sau ghinh~n ban dAu chIduQ'c ghi tang nguyen gia tai SaIle6 djnh hUll hlnh n6u cae chi phi mlY eh~c chin Jam tanglqi feh kinh t~ trong lLwng lai do sCI'd1,lngtili san elo. Cac chi phi kh6ng lhoa man Ji~u ki¢n lren (iLrQ'cghinh~ll la chi phi trong kY.

N

1.0ai t,l.i sAn

Nhll cua, v~tki6n lrLle

May moc, thi0t bi

Phuong ti~n v~n t[li, lruy&n dfln

TlIi~l bi dVng C\J qLlilll Iy

V U'\)n cay lau mim

l{hau }lao

Tai san e5djJ1hh011 111nh oUQ'c khall hao theo phLl'O'ngphap duong th~ng. M(l'c khiiu hao dm,le ;,~uccijnh canCLI' VaG nguyen gia va thcyi gian hu'u d~lllg Lrc'retinh et:la Uti Stll1. Thai gian khAu hao phu hqp vo-i Thong lus645/20 13/TT-BTC ngay 25/4/2013 ella BO Tii eiJinh, C\l th€ nliu' sal!:

2 - 10

6 -16

10-12

10 - 33

5

4.9 lai s/m cD djllil v{Jhinh

Nguyen gid

Tai san eodinh vo hillh cluqc phfll1 <.1nhthea nguycn giit tn:l' oi kh~u hao lliy ke.Nguyen gia tai san e6 dinh vo hinh Iii toan bi?cae chi phi rna C6ng Ly phii b6 ra de co ctuvc tili, sa.1l CISdinl}v6 hlllh [ir;h Qf\n th6'i c11~111oml tai Silll c16 v~lotr<;l1lg thiti san sang sCI'd~lllg. Chi phi lien quail den t,li san c6djnh vo hinh phat sinh sau khi ghi nh?1l ban c1~u aLlVc gili nh~n 1<1chi phi san :wit, kinh doanh lrong k}'I."lrkhi d.e chi phi nay g{m libn vc'ri Illi?t t'li san co djnh vo hinll Gil lh6 va liun tang !qi icll kinh t€ lCl'cac liti s{mnay.

Tai san c6 c1jnhvo hillll CLla Cong ty bao g6rn:

QuyGn sCI'd~lng dil 1<'1loan bi? cac chi phi thvc t~ Cong ty da chi ra c6 lien quail tnfc ti~p t~i ctAt sCi',dl)ng,bao g6111:ti€n chi ra d~e6 qLly~n sCl'dl)ng d[lt, chi phi cho d~n bl\ giui ph6ng m~t bing, san lap 1l1~11bang, I~phi tm6'c D?...

Ban Ihuyil minI! nay 1<'/11191b(j ph,in Iz(!p lhimh WI phai iJu'(/cd()c Clll1g vui !3u() CLIO lili c1tinh Trang 12

CONG TV TNHH MTV CA PHE HIANG LqJ BAocAo TAl ems»Km J 7 - QU6c 1026A - X.Boa Dong - H. Krong Pak - Tinh b~k Liik efta ncim {Iii chinh klft Illlic "gav311/2120/7

THUYET MINH BAo CAO TAl CHINH (ti~p theo)(Cac Thuyet minhmiy leIb9 phdn hop thanh va can duac d9C d6ng thai voi cdc Belacao tai chinh)

](htiu hao

Tai san c6 dinh vo hinh lit quyen sCrdung dilt khong co thai han thi khong thuc hien khAuhao. f)5i vciquyen Sll' dung oit co thai han thl thai gian trich khau hao la thoi gian duoc phep SLr dung dit cua Cong ty.

Hi san c0 dinh vo hlnh duoc kh§u hao thea phuong phap duong thang. Mirekh§u hao dua trennguyen giava thai gian hiru dung uoc tinhcuatai san. Thai gian khAu hao phu hop voi Thong tir s6 45/20 l3/TT-BTCngay 25/4/2013 cua BQ Tai chinh.

4.10 Chi ph!xily dung co'ban dij dang

Chi phi xay dung cO' ban do dang phan {mh cae chi phi lien quan tn,rc tiSp (bao g6m d. ehi phi lai vay c6lien quan phu hQ'pv6i chinh such k€ toan cLlaCong ty) dSn cae tai san dang trong qua trlnh xily c!~i'fIg,maym6e thi€t bi dang Hip <t~td~ ph\lC V\I cho rnl,lc dich san xUElt, cho (hue va qwin Iy cling nhu chi phi lien quand~11 vi~c sLrachua tai san c:,6oinh dang tlwc hi~n. Cac tai san m'ty oLrqc ghi nh~n theo giu g6c va kh6ngdu'Q'Ctinh khc1uhao.

4.11 Cdc /dwiin lu/phiii tril rCac k.hoan nIl phfu tra va chi phi phili tra Gl1qcghi nh1n cho s6 ti~n phai tni. trong tnong lai lien qUemd'6nhang hoa W).dich VI:IdELnh~n ctuQ'c.C{tc khoan nC)'phai ttil bao g6m: phai ldlngu'C:Jiban, vA phiii lrf.l.kh{lc:

• Phaitn'1 ngu'aj ban Ja cac k.hoanpluii tra lTIangtinh chtll thuong lll?i, ph,it sinh ttl cae gino dich co tinhchAt rnua ban giGa nha cling cAp va Cong ty;

Phai tra kbac Icl cac khoan phili Ira khong c6 tinh chat thuu!w mai khOng lien (juan (16n (liao dich muao .) 0 •

ban.

Cae khoan !I<J phai tr[\ OLl'Q'Cghi nh~n thea gia g(~C,duvc phftn IO"li th~tnhnQ'phiii tra I1g~nllQ.n va d£l.ih~lnkhi tfirth bay tren bao cao tai chinh

4.12 Chiphi phdi tnt

Cac khoan ph'li tl'<3.GUQ'cghi nh~n cllo s6 ti~n phai tra.trong tu'O'nglai lien quan d0n helngh6a va clich V~letallh~n QUQ'ckhong ph\l thuQc van vi~c C6ng ty c1J nh~n clHQ'choa don eLla nil,\ cung cap hay chua. CEIC

.khOC:lllchi phi phai tra Chll y~u cua Cong ty gom:

.. Chi phlliii vay ph~i.iin\: du'Q'cxac ctinh theo liii sUfl[ thOll tlHli).n CLkl ttrng Ilq-pdOng vay, thlii gian vayva nQ'g0c vay;

o Cae 1<..11o,In chi phi phiii tra kltac: chi phi pllai [rt1dUl/e X[IC l1jnh dl,l',l vao cae ilqp dOng ky k~t tren cosO'th~rct€ ehi phi orr phat sinh nllLrng clnra co h6a dan tai chinh.

4.13 Vay II{I Jlf/ pfllii 'ni thue tiJi chillh

Ok khoftn vay va n<)'phL1itr£1thue tili chinh dLrqcphi'tll [lllh theo gi,~1gf>c va du(/c phan luy.i llianil nQ'Ilgiinh~l.I1,deli h~l.ilkhi tr]nh bay t['en be'll) cao tai chinl!.

Oic khoan vay va IlQ phai tra thue tai chinh du'Q'cC6ng ty thea doi chi ti€t thea d6i tlfQ'ng. then eae kh~ u6cvay, ky hf:lng6c, ky h~lll TlQ' con I<;Ii va thea nguyen t~. D5i vai cac khoan vay va nQ'thue tai chinh la khoiin!l1l,lCti~n t~ co g6c ngoQi t~ thi duvc (tanh gia I~i theo ty gia ban t<;lith6'i t1i€m cu6i ky Clla ngan helngtlmongl11,~inoi C6ng ty thLro-ngxuyen cc)giao djch.

Chi phi di vay

Chi phi di vay bao g6m lili ti~n vay va cac chi phi khac phat sinh lien quan tr\fc ti~p den cac khoall vay cuaCong ty. Chi phi di vay uLrQ'cghi nh?,nVilOchi phi ho?t oQngtrong ky phat sinh, trlr khi thoa man di~u ki~n<1u'Q'cv6n ho{l.thea quy dinh cua Chuan rn~rcke toan "Chi phi oi vay".

Biu7 thuyit minh nay la m(5tb(5ph(1l7hr;rpthanhVl1 phai dl£(J'cd(Jccilflg v6i Baa cao teli chinh Trang 13

CONG TV l'NHH MTV CA PHE THANG L91 BriO cio lit! CHiNII

Km 17 - Qu6c 1626A - X. W)a Dong - H. Krong Pak -Jinh f:)~k Lilk ChI!ruim!cli ddnh Ad, tluic !wCtd///2/20_jJ_

THUYET MINH BAO cAo TAl CHiNH (ti~p theo)(Cac Thuyet minh nayla b{Jphdn hop thanh velcdn duocC19C d6ng thoi voi cdc Bao cao{iii chinh)

Chi phi dj yay lien quart d€n khoan vay rieng biet chi Sll' dung cho rnuc dieh d§.utu, xay dung hoac hinhthanh mot tai san ql th~ cua Cong ty thl duoc v6n hoa VaGnguyen gia taisan06. D5i v6'i cac khoan v0nyay chung thl s6 chi phi di yay co dLIdi~u kien v6n hoa trong [lam tai chinh duoc xac djnh thea ty 1~v6nhoa d6i voi chi phl lCiyk€ binh quan gia quyen phatsinh cho viec d~u tu xay dung hoac san xufrt tai san (16.

Vi~e v6n h6a chi phi eli yay S15 t1,1111ngirng lai trong C<lcgiai do~mma qua trlnh d§.uttl', xay d~rngho.flcsanxwlt tili san d6 dang bj gian dO<;ln,trLI'khi s~rgian dO~lI1d6 Ii dn thi€t. Thai dj(~m ch&111dCrtvi~c 116a hoa chiphf di yay la khi cac 1'1O;;1tdOng ChLIy€u can thi€t eho vi~c chuAn bj OLratiii san dO' dang VelO sCI'd~U1ghoiftcbclneta hoilll thill1h.

4.14 vtll chit .\if hii'u

Vdn g(Jp clja chit si)' hi}u clLfQ'Cphclnanh s5 v6n t1we t~ d5 g6peLlaehu sO'hCl'u.

4./5 PlurlJ ph;)j lei nllll(in

Ll.JinhU?ll sau thu~ thu nh(lp doanh nghi~p dLrqephan ph0i theo quy djnh t<;liNghi dinh s6 91/20 IS/Nf)-CPngay 13/10/2015 ceraChinh phCIv~ dAu tu' v6n Nha nu6'c VilO doanh nghi~p va qu{tn Iy, Slr d~lng VOll, tai s5nt~li doanh nghi~p va Thong tll' s6 219/20 ISffT-BTC ngay 31112/2015 eLlaB() Tili chfnh v6 hLr6'ngdfin mOts6 nOi dung clla Nghj c1jnh56 91/20 IS/N D-CP ngay 13/ I0/20 I 5 Cl.laChinh pilL'.

.J

,)

.. Doanh thu ban hang h6a, thilnh philll dm),cghi nh?11khi d6ng thai thoa man cac di~L!ki¢11sau:

./ Cong ty oa ehuyGngiao ph§ll 16n red ro Vfi Jqi feh g~fl li~n voi quy~n sa huu san plHlm ho0.changhoa cho nguai muCl.

./ Cong ty khOng C()11 ndm gilt qLlY~11 C]uiin Iy hang h6a nhlI ngwri sO' hfru h<.lnghoa !to~k quy~nki0m soM hung h6a.

/ Doanh thu dLl'Q'c xac djnh tmmg ac}i ch~c chan. Khi hQ'pd8ng qui djnh ngucyimua ciLrqcquy~n tnill,li san phfrm, hang hoa, eta mua thea nhung di~u ki~n ql th@, doanh thu chi du'Q'cghi nh?fl khinhC'rngdi~u ki~n ql th~ d6 khOng ccmtbn t;;ti va ngl.n'yimua khi)ng dLl'qCquy~n lra l<;ti san ph~rn,hAng hoa (tn'r tnro'ng hW kh{leh hang c6 quy6n tra I~i hang h6a du6i Idnh thLrco6i Ji;tia@ l[ty hunghOa, djch VI,l khac) .

./ Cong ty cia thu oLIve ho~c se thu duqc Iqi fch kinh t€ tLl'giao clich ban hang.

./ Xac oinh dLr<,Jcchi pbf lien quan d~n giao dich ban hang.

• Doanh thuCLla giao djc1'1cLIngcap djch V~loLrqc ghi nh?n khi k~t qua Glla giuo djeh d6 (1Lr<;rcX~lC dinhITIQt each dang tin c~y. Tmcmg hqp djch Vl,l Otrq'cth~re hi~n trong nhi6u ky thi doanh thu oLrqc ghinh~n trong ky du'Q'cdin CCfVaGk~t qua phfrn cong vi~c oil hoal) thanh vilO ngay k€t thLlr. ky k& toanoK6t qua Clla giao dieh cung c&p djeh V~ldLl'gc xac djnh khi thoa man tit ea cac di0u ki~n salt:

./ Doanh thu dLfqc xac djnh luang l16i eh~echin.

y" C6 khii ntlng thu dLrqc Iqi feh kinh to tLI'giao dich cung cAp dich V\1 d6.

./ Xae djnh ouvc p1'1frnc6ng vi~c Oa hoan thanh vao ngay ktt thClCnam tai chinh .

./ XilC (tinh aLIve chi phf phat sinh clIo giao djch V11chi phi <'16 hOELl1th~Ulhgiao cijch cung cAp dichVl,ld6.

• Doanh thuhO<;lt <'lOngtili ehlnh duqc ghi nh\ln khi doanh thu (lugc xac dinh tuong dbi ch~lcch~n va cokha nang thu oLrqc Iqi fch kinh t~ tLrgiao dich d6.

./ Ti~n lai dlJ'qcghi nil~n tren CO' 56 thai gian va Jili suit th~j'ct€.

./ c6 tuc va IQ'inhu~n duqc chia au'<;Ycghi nh<:inkhi c6 dong duQ'cqLly~n nh<:inc6 tLrc ho.flccae bentham gia g6p v0n dLfyc quyGnnh~n JQ'inhu~n tCI'vi~c gop v5n.

4.16 Chi nhiln tioiJllh (flu va thlt nh~p Muie

Bcin IhuyJI minh /'lilY La fIl61 bl) plu;in hr;;p Ihclnh vii pfuii dLI'(/Ctire cimg vui Btio ccio I(Ji chillh Trang 14

CONG TY TNHH MTV cA PHll'HIANG LQJ BAo c"i 0 T/if CHiNJ:1

_Krn 17 - Qu6c 1926A - X. Hoa fX\n~ [-I. Krong Pfik - T11111D~k U1k Clio ni1mfell chin" idl th0;_!!)"CJ)' 3///2/21J/?

THUYET MINH BAo CAO TAl CHINH (ti~p theo)(Cac ThuyJt minhnay leib(;phdn hop thanhva cdn dtrac docc16ngthehvo! cdc Bdo cao tai chlnh)

• Thu nh~p khac 18.cac khoan thu nhap ngoai hoat dong san xuat, kinh doanh cua Cong ty, dLIQ'C ghinh?,nkhi c6 th~ xac dinh duocmot each tuong l16i chac chAn va eo khanang thu ducc cac 191ich kinht2,

4.17 Giii vOn hangban

Gia v&n va khoan doanh thu tuong ung (tLIQ'C ghi nhfln d6ng thoi thea nguyen tic phu hop

Cac khoan chi phi nguyen v~t lieu true tiep, nhan cong tnrcti6p, may thi cong VLfQ"t tren rmrc binh thuongva chi phi san xuat chung c& dinh kh6ng phan b6 du'Q'c ghi nh~n ngay Vl:10gia vt'irl hang ban trong ky,kh6ng tlnh van gia Thanh san pham, dich V~I.

C[lC kho8n giam gi}l v6n trong ky bao g6m hoan nhftp d~rphong giarn gi{l hang t6n kho, tr1 gia h<l.ngban biira l<;linh?,pkho, chi~t kh&u tbuang m<;li,gia.m gia hang bLin nh~n oLrQ'c sau khi h<'ll1glnua aii tieu Lh~I,...

4.18 Cfliplzitlti clzinh

Chi phi t,\i chinh phii.n anh cac kho3.n chi phi hoi;ic cac khmlll 16 lien quan d~n cac ho;;rtcl{;>ng dAu tLl' taichfnh bao g6m: chi phi liii tiSn yay, Iai mua hang tra chftm, liIi thue tui san thue Uti chinh, chi~t khflLl thanhLOGin cha nguoi mua, cac khoun chi phi va 16do thanh Iy, nhu'Q'ng ban cac khoan o~u iLl'; D~rphong giiull giachlrng kho.in kinh doanh, d~r phong h)n th§t d&u tu' van dan vi khac, khoan ]6 phM sinh khi ban ngo?-it~,16ty gia h6i doai va cac khoan chi phi cua ho~t d9ng dfiu tLr khac. ...,

4.19 Citiphi belnhimg, chiphi 'fulin [f dO(lllh flghi~p ~.(

Chi phi ban hang va chi phi quan Iy doah nghi~p duqc ghi nh(i.n trong ky la cac chi phi thllC te ph6t sinhtrong qua trinh ban san ph&m, lU'mghoa, cung cftp dich V\.l.

Chi phi quan Jy dllallh nghi~p ouqc glri nMn hi cac chi phi thl/c t~ pbat sinh lien (juan (j~n quan 1)1 chungClla doanh nghi~p. Chi phi quan Iy doanh Ilghi¢p l1Uqc ghi giam khi C6ng ty hoan nh~lp dl/ ph6ng nq phaithu kh6 (10;,....

4.20 (;Ili phi thud 'iNDN hi?n himh, chiphi thud TNDN "olin f(li

Chi phi tl'lLl~tllu nMp doanh nghi~p trang nam baa g6m thu~ tllu nh~p hi~n hanl! v,l tilu€ thu nh~p [lOan I~i.

Thu~ thu nh~p hi~n hilllb Iikho2lJl thu~ dll'qC tinh d~ra tren thu nh~pchiu thu~ trong n~ll11v6i thu~ su&t cohi~u I~rct<;tinga.y k~t thtk llam teli chinh. Thu nh~p chiu tllLI(~chcnh I~ch so veri Iqi nhLl~ink& toan 13.do di6uchinh C,fc khoan chenh I¢ch t,;un thoi giO'a thu~ va k~ tOall cung nhu cti~ll chinl! cae khoitn thu nhi,lp va chiphi kh6ng phiti chiu thu€ hay kh6ng duvc kh&u trll'.

Thu~ thu nh~p huall l<,iiUI.IVCxac clinh cho cae khoiin chenh I~ch [<;tInthi'li t~li ngay kGt tlltlc nanl liLi chinhgiu'a w sa tinh tllu& t!iLl IIh~lPdm cac ttli san va nq ph,).itl'll V~lgifl lri glli s6 clla chung cho rn~lcL1fchbc.iocao tili chfnh.

4.21 TlutiJ sudl va cd.c Ii) pM n{JpN;;iin stich nul C()lIg ty dang tip d{mg

.. Thu0 GTUT: C6ng ty nop thu6 gia tr! gia tUng thea pllu'tmg plu1p kht.iu ttLI:

../ D6i v6'i hO<,ltdQl1g xu~t kha.u:A.p d\.lng thu0 suit 0%;

../ D6i voi ho;;tt dOng b,ln hiwg, cung cAp dich V\l trong llI.l'lk: Ap d~lIlg theo thu~ swlt quy djnhhi~n hanh,

.. TIiLl~ Tilu nh~p d0<111hnghi¢p: Ap d\lIlg thu~ sufrl thu nh~lpdO<lnhnghi~r 1320%.

.. Cac IO~liThLllf khc.\cva L9 phi n(lp theo quy dinh hi¢n hanh.

Dun vi {[/ih: VNlJ

Bcin thuyJt minh 1ll1YIii 117(){ 66ph(in iu)p lhill'/h vii phd dUl/c dl)(: cling v6'i fJl.zoC<;O ICli chinh Trang 15

CONG TV TNHH MTV CA PHE THANG LQ'l . nAo cuo TAl CHiNN

Krn 17 - Qu6c 1026A - X. Hoa Dong -H. Krong Pak - T!nh D~k Ulk Cho niim {elichi/fh kdt lillie ngiry 3//1212017

THUY~T MINH BAO cAo TAl CHINH (ti~p theo)(Cdc Thuyet minhnay ta b6 phdn hop thanhva cdnduac docd6ngthai voi cdc Bao caolai chlnh)

5. Ti~n

- Ti@nrn~t tai guy- TiGn goi ngan hang+ VND

+USD

31/1212017 01/0]/2017VNf) VND

460.964.413 . 248.072.643160.567.798 1.505.625.637115.817.605 1.464.640.963

1.974.07 II 44.750.193 1.804.30 # 40.984. 674

621.532.211 1.753.698,28()

6. Ode khoan nrongtlU'O'llg ti~Jl

3J 1.12/2017

Ti6n glri k5' han I thang- Ngdn hung Agribank D{JkLak- Ngdn hung Cong thuong Dtzk Lak

2.645.000.0001.025. OOU 0001.620. (JOo.(JOO

.~

CQug 2.645.000.000===.===== ---------------

7.

31/12/2M7 ()1/0112017

Chi g&c Gir. tri gb i$6- Gill v6c -Giii 1!'i !!l;-i 56--_--'-....___

41.835.300.000 41.835.300.000 39.757.000.000 39.757.000.00025 0.000.000 250. O{)O.000 610. 000. 000 6 f 0.000. OOD

7.015.300.000 7. ()15.300. ()OO 6. 70S ()OU OO{) 6. 7Us.OW 000800.000.000 BOO.000. O()()

6.880.000.000 6.880.000.000 3.890.000. 000 3.890.000. ()(){)26.890.000.000 26.890. DOO.OOD 28. 549. ODO.000 28.549. (JOD.DOO

Ti0n gcri co ky han lren 3 [hang

- Ngdn hang Agribcmk Diik. LiJk- Ng.in hung C6ng thuong Di;k Luk- Ngdn hcing /)c;utu Ddk Lak- Ngdn hung HD Bank Ddk Lcik- Ngdn hangiVgogi thuang D{tkU;kCac khoan d5u tu khac

CVng 41.835.300.000 41.8J5.300.0(}O 39.757.0()O.OOO 39.757.000.000------- --_._----_.-

Ban thuyet minh nayIu 1'11(;1b(jp/7{7nIwp thul1h Vc1 pluii dU'(7Cd9CCllllg voi 860 cao ted chinh Trang 16

CONG TY TNHH MTV CA PHE THANG L<fl BAacso J;,.if cum«Km !7 - Qu6c 1626A - X. H oaDOng -H. Kr6ng Pak - Tinh D~kUik Clio ni'im tai chlnh /afttliuc mdlY .:I11I 2/2{)17 .

THUYET MINH BAo cAo TAl CHiNH (ti~ptheo)(Cac Thuyet minh nay fd bt) phdn hop thanhva can duoc docd6ng 1111)'ivoi CClc Buo cciI)tai chit/h)

31112/2017 01/0J/2017

Mitsubishi CorporationCong ty TNHH LeiXinCong ty TNIH-) Lil-Iua

Cong ty TNHH MTV Ky thuat Lesso

Cong ty TNHH Vineer Phong Thu<;tll

J ,617.436.490

66.484.744

994.496

1,127.2996! 5.818

125,944.7251.0i:>9.859

25.331

1,256.72.3

COllg LMl().658.847 128.3Hi.638=== ==--=--==.:::

9. Tl'ii tmo'ccho ngt1'o'i ban ngliu h:~11

._-----_. 3111 2120 I 7 OI/Ol/20l7

Cong Ty 'INHH Xay Dung An H{lI1hCong ty CP lhBrn dinh gia Dung ACac dl~itU\ll1g khac

1.839.498.00060.000.000

1s.oco.coe

CQng 1.899.498.000 HU}OO.OOO========~~===.:.:.==

w.

31I12/2017 Ol/O.ll20 17 ,.7,1. ;... '....------'--'---

Phai thu nhanViCll v~ BHXHT~m LrngUii du thuTiEn thue nam 20 j '2 cong nhanpha: HOPPhii thu khac

170.924.76531.972.653

675.724.0005.306.940.011

23.779.245

148.264.22838.738.600

717.214.000

95.393.061

6.209 .34(Ui7 4 999.609.889

._---- ,---_ .._-----Ban thuydt minh nay la mo: b(!phdn lu,)p thill1h velphdi chr(!cd~)ccung VO'1 !J60 ccio lelt'dzinh Trang l7

CONG TV TNHH MTV cA PHE THANG L(H BAO cio TJUCHiNJI

Km 17 .. Qu6c 1026A ..X. Boa Dong .. H. KrongPak ..Tinh D~k Lak Clio /lam {{Ii chinit kif Ifnic ngciy JU12/2017 _

THUYl:T MINH sAo cAo TAl CHiNH (ti~p theo)(CdcThuyet minh nayla b(5 phdn h9P thanhva can duocd9C d6ng thoi voi cac Baa cao(eli chlnh)

11. Hang i6n kilo

3111212017 0110112017G" ~ n~'plH'Hlg r:~, 1\ Dl,l' ph imgill goc via goc

C6ng cu, dung e\l 1.101.892.657 1.680.048.251Chi phi SX, KD da dang 8.615.650.456 7.218.777.730Thanh phim 45.842.898 1.442.976.536Hrmg hoa 14.293.090.982 5.781.920.992

-------qng 24.056.476.993 16.123.723.509

.. Khong .;6 hang l6n kho Crdong,kern pham chat kh6ng co khanang tieu thu tai thoi di€1ll 3 1/12/2017 .

e Khong co hang 16n kilo dung d~ thechAp, dill c6 darn bao cac khoan119' tai thai cfifm 3 1/12/2017.

12. Chi phi tra truuc

.;,C •

( ~31/1212017 0110112017 ~I

E

99.667.784 84.740.485 N58.900.000 52.500.000 ..... '

I'l:;; ~-.--.---

158.567.784 137.240.485

Chi phi bao hi0mChi phi in lich cong ty nam 20]7

C{lug

311U/20l7 01/01/2017

378.396.377 494.3 14.56311.700.969.781 12.027.508.4 72

1.670.199.567 1.911.524.624120.090.453 346.258.282153.537.204 352.1104.422

-------~-J4.023_193.382 15. t32.\)10.364

Chi phi cong cu dung CI,l cho phd,nb6Ti2n thue d~t

Chi phi sua chira tai san cho phan b0Ca phe khOng d~luiu

Chi phf tril tnr6c dai lwn khilC dlO plii1n b6

CQug

Ban Ihuyal minh nciylei m(jl b(i ph(1nhrY:J tJuinh vel ph,,! duve:c1(Jt' Cling vr.)-iBau cuo leli chin/t Triing 18

CONG TY TNHH MTV cA PHE THANG U)I BAO cio :rAI cninnKm 17 - Qu5c 1026A - X. Hoa Dong - H. Kr6ng Pak ..Tinh D~k L~k Clio nom tiIi chflih KAt tlulC ngav 31112120/7

THUY~T MINH BAo cAo TAl CHiNH (ti~p theo)~ (Cdc Thuyetminh nayfa b(Jph ?inhop thanhva cdn duac docdong thaivtii cdc Bao caotai chlnh)

13. Thu~ vacackhoan phai thu, phai nQp Nha nurrc

s6 duo diu nam s6 ph iii 091)Phai thu PhainQp trong Dam

Thu~ GTGT 42.431.980 493.229.41IThl1~thu nh?p doanh nghi~p 8I9.876.5 14 1.253.489.418Thu~ thu nh~p ca nhan 26.878.128 283.976.081Thl1~nhaofrt, tien thue ofrt 108.842.688 11.357.207.142Cac loai thu~ khac 1.150.077.766 7.256.130.291Phi vii I~ phi 183.168

C9ng 2.148.290.244 20.644.1)32.343

S6dli nQp trongnam

s6 duo cu6i uamPhili thu Phili DQP

492.668.1831.919.876.515

290.505.740

42.993.208153.489.41720.348.469

11.466.049.8309.454.077. 766 1.047.869.709

183.168

12.157.1 28.204 1.047.869.709 11.683.064.092

Cac bao cao thu§ cua Congty Sf! chiu su ki~m traella Co quan thue, s6thue duoc trlnh bay treu cac baacao tai chinh nay c6 th~ Sf! ihay di)i theo quyet djnh cua CO' quanthuG.

14. Tili sail c6 djnIl hfru hinh .... ,

VU'O'n dy

lfiu !lam

Nha ci'm, May moe P.tj~nV~1l (iii Thi~t hi, dl!ng

v~t I{ifll {rue thi~t bi truyfll dfin Cl;I (luiin Iy--------------~~~~-------~~~----Nguyen gia

S6 ddu nam

Mua sfun trong 1J[1I1l

XDCB hmlll tbimh

Gialll khac(*)

S6 cu6i nam

Khfau hlloS6 ddu nalTl

Khftu hao lrollg lIalll

Gdm khlle

56 cu6i uaUl

Gia tri con h.1i

S6 diu nam

S~cu6i nam

79.007.385.726 22.098.207.703

222.736.000

3.215.172.657 130.387.274 -f,..:. ..

CQlIg

58.237.314.275 162.688.467.635

222.736.000

340.495.193

(528.000.000)

162.723.698.828

340.495.193

22.320.943.703 3.215.172.657

(528.000.000) . _

78.479.385.726 58.577.809A6S1.30.J87.27<1

45.625.348.581 12.266.891.312 2.583.794.583 126.244.805 29.396.844.444 89.999.123.725

2.597.920.197 908.712.069 215.697.055 4.142.469 2.826.375.230 6.552.847.020

(232J20.00()) -------- --_._- .__._--- (2J2.320.000)

47.990.9411.778 13.175.603.38 , 2.799.491.638 130.387.274 32.223.219.67'1 %.319.650.745

4.142.469 72.689.34],910

66.404.048.083

33.382.037.145

30.488,436.948

9.331J16.391

9.145.34().J22

631378.074

415.681.01!) 26.354.589.794------- -.------- ======

(*) Giam kh,k Ii ban giao nha Ha N<)i theabien ban S6'T;li chinh ng,:IY 26/12/2017 gia tri 528.000.000 d6ng.

• Nguyen gia TSCf) huu hlnh aA khftu hao het nlmng van con SLr cI~lllg 1.~lingay 31/12/2017 la 42.159.305718d6ng.

• Nguyen giaTSCf) hUll hlnh Ch0 lhanh 1.9l~1ingay 31/12/2017 lei0 d(lllg.

JJcinthuydt rninl!11(IYla m!)t bf}ph¢n Il(?pthanh va pilaf dU(JC a9c cimg va'!Bao cao ILli chinh Trang 19

CONG TY TNHH MTV CA PHE THANG LQI '11.40(/[0 T".11CHiNH

Km 17 - Qu6c 1626A - X. Hoa Dong -H. Krong Pak - Tlnh D~k L5k Chi) nom till' ell/nil M, lillie ngd).' 3U12/20l7

THUYET MINH BAo cAo TAl CHiNH (ti~p theo)~ (Cac Thuyet minh nayta b(; phan hop thanh VCI can duac arc a6ngtho! voi cacBaD dID ta! chlnh)

15. Taisan c&Uillll vo hinh

Nguyen giaS6 ollu narnMua S~ITI trong narnGiarn trong nam (*)se cu6i niim

Quy~n su· Ph5n m~mduns (jlh may tinh C{mgI Q

6.545.000.000 20.000.000 6.565.000.000

(6.545.000.000) (20.000.0002 ~G.565.000.0002

KlJiiu haoS6 O~LI nam

Kh~u hao trong namGiarn trong nam

S6cU6i nam

20.000.000 20.000.000

120.000.000) (20.000.000)

Gifl tr] con I::tiS6 (JelL! narn

se cu&i HamG.545.000.000 6.545.000.000

I~ ..

(*) Giarn quyen slr dung dat 1ftgiam do ban giao nha Ha NOi Cling voi quyen sir dung d~tgia trj 6.545.000.000d6ng thea bienban cua s&Tai chinh ngay 26/12/2017.

~III1

I~16. Chi phi xfiy dQ,l'ugCO' ban do' dang

-~.31112/2017 0]10112017

Xay dung co ban- Cong trinh nha kho chua san phfull ca phe 4.460.41 0.90~

CQllg 4,460.410.908 ----_----~.-

17. NglU'oirnua tril tibn trU'()'c ng~11 IU,lII

3111212017

C6ng ty TNJ·IH Thili Minh Cucl'lIg

DNTN TM & DY Thll~llPhat

DNTN TM Vuung Thuang 2

160.800.0002.257.000

530.623

CQng----.----.-- ----

160.81)0.000 2.7R7_623

------------BLin tlluyill minh nay la m(;1 bl) p/r(ln /U)P t!tanh vll phui c1L1'(Jcd(JCcling vo'i Haa clio tili chinh Trang 20

CONG TY TNHH MTV CA PHE THANG LQI BAD C40 TAJ CHiNN

Krn 17 - QU6c 1626A - X. Boa Dong - H. Krong PJk - Tinh D~k L~k ellaniim /(11 chinh Mllfnle IIgLI),J //12/2017

THUY~T MINH BAo cAo TAl CHiNH (ti~p theo)(Cac Thuyet mirth rlC1Ylit b<)phdnhop thanh velcanduoc doc tl6ng thai viti ale Baa cdo Lclichinh)

18. Chi phi plrai trii ngi\n han

31112/2017 0.110112017

Chi phi Wi yay phai trtlChi phi nha kho chua san pham ca pheCac khoan chi phi khac

9.305.4922.950.195.454

224.160.385

50.840.000

128.380.733

Cgog 179.220.7333.183.661.331

31112120.17 o l/O112 ().l7

C6ng nhan gl)P v6n 490/;) HIJHT dfru tu ~;anxU&l

Blli Quang Phuoc (Doar: thanh nien cong ty)Vi~n Khoa HOG Ky 'rhu~t NLN Tuy NguyenCac khoan phai tra khac

10.560.261.:54374.869.91522.920.000

397.722.473

11.520.448.708135.629.79122,92{),OOO

60:; )1&,8.280

O)ug

b.

3VJ2/2017 OliO 1/21)l7

Ti€n di;it CQC thue kho cua Cong ty TNHH CN Master VN

Ti6n d~t CQC time kilo cua COl1g ty TNHH Ky thuat LessoTi6n dat coc thue kho elm Cong ty Tian Shi FengNguy~n VAn Son

Cong ty TNHH Thien PhamCong ty TNHH Li Hua

Cong ty TNHH Lei Xin

2 J G.ODO,QOO

224.925.750389.861.462

2 J 0.000,000224.925.750382.827.4~O

6.600.000326,592.000562.497.000

6.600.000326.592.000562.49"/.000

Ci)ng__._-_.._--

'I.713.442.230- .-.1.720.476.212

----- .._---_. __._-------_._----_.__ ..._.-Trang 21

3

CONG TY TNHH MTV cA paE THANG LQI BAocio T/U cntu«Km J 7 - Qu6c 16 26A - X. I-loa Dong - H. Krong_Pak -1'inh D~k Uk ella I'lClIrt ({Ii ell/nil kdt [IHic ngl:'V 31//212017

THUYET lVHNHBAo cAo TAl CHINH (tj~ptheo)(Cdc Thuyet minh nay lab9 phdn hop thanhva cdn duac doct/6/1g thoi vai GaC Bela cclI)(iii chinh)

20. Yay va lU/ thue thi chinh ng~n han

86 ii~u nam86 tj~lIvay phatsinh trong flam

S3ti~n vay ita tn'!trong nam

Chcnh I~chty gill

S6 cuOi niim

Yay ng~nhan 4.500.000.000 62.530.745.406 61. I 77.537.Y56 10.129.400 5.863.336.8)0- N.r;cmhimg Agribank fJJk Lak 80U.OUO000 800.000.000- NgrJn hcmg Ngo(fi thuongfJcik Lak 3. 700.000. 000 60.530.745.406 58. 3 77. 53 7.956 ]0. J 2Y.400 5.863. 336.850- Ngdn himg Cong thuongfJak Liik 2.000.000. 000 2. 000. 000. 000

----- -----.~-CQng 4.S00.()()O.00O 62.530.745.406 61.177.537.956 10.129.400 5.863.336.850-

!(

)

21. V&n chu SO' hfru

LQ·jnhu~n

sau thu&chun pllan pl1(1i

CQIIgVBn gop cua

chi! sil' hfiuQuy d5u tu

phat triJu

S6 duo t~i OllOV21H6

Tang trong nam

Loi nhu~n tang

Giam trong niimS6duo t~i 31112/201(,

124.749.764.621

4.889.605.35064.973.657

H)

}

---_._--129.639.369.971

124.8l4.738.278

4.889.605.3509.567.044.176 9.567.044.176

(9.632.017.833) _ (9.632.:017.833)129.639.369.97!

-{.

s6 du t;,li 01/0112017

Tang trong narnGiam trong n~tJTl

86 duo t~8j3.111212017

129.639.369.971

3.954.317.528(6.840.680.QOO)

126.753.007.499

3.954.3 17.528(3.954.317.528)

13.181.058.431

(13.18' .058.431)

129.639.369.97121.089.693.487

(23.97G.055.959)126.753.007.499_._-_._----_._-- ===========-=--=---

b. Chi ti~t v&n d§u tu·cua chiA so' hu'u

3111212017 0110112017-----

V6n gop cua hlhfl l1U'oc 126.753 .G07.4 99 129.639.369.971

CQllg----_._---- ---

126.753.0070499 129.639.369.971

Bcin thuy61 minh nil)' lit.m(jl brjph\?11h(!p Iluinh velphcii du'l,/cd(JcClll'lg v&i Eda ccialai chinh Trang 22

CONG TY TNUB MTV cA PHETHANG LQf BriO cio TAl CfJiNH

_K!n 17 - Qu6c_l6 26A ..X. Boa Dong -tJ. Krong Pak - Ttnh f)~k1)1k Clio nam ta] chfnh kit thuc 1~I0.Lij_jj_2!2(1!.l_

THUY~:T MINH BAo cAo l'A.I CHiNH (ti~p theo)(Cac Thuyet minhnay I£~be)phdn hopthanhWI cdn duoc docdJng thoi voi cae 13(10 CLio t{ii chlnh)

c. Cac giau djch v~ v&n v6'icacdiu so·htl'll va pilau pl:H1ic& lire, IQ'inhuan

Nam nay

V6n ClAu tu cua cbu sO' hiru- V 611gop dilu nam- V6n gop tang trongnan:

- V6n gop giarn trong nam- V6n g6p cu6i narn

C6 nrc, lQ'j nhu~ll da chia

129.639,369.9713,954,317.5286,840.680.000

126.753.007.499

d.

Niim tnro-c

124,749.764.6214.889.605.350

129.639.369.971 rJ

)

o

----_._-_._--

LI,)'i nhufin nam truoc chuycn sang

Cac khoan di6u chinh tang loi nhuan nam truceLoi nhuan sau thue thu nhf;ip doanh nghiep trong narnPhan phf>i loi nhuar,Phan phf)i IQ'inhuan narn tnroc..Trich quy d/iu hi' pilat triJn- L(Ii nhu~'incan lqiflljp len CSfi theo lv·D9J

Phan phoi J9'iHhu~n nam nay- Trich qup1:16uILl' pilat tridn- Il-ich quy khen ihu671g.phuc IVi- Trfch CJ uy khen t!tu-cmg ban di.2u /zcmh- L(J'i n1nu;in c/m lc;dn(jp !(;n CSH theo lv,{)91

Ltfi Ilhu~j_usail thu~dura pilau ph3i

lJ.181.058,43113.;31.058.431

13.181.058.4313.954.317.5291.797.805,323

176.805.20'87.252.130,291

[lim thuy§t mil1iz niiy tii m(j{ b(j ph(in hVj) the/nil VCIpluii dll'f,fc d9L' ciu'lg vai Boo c(./o ,(Ii c:/tinh

64.973.657

9.567.044.1769.632.017,833

64.973.65719../92.U9745.<181.560

9.567.U44.1762.870,/13,2531.733,634.717

17J, 700. 000

4,789 ..)96.206

,',, ,

Trang 23

CONG TY TNHH Mtv cA PHE TI-L<iNGL01

Km 17 - Ouoc 1026A - X. H6a Dong - H. Krong Pak .-Tinh Dal,: LakB/io cso TAl CHilVII

Cho nc'im tid chinh MI thuc ngiLV 3!/} 2/20 17

THUYET MINH BAo cAo TAl CHiNH (tj~p then)(Cac Thuyet minhnay fa b(Jphdn hop thanhva cdn duac arcd6ng thoi voi cacB(IO cao [iii chinh)

22. Cac Jd103n muc ngoai bangcan d6i k&toan- NQ'kilo doi aii auQ'c XLI' ly

Ten d&i tU'9'"g 31112/2017 0110112017 Nguyen nhfln xoa so

Cong ty Xay L~p Dien 2.675.073 2.675.073 Kh6ng c6 kh:'t nang thu h6i noNguy~n Xuan Thanh 6.000.000 6.000.000 Kh6ng c6 kha nang thu h6inoLe XU3n Phfin 10.000.000 10.000.000 Khong c6 khlt nang thuh6i ncNguy~n Quang Di~p 3.563.000 3.563.000 Khong c6 kha nang thu h6i noC6ng ty Xay Dung S69 131.002.000 131.002.000 Kh6ng c6 kha nang thu h6i 119'Uy Ban K€ hoach Dhk L~k 5.200.000 5.200.000 Kh6ng c6 khfl nang thu h6inoPhung Thi Them 5.000.000 5.000.000 Khong co khanang thu h6inoD~ng Van Lgi 35.000.000 35.000.000 Kh6ng co khfl nang thuhc)i noTrAn Thanh Vinh 24.000.000 24.000.000 Kh6ng c6 kha nang thu h6i nqT1'&nQuang San 157.272.727 157.272.727 Khong co khU nang thu h6i nqNglly~n Thanh PhU'ong 19.000.000 19.000.000 Kh6ng co kh,i nang tllLlh6i ngLe Kh~e Huy 20.000.000 20.000.000 Kh6ng co kha nang thu h6iIIgNglly~n Van Hiii 15.000.000 15.000.000 Kh6ng co khn nang tllLl h6i ngNglly~n Tn,lJlg TUiit 91.741.900 101.741.900 Khong co khii nang thll h6i ngTwang cAp II -Ill Quang trung 75.000.000 75.000.000 Khong co kh'l nang thu h6i ngPII~m Van VU9TIg 12.752.950 12.752.950 Khong co khft niing thll h(1i 11(/

.~Nguy6n Thanh Chi~n 3.000.000 3.000.000 Kh6ng eo kh:i nangthu h6i nqTiGn banhang Bungari+ Chenh I~ch ty gi{l 3.914.634.600 3.914.634.600 Khong co khii liang tllu h6i IIQ' 11),

NTiing ci)ng 3.930.387.550 3.1)30.387.550 M

~~

23. D03nh till! ball h:htv va ClW" dn'dich vub b r. .

_____ ['[am nay N:'hn (rmyc

- Doanh thu ban h..'mg h6a- Doanh thu ban cae thunh phfrm- i)oallh lhu Gbo lhue tili sail

82.987.699.74034.412.729.888

6.402.746. I 90

193.559.873.469

20.889.790.630

6.080.768.90 I

C{).l1g 12J.803.17S.8lB 220.530.4.13.000

24. Ciav&n

Giil v6n ban hang hoaG ii.\. v6n ban 1hanh ph5mGiil v6n eho thlle kiloHoal1 l1h~pd~r phong giflm gia haJlg tbn kilo

76.804.520.21013.278.619.8712.192.667.861

179.423.067.2868.860.812.8633.142.408.744(358.488.808)

C{}ng--------- ---_.__._--_._-

92.275.807.942 191.067.8(}O.085

Rein thuydt minI! nay Iii fI'l(i{ b() ph,iIJ IWp thimh velpilat i1u'(J'ccivl' cim!!, w)'i 1360cdo tili chinh Trang 24

CONG TY TNHH MTV cA PHf: THANG u)'JKrn 17 - Qu6c 1026A - X. Hoa Dong - H. Krona P!1k- Tinh Dii'k Ulk

iJJAo C40 1>11C1JiNH

Clw nilm (iii chfnh idt Iluic mU1v3//1212017

THUYET MINH BAo CAO TAl CHiNH (ti~p theo](Cdc Thuyit minh nayIii b(;phdn hop thanh va cdnduac doc dimg thoi voi cacBaG cCIO fiJi chlnh)

25. Doanh thu hoatuQug tfli chinh

_______ N_al_u_l_l.~.Jl.'y Nam tnr6'c

Lai tj~n (Ilri tiGn cho yayb ,

Uii chenh lechty gia danh gia cuoi k)'Doanh thu heatdong tili chinh khac

2.449.837.962

7.073.425

410.546.607

1.416.530.716

1.1<12.847.597

CQug 2.H67.457.994 2.559,378.3J 3

26. Chi phi t:ii chinh

_._-----_._-._-----_. Nli,1ll nay N:1m trurrc.-------~~-------Chi phi liii yayL6 chenh lech tv uia• _ b

Chi phi tai chlnh khac

133.843.798

56.492.083

605.391,493

185.073.31516.674.193

CQlig ----_._--_._ ----::._----190.3_)S.HSJ S07.J39JWJ

27. Chi phi ban hang va chi phi quanly doauh nghi~p

a. Cite khoan chiphi ban iUlng phat sinh trong nam

Niirn tnl'O"c

Chi phi nhien li~Ll, v~t li9l!Chi phi nhiin vien banhang

Chi phi kh~.ll hao 'Uti san c6dinhChi phi dich vu mua ngoa:

Chi phi khac b~ngti0n

851.883.394

I.026.29(US09

705.367.972

563.936.489

1.663.005.834

1.770.180.387

9 [9.397.725

1.067.275.484

1.384.939.009

3.829,490.291

C{'ng 4.fH.0.484.498 ---~97~~8%'--

1.;. Cic khoall chi phi quan ly doanh nghi~p phlit sinh trong nam

N{jw nay· Niim tnro-c

Chi phi nhicll li~u, y?t li~Ll 282.106.983 282.365.033Chi phi nl1&nvien quan Iy 6.086.806.223 5.575.660.564Chi phi kh§.u hao Tai san c6 dinh 427.834.632 474.686.655Chi phi djch V\I mua ngoai 564.920.517 306.308.949Chi phi khac bing ti§n 5.012.332.601 3.734.967.558iO

.._---C<)ug 12.374.000.956 ] 0.373.988.759-

Ban thuydi minh I1Cl)' til 1n91hI} ph(m h9P thdnh velphei! du'(/c u(Jc citng v6"i Bela cdo liIi chfnh Trang 25

CONG TV TNHli MTV eft. "HE THANG L(H BAo cso TAl CJ1iNII

Km 17- Qu6c 1626A - X. 1-16aDong - H. Kr6ng Pak -Tint D~k L~k ella niim tlli t"hfnh!cdt thllt" I1ga)' 3///2/2()j2_

THUYET MINH BAo cAo TAl CHiNH (ti~p theo)(Cdc Thuyet minh nay hi b()phdn hopthanhva cdnduoc due dJngthoi voi ccicBao cao taichinh)

28. TIm nhi;ip ldlil<:

NanJ lIay Narn truric

29,744.54510.000.000 52.000.000

1.282.949.285 1.169.047.314 :::I~

1.292.949.285 r.zso.791.859

Uii do thanh Iy, nhuong ban TSCDThu ttl' cac khoan no kho doi drr x6a s6Cac khoan khac

qmg

29. Chi phi khat

Nam nav Nam inl'()'c

L6 do thanh Iy, nhuong ban TSCDCackhoan khac 3,878.405.971

78.802,9451.152,123,648

COIl(1• b 3.878.405.971

30. Chi phi ahu~ thu nh~p doanh nghi~phi~11hanhi ,

:..:

Nam nav Nam trurrc ~

14.434.547.849 11.889.465.8389.520.138.426 2.407.902.1974.914.409.423 9.481.563.6411.353.03'1.670 2.130.544.6621.353.037.670 2. !30.544.662

359.448.468 359.448.468993.589.202 1.77J.()96.194

15.787.585.519 14.020.0 I0.5009.520.iJ8.426 2.407.902.1976;267.447. {)93 1J.6J2.j()83033.157.517.102 2.801J.002.IOI1.904.027.684 481580.4391.253.489.418 2.322.421.6621.904.027.684 4~ 1.580.4391.904.027.684 4(j1.580.439

1,253,489A 18 2.322.421.662

T6ng l(,Iinhuan k€ toan tnrocthue- Loi nhudn HI' hoat d(mg nang nghiep- LU'inhuan Itl'hoat dong khac

Di6u chinh cac khoan thu nhap chiu thu~Di6u chinh tang- Chi phi khdu hao TSCD khongau c1idu ki~;nkhdu Inf- Chiphi khong ehiu thudDi6u chinh gi<'ul1

T6ng thu nh~pchiu thUl~

- Thu nh(lp du(/c miifnthud theo nghi ajnh 21812013ND-CP- Thu nh¢ip tit, ho~ucl(ing khcleThu~ TNON hi~nhanh- Lp'i nhu(7n til' h09t ilr)ng n6ng nghi¢p.. Thu nh(lp lit' hoqt a(3ng k/nic

Tliu~ TNDN du'Q'c lni~n, gi£l.lTI- L(fi nhu¢in ILl'h09! (.7(3ngncJngnghi~p

- Ihu nh(7p Iti' hot;l/ d(5ng khile

Chi phi thud thu nh?p uoa 111 nghi¢p tinh tren thllllh~p chjutl1U~ nam hi~n hfll1h

Di§u chinh chi phi thu& tllu nh?p doanh nghi~p cLmcae namtmac VelO chi phi thLi~ thu nh?p hi¢1l Ili.liih nam nay•

Chi phi thue thu nh?p doanh ngb.i~phi~n hallh 1.253.489.418 2.322.421,662

___._--

Ban thuydt minh I7CIY/Ci m(!t b{) ph(in h(Jp ihdnh wi phai dupr:d()c cill7g vO'i llao CLio /eli ch[nh Trang 26

CONG TY TNHHMTV cA PBE THANG U)'1 BAocAo TAl ctura:Km 17 - u6c 1026A - X. Haa Dong - H. Kroll" Pak - Tinh D~k Lak Cho niim/ai chin" kef, lillie n Of'311/2120] 1

THUY~T MINH BAo cAo TAl CHiNH (ti~p theo) .(Cdc Thuyet minh nay fa be)phdn hop thanhva din ducc (10cd6ng thai voi caeBao cdo tai chinh)..31. Chi phi san xu~tkinh doanh theoY~ll t6

NanJ nay

Gia von bang hoa mua ngoa],

~h~ ph~ ng~yeJ~ lieu, v~tli~U·r:CH~aN:;:-~~HUi:"C~~A~-:-M1-S~ON--~V~'~I-=TB1=NIP::::;:.HiN=aChI phi nhan cong f j 0'·3'·5 V 9"'1 ~ ..NChi phi khau hao taisan c6 ~AAMn VOIIII'"""", "Quyl~iI2.,,;,seT/BSChi phi djch V~J mua ngoaiChi phi khac bing tien f 9 -02.. 2019

73.298.637.710I.J 33.990.377

1 1.94 J .816.9886.552.847.020J .128.857.006

14.628.854.970

174.214.160.8682.052.545.420

CQng 108.685.004.071

32. B{IOdo bV ph~~11

Theo quy Ctinh cua Chuan mire k0 toan s6 28 va Thong nr huang d~nChudn mire nay thi Cong ty dn i?pbao cao be>phan. Theo do, bQ phan Iiirnot phAn c6 th~ xac djnh rieng bier cua Cong ty tham gia VaGvi~ccung dip cac san pham hoac dich V~I lien quart (bi;>ph~n theo ITnhv~rckinh doanh) ho~c cling cap san ph<lrnho~c dich V~ltrong mot moi trucmg kinh t~ C~lthe (b() ph?11 thea khuVI/Caia Iy), rnai bO ph~n n;iy ehiu I'lliTO va tim dLrgc19i ich kinh to k.hacvai cac bi;>ph~n khac.

Khong c6 nh[rng y~u t6 dU<ld~n Sl,.!' nghi ngbi~n phap, cam k@tdam b{w cho s~r hO;,lt dOng

. 1 dO<tnhlien tl,lC Clla Cong ty wi de

a (S~~·CHUNG VI~N

BiliThuHi'n

33. Khii ni'ing ho~1 d()ng kinh doanh lien tl,lc

3~'t. SlJ' kifn pilat sinh sau ngay k~t tiluc nam tili chlnh.

Khong, C() 5\1'ki~l1 l1ao philt sinh sau Ilgay k~t tllllC nam Lai chini! yell c5u phai c1it:1I chinh ho0G Cl)ng, l/jtrollg; B~IOcao u.\i chinh

35. .so li~H so5imh

Lei s6 I i9L1 trcn tao C~lOlui chfnh cho na.rn tai chfllh k..€:t lilllL Ilg,lY 3 I112i20 16 cli:i olive k i0111toall oCri CCmgty 'TNJlll Kj~llll(lanAVN Vi~t Num.

NgRlY~1lThi 'I'll lY B~llg

NgLl'<)'i 1~lpbi6u

LeTh! Mai

K0 (oan tl'm::mg

---_._----

•

13t:mIhuyj/ minh /lay lei m~jt b(; ph.)n iwp "nillh Vel p/'/(ii chrr;c ell,)eeim!; vr5i lido ccivlili chinh Trang 27

---- - ------