s6 1 luong dinh cua -phuong mai -dong da-hit nqi iso 9001...
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CONG TY CO PHAN GIONG CAY TRONG TRUNG U'ONG
S6 1 Luong Dinh Cua -Phuong Mai -Dong Da-Hit NQi
ISO 9001: 2008
, , , , "BAO CAO TAl CHINH RIENG
Tai ngay 30 thang 09 nam 2017
CHiTIEU Mas6Thuyet
30/09/2017 0110112017minh
A. TAISANNG~NHAN 100 420,772,711,863 470,867,056,351I T' A , , kh I.7 d f:l- 110 53,226,945,465 132,334,894,235. len va cae oan lfO'ng uO'!!_glen
1. Ti~nI 111 V.1 53,226,945,465 132,334,894,235
2. Cac khoan tuo~ngduong tien 112 V.2b 0
II. Cac khoan diJ nr tai chinh ngin han 120 667,791,000 1,178,270,000
1. Chung khoan ~inh doanh 121 V.2a 731,612,000 1,178,270,000
2. Du phong gia~ gia d~u tu chung khoan kinh doanl: 122 V.2a (63,821,000)
III. Cae khoan ~h!ai thu ngin hl;ln 130 143,081,281,640 125,568,287,256, I
1.Phai thu ngan han cua khach hang 131 V.3 97,893,342,587 92,854,827,418
2. Tra truce cho hguo'i ban ngan han 132 26,587,508,006 14,994,937,874
3. Phai thu v~ chb vay ngan han--
135
4. Phai thu ngan ~~n khac--
136 VA 18,661,019,047 17,779,109,964I ,
5. Du phong pha] thu ngan han kh6 doi 137 V.5 (60,588,000) (60,588,000)
IV. Hang tan khol 140 222,977,198,317 206,452,571 ,393
1. Hang t6n kho i 141 V.6 224,707,388,034 208,069,504,291
2. Du phong giiuh gia hang ton kho 149 (1,730,189,717) (1,616,932,898)
V. Tai san ngiin h1ankhac 150 819,495,441 5,333,033,467
1. Chi phi tra tfU'~'cngan han 151 V.I0 799,954,441 5,313,492,467
2. Thu~ GTGT diuQ'ckh~u tnr 152, I
3. Thue va cac kl10an khac phai thu Nha nuO'c 153 19,541,000 19,541,000
B. TAl SAN DAliHAN 200 788,377 ,599,137 774,596,204,256I
I.Cae khoan phai thu dai hl;ln 210
II. Tai san e6 dinh 220 167,916,154,264 170,725,730,399
1. TSCf) huu hitih 221 V.8 164,266,963,641 166,120,567,864
- Nguyen gia 222 242,929,096,049 233,135,923,509
- Gia tri hao mo~ lGyk~ 223 (78,662,132,408) (67,015,355,645)
2. TSCf) vo hini{ 227 V.9 3,649,190,623 4,605,162,535
- Nguyen gia i 228 12,505,902,000 12,463,902,000
- Gia tri hao mo~ lGyk~--
229 (8,856,711,377) (7,858,739,465)
lIt B~t d(ing san idiu tu 230
IV. Tui san dO'd~ng dui han 240 1,019,394,700__ ~,113,4.:!§,664
1. Chi phi xay d$'ng cO'bim do' dang 241 V.7 1,019,394,700 2,113,446,664
BilO cao tiJi chfnh niJ 'i c chun v6'i cac thu it minh ke.o thea. I
CONG TY CP GIONG CAY TRONG TRUNG UONG
Di~ chi: S5 1 Luang!Dinh ella, Phuo-ng Phuong Mai; Quan Dong Da, TPHa Ni)i
BANG CAN DOl KE ToAN RIENGTai ngay 30 thang 09 nam 2017
Dan vi' VND
I Ypha dz.roc do g Y
I
CHiTIEU MasaThuyet
30/09/2017 0110112017minh
, I
V. Dau nr tai chinh dai han 250 618,150,569,438 599,399,054,938
1. 8§.u nr vao c61~,gtyCO~ 251 V.2c 604,816,929,438 586,065,414,938
3. 8§.u tu g6p v6~ vao dun vi khac 253 V.2c 13,333,640,000 13,333,640,000
VI. Titi san diti ha~ khac 260 1,291,480,735 2,357,972,255, ' j
1. Chi phi tra tnroc dai han 261 1,291,480,735 2,357,972,255,I _ ,.
TO~G CONG TAl SAN 270 1,209,150,311,000 1,245,463,260,607
C. NQ PHAI THAI 300 203,105,661,351 309,094,901,781
! NQ'ngft~n I 310 203,105,661,351 301,332,165,831I
1. Phai tra nguoi ban ngan han 311 V.12 66,746,721,083 64,919,831,590
2. Nguoi mua tralti6n truce ngan han 312 6,924,522,590 44,294,465,232
3. TI1U~va cac k~oan phai nop Nha nuoc 313 V.13 2,508,552,982 6,069,529,842
4. Phai tra ngiroi ~ao dong 314 15,335,350,365 27,312,697,468
5. Chi phi phai tr~ nglln han 315 V.14 1,433,412,314 840,891,588
6. Phai tra noi bQinglln han 316
7. Phai tra thea ti~n dO k~ hoach hO'Pd6ng x/dung 317
8. Doanh thu ch~a thuc hien ngan han 318
9. Phai tra ngan dC;lnkhac-
319 V.15a 18,186,123,145 31,236,647,345
10. Vay va no th~e Utichinh ngan han 320 V.l1 68,153,144,700 112,920,737,975I ,
11. DI,I'phong phai tra ngan IWn 321
12. QGy khen thubng, phuc IO'i 322 23,817,834,172 13,737,364,791
10. Quy binh 6n gia 323
___!l_:__9iaodich mula ban lC;litrai phi~u Chinh phu 324
II. NO'diti han I 330 0 7,762,735,950
1. ~hai tra nguoi Iban dai h:;U1 331
2. Nguoi mua tralti6n tm6'c dai hC;ln 332
~I~~ phi pllai tr~ dai h:;t;~---
333
4. Phai tra nQi b~ v6 v6n kinh doanh 334 ---
5. Phai tra n6i ba dai han 335• 'I •
6.Doanh tl1Ucl1U'~thuc hien dai han 336
7. Vay va nO'dai Ih:;tn" . 338 ° 7,762,735,950
CONG TY CP GIONG CAY TRONG TRUNG U'ONG, I ,
Di<;lchi: So 1 Luong Finh Cua, Phuong Phuong Mai, Quan Dong Da, TPHa N9i
BANG CAN DOl KE ToAN RIENG (TIEP THEO)
T~i ngay 30 thang19 nam 2017Dan vi: VND
Baa cao tai chinhnrph6i chro'cdoc chung v6'icac thuyit minh keo thea. 2
I CHiTIEU Mas6Thuyet
30/09/2017 0110112017minh
• ?? 1 _
D. VON CHU SO ~UU 400 1,006,044,649,649 936,368,358,826
I. Van chu sO'hii'u I 410 1,006,044,649,649 936,368,358,826
1. V6n gop cua e~uSCJhtru 411 V.16 152,950,000,000 152,950,000,000, , , 1 ",
- Co phieu pho th~ng co quyen bieu quyet 411a 152,950,000,000 152,950,000,000
- C6phi~u uu da:iI 411 b
2. Thang duov6n ~6 phan--
412 V.16 331,245,527,850 331,245,527,850
3. Quyen chon ch~y€n d6i trai phieu 413
4. V6n khac cua c~usa huu 414
5. C6 phieu quy I 415 (40,000,000) (40,000,000)
6. Chenh lech da~h gia lai tai san 416
7. Chenh lech ty gia h6i doai 417
8. Quy d~utir ph~t trien 418 V.16 304,401,317,821 268,232,472,616
9. Quy h6tro s~p Ix~pdoanh nghiep 419
10. Quy khac thuQ~ v6n chu so' htru 420
11. LQ'inhuan sau ~h~chua phan phoi 421 V.16 217,487,803,978 183,980,358,360
- LNST chua pha~ phoiIliy k~ d~n cu6i ky tnroc 421a 93,171,485,445 20,457,078,199
- LNST chua pha~ phoi ky nay 421b 124,316,318,533 163,523,280,161
12. Nguon v6n d~$tir XDCB 422
TONciCONG NGUON VON 440 1,209,150,311,000 1,245,463,260,607
Ldp ngay 10 thimg 10 nam 2017
CONG TY CP GI<DNG CAY TRONG TRUNG UONG. I ,
Di':l chi: So 1 Luong finh Cua, Phuong Phuong Mai, Quan Dong Da, TPHa N9i
• A .1. r A •
BANG CANDOl KE TOAN RIENG (TIEP THEa)
T~i ngay 30 thango~nam 2017
I
KE ToAN TRUONG
Nguy€n Thi Nhi Quynh
Baa cao tai chfnh n4yphai tlu9'ctl9c chung vO'icac thuyit minh keo thea,
Dun vi: VND
Tr~n Kim Lien
3
~ - I ~ -CONG TY CP GIONG CAY TRONG TRUNG UONGDi\1chi: s6 1 Luong Di*h Cua, Phuo-ng Phuong Mai,Quan D6ng Da, TP Ha N9i
Ma s6Thuyet Quy nay Luy k~ til' oftu narn o~n cu6i quy
Chi tieuminh
INarn nay Nam trurrc Narn nay Nam trurrc
1: Doanh thu ban hangIicungcap dichV1,l 01 VI.l 135,912,779,282 114,342,555,436 638,021,521,242 563,201,322,7812, Cac khoan giam tnr dioanhthu 02 VI.2 6,907,819,017 9,216,156,465 33,216,256,442 33,865,625,7773. Doanh thu t~uiin v~lban
529,335,697,004hang va cung cap djchfl} 10 129,004,960,265 105,126,398,971 604,805,264,800
4, Gia v6n hang ban I 11 VI.3 67,053,823,834 62,212,855,671 372,764,060,791 331,732,564,5625. LQ'inhuan gi)p ve ban hang
va cung cftp djchVI,I I 20 61,951,136,431 42,913,543,300 232,041,204,009 197,603,132,4426, Doanh thu hoat d9ng fai
21 VIA 954,342,352 2,908,359,073 7,014,433,375 21,273,155,633chinh
7, Chi phi tai chinh I 22 VI.5 1,493,325,751 937,585,335 11,328,130,366 9,090,722,759
23 1,183,842,228 1,397,618,635 5,318,514,674 6,214,851,995- Trong do: Chi phi 1ai 'lay
8, Chi phi ban hang I 25 VI.7 11,557,275,543 6,170,476,176 49,735,850,437 42,821,029,019
ILCh~phi gUllnly doanh nghiep 26 VI.7 12,534,983,727 6,085,824,410 46,388,631,020 40,172,607,47210. LQ'inhuan thuftn til' hoat
oQng kinh doanh 30 37,319,893,762 32,628,016,452 131,603,025,561 126,791,928,825
11, Thu nh~p khac 31 Vl.6 237,000 63,000,000 1,172,581,670 999,050,930
12, Chi phi khac 32 199,575,000 1,398,087,009 9,172,642
13, Lei nhuan khac I 40 (199,338,000)_ 63,000,000 (225,505,339) 989,878,28814. Tang !Q'inhuan k~ Itoan
tJ'U'O'cth ue 50 37,120,555,762 32,691,016,452 131,377,520,222 127,781,807,11315. Chi phi thue TNDNlhi~n
hanh 51 VI.9 1,588,851,008 1,515,796,111 6,362,288,642 5,734,211,665
16, Chi phi thu€ TNDNihOanlai
---
52 - - -17. LQ'inhuan sau thu~ thu
nh~p doanh nghi~p I 60 35,531,704,754 31,175,220,341 125,015,231,580 122,047,595,448
BAo cAo KET QuAHO~T DQNG KINH DOANH RIENG
Ttl ngay 01/07/2017 d6n ngay 30/09/2017
Dun vi: VND
. I,NGUOI L~P BIfEU
NgLlY~11Thi Nhu Quynh
I
Bdo cao tai chinh nay+ai """C doc chung voi cdc thuyetminhkeo theo. 4
BAo cAo r.tru CHUYEN TIEN TE: RIliNGT~i ngay 30/09/2017
Don vi: VNO
I Chi tieu MasBThuyet Lfiy k~ tir dAu Dam d~D cuBi quy Day
minh Nam Day Nam trmrcI 1 2 3 4 5
I. Luu chuyen ti~n IttI' heat aQng kinh doanh -1. Ti€n thu ban hang, pung d.p djch V1,lva doanh thu khac 01 534,452,735,046 557,409,602,6272. Ti€n chi tra cho ng~(yi cung d.p hang hoa va dich V1,l 02 (416,860,230,703) (340,409,203,766)3. TiSn chi tra cho ng~(yi lao d('>ng 03 (57,780,162,431) (68,906,597,504)4. TiSn lai vay da tra 04 (5,397,353,918) (6,372,827,275)
5. TI1U~thu nhap doanhnghiep da n('>p 05 (6,216,863,227) (6,803,590,806)
6. TiSn thu khactir hO!<;Itdong kinh doanh 06 13,974,897,029 10,004,941,294
7. TiSn chi khac cho lio~t d('>ngsan xuat kinh doanh 07 (24,396,129,561) (37,581,508,117)Luu chuY€1Itidn t/tult}, tu Itoatd{Jngklnh doanlt 20 37,776,892,235 107,340,816,453
II. Luu chuyen tiIttil' hoat aQng aftu tu1. TiSn chi d~ mua s~~, xay dung TSCD va cac TS dai han khac21 (7,055,610,715) (16,925,425,585)2. TiSn thu tu tlly, nh~O'ng ban TSCD va cac TS dai h<;lnkhac 22
3.TiSn thu h6i cho vay, ban l<;licac cong C1,lnO'cua dan vi khac 24 412,750,000 2,000,000,000
4. TiSn chi diu tu' gon vbn van dan vi khac 25 (18,751,514,500)
5. TiSn thu lai cho vay, c6 tuc va lO'inhu~n du9'C chia--
27 6,873,520,867 21,485,800,415
L,m c/tuy€n tidn t/ttl(lr' tif hO(lt d{Jng ctliu ttl' 30 (18,520,854,348) 6,560,374,830., ,I --
Ill. Lu'u chuyen ti&n til' ho~t dQng Uti chinh -1. TiSn thu tll' phat haM c6 phi~u, nMn vbn gop cua CSH 31 -2. TiSn tra l<;liv/gop c~o cac CSH, mua [<;IiCP cuaON da p/hanh 32 - (20,000,000)
3. TiSn thu tll' di vay 33 VII. 1 142,645,354,000 87,195,486,200
4. TiSn tra n9' gbc va~ 34 VII.2 (195,175,683,225) ( 190,524,248,460)
5. TiSn tra nO'gbc thu~ tai chinh--
35 -6. c6 tuc, lO'inhu~n ~a tra cho chusahuu 36 - (45,850,584,000) (30,567,056,000)
Ltru chuY€1Itiill t/tu(l~' tu /to(lt d{Jllg t(1ich{nh 40 (98,380,913,225) (133,915,818,260)
Lu'u chuy~n ti€n thuAin trong ky (50=20+30+40) 50 (79,124,875,338) (20,014,626,977)
Ti€n va tU'o'ng dU'o'ng!ti€n dilul{y 60 132,334,894,235 38,556,822,668
Anh huang cua thay d&i ty giahbi doai quy d6i--
61 16,926,568 (9,982,041.00)
Ti€n vii tU'o'ng dU'o'nglti€n cu6iky (70 = 50+60+61) 70 53,226,945,465 18,532,213,650
CONG TY CP GIONG CAY TRONG TRUNG UONGDia chi: S5 1 Luong Diinh Cua, Phuong Phuong Mai,Quan D5ng Da, TP Ha Noi
NGU(nL~p KEToANTRUONG
!rfNguyen Thi Nhu Quynh
Bd, ,d, Id, 'hinh nayJa,duo, doc,h"g ,d, d,th"yit minhkiw th"
I
L(tp ngay 10 thcmg 10 nam 2017
-A~~CIAM DOC
5
< j , , , , A
THUYET MINH BAO CAO TAl CHINH RIENGI ,
Narn tai chinh ket thucVaG ngay 30 thang 09 nam 2017
- I . _? _
I.DAC DIEM HOAT DONG CVA DOANH NGHIEP
1. . HJnh tlnrc sa'hii'll ;6n : Cong ty c6 ph~n. .
Cong ty iC6 phfrn Giong cay trong Trung uong duoc c6 phfrn hO,a ttl', DOal;h nghi~p, nha nuocmang ten Cong ty Giang cay trong Trung uong1 thanh Cong ty Co phan Giang cay trong Trunguong th~o Quyet djnh s6 5029 QD/BNN-TS:CB ngay 1~ thang 11 nam ~003 ~ua BQ Nangnghiep va PhM trien Nang than va duoc S6' Ke hoach va Dautir TP Ha NQi cap Giay chirng nhanDang ky kinh doanh s60103003628 ngay 06 thang 02 nam 2004, Trong qua trinh heat dong, cacthay d6i b6 sung v~ v6n di~u I~, nganh nghe kinh doanh cua Congty da IAn IUQtdiroc chirngnhan tai pifry chirng nhan Dangky ki~h ~oanh s60103003628 thay d~i I~n2 ngay 25109/2006,thay doi an3 ngay 1611112006,thay doi Ian4 ngay 0211112007,thay doi Ian 5 ngay21/04/2008,thay d6i IAn the)' 6 ngay 22/09/2009, thay d6i Ifrn 7 ngay 11111/2010, thay d6i IAn 8 ngay23/09/2011, thay d6i Ifrn9 ngay 2110112013,thay d6i Ifrn10 ngay 30106/2014 va thay d6i IAn11ngay 04/11/2014,
2. Lirh Vl,fC ki,nh doanh chinh :Nang nghi~p,
3. Nganh nghe kinh doanh.
Ngay 04t11/2014, cong t,Yth~y d6i dang ~y kinh doanh IAn thu~11, GifrY ch(rng nMn dang kydoanh nghi~p Congty co phan veri rna so doanh nghi~p meri so0101449271. Theo d6 nganh,ngh~ kinh doanh cua Cong ty bao g6m:
~ Kinh ~oanh bfrt dQng san, quy~n sL),dl,!ng dfrt thuQc chu s6' hCru,chu sU'dl,!ng ho~c di thue,
~ Nhan ~a cha~ s6~ cay gi6n,g nang nghi~p
~ XLfIYI~~tgiong de nhan giang,
~ Ho~t f.Q~g ~jch,VI,! h6 trQ',kinh doanh khac con I~i chu;a dU;Q'cphan ~ao dau : Xufrt nh~p kh:1utr~rcItiep ve giong cay trong va v~t tu phl)cVI) san xuat giong cay trang,
~ Ba,n b1uonnang, lam sa~ nguyen li~u.
~ Trang trQt, chan nuoi han hQ'p.
~ Ban +on g~o, ban Ie Ill'O'n~thl,!'c,tro,ngcac c,u'ahang ~huyen doanh.
~ Ban Ie lu'O'ngthvc, tlwc pham, do uong, thuoc la, thuoc lao luu dQng ho~c t~i chQ',
~ Ba,n+on th~'c phim va ban buon chuyen doanh khac
~ Trang rall, d~lI cac lo<;tiva trong hoa, cay dnh.
~ Ch~ bli~n va bao quan rau, ,
~ San xuat thuc an gia suc, gia cam va thuy san.I ,
~ Ban Ie thl,!'Cpham trong cac cU'ahang chuyen doanh.
"'B' Il h' h' kh' " "h', an e ang oa ac, mO'i trong cac cua ang., I ''" T A A , hA A A" A A h', rong cay ca p e, cay ulell, cay c e.
~ San +~t phan b6,n va hQ'pchfrt ni to'
~ San xjuat thl,!'cpham, khac.
4. C III ky san xllit, kinh doanh thong thm'mg :6 thang
CONG TY coPHAN GIONG CAY TRONG TRUNG UONGDja chi: se 01 Luang Dinh ella, Phuong Phuong Mai, Quan Dong Da, TP Ha N9i
-Thuyit minh Bao eao tai ehfnh fa nI(5t6(5 ph9n kh6ng taeh r()'i ella Bao eao tai ehinh 6
CONG TY Ico PHAN GIONG CAY TRONG TRUNG {fONGDja chi: S6 ollLuong Djnh Cua, Phuong Phuong Mai, Quan D6ng Da, TP Hit N(>i
Dia chi
< I , , , , . ,THUYET MINH BAO CAO TAl CHINH RIENG (tlep theo)Nam taiChfnl\ k~t ~h(lCvao ngay 30 thang 09narn 2017 ,
5. D~e diem hoat dQng ella doanh nghiep trong nam tai ehinh co anh hurrng den Baocar tai ehinh.
6. Cdu true doanh nghi~p
~Cong ty co tru s(r chinh tai s6 01 Luong Dinh Cua, Phuong Phuong Mai, Quan D6ng Da, TPHa NQi.1Danh sach cacdon vi tnrc thuoc nhusau:
DUn vi Lu.e thuiic
Chi n~Jn~ Con~ ty C6 phan Giong cay trong Trunguong Thanh Hoa
I • " ,Chi nhanh Cong ty Co phan Giong cay trong Trunguong Thai Binh
Chi nhdnh Ccng ty C6 ph~n Giong cay trong Trunguong mli~n Tr,ung ,
Xi nghij~p Gicng cay t~ong ,Trun~uong Ba ,Vi
Chi nh~nh Cong ty Co phan Giong cay trong TrunguO'ng Ha Nam
Nha mJy ch~ bi~n gi6ng Thuo'ng Tin
Trung iam nghien CLru Lrng dl:ll1g va chuy€n giaocong nkh~ Gi6ng cay tr6ng Trung uong t~i Khoai
T
Chau I. h" . . d ' h " .rung tam ng len cuu, ung ~ng va c uyen glaOcong ngh~ Gi6ng cay tr6ng Trung uong
Chi nh1nh Cong ty C6 ph~n Gi6ng cay tr6ng Trung
Hong Try Nguyen . ,. ,
Chi nhanh Cong ty Co phan Giong cay trong Trungtwng D~ng b~ng song Cu'u Long
Cong tJ C6 ph~n Gi6ng cay tr6ng Trung ll'ong - Chinhanh lfIl a Noi
Cong tj' C6 ph~n Gi6ng cay tr6ng Trung ll'ong - Chinhanh I~inh doanh Nong san
Huyen Yen Dinh, tinh Thanh Hoa
Huyen Dong Hung, tlnh Thai Binh
Thanh ph6 Vinh, tinh NgM An
Huyen Ba Vi, thanh ph6 Ha NQi
Huy~n Duy Tien, tlnh Ha Nam
Huy~n Thuo'ng Tin, thanh ph6 Ha N9i
Huy~n Khoai Chau, tlnh Hung Yen
Huy~n Ba Vi, thanh ph6 Ha N9i
Thanh ph6 Buon Me Thu9t, tlnh D~kL~k
Huy~n Thap Muo'i, tinh D6ng Thap
PhuCrng Gia Th~y, qu?n Long Bien,HaN9i
Khu Cong nghi~p D6ng Van 2, thi tr~nD6ng Van, huy~n Duy Tien, tlnh HaNam
Nuo'c CHXDND Lao
~ D~n rgay 30 thang 6 nam 2017, Congty co cac congty con nhu sau:
Tholl1g tin chi tith v~ cac cong ty con va1)' l~ lQ'i ich Clla Cong ty trong cac cong ty con naynhu sau: .
7
CONG TY ~O PHAN GIONG cxv TRONG TRUNG l10NGDia chi: So 01 ~uang Dinhella, Phuong Phuong Mai, Quan Dong Da, TPHaNQi
THUYET~IN!"I BAo cxo TAl CHiNHRlENG(ti~p theo)Nam tai chinh ket thucVaG ngay 30thing 09 nam 2017
I
STT Ten c6ng tyTy l~
10 ich
Ty l~bi~u Dia chi tru si'r
quy~t chinh-------Ho~t oQng chinh trongky
53,80 PhuongPhu Lam, San xuat, kinh doanhcac% Ha Dong, Ha N9i loai giong cay tr6ng va cung
c~p dich vu kho van
90,02 xsDi~n Thing% Bic, Thj xa Dien
Ban, Quang Nam
61,61 QuanTan Binh,% Thanh ph6 H6
Chi Minh
70% Huy~n DiSnChau, Tinh Ngh~An
Cung dp dich vu tr6ng trot,ban buon nang, lam san,nguyen v~t lieu va dong v~tsong, ch@bien nang lam san,mua ban v~ttu phuc vu nangnghiep.
Nghien ciru, san xuat, kinhdoanh, va xu~t nhap kh~ugiong cay trong cac loai.
Mua ban hat giong, v~t tLfnang nghi~p, nang san; cungdp djch Vl,l s~y, d6ng goi,mua ban may nang nghi~p;va san xu~t, ch@ bi@n luongth~rc thl,l'cph~m.
San xu~t may nang nghi~p,lam nghi~p; may ch@ bi@nth~rc ph~m, d6 u6ng; slrachU'a, bao duo'ng va lip d~tmay moc thi@tbj.
San xu~t, kinh doanh caclo~i dua va rau qua nang sancao dp ph\lc V\l nQi tieu vaxu~t kh~u; nghien Clru u'ngdl,lng, dao t~o, chuy€n giaodjch V\I ky thu~t nang nghi~pcong ngh~ cao.
);> TJ ngay 30 thang 09 nam 2017 Cong ty c6348 ngucri lao d9ng.
Cong ty C6 53,80phftn Giong cay %trcng Ha Tay
2 Cong ty C6 90,02phan Giong cay %trong Trunguong QuangNam
3 Cong ty C6 61,61phan Giong cay %trong MienNamCong ty C6 43, l3phftn Gi6ng cay %tr6ng Ngh~ An(*)
4
5
Cong ty C6 71,60phftn Dftu tu va %Phat tri€n Nangnghi~p Congngh~ cao HaNam
Cong ty C6 51,59phftn Co khi %Gi6ng cay tr6ngMiSn Nam (*)
6
83,74 Qu~n Tan Blnh,% Thanh ph6 H6
Chi Minh
71,60 Huy~n Ly Nhan,% tinh Ha Ham
8
CONG TY CO PHAN GIONG CAY TRONG TRUNG liONGDia chi: 85 01 Luong Dinh ella, Phuong Phuong Mai, Quan D5ng Da, TPHa N9i
THUYET MINH BAo cAo TAl CHiNH RIENG (ti~p theo)Nam tai chinh k€t thucVaG ngay 30 thing 09narn 2017
7. ThOng tin tren Bao cao taichinh c6kha nang so sanh vci s6cung ky nam tnrO-c.
III. KY KE ToAN, DON Vl TIEN T~ sir Dl)NG TRONG KE ToAN.
1.Ky k€ toan nam cua Cong ty duQ'c b~t dftu tlr ngay 01101 va k€t thuc vao ngly 31112 duanglich. I
2. Dun vi tiSn t~ suodl,lI1gtrong k€ toan la d6ng Vi~t Nam (VND).
~ HQI DONG QUAN TRl
Ba Trftn Kim Lien
Ba r.e Thi L~ Hang
Ong Trftn Dinh Long
Ong D6 Ba Vong
Ba Nguyen Thi Tnl My
Ong Nguyen Kh~c Hili
~ BAN KIEMSOAT
Ong Nguyen Khanh Quynh
Ong D6 Ti€n SyOng Nguy€n Anh Tu§.n
~ BAN GIAM DOC
Ba Trftn Kim Lien
Ong D6 Ba Veng
Ong Pham Ngoc Ly
Ong Nguy€n Hili Th9
Ong Pharn Trung DUng
Ong Nguyen Quang Twang
- Chu tich
- Ph6 chu tich
- Thanh vien
- Thanh Vien
- Thanh vien
- Thanh vien
- Truong ban
- Thanh vien
- Thanh vien
- T6ng Giam d6c
- Ph6 T6ng giam d6c
- Ph6 T6ng giam d6c
- Ph6 T6ng giam d6c
- Ph6 T6ng giam d6c
- Ph6 T6ng giam d6c
III. CHuAN MVC VA CHE DQ KE ToAN AP Dl)NG
1.Ch€ d9 k€ toan ap d\mg : Ch€ d9 k€ toan doanh nghi~p nam 2015 theo Thong tu200/20 14/TT-BTC
2. Tuyen b6 vS v~~ctu~n thu : Bao cao tai chfnh rieng duQ'c I~p phl! h9P v6'i cac Chlu~n ml/c ~€ toan
Vi~t Nam, Che d9 ke toan doanh nghi~p Vi~t Nam va cae quy dinh phap Iy c6 lien quan den vi~cl~p va trinh bay bao cao tai chinh.
9
CONG TY CO PHA.N GIONG CAY TRONG TRUNG UONGDja chi: s6 01 Luang Djnh Cua, Phuong Phuong Mai, Quan D6ng Da, TP Ha Noi
IV. cAc CHiNH SACH KE ToAN Ap Dl)NG
1.Nguyen t~c chuyen d6i Bao cao tai chinh I~p bang ngoai t~ sang 86ng Viet lNam : Bao caotai chinh duoc I~p bang 86ng Viet Nam.
2.Cac loai ty gia h6i doai ap dung trong k~ toan : USD, CNY, LAK.
3.Nguyen t~c xac djnh lai su~t thuc t~ (Iai su~t hieu luc) dung d~ chiet khau do~g ti€n : thea laisu~t ngan hang nha ruroc.
4. Nguyen t~e ghi nh~n cac khoan ti~n va cac khoan tuong duong ti~n
. TiSn bao g6m ti€n mat tai quy va cac khoan ti€n giri ngan hang khong ky h<;tn.·1
Cac khoan tuO'ng duO'ng tiSn la cac khoan d§.u tu ng~n h<;tnc6 thO'i h<;tnthu h&i ho~c dao h<;tnkhong qua 3 t~an&, c6 th~ d~ da!1g chuy6n d6i thanh I1!QtIUQ"ngtiSn xac 9inh fa khong c6 ruiro trong chuyen doi thanh tien ke tll' ngay mua khoim dau tu d6 t<;titho'i diem bao cao.
a. Chu'ng khmln kinh doanh
8uQ"c ghi nh~n thea nguyen gia, t<;titho'i di~m I~p bao cao congty danh gia I~i khoan d§.u tu
va trfch I~p d~r phong gi,am gia d§.u tu khi ,gia thi tr~o'ng,cua khoan diu,tu gram xu6ng,th~phO'n nguyen gia ho~c neu cong ty nh~n dau tu bi 10. Neu gia tri thu hoi cua khoill1 dau tu
tang len th1 khoan d~r phong se dll'Q'choan nh~p. Vi~c trfch I~p va hoan nJ~p khong dUQ'c
vuqt qua nguyen gia cua khoan diu tu.
b.Cae khoan diu tu niim gifr d~n ngay dao hl;ln
Cac khoan d§.u tu n~m giu' d~n ngay dao h<;tnla cac tai san tai chinh phi pMi sinh vo-i cackhoan thanh toan c6 dinh ho~c c6 th~ xac dinh va c6 ky dao h<;tnc6 dinh m~ Cong ty va caccong ty con c6 '1 dinh va c6 kha nang giii d~n ngay dao h<;tn,ngo<;titrlr:
THUYET MINH BAa cAo TAl CHiNH RIENG (ti~p theo)Nam tai chinh k@tthuc vao ngay30 thing 09 nam2017
5. Nguyen t~c k~ toan cae khoan diu tu tai ehinh.
+ Cac tai sim tai chfnh ma t<;titho'i di~m ghi nh~n ban d§.u da dUQ'cCong ty x~p VaG nh6mxac dinh thea gia tri hQ"p1'1thong qua Bao cao k~t qua ho<;ttdong kinh doanhJ
+ Cac khoim diu tu da duQ'c Cong ty x~p vaG nh6m s~n sang d~ ban.
+ Cac d§.u tu thea man dinh nghTa vS cac khoan cho vay va phai thu.
c. D~u tu vao congty con; congty lien doanh, lien k~t
ca.c khoan d§.u tu vao cong ty con va cong ty lien doanh, lien k~t ,dll'Q'CCornI g ty duQ'c phananh trong Bao cao Tai chfnh thea gia g6c.
Co tLrc nh~n dll'Q'ctu' cac cong ty con va cong ty lien doanh, lien ket ghi nh~n VaGdoanh thuho<;ttdong tai chfnh. I
C6 tll'Ccua nam truo-c khitra thanh cong ty con ghi nh~n giam gia g6c diu tll'.
d.ChU-ngkhoan kinh doanh va d~utu gop vBn vao dO'nvi khac I~h(mg khO<lnkinh doanh va o~u tll' gop v6n vao oO'nvi khac OUQ'Cghi nh~n tHeo gia mu~ th~rcteo
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CONG TY CO PHA.N GIONG CAY TRONG TRUNG lfONGDja chi: S601 Luang Djnh ella, Phuong Phuong Mai,Quan Dong Da, TP Ha NQi
THUYET MINH BAocxo TAl CHiNH RIENG (ti~p theo)Narn tai chinh k€t thucVaG ngay 30 thang 09narn 2017
e. Dl}' phong giam gia tr] cac khoan clnrng khoan kinh doanh va cac khoandrU ttl gop v6n
DlJ phong diroc I~p cho viec giam gia trj cua cac khoan chirng khoan kinh doanh va cac khoandfru tu g6p v6n vao ngay k~t thuc ky k~ toan theo huong d~n cua Thongtir s6 228/20091TT-BTC do BO Tai chfnh ban hanh ngay 7 thang12 nam 2009 ("Thong tu 228") ta Thong tir s689/20 13ITT -BTC do BO Tai chinh ban hanh ngay26 thang 6 narn 2013 sua d6i, b6 sung Thongnr 228, Tang hoac giarn s6dir tai khoan du phong duoc hach toan vao chi phi tai chinh trongbao cao k~t qua hoat dong kinh doanh rieng giua nien dO,
Cac khoan phai thu cua khach hang va cac khoan phai thu khac duQ'c trlnh bay theo nguyengia tru di dlJ phong phai thu kh6 doi. I
DV phOng n9' phai thu kh6 doi th~ hi~n phfrn gia tri d~rki~n bi t6n thfrt do cac khoan phai thuc6 kha nang khong thu duQ'c,
6. Nguyen tic k~ toan nQ'phai thu
7. Nguyen tic ghi nh~n hang tAn kho
»Nguyen tic ghi nh~n hang tAn kho
Hang t6n kho du'Q'c ghi nh~n theo gia g6c trtr di dv phong giam gia hang t6n Rho va dam baogia tri ghi nh~n la gia thfrp hO'ngiu'a gia g6c va gia tri thi tnro'ng c6 th~ th,,rd hi~n dLl'Q'ccuahang t6n kho,
»Phu'o'ng phap tiuh gia trj hang tAn kho I
Gia g6c hang t6n kho dUQ'ctinh theo phuO'ng phap blnh quan gia quy€n va bao g6m chi phim~a, ch~ bi~n va ca5 chi phi lien quan tn,rc ti~p khac phat sinh d~ c6 duQ'c ha1g t6n kho 0' diadiem va tr<;1ngthai san sang Sli'dl;mg, .1
Gia tri thu§.n c6 thS thl,rc hi~n dU'Q'ccua hang t6n kho duQ'c xac dinh b~ng gia lDanUO'Ctfnh trudi cac chi phi u6"c tinh d~ tieu thl) hang t6n kho va chi phi dl)' phong giam gia hiang t6n kho,
»Cong ty ap dl)ng phu'O'ng phap ke khai thuo'ng xuyen d~ h~ch to an hang t6n khb.
»PhuO'ng phap I~p d~rphong giam gia hang t6n kho I
Dv phong giam gi~ hang t,6n kho dUQ'ctrich I~p cho cac v~ttu, ~ang h6a !6nI kho c6 gia g6~16"n hun giayi thuan c6 the thv'c hi,~n dUQ'ctheo quy dinh t<;1iChuan m~rc ke to~n Vi~t Nam S?02 "Hang ton kho" va Thong tu so 228/2009/TT-BTC ngay 07/12/2009 cua$0 Tai chinh vevi~c hu'O'ng d~n ~h~ dO trich I~p vaSll' dl)ng cac khoan d~r phong giam gi~ h~ng t6n kho; t5nthat cac khoan diiu tu tai chinh, nQ' phai thu kh6 doi va bao hanh san pham, Mng h6a, congtrlnh xay I~p t<;1idoanh nghi~p,
8. Nguyen tlie ghi nh~n va cae kh:iu hao TSCD, TSCD thue tai ehfnh, b:it oQng sanItAu ttl':
Tai san c6 dinh du9'c phan anh theo nguyen gia trti' di gia tri hao mon luy k~,
Nguyen gia tai sim c6 dinh (TSCD) bao g6m gia mua va nhu'ng chi phi c6 lien quan tr~rc ti~pd~n vi~c dua TSCD vao hO<;1tdong, C~c chi phi mua s~m, nang cfrp va d5i 16'i TSCD OUQ:cvon h6a, ghi tang nguyen gia tai san co djnh; cac chi phi bao trl, su'a ch(1"adY'Q'ctinh vao ketqua hO(;1tdong kinh doanh trong ky, Khi TSCf) duQ'c ban hay thanh Iy, nguyen gia va gia trihao mon lLiyk~ dUQ'cx6a s5 va bfrt ky cac khoi'm lai16 nao phat sinh do tha Ih Iy TSCf) d~udll'Q'ch<;1chtoan vao k€t qua hO<;1tdQng kinh doanh.
1 1
THUYET MINH BAo cAo TAl cHiNH R[ENG (tiep theo)Nam tai chinh k@tthuc vao ngay 30 thang 09narn 2017
CONG TY CO PH AN GIONG CAY TRONG TRUNG {fONGDja chi: S601 Luang Djnh Cua, PhuongPhuongMai, Quan D5ng Da, TP Hit NQi
Khftu ha? ducc tinh thea phuong phap duong thang dl,l.·atren thoi gian hiru dl,l~g uoctinh cuatai san co dinh hfru hinh. Thoi giansudung uoc tinh cua cac tai san nhu sau:I
Loai tai san cBdjnh:
Ttii sancadinh him hinh
May moe, trang thi~t b]Thi€t b] van phongPhuong tien v~ntid, truyen dfrn.Nha cira v~t ki€n trueTal sanca {tinh va hinb
Ban quyen, bang sang ch€Phan rnemmay tinh
Th " , I ( ~ )0'1 gran nam
5-75-66 - 10
lo-b
55
9. Nguyen t~cke toanchi phi tra truce
Chi phi tra truce la gia tri con lai cua cong cu dung Cl,lail xuftt dlll1g phl,lc Vl,lcho ho<;ttd9ngsan xuftt kinh doanh. Chi phi tra truo-c se auvc phtln b6 d~n trong tho'i gian auq)'c uo-c tinh hQ'pIy k~ tll' khi phat sinh, t6i da khong qua 3 nam.
10. Nguyen t~cke toan nQ'phai tra ,Cac khoan phai tra nguai ban va khoan phai tra khac the hi~n thea nguyen gia,
12. Nguyen t~c ghi nh~n va vBn hoacaekhoi'm chi phi di vay
Chi phi di yay bao g6m cac khoan lili ti~n yay, cac khoan chi phi khac phat sinh lien quan to-iqua trinh lam thu t~ICvay, co lien quan tr~c ti~p d€n vi~c d~utu xtly d~ng ho~c san xuftt 1TI9ttai san de)'dang duQ'c tfnh vao gia tri cua tai san do khi co au ai~u ki~n thea quy ainh t<;tichu~nml,l'Cchi phi ai yay,
Cac chi phi di yay dUQ'cv6n hoa khi doanh nghi~p ch~c ch~n thu dUQ'cIQ'ifch trong tuong laido su dl,lng tai san ao va chi phi lili yay co th~ xac dinh duQ'c m9t cach aang tin c~y,
Vi~~ v6n hoa cac chi phi ai yay se chftm dut khi cac ho~t d9ng chu y~udp thi€t cho vi~cchutln bi dua tai san da dang vao Sll'd\lng ho~c ban dil hoan thanh, Chi phi <iliyay phat sinhsau do dUQ'cghi nh~n la chi phi ho<;tta9ng kinh doanh trong n3m,
11. Nguyen t~c ghi nh~n vay va ng phai tra thue tai chinhCac khoan yay dUQ'cghi nh~n thea gia g6c
13. Nguyen t~c ghi nh~n chi phi phai tra.
Chi phi phai tra la cac khoan chi phf th~c t€ ail phat sinh nhung chua thanh qJy~t toan t~i tho'iaiSm I?p bao cao tai chinh auQ'c trfch tnrerc vao chi phi san xu§.! kinh doanh trong ky tn~n cosa nguyen t~c ph,u hQ'pgiCi'a90anh th,Uva chi phI. !<hi cac chi phi do phat sin, thl,rc t~, n~u cochenh I~ch veri so ail trfch, ke toan tien hanh ghib6 sung ho~c ghi giam chi pHi tuong lmg vo-iph~n chenh I~ch.
12
CONG TY CO PHAN GIONG CAY TRONG TRUNG lfONGDja chi: S601 Luang Djnh ella, Phuong Phuong Mai, Qu~n Dong 8a, TP Hi!NQi
14. Nguyen t~c va phuo'ng phap ghi nh~n cac khoan dl)' phong phai tra ,Ol,Cphong phai tra duoc ghi nhan khi ~ongty c6 nghia VI,Iphap Iy hien tai hoac ,i,en doi co theuoc tfnh m9t each dang tin cay, va chac chan se lam giam sot cac IQ'i ich kinh te trong tuonglai ohhanh toan cac khoan no phai tra do nghia VI,I00,
15. Nguyen t~c ghi nhan doanh thu chua thuc hi~n . ,Ooanh thu chua thuc hien duoc ghi nhan khi congty duoc thanh toan tien tnrod khi thirc hiencong viec ob ki~m ducc doanh thu 06, Oo~nh thu chua thuc hien chinh la khoian, no phai tracua cong ty cho khach hang do oil nMn tien Clla khach hang nhung chua cun dip hang hoahay djch VI,Icho khach hang,
16. Nguyentic ghi nh~n van chitSO' huu.
» C6 phi~u ph6 thong OLfQ'Cphan lo?-i la v6n chu sO' hu'u, Cac chi phi tang them oUQ'c phan b6trl,Ccti~p vao gia phat hanhc6 phi~u ph6 thong oUQ'cghi nh~n la m9t khoan giam tru ttl' v6nchu sO'huu,
~ Khi nh~n oUQ'cv6n ttl' cac c6 oong, chenh I~ch gii:i'agia phat hanh va m~nh gia c6 phi~u oUQ'cghi nh~n vaoUii khoan th~ng du v6n c6 ph~n trong v6n chu so' huu,
~ Khi v6n c6 ph~n ma tmo-c 00 oil oUQ'cghi nh~n la v6n chu so' hu'u oU'Q'cmua I?-i,khoan ti~n o~thanh toan, bao g6m cac chi phi co li~n quan sau khi oil trtr oi cac anh huo'~g Icu~ thu~ oUQ'cghi nh~n la m9~ kho,an giam tru tu von chu so' hu'u va oUQ'c phan lo?-i la co ~hieu quy, Khiphat hfmh I?-ico phieu quy oUQ'c mua I?-i, chenh I~ch giu'a gia phat hanh va gia mua I?-ioUQ'cghi nh~n la th~ng du, v6n c6 ph~n, I
~ Chenh I~ch ty gia hoi ooai: DuQ'c ghi nh~n thea chenh I~ch ty gia ngo?-i t~ ph,at sinh do thay, " , , , , I
ooi cy gia ~huyen ooi tien t~ khi ghi so ke toan, c,hua oUQ'~XLI' Iy t?-i tho'i oiem bto cao,
~ Nguyen Hie ghi nh~n IQ'i nhu~n chua ph an phoi: La so IQ'i nhu?n tu ho?-t o~ng cua doanhnghi~p sau khi trtl' chi phi thu~ TNON, .
17. Nguyen t~c va phU'o'ng phap ghi nli~n doanh thu
~ Ooanh thu ban hfmg hoa va cung cfrp djch VI,IoUQ'c ghi nh~n khi chuy~n giao quy~n sO' hUll,quy~n Sll' dl,lng hang h6a cho ngucri mua khi ph~n Io-n rui ro va IQ'i ich gin li~n vo-i quy~n so'hu'Llsan phfim ho~c hang hoa ,oil oU'Q'cch~y~n giao ho~c djch VI,Ioil ouyc CU~gldp cho nguo'imua va Cong ty khong con nam gii1' quyen quan Iy himg hoa ho~c quyen kiem soat hang hoava OLl'Q'Ckhach hang ch~p nh~n thanh toan, o6ng tho'i xac oinh oUQ'cchi phi lieri quan o~n giaodich ban hang hoa ho~c cLIng dp dich VI,I,Ooanh thu khong OLI'Q'Cghi nh~n n~J c6 nhu'ng y~ut6 khong chic chin trQng y~u lien quan to-i kha nang thLlh6i IQ'iich kinh t~ ho~b lien quan o~n
'" hoanghbanhbiltra lo?-~ "h' h I'1-' a h' h~ h ' I~ , "h1, d ~" oan t u 10?-t Qng tal c111 a al L1'Q'Cgin ?-nt eo ty (f tuo'ng Lrng VO'lt 0'1 glan va tren
s6 du g6c va lili su~t ap dl;lng, . I
Lili ti~n gCriti~t ki~m c6 ky h?-n OLl'Q'Cghi nh~n tren CO'sO-thong bao lili ti~n gCl'ihang thangcua ngan hang ~o~c oU'Q'cghi nh~n theo lili ~u~t quy ~inh trong hQ'p 06ng ti~n gp'i c6 ky h?-.n,
Ooanh thu ttl' co tLI'CoUQ'cghi nh~n khi quyen nh~n co t(rc OLl'Q'Cth\fC hi~n, I
~Thu nh~p khac la cac khofll1 thu tu cac ho?-t 09ng xay ra khong thuo'ng xuyen, ngoai cac ho?-to9ng t?-o ra doanh thu,
THUYET MINH BAo cAo TAl CHiNH RIENG (ti~p theo)Nam tai chinh k@tthLICvao ngay30 thang 09 nam2017
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18. Nguyen t~c k~ toan cac khoan giam trir doanh thu
Cac khoan giarn tnr doanh thu bao gorn : Chith kh~u thuong mai, giarn gia hang ban va hangban bi tra lai, khcng phan anh cac khoan thu~ duoc giam trir vao doanh thu Jhu thu~ GTGToAu ra phai nQP tinh thea phuong phap true tiep,
19. Nguyen t~c ghi v6n hang ban. Ghi nh~n gia v6n hang ban twin thu nguyen t~c phu hop, nguyen t~c nh~t quah,
CONG TY CO PHAN GIONG CAY TRONG TRUNG '(fONGDja chi: S601 Luang Djnh Cua, Phuong PhuongMai, Quan Dong Da,TP Hit N9i
THUYETMINH BAo cxo TAl CHiNH RIENG(ti~p theo)Narn tai chinh ket thL1Cvao ngay 30 thang 09 narn 2017
Chi phi tai chinh duoc ghi nhan thea nguyen t~c phu hop,
Chi phi hoat oQng tai chinh chu y~u ia cac khoan chi phi lai ti~n yay, 16 chen lech ty gia oathuc hi~n, dl,l'phong giam gia cac khoan oAu tu' phat sinh trong nam, Trong 00, chi phi lai ti~nyay bao g6m lai yay phai tn1 trong na:n cua cac kho~n yay nglln va dai h<;1ncua[ Cong ty, ,
Chi p~i lai yay ouvc ghi nh~n thea so Hii yay th~rc te phai tra oUQ'cxac oinh tr1~ncO'So' n9' goc,lai suat yay va tho'i gian yay trong natn.
21. Nguyen t~c k~ toan chi phi ban bang, chi phi quan If doanh nghi~pChi phi b~n hang, chi phf qucin Iy doanh nghi~p OUQ'~ghi nh~n thea nguyen tic phu hQ'p,
22. Nguyen Hie va pllU'0'I1gphap ghi nh~n chi phi thue thu nh~p doanh nghi~p
>- Thu€ Tltu nh~p Doanh nghi?p (TNDN):
Thu€ thu nh~p doanh nghi~p tfnh tren lQ'i nhu~n ho~c 16 hQ'p nh~t cua nam bao g6tn thu€ thunh~p hi~n ,hanh va thu~ thu nh~p hoan l<;1i.Thu@ thu nh~p doanh nghi~p OUVf ~hi nh~n trongbao ca~ ket qua hO<;1toQng kinh doanh ngo,<;1itru tru~'ng hQ'P co cac khoan thpe thu nh~p lie~quan oen cac khoan ml,lc oU'Q'cghi nh~n thang vao von chu so' hu'u, thi khi 06 cac khoan thuethu nh~p nay cling OlI'Q'Cghi nMn th~ng vao v6n chu so' hu'u.
Thu€ thu nh~p hi~n hanh 1~ kh?an thu@ dV ki~n ph~ti n9P dVa tren thu ~h~~ chiu thu@ trongnam, Slr d1,lng cac tnLI'Cthue suat co hi~u 11,l'ct<;1ingay ket thuc nien oQ ke toan, va cac khoanoi~u chinh thu€ phai nQP lien quan o€n nhu'ng natn tru6c.
20. Nguyen t~c k~ toan chi phi tai chinh
==
Thu€ thu nh~p hoan 1<;1iauyc tfnh thea phuo'ng phap bang can a6i k@toan chp cac chenh I~cht<;1mtho'i, giLl'a gia tri ghi so cho m~ICafch bao cao tai chfnh va gia t;i sCrd1,lrg cho ml,lC ofchtinh thue cua cac khoan m1,lc tai san va n9' phai tra. Gia tri cua thue thu nh~p hoan l<;1ioUQ'cghi nh~n dva tren cach thLrc d1,l'ki@n thu h6i ho~c thanh toan gia tri ghi s6 cu~ cac khoan tnl,lCtai san va n9' phai tra su' d1,lng cac mu'c thu@ su~t co hi~u Il,I'cho~c cO' ban co i~u Il,l'ct<;1ingayk@tthuc nien oQ k€ toano
Tai san thu€ thu' nh~p hoan l<;1ichi oUQ'c ghi nMn trong ph<;1mvi ch~c chlln co au IQ'i nhu~ntfnh thu@ trong tuO'ng lai o~ tai san thu@ thu nh~p nay co th~ sCI'dl,lng aUQ'c. Tai san thu@ thunh~p hoan l<;lioU'Q'cghi giam trong ph<;lmvi khong con chic chin la cac IQ'( fch v~ thu@ lienquan nay se su' d~ll1goU'Q'c.
14
CONG TY CO PHAN GIONG CAY TRONG TRUNG UONGDia chi: S6 01 Luang Dinh eua, PhuongPhuong Mai, Quan D6ng Da, TP Hi!N¢i
THUYET MINH BAo cAo TAl CHiNH RIENG (ti~p theo)Nam tai chlnh k€t thuc vao ngay30 thang09 nam2017
Cong ty la doanh nghiep khoa hQCvacong nghe thea Gifiy chirng nh~n s603/DNKHCN cuaSO'Khoa hoc ca Cong ngh~ Thanh ph6 Ha N9i c§.p ngay1 thang 3 nam2011!Can CLI'Thongnr 1,23/20 12ITT-BTC ngay 27_thang 07 na1:n2012 hlr?'ng d~r: thi hanh mot s~ diSu cuaLuatthue TNDN, Cong ty duoc mien, giam thue TNDN doi voi ket qua san xuat kinh doanh hinhthanh t,Lesan pham nghien ciru khoa hoc v~ phat tri~n cong nghe vo-! diSu ki~nl doanh thu cuasan pham nghien ciru khoa hoc va phat trien cong nghe nam thir nhat dat30%, narn thir 2 dat50%,tLI"nam thir tro di 3 dat 70%t6ng do~nh thu,
Nam 2017 la nam thl1'7 Cong ty dap Lrng dUQ'CdiSu ki~n tren nen thu6 sufiJ thu6 thu nh~pdoanh nghi~p nam2017Cong ty phai n9P la5%.
Cac khoan thu nh~p khac Cong ty ap dl,mg mll"cthu6 sufrt thuS TNDN hang nall1 thea quy djnh
hi~n hanh la20% . j~ Tilul GM trj gia tang (GTGT):
San ph~m gi6ng cay tr6ng do Cong ty san xufit, kinh doanh thu9c d6i tuqng hong chju thu6
gia trj gia tang, lD6i v6i eac, djch Vl,lkhac thuS sufit thuS GTGT:5%, 10% ,
~ Cae IO(li time, phi, If ph[ klt/ie: dU"Q"cap dl,lng thea cac lu~t thue hi~n hanh t~i Vi~t Nam.
23. Cae nguyen tie va phU'O'ngphap k~ toan Chi phi x§y dY'ng dO'dang
Phan anh caetid san dang trong qua trlnh xay dvng phl,lc Vl,lml,lc dfnh san xUfrt, kinh doanhduqc ghi nh~n thea gia g6e. Khong tfnh khfiu hao eho xay dl,l'ngCO" ban dc)"~ang trong quatrlnh xay dl,l·ng. I
r~Ij
15
CONG TY CO PHA..NGIONG CAY TRONG TRUNG UONGDia chi: S6 01 Luang Dinh Cua, Phuong Phuong Mai, QuanD6ng Da, TPHa N(>i
THUYET MINH BAo cAo TAl CHiNH RIENG (ti~p theo)Nam tai chinh k~t thLICvao ngay 30 thang 09narn 2017
V. THONGTIN BO SUNGCHO cAc KHOAN MUC TRINH BAy TRONG BANGCAN DOl KEToAN .
30109/2017(VND)
1. Ti~n
91/0112017I (VND)
Ti~n mat tai quy
Ti~n giri ngan hang khong ky han
Ttrong duong ti~n
4,389,822,248
48,837,123,217
I 9,511,454,949
122,823,439,286
IIJ32,334,894,235CQng 53,226,945,465
2. Cac khoan d§uttl' tal chinh
a.Chung khoan kinh doanh.
30109/2017(VND)
01/01120111
VND)
Gia g&c Gia tr] hop Iy Du phong Gia g&c Gia trj hop Iy Dir phong
T6ng gia tri c6 phieu
731,612,000
Cong ty CP cang rau qua(VGP)
667,791,000 (63,821,000) 1,178,270,000 1,178,270,000
731,612,000 667,791,000 (63,821,000) 1,178,270,000 1,178,270,000
b. D§u ttl' gop van vito don vi khac
»Ty I~sCt hfru (%)30106/2017 01 01/2017
{VND) (VND)
S6luQ'ng TY I~sa S6lua~g TY I~saCP htru (%) CP I htru (%)
D~u tir vao cong ty con
306,,80Cong ty CP Giong cay trong Ha Tay 306,080 53.80% 53.80%
Cong ty CP giong Nong lam nghiepQuang Nam 450,100 90.02% 450, 100 90.02%
Cong ty C6 ph~n giong cay trongMien Nam 9,237,050 61.61% 9,219,130 61.49%Cong ty c6 ph~n d~u tu va PTNT nongnghiep cong ngM caoHa Nam 3,580,000 71.60% 1,779,193 35.58%
2 D§.u tu' vao danvi khac
Cong ty c6 ph~n Gi6ng cay tr6ng Thai8inh
99,938 10.03% 99,938 10.03%
16
CONG TY co pHAN GIONG CAY TRONG TRUNG lJONG .Dja chi: S6 01 Luang Dinh Cua, Phuong Phuong Mai, Qudn D6ng Da, TP Ha N(>i
THUVET MINH BAo cAo TAl CHiNH RIENGNam tai chinh k~t thuc vao ngay 30 thang 09 narn 2017
~ Ghi tr] van gop
30109/2017 0110112017
Gia goc D\f phong Gia tri hop Iy Gia g6c D\f phongGia tri hop
Iy
D§u nr vao cong ty con 604,816,929,438 586,065,414,938
Cong ty CP Giong cay tr6ng Ha Tay 30,608,000,000 30,608,000,000
Cong ty CP giong Nong lam nghiep Quang Nam 6,823,788,000 6,823,788,000
Cong ty C6 phfrngiong cay trong Mi~n Nam
Cong ty c6 phan d§u tuva PTNT nong nghiepcong nghe cao Ha Nam
531,585,141,438 530,841,700,538
35,800,000,000 17,791,926,400
2 D§u tu vaodOTI vi khac
Cong tyc6 ph§n GCT Thai Binh 13,333,640,000 13,333,640,000
-Thuyit minh Bao cao{ai chinh la mot b(jphdn khong tach roi clla Bao cao tai chlnh17
~ I" > x ~ •
CONG T¥ CO PHAN GIONG CAY TRONG TRUNG {fONGDia chi: S6r1 Luang E>inheua, PhuongPhuongMai, QuanDong Da,TP Hfl NQi
THUYET MINH BAo CAOTA.I CHiNH RIENGNam ta!chlnh k~t thuc vao ngay 30 thang 09 nam 2017
I3. Pha]thu cua khachhang
Phai thu cua khach himg ng~n han (chi ti~t 10% tro'len tren t6ng phai thu khach hang)
T6ng phair ~lJakhachhang, trong do :
Cong ty Cf Giang,Nang nghiep f)i~n Bien
Phaithu cua cacdai tuong khac
Ph.. h J b" I' A 'at t u cua en len quan
4.Phat thu khac
Phai thu khac, trong d6 :
T.m ungjau tu
Phaithu tlm irng noi b¢
Phai tim du an
T6ng gia ri khoiln phili thu qua h~n 60,588,000,
-Th,yit nuLRi,ca, la' chlnh lil mol ho pMn khang lach"';1CUGBao cao la' chinh
Phai thu k oan 0 I
5. NQ' x§u
30109/2017(VNO)
01/01/2017(VNO)
12,120,420,000
75,845,918,237 76,747,245,758
9,927,004,350 16,107,581,660
CQng97,893,342,587 92,854,827,418
30109/2017 (VNO) 0110112017(VNO)
Gia tr] Du phong Gia tri Du phong
12,715,380,000 12,715,380,000
1,173,075,227 573,355,000
3,868,042,9123,304,816,087
961,904,464
505,843,269 622,332,052
CQng 18,661,019,047 17,779,109,964
3010912017 (VND) 0110112017(VNO)Gia tri co
Gia trj th€ thuh6i
Gia trj coGia tri th€ thu
h6i
60,588,000
18
A I, > , A >
CONG~rCO PHAN GIONG CAY TRONG TRpNG UONGDia chi: So fl Luang Dinh Cua, PhuongPhuongMai, Quan Dong Da, TPHa N(\i
THUYETIMIN~BAO cAo TAl CHiNH RIENG (ti~p theo)Nam till chlnh ket thuc vao ngay 30[hang09 nam 2017
6. Han~ t6n kho
30109/2017 (VND) 0110112017 (VND)
Gia g6c Gia g6cOil phong Oil phong
Nguyen lieu, v~t lieu18,696,716,085 22,378,171,063
Cong c. , dung cu
Chi Phi~an xu~t kinh
doanh dr ""Thanh 1ham
Hang hj<iCQng 224,707,388,034
7 T '· ., dd d d" h• 31san 0' ang al ~n
14,431,090 26,032,600
197,271,780 220,922,633
196,979,810,290 (1,730,189,717)
8,819,158,789
157,143,403,821
28,300,974,174
(1,616,932,898)
208,069,504,291 . (1,616,932,898)(1,730,189,717)
30109/2017(VND)
01/01/2017(VNO)
T6ng s3chi phi XDCB do' dang, trong d6:
Oil an x,y dung nha Phuong Mai
Oil an kBac1,019,394,700
2,113,446,664
oCQng 2,113,446,664
1,019,394,700
19
CONG TY CO PHAN GIONG CAY TRONG TRUNG {fONGDja chi: S5 01 Luang Dinh Cua, Phuong Phuong Mai, Quan D5ng Da, TPHa NQi
THUYETMINHBAocAo TAlCHiNHRIENG(ti~ptheo)Narn tai chinh k~t thuc vao ngay 30 thang 09 nam 2017
-----------'--------;&-l"'-ang-giam-tai-san-ca-djnh-hu·u-hinh----------------~~------~--~-
Khoan muc Phuong ti~n v~ntai, truyen d~n
Tang
.............._..__..}·_l'lg':l_y~I1_.._gi~_..__i.se a~unam
_?_: I~l1_g, gi~I!1_t!9._l1_g_l1~!l_____-Mua trong nam
..=Di~t~XDCB-'h~~~-~i;-~h---··-··--
...._-,._ .._--_ _ _ _ ..-~-..--.--.-- -.-..--- _ _._ ..
- Tang khact·-····-········-""--··-··--····-·····:··--·········---- -..-- -..--~ ----.--- ..-- -- ..--------.· :·······,_· ··_·· ···_···· 1···_· __ ··_--.- ..--- ..---- - ..--- ..- ..-.----- ..- -- .. -- ..- - .. -
___-Th~~_l~\__l!bll"2!lg_~~I1____ ___
..........--.- - - -.. --.--.--.- -- ..- - -..-- --..-----···-··-··--····-·······f···························· - -.j -- -..- - -..- - -··----··-····--·--···--··-f·-························· + ,............... -l
1}1,.3§~,~Q",27? 84,057,074,361 J?,?41,27J,~8} ..1.,774,972,729 }.3~,1}5,?2.3,?Q?
__ _ I_,_~2_?~_l_~Q,Q_Q9__ },~§9)7~2~Q _4J_S._3_?&~_S.)s._Q_Q __ 9 __?,7?},!7?,~~_Q.. . S.,I??,9??,?~Q. I,???,}?Q,QQQ
Nhaelm, v~t ki~ntrue
Thi~tbi dungC\I quan IyMaymoe thi~t b]
. _ __I,???,}_?Q,QQQ_.
3. se cuoi nam__ _ .. _ _ __._____. .__J_:g,2~2_,~?1,27?__ ~7,"E,4"~,J.QJ _..__ ~Q,7_77,§~9)1~.3 J,774,Qn,7?Q __ ~.4~,?~?,Q?§,Q4?.o
-Giam khac
I. s6 a~unarn
II. Giatr] hao mon1 --- .. -- - .. - - .. - - - -.-.------.- - '-- - -, -- .. - -- .. ---- - - .. - - -- j..- - - ----..- ----------..----- - .. -----------------------------..--..-..- --.-- -
~§,Q~~)?J?,Q~~ .3Q,7?~,4J~,~.31 _ __?,~Q~..7§4..~.31 ~79,§58,.39?...?_:..I~I1_g,gi_~!!l_t!9._l1cg_l1il:l1:!_.._ _..__ _ _ __.._ _~,??_?_,I}i,_~}_?__ ?,n7,7??,~S..L .. ___l_,}i?A§?!?_?_?_ }??,44~,7??
-Kh§.uhao trong narn ~,_~??!_I_~~)n~_ 5,377,728,68_I !2~~?_!~§_?2???__.. 362,444,755-Tang khac1------_ ..· ....·""..__.._.._......_-_..·--_.._-----_....·....-----_...._----..- - ..--..--......-----......----..--..--..---.......--..-..-..-..-.....---------j ..------......-------..--.-- ....---..-..------ .....------ ..
...._..=Ih_~l1b ..b'2_flh_l!2!I_g_~~ .._ __.__ . .. . _. _-Giarn khac
f_3__. S_..__o..'..__cu......o.'__ik__y,, .. _ .. _. __.. .. __ ... _ .... .. .... .. ...... , .... __.. -j--------}-9,~~~-!~~~~_~~9_.....
ooo
.. 6.7,01?,~~?,64?
......._.1!'.§~_~,??~2§}..II2§~~,n§,_T§}
ooo
36.,176,142,?J~~ _, J_Q~§~Z,~~}~~_~~,__ J1~4~1!Q~'!_?Q ]~&6._~1~~~,49~_o
__!:I_~i_l1g~x_~!~_~_~_________ _ _ I_Q~,~~_41~~?~_~~?_____53,258,660,?~_9_,_____ 6.-'-§~~,~Q_?_!Q?~____,__~~4,~14,3952.T?i ngay cuMnam 102,373,301,555 51,241,305,589 10,120,386,857 531,969,640
Nguyen gia TSCD hiru hinh cuoi narn ail kh§.uhao h~t nhirng v~nconsir dung 26.386.520.036 a6ng.
-Thuyet minh Baa cao(iii chinh Iii mot hi) ph(in kh6ng tachrai cuaBao cao tGichinh
16§,!~Q,?6.7&6.~_164,266,963,641
20
CONG TY CO PHAN GIONG CAY TRONG TRUNG UONGDja chi: f6 01 Luang Djnhella, Phuong Phuong Mai, Quan D6ng lJa, TPHa N(li
ITHUYET MINH BAo cAo TAl CHiNH RIENG (ti~p theo)Nam tai chinh ket thC1CVaG ngay 30 thang 09 nam 2017
9.Tang giam tal san c5djnh vo hinh
Khoanrnuc Quy~n suoB~n quyen , ).
Tangbang phat Phan memdung a§t minh may tinh
I I. Nguyen gia
, I,2,275,787,000 9,310,000,0001. So <jtaunam 878,115,000 12,463,902,000
2.TanJ trong ky - - 42,000,000 42,000,000
-Mua trong nam 42,000,000 42,000,000
-T1;lor~ tir ne)i be) doanh nghiep
-Tang khac
-Thanh ly, nhuong ban
-Gial~ khac 0
3. S6 Jucu6i ky 2,275,787,000 9,310,000,000 920,115,000 12,505,902,000
I~. G ia tri hao mon
, l,7,689,333,344 169,406,121 7,858,739,4651. So ¢tau nam -
2.Tan I trong ky - 860,250,006 137,721,906 997,971,912
-Kh~j hao trong nam 860,250,006 137,721,906 997,971,912
-Tanglkhac , -
-Thanj, Iy, nhuong ban --Gial~ khac -
3. S6 du eu6i ky - 8,549,583,350 307,128,027 8,856,711,377I
JII. Gia tri con lai
l.Tai ~gitYafiu narn 2,275,787,000 1,620,666,656 708,708,879 4,605,162,535
2 T . IlgilY· ~. Ity 2,275,787,000 760,416,650 612,986,973' 3,649,190,623• ~IJ~ a CUOI {
NgUye~ gia TSCD vo hinh cuoi quy da khau hao h€t nhirng vin con sir dung la 4,600,000,000 d6ng
10. Chi phi tra truce
01/0112017(VND)
30/09/2017(VND)
a. rNg~n han.cong eu, vat lieu xu~t dungI . ...b. IDai Iwn cae khoan cha phiin b6 .
Ci}ng
5,313,492,467
2,357,972,255
799,954,441
1,291,480,735
7,671,464,7222,091,435,176
21
CONG TY CO PHAN GIONG CAY TRONG TRUNG UONGDia chi: S6 01 Luang Dinh Cua, Phuong Phuong Mai, Quan D6ng Da, TP HaNQi
THUYET MINH BAo cAo TAl CHlNH RlENGNam tai chinhkSt thuc vao ngay 30 thang 09 nam 2017
~-----------'l-l-;-Vay~va-n(/thue-tai-chfnh-----~'-c-~---~-~C______:---~---~ c______: ------~--~
Cu6i ky Trongky f)~u nam
Gia tris6 co kha nang tra
nqTang Giam Gia tri
s6 co kha nang tranq
a No nganhan
Na ngdn han 50,912,854,000 50,912,854,000 142,645,354,000 (169,334,351,100) 77,601,851,100 77,601,851,100
N9' dai han(fin han tra 17,240,290,700 17,240,290,700 18,078,596,175 (18,078,596,175) 35,318,886,875 35,318,886,875
C(lngng~nhan 68,153,144,700 68,153,144,700 160,723,950,175 {l87,412,947,275} 112,920,737,975 112,920,737,975
Nqdai han
Na dai han 17,240,290,700 17,240,290,700 (25,841,332,125) 43,081,622,825 43,081,622,825
N9' dai handin hanIra (17,240,290,700) (17,240,290,700) 18,078,596,175(18,078,596,175) (35,318,886,875) (35,318,886,875)
C(lngdaihan 18,078,596,175 (43,919,928,300) 7,762,735,950 7,762,735,950
b
-Thuyet minh Bao cao tai chinh la mot b(Jphdn khong tachroi cuaBao cao tai chinh 22
A I " , . A ,
CONq TY CO PHAN GIONG CAY TRONG TRUNG {fONGDja Chi:IS&01 Luong Djnh eua, Phuong Phuong Mai, Quan D&ngDa, TPHa N(>i
I. "" A
THUYET MINH BAO CAO TAl CHINH RIENGI ,
Nam tal chfnh ket thLICvao ngay 30 thang 09 nam 2017
12. Phai trangu'o'i ban
Cac kh~)(inphai tra nguoia ran ngan han, tronj:i do :
C6ng ty TNHH giong caytr6ng Van Xuyen - TQ
L Kim Van (Ong Bach)
1hcii Ira ben lien quanPhai tra cho cac d6i{U971g khac
b Phai tra dai han
30/09/2017 (VND) .01/0112017 (VND}
Gia tr] s6 co khaGia tr] S6 cokhil
nang tra nQ' nang tranQ'
66,746,721,083 66,746,721,083 64,919,831,590 64,919,831,590
9,473,529,849 9,473,529,849 27,306,662,831 27,306,662,831
3,641,009,520 3,641,009,520
15,088,343,044 15,088,343,044
42,184,848,190 42,184,848,190 33,972,159,239 33,972,159,239
Ci}ng 66,746,721,083 66,746,721,083 64,919,831,590 64,919,831,590
13. Thu~ va cac khoan phai ni}p Nha nurrc
86 phai ni}p 86 dii thucDfiu nam ni}p trong 86 cu6i namtrong nam
nam
fhU~ gia tri gia tang 23,208,690 146,373,664 169,410,925 171,429
fhuethu nhap doanh1,444,123,058 6,641,223,807 6,216,863,227 1,868,483,638rghi:p
rhU~ thu nh~p ca nhan 4,602,198,094 3,846,911,133 7,809,211,312 639,897,915
Thue khac 27,452,971 27,452,971
Ci}ng 6,069,529,842 10,661,961,575 14,222,938,435 2,508,552,982
14. Thu~ va cac khoan phai thu Nha nutrc
86 phal n<)p 86 dii thucDfiu nam
trong l1am n<)p trong 86 cu6i nam
I , '"
nam
Tien thue dat, tllUe dat 19,541,000 361,996,172 361,996,172 19,541,000I
C<)ng 19,541,000 361,996,172 361,996,172 19,541,000
-Thuyit minh Bao caofai chinh fa nu)t bi)ph¢in kh6ng tachro'i nla Bao caofai chEnh 23
A I , , , A ,
CONG TY CO PHAN GIONG CAY TRONG TRUNG {fONGDia chi:[S6 01 Luong Dinh Cua.Phuong Phuong Mai, Quan D6ng Da, TPHa NOi.
1
THUykT MINH BAa cAo TAl CHiNH (Ti~p theo)Nam ta~chinh k~t thuc vao ngay 30 thang 09 narn 2017
15. Chi phi phai tra
30/09/2017(VND)
01/0112017(VND)
a NgAn hanI .Faekhoan trlch truce khac
b Dai han
30/09/2017 0110112017
(VND} {VND}a rgAn han,trong do: 18, I 86, I23, I45 3 I ,236,647,345
f:nh phi cong doan 73,193,430 44,184,860aohiem xii hoi, yd, BHTN 58,157,327 93,392,418
1 _"
Kinh phi hd tro giong goc 984,550,275C' d ' 717,582,950 43,074,900ac u an
1 " , ,
fhi phi den bit dd: DA Dong Van 2,847,000,000 2,847,000,000
fh~i tra c~ng n~an K01 1,358,000,000Tien tro cap mat viec him va phai trat~CNV dii nop thu~ . 12,545,871,149
Co tire 22,925,292,000Ifac khoan phaiIra phai nop khac 1,944,318,289 2,941,152,892
b Dai han
1,433,412,314
1,433,412,314
840,89 I ,588
840,89 I ,588
C9ng 1,433,412,314 840,891,588
16. Phai tra khac
-Thuyet minh Baa cao ta! chlnhfa 111r)1 br) phdn kh6ng tach roi cua Bao cao ta) chinh 24
CONG TY CO PHAN GIONG CAY TRONG TRUNG {fONGDja chi: se 01 Luong Dinh ClIa, Phuong Phuong Mai, Quan D6ng Da, TP Ha N(ii
THUYET MINH BAo cAo TAl CHiNH RlENGNam tai ehinh k~t thuc vao ngay 30 thang 09 narn 2017
~------~------'I-'i~an-chu~O'-hii'u:--~-------~~----~_____:__-~--------~_~ _:__o_ _
a. Bangbi~nd(lngcuavanchuso'hfru
vand~unr ella Thang dtrvanC6phi~uquy
Quyd~u nr phatLQ'jnhuan CQng
chu SO' hjru e& ph~n tri~n
A 1 2 3 4 5 6
sa du ngay t:].i 0110112016 152,950,000,000 331,245,527,850 (20,000,000) 197,461,033,229 146,780,254,505 828,416,815,584
Lei nhuan thuan trong nam 187,186,572,161 187,186,572,161
Chi c6 nrc narn 2015 (30,567,056,000) (30,567,056,000)
Trich c6 nrc2016 (22,925,292,000) (22,925,292,000)
Mua c6 phieu quy (20,000,000) (20,000,000)
Thu lao HDQT va BKS ( 1,088,000,000) (1,088,000,000)
Phan phoi cac quy 80,213,702,576 (80,213,702,576) -
Phan ph6i quy khen thuong, phuc 19i (14,881,124,114) (14,881,124,114)
SUdung cac quy (9,442,263,189) (311,293,616) (9,753,556,805)
sa du t~i ngay 31112/2016152,950,000,000 331,245,527,850 (40,000,000) 268,232,472,616 183,98(),358,360 936,368,358,826
-TilUy€t minh.Bao cao tai chinhla mot h(Jphdn khong tach roicua Bao cao taichinh 25
CONG TY CO PRAN GIONG CAY TRONG TRUNG liONGDja chi: se OJ Luang Dinh Cua, Phuong Phuong Mai, Quan D6ng Da, TP Hi NQi
THUYET MINH BAocxo TAl CHiNH (Ti~p theo)Nam taichfnh k~t thuc vao ngay 30 thang 09 nam 2017
V8n d~u nr cua Th~ng duvan c6 phi~u quyQuy d~u.tu·phat
LQ·j nhuan CQngchu so'htru c6ph~n trien
A 2 3 4 5 6--.--------- -------1----------------,-------------,----------, - :-----~---,
I Soduo ngayt~i 01101120]6 i ]52,950,000,000I 33],245,527,850! (40,000,000)I 268,232,472,6]6I 183,980,358,360i 936,368,358,826I~~~n:-~:~::r~~~------r------·------]--- r--------l---- -------T--~~~~1~2~~J5,2~-J ,?8-:i
I ' i -..: i I1 Chi co nrc dot2 nam 20}6 I --L TI _ _ ___j___(22,925,~2,OQO) ! (22,925,292,000)II I I I i II Thu lao HDQTva BKS I I i I (927,579,713)! (927,579,713)i
PhanphOi"0 BITT I _~ I 47,46&,148,9341 (47,468,148,934)I .~I Phan phoiguy khen thuemg, phuc loi I : I I (20,186,765,315)I (20,186,765,315)I
Lsu d,o.de q"j J ~-----.! ! (11,299,303,729)I (11,299,303,729)jI Sa~~~i ngaycuai ky 152,950,000,000I 331,245,527,850I {40,000,000LI 304,401,317,82] ~17,487,803,978 1,006,044,649,649I
26
~ I " , < ~ ,
CONGTY CO PHAN GIONG CAY TRONG TRUNG trONGDja chi: IS6 01 Luang Djnh ella, Phuong Phuong Mai, Quan D6ng Da, TP Ha NQi
+ Y6n g6p a~unam
+ Y6J g6p tang trongnam
+ V6J g6p giam trong nam,I '
+ Yon g6p cuoi nam
C~ I, I' h ' A- I'- 0 nrc, Q'l n uan na c11a
d.d6 phi~u
- S61gng e6phieu dang ky phat hanh phdthong I
- S,6 liQ'ng c6phieu ail ban ra cong chungphothong
- S6 1~Q'ngc6phieu duoc mua lai ph6 thong
- S6 IJQ'ng c6phieu dang ILI'uhanh ph6 thong
-cet;~u qUJ phothong , . .
M¢r gia eil ph;,,, dangIlru hanh 10.000 dilng/co ph;,u
e. 00tLi'c
30/09/2017
(VND)01/0112017
(VND)
I. "",THUYET MINH BAO CAO TAl CHINH (Tiep theo)Nam tal chinh ket thuc vao ngay 30 thang 09 nam 2017
J,Chi ti~t van gop cua chuso'htru.
30/09/2017(VND)
01/0112017(VND)
- Y6n g6p cua Cong ty CP Pan Farm
- Y6n 16p cua a6i tuong khac
CQng
114,712,500,000
38,237,500,000
114,712,500,000
38,237,500,000
152,950,000,000 152,950,000,000
c. Cac giao djch v~ v6n vO'icac chu so' hjruva phan ph6i c6nrc, chia IQ'inhu~n
2017(VND)
2016(VND)
- V6n d~u tu cua chu SO' hfru 152,950,000,000 152,950,000,000
15,295,000 15,295,000
15,283,528 15,283,528
15,283,528
11,472
15,283,528
11,472
Nam 2017 'Nam2016
- C6 t~c ail cong b6 sau ngay k@tthuc ky k~ toan narh
+ C6 ~ll'Cail cong b6 tren c6 phi€u ph6 thong thea NQ D?i h9i a6ng c6aong,tfll'<Jng nien., .,+ Co u'Cail cong bo tren co phieuU'll aili
30% 30%
-Thuyt2t minh Bao cao Idi chinh fa m91b9 phcJnkh6ng lach rrJi Clla Bao cao laichinh 27
Quy khen thuong
Quy phuc loi
CQng
19,381,911,142
4,435,923,030
11,338,616,918
2,398,747,873
CONG TY CO PHAN GIONG CAY TRONG TRUNG UONGDia chi: ~601 Luang Djnh Cua, PhuongPhuongMai, Quan Dong Da,TP Ha NQi
THUVJT MINH BAo cAo TAl CHiNH (Ti~p theo)Nam tai chlnh ket thuc vao ngay 30 thang 09 nam 2017
f. Cac quy cua doanh nghi~p
Quy tu tu phat trien
Quy ~haCthuoc v6n chu sa huu
C<)n".. "", I' ~04.40:.317'~,21 , 268:3~.472.616..
Cac quy duoc trich l<;1ptir 19'1nhuan saut rue c nra phan phoi thea Ngh] quyet cua D<;11hQID6ng c6 dong. Muc dich trich I~pva SLr dung cac quy d8 phuc V~I cho nghien ciru, tai san xuat, mo
rong k;jh doanh. .
g. ,uy khen thuong phucIt,ri
30/0912017(VND)
0110112017
(VND)
304,401,317,821 268,232,472,616
30/09/2017
(VND)
0110112017
(VND)
18. Cac khoan muc ngoai Bangcan d6i k~ toan.
23,817,834,172 13,737,364,791
a.Tfi san nhan giu' h('>
b.Hang h6a nhangiu' h6I . .c. goait~ :
48,039,500,000 dong
Ngoai t~ usn CNY LAK. EUR
T<;1iquy 9,474
TI. 'I' 3561<;11ngan 1ang .
d. ~9' kh6 doi da XlI ly la: 2,892,931,475 d6ng
22,053 1,000,000 2,170
71,220.21
28-Thuyi I minh Bao cao tai chfnh la nu)t bl) phgn kh6ng fach r()'i clla Bao cao {ai chinh
Ci'lNJ TY CO PlIA.N G10NG CAY TRONG TRUNG trONGDia chi: ~6 0 I Luang Dinh Cua, PhuongPhuong Mai, Quan Dong Da, TPHa NQi
Til' 01101/2016
d€n 30/09/2016
THVYET MINH BAo cAo TAl CHiNH (Ti€p theo)
Nam tail chinh k~t th~Cvao ngay 30 thang 09 narn 2017 ,
VI.Thong tin bo sung cho cackhoan rnuc trinh bay trong Bao cao ket qua hoat di)ng kinh
doanh·1 .' .
I., , Dan vi tinh : VND
1.long doanh thu ban hang va cling capdjch vl,l
Tu' 0110112017
d€n 30/09/2017
a. Doanh thu
D01h tho ban ha,~g
Doanh tim cung dipdich Vl.J
637,504,549,294
516,971,948
CQng638,021,521,242
2. lac khoan giam tru' doanh thu
Tu' 01/0112017
d€n 30/09/2017
Chi~t khllLl thuong mai
Giill~ gia hang ban .
H ' I ba bi "I'ang an ! tra ~I
12,954,360,302
143,017,700
20,118,878,440
CQng
3. TSv6n hang ban
G'· J , h' he d- baia vor cua ang oa a an ,
Du phong (hoan nhap) giarn gia hang t6nkho
Tu' 01101/2017
d€n 30/09/2017
372,650,803,972
113,256,819
CQng372,764,060,791
4. D[oanh tho hoat dQng tal chinh
Lai tie gui, tien cho yay
C6 tLrCllQ'i nhuan duoc chia
ILai chenh lechty gia
Tu' 01/0112017
d€n 30/09/2017
566,735,375
6,447,698,000
Ci)ng 7,014,433,375
-Thuyet minh Bdo caota! chlnhfa mot b¢ ph4n kh6ng lach rO'iClla Bao cao/ai chinh
563,168,703,733
32,619,048
563,201,322,781
TU'01l01l2016
d€n 30/09/2016
5,773,052,041
103,524,000
Til' 0110112016
d€n 30/09/2016
333,312,088,015
331; 732,564,562
Til' 0110112016
d€n 30/09/2016
358,474,115
19,295,650,158
1,619,031,360
21,273,155,633
29
CONG TY CO PHAN GIONG CAY TRONG TRUNG {fONGVia chi: ~601 Luang Dinh ella, PhuongPhuongMai, Quan Dong Va,TP Ha N(li
.I ..,..THUY~T MINH BAO CAO TAl CHINH (Tiep theo)Narn tai jChinh k0t thLICvao ngay 30 thang 09 nam 2017
5. Chi phi tai chinh
Til' 0110112017
d~n 30/0912017
Uti ti~n vay, I,
Chiet khau thanhtoan
L6 ehclh lochty gia
D~rpho1ng(hoan nh~p) g!am gia cackhoankinh d9anh vaton that dautu
Chi phi hoar dQng tai chinh khac
C(lng
5,319,340,174
4,913,341,752
807,064,878
97,729,000
190,654,562
11,328,130,366
6. LO'i nhuan khac
. Thu nt khac nhan dInbu
Chi phl d~n bu, khac
Til' 01101/2017
d~n 30/09/2017
1,172,581,670
(1,398,087,009)
C(lng(225,505,339)
7. hi phi ban hang va chi phiquan Iy doanh nghi~p
Til' 01/0112017
d~n 30/09/2017
46,388,631,020a. Chi I hi quan Iy
I
Chi phi nhan vien
Cac khln chi phiQLDN khac
b. Chi phi ban hang
26,169,780,652
20,218,850,368
49,735,850,437
Chi phi nhan vien .
Chi ph~ mua ngoai (ch~ bien dong g6i, dichvu ky thu~t)
Caeklan chi phi banhang khac
15,270,569,943
21,302,231,933
13,163,048,561
-Thuydt minh Baa cao tai chinh ta mot bl)phdn khting tach roi cua Belacao ta; chlnh
Til' 01/0112016
d~n30/09/2016
6,214,851,995
3,720,379,964
.(848,415,200)
3,906,000
9,090,722,759 .
Til' 01/0112016
d~n 3010912()16
999,050,930
(9,172,642)
989,878,288
Til' 0110112016
d~n30109/2016
40,172,607,472
25,804,931,486
14,367,675,986
42,821,029,019
13,500,602,892
17,079,017,725
12,241,408,402·
30
Chi phi thu€ thu nhap doanh nghiep namhien tanh
Di'~lll chinh chi phi thll€ ~DN cua cacnam I~ruac vao chi phi thue TNDN narnnay
T<in1 chl ph; th u~ TN DN h;~n hanh 6,362,288,642 ~'734,211,665
VIII. Thong tin bo sung cho cackhoan rnuctrinh bay trong Bao cao luu chuyen tien t~.DVT:VND
6,362,288,642 5,734,211,665
CONG TY CO PHAN GIONG CAY TRONG TRUNG UONGDia chi: ~60 I Luang Dinh eua, Phuong PhuongMai, Quan Dong Da, TPHa N<)i
THUYIDT MINH BAa CAO TAl CHINH (Ti~p theo)Nam taibhinh k~t thuc vao ngay 30 thang 09 nam 2017
8.cL phi san xufit, kinh doanh theo y~u t6
I
Til' 01/0112017
d~n 30/09/2017
Til' 01/0112016
d~n30/09/2016
Chi phi fguyen lieu, y~t lieu
Chi phi lhiln cong
Chi phi h1l11haotai san c6dinh
Chi I' l, h " 'Ipru ric vu mua ngoai
Chi phi b~ng ti~nkhac
C<)ng
399,558,071,952 339,030,684,671
48,386,581,184
11,697,737,889
19,067,442,938
10,509,648;516
49,769,321,854
13,445,091,504
15,615,340,696
7,203,673,303
489,219,482,479 425,064,112,028
9. Chi phi tl1U~ thu nh~p doanh nghiep hi~n hanh
Til' 01/0112017
d~n 30/09/2017
Ttl 0110112016
d~n 30/09/2016 ..
1 se tien di yay thuc thu trongI(y
30/09/2017
Ti~11thll tir di yay thea kh~ uoc thong thuong
Ti~n thu tlr di yay diroi hinh th(rc khac
142,645,354,000
2 s6 tien da thl}'Ctra g6c yay trongky
30/09/2017
Ti~11tra n9' g6c yay thea kh~ uac thong thuang .195,175,683,225
Ti~n tra 119'g6c yay dLl'o-ihinh th(rc khac
-Thuyd minh Brio ceia /ai chinh la m(jl b(jph(m kh6ng leichrCJ'icua Beia ceia tai chinh 31
LQ'i1hu~n sau thu~
Ci)ng 35,531,704,754 31,175,220,341
Tpng loi nhuan sau thu~ quy3/2017 bing 113,97% so voi quy3/2016 ly do Cong ty
phat tri~n them sanpharn moi, thanh l~p them chinhanh Hit NC)id~n tci loi nhuan tang,
CONGjTY CO PHAN GIONG CAY TRONG TRUNG {fONGDia chi: 1601 Luong Dinh ella, Phuong Phuong Mai, Quan Dong Da, TP HitN9i
J "". 'THUYElT MINH BAa CAO TAl CHINH{Tiep theo)Nam tairhinh k~_t,th(ICvaoAngay 30 thang,09 nam 2017
vin. NHUNG THONG TIN KHAC
1. L~nhu'nsauthu~
Til' 01/07/2017d~n30/09/2017
35,531,704,754
2. NGHI~P vu VCiI cAc BEN LIEN QUAN
Tro g ky, Cong tyco cac giao djch chu y~u vO'icac ben lien quan nhtr sau :
Til' 0110112017
d~n30/09/2017
Ban hang hoa, djch vI)
cont ty CP Giong caytrong Ha rs,
c6nf ty CP G,i6ng cay ,tr6ng ~uQuang Nam
Cong ty CP Giong cay trong Mien Nam
cacfong ty cuaT~p deanPan
Mua hang hoa, djch vu, I ,t A ). "
Cong ty CP Giong cay trong Ha Tay
C6nigty CPGiong caytrong TU' Quang Nam, I ,t,),,).
Cong ty CP Giong cay trong Mien Nam
..Icd tuc
cdng ty CPGiong cay trong Ha Tay
cdng ty CP GiongNLN Quang Nam
cdng ty CP Gi6ng cay tr6ng Mi~nNam
20,673,690,000
17,491,226,700
5,810,172,728
303,470,000
1,033,000,000
29,569,755,645
765,200,000
-T,,,yil l min' Baa,ao lai lhinh 'a m91b6 pMn khong tal' lai lua Baolao tai chin'
DVT:VND
Til' 01107/2016d~n30/09/2016
31,175,220,341
Til' 0110112016
d~n30/09/2016
6,523,580,000
15,949,578,220
6,146,805,000
2,001,000,000
612,160,000
18,438,260,000
32
· ~ I , , , ~ ,
CONG 'nv CO PHAN GIONG CAY TRONG TRUNG UONG8ia chi: S6101Luang Dinh ella, Phuong Phuong Mai, Quan 86ng 8a, TPHa N9i
30/09/2017(VND)
s: I "" ,THUYE~ MlN~ BAO CAO TAl CHlNH (TH!p theo)Narn tai crnh ket thL1Cvao ngay 30 thang 09 nam 2017
sf> duo cong nQ'vo'i cac ben lien quan tai ngay euf>iky nhu sau :
S6 i~u duoc sir dungo~ so sanh la 56 li~u tren Bao cao taichinh cho ky heat oQng k~t thL1C
nga~ 31 thang 12 nam 2016 cuaC6ng ty C6 ph~n Giong cay trong Trung Uong aa duoc kiern
toal~ boi C6ng ty Trach nhiem huu han Ernst & Young Viet Nam.
Phai thu ti€n ban hang
C6ng ty CP Giong cay trong Haray
C6n~ ty CP Giong cay trong To' Quang Nam
C~ I ,~~ ~ ,~ong ty CP Giong cay trong Mien Narn
Cac~6ng ty cuaHp doan Pan
Phai tra ti~n ban hang
coni ty CPGiong caytrong Mi~n Nam
Thong tin sosanh
KE TOAN' TRUONGNGU(nL~p
Ngu)1~n Thi Nhu' Qu)tnh Phan Th€ Ty
0110112017.(VND)
2,268,653,025
7,658,351,325
1,542,866,875
10,443,314,785
4,121,400,000
128,752,500
15,088,343,044
Ldp Ngay 10thdng 10nam 2017
Tran Kim Lien
-Thuyil n inh Bao cao (ai ch£nh /a n1¢1b¢ ph(m kh6ng lachrD'i etta Bao cao (ai ch£nh 33