TONG CONG TY XI MANG VIeT NAMCONG TY CP XI MANG VICEM BUT SON

S6: 6 gJ_ "lBTS-TCKTVIv cong b6 thong tin v~

BCTC nam 2019 da kiem toan

CONGHoA xA HOI can NGIDA VI:tT NAM

D{lc I¥P - T ....do -1"Oh phoc

Ha Nam, ngay~tha g ~ndm 2020

Kinh giri:- Uy ban Chung khoan Nha mroc;- Sa Giao dich Chirng khoan Ha NQi.

1. Ten cong ty: Cong ty cA phin Xi mang VICEM But S n2. Mii cmrng khoan: BTS3. Dja chi tru slY chinh: xa Thanh Son-Huyen Kim ang-Tinh Ha

Nam4. Di~n thoai: 02263.851.323; Fax: 02263.851.320-02263. 52.4825. NglfOi thuc hi~n cong b8 thong tinNguoi thirc hien cong b6 thong tin cua Cong ty C6 phan Iimang Vicem

, ? " I .But Son la BelLS Thi Khanh - KS toan tnrong Cong ty Co phan Xi mang VicemBut Son (Chung minh thu nhan dan s6 168136184 ngay 27/7/20 1 do Cong antinh Ha Nam cap, s6 dien thoai di dQng: 0915.493.942).

6. NQi dung ciia thong tin cong b8 .Bao cao tai chinh nam 2019 dii ki@mtoan cua Cong ty C6 hAn Xi man' i gQ.NC

Vicem But Son diroc l~p ngay 20/3/2020, bao g6m: . ~ XIMfN~t- Bang can d6i kS toan; Bao cao kSt qua kinh doanh; Bao ao luu Chuy@n~~UT S

tiSn t~; ThuySt minh bao cao telichinh; ~tvG ..I' - ....

- Van ban giai trinh lqi nhu~n nam 2019. I

7. Dja chi Website dang tai toan bQbao cao tai chinhWebsite: vicembutson.com.vn ho~c: vicembutson.vn

- Nhutren;- HDQT, TGB Cty (d~hie);- Luu: vr, TCKT.

1

TONG CONG TY XI MANU VIeT NAM CQNG HOA.xA HQI C • NGHiA VI"E:TNAMCONG TY CP XI MANG VICEM BUT SON

Ha Nam, ngayJJth ng jnam 2020

- Bang can d6i kS toan;

- Bao cao kSt qua kinh doanh;

- Bao cao hru chuyen tien t~;

- Thuyet minh bao cao quyet toan tai chinh.

(Co bao cao dinh kern).

II. GIAI TRiNH L<}I NHU~ NMI 2019:

Loi nhuan sau thuS nam 2019 da duoc kiSm toan dat 58,3 cy dang tang

38,21 cy dang so voi IQ'inhuan sau thue nam 2018, nguyen nhan chu ySu la do

doanh thu thuan ban hang tang; chi phi tai chinh, chi phi ban han , chi ph~ ,c

giam. Gia v6n hang ban tang so voi nam 2018 chu ySu do gia di~n I inh quam:'C' (")

(tang amire 8,36% tir cuoi thang 3 nam 2019). /~~M :

Cong ty C6 phan Xi mang Vicem But San xin tran trong bao cao.!. j~ ~~r\'"

GIAI TRiNH L<}I NHU~ NAM 2019

I. BAo cAo TAl CHiNH NAM 2019:

2

Oeloitte.

CONG TV CO PHAN XI MANG VICEM BUT SO'N(Thanh I~p tei nude CQng noe Xa hQi ehU nghia vtet Nam)

sAo cAo TAl CHiNH£)A £)U'Q'C KIEM ToANCho nam tai chinh ket thucngay 31 thang 12 nam 2019

MI)C LI)C

TRANG

CONG TV CO PHAN XI MANG VICEM BUT SO'NXa Thanh Sdn, Huyen Kim Bimg, Tinh Ha Nam

NOIDUNG

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BAo cAo KIEM ToAN DOC LAp 2 - 3

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~o~)NG TVTNHHLOITTEETNAM

~~

CONG TV CO PHAN XI MANG VICEM BUT SO'NX13Thanh son, Huven Kim Bang, Tinh Ha Nam

B~n To~g ~ian; do,CCe,ng tv, Co ph21nXi ma~g Vi~~m ,But ~dn <,gQit~t la "ce~g ty") ~~ trlnh bao cao naycung voi bao cao tal chlnh cua Cong ty cho nam tal chinh ket thuc ngay 31 thang 12 am 2019.

Cac thanh vien cua HQidong Quan tri va Ban Tong Giam doc Cong ty d13dieu hanh ong ty trong narn vaden nqav I~p bao cao nay gom:

BAo cAo CLIA BAN TONG GIAM £>OC

HOI £>ONG QUAN TRJ vA BAN TONG GIAM £>OC

HOI OONG QUAN TRIOng Pharn Dire CLfangOng Do Tien TrinhOng Dinh Van HaiOng Pham Tuan LongOng Nguyfn The Hung

Chu tichThanh vienThanh vienThanh vienThanh vien

BAN TONG GIAM OOCOng Do Tien TrinhOng Tr21nTien DungOng Nguyfn The HungOng Le Van Ha

Tong Giarn docPho Tong Giarn docPho Tong Giam docPho Tong Giarn doc (bo nhiern ngay 25 thanq 7 na 2019)

Ban Tong Giarn doc Cong ty co trach nhiern I~p bao cao tai chinh phan anh mot each trung thuc va hop Ivtlnh hlnh tai chinh cua Cong ty ti;!i ngay 31 thang 12 nam 2019, cung nhLf ket qua hOi;! dQng kinh doanh vatlnh hlnh ILfUchuyen tien t~ cho nam tai chinh ket thuc cung ngay, phu hQ'pvoi chuan ml/c ke toan, ch"' dQke toan doanh nghi~p Vi~t Nam va cac quy dinh phap Iv co lien quan den vi~c I~p va trlnh bay bao ca~ 'ichinh. Trong vi~c I~p bao cao tai chinh nay, Ban Tong Giam doc dLfQ'cyeu cau phai: )1-~• LI/a chQn cac chinh 5ach ke toan thich hQ'pva ap dl,mg cac chinh sach do mQt cac nhat quan; *• DLfa ra cac xet doan va Lfoctfnh mQt cach hQ'pIv va th~n trQng;• Neu ro cac nguyen t,'ic ke toan thich hQ'pco dLfQ'ctuan thu hay kheng, co nhung a dl,mg sai I~ch tr';?

yeu can dLfQ'Ccong bo va giai thich trong bao cao tai chinh hay khong;L~p bao cao tai chinh tren cd 50 hOi;!tdQng lien tl,lCtnJ trLfong hQ'pkhong the cho rang Ceng ty se tieptl,lChOi;!t<1Qngkinh doanh; va

• Thiet ke va thl/c hi~n h~ thong kiem soat nQi bQmQt cach huu hi~u cho ml,lCdic I~p va trlnh bay baocao tai chinh hQ'pIv nham hi;!n che rui ro va gian I~n.

TRA.CH NHI~M ClIA BAN TONG GIAM OOC

Ban Tong Giam doc Cong ty chiu trach nhi~m dam bzlOrang so ke toan dLfQ'Cghi chep mQt cach phu hQ'paephzln anh mQt cach hQ'pIv tlnh hlnh tai chinh cua Cong ty 0 bat ky thai diem nao va d' m bao rang bao caotai chinh tuan thu chuan ml/c ke toan, che dQ ke toan doanh nghi~p Vi~t Nam va cad quy dinh phap Iv colien quan den vi~c I~p va trlnh bay bao cao tai chinh. Ban Tong Giam doc cling chiu drach nhi~m dam baoan toan cho tai san cua Cong ty va thl/c hi~n cac bi~n phap thich hQ'pde ngan ch~n vi' phat hi~n cac hanhvi gian I~n va sai phi;!m khac.

Ban Tong Giam doc xac nh~n rang Cong ty d13tuan thu cac yeu cau neu tren tron vi~c I~p bao cao taichinh.

Ngay 20 thimg 3 nam 2020

1

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BAa cAo KIEM ToAN aQc L~P

Kinh qui: cac CodangHQidong Quan tr] va Ban Tong Giam doeCong tv Co phin Xi mang Vieem But Sdn

Chung toi da kiem toan bao cao tai chinh kern theo cua Cong ty Co phan Xi mang Vice But Sdn (99i tat la"Cong ty"), du'<;1cI~p ngay 20 thanq 3 nam 2020, W trang 04 den trang 30, bao gom ilng ca,nd5i ke toantal ngay 31 thanq 12 narn 2019, Bao cao ket qua heat dQng kinh doanh, Bao cao I chuven tren t~ chonarn tai chinh ke't thuc cunq ngay va Ban thuyet minh bao cao tai chinh.

Trach nhi~m cciaBan Tong Giam doc

Ban Tong Giarn d5c Cong ty chlu trach nhlern ve vi~c I~p va trinh bay trung thuc va h<;11'1 bao cao tai chfnhcua Cong ty theo chuan ml/c ke toan, che dQ ke toan doanh nghi~p Vi~t Nam va cac quy djnh phap 1'1 colien quan den vi~c I~p va trinh bay bao cao tai chinh va chju trach nhi~m ve kiem soat nQi bQma Ban TongGiam d5c xac djnh la can thiet de dam bao cho vi~c I~p va trinh bay bao cao tai chfnh klhOngco sai sot tr9ngyeu do gian I~n ho~c nham Ian.

Trach nhi~m cciaKiem toan vien

Trach nhi~m cua chung toi la du'a ra 'I kien ve bao cao tai chfnh dl/a tren ket qua cua cu~c kiem toano Chungtoi da tien hanh kiem toan theo cac chuan ml/c kiem toan Vi~t Nam. Cac chuan ml/c njY yeu cau chung toituan thu chuan ml/c va cac quy djnh ve d<;'loduc nghe nghi~p, I~p ke hO<;'lchva thl/c hiqn cUQckiem toan ded<;'ltdu'<;1csl/ dam bao h<;1p1'1 ve vi~c li~u bao cao tai chfnh cua Cong ty co con sai sot t19ng yeu hay khong.

Cong vi~c kiem toan bao gam thl/c hi~n cac thu tl,JCnham thu th~p cac bang chung kie~ toan ve cck 55 li~uva thuyet minh tren bao cao tai chfnh. Cac thu tl,JCkiem toan du'<;1cIl/a ch9n dl/a tre~ xet doan cua Kiemtoan vien, bao gom danh gia rui ro co sai sot tr9ng yeu trong bao cao tai chfnh do 9iafil I~n ho~c nham Ian.Khi thl/c hi~n danh gia cac rui ro nay, Kiem toan vien da xem xet kiem soat nQi bQ c~a Cong ty lien quanden vi~c I~p va trinh bay bao cao tai chfnh trung thl/C, h<;1p1'1 nham thiet ke cac thu tl,l kiem toan phu h<;1pvoi tinh hinh thl/c te, tuy nhien khong nham ml,lc dfch du'a ra 'I kien ve hi~u qua cua iem soat nQi b9 cuaCong tv. Cong vi~c kiem toan cGng bao gam danh gia tfnh thfch h<;1pcua cac chfnh 5' ch ke toan du'<;1capdl,lng va tfnh h<;1p1'1 cua cac u'oc tfnh ke toan cua Ban Tong Giam d5c cGng nhu' danh gia vi~c trinh bay tongthe bao cao tai chfnh.

)1--·5TL~

£

Y kien cciaKiem toan vien

Chung toi tin tu'ong rang cac bang chU'ng kiem toan ma chung toi da thu th~p du'<;1Cla day du va thfch h<;1plam cd so cho 'I kien kiem toan cua chung toi.

Theo 'I kien cua chung tOi, bao cao tai chfnh da phan anh trung thl/c va h<;1p1'1, tren cac khfa c<;lnhtrQngyeu, tinh hinh tai chfnh cua Cong ty t<;'lingay 31 thang 12 nam 2019, cGng nhu' ket qua hO<;'ltdQng kinhdoanh va tinh hlnh 1u'U chuyen tien t~ cho nam tai chfnh ket thuc cung ngay, phu hap vOi chuan ml/c ketoan, che dQ ke toan doanh nghi~p Vi~t Nam va cac quy djnh phap 1'1 co lien quan den vi~c I?p va trinh baybao cao tai chfnh.

Chung toi Iu'u 'I ngu'oi d9Cden Thuyet minh 55 32 phan Thuyet minh bao cao tai chfn - Dieu chinh hoi to',Ban Tong Giam d5c Cong ty da quyet djnh dieu chinh hoi t5 sO'li~u so sanh tren bao c' 0 tai chfnh cho namtai chfnh ket thuc ngay 31 thang 12 nam 2019 theo thong bao ket qua kiem toan cua Kiem toan Nha nu'oct<;'liCong tV.

Y kien kiem toan cua chung toi khong lien quan den van de nay.

Ten Deloitte dlfQ'Cdung de chi mQt ho.;icnhieu thanh vien cua Deloitte Touche Tohmatsu Limited. va m,mg Ilf6'i Gic hang th[nh vien - moi thanhvien 103mQt to chuc dQcI~p ve m¥ phap IY.Deloitte Touche Tohmatsu Limited (hay "Deloitte Toan diu") khong cung cap dic VI,I cho cac khach hang.Vui long xem t<liwebsite www.deloitte.com/about de biet them thong tin chi tiet.

2

Deloitte.

BAo cAo KIEMToAN aQc L~P (TU!'ptheo)

Vanere kh.kSao cao tai chlnh cho narn tai chlnh ket thuc ngay 31 thang 12 nam 2018 da du'c;1ckie toan boi met congty kiem toan dQc I~p khac, voi bao cao kiem toan de ngay 15 thanq 3 narn 2019 dua ra y kien chap nhantoan phan.

Tran Th] Thuy NgQcPh6 Tong Giam docGiay chung nhan dang ky hanh nghekh~mtoan 550031-2018-001-1

CONGTV TNHH DELOITTE VI~T NAM

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U! Anh SdnKU!m toan vienGiay chung nhan dan ky hanh nghekiem toan 55 1961-2 18-001-1

--'iG'jHf-011fN.

., -1--

3

MAu s6 B 01-0NCONG TV CO PHAN XI MANG VICEM BUT son Ban hanh thea Thong tu so 200/2014/TT-BTCXa Thanh Sdn, Huven Kim Bang, Tinh Hi! Nam ngay 22 thanq 12 nam ~014 cue BQ Tai ehinh

BANG CAN DOl KE ToAN

T<;IingiJy 31 thimg 12 nam 2019

Don vi: VND

TAl SAN Miiso Thuyet So cuoi namminh

A. TAI SANNGANH~N 100 709.803.550.054 667.688.178.844

I. Tlen 110 4 244.223.715.979 104.845.473.2641. Tien 111 244.223.715.979 104.845.473.264

II. Cac khoan phai thu ngan han 130 58.488.393.784 150.503.596.5621. Phai thu ngan han cua khach hang 131 5 16.894.404.135 117.020.179.9412. Tra tnroc cho ngu'oi ban ngan han 132 6 27.507.798.024 25.812.500.5733. Phai thu ngan han khac 136 7 14.086.191.625 7.670.916.048

III. Himg ton kho 140 8 381.371.738.458 395.609.662.3421. Hang ton kho 141 381.371. 738.458 395.609.662.342

IV. Tai san ngan han khac 150 25.719.701.833 16.729.446.6761. Chi phi tra truce ngan han 151 9 15.831.153.709 7.162.993.4482. Thue gia tri gia tang Ou'9Ckhau tnr 152 9.888.548.124 9.566.453.228

B. TAl SANoAI H~N 200 2.798.707.725.327 2.864.629.852.495 -:::C.....

I. Cac khoan phai thu dai han 210 11.070.531.714 10.214.047.135 f'1. Phai thu dai han khac 216 7 11.070.531. 714 10.214.047.135

1II. rai san co dinh 220 2.477 .415.353.252 2.676.421.297.216 \1. Tal san eo dinh hCtuhinh 221 10 2.4 77.142. 791.335 2.675.978.675.299

- Nguyen gia 222 6.532.483.364.267 6.490.821.946.135 '7- Gia tri haoman /Uy ke' 223 (4.055.340.572.932) (3.814.843.270.836) :::

2. Tai san co dinh vo hinh 227 272.561.917 442.621. 917- Nguyen gia 228 2.086.300.000 2.086.300.000- Gia tri haoman IDy ke 229 (1.813.738.083) (1.643.678.083)

III. rai san do dang dai han 240 208.498.062.490 113.258.275.8811. Chi phi xay dl/ng co ban do dang 242 11 208.498.062.490 113.258.275.881

IV. Tai san dai han khac 260 101.723.777.871 64.736.232.2631. Chi phi tra truce dai h?n 261 9 101. 723. 777.871 64.736.232.263

TONGCQNGTAl SAN270 3.508.511.275.381 13.532.318.031.339(270=100+200)

Ck thuye't minI? kern theo la m9t b(J ph,fm hr;fp thanh eua bao cao tai chfnh nay

4

CONG TV CO PHAN XI MANG VICEM BUT SO'NXa Thanh Sdn, Huyen Kim Bang, Tinh Ha Nam I

MAu SO B 01-0NBan hanh thee Thong tu 56 200/2014/TT-BTCngay 22 thanq 12 narn ~014 cua BQTai ehinh

BANG CAN £)01 KE ToAN (Tiep theo)

Tei ngay 31 thJng 12 nam 2019

Ddn vi: VND

NGUON VON Ma so Thuyet So cuoi nam So dau namminh

C. NO' PHAI TRA 300 2.098.231.078.026 2.180.206.894.692

I. Ng ngan han 310 2.063.073.046.312 1.954.823.864.5891. Phai tra ngLfoi ban ngan han 311 13 673.117.386.051 552.773.904.7042. NgLfoi mua tra tien truce ngan han 312 14 40.498.629.195 24.673.271.6663. Thue va cac khoan phai n9P Nha mroc 313 12 9.148.023.974 24.753.897.3954. Phal tra ngLfoi lao o9n9 314 2.312.813.520 2.381.147.0675. Chi phi phai tre ngan han 315 15 26.702.252.099 25.072.000.8586. Phai tra ngan han khac 319 4.221.611.638 3.839.109.9987. Vay ngan han 320 16 1.306.795.685.035 1.320.821.866.1018. Qui( khen thLfong, phuc lQ'i 322 276.644.800 508.666.800

II. Ng dai han 330 35.158.031.714 225.383.030.1031. Vay dai han 338 17 27.687.500.000 218.768.982.9682. Du' phonq phai tra dai han 342 7.470.531.714 6.614.047.135

D. VON CHU SO HO'U 400 1.410.280.197.355 1.352.111.136.647~

I. Von chu sa hU'u 410 18 1.410.280.197.355 1.352.111.136.647 01. Von g6peuaehuso hau 411 1.199.617.690.000 1.199.617.690.000 ~(- cs phieu phD' thOng c6 quyen bieu quyet 411a 1.199.617.690.000 1.199.617.690.0002. Qui( 02tU tu phat trien 418 108.074.249.163 108.074.249.163 E3. LQ'inhuan sau thue chua phan phOi 421 102.588.258.192 44.419.197.484 :V'I- Lr;finhu(m sau thue chUa ph{m ph{)i lOy

421a 44.419.197.484 24.517.665.313 /ke' (fen cuo'i nam trU(fc .>.:v- Lr;finhu?n sau thue chUa phan pMi nam ~

421b 58.169.060.708 19.901.532.171nay

TONG CQNG NGUON VON440 3.532.318.031.339(440=300+400)

Co Thi Thu HienNgu'oi-I~p bieu

Le Thj KhanhKe toan tru'ang

Ngay 20 tha 9 3 nam 2020

5

Caethuyet minh kem theo fa m¢t b¢ phfm hgp thanh eua baa cao tai chinh nay

CONG TV CO PHAN XI MANG VICEM BUT sonXa Thanh Sdn, Huyen Kim Bang, Tinh Ha Nam

lMAU s6 B 02-DNBan hanh theo Thong tu' o200/2014/TI-BTCngay 22 thanq 12 narn 2~)14 cua B9 Tai ehinh

BAo cAo KETQuA HO~T OONG KINH DOANH

Cha nam tai chinh ke't thuc ngay 31 thi3ng 12 nam 2019

CHI TIeU Ma so Thuyetminh

1. Doanh thu ban hang va cung capdich VI} 01

2. Doanh thu thuan ve ban hang vacung cap djch VI} (10=01) 10

3. Gia von hang ban 114. Lqi nhu~n g{lp ve ban hang va

cung ca'pdjch VI} (20=10-11) 20

5. Doanh thu hoat dQng Uli ehfnh 216. Chi phi tai ehfnh 22

- Trangcia: Chi phi fai vay 237. Chi phi ban hang 258. Chi phf quan Iy doanh nqhiep 269. Lqi nhu~n thuan tit hoat "{lng kinh

doanh (30=20+(21-22)-(25+26}) 30

10. Thu nhap khac 3111. Chi phfkhae 3212. Lqi nhu~n khac (40=31-32) 4013. Tong Iqi nhu~n ke toan tnJ'oc thue'

(50=30+40) 50

14. Chi phi thue thu nh~p doanh nghi~phien hanh 51

15. Lqinhu~n5authuethunh~pdoanhnghi~p (60=50-51) 60

16. Lai co ban tn!n co phie'u 70

C'O Thi Thu HienNgu'oi'l~p bieu

Le Thi KhanhKe toan tru'ong

21

Den vi: VND

Nam nay Nam tnJ'oc(Trinh bay I~i)

3.253.304.788.275 3.084.500.507.987

3.253.304.788.275 3.084.500.507.987

2.845.612.549.549 2.653.284.972.424

407.692.238.726 431.215.535.563

3.508.123.459 7.836.429.89299.355.892.022 124.343.344.28596.174.817.503 114.978.173.456124.443.925.458 163.723.974.010113.390.997.528 112.939.074.028

74.009.547.177 38.045.573.132

3.123.620.409 4.667.918.566329.034.845 980.940.491

2.794.585.564 3.686.978.075

~76.804.132.741 41.732.551.207

):18.466.472.033 21.600.092.719

58.337.660.708 20.132.458.488 .f)

22

2425

2727

26

28

29

00 Tien T~inhTong Gicll1 doc

Ngay 20 thimg 3 nam 2020

6

C3C thuyet tninh kern thea Jam¢t b¢ ph?n h<;fptMnh cua baa caa tai chfnh nay

CONG TY CO PHAN XI MANG VICEM BUT SO'NXa Thanh Son, Huyen Kim Bangl Tinh Ha Nam

MAu s6 B 03-0NBan hanh thea Thong tu'so 200/2014/TI-BTCngay 22 thanq 12 narn 2~)14cua B9Tal ehinh

BAOCAOuru CHUYENnEN T~

Cho nem tet chfnh k§'t thuc ngay 31 thang 12 nam 2019

Donvi: VND

CHI TIEU Ma sO' Nam nay Nam truck(Trinh bay I'ili)

I, LU'UCHUYEN TIEN Ttl HO~T DQNG KINH DOANH1. L{1;nnusn truac thue' 01 76.804.132.741 41.732.551.2072. f)ieu chinh cho cacknoen:

Khau hao tai san co dinh 02 241.119.435.162 277.698.949.203Cackhoan du' ph6ng 03 856.484.579 856.484.579LSichenh I~chty gia hoi doai do danh gia 19icac

04 (576.780.427) (5.848.218.548)khoan rnuctien te c6 goc nqoat teUiiW hoat d(>ngdau tu 05 (216.003.598) (632.895.114)Chi phi lai Yay 06 96.174.817.503 114.978.173.456

3. L{1;nhu~ntil hoet d9n9 klnh doanh tru'dc thay08 414.162.085.960 428.785.044.783do; von tuu d9n9

Giam/(tang) cac khoan phai thu 09 90.836.623.303 (95.324.697.047)Giarnhang ton kho 10 14.237.923.884 43.757.635.332Tang cac khoan phal tra (Khong ke laiyay phal tra, 11 100.388.184.788 111.315.934.475thue thu nhap doanh nghi~p phai nop)(Tang)/giam chi phi tra truce 12 (45.655.705.869) 19.994.479.267Tien laiyay da tra 14 (106.487.616.778) (117.724.295.573)Thue thu nhap doanh nghi~p da nop 15 (31.215.488.606) (2.420.083.706)Tien thu khaetLt h09t d(>ngkinh doanh 16Tien chi khaccho h09t d(>ngkinh doanh 17 (400.622.000) (1.705.310.057)LLluchuyen tif!n thuan til hOi!td9ng kinh 20 435.865.384.682 386.678.707.474

~

doanh

II. LU'UCHUYEN TIEN Ttl HO~T f>QNGDAU TU'

(81.432.968.5+l1. Tien ehi mua sam, xay dl/ng TSCDva cac tai san dai

21 (92.444.003.061)h9n khae2. Tien thu thanh Iy, nhl1Q'ngban TSCDva cactai sim ;

dai h9n khac 22 27.360.000 220.880.000

3. Tien thu hoi cho yay, ban 19icaccong cu nQ' 24 4.525.223.944euaddn vi khac4. Tien thu laicho vay, co tUc va lQ'inhu~n dl1Q'cchia 27 188.643.598 253.250.076

LLluchuyen tien thuan til hOi!td9ng dau tLl 30 (92.227.999.463) (76.433.614.538)

III. LU'UCHUYEN TIEN TlI HO~T f>QNGTAl CHiNH1. Tien thu W di yay2. Tien tra nQ'goc vay

LLluchuyen tien thuan til hOi!td9ng ta; chinh

Luu chuyen tien thuifm trong nam(50=20+30+40)

Tien cu5i nam(70=50+60)

----CDThi Thu HienNgu'oi'l~pbieu

Le Thj KhanhKe toiln tru'ang

333440

2.676.947.589.128(2.881.206.731.632)(204.259.142.504)

2.050.434.126.651(2.476.726.508.174 )r426.292.381.523)

~116.047.288.587)50 139.378.242.715

60 220.892.761.851104.845.473.264

70 104.845.473.264

7

C3C thuyt§tminh ofnh kem la m¢t b¢ ph?n h(jp thanh cua bao cao tai chfnh nay

CONGTY CO PHAN XI MANG VICEM BUT SaNXa Thanh Son Hu en Kim Ban Tinh Ha Nam

MAU so B09-0N6200/2014/TT-BTC14 cua ee Tai chfnh

THUYETMINH BAo cAo TAl CHINHCec thuyet minh nay fa mot b(i ph~n nap thanh va can duac GQcGongthai vai beo ceo tai chfnh kern theo

1. THONGTIN KHAI QUAT

Hinh thlte so hli'u von

Ccnq ty Co phan Xi mang Vicem But Son ("Cong tv"), tlen than la Cong ty Xi rnanq But Sdn, motdoanh nghi~p nha ruroc hach toan o(>cI~p true thuoc Tong Cong ty Xi mang i~t Nam ("Vicem"),ou<;1cco phan h6a va heat 09ng duoi hinh thirc cong ty co phan theo t.uat D anh nghi~p cua Vi~tNam va theo Giay Chtrnq nhan Dang ky Doanh nghi~p 56 0603000105 do So Ke hoach va Dau tirtinh Ha Nam cap ngay 01 thanq 5 narn 2006. Cong ty cling oa nhan duoc crc Giay ChLtng nhanDang ky Doanh nqhiep oieu chinh sau 06, voi Ian oieu chinh gan nhat la Ian tmLt12 ou<;1ccap ngay23 thang 4 nam 2018. Co phieu cua Cong ty ou<;1cniem yet t~i So Giao dich ' hLtng khoan Ha N(>ivoi ma giao dich la BTS.

Tong 56 nhan vien cua Cong ty t~i ngay 31 thang 12 nam 2019 la 1.284 ng~' i (ngay 31 thang 12nam 2018: 1.325).

San xuat xi mang, voi va th~ch cao;Xuat khau xi mang va clinker; Tu van, oao t<;lOva chuyen giao cong ngl~ san xuat xi mang;V~n tai hang h6a bang ouong b9, ouong thuy nOi oia, ven bien va i~n dudng; B6c xephang h6a cang bien, cang song;Kinh doanh bat o(>ngsan, nha hang, khach s~n, du lich, the thao;Ho~t o(>ngcho thue tai chfnh, ho~t o(>ngcap tfn dl,mg khac;Tu van oau tu xay dl/ng cac dl/ an, giam sat thi cong xay dl/ng cong t inh;SLtachua may m6c, thiet bi, bao duong, sLta chua 0 to va xe c6 o(>ngcd khac; Xay dl/ngcong trinh: Dan dlmg, Cong nghi~p;Gia cong che bien khoang san, san xuat gia cong cac lo~i phl,l gia;Khai thac oa vOi, oa set oe san xuat kinh doanh.

Ho~t o(>ngchfnh cua Cong ty la la san xuat va kinh doanh xi mang, clinker va c· c v~t li~u xay dl/ngkhac.

Chu ky san xuat, kinh doanh thong thuong cua Cong ty ou<;1Cthl/c hi~n trong hoi gian khong qua12 thang.

Ngimh nghe kinh doanh va ho~t dQngehinh

Nganh nghe kinh doanh cua Cong ty bao gam:

•••

•••

••

Chu ky san xuat, kinh doanh thong thu'ong

Cautrue doanh nghi~p

Thong tin chi tiet ve cac odn vi phl,l thu(>c cua Cong ty t~i ngay 31 thang 12 na 2019 nhu sau:

-"£)~ia,::,c",,h,,-i,.....-,,__ -:- Hoat don kinh doanh chinhxii Thanh Son, Huy~n Kim Thl/C hi~n cac hO\lt dQng lien quan en linll vl/c tieu thl,l sanBang, Tinh Ha Nam pham, phcit trien thj tnlong, phat t ien thl10ng hi~u cua

Cong tyDieu hanh va quim Iy mQi hO\lt dQn lien quan den cong tackhai th,ic me da vOi, da set de' cun cap da vOi, da set choday chuyen san xuat xi mang cua ong tyThl/c hi~n to an bQcac hO\lt dong s n xuat va tieu thl,Jg\lchbloc~, be t_?ngvavcac san pha'm kh9c tit xi mang ho~c phl,JcVl,Jsan xuat XI mang I

4 Ban Quan Iy dl/ an Vicem Xii Thanh Sdn, Huy~n Kim Thl/c hi~n cac dl/ an dilu tlf, cac COjg trinh phl,JcVl,JhO\ltBut SOn 2 Bang, Tinh Hi! Nam dong san xuat kinh doanh cua Con ty

Thuyet minh ve kha nang so sanh thong tin tren baocao tai ehinh

56 Ii~u so sanh la 56 li~u cua bao cao tai chfnh oa ou<;1Ckiem toan cho nam taiihfnh ket thuc ngay31 thang 12 nam 2018 boi m(>t cong ty kiem toan d(>cI~p khac. M9t so 56 li~ tren Bang Can 06ike toan t~i ngay 31 thang 12 nam 2018, Bao cao ket qua ho~t 09ng kinh do nh va Bao cao Luuchuyen tien t~ cho nam tai chfnh ket thuc ngay 31 thang 12 nam 2018 oa ou c oieu chinh hoi t6nhu trinh bay t~i Thuyet minh 5632.

STT Ten ddn vi--1 Xi nghi~p tieu thl,Jxi

mang Vicem But SOn

2 Xi nghi~p khai thac meBut SOn

Xii Thanh Son, Huy~n KimBang, Tinh Hi! Nam

3 Xi nghi~p V~t li~u xaydI/ng Vicem But SOn

Xii Thanh SOn, Huyen KimBang, Tinh Ha Nam

8

Cd so I~p bao cao tai chinh

Bao cao tai chinh kern theo dLfQ'ctrinh bay bang Dong Vi~t Nam (VND), theo I')guyentac gia goc vaphu hop voi chuan rrurc ke toan, che d9 ke roan doanh nghi~p Vi~t Nam va cat quy dinh phap Iy colien quan den vrec I~p va trinh bay bao cao tai chinh. IBao ceo tal chinh kern theo kheng nharn phan anh tinh hinh tai chinh, ket qua IhO<;ltd9n9 kinh doanhva tinh hinh luu chuyen tien t~ theo cac nguyen Uk va theng I~ ke toan dLfQ'cchap nhan chung taicac nuoc khac nqoai Vi~t Nam.

MAu SO B 09-0NCONGTY COPHAN XI MANGVICEM BUT SO'NTHUYETMINH BAo cAo TAl cHiNH (Tiep theo)

2. CO'56' L~P BAo cAo TAl CHiNH VA NAM TAl CHiNH

NQ'phai thu

Nam tai chinh

Nam tai chinh cua Ceng ty bat dau W ngay 01 thanq 01 va ket thuc vao ngay 31 thanq 12.

3. TOM TAT cAc CHiNH sAcH KEToAN CHUYEU

Sau day 121cac chinh sach ke toan chu yeu dLfQ'cCeng ty ap dl,mg trong viec I, p bao cao tal chinh:

Tien

Tien bao gom tien m~t t<;liquy va cac khoan tien gUi kheng ky h<;ln.

NQ'phai thu 121so tien co the thu hoi cua khach hang ho~c cac doi tLfQ'ngkhac. NQ'phai thu dLfQ'ctrinh bay theo gia tri ghi so tnI di cac khoan dl/ phong phai thu kho dol. IDl/ phong phai thu kho doi dLfQ'ctrich I~p cho nhLi'ngkhoan nQ'phai thu da q a h<;lnthanh toan tusau thang tro len, ho~c cac khoan nQ'phai thu ma ngLfoinQ'kho co kha nang th nh toan do bi thanhIy, pha san hay cac kho khan tLfdng tl/.

Hang ton kho

Hang ton kho dLfQ'cxac dinh tren cd so gia thap hdn giLi'agia goc va gia tri th an co the thl/c hi~ndLfQ'C.Gia goc hang ton kho bao gam chi phi nguyen v~t li~u trl/c tiep, chi phi lao d9n9 trl/c tiep vachi phi san xuat chung, neu co, de co dLfQ'Ch1lngton kho a dia diem va tr<;lng hai hi~n t<;ll.Gia goccua hang ton kho dLfQ'cxac dinh theo phLfdngphap binh quan gia quyen. Gia ri thuan co the thl/chi~n dLfQ'cdLfQ'cxac dinh bang gia ban Lfoctinh tnI cac chi phi Lfoctinh de hoan thanh san phamcung chi phi tiep thi, ban hang va phan phoi phat sinh.

Ceng ty ap dl,lng phLfdng phap kiem ke dinh ky doi voi nguyen v~t Ii~u chin va thanh pham deh<;lchtoan hang ton kho voi gia tri dLfQ'cxac dinh nhLfsau:

Nguyen v~t li~uThanh pham va chi phi sanxuat kinh doanh do dang

Chi phi mua thl/c te theo phLfdngphap binh quan gia quyenGia von nguyen v~t li~u va lao d9n9 trl/c tiep c9ng chi phi sanxuat chung co lien quan dLfQ'Cphan bo dl/J tren muc d9 hO<;ltd9ng binh thLfong theo phLfdngphap binh qtan gia quyen.

Doi voi ceng Cl,l,dl,lngCl,lva phl,l tung, Ceng ty ap dl,lng phLfdngphap ke khai t1Lfong xuyen de h<;lchtoan hang ton kho voi gia tri dLfQ'cxac dinh dl/a tren chi phi mua thl/c te th 0 phLfdngphap binhquan gia quyen.

Dl/ phong giam gia hang ton kho cua Ceng ty dLfQ'ctrich lap theo cac quy din ke toan hi~n hanh.Theo do, Ceng ty dLfQ'cphep trich I~p dl/ phong giam gia hang ton kho 10ith' i, hong, kem phamchat va trang trLfCInghQ'pgia goc cua hang ton kho cao hdn gia trj thuan co t e thl/c hi~n dLfQ'ct<;lingay ket thuc nam tai chinh.

Tai san co dinh hli'u hinh va khau hao

Tai san co dinh hLi'uhinh dLfQ'ctrinh bay theo nguyen gia tnI gia tri hao mon I

Nguyen gia tai san co dinh hLi'uhinh baa gom gia mua va toan b9 Cik chi ph khac lien quan trl/ctiep den vi~c dLfatai san vao tr<;lngthai s~n sang su dl,lng.

9

CONG TV c6 PHANXI MANGVICEM sur SONTHUVETMINH BAo cAo Tiu CHINH (Tiep theo) MAu 56 B09-0N

Nguyen gia tai san co dinh huu hinh do tu' lam, tu xav dl/ng bao gam chi phi ay dtrnq, chi phi sanxuet thuc te phat sinh cQng chi phi lap d~t va chav thir.

Tai san co dinh hiru hinh diroc khau hao theo phuonq phap dl1ang thang d. a tren thai gian huudunq l10c tinh, cu the nhir sau:

Cac khoan lai, 10phat sinh khi thanh IV, ban tai san la chenh lech giua thu nhr~ptir thanh Iv va giatr] con I~i cua tai san va dl1cjcghi nhan VaGBao cao ket qua heat dQng kinh d anh.

Thue tai san

MQt khoan thue dl1cjcxem la thue tal chinh khi phan Ion cac quyen Icji va rui rtve quyen so hU'utaisan dl1cjcchuyen sang cho ngl1ai di thue. Tat ca cac khoan thue khac dl1cjcxe la thue ho~t dQng.

MQt khoan thue dl1cjcxem la thue ho~t dQng khi ben cho thue vtln dl1cjchuon phEInIon cac quyenIcji va phai chiu rUi ro ve quyen so hU'utai san. Chi phi thue ho~t dQng dl1cjc hi nh~n VaGBao caoket qua ho~t dQng kinh doanh theo phl10ng phap dl1ang thang trong suot thai ian thue. Cac khoantien nh~n dl1cjcho~c phai thu nham t~o dieu ki~n kv ket hcjp dang thue ho~ dQng cling dl1cjcghinh~n theo phl10ng phap duang thang trong suot thai gian thue.

Cac tai san dang trong qua trinh xay dl/ng phl,]c VI) ml,]Cdrch san xuat, cho th e, quan tri ho~c chobat ky ml,]Cdrch nao khac dl1cjcghi nh~n theo gia goc. Chi phi nay bao gam c' c chi phi din thiet dehinh thanh tai san phu hcjp voi chlnh sach ke toan cua Ceng ty. Vi~c tlnh kha hao cua cac tai sannay dl1cjcap dl,]ng giong nhl1 voi cac tai san khac, bat dau tU' khi tai san 0 va tr~ng thai s~n sangsu dl,]ng.

Nha cira va vat kien trueMay m6c va thiet biPhl10ng tien van taiThlet bi van phone

Chi phi xay dlfng cd ban dd dang

Caekhoan tra tntde

Sonam5 - 505 - 205 - 103 - 7

oC1:1

Chi phi tra trl10c bao gam cac chi phi thl/c te da phM sinh nhl1ng c6 lien qu n den ket qua ho~tdQng san xuat kinh doanh cua nhieu ky ke toano Chi phi tra trl10c bao gam ia tri quyen su dl,]ngdat t~i Cang But Son, chi phi ceng Cl,]dl)ng Cl,]chi phi sua chU'atai san co din phat sinh voi gia triIon va cac khoan chi phi tra trl10c khac.

Quyen su dl)ng dat t~i Cang But Son dl1cjch~ch toan VaGchi phi tra trl1ac dai h~n va phan bo danVaGBao cao ket qua ho~t dQng kinh doanh dl/a tren thai gian su dl)ng dat la 1nam.

Ceng Cl) dl,]ng Cl,],thiet bi va phI) tung thay the xuat dung trong nhieu ky c6 gia tri Ion (bao gamg~ch chiu lua, bi d~n, tam 16t...) dl1cjch~ch toan VaGchi phi tra trl10c ngan h~ va chi phi tra trl10cdai h~n va dl1cjcphan bo dEmVaGBao cao ket qua kinh doanh dl/a tren thai gian su dl,]ng l10c tlnh.

Cac I09i chi phi khac dl1cjch~ch toan VaGchi phi tra trl10c dai h~n de phan b' dan tU' 2 den 3 namVaGBao cao ket qua ho~t dQng kinh doanh:

Cac khoan dl/ phong phai tra dl1cjcghi nh~n khi Ceng ty c6 nghia VI) ncj hi~n ~i do ket qua tU' mQtsl/ ki~n da xay ra, va Ceng ty c6 kha nang phai thanh toan nghia VI,]nay. Cac hoan dl/ phong dl1cjcxac dinh tren co so l10c tlnh cua Ban Tong Giam doc ve cac khoan chi phi ca thiet de thanh toannghia VI) ncj nay t~i ngay ket thuc nam tai chlnh.

• Chi phi sua chU'atai san co dinh phat sinh voi gia tri Ion; va• Cac chi phi tra trl10c khik

Caekhoan dlf phong phai tra

10

Ghi nh~ndoanh thu

MAu s6 s 09-0NCONGTV c6 PHAN XI MANGVICEM SUTSO'NTHUVETMINH sAo cAo TAl cHINH (Tiep theo)

Doanh thu ban hanq duoc ghi nhan khi dong thai thoa man tat ca narn (5) di u kien sau:

(a) Ceng ty da chuven giao phan Ion rui ro va IQi ich gan lien vci quven so hfru san pham hoachang hoa cho ngu'ai mua;

(b) Ceng ty kheng con nam giG'quven quan Iy hang hoa nhu' ngu'ai so hG'u ang hoa hoac quvenkiem scat hang hoa:

(c) Doanh thu du'Qcxac dinh tucnq doi chac chan;(d) Ceng ty se thu duoc I<;Iiich kinh te tu giao dich ban hang; va(e) Xac dinh diroc chi phi lien quan den giao dich ban hang.

Lai tlen gui du'<;Icghi nhan tren co so don tich, du'Qcxac dinh tren so du' cac ai khoan tien gUi valai suat ap dung.

Ngo..-it~

Cac nghi~p vu phat sinh bang nqoai t~ du'<;Icchuyen dOi theo tv gia tai ngay phat sinh nghi~p vl,l.So du' cac khoan ml,lc tien t~ co goc ngo<;lit~ t<;lingay ket thuc nam tai chinh 'u'Qcchuyen doi theotv gia t<;lingay nay. Chenh I~chtv gia phat sinh du'Qchach toan vao Baocao k 't qua hO<;ltd9ng kinhdoanh.

Chiphidivay

Chi phi di vay du'<;Icghi nh~n vao chi phi san xuat, kinh doanh trong nam khi p at sinh, tru khi du'<;Icvon hoa theo quy dinh cua Chua'nml/c ke toan Vi~t Nam so 16 "Chi phi oi va n. Theo do, chi phi divay lien quan tn,tc tiep den vi~c mua, dau tu' xay dl/ng ho~c san xuat nhiIng tai san can m9t thaigian tu'dng doi dai de hoan thanh du'a vao su dl,lng hoac kinh doanh du'Qcc9 9 vao nguyen gia tai \2san cho den khi tai san do du'Qcdu'avao su dl,lng ho~c kinh doanh. Cac khoa thu nh~p phat sinhtU vi~c dau tu' t<;lmthai cac khoan vay du'<;Icghi giam nguyen gia tai san co lie quan. Doi voi khoan N(vay rieng phl,lcVl,lvi~c xay dl/ng tai san co dinh, bat d9ng san dau tu', lai va du'Qcvon hoa ke ca N~khi thai gian xay dl/ng du'oi 12 thang. 0:

Thue fl

Thue thu nh~p doanh nghi~p the hi~n tong gia tri cua so thue phai tra hi~n tla' va so thue hoan l<;li.

So thue phai tra hi~n t<;lidu'Qctinh dl/a tren thu nh~p chiu thue trong nam. Th nh~p chiu thue khacvoi I<;Iinhu~n tru'oc thue du'Qctrinh bay tren Baocao ket qua hO<;ltd9ng kinh d anh vi thu nh~p chiuthue kheng bao gom cac khoan thu nh~p hay chi phi tinh thue ho~c du'Qckhf.u tru trong cac namkhac va ngoai ra kheng bao gam cac chi tieu kheng chiu thue ho~c kheng du'ac khau tru.

Thue thu nh~p hoan l<;lidu'Qctinh tren cac khoan chenh I~ch giG'agia tri ghi 10 va cd so tinh thuethu nh~p cua cac khoan ml,lc tai san ho~c ceng nQtren bao cao tai chinh v~ du'<;Icghi nh~n theophu'dngphap Bang can doi ke toanoThue thu nh~p hoan l<;liphai tra phai du'Qcghi nh~n cho tat cacac khoan chenh I~ch t<;lmthai con tai san thue thu nh~p hoan l<;lichi du'Qcg1,' nh~n khi chac chanco du I<;Iinhu~n tinh thue trong tu'dng lai ae khau tru cac khoan chenh I~ch t<;l thai.

II, .

Thue thu nh~p hoan l<;lidu'c;1cxac dinh theo thue suat dl/ tinh se ap dl,lng cho am tai san du'c;1cthuhoi hay nQphai tra du'Qcthanh toanoThue thu nh~p hoan l<;lidu'Qcghi nh~n vao Bao cao ket quahO<;ltd9ng kinh doanh va chi ghi vao von chu so hG'ukhi khoan thue do co lie quan den cac khoanml,lc du'Qcghi thang vao von chu so hG'u.

Tai san thue thu nh~p hoan l<;liva nQthue thu nh~p hoan l<;liphai tra du'c;1c~u tru khi Ceng ty coquyen hQpphap de bu tru giG'atai san thue thu nh~p hi~n hanh voi thue thu Inh~p hi~n hanh phain9P va khi cac tai san thue thu nh~p hoan l<;Iiva nc;1thue thu nh~p hoan l<;liphai tra lien quan Withue thu nh~p doanh nghi~p du'Qcquan Iy boi cung m9t cd quan thue va Cen~ ty co dl/ dinh thanhtoan thue thu nh~p hi~n hi:mhtren cd so thuan.

11

Vi~c xac dinh thue thu nh~p cua Ceng ty din cu vao cac quy dinh hi~n him ve thue. Tuy nhien,nhG'ngquy dinh nay thay doi theo tUng thai ky va vi~c xac dinh sau cung ve hue thu nh~p doanhnghiep tuy thu9c vao ket qua kiem tra cua cd quan thue co tham quyen.

Cac IO<;lithue khac du'c;1cap dl,lng theo cac lu~t thue hi~n hanh t<;liVi~t Nam.

CONG TV CO PHAN XI MANG VICEM BUT SONTHUYET MINH BAo cAo TAl CHINH (Tiep theo) MAu SO B 09-0N

4. TI'EN

So cuoi narn So dau namVNO VNO

Tien m~t 11.435.779.670 1.869.167.354Tien gui ngan hanq kh6ng ky han 232.703.401.309 102.976.305.910Tien dang chuven 84.535.000

244.223.715.979 104.845.473.264

5. PHAI THU NGANH~N CUAKHAcH HANG

So cuoi nam So dau namVNO VNO

a. Phai thu ngan han cua khach himgCong ty c6 phan Dau tu' Song Da - Viet 9.088.793.519 17.659.497.120DueConq ty c6 phan Thl1dng rnai Quae 2.360.749.990 1.943. 707 .284DoanhCong ty TNHH HUNGKINGVi~t Nam 30.493.465 7.035.315.960Sanko Progress Mabis Corporation 26.217.353.239Cac khoan phai thu khach hang khac 5.018.234.161 12.784.969.938

16.498.271.135 65.640.843.541

b. Phai thu khach himg cac ben lien 396.133.000 51.379.336.400 ~ ../'quan ./',TV .-;- (Chi tiet tei thuyet minh 58' 31) ·H

16.894.404.135 1117.020.179.941 'TTE

I

6. TRATRl16'CCHONGl1C)'IBAN

So cuoi narn So dau namVNO VNO

Cong ty CPXuat nh~p khau Thiet b] va 19.505.200.000Cong ngh~Cong ty c6 phan Tl1 van Thl1dng rnai va 10.914.750.000Cong ngh~ AMICCong ty TNHHThi Sdn 7.238.935.076Cong ty c6 phan Kien true Xay du'nq 5.561.223.870Cong nghiep Ha NQiCac khoan tra tnrcc khac 8.002.598.024 2.097.591.627

27.507.798.024 25.812.500.573

12

CONG TY CO PHAN XI MANG VICEM BUT SO'NTHUYET MINH BAo cAo TAl CHINH (Tiep theo)

7. PHAI THU KHAc

So cuoi narn

VNDa. Ngan hi[lnTam ung cho nhan vienPhai thu tien oi~n, mrocBao hiem xc3hQiPhai thu ngan han khac

9.604.642.566690.577.793627.331.939

3.163.639.327

MAU 56 B 09-DN

2.975.757.145700.508.273120.697.563

3.873.953.067

.531.714 6.614.047.135

.000.000 3.600.000.000

.531.714 10.214.047.135

.298.000 331.298.000

khac cua Conq tv bao gam khoan ky6 320jVPUB-CT npay 18 thanq 3 nam, quy o6i voi du' ar xay dtjng rno rong9 rrurc oau tlf dtj ~n (tlfdng ou'dng voirien nang than H~ Nam (nay la Nganam).

SO'dau nam(Trinh bay I~i)

VNDGiagee Dl/ phong

240.781.108.54p -691.795.18~ -

122.402.265.25p -

31.287.290.94~ -447.202.41p -

395.609.662.34 il. -

cuoi nam So dau namVND VND

6.997.104 5.044.946.8994.768.040 1.092.270.4059.388.565 1.025.776.144

14.086 191 625=====

b. Daihi[lnKy quy dai han chi phi cai tao mei tnrcnqKy quy dai han dir an xay du'nq Canq ButSdn (*)

7.4703.600

11.070

Trong do:Phili thu ngan han khac cac ben lienquan- (Chi tie't tei thuye't minh 56' 31)

331

(*) Tai ngay 31 thanq 12 narn 2019, 56 du' Phai thu dai hanquy dai han dir an xav dtjng Cang But Sdn theo Ceng van 52016 cua Uy ban Nhan dan tinh Ha Nam ve viec nop tien kyva nang cap canq But Sdn. Theo 00, Cong ty oil nop 3% ton3.600.000.000 VND) t~i Ngan hang Nang nghi~p va Phat thang Nang nghi~p va Phat trien nang than - Chi nhanh Ha N

8. HANGTON KHO

SO'cuO'inam

VNDGiagoe Dl/ phong

Nguyenli~u,v~t li~u 254.785.546.907Congel,l,dl,lngel,l 253.032.040Chiphisan xuat, kinh 88.178.043.555doanhdo dangThanhpham 38.155.115.956Hang9ui ban

381.371.738.458

9. CHI PHI TRA TRl16'C

So

a. Ngan hi[lnChi phi cang CI.,J, dl.,JngCI.,J xuat dungChi phi bao hiemChi phi tra tru'oc khac

14.386776

15.831.153.709

7670916048

7.162.993.448

b. Dai hi[lnChi phi eeng CI.,J, dl.,Jngel.,Jxuat dungGia tri quyen su dl.,JngoatChi phi sua chua tai sanChi phi tra tru'oc dai h~n khac

81.157.835.49110.396.656.3772.541.815.4037.627.470.600

33.082.710.58910.781. 717.7299.603.392.575

11.268.411.370101.723.777.871

13

64.736.232.263

CONG TY CO PHAN XI MANG VICEM SUT SONTHUYE'T MINH sAo cAo TAl CHINH (Th~'pthea)

10. TANG, GIAM TAl SAN c6 f)JNH HO'UHINH

Nha xuongva vat kien true

VNDNGUYENGIASo du' dau namTang trong namThanh Iy, nhu'onqbanSo du' euoi nam

1.595.589.787.398356.779.523

(452.073.066)1.595.494.493.855

GIA TRJ HAOMONLOy KESo du' dau namKhauhao trong narnThanh Iy, nhtronq banSo du' euoi narn

632.638.050.08444.715.208.878(452.073.066)

676.901.185.896

GIA TRJ CON L~IT<;Iingay dau namT<;Iingay euoi nam

962.951.737 ..314918.593.307.959

MAu 56 S 09-DN

May moeva thie't bi

Phu'dng ti~n Thiet b] Tongvan tai van ~hon9

VND VND VND

92.023.952.323 19.994.504.619 6.490.821.946.135788.757.000 42.113.491.198

{452.073.066)92.023.952.323 20.783.261.619 6.532.483.364.267

89.038.540.314 11.822.724.732 3.814.843.270.836948.554.561 2.382.088.913 240.949.375.162

{452.073.066l89.987.094.875 14.204.813.645 4.055.340.572.932

2.985.412.009 8.171.779.887 2.675.978.675.2992.036.857.448 6.578.447.974 2.477.142.791.335

VND

4.783.213.701.79540.967.954.675

4.824.181.656.470

3.081.343.955.706192.903.522.810

3.274.247.478.516

1.701.869.746.0891.549.934.177.954

Nhu'trinh bay tai Thuyet minh so 16 va so 17, Cong ty da the chap nha xu'ong va v?t kien true, may moe va thiet b] voi tong gia tr] theo cac hop dong thechap t9i ngay 31 thanq 12 narn 2019 la 1.381.094.860.086 VND (ngay 31 thane 12 narn 2018: 1.331.043.870.393 VND) ere dam bao cho cac khoan tienvay nqan hang.

Nguyen gia cua TSCD bao gom cac TSCDda khau hao het nhu'ng v~n con 5Udunq vOi gia tr] la 2.117.320.477.254 VND (ngay 31 thanq 12 narn 2018:242.489.907.921 VND).

14

CONG TV c6 PHAN XI MANG VICEM BUT SO'NTHUVET MINH BAo cAo TAl CHiNH (Tiep theo)

11. CHI PHi XAV Dl!NG CO'BANDO'DANGDAI H~N

So cuoi namVND

84.760.129.96870.864.661.27017.064.471.81835.808.799.434

Dl/ an rno' rcnq, nang cap cang But SdnMo set Ba SaoDl/ an quan trac khi thai tu' oQngCong trlnh khac

208.498.062.490

MAUs6 B 09-DN

So dau narnVND

40.033.431.42262.610.884.276

173.000.00010.440.960.183

1113.258.275.881

Trang narn, tong chi phi lai vay duoc v6n h6a vao chi phi xay dunq co ban a dang vOi s6 hen la2.424.899.243 VND(narn 2018: 1.551.858.146 VND).

12. THUEvA cAc KHOANPHAI NQPNHAN110C

So dau narn So phai nQp So cuoi nam(Trinh bay lai) Lthu trong nam

VND VND VNDThue gia tr] gia tang 463.951.041 63.217.061.104Thue thu nh~p doanh 16.923.901.188 18.466.472.033 31.215.488 .60~ 4.174.884.615nghi~pThue thu nh~p ca nhan 2.073.922.4 79 2.073.922.47Thue tai nguyen 4.123.466.168 39.411.334.410 40.562.333.84~ 2.972.466.729Phi bao ve moi tru'ong 1.720.319.044 15.502.372.067 16.147.053.04 1.075.638.069Thue nha dat, tien thue 1.522.259.954 24.054.325.149 24.651.550.54[ 925.034.561oat va cac IOi;lithuekhac

24.753.897.395 162.725.487.242 178.331.360.66~ 9.148.023.974

13. PHAI TRANGl1O'IBAN

So cuoi nam So dau namVND VND

Gia tri 56 co kha nang Gia tri 56 co kha nangtra n~ tra n~

a. Cac khoan phai tra ngu'ai ban ngan hanCong ty Co phan Bao Vi~t Phat 59.483.822.540 59.483.822.540Cong ty TNHH HUNGKING Vi~t Nam 49.369.274.055 49.369.274.055 92.947.560 92.047.560Cong ty Co phan Nhva bao bi Vinh 41.844.609.497 41.844.609.497 37.675.~52.277 37.675.752.277Phai tra d6i tu'~ng khac 267.991.892.271 267.991.892.271 261.746.Q92.342 261.746.092.342

418.689.598.363 418.689.598.363 299.513.8$2.179 299.513.892.179

b. Phili tril ngu'ai ban iii cacben lien quan 254.427.787.688 254.427.787.688 253.260.J2.525 253.260.012.525- (Chi tiet t9i thuyet minh 5031) I

673.117.386.051 673.117.386.051 552.773.9Q4.704 552.773.904.704

15

ONTN:LC~T...__.' Df.._-

CONG TY CO PHAN XI MANG VICEM BUT SO'NTHUYET MINH BAO CAo TAl CHiNH (Tiep theo)

14. NGU'C)'IMUATRATIEN TRU'OC

a. Ngu'ai mua tra tien tru'oe ngan hanCong ty TNHH Dau tv' Vawaz Vi~t NamCong ty TNHH xuat khau Nam Phu'oriqConq ty Co phan Thu'o nq mal Thanh NamCac khach hang khac

b. Tra tru'oe tit cac ben lien quan- (Chi tie't tei thuye't minh 56' 31)

15. CHI PHi PHAI TRA

Chi phi phal tra mua nguyen v~t li~u

Chi phi lai yay phai traChi phi sire chua Ion tai san co dinhChi phi phal tra khac

Trong do:Chi phi phai tra voi ben lien quan- (Chi tie't tei thuye't m inh 56' 31)

SO' eu6i nam

MAu so B 09-DN

SO' dau namVND VND

6.507.391.6916.495.622.2002.798.195.45622.126.242.569

2.685.304.4002.403.398.06116.895.823.899

37.927.451.916 21.984.526.360

2.571.177.279 2.688.745.306

40.498.629.195 24.673.271.666

SO' eu6i nam ss dau namVND

13.648.567.2177.878.479.8681.287.766.7353.887.438.279

VND105.294.000

15.759.688.7113.429.140.1565.777.877.991

26.702.252.099 25.072.000.858

9.224.410.959

HrN

4.207.397.260

16

CONG TV c6 PHAN XI MANG VICEIM BUT SO'NTHUVET MINH BAo cAo TAl cHINH (Tiep theo) MAu s6 B 09-DN

16. VAVvA NO'THUETAl CHINH NGANH~N

So (lau nam Trong nam So cuoi nam

VND VND VNDGia tri 56 co kha nang Tang Giam Gia trl 56 co kha nang

tra n(,1 tra n(,1

Vay ng~lnhan 793.755.691.816 793.755.691.816 2.666.947.589.128 2.349.847.770.591 1.110.855.510.353 1.110.855.510.353Vay ng~n h{Jn ngan himg 693.755.691.816 693.755.691.816 2.326.947.589.128 2.249.847.770.591 770.855.510.353 770.855.510.353Ngan himg TMCPDau tlf va Phat 363.328.379.539 363.328.379.539 1.528.566.118.875 1.439.530.227.614 452.364.270.800 452.364.270.800trit~n Viet Nam - chi nhanh Ha Nam(i)Ngan hang TMCPCong Thuonq 254.810.858.817 254.810.858.817 692.495.410.507 644.995.632.881 302.310.636.443 302.310.636.443Viet Nam - chi nhanh Ha Nam (ii)

Ngan hang TMCP Ngor;tithlfdng 36.631.421.302 36.631.421.302 49.957.813.171 86.589.234.473Viet Nam - chi nhanh Ha NamNgan hang TMCPQuan dOi - chi 38.985.032.158 38.985.032.158 55.928.246.575 78.732.675.623 16.180.603.110 16.180.603.110nhanh Hi! Nam (iii)Vay ng~n hen ben lien quan 100.000.000.000 100.000.000.000 340.000.000.000 100.000.000.000 340.000.000.000 340.000.000.000Tong Cong ty Xi mang Viet Nam - 100.000.000.000 100.000.000.000 100.000.000.000hop dong 561600/2018/HDVV /VIC EM-BT5ngay 05/09/2018Tong Cong ty Xi mang Viet Nam - 80.000.000.000 80.000.000.000 80.000.000.000hop dong 56257/2019jHDVV/VICEM-BT5 ngay15/02/2019 (iv)Tong Cong ty Xi mang Viet Nam - 180.000.000.000 180.000.000.000 180.000.000.000h(,1pdong 561561/20 19/HDVV /VIC EM-BT5ngay 23/08/2019 (v)Tong Cong ty Xi mang Viet Nam - 80.000.000.000 80.000.000.000 80.000.000.000hop dong 562135/20 19/HDVV /VIC EM-BT5ngay 31/10/2019 (vi)Vay dai h~n (len han tra 527.066.174.285 527.066.174.285 200.232.961.438 531.358.961.041 195.940.174.682 195.940.174.682Vay dai han den han tra ngan 331.066.174.285 331.066.174.285 200.232.961.438 335.358.961.041 195.940.174.682 195.940.174.682hangVay dai han den han tra ben lien 196.000.000.000 196.000.000.000 196.000.000.000quan

1.320.821.866.101 1.320.821.866.101 2.867.180.550.566 2.881.206.731.632 1.306.795.685.035 1.306.795.685.035

17

CONG TY c6 PHAN XI MANG VICEM BUT saNTHUYET MINH BAo cAo TAl CHINH (Tiep theo)

Khoim yay W Ngan himg TMCP Quan dQi - chi nhanh Ha Nam vOi h n muc 80.000.000.000VND theo hqp dong tin dl,lng s6 17679.18.770.1000972.TD ngay 13 hang 8 nam 2019. Thaihi;m duy tri h9n muc den het ngay 23 thang 7 nam 2020. Khoim yay dLfqc su dl,lng de cap tindl,lng phl,lc Vl,l h09t dQng san xuat kinh doanh xi mang, clinker cua Co 9 ty trong nam 2018 vanam 2019. Lai suat dLfqc quy dinh theo Wng giay nh~n nq va co gia trj ke W ngay giai ngancho den khi co sl/ dieu chinh lai suat. Lai suat se dLfqc tra vao ngay 2 hang thc\ng. Khoan captin dl,lng dLfqc dam bao bang hang ton kho luan chuyen va khoan hai thu luan chuyen doCong ty tl/ quan IY.

S6 dLf yay ngan h9n ben lien quan t9i ngay 31 thang 12 nam 2019 the hi~n:

(iv)

(v)

(vi)

S6 du yay ngan han ngan hang tai ngay 31 thanq 12 narn 2019 the hien:

MAu s6 B 09-0N

(i) Khoan yay W Ngan hang TMCPDau tir va Phat trien Vi~t Narri - chi nhanh Ha Nam vOi hanmire 600.000.000.000 VND gam ca Dong Vi~t Nam va nqoai t~ quy dO~'theo hop dong tin dunqs6 01/2019/422339/HDTD ngay 13 thanq 12 narn 2019. Thai han uy tri han mire den hetngay 30 thanq 11 narn 2020. khoan yay dLfqc sir dunq ae bo sung v n luu dQng, baa lanh vama L/e. Lai suat dLfqc quy djnh theo Wng giay nhan no va co gia tr] e W ngay giai ngan choden khi co sir dieu chinh Iai suat. Lai yay se dLfqc tra vao ngay 25 harg thang. Khoan cap tindunq duoc dam bao bang mot s6 tai san thuoc day chuven 1.

Khoan yay nr Ngan hang TMCP Cong thLfo'ng Vi~t Nam - chi nhan Ha Nam vOi h9n muc400.000.000.000 VND theo hqp dong tin dl,lng s6 01/2018-HDTD/NHC 384-BTS ngay 18 thang12 nam 2018. Thai h9n duy tri h9n muc ke tLt ngay 18 thang 12 narp 2018 den het ngay 31thang 10 nam 2019. Khoan yay dLfqc su dl,lng de phl,lCvl,l h09t dQng san xuat kinh doanhclinker va xi mang cua Cong tV. Lai suat dl1qc quy dinh theo Wng giaVinh~n nq va co gia trj keW ngay giai ngan cho den khi co sl/ dieu chinh lai suat. Lai suat se dUl c tra vao ngay 26 hangthang. Khoan cap tin dl,lng dl1qc dam bao bang mQt s6 tai san la nha cua, v~t kien truc thuQcday chuyen 2.

( Ii)

(iii)

.~

~~.~

Khoan Yay W Tong Cong ty Xi mang Vi~t Nam theo h. P dong yay v6n s6257/2019/HDVV/VICEM-BTS ngay 15 thang 02 nam 2019 voi s6 tie~ yay la 80.000.000.000VND. Thai h9n yay la 11 thang ke W ngay giai ngan. Khoan yay dl1qc su dl,lng de tra nq aenh9n cac to chuc tin dl,lng. Lai suat cho yay la 5%/nam. Lai suat se dlfc tinh mQt quy mQt Ian(vao cac ngay 31 thang 3, 30 thang 6, 30 thang 9 va 31 thang 12) ,~a dl1o'ctra vao ngay 15cua thang dau quy tiep theo. Khoan yay nay khong co tai san dam b' o.

Khoan Yay tLt Tong Cong ty Xi mang Vi~t Nam theo h. P dong Yay v6n s61651/2019/HDVV/VICEM-BTS ngay 23 thang 8 nam 2019 voi s6 tien yay la 180.000.000.000VND. Thai h9n yay la 11 thang ke W ngay giai ngan. Khoan yay dl1qFsu dung ae tra no' denh9n cac to chuc tin dl,lng. Lai suat cho yay la 5%/nam. Lai suat se d~qc tinh mQt quy mQt Ian(vao cac ngay 31 thang 3, 30 thang 6, 30 thang 9 va 31 thc\ng 12) Ja dl1qc tra vao ngay 15cua thang dau quy tiep theo. Khoan yay nay khong co tai san dam b' o.

Khoan yay tLt Tong Cong ty Xi mang Vi~t Nam theo h. P dong yay v6n s62135/2019/HDVV/VICEM-BTS ngay 31 thang 10 nam 2019 vOi s6 tierp yay la 80.000.000.000VND. Thai h9n yay la 11 thang ke W ngay giai ngan. Khoan yay dl1o't su dung ae tra no' denh9n cac to chuc tin dl,lng. Lai suat cho yay la 5%/nam. Lai suat se dJ~c tinh mQt quy m6t Ian(vao cac ngay 31 thang 3, 30 thang 6, 30 thang 9 va 31 thang 12) a dl1o'ctra vao ngay 15cua thang dau quy tiep theo. Khoan yay nay khong co tai san dam b' o.

18

CONG TV CO PHAN XI MANG VICEM aUT SOONTHUVET MINH BAa cAo TAl CHINH (Tie'p thea) MAu s6 a 09-0N

17. VAVvA NQ'THUETAl cHINH oAI H~N

So dau nam Trong nam L6 chenh I~ch ty So cuoi namgia

VND VND VND VNDGia trj So co kha nang rang Glam Gia trj So co kha nang

tra nQ tra noVay dai h~n 745.835.157.253 745.835.157.253 10.000.000.000 531.358.961.041 848.521.530 223.627.674.682 223.627.674.682Vaydai h?n ngan hang 549.835.157.253 549.835.157.253 10.000.000.000 335.358.961.041 848.521.530 223.627.674.682 223.627.674.682Ngan hang TMCPCang thu'dng 201.000.000.000 201.000.000.000 120.000.000,000 81.000,000,000 81.000,000,000Vi~t Nam - chi nhanh Ha Nam (i)Ngan hang Nang nghi~p va Phat 48,745.336.757 48,745.336,757 10,000,000,000 15.307,836,757 43.437,500,000 43.437,500,000trien Nang than - chi nhanh HaNam (ii)Ngan hang Societe General Phap - 13.425,108.293 13.425,108,293 8.950,074,284 26,169,573 4.448,864.436 4.448,864.436chi nhanh Tokyo (iii)Ngan hang JBIC Nhat Ban (iv) 286.664,712,203 286.664,712,203 191.101.050,000 822,351.957 94,741.310,246 94,741.310,246Vaydai h?n ben l;en quan 196.000.000.000 196.000.000.000 196.000.000.000Tong Cang ty Xi mang Vi~t Nam - 196,000,000.000 196,000,000,000 196,000.000.000hQp dong so 2666/VICEM- TCKTngay 15/12/2016 (v)

745.835.157.253 745.835.157.253 10.000.000.000 531.358.961.041 848.521.530 223.627.674.682 223.627.674.682

Trong do:- So phal Ira trong yang 12 331.066,174,285 331.066.174,285 195,940,174,682 195,940,174.682thang doi vOicac khoan yay nganhang- So phai tra trong yang 12 196,000,000,000 196,000,000,000 27,687,500,000 27,687,500.000thang doi vol cac khcan Yay benlien quan

50 du' vay dai han nqan hang tai ngay 31 thanq 12 narn 2019 the hlen:

(i) Khoan vay W Ngan hang TMCPCong thu'dng Vi~t Nam - chi nhanh Ha Nam theo hop dong tin dl,Jngso 03/2013-Hf)TD/NHCT384-BU50CO nqav 06thanq 8 narn 2013 voi so tien vay khOng vuot qua 450,000.000.000 VND. Thol han cho vay la 82 thanq ke W ngay ky hQ'pdong. Khoim vay du'Q'ccd

--------------r-a:rr'url""t;l;-i ritu'r'-Hrtar-ktrcran--va'Y'ITgcln-trt;lT'S(rngTcri--Ktma'rrvay-d-ai-h~cte~p'tn;r~vrrg-d-av-cnuyen-2-c0a--e6ng-tr,tat-suat-dttQ'c-qtJy-dtnn-theo'--­tting giay nh~n nQ'.Lai suat cho vay tt;li thai diem ky hQ'pdong la 12,5%/nam va du'Q'cdieu chinh m(>t thang m(>t lIm bang cach la'y lai suat cd soc(>ngbien d(>5%/nam, Lai suat cd so du'Q'cxac djnh bang lai suat tiet ki~m Dong Vi~t Nam tra lai sau ky h?ln 12 thang niem yet tt;li Ngan hang chovay c(>ngvoi chi phi huy d(>ngvon tang them trong tru'ang hQ'pc6 51/ ki~n bien d(>ngthj tru'ong, Lai suat se du'Q'ctra vao ngay 25 hang thang. Khoimcap tin dl,Jngdu'Q'cdam bao bang m(>t so tai san la nha cua, v~t kien truc thu(>c day chuyen 2.

.-.:..=-- ..

19

* M.

CONGTY CO PHAN XI MANG VICEM BUT SO'NTHUYET MINH sAo cAo TAl CHINH (Tiep theo) MAu so a 09-0N

(ii) khoan yay t<;liNgan hang Nang nghi~p va Phat trien Nang than - chi nhanh Ha Nam theocac hop dong tin dunq:

• HQ'pdong tin dvng so 2900-LAV-201700099 ngay 31 than 3 narn 2017 voi sotien yay 121 43.000.000.000 VND. Thai han eho yay 121 4 nam~lketU' ngay giai ngan.Khoan yay duoc sir dunq ae bu dap tai ehinh cac chi phi da 0 ra de tturc hi~n dl/an thay the h~ thong dieu khien day chuven 1, thay the v' hQp qiam toe maynqhien xi mang day chuven 2 cua Cang ty. Lai suat eho va 121 lai suat bien doidu'Q'exac dinh sau thanq mQt Ii~m.Can eli' xac dinh lai suat e 0 yay bang lai suathuy dong tien gUi tiet ki~m bang Dong Vi~t nam co ky han 12 thanq tra Jai saucua Ngan hang eho yay eQngthem bien dQtoi da 121 2,36%/npm. Lai suat eho yaytai thai diem ky hop dong 121 9,16%/nam. Lai suat se du'Q'etlia vao ngay euoi euathang. Khoan yay du'Q'edam bao bang h~ thong dieu khien day ehuyen 1 va vohQp giam toe may nghien xi mang day ehuyen 2.

• HQ'pdong tin dvng so 2900-LAV-201700427 ngay 28 thang 11 nam 2017 voi sotien yay 121 80.000.000.000 VND. Thai han eho yay 121 8 nam~lketlr' ngay giai ngan.Thai gian an h<;ln121 1 nam. Khoan yay du'Q'esli' dvng de than toan cae chi phi dautu' xay dl/ng ma rQng eang But Sdn. Lai suat eho yay 121 lai 5 at bien doi du'Q'cxaed!nh sau thang mQt Ian. Can eli' xae d!nh lai suat eho yay ba~9 lai suat huy dQngtien gUi tiet ki~m bang Dong Vi~t nam co ky h<;ln12 thang ra lai sau eua Nganhang eho Yay eQngthem bien dQtoi da 121 2%/nam. Lai suat ho yay t<;lithai diemky hQ'pdong 121 9%/nam. Lai suat se du'Q'etra vao ngay 30 1ang quy. Khoan yaydu'Q'edam bao bang tai san au'Q'ehlnh thanh trong tu'dng lai. rua dl/ an.

Khoan yay Ngan hang Societe General Phap - chi nhanh Tokyo theo 1Q'Pdong yay thu'dngm<;lingay 08 thang 12 nam 2006 voi so tien yay u'oe tinh 121 3.908.17 ,72 EUR.Cang ty sehoan tra tong tr! gia yay eua cae khoan giai ngan th2tnh hai mu'di ky h,<;Inban nien lien tiepbang nhau, ky h<;lntra goe dau tien se 121 sau sau thang tinh tlr'thai diem bat dau giai dO<;lntra goe. Khoan yay du'Q'esli' dvng de tai trQ' eho vi~e dau tu' xay dvrlg day ehuyen 2 euaCang ty. Lai suat eho yay nam du'Q'etinh bang lai suat EURIBOR6 th~ng eQng lai suat Ie.vao bat ky thai gian nao Cang ty deu co the yeu eau hoan doi lai suat yay thanh lai suatco d!nh voi dieu ki~n rang quyen II/a eh9n hoan doi Jai sua't se phV thu~e vao 51/ chap thu~nbang van ban eua Ngan hang d<;liIY. Lai suat du'Q'etra mQt nam hai Ia vao ngay 31 thang5 va ngay 30 thang 11 eung voi nQ'goe. Khoan yay du'Q'edam bao ba 9 tat ea cae tai sanhlnh thanh tU' khoan yay du'Q'eChinh phu bao lanh eua dl/ an day ehu en 2 eua Cang ty.

Khoan yay W Ngan hang JBIC Nh~t Ban theo hc;1pdong yay ngay 22 tJang 9 nam 2006 voiso tien yay khong vu'Q'tqua 74.208.012 EUR.Cang ty se hoan tra ton~gtr! gia yay eua caekhoan giai ngan thanh hai mu'di ky h<;lnban nien lien tiep bang nhau ky h<;lntra goe dautien se 121 sau sau thang tinh W bat dau giai dO<;lntra goe. Khoan yay du'Q'esli' dvng ae taitrc;1 tOi da 85% chi phi eua hang hoa va d!eh vv eua Nh~t Ban lien q an den vi~e dau tu'xay dl/ng day ehuyen 2 eua Cang ty. Cang ty se phai tra theo mli'e lai suat thu'dng m<;litham ehieu CIRR 121 4,83%/mQt nam doi voi khoan yay A va mli'e Iijli suat tha nOi eQngO,2%/nam doi voi khoan yay B. Lai suat tha nOi 121 Jai suat du'Q'ethe hien tren trang di~n tU'Telerate so 248 (ho~e a trang di~n tU' khae thay the trang di~n tli' noi t1en) nhu' 121 EURIBORthai h<;ln6 thang, ho~e neu khang co mli'e lai suat nao xuat hi~n tren trang di~n tU' nOi trenvao ngay nien yet lai suat thl 121 mli'e lai suat trung blnh gan nhat eua mli'e lai suat tu'dngli'ng tinh theo nam du'Q'eap dvng doi voi tien gUi bang dong EUROd~Q'echao it nhat ehob~.nga~nhang th?m :hie~ eho ~y,"han,6tha~g, vao t~oi gian ~ap x! 11 gi~ s~ng, gi~ 6rus~els.Lal suat du'Q'etra m9t nam hal Ian vao ngay 22 thang 02 va ngay 22 ~hang 8 eung vdi nQ'goe. Khoan yay du'Q'edam bilo bang tat ea cae tai san hlnh thanh W kliloan yay du'Q'eChinhphu bao lanh eua dl/ an day ehuyen 2 eua Cong ty.

(iii)

(iv)

Cae khoan yay dai h<;lndu'c;1ehoan tra theo I!eh bieu sau:

So cuoi nam So dau namVND VND

Trong v6ng mQt namTrong nam thli' haiTlr' nam thli' ba den nam thli' namSau nam nam

195.940.174.6827.687.500.000

15.000.000.0005.000.000.000

527.066.174.285196.523.646.21117.687.500.0004.557.836.757

Trlr': so phai tra trong v6ng 12 thang(du'Q'etrlnh bay a phan yay ngan h<;ln)

195.940.174.682145.835.157.253223.627.674.6821527.066.,74.285

So phai tra sau 12 thimg 27.687.500.000

20r18.768.982.968

Theo Nghi quvet D<;li hOi Clon~ Co Clong thu'ong nien nam 2019 so 979/BTS-D~DCf) ngay 24 thang4 narn 2019, D<;li hOi dong Co dong quyet dinh khonq thuc hien phan phoi I<;Iirnarn 2018.

Co phieu SO' cu6i nam SO' dau nam

CONGTY COPHANXI MANGVICEM BUTSO'NTHUYETMINH BAo cAo TAl CHINH (Tiep theo)

18. VON CHUSO HU'U

Thay doi trong von chu so hli'u

Von gopcua chu sO hii'u

Qiiy dau til' phattrien

VND

So du' dau nam trU'oc 1.199.617.690.000LQinhuan trong namThu lao H(>idong Quantr] khong true tiep dieuhanh san xuat

108.074.249.163

So du dau nam nayLQinhuan trong namThu lao H(>idong Quantr] khong true tiep (lieuhanh san xuat

1.199.617.690.000 108.074.249.163

So dU'cuoi nam nay 1.199.617.690.000 108.074.249.163

56 Iu'qngco phieu d§ ban ra c6ngCo'phi€u pho thong56 Iu'qngco phieu dang lu'u hanhCo phieu pho thong

Co phieu pho thong co rnenh gia 10.000 VND/co phleu.

Von dieu I~ va von dau tu'

Theo Giay chung nh~n Dang ky doanh nghi~p (sua1.199.617.690.000 VND (ngay 31 thang 12 nam 2018: 1.1912 nam 2019, von dieu I~ da du'Q'c co dong gop du nhu' sau

Theo Giaychung nh~nDang kYdoanh nghi~p dleu chinh

VND %-----__;,.:..:.=_

Tong (ong ty Xi mang V~t NamVon gop eua co dong khae

953.873.200.000245.744.490.000

Tong c9n9 1.199.617.690.000 100,00

21

VND

MAu s6 B 09-0N

L<;1inhu~n sau thue Tong cQngchua phan phoi(Trinh bay ~i)

VND VND

24.517.665.313 1.332.209.604.47620.132.458.488 20.132.458.488(230.926.317) (230.926.317)

44.419.197.484 1.352.111.136.64758.337.660.708 58.337.660.708(168.600.000) (168.600.000)

102.588.258.192 1.410.280.197.355_.

79,5120,49

9.961.769 119.961.769.961.769 119.961.7699.961.769 119.961.769.961.769 119.961.769

doi), von dieu ~ cua Cong ty la9.617.690.000 VN[ ). T<;lingay 31 thang

Von dii! op (VND)

So cuoi nam Sodau nam

953.873.200.000 953.873.200.000245.744.490.000 245.744.490.000

1.199.617.690.000 1.199.617.690.000

1111911119

CONG TY CO PHAN XI MANG VICEM SUT SO'NTHUYET MINH sAo cAo Tiu cHINH (Tiep theo)

19. cAc KHoAN Ml)C NGoAI SANGCAN£)01 KETOAN

Tai san thue ngoai

So cuoi narn

MAU so s 09-DN

VND VNDTong so tien thue t5i thieu trong tlfdng laicua hop oong thue hoat o9n9 tal sankhonq huv ngang theo CC3cthai han:Tu' 1 narn tro xuongTren 1 narn oen 5 narnTren 5 narn

8.188.987.49635.474.741.984

120.713.893.048

Ngo~it~ cac loaiSo cuoi narn

8.299.942.27634.791.257.104

128.136.914.122

So dau narn

so PHANTHEO LINH VUC KINH DOANHvA so PHANTHEOKHUVUC,JA LV

H09t o9ng san xuat kinh doanh chinh cua Cong ty la san xuat kinh doanh xi fang, clinker va m9t55 I09i vat Ii~u xay dl/ng lien quan. Trong narn, Cong ty khonq c6 heat 09n9 fan xuat kinh doanhnao khac tronq yeu, theo 06, thong tin tai chinh trlnh bay tren Bang can ooi I.ketoan tai ngay 31thanq 12 narn 2019 va doanh thu, chi phi trinh bay tren Bao cao ket qua heat P9n9 kinh doanh chonarn tal chinh ket thuc cunq ngay oeu lien quan aen heat 09ng kinh doanh xi fang, clinker va mot55 loai v~t Ii~u xay dl/ng lien quan. Doanh thu va gia v6n theo tUng ho~t O. ng kinh doanh olf~ctrlnh bay t~i cac Thuyet minh 5621 va 56 22.

Cong ty khong c6 ho~t 09n9 kinh doanh nao ngoai lanh tho Vi~t Nam; do v~ , Cong ty khong I~pbao cao b9 ph~n kinh doanh theo khu vl/c oia Iy nao ngoai Vi~t Nam.

Do laMy (USD)Dong tlen chung Chau Au (EUR) 64,22

20.

21. DOANHTHU sAN HANGvA CUNGCAPD!CH VI,.!

Nam nay

9.930,8964,22

--

D,

VNDNam tnJ'ac

Tong doanh thu ban hang va cungcap djch VIJTrong 06:Doanh thu ban himg- Doanh thu ban xi mang- Doanh thu ban clinker- Doanh thu ban san pham khac

3.253.304.788.2752.730.372.744.954488.141.058.07234.790.985.249

1 VND

3. I 84.500.507.987, .797.739.138.656241.853.190.94444.908.178.387

3.253.304.788.275 3. 84.500.507.987

Doanh thu voi cac ben lien quan(chi tie't tqi thuyet minh 56' 31)

144.279.849.860

22. GIA VON HANG sAN

Nam nay

232.945.588.673

Nam tnJ'ac(Trinh bay I~i)

VND VND

Gia von cua xi mang oa banGia von cua clinker oa bimGia von cua cac san pham kh.3coa ban

2.331.921.307.150485.860.139.93027.831.102.469

I

r.356.978.685.092259.328.578.28736.977.709.045

2.845.612.549.549-- - 2 653.284.972.424

22

VND

MAU so B 09-DNCONGTV COPHAN XI MANGVICEM BUTsaNTHUVE'TMINH BAo cAo TAl CHINH (Tiep theo)

23. CHI PHI sAN XUAT, KINH DOANHTHEOVEUTO

Nam nay Nam tru'oc(Trinh bay lai)

VND

Chi phi nguyen Ii~u, v~t li~uChi phi nhan congChi phi khau hao tai san co djnhChi phi dich VI,I mua nqoatChi phi khac bang tien

1.973.372.007 .825232.115.745.864241.119.435.162443.706.776.546165.329.908.036

.902.544.733.783215.695.154.175277 .698.949.203376.004.817.819127.095.224.351

3 055 643 873 433 2 J399038 879 331

U'ii tlen gui, tiUii chenh I~ch

~

O~T £)QNGTAl CHINH

Nam nay Nam tru'oc{Trinh bay lail

VND VND

en cho Yay 188.643.598 637.130.575ty gia 3.319.479.861 7.199.299.317

3.508.123.459 7.836.429.892

CHINH

Nam nay Nam tru'oc.500.

VND VND ::; TV~H

96.174.817.503 114.978.173.456 IITTanh toan 2.540.929.700 3.983.834.850 NAty gia 99.406 4.198.698.002 -h khac 640.045.413 1.182.637.977 ~1~~

99.355.892.022 124.343.344.285

Ac

Nam nay Nam tru'ocVND VND

hi cau canq 1.739.627.944 613.257.423<;1ngban TSCD 27.360.000 200.800.000ac 1.356.632.465 3.853.861.143

3.123.620.409 4.667.918.566

23

24. DOANHTHU H

25. CHI PHI TAl

U'ii tien yayChlet khau thLa chenh I~chChi phi tai chin

EMA~

26. THU NH~P KH

Thu nhap tu' pThanh lV, nhuCac khcan kh

CONG TY CO PHAN XI MANG VICEM BUT SONTHUYET MINH BAo cAo TAl CHiNH (Tiep theo)

27. CHI PHi BAN HANG vA CHI PHi QuAN LV DOANHNGHlep

Nam nay

VNDCae khoan chi phi quan Iy doanhnghi~pphat sinh trong namChi phi nhan vlen quan IVChi phi tiep khach, h9i nghiChi phi khau hao TSCDChi phi nr van (*)Thue, phi va I~ phiChi phi vat li~u, 00 dung van phonqChi phi quan Iv doanh nghi~p khac

33.006.375.40125.105.704.1688.487.823.0326.877.139.2866.519.096.2985.157.985.815

28.236.873.528113.390.997.528

Cae khoan chi phi ban hang phat sinhtrong narnChi phi b6c xuc, van chuvenChi phi khuyen rnai, he tro tieu thuChi phi nhan vien ban hangChi phi quanq cao, gioi thi~u san phamChi phi h9i nqh], tiep khachChi phi tu' van (*)Chi phi ban hang khac

31.278.600.35727.237.703.65019.042.204.03910.415.847.7029.527.601.8136.877.139.286

20.064.828.611124.443.925.458

28. CHI PHi THUETHU NH~P DOANHNGHlep

Nam nayVND

Chi phi thue' thu nh~pdoanh nghi~phi~nhimhChi phi thue thu nh~p doanh nghi~p tinhtren thu nh~p ch!u thue nam hi~n hanhDieu chinh chi phi thue thu nhap doanhnghi~p cua cac nam tru'oc vao chi phi thuethu nh~p hi~n hanhnam nayTong chi phi thue thu nh~pdoanhnghi~phi~n himh

18.466.472.033

18.466.472.033

24

MAu s6 B 09-DN

28.057.894.77316.256.162.2399.630.507.5633.051.196.4539.300.408.8765.138.591.037

41.504.313.0871112.939.074.028

36.010.347.56563.399.522.22419.890.203.30912.939.707.8935.962.057.2553.051.196.453

22.470.939.311163.723.974.010

Nam tru'oeVND

14.155.426.992

7.444.665.727

21.600.092.719

(*) Day la phi tu' van chuven giao ky nang quan IV va phat trien thi tru'ang a Cong ty phai trahang quv theo Hc;1Poong tir van quan tr] doanh nghi~p - Hop oong s6 1334/ ICEM-HDKT va Hopdong tir van chuven giao ky nang quan Iv va phat trien th] tru'ang - Hop 00 9 s6 1335/VICEM -HDKT va phu luc oieu chinh voi gia tr] du'c;1cxac d!nh la 0,25% doanh thu tie thl,J xi mang, 0,1%doanh thu tieu tht,J clinker va 0,05% doanh thu tieu thl,J xi mang thue gia c'ng ngoai, doanh thutieu thl,J san pham khac va thu nhap khac (nam 2018: 0,1% doanh thu tie thl,J xi mang, 0,1%doanh thu tieu tht,J clinker va 0,05% doanh thu tieu thl,J xi mang thue gia c'ng ngoai, doanh thutieu thl,J sim pham khac va thu nh~p khac). Theo do, Tong Cong ty Xi mang Vi~t Nam se tu' van, hetrc;1va chuyen giao bi quyet quan tri doanh nghi~p, phat trien thi tru'ong nhanh t6i da hoa hi¢U quasan xuat kinh doanh.

CONG TV CO PHAN XI MANG VICEM BlJT SO'NTHUVET MINH BAo cAo TA.l CHiNH (Tiep theo)

Chi phi thue' thu nhap doanh nghi~p hi~n hanh trong narn duoc tinh nhl1sau:

Nam nay

MAU so B 09-DN

Nam tniacVND VND

LQinhuan tniac thue 76.804.132.741

£>Ieuchinh cho thu nh~p chju thueCQng:Cac khoan chi phi khonq duoc khautruChi phi Jai vay kh6ng dirac truChi phi khOng O(/(/C tru khacThu nh~p chju thue narn hi~n hanhThu nh~p cbiu thue' sua't thOng th(/ong20%Chi phi thue thu nh~p doanh nghi~ptinh tren thu nh~p chiu thue nam hi~nhimh

15.528.227.424

13.914.057.5351.614.169.889

92.332.360.165

92.332.360.165

41.732.551.207

29.044.583.754

27.948.209.1031.096.374.651

70.777.134.961

70.777.134.961

18.466.472.033

Nam nay Nam truoc(Trinh bay lilIi)

VND VND

58.337.660.708 20.132.458.488

58.337.660.708 20.132 .4S8.48~

119.961.769 119.961.76

486 168

29. LAI CO'BANTRENCOPHIEU

L<;Iinhuan ke roan sau thue thu nh~pdoanh nghi~pL<;Iinhuan ho~c 16 phan bo cho co dongsd hCi'uco phieu pho thongCo phieu pho thong dang luu hanh binhquart trong narnUii cd ban tren co phieu

14.155.426.992

£>ieuchinh I'ili IQinhuan ke toan sau thue' thu nh~pdoanh nghi~p

Trong narn 2019, Conq ty thirc hien dieu ehinh l<:'lithu nh~p sau thue thu nh~p doanh nghiep theoket qua lam vi~e eua Kiem toan Nha nl1oe,d§n den vi~e dieu ehinh hoi to lc;1i~hu~nsau thue nam2018 nhl1sau:

Uii cd ban trenco phieu

Theo bao eao tai ehinh nam 2018

Anh hu'ang eua dieu ehinh hoi to denlc;1inhu~n sau thue (VND)Co phieu pho thong dang Iu'u himhbinh quan trong nam (co phieu)Anh huang eua dieu ehinh hoi toden lai cd ban tren co phieu

(592.118.318)

119.961.769

VND

173

(5)

So (la (lieu ehinh anh huang eua(lieu ehinh hoi to

168

25

CONG TY c6 PHAN XI MANG VICEM BUT SONTHUYET MINH BAo cAo TAl cHINH (Tiep theo) MAU s6 B 09-DN

30. cAc KHOANCONGNO'TIEM TANG

Theo Bao cao tinh tien cap quyen khai thac khoanq san ngay 07 thanq 10 na 2014 cue Tong cueDia chat va Khoanq san Viet Nam (Theo Giay phep Khai thac Khoanq san so 7/QD-QLTN ngay 26thanq 4 narn 1995 cua B9 'Cong nghi~p n~ng), Cong ty du'Q'cphep tiep tuc k ai thac da voi va daset lam nguyen Ii~u xi mang tal khu vue mo da voi tal nui Hong Sdn, rno da set tai cac rno KhaPhong I + II voi thoi han khai thac den narn 2025. CLing theo Bao cao tren, ong so tien Cong typhai nop tinh theo gia tinh tien cap quven khai thac khoanq san 12134,9 tv VN~ chia lam 7 ian n9P,m6i nam nop 4,9 tv VND, bat dau W narn 2014. Tu' narn 2015 den narn 201V, so tien cap quvenkh?i thac, dl.tQ'C.dieu_chinh I?i h~ng n~m theo ddn gia _~inhthu~ ta! nguyen v_.arml~Ct~u tie,n cap khaithac khoang san tren d!a ban tmh Ha Nam theo Quyet d!nh cua Uy ban nhan an tmh Ha Nam chonam thu tien, so tien phai nQp m6i nam cho giai dO(_'lnnay 1216,0 tv VND. Nam 2018 va nam 2019,so tien phai n9P hang nam ian 1u'Q't1216,9 tv VND va 8,7 tv VND.

Theo Bao cao tinh tien cap quyen khai thac khoang san ngay 21 thang 10 na 2014 cua Tong Cl,lCD!a chat va Khoang san Vi~t Nam (Theo Giay phep Khai thac Khoang san so 1 69/GP-BTNMT ngay20 thang 6 nam 2011 cua B9 Tai Nguyen va Moi Tru'ong), Cong ty du'Q'cphep iep tl,lCkhai thac daset lam nguyen Ii~u xi mang t(_'likhu vl/c mo Ba Sao voi thai h(_'lnkhai thac en nam 2041. CLingtheo Bao cao tren, tong so tien Cong ty pha(nQP tinh theo gia tinh tien cap qu en khai thac khoangsan 12110,3 tV VND chia lam 24 Ian n9P, moi nam n9P 430,2 tri~u VND, bat au W nam 2014. Tunam 2015 den nam 2017, so tien cap quyen khai thac du'Q'cdieu chinh l(_'Iiha 9 nam theo ddn giatinh thue ~ai nguyen va mLfc thu tien cap khai thac khoang san tren d!a ban tin Ha Nam theo Quyetd!nh cua Uy ban nhan dan tinh Ha Nam cho nam thu tien, so tien phai n9P n:l~i nam 121491,7 tri~uVND. Nam 2018 va nam 2019, so tien phai n9P hang nam l(_'Iitiep tl,lCthay doi, Ian 1u'Q't121246 tri~uVND va 264 tri~u VND do mLfc thu giam.

Theo Bao cao tinh tien cap quyen khai thac khoang san ngay 7 thang fo nafTil2014 cua Tong Cl,lCD!a chat va Khoang san Vi~t Nam (Theo Giay phep Khai thac Khoang san so 1609/GP-BTNMT ngay06 thang 9 nam 2010 cua B9 Tai Nguyen va Moi Tru'ong), Cong ty du'Q'cphep ~iep tl,lCkhai thac davoi lam nguyen li~u xi mang t~i khu vl/c mo Lien Sdn voi thai h(_'lnkhai thac en nam 2040. CLingtheo Giay phep tren, tong so tien Cong ty phai nQ'ptinh theo gia tinh tien ap quyen khai thackhoang san 12159,9 tv VND chia lam 23 Ian nQp, mOi nam n9P 2,6 tv VND, b t dau W nam 2014.Tu nam 2015 den nam 2017, 56 tien cap quyen khai thac du'Q'cdieu chin.h l(_'Iihang nam theo ddngia tinh thue tai nguyen tren d!a ban tinh_Ha Nam theo Quyet d!nh cua Uy b n nhan dan tinh HaNam cho nam thu tien, 56 tien phai n9P moi nam cho giai dO(_'lnnay 1213,16 tv ND. Sang nam 2018va nam 2019, so tien phili nop hang nam ian 1u'Q't1213,9 tv VND va 5,0 tv VND.

NQtiem tang ve tien cap quyen khai thac khoang san theo Cong van S1723/TTg-KTN

Theo Nghi d!nh so 203/2013/ND-CP do Chinh phu ban himh ngay 28 thang d nam 2013, Cong tyco nghia vl,l n9P tien cap quyen khai thac khoang san cho khoang san du'Q'ck~ai thac W mo da vamo dat set cua Cong ty W ngay 01 thang 7 nam 2011 den het thai h(_'lntren giay phep khai khoangcua Cong ty. ~

Tuy nhien, theo Cong van so 723/TIg-KTN ngay 21 thang 5 nam 2014, Thu tu'ong Chinh phu dagiao B9 Tai nguyen va Moi tru'ong bao cao trinh Uy ban Thu'ong vl,l Quoc h9i xe xet vi~c hoi to thutien cap quyen khai thac khoang san W ngay 01 thang 7 nam 2011 den ng y 20 thang 01 nam2014 va tinh den ngay I~p bao cao tai chinh. Hi~n t(_'li,Uy ban Thu'ong Vl,lQuo, h9i chu'a co 'I kien,ket lu~n chinh thLfc ve vi~c thu tien cap quyen khai thac khoang san trong iai dO(_'lntu ngay 01thang 7 nam 2011 den ngay 31 thang 12 nam 2013. Tren cd so do, Ban To 9 Giam doc Cong tychu'a ghi nh~n nghTaVl,ln9P tien cap quyen khai thac khoang san cho giai do(_'lW ngay 01 thang 7nam 2011 den her nam 2013 tren bao cao tai chinh.

DV~a-~

NQtiem tang ve thue tai nguyen theo Thong tu'so 152/2015/TT-BTC

Cong ty co nghTavl,l phai tinh va n9P thue tal nguyen theo hu'ong dan_t(_'liThong tu'so 152/2015/TI­BTCdo B9 Tai chinh ban hanh ngay 02 thang 10 nam 2015 hu'ang dan ve thu ;' tai nguyen ("Thongtu' 152") ke W ngay 20 thang 11 nam 2015. Theo quy d!nh t(_'liThong tu' n~~y, gia tinh thue tainguyen du'Q'cxac d!nh can CLfvao gia ban ~tru'ong hQ'ptieu thl,l trong nu'oc) o~c tr! gia hai quan(doi voi tru'ong hQ'pxuat khau) cua san pham cong nghi~p ban ra tru thue x at khau (neu co) vachi phi che bien cong nghi~p cua cong dO(_'lnche bien W san pham tai nguyen tlanh san pham congnghi~p. CLing theo quy d!nh t(_'liThong tu' 152, chi phi che bien du'Q'cxac d!nh ph i can cLftheo hu'angdan cua cac b9 quan 1'1nha nu'oc chuyen nganh, B9 Tai chinh va do So Tai c inh cac tinh chu trl,phoi hQ'pvai cd quan thue, cd quan tai nguy~n moi tru'ong va cd quan quan 1'1nha nu'ac chuyennganh co lien quan th6ng nha't xac dinh trinh Uy ban nhan dan cap tinh quyet inh. Tuy nhien, denthOi diem I~p bao cao tai chinh nay, Cong ty chu'a nh~n du'Q'ccac hu'ang dan c i' tiet W cac cd quanquan 1'1Nha n_u'Ocve cach xac d!nh chi phi che bien, de lam cd so xac d!nh giaiinh thue tai nguyentheo hu'ong dan cua Thong tu' 152. Do do, chC!giai dO(_'lnW nam 2016 den he nam 2017, Cong tyap dl,lng gia tinh thue theo cac quy d!nh cua Uy ban Nhan dan tinh Ha Nam ban hanh theo Quyetd!nh 56 900/QD-UBND ngay 29 thang 8 nam 2014. Nam 2018 va nam 2019, ~ong ty ap dl,ln9 giatinh thue theo Quyet d!nh so 53/QD-UBND ngay 19 thang 12 nam 2017 va eng ty chu'a the xacd!nh du'Q'ccac anh hu'ang (neu c6) lien quan den nghia Vl,l thue tai nguyen ph' i n9P bo sung ho~cse du'dc hoan tra l(_'IiW cd quan thue dla phu'dng neu phal ap dl,lng gia tfnh thu - moL

26

Thue thu nh~pdoanh nghi~pdoi voi khoan phi tu van

Theo Thong bao ke't qua 56 542/TB-KTNN ngay 20 thanq 8 narn 2019 cua Kief1jlroan Nha ruroc d6ivai bao cao tai chinh cho narn tai chinh ket thuc ngay 31 thang 12 narn 2018, cac khoan chi philien quan den phi tu: var: ehuye~ giao,ky nang ql!_anIy,~a phat trien th] tru:ongl~a phi tir va:.~quantri doanh nghlE;!pphai tra cho Tong Cong ty XI mang VIE;!tNam nhu' du'c;ictnnh bay t~lIThuyet rnlnh56 27 Thuyet minh bao cao tai chinh la phi lien quan den giao dich lien ket va diiliI~p ngay bao caotai chinh r:,~y,c~u'aco 51/th_?ngn,~atve mLr~ph!,cho cunqmot,Io;;ti?!ch,vl,J~h!~u'var:,.giu:ac,ac~dnvi trong Tong Cong ty XI mang VIE;!tNam, nen can du'c;icIO~1Itru khoi chi phi tinh thue khi xac d!nhthue thu nhap doanh nqhiep cho nam tai chinh ket thuc ngay 31 thang 12 nanil 2018. Van de nay,Van phong Chinh Rhutai van ban 56 11918/VPCP-KTTHngay 31 thang 12 nam 2019 da de ngh! B9Tai ehinh hu'ang dan T6ng Cong ty Xi mang Vi~t Nam thl/c hi~n vi~c hiilChtoa va xac d!nh chi phitinh thue thu nh~p doanh n~hi~p lien quan den hai lo;;tiphi tu' van neu tren va iili ngay I~p bao caotai chinh nay, Cong ty va Tong Cong ty Xi mang Vi~t Nam chu'a nh~n du'Q'cvan ban tra loi tLt B9Taichinh. Do do, Cong ty se thl/c hi~n khuyen ngh! noi tren eua Kiem toan Nha u'ac cho nam 2019khi co hu'angdan ehinh thu'cW B9Tai chinh.

MAU so B 09-DNCONGTV CO PHAN XI MANGVICEM BUT SO'NTHUVET MINH BAo cAo TAl CHINH (Tiep theo)

Ben lien uan

31. NGHI~P VI) vA so Du' val cAc BEN LIEN QUAN

Danh sach cae ben lien quan co giao djch va sCidu' chu ye'u trong nam:

Moi an heTong Ceng ty Xi mang Vi~t NamCeng ty Co phan Xi mang Vicem Hoang MaiCeng ty TNHHMQtthanh vien Xi mang Vicem HoangTh9ChCeng ty TNHHMQtthanh vien Xi mang Vicem Hai PhongCeng tv Co phan Xi mang H9 LongCeng ty TNHHMTVXi mangVicemTamDi~pCeng tv Tu'vanDau tu' Phat trien Xi mangCengtv Co phanVicemV~t tu' v~n tai XiMangCeng tv CophanVicemTh~chcaoXi mangCeng tv c6 phanXi mangHaTien 1Ceng tv c6 phanVicemBaobi HaiPhongCeng tv c6 phanVicemBaobi But SdnNhami3YV~t li~uchiuhia kiemtinh VN-Cengtv TNHHMTVXMHoangTh~chTru'ongTrung capNgheky thu~t Xi mangVienceng ngh~Xi mangVicemCeng tv c6 phanVicembaobi BimSdnCengty c6 phanVicemThu'dngm~iXimangCengtv c6 phanXi mangBimSdn

(eng y m~Ceng y trong cungT~p doan(eng y trong cungT~p doan(eng v trong cung T~p doanCeng ty trong cungT~p doan(eng ty trong cungT~p doan(eng ty trong cungT~p doanCeng ty trong cung T~p doan(eng y trong cung Tap doan(eng y trong cung T~p doan(eng y trong cung T~p doanCeng y trong cung T~p doanCeng y trong cung T~p doan(eng v trong cung T~p doanCeng tY trong cung T~p doanCeng f.Y trong cung T~p doanCeng~v trong cung T~p doanCeng~y trong cung T~p doan

-­.-,G...-;c

Kd

27

CONG TV CO PHAN XI MANG VICEM BUT SO'NTHUYET MINH BAo cAo TAl CHINH (Tiep theo) MAu s6 B 09-DN

Trong niim, Cong ty da co cec giao djch chu yeLl sau vo; esc ben lien q an:

________~N~a=m~n~a~y~----~N~a~m~tr~u~o=eVND VND

144.279.849.860 232.945.588.673130.726.353.861 96.633.911.248

9.513.458.180 56.860.128.5233.721.863.637 1.718.181.818318.174.182 4.310.683.273

44.146.201.810

Bim himgCeng ty Co phan Vicem Thu'dng rnai Xi mangCeng ty Co phan Xi mang Vicem Hoang MaiCeng ty TNHH Mqt thanh vlen Xi mang Vicem HaiTong Ceng ty Xi mang Vi~t NamCeng ty TNHH Mqt thanh vien Xi rnanq VicemHoang ThachCeng ty Co phan Xi mang Bim SdnCeng ty Co phan Xi mang H9 Long

Mua himgCeng ty Co phan Vicem Vat tu van tai Xi mangCeng ty TNHH MTVXi mang Vicem Tam £)i~pCeng ty Co phan Vicem Bao bi But sanCeng ty Co phan Vicem Thach cao Xi mangCeng ty Co phan Vicem Bao bi Bim SdnCeng ty Co phan Xi mang Bim SdnVi~n Ceng ngh~ Xi mang VICEMCeng ty Co phan Xi rnanq Ha Tlen 1Truonq Trung cap Nghe ky thuat Xi rnanqTong Ceng ty Xi mang Vi~t NamCeng ty Co phan Xi rnanq Vicem Hoang MaiCeng ty Tu vsn £)au tu phat trien Xi mang

Tra goe vayTong Ceng ty Xi mang Vi~t Nam

Nh~ngoe vayTong Ceng ty Xi mang Vi~t Nam

Chi phi lai vayTong Ceng ty Xi mang Vi~t Nam

Chi phi tu vanTong Ceng ty Xi mang Viet Nam

Thu nh~peua HQi dong Quan tri, Ban Giam docva Ban Kiem soat

28

691.905.373.477469.956.099.08678.873.098.42475.558.573.00023.403.845.27220.532.000.00021.920.900.465

972.720.000282.978.40975.000.000

330.158.821

296.000.000.000296.000.000.000

340.000.000.000340.000.000.000

19.341.054.79519.341.054.795

13.754.278.57213.754.278.572

4.089.108.989

19.297.046.3639.979.435.638

782.627.625.288598.558.869.25214.477.928.36799.994.570.00064.920.555.855

636.000.000

315.280.000282.696.121

2.248.318.4201.009.645.455183.761.818

50.000.000.00050.000.000.000

'-.J('j',

100.000.000.000100.000.000.000

17.153.698.63117.153.698.631

6.102.392.9066.102.392.906

4.250.062.874

CONG TY CO PHAN XI MANG VICEM BUT SO'NTHUYET MINH BAo cAo TAl CHINH (Tiep theo)

Sci du' chu ye'u voi cac ben lien quan t~ingay ke't tiuic nien d9 ke' toen:

Cae khoan phai thu khach himg ngiin hanTong Ceng ty Xi mang Viet NamCeng ty Co ph~mXi mang Vicem Hoang MaiCeng ty Co phan Xi mang H~ LongCeng ty Co phan Xi mang Bim sonCeng ty TNHH M9t thanh vien Xi mang Vicem HoangThachCeng ty TNHH M9t thanh vien Xi mang Vicem Hal Phonq

Phai thu ngiin han khacCeng ty Co phan Xi mang Vicem Hoang Mai

Phai tra ngu'oi ban ngiin hanCeng ty Co phan Vicem V~t tu v~n tai Xi MangCeng ty Co phan Vicem Bao bi But SdnCeng ty Co phan Vicem Thach cao Xi mangCeng ty TNHH MTVXi mang Vicem Tam Di~pCeng ty Co phan Xi mang Bim sonCeng ty Co phan Vicem Bao bi Bim SdnTong Ceng ty Xi mang Vi~t NamVi~n Ceng ngh~ Xi mang VICEMCeng ty Tu' van Dau tu' Phat trien Xi mangNha may V~t li~u chiu hia kiem tinh VN-Ceng ty TNHHMTV XM Hoang Thi;lChCeng ty Co phan Xi mang Ha Tien 1

Ngu'oi mua tra tlen tru'ae ngiin h~nCeng ty Co phan Vicem Thu'dng mai Xi mang

Phai tra khaeCeng ty Co phan Xi mang Vicem Hoang MaiVi~n ceng ngh~ Xi mang Vicem

Chi phi phai tra ngiin h~nTong Ceng ty Xi mang Vi~t Nam

Vay ngiin h~nva vay dai h~nTong Ceng ty Xi mang Vi~t Nam

29

So euoi namVND

396.133.000349.991.60046.141.400

331.298.000331.298.000

254.427.787.68880.199.965.09268.468.101.12235.552.828.29027.842.940.40024.157.553.7119.808.713.7057.099.965.368972. 720.000325.000.000

2.571.177.2792.571.177.279

60.887.40060.887.400

4.207.397.2604.207.397.260

340.000.000.000340.000.000.000

MAUSOB 09-0N

So dau namVND

51.379.336.4002.997.634.800

22.546.141.4009.977.379.2008.566.751.0005.401.430.000

1.890.000.000

331.298.000331.298.000

253.260.012.525122.186.905.40661.385.508.72654.407.191.4405.964.585.200

698.608.9005.704.247.103

602.000.0002.000.000.000

310.965.750

2.688.745.3062.688.745.306

450.344.678135.064.678315.280.000

9.224.410.9599.224.410.959

296.000.000.000296.000.000.000

CONG TY CO PHAN XI MANG VICEM BUT SO'NTHUYET MINH BAo cAo TAl CHiNH (Tiep theo) MAu so B09-0N

32. £)IEUCHiNH HOI TO

Can ClI vao Chuan rrurc Ke toan Vi~t Nam 56 29 - Thay doi chinh sach ke tcan lfoc tinh ke toan vasai sot, Cong ty 6216ieu chinh hoi t6 56 li~u theo Thong boloket qua 56 542/TB- TNN ngay 20 thanq8 narn 2019 cua Kiem toan Nha nuoc 66i voi bolocolo tat chinh cho narn tai chmh ket thuc ngay 31thanq 12 nam 2018 vao bolocolotai chinh narn 2018, dSn den thay 60i 56 Ii~u 0 sanh cua bolocolotai chinh cho narn tai chinh ket thuc ngay 31 thanq 12 narn 2019. Do viec ap dunq hOi t6 nay, 56Ii~u cue cac chi tieu tren bolocolo tai chinh cho narn tai chinh ket thuc ngay 31 thanq 12 nam 2019thay 60i nhlf sau:

Chi tieu Mii so SoOaunarn So dieu chinh 56 dau nam(So li~u (Trinh bay lai)

dii bao cao)VND VND VND

BANGcAN eOI KETOANCaekhoan phai thu ngan hanPhaithu nganhan khaeDI/ phong phaithu nganh!Jnkh6 doiHang ton khoHimgton khoNg ngan h~nThue va caekhoanphai n(lp Nhanl10eVon ehu so hii'uLQinhu~nsau thue ehl1aphan ph5i- Lc;finhu~n sau thue chua phan ph6i

136137

7.465.880.587(137.051.257)

205.035.461137.051.257

7.670.916.048

141 395.158.037.003 451.625.33 395.609.662.342

313 23.368.067.020 24.753.897.3951.385.830.37

421b 20.493.650.489 (592.118.318) 19.901.532.171

BAOCAO KETQUA HO~TeQNG KINH DOANHGiil von hang ban 11 2.647.990.031.888 5.294.940.53 2.653.284.972.424Doanhthu ho~t d(lng tai ehinh 21 7.631.394.431 205.035.46 7.836.429.892Chi phi quan Iy doanhnghi~p 26 117.288.831.206 (4.349.757.178 112.939.074.028Chi phi thue thu nh~pdoanh nghi~p 51 21.748.122.298 {148.029.579 21.600.092.719h~n hanh

BAO cAO LlIu CHUYENnEN T~LQinhu~n tnJ'oethue 01 42.472.699.104 (740.147.8971 41.732.551.207Caekhoandl1ph6ng 03 B56.48457~ 856.484.579Giam/{tang)caekhoanphai thu 09 (94.982.610.329) {342.086.718 (95.324.697.047)Giamhangton kho 10 44.209.260.671 {451.625.339 43.757.635.332rang caekhoanphai tra (Kh6ng ke liii 11 110.638.559.100 677.375.37S 111.315.934.475vay phai tra, thue thu nh~pdoanhnghiepphai n(lp)

-CoThi Thu HienNgu'oi-I~pbieu

Le Th! KhanhKe toan tru'ong

£)0Tien T~inhTong Giamdoc

NgiW20 th .ng 3 nam 2020

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