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TRANSCRIPT
MauzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBACBTT/SGDHCM-02zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Appendix CBTTISGDHCM-02
71/~11 CONG TY co PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA111 262ANam Ky KhCriNghia, P.8, Q.3, TP.HCM
~r~/' Tel: 028.383?0855 Fax: 028.38332754"lJzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAhttp://www.tIcroup.com.vn
CONG HOA xA HOI CHU NGHiA VI¥T NAM
I>qc l~p - T\l' do - Hanh phuc
THE SOCIALIST REPUBLIC OF VIETNAMIndependence - Freedom - HappinessS8: .41:./2019/CV-TIE
No: 4rl:-. .!2019/CV-TIETP. HCM, ngay~rthcing 04. ndm 2019
TP. HCM, dayJ.~month O'f year 2019
CONG BO THONG TIN DISCLOSURE OF INFORMATION ON THE
THEN CONG THONG TIN DI~N TU CVA STATE SECURITIES COMMISION'S
UYBAN CHUNG KHoAN NHA NlfOC PORTAL AND HOCHIMINH STOCK
VA SGDCK TP.HCM EXCHANGE'S PORTAL
Kinh goi/ To: - Uy ban Chung khoan Nha mroc/ The State Securities Commission
- Sa Giao dich chirng khoan TP.HCMJHochiminh Stock Exchange
- Ten t6 chirc / Organization name:Cong ty C6 ph~n TIE
- Ma chirng khoan/ Securities Symbol:TIE
- uta chi t1'\1 sa chinh/ Address: 262A Nam Ky Khoi Nghia, Phuong 8, Quan 3, TP.HCM
- Dien thoai/ Telephone:028 38330855
- Fax: 028 38332754
- Ngiroi thirc hi~n cong b6 thong tin! Submitted by:Ong Tr§n Th~ Vinh
- Chirc vW Position: Chu tich Hqi dang quan tr]
Loai thong tin cong b6 : [g] dinh ky 0 b~t thuong 024h o thea yeu c~u
Information disclosure type:[g] Periodic 0 Irregular 024 hours 0 On demand
Nqi dung thong tin cong b8 (*)/ Content of Information disclosure (*):
Cong ty C6 ph~n TIE cong b6 Bao cao tai chinh Hop nh~t nam tai chinh k~t thuc ngay 31
thang 12 nam 2018.zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
112
Thong tin nay da duoc cong b6 tren trang thong tin di~nzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAill cua cong ty/quy van ngay:zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
4-.'L/.O."I-.l2019 tai dirong d§n : http://www.tiegroup.com.vn.
This information was disclosed on Company/Fund's Potral ondate J..?:.I.QI(.l2019Available
at: http://www.tiegroup.com.vn.
Toi cam kSt cac thong tin cong b6 tren day la dung su that va hoan toan chiu trach nhiem
tnroc phap lu~t vS nQidung cac thong tin da cong b6./
I declare that all information provided in this paper is trueand accurate; I shall be legally
responsible for any mispresentation.
D~i di~n tA chire
Organization representative
Ngiroi dai di~n thee phap lu~tlNguai UQ CBTT
Legal representative/Party authorized to disclose information
(Ky, ghi ra ho ten, clnrc vu, dong ddu)
(Signature, full name, position, and seal)zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Taj lieu ilinlt kem/Attachment
Ta; /ieu lien quan ilin viecCBTr/ Documents related to the disclosure- Bao cao tai chinh HQ'PnhAt nam tai chinh k~t thuc ngay 31112/2018.
2/2
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IIIIIIIIzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
BAo cAo TAl CHiNH HO'P NHAT zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA•
NAM TAl CHiNH KET THUC NGAV 31 THANG 12 NAM 2018
CONG TV co PHAN TIE
II
I
ICONG TV CO PHAN 11E
IIzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
MVCLVC
Trang
I1. M1}c11}c
2. Bao cao cua Ban Tang Giam d6c
I3. Bao cao ki~m toan dQc l~p
IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA4. Bang can d6i ki toan t=iiingay 31 thang 12 nam 2018
I 5. Bao cao kit qua hoat dQng kinh doanh
Icho nim tai chinh kit thuc ngay 31 thang 12 nim 2018
6. Bao cao hru chuy~n ti~n t~cho nam tai chinh kit thuc ngay 31 thang 12 nam 2018
1
2-3
4-5
6-9
10
11-12
II
7. Ban thuyit minh Bao cao tai chinhcho nam tai chinh kit thuc ngay 31 thang 12 nim 2018 13 -44
I***********************
IIIIII
CONG TV CO PHANzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBATIE
BAo cAozyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBACVA BAN TONG GIAM DOC
Ban Tbng Giam d6c Can? ty cb phan TIE (sau day goi t~t la "Cong ty") trinh bay bao cao cua minh cung voi
Bao cao tai chinh hQ'Pnhat cho nam tai chinh k~t thuc ngay 31 thang 12 nam 2018 bao g6m Bao cao mi chinh
tbng hQ'Pcua Cong ty cb phin TIE va cac cong ty con (goi chung la "Tap doan").
Khai quat v~ Cong tyCong ty C6 phin TIE diroc thanh I~p illvi~c c6 phfut hoa Doanh nghiep Nha mroc la Cong ty san xuAt kinh
doanh XuAt nhap khAu TIE. Cong ty hoat dQng thee GiAy chirng nh~n dang ky doanh nghiep s6 0301173454
(s,6 cfi 4103002484) dang ky lk diu ngay 13 thang 7 nam 2004 do Sa K6 hoach va DAu illTP. H6 Chi Minh
cap., , ,.(J,:)()11:
Trong qua trinh hoat dQng, Cong ty da duoc Sa K6 hoach va DAu illTP. Ho Chi Minh cap bo sung cac Giay ~~'
chirng nh~ dang leY doanh ngh}~p thay d6i ill Ik .1 d6n lk 19 v€ vi~c b6 sung ngh€ kinh doanh, thay d6' ~'?' CONengum d~i di~n phap lu~t, tang von di€u l~ va thay doi dia chi nvzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAsa chinh. c6 p~
TilTf\l saho~t dQng
- Dia chi
- l)i~n tho~i
- Fax
: s6 262A, duemg Nam Ky KhOi NghTa, PhuOng 8, Qu~n 3, TP. H6 Chi Minh
: (84-28) 38 330 855
: (84-28) 38 332 754
Cong ty co cac dan vi ttvc thUQCsau:
Ten dan vi Dia chi
Xi nghi~p Co di~n TIE Khu san xuat Binh Chuan, huy~n Thu~n An, tinh Binh Duang
(Chi nhanh da cham dlrt ho~t dQng ill ngay 06 tMng 3 nam 2019 thee
Quy6t djnh cua HQi d6ng quan'trj s6 02/20 19/QD-HDQT ngay 06 thang
3 nam 2019)
Chi nhanh Cong ty C6 phdn TIE s6 249 - 251, dUOng Nguy~n Trung Tn,rc, khu ph6 5, thi trAn Duang
t~i Phli Qu6c Dong, huy~n PM Qu6e, tinh Kien Giang
(Chi nMnh da chAm dlrt ho~t dQng illngay 30 thang 11 nam 2018 thee
Quy6t dinh cua HQi d6ng quan tri s6 03/2018/QD-HDQT ngay 30 thang ~
II nam2018) ~~~I.)O~
Chi nMnh Cong ty cb phAn TIE T6 24, phuOng Ye~ Sa, qu~n Hoang Mai, TP. Ha NQi ,~~ .. c6~t~i Ha NQi (Chi nhanh da cham dlrt ho~t dQng ill ngay 20 thang 9 nam 2018 theo. ::E' TR~CHNHI
Quy6t dinh cua HQi d6ng quan tri s6 01/2018/QD-HDQT ngay 20 thang * KIEMTOAI
9 nam 2018) ~P_.A A C
Ho~t dQng kinh doanh ehinh cua Cong ty la: thi6t k6 san xuAt, gia cong.l~p rap va ki~ d?~ cae m~t hang ~. T.di~n illdan d\mg; d~i Iy ky gui hang hoa; mua ban hi109 hoa lien quan den cac san pham ve giay,oo. -
HQi dAng quan trj va Ban di~u hanh, qmtn Iy
Cac thanh vien HQi d6ng quan tri va Ban diSu hanh, quim Iy cua Cong ty trong nam va cho d~n thai di€m I~p
bao cao nay bao g6m:
Hvi dang qulin triHo va ten Chuc V\1 Ngay tai b6 nhi~m
Cng Trio Th~ Vinh
Ba De; Thi Kim Oanh
Ong Le NgQc Hung
Chu tich
Thanh vien
Thanh vien
Ngay 18 thang 8 nam 2017
Ngay 18 tMng 8 nam 2017
Ngay 18 thang 8 nam 2017
Ban kiim sodtHo va ten Chuc vI,! N gay bb nhi~m/tai bb nhi~m
Tai bb nhi~m ngay 18 thang 8 nam 2017
Bb nhi~m ngay 18 thling 8 nam 2017
Bb nhi~m ngay 18 thling 8 nam 2017
Ba Nguy~n Thi Ki~u Di€m
Ba Nguy~n Thanh Vy
Sa Le Thi Thu Hft
TruOng ban
Thanh vien
Thanh vien
2
I
IIzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
CONG TV CO PHAN TIEBAo cAozyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBACVA BAN TONG GIAM DOCzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(tiSp theo)
Ban TangzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAGidm tt6cHo va ten Chtrc vu Ngay b6 nhiem
Ba D6 Thi Kim Oanh
Ba Pham Thuy Oanh
Ong Dang Chu Dung
Ong Le Ngoc Hung
T6ng Giam d6c
Ph6 T6ng Giam d6c
Ph6 Tlmg Giam d6c
Ph6 T6ng Giam d6c
Ngay 28 thang 5 nam 2016
Ngay 13 thang 4 nam 2016
Ngay 13 thang 4 nam 2016
Ngay 01 thang 3 nam 2017
D~i di~n theo phap lu,t
Nguoi dai dien theo phap lu~t cua Cong ty trong nam va cho d~n thai di~m I~p bao cao nay la Ba D6 Thi Kim
Oanh - T6ng Giam d6c (b6 nhiem ngay 28 thang 5 nam 2016).
~~~ ~Cong ty TI;ffiH Ki~m toan va Ttr vAn A&C da duoc chi dinh kiem toan Bao cao tai chinh hop nhAt ch 3~~
~;:;:;;~~~:~~;:;:;m~~~;~:i~~C~:pT:~d::michinh hopMit phan anh trung thuc va L~YI:~:tinh hinh tai chinh hqp nhAt, kSt qua ho~t di;>ngkinh doanh hqp nhAt va luu chuy~n ti~n t~ hqp nhAt cu ~.
doan trong narn. Trong vi~c l~p Bao cao tai chinh hqp nhAt nay, Ban T6ng Giam d6c phai: r:-.. '• ChQn 1t,ra cac chinh sach kS toan thich hqp va ap d\mg cac chfnh sach nay rni;>tcach nhAt quan;
• Thl!c hi~n cac xet doan va cac uac tinh mi;>tcach hqp Iy va th~ trQng;
• Neu ro cac chuAn ml!c kS toan ap d\mg cho T~p doan c6 duqc tuan thu hay khong va cit ca cac sai I~ch
trQng ySu da duqc trinh bay va giai thich trong Bao eao tai ehinh hqp nhAt;
• L~p Bao cao tai chinh hqp nhAt tren cO"saho~t dQng lien tl,lctm truOng hqp khong th€ cho r~ng T~p doan
se tiSp 1\lcho~t di;>nglien 1\lc;
• Thi~t l~p va thl,le hi~n h~ th6ng ki€m soat nQi bi;>rni;>tcach hfru hi~u nh~rn h~n ch~ rui ro c6 sai s6t trQng
y~u do gian l~n ho~c nhArn Ifrntrong vi~c I~p va trinh bay Bao cao tai chinh hqp nhftt.
Ban T6ng Giarn d6c dam bao cac s6 k~ toan thich hqp duqc luu giiI dfty du d~ phan anh tinh hinh tai chinh
hc;rpnhAt eua T~p doan vai rnuc dQ chinh xac hqp Iy t~i bAtkY thai di~rn nao va eac s6 sach kS toan tuan thu
che di;>k~ to(ln ap d\mg. Ban T6ng Giaf!1d6c ciing chiu trach nhi~m quan ly cae tai san cua T~p doan vii! 1 '
da thl!c hi~n cac bi~n phap thich hqp de ngan ch~n va phat hi~n cac hanh vi gian l~n va cac vi ph~m khac. $.~/,G TY .-!'
Ban T6ng Giam d6c cam kSt da tuan thu cac yeu cAu neu tren trong vi~c I~p Bao cao tai chinh hqp nh~4HiiuHAN~. ',:z:VA TlfVAN
Pbe duy~t Bao cao tili cbinh hCfpnh§t .£ C ~*Ban T6ng Giarn d6c phe duy~t Bao cao tai chinh hqp nhAt dinh kern. Bao cao tai ehinh hqp nhAt da pha ' ~
trung th\IC va hqp Iy tinh hinh tai chinh hqp nhAt eua T~p doan t~i thai di~m ngay 31 thang 12 nam 20ll!\.l~II'i~'K
nhu kSt qua ho~t di;>ngkinh doanh hqp nhAt va ,tinh hinh luu chuyS~ ti8n t9 hqp nhAt cho nam tai chinh kSt
thtic cung ngay, phu hqp vai cac Chuan ml!c Ke toan Vi~t Nam, Che di;>Ke toan doanh nghi~p Vi~t Nam va
cac quy diM phap Iy e6 lien quan dSn vi~c I~p va trinh bay Bao cao tai chinh hqp nhftt.
Do Tbi Kim Oanh ,J/z/TAng Giam dBc ./ / .
Ngay 24 thing 4 nam 2019
3
A&G~~A&C AUDITING AND CONSULTINGCO.,LTD.
HeadOffice 02 Truong Son St., Ward 2, Tan Sinh Dist., Ho Chi Minh City, VietnamTel: 028. 3. 5472 972 Fax: 028. 3 5472 970 kttv@a·c.com.vn
Branch in Hanoi 40 Giang Vo St., Dong Da Dist., Ha NoiTel: 024.zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA3 736 7879 Fax: 024. 37367869 kttv.hn@a·c.com.vn
Branch in Nha Trang Lot STH 06A.Ol, Le Hong Phong II Urban Area, Phuoc Hai Ward, Nha Trang CityTel: 0258.2465151 Fax: 0258. 2 465 806 [email protected]
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Branch in Can Thowww.a-c.com.vnzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
86: 1.0923/19ffC-AC
BAo cAo KIEM ToAN DOCL~
Kinh gm: cAc co DONG, HOIDONG QuANTRJ vA BAN TONG GIAM DOC
CONG TV CO pHA.N TIE
Chung toi dli kiern toan Bao cao tai chinh hQ'PnhM kern theo cua Cong ty csphin TIE (sau day goi tit la
"Cong ty") va cac cong ty con (goi chung la "T~p doan"), duoc I~p ngay 24 thang 4 nam 2019, ill trang 06
d~n trang 44, bao gam Bang can d6i k~ toan hQ'PnhAt tai ngay 31 thang 12 nam 2018, Bao cao k~t qua hoat
d<)ogkinh doanh hQ'PnhAt, Bao cao hru chuyen tj~n t~ hQ'PnhAt eho nam tai chinh k~t thuc cung ngay va Ban
thuyet minh Bao cao tai ebinh bQ'Pnhfrt.
Trach nhi~m cua Ban Tang Giam aBc
Ban Tbng Giam d6c Cong ty chiu trach nhiem vS viec I~p va trinh bay trung thuc va hop ly Bao cao tai chinh
hQ'Pnh§t cua T~p doan theo cae ChuAn mvc K~ toan Vi~t Nam, Ch~ d<)Ke toan doanh nghi~p Vi~t Nam va
cac quy dinh phap Iy c6 lien quan d~n vi~e I~p va trinh bay Bao cao tai chinh hQ'PnhAt va chiu trach nhi~m v~
ki~m soat n<)ib<)rna Ban Tbng GiAm d6e xae djoh Ia cin thieh d~ dam bao cho vi~c I~p va mnh bay Bao cao
tai chinh hQ'PnhAt khong c6 sai s6t trQng y~u do gian I~ ho~c nh~m I~n.
Trach nhiem cua Ki~m toan vien
Trach nhi~~ cua chung toi la dua ra y ki~n vS Bao cao rai chinh hQ'PnhAtdva tren k~t qua cua eUQcki~m toano
Chung toi dli ti~n hanh ki8m toan theo cac Chufin mvc Ki8m toan Vi~t Nam. Cae chufin mt,re nay yeu d.u
chUng toi tuan thu chuftn mvc va cae quy djoh vS d;;toduc nghS nghi~p, I~p k~ ho~ch va tht,rc hi~n cUQeki~m
toan d~ d~t duQ'csv dam bao hqp Iy vS vi~c li~u Bao eao tai ebinh hQ'PnhAt eua T~p doan c6 con sai s6t trQng
y8u hay khong.
Cong vi~c ki~m toan bao gam thve hi~n cae thu tl,lcnhfun thu th~p cae bfu1gehlrng ki~m toan v€ cac s6 li~u va
thuy~t minh tren Bao cao tl'tichfnh hQ'PnhAt. Cae tM t\lc ki~m toan duQ'c lila chQn dva tren xet doan eua ki~m
toan vien, bao gam d{mh gia rlii ro e6 sai s6t trQng ySu trong Bao cao illchinh hQ'Pnh§t do gian I~ ho~c nh~m
I~. Khi tht,rc hi~n danh gia cae nji ro nay, ki~m toan vien dli xem xet ki~m soat nQi bQcua T~p doan lien quan
d~n vi~c I~p va trinh bay Bao cao tai ehinh hqp nhAt trung thvc, hQ'PIy nh~m thi~t k~ cae tM t\lC ki~m toan
phil hQ'Pvai tlnh hinh th\lc t~, tuy nhien khong nh~m m\lc dich dua ra y ki~n vS hi~u qua Clla ki8m soat nQib{>
cua T~p doan. Cong vi~c ki~m toan cling bao gam danh ~ia tinh thi.ch hqp clla cac chfnh saeh k~ toan duQ'cap
dl,mg va Hnh hQ'PIy clla cae uac tioh k~ toan eua Ban Tong GiAm d6c cling nhu danh gia vi~c trinh bay tbng
th~ Bao cao tai ehinh hqp nhAt.
Chung toi tin tu6ng rkg cae b~ng chung ki~m toan rna chung toi Oa thu tMp duQ'c la dAy du va thieh hqp lam
cO'56 cho y ki~n ki~rn toan trai nguQ'eeua chung toi.
Coo sO' cua y ki~D ki~m toaD trai DgllQ'C
Nhu dli trinh bay 6 Thuy~t minh s6 I.5c, T~p doan chua hQ'PnhAt Bao cao tai chinh eua hai cong ty con la
Cong tyzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAcb ph~n San xu§t ThuO'Ogm~i B~n Nghe va Cong ty cb phAn ThuO'Ogm~i Dich V\l Tbng hQ'PB~n
Nghe rnAT~p dOM dl1mua vao tM.ng 12 nAm 2018 va dang trong qua trinh chtly~n giao, do hai cong ty con
nay chua th8 hoan tit s6 li~u tai ehinh ~i thai di€m mua, cling nhu d8n thai di~m hi~n ~i. Theo quy dinh eua
cae ChuAn ml,TeK8 toan Vi~t Nam, Ch8 d<)K€ toan doanh nghi~p Vi~t Nam hi~n hanh, Bao cao tai chinh clla
cae eong ty con phai duQ'c hQ'pnhAtvi cong ty con ehiu S\l ki~m soat Clla Cong ty m¥. N8u Bao cao tl'ti chinh
eua Cong ty cb phAn San xuat ThuO'Og rn~i B~n Nghe va Cong ty cb phfuI ThuO'Ogm~i Dieh Vl,l Tbng hQ'P
B~n Nghe duQ'c hqp nh~t, nhiSu khoan m\lc trong Bao cao tai chinh hQ'PnhAtkern tbeo se bi ftnh huemg trQng
y~u. Cac anh huemg d6i vOi Bao cao tl'tiehfnh hqp nhAt do vi~e khong hQ'Pnh§t Bao eao rai chinh cua bai eong
ty con nay Ia chua thS xac dinh dUQ'e.
Al<::)~'·~T
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~An Independent Member of
BAKER TILLYINTERNATIONAL
BAo cAo KIEM ToANzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(ti€p tbeo)
y ki~n trai ngtrQ'c
Theo y kien cua chung toi, do tfun quan trong cua vAn d~ neu tai "Co sa cua y kien kiem toan trai ngucc", Bao
cao tai chinh hQ'PnhAt chua phan anh trung thuc va hQ'Ply, tren cac khia canh trong y~u tinh hinh tai ehinh
hQ'PnhAt cua T~p doan tai ngay 31 thang 12 nam 2018, cling nhu k~t qua hoat dQng kinh doanh hQ'PnhAt va
tinh hinh luu chuyen ti~n t~ hQ'PnhAt cho nam tai chinh k~t thuc cling ngay, khong phu hQ'Pvoi cac Chuan
mire K~ toan Vi~t Nam, Ch~ dQ K~ toan doanh nghiep Vi~t Nam hien hanh va cac quy dinh phap ly co lien
quan d~n viec I~p va trinh bay Bao clio tai ehinh hQ'PnhAt.
Bui n a - PM Tang Giam d3c
S6zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAGidy CNDKHN kiim toan: 0085-2018-008-1
Le T i i~n - Ki~m toan vien
S6zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAlay CNDKHN kiim toan: 0095-2018-008-1
TP. H6 Chi Minh, ngay 24 thang 4 nam 2019
~.~~~
~\ACH{MT(
A9~~
I~'lIilld.geadut"'.mb"ol
BAKER TILLYINTEIlNATIONAL
5
IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
CONGzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBATV CO PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Dia chi: se 262A, duong Nam Ky KhCrlNghia, Phuong 8, Qu~n 3, TP. H6 Chi Minh
BAo cAo TAl CHINH HOP NHAT
Cho nam tai chinh k€t thuc ngay 31 thang 12 nam 2018
BANGCAN DOl KIt ToAN H(1P NHATTal ngay 31 thang 12 nam 2018
Don vi tinh: VND
Ma Thuy@t
CHiTIEU s3 minh se cuAi nam se diu nam
-
T AI SAN NGA.N ~N
117
A- 100 64.543.609.237 188.959.920.763
I. Ti~n va cac khoan tuong dtrong ti~n 110 V.1 9.183.541.826 141.228.750.625'NG
1. Ti~n 111 9.183.541.826 6.178.750.625p~
2. Cac khoan nrong duong ti~n 112 135.050.000.000zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBArn
II. Diu nr tal chinh ng~n han 120 1.013.093.550 1.483.606.850 'YHI._1. Chirng khoan kinh doanh 121 V.2a 4.077.271.370 4.077.271.370
2. Du phong giam gift clnrng khoan kinh doanh 122 V.2a (3.064.177.820) (2.593.664.520)
3. DAu nr n~m gift den ngay dao han 123
III. OIC khoiin phai thu ngiin han 130 19.122.937.154 21.467.372.339
1. Phai thu ng~ han cua khach hang l31 V.3 25.232.839.609 32.842.364.435
2. Tra truce cho nguoi ban ngan han 132 V.4 894.867.698 1.191.263.528
3. Phai thu nl>ibl>ng~ han 133
4. Phai thu thea ti@ndl>k@hoach hop d6ng xay dung l34
5. Phai thu v~ eho vay ng~n han l35
Phai thu ngan han khac
._6. 136 V.5a 5.114.539.625 4.948.529.721 ,44S
7. Du phong phai thu ng~n han kh6 doi 137 V.6 (12.119.309.778) (17.725.010.737)JNG
8. Tai san thieu ehb' xu Iy 139 210.225.392:HI~~
IV. Hang t8n kho 140 V.7 27.987.219.177 20.227.634.068AN V
1. Hangt6n kho 141 46.122.434.013 35.013.478.682&
2. Dl,l'phOng giam gia hang t6n kho 149 (18.135.214.836) (14.785.844.614) T.P-
V. Tai san ng~n b~n kbac 150 7.236.817.530 4.552.556.881
1. Chi phi trazyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAtruoe ng~n h~n 151 V.8a 340.000.000 429.615.462
2. Thu@gia tri gia tang dUQ'ekhfru trir 152 6.037.629.216 3.420.658.193
3. Thu@va cae khofm khac phfli thu Nha nuoe 153 V.17 859.188.314 702.283.226
4. Giao dieh mua ban I~i trai phieu Chinh phil 154
5. Ui san ng~n h~n khac 155
IBao cao nay phai au:!)'ca(,Jccimg viTiBan Ihuy€t minh Bao cao lai chinh h9'[JnhAt
6
ICONG TV COzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAPHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBADia chi: S5 262A, duong Nam Ky Khoi Nghla, Phuong 8, Qu~ 3, TP. H6 Chi Minh
BAo cAo TAI cHiNH HOPNHA T
Cho nam tai chinh k€t thuc ngay 31 thang 12nam 2018
Bang can a8i k~ toan hop nh§t (ti€p theo)
Mil Thuy~t
CHiTIEU.( S8 cu8i nam ' "so Minh So aau Dam
B- TAl sANnM ~N 200 224.903.951.549 85.432.551.988
I. Cac khoan phai thu dai han 210 966.600.000 1.209.853.400
1. Phai thu dai han ella khach hang 211 ~2. Tra truce cho nguoi ban dai han 212 ~
3. V5n kinh doanh 0 cac dan vi true thuoc 213 TV
4. Phai tim ni)i bi)dai han 214 :\N
5. Phai thu vBcho vay dai han 215 ..6. Phai thu dai han khac 216 V.5b 966.600.000 1.209.853.400
47. DVphong phai thu dai han kh6 doi 219 .~';?'
II. Tal sao c8 ajnb 220 51.228.503.521 35.090.637.046
1. Hi san c6 dinh hOuhinh 221 V.9 42.333.907.077 30.279.448.867zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
NguyenzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAgia 222 65.977.541.246 44.865.410.693
Gia tri hao manlily k€ 223 (23.643.634.169) (14.585.961.826)
2. Hi san c6 dinh thue tai chinh 224
Nguyengia 225
Gid tri hao manluy ki 226
3. Tai san c6 dinh vo hlnh 227 V.I0 8.894.596.444 4.811.188.179
Nguyen gid 228 11.422.389.786 5.731.921.787
Gia trj hao mon lilyki 229 (2.527.793.342) (920.733.608) inB§t dqog san aAu hI"
~III. 230 v.n 11.916.526.443 11.916.526.443 TV
Nguy(lngiA 231 13.531.170.316 13.531.170.316 Hifu
GiAtri hao mon lUyk€ 232 (1.614.643.873) (1.614.643.873) ~ TU
CzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAIV. Tai sao dlYdang dai b\ln 240 90.022.594 90.022.594 ;\(c1. Chi phi san xudt, kinh doanh do dang dai h~ 241 ~
2. Chi phi xay dlplg C(J ban do dang 242 V.12 90.022.594 90.022.594
IV. B§u hr tai chinh dai h\ln 250 50.224.139.480 35.187.385.045
1. D§u tu vilo cong ty con 251 V.2b 19.500.000.000
2. D§u tu vilo cong ty li(lnk€t, lien doanh 252 V.2c 25.356.663.230 29.819.908.795
3. D§u tu g6p v6n vao dan vi khAc 253 V.2d 8.674.710.000 8.674.710.000
4. DI,Iphong d§u tu tftichinh dai h~ 254 V.2d (3.307.233.750) (3.307.233.750)
5. DAutu nim giii d€n ngay dao h~n 255
V. Tai san dai h\ln khac 260 110.478.159.511 1.938.127.460
1. Chi phi tra tru6c dai h~ 261 V.8b 795.447.739 26.865.912
2. TAisimthu~ thu nh~phoan l~i 262 V.13
3. Thi€t bi, v~t tu' phv tUngthay th€ dAih~n 263
4. Hi san dAih~ khac 268
I5. LQ"ith€ thuang m<;li 269 V.14 109.682.711.772 1.911.261.548
TONG CONG TAl SAN 270 289.447.560.786 274.392.472.751
II
Bao cao nay phdi ar.(1ca9Ccimgv6'i Bdn thuyit minh Bao cao tai chinh h(1pnhdt 7
IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
CONGzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBATV CO PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBADia chi: se 262A, dirong Nam Ky Kh6'i Nghia, Phuong 8, Quan S, TP. He, Chi Minh
BAo cAo TAI cHiNH HOP NHAT
Cho nam tai chinh k~t thuc ngay 31 thang 12 nam 2018
Bang can d6i k~ toan hQ'P nhAt (ti~p theo)
CHiTIEU
A - NO pllAI TRA.
I. NV ngiin han
1. Phai tra nguoi ban ngin han
2. Nguoi mua tra ti~n truce ngin han
3. Thu~ va cac khoan phai n(lp Nha nuoc
4. Phai tra nguoi lao d(lng
5. Chi phi phai tra nglin han
6. PMi tra n{)i bQ ngin han
7. Phai tra theo ti~n dQk~hoach hop d6ng xay dung
8. Doanh thu chua thuc hien ngan han
9. Phai tra ngin han khac
10. Yay va no thue tai chinh nglin han
11. Du phong phai tra ngan h~n
12. Quy khen thu6'ng, phllc 1Q'i
13. Quy blnh flO gia
14. Giao dich mua ban l(;litrai phi~u Chinh phil
I
ll. NV dai h~n
1. Phili tril ngu(ri ban dai h~
2. Nguai mua tra ti€n truac dili h~
3. Chi phi phili tra dai h~
4. Phai tril n(li bQ v~ v6n kinh doanh
5. Phcii tra nQi bQ dAih~
6. Doanh thu chua thl,l'chi~n dai h~
7. Phcii trci dAih~ khac
8. Yay va nQ'thue tAichinh dAih~
9. Trai phi~u chuy~n d6i
10. C6 phi~u uu dai
11. Thu~ thu nh~p hoan l(;liphili trci
12. Dl,l'phong phcii tra dAih~
13. Quy phat tri~n khoa hQCva cong ngh~
I
I
Mii Thuy~t
s6 minh
300
310
311 V.15a
312 V.16
313 V.17
314
315 V.18
316
317
318
319 V.19a
320 V.20
321
322 V.21
323
324
330
331
332
333
334
335
336
337
338
339
340
341
342
343zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Baa caa nay phai dU(lc dQc cimg vcli Bim thuyit minh Baa cao taichinh h(lJJnhtit
S6 cu6i nam
73.441.762.147
73.441.762.147
10.502.155.303
14.807.992.307
318.609.077
2.123.829.568
2.013.464.434
1.330.511.053
7.264.031.588
35.000.000.000
81.168.817
S6 d~u nam
41.062.515.466
41.062.515.466
27.609.314.959
423.374.361 ~
3.439.818.297 )'~~1.544.413.424
101.714.007 ..
- .~.
65.416.024
7.615.495.577
262.968.817
8
IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
CONG TV CO PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Dia chi: S6 262A, duong Nam Ky Kh6i Ngbia, Phuong 8, Quan 3, TP. H6 Chi Minh
BAo cAo TAI cHiNH HOPNHAT
Cho nam tai chlnh k~t thuc ngay 31 thang 12nam 2018
Bang can (f6i k~ toan hQ'PnhAt(tiep theo)
I
CHiTIEU
B - NGUON VON cHiJSO nou
I. VAnchit sa htru
V5n gop cua chu s6 hilu
C6zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAphdu ph6 thong co quyen bieu quydt
C6phiiu uu daiTh '~l~g du von co phan
Quy€n chon chuyen d6i trai phieu
V5n khac cua chu s6 htru
C6 phieu quy
Chenh l~eh danh gia lai tai san
Chenh l~eh cy gia h5i doai
Quy dAunr phat trien
Quy h6 tro sip x~pdoanh nghiep
10. Quy khac thuQe v5n chu s6 hilu
11. Loi nhuan sau thu~ chua phan ph6i
Lai nhudn sau thui chua phdn ph6i lily ki din cu6i
IcY (rtrCtcLr;rinhu(insaIl thui chua phdn ph6iIcY nay
12. Ngu6n v6n dAutu xay dl,lllgeo ban
13. Lqi ieh eua e6 dong khong ki~m soat
1.
2.
3.
4.zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
5.
6.
7.
8.
9.
Mil Tbuy~tsA minb
400
410
411 V.22azyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
411a
411b
412
413
414
415
416
417
418 V.22a
419
420
421 V.22a
421a
42Jb
422
429 V.22a
n. Ngufin kinb phi va quy kbac 430
1. Ngu6n kinh pW 432
2. Ngu6n kinb phi da hlnh thanh tai san e6 diM 433
I
TONG CQNG NGUON VON 440
Sa cuAi DAm
PbanTbj Thanh NhanNgU"iYjI~p
Ph~mThUy OanhK~ toan trU"Ong
216.005.798.639 233.329.957.285
216.005.798.639
95.699.000.000
95.699.000.000
233.329.957.285
95.699.000.000
95.699.000.000
147.820.799.944 147.820.799.944
(34.809.496.693) (10.577.712.208)
(10.649.712.208)
(24.159.784.485)
(10.577.712.208)
7.295.495.388 387.869.549
289.447.560.786 274.392.472.751
TP. H6 Chi Minh, ngay 24 thang 4 nam 2019
Bao cao nay phaizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAaU(1Cape ding v61 Ban thuyit minh Bao caotai chinh h~ nhdt
1>6 Thj Kim OanhTang Giam dac
9
ICONG TV CO PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Dja chi: s6 262A, duong Nam Ky Kh6i Nghia, Phuong 8, Quan 3, TP. H6 Chi Minh
BAO CAO TAl cHiNH HQP NHAT
Cho nam tai chinh kSt thuc ngay 31 thang 12 nam 2018
BAo cAo KET QuAHO~T DONG KINH DOANH HQP NH.ATCho nam tai chinh k~t tlnic ngay 31 thang 12 nam 2018
cui TIEU
1. Doanh thu ban hang va cung cip djch vy
2. Cac khoan giam trir doanh thu
3. Doanh thu thuin v~ ban hang va cung dp djch vy
4. Gia van hang ban
5. LQi nhu~n gQPv~ ban hang va cung cip djch vy
6. Doanh thu hoat c1Qngtai chinh
7. Chi phi tai chinh
Trong d6: chi phi Hliyay
8. Phin Iili ho~c 1& trong cong ty lien k~t, lien doanh
9. Chi phi ban hang
10. Chi phi quan Iy doanh nghi~p
11. LQi nhu~n thuin tir hoat dQng kinh doanh
I12. Thu nh~p khac
13. Chi phi khac
14. LQi nhu~n khac
15. Tang IQinhu~n k~ toan tnr&c thu~
16. Chi phi thu~ thu nh~p doanh nghi~p hi~n hanh
17. Chi phi thu~ thu nh~p doanh nghi~p hoan I,i
18. LQi nhu~n sau thu~ thu nh~p doanh nghi~p
19.zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAL(ti nhu~n sau Ihui eua e/)ngty mf
20. L(ti nhu~n sau thui eua e6110ngkhong ki€m soot
21. Lili cooban tren cAphi~u
22. Lili suy giam tren cAphi~u
Phan Tbj Thanh Nh:m
NgU'o; I~p
Ph,m Thuy Oanh
K~ toan trU'img
{25.109.112.381l {19.880.671.886l
(24.159.784.485) (19..i20.594. 681)
(949.327.896) (360.o77.i05)
VI.I0 {2.525l {2.273l
VI.lO (2.525l {2.273l
Ma Tbuy~t
s6 minh
01 VI.l
02 VI.2
10
11 VI.3
20
21 VI.4
22
23
VI.5
24 V.2c
25 VI.6
26 VI.7
30
31 VI.8
32 VI.9
40
50
51
52
60
61
62
70
71
Don vi tinh: VND
Nam nay Nllm truoc
110.113.107.558 43.451.901.880
8.667.186.413 904.016.649
101.445.921.145 42.547.885.231
101.141.429.185 40.910.031.381
304.491.960 1.637.853.850
6.797.822.363 4.364.086.903
928.821.773 (250.277.029)
405.479.452
(4.463.245.565) (7.173.222.713)
10.972.773.906 10.238.778.410
23.256.682.063 20.927.789.096
(32.519.208.984) (32.087.572.437)
10.723.789.882 19.542.070.305
3.313.693.279 729.827.253
7.410.096.603 18.812.243.052
(25.109.112.381) (13.275.329.385)
6.605.342.501
Boo coo nay phai dUllCd(ic citng veliBan thuyit minh Boo coo tai chinh h(7pnhdt
, ngay 24 thang 4 nam 2019
1>5 Thj Kim Oanh
TAng Giam d6c
10
ICONG TV CO PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBADia chi: s6 262A, duong Nam Ky KMi Nghia, Phuong 8, Qu~ 3, TP. H6 Chi Minh
BAo cAo TAl cHiNH HQP NHAT
Cho nam tai chinh k~t thuc ngay 31 thang 12 nam 2018
BAo cAo LUU CHUYEN TIEN T¥ HQP NAAT(Theo phuong phap gian ti~p)
Cho nam tai chlnh k~t thuc ngay 31 thang 12 nam 2018
Dan vi tinh: VND
Mil Thuy~t
em rreu s6 Minh Nam nay NAm truoc
I. Luu chuy~n ti~n tir hoat dQng kinh doanh
1.zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAL{Ii nhuQ,n tr~qc thui 01 (25.109.112.381) (13.275.329.385) )1173,
2. m;u chinh cho cdc khotin: -Khau hao tai san c6 dinh 02 V.9, 10, 14 6.228.791.709 3.758.742.014 '~NG1Cac khoan du phong 03 V.2a, 6, 7 3.405.410.442 3.625.169.755 ') PHALai, 16chenh I~ch tY gia h6i doai do danh gia lai cac 04 TIEkhoan rnuc ti~n t~ co g6c ngoai t~
Lai, 16zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAtil hoar dQng d~u nr 05 V.2c; VI.4, 9 (106.578.099) (15.008.842.116)5HQ(
Chi phl lai vay 06 Vl.5 405.479.452 : -Cac khoan di~u chlnh khac 07
3. L{Ii nhuQ,ntir hoa: t1~ng kinh doanh
tr~qc thay ilbi van 11mil9ng 08 (15.176.008.877) (20.900.259.732)
Tang, giam cac khoan phai thu 09 (118.834.063.485) 6.093.784.614
ITang, giam hang t6n kho 10 (10.331.397.423) 1.221.897.652
Tang, giam cac khoan phfli tn:' 11 164.354.431 (2.627.438.032)
Tang, giam chi phi tra truac 12 (407.373.644) (8.496.482)
Tang, giam chUng khoan kinh doanh 13
Ti~n lai vay da tra 14 VI.5 (405.479.452)-....:::
.498;
Thu~ thu nh~p doanh nghi~p da nQp 15 V.17 (3.090.736.487) (5.492.104.686) -Ti€n thu khac til hO!;ltdQog kinh doanh 16
:~Gl
Ti@nchi kMc cho hO!;ltdQng kinh doanh 17 V.21 (181.800.000) (551.886.909)H~MHi
;NVA'
Lim chuyin ti€n thuan til' hOflt il~ng kinh doanh 20 (148.262.504.937) (22.264.503.575) &1__.
T.P\I:-=
II. LtrU chuy~n ti~n tir hOl}tc1qngd§u hr
1. Ti~n chi de mua slim, xay dl,fngtai san c6 djnh va
cae tai san dai h!;lDkhac 21 V.9 (10.841.835.398) (150.000.000)
2. Ti~n thu til thanh ly, nhlll;mg Mn tai san c6 dinh va
cae tAisan dai h!;lDkhac 22 862.318.182 35.870.960.152
3. Ti~n chi eho vay, mua cae c6ng e\l nq cua
dan vi khac 23
4. Ti~n thu h6i cho vay, ban l!;licae cong CI,I nq eua
dan vi khfle 24
IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA5. Tien chi d§.uru, g6p v<3nvilo don vi kMc 25 1.5a; V.2b (15.600.700.766) (18.740.000.000)
6. Ti~n thu h5i d~u tll, g6p v6n vao dan vi khac 26 36.000.000.000
7. Ti~n thu lai eho vay, e6 tue va Iqi nhu~n duqc chia 27 VI.4 6.797.514.120 4.341.335.727
I Lim chuyin ti€n thudn til' hO{ltil~ng ildu t~ 30 (18.782.703.862) 57.322.295.879
Boo coo nay pha; dr.rr;1cdt)ccimg vai Ban thuyit minh Boo coo (ai chinh h(1JJnhdt II
IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
CONG TV CO PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBADja chi: S5 262A, duong Nam Ky KMi Ngbia, Phuong 8, Qu~ 3, TP. H6 Chi Minh
BA.O cA.o TAl CHlNH HOP NHAT
Cho nam tai ehinh ketthue ngay 31 thang 12 nam 2018
Bao cao hru cbuy@nti@ot~ hCfPohit (tiep theo)
Ma Tbuy~t
CHi TIEU~ mioh Nim nay Nim trwcso
m. Luu chuyin ti@otir hogt clQngtai ehlnh
1. Ti6n thu tir phat hanh e5 phieu, nhan v5n g6p cua
chu so hOU 31
2. Ti6n tra l\!oiv5n g6p cho cac chu so hOU,mua lai
e6 phieu cua doanh nghiep da phat hanh 32
3. Tien tbu til di vay 33 V.20 100.000.000.000
4. Tien tni no g5e vay 34 V.20 (65.000.000.000)
5. Ti6n tra nc g5e thue tai chlnh 35 .~
6. ce rue, loi nhuan da tra eho chu so hOU 36 (6.719.054.000) ~Y
IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBALim chuy€n tiJn thulm tir hopt tI~ng tii; chfnhzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA40 35.000.000.000 (6.719.054.000) N
LU'U cbuy@nti@nthu§n trong nim 50 (132.045.208.799) 28.338.738.304 ATi@nva nrong c1lrO'Dgti~n du nim 60 V.l 141.228.750.625 112.890.012.321
.~~
IAnh hu6ng eua thay d6i tY gia h5i doai quy d6i ngol,lit~ 61
141.228.750.625Ti@nva tU01lgd1fO'llgti@ncu8i nim 70 V.l 9.183.541.826
TP. H6 Chi Minh, ngay 24 thang 4 nam 2019
I
Phan Thj Tbanh Nhan
NgtrOi lip
Pb,m Thuy Oanb
K~toan tru<mg
D~Tbj Kim Oanb
Tang Giam d8c
III
BaD CaDnay phai dU(fc d9C ciing vai Ban thuyit minh BaD CaDtaichinh hW nhdt 12
II
II
I
II
IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
CONG TV COzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAPHAN TIEDja chi: sa 262A, dirong Nam Ky Khoi Nghia, Phuong 8, Quan 3, TP. H6 Chi Minh
BAo cAo TAl CHINH HOPNHATCho nam tai chinh k~t thuc ngay 31 thang 12 nam 2018
BANTHUYET MINH BAo cAo TAl CHiNH H(1P NHATCho nam tiii chinh k~t thuc ngay 31 thang 12 nam 2018zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
I.
1.
D~C DIEM HO~T DQNG
Hinh thirc sir hfru v3nCong ty C6 phAn TIE (sau day goi tAt la "Cong ty" hay "Cong ty my") la cong ty c6 phAn.
2. Linh vl}'c kinh doanhLinh VI!C kinh doanh cua Cong ty la thuong mai - dich vu.
3. Ngiioh ngh~ kinh doanhHoat dong kinh doanh chinh ella Cong ty la: thi~t kS san xu!t, gia cong lAp nip va kinh doanh cac m~thang di~n illdan dung; dai ly kY giri hang hoa; mua ban hang hoa lien quan den cac san phfun v~ gi!y,
4. Chu kY san xu§t, kinh doanh thOng tbuongChu ky san xuAt kinh doanh thong thuong cua T~p doan khong qua 12 thang.
5. cAu true T~pdoiinT~p doan bao g6m Cong ty my va 5 cong ty con chiu su kiem scat cua Cong ty m~. Trong do, 3 congty con duQ'c hqp nhAt trong Bao cao tai chinh hqp nhAt nay va 2 cong ty eon khong dUQ'ehQ'PnhAt.zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Sa. Thong tin vi tai eau true T~p doimMua cong ty conNgay 11 tMng 10 nam 2018 T~p doan mua 51% e6 phAn ella Cong ty C6 phk Du lich B6n Bi~n vo;gia mua la 118.957.500.000 VND, tY l~ v6n nim gifr ~i cong ty nay eling la 51%. M\le dich cua vi~emua them c6 phAn eua Cong ty C6 phAn Du lich B6n Bi~n la dAu tu tim kiSm lQ'inhu~.
Chi ti~tv~ gia g6c eua cac tai san va ng phili tril clla Cong ty C6 phAn Du lieh B6n BiSn duQ'c mua vao
ngay mua va 19i thS thU01lg m~i nhu sau:
Tid sanTi~n va cac khoan tu01lg dU01lgti~nPhai thu ngAn h~n ella kbach hangTcl truac cho nguai banThuS va cac khoan phili thu Nhil nuae
Chi phi tril truae ngAn h~nNguyen gia tai sim c6 dinh hUt!hlnhHao mon tai san c6 dinh hUt! hlnhNguyen gia tai san c6 dinh vo hinhHao mon tai san c6 dinh vo hinhHang t6n kho .
N{1pha; IraPhili tra nguai ban ngAn h~nNguaj mua tra tien truac ng~n h~nThu~ va cae khoan phai nop NM nuac
Giti tri euazyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAuli san 'thulinL{1i ieh eua et5 dang khong kiim soatGia tri h(1p Ij eua tai san thulin dU'{1emua (a)Gia pM h(1p nhat kinh doanh (b)Lqi th~ tbU'011gm~i [(b) - (a)]
3.899.299.23419.971.7533.575.000
154.853.200176.888.226
17.308.366.533(9.866.416.352)
5.620.467.999(1.525.990.804)
549.013.408
( 173.314.197)(41.761.053)
( 160.3 53.487)
16.034.599.460(7.856.953.735)
8.177.645.725
118.957.500.000110.779.854.275
Bim thuyit minh nay la mpt bi)phqn h9P thanh va phai dU(lcd(Jccimg v(riBao cao (ai chinh h9P nhdt 13
CONG TV CO PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBADia chi:zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAs6 262A, duong Nam Ky Khm Nghia, Phuong 8, Quan 3, TP. H6 Chl Minh
BAo cAo TAl cHiNH HOP NHATCho nam tai chinh k~t thuc ngay 31 thang 12 nam 2018
Ban thuy~t Minh Bao cao tikichinh hop nhit (ti€p theo)
LQ'ith~ thirong mai khi mua Cong ty C6 phAn Du lich B6n Bi~n duoc tinh toan tren co so gia g6c cua
tai san thuAn cua cong ty con nay tai tho; di~m mua rna chua duoc tinh toan tren co so gia tri hop ly
cua tai san thuAn cua cong ty con nay. D6ng thai, T~p doan ciing dang hop nhAt tai san thuan cua cong
ty con nay vao Bao cao tai chinh hop nhAt thea ?ia g6c thay vi gia tri hop ly do T~p doan chua co co
so chic chin d~ xac dinh gia tri hop ly tai thai diem nay.
Ti8n chi thuArrd~ rnua Cong ty C6 phAn Du lich B6n Bi~n:
T6ng gia tri khoan dAutu
Khoan nQ'chua tra
Tni b~ng ti8n
Ti8n va cac khoan tuang duang ti8n cua Cong ty C6 phAn Du lich B6n Bi~n t~i
ngay rnua
Ti~n chi thuin
118.957.500.000
(1.686.4 75.174)
117.271.024.826
(3.899.299.234)
113.371.725.592
Bao cao k~t qua ho~t dQng kinh doanh hqp nh~t bao g6m doanh thu thuAn quy 4 narn 2018 cua Cong
ty C6 phArrDu lich B6n Bi~n la 4.352.336.909 VND, lQ'inhu~ sau thu~ thu nMp doanh nghi~p tuang
(rng la (1.615.152.180) VND.
Ngoai ra, ngay 03 thang 12 narn 2018 T~p doan ciing mua 3.100.000 c6 phAn chi~m 77,5% v6n diSu l~
cua Cong ty C6 phAn San xuAt Thuang m~i B~n Nghe vai gia chuy~n nhUqng la 62.000.000.000 VND
va 777.500 c6 phArrchi~rn 77,75% v6n diSu l~ eua Cong ty C6 phAn Thuang m~i Djch V\l T6ng hqp
B~n Nghe vai gia chuy~n nhtrqng la 15.550.000.000 VND. Hi~n t~i, hai cong ty nay da co dang kYkinh doanh m6i va chuy~n quy8n so huu sang cho T~p doan nhung T~p doim chua chi tra h~t cho ben
ban do ben ban chua th~ hoan tAt s6 li~u tai chinh t~i ngay mua.zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
5b. Danh sach cac congzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAty con ilU'f/c h(1pnhatTy l~
quyen
bi€u
guyetTen cong ty Dja chi tT\l s6 chlnh
Ho~t dQng kinh doanh TY l~ Ty l~
chinh v6n gop lqi fch
Thi~t k~, kinh doanh
ph~n mem, thi~t bi
di~n tU va may vi tinh. 51,00% 51,00% 51,00%
Sim xu~t va ban buon
cae san phc1m~p gi~y.I
Cong ty TNHH Giili pMp
Thong minh Sai Gon
S6 760, dUOng Di~n Bien Phil,
PhuOng 10, Qu~ 10, TP. H6
Chi Minh
T~g 9, Toa nha Vietcomreal-
S6 68, dUOng Nguy6n Hu~,
phuOng B~n Nghe, Qu~n 1, TP.
H6 Chi Minh
S6 30, dUOngNguy6n Dlnh
Chi€u, phuOng Ham Ti~n, TP.
Phan Thi~t, Binh Thu~n 51,00% 51,00% 51,00%
Cong ty TNHH VAn
pMng phc1mTIE Mien
B~c (ten ell hi Cong ty
TNHH Vinh Ti~n - TIE)
Cong ty C6 ph~ Du lich
B6n Bi€n
I 90,00% 90,00% 90,00%
Dich V1,l luu tru nglin
ngay.
I
Ban thuyit minh miy la m(Jt b(JpMn h(1p thilnh va phai QU(J"cQ9Cciing v6i Baa caa tai chinh h(1p nhdt
,~
/<::)' ((~. TRAC, :::E .'
.~
14
IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
CONG TV CO PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBADia chi: S6 262A, duong Nam Ky Khoi Ngbia, Phuong 8, Quan 3, TP. Hb Chi Minh
BAo cAo TAr cHiNH HOPNHA.TCho nam tai chinh k€t thuc ngay 31 thang 12nam 2018
Ban thuy~t minh Bao cao tsi chfnh hQ'pDhAt (tiep theo)zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
5c. Cac cong ty conzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAhi lop; kho; qua trinh h(fJJnhatTy l~quy€n
Heat dQng TY l~ bieu
~T~e~n~c~on~g~*~~.__ ~D~I~:a~c=hl~·tru~.~s~o~c=h=inh~~kinh='~d=o~ruili==~c~hi=nh=-__ ~_~l~~~'i~ch~~qu~y~e~t~L~y~d~o _Cong ty Co phan sa 262A, duong Nam Ban buon db dung khac 77,50% 90% Hien dang cho chuSan xuAtThuong Ky Khoi Nghia, cho gia dlnh (chi ti€t: mua so hlhl cu hoan tAtmai B€n Nghe (i) Phuong 8, Quan 3, ban van phong pham, s61i~u tai chinh nen
TP. H6 Chi Minh, dung cu hoc t~p, bach hoa; chua tiep c~ duocVi~t Nam mua ban n6n bao hiem; s6 lieu nay.
mua ban d6 di~n dandung. Ban buon san ph~
nhua gia dung).La III - 9B, Duong Ban buon db dung khac12, khu cong nghi~p cho gia dinh (chi ti€t: banTan Blnh, phuOng buon v~ phOngph~m).
Tay Th~, qu~n TanPhu, TP. H6 ChiMinh, Vi~t Nam
Cong ty c6 phanThuong m~i Dich
l •V\lTong hgp BenNghe (ii)
77,75% 90% Hien dang cho chuso hlhl cu hofmtAt
s6 li~utai chfnhnen chua tiep c~duqc s6 lieu nay.
~.~.i)7'
C
(I.~
.~
(i) T~p doim n~m gifr 77,5% quy~n bi~u quy~t trl,Teti~p tl;li Cong ty C6 ph~n San xu~t Thuong ml;liB~n
Nghe va 12,5% quy~n bi~u quy~t gian ti~p thong qua Ba D6 Thi Kim Oanh - T6ng Giam d6e.
(ii) T~p doan n~ gifr 77,75% quy~n bi~u quy~t tIVe ti~p tl;liCong ty C6 phk Thuong ml;liDieh Y\l T6ng
hqp B~n Nghe va 12,25% quy~n bi~u quy~t gian tiep thong qua Ba D6 Thi Kim Oanh - T6ng Giam
d6e.
5d. Danh sach cac cong ty lien kit ilu(1cphon anh tTongBao cao taichinh h(1pnhat theo phu01Ig phapvan chuSO' him
Ty l~
~hAnsohlhlSo cuai sa dAu
TY l~quy€nbi~u quy€t
:,\l~--
Cong ty C6phAnV~nh6aTIE
S6 63, dUOngPh~m
NgQcTh~ch,PhuOng6, Qu~ 3,TP. H6 Chi Minh
£)~i ly ve tau, ve may bay; khach s~n;nha hang va cac dich VI,! ~n u6ng
phl,lcV\lluu dQng;dich VI,! ph\lc V\ldbu6ng; ban buon thlJc ph~m; ban Iehang luu ni~m, hang dan lat, hang tMcong my ngh~; ho~t dQngcua cac cO'so th~ thao; ho?t dQng cua cac congvien vui chO'iva cong vien thea chu
d€; san soc da m~t; cit t6c, lam dAu,gQidAu;cho thue xe co dQng cO';d~iIy du lich; di@uhanh tua du lich; djch
V\lh6 trq lien quan d€n quang ba va
t6 chuc tua du lich.
Ban buon sach bao, t~p chi, van
phong ph~m; ban buon bang, dia CD,DVD da ghi am thanh, hinh imh (c6nQidung duQ'cphep luu hanh).
n~m
sa cuai sa dAunrun nam
:01~ Nt
ro~ACongtyTNHH
Ti~n D~t - TIE
sa 4117, duangTMT 3, Khu ph6
I, phuemg TnmgMy Tay, Qu~n
12, TP. H6 ChiMinh
Ho~t di)ngkinh doruilichinhTen cong ty Dia chi tn,J. so chinh
;.._.'ff.-=::::::
20% 20% 20% 20%
43% 43% 43% 43%
6. Tuyen bc3v~ kha nang so sanh thOng tin tren Bao clio tai chinh hQ1>nhit
Cae s6 li~u tuang (mg eua nam truae so sanh duge vai s6 li~u eua nam nay.
II
Ban thuyit m;nhnay fa m9t b9 ph4n h9P thimh va pha; aU(1ca9cdmg vcn Bao cao ta; chinh h9P nh6t 15
IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
CONG TV CO PHAN zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBATIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBADia chi: S6 262A, duong Nam Ky Khai Nghia, Phuong 8, Quan 3, TP. He, Chi Minh
BAo cAo TAl cHiNH HOPNHATCho nam tai chlnh ket thuc ngay 31 thang 12 nam 2018
Ban thuy~t Minh Bao do tai chlnh hQ'Pnh§t (ti~ptheo)
7. Nbao vieoTai ngay k~t thuc narn tal chinh, T~p doan e6 148 nhan vien dang lam viec (s6 dftu nam la 88 nhan
vien),
II. NAM TAI cHiNH, DON VI TIEN 11:zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAsir DVNG TRONG KE ToAN
1. Nam tai chinhNam tai chinh ella Tap doan b~t dAu illngay 01 thang 01 va kSt thuc vao ngay 31 thang 12 hang nam,zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
2. Don vi ti~o t~ Slr dung troog k~ toanDon vi ti~n t~ sli dung trong k~ toan la £>6ng Viet Nam (VND) do phftn 1611cac nghi~p vu duoc thuc
hien bang don vi tiSn t~ VND.'ONG T'j PHA~
TIEIII. cooAN' MVC vA CRE D9 KE ToAN AP DVNG
1. Ch~ dQk~ toan ap dungT~p doan ap dung cac chuk mlJC K~ toan Vi~t Nam, Ch~ dQ K~ toan doanh nghi~p Vi~t Nam dUQ'e
ban hfmh theo Thong tu s6 20012014nT-BTC ngay 22 thang 12 nam 2014 hu6ng dfrn Ch~ dQ K~ toan
doanh nghi~p, Thong tu s6 20212014nT-BTC ngay 22 thang 12 nam 2014 hu6ng dfrn l~p va trinh bay
Bao eao tai chinh hgp nhfrt va cae thong tu khae hu6ng din thlJC hi~n chuAn mlJe k~ toan eua BQ Tai
ehinh trong vi~e l~p va trinh bay Bao cao tai ehinh hqp nhAt.
2. Tuyen ba v~ vi~c tuan thiI chuh mY'ck~ toan va ch~ dQk~ toaoBan T6ng Giam d6e dam bao da tuan thll yeu cftu ella cac Chu&n m1,l'CK6 toWl Vi~t Nam, Ch6 dQ K~toan doanh nghi~p Vi~t Nam duQ'c ban hanh theo Thong tu s6 200/2014nT-BTC ngay 22 thang 12
nam 2014, Thong tu s6 202/2014nT-BTC ngay 22 thang 12 nam 2014 cling nhu eac thong tu khac
huang din th1,l'chi~n chuAn m1,l'Ck~ toan ella BQ Tai chinh trong vi~e l~p va trinh bay Bao cao tai
chinh hgp nhfrt.
IV. cAc cHiNH sAcH KE ToAN AP Dl,.TNG
iGn'~MHlfl~VA Tl
&C
~
1. CO'sir I~p Bao cao tai chinh hQ'poh~tBao eao tai chinh hqp nhfrt duQ'c I~p tren ca sa k~ toan d6n tich (trtc cae thong tin lien quan d~n cae
lu6ng ti~n).
2. CO'sir hQ'pnh~tBao eao tai ehinh hgp nhfrt bao g6m Bao cao tai chinh t6ng hqp ella Cong ty m~ va Bao cao tai ehinh
ella cae cong ty con. Cong ty con la don vi chiu s1,l'ki~m smit ella Cong ty m~. SIJ ki~m soat t6n t~i khi
Cong ty mC(c6 kha nang trl,fc ti~p hay gian ti~p chi ph6i cae ehinh sach tai chinh va ho~t dQng Clla
cong ty con d~ thu duge cac IQ'iich kinh t~ illcae ho~t dQng nay. Khi xae dinh quySn ki~m soat c6 tinh
d~n quy~n bi~u quy~t tiSm nan~ phat sinh ttc eac quy~n ehQn mua ho~e cae eong C\lng va eong C\lv6n
c6 th~ chuy~n d6i thanh c6 phieu ph6 thong t~i ngay k~t thue nam tili chinh.
KSt qua ho~t dQng kinh doanh ella eac eong ty con dugc mua l~i ho~e ban di trong nam dugc trinh bay
trong Bao cao k~t qua ho~t dQng kinh doanh hgp nhfrt ill ngay mua ho~c eho d~n ngay ban khoan diu
tuzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAa cong ty con d6.
Bim thuyit minh nay fa m{itb{iphq.nh(fp tMnh vaphtiiQU(1C ar;JC cling v6'iBao cao tili chinh h(fp nhdt 16
I
CONG TV CO PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBADja chi: S6 262A, duong Narn Ky Khoi Nghia, Phuong 8, Quan 3, TP. H6 Chi Minh
BAo cAo TAl CHlNH HQP NHAT
Cho nam tai chinh k~t thuc ngay 31 thang 12 nam 2018
Ban thuy~t Minh Bao cao tsi chinh hQ'p nbAt(tiep thea)zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
I
Bao cao tai chinh t6ng hQ'Pcua cong ty me va Bao cao tai chinh cua cac cong ty con sir dung d~ hQ'P
nhit duoc l~p cho cung rnQt nam tai chinh va ap dung cac chinh sach k~ toan thong nhAt cho cac giao
dich va su kien cung loai trong nhirng hoan canh nrong tv. Trong tnrong hQ'Pchinh sach k6 toan cua
cong ty con khac voi chinh sach k~ toan ap dung thong nhit trong T~p doan thi Bao cao tai chinh cua
cong ty con se co nhirng dieu chinh thich hQ'Ptruce khi sir dung cho viec l~p Bao cao !Ai chinh hQ'P
nhAt.
S6 du cac tai khoan tren Bang can d6i k~ tOlln gii1'acac cong ty trong cung T~p doan, cac giao dich nQi
bQ, cac khoan llii nQi bQ chua thl,lc hi~n phat sinh tir cac giao dich nay phiti duQ'c lo~i tru hofm toano
Cac khoitn 16 chua thl,lc hi~n pMt sinh tir cac giao dich nQi bQ cung dugc lo~i b6 trlr khi chi phi t~o :~
nen khoan 16 do khong th~ thu h6i dugc. .~9.~
Lgi ich cua c6 dong khong ki~rn soat th~ hi~n phin lfii ho~c 16 trong k~t qua kinh doanh va tii san '\
thuAn cua cong ty con khong dugc n~m gii1'b6i T~p doan va duQ'c trinh bay 6 khoan IDl,lCrieng tren
Bao cao k~t qua ho~t dQng kinh doanh hgp nhit va tren Bang can d6i k~ toan hQ'Pnhit (thuQc phAn )
v6p cM s6 hi1'u).Lgi ich c~a c6 dong khong ki,~m soth ?ao g6m gia tri ~ac Igi ich cua c~ dong khong 1-~kiem soat t~i ngay hgp nhat kinh doanh ban dau va phan lQ'i ich cua co dong khOng kiem soat trong .~
bi6n dQng cua v6n cM s6 hi1'uk~ tu ngay hQ'Pnhit kinh doanh. Cac khoan 16 pMt sinh t~i cong ty con
duQ'c phan b6 mang (mg v6i ph&n s6 hGu cua c6 dong khong ki~m soat, k~ ca truOng hQ'Ps6 16 do 100
han phAn s6 hGu cua c6 dong khong ki~m soat trong tai san thuAn cua cong ty con.
3. Cae giao dieh bing ngo~it~Cac giao djch phat sinh b~ng ngo~i t~ duQ'c chuy~n d6i thea 1)' gia t~i ngay phat sinh giao dich. S6 du
cac khoan ml,lCti~n t~ co g6c ngo~i t~ t~i ngay k6t thUc nam tai chinh dugc quy d6i thea 1)' gia t~i ngay
nay.
Ty gia Slr dl,lng d~ quy d6i cac giao dich pMt sinh b~ng ngo~i N la 1)' gia giao dich thgc t6 t~i thm
di~m phat sinh giao dich. Ty gia giao dich th\l'c t6 d6i v6i cac giao dich b~g ngo~i t~ duQ'c xac dinh
nhu sau:
• D6i v6i ng phai thu: tY gia mua ngo~i t~ cua ngan hang thuang m~i noi T~p doan chi dinh khach
hang thanh toan t~i thm di~m giao dich phitt sinh.
• D6i v6i ng phai tra: tY gia ban ngo~i t~ eua ngan hang thuang m~i noi T~p doim dl,l ki~n giao djch
t~i thai di~m giao dich pMt sinh.
• D6i v6i cac giao dich mua slim tai san ho~c cac khoan chi phi duQ'c thanh toan ngay b~ng ngo~i t~
(khong qua cac tai khoan phai tni): tY gia mua ngo~i t~ cua ngan hang thuang m~i noi T~p doim
th\l'c hi~n thanh toan.
Chenh l~ch tY gia phat sinh trong nam tir cac giao dich b~ng ngo~i t~ duQ'c ghi nh~n vao doanh thu
ho~t dQng tai chinh ho~c chi phi !Aichinh. Chenh I~ch tY gia do danh gia I~i cac khoan ml,lc ti€n t~ co
g6c ngo~i t~ t~i ngay k~t thuc nam tai chinh sau khi bu trlr chenh I~eh tang va ehenh l~ch giam duQ'c
ghi nhan vao doanh thu ho~t dQng tai chinh ho~c chi phi tai chinh.
Ty gia Slr dl,lng d~ danh gia I~i s6 du cac khoan ml,lCti~n t~ co g6c ngo~i t~ t~i ngay k~t thuc nam tai
chinh duQ'cxac dinh thea nguyen tlic sau:
• U6i vai d.c khoan ngo~i t~ gui ngan hang: tY gia rnua ngo~i t~ eua ngan himg nO'iT~pdoan rna tai
khoim ngo~i t~.
• U6i v6i d.e khoan ml,lc ti~n t~ co g6c ngo~i t~ duQ'c pMn 10~i la tai san khac: tY gia mua ngo~i t~
cua Ngan hang TMCP Ngo~i Thuang Vi~t Nam - Chi nhanh Dong Sai Gon (Ngan hang T~p doan
thuOng xuyen co giao dich).zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Blm thuyit minh nay la m9t b9phfjn hw thanh va phai dU(1cdf)c ciing v61Bao cdo tai chinh hW nh6t 17
IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
CONGzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBATV CO PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBADia chi: sf> 262A, duong Nam Ky KMi Nghia, Phuong 8, Quan 3, TP. He,Chi MinhBAo cAo TAl CHiNH HOPNHATCho nam tai chinh k~t thuc ngay 31 thang 12nam 2018
Ban thuy~t minh Bao cao tai chtnh hQ'pnhat (tiSp theo)
• £>6i voi cac khoan muc ti8n t~ co g6c ngoai t~ duoc phan loai la no phai tra: cy gia ban ngoai t~
cua Ngan hang TMCP Ngoai Thirong Vi~t Nam - Chi nhanh Dong Sai Gon (Ngan hang T~p doan
thuong xuyen co giao dich).zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
4. Ti~nva cac khoan nrong dU"O'Dgti~nTi~n bao ~6m ti6n m~t va ti~n giri ngan hang khong IcY han. Cac khoan tuong dirong ti6n la cac khoan
dAu tu ngan han co thoi han thu h6i khong qua 3 thang k~ illngay dAu nr, co kha nan~ chuyen d6i d~
dang thanh mot luqng ti6n xac dinh va khong co rtii ro trong vi~c chuy~n d6i thanh tien t~i thm di~m
bao cao.I5. Cae khoan diu tu" tai ehinhzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
ChUng khoan kinh doanh ")Khoan dAu tu duO'c phan lo~i la chUng khoan kinh doanh khi nim gift vi m\lc dich mua ban d~ ki€m l-O*~11m. /JChUng khoan kinh doanh duO'c ghi s6 k~ toan thea gia g6c. Gia g6c cua chUng khoan kinh doanh dllqc
xac dinh thea gia tri hqp ly cua cac khoan thanh toan t~i thai di~m giao dich phcit sinh cong cac chi phi
lien quan d~n giao dich mua chUng khoan kinh doanh.
Thai di~m ghi nMn cac khoan chUng khoan kinh doanh la thm di~m T~p doan co quy8n sahfru, C\lth~
nhll sau:
• £>6ivo; chUng khoan niem y~t: dllO'Cghi nh~n t~i thai di~m kh&p I~nh (T+O).
• £>6iv6i chUng khoan chua niem y~t: duO'c ghi nh~n t~i thai di~m ehinh thirc co quy~n sahfru thea
quy dinh cua phap lu~t.
Ti~n lai, c6 tirc va lqi nhu~n cua cac IcY tnr6'e khi chUn? khoan ~inh doanh duO'c mua duO'c h~ch toan
giam gia tIi cua chinh chUng khoan kinh doanh do. Tien lai, co tirc va IO'inhu~ cua cac IcY sau khi
chUng khoan kinh doanh duO'c mua duO'c ghi nh~ doanh thu. C6 tirc dugc nh~ b~ng c6 phi~u chi
dUQcthea d6i s6 luqng c6 phi~u tang them, khong ghi nh~n gia tri c6 phi~u nh~n duO'c.
D\1 phong giam gia chUng khoan kinh doanh duO'c I~p cho timg lo~i chUng khoan dugc mua ban tren
thi truOng va co gia tri hqp Iy thAp han gia g6c. Gia tri hqp Iy eua chUng khoan kinh doanh niem y~t
tren thi truOng chirng khoan ho~e duO'cgiao dich tren san UPCOM la gia dong cua t~i ngay k~t thuc nam
tai chinh. TruOng hqp ~i ngay k~t thUc nam tili chinh, thi truOng chirng khoan hay san UPCOM khong
giao dich thi gia tri hqp ly cua ch(mg khoan la gia dong cira phien giao dich truac li~n k~ vo; ngay k~t
thuc nam tai chinh.
Tang, giam s6 d\1 phong giam gia chUng khoan kinh doanh cAn phai tnch I~p t~i ngay k~t thuc nam tai
chinh dllO'Cghi nh~n vao chi phi tili chinh.
Lai ho~c 16 ill vi~c chuy~n nhuqng ch(mg khoan kinh doanh dugc ghi nh~n vao doanh thu ho~t dong
tai chinh ho~c chi phi tai chinh. Gia v6n dugc xac dinh thea phuang phap binh quan gia quy~n di
dong.
Cac kllOanzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAoJu tu VQOcong ty lien kitC?ng ty lien k~t la doanh nghi~p rna T~p doan ~o fmh huang dang. k~ ~ung khon~ co quy~n ki~m soat
doi v6i cae chinh sach tai chinh va ho~t dong. Anh huang dang ke the hi~n a quyen tham gia vao vi~c
dlla ra cac quy~t dinh v~ chinh sach tai chinh va hOl;ltdong cua doanh nghi~p nMn dAu tu nhung
khong ki~m soat cac chinh sach nay.
Bim thuyit minh nay ta mpt bp phtjn h(:fpthanh va pluii dUflc doc cung v6'i Bao cao tai chinh h(:fpnhdt 18
I
IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
CONG TV CO PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBADja chi: se 262A, duong Nam Ky Khoi Nghia, Phuong 8, Quan 3, TP. Hb Chi Minh
BAo cAo TAI cHiNH HOP NHAT
Cho nam tai cbinh k~t thuc ngay 31 thang 12 nam 2018
Ban thuyet minh Bao cao tal chtnh bQ'p nbit (ti~p theo)
Cac khoan d&utu vao cac cong ty lien k~t duqc ghi nhan thea phuong phap v6n chuzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAsahtru. Theo do,
khoan dAu tu vao cong ty lien k~t duoc th~ hien tren Bao cao tai chinh hop nhat thea chi phi dAu tuban dAu va di~u ehinh cho cac thay d6i trong phAn loi ich tren tai san thu&n cua cong ty lien k~t sau
ngay dAu ill.Neu loi ich cua T~p doan trong khoan 16 cua cong ty lien k~t IOn han ho~e bfutg gia tri
ghi s6 cua khoan dAutu thi gia tri khoan dAu tu duoc trinh bay tren Bao cao tai ehinh hop nhAt la bfutg
khong trir khi T~p doan co cae nghTa V\l th\Ie hi~n thanh toan thay cho eong ty lien kSt.
Bao cao tfli ehinh eua eong ty lien k~t duqe l~p eimg nam tai ehinh voi Bao eao tfli ehinh hqp nhAt eua
T~p doan. Khi ehinh saeh kS toan eua eong ty lien k€t khac voi chinh sach kS toan ap d\mg th6ng nhAt
trong T~p doan thi Bao cao tai chinh eua eong ty lien kch se co nhUng di~u chinh thich hqp woe khi
su d\mg eho vi~c l~p Bao eao tai ehinh hqp nhAt.
Cae khoiinzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAi1&u tuvao congc~ van cuaaunvi khac£>&utu vao cong e\l v6n eua dan vi khac bao g6m cae khoan dAu tu eong e\l v6n nhung T~p doan
khong co quy~n ki~m soat, dang ki~m soat ho~e co anh huang dang k8 d6i vOi ben duqe dAu ill.
Cae khoan Hii, 16 chua th\Ie hi~n phat sinh tir cae giao dieh voi cae cong ty lien ket duge lo~i trir tuang
(mg voi phk thuQc v~ T~p doan khi l~p Bao eao tai ehinh hqp nhAt.
Cae khoan dAu ill vao cong e\l v6n cua dan vi khac duqe ghi nh~ ban diu thea gia g6e, bao g6m gia
mua ho~e khoan gop v6n eQng cae chi phi 1r\Ie tiep lien quan dSn ho~t dQng dAu tu. C6 rue va lqi
nhu~n eua eac leY truoe khi khoan dAu tu duqc mua duqe h~eh toan giitm gia tri eua ehinh khoitn dAu
tu do. C6 rue va lqi nhu~n eua cae leY sau khi khoan dAu tu duge mua duge ghi nh~ doanh thu. C6 rue
duge nMn b~ng e6 phi€u chi duge thea d6i s6 lugng c6 phieu tang them, khong ghi nh~n gia tri e6
phieu nMn duqe.
D\I phong t6n thAt cho cae khoitn dAu tu vao eong e\l v6n eua dan vi khae duge trich l~p nhu sau:
• £>6i voi khoitn dAu ill vao e6 phi~u niem yet ho~e gia tri hqp 1)' khoitn dAu tu duge xae dinh tin ~
e~y, vi~c l~p d\I phong d\Ia tren gia tri thi wOng eua c6 phiSu. ~~c~
• £>6i vOi khoan dAu tu khong xac dinh duge gia tri hqp I)' t~i thm di8m bao eao, vi~c l~p d\I phOng ..
duge th\Ie hi~n can eu vao khoan 16 eua ben duge dau tu voi mue trieh l~p bfutg ehenh l~eh gifra
v6n gop th\Ie tS eua cae ben t~i dan vi khae va v6n ehu sahfru th\Ie co nhan voi 15' l~ gop v6n eua
T~p doan so voi t6ng s6 v6n gop thvc tS eua cae ben ~i dan vi khae.
Tang, giitm s6 d\I phong t6n thAt d&u tu vao eong e\l v6n eua dan vi khae dn phai trich l~p t~i ngay
k~t thue nam tai ehinh dugc ghi nh~n vao chi phi tai chinh.
6. Cae khmin phii thuCae khoan nq phiti thu duge trlnh bay thea gia tri ghi s6 tm di cac khoitn d\I phong phiti thu kho doi.
Vi~e phan lo~i cae khoitn phlii thu la phiti thu khach hang va phfli thu khae duge th\Ie hi~n thea nguyen
t~e sau:
• Phiti thu eua khach hang phan anh cac khoitn phiti thu mang tinh chAt thuang m~i phat sinh til giao
dieh co tinh chAt mua - ban gifra T~p doan va nguai mua la dan vi dQc l~p voi T~p doan.
• Phlii thu khae phan anh cae khoan phiti thu khong co tinh thuang m~i, khong lien quan den giao
dich mua - ban.
Ban thUY€1minh nay fa mot bo ph~n h(1pthanh va phQi QU(7C Q9C cimg v61Bao cao fai chinh h(1pnhdt 19
I
CONG TV CO PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBADja chi:zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAsf> 262A, duong Nam Ky Kh6i NghIa, Phuong 8, Quan 3, TP. H6 Chi Minh
BAo cAo TAl CHlNH HOP NHATCho nam tai chinh ket thuc ngay 31 thang 12 nam 2018
Ban thuy~t Minh Bao cao tii chinh hcrp nh§t (ti~p theo)
D\1'phong phai thu kho doi duoc I~p cho tirng khoan no phai thu kho doi can cir vao tu6i no qua han
cua cac khoan no hoac du ki~n mire t6n thAt co th~ xay ra, cu th~ nhu sau:
• £>6ivoi no phai thu qua han thanh toan:
30% gia tri d6i voi khoan no phai thu qua han illtren 6 thang d~n dum 1 nam.
50% gia tri d6i voi khoan no phai thu qua han ill 1 nam d~n duoi 2 nam,
70% gia tri d6i voi khoan no phai thu qua han ill2 nam d~n duoi 3 nam,
100% gia tri d6i v6i khoan nQ"phai thu qua h~ ill3 namzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAtra len.
• £>6i v6i ng phai thu chua qua h~n thanh toan nhung kho co khii nang thu hbi: can cu VaGdlJ ki~n
muc t6n thAt d~ I~p d\1'phong.
Tang, giam s6 d\1'phong nO'phai thu kho doi dn phai trich l~p t~i ngay k~t thuc nam tai chinh duO'c
ghi nh~n VaGchi phi quan Iy doanh nghi~p.zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
7. Hang tAn khoHang tbn kho dUQ"cghi nh~ thea gia thAp hon gifra gia g6c va gia tIi thuin co th~ thlJc hi~n dugc.
Gia g6c hang tbn kho duO'c xac dinh nhu sau:
• Nguyen v~t li~u, hang hoa bao gbmchi phi mua va cac chi phi lien quan trlJc ti~p khac phat sinh
d~ co dugc hang tbn kho a dia di~m va tr~ng thai hi~n ~i.
• Chi phi san xuAt kinh doanh da dang: chi bao gbmchi phi nguyen v~t li~u chinh.
• Thanh ph~ bao g6m chi phi nguyen v~t li~u, nhan cong tr\1'Cti~p va chi phi san xuAt chung co
lien quan tiep dugc phfm bo d1,1'atren muc de;,ho~t dQng binh thuOng.
Gia xuAt kho dUQ'ctinh thea phuong pbap binh quan gia quy~n va dugc h~ch toan thea phuong phap
ke khai thuOng xuyen.
Gia tti thuAn co th~ thlJC hi~n duQ'c la gia ban u6c tinh cua hang t6n kho trong Icy san xuAt, kinh doanh
binh thuemg trir chi phi u6c tinh d~ hoan thanh va chi phi u6c tinh cAnthi~t cho vi~c tieu thl,!chung.
DIJ phong giam gia hang tbn kho dugc l~p cho rung m~t hang t6n kho co gia g6c 160 hon gia tri thuin
co th~ thlJc hi~n dugc. Tang, giam s6 du dlJ phong giam gia hang tbn kho cAn phai trich l~p t~i ngay
k6t thuc nam tai chinh duO'c ghi nMn vaa gia v6n bang ban.
8. Chi phi tra tnr6'cChi phi tra tru6c bao gbm cac chi phi th1,1'Ct6 da phat sinh nhung co lien quan d6n k6t qua ho~t dQng
san xuAt kinh doanh cua nhi~u nam tiii chinh. Chi phi tra tru6c cua T~p doan chu y~u ia chi phi thue
nha, thue kho duQ'c phan b6 va chi phi cong C\l,d\lng C\l.zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Clti phi tllue nlla, tllue kiloChi phi thue nba, thue kho dugc phan b6 VaGchi phi thea phuong phap dUOng th~ng clin cu VaGtho;
h~ thue cua hgp dbng.
Clti pM cong C(l, d(lng C(lCac cong C\l, d\lng Cl,lda dua VaGsu dl,lng dugc phan b6 vaa chi phi thea phuong phap dUOng th~ng
v6i thai gian phan b6 trong 3 nam.
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Ban thuy€t minh niIy ta m¢tbo pht)n h(!JJthilnh va phai dU(lc d(Jcdmgven Baa cao tai chfnh h(!JJnhdt
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CONG TY CO PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBADia chi:zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAs6 262A, duong Nam Ky Khoi NghIa, Phuong 8, Quan 3, TP. H6 Chi Minh
BAo cAo TAl CHINH HOPNHATCho nam tai chlnh k@tthuc ngay 31 thang 12 nam 2018
Ban thuy~t minh Bao cao tai chinh hQ'pnh~t (ti~p theo)
9. Tili sao thue boat dQogThue tai san duoc phan loai la thue hoat dQng nSu phfuI 100 rui TO va loi ich gan lian voi quyenzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAsahtrutai san thuoc v~ nguoi cho thue. Chi phi thue heat dQng duoc phan anh van chi phi thea phuong phap
dirong thfuIg cho su6t thoi han thue tai san, khong phu thuoc van phuong thirc thanh toan ti~o thue,
10. Tili sao c6 dinh hfru hiohTai san c6 dinh htru hinh duoc th€ hien thea nguyen gia tnr hao mon liiy k~. Nguyen gia tai san c6
dinh hiru hinh bao gAm toan be}cac chi phi rna T~p doan phai b6 ra d€ co duQ'ctai san c6 dinh tinh dSn
thai di€m dua tai san do van tr~ng tMi s~n sang Slr d\lng. Cac chi phi pMt sinh sau ghi nh~ ban dAu
chi duQ'c ghi tang nguyen gia tai san c6 dinh n~u cae chi phi nay ch~c chfut lam tang lqi ich kinh t~
trong tuong lai do Slr d\lng tai san do. Cac chi phi phat sinh kh6ng th6a man di~u ki~n tren duQ'c ghi
nh~n 13.chi phi san xu~t, kinh doanh trong nam.
117
Khi tai san c6 dinh hfru hinh dUQ'eban hay thanh ly, nguyen gia va gia tri hao mon liiy k~ duQ'c x6a s6
va Hli, 16pMt sinh do thanh Iy duQ'c ghi nh~n VilO thu nh~p hay chi phi trong nam.
Tai san c6 dinh hfru hinh duQ'c kh&u hao thea phuong pMp QUang th~ng dl!a tren thai gian huu dVng
u&c tinh. S6 nam kh~u hao cua cac lo~i Uti san c6 dinh hfiu hinh nhu sau:
Loai tai san c6 dinh
Nha cua, v~t ki~n true
May moc va thi~t bi
Phuong ti~n v~n tai, truy~n dfut
Thi~t bi, dVng C\lquan Iy
S6nam
08 - 5005 -08
1003 -05
11. Bit dQng sao diu tilBit d(>ng san dAu tu la quy~n su dVng dit thuQc sa hfru cua T~p doan duQ'c su d\lng nh&m m\lC dich
thu lqi tU vi~c tang gia. Bftt dQng san dAutu cha tang gia dugc trinh bay thea nguyen gia tm suy giam
gia trio Nguyen gia eua bit dQng san dAu tu la toan be}cac chi phi T~p doan phai b6 ra ho~c gia tri hqp
Iy cua cac khoim dua ra d€ trao d6i nh&m co duQ'c bit dQng san dAu tu tinh d~n thai di€m mua ho~c
xay d\l11ghoan thanh.
Cac chi phi lien quan d~n bit dQng san dAu tu phat sinh sau ghi nh~n ban dAu duQ'c ghi nh~n van chi
phi, tm khi chi phi nay co kha nang ch~e chfut lam cho bit de}ngsim dAu tu t~o ra IQ'iich kinh t~ trong
wang lai nhi~u hon muc ho~t dQng duQ'c danh gia ban dAu thi duQ'c ghi tang nguyen gia.
~%zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAC(
~ACHt
fMTC
A~..-01;
Khi bit dQng san dAu tu duQ'c ban, nguyen gia va gia tri hao mon liiy k~ duQ'c xoa s6 va lai, 16 pMt
sinh duQ'c h~ch toan van thu nh~p hay chi phi trong nam.
Vi~c chuy€n tU bit dQng san cM sahfiu su dvng ho~c hang tAn kho thanh bit d(>ngsim dAu tu chi khi
chu sahfiu chftm dlrt Slr dVng tai san do va b~t dAu eho ben khac thue ho~t d(>ngho~c khi k€t thuc giai
do~n xay d\ffig. Vi~c chuy€n tir bit dQng san dAu tu sang bit dQng san chu sa hfiu su d\lng hay hang
tAn kho chi khi cM sahfiu b~t dAu su dVng tai san nay ho~c b~t dAutri~n khai cho mvc dich ban. Vi~c
chuy€n tir b§.t de}ng san dAu tu sang bftt de}ng san chu sa hfru su dVng ho~c hang tAn kho kh6ng lam
thay d6i nguyen gia hay gia tri con l~i cua b§.tdQng san t~i ngay chuy€n d6i.
Bftt dQng san d&u tu nftm giu cha tang ghi kh6ng dUQ'ctrich khfru hao. Truang hqp co b~ng chUng
chftc ch~n cho thfty b§.t dQng san d&u tu nftm giu cha tang gia bi giam gia so vai gia tri thi truang va
khoan giam gia duQ'c xac dinh mQt cach dang tin c~y thi bftt dQng san dAu tu n~m giu cha tang gia
duQ'c ghi giam nguyen gia va t6n th§.t duQ'Cghi nh~n van gia v6n hang ban.
Ban thuyit minh nay ta m9t h9 ph9n h9P thanh va phcii GU\ycG9Ccung vc1iBao cao tai chinh h9P nhdt 21
CONG TV CO PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAEliachi:zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAsA 262A, duong Nam Ky KhOiNghia, Phuong 8, Quan 3, TP. H6 Chi Minh
BAo cAo TAl cHiNH HOPNHATCho nam tai chinh k~t thuc ngay 31 thang 12nam 2018
Ban thuyet Minh Bao cao tai chfnh hQ'pnhAt (ti~p theo)
12. Tai sao e&dinh vo hinhTai san c6 di~h vo hinh diroc thS hien thea nguyen gia tnr hao mon lily k~.
Nguyen gia tai san c6 dinh vo hinh bao g6m toan bQ cac chi phi rna T~p doan phai bo ra dS co duoc tai
san c6 dinh tinh d~n thai diSm dua tai san do vao trang thai s~ sang su dung. Chi phi lien quan d~n tai
san c6 dinh vo hinh phat sinh sau khi ghi nhan ban dau duoc ghi nhan Ia chi phi san xuAt, kinh doanh
trong nam tnr khi cac chi phi nay glin li~n voi mQt tai san c6 dinh vo hinh cu thS va lam tang IQ'iIch
kinh t~ ill cac tai san nay.
Khi tai san c6 dinh vo hinh duQ'c ban hay thanh Iy, nguyen gia va gia tri hao mon liiy k~ duQ'c xoa s6
va lai, 16pMt sinh do thanh Iy duQ'c ghi nh~ vao thu nh~p hay chi phi trong nam.
Tai san c6 dinh vo hinh cua T~p doan bao g6m:zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
ChuO'ngtrinh phlinzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAmJm may tinhGia mua cua phAn m~m may tinh rna khang phai Ia mQt bQ ph~n g~n k~t vai phAn Clmg co lien quan
thi dugc v6n hoa. Nguyen gia cua phAn m~m may tinh la toan bQ cac chi phi rna T~p doan da chi ra
tinh d~n thai diSm dua phAn m~m VilOsu d\lng. PhAn m~m may tinh dugc khAu hao trong 10 nam.
QuyJn sk d(lng ilatQuy~n sir d\lng dAt la toim b¢ cac chi phi th\!'c t~ T~p dofm da chi ra co lien quan tr\!'c ti~p tai dAt sir
d\lng, bao g6m: ti~n chi ra dS co q_uy~nsu d\lng dAt, chi phi cho d~n bu, giai phong m~t b~ng, san lAp
m~t b~ng, I~ phi truac b~, ". Quyen sir d\lng dAt cua T~p do an la quy~n su d\mg thua dAt t~i s6 249,
duang Nguy~n Trung Tf\l'c, thi trAn Duong Dang, huy~n Phu Qu6c, tinh Kien Giang vai t6ng di~n tich
173,3 m2. Quy~n su d\lng dAt nay khong xac dinh thai h~n va khong tinh khAu hao.
13. Chi phi xay dtplg cO' ban dO'dangChi phi xay d\l'llg co ban do dang phan anh cac chi phi lien quan tr\l'c ti~p (bao g6m ca chi phi lai vay
co lien quan phu hQ'Pvai chinh sach k~ toan cua T~p doan) d~n cac tai san dang trong qua trinh xay
d\l'Dg,may moc thiSt bi dang I~p d~t dS ph\lC V\l cho m\lC dich san xuAt, cho thue va quan Iy cung nhu
chi phi lien quan d~n vi~c sua chua tai san c6 dinh dang th\!'c hi~n. Cac tii san nay duQ'c ghi nh~ thea
gia g6c va khong duQ'c tinh khAu hao.
14. Cae khoan ncrphai tra va chi phi phai traCac khoan ng pMi tra va chi phi phai tra duQ'Cghi nh~n cho s6 ti~n phai tra trong mong lai lien quan
d~n hang hoa va dich V\l da nh~n duQ'c. Chi phi phai tra duQ'c ghi nh~n d\!,a tren cac uac dnh hQ'PIy v~
s6 ti~n phai tra.
Vi~c phan lo~i cac khoan phai tra la pMi tra nguai ban, chi phi phai tra va phai tra khac dugc th\!'c
hi~n thea nguyen t~c sau:
• Phai tra nguCri ban phan anh cac khoan pMi tra mang tinh chAt thuong m~i pMt sinh illgiao dich
mua hang bOa, dich V\l, tili san va nguCriban la don vi d¢c I~p vOi T~p doan.
• Chi phi phai tra phan anh cac khoan phai tra cho hang hoa, dich V\l da nMn duQ'c ill nguCri ban
ho~c da cung dp cho nguai mua nhung chua chi tra do chua co hoa don ho~c chua du h6 so, tai
li~u ke toan va cac khoan phai tra cho nguCri lao d9ng v~ ti~n luang nghi phep, cac khoan chi phi
san xu~t, kinh doanh phai trich truac.• Phai tra khac phan anh cac khoan phai tra khang co Hnh thuong m~i, khang lien quan d~n giao
dich mua, ban, cung dp hang hoa dich V\l.
Cac khoan ng phai tra va chi phi phai tra duQ'Cphan lo~i ngftn h~n va dai h~n tren Bang din d6i k~ toan
hQ'Pnh~t can cir thea kY h~n con l~i t~i ngay k~t tMc nam tai chinh.
Ban thuyit minhnay fa mi)t hi)phgn h9P thanh vaphdi aUflcaoc cilngv61 Bao cao tai chinh h9P nMt
.~
~zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBATY.'\N
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~NVA
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22
IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
CONG TV CO PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Dja chi: se 262A, duong Nam Ky Kh6i NghIa, Phuong 8, Quan 3, TP. H6 Chi Minh
BAo cAo TAI cHiNH HOPNHAT
Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2018
Ban thuy~t minh Bao cao tai chfnb bQ'pDbAt (tiep theo)
15. V6n gop ciia chii SO' hfruV6n gop cua chu sa hOu duoc ghi nhan thee s6 v6n thuc t~ dli gop cua cac c6 dong.
16. Philn ph6i lQinhu,nLQ'inhuan sau thuS thu nhep doanh nghiep tai nrng cong ty duoc phan ph6i cho cac c6 dong sau khi da
trich I~p cac quy thee Di~u I~ cua cac cong ty trong T~p doan cling nhu cac quy dinh cua phap lu~t va
da duoc Dai hQi d&ng c6 dong phe duyet.
Vi~c phan ph6i IQ'inhuan cho cac c6 dong diroc can nh~c d8n cac khoan muc phi ti~n t~narn trong IQ'inhuan sau thu~ chua phan phbi co th~ anh huang d~n lu&ng ti~n va kha nang chi tra c6 ruc nhu lai do
danh gia ll,liUti san mang di gop vbn, lai do danh gia ll,licac khoan m\lC ti~n t~, cac cong C\l tai chinh
va cac khoan m\lC phi ti~n t~ khac.
C6 tuc duqc ghi nh~n la nQ'phai tra khi duQ'c Dl,lihQi d&ng c6 dong pbe duy~t.
17. Ghi nh,n doanh thu va thu nh,pzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBADoanh thu btin hlmg hoa, thlmll pllamDoanh thu ban hang hoa, thanh ph~m duqc ghi nMn khi d6ng thai th6a man cac di~u ki~n sau:
• T~p doan dli chuy~n giao phk Ian rtii ro va IQ'iich g~ li~n v6i quy~n sa hOu san phAm ho~c bang
hoa cho nguai mua.zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA• T~p doan khong con n~ giu quy~n quan Iy hang hoa nhu nguai sa hOu hang hoa ho~c quy~n
kiem soat hang hoa.
• Doanh thu duQ'c xac dinh tuang d6i ch~c ch~n. Khi hQ'Pd6ng quy dinh nguai mua duQ'c quy~n tra
ll,li san phAm, hang hoa dli mua thee nhUng di~u ki~n C\l th~, doanh thu chi duQ'c ghi nh~n khi
nhiing di~u ki~n Cl,lth~ do khong con t6n tl,li va nguai mua khong duQ'c quy~n tra l~i san phAm,
hang hoa (trir wang hQ'Pkhach hang co quySn tra l~i hang hoa dum hinh thuc d6i ll,lid~ lAyhang
hoa, dich V\l khac).
• T~p doan da ho~c se thu duqc lqi ich kinh t~ tic giao dich ban hang.
• Xac dinh duqc chi phi lien quan d~n giao dich ban hang.
Doanh thu cung cap djchV(l
Doanh thu cung cAp dich V\l dUQ'cghi nh~ khi d6ng thai th6a man cac di~u ki~n sau:
• Doanh thu duQ'c xac dinh tuang d6i ch~c ch~n. Khi hQ'Pd&ng quy dinh ngum mua duQ'c qUt~ntra
ll,lidich V\l dli mua thee nhiing diSu ki~n C\l th~, doanh thu chi dUQ'cghi nh~n khi nhung dieu ki~n
Cl,lth~ do khong con t6n tl,liva nguai mua khong duQ'c quy~n tra ll,lidich v\l da cung cAp.
• T~p doan da ho~c se thu duqc lQ'iich kinh t~ tic giao dich cung cAp dich V\ldo.
• Xac diM duQ'c phdn cong vi~c da hoan thanh vao thai di~m bao cao.
• Xac dinh duQ'c chi phi phat sinh cho giao dich va chi phi dS hoan thanh giao dich cung cAp dich V\l
do.
ITruang hQ'Pdich V\l duQ'c th\lc hi~n trong nhi~u kY thi doanh thu duQ'c ghi nh~n trong nam duQ'c elmcu vao k~t qua phdn cong vi~c da hoan thanh vao ngay k~t thuc nam tai chinh.
TiJn liiiTi~n llii duQ'c ghi nh~n tren CCJ sa thai gian va llii suAt th\lc t~ tUng nam.
ca tuc iluuc ciliaC6 ruc dm;'c chia duqc ghi nh~n khi T~p doan duqc quy~n nh~n c6 tuc ho~c lQ'inhu~ tic vi~c gop v6n.
C6 ruc duqc nh~ b~g c6 phi~u chi duQ'cthee d6i s6 luqng c6 phi~u tang them, khong ghi nh~n gia tric6 phi€u nh~ duqc.
BiIn thuyit minh nay Lamcjtbe)ph~n hw thanh va phai dur;rcdoc cimg vOiBao cao tai chinh hW nhcit 23
ICONG TY COzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAPHAN zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBATIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBADja chi: se 262A, duong Nam Ky Khoi Nghia, Phuong 8, Quan 3, TP. H6 Chi Minh
BAo cAo TAI cHiNH HOP NHAT
Cho nam tai chinh k~t thuc ngay 31 thang 12 nam 2018
Ban thuy~t minh Bao do tai chinh hc;rpnhAt (ti~p theo)
18. Ole khoan giam trir doanh thuCac khoan giam tnr doanh thu bao gom: chiet khau tlnrong rnai, hang ban bi tra lai phat sinh cling leYtieu thu san pham, hang hoa, dich vu duoc diSu chinh giam doanh thu cua ky phat sinh.
Truong hQ'P san pham, hang hoa, dich V\I dll tieu thu ill cac narn truce, dSn nam nay moi phat sinh
chiSt khAu thuong mai, hang ban tra lai thi duoc ghi giam doanh thu theo nguyen tic:
• NSu chiSt khAu thuong mai, hang ban tra lai phat sinh tnroc thai di~m phat hanh Bao cao tai chinh
hQ'PnhAt: ghi giarn doanh thu tren Bao cao tai chinh hQ'PnhAt cua nam nay.
• N8u chiSt khAu thuong m~i, hang ban tra l{li pMt sinh sau thai di~m phat hanh Bao cao tai chlnh
hQ'PnhAt: ghi giam doanh thu tren Bao cao tai chinh hQ'PnhAt cua nam sau.
19. Ole khoan chi phiChi phi la nhfrng khoan lam giam lQ'i ich kinh tS duQ'c ghi nh~n t~i thai di~m giao dich phat sinh ho~c
khi co kha niing mong d6i ch~c ch~n se phat sinh trong mong lai khong phan bi~t dil chi tiSn hay chua.
Cac khoim chi phi va khoan doanh thu do no t~o ra phai duQ'c ghi nh~ d6ng thai thea nguyen t~c phil
hQ'P.Trong truOng hQ'Pnguyen t~c phil hQ'Pxung d9t v6i nguyen t~c th~n trQng, chi phi duQ'c ghi nh~
can cu vao ban chAt va quy dinh cua cac chudn mlJc kS toan d~ dam bao phan anh giao dich mQt cach
trung th\l'c, hQ'P1:9'.
20. Thu~ thu nh~p doanh nghi~pChi phi thuS thu nh~p doanh nghi~p bao g6m thuS thu nh~p hi~n hanh va thuS thu nh~p hoiln l~i.zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Thui thu nh~phi~nhimhThuS thu nh~p hi~n himh la khoan thuS duQ'c tinh dlJa tren thu nh~p tinh thuS. Thu nh~p tinh thuS
chenh l~ch so v6i lQ'inhu~n kS toan la do di~u chinh cac khoan ehenh l~ch ~ thm gifra thuS va kS
toan, cac chi phi khong duQ'c trir ciing nhu diSu chinh cac khoan thu nh~p khong phai chiu thuS va cac
khoan 16duQ'c chuy~n.
Thui thu nh~phoiinzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA/{liThuS thu nh~p holln l~i la khoim thuS thu nMp doanh nghi~p se phai n9P ho~c se duQ'c hoan l~i do
chenh l~ch t~m thm gifra gia tri ghi s6 cua tai SilOva nQ'phai tra cho m1,lcdich l~p Bao cao titi chinh
hQ'P nhAt va co s6 tinh thuS thu nMp. ThuS thu nh~p holln h\i phai tra duQ'c ghi nh~n cho tAt cci cae
khoan chenh l~ch t~m thai chiu thuS. Tai san thuS thu nMp holln l~i chi duQ'c ghi nh~n khi ch~c ch~n
trong tuong lai se co IQ'inhu~n tinh thuS d~ sir d\lng nhfrng ehenh l~ch t~m thm duQ'c khAu trir nay.
Gia tri ghi s6 cua tai san thuS thu nh~p doanh nghi~p hoan l~i duQ'c xem xet l~i vao ngay kSt tMc nam
titi chinh va se duQ'c ghi giam dSn muc dam bao ch~c ch~n co du lqi nhu~ tinh thuS cho phep lQ'iich
cua m9t phAn ho~c toan bQ tai san thuS thu nh~p hoiln l~i duQ'c sir d1,lng.Cac tai san thuS thu nh~p
doanh nghi~p holln l~i chua duQ'c ghi nh~n tru6c day duQ'c xem xet l~i vao ngay kSt thuc nam tai chinh
va duQ'c ghi nh~ khi ch~c ch~n co du lQ'inhu~n tinh thuS d~ co th~ sir d1,lngcac tai san thuS thu nh~p
hoan l~i chua ghi nMn nay.
Titi san thuS thu nhap holln l~i va thuS thu nh~p hoiln l~i phai tra dUQ'cxac dinh thea thuS suAt dlJ tinh
se ap d1,lngcho nam tai san duQ'c thu h6i hay nQ'phai tra duQ'c thanh toan d\l'a tren cac muc thu~ suAt co
hi~u l\l'c t~i ngay kSt tMc nam tai chinh' ThuS thu nh~p holln l~i duQ'c ghi nhan vao Bao cao kSt qua
ho~t d9ng kinh doanh hQ'PnhAt va chi ghi 1r\l'c tiSp vao v6n cbU sa hfru khi khoan thuS do lien quan
dSn cac khoan m1,lCduQ'c ghi th~g vao v6n chu sa hfru.
Bim thuyit mjnh nay la m(jt b(j phqn h(lJJthimh va phdj au(J'capc cimg vai Bao cao taj chinh h(lJJnhclt 24
I
I
IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
CONG TV CO PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBADia chi: S6 262A, duong Nam Ky Khoi Nghla, Phuong 8, Quan 3, TP. H6 Chi Minh
BAo cAo TAI cHiNH HOPNHAT
Cho nam tai chinh k€t thuc ngay 31 thang 12 nam 2018
Ban thuyet minh Bao cao tai chinh hQ'P nbAt (ti~ptheo)
Tai san thuS thu nhap hoan lai va thue thu nhap hoan lai phai tra duoc bu tru khi:
• T~p doan co quyen hop phap diroc btl trir giua tai san thue thu nh~p hien hanh voi thuS thu nhap
hien hanh phai nQP; va
• Cac tai san thuS thu nhap hoan lai va thuS thu nhap hoan lai phai tra nay lien quan dSn thuS thu
nhap doanh nghiep diroc quan ly boi cling mot co quan thue:
D6i voi cling mot don vi chiu thuS; hoac
T~p doan du dinh thanh toan thuS thu nhap hien hanh phai tra va tai san thuS thu nh~p hi~n
hanh tren ca so thu§n ho~c thu h6i tai san d6ng thm voi vi~c thanh toan nQ'phai tra trong timg
ky tuong lai khi cac khoan trQng ySu cua thuS thu nh~p hoan l~i phfli tra ho~c tai san thuS thu
nh~p hoan l~i duQ'cthanh toan ho~c thu h6i.
21. Ben lien quanCac ben duqc coi la lien quan nSu mQt ben co kha nang ki6m soat ho~c co anh huang dang k6 d6i voi
ben kia trong vi~c ra quySt dinh cac chinh sach tai chinh va ho~t dQng. Cac ben cUng duQ'c xem la ben
lien quan nSu cling chiu S\f ki€m soat chung hay chiu anh huang dang kS chung.
Trong vi~c xem xet m6i quan M cua cac ben lien quan, ban chAt cua m6i quan h~ duQ'c chu trQng
nhi~u hon hlnh thuc phap lY·
22. Bao cao theo bCl ph~nBQ pMn thea linh V\fCkinh doanh la mQt ph~n co th6 xac dinh rieng bi~t tham gia vao qua trlnh san
xuAt ho~c cung cAp sim phAm, dich V\l va co rui ro va lQ'iich kinh tS khac vai cac bQ ph~n kinh doanh
khac.
BQ ph~n thea khu V\fCdia ly la mQt ph~n co th6 xac dinh rieng bi~t tham gia vao qua trinh san xuAt
ho~c cung cAp san phAm, dich Vl,l trong ph~m vi mQt moi truemg kinh te C\lth6 va co rui ro va lQ'i ich
kinh tS khac v6i cac bQ ph~ kinh doanh trong cae moi truemg kinh tS khae.
Thong tin bQ ph~n duqc l~p va trlnh bay phli hqp v6i chinh sach kS toan ap d\lng cho vi~c l~p va trinhbay Bao cao tai chinh hqp nhAt cua T~p dofm.
23. Coog cy tai chiohzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBATizi san tizi chinhVi~c phein lo~i cac tai san tai chinh nay ph\l thuQc vao ban chAt va m\lC dich eua tai san tai ehinh va
dUQ'cquySt dinh t~i thai di6m ghi nh~n ban d~u. Cac tai san tai chinh eua T~p doan g6m ti~n va eac
khoim tuong ducmg ti~n, cae khoan phai thu khach hang, phai thu khac va cac cong C\l tai chinh duQ'c
niem ySt va khong duQ'c niem ySt.
T~i thai diSm ghi nMn ban d~u, cac tai san tai chinh duQ'c ghi nh~n thea gia g6c cQng cac chi phi giao
dich co lien quan tf\fC ti~p dSn tai san titi chinh do.
N(1pluii tTa tizi chinhVi~c phftn lo~i cae khoim nQ'tai chinh ph\l thuQc vao ban chAt va m\lC dich cua khoan nq tai chinh va
duQ'c quy~t dinh t?i thai diSm ghi nh~n ban d~u. NQ' phfli tra titi chinh cua T~p doan g6m cac khoan
phai tra nguai ban va cac khoim phai tra khac.
T~i thai di~m ghi nMn l~n d~u, cac khoan nQ'phai tra tii chinh khac duQ'c ghi nh~ ban d~u thea gia
g6c tn'r cac chi phi giao dich co lien quan tf\fC ti~p d~n nQ'phai tra tii chinh do.
Ban thuyit minh nay fa m(jl b(jphr;inh(YJJthanh va phai au(!'ca(Jccimgv61 Bao cao tai chinh h(Jp nhdt 25
IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
CONG TV CO PHAN nE zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBADia chi: sa 262A, duong Nam Ky KhCriNghia, Phuong 8, Quan 3, TP. H6 Chi Minh
BAo cAo TAl cHiNH HOPNHATCho nam Utichinh k€t thuc ngay 31 thang 12 nam 2018
Ban thuy~t minh Bao Clio tai chtnh hQ'p nltAl (ti€p theo)zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Bil tric cac congC(l ta; chinhCac tai san tai chinh va no phai tra tai chinh chi diroc bu tnr voi nhau va trinh bay gia tri thuAn tren
Bang can d6i kS toan hQ'PnhAt khi va chi khi T~p doan:
• Co quyen hQ'Pphap d~ bu tnr gia tri da duoc ghi nhan; va
• Co du dinh thanh toan tren co sa thuan hoac ghi nhan tai san va thanh tOM no phai tra cung mot
tho; di~m.zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
v.
1. Ti~n va cac khoan nnmg duong ti~D
S& eu&i Dam S& diu Dam
Ti~n m~t
Ti~n giri ngan hang khong kY han
Ti~n dang chuyen
Cac khoan tuong duong ti~n (ti~n gui ngan hang co
ky h~n g6e khong qua 3 thang)
CQDg
938.236.514
8.125.902.342
119.402.970
273.067.606
5.905.683.019
9.183.541.826
135.050.000.000
141.228.750.625
2. Cae khoaD diu ttl tai ehiDhCae khoim dAu tu tfli ehinh eua T~p doan bao g6m chUng khoan kinh doanh, dAutu vao eong ty con va
dAu tu vao eong ty lien kSt. Thong tin v~ cae khoan dAu tu tai ehinh eua T~p doan nhu sau:I2a.zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAChUng khoan kinh doanh ..-
s6 cu6i nam s6 dAu nam~491
Gia g6c Gia trj hQ1>I~ n., (!hOng Gia g6c Gia trj hQ1>I~ n., (!hOng NG11~M
Cong ty C6 phftn ~Hvj
Chfrng khoan D~i &Vi~t 980.000.000 (980.000.000) 980.000.000 (980.000.000)
Ngan hang TMCP T.P'
Sl\i Gon Thuang
tin 443.592.470 365.453.550 (78.138.920) 443.592.470 299.007.450 (37.005.620)
Cong ty cb phAn
V~n chuy€nSaigon Tourist 396.936.100 (396.936.100) 396.936.100 360.132.800 (13.816.100)
I C6ng ty C6 phftnVl'in hoa Tan Binh 2.256.742.800 647.640.000 {1.609.102.800) 2.256.742.800 573.624.000 (l.562.842.800~
C9ng 4.077.271.370 1.013.093.550 p.064.177.820~ 4.077.271.370 1.232.764.250 ~2.593.664.520l
Tinh hlnh biSn dQng dv phong giam gia ch(rng khoan kinh doanh nhu sau:
Nam nay Nam trllcYe
II
S6 dAunam
Trieh l?p/(hoan nh?p) dV phOng
S6 eutli nam
2.593.664.520
470.513.300
2.844.507.120
(250.842.600)
3.064.177.820 2.593.664.520
Ban thuy€t minh nayfa m(5tb(5phQn h(Jp thilnhvaphai dut;Jcdl)c cimg v6i Bao cao tili chinh h(Jp nh6t 26
II
CONGzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBATV CO PHAN TIEDia chi: sa 262A, duong Nam Ky Khoi Nghia, Phuong 8, Quan 3, TP. He,Chi MinhBAo cAo TAl cHiNH HOPNHATCho nam tai chinh kat thuc ngay 31 thang 12 nam 2018
Ban thuy~t minh Bao clio tai chlnh hq'p nhAt (tiep theo)zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
2b. J){,u IIr vaocimgzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAty con
Cong ty C6 phfm San xuAt Thirong rnai
B~n Nghe (i)
Cong ty C6 phAnThuong mai Dich vu
Tong hQ"PB~n Nghe (ii)
CQDg
sA cu6i Dim
Gia g6c DI}' phODg
sA dAu Dam
G·, J. D h'ia goc I}'pong
14.500.000.000
5.000.000.000
19.500.000.000
(iv) Theo Gi§y chimg nh~ dang ky doanh nghiep s6 0302382940 thay d6i Ifm thu 17 ngay 31 thang 12nam 2018 do So' K~ hoach va BAu tu TP. H6 Chi Minh cap, T~p doan So' htru 3.100.000 c6 phfrn
chiern 77,5% v6n diBu l~ cua Cong ty C6 phfm San xuat Thuong mai B8n Nghe voi gia chuyen
nhirong la 62.000.000.000 VND, gia tri da d~u tu tai ngay 31 thang 12 nam 2018 la 14.500.000.000
VND.
NGnzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAPHA~
"IE
(v) Theo Gi~y chirng nhan dang ky doanh nghi~p s6 0312442500 thay d6i IAn thu 07 ngay 11 thang 12nam 2018 do Sa K€ ho~eh va BAu tu TP. H6 Chi Minh cAp, T~p doan sa huu 777.500 e6 phfm chiSm
77,75% v6n diBu l~ eua Cong ty C6 phfm Thuong m~i Dieh V\l T6ng hQ"PB€n Nghe vai gia ehuy~n
nhuqng la 15.550.000.000 VND, gia tri Oa dAu tu t~i ngay 31 thang 12 nam 2018 la 5.000.000.000
VND.
lc. f){,u IIr vao cong ty lienkitsA cuAi nam sA diu nam
LQ"inhu~n pMt LQ"inhu~n pbat
sinh sau ngay sinh sau ngay
Gia gAc d~u ttr Cqng Gili g6c d~u ttr C§ng
8.400.000.000 (83.878.826) 8.316.121.174 8.400.000.000 (47.232.481) 8.352.767.519CongtyTNHHTi€n D~t - TIE (il
Cong ty C6 ph§nVan hoa TIE (ii)
Cqng
29.240.000.000 (12.199.457.944) 17.040.542.056 29.240.000,000 (7.772.858.724) 21.467.141.276
37.640.000.000 (12.283.336.770) 25.356.663.230 37.640.000.000 (7.820.091.205) 29.819.908.795
(i) Theo Gi~y chUng nh~n dang ky doanh nghi~p s6 0313435866 ngay 10 thang 9 nam 2015 do Sa K8
ho~eh va BAu tu TP. H6 Chi Minh cAp, T~p doan d~u tu VaG Cong ty TNHH Ti€n B~t - TIE
8.400.000.000 VND, wong duong 20% v6n di~u l~,
(ii) Theo GiAy chUng nh~n dang kY doanh nghi~p s6 0313937520 ngay 26 thang 12 nam 2016 do Sa K8
ho~eh va BAu tu TP. H6 Chi Minh d.p, T~p doan dAu tu vao Cong ty C6 phAn Van hoa TIE
29.240,000.000 VND, tuong duong 43% v6n di~u 1~.
IGia tri phfm sahfru eua T~p doan t~i cae eong ty lien k~t nhu sau:
Gia trj phin sO-hiru Ph~n Hli ho~c 16diu Dam trong Dam
8.352.767.519 (36.646.345)
21.467.141.276 (4.426.599.220)
29.819.908.795 (4.463.245.565)
Gia trj ph~D sO-birocu8i nam
Cong ty TNHH Ti€n D~t - TIE
Cong ty C6 ph§n V~n hoa TIE
Cqng
8.316.121.174
17.040.542.056
25.356.663.230
Tinh hinh hO<;z1ai)ng cua cae cong ty con va cong ty lien MtCae cong ty lien k€t dang ho~t dQng kinh doanh binh thuOng, khong co thay d6i Ian so vai nam truac.
Blm thuyit minh nay la m9t b9 phijn h(1JJtMnh va phai ilu(JCil(lc cimg V01 Bao cao tai chinh h(1JJnhdt 27
I
I
IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
CONG TV CO PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBADia chi: se 262A, duong Nam Ky Khoi Nghla, Phuong 8, Quan 3, TP. H6 Chi Minh
BAo cAo TAl cHiNH HOPNHATCho nam tai chinh k~t thuc ngay 31thang 12 nam 20 18
Ban thuy~t minh Bao cao tiii chinh hop DhAt(ti~p theo)zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Giao dich voi cdc congzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAty va cong ty lien kitCac giao dich gifra T~p doan voi cac cong ty con va cong ty lien k~t nhu sau:
Nam Day
Cong tycsphdn San xuatThuong mo! Bin NgheGop v5n
Mua hang
Nam tmerc
14.500.000.000
204.962.853
Cong ty ca phdn Thuong mai Dich V{l Tang h!JPBin NgheGop v6n
Ctmg ty ca phdn Vanhoa TIEMua hang hoa
Ban hang hoa
cu seThuhQ
cAn tnr cong noCho muon ti~n
Gop v6n
67.449.956.679
45.186.890.463
3.949.612.632
500.700.406
819.310.713
98.937.150
5.687.526.724
5.000.000.000
4.000.000.000
18.740.000.000
I
oi« tri hap IjT~p doan chua xac dinh gia tri hop 1)'cua cac khoan dAu tu VaGcong ty lien k~t do chua co huang d~n
cu th8 v~ vi~c xac dinh gia tri hqp lY·
2d. lJdu til' gop vanVQO dun vikhac
Cong ty C6 ph~n Dich V\l Buu
chinh Vi~n thong Sai Gon
Cqng
sA cuAi Dam
Gia gAc D" pbODg
sA dAu Dam
G·, J. D h'la goe "p ODg
8.674.710.000 (3.307.233.750)
8.674.710.000 (3.307.233.750)
8.674.710.000 (3.307.233.750)
8.674.710.000 (3.307.233.750)
I
Gici trj ht;rpIjT~p doan chua xac djnh gia tri hqp ly cua khoim dAu tu vila dO'nvi khac do chua co huang d~n C\l th8v~ vi~c xac djnh gia tri hqp lY.
Phai thu DgiD h~D eua kh3eh hangzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA3.sA cuAi Dam sA diu Dam
11.827.467.441
3.877.837.010
13.405 .372.168
3.950.000.000
11.609.155.257
Cong ty C6 ph~ Van hoa TIE (la ben lien quan)
Cong ty C6 ph~n Bao bi Tan Duy Lqi
Ong Le Trung Tin
Cac khach hang khac
CqDg
13.405.3 72.168
25.232.839.609 32.842.364.435
IBlm thuy€t minh naylQ milt hil ph~n h9P thanh va phili du(J'cd9C cling ven Bdo cao tat ch{nh hr;p nhtit 28
II
I
II
IIIIzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
CONG TV CO PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBADia chi: S6 262A, duong Nam Ky KMi Nghia, Phuong 8, Quan 3, TP. H6 Chi Minh
BAo cAo TAl cHiNH HQP NHATCho nam tai chinh k8t thuc ngay 31 thang 12 nam 2018
Ban thuy~t minh Bao cao tai chinh hQ'pnhAt Ctiep theo)
4. Tra trtr6'c cho ngtrOi ban Dgln hansA aiu nams6 cu6i Dam
Trung tam Dich vu Ban dAugia tai san TP. H6 Chi
MinhCong ty TNHH Nghe sTVi~t
Cong ty TNHH Quang cao Thu011gmai Sen Yang
Cong ty TNHH Giay Minh Cuong Phat
Cac nha cung cApkhac
CQDg
98.272.549
540.000.000
390.000.000390.000.000
112.020.000
392.847.698 162.990.979
1.191.263.528894.867.698
5. Phai thu khaczyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBASa. Phiz; thu ngtin h{ln khdc
S6 cu6i Dam s6 aiu DamGia tri D\l' phoDgGia tri. D\l' phong
Cong ty C6 phan Vi~n thong ThSh~ moi NGT - ti~n gop v6n 3.210.000.000 3.210.000.000 3.210.000.000 3.210.000.000
Cong ty TNHH Mega TIE - cac
khoan chi hQ 438.100.000 438.100.000
Cac khoan bao hiem n9P thira 325.000 180.563
Tam irng 138.701.538 322.266.070
Cac khoan leY quy ngan han 5.000.000
Phai thu ng~n han khac 1.327.413.087 972.983.088
CQDg 5.114.539.625 3.210.000.000 4.948.529.721 3.210.000.000
Sb. Phiz; thu do; h{ln khiicCac khoan ky quy rna chUngthu bao 1anh.
6. NQ'duS6 d§u nams6 cuAinam
ThO; gian qua
h,n
Gia trj c6
th~ thu h6i
Gia tri c6thi thu' h6i
Theri giao quah,n Gia gAcGia gAc
Cong ty C6 ph~n Baobl Tan Duy Lqi - phai Tren 2 nam d€nthu ti€n ban hfmg duoi 3 nam l3.405.372.168 5.300.000.000
Cong tyTNHHThuang m~i Hai Tau - Tren 2 nam d€nphai thu ti€n ban hang duo; 3 nam 1.013.772.726
Cong tyTNHHNguyen Khang - phai
thu ti€n ban hang
Cong ty C6 phk Vi€nthong Th~ h~ roO;NGT- phai thu ti€n chuy€nnhuqng v6n gop Tren 3 nam
Phai thu eae t6 chuc va Qua h~n ticca nhan kMc duo; 3 thang
d~n tren 3 nam
Tren 1 nam d€nduoi 2 nam 13.405.372.168 5.300.000.000
Tren 1nam d€nduo; 2 nam 1.013.772.726
Tren 3 nam 2.401.047.488
CQog
3.210.000.000 Tren 3 nrun 3.210.000.000
Qua h~ ticduoi 3 thang
2.883.240.340 3.093.075.456 den tren 3 nam 7.101.631.042 4.106.812.687
20.512.385.234 8.393.075.456 27.131.823.424 9.406.812.687zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Ban thuyit minh nay la mQt bQplu;in ht;rpthanh va phai au{Yca9c cimg veti Bao cao tai chinh ht;rpnMt 29
CONG TV CO PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBADia chi:zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAs6 262A, duong Nam Ky Khoi Nghia, Phuong 8, Quan 3, TP. H6 Chi Minh
BAo cAo TAl cHiNH HOPNHATCho nam tai chinh k~t thuc ngay 31 thang 12nam 2018
BaD thuy~t minh Bao cao tiii chinh hop DbAt (ti€p theo)
Tinh hinh bi~n d(mg du phong no phai thu ng~ han kho doi nhu sau:
Nam nay Nam tnr(rc
S6 dau namTrich l~p/(hoan nhap) du phong trong nam
Xu 1)'xoa s6 cong no
sA cuai nam
17.725.010.737
(414.473.080)
(5.191.227.879)
12.119.309.778
14.161.073.553
3.608.931.591
(44.994.407)
17.725.010.737
IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA7. Hang tAn khos6 cu6i nam
G··zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAJ. D h'ia goc l! pong
sa dAu nam
Ghi g6c Dl! phong
4.762.939.759 (4.380.576.661)Nguyen li~u, v~t lieu
Cong cu, dung cu
Chi phi san xuat, kinh
doanh do dang
Thanh phamHang hoa
Cqng
4.628.050.281 (402.175.372)
323.411.088
3.945.528.899 (3.762.626.971) 3.945.528.899 (47.632.000)
1.433.409.486 (56.468.l60) 168.795.148 (56.468.160)
35.792.034.259 (13.913.944.333) 26.136.214.876 (10.301.167.793)
46.122.434.013 (18.135.214.836) ,,_.;;,3.;;.5.;.;...0;;;.;;13;.;....4_7_8•.;..68;;.;;2~(1.;...4_.7....;;.85.;...•.;..84;..;;4.;..;..6..;;.14~)
Tinh hinh bien d('>ngdu phong giam gia hang dm kho nhu sau:
Nam na! Nam tnrlrc
S6 dau narn 14.785.844.614 14.518.763.850
Trich l~p du phong 3.349.370.222 267.080.764
s6 cu6i nam 18.135.214.836 14.785.844.614
8. Chi phi tra tnr(rczyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
8a. Chi phi Ira trU'uc ngiin h{lns6 cu6i nam s6 dAu nam
Chi phi thue nha va thue kho 340.000.000 380.029.090
Chi phi sua chua van phOng 23.679.956
ICac chi phi tni truoc ng~n h?n khac 25.906.416
Cqng 340.000.000 429.615.462
8b. Chi phi ITa trU'uc diii h{lns6 cu6i nam s6 dAu nam
Chi phi cong Cl,l,dl,lng Cl,l 779.770.738 13.131.555
Chi phi khac 15.677.001 13.734.357
Cqog 795.447.739 26.865.912
• T.
I
Ban fhuyif minh nay [Q m9t b9 pMn hr;rpfhanh va phdi dU(lCd(Jcciing va; Bao cao fai chinh h(lp nhdt 30
I
ICONG TV COzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAPHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Dia chi: sf> 262A, duong Nam Ky Khoi Nghia, Phuong 8, Quan 3, TP. H6 Chi Minh
BAo cAo TAl cHiNH HOPNHATCho nam tai chinh kat thuc ngay 31 thang 12 nam 2018
Ban thuy~t Minh Bao cao tal chfoh hop nhAt (ti~ptheo)
9. Tai sao e6 etiDb bihl hinh
IGhi tr] bao moo
S6 d~u namNMn tai san illhop
nhAt Cong ty C6 phkDu lich B6n Bi~n
KhAu hao trong namThanh ly, nhuong ban
X6a tai san hu hong
s6 eu6i Dam
Ghi tr] eon I~i
S6 d~u nam
s6 cu6i DamzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Trangdo:Tarn thoi chua sir dungDang cho thanh ly
Nba eira, v,tki~n true
Phuong ti~DMay moe va v,n mi, trUY~D
tbi~t bi diD
479.531.181
1.258.823.227
(643.340.440)
(42.627.272) _
4.988.899.325
15.765.494.781 18.347.585.700
5.192.887.825 3.936.512.629
Nguyen gia
S6 dAu nam
Nhan tili san illhopnhAt Cong ty C6 phkDu ljch Bon Bien 15.040.704.482 479.531.181
Mua trong nam 9.621.108.125 937.727.273 283.000.000
Thanh ly, nhuong ban (4.319.756.260) (1.321.979.473) (991.924.989) (332.602.3 84)
Xoa bo tai san hu hong (42.627.272) (29.181.000)
s6 cu6i Dam 26.486.443.003 27.083.618.261 11.655.503.078 751.976.904
Trangao:Da khAu hao h~t nhungyin con sir dung 1.647.192.555 1.030.569.326 1.717.877.182 271.385.994 4.667.025.057
Cho thanh ly
7.777.254.304
720.616.445
(1.908.3 86.655)
11.782.371.919
10.572.606.956 14.411.073.071
14.704.071.084 22.094.718.936
10. Tai san e6 etiDb vo hiDhQ
). .uyen sU'zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
J.dyDg etat
9.921.569.924
1.788.130.870
4.795.233.450
1.609.630.870
1.050.664.428
(991.924.989)
6.463.603.759
5.126.336.474
5.191.899.319
Pb~D m~mmay tiDb
Tbi~t bit
dung cyquan Iy CQDg
830.760.288 44.865.410.693
- 17.308.366.533
10.841.835.398
(6.966.263.106)
(71.808.272)
65.977.541.246
~6NG:6 PH.
TIE
661.327.922 14.585.961.826
109.214.628
(332.602.384)
(29.181.000)
408.759.166
9.866.416.355
3.139.318.728
(3.876.254.468)
(71.808.272)
23.643.634.169
'Jar~1TV.1Hliu
VA TIl
,C
,)~
169.432.366 30.279.448.867
343.217.738 42.333.907.077
Miu tbi~t k~bia t,p CQng
Nguyen giaS6 d~u nam 4.522.500.000 858.492.840 350.928.947 5.731.921.787
NMn titi san ttl hQ'P nhAt Cong ty
C6 ph~n Du lich B6n Bi~n 5.620.467.999 70.000.000 5.690.467.999
s6 cu6i nam 10.142.967.999 928.492.840 350.928.947 11.422.389.786
Trangao:Da khAu hao h~t nhung yin con sir
dt,mg
31Bim thuy€t minh nay la m9t b9 ph~n hr;1pthanh va philiQIl(1C QQC cimg v&i Bao cao tai chfnh hr;1pnhdt
CONG TV CO PHAN zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBATIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBADja chi: S6 262A, duong Nam Ky KhOi Nghia, Phuong 8,zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAQU?n 3, TP. H6 Chi Minh
BAo cAo TAl CHlNH HOPNHA TCho nam tai chinh ket thuc ngay 31 thang 12 nam 2018
Ban thuySt minh Bao cao tili chtnh hQ1l nhAt (tiep theo)
Q " • PhAn m~m Miu thi~t k~uyen sir.(
ma;y tinh biazyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAt~~ C2ngdyng dat
Gia tr] hao men86 dAu nam 847.623.408 73.110.200 920.733.608
Nhan tai san tic hop nhAt C6ng ty
C6 phan Du lich B6n Bi~n 1.492.936.808 33.053.996 1.525.990.804
KhAu hao trong narn 29.273.270 16.702.764 35.092.896 81.068.930
~se cuAi nam 1.522.210.078 897.380.168 108.203.096 2.527.793.342
~
Gia tr] con l~izyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAiY
86 dAunam 4.522.500.000 10.869.432 277.818.747 4.811.188.179~N
sA cuAi nam 8.620.757.921 31.112.672 242.725.851 8.894.596.444
ATrong do: -.y.\.....
TI;IlDthoi chua sir dung.~
Dang cho thanh ly
11. BAt dqng san dAu to'
BAt d9ng san dAu tu cua T~p doan duoc nam gift cho tang gia. Chi ti~t phat sinh nhu sau:
Quy~n Stl dyng dAt
Nguyen gia
86 dAu nam
sA cuAi nam
TrongzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAdo:Da khAu hao h~t
13.531.170.316
13.531.170.316
Ghi tri hao mon di trich theo Quy~t dinh sA 15/2006/QD-BTC
86 dAu nam
sA cuAi nam
1.614.643.873
1.614.643.873
Gia tri con lai86 d~~ nam .
sA cuAi nam
11.916.526.443
11.916.526.443
BAt d9ng san d~u illn~m gifr eha tang gia eua T~p doim la khu dAtco di~n tich 38.887,9 m2 t~i phuOng
Binh ChuAn, huy~n Thu~ An, tinh Binh Duong.
Theo quy dinh t~i Chufrn mile K~ toan Vi~t Nam s6 05 "Bftt d9ng san d~u tu", gia tIi hqp ly eua bAt
d9ng san dAu tu t~i ngay k~t thuc nam tai ehinh cAn phai dugc trinh bay. Tuy nhien, C6ng ty hi~n chua
xac dinh duO'e gia tri hqp ly eua cac bAtdQng san d~u illdo chua co di~u ki~n d€ thllc hi~n.
12. Chi phi xay dU'Dgcooban dir dang
Chi phi dinh gia dAtBinh Chufrn.
13. Titi sao tbu~ tbu nb~p boin l~iC6ng ty m~ chua ghi nh~n Uti san thu~ thu nMp hoan l~i cho khmin 16 ttnh thu~ duO'c chuy~n sang butrir thu nh~p ehiu thu~ eua cac nam sau.
Bim thuy€t minh nay la mot boph(m hW thanh va phili aU(lCapc cungV01 Bao cao tai chinh hW nhdt 32
I
IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
CONG TV CO PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Dia chi: S6 262A, dirong Nam Ky Kh6i Ngrua, Phuong 8, Quan 3, TP. Hi>Chi Minh
BAo cAo TAl cHiNH HOPNHA TCho nam tai chinh k8t thuc ngay 31 thang 12 nam 2018
Ban thuy~t minh Bao cao tai chinh hqp obAt (ti8p theo)
Chi ti~t 16tinh thu~ duoc chuyen sang bu trir thu nh~p chiu thu~ cua cac kY sau:
Nam 2015
Nfun2017
Nam 2018
Cqng
12.096.739.149
55.663.140.994
19.431.488.3 80
87.191.368.523
Theo Lu~t thu~ thu nhap doanh nghiep hi~n hanh, khoan 16cua b~t kY nam tinh thue nao duoc chuyen
sang bit tnr vao thu nMp trong thai gianzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAtbi da khong qua 5 nam k€ ill narn ti~p sau nam phat sinh 16.Tai san thu~ thu nh~p hoan lai khong ducc ghi nMn cho nhirng khoan 16 nay vi it co kha nang co thu
nh~p chiu thu~ trong wang lai d~ sir dung nhtrng IQ'iich do.
14. LQi th~ thuong malLQ'i the thirong mai phat sinh do hQ'Pnh~t kinh doanh lien quan d~n viec mua 2 cong ty con. Chi ti~t
phat sinh trong nam nhir sau:Cong ty TNHH Vin phOng Cong ty cA phin
phim TIE Mi~n Hie Du lich B6n Hi~n CQng
Nguyen giazyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAsb dAu nam 2.389.076.936 2.389.076.936
Tang trong nam 110.779.854.275 110.779.854.275
s6 cu6i nim 2.389.076.936 110.779.854.275 113.168.931.211
s6 da phan b6S6 dAu nam 477.815.388 477.815.388
Phan b6 trong nam 238.907.694 2.769.496.357 3.008.404.051
s6 cu6i nim 716.723.082 2.769.496.357 3.486.219.439
Gia trj con I~i .~sb dAu nam 1.911.261.548 1.911.261.548
s6 cu6i nim 1.672.353.854 108.010.357.918 109.682.711.772
15. Phai tra ngU'ooban
15a. Phili tril ngU'u; ban ngt'in h{ln
Cong ty C6 phAn Van hoa TIE (la ben lien quan)
C6ng ty cb phAn Bao bi Tan Duy Lqi
C6ng ty C6 phAn DAu tu va Kinh doanh Thuang m~i
Hanel
Logitech Asia Pacific Ltd
TP Vision Singapore Pte. Ltd.
C6ng ty TNHH Di~n illSamsung Vina
Cac nha cung c~p khac
Cqng
s6 cu6i nim
699.634.298
4.296.557.835
6.340.707.116
8.934.468.099
3.461.813.889
7.921.396.905
959.098.463
2.035.979.768
3.461.813.889
10.502.155.303 27.609.314.959
Bim thuy€t minh nay IiI m9tbpphQn hpp thiInhvaphai dU(1cd(Jcdmg vaiBaa caa tiIi chinh hpp nhdt 33
I
IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
CONGzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBATV CO PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA£>ia chi: S6 262A, duong Nam Ky KhOi Nghia, Phuong 8, Quan 3, TP. H6 Chi Minh
BAo cAo TAI cHiNH HOP NHAT
Cho nam tai chinh ket thuc ngay 31 thang 12nam 2018
Ban thuy@t minh Bao cao tai chinh hQ'P Dhit (ti8p theo)zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
15b. Nfl qua hpn chua thanh loan
Cong ty C6 ph§.n DAu tu va Kinh doanh Thuong mai
Hanel
Logitech Asia Pacific Ltd.
TP Vision Singapore Pte. Ltd.
CqDg
S& cu&i Dam S& diu Dam
3.461.813.889
8.934.468.099
3.461.813.889
7.921.396.905
3.461.813.889 20.317.678.893
ICong ty C6 phAn Van hoa TIE (la ben lien quan)
Nha sach Nguyen Huy
Ngan bang TMCP Quan DQi
Cac khach hang khac
CqDg
S& cu&i Dam S& diu Dam
12.999.729.355
148.993.106 148.993.106
148.500.000
1.659.269.846 125.881.255
14.807.992.307 423.374.361
16.
17. Thu~ va cac khoan phai DQP Nha Dlr6'cS6 diu Dlim s6 pbat sinb trong nam
TbuS nban tirhQ'P nb§t' kinh
doanb Cong ty
ca phin Du
Phiii nQP Phiii thu s6 phiii nQP S6 dA n9p lich B6n Bi~n
S6 cu6i nlim
PhainQp Phal thu
Thue GTGT hangban n(>idiaThue thu nh~ doanh
nghiep tir hoar d(>ogkinh doanh
Thue thu nh~pdoanh
nghiep tir hoat d(>ogchuyen nhirong b~td(>ngsanThue thu nh~pcanhan
Ti~n thue d~t
Cac loai thue khac
CQng
230.524.334 539.724.844 (769.328.310) 68.927.640 72.299.996 2.451.488
- 702.283.226 23.313.037 (23.313.037) (150.000.000) - 852.283.226
3.090.736.487 - (3.090.736.487)
114.914.908
3.642.568
626.878.474 (586.910.148)
789.894.763 (793.537.331)
91.425.847 246.309.081
34.818.540 (34.418.940)
3.439.818.297 702.283.226 2.950.925.448 (6.234.540.043)
(4.853.200) 4.453.600
5.500.287 318.609.077 859.188.314
IThui gia ITj gia tangT~p doan nQPthu~ gia tri gia tang thea phuong phap khAu tru. Thu~ suAtthu~ gift tri gia tang nhu sau:
Djch V1,l bao hanh, man hinh vi dnh, t~p, giAy nguyen li~u,... 10%
Hang hoa xuAt khAu 0%
IThui thu nh~p doanh nghifpT~p doan phai nQP thu~ thu nh~p doanh nghi~p cho cae khoan thu nh~p Hnh tl1U~v6i thuS suAt 20%.
II
Biin thuy~t minh nay la mot bo pMn h(7JJthanh va phdizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAGU9'C GQC cimg v6'i Baa cao tai chinh h(7JJnhcit 34
CONG TV CO PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBADja chi: S6 262A, duong Nam Ky Kh6i Nghia, Phuong 8,zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAQU~D3, TP. H6 Chi MinhBAo cAo TAr cHiNH HOP NHATCho nam tai chinh ket thuc ngay 31 thang 12 nam 2018
Ban thuyet minh Blio do tal chinh hQ1>nh§t (ti€p theo)
Chi ti~t thu~ thu nhap doanh nghiepzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAa tirng cong ty trong T~p doan nhu sau:
s6 cu6i nam sA diu nam
Pbai n9P Phai thu Phai nl}p Phai thu
Thu8 thu nh~p doanh nghiepzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAtil heat dQngkinh
doanh
C6ng ty TNHH Giai phap Thong minh Sai Gon
C6ng ty C6phdn TIE
C6ng ty C6phdn Du lich B6n Bi€n
Thue thu nhap doanh nghiep til hoat dQngchuyennhuong b~t dQngsan (Cong ty C6 phArrTIE)
C9ng
- 852.283.226
12.252.456
- 690. 030. 770
- 150.000.000
702.283.226
12.252.456
- 690.030.770
3.090.736.487
_ 852.283.226 3.090.736.487 702.283.226
Viec xac dinh thu~ thu nhap doanh nghiep phai nQP cua T~p doan duoc din Clr VaGcac quy dinh hien
hanh v~ thu~. Tuy nhien, nhtrng quy dinh nay thay d6i thee tirng tho; ky va cac quy dinh v~ thu~ d6i
voi nhieu lo~i giao dich khac nhau co th~ dugc giai thich thee nhi~u cach khac nhau. Do v~y s6 thu~
dugc trinh bay tren Bao cao tai chinh hQ'PnhAt co th~ se thay d6i khi C(J quan thu8 ki6m tra.
Tiin thue ilatTi~n thue ddt dugc nQp thee thong bao cua C(J quan thu8.
Cae to(l;th ui khaeT~p doan ke khai va nQP thee quy dinh.
18. Chi phi phai tra DgiiD h,DS8 cu8i Dam S8 dAu Dam
64.682.195 ~
6.154.612~51r
30.877.200zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBATRA.7
101.714.007 Kin
~
S8 dAu Dam
Chi~t khdu thanh toan dung h~n
Chi phi h6 trg cho d~i ly ban hang
Chi phi di~n, ml,lc in va khac
CQDg
587.436.807
1.385.459.427
40.568.200
2.013.464.434
19. Ph:ii tni khac
19a. Pha; tra ngiin hl,lnkhac
Cong 0/ C6 phAnBao bi Tan Duy Lgi - phai. tra ti~n
mua von gop Cong ty TNHH Van phOng pham TIE
Mi~nB~c
Tai san thira chcr giai quy€t
Kinh phi cong doan
Bao hi~m xii hQi
Thu lao HQi d6ng quan tri va Ban ki~m soat
C6 ruc phai tra cho cac c6 dong
Cac khoan phai tra ng~n h~ khac
CQDg
S8 cu8i Dam
5.300.000.000 5.300.000.000
270.000
164.141.826 86.823.350
72.330.753 16.872.790
43.947.173 43.947.173
636.868.857 636.868.857
1.046.742.979 1.530.713.407
7.264.031.588 7.615.495.577
I
19b. N(/ qua h(ln chua thanh toanT~p doan co khoan ng qua h~n chua thanh toan cho C6ng ty C6 phftn Bao bi Tan Duy Lgi v~ khoan
phai tra ti~n mua v6n gop vao Cong ty TNHH Van phong phAm TIE Mi~n B~c vai s6 ti~n
5.300.000.000 VND do con dang tranh chAp, chua thfmg nhAt v~ s6 li~u cong ng (s6 dAu nam la
5.300.000.000 VND).
Bim Ihuyh minh nay fa m91b9 pMn h9P thanh va phaiQU9'C a9c cimg vOiBao cao tat'chinh h9P nhdt 35
CONGzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBATV CO PHAN TIEDja chi: S6 262A, duong Nam Ky Kh6i Nghia, Phuong 8, Quan 3, TP. H6 Chi Minh
BAo cAo TAl cHiNH HOPNHATCho nam tai chinh kat thuc ngay 31 thang 12nam 2018
BaD thuy~t minh Bao cao tM chinh hQ"Pnh§t (tiep theo)
20. Vay ngin hanChi ti~t s6 phat sinh v€ cac khoan yay ngiin han trong nam nhu sau:
S6 ti~Dyay phatsinh
S6 dAu nam trong nam
S6 ti~n yay dll tratrong Dam S6 cu6i nam
C6ng ty TNHH BAutu Xay dungQuan ly An Phu (0)
Ngan hang TMCP Ban Vi~t
CQng
35.000.000.000 - 35.000.000.000
65.000.000.000 (65.000.000.000) _
100.000.000.000 (65.000.000.000) 35.000.000.000 ---,~-(0) Khoan yay khong eo tai san dam bao Cong ty TNHH DAu tu Xay dung Quan Iy An PM thea Hop
d6ng s6zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA76/2018IHDT -TIE ngay 08 thang 10 nam 2018 dS b6 sung v6n hru d(>ngphuc vu san xuat
kinh doanh, thoi han duy tri han mire 1ft12 thang, lai su~t 5%/nam.zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
ONo p
TI21. Quy khen thlfOng, phuc Jqi
Nam nay Nam trlf(Yc-'10",
S6 dAunam
Tang do trich I~ptir loi nhuan
Tang khac
Chi quy trong nam
s6 cu6i nam
262.968.817 (839.892.636)
1.637.461.276
17.287.086
(551.886.909)(181.800.000)
81.168.817 262.968.817
22. vAn chii sO'hihI
22a. Bang ilai ehiiu biin ilvng eua van ehuzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBASO' hii'uLQi ich cita
LQi nhu~n c6 don&
V6n dAu ttr Quy d§u.tU' philt sau thu~ khOng kiem
cita chit sO-hfru trien chtra ~h8D ~h6i S03t C2ng
S6 du dAunam truac 95.699.000.000 147.820.799.944 17.502.563.923 747.946.754 261.770.310.621
Lgi nhu~n trong nam truac (19.520.594.681) (360.077.205) (19.880.671.886)
Trich l~p cik quy trong
nam truac (1.860.751.450) (1.860.751.450)
Chia c6 tlrc trong nam
truac {6.698.930.0002 {6.698.930.0002
S6 du cu6i nam tnrO'c 95.699.000.000 147.820.799.944 (10.577.712.208) 387.869.549 233.329.957.285
S6 du (tAu nam nay 95.699.000.000 147.820.799.944 (10.577.712.208) 387.869.549 233.329.957.285
LQ'inhu~n trong nam nay (24.159.784.485) (949.327.896) (25.109.112.381)
Trich thillao trong nam
nay (72.000.000) (72.000.000)
Gia tri phfutsa hUuC6ngty C6 phAnDu lich B6nBi~n tc;ti ngay mua - 7.856.953.735 7.856.953.735
sa dlf cU8inam nay 95.699.000.000 147.820.799.944 p4.809.496.693) 7.295.495.388 216.005.798.639
!>~~C6N~~HNHI~
-rOAN
A8
Bcm thuyit minh nayLa m(jt b(jphq.n h9P thilnhva phai aU(1ca9c cimgV07 Bao cao tai chinh h9P nhdt 36
CONG TV CO PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Dja chi: S6 262A, duong Nam Ky Kh6i Nghia, Phuong 8, Quan 3, TP. H6 Chi MinhzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBABAo cAo TAl CHiNH HQP NHATCho nam tai chinh k~t thuc ngay 31 thang 12 nam 2018
Ban thuy~t minh Bao cao titi chinh hQ'p nhAt (ti~p theo)zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
22b. cJphiiusa cuai nam S8 diu nam
S6 hrong e6 phieu dang ky phat hanh
S6 hrong e6 phieu dii ban ra cong chung
csphiiu phd thong
csphieu uuzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAQiii
S6 hrong e6 phieu duoc mua lai
csphiiu ph6 thong
cdphieu uu Qai
S6 luong e6 phieu dang hru hanh
csphieu ph6 thong
csphieu uuQai
9.569.900
9.569.900
9.569.900
9.569.900
9.569.900
9.569.900
9.569.900
9.569.900
9.569.900
9.569.900
~~.~TV.iAN,..,..-
Menh gia e6 phieu dang hru hanh: 10.000 VND.
23. Cac khoan muc ngoal Bing can d8i k~ toan hQ1>nhAt
23a. Ngoat t? cdc loaisa cu6i nam S8diu nam
Dollar My (USD) 2.800,89 2.027,47
Nhan dan t~ CCNY) 44.738,00 21,00
.~
23b. N!fkho doi dii xU-Ij~"8'?'--Z
S8 cu8i nam S8 diu nam Nguyen nhan xoa sa 1TV
Gng Ph~m Van Hoang 5.879.892.055 5.879.892.055 Khong co kha nang thu ng 1 Hlfu
Cong ty TNHH Thuang m~i!A TU
Nguyen Khang 2.401.047.488 Khong co kha nang thu ng CCae d6i tuqng khae 3.897.692.654 1.362.732.062 Khong co khli nang thu ng
,~
CQng 12.178.632.197 7.242.624.117 ~
VI. mONG TIN BO SUNG CHO cAc KHoAN MUC TRiNH BAy TRONG BAo cAo KET
QuA HO~ T DQNG KINH DOANH H<;1PNHAT .
1. Doanh thu ban himg va cung cAp dich vy
la. rang doanh thu
Doanh thu Van phong TP. H6 Chi Minh
Doanh thu ban himg h6aDoanh thu ban thcmhphdmDoanh thu cungcdp djchv¥
Doanh thu khiIcDoanh thu ban hang hoa ella Chi nhanh Phu Qu6e
Doanh thu ella Cong ty TNHH Van phOng ph~m TIE
Mi~n BAe
Doanh thu ella Cong ty C6 phfrn Du lieh B6n Bi~n
CQng
Nam nay Nam trllcYc
105.573.891.726
105.173.197.7307.923.996
392.770.000
42.447.806.797
41.300.783.25976.688.219
630.992.178439.343.141
715.696.077
220.977.105
4.318.238.727
288.399.006
110.113.107.558 43.451.901.880
Ban thuyit minh nay la m9t b¢ pMn h(1JJthanh va phdi a!l(lc a9ccimg v6'i Baa ccio fai chinh h(1JJnhdt 37
CONGzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBATV CO PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Dta chi: S6 262A, duong Nam Ky Kh6i Nghia, Phuong 8, Quan 3, TP. H6 Chi MinhzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBABAo cAo TAl cHiNH HOPNHATCho nam tai chinh k€t thuc ngay 31 thang 12 nam 2018
Ban thuy@tMinh Bao cao tAi chinh hQ'pnh!t (tiep theo)zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
lb. Doanh thu bdn hang va cung cap dichV(l cho cdc ben lien quanNgoai giao dich ban hang cho cong ty lien k€t diroc trinh bay 6 thuyet minh s6 V.2b, T~p doan khong
phat sinh giao dich ban hang va cung dp dich vu cho cac ben lien quan khac.zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
2. Khoan giam trir doanh thu
Nam na;r Nam trmrc
Chi€t khau thirong mai 2.993.160.230 904.016.649
Hang ban bi tra lai 5.674.026.183
CQng 8.667.186.413 904.016.649 .~
3. Ghi van hang ban
~
Nam na;r Nam trurrc
Gia v6n cua Van phong TP. He, Chi Minh 98.214.093.617 38.479.055.618zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Gia v6n cuahang hoaeta ban 98.166.176.553 36.785.650.268
Gid v6n cua thanhpham etaban 47.917.064 1.288.112.976
Gid v6n cua dichv¥ etacung c6p 405.292.374
Gia v6n cua Chi nhanh Phu Quoc 179.651.369
Gia v6n cua Cong ty TNHH Van phong phim TIE
Mi8n B~c 192.897.105 2.251.324.394
Gia v6n cua Cong ty C6 phAriDu lich B6n Bi~n 2.734.438.463
CQng 101.141.429.185 40.910.031.381
4. Doanh thn ho~t dQng tai chinh
Nam na;r Nam tnro-c
~
Uii ti8n gui co kY h~ 6.740.929.743 3.981.421.469
Uii ti€n giri khong ky h~n 19.576.377 359.914.258
Liii chenh l~ch tY gia pMt sinh 308.243 22.751.176iAN * J}
C6 Wc va lqi nhu~ duqc chia 37.008.000
.~CQng 6.797.822.363 4.364.086.903 .~
5. Chi phi tai chinh
Nam na;r Nam trmYc
Chi phi lfii yay 405.479.452
Lei chenh l~ch tY gia pMt sinh 52.263.450
D1,lphong giam gia chUng khoan kinh doanh va t6n
thAt dAutu 470.513.300 (250.842.600)
I Chi phi tai chinh khac 565.571 565.571
CQng 928.821.773 (250.277 .029}
6. Chi phi ban hang
Nam na;r Nam tnro-c
Chi phi cho nhan vien 3.850.747.724 5.495.271.113
Chi phi v~t li~u, bao bi 15.014.350 135.356.487
Chi phi d\lng C\l, de, dung 334.541.532
Chi phi kh~u hao tai san c6 dinh 998.026.716 l.610.279.359
Chi phI bilO hanh 517.516.433
Chi phi dich V\lmua ngoai 924.938.259 l.385.066.437
Cac chi phi kMc 4.666.530.424 1.278.263.482
I C9ng 10.972.773.906 10.238.778.410
Blm thuy€t minh nay ta mot bo ph(in hr;rpthanh va phQi aU(/Capc cung yenBaa cao tai chinh hr;rpnhdt 38
CONGzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBATV CO PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
£>jachi:zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAse 262A, duong Nam Ky KMi Nghia, Phuong 8, Quan 3, TP. H6 Chi Minh
BAo cAo TAl cHiNH HOP NHA TCho nam tai chinh k€t thuc ngay 31 thang 12 nam 2018
Ban thuy~t minh Bao cao tai chfnh hop nhftt (tiep theo)
7. Chi phi quan ly doanh nghi~p
Nam nal: Nam trmYc
Chi phi cho nhan vien 7.871.693.275 7.848.629.810
Chi phi v~t lieu quan ly 114.727.085 174.897.311
Chi phi d6 dung van phong 34.187.022 225.292.907
Chi phi khAu hao tai san c6 dinh 2.222.360.942 2.143.292.792
Thu6, phi va l~ phi 49.189.766 26.019.788 ~~Du phongr(Hoan nhap) du phong phai thu kh6 doi (414.473.080) 3.608.931.591
~
Chi phi dich vu mua ngoai 3.657.158.348 3.052.270.017
Chi phi IO'ith6 thirong mai phan b6 3.010.397.535 238.907.694
Cac chi phi khac 6.711.441.170 3.609.547.186
CQng 23.256.682.063 20.927.789.096
8. Thu nh~p khac
Nam nay Nam truec
Khoan thu he;tro ti8n ban hang tic nha cung c~p 245.001.480
Thu ti~n thue d~t 376 Di~n Bien Phu, Quan 10 do
chua chuyen giao 1.145.709.684 1.014.825.000
Thu ti~n thue nha 6 Ph6 Quoc 566.744.996
IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
NO' khong phai tra cua TP Vision Singapore PTE
LTD 8.898.378.454
Uti thanh ly tai san c6 dinh 17.840.729.102
B6i thirong vi pham hop d6ng 305.000.000
Cac khoan thu nh~p khac 112.956.748 136.514.723~
CQng 10.723.789.882 19.542.070.305 ;,:]. ,9. Chi phi khac
.2
.~Nam nay Nim trmYc
La thanh ly tai san c6 dinh 2.227.690.456 ~
Ti~n thue d~t 376 Di~n Bien Phu, Qu~n 10 549.299.556 604.860.889
X6a s6 nqphai thu khong th~ thu h6i duqc 408.103.428
I Thu6 bi ph~t, bi truy thu 69.327.256
Chi phi khae 59.272.583 124.966.364
ICQng 3.313.693.279 729.827.253
Lii tren c&phi~u10.
lOa. Lii; Cd biinlsuy giam tren cJ phiiuNim nay Nim nay
LQinhu~n k~ toan sau thu~ thu nh~p doanh nghi~p euae5 dong eong ty m~ (24.159.784.485) (19.520.594.681)
Trich quy khen thuemg, phuc lQ'i (2.009.611.565)
Thu lao HQi d6ng qufm tri, Banki~m soat {223.290.174}
LQ'inhu~n tinh lai co ban/suy giam tren c5 phi~u (24.159.784.485) (21. 753.496.420)
s6 luqng blnh quiln gia quySn eua c6 phi~u ph6 thongdang lUllhanh trong ky 9.569.900 9.569.900
Lai cooban/suy giam tren c6 phi~u !2.525) !2.273l
Bim thuy€t minh nay la m(5t b(5pMn h(lp thanh va phiii dU(lc d9C cimg ven Bao cao tai chinh h(lp nhdt 39
CONGzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBATV CO PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Dia chi:zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAse 262A, dirong Nam Ky Khoi Nghia, Phuong 8, Quan 3, TP. H6 Chi Minh
BAo cAo TAl CHlNHHOPNHATCho nam tai chinh k6t thuc ngay 31 thang 12 nam 2018
BaD thuy€t minh Bao cao tal chlnh hQ'pnh§t (ti6p theo)zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
lOb. Thong tin khiicKhong co cac giao dich e6 phieu ph6 thong hoac giao dich e6 phieu ph6 thong tiem nang nao xay ra nr
ngay k6t thuc nam tai ehinh d~n ngay cong b6 Bao cao tai ehinh hop nh~t nay,zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
11. Chi phi san xuit kinh doanh theo y~u t&Nam nay Nam trmYe ~
Chi phi nguyen lieu, v~t li~u 163.928.457 756.647.294 \)~~:;/
Chi phi nhan cong 11.722.440.999 13.343.900.923 CCChi phi kh~uhao tai san e6 dinh 3.220.387.658 2.583.107.852 CCChi phi dich vu mua ngoai 4.582.096.607 4.284.543.498
Chi phi khac 14.540.602.248 8.706.600.594
CQng 34.229.455.969 29.674.800.161 ~:~
VII. NHirNG THONG TIN KHAc
1. Giao djch va s6 du ven cac ben lien quanCac ben lien quan voi T~p doan bao g6m: cac thanh vien quan ly chu chot, cac ca nhan co lien quan
voi cac thilnh vien quan ly ehu eh6t vil cae ben lien quan khae.
la. Giao dich va sa du vOlcae thimh vien quiinzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAlj chu chat va cae ca nhlin co lien quan vOlcae thanhvien qulin If chu chatCae thilnh vien quan 19ehu eh6t g6m: cae thanh vien HQi d6ng quan tIi vil cae thinh vien Ban di~uhanh (Ban T6ng Giam d6e va K6 toan truOng)eua Cong ty m¥. Cae ca nhan co lien quan vai cae thilnhvien quan 19ehu ch6t 13.cae thilnh vien m~t thi~t trong gia dinh cae thanh vien quan 19ehu ch6t.
Cong n(Ywli cae thimh vien qwin if chit eh6tw] cae ea nhiin co lien quan vai cae thimh vien qwin Ifchit ch6tT~p doan khong co eong nQ'vai cae thanh vien qufmly eM ch6t va cae ca nhan co lien quan vai cae
thanh vien quan 19eM eh6t.
Giao dich vai cac thanh vien quemIf chit ch6t va cac ca nhan co lien quan vai cac thanh vien quemIfchu ch6tT~p doan khong phat sinh giao dich vai cae thanh vien quan ly eM ch6t va eae ea nban co lien quan
vai cae thanh vien quan ly chu eh6t.
Thu nh(lp eua cae thiznhvien quemIf chit ch6tThu nh~p eua cae thanh vien quan 19chu eh6t bao g6m ti~n luong, ti~n thuOng vai t6ng s6 ti8n trong
nam la 2.894.375.001 VND (nam tnrae la 2.412.983.409 VND).
lb. Giao dicit va sa du vui cae ben lien quan khacCae ben lien quan khac vai T~p doan g6m:
Ole ben lien quan khae M~· h"01 quan ~
I
Cong ty TNHH Ti~n £)~t- TIECong ty C6 ph~n Van hoa TIEC6ng ty C6 ph~n San xu~t Thucmg m~iBi6n NgheC6ng ty C6 ph~n Thuong m~i Dich V\l T6ng hqp B~nNghe
C6ng ty lien k~tCong ty lien k6tCong ty conC6ng ty con
Ban thuyit minh nay la m(5t b(5ph(jn h9P thilnh va phai au(,1ca(Jcdmgven Bao cao tai chinh h(J]Jnhdt 40
IIzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
CONG 1Y CO PHAN TIE zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
£>iachi: se 262A, duong Nam Ky Khm Nghla, Phuong 8, Quan 3, TP. H6 Chi Minh
BAo cAo TAI CHlNH HOPNHA T
Cho nam tai chinh k~t thuc ngay 31 thang 12 narn 2018
Ban tbuy~t minb Bao cao tai chlnh hQ1lnh§t (tiep theo)
IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Giao dich vai cdc ben lien quanzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAkhacCac giao dich phat sinh voi ben lien quan khac da duoc trinh bay tai thuy~t minh s6 V.2h.
C6ngnovai cdc ben lien quan khdcCong no voi cac ben lien quan khac duoc trinh bay tai cac thuyet minh s6 V.3, V.15a va V.16.
Cac khoan cong no phai thu cac ben lien quan khac khong co bao dam va se duoc thanh toan b~ng
ti~n. Khong co khoan du phong phai thu kho doi nao duoc I~p eho cac khoan no phai thu cac ben lien
quan khac.
=11zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
2. Thong tin v~ bq ph~n
T~p doan chi hoat dQng trong mQt linh vue kinh doanh lit kinh doanh thuong m~i (cM y€u lit linh ki~n
di~n tu va van phong phfun) va trong mQt khu vl,l'edia I)' la lanh th6 Vi~t Nam.
)Nt
:p
TI
=
3. Quan ly rid ro tii chinh
Ho:;ttdQng eua T~p doan phat sinh cae rui ro tai chinh sau: rui ro tin dVng, rui ro thanh khoan va rui ro
thi truOng. Ban T6ng Giam d6c Cong ty m~ ehiu trach nhi~m trong vi~e thi€t l~p cae ehinh saeh va
cac ki~m soat nh~m giam thi~u cae rui ro tai ehinh cling nhu giam sat vi~c thl,l'ehi~n cae ehinh sach va
cae ki~m soat da thi€t l~p.
I3a. Ra;TO tin d{lng
Rui ro tin dVng la rui ro rna mQt ben tham gia trong hqp d6ng khong co kha nang thl,l'ehi~n dugc nghla
V\l eua minh dftn d€n t6n thAt v~ tai chinh eho T~p doan.
T~p doan co cac rui ro tin dVng pMt sinh chu y€u til cae khoan phai thu khach hang va ti~n gfri ngan
hang. \)44-
I
Phai thu khtich hangT~p dofm giam thi~u rui ro tin dVng b~ng cach chi giao dich v&i cae dan vi co kha nang tai ehinh t6t
ho~e co tai san dam bao d6i v&i eac don vi giao dich l~n d~u hay chua co thong tin v~ kha nang Uii
ehinh. Ngoai ra, nhan vien k€ toan cong ng thuOng xuyen thea d5i ng phai thu d~ don d6c thu h6i.
Khoan phAi thu khach hfmg eua T~p doan lien quan d€n nhi~u don vi va ca nhful nen rui ro tio d\mg
t~p trung d6i v&i khoan phai thu khach hang la thfip.
TiJn gin ngcinhcmgCae kho{m tiSn gui ngan hang co ky h~n va khong co ky h~n cua T~p doan dugc gui t~i cac ngan hang
dugc nhiSu nguai bi€t d€n & Vi~t Nam do v~y rui ro tin dVng d6i v&i tiSn gui ngao hang Ill.thfip.
IMuc de>rui ro tin dVng t6i da d6i v6i cae tai san tai chinh la gia tri ghi s6 cua eac tai san tai ehinh (xem
thuy€t minh s6 VIl.4 v~ gia tri ghi s6 eua cae tai san tai ehinh).
II
Bim thuyit minh nay ta m9t b9phq.nh9P thanh va phaiaU(7C a(JC cimgvo; Baa cao tai chinh h9P nhdt 41
IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
CONG TV CO PHAN zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBATIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Dja chi: s6 262A, duong Nam Ky Kh6i Nghia, Phuong 8, QU?n 3, TP. H6 Chi Minh
BAo cAo TAl cHiNH HOPNHATCho nam tai chinh k€t thuc ngay 31 thang 12 nam 2018
Ban thuy~t Minh Bao cao tili chinh hQ'p nhAt (ti~p theo)
Bang phan tich v~ thai gian qua han va giam gia ella cac tai san tai chinh nhu sau:
Chua qua han Dil qua han Dil qua han
ho~c chua b] nhung khong vaJho~c b]
giim gia giim gia giim gia C{)ng
sA cuAi nam
Ti€n va cac khoan nrong'====
dirong ti€n 9.183.541.826 9.183.541.826zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAi3~
Chirng khoan kinh doanh --4.077.271.370 4.077.271.370
Phai thu khach hang 2.324.753.415 8.393.075.456 14.515.010.738 25.232.839.609 .; T
Cac khoan phai thu khac 2.732.438.087 3.210.000.000 5.942.438.087 -iATai san tar ehinh s~n sang d6
~~,..'.
ban 8.674.710.000 8.674.710.000
CQng --14.240.733.328 8.393.075.456 30.476.992.108 53.110.800.892 <')<.:;;:
sA d~u Dam
Ti€n va cac khoan nrong
dirong tien 141.228.750.625 - 141.228.750.625
Chung khoan kinh doanh 4.077.271.370 4.077.271.370
Phai thu khach hang 8.920.541.010 9.406.812.687 14.515.010.738 32.842.364.435
Cac khoan phai thu khac 2.626.117.051 3.210.000.000 5.836.117.051
Tai san ffii ehinh s~n sang d~
ban 8.674.710.000 8.674.710.000
CQDg 152.775.408.686 9.406.812.687 30.476.992.108 192.659.213.481
I Chi ti~t thai gian qua h~n ella khoan phiti thu khach hang dll qua h~ nhung khong giam gia nhu sau:
sA cuBi Dam sA d~u nam
3.093.075.456 7.534.639.743
5.300.000.000Qua h~n dum 6 thang
Qua h~n tren 1 nam d~n dum 2 nam
Qua h~n tren 2 nam d~n du&i 3 nam
CQDg
5.300.000.000
8.393.075.456 12.834.639.743
3b. RuizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBATO thanh khoiinRui ro thanh khoan 1arui ro T~p doan g(lp kho khiin khi thve hi~n nghia V\l tai ehinh do thi~u ti€n.
Rlli ro thanh khoan eua T~p doan ehu y~u phat sinh tlr vi~e cae tai san tai ehinh va ng phai tra tai ehinh
co cae thai di~m dao h~n l~eh nhau.
T~p doan quan 1yrui ro thanh khoan thong qua vi~e duy tri mQt 1uqng ti€n va cae khoan tuang duang
ti~n phil hqp a mue rna Ban T6ng Giam d6e eho 1a dll d~ dap Ung nhu cAu ho~t dQng ella T~p doan
nh~m giam thi~u anh huang eua nhiing bi~n dQng v~ 1u6ng ti~n.
Thai h~n thanh toan eua cae khoan ng phai tnt ffii ehinh thea leY h~n con l~i 1a tlr 01 nam tra xu6ng.
Ban T6ng Ghim d6e eho r~ng mue dQ rui ro d6i v&i vi~e tra ng la th~p. T~p doan co kha nang thanh
toan cae khoan ng d~n h~n b~ng dong ti~n tu ho~t dQng kinh doanh.
Blm thuy€t minh nay la m9t b9 phiJn h(TJJthanh va phcii iJu(J"cdoc cungv&i Bao cao tai chinh h(TJJnhdt 42
I
I
IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
CONGzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBATV CO PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
£>jachi: sa 262A, duong Nam Ky KMi Nghia, Phuong 8, Quan 3, TP. He, Chi Minh
BAo cAo TAl cHiNH HOPNHATCho nam tai chinh k~t thuc ngay 31 thang 12 nam 2018
Ban thuy~t Minh Bao cao tAi chinh hQ'P nh§t (ti~p theo)zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
3e. Rui ro th] truangRui ro thi tnrong la nii ro rna gia tri hop Iy hoac cac luong tien trong tuong lai cua cong cu tai chinh se
bien dQng thea nhiing thay d6i cua gia thi tnrong,
Rui ro thi tnrong lien quan d~n heat dQog cua T~p doan g6m: rui ro ngoai t~, rui ro v~ gia chirng
khoan va nii ro v~ gia hang hoa,
Cac phan tich v~ dQ nhay, cac danh gia duoi day lien quan d~n tinh hinh tai chinh cua T~p doan taingay 31 thang 12 narn 2018 va ngay 31 thang 12 narn 2017 tren co sa gia tri nQ'thuAn. Muc thay d6i
eua tY gia, liii suit va gia chUng khoan su dl,mg d~ phan tich dQ nh~y duQ'c d\la tren vi~e danb gia kha
nang co th~ xay ra trong yang mQt nam tai vOi cae di~u ki~n quan sat duQ'c etia thi truCmg t~i thai di~m
hi~n W.
Rui ro ngOt;lizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAI?Rtii ro ngo~i t~ la rtii ro rna gia tIi hqp Iy ho~c cac lu6ng ti~n trong tuong lai ctia eong el,l tai ehinh se
bi~n dong theo nhUng thay d6i etia tY gia h6i doai.
T~p doan co nh~p khAu ha~g hoa ph\le V\lcho qua trinh kinh doanh vai d6ng ti~n giao dich la USD do
v~y bi anh huang bOi Sl! bien dQng ctia tY gia hoi doai.
T~p doan quan Iy rui ro lien quan d~n bi~n dong etia tY gia h6i doai b~ng each t6i lTU thai h~ thanh
toan cac khofm nQ',dl! bao tY gia ngo~i t~, duy tri hqp Iy co du nQ'giua ngo~i t~ va VND, h,ra chQn
thai di~m mua va thanh toan cac khoan ngo~i t~ t~i thai di~m tY gia thip, su d\lng t6i lTU ngu6n ti~n
hi~n co d~ can b~ng giua rui ro tY gia va rui ro thanh khoan.
T~p doan khong su d\lng bAt kY cong C\l tai chinh phai sinh d~ phOng ngira rui ro ngo~i t~.
Ti~n va cae khoan tuong duong ti~n
Phai tra nguai ban
NQ'phai tra thu§n co g6cusn
s6 cu6i nam s6 d§u namzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
,~"."o.1J HA
vv~
NQ'phai tra thu§n co g6e USD ctia T~p doan nhu sau:
2.800,89
(152.268,04)
2.027,47
(500.691,04)
(149.467,15) (498.663,57)
Ban T6ng Giam d6e danh gia mue dQ imh huang do bi€n dQng tY gia h6i doai d~n Iqi nhu~ sau thu~
va v6n ehti sa huu ctia T~p doan la khong dang k~.
Rui ro v~ gia chUng khoanCae chUng khoan do T~p doan n~m giu co th~ bi anh huang bai cae rui ro v~ gia tri tuon& lai ctia c6
phi~u dAu tu. T~p doim quan Iy rui TO v~ gia chUng khoan b~ng caeh thi€t l~p h~n mue dau tu va da
d~ng hoa danh m\lc dAutu.
Ban T6ng Giam d6e danh gia muc do fmh huang do bi~n dong gia chUng khoan d~n Iqi nhu~n sau
thu~ va v6n chti sa hiiu ctia T~p doim la khong dang k~.
IRui ro v~ gia hcmg h6aT~p doim co rui ro v~ Sl! bi~n dQng cua gia hang hoa. T~p doan quim ly rui TO v~ gia hang hoa b~ng
each theo d6i cMt cM cac thong tin va tinh hinh co lien quan cua thi truCmg nhfun quan ly thm di~m
mua hang, k~ ho~ch san xuAt va mue hang t6n kho mQt cach hqp lY·
T~p doan chua su d\mg cac cong e\l phai sinh dam bao d~ phOng ngira cac rui TO v~ gia hang hoa.
Bcin thuyit minh nay ia m9t bi) phljn h(1JJthdnh va pfuii aut;Tca(Jc cimg v6i Bao cao tai chinh h(1JJnhdt 43
IzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
CONG TY CO PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
Dja chi: S6 262A, duong Nam Ky Khoi NghIa, Phuong 8, Quan 3, TP. H6 Chi Minh
BAo cAo TAl CHiNH HOPNHA TCho nam tai chfnh k~t thuc ngay 31 thang 12nam 2018
Ban thuyth Minh B1\o cao tai chinh hQ'p nhit (ti~ptheo)zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
3d. TaizyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAsan damMoT~p doan khong co tai san tai chinh tha chAp cho cac dan vi khac cling nhir nhan tai san th~ chap tircac don vi khac tai ngay 31 thang 12 nam 2018 va tai ngay 31 thang 12 nam 2017.zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA
4. Tai san tai chinh va n9' phai tra tai chinh
Tai san tai chinhGia tri ghi s6 cua cac tai san tai chinh nhu sau:
.l. .l. .l. :I. .~
So cuoi nam So dau nam -:'~
Ghi g6c DV pbong Gia g6c D., phOng \~"1)
9.183.541.826 - 141.228.750.625 .r4.077 .271.3 70 (3.064.177.820) 4.077.271.370 (2.593.664.520)·.~:
25.232.839.609 (8.909.309.778) 32.842.364.435 (14.515.010.737)
5.942.438.087 (3.210.000.000) 5.836.117.051 (3.210.000.000)
8.674.710.000 (3.307.233.750) 8.674.710.000 (3.307.233.750)
53.110.800.892 (18.490.721.348) 192.659.213.481 (23.625.909.007)
ITi~n va cac khoan nrong duong
ti~n
Chirng khoan kinh doanh
Phai thu khach hang
Cac khoan phai thu khac
Tai san tai chinh sin sang d~ ban
CQng
Nt! phai tra tili chinhGia tri ghi s6 clla ng phai tra tai chinh nhu sau:
S6 cu6i nam S6dAu nam
Phai tra nguOi ban
Cac khoan vay va nq
Cac khoan phai tra khac
CQng
10.502.155.303
35.000.000.000
9.041.023.443
27.609.314.959
7.613.513.444
54.543.178.746 35.222.828.403
I
Gia tr! h(1JJIi 'T~p doan chua xac dinh dugc gia tri hqp ly clla cac tai san tai chinh va nq phai tril tili chinh do Th6ng~
tu s6 210/20091TT-B~C ngay 06 thang 11 nam 2009 ctia BQ Tai chinh ciing nhu cac quy dinh hi~n\~
hanh chua co hu6ng dan CI,1 th~. j *,l:o
5. S., ki~n phat sinh sau ngay k~t thue nam tiii chinh .~Khong co S\I ki~n trQng y~u nao phat sinh sau ngay k~t thuc nam tai chinh yeu cAu phai di~u chinh s6
li~u ho~c cong b6 tren Bao cao tfti chinh hqp nhk
I \lJ;-- -_f~-~r~
Phan Thi Thanh Nban Ph~m Tbuy Oanh
Ngum l~p bi~u K~ tmin trllCYog
D6 Thj Kim Oanh
TAng Giam d6c
Ban thuyi( minh nay fa mp( bp phq.n ht;TPthanh lIa phdi QU(JcQf,)Ccung 1107 Bdo cdo (ai chinh ht;TPnhdt 44
''I"~L" zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBACONG TY CO PHAN TIEzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAIzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAI';:;:' 262A NamzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAKy Khoi Nghia, P.8, 0·3,HeM
Tel: 028.38330855 Fax: 028.38332754
Website: www.tiegroup.vn
CONG HOA xA HOI cnu NGHiA VI,E:TNAM
Doe lap - Tu' do - Hanh phue
S6: 4~120191CV-TIEV/v Giai trinhy kiin trai nguac cuaDon vi Kiim loan a9c ldp
Tp.H6Chi Minh, ngayol,thang04 ndm2019
K ' h 7.In .gUt:- Uy ban Chung khoan Nha mnrc;
- S6' Giao djch Chung khoan Thanh phB H8 Chi Minh.
Thirc hien viec cong b6 thong tin dinh ky cua T6 chirc niern y~t tai Sa Giao dich
Chirng khoan Thanh ph6 H6 Chi Minh, Cong ty c6 phdn TIE ("TIE") da: duoc Cong ty
TNHH Ki~m toan va Tu v:1nA&C ("A&C") thuc hien ki~m toan cac Bao cao tai chinh
nam 2018 va co Bao cao Ki~m toan dQc lap s6 1.09231l9/TC-AC voi y ki~n trai ngiroccho Bao cao ki~m toan Hop nh:1tnam 2018 cua TIE.
Lien quan d~n y ki~n trai ngiroc ghi trong Bao cao Ki~m roan dQc I~p cua A&C,
TIE xin giai trinh nhir sau:
Tai thai diem I~p Bao cao tai chinh Hqp nh:1tnam 2018, TIE chua hqp nh:1tBao
cao tai chinh cua hai Cong ty con la Cong ty c& ph~n San xu~t ThU'oongm~i
B~n Nghc va Cong ty cB ph~n ThU'oongm~i Dich vlJ TBng hQ'p B~n Nghc
(gQi chung Ia "B~n Nghe") da: duqc TIE nh~n chuy~n nhuqng c6 phh trong
thang 12/2018 va hi~n vfin dang trong qua trinh chuy~n giao.
Ly do chua hoopnh~t : Trong qua trinh ti~p nh~n ~~n Nghe, TIE phat hi~n mQt
s6 chUng tir va h6 sa cua B~n Nghe bim giao chu dAy du va phia B~n Nghe
thong tin r~ng cac h6 sa, chung nr nay da:bi th:1tI. c do vi~c ban giao gifra cac
nhan vien khi nghi vi~c trtr6c thai diSm TIE nh~n chuy€n nhuqng c6 phAn tir
B~n Nghe. Vi v~y, hi~n t~i TIE dang ph6i hqp v6i Ban di~u hanh B~n Nghe
ClIngv6i dan vi ki€m toan ti~n hanh c~p nh~t, phan lo~i dfr li~u d€ l~p Bao cao
tai chinh nam 2018 theo dung ch~ dQva chuAn mlJc k~ toan hi~n hanh.
Tran trQng./.
No'inh~n:- Nhu tren;
- Luu KT, VT.