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CONG TY NGUYEN LI~U GlAY MIEN NAM

, , " ,BAO CAO TAl CHINH

NAM 2017ToAN CONG TV

" So lieu da ki~m tnan BCTC 2017·~·~.

KonTum, ngay 20 thang 03 nfim 2018

Gong ty nguyen Ii~u giay Mien Nam377 Phan Dlnh Phung - TP Kon Tum - Kon Tum

Mau so B 01-0NBan hanh thea Th6ng tu 56' 200(TT-BTC

ngay 2211212014 cila BO truang BTC

? 1ft. A' ",,' ,.

BANG CAN DOl KE lOANT~i ngay 31 thang 12 narn 2017 - ToAN CONGTV

Den vi tfnh: dong

TAl sAN• Thuyet

Ma So So cuoi nam (3)minh

A

1 2 3 4 5TAl SAN NG.ANH~N (100)=110+120+130+140+150 100 14.043.608.507 22.004.924.1756

I~1

nsn gui ngan hang 535.279.899 1.311.095. p80l,f,+ NH NNo & PTNT Kontum - 5100211000757 417.798.256 606.585. t4 I~'/+ NH Ph;it trie'n Kontum - 601 241 000000020 3.162.670 6.130..:!0! t

1- +_N_H_T._M_G_P_N_90_?_i_Th_LiI_dn_g_0_76_1_00_2_33_8_1_19__ -+_---l__ -+- ---1 66_.4_2_5.-+1;J~!-.~\+ NH Gong Thudngl02010001156960 90.551.093 29.499.~114[\~+ NH NNo & PTNT Kon Tum - Ngo?i t? 2.279.CI(JO

Tien vii cae khoan tlldng 1111'dngtien 110 678.456.225 1.391.360 ~76Tien 111 V.01 678.456.225 1.391.360.g76Tien mat tq,i quy (gom ca ngan phieu) 143.176.326 80.264.~96

+ NH NNo & PTNT Kon Tum - 5100201009940 23.767.880 600.176.4~8

2 Cac khoan tlfdng dlfdng tien 112II cac khoan l1au til' tiii chinh ngan han 120 V.021 Chung khoan kinh doanh 1212 DI,f phonu giam gia chung khoan kinh doanh (*) 1223 Dau tu nam gilt den ngay dao han 123III Cac khoa phai thu ngan han 130 6.677.328.399 14.083.541.9~2

~-1--Ph-a-it-hu-kn-ac-h-h-a~ng~--------+--1133-21~-- __I~=2 ....6~. 2_.0_27_.9_4_3.~7P~)12 Tra trlfoc cho nglfoi ban _I~ 7.789.224.6 ~93 Phai thu noi bo ngan han 133 .4 Phai thu theo tien dO ke hoach ncp dong xay dl,fng 1345 Phai thu ve cho vay ngan hq,n 1356 Phai thu ngan hq,n khac 136 V.03 4.000.869.124 4.266.373.6 ~2

+Ban tr6ng rung NLG Ngqc H6i 876.368 389.6~9+Ban tr6ng rung NLG Sa TMy 590.739 80.3e17+Ban tr6ng rung NLG Roi Kdi 55.621.764 6 ?2C+Ban tr6ng rung NLG NgQc TLJ 10.738.404 3.275.930+Ban tr6ng rung NLG Kon EJao 10.738.781 525.29b+Ban tr6ng rung NLG Van Xuoi 10.877.469 61.996.49+Ban tr6ng rung NLG Kon Plong 226.512 90.218.99

1----------+-1+Ban tr6ng rung NLG EJakNa 924.232 4.210.23+Ban trong rung NLG EJakHa 11.101.571 1.009.64;+Ban trdng rung NLG POKo 4.782 21.934.451+Phai thu khac 3.143.447.402 3.336.077.93;

7 DI,f phong phai thu ngan hq,n kh6 doi (*) 137+ 'T?m ung 755.721.100 746.042.461

IV Hang ton kho 140 5.698.039.507 6.390.356.00

1-_1 H-;-;a~ng~to_n----:-kh-:-O_---:-:--:-----;:----:-:__ . ~-1~4_:__:__1_1-~V._:__04_.___1---..::'-5~.6-.:::_:98':"-'.0':":3~g~.5_:__07·1-----6.390.356.00 I

Hang mua dang di tran dLfong Tranq 1/3 _

Nguyen li~u, v~t li~u ton khoCong CI,J,dl,JngCI,Jtrong khoChi phi san xuat, kinh doanh db dang

270

5.636.709.50761.330.000

6.329.0~ 6.00761.33p.000

Thanh phffm ton khoHang h6a ton khoHang gui di ban

2 DI,J'phong giam gia hang ton kho (*) 149989.784.376 139.66 .521V Tai san ngan han khae 150

1 Chi phi tra tniac ngan han 1512 Thue GTGT dU'c;lckhau tru 1523 Thue va cac khoan khac phai thu nha nU'ac 153 V.054 Hi san ngan han khac 155

949.138.54140.645.835

139.66 .521

B TAl SAN DAIH~N 200 625.489.775.092 586.368.36E .789

4 Phai thu dai han noi bo 214 V.065 Phai thu dai han khac 216 V.07

4.788.585.190

4.788.585.190 .' .... 4.803.585"190

II' .-,' _

5.220.771.021417.191831

I Cae khoan phai thu dfli han 2101 Phai thu dai han cua khach hang 2112 Tra truce cho ngU'oi ban 2123 Vori kinh doanh b don vi true thuoc 213

1 DI,J'phong phai thu dai han kh6 doi (*) 219II Ta i sa n co l1jnh 220 20.160.714.286 22.734.332 1991 Hi san co dinh huu hlnh 221 V.08

2 Hi san co dinh thue tal chlnh 224 V.09

3 Hi san co dinh va hlnh 227 V.10

III Bat l1(1ng san l1au tit 230 V.12

IV Tai san dO'dang dai h~n 240 V.12

39.817.167.15120.160.714.286

(19.656.452.865)

599.934.787.410

(16.739.558,1,01)

557.300.995.168

22.734.332 19939.473.890. DOO- Nguyen gia 222

- Gia tti tmo man l[jy kt (*) 223

- Nguyen gia 225- Gia tri hso man luy kt (*) 226

- Nguyen gia 228- Gia tri heoman luy k((*) 229

- Nguyen gia 231- Gia tri haD man luy M(*) 232

1 Chi phi SXKD 'bD dai hfJn 2412 Chi phi xay dl,J'ngCd ban db dang 242 V.11

3 Oau tLl g6p von VaGddn vi kMc 253 V.13

598.107. 192.0241.827.595.386

555.584.400.4~21.716.595.~ 86

V Cae khoa n l1au tit ta i chrnh dfl i h~n 2501 Oau tLl vao cong ty con 2512 Oau tLl VaGcong ty lien ket, lien doanh 252

4 DI,J'phOng dau tU'tai chinh dai hq.n (*) 254VI Tai san dfli h~n khae 260 605.688.206 1.112.263.7 11 Chi phi tra trU'(k dai hC).n 261 V.14

~ ,.. ....,TONG CQNG TAl SAN

605.688.206

639.533.383.599 608.373.293.54p

1.112.263.7 12 Hi san thue thu nh~p hoan Iq.i 262 V.21

1--~3~~~·~~~~~~~~·~---------+~~1~~~-------------1-------------~Thiet bi, v~t tU' phl,Jtung thay the dai hc;tn 263

4 Hi san dai hq.n khac 268

Trang 2/3

NGUON VON

2

V.22

, ThuyetMa So So cuoi narn (3)

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3 4 4

C NO PHAI TRA 30013.798.289.721

612.840.405.783 583.878.322 854

I NQ' ngan han 310 14.794.622 627

1 Phai tra cho nguai ban ngan han 311 8.498.474.449 144.890 p69

2 Nguai mua tra tien truce ngan han3 Thu8 va cac khoan phai n(lp cho NM nuoc

312

314313 V.16

1.229.791.3821.004.141.949

5.021.900 40033.733251

4 Phai tra ngllai lao dOng5 Chi phi phai tra ngan han6 Phai tra nOi bO ngan han7 Phai tra theo tien dO ke hoach hop dong xay dljng

316315 V.17

317

1.404.244.493471.113.264 6.858.011182

8 Doanh thu chua tnuc hi~n ngan han 318319 V.15320

9 Phai tra ngan nan10 Vay va no thue teli chlnh ngan han11 DIj phong phai tra ngan han 321

1.190.524.184 2.476.456 225259.631 000

12 Quy khen thllong, phuc 10i 322II NQ'dai nan1 Phai tra ngllai ban deli han2 Nguai mua tra tien trllDc deli han3 Chi phf phai tra deli han4 Phai tra nOi bO ve von kinh doanh5 Phai tra nOi bO deli han

330331332333334 V.19335

599.042.116.062': 488,074·989

569.083.700.1227504.574.~89

6 Doanh thu chua thuc hi~n deli h?n 3367 Phai tra deli h?n khac 337 V.18 , ....2AO.44Z ..242.005

358.106.799.068218.579.092. 44350.000.032. ~948 Vay va no thue tai chlnh d,elih?n 338 V.20

9 Thue thu nh?p hoan I?i phai tra 341342342

10 DIj phong phai tra deli h?n

400 26.692.977.816 24.494.970.6 111 Quy phat tri~n khoa hoc vel cong ngh~

410411

26.692.977.81611.393.276.767

24.494.970.6 111.393.276.,67

D VON CHU sCi HaU

412414415416417

10.526.335.850 10.526.335.~50

Von chii sa huuVon g6p cua chu sO hLiu

2 Th~ng dll von c6 phan

418419

3 Von khcic cua chu sO hLiu

420

4 c6 phieu quy (*)

421422430431 V.23432

4,727.792.17445.573.025

2.529.785.04~45.573.0 5

5 Chenh I~ch danh gia I?i teli san6 Chenh I~ch tY gia hoi doai7 Quy dau til phat tri~n12 Quy ho tr<;lsap xep doanh nghi~p9 Quy khac thuOc von chu sO hLiu10 L<;linhu?n sau thue chlla phan phoi11 Nguon von dau til xay dljng Cd banII Nguon kinh phi va quy khac

Nguon kinh phi2 Nguon kinh phi dii hlnh thelnh TSCD

~.... ~,..'TONG CONG NGUON VON

A

Nguyen Trung Trlfc

440 639.533.383.599 608.373.293.5£ 5

, , ,..'" ABAO CAO KET QUA HO~T DQNG KINH DOANHCho nam tai chtnn k€t thue ngay 31/12/2017

Gong ty Nguyen li~u giay Mien Nam377 Phan Dlnh Phung - TP Kon Tum - Kon Tum

Mau sO' B 02-DNBan hB.nh thea ThOng tu 56' 200/TT-BTC

ngay 2211212014 ella B9 truang BTC

Don vi tinh: d6n~

CHi TIEUMa Thuyetso minh

Nam nay Nam tni6'c

1 2 3 454.006.672.238

538.273.165.3501. Ooanh thu ban hang va cung cap djch VI) 01 VI.25

54.006.672.238 38.273.165.3502. Cac khoan giam tru doanh thu 02

06. Ooanh thu heat dong tai chlnh 21 VI.26 16.124.889 16.022.56(07. Chi phi tai chinh 22 VI.28 867.058.731 t.040.665.83(

_ Trang do.' Chi ph! lai vay 23 867.058.731 1.019.522.542I----r---~-------------------------~---~----~-----------~------

08. Chi phi ban hang 24I----~~--~~~-------------------~---~----~-----------~-------------09. Chi phi quan Iy doanh nghi~p 25 1.062.936.924 942.034.73~----I--_:__--'---.:___--=----'---'.:___.:___------------+-----I------I-------------I----.------10. LQi nhuan thuin tU heat dong kinh doanh 30 1.734.523.063 706.940.398

03. Ooanh thu thuan va ban hang va cung cap olch VI) 10

50.358.278.4093.648.393.829

35.599.546.952.673.618.402

(10 = 01 - 02)04. Gia von hang ban 11 VI.27

05. LQi nhuan gOp va ban hang va cung cap dich VI) 20

3.385.030.137 11.546.877.12~

( 20 = 10 - 11)

{30 = 20 + (21 - 22) - (24 + 25) }

11. Thu nhap khac 312.848.247.733 10.267.940.80712. Chi phi khac 32

-. 536.782.404 1.278.936.31613. LQi nhu~n khac (40 = 31 - 32 ) 402.271.305.467 1.985.876.71414. T5ng IQi nhu~n ke toan truce thue (50 = 30 + 40) 50

73.298.34215. Chi phi thue TN_ONhi~n hanh 51 VI.30

16. Chi phi thoe TNDN hoan lai 52 VI.302.198.007.125 1.985.876.71417. LQi nhu~n sau thue thu nhap doanh nghi~p 60

( 60 = 50 - 51 - 52)18. Lai co ban tren c5 phieu 70

L~p ngay 20 thang 03 narn 2018GIAM DOC

1/Trinh Xuan DiQp

Trang 111

Don vi tfnh: dong

Cong ty Nguyen li~u giay Mien NamSo 377 Phan Dinh Phung - TP Kon Tum - tlnh Kon Tum

Mau sO' B 03 - DNBan tisnt: thea Thong tu s6' 200fTT-BTCngay 2211212014 eva B9 trlldng BTC

BAa cAo LVU CHUYEN TIEN T~( Theo phU'O'ngphap tnre tie'p)

Cho nam tai chlnh ket thuc ngay 31/12/2017

CHi TlEUMa Thuyet Nam nay Nam tnrec

A' minhso1 2 3 4 5

I. LVu CHUYEN TlEN TO'HO~T DONG KINH DOANH1 Tien thu W ban hang, cung cap dich v~ va doanh thu khac 01 53,808.894.432 50.715.658.166

2 Tien chi tra cho ngLloicung cap hang h6a va dlch v~ 02 (40.133.959,838) (29.084.242.376)

3 Tien chi tra cho ngLloi lao dong 03 (16.580.445.677) (16.068,863.962)

4 Tien chi tra l1ii vay 04 (996,777.095) (1.740,179.452)

5 Tien chi nop thue TNDN 05 (12,977.162)

6 Tien thu khac W heat dong kinh doanh 06 36.700.565.117 6.046.588.692

7 Tien chi khac cho hoat dong kinh doanh 07 (39,361.348.451 ) (10.004.254.986)

tuu chuye'n tie'n thu/in til nost dQng kinh doanh 20 (6.576.048.674) (135.293.918)

II, LVU CHUYEN TIEN TO'HO~T DONGDAU TV1 Tien chi ctemua sam, xay diJng TSCD va cac tai san dai han 21 (454.276.551 ) (464.142.970)

2 Tien thu W thanh Iy, nhLle,mgban TSCD va cac tai san dai han 22f---

-

3 Tien chi cho vay, mua cac cong c~ no cua don vi khac 23

4 Tien thu hoi cho vay, ban lai cac cong c~ nOcua don vi khac 245 Tien chi dau nr g6p von VaGdon vi khac 256 Tien thu hoi dau tLlg6p von VaGdon vi khac 267 Tien thu Iai cho vay, c6 tUc va IOi nhu~n dlfOCchia 27

LlIu chuye'n tieonthuOontil hOf)t dQng dOoutil 30 (454.276.551) (464.142.970)III LVu CHUYENTIEN TO'HO~T DONG TAl CHINH1 Tien thu W phat hflnh c6 phieu, nh~n von g6p cua chu so hO'u 312 Tien chi tra von g6p cho cac chu so hO'u,mua I~i c6 phieu cua 323 Tien vay ngan h~n, dai hq_ndlf(,lCnMn " 33 13.356.000.000 435.000.0004 Tien chi tra n(,lgoc vay 34 (7.038.578.826) (3.745.181.000)5 Tien chi tra no thue tai chfnh 356 c6 tUe, IOinhu~n da tra cho chu so hO'u 36

LlIu chuye'n tieonthuOontil hOi!}tdQng tai chfnh 40 6.317 .421.174 (3.310.181.000)LU'uehuy~n tien thuan trong ky (50 = 20+30+40) 50 (712.904.051 ) (3.909.617.888)Tien va tU'O'ngdU'O'ngtien da'u ky 60 1.391.360.276 5.300.978.164Anh huang cua thay d6i ty gia hoi doai quy d6i ngo~i t~ 61Tien va tU'O'ngdU'O'ngtien eu6i kY (70=50+60+61) 70 678.456.225 1.391.360.276

KETif;.~{nL~p ngay 20 thang 03 nam 2018;J;: - A'

,""p~DOC~t'" ....'!A~. .~ C~M() y::\. \

I ~(T.~.~,~ ..~ 11;.~

Trinh Xuan Di~p Nguyen Trung Tnje

CONG TY NGUYEN LI~U GIAY MIEN NAMDja chi: 377 Phan 8lnh Phung - TP Kon Tum - Kon Tum

M~u so' B 09 - ON(Ban hilnh theo Thong nr s6 200fTT-BTG

nqay 22/12/2014 cua BOtrLlong BTG)? A' ,.,.""

BAN THUYET MINH BAD CAD TAl CHINH

T~i ngay 31 thang 12 nam 2017

I. D~c di~m hoat d(ing cua doanh nghi~p

01. Hlnh thuc sit hfi'u von: : Nha nLlDc

02. LTnh vJjc kinh doanh : Trang, cham soc, quan Iy bao v~ va phong chay chuachay rung trang nguyen li~u giay.

03. Nganh nghe kinh doanh : Trang rung, cham soc rung.

Ghu~n bi m?t bang; heat dong thiet ke chuyen dune.

Cua, xe, bao go va bao quan go; san xuat do go xaydtJng.

San xuat bao bl bang go; san xuat san ph~m khac tUgo; san xuat san ph~m W tre, nua, rom ra va vat li~utet ben.

V?n tai hang hoa bang dLlong bo; b6c xep hang hoa.

Khai thac go; heat dong dich W lam nghi~p.

San xuat go dan, go lQ.ng,van ep va van m6ng khac.

Trang cay cao suo

Mua ban nguyen li~u giay; Mua ban lam san; Mua bancac san ph~m ve giay, va hoc sinh, van phong ph~m;Gia cong xen ke giay.

04. D~c di~m ho~t d(ing clla DN trong nam tfli chfnh co anh hu'dng den bao cao tfli chfnh.

II. Ky ke' foan, don vi tien t~ su dlJng frong ke toan

01. Ky ke toan nam

Ky ke toan nam cua Gong ty bat dau W ngay 01/01/2017 va ket thUc vao ngay 31/12/2017

02. Don vi tien t~ su dlJng trong ke toan

Ddn vi tien t~ su d~ng trong ke toan la Dang Vi~t Nam (VND).

Trang 1

III Chu§n muc va Che dO ke toan ap dung

01. Che dO ke tean ap dung

Gong ty ap dl,mg Ghe dO ke toan doanh nghi~p Vi~t Nam.

02. Tuyen bo ve vi~c tuan thu Chu§n rnuc ke' loan va Che dQ ke toan Vi~t Nam

Ban Giam doc dam bao da tuan thu clay clu yeu cau cua cac chu~n muc ke toan va che dQ ketoan doanh nghi~p Vi~t Nam hien hanh trong vi~c I~p cac bao cao tal chlnh.

03. Hlnh thuc ke toan ap dung

Gong ty su d~ng hlnh thuc chung W ghi so.

IV. Cae chlnh sach ke toan ap dl,Jng

01. Nguyen tac ghi nhan cac khoan tien va eac khnan tLto'ngduo'ng tien.

Cac khoan tien va cac khoan tLiong clLiongtien bao gam tien m~t, tien gui ngan hang, tiendang chuy~n va cac khoan clau tLi ngan hq_nco thai hq_nthu hoi ho~c clao hQn khong qua 3thang k~ W ngay mua, de dang chuy~n doi thanh mot ILiQngtien xac dinh cOng nhLi khong conhieu rui ro trong vi~c chuy~n doi.

02. Nguyen tac ghi nh~n hang ton kho

Nguyen uic ghi nh~n hang ton kho: Hang ton kho clLiQCxac dinh tren co sO gia goc. Gia gochang ton kho bao gam chi phi mua, chi phi che bien va cac chi phi lien quan trl,J'ctiep khacph,it sinh d¬ co dLiQChang ton kho a dia cli~m va trq_ngthai hi~n tq_i.

\. Phuo'ng phap tfnh gia trj hang ton kho: Gia goc hang ton kho dLiQCtfnh thea phLiong phapnh?p trLioc, xuat trLioc.

Phuo'ng phap h(_lchtoan hang ton kho: thea phLiongphap ke khai thLiong xuyen.

Phuo'ng phap I~p dlj phong giam gia hang ton kho: Dl,J'phang giam gia hang ton kho dLiQCghi nMn khi gia goc Ion han gia tri thuan co th~ thl,J'chi~n clL1Qc.Gia tri thuan c6 th~ thl,J'chi~n clLiqcla gia ban LiOCtfnh cua hang ton kho tru chi phf LiOCtfnh cl~ hoan thanh san ph~mva chi phi LiOCtfnh can thiet cho vi~c tieu th~ chOng.

03. Nguyen tac ghi nh~n va khau haD TSCD

ra i san co dinh hli'u hlnh

rai san co dinh clLiQCth~ hi~n theo nguyen gia tru hao man luy ke. Nguyen gia tai san co clinhbao gam toan bo cac chi phi ma Gong ty phai bO ra M co clLiQCtai san co clinh tinh den thaidi~m dLiatai san d6 van trq_ngthai san sang su d~ng. ·Gacchi phi pMt sinh sau ghi nh~n bandau chI dLiQCghi tang nguyen gia tai san co clinh neu cac chi phi nay chac chan lam tang IQiich kinh te trong tLiong lai do su dl,mg tai san d6. Cac chi phi khong thaa man dieu ki~n trendLiQCghi nh~n la chi phi trong kY.

Trang 2

Khi tai san co dinh duQe ban hay thanh 19, nguyen gia va khau hao luy ke duQe xoa. so ~a batky khoan lai, 10 nao pnat sinh do vi~e thanh 19 deu duoc tfnh vao thu nh~p hay chi phi trongkyo

Tal san co dinh dude khau hao theo phvdng phap dvang th~ng cua tren thai gian hCiudl:Jng vactfnh phu hQP'vai h~an9 dan t~i Thong tv so 45/2013fTT -BTC ngay 25/04/2013 cua Bo trvongBo Tai ehfnh. So narn khau hao ella cac loai tal san co d!nh nhu sau:

sO' nam

Nha cua, v~t kien true: 5 - 25

May moe va thiet bi: 5 - 15

PhL1dngti~n v?n tal, truyen dan: 6 - 10

Thiet bi, d~ng cu quan 19: 3-8

rai san co tljnh thus Uti chfnh

Thue tai san dVQe pnan lo~i la thue tal chfnh neu phan Ion rui ro va IQi fch gan lien vai quyenso hCiu ta: san thuoc ve ngvai di thue. rai san co dinh thue tai chfnh dVQC'the hi~n theonguyen gia tru hao man luy ke. Nguyen gia tai san co dinh thue tai chfnh la gia thap hdn giUagia tri hOp 19 CLlatai san thue t~i thai diem khoi dau cLla hOP dong thue va gia tri hi~n t~i cuakhaan thanh toan tien thue toi thieu. TY I~ chiet khau de tfnh gia tri hi~n t~i cLla khoan thanhtoan tien thue toi thieu ehovi~c thue tai san la lai suat ngam dinh trong hOP dong thue tai sanhoi;le !iii suat ghi trong hOp dong. Trong trvang hOP khong the xac dinh dvOc lai suat ngamdinh trong hOP dong thue thl su d~ng Iai suat tien vay t~i thai diem khoi dau vi~c thue tai san.

rai san co dinh thue tai ehfnh dL10ekhau hao theo phvdng phap dvang th~ng dl,fa tren thaigian hO'l:J.d~ng vac tfnh. Trong trvang hQp khOng chac chan Cong ty S8 co quyen so hCiu taisan khi het h~n hOp dong thue tai san co dinh S8 dvOc khau haa theo thai gian ngan hdn giCiathai gian thue va thai gian hCiu d~ng vac tfnh. So nam khau hao ella cac lo?i tai san co dinhthue tai ehfnh .dL!Oceong bo t?i thuyet minh so 5.

04. Nguyen tac ghi nMn va khau hao bal dOng san dau hi

05. Nguyen lac ghi nh~n cac khoan dau hi Uti chfnh

06. Nguyen lac ghi nMn va vifn hoa cac khoan chi phf di vay

Chi phf di vay dVQc von hoa khi co lien quan trl,fC tiep d8n vi~c dau tv xay dl,fng ho?c san xuatsan ph~m do dang can co mot thai gian dLl dai (tren 12 thang) d8 co the dL1avan su d~ngthea m~c dfch dinh trvae ho?c ban. Cac chi phf di vay khac dL!Oc ghi nh?n van chi phf trongkyo

80i vai khoan von vay chung trong do co su d~ng cho m~c dfch dau tL! xay dl,fng ho?c sanxuat tai san do dang thl chi phf di vay von hoa dVQc xac dinh theo ty I~ 'von h6a doi vai chiphf luy ke blnh quan gia quyen phat sinh cho vi~c dau tv xay dl,fng cd ban ho?c san xuat taisan do. TY I~ von hoa dvOc tfnh theo ty I~ Iai suat blnh quan gia quyen ella cac khoan vay

Trang 3

Trang 4

'" 'A h h muc crch hlnh thann mot ta:chua tra trong ky, ngoQ_itru cac khoan vay ne ng bl~t P uc VI) co. .san Cl,lth~.

07. Nguyen Ulc ghi nMn va von hoa cae khoan chi phi khac

08. Nguyen t~c ghi nh~n chi phi phai tra

Chi phi phai tra dLiOCghi nh~n dua tran cac uoc tfnh hOp Iy ve so tien phai tra cho cac hangh6a, oich VI) da su dl,lng trong kY·

Cac khoan phai tra thLidng rna, va cac khoan phal tra khac dLiOCghi nnan theo noa don, chungW.

09. Nguyen t~c va phu'dng phap ghi nh~n cac khoan dl! phong phai tra

01,1 phong phai thu kh6 dol dLiOCI~p cho Wng, kho~.n n_op~ai, thu kh6 dol can cu .vao tu6i noqua han cua cac khoan no ho~c du kien muc tOn that co the xay ra, cl,l the nhLi sau.

* 80i vai no phai thu qua h~n thanh toan

30% gia trj doi vai khoan nQphai thu qua h~n dLiai 1 nam.

50% gia trj doi voi khoan no phai thu qua hQ_nW 1 nam den dLioi2 nam.

70% gia trj doi voi khoan nQphai thu qua h~n tU 2 nam den dLiai3 nam.

* 80i vai no phai thu chLia qua h~n thanh toan nhL1ngkh6 c6 kha nang thu hoi: can cu VaGdl,1kien muc ton that d~ I~p dl,1phOng. .

10. Nguyen t~c ghi nh~nvon chu sii huu,.

11. Nguyen t~c va phu'dng phap ghi nh~n doanh thu

Khi ban hang hoa, thanh ph~m doanh thu dLiQCghi nh~n khi phan Ion rui ro va IQi fch gan lienvai vi~c sb huu hang h6a do dLiQCchuy~n giao cho ngLioi mua va khOng con ton t~i yeu tokh6ng chac chan dang k~ lien quan den vi~c thanh toan lien, chi phf kem thea ho~c khii nanghang ban bi tra I~i.

Khi cung cap djch Vl,l, doanh thu dLiQCghi nh?n khi kh6ng can nhung yeu to khong chac chandang k~ lien quan den vi~c thanh toan tien, chi phf kem theo. TrLiong hQp djch VI) dLiQCthl,1chi~n trong nhieu ky ke toan thl vi~c xac djnh doanh thu trong tUng ky dL1QcthVc hi~n can clivao ty I~ hoan thanh djch VI,JtQ_ingay ket thuc nam tai chfnh.

12. Nguyen tac va phu'dng phap ghi nMn chi phi tai chlnh

13. Nguyen tac va phu'dng phap ghi nh~n chi phi thuif thu nh~p doanh nghi~p hi~n hanh, chiphi thuif thu nh~pdoanh nghi~p hoan I~i

14. Cac nghi~pVlJ dl! phong rUi ro hoi !1oai

15. Cae nguyen tac va phLJ'dng phap ke toan khac

So euoi nam143.176.326535.279.899678.456.225

(Don vi tinh: dong)So dau nam80.264.596

1.311.095.6801.391.360.276

V. THONG TIN BO SUNG CHO cAc KHOAN MI)C TRINH BAy TRONG BANG CAN DOl KE ToAN, BAo cAo KET QUA

HO~T DONG KINH DOANH vA sAo cAo LlJ'UCHUYEN TIEN T~

01. TienTien m~tTien gui ngan hangCijng

03. Cae khoan phai thu ngan han khclePhai thu khaeh hangCTY CP Tan MaiCTY Thu~n PhatCTY CP TEKCOMCTY MDF Gia LaiKieu Duy TamCTY TNHH xuan MaiSui Duy LyNguyen Ellnh KyNguyen Hong PhucNguyen Sy HiepCTY TNHH Gia HanNguyen xuan VinhCTY TNHH Tien Phong Cam LOCTY Sac ray Nguyen ( 15i)CTY TNHH Van PhVClcMinh (rae» 15i)CTY Thien Hvng ( PP)CijngTra tn.toe eho ngu'{ti ba nUng von, v~t tv, cay giong ... cho cac ho n6ng dan trang, ... '

cac khoan phai thu khaePhai thu cac ban TR, SQLDAPhai thu khacTarn ClngCong

Dlf phong phai thu ngan han kh6 doi+ DI/ phong GaGkhoan nr;fphai thu qua han tten 3 n"C~ . amQng

04. Hang ton khoNguyen lieu, v~t lieuCong cu, dl)ng cuChi phl SX, KD db dang (*)Thanh ph§m ton khoCong gia gifc hang ton kho

So euoi nam se' dau nam

1.408.460.626

417.191.831228.231.050

1.011.388.951494.092.50070.112.000

100.000.000320.000

75.120.00025.312.00013.300.000

8.315.000301.417.000

450.00020.163.500

• 19.943.00069.960.700

1.818.642.626 2.445.135.532

857.816.649 7.789.224.649

101.700.622 184.253.2043.143.447.402 3.336.077.932755.721.100 746.042.466

4.000.869.124 4.266.373.602

Sif cuifi nam So dau nam

Sif euifi nam5.636.709.507

61.330.000

Sif da'u nam6.329.026.007

61.330.000

5.698.039.507 6.390.356.007

05.06.07.

+ T\lm (tngCongThue va cae khoan phai thu NhfI mtO'ePhai thu dai hi;ln noi boPhai thu dai hi;ln khaePMi thu dai h\ln khacCijng

Tang, giam tai san eO'Ifinh hilu hlnhNha eila v~tkillfn true

So' cuo'i nam755.721.100

( *) Day la chi phi 6a'u tu tro'ng rung nguyen li?u gity. Trang 66 to'ng gia it! thi?t h?i do chay rung va khOh?n mD

kho 2004-2005 so'tiB'n la : 46.661,655.529 diJng.Trang 66 : Cay Thong 2000: 136.497.763 dfing (X6a no : 46.054.124 66ng; khoanh nr;f :90.443.639 Mng);

Cay Keo 2000: 5.486.416.835 dO'ng (X6a nr;J: 2.017.822.298 d6ng; khoanh nr;J:3.468.594.53766ng)Cay Thong 2001: 13.772.817.963 diJng (X6a nr;J: 12.580.337.459 d6ng; khoanh n(J :1.192.480.504 do'GayKeo 2001: 7.904.943.492 diJng ( X6a nr! : 4.039.783.140 d6'ng; khoanh nr;J:3.865.160.352 Mng)Cay Thong 2002: 6.305.178.641 diJng ( X6a nr! : 5.547.806.561 do'ng; khoanh nr! :757.372.080 60'ng,Cay Keo 2002: 10.678.826.747 dfJng (X6a nr! : 4.958.964.710 Mng; khoanh nr;J:5.719.862.037 c!6ngCay Keo 2003: 1.775.753.2547 dO'ng ( X6a no : 946.882.503 Mng; khoanh nr;J:828.870.751 60'ng);Gay Thong 2004: 601.220.834 dO'ng (X6a no : 601.220.834 60'ng);

Tinh ae'n thOi die'm hi?n nay Cong ty da h?ch tosn vao gia von so'tMn la: 25.845.940.328 diJngCay Keo 2000: 5.486,416.835 diJng ( X6a nr;f: 2.017.822.298 d6ng; khoanh nr;f :3.468.594.537d6ng)Cay Keo 2001: 7.904.943.492 diJng ( X6a no : 4.039.783.140 Mng; khoanh no :3.865.160.352 Mng)Cay Keo 2002: 10.678.826.747 dfi'ng (X6a nr! : 4.958.964.770 Mng; khoanh no :5.719.862.037 ao'ngCay Keo 2003: 1.775.753.2547 diJng (X6a nr;f : 946.882.503 66ng; khoanh nc;J :828.870.751 06ng);

- Ngay 1510212012,B¢ Tai Chinh 6a c6 Van ban so'1789IBTC-TCDN Vlv xi) Iy thi?t h?i rung t?i Gong ty NLGMie'n NThea 66 B¢ Tai Chinh Mng y de' To'ngCong ty gia'y Vi?t Nam:

+ Duc;Jcsi) d(1I7gkhoan dl/ phong tai chfnh can I?i cua nam 2010 de' bu dap 007voi gia tri rung Keo bi chay khong p.h61dUr;Jct?i Cong ty NLG Mlin Nam so'tiB'n la: 11.963.452.651Mng

+ Khi di?n tfch rung Thong den ky khai thac, TCTYgiay Vi?t Nam dUc;Jcphep si) dl!ng quy dl/ phong tai chfnh cuanhOng nam tiB'pthea oe' bu dap d07 voi gia tri rung ThOngbi chay la: 18.775.418.978MngNgay 31112/2012, HDTV To'ngCong ty giay Vi?t Nam da c6 OD so' 77310D-GVN.HNxi) Iy thi?t h?i rung Keo do charung va kho h?n t?i Cong ty NLG MiB'nNam so'tMn la: 11.963.452.651 dfi'ng ttJ Ouy dl/ phong tal chfnh cua To'r,Cong ty giay Vi?t Nam.rai san ngan hi;ln khae So' Ifau nam

746.042.466755,1.21.100

--'--'-''''''--'-_ \.746.042.466

SO'cuO'i nam So' Ifau nam

08,

May moe vathiet bi

Phuong ti~n v~n Thiin bi vatai, truyen dan Ifo dung quan Cijng

Nguyen giaSo dau namMua trong namS.chU'aIan hoan tMnhThanh IY. nhliQ'ngban ( ChuylSo' cuo'i nam -2Ui90.605.28iJ--;;;~;;;-;;:;-_-;~1.~43~2.~00~0'~00~0 "::1.~43~2.~00~0.~OO~O

24.690.605.280 9.573.941.963 5.431.519.908 121._100.000 3Gia tri hao mon 9.817.167.151

So dau namKh3u hao trong namTang khac (Nh~n ElCCTY)Thanh Iy, nhliQ'ngban ( Nh~n

24.514.328.729

176.276.551

9.573.941.963 5.264.519908

1.599.000.000

121.100.000 39473890.600

1.775276.551

11465.390.679

1.504045.3791196657.925

1.092543.8194.061449.797

296085266

391 332.260

391 332.260

16.060.000

24220.000

16739558401

2.916894464

391 332260

391332260

\.

'12.969:436.058' 2.289.201.744' ''"{3.57:~35.06340.280.000 19.656.452.865

se cu6i namGia tr] con I~iSo dau namsO'cu6i nam 11.721.169.222 7.284.740.219

09. Tang, giam Hiisan eO'iJinh thue tai chlnn10. Tang, giam tai san eO'dinh vo hlnh11. Chi phi xay dllng co ban dli dang

CPXDCBnha may CBGgiai dean 1

13.048938.050 8.377284.038 1.203.070.111 105.040.000 22.734332.199

1.073.984.845 80.820.000 20.160.714.286

sO'eu6i nam1.827.595.386

s6dau nam1.716.595.386

i Ci}ngt.827.~95.386 1.716.595.386

*

Tang giam bat di}ng san dau urThuyel"'1ninh"sif{iQiJ Ova giai trinh ~Mc

12.

13. Dau tli dai nan khacsO' eu6i nam s6dau nam

14. Chi phi tra trude dai hanChi phi tra trUDedai han khaeCi}ng

sO' eu6i nam605.688.206

. §05~688.:206

S6dau nam1.112.263.701

.'," 1..112.263.701

15. Vay va nl1 thue tai ehinh ngan nan sO'euifi nam So dau nam259.631.000

Chi tiet s6 phat sinh va cac khoan nOdal han den han Ira nhu sau:S6dau nam S6da Ira sO' phat slnf .S,oeulj'j nam

trong nam trong a-Vay va no thue tal ehinh nga~r·-~;:;-;;;:;:-;:=__:~~~-~~l!....!!n~m!!_-259.631.000 259.631.000

16. Thuif va cac khoan phai ni}p Nha nlioeSif phai ni}p So (fa nQp trong

Thue gia tr] gia tang hang ba ~t~ro~ng~na~m~---:-:-!!n~am~--Th A'th 3.515.308.837 2.574.480.810

ue u nh~p doanh nghi~pThue thu nh~p ea nhan 73.298.342 12.977.162Thue tar nguyen 2.707.222 177.952.229 177.666.709

Cae 10Qithue khaeGong 31.026.029 6.405.87633.733.251 3.172.965.284

So'dau nam SO'eulj'j nam

940.828.02760.321.1802.992.742

37.431.9052.802.556.586 1.004.141.949

17. DIf phOng phai Ira so' euifi nam Sir dau nam

18. Gac khoan phai Ira phiii no aKinh ph'l eA d" .P ng n h~n khacong DanBaDhie'm xii hoiBaDhie'm that nghi~pBaa hie'm y teCae khoan phai tra tien diU co. . e ...

Sir cuo'i nam120.524.184

So'dau nam76.546.225

1.070.000.000 870.200.000

- - - _- _- -------- - -

COng,l,190,524~184

946.746.225

18.a Cae khoan phai tra dai han khacsO' eu6i nam sO' dau nam

Uii phai tra CN NHPT175.169.390.458 154.233.670.163

Tong cong ty giay Vi~t Nam65.277.851.547 64.345.422.181

- 240.4~7:J42:005 218.579.092.344

19. Phai tra dai han noi bO

20. Vay va nl1 thue tai ehinh dai nanSo cuoi "lim So l1aunam

.. Vay ngan hang phat tri~n KonTum358.106.799.068 350.000.032.894

Chi tiet so phat sinh V8 cac khoan vay va n~ dai nan nhu sau:

se' tien vayPS trong nam

S6tien den nantra trong nam

.se cu6i namS6dau nam

358.106.799.068Vay dai han 350.000.032.894 11.556.000.000 3.449.233.826

Cae khoan nl1 thue tai chlnh

21. rai san thue thu nMp hnan Ii;li va thue thu nhap hoan Ii;li phai tra

ab

Tai san thue'thu nh~p hoan Ii;liThue' thu nnap hoan lal phal tra

22. Virn chii sa hl1u

So dau nam truaeUii trong nam truoeSir du cutfi nam trltaeSo du dau nam nayTang von trong nam nayUii trong nam nayGiam von trong nam naysO' eulfi namQuy khen thuang phuc laiS6 dau nam .Chi quy trong namsIr cutfi namNguon kinh phi

V6n dau tu cuachii sa hl1u11.393.276.767

Ll1i nhu~n sauthue' chua PP2.529.785.049

11.393.276.76721.919.612.617

2.529.785.0492.529.785.049

2.198.007.125

21.919.612.617 4.727.792.174

23.

(69.459.746)31.850.000

(37.609.746)

24. ra i san thue ngoa i

VI. THONGTIN B6 SU "NG CHOCAC KHOANMI)C TRINH BAy TRONGBAo CAD KET au' -A HO~T DONG KINH DOANH

- ------

NHO'NGTHONGTIN KHAcNam nay Nam tntoe

25. T5ng doanh thu ban hang va cung cap djeh vu ( Ma so 01) 54.006.672.238

26. Cae khoan giam tru doanh tnu ( Ma so 02)

27. Doanh thu thuan ve ban hang va cung cap djch vl.l ( Ma so' 54.006.672.238

28. Gia von hang ban ( Ma so 11)50.358.278.409

29. Ooanh thu neat tl1}ngtal chinh ( Ma so 21)16.124.889

30. Chi phi tai ehinh ( Ma so 22)867.058.731

31 Thu nMp khae3.385.030.137

32. Chi phi thue thu nMp doanh nghi~p hi~n hanh ( Ma so 51) 73.298.342

33. Chi phi thue thu nhap doanh nghi~p hoan I~i ( Ma so 52)

34. Chi phi san xuat, kinh doanh thea yeu to Nam nay Nam tntoe

Chi phf nguyen lieu, v~t lieu 23.343.161.962 16.531.853.369

+ True tiep 22.616.516.500 15.955.706.421

+ Gian tiep 726.645.462 576.146.948

Chi phf nhan cong 19.197.205.130 14.822.748.040

+ True tiep 15.375.642.613 11.757.120.178

+ Gian tiepChi phf cong CI), dl)ng CI)

3.821.562.517 3.065.627.862

Chi phf khau hao tal san co dlnh425.135.457 408.123.173

Chi phf du phong3.110.244.464 2.722.935.476

Chi phf lai vay 20.999.199.551Chi phf dlch VI) mua ngoai

21.896.608.577

Chi phf khac bang lien31.232.960.712 13.574-.756.672

Chi phf ket chuygn xac dinh KQKD(5.857.409.325) (8.333.573.444)

CQng(49.927.706.409) (36.726.803.799)

.••.42:522~~,91:542. . - 24.896.648.064

VII. ~~OONCG,TIN 80 SUN~ CHO,CAc KHOANMUCTRINHBAy TRONGAD LlfU CHUYENTlEN T~

34. Cae giao djeh khong bang tien ann huOn _, , ,va cae khoan tien do doanh ngh'" s g .tlen baa eao luu ehuyen tien t~

lep nam gill nhung khOng tluQ'esa dlJng

VIII.

1. ThOngtin ve cac ben lien quan

2. Cac su kie h' .. . n p at Sinh sau ngay ke't th' , .uc nam tal chfnh

- ------- _--- - --

/~Trinh Xuan Di~p

3.Mot so chi tieu danh gia khai quat thllC tr~ng tai chrnh va ket qua ho~t dOng kinh uoann

clla Cong tyChi tieu

£ldn vi unn Nam nay Nam tnlcrc

Cd cau tai san va cd cau nguon vonCu efu tili sanTal san ngan hC;lnfT6ngso' tai san

% 2,23,62

rai san dai hC;lnfT6ngso' tai san% 97,80 96,38

Cu efu nguiJn von;- N~ phai trafT6ng nguon v6n % 95,83 95,97

Nguon von chu sd huufT6ng nguon von % 4,17 4,03

-Kha nang thanh toanKh.nang TT hien nann = T6ng TSfT6ng nq P.tl Ian 1,0 1,0

Kh.nang TT no ngan nan- TS ngan hC;ln/N~ng Ian 1,02 1,49

Kh.nang TT nhanh= Tien/N~ ngan nan Ian 0,1 0,1

Ty sua't sinh Il1iTy suat Iffi nhuQn Iren doanh IhuTY suat Iqi nhu~n truoc thue tren doanh thu ttu % 4,21 0,05

Ty suat Iqi nhu~n sau thue tren doanh thu thua % 4,07 0,05

Ty suat Iq; nhuQn Iren Ulng la; sanTy suat Iqi nhu~n trUoc thue tren t6ng tai san % 0,36 0,33

Ty suat Iqi nhu~n sau thue tren t6ng tai san % 0,34 0,33

Ty suat Iff; nhuQn sau Ihue'lren von eM sa, % 8,23 8,11

Nguyen Trung Trl/C