C6NG TY TNHH MTV LAM NGHICP TAM HICP Dia chi: Hiala Thanh 2, xã Tam B6, huyGn Di Linh, tinh Lam D6ng, Vial Nam

MC LUC

NOI DUNG TRANG

BAO CAO COA BAN GIAM DOC

BAO CAO KIEM TOAN DQC LAP

BANG CAN DOI KE TOAN

BAO CAO KET QUA MOAT DONG KINH DOANH

BAO CAO LISU CHUYEN TIEN TE

THUYET MINH BAO CAO TA] CHINH

2 — 3

4-5

6

7

8-16

C6NG TY TNHH MTV LAM NGITICP TAM HIP Dia chi: Hip Thanh 2, )(a Tam BO, huyan Di Linh, tinh Lam D6ng, Viat Nam

BAO CAO GOA BAN CLAM DOC

Ban Giam dee Cong ty TNHH MTV Lam ughiep lain Hip de trinh bao cao nay ding Bao cao tai chinh Cia dirgc kiem toin cho Wain tai chinh ket thac ngay 31/12/2017.

HO BONG THANH WEN VA BAN GIAM DOC

Cac thanh viol) caa Nei dong thanh vien vá Ban Giam doc Ceng ty d5 dieu halal C6ng ty trong su6t nam Well° den rigay lap bao cao nay g6m:

Hoi d6rig thanh vier]

Ong Nguyen Canh Thin Cho tich

Ong yang Huy Luang Thanh

Ong Nguyen Minh Thang Thanh vien

Ban Giam dOc:

Ong yang Huy Luang Giain doe

Ong TrAn S9 OuS, Pilo Giant dec (B6 nhim ngay 08/07/2017)

TEACH IsTHItM CD' A BAN GIAM DOC

Ban Ginn] dc COng ty c6 trach nhiem lap Bao cao tAi chinh hang nam phan Atilt met cach trung thgc va hap 19 tinh hinli tai chinh ding nhu ket qua hot Ong kin!) doanli vàtinh hinh lu:gchuyen ti6n te cis Cong ty trong nam. Trong viec lap bao cao tai chinh nay, Ban Clain doc dirgc yeu cau phai:

Lau char] cac chinh sach ke toan thich hap vá áp dung cue chinh sach do met each 'that quan;

Dua ra cac phan doan vá utc tinh mOt each hop 19 vá than trgng;

. 0 Neu na cac nguyen tac k& toe]) Mich hop co dugc tuan Mu hay kh8ng, c6 nh&ng áp citing sai lech trgng yeu cAn dtrgc cong be va giai thich tong bac. cao Si chinh hay khong;

Lap Bao cao tai chinh tren ca sO hoat dOng lien Uric tilcr twang hap cho rang C6ng ty se kheng the tiep tyc hoat deng kinh doanh.

Ban Clam dec c xac nhan rang Gong ty dã tuan thñ cac yEu cau néu trén trong viec lap Bao cao tài chink

Ban Clam dec Cong ty chiu trach nhiem dam bao rang se skit k toan dugc ghi,chep met each pha hop d phan anh met theft hop 19 tinh hinh tai chinh caa Cong ty Er bat kY the.' diem nao vã rang Bao cao Si el-1111h than tha cac Chuan mgc ke toan Viet Nam, He thong ke toan Viet Nam vã cac quy din]) hien hanh kit ye ke ton Si Viet Nam. Ban Giam doc cling chiu trach nhiein darn bao an toan dm Si san cua Cong ty vã vi vay thgc hien cac bin phap thich hop de ngan chan vá phat hien cac hanh vi

va sai pham khac.

g ty, a

TM MOT 'HAN VIEll

LAM NGHI -P

a TAM HI- •

*11 T.

Vang Huy Luvng

Ginn) diic Lam Bang, ngay 07 thang 3 nom 2018

038

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CONG TY TNHII KIM TOAN & flY VAN TIffilg - ATAX CHUYEN NGANH KI gM TOAN, Kg TOAN VA TU VAN Tiv se; chink 1.6 A92 &rang 30 thing 4, Di Niing VPDD: Liu 4, Indochina Park lbwer Tel: 0236. 3639 639 • Fax: 0236. 3639 638 4 Nguyen DWI Chid% Q1, Tp. 110.4 Website: www.atax.vn lel: 028.62556668 *Fax: 028.22200823

CO laCCI= a CP ad PPS Cie

am. am. Cm am.

Pm a a MN a In

0 a 0 a a ON SM a a CP ea ma ea ea Ca On

Audirt : 30- 7CI8/BC-ATAX Del N8ng, ngay 07 thcing 3 nein, 2018

BAO CAO KItM TOAN DOC LAP

Kin h Hi ClOng thanh vien vã Ban Guam dim Ong by TNHH MTV Lam nghiep Tam Hi ;O.

Chang toi dã kiem toan Bao cao tai chinh nam 2017 dm Cong ty TNHH MTV Lam lighiep Tam Hiep (sau day goi tat la "Cong ty"), dime lap ngay 31/01/2018, ter trang 03 den trang 16 kern theo, bao gem Bang can dOi ke man tai ngay 31/12/2017, Bao cao ket qua hog d'eng kinh doanh, Bao cao luu chuyen tien b elm nam tai chink ket thac cling ngay va Ban thuyet minh bao cao tai chink

Tnich am Ban Gilm dOc ' A

Ban Clam dc Cong ty chiu trach nhiem lap va trinh bay trung tlarc, hop 19 bao cao tai chinh caa Cong by theo Chan mac ke man, che d Ice loan Viet Nam va cac quy dinh phap 19 khac co lien quan den viec lap va trinh bay bao cao tai chink, va chiu trach nhiem ye kiem soot ni;li be ma Ban Giam doc xac dinh la can thiet de dam bao cho vi'ec lap va trinh bay bao cao tâi chinh khOng c6 sal s6t treng yeu do gian Ian hoac nham Ian. 11;

Track nhi'em etia Kim than vier)

Track nhiem cUa chang t6i la dim ra 9 kien v bao cao tai chink dun Wen ket qua dm cuec kiem man. Chang ten dà lien hank.kiem ton theo cac chat] mire kiem loan Viet Nam. Cac than num nay yeti cau chang lei than tha chuan mut va cac quy dinh v 40 dat nghe nghiep, lap Ice hoach va that hien cuOc kiem Man de dat duct skr dam bao hop 19 ye viec lieu bap cao tai chinh caa C6ng ty c6 con sal sot trong yeu hay khong.

Cong viec kiern wan bao gem thuc hien cac thu tuc nham thu thap cac bang chirng kiem toan v s6 lieu va thuyet mink troll bao cao tai chink. Cac th ttic kiem toan duet Itra chon dip tren xet doan tha kiem man viOn, bao g6m danh gia rOi ro co sai set trong yeu trong bao tho tai chink do gian In boat nham Ian. Khi thuc hien danh gia cac rai ro nay, kiem toan vien dã xem xet kiem sok nei be tha COng ty lien quan den viec lap va trinh bay bao cao tai chink trung Mut, hop 19 nhain thiet ke cat thu tue kiem toe!) pha hop vol tinh hinh that te, buy nhien ;thong nham mac dich dua ra 9 kin ye hie'u qua cOa ki6m sok nei be C6ng ty. Cong viec kiem toan cling bao gem darth gia tinh Mich hop Gila cac chink sach ke toan &roc Ai) dung va tinh hop 19 dm the trot tinh ke toan caa Ban Clam d6c cling nlar viec dank gia tong the bao cao tai chink.

Chong till tin Meng rang cac bang chung kiem man ma chong t6i da thu thap &roc la day du va thich hop lam co ser cho 9 kien kiem toan ngoai trir tha cluing tel.

Cu se/ tha 9 kin kiem toin ngoai trir

Do filth dc thu elm hoat deng kink doanh elm Cong by, cluing lei khong duet tham gia chirng kin kiem ke toan be dien tick rang trong dm Gong ty tai ngay 31/12/2017. Chang toi kitting the thuc hien cac thutoc kiem ton thay the a xac dinh Øá ti i va tinh hien him ala dien tick rang trong nay tai Med diem tren cling nhu anh hue:mg tha chang den the khoin rime khac trong Bao cao tai chinh nam 2017.

Nhu eta thuyet mink tai mac Vii, C6ng ty ghi nhan doanh thu (man 19, bao ve rang theo don at hang caa Tinh Lam Deng veil s6 tien 4.220.660.000 VND nhung clam c6 he so nghiem thu dien tick quail 19 bao ve rang time te. Deng thin, Clang ty cling chun theo dei duce se du ding no time te phat sink ve khoan doanh thu neu hitt veri Ser Tai chinh tinh.

2

Kiem toan 'ien

Phan Van Liem Gay CN clang/9517611h nghO torin

SO: 2944-2014-105-1

Thanh Tieng Clay sang/051th nh nglird kiln? loan

SO: 0819-2018-105-1

BAO CAO KAM TOAN DOC LAP (Tip theo)

kien kiem toin ngo3i trir

Theo 9 kien cUa chOng t6i, ngoai tr& anh hoeing dm vAn de neu tai doan "Ca sei clia 9 kin kiem toan ngoai tre, Bao cao tai chinh da phan anh trung thrice va hop 19, tren cac kliia canh trong yeti, tinh hinh tai chinh cOa Cong ty TNHH Met Milli vien Lam nghiep Tam Hip tai ngay 31 thfing 12 nam 2017,

-cting nhir ket qua float sdengkinh doanh rva tinh hinh hit chuyen lien t cho nam tai chinh -ket thüc cang-

ngay, pha hop vol cac Chufin mire ke todn, Che d'eké loan Viet Nam va cac quy dinh phap 19 c6 lien quan den viec lap va trinh bay bao cao tai chink

CONG TY TN M TOAN VA TV VAN THUE ATAX

ii 4

3

MAU BOI-DN Don VND

CHi TIEU M5 so So h• T uyet minh

cum nam S6 dau nam

(trinh bay 1M)

A. TAI SAN NGAN HAN 100 7.831.844.540 6.254.348.866

I. Tin va cac khoan twang throng trait 110 V.1 566.157.508 1.270.366.466

1. Tien 111 566.157.508 1.270.366.466

II. DAu tw tai chinh ngAn ban 120 2.637.420.800 3.584.000.000

1. Dan to nam gift den ngay ciao ban 123 V.2 2.637.420.800 3.584.000.000

111. Cac khoan phai thu ngAn ban 130 3.442.701.728 260.023.025

1. Phai thu ctia khach hang 131 V.3 2.521.084.806 57.454.973

2. Tra trueic cho ngutd ban ngan han 132 752.000.000 -

3. Phi thu ngan han Wide 136 169.616.922 202.568.052

IV. Hang am kho 140 V.4 6.372.405 1.153.701

1. Hang ton kho 141 6.372.405 1.153.701

V. Tai san ngAn han khac 150 1.179.192.099 1.138.805.674

1. Chi phi tra trwac ng5n han 151 183.676.189 141.285.219

2. Thue va Mc khoan khac phai thu NM nu& 153 V.5 995.515.910 997.520.455

B. TAI SAN DAI HAN 200 12.477.272.980 11.347.358.624

I. Cic khoan OM thu dai Ilan 210 - -

11. TM san c6 dinh 220 2.969.976.845 1.923.886.789

. Tai san c6 clinh httu hinh 221 V.6 2.969.976.845 1.923.886.789

- Nguyen gia 222 5.327.802.137 4.234.390.051

- Gia tri hao nuan luji ke 223 (2.357.825.292) (2.310.503.262)

III. Bat dt)ng san du tw 230 - -

IV. TM sari do dang dai Mtn 240 9.507.296.135 9.423.471.835

1. Chi phi san xuat, kinh doanh cht dang dai han 241 V.7 9.184.129.407 7.395.396.131

2. Chi phi xay dung co ban dei clang 242 V.8 323.166.728 2.028.075.704

V. Du ttr tai chinh dal Ilan 250 - -

VI. Tai san dal han khac 260 - -

TONG CONG TAI SAN (270=100+200) 270 20.309.117.520 17.601.707.490

ii

CONG TY TNHIH MTV LAM NGHItP TAM HO Hip Thanh 2, xa Tam B6, huyen Di Linh, tinh Lam Dong Cho nam tai chinh ket thiic ngay 31/12/2017

BANG CAN DOI Kt TOAN Tgi ngay 31 thong 12 nani 2017

Batt cao chinh

11 Ii

m

CONG TY TNHH MTV LAM NGHICP TAM HItt

Bac, cao tai chinh Hip Thanh 2, xä Tam 86, huyn Di Linh, tinh Lam DOng Cho nam tai chinh lc& thlic ngay 31/12/2017

I i

BANG CAN DOI Kt TOAN (Tip theo) Tgi n0)/ 31 thcing 12 Wm 2017

MAU B01-DN Dun vi: VND

CHI TIEU -- •

Me sit..._ Thuyet mink

S6 cam neon-

S6 den Want — (trinh bay 10)---

c. NO PHA! TRA 300 4.449.565.282 2.717.538.201

I. NIT ngAn bon 310 2.635.075.400 828.167.506

1. Phai tra ngutri ban ngan han 311 907.563.950 45.125.000

2. Nguti mua tra tin truac ngan hail 312 8.986.366 -

3. Thu e va cac khoan phai nOp Nha nutc 313 V.5 305.695.364 165.083.528

4. Phai tra ngueri lao Ong 314 1.382.952.100 482.935.000

5. Chi phi phai tra ngan Ilan 315 - 22.000.000

7. Phai tra ngan Ilan khac 319 V.9 . 21.067.303 18.000.000

8. Vay yang thud tai chinh ngan han 320 - 75.000.000

9. Quy khen thuemg, phnc loi 322 8.810.317 20.023.978

II. Ncr dai han 330 1.814.489.882 1.889.370.695

I. Phai tra dai ban khac 337 V.9 1.686.168.312 1.810.327.125

2. Quy pith hien Ichoa hoc va Cling nghe 343 128.321.570 79.043.570

D. VON CHU SO Hitt 400 15.859.552.238 14.884.169.289

I. V6n chii ser hfru 410 V.10 13.734.825.795 12.210.541.825

I. VOn Op dm chit so him 411 1.772.477.825 1.772.477.825

2. WM khac dm chd sa hdu 414 10.333.301.381 9.220.976.870

3. Quy &au hi phat trien 418 280.825.471 280.825.471

4. Loi nhuan sau thud chua phan phoi 421 1.313.799.008 901.839.549

- LNST chua phan ph6i ky nay 421b 1.313.799.008 901.839.549

5. Nguem von dAu tu xay dung co. ban 422 34.422.110 34.422.110

11. Nguien kinh phi va qui khac 430 2.124.726.443 2.673.627.464

1. Ngu8n kinh phi 431 V.11 494.032.848 1.213.253.371

2. Nguem kinh phi da hinh thanh TSCD 432 1.630.. ' 95 1.460.374.093

TONG CONG NOUON VON (440=300+400) 440 it.lei ' ^ ' '..>-\\\ 17.601.707.490 "

Le Thi Thu Van

Argueti lap binu

KEDinh Thi Thu

toan trtthng

Vang Huy Lunn

Gicim clot

Lam Dang, ngay 31/01/2018

CoNG TV"

TRRHMQTTHAH EN

LAM NGHI . P

TAM Hit

SIG TV TNHH MTV LAM NGHltP TAM HICP

Bao cao tai chinh Hip Thanh 2, xä Tam I36, huyhn Di Linh, tinh Lam Dong Cho narn [Ai chinh kdt thhc ngay 31/12/2017

BAo CAO KET QUA HO AT ONG KINH DOANH Nam 2017

m AU 502-UN Dan vi: VND

CHI TIEU A

Mil so minh

ThuydtNhm nay Nhm &trot

1. Doanh thu ban hang va cung cap dich vy 01 VII 11.510.901.152 5.996.353.271

2. Cdc khan giam trig doanh thu 02 - .

3. Doanh thu thuhn vd ban hang va cung ch dich vy (10 = 01 -02) 10 11.510.901.152 5.996.353.271

4. Gia von hang ban 11 VI.2 8.544.739.324 4.419.181.697 5. Lui nhuhn gi)p lid ban hang va cuog ch dich vy

(20 = 10 - 11) 20 2.966.161.828 1.577.171.574

6. Doanh thu hoht dung tai chinh 21 VI.3 291.365.422 331.314.300

7. Chi phi ail chinh 22 - -

8. Chi phi ban hang 24 - -

9. Chi phi quail 19 doanh nghidp 25 1.908.876.742 748.895.634

10. Li nhuhn thuhn tir hoot dOng kinh doanh {30 =20 +(21-22) - (24+25)) 30 1.348.650.508 1.159.590.240

11. Thu nhhp khac 31 294.136.441 15.000

12. Chi phi khac 32 VI.4 502.552 7.620.455

13. Lyi nhuhn/ (18) khac (40 = 31 -32) 40 293.633.889 (7.605.455)

14. TOng icri nhuhn kd than trut thud (50 =30 + 40) 50 1.642.284.397 1.151.984.785

IS. Chi phi thud thu nhap doanh nghidp hidn hanh 51 VI.5 328.485.390 231.921.048

16. Chi phi thud thu nhap doanh nghidp hoan 14i 52 - -

17. Lyi nhuhn sau thud thu nhhp doanh nghihp .

(60 = 50 - 51 -52) 60 a.007 920.063.737

Le Thi Thu Van

Ngweli lap bilu

Dinh Thi Thu

ICA loan inning

Yang Huy Ltrong

Gear? doe

Lam Dong, ngay 31/01/2018

LAM NG

TAM HI

Rao cao thi chinh CONG TY TNHH MTV LAM NCHICP TAM HltP Hip Thanh 2, xa Tarn B6, huyen Di Linh, tinh Lam Deng Cho nam tai chinh ket thnc ngay 31/12/2017

BAO CAO LUt CHUYEN TIEN TE (Theo phtrung phap gian lidp)

Nam 2017 m Au 603-DN

Don vi: VND

Chi tieu Ma • so h T uyet

minh Nam nay Nfim trutc

1. Lou chuyen tien tii• hot Ong kifilidoanh -- -- _,._

I. Lvi nhu cm trut Mud 01 1.642.284.397 1.151.984.785

2. Didu chink cho cdc khodu

- Khau hao tai san c6 dinh 02 119.906.788 82.106.614

- (Lai)/ 16" iC1 hog Ong dati tux 05 (310.727.240) (331.314.300)

3. Lvi nhuon lir hog! Ong kink doanh trut duty

diii van hat Ong 08 1.451.463.945 902.777.099

- (Tang)/ giam cac !Moan phai thu 9 (3.180.674.158) (598.011.137)

- (Tang)/giam hang ten kho 10 (1.434.231.410) (2.933.897.486)

- Tang/ (giam) cac khoin phai tra (khong he lai vay

phai tra, thue TNDN pith' nep) II 1.531.223.250 1.884.376.359

- (Tang)/giam chi phi tra trtrgc 12 80.735.230 19.158.318

- Thue thu nhap doanh nghiep dã n6p 15 (297.155.988) (183.466.481)

- Tien thu khac tic hoat dOng kinh doanh 16 9.303.704.396 7.441.072.897

- Tien chi khan cho hot dcing kinh doanh 17 (8.540.780.663) (6.816.311.135)

Lieu chuyin din ihuan dr hog! Ong kink doanh 20 (1.085.715.398) (284.301.566)

II. Ltru chuyen tien, tir hot acing deu tir

I. Tien chi de mua sain, lay clung TSCD vã cac tai son

dal han khac 21 (800.800.000) -

2. Tien thu tit thanh Ii', nhugng ban TSCD va Sc tai

san dai han khac 22 19.361.818

3. Tien chi cho vay, mua Sc ding cu ng dm don vi

khac 23 (2.728.836.100)

4. Tien thu h6i cho vay, ban lai cac c6ng ca ng dm don

vi khac 24 3.675.415.300 (84.000.000)

5. Tien thu la' cho vay, cO tat va Igi nhuan duot chia 27 291.365.422 331.314.300

Lieu chuten lib divan tic /tog! dOng dau tu. 30 456.506.440 247.314.300

III. Um chuyen flea) tir !tout Ong thi chinh

I. Tien chi tra ng g6c vay 34 (75.000.000) (75.000.000)

Lan chuyin din dud% tic hog1dOng lai chinh 40 (75.000.000) (75.000.000)

Ltru chnyen tien than trong nAm (50=20+30+40) 50 (704.208.958) (111.987.266)

Tien i di twang throng lien dbu rift 60 1. 66.466 1.382.353.732

istrih hiremg dm thay del ty gia hi doai quy dei ngoai te 61 0003,gacc s -

Tien va thong duting tien cuei nfim (70=50+60+61) 70 e. CactiGIBV 1.270.366.466 . — /

IA Thi Thu Van

Nguai ldp bidu

Dinh Thi Thu

Ker todn [twang

Vang Huy Luting

Giam clac

Lim Dang, ngdy 31/01/2018

CONG TY TNHH MTV LAM NGH1CP TAM H1CP Bao cáo thi chinh Hip Thanh 2, xa Tam BO, huyen Di Linh, firth Lam D'Ong Cho nam tai chinh It& auk ngay 31/12/2017

THUVET MINH BAO CAO TM CHINN MAU B 09— ON

I. DAC DIEM HOAT DONG CCM DOANH NGH1CP

Hinh thtit sir hat vein

ang ty TNHH met thanh vier' Lam nghiep Tam Hip (491 tAt là "ang ty") la doanh nghiep dupe chuyen doi tfr Ging ty Lam nghiep Tam Hip theo Quyet dinh s6 2268/Q0 — UBNID ngay 30/06/2010 da lily ban nhan dan tinh Lam Deng. COng ty &roc hoat dOng theo Giay cluing nhan dang 1(.49 doanh nghiep set 5800000382 ngay 24 thang-1•2 nam 1992-do-Se Ke hoach va Diu Iii tinh Lam Deng capylin-dang ky thay—tr dei gAn nhAt la ngay 08/02/2012. Ven (lieu l da Gong ty la 6.000.000.000 VND.

Linh nit kinh doanh

C:Ong ty hoot eking kinh doanh trong linh vire lam nghiem gem: Quan IY bao ye rung, khai thac lam san, Wing rUng.

3. Nganh nghe kinh doanh •

Hoot Ong kinh doanh chinh cna C6ng ty la:

- Treng rang va cham sec rang, hoat Ong dich vy lam nghiep;

- Dieu tra, Pr vAn, thiet ke lam nghiep;

- San xuAt, kinh doanh lam, 'tong ket hpp; dich vu cung Cmg tit vAn ky thuat, giong chy trong, hang nang,

lam san;

- Khai thdc, che bien và kinh doanh lam san cac loai;

Khai thac tai nguyen khoang san: bentonit, da, cat; san xuAt vAt lieu xay dung.

4. Chu ky sari xuAt, kinh doanh thong tlitrang

Chu ky san xuit kinh doanh thaing thueng ctia ang ty nen 12 thang do din din cut nganh lam nghiep nOi chung ya can Ina' cay lay g nei rieng.

S. Dic diem hont dung ella doanh nghiep trong nm tai chink c6 Anh httung den Belo cao tai chinh

Flout dOng san xuAt kinh doanh trong nam din ra binh thueng, khang c6 gi anh twang Ian den Elk cao tai chinh.

II. Kt Kt TOAN, DON VI TI EN Tt Stil DUNG THONG KE TOAN

I. Kj, ke toan nam

Nien de ice toan bit du tit ngay 01/01 va ket thoc vao ngay 31/12 hang nam.

2. Dan vi tin t? sit' dung trong ke toan

Pan vi lien te sir dung trong ke toan tai C6ng ty la Deng Viet Nam (VND).

III. CHUAN MIX VA CHE DO Kt TOAN AP DUNG

Ched ke toga ap dung

Ging ty áp dung che de ke toan doanh nghiep Viet Nam, ban hanh kern theo Thong tu 200/2014/7T-BTC ngay 22/12/2014 dm BO Tai chinh.

Tuyen be s4 viee than the Chun mut he toan va Ched0 ke loan

COng ty da thuc hien cOng viec ke toan theo cac Chuan mut ke toan Viet Nam, Che dO ke than doanh nghiep Viet Nam dupc ban hanh theo Thong Pr se 200/2014/TT-SIC ngay 22 thang 12 nam 2014 va cac thong ttr hi:611g din thirc hien chitin mire ke toan cUa BO Tai chinh trong yiec lap va trinh bay Bao cao tai chinh. Bao cao tai chinh da dupe trinh bay met each trung thin va hop 19 tinh hinh tai chinh, ket qua kinh doanh va lueng tien cna Ceng ty.

GONG TV TNHH MTV LAM NGH1tP TAM HIP Bao eao tài chInh Hiep Thanh 2, xa Tam B6, huyen Di Linh, tinh Lam Deng Cho nam tai chinh kat thew ngay 31/12/2017 ell

THUYET MINH BAO CAO TAI CHINN (Tip theo) MAU B09 —DN

IV. CAC CHINH SACH ICE TOAN AP DVNG

Nguyen Mc ghi nhhn cac khohn tien va eae khoan twang aurong Den

Tien bao g6m tin mot tot guy, va tin giri:ngan hang, ten dang chuyen. Cac khan tucmg throng tien la cac khoan dau ttr ngan ban c6 Mai thu hoi hoe dao h@n khOng qua 3 tang ke tx ngay mua, ce) kha nang chuyen 651 d6 clang faith min luting tien xac dinh va It rOi ro trong viec chuyen dad thanh tien.

Nguyen Mc k toan. ng.phai thu

Cat khoan nes phai thu duet trinh bay theo gia trj ghi sent di cat khan .dp phOng phai thu kh6 461.

Vic pilau loai cac khoan phai thu là pal thu khach hang va phai thu khac dirge thpc hien theo nguyen tac sau:

Phai thu cüa khach hang pan anh cac khan phai thu mang tinh cat thuang mai pat sinh tir giao dich c6 tinh cat mua — ban gita Cong ty va nguai mua la dcm vj dee 1hp Voi Cong ty.

Phai thu khac pan anh caCkhoan phai thu khOng c6 tinh thuang mpi, khOng lien quan dart giao djch mua — ban.

3. Nguyen Mc ghi nhan hang Mn kho

Hang tOn kho dirge ghi nhhn theo gia thAp han gitia gia goc va gia trj than c6 the Mut hien duce.

Gia g6c hang ten kho dirge xac dinh nhtr sau:

Nguyen vht lieu, hang Itha:.bao gam chi phi mua va cac chi phi lien quan trpc tiap khac pat sinh de c6 dirge hang thu kho 6 dja diem va [rang thai hien tpi.

Chi phi san xuAt kinh doanh der dang dai hhn: IA gia trj rUng tong dirge Ser Tai chinh, S& Ming nghiep nghiem thu quyat toan tirng nam.

Gia trj thuAn ce the thpc hien dirge la gia ban Ink tinh ciia hang ton kho trong ky san xuAt, kinh doanh binh thutmg trir chi phi vac tinh de hoan thanh va chi phi tray Huh can thiet cho vie Wen thp chimg.

Gia trj hang tan kho dirge tinh theo phucrng phap binh quan gia guy& va dirge hpch toan theo phircmg pap ke khai tinting xuyen.

Ehr pining giam gia hang tOn kho dirge leth cho thng nit hang Mn kho c6 gia gtic Ion hart gia trj than c6 the thpc hien dirge. D6i vai dich vg cung cap der clang, viec Ihp dcr phemg giam gia dirge tinh theo timg loai djch vy c6 mitt gia rieng Met.

4. Nguyen tic ghi nh4n và khhu hao TSCD

Tal san c6 dinh hut hInh

Tai san co dinh hap hinh dirge trinh bay theo nguyen gia trir (-) gia trj hao mon lu5 ke.

Nguyen gia tai san eO dinh btu hinh la toan b0 chi phi doanh nghiep phai be ra d c6 dirge tai san c6 djnh tinh dOn thai diem dua tai san de vao tang thai san sang sir dung thee chr tinh. Cac chi phi phat sinh sau ngay ghi nhhn ban dau 'lucre tang nguyen gia tai san c6 djnh nau cac khoan chi phi nay chic chin lam tang 16i fch kinh te trong Mang lai do sir dung tai san. Chi phi phat sinh khi ghi nhhn chi phi ban dau khOng Mod man di8u kien nay thi dirge ghi nhhn vao chi phi san xuAt trong kY.

1Chi tai san co dinh hut hinh dirge ban hay thanh 19, nguyen gia va gia trj hao mon lily ke Mtge x6a s8 Va Iffi, 13 phat sinh do thanh 19 &the ghi nhan van thu nhhp hay chi phi tong nam.

Tai sin c6 dinh btu hinh dirge kau hao theo phtrang phap duang [hang dpa tren thtri gian htu ching vac tinh cha tai san. ThOi gian hut citing utc tinh cho nhenn tai san cp the nhtr saw

Mint 2017

(Nam)

Nha cira, vht kien tem 6 - 20

May mac, thiet bj 6- 10

Phuang ten vhn tai, thiet bj truyen clan 6

Thiet bi, dung cti quan 19 5

Loai thi san

CONG TY TNHH MTV LAM NGH1CP TAM HltP Bao cat) thi chinh Hip Thanh 2, xã Tam BO, huy'en Di Linh, tinh Lam DEng Cho Min tai chinh k& thew ngay 31/12/2017

THUYET MINE! BAO CAO TA! CHINN (Tip theo) MAU 809— DN

Chi phi say dang co ban der dang

Chi phi say thing co ban de: dang phan anh cac chi phi lien quan tint tip ClEn cac cang trinh lam sinh Clang thgc hien chin dugt nghiem thu quyet than. Cac tai san nay dirge ghi nhan theo gia goc va khang dugc firth khau hao.

Nguyen Sc ke than rig phai tra.

Cakhoen ng phai tr a duce ghi nhan—clio sO den phai tra trong tuanilai quan di C n hang Ma %fa dith vi . da nhan ductc.

Vic phan loai Sc khoan phai tra IA phai tra nguti ban, phai tra nOi b0 va phai tra khac dugc thgc hien theo nguyen tic sau:

Phai tra ngutri ban phan anh cac khoan phai tra mang tinh chat thucrng mai phat sinh tfi: giao dich mua hang h6a, dich vg, tai san va ngugi ban la don vi dec lap vgi Cong ty.

Phai tra khac phan anh cac khoin phai tra khOng cei tinh thuang mai, kheing lien quan den giao dich mua, ban, cung cap hang Ma dich vg

Nguyen tac ghi nhan siOn chi ser hist

- Van khac Cita chi) set hO:u:

Win khac dugc hinh thanh do bE sung tit ket qua hoat (king kinh doanh, dant) gia lai tai sari ve gia tricOn lai giCta gia tri hgp 19 dm cac tAi san dugc tang, bieu, tai trg sau khi tic Sc khoan thue phai nØp (nail c6) lien quan den Sc tai san nay.

- Phan pith' 191 nhuan:

Lgi nhuan sau thue thu nhap doanh nghiep dugc phan phEi cho chit sti: hitu sau khi da trich lap cac quy theo Dieu le dm Cong ty cling nhu Sc qui Binh cfia phap luat va da dugc Hoi Clang thanh vien pM duyet.

Vic phan phEi lgi nhuan cho cht) sg hOu &etc thgc hien theo cac quy dinh hien hanh ve phan phei Igi nhuan cfia ding ty nha nuetc. Tuy nhien, ngoei van ban chungz Cong. ty cang thgc hien theo van ban huOng clan rieng cfia tinh Lam DEng ye viec uu den filch lai nguon de lai tong rfing sau khai that tang.

Nguyen tac ve phurong &tap ghi nhan doanh thu

Doanh thu dugc ghi nhan khi Cong ty cO kha clang nhan duetc cac Jul ich kinh te c6 the sac dinh dirge m'Ot cach chac chin. Cac dieu kien ca the sau day cling phai clugc dap ting khi ghi nhan doanh thu:

- Doanh thu ban hang dugc ghi nhan khi Ching thgi thea man 5 dieu.kien: (1) Phan Wm rid no va Igi ich gan lien vgi quyen so hau san pham hoc hang hga da dtrgc chuyen giao cho ngutri mua; (2) Doanh nghiep khong can nam gia quyen quail 19 hang h6a nint,nguti sty hat hang Ma hoc quyen kiim sok hang ltha,.(3) Doanh thu dugc xac djnh tuong dOi chac chan, (4) Cong ty da thu dugc hoac se thu diretc Igi ich kinh te tit giao dich ban hang, (5) Xac canh duge chi phi lien quan den giao dich ban hang.

- Doanh thu cung cap did) vfi dugc ghi nhan khi (long thtri theta man 4 (lieu kien, (I) Doanh thu dirge sac dinh Wong dei eft chan; (2) COng ty c6 kha nang thu dirge Igi ich kinh th tic giao dich cung cap dich Vy d6; (3) Xac dinh duct phan c6ng viec da hoan thanh vao ngay lap Bang can dOi kE toan; (4) Xac (Mb dirge chi phi [That sinh cho giao dich \fa chi phi de hoan thanh giao dich cung cap dich vg do.

Trugng hgp viec cung cap dich va lien quan den nhieu ky thi doanh thu dirge ghi nhan tong k9 theo kat qua phan cong viec da Man thanh vtio ngay lap Bang can 861 ke toe', cUa k9 86.

Phan Ong viec cung cap dich vu di Man thanh dirge sae (lath theo phucmg phap Clanh gia ding viec hoan thanh.

- Doanh thu hot dOng tai ehinti

Tien lai dirge ghi nhan tren co set dEn tich, chive sac dinh tren so du cac tai khoan tien gth va lai suat thgc timg kY.

- 10 -

CONG TY TNHH MTV LAM NGHISt TAM HICP Ban cáo thi chinh Hip Thanh 2, xa Tam BE, huyen Di Linh, tinh Lam DEng Cho nam tai chinh ket thilc ngay 31/12/2017

THUYET MINH BAO CAO TA! CHINN (Tier) theo) MAU B 09 —DN

9. Nguyen tAc va phtrang phap ghi nhan chi phi thug TNDN hien hanh

ThuE thu nhap hien hanh la khoan thuE &rot tinh dva Men thu nhap tinh thu'e. Thu nhap tinh thue chenh lech so Aida hal nhuan kE Man la do dieu chinh cac khoan chenh lech tam then gifra thue va ke toan, cac chi phi khang duce air cling nhu dieu chinh cdc khoan thu nhap khEng phai chiu thee va cac khoan 16 duet chuyen.

Thue suAt [hue thu nhap doanh nghiep hien hanh dp dvng cho nam 2017 la 20%. _

Viec xdc Binh thue thu nhap cüa C6ng ty can cis vao cac quy dinh hien hanh v6 thue. Tuy nhien, nhfrng quy dinh nay thay dEi theo tirng thai kj, ye viec sac dinh sau ding ye thue thu nhap doanh nghiep tuy thuec vao ket qua kiem tra cia ca quan thue ce them quyen.

V. THONG TIN Be SUNG CHO CAC KHOAN MIX TRONG BANG CAN DOI Kt TOAN

I. Tien va twang (twang tiEn

SE cu6i nem SE du nAm

VND VND Tien mat 136.377.556 144.338.672 Tit]) gfri ngfin hang 429.779.952 1.126.027.794

CEng 566.157.508 1.270.366.466

2. Cdc khoin du tir thi chinh

So cuEl nem SO 6Au nam

VND VND

Tien giri ngan hang co kj, han g6c tren 3 thang (*)

CEng

2.637.420.800 3.584.000.000

2.637.420.800 3.584.000.000

(*) La khoan tien gui tiet kiem ce han tren 12 Mang tai Ngan hang NOng nghiep va !That trien nOng then — CN Di Linh va Quj)tin dung nhan clan Lien Dam.

3. PIM] thu khach hang

SE cu6i nem SE den nam

VND VND Phai thu Ithech hang nen hem 2.521.084.806 57.454.973

CEng ty TNHH Huye'n Trang 57.454.973 57.454.973 CEng ty TNHH Wing Vinh 544.046.774 CEng ty TNHH Duy Cueing DA Lt 1.919.583.059

Phai thu khach hang dhi han

COng 2.521.084.806 57.454.973

4. Hang ton kho

S6 cu6i nAnt (VND) SO du nAm (VND) CIA goc Dv phemg CIA g6c Dr phOng

-Nhien lieu 6.372.405 1.153.701 COng 6.372.405 1.153.701

CONG TV TNHH MTV LAM NGHleP TAM HIP Hip Thanh 2, xa Tam B6, huyan Di Linh, tinh Lam Dtmg

BA° ea° tail chfnh Cho Min tai chfnh kSt thOc ngay 31/12/2017

THUYET MINH BAO CAO TAI CHINN (Tit') theo)

Thud va cdc Ithoan phai nOp nhh nut

SO du nam

VND

MAU B 09 — DN

Phil np trong Da nOp trong SO cu6i naim

nam nam

VND VND VND Thus gia tri gia tang 141.505.534 421.354.042 362.750.777 200.108.799

Thus thu nhap doanh nghiSp 23.577.994 328.485.390 297.155.988 54.907.396

Thue thu nicht-0 nhan — 24.391.013 —20.371.827 14.019.186

Thue tai nguyon (2.096.571) 2.004.545 (92.026)

Thud nha (Mt, tien thud dat 55.434.4% 18.774.513 36.659.983

Phi, IG phi va cac khoan khdc (995.423.884) 23.078.000 23.078.000 (995.423.884) COng (832.436.927) 864.747.486 722.131.105 (689.820.546)

Tang, giam tail san c6 dinh hicti hinh

Nba cika, May nide, Phtrong tin TB, do rig co Khan myc vat Men trtic thiet hi van till (win ly Tong (Ong

VND VND VND VND VND

NGUYEN CIA

S6duaAunam 3.018.676.167 595.240.714 590.053.170 30.420.000 4.234.390.051 Tang trong nam 194.877.342 1.103.747.744 1.298.625.086

- Mua trong n8m 800.800.000 800.800.000 - Dau tu XDCB hoan thanh 194.877.342 194.877.342

- Tang khac 302.947.744 302.947.744

Giam trong nam 205.213.000 205.213.000

- Thanh I, nhuung ban 205.213.000 205.213.000 S6 du cu6i nam 3.213.553.509 595.240.714 1.488.587.914 30.420.000 5.327.802.137

CIA TRI HAO MON 11_12 KE

SO dv dau nam 1.242.220.745 447.809.347 590.053.170 30.420.000 2.310.503.262

Tang trong nam 168.665.108 21.050.000 62.819.922 252.535.030 - Lich khan hao 168.665.108 21.050.000 62.819.922 252.535.030

Clam trong nam 205.213.000 205.213.000 - Thanh 15,, nhugng ban 205.213.000 205.213.000

S6 dir cutil nam 1.410.885.853 468.859.347 447.660.092 30.420.000 2.357.825.292

CIA TRI CON LAI

Ti ngay du nam 1.776.455.422 147.431.367 1.923.886.789

Tui ngay cu6i nam 1.802.667.656 126.381.367 1.040.927.822 2.969.976.845

Nguyen gia TSCD cudi nOm cld khdu hao hit nhung yin con sV clung: 1.125.826.498 liND

Chi phi san xuAt kinh doanh der clang did hun

SO cu6i nam (VND)

S6 du nam (VND)

Gia g6c CT c6 the thu h61 Gid g6c CT có the thu h61

Gid tri rimg trdg 9.184.129.407 9.184.129.407 7.395.396.131 7.395.396.131

Gang 9.184129.407 9.184.129.407 7.395.396.131 7.395.396.131

- 12-

r111

CONG TV TNHH MTV LAM NGHICP TAM imp Bao cao thi chfnh Hip Thanh 2, fa Tarn BO, huyen Di Linh, tinh Lam &mg Cho Mr') tai chinh ket thilc ngay 31/12/2017

THUIIT MINH BAO CAO TAI CHiNH (Tip theo) MAU B 09— DN

Chi phi xay dyfig co ban do' dang

SO cuti nam SO du nlm

VND VND

D9 an Filitch TRSX 2012 (44 ha)

D9 an Filitch TRSX 2013 (79,9 ha)

D9 an Filitch TRPH 2012 ha) 141,449.000

366.080.000

664.768.000

_141.440.000

Triang va chAm s6c rimg trimg say KT tring 2,9 ha 16.320.129

Treing Nth ChAm s6c rfrng trting thay the nam 2017 155.099.799

Cong trinh lam sinh nam 2016 417.529.413

Rirng thay the nam 2 438.258.291

Trông bn 4,25 ha 10.306.800

COng 323.166.728 2.028.075.704

Phil trã khae

SO cutn nam S6 dflu nam

VND VND

NgAn han 21.067.303 18.000.000

Du CO TK 1388 21.067.303 18.000.000

Dai han 1.686.168.312 1.810.327.125

Cac khoan phai tra, phai n6p khac 1.686.168.312 1.810.327.125

DA Filich TRSX 2012 (44 ha) 228.80a000 366.080.000

DA Filich TRSX 2013 (79,9 ha) 415.480.000 664.768.000

DA Filich Ring pining h6 (8,5 ha) 171.808.000 171.808.000

DA Filitch ring sOn xuelt c6ng ty (41.1 ha) 213.720.000 213.720.000

DA Filitch ring cong ty (20 ha) 105.400.000 105.400.000

TIC lap HS TR ngheo kit 181.750.000 181.750.000

Trdng ring thay thE nom 2015 (57,22 ha) 340.645.938 106.801.125 Nguyin Dinh Rao 10.000.000

Chi phi thlmr Era QT ring thay the' (57,22 ha) 13.333.690

Chi phi (helm Ira QT Idni sinh nom 2017 5.230.684

COng 1.707.235.615 1.828.327.125

Cac khoan phai tra Filich la theo hop d6ng ky ket gilta Cong ty yed Ban quan ly dv an Phat tritn lam nghiep tinh Lam Dong ye trong ring sAn xuAt.

- 13-

CONG TV TNHH MTV LAM NGHICP TAM HICP Bao coo chfnh Hip Thanh 2, xã Tam BO, huy'en Di Linh, tinh Lam Deng Cho nam tai chinh kat thhc ngay 31/12/2017

THUYET MINH BAO CAO TAI CHINN (Tiep theo) MAU B 09— DN

2. Giti von hang ban

Gia von dm hang hda Cla ban

Gid vOn lam sinh

Gia von QLBV ring theo don gia Nha ntrqc dat hang__

COng

3. Doanh thu hoat Ong thi chfnh

Lai tien gal ngan hang, lai cho vay

CAng

Nam nay Nam trutc

VND VND

1.977.814.348

1.766.092.632

3.022.172.636

2.653.089.065

.3.544.752.340

8.544.739.324 4.419.181.697

Mm nay Nam trutc

VND VND

291.365.422 331.314.300

291.365.422 331.314.300

Chi phi khac

Mm nay Min [rut

VND VND Cac khoan khac 502.552 7.620.455 ging 502.552 7.620.455

Chi phi thud thu nhOp doanh nghiqp hien hanh

Mm nay Mm trtoac

VND VND

Ket qua hoht Ong kinh doanh ghi nhan theo BCTC TOnglcinhulan frisk thud TNDN 1.642.284.397 1.151.984.785

Mc djrth thu.nhap chju thu e theo Luat.thue TNDN

Dieu chinh tang tang nhuan trutc thud TNDN 142.552 7.620.455

Cac khoan truy thu va flan Oat v8 vi pham bath chinh ea tinh vao chi phi 142.552 5.419.487

Cdc khoan di&u chinh khac lam tang lqi nhuan try& time 2.200.968 Dieu chitih giam tOng Ini nhuan trutc thud TNDN T6ng thu nhap chin thut TNDN chua trir any& 18 1.642.426.949 1.159.605.240 1,6 tir cac nam trutc chuyen sang

T6ng thu nhap chit] time TNDN (DA trir chuyen 16) 1.642.426.949 1.159.605.240

Thue suat thud thu nhap doanh nghiqp 20% 20% Thue TNDN phat sinh pilaf nqp trong firth nine (chtra tfnh st aunt Ohm) 328.485.390 231.921.048

SO thug TNDN dirge giam Thug TNDN tern tinh trong tinh thud, . 328.485.396 231.921.048

- 15-

LE Thj Thu Van

Ng's-6i lop bill'

Dinh Thi Thu

roan trueng

Wing Huy Luvng

Clam ddc

Lam Ddng, ngby 31/01/2018

- 16-

/MN VIEW

t LAM NGHIRP

to/ TAM 111 31'

lvii T. LP

CONG TY TNHH MTV LAM NCHItP TAM Hit! Bao cao thi chinh Hip Thanh 2, xa Tam BO, huyOn Di Linh, tinh Lam Diing Cho nam tai chinh lc& tit ngay 31/12/2017

THUYET MINH BAO CAO TAI CHINH (Tip theo) MAU B09 —DN

VII. THONG TIN KHAC

Nhang sty kin quan trong phat sink sau nghy I thoc kj, ice toan nam

Kheing co str kin quan tong nao phat sinh sau ngay It& thnc nien dO ke loan you cu phai dieu chinh hay ding 68 trong bao cao tai chfnh.

2. .G.ian dich vdi hen.lien quan

Thu nhap caa Ban Giant dee, Hei (thug thAnh vien

Nam nay NAm trutt

VND VND

Lacing, cac khoan thu nhap khae

C(ing

1.117.560.240 982.199.167

1.117.560.240 982.199.167

Thieng tin so sanh

So lieu so sanh dugc ley theo Bao cao tai chinh nam trtrec da duoc kiem toan bâi Ging ty TNHH Kiem toan va Tu. van thud ATAX. Sau do, theo Quyet dinh 189/QD-STC ngay 27/9/2016 etia Sex Tai chinh tinh Lam Deng ye guy& toan &ling trinh hoan thanh "Tram quan Ii vá bac) vO rung" , Con; ty da dieu chinh hOl to mOt so khoan moc ten Boo cao tai.chInh nam 2016. Do vy,,tren Bang can elei ke toan, mot sO so Woo du nam 2017 cO six khac biet so veri so HO cu8i nAm 2016 da kiem toan.

BANG CAN DOI Kt TOAN Tgi ngay 01 dicing 01 nam 2017

Dan vi: VND

CHI TIEU ,

Ma so 01/01/2017

(trek (lieu chinh) Dieu chinh

01/01/2017 (sau dieu chinh)

B. TAI SAN DA1 HAN

II. Tai sand dinh

I. Tai san co' dinh hau hinh

-Nguyen gia

- Gia trf hao men luy ke

200

220

221

222

223

10.512.825.630

1.089.353.795

1.089.353.795

3.385.712.430

(2.296.358.635)

834.532.994

834.532.994

834.532.994

848.677.621

(14.144.627)

11.347.358.624

1.923.886.789

1.923.886.789

4.234.390.051

(2.310.503.262)

TONG CONG TAI SAN (270=100+200) 270 16.767.174.496 834.532.994 17.601.707.490

CHI TIEU MA se 01/01/2017

a (tut (ben chinh) Se cue' Om

01/01/2017 (sau (lieu chinh)

D. VON CHO Sa Hilt

II. Nguen kinh phi va qui khac

2. Nguen kinh phf da hinh thanh TSCD

400

430

432

14.049.636.295

1.839.094.470

625.841.099

834.532.994

834.532.994

14.884.169.289

2.673.627.464

1.460.374.093 7;1. co ; '

TONG CONG NGUON VON (440=300+400) 440 16'767'1741495

VP 834

2-. cc.ng 17.601.707.490

EL