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Cho ndm tdi chinh kiit thrtc ngdy 31 thdng 12 ndm 2018
CONG TY CO PHAN THUY SAN SO 4
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BAo CAo TAI CHINH RITNG DA DTIqC KIEM TOAN
Cho ndm tdi chinh kdt thic ngdy 3l thdng 12 ndm 2018
CONG TY Co PHAN THUY SAN SO 4
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1. BAocAocuAHorDoNceuANrRI
2. BAocAoKrEMroANDecLAp
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4. sAocAornreuAHoATDONcrrNrHooeuH RrENc
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6. sAN rHUyEr MrNH sAo cAo rar cniur ruENc
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01-03
10-11
12-38
04
09
BAo cAo cul ngr odNc euAN rnlCho ndm tdi chlnh kAt th c ngdy 3l thdng 12 ndm 2018
AOi adny Oufut tri tdn tong d€ tinh bdo cdo nay citng vdi cdc Btio ctio tdi chinh ri\ng dd dugc kidm bdn chondm tdi chinh k& thtic ngay 3l thting 12 ndm 2018.
1. Thdng tin chung vd C6ng ty:
ThAnh lip:
COng ty C6 PhAn Thty Snn 36 4 (g9i t8t le "C6ng ty") tlurvc thinh l{p theo Gi6y chring nh{n tldng kj kinhdoanh s5 4103000436 ngiy 3l th6ng 6 n[m 2001, di6u chinh lin thri 09 ngdy 07 th6ng 8 n[m 2013 theo Gi6ychLing nh{n tl}ng kj doanh nghiQp C6ng ty cO phAn vdi md s6 doanh nghiQp 0302317 620 do Sd Kti ho4ch vdEiu tu Thdnh ph5 Hd Chi Minh c6p.
Hinh thrirc s& hfru v5n: C6ng ty ci5 phin.
Hogt ilQng kinh doanh cfia C6ng ty: c6c hoAt tlQng chinh.
Ch6 Uitin cric m[t hdng thtiy hdi sin, n6ng sdn, thty h6i sin, sric sdn; Dich vu bio tri, bio du6ng, sria chfra c6cthiiit bi co dien l4nh; Kinh doanh nhd, cho thud vln phdng. Sin xu6t hing may m6c (tru tiy nhuQm, h6, in;; xu6tkhiu, nh6p khAu, quyAn xuit khiu, quy6n nh{p khAu thty hii sin, n6ng sAn (hu g4o, tluong mia, tludng ct cii),sfc sdn vi c6c loqi hdng h6a, v{t tu, thiilt bi c6ng nghQ phim phuc vp cho cdc nhu ciu sin xuAt kinh doanhtrong vi ngoii nginh, hing may mic; nu6i trdng thriy sAn nu6c nggt (kh6ng ho4t ilQng t4i trp s6); sdn xu6t thrlc
! ...in gia sric, gia c6m vd thty sin (trt ch6 bi6n thgc phim tuoi s6ng); ban bu6n thric 6n vd nguyEn liQu lim thr?c
in cho gia sric , gia cim vi thriy sin. Eai lj du lich; Didu hinh tua du lich; Dich vp li6n quan <li5n quang bi vd t6chfrc tua du llch; Vfln tii hing h6a bing tluong bQ. Kho bai vi lLru git hing h6a.
T6n ti6ng anh: SEAFOOD JOINT STOCK COMPANY NO.4.
Mi chtng khoin: TS4 (HOSE).
Trg sO chinh: 320 tluong Hung Phri, Phuong 09, QuQn 08, Thnnh ph6 H6 Chi Minh.
Dla chi hai chi nhrinh cria Cdng ty:
Chi Nhrinh C6ng Ty C6 phin Thny sAn 4 <l6t tai : Khu C6ng NghiQp Cdng Cri Tlic Ciu, Ap Minh Phong, XEBinh An, HuyQn Chdu Thdnh, Tinh Ki6n Giang.
Chi Nh6nh C6ng Ty C6 phAn Thriy sin s6 4 - D6ng Tdm tl{t tai : Crrm C6ng NghiQp Binh Thinh, huyQn ThanhBinh, tinh Edng Th6p.
2. Tinh hinh tiLi chinh vir k6t qui ho4t tlQng:
Tinh hinh tai chinh vi k6t quri hoat ilong trong nim cria C6ng ty dugc trinh bey trong c6c b6o c6o tii chinhri€ng dinh kim.
3. Thhnh vi6n IIQi tldng Qunn tri, Ban Ki6m so6t, Ban T6ng Girim tl5c vi K6 torin tru&ng:
Thdnh vi6n HQi ddng Quin tri, Ban Ki6m so6t, Ban Tiing Gi6m tt6c vd K6 toin trudng trong nam vd diln ngiylflp b6o c6o tii chinh ri6ng gdm c6:
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Trang I
CONG TY CO PHAN THUY SAN SO 4
cONG rY cO Pni,N rntry sAN s6 l
BAO CAO CUA HQI EONG QUAN TRICho ndm tdi chinh kh thilc ngay 3) thdng l2 ndm 2018
HQi ildng Quin tri0ngNguy6n Vnn Lyc Chri tich
6ng L6 Vinh Hda Ph6 Cht tich
Be E5 Thanh Nga Uy vi6n
Bn V6 Thi Thanh Trang Uy vi6n
Bi Nguy6n ThiNggc Anh Uy vi6n
Ban Ki6m soft
Bd Nguy6n Thi Thanh Mai Trudng ban
Bd Phpm Thi Thu Hidn Thinh vi6n
Bn L6 Thi Nggc Huong Thinh vi6n (tir nhiQm ngiy 03 thing l0 nnm 2018)
Ban T6ng Gi{m tl5c v}r K6 to6n tru&ng
6ngNguy6n Vdn Luc Tiing Gi6m D5c
Bn D6 Thanh Nga Ph6 T6ng Gi6m d5c ki6m K6 to6n tru6ng
6ng TrAn Vnn Cuong Ph6 T6ng Girim tl6c (tt6n ngiy 14 th6ng 01 n[m 2019)
Bn V6 Thi Thanh Trang Ph6 T6ng Girim tliic
Ngutri tlgi diQn theo ph6p lu$t cta C6ng ty trong ntrm vir il6n ngiry l$p b6o c6o tAi chinh ri6ng nhu sau:
6ng Nguy6n Vdn Luc Chri tich HOi d6ne Quin tri Ki6m T6ng Gi6m d5c
4, Ki6m todn iIQc l$p
C6ng ty TNHH Ki6m torin vi Dich vrr Tin hgc Tp.HCM (AISC) dugc chi tlinh ld ki6m torin vi€n cho ndm tiichinh kiit thric ngiy 3l thang 12 ntrm 2018.
5. Cam k5t cria HQi tldng Quin tri vir Ban Tiing Gi6m tl5c
H6i <l6ng Quin tri vi Ban T6ng Girim tliic chiu trSch nhiQm l{p c5c biio crio tii chinh ri6ng thii hien trung thucvi trqp lj tinh hinh tii chinh cia C6ng ty t4i ngiy 3l th6ng l2 ndm 2018, kiit qui ho4t tlQng kinh doanh ri6ng vd
c6c ludng luu chuyiin tidn tQ ri6ng cho nlm tii chinh ktit thric ctng ngiy. Trong vigc soan lip c6c brio c6o tiichinh ri6ng niy, HQi ttdng Qudn tri vd Ban Ti5ng Gi6m d6c th xem x6t vd tuan thrl c6c vAn ttd sau <l6y:
- Chgn lga cric chinh s6ch k6 torin thich hqp vd rip dpng mQt crich nhAt qu6n;
- Thyc hiQn c6c x6t tlo6n vi u6c t(nh mQt crich hqp l1i vi thdn hong;
- Brio c6o tai chinh ri€ng tlugc lip tr6n co sd hogt tlQng lien tuc, trri trudng hgp kh6ng thii gii clinh ringC6ng ty se ti6p tuc hoat tlQng li6n tuc.
HOi ttdng Qunn tri vi Ban Tiing Gi6m d6c chiu trich nhiQm tldm brio ring c6c sri sdch k6 torin thich hgp tl6 tlugcthi6t lap va duy tri de th6 hien tinh hinh tai chinh cria C6ng ty v6i <lQ chinh xric hgp l1i t4i mqi thdi di6m vA limco sd d6 soqn lfp c6c b6o c6o tii chinh ri6ng pht hqp v6i chii ttQ kii torin dugc n6u d Thuy6t minh cho c6c 86ocrio tii chinh ri6ng. HQi ddng Quin trl vi Ban T6ng Gi6m ttiic ciing chiu tr6ch nhi6m d6i voi viec beo ve c6c tAi
sin cta C6ng ty vi thgc hign c6c biQn ph6p hqp lj dd phdng ngta vd ph6t hiQn c6c hinh vi gian lin vd crlc viph4m kh6c.
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Trang 2
BAO CAO CUA HQI DoNG QUAN TRICho ndn tdi chinh kit thilc ngay 31 thting 12 ndm 2018
6, Xic nhin
Theo f ki6n cria HQi d6ng Qutn tri, chring t6i x6c nh{n ring cic 86o crio tai chfnh ri6ng bao gdm BAng cdn d6ik6 to6n ri6ng tei ngiy 3l th6ng 12 nim 2018, 86o c6o k6t qui hopt ttQng kinh doanh ri6ng, 86o crio luu chuy6ntidn tQ ri6ng vi cric Bin Thuyllt minh b6o c6o tai chinh ri6ng dinh kdm tlugc so4n thdo tla th6 hiQn quan cti6mtrung thqc vir hgp ly vd tintr hinh tii chinh cing nhu kdt qui hopt dQng kinh doanh vi ciic lu6ng luu chuy6n ti6ntQ cria C6ng ty cho n6m tii chinh k6t thric ngiy 3l th6ng l2 nim 2018.
86o crio tAi chinh ri6ng cta C6ng ty ttuqc l{p pht hqp v6i chudn mgc vi hg t}r6ng kii to6n ViQt Nam.
Minh, ngay 28 tfuing 3 ndm 20190
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IcONG Ty TNHH KIEM ToAN vA DlcH vU TrN Hgc Ip.HcMAuditing And lnfonmatic Services Company LimitedHeod Olfice: 389 A Dien Bien Phu Slr., Word 4, Dis1.3, Ho Chi Minh City
Iet (84.28) 3832 9129 (10 Lines) Fox: (84.28) 38342957Emoil: [email protected] Websitei www.oisc.com.vn
s6: A06r820G.R/Arsc-DN3 BAo CAo KITNI ToAN DQc LAp
Kinh edi: QUf CO D6NG, HOI D6NG QUAN TRI vA BAN T6NG GIAM D6CCONG TY CO PrrAx rrruy SAN s6 4
Chirng tdi di ki6m to6n bAo c6o tai chinh ri6ng kdm theo cria C6ng ty C6 phAn fnriy Sen 55 4, dugc l{p ngiy 28 th6ng3 ndm 2019, tri trang 05 diin trang 38, bao g6m Bing cdn d5i kii to6n ri€ng t?i ngay 3l thring 12 nam 201t, Aeo cao #iquA hoqt dQng kinh doanh ri€ng, B5o c6o luu chuy6n tidn tQ ri€ng cho nam tdi chinh k6t thtc ctng ngdy vd Bin thuyi5tminh b6o crio tdi chinh ri€ng.
Trich nhi$m crira Ban T6ng Gi6m tt6c
Ban T6ng Gi6m d6c C6ng ty chlu trdch nhiQm vd viQc lfp vi trinh bdy trung thgc vn hqp lj b6o c6o tdi chinh ri6ng ctaCdng ty theo chuan mgc k6 to6n, ch6 dQ k6 toAn doanh nghiep viet Nam vi c6c quy ttinh phnp l! c6 ti6n quan diliviQcl6p_va trinh bAy b6o c6o tAi chinh ri€ng vd chiu tr6ch nhiQm vA ki6m so6t ngi bQ mi Ban T6ng Gi6m d6c x6c rtlnh li cinthi6t dA dern b6o cho viQc lip vd trinh biy b6o c6o tdi chinh ri6ng kh6ng c6 sai s6t trQng y6u Jo gian l{n ho{c nhirn l6n.
Trich nhifm crira Ki6m to:in vi6n
Tr6ch nhiQm cria chring tdi li tlua ra. f ki6n vA b6o c6o tdi chinh ri6ng dua tren kilt qui crla cuQc ki6m to6n. Chring t6ida ti6n hAnh ki6m todn theo cAc chuAn muc ki6m to6n viQt Nam. Cac cluAn muc nay yeu cAu ctUng t6i tuen thl ctuinmgc vi c6c quy dinh vd dao dric nghA nghiQp, l$p ki! ho4ch vd thqc hiQn cuQc ki6rn to6n d6 dqt dugc su dnm bdo hqp ljvd viQc liQu b6o c6o tii chinh ri6ng cta C6ng ty c6 cdn sai s6t trgng y6u hay kh6ng.
C6ng viQc kiiim torin bao g6m thyc hi0n c6c thrl tyc nhim thu th{p c6c bing chung ki6m torin vA cric si5 liQu vd thuy6tminh tr€n b6o c6o tAi chinh ri6ng- C6c thri tuc ki6m to6n dugc lua chgn dua tren x6t rlo6n crla ki6m to6n vi6n, bao gdm<l6nh gi6 rui ro c6 sai s6t trgng y6u trong b:io c6o tdi chinh ri€ng do gian l{n ho6c nhAm lan. Khi thuc hiQn d6nh gi6 c6cr0i ro niy, ki6m to6n vi6n .li xem x6t ki6m so6t nQi b6 cria C6n! ty tien quan d6n viQc lip vi trinh bdy b6o c6o tdi chinhri6ng trung thsc, hqp lj nhim thi6t k6 c6c th0 tuc ki6m to6n pht hqp voi tinh hinh thsc t6, tuy nhi6n kh6ng nhim mscdich dua ra i ki6n vd higu quri cria ki6m so6t nQi bg cta C6ng ty. Cong viQc ki6m torin cfrng bao g6m d6nh gi6 tinh thichhgp cria c6c chinh s6ch k6 to6n dugc 6p dpng vd tinh hqp lj cta crlc udc tinh k6 toen cria ian Ti5ng Gi6m j6"
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ddnh gi6 viec trlnh bny t6ng th6 b6o c6o tii chinh ri6ng.
Chirng t6i tin tudng ring c6c bing chung ki6m to6n md chtng t6i di rhu th{p rtuqc Id diy dt vd thich hqp ldm co sd choj kiiln ki6m to6n cta chfng t6i.
f ki6n cta Xi6m todn vi6n
Theo f ki6n cria chtng t6i, b6o c6o tii chinh ri0ng de phAn 6nh trung thuc vd hqp l!, tren cec khia c?nh trgng y6u tinhhinh tdi chinh cta C6ng ty CO pnan fnUy SAn 56 + ei ngdy 3l th6ng 12 n6m 2018, ctng nhu kiit qut host dQng kinhdoanh riftrg vi tlnh hinh luu chuySn tiAn tQ ri6ng cho n6m tdi chinh k6t thtc cirng ngdy, pht hqp vdi chuin myckE toen,ctr6 dq k6 toan doanh nghiQp Viet Nam vi cdc quy dinh ph6p If c6 tien quan a6i vigc i{p ua t.intr Uay uao ciio tdi chtnhri€ng.
Tp. Hi Chi Minh, ngay 28 thdng 3 ndn 2019
NG GIAMDOCG KITM ToAN VIENC
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Emoil: [email protected] [email protected] conhoqFrfiifep.vnEmoi| [email protected]
0212-2018-005-1 sii ccNDKHNKT: 280t -2ol g-oo5-l
B0 Tdi Chinh YiCt Nan cdp
!.onch ln Ho ol : 6 Floor. 36 Hoo Enh 4 She€i. Mhh Khoi Word, Hoi 8o Trung Dlst..Ho Nolcily lel : (84.24) 3782 m45
lronchlnDot{ong:3SOHoiPhongSt.,ThonhKheDin.,OoNongClly r€r (84.236) 3747 619
R.pr.rcilollv. ln Con lho: F90l9 - A 2m Nguyen Hien Si..Nhh Kieu Dlsl..Con Tho C[y rol: (84.28) 3832 9]29P.pr.r.nlallv. la Hol Phono : I8 Hoong Von Thu St.. Hong Eong Dlst., Hol Phono Iat: (U.24) 3782045
cdNG TY co PHAN THtrY sAN sO 4
BANG CAN DOI KE TOAN RIENG
Tqi ngay 3l thdng 12 ndm 2018
MAus6B0l-DN
Eon vi tinh: D6ng Viet Nam
110
111
tt2
120
121
122
123
130
131
132
133
134
135
136
137
1.39
140
l4l149
v.1
Y.2
TAI SAN
A. TAI SAN NGAN HAN
Tidn vi c6c khoin tuong tluong ti6n1. Tidn
2. C6c khodn tuong duong ti6n
II. C6c khoin diu tu tii chinh ngiin hgn
l. Chirng kho6n kinh doanh
2. DU phdng giim gi6 chung khorin kinh doanh
3. Diu tu nim gi[ d6n ngiy tt6o han
I. Cic khoin phii thu ngin h4n
l. Phii thu ngin hpn cia kh6ch hing2. Trd tru6c cho ngudi b6n ngin h4n
3. Phni thu nQi bQ ngin h4n
4. PhriLi thu theo ti6n d0 k6 hoach hgp ddng xdyd\mc
5. Phdi thu vA cho vay ng6n h4n
6. PhAi thu ngin h4n kh6c
7. Dg phdng phii thu ngin han kh6 cldi
8. Tdi sin thiiiu chd xfi l;i
IV. HAng tdn kho
l. Hing t6n kho
2. Dir phdng giim giri hdng t6n kho
Tii sin ngin h3n kh6c
. Chi phi trA trudc ng6n h4n
. Thu6 GTGT dugc kh6u trtr
. Thu6 vd c6c khoin khdc ph6i thu Nhi nu6c
. Giao dich mua b6n lai tr6i phiilu Chinh pht
. Tdi s6n ngin h4n kh6c
3ut212018 01/01/2018
1.791.288.407.953 980.69r,252.042
Thuy6tminh
100
I 6.711.229.329
6.7 t | .229.329
922.894.320.830
874.814.870.548
41.734.9t6.669
6.393.962.5s2
(49,428.939)
778.335.762.158
778.33s.762.1s8
13.347.095.636
61.503.771
12.763.351.047
522.240.818
723.916.238
723.916.238
213.733.255.656
180.516.745.899
26.393.238.701
6.872.699.995
(49.428.939)
20.110.000.416
1.208.831.581
18.389.197.004
s 11.971.831
70.000.000.000 101.635.100.000
70.000.000.000 101.635.100.000
IIv.3
v.I
2
3
4
5
150
l5l152
153
154
155
v.11
v.l4
Bdn rhuyir ninh dinh kin ld phiin khing thi tdch roi cio bdo cdo t Ai chinh riang nAy Trang 5
Me s5
644,488.979.732
644.488.9't9.732
v.5v.3
v.6
C6NG TY Co PHAN THUY SAN 56 4
BANG cAN o6r xf roAN nr0NcTqi ngdy 31 thdng 12 ndm 2018
M6us6gor-Dx
Don vi tlnh: D6ng Viet Nam
210
2tlztz213
214
215
216219
v.5
v.11
TAI SAN
B. TAI sAN D;,I HAN
I. C6c khoin phii thu dii hqn
L Phni thu ddi han cria kh6ch hdng
2. Tri trudc cho ngudi b6n ddi han
3. V6n kinh doanh d don vi truc thuQc
4. Ph6i thu n$i b0 ddi han
5. Phrii thu v6 cho vay ddi han
6. PhriLi thu ddi h4n kh6c
7. Du phdng phii thuddi hankh6 ddi
II. Tii san c6 dinhl. Tii san c5 dinh htu hinh
- NgyAn gid- Gid tri hao mdn tui kii
2. Tei sen c6 dinh thu6 tdi chinh- Nguy1n gid- Gid tri hao mdn lu! k!
1 -. .J. I ar san co olnh vo htnh
- NpyAn grd
- Gid tri hao mdn lui kii
III. B6t tlQng san tliu tu- Nguy6n gi6
- Gi6 tri hao mdn lu! ki!
IV. Tii sin d& dang dii h4nl. Chi phi sin xu6t, kinh doanh dd dang dAi han
2. Chi phi x6y dsng co b6n dd dang
V. C{c khoin aliu tu tAi chinh dii hanL Dau tu vdo c6ng ty con
2. DAu tu vdo c6ng ty lien doanh, li6n kitt3. DAu tu g6p v5n vdo don vi kh6c
4. Dg phdng dAu tu tAi chinh ddi han
5. Ddu tu nim git d6n ngdy tl6o han
VI. Tii sin dii hqn kh6c
1. Chi phi tri tru6c ddi han
2. Tdi sen thu6 thu nhflp ho6n lai
3. Thi6t bi, vAt tu, phu ttng thay thii dai han
4. Tdi sdn dii han kh6c
TONG CONG TAI SAN
v.8
v.l0
v.9
v.7 4.320.878.337 11.961.616.029
Mn s6Thuy6t
min h
200
37fi212018
267.880.330.359
214.782.198.595
198.861.046.703
333.144.622.0t4(134.283.57s.31 l)
4.32s.817.808
4.385.6s6.586
(59.838.778)
I 1.595.334.084
1t.792.761.764
(197.42'1.680)
01/01/2 018
315.484.300.430
100.000.000
100.000.000
218.869.586.635
205.028.849.675
334.666.37 3.757
(129.637.s24.082)
4.354.803.396
4.385.656.586
(30.853. t 90)
9.485.933.564
9.572.340.164
(86.406.600)
220
221
222
223
214
225
227
228
229
230
231
232
240
2417L)
250
251)<1
253
254
255
260
261
262
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268
270
4.320.878.337
34.3rs.972.888
34.31s.972.888
14.461.280.539
14.461.280.539
11.96t.6t6.029
34.3r5,972.888
34.315.972.888
50.237.124.878
50.237 .\24.878
2.059.168.738.312 t.296.175.552.472
Trahg 6Bdn thuyA ninh dihh kAn h phdn khOng thi tdch rdi cia bdo cdo t di chinh ri1ng ndy.
cONG rY cd pnAlv rnuy sAN s6 I
BANG cAN o6r rt roAN RffiNGTqi ngoy 31 thdng 12 ndn 2018
uiu sii B ot - oN
Don vi tinh: Ding Viet Nam
310
3ll312
313
314
315
316
317
318
319
320
321
322
323
324
v.12v.l3v.14
v.15
v.16
v.l5v.l6
NGUONVON
C. NqPHAITRA
I. Nq ngin hqn
l. Phrii trA cho ngudi b6n ng6n h4n
2. Nguli mua trt riAn tru6c ng6n hqn
3. Thu6 vd c6c khoin phdi nQpNhdnudc4. Phii trA ngudi lao tl6ng
5. Chi phi phAi trn ngin h4n
6. Phdi trd nQi b0 ngin h4n
7. Phii trd theo tiiln d0 k6 hoach hqp ddng xdydung
8. Doanh thu chua thuc hiQn ngin han
9. Phtri tri ng6n h4n khdc
10. Vay vi ng thu6 tdi chinh ngin han
ll. Dg phdng phdi tri ngin hqn
12. Qui khen thudng, phric lqi13. Qu!binh5ngi614. Giao d[ch mua bda l4i tr6i phi6u Chinh phrl
II. Nq dAi h4n
l. Phai tra nguli b6nddihan2. Ngudi mua tri ti6n tru6c dii han
3. Chi phi phii tr6 ddi han
4. Ph6i hi nQi bQ v€ v6n kinh doanh
5. Phrii trinQi b0 dei han
6. Doanh thu chua thqc hiQn ddi h4n
7. Phei tre dai han kh6c
8. Vay vi ng thu€ tdi chinh ddi han
9. Tr6i phi6u chuy6n d6i
10. Cdphi6uuudeill. Thu6 thu nh6p hoin l4i phni tri12. DU phdng phdi tri ddi han
13. Qu! ph6t tri6n khoa hgc vA cdng nghp
3u72t2018 01/01/20r8Ma s6Thuy6t
minh
300
).:.
I
1,744.290.409.799
954.876.204.938
n.888.224.587
I 1.284.390.490
266.811.323
39.618.454.443'130.089.47 5.629
5.700.000.000
35.990.432.807
986.110.783.150
157.704.148.209
2.223.334.663
15.086.29 r .s84
1.942.547 .t57182.400.000
3.042.100.619
809 .420 .7 54 .068
5.700.000.000
33.786.434.354
(3.733.1s1.611) (3.490.793.150)
41.690.432.807 39.486.434.354330
33t
-,JJ
334
335
336
)) I
338
339
340
341
342
343
Bdn thuytlt ninh dinh ktn li phin kh6ng thi tdch rdi ctia btio ctio t di chlah riang ndy. Trang 7
r.785.980.842.606 1.025.597.217.504
cONG rY cO PHAN rH0Y sAN s6 4
BANG cAN o6r rE roAN RffiNGTqi ngdy i1 thdng 12 ndm 2018
uius6not-DN
Don vi tinh: Ding Vi€t Nam
NGUON VON
D. VoNCHUSOHOU
I. V6n chi s& hirul. V5n g6p c0a chrl sd hfru
- C6 phi6u ph6 thdng c6 quydn biiiu quy6t
- C6 phiiiu uu dai
2. Thang du v6n c6 phAn
3. Quydn chgn chuy6n d6i tr6i phitiu
4. V5n khic cta chrl sd h0u- ^t .,t). uo pnleu quy
6. Chenh lQch tl6nh gi6 lai tAi sdn
7. Ch6nh l6ch rj gi6 h6i do6i
8. Qu! dAu tu ph6t tri6n9. Quy h6 trq sip x6p doanh nghiQp
10. Qui kh6c thuQc v6n chrl sd htull. Lgi nhuAn sau thu6 chua phAn ph5i
- LNST chua phin ptr5i tty t6 a6n cuiii ky rru6c- LNST chua phdn ptr5i t<y nay
12. Ngu6n vtin dAu tu XDCB
II. Ngudn kinh phi, quy kh{c1. Ngu6n kinh phi2. Ngu6n kinh phi dI hinh thdnh TSCD
TONG CONG NGUON v6N
NGUdI LAP BItU/ KE ToAN TRUCING
3y12t2018 0l/01/20r8
273.187.895.706 270.578.334.968
M5 s6Thuy6t
minh
400
410
4ll4lla4l lb412
413
414
415
4t6417
418
419
420
42t421a
42tb422
Y.t7
88.51t.629.767 88.s1r.629.767
(1.97s.998.328) (1.975.9e8.328)
5.487.848.558 5.487.848.558
273,r87,895.706
161.606.460.000
161.606.460.000
5.545.000.000
14.012.955.709
547.763.650't3.465.t92.059
270.578.334.968
161.606.460.000
161.606.460.000
5.195.000.000
11.753.394.970
6.634.052.258
5.119.342.712
430
431
432
440 2.059.168.738.312 1.296.175.552.472
Tp. H6 ay 28 thdng 3 ndm 2019
NGUYEN vAN LI/C
-''-h1vo-o
*cd pHit
THOY SAN
so4
c"T0
$s203o o,
6?
c,)
=*
o
Trang 8
D6 THANH NGA
EOC
Bdn thuyit ninh dinh ken td phain khdng thi tdch roi cio bdo cdo t di chinh rieng ndy.
cdNG TY cd pnAN rsuy saN s0 r
BAo cAo rfr euA rro4.T D9NG KrNH DoANH RffiNGCho ndn rdi chinh krit thic ngay 3t thting t2 ndm 2018
tr6u s5 s oz - ox
Don vi tinh: Ding Viet Nam
3l32
40
50
51
52
60
VI.IYt.2VI.3VI.4
cui rrtu
l. Doanh thu b6n hdng vA cung c6p dich vp2. C6c khoAn giim tni doanh thu3. Doanh thu thuin vd b6n hang vd cung c6p dich vu
4. Gi6 v5n hdng b6n
5. Lqi nfruin gQp vd n6n hingvA cung c6p dich vp(20 = 10 -11)
6. Doanh thu hopt tlQng tii chinh7. Chi phl tAi chinh
Trong d6: Chi phi ldi vay
8. Chi phi b6n hdng
9. Chi phi qudn lf doanh nghiQp
10. Lqi nhu$n thuin ttr hoqt tlQng kinh doanh(30 = 20 + (2r - 22) - (2s + 26))
I L Thu nh$p kh6c
12. Chi phi khdc
13. Lqi nhuin khfc (40 = 31 - 32)
f4. T6ng lqi nhugn k6 todn trufc thu6(s0=30+40)
15. Chi phi thu6 TNDN hiQn hdnh
16. Chi phi thu6 TNDN hoxn l4i
17. Lqi nhu$n sau thu6 thu nhgp doanh nghiQp(60 = 50 - sl -s2)
13.465.192.059 5.119.342.712
MI s6rninh
1.577 ,252.571.245
4 .907 .77 I .600
1,572.344.799.645
L49r.397 .929.921
80.946.869.724
25.02t.646.926
57.580.734.550
51 .419.422.788
31.366.44t.724
16.577.888.654
443.451.723
t9.792.816.610
6.771.076.274
13.02r.740.336
t3.465.192.059
Ntrm 2017
714,479.700.010
3.100.610.730
7t 1.379.089.280
594.007.989.393
117.37I.099.887
9.734.143j3262.580.179.233
57.184.384.902
39.667.758.977
18.927.0r2.345
5.930.292.665
297.884.606
1.108.834.559
(8r0.949.9s3)
5.1r9.342.712
I
I
.
i2l22
23
25
26
30
VI.5VI.6
Y7.7
vl.7
vL8VI.9
NGrJdr LAp Brtu/ Kt roAN rRUcrNG
D6 THANH NGA
Tp. Hi Chi Minh, ngdy 28 thdng 3 ndm 2019
DOC
NGUYEN vAN L\.rc
'A')j*
$a
3030
o-o
*
o t. HO
Bdn lhuydt minh dinh kih ld phdn kh6ng thd tdch tdi ctia bdo cdo r Ai chinh i.ng ndy. Trang 9
Thuy6tNtrm 2018
0l02
l0ll20
l-/CONG TYcd pxAH
THIJY SAN
so4
CONG TY CO PHAN THUY SAN SO 4
BAo CAo LUII CHUYEN TIEN TE RITNG
(Theo phuong ph6p gi6n ti6p)
Cho ndm tdi chinh kiit thic ngdy 3l ttuing 12 ndm 2018
NI6u s6 B 03 - DN
Don vi tinh: Ddng l/iet Nam
CHI TIEU
r. Lrlu cHUytN TrtN Tr.I HoAT DoNG KINH DoANH
1. Lqi nhuin trudc thu6
2. Didu chinh cho cdc khoin :
- Kh5u hao tdi sin ci5 dinh vA b6t d6ng s6n dAu tu- C6c khoin dy phdng
- Lai, 16 ch6nh lQch tj gi6 h6i do6i do ctrinh gi6 lpi c6ckhoan mpc ti6n tQ c6 g6c ngo4i tQ
- Lai, 16 tir ho?t d6ng dAu tu- Chi phi lai vay
- C6c khoin didu chinh kh6c
3. Lqi nhuan tA hogt ttQng kinh doanh trufc thay d6iviin luu ttQng
- Tang O, ginm (+) c6c khodn phdi thu
- TAng O, giAm (+) hang tdn kho
- TAng (+), giem G) c6c khodn phii trd (kh6ng k6 lai vayphei tre, thu5 thu nldp phei n0p)- TAng G), giam (+) chi phi trA trudc- Ting G), giem (+) chring kho6n kinh doanh
^.i ,-.- l len rat vay oa lra- ThuiS thu nhAp doanh nghiQp rt6 n6p
- Ti6n thu kh6c tir ho4t ttQng kinh doanh
- TiAn chi khdc ttr ho4t tlQng kinh doanh
Luu chuy6n tidn thuAn tA hogt tlQng kinh doanh
II. LUIJ CHUYIN TITN TIJ Ho+T DONG DAU T IIl. Ti6n chi d6 mua siim, xay dpg TSCD vd c6c TSDH khdc
2. Ti6n thu tri thanh lj, nhugng b6n TSCE vd c6c TSDH kh6c
3. Tidn chi cho vay, mua cdc c6ng cq no cta tlon vi kh6c4. TiAn thu htii cho vay, b6n lqi cric cdng cu ng cta don vi
kh6c
5. Tidn chi ttAu tu g6p viin vdo tlon vi khic6. Tidn thu h6i dAu tu g6p v6n vio don vi khdc
7. Tidn thu tir lii cho vay, c6 tric vi loi nhu{n duoc chia
Luu chuy6n tidn thuAn tir hogt tlQng ttiu tu
Mi siiThuy6t
NIm 2018 NIm 2017minh
13.465.192.059 s.tt9 .342.7 72 l
v.8,9,10 10.591.065.046 10.662.019.98s02
03
01
08
09
10
vl.6
04
05
06
07
3.069.386.487
(41.803.856.819)
51.419.422.788
36.741.209.560
(7 s9.8s3.737 .204)
(133.846.782.426)
8s2.482.934.853
36.923.172.149
(51.4t9.422.788)
(3.s46.394.462)
(292.724.048)
Q2.81r.7 44.366')
23.668.415.145
110.255,769.145
387.191.083
(7.613.165.334)
57.184.384.902
65.739.773.347
(37.848.810.912)
(26.279.s21.1s8)
(14.992.217.979)
4.926.602.577
(s6.910.280.742)
(2.2',18.792.97 s)
(67 .643 .247 .841)
6.826.000.692
47.651.500.692
ll12
l3t4l5l617
20
21
22
23
24
(47.746.000)
55.000.000.000
(40.000.000.000)
(413.000.000)
(4.629.663.422)
25
26
27
30
Truhg 10
71.635.100.000 45.868.163.422
Bdn thuy& ninh dinh *in la phin kh6ng thi tdch rdi cia bdo cdo tdi chinh ri|kg nd!.
cONG rY c0 pHAN rHUy sAN s0 4
rAo cAo Lutl CHTTYEN TTIN TE RMNG(Theo phuong ph6p gi6n ti6p)
Cho ndm tdi chinh ki* th c ngdy 3l thdng12ndn2018
mlus5so:-ox
Don vi tinh: Ding Vi(t Nam
cHi TITU
III. LUIJ CHUYIN TIiN T T IIOAT DONG TAI CHiNH
l Tien thu tir ph6t hanh c6 phiiiu, nh{n v6n g6p cta CSH2. Tidn tra lai v6n g6p cho cAc chri sd hffu, mua lai c6 phi6u
cta doanh nghipp tl6 phat hanh
3. Ti6n thu tu tti vay
4. Tidn tri ng g5c vay
5. TiAn tri ng g5c thu6 tii chinh6. C6 tuc, lqi nhu{n dd trA cho chri sd htu
Luu chuy6n ti6n thuin ttr ho4t ilQng tii chinh
Luu chuy6n ti6n thuin trong ntrm (50 = 20+ 30 + 40)
Tidn vl tuong ttuong ti6n dAu ntrm
Anh hudng cta thay d5i ti gie h6i do6i quy d6i ngoai tp
Tidn vi tuong iluong ti6n cu6i n5m (70 = 50+60+61)
NIm 2018 Ntrm 2017
1.156.784.142.169 1.738.315.000.803
(1.233.618.698.107) (1.718.s89.988.874)
(4.608.855.7s0)
(81.443.411.688) 19,72s.0r1,929
6.000.613.09r Q66.735.220)
723.916.238 990,651.458
(r3.300.000)
6.7t1.229,329 723.916,238
rp. Hi 28 thdng 3 ndn 2019
DOC
NGUYEN VAN LVC
Me.6 rhlvftmrnh
3l
32
33
34
35
36
40
50
60
6t
70 v.l
NGIIOI L{P BITU/ KE TOAN TRIJoNG
o-o
*cd pnin
TH[,Y SAN
so4
cor8
o
o)a
BAn thryiit ninh dinh kin li pltdn kh6ng thi tdch rdi clta bdo cdo tdi chihh ri,ng ndy. Trang I I
D6 THANH NGA
V
cONG rY co PHAN ruuy sAN s6,r
sAN ruuyfT MrNH BAo cAo rAr cHiNH RrtNGCho ndm tdi chinh kiit rhtic ngdy 31 thdng 12 ndm 2018
tuiu s6 s oq - oN
E(rn vi tinh: DAng Viet Nam
r. Dlc DrEM HoAT DoNG crja oo.l,xn xcnrpr
1. Thlnh lip:C6ng ty Cd Phin Thty Snn 56 + (gAi tit h "Cdng ty") dugc thdnh lSp theo Gi6y chung nhfln tlang kj kinh doanh s64103000436 ngey 3l thdng 6 nim 2001, <lidu chinh lAn thrl 09 ngdy 07 th6ng 8 nnm 2013 theo Gi6y chrmg nhAn d6ngkf doanh nghiQp C6ng ty c6 phdn v6i m4 s5 doanh nghiQp 0302317620 do Sd Kti ho4ch vA Dau tu l:hanh ph5 Hd ChiMinh c6p.
2. Hinh thrirc sd hiru v6n: C6ng ty c6 phin.
TGn ti6ng anh: SEAFOOD JOINT STOCK COMPANY NO.4.
MI chfmg kho6n: TS4 (HOSE).
Trg s& chinh: 320 dudng Hmg Phri, Phudng 09, Qufln 08, Thnnh ph6 Ud Ctri Ivtintr
3. Linh vgc kinh doanh:
NuOi trdng ch6 bi6n thty hAi sdn, ndng sdn. Kinh doanh b6r dQng sen...
4. Nginh ngha kinh doanh:
Ch6 biiin cac m{t hdng thriy hii sin, n6ng sAn, thriy hii san, sric sin; Dlch vq bdo hi, b6o duong, sta chta c6c rhi6t bico dipn l4nh; Kinh doanh nhd, cho thu€ v6n phdng. San xu6t hdng may mac (trt tiy nhuQm, hd, in); xu6t khAu, nh{pkhdu, quydn xu6t khdu, quydn nh{p khAu thty hii sen, ndng san (trt gao, tluong mi4 tluong cri cii), stic sdn vd c6c loaiheng h6a, vat tu, thi6t bi c6ng nghQ phAm phqc vq cho c6c nhu cAu sAn xu6t kinh doanh trong vi ngodi ngdnh, hdng maymdc; nuoi trdng thty s6n nudc ngot (kh6ng hoat dong t+i try sd); sin xu6t thuc an gia stc, gia cAm va thuy san (tii cht!biiin thuc phim tuoi siing); brin bu6n thfc 6n vi nguyen liQu lim rhric 6n cho gia ifc , gia cim vd thty sdn. Dai l! dullch; Didu henh tua du lich; Dich vp li6n quan diln quang b6 vd t6 chtc tua au lictr; V6n tai nang nOaiing auOlj UO.Kho bdi vi lm gi[ hdng h6a.
5. Chu kj sin ru6t, kinh doanh thdng thudng.
Chu k! sin x',ft, kinh doanh cta C6ng ty kdo dii trong vdng l2 th6ng theo nam tii chinh th6ng thuong bit diu tt ngdy0l th6ng 0t tliin ngiy 3l thing 12.
6, Tuy6n b6 vA khe ntrng so sdnh thdng tin tr6n 86o c6o tii chinh
ViQc lya chqn sd lieu vd,th6ng tin cAn phdi trinh bdy trong b6o cdo tai chinh tlugc thuc hien theo nguydn tic c6 th6 sosdnh itugc gita cdc k! k6 to6n tuong img.
7. T6ng s6 nhin vi6n d6n ngiry 31 th6ng 12 ntrm 2018: 688 nh6n vi€n.(Ngdy 3l th6ng 12ntm2}17i t 149 nh6n vi6n)
8. CAu trfc doanh nghiQp
8,1 Danh s6ch c6c cdng ty con
T4i ngiy 31 thring l2 n6m 2018, C6ng ty c6 mQt (01) c6ng ty con sd htu tryc tiilp nhu sau:
TAn Cdng ty yd dia chi Hoqt dang chinh Ty l( vdn gdp Tj' lg sd hnu
-t , -:ly l€ quyen bteuquyiit
ChC bi€n c6c m{tCOng ty C6 Phan Todn Thing hang thuy hdi sin,
nOng san, sirc sin...98%
Cdc lhtyiit nihh nay ld bf phQn hqp thdnh cdc Btio cdo hi chinh ri.ng.
98%
Trang l2
98%
CONG TY CO PHAN TIIUY SAN SO 4
BAN THUyET MrNH BAo cAo rAr cnirvn nrtNcCho ndm tdi chinh kiit th c ngdy jt thdng )2 ndm 2018
Mius6nog-ox
Don v! tinh: E6ng Vi(l Nam
8.2 Danh s6ch c6c Chi nhdnh hoet dQng trgc thuQc, h?ch to6n tlQc l6p vi nQp thu6 t?i dia ban noi tldng k! kinh doanh:
T6n tlon vi Dia chi Hoqt along kinh doanh chfnh
Vdn phdng C6ng ry Cd PhinThiy Sdn Sii 4
Kinh doanh ch? bi1n rh y hdi sdn
Khu cdng nghiQp Cdng cd Tdc Cqu,
huyQn Chdu Thdnh, tinh KiAn GiangKinh doanh chii bidn thiy hdi sdn
Chi nhdnh C6ng ty Cii PhdnThiy Sdn Sii 4 - Ddng T,1m
Cyn C6ng nghisp Binh Thdnh, huysn
Thanh Binh, rinh Ding ThdpKtnh doanh ch€ biAn thiy hdi sdn
IiI
I
I
rr. NrtN D0 KE, roAN, DoN vI rrtN rE sr/ DVNG rRoNG KE roAN
1. Ni6n dO kd tofnNien dO kii to6n cta Cdng ty bit diu tir ngiy 01 th6ng 01 ve ki:t thfc ngey 3l th6ng 12 hang nim.
2. Don vi tidn tQ sri dqng trong k6 tofnD6ng Viet Nam (VllD) tlugc sri dung lim don vi tidn tQ di5 ghi s6 k6 toan.
III, CHUAN Mt/C vA CHT DO Ki TOAN AP DVNG
r, Ch6 .tO k6 todn 6p dlngC6ng ty 6p dgng Chti dQ k6 to5n doanh nghiQp Viet Nam theo hudng din t{ Th6ng tu s6 200/2014/TT-BTC tluqc 86Tei chinh Viet Nam ban hanh ngiy 22112/2014 vit c c quy dinh hiQn hdnh dang 6p dpng.
2. Tuy6n b6 vi viic tuAn thft chuin mgc k6 toin vi cn5 a6 t6 toan.
Chring t6i di thqc hiQn c6ng viQc kd toen lap vi trinh bAy bAo c6o tdi chinh theo c6c chuAn myc k6 to6n Viqt Nam, chi!dQ kii to6n doanh nghiQp Viet Nam vA c6c quy dinh phip lf c6 li6n quan. 86o c6o tdi chinh d6 dugc rrinh bay mot c6chtrung thyc vi hgp lli vd tinh hinh tdi chinh, k6t qud kinh doanh vi ciic lu6ng riln cta doanh nghiQp.
ViQc lua chgn s6 lieu vA th6ng tin cin phii hinh biy trong ban Thuy6t minh b6o c6o tei chinh tlugc thuc hien theonguy€n tic tgng yiiu quy rlinh t4i chuAn muc kri to6n ViOt Nam s6 2l "Trinh bdy 86o C6o Tdi Chinh".
rv. cAc cHiNH sAcH Kt roAN Ar oqxc
1. Cdc logi tf gi6 h6i dodi 6p dung trong k6 to6n
Nguy6n tic x:lc tlinh tf gi5 giao dich thgc t6
T6t ce c6c giao dich b6ng ngoai tC ph6t sinh trong k| (mua brin ngo4i tQ, g6p v6n ho6c nhQn viSn g6p, ghi nh{n nq phdithu, nq phai tre, cic giao dlch mua sim tdi san hofc c6c khoin chi phf dugc thanh toAn ngay bing ngopi tQ) dugc h4chto6n theo ri gi6 thuc tii tai thdi di6m giao dich ph6t sinh.
35 du cu6i k! cdc khoin mr,rc tidn tQ (tiAn, tuong duong ti6n, cic khoin phii thu vd phii tre, ngo?i trr) c6c khodn mqckho6n trd trudc cho nguoi b6n, ngudi mua tra tian trudc, chi phi tri trudc, cdc khoin dAt cqc va c6c khoAn doanh thunhan trudc) c6 g5c ngo4i 1Q dusc <l6nh gi6l{ theo t} gi6 giao dich thgc t6 c6ng bi5 t4i thdi di6m l6p b6o c6o tdi chinh:
- Ty gi6 giao dich thgc tii khi <l6nh gi6 lai cac khoan muc tiAn tO c6 g6c ngoai tC duqc ph6n lo?i li tdi sin: 6p dpng theo
ti gi6 mua ngopi tQ binh quan cUa Ngdn hing TMCP Ngo4i Thuong Viet Nam. Ty gi6 mua quy d6i t?i ngdy
3 | / l2l20l8: 23.155 VNDruSD.
- T! gi6 giao dich thuc tit khi dAnh gi6 lai cdc khoin mpc tidn tQ c6 gtSc ngogi tC dugc phan lo4i ld nq phdi tre: 6p dung
theo t! gi6 b6n ngo4i tC cta binh quAn cta Ng6n hdng TMCP Ngopi Thuong Viet Nam. T! gi6 b6n quy d6i t4i ngdy
3l I 1212018: 23.245 V\lDruSD.
Cdc thuyit tflinh nay ld bO ph1n hqp tl.ahh cdc Bt:o cdo tdi chihh riang. Trang 13
320 dwlng Hrng Phti, Phuong 9, QuqnI, Tp Hi chi Minh.
Chi nhdnh C6ng ty Cii PkinThti Sdn 4 - KiAn Giang
CONG TY C6 PHAN THTY SAN 56 4
nAN ruwEr I{INH sAo cAo rnr cnilrs nrtNcCho ndm tdi chinh kiit thuc ngdy 3t thdmg 12 ndm 2018
Chdnh lQch t! gi6 ph6t sinh trong ky tt c6c giao dlch bing ngo4i tQ duqc ghi nhin vio k6t qui ho4t dQng kinh doanh.
Ch6nh lQch $ gi6 do tl6nh gi6 lqi c6c khoan muc tiAn tQ c6 gi5c ngo4i te tai ngay k6t thric ndm tdi chinh/k! k6 torin sau
khi bt trir ch€nh lQch tdng vd ch6nh lQch giim tlugc ghi nh{n vdo kiit qui hoat dQng kinh doanh.
Nguy6n tfc xdc tlinh ti gi6 ghi s6 k6 to6n
Khi thu h6i c6c khoin ng phei thu, c6c khodn kj cugc, kf qu! ho{c thanh toen c6c khoin ng phii tri bing ngoai tQ,
C6ng ty st dgng f! gia ghi s6 thuc t6 dich aanh.
Khi thanh to6n tidn bing ngopi tQ, C6ng ty sr! dung ti gi6 ghi s6 binh quAn gia quyAn di dQng.
2. Nguy6n tiic ghi nh{n c6c khoin tiAn vir tuong tluong tidn
Ti€n bao g6m tien mat, tien grii ngdn hAng khdng kj, hqn.
C6c khoin tuong ttuong tidn bao g6m c6c kho6n tidn gti c6 k) h4n vd c6c khoAn dAu tu ng6n h4n c6 thdi h4n g5c
kh6ng qud ba th6ng, c6 tinh thanh khodn cao, c6 khi n[ng chuy6n d,5j dE dAng thanh cdc lugng ti6n x6c dinh vd kh6ng, , .: . I -1.c6 nhi6u rrli ro trong chuy6n d6i thdnh ti6n.
3. Nguy6n tic k6 to6n cic khoin tliu tu tii chinh
Nguyen tic k6 tofn d5i vrii c6c hhoin dAu tu niim gitr d6n ngiy tt6o h4n
C6c khoin dAu tu n6m git tfiin ngdy tldo h4n bao g6m: cdc khoan ti6n grii ngdn hing c6 k! hqn (bao gdm cd c6c lo4i tin..r . . ,.1 .
pnleu, Ky pnleu).
C6c kho6n tl6u tu nim gif d6n ngdy d6o h4n dugc ghi nh{n ban tlAu theo gi6 g6c bao g6m gi6 mua vi c6c chi phi li€nquan d6n giao dlch mua c6c khoin dAu tr.r. Sau ghi nhfn ban <16u, n6u chua duqc lflp dU phdng phdi thu kh6 ddi theoquy tlinh cta ph6p lu$t, c6c khoAn tliu tr: niy dugc tl;inh gi6 theo gi6 hi c6 th6 thu hdi. Khi c6 bang chrmg chic ch6ncho th6y mQt pnan no6c toin bO khoen dAu tu c6 tha khang thu h6i tlu.c thi sii tdn thAt ttugc ghi nh{n vdo chi phi tdichinh trong k! vd ghi ginm gi6 trl diu tu.
4. Nguy6n tic ghi nh$n c6c khoin phAi thu thuong mgi vi phii thu hhdc:
Nguy6n tiic ghi nh$n c6c khoin phei thu: theo gi6 giic tru dU phdng cho c6c khoin phAi thu kh6 ttdi.
Vi6c ph6n loai cric khoin phii thu ld phii thu kh6ch hdng, phii thu nQi b6 vd phii thu kh6c tty thuQc theo tinh ch6t ctagiao dich ph6t sinh hoflc quan hQ giira c6ng ty vd di5i tugng phdi thu.
Phu<rng ph6p l{p dy phdng phii thu kh6 tldi: dg phdng ph6i thu kh6 ddi dugc udc tinh cho phin gi6 tri bi t6n th6tcta c6c khodn ng phdi thu vi c6c khodn diu tu n6m gif diin ngdy tl6o h4n kh6c c6 bin ch6t uong tg c6c khoan phii thukh6 c6 khi nang thu hdi da qu6 h4n thanh to6n, chua qu6 hqn nhung c6 th6 kh6ng ddi tlugc do kh6ch ng kh6ng c6 khdnlng thanh to6n vi lam vAo tinh trang ph6 sdn, dang ldm tht tuc gidi thd, mdt tich, bd tr6n...
5. Nguy0n tic ghi nhin hhng tdn kho:
Nguy0n tic ghi nh$n hirng tdn kho: Hing t6n kho duo. c ghi nh{n theo gi5 g5c C) trt dU phdng gidm gi6 vi dg phdngcho hdng t6n kho l5i ttrti, m6t phAm ctr6t.
Gi6 g5c hing t6n kho duqc x6c dinh nhrr sau:
- Nguy6n lipu, v{t liQu, hdng h6a: bao gdm gi6 mua, chi phi v{n chuy6n vd c6c chi phi li€n quan trgc ti6p kh6c ph6t sinhdii c6 dugc hdng ttin kho d tlia tliiim ve tr?ng th6i hien t?i.
- Thdnh phAm: bao g6m chi phi nguydn v{t liQu, nhdn c6ng tryc ti6p vd chi phi sin xu6t chung c6 Ii€n quan.
T4i vin phdng : hi gi6 tdn kho thriy san cu6i k! dugc x6c dlnh bing 98% gi6 b6n thyc tii. Gi6 b6n thlrc t6 tlugc x6c tlinl,
bing USD vd quy d6i sang M{D theo f! gi6 brln ra cta Ngin hing TMCP Ngo+i thuong ViCt Nam t4i 31112/2018 l?t
23.245 YNDruSD
H
r('rl
J
Aic huyiit minh ndy la bA phdn hop thAnh cdc Bdo ctio tdi chinh ang Trung 14
trl6u s5 f oq - ox
Don vi tinh: Ddng ViQt Nam
I
I
cdNG rY c0 PHAx rnuy sAx s6 ,r
BAN THUyET MrNH BAo cAo rAr cuimr RrtNGCho ndm tdi chinh kiit thic ngdy 31 thdng 12 ndm 2018
ntiu s5 n o9 - nx
Don yi tinh: Ding Viet Nam
Tai chi nh6nh D6ng TAm: tdn kho cu6i k! <lugc x6c ttlnh bang tlon gi6 t6n kho (udc tinh) b6ng 98% gi6 ban thqc ti!ngo4i tQ (USD) nhin (x) vdi lugng tdn kho thgc tii cu6i ky. Gi6 ben thlrc tii dugc x6c dlnh bing USD vi quy d6i sangVl'{D theo t} gi6 b6n ra cta Ngdn hirng TMCP Ngopi thuong ViCt Nam tqi 31/12/2018l 23.245 VllDruSD. Lugng tdnkho thgc t6 t4i ngdy 3ll12l2}l8li luqng da bao gdm mq blng vdi ty' lQ m4 bdng blnh qudn ld 30%.
O6i vOi trang tdn kho li chi phi sdn xu6t dd dang t{ c6c virng nudi thi gi6 tr! tdn kho dugc x6c dinh theo lugng tdn khoudc tinh t?i ngdy cu6i nam vi tlon gi6 u6c tinh theo gi6thitruong.
Phuong phdp tinh gi6 tri hing tdn kho: Theo gi6 binh qu6n gia quy6n.
H4ch to6n hAng tdn kho: Phuong phdp kitim k6 dinh h!.
Phuorrg ph6p I$p dp phdng giim gid hing tdn kho: Dp phdng cho hang tdn kho tlugc trich ldp khi gi6 tri rhuan c6th6 thuc hien duqc cta hing tdn kho nhd hon gi6 g5c. Gi6 tri thuan c6 th.i thqc hien tlugc ld gi6 b6n udc tinh trtr di chiphi udc tinh d6 hodn thdnh sin phAm vd chi phi bdn hang udc tinh. S5 dg phdng giAm gi6 hdng tdn kho ld s6 ch6nh IQchgita gi6 gi5c hdng t6n kho lon hor gi6 tri thuAn c6 th6 thuc hiOn tlugc cria chring. Dq phdng gi6m gi6 hing tdn khoduoc l6p cho timg m{t hdng tdn kho c6 gi6 g6c lon hon gi6 tri thuAn c6 th6 rhuc hiQn dugc.
6. Nguyan t6c ghi nhin vi kh6u hao tii sAn c6 dinh (ISCII):
6.1 Nguy6n tic ghi nhin TSCD hiiu hinh:
Tdi sdn c6 dlnh htu hinh duoc ghi nh6n theo nguydn gi6 trtr tli (-) gi6 tri hao mdn l0y k6. Nguy€n gi6 li todn bQ c6c chiphi md doanh nghiQp phai b6 ra d6 c6 dugc tei san c6 dinh tinh d6n thdi diiim dua tdi san d6 vdo tr4ng th6i sin sdng stdung theo dU tinh. C6c chi phi ph6t sinh sau ghi nh{n ban tlAu chi dugc ghi tdng nguydn gi6 tdi sen c6 dinh niiu c6c chiphi ndy chic chin lim t6ng loi ich kinh ti! trong tuong lai do srl dpng tdi sin tt6. C6c chi phi khdng thda man tli6u kiQntren duoc ghi nhan ld chi phi trong k!.
Khi tii sdn cii tlinh ttugc ben hoac thanh lj, nguy6n gi6 vi kh6u hao lfiy kii dugc x6a sd vA b6t k] khoan lai 16 ndo phritsinh tt viec thanh lj ttdu dugc tinh vdo rhu nhgp hay chi phi trong ky.
X6c tlinh nguyen gi6 trong trmg truong hqp
,a,.,,- ..,I ai san cA dinh htu hinh mua sdm
Nguyen gi6 tii san c6 dlnh bao gdm. gi6 mua (trt O c6c khoAn tlugc chi6t khdu thuong m4i ho6c giem gi6), c6c khointhui5 6h6ng bao gdm c6c khodn thu6 dugc hoin l4i) vd c6c chi phi li6n quan truc tidp tl6n viQc dua rii sen vdo trang th6isin sdng st dpng, nhu chi phi l6p d[t, chAy thq chuy€n gia vi c6c chi phi li6n quan truc tiiSp kh6c.
Tii sin c5 dinh hinh thinh do tliu tu xiy dgng theo phuong thfc giao thAu, nguy6n gi6 ld gi6 quyrit torin c6ng rrinh dautu xay dyng, c6c chi phi li6n quan lryc tiiip khric vi lQ phi tru6c b4 (n6u c6).
Tdi sin ci5 dinh li nhd cri4 v{t ki6n trric gin lidn v6i quyin sr} dpng d6t thi gi6 tr! quyin st dung d6t duqc x6c dinhri6ng biQt vd ghi nh{n ld tii san ctl dinh vO hinh.
6.2 Nguy6n tic ghi nhin TSCD v6 hinh:
Tni sen c5 alinh v6 hinh tlugc ghi nh{n theo nguyen gie trir tli () gie tri hao mdn l[y kii. Nguydn gid tdi sdn c6 dinh vdhinh li toan bQ c6c chi phi md doanh nghiQp phti b6 ra d6 c6 dugc tdi san c5 dinh v6 hinh tinh ditn thdi di6m dua tii sAnd6 vdo st dpng theo dU ki6n.
Xdc dinh nguyen gi6 trong ttmg truong hqp
Mua tdi sdn ci| tlinh v6 hinh riAng biQt
Nguydn gi6 tdi san cl5 dlnh vO hinh mua ri6ng biQt bao gdm gi6 mua (trt O c6c khoin dugc chilit kh6u thuong mei hoAcgiem gi6), cec khoan thuii (khdng bao g6m cric khoan thuii dugc hoin l4i) vd c6c chi phi li6n quan tryc ti6p dtin viQc duatdi sAn vdo tr?ng th6i sin sang st dpng. Khi quydn st dpng tl6t dugc mua ctng voi nhd cria, vdt ki6n trfc tren d6t thi gi6trl quy6n sri dyng d6t dugc x6c dinh ri6ng biQt vi ghi nh$n li tdi s6n c5 dlnh vd hinh.
Cdc thuyiit inh ney ld bO ph1n hqp thonh aic Bdo ctio bi chinh ri,ng. Trung I5
cONG rY c0 PHAx ru0v sAx s6 r MIus6nog-ox
Tdi sdn cii dinh v6 hinh td quyin st dyng ddt
Nguy6n gi6 oi sen c6 dinh vo hinh ld quyAn st dpng c6t te s6 tiAn tra khi nh{n chuy6n nhugng quydn sri dpng tl6t hqpph6p ttr ngudi kh6c, chi ph( tldn bt, gini ph6ng m{t bing, san l6p m{t bing, lQ phi trudc b4.
Phdn nin nay vi tinh
Phi'n mdm miy thh li toan b0 c5c chi phi mA COng ty de chi ra tinh <t6n thdi di6m dua phan mem vio stl dgng.
6.3 Nguy6n t6c ghi nh$n TSCD thu6 tii chinh:
Nguyan tic ghi nhin tiri sln c6 alnn ttu6 tii chlnh: Tei san c6 dinh thuc tai chinh dugc th6 hign theo nguy€n gi6 trthao mdn lty k6. Nguyen gi6 tii sin c5 dinh thue tei chinh la gi6 th6p hon gi0a gi6 tri hr.rp li cta tai san thuC tqi lhdidi6m khdi dAu cria hgp tliing thue vi gi6 tri hien tai cta khoAn thanh to6n tian thue t6i thiiiu cQng vdi c6c chi phi tryctiilp ph6t sinh ban tliu li6n quan tt6n ho?t ttQng thue tai chinh. TAt ce c6c khodn thu6 khic kh6ng phni li rhu€ tdi chinhddu ttugc xem li thu6 ho4t tlQng.
5.4 Phuong ph{p kh6u hao TSCD
Tdi sdn c5 dinh tlugc kh6u hao theo phusng ph6p tlutmg thlng dua trCn thdi gian sr! dpng udc tinh ctu tei sin. Thdigian h[u dung udc tinl lA thdi gian nre tai san phet huy duoc t6c dqng cho sAn xu6t kinh doanh.
Thti gim htu dgng ulc tinh cia cdc TSCD nhu sau:
Nhd xudng, v$t Hiln mic 05 - 50 ndm
May n6c, thiiit bi 0J - 20 ndm
Phtong tien vdn tdi 04 - 30 ndm
Tai sdn cd dinh htu hinh ktuic 05 - t0 ndm
Phin mim vi tinh 08 ndm
Quyin s* dltng tliit Liu ddiD6i vdi m6y m6c thiiit bi, c6ng ty kh6u hao theo phuong ph6p khdu hao sin lugng. Theo phuong ph6p nay, cong tytinh kh6u hao v6i mric c6ng su6t sin xu6t ttrl6t t6 li 20.000 tAnlnem.
7. Nguy6n tic ghi nhin chi phi xAy dpg co bin d& dang:
Crri phi xey dpng.co bin dd dang ttugc ghi nhQn theo gi6 g5c. Chi phi niy bao gdm toan bQ chi phi cin thilit dii muasim m6i tni sen c6 d1nh, xAy dpg mdi hoic sta chir4 cii 4o, md rQng hay trang ti lai ky thuat c6ng trinh nhu: Chi phixay dgng; chi phi tu v6n ttiu tu xay dgng vA c6c chi phi kh6c.
Chi phi ndy <luqc k6t chuy6n ghi ting tdi sin khi c6ng trinh hoan thAnh, viQc nghiQm thu t6ng th6 dd thgc hiQn xong, tiisAn dugc bin giao va dua veo tr?ng th6i sin sdng srl dpng.
8. Nguy6n tic ghi nh{n chi phi tri trufcChi phi tri tru6c qi C6ng ty bao g6m c6c chi phi thgc t6 da ph6t sinh nhmg c6 li6n quan diin ktit qui ho4t dQng kinhdoanh cta nhi6u k! kii toan. Chi phi trl trudc cta c6ng ty bao gdm c6c chi phf sau: Chi phi mua bio hidm @no hi6mch6y, bio hi6m tai san...); c6ng cp dpng cu; chi phi sra chila TSCD; ti6n thu€ dAt trA trudc; tidn thu6 kho; chi phi dAu tuvtng nu6i.
Phuong phrip ph6n b6 chi phi tri tru6c: ViQc tlnh vd ph6n b6 chi phi trd trudc vdo chi phi hoat dQng kinh doanh rrmg kytheo phuong ph6p ttuong rh6ng. Cdn ct vdo tinh chit vA mric dO trmg lo?i chi phi md c6 thoi gian ph6n b6 nhu sau: chiphi tre nudc ngin hpn ph6n b6 trong vdng 12lhtng; chi phi hi trudc dAi han phAn b6 ttr tZ thang d6n 36 thdng. Tidnthue d6t phen b6 42 ntrm, gi6 tri dAu tu ving nudi tii 10 ndm tliln 42 nam.
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Cdc thtait ninh ncy td bf plajn hqp thonh cdc Bdo cdo tdi chinh rieng. Truhg 16
nAuruuvErMrNu BAo cAo rAr cHiNH RrENG
Cho ndm tdi chinh kiit thilc ngay 31 thdng 12 ndn 2018 Don vi tinh: Diing ViCt Nam
CONG TY CO PHAN THUY SAN SO 4
BAN THUyET MrNH BAo cAo rAr cnfivn nr0NcCho ndm tdi chinh kilt thic ngay 31 thdng 12 ndm 2018
ntfiu si5 n og - ox
Don vi tinh: Ding Viet Nam
9. Nguy6n tdc ghi nhin nq phii triC6c khoin ng phii tra dugc ghi nhen theo nguy€n gi6 vd khdng th6p hor nghia vU phai thanh toAn.
C6ng ty thqc hiQn phdn loei c6c khoin ng ph6i trA li phni tri ngudi brin, phAi trA nQi bQ, phni trn kh6c tuy thu6c theotinh ch6t cta giao dich ph6t sinh hoAc quan hQ gita C6ng ty vn ddi tugng phii tri.
Cdc khoin ng phii trA tlusc theo d6i chi tiiit theo ky h?n phei he, d6i tuqng phei ha, lo?i nguyen te phni trd (bao gdmviQc d6nh gi6 l4i nq phti tra th6a man dinh nghia c6c khoin mgc tiAn tQ c6 g6c ngo4i tf) vd c6c y6u tt5 kh6c theo nhucdu quin lj cta Cdng ty.
Tai thdi di6m lip b6o c6o tii chinh, C6ng ty ghi nhin ngay mQt khoan phdi trn khi c6 c5c bang chimg cho th6y mQtkhoin t6n th6t c6 khi ning ch6c chin xdy ra theo nguyOn tic thin trgng.
10. Nguyen ttrc ghi nh$n vay vi nq phii tr6 thu6 tli chinh
Gi6 trl c6c khoin vay tlugc ghi nhin ln t6ng s6 tiAn di vay cta c6c ngdn hdng, td chrlc, cdng ty tai chinh vi c6c d6i \tugng kh6c (khdng bao g6m c6c khoin vay dudi hinh thric ph6t hdnh trai phiilu ho{c ph6t hinh c6 phiiiu uu d6i c6 didukhoan bit buoc bCn phdt hanh phii mua l4i t4i mQt thoi tli6m nhdt dlnh trong tuong tai;.
C6c khoAn ng phei tra thue tii chinh dugc ghi nh{n Id tdng s5 tian phai tri tinh bdng giri tri hiQn tai cta khoan thanhto6n tian thue t6i rhii5u ho{c gi6 tri hqp ly ctu Ui san thu6.
C6c khoin vay vi no phAi tre thu6 tai chinh clugc theo doi chi ti6t theo timg d5i tuqng cho vay, cho nq, tung khii udcvay ng vi timg loai tdi sin vay no.
11. Nguy6n tic ghi nh$n c6c khoin chi phi tti vay:
I
Nguy6n tic ghi nhfln chi phi tti vay: l6i tiAn vay vd cAc chi phi khdc ph6t sinh li€n quan tryc tiiip d6n c6c khodn vaycta doanh nghiQp dugc ghinhdn nhu khotn chi phi san xu6t, kinh doanh trong k), trtr khi chi phi ndy ph6t sinh tri ceckhoan vay li6n quan t4rc ti6p d6n viQc dAu tu xdy dgng ho[c sin xuAt tdi san dd dang dugc tinh vdo gi6 tri tdi sdn d6(dugc v6n h6a) khi c6 <tt rfidu kiQn quy ttinh tqi chuin mqc k6 to6n s5 t6 ,, Chi phi tti vay,,.
12. Nguy6n tic ghi nhin chi phi phii tri:Chi phi phdi trd bao gdm chi phi chiiit kh6u khuytln m4i d6 ph6t sinh trong k| b6o c6o nhrmg thqc t6 chua chi tr6. Cdcchi phi niy ttugc ghi nh6n dga tr6n c6c udc tinh hgp ly vd s5 tidn phii trA theo c6c hqp ddng, th6a thuan, th6ng beokhuyiin mqi cia c6ng ty.
13. Nguy0n tic ghi nhfn v5n chri sd hiru
Nguy6n tic ghi nhgn v5n g6p cta chri s& hEu:
V6n g6p cria chrl sd hitu tlugc hinh thanh tri s5 tidn <ta g6p v6n ban tliu, g6p b6 sung cria c6c cd tl6ng. V6n g6p cria chrisd htu tlugc ghi nhfln theo sil v5n thgc tii de g6p bang tidn ho{c bing tdi sen tinh theo mQnh gi6 cria c6 pt iilu oa pnathdnh khi mdi thanh lap, hoAc huy dQng th6m <lii md rQng quy md hoat dQng cta C6ng ty.
Nguy6n tic ghi nhin th{ng du v5n c6 phAn.
Phan 6nh khodn ch6nh lQch tlng gifia gi6 phdt hdnh c6 phi6u so vdi mQnh gi6 khi ph6t hanh lAn diu ho6c ph6t hdnh b6sung c6 phi6u vi ch6nh lQch tnng, giim gita si5 tidn thuc tii thu dugc so v6i gi6 mua l4i khi t6i ph6t hanh cd phiilu qu!.Truong hgp mua l4i ci5 phiilu d6 hty b6 ngay tai ngey mua thi gi6 hi c6 phi6u tlugc ghi giim ngudn v6n kinh aoanh r4ingdy mua.li gi6 tfuc til mua lgi vd cfing phdi ghi giim ngutin v6n kinh doanh chi tiiit theo mQnh gi6 vi phln th{ng duv6n c6 ph6n cta c6 phi€u mua lai.
Nguy6n tic ghi nhfn lqi nhu$n chua phdn ph6i.
Lqi nhuan sau thuii chua phdn ph6i tluqc ghi nhfln ln s5 lgi nhu{n rir kiit qui hoqt dQng kinh doanh crla C6ng ty sau khitrtr O chi phi thuii thu nh{p doanh nghiQp cta k} hiQn hanh vA c6c khoin didu chinh do 6p dpng hdi tii thay d6i chintrs6ch k6 to6n, didu chinh h6i t6 sai s6t trgng y6u cria cAc n6m tu6c.ViCc phan phiii lqi nhuin <lugc cdn crt vio tliAu lC COng ty vd th6ng qua Dai hQi ddng c6 tlong hdng nam.
Cdc thuyit minh kay td bO phdn hqp lha h cdc Bdo cdo fii ch[nh ri,ng. Trahg ] 7
cONG rY c0 PH,i,N rsuy sAN s6,r
sAN rHUyEr MrNH BAo cAo rAr cHiNH RrtNGCho ndm tdi chinh kiit thirc ngdy 3 t rhdng12ndm2018
rrltru s5 n oq - ox
- , ' ^,1t)on v! ttnh: Dong yt€l Nam
14. Nguy6n tic ghi nhin C6 phi6u qui
C6c c6ng cu v6n chrl sd hfu duo. c Cdng ty mua lai (c6 phii5u qu!) tlugc ghi nhan theo nguyen gi6 vd trir vio v6n cht sdhtu. C6ng ty kh6ng ghi nh{n c6c khoen l5i(16) khi mu4 b6n, ph6t hinh hoflc hriy c6c c6ng cu v6n chri sd htu criaminh. Khi t6i ph6t hanh, ch€nh lQch giira gi6 tdi ph6t hanh vi gi6 s6 s6ch crla c6 phi6u qu! dugc ghi vdo khoin mgc"Th4ng du v5n c6 phArr"
15. Nguy6n tic vir phutrng phip ghi nh{n Doanh thu vi thu nhgp khdc
Nguy6nticviphuongph6pghinhindoanhthubdnhirng<Doanh thu b6n hdng tlugc ghi nhin khi d6ng thdi th6a m6n 5 <tidu kiQn sau: l. Doanh nghiQp d6 chuyiin giao phin lon Irti ro vi lgi ich gin lidn quy6n sd hiru sin ph6m ho[c hang h6a cho ngudi mua; 2. Doanh nghiQp ktr6nfcdn'n6m git \lquy€n quin l;i hang h6a nhu nguoi sd htu hdng h6a holc quyAn ki6m so6t hdng h6a; 3. Doanh thu duo. c xdc dinh tuong )dtiich6cchin.Khihgpddngquydinhngudimuadu.o.cquy6nt,alaisinphAm,hdngh6addmuatheonhtngdiAukiQi<cu thi , doanh nghiQp chi duqc ghi nh6n doanh thu khi nhiing ttiAu kiQn cu th6 aO khOng cOn tdn t?i vd ngudi mua kh6ngduqc quyin tri lpi sdn phAm, hang h6a (trtr truong hqp tra lai dudi hinh rhfc d6i lai dt l6y hang h6a dich vu khric); 4.Doanh nghi6p da hoac sc thu dutvc loi ich kinh ti! tir giao dich brin hing; 5. X6c tllnh dugc c6c chi phi li€n quan dringiao dich b6n hing.
Nguy6n tic vi phuong phip ghi nhin doanh thu holt ilQng tii chfnh
Doanh thu ho4t <lQng tii chinh phen enh doanh thu tt tidn l6i.
Doanh thu ph6t sinh tri ti6n l6i cta doanh nghiQp <lugc ghi nh6n khi th6a mdn d6ng thdi 2 diAu kiQn: l. C6 khd n6ng thuduoc lqi ich tt giao dlch d6; 2. Doanh rhu <tugc x6c tlinh ruoarg d6i chic ch6n.
- Ti€n l6i duqc ghi nhan tren co sd thdi gian vd l6i sudt thgc ri! tung ky -Khi khdng th6_thu h6i mot khoan ma trudc d6 116 ghi vio doanh rhu thi khoAn c6 kh6 n6ng kh6ng thu hiii rlugc ho6c I
kh6ng chic ch8n thu hdi duqc d6 phai h4ch toin vio chi phi ph6t sinh rrong k), khdng ghi giem doanh thu.
16. Nguy6n tic vi phudng phdp ghi nh{n gi6 v6n hing b6n .
Gi5 v6n hang brin phen 6nh tri gi6 v6n cta san pnim, trang_trOa b6n trong kj dugc ghi nhfn vdo giri viSn ho{c ghi gidmgi6 viin hong k| b6o c5o. Gi6 v6n dugc ghi nh{n tai th&i dirim giao dich ph6t sinh ho{c khi c6 khi n6ng tu.rg;6i;it;chin s€ ph6t sinh trong tuong lai kh6ng ph6n biQt da chi tiin hay chua. Cia u6n f,ang b6n vi doanh thu dugc ghi nh{nddng thoi theo nguydn t6c pht hgp. C6c chi phi vuot tr6n mtc ti6u hao binl thu&n; duqc ghi nh{n ngay ueJgia uantheo nguy6n t,ic th{n trgng.
C6ng ty thuc hien theo doi vd tinhgie v5n theo phuong ph6p ch5t gie tri tdn cu6i ki (duqc tinh theo gi6 thi rrudng), chiphi ph6t sinh sE tlugc t6p hap ve k6t chuy6n vdo gi5 v5n hing b6n sau khi tru gi6 tri hang tdn ttro cu6lfy.
17. Nguyin tic vi phuong phfp ghi nhin chi phi tii chinh
Chi phf tni chinh bao gdm: C6c khodn chi phi ho{c khodn l5 li6n quan rliin c6c ho4t dQng <ldu tu tii chinh, chi phi tlivay viin, khoin 16 ph6t sinh khi b6n ngoai te, 16 r,i gie h5i do6i va c6c khoan chi phi tii chinh khec.
Khotn chi phi tdi chinh <lugc ghi nhAn_ chi ti6t cho ltng nQi dung chi phi khi thuc tii ph6t sinh trong kj vd tlugc x6c tlinhmQt c6ch dring tin c{y khi c6 ttiy dtl bing chrmg vd c6c khoin chi phi niy.
18. Nguyan tic vi phuo'ng ph6p ghi nh{n chi phi thu6 TNDN hiin hinhChi phi thuil thu nh{p doanh nghiQp hifn hdnh ld sii thuil thu nhep doanh nghiQp phdi nQp tinh tr€n thu nhap chlu thuiitrong nim vd thu6 sudt thuii thu nhap doanh nghiQp hi6n hinh.
C6c khoan.thu6 phii nQp ngdn s6ch nhi nudc s€ ilugc quytit to6n cy thii vrti co quan thuii. Cnenh lech gita s6 thuii pheinQp theo s6 sach va s5 ligu ki6m tra quy6t toin s€ tluoc diAu chinh khi c6 quytSt to,{n chinh thric vdi co quan thuii.
Trang l8Cdc thuyiit ninh nay td bQ phSn hqp thonh cdc Bdo cdo tdi chhth riAng.
cONG rY c0 PH,i,N ruuy sAx s6 n
rAN rnwtT NtrNH BAo cAo rAr cHINH RrtNGCho ndn tdi chinh kiit thic ngdy j) thdng 12 ndm 2018
rvliu s6 n og - nx
Don vi tinh: DAng Viet Nam
19. C6c b6n li6n quan
Cic b6n li6n quan ld c6c doanh nghi6p, c6c c6 nhdn, tryc ti6p hay gi6n tiiip qua m6t hay nhiAu trung gian, c6 quy6nki6m so6t hoac chiu su ki6m so6t cta C6ng ty. Cec ben li6n ktit, c6c c6 nhdn ndo t4rc ti6p ho{c gi6n ti6p nim git quyAnbi6u quy6t vA c6 dnh hu6ng d6ng k.i d6i vdi C6ng ty, nhirng chfc tr6ch quan l! cht ch5i nhu Ban ciam d6c, u6i d6ngQuan tri, nhfng thdnh vi6n th6n cin trong gia dinh cria nhang c6 nhin ho4c c6c b€n li6n k6t hofc nhtng c6ng ty li€n k6tvoi. cri nh6n ndy cfing dugc coi li c6c bdn li6n quan. Trong viQc xem xdt trmg m6i quan hQ gita c6c b6n 1i0n quan, binch6t crla m6i quan hQ tlugc chri f chri kh6ng phai ld hinh thr?c phrip lj.
Chinh s6ch thu6 theo nhirng didu kiQn quy dinh cho C6ng ty ntrm hien hanh nhu sau:
T4i trp sd chinh Thdnh ph6 Hd Chi Minh vi Chi nh6nh Ki6n Giang thu6 su6t ld: 2oyolfim.
Chi nn6nh C6ng ty C6 Phin Thty San 56 4 - Ddng Tnm duqc huong thui! su6t thui! thu nhip doanh nghipp ld l5% thunh{p chiu thui! trong 12 nam k6 tt khi b6t diu hoat tlQng kinh doanh. Chi nhrinh C6ng ty dugc mi6n thuil thu nhdpdoanh nghiQp trong 3 nAm kii tt khi c6 thu nh{p chiu thui! vA giem 50% s6 thu6 thu nh6p doanh nghiQp trong 7 n6m tiilptheo. Nim 2014 ld n[m dAu ti€n Chi nhrinh C6ng ty dugc giem 50% s6 thuii thu nh{p doanh nghiQp ph6t sin}r.
20. Nguy6n tic trinh biy tii sin, doanh thu, k6t qui kinh doanh theo bO phAn
BQ ph{n kinh doanh bao g6m bO phan theo linh vgc kinh doanh vd bO phan theo khu vgc dla lf.B0 phan theo linh 4rc kinh doanh Ii mQt bO ph6n c6 thii phan bift tlugc cia C6ng ty tham gia vdo qu6 trinh sdn xu6thoic cung c6p sin pndm, aicn vp ri6ng 16, mQt nh6m c6c sin phdm holc c6c dich vp c6 li€n quan mi bQ phdn niy c6 rtiro vi lgi ich kinh t6 khec vdi c6c bQ ph6n kinh doanh kh6c.
86 ph{n theo khu vqc dia ly le mOt b0 ph{n c6 th6 ph6n bi€t tlugc cta C6ng ty tham gia vio qu6 trinh s6n xu6t hotrccung c6p sdn phim, dich vu trong ph4m vi mQt m6i trudng kinh t6 cU th6 mA b0 ph6n nny c6 rui ro vd lqi ich kinh ;iikhdc v6i c6c bQ ph{n kinh doanh trong c6c m6i trudng kinh tii kh6c.
5
7
KI
c1
l
l
v. THONG rrN Bd suNc cHo c^c Klro.AN lrqc rnixu BAy rRoNG nANc cANo6r rE roAN
l. Tidn vi c6c khoin tuong tlucrng tiAn
-.1I len
-.1I ren mat
Tidn grli ngdn hdng kh6ng k! han
c0ng
2. Cic khoin dAu tu tiri chinh
3Ut2t20t8
6.7 71.229,329
99.652.289
6.6t1.577 .040
01/0li2018
723.916.238
83.280.284
640.635.954
6.711.229.329 723.916.238
0710U201811 117 nntq
Gif g6c Gid tri ghi s6 ura goc Gi6 tri ghi s6
a. EAu tu nim gitr tt6n ngiytl6o h4n
Tidn gti ng6n hing c6 k! h4ndA dam beo cho c6c khoin vay
- Ngdn hdng TMCP Vifi 1,
- Ngin hdng TMCP Diu tvvd Phdt triiin Yiet Nam
- Ngan hdng TMCP YisrNan Thinh Vrqng
cOng
70.000.000.000
40.000.000.000
70.000.000.000
40.000.000.000
101.635.100.000
40.000.000.000
101.635.100.000
40.000.000.000
30.000.000.000 30.000.000.000 30.000.000.000 30.000.000.000
31.635.100.000 31.635.100.000
70.000.000.000 70.000.000.000 101.635.100.000 101.63s.100.000
Trahg l9Cdc thuyA ninh nay ld bA pht n hqp thdnh cdc Bdo cdo tdi chlnh ri1ng.
cdNc rv c6 pnAn rn0y sAn s6 +
sAN rHUytT MINH BAo c.4.o rAr cHiNH RrtNGCho ndm tdi chinh ki* th c ngdy 3l thdng l2 ndm 2018
iu6u s6 s 09 - Dx
Don vi tinh: E6ng Yiet Nam
Chi tiit ctic khodn liin gti ngAn hdng cd k) hgn:
Ngin hirng 55 tidn LAI SUat K! h4n Thdi gian tl6o h4n
- Ngdn hdng TMCP ViQt A 6 th6ng 6 th6ng 01 lin
- Ng6n hang TMCP Ddu tu vdPh6t triiin ViQt Natn
l2 th6ng l2 th6ng 01 lin
b. Dlu tu g6p v6n vio rlon vi khdc: xem trang 35.
3. Ph6i thu cia kh6ch hing
i!J(
ill
I
3ut2l20t8
Gi6 tri Dg phdng Gid tri Dg phdng
a. Ngin h3n
KhSch hing trong nufc
Cong ty C6 Phdn Mtnh Thdng
C6ng ty TNHH Thiy Sdn Dqiviet
Trdn Ngpc Et?c
Khdch hdng khdc
Kh6ch hlng nudc ngoii
Marfreeze Trading Group SL
Gr e enfarms S eafo ods C orp
New Food Import Inc
Anchor Seafood Corp
Fr ab e I le Marke t C o rpor a t i on.
I & T Enterprise
Shunfat Enterpise; I&TEnterprise (1 I 2,7 5 7. 2 0 USD)
Fuji cotporation
OCEAN FISH B.Y.
Khdch hdng khdc
cOng
874.814.870.548
21,166.682.129
7.173.393.488
771. i64.800
6.963.549.020
6.258.374.821
8s3.648.r88.419
1.098.910.713
561.620.698.909
19.328.875.381
250.062.874.242
t0.419.539
2.539.943.5I3
2.609.765.394
16.336.700,728
(49.428.939)
(4e.428.939)
(4 9.42 8.9 3 9)
180.516.745.899
1s4.122.606.816
14.451 .01 3.142
121.882.311.550
12.31L575.892
s.477.706.232
26.394.139,083
624.642.512
3 54.903.000
3.238.195.s33
2.539.943.513
5.271.708.620
1.614.813.i84
1.653.856.214
11.096.076.307
(49.428.939)
(4e.4x8.939)
(49.428.939)
II
I
Cdc thuyiit nhh hay ld bO phAk hW thahh cdc Bdo cdo tiii chihh Ang.
I80.516.745.899
Trang 20
874.814.870.548 (49.428.939) (49,428.939)
40.000.000.000 6,22%
30.000.000.000 6,31%
01/01/20r8
nANruwfTMrNH sAo cAo rAr cniNn nrtNcCho ndm tdi chinh kiit rhic ngdy 31 thdng 12 ndm 2018
:vt6u s6 n og - oN
Don vi tinh: Ddng Viet Nam
4. Tri trufc cho ngucri b6n
3Ut2t20r8 01/01/20r8
Gid tri Dg phdng Gi6 tri Dg phdng
Ngiin hqn
Nhi cung c6p trong nudc
1ng Trdn Vdn Ben
dng Phqm Thanh T ng
dng Vd Thdnh Phfic1ng LA Thd Anh
dng Dodn Ydn Thom-:. ^. ^,1 -,ung aoan auoc I oan
Ong Dinh Vdn Thdo
dng Ngttydn Dinh Tttdng
Cdc nhd cung ctip khdc
cOng
41.734.9t6.669
41.734.916.669
3.693.889.547
4.224.605.000
684.947.I35
3.000.000.000
5.678.679.600
4.560.289.800
I2.215.975.71 5
7.676.529.872
26.393.238.701
26 .393 .238 .7 01
371.193.108
1.269.885.095
3.000.000.000
4.534.531.500
4.560.289.800
6.163.764.615
6.493.574.583
'.1
,.I
I()ItH
I
4r.734.916.669 26.393.238.701
5. Phei thu kh6c 3t/12n018 01i 01/2018
Gi6 tri Dr.r phdng Gi:i tri D hdng
a. Ngin h4n
Phii thu BHXH, BHYT
Lai tiAn gui ti6t kiQm phAi thu
Kinh phl cdng tlodn
T4m tng: phii thu Ngudi lao
d0ng
Ti6n h6 trg mua thrirc [n rtugcnhan
+ C6ng ty CP Thiy Sdn ViQt
t hang
PhAi thu kh6c
+ Tdng Phttdc Quang+ D6i firqng khdc
C6c b6n li€n quan
b. Dli h3n
Kj cuqc, kj qu!
c0ng
6.393.962,552
68.666.542
2.086.172.273
7 37.912.896
1.348.259.377
2.979.938.000
6.872.699.995
268.286.704
1.308.249.000
26.724.888
330.304.777
983.099.072
983.099.072
976.097.ss4
737.912.896
238.184.658
2.979.938.000
100.000.000
100.000.000
.1
T
I
i1\
6,393,962.ss2
2.979.9 38.000
c. Phii thu khdc li cdc b6n li6n quan
6.972.699.995
2.979.938.000
Trang 2l
2.979.938.000 2.979.938.000
cONc rY cd ps,A,N rurjv s;,N sd 4
24.324.888
251.761.777
983.099.072
983.099.072
dng Ngtydn Vdn Lyc
cOng
Cdc thutit inh ndy ld bA phAn hOp hAnh cdc Bdo ctio hi chinh Ang,
cONG rY c0 PHAx rnuv sAx s6 l
BAN THUytT MrNH BAo cAo rAr culNn RrtNGCho ndm tdi chinh kiit th c ngdy 3t thdng l2 ndm 2018
tvttru s5 g og - ox
Don vi tinh: D6ng Viet Nam
6. Hing tdn kho
3!12t20r8 01/01/2018
ula qoc Dg phdng
Nguy6n liQu, v{t liQu
C6ng cU, dpng crr
Chi phi SX, KD dd dang
Thinh phim
Hang ho6 BDS
COng
2.324.909.537
2.350.516.392
378.447.659.587
381.555.940.878
13.656,'735.764
s.240.281.948
3.319.602.456
364.992.961.91t
255.501.901.556
15 .434 .225 .860
t)
nJ.N
Npl.
tlll
(778.335.762.158 644.488.979.732
- Gi6 tr[ hAng tdn kho u tlgng, kdm, m6t ptrAm chAt khong c6 kha neng ti6u thu t?i thdi di6m cutii nam: kh6ng c6.
- Hang h6a bAt dong sAn li gi6 trl ting him git xe, ting thuong m{ cta chung cu Orient Apartment tpi s5 331 Biln Ven
E6n, Qugn 4, Tp. HCM.
- ci6 tri heng rdn kho dtng d6 th6 ch6p, cAm c5 bao dem c6c kholn nq phii tr6 tai thdi ttii5m cu5i n6m (xem thuyllt minh
sti V.l6 - Vay vi ng thue tai chinh).
7, Tli san dO dang dii h4n
3Ut2l20l8 01/01/2018
Xiy dgng co bin dd dang
Chi phi mua xe xic chd sang
ten
Chi phi xay dung co ban dddang c6c ao nu6i
Quydn sri dung d6t chd sang
t6n
Chi phi x6y dlmg nhd m6y ch6
bi6n thric In
Chi phi chuy6n nhuqng d6t
Cdc khotn kh6c
c0pg
400.000.000
1.510.878.337
2.350.000.000
Dg phdng Gid tri Duphdng
r 1.961.616.029
400.000.000
9.831.671 .600
840.000.000
770.878.3 37
119.066.092
4.320.878.337
8. Tii sin c6 dlntr nau hinh (xem trang 36),
I 1.9 61.616.02 9
Cdc thuyit ninh ay h bS phSn hqp thanh cdc Bdo .do tili chinh riang. Trang 22
Gi6 g6c Dg phdng
Gi6 tri\i:llI'l'//
4J'
\
4.320.878.337
r}{lu s6 s og - oN
9. Tiri sin c6 dlnh v6 hinh
Quydn sri dunga6t 1*;
PhAn mdmm6y tinh T6ng cQng
Nguy0n gi6
Sii du diu nem
DT XDCB h.thdnh
Sti du cu6i nam
9.485.933.564
2.220.421 .600
I1.706.355.164
86.406.600
86.406.600 C
111.021.080
l l 1.021.080
86.406.600
86.406.600
86.406.600
11I.021.080
197.427.680
r(lH
ir
-
-
Gi6 tri cdn l4i
St5 du dAu nam
sii du cu6i nam
9.485.933.564
I L595.334.084
9.485.933.564
11.595.334.084
(+) Nguyen gi6 tdi sin ci5 dlnh vd hinh cu5i nam da kh6u hao h6t nhmg v6n cdn sri dpng: 86.406.600 \rND.
(*) DAy ln gi6 tri quy6n su dpng d6t crla khu d6t nim trong du 6n nhi m6y thtic 6n chdn nu6i t4i Ddng Th6p tqi ngiyrittztiotg, quydn su dung d6t ndy di ttugc dnng d6 th6 ch6p, cim c6 de. beo c6c khodn vay: (xem thuyiit minh sii
V.16 - vay vd ng thu€ tdi chinh).
10. Tti sin c5 dFh thu6 tiri chfnh
NguyGn gi6
Sii du diu nam
s6 du cu6i nam
4.3 85.656.586
4.385.656.586
4.385.656.586
4.385.656.586
\)lol
t/.,(
. ,- . rGra trl nao mon ruy Ke
sii du ctiu nam
Khdu hao trong ndm
Sti du cu6i nam
30.853.190
28.985.588
59.838.778
30.853.190
28.985.s88
59.838.778
r(
lli
{)
)
Gi6 tri cdn l4iSi5 du dAu nam
Sii du cu6i nam
11. Chi phi tri trudc
a. Chi phi tri trudc ngin h3n
+ Cdng cu dung cu chd Ph6n b6
+ Chi phi phqc vp san xu6t kinh doanh nhiiu k!
+ C6c khoin kh6c
4.354.803.3964.325.8r7.808
3ut2t20t8
61.503.771
23.018.488
4.354.803.396
4.325.817.808
01/01/2018
1,208.831.581
l.019.229 .357
I 12.826.853
7 6.77 5.3',71
Cdc lhulxit minh nny td bA phqn hop fiAnh cdc Bdo c.io tdi chinh riAng' Trang 2j
cONG rY c0 PHAx rs0v s.l,N s6 l
BAN THUYET MINH BAo CAO TAI CIIINH RITNGCho ndm tdi chinh kil rh c ngdy 3l thdng l2 ndm 2018 Don vi tinh: Ding Yiet Nam
9.572.340.164
2.220.421.600
11.792.767.764
Gi6 trl hao mdn l[y k6
s6 du ttAu nam
Khiiu hao trong ndm
50 0u cuor nam
Miy m6c thi6t bi (*) T6ng cQng
38.485.283
f) ThuA fii chinh theo hqp ddng sti C1702058C2 ngdy 15/02/2017 vd Phuc luc sii OltlUNW YO.|I. T6ng gid.rr!
tiue h 3.986.960.532 dini, thdiTqn thu| j0 rhdng, ldi sudr rhua |o/o/ndm. ?'iin k!, cuqc ddm bdo ld 398.696.053 tl6ng.
L coNGTYC0PHANTHtIYSAN564
L sAN rHUyEr niIrNH sAo cAo rAr cniNn nrtNcL Cho ndm tdi chinh kilt thic ngdy 31 thang 12 ndm 201 8
vI6u s6 n o9 - ox
Don vi tinh: Eing Yi€t Nam
b. Chi phi tri trudc dli hgn
+ Thue d6t
+ Gi6 tri dau tu virng nuAi
+ Cdng cu, dung cu
+ Chi phi phuc vu sin xu6t kinh doanh nhidu k!
14.461.280.539
7.600.171.1l8
6.090.696.148
s47.434.458
23.700.208
t99.278.607
50.237.124.878
13.678.817.049
33.839.852.58s
1.455.394.554
123.935.553
1 .139 ,125.137
14.522.784,3r0 51.44s.9s6.459 \
12. Phii tri ngrli b6n 3Ut2t2lt8
Gid tri 56 c6 khi ntrngtre nq
Gi6 tri\
/,.\l'la. Ngin hgn
Nhi cung cip trong nu6c
- C6ng ty TNHH T & DY HuyLam
- C6ng ty TNHH MTVProconco Cdn Tho
- Cdng ty TNHHGI.IYOMARC'H ViEt NAM
- C1itg ty TNHH SX TM T,lnTh*in Thdnh
- )ng Trin Vdn Ben
- C6ng ty TNHH USFEED
- C6ng ty TNHH CJ VINA
AGN, CN Wnh Long
- C6ns ty Cii PhAn x'tK rhily. ^) ^,san(-an lno
- Cdng ty Cii Phdn HingVrong
- C6ng ry CA Phin Thiy Sdn.... ^, Jvt?l I hang
- C6c kh6ch hing kh6c
cOng
954.876.204.938
954.87 6.204.938
664.472.136
2.746.910.000
4.s50.194.280
17.728.068. t 65
57.821.446.736
27.829.646.493
954.876,204.938
954 .87 6 .204 .938
664.472.I36
2.746.910.000
4.550.194.280
17.728.068.165 17.628.589.288
9.671.716.370
11.387.200.000
56.621.564.744
45.930.698.579
1.007.872.136
3.461 .5 31.092 3.461.531 .092
1.007.872.136
1.085.450.000 1.085.450.000
9.810.150.000 9.810.150.000 :,1.994.976.000 11.994.976.000
21.145.661.331 21.145.661.3 i I
811.494.205.797 811.494.205.797
t 7.628.589.288
9.671.716.370
I 1.387.200.000
56.621.564.744
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954.876.204,938 954.876.204.938 1s7.704.148.209 157.704.148.209
13, Nguli mus trl tiln trufc
Ngin h4n
Nguoi mua trong nudc
+ C6Ng tY TNHH H Ng Cd
+ Cdc khdch hang khdc
Nguoi mua nudc ngoii
c0ng 11.888.224.587 2.223.334.663
3Ut2n0t8
11,888.224.587
8.469.489.689
8.300.000.000
169.489.689
3.418.734.898
0r/01n0r8
2.223,334.663
166.109.614
Trang 24
+ C6c khoin kh6c
c04g
01/0u2018
56 c6 khi ntrng trinq
157.704.148.209
157.704,148.209
57.821.446.736
27.829.646.493
157.704.148.209
157.704.148.209
166.109.614
2.057.225.049
Cdc thuyil ninh nay h bQ phln hqp thonh cdc Btio cdo tdi chtnh ang.
, c6NGTYCOPILINTHTYSAN564
L sAN rHUyEr MrNH sAo cAo rer cnixn nrtxcL Cho ndm tdi chinh kiit thic ngay 31 thdngt2ndm20lS
wtiu s6 r og - nx
Don vi tinh: Ddng ViQt Nan
14. Thu6 vi cdc khoin phii nQp Nhi nu&c
01/01/2018s6 da tngc nQp
trong ntrm 3yt2t2078a. Phii n$p
Thuti thu nhfp doanh nghiQp
KiCn Giang
Thuii rhu nhflp doanh nghiQp
Thu6 gi6 tr! gia teng
Thuii thu nhAp c6 nhen
C6c lo4i thu6 phii nQp khdc
cOng
422.405.544
22'7 .642.197
307.656.756
I I .443.460.132
3 .546 .394 .462
| 1 .422.67 4.134
422.405.544
161.543.842
50965 .245
11.'t46.540.892
20.785.998
15.086.291.s84 il.751.116.888 rs.s53.017.982 11,284.390.490
01/01/2018 TIng Giim 3I/t2t20t8b. Phii thu
Thuii gi6 tri gia Eng heng
nhip khiu nQp thta
thuii xu6t khSu
Thu6 nhip khiu
Thu6 thu nh{p doanh nghiQp
Ddng TAm
C6c loqi thu6 khac
cOng
293.309.669
6.580.881 16.849.868 6.580.881
I10.878.973
28.149.680
73.052.628
293.309.669
16.849.868
15. Phei tri kh6c
a. Ngin h4n
I al san thua chO gral quyet
Kinh phi c6ng tloin
Bno hi6m xa hQi , bdo hi6m y tli
Lai cham thanh to6n tiAn thfc ln phli trd
+ C6ng tl TNHH MTIt Proconco Cin Tho
PhAi ri Cdng ty CP. Todn thing
Phai tre c6 tuc
C6c khoin ph6i trd, phii nQp kh6c
c0ng
b. Diri h3n
C6ng ty CP Minh Thing
DNTN van Tai COng Thinh D6ng Th6p
c0ng
511.971.831 16.849.868 6.s80.88r 522.240.818
3yt2t20t8 01/01/2018
s49.108.728
253.560.522
135.373.461
297.2s8.088
297.2s8.088
34.274.950.888
3.416.941.250
691.261.506 I .599.01 5.567
39.618.454.443 3.042.100.619
549.108.728
267 .035.322
329.682.914
297.258.088
297.2 58.088
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5.000.000.000
700.000.000
s.000.000.000
700.000.000
Cdc thuyit minh ndy h bA phfln hqp thdnh cdc Bdo cAo hi chinh ri.ng.
56 phni nQp
trong ntrm
s0.96s.24s
14.385.278.598
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66.098.355
110.878.973
28.149.680
73.052.628
5.700,000.000 5.700.000.000
Trang 25
cONG rY c0 pHAx rnuy s.c,x s6 I
sAN rHuytr MrNH BAo cAo rAr cHiNH RrtNGCho ndm tdi chinh kiit thic ngdy 3l thdng 12 ndn 2018
wI6u s5 s o9 - ox
16. Vay vi nq thu6 tii chinh
0t/0u2018 I+
Gi6 tri 56 c6 khi nlngtri nq
55 c6 khi nlng triGid trinq
a. Vay vi nq thu6 tii chinhngin hqn
al, Vay ngiin hln
Vay bdng ViQt Nam Ddng
+ Ngdn hdng TMCP NgociThtrong ViCt Nam CN TPHCMQ)
+ NCdn hanC TMCP YietNam Thinh Vtqng (2)
+ Ngdn hdng HD Bank (3)
+ Ngdn hdng Diu Tu vdPhtit Triiin Yiet Nam - Chinhdnh Sdi Gdn (4)
+ NgAn hang TMC? ViCt i -sGD (s)
+ Yay cd nhdn bd NguydnThi Ngpc lnh
Vay bing D6 La Mi+ Ngdn hdng E<iu Ttr vdPhdr Triin ViQt Nam - Chinhdnh Sdi Gdn (4)
+ NgAn hdne TMCP Vi€t i -sGD (s)
+ Ngan hdng TNHH ShinhanVi(t Nam
+ c6ng ty Cho Thu€ TdiChinh TNHH MTY euiic TdChailease (6)
+ Ngdn hdng HD Bank (J)
Vay cdc b6n li6n quan
+ dng Cao Htu Minh
+ 0ng frdn Yan Tdi
730.089.47 5.629
574..J67.169.489
539.856.507.014
730.089.47 5.629
57 4.067.t69.489
539.856.s07.014
2.200.000.000
200.000.000
2.000.000.000
809.420.754.068
684.208.309.943
578.349.327 .617
59.988.115.986
2.200.000.000
200.000.000
2.000.000.000
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684.208.309.943
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59.988. t 1s.986
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2.000.000.000
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13.389.609.871 13.389.609.871 49.196.958.600 49.196.958.600
339.999.093.454 339.999.093.454 309.457.391.488 309.457.3g1.488
162.850.000.000 162.550.000.000 t 59.501.861.603 1ss.sl1.861.603
205.000.000 205.000.000 205.000.000
32.010.662.475 32.0t0.662.475 103.658.982.266 103.658.982.266
30.414.564.710 30.414.564.710
5.s83.018.375 5.583.018.375 26.g88.7gs.300 26.988.7s5.300
1.589.679.842 1.589.679.842
4.698.104.704
26.427.644.100 26.427.644.100 39.s67.837.710 3s.967.837.710
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Cdc thuyit ninh noy ld bA phln hW thdkh cdc Bdo cdo tdi chlnh ri|ng. Trang 26
Don vi tinh: D6ng Vi(t Nam
3UDn$fi
23.412.803.689 23.412.803.689
205.000.000
2.200.000,000
200.000.000
2.000.000.000
c6Nc rY c0 PHAx rntv sAx sd a
sAN rHUytT MrNH BAo cAo rAI cHiNH RrtNGCho ndm tdi chinh kiit th c ngdy 3l thdng 12 ndm 2018
rrliu sd r o9 - nx
Don vi tinh: Ding Vi€t Nam
a2. Chi6t khdu bQ chrirng tir
chi6t kh6u biing D6 La Mi+ Ngan hang Dau lt va
Phdt Tridn Yiet Nam - Chinhdnh Sdi Gdn (4)
+ Ngdn hang TMCP Yiet i -sGD (5)
+ NgAn hdng TMCP NgoqiThuong W - CN TPHCM (l)
+ Ngdn hang HD Bank (3)
b, Vay vir nq thu6 tiri chinhdli hqn
Vay dii hln
Vay bing ViQt Nam Ddng
+ Bd Trtin Thanh Lan
+ Bd Nguydn Thi NSoc inh+ Trin Vdn Tdi
+ Bd Phqn Thi Thu Hiin
+ C6ng ty Cho ThuA TdiChinh TNHH MTV Quiic TiiChailease (6)
Vay cdc b6n li6n quan
+ 1ng Nguydn Ydn Luc
+ Bd Vd Thi Thanh Trang
+ BA Dd Thanh Nga
+ 1ng Trdn Ydn Tri
c0ng
1s6.022.306.r40
156.022.306.140
57.693.718.080
35.990.432.807
35.990.432.807
543.114.807
3s.447.318.000
21.697.000.000
6.7I7.438.000
7.032.880.000
156.022.306.r40
156,022.306.140
57.693.718.080
35.990.432.807
35.990.432.807
543,114.807
3s.447.318.000
21.697.000.000
6.717.438.000
7.032.880.000
125.212.444.t25
125.212.444.125
59.263.256.295
33.786.434.3s4
33.786.434.354
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500.000.000
295.000.000
150.000.000
60.000.000
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2.922.000.000
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6.625.000.000
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295.000.000
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60.000.000
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2.922.000.000
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6.625.000.000
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J38.305.668.350 38.30s.668.350 59.970.836.315 59.970.836.3t 5
49.679.678.900 49.679.678.900
10.343.240.810 10.343.240.810 5.978.351.51 5 5.978.351 .515
263.000.000 263.000.000
280.114.807 280.1 14.807 1.396.496.354 1.396.496.354
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766.079.908.436 766.079.908.436 843.207.188.422 843.207.t88.422 \\
c. Chi ti5t gdc ngo4i ti cdc khoin vay ngin h4n bing D6 La Mi+ Ngin hdng Diu Tr vA Phat Tridn Viqt Nan - Chi nhdnh Sdi Gdn
+ Ngin hdnc TMCP yiet i -sGD
+ COng ty Cho ThuA Tdi Chinh TNHH MTV Quiic Ti! Chailease
+ Ngdn hdng HD Bank
+ Ngdn hdng TNHH Shinhan Vi€t Nam
c0ng
3ut2t20t8 01/01/2018
L337.786,00
1.186.060,00
205.112,55
1.756.487,00
69.931,27
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s 1.375.871,00 $ 4.555.376,82
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Cdc thuydt ,ninh nay td bA phin hqp thanh alc Bdo cdo tdi chinh eng. Trang 27
239.975,00
cONG rY cd pnAx rsi;v s,iN s6 q
BAN THTIYET MINH BAO CAO TAI CHiNH RIONG
Cho ndm tdi chinh kiit thic ngdy 31 rhting t2 ndm 2018
Iuiu s5 n o9 - oN
Don vi tinh: Ding fiet Nam
d. Chi ti6t g5c ngoei t€ cdc khoin cni6t rn6u bQ chrimg ttr bing D6 LaMy
+ Ngdn hdng Diu Tu vd Phtit Tridn Vi€t Nam - Chi nhdnh Sdi Gdn
+ Ngdn hAng TMCP Ngoqi Thuong W - CN TPHCM
+ Ngin hdng HD Bank
+ Ng6n hdng TMCP yiet i -SCO
cOng $ 6.712.476,00 S 5.507.47s,00
$
$
$
$
3ilDn0B2.481.948,00 $
2.137.220,00 $
44s.398,00 $
1.647.910,00 $
263.441,00
2,637 .337,00
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Thuy6t minh c6c kholn vay ngin h4n:
1. NgAn hAng TMCP Ngogi Throng ViQt Nam- CN TP. HA Chi Minh
S6 hqp a6ng : HD s5 0t l4l1838N-CTD ngny 2ll08/2018.
Thdi hqn vay: tir ngiy hqp ddng sta d6i bi5 sung c6 hiQu lgc d6n h6t ngdy lj /O8l2O1g.
L6i su6t: theo ttmg k6 udc nh{n nq.
56 du cu5i nam vay USD: 49.679.678.900 VIID (2.137.220,00 USD)
2. NgAn hlng TMCP Vift Nam Thinh Vuqng
S6 trqp Cdng :308/2018/HDHM ngty 27AZt20tB.
Thdi hqn vay: 12 th6ng.
Ldi su6t: theo ttng k6 u6c nh6n ng.
56 du cu5i nem vay VlrlD: 13.389.609.871 VI{DHinh thrlc bio ttim: Bat dong sin tai si5 6 dulng lc, KDC Trung Son, 6p 48, xe Binh Hmg, huygn Binh chdnh,TP.HCM.
3. NgAn hing HD Bank
56 hqp d6ng vay ngin hqn : 15939/I8MN/HDID , ngdy l9l07l20l8,t5ng h4n mric tin dgng Id 80.000.000.000 VI{D.Thdi hqn vay: 12 th6ng
L6i sudt: Theo tirng lAn nhfln nq.
36 du cu5i ntrm vay VIID: 23.412.803.689 V\tD56 du cutii nAm vay USD: 36.770.884.9t0 VIID (1.S81.294,00 USD)
Hinh thrlc bio tldm: - rh6 ch6p s6 tiiit kiQm; Hgp ddng tidn grli do HDBank ph6t hanh; Thu tidn ttr hdng xu6t khiu.
4. Ngin hing Diu Tu vI Phdt Tri6n ViQt Nam - Chi nhdnh Sii Gdn
55 hq'p ddng : 07-l 102(2016')tZOt8nO86925lHDTD.
Thdi h4n vay: Ttr ngny kj hqp ddng tdi ngity 27l6l2Ot|.Lii su6t: theo ttmg k6 udc nhdn nq.
56 du cu6i nam vay VI\ID: 339.999.093.454 Vl.lD
Sii du cu6i nam vay USD: 57.693.718.080 VflD (2.431.948,00 USD)
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Cdc thuyiit ninh nary ln bO phdn hap hanh cdc Bdo ctio tai chi h ri1ng.
01/01/2018
2.606.697,00
Trang 28
cONG rY cO pH,i.N ruty s.4,x sO I
nAN rswtT MrNH BAo cAo rAr cHiNH RrtNGCho ndm tdi chinh kiit thic ngdy 31 rhdng 12 ndm 2018
rvliu s6 r o9 - oN
Don vi tinh: D6ng Viet Nam
Hinh thric bAo tlim:- Thii chdp 6 td, m6y m6c.thi6t bi ddy chuyen sAn xuSt thuQc sd htu ctla kh6ch hing. ,l- Cim c5 cdc hqp ddng ti6n g'ii thudc sd htu cria khdch hing ho{c cdc s6 tiilt kiQm tiuQc sd htu cta 6ng Nguy|n V6n ;Lyc ho{c c6c s6 tiiit kiem thuoc sd hiiu BCn thrt 3 kh6c. H
- ThiS chip cln nhd s5 t++ ry Con, p. Nguy6n Thdi Binh, e.l, Tp.HCM. ),
- Thii ch6p c6n nhd tpi s6 zsvez Lc Hdng rhong n5i dai, p.t2, d.10, Tp.HCM. I- Th6 ch6p cIn nhd tai s6 130 Nguy6n Th6i Binh, p. Nguy6n Th6i Btnh, e.t, Tp.HCM. l
- Thi! ch6p cen nhd t4i s6 SzZIB eu6c L0 13, e. Tht Dr?c, Tp.HCM- Thta d6r sr' 107, I10, 116, t17, 120,787,788,td bnn d6 s6 :, 6p Qui L6n 2, x6 Thanh Qudi, huyQn Vinh rhqnh, Tp. ICan fno.- ]'-hta d6t s6 t2g, t3o, t 3l, 136, 736, td bnn d6 s6 3, 6p Qui L6n 2, x6 Th4nfr Qu6i, huyQn Vinh rh4nh, Tp. cin Tho.- Thii ch6p Quydn sd h0'u ting him vd khu kinh doanh dich qr tga l4c t?i chung cu orient epart.ent s6 331 B6n VanD6n, P.l, Q.4, Tp.HCM.
- Thta ddt s6 438r ,4382,4386,4391, 43.96, td ban ttd si5 l, dp T6n Long, xa rin M!, huyQn Chq M6i , An ciang.- Thta d6t s6 485, 4390, td bnn dd s6 l, 6p T6n Long, x6 rdn tray, huypn Chq Mdi , An ciang.- Thua d6t s6 486,4st,4383,4387,4394, td ban dd s5 t, 6p Ta; Lon;, xa Tin M!, huyQn Cf,q M6i , An Giang.- Quydn sd hitu c6ng trinh tr6n d6t tai KCN cdng c6 Tic c{u, 6p Minh enong, ia nintr An, huyQn chdu Thdnh, Ki6nGiang.- Xe tl6ng lpnh, xe 6 tO tei, xe 6 t6 con dugc k6 rrong hgp ddng tin dpng.
5. Ngin hlng TMCP Viet A -ScDS6 hqp adng : 020-28t t7 N ABTHDCHMTD.
Thdi h4n vay: 12 thdng.
L6i sudt: theo tung k6 udc nh{n ng.
s6 du cu6i n6m vay MrtD: 162.850.000.000 V|{DSi5 du cu6i nam vay USD: 43.888.686.725 VIID (1.887.885,00 USD)Hinh thr?c bio dim:
- M6y m6c thi6t bi t?i c6ngry cp rhty san s5 4- cang c6 Tic c{u, 6p Minh phong, x6 Binh An, huyQn chdu Thinh,tinh Kien Ciang rheo HD th6 ch6p..- Quydn st dung ddt ve toan bQ tei san gin lidn vdi d6t taa l?c tai thua d6t s5 2625, td ban dd s5 5, c1m chi nh6nh BinhThdnh, x6 Binh Thanh, huyQn Thanh Binh, Ddng Th6p.- Quy6n st dpng dat tqi thua a6t s6 :032, 3033,-t& ban d6 si5 5, xa ninh ttranh, huyQn Thanh BInh, D6ng Thrip.- B6t dong san t?i thta d6t s6 3152, td btn dd sri s, xa ainh rhinh, huyQn Th""r, rir"t, Jd"giiil.-
-
- Toin bQ mdy m6c-thi61bi c6c phuong tien vAn tai dang d{t tpi C6;g ty cp Thrty san sti i- Crri *anu o6ng ram.- Tonn bQ thanh phim t6n kho lufln chuydn d6 t4i kho c6ng ty ce rhny sin s6 +- itri ntuinn odng tam.- 6.700.000 c6 phi6u c6ng ty cP Thriy san s6 4 thuQc sd htu'cta c6c tlinh vi6n HQi ttdng quin trl noic ucn ttrt :.- Hqp ddng tiAn grii c6 k! h4n tqi VAB 6 th{ng.- Quydn ttdi nq ph6t sinh ttr L/C xu6t khAu.
6. C6ng ty Cho Thue Tli Chinh TNHII MTV eu6c T6 Chailease56 ngp Adng vay OAi hpn : Cl702958C2-pC.Thdi h4n vay: ngdy vay 1510212017.
56 du cu6i nam: 280. 4.807 VIID
Hinh thtlc bio tl6m: - Blng chuyin cip d6ng: 2.152.958.987 VND- HQ th5ng lqnh: 1.834.001.845 VND- cie thanh to6n: 2.542.442.840 YttD.
Trang 29Cdc thuyit ninh n y ld bO ph1n hW thunh cttc Bdo ctio tdi chinh rieng.
cONG rY cd pnAN rnuy sAN s6,r
sAN rrilryEr MrNH BAo cAo rAr cniNn RrtNGCho ndm tdi chinh k& thic ngdy 3 I thdng I 2 ndm 201 8
tlt6u s5 B 09 - ox
Eon vi tinh: D6ng Vi€t Nam
VI
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a. Bing O6i chi6u bi6n rfQng cna V5n cht s& hiru: xem rrang 37.
b. Chi ti6t v6n g6p cta cht s& hiruV6n g6p cria NhA nu6c
6ng Nguy6n Vln Lgc
6ng Th6i CulngViin g6p cria cAc c6 ddng kh6c
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Si5 luqng cd phidu qui tit 109.052 cri phiiiu
c. Cdc giao dich vi v5n vfi cdc chri sd hiiuvi' phen ph6i c6 tric, chia tqi nhu{nViln g6p cria chi sd h&u
Viin g6p dtiu ndnVdn gdp tdng trong ndm
ViSn g6p gidm trong ndm
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c6 tfrc, lqi nhuan da chia
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LO pnteu pho thong
56 luqng c6 phi6u dusc mua lai^: ,.:LO Pnteu Pno hongSii luqng c6 phiiiu rlang luu hanh
Cd phtdu phii th6ngM€nh Sid cii phiiiu tlang luu hdnh: ding Vigt Namtcii phtiu.
e. C{c qu} cia doanh nghigp
Qui dAu hr ph6t tri6n
Quy kh6c thuQc ngudn v5n hihr sO htucOng
fl Qui diumd rqpg quy
l. Doanh thu bfn hing vi cung c6p dich vg
Doanh thu b6n hang thty sinDoanh thu cung cdp dlch vp chung cu
Doanh thu dich vp gia c6ng
Doanh thu kh6c
cOng
16r.606.460.000 r61.606.460.000
NIm 2018 Ntrm 2017
r y lf von gop
26,90%
24,820/o
9,32%
38,28%
0,67%
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1.090.520.000
01/01/2018
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3ut2tz0t8 01/01/201816.160.646 16.160.646
16.160.646 16.160.646
I6.160.646 t 6.160.646109.052 109.052109.052 109.052
16.0s1.594 16.051.s94
16.051.594 16.051.59410.000 10.000
3u72n0fi 0u0tt20t85.487.848.558 5.487.848.558
5.545.000.000 5.195.000.000
11.032.848.558 10.682.848.558
dltng vdo viQc diu tntu phdt fien duqc trich lQp ti lqi.nhuen sau thud rhu nhrtp doanh nghiQp vd ctuqc stmd sdn xudL kinh doanh ho\c &iu tu chiiu stiu cia doaih nghigp.'
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NIm 2018
1.573.812.213.215
3.327.723.726
Ntrm 2017
7l 1.566.138.559
2.662.655.462
46.351 .l l9204.554.870112.634.304
1.577.252.577,245 714.479.700.010
Cdc thtydt ninh aay ld b8 phQn hqp thdnh cric Btio cdo ti,i chinh i\ng. Trang 30
nAN rulryfT MrNH sAo cAo r,q.r cHfNH nrtNcCho ndm tdi chlnh kiit th cngdy31 thdng12ndm2018 Don yi tinh: DOng Yiet Nam
2. Cdc khoin giim trir doanh thu
Hing b6n bi tri l4i
Giim gi6 hdng b6n
cOng
3. Doanh thu thuin vi bln hlng vir cung c5p dich vg
Doanh thu thuAn b6n hang
Doanh thu thuin cung cAp dich vq chung cu
Doanh thu dich vu gia c6ng, ty th6c (thty s6n)
Doanh thu kh6c
cOng
4. Gi6 v6n hlng binGid v6n hing b6n thriy sAn vd dich vtr
Gi6 v6n cta dich vp chung cu
cOng
5. Doanh thu hoqt ilQng titi chinh
Ldi tidn grli, ti6n cho vay
L6i tir g6p v6n toin thingLai ch6nh lQch r! gi6 tl6 thuc hien
Lai chdnh IQch f! giA chua thgc hiQn
c0ng
6, Chi phf tii chinh
LAi tidn vay ve thuC tAi chinh
Lai chiiSt ktrAu bO chimg ttr xuAt khAu
L6 ch€nh lQch $ gi6 di thuc hiQn
L6 ch€nh lQch I gi6 chua thgc hien
Chi phi tdi chinh kl6c
c0ng
4.907.771.600 3.100.610.730 1
Ntrm 2018
4 .907 .77 1 .600
Nim 2017
2.404.101.280
696.509.450
S
\
)c
sNIm 2018
1.568.904.441.615
3.327 .723.726
112.634.304
1.572.344.799,645 711.379.089.280
Nim 2018
1,490.314.621.523
1.083.308.398
Ntrm 2017
593.044.609.130
963.3 80.263
1.491.397,929,921 594.007.989.393
Ntrm 2018
3.804.248.261
18.663.276.884
712.500.685
r.84r.621.096
Ntrm 2017
7.613.165.334
t.147.584.079
973.393.9t9
25,02t,646.926 9.734.t43.332
Ntrm 2018
50.557.008.023
862.414.765
1.250.304.t79
4.91 1.007.583
57.580.734.550 62.580.179.233
Nnm 2018 NIm 2017
| .7 67 .734.499
15.297.019.550
483.4't 4.312
861.947.8',17
10.040.516.777
2.915.7 48.709
2.320.053.030
18.288.991 .519
1.303.609.689
1.018.224.958
9.714.502.t397 .022.377 .642
3,
G.HA
S/
4.H\
31.366.441.724 39.661.158.977
Trang jl
cONG rY c0 PH.i,x rs0y sAx sd l Maus6B09-DN
7. Chi phi b6n hAng vh chi phi quin lf doanh nghiQp
a. Chi phi b6n htngChi phi nhdn vi6n
Chi phi vAt lieu, bao bi
Chi phi dpng cp, dil dung
Chi phi kh6u hao TSCD
Chi phi dich vp mua ngoiiChi phi bang tiAn kh6c
c0ng
NIm 2017
708.46s.s27 .829
2.662.655.462
46.351.1l9
204.ss4.870
NIm 2017
56 .890 .280 .7 42
294.104.160
4.013.428.106
1.360.585.002
21 .781 .224
Ctic lhutA ninh r,dy ld bf phsn hqp thanh cdc Btio cdo tdi chinh ridng'
BAN ruuytT MrNH nAo cAo rAr cnixu nrtNcCho ndm tdi chlnh kiit th c ngdy 31 rhdng t2 ndm 2018
Ntiu s6 s oq - ou
Don vi t[nh: D6ng Vi€t Nam
b. Chi phf quin lf doanh nghiQp
Chi phi nh6n vi6n
Chi phi vit liQu, bao bi
Chi phi dd dtng vin phdng
Chi phi kh5u hao TSCD^, | ,, .^ .,l nue, pnr, l9 pnr
Chi phi dich vg mua ngodi
Chi phi bing tiAn kh6c
cOng
8. Thu nhip khdc
Thu thanh lf TSCE
Xrl lf c6ng nq
Thu nh0p tt h6 trq
C6c khoan kh6c
COng
10, Chi phi sin xu6t, kinh doanh theo y6u t5
Chi phi nguy€n liQu, vdt li9u
Chi phi nh6n cdng
Chi phi khAu hao tai san c6 dinhChi phi dich vp mua ngodi
Chi phi kh6c bing ti6n
c0ng
f. S6 tiin di vay thyc thu trong ntrm
- Ti6n thu ttr di vay theo khii u6c th6ng thuong
Z. S5 tidn ata thyc trA g5c vay trong n6m
- Ti€n tri ng g6c vay theo klr€ uric thOng thudng
5.294.617 .090
154.7 69,024
345.051.116
849.301.006
8.858.521.601
1 .07 5.628.817
7 .529.026.361
10.741.500
324.143.906
621.141.773
187.816_429
8.347.414.318
1.906.728.058
16.577.888.654 18.927.012,345
NIm 2018
19,336.331.674
432.905.493
23.5',79.443
19.792.816.610 297.884.606
NIm 2017
618,950.207
416.539.549
73.344.803
Ntrm 2018
200.093.500
388.720.034
6.182.262.740
6.771.076.274 1,108.834.559
Ndm 2018
1.721.858.060.468
41.520.654.340
10.591.065.046
40.481.292.380
5.424.666.470
Ntm 2017
574.637.586.323
48.151.799.809
1 1.573.806.215
54.141.415.015
8 .47 4 .26r .287
vII. THONG TIN 86 SUNG CIIO CAC KHOAN MUC TRiNH BAY TRoNG BAo cAo LUIJ CHUYTN TIt,N TE
Ntrm 2018
t.1s6.784.142.169
Nim 2017
1.738.315.000.803 Y\t&
3NEm 2018
(1.233.618.698. r 07)
Ntrm 2017
(1.718.s89.988.874)
VIII. NHITNG THONC TIN XTTAC
l. Nhfng khoin nq tiam ting, khoin cam k6t vir nhtrng thdng tin tiri chinh kh6c:
Kh6ng c6 khoin ng tidm ting, khodn cam kiit vi nhang thdng tin tdi chinh kh6c y6u cdu phii c6 c6c ttidu chinh holcthuy6t minh trong 86o c6o tdi chinh.
Cac thuyiit minh ndy ld b0 phdn hop thdnh cdc Btio crio ldi chlnh riang. Trang 32
cONG TY c0 PEAN TH0y sAN s0 4
9, Chi phi kh6c
Cec khoan phat ve truy thu thuii
Xu l! c6ng ng
C6c kholn kh6c
cOng
NIm 2017
204.763.714'13.839.200
19.281.692
1.8r9.875.738.704 698.541.762.212
cONG rY c0 PHAN rHty s,iN sO 4 Ir.tiu s6 s og - ox
sAN rHUytT MrNrr BAo cAo rAr cHiNH RrENGCho ndm rdi chinh kh thi,c ngdy 3t rhdng 12 ndm 2018 Don vi tinh: D6ng Vi(t Nant
2. Cdc sg kiin ph6t sinh sau ngiy t6t thric ntrm tli chinh
Ngiy 26 th6ng 4 nim 2018, Dai hQi tldng c6 tl6ng thudng ni6n n4m 2018 cria C6ng fy C6 fnan Thriy Sin Sr5 + - Banhnnh Nghi Quy6t s6 otruQ-ogco ae th6ng qua noi dung:
+ Thdng qua phuong 6n ph6t hdnh c6 phiilu phd thong ri6ng ld cho mQt (01) Nhn tfAu tu chiiln lugc Philippine s6 luqngc6 phi6u d1r kiiin ph6t hdnh 45.000.000 c6 phi6u (56 luqng cd phi6u dang ltru hanh tai thdi diAm hlQn t4i la 16.051.594
c6 phi6u).
+ ci6 chdo ban du ki6n: Uy quyEn cho HDQT quy6t dinh nhtmg kh6ng thAp hon gi6 thi trulng binh qu6n tl6ng cta ctac6 phi6u TS4 trong 30 phi€n gin nh6t (kd tt ngdy 26104/2018 trd vA trudcl Yi khdng th6p hon 10.000 d6ng/ c6 phii5u.
+ Th6ng qua phuong 6n phit hAnh tr6i phiiiu ri6ng ld kt6ng chuy6n d6i c6 tii sin tlAm bAo cho Nhi tliu tu chiiin lugc,
d6i tuqDg ph6t hdnh nhi dAu tu trong nudc vi ngoii nu6c tl6 ting V5n ttidu lQ. Tr6i phitiu c6 mQnh gi6 1.000.000.000
Vl\rD (MOt fi ddng) mQt Tr6i phi6u; Si5 luqng chdo bin 300 tr6i phiiiu; T6ng gi6 tr! chAo b6n du kiiin (theo mQnh gi6
tr6i phi6u) 300.000.000.000 \TID (Ba trem tj ddng); Gi6 ph6t hdnh bang 100% mQnh gi6; Thdi gian ph6t hdnh nam
2018; Ki han 02 nlm k6 ttr ngiy nhd diu tu hodn tAt nQp ti6n mua tr6i phiiiu ("ngdy phdt hAnh"). Dting ti6n ph6t hinh:Ddng ViQt Nam (Vl\tD); Ngay d6o hqn 02 ndm kA tt ngny ph6t hdnh; Lai sudt tha n6i; Lai su6t 6p dung cho 02 ki tinh
l6i tliu ti€n cta Tr6i phi6u le t6i da kh6ng qui 370lnim. Mgc dich sri dqng v6n: Tdng qui m6 hoqt dQng.
3. Giao dich vfi cic b6n li6n quan vi thinh vi6n cht ch5t
Cdc giao tllch lrgng ydu vd sd dtr vhi bAn fiAn quon vd cdc thdnh vi1n chi chdt trong ndm nhr sau:
Ben li6n quan M5i quan hQ Tinhch6t Eiao Ph6t sinh tronE ,# ffi#*,
6ng NguyEn Ven Lvcchn tich Hoi d6ngquAn tri - T6ngGi6m d5c
Ung tidn <liu tu
Vay dii h4n
Trd vay ddi h4n
2.979.938.000
(21.697.000.000)
Bd D6 Thanh NgaVay ddi hqn
Tri vay ddi h4n
7.862.632.000
7.454.752.000
BA V6 Thi Thanh Trang Ph6 Tiing Gi6m d6cVay ddi hqn
Trd ddi h4n
21.731.100.000
24.368.600.000
(6.7 r 7.438.000)
6ng Cao Htu MinhChdng ba Vo ThiThanh Trang
Vay ngln h4n
6ng TrAn Ven TriEm Ong Nguy6nVf,n Lgc
Tri vay dii h4n 12.483.000.000
6ng Trln VIn TdiEm 6ng Nguy6n
VAn LUcVay ng6n h4n (2.000.000.000)
Cdng ty c6 Phan ToAn Thing C6ng ty conGi6 diu tu thanh lf16 d6t Long H{u
(34.274.9s0.888)
Aic thqil ninh nay ld bA phin hoP thonh cdc Bdo cdo hi chinh iang. Trang 33
\
)I"1:t
\
78.943.000.000
60.168.000.000
Ph6 T6ng Gi6m d6c(7.032.880.000)
(200.000.000)
\la1,.t\
1
cdNG rY cO PHAx rsty s,4,x sO l
sAN rIilryET r\drNH BAo cAo rAr crr[NH RrtNGCho ndn tdi chinh kit thic ngdy 3l thdng 12 ndm 2018
Miu.5toq-oN
Don vi tinh: Eing YiCt Nam
+ Thu nhip cta thinh vian cht ch6t trong ntrm:
HQi tldng qutn tri, Ban ki6m so6t, Ban T6ng Gi6m
d5c
Thir lao, luong,thuong
Phdt sinh trongntrm
1.791.481.936
s6 du cu6i ntrmphii thu (phei tri)
4. Trinh bly tiri sin, doanh thu, k6t qui kinh doanh theo bQ ph{n: xem trang 38.
5. Th6ng tin vt hogt ttQng ti6n tgc: C6ng ty v5n ti6p tpc hopt <lQng trong tuong lai.
,'!+rtsilt
/\NGI.IdI LAP BITU/ KE TOAN TRI,dNG
DO THANH NGA
Tp Hd chi Minh, ngay 28 thdng 3 ndm 20
D6C
NGUY6,N VAN LI/C
%s
)
THOY SAN
CONG TYCO PHAN
so4
Aic httit ninh noy td bA ph1n hqp thAnh cdc Bdo cdo hi chinh ang' Trang j4
L/
4OrJ
r(
a
IIIIIII1IIIIIIII
cONG TY c6 pu,iN rxuv sAN so I
eAN rHuvfT MINH BAo cAo rAI cHiNH RrtNG
trtiu sti B 09 - Dx
Don vi tinh: Ding Yi€t NamCho ndm tdi chinh kiit thnc ngay 3l thdng 12 ndm 2018
Y.2. Citc khoin dAu tu tiri chinh
b. DAu tu g6P vlin viro tlon v! khdc 3il1212018 01/01/2018
^.. Iula goc Ds phdng Gi6 t4 hsp If ^., Iula goc Du.1hd1g reiri t4 hqp Ii34.315.972.888
34.315.972.888
34.315.972.888
34.31s.972.888
34.307.972.888
34.307.972.888
34.307.972.888
(*) Ngdnh nghi tinh doanh vd tinh hinh hogt ilQng crta cdng ty con nlur sau:
- C6ng ry C6 phAn Toin Thing c6 trq sd clinh_ t?i Khu c6ng nghiQp I,ong Hdu, Xn Long Hfu, HuyQn Cin GiuQc -Tinh Long An. Hoet ttOng.theo Gi6y chring nh{n dnng kjil;T;J;i;e"c k)r;16 c;"g r; pr,i, ,6 iroozszzoiao'sJr6 ho'ach vn Dau tuiinh.Long An c6p lnn dAu ngny rcfiDooi-, thay d6i lin thri 3 ngiv 1ll9/200e c6 v6n
aiE, re ra, 60.000.0-00:000 vr.rD ],.i*e d60o.000 c6 phin (mQnh gi6 100.000 tt6ng/c6 phin); Trong tt6 v6n cria c6ng ty c6 ptri'n rn,iv san s6 + Ie: s8.800'000.000 vl{D -
tuong ftng 588.000 c6 pha", - "ii6;'98";
v6n didu rd. rr,ii iia, r,ien tqi, giri t-i aiu t" cta c6ng ty c6 pin Thriv sin Sii 4 vio c6ng tv c6 phAn Toin Theng h
34.31,.972.ss8 vND (9 lQ v5n thuc g6p B s7,19% viin diAu lQ).
- Ngny 26 th6ng 4 nim 2018, Dai hoi ddng c6 tl6ng thudng ni6n nim 2018, theo nQi dung cria Nghi Quyilt s6 otruQ-ogco cta C6ng Ty Cr5 Phin Thriy Snn Si5 4 dE th6ng
qua cic nQi dung:
+ Th6ng qua viQc chAp thu6n cho Ong Nguy6n v6n Luc.- cht Tich HDeT ki6m Tiing Giim d5c vi Bi vo Thi Thanh Trang - Ph6 T6ng Gi6m ttiic ti6p tuc lim tlai di€n phin
v5n cria"C'6ng Ty ca inan fnty sen so c t4i cong ty C6 Phan Tcirn Thing'
+ Th6ng qua viQc riy quyAn cho HDer chrl tt6ng thuc hiqn viQc chuy5n nhugng phin vrin g6p cria c6ng Ty c6 rhin rhriy sen sii 4 tgi c6ng ty c6 PhAn Toan Thing. Ho[c/
,e "rruv?r,
nr,oqng tii *n c,i" cong iy C6 rhin rhty Snn sii 4 tai C6ng ty c6 Phin T<iLn Thing.
- Nnm 2018 - c6ng ty Ci5 phin Toan da thuc hiqn Thanh lf Hqp d6ng thu6 lai Khu tt6t K.06 voi C6ng Ty C6 Phin Long Hiu - li 16 d6t Toin Thing de thu6 lam tru sd hoat
d;r; ;a" *uit Lint' j** tir ngny 08/l l/2007.theo Hsp dting thu6 h] aAt s5 ooatzooT/tDTD-LHC-MAR v6i t6ng giri tri thanh lf theo Bi0n bin thanh li s6 49212018/8B-
LHa-csKH la 56.383.070.119 tl6ng (tE bao g6m thu6 GTGT)'
Arc huyit ninh fiy ld bi PhAn hgp tknh cdc 86o cdo tdi chinh.
i/ R.{p "Yr\\ ti.'/' Q -r'o..,Y;\ tlc| /z < 91 \"-\\
34.307.972.888
34.307.972.888- Diu tu vio c6ng tY con
C6ng ty C6 Ph,n Todn Thiing (*)
C0ng 34.315.972.888 34.315.972.888 34.307.972.888
Trang 35
cONG TY c6 PnAx rn0v sAlt s6 I
BAN THUytT MrNH BAo cAo rAr cnir'ur nrtNcCho ndm tdi chinh kiit th c ngay 3l thting 12 ndm 2018
tvt6u s5 n oq - oN
Don vi tinh: E6ng Viet Nam
v.8. Tai sen c6 dlnh hfru hinh
Nhi cua, vit ki5ntrric M6y m6c thi6t bi Phuong tiQn v$n tii
Thi6t b! dBns cu Tdri sin c5 dinh hfruquin lf hinh khicKhoin mgc
Nguy6n gi6
S5 du tliu nam
Mua trong ndm
DT XDCB h.thdnh
Tdng ktuic do PhAn bqi lqi
Thanh lit, nhuyng bdn
Gidm khdc do Ph,in loqi lqit, -so du cuor nam
1s6.411.5s3.896
8.451.250.000
148.43 I .300.139
47.746.000
824.912.179
(2.700.446.290)
7.097.278.789
(90s.041.040)
(3.371.4ss.177)
2.820.782.572
21.139.859.190 1.5 86.3 81.743
119.066.092
2.333.03 3.416 8s s.217.3 I 4
(6.534.326.502)
(641.707.73s)
rs7.686.769.659 23.591.958.698 2.441.599.057
Gi6 ti hao mdn l[Y k6
S5 du ttiu nem
Khdu hao trong ndm
Tdng khdc do Phdn loqi lqi
Thanh lj,, nhtqng bdn
Gidm do phdn loqi lqi
Sti du cu5i nem
32.918.734.290
4.657.024.954
404.453.105
(2.s61.4 t s.s98)
75.473.824.193
3.916.98s.639
426.741.758
(2.347.432.498)
16.115.803.754
1.403.293.883
535.398.464
3.953.993.219
287.488.020
(896.1 se.052)
(1.813.630.s8s)
1.531.691.602
129.637.524.082
10.451.058.378
r.813.630.585
(s.80s.007.148)
(1.813.630.s8s)
134.283.575.311
r.17s.168.625
186.26s.882
447.037.258
3s.418.796.751 1.808.471.765
123.492.819.606 72.957.475.946 5.024.055-436
122.267.972.908 69.133.392.935 5.s37.462.s97
+ ci6 tri cdn l?i cria TSCDHH da dtng d6 th6 ch6p, cim cti <lem beo cic khoin vay: (xem thuyitt minh s6 v.l6 - vay vi ng thu6 tai chinh)'
r Nguy€n gi6 tdi sen cii dlnh htu hintr cutii ty aa fn6u hao h5t nhLrng v6n cdn st dung: 17.516.351-382 \'IID.
Cdc rhuyit ,ninh dy b bQ phQn hqp thnnh coc Bdo cdo hi chinh'
41 I .213.1 l8633.127.292
3.143.285.570
t.289.090.970205.028.849.675
198.861.046.703
\\r,\ i6s' os iF./ il?i vr:i^i'lllTrang 36
t t t l l t l l l l l t t l l l l I l l l l l l l l l l l l l I
Tdng cQng
334.666.373.757
47.746.000
8.570.316.092
4.013.162.909
(10.r39.813.832)
(4.013.162.912)
333.144.622.014146.603.512.028
77.470.119.093 18.054.496.101
Gii tr! cdn l3iSt5 du diu nam
56 du cuili nem
IIIIIIIIIIIIIIIIIIIIIIIII
tvt6u s6 s oq - nN
V.17. Viin cht sO hfru
a. Bing d6i chi6u bi5n dQng cta V6n chri s& hfru
V6n g6p cta chi Thing du viin cdphAn
Qui ilau tuphit tri6n
Lqi nhuin sau thui!chra phAn ph5i
s& htu ^1 ..1Lo phreu quy c0ng
Khoin mgc
S6 au aiu nim trudc
- Lii trong nim
- Ting kh6c
- Giim khic
s6 du cu5i nim tnn6rc 161.606.460.000 88.511.629.767 (
161.606.460.000 88.511.629,767 (1.975.998.32s) 5.487.848.558 5.195.000.000 6.863.419.860
5.119.342.712
944.000
(230.31 1.601)
11,733.394.970
265.688.359.857
5.119.342.7 t2
944.000
(230.3 i 1.601)
270.578.334.967r.97s.998.328) 5.487.848.558 5.195.000.000
88.511.629.767 (1.97s.998.328) 5.487.848.558 5.195.000.000 11.753.394.970 270.578.334.96756 au alu nrm niv
- Ldi trong nim
- Chi tra c6 tuc
- Trich lip c6c qu!
- Trich qu! khen thudng,phric lqi
- TIng kh6c
- Giim kh6c
s6 dr cu5i nim n
&"*,alr
3 50.000.000
16r.606.460.000 88.511.629,767 5.487.848.558 5.545.000.000
13.465.192.059
(8.02s.797.000)
(3s0.000.000)
(2.775.9t4.318)
360.000
(s4.280.002)
14.012.955.709
t3.465.192.059
(8.025.797.000)
(2.77s.914.3t8)
360.000
(s4.280.002)
273.187.895.706
r - -: ^ ,!- :: ;.+ "1 /e+ ct .sruy h bo phdnlW*tn[a4g,BAo cdo tii chinh.
\o.-;'= *,
(l.975.998.328)
Trang j7
cONG TY cO PnAx rntrv sAx s6 I
nAN ruuvfT MINIr BAo cAo rAr cHiNH nrtxcCho ndm tdi chinh lait thic ngay 3l tfuing I2 ndm 2018 Don vi tinh: Ding YiQt Nam
Qui kh:ic thuQc
v6n chri sd hiru
161.606.460.000
ir A,i
IIIIIIIIIIIIIIIIIII1IIIIIIlII
cdNG TY cO Pu.,i.N ruuv sAN s6l
BAN TrruyEr MrNrr BAo cAo rtr cnlxn RrtNGCho ndm tAi chtnh kiit thtilc ngdy 31 thdng t2 ndm 2018
trli, sii B 09 - onrtx
Don vi tlnh: D6ng ViQt Nam
Chi nh6nh DdngChi ti6u
Chi nhdnh Ki6nGiang
Vin Phdng T6ng cQng Logi trt T6ng cQng toin DNTlm
l. Doanh thu thudn
Doanh thu thuin tir b6n hang b6n ra b6n
ngodi
Doanh thu hoqt dQng tii chinh
2. Chi phi^., Iura von
Chi phi hogt tlQng tdi chinh
Chi phi ban hnng
Chi phi qunn lf doanh nghiQp
3. Lqi nhuin tir ho4t tlQng kinh doanh
4. Tii sin bQ phfn
5. Nq phii tri bQ phin
48.096.124.236 1.523.386.872.391
217.972.874
861.803.018 1.572.344.799.645
2.576.42A 24.741.097.632 25.02.1.646.926
1.572.344.799.645
25.021.646.926
1.491.397 .929.921
57.580.734.5s0
31.366.44t.724
16.577.888.654
443.451.723
2.059.168.738.312
r.78s.980.842.606
36.s06.953.000
4.207.142.387
6.096.530.958
1.401.519.862
'161.950.903
62.987.479.262
s4.630.992.203
2.1 18.528.351
I .995 .052.627 .573
1.730.370.953.357
s.860.s22.282
16.560.309.613
1.683.098.008
3.335.998.278
(1.837.027.s31)
1.t28.631.477
978.897.046
1 .491 .397 .929 .921
57.580.734.550
31.366.441.724
16.s77.888.654
443.451.723
2.059.168.738.312
1.785.980.842.606
Cdc tht.ydr ninh ndy ld bA thAn hw rhdnh.&3!6 gpli chinh. Trang 38
VIII.4. Trinh biry tiri sin, doanh thu, k6t qui kinh doanh theo bQ phin
C6ng ty chi kinh doanh trong linh 4rc thty hii sin, doanh thu thriy h6i sin cht yilu chiiim tr6n 90% tiing doanh thu. Ban T6ng Gi6m d6c cta C6ng ty xac dinh rang, viQc ra cdc
quy6t dinh quan lj chri yiiu dya tr6n c6c khu Wc dia li mn C6ng ty cung c6p sAn phAm, dlch 4r chri kh6ng dga trCn linh w. c kinh doanh. Do viy, b6o c6o bQ ph{n chinh yilu ctaC6ng ty duo. c l{p theo Khu vyc tlia lj vd kh6ng trinh bdy b6o c6o bQ ph{n theo linh vyc kinh doanh
Bdo c{o bQ phin chinh y6u: theo khu vr;c ttla If
t.449.030.454.638
36.813.282.550
23.s86.812.758
I1.840.370.514
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