Bdo ccio caa Ban Timg Gicim d6c va Bdo ccio tai chinh do dupe kiim loan

CONG TY CP DUVC PHAM TRUNG UtiNG VIDIPHA

Niim 2016

Dim kiern roan biii:

CONG TY TNHH DICH VV TI1 VAN TAI CHiNH Id TOAN VA MEM TOAN PHIA NAM (AASCS)

29 VO Thi Sau, Qu'an 1, TP. Ho Chi Minh; Di0 thoai: (08). 38205.944 - 38205.947; Fax: 38205.942

1

CONG TY CP DOC PHAM TRUNG IfONG VIDIPHA Dia chi: 184/2 Le Van Sy - Plniong 10 - Quan Phu Nhuan - TP. Ho Chi Minh.

NOI DUNG

BM) cao dm Ban TOng GUIs] (Mc

BM) cao kiem toils dt)c Yap

Bao cao tai chinh da dtrcrc kiem town

Bing can dtii ke toin tai ngay 31 thing 12 nam 2016

Bio cao ket qui hog demg kinh doanh nam 2016

Bio cao km chuye'n tien tg nam 2016

Bin thuyet minh bdo cao tai chinh cho nam 2016

03 — 04

05

06 — 07

08

09— 10

11 —39

.CONG T I +401 *Om Wu 'en vy ytho

cfliNti 0.71 VA KIEM TOAll

NAM

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CONG TY CP DU 1C PHAM TRUNG UONG VIDIPHA Dia chi: 184/2 Le Van Sy - Phuong 10 - Qudn Phu Nhut:in - TP. Ho Chi Minh.

BAO cAo CUA BAN TONG GIAM DOC

Ban TAng Gidm doc Cong ty CP Duvc PhAm Trung "Yong Vidipha (sau day goi tit lA "Cong ty") trinh bay Bao cao cua minh va Bao cao tai chinh cua COng ty cho ram tai chinh ket thuc ngAy 31 thing 12 nam 2016.

Cong ty CO PhAn Duac PhAm Trung Yang VIDIPHA &me thanh lap theo Quyet dinh so 468/2003/QD-BYT ngay 30 thing 01 nam 2003 dm BO truing BO Y Te ve viec chuyen Cong ty Phat Trien Ky Nghe Duqc Trung hang truc thuOc TOng Cong ty Duqc Viet Nam thanh cong ty co phAn; GiAy chimg nhan slang ky kinh doanh so 0300470246 ngay 24 thing 03 nam 2003, GiAy cluing nhan ding ky kinh doanh dieu chinh lin thin 12 ngay 27 than 12 nam 2012; GiAy chiing nhan clang ky doanh nghiep so 0300470246, Bang ky thay di Van thin 15 ngiy 03 thing 12 nam 2015; GiAy chimg nhan clang ky doanh nghiep thay doi lin thin 16 ngay 13 thing 08 nam 2016 do SO Ke Hoach va Ulu Tu Thanh PhO H6 Chi Minh cap.

Nganh nghe kinh doanh cua Ong ty là:

San xuAt, kinh doanh, xuAt nhOp khAu duoic phAm, dirge lieu, nguyen lieu, h6a chAt (tr* hoa chit co tinh d'Oc hai manh), my phAm, thuc phAm (khong sin xuAt thuc phAm tuai son a cac khu clan cu tap trung tai Thanh phO HO Chi Minh), vat to may m6c trang thiet bi y te. Tu van ye chuyen giao cong nghe. Kinh doanh khach san (dat tieu chuAn sao va khong hoat Ong tai trg s6). Kinh doanh bAt dOng sin. Dich vu bac) quan va kiem nghiem thuOc.

Try sa chinh d4t tai: 184/2 Le Van Sy, QuOn Phu Nhu'On, TP. HCM.

Chi nhanh Cong ty CP Duce PhAm TW Vidipha tai HA NOi tai dia chi so NV38 KDTM Trung Van, Phuimg Trung Van, Quan Tir Lien, Thanh phO HA NOi.

Cac sir kien sau nay khoa se ke Man 1ap bin can tai chinh

Khong co su ki'en tong yeu nao xay ra sau ngay lap Bao cao tai chinh dei hoi duac dieu chinh hay cong 1)6 ten Bao cao tai chinh.

HOi &Ong Quin tri, Ban Tong Giam doc va Ban Kiem soat:

Cac thanh vien cua 110i ding Quail tri bao gem:

Ong Kieu Hen Chu tich

Ong Nguygn Mc San Oy vien

Ong Hoang The Bic iJy vien

BA Pham Thi La Uy vien

BA Pham Thi Phuong Mai f1y vien

Cfic thanh vien cim Ban Tong Giant dec bao

Ong Hoang Van Flea TOng Giam doc

Ong Le Biru Throng Pho Ping Giam dOc

Ong Haan The Bic Ke Wan truing

3

CONG TY CP DU 1C PHAM TRUNG UtiNG VIDIPHA Dia chi: 184/2 IJ Van Sy - Pinion 10 - Qudn Phu Nhwin - TP. Ho Chi Mink

Cac thinh vien dm Ban Mem soot

Ong Nguygn Quang Toin Tnrang ban

Bi Le Hua Thu), Anh Uy vien

BA Doan Thj Ngoc Bei Uy vien

Kiem toan vien

Cong ty TNI-LH Djch vu Tu van Tai chinh Ke toan vi Kiem toan Phia Nam (AASCS) biy to nguyen vong tiep tic lam cong tic kiem toan cho C8ng ty.

Cling b6 trach nhigm via Ban TOng Giant 46c dOi yeti Ban can tai chinh

Ban Ring Giam &tic Cong ty chju trach nhiem ve viec 1#p Bao cao tai chinh phin filth trung thuc, hop 15, tinh hinh hoot dOng, ket qui hoot dOng kinh doanh va tinh hinh luu chuyen tien to cua Cong ty trong nom. Trong qui trinh lap Bao cao tai chinh, Ban Teng Giam dec C6ng ty cam ket da than thu cac y'eu cau sau:

- Lua chon cac chinh sach ke toan thich hop va ap dung cac chinh sach nay mOt cach nhAt quin;

- Dua ra cac dinh gia vi du doan hop 15, va then trong;

- Cac chuAn muc ke Wan duqc ap dung theo quy djnh hien hinh, khong co nhang sai lech tong yeu den mirc can phii cong bo va giii thich trong boo cao tai chinh;

- Lap vi trinh bay cac boo cao tai chinh tren ca sor tuan thu cac chuAn muc ke toan, the d8 ke toan vi cac quy djnh co lien quan hien hanh;

%Lap cac boo cao tai chinh dua tren ca hoat Ong kinh doanh lien tic, trir tut:mg hop khong the cho rang Cong ty se tiep tic hoat di:mg kinh doanh.

Ban Teng Gam dee Cong ty dim bio rang cac s6 ke toan dtrqc tau gia de phansinh tinh hinh tai chinh cua. C8ng ty, vai mirc d8 trung thuc, hop 15, tai bAt cu thai diem nao vi dim bio rang Bio cao tai chinh tuan thu cac quy djnh hien hinh cua Nhi ntrac. Deng thed co trach nhiem trong viec bio dim an toan di sin ciia C8ng ty vi thuc hien cac bien phap thich hop de ngan char, phat hien cac hinh vi gian Ian vi cac vi pham khac.

Ban Teng Giam dee Cong ty cam ket rang Bao cao tai chinh da phan anh trung thuc va hop 151 tinh hinh tai chinh cua Cong ty toi thin diem ngiy 31 thing 12 nom 2016, ket qui hoot Ong kinh doanh va tinh hinh hru

•). chuyen tien to cho nom tai chinh ket thuc ding ngiy, phu hop yeti chuAn num, the dp ke toan Viet Nam va tuan thu cac quy djnh hien hinh co lien quan.

TP. Ho Chi Minh, ngay 08 thcing 03 mini 2017 TM. Ban TOng Giam Dik

iam dOc

CONG TY .0 4. C6 PHAN ".°

. DOC PRAM TRUNG LONG z

VIDIPHA

4711/4

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DO KHAC THANH SO Gigy CN DKHN kiem toan: 0064-2013-142-1

Global Alliance

oNg*'1° Pendent Legal Mc°‘'n

5

CLING TY TNHH DjCH ITU T1J VAN TAI CHINH KE TOAN VA KIEM TOAN PHIA NAM SOUTHERN AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES COMPANY LIMITED (AASCS)

SO: 4i .../BCKT/TC/2017/AASCS.

BAO CAO MEM TOAN DOC LAP 4.u° cao tai chinh nam 2016 cua Cong ty CP Duvc Pham Trung Vidipha

Kinh Cac co &Ong, HO ding Quin trj, Ban TOng Giam (Vic

Cling ty CP Dtrav Phim Trung 1Yong Vidipha.

Chung toi dA kiem toan bao cao tai chinh nam 2016 kern theo dm Cling ty CP Du'Qv Phgm Trung hang Vidipha dtrqc Igp ngay 05 thang 03 Om 2017 tir trang 06 den trang 39 bao g6m: Bang can dOi ke toan toi ngay 31 thing 12 nam 2016, Bao cao ket qua hog Ong kinh doanh, Bao cao ltru chuyen tien to va Thuyet minh bio cao tai chinh.

Trach nhi?rn cua Ban 'ding Giam doc

Ban T6ng Giam dOc Cong ty chju tack. nhiem viec lap va trinh bay trung thtrc va hqp 15, bao cao tai chinh Van Phong Cong ty theo chuan mtrc ke toan, the dO ke toan (doanh nghiep) Viet Nam va cac quy djnh phap ly c6 lien quan den viec lap va trinh bao cao tai chinh va chju trach nhiem ve kiem soat nOi b0 ma Ban Ring Giam dOc xac djnh la can thiet de dam bao cho viec lap va trinh bay bao cao tai chinh kh6ng co sai sot trQng yeu do gian In hoac nham

Trach nhifm cua Kiem toan vien

Trach nhiem cua chitng toi la dtra ray kien ve bao cao tai chinh dua tren ket qua dm cuOc kiem toan. Chung Vol da tien hanh kiem toan theo cac chuan muc kiem toan Viet Nam. Cac chuan muc nay yeu cau chUng toi tuan thu chuan muc va cac quy djnh ve do° dire nghe nghiep, lap ke hooch va thtrc hien cuOc kiem toan a dot duqc stir dam bao hqp 15, ve viec lieu bao cao tai chinh cua Cong ty co con sai sot tong yeu hay khong. 051 Cong viec kiem toan bao g6m thtrc hien cac thu tic nham thu thap cac bang chirng krem toan cac sO lieu ' ct .j;.- va thuyet minh ten bao cao tai chinh. Cac thu tic kiem toan dtrqc lira ch9n dtra tren xet doan cua kiem town MICH MIN IN vien, bao g6m danh gid rill ro c6 sai sot trQng yeu trong bao cao tai chinh do gian Ian hoac nham 1an. Khi Icii vu Tu

viec 14p va trinh bay bao cao tai chinh trung thuc, hop lj, nham thiet ke cac thu tic kiem toan hqp vai : thtrc hien danh gia cac ro nay, kiem toan vien da xem xet kiem soat nOi bt) cua Cong ty quan den vI rCAIIIINK:AlLKNAE:i

tinh hinh thi,rc te, tuy nhien khong nham mvc dich dtra ra 5, kien ve hieu qua cua kiem soat nOi 1)0 cua COng ty. Cong viec kiem town ding bao g6m danh gia tinh thich hqp cua cac chinh sach ke toan dtrqc ap dung va tinh hqp lj, cua cac trac tinh ke toin dm Ban Tong Giam d6c sung nhu danh gia viec trinh bay tong the bao cao tai chinh.

Chimg Vol tin tuanF rang cac bang chirng kiem toil.' ma cluing toi dA thu thap duqc la day du va thich hop lam ca sa cho 5, kien kiem toan cua chimg toi.

Y kien cua Kiem toan vien

Theo 5, kien ctia chtIng toi, Bao cao tai chinh dA phan anh trung thuc va hqp 15, tren cac khia conh trQng yeti tinh hinh tai chinh cua Cong ty CP Durqc PhAm Trung Ming Vidipha tai nay 31 thang 12 nam 2016, ciing nhu ket qua hoot Ong kinh doanh va tinh hinh 'au chuyen tien to cho nam tai chinh ket tit& ding ngay, phu hqp vai chuan muc ke toan, the dO ke toan (doanh nghiep) Viet Nam va cac quy djnh phap lj, co lien quan den viec lap va trinh bay bdo cao tai chinh.

TP.Ha Chi A( ay 11 thang 03 ?Om 2017 Cling u Ttr Vgn Tai Chinh Ke T hia Nam (AASCS)

dOc Kie toan vien

1 1 1 1

1

1

'HACH NH OICH Vy T VAN TAI CHINH pita

VA N

rillA NA

DINH THE DUtiNG SO Giay CN DKHN kiem toan: 0342-2013-142-1

29 Vo Thi Sau Street, District 1, Ho Chi Minh City Tel: (08) 3820 5944 - (08) 3820 5947 - Fax: (08) 3820 5942

Email: info@aascs.com.vn Website: www.aascs.com.vn

1

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CONG TY CO PHAN DUVC PHAM TRUNG trONG VIDIPHA

Dia chi: 184/2 Le Van Sy - Phiremg 10 - Quern Phu Nhuan - TP. Ha Chi Minh

BANG CAN DOI Kt TOAN Tgi negy 31 fining 12 nom 2016

Dan vi tinh: VND

TAI SAN Ma

A so

Thuyet minh

So cuoi nim So dau am

1 2 3 4 5 A -TAI SAN NGAN HAN (100=110+120+130+140+150) 100 388.538.371.230 315.791.290.988 I. Tien vi cic khan twang duomg tien 110 V.1 43.568.963.911 40.441.144.704 1. Tien 111 43.568.963.911 40.441.144.704 2. Cac khoan tucmg throng tien 112 II. Diu tu tai chfnh ngin him 120 V.2a 109.600.000.000 75.418.000.000 1. Cluing khoin kinh doanh 121 2. Dv phang giant gid chting khoan kinh doanh (*) 122 3. Diu to nem gia den ngay die. han 123 109.600.000.000 75.418.000.000 HI. Cic khoin phii thu ngin han 130 135.506.251.425 117.663.040.701 1. Phai thu ngin han caa khach hang 131 V.3 104.299.485.319 99.472.513.048 2. Tra truck cho ngu&i ban ngin hart 132 V.4 24.468.091.189 9.725.155.787 3. Phai thu n6i b6 ngin han 133 4. Phai thu theo tien dO ke hoach hap dOng xay dkmg 134 5. Phai thu ye cho vay ngin han 135 6. Phai thu ngin han khac 136 V.5 8.106.599.460 9.734.70'%.\4 7. Dv phang phai thu ngin hp kh6 (lei (*) 137 V.6 (1.367.924.543) (1.269.3 48. 8. 'Ili sin thieu cher xir Iji 139 i HAN .1.

• 1 IV. Hang ten kho 140 V.7 99.436.971.005 81.218.70, ioAN 1. Hang din kho 141 99.436.971.005 81.218.79,47 r 2. Du phong giant gia hang tOn kho (*) 149 ' • V. Thi sin ngin han khic 150 426.184.888 1.050.31 1. Chi phi tri tru6c ngin han 151 2. Thue GTGT duqc khAu tra. 152 409.642.601 1.018.914.897 3. Thue va cac khoan khic phai thu Nha ntrac 153 V.15 16.542.287 31.398.887 5. Tai salt ngin han khac 155 B - TAI SAN DAI HAN (200=210+220+240+250+260) 200 114.384.273.361 112.377.748.808 I- Cic khoin phii thu dii han 210 II. Tii sin co djnh 220 97.433.210.559 106.644.244.122 1. Tii sin co djnh ham hinh 221 V.8 89.542.790.387 98.464.507.286 - Nguyen gid 222 208.675.198.973 202.877.662.798 - Gici tri hao mon lug ki (*) 223 (119.132.408.586) (104.413.155.512) 3. Tii sin co djnh v6 hinh 227 V.9 7.890.420.172 8.179.736.836 - Nguyen gid 228 9.988.160.506 9.988.160.506 - Gla tri hao mon luj ki (*) 229 (2.097.740.334) (1.808.423.670) III. mit (ging sin du tu 230 IV. Tii sin dor dang dii han 240 11.500.000.000 I. Chi phi sin xuOt kinh doanh dor clang dii han 241 2. Chi phi xay dvng co ban dor dang 242 V.11 11.500.000.000 V. Diu fir tii chfnh dii han 250 4.916.060.000 4.916.060.000 3. Deli to g6p von vac) dam vi khic 253 V.2b 4.916.060.000 4.916.060.000 4. Dv phong du to tii chfnh dii han (*) 254 VI. Tii sin dii han khic 260 535.002.802 817.444.686 1. Chi phi tri tru6c dii han 261 V.10 535.002.802 817.444.686 2. Tai sin thue thu nhap halt lai 262

TONG CQNG TAI SAN (270 = 100 + 200) 270 502.922.644.591 428.169.039.796

6

NGUON VON Ma

A so Thuyet

minh s6 civil nam s6 till, nam

1 2 3 4 5 C - Nci PHAI TRA (300 = 310 + 330) 300 133.180.136.582 108.326.381.643 I. Nq ngin ban 310 133.113.745.826 108.013.380.377 1. Phai tra ngubi ban ngin hp 311 V.13 41.632.977.061 29.253.103.206

Ngubi mua tra tien truck ngin han 312 V.14 15.780.646.403 2.309.358.022 . Thus va cac khoan phai nip Nha mac 313 V.15 2.267.735.172 6.558.210.498

Phil tra nguoi lao ding 314 V.16 5.076.527.152 3.072.500.000 5. Chi phi phai tra ngin han 315 6. Phai tra nii bb ngin han 316 7. Phai tra theo tien 0 ke hoach hqp ding xay dung 317 8. Doanh thu chua thvc hien ngin han 318 . Phai tra ngin han Ichic 319 V.17 26.356.824.746 27.303.707.008

10. Vay va nq thu'e tai chink ngin han 320 V.12 32.180.443.469 33.802.858.959 11. Dv phong phai tra ngin han 321 V.18 6.290.000.000 4.900.000.000 12. Quy khen thuong, phfic lqi 322 V.19 3.528.591.823 813.642.684 II. Nq did hnn 330 66.390.757 313.001.266 11. Thue thu nhap hoan lai phai tra 341 66.390.757 313.001.266 D - VON CHU SO NOV (400 = 410 + 430) 400 369.742.508.009 319.842.658.153 / I. V6n cha s& hiku 410 V.20 369.742.508.009 319.842.658.153 1. V6n Op cila chu sa hthi 411 127.829.040.000 121.749.040.000 Co phiEu ph6 thong có guyA bib guyk 411a 127.829.040.000 121.749.040.000

- cd phdu till eldi 411b . Titling du vim c.$5 plan 412 81.934.074.460 80.414.074.460 . V& Ithic cila chU sir Mu 414 13.030.515.170 13.030.515.170

5. C6 phieu quy (” 415 • . Chenh Lech dank gin tai tai sin 416 . Chenh Lech tY gin h6i dorsi 417

8. Quy du to phat trien 418 81.474.970.301 74.173.450.323 . Quy h6 trq sip xep doanh nghiep 419

10. Quy khac thu6c yen chb sa LAW 420 11. Lqi nhu4n sau thus chua phan ph6i 421 65.473.908.078 30.475.578.200 - 1.0 nhudn chua phein phi lay a din cu& nam mak 421a 7.348.394.231 (6.032.021.691) - Lai nhu4n chua phcin ph6i nam nay 42Ib 58.125.513.847 36.507.599.891 IL Ngtain kinh phi via quy khic 430

TONG CONG NGUON VON (440 = 300 + 400) 440 502.922.644.591 428.169.039.796 j

Ngtriri bait

(Ky, hp ten)

Nghiem Minh Thin

togn trutirng

(KY, hp ten)

Ldp, ngety 08 thcing 03 nam 2017

ng Giant d6c

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CONG TY CO PHAN DOC PHAM TRUNG U(NG VIDIPHA Dia chi: 184/2 U Van Sy - Plutemg 10 - Qudn Phu Nhudn - TP. Ho Chi Minh

BANG CAN D6I Kt TOAN Tgl ngdy 31 Mang 12 tam 2016

Don vi tinh: VND

7

14p, ngay 08 Mang 03 nam 2017

Tang Giim (lac

don: dau)

Ka tom trtroug

(Kg, hp ten) CONG TY Co PHAN

DUOCPHANTRUNGUONG

VIDIPHA 44 ‘kbd'

°ling The Bic /4_

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CONG TY CO PHAN DU' C PRAM TRUNG trONG VIDIPHA

Dia chi: 184/2 Le Van S9 - Phitang 10 - Qu2n Phu Nhuan - TP. HO Chi Minh

BAO CAO KEPI' QUA HOAT DQNG KINH DOANH Nam 2016

Dan vi tinh: VND

CM tau A

MA so Thuyet minh

NAm nay Nam truirc

1 2 3 4 5 1. Doanh thu ban hang, cung cap djch vy 01 VI.1 393.600.745.637 390.571.101.377 2. Cac khan earn trir doanh thu 02 VI.2 1.110.502.899 3.328.987.903 3.Doanh thu than ye ban hang vi cung clip djch vy 10 392.490.242.738 387.242.113.474 (10=01-02)

4. Gia win hang ban 11 VI.3 304.566.146.134 298.253.742.269 5. Lqi nhufin g§p va bin hang vi cung cap djch vy 20 87.924.096.604 88.988.371.205 (20=10-11)

6. Doanh thu hoot dOng di chinh 21 VI.4 9.324.723.809 2.507.384.678 7. Chi phi tai chinh 22 VI.5 2.425.403.022 3.441.725.623 - Trong do: Chi phi lai vay 23 1.633.538.563 1.369.530.602 8. Chi phi bin hang 25 VI.8b 20.919.865.718 19.312.263.7W 9. Chi phi quail doanh nghib 26 VI.8a 38.233.216.569 29.497.580.215)1 10. Lqi nhu§n tir ho#t d§ng kinh doanh (320+(21- 30 35.670.335.104 39.244.186.32n 22)-(25+26)} HIP.

11. Thu nh§p khac 31 VI.6 43.126.935.977 15.131.558.69r 1) 12. Chi phi kink 32 VI.7 3.799.033.184 4.872.966.46

13. Lqi nhutin khsic (40=31-32) 40 39.327.902.793 10.258.592.227

14. Tang lqi nhu§n ke toan truck thud (50=30+40) 50 74.998.237.897 49.502.778.554

15. Chi phi thus thu nh§p doanh nghi4 hqn Minh 51 VI.10 17.119.334.560 12.774.423.566

16. Chi phi thus thu nh§p doanh nghib han 1#i 52 (246.610.509) 220.755.096 17. Lqi nhutin sau thud thu nh§p doanh ngh4p 60 VI.12 58.125.513.847 36.507.599.892 (60=50-51-52)

18. Lai co' ban teen a phieu 70 4.669 3.494 19. LAi suy giam trill of) phieu 71

1 1

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G 11 `FN MA;

.1 !if y I Kr 1,

10A

NAM

Nguiri bleu

(Ks', hp ten)

-71414121- Nghiem Minh Twin

8

I

1

CONG TY CO PHAN DUVC PHAM TRUNG liONG VIDIPHA

Dia chi: 184/2 Le van Sy Phtro.ng 10 Qucin Phu Nhudn - TP. Ha Chi Minh

BAO CAO LOD CHUYEN TIEN TE (Theo plicrung phdp gidn (lip)

Mint 2016 Don vi tinh: Vi'VD

1

1

1

Chi ti t, M

o s Thmu ■ i

inht Nam nay tth Nam trc

I 2 3 4 5

I. Lu-u chuyen tien tir hoat dijng kinh doanh

1. Lgi nhu On truck thid 01 74.998.237.897 49.502.778.554

2. Dii.0 chinh cho cdc khocin

- Khau hao TSCD va BDSDT 02 15.008.569.738 15.955.750.095

- Cac khodn du phOng 03 1.488.587.055 (216.000.00W

- Lai, 16 chenh tech tjt gid h6i dodi do ddnh gid Iai cac khodn muc tien to c6 g6c ngoai to

04 (3.628.465)

- Lai, 16 tir hoat Ong dau ttr 05 (9.210.424.077) (2.288.045.362)

- Chi phi lai vay 06 1.633.538.563 1.369.530.602

- Cdc khoan dieu chinh khdc 07

3. Lcri nhuOn to hogt crgng kinh doanh trcrac thay ddi von lull dOng 08 83.914.880.710 64.324.013.6

- Tang, giam cac khodn phdi thu 09 (12.657.353.815) (57.805.797.,N

- Tang, giam hang ton kho 10 (18.218.179.206) 31.061.904.90

Tang, gidm cac khoan phai tra (Kh6ng Ice iai vay phdi tra, thue thu nhap doanh nghiep phai Op) p)

I I 28.497.651.272 35.101.461,,

- Tang, gidm chi phi tra till& 12 282.441.884 (221.543.348)

- Tang, giam chimg khodn kinh doanh 13

- Tien lai vay da tra 14 (1.633.538.563) (1.369.530.602)

- Thue thu nhap doanh nghiep da n6p 15 (20.601.289.074) (8.568.517.354 )

- Tien thu khdc tir hoat d6ng kinh doanh 16 138.582.109

- Tien chi khdc cho hoat dOng kinh doanh 17 (3.564.265.900) (3.353.306.683)

Lu-u chuyen lien thuan to hogt d(Ing kinh doanh 20 56.020.347.308 59.307.267.622

II. Ltru chuyen tien tir hoat dOng dill to

1 .Tien chi de mua sim, xay dtmg TSCD va cac tai san dai han khac

21 (17.297.536.175) (7.529.079.401 )

2.Ti'e'n thu tir thanh ljt, nhtrcmg ban TSCD va cac tai san dai han khdc

22

3.Tien chi cho vay, mua cac Ong cu ng dm dan vj khdc 23 (99.600.000.000) (65.418.000.000)

4.Tien thu h6i cho vay, bdn lai cac cOng cu ng cua dan vj khdc 24 65.418.000.000 15.000.000.000

5.Tien chi tau ttrg6p von vao dan vj khac 25 (383.900.000)

6.Tien thu heii cfau ttr g6p von vao dan vj khac 26

7.Ti .e. n thu lAi cho vay, c6 nit va1oi nhuan dtrcfc chia 27 4.550.109.009 813.970.159

bru chuyA tdn thuan tir hogt d'gng dau to 30 (46.929.427.166) (57.517.009.242)

III. Ltru chuyen tien tir ho4t dOng tai chinh

1.Tien thu tir phdt hanh c6 phieu, nhan von g6p dm cho soy hiru 31 7.600.000.000 37.685.131.260

2.Tien chi tra vein gap cho cac chu sar hail, mua Iai co phieu ciia doanh nghiep da phdt hanh 32

3.Tien vay ngan han, dai han nhan (ILAN 33 110.120.861.486 108.418.659.978

9

1 CONG TY CO PHAN DUQC PHAM TRUNG liONG VIDIPHA

Dia chi: 184/2 Le Van Sy - Plurang 10 - Quan Phu Nhuan - TP. Ha Chi Minh

BAO CAO LU'U CHUYEN TIEN TE (Theo pluton phdp gidn dip)

Ndm 2016 Don vi tinh: VND

Chi tieu Ma so A

Thuyet minh

Nam nay Nam fru&

1 2 3 4 5

4.Tidn chi tia nq g6c vay 34 (111.743.276.976) (100.492.555.878)

5.Tidn chi tra nq thud tai chinh 35

6.a tirc, lqi nhudn dA tra cho chit sa hOu 36 (11.944.313.910) (22.663.800.760)

Luu chuyin din thud,: tit hogt d5ng tai chink 40 (5.966.729.400) 22.947.434.600

Ltru chuyen tan thuAn trong nam (50 = 20+30+40) 50 3.124.190.742 24.737.692.980

Tan va Wang dining tan du nam 60 40.441.144.704 15.703.451.724

Anh hutfng dm thay d6i ty gid hiSi dodi quy TM ngoai td 61 3.628.465

Tan Nit twang throng tan cad nam (70 = 50+60+61) 70 V.1 43.568.963.911 40.441.144.704

14p, ngay 08 (hang 03 nam 2017

NgiRri lap bleu

(Ksf, ho ten)

Ke toan triremg

(KY, ho )

Nghiem Minh Thin

1

10

CONG TY CP DUVC PHAM TRUNG UtiNG VIDIPHA Dia chi: 184/2 Le Van Sy - Phwerng 10 - Qua'n Phd Nhua'n - TP. Hd Chi Minh.

BAN THUYET MINH BAO CAO TAI CHiNH Nam 2016

I D4c diem bout dOng cua doanh nghi?p:

I. Hinh auk sa hfru von: Cong ty co phAn

Cong ty Co Phan Dirge Pham Trung trang VIDIPHA duqc thanh lAp theo Quyet dinh s6 468/2003/QD-BYT ngay 30 thang 01 ram 2003 cua BO truong BO Y Te ve viec chuyen Cong ty Phat Trien icy Nghe Duqc Trung 'fang true thuc TOng C6ng ty Mtge Viet Nam thanh ding ty co phAn; Giay chung nhAn clang ky kinh doanh s6 0300470246 ngay 24 thang 03 nam 2003, Giay chimg nhAn clang ky kinh doanh diet' chinh lAn thir 12 ngay 27 thang 12 nam 2012; Giay chirng nhAn dAng ky doanh nghiep so 0300470246, clang thay doi lin thfr 15 ngay 03 thang 12 nam 2015; Giay chting nhAn dang ky doanh nghiep thay d8i lin din. 16 ngay 13 thing 08 nam 2016 do So. Ke Hoach va DAu To Thanh PhO HO Chi Minh cap.

2. Wink nghd kinh doanh: San xuat, kinh doanh, xuat nhap khau duqc pham, &rot lieu, nguyen lieu, Ma chat (tr& hoa chat di tinh dOc hai manh), my pham, thuc pham (khong san xuat thuc pham tuai song or cac khu dan cu tap trung tai Thanh ph6 HO Chi Minh), vat to may moc trang thiet bi y te. Tu van ve chuyen giao cong nghe. Kinh doanh khach san,(dat tieu chuan sao va khong hoat dOng tai tru so.). Kinh doanh bat dOng san. Dich vu bao quan va kiem nghiem thu6c.

3. Chu kj) san xuat, kinh doanh thong thwon:

Chu ki san xuat, kinh doanh thong thuong cua Cong ty khong qua 12 thing.

4. Nic &dm hoot dOng cua Cling ty trong nam cc; anh hufmg din Bcio coo tai chink: Khong

H 1(57 ke town, don vi tien tg sir dyng trong ke toan:

I. ICSI ke town cua Cong ty bat au tir ngay 01/01 va ket thuc vao ngay 31/12 hang nam.

2. Dan vi tien to sit dung trong kg loan: Don vi tien to sir dung trong ghi chep ke toan la deng Viet Nam (VND).

III Chuan mtrc va Che dq ke toan fip dying:

I. Chi dQ ki tan ap dyng: Cong ty ap dung the dO ke toan Viet Nam ban hanh theo Thong tu s6 200/2014/TT-BTC ngay 22 thang 12 nam 2014 cling nhu cac th6ng to huong clan thuc hien chuan muc ke toan cua BO Tai chinh trong viec lap va trinh bay Bao coo tai chinh.

2. Tuyen bo vi vrec tuan this chutin mcrc ki loan va chi trO ki loan: Ban Giam dOc dam bao dA than thu yeu cau cua chuan muc ke toan, Che dO ke toan doanh nghiep Viet Nam &rot ban hanh theo Th8ng tu s6 200/2014/TT-BTC ngay 22 thing 12 nam 2014 cling nhu cac thong tu huong dan thuc hien chuan mgc ke toan cua BO Tai chinh trong viec lAp va trinh bay Bao coo tai chinh.

IV Cac chinh sach ke than ip dung:

I. Cdc loaf ty gid hai dodi ap dgng trong kd tan:

Viec ghi nhan, danh gia, xt1 ly cac khoan chenh Lech ty gia trong ram duqc thuc hien theo Thong tu s6 200/2014/TT-BTC ngay 22 thang 12 am 2014 cua BO Tai chinh.

2. Nguyen tic ghi nhan cac khocin tien va cac khocin twang &rang tien:

Tien bao gem tien mat, tien girl ngan hang khon ky han va co ky han, tien dang chuyen, yang tien te. Cac khoan Wong &rang tien la cac khoan dau to ngan han có thoi han thu hoi hoc dao han kh6ng qua 3 thang ke tir ngay mua,de dang chuyen doi thanh tien ding nhu khong CO nhieu rui ro trong viec chuyen doi thanh tien.

3. Nguyen tic Id loan cac khan dclu to tai chink:

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11

CONG TY CP DU'QC PHAM TRUNG U'ONG VIDIPHA Dia chi: 184/2 Le Van Sy - Phtrong 10 - Qua?: Phu Nhuan - TP. Ha Chi Minh.

3.1 Chting khodn kink doanh:

Khoin du to duqc phan loai là chimg khoin kinh doanh khi nam gitY vi muc dich mua ban a ki4.

Chung khoan kinh doanh dtrqc ghi s6 ke toan theo gia gOc. Gia gOc cna chin% khoan kinh doanh duqc xac djnh theo gia trj hqp !Slam. cac khoan thanh toan tai thoi diem giao djch phai sinh cong cac chi phi lien quan den giao djch mua chUng khoan kinh doanh.

Thai diem ghi nhan cac khoin chirng khoan kinh doanh la tho!ri diem Cong ty c6 quyen so hiru, cu the nhu sau:

- 06i yeti chting khoan niem yet: duqc ghi nhan tai thin diem khop lenh (T+0).

- DOi vai chi/mg khoan chtra niem yet: duqc ghi nhan tai thoi diem chinh thin c6 quyen soy hUu theo qui djnh cua phap lust.

Tien lai, c6 tire va lqi nhuan cua cac kS, tnrot khi chfrni khoan kinh doanh duqc mua duqc hach toan giam gia trj cua chinh chimg khoin kinh doanh d6. Tien lai, c6 ttic va lqi nhuan cua cac kSf sau khi chfrng khoan kinh doanh duqc mua duqc ghi nhan doanh thu.

CO phieu hoan doi duqc xac djnh theo gia tri hqp IS/ tai ngay trao dOi. Gia trj hqp ly cua co phieu duqc xac djnh nhtr sau:

- Doi yeti c6 phieu cua cong ty niem yet, gia trj hqp 1St cua c6 phieu là gia dong cira niem yet tren thj trutmg chting khoan tai ngay trao doi. Tnrong hop tai ngity trao dOi thj utrong chirnF khoin khOng giao dich thi gia trj hqp ly cua c6 phieu la gia dong cua phien giao djch tusk lien ke vai ngay trao dOi.

- DOi voi co phieu chua niem yet duqc giao djch tren san UPCOM, gia trj hop 1S, cua co phieu la gia giao djch dung cua tren san UPCOM tai ngay trao d6i. Trtrang hqp ngay trao dOi san UPCOM khong giao djch thi gia trj hqp ly dm co phieu la gia d6ng cua phien giao djch truck lien ke vai ngay trao &M.

- DM v6.i co phieu chua niem yet khac, gia trj hqp 1S, cua co phieu là gia do cac ben th6a thuan theo hqp (Icing hoac gia trj s6 sach tai thoi diem trao dOi.

Du phong giam gia chting khoan kinh doanh duce lap cho tong loai chUng khoan duqc mua ban tren thj truong va CO gia thj trtayng thap han gia gOc. Vigc xac djnh gia trj hqp cua chting khoan kinh doanh niem yet tren thj tnkrng chting khoin hoac duqc giao djch tren san UPCOM, gia trj hqp ly cua chimg khoin la gia dung cua tai ngay ket thac nam tai chinh. Tnrorig hqp tai ngay ket thfic nam tai chinh thj twang chUng khoin hay san UPCOM khong giao djch thi gia trj hop IS/ cua chimg khoan IA gia dong cua phien giao djch tnrerc lien ke volt ngay ket thiic nam tai chinh.

Tang, giam s6 du phong giam gia chimg khoan kinh doanh can phai trich lap tai ngay ket thfic nam tai chinh duqc ghi 'than vio chi phi tai chinh.

3.2 Cdc khotin dau tic tam gilt din ngdy ddo hgn:

Khoan dau tu duqc phan loai la nam gilt den ngay dio han khi Cong ty c6 y djnh va kha nang giir den ngay dao han. Cac khoin du to nam gia den ngay dio han bao cac khoin tien gfri ngan hang c,6 ky han (bao g6m ca cac loai tin phieu, kS, phieu), trai phieu, co phieu uu dai ben phat hanh bat buOc phai mua lai tai mgt th&i diem nhat djnh trong ttrcmg lai va cac khaki cho vay nam gier den ngily dio han vai mac dich thu lai hang kS, va cac khoan dau tu nam giir den ngay dio han khac.

Cac khoin dau tu nam giQ den ngay di° han duqc ghi nhan ban dau theo gia gOc bao gom gia mua va cac chi phi lien quan den giao djch mua cac khoan du tu. Sau khi nhan ban du, cac khoan dau hr nay duqc ghi nhan theo gia trj cif) the thu hOi. Thu nhap lai tir cac khoan dau tu nam gia den ngay dao han sau ngay mua duqc ghi nhan tren Bio ciao ket qua hoot deng kinh doanh tren ca sa du thu. Lai dm:lc htrong truck khi Cong ty nam giur duqc ghi giam trir vao gia goc tai then diem mua.

Khi c6 cac bang chting chic chin cho thy met phan hoac toan be khoin dau tu c6 the khong thu hOi duqc va so ton that duqc xac djnh met each ding tin cay thi ton that duqc ghi nhan vio chi phi tai chinh trong nam va giam trir tivc tiep gia trj du Pr.

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CONG TY CP DOC PHAM TRUNG MING VIDIPHA Dia chi: 184/2 Le Van Sy - Phuffng 10 - Qu an Plni 1Vhuan - TP. Ha Chi Minh.

3.3 Cdc khodn chi vay:

Cie khoan cho vay duqc xic djnh theo gia gOc trir cac khoin du ?hong phai thu kh6 doi. Du phong phai thu kh6 dal cua cac khoan cho vay &rot lip can cir vao du kien mire ton thit c6 the xay ra.

3.4 Cdc khoein dau ter vao cong ty con, cong ty lien doanh, lien kit:

Gong ty con

C6ng ty con la doanh nghiUp chju sr kiem seat cua Cong ty. Vic kiem soat dat duqc khi Cong ty c6 kha nang kiem soat cac chinh sach tai chinh va hoat Ong cua doanh nghi'ep nhin dAu tir nham thu dtrqc lqi ich kinh to tir cac hoot dOng cua doanh nghi4p do.

Cling ty lien doanh

Cong ty lien doanh la doanh nghi4p duqc thanh lip tren co sa thoa thuin tren hop riling ma theo do Cong ty.va cac ben tham gia thuc hi4n hoat dOng kinh to tren cur ding kiem soat. Ding kiem soat dtrqc hieu la v4c dua ra cac quyet djnh mang tinh chien Itrqc lien quan den cac chinh sach hoat dung va tai chinh cua cong ty lien doanh phai co sir ding thuin cua cac ben tham gia lien doanh.

Cong ty lien kit

Cong ty lien ket la doanh nghiUp ma Cong ty co anh hoeing dang ke nhtmg khong co guyen kiem soat doi veil cac chinh sach tai chinh va hoat dOng. Anh huang clang ke the hiUn a quyen tham gia vao vi4c dua ra cac quyet djnh chinh sach tai chinh va hoat dUng doanh nghiUp nhOn dAu to nhtrng kh8ng kiem soat cac chinh sach nay.

Cac khoan du tu vao cong ty con, cong ty lien doanh, lien ket duce ghi nhin ban du theo gia g6c, bao gom gia mua hoac khoan gap cong cac chi phi lien quan trIrc tip den vi4c dAu tu. Trtrang hop du tu bang tai san phi tien t4, gia phi khoin dau to dtrqc ghi nhin theo gia trj hqp 151 cua tai san phi tien tO tai theri diem phat sinh.

Co tirc va lqi nhuin cua cac kS, trtrac khi khoin du tu ducre mua dtrqc hach toin giam gia trj cua chinh khoin dAu tu do. Co dre va lqi nhuin cua cac kSt sau khi khoan du W. duqc mua ducc ghi nhin doanh thu. Co tire dtrqc nhin bang ca phieu chi &lc:cc theo dai s6 lucmg c6 phieu tang them, khong ghi nhin gia trj c6 phieu nhin duqc/duqc ghi nhin theo m4nh gia.

Du phong ton thAt cho cac khoin dau to vao cong ty con, cong ty lien doanh, lien ket duqc trich lip khi ding ty con, cong ty lien doanh, lien ket bj 16 veil mire trich lip bang chenh 14th gia von gip thuc to cua cac ben tai cong ty con, cong ty doanh, lien ket va sa thuc co nhan vbi ty' 14 gap von C8ng ty so vai tang so von gap thuc to cua cac ben tai cong ty con, cong ty lien doanh, lien ket. Neu cong ty con, cong ty lien doanh, lien ket la d6i ttromf lip Bao cao tai chinh hqp nhat thi can dr a xac djnh du phong ton that la Bio cao tai chinh hqp nhat.

Tang, giam s6 du ph6ng ton thAt dAu ttr vao eking ty con, cong ty lien doanh, lien ket can phai trich lip tai ngay ket thuc nam tai chinh toin duqc ghi nhin vao chi phi tai chinh.

4. Nguyen tat ki loan nil phai thu:

Cac khoan nq phai thu duqc trinh bay theo gia trj ghi s6 trir di cac khoan du phong phai thu kh6 doi.

Vic phAn loai cac khoan phai thu la phai thu khich hang, phai thu not b0 va phai thu khic duqc thuc hi4n theo nguyen tac sau:

- Phai thu cua khich hang phan anh cac khoan phai thu mang tinh chAt thucmg mai phat sinh tir giao djch co tinh chAt mua - ban girra Cong ty va nguai mua la don vi dOc lip vai C8ng ty, bao gOm ca cac khoan phai thu ye tien ban hang xuAt khAu ity that cho don vj khac.

- Phai thu not b0 phin anh cac khoan phai thu cac don vj true thuc khong co tu each phap nhan hach toan php thu0e.

- Phai thu khic phan anh cac khoan phai thu khong ea tinh thurmg mai, khong lien quan den giao djch mua - ban.

Du phong phai thu kh6 dal duce lip cho timg khoan nq phai thu kho doi can cir vao tu6i nq qua han dm the khoin nq hoac du kien mire tem thAt co the xay ra, cp the nhu sau:

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LONG TY CP DOC PHAM TRUNG U'ONG VIDIPHA Dia chi: 184/2 Le Van Sy - Phufing 10 - Qudn Phu Ninkin - TP. Ho Chi Minh.

- DM voi nq phii thu qui han thanh Wan: • 30% gii tri dai v6i khoin nq phii thu qui han tir tren 6 thing den clu6i 1 nam. • 50% gia tri doi vai khoin nq phii thu qui han tir 1 nam den dual 2 nam. • 70% gii tri dOi vOi khoin nq phii thu qui han tir 2 am den dux% 3 nam. • 100% gii tri dOi vai khan nq phii thu qui han tir 3 nam tro

- DOi vai nq phii thu chua qui han thanh town flitting kilo c6 khi nang thu hOi: can cu vio chr kien mire ton that de lap cltr phang.

5. Nguyen tete ghi nhan hang Mt: kho:

5.1 Nguyen Ilk kg todn hang ton kho:

Hang ton kho duqc tinh theo gii gOe. Tnrang hqp gia tri than co the thvc duce thap han gia gOc thi phii firth theo gii tri than c6 the thtrc hiOn duqc. Gii gOc hing ton kho bao Om chi phi mua, chi phi the bien vi cic chi phi lien quan trim tiep khic phit sinh de c6 chrqc hang ton kho 6 dia diem vi trang thai hi4n tai.

Gia gOc dm hang ton kho mua ngoii bao gom gii mua, cic loai thus kh8ng dtrqc hoin lai, chi phi van chuyen, bOe xep, bio quin trong qui trinh mua hing vi cic chi phi khic c6 lien quan tivc tiep den vi4c mua hang ton kho.

Gii g6c cua hang ton kho do don vi tv sin xuat bao Om chi phi nguyen ligu vat I* tivc tiep, chi phi nhan cong tire tiep, chi phi sin mat chung co dinh vi chi phi sin mat chung bien dOi phit sinh trong qui trinh chuyen hoi nguyen ligu vat li4u thanh thanh pham.

5.2 Phirang phdp xac dinh hanitiin kho Gia tri hang ton kho cuOi kS, duqc xac dinh theo phuong phi') binh quan gia quyen.

6. Nguyen tic kg tan vet khfiu hao TSCD him hinh, TSCD hinh:

6.1 Nguyen tile kg loan TSCD huu hinh, TSCD vo hinh:

- Tii san co dinh hau hinh dirqc the hign theo nguyen gid trir hao man luy ke. Nguyen gii tai sin co dinh hat' hinh bao gOm town 1)0 cic chi phi ma Cong ty phai 1)6 ra de co duvc di san co (firth tinh den thai diem dtra tai san do vio trang thai san sang sir dung.

- Cac chi phi,phit sinh sau ghi nhan ban du chi duqc ghi tang nguyen gii tai sin co dinh neu cac chi phi nay chic chin lim tang lqi ich kinh to trong tucmg lai do sir dung tai san d6. CAc chi phi phit sinh kitting th6a man dieu kin ten duvc ghi nhan li chi phi san xuAt, kinh doanh trong kSt.

- Khau hao duqc trich theo pluming phi!) dtrang thing vi tuan thu theo ty' kat' hao dirqc xac dinh theo quy dinh tai Thong to so 45/2013/TT-BTC ngiy 25/04/2013 vi Thong to so 147/2016/TT-BTC ngiy 13/10/2016 sira dOi, b6 sung mut sO dieu dm Thong to sO 45/2013/TT-BTC ngiy 25/04/2013 dm BO Tii chinh.

6.2 Nguyen teic kg tan TSCD thue tai chinh:

Thus tai chinh duqc phan loai là thus hoat dOng neu phan lon rui ro vi lqi ich gin lien v6i quyen hau tai sin thuOc ve ngtrai cho thus. Chi phi thus tai chinh dtrqc phin inh vio chi phi theo phtrong phi!) duerng thang cho suOt thai han thus tai san, khong phu thuOc vio phtrong thirc thanh toin tien thus.

6.3 Nguyen tic kg loan blit d'Ong san Au tic

• •

5.3 Phwang phdp hock loan hang ton kho: Cong ty ip dung phacmg phip ke khai thuOng xuyen. .,0501 1/29

CONG TV 5.4 Lrip dy. phbng giam gici hang ton kho: IICH HHII M HUU I

DSr phang giim gii hang ton kho dtrqc lap cho tong mat hang ton kho CO gii gOc 16n hon gii Tk ig thuan co the thvc hign dtrqc. DOi yeti dich vu cung cap der dang, vigc lap dv phang giam gia duct.% tociA roAi tinh theo trang loai dich vu co mire gii rieng bi t. Tang, giim so du dv phang giim gia hang ton khort11A NAM can phii trich lap tai ngiy ket thile nam tai chinh duve ghi nhan vio gii von hang bin. r.p "60

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CONG TY CP DUVC PHAM TRUNG LAING VIDIPHA Dia chi: 184/2 Le Van S9 - Phuring 10 - Qu an PIM Nhuan - TP. Ho Chi Minh.

Bat d6ng san dau to la quyen sir dung dat, nha, rn6t phan cua nha hoac ca ser ha tang thu6c soy hau cua Cong ty hay thue tai chinh dtroc sir dung nham muc dich thu Iqi lir viec cho thue hoac cher tang gia. BAt d6ng san dAu to &roc the hien theo nguyen gia trir hao mon lay ke. Nguyen gia cua bAt cl6n& san dau to la toan b6 cac chi phi ma Cong ty phai b6 ra hoac gia trj hop ly cua cac khoan dtra ra de trao doi nham c6 duqc bAt Ong san dau to tinh den thai diem mua hoac xay dung hoan thanh.

Cac chi phi lien quan den bAt d6ng san dAu ttr‘phat sinh sau ghi nhan ban ‘dAu &roc ghi nhan vao chi phi, trir khi chi phi nay co kha nang chac chan lam cho bat d6ng san dau to tao ra Iqi ich kinh to trong twang lai nhieu hart mire hoat d6ng chrac danh gia ban dAu thi &lac ghi tang nguyen gia.

Khi bAt d6ng san dAu to dirge ban, nguyen gia va khAti hao lay Ice dtroc xoa so va lai, 16 nao phat sinh duoc hach town vao thu nhap hay chi phi trong nam.

Viec chuyen lir bAt d6ng san chit sa hiru sir dung hoac hang ton kho thanh bAt dOng san dAu to chi khi chit so hau chArn dirt sir dung tai san do va bat dAu cho ben khac thue hoat d6ng hoac khi ket thtic giai doan xay dong. Viec chuyen tir bat d6ng san dAu to sang bAt Ong san chit sa hau sir dung hay hang ton kho chi khi chit so hau bat dau sir dung tai san nay hoac bat dau trien khai cho muc dich ban. Viec chuyen lir bAt d6ng san dau to sang bat d6ng san chit so !tau sir dung hoac hang ton kho kitting lam thay doi nguyen gia hay gia trj con lai cita bAt Ong san tai ngay chuyen

7. Nguyen file ke todn cac hop d'ang hop tac kinh doanh:

7.1 Tai san clang kiem sod!:

Cong ty ghi nhan trong Bao cao tai chinh cac hop d6ng hop tac kinh doanh dueri hinh thirc tai san (tong kiem sok cac n6i dung sau:

- Phan chia cua Cong ty trong tai san dong kiem soat &roc phan loaf theo tinh chat dm tai san. - Cac khoan nq phai tra phat sinh rieng cua COng ty. - Phan no phai tra phat sinh chung phai ganh chju ding voi cac ben tham gia gop von lien doa khac lir hoat d6ng dm lien doanh. - Thu nhap tir viec ban hoac sir dung phan san phAm, djch vu dtroc chia lien doanh ding phg chi phi Oat sinh &roc phan chia lir hoat d6ng cua lien doanh. A - Cac khoan chi phi cua Cong ty phat sinh quan den viec g6p von lien doanh.

Cac tai san co djnh, bAt d6ng san dAu to khi mang di g6p von vao hop d6ng hop tac kinh doanh kh6ng chuyen quyen se, him thanh so hau chung cua cac ben lien doanh khong dtrac ghi giam tai san. Tnrerng hqp Cong ty nhan tai san gOp von lien doanh thi dtrac theo dOi nhir tai san nhan giu h6, kitting hach toan tang tai san va nguon von kinh doanh.

Cac tai san c6 djnh, bAt deng san dAu to mang di gop von vao hqp d6ng hcrp tac kinh doanh c6 so chuyen quyen so hCru va dang trong qua trinh xay dung tai san d6ng kiem soat duqc ghi giam tai san tren so ke toan va ghi nhan gia trj tai san vao chi phi xay dung ca ban der dang. Sau khi tai san citing kiem soat hoan thanh, ban giao dua vao sir dung, can cir vao gia trj tai san duqc chia C6ng ty ghi nhan tang tai san cua mink pha hop vai muc dich sir dung.

7.2 Hoyt dfing kinh doanh dang kiem soot:

Cong ty ghi nhan trong Bao cao tai chinh cac hqp d6ng hqp tac kinh doanh clued hinh thirc hoat d6ng kinh doanh dOng kiem soat cac n6i dung sau:

- Gia trj tai san ma Cong ty hien sa - Cac khoan no phai tra ma Cong ty phai ganh chiu. - Doanh thu duoc chia tir viec ban hang boa hoac cung cap djch vu caa lien doanh. - Cac khoan chi phi phai tra ganh chiu.

8. Nguyen tic ke loan thue TNDN hat:

Thue thu nhap hoan lai phai tra duqc ?tic dinh tren ca sa cac khoan chenh loch tam thai phai chiu thue phat sinh trong narn va thue suAt thue thu nh4p hien hanh theo ding thirc sau:

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Thue thu nhap Chenh lech tam Thus suet thue thu nhap

hoan lai phai tra = thai chiu thue x doanh nghiep hien hanh (%)

Tnrang hap tai thiyi diem ghi nhan thud thu nhap hoan lai phai tra da biet tnrac c6 sir thay dOi ve thue suit thue TNDN trong tuong lai, neu viec hoan nhap thue thu nhap hoan lai phai tra nem trong thai gian time suit mai da c6 hieu lirc thi thus suet ap dung de ghi nhan thue hoan lai phai tra ducic tinh theo thud suet mai.

Ca ser teak thui caa tai sin hock ncr phai tra va Chenh qch tom thai:

- Ca sa tinh thue cue tai san la gia tri se duqc trir khoi thu nhap chiu thue khi thu hOi gia tri ghi so cue tai san. Neu thu nhap khOng phai chiu thus thi ca sa tinh thud cue tai san bang gia tri ghi s6 cue tai san do. Ca sa tinh thuo thu nhap cue nq phai tra IA gia tri ghi s6 dm no trir di (-) gia tri se dtrac khiu trir vao thu nhap chiu thus khi thanh toan nq phai tra trong cac kjr twang lai. D6i vii doanh thu nhan truac, ca ser tinh thue la gia tri ghi s6 cue no, trir di phan gia tri cita doanh thu khong phai chiu thue trong ttrcmg lai.

- Chenh lech tam thai IA khoan chenh lech giaa gia tri ghi s6 cua tai san hoac nq phai tra trong Bang Can d6i ke toan va ca sey tinh thue cua tai san hoac nq phai tra do. Chenh lech tam thai Om 2 loai: Chenh lech tarn thai dtrqc khiu trir va chenh lech tarn thai chiu thue. Chenh lech tam thai chiu thus la cac khoan chenh lech tam thai lam phat sinh khoan thue thu nhap phai tra khi xac dinh thu nhap chiu thue trong twang lai khi gia tri ghi s6 cua cac khoan mpc tai san duqc thu hOi hoac nq phai Ira duqc thanh than.

+ Chenh lech tam thin ve thoi gian chi la met trong cac truing hap chenh lech tam then, vi du: Neu Iai nhuan ke toan duqc ghi nhan trong ky nay nhung thu nhap chiu thue &rat tinh trong kS, khac.

+ Cac khoan chenh lech tam thai gicra gia tri ghi so cua tai san hoac nq phai tra so vii ca sa tinh thus dm tai san hoac nq phai tra do co the khong phai IA chenh lech tam thai ve mat thtyi gian, vi Khi dinh gia lai met tai san thi gia tri ghi s6 cua tai san thay dOi nhung neu ca sa tinh thue khong thay dOi thi phat sinh chenh lech tam thai. Tuy nhien thai gian thu h6i gia tri ghi s6 va ca set tinh thue khong thay doi nen chenh lech tam thai nay khong phai la chenh lech tam thai ve thai gian.

+ Kt toan khong tiep tic sir dung khai niem "Chenh lech With vied" de phan biet voi chenh lech tam tiled khi xac dinh thue thu nhap hoan lai do th&i gian thu hOi tai san hoac thanh toan nq phai tra cling nhtr theri gian de khiu trir tai san va nq phai tra do vao thu nhap chiu thue la huu hen.

Thue thu nhap hoan lai phai tra phai duqc ghi than cho tat ca cac khoan chenh lech tam thOi chiu thue, trir khi thud thu nhap hoan lai phai tra phat sinh tar ghi nhan ban diu cita met tai san hay nq phai tra cua met giao dich ma giao dich nay khong co anh huang den lqi nhuan ke toan hoac Iai nhuan tinh thue thu nhap (hoac 18 tinh thus) tai thai diem phat sinh giao dich..

Khi lap Bao cao tai chinh, ke toan phai xac dinh cac khoan chenh lech tam thai chiu thue phat sinh trong nem hien tai lam can car xac dinh s6 thus thu nhap hoan lai phai tra duqc ghi nhan trong nem.

Viec ghi nhan thue thu nhap hoan lai phai tra trong tam duqc thtrc hien theo nguyen tic Hi trir gifra so thus thu nhap hoan lai phai tra phat sinh trong nem nay vai s6 thus thu nhap hoan lai phai tra da ghi nhan tar cac nem truck flitting nem nay duce ghi giam (hoan nhap), theo nguyen

- Neu s6 thus thu nhap hoan lai phai tra phat sinh trong nem lon hon só thue thu nhap hoan lai phai tra drat hoan nhap trong nem, ke toan chi ghi nhan b6 sung s6 thue thu nhap hoan lai phai tra la so chenh 1Sch giaa so thus thu nh4p hoan Iai phai tra phat sinh lon hem s6 duce hoar' nh4p trong nem;

- Neu s6 thud thu nhap hoan lai phai tra phat sinh trong nem nhe horn s6 thue thu nhap hoan lai phai tra duqc hoan nhap trong nem, Ice toan chi ghi &in (hoan nh4p) s6 thue thu nhap hoan lai phai tra IA

A A ' so chenh lech gift so thue thu nhap hoan lai phai tra phat sinh nho horn so duqc hoan nhap trong nem.

4.

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LONG TY CP DlUVC PHAM TRUNG YONG VIDIPHA Dia chi: 184/2 Le Van S9 - Phwerng 10 - Qua,: Phu Nhu - TP. Ho Chi Minh.

Thug thu nhap hoan lai phai tra phat sinh trong nam kh8ng lien quan den cac khoin muc duqc ghi nhan truc tiep vao von cher so hau phai duqc ghi nhan là chi phi thug thu nhap doanh nghiep hoan lai phat sinh trong nam.

A Ke toan phai ghi giam thus thu nhap hoan lai phai tra khi cac khoin chenh lech tam then phai chju thue khong con anh huerng tai lqi nhuan tinh thue (khi tai san duqc thu hei hoac nq phai tra duqc thanh toan).

Viec bu trir thud thu nhap hoan lai phai tra va tai san thue thu nhap hoan lai chi thuc hien khi lap Bang can dei ke toan, khong thuc hien khi ghi nhan thue thu nhap hoan lai phai tra tren so ke toan.

9. Nguyen tzic ke loan chi phi tra fru*:

Cac loai chi phi tra truck neu chi lien quan den nam tai chinh hien tai thi duqc ghi nhan vao chi phi san xuAt kinh doanh trong nam tai chinh.

Viec tinh va phan be chi phi tra truot dai han vao chi phi san xuAt kinh doanh timg IcSt hach toan duqc can cu vao tinh chat, mire dp timg loai chi phi a chon phtrcmg phap va tieu thIrc phan bo hqp

10. Nguyen uic ke town na. phai tra va chi phi phiii tra:

Cac khoin nq phai tra va chi phi phai tra duqc ghi titian cho se tien phai tra trong twang lai lien quan den hang hoa va djch vu a nh'An duqc. Chi phi phai tra duqc ghi nhan dua tren cac ok tinh hqp ly

A • X • ye so nen phat tra.

Viec phan loai cac khoin phai tra la phai tra ngueri ban, chi phi phai tra, phai tra n0i b0 va phai tra khic duqc thuc hien theo nguyen tac sau:

- Phai tra ngtreri ban phin anh cac khoan phai tra mang tinh chat thuong mai phat sinh tir giao djch mua hang hoa, djch vp, tai san va ngtriyi ban la don vj d0c lap yeti Cong ty, bao gem ca cac khoan phai tra khi nhap khAu th6ng qua ngtreri nhan by thic.

- Chi phi phai tra phan anh cac khoan phai tra cho hang h6a, djch vu da nhan duqc tir ngtreri ban hoac da cung cAp cho ngutri mua nhung chua chi tra do chua c6 h6a don hoac chtra du ho sa, tai lieu ke toan va cac khoan phai tra cho ngtroi lao dOng ve tien lucmg nghi phep, cac khoan chi phi san xuAt, kinh doanh phai trinh truck.

- Phai tra n0i b0 phin anh cac khoan phai tra giUa don vi cAp teen va don vj cAp dual tnrc thu0c khong c6 to cach phip nhan hach toan phu thu0c.

- Phai tra khic phan anh cac khoan phai tra khong c6 tinh thuang mai, 'thong lien quan den giao djch mua, ban, cung cAp hang hoa djch vu.

11. Nguyen tzic ghi nh4n vay viz ni phai tra thue tai chinh:

Cac khoin tien vay, nq thue tai chinh va tinh hinh thanh town cac khoan tien vay, nq thue tai chinh ctia doanh nghiep. Khong phan anh cac khoan vay dual hinh thirc phat hanh trai phieu hoac phat hanh c6 phieu tru dai c6 dieu khoan bat bu0c ben phat hanh phai mua lai tai mOt theri diem nhAt djnh trong twang lai.

Cac khoin c6 theri gian tra nq han 12 thing ke tir theri diem lap Bao cao tai chinh, &Jac trinh bay la vay va nq thue tai chinh dai han. Cac khoan den han tra trong yang 12 thong tiep theo ke tir theYi diem lap Bao cao tai chinh, ke toan trinh bay là vay va nq thue tai chinh ngin han a co Ice hoach chi tra.

Cac chi phi di va?, lien quan true tiep den khoin vay (ngoai !Ai vay phai tra), nhu chi phi tham djnh, kiem town, lap ho sa vay yen... duqc hach wan vao chi phi tai chinh. Tnreyng hqp cac chi phi nay phat sinh tir khan vay rieng cho muc dich dau ter, xay dung holm san xuat tai san da clang thi duqc von hem.

Doi v6i khoan nq thue tai chinh, king se nq thue phan anh vao ben C6 cila tai khoan 341 la tong se tien phai tra &lac tinh bang gia tri hien tai ctia khoin thanh town tien thue toi thieu hoac gia trj hap

MACH NHL DICK vu

1711 CIfINH VA Kwii

PHA

••■\;.

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CONG TY CP DIXQC PHAM TRUNG VOING VIDIPHA Dia chi: 184/2 Le Van Sy - Phirong 10 - Qua?! Phu Nhuin - TP. Ho Chi Minh.

15, dm tai san thue.

Trufrng hgp vay, nq bang ngoai phai theo doi chi fib nguyen va thuc hien theo nguyen t'ac:

- Cac khoan vay, nq bang ngoai te phai quy doi ra dan vi tien t¢ ke toan theo tj, gia giao dich thuc te tai thai diem phat sinh;

- Khi tra nq, vay bang ngoai te, ducfc quy doi theo tj, gia ghi se Ice toan thuc to dich danh cho tirng dOi Wang;

- Khi lap BA() cao tai chinh, s6 du cac khoan vay, nq thue tai chinh bang ngoai to phai duqc dant) giA Iai theo ty' gia giao dich thuc te tai thai diem lap Bio cao tai chinh.

- Cac khoan chenh Lech ty gia phat sinh tir viec thanh toan va danh gia lai cuei ky khoan vay, nq thue tai chinh bang ngoai to duqc hach toan vao doanh thu hoac chi phi hoat Ong tai chinh.

12. Nguyen the ghi nhi)n va van hod cdc khoan chi phi di wry:

12.1 Nguyen tac van hod cdc Abort,: chi phi di vay:

Chi phi di vay lien quan true tiep den viec dAu to xay dung hoac san xuAt tai san dang duqc tinh vao gia tri ciia tai san do (duqc yen bao gem cac khoan lai tien vay, phan 136 cac khoan chiet khAu hoac phu tri khi Oat hanh trgi phieu, cac khoan chi phi phu Oat sinh lien quan tai qua trinh lam thu tuc vay.

Viec von hoa chi phi di vay se duqc tam ngirng lai trong cac giai doan ma qua trinh dau to xay dung hoac san xuat tai san da dang bi gian doan, trir khi su gian doan do IA can thiet. I/:

khi cac hoat Viec von hoa chi phi di vay se chAm dirt Ong chi yeu can thiet cho viec chuAn bi tai san da dang vac, sir dung hoac ban da hoan thanh. Chi phi di vay phat sinh sau do se duqc ghi AlluutiAN

nhan la chi phi san xuAt, kinh doanh trong kj, khi phat sinh. vitN

Cac khoan thu nhap Oat sinh do &Au to tam thai cac khodn vay rieng biet trong khi chi sir dung vao "t4

muc dich c6 duqc tai san do dang thi phai ghi giam trir (-) vao chi phi di vay Oat sinh khi yen hod. 4-14

Chi phi di vay duvc‘v6n hod trong kj, khong duqc wort qua tong se chi phi di vay Oat sinh trong Cac khoin lai tien vay va khoan phan 136 chiet khAu hoac phu trei ,duac von hod trong tong kj,

khong duqc vuqt qua so lai vay thuc te phat sinh va so phan 1)6 chiet khau hoac phu tri trong kj/ do.

12.2 TS, le van hod chi phi di vay thrgc sir dung de xdc dinh chi phi di vay dtrgc van hod trong k9: Khong phat sinh.

13. Nguyen lac ghi nhOn cdc kholin phbng phiii

Cdc khoan du phong duqc ghi nhan khi Cong ty c6 nghia vu nq hien tai (nghia vu phap 15, hoac nhia vu lien doi) do ket qua tir met su kien da xay ra, viec thanh toan nghia vu nq nay c6 the se dan den su giam sut ye nhang lqi ich kinh te va gia tri cua nghia vu nq do co the duqc met tick tinh clang tin cay.

Neu anh twang cila thai gian IA trong yeu, du phong se duqc xac dinh bang cach chiet khAu s6 tien phai be ra trong tucmg lai de thanh toan nghia vu nq vai tj, le chiet khau thue va phan anh nhirng danh gia tren thi truing hien tai ye gia tri th6i gian tien va nhang rii ro cu the c6a khoin nq do. Khoan tang len dm se du phong do thai gian troi qua duqc ghi nhan la chi phi tai chinh.

14. Nguyen tae ghi nkin fait pi:mu chuyen di& • A Trai phieu chuyen doi IA trai phieu co the chuyen doi thanh co* phieu phe thong dm. to chtrc Oat

hanh theo cac dieu kien da duqc xac dinh trong phucrng an phat hanh.

Tai thai diem ghi nhan ban dau, trai phieu i chuyen do duqc xac dinh rieng biet thAnh cAu phan nq • 1

(nq g6c) va cau phan von. Phan nq goc cia trai phieu chuyen doi duqc ghi nhan là nq phai tra, cau •

phan von (quyen chon ce phieu) cita trai phieu chuyen doi &lac ghi nhan la von chi si hiru. Gia tri phan nq goc cia trai phieu chuyen del duqc xac dinh ban cach chiet khau gia tri danh nghia cia khoan thanh toan trong ttrcmg Iai (gem ca g6c va lai trai phieu) ve gia tri hien tai theo lai suAt cia trai

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CONG TY CP DUVC PHAM TRUNG UtiNG VIDIPHA Dia chi: 184/2 U Van Sy - Phtaing 10 - Quan Phu Nhucin - TP. Ho Chi Minh.

phieu tuang to tren thi truing nhung khong c6 quyen chuyen d6i thanh c6 phieu va trir di chi phi Oat hAnh trai phieu chuytn d6i. Twang hop khOng xac dinh dtrqc lai suit ctia trai phieu,tuong tor, lai suit di vay phi bin tren thi truing tai that diem Oat hanh trai phieu doge sir dung de xac dinh gia tri hiOn tai cita khoan thanh toan trong Wong lai. Gia tri ciu phan von cua trai phieu chuyen d6i IA phin chenh lOch piira tong s6 tien thu ve tir vi& phat hanh trai phieu chuyen d8i va gia tri au phan nq cua trai phieu chuyon d6i tai died diem phat hanh.

Chi phi Oat hanh trai phieu chuyen dOi dirge phan b6 din phi' hop voi kS, han trai phieu theo phtrang phap throng thing hoac phucmgsphap tai suit thuc to va ghi nhan vac) chi phi tai chinh hoac von hoa. Tai tiled diem ghi nhan ban dau, chi phi phat hanh trai phieu chuyen d6i dirge ghi giam phin nq etc cita traiphieu. Dinh kSf, chi phi phat hanh trai phieu chuytn dOi doge phan b6 bang each ghi tang gia tri nq g'Oc va ghi nhan vao chi phi tai chinh hoac von 116a phi' hop vai vigc ghi nhan lai vay phai tri cua trai phieu.

Tai thai diem dao han trai phieu chuyen d6i, gia tri quyen ch9n c6 phi& cua trai phieu chuyen d6i dang phan anh trong phin von chit sa hint dirge chuyen sang ghi nhan IA thing du von c6 phan ma khOng phu thuc vao viOc ngued nim gift trai phieu c6 thqc hiOn quyen ch9n chuyen d6i thanh c6 phieu hay khong. Twang hop ngtrai nim git trai phieu kh8ng thuc hign quyen ch9n chuyen dOi trai phieu thanh c6 phieu, phan nq gOc cua trai phieu chuyen dOi dirge ghi giam tucmg irng so tien hoar' tri gOc trai phieu. Truing hop ngtrai nim giar trai phieu thuc hign quyen chon,chuyen doi trai phieu thinh c6 phieu, phin nq g6c cita trai phieu chuyen dOi duqc ghi giam va dau to dm chit sa hi tu dirge ghi tang Wang Crng vii m'Oh gia s6 c6 phieu phat hanh them. Phin chenh lgch gift gia tri phin no goc cua trai phieu chuyen doi lin han gia tri co phieu phat hanh them tinh theo m'Oh gia dirge ghi nhan là khoan thing du von c6 phin.

15. Nguyen tic ghi nhlin von cha sb haw:

15.1 VOn gop cat' chi so' haw:

VOn gop dm chit sa hiru dirge ghi nhan theo s6 von thuc to da g6p cua cac c6 Tong, chit sa

15.2 Thing du von co phOn:

Thing du On c6 phin ducic ghi nh'in theo s6 chenh lOch giira gia Oat hanh va rOnhgia c6 phieu khi phat hanh lin phat hanh bo sung, chenh Wch gift gia tai plat hanh vi gia tri so sach cua c6 phieu quy va ciu phin von cua trai phieu chuyen d6i khi dao han. Chi phi true tiep lien quan den

A vice phat hanh bo sung c6 phi& va tai Oat hanh c6 phieu quy dirge ghi giam thong du von c6 phin.

15.3 Vein khdc ctia chit sa haw

VOn khac dirge hinh thanh do b6 sung tir ket qua hog dOng kinh doanh, dank gia lai tai san va gia tri con lai gifra gia tri hop lSt cua cac tai san dirge tang, bieu, tai trq sau khi trir cac khoan thue phai nOp (neu c6) lien quan den cac tai san nay.

15.4 CO phieu qufr:

Khi mua lai c6 phi& do Cong ty phat hanh, khoan tien tri bao g6m ca. cac chi phi lien quan den giao dich dirge ghi nhan là co8 phieu quy vi duqc phan anh IA mgt khoan giam trir trong von chit se/ hilu. Khi tai Oat hanh, ch'nh lOch giita gia tai Oat hanh va gia s6 sach cua c6 phieu quy dirge ghi vao khoan mite "Thing du von c6 phan".

16. Nguyen tic va phtfon phcip ghi nh'On doanh Mu:

16.1 Doanh thu ban hang hots, thank phOm:

Doanh thu ban hang hoa, thanh phim duple ghi nhan khi ding that thoa man cac dM'u kign sau:

- Phin Ion rUi ro va loi ich gin lien vii quyen hiru san phim hoac hang h6a da dirge chuyen giao cho ngueri mua;

A - Cong ty khong con nim quyen quirt IS/ hang h6a nhu ngtrai hat hang hoa hoac quyen kiem sok hang Ma;

- Doanh thu dirge xac dinh ttrcmg d6i chic chin;

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- COng ty da thu duce hoac se thu dtrqc lqi ich kinh to tir giao djch bin hang;

- Xac djnh dtrqc chi phi lien quan den giao djch ban hang.

16.2 Doanh thu cung cap djch vu:

Duqc ghi nhan khi ket qua cua giao djch d6 dtrqc xac djnh mgt cach clang tin cay. Tnrong hop viAc cung cap djch vu lien quan den nhieu k5' thi doanh thu ducrc ghi nhan trong ky theo ket qua phan cong vi0c da hoan thanh vao ngay lap Bang Can dOi ke toan ctia kj, d6. Ket qua cua giao djch cung

A cap djch vu ducrc xac djnh khi th6a man cac dieu kiOn sau:

- Doanh thu duce xac djnh ttrong dOi chic chin;

- CO kha nang thu dtrqc 191 ich kinh 4 tir giao djch cung cAp djch vu d6;

- Xac djnh &lac phAn cong vi0c da hoan thanh vao ngay lap Bang can doi ke toan;

- Xac djnh duqc chi phi phat sinh cho giao djch va chi phi a hoan thanh giao djch cung cAp djch vu d6.

16.3 Doanh thu hoot de3ng tai

,. R ceiNG

Doanh thu phat sinh tir tien lai, tien ban quyen, co tire, lqi nhuan duqc chia va cac khoan doanh thu hoat d'Ong tai chinh khac duqc ghi nhan khi tit& man thiyi hai (2) dieu kiAn sau:

- Co kha rang thu dtrqc lqi ich kinh to giao djch d6;

- Doanh thu duce xac djnh ttrcmg dOi chic chin.

Co tic, lqi nhuan duqc chia duqc ghi nhan khi Cong ty duqc quyen nhan tirc hoac &Jac quyeniiV nhan lqi nhuan tir vi0c gap von.

17. Nguyen tAc ke toan cac khan giant trir doanh thu: Cac khoan dtrqc dieu chinh giam trir viva doanhoictHNIly thu ban hang, cung cAp djch Nip ph& sinh trong Icy, Chiet khAu thuang mai, giam gia hang banAr cut:it:NT va hang ban bj Ira lai khong phan anh cac khoan thud dtrqc giam trir vac) doanh thu nhtr thud GTGT VA iota To, din ra phai n'Op tinh theo phucmg phap nuc tiep. ~HfA NAM

.

Viec dieu chinh gitim doanh thu dint (boy hien nhu sau:

- Khan chiet khAu thucmg mai, giam gia hang ban, hang ban bj tra lai phat sinh ding k5' tieu thu san phAm, hang hoa djch vu dtrqc dieu chinh giam doanh thu phat sinh;

- Tru&n hqp san phim, hang hoa, djch vu da tieu thu tir cac kS' tnrac, den kS/ sau mai phat sinh chiet khau throng mai, giam gia hang ban hoAc hang ban bj tra lai thi doanh nghiOp duct ghi giam doanh thu theo nguyen tac:

+ Neu san phAm, hang hoi, djch vu da tieu thu tir cac kS1 truck, den kjf sau phai giam gia, phai chi& khau thuang mai, bj tra lai nhtmg phat sinh truck thoi diem phat hanh Bao cao tai chinh, ke toan phai coi day la mgt sir kiOn an dieu chinh phat sinh sau ngay lap Bang can dOi ke toan va ghi giam doanh thu, tren Bao cao tai chinh cua kS, lap bao cao (kS1

+ Trueng hqp san phAm, hang hoa, djch vu phai giam gia, phai chiet khAu thuang mai, bj tra lai sau thari diem phat hanh Bao cao tai chinh thi doanh nghi4 ghi giam doanh thu cita kjr phat sinh (lcS, sau).

Chiet khau Chuang mgi: phai tra la khan doanh nghiOp ban giam gia niem yet cho khach hang mua hang voi khOi luvng lan. Ben an hang th%rc hiOn ke toan chiet khAu thuang mai theo nhang nguyen tic sau:

Tnrang hop trong hoa dan GTGT hoac h6a dan ban hang da the hiAn khoin chiet khAu thuang mai cho nguiri mua la khoin giam trir vao so tien nguai mua phai thanh Wan (gia ban phin anh tren hoi don là gia da trir chiet khau thuang mai) thi doanh nphiep (ben ban hang) khong sir dung tai khoin nay, doanh thu ban hang phan anh theo gia da trir chiet khau thuang mai (doanh thu thuan).

20

CONG TY CP DlUVC PHAM TRUNG OCING VIDIPHA Dia chi: 184/2 Le Van sy - Phur3ng 10 - Quern PHI Nhupn - TP. Ho" Chi Minh.

Ke toin phii theo d6i rieng khoin chiet khAu thuang mai ma doanh nghiep chi tra cho nguai mua nhtrng chua dtrqc phan firth là khoan giim trir so tien phii thanh town tren h6a dan. Trtrang hqp nay, ben bin ghi nh'an doanh thu ban du theo gii chua trir chiet Ichiu thuang mai (doanh thu gip). Khogin chiet khAu thuang mai can phii theo dOi rieng tren tai khoin nay thuang phat sinh trong cac tr&mg hop nhtr:

SO chi& khAu thuang mai ngtrai mua duqc huang Ian han s6 tien bin hang dtrac ghi tren hod dan lAn cuOi ding. Truing hop nay c6 the phit sinh do ngutri mua hang nhieu lAn mai dat duqc luang hang mua duce htrang chiet khAu vi khoan chiet khAu thuang mai chi dtrqc xic djnh trong lAn mua

4. cuoi cung;

Cic nha san xuat cuoi ky mai xic djnh dirge so Wong hang ma nhi phan phOi (nhu cac sieu thj) da tieu thu vi tir da mai c6 can cir de xic djnh duqc so chiet khAu thuang mai phii tra doa tren doanh so bin hoac so ltrqng san phim da tieu the.

Gitim gid hang bdn: la khoin giim trir cho nguai mua do san phim, hang hoi kern, mAt phAm chAt hay kh6ng dung quy cich theo quy djnh trong hqp ding kinh te. Ben bin hang thoc hien ke toin giam gia hang bin theo nhang nguyen tac sau:

Tnamg hop trong h6a dan GTGT hoac hcia don bin hang da the hien khoan giim gia hang bin cho ngutri mua la khoan giim trir vao so tien nguai mua phai thanh torn (gin bin phan inh tren hod don la gii di giim) thi doanh nghiep (ben ban hang) khong sir ding tai khoan nay, doanh thu ban h' phan inh theo gii da giim (doanh thu thuAn).

Chi pizazz anh cac khoan giam trir do viec chAp thuan giam gia sau khi da bin hang (da ghi doanh thu) vi phat hinh hod don (giam gii ngoai hod don) do hang bin kern, mit phAm chAt...

Doi v61 hang bdn bj tra Itti: a phin anh gia trj cira so san phAm, hang hem bj khach hang tra lai cac nguyen nhan: Vi pham cam kat, vi pham hop ding kinh te, hang bj kern, mAt phAm chAt, Ich" dung chi ng loai, quy cich.

18. Nguyen tic ki todn gid yin hang bdn: Gii von ctia san phim, hang h6a, djch vo, bAt d6ng san dAu tu; gii thanh san xuAt cua san phim xay lip (dOi vai doanh nghiep xay lip) bin trong slcj/. Ngoii ra, gid von con phin anh cac chi phi lien quan den hot dOng kinh doanh bat d6ng san dau tu nhtr: Chi phi khAu hao; chi phi sira chDa; chi phi nghiep vo cho thue BDS dAu to theo phucmg thirc cho thue hoot dOng (twang hop phat sinh khong Ian); chi phi nhuong bdn, thanh ly BDS tau to...

DOi vai kinh doanh bit Ong san, khi chua tap hqp duqc dAy du hO sa, chimg tir ye cic khoin chi phi lien quan true tiep tai viec dAu tu, xay dong bit dOng san nhtmg da phit sinh doanh thu nhucm bin bit dOng san, dtrqc trich tnrac m6t phan chi phi a tam tinh gid von hang bin. Khi tap hop du ho sa, chirng fir hoac khi bit dOng san hoin thanh toin b6, thi phii quyet toan s6 chi phi da trich truck vio gid von hang bin. Phan chenh tech gi1ia so chi phi da trich tnrac cao flan so chi phi thuc to phit sinh (kw dieu chinh giam gia On hang ban dm kjt thoc hien quyet toan. Viec trich trtrac chi phi de tam tinh gia von bAt d'Ong san phai tuan thir theo cac nguyen tac sau:

- CM dtrqc trich truac vio gia von hang bin dOi vai cac khoin chi phi da c6 trong do town dau tu, xay dung nhtrng chua c6 du hO sa, tai lieu de nghiem thu khOi ltrqng va phii thuyet minh chi tiet ve IS, do, n6i dung chi phi trich trtrac cho tong hang moc c8ng trinh trong 1(5'.

- Chi dtrqc trich truck chi phi de tam tinh gii von hang bin cho phAn bit d6ng san da hoin thanh, duqc xic djnh la da bin trong kj, vi du tieu chuAn ghi nhan doanh thu.

- SO chi phi trich tnrac dtrac tam tinh vi so chi phi thoc to phut sinh ducc ghi nhan vio gii von s hang bin phii dam bio Luang ung vai djnh mirc gia von tinh theo tong chi phi do torn phan

21

CONG TY CP DlUVC PHAM TRUNG VONG VIDIPHA Dia chi: 184/2 Le Van Sy - Phueing 10 - Quern PI:a Nhu2n - TP. Ho Chi Minh.

hang hia bit Ong sin dtrqc xac djnh là da ban (duct xac djnh theo dien tich).

Khan du ph6ng giam gia hang ton kho duqc tinh vao gia On hang ban ten ca s6 so luong hang ton kho va phin chenh lech giaa gia trj than ci the thuc hien duqc nho han gia gic hang ton kho. Khi xac djnh khi Itrang hang ton kho bi giam gia can phai trich lip du piling, ke toan phai loci trir khii luqng hang ton kho da kjf dtrqc hqp ding tieu thu (CO gia trj thuan ci the thuc hien duqc khong thip han gia trj ghi so) nhtrng chua chuyen giao cho khach hang neu ci bang chting chic chin ye viec khach hang se kh8ng lir be thuc hien hqp ding.

Khi ban san phim, hang hia kern thiet bi, phv tung thay the thi gia trj thiet bi, phu Ong thay the duqc ghi nhin vac, gia von hang ban.

DOi vii phan gia trj hang ton kho hao hut, mit mat, ke tan phai tinh ngay vac, gia On hang ban (sau khi trir di cac khan bii thuamg, neu c6).

Doi vai chi phi nhguyen vat lieu trvc tiep tieu hao vuqt mirc binh thutmf, chi phi nhan cong, chi phi sin xuat chung co djnh khong phan bi vao gia trj sanhphim nhip kho, ke tan phai tinh ngay vac) gia von hang ban (sau khi trir di clic khan boi thtthng, neu c6) ke ca khi sin phim, hang hoa chtra duqc xac djnh IA tieu thu.

Cac khoin thue nhip khAu, thue tieu thu d4c biet, thue bio ve mil truing da tinh vao gia tri hang mua, neu khi xuat ban hang hia ma cac khoin thus di duct hoan 13i thi duqc ghi giam gia von hang ban.

19. Nguyen tic Id loan chi Fitt tai chinh: Chi phi hoot Ong tai chinh bao gim cac khan chi phi hoac cac khan lo lien quan den cac hoot Ong diu to tai chinh, chi phi cho vay va di vay On, chi phi gip On lien doanh, lien ket, 16` chuyen nhucmg cluing khoin ngin hp, chi phi giao djch ban chimg khan; Du piling giam gia chting khan kinh doanh, du piling ton that dau to vao don vi khac, khoan 10 ghat sinh khi ban ngoai te, 16 tSt gia hOi doai...

Khan hoch tan vao chi phi tai chinh nhung n6i dung chi phi sau day: - Chi phi phuc vu cho viec sin xuAt sin pham, cung cap djch vu; - Chi phi ban hang; - Chi phi guar' ly doanh nghi'ep; - Chi phi kinh doanh bit Ong sin; - Chi phi din ttr xay dung ca ban; - Cite khan chi phi dtrqc trang trai bang nguOn kinh phi khac; - Chi phi khan.

Chi phi phat hanh trai phieu dtrqc phan bi din phu hqp yeti kS, han trai phieu vi duqc ghi nhin vac, chi phi tai chinh net viec phat hanh trai phieu cho muc dich san xuAt, kinh doanh thing thutmg.

Lai phai tra ctia trai phieu chuyen Clii duqc tinh vao chi phi tai chinh trong kjf ducc Vic djnh bang ckh lAy gia trj phin nq goc diu ky ctia trai phieu chuyen doi nhan (x) vai lai suit cua trai phieu trang to ten thj truing nhtmf kh8ng c6 quyen chuyen dii thinh c6 phieu ho4c !Ai suit di vay phi bien tren thj truing thi tilt:1i diem phat hanh trai phieu chuyen doi

Neu co phieu uu dai duqc phfin loai la nq phai tra, khoan co tirc uu dai do ve ban chit la khoan !Ai vay va phai dtrqc ghi nhan vao chi phi tai chinh.

20. Nguyen tic Id loan chi phi ban hang, chi phi quan 1.0 doanh nghifp:

a. Nguyen tic ki loan chi phi ban hang:

Cac chi phi thuc to Oat sinh trong qua trinh ban san pham, hang hoa, cung cap djch vu, bao gom cac chi phi chao hang, giai thieu san phim, quang cao sin phim, hoa fling ban hang, chi phi bao hanh

22

CONG TY CP DOC PHAM TRUNG trCiNG VIDIPHA Dia chi: 184/2 Le Van Sy - Phuerng 10 - Qudn Phzi Nhudn - TP. Ha Chi Minh.

san pham, hang hoa (trir hog Ong xay lip), chi phi bao quan, dOng goi, van chuyen,...

Cac khoin chi phi ban hang Bong duct coi la chi phi tinh thus TNDN theo quy dinh cua Luat thue nhung co day du hem don chirng tir va da hach toan dung theo Che de ke toan thi khong duqc ghi giam chi phi ke toan ma chi dieu chinh trong quyet toan thue TNDN de lam tang so thue TNDN phai nep.

Chi phi ban hang duqc m& chi tiet theo tong nei dung chi phi nhu: Chi ?hi nhan vien, vat lieu, bao bi, ding co, de dung, khau hao TSCD; djch vu mua ngoai, chi phi bang tien khac.

b. Nguyen tlic ki loan chi phi quan 1.0 doanh nghiep:

Cac chi phi quan ly chung cua doanh nghiep gem cac chi phi ye Wang nhan vien be phan quan 151 doanh nghie? (Tien lucmg, tien cong, cac khoin phi cap,...); Bao hiem xa hei, y te, kinh phi cong down, bao hiem that nghiep cua nhan vien quan ly doanh nghiep; chi phi vat lieu van phong, cong co lao &Ong, khau hao TSCD dung cho quan 15, doanh nghiep; tien thus &at, thue mon bai; Ichoin lap du phong phai thu kho del; djch vi mua ngoai (Dien, mac, dien thoai, fax, bac hiem tai san, chay no...); chi phi bang tien khac (Tiep khach, hei nghi khach hang...).

Cac khoan chi phi quart IS/ doanh nghiep khong dude coi la chi phi tinh thue TNDN theo quy dinh cua Lust thue nhung c6 day du h6a don chimg tir va da hach toan dung theo Che de ke toan thi khong dtrqc ghi giam chi phi ke toan ma chi dieu chinh trong quyet toan thud TNDN de lam tang se thus TNDN phai nep.

ost- 21. Ngulyin lac va phicong phcip ghi nhein chi phi thui thu nheip doanh nghiep hien hanh, chi phtc

thue thu nh(cp doanh nghiep hodn lgi: NHOftduN it VU TU

21.1 Thue TNDN hien hanh: Kt iff

. rod Thue thu nhap hien hanh la khoan thus duqc tinh dua tren thu nhap tinh thue. Thu nhap tinh thue:1Kir:?Arl chenh lech so vai lqi nhuan ke toan la do dieu chinh cac khoan chenh lech tam thai giaa thue va ke t/di& toan, cac chi phi khong duqc trir cong nhu dieu chinh cac khoan thu nhap Bong phai chin thue cac khan lo dtrqc chuyen.

21.2 Thai TNDN hodn

Thue thu nhap hart lai IA khoin thue thu nhap doanh nghiep se phai nep hoac se duqc hoan lai do chenh lech tam thoi gift gia tri ghi se dm tai san va nq phai tra cho mic dich lap Bao cao tai chinh va ea so tinh thus thu nhap. Thue thu nhap hart lai phai tra dtrqc ghi nhan cho tat ca cac khoan chenh lech tam thai chin thue. Tai san thue thu nhap hart lai chi duqc ghi nhan khi chic chin trong twang lai se c6 lqi nhuan tinh thue a sir ding nhffng chenh lech tam thai dude khau trir nay.

Gia tri ghi se cita tai san thue thu nhap doanh nghiep hoan lai duqc xem 'cot lai vac ngay ket thue nam tai chinh va duqc ghi giam den mire dam bao chic chin c6 du lqi nhuan tinh thue cho pep lqi ich cua met phan hoac Wan be tai san thus thu nhap hoan lai dude sir ding. Cac tai san thue thu nhap doanh nghiep hoan lai chtra duac ghi nhan trirOc day dtrqc xem xet lai vio ngay ket thitc nam tai chinh va &lac ghi nhan khi chic chin c6 du lqi nhuan tinh thue de c6 the sir ding cac tai san thud thu nhap hart lai chua ghi nhan nay.

Tai san thud thu nhap hart lai va thue thu nhap hart lai phai tra dude xac dinh theo thus suat du tinh se ap ding cho nam tai san dude thu hei hay nq phai tra dude thanh toan tren cac mire thue suat c6 hieu luc tai ngay ket thitc nam tai chinh. Thue thu nhap hoan lai dude ghi nhan vac. Bac cao ket qua hog Ong kinh doanh va chi ghi truc tie!) vao vett chit sa him khi khoan thue d6 lien quan den cac khoan moc dude ghi thing vac yen chit s& him.

Tai san thue thu nhap hoan lai va nq thue thu nhap hart lai phai tra dude bit trir khi:

- Cong ty c6 quyen hqp phap dupe bit trir giira tai san thus thu nhap hien hanh v6i thue thu nhap hien hanh phai Op;

23

CONG TY CP DUVC PHAM TRUNG YONG VIDIPHA Dia chi: 184/2 Le Van Sy - Phursnig 10 - Qucin Phu Nhupn - TP. Ho Chi Minh

- Cac tai san thud thu nhap hoan lai va thud thu nhap hoan lai phai tra nay lien quan den thud thu nhap doanh nghi'ep duce quail ly bai ding mOt ca quan thud:

• IA vai cung m(it dan vi chju thud;

CEng ty du dinh thanh town thud thu nh4p hien hanh phai tra va tai san thus thu nhap hien hanh tren ca sa thuan ho4c thu hOi tai san ang than yeti viec thanh town nq phai tra tong tirng kS, tucmg lai khi cac khan

A tong yeu cua thud thu nhOp hoan lai phai tra hoc tai san thud thu nh(ip hoan lai &rot thanh town hoac thu

24

1 1 1 1 I 1 1 1 1 1 1 I 1 I~ F 1! F 1 1 I F

CONG TY CO PHAN DOC PHAM TRUNG LAING VIDIPHA

Dia chi: 184/2 Le Van Sy - Phirang 10 - Quan Phu Nhuan - TP. 1-1j Chi Minh

BAN THUYET MINH BAO CAO TAI CHINH Nam 2016

V- THONG TIN BO SUNG CHO CAC KHOAN MIX TRINH BAY TRONG BANG CAN DOI KE TOAN VA BAO CAO KET QUA HOAT DQNG KINH DOANH

Dan vi tinh VND

SS diiu taint

145.844.560

40.295.300.144

1.491.598.124 8.268.651.346

240.000

2.639.868 4.644.904

30.042.107.956

248.265.388

50.058.980

500.000

1. TIEN VA CAC KHOAN TUtING DIAING TIEN S6 cu6i niim

Tien mot (VND) 189.062.749

Tien giii ngan hang khong kjt 43.379.901.162

Ngan hang TMCP C6ng Thuang Viet Nam 7.866.250.214

Ngan hang TMCP Ngoai Thucmg 4.817.213.229

Ngan hang Phat Trien Viet Nam - SGD II

Ngan hang TNHH MTV HSBC (Viet Nam)

NgAn hang TMCP Sai G6n SCB - CN. Cho' Lem 566.127

Ngan hang TMCP VIB- CN QuAn 11 9.552.331

Ngan hang TMCP Sacombank - PGD Vii Thj Sat' 30.000.626.431

Ngin hang TMCP C6ng Thtromg - CN.Ba Dinh

Ngan hang N6ng Nghiep Phat trien Ming them Chi nhanh HOng Vucrng 257.897.785

Ngan hang Quail DOi 500.000

Ngan hang TMCP Maritime 6.914.791

Ngin hang TMCP DAu to Phat trien Viet Nam - CN Nam Ha Neil 145.419.041

Ngan hang TMCP Ngoai Thucmg (# 10.962,82 USD) 249.020.456

Ngan hang TMCP C6ng Thucrng Viet Nam (# 1,142.01 USD) 25.940.757

COng 43.568.963.911

162.148.

24.44

40.441.14

2. CAC KHOAN DAU TIi TAI CHINH

SO cutu nam

SO dAti nam

Gid gific Gid tri ghi so Gia gOc Gid trj ghi so a. Dtiu tit aim girt den ngay dao tinn (Tien girl tiet

han tren 3 thing) 109.600.000.000 109.600.000.000 75.418.000.000 75.418.000.000

Ngan hang TMCP Sai Gan 25.000.000.000 25.000.000.000 45.418.000.000 45.418.000.000

Ngdn hang TMCP Hang Hai Viet Nam- CN Do Thanh 74.600.000.000 74.600.000.000 30.000.000.000 30.000.000.000

Ngan hang TMCP XNK Viet Nam- CN Tan Son Nhat 10.000.000.000 10.000.000.000

COng 109.600.000.000 109.600.000.000 75.418.000.000 75.418.000.000

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CONG TY CO PHAN DUOC PHAM TRUNG YONG VIDIPHA

Dia chi: 184/2 U Van Sy - Ph: tong 10 - Qu4n Ph: Nhuan - TP. Ha Chi Minh

7. HANG TON KHO SO cuiii nam SO du nam

Gia gOc Du phong Gig g6c Dg phong

Nguyen vat lieu 59.863.119.428 38.670.429.828

CEng cu dung cu 1.147.235.972 679.339.668

Chi phi san xuat kinh doanh da dang 6.523.113.699 2.066.152.433

Thanh phim 29.570.866.367 39.797.583.806

Hang h6a 1.451.856.016 5.286.064

Cgng 98.556.191.482 81.218.791.799

8. TANG, GIAM TAI SAN CO MINH HOU HINH

Khoin myc Nha cora,

vat kien frac May ink,

thiet bi

Phtrung teen van tai,

truyen an

Dyng cu guiltily

T6ng Cyng

Nguyen gig A du dau nam 93.482.777.558

. . 98.414.319.518

. 6.124.578.243

. 4.855.987.479

. 202.877.662.798

Mua trong nam Cai to sira chtta Dau to XDCB hoan thanh Chuyen sang bat ding san dau to

Thanh 1Y, nhirog ban Giam khac

5.797.536.175

. .

5.797.536.175

/

. So 2. So du cum nam Gig trj hao mon lay ke SO du dau nam

93.482.777.558

20.631.223.672

104.211.855.693

74.936.834.458

6.124.578.243

4.352.872.992

4.855.987.479 208.675.198.97

104.413.155.512 4.492.224.390 363.763.089

.

Khali hao trong nam Tang khac Chuyen sang bat ding san du to

Thanh 15,, nhtrong ban Giam khac

3.521.433.242 10.307.603.261

.

526.453.482

.

14.719.253.074

So du cutli nam III. Gig trj con lyi

24.152.656.914 85.244.437.719 4.879.326.474 4.855.987.479 119.132.408.586

98.464.507.286 89.542.790.387

363.763.089 1. Tai ngay dau nam 2. Tai ngay co& nam

72.851.553.886

69.330.120.644

23.477.485.060

18.967.417.974 1.771.705.251

1.245.251.769

- Gia tri con Ipi cud! nam ceia TSCD hfru hinh da dung the chcip, cam co dam boo cac khoan vay: khong phcit sinh Nguyen gici TSCD hCru hinh cuai nam cla khciu hao hat nlurng van con sti dung la: 71.525.776.491 clang Nguyen gia TSCD huu hinh cuai nam cher thanh khong phat sinh Ccic cam ket ve vice ma, ban TSCD huu hinh co gia tri lan trong twang lai: khong phat sinh

28

CONG TY CO PHAN DU.QC PHAM TRUNG UONG VIDIPHA

Dia chi: 184/2 Le Van Sy - Phuong 10 - Quan Phu Nhuan - TP. Ha Chi Minh

9. TANG, GIAM TAI SAN CO DINH VC) HIM'

Khogn myc Quyen st'r dyng

(lt x

Quyen phat mink Phin mem

quail TSCDVH khac Tong COng

Nguyen gig S6 du du nam_____

__ _ . 765.000.000 9.988.160.506 9.223.160.506 .

Mua trong ram Cai tyo sirs chC1a Diu ttr XDCB hoin thanh

Chuydn sang bit d'Ong san dau to

Thanh l), nhtrong ban

Giam khac

SO du cu6i nam Gig trj hao mon lily ke S6 du du nam

9.223.160.506

1.622.312.560 .

765.000.000

186.111.110

9.988.160.506

1.808.423.670

289.316.664

a.,.....) con ACM

2.097.7401M4

. ;ilyA 8.179.7361K 7.890.420;17

.

.

Khau hao trong nam Tang khac

Chuyin sang bit Ong ,an du to

Thanh 1St, nhtrong ban

Giam khac

204.316.668

.

84.999.996

. S6 dtr cu6i nam III. Gig trj con lai

1. Tai ngay du nam 2. Tai nay cu6i nam

1.826.629.228

7.600.847.946 7.396.531.278

.

271.111.106

vitt%. ,

. 578.888.890 493.888.894

- Gib tri con ipi cuai tram caa TSC'D vo hinh da dung the chip, cdm ca dam boo ccic khoon vay: khong phat sinh

- Nguyen gib TSCD vo hinh cuoi nam dd khdu hao hat nhung vdn can sit dung: khong.

10. CHI PHI TRA TRI.1.43C S6 cu6i nam SO diu nam * Dal hyn 535.002.802 817.444.686

Tien thud nha Chi nhanh Ha Ni 60.000.000 420.000.000 CEng cu dyng cy chi phan b6 475.002.802 397.444.686

COng 535.002.802 817.444.686

11. CHI PHI XAY DIING CO BAN DO DANG SO cu6i nam SO diu nam Chi phi mua nha va chuOn nhtrcmg quytn sir Ong dat 11.500.000.000

ging 11.500.000.000

Ghi chti (*): Day la chi phi chuydn guy& sir dung dit lau dai va guy& sot hCru nha a va tai san khac gin lidn vai Qat Lai khu do thi mai Van Khe, phutmg La Khe, Quin Ha Dang, Tp. Ha NOi ce din tich 202,7 m2 da &roc cAp giAy chang nhait guy& sir dyng dat, quydn sa hew nha a va tai san khac gin lidn vai dit theo giAy chang nhan s6 CG533292 ngay 30/12/2016 dm Uy ban Nhan dan Thanh ph6 Ha NO; cAp.

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16. PHAI TRA NGUt11 LAO DQNG Lucmg phai tra cong nhan vien

COng

So cuOi nam 5.076.527.152 5.076.527.152

se din nam 3.072.500.000 3.072.500.000

SO en& nam SO dau nam

6.290.000.000 6.290.000.000

4.900.000.000 4.900.000.000

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, 501 /20 SO dau 0

813.642.684 0NG T CH NEM HilU 813.642.684,, ClIk411KEri A KIE/A TOA1

rINIA NAM

• r P 146C

CONG TY CO PHAN DUVC PRAM TRUNG LAING VIDIPHA

Dia chi: 184/2 U Van S3 - Phuong 10 - Quern Plni Nhuein - TP. Ho Chi Minh

18. PHAI TRA ICHAC SO cut% nam SO dm lam * Phai tra ngin hkin 26.356.824.746 27.303.707.008

Kinh phi cong doin 188.101.694 112.461.994 BA° hiem that nghiep 691.109.198 570.148.347

Phil tilt co ttic 3.466.489.308 3.235.899.218 Cong ty CP Tap Doan DL to Dia Oc Novaland 19.778.001.476 22.266.777.750

Nhan vien 138.461.967

'Chao 2.233.123.070 979.957.732 Cong 26.356.824.746 27.303.707.008

1

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* Ngin hip

Du phong phai tra tien Wang COng

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nam

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L

a i tr

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n am

trua

c T

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khac

G

iam

vO

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nam

truc

k

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n am

truc

k

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nam

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Nam tru*c

121.749.040.000

6.080.000.000

127.829.040.000 12.174.904.000

SO cuOi nam

12.782.904

87.000.000.000

34.749.040.000

121.749.040.000 24.369.000.000

SO au nam

12.174.904

12.782.904

12.174.904

ti

81.474.970.301

74.173.450.323

81.474.970.301

74.173.450.323

0 TAI

12.174.

12.174.

12.782.904

12.782.904

S6 cuOi nam 12.104,83

SO dAu ram 8.342,21

CONG TY CO PHAN DUQC PHAM TRUNG liONG VIDIPHA

Dia chi: 184/2 Le Van Si - Phirong 10 - • uan Plui Nhuan - TP. Ha Chi Minh

b. Chi titt von g6p cast chit slfr hitu T5, Ig SO cuOi nam SO du nam

Van Op cfla Tang Cling ty Dtrqc Viet Nam 14,29% 18.262.640.000 18.262.640.000

Van g6p cua cac c6 (long khac 85,71% 109.566.400.000 103.486.400.000 COng 100% 127.829.040.000 121.749.040.000

c. Cfic giao djch ve vim vOi cac chit s& hum va phan ph6i a tin, chia Iqi nhu4n

- Von ditu to cua chit ser hfru

+ Van Op dau nam

+ Van g6p tang trong nam

+ Van Op giam trong nam

+ Van g6p cuoi nam - CO ttic lqi nhutin da chia

d. C6 phieu

- SO lugng c6 phieu (fang phat hanh

- SO Itrqng co phieu ban ra Ong cluing

+ CO phieu pita thong

+ CO phieu uu dai - SO luvng co phieu dtrqc mua lai

+ Co phieu pha thong

+ Ca phieu uu dai

- SO ltrqng c6 phieu dang Itru hanh

+ Co phieu pha thong

+ CO phieu uu dai

* Menh gia CO phieu dang ltru hanh: 10.000 d/CP

e. Cac quy caa doanh nghi6p

Quy dau hr va phat txiOn

21. CAC KHOAN MVC NGOAI BANG CAN DOI ICE TOAN Ngoai tg cac loci (USD)

VI. THONG TIN BO SUNG CHO CAC KHOAN MVC TRINH BAY TRONG BAO CAO WET QUA HOAT DOG KINH DOANH

1. TONG DOANH THU BAN HANG VA CUNG CAP DfCH VV

Doanh thu ban hang Ma C§ng

Nam nay Nam truirc

393.600.745.637 390.571.101.377

393.600.745.637 390.571.101.377

2. CAC KHOAN GIAM TRU DOANH THU Nam nay Nam tru*c Chit Ichau thucmg mai 102.437.463 147.411.699 Giam gia hang ban 110.892.846 15.211.072 Hang ban bj tra 1ai 897.172.590 3.166.365.132

ging 1.110.502.899 3.328.987.903

3. GIA VON HANG BAN Nam nay Nam truck

Gia van dm hang h6a da ban 304.566.146.134 298.253.742.269

COng 304.566.146.134 298.253.742.269

34

LONG TY CO PHAN DU VC PHAM TRUNG YUNG VIDIPHA

Dia chi: 184/2 Le Van S9 - Plurang 10 - Quart Phu Nhu4n - TP. N6 Chi Minh

4. DOANH THU HOAT DONG TAI CHINH

Lai tan girl Lai chenh lech tjf gia Qa thqc hien Lai chenh lech tj/ gia chug thqc hien CO ttic, lqi nhuan Qtrqc chia

COng

5. CHI PHI TAI CHINH

Lai tian vay

Chi& khiu thanh wan

Lea chenh tech tjt gia Qa thqc hien COng

6. THU NHAP KHAC Thu nhap ttl tian b6i thutrng va h8 trq chi phi di dtri Thu nhap tti cho thue nha nem

Thu nhap ill ban nguyen vat lieu Thu nhap khac

COng

7. CHI PHI KHAC Chi phi ban nguyen vat lieu Chi phi thanh 1St thinh pham Chi phi nOp phat Chi phf khic

COng

Nam nay

8.329.633.678 105.814.455

3.628.465 885.647.210

9.324.723.809

Nam nay

1.633.538.563

59.409.200

732.455.259 2.425.403.022

Nam nay 29.057.395.332

5.462.791.049

8.591.968.300 14.781.296

43.126.935.977

Nam nay 3.063.374.543

467.677.044 53.853.000

214.128.597 3.799.033.184

Nam tnrik

2.076.645.187 219.339.316

211.400.175 2.507.384.678

Nam truik

1.369.530.602

10.142.205

2.062.052.816 3.441.725.623

Nam truft 10.000.000.000

2.926.184.502 2.205.374.191

15.131.558.693 o!,01 I /;,;

Nam trirtoNG T1 2.513.6 'F4.018 Htiu

uvu 111 v CH/141.1 KE TI A KIM TOAI

2.359.2 /411Ptl", ...

4.872.96

8. CHI PH! BAN HANG VA CHI PHI QUAN LY DOANH NGHIP

a. Clic khoin chi phi quin Ifs doanh nghiOp phit sinh trong WW1 Nam nay Nam trubt

Chi phi Wong nhan vien quan ly 15.218.156.349 12.038.362.747

Chi phi nguyen lieu, vat lieu quan ly 115.268.133 83.572.840

Chi phi nhien lieu, sim dung VP, PITT, CCDC 461.342.522 253.025.013

Chi phi 'chit, hao TSCD khoi van phong 1.665.845.467 1.762.938.721

Thui, phi va le phf 7.812.021.058 4.685.189.047

Chi phi hang h6a, djch vq mua ngoii 6.585.087.066 5.490.146.162

Chi phi bang tian khic 3.655.542.970 3.216.893.385 Chi phi quan ljf loci trU khi tinh TNDN 2.558.589.364 296.562.662 Chi phi khic 161.363.640 1.670.889.638

Cpng 38.233.216.569 29.497.580.215

b. Cic khoin chi phi bin hing phit sinh trong nim Nam nay Nam trutrc

Chi phf Wong nhan vien ban hang 9.791.931.323 8.604.908.927

Chi phi van chuyin hang hoa 1.515.969.107 Chi phi NGL, NHL, VL, VT, CCDC, PM 3.585.588.906 4.583.027.207 Chi phi bang tien khitc 6.134.433.740 3.331.003.831 Chi phi bin hang loaf tth khi tinh TNDN 1.407.911.749 1.015.169.846 Chi phi khic 262.184.800

gong 20.919.865.718 19.312.263.718 35

Nam trutrc

907.000.000 907.000.000

49.502.77

2.132.53518 AN

211.400.

51.423.91

12.995.17:.662

12.774.423.566

220.755.096

36.507.599.892

LONG TY CO PHAN DINC PHAM TRUNG U'ONG VIDIPHA

Dia chi: 184/2 Le Van S9 - Phuong 10 - Quern Phu Nhu4n - TP. He, Chi Minh

9. CHI PHI SAN XUAT, KINH DOANH THEO YEU TO Nam nay Nam truin

Chi phi nguyen lieu, vat lieu 241.854.567.129 232.579.066.074

Chi phi nhan Ong 21.545.835.837 16.426.082.176

Chi phi }diem hao TSCD 15.008.569.738 15.955.750.095

Chi phi djch vu mua ngoai 13.197.500.008 5.003.332.549 Chi phi bang tien khic 9.946.074.364 1.410.146.300

Cing 301.552.547.076 271.374.377.194

10. CHI PHI THUE THU NHAP DOANH NGHIEP HIEN HANH

Chi phi thud TNDN tinh tren thu nhap chju thud hien hanh

Dieu chinh chi phi thud TNDN cila cac nam tnrac vao chi phi thud TNDN nam nay

C9ng _

Nam nay Nam &Wye

9.815.109.894 11.120.160.654

7.304.224.666 1.654.262.912 17.119.334.560 12.774.423.566

11. CHI PHI CUA HO DONG QUAN TRI VA BAN KIEM SOAT

ThO lao dm HOi deng quill trj va Ban kiem soat

Niim nay

808.000.000 Clng 808.000.000

12. THUE TNDN PHAI NOP VA LQI NHUAN SAU THUE TRONG NAM Nam nay

+ T6ng lqi nhu9n trithc thus 74.998.237.897

+ Cgc khan didu chinh tang 4.020.354.113

+ Cie khan (Bin chinh giam 29.943.042.542 + Tang thu nhtip chju thud 49.075.549.468

+ Chi phi thud TNDN 16.872.724.050 - Chi phi thud TNDN tinh tren thu nh9p chju thud hien hanh 9.815.109.894 - Chi phi thud TNDN cila rift till& (thud TNDN truy thu) 7.304.224.666 - Chi phi thud TNDN hoary lai (246.610.509)

+ Lqi nhutin sau thui TNDN 58.125.513.847

13. LAI CO BAN THEN CO PHIEU Nam nay Nam trtgrc Lqi nhu9n ice' toan sau thud thu nhap doanh nghiep 58.125.513.847 36.507.599.892 Quy khen thaang phfic lqi 3.650.759.990 Lqi nhu9n/(L4:1) phan b6 cho CD ser h&u CP phe thong 58.125.513.847 32.856.839.902 CP ph6 th8ng clang lau hanh binh quan trong IcS, 12.449.753 9.404.633 Lai/(L8) ca ban tren c6 phidu 4.669 3.494

VII. NHONG THONG TIN BO SUNG

1- Giao djch girra clic ben lien quan: klu5ng plat sinh.

2- Vi bio ctiob(1 ph(in:

CEng ty khOng 19p bao cao b0 phan vi khOng thoa man 1 trong 3 dieu kien theo linh vise kinh doanh hay theo vj tri dja 15, theo quy djnh tai Thong to 20/2006/TT-BTC ngay 20/03/2006 dm BO Tai chinh V/v hutng din thvc hien 06 Chuin mvc k6 toan ban hanh theo Quyet djnh s6 12/2005/QD-BTC ngay 15/02/2005 cua BO Tai chinh.

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CONG TY CO PHAN DUVC PHAM TRUNG YONG VIDIPHA Dia chi: 184/2 Le van Sys - Phitong 10 - QuOn Phu Nhticin - TP. lid Chi Minh

4- Tat san dam bio: khOng phat sinh 5- Rai ro tin dyng

Rai ro tin dung la rut ro ma &Si tac se khong thvc hien cac nghia vµ caa minh theo quy djnh cua mot c8ng cu tai chinh hoac hop d6ng Ichich hang, dan den ton that ve tai chinh. C8ng ty c6 rai ro tin dung tar cac hoat dOng kinh doanh caa minh (chit yeu dOi viii cac khoan phai thu khach hang) va tar hoot dOng tai chinh caa minh bao gom ca an girl ngfin hang va cac cong cu tai chinh khac.

Phdi thu khdch hang Viec quark 151 raj ro tin dung khich hang cita Cling ty dva tren cac chinh sach, thu tvc va quy trinh lciem soat caa Cong ty co lien quan den viec quan 15, rai ro tin dung khach hang.

Cac khoan phai thu khach hang chtra tra thuang xuyen duqc theo dol. Cac phan tich ye kha nang lap do phong &roc thkrc hien tai ngay bao cao tren ca so, timg khach hang d6i vai cac khach hang lem. Tren co sec nay, Cling ty khong co rui ro tap trung ve tin dung.

Tan giti ngan hang Phan Ion tien giri ngan hang cita Cong ty &roc girl tai cac ngan hang Ian c6 uy tin 0 Viet Nam. Cling ty nhan they =iv dO tap trung rai ro tin dung d6i voi tien giri ngan hang la thap.

6- Rai ro thanh khoin Rai ro thank khoan la rid ro Cling ty gap kho khan trong viec dap ang cac nghTx vu tai chinh do filth trang thiet von. Rui ro thanh khoan cita Cling ty phat sinh chit yeu do kh8ng tut:mg ming trong cac kS' han caa tai san tai chi LONG TY NtiotEmeduth va cac khoan phai tra tai chinh. :Cu vu TU VA

C11411.1 Ke.T01 Cong ty giam sat ro thanh khoan bang viec duy tri tS, le tien mot va cac khoan twang throng tien mac ma Ban mtm ToAN Giam d6c cho la da de h6 tro tai chinh cho cac hoat dOng kinh doanh caa C8ng ty va de giam thieu anh htrang nhang thay d6i caclu6ng tien.

Th6ng tin th&i han dao han cita nq phai tra tai chinh caa Cong ty doa ten cac gin trj thanh town chtra chiet khau theo hop d6ng nhu sau:

T4.01 tam tar xueng

Tir 01 :Am ging den 05 nam

Se cuOi nam 115.950.891.679 115.950.891.679

Cac khoin vay 32.180.443.469 32.180.443.469 Phil tra ngtkri ban 41.632.977.061 41.632.977.061 Ngutri mua tra tram 15.780.646.403 15.780.646.403 Phai tra Ichic 26.356.824.746 26.356.824.746

SO dau nam 92.669.027.195 92.669.027.195

Cac khoin vay 33.802.858.959 33.802.858.959 Phai tra ngutri ban 29.253.103.206 29.253.103.206 Ngutri mua tra truac 2.309.358.022 2.309.358.022 Phil tra !chic 27.303.707.008 27.303.707.008

Quin If rui ro yen

Ong ty quilt tri ngutm von Mani dam bao rang Cling ty c6 the vita hog gong lien tvc vita tOi da hem lqi ich caa cac co dong thong qua tOi tru hoa so du ngutm von va cong no.

38

CONG TY CO PHAN MAX PHAM TRUNG UtiNG VIDIPHA Dia chi: 184/2 Le Van S9 - Plurang 10 - Quan Phu Nhuan - TP. Ha Chi Minh

7- Rfii ro thj truirng

Rai ro thj truing la rai ro ma gia trj hqplj, hoac cac luing tien trong tuang lai cua cong cu tai chinh se bien dOng theo nh0ng thay dii cua gia thj twang. Rai ro thj trutrng bao gim 3 loci : Rai ro ngoai te, rid ro lai suit va rui ro ve gia khac.

Rai ro ngoai te Rai ro ngoai to la rai ro ma gia trj hqp ly hoac cac luing tien trong ttrcmg lai caa cong cu tai chinh se bien ding theo nhOng thay dOi cua tj, gia hOi doai.

Cong ty kh8ng c6 rai ro ngoai to tong yeu do viec mua va ban hang h6a, djch vu dtrqc thtrc hien cha yeu bang dun vi tien to la Ding Viet Nam.

Rai ro 'Ai suit Rai ro lai suit là rui ro ma gia tri hqp 1y hoac cac luing tien trong tucmg lai caa mgt cong cu tai chinh se bien dOng do thay dsi Ili suit thi truemg. Rai ro ve thay d6i lai suit thi trutmg cita Cong ty cha yeu lien quan den cac cac khoin vay chiu 'Ai suit da dtrqc ky ket voi cac ngan hang. Trong nom, Cong ty !thong co di vay nen khong chiu anh hung caa loci raj ro nay.

Rill ro ye gii khic Rai ro ye gia Ichac la rai ro ma gia trj hqp 1j, hoac cac Wing tien trong twang lai caa mit cong cu tai chinh se bier) Ong theo nhang thay dii oh gia thj truing ngoai thay d6i dm lai suit va ty' gia hOi doai. r\

v.... 1- :r-

Nguiri lap bieu

(1“,, Ito ten)

(Kj, ho ten) ,11 Eng diu)

* DOC PHAM TRUNG UNG Ixt

4 CO PHAN ..43

os CONG TY 0

VIDIPHA 04,v _ Tp tkoG.

Nghiem Minh Tuin ()ling The Bic

Holing V Hon

8- SO lieu so sinh Si du diu nom ten Bao coo tai chinh nom 2016 la s6 du cuOi nom tren Bao coo tai chinh nom 2015 da dtrqc kie town bii cong ty TNHH Djch vu Ttr vin Tai chinh Ke toan va Kiem town Phia Nam (AASCS).

Lap, ngay 08 thong 03 nom 2017

KA tofin truing Ting Giim dic

39

CONG TY CP DU'QC PHAM TRUNG LrONG VIDIPHA Dia chi: 184/2 Le Van 59 - Phur}ng 10 - Quern Phu Nhuan - TP. Ho Chi Minh.

Bdo ctio ctia Ban Tong Gicim clOc va Bdo cdo tai chinh dd cluirc ;dem loan

CONG TY CP DU QC PHAM TRUNG 'LAING VIDIPHA

Nan: 2015

Chting thiic ban sao

citing vai ban chinh SO chting thqc fujef' _s nii()C1YB$ 2 1 6 Ngay thang L unaam 20 Chti Tich UBND Phtiang 1 • Q.TAn Binh

Dtrov kiem town

CONG TY TNITH DICH VI) TU VAN TAI CHINH KE TOAN VA KIEM TOAN PHIA NAM (AASCS)

29 VO Thj Sat', Qua'n 1, TP. HO Chi Minh; Dien thoai: (08). 38205.944 - 38205.947; Fax: 38205.942

1

CONG TY CP DIJ(C PHAM TRUNG IfONG VIDIPHA Dia chi: 184/2 Le Van S9 - Phitong 10 - Quern Phil Nhlgin - TP. Ho Chi Minh.

Bdo cdo cita Ban Tting Gitim dac va Bdo cdo MI chinh dt1 duvc kiim Loan

CONG TY CP DU VC PHAM TRUNG YONG VIDIPHA

Nam 2015

Mayo kiem than NH:

CONG TY TNAH INCH VV Tlf VAN TAI CHiNH ICE TOAN VA ICIEM TOAN PHIA NAM (AASCS)

29 VO Thj Sau, Quin 1, TP. HO Chi Minh; D* thoai: (08). 38205.944 - 38205.947; Fax: 38205.942

1

CONG TY CP DUI;IC PRAM TRUNG UtING VIDIPHA Dia chi: 184/2 Le Van Sy - Phizong 10 - Quern Phu Nhudn - TP. Ho Chi Minh

NOI DUNG

Bac) ctia Ban 'Ding Gisim d6c 03 — 04 01 OP

Bio caoldent toan gm 14p 05 Yl

Bio cat) tai chinh dA duvc kiem toan 3.1

Bing can d6i ki toin tai ngay 31 thing 12 nam 2015 06 — 07 1! 1'13

Bao cio ket qui hog dOng kinh doanh nam 2015 08

Bic cio luu chuyen tien to nam 2015 09 — 10

Bin thuyet minh bio cio tai chinh cho nam 2015 11 — 39

2

chinh hay cong bo

roAN iN

CONG TY CP DOC PHAM TRUNG !ICING VIDIPHA Dia chi: 184/2 Li Van S9 - Phutsmg 10 - Quin Phu Nhigin - TP. Ho Chi Minh.

BAO Cit0 CUA BAN TONG GIAM 06C

Ban TOng Giam dOc Cong ty CP Dave Phim Trung Xiang Vidipha (sau day gQi tat là "Cong ty") trinh bay Bao cao cua minh va Bao cao tai chinh cua Cong ty cho nam tai chinh ket thiic ngay 31 thing 12 nam 2015.

COng ty Co Phin Duct PhAm Trung Yang VIDIPHA dtroc thanh lap theo Quyet dinh s6 468/2003/QD-BYT ngay 30 thing 01 nam 2003 ciia Be twang Be Y To ve viec chuyen Cong ty Phat Trien Ky Nghe Ductc Trung lfcmg true thuec T6ng Cong ty Duce Viet Nam thanh cong ty co phAn; Giay chUng nhan (tang kY kinh doanh s6 0300470246 ngay 24 than 03 nam 2003, giay chUng nhan clang ky kinh doanh dieu chinh lin thir 12 ngay 27 thing 12 nam 2012; Giay chting nhan clang Icy doanh nghi'ep so 0300470246, clang ky thay dei lAn thin 15 ngay 03 thing 12 nam 2015 do Soy Ke Hoach va Diu Tu Thanh Ph6 He Chi Minh cap.

Nganh nghe kinh doanh cia Cong ty la:

San xuAt, kinh doanh, xuAt nhAp khAu duvc pham, clucic lieu, nguyen lieu, Ilea chat (trir hoa chat co tinh dec hai minh), my pham, dip pham (khong san xuat thuc pham ttrai son er cat khu dan cu tap trung tai Thanh phi HO Chi Minh), vat to may mOc trang thiet bj y te. Tu van ye chuyen giao cong nghe. Kinh doanh khach san (dat tieu chuan sao va khong hoat deng tai try sa). Kinh doanh bat deng san. Djch vu bac quan va kiem nghiem thu6c.

Try sa chinh d4t tai: 184/2 Le Van Sy, Quan Phu Nhuan, TP. HCM.

Cac sir kien sau ngay khol st, ke toan Iftp bao cao tai chinh

Kitting có s,,r kien trung yeu nao xay ra sau ngay lap Bao cao tai chinh doi h6i duqc dieu tren Bdo cao tai chinh.

Hqi cong Quan tri, Ban Tong Giam doc va Ban Kiem soat:

Cac thanh vien cia 114i ding Quin tri bao gem:

Ong Kieu Hatt Chit tich

Ong Nguyen Dirc San

Uy vien

Ong Hoang The Bic vien

Ba Pham Thj LAY

Uy vien

BA Pham Thj Phuong Mai

Uy vien

Cac thanh vien caa Ban TOng Giam dOc bao gem:

Ong Hoang Van Floa TOng Giarn doc

Ong LO Bfru Twang Phi!) Tong Giam dOc

Ong Hoang The Bic

Ke toan tnremg

Cac thanh vien ctia Ban Kitm soat

Ong Nguyen Quang Toan Throng ban

Ba Le Htra Thuy Anh Uy vier'

BA Doan Thj Ngoc Bei Uy vien

Kiem than vien

COng ty TNHH Djch Nit! Tu van Tai chinh Ke toan va Kiem toan Phia Nam (AASCS) bay to nguyen vong tier) tuc lam tong tic kiem toan cho Cong ty.

3

TP. Ha Chi Mink ngay 10 lining 03 nam 2016 . Ban TOng Giam Dtic

Giam dOc

I 1

41(1

oang Van 116a

CONG TY CP DOC PHAM TRUNG YONG VIDIPHA Dia chi: 184/2 Le Van Sy - Phuzing 10 - Quicin Phu Nhuan - TP. Ha Chi Minh.

Ging bo trach nhiem cua Ban TOng Giam dOc doi wii Ban can tai chinh

Ban Tong Giant d'Oc Cong ty chju trach nhiem ve viec lap Bao cao tai chinh phan anh trung thtrc, hop ly tinh hinh hoat dOng, ket qua hoat &Ong kinh doanh va tinh hinh luu chuyen tien to cua Cong ty trong nam. Trong qua trinh lap Bao cao tai chinh, Ban TOng Giam d'Oc Cong ty cam ket da tuan thu cac you eau sau:

- Lira chon cac chinh sach ke toan thich hop va ap dung cac chinh sach nay mOt cach nhat quasi;

- Dtra ra cac danh gia va du doan hop I 'y va than trong;

- Fac chuan nurc ke toan dtrac ap dung theo quy dinh hien hanh, khong c6 nhirng sai Lech trong yeu den mirc can phdi cong bo va giai thich trong bao cao tai chInh;

- Lap va trinh bay cac bao cao tai chinh tr'en ca sa than thu cac chuan mkrc ke toan, the dO ke toan Ira cac quy dinh c6 lien quan hien hanh;

- Lap cac bao cao tai chinh duo ten ca soy hog &Ong kinh doanh lien tic, trir truong h9p khOng the cho rang C8ng ty sd tiep tic hoat dOng kinh doanh.

Ban Tong Giam dOc COng ty dam bao rang cac so ke toan &roc Itru giir de phan AIM tinh hinh tai chinh cua Cong ty, dO trung thkrc, hap IY tai bat dr thai diem nao va dam bao rang Baia cao tai chinh tuan Ulu cac quy dinh hien hanh cua Nha ntrac. DOng,thai trach nhiem trong viec bao dam an toan tai san cua Cong ty va thuc hien cac bin phap Mich hop de ngan than, Oat hien cac hanh vi gian In va cac vi pham khac.

Ban Tong Giam d'cic Cong ty cam ket rang Bao cao tai chInh da phan anh trung thve va hop 1y tinh hinh tai chinh cua Cong ty tai thari diem ngay 31 thong 12 nam 2015, ket qua hog d 'Ong kinh doanh va tinh hinh ltru ehuyen tien to cho nam tai chinh ket tit& ding ngay, phi' hop vai chuan Imre, the (10 ke toan Viet Nam va tuan thu cac quy dinh hien hanh co lien quan.

4

CONG TY TNHH DICH VI) TU'VAN TAI CHINH KE TOAN VA KIEM TOAN PHIA NAM SOUTHERN AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES COMPANY LIMITED (AASCS)

SO: .i.g./BCKT/TC/2016/AASCS.

BAO CAO MEM TORN DQC LAP Ve Bdo cdo tai chin!: nom 2015 cat' Cong ty CP Thew Pham Trunk .TiOng . Vitlipha

Kinh girl: Cic a oiling, H8i ding Quin tri, Ban TOng Giim dOc

Using ty CP Dirge Pham Trung U'ang Vidipha.

Chang toi dA kiem toin bio cio tai chfnh nam 2015 kern theo cua C8ng ty CP Duvc Pham Trung Mmg Vidipha chive rep ngiy 10 thing 03 nAm 2016 tir trang 06 den trang 39 bao g6m: Bing can QOi ke toin tai ngiy 31 thing 12 nAm 2015, Bio cio ket qui hoot dOng kinh doanh, Bio cio hru chuyen tien to vi Thuyet minh bio cio tai chfnh.

Trach nh4m cua Ban TOng Giam dOc

Ban TOng Giim dOc Cling ty chju trach nhiem ve viec rep va trinh bay trung thyc vi hop 1S, bao cao tai chinh cua VAn Phong Cong ty theo chuan myc ke toin, the Q6 ke toin (doanh nghiep) Viet Nam vi cac quy djnh phip 1S, c6 lien quan den viec lep va trinh bir bio cio di chinh vi chju trich nhiem ve kiem soot n0i bl) ma Ban TOng Giam dOc xic djnh li can thiet de dim bio cho viec lep vi trinh biy bio cio tai chinh khOng co sai sot tong yeu do gian len hoec nham lin.

Trach nhi?ni cua Kam toin vien

Trich nhiem cua cluing toi la Qua ray kien ye bio cio tai chinh dya tren ket qui cua cu6c kiem toin. Chang toi QA tien hinh kiem toin theo cac chuan myc kiem toin Viet Nam. Cac chuan myc nay yeu cau chung toi tuin thu chuan mac vi cac quy djnh ve Ciao chic nghe nghiep, lep ke hooch vi thyc hien cu6c kiem toin a Qat Quqc sy dim bio hop ly ve viec lieu bio cao tai chinh cua Cling ty co con sai sot trongoor-- 5o yeti hay khong. co, Cong viec kiem toin bao gom thye hien cac thu tyc nhim thu thep cac bang chung kiem toin ve cac so ',kit* vi thuyet minh tren bio cio tai chfnh. Cic thu tic kiem toin Qtrqc lya chin dya tren xet doin kiem toin H yl vien, bao gom dinh gii rui ro c6 sai sot tong yeu trong bio cio tai chinh do gian len hoec nham lin. Khi A KI TE thuc hien oftinh gii cac red ro nay, kiem toin vien da xem xet kiem sok nei b6 cua Cong ty lien quan den pith viec lep vi trinh biy bio cio tai chink trung thyc, hop IS, nham thiet ke cac this tic kiem toin phu hap v6i tinh hinh thi,rc te, tuy nhien khong nhfun myc Qich Qua ray kien ye hi'eu qui dm kiem soot nei be cua Cong ty. Cong viec kiem toin ciing bao gom Qinh gii tfnh thfch hop dm cac chinh sich ke toin &rot ip dyng vi tinh hop 1S, cua cac trac firth ke total cua Ban Icing Giam dec cling nhtr dinh gii viec trinh biy tong the bio cio di chfnh.

Chung toi tin tuanf rang cac bang chUng kiem toin ma chung toi Qa thu thep cluvc li day du vi thich hqp lam ca sa cho y kien kiem toin cua chung VOL

Y kien cua Kiem toin vien

Theo Sf kien cua chung toi, Bio cio tai chfnh QA phin inh trung thyc vi hqp ly tren cac khfa earth tong yeu firth hinh di chinh cua Cong ty CP Duvc Phim Trung U'ang Vidipha tai ngiy 31 thing 12 nAm 2015, cling nhu ket qui hoot &Ong kinh doanh va tinh hinh ltru chuyen tien to cho nam tai chfnh ket thhc ding ngiy, phi' hop vai chuan myc ke toin, the dq ke toin (doanh nghiep) Viet Nam vi cac quy djnh phip ly co lien quan den viec rep vi trinh biy bio cio tai chinh.

TP.Hii Chi Minh, ngay 22 thong 03 nam 2016 COng ty TNHH Bich Vy Tu Van Tii Chinh KO To n Phia Nam (AASCS)

CUNT doc TRACH NHIEM if HAN DICH VU Tit tiN

TA! CHINH KE i OA vA o" MIA NAM

Kie toin vien

C THANH GiAy CN DKHN kiem win: 0064-2013-142-1 Global

Alliance

DINH THE DU(1NG So GiAy CN DKHN kiem toin: 0342-2013-142-1

29 Vo Thi Sau Street, District 1, Ho Chi Minh City 5 Tel: (08) 3820 5944 - (08) 3820 5947 - Fax: (08) 3820 5942

Email: info@aascs.com.vn Website: www.aascs.com.vn

CONG TY CO PHAN DV(IC PHAM TRUNG liONG VIDIPHA

Dia chi: 184/2 Le Van - Phuang 10 - QuQin Phu Nhuan - TP. Ha Chi Minh

BANG CAN D6I Kt TOAN Tgi ngdy 31 thdng 12 nom 2015

Dan vi tinh: VND

TAI SAN Ma

A o Thuyet

minh SO cuoi nam So dau nam

1 2 3 4 5 A -TA1 SAN NGAN HAN (100=110+120+130+140+150) 100 315.791.290.988 265.602.565.862 I. Tien vi clic khoin ttrang dircrng tien 110 V.I 40.441.144.704 15.703.451.724 1. Tien 111 40.441.144.704 15.703.451.724

2. Clic khoin nrcrng throng tien 112 II. Diu tu tai chinh ngin Ilan 120 75.418.000.000 25.000.000.000

r 1. Ching khoan kinh doanh 121 2. Dv phong glom gia chting khoin kinh doanh (*) 122 3. DA.0 tu nam gia cren ngay dao han 123 V.2a 75.418.000.000 25.000.000.000

III. Clic khoin phai thu ngin Ilan 130 117.663.040.701 108.950.153.152 1. Phai thu ngan han dm khach hang 131 V.3 99.472.513.048 96.222.119.798

2. Tra trtroc cho ngtari bin ngan han 132 V.4 9.725.155.787 5.311.545.952 3. Phai thu nei b6 ngin han 133 4. Phdi thu theo tien dij Ice hoach hop &Ong xay dung 134 5. Phai thu ve cho vay ngin han 135 6. Phai thu ngin han khac 136 V.5 9.734.709.354 8.786.824.890

7. Dv phOng phai thu ngin han khO ddi (*) 137 V.6 (1.269.337.488) (1.370.337.488 8. Tai sail thieu cher xir 1 , 139 1,!, \ IV. Hang tin kho 140 V.7 81.218.791.799 112.308.237.766 1. Hang tin kho 141 81.218.791.799 112.308.237.7E91Ap 2. Du. phong giam gia hang ten kho (*) 149 N

V. Ili sin ngin han khfic 150 1.050.313.784 3.640.723.22 _ ,.,00

262.184.80 \ 1. Chi phi tra truck ngin han 151 V.10a 2. Thue GTGT duqc khau trir 152 1.018.914.897 3.378.538.425 3. Thue va clic khoan khac phai thu Nha nuerc 153 V.14 31.398.887 5. Tai sari ngan han khac 155 B - TAI SAN DAI HAN (200=210+220+240+250+260) 200 112.377.748.808 119.936.791.354 I- Cic khoin phii thu dai han 210 II. Tii sin co djnh 220 106.644.244.122 115.070.914.816 1. Tii sin di djnh him hinh 221 V.8 98.464.507.286 106.601.861.316 - Nguyen gia 222 202.877.662.798 195.348.583.397 - Gib tri hao mon luy ka (*) 223 (104. 413. 155. 512) (88.746.722.081)

3. Tii sin co djnh vo hinh 227 V.9 8.179.736.836 8.469.053.500 - Nguyen gia 228 9.988.160.506 9.988.160.506 - Gib tri hao mon 1u9 Ic- '. (*) 229 (1.808.423.670) (1.519.107.006) III. 13At ding sin dill fir 230 IV. Tai sin der dang dai han 240 1. Chi phi sin xuat kinh doanh d& dang dai han 241 2. Chi phi xay dung cc ban der dang 242 V. Diu fir tai chinh dai han 250 4.916.060.000 4.532.160.000 3. Diu tu gap von vao don vi khac 253 V.2b 4.916.060.000 4.532.160.000 . Du phong au tu tai chinh dai han (*) 254

i VI. Tai sin dal han khac 260 817.444.686 333.716.538 1. Chi phi tra try& dai han 261 V.10b 817.444.686 333.716.538

TONG CONG TAI SAN (270 = 100 + 200) 270 428.169.039.796 385.539.357.216

6

Ngirtri 14p bleu Ke twin trtrerng

(KY, h9 ten)

(KY, ho ten)

Nghiem Minh Tun Huang The Bic

Ldp, ngay 10 thong 03 nam 2016

Wing Giant ClOc

ten, dong CONG TY CO PHAN

DOC PHAM TRUNG lIONG

VIDIPHA 1 \I tiling Van Hda

CONG TY CO PHAN DUVC PHAM TRUNG UONG VIDIPHA

Dia chi: 184/2 Le Van S9 - PhtWmg 10 - Qudn Phu Nhuan - TP. Ha Chi Minh

BANG CAN DOI Kt TOAN Tyi ngity 31 thdng 12 num 2015

Dan vi tinh: VND

NGUON VON Ma so

Thuyet mink

So cuoi mini So di' u nam

1 2 3 4 5

C - NQ PHAI TRA (300 = 310 + 330) 300 108.326.381.643 113.122.994.961

I. Nq ngin han 310 108.013.380.377 113.030.748.791

1. Phai tra ngtrei ban ngin han 311 V.12 29.253.103.206 63.133.565.075

2. Ngtrai mua tra tien truck ngan han 312 V.13 2.309.358.022 1.874.443.803' i

3. Thue va cac khoan phai nep Nha nuec 313 V.14 6.558.210.498 1.631.762.579

4. Phai tra ngueri lao Ong 314 V.15 3.072.500.000 3.019.455.650/

5. Chi phi phai tra ngin han 315 '6. Phai tra nei be ngan han 316 7. Phai tra theo tien de ke hoach hop deng xay dtmg 317 8. Doanh thu chug thuc hien ngan han 318 9. Phai tra ngin han khac 319 V.16 27.303.707.008 10.857.834.821

10. Vay va nq thue tai chirth ngin han 320 V.11 33.802.858.959 25.876.754.859

11. Du phong phai tra ngan han 321 V.17 4.900.000.000 5.015.000.000

12. Quy khen thuemg, phtic lgi 322 V.19 813.642.684 1.621.932.004

H. Nq clai h?n 330 313.001.266 92.246.170 11. Thue thu nhap hoan1ai phai tra 341 V.18 313.001.266 92.246.17

D - VON CHID So HfrU (400 = 410 + 430) 400 319.842.658.153 272.416.362.2 6D

I. Win chii ser hint 410 V.20 319.842.658.153 272.416.362.

1. Vert Op cua chi' se hull 411 121.749.040.000 87.000.000.

- Co phieu pho thong c6 quyin bieu guyet 411a 121.749.040.000 87.000.000.0

[- Cd phieu u-u cliii 411b 2. Thing du yen di phan 412 80.414.074.460 77.477.983.200

j4. Vett khac caa chu sa him 414 13.030.515.170 13.030.515.170

5. Co phieu quy (*) 415 6. Chenh *h &rill gia1ai tai san 416 7. Chenh loch ty gia hei dodi 417 8. Quy dAu to phat trien 418 74.173.450.323 66.117.123.603

9. Quy he tro sip xep doanh nghiep 419

10. Quy khac thuec von chti selhft 420 11. Lcri nhuan sau thue chua phan phi 421 30.475.578.200 28.790.740.283

- Lqi nhudn chua phdn phai lily Ice den cuai nam truac 421a (6.032.021.691) (272.021.692)

- Lvi nhudn chua phan phai nam nay 421b 36.507.599.891 29.062.761.975

II. Nguiin kinh phi va quy khic 430 TONG CONG NGUON VON (440 = 300 + 400) 440 428.169.039.796 385.539.357.216

7

--744Avatila

Nghiem Minh Tuin oang The Bic

A

CONG TY CO PHAN DUVC PHAM TRUNG VONG VIDIPHA

Dia chi: 184/2 Le Van Sy - Pintang 10 - Qucin Phu NhuOn - TP. HO Chi Minh

BAO CAO KET QUA HOAT BONG KINH DOANH Niim 2015

Dcm vi tinh: VND ---

Chi tieu Mi s'41

--

I"' minh

Ni".....*:::: nay Nam trtrox

1 2 3 4 5 1. Doanh thu ban hang, cung cap dich vu 01 VI.1 390.571.101.377 400.522.922.889 2. Cac khoan giam trir doanh thu 02 VI.2 3.328.987.903 1.288.150.319

3.Doanh thu thuin ve ban hang va cung dip (Lich vu 10 387.242.113.474 399.234.772.570 (10=01-02)

4. Gia von hang ban 11 'VI3 298.253.742.269 317.348.628.288

5. Lyri nhuAn gep ve ban hang va cung cop dich vu 20 88.988.371.205 81.886.144.282 (20=10-11)

6. Doanh thu hot deng tai chinh 21 VI.4 2.507.384.678 1.288.462.463 7. Chi phi tai chinh 22 VI.5 3.441.725.623 2.874.695.070 - Trong do: Chi phi leii vay 23 1.369.530.602 1.957.550.420

8. Chi phi ban hang 25 'V1.8b 19.312.263.718 12.936.997.734 9. Chi phi quan ly doanh nghiep 26 VI.8a 29.497.580.215 30.604.730

7 10. Lyi nhuAn tir hot Ong kinh doanh (30=20+(21- 30 39.244.186.327 36.758.183)N TY 22)-(25+26)} vlit:m NIA 11. Thu nhAp kink 31 VI.6 15.131.558.693 31.588.724 ,

12. Chi phi khac 32 VI.7 4.872.966.466 30.426.608Mb

13. Lyi nhultn khac (40=31-32) 40 10.258.592.227 1.162.115;41W

14. 'Fling lyi nhuAn k'e toan try& thud (50=30+40) 50 49.502.778.554 37.920.29

15. Chi phi thud thu nhAp doanh nghigp hien hanh 51 VI.10 12.774.423.566 8.640.822.599

16. Chi phi thud thu nhAp doanh nghiep hoAn lyi 52 220.755.096 216.713.923 17. Lyi nhuAn sau thud thu nhAp doanh nghiep 60 VI.12 36.507.599.892 29.062.761.975 (650-51-52)

18. Lai ca ban trill co phieu 70 VI.13 3.882 3.064 19. Lai suy giam teen co phieu 71

14p, ngay 10 thang 03 nclm 2016

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0; CONG TY

t! DOC Pfbill TOG ME Cu PHAN

1p .1e; VIDIPHA

oang' Var. '-44a

Ngtriri lAp bieu

Ke toan tnr&ng

(KY, hy ten)

(KY, hp ten)

8

CONG TY CO PHAN MAX PHAM TRUNG LAING VIDIPHA

Dia chi: 184/2 Li Van Sy - Phtcong 10 - Qua'? Phti Nhuan - TP. Ho Chi Minh

BAO CAO LUU CHUYEN TIEN TE (Theo phirang phdp gidn tap)

Nam 2015 Don vi VND

tn.t.a., Ma A so

Thuyet minh

Nam nay Nam truck

1 2 3 4 5

Ltru chuyen tien tir hoat dOng kinh doanh

1. Lgi nhuan fru& thud 01 49.502.778.554 37.920.298.496

. Didu chink cho cdc khoan

- Ithau hao TSCD va BDSDT 02 15.955.750.095 14.900.219.370

- Cac khoan dor phong 03 (216.000.000)

- Lai,18 chenh lech ty gin hOi doai do &nit gin lai cac khoin mix tien to co gOc ngoai to

04

- Lai, 16 tir ho4t dOng dAu ttr 05 (2.288.045.362) (1.258.181.812)

- Chi phi lai vay 06 1.369.530.602 1.957.550.420

- Cac khoan dieu chinh khac 07

. Lgi nhu(m tir hogt dOng kinh doanh trade thay do" i von iru tl¢ng 08 64.324.013.889 53.519.886.474

- Tang, giam cac khoan phai thu 09 (57.805.797.189) (17.200.669. 5)

- Tang, giam hang ton kho 10 31.061.904.906 (25.718.870. ii - Tang, Om cac khoan phai tra (Khong ke lai vay phai tra,

thue thu nhap doanh nghiep phai nap) I I

35.101.461.894 39.934.434.66 AN

- Tang, giam chi phi tra trtrac 12 (221.543.348) 9.563.932.8

- Tang, giam chang khoan kinh doanh 13

- Tien lai vay da tra 14 (1.369.530.602) (1.957.550. 20)

- Thud thu nhap doanh nghiep da nap 15 (8.568.517.354) (10.449.760.428)

- Tien thu khac tir hoat dOng kinh doanh 16 138.582.109 1.625.806.800

- Tien chi khac cho hog dOng kinh doanh 17 (3.353.306.683) (1.559.540.189)

Luu chuyin tien thuiin tir hogt d(mg kith doanh 20 59.307.267.622 47.757.669.475

H. Luu chuyen tien tir hoat ding clAu ttr I .Tien chi de mua sam, xay citing TSCD va cac tai san dai han khac

11 (7.529.079.401) (7.620.953.606)

2.Tien thu tir thanh 1Y, nhtiong ban TSCD va cac tai san dai han khac

11 --

.Tien chi cho vay, mua cac Ong cu nq cua don vj khac 23 (65.418.000.000) (25.000.000.000)

.Tien thu hOi cho vay, ban lai cac cOng cu nq dm don vj khac 24 15.000.000.000

.Tien chi &Au ttr gap von vao dun vj khdc 25 (383.900.000)

..Tien thu hOi dAu to Op von vao don vj khac 26

.Tien thu lai cho vay. co nit va lqi nhuan ducic chia 27 813.970.159 1.258.181.812 !mu chuydn tien thuan tie ho?' ()Ong &ill ell, 30 (57.517.009.242) (31.362.771.794)

III. Ltru chuyen tien tir hoat dOng tai chinh I .Tien thu tir phat hanh c6 phieu, nhan von Op dm chit sa hOu 3 1 37.685.131.260 2.Tien chi tra von gap cho cac chi, sa hell, mua lai ce, phieu 3,

:dm, doanh nghiep da phat hanh

3.Tien vay ngin han, dai han nhan duvc 33 108.418.659.978 190.048.715.075

9

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VIDIPHA )' 4N.

Holing The Bic Holing Van Has

TRAC DICF

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PE

NghiOm Minh Tulin

LONG TY CO PHAN DOC PHAM TRUNG UtING VIDIPHA

Dia chi: 189/2 Le Van S9 - Pincong 10 - Quart Ad Nhudri - TP. NJ Chi Minh

BAO cAo LUAU CHUYEN TIEN Tt (Theo phwang phdp gidn tiep)

Nam 2015 Don vi tinh: VND

Chi tit

z.! MA

s6 Thovet mink

..— Anita ally Min inlet

1 2 3 4 5

4.Tien chi tra nq g6c vay 34 (100.492.555.878) (194.111.110.805)

5.Tien chi tra nq thue tai chinh 35

6.06 tirc, lqi nhuAn QA tra cho chi set hero 36 (22.663.800.760) (14.969.266.610)

Luu chuyin din Auks ti. hop dpg uli chink 40 22.947.434.600 (19.031.662.340) Lou chuyin din than trong nim (50 = 20+30+40) 50 24.737.692.980 (2.636.764.659) Tian vi toting dircrng tan diu nim 60 15.703.451.724 18.340.216.383 Anh htreng dm thay d6i ty gia h6i &di guy ai ngoai to 61 Tan vi Wong throng tan cu6i nim (70 = 50+60+61) 70 V.1 T 40.441.144.704 15.703.451.724

Lcip, ngety 10 tilting 03 nam 2016

Ngtriri lop bib

KE town trterng

Tong Guam d6c

(1“,, Ito ten)

(KY, ho ten)

(KY, ho ten, dong dAu)

10

CONG TY CP DOC PHAM TRUNG U'ONG VIDIPHA Dia chi: 184/2 Le Van S9 - Phuang 10 - Qua'n Phu Nhuan - TP. Ha Chi Minh.

BAN THUYET MINH BAO CAO TAI CHiNH Nam 2015

I D4c diem hoat Ong cua doanh nghiep:

1. Hinh Mar so' hiru von: Cong ty co phAn

Cong ty CO" Phan Dugc PhAm Trung U.cmg VIDIPHA dugc thanh lap theo Quyet dinh so 468/2003/QD-BYT ngay 30 thang 01 nam 2003 cua BO tnr&ng BO Y Te ve viec chuyen Cong t}, Phat Trien Ky Nghe Dugc Trung Ugng true thuOc `Ring Cong ty Dugc Viet Nam thanh ding ty co phan; GiAy cluing nhan dang ky kinh doanh so 0300470246 ngay 24 thang 03 nam 2003, giay chimg nhan clang ky kinh doanh dieu chinh lin thir 12 ngay 27 thang 12 nam 2012; Giay cluing nhan dang ky doanh nghiep s6. 0300470246, dang ky thay doe Ian thin 15 ngay 03 thang 12 nam 2015 do Sa KO Roach va DAu Tu Thanh PhO HO Chi Minh cap.

2. Nganh nghi kinh doanh: San xuat, kinh doanh, xuat nhap khan dugc phAm, dugc lieu, nguyen lieu, hoa chat (trir hoa chat c6 tinh dOC hai manh), my pham, thi,rc pham (khong san xuat thuc pham ttrai song a cac khu dan cu tap trung tai Thanh !AO HO Chi Minh), vat tu may m6c trang thiet bi y te. Tu van ve chuyen giao cong nghe. Kinh doanh khach san.(dat fiat' chuan sao va khong hoat dOng tai tru kr). Kinh doanh bat deng san. Dich vu bao quan va kiern nghiem thuOc.

3. Chu ky san xuat, kinh doanh thong thuitng:

Chu ki san xuat, kinh doanh thong thugng cua Cong ty khong qua 12 thang.

4. "'Mc dim: how &Ong cua Gong ty trong nam có cinh hirdwg dEn Bcio cao (di chinh: Khong

5. Tuyen bá ve khd "ding so sank thong tin tren Bdo cao tai chinh:

Nhu da trinh bay tai thuyet minh so 111.1, lir ngay 01 thang 01 nam 2015 C6ng ty ap dung Thong to so 200/2014/TT-BTC flay 22/12/2014 cua BO Tai chinh hugrig dan the de ke toan doanh nghiep thay the Quyet dinh so 15/2006/QD-BTC ngdy 20/03/2006 cua BO Tai chinh va Thong tu so 244/2009/TT-BTC ngay 31/12/2009 dm BQ Tai chinh. C6ng ty d5 trinh bay lai cac so lieu so sinh do vay thc. so trinh bay trong Bao cao tai chinh ket thac ngay 31 thing 12 nam 2015 so sanh dugc viii so lieu nam truck.

II Kj, ke toan, dan vi tien tg sir dung trong ke toan:

1. Ky ke todn cua Cong ty bat dAu lir ngay 01/01 va ket thiic vao ngay 31/12 hang nam.

2. Dan vi tien tg set dyng trong ki loan: Don vi tien to sir dung trong ghi chef) ke toan la ding Viet Nam (VND).

III Chun myc va Che dq ke toan ap dung:

1. Che d() ke tocin ap dyng: C6ng ty ap dung the dO ke toan Viet Nam ban hanh theo Thong tu so 200/2014/TT-BTC ngay 22 thang 12 nam 2014 cling nhu cac thong tu twang dan thirc hien chuan mirc ke toan Tai chinh trong viec lap va trinh bay Bao cao tai chinh.

2. Tuyen ba svd viec tuan the chain mye loan va theloan: Ban Giam dOc dam bag tuan tha you du cua chuAn muc ice toan, Che dQ ke toan doanh nghiep Viet Nam dugc ban hanh theo Thong to so 200/2014/TT-BTC ngay 22 thang 12 nam 2014 cling nhu cac thong tu huerng dan thi,rc hien chuan muc ke toan cua BO Tai chinh trong viec lap va trinh bay Bao cao tai chinh.

IV Cac chinh sach ke toan if) dung:

1. Cdc loci ty gia hoe docii dp dung trong ke loan:

Viec ghi nhan, dinh gia, xir ly cac khoan chenh Lech ty gia trong nam dugc dux hien theo Thong to so 200/2014/TT-BTC ngay 22 thing 12 nam 2014 cua BO Tai chinh.

2. Nguyen lac ghi nhijn cac khocin teen va cac khocin twang dro'ng tien:

11

LONG TY CP DOC PHAM TRUNG UtiNG VIDIPHA Dia chi: 184/2 Le Van Sy - Plurcing 10 - Qudn Phd Nhudn - TP. Hd Chi Minh.

Tien bao g6m tien mat, tien gin ngan hang khong kj, han va c6 ky han, tien dang chuyen, yang tien te. Cdc khoan tucrng

ke non la cac khoan tu.ngan han co then han thu hOi hoac ,deo han

khong qui 3 thing tir ngay mua,de clang chuyen thanh tien cling nhu khong c6 nhieu run ro trong viec chuyen doi thanh tien.

3. Nguyen tic ke loan cac Morin daunt tai chink

3.1 Chung khocin kink doanh:

Khoan dau to dtroc phan loai IA cluing khoan kinh doanh khi nam gift vi mac dich mua ban de kiem lei.

Chung khoan kinh doanh dirge ghi s6 ke toan theo gni g6c. Gid g6c cua chting khoan kinh doanh &rot xac djnh theo gia trj hop lY cua cac khoan thanh toan tai then diem giao djch phat sinh Ong cac chi phi lien quan den giao djch mua chUng khodn kinh doanh.

Then diem ghi nhan cac khoan chting khoan kinh doanh là then diem Cong ty c6 quyen sec hint, cu the flint: sau:

- D6i vii chting khoan niem yet: duct ghi nhan tai then diem khop lenh (T+0).

- D6i vii cherng khoan chua niem yet: throe ghi nhan tai then diem chinh thirc co quyen sa hint theo qui djnh cua phap ludt.

Tien tan, c6 tire va Icn nhuan cua cac ky truck khi chung khoan kinh doanh ductc mua dugc hach toan giam gia trj cua chinh chimg khodn kinh doanh do. Tien lin, co tire va loi nhuan cua cac ky sau khi chang khoan kinh doanh duce mua ducfc ghi nhan doanh thu.

Co phieu hoan d6i dtroc xac djnh theo gid trj hop IY tai ngay trao doi. Gid trj hop lY cua c6 phieu chroc xac djnh nhu sau:

- D6i vat ce phieu cua cong ty niem yet, gia trj hop 1Y dia. co phieu IA gid thing cua niem yet tren thj trutrng chirng khoan tai ngay trao doi. Throng hop tai ngay trao den thj trtremg cherng khoan khong nil giao djch thi gid trj hop lY cua c6 phieu là gid dOng cCra phien giao dich truck lien ke yeti ngay trao 9tiN doi. y

- DOi vii c6 phieu chua niem yet duqc giao djch tren san UPCOM, gia trj hop IY cua co phieu la gid giao djch d6ng cua tren san UPCOM tai ngay trao den. Tnrarng hop ngay trao dt)i, san UPCOM khong giao dich thi gid trj hop ly cua , phieu là gia thing cua phien giao djch truck lien ke von ngay trao

- Doi von ce phieu chua niem yet khdc,,gid trj hop ly ce phieu IA gia do cac ben th6a thudn theo hop &Ong hoac gid trj so sach tai then diem trao doi.

Du phong giam gid cluing khoin kinh doanh throe lap cho timg loai chung khoin duoc mua ban tren thj truing va c6 gia thj tnremg thdp hen gid g6c. Viec xac djnh gia trj hop 1Y dm chimg khoan kinh doanh niem yet ten thj truerng chimg khoan hoac duce giao djch tren san UPCOM, gia trj hop ly cua chting khoan IA gid eking cua tai ngay ket th6c nam tai chinh. Tnrang hop tai ngay ket thtic nam tai chinh thj truerng chin-1g khoan hay san UPCOM khong giao dich thi gid trj hop ly cua chung khodn la gid dong cira phien giao djch tnrOc lien ke von ngay ket fink nam tai chinh.

Tang, giam s6 clu phong giam gid chUng khoan kinh doanh can phai trich lop tai ngay ket thtic nam tai chinh &roc ghi nhan vao chi phi tai chinh.

3.2 Cdc khorin ddu tw Hann gin'. din ngdy ddo

Khoan dau to dtroc phan loai IA nam gill den ngay dao han khi Cong ty coy djnh va khi nang giQ

den ngay dao han. Cdc khoan dau to nam gill den ngaly dao han bao gom: cac khoan tien gun ngan hang c6 ky han (bao gom ca cac loai tin phieu, ky phieu), trai phieu, co phieu tru ddi ben phat hank bat bu6c phai mua lai tai mgt then diem nhat djnh trong tucrng lai va cac khoin cho vay nam gia den ngay dao han von mvc dich thu lai hang ky va cac khoan dau to nam gia den ngay dao han khac.

Cdc khoan dau to nam giir den ngay dao ban dtxqc ghi nhan ban dau theo gid g6c bao g6'm gia mua va cac chi phi lien quan den giao djch mua cac khoan dau ttr. Sau khi nhan ban dau, cac khoan dau to nay dtroc ghi nhan theo gia trj c6 the thu hoi. Thu nhap !di tir cac khoan clan to nam girt den ngay ciao

12

CONG TY CP DUI:IC PHAM TRUNG LAING VIDIPHA Dia chi: 184/2 Le Van Sy - Phuang 10 - Quin Phu Nhudn - TP. Ho Chi Minh

han sau ngay mua dtroc ghi nhan tren Bao cao ket qua boat Ong kinh doanh tren ca so dtr thu. Lai &roc htremg twat khi Cong ty nim giir dirge ghi giam trir vao gia goc tai thai diem mua.

Khi có cac bang chting chic chin cho thay met phan hoc toan be khoan dau to có the khong thu hoi dtroc va so ton that ducyc )(de djnh met each dang tin coy thi ton that &roc ghi nhan vao chi phi tai chinh trong nam va giam trir nue tiep gia tri dau tu.

3.3 Cdc khoiin chi vay:

Cdc khoan cho vay duoc xac djnh theo gia gec trir cac khoan dtr phong phai thu kh6 doi. Dtr phong phai thu kh6 doi cua cac khoan cho vay duoc lap can cir vao dtr kien mire ton that co the xay ra.

3.4 Cdc khotin dim to vao cong ty con, cong ty lien doanh, lien ket:

Cong ty con

Cong ty con IA doanh nghiep chju str kiem soat cua Cong ty. Viec kiem soat dat duocskhi ty co kha nang kiem soat cac chinh sach tai chinh va hoat deng doanh nghiep nhan dau to nham thu dtroc lgi ich kinh to tir cac hoat deng cna doanh nghiep do.

Gong ty lien doanh

Cong ty lien doanh la doanh nghiep duce thanh lap ten, co th6a thuan ten hop deng ma theo do Cong tyva cac ben tham gia thvc hien hog Tang kinh to tren ca soy deng kiem soat. Deng kiem soat throe hieu la viec Qua ra cac quyet djnh mang tinh chien huge lien quan den cac chinh sach hoat Ong va tai chinh cua cong ty lien doanh phai co str deng thuan caa cac ben tham gia lien doanh.

Cong ty lien keit A

C6ng ty lien ket la doanh nghiep ma Cong ty co anti huang dang ke nhung khong quyen kiem soat doi v&i cac chinh sach tai chinh va hoat Ong. Anh huong clang ke the hien a quyen tham gia vao viec dua ra cac quyet djnh ve chinh sach tai chinh va hog Ong r. doanh nghiep nhan din h nhtrng khong kiem soat cac chinh sach nay.

Cac khoan din tu vao cong ty con, cong ty lien doanh, lien ket ducic ghi nhan ban dans theo gia gec, bao gem gia mua hoc khoan yen Ong cac chi phi lien quan true tiep den viec dau tu. Tnrang hop dau tu bang tai san phi tien te, gia phi khoan clan to cluoc ghi nhan theo gia tri hop lY ctia tai san phi tien to tai then diem Oat sinh.

CO tirc va lqi nhuan ctia cac ky tn.rac khi khoan elan tu dtroc mua duoc hach toan giam gia tri cua chinh khoan dau tu de. Co ttic va loi nhuan cua cac ky sau khi khoan dau tu &roc mua duoc ghi nhan doanh thu. CO tirc,duoc nhan bang co phieu chi &roc theo dOi so luong phieu tang them, khong ghi nhan gia tri c8 phieu nhan duoc/dtroc ghi nhan theo menh gia.

Dtr phong ton that cho cac khoan dau tir vao cong ty con, cong ty lien doanh, lien ket throe trich lap khi cong ty con, cong ty lien doanh, lien ket bi 18 vai mire trich lap,bing chenh lech giira yen gop thvc to dia cac ben tai cong ty con, cong ty doanh, ket va von chi, hau thvc c6 nhan veri ty le gop von Cong ty so vai tong se von gap thvc to cua cac ben tai ding ty con, cong ty lien doanh, lien ket. Neu cong ty con, cong ty lien doanh, lien ket la dei ttronf lap Bao cao tai chinh hop nhit thi can dr xac dinh dtr phong ton that la Bac) cao tai chinh hop nhat.

Tang, giam se dtr phong ten that dau to vao cong ty con, cong ty lien doanh, lien ket can phai trich lap tai ngay ket thac nam tai chinh toan duvc ghi nhan vao chi phi tai chinh.

4. Nguyen fix ki loan phai thu:

Cac khoan nq phai thu duoc trinh bay theo gia tri ghi se trir di cac khoan dtr phong phai thu kh6 dol.

Viec phan log cac khoan phai thu la phai thu khach hang, phai thu nei be va phai thu khac &roc thvc hien theo nguyen tic sau:

- Phai thu cita khach hang phan anh cac khoan phai thu mang tinh chat thuong mai Oat sinh tir giao dich có tinh chat mua - ban giaa Cong ty va nguai mua IA don vi dec lap voi Ong ty, bao gem ca cac khoan phai thu ve tien ban hang xuat khan ay tilde cho don vi khic.

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- Phai thu nOi b4 phan anh cac khoan phai thu cac din vi trirc thuOc khong cg to cach phi) nhan hach toan phu thuOc.

- Phai thu khac phan anh cac khoan phai thu khong co tinh thuung mai, kh6ng lien quan den giao djch mua - ban.

Dtr ph6ng phai thu kho doi dugc lap cho tirng khoan ng phai thu 016 doi can cu vao tu6i ng qua han cua cac khoin ng hoic dv kien mac ton thAt c6 the xay ra, cu the nhu sau:

- DOi vii nq phai thu qua han thanh toan: • 30% gia trj &it vii khoan ng phai thu qua han tir tren 6 thing den dual 1 nam. • 50% gia trj dOi vii khoin nq phai thu qua han tir 1 nam den dual 2 nam. • 70% gia trj dOi vii khoan ng phai thu qua han tir 2 nam den dual 3 ram. • 100% gia trj dOi vii khoan nq phai thu qua han tir 3 nam tra len.

- Doi vii nq phai thu chtra qua han thanh wan nhung kho co kha nang thu hoi: can cir vao der kien mire ton that de lap chr phong.

5. Nguyen tic ghi nhdn hang ton kho:

5.1 Nguyen tic ke loan hang tem kho:

Hang ton kho dugc tinh theo gia gOc. Truing hgp gia trj thuAn co the thirc hien dugc thAp han gia gOc thi phai tinh theo gia trj thuAn c6 the thtrc hien dirge. Gia gOc hang ton kho bao g6m chi phi mua, chi phi the bien va cac chi phi lien quan trvc tiep khac phat sinh de c6 dugc hang ton kho a dja diem va trang thai hien tai.

Gia goc cila hang ton kho mua ngoai bao gom gia mua, cac loai thud khong dugc hoar lai, chi phi • • A van chuyen, boc xep, bao quail trong qua trinh mua hang va cac chi phi khac co lien quan trvc help

den viec mua hang ton kho.

Gia gOc dm hang ton kho do dan vi to san xuat bao Om chi phi nguyen lieu vat lieu trvc tiep, chi phi nhan cong taw tiep, chi phi san xuat chung c6 djnh va chi phi san xuat chung bien dOi phat sinh trong qua trinh chuyen hoa nguyen lieu vat lieu thanh thanh pham.

5.2 Phuvng phap xac dinh gid trj hang ton kho cudi Gia trj hang ton kho cu6i ky dugc xac djnh theo phuang phi) binh quan gia quyen.

5.3 Phicang phdp hdch loan hang ton kho: Cong ty Ai) dung phuang phap ke khai thutrng xuyen.

5.4 Ldp du phong giant gia hang ton kho:

Dtr phong &iam gia hang ton kho dugc lap cho timg mit hang ton kho co gia g'Oc lan han gia trj thuAn c6 the thi,rc hien dugc. DOi vii djch vv cung cap cla dang, vi'ec lap dir phong giam gia dugc tinh theo tirng loai djch vv c6 mire gia rieng biet. Tang, giam so du cltr phong giam gia hang ton kho can phai trich lap tai ngay ket thitc nam tai chinh dugc ghi nhan vao gia von hang ban.

6. Nguyen tdc kl todn va khdu hao TSCD hau hinh, TSCD vo hinh:

6.1 Nguyen lac Id wan TSCD haw hinh, TSCD vo hinh:

- Tai san co djnh huu hinh dugc the hien theo nguyen gia triz hao mon luy Ice. Nguyen gia tai san co djnh hiru hinh bao g6m toan by cac chi phi ma Cong ty phai 136 ra de co dugc tai san c6 djnh tinh den thgi diem dtra tai san do vao trang thai sin sang sir dung.

- Cac chi phi.phat .sinh sau ghi nhan ban dAu chi dugc ghi tang nguyen gia tai san co djnh neu cac chi phi nay chic than lam tang lgi ich kinh to trong ttr(mg lai do sir dung tai san Q6. Cac chi phi phat sinh khong thga man dieu kien tren dugc ghi nhan la chi phi san xuat, kinh doanh trong kjf.

- KhAu hao dugc trich theo phuang phi!) dutmg thing va tuan thu theo ty re khAu hao dugc xac djnh theo quy djnh tai Thong to so 45/2013/TT-BTC ngay 25/04/2013 dia. Bp Tai chinh.

6.2 Nguyen tdc ke toxin TSCD thud tai chinh:

Thud tai chinh dugc phan loai la tittle hoat Ong neu phAn lan rui ro va lgi ich gin lien vii quyen sa heru tai san thu6c ye ngtrai cho thud. Chi phi thud tai chinh dugc phan anh vat) chi phi theo phuang

CO N.

:H V CHIA

KII

PHI

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phap &rang thAng cho suit theri han thue tai san, khong pho thwic vao phucmg thirc thanh toan tien thue.

6.3 Nguyen tac ke toan bat dfing san dau

13At &Ong san clAu tu la quyen sir dung dAt, nha, mit phAn cua nha ho4c co so ha tAng thuOc so hau cua Cong ty hay thue tai chinh &roc sir dung nhAm mac dich thu Iqi tir viec cho thue hoac cho tang gia. BAt dOng san dAu tu dtroc the hien theo nguyen gia trir hao mon luy ke. Nguyen gia cua bAt (Icing san dAu tir la toan bq cac chi phi ma Cong ty phai 1)6 ra hoac gia trj hop ljr cua cac khoan dua ra de trao doi nham co &roc bAt dOng san dau tir tinh den theyi diem mua hoAc xay dung hoan thanh.

Cac chi phi lien quan den bAt dOng san dAu to phat sinh sau ghi nhan ban,dAu duot ghi nhan vao chi phi, trir khi chi phi nay co kha nang chac chan lam cho bat dOng san dau to tao ra lqi ich kinh to trong twang lai nhieu hcm mirc hog ging dtrqc darth gia ban dau thl &roc ghi tang nguyen gia.

Khi bit dOng san dau tu &roc ban, nguyen gia va khAu hao luy ke &roc xia so va lAi, to nao Oat sinh &roc hach toan vao thu nhap hay chi phi trong narn.

Vic chuyen tur bAt dOng san chti so hall sir dung hoac hang tem kho thanh bAt Ong san CIL tu chi khi chit so hau chAm dirt sir (long tai san di va bat dAu cho ben khac thue hoat dOng hoAc khi ket thtic giai doan xay dung. Viet chuyen tir bAt dOng san dau tu sang bAt &Ong san chit so hau sir dung hay hang ton kho chi khi chu so hthi bat dAu sir citing tai san nay hoac bat dAu trien khai cho moc dich ban. Viec chuyen tir bAt dOng san dAu to sang bat dOng san chti so hthi sir doll hoAc hang ton kho khong lam thay doi nguyen gia hay gia trj con lai cua bat d'Ong san tai ngay chuyen doi.

7. Nguyen tac ke loan cac hQp eong hgp tac kinh doanh:

7.1 Tai san (rang kiemsoar: - Cong ty ghi nhan trong Bao cao tai chinh cac hop ding hop tac kinh doanh dtroi hinh thirc tai s m &Ong kiem soat cac nOi dung sau: i.

- PhAn chia cua COng ty trong tai san ding kiem soat throe phan loai theo tinh chAt cua tai san.

VANro AN

AN

' - Cac khoan nq phai tra phat sinh rieng cua Con ty. - Phan nq phai tra phat sinh chung phai ganh chju ding vori cac ben tham gia gip yin lien doa khac tir hog dOng cua lien doanh. - Thu nhap tir viec ban hoAc sir dung phan san pharn, djch vu &roc chia tir lien doanh ding vii phAn chi phi phat sinh dtroc phan chia tir hoat dOng cua lien doanh. - Cac khoan chi phi dm Cong ty phat sinh lien quan den viec gip vein lien doanh.

Cac tai san co djnh, bAt dOng san dAu to khi mang di gip yin vao hop ding hop tac kinh doanh va Wong chuyen quyen so hiru thanh so hiru chung cua cac ben lien doanh khOng duqc ghi giam tai san. Truing hop Cong ty nhan tai san gip von lien doanh thi dirge theo clii rilur tai san nhan gia hO, khong hach toan tang tai san va nguin von kinh doanh.

Cac tai sari co djnh, bAt d'Ong san dAu to mang di gip vein vao hop ding hop tac kinh doanh co su chuyen quyen so him va dang trong qua trinh xay dung tai san ding kiem soat duccc ghi giam tai san troll so ke toan va ghi nhan gia trj tai sari vao chi phi xay dung ca ban do dang. Sau khi tai san dong kiem soat hoan thanh, ban giao dua vao sir dung, can cu vao gia trj tai san dtroc chia Cong ty ghi nhan tAng tai san cua minh phir hop vii moc dich sir citing.

7.2 Hogt d'Ong kinh doanh dang kiem soat:

Cong ty ghi nhan trong Bao cao tai chinh cac hop ding hop tac kinh doanh duoi hinh thirc hoot dOng kinh doanh ding kiem soat cac n'cii dung sau:

- Gia trj tai san ma Ging ty hien so - Cac khoan no phai tra ma Cong ty phai ganh chju. - Doanh thu duoc chia tir viec ban hang hia hoac cung cap djch vu dm lien doanh. - Cac khoan chi phi phai tra ganh chju.

8. Nguyen tac ke loan thui TNDN hodn Igi:

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Thue thu nhap hoan lai phai tra duac xac dinh tren ca soy cac khoan chenh lech tam thai phai chju thue phat sinh trong nam va dine suit thue thu nhap hien hanh theo ming thirc sau:

Thus thu nhap Chenh lech tam Thue suit thue thu nhap

hoan lai phai tra = thai chin thue x doanh nghiep hien Unit (%)

Tnrang hap tai thai diem ghi nhan thue thu nhip hoan Iai phai tra da biet truac co su thay doi ye thud suit thud TNDN trong twang lai, neu viec hoan nhap thue thu nhap hoist tai phai tra nam trong thai gian thus suit mai di co hieu luc thi thue suit ap (long de ghi nhan thue hoan tai phai tra duac tinh theo thue suit mai.

Ca set tinh thtd cua tell sin ho(ic na phai tra vd Chenh tech tam thiri:

- Ca ser tinh thus cua tai san IA gia tri se dtrqc trir khoi thu nhip chiu thud khi thu hoi gid tri ghi so cua tai san. Neu thu nhip khong phai chiu thus thi ca soy tinh thue,cita tai san bang gia tri ghi cua tai san do. Co tinh thus thu nhap cua rig phai tra IA gia tri ghi so dm no trir di (-) gia trj se duqc khiu trir vao thu nhap chiu thue khi thank toan nq phai tra trong cac twang lai. doanh thu nhan truac, ca ser tinh thue gia tri ghi so dm no, trir di Olin gia tri cua doanh thu khong phai chin thug trong tiring lai.

- Chenh lech tam thai la khoan chenh lech giira gia tri ghi so cua tai san hodc nq phai tra trong Bang Can dOi ke toan va ca sa tinh thud cua tai san hoac no: phai tra do. Chenh lech tam thai Om 2 lo4i: Chenh lech tam thai duac khiu trir va chenh lech tam thai chiu thue. Chenh lech tam thai chiu thue IA cac khoan chenh lech tam thai lam phat sinh khoan thud thu nhip phai tra khi xac dinh thu nhap chiu thud trong tuong lai khi gia tri ghi so cua cac khoan moc tai san duqc thu 116. i hodc nq phai Ira duac thanh toan.

+ Chenh Lech tam thai ve thai gian chi la mit trong cac tnrang hop chenh lech tam that vi do: Neu lqi nhuan ke toan &rot ghi nhan trong kjr nay nhtmg thu nhap chju thue &roc tinh trong IcSr khac.

+ Cac khoan chenh lech tam thai giaa gia tri ghi so ena tai san hodc nq phai tra so vii ca sb firth thud cua tai san hoac nq phai tra do co the khong phai la chenh tech tam thai ye mat thai gian, vi Khi dinh gia tai mit tai san thi gia trj ghi so cua tai san thay dOi nhung neu ca so. tinh thue khOng thay doi thi phat sinh chenh lech tam thai. Tuy nhien thai gian thu hoi gia tri ghi so va co: sa tinh thus khong thay den nen chenh lech tam thai nay khong phai la chenh lech tam thai ve thai gian.

+ Ke toan khong tiep toe sir dung khai niem "Chenh lech vinh vien" de phan biet yeti chenh tech tam thai khi xac dinh thue thu nhap hob tai do thai gian thu hoi tai san hodc thanh toan nq phai tra ciing nhu thai gian de khan nil: tai san va nq phai tra do vao thu nhap chju thud la haat han.

Thud thu nhap hoin tai phai tra phai dtrot ghi nhin cho tat ca cac khoan chenh lech tam thai chiu thud, trir khi thue thu nhap hoin tai phai tra phat sinh tir ghi nhdn ban diu cua mit tai san hay nq phai tra cua mit giao djch ma giao djch nay khong co anh htremg den lqi nhuin ke toan hodc lqi nhuan tinh thud thu nhap (hoac to tinh thue) tai thiyi diem phat sinh giao djch.

Khi lap Bao coo tai chinh, ke toan phai xac djnh cac khoan chenh lech tam thiyi chju thud phat sinh trong nam hien tai lam can cir xac djnh so thud thu nhip hoan lai phai tra duct ghi nhan trong nam.

Viec ghi nhan thue thu nhap hodn tai phai tra trong nam &roc thuc hien theo nguyen tic bit trir giaa so thue thu nhap hodn lai phai tra phat sinh trong nam nay vai s6 thue thu nhap hoin 14i phai tra di ghi nhan tir cac 'tam truck nhtrng nam nay duce ghi giam (hoan nhdp), theo nguyen tic:

- Neu se thud thu nhap hoar' lai phai tra phat sinh trong nam 16n hem so thud thu nhap hart Iai phai tra dirge hoan nhap trong nam, ke toan chi ghi nhan 1)6 sung so thud thu nhap hoan lai phai tra IA so chenh lech giaa so thue thu nhap hoan lai phai tra phat sinh Ian han so duce hoan nhap trong nam;

- Neu so thud thu nhap hodn lai phai tra phat sinh trong nam nhe hem se thue thu nhdp hoan lai phai tra &roc hoan nhip trong flan, ke toan chi ghi giam (hoan nhap) so thud thu nhap hoist Iai phai tra IA

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so chenh Lech giira so thud thu nhap hodn lai phai tra phat sinh nho hon s6 dugc hoan nhap trong nam.

Thud thu nhap hoan lai phai tra phat sinh trong nam khong lien quan den cac khoan mac dugc ghi nhan truc tiep vao yen chit soy hiru phai dugc ghi nhan la chi phi thus thu nhap doanh nghiep hoan lai phat sinh trong nam.

Ke toan phai ghi giam thud thu nhap hodn lai phai tra khi cac khoan chenh lech tam theri phai chiu thue khong con anh htreng tbi lgi nhuan tinh thue (khi tai san dugc thu hei hoac ng phai tra dugc thanh toan).

Viec bit trir thug thu nhap hodn lai phai tra va tai san thud thu nhap hoan lai chi thuc hien khi lap Bang can dOi ke toan, khong thuc hien khi ghi nhan thue thu nhap hoan lai phai tra tren s6 ke toan.

9. Nguyen tic ke toan chi phi tra truor:

Cac loaf chi phi tra truck nL chi lien quan den nam tai chinh hien tai thi dugc ghi than vac chi phi san xuat kinh doanh trong nam tai chinh.

Viec tinh va phan be chi phi tra truck dai han vac chi phi san xuat kinh doanh tirng ky hach. toan dugc can cir vao tinh chat, mdc tUng loci chi phi de chen plurcmg phap va tieu thirc phan be hop

10. Nguyen tic ke toan Ira va chi phi phtii

Cac khoan ng phai tra va chi phi phai tra dugc ghi nhan cho so tien phai tra trong tuong lai lien quan den hang hoa va dich va da nhan dugc. Chi phi phai tra dugc ghi nhan dui teen cac trgc tinh hop ly ye se tien phai tra.

ViL phan loaf cac khoan phai tra la phai tra ngtroi ban, chi phi phai tra, phai tra nei be va phai tra khac dugc thuc hien theo nguyen tic sau:

- Phai tra ngueri ban phan anh cac khoan phai tra mang tinh chat throng mai [lai sinh tir giao dich mua hang h6a, dich va, tai san va ngtrai ban la don vi dec lap vii Cong ty, bao gom ca cac khoan phai tra khi nhap khau thong qua ngueti nhan ay thac.

- Chi phi phai tra phan anh cac khoan phai tra cho hang hea, dich va dA nhan dugc tir ngtrai ban hoac da cung cap cho ngueri mua nhung chua chi tra do chua c6 h6a don hodc chua du he so, tai lieu ke toan va cac khoan phai tra cho ngtrai lao Ong ye tien Luang nghi phop, cac khoan chi phi san xuat, kinh doanh phai trich trtrac.

- Phai tra nei be phan anh cac khoan phai tra giira don vi cap tren va don vi cap du6i true thuec khong c6 to cach phap nhan hach toast phi thuec.

- Phai tra khac phan anh cac khoan phai tra kheng c6 tinh throng mai, khong lien quan den giao dich mua, ban, cung cap hang h6a dich vv.

11. Nguyen tic ghi nhan vay va nv phcii Ira thue tai chinh:

Cac khoan tien vay, nq thue tai chinh va tinh hinh thanh toan cac khoan tien vay, ng thue tai chinh cua doanh nghiep. '<hong phan anh cac khoan vay duel hinh thirc phat hinh trai phieu hoac phat hanh co phieu tru dai c6 dieu khoan bat buec ben phat hanh phai mua lai tai met theri diem nhat dinh trong tuong lai.

Cac khoan c6 theri gian tra ng hem 12 thing ke tir thoi diem lap Bac cao tai chinh, dugc trinh bay la vay va ng thue tai chinh dai ,han. Cac khoan den han tra trong yang 12 thing tiep theo ke tir theri diem lap Bao cao tai chinh, ke toan trinh bay la vay VA ng thue tai chinh ngan han de c6 ke hoach chi tra.

Cac chi phi di vay lien quan true tiep den khoan vay (ngoai lai vay phai tra), nhu chi phi than dinh, kiem wan, lap he so vay van... dirge hach toan vac chi phi tai chinh. Truong hqp cac chi phi nay

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phat sinh tir khoan vay rieng cho muc dich clAu tit, xay dung hoac san xuat tai san der dang thi dugc von h6a.

Doi veri khoan ng thue tai chinh, tong se, no thue phan anh vao ben Co dm tai khoan 341 la tong so tien phai tra duce tinh bang gia trj hien tai cua khoan thanh toan tien thue tOi thieu hoac gia trj hop lY cua tai san time.

Truy!mg hap vay, na bang ngogi tg, phai theo dai chi tat nguyen va thgtc hien theo nguyen tac:

- Cac khoan vay, nq bang ngoai to phai quy dOi ra don vi tien to ke toan theo ty' gia giao dich thuc to tai theri diem phat sinh;

- Khi tra no., vay bang ngoai te, throe quy doi theo t gia ghi se) ke toan thuc to dich danh cho tirng doi tugng;

- Khi lap Bao cao tai chinh, so du cac khoan vay, nq thue tai chinh bang ngoai to phai duce danh gia lai theo gia giao dich thuc to tai thai diem lap Bao cao tai chinh.

- Cac khoan chenh tech ty gia pith sinh tir viec thanh toan va danh gia lai cuo'i ky khoan vay, nq thue tai chinh bang ngoai to dugc hach toan vao doanh thu hoac chi phi hoat dOng tai chinh.

12. Nguyen teic ghi nh4n va von hod cdc khodn chi phi di vay:

12.1 Nguyen lac von hod cdc khodn chi phi di vay:

Chi phi di vay lien quan truc tiep den viec dau to xay dtmg hoac san xuat tai sari da dang dugc vao gia trj cua tai san do (chivy vent hod), bao gom cac khoan lai tien vay, phan bS cac khoan c khau hoac phu trOi khi phat hanh trai phieu, cac khoan chi phi phu phat sinh lien quan toi qua trie*4 lam thii tuc vay.

YTO:

hoac san xuat tai san dang bi gian doan, trir khi gian doan do IA can thiet. jE

AN Vic von hoa chi phi di vay dugc tam ngirng lai trong cac giai doan ma qua trinh dau to xay duntit:

Viec von hoa chi phi di vay se charm dirt khi cac hoat Ong chit yeu can thiet cho viec chuAn bj tai san der dang vao sir dung hoac ban da hoan thanh. Chi phi di vay Oat sinh sau dO se dugc nhan IA chi phi san xuat, kinh doanh trong ky khi phat sinh.

Cac khoan thu nhap phat sinh do dAu to tam theyi cac khoan vay rieng biet trong khi char sir dung vao muc dich c6 dugc tai san der dang thi phai ghi giam trir (-) vao chi phi di vay phat sinh khi von hod.

Chi phi di vay dugc,vOn hoa trong ky khong dugc vtrgt qua tong so chi phi di vay phat sinh trong ky. Cac khoan lai tien vay va khoan phan bo chiet khAu hoac phu triji ,dtrgc von hod trong tong ky khong dugc vuot qua set lai vay thuc to phat sinh va so phan 1)6 chiet khan hoac phu trOi trong ky do.

12.2 7)) le van hod chi phi di vay duvc sir dyng de xac djnh chi phi di vay duvc van hod trong 'Chong phat sinh.

13. Nguyen tac ghi nhan cdc khodn der phong phai tra:

Cac khoin du phong dugc ghi nhan khi C6ng ty c6 nghia vu no hien tai (nghia vu phap ly hoac nghia vu lien dai) do ket qua tir mOt sit kien da xay ra, viec thanh toan nghia vu nq nay c6 the se dan den sit giam sat ve flitting lgi ich kinh to va gia tri cua nghia vu no d6 c6 the dugc mgt tro.c tinh clang tin cay.

Neu anh twang elm theyi gian la trong yeu, du phong se dugc xac djnh bang cach chiet khAu so tien phai 1)6 ra trong tutmg lai de thanh toan nghia vu nq voi ty le chiet khAu trtro.c thud va phan anh flitting danh gia tren thi truerng hien tai ve gia trj theri gian cua tien va nhimg rui ro et' the dm khoan no do. Khoan tang len dm so du phong do theyi gian troi qua dugc ghi nhan la chi phi tai chinh.

14. Nguyen tart ghi nh'fin trai phieu chuyen ddi:

Trai phieu chuyen d6i la trai phieu c6 the chuyen d6i thanh c.6 phieu ph6 thong cua to chirc phat hanh theo cac dieu kien da dugc xac djnh trong phucmg an Oat hanh.

A M

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CONG TY CP DOC PHAM TRUNG VONG VIDIPHA Dia chi: 184/2 Le Van Sy - Phuang 10 - Qua,' Phu NhuOn - TP. Ho Chi Minh.

Tai thOi diem ghi nhdn ban diu, trai phieu chuyen doi duqc xac djnh rieng biet thanh cau ph'An no. (nq gee) va cau phAn von. PhAn nq goc cna trai phieu chuyen doi duqc ghi nhdn la nq phai tri, cau phAn von (quyen don co phieu) cud trai phieu chuyen doi duqc ghi nhdn la von chu sa huu. Gia tri phin nq goc cud trai phieu chuyen doi duqc xac djnh bin cach chiet khau gia trj danh nghia cua khoan thanh toan trong tuang lai (gem ca gee va lai trai phieu) ve gia tri hien tai theo lai suit dm trai phieu tvang tv tren thj truemg.nhung khong c6 quyen chuyen doi thanh co phieu va trir di chi phi phat hanh trai phieu chuyen doi. Truing hop khong xac djnh duqc lai suit end trai phieu tucrng tv, tai suit di vay phi bien tren thj tnrirng tai thai diem phat hanh trai phieu duqc su dunpde xac djnh gia trj hien tai cud khoan thanh toast trong ttrung lai. Gia trj cau phin yen cua trai phieu chuyen doi la phan chenh lech giaa tong se tien thu ve to viec phat hanh trai phieu chuyen doi va gia tri cau phan ng cua trai phieu chuyen doi tai thai diem phat hanh.

Chi phi phat hanh trai phieu chuyen doi duqc phan be din phn hop vii kj, han trai phieu theo phtrcrng phap &rang thing hoac phucrngyhap lai suit thuc to va ghi nhdn vao chi phi tai chinh hoac von hoa. Tai thai diem phi nhdn ban dau, chi phi phat hanh trai phieu chuyen duric giam phAn nq gee trai phieu. Dinh kji, chi phi phat hanh trai phieu chuyen doi duqc phan b6 bang each ghi tang gia trj nq gee va ghi nhdn vac chi phi tai chinh hoac von hoa phn hop vii viec ghi nhdn !Ai vay phai tri cud trai phieu.

Tai thOi diem dao han trai phieu chuyen doi, gia trj quyen chon c8 phieu cud trai phieu chuyen doi dang phan anh trong phin yen chu sa huu duqc chuyen sang ghi nhdri la thang du yen co phan ma khong pho thuec vao viec nguiri nam gicr trai phieu co thirc hien quyen chon chuyen doi thanh co phieu hay khong. Truing hop nguCri nam giu trai phieu khong thirc hien quyen chon chuyen doi trai phial thanh co phieu, phin nq goc clad trai phieu chuyen del duqc ghi giam trong ting vii so tien hoan tri g6c trai phieu. Truing hop ngtroi nam giu trai phieu thirc hien quyen chon chuyen doi trai phieu thanh co phieu, phin nq gee end trai phieu chuyen dOi duqc ghi giam va yen dau to cud chu ser hfru duqc §hi tang tuong img vii menh gia se ce phieu phat hanh them. PhAn chenh lech gitia gia tri phin nq goc end trai phieu chuyen doi lem hart gia tri co phieu phat hanh them tinh theo menh gid duqc ghi nhdn IA khoan thing du yen ce phAn.

15. Nguyen tic ghi nhrin van dui so hau:

15.1 Van gap ctia chu se, hfru:

Von Op cud chu sa hiru duqc ghi nhdn theo se yen thtrc to da gop cita cac co &Ong, chi,* sa

15.2 Thcsing du van Ca phan:

von co Thing duvon co phan duqc ghi nhan theo se chenh lech giira gia phat hanh va menh gia co phieu khi phat hanh lin diu, phat hanh be sung, chenh lech giaa gia phat hanh va gia trj se sach CO phieu guy" va cau phAn yen cna trai phieu chuyen.d6i khi dao han. Chi phi truc tip quan den viec phat hanh be sung co phieu va tai phat hanh c6 phieu quj% duqc ghi giam thing du yen co phan.

15.3 Van kink ctia chti sa hiru:

Von khac duqc hinh thanh do be sung tar ket qua hoat deng kinh doanh, danh gia lai tai san va gia tri con lai giira gia trj hop 1j, cua cac tai san &roc tang, bleu, tai trg sau khi trir cac khoan thue phai nip (neu co) lien quan den cac tai san nay.

15.4 Co phieu quf:

Khi mua 141 co phieu do,Con§ ty phat hanh, khoan tien tri bao gem cac chi phi lien quan den giao djch duqc ghi nhdn la co phieu quj7 va duqc phan anh IA met khoan giam trir trong yen chit so. hiru. Khi tai phat hanh, chenh lech giva gia tai phat hanh va gia se sach cud co phieu quji duqc ghi vao khoan 'nue "Thang du von co phan".

16. Nguyen tic va pIttrang pluip ghi nItOn doanh thu:

16.1 Doanh thu &in hang hoa, thanh

Doanh thu ban hang hod, thanh phim duqc ghi nhdn khi ding thOi them man cac dieu kien sau:

- Phin Ion nil ro va lqi ich gin lien vii quyen sa hthi san phim hoac hang h6a da duqc chuyen giao cho ngtrtri mua;

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LONG TY CP DOC PHAM TRUNG IfONG VIDIPHA Dia chi: 184/2 Le Van - Miming 10 - Quan Phti Nhua'n - TP. Ha Chi Minh.

- Cong ty kitting con nom gift quyen quan ljt hang hoa nhir nguiri sa hilu hang hoa hoac quyen kiem soot hang h6a;

- Doanh thu &roc xac dinh tuang dai chAc chAn;

- Cong ty da thu dtroc hoac se thu &roc lqi ich kinh to tir giao dich ban hang;

- Xac dinh duot chi phi lien quan den giao dich ban hang.

16.2 Doanh thu cung cap dich vy:

Dtroc ghi nhan khi ket qua cita giao dich do duqc xac dinh mOt each clang tin cay. Truing hop viec cung cap dich vu lien quan den nhieu kj, thi doanh thu &roc ghi nhan trong kS, theo ket qua phan ding viec da hoan thanh vao ngay lap Bang Can dai ke toast cua kSi do. Ket qua ctia giao dich cung cap dich vu duqc xac dinh khi thea man cac dieu kien sau:

- Doanh thu dtroc xac dinh twang dai chAc chart;

- CO kha nang thu duqc lqi ich kinh to tir giao dich cung cap dich vu do;

- Xac dinh &roc phan cong viec da hoan thanh vao ngay lap Bang can dai ke toan;

- Xac dinh duqc chi phi Oat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich vu do.

16.3 Doanh thu hoat ("Ong tai

Doanh thu phat sinh fir tien lai, tien ban quyen, co tuc, Iqi nhuan ducic chia va cac khoan doanh thu hoat dOng tai chinh khac &roc ghi nhan khi th6a man dOng thai hai (2) dieu kien sau:

- CO kha nang thu dtroc lqi ich kinh to fir giao dich do;

- Doanh thu &roc xac dinh tucmg doi chAc chAn.

CO tut, lqi nhuan duoc chia dirge ghi nhan khi COng ty duqc quyen nhan ca ttirc hoac &roc quyen nhan Igi nhuan tir viec gOp van.

17. Nguyen tic ke todn cac khotin giam trio doanh thu: Cac khoan throe dieu chinh giam trir vao doanh thu ban hang, cung cap dich vu Oat sinh trong ky, gam: Chiet khau throng mai, giam gid hang ban va hang ban bi tra lai khong phan anh cac khoan thue dtroc giam trir vao doanh thu nhu thue GTGT dau ra phai nOp tinh theo phtrong phap true tiep.

Viec dieu chinh gitim doanh thu dtra.c thyr hien nhu. sau:

- Khoan chiet khau throng mai, giam gia hang ban, hang ban bi tra lai phat sinh cung ky tieu thu sin pham, hang hoa dich vu throe dieu chinh giam doanh thu cua ky phat sinh;

- Tnr6n4 hop san pham, hang hod, dich vu da tieu thu fir cac ky tru6c, den ky sau mai phat sinh chiet khau thuong mai, giam gia hang ban hoac hang ban bi tra lai thi doanh nghiep &roc ghi giam doanh thu theo nguyen tic:

+ Neu san pham, hang hoa, dich vu da tieu thu fir cac kj, truerc, den kS, sau phai giam gia, phai chiet khau throng mai, bi tra lai nhung phat sinh truck thai diem phat hanh Bdo cat) tai chinh, ke toan phai coi day la mOt su kien can dieu chinh Oat sinh sau ngay lap Bang can doi ke toan va ghi giam doanh thu, tren Bao coo tai chinh cua kSi lap boo coo (kSt tnr&c).

+ Truing hop san pham, hang hoa, dich vu phai giam gia, phai chiet khau throng mai, bi tra lai sau thai diem Oat hanh Bao coo tai chinh thi doanh nghiep ghi giam doanh thu cua kS/ Oat sinh (kS, sau).

Chiet khila thicang mai: phai tra la khoan doanh nghiep ban ,iam,gia. niem yet cho khach hang mua hang vii khi Wong Ion. Ben ban hang thuc hien ke toan chiet khau throng mai theo nhang nguyen tic sau:

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CONG TY CP DOC PHAM TRUNG LrONG VIDIPHA Dia chi: 184/2 Le Van Sy - Plnaing 10 - Qucin Phu Nhuan - TP. Ho Oil Minh.

Inning hop trong hoa don GTGT hoAc so

don ban hang cid the hien khoan chiet khau thuang mai cho ngtrei mua la khoan giam trir vao so tien ngtrai mua phai thanh toan (gia ban phan anh tren hod don la gia da trir chiet khau thuang mai) thi doanh nghiep (ben ban hang) kh6ng sir dung tai khoan nay, doanh thu ban hang phan anh theo gia dä trir chiet khau thuang mai (doanh thu thuan).

Ke toan phai theo doi rieng khoan chi& khAu throng mai ma doanh nghiep chi tra cho ngtrai mua nhung chug duqc phan anh la khoan giam trir so tien phai thanh toan tren hoa don. Truing hop nay, ben ban ghi nhan doanh thu ban clAu theo gia chua trir chiet khAu thuang mai (doanh thu gop). Khoan chiet khau thuang mai can phai theo doi rieng tren tai khoan nay thuang phat sinh trong cac tnrerng hop nhu:

Se chi& khAu throng mai ngtred mua,duqc huong han tien ban hangdtrqc ghi tren hod don lAn cuoi ding. Throng hop nay c6 the phat sinh do ngtrai mua hang nhieu lan mai dat duqc lacing hang mua duqc twang chi& khau va khoan chi& khau thuang mai chi duqc xac dinh trong lan mua cuoi ding;

Cac nha san xuAt cuoi kS, mai xac dinh ducx so luting hang ma nha phan phei (nhu cac sieu da tieu thy va tir do men co can dr de xac dinh duqc so chiet khau thuang mai phai tra dtra ten doanh so ban hoAc so luting san pham da tieu thy.

Giam gid hang ban: la khoan giam trir cho ngu6i mua do san phAm, hang hoa kern, mat phAm chAt hay khong dung quy each theo quy dinh trong hqp dong kinh te. Ben ban hang thyc hien Ice toan giam gia hang ban theo flitting nguyen tic sau:

Tnrerng hop trong hoa dan GTGT hoAc hoa don ban hang da the hien khoan giam gia hang ban ngueri mua la khoan giam trir vao se tien nguari mua phai thanh toan (gia ban phin anh ten hod data HAN?.;

la gia dd giam) thi doanh nghiep (ben ban hang) khong sir dung tai khoan nay, doanh thu ban hang.Ai4 phan anh theo gia dA giam (doanh thu thuAn). C-rolird

:oAN Chi phan anh cac khoan giam trir do viec chAp thuan giam gia sau khi dA ban hang (da ghi nhAim doanh thu) va phat hanh hod don (giam gia ngoai hoa don) do hang ban kern, mat pham chAt...

floi voi hang ban bi tra lai: de phan anh gia tri dm so san phAm, hang hoa bi khach hang tra lai do cac nguyen nhan: Vi pham cam ket, vi pham hop dong kinh te, hang bi kern, mat phAm chat, khong dung chimg lo4i, quy cach.

18. Nguyen tic ke loan gia van hang ban: , Gia yen san pham, hang hoa, dich vy, bat Ong san dAu tu; gia thanh san xuAt cua san pham xay lap (dOi veri doanh nghiep xay lAp) ban trong kj,. Ngoai ra, gia von con phan anh cac chi phi lien quan den hoat Ong kinh doanh bat den san dAu hr nhu: Chi phi khAu hao; chi phi sira chi-1.a; chi phi nghiep vy cho thue BDS dau to theo phuang thirc cho thue hoat deng (trirong hop phat sinh khong lan); chi phi nhucmg ban, thanh ly BDS dAu

Doi vari kinh doanh bAt Ong san, khi chua tap hop duqc dA.y du ho sa, cluing tir ve cac khoan chi phi lien quan nye tiep tai viec dAu tu, xay dyng bAt deng san nhung da phat sinh doanh thu nhucmg ban bAt dong san, duqc trich truac met phan chi phi de tam tinh gia yen hang ban. Khi tap hop du ho sa, chung tir hoAc khi bat,deng san hoan thanh town be, thi phai quyet toan so chi phi da trich tnrck vao gia yen hang ban. Phan chenh loch giaa se chi phi da trich tnrac cao han so chi phi thyc te phat sinh duqc diet' chinh giam gia von hang ban dm kj/ thyc hien quyet toan. Viec trich tnrOc chi phi de tarn tinh gia von bat dOng san phai tuan thu theo cac nguyen tic sau:

- Chi duqc trich truck vao gia win hang ban doi v6i cac khoan chi phi da c6 trong du toan dAu tu, xay dung nhung chua có du he so, tai lieu a nghiem thu khoi luting va phai thuyet minh chi tiet ve 1j, do, nOi dung chi phi trich tin& cho tirng hang muc cong trinh trong

- Chi ducfc trich truck chi phi a tam tinh gid von hang ban cho phAn bdt deng san dd hoan thanh, 21

CONG TY CP DUI:1C PHAM TRUNG IXONG VIDIPHA Dia chi: 184/2 Le Van Sy - Phttong 10 - Qudn Phzi Nhzian - TP. Ho Chi Minh.

dtrqc xac dinh la da ban trong ky va du tieu churn ghi nhan doanh thu.

- SO chi phi trich truck dtrqc tam tinh va s6 chi phi thue to phat sinh &cc ghi nhan vao gia von hang ban phai dam bao tuong irng vii dinh mire gia vOn tinh theo tong chi phi du toan cua phan hang hoa bat &Ong san dtrqc xac dinh la da ban (duqc xac dinh theo dien tich).

Khoan du phong giam gia hang ton kho duqc tinh vao gia von hang ban tren ca sa s6 ltrqng hang ton kho va phin chenh lech gifra gia trj thuin co the thue hien duqc nho han gia g6c hang ton kho. Khi xac dinh kh6i lacing hang tOn kho bi giam gia can phai trich lap du phong, ke toan phai loai trir kh6i ltrqng hang tOn kho da ky duqc hop dOng tieu thu (co gia tri thuin co the thue hien duce khon§ thap han gia tri ghi so) nhung chua chuyen giao cho khach hang neu ca bang chirng chic chin ye viec khach hang 0 khong tir b6 thtrc hien hop dOng.

Khi ban san pham, hang hoa kem thiet 1)1, phi tang thay the thi gia tri thiet bi, phi tong thay the dtrqc ghi nhan vao gia vOn hang ban.

D6i vii phan gia tri hang tOn kho hao hut, mat mat, ke toan phai tinh ngay vao gia vein hang ban (sau khi frit di cac khoan bOi thtrang, neu co).

D6i vii chi phi nguyen vat lieu true tiep tieu hao vttcrt mire binh thtr69, chi phi nhan ding, chi phi san xuat chung co dinh khong phan b6 vao gia tri sanxpham nhap kho, ke toan phai tinh ngay vac) gia

A von hang ban (sau khi trir di cac khoan b6i thtremg, neu co) ke ca khi san pham, hang hoa china ducc xac dinh la tieu thu.

Cac khoan thue nhap khan, thue tieu thi dac biet, thue bao vg moi truing da tinh vao gia tri hang mua, neu khi xuat ban hang h6a ma cac khan thue do duce hoan lai thi duqc ghi giam gia vOn hang ban.

19. Nguyen tic ki tan chi ?hi tai chink: Chi phi hoat dOng tai chinh bao g6m cac khoan chi phi hoac cac khoan lo lien quan den cac hoat dOng dau to tai chinh, chi phi cho vay va di vay von, chi phi gop win lien doanh, lien ket, 16 chuyen nhtrqng chirng khoin ngin han, chi phi giao Bich ban chirng khoin; Du phang giam gia chirng khoan kinh doanh, du phong ton that din to vao din vi khac, khoan lo phat sinh khi ban ngoai te, lo ty gia heti doai...

Khong hach toan vao chi phi tai chinh nhung nOi dunif chi phi sau day: - Chi phi pinic vi cho viec san xuat san pham, cung cap dich vi; - Chi phi ban.hang; - Chi phi quail ly doanh nghiep; - Chi phi kinh doanh bat dOng san; - Chi phi tau to xay ding ca ban; - Cac khoan chi phi duqc trang trai bang nguOn kinh phi khac; - Chi phi khic.

Chi phi phat hanh trai phieu dirge phan b6 clan phi' hop vii ky han trai phieu va dtrqc ghi nhan vao chi phi tai chinh neu viec phat hanh trai phieu cho mic dich san xuat, kinh doanh thong thtrang.

Lai phai tri cua trai phieu chuyen doi dtrac tinh vao chi phi tai chinh trong ky duqc xac dinh bang each lay gia tri phan nq goc dau kS, cua trai phieu chuyen dOi nhan (x) vii iai suit ctia trai phieu tucmg to tren thi truing nhunf khong co quyen chuyen d6i thanh co phieu hoc lai swat di vay phO bien ten thi trtrang tai tiled diem phat hanh trai phieu chuyen dOi

Neu co phieu tru dai duqc phan loai la nq phai tri, khoan co tire tru dai dO ve ban chat la khan lai vay Ira phai dtrqc ghi nhan vao chi phi di chinh.

20. Nguyen tic ke todn chi phi bdn hang, chi phi qudn1), doanh nghiep:

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CONG TY CP DOC PHAM TRUNG U ONG VIDIPHA Dia chi: 184/2 Le Van S9 - Plardng 10 - Quan Phil 1Vhua'n - TP. Ho Chi Minh.

a. Nguyen tic kE loan chi phi ban hang:

Cac chi phi thuc to phat sinh trong qua trinh ban san pham, hang hoa, cung cap dich vu, bao gom cac chi phi chao hang, gi6i thieu san pham, quang can san pham, hoa hong ban hang, chi phi bac) hanh san pham, hang hod (trir hoat Ong xay lap), chi phi bao quan, dung gOi, van chuyen,...

Cac khoan chi phi ban hang khong dugc coi IA chi phi tinh thud TNDN theo quy dinh dm Lust thud nhung c6 day du hoa don chirng to va da hach toan dung theo Cho de kd toan thi khong dugc ghi giam chi phi ke toan ma chi dieu chinh trong guy& toan thud TNDN de lam tang so thud TNDN phai nep.

Chi phi ban hang dug:re mar chi tit theo ding On dung chi phi nhu: Chi phi nhan vien, vat lieu, bao bi, dung cu, do dung, khau hao TSCD; dich vu mua ngoai, chi phi bang tien khac.

b. Nguyen tic ke toan thi phi qucin Iji doanh nghiep:

Cac chi phi quan ly chung cua doanh nghiep gem cac chi phi VS luong nhan vien be phan quan ly doanh nghiep (Tien luong, tien cung, cac khoan phu cap,...); Bao hiem xa hOi, y te, kinh phi cung doan, bao hiem that nghiep cua nhan vien quan ly doanh nghiep; chi phi vat lieu van phong, ding cu lao deng, khau hao TSCD dung cho quan ly doanh nghiep; tien thud dat, thud mon bai; khoan lap du phong phai thu kho den; dich vu mua ngoai (Dien, nu6c, dien tho4i, fax, bao hidm tai san, chay no...); chi phi bang tien khac (Tier) Ichach, hei nghi khach hang...).

Cac khoan chi phi quan lY doanh nghiep khong dugc coi la chi phi tinh thud TNDN theo quy dinh cua Luat thud nhurig c6 day du hoa don chirng tit va da h4ch toan dung theo Chd de kd toan thi khong dugc ghi giam chi phi kd toan ma chi diet' chinh trong guy& Wan thud TNDN de lam tang so thud TNDN phai nep.

21. Nguyen tic va phwang pluip ghi nh(in chi phi thud thu nit& doanh nghiep hien luinh, chi phi thud thu nharp doanh nghiep hotin lai:

21.1 ThuE TNDN hien hanh:

Thud thu nhap hien hanh la khoan thud dugc tinh dua tren thu nhap tinh thud. Thu nhap tinh thud chenh lech so yen lgi nhuan ke toan la do dieu chinh cac khoan chenh lech tam thei giira thus va ke toan, cac chi phi khong dugc trir cling nhu dieu chinh cac khoan thu nhap khong phai chiu thud va cac khoan lo dugc chuyen.

21.2 Thul TNDN hoar: lai:

Thud thu nhap hoan lai la khoan thud thu nhap doanh nghiep se phai nop hoac se dugc hoan lai do chenh lech tam then gitra gia tri ghi so ctia tai san va ng phai tra cho Imre dich lap Bao cao tai chinh va ca tinh thud thu nhap., Thud thu nhap hoan 14i phai tra dirge ghi nhan cho tat ca cac khoan chenh lech tam theri chiu thud. Tai san thud thu nhap hoan lai chi dugc ghi nhan khi chac chan trong tuong lai se c6 Igi nhuan tinh thud a sir dung nhang chenh lech tam then dugc khau trir nay.

Gia tri ghi so dm tai san thus thu nhap doanh nghiep hoan 14i dugc xem xet lai van ngay kdt thnc nam tai chinh va se dirge ghi giam den mirc dam bao chac chan co du lgi nhuan tinh thud cho phep lgi ich cua met phan hoac toan be tai san thud thu nhap hoan lai dugc sir dung. Cac tai san thud thu nhap doanh nghiep hoan 14i chug dugc ghi nhan twat day dugc xem xet 14i vao ngay ket dine nam tai chinh va dirge ghi nhan khi chac chan co du lgi nhuan tinh thud de c6 the sir dung cac tai san thud thu nhap hoan lai chua ghi nhan nay.

TAi san thud thu nhap hoan lai va thud thu nhap hoan 14i phai tra dugc xac dinh theo thus suit du tinh se ap dung cho nam tai san dugc thu hei hay ng phai tra dugc thanh toan dua tren cac mdc thud suit c6 hieu luc tai ngay kdt thirc nam tai chinh. ,Thue thu nhap hoan 14i dugc ghi nhan vao Bao cao ket qua hoat Ong kinh doanh va chi ghi true tiep vao von chii se r khi khoan thud do lien quan den cac khoan tripe &lac ghi thang vao von chu so hiru.

Tai san thug thu nh'ap hoan 14i va ng thug thu nhap hoan lai phai tra dugc trir khi:

23

CONG TY CP DOC PHAM TRUNG VONG VIDIPHA Dia chi: 184/2 Le Van Sy - Plurang 10 - Quan Phu Nhuan - TP. Hd Chi Minh.

- Cong ty co quyen hap phap duvc ba trir giCra tai san thue thu nhap hien hanh vai thue thu nhap hien hanh phai Op;

- Cac tai san thus thu nh5p hoan lai va thue thu nhap hoan lai phai tra nay lien quan den thus thu nh5p doanh nghiep &roc quart 1j, bai ding mi5t ca quan thue:

• Doi vai ding mgt don vi chlu thud;

Cong ty dkr dinh thanh toan thus thu nh5p hien hanh phai tra va tai san thue thu nh5p hien hanh tren ca sa thuan hoc thu hoi tai san ding thai vai viec thanh toan nq phdi tra trong tirng kj, tuang lai khi cac khoan trong yeu cua thue thu nh5p hoar' lai phai tra ho5c tai san thud thu nh5p hoan lai &roc thanh town hoc thu hOi.

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CONG TY CO PHAN DU QC PHAM TRUNG 1U'ONG VIDIPHA

Dia chi: 184/2 Le Van Sy - Phteeyng 10 - Quan Phu Nhuan - TP. Hd Chi Minh

7. HANG TON KII0 S6 cu6i nam SO du Om

Gia goc Di; [Thong Gig g6c Dv phong

Nguyen vat lieu 38.670.429.828 55.210.673.119 Cling cu dung cp 679.339.668 772.587.946

Chi phi san xuat kinh doanh dor clang 2.066.152.433 5.701.652.543 Thanh phim 39.797.583.806 34.492.708.602 Hang hoa 5.286.064 16.130.615.551

COI 81.218.791.799 112.308.237.761

8. TANG, GUM TAI SAN CO DINH HfrU HINH

Dyng cy quart If

T6ng ging Khan myc Nhh cdra,

v#t Win trdc May m6c,

that bi

Phtron tien v#n di,

truy& dAn Nguyen gia SI dud& niim 93.482.777.558 91.601.511.753 5.408.306.607 195.348.583.391

7.529.079.401

202.877.662.

88.746.722.081 15.666.433.431

104.413.155.512

106.601.861.316 98.464.507.286

4.855.987.479 - Muamtrong nam - Cai tao sira ch0a - DAu ttr XDCB hoan thinh - Chuyen sang bat d•ang san diu to - Thanh 1S,, nhuqng ban - Giam lchac

6.812.807.765 716.271.636

Si du cull nam Gig tri hao mon lay k Si-du du niim

93.482.777.558

17.090.027.852

4.855.987.479 98.414.319.518

63.726.246.304

6.124.578.243

3.841.567.166 4.088.880.759 403.343.631 - KhIu hao trong nam

- Tang Ichac - Chuyin sang bat deng san du to - Thanh1Sf, nhucmg ban - Giam lchac

3.541.195.820 11.210.588.154 511.305.826

Sti du cull niim III. Gig trj con lyi 1. Tui ngay dau nam 2. Tai ngay cu6i nam

20.631.223.672

76.392.749.706 72.851.553.886

74.936.834.458

27.875.265.449 23.477.485.060

4.352.872.992 4.492.224.390

767.106.720 363.763.089

1.566.739.441 1.771.705.251

- Gict trj con Igi cudi neon act TSCD hat' hinh dung thi chap, aim c6 clam biro cac khoan vay: khang phat sinh Nguyen gici TSCD haw hinh cudi nam da khciu hao hit nhung vdn con su dung là: 39.540.601.335 ddng

- Nguyen gici TSCD haw hinh cudi nam ch6. thank 45: khong phat sinh Ccic cam kit vi viec mua, ban TSCD hind hinh co gia trj lbn trong twang lai: khang phat sinh

28

CONG TY CO PHAN DOC PHAM TRUNG YONG VIDIPHA

Dia chi: 184/2 Le Van Sp' - PhuOng 10 - Quan Phzi Nhu an - TP. Ha Chi Minh

9. TANG, GIAM TAI SAN cO DINH VO HINH

Khan mue Quyen sir dung

dat A

u- Q yen phat minh Phan mem quan

ly TSCDVH TSCDVH khac Cong

Nguyen gia

SO dtr du nam 9.223.160.506 ' 765.000.000

9.988.160.501

1.519.107.001

289.316.66,

if ..1 C 31 1

i 1.808.423.67/

8.469.053.50( 8.179.736.831

9.988.160.50 1 .

- Mua trong nam

- Cai tao sib chaa

- Dail to XDCB hoan thanh

- Chuyen sang bat (ging san dau to

- Thanh ly, nhiscrig ban

- Giam khac

'

. . 765.000.000

101.111.114

SO dir eutii nam

Gia trj hao mein lily ke SO dir dau nam

' 9.223.160.506

'

1.417.995.892 84.999.996 - MALI hao trong nam

- Tang khac

- Chuyen sang bat Ong sari dau to

- Thanh 15,, nhugng ban

- Giant khac

204.316.668

SO du cuOi nam III. Gig trj eon lai

1.622.312.560 ' •

H

186.111.110

663.888.886 578.888.890

1. Tai ngay dau nam 2. Tai ngay cu6i nam

7.805.164.614 7.600.847.946

- Gici trj con lai cuai nam caa TSCD vo hinh da dung thj chap, cam ca clam bao cac khoan vay: khong phat sinh

- Nguyen gici TSCD vo hinh cuai nam da khciu hao het nhung van cOn sit dung: khong.

10. CHI PHI TRA TRYOC SO mil nam SO (tau nam

a. Ngin ban 262.184.80(

Tien thue nha Chi nhanh Ha NO1 262.184.80(

Tien thue (tat

b. Dal ban 817.444.686 333.716.53E

Tien thue nha Chi nhanh Ha NQi 420.000.000

COng cp dung cv chi phan b6 397.444.686 333.716.532

COng 817.444.686 595.901.332

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CONG TY CO PHAN DU' C PRAM TRUNG !YONG VIDIPHA

Dia chi: 184/2 Le Van sy - Phwerng 10 - Qu2n Phu Nhuein - TP. Ha' Chi Minh

15. PHAI TRA NGU*61 LAO DQNG - Lucmg phiti tra cong nhan vien

SO en& nam SO dau nam 3.072.500.000 3.019.455.650

Cong 3.072.500.000 3.019.455.650

16. Pith TRA KHAC SO cuOi nam SO din nam Phai tra ngin ban khic 27.303.707.008 10.857.834.821 - Kinh phi cong down 112.461.994 174.307.028 - Bio hiEm that nghi§p 570.148.347 407.224.856 - Phil tra co dre 3.235.899.218 1.539.699.978 - Ging ty CP Tap Doan DL to Dia 6c Novaland 22.266.777.750 7.500.000.000 - Nhan vion 138.461.967 - Khic 979.957.732 1.236.602.959

Cong 27.303.707.008 10.857.834.821

17. DV' PHONG PHAI TRA Ngin ban

Dv phong phai tra khae Cong

18. THUS THU NHAP HOAN LAI PHAI TRA Thu thu nhap hoan lai phai tra

COng

SO cu6i nam SO diiu aim

4.900.000.000

5.015.000.000

4.900.000.000

5.015.000.000

So cad nam SO diu nam

313.001.266 92.246.170

313.001.266 92.246.170

19. QUI? KHEN THU' ING PHt1C LcIrI - QuSI khen thutmg, phfic lqi

Cong

SO cad nam 813.642.684 813.642.684

SO &Au nam 1.621.932.004 1.621.932.004

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74

CONG TY CO PHAN D1X0C PHAM TRUNG YONG VIDIPLIA

Dia chi: 184/2 U Van Sy - Phuong 10 - QuOn Phu Nhu4n - TP. Ho Chi Minh

b/ Chi net v6n din ttr chi Or 110u Ty le SO cool nam S6 du Om

- Von Op ciut Cong ty me 0,00%

- Von g6p ctla cac dOi wen khac 100,00% 121.749.040.000 87.000.000.000

COnl 100% 121.749.040.000 87.000.000.000

c/ Cic giao djch ve v6n v6i cac chit set hthi vi phin ph6i c6 tire, chic lqi nhu(in Nam nay Nam trigrc

- V& du to dm chit sa WEN

+ Von Op du nam 87.000.000.000 87.000.000.000

+ V6n Op tang trong nam 34.749.040.000

+ V6n g6p giam trong nam

+ V6n g6p cuSi nam 121.749.040.000 87.000.000.000

- C6 tie nhuOn chia 24.360.000.000 15.660.000.000

d/ Co phi& S6 cu6i niim S6 dtiu nam

- S6 luvng c6 phieu ding ky phit hanh

- S6 lung c6 phi& bin ra ding chung

+ Co phieu ph6 thong

+ CO phieu uu dai - S6 luvng c6 phieu dtrvc mua tai

+ CO phieu ph6 th8ng

+ CO phieu uu dai

- S6 lung c6 phieu dang Itru hanh

phieu ph6 th6ng

+ CO phieu uu dai

* Menh gia c6 phieu dang Itru hanh: 10.000 d/CP

e/ Cic guy cis doanh nghiep

- Quy du to va phat trien

CAC KHOAN MVC NGOAI BANG CAN DOI TOAN - Ngoai t cac loci (USD)

12.174.904

12.174.904

12.174.904

12.174.904

74.173.450.323

74.173.450.323

S6 cu6i nam 8,342.21

8.700.000

8.700.000

66.117.123.603

66.117.123.603

S6 dAu niim 9,955.93

VI. THONG TIN BO SUNG CHO CAC KHOAN MVC TR1NH BAY TRONG BAO CAO !CET QUA HOAT DQNG KINH DOANH

1. TONG DOANH THU BAN HANG VA CUNG CAP DICH Vt1 - Doanh thu ban hang hoa

Cong

2. CAC KHOAN GIAM TRU DOANH THU - Chi& khiu thuong mai - Guam gii hang bin - Hang ban bi tra Iii

ging

Nam nay Nam trtr6.c

390.571.101.377 400.522.922.889 390.571.101.377 400.522.922.889

Nim nay Nim truirc 147.411.699 47.276.690 15.211.072 3.764.250

3.166.365.132 1.237.109.379

3.328.987.903 1.288.150.319

34

CONG TY CO PHAN DU'GrC PH AM TRUNG YUNG VIDIPHA

Dia chi: 184/2 Le Van Sy - Phuang 10 - Quan Phu Nhuan - TP. .11d Chi Minh

3. GIA VON HANG BAN

- Gia viln cila hang hoa M. ban

Cong _

Nam nay Nam Oink

298.253.742.269 317.348.628.288

298.253.742.269 317.348.628.288

4. DOANH THU HOAT BONG TAI CHINH

Lai tien gin Lai chenh lech t9 gia da thqc hien Co Kr; lqi nhuAn duqc chia

C#nt_

Nam nay

2.076.645.187 219.339.316 211.400.175

2.507.384.678

Nam truirc

883.524.342 30.280.651

374.657.470 1.288.462.463

5. CHI PHI TAI CHINH Lai tien vay

Chit khAu thanh town

L8 chenh lech t9 gia da thi,rc hien

Nam nay

1.369.530.602

10.142.205

2.062.052.816 3.441.725.623

Nam truk

1.957.550.420

917.144.650 2.874.695.070

6. THU NII*P KHAC Thu nh#p tir ban nguyen vet lieu

Thu nhap tir b6i thuOng va h8 trq di diri Thu nh#p khac

COng

7. CHI PHI KHAC Chi phi thanh 1y TSCD Chi phi ban nguyen vat lieu Chi phi khac

CQng

8. CHI PHI BAN HANG VA CHI PHI QUAN LY DOANH NGHW

a) Cic khoan chi phi quan 19 doanh nghiep phat sinh trong nam

Chi phi luong nhan vien quan 19

Chi phi nguyen lieu, v#t lieu quan 19 Chi phi nhien lieu, d6 dung VP, PITT, CCDC

Chi phi khAu hao TSCD kh6i van phong

Thu&, phi va le phi

Chi phi hang hoa, djch vu mua ngoai

Chi phi bang tien khic

Chi phi quan 19 lodi trir khi tinh TNDN

Chi phi khac COn&

Nam nay 2.926.184.502

10.000.000.000 2.205.374.191

15.131.558.693

Nam nay

2.513.676.050 2.359.290.416 4.872.966.466

Nam nay

12.038.362.747

83.572.840

253.025.013

1.762.938.721

4.685.189.047

5.490.146.162

3.216.893.385

296.562.662

1.670.889.638 29.497.580.215

Nam fru& 19.153.169. i7? 12.334.139.40E n

11 101.414.1 K

Ttl 31.588.724.10at KE

— Kirk it ILIA NA

Nam truirc--___„; 10.433.680. 18.986.787.986 1.006.140.460

30.426.608.927

Nam truk

16.878.206.589

446.167.512

1.022.741.357

2.194.626.926

525.511.847

5.038.086.101

1.820.102.002

168.715.624

2.510.572.667 30.604.730.625

35

CONG TY CO PHAN DI roc PHAM TRUNG UtiNG VIDIPHA

Dia chi: 184/2 Le Van Sy - Phiterng 10 - Qu4n Phu Nhu4n - TP. H6 Chi Minh

b) Cac khoin chi phi bin hang phfit sinh trong nam Nam nay Nam fru&

Chi phi ltrcmg nhan vien ban hang 8.604.908.927 1.496.082.398

Chi phi van chuyen hang hea 1.515.969.107 1.196.755.307

Chi phi NGL, NIIL, VL, VT, COr-sC, PITT 4.583.027.207 3.408.865.550

Chi phi bang tien khac 3.331.003.831 2.982.795.668

Chi phi bin hang loth trir khi tinh TNDN 1.015.169.846 1.562.109.709

Chi phi khac 262.184.800 2.290.389.102

Clang 19.312.263.718 12.936.997.734

9. CHI PHI SAN XUAT, KINH DOANH THEO YEU TO Niim nay Nam trtrk

- Chi phi nguyen lieu, vat lidu 232.579.066.074 232.191.022.531

- Chi phi nhan cong 16.426.082.176 14.868.367.748

- Chi phi khan hao TSCD 15.955.750.095 14.900.219.370

- Chi phi djch vu mua ngodi 5.003.332.549 8.500.515.985

- Chi phi bang tien khic 1.410.146.300 5.915.647.713

COng 271.374.377.194 276.375.773.347

10. CHI PHI THUE THU NHAP DOANH NGHIEP HIEN HANH

- Chi phi thus TNDN tinh tren thu nhap chju thus hien hanh

- Dieu chinh chi phi thus TNDN cua cic nam train vao chi phi thud TNDN nam nay

C§ng

Nam nay

11.120.160.654

1.654.262.912 12.774.423.566

Nam tr

8.432.79 VAN

208.0 8.640.84

c>."

Nam trigrc 11. CHI PHI CUA HOI HONG QUAN TR1 VA BAN KIEM SOAT Nam nay

- Thu lao cua HO ding quin trj va Ban kiSm soat 907.000.000 620.000.000

COng 907.000.000 620.000.000

12. THUE TNDN PHAI NOP VA LQI NHW SAU THUE TRONG NAM Nam nay Nam tru&c

+ Wing Iqi nhuan tru*c thus 49.502.778.554 37.920.298.496

+ Cic khoin dieu chinh tang 2.132.535.832 1.730.825.333

+ Cic khan dieu chinh giam 211.400.175 374.657.470

+ Tong thu nhap chju thud 51.423.914.211 39.276.466.359

+ Thue TNDN phiii n§p 12.995.178.662 8.857.536.522

- Chi phi thud TNDN hidn hanh 12.774.423.566 8.640.822.599

- Thus TNDN hoAn lai 220.755.096 216.713.923

+ Lqi nhuan sau thus TNDN 36.507.599.892 29.062.761.975

13. LAI CC1BAN TREN CO PHIEU Nam nay Niim truck Lvi nhuAn ICS toin sau titu nhtp t',uanh nghidp 36.507.599.892 29.062.761.975 Quy khen thuong phtic lcri 2.406.435.254 Lqi nhuAn/(1,8) phas' b6 cho CD sot hOu CP phi th8ng 36.507.599.892 26.656.326.721 CP phi th8ng clang Itru hanh binh quan trong kS, 9.404.633 8.700.000 Lii/(a) co ban ten c8 phidu 3.882 3.064

36

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8 O N

CONG TY CO PHAN MAX PHAM TRUNG UtiNG VIDIPHA Dia chi: 184/2 Le Van Sy - Phzthng 10 - Quart Phii IVhuan - TP. Ho Chi Minh

4. Tai san dam bao: khong phat sinh 5. Rai ro tin dung

Rai ro tin dung la rai ro ma dOi tac se khong thuc hien cac nghia vu cua minh theo quy dinh dm met cong cu tai chinh hoac hqp deng khach hang, an den ten that ve tai chinh. Cong ty c6 rill ro tin dung tir cac hoat dc:ing kinh doanh c6a minh (chit yeu d61 vai cac khoan phai thu khach hang) va tir hoat deng tai chinh cita minh bao gem ca tien gui ngan hang va cac cong cu tai chinh khac.

Phiii thu khach hang Viec quan IY rai ro tin dung khach hang c6a Cong ty clua tren cac chinh sach, thu tuc va quy trinh kiem soat ctia Cong ty c6 lien quan den viec quan ly rai ro tin dung khach hang.

Cac khoan phai thu khach hang chua tra thuirng xuyen &rex theo dOi. Cdc phan tich ve kha nang lap du phong duqc thirc hien tai ngay lap bdo cao ten ca sit tong khdch hang dOi v&i cac khach hang Ian. Tren co' sa nay, Cong ty khong c6 rai ro tap trung ve tin dung.

Tidn gui ngan hang Phan 16m tien gfri ngan hang caa Cong ty duce girl tai cac ngan hang 16m co uy tin a Viet Nam. Cong ty nhan thay mac do tap trung rai ro tin dung dOi voi tien girl ngan hang la thap.

6. Rid ro thanh khoan

Rai ro thanh khoan la rui ro Cong ty gdp kh6 than trong viec clap 6ng cac nghia vu tai chinh do tinh trang thieu On. Rai ro thanh khoan cua COng ty phai sinh cha yeu do !thong twang x6ng trong cac ky han caa tai san tai chinh va cac khodn phai tra tai chinh.

Cong ty giam sat rui ro thanh khoan bang viec duy tri ty le tien mat va cac khoan twang ducmg tien a mac ma Ban Giam d6c cho la du a he trg tai chinh cho cac hog Ong kinh doanh caa Cong ty va de giam thieu anh huerng c6a nhUng thay doi cac lung tien.

Thong tin dial han dao han dm nq phai tra tai chinh cua Cong ty dkra tren cac gia tri thanh toan chua chiet Ichau theo hap ding nhu sau:

Tir 01 nam tro' xuong

Tir 01 nam COng den 05 nam

SO cuOi nam 90.359.669.173 90.359.669.173

Cac khoan vay 33.802.858.959 33.802.858.959 Phai tra nguai ban 29.253.103.206 29.253.103.206 Phdi tra. khac 27.303.707.008 27.303.707.008 Chi phi phai tra

SO dAu nam 101.742.598.558 101.742.598.558

Cac khodn vay 25.876.754.859 25.876.754.859 Phdi tra nguai ban 63.133.565.075 63.133.565.075 Nguai mua tra truac 1.874.443.803 1.874.443.803 Phai tra khac 10.857.834.821 10.857.834.821

5011

C iOvNNG H MIEN

I H

K 1E11

NIA !

TP.

38

Ngubi lAp bien

(KS,, ho ten)

Ke twin truirng

(KS', ho ten)

Nghiem Minh Tulin oang The Bic

14p, nghy 10 thong 03 nam 2016

T6ng Giam thic

K ', ho ten, d6ng diu)

oing VAn Hon

CONG TY CO PHAN DUVC PHAM TRUNG IXONG VIDIPHA Dia chi: 184/2 U Van sy- Pincong 10 - Quan Phil Nhu4n - TP. Hd Chi Minh

Quin If rai ro v6n

COng ty quan tri ngu6n v6n nhim dam bac, ring C8ng ty ce the vera host ging lien tuc yira t6i da haa lqi ich cua cac cO dong th8ng qua t6i Lru h6a s6 du nguOn vein va cong

7. Rai ro thj trirtmg

Rui ro thj twang IA rui ro ma gia tri hop IS, hoic cac luting tien trong tuang lai cua cong cu tai chfnh se bitn ding theo nhing thay dOi cua gia thj tru&ng. Rui ro thj truong bao Om 3 loci : R6i ro ngoai tt, rid ro suit va fin ro ye gia khac.

Rid ro ngoai tg Rai ro ngoai tt IA rui ro ma gia tri hop VI hoic cac luting tien trong Wong lai ctia ding cu tai chinh se bilk ding theo nhting thay dtif dm tS, gia hOi doai.

CEng ty khOng c6 rui ro ngoai tt trong yeu do vitc mua va ban hang haa, dich vu duqc thtrc hiOn chu yeu bang don vi tien ter la DOng Vitt Nam.

Rai ro lai suit Rai ro lai suit là rid ro ma gia trj hop 1S, hoic cac luting tien trong tucmg lai dia mOt cong cu tai chfnh se bitn ding do thay dOi lai suit thj trtrtmg. Rui ro ye thay di lai suit thj trutmg cua Cong ty ch0 yeu lien qu den cac cac khoan vay chiu lai suit di duqc ky ket vai cac ngan hang. Trong nAm, COng ty kh8ng c6 di va nen Ichong chju inh hudmg cua loci riii ro nay.

Rai ro ye gia khac Rai ro ve gia khac là rai ro ma gia tri hop IS, hoic cac luting tien trong tucmg lai cCia mOt cong cu tai chinh s bitn dOng theo nhitng thay ai cua gia thj tnrtmg ngoai thay dOi cua iai suit va tS, gia heti doai.

8. S6 lieu so sanh S6 du diu nAm tren Bao coo tai chfnh nim 2015 là so du cuti nim tren Bao coo tai chfnh nim 2014 da duqc kitm town boi cong ty TNHH Djch vu Tu yin Tai chinh Kt toan va Kiem town Phia Nam (AASCS). SO du diu nim 2015 di duqc phin loci va trinh bay lai theo Th8ng to s6 200/2014/TT-BTC ngay 22 thing 12 nim 2014 oh BO Ili chfnh htremg din Che dO ke town doanh nghitp thay the Quyet djnh so 15/2006/QD-BTC ngay 20 thing 3 am 2006 cila BO truang BO Ili chfnh va Thong to s6 244/2009/TT-BTC ngay 31 thing 12 nim 2009 dm BO 'Ili chinh.

39