van couc ry co conc xuar rha - pvoil...- bang can rliii k6 torin gifa ni6n
TRANSCRIPT
cOuc rY co pHAN DxuAr NHAP rHA
vAN p
Btio crio tdiclto giai ttoqn 06
ild ilrqc
Duroc so6t x6t b6'i
coNc ry rNHH DICH vq rU vAx rAr cnlxsDiachi: 29YO ThiSiiu, PhuongDaKao, QuQn l, Tp.H Chi Minh - Tel: 028.38205944 - Fax:028.38205942
ONGU TU cONc NGHIEPOONC DUONG
(gifta nidn iI|itdu ndm 2019
xet
roAN vA KrEM roAN pnia NAM (AASCS)
v.{N pnoNc c6xc ry cp oAu rU coNc NGHIEpNudr rcrAu o6xc DTIoNG
Ar
I628 Di6n Bi6n 3, TP. HCM
MUC LUC
sAo cAo cua n.q.N roNc cilm o6c
sAo cAo soAr xrr rnoNc TrN rar cniNn crrfa x DO
sAo cAo rar cuixn cffa NmN og oA Drlgc soAr
- BAng cAn rliii k6 torin gifa ni6n <16
- Biio ciio ktit qui ho4t clQng kinh doanh giii.a ni€n dQ
- Biio c6o luu ctruy6n tiOn tQ gi0'a rii6n cl6
- Bin thuy6t minh b6o c6o tdi chfnh gita ni6n 116
86o c6o tii chfnh gi[,a ni6n tI6dAu rrarn 20I 9
N6i
r R/lcil ilH06 - 07. )tcH vl
,Ar cnfxvA rrf
..PH(rir\
0s-OeY
l0- r0
11 -t2
t3 -43
a
vAN pnoNc c6uc ry cp oAu rU c6Nc NGHTEp xNHAP xuAu oOxc Dr/oNG Brlo crlo tii chinh gi[,a ni6n rtQl628 Ei€n Bi6n Phir, TP. HCM iai do4n 06 thilngdAu ndm 20I 9
BAo cAo CUA BAN NG GIAM DOC
Ban T6ng Gi6m d6c C6ng ty CO pnAn DAu Tir C6ng Nghi6p X NhAp KhAu Ddng Duong (sau ddy gqi t6t ld ,,C6ng ty',)trinh bAy 86o c6o cta minh vd 86o c6o tdi chinh giila ni6n ctQ
2019.Vdn phdng C6ng ty cho giai do4n 06 tlrdng dAu nirr
I. Hinh thric so hfru v6n
C6ng ty CO ptrAn DAu Tu C6ng Nghi6p Xu6t Nhdp KhAu D6ngNghiQp Xu6t NhAp KhAu D6ng Duong theo GiAy chring nhan <
C6ng ty duo-c 56'Kti hoach vd DAu tu'Thdnh pnO UO Chi MinhlAn dAu ngity 2510612010 vd rt6ng klf thay ct6i lAn thri' 24 ngiry t!
Vdn di€u 16 cira Cdng ty theo Gi6y chring nh{n cl6ng k;i doanh
V6n g6p cira C6ng ty t4i ngdy 3010612019:
Tru s6'chinlr cira C6ng ty tai 1628 Di6ri Bi6n pht, phudng 6, ,
2. Linh vgc kinh doanh
Sin xu6t, thuong m4i, dich vq.
3. NgAnh ngtrd tintr doanh
bu6n mr)n cua, tro trAu, bi rnfa; Sdn xu6t ndi hoi (trir.ndii troidr"Lo'ng 6ng (kh6ng ho4t dQng tai tru s6'); Sin xu6t, ph6n ph6id6; C6ng nghQ s6y bd hdrn; C6ng ngh6 s6y rnrh cao slr.
duo-c chuy6n OOi ttr COng ty TNHH DAu Tu Cdngkj kinlr doanh tliay tl6i lAn thri' l9 ngdy t4to6t2T16.Gi6y chfrrg nhdn ding k;i kinh doanh s6 0310103090
12t2017.
iOp li: r20.000.000.000 vND
120.000.000.000 vND
nli k! thu4t ddn dLrng khSc; Thu gom r6c tli6i kh6ng d6c
3, TP. HCM. E'G TY\
ri flliu illru vi
,xt'ro:l lodu, NAM,/'i
Thu gom riic thii d6c hai; Xri'l1f vd ti6u hty r6c th6i rl6c hai; bu6n vflt liQu, thitit bi l[p dat khilc trong xdy dg'ng; gan@br-r6n m6y rr6c, thi6t bi vd phu tDng mily khac; Xdy dung c6nghai; Xil lli vd ti6u hiy r6c thii kh6ng dQc hai; Xtr l), 6 nhiSrn vid6'; Hodn thi6n c6ng trinh x6y dr-rng; S6n xudt bi, b6nh rdng,bu6n kinr loai vi qu6ng kim loai; B6n bu6n g4o; S6n xu6t thir b6 chri'a vd durig cu ch['a dung bing kim loai (khdngho4t d6ng tai trq s6); B6n bu6n nhi6n liQu rin, l6ng, khf vd c6c
r+t d6ng qr-rin l! ch6t thii kh6c; ChuAn bi mat bing; phri
s5, c6c b0 pharr didu khitin vd truy6rr clruy6rr d6ng; B6n
phArn li6n quan (tril khi dAu rn6 h6a l6ng LPG). Brlnt6rn); SAn xuAt khf tl6t, ph6n ph6i nhi6n li€u khi bing
nu6'c, nu6'c n6ng, didu hda kh6ng khi vd sdr-r xuAt nr-16'c
4. Md hinh ho4t tlQng cria doanh nghiQp
Tai ngay 30/06/2019, C6ng ty CA pndn Ddu Ttr C6ng NghiQp01 (m)t) Vdn phdng dai diqn theo danh sdch dudi ddy;
Danh sdch Chi nhanh
Nhqp Khdu D6ng Duong cd 05 (ndm) chi nhanh td
5 Phu6'c Tdn, Tlidnh ptrO SiCn Hda, Tinh E6ng Nai,rO S, 6p T6n LAp,
Vi6t Nam.
Chi rrh6nh COng ty CO ptrAn DAu Tu C6ngNghi6p XuAt NhAp KhAu D6rig Duo'ng
Chi nhiinli C6ng ty CO ptrAn DAu Tu C6ngNghipp Xu6t Nhdp KhAu D6ng Duorg
Chi nhrinh C6ng ty C6 ptrAn DAu Tu C6ngNghi6p XuAt Nhdp I(hAu E6ng Duo-ng
Chi rrh6rrh Cdng ty CO ptrAn EAu Tu'C6ngNghi6p Xu6t Nnap I(hAu D6ng Duo.ng TaiBinh Duo-ng
6 - I(hu c6ng nghi6p Trd N6c 2, Phr,Lorrg PhLr6'c Th6.i,h PhO CAn Tho, Vi6t Nam.
! Tho, Xd Trung Ari, Thdnli ptrri trrty Tho. Tinh Ti€n
L6 2.9A6 dudrrg
Qudn 0 M6n,
Khu c6ng nghiQp
Giarrg, Vi6t Nam.
L6 E, duong s6 8,
Binh Duo-ng, Vi6tCN S6ng ThAn l, Phudrrg DI An, Thi Xa DT An. Tinlr
vax pnoNc coNc ry cp oAu rU c0Nc NGHTEp xNHAP xHAu oONc DrroNGl628 Di6n Bi€n Ph[r, Ph
Danh sach Chi nhdnh (tiiip theo)
TAn
86o c6o tdi chinh giira ni6n tIQiai doan 06 th6ng dAu nam 2019
Khu c0ng nghiqp ! Xudn A, Phuong M! XuAn, Th! Xa Phfi My, Tinh BdRia - Vfrng Tdu, i6t Nalrr
308 C6ng Hda,
Nam.13, Qufn TAn Binh, Thdnh ph6 HO Chf Minh, Vi6t
Chi nh6nh C6ng ty CO fnAn DAu Tu C0ngNghi6p XuAt Nhdp KhAu D6ng Duong TaiV[ng Tdu
Danh sdch Vdn phdng dqi di€n
TAn
Van phdng dai di6n C6ng ty CO ptrAn OAuTu COng NghiQp Xu6t Ntr6p KhAu D6ngDu<rng
5. KOt quri hogt ilQng
Ktit quA ho4t d6ng kinh doanh cira Vdrr plidng C6ng ty vd tinhciio tdi chfnh gifi'a ni6ri dd dinh kdrn.
h tei chinh t4i ngdy 30l\6l2ot9 duoc th6 hi6n tror.rg
6. Cic sg kiQn sau ngiry khod s6 h6 todn l6p Br{o c6o tii chin
I(h6ng c6 sy ki6n trong y6u ndo xdy ra sau ngdy kh6a s6 k6 tori:rchinh hay c6ng b5 tr€n Biio c6o tdi chinh giri'a ni6n d6 ndy.
7. Hgi tl6ng Qurin tri, Ban T6ng Girlm d5c, Ban Ki6m soit v
HQi tl6ng Quin tri6ng Nguy6n Thanh QuangBa TrAn Kim Sa
Ong Nguy6n Trung Qu6c6ng TrAn l(im Cr"ro-ng
Ba Ta Thi Ngoc Thio
Ban Tiing Gi6m tttic vi K6 to6n trurihgBa TrAn Kim Sa
Ong Nguy6n Trung Qu6cOng TrAn Kim CuongBa Ng6 Hodng Y6n
Ban Ki6m so6tBd Nguy6n Vdn Tlr6o
6ng Cai Hd Ai uyBa Nguy6n Manh Ti6n
D4i diQn phrip lu{t
Ba TrAn Kirn Sa
giii'a ni6n dQ
lQp 86o ciio tdi chinh git'a ni6n <lQ ddi h6i phAi dug.c
Dai diQn phdp luflt
irim d6c
ng Gi6rn d6c
ng Gi6rn d5ctrudng
i6m tl6c
hfa Nam (AASCS) d5 thgc hi6n so6t x€t citc b6o cdo tiii
;h
vi6nvlenvi6n
vlen
Cht r
Thdn
T6ng
Ph6 1
Ph6 1-.;Ke to
Tru6'
Thdn
Thdn
T6ng
8. Ki6m to6n vi6n
C6ng ty TNHH Dich vU Tr"r vArr Tdi chinh K6 to6n vd l(i6m to6nchinh gi0'a ni6n dd cho Cdng ty.
TP. HCM
; ban
vi0n
vi6n
\dA,\r."l*,,..9$
v,q.N pHoNc coNc ry cp oAu rU c0Nc NcnrnpNHAP XHAU oOXC DTIONG Brlo c6o tii chinh gi['a ni6n tIQl628 Di6n Bi€n Phir, 3, TP. HCM 06 thdne dAu ndnr 2019
9. Cdng b6 trdctr nhiQm cfia Ban T6ng Gi{m a6c Aiii vrii 86o c6o tii chfnh giira ni6n tIQ
Ban T6ng Gi6rn ddc C6ng ty chlu trrich nhiQm vd vi6c ldp 86o tdi chinh giira ni6n clO phin 6rrh trung thuc, ho-p lli tinhhinh hoat d6rrg, k6t qu6 ho4t d6rrg kinh doanh vd tinh hinh luu huy6n ti€n tC cta C6ng ty rrong kj,. Trong qu6 trinh l6p
kiit cle tu6n thri cric y6u cAu sau:86o ciio tdi chinh giira ni€n <lQ, Ban T6ng Gi5m tl6c C6ng ty ca
Xdy du'ng vd duy tri ki6m so6t nQi b6 md HQi d6ng tri vd Ban T6ng Gi6rn tl6c x6c tlinh ld cAn thi6t dii<lArn bdo cho vi6c l6p vd trinh bdy b6o c5o tdi chigian l6n ho4c do nhAm ISrr;
gifr'a ni6n cl6 khdng cdn ch[ra dg'ng sai s6t trorrg ytlu do
Lua chon c6c chinh s6ch k6 to6n thich ho'p vd 6p dun c5c cliinh s6ch niy m6t c6ch rih6t qu6n;Dua ra cilc d6nh gi6 vd du do6n ho'p llf vd thin
Cric chuAn mg'c k6 toiin dang iip dprrg tluo'c C6ng ty. : ^ ,:muc cdn phai cong b6 vd gi6i thich trong biio c6o tdithfr, kh6ng c6 nhfi'ng 6p dqng sai l6ch trong y6u dOn
LQ,p citc b6o c6o tdi cliinh gifi'a riiOn d0 dUa tr6n co'
cho ring C6ng ty sE titip tuc ho4t dQng kinh doanh.
ho4t dQng kinh doarrh li6n tuc, trir trudrrg ho. p kh6ng th6
Ban T6ng Gi6rn dric Cdng ty tl6m bio ring cric sd k6 toAn duo-c luu gi0 di5 phAn 6nh tinli hinh tdi chirrh cria C6ng ty,mr1c d6 trung thr,lc, hSp ly t4i b6t cf thd'i di6rn ndo vd dArn b6o
hi€n hdnh cfra Nhd nu6c. D6ng thd'i c6 tr6ch nhiQm trong vi6cph6p thich ho. p d€ ngln chdn, phrlt hi6n c6c hdnh vi gian lAn vd
ng 86o crio tdi chinh gi['a ni6n clQ tu6n thir c6c quy
hinh giff'a ni6n d6 ndy.
dAm an todn tdi sin cta C6ng ty vd thp'c hiQn c6c
vi pham kh6c.
Ban T6ng Girfun tl6c C6ng ty carn k6t ring Brio c6o tdi chinh gichirih cria C6ng ty tai thd'i cliOm 30 th6ng 06 r'riam 2019, ktit qui
ni0n dQ dd phin 6nh trung thr"Lc vd ho. p ly tinh hinh tdi
dQng kinh doanh vd tinh hinh luu chuy6n tidn tQ cho
dQ kti to6n doanli nghiCp ViQt Narn vd tuAn thir c6c qLrygiai tloan 06 thring dAu ndrn 2019, phir ho.p v6'i chuAn muc,dinh hi6n hinh c6 li6ri quan.
Cam ktit khdc
Ban T6ng Gi6m d6c carn kiit C6ng ty dE tuAn thir ngliTa vq c6n1
BTC ngdy 0611012015 do B0 Tdi Chfnli ban hdnh ve hu6'ng d6n
PhA duyQt btio crio tdi chinh
Chilng t6i, HOi d6ng Qudn tri ph€ duyQt Bao cdo tdi chinh chotdi chinh 06 thdng dd.u ndrn 2019 cia Vdn phdng C6ng ty C6Tw C6ng Nghigp Xutit Nhfp KhduD6ng Duong.
bi5 th6ng tin theo quy clinh tai Th6ng tu s5 I 55l2Ol5lTT-vi€c c6ng U6 ttrOng tin tr€n th! trud'ng chrhrg kho6n.
doan
Ddu
Ldp, ngdy thdng 08 ndnt 2019Thay m{t $qi tldng Qurin tri
guy6n Thanh Quang
thdng 08 ndnt 2019
g Girim tliici diQn phdp lu4t
DA.U TU CoilG
xufi Hn[n
?l>l*\Fr'
DICHrfr cr\ vil
TrAn Kim Sa
*4.1<,,{',"qePendent
Legat & Accounr" -
c0xc rY TNHH DICH vU Ttl vAN rAr uiNn rf roAN vA rrfinr ro[N pHiA NAMSOUTHERN AUDITING AND ACCOUNTING FIN CONSULTING SERVICES COMPANY LIMITED (AASCS)
so : 589 tBCSxtrctzore/AASCS
nAo CAo (r xprTHONG TIN TAI CHi H GIUA NIEN DO
Cdc cii tl6ng, HQi tl6ng Qurin tri, Ban T6ng GC6ng ty C6 ptrAn Diu tu C6ng NghiQp Xu6t N
ooc
p Khdu D6ng Ducrng
Chfng t6i tl6 sorit xdt brlo c6o tdi chinh giira ni6n d6 cho3010612019 kdm theo cria VIn phdng Cdng ry C6 pnan OadLro'c l6p ngiry 1010712019, tu trang 08 d6n trang 43, bao gdm86o ciio k6t qun ho4t il6ng kinh doanh gifi'a ni6n d6, 86o c6ocirng ngdy vd BiLn tliuy6t rninh bSo c6o tdi chinh gita ni€n ilQ.
Trrich nhiQm cfia Ban T6ng GiSm tliic
Ban T6ng Gi6m ddc C6ng ty chiu tr6ch nliiCm l6p vd trinhtheo chu6ri rnuc k6 to6n, ch6 clQ kti torin doanh nghi6p Vi€t Ntrinh biy b6o c6o tdi chinh gi['a ni6n d0 vd chiu triich nlii6m '
ai do4rr 06 th6ng dAu n6m 2019, kdt thric tai nsdyTu Cdng. NghiQp Xu6t Nfr?p Kh6u Ddng Dr',r;fu
-4., i , .-ing cdn dOi kC to6n giira ni€n d6 tai nsdLy 30106120t9.,^h\;,,.Lg c6n dOi.k6 to6n giira ni6n d0 t4i ngdy 30/06/20}m;$qchuyOn ti6n td git'a ni6n rlQ cho kj,kE to6n kdr thrhEtilOuil{il\
VU TU VAI
'itrt rt'To{N
rrEirrofu /,Wtrung thuc vd ho"p lf b6o c6o tdi chinh gifi'a ni6n dQ
vd c6c quy dinh phep lf c6 li€n quan d6n vi€c l6p vdki6m sorlt nQi b0 md Ban T6ng Gi6rn d6c x6c dinh ld
cAn thiiit OO Oam b6o viQc lflp vd trinh bdy bito c6o tdi chinh ginhArn l5rr.
ni6n dQ kh6ng c6 sai s6t trong y6u do gian l6n hodc
Trrlch nhiQm cria Ki6m torln vi6n
Triich nhi€m cria chring t6i ld clua ra k6t lu6n vA bao c6o tdi chi giira ni6n d6 dua tr6n ktit qui soiit x6t crla chring t6i.Chirng t6i dd thuc hi€n c6ng vi€c so6t x6t theo ChuAn mgc Vith6ng tin tdi chinh gifr'a ni€n d6 do ki6m to6n vi6n d6c 16p cira
Nam vA ho. p ddng dich vg so6t xdt sii Z+ t O - So6t x6t
C6ng vi€c soiit x6t th6ng tin tdi chinh giira ni€n dQ bao g6m vi tlipc hiQn c6c cuQc ph6ng v6n, ch[r yiiu ld ph6ng v6nrrhiLrrg nguo'i chiu tr6ch nhidrn vd cdc v6n d6 tdi chinh k6 to6n, thgc hi6n thrh tuc phAn tich vd c6c th0 tpc so6t xdtkh6c. Mdt cu6c so6t xdt v6 co biin c6 ph4m vi hgp hon mQt cuQ
to6n Vi6t Nam vd do vdy kh6ng cho ph6p chfing t6i clat duo'cv6n tl6 trong y6u c6 th6 duo-c phet hien trong m6t cu6c ki6rn tr
29 Vo Thi Sau Street, District 1, Ho Chi Minh CityTel: (028) 3820 5944 - (028) 3820 5947 - Fax: (028) 3820 5942Email: [email protected] Website: www.aascs.com.vn
vithuc hi6n.
ki6rn torin duoc thu'c hi€n theo c6c chLrAn mr,Lc ki6m
dim bAo ring chring t6i sE nhAn bilit duo. c tdt cd circ
Theo d6, chring tdi kh6ng dua ra ! ki5n ki6m to6n.
A A s c s
X6t tu6n cia Ki6m torin viOn
Can cri'tr6n ktit qu6 so6t xdt crja chring t6i, chring t6i kh6ngchinh giila ni6n d6 crla VIn phdng C6ng ty C6 pnin O6ukdrn theo cl6y kh6ng phtn 6nh trung thuc vd hgp ly,tr€nc6cngity 3010612019, cfrng nhu k6t qu6 hoat dQng kinh doanh vd lur
ktit thfc cing ngdy, phir hqp v5'i chuAn muc k6 torln, ch6 d0 k6c6 li6n quan d6n viQc lqp vd trinh bdy b6o ciio tdi chfnh giira
c6 vdn dC gi khi€n clrfrng t6i cho rang Biio c6o tdiC6ng NghiQp Xu6t Nh4p Khdu Ddng Du'o'ng dinhia c4nh trqng y6u, tinh hinh rdi chinh cta C6ng ry taichuy6n ti€n tQ cho k! k6 to6n 06 th6ng dAu n6m 2019
doanh nghi6p ViQt Narn vd c6c quy dinh phdp lli
ngdy1lthdng 0B ndm 2019
Cdng TNHH Dich vu Tu v6n Thi chfnhtor{n Phia Nam
tIi5c
so gi6y DKHN ki6m torin: 0479-2018-142-l
7-
nANc cAN Dor KE TTqi ngdy 30 thdng ndm 2019
Chi ti6u
A . TAr sAN NcAN n4N
t. tiOn vir cric khoin tutrng tluong ti6n.
-. II. I len
2, Citc khoAn tuo'ng tluo'ng ti6n
II. DAu tu tiri chinh ngin hqn3. DAu tu nim git dtin ngdy tl6o han
III. C6c khorin phrii thu ngin hgnI. Phai thu ngin h4n cria kh6ch hdng2. T16 tru'oc cho rrgudi b6n ng6n halr
3. Phai thu nQi b6 ngin h4n
5. Phai thu vd cho vay ngin h4n
6. Phai thu ngin h3n kh6c
7. Du phdng ciic khoin phii thu ng6n h4n kh6 ddi8. Tdi s6ri thi6u chd xri lli
IV. Hing t6n kho1. Hdng tdn kho
V. TAi srin ngin h4n khfcl. Chi phi trA tru6'c ngin h4n
2. Thu6 GTGT rluoc kh6u tril3. Thuti vd ciic khoin phii thu nhd nu6'c5. Tdi sdn ngin harr klrric
B. TAI SAN n,l,l n4N
I. C{c khoiin phrii thu dii h4n
6. Phai thu ddi h4n kh6c
II. TAi srin cii dlnhL Tdi sin cO Oinfr hfi'u hinh
- Nguy€n gid- Giq tri hao mdn lui kd
2. Tdi sin cO alnn thu6 tdi chinh- NguyAn gid
- Gid tri hao mdn lui kA, I -.. ^,3. Tiii s6n co dinh v6 hinh
III. B6t a6ng ran diu tu
IV. TAi sin dri'dang dii h4n2. Chi phi xdy dr,nrg co b6n d6'dang
V. DAu tu tii chinh dAi han
VI. Tii srin dii h4n kh{cL Chi phi tri tru6'c ddi h4n
r00
110
I ll112
120
I /..J
130
131
132
133
135
136
137
139
140
141 ,
150
151
152
153
155
200
210
216
220
221
222
223
224
225
226
227
230
240
242
250
260
261
viN pHoNG cONG Ty cp DAU rr.r coxc NGHTEp x T NHAPKHAU DONG DTIONGl628 Di6n Bi€n Phir, 3, TP. HCM
86o c6o thi chinh gifta ni6n ilQ
dAu nirn 2019
AN crtla A^
NIEN DO
Donvi tinh: VND
minhNgny 30/06/2019 Ngny 01/01/2019
v.01
v.10
v.02v.03
V.04a
v.05
V.09a
v.l2b
v.04b
v.06
v.07
v.08
v.l0
v.09b
341.736.382.398
900.674.871
900.674.871
17.700.000.000
r7.700.000.000
289.0s0.s12.886132.103.154.979
156.565.325.578
382.03:J2;
20.456.230.324
20.456.230.324
13.628.964.3r7
1.961.006.553
11.667 .45',7 .',|64
500.000
293.27t.735.092
923.090.909
923.090.909
210.659.561.240
210.659.561.240
272.877.971.274
(62.218.410.034)
81.004.835.673
81.004.835.673
684.247.270
684.247.270
184.231.877.400
664.t35.t26664.135.126
3.800.000.000
3.800.000.000
164.397.326.23885.846.644.7s978.056.396,340
494.285.139
9.605.281.66s9.605.281 .665
5.765.r34.371
709.833.802
s.054.800.569
s00.000
214.399.919.551
909.090.909
909.090.909
210.633.759.399
198.071 .936.067
243.45 3.870.740
(4s.381 .934.673)
12.561.823.332
18.205.024.384
(s.643.201.052)
983.093.982
983.093.982
1.873.975.261
1.873.9't5.261
TONG CQNG TAI SAN 635.008.117.490 398.631.796.951
vAN puoNc colvc ry cp oAu rU cdNc NGHTEp xxnAu oONc DTJoNG162B Di6n Bi6n Phrh, Ph TP. HCM
gANc cAN DoI KE TTai ngdy 30 thdng ndm 201 9
Chi ti6u tlflft Ngiry 30/06/201e Ngiy 01/01/201e
AT NHAP
AN cTUaA^
NIEN D8
Br{o c6o tii chinh gifr,a ni6n d6
dAu nim 201 9
Donvi tinh. VND
C . Nq PHAI TRA
I. Nq ngin hlnl. Phai tri nguoi b6n ng6n han
2. Nguoi mua tri ti6n tru6c ngin h4n3. Thu6 vd cdc khoin phii nQp Nhd nu6'c
4. Phai tri ngudi lao cl6ng
5. Chi phi ph6i tri ng6n h4n6. Phai tra nQi bQ ngan h4n7. Phdi tr6 theo ti6n dg kti ho4ch hgp ttdng x6y dpg8. Doanh thu chua thgc hiQn ngin han
9. Phai trd ngin h4n kh6c
10. Vay vd no thu6 tdi chinh ngin h4nI l. Du phdng phii tringin h4n
U. Nq'dii h4n7. Phii tr6 ddi h4n kh5c
8. Vay vd ng thu6 tdi chirrh dii h4n
D. V6N CnU SO ntlUI. Viin chri sri'hfi'ul. V6n dAu tu cria chi s6' hiru
- C6 phiAu pnA tuang cd quyin btdu quydt^: ,.:- LO pnteu wu dat
2. Tli{ng du v5n c6 phAn
8. Qul dAu tu ph6t tri6n10. Qu! kh6c thu6c v6n chri sd hfr'u
I L Loi nhudn chua phdn ph6i- Loi nhudn chua phdn phAt my kii aen cui5i b),tru6c- Loi nhudn chua phdn phdf tti,ray12. Ngudn v6n dAu tu XDCB
II, Ngu6n kinh phi, qui kh6c
r6xc ceNG NGUoN vON
300
310
311
312
313
314
315
316317
318
319
320
321
410
411
4l1a411b
412
4t8420
421
42l a
421b
422
430
330
)Jt
338
400
v.l I
Y.12a
v.13
V.14.a
V.l5a
v.14.bv.l5b
v.t6
483.146.09s.505
337.912.441.019
47.414.146.280
340.000.000
4.354.268.633
1.394.629.342
641.324.773
176.102.477.985
107.665.s94,006
145.233.654.486
145.233.654.486
151.862.021.985
151.862.021.985
120.000.000.000
120.000.000.000
31.862.021.985
23.470.916.742
8.391.105.243_
3.852.45ng;rso.r r7.113.756fr
.zcoNGrnricHilHtUt
82.3 47.559.1Ofir,r vti r
255.160.880.209
172.813.320.502
12.538.243.291
140.000.000
3.806.006.77s
1.774.413.303
5 85.084.988
143.470.916.742
r 20.000.000.000
120.000.000.000
23.470.916.742
13.382.723.87 tI0.088.192.871
635.008.117.490 398.631.796.951
K6 to6n
Ngd Hoing
9
r9,ql=ll*\P"t
l/c6xe t/ cd pnA
sn'u ru c0x0 t
xuA'r HHAP t
lhdng07 ndm 2019
Ngu'd'i l$p bi6u
Le ThiXufin YCn Yi!n
vAx puoNc coNc ry cp nAu rU c6Nc NGHTEp xrnAu ooNc DLIoNGl628 Di€n Bi€n Phtr, Ph 3, TP. HCM
Chi ti6u
1. Doanh thu bdn hing vi cung cdp dich vg2. Cdc khoin gi6m trri doanh thu3. Doanh thu thuin vd b6n hing vir cung cdp dich vg4. Gie vdn hdng b6n
5. Lg'i nhuin gQp vG brln hing vir cung c6p dich vB6. Doanh tliu hoat d6ng tdi chinh7. Chi phi tai chfnh
+ Trong d6: chi phi ldi vay8. Chi phi b5n hdng
9. Chi phi quin ly doanli nghiQp
10. Lqi nhu$n thuin tir ho4t rlQng kinh doanh1 1. Thu nh6p kh6c12. Chi phi kh6c13. Loi nhu6n khric
14. T6ng lgi nhugn k6 to6n tru6c thuii
15. chi phi thuii TNDN hiQn hdnh
16. Chi phi thu6 TNDN hodn Ipi
17. Lo.t nhuin sau thu6 thu nhflp doanh nghiGp
LO Thi Xuin Y6n Ngd Hoi Yt5n
Ar NH4r
nAo cAo KEr euA HoAr DeN KINH DOANHCho giai doqn 06 ddundm 2019
86o c6o tiri chfnh giiia ni6n rIQ
dAu nam 201 9
GIUA NITN Do
Don vi tinh: VND
Thuv6t Tir ngiY . Tri ngiy. 1. 01/01/2019 rl6n 0l/01/2018 cl6nmlnh
ngny 30/06/2019 ngny 30/06/2018
vI.01vt.02
165.840.338.s63
123.s64.691
765.716.773.872
143.888.944.060
2L.827.829.872
345.767.628
7.436.795.629
7.43 3.5 54.282
4.209.458.230
10.527.343.581
5.025.098
4.374.860650.238
10.527.993.819
2.136.888.576
8.391.r05.243
125.261.68s.098
125.261.685.098
11s.102.801.2s9
10.158.883.839
925.s654.683.846.219
4.47 3.844.565
3.02s.s07.3N-2.4so.4ss.8od.'s1 .002.785.0541u n,ui\?
271 .oss.78q rAlu \i73t.72s.265,lrlon/l
-- '/ ''r
3.182.I8r.07ttV-t9
752.973.80w
2.429.207.268
VI.03VI.04
VI.07.avr.07.b
VI.O5
VI.O6
VI.O9
1
(r)(Dl
-> lDil*\:P,\
TrAn Kim Sa
vAN pnoNc cONc ry cp oAu ru coNc NcnmpNHAP xHAu ndNc DrIoNcl62B Di0n Bi6n Phrl, Ph
I. Luu chuy6n ti6n tri hogt tlQng kinh doanhf. Lq'i nhu{n trufc thuii2. Di6u chinh cho cr{c khoiin- KhAu hao TSCE vd BDSDT- Cdc khoAn du phong
- (Leiyl6 ch6nh lQch tj/ gi6 h6i <lo6i do d6nh giri lai ciickho6n muc ti6n tC c6 giic ngoai t6
- (Laiyl6 il'hoat rlQng dAu tu- Chi phi lsivay- Ciic klioirr di€u chinh khric
3._L9'i nhu$n tri hoqt rt0ng kinh doanh tru6c thay tl6ivi5n luu tlQng
- (Teng)/ginm ciic khoin plrdi thu- (Tdng)/giim hdng t6n kho- (Tdng)lgiitrn c6c kho6n phii tr6 (kh6ng kri l6i vay ph6i
tr6, thu6 tlru nl'r6p doanh nghiQp phAi n6p)- (TAng)/gi6rn chi phi trA tru6'c- (TAng)/giArn chfng khoiin kinh doarrh- Tidn l6i vay dd tri- Thu6 thu rrh4p doanh nghiQp d6 n6p- Tidn thu khric til ho4t d6ng kinh doanh- Tidn chi ldr6c cho hopt dQng kinh doanhLu'u chuy6n ti6n thuin til kinh doanh
II. Luu chuy6n ti6n tir ho4t rlQng tliu tul. Ti,5n chi d6 rnua s6m, x6y dung TSCD vit citctdi s6n ddihan kh6c
2. Ti6n thu til tharrh llf, nhugng b6n TSCD vd ciic tdi sirrddi han khiic
3. Ti6n chi cho vay, rrua c6c c6ng cr,r ng c0a don vi kh6c4.Ti6n thu h6i cho vay, b5n lpi c6c cdng cr,r no. ctra don vlkh6c
5. Ti6n chi dAu tu g6p v6n vdo do.n v! kh6c6. Ti6n tlru h6i dAu tu g6p v6n vdo do-n vl kh6c7. Ti6n thu l6i cho vay, c6 t['c vd lo-i nhu6n duoc chia
BAo CAo LUU CHUYEN 0N rp GrUA NrEN Do(lheo phuong gidn fiilp)
ddundm 2019Cho giai doan 06
Chi ti6u Thuy6t Tir ngly 0ll0ll20l9 Tt'ngiy 01/01/2018minh tl6n ngiry 30/06/2019 tt6n ngiy 30/06/2018
B6o c6o tii chinh gifra ni6n rIQ
iai doan 06 thiing dAu riam 20l9
Donvi tinh; VND
ll12
l314
l516
17
20
10.s27.993.819
1 1 .193 .27 4.309
(34s.73ss71J;7.433.554.282
28.809.087.037
(69.01 8.404.s l4)(r 0.850.948.6s9)
205.937.086.096(61.444.760)
(7.377.314.497)
(1.090.792.376)_
146.347.268.327
(152.646.266.6s9)
(r 3.900.000.000)
963.044
3.182.181.073
8.088.669.878
(904. r r s.373)4.473.844.565
t+.t+o.ssNr+:ss r .osqlL+s
t.tot.adfazz
26.434.735.549(1.723.884.231)
(3.920.949.792)
(242.920.6s0)_
39.946.883.1S;
(87 .134.291 .s13)
20.000.000.00;
925.565
(67.133.366.008)
22
23
24
25
26
27
30Lu'u chuy6n ti6n thu6n tri ho tliu tu 166.545.303.61
Ar
a\
t'.
vAN puoNc cdNc ry cp oAu ru'coNc NcnmpNudr rcrAu ooNc DTIoNGl628 Di6n Bi6ri Phrl, phudrrg 6 TP. HCM
(fheo phaongCho giai doan 06 t
Chi ti6u
l. Ti6n thu til phrlt hdnh cd phi6u, nh6n vfin g6p crja chrjs6'hiru
2. Ti€n chi tri v6n g6p cho c6c cht sd hiiu, mua lai c6phi6u cria doanh nghiOp ifd ph6t hdnh3. Ti6n thu tu'di vay
4. Ti6n trA no- gdc vay
5. Ti6n chi trA no thud tdi chfnli6. C6 tri'c, loi nhu6n dE tri cho chri s6 h['uLuu chuy6n ti6n thuin til hoat dOne tii chinh
Luu chuy6n ti6n thuAn trong k)Ti6n vi tuong tluong ti6n tIAu k)Anh hu6'ng cria thay OOi ty gia nOi Ooai quy d6i ngoai tQ
Ngudi I$p bi6ur t<ii todn
LC ThiXuin Y6n Ngd Hoing YCn
BAo cAo LUU CHUYEN IEN TE GIUA NIEN DQ
86o c6o tii chinh gi['a ni6n rtQ
ai doan 06 th6ns dAr-r ndrn 20l9
gidn fiep)
ddundm 2019
Donvi tinh: VND
-
Thuy€t Tir ngiy 0110112019 Tri ngiy lULttZLtBminh d6n ngiy 30/06/2019 tl6n ngny 30/06/2018
J
J
3
3
164.848.692.50;(140.049.231.751)
(4.364.88s.716)
20.434.57s.033
236.s39.745
664.135.126
I10.0r8.756.10;(72.1s7.702.s82)
(12.2ss.t97 .940)
25.605.85s.s78
900.674.871
c6-r.rc*rYco'pAflilre,u)l
ilPJ
Trin Kim Sa
(r.s80.627.244)
4.337
I.
vAN pHoNc cONc ry cp nAu ru cONc NGHTEp AT NHAPxnAu nONc DTIoNGl628 Di6n Bi€n Pht, 3, TP. HCM
O CAo TAI CHINHddu ndrn 2019
Cdng ty C6 ptrAn DAu Tu C6ng Nghi€p Xu6t NhQp Kh6u l
Cdng Nghi0p Xu6t Nhflp KhAu E6ng Duorrg ttreo Gi6y c
V6n g6p cira C6ng ty tai ngey 30/06/2019:
Tru s6'chinh cfia C6ng ty tai 1628 Di6ri Bi6n Phri, Phuong
2. Linh vgc kinh doanh
Siri xu6t, thuo'ng mai, dich vu.
3. NgAnh nghd kinh doanh
Thu gom riic th6i d6c hai; Xtr ly vd ti6u hiry rrlc thdi dQc haBiin bu6n m6y m6c, thi6t bi vd php tirng miiy kh6c; X6y d
kli6ng tlQc hai; Xri llf vd ti6u hty rric thii kh6ng d6c h4i; Xbi rn4t bdng; Phii d6'; Hodn thiQn c6ng trinh xAy dung; Sirtruydn chuy6n dQng; B6n bu6n kirn loai vi qu?ng kirn lo4i;dLmg bing kirn lo4i (khOng ho4t dQng tai tru s6.); Brln bu6riI<hi dAu m6 h6a l6ng LPG). B6ri bLr6n rntn cua, tro tr6u,
khf d5t, phdn phi5i rrhiCn li6u khi bing duo'ng 6ng (kh6ngn6ng, di6u hoa kh6ng khi vd sfur xu6t nu6c dii; C6ng nghQ
4. Chu kj, srin xudt kinh doanh thdng thudng: 12 th6ng
5. D4c cliiim ho4t tlQng ciia C6ng ty trong n5m tii chinh
6. C6u trfc C6ng ty
Qu6n 3, TP. HCM.
mia; SArr xuAt n6i ho'i (trir' ,6i ho'i trung tAm); SAn xuAt
ddng t4i tru s6'); Sdn xuAt, ph6n ph6i ho-i nu6'c, nu6'c
b5 hdrn; C6ng ngh6 s6y mri cao su.
rinh hu6'ng tl6n 86o c6o tiri chfnh
Tqi ngdy 30/06/2019, C6ng t1t C6 pndn Ddu Tu C6ng Xuiit NhQp Khdu D6ng Dwong cd 05 (ndnt) chi nhdnhvd 0l (rupt) Vdn phdng dai di€n theo danh sdch dudi ddy:
Danh sdch Chi nhdnh
TAn Dia chi
Chi nlr6nh Cdng ty CO ptrAn DAu Tu C6ng Td 5, 6p Tdn
Nghi0p XuAt Nhfp KhAu D6ng Duolig ViQt Nam., XE Phu6'c Tdrr, Thdnlr phO ni0n Hda, Tinh Diing Nai,
Chi rrhiinh C6ng ty CO ptrAn DAu Tu COngNghiQp XuAt Nhdp Kh6u DOng Duo:rg
L62.9A6 s6 6 - fhu c6ng nghiQp Trd N6c 2, Phuong Phu6'cTh6'i, QuQn O Thdnh PnO Cin Tho, Vi6t Nan.
Chi nhiinh C6ng ty CO ptiAn D6u Tu C6ngNghiQp XuAt NhAp KhAu E6ng Duolig
NghiQp Xu6t Ntr6p I(hAu D6ng Duo'ng TaiBinh Duo-rig
Khu c6ng nghi6 M! Tho, XE Trung An, Thdrrh ptr6 Vy Tho, Tinh Ti6nGiang, Vi6t
Chi nhiinh C6ng ty C6 ptrAn DAu Tu'C6ng L6 E, duong s6 , KCN S6ng
gAN THUYET MINH BClto giai doqn 06
D4c tli6m hoqt tlQng ctia C6ng ty
1. Hinh thrlc so hfru viin
Duong duo-c chuyr5n aal til COng ty TNHH DAu Tu'nh6n cldng kf kinh doanh thay d6i lAn thf' l 9 ngdy
1410612016. C6ng ty dugc 56' K6 hoacli vd DAu tu Thi ptrO HO Chi Minh c6p Gi6y chung nhAn rl6ng ky kinhdoanh s6 03 I 0 t 03090 lAn diu ngity 25 t06120 1 0 vi ddng kf OOi lAn tht 24 ngdy I 511212017.
V6n di6u 16 cria Cdng ty theo Gi6y chfng nhdn ddng kli 120.000.000.000 vND
120.000.000.000 vND
86o c6o thi chinh giii'a ni6n rIQ
dAu ndrn 2019
Tinh Binh g, Vi€t Narn.
l, Phudng DI An, Thi XA DT An,
nghiEp ld:
B6n bu6n v6t Ii6u, thi6t bi lip d[t kh6c trorrg xdyc6ng trirrh k! thuAt dAn dung kh6c; Thu gonr r6c
lf 6 nhiSm vd ho4t dQng qudn If ch6t th6i khric;xu6t bi, b6nh rdng, hQp si5, c6c bQ phf,n tli6u khi6n
budn gao; SAn xu6t thirng, b6 chria vd dr-rng cy
vAN pnoxc cONc ry cp oAu rU cONc NGHIEp x AT NHAPxuAu oONc DTJoNGl62B Di6n Bi6n Phri, Ph
Danh sach Chi nhdnh (iiip theo)
TAn
Chi nh6nh C6ng ty Ca pnAn DAu Tu C6ngNghiQp Xu6t Ntr{p KhAu D6ng Duong T4iV[ng Tdu
Br{o c{o tiri chinh gi['a niOn dd
iai doarr 06 thiirrg dAu rrdrn 2019
Eia chi
Khu c6ng ngl'ri M! XuAn A, Phud'ng M! XuAn, Thi Xa Phfi M!, TinhBn Ria - Vfing du, Vi6t Narn
Dia chi
am (VND).
Danh sdch Vdn phdng dqi diQn
TAn
Vdn phong dai diQn COng ty CO ptrAn OAu 308 C6ng Hda,TLr Cdng NghiQp Xu6t Nhdp KhAu Ddng Vi6t Nam.Du'ong
phud'ng 13, QuAn Tdn Binh, Thdnh pfrO HO Chi Minh,
II. K] k0 todn, ilon vi ti6n tQ sfr dgng trong k6 to{n
1. Ki'k6 torln
Ni6n dQ ktl to6n cria Vdn phong Cdng ty Uit OAu til ngiy 0t
2. Don vi ti6n tO
I vd k6t th[rc vdo ngdy 3 I /12 hdng nam.
Eo-n vi ti€n tQ srJr dpng trong ghi ch6p ki5 to6n ld d6ng Vi0t
III. Chudn mgc vir Ch6 dO t<6 to6n
1. Ch6 tIQ hti torin
Van phong C6ng ty 6p dpng Ch6 dO kii toen doanh nglii p ban lrdnh theo Th6ng tv s6 20012014/TT-BTC ngdy2211212014 cria BQ Tdi chinh vd c6c Th6ng tu hu6.ng din, sung, sri'a d6i.
2. Tuy6n bi5 vd viQc tu6n thii Chu6n mgc k6 to6n vi Ch6
Vari phong C6rig ty dd 6p dpng ciic ChuAn rngc kri to6n Vnu'6c d5 ban hdnh. Cric b6o c6o tdi chinh duo. c l6p vi trinh
tIQ k6 todn
Qt Nam vd c6c v[n bin liu6ng d6n ChuAn rnuc do Nhdy theo dfing quy dinh cira chuAn mu'c, thdng tu hudng
d6n thuc lri6n chuAn rnpc vi Chd dO k6 to6n doanh nghi€p
IV. Cric chfnh sdch t<ii todn 6p dgng
i0t Narn hi€n hdnh dang 6p dung.
1. Nguy6n tic ghi nh{n cf c khorin tidn v}r cfc khorin
a. Nguy6n tic ghi nhfin cr{c khoiin ti6n
Ciic khoAn ti6n ld todrr bd sii tien hi6n c6 cira C6ng ty tpihdng khdng k) han vd ti6n <lang chuy6n.
hoi di6m b6o c6o, g6n: ti6n m4t tai qu!, ti6n grJri ngAn
b. Nguy6n tic ghi nhQn cic khorin tuong tluong ti6n
Cdc khoin tuong duorrg ti6n ld ciic khoAn dAu tu c6 tho.i gi thu hdi cdn l4i kh6ng qu6 3 th6ng ki5 ttl ngdy biio ciioc6 khd ndng chr-ry6r-r d6i dC ddrig thdnh m6t ltLo'ng tidn x6c nh vd kh6ng c6 rfii ro trong chuy6n OOi tnann ti€n k6 tn'ngdy mua khoin dAu tu d6 tgi tho'i di6rn lAp B5o ciio tdi chf
c
i chi tiiSt theo nguydn t0 vd phAi duo. c quy d6i ra d6ng
m4i noi doanh nghiOp thuong xuydn c6 giao dicli hoflc
c. Nguydn tfc, phuong ph:ip chuy6n diii cdc ddng ti6n
C6c nghiOp vu kinh ti5 ph6t sinh bing ngoai tQ phAi theo
tluo'ng ti6n
Vi6t Nam theo tj'gi6 giao dich thuc t6 tai ng6n hingtj' giri binh quAn gia quydn di d6ng.
TP. HCM
viN pnoNc coNc ry cp oAu ru'c6Nc NGHTEp xxrrAu odxc Dr/oNGl62B Di6n Bi€n Phfi, P
AT NHAPB5o c6o tii chinh gifra ni6n tlQ
iai doan 06 thiu'rs. ddu ndm 2019
lu6t, C6ng ty tlinh gi6 lai s6 du ngoai t6 vd vdng ti6n t6
6n t0 c6 g6c ngoai t€ duo.'c phdn loai Id tdi s6n: Ld ty gi6tltuolrg xuy6n c6 giao dich tai tho'i di6m l6p Biio c6o tdithuc t6 khi d6nh gi6 lai le t)i giri mua cta ngdn hdng rro.i
chu kj,san xu6t kinh doanh arffi;rriicurufurilt
l6n ho{c tren I cl'ru kj, sin xudt kinh doanh du.oc ,iAffi,lfl Ifvi xEh ro,,
doarrh nghiQp rnd tdi kho6n rigo4i t6;
- Ty gi| giao dich thqc tC khi diinh gi6 lai ciic khoin muc tQ c6 g6c ngo4i t€ dtro'c ph6n loai li no- phii tra: ld tigi|bdn ngo4i tQ cta ngdn hdng thucrng mni noi doanhtdi chfnh.
6p thud'ng xuy6n c6 giao dich tai thd.i di6m lAp 86o ciio
2. Nguy6n tic ghi nhfln cric khoiin tliu tu tiri chfnh
Ld cfuc kho6n dAu tu nliu: DAu tu g6p v6n vio c6ng ty conkhoAn dAu tu tdi chfnh kh6c...
c6ng ty li6n doanh, li6n k6t, dAu tu ch[urg khoiin vd c6c
Ph6rr loai ciic khoin dAu tu khi lflp 86o c6o tdi chinh theo n t6c nhu sau:
Tai tho'i di€rn lap 86o c6o tdi chirrh theo quy dinh criatheo nguy6n t6c:
- Ty gi' giao dich thy'c 16 khi diinh giri lai c6c kho6n rnucmua ngoai t€ c[ra ngAri lrdng thuo-ng rn4i noi doanh nghidpchinh. E6i v61 cdc klioin ngoai t6 gt'i ng6n hdng thi ti gi6
- C6c khoin dAu tu c6 kj, lian thu h6i cdn lai kh6ng qu6 Iph6n lo4i ld ng6n han.
- Cilc kho6n tlAu tu c6 kj,han thu h6i cdn laiti.r, 12 th6ngloai ld ddi han.
a. Chring khodn kinh doanh
Dtg phbng gidm gid chftng khoein kinh doanh: phAn gi6 trth6y giri tri thi truo'ng cta c6c loai chrfug khoiin C6ng ty dar
Ld khodri ilAu tu mua chfrng kho6n vd c6ng cu tdi chinhtlng giri OC Uan ra ki6m ld'i). Chri'ng kho6n kinh doanh bao
- C6 phi6u, trdi phii5u ni6m y6t tr6n thi trud.ng chri'ng kho6n;- C6c loai chrlng kho6n vd c6ng cr,r tdi clifnh kli6c nhu th phi6u, hop d6ng k) han, hgp tt6ng horin cl6i ...
Cli[rng khorln kinlr doanh tfuo-c ghi sO tlieo giri g6c. Thoidi6rn nhd dAu tu c6 quydn s6.hO.u.
JHIA NAt,----<
vi mpc <tich kinh doanh (n6m gifi'v6i mr,rc U,",., ,FE
th6ng hoic trong I
ghi nhAn cdc kho6n chfi'ng khorin kinh doanh ld thoi
Khoin cO tri'c duoc chia cho giai doan tru6.c ngdy diu tu ghi gi6m gi6 tri kho6n dAu tu. Khi nhd dAu tu duo^cnh6n th€rn c6 phiiiu md kh6ng phAi tr6 ti6n do C6ng ty c6qu! khic thudc v6n chri s6'hfr'u ho6c chia cd t0.c bing c6 ph
Truo'ng ho-p ho6n AOi cO phitiu phii x6c dinh gi6 tri c6 phi6u
I(hi thanh ly, nhuong b6n chri'ng kho6n kinh doanh, gi6 vtind6ng cho tirng lo4i chri'ng kho6n.
theo giri tri ho. p ly t4i ngdy trao d6i.
x6c <linh theo phucrng ph6p binh qLrAn gia quydn di
rhAn ph6t hdnh th6rn c6 phiriu tir.thdng du v6n c6 phAn,
5u, nhd dAu tu chi theo d6i s6 lu'orrg c6 phiriu tdng tlr6rn.
t6n. th6t c6 th6 xiy ra klii c6 b6ng chfng chic ch6n cho
; ndm gifi'vi muc dich kinh doanh bi gi6m so v6.i giri tritliuc hi6n d thoi di6m lAp 86o c6o tdi chinh vd drLo-c
ghi s6. Vi6c trfch lflp hoac hodn nh6p kho6n du phdng ndy cI
ghi nh6n vdo chi phf tdi chinh trong kj,.
b. DAu tu nim gifr'tl6n ngiy tldo h4n
Khoin clAu tLr ndy kh6ng ph6n iinh c6c loai tr6i phi6u vd c6 cu ng ndm gi0'vi rnuc dfclr mua brin d6 ki€m loi. Cdckho6n dAur tu n6rrr gi0'rl6n ngdy ddo h4n bao g6rn cic tiOn gfri ng6n hdng c6 kj,han (thd'i gian thu h6i cdn lai
dii bOri phrlt hdnh bit Uugc phAi mua lai tai rn6t tho.itt 3 thAng tr6'l6n), tin phi6u, kj,phi6r"r, tr6i phi6u, c6 phitiudiiirn nhdt dinh trong tu'ong lai vd c6c kho6n cho vay n6m go ---- -
ldioAri <fAu tu n6rn gi0'd6n ngAy d6o han kh6c.
d6n ngdy <16o han v6{ muc dictr thu l6i hdng kj,vd c6c
TP. HCM
l628 DiQn Bi6n Phil, Phudn 3, TP. HCM dAu n5r:r 201 9
Dry phbng ttiu ttt tdi chinh: c6c khoin dAu tu n6rn gifr ngdy cl6o hpn c6 bin ch6t tuo'ng tu c5c khoAn phii thukh6 c6 khA nirrg thu h6i cAn dugc tricli l6p du phong phii kh6 ddi khi lfp 86o c6o tdi chinh. ViCc trich lAp hodchodn nh6p khoAn du phdng ndy tfuo-c thu.c hi6n 6.thd'i tli lfp Brio c6o tdi chinll vd duo.'c ghi nhfn vdo chi phi qr_r6rrly doanh nghiQp trong k!.
OOi vO'i c6c khoin ilAu tu nirn giff d€n ngiy d6o han n6u
VAN PHONG CONG TY CP OAU TU CONC NGHIEPKIIAU DONG DI.IoNG
phdp luft, C6ng ty phdi ddnh giri kh6 nlng thu li6i. Trudrtodn bQ khodri clAu tu c6 tliti kh6ng thu h6i cluoc, s6 t6n t
ta duo-c lflp dU phdng phii thu kh6 cldi theo quy ifinh c[ra
4 hop c6 b6ng chting clric chirr cho th6y rn6t phArr hay
AT NHAP86o c6o tii chfnh giira ni6n dg
ph6i ghi nhdn vdo chi phi rdi chinh rrong k!. Tru.d.rrgn c{y tlii kli6ng ghi gi6rn kliodn dAu tu vi du.o-c thury6t
Biio ciio tdi chfrrh.
theo phuong ph6p giri g6c. Lo'i nhudn thuAn dr-ro-c chiaghi nhdn vdo doanh thu tii chfnh trong kj,. C6c l<hoin
u h6i cric kho6n clAu tu vd duo. c ghi nhdn ld khoAn giArn
g6p vdo tiri sin d6ng ki6m so6t vd c6c kho6rr c6ng n
do c6ng ty li6n doanh, li0n kr5t cluo. c ghi nhdn ld chi phi
hop sii t6n th6t kh6ng th6 xric dinh duo-c rn6t c6ch ddngminh vd kh6 ndrrg thu h6i cria kho6n itAu tu tr6n Thuyiit rnl
c. Cr{c khoiin tliu tuviro c6ng ty con, li6n doanh,li6n
Kho6n dAu tu vdo cdng ty con, cdng ty liOn ktSt cluoc kritil cdng ty con, cdng ty li6n ktit ph6t sinh sau ngdy dAu tutlugc chia kli6c (ngodi loi nhufn thuAn) <luqc coi ld phAn ttrir giri gtic dAu tu.
Hoat d6ng li6n doanh tl'reo hinh thric ho4t dQng kinh doant6p dung riluyen tic k'6 todn chung nhu v6i ciic ho4t d6ng ki
- C6ng ty theo d6i ri6ng ciic khoArr tliu nhfp, chi phi li€n q
cric b6n trong li€rr doanh theo hgp cl6ng li6n doanh;
- C6ug ty theo d6i ri6ng tdi sin g6p vdn li6n doanh, phAnchung, cdng no- ri€ng phrit sinh ti'ho4t clQng li6n doanh.
Cric khodn chi phi li€ri quan trr,r'c ti6p d6ri ho4t ddng ctAu tutdi chinh trong kj,,
ddng ki€m so6t vd tdi sin d6ng ki6m so6t dugc C6rg1$rl'r doanh thOng thudng kh6c. Trong tI6: ,Al,\i
n d6n ho4t tlQng li6n doanh vd thgc hiQn phdn b6 .,r"'.W
Dq phbng 6n thfu ildu fir vdo .ton vi khtic: khoAn t6n th6tdAu tu c6 khi nang m6t v6n hodc khoiri du phdng do suy ginhfp kho6n dg phdng ndy tluo-c thuc hi6n d thdi cli6m l6pvdo chi phi tdi chinh trong kj,.
d. Cdc khorin tI6u tu vdo c6ng cg v5n cia alcrn vi khric
Lit citc khoAn dAu tu' vdo c6ng cg v6rr cria clon v! kh6cc6 Anh hu6'ng d6ng k€ AOi vO'i b6n dugc dAu tu.
3. Nguy6n tfc ghi nhgn c6c khoin phrii thu
Ciic kho6n phAi thu du'gc theo d6i chi tirit theo kj, hpny6Lr t6 kh6c theo nhu cAu qLrAn lli cria C6ng ry.
Phdn loai c6c khoiiri phdi thLr khi lap 86o crio tdi chfnh theo
- Cdc khodn phii thu c6 kj, han thu h6i con lai kh6ng quriph6n loai ld ng6n han.
- C6c kho6n ph6i thu c6 kj, harr thu h6i cdn lai tir. t2 thdngloai ld ddi han.
c6ng ty con, li6n doanh, li6n kiit bi l5 d6n d6n nlidL giii tr! c6c khoan ctAu tu ndy.Vi€c trich l6p hodc hoirnciio tdi chinh cho tirng khodn diu tu vir duoc glri nhAn
kh6ng c6 quy€n kit5m sodt ho4c d6ng kiiSm so6t, kh6ng
thu, d6i tuo. ng phii thu, loai nguy6n tO phii thu v2r c6c
Ly6n t6c nhu sau:
2 thdng hodc trong I chu kj, s6n xu6t kinh doauh duo-c
l6n ho{c tr6n 1 chu kj, sAn xu6t kinli doanh duo-c plrdn
Cho
VAX PHONC CONC TY CP OAU rU CONC NGHIEP X AT NHAPxuAu ooxc Dr.IoNGl62B Di6n Bi6n Phir, P udn 3, TP. HCM
Brlo c6o tii chinh giira ni€n rlQ
dAu ndrn 2019
Tai th6'i tli6m lgp 86o c6o tii chfnh theo quy dinh crha pthu c6 g6c ngo4i tQ (trtr c6c khodn tr6 tru6.c cho ngud'i tv0 viQc ngu'o'i brin kh6ng th6 cung cAp hdng h6a, dich vu vtg thi c6c khoAri ndy duo-c coi ld c6c khoAri muc tiAn t6 g6c ngoai tQ) theo tj, gi6 rnua ngoai tC cira ngdn hiingthrLong mai no1 Cdng ty thuorrg xuy6n c6 giao dich tai thoi l4p Brio c6o tdi chinh.
Dy phbng nq phdi tltu kltd itbi: citc kho6n rrg phii thu k86o c6o tdi chfnh. Vi6c trich lflp ho4c hoan nh4p kho6n dchinh vii duo-c ghi nlifn vdo chi phi qudn ly doanli nghidp
doi duo-c trich ldp du'phong phAi thu kh6 ddi khi l6pphorrg niiy duo-c thr-Lc hi6n 6'tho'i di6rn l6p Brio c6o tdi
trorrg nhi6u nirn md C6rrg ty da c6 ging ding rnoi biQn
ky. D6i v6'i rrht'ng kho6n phdi thu kh6 doi kdo ddi
kh6ch no'thuc sU kh6ng c6 khi ndng thanh torin thi C6ngbrir, ng hodc x6a nhfl'ng kho6n ncr phdi thu kh6 ddi tr6n s6
Cdng ty).
cl6 thu no. nhung v6n kh6ng thu du'o. c rr<r vd x:ic dinlrc6 th6 ph6i ldm ciic tliti tpc bdn no- cho Cdrig ty rrlra,toiln (thr,r'c hi6n theo quy clinlr c0a Ph6p ludt vd DiAur 16
4. Nguy0n tfc ghi nhfn hing tdn kho
a. Nguy6n tfc ghi nh{n
Hdng t6n klio duo-c ghi nh6n theo giii g6c. Truong hop gi6tinh theo gi6 tri thuAn c6 th6 thLrc hiQn cluo. c. Gi6 g6c hdng
! thuAn c6 thti thuc hiQn tluo. c thAp hon gi6 g6c thi phdi
phf li6n quan truc ti6p khdc ph6t sinh dri c6 dugc hing t6n
kho bao g6m chi phi mua, chi phf ctii5 Ui6n vd c6c chio dia di6m vd tr4ng thrii hi€n tai.
Ciic tdi s6n duo. c Cdng ty mua ve d6 sirr xu6t, sri dung h
cdn d6i kti toerr md duo. c trinh bdy ld tdi s6n diri han, bao
dC Uan kh6ng dr.ro. c trinh bdy ld hdng t6n kho tr6n BAng
- Sdrr phArn d6'dang c6 tho'i gian sin xu6t, lu6r-r chuyiin
luflt, C6ng ty d6nh gi6 lai s6 du cira c6c khoin no- phAin6u taithd'i di6rn lpp b6o c6o c6 bing chri'ng cliic chinC6ng ty sE ph6i nhfri lai ciic klioin trd tru6'c bing ngoai
- VAt tu, thi6t bi, phu ting thay th6 c6 tlid'i gian dq'trfi tr6nthuong.
b. Phuong phdp tinh gi6 tri hing t6n hho
Gi6 tri hdng t6n kho cu6i kj,du-oc x6c dinh theo phuo-ng ph
c. Phuong phrlp hqch to6n h]rng t6n kho
Hdrrg t6n kho duoc hach to6n theo phuong ph6p k€ khai
d. Phuong phrip l{p dq phdng giim girl hing t6n kho
Cu6i niOn d6 k6 todn, ntlu gi6 tri lidng t6n ktro kh6ng thu thi do bi hu h6ng, l6i thd'i, gi6 b6n bi giim ho4c chi phfhodn thi6n, chi phi brin hdrig tdng l6n thi C6ng ty l4p du p gi6rn giri hring t6n kho. Sd dLL phdng gi6rn gi6 hdngtOn kho tluo'c t6p li ch6nh l6ch giU'a gid g6c cta hang t6n 16rr hon giii tri tliuAn c6 thi5 thg'c hi6n duo-c cfra clrfng.
5. Nguy6n tic ghi nhgn vir kh6u hao TSCD, TSCD thu6
Trii sAn c6 dinh du'o'c ghi nhAn theo nguydn giri. Trong q
nguy6n giii, hao mon lu! kC vd gi6 tri con lai.
i chinh, n6t AOng srin tliu tu'
6 trinh sti dung, tdi sdn c5 dinh dLLrrc tlieo clOi chi ti6t
qu6 m6t chu kj, kinh doanh th6ng thuo.rlg;
2 thdng ho4c hon rndt chu kj, sAn xuAt, kirrh doanli th6ng
binh quAn gia quyOn.
Nguydn gi6 TSCD thu6 tai chinh duo-c ghi rrhArr bing girithanh to6n ti6ri thu6 tOi ttrii5u (trud.ng ho-p gi6 tri lio-p lli c
thir5Lr) c6ng v6'i ciic chi phi truc ti6p phiit sinh barr dAu li6nvdo duo-c kh6u trir', gi5 tri hi6n t4i cria kho6n thanh to6n ti6n
h-o-p ly cria tdi sAn thr"rO hopc gid tri hi€n tai c[ra khoAnho'n giii tri hiQn tai cfra kho6n thanh to6n tiAn thLr6 t6i
r-ran d6n hoat dQng thud tdi chinh. N6u thue CtCt AALI
hu6 tr5ithi6r-r khOrig bao g6rn thu6 GTGT dAu vdo.
xuy6n.
-.
vAx pnouc cONc ry cp oAu rU coNc NGHTEp xxnAu oOxc Dr.IoNG1628 Di6n BiOn Phrl, P 3, TP. HCM
Trorrg qu6 trinh st'dung, COng ty trich kh6u hao TSCD v
AT NHAP86o crio tii chinh giira niOn ilQ
dAu rrdrr 2019
chi phi sin xu6t kinh doarrh a6i vO.i TSCD c6 li€n quan
dgng d6t thi chi tinh kh6u hao d6i v6i nhirng TSCD v6
vdi rnriy rn6c thi6t bf trgc ti6p sin xu6t duo-c trfch khduir hqp v6i hu6ng d6n t4i Thdng tu s6 4512013/TT-BTCBTC ngdy 13 th6ng 10 ndm 2016 cta B0 Tdi chinh. Cp
56 n6m kh6u hao u6c tinlr0s-3003 - 15
03-06
ch[r sd h0'u. BCC co citc hirih th['c sau:
d6n s6n xuAt kinh doanh. Ri€ng TSCD v6 hinh ld quyAn
liinh li quydn srl'dung dAt c6 tho.i han.
Kh6u hao dugc trfch theo phuo-ng phrip dud.ng Urang. OOihao theo sAn luong. Thd'i gian kh6u hao duo-c u6c tfnhngity 25 th6ng 04 ndm 2013 vd Th6ng tv s6 147/2}rcnTflr6 nhu sau:
- Nhd crl'a v6t ki6n tnic- M6y m6c thi6t bi- rhi6t bi vdn phdng
6. Nguy6n tic ghi nhfn cric hqp il6ng hgp tdc kinh d
to6n khodn ndy ld nq ph6itr6, kh6ng tluo-c ghinh6n vio
- BCC theo hinh thri'c tdi s6n cl6ng ki6rn so6t;- BCC theo hinh thric ho4t cl6ng kinh doanh cl6ng kii5rn- BCC theo chia lo-i nhufn sau thu6.
7. Nguy0n tic ghi nhfn thu6 TNDN hoin t4i
Tii sin thu6 TNDN hoin lai vd thu6 TNDN hodn lai
Ho. p d6ng hgp trlc kinh doanh (BCC) Ii th6a thuAn ho. p cl6ng crta chc b6n dO cirng thuc hi6n hoat d6ngkinh t6 nhu'ng kh6ng hinh thinlr ph6p nhin ddc l6p. BCn rrhfn tii sin c6c b6n cl6ng g6p cho ho4t d6ng BCC ke
ffi.,4ffi
ifl,{cil trilEiliuclt vt, I:irorfun I
vr xFh,..PHtA N
cho nfun tdi sin dugc thu h6i hay no'phii tr6 duo.c tt<tit thtc ndm tdi chinh.
i tr6 dr.ro.'c x6c dinh theo thu6 su6t dp'tfnh sE 6p dgngto6n dga tr6n ciic rnf'c thu6 suAt c6 hi0u lp'c tai ngdy
8. Nguy6n tic ghi nhfn chi phi tri trudc
Vi6c tinh vd ph6n b6 chi phi tr6 tru6'c vho chi phi sAn ,6t kinh doanh tung kj,k6 to6n cdn c[r vdo tfnh ch6t,nrri'c d6 tirr.rg loai chi phf dC tp'a chgn phuong ph6p vd ti thirc ho-p lyi, nh6t qu6n.
Cric khoiri clri phi trd tru6'c duo. c theo d6i theo tr)rng k hpn tri tru'6'c dd ph6t sinh, cld ph6n bd vdo c6c d5iphdn b6 vio chi phi.tuorrg chiu chi phi cira tilg kj, kti to6n vd s6 cdn lai c
PhAn loai c6c chi phi trA tru6'c khi lap Brio c6o tdi chfnh
- SO tien tri tru'6'c il6 ilu'o.'c cung c5p hdng h6a, dlch vu klroirrg thd'i gian kh6ng qu612 thilng ho[c nrQtchu kj, s6n xu6t kinh doanh th6ng thudng kC ti'thd'i diC tri tru6c cluo-c pliAn loai ld ngin lr4n.
- 56 tiAn trA tru6c d6 cluo.'c cung c6p hdng h6a, dich vu g khoing thd'i gian tr6n l2 th6ng ho{c hon nrQt chukj, sin xu6t kinh doanh th6ng tliudng f<C tn.thd'i elii5m tri du'o-c phdn loai ld ddi h4n.
9. Nguy6n tic ghi nhfn cdc khoin phii tri
Cric l<hoin phAi tri duo-c tlieo d6i chi ti6t theo tho'i harr hanh to6n cdn lai c[ra c6c khodn ph6i tr6, d5i tu'o-ngph6i thu, Ioai nguy0n tQ ph6i tri vd c6c y6u t6 kh6c theo hu cAu quAn lli cta C6ng ty.
PIrAn loai ciic khoin phii tri khi IAp B6o ciro tdi chinh th nguyCn tic nhu sau:
- Cric khoirr phii tr|, co thd'i gian thanh to6n cdn lai kdoanh cluo. c ph6n lo4i ld ngin h4n.
qu| 12 thring hodc trong I chu kj, s6n xu6t kirrh
nguy6n tic nhu'sau:
vAN pHoNG cdNG Ty cp oAu rU c0Nc NGHTEp xnuAu udxc DTIoNG
AT NHAPB6o c6o tii chinh giira ni0n ilQ
1628 Di6n Bi6n Phir, P 3, TP. HCM dAu nfin 201 9
- Ciic khodn phii tri c6 thd'i gian thanh to6n cdrr lai ti. 1
duoc phAn loai ld ddi han.th6ng tr6' l6n lroic tr€n I chu kj, sdn xu6t kinh doanh
Tai thoi di6rn lap Brlo c6o tdi chfnh theo quy dinh crla luit, C6ng ty d6nh gi6 lai s5 du cria c6c khoArr rro-
n tru6'c; n6u tai thd'i ili6m lfp brlo c6o c6 bing chirngdich vU vd C6ng ty sE ph6i tri lai c6c kho6n nh6n
tnr'6'c bf,ng ngoai td thi c6c khoin ndy duo-c coi ld c6c o6n muc ti6n tO c6 gdc ngo4i t9) theo tj,gi6 b6n ngoait€ cria ng6n hiirrg thuo'ng mai noi C6ng ty thu.drrg xuy6n giao dich tai tho'i di€m lap Bilo c6o tdi chirih.
phii trA c6 gtic ngo4i tQ (trtl c6c kho6n ngud'i mua trA tchic chin vd vi6c COng ty khdng th€ cung c6p hdng h
10. Nguy6n tic ghi nhgn vay vi ng phii tri thue tii c
C6c klioin vay du6.i hinh thri'c ph6t hdnh tr6i phi6u hoicph6t hdnh phdi rnua lai tai rn6t tlio.i di6m nh6t rlinh trong
C6c khoAn vay, no.' cAn duo. c theo d6i chi tiiit theo tilngC6c khodn no- thu6 tdi chfnh cluo-c phdn inh theo gi6 trigi6 tri hop ly cria tdi sin thu6.
PliAn loai c6c khoin phii vay vd ng phii tri thu6 tdi chfn
- C6c khoin vay vii no- phii tri thu€ tdi chinh c6 thdingin han.
lrdnh c6 phi6u Lru cf6i c6 cli6u khoin bit bu6c b6ng lai kh6ng phin 6nh vdo khoin mqc ndy.
d5i tuo.'ng, tung khiS u6c vd tung loai tdi s6ri vay no..
i6n tai cria klroin thanh to6n ti6n thu6 t6i tlii6u hoac
khi lfp 86o c6o tii chfnh theo nguy€, tic nhu'r"r,;Ntri ns cdn l4i kh6ng qu6l2th6ng duo. c pnan roai.f[ffi
'i no- cdn l4i ho'n 12 thang tlu'o'c phan loai ld ddi h,qjrilrJ- Cric khoin vay vii no- ph6i tr6 thu6 tdi chinh c6 thd.i han
Khi lfp Brio c6o tdi chinh, sri du c6c khoin vay, no- thu6giao dich thuc t6 tai thd'i ili€rn lap Bilo c6o tii chinh.
i chinh bing ngoai tQ phAi duo-c d6nh girl tlreo tj,gi6
Chi phi <li vay li€n quan trpc ti6p d6n c6c khodn vay ghi nh6n vdo chi phi tdi chinh trong kj,, tril truo.rlgho-p chi phi ili vay Ii6n quan truc ti6p cl6n vi6c rlAu tu'x6 dung holc sdn xu6t tdi sin d6'dang duo-c tfnh vdo giii
uy dinh trong ChuAn muc k6 to6n "Chi phi di vay".tri cria tdi s6n cl6 (duo-c v6n ho6) khi c6 drj c6c di6u kiQn
11. Nguy6n tic ghi nhfn chi phi phii triCiic khoin phii trd cho hdng h5a, dich vu d5 nlr6n duo-c tnhung thg'c t6 chua chi tri do chua c6 h6a do'n hodc ch
trong kj,ati Oam b6o khi chi phi ph6t sinh thu.c
n co' s6'cl6m bio nguydn tic phil hop gifr'a doanlr thuvd chi phi. ViQc trich tru'6'c chi ph( plrii trd phAi cfuo-c ti h to6rr m6t c6ch chet che vd phdi c6 bing chilng ho-pl1i, tin c6y. Khi c6c chi phi d6 ph6t sinh, n5u c6 ch6nhghi gi6nr chi phf tu'ong furg v6'i phAn ch€nh ldch.
h v6i s6 d5 trfch, kti to6n titin hdnh ghi b6 sung lrodc
12. Nguy6n tic ghi nhgn cdc khoin dr; phdng ph6i tri
DLl phong phii tr6 rlu'o-c ghi nli6n klii th6a rnln c6c di6u k- C6ng ty c6 nghia vu no- hi€n tai (nghia vu ph6p l! hodc Ia vu li0n d6'i) do k6t qu6 til rn6t sir kiQn dI xiy ra;- Su'giirn sirt vd nhiirrg lo-i ich kinh t6 c6 th6 x6y ra d6n d- U'ri'c tinh d6ng tin cay vC gi6 tri cira nghia vu no- cl6.
^;.vi€c y€u cdn phii thanh todn nghia vu no-;
ngud'i brin hodc d5 cung c6p cho ngr"Ld'i nrua trong l<jz
chi h6 so, tdi li6u kti to6n vi ciic kho6n plrii tr6 chongu'oi lao tl6ng duo-c ghi nh6n vdo chi phi s6n xu6t, kinht6 khOng gdy dQt bi6n cho chi phi s6n xu6t kinh doanh tr
Gi6 tri duo-c ghi nh6n c[ra m6t kho6n dg phdng ph6i tr6phdi chi d6 thanh to6n nghia vp no- hi€n t4i tai ngdy k6t tt
i gi6 tri duoc u6'c tinh ho'p l;i nh6t v,i khoen ti6n sE
c ki,k6 to6n.
vAx pgoNc coNc ry cp oAu rU c6xc NGrrrEp AT NHAPxnAu o6xc Dr"IoNGl52B Di6n Bi6n Phtr, TP. HCM
MQt kho6n dr; phdng cho c6c khoAn chi phi t6i co- c6ughi nhfln d6i vO'i cilc khoin du phdng theo quy dinh rai
tidm tang".
C6c l<ho6n d9' phdng phii trA duo. c trich ldp hay horin
phong phii trd khi trich lap ghi nhAn vdo chi ph( qu6n
Doanh thu chua thUc hiQn bao g6m doanh thu nh4n
nhi6u kj,k6 todn vd cho thud tdi sin; khoin ldi nhdn
86o c6o tii chinh gi0a ni0n <tQ
dALr n[m 2019
nghiOp chi tluo. c ghi nhfrr khi c6 drl c6c di6u kien
uAn mpc k6 todn "C6c kho6n dr,r'phdng, tdi sin vd no'
ap tai thd'i ditim lap 86o c5o thi chfnli. C6c khoAn du'
doanh nghiQp. Ri€ng aOl vO'l khodn du phong phdi trA
nhu: s5 ti6n klr6ch hdng cld trA tru'6'c cho m6t hodc
r khi cho vay vdn hof,c mua cdc c6ng cu r1o-; chCrrh
,d bao hdnh sAn phArn, hing h6a duo. c ghi rrhfln vdo chi phf b6n hdng; khoin dg phong phii tri vdi chi phf bAo
hinh c6ng trinh xdy l6p duo.'c ghi nhan vio chi phf sin 6t chung vd hoin nhdp vio tlru nh6p kh6c.
Chi nhtrng khoin chi phf li€n quan d6n khoin dg'phdndu phong phii tr6 cI6.
13. Nguy6n tic ghi nhfn doanh thu chua thqc hiQn
ph6i tri da lap ban dir"r rn6'i cluo. c bi dip bing khodn
l6ch gifr'a b6n hing trd chdm, trA g6p theo cam kt5t so ' .:i giti b6n trd ti6n ngay; doanh thu tuong ri'ng v6i hdngh6a, dich vu hodc s6 phii chitit kh6u gihtn gi|cho kh6ch g trong chuo-ng trinh kh6ch hing truydn th6ng.
56 du'c6c khoin doanh thu nh6n tru6'c bing ngoai t€ i ngdy krlt thirc kj, kC to6n n6u kh6ng c6 bing chrhng
chin ch6n cho thAy C6ng ty sE phAi tr6 lai khoAn ti6n nh
gi6 ch6nh lQch t! gi6 t4i thd'i rliOrn lfp 86o c6o tdi chinh.
tru6'c cho kh6ch hdng bing ngo4i tQ thi kh6rig d6nh
14. Nguy6n tic ghi nhfn v5n chri s& hfru
a. Nguy6n tic ghi nh$n v6n g6p cria chri s& hfru, th{nd6i, v6n kh{c cira chri s& hiiu
V6n diu tu cira cht s6'hfi'u duo-c ghi nhfn theo s6 v6ntirng t6 chri'c, tilng c6 nhdn tharn gia g6p vtin.
Khi giAy ph6p dAu tu quy tlinh v6n didu le cira cdng ty d xrlc clinlr bing ngoai t€ thi vi6c x6c dinli phAn v6ng6p cria nhd <lAu tu bing ngoai tQ duo. c c5n cri vdo s6 I ngo4i tO 116 thgc g6p.
V6n g6p bing tdi sin duo.'c ghi nh6n tlng v6n chri s6'hv6n chSp nh6n. D6i v6'i tdi sin v6 hinh nhu'thucrng hi6u, nhin hi6u, t€n thucrng m4i, quyAn khai th6c, plirit tri6ndU' 6n ... chi duo-c tdng v6n gop n6u ph6p luat c6 li6n cho ph6p.
OOi vO'i c6ng ty cd phAn, v6n g6p c6 phAn cria c6c c6du'o'c plriin iinh tai hai chi ti6u ri6ng:
du v5n c6 phAn, quydn chgn trfi phitiu chuy6n
Uc g6p ctra chri s6' hfiu vd tfuo. c theo d6i chi ti6t cho
theo gi6 il6nh giri lai cria tii sdn duo. c c6c b€n g6p
g ilugc ghi theo gi6 thq'c tt5 ph6t hdnh c6 phi6Lr, nhurg
- V6n g6p cria chir s6'lifr'u duo-c ghi nh{n theo rn6nh gi6 c6 phirlu;- Thing du' v6n cd phAn duo. c ghi nhdn tlreo s6 ch6nh,./,
pnleu va mgnh gta.
Ngodi ra, thdng du v5n c6 phin cfrng du'o. c ghi nh4n th
l6n ho'n hodc nho hon gifr'a gia tlru'c t6 ph6t hdnh c6
s6 ch€nh lech 16l ho'n hoflc nh6 h<rn gifr'a gi6 thgc t6quy.phrlt hdnh vd m6nh gi6 c6 phiiiu khi t6i ph6t hdnh cd phiiS
vnN pnoxc c0Nc Ty cp oAu rtl c6Nc NGHTEp xxnAu o6xc DTIoNGl6?8 DiQn Bi6n Phir, Phuon n 3, TP. HCM
AT NHAP86o c6o tAi chinh giira ni6n tlg
dAu ndm 2019
sinh khi c6ng ty ph6t hdnh loq,i trii phi6u c6 th6quy clinh s8n trong phuong 6n ph6t hanh. Giri tri c6u
s5 ti€n thu v€ til vi6c phrlt hdnh tr6i phi6u chuy6n
QuyAq chon chuy6n dOi trai phi6u ph6t hdnh c6 phi6u 1
chuyOn d6i thann mQt s6 lu,gng c6 phi6u x6c dinh duo. cphAn v6n cria tr6i phir5u chuyiin OOi ta ch0nh l6ch gifra,d6i.va giri tri c6u phAn no- cta rrrli phi6u ctruydn OOi. tphitiu cria tr6i phi6u chuy6n d6i duq'c ghi nh6n riOng bi
i thd'i di6rn ghi nhin ban dAu, gi6 tri qryA,., chon c6trong phin v6n dAu tu'cira ch0 s6.hinr. Khi d6o han
tr6i phi6u, k6 torin quy€n chon ndy sang thflng Ou vOn cO
V6n kh6c phin 6nh v6n kinh doanh cfuo. c hinh rhdnh do sung til klit qua ho4t ifQng kinh doanh hodc do dr-ro-ctdng, bi6u, tdi tro-, cl6nh gi6 lai tii sin (theo quy ilinh h hdnh).
b. Nguy6n tic ghi nhgn ch6nh lQch ff gi6
Ch6nh lCch ti gi6 h6i dorii ld ch6nh lQch ph6t sinh ti.ngoai tQ sang don vi tidn tQ k6 to6n theo tj,gia hOi doai
Cric kho6n ch6nh lQch tj/ gi6 cluqc phAn 6nh vdo doanh t(nCu l5) tai thoi cti6m ph6t sinh. Ri6ng ch6nl.r lQch ti girido Nhd nu6'c ndm gif 100% v6n cli6u lC c6 thuc hiQnB6ng c6n aOi til to6n vd phdn b6 dAn vdo doanh thu / chi
c. Nguy6n tic ghi nhfn lgi nhufn chua ph6n ph6i
Loi nhu6n sau thr-r6 chua phAn ptrOi ta sti lo-i nhuan tilcric kho6n tli€u chinlr do 6p dung h6i tO thay <l6i chinhc6c nim tru6'c.
Lo-i nlruAn sau thr"r6 cria C6ng ty duo-c trfch chia c6 tri'cc6 d6ng tai Dai hQi thudng ni6rr cria Cdng ty vd sau khi
C6ng ty me phdn ph6i lo.'i nhufn cho chri s6.hfr'u kh6ng86o c6o tdi chinh ho. p nh6t sau khi dd loai tri'6nh hu6'ngTruong ho. p lo. i nhudn sau thu6 chua phAn pht5i trCn
5n, cdng trinh trong tli6m qu6c gia thi phin rinh trEffirhi tii chfnh. :,-- \
trao tt6i thyc t5 ho[c quy cl6i cing rn6t s6 lu'o-ng
nhau.
ho4t tlQng tdi chfnh (n6u lei) ho6c chi phi tdi chfnhg giai tloan tru6'c hoat dQng cfra c6c doanh nghi€p
CONG T
;tJyJfiyl
ho4t tl6ng cria cong ty sau ktri cQng (+) honc ,rt 6'll[T,1i]h k6 to6n vi rtidu chinh hdi t5 sai s6t treng y6u "rt,Slg<g
o cilc c6 d6ng sau khi du'o. c ph6 duy6t b6'i H6i rl6ngtrich l6p c6c qu! dp'trfr'theo Di6u 16 cfra C6ng ty.
qu6 rn['c lo-i nhuAn sau thu6 chua ph6n ph6i tr6nia cdc kho6n l6i do ghi nh6n ti' giao dich mua gi6 re.
c5o tdi chfnh ho-p nh6t cao hon lo-i nhu6n sau thu6g vi n6u s6 lo'i nhu6n quy6t dinh ph6n ph6i vr"Lo-t qu6h ri6ng, cdng ty me chi thu'c lii6n phdn ph6i sau khi
ngu'd'i s6'hiru hing h6a ho4c quyAn ki6m so6t hdng
ao dich b6n hdng;
chu'a phdn phdi tren 86o c6o tdi chinh ri6ng cria c6ng ty r
s6 lo'i nhuAn sau thu6 chu'a phdn ph6i tr€n 86o c6o tii chda di6Lr chuy6n lo-i nhu6n til c6c c6ng ty con uA c6ng ty
Khi phAn ph6i lo.'i nhudn cAn cdrr nhic dtin c6c kho6n phi ti6n t6 nim trong loi nhufn sau thu6 chr,ra ph6nphOi cO thti 6nh hu6ng d6n lu6ng ti6n vd khd nlng chi tr6 6 t['c, lo'i nhu6n cia c6rrg ty.
15. Nguy6n tic ghi nhfn doanh thu
a. Nguy6n tic ghi nh$n doanh thu b:in hing
Doanh thu b6ri hdLng duo-c ghi nh6n khi d6ng tlro'ith6a m c6c clidu ki6n sau:- PhAn l6'n nii ro vd lo-i ich gin li€n v6.i quy6n s6.hfi,u s6rr phArn hoic hdng h6a di duo-c chuy6n giao cho ngr.roimua;
- Cdng ty kh6ng cdn nirn gifr' quyOn qu6n ly hdng h6a nhh6a;
- Doanh thu duo'c x6c clinh tuo'ng tlOi chic chin;- C6ng ty dd thu du'o-c hoic sE thu duo. c lo'i fch kinh t6 ttl- X6c dinh tlu'o-c chi phi li€n quan clSn giao dich brin hdn
vAN pnoNc coNc ry cp oAu rU c6Nc Ncnrnp xxnAu ooxc DTIoNGI52B DiQn Bi6n Phir, ph 3, TP. HCM
86o c6o tii chinh gifi'a ni6n tlQ
dAu ndrn 2019
Ar NsAp
th6a mdn c6c didu ki€n sau:
- C6 kha ndng thu clugc lgi fch kinh t6 til giao dich cung- Xdc clinh duqc phAn cdng viQc di hodn thdnh vdo ngdy
b6n, thanh ljr TSCD; ti6n phat do kh6ch hing vi phpm h<
tdi sin bi t6n th6t; kho6n thu tir no. kh6 ddi da xt lli x6a
b. Nguy0n tic ghi nhfln doanh thu cung c6p dich vrt
Doanh thu cung c6p dich vu du,o'c ghi nh6n khi d6ng th- Doanh thu duo-c x5c ctinh tuong d6i chic ctrin;
dich vu d6;
I4p B6o c6o;- X6c dinh duo. c chi plri ph6t sinh cho giao dich vd chi f dti hodn thdnh giao dich cung c5p dich vu d6.
c. Nguy6n tic ghi nhfn doanh thu ho4t itQng tii chfn
Doanh thu hoat clQng tdi chinh bao g6m doanh thu fi6n i, tidn bin quy6n, c6 tri'c, lo-i nhuin duo-c clria vd c6ckhoAn doanh thu hoat rl6ng tdi chfnh kh6c. OOi vO.i ti6g6p: doanh thu dugc ghi nhdn khi chic chin thu duo-cloai ld qu6 han cAn phAi lap dU phong. Doanh thu til c6 clugc ghi nhin khi quydn nh6n c6 tfi'c du'o-c x6c l4p.
d. Nguy6n tic ghi nhf,n thu nhfp khric
Thu nh6p kh6c bao g6rn c6c khoin thu nh6p kh6c ngodi ho4t clQng sAn xudt, kinh doanh cira c6ng ty:cl6ng; ti€n b6i thuo'ng cria b6n tht'ba dC bn
qud bi6u, tdng bing ti6n, hi€n vdt ...
s6; no- ph6i tr6 kh6ng x6c dinh du'oc chrh; tlru
16. Nguy6n tic ghi nhin c{c khoin giim trir doanh t
Vi€c diAu chinh giirn doanh thu dugc thg'c hi6n nhu sau:- Ei€u chinh giirn doanh thu cria k! ph6t sinh n6u c6c kphArn, hdng h6a, dich vu;
n gi6m tru doanh thu ph6t sinh cing kj,ti6u thu s6n
l6i thu tir c6c kho6n cho vay, b6n hdng tr6 chAm, tr6d khoin g5c cho vay, no,'gdc phni thu kh6ng bi phAn
+ DiAu chinh gi6rn doanh thu tr6n 86o cdo tdi chinhdoanh thu tru6'c tlid'i cli6rn ph6t hdnh 86o c6o tdi chinh;
ira k! lap b6o c6o n6u phrit sinh c6c kho6n gi6rm trir.
+ Ei6u chinh gi6m doanh thu tr6n 86o crlo tii chinh kj,sau ki lap b6o c6o n6u ph6t sinlr c6c kho6n gi6mtri'doanh thu sau thd'i cli6m phrlt hdnh B5o ciio tdi chinli.
17. Nguy0n tic ghi nhfn giri v5n hhng bdn
- Di6u chinh gi6rn doanh thu nhu sau n6u cric khorin gihdng h6a, dich vu:
Gi6 v5n hdng b6n bao g6m tri gi6v6n cria s6n phArn, hdncta s6n phArn xAy lip b6n trong kj,vd c6c chi phi li6n qur
Gi6 tri hdng t6n kho hao hgt, m6t m6t duo-c ghi nh6n vdo(n6u c6).
tril'doarrh thu ph6t sinh sau kj,tidu thp s6n phArn,
h6a, dich vg, b6t ddng sdn clAu tu; gi6 thdnh sAn xuAtd6n ho4t tl6ng kinh doanh b6t dqng sin dAu tu ...i6 v6n hdng biin sau khi tril cli c6c ktroAn b6i thu.ong
[rc birih thu'orrg, chi phi nh6n c6ng, chi phi sin xr-rAt
ho md cluo'c tfnh vdo giri v6n hdng b6n sau klli trt di
OOi vO'i chi ph( nguy6n v4t liQu truc ti6p ti6u hao vuoJchung cO dinh kh6ng phdn b6 vdo gi6 tri s6n phAm nhapc6c kho6n b6i thrLd'ng (n6u c6) kO ci khi sin phAm, hdng
;ffidak&Nnh6dftit,aii\+
',1,91\
chu'a duoc x6c clinh ld ti6u thu.
vAN psoNc coNc ry cp oAu rU cONc NGHTEpxnAu o6xc Dr.IoNG
AT NHAP86o ciio tii chinh gi['a niOn tlQ
162B DiQn Bi6n Phfr, 3, TP. HCM 05 th6ng dAu ndm 2019
18. Nguy6n tic ghi nhffn chi phi tiri chinh
Clri phi tdi chinh bao gdm cdc khoin chi phf ho4t d6ngho4t dQng dAu tu tii chfnh; chi phi cho vay vd di vaynhuo. ng chri'ng khorln; du' phdng giim gi6 chtlg khoilnkhodn 16 phrlt sinh khi biin ngoai t9, 15 ti'gi6 h6i do5i...
i chfnh: chi phi ho{c c6c kho6n td tien quan d6n ciior6n; chi ph( g6p v6n lien doanh, li€n k6t; 16 chuy€ninh doanh; du phdng t6n th6t tliu tu'vho don vi khrlc;
19. Nguy0n tic ghi nhfln chi phi bin hdng, chi phi
Chi phf bin hing phin 6nh c6c chi phi thgc ti5 ph6t sinhvu.
Chi phf qudn lyi doanh nghiQp phdn rlnh cdc chi phi chu cria c6ng ty g6m c6c chi phi vO luong, bio hi6m xdhdi, b6o hitim y t6, beo hi6rn th6t nghiQp, kinh phf c6ng odn cria nhdn vi6n quin ly; chi phf vdt li6u v[n phdng,c6ng cu lao cf6ng, khAu hao TSCD dirng cho quin ly c6nl<116 doi; dich vu mua ngodi; chi phi bing ti6n khrlc ...
ty; ti€n thu6 d6t, thu6 rn6n bdi; dU phdng no- ph6i thu
20. Nguy6n tic ghi nhf,n chi phi thuri TNDN hiQn hin chi phi thu6 TNDN hofln tai
Chi phi thu6 TXON hiQn hdnh ld s6 thu6 TNDN ph6isuSt thutl TNDN hi6n hdnh.
tluo.'c x6c tlinh tr6n co s6 thu nh6p chiu thui5 vd thu6l
Chi phi thu6 TNDN ho6n l4i ld s6 thut5 TNDN s6 ph6i- Ghi nhAn thu6 thu nhdp hodn lai phii tri trong ndm;- Hoin nhdp tdi sin thu6 thu nhfp hodn lai cl6 ilugc ghi n tir c6c n6m tru6'c.
21. BOn li6n quan
C6c b6n duo. c coi ld li6n quan n6u m6t b€n c6 kh6 n6ngtrong vi6c ra quy6t cllnlr c6c chinh s6ch tdi chinh vdctrng chiu sp'kiiin sodt chung hay chlu inh hu6'ng d6ng
Trong vi€c xem x6t m6i quan hQ cia c6c bdn li6n quan
trong hir,h thf'c ph6p l1i.
bin ch6t cta rn6i quan hQ dugc cl-rir trgng nhi6u horr
n lf doanh nghiQp
rong quri trinh b6n sin phirn, hdng h6a, cung c6p dich
trong tuollg lai ph6t sinh trong tr.rong lai til viqc:
i6m so6t ho{c c6 Anh [ru'6.ng d6ng k6 AOi vOi b6n l<ia
clQng. C6c b6n cfing duo. c xem ld b6n li6n quan n6u
, chunB.
ffi,>l qr
w
vAx pHoNc coNc ry cp oAu ru c0xc NGHTEp xruAu oOwc DUoNGl62B Diqn Bi0n Phrl, ph 3, TP. HCM
v. ruoNc rrN Bo suNG cso cAc xuoAN MUC r
T. TTTN VA CAC XTTOAN TTIONG DTIONG UrN
-.x- I len mat
- Ti6n giri ng6n hdng
- C6c khoin tuong duong ti6n
-ir ong cgng
z. cAc xnoAN pnAl ruu xnAcn nANc
a. Phdi thu khtich hdng ngiin hgn- C6ng ry TNHH DAu tu Lu6ng HiQp
- C6ng ty TNHH Xiy dyng vd Sdn xuSt thitit biTh6ng nh6t
- C6ng ty TNHH Thuong mpi Xu6t nhflp khAu Vintech- C6ng ty TNHH Thuong mai Dich vp Vfn tii Du lich- C6ng ty TNHH Hdng HAi Phri Cudng- D6i tuqng kh6c
b. Pltdi tltu khttch hdng ddi hgnc. Phdi thu cfia khdch hdttg ld ctic bAn fidn quan
3. CAC KHOAN TRA TRI.IOC CHO NGI'OI BAN
u, Trd trtdc cho ngttdi btin ngiin hgn
- C6ng ty TNHH XAy Dung Ve Ch6 Tpo Co Khi phric Dpt- C6ng ty TNHH CL- C6rrg fy TNHH Thuong rnai Xdy dq'ng vd Co.khf DaiNa- C6ng ty TNHH Thuong rnai SAn xu6t ve Xdy dgng H6ng- C6ng ty TNHH DAu tu Ludng Hi€p
- C6rrg ty TNHH SX TM Xudt Ntrfp KhAu Vi6t So.n
- C6ng ty TNHH C6ng ngh6 vd Mdi tru'd.ng Nam Khang- D6ituorig kh6c
b. Trd trrdc cho ngrdi bdn ddi hgn
4. CAC KHoAN PHAI THU KHAC
Gid tri
AT NHAP86o c6o tiri chinh giiia ni6n rlQ
iai doan 06 th6ng d6u nim 2019
H BAY TRTN BANG CAN EoI KE ToANDon vi tinh: VND
Nsdy 30/06/2019 Nsdy 01/01/2019
753.926.381 69.447.165
146.748.490 594.687.961
900.674.871 664.135.126
BAN THUYET MINH Ao cAo rAr cHiNHCho giai doqn 06 t ing diu ndm 2019
Ngdy 30/06/2019
132.103.1 s4.979
544.533.680
60.726.879.345
4.636.685.401
9.213.530.990
33.3s6.000.000
23.625.525.563
Ngdy 0l/01/2019
85.846.644.759
13.3e2.jm'-:i----{'(19.757 [email protected]\
r8.eo64l$mlt/ilI8.813.43til8t{t'roi
,i xrgu todlj'lllA
Nl[M-/z+.stalWcD
a. Phdi thu ngiin hgn khtic- Ky cu'gc, ky qLry
- Thuti GTGT cria tdi sin thu6 tdi chirrh
- Ph6i thu khric
+Da tlru ldi tiin gui cd lry hqn
b. Phdi thu ddi hgn khdc
- Kyi cugc, ky quy
- Ddt coc thu6 Vin phdng Ha NQi
-ir ong cgng
382.032.3
3',7.260.
344.172.3
344.772.3 29
923.090.
909.090.
14.000.
Ngdy 30/06/2019 Ngdy 0l/01/2019
156.s65.325.s78 78.0s6.396.340
27.196.652.366 t7.334.1s2.366
22.120.408.440 8.713.461.397
30.906.291.000 25.297.484.9s0
12.980.796.0s0
13.457.896.000 4.481 .6s6.000
27 .624.467 .s26 3.926.733.153
20.696.344.000
14.563.266.246 5.322.|1.824
Ngdy 01/01/2019
Gid tri D+r phong
494.285.1 39
97.477.3s5
396.807.784
909.090.909
909.090.909
1.305.123. r.403.376.048
- Nguy6n li6u, v6t Ii6u
- C6ng cU, dgng cU
- Chi phi SXKD d6'dang
- Hdng h6a
CQng gi6 g6c cfra hirng t6n kho
VAN PHONG CONG TY CP DAU TTI COXC NGHIEP X AT NHAPxuAu DONG DI.IoNGl628 Di6n Bi6n TP. HCM
5. HANG TON KHONgdy 30106120
Gid g1c
86o c6o tii chinh giti'a niOn tlO
dAu narn 2019
Ngdy 0110112019
Gia g6c Dv phdng
s.670.47s.281 -
1.923.352.519 -
2.011.4s3.865 -
9.605.281.665
Thi6t bivin phdng
T6ng cdng
599.154.852 243.4s3.870.
29.424.100.
931.076.\10.288.000.
18.205.024.
599.154.852 272.877.97r.274
6.541.307.089
3.470.90s.376
10.444.017.859
20.456.230.324
6. TANG, GrAM rAr sAN co olNu nUu uiNn
Chi ti6uNhi cii'a
vit ki6n trric
i6 TSCD hiru hinh1. Sd du tl6u k) 7.382.946.4312. Sii tlng trong k)- Mua trong kj,- DAu tu XDCB hodn thdnh- ChLryl5n tdi sin thud tdi chfnh
tlrdnh tdi sdn c6 dlnh hfl'u hinh- Phdn loai lai- Tang kh6c
3. 56 giiim trong kj,- Thanh ly, nhu'o-ng b6rr
- Giirn khic- Phdn loai lai4. Sii du cuiii kII. Gi6 trihao mdn lur. Sri audiu k) 2.03s.s66.11s2. Kh6u hao trong k], 338.221.350- Kh6u hao tdng trong kj, 338.221.350
- Chuy6n tdi sin thu€ tdi chinhthdnh tei sAn c6 dinh lifru hinh
- Tdng kh6c
- PhAn lo4i l4i
3. Girim trong kj,- Thauh ly, nhugng brin
- GiAm kh6c
- Phdn lo4i lai
2.373.787.4654. Sli du'cuiii kIII. Gi6 tri cdn lai ciia TSCD h['u hinh1. Tai ngAy tl6u kj,2. Tai neiy cu6i ki
Ghi chri:
y m6c
thi6t bi
1.769.457
424.100.534
93 r .076.1 50
.288.000.000
205.024.384
.890.104.704 456.263.8s4
30.619.494
30.619.494
467.634.5L7
.142.94s.835
.324.688.682
.357.739.221 486.883.348
9 .s81.664.753 142.890.998
112.271.504
Y-
7.382.946.431
5.347.380.316
5.009.158.966
1
1
45.381.934.673
16.836.475.36r
10.511 .786.6'79
6.324.688.682
62.278.470.034
198.071.936.067
210.659.561.240538.130.770
- Nguyan gid TSCE hfiu hinh ,rdt bg da khiiu hao hdt vin cdn su dqmg; 3.202.778.522 WD.- Giq tri cdn lqi crAi tl,cua TSCD hiru hinh dimg de the
210.279.869.853 I/NDchdp, cdnt
"6 dA* bdo cho cdc khoanvay;
vAN pnoNc coNc ry cp oAu rU c6Nc NGHTEpKHAU oONc DTIoNGl62B Di6n Bi6n 3, TP. HCM
z. IANG, crAvr rAr sAN c6 oryu ruuE rar cuiN
Chi ti6u Nhi ciia,vit kiiin trric
Nguy6n gi6
du tliu nImSii tlng trong nIm- ThuC tii chfnh trong n6m- Mua lai TSCD thu6 tdi chinh- Tdng kh6c
56 giiim trong ndm- Trd lai TSCD thu6 tai chinh- Chuy6n tdi sin rhuC tai chinh
thdnh tdi sin c6 dinh hfi'u hinh- GiArn kh6c
Sii Ou cu6i nimGiri trihao mdn
du tl6u nImSii teng trong n5m- I(hAu hao trong ndm
- Mua lai TSCD thuC teichlnh- Tdng kh6c
Sti girim trong nIm- Trri lai TSCD thuO tdi chfnh- Chuy6n tdi s6n thu6 tdi chinh
thdnh tdi san c6 clinh htu hinh- Gi6m khric
56 au cu6i nEm
Gi6 tri cdn IT4i ngiy namTai cuSi nrm
UAT NHAP
M6y m6cthi6t bi
8.205.024.384
8.205.0243S;
8.205.024.384
5.643,201.052681.487.630
681.487.630
6.324.688.682
.324.688.682
.561.823.332
Thi6t bivIn phdng c0ng
r8.205.024.384
18.205.02438;
5.643.20t681.487.
681.487
6.324.688.682
6.324.688.682
12.561.823.332
86o c6o tii chinh gi[,a ni6n ttQ
06 thiing dAu narn 20l9
rnd['|{lufcHrlt cll
vAIJrHi
:TI
vAN pHoNG cONG Ty cp DAu rrr cONc NGHTEr xu T NHAP xffAu uoNC nfffi tAi chinh gitra ni6n tIQl62B DiQn Bi6n Ph[r, Ph 3, TP. HCM Cho giai cloan 06 dAu nam 2019
8. TAI SAN DO DANG DAI HAN
a. Chi phi sin xu6t kinh doanh d& dang diri h4n
b. Xiy dgng ccr bf,n dO dang
- Mua s6m
- XAy dyng co bdn+ Nhd mdy hoi+ diQn+ stiy him Heineken Vilng Tdu+ Nhd may diAn rdc BIIYASE+ Nltd mdy Linh Huong 2- Sria chfi'a
C0ng
9. CHI PHi TRA TRI/6C
a. Ngin h4n- Chi phi l6i vay ngin h4n chd phAn b6- CCDC xu6t dirng- BAo hiiim ch6y n6, b6o hi6m rrii ro tdi sAn
- Phf ki6m ifinh, rlinh gi6 girim s6t ld, n6i hoi- Chi phi cii t4o, l6p tlpt, stia ch[a, thay th6- Chi phi thu€ vln phong, hdnh lang- Ciri phi kh6c
cOng
b. Diri h4n- Chi phi l5i vay ddi lr4n chua ph6n b6- CCDC xu6t dirng
'.,1- Lrlt plll oao nlern
- Phi ki6m dirih, diinh gi6 gi6m srit ld, ndi hoi- Chi phi khric
c0ng
81.004.835.673 983.093.982
Ngdy 30/06/2019 Ngdy 0l/01/2019
Ngdy 30/06/2019 Ngdy 01/01/2019
983.093.98;
136.363.636
846.730.346
81.004.83s.673
78.603.799.614
2.395.886.0s9
s.150.000
1.03s.931.948
277.347.495266.319.083
12.175.004
2s.555.913
22.581.81 8
32r.095.292
133.462.9s8
'843':mh27.rso.&lH;[;t4.735.000ru vnh
38.3 g2. I g4Kt'rodt
1.961.006.553
355.89s.931
30.125.581
45.397.292
252.828.466
l.l t3.068.291
319.764.962
43.036.549
76.956.211
321.149.248684.247.270 1.873.975.26t
r8 r .2e3 r8,q;11)709.833.80z=iir'l
-\v//
.U
N\.N.
B,
.\ac'
U
M?\,:N i\iq
su,G .*s'sos'!suE.8,t. -s
..s 's
\.Y.H s'ss.$\) 1'
\U..G sQ'=o- \'v':P€\F! ':uo$
.s=-+.r.<sr'..bM'r-s-i:
'Sq\-s.i q,
L.(J\
bo,.sSQ*s}!.- \.)-e>,s b.t>Mbo s-.s's
I -!o.&<s. *:'go
='Ss<.8
s.<*-t
-riG..s\^:u(J
.'i '.qrbot
..i rU:ES< oo
C{
6?o
€ta
t'-t-
r-t'-
'sroS><SYseS=SY-U Udoq*i c')
Oc.l
)cS
,<d
's'e USYseS:<SYS9EE*i co
M
\a
tr"o.
U
U0
\\R
o\
a\os\.s'MY
s.{\t
0o
-u\\r.(Urss *a b!.E := '=. Ai&o'(o'
=g E Eq')
\"! t -Y € rs=8.'=ar<oE5 i a 'nFA: 'a ..e :E '-((l \^ 'v '(S'qj\SU=tr>S .S S. :=':H "E _ .$.* - \s oo-o-:i7 S oo
$S.,s.6,e I S'sS;\ *i f ? S'1svv\Nl*ldds s d
zU
F.
F
z
U
U
(-)f
t&Fc.i<(6,
6bo
.a
=t!--.i
o-
<()
co
:9'IJJ
c0(\
lttttttt
lttt
tttt
rctov
SYI
SYse 9Rr:F.l t--
l-lO
S=SYSAS><SYsQRHF{ r:\
o\
N
\S
<o.
(6)
r5u!
/qg
\6(J
z
z
D
zFDX,lEl.
zzU
FD
U
F
zU
z
zr(
lt
tt
vAN prroNc cONc TY CP oAu rU cONc NGHIEP xoONc DrroNGl628 Di6n Bi6n Phfi, Phuone 6 TP. HCM
11. PHAI TRA CHO NGTIOI BAN
Gid tt'i
Brio cr{o tiri chfnh giiia ni6n tlQ
dAu narn 2019
Ngdy 30/06/2019
Gid ni Sd cd kha ndng
trd no.
12.538.243.291 12.538.243.29r
1.676.787.450 I .676.',787.4s0
4.389.970.900 4.389.970.900
3.465.148.722 3.465.148.722
2.083.298.000 2.083.298.000
151.316.000 151 .316.000
771.722.219 711.722.219
a. Ngiin hgn
- C6ng ty TNHH Nhd m6y BiaHeneiken - Tidn Giang
- C6ng ty TNHH Thuo'ng maiDich vu Phan Vlnh- C6ng ty TNHH DAu tu vd Ndngluo-ng Thi6n Son
- C6ng ty TNHH Dich vu DAu tuXNK Thi6n V- C6ng ty TNHH M6t Thdnlr Vi6nDich vu Thuo'ng mpi Anh Chdu- D6ituqng kh6c
b. Ddi ltgn
C0ng
c. Sd nq qud hgn chua thanh todn
a. Phdi nQp
Thuti giri tri gia tdng (*)Thuti giri tri gia ting hdng nhdp khAuThu6 xu6t, nhdp khAu
Thu6 thu nli4p doanh nghiQp
ThLui thu nhdp c6 nhdn
thu6 t<h6c
b. Pltai tltuThu6 khac
Ar Nndr KHAU
Sii c6 khd ndng trdno
47.414.146.280
3.686.964.4s0
4.129.296.600
2.336.537.795
32.249.298.000
3.193.072.878
1.818.976.5s7
1.996.s12.380(296.643.411)
87 .631.372
38.284.18 r
2.136.888.576
22.351.662
8.000.000
Dd n)p n"ong bl Ngdy 30/06/2019
47.414.146.280
3.686.964.450
4.129.296.600
2.336.537.79s
32.249.298.000
3.193.072.878
l.8 r 8.976.s57
3.806.006.77s
430.327.375
3.121.707.374
50.238.400
203.733.626
01/01/2019
s00.000
500.000
47.414.146.280 47.414.146.280 12.538.243.291DIC}I
d. Phiti trd ngrdi bdn ld cdc bAn fiAn quan
12. THUE VA CAC KHOAN NOP CHO NHA NUdCNgdy 0l/01/2019 Phai nQp
\ rAr cr\r VA
irl
1.448.250.522
87 .631.372
38.284. r 8 r
1.090.792.376
35.005.942
196.s36.651
4.354.268.633
r 33.683.964
4.16',7.803.574
37.s84.120
15.196.97 5
- 500.000
- 500.000
Quy* nan thud cia C6ng ty sd chiu sw'ki€m tra cia co q thu6. Do viQc dp dung ludt vd cac qui dinh vi thud rt6i t,r)'inhiiu loai giao dich khdc nhau c6 thd dugc giai thich theo nhiiu cach khdc nhau, s6 thud dttqc trinh bd|, 1y2, Bdo caotai chlnh c6 thA bi thay ddi theo quyil din]t cua co quan th
Phat sinh gia Pltdt sinh t 30/06/20 I 9
Ngdy 30/06/2019 Ngdy 0l/01/2019
641.324.773 585.084.988
641.324.773 585.084.988
(*) Sii thuii phai nQp trong k) dm do duqc khdu trit.
13. CHI PHi PHAI rNA
o. Ngiin hqn
- Du chi l6i ti6n vay
b. Ddi han
>.,ir'ho
^rcbo
!
\
bo
.o
so;*
\oo\S
!
4l(l
od
Cl
s
uo
ho
'(JO\FQ
e!
\TEN'>":S. ;N\{:
.hvsonoo .o
'(o .Ac
s's'S\
S
si>!\o15oo>.:
,,t \J\:
U
oo .=tiuol'sSUs -s's9p*r\
vh
-bo t.^z:6a "t)
.* .S
e-ts\-XU
t\ ^\A<:^\
ci
N
V)
.(l
1UM
^t\\s
ovibo(oUot)
U
U
ba
b.A.
l.o
\\u
'!
oo'
SN.\S
h0
'(\)^\aOo
.B
\
b0;B
b0
ot-\oo\
V)
oo
Ni;I
bo
M
af
>.
S.
,x
bn
\
SSe;\o>.N'
,(aJ
cq
v'.(J.Lb'-r
.aoU
L
.Brq.
o
UoO
N.\
G;;*
,rfil Hi,u Hl
.'ir It, Vi',tH l(i rqr[ir r0Ait
:iA NAry
@3,
ci'N.a
;8
'sU)
UQbo
*t:,B'
x
.Nov>.
M
(-)oU
U
S)
M)s
b.
l,e
N\s
.s\U
s
tt
osssrrrOSSSOSSScicjcie;osssoQss6cisi\iF-SSN\oss\oJdei*i*rOrOr:
rln s =Slh ci O
sl€ od cial(a \a oSl\ ={ cal\ oi oGlh t.r Oil? "r 'r'b'l on c.-col
"ls\lh \n o*laO OO Oslo\ o\ o
Sl$ s eAIN \O O;lS .{ o^'l \ oo \o'slN -;El*
I
.o. *ltE -l-ol.b NlE ,EIFtrIr= -l.- )thn'1(d I
_ \, I:hd.= cl€El
t,6 \Ol!oloal.c 6J()olo'ol.Gl .-l
a6t.H,-tb0
€lul
I
I
I
I
I
I
^lI
I
I
I
IOIZIpt)lntelzt.ololDIHIute<lEIzlFI.slxl,rrl. IEIUIz*lE QI'8;lbal uF:l 'j3el.Yo. \ol il(J:ol F
IEI .3
e El tEEI 3e:ql Ezal v'9 sl e
l3l r,s sl =--l
SSE
os9S'Ey s.s sf .RE s6 u.-"N t^!) s-r!"-FjF' r= ='.1 p S
$[i;F*es#s sr
cliatr?a
F-
ra
6tiaF.(.l
rr
rn
inF-r-o.tN6\o
t
t
€r-\orn
aoo\
O\ O\O\ O\qqo\ o\O\ O\f- r*i .-'in (a?a c.t6l a.l
O\ O\O\ O\qqO\ O\O\ o\\\in (.)..'1 .1(\lN
O\ O\O\ O\qqO\ o\O\ o\\\inr)nc16l c.l
ho.(s
<(!b0zF2
IzF
o
.oE6!E- <O'p€e.)
s3'oo+1 2tro -^ .<o\@ -
hboY(O=Q66'aO
(J
?9 OO Ol+).<r O\O?A OO OI,OO +Oqa oo or-6 rr-aaa io or.icj.doeuqreoiO-OQO oO o(.)O co5Qa(or.)\oo$NQO F-O N\ON OO\Oq\ 9=q cq\ nir-( C) ca O t.- tA N F- \a)a.lcact*(r)at--
Qa Oo Ofi.tr O\Oaa Qo oino s-qa oo oFo r..--Qa Oo O?aA c.Oea QO o-6 J-?q qq qeq "1 q9a tnO \nroo.+N9O r-O Gt\O(\ oo\ooq\ qn cqi nqr1 O c.O r-rAc\l r-t.)alaiNFrr.nGl;
Qa oo Q-N O\OQa oo oino +-Qo oo or-- F.--Qa Oo or-O F-o?A OO ANA NOEQ OO OSO <-Oea tr)O l.)t'-o ooo\eoF-Oc.tU.\or.-=f-N\OoOOin.i.iooF-c.lc-tc.)f-c>*Ci(r)alciN-(r)Fl
€>OOOrtsf,OOQA OO CA O-VVUUUUeo ao odo do€)o oo oo ooeO OO t-O r-Oed oo vici \ooq\oo.o\oo.lc.H€ c.l oo oo N r* ca c.l\O ca O\ ca t-t C.l aO |r)f-coC\-61
QOOOI\O\OOOeo oo oo --OO OO QO OOeA OO rCo -f,Oeo oo o\o o\ooo oo tao (r)0co cid vio c.i c.;E\O O\O f-oo $tnq\ e1 9q n-eOO\O\O$f-trlf-.iN+.AN
oooo'\o\oooEO OO OO OO
V99UUUoooososo9OOOO\OO\oOOOOiAO(r)Ooo oo rrio oir.iO\OO\Ol--oO+(r)q\ en 9q =q-OOo\O\Os1't--\f-.i N+ l.) C.t
c{ ca $ \O t--
ctrtr.o6E€zzYiE:E2 : Eac '<() S..c.l".o 'I 4'=
-'E€e!\e<a).!G. .(g .r .rss .(! E >Es f c' ooc-
s---=-* 9P o- a .GgOi:F.o'=S E E 8 H:8A8v A = ^ 5 !.o. o- o.'s A P U.:oooStrFZFITrOFFFE E'qo bo bo )4 tr bo oobor-tr=ctrG.Ec-c-N'.,8 S e e 'E : € e E
SsP pfr P f sF PF
Mr$
-\v'o*Ur(o4
L
1,
's
M}N
*\( P.oQU
'(oq
o\
\a\
q
a.
o\Sa\o
=liiMRI
.o. -l,tr -l
.E RI- ,6 I!! trl15 -lbD,<(i I
- 'ol:bd-E .(nlcJ -tr|,c rOl:ol.c! A.llJ olo i<,l
iE :EI
H5l
I
I
I
I
I
I
I
I
I
I
I
I
I
I
zlblbtalUIZI.OlolDI
VIo-l
7lilF. I,rI]. I
EIUIz-lu ilz+l.i ;l: Fli-il E
= .=.1 .4,.< :,I IENYI Ua rOl rO qpl 'nI 9I .E
P}I E'g f I b' =l Z
EEI s
)rr C{ I'-* \o I rna -l t_(
(.\lc-,
s $ .,$'s;s.i t ss : 'e. -i'.-.Y N -:ss '..+'
ss i,::'o i do--.a\S' X o\'(q).S;i "-\N TO Ntss,s ss. \ \.=\ -o r -)J
$:P $ N
^.\\\H: a's'ilR si\ .l \'.5S N N{ts $ is\'s $ sq*So-
(\l' q'Ss-\ =-aSS N.Ss 'R S'E"3< "e.sY$ $,:T.i TN\.: 's -8
€.: ss^.af'
! O08";x $ -N\-q-s\^^osi- ho :P q)s s a-s
%.\ss s€'.o \ .;x G'\.:: rX -r
I} S'S-i'4-\sUtN,E^a..E *d N,SE ,sbaS;= S.X,c\ ,*G'- -: : -oo$o"S
NE R€_:f I \7\S^= d ooi.,x \ s
:\b.i g. .$'sr; $rQ',o o X\. -a F- ^rH $ R*=> \:\s i Ys.s r i*i \ ;:!c u to o.'r\s,N<
S* F *Es.Fi sS d
EES SiS$"pQ "o.EI
^S % Qj B "? b4,iu lQh.a oo s -6
I € ilE € * S
S E..r S'i'l S
$,$N I '$.s tS s It $S $o s'x €.u
i\i
: (q)i*O
's-4
ii'oo
Iu(.)
'<q)
,()'o\'s'
Oo
'(o
' (u.
.G
o-a
,ts
.BU)
b't.>..\c'
boN
oq)
'85S
uV)
IN
o\*t
\(o
bo
v)'<o
>.v
U\U
o\
a\oa\.$'bo
!(q)
*tM
\U
B.
,\
ba
'10\
U
s.
o\
a\oYc.)
.c'b0'
N\o
o\
^f
\nrt\o
\O,
4'Oo
b0
N\o
o\
^f
\n*i'A\o
4Oo
s
bO
\tr"o.'{o'\)
\ss
v:\
>.'.,R'-S6hss-FQ\
a.adoo\sQr\*{F
tVoo .Ctbo€s\iol\ \-\oo{S5'a\iq\- .B
.u*s\t.*=e9.-'s .Hoou\-oog.S
,E .:S
9. bas
sE:ls''o 'x^asNgohS
'S v1.a .(O
NS's>ls -sAU.aE P
rc S.'\= s:\ail.st\\-Q
NA.SN r-.4 U^Se.OE.GooN q
oo 'B' i\0oM\ r E-€ ^.,tts.c s6-t o..,. S 'B
= -;P -a
E.uNraS\)!)\eE*N'
s.x>:; .s
\ :- {i$stli"ttx -t{i lJo=aJ$ t-A
i's \
'tEsS sr..rus ss*i;s!.4 -i
t*F-o\l.,iat-$?a)
cI6
F-.
rro\lnrat--rf,?a)
N]-l
Nr.-F--o\in6ir-!nN
ra6lo\
00iao\F-oo
== ==er- r-
6e ;=3F FOO vooui d\a &Qs3 3q19x olcor-V +riO\-O-;-:n\ !-oo o9 \o c"i xj .i c.i c.iq*-t+
?P eeer-- r--
A6' EESF F!?q'' Soovi .r;qe RsFs 3a9r c.i r; F_+ +QO\ -o-iN\ R-Oe OB\o ISqtc,i 6i
=x =QQr_ r*-- tttF F.rQ) .qo(idri r;Eq sR88 3frR aS=: =q\ \c1c'.!q o
nN -ic.i d6i o.i6l
el tl-lrEiN c.iO\ o\996ooin6o\ oi(- r-6oo
\o\oooorr€oo ooo!+O\Oo16VO\ONoltf)O\O\-tr)\O O\ + t'- sttQO\ O\O\O?Q I--- N \O \O6l O \O t'* F-iA=f,-++=r-l\o\oooorr€0OOOOtlO\OOhWo\ ocj6iiAO\Or-ri9q n\=c?iO\ O\O\O(')C- N\o\o(.lq \?i\tn\f,-<-.+=t-l I
%
\
o\
a\os-
*l
.o. -lItr -l-ol.b Nl,6 I$ =lrl -l
ho..(il- ,trl
ES.r .(!losl
,d \Ol!olo-l.G EJq.) oloEl.c.-l
ZIolbtAIC'IZI.ololDIEIVIo. I
EI
=lII,r-l. I
EIUIz-l,. zlz?l'g;l- Ft5^l' clD <(s'l
"1 Elt+l ^lO. \olu9t> .61F=lo o-lz .il'Q f I
U:elzalo. Olznl's Gl
'N
IJ
bo
-i
M)R
-lr }J
()'(o4
S
TN \O F-.f
b0c.(q
ES; tu <(gT:E'2d L Ec j: .<(.) i-":9 A'C, ZE .6. :. r:i-.(U=s. 'F >f 'r-s;-7.: H f.!d F
s .H'$ ?;stt ro E OO;erE_,S A e Ug; -yE.H(\J Z, <O 22.= i* --:s F Z r-t-E ^10' -^t;.*' H ry+'; i'..8:' E '(g 'cd ,cU ,6.I;e? 1"22t;Ei.i6'F,g'5,'$E €E.B'ic'Z Z=ZZ b. L, oo
:>+ +:9'++z +.8st>rq.)
h;llvitt ttilu utrn\
.iruviu.,t rE'toAl
r,r TOAH
r, NAMI
@
' e' s.s .s':Eg0 s'u *{s\!: .s s 'H"s'd .s 8 's.ls G'3 SX's .b. :r t 'e.7r '= R'^ ''q -a,j'ti' i.s'P >'.$ J X riU .Lr'h \ Y
u\!R-tQ.\ \.-: % S'S
..1' s .S $"$ tIYN'\*S.$: p: sst,.* SR $sdS .$.r Sp.S-9Sa\u).ts n: ,$s.s
S sgc *oop tS :Eln s's Ntg.\
- .E '. ,N .O's I: $su,i tS irs: s = SG:{ s.= si ;;s sSN's .s-s Eto
S S;i sS!' 6rF" H S.SS \ ::'9 &'X r^B' rc.1 s;ri l;i
='s'eN sS ss x:b -i' uo : .S iXI :x.S s.tsjE se s;st bo .:.F!s
$ ..$E sEi: Ns $;tP 'bS ..S;r.SP t-.G' \Hef'.:-.{-r\O$\"4-E s'd E;sE ir :s.B'.s :\ t'$..sr ''ss',$ist€ "B$ ..iss5 ;:t .-i s& !.* R>.8o Y S G!-l\s s,3 Sil*i'.E -r. X'i'P
f. $s $rs$ Rx ssi* e! asiE ild, N's,ris sp $(NU I.S " a Ft\ R U:=Ei.*S S s s S st\ "i"9 i.S"a S'iH s $: E $s r^ c-cilX U-S S-q
Es S. ; S $ i:d.s $.S;i go s G\J n,.A u {..: :R ir IN p'!Ni'H3 E sG i *'F'.eS,u \.i yE.i.it > t v \a--a
:V)
U
(\).
.,$UM
U>.'c'
.R
o0
x
)N$.
.!,h
U'
b0
oO\s'r
-sj.b.
, bo,/(o1\S
t.^
\.-!
aa'
oO
s\\o.
J.(
ploO-
oF.;
e.\\t\:5tod,Sr\i\sr
.iSiQ ,a.- l)s-\|(l
.$s-a .B
u .o{
.ss;\
.B (=
6sOo ,!ssu$s>'i ^sutJs rii.sv-t' sYh/:r .E0o\S O.)':9 .i\...;. s
.x s.s.sU,Rs\.r oii ..s\ lii
..s-'b
pI,s5U
-i':sE'<a;8;s oci's\.aS.*NriPci\g\s 'B'..ts M'isos'IS'(o \-l c-.r
*t;.:BY*Ur€
Nts-s\Ndoo
''9.s;:r-\s.\o\g0 .s9onfS-
o\\qt{
Y\4,
'.S
^t
"sV)
IN
Nuu
\ob(
aL
o\q
q
lB
co
Sr.o
<q)
"4,
q.
bo(O '(Q.
c)lv
Mx1(q)
-a(q)
-\.U''Oc>.'s'\M
-\ ,r
(\J. !,B
'E 1r
.s.
,!c.B:4'ls .:i
-\a.
v
b0
'(q)
-a'r(q)
U'o
's'\M
( \J.
),(:
ou,-a
;8,'B
4
rio\)
..$
.&.
..8q.s\i
rdOo
\oMo.
\oo\q..E
4IN
.A'
$..s
t^|a\
..$.s s $3 'rTi i rE $.5':g .E sI 'FtS s. {,.:i.I S ES its
F X e .$r, bos$ N Ys .t.N$ ..$ s"
F'iP.,b ' '$
.S
0R S .St.S>.t % 'S-s ,-Srr de, g€ StB ,B$o it ss.N \.6 XE Io:S x': s.so '.5Nt Nx ;€ tG.- r-.ti SE ts'N sE $: ,n!.'s sa.E ",8 t \$$ Sl si s
..s.i pN SS.S S'JN-c \o I S-t.r tir o..R' :*s s':t iN \NS s
s..s sR R..s! $.;E ;Es Nd'd SS'B s.g .: a.s s
oaR $: !E;: i,.= s !.,S X S.''8S SiS i,:'s i'x% 'bs,3.s iE 'r,$h si: sS l?F,S. S^-.S :N N- \ dS',U !'s !$s ba€S €t S'S I $*Bi ..gi $4.:E !r('t s:$ BIS $= S =E-r &n.ts >.N P N !o x-'ts'N s
iS $:B 8t$ :s
$E ilp $,t'S :-s r ss >'as
=\'3 *x sss R'..r'lJ R <\ N..S S \\t RS >xa e'='sl N:6 NRS 3d3o =(.rdS R; S;ss .b's"S Jt SnN S:'(Qs\'.-=Ss
=E +S E'sH R.*s €*$ Fs,s e$'r; ; NS,a i,S,Y '3$ :Blf' !:go- S.s i.':SS *R-S.s eN Xs:^ S\.G l'.G I.or.S X$.
irS F: est '$S..x ss ..4"s'€I; Nil '8$.:^ $.8$it q$ $i'$ t$i
S"9! S,D $.:'g 3t'.:'d; lbo !';8R' S'S0l;r S..E i=,.S hlpia(o.\-\X!'dXss -o -s s.p. = ) I -'8..G.'." ; 'e S 'G s .E .S
S''So SR' e'!'6 5$'A:s. As A:S 8N:s'*'$ e'i aN.€ S't
NE
)(O
=,<(dto0{
c0,oio
bIoQ
U
F".ii((l|.
t)\ob0t3r
q
((D
aC
:9'ocoNv
<o.
b!
(,
z
z
zFDX,ri.
zzU
F
U
F
zQ
z
zr{
ln6o\
N
al\o@
fa
saa
(\l
(\t
aa
r<o
.<oo
rcir+c.l
a-o\.100
tc.)r-+cjla)
ao\e1oo
(\t.+r-\oo\r-tiar+
ol+Fr\oo\
r-s?oat
6l
\9raqo\|n+6?a\oN
iao\
o\lata?a\o
6l
lillslclltle5 .s ' lEll= I :,s; Elgll?l PigE q!.lEll sl; E es"P plsllsl y e sc:El'=llcl!'EE
iEelillile;.s
€oor€\o\ON=rr€of!qia o\ia c\O\ -+fiN(\l
rcool€\o\o .\v t--QOiQNin o\la (\q=cfqN
N
00
(O.U
.(O
E .<o
<c!. iE!r
b.oEl
r(0)
=,-,<Gl 5t>1
.3. =
=l=
=.==€l(l*9
=,<cEbrg)c!. Q
ts.<o
U
's;\<o
.o.-liE -l.E RlE trl
)(dl,g
=lbo {(dl_ !o{
EgE -dlosl!t,c! \o I
o-l\ct E.le olo iol
.Gt .+la(El
bdol-cl(-)I
I
I
I
I
I
I
I
I
I
I
I
I
I
Iolzlblbtololzl.Olal=lxt7lDIXIo. I,ri. I
Hlslll,\\Jt€z:l .be il ^3,?il s:ql sL C'I' cl ^:p .s.t ts'X dl ro0.. -l tS'Qg r>', .61 .D ':SF=l r!s
E}I E N.o{:l v) ()
;EI B E'9 s.l ,V Et .-l Y
zal'*gl :
p
vAN pgoNc coNc ry cp oAu rU c6Nc NGHTEp xNHAP xuAu oONc DTIoNG
Ar
1628 Di6rr Bi6n Phtr, Ph HCM
b. Chi tih v6n itiu ttr cfia chi s& hitu tgi ngdy 30/06/20.
- Vdn g6p cria Nhd nudc- V6n g6p cta c6c ddi tuqng kh6c
c0ng
c. Cric giao dlch vi vdn vdri ctic chrt sd hfru vd phdn ph6i
- VOn itiu tu cfia chfi sd hftu+ V6n g6p dAu ndm+ Vrin g6p t6ng trong kj,+ Vdn g6p giAm trong kj,+ Vdn gOp cu6i ky
- Cd t*c tqi nhuQn tld chia
d. C6 phiiiu
- 56 luqng c6 philiu rfdng kf ph6t hdnh- Sd lugng c6 phi6u cld b6n ra c6ng chring
+ Cd phidu phi thdng- Sii lugng c6 phi6u duo.'c mua lai+ Co phidu ph6 th6ng- Sd luqng c6 phitiu dang luu hdnh+ Cd phidu ph6 th6ng
* MQnh gid cii phiiiu dang luu hdnh: 10.000 ddng/c6 phiAu
e. CO tit'c
f, Cdc quj cfia doanh nghiQp
cAc xnoAN MUC NGoAr BANG cAN o6l KE To
a. Tdi sdn thuA ngodi
b. Tdi sdn nhQn giic hQ
c. Ngogi tQ ctic logi- USDd. Vdng tiin tQ
tt Nq khd cliti tld xr? lj,e. Cdc thbng tin khdc
86o c{o tii chinh giira ni0n tlq
dAu ndrn 2019
Nsdy 30/06/2019 Ngdv 0t/0t/2019
120.000.000.000 120.000.000.000
120.000.000.000 120.000.000.000
trbc, chia lqi nhuQn
T* ngay 01 /01/201 9
_4" ngdy 30/06/2019Ti ngdy 01/01/2018ddnnsdv 30/06/2018
r20.000.000.000
120.000.000.00;
Ngdy 30/06/2019
r20.000.000.000
120.000.000.00;
01/01/20
r 2.000.000
12.000.000
.:)
iiU
i t)!(i lAtr 2.000.000
r2.000.000
12.000.000-
r 2.000.000
12.000.000
17.
Ngdy 30/06/2019 Nsay 01/01/2019
658,71 662,01
12.
12.000.
12.000.000
-5.
vAN prroNc c6Nc ry cp oAu rU cONc NGHIEpNHAP KHAU DONG DTIONGl628 DiQn Bi6n Phri, 6, Quan 3, TP. HCM
VL THoNG TIN Bo sUNG CHo CAC KHoANDQNG KINH DOANH
1. DOANII THU THUAT* VT NAN NANC VA CUNC
a. Doanh thu+ Doanh thu ban hdng h6a+ Doanh thu cung c6p thdnh phAm
b. Doanh thu itdi vdi cric bln fiAn quan
GIA VoN TTANc nAN
- Girl vdn cta hdng h6a dd b6n- Gi6 v6n cria thdnh phAm cld cung c6p
cOng
DOANH THU HOAT DQNG rAr CniNn
- LEi ti6n gt'i, tidn cho vay- Ldi ch6nh lQch t! gi6 cld thgc hiQn- Ldi ch€nh lQch t! giri chua thgc hiQn
c0ng
CHI PHiTAI CrriNII
- Chi phi l6i vay- L6 ch6nh lgch tf giri dd thpc hi6n- L6 ch6nh lQch r! gi5 chua thuc hi6n
- chi phi tdi chfnh kh6c
c0ng
THU NHAP KHAC
- Thanh lf nhuong b6n TSCD- Ldi do tl6nh gi6 lai tdi sin- TiAn phat thu ifuo. c
- Ei6u chinh thu6 gi6 tri gia t5ng du.o. c kh6u trir- C6c khodn khiic
c0ng
B5o c6o thi chinh giira ni6n ttQ
dau nam 2019
TRiNH BAY TRoNG BAo CAo KET QUA HoAT
DICH VUTir ngay 01/01/2019d€n ngdy 30/06/20t9
Don vi tinh: vND
Til ngdy 01/01/2018ddn ngdy 30/06/2018
1
16s.716.773.872
109.046.279.s43
56.670.494.329
Ti ngdy 0 I /01 /20 I 9ddn ngdy 30/06/2019
r 25.261.685.098
97 .197 .41 s.33028.064.269.768
143.888.944.060
104.812.542.008
39.076.402.052
Ti'ngdy 01/01/2018aen nsay soff@
ei u 3rBr0 t17.989.040ufui,,ltil
@i, KIEM IOAlt,iilA NAg
rrl ngdy ot/otizij@)d€n ngdy 30/06/201 I
925.565
T*ngdy 01/01/2019ddn ngdy 30/06/2019
34s.73s.373
32.2ss
345.767.628 925.565
Tiingay 01/01/2019 T*ngdy 01/01/2018d€n ngdy 30/06/2019 d€n ngdy 30/06/2018
7.433.554.282
3.241 .34'7
4.473.844.s6s
210.00t.6547.436.795.629 4.683.846.279
T* ngdy 01 /0 1/201 9
ddnngdy 30i06/2019Tir ngdy 01/01/2018
ddn ngay 30i06i2018
5.025.098
903.189.808
99.595.245
I
5.025.098 1.002.785.054
Cho
9.
l628 Di€n Bi€n Phi, 3, TP. HCM
6. CHI PHi rrrAC
- Ti6n ph4t, ti6n thu6 kh6c phdi cl6ng do vi pham hdnh c- C6c kho6n kh6c
cOng
7. cHr pHi nAN nANc vA cHr rni quAN r,f NH NGHIEP
a. Cdc khodn chi phi bdn hdng phrit sinh trong kjtb. Ctic kltodn chi phf qudn g doanh nghiQp phrit sinh- Chi phi rrhdn vi6n quAn lli- Chi phi vdt liOu quin lli- Chi phi dO Otrng v6n phdng
- Chi phi kh6u hao TSCD- Thu6, phf vd 16 phi- Chi phf dich vu mua ngodi- Chi phi bing ti6n khric
c. Cric khodn ghi gidm chi pltl bdn hdng vd chi phi lj doanla ngltiQp
CHI PHi SAN XUAT, KINH DOANH THEO YEU
vAN ruoNc cdNG Ty cp DAu rU cONG NGHIEp xNHAP KHAU DONG DTIONG
- Chi phi nguy6n li€u, vat liCu- Chi phf rrhAn cdng- Chi phf kh6u hao TSCD- Chi phi dich vg mua ngodi
- Chi phi bing ti6n kh6c
cOng
CHI PHi THUE THU NHAP DOANH NGHIEP H
- T6ng l-oi nhugn t<6 toSn trurfc thu6
- Ciic khoin di€u chinli tdng ho4c gi6m lqi nhuAn k6dinh lo-i nhufln chiu thu6 TNDN
+ Cdc khoan diiu chinh tdng+ Cdc khodn diiu chinh giam
- Tiing thu nhgp chiu thu6+ Thu nh0p duo-c rniSn thu5
- T6ng thu nhip tfnh thu.i
- Thu6 thu nhflp doanh nghiGp phrii nQp
+ Thrb thtt nhap doanh nghiQp phai n6p+ Khoan thuii truy thu, nQp b6 sung
B6o c6o tii chinh gifra ni6n rI$
dAr.r ndrn 2019
Tir ngdy 01/01/2019
d\n ngdy 30/06/201 gTil ngdy 01/0I /2018
d€n ngdy 30/06/2018
269.519.789
1.540.000277.059.789
4.374.860
4.374.860
Til ngay 01/01/2019
ddn ngdy 30/06/2019
4.209.458.230
3.162.346.130
95.731.984
8.000.000
736.500.402
206.879.714
T* ngdy 01 /01 /20 I 9
ddn ngay 30/06/2019
16.937.861.882
8.680.2s0.1 l911.193.274.309
2.513.328.066
l.r6l.608.763
Til'ngay 01/01/2018d(in ngdy 30/06/2018
3.025.507.377
T*ngdy 01/01/2018ddn ngdy 30/06/2018
8.I 18.879.6r 3
s.986.68s.9888.088.669.878
1.845.766.s24
774.239.95640.486.323.139 24.814.241.959
HANH
T* ngdy 01/01/2019ddn ngdy 30/06/201 g
d6 x6c
r 0.527.993.819
156.449.062
181.769.762
25.320.700
10.684.442.881
10.684.442.881
2.136.888.576
2.1 36 888 s76
Tir ngdy 01/01/2018ddn ngdy 30/06/2018
3.182.18r.073
2',76.984.778
276.984.778
3.4s9.165.8s1
3.459.165.851
752.973.805
691.833 170
61 .140.635
^
a\
v,f,x pnoNc cdNc ry cp oAu rU cONc NGHTEpNHAP KHAU oONc DTIoNG
Ar
1628 Di6n Bi0n Ph[r, Ph Qufln 3, TP. HCM
vr. rHoNG rrN Bo SUNG CHO CAC KHOAN MUC
Trong kj', C6ng ty kh6ng c6 c6c giao dich kh6ng bangti0n do doanh nghi€p nlnr gi['nhung kh6ng duo.'c srlr
VIII. NHIING THONG TIN KHAC
l. THoNG TrN vE cAc sEN LrtN euANa. Cic b6n li6n quan
T6n b6n li6n quan
Ban T6ng Gi6rn d5c, HDQT, Ban Ki6m so6t, K6 to6nnguo'i c6ng b6 th6ng tin
C6ng ty TNHH SX TM Xu6t Nhflp KhAu Vi€t Son
Br[o crlo tii chinh giii,a niOn tl6
Cho ddu nam 2019
NAO CAO LIJU CHUYPN UBN rB
anh huong d6n B5o c6o luu chuy6n ti6n tC vd c6c klroAn
Ban di6u hdnh vd c6c cd nh6n c6 [i6n quarr
Cirng thdnh viOn chri ch6t Ban didu hdnh
wriii
4t$\,\r --a' \,\" /-.-/c<
| / mhcil
/ororI tAr ct{
\ vlrr.i\.l,ll
v,tN pnoNc c0Nc ry cp DAu rtl coNc NGHTEpNHAP KHAU oONc DTIoNG
Ar
b6ri li6n quan nhu sau:
86o c5o tii chinh gi['a ni6n rIQ
iai doan 06 thiins dAu ndrn 2019
Gi6 tri
696.000.000
2.975.000.000
60.000.000.000
51.676.000.000
19.898.878.388
l628 Diqn BiOn pl.ru, phuo'ng 6, 3, TP. HCM
b. Cdc giao dich trgng y6u v6i c6c b6n c6 li6n quan
Trong kj,, C6ng ty c6 phrit sinh nghi0p vu cht y6u v6,i c
Ben li6n quan
Ban T6ng Gi6m d6c, HDQT, Ban Kitimsoilt, K6 to6n trudrrg va ngio.i c6ng b6 th6ng Luong, t
NQi dun nghiQp vg
0ng, phu c6p khric
TrAn Kirn Ban didu hdnh
Trilr Kirn Sa Ban ili€u hdnh Mucrn tiNguy6n Thanli Quang Ban cli6u hdnh Muqn ti
C6ng ty TNHH SX TM Xu6t Nhap KhALr
viet son Mua
Tai ngdy 3010612019, C6ng ty c6 s6 du v6i c6c b6n li6n
ii#fis,:i, N6idunBGn li6n quan
Ban di€u hd.nh 314 Ti6n I
Trin Kim Cuong 319 han kh5c
TrAn I(irn Sa 319 han kh6c 60.000.000.000
NgLry6n Thanh Quang 319 hpn kh6c 51.676.000.000
Xu6t Nn4p KhAu ViQt 132 TrA truo'c cho ngud'i b6n ngin han 27.624.461.526
THONG TIN VIE NAO CAO BO PHAN
Th6ng tin b6 ph6u du'o-c trinh bdy theo b9 ph4n theo kh vuc dia lf vd lTrrh vr.rc kinh doanh c0a C6ng ty. 86o c6o b6ph6n tlreo khu vuc d!a ly vd linh vu'c kinh doanh, duo-c vdo co c6u b6o ciio n6i bg vd quin ly cria C6ng ty.
K6t qLrA b6o c6o bQ phfn bao gdm c6c khoAn muc ph6nph6n chia theo n6t co s6' hgp ly. Cdc khodn muc kh6ngtlQng tdi chinh, chi phi tdi chinh, chi phi b6n hdng, chi
0 truc titip cho rn6t b0 phflri cfrng nhu cho c6c b6 phAn drLo-c
phdn b6 bao giim tdi siin, no.'ph6i tr6, doanh tliu til hoathf quArr lli doanh nghiQp, ldi ho[c t6 knac vd thu6 thu nh6p
doanh nghiCp.
Biio c6o b0 phan tlreo lo4i hinh kinh doanh
Chi tiOuthuongi
.279.543
.542.008
Hoat tl6ng cung c6phoi, nhiQt
TSng c6ng
Doanh thu thr:6niura voll
56.610.494.329
39.07 6.402.052
165.716.713.872
r 43.888.944.060
phdi tr6 696;..
Lgi nhu6n thuin
Hoat tIQn
17.s94.092.277 21.827.829.812
Ph6itri
60.000
r09
104.8I
O-t
o-^o-ch.<o) x
'E'.EPo.(E!s bo-bDtr
P
S'o.h
LE<o)'r
Eoootr='
<o- r)ov.:: o\hoeO<o' N-\FH
b0al-
OOL .N
.<otr=L9.<Q) N{U-aE-
.<O Ca
?s.o o0()C-C-L ,Ctf
oo.d
OCh0itro
<o-F
,(!tr'ots.,=.: .<6).=x>.
.td -a 5O:v/bo .5.
^\GLo bo-: t.6..(E 'e -=- P'6"d sJ'-cF=OE {o.oo booq' ,5PE €.5J
F+-
U:\T
.cd '- Og.N
'E "c '.lJ' U L
-I .(VL
:: .(!.-^+.N o. -E'o' 6. QC Eb.'si .5 tr
>,(B; v
e'i^o_C
S s :8.:_ .<oL-
6 = .i;.8
.- An q's i S:a()Y
.dH.=do: u.5(!>(!vu.(o) O O'>r -o .>- :;^J^.<U5":9 * 0--='-'
.Ft .-
l-=-.(d
'.= {(i := ,cd\-/ ro lJ >
t)
\f,\o6laavlroal
lnrnU;6\oaN€t
f.)
!+
N0a€inl,aN
l,n
inlno\
aor{at
O\ aO OO\oooon qqco\n+f-OoO\orr)o.+ 00 (n\O .n oo=qt(NOOcaN
NOc.lO\:tC-=t c]\00N<f,if,NNc] v'l c.lO\(n-O\ \O ttoq N\oc.t o\hN(\l c.l
O\ a.r 0Or006n 9qc.r rn +tr- O0o\O \nO+ d,ri\o ci 00n \ntnNCOciN
N O..o\ $ t--n q\00 N$W NNcl u? .1O\6-O\\O$o9 N\ONO\rNNN
6Tiains(+)
lr1c.l
!C6
(-)v\off)NN!f,la6lf-l
ta=\0?aa{FIviaNfa
6l[a1At?a\ol,n?a
s€
r)c.(B19Eoii-'(gbo=Eg= Io-.(dJ.6!
o- "GE'.- bo * b!p>trEli-Ep '8.= '9'3
!-.4{tr'
E ? {E ;E j.EE-v,.9'=e:5E'E'E i ; E e $*t;
=: ;F
=;.:'3>_vjf'yb€i:3 E fi ,9Eg
\O\olc.l N:nta) O\ci O\--q$*\o r-.\on
caoo
O\lt-- lr)oq v?$t'- \O\?v?O.+O\9
Oco
ttt
trt
\o\olOt c'l-nrr.) o\ca O\1n$\o f-\O c1caoo
AItr- ta)? ,.?+tr- \O\?tlo+O\9
oc.)
.st
'*
s'I.
o\
al
,Ghol
.:tc.l
'.lO\lFrlol^tl\l\Olalolfol>l,dl
bO
,Sq\
0o
.Sqa.
a
()
O\lt-r l''ol6t l,\l\Ol,
>t,fril,>lr
,61 IbDI
.:lc.l
'.l
o\
t\t
,Gu0
G.F
o\
N\o
?a
,Gb0
G.Fr
.o. 6lt(, olENI<o -lE ,EI.lElr3 JI.i.<(dlo! tlEhdtrtr|'= '91c]el:E 8l.3 FlU€Io._t\6 dlra 'il
ol-.c I
OII
I
I
I
I
I
I
I
I
I
I
I
I
UIzlpl5tnlOIzl.olnlDI:dlVIoil
7lxt2F. I.E,rd. I f-rI\Ji.!Irul.<Z=l F
zfrl E.u tl .ii;l F
-tD .El O.'1 dt z
eB ii ':t .z:I
rh o-l iJi
Z";l Q'gEl 3
zHl .,.C=l d:E :9i
zal F's El c.;
vAN prroNc coNc TY CP oAu rU c6Nc NGHIEPNHaP XHAU OONC DTIONG162B Di€n Bi6r-r Ph TP. HCM
4. euAN lf nul Ro rAr cHiNH
No- phii tr6 tdi chinh chri y6u ctra C6ng ty bao g6m cdcph6i tri khiic. Mgc ilfch chfnh cria nhflng kho6n no,ph6icric ho4t d6ng cria C6ng ty. C6ng ty c6 ciic tii sin tdi chi;thu kh6c, tiOn mflt vd tiAn grii ngAn han, dAu tu chri'ng kil6ng cria C6ng ty.
Riri ro trgng y6u phrit sirih tr)' ciic c6ng cp tdi chinh cira CkhoAn.
NghiQp vu quin llf rrii ro ld nghiOp vu kh6ng tli6 tlii6u clthilit lfp h€ th6ng ki6rn sorit nham cl6m bao sg c6n bingquin lli nii ro. Ban T6ng Gi6rn ddc li6n tuc theo d6i quybing ho. p ly gifr'a rrii ro vii kitim so6t rrii ro.
Ban T6ng Gi6rn tl6c Cdng ry xem x6t vd thting nh6t 6p du
a - Riii ro thitrudng
C6c ph6n tich vd dd nhay trinh bdy du6i rtdy cluo-c l6p tr6nc6 ldi su6t cO dinh vd c6c khoin no.c6 ldi su6t tha n6i le kh
C6c cd phi6u d6 ni6m yi5t vd chua ni€m ytit do c6ng ty nimtinh kh6ng chic chin vE gi6 tri tuo.ng lai cira c6 phitiu dAu tting/giim. Cdrig ty qudn llf riri ro vd gi6 c6 phi6u bingty cfing xem x6t vd ph€ duyQt c6c quy6t dinh dAu tu.vdo c6
C6rrg ty sE ti6n hdnli vi6c ph6rr tich vd tririh bdy dQ nh4y ddoanh ctra C6ng ty khi c6 c6c hu6ng d6n chi ti6t boi c6c co
ArB5o c6o tii chinh gifra ni6n ttQ
iai doan 06 theng dAu ndm 2019
oin no vay, cdc kho6n ph6i trA ngu.oi b6n vd c6c khoiurtdi chinh ndy Idnham huy dOng ngu6n tdi chinh phqc vg
h nhu ciic kho6n ph6i thu kh6ch hdng vd cric khoin phAi6n ni6rn yi5t va chua niOm y6t pnat sinh truc ti6p til hoat
ty ld rrii ro thi tru'd'ng, riri ro tin dung vd r0i ro thanh
toin bQ hoat d6ng kinh doanh cria C6ng ty. C6ng ty d6mf'c hgp lli giira chi phf khi nli ro ph6t sinh vd chi phitrinh quAn lyf rrii ro c0a C6ng ty nhim darn b6o sr,r. c6n
g cric chinh s6ch quin lli cho nhfng nii ro tr6n nhu.sau:
tlr! trudng d€ c6 duo-c cic ldi su6t c6 loi nh6t vd v6n
vi Rrli ro do thay d6i lai su6t tai ngdy lap b6o c6o Id
giit bi Anh hu'ong b6i ciic R[ri ro thi trLro'ng ph6t sinh ti.dAn drin gi6 tri khoAn dur phong giArn gid, dAu tu c6 th6
thi6t lfp han rnfrc dAu tu. Ban T6ng Gi6rn d6c cfra c6ng. .inleu.
tric tl6ng cria bi6n d6ng gi6 c6 phi6u ddn ktit qLr6 kinhuan qudn lf.
Riri ro thi trr-rorrg ld rrii ro md gi6 tri lio. p llf hoic c6c I tidn trong ttrong lai cta m6t c6ng cy tdi clrinh sE bi6rrbao giirn 3 Ioai nii ro: rti ro ngo4i tQ, riri ro lai su6t vdd6ng theo sp'bi6n dQng cria gi6 thi truorg. Rrii ro thi
nii ro gi6. C6ng cu tii chfnh bi inh hu6ng b6.i nji ro thi }ng bao gtim c6c kho6n vay vd no-, triii phi6u doanhclAu tu tdi chinh.rrghi6p, trdi phi6u chuy6n cf6i, c6c khoAn ttat coc vd c6c
o's0 gi6 tri citc khoin no. thuAn, t! lQ gifr'a cdc kl-ro6n no.
g thay d6i.
Riii ro Hi su6t
Rtri ro ldi su6t ld rrii ro rnd gi6 tri ho.'p lf hoac c6c lu6ng tirrlrfing thay d6i cria ldi su6t thl trud.ng.
trong tuo-ng lai cira c6ng cq tdi chinh sE bi6n d6ng theo
Rrii ro ldi su6t cta C6ng ty chrh y6u li€n quan d6rr ti6n, c6c tidn gfri ng6n han vd c6c khoiLn vay.
C6ng ty quin ly r0i ro ldi su6t bing crich phAn tich tinhnim trong gi6'i h4n quin lli Riri ro cria rninh.
C6ng ty kh6ng thuc hiQn phAn tich rlQ nh4y d6i v6i lai sukh6ng d6ng ki5.
Riii ro ngoqi tQ
Riri ro ngoai t€ ld riri ro md giri tr! ho-p llf hopc c6c luiing idn trong tuong lai cria cdng cu tdi chinh s6 bi6n d6rigtheo nhfrrig thay d6i cria tj. giri h6i do6i. Rrii ro vd thayhoat d6ng cfia c6ng ty (khi doanh thu hoic chi phi c6 gi5c
i t! gi6 ngoai tQ cila cdng ty chfi y6u li6n quan d6n c6ci te kh6c so v6'i tidn tC cliri'c ndng c[ra c6ng ry).
Do c6ng ty dugc thdnh ldp vd hoqt d6ng tai Vi6t Narn v6.i ng tiAn b6o ciio ld d6ng Vi6t Nam. ddng tidn giao dichchfnh cira C6ng ty cfrng ld ddng ViQt Nam. Do d6, rrji ro vd ngoai t€ cira C6ng ty li kh6ng trong y6Lr.
Rrii ro v6 gi6 c6 phi6u
6fril ql*lrAt
w
vAN puoNc coNc ry cp oAu rU coNc NGHIEp xNHAP rcrAu DONG DTIoNG 86o c6o thi chinh gita ni6n ddl628 Di6n Bi6n Phrh, P TP. HCM diu narn 2019
b - Rrii ro tin dgng
R[ri ro tin dung ld rti ro md rn6t b6n tharn gia trong m6t cp tdi chinh hoac ho. p d6ng giao dlch kh6ng thuc l.ri6nc6c righTa vu c[ra rnirrh, d6n diSn t6n Ur6t vA tdi chinh. Cr
mirrh chrj y6u OOi v6'i c6c kho6n ph6i thu kh6ch l.rdng vd
ty c6 rii ro tin dung ttl c6c ho4t dQng kinh doanh ciraho4t d6ng tdi chinh bao gdrn ti6n gili ng6n hdng, ngoai
h6i vd c6c c6ng cu tdi cliinh kh6c,
Phiii thu khdch hirng
Rrji ro tfn dung tt' c6c khoAn ph6i thu klirich hang dugcT6ng gi6rn d5c C6ng ty ph6 duyQt. Qu6 trinh thanh to6nphdng Kinli doanh vd K6 to6rr tru'6rrg tlieo d6i li6n tuc vd
Ti6n giii ngin hing
C6ng ty chri y6u duy tri s6 du tidn gfri tai cdc ng6n hdng tl,. A , .:
vo'i s0 dr-t ti0n g[ri t4i citc ng6n hing dtLo-c quAn l)i b6'i b0C6ng ty nli6n th6y mt'c ttQ tQp trung r[ri ro tin dung ttiSi v6.i
c - Riii ro thanh khorin
Rfri ro thanh kl'ro6n ld nii ro C6ng ty sC g{p kh6 khin kh
uAn lli bing c6ch rlp dpng han mfic thanh to6r-r do Ban. kh6ch hdng vd rnfc dQ rfri ro tirr dung <luo-c Tru6'ngc6o cho Ban T6ng gi6m d6c.
tdi chinli vA no- phii trA tii chinh c6 c6c thd'i di6nr ffi
oc nhidu ngud'i bi6t d6n <y ViQt Narn. Riri ,o ,n., Ounffihgn ngdn qu! c[ra C6ng.ty theo chfnh siich cr]a C6n$ryfuflilUHlt\i6n gri'i ngin hdng ld th6p.
'LIH IYLffi,
.r rrtir roin /
thUc hien c6c nghia vp tdi chinh do thi6u "rr1,,*ffithanh khoAn cria C6ng ty chri y6u phrit sinh til vi€c cric tdih4n l6ch nhau.
BAng du6'i d6y t6ng hgp thoi hgn thanh to6n cta c6c
thanh to6rr dU ki6n theo ho. p ddng tr6n co's6'chua duo. c chino. phdi trA tdi chfnh c0a C6ng ty dUa tr6n ciic khoinkh6u:
C6ng ty cho ring mri'c dQ tdp trung rrii ro d6i v6'i vi6c triv6rr vd c6c khodn vay d6n h4n thanh to6n trong vong 12
145.233.654.486 482.806.095.505
ld thAp. C6ng ty c6 dir khA nang titip cQn c6c rigudn
c6 th6 tluo. c t6i tr,rc v6'i cilc b6n cho vay.
Tr6n 1 n5m
232.464.673.459
18.538.505.683
s8s.084.98894.902.673.459 251.588.264.130
145.233.654.486 2s2.899.248.492229.26s.522.240
641.324.773
664.135.t26
83.37r.499.426
Ngny 0l/01/2019Vay vd no-
PhAi trA nguoi b6n vi phAi tri kh6c
Chi phi phii triTiing
Ngiy 30/06/2019Vay vd ng
Ph6i trA ngudi b6n vd phdi tri kh6c
Chi phi phditrd
T6ng
137.56
r 8.53
58
.000.000
.s0s.683
,084.988
.594.006
.522.240
.324.773
94.902.673.459
107.66
229.2
64
Birng sar-r d6y trinh bdy chi ti6t rn['c diio han cho tdi sdn tdi chirrh phi phiii sinh. Bdng dr-Lo. c l4p tr6n co' s6' rl[r'c ddohan theo ho. p tl6ng chua chi6t kh6u crha tdi sin tdi cliinh 96 ldi til c6c tdi s6n d6, n6u c6. ViQc trirrh bdy tlr6ng tintdi sdn tdi chirrh phi phrii sinh ld cAn thitit Oe ni6u clu'oc vi€ qudn ly rfri ro thanh khoin c[ra C6ng ty khi tinh tharrhkhoAn dr-Lo-c quin lf tr€n co' s6' c6ng rro'vd tdi s6n thuAn.
TrOn 1 nIm T6Ngny 01/01/2019Ti6n vd ciic kho6u tucrng du'ong ti6nPh6i thu khrlch hdng vd phii thu khiicDAu tu tii clrinh
cOng
.135.126
.499.426
634.5s2 84.035.634.s52
06
vAN puoNc cONc ry cp oAu rU coxc xcnrpp xNudr ruAu o0Nc DrroNGl628 Di€n Bi€n Phrl, Phr"rdris 6
Ngiy 30/06/2019
Ti€n vd c6c khoin tuong tluong ti6nPhdi thu kh6,ch hdng vd phii thu kh6cDAu tu tdi chinh
cOng
s. Mer so cHi rrtu oANn crA xHAr euAr riNH
Chi tiOu Ttryr
Co c6u tAi srin
Tdi sdn rigin harr/ Tdng sii, tdi sinTdi sAn ddi han/T6ng tdi sArr
ii:u(r cau nguon vonNo- phAi tralT6ng ngu6n v6nNgLr6n v6n chu sd h['u/T6ng ngudn v6n
Khri nlng thanh tor{n
Khi ndng thanh toiin tric thoiKhi ndng thanh to6n nhanh
KhA nang thanh todn hi€n hdnh
Chi ti6uTj'su6t sinh tdiTf sudt lqi nhuin tr6n doanh thuT1i su6t lo-i nhufur tru6t thu6 tr6n doanh thu
T! su6t lo-i nhufln sau thu6 trOn doarih thu
Tf sudt lqi nhufn tr6n t6ng tiri s:inTy su6t lo. i nhu6n tru'6'c thu6 tr6n tdng tdi s6n
T! su6t loi nhu6n sau thut5 tr6n t6ng tdi sAn
Tf su6t lqi nhu$n sau thu6 tr6n v6n chri siihtru
86o c6o tiri chinh gifra ni6n rlgiai doan 06 th6ns dAu rrf,rn 2019
TrOn I nim
- 900.674.871
- 301.54r.551.ssg
302.542.236.430
30/06/2019 01t0u2019
.674.871
.561 .ss9
H KINH DOANH
76,09Yo 64
23,91/0 35
0,00
0,95
53,820h
46,lgoA
1,01
6,34y0
5,05oh
1,660A
1,3204
5,530
46,220
53,78y6
r ,01
1,07
Tt ngiy 0ll0ll20l9 Tir ngiry 0110112018
tl6n neiv 3010612019 tl6n nsiv 30t0612018
252%1,9204
0,930h
0,71%
1,79%
6. THONG TIN SO SANH
SO ti6u so s6nh la sO ti€u trdn 86o c6o tii chfnh cho ndm chinh k6t thric ngdy 3111212018 vd 86o cdo tdi chfnhri6ng cho giai dgan 06 th6ng tlAu ndm 2018 <Id duo. cto6n Phia Nam (AASCS) ki€m to6n vd. soSt xdt.
TNHH Dich vu Tu vAn Tdi chinh K6 todn vd Ki6m
lhdng 07 nant 2019
(,fql>lsru*\ xr
-+/c6Hc rTt cd pnAu
oru ru c0He Hc
xuir xHAP
Ngu'di l6p bi6u
LA Thi Xuin YOn Ngd Hoing Y6n Tr6n Kim Sa
TP. HCM
t
o.ot