1

MVCLVC

BAo cAo TAr CHlNH QUYETToAN

M\IC l\Ic

Bang can d6i k~ toan ngay 31 thang 12 nam 2017

Bao cao k~t qua heat dQng kinh doanh

Bao cao hru chuyen ti~n t~

Thuyet minh bao cao tai chinh

01

02-03

04

05

06-30

CONG TV co PHAN vier NAM KY NGHe sue SAN£Jjachi: se 420 No Tranq Long, Phll'cmg 13, Ouan Blnh Thanh, Thanh ph6 H6 Chi Minh

MAu sO B 01 • ONBANGcANDOIK~TOANTal ngay 31 thfmg 12 narn 2017

£JO'nvi tinh: VND

TAl SAN Mil ThuyAt Tfingay T\llngaysO minh 31/12/2017 01/01/2017

A. TAl SAN NGAN H~N 100 1,200,009,913,367 836,641,456,888I. Ti~n va cac khoan twO'ng (fU'O'ngtl.ln 110 (4) 525,363,140,496 214,323,025,8131. Tilln 111 99,074,832,163 89,274,136,9242. Cac khoan tll'O'ngdll'O'ngtilln 112 426,288,308,333 125,048,888,889II. cae khoan phal thu n9£" han 130 274,671,695,734 165,840,472,1911. Phai thu ng~n han ella khach hang 131 (5) 252,226,522,659 152,437,082,7862. Tra tnroc eho ngll'oi ban ng~n han 132 2,766,142,638 4,907,738,9883. Phai thu ng~n han khac 136 (6a) 20,497,699,979 9,319,079,0274. DI,l'phong phal thu ng~n han kh6 dol 137 (7) (818,669,542) (823,428,610)III. Hang tAn kho 140 395,399,503,987 452,525,036,2331. Hang tOnkho 141 (8) 403,120,636,437 452,717,790,6482. DI,l'phong giam gia hang tOn kho 149 (7,721,132,450) (192,754,415)IV. Tal san ng£n h," khac 150 4,575,573,150 3,952,922,6511. Chi phi tra tnroc ng~n han 151 (9a) 3,918,578,449 3,596,017,4652. Thu~ GTGT dll'O'c khau tni 152 (10a) 616,881,233 63,746,1723. Thu~ va cac khoan khac phai thu Nha nuoc 153 (10a) 40,113,468 293,159,014B. TAl SAN oAI H~N 200 581,769,563,257 653,337,711,002I. cac khoan phal thu dal han 210 1,069,000,000 1,476,678,6821. Phai thu dai han khac 216 (6b) 1,069,000,000 1,476,678,682II. Tal san cO (fjnh 220 453,324,416,474 466,960,254,8451. Tal san e6 djnh hQouhinh 221 (11) 190,135,248,070 199,218,685,239+ Nguyen gia 222 396,618,019,497 375,698,519,694+ Gia tr] hao rnon lOyk~ 223 (206,482,771,427) (176,479,834,455)2. Tai san cO dinh vOhinh 227 (12) 263,189,168,404 267,741,569,606+ Nguyen gia 228 281,821,725,691 277,779,265,697+ Gia trj hao mon lOyk~ 229 (18,632,557,287) (10,037,696,091)III. Tal san dO>dang dal h,n 240 13,188,966,434 20,603,096,5551. Chi phi xay dl,l'ngcO'ban d& dang 242 (13) 13,188,966,434 20,603,096,555IV. £>autw tal ehinh dal h,n 250 4,832,567,833 4,832,567,8331. £Jautll' g6p v6n vao (fO'nvi khac 253 (14) 4,832,567,833 4,832,567,833V. Tal san dal h,n kMe 260 109,354,612,516 159,465,113,0871. Chi phi tra trll'cYcdai h~n 261 (9b) 100,271,893,024 158,937,213,5032. Tai san thu~ thu nh~p ho~n I~i 262 (15) 9,082,719,492 527,899,584

TONG CQNG TAl SAN (270 = 100 + 200) 270 1,781,779,476,624 1,489,979,167,890

(Xem trang ti€Jptheo)

Cac thuy€Jtminh dinh kem la m¢t b¢ ph~n khOng tach rai cua bao cao tai chinh 2

CONG TV co PHAN VIeT NAM KY NGHe sue SAN8!a chi: SO420 NO'Trang Long, PhU'cYng13, Ouan Blnh Thanh, Thanh phOHOChi Minh

Miu s6 B 01 • ONBANG CAN DOl Kt: ToAN (ti~p theo)

TGiingay 31 thang 12 narn 201780'n vi tinh: VNO

NGUONVON Mii Thuy~t T~lngay T~ingays6 minh 31/12/2017 01/01/2017

C. NQ' PHAI TAA 300 823,328,191,558 626,140,747,471I. NQ'ngAn han 310 748,147,509,389 613,434,865,1191. NQ'phai tra ngU'oi ban ngcfmhan 311 (16) 259,818,138,636 144,884,450,2652. NgU'oi mua tra ti~n trvoc ng~n han 312 45,513,832,715 47,458,444,5483. Thu~ va cac khoan phai n¢p Nha nuoc 313 (10b) 41,977,443,334 38;542,887,1434. Phal tra ngU'oi lao d¢ng 314 120,350,976,856 56,953,411,2635. Chi phi phai tra ng~n han 315 (17) 594,446,287 705,395,0546. Phai tra ng~n han khae 319 (18) 41,885,913,344 74,519,953,5817. Vay va no thue tai chinh ng~n han 320 (19) 213,004,329,447 214,331,478,6288. Quy khen thU'ang, phuc 100i 322 (21) 25,002,428,770 36,038,844,637II. NQ'dai han 330 75,180,682,169 12,705,882,3521. Vay va no thue tal chinh dai han 338 (20) 22,477,328,668 12,705,882,3522. 011 ph6ng phai tra dai han 342 (22) 32,703,353,5013. Quy phat trilln khoa hoc va cong ngh~ 343 (23) 20,000,000,000O. VON CHO so' HO'U 400 958,451,285,066 863,838,420,419I. V6n chu sOohi:Pu 410 (24) 958,451,285,066 863,838,420,4191. V6n dau tU'cua chu sa hfru 411 809,143,000,000 809,143,000,000

COphi~u phOthOngc6 quy~n bi~u quy~t 411a 809,143,000,000 809,143,000,0002. Quy dau tU'phat tri~n 418 28,432,888,0633. LQ'inhu~n sau thu~ chU'apMn ph6i 421 120,875,397,003 54,695,420,419

LNST chU'aphan ph6i lOyk~ d~n CK trU'ac 421a 3,073,272,436LNST chU'apMn ph6i ky nay 421b 117,802,124,567 54,695,420,419

TONG C¢NG NGUON VON (440 = 300 + 400) 440 1,781,779,476,624 1,489,979,167,890

NGU'OI L~P BI~UTP. HOChi Minh, ngay 26 thang 01 nam 2018

K~ ToAN TRU'aNG TONG GIAM £)OC

£)0 THI THU THOV HUYNH QUANG GIAu

Cac thuy~t minh (ffnh kem It} mQtbQph~n kh6ng tach rai cua baDCaDtai chfnh 3

CONG TV co PHAN VII;T NAM KY NGHt; SUC SAN8ia chi: So 420 NO'Trang Long, PhU'ong 13, Qui[ln Sinh Thanh, Thanh pho H6 Chi Minh

M~usf, B 02 - ONBAO CAO Ka=TQUA HO~T DONG KINH DOANHCho ky tai chinh k~t thuc vao ngay 31 thang 12 nam 2017

Don vi tlnh: VND

CHI TIEUMasf,

Thuy~tminh

Quy4/2016Nam 2017 Nam 2016

Quy4/2017LOy ke tt) (lau nam (lEmcuoi quy nay

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......

eO TH! THU THUV

NGU'01 ~p BI~U

Cac fhuytJfminh dinh kem la m(Jfb(Jph~n khOng fach riYicua bao cao fai chinh 4

Cac thuy~t minh dinh kem la mOt bO ph(m kh6ng tach rai cua MD CaDtai chfnh 5

CONG TV co PHAN VIET NAM KY NGHE SUC SANDia chi: SO420 NO'Trang Lo~g, PhU'cmg13, Qu~n'Binh Thanh, Thanh phOHOChi Minh

Miu sO B 03 • ONBAo cAo LU'U CHUYEN TIEN Te

(Theo phU'O'llg philp tr{I'C ti§pjCho ky tal chinh k~t thuc vao ngay 31 thtmg 12 narn 2017

CHfTIEU Ma Thuy~tNam 2017 Nam 2016sO minh

I. LU'U CHUYEN TII~NTO' HO~T DQNG KINH DOANH1. Ti~n thu ban hang, cung cap dich VI,! va doanh thu khac 01 4,711,717,528,123 4,383,162,602,8702. Ti~n chi tra cho ngU'ai cung cap Mng h6a djch VI,! 02 (3,537,812,853,905) (3,588,960,903,608)3. Ti~n chi tra cho ngU'ai lao dong 03 (433,212,545,853) (438,200,474,114)4. Ti~n lai vay da tra 04 (12,387,320,058) (9,362,935,090)5. Thu~ thu nhap doanh nghiep da nop 05 (35,927,454,205) (40,297,762,819)6. Ti~n thu khac tl) hoat dong kinh doanh 06 21,496,991,869 2,665,915,918,5507. Ti~n chi khac cho heat dong kinh doanh 07 (357,332,930,606) (2,984,954,400,821)

LlJ'Uchuy~n tilln thuan tiP hoat dQng kinh doanh 20 356,541,415,365 (12,697,955,032)1. Ti~n chi d~ mua sam, xay dl,l'ngTSC£) va cac tal san 21 (20,753,223,244) (44,715,661,579)

dai han khac2. Ti~n thu tl) thanh Iy, nhU'Q'ngban TSC£) va cac tal san 22 324,390,727

dai han khac

3. Ti~n thu lai cho vay, cOt(1c va lQ'inhuan dU'Q'cchia 27 15,774,031,806 9,398,544,975LlJ'Uchuy~n tiAn thuan tiP hoat dQng dau tlJ' 30 (4,654,800,711) (35,317,116,604)

III. LU'U CHUYEN TIEN TO' HO~T DONG TAl CHiNH1. Ti~n thu tl) di vay 33 750,534,195,161 810,470,125,1622. Ti~n tra nQ'g6c vay 34 (742,089,898,026) (691,589,320,580)3. LQ'inhu~n da tra cOdong 36 (49,293,410,086) (64,963,414,600)

LlJ'u chuy~n tilln thuan tiP hO\lt dOng tai chinh 40 (40,849,112,951) 53,917,389,982LlJ'u chuy~n tiAn thuan trong ky 50 311,037,501,703 5,902,318,346Tilln va tlJ'ang dlJ'O'ngtilm dau ky 60 214,323,025,813 208,394,756,709Anh hU'ongcua thay dOi tY gia hOidoai quy dOi 61 2,612,980 25,950,758ngo9i te

TiAn va tlJ'O'ngdlJ'O'ngtiAn cuOi kY 70 (5) 525,363,140,496 214,323,025,813

Don vi tfnh: VND

NGU'OI ~P BIEU KE TOAN TRU'ONG

DO THI THU THOy HUYNH QUANG GIAU

6

Congtv Cophan Vi~t NamKy ngh~SueSanThuyet minh bao eaotal ehinh nam 2017 MluB09a -DN

1. THONGTIN KHAI QUAT

Hinh thue siJhU'uvon

Cong ty Co phan Viet Nam K9 nghe Suc san (tnloc day la Cong ty TNHH MTV Viet Nam K9 nghe Suesan) (gQi t~t la "Cong ty") du'c;1cthanh I~p vao ngay 20 thang 11 nam 1970 va di vao hoat <10ngsanxuat kinh doanh W ngay 18 thang 5 narn 1974.

Ngay 01 thang 7 narn 2016, Cong ty du'<;1Cchuyen doi thanh Cong ty Co phan co ten gOi la Cong ty Cophan Viet Nam K9 Nghe Suc San theo Giay chung nh~n £>ang ky Doanh Nghiep Cong ty Co phan s50300105356, dang ky thay doi Ian thu 38 ngay 01 thang 7 nam 2016 do So Ke hoach va £>autir Thanhph5 Ho Chi Minh cap vai v5n dieu Ie ban dau la 809.143.000.000 dong. Cong ty me la Tong Cong tyThu'dng mal Sai Gon - TNHH MTV.

Co phieu cua Cong ty du'<;1cchap thuan giao dich tren thi tru'ong Upcom vao ngay 21 thang 10 nam2016 val ma giao dich la VSN.

Trl,! so chinh cua Cong ty du'c;1cd~t t1;11s5420 Nd Trang Long, Phu'ong 13, Qu~n Binh Th~nh, Thanh ph5Ho Chi Minh, Viet Nam.

Tong s5 nhan vlen cua Cong ty ti;li ngay 31 thang 12 nam 2017 la 4.389 (t~i ngay 31 thang 12 nam2016: 4.149).

Ngimh nghe klnh doanh va hO\lt dQngehinh

H01;1tdQng chinh cua Cong ty la:

- San xuat kinh doanh thit heo, thit trau bo, thit gia cam, hai san, thit che bien, thit hQP, trung ga, viti- San xuat kinh doanh heo gi5ng, bo gi5ng, bo thit;- Dich VI,! ky thu~t ve chan nuoi heo, bo;- San xuat, kinh doanh thltc an gia suc;- Klnh doanh rau cu qua, Iu'dng thl/c (cac lo~i bQt ngO c5c), Iu'dng thl/c che bien (mi an lien);- Kinh doanh rau qua cac lo~I, rau qua che bien, cac 101;11gla vi va hang nong san, trong trQt;- Kinh doanh trai cay;- Ban h~,ban buon ru'<;1ubla, nu'oc gial khat co gas;- Kinh doanh do u5ng, cung cap thltc an theo h<;1pdong (khong kinh doanh dich VI,!an u5ng t~i trl,! so);- Kinh doanh cac m~t hang cong nghe pham va tieu dung pham va tieu dung khac.

Chu ky san xuat kinh doanh thong thu'Clng

Chu ky san xuat kinh doanh thong thu'ong cua Cong ty keo dal khong qua 12 than,.9' Cong ty hOi;lt dQngtrong linh vl/c thl/c pham va che bien nen nhu cau dl/ trU' hang hoa vao cac dip Ie, tet thu'ong cao hOnso val binh thu'ong.

Cautrue doanh nghl~p

T~i ngay 31 thang 12 nam 2017, Cong ty bao gom Trl,! so Chinh va 10 chi nhanh h1;1Chtoan phI,! thuQcnhu'sau:

Chi nhanh 1 - Trung tam klnh doanh thl/c pham Vissan 55 1Chi nhanh 2- Trung tam kinh doanh thl/c pham Vissan 553Chi nhanh 3- Chi nhanh Vissan Binh Du'dngChi nhanh 4- Chi nhanh Vissan Ha NQiChi nhanh 5 - Xu'ong che bien va kho thl/c pham VissanChi nhanh 6- Chi nhanh Vissan £>aNgngChi nhanh 7- Xi nghlep che bien kinh doanh thl/c phamChi nhanh 8- Xi nghlep chan nuol Vissan Binh Du'dngChi nhanh 9- Xi nghlep chan nuoi Vissan Binh Thu~nChi nhanh 10- Trung tam klnh doanh chuCii cua hang Vissan

Ngoai ra, Cong ty co van phong d1;lidien t1;li55 12L, £>u'ongs5 3, Phu'ong Steung Meanchey, Thimh ph5Phnom Penh, Vu'dng qu5c Cambodia.

7

Cong tv ciS phin Vi~t Nam Ky ngh~Sue SanThuvet minh bao eao tal chlnh narn 2017(tiep theo) ""uS09a -DN

2. co So' ~P BAo cAo TAl CHiNH NAM 2017 vA NAM TAl CHiNH

Ca sfJ I~pbao cao tal ehinh nam 2017

Bao cao tai chlnh narn 2017 du'gc trinh bay b~ng Dong Vil\\tNam ("VNO"), theo nguyen t~c gia goc vaphu hgp voi chuan ml/c ke toan, che dQke toan doanh nghi~p Vh~tNam va cac quy dlnh phap Iy c6 lienquan den vi~c I~p va trlnh bay bao cao tai chinh nam 2017.

Bao cao tai chinh nam 2017 khong nh~m phen anh tinh hinh tai chinh, ket qua hoat d9ng kinh doanhva tinh hlnh luu chuyen hen t~ theo cac nguyen tk va thong I~ ke toan du'gcchap nh~n chung tal cacnu'C1ckhac ngoai Vi~t Nam.

N~m tai ehrnh

Nam tai chinh cua Cong ty b~t dau tlr' ngay 01 thang 01 va ket thuc vao ngay 31 thang 12.

3. TOM TAT cAc CHINH SACH K~ToAN CHUY~U

Sau day la cac chinh sach ke toan chu yeu du'gcCong ty ap dl,lng trong vi~c I~p bao cao tai chinh nam2017:

Tien va cae khoan tU'ang dU'ang tlen

Tien va cac khoan tu'dng du'dngtien bao gom tien m~t tGliquy, cac khoan tii~ngU'lkhong ky h<;lnva C,3ckhoan dau tu' ng~n hGlnc6 ky hiiln khong qua 3 thang ke W ngay dau tu', c6 kha nang thanh khoan cao,d~ dang chuyen doi thanh tien va it rui ro lien quan den vi~c bien d9n9 gia trio

cae khoan diu tU' tal ehinh

f)au tu'vao cong C(l von cua (fan vI khac

Dau tu' vao cong CI,I von cua ddn vi khac phan anh cac khoan dau tu' cong CI,I von nhu'ngCong ty khongco quyen kiem soat, dong kiem soat ho~c co anh hu'angdang ke doi vai b€mdu'gcdau tu'.Khoan dau tu' vao cong CI,I von cac ddn vi khac du'gc phan anh theo gia ,pac trlr' cac khoim dl/ phonggiam gia dau tu'. 01/ phong giam gia du'gc I~p khi cong ty nh~n dau tu' bi 10,ngoi;li trlr' khoim 15ma BanGiam doc Cong ty da dl/ doan tlr' khi dau tu'.

Nc;1phal thu

Ng phai thu la so tien co the thu hoi cua khach hang ho~c cac doi tu'gng khac. Ng phai thu du'gc trlnhbay theo gia tri ghi so trlr' di cac khoan dl/ phong phai thu kho doi.

01/ phong phai thu kho doi du'gc trich I~p cho nhung khoan ng phili thu da qua hi;lnthanh toan tlr'SaUthang tra len, ho~c cac khoan ng phili thu ma ngu'oing kho co kha nang thanh toan do bi thanh 1'1,phasan hay cac kho khan tu'dng tl/.

Hang ton kho

Hang ton kho du'gc tinh theo gia goc, tru'ong hgp gia tri thuan co the thl/c hi~n du'gc thap hdn gia g5cthl phai tinh theo gia tri thuan co the thl/c hi~n du'gc. Gia goc hang ton kho bao gom chi phi mua vacac chi phi khac co lien quan tn/c tiep den vi~c mua hang ton kho. Trong tru'ong hgp cac san phamdu'gc san xuat, gia goc bao gom chi phi nguyen v~t li~u trl/c tiep, chi phi lao d9ng trl/c tiep va chi phisan xuat chung, neu co, de co du'gc hang ton kho a dia diem va triilng thai hi~n ti;li. Gia goc cua himgton kho du'gcxac dinh theo phu'dngphap blnh quan gia quyen. Gia tri thuan co the thl/c hi~n du'gcdu'gcxac dinh bang gia ban u'ac tfnh trlr' cac chi phi 1I0C tinh de hoan thanh san pham cung chi phi th~pthi,ban hang va phan phoi phat sinh.

01/ phong giam gia hang ton kho cua Cong ty du'gc trich I~p theo cc1cquy dinh ke toan hi~n hanh. Theodo, Cong ty du'gc phep trich I~p dl/ phong giam gia hang ton kho 15i thai, hong, kem pham chat vatrong tru'ong hgp gia goc cua himg ton kho cao hdn gia tri thuan co the thl/c hi~n du'gc t<;lingay I~pBang can doi ke toan nam 2017.

8

Cong tv Co phan Vitt Nam Ky nght Sue SanThuvet minh bolo cao tili chinh nAm 2017(tiep theo) M8u B 09a - DN

Till san eo dlnh hU'u hinh va khau hao

Tai san co ainh hiIu hinh au'<;1e trinh bay theo nguyen gia tnr gia trj hao man ICiyke.

Nguyen gia tal san co dlnh hiIu hinh bao gam gia mua va toan be;,cac chi phi khac lien quan true tiepden vtec alia tai san van trc;mgthai sgn sang SLtdl,lng.

Tal san co dinh hiIu hinh al1qe khau hao theo phl1dng phap al1ang thang dl/a tren thai gian hiIu dl,lngl10etinh, cu the nhl1sau:

Nha ora va v~t kien trueMay moe va thiet b]Phl1dngtien v~n tai va truyen d~nThiet b] va dl,lng cu quan IySuev~t eho san pham

~5 - 505 - 306 - 103 - 10

4

Cae khoan lai, I~ phat sinh khi thanh Iy, ban tai san la chenh leeh giiIa thu nh~p tLt thanh Iy va gia trican 19iclla tai san va al1qc ghi nh~n van Baocao ket qua h09t dong kinh doanh nam 201,.

Thue ho~tdQng

MQtkhoim thue al1c;1c xem la thue h09t dQngkhi ben cho thue v~n al1c;1chl1C1ngphan Ion cac quyen lc;1iva phai chju rui ro ve quyen so hiIu tai san. Chi phi thue hOc;ltaQngdu'c;1cghi nh~n van bao cao ket quahOc;ltaQngkinh doanh nam 2017 theo phl1dngphap al1angthang trong suot thai gian thue.

Tal san eo djnh va hinh va khiu hao

Tai san co ajnh vo hinh the hien gia trj quyen SLtdl,lng aat va phan mem may tinh al1c;1ctrinh bay theonguyen gia trLt gia trj hao man ICiyke.

Quyen su dl,lng aat co thai hc;lnal1c;1ckhau hao theo phl1dngphapdl1ang thang trong thai hc;lnhieu II/ecua Giay chung nh~n quyen su dl,lng dat.

Phanmem may tinh al1c;1c khau hao theo phl1dngphap al1angthang trong thai gian hiIu dl,lng l10ctinhtLt 3 aen 6 nam.

Chi phi xay dllng ed ban d~ dang

Cac tai san aang trong qua trinh xay dl/ng phl,lcVI,I ml,leaich san xuat, cho thue, quan tri ho~c cho batky ml,lc dich nao khac Cll1c;1eghi nh~n theo gia gec. Chi phi nay bao gam cac chi phi din thiet ae hinhthanh tai san phu hc;1Pvoi chinh sach ke toan cua Cong ty. v* tinh khau hao cua cac tai san nay au'c;1cap dl,lng gieng nhu'voi cac tai san khac, bAt dau tLt khi tai sim 0 van trc;lngthai sgn sang su dl,lng.

Cae khoan tra tru'oe

Chi phi tra tru'oc bao gom cac chi phi thl/c te d§ phat sinh nhl1ng co lien quan den ket qua hOc;ltdQngsan xuat kinh doanh cua nhieu ky ke toanoCac khoan chi phi tra trl10c bao gom chi phi thue dat tratrl1oc, lc;1ithe kinh doanh khi xac djnh 19igia tri doanh nghiep, gia tri cong Cl,l,dl,lng Cl,l,linh kien IOc;linho d§ xuat dung va cac khoan chi phi tra tru'oc khac.

Tien thue dat the hien so tien thue dat da dl1c;1ctra trl1oc. Tien thue dat tra trl10c dl1c;1Cphan bo van Baocao ket qua hOc;ltdQng kinh doanh nam 2017 theo phl1dngphap du'ang thang tu'dng U'ngvoi thai gianthue.

Lc;1ithe kinh doanh khi x,k dinh Ic;ligia tri doanh nghiep bao gam: gia tri thl1dng hieu, gia tri tiem nangphat trien va lc;1ithe quyen thue Sc;lPchc;1.

9

Cong ty Co phan VI~t Nam Ky ngh~Suc SanThuyet minh bao cao tal chlnh nam 2017{tiep theo} MAuB09a - DN

Gia tr] thu'dng hi~u du'<;1cxac djnh tren co so cac chi phi thuc te cho vi~e tao dl/ng va bao v~ nhan hieu,ten thu'dng mal trong qua trlnh hoat d¢ng cua doanh nghi~p tru'oc thai diem xac dinh gia tr] doanhnghi~p 5 nam, bao gom chi phi dao tao nhan vlen, chi phi quang cao, tuven truyen trong va ngoal nu'ocde quanq ba, giol thl~u san pham, gioi thi~u cong ty, xay dl/ng trang web.

Gia tr! Hem nang phat trien du'<;1ctinh vao gla tr] doanh nghi~p cCiph'anh6a III tiem nang phat trh~ncuadoanh nghi~p du'<;1cdanh gia tren co so kha nang sinh lai cua doanh nghi~p trong tu'dng lai khl so sanhty suat l<;1inhu~n cua doanh nghi~p vol lai suat trai phieu Chinh phu.

Gia trj l<;1ithe quyen thue S9P ch<;1du'<;1cdinh gia va tinh vao gia trj doanh nghi~p theo yeu cau cua Uyban Nhan dan Thanh phOHoChi Minhcho vl~c xac djnh gia tri doanh nghl~p de co phan hoa.

L<;11the kinh doanh khi xac dinh It;llgla tri doanh nghi~p du'<;1cpMn bo theo phu'dngphap du'ong thangtrong vong 3 nam ke tLt khi doanh nghi~p co phan hoa chuyen sang cong ty co phan theo hu'ongd~ncua Thong tu'so 127/2014m-BTC do B¢Tal chinh ban h~mhngay 05 thang 9 nam 2014.

Cac chi phi tra tru'oc khac du'<;1cvon hoa du'ol hlnh thuc cac khoan tra tru'oc va du'<;1CpMn bo vao Baocao ket qua hot;lt d¢ng klnh doanh nam 2017, sU'dl,!ngphu'ongphap du'ong thang theo cac quy djnh ketoan hi~n hanh.

Cac khoan dl/ phong phal tra

Cac khoan dl/ phong phal tra du'c;1cghl nh~n khi Cong ty co nghia VI,! nc;1hl~n tt;li do ket qua tLt m¢t sl/ki~n da xay ra, va Cong ty co khll nang phai thanh toan nghia VI,! nay. Cac khoan dl/ phong du'<;1Cxacdjnh tren cd so u'Octinh eua Ban Giam doc ve cac khoan chi phi can thiet de thanh toan nghia VI,J nc;1nay tt;li ngay I~p Bangcan doi ke toan nam 2017.

QUy phat trien khoa hQCva cong ngh~

Quy phat trlen khoa hQCva cong ngh~ cua doanh nghl~p du'<;1Ctrich I~p chi de sU'dl,!ng cho dau tu'nghlen cuu khoa hQCva phat trlen cong ngh~ cua Cong tV. Muc trfch tol da la 10% thu nh~p tinh thuehang nam tru'oc khi tinh thue thu nh~p doanh nghl~p va tuy thu¢c vao quyet djnh cua H¢i dong Quantrj va Ban Giam doc hang nam.

Ghl nh~ndoanh thu

Doanh thu ban hang du'c;1cghl nh~n khi dong thoi thoa man tat ca nam (5) dieu ki~n sau:(a) Cong ty da chuyen glao phan Ion rui ro va 1c;11ich gan lien voi quyen so hCi'usan pham ho?c hanghoa cho ngu'almua;(b) Cong ty khong con nam giG'quyen quan Iy hang hoa nhu' ngu'ai so hG'uhang hoa ho?c quyen kiemsoat hang hoa;(c) Doanh thu du'<;1Cxac djnh tu'ong dol chac chan;(d) Cong ty se thu du'<;1C1<;11ich kinh te tll giao djch ban hang;(e) Xac djnh du'<;1Cchi phi lien quan den giao dich ban hang.

Doanh thu cua glao djch ve cung cap djch vt,Jdu'c;1Cghi nh~n khi ket qua cua giao djeh do du'c,1Cxacdjnh m¢t cach dang tin c~y. Tru'ang hc,1pgiao djch ve cung cap djch vt,Jlien quan den nhleu ky thidoanh thu du'c,1cghl nh~n trong ky theo ket qua phan cong vl~c da hoan thanh tt;li ngay cua Bang candol ke toan eua ky do. Ket qua cua giao djch cung cap dich vt,Jdu'<;1Cxac djnh khl thoa man tat ca bon(4) dleu kl~n sau:(a) Doanh thu du'c,1cxac djnh tu'dng dol chac chan;(b) Co khll nang thu du'c,1C1c,11ich kinh te tll giao djch cung cap djch vt,Jdo;(c) Xac djnh du'c,1cphan cong vi~c da hoan thanh tt;li ngay cua Bang can dol ke toan; va(d) Xac djnh du'c,1Cchi phi phat sinh cho glao djch va chi phi de hoan thanh glao dich cung cap djch vt,Jdo.

Lal tien glti du'c,1cghi nh~n tren cd so don tich, du'<;1Cxac dinh tren so dU'cac tal khoan ti'en glti va lSisuat ap dt,Jng.

Lai tll cac khoan dau tu' du'c,1cghl nMn khi Cong ty co quyen nh~n khoan liii.

10

Cong tv Co phin Vltt Nam Ky nght Suc SanThuyet mlnh bolocolotal chrnh n6m 2017(tiep theo) ,.,Iu B 09a - DN

Cac khoan glam trLi doanh thu

cac khoan giam tni doanh thu bao gem ehiet khau thLfdngmal, himg ban bi tra li;li va giam gia hangban. Cac khoan giam tni doanh thu phat sinh eung ky tieu thu san pham, hang hoa dich VI,I dLfocghinMn dieu ehinh giam doanh thu cua ky phat sinh.

Cac nghi~p VI,I phat sinh bling ngoi;li t~ dLfocchuyen doi theo tY gia t;;li ngay phat sinh nghi~p VI,I. So du'cac khoan rnuc tien t~ co goc nqoal t~ tal ngay ket thuc ky hoat dQngdLfocchuyen doi theo tY gia talngay nay. Chenh I~ch tY gia phat sinh dLfochach toan vao Baocao ket qua heat dQngkinh doanh nam2017.

Chi ph[ dl vay

Chi phi di vay dLf<;1cghi nh~n vao chi phi san xuat, kinh doanh trong ky khi phat sinh, tni khi dLfocvonhoa theo quy dinh cua Chuan ml,l'cke toan Vi~t Nam so 16 "Chi phi di vay". Theo do, chi phi di vay lienquan trl,l'c tiep den vi~c mua, dau tLf xay dl,l'ngho~c san xuat nhCi'ngtai san can mQt thai gian tLfdngdoidai de hoan thanh dLfavao su dl,lng ho~c kinh doanh dLfoccQngvao nguyen gia tai san cho den khi taisan do dU'ocdu'a vao su dl,lng ho~c kinh doanh. Caekhoim thu nh~p phat sinh tu vi~c dau tLf t'ilm thaicac khoan vay dLf<;1cghi giam nguyen gia tai san co lien quan. Doi voi khoan vay rieng phl,lcvl,I vi~c xaydl,l'ngtai sanco dinh, bat dQngsandau tLf, lai vay dLfOCvon hoa ke ca khi thai gian xay dl/l1gdLfoi12 thang.

Thue

Thue thu nh~p doanh nghl~p the hi~n tong gia tri eua thue pMi tra hi~n t'ili va thue hoan li;li.

So thue hi~n ti;li phai tra dLfoctinh dl,l'atren thu nh~p tinh thue trong kyoThu nh~p tinh thue khac voi10inhu~n ke toan trLfoc thue dLfoetrlnh bay tren bao cao ket qua hOi;ltdQng kinh doanh nam 2017 VIthu nh~p tinh thue khong bao gam c<k khoan thu nh~p hay chi phi tinh thue ho~c dLfOCkhau tru trongcae nam khac (bao gem ca Ib mang sang, neu co) va ngoai ra khong bao gem Ci3cchi tieu khong chiuthue ho~c khong dLfockhau tru.

Thue thu nh~p hoan l'ili dLfoctinh tren cac khoan chenh I~ch giCi'agia trj ghi so va cd so tinh thue thunh~p cua cac khoan ml,lCtai san ho~c cong no tren Bao cao tai chinh nam 2017 va dLfocghi nMn theophLfdngphap bilng can doi ke toanoThue thu nh~p hoan li;li phai tra pMi dLfocghi nh~n cho tat ca cackhoan chenh I~ch ti;lm thai con tai san thue thu nh~p hoan li;li chi dLfocghi nh~n khi chac chan co du loinhu~n tinh thue trong tLfdng lai de khau tru cac khoan chenh I~ch t;;lmthai.

Thue thu nh~p hoan l'ili dLfc;1cxac djnh theo thue suat dl,l'tinh se ap dl,lng cho ky tai san dLfocthu hoihay no phai tra dLfocthanh toanoThue thu nh~p hoan li;lidu'ocghi nh~n vao bao cao ket qua hOCiltdQngkinh doanh nam 2017 va chi ghi vao von chu so hCi'ukhi khoan thue do co lien quan den cac khoanml,lCdLfocghi thling vao von chu so hli'u.Tai san thue thu nh~p hoan liili va thue thu nh~p hoan li;lipMi tra du'ocbu tru khi Cong ty co quyen hopphap de bu tru gili'a tai san thue thu nh~p hi4$nhanh voi thue thu nh~p hi4$nhanh phai nQpva khi cactai san thue thu nh~p hoan li;li va thue thu nh~p hoan li;li phai tra lien quan toi thue thu nh~p doanhnghi~p du'c;1Cquan Iy boi cung mQt cd quan thue va Cong ty co dl,l'djnh thanh toan thue thu nh~p hi4$nhanh tren cd so thuan.

Vi4$cxac dinh thue thu nh~p doanh nghi4$pphai nQpcua Cong ty can clf vao cac quy dinh hi~n hanh vethue. Tuy nhien, nhCi'ngquy djnh nay thay doi theo tUng thai ky va vi4$cxac djnh sau cung ve thue thunh~p doanh nghi~p tuy thuQcvao ket qua kiem tra cua cd quan thue co tham quyen.Cac 10i;lithue khac du'ocap dl,mgtheo cac lu~t thue hi4$nhanh tCiliVi~t Nam.

Chla co tuc

Lgi nhu~n sau thue cua Cong ty du'c;1ctrich chia co tltc cho cac co dong sau khi dLfgcDi;li hQidong codong phe duy4$t.

So co tltc dLfgccong bo va chi tra tlt nguon 10inhu~n chu'a phan phoi can clf vao sl,l'phe duy4$teua codong trong Di;li hQidong co dong thu'ong nien.

11

Congty CophanVltt NamKy nght SueSanThuyet mlnh bolodo tal ehinh n~m2017(tiep theo} M8uB09a -DN

Thuyet mlnh va kha ning so sanh thong tin tren bao caotal chrnh

S6 Ii~u so sanh la 56 Ii~u cua bao cao tai chinh cho nam tal chinh ket thuc ngay 31 thang 12 nam 2016aii au'Qckit~mtoanoS6 li~u so sanh tren bao cao ket qua hoat aQngkinh doanh bao gem so li~u cua kyhoat aQng6 thang ket thuc ngay 30 thanq 6 nam 2016 la 56 li~u tru'ac khi Cong tv tien hanh co phanhoa va au'c;1ctrinh bay eho muc dich so sanh,

4. TI!N VA cAc KHOANTl1O'NGal1O'NGTI!N

So euol ky~

Tlen m~tTlen gU1ngan himg khang ky hanTlen dang ehuygncac khoan tu'dng t1u'dngtlen (*)

9,678,844,10089,364,557,630

31,430,433426,288,308,333

7,452,107,80081,799,664,022

22,365,102125,048,888,889

C~ng 525,363,140,496 214,323,025,813

(*) Cac khoan tu'dng au'dngtien bao gem tien glti ngan hang co ky hCilnvai liii suat la 5,5%/nam.

5. PHAI THUNGANH~N ClIAKHAcH HANG

So cuol ky So d~u ky~ ~

a. Phai thu khach hang la ben thU'ba 236,425,931,049 137,184,603,124Lien HI~pHc;lPtac xa Thu'dngmiili TP.Ho Chr Minh 58,199,863,503 58,702,963,628Cong tv Gentraeo 89,421,535,000Cae khaeh hang khik 88,804,532,546 78,481,639,496

b. Phal thu khach hang la ben lien quan 15,800,591,610 15,252,479,662(Xem Thuy4i'tmlnh so 38)

C~ng 252,226,522,659 152,437,082,786

Cong tv Cophan Vitt Nam Ky nght Suc sanThuyet minh bao cao tal chfnh n~m 2017(tiep theo}

6. PHAI THUKHAc

55 cu51 kyY.NQ.

a. NgAnh\ln

Bao hiem xii hQI, bao hiem y te va bao hlem thStnghi~p va thue thu nh~p ca nhan phal thu nhan vlen

Tarn U'ngKy quy, ky cuccPhal thu ve c6 ph~n h6auti tien gU1ngan hangPhal thu khacPhal thu ben lien quan (xem Thuyet minh 55 38)

20,497,699,979

2,198,379,5531,687,305,890750,700,000

699,983,2153,072,623,671

12,088,707,650

b.Daih\lnKy quy, ky circePhill thu khac

1,069,000,0001,069,000,000

21,566,699,979

Mlu B 09a - DN

9,319,079,027

3,060,872,2841,274,422,152380,000,000

2,415,291,837

365,288,2731,323,779,534499,424,947

1,476,678,682951,500,000525,178,682

10,795,757,709

7. NQ'QuA H~N

So euol ky 56 dau ky

ll.fiD. ll.fiD. ll.fiD. ll.fiD. ll.fiD. ll.fiD.GlagOc OvphOng Gis Iii c61he GialgOc OvphOng Giatrj c61h6

IhuhOi IhuhOI

Tong gia tr] cua cac khoan phalthu, eho yay qua han thanhtoan ho~c chu'a qua han nhu'ngkh6 e6 kha nang thu hoi+ Cang ty C6 Ph'fmThl/ePMm va DOUong Express 188.295.508 (188.295.508) 213.295.508 (213.295.508)+ Cang ty TNHHTht/ong M~lNM Tal 178.182.957 (178.182.957) 178.182.957 (124.728.070) 53.454.887+ Cae khaeh Mng khae 452.191.077 (452.191.077) 485.405.032 (485.405.032)

818.669.542 (818.669.542) 876.883.497 (823.428.610) 53.454.887

12

Cong ty Co phan Vltt Nam Ky nght Suc sanThuyet minh bao cao tal chlnh n3m 2017{tlep theo)

8. HANGTON KHO

SO'cuO'Iky

MluB09a -DN

So <1aukyDI/ phong

:ll.IiIlDI/ phong

:ll.IiIl

Hang dang eJi tren dllong 4,788,477,361 3,889,759,396Nguyen lI~u, v~t lI~u 59,036,896,871 80,487,412,716Cong CI,I,dl,lng CI,I 40,279,582,679 40,868,144,479Chi phi san xuat klnhdoanh do dang 6,068,567,468 7,242,232,590Thanh pham 281,394,384,552 7,721,132,450 308,434,749,992 192,754,415Hang h6a 11,445,101,544 11,682,856,402Hang gU1ban 107,625,962 112,635,073

CQng 403,120,636,437 7,721,132,450 452,717,790,648 192,754,415

Bien dQng ve dl/ phong gii!lm gia himg ton kho trong ky nay va nam tru'oc nhu' sau:

55 dll <1auky/<1au narnTrich I~p dl/ phong

55 dll cu51 ky/cu51 nam

Ky nayY.f:iQ.

192,754,4157,528,378,035

7,721,132,450

9. CHI PHI TRA TRU'OC

55 cuO'Iky

a. NgAn h\lnChi phi tra tnroc ve thue heat <1¢ngCong CI,I,dl,mg CI,Ixuat dungChi phi tra trll& ng~n han khac

710,392,7982,140,864,991

1,067,320,660

3,918,578,449b.Daih\lnTlen thue dat va phi sa dl,lng co so h~ tang 0 KhuCong Nghi~p Tlen son ese NinhCong cu, dl,lng CI,Ixuat dungChi phi tra trllClc ve thue hoat <1¢ng

1,846,982,622

3,738,445,0191,884,411,609

L<;1ithe kinh doanh khi xac <1lnhgla tr! doanh nghi~pChi phi tra trllClCdal h~n khac

88,721,663,2484,080,390,526

CQng 100,271,893,024

Nam trllckY.f:iQ.

192,754,415

192,754,415

1,112,014,3671,335,181,232

1,148,821,866

3,596,017,465

1,904,854,038

4,238,879,7001,637,279,246

147,869,438,7323,286,761,787

158,937,213,503

13

Cong tv Co phan Vi~t Nam Ky ngh~ Suc sanThuyet minh baa cao tai chinh nam 2017 (tiep theo) H§uB 09a -ON

10. THUE VA CAC KHOAN PHAI THU I PHAI NQP NHA NU'ac

So nQpthU'a/ So du'Qchoclm/So <1auky phil I nQptrong ky <1:!!nQptrong ky So cuoi ky

~ ~ ~ :iliI2.

a. Cae khoan phal thuThue gia tr] gia tang 63,746,172 553,135,061 616,881,233Thue thu nh~p ca nhan 293,159,014 65,174,990 318,220,536 40,113,468

356,905,186 65,174,990 871,355,597 656,994,701

b. Cae khoan phai traThue gia tr] gia tang 13,373,422,683 134,268,467,548 134,548,010,331 13,093,879,900Thue gia tr] gia tang hang nMp khau 3,971,171,096 3,971,171,096

Thue xuat nh~p khau 192,734,340 192,734,340

Thue thu nMp doanh nghi~p 6,172,392,534 45,377 ,.622,544 35,927,454,205 15,622,560,873

Thue thu nh~p ca nhan 1,007,378,600 3,619,673,272 4,355,727,463 271,324,409Thue nha <1atva tien thue <1at 17,742,325,223 3,107,109,909 8,488,172,854 12,361,262,278

Thue eratphi nang nghi~p 247,368,103 26,511,666 32,763,006 241,116,763Cac IOiilithue kh.3c, phi, I~ phi va cac khoan phal nQpkhac

Thue nha thau 177,149,344 177,149,344

L~ phi man bai 102,500,000 102,500,000

Cac khoan phal nQpkhac 813,574,232 426,275,121 387,299,111

38,542,887,143 191,656,513,951 188,221,957,760 41,977,443,334

14

Cong tv Cophan Vi~t Nam Ky ngh~SueSanThuyet minh bao cao tai chinh nam 2017(tie;p theo) MJu B 09a - DN

11. TAl sAN CO DJNH HO'u HINH

NhacUa, Phu'dngtl~n v~n Thiet b!, 5uc v(it chosanMaym6c,thlet b] tal, Tong cQngv~t klen truc trullen d1in d\mg cy quan Iy pham

::IN[l ::IN[l ::IN[l ::IN[l ~ ::IN[l

NguyengiaSo c1auky 115,416,478,861 178,261,772,596 59,508,190,747 22,512,077,490 375,698,519,694

Mua s~m moi 440,000,000 6,492,966,189 1,098,843,300 2,550,585,000 10,582,394,489

Dau tu' XDCB hoan thanh 194,239,946 5,633,119,781 992,735,090 8,302,025,432 15,122,120,249

Tang khac 1,275,858,636 600,490,910 68,000,000 1,944,349,546

Thanh Iy, nhu'<;1ngban (1,541,285,056) (141,544,871) (1,951,733,724) (1,045,942,194) (4,680,505,845)

Giam khac (131,000,000) (1,917,858,636) (2,048,858,636)

56 cu6i ky 117,326,577,443 189,316,064,420 60,465,489,176 22,253,805,220 7,25,6,083,238 396,618,019,497

Gia trl ha~mon Iuy keSo c1auky 19,364,652,205 108,982,340,575 35,926,211,996 12,206,629,679 176,479,834,455

Khau hao trong ky 6,321,989,973 16,787,600,203 5,418,976,774 2,738,101,142 2,014,535,058 33,281,203,150

Tang khac 1,086,596,047 71,844,898 5,453,12.1 1,163,894,066

Thanh Iy, nhl1l;1ngban (1,156,494,977) (124,978,872) (1,755,631,076) (159,295,798) (3,196,400,723)

Giam khac (3,231,668) (1,242,527,853) (1,245,759,521)

56 cu6i ky 26,773,238,225 124,682,059,031 41,220,209,898 11,952,025,013 1,855,239,260 206,482,771,427

Giatrl con 1\11T~i ngay c1auky 96,051,826,656 69,279,432,021 23,581,978,751 10,305,447,811 199,218,685,239

T\l1ngay cuoi ky 90,553,339,218 64,634,005,389 19,245,279,278 10,301,780,207 5,400,843,978 190,135,248,070

T~i ngay 31 thclng 12 nam 2017, nguyen gia cua tai sen co djnh huu hinh cla khau hao he't nhu'ng van con sU'dl,mg la 17.056 tri~u clong (tal ngay 31 thang 12nam 2016: 311 tri~u dong).

Nhu'trinh bay t~i Thuyet minh so 20 va Thuyet minh so 21, t~i ngay 31 thang 12 nam 2017, tai san co djnh hO'uhinh co gia trj con I~i la 42.418 tri~u clang (t~ingay 31 tlhang 12 nam 2016: 32.389 tri~u oong) clu'gethe chap t~i ngan hang cle clam bao eho cae khoan vay eua Cong tv.

15

Cong tv Cophin Vltt NamKy nght Sue SanThuyet minh bao eaetal ehlnh nam 2017 (tlep theo) MAu B09a - DN

12. TAl SAN CO£)JNHVO HINH

Quyen sli' d••mg (lat Ph'in mem vi trnh

~ ~Tgng c~ng

Nguy~n gl6So dau kyMua trong kyDau tu' XDCB hoan thanhGlam khac56 cu61 ky

273,611,911,433 4,167,354,264 277,779,265,697

4,042,459,994 4,042,459,994

273,611,911,433 8,209,814,258 281,821,725,691

GI6 trj hao man lOyk~So dau kyKh§'uhao trong kyGlam khac56 cu61 ky

8,944,278,473

7,493,644,7401,093,417,6181,101,216,456

10,037,696,0918,594,861,196

16,437,923,213 2,194,634,074 18,632,557,287

GI6 tr] can 1,,1T9i ngay dau kyT"i ngay cu61 ky

264,667,632,960 3,073,936,646 267,741,569,606257,173,988,220 6,015,180,184 263,189,168,404

Nguyen gia cua tai san co dinh vo hinh da khau hao het nhu'ngv~n con su dl,mgt;;li ngay 31 thang12 nam 2017 va t;;li ngay 31 thanq 12 narn 2016 la 39 tri~u oong.Nhu'trinh bay (1Thuyet minh so 19 va Thuyet minh so 20, tal ngay ngay 31 thang 12 narn 2017, taisan co clinh vo hinh co gia trj con l;;Ii la 1.999 tri~u dong (tal ngay 31 thang 12 narn 2016: 2.042tri~u clong) du'c;1cthe chap tal ngiln hang cledam bao eho cac khoan yay eua Cong tv.

13. CHI PHi XAV DI/NG COOBAN 06' DANG

So cuol ky 58' dau ky

~

Xay dl,fng di,f an dl dol va dol m~1cang nghl; nhamay gh!t mo gla sue va che bien thl/c pha'm t<;IlLong AnPhan m~m quan Iy ban hangHI; thong XU' Iy nu'oc thillHeo gl8'ng MyXay dl,fng cd ban do dang khac

10,507,326,219 8,387,417,4313,559,518,855

1,871,038,1838,302,025,432354,134,837810,602,032

13,188,966,434 20,603,096,555

14. £)AUTlI G6p VON vAo £)O'NVJ KHAc

SO'cuO'IkySO'1u'c;1ng % bleu Gla gO'cco phleu % S~ hO'u Quyet Y.NQ.

Gia tri hc;1pIyY.fiQ.Ngan hang TMCP Sal

Gon Cang Thu'dng 591,743 0.19% 0.19% 4,832,567,833 7,199,737,081

16

17

Cong tv Cophan Vi~t Nam Ky ngh~ SueSanThuyet minh bao do tid ehinh nAm 2017 (tiep theo) M~u B 09a - ON

15. TAl SANTHUETHUNH~PHOAN~I

55 cu5i ky

~55 c:f§uky

~Thue suat thue thu nh~p doanh nghl(lp su dl,mgc:Jexac c:Jlnhgia tr] tal san thue thu nMp holinI~ITal san thue thu nnap noan 1\,1 lien quan c:Jenkhoan chenh l(lch tarn thai chua c:Ju'c;lckhau trucac knoan dl,l' phongTai san thue thu nh~p hoan 1\'1lien quan c:Jenkhoan chlet khau tarn th¢iTal san thue thu nh~p hoan 1\'1lien quan c:Jenkhoan lal chu'a tnuc hl(ln phat sinh tlt cac glaodlch nQi bQTal san thue thu nh~p hoan 1\,1

20% 20%

32,703,353,501

9,419,487,305

3,290,756,657 2,639,497,918

9,082,719,492 527,899,584

16. PHAI TRANGlien BANNGANH~N

55 c6 kha n8ngtra ndl{N[l

So cuoi ky

Gia tn

l!M2

55 c6 kha n8ngtra ncl!M2

a, Phai tra cho cac ben th(t baTrongl16 :

- Cty TNHH LT Gi;loVi~tb, Phai tra cho ben lien quan(xem Thuyet minh so 38)

COng

199,551,949,688 199,551,949,688 84,102,958,513 84,102,958,513

89,374,867,50060,266,188,948

89,374,867,50060,266,188,948 60,781,491,752 60,781,491,752

259,818,138,636 259,818,138,636 144,884,450,265 144,884,450,265

17. CHI PHI PHAI TRANGANH~N

55 cu51ky

~

Chi phi klem toanChi phi phal tra khac

455,000,000139,446,287 705,395,054

594,446,287 705,395,054

18

Congty CophanVitt NamKy nght Sue SanThuyetminh baodo tal ehlnh n~m2017 (tiep theo) M~u B 09a - DN

18. PHAI TRANGANH~NKHAc

Bao hh~mx1'ihoi, bao hlem y tg, bao hlemtha't nghi~p, klnh phi congdeanPhal tra v~ c6 phan h6aPhal tra khac cho ben lien quan (*)

(xem thuyet minh siS 38)

Chlet khau ban hangHa trc;1ban hangChi ph! v~n chuyenNh~nky cuoc, ky quyUil yayPhal tra khac

So cuol ky So "au ky~ Y.ND.

2,418,513,928 2,477,144,931

557,363,060 4,560,037,991

867,180,074 40,659,997,293

9,422,863,463 11,884,813,331

6,145,757,601 5,945,934,223

171,966,910 78,104,000

10,270,371,538 209,545,295

273,537,818 167,049,320

11,758,358,952 8,537,327,197

41,885,913,344 74,519,953,581

19. VAYNGANH~N

So Oau ky Trong ky So cuol kyGla trl Yay Thanh toan Phan lo~II~1 Gla trl~ ~ ~ ~ ~

Ngan hang TMCP99,967,695,216Vletinbank 357,109,232,954 (398,624,310,536) 58,452,617,634

Ngan himg TMCP101,780,625,500Vietcombank 372,076,262,782 (329,696,390,721) 144,160,497,561

Ngan himg TMCPViecombank (1,186,038,857) 5,930,194,285 4,744,155,428

Ngan hang TNHHCTSC 6,936,099,088 (6,936,099,088)Ngan hang TNHHMTV

5,647,058,824 (5,647,058,824)Shlnhan VI~t Nam 5,647,058,824 5,647,058,824

(xem Thuyet minh so 20)

Cqng 214,331,478,628 729,185,495,736 (742,089,898,026) 11,577,253,109 213,004,329,447

Ngay 17 thang 11 narn 2016 Cong ty ky h<;1pdong tin dunq so 0096/KHDN2/16NH voi Vietcombankc6 hi~u h/c den het ngay 30 thang 09 nam 2017, han rrurc 220.000.000.000 dong cho rnuc dich taltro cac nhu cau tin dl,lng ng~n hGlnh<;1pphap, h<;1pIy, hc;lpIe phl,lCVl,lcho hOGltdQng sim xuat kinhdoanh. Khoim vay nay chju lai suat du'<;1cxac djnh tGlithoi diem giai ngan von vay theo thong bao laisuat clla Ngan hang trong tUng thoi ky va du'<;1Cghi tren tUng Giay nh~n n<;1.

H<;1pdong tin dl,lng nay khong c6 tai san bao dam.

Ngay 07 thang 11 nam 2017 Cong ty ky hc;lpdong tin dl,lng so 1102/2017·HDCVHM/NHCT924-VISSAN voi Ngan hang TMCPCongThu'dngViet Nam ("Vietinbank") - Chi nhanh 7 TP. HoChi Minh,hGlnmLtc190.000.000.000 dong cho ml,lCdich tai tr<;1nhu cau von 1u'U dQngphl,lcVl,l hOGltdQngsanxuat kinh doanh. H<;1pdong vay nay c6 thoi hGlnden het ngay 01 thang 10 nam 2018, thoi hGlnchovay clla tUng Giay nh~n n<;1toi da khong qua ba thang. Khoan vay nay chju lai suat du'<;1cxac djnhti;li thai diem giai ngan von yay theo thong bao lai suat clla Vietinbank trong tUng thoi ky va du'<;1cghi tren tUng giay nh~n n<;1va co gia trj ke tU thoi diem giai ngan cho den khi co 51/ dieu chinh laisuat theo nguyen t~c xac djnh nhu'trong h<;1pdong quy djnh.

Day 113 khoan vay khong co bao dam bang tai san.

Ph/m /Oqi /{Ji: 5.930.194.285 dong va 5.647.058.824 dong/a kho;!mvay chuyen tLt dai h{Jnqua.

19

Congty Cophiin Vi~t Nam Ky ngh~SucSanThuyet minh baocao tal chinh nam 2017 (tlep theo) MAu B09a - ON

20. VAY OAI H~N

V55 dau ky Trong ky 55 cu5i ky

Gia tr] Vay Phan IOCilIICilI Gla tr]

WQ WQ WQ WQ

Ngan h~lng TNHH MTV12,705,882,352 (5,647,058,824 ) 7,058,823,5285hlnhan Vi~t Nam

Ngan hang TMCP21,348,699,425 (5,930,194,285) 15,418,505,140Vietcombank

Cqng 12,705,882,352 21,348,699,425 (11,577,253,109) 22,477,328,668

Ngay 27 thang 2 nam 2017 Cong ty ky hc;1pdong tin dl,mgtheo dl/ an dau nr so 0020/KHDN2/17DHvoi Vietcombank co thai han 60 thang ke tu ngay giai ngan dau tien, khoan tien co tong gia tri toida la 27.556.200.000 dong nhLfngkhong vLfQtqua 70% tong mlte dau tu cua dl/ an. Ml,Jedieh sudl,Jngvon vay la tai trc cac nhu eau tin dunq hop phap, hcp Iy, hop I~ lien quan den vi~e dau tirTSCf) theo ke hoach cua ben vay. Khoan vay nay chiu lai suat la 7,5%/n~m trong 12 thang ke tungay giai ngan dau tien va bAng lai suat tiet ki~m VND ky hQn12 thang tra lai euoi ky eong lai suatbien (2,5%/nam) va dLfQedieu ehinh dinh ky 3 thang/lan trong thai gian con IQi.

Gia trl tai san dam bao la may moe thiet bi voi tong trj gia la 22.880.000.000 VND

TQi ngay 31 thang 12 nam 2014, Cong ty ky hc;1pdong vay dai hQn voi Ngan hang TNHH MTVShinhan Vi~t Nam ("Shinhanbank") voi so tien h9n mlte la 24.000.000.000 dong, ml,ledieh su dl,lngvon vay la tai trQ von dau tLf tai san co dinh. Khoan vay nay co thai hQn la 5 n~m ke tU' ngay giaingan dau tien, nc;1g5e dLfQethanh toan ba thang mot Ian. Khoan vay chiu lai suat 6,5%/nam va sedLfQedieu ehinh ba thang mot Ian dl,(atren thong bao tU' Shinghanbank, lai suat eho m~i Ian rut vonse dLfc;1ethanh toan dinh ky vao ngay 25 hang thang.

Cong ty su dl,lng nha xLfong, quyen su dl,lng d§'t va cae may moe, thiet bi 0 Xi nghi~p Chan nuoiBinh Thu~n de the chap eho khoan vay nay. TQingay 31 thang 12 n~m 2016, so dLfvay euaCong tyla 11.294.117.646 VND

Phan /09i /9i: (5.930.194.285) Gongva (5.647.058.824) Gong/a khotm vay dai h9n chuyen qua vayng~n h"n.

Caekhoan vay dai h9n dLfQehoan tra theo lieh bieu sau:

SO'cu51ky~

Trong vong mQt namTlt nam thU'hal (Jt!nnam cu51cung

10,391,214,25222,477,328,668

5,647,058,82412,705,882,352

32,868,542,920 18,352,941,176TnJ' : sO'phal tra trong vong 12 tMng«(JLfQetrlnh bay (j phan yay ng~n h~n) (10,391,214,252) (5,647,058,824)

SO'phal tra sau 12 thang 22,477,328,668 12,705,882,352

20

Congty Cophin VI~t Nam Ky ngh~SucSanThuyet minh bao do tal chlnh niim 2017 (tlep theo) M~u B 09a - ON

21. QUY KHEN THl16'NG, PHUC LQ'I

Quy nay hinh thanh tlt viec trich I~p tU' l<;1inhu~n chua phan phoi theo quyet dinh cua cac co dongtal £><;lihQidong co dong thu'ong nien cua Cong ty. Quy nay du'<;1eslt dl,mgde chi tra tien thu'ong vaphuc l<;1ieho nhan vlen cua Cong ty theo ehinh Sikh khen thu'ong va phuc l<;1icua Cong ty va thu'ongeho HQidong Quan tr] theo nqh] quyet £>~ihQidong co dong thu'ong nien cua Cong tv.

Bien dQngcua quy khen thu'ong, phuc l<;1itrong ky nhu' sau:

Quy khen thu'ong Quy phuc 11;11 Quy thu'ong ban T6ng~ieu h~lnhcuan Iy:iI:ill :iI:ill :iI:ill ~

So dau ky 22,615,759,860 13,191,590,984 231,493,793 36,038,844,637Trfch quy trong ky 19,568,361,944 15,129,297,976 291,600,000 34,989,259,920(Thuyet mlnh so 24)5li dl,mgquy (32,577,890,808) (13,117,441,186) (330,343,793) (46,025,675,787)

So cuoi ky 9,606,230,996 15,203,447,774 192,750,000 25,002,428,770

22. DV' PHONG PHAI TRA DAI H~N

SO' du' dl,l'phong phai tra dai h~n the hi~n khoan dl/ phong tr<;1~p thoi vi~c trich I~p t~i ngay ngay31 thang 12 nam 2017. Cong ty dang trich I~p trc;1cap thoi vi~e trong ky theo quy Iu'dngd6ng baohiem xa hQieho ngu'oi lao dQnge6 thoi gian lam vi~c t~i Cong tytren 1 nam tinh den thoi diem 31thang 12 nam 2008 khi cham dUt Hc;1Pdong lao dQngtheo quy dinh t~i Khoan 1, £>ieu42 cua BQLu~t Lao dQng.

23. QUY PHAT TRIEN KHOA HQCvA CONGNGHe

Theo Thong tu'so 15/2011/TT-BTC ngay 09 thang 02 nam 2011, eac eong ty du'<;1cphep I~p quyphat trh~n khoa hoc va eong ngh~ de sU'di,mgtho cck ho~t dQngnghl~n eltu va phat trien. Cong tyda trich quy Khoa hoc va Cong ngh~ theo ty I~ 9,18% eua l<;1inhu~n tinh thue thu nh~p doanhnghi~p nam 2017.QuY du'c;1esU'dl,lng khi cik ho~t dQng nghien cltu va phat trien du'c;1ethl/e hien vatien du'<;1ctra.Trong nam 2017, Cong ty v~n chu'asU'dl,lngquy nay.

Cong ty Co phan Vi~t Nam Ky ngh~SucsanThuyet minh baocao tid chlnh nam2017 (tiep theo) MAu B 09a - ON

24. VONCHUso' HUuThayaoi trong von chu siJhU'u

Vong6p cua chu siJ Quyaau tU'pha1: LQinhu~n sau thue Tong cQnghU'u trien chua phin phoi

~ ~ ~ ~SodU't\li ngay 01 thang 7 nam 2016 809,143,000,000 63,485,516,484 872,628,516,484

Lc;tinhu~n thuan trong ky 54,695,420,419 54,695,420,419

Trich I~p quy 6au W phat trien 19,045,654,945 (19,045,654,945)

Trich I~p quy khen thLfongphuc Ic;ti (25,831,000,000) (25,831,000,000)

Phan phoi lQ'inhu~n (19,045,654,945) (18,608,861,539) (37,654,516,484)

SodU't\li ngay 31 thang 12 nam 2016 809,143,000,000 54,695,420,419 863,838,420,419

Lc;tinhu~n thuan trong ky 129,602,124,567 129,602,124,567

Trich quy 6au W phat trien 28,432,888,063 (28,432,888,063)

Trich I~p quy khen thLfClngphuc Ic;ti (23,189,259,920) (23,189,259,920)

Tam trich quy khen thLfongphuc lc;1itheo Q£>5340/Q£>-CTY16/12/2017 (11,800,000,000) (11,800,000,000)

50 dU't\li ngay 31 thang 12 nam 2017 809,143,000,000 28,432,888,063 120,875,397,003 958,451,285,066

Trong ky tnmc, theo Quyet dinh so 20742jTCT-KH&£>TTCngay 28 thang 12 nam 2016 ella Tong Cong ty ThLfdngm<;liSai Gon - TNHHMTV("Tong Cong ty"), Congty ehuyen 37.654.516.484 dong lc;1inhu~n ve Tong Cong tv, trong d6 19.045.654.945 dong la tU'Quy dau tu' phat trien va 18.608.861.539 dong tU' lc;1inhu~n sauthue chu'aphan phoi. Trong kY nay, Cong ty da ehuyen toan bQ so tien nay ehoTong Cong tv.Trong ky, Cong ty da trieh I~p 00 sung QUy<tautu' phat trien va Quy khen thu'C1ng,phue lc;1ivC1iso tien Ian 1u'c;1tla 28.432.888.063 dong va 23.189.259.920 dong t&1c;1inhu~n sau thue ella 06 thang euoi nam 2016 theo Nghi quyet £><;IihQidong co dong thu'ong nien so 01/NQ-£>H£>C£>ngay 05 thang 04 nam 2017. Cong ty t<;lmtrieh bo sung Quy khen thu'C1ngphue lc;1itu lc;1inhu~n sau thue ella nam 2017 VC1iso tien 11.800.000.000 dong theo Quyet dinh 5340/Q£>-CTYngay 16 thang 12 nam2017.

21

22

Cong ty Cophin VI~t Nam Ky ngh~ SueSanThuyet minh bao do tal ehlnh niim 2017 (tlep theo) Mlu B 09a - DN

Von (lieu It

Theo Giay ehung nMn dang ky kinh doanh dieu ehinh, von dieu I~ cua Cong ty las09.143.000.000dong. Chi th~t ve rnenh gia eo phan va so eo ph~1ncua Cong ty nhu' sau:

SO'cu51 ky SO'd'§u kySO cO Dhh~u ~ so cO phh!u ~

VO'n co ph'§n du'c;1eduy~t da phat hanh vadang lu'u hanh 80,914,300 809,143,000,000 80,914,300 809,143,000,000

Von eo phan ehi th3t theo eo dong Ian:

sO' euO'Iky sO' d'§u ky

~ .%. ~ .%.Tong COng ty Thu'dng M91Sal Gon - TNHH MTV 548,298,780,000 67.76 548,298,780,000 67.76COng ty Co ph'§n Dinh DtmngNOng nghi~p QuOc t~ (ANCO) 201,800,260,000 24.94 201,800,260,000 24.94Cac co dOng khac 59,043,960,000 7.30 59,043,960,000 7.30

809,143,000,000 100 809,143,000,000 100

Co phieu phD thong eo rnenh gia la 10.000 dong/eo ph~m.Mt)i eo phieu pho thong tu'dng ung vO'imQtphieu bieu quyet ti;li cac cuee hop co dong cua Cong tv.Cac eo dong du'Qe nh~n co tuc ma Cong tveong bo vao tung thai diem.Tat ea eo phieu pho thong deu co thu tl/ u'u tit~n nhu' nhau dOi vO'i taisan eon IGiieua Cong ty.Cac quyen IQi eua eae eo phieu da du'Qe Cong ty mua IGiideu bi tGim ngltngeho to'i khi chung du'Qephat hanh IGii.

25. cAc KHOANMVCNGOAI BANGCAN£)01 KEToAN

Ngo~1t~ cae lo~1

SO'eu51 ky 55 d'§u ky

£)0 la My (U5D)Euro (EUR)

453,798.42793.44

279,915.93802.93

23

Cong tv Co phan Vitt Nam Ky nght Sue SanThuyetmlnh bolocao tal chlnh nam 2017 (tlep theo) MJuB 09a -DN

26. DOANHTHUTHU1N vi BANHANGvA CUNGcAp DICH VV

Tong doanh thu the hi~n tong gia tri hang ban, kh6ng bao gom thue gia tr] gia tang.

QuY 4 LOy ki til' cfiu nlim clin euol quy nayNlim nay Nlim tru'ae Nlim nay Nlim tn/ac~ ~ ~ ~

Tong doanh thu ban hang va eung eapdlch V\I

Doanh thu ban thanh1,054,842,658,098 945,581,001,159 3,883,778,709,247 3,694,062,247,709pham va hang h6a

Doanh thu cung cSp 12,625,420,758 3,123,233,953 21,365,946,960 6,516,313,084dlch vu

1,067,468,078,856 948,704,235,112 3,905,144,656,207 3,700,578,560,793

Cae khoan glam tril' doanh thu

Chiet kh§'u thu'c1ngmal 9,523,532,170 4,322,616,705 25,870,673,986 27,907,587,099Hang ban bl tra I~I 251,432,986 84,812,321 1,167,464,667 1,724,666,334

9,774,965,156 4,407,429,026 27,038,138,653 29,632,253,433

Doanh thu thuan 1,057,693,113,700 944,296,806,086 3,878,106,517,554 3,670,946,307,360

27. GIA VONHANGBANvA DICH VV CUNGCAP

Gia von hang ban the hi~n gia von cua hang h6a va thanh pham d§ ban trong kyo

28. CHI PHi SANXUAT, KINH DOANHTHEOVEUTO

Ky trU'b'c

laiD.

Chi phi nguy~n v~t lil$u trong chi phi sanxuatChi phi nhan c8ng va nhan vlenChi phi khau haoChi phi dl,l'phongChi phi djch vu mua ngoalChi phi khac

2,169,945,377,197

564,796,930,45541,876,064,346

(4,759,068)202,283,978,945337,324,475,142

2,315,411,805,247

443,780,947,33428,573,819,665

170,695,183,753229,729,001,854

3,316,222,067,017 3,188,190,757,853

Cong ty Co phin Vi4t Nam Ky ngh4 Suc sanThuyetmlnh bao do tiU chfnh n~m 2017 (tiep theo)

29. DOANH THU HO~T aQNG TAl CHiNH

Lai tien gUl

Lal chenh I~ch tY glaCo t((cDoanh thu beach d¢ng talchinh khac

30. CHI PHi TAl CHiNH

Lal tien vayChiet khau thanh toan

L5 chenh I~ch tV glaChi phf tal chinh khac

Quy 4

Niim nay~

Niim trU'{#c~

5,964,006,800

6,185,8821,949,237,682

150,576,300

135,000,000 60,010,602

6,105,192,682 2,159,824,584 16,966,868,147 9,794,386,563

Quy 4

Niim nay

~Nim trU'bc

~

3,696,755,415

1,621,287,68514,722,406

2,994,110,068

1,327,808,52718,295,738

5,332,765,506 4,340,214,333

MluB 09a -DN

LOy ke tu diiu niim den cUDIquy nay

Nim nay Nim trU'oc~ ~

16,108,726,748 9,365,005,47081,444,199 189,370,491

236,697,200 0

540,000,000 240,010,602

LOyke tu d'3u nim den eu61quy nay

Nim nay Nim tntbe~ ~

12,493,808,556 9,474,690,6556,591,952,063 5,845,442,209118,836,101 99,873,460

0 680,102,167

19,204,596,720 16,100,108,491

24

Cong ty Co phin VI~tNam Ky ngh~Sue SanThuyet mlnh bolo cao tal chlnh n6m 2017 (tiep theo)

31. CHI PHi BAN HANG

Quy 4

Chi phi nhan vlen ban hangChi phi v~t Ii~u, bao biChi phi dl,lng CI,I, do dungChi phi khau hao tal san codlnhChi phi djch VI,I mua ngoal:

Chi phi v?n chuyenChi phi thue kho, thue

m~tMngChi phi d{ch vv mua

ngoalkMcChi phi khac:

Chi phi chi€t kMu, h~tro ban hang

Chi phf Mng tien khi3c

Ni m nay Ni m tn/Be

73,253,924,954

8,244,643,3743,606,257,358

1,302,500,716

29,432,561,31713,953,375,852

7,669,712,009

7,809,473,456

13,649,621,696

8,280,159,266

5,369,462,430

40,564,540,780

6,684,249,219

1,895,313,551

1,762,175,920

22,562,579,0599,320,210,772

7,117,469,496

6,124,898,791

37,303,921,116

24,934,409,649

12,369,511,467

,.,Su B 09a -ON

LOyke tu dau nim din eu61 quy nayNim nay Nim tn/Be~ ~

274,708,394,385 195,922,097,16426,709,253,927 17,151,451,53213,251,247,219 12,688,568,431

6,025,956,893 5,043,370,803

87,751,959,309 68,134,857,91740,633,804,808 27,587,172,582

25,700,845,021 22,074,924,207

21,417,309,480 18,472,761,128

96,575,162,217 114,839,328,970

50,302,266,628 64,835,975,265

46,272,895,589 50,003,353,705

129,489,509,415 110,772,779,645 505,021,973,950 413,779,674,817

32. CHI PHi QUAN LV DOANH NGHIep

Quy 4 LOyki tu dau nlim den eu6i quy nayNlim nay Nim tn/itc Nim nay Nlim tn/itcllfiI2 llfiI2 llfiI2 llfiI2

Chi phi nhan vlen quan Iy 42,878,306,542 17,512,663,518 111,272,031,974 90,904,600,414Trong 116:trlch trr;! cap thai

23,940,132,188 32,703,353,501viecChi phi v~t Ii~u quan Iy 564,415,321 666,476,488 2,349,547,041 2,743,589,045Chi phi do dung van phong 1,510,744,629 1,466,634,326 4,861,426,996 5,859,694,126Chi phi khau hao tal san co 3,177,438,694 2,556,564,923 11,753,430,397 6,521,680,732djnhThue, phi va I~ phi 853,150,824 1,843,781,806 5,227,655,821 5,950,523,260Chi phi dl,f phong 28,454,887 823,428,610 (4,759,068) 823,428,610Chi phi dlch VI,I mua ngoai (5,430,659,046) 11,415,385,100 42,246,489,998 46,354,683,464

Chi phi thue m~t bang (9,311,752,878) 8,954,505,372 31,635,786,738 35,830,786,912Chi phf d{ch vv mua 3,881,093,832 2,460,879,728 10,610,703,260 10,523,896,552ngoaikMc

Chi phi khac 42,524,210,818 40,708,268,962 124,348,031,923 44,792,792,748Phan bo 1t;11tM klnh 14,786,943,873 25,113,191,733 59,147,775,484 29,549,274,897doanhTrfch I?p quy khoa h9C 7,250,000,002 20,000,000,000 (14,450,OOO,OOO)cong nghcChi phI Mng tien khac 20,487,266,943 15,595,077,229 45,200,256,439 29,693,517,851

86,106,062,669 76,993,203,733 302,053,855,082 203,950,992,399

25

Cong tv Co ph-an Vitt Nam Ky nght Sue SanThuvet minh bao do t~1Iehfnh n~m 2017 (tlep theo)

33. THUNH~P KHAc

Quy 4Nlim nay

VNDNlim tru'{1c

VND

Khuyen mai, chiet khau ban hang

San phe Iic$uThu nh~p khac

212.296.153 213.108.595

306.272.637

295.682.438788.191.665

1.000.487.818 815.063.670

MluB 09a -DN

Nlim nayVND

Luy ke tU' diiu nlim den cuoi quynay

Nlim tru'{1cVND

1.393.804.859

3.223.683.364

1.491.490.663

1.193.191.6371.572.457.941

4.617.488.223 4.257.140.241

34. CHI PHi KHAc

Thu tien ban phe Ii~u narn 2017 du'<;1chach toan vao doanh thu khac voi so tien: 1.038.830.453 dong.

Quy 4

NAm nayVND

Nim tru'bcVND

Thanh Iy tal sanPhiilt vi pharn hanh chanhChi phi thu gom phe lI~uChi phi khac

152,799,348471,378,037 5,412,890

180,746,310183,059,422665,902

624,843,287 369,218,622

35. CHI PHi THUETHUNH~P

Chi phi thue thu nhip doanh nghi~p hi~n hanhChi phi thue thu nh~p doanh nghl~p tlnh tren thunh~p tinh thue ky hl~n hanh

Thu nhip thue thu nhip doanh nghl~p hoan 1\'1- Thu nh~p thue thu nh~p doanh nghl«$phoan 1<;11phat sinh tlt cac khoan chenh I~ch tarn thC11chuac:fu"Qckhau trll

- Chi phi thue thu nh~p doanh nghl~p hoan 1<;11phat sinh tll vl~c hoan nh~p tal san thue thunh~p hoan IiiiI

LOy ke tU' (flu nAm den cuoiquy nay

NAm nayVND

Nim tru'(lcVND

1,159,714,395518,931,472

o14,702,498

1,693,348,365

44.642.461.53644.642.461.536

(8.554.819.908)

(9.082.719.492)

527.899.584

36.087.641.628

o848,228,712

515,972,753495,081,966

1,859,283,431

Ky tru'{1c

lltU2

30.551.825.25630.551.825.256

(527.899.584)

(527.899.584)

30.023.925.672

26

Cong tv Cophin Vltt NamKy nght Sue SanThuvet minh bao do tai chinh nam 2017 (tlep theo)

Chi phi thue thu nh~p doanh nghi~p hi~n hanh trong ky du'gctinh nhu' sau:

LQi nnuan k~ roan tntClc thue 165,689,766,195

Thue tinh Ci thue suat phc5thong 20%Dieu chlnh :Chi phI kh6ng auac khau trir thueChenh I~eh tern tnatA.nh hl.fCJngcue muc thue sust: ktuic ap dunq dol vatcac knoen thu nh~p tV eMin nuot dl.f(/e uti d§1

33,137,953,239

10,284,641,827130,251,747

Chi phi thuE thu nh{ip doanh nghl~p hl~n hillMhnlm nayChi phi thu~ thu nh~p doanh nghlli\p 6 thang cuolnam 2016

43,552,846,813

1,089,614,723

MluB 09a - DN

Ky tru'i1clUiD.

148,204,862,575

29,640,972,515

527,760,920527,899,584

(144,807,763)

30,551,825,256

Chi phi thuE thu nh{ip doanh nghi~p hl~n hanh 44,642,461,536 30,551,825,256

Cong ty co nghTaVI,! nop thue thu nh~pdoanh nghi~p thee thue suat 20% tren thu nh~p tinh thue.

Cac quy dinh hi~n hanh ve thue cho phep Xi nghi~p chan nuoi Vissan Blnh Du'dng, Xi nghi~p channuoi Vissan Blnh Thu~n du'gc hu'C1ngthue suat u'u dai la 15% trong suot thai gian ho~t dQngdo cothu nh~p tlt chan nuoi, che bien trong linh vl/c nong nghi~p a dia ban khOng thuQcdia ban co dieuki~n kinh te xa hQikho khan ho~c dja ban co dieu ki~n kinh te xa hQid~c bl~t kho khan.

Cac khoim thue trlnh bay trong bao cao tai chinh nam 2017chu'a phili la so li~u cuoi cung va tuythuQc vao ket qua kiem tra cua cd quan thue. Do vi~c ap dl,!ng lu~t thue va cac qui djnh bi anhhu'angbai cac cach dien d<;ltkhac nhau, so li~u du'gc trlnh bay trong bao cao tai chinh nam 2017 sethay dol dl/a tren quyet dinh cuoi cung cua cd quan thue.

36. LAI cO' BAN TREN co PHIEU

LQInhu~n k~ toan sau thue thu nh~p doanh nghi~pCae khoim di'eu ehinh glam IQInhu~n ke toan d~ xac djnh IQInhu~nphl!n bc5eho eCSdong sCi hO\.Jec5phleu phc5thong:- Cae khoifm dieu ehlnh gidm+ Trfeh quy khen thl.fCJngphue 1(/1,quy thl.fCJngBan dieu hifmhLQInhu~n phlln bo cho co dang SCI hO\.Jco phieu phCSthongcc5phleu phCSthong dang 1u'U himh binh quan trong ky

Ky nay~

129,602,124,567

(12,960,212,457)116,641,912,110

80,914,3001,442

(i) So trfch quy khen thu'C1ngphuc Igi, quy thu'ong Bandieu hanh cho ky ho~t dQngket thuc ngay 31thang 12 nam 2017 du'gc t<;lmtrfch vai ty I~ 10% Igi nhu~n sau thue theo ke hO<;lchphan phoi Iginhu~n nam 2017 cua Nghi quyet D<;IihQi dong co dong so 01/NQ-NQDHDCD-CTYngay 5 thang 4nam 2017.

Cong ty khong trlnh bay so li~u so sanh cho lai cd ban tren co phieu do C1ky 6 thang dau nam 2016chu'aphai la mQtcong ty co phan.

T~i ngay 31 thang 12 nam 2017, Cong ty khong co co phieu tiem nang co anh hu'angsuy giam. Dov~y yeu cau trlnh bay lai suy giam tren co phieu khong ap dl,!ng.

27

28

Congtv Cophin Vi~t NamKy ngh~ SueSanThuyet minh bao cao tiMchinh nAm 2017 (trep theo) MiuB 09a -DN

37. cAc KHOAN CAM KET

Camketvon

Cac cam ket ve chi tieu tao I~p tai san tal ngay I~p bang can doi ke toan nam 2017 nhu sau:

So cuol ky~

DS du'c;1cduy~t nhung chu'a ky hop dongDa du'c;1Cduy~t va ky hop dong nhung chua thvc hl~n

1,736,788,610,0601,314,273,088

1,290,812,248,468659,955,684

1,738,102,883,148 1,291,472,204,152

Cam ket von cho dt/ an duQ'c phe duy~t nhung chua ky hQ'pdong.

38. NGHI~P VV VA so eir vor cAc BENLIEN QUAN

Cong ty chi co cac giao dlch va co so du' voi ml;>tben lien quan la Tong Cong ty Thudng mal Sai Gon- TNHH MTV - co dong Ion nhat cua Cong tv.

Trong ky, Cong ty da co cac giao djch chu yeu sau voi ben lien quan:

Ky truetc

Y..t:l.12.TSng C6ng tv ThU'dng m~1Sal Gon - TNHHMTV

Mua himgBan hangPMn ph51lc;1inhuan

620,511,976,781188,844,805,750

783,215,014,369147,610,821,588102,617,931,084

Thu nh~p cua Hl;>idong Quan tri, Ban kiem soat va Ban Giam doc trong ky nhu sau:

Ky nay

:il::lQ.Ky tru'etc

:il::lQ.Lu'dng, thu'C1ng va thu lao 3,953,454,952 3,145,654,000

Cong ty Co phan Vi~t Nam Ky ngh~Sue SanThuvet mlnh bolo colo tal chlnh nam 2017 (tiep theo)

S5 du' veti ben lien quan tal ngay I~p bang din d5i ke toan narn 2017 nhu' sau:

Phal thu khach h~ng ngAn h~nT5ng Cong ty Thl.lang mal Sail Gon - TNHHMTVTrong d6 :- ChI nhent» Tong Cong ty Thu'dng mal sal Gon -TNHHMTV - Trung tam phan phDI Satra- Chi nhimh Tong Cong ty Thu'dng mal sal Gon -TNHHMTV - Trung tam di'eu Mmh Satrafoods- ChI nhfmh Tong Cong ty Thu'dng mal sal Gon -TNHHMTV - Trung tam Satra PhiilmHung- ChI nhent» Tong Cong ty Thu'dng mal sal Gon -TNHHMTV - SI{w th/ Satra sal Gon- Chi nhent: Tong Cong ty Thu'dng mal sal Gon -TNHHMTV - Thu'dngxa Tax

- Chi nhent» Tong Cong ty Thu'dng mal sal Gon -TNHHMTV - Trung tam dleu htmh ban Ie Satra CanThd- Chi nhent» Tong Cong ty Thu'dng mal sal Gon -TNHHMTV - TT diet» vv an uDngSatra

- Chi nhenn Tong Cong ty Thu'dng mal sal Gon -TNHHMTV - Trung tam quemIy va klnh doanh cht;!Binh Olen

Ph" thu ngAn h~n khac

Tong Cong ty Thl.ldng mat Sai Gon - TNHHMTV

Phill tril ngll'bl ban ngjn h~n

Tong Cong ty Thl.ldngmiill Sal Gon - TNHHMTVTrong d6 :- Tong Cong ty Thu'dngmal sal Gon - TNHHMTV -Trv so chinh- ChI nhanh Tong Cong ty Thu'dng mal sal Gon -TNHHMTV - Kho liilnh Satra- ChI nhtmh Tong Cong ty Thu'dng mal sal Gon -TNHHMTV - Trung tam phan phDI- Chi nhtmh Tong Cong ty Thu'dng mal sal Gon -TNHHMTV - Trung tam d/ch vv

Phal tra ngjn h~n khacTong Cong ty Thl.ldng miill Sal Gon - TNHHMTV

So cuol kyY.fiIl

15,800,591,610

MluB 09a -DN

15,252,479,662

14,158,291,009 13,851,081,834

520,374,496 541,347,236

612,168,833 816,887,061

9,162,599 15,405,860

443,558,975

20,087,467

36,948,231 27,757,671

12,088,707,650

60,266,188,948

57,949,406,854

1,940,089,786

376,692,308

867,180,074

499,424,947

60,781,491,752

57,274,014,697

353,297,569

3,149,191,386

4,988,100

40,659,997,293

29

30

Cong tv Co phan v'tt Nam Ky nght SueSanThuyet minh bolo cao tal chrnh narn 2017 (tiep theo) Mlu B 09a - DN

39. THONG TIN BO SUNG CHO cAc KHOAN MVC TRINH BAY TRONG BAo cAo umCHUYENTI!N Te NAM 2017 :

Cae glao djeh khong bing tlen anh hu'ong den bao eae Lu'u ehuygn tien tt trongtu'dng lal:

Ky tn({tc

Y..f:ll2.

Mua tal san co dlnh va xay dl,(ngco ban d6'dangchua thanh toanling tntoc tlen mua tal san co dlnh va xay dl,(ngcoban da dang

4,125,686,975 3,467,355,093

1,232,608,515 2,153,898,000

Ngay26 thang 01 narn 2018

Ngu'oiI~p:

~ ___________ .

Dll Thi Thu ThuyKe toen t6ng h(/p