Báo cáo tài chính - www.phongphucorp.com BCTC HN Q2.2017

BAO CAO TAI CHINH HQ? NHAT
GIU'A NIEN DO
6 THANG DAU CUA NAM TAI CHINH
KET THUG NGAY 31 THANG 12 NAM 2017

TONG CONG TY CO PHAN
PHONG PHU


TONG LONG TY C6 PHAN PHONG PHU

MUC LVC
Trang
1. Myc lyc
2. Bio cio cila Ban Tang GiAm dtic
3.

Bio cio soft :it thong tin tii chinh gifra nien da

4. Bing can dal ke toin hqp nhit tai new 30 thing 6 nim 2017

1
2-4
5
6-9

5. Bio cio kat qui boat (tang kinh doanh hqp [that
6 thing dau Oa nim tii chinh ket thfic ugly 31 thing 12 nim 2017

10

6. Bio cio Itru chuyen tien 4 hqp nhat
6 thing AL can nim Si chink ket thoc ngiy 31 thing 12 Mini 2017

11 -12

7. Bin thuyet mink Bio cio Si chink hqp nhit
6 thing dal' dm nim Si chinh ket thfic ngly 31 thing 12 Min 2017

13 - 52

8. Phy lyc

53 - 59

1


TONG CONG TY CO PHAN PHONG PHU

BAO CAO CUA BAN TONG GIAM DOC
Ban lOng Giam dOc Ling Cong ty Co phan Phong Phu (sau day gal tit la "Tong Cong ty") trinh bay
bao ea() ctia minh ding vii Bao cao tai chinh hop nhat giaa nien dO 6 thing diu ctia nam tai chinh ket
attic ngay 31 tilting 12 'lam 2017 bao gom Bao cao tai chinh tong hap giaa nien dO dm Tong Cong ty
va cac cong ty con (pi chung la "Tip down").
Khai quit ve Tong Cong ty
TOng Cong ty Co phin Phong PhO la doanh nghiep doge co phi') hem tir doanh nghiep Nha ;mac —
Tong Cling ty Phong Phu thee Quyet djnh 56 06/2007/QD-BCN ngay II thing 01 nam 2007 elm BO
twang 130 C6ng nghiep (nay la 130 Ging tht.rcrng). T6ng Cong ty hoot dens thco Giay chung nhan.dang
14, doanh nghiep s6 0301446006, (Sang V lin dau ngay 20 thing 02 nam 2009 va ding ItY thay doi Ian
thu 12 ngity 03 thing 02 nam 2015 do SO Ke hooch va Diu to TP. HA Chi Minh cap.

Try s6 chinh
: 48 Tang Nhan Phti, Khu phi) 3, phuang Tang Nhan Phu B, quin 9, TP. i i6 Chi Minh.
- Dja chi
- Dien thooi : (84 — 28)35 147 340
: (84 — 28)38 406 790
- Fax
Tang Cong ty c6 cac din vi true thuOc sau:
Dia chi
Ten don vi
Chi nhanh Tiing Ong ty CO phin 378 Minh Khai, phtnang Vinh Tuy, quin Hai Ba Tnmg, TP. Ha
NOi
Phong Phi)
Nha may det 2 — Chi nhanh Tong Doing s6 03, khu cOng nghiep Boa Klianh, phu&ng 1-10a Khanh
Cong ty CO Olin Phong Phu tai Da Bic, quin Linh Chieu, TP. Da Nang
Nang
Chi nhanh T6ng Cong ty Co phin 294 Ong ich Khiem, phuOng Tan Chinh, quin Thanh Khe, TP.
Da Nang
Phong Phu toi Di Nang
Chi nhanh 'fling COng ty Co phin 21513 Thu Khoa Iluan, phuang Phu Thuy, 'P. Phan Thiet, tinh
Binh Thuin
Phong Phi toi Binh nuan
Chi nhanh TOng CEng ty Co Olin 184 Nguyen Luang Wing, plureing Quang Trung, quart Deing Da,
TP. Ha Nei
Phong Phi to' Ha NOi
Chi nhanh TiAng C6ng ty CO phin 78 Al, Trin Van Kheo, phuang CM Khe, quirt Ninh Kieu, TP.
CAn Tha
Phong Phi tai Cin Tha
Chi nhanh Tong Cong ty CO phin Km1447, xa Vinh Phtrang, TP. Nha Trang, tinh Khalil) lioa
Phong Phi tai Nha Trang
Hoot dyng kinh doanh cua TOng Cong ty theo Giay chtingnhan ding kY doanh nghiep la:

• Sin xuat sai, chi may, chi theu, vii det thoi, sin xuat khan, vii, scii, quart ao, hang may sin (air
[rang phyc, Iris (Ay, nhuOm, h6, in, gia cong hang da qua sit dyng); Bao bi (trit tai the phe thai, sin
xuat bOt giAy tai try se);
Mua
ban may mac, phy tong nganh det, may. Kinh doanh thiet bj van phong, vit lieu dien, may
•
mot, thiet bj phyc vy citing nghiep, he th6ng kiem tra do Icing phyc vy cong tic thi nghiem, mbi
twang. Ban ban may mac, thiet bj dien, vat lieu dien (may phat dien, dOng co diem, day dien, thiet
bj dung trong mach dien). Ban buon may moo, thiet bj, phy ding may Ong nghiep;
• Djch vy nghien cau khoa hoc; chuyen giao cling nghe;
• Chan nth km (kitting hoot dOng tai try se);
• TrOng rung va chant sac rung;
• Khai that via che Wen lam sin;
• Thi cOng, to van, thiet ke, lip dit he thong dien din dyng, dien cong nghiep, dien lonh;
• Dich vy an u6ng (kh 'Ong hoot Ong an tong va tit chai giai tri tai try se);
• Xay clang co so ha ling, khu cOng nghiep, khu do thi, phat trien alto;
• Tu yin, moi giai bit dOng sin;


TONG CONG TY Co PHAN PHONG PHO
BAO CAO CUA BAN TONG GIAM DOC (tiep the())

•
•
•
•
•
•
•
•

Giao dye mam non, tieu hoc;
Gia ding ca khi;
Sin rust phan ph6i hai nutc, nuerc wing, dieu hoa kheing khi;
XirlY nuetc thai;
float dOng trang tri nOi that;
Quang cao;
Ban 16 hang may mac;
Tr6ng cay lay cia cei chat bOt, mia, cay thu6c la, cay thu6c lao, thy lay soi, cay cei hat chira (au, cay
h8 lieu, cay cao su, cay ca phi, cay che; teeing rau, dau cac lotus cay thnh va it-Ong hoa (kitting boat
dOng tai try so).

HO &nig quin tri va Ban diCu hinh, quan ly
Cic thanh vien Hqi (long quart tri va Ban dieu hanh, quan lY tha T6ng C6ng ty trong ky vi cho den theti
diem lap bao cao nay bao

1301446,
11¢i thing quein sri
Hp va ten
Ong TrAn Quang Nghj
Ong Trin Quang Sang
Ong Pham Xufin Trinh
13A Pham Minh Huang
BA Hai Thj Thu

Chat vy
Chu tjch
Uy vien
Uy vien
Uy vien

Uy vien

NO)/ tai b6 nhiem
Titi b6 nhiem ngay 09 thing 4 narn 2014
Tii b6 nhiem ngay 09 thing 4 nam 2014
Tii b6 nhiem ngay 09 thing 4 nam 2014
Tii b6 nhiem ngay 09 thing 4 nam 2014
Tii be nhiem ngay 09 thing 4 nam 2014

Ban kiim sods
119 vi ten
BA Nguyen Thj My,Le
13A Vtl Thj Thily Ducmg
BA Trim Lien II&u

Chic vy
Twang ban
Thanh vien
Than)) vice

Nyky 66 nhiemitai be) nhiem
136 nhiem ngay 09 thing 4 am 2016
Tai h6 nhiem ngay 09 thing 4 nam 2014
136 nhiem ngay 14 thing 4 nam 2015

Ban (Ilia hank, quan 4;
119 va ten
Ong Pham Xuan Trinh
BA BUi Thj Thu
BA Phan Kim Fling

Ong TrAn Njrc Nga
Ong Dinh Hong Tia'n
Ong Ly Anh Tau
HA Le Thj Anh Ng9c
Ong NguyZn Van Nhiem
Ong VO Dinh Hung
HA Truong Thj Ng9c Plurcrng
Ong Dang Thanh Phuerc

Chire vy
Tong Guam d6c
Ph6 T6ng Giam d6c
Ph6 Tong Giim doc
Ph6 T6ng Giant et&
Guam d6c dieu hanh
Giam d6c dieu hanh
Giam d6c dieu hanh
Giim d6c dieu hanh
Guam d6c dieu hanh
Guam d6c tai chinh
Ke loan truing

Nry b6 nhiem
Bo nhiem ngay 03 thing 6 nam 2013
136 nhiem ngay 30 thing 6 nam 2010
136 nhiem ngay 23 thing 11 nam 2010
136 nhiem ngay 02 thing 01 nam 2014
136 nhiem ngay 01 thing 6 nam 2011
136 nhiem ngay 02 thing 01 nam 2014
136 nhiem ngay 02 thing 01 nam 2014

136 nhiem ngay 30 thing 5 nam 2014
138 nhiem ngay 30 thing 5 nam 2014
136 nhiem ngay 15 thing 02 ram 2016
136 nhiem ngay 15 thing 02 nam 2016

Dpi dign theo phap lujt
Nguoi d4i dien thco phap lust ctia T6riF C6ng ty trong ky va cho den thai diem lap bio cao nay IA Ong
Pham Xuan Trinh — Tong Giam d6c (bo nhiem ngay 03 thing 6 Mtn 2013).
Bao cao tai chinh
Ong Pham Xuan Trinh da ay quyen cho BA Bui Thj Thu — PhO T6ng Guam
119p nhat giaa nien do 6 thing dAu tha Mm tai chinh kit Blue ngAy 31 thing 12 nam 2017 thco Gay ay
quyen s6 902/UQ-PP ngay 30 thing 12 nam 2016.

SNG CONC

CO PHAI

4ONG PI

tio4498F4
CONG T
,Acm teitm ML
EM TOAN VA T

&
Cif- T. P


TONG CONG TY CO PHAN PHONG PHO
BAO CAO CCM BAN TONG GIAM DOC (tiep theo)

KiEm Man vien
Cong ty TNIIH KiEm loan vi Tu van A&C da duqc chi djnh soot xet Bic) cao tai chinh hop nhat girra
Men do 6 thing din cum nam tai chinh kEt thuc ngay 31 thing 12 'tam 2017 coa Tip doan.
Trichnhiem cua Ban Tong Clam dim
Ban Tong Giam d6c Tang Cong ty chju troth nhiem lap Rio cao Lai chinh hop nhAt giaa nien dO phan
anh tmng thvc va hop 19 tinh hinh tai chinh hqp nhat giOa nien dO, ket qua hoot 'Jong kinh doanh hop
nhat gift Mon dO va km chuyen tien to hqp nhat giaa nien dO curt Tap doan trong ky. Trong vise lap
Bao cao tai chinh hqp nhAt giOu nien dO nay, Ban TOng Gam doe phai:
•

Chon Iva cac chinh sach ke loan thich hop va ap dung cac chinh sach nay mOt each nhAt quan;

•

Thirc hien cac xet doan va cac uric tinh mOt cach hqp 19 vi thin trong;

•

Neu rO cac chitin mtrc ke roan ap dung cho Tap doan co dupe man thir hay khong va tit ca tic sai
lech trong yeu da dugc trinh bay va giai thich trong Rio cao tai chinh hqp nhat glum Men dO;

•

14p Bio cao tai chinh hop nhat giita nien do tren co so hoot (king lien tue tnr twang hop khong the
No
cho rang Tip doan se tiep tic hoot dons lien me;
ry
\ect,
A

ro co sai sot
bo mOt each halt hieu nhim hon cite
Thiel la, va thvc hien he thangt kiein soot
*
trong ycu do gian lin hoc nham IL trong vice lap vi trinh bay Bao cao tai chinh hop nick giaa nien do.

•

Ban Tang Guam dOc dam bin cac so ke moan thich hop ducrc km gill. day du de phan anh tinh hinh tai
chinh ctia Tap doin voi mire dO chinh xac hqp 1y tai bat k9 thai diem nio vi cac so sach ke loin twin
this the do kc loan ap dung. Ban Tang Ciiim chic cang. chju trich nhiem bio ve an Loan tai sin dm Tap
doan va do d6 di thvc hien cac bien phap thich hop de ngan chin va Oat hien cac hanh vi gian lin va
cac vi pham khac.
Ban Tang Giam doe cam ket da Man thu cac yen cau neu tren trong vice lip Bao cao tai cilia hop nhat
gila nien dO.
Phe duyet Rio can tai chinh
fling ty phe duyet Bio cao tai chinh hqp nhit giita nien do dinh kern. Ba
Ban Tong Giam doe
cao tai chinh hop nhat
nh at giaa nien do da phan anh trung dive va hop 19 tinh hinh tai chinh coa Tap do'
t4i thai diem ngay 30 thing 6 nam 2017, cang, nhu ket qua boat dOng kinh doanh va tinh hinh Itru " eic
nam tai chinh ket thirc ngay 31 thing 12 nam 2017, phi" hqp voi cact
chuyen tier to 6 thing dau
Chitin nitre Ke loan Viet Nam, Che dO KC roan doanh nshiep Viet Nam va cac quy djnh 0419 c6
quan den vice lip va trinh bay Bao cao tai chinh hqp that gifta nien dO.
g Giam d6c„ I
(2/C6NC CONG TV e,
I11 CO PHAN
Vick
PHONG PH

hu
Bili
Ph6 Tang Giim dim
Ngaly 23 thing 8 nam 2017

4


Headquanen

BAKER TILLY
A&C

LONG tyrani Ka m TORN vA Ti!VAN A&C

Branch in Ha Na

hc

A&C AUDITING AND CONSULTING CO, LTD. -

: CC Taal; Son Si, Tan Binh Dig., Ho Chi MS City
Tel:1841) 3 5472972 - Fat (84.$13 5472970
40 Gang Vo Si, Dong Da Diu., Ha Noi City

Branch m Nha Trang Lot STE 06A.01. It Hang hong 11 Urban Arra.
Phu= Hai Ward. Nlia Tang City
Branch in Can Tho 15-13 Vo Nguyen Gap Si. Can The City
wirata-c.eoni.s.

Si: 0912/2017/13CTC-KTTV
BAO CAO SOAT XET THONG TIN TAI CHINH GOYA NIEN IX)
Kirsh eiri: CAC CO BONG, HQI BONG OMAN TRI VA BAN TONG Gam
TONG CONG TY CO PHAN PHONG PHI)

Dec

Chiang t6i di !hut hien Ging vitc sogt xtt Bao cao tali chinh hqp nhAt giOa nien dQ kiln then cala Ting Cling
ty 06 phAn Phong Phi (sau day goi tit la "Ting Cemg ty") vi cac Ging ty con (gqi chung la "Tap down"),
dtrqc lap ngly 14 thong 8 nam 2017, tar trang 06 din trang 59, bao gem Bing can dii ki rosin hqp nhAt gift
nien dO tasi ngay 30 thing 6 nam 2017, Rao cao kit qua host dOng kinh doanh hqp nhAt gift nien dO, BM)
cao luu chuyen lien tt hqp nhAt giera nien dO 6 thing diu caa nfim tali chInh kit thic ngay 31 thing 12 nam
2017 vi Ban thuyit minh Bao cao 'Ai chfnh hqp nhAt &Oa nien dO.
Trich nhifm cis Ban Tong Clam doe
Ban Ting Giant dic Ting Cling ty chju trach nhiem vi bap vi trinh bay trung thvc vi hqp ly Bao ciao tai
chfnh hqp nhat gift nien dO cat Tap doen thco cac Chan myc ICE tan Vitt Nam, ChE da) Ki roan doanh
nghiep Viet Nam vi cac quy djnh phip ly ci lien quan din vitc lap va trinh bay Rao cao tai chinh hqp Mat
era nien de vi chju [rich nhiem vE kiim soft nOi bO ma Ban Tang Clam dic xac djnh la can thiet de dam
bio cho vitc lap va trinh bay Bap cao tai chinh hqp !that gi6a then do) khOng cO sal sit trong yiu do gian 1#n
ho$c nhAm
Trick nMem elm Mem loan s len
Trich nhiem mitt chung tdi la dun m kit loan vi Rao cao tai chinh hqp nhAt gift nien de dye tren kit qui
soft )(Et dm churls t6i. ChOng tei d8 thvc hien Ong vitc scat ail theo Chit mvc Viet Nam vi hgp dens
dich vy scat )(et so 2410 - Soil xet thong tin tali chfnh gifts nien de do kiem loan vien dOcl#p cut dun vi thuc
hien.
Gang vitc soft xet thong tin it chinh giaa nien dO bao g6m vitc thvc hitn cac cuec phOng vAn, chili yeti la
phang vAn nhong ngutri chju !rich nhiern ve tic van dC tM chinh ke roan, va thtrc hien the ttic phis itch va
cac this new soot xet khac. MO.t cueac soM xtt ye co ban c6 pluun vi
han met ea:se kiim toast ductc thvc
hien thco cac Chuan rmrc Kiem man Viet Nam va do 4y khOng cho phep chung tai 4t dupe sty dim boo

ring chung tei se nhan biet ducac tat ca cac yin di trong yeu c8 thi dupe phit hien trong met cuOc kiem town.
Theo di, ching tOi khOng dun ray kiEn kiem loan.
Kit luen cue Kiem Win Oen
Can cu tren kit qua sot xet cut chung tOi, cluing 10i khOng they c6 vAn di gi khien chOng tOi cho ring No
cao tai chlnh hqp nhet giGa nien dO dlnh kern khOng plain anh trung awe va hqp 19, tren cac khla cloth trpng
yeu, Unit hinh tai clerth hqp nhet cut 'rep Joan tai ngiy 30 thing 6 narn 2017, cOng nhu kit qui hoot Ong
kinh doanh hqp nhet vi filth hInh Iuu chuyin lien to hqp nhet 6 thing diu cut nam tai chfnh kit thee ngay 31
thing 12 Sin 2017, phO hqp veri cac ChwIn nnrc Ki wan Viet Nam, Chi de Ki tom doanh nghitp Viet Nam
vi ale
djnh phap ly c6 lien quan den vitc lap vi trinh bay Ban cao MI chfnh hqp that giGa nien de.
Cm loin vi Tit win A&C

ung
Ph6 Tong Glom dee
Sd G14 CNDKHN kilns roan: 0099-2013-008-1
TP. He Chi Mirth, nth, 23 thing S nam 2017
5
BAKER TILLY
IN TI RNATIONAL


TONG CONG TY CO PHAN PHONG PHU
Dja chi: 48 Tang Nhon Phu, Khu phi 3, phutrng Tang Nhon Phi B, qu$n 9, TP. H6 CM Minh
BAO CAO TAI CH1NH HQP NHAT G1CrA NIEN DO
6 thing diu cita Minn tii chinh kit that nth, 31 thing 12 nam 2017

BANG CAN DOI ICE TOAN HOP NHAT GIU'A NIEN DO
(Ding dAy da)

Ti inky 30 thing 6 nim 2017

Don vj tlnh: VND
MI
CHI TIED

sa

A - TAI SAN NGAN 110

100

I. Tan vi tic khoin twang dining tan
1. Tian
2. Cie khoin Wong duong tiro

110
11
112

IL Diu to tai chInh ngin hin
I. Ching khan kinh doanh
2. Dv phiing giim gift thong khoin kinh doanh
3. Diu tu nim gift din ngiy dio hen

120
121
122
123

III. CM khoin phi' thu ngin hen
1. Phil thu non hen cat Mulch hang

2. Tri trudt cho ngutri ban ngin hips
3. Phil thu ni5i bit ngin bon
4. Phii tau thco an (10 Ice hooch hop ding xlly dying
5. Phil thu ye cho vay ngin hen
6. Phil thu ngin bon khic
7. Do phong phii thu ngin hen kho do'
8. Tii sin thiEu chts xtt ly

130
131
132
133
134
135
136
137
139

IV. fling tan kho
1. Hang tan kho
2. Do pheing Om gift Ming van kho

140
141
149

V. TM sin ogin boo khic
I. Chi phi tri try& ngin hen
2. Thui gift trj gia tang duct khiu trit
3. ThuE vi tic khoin khic phii thu Nha nu&

4. Giao djch mua bin ha trii phiEu Chlnh phi
5. TM sin ngin Mtn khic

150
151
152
153
154
155

ThuyEt
minh

S6 cu6i kj'
2.141.554.666.565

2.228.327.496.808

37.605.074.852
33.865.074.852
3.740.000.000

93.575.358.513
84.775.358.513
8.800.000.000

17.800.000.000

12.000.000.000

17.800.000.000

12.000.000.000

1.136.516.939.473
631.858.127.402
167.464.541.009

1.359.914.641309
753.907.767.861
199.660.247.752
•

V.1

V.2a

V.3
V.4

S6 diu aim

V.5a
V.6a
V.7

165.800.000.000
291.888.386.475
(121.674.622.865)
1.180.507.452

175.800.000.000
351.759.775.377
(121.741.445.6%)
528.296.215

V.8

886.249.512.356
912.818.589.040
(26.569.076.684)

725.636.172.048
752.991.256352
(27.355.084304)

63.383.139.884
8.130.140.474
54.326.815.842
926.183.568

37.201.324.738
2.421.187.266
34.534.055.884
246.081.588

V.9a
V.19

Bdo coo nay pluii Sw dpc tang vol 84n awls mina 8114 c4t, sal china hpp nal' glad ran 44

6

is

.9oeo
•

C.

,Acm

S/4,


TONG CONG TY Co PHAN PHONG PHU
Dia chi: 48 Tang Nhon Phi, Khu ph6 3, phubng Tang Nhon Phu B, quirt 9, TP. H6 Chl Minh
BAG CAO TAI CHiNH HOP NHAT GIOA NIEN DO
6 thing dlu an' nim tai chinh kit thin ngiy 31 thing 12 am 2017
Bing din 66114 tan hqp obit eta Mtn dQ (nip they)

CHI TIED
B TAI SAN DAI HAN
I.
1.
2.
3.
4.
5.
6.

7.

Cie kiwis phii thu dii ban
Phii thu dii lup c0a khich hing
Tri tnthc cho ngubi bin dii han
V6n kinh doanh 6 don vi atm di*
Phil thu n(li b4) dii hat
Phil thu vi cho vay
Phil thu dii hp 'chic
Du pheng phii thu dii hp kh6 del

II. TM sin c6 Glib
I. Ti! sin ai dinh Mtn hInh
Itlyeign gid
GM hi hao mho h7y hi

2. TM sin c6 dinh thus tii chinh
•
•

Nguyin gid
GM ai hao mon h7y hi

3. Tii sin co dinh vei hInh

MA Tbuyit
Sob
s6

2.914.132.245.326

2.623.556.840.498

210
211
212
213
214
215
216
219

468.198.231.294

454.274.701.237

V.5b
V.6b

6.672.000.000
461.526.231.294

6.780.000.000
447.494.701.237

V.10

1.137.209.162.861
1.115.900.604.065

1.091.758.365.140
1.037.123.484.126

2.631.441.189.831

2.508.810.8/6.311
(1.471.687.331.196)

220
221
222
123

(1.515.540.585.766)

224
215
226

V. I I

17.990.883.679

227

V.12

25.574.183.683
(7.583.300.004)
3.317.675.117

3.528.452.880
(210.777.763)

51322.242.235
67.063.327.205
(15.741.084.970)
3312.638.779
3.582.749.880
(270.111.101)

13.631.576.664
14.476.010.625
(844.433.961)

13.872.843.510
14.476.010.625
(603.167.115)

GM trl hao int3n h7y ki

III. Bit ding sin diu to
- Nguyen gni
• Gil tri hao min Iuy ke

230
231
232

IV. TM sin der clang dii ben
1. Chi phi sin knit, kith doanh do dang dal hp

2. an phi thy dung co bin 66 ding

240
241
242

V. Div to til chink did ban
I. Diu to vio tong ty con
2. Diu tu yin ding ty lien doanh, lien kit
3. Diu tu gOp v6n yin don In Ithic
4. Dy phong dlu tu tit chinh dii Nut
5 Diu tu nim gill den ngily die hat

250
251
252
253
254
255

VI. TM sin dil hyn kink
1. Chi phl Int tut dii Nut
2. Tii sin thus thu nhip hoin lai
3. Thiet bj, vet tu, php tOng they the dii hp
4. Tii sin dii Inn khic
5. Lai the thuong mai

260
261
262

263
268
269

TONG CQNG TAI SAN

S6 din nim

200

228
229

iVgiO4n 04

S6 Si kj•

270

V.13

570.752.410.928

409.423325.744

570.752.410.928

409.423.525.744

659.469.649.568

594.215.146.190

Vlb
V.2c
V.2d
V.2c,2d

567.312.812.108
128.215.080.199
(36.038.042.739)

497.074.070.480
128.215.080.199
(31.074.004.489)

V.9b
V.I5

64.851.014.011
26.910.699.049
32.509.265

60.012.258.677
19.225.277.235
78.728.071

V.16

37.907.805.697

40.708.253371

5.055.686.911.891

4.851.884.337306

V.I4

Bdo cdo nay pheli dam doe cling vet Ban davit wink gds obo ten chinh hop nheh OM Fain dh

7

A

14191
MG

*

)All L

T.P


TONG LONG TY DS PHAN PHONG PHU
Dja chi: 48 Tang Nhcm Phu, Khu pho 3. phuong Tang Nhcrn Phu 13, quail 9, 7P. H8 Chi Mirth
LIAO CAO TAI MINH HOP NIIAT GICTA MEN DO
6 thing diu cin clam tii chinh ket thUc ngay 31 thing 12 narn 2017
Ring cin dui ke loan hqp nhit giin nibn d0 (tiep thou)

cid -mix

Ma Thuyet
minh
A

C - Na Plbil TRA

300

I. Nq ngin hin
I. Phai tra ngutri bin ngin had
2. Ngubi mua tra nen trubc ngin had
3. Thui va cic khoan phai nem Nha nubs
4. Phil tra ngubi lao Ong
5. Chi phi phai Ira ngin ban
6. Phai tra n0i b0 ngin hot
7. Phil tra the() tiEn d0 ke hoach hqp cang xly dung
8. Doanh thu chua thvc hien ngin han
9. Phai tra ngin han khic
10. Vay vi nq thue tii chink ngin han
II. Du phong phai tra ngin had
12. Quy khen thubng, pthic Icti
13. Quy birth on gia
14. Giao dich mua bin 1ai trii phieu Chinh phi;

310
311
312

313
314
315
316
317
318
319
320
321
322
323
324

H. Ncrdii h;n
I. Phai tra ngubi ban dal han
2. Ngubi mua tra tiEn trubc dii han
3. Chi phi phii tri dai him
4. Phai tra n0i b0 ye von kinh doanh
5. Phi ua nOi bes dai Ilan
6. Doanh thu chua thvc hien dal han
7. Phil tra dii hon khaz
8. Vay vi no thud tii chinh dai han
9. Trai phial chuyen dSi
10. CO phiEu uu dai
I I. ThuE thu nhOp hoan lui phai tra
12. Dv phOng phai tra LIM han
13. Quy pith triEn khon hoc vi cOng ngh.

330
331

332
333
334
335
336
337
338
339
340
341
342
343

s6 cu6i ky

Si diu nam

3.463.048.089.944

3.222.361.919.692

V.I7a
V.18
V.19
V.20
V.21

1.843.930347.817
238.453.939.266
23.498.465.958

18.767.955.707
54.336.846.691
5.914.494.553

1.659.106.043.134
293.323.627.206
22.250.405.620
21.215.506139
118.109.083.710
3.807.284.597

V.223
V23a
V.24a

466.809.868
83.826.599.433
1.393.964.537.345

733.436.600
30.793.899.029
1.163.931.859.086

V.26

24.700.698.996

4.940.941.147

await%

"80(

----...

:ONG
-

V.I7b

1.619.117.742.127
13.696.554.620

1.563.255.876.558
13.171.713.436
-

V.22b
V.23b
V.24b

12.629.848.004
13.553.500.000
1.575.058.894.805

14.208.579.002
13.553.500.000
1.518.098.659.349

4.178.944.698

4.223.424.771

V.25

Btro ccio nay phdt duvc floc ding vai Ban thuyil minh 8ao coo cal chinh buy nhdt glOn min dB

MAN

3 PH
li

t"
-,
...
rt.

TY
1:^s1 NI

RR
C

8


TONG CONG TY CO PHAN PRONG PHO
Dja chl: 48 Ting Nhon Phi, IChu phi 3. phubng Ting Nhon Phi B. quit) 9, TP. lid Chi Math
BAO CAO TM CHINH HQP NHAT GIOA NIEN EX)
6 thing tau cis nim !la chinh kit thic nspky 31 thing 12 nim 2017

Bing tin Oil ke loin bpp nhit glia Win di (nip then)
Mi
st

CHI TIEU

Thigh
mink

400

D - VON CHO SO Lift
I. V6n chi so hOu
1. Vin gip cis chit sa hOu
- Co phiiu pita Mang cd quydn ladu qv':
- cd phi/u ant ddi
2. Thing du vdn ad plan
3. Quyin chin chuyin doe trii phiEu
4. Van Ichic cats chi ser hitu
5. Cd phieu quy
6. Chenh Itch dinh gii Iii tali sin
7. Chenh Itch ty gift h6i dolt
8. Quy dlu to phis triEn
9. Qu9 ha try sip zip doanh np,hiep
10. Quy Ids& thudc von chi 0 hem
I I. Lei nhuin sau thud china phin pliti
- 141 &wan tau thud diva phdn phi!
10y ki din cud! kft me&
• Lai nhuatn saw thud chum phdn phi! kj. nay
12. Ngudn van din to illy dung co bin

13. Lcri ich cis d6ng khong kiim soil
II. Nguin kink phi vi qui khic
I. Navin kinh phi
2. Ngudn kith phi di birth thinh iii sin c6 djnh

410
411
11 la
4116
412
413
414
415
416
417
418
419
420
421
4210
42/b
422
429

V.27

Sd diu lam

1.592.638.821.947

1.629.522.417.614

1.592.638.821.947
733305.810.000
733.505.810.000
35.309.411.225

1.629.522.117.611
733305.810.000
733.505.810.000
35.309.411.225

V.27

V.27

327.632.237.341

308.988.929.341

V.27
V.27

381.828.119
375.233.147.160

381.828.11
419.038.786.55BI

238.860.7/2.804

136.372.134.3.56

119.038.786.552

120.576388.102

132.297.652.3

181111
V.27

430
431
432
440

TONG ONG NGUON VON

V.27

SS cuti ky

5.055.686.911.891

4.851384.337 06

TP. Ha Chi Minh, ashy 14 thing 8 nkn 2017

Thl Ti Ask
Nork lip bits

Ding flash Plunk
Kt loin Inning

JI

Tbj Thu
Ph6 Ting Giim doe

Bdo cdo fay ph& dugs dpc cing ?di Ban thupit minis Boo coo Ni chink hop shit gtQo :PM dO

9


TONG CONG TY Co PHAN PRONG PHU
Dja chl: 48 Tang Nhon P14 Khu ph6 3, phamg Tang Mon Phu B, quirt 9, TP. Ha Chi Minh
BAO CAO TAICHINIIFIOP NHAT GIN NIEN DO
6 thing diu cda Mon tdi chinh kilt *Mk ngity 31 thing 12 nam 2017

BAO CAO lair QUA HOST BONG KINH DOANH HOP NHAT GICiA NIEN DO
(Thing dly di)
6 thing dAu can nam tai chinh kit that ngiy 31 thing 12 nam 2017
Don vi t(nh: VND

cut Tif:u

MA
só

Thuyet

minh

Lay ki ICY din nam din cal ki niv
Nim try&

Now nay

I.

Doanh thu bin hang sa cung dip (10 vs

01

V1.1

1393.111.652.598

1322.688.838399

2.

Clic khoin giam trir doanh thu

02

V1.2

1.107.474.956

50.456.775

3.

Doanh thu chub, se ban hang s I cung cap dick sy

10

1392.004.177.642

1.522.638.381224

4.

Gil sem hang ban

II

1.228289.086.941

1.295.134.502.447

5.

141 nhuin apse ban hang s a cung cap dich sq

20

163.115.090.701

227.503.879377

6.

Doanh thu host gong CAI chinh

21

VIA

21.012.424.728

39.523352.099

7.

Chi phi tai chinh
Trong da: chi phi lAl say

22
23

V1.5

71.762.967.526
62.350.957 223

67.383.725.456
58.984.636.897

8.

Philo Ill hole 16 trong rang ty lien doanh, lien ket

24

V.2b

150.132.381.265

134.855.452.885

9.

CM phi bin hing

25

VI.6

43.311.532.404

46.223.835.878

10.

CM phi quin Ifr doanh nglap

26

VI.7

82.284.823.082

72.943.824.722

11.

141 nhuin than ter host dang klnh doanh

30

136.900.573.682

215.331.498.305

12.

Thu nhip khic

31

VI.8

19.727.157.749

7.027.714.174

13.

Chi phi khic

32

V1.9

18.141.586.937

42.482.883

14.

1.471nhan kat

40

1.585.570.812

6.985.231.291

15.

Tang 10 nhan ki loan (mac thug

50

138.486.144.494

222.316.729396

16.

CM phi tha thu nhip doanh nghiep hien hanh

51

V.19

1.232.988.270

738.205372

17.

Chi phi thug thu nhip doanh nghiep hobo lai

52

V.15

46.218.8%

46118.818

IS.

Lqi nhuin sau thui thu nhip doanh nghiep

60

137.206.937.418

221.532305.206

19.

Lqi nhulin sau that cUa tong ty mg

61

136.575.101.023

20.

Lqi nhuin sau thug cia co ding khong kiim soit

62

631.836.395

21.

1.411 ca bin trin cb phieu

70

VI.10

1.756

2.896

22.

Lai sty Mins tren ca phIeu

71

VI.10

1.756

2.896

V1.3

=ffs

222.175.918.493
(643.613.286)

Minh, ngay 14 Chang 8 nam 2017

Li Th1 TO Anh
Nguirl lip bliu

Ding Thanh Phut
Ki tofu tnrimg

Bat TM Thu
Ph6 Tang GM= at

Boo coo nay phdi thew doc cung rot !kin (toil moth Bdo So tai chiral hop &sit polo men .10

I0


TGNG CONG TY C6 PHAN PHONG PHU
Dia chi: 411 Ting Nhan Phi), Khu phi 3. phirtmg Ting Nhan Phu B, qu4n 9, TP. H6 Chi Minh
BAO CAO TAI C111N11 HOP NIIAT GICJA NIEN DO
6 thing diu cilia nLn tii chink kit th6c ngiy 31 thing 12 aim 2017

BAO

CAO LtIU CHUYEN TIEN Tt HOP NHAT GIIIA MEN DO
(Dgng diy de)
(Theo phuung phip giin tiip)
6 thing diu cita nim Iii chlnh kit thOc ngiy 31 thing 12 nim 2017
Don vj tInh: VND
Lev ki tit din aim din cull kt niv

CID TIED
I.

Thuyit
mink

Him nay

Him Mink

Law chuyin din ter host Ong kWh doanh

1. Lpfithaga frt. c dud
2. Dais think cho se khan:

02

Cic khoin du piloting

03

hoot dons diu to

138.186.144.494

222.316.729.597

V.10, V.11,
V.12, V.13,
V.16
V.2, V.7,
V.1. V.25

71.735.013.511

72.842.666.566

4.811.796351

3.624.752.648

VI.4, Vii

2.195.139.921

01

Khlu hao tit sin 06 dinh vi bit dOng sin din to

Lai, 16 chess itch ts. Lai hisi dot do dinh gii Igi
cic khoin mix dinte co g6c ago& to

04
05

V.2, VI.4,
V1.8
V1.5

(172.630.793.251)

(1.199.458.642)

'H
58.984.636.897

08

106.948.258.249

181.623.012.189

09

22.689.387.847

68.119.079.373

Ting, slim hing 16n kho
Ting, giim cic ;Moan phii tot

10
11

(157.227.954.326)
(43.861.745.416)

18.253.697.372
(82.985.823.884)

Ting, giim chi phi tti Woo

12

(15.466.617.099)

(668.369.302)

Ting, giim chOng khan kinh doanh
Tien ILI vay di tri

13
14

V.21, V.23„
V1.4, VII

(72.120.886.994)

60.000.000
(71.343.030.666)

Thui thu Ship doanh nghiep dl nOp

15

V.19

(4.015.591.605)

(839.174.608)

Tiin thu Mk 16 hoot dOng kinh doanh
Ttin chi Wm cho hoot dOng kinh doanh

16
17

V.26, V.27

(9.025.611.940)

(10.783.968.764)

Law Aryls din duds dr hops dpng kink &eh

20

3. 1.0 nines% ti hops Ong kInh doanh
ford* Shay al win law ding
Ting, shim cic khoin phii thu

06

1
4

(171.946.284.876)

62.350.957.223

Chi phi Iii vay
Cic khoin day chink Mac

•

MI
s6

07

(172.080.761.284)

101.135.151.710

CC

TC

A
U. Lim chnyin Wit ter bolt dOng dln tw
I.

Tien chi di mu& slur, tty dung di sin e6 dinh vi
21

V.10, V.11,
V.14, VII

2.

ale tli sin dii ban MSc
Tien thu nt thanh 1,, nhuong bin Mi sin c6 dinb vi

de tii sin dii

22

V!.8,
VII

(245.353.756.351)
4.301.227.272

(156.310.008.333)
5.793.774.976

3.

Thin chi cho vay, mua tic ding cu no cat
23

(6.000.000.000)

4.

don vj !chic
Tien thu big cho vay, bin Ipi tic ding cu no olio
don vj khic
Tiin chi din to g6p v6n vio don vj khan
Tiin thu hoi dlu to g6p vein vio don vi ithic
Tiin thu Ili cho vay, c6 tOc vi loi nhu$n dupe chin

24

10.308.000.000

14.600.000.000

170.420.798.078

198.810.493.054

Law chityln din chain f6 hops ding dim tu.

30

(66.323.731.001)

114.996.241.570

5.
6.
7.

25
26
27

52.101.984.873
V.2, V.6,
VI.4, VII

Bdo cho ntly ph& dupe doe cling nen Boo **tit monk ft6o alto tat chbsh hop nisi* Oa nun d6

11


TONG CONG TY CO PHAN PHONG PHI)
Dja chi: 48 Ting Mon Ph& Khu ph6 3, phutmg Ting Nhon PhO B. quen 9, TP. 116 Chi Minh

SAO CAO TAI CHINH HOP NHAT G117A NIEN DO
6 thing diu cis nim ti chinh ket attic ngiy 31 thing 12 nim 2017
Bin do Itru chuyin tlin ti hqp nhit giGa Min dQ (tilip did)
MI
s6

CHI TIt1.1

LOy ki ter din aim din milk" niy
Mm trite
Mm any

Thuyit
minh

'IL Lou chuyin ties a host ding tel ch(nh
I. Tien thu tO phit hlnh cb phitu, tthin von gap da
chi so heu
2. Tien tri kti vin gip cho cic chi so hOu, mua Isi
c6 phi& cos doanh nghiep di phi hinh
3. Tien thu tt di vay
4. Tien tri nq sic vsy
5. Tiia tri nq Sic dug tii ch1nh
6. C.4 nic.lui nhuin di tat cho chi) sb hos

31
32
33
34
35

36

V.24
V.24
V.24
V.23, V.27

2.382151.070.263
(2.096.775.907.236)
(5.548.677.339)
(911.058188.090)

2.320.919.963.550
(2.477.146.369.328)
(2.126.509.199)
(106.305.538.372)
(264658.453.349)

Gs divan gin shalt, ti hope ditng at chink

40

182.468.191.598

Lars chryin tan than trona kjr

50

(55.936.294.687)

(45.226.757.069)

Tieu vi twos dawns tan din aim

60

93.566.803.378

110201105.897

Anh hams cat they Mitt gil hbi doli quy ddi ngosi ti

61

V.1

(25.433.839)

(4.668.666)

AM"
314

s0

P

MIE
70

Tan vi twang thing tan eudi ky

37.605.074.852

V.I

64.969.780.161

timp
Hb CM Minh, ngiy 14 thing 8 nun 2017
001440%
curIO
ING LONG

ICI

2 C6 PHAN

PHONG

.491
Li TN Ta Ash
Nstrii lip Neu

Ding Thank Phut*
Ki Min truing

Bel Thi Thu
Ph6 Ting Glans die

.IG

it
T.P

Ittio coo Sy ph& Ann doe cling vet Bin Soda wan B6o odo S chink hpp nut gob mm 86

12


TONG CONG TY Co PHAN PHONG PHU
Dia chi: 48 Tang Nhcrn Phu, Khu ph6 3, phuCmg Tang Nhcm Phu B, quit) 9, TP. HO Chl Mirth
BAO CAO TM CHINII HOP NHAT GIUA NIEN DO
6 thang diu cua nam tai chinh kb thoc ngay 31 thing 12 nam 2017

BAN THUYET MINA BAO CAO TA! CHINH HOP NHAT GIDA NIEN DO
6 thang dau cast clam tai chinh ket thiic ngay 31 thing 12 [Om 2017

I. DAC DIEM HOAT DOG
1.

Hinh that sit hay vim
T6ng COng ty Co phan Phong Phu (sau day goi tat la "Tiing COng ty" hay "Gong ty mc") la cong ty
cling ty c6

2.

Linh vi,rc kinh doanh
TAng C6ng ty kinh doanh trong nhieu linh vierc khac nhau.

3.

Nganh nghA kinh doanh
Hoot (Jong kinh doanh chinh ctia T6ng Gang ty la: San xuAt, mua ban sqi, vai, khAn, chi may, chi
thou, san pham may mic va thin trang (tr& tay t nhuOm, hA in Oen san pham dgt, may dan, gia gong
hitng da qua sir dung); Mua ban hge chit, tint& nhuOm (trii h6a chit c6 tinh dOc Kai manh); Mua
ban may mac thiet bj, vat tu, pity tong, pha Iigu nganh dgt - nhuOm - may; Buon ban to, xo, sqi
hang may mac,...

4.

Chu kt sin xuAt, kinh doanh thOng thtrimg
Chu k9 san xuat kinh doanh thong thugmg ctia TOng Cong ty khong qua 12 thang.

5.

Cong ty trong ky co anh htrufrng dAn Elio So tat chink hop !that
D(ic diem heat tIgng eau
gifra Flier) dO
Doanh thu va !pi nhuan 6 thang diu .nam 2017 dm TAng Cong ty deu giant so vai ding k9 nam
truck la do tinh hinh canh tranh gay gat, dun hang giam.

6.

CAu true T‘ip doan
Tap doln bao gam Gang ty mg va 06 cong ty con chju str kiAm seat curt Cling ty mc. Tit bo cite
cong ty con dupe hqp nhat trong Bao cao tai chinh hop nhit gift nign dO nay.

6a. Dank sdch Sc Cling ty con thaw hpp nhat

1

T9 1$ lqi Ich
Sei cued S6 diu
tarn
ky
60,99% 60,99%

Ty If quyen bleu
guy&
S6 coal SO dill
nam
Ict
60,99% 60,99%

51,97% 51,97%

51,97%

51,97%

60,74% 60,74%
San xuAt vai det
thoi, nhuOm sqi,
nhuOm va hoan tAt
vai
Nha xutmg A, Khu COng Gift gang nghiep, 60,00% 60,00%
san xuAt cac san
nghiep Giang Dien,
pham may mac

huyen Tiling Born, tinh
DAng Nai

60,74%

60,74%

60,00%

60,00%

Dia chi try sO chinh
1 tniztti
t
Cling ty C plan Det
S6 727 Au Co, phirOng
Tan Thank, quan Tan
Deng Nam
TP. H6 Chi Minh
Cling ty C6 phin Det may X3 Vinh Phucrng, TP.
Nha Trang, tinh Khanh
Nha Trang
Ilea
Cling ty C6 plain Thuang Dueng sit 3,16 B, Khu
mai va San xuAt Phu Tra cling nghiep Ilea Khanh,
TP. Da King
Cling ty 7N1111 Linen
Supply Services

Float ding kinh

doanh chinh
San xuAt cac san
phim det
San xuAt cac san
phAm det

Mn thwydt monk nay Thin& bd phign hvp Meth xi Sat dwc eloc cithg rat Mo ci5o lit chink hqp nhrit grth2 min tSt3

13

e.
441

to

ING TY
,AN

P_A<
H6

-CC


TONG CoNG TY CO PHAN PHONG PHU
Dja chi: 48 Tang Nhon Phu, Khu ph6 3, phubng Tang Nhon Plth B, quart 9, TP. H6 Chl Minh
BAO CAO TAI CHINH HOP NHAT GOA NIEN DO
6 thing diu cia nam tai chinh kat thitc ngay 31 thing 12 nam 2017
Ban thuyit minh Ilio cap tai chinh hqp nhit giba nien de (tiap theo)

Dia chi try se chinh
Ten Ong ty
Cling ty C6 phi!) Diu tu 17 Hai Ba Thing,
phubng Xucmg Man,
Khanh Phu
TP. Nha Trang, tinh
Khanh Flea
Cling ty c6 phin Dat may Than Hanh Trl, xl
Owing Phu
Quing Scm, huyan Ninh
Son, tinh Ninh Thuan

Hoot dOng kinh
doanh chinh
Kinh doanh djch
vu Itru twit non
han va kinh doanh
bat Ong san
San xuat, mua ban
b6ng, xo, sqi, vai,
san pham may
mac. Mua ban h6a
chat thu6c nhuOm,
may m6c thiat bj
nganh d@ may

1'9 If Iqi ich
S6 cu6i S6 diu
nam
ky

35,63% 35,63%

Ty It quyin bleu
guy&
S6 cu6i S6 diu
nam
1c9
68,56% 68,56%

71,00% 71,00%

71,00%

71,00%

dirge phew tints trong Bdo ctio tdi chinh hp'p nhat eau
6b. Dann such ctic Cling ty iiin
theo phtrong phdp win chit srr him
T9 la
T9 IS quyen bleu
guy&
phin str heti
S6 cu6i S6 diu s6 cu6i s6 diu
Holt ding kinh
nam
nam
k9
k9
doanh chthh
Dia chi try ser chinh

Tan cOng ty
Sin xuat, mua ban 35,00% 35,00% 35,00% 35,00%
CEng ty TNHH Coats
S6 48 Tang Nhan Pith,
Phong Phu
phueng Tang Nhon Phu bang, xo, sqi
B, quin 9, TP. ii6 Chi
Minh
Diu tu, xay dung, 26,93% 26,93% 26,93% 26,93%
Cling ty C6 phin Diu lit I.,Au I I, tea nha HUD,
kinh doanh co sib
Phat Sit Phong Plth
159 Dian Bien Phu,
ha tang k9 thuit
phubng 15, quart Binh
Thanh, TP. H6 Chi Minh d6 thj va khu tang
nghiap, cho thud
van pheng, [rung
tam thucmg mai
Diu tu, xiy dimg, 21,51% 21,51% 21,51% 21,51%
Cling ty C6 phin Diu tu S6 159 Dien Bien Phil,
kinh doanh bat
Mat then NM va D6 thj phubng IS, quirt Binh
HUD Sai Gen
Thanh, TP. HA Chi Minh dOng sin
40,00% 40,00% 40,00% 40,00%
San xuat, kinh
Cong ty C6 phin May Da S6 09 Pith D6ng Thien
doanh
san

phim
Vuang, TP. Da Lat, tinh
Lat
det may, nguyan
Lam D6ng
phu lieu, may m6c
thiet bj nganh dat
may
35,00% 35,00% 35,00% 35,00%
Xay dung c6ng
Cling ty 12.41111 Kay dung S6 159 Dien Bien Phil,
viral ky thuat din
Phong Dim
phubng IS, quart Binh
Thanh, TP. H6 Chi Minh dyng, kinh doanh
bit dOng sin

C6ng ty C6 phin Phat
nib NIth Phong Phil
Daewon Thu Disc

S6 378 Minh Khai,
phubng With Tuy, quin
Hal Ba Tnmg, TP. Ha
NOi

Kinh doanh bit
dOng san, quyen
sir dung dit thuOc
chit ser hot, the

sir dung hoac di
thud

44,02% 44,02%

Ban thud[ mint, nay
44,02% 44,02%

14

I
'cx
4
.15

1*
2.


TONG CONG TY Co PHAN PHONG PHU
Dja chi: 48 Tang Nhan Phu, Khu phei 3, phuong Tang Nhan PhO B, qu3n 9, TP. H6 Chi Minh
BAO CAO TAI CHINH HOP NHAT GOA NIEN DQ
6 thing diu cita nam tai chinh ket thi: ngay 31 thing 12 nam 2017
Oleo)
Ban thuyet minh Bao cao tai chinh hap nInit giOra nien dO

Hoyt dOng kinh
doanh chinh
Xay dung tong

trinh din dung,
kinh doanh tang
hyp, trang va
cham slit fling,
cat djch vu du
Ijch , kinh doanh
vat lieu xiy dung.
Cling ty C6 phin Xtic tiin SS 16813 Bill Thi Xuan, Sin xuAt, kinh
phu?mg Pham Ngii Lao, doanh b6ng
Thuong mai vi Diu tu
quin 1, TP. ii6 CM Minh nguyen lieu nhap
Phong Phu
kh8u; san xuAt vi
xuAt khau cat loaf
khan long
Cling ty C6 phin May
48 'Fang Nhan Phu, Khu San xuAt vi bawl
ban hang may
ph6 3, phuang Tang
Gia Phut
Nhon Phu B, van 9, TP. mac
116 Chi Minh
XAy dung tong
Cling ty C6 phin Diu tu 37 Trin Hung Dao,
phutmg 10, TP. Di Lyt, trinh din dung
Phong Van
tinh Lam ()tang

Ten Ong ty
Cling ty C6 phin Diu tu

nit Men Phong Phis
Lang C6

Dja chl try so chInh
Than Phil Hai 2, xi Lett
vtnh, huyen Phu Lex,
tinh Thin Thien Hue`

Ti le
phin set hau
S6 mil S6 dAu
Icy
nam
37,63% 37,63%

Ti le quyEn bieu
quyet
S6 ell& Sti diu
nam
ky
37,63% 37,63%

34,74% 36,95%

41,26% 41,08%

25,00% 25,00%

25,00%

25,00%

47,84% 47,84%

47,84%

47,84%

7.

Tuyen b6 ve kha thing so son h thong tin teen 1310 cao tai chinh hqp nhat
CAc se lieu Mang irng ctia ky tru6c so sanh duqc veri s6 lieu caa ky nay.

8.

Nhin vien
Tai ngay ket thiic ky ke loan Top doin c6 5.086 nhan vien dang lam viec t4i cac tong ty trong TOp
doan (s6 dau nam la 5.030 nhan vien).

H. NAM TAI CHINH, DON VI TIEN it SC DUNG TRONG KE TOAN
1.

NAm tai chinh
Nam tai chinh cua rap doan bit diu tit ngay 01 thing 01 va ket [Mk vac) nay 31 thing 12 hang

2.

Don vj tin tg sir dung trong ke Man
Dan vj t in
i en te sir dung trong ke toin la Deng Viet Nam (VND) do phin Ion cac nghiep vu duqc

that hien bang don vj tien t4 VND.

III. CIIUAN MIX VA CHE Do Kt, TOAN AP DUNG
1.

04 do 14C toin ip dyog
Tong Cong ty ap dung cac Chuan m uc Ke roan Viet Nam, Che dO KE wan doanh nghiep Viet Nam
dupe ban hanh theo Thong tu s6 200/2014/TT-BIC ngay 22 thing 12 nam 2014 huemg din ChE de
Ke min doanh nghiep, Th6ng tu se. 202/2014/TT-BIC ngay 22 thing 12 nam 2014 huong din lOp
va trinh bay Bao cao tai chinh hop nhat va cac thong tu khac huang dim that hien chum!' mac ke
toast dm 130 Tai chinh trong viec lap va trinh bay Bao cap tai chinh hop nhat giaa nien dO.

' hop WWI
Ban theft noinh nay La n41 bd phOn

Syr doe clang ids Bdo so tat chiral hop rrhis gifta min do

15


TONG CONG TY Co PHAN PHONG PHU
Dja chi: 48 Tang Nhan Phu, Khu ph6 3, phuiyng Tang Nhon Phu B, quSn 9, 1T. Ha Chi Minh
BAO CAO TAI C1111411 HOP NI1AT G1GA NIEN D()
6 thing du cna nSm tai chlith kEt thew ngay 31 thing 12 tarn 2017
nien (10 (tiep thee)
Ban thuyet minh Bin ego tai chinh hqp nhAt

2.

Tuyen ba ve viec twin thu chutin Inc ke loin va the di) 0 loin

Ban Tang Giant deic Tang Cling ty dim bao da tuan thu yeu cAu cua cac ChuAn mac Ka tom Viet
Nam, Che do KC toin doanh nghiep Viet Nam duce ban hanh thco Thong to so 200/2014/TT-RTC
ngiy 22 thing 12 nom 2014, ThOng to s6 202/2014/IT-RTC ngay 22 thing 12 ram 2014 cling nhu
cic thong to khic huOng din (hoc hien chuAn mac ke loin dm Bo Tai chink trong viec lOp vi trinh
biy Bio cao tai chink hop nhAt giaa nien dt).

IV. CAC CHIN!' SACH Kt TOAN

AP DIJNG

1.

Ca sir lOp Rio cao tai chinh hop nhAt
Bio cao tai chinh hop nhAt ducrc lap ten ca ser ke toin clan tick (trir cac thong tin lien quan den cac
Wang tien).

2.

Ca ser hqp nhit
Bio cao 116 chinh hop nhat giaa nien do bao gam Rio cao till chink tang hop giaa nien do cua
Clang ty mc vi Rio cao tai chink giaa nien do cOa cac tong ty con. Cong ty con li don vi chju so
kiem soil ctla Cling ty mc. Str kiem soil ton tai khi Cong ty mc cia khi Ming trot tiep hay gian tiep
chi ph6i cac chinh sick tai chink vi hoat .clOng ctia cling ty con de thu &roc cac Iqi ich kinh to tir
cac hoot dOng nay. Khi sac djnh quyen kiem seat c6 link den quyen biau guy& tiErn nang phat sinh
tir cac quyen chon mua hoc cac cling co no va cOng co van c6 the chuyen d6i thinh co phieu ph6
tilting toi ngiy kat thitc 16, ke loin.
Kat qui hoot dOng kink doanh ctla cac Gong ty con dtroc mua Ilia hoc bin di trong ky dtroc trinh
bay trong Rao coo kat qua hoot &Ong kinh doanh hop nhAt giaa nien dO tir ngiy mutt hoc cho den
ngiy bin khoan dAu to o Gang ty con de.
Bao cao till chink eta nien do cua tong ty mc va cic ding ty con sir dung c16 hop nhat &roc lOp

cho ding mot ky ke loin vi ip (long cic chinh sick ke wan tholng nhAt cho cac giao djch vi str kien
cuing loci trong nhang. hoin canh twang tit. Trong twang hop chink sich ice loin ctia cling ty con
khic veri chink skit ke toan ap dung thong nhat trong Tap doin thi Rao cao tii chinh cua cling
con se co nhOng diau chink thick hop truac khi sir dung cho viec lOp Rio cao tai chinh hqp nhat

7

giaa nien do.
s6 du cic tai khoin yen Bing can &it ke loan giaa cic cling ty trong ding Top down, cac giao djch
nOi 1)8, cic khoin lai not by chug thuc hien phit sink tit cac giao djch nay phii dtrqc loci trim hoan
man. Cac khoan 16 chug t hat hien phat‘sinh tir die giao djch not 60 cOng duqc 14 136 trim khi chi
phi too nen khoin 16 Q6 khong the thu hei dtwc.
Loi ich cOa ca dong khong kiem soar the hien phAn lAi hoc 16 trong kat qui kinh doanh vi tai sin
thuAn cua tong ty con kh8ng chive nom gia beri TOp doin vi &roc trinh bay 6 khoan mac rieng tren
ke loan hop nhAt
Rio cao kat qui hoot dOng kink doanh hop nhat giaa nien dO va trait Bing can
giaa nien dO (thuOc phAn van chit sa huu). Lqi ich elm do clang kitting kiem soil bao gam gia trj
cac Iqi ich cua ca dong kh8ng kiem soil tai ngay hop nhAt kinh doanh ban dAu vi phan Iqi ich cua
co dOng khong kiem soil trong bien ging dm von chit se( hau ke. tir ngay hop nhAt kinh doanh. Ck
khoan 16 pith sink toi cling ty con throe phan bO Wang ang veri phAn ser ha-u dm co dong khong
kiem soil, ke ci tru&ng hop s6 16 do Ion hen phAn ser huts cna co d6ng khOng kiem soil trong tai
sin thuAn dui cOng ty con.

&in chaotic ninth

nay 0 in& tt, phcbt buy Sloth Id ;Ada &pc doc ring

Etdo cdo Fir chin,' hop talk gala nhert

dd

16

CC

.0 7:
A


TONG CONG TY Co PHAN PHONG PHI)
Dia chi: 48 Tang Nhcm Phu, Khu phh 3. phi's:mg Tang Nhon Phu B, qutri 9, TP. 118 Chi Minh
13A0 CAO TAI CHINH IIQP NIIAT GIUA NIEN DO
6 thing diu cua nam tai chinh ket thitc ngiy 31 thing 12 nam 2017
Bin thuy et minh Bio cio tai chinh hop nhit gifra nien dq (tiep then)

3.

Che giao djch bang ngoai to
Cac giao djch phat sinh bang ngoai t4 duqc chuyen del thco 1St gia tai ngay Oat sinh giao djch. SO
du cac khoin myc tien t4 cogbc ngoai to tai ngay ket thitc ky ke loan duqc quy del theo ty gbh tai
ngay nay.
Chenh 14th ty gia phat sinh trong ky to cac giao djch bang ngoai t4 duqc ghi nhan vao doanh thu
hoat Ong tai chinh hoc chi phi tai chinh. Chenh 14th ty gia do danh gia lai cac khoin myc tien t4
co vac ngoai t4 tai ngay ket thitc Icy ke roan sau khi bit trir chenh 14th tang va chenh lech giam
duce ghi nhan vao doanh thu boat Ong tai chinh hoic chi phi tai chinh.
Ty gia sir dung de quy del cac giao djch phat sinh bang ngoai te la gia giao djch thyc to tai then
diem phat sinh giao djch. Ty gia giao dich thyc to dOi vei cac giao djch bang ngoai t4 duqc xac
djnh nhu sau:
• DOi veri hqp dOng mua ban ngoai 14 (hqp ding mua ban ngoai le giao ngay, hqp deng ky han,
hqp &rig twang lai, hqp deng quyen chcm, hqp dung Imam MD: ty gia k9 ket trong hcrp deng

mua, ban ngoai re Om Tap don't va ngan hang.
• Doi vai cac khoin g6p vim hohc nhan von g6p: ty gia mua ngoai t4 cua ngin hang nai Tap
doan mer tai khaki de nhan von cua nha clAu to tai ngity gap On.
• Doi vet nq phai thu: ty gia ty gia mua ngoai t4 cua ngfin hang thucmg mai nai Tap dein chi
djnh khich hang thanh man tat then diem giao djch phat sinh.
Doi
vat nq phai tra: ty gia t9 gia ban ngoai te cua ngin hang thuong mai not Tap doin dy kien
•
giao djch tai th&i diem giao djch pith sinh.
• DOi voi cac giao djch mua shin tai sin hoc cac khoan chi phi duqc thanh loan ngay hang ngoai
te (kheing qua cac tai khoan phai tra): ty gia mua ngoai t4 cua ngan hang thuung mai not Tap
doan thyc hien thanh loan.
Ty gia sti dung de danh gia lai so du cac khan myc tien te co gOc ngoai t4 tai ngay ket thitc ky ke
loan drat xac djnh theo nguyen tic sau:
• Del veri cac khoin ngoai te gui ngan hang: ty gia mua ngoai te cua ngan hang nai Tap doin me
tai khoan ngoai te.
DOi
voi cac khoin myc tien te co gOc ngoai t4 ducrc phan loaf la (al san khic: ty gia mua ngoai
•
t4 cua timg ngan hang.
• Doi vOi cac khotin mite tien t4 co gOc ngoai t4 duqc phan loot la nq phai tra: t9 gia ban ngoai te
cua timg ngfin hang.

4.

Tien vi cac khohn twang dung tier;
Tien bao gem tien mat va tien gtii ngfin hang khang ky han. Cac khoan wont/ throng lien la cite
kholn dAu to ngan han co thin han thu hOi khOng qua 03 thing ke tar ngay dau tu, co khi fling
chuyen dOi de ding thanh men luqng tien xac djnh va kitting co rai ro trong viec chuyen del thanh
tien tat thcn diem bao cao.

5.

Cic khoin dau tw tit chinh
("tic khocin clan far nam giCr den ngity dcio hqn
Khoan dAu to dirge phan loci la nam gilt den ngay dao han khi Tip doan co Y djnh vi khi nang gilt
den ngay dao ban. Cac khoan dAu to nam gilt den ngay dao han bao gOm: cac khoan tien gCri ngfin
hang co ky han (bao gam ca cac loci tin phieu, ky phieu), trai phial, co phieu w dai ben phat hanh
bat buerc phai mua lai tai rn6t thei diem nhat djnh trong twang lai va cite khan cho vay nam gift
den ngay dio han yeti myc dich thu lai hang ky va cac khoan dAu to nam gift den ngay dito han
khic.

Ran :Mods math nay to irnot b4 ph& kip Mirth

phis dupe doc ding Rio coo sai
mfn da

17

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NG CO

c6 Ph
1ONG

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34981

NO 1"

:NU TI

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fizrg


TONG CONG TY Co PHAN PHONG PHU
Dja chi: 48 Tang Nhon l'hn, Khu ph6 3, phubng Tang Nhon Phu 8, glib 9, TP. 116 CM Minh
RAO CAO TAI 011191111011NI AT GICA NIEN DO
6 thang dAu cua nam thi chinh kEt thfic ngay 31 thang 12 nam 2017
Ban thuyet minh Liao cao thi chin!) turp nhitt gitin nien di) (116p theo)
Cac khoan dau to nam gia den ngay dao han dupe ghi nhan ban Au thco gia goc bao gem gia mua
va cac chi phi lien quan den giao djch mua cac khoin dAu ttr. Sau ghi nhan ban dau, cac khoin dAu
to nay dupe ghi nhan thco gia trj c6 the thu hen. Thu nhae IHi tir cac khoan dau to nam gia den
ngay di° han sau ngay mua dupe ghi nhan tren BS° cao ket qua hoot dOng kink doanh wen co ser
du thu. Lai duo: huemg truck khi Tap doan nam gia throe ghi giam trir vao gia gOc tai that diem
mua.

co the khong thu
Khi c6 cac bing.chimg chic chin cho thAy mot phAn hok than bO khoan dAu
on
thAt
duqc
xac
djnh
mot

each
dang
tin
cay
thi
Mn
that
dupe
ghi
nhan vao chi phi
h6i &roc va s6 t
tai chinh trong ky va giam trir tnrc tiep gia trj dau tit.
Cdc khotin cho vay
Cac khoan cho vay duqc xac djnk theo gil g6c trir di dc khoan dtr ring phi' thu kh6 doi. Dv
phong phai thu kith doi cua cac khoan cho vay duoc lap can dr vao do kien mire Mn that co the xay
ra.
Cric khoan dau tw ray cling ty lien doanh, lien ket
COng ty lien doanh
Cong ty lien doanh la doanh nghiep dupe thanh lap iron ca ser thd thuan tren hop deng ma theo d6
Tap doan va cac ben tham gia thvc hian hog &Ong kinh tc tren co ser clang kiem soar. Ding kiem
soat duce hieu la viec dua ra cac guy& djnh mang tinh chien luoc lien quan den cac chinh sach
hog Ong va tai chink cua cong ty lien doanh phai c6 sv ding thuan Goa cac ben tham gia lien
doanh.
Tap doan Oil nhan loi ich cua minh trong co ser kinh doanh clang kiem soat theo phucmg phap vim
chit ser hau. Theo do khoan von gap trong lien doanh duce ghi nhan ban dau theo gikg6c, sau do
dtroc diet] chink thco nhang thay d6i cua phan so hfru cua Tap doln trong tai san thuan cua co se/
kinh doanh den kiem soat. Bao cad ket qua hoot dOng kinh doanh hop nhat gills nien do Than anh
phan ser hau cua Top doan trong ket qui hoot dong kinh doanh cua co ser kinh doanh dong kiem
soat. Tap doan ngirng sir dung phuang phip von chit ser hem ice tir ngay ket thac quyen demg kiem
soar hoc kh8ng co anh Wong dang ke ctOi vii co ser kinh doanh dupe ding kiem soar.

Bao do tai chink cua co ser kinh doanh dong kiem soat throe lap cans ky ke moan vii Rao cao tai
chinh hop nhat giaa nien dO cua Tap doan. Khi chink sach ke toin cuts co so kinh doanh dong kiem
soat khac vii chink sach ke toan ap dung thong that trong Tap doan thi Rao cao tai chinh cua co ser
kinh doanh thing kiem soat sE co nh&ng dieu chinh thick hop tnrerc khi sir dung cho viec lap Bao
cao tai chink hop nhAt giaa nien 40.
Cac khoan lai, 18 chug thvc hian phat sink tir dc giao djch vii cac co so kinh doanh dOng kiem
soat duqc log trir tucrng &lig yen phAn thuOc ve Tap doan khi lap Hato cao tai chinh hop nhat gift
nien dO.
Clang ty lien ket
Cling by lien ket hi doanh nghiep ma Tap dean c6 anh huerng dang ke nhung kitting co quyen kiem
soat doi veri cac chink sach tai chinh va hoat Ong. Anh hating ding ke the hien 0 quyin tham gia
vao viec dim ra cac quyet djnh ye chinh sack tai chink va hoat (long cua doanh nghiep nhan dau to
nhung khOng kiem soat cac chinh sach nay.

Hem thigh moth nAy Id mil SO phdn hop Ilthnh phdi duvc doe ring vu: Ado cao IAl chinh hop nhdt gar min dO

18

30

iG
iN

PHI


TONG CONG TY CO PHAN PHONG PHCI
Dia chi: 48 Tang Nhcrn Phu, Khu ph6 3, phirtmg Tang Nhcrn PhO B, guin 9, TP. Hd Chi Minh
BAO CAO TAI CIIINH HOP NHAT GIUA NIEN
6 thing dau cua nam tai chinh ket them ngiy 31 thing 12 narn 2017

thco)
Bin th u) et minh Bao cao thi chinh hop nhAt giera Men clef

Cac khoan dau ttr vao cac cling ty lien kEt duqc ghi nhan then phuong phap von chn sec him. Theo
c16, khan dAti tu vao cling ty lien ket duce the hien troll Bao cao tai chinh hqp nhat gicra nien dO
thco chi phi dau tu ban dAu va dieu chinh cho cac thay clOi trong phan Igi ich Vett tai san thuAn aa
cOng ty lien ket sau ngay dAu hr. Neu lqiich cita Tap doan trong khoan 16 cita cong ty lien ket Ion
hon hoac bang gia trj ghi so cua khoan dau tu thi gia trj khan dAu ttr duce trinh bay trait Bao cao
tai chhill hqp nhAt giva Men (10 la bang kh8ng trir khi Tap doan c6 ac nghia vu thuc hien thanh
toan thay cho cong ty lien ket.
Bao cao tai chinh cua tong ty lien ket duqc lap tong kY kc tan yeti Bao cao tai chinh hqp nhat
giUa nien dO cim Tap dean. Khi chink sack ke loan aa cOng ty lien ket kit voi chinh sach ke tan
tip dung thong nhAt trong Tap dart thi Bao cao tai chinh cua cOng ty lien ket se c6 nhang diet'
chinh thick hqp truac khi sir dung cho viec lap Bao cao tai chinh hqp nhat giaa nien do.
Citc khan Iii, 16 chua thuc hien phat sinh tit cac giao djch voi cac cOng ty lien ket duce loaf trir
tucrng img voi phan thuec ye Tap doan khi lap Bao cao tai chinh hqp nhAt gilla Men de.
Coe khoan dau to vao tong en van ctia don vi Mit

DAu to vao cOng cu van ctia don vj khac bao gem cac khoan dAu to cling eta von nhung Tap doan
khong c6 quyEn kiEm sat, dOng kiem sat hoac co anh htrang clang ke den voi ben duric dau
Cac khan dau tu vao cOng cu van elm don vj khac duqc ghi nhan ban dAti thco gia gOc, bao gOm
tu. CO tire va
gia mua hoac khan gem von cOng cac chi phi rive tiep lien quan den hoot ding
lqi nhuan cua cie ky tnrerc khi khan dAu tu duqc mua duqc hach toan giam gia trj cua chinh
khoan ditu tu der. Co tire va lqi nhan cua cac kY sau khi khan dAu tu duqc mua duqc ghi nhan
doanh thu. CO tire duce nhan bang c6 phial' chi duqc thco doi so lugltg c6 phial' tang them, khong
ghi nhan gia trj co phieu nhan ducrc.
Du phOng ton that cho cac khoan dAu tu vao cling cu van dm don vj khac duqc trick lap nhu sau:
• Din vet khoin dAu tu vao co phieu niem yet hoac gia trj hqp ly khoan dAu tu duqc xac djnh tin
coy, viec lap du phOng dpi tren gia trj thj truong cua co phieu.

• D6i vii khan dau tu khong xac djnh duqc gia trj hqp 19 tai thai diem bio cao, viec lap du
phemg duct thus hien can cir vao khoan 10 elm ben duqc dau ttr voi mire trick lap bang chenh
loch giat von gop thuc to eua cac ben tai don vj khac va von cha ser hen dux c6 nhan vii ty le
g6p van ctia Tap dart so voi tong se von gop time to ctia cac ben tai don vj khic.
Tang, giam so du phOng ton that dAu tu van ding cu van dm don vj kit can phai trick lap tai ngly
ket thtic ky ke loan duqc ghi nhan vao chi phi tai chinh.
6.

Ow khoin phai thu
Cac khan ncy phai thu duqc trinh bay then gia trj ghi sir trir di cac khoan du Of:Mg phai thu Ich6
deri.
Viec phan loci the khoan phai thu la phai thu khach hang va phai thu khac dupe thuc hien then
nguyen the sau:
tar
• Phai thu cart khach hang phi') anh cac khoan phai thu mang tinh chat thuong mai phat sink
h
chat
mua
—
ban
&a
Tap
doan
va
rigueri
mutt
la
dun
vj
dee

lap
voi
Tap
doan.
giao djch c6 ti n
Phai
thu khac phan anh cac khoan phai thu khong co tinh thucrng mai, khong lien quan den
•
giao djch mua -- ban.

Ban Muses moth nay kl m61

b‘f phsb, hop thank vd phtr &dor doc cling ven Bdo cdo tat chlish hop &air gia flan ,rd

19


TONG CoNG TY CO PHAN PHONG PHU
Dja chi: 48 Tang Nhan PM), Khu ph6 3, phuOng Tang Nhan PhO B, quirt 9, TP. 116 Chi Minh
BAO CAO TAICIIINIIIICP NitAT GICA Nib.' DO
6 thing dAu city nam tai chin)) k& it& ngay 31 thing 12 nam 2017
Rin thoyet Milli* Bio coo tai chlnh hop nhAt giO-a nien do (ti6p thco)

Du phong phai thu kith den cia phai thu khach hang duck lap cho tang khan ng phai thu kh6 dei
can cu vacs tuoi nq qua han ctia cac khoan nq hoac dtr kien mac ton that c6 the xay ra, co the nhu
sau:
• D6i vii ng phai thu qua han thanh tan:
30% gia trj doi voi khoan ng phai thu qua han tir tren 06 thing den dual 01 nam.
50% gia trj doi vii khan ng phai thu qua han to 01 nam den dual 02 nam.
70% gia trj doi. veri khan ng phai thu qua han Or 02 nam den clan 03 nam.

100% gin trj del veri khan ng phai thu qua han tic 03 nam trer len.
D6i vii ng phai thu chua qua han thanh toan nhung kh6 c6 kha nang thu hei: an cif vao dv

•

kien mac ton that de lap dtr phong.

Dtr ph6ng phai thu khO dOi cua cac khoan phai thu khac dugc lap cho timg khoan ng phai thu khO
del can ca vao dv kien mac ten that c6 the xay ra.
Tang, giam se du dv phemg ng phai thu lath deli can phai trich lap tai ngay ket thlic k9 ke town dugc
ghi nhan vao chi phi quan 19 doanh nghiep.
7.

Hang tbn kho
I fang ten ;the/ dugc ghi nhan then gia thip han gia gia g6c va gift In than co the thvc hien dirge.
Gia gee hang ten kho dugc xac djnh nhu sau:
• Nguyen vat lieu, hang h6a: bao gem chi phi mua va cac chi phi lien quan true tiep khac phut
sinh de c6 dirge hang ton kho 0 dja diem va trang thai hien tai.
•

•

Chi phi sari xuAt kinh doanh der dang bao g6m:
- XAy dung do an bit dOng san: bao gem chi phi xay dung, lai vay, quyen sir thing dAt va cac
chi phi co lien quan true tiep khac.
San xuAt san phim: bao gem chi phi nguyen vat lieu chink, chi phi nhan tong va cac chi
phi co lien quan live tiep khac.
Thanh phAm: bao gem chi phi nguyen vat lieu, nhan ding true tiep va chi phi san 'cat cluing
co lien quan trtrc tiep duck pit be dtra tren mac dg hoot Ong binh thutmg.

Gia xuat kho dirge tinh then phirong phap binh quan gia quyen ye duck hach toan then phuang
phap ke khai thuOng xuyen.
Gia tri than co the thvc hien dirge la gia ban uerc tinh cua hang ten kho trong k9 san xuat, kinh
doanh birth thverng tra chi phi trek tinh de hart thanh va chi phi uerc tinh an thiet cho viec tieu thu
chimg.

Du phong glum gia hang ten kho dirge lap cho timg mat hang ton kho co gia g6c Ian han gia trj
than cO the thvc hien dirge. Tang, giam so du du phong giitm gia hang ten kho can phai inch lap
toi ngly ket tithe ky ke tan dirge ghi nhan vao gia von hang ban.
8.

Chi phi tri mitre
Chi phi tra tram bao gem cac chi phi that to da phut sinh nhung co lien quan den ket qua hoot
Ong san xuAt kinh doanh coo nhieu ky ke tan. Chi phi tra truerc dia Tap doan chit yeti la ceng
dung co, chi phi sCra chua, chi phi thue va lien tha dot. Cac chi phi tra tram nay duck phan be
trong khoing that gian tra truCk hoac that gian cac lgi ich kinh to tucrng img dirge too ra tic cac chi
phi nay.

Ban thus': minh nay M mQt 66 phan hop thanh taphat checs dpc cling yeti Brio coo gal chlnh hyp nhdt gran men efa

20


TONG CONG TY CO PHAN PHONG PHU
Dja chi: 48 Tang Nhun MO, Klan pho 3, phutmg Tang Nhon Phu B, quan 9,
13A0 CAO TA1 °INDIRA' NIIAT GOA NItN DQ
6 thing diu cart nam tali chlnh kb fink ngay 31 thang 12 nam 2017
Bin thuyet ninth Rio can Iii chinh laryp nhit girra nien cta (tiep theca)

I16 Chi Mirth

Cong cy, dyng cy
Cac tong cm, dung cu da dua vao sir dung dirge phan b6 vao chi phi thco phuong Slap duerng thing
vai thbi gian phan b8 khOng qua 03 nam.
Chi phi sun china
Chi phi sin china la et chi phi thuc to chi ra de sirs chaa van pheing cho thud va may mac thiet bj.
Chi phi nay duo; phan be vao kin qua hint d6ng kink doanh kiting qua 03 nam.
Chi phi ihui
Chi phi thus xc ducat phan b6 vao chi phi thco phuong phap dtrOng thing thco theri gian thud (07
ram).
Tiin thud ell
Tien thus dat tra truac the hien khoan tien thud (tat d3 tra cho phan dAt Tap doan dang six dung.
Tien thus dat tra trutic dupe phan be, vao chi phi theo phtrang phap cluing thing Wang img vai then
gian thus (12 nam).
Gdc chi phi trd fru& ddi han khdc
Cac chi phi tra truck dai han khdc dirge phan bei vao chi phi thco phuong phap dutmg thing vai
shoal gian phan b6 khong qua 03 nam.
9.

TM sin thud hoat dung
Thus tai sin ducat phan loai la thud hoat dung new phan Ian nil ro va 16i ich gin lien vai (ply& sir
hau tai sin thuOc ve ngtrbi cho thus. Chi phi thud hoat clang duqc phan anh vao chi phi thco
phuarT phap duirng thang cho sucit thbi han thud tai sin, kiting phy thuac vao phuong tithe thank
town lien thud.

10.

TM sin co djnh hau hinh
Tai sin co djnh hen hinh dupe the hien theo nguyen girt nix hao mon lay ke. Nguyen girt tii sin cat,
Binh hat hinh bao gem want)* the chi phi ma Tap coin phai be ra do c6 duce tai sin c6 dinh tinh

den thbi diem din Si sin d6 vat) inn thai sin sing sir dung. Cac chi phiphat sinh sau ghi nhan
ban diu chi dupe ghi tang nguyin girt Si sin co dinh neu cac chi phi nay chic chart lam tang Iva ich
kinh to trong arcing lai do sir dung tai sin do. Cie chi phi phat sinh kh6ng thin man dieu kiln tren
dupe ghi nhan la chi phi sin xuat, kink doanh trong kY.
Khi Si sin c6 djnh hau hinh dupe bin hay thanh 19, nguyen gii va girt trj hao mon lay ke dirge x6a
se vi Iii, 16 phit sink do thanh lY dupe ghi nhan vao thu nhap hay chi phi trong ky.
TM sin cei djnh huts hinh dirge )(hat' hao thco phuong phap dubng thing (Iva trEn thbi gian Hats
dung vac tinh. s6 nam khan hao curt cac loai tai sin co dinh huts hinh nhu sau:

Loai Si sin c6 dinh
Nha cart, vat kien vac
May mot va thiet bj
Phucmg tien van tai, truyen din
Thief bj, dung cu quan 19
Tai sin co djnh huts hinh khdc

SO nam
05 — 50
05 — 15
06 — 12
03 — 05
03 — 05

Ban thusit minh nay Id mitt 66 ph4n hop thanh va phis duce dot tang vOi B6o cdo tdi Minh hop &tell gnln nits dt

21


TONG CONG TY CO PHAN PHONG PHU
Dia chi: 48 Tang Nhon Phu, Khu phi 3, phuOng Tang Nhcrn Phu B, qu3n 9, TP. H6 Chi Minh

BAO CAO TA1 CHINN HOP NHAT GI17A N1EN DO
6 thang diu cda nam tai chinh k& DICK ngky 31 thing 12 nam 2017
Ban thuytt minh Bao cao tai chinh hqp nhit giem nib 110 (nip theo)

11. Tii san co djnh thue tai chinh
Thu& tie sin dirge ?Mn loci IA thue tai chinh neu phin lin rh ro vi Igi ich gin lien yeti quyen se
hilt [Ai sin thuic ye ngubi di thue. TM sin c6 Binh thue tai chinh dime the hien theo nguyen gii trir
hao men lily ke. Nguyen giA al sin c6 djnh thue tii chinh la gii thip hon glen gia trj hop 19 dm tii
sin thue tai thin diem Icheri dau cim hqp ding thue vi gii trj hien tai cea khoin thanh town tien thud
toi [hien. T9 le chi& khAu de tinh gii trj hien tai cart khoin thanh min tien thud t6i thieu cho viec
thue tai sin IA lai suit ngam djnh trong hop dig; thud nil sin hoc Iii suit ghi trong hop ding.
Trong truing hqp khemg the xac djnh duet lai suat ngam djnh trong hqp ding thud thi se dung Jai
suit tien vay tai thtri diem kheri ditu viec thud tai sin.
TAi sin c6 djnh thud tii chinh dirge khAu hao theo phuong phip dutmg thing dua tren [heti gian hit
dung uerc tinh. Trong true, hgp Meng chic chin Tap doin se c6 quyen se het tii sin khi het ban
hqp ding thud thi tai sin co djnh se duqc khAu hao theo thin gian ngin ham gien thari gian thud vi
thei gian hen dung vex tinh. s6 dm khAu hao cia may m6c thiet bj thue tii chinh tir 4,5 dm den
12 dm.

OOMM
01

44

0 C6

5 PH

12. TM sin co Binh v8 hinh
Tii sin c6 djnh vo hinh dirge thi hien theo nguyen gia trir hao men lily ke.

JNG

Nguyen gia iii sin c6 djnh v8 hinh bao gim toin be the chi phi ma Tap elan phii be ra de ce
duet tii sin c6 Binh tinh din that diem dua tie sin Q6 vito tring thai sin sing sir dung. Chi phi lien
quan den tii sin c6 djnh vo hinh phit sinh sau khi ghi 'than ban die Mtge ghi nhan li chi phi sin
xurit, kinh doanh trong ky tre khi cic chi phi nay gin lien vii met tai sin c6 djnh vo hinh cu the vi
lim tang Igi ich kinh to tir cic tai sin nay.
Khi tie sin c6 djnh v8 hinh duce bin hay thanh 19, nguyen gia vi gii trj hao men lily ke dirge xOa
si vi Jai, 0 phit sinh do thanh ly duce ghi nhan vio thu nhap hay chi phi trong kt.
TM sin c6 djnh vo hinh cim Top doin bao gem:

;01498

;ONG 1

Quyin sti dung dot

Quyen sir dung dit IA tout be the chi phi time to Top clan di chi ra c6 lien quan true tiip tai dit sir
dung, bao gem: tien chi ra de c6 quyen se dung dit, chi phi cho den be, giii phong mat bang, san
lip mat bang, le phi truOc bar.. Quyen sir dung dit kitting thai hrtn kitting dirge tinh khiu hao.

MOON
!OAR vi

A&
• T.P

Chum: trinh phan mem may thin

Chi phi lien quan den the chucrng trinh phin mem may tinh khong phii la met be phan gin kit vOi
phin cirng eel lien quan dirge von hoi. Nguyen gia cite phin mem may tinh la town be cfic chi phi
ma Tap doin di chi ra tinh den thai diem dua phin mem vio sit dung. Phin mem may tinh dirge
!Mau hao theo phucmg phfip cluing thing trong 02 dm.
13.

Mit dung sin diu to
Bit ding sin diu tu li met phin cea nhi hope ca se ha ding thuic se hitt dm Tap doin hay thud
tii chinh dirge six dung nhim muc Bich thu lgi ttY viec cho thud hope the tang gii. Bit tong sin dill
tu cho thud dime the hien theo nguyen gifi Mir hao mon lily ki. Nguyen gifi ciut bit ding sin diu tu
IA toin be the chi phi ma Tap doin phii be ra hope gia trj hgp 19 dm the khoin Qua ra de trao dii
nhim ce duqc bit ding sin diu to tinh din then diem mua hope xfiy dung hoin thinh.
Cac chi phi lien quart den bit ding sin diu tu phfit sinh sau ghi nhan ban diu dirge ghi 'than who
chi phi, tilt khi chi phi nay cep khi niing chic chin lam cho bit ding sin diu tu tao ra Igi ich kinh t6
trong Wang lai nhieu hart men host ding duct dfinh gilt ban diu thi dirge ghi tang nguyen gifi.

Ban thigh mirth nay ld mot bd phdn hop thanh phiii dwoc doe citng vot Bdo cdo tdi chinh hop nhdt gido nun dd

22


TONG CONG TY CO PHAN PHONG PHIJ
Dja chi: 48 Tang Nhan PhO, Khu ph6 3, phutmg Tang Nhan Phu B, Elan 9, TP. H6 Chi Minh
BAO CAO TAI CI!NH HOP NHAT GIUA NIEN DO
6 thang dAu cOa nam tai chinh ket thus ngay 31 thing 12 nam 2017
Ban thuyit minh BAo cao (Ai chinh htyp nhAt Rita nien 00 (tier) thco)
Khi bit dOng sin clan to duck ban, nguyen gia va gia trj hao mon lay ke duqc x6a s6 va lai,
phat sinh duck hach town vao thu nhap hay chi phi trong kY.

its nito

Viec chuyEn Ur at Ong sin ch so hfru se dung hoac hang ten kho thanh bit dung sin diu to chi
khi chit se him cam dirt se dung tai san d6 va bat data cho ben khac thue hoot dOng hoac khi ket
thud giai doan xay dung. Viec chuyen tir bit dOng san dAu to sang bat dons san chit se him se dung
hay hang ton kho chi khi chit so hall bat dau sO dung tai san nay hoac bat dau trim khai cho mud
to sang bit (Jong sin ca ser hire se dung hojk hang ton
dich ban. Viec chuycn tO bit Ong san
kho kheing lam thay del nguyen gia hay gia trj con loi dm bat Ong san tai ngay chuyen &U.
Bit tieing sin dau to se dung de cho thug duqc khAu hao thco phucmgphap duang thing chm tren
Mei gian him dung trek tinh. S6 nam khau hao cua co so ha tang la bat dOng sin dAu to trong 30
nam.
14.

Chi phi 'ray dyng ca bin dir dang
Chi phi xdy clung ca ban de dang phan anh the chi phi lien quan true tiep (bao g6m ca chi phi iai
vay co lien quan phi] hyp veri chinh sach kc moan dm Tap doan) den cac tai san dang trong qua trinh
xfiy dung, may m6c thict bj dang lap lilt de phut vu cho myc dich sin xuAt, cho ilia va quan ly
cling nhir chi phi lien quan den vice sea chira tai sin co djnh dung tilt= hien. Cac tai san nay duck
ghi flan thco gia gee va khOng dupe tinh khfiu hao.

15.

Hqp nhat kinh doanh vi lyi the thircrng mai
Viec hqp nhat kinh doanh duck ke toan theo phuang phap mua. Gia phi hqp nhat kinh doanh bao
gam: gia trj hqp 19 tai ngay dice ra trao doi cua cac thi san dem trao d6i, cac khoan nq phai tra da
pat sinh hoac da thira Mon va cac Gong cu von do TOp doan phat hanh de del lAy quyen kiem soar
ben bi mua va cac chi phi lien quan trot tiep den vice hqp nhAt kinh doanh. Tai san da mua, nq pal
tra c6 the xac djnh duck va nang khoan nq tient tang, phai ganli chiu trong hqp nat kinh doanh
duck ghi nhan thco gia trj hop 19 tai ngay nam giQ quycn kiern sat.
D6i vol giao djch hqp nhfit kinh doanh qua nhieu giai doan, gia phi hqp nat kinh doanh duck tinh

la tong cira gia phi khaan. dau to tai ngay dat duct quyen kiem sat cOng ty con yang yen gia phi
nang Ian trao dei truerc da duqc &kith gia loi then gia trj hqp 19 tai ngily dot duck
to
khoin
quyen kiem soat cong ty con. Chenh loch gia gia dinh gift loi va gia goc khan dAu to duck ghi
Man vao ket qua hoot dOng kinh doanh neu truck ngay Qat duqc quyen kiem salt Tap doan kh6ng
c6 Anh Inking ding ke yen cling ty con va khoan dAu to duck trinh bay thco phucrng phap gia gOc.
Neu truac ngay dot duck guy& kiem salt, Tap dart c6 111111 Inning dang ke va khoan dAu to duct
trinh bay thco phuong phap van chit sir ham thi pan chenh lech giim gia danh gia 101 va gia trj
khoan dau to thco phuong phap von chit ser ht7u duqc ghi nhan vao ket qua haat dOng kinh doanh
va pan chenh lech giea gia trj khoan dau to the() phuong phap van ca se au va gia g6c khoan
dau to duqc ghi flan true tiep vao khoan myc "Lqi ratan sau thud chua phan phai" tren 13ing can
dei Ice tan hqp flat giaa nien do.
Phan chenh lech cao han cim gia phi hop nhat kinh doanh so voi pan ser hint cim Tap doan trong
gia trj hqp IY thuan caa tai san, nq phai tra c6 the xac djnh duqc va cac khan nq item tang da ghi
nhan tai ngay dat duqc quyen kiem salt cOng ty con duqc ghi flan la lqi the thuang mai. Neu phin
sO au Gila Tap doan trong gia trj hqp IY than dm tai san, nq phai tra co the xac djnh duo: va nq
66 tang duck ghi nhan tai ngay dot dm:lc quy6n kiem sat cling ty con vucct qua gia phi hqp nat
kinh doanh thi pan chenh lech duqc ghi nhan vao 01 qua boat ding kinh doanh.
TM the thuang mai duqc phan b6 thco phuong phap dutng thing trong 10 nAm. Khi co bing
cluing cho thay loi the thuang mai bj ton that IOn ban s6 phan bo thi so phin b6 uong ky la so ton
that phat sinh.

Ban amyl! minh nay la mot bd Sim hop (Wirth w phai thew doc ding vat Boo Ma tat (NM hop nhtit gn?o wen do

23

Y

Turk!.

sA


TONG CONG TY Co PHAN PRONG PHU
Dja chi: 48 Tang Nhcm Phu, Khu phi 3, phuting Tang Nhon Phu B, guin 9, TP. HO CM Minh
BAO CAO TA1 C1111411 liQP NI1AT GICIA NIEN DO
6 thing du ctia nun tai chinh ket thtic ngay 31 thing 12 nam 2017
Ban thuyet minh BAo cio (Al chinh hop nhit gi&a nien de (tiep thco)
Lot ich tha ca (long khong kiem soat tai ngay hqp nhat kinh doanh ban dau duet xac djnh trail ea
sa t9 le tha cac co (long khOng kiem soat trong gia trj hqp 19 dm tai san, nq phai tra va nq nem
tang duqc ghi nhOn.
16. Hop doing hqp tic kinh doanh .

Hoge dong kinh &atilt doing kiem sods
T(ip doan ghi nhOn tran Rio cao tai chinh hop nhAt gi&a nicht dO cac hqp dOng hqp tic kinh dearth
duOi hinh thin: hoot dOng kinh doanh dung kiem soil cac nei dung sau:
• Gia In tit san ma Tap cloth' hien so hUu.
• Cac khoan no phai tra ma TOp doan phai ganh chju.
• Doanh thu duqc chin to viec ban hang hoa hoac cung cap djch vu cim lien doanh.
• Cac khoin chi phi phai ginh chju.
17. Cac khoin nq phai tni va chi phi phai tra
Cac khoan nq phai tra vi chi phi phai tra duqc ghi nhOn cho so tier' phai Ira trong tuong lai lien
quan den hang hoa va djch vp da nhan dtroc. Chi phi phai tra duqc ghi nhan dva tran the tree tinh
hqp 19 ve so lien phai tra.
Viec phan loci cac khoin phai tra la phai tra ngueri bin, chi phi phai tra va phai tra khic duqc thvc
hien theo nguyen tic sau:
• Phai tra ngubi bin phan tinh cac khoin phai tra mang tinh chit [Wong mai phai sinh tin giao
djch mua hang him, djch vu, al sin va ngueri bin la don vj dec kip vii Top doin.
• Chi phi phai tra phan inh the khoan phai tra cho hang h6a, djch vu da nhOn dupe tin ngtriri ban

Mac di cung cAp cho nguiri mua nhung chua chi tra do chua co hem don hoc chua dit hO sa,
tai lieu ke loin va the khoan phai tra cho ngueri lao dOng ve tien kg:mg nghi phep, cac khoan
chi phi sin tidy, kinh doanh phai trich truarc.
• Phil tra khac phan inh cac khoin phai tra khong co tinh thuong mai, khong lien quan den giao
djch mua, bin, cung cAp hang him djch vv.
Cac khoan no phai tra vi chi phi phai tra dirge phin loai ngin halt vi dai httn tren Bing can del ke
tan hop nhat giaa Mon dO can cu theo ky hart con lai tal ngay kit that ky ke town.
18. Cac kholn du phOng phai tra
Cic khoan dv phOng duce ghi nhOn khi Tip doin co nghia vu no hien tai (nghia vu phap 19 hoac
nghia .vu lien del) do ket qua tin met sir kien di xly ra, viec thanh town nghia vu no nay co the se
din den sir giant sin ye nhOng loi ich kinh to vi gia trj cua nghia vu no do co the duct ink tinh met
each ding tin city.
Nau inh huerng cua thei gian la trong yeu, dv phOng se duct xac djnh bang each chiet khan so tin
phai b6 ra trong tiring lai de thanh town nghia vu no v6i t9 le chiat khan truck thue vi phin inh
nhung danh gia trim thj trueng hien tai ye gia trj theri gian cua tien vi nhang rui ro cu th8caa khoan
no d6. Khoan tang len curt se dv phemg do theri gian troi qua duce ghi nhOn la chi phi tai chinh.
Cac khoan do phOng phai tra cua TOp doin chi c6 der phong try cAp theU viec.
Khi ngueri lao dOng chant dirt hop dOng lao dung, Tap doan phai chi tra tro cAp thoi viec cho ngueri
lao 'long lam viec thinnig xuyen tai TAp doan to dO 12 thing trer len del veri thei giao khong tham
thAt nghietp. Dv phong trey cap thoi viec duce trich lip veri mire bang 1/2 thang
gia dung bao
lucrng Ong phu cap luang (ncu co) binh quan cart sau thing lien ke gin nhat tinh den theft diem lOp
Rio do tai chinh cho 01 narn lam viec.
Tang, giant set du do phOng trey cap then viec can phai trich lop tai ngay ket thite ky ke town duqc
ghi nhjn vio chi phi quilt 19 doanh nghiep.

nisi: gn)a men dd
BOn dn.)41 nonh nay k wa 11.0 ph4.1n hop :MA va phcis duqc eta cling vet Bdo cdo tat chinh hvp

24