BCTC TONG HOP Q32016

rtiommiu

TONG GONG TY CO PHAN PHONG PHU
48 Tang Nhan Phti, 0.9, TP.HCM 0 (84) 8 3896 3533
www.phongphucorp.com

a (84) 8 3896 6088

BAO CAO TAI CHiNH
TONG HOP
QM?' 3 NAM 2016


TONG CONG TY CO PHAN PHONG PHU

Mitt so B01- DN
Ban hanh theo TT so 200/2014/TT- BTC

Dia chi: 48 Tang Nhan Phtl, KP 3, P.Tang Nhon Phu B, Q9, TP. HCM
BAG CAO TAI CHINH TONG HOP QUA' 3 NAM 2016
Cho nam tai chinh ket thac ngay 31 than 12 ram 2016

Ngay 22/12/2014 dui Ba Tai Chinh

BANG CAN DOI KE TOAN
Tai ngay 30 thing 9 Wain 2016
Don vi tinh : VND
TAI SAN
1

A- TAI SAN NGAN IIA.N

I. Tan va cac khan tuning throng tan
1. Tien
2. Cac khoan tuang ducmg tien
H. Diu tir di chinh ngan han
1. Chang khoan kinh doanh
2. Dv phong giam gia chang khoan kinh doanh
3. Dati to nitre gia den ngay dao han
HI. Cac khoin phai thu ngan han
1. Phai thu ngin han caa khach hang
2. Tra trade cho nguoi ban ngdn han
3. Phai thu nOi by ngan han
4. Phai thu theo tien do KH hop deng xdy dog
5. Phai thu ye cho vay ngdn hp
6. Phi thu ngAn han khac
7. Dv phong cac khoan phai thu kho deli
8. Tai san thieu cher xir IY
IV. Hang hofi tan kho
1. Hang hod ton kho
2. Dv phong giam gia hang din kho
V. Titi san ngan han khac
1. Chi phi tra truck ngAn han
2. Thue GTGT dime
,z. khau trir
3.Thue va cac khoan phai thu Nha Nude
4.Giao dich mua ban tai trai phieu Chinh phis
5. Tai san ngin han khac
B - TAI SAN DAI ]IAN
I. Cac khoin phai thu dai han
5. Phai thu ve cho vay dai han
6. Phai thu dai han khac

7. Dkr phong phai thu dhi han kho deli
II. Thi san co dinh
1. TSCD hau hinh
- Nguyen gia
- GO tri hao mon 1u9 kil
2. TSCD thue tai chinh
- Nguyen gici
- GO tri hao mon luii lc-c'

ye
Ma so Thmiunht
2
3

100
110
111
112
120
121
122
123
130
131
132
133
134
135
136
137

139
140
141
149
150
151
152
153
154
155
200
210
215
216
219
220
221
222
223
224
225
226

1

3
4

5
6

7
8

9
17

5
6

10

11

SO cuoi quy

SO tau nam

4

5

1.702.358.813.238
83.339.851.268
83.339.851.268
-

1.692.328.857.803
93.849.745.916
93.849.745.916
60.000.000

60.000.000
-

1.131.092.924.273
680.276.340.193
149.055.035.841
202.229.613.932
206.072.425.789
(107.118.338.105)
577.846.623
451.978.318.313
473.767.573.145
(21.789.254.832)
35.947.719.384
3.673.503.392
32.048.381.656
225.834.336
-

1.111.434.355.677
659.798.528.550
34.710.886.678
215.522.613.932
306.572.514.937
(105.536.231.344)
366.042.924
459.280.154.893
477.883.452.125
(18.603.297.232)
27.704.601.317

3.583.755.952
23.888.742.982
232.102.384
2.068.898.550.987
457.660.409.720
4.800.000.000
452.860.409.720
832.480.662.665
792.784.112.790
1.182.933.216.317
(390.149.103.527)
39.696.549.874
47.123.451.880
(7.426.902.006)

2.033.378.790.107
388.911.039.729
4.800.000.000
384.111.039.729
777.232.086.856
740.951.470.220
1.184.476.318.776
(443.524.848.556)
36.280.616.636
47.123.451.880
(10.842.835.244)

0
3

1


TAI SAN

ma so.

Thu.), .et

F

nli

S6 mil quji

SC) dau
ni aim

4

5

1
3. TSCD vo hinh
- Nguyen gia
- Gia tri hao mon 1u9 ke
III. Hat dOng san dau tn.
- Nguyen gia
- Gia tri hao moniuy" kj
IV. TM san do• dang dai han

1. Chi phi san xuat, kinh doanh der dang dai har
2. Chi phi xay dung co• ban der dang
V. Wu tir di chinh dal han
1. Dau tu vao cong ty con
2. Han tu vao cong ty lien doanh , lien ket
3. Dau tu gap von.vao dun vi khac
4. Du phong giam gia dau ttr tai chinh dai han
5. Dau tu nam gia den ngily dao han
V. Tai san dai han kliac
1. Chi phi tra truck dal han
2. Tai san thue thu nhap hoan lai
3. Thiet bj, vat ttr, phi,' tiing thay the dai han
4. Tai san dai han khac

2
227
228
229
230
231
232
240
241
242
250
251
252
253
254
255

260
261
262
263
268

TONG CONG TAI SAN

270

3.735.737.603.345

3.761.227.408.790

C - Ncl PHAI TRA

300

2.492.697.963.323

2.548.476.519.860

I. Ng ngan hail
1. Phai tra nguoi ban ngan han
2. Ngtr6i mua tra tier trade ngan han
3. Thud va cac khoan phai n(ip Nha Nu&
4. Phai tra cho ngtrai lao Ong
5. Chi phi phai tra ngan han
6. Phai tra nOi b0 ngan han
7. Phai tra tier' d6 Kit dm hqp dOng xay dung

8. Doanh thu chtra thtrc hi'en ngan han
9. Phai tea ngan han khac
10. Vay va nv thue tai chinh ngin han
11. Dv phong phai ril ngan han
12. Quy khen thtrang, phitc Icri
13. Quy binh on gia
14. Giao dich mua ban lai trai phieu Chinh phii
II. Ng dal han
6. Doanh thu chug tlityc hien dai han
7. Phai tra dai han klulc
8. Vay va ng time tai chinh dai han
D- VON CIIU SO 110'11
I. Win chi' sir him
1. Von du tu ccia chu so. him
2. Thang du von c61)111111
8. Quy du tu Oat trio'n

310
311
312
313
314
315
316
317
318
319
320
321
322

323
324
330
336
337
338
400
410
411
412
418

1.291.577.878.459
336.245.100.213
40.771.643.423
5.462.778.436
58.517.314.451
10.762.537.354
520.142.000
126.026.736.284
708.471.202.191
1.662.518.330
3.137.905.777
1.201.120.084.864
14.997.944.501
6.826.000.000
1.179.296.140.363
1.243.039.640.022
1.243.039.640.022
733.505.810.000

32.368.276.001
293.991.397.568

1.459.886.708.308
256.531.323.883
18.776.867.559
10.345.481.260
86.982.602.890
4.040.489.566
70.218.329.120
1.008.501.902.895
3.700.000.000
789.711.135
1.088.589.811.552
9.776.000.000
1.078.813.811.552
1.212.750.888.930
1.212.750.888.930
733.505.810.000
32.368.276.001
269.161.397.568

3
12

13

14

2

9

15
16
17
18
19

20
21

20
21
22

158.000.000
(158.000.000)
13.993.476.933
14.476.010.625
(482.533.692)
72.962.819.742
72.962.819.742
777.529.745.003
312.781.059.444
365.022.587.354
171.111.620.544
(71.385.522.339)
2.749.621.844
2.749.621.844

-

158.000.000
(158.000.000)
14.355.377.202
14.476.010.625
(120.633.423)
14.423.331.853
14.423.331.853
743.408.186.706
267.791.059.444
377.028.467.354
171.111.620.544
(72.522.960.636)
6.570.582.841
6.570.582.841
-

2


TAI SAN
1
9. Quy- h6 try sap xdp doanh nghiep
10. Quy khac thuOc von chil ser hilu
11. Lqi nhuan sau thud china phan phi
- LNST chua phan phi lay lcd ddn midi kY ti
- LNST china phan phoi ky nay
TONG CONG NGUON VON

MA so

Thuyet
mi nh

SO cutie quy

SO clAu nam

2
419
420
421
421a
42 1 b
440

3

4

5

183.174.156.453
22.404.084.761
160.770.071.692
3.735.737.603.345

177.715.405.361
177.715.405.361

3.761.227.408.790

Thanh phO HO Chi Minh, ngay 15 thong 10 !tam 2016
NGU'UI LAP BIEU

Thi Tu Anh

Kt TOAN TRIfON01/

DOng Thanh Phu/re

•

TONG GIAM DOC
NG GIAM DOC

Bid Thi Thu


TONG CONG TV CO PIIAN PHONG PHU
Dia chi: 48 Tang Man Phu, KP 3, P.Tang Nlian Phu B, Q9, TP. HCM
BAO CAO TAI CHINH TONG HOP QUI? 3 NAM 2016
Cho nam tai chinh kdt fink ngiy 31 thing 12 nam 2016

Nth s6 B02- DN
Ban halal theo TT s6 200/2014/TT- BTC
Ngay 22/12/2014 cua Ba Tai Chinh

BAO CAO KET QUA HOAT BONG KINII DOANH
Qui, 3 nam 2016

Qu9 3
CHI TIEU

MS

TM

1
1- Doanh thu ban hang va cung dip djch vg

2
01

2 - Cac khoan giam B.&

02

3. Doanh thu thuln ve ban hang h6a va cung cup
djch vg (10= 01-03)

10

VI.2

II

VI.3

4. Gia v6n hang ban
5. L9i nhuUn Op 4 ban hang h6a va cung cup

djch vu (20=10-11)
6. Doanh thu hoot clang tai chinh
7. Chi phi tai chinh
Trong do: chi phi ldi vay

VI.1

22

Nam nay

Nam till&

Nam nay

3

4

3

765.972.417.622

Nam trunk
4

857.112.982.349

2.155.811.413,153

2.582.534.024.662

292.762.832

50.456.775

635.628.975

765.972.417.622

856.820.219.517

2.155.760.956.378

2.581.898.395.687

675.290.126.522

773.390.854.777

1.878.198.956.964

2.339.231.208.090

90.682.291.100

83.429.364.740

277.561.999.414

242.667.187.597

VI.4

36.180.353.291

28.311.967.091

84.846.755.250

110.712.810.373

V1.5

18.661.948.999

29.619.575.673

62.017.412.693

90.205.325.718

18.044. 166.389

19.786.882.292

57.645.406.922

64.224.872.975

20
21

Lay ke din quy bilo cao

23

8. Chi phi ban hang

24

VI.6

20.976.784.111

20.543.928.227

60.849.188.029

57.612.390.664

9. Chi phi (41141119 doanh nghiep

25

V1.7

29.447.144.172

32.402.872.506

75.405.308.027

76.236.673.691

10. L9i nhuOn thusin ta• hoot dOng kinh doanh
130 = 20 + (21-22) - (24+25)1
I I. Thu nhap khac
12. Chi phi khac

-

-

57.776.767.109

29.174.955.425

164.136.845.915

129.325.607.897

VI.8

294.427.052

2.318.159.118

4.216.911.224

4.828.130.700

VI.9

7.543.069.389

1.140.864.562

7.583.685.447

13.504.384.647

1.177.294.556

(3.366.774.223)

(8.676.253.947)

30
31
32

13.Lyi nhoOn khac (40 = 31- 32)

40

(7.248.642.337)

14.T6ng 191 nhuOn trtr6c thud (50=30+40)

50

50.528.124.772

15.Chi phi thud thu nhap hidn hanh

51

-

52

-

17.L91 thuan sau thus (6150-51)

60

50.528.124.772

18.Lai cu ban tren c6 phieu

70

16.Chi phi thud thu nhap hoan lai

30.352.249.981

-

160.770.071.692

120.649.353.950

-

-

-

-

-

30.352.249.981

160.770.071.692

120.649.353.950

Mh, ngay 15 thing 10 nam 2016

NGUO1 LAP BIEU

Le Thi To Anh

Kt TOAN

DOng Thanh Phtrac

NG GIAM DOC
G GIAM DOC

Bui Thj Thu


TONG CONG TY CO PHAN PHONG PHU
MAu so 03B-DN
Dja chi: PhuOng Tang Nhan Phu B, Quart 9, TP.HCM
Ban hanh theo QD 15/2006 QD - BTC
BAO CAO TAI CHfiNH TONG HOP QM? 3 NAM 2016
Ngay 20/03/2006 dui BO Truong BTC
Cho nam tai chinh kit th6c ngay 31 than 12 nam 2016
BAO CAO LTV CHUYEN TIEN TE
(Theo phircrng phip troc flip)
QuY 3 Mira 2016
Dan vi tinh: VND
Luy ke tu. du nam din coal guy nay
Ma Thuyet
STT
Q3/2016
cni Titu
so minh
Nam nay
Nam oink
I. Lira chuyin tien ti hoot &Ong kinh doanh

1. Tien thu ban hang, cung cap djch IN va
doanh thu khac
2. Tien chi tra cho nguiricung cap hang h6a va djch vu

3. Tien chi tra cho ngtdri lao &Ong
4. Tien la; vay da tra
5. Thue thu nhap doanh nghiep da OP
6. Tien thu khac ti heat Ong kinh doanh
7. Tien chi khac cho hoot dOng kinh doanh
bete chuyan tan thane tir hoot rang kinh doanh
Lim chuyin tien Ur haat d6ng den to
1. Tien chi di mua stun, xay dtmg tai sin c6 djnh va

01
02
03
04
05
06
07

646.897.297.226
(644.137.484.596)
(43.460.766.607)
(9.186.665.036)
11.772.989.388
(9.172.586.500)

20

(47.287.216.125)

21

(64.540.616.910)

22

3.784.392.000

2.167.410.269.993
(1.887.060.129.003)
(168.196.939.349)
(65.162.991.462)
68.386.269.867
(76.846.731.525)
38.529.748.521

1.621.339.402.747

(1.362.981.060.418)
(130.397.114.585)
(50.421.193.250)
(522.190.418)
31.526.501.228
(32.604.352.081)
75.939.993.223

H.
2.
3.

cac tai son dai hen khac
Tien thu tir thanh ly, nhuong ban tai sin c6 djnh va

cac tai son dai hen khac
Tien chi cho vay, mua cac cong co no caa
don vi khac
Tien thu 116i cho vay, ban lei cac tong ca no cua
don vi khac
Tien chi dau tu, gap von vao don vj khac

-

-

-

(109.471.668.327)
7.568.784.000

24
25

(72.876.132.500)

6. Tien thu 116i diu tu, g6p von vao don vj khac

26

89.209.640.000

7. Tien thu Jai cho vay, co tic va lei nhuan throe chia

27

30

5.

Den chuyin tidn thian tir hoot ding ddu to

22.319.805.508

13.293.000.000
(72.876.132.500)

4.

(28.469.454.074)

23

-

(18.000.000.000)
(5.240.411.800)

:GI

145.209.640.000

814.277.649

;6

37.480.217.963

247.021.282.653

185.565.214.727

(6.942.499.447)

230.744.905.826

156.989.432.010

III. Lunt chuyin tien to hopt dOng till chinh

32
33
34
35
36

664.372.105.060
(570.561.126.321)
(4.831.737.954)

Lieu chuyin tidn thudn tie hoot tang tai Minh

40

Ltru chuyin tien thuan trong ky

50

1. Tien thu ti phat hanh co phiiu, nhan von g6p dm
cha sa hair
2. Tien chi tra Op von cho cac cho so hail, mua lei
co phieu dm doanh nghi6p da phit hanh
3. Tien thu tit di vay
4. Tien chi tra no g6c vay
5. Tien chi tra no g6c thud tai chinh
6. CO tic, loi nhuan da tra cho chi sa hilu

31

60
Tien va twang duong tien dui ky
Anh huong dm thay d6i ty gia h6i doai quy &Si ngoa 61
Tien va twang dirang tien cuOi ky
70

2.078.454.918.797
(2.258.119.198.565)
(99.889.798.539)

1.660.843.680.871
(1.817.274.190.546)
(266.851.380)
(77.092.295.550)

88.979.240.785

(279.554.078.307)

(233.789.656.605)

34.749.525.213

(10.279.423.960)

(860.231.372)

V.1

48.506.900.987
83.425.068

93.849.745.916
(230.470.688)

33.715.671.913
(7.472.543)

V.1

83.339.851.268

83.339.851.268

32.847.967.998

Thanh ph6

'

inh, ngay 15 thong 10 nam 2016
G GIAM DOC

NGI.161 LAP BLEU

KE OAN TRUONG

GIAM DOC

9. TONG C6W1

C6 PHAN
PHONG PHU
4,
Le Thj T6 Arih

DOng Thanh Phu&

Bill Thi Thu
5


TONG CONG TY CO PHAN PRONG PHU
Dja chi: 48 Tang Nhan Phti, khu phe 3, phuang Tang Nhan Phu B, quail 9, TP. DO Chi Minh
BAO CAO TAI CHINH TONG HQP QM.' 3 NAM 2016
Cho nam tai chinh ket that ngay 31 thing 12 nam 2016

BAN THUYET MINH BAO CAO TAI CHINH TONG HQP
QUY 3/2016

I.

DAC DIEM HOAT BONG

1.

Hinh fink so' hall yen
T8ng Cling tyce phan Phong Phu (sau day gni tat la "Tong Cong ty") la ding ty c6 plan.

2.

Llinh vuc kinh doanh
T8ng Cong ty kinh doanh trong nhieu linh vuc khac nhau.

3.

Nganh nghe kinh doanh
Hoat clang kinh doanh chinh cua Tong Cong ty la: San xuAt, mua ban sqi, vai, khan, chi may, chi
theu, san pham may mac va thOi trang (trir tay, nhuem, he in ten san pham det, may dan, gia cong
hang da qua sir dung); Mua ban may m6c thiet bj, vat tu, Ow ding, phy lieu nginh det — nhuem —
may; Bun ban bong, xa, sqi det, hang may mac;...

4.

Chu kji san xuAt, kinh doanhthong thu Ong
Chu kS, san xuat kinh doanh thong thuong dm Tong Cong ty khong qua 12 thing.

44

H. NAM TAI CHINH, DON V! TIEN Tc Se DUNG THONG KE TOAN
1.

2.

Nam tai chinh
Nam tai chinh cua Tong C8ng ty bat dau tir ngay 01 thing 01 va ket thitc vat) ngay 31 thing
12hang nam.
Dan vi tien to sir (long trong Ice toan
Don vi tien to sir dung trong ke toan la Deng Viet Nam (VND)do phan Ian cac nghiep vu duqc
thuc hien bang don vi den to VND.

III. CHUAN MIX VA CHE DO KE TOAN AP DUNG
1.

2.

CIA dy ke than fip dung
Ngay 22 thing 12 nam 2014, Be Tai chinh da ban hanh Thong to so 200/2014/TT-BTC huang clan
Che de ke toan doanh nghiepthay the Quyet dinh so 15/2006/QD-BTC ngay 20 than 3 nam 2006
cua Be truing Be Tai chinh va Thong to s6 244/209/TT-BTC ngay 31 thing 12 nam 2009 cua Be
Tai chinh. Tong COng ty ap dung cac chuan muc Ice toan, Th8ng to nay va cac thong to Ichac hu6mg
clAn thuc hien chuan muc ke toan cua Be Tai chinh trong viec lap va trinh bay Bao cao tai chinh
tong hcrp.
Tuyen bt) ye viec tuan thu chub' muc ke toan va che de lie twin
Ban Tong Giam docdam bao da tuan thu yeu cAu cua cac chuan muc ke toan, Che de ke toan doanh
nghi'ep Viet Nam dtrqc ban hanh theo Th6ng to so 200/2014/TT-BTC ngay 22 thing 12 nam
2014cang nhtr cac th6ng to huang clan dip hien chuan muc ke toan cua Be Tai chinhtrong viec lap

va trinh bay Bao cao tai chinh tong hqp.

IV. CAC CHINH SACH KE TOAN AP DUNG
1.

Ca so. lap BA° cao tai chinh
Bao cao tai chinh duqc lap tren co so Ice toan den tich (trir cac thong tin lien quan den cac luong
tien).

Bcin &nye,' minh nay hi mOt b0 ph& kip thernh va /And thew cicic cling vai Brio cao tai chinh

6

4(


TONG CONG.TY Co PHAN PHONG PHU
Dia chi: 48 Tang Nhan Phu, khu phi) 3, phubng Tang Nhan Pita B, quail 9, TP. HO Chi Minh
BAO CAO TAI CHINH TONG HOP QU'' 3 NAM 2016
Cho nam tai chinh ket thac ngay 31 than 12 nam 2016
Ban thuyet minh Bao cao tai chinh t6ng hqp (tiep theo)

Cdc don vj trvc thuac hinh thanh be may ke toan rieng, hach toan phv thuec. Bio cao tai chinh
tong hopqita toan Tong Cong ty duqc lap ten ca sa tong hqp Bao cao tai chinh cua cac don vj trvc
thueoc. Doanh thu va sO du gioa cac don vj tn,rc thuec duqc loci trir khi lap Bdo cao tai chinh tong
hqp.
2.

Tien va cac khoan ttrcrng throng tien
Tien bao gem tien mat va tien giri ngan hang khong Icji han. Cdc khoan twang throng tien la cac

khoan dau ttr ngan han c6 thai han thu hei kh6ng qud 03 thdng ke tir ngay dau tu, c6 kha nang
chuyen doi ca.ciang thanh met ltrqng tien xdc (fifth va khong cd rai ro trong viec chuyen di thanh
tien tai died diem bdo cao.

3.

Cie khoin dhu tu tai chinh
Ghi nluin ban ddu
Cac khoan dau tu vao ding ty con va cong ty lien ket, dau tu dai hart khac duqc ghi nhan ban dau
theo gia gOc,bao gem gia mua hoc khan gap von cong cac chi phi lien quan trvc flip den viec
dau tu.
CO ttrc va Iqi nhan cua ac kY truac khi khoan dau tu dupe mua duqc hach tan giam gid trj caa
chinh khan
tu de. CO tire va Iqi nhan catt cac IcY sau khi khoan dau tu &Km mua duqc ghi
nhan doanh thu. Co tircduqc nhan bang co phieu chi duqc theo
sO luqng co phieu tang them,
kh8ng ghi nhan gia trj . phieu nhan duqc.
18

Tang, giam so dg pitting tOn that dau tu vao don vi khdc duqc ghi nhan vao chi phi tai chinh.
4.

Cie khan phai thu
Cac khoannq phai thu duqc trinh bay theo gia trj ghi sO trir di cac khoan dtr phang phai thu kh6 dei.
phong phai thu kh6 dbi duqc lap cho timg khoan nq phai thu kha di can ca vao tuOi nu' qua
han
ac khan nq hoc kien mac tOn that Co the xay ra, cv the nhu sau:
• DCA vai nq phai thu qui han thanh tan:
- 3D% gia trj di vai khoan nq phai thu qua han tir trdn 06 thang den duai 01 am.
- 50% gid trj doi vai khan nq phai thu qua han to 01 am den dtrai 02 nam.

- 70% gia trj doi vai khan nq phai thu qua han tit 02 nam den dtrai 03 nam.
- 100% gia tri doi vai khan nq phai thu qua han tir 03 nam tra 18n.
• DOi vai nq phai thu chua qud han thanh tan nhung kh6 cd kha nang thu heti: can ca vao cltr
kien mac ton thAt dO lap dv phang.
Tang, giam sO du dtr phang nq phai thu kite dai can phai trich lap duqc ghi nhan vao chi phi clan
ly doanh nghiep.

5.

Hang dirt kho
Hang ten kho duqc ghi nhan theo gid thap han gida gia gOc va gia trj thuan c6 the thvc hien duqc.
Gia gOc cua hang ten kho duqc tinh theo pinumg phap binh quan gia quyen va duqc hach tan theo
phtrang phdp ke khai thuang xuy8n.
Gid trj thuan c6 the thtrc hien duqc la gid ban uac tinh caa hang ten kho trong Icy san xuat, kinh
doanh binh thtrang trir chi phi trac tinh de hoan thanh va chi phi trac tinh can thiet cho viec fiat the
chung.
Dv pilot-1g giam gia hang kin kho duqc lap cho timg mat hang tOn kho c6 gia goc lan han gia trj
thuan c6 the thvc hien duqc.
Tang, giam so du dv pheng giam gid hang tOn kho can phai trich lap duqc ghi nhan vao gia von
hang ban.

Ban thuytit ninth nay la to it b4 pitch, hop chinh viz phai dupc doc chng vai Bao cao titi chinh

7

ij


TONG GONG TY Co PHAN PRONG PHU
Dia chi: 48 Tang Nhan Phti, khu phe 3, phuang Tang Nhan Phu B, quOn 9, TP. Be Chi Minh

BAG CAO TAI CHINH TONG HOP GUN." 3 NAM 2016
Cho nam tai chinh ket Mac ngay 31 than 12 nam 2016
Bin thuyet minh Bao cio tai chinh tang hyp (tier, theo)

6.

Chi phi tri trithc
Chi phi tra truerc bao gom cac chi phi thuc to da phat sinh nhung có lien quan den ke't qua hoat
(ging san xuat kinh doanh cua nhieu ky ke town.

7.

Tai san co dinh him hinh
Tai san ce djnh hau hinh duce the hien theo nguyen gia trir hao mon lily ke. Nguyen gia tai san ce
djnh hau hinh bao gom town be cac chi phi ma Teng C8ng ty phai be ra de c6 dtrqc tai san ce djnh
tinh den theri diem dua tai san de vao trang thdi san sang sir dung. Cac chi phi phat sinh sau ghi
nhan ban dau chi ettrqc ghi tang nguyen gia tat san ce djnh neu cac chi phi nay chac chan lam tang
lqi ich kinh to trong ttrung lai do sir dung tai san de. Cdc chi phi ph& sinh khemg thoa man dieu
kiln tren dtrqc ghi nhan la chi phi san xuat, kinh doanh trong kjr.
Khi tai san c6 dinh hthi With &rye ban hay thanh ly, nguyen gid va gid trj hao mon lily keduqc x6a
s8 va
phat sinh do thanh 1y dtrqc ghi nhan vao thu nhap hay chi phi trong nam.
Tai san ce djnh hint hinh dtrqc khau hao theo phuang pita!) dtremg thing dua tren thai gian hau
dung trac tinh. se namkhau hao cita cac loaf tai san ce dinh hal hinh nhu sau:
Loai tai san ce dinh
SO nam
05 — 40
Nha cira, vat kien true
08 —15
May mac va thiet bi

06 —12
Phtrang tien van tai, truyen dan
03 — 05
Thiet bj, dung cu quan ly

8.

Tai san co djnh thue tai chinh
Thud tai san duqc ?fan loaf IA thue tai chinh nen phan lem riri ro va lqi ich gin lien vai quyen sa
hint tai san thuc ve ngueri di thue. Tai san co djnh thue tai chinh duqc the hien theo nguyen gid trir
hao man lily ke. Nguyen gia tai san ce djnh thue tai chinh IA gia that, han giva gia trj hqp ly cua tai
san thue tai thai diem khai dau cua hqp deng thue va gid tri hien tai cua khoan thanh toin ti'en thue
tei thieu.
Tai san ce djnh thue tai chinh dtrqc khiu hao theo phuang phi') duang thing dip teen thai gian
hitu dung,trac tinh. Se nam khau hao cua may mac thiet bi thue tai chinh tir 06 nam den 10 nam.

9.

10.

sAt dnng san dAu tir
Bat eking san Tau to sir dung cho thue cluqc khau hao theo phuang phap &rang thing dua tren
tiled gian hau dung ix& tinh. Se ram khau hao cea ca sa ha tang la bat Ong san dau to trong 30
ham.
Thi san co Binh vo hinh
Tai san c6 djnh v8 hinh dtrqc the hien theo nguyen gia trir hao mem luy ke.

a

Nguyen giA tai san ce dinh v8 hinh bao gem town by cac chi phi ma Tong Cong ty phai bo ra de c6

chive tai san c6 djnh tinh den thai diem dua tai san de vao trang thai san sang sir dung.
Khi tai san ce djnh vo hinh duqc ban hay thanh ly, nguyen gia va gia tri hao min lily ke duqc x6a
s8 va 'Ai, 18 ph& sinh do thanh ly duqc glti nhan vao thu nhap hay chi phi trong Mtn.
Tai san c6 dinh vo hinh can Tong COng ty chi c6 chuang trinh phin mem
11.

Chi phi xny dkrng co' ban der dang
Chi phi )(Ay dtmg ca ban do' dang phan anh cac chi phi lien quan true tiep (bao gem ca chi phi lai
vay c6 lien quan phis hqp vai chinh sach ke toan cua T8ng Cong ty) den cac tai san dang trong qua
trinh xay,dung, may m6c thiet bj dang lap data phuc vu cho mix dich san xuat, cho thue va quan
lY cling nhu chi phi lien quan den viec sira chaa tai san c6 dinh dang thuc hien. Cac tai san nay
duqc ghi nhan theo giA g8c va khong eltrqc tinh khau hao.

&in thuyit minh nay

la mds bd phdn hdp chanh va phcii dupe dpc chng vol Boo coo iai chlnh

8


TONG CONG TY Co PHAN PHONG PHU

Dja chi: 48 Tang Nhan Phu, khu phi 3, phuong Tang Nhon Phu B, qudn 9, TP. Ho Chi Minh
BAO CAO TA1 CHfNH TONG HOP (Mr 3 NAM 2016
Cho nam tai chinh ket thdc ngay 31 thing 12 nam 2016
Bin thuyet mini; Ban can tai chinh ding hqp (tiep theo)

12.

Cfic khofin nq phai tea va chi phi phai tra

Cdc khoin nq phai tra va chi phi phai tra duqc ghi nhirt cho so tien phai tra trong tucmg lai lien
quan den hang. h6a va djch vu da nhin cluqc.Chi phi phai tra dtrqc ghi nhirt dua tren cac Ink firth
hqp ve so tien phai tra.
Cac khoan nq phai tra va chi phi phai tra duqc phan tool ngan han va dai hon tren Bang can doi ke
town tong hcpcan cir theo kY han con lai tai ngay ket thfic nam tai chinh.

13.

VOn chfi Min
Van gop caa cha so* haw

Von gop dm chit sa hiru duqc ghi nhin theo se yen thuc to da gop caa cac co (long.
Th(ing du. van co phdn

Thing du yen co phin duqc ghi nhin theo so chenh Lech gia gia phat hanh va m'enh gid co phieu
khi phat hanh Ian dau hoc phat hanh be sung, chenh lech gift gia tai phat hanh va gia trj se sach
dm co phieu guy va cau phan vim cua trai phieu chuyen doi khi dao hon. Chi phi tnrc tiep lien
quan den viec ph& hanh be sung co phieu va tai Oat hanh co phieu guy duqc ghi giam thing du
von co phan.
14.

15.

Phfin phOi Igri nhufin
Lqi nhuan sau thue thuphip doanh nghiep duce phan ph& cho cac c6 (tong sau khi da trich lip cac
quy theo Dieu le dm Tong C6ng ty et-mg nhtr cac quy djnh cua phdp twat va di cluqc Doi hOi deng
co dongphe duyet.
Ghi nhfin doanh thu va thu nhfip
Doanh thu bdn hang hod, thanh phitm

fY

Doanh thu ban hang h6a, thanh pham duqc ghi nhin khi ding thOi them man cac dieu kien sau:
• Ring Cong ty da chuyen giao phan lan rui ro va 10 ich gin lien voi quyen so hill hang hem,
san pham cho ngtrtri mua.
• Tong Cong ty kitting can nam girt quyen quan lY halt& h6a, san phim nhtr ngutri str hilt hang
hoa san pham hoc quyen kiem soat hang h6a, san pham.
• Doanh thu duqc xac djnh Wang del chic chart.
• Tong Citing ty di hoc se thu ducre Iqi ich kinh to tir giao djch ban hang.
• Xac djnh duqc chi phi lien quan den giao djch ban hang.
Doanh thu cung cap djch vu

Doanh thu cung cap .djch vu duqc ghi nhin khi ding thtri thoa man cac dieu kien sau:
• Doanh thu ducc xac djnh Wang del chat than. Khi hqp Citing quy djnh ngutri mua duqc quyen
tra lai djch vy da mua theo nlang dieu kien cy the, doanh thu chi duqc ghi nhin khi nhang
dieu kien cu the d6 khong con ton tai va ngtati mua kh8ng dupc quyen tra lai djch vu da cung
cap.
• Tong .Cong ty da hoic se thu dugc 19i ich kinh to tir giao djch cung cap djch vy do.
• Xac djnh dirge phan cong viec da hoan thanh vao that' diem bao cao.
• Xac djnh dtrqc chi phi phat sinh cho giao djch va chi phi de hoan thanh giao djch cung cap djch
vu d6.
Trutmg hqp djch vy ducc th,rc hien trong nhieu ky thl doanh thu duqc ghi nhin trong ky duqc can
ca. vao ket qua [Than cong viec da hoan thanh vao ngay ket th6c nam tai chinh.

Ban thuytit Wulf nay hi wit PO phOn hop thanh ra phtii dtroc doc cling vett Ban can tai chinh

9


TONG CONG TY Co PHAN PHONG PHU

Dja chi: 48 Tang Nhon Phu, khu phe 3, plurang Tang Nhon Phu B, quan 9, TA. HO Chi Minh
BAO CAO TAI CHINH TONG HOP QU)ti 3 NAM 2016
Cho nam tai chinh ket thac ngay 31 thing 12 nam 2016
Ban thuyet minh Back can tai chinh tang hqp (tiep theo)

Doanh thu &in brit rrOng san
Doanh thu ban bat Ong sin ma T8ng C6ng tyla chi clau to dugc ghi nhan khi th6a man ding th6i
tat ca cac dieu kien sau:
• Bit Ong sin da hoan thanh town be va ban giao cho ngtari mua, T8ng Cong ty da chuyen giao
rgi ro va lgi ich gin lien v6i guy& so hAu bit Ong sin cho ngtr6i mua.
• T8ng COng ty kitting con nim giA quyen quart ly bit Ong san nhu ngtrAri so ht1u bit Ong sin
hoac quyen kiem soat bat Ong san.
• Doanh thu dugc xac djnh tuang el& chic chin.
• Tong C6ng ty da thu dugc hoac se thu dugc lqi ich kinh to tir giao djch ban bit Ong san.
• Xac djnh dirge chi phi lien quan den giao djch ban bit Ong sin.
Ti'en tai
Ti& lai dugc ghi nhan tren ca so died gian va ldi suit thgc to tong kY.

Co it& va 191 nhurin dui& chia
Co ttic vi Igi nhuan.dirgc chia dugc ghi nhan khi Tong C6ng tydugc quyen nhan co tire hoac Iqi
nhuan yiec gip von. Co tire dugc nhan bing c8 phieu chi dugc theo ddi so lugng co phieu tang
them, kitting ghi nhan gia trj co phieu nhan dugc.
16.

Cac khan giant tar doanh thu
Cac khoan giam trir doanh thu bao gem giam gia hang ban va hang ban bj tra lai phat sinh ding kY
tieu thg sin pham, hang hoa, djch vg dugc dieu chinh giam doanh thu ctia kY phat sinh.

17.

Chi phi di vay
Chi phi di vay bao gem lai tien vay va cac chi phi khac phat sinh lien quan tivc tier) den cac khoan
vay.

18.

Cac khoSn chi phi
Chi phi IA nhAng khoan lam giam lgi ich kinh to dugc ghi nhan tai th6i diem giao djch ph& sinh
hoac khi c6 khi nang tuang dal chic chin se phat sinh trong Wang lai kh8ng phan biet da chi tien
hay chua.
Cac khoan chi phi va khoan doanh thu do no tao ra phai dugc ghi nhan Ong th6i theo nguyen tic
phi h9p. Trong twang hap nguyen tic phi hgp xung dpt vai nguyen tic than frog, chi phi dugc
ghi nhan can dr vao ban chit va quy djnh ctia cac chuan mgc ke toan de dam bao phan anh giao
djch met each trung thgc, hgp 1Y.

19.

Thue thunh(ip doanh nghib
Chi phi thue thu nhap doanh nghiep bao gem thue thu nhap hien hanh va thue thu nhap hart lai.

Ban thuyit mink nay la mat bq phan hop ihanh va phai throe doc cling vii Liao can Kai chinh

10

f.0


TONG GONG TY Co PHAN PHONG PHO
Dia chi: 48 Tang Nhan Phu, khu phi!, 3, phuang Tang Nhan Phu B, quAn 9, TP. H6 Chi Minh
BAO CAO TAI CHINH TONG HOP QUI? 3 NAM 2016

Cho nam tai chinh ket thnc ngay 31 thang 12 nam 2016
Ban thuyet minh Bao cio tai chinh ang hop (tiep theo)

V. THONG TIN BO SUNG CHO CAC KHOAN MUC TRIM' BAY THONG BANG CAN DOI
KB TOAN TONG KIP
1.

Tan va cac khoan twang throng tan

So add qus,
Tan mat
Tan giri ngfin hang khong ky hart

2.125.798.976
81.214.052.292
83.339.851.268

ging
2.

SO alio nam
558.355.263
93.291.390.653

93.849.745.916

Cie khoan dtru fir tai chinh
Cdc khoan dau tu tai chinh cua Tong Cong ty bao gem dau ttr gbp von yao dun vi khac. Thong tin
ye cac khoan deu to tai chinh cua 'Ding Cong ty nhu sau:
Gig Roc

Ddu hr oda cong ty con

312.781.059.444

Cong ty co phAn det Wong Nam
Cong ty c6 phan det may Nha Trang
Cong ty c6 phAn thuong mai va san
xuAt Phu Tra
CEng ty co phan may Gia Phuc
COng ty TNHH Linen Supply
Services
COng ty c6 phan del may Quang Phu
Dau to vao cong ty lien doanh, Den
kat

C8ng ty TNHH Coats Phong Phu
Cong ty c6 phAn dau tu phat trien
Phong Phu
Cong ty co phan dau tu phat Wen
nha va do thi se 9
COng ty co Olin may Di Lat
ang ty TNHH xay dung Phong
Dim
Cong ty co phlin at may Quang Phu
Cong ty c6 phAn phat trien nha va
dau tu de thi Phu Quec
Cong ty co phan xuc tien thuong
mai va dau tu Phong Phu
Cong ty co phAn phat trien nha

Phong Phu Daewon Thu Dat
Cong ty CO phAn dAu tu phat trien
Phong Phu Lang CO
Cong ty co phan may Gia Ph6c
Cong ty co phAn cau to Phong
Van
Ddu ttrgop von pa° dun

S6 cu6i quf
Dkrphong

khdc

C8ng ty co phAn nguyen phu lieu det
may Binh An

(32.126.151.209)

SO du nam
Gig am
Dg phong
267.791.059.444

42.872.026.710

42.872.026.710

121.530.712.643

172.090.712.643

(42.326.151.209)

23.530.320.091

(23.530.320.091)

23.530.320.091
10.200.000.000

(23.530.320.091)
(10.200.000.000)

19.098.000.000
105.750.000.000

(8.595.831.118)

19.098.000.000

(8.595.831.118)

365.022.587.354

(35.349.293.272)

377.028.467.354

(26.626.970.703)

85.253.638.578

85.253.638.578

50.632.741.945

50.632.741.945

10.000.000.000
6.769.616.000

10.000.000.000
6.769.616.000

12.171.270.094

(971.270.095)

12.171.270.094

(971.270.095)

36.000.000.000
17.700.000.000

17.700.000.000

6.615.800.129

6.615.800.129

144.586.200.608

(25.655.700.608)

144.586.200.608

7.299.200.000
5.000.000.000

(873.202.569)
(5.000.000.000)

7.299.200.000

18.994.120.000

(2.849.120.000)

171.111.620.544

(3.910.077.858)

13.027.052.451

Ban thuyit minh nay ld mtit bti phrin hop ihanh va phcii dirge doe cling ;Peri Bao cao tai chinh

171.111.620.544

(25.655.700.608)

(3.569.838.724)

13.027.052.451

11


TONG CONG TY CO PHAN PHONG PHU
Dia chi: 48 Tang Nhcm Ph6, khu ph6 3, phuerng Tang Nhcrn Ph6 13, quAn 9, TP. H6 Chi Minh
BAG CAO TAI CH1NH TONG I-10P QUI./ 3 NAM 2016
Cho nam tai chinh ket th6c ngay 31 thang 12 nam 2016
Ban thuyOt minh Ban can tai chinh tong hqp (ap theo)

C6ng ty co phan del may LiEn
Phucrng
Cong ty co phAn dAu to phat hien
Gia Djnh
COng ty c6 phAn det may Gia Djnh
Phong Ph6
Cong ty co pl.& Len Viet Nam
Cong ty c6 phAn sari xuAt kinh
doanh nguyen lieu det may
C6ng ty c6 phAn Sai Gen Rach Gid
Cong ty co phAn thuong mai dich vp
ThuAn Phil
Cong ty c6 phAn Hung Ph6
COng ty c6 phAn phat tri6n do thj del
may Nam Dinh
COng ty c6 phAn Phu& LOc

Cong ty co phAn cho thud may bay
Viet Nam
Cong ty co phAn qu6c 0 Phong Ph6
COng

SO cu6i (10
Gig gOc
Du phong
32.288.540.334

SO dOu nam
Gia gOc
Du. phong
32.288.540.334

12.533.634.095

12.533.634.095

5.852.355.319

(412.689.373)

5.852.355.319

(412.689.373)

1.337.103.882
11.282.879.453

(1.724.881.609)

1.337.103.882
11.282.879.453

(1.724.881.609)

2.984.184.383

(340.239.134)

2.984.184.383

12.018.427.562

(1.368.427.562)

12.018.427.562

(1.368.427.562)

1.813.677.770
7.500.000.000

(63.840.180)

1.813.677.770
7.500.000.000

(63.840.180)

3.216.754.481
53.163.455.345

3.216.754.481
53.163.455.345

14.093.555.469

14.093.555.469

848.915.267.342

(71.385.522.339)

815.931.147.342

(72.522.960.636)

Du phOng cho ccic khoon dau ttr gop van vao don vi kink
Tinh hinh bin dOng clu ph6ng cho cac khoan c/Au to g6p von vao don vi khac nhu sau:
Nam nay
S6 du nam

72.522.960.636

Hoan nhap dur phbng trong nam

(5.200.000.000)

Trich b6 sung
S6 cu6i nam/kj,
3.

4.062.561.703
71.385.522.339

Phai thu ngan ban cua Ichach hang
Phal tlru cdc ben lien quan
Cong ty c6 phAn thuang mai va san xuAt PIM Tra
Cong ty co phAn clAt may Nha Trang
Cong ty co phan phat trien nha Phong PIM
Daewon Thu Dim
Cong ty c6 phAn dau to phat triAn Phong Ph6
Cong ty c6 phAn det may Wing Nam
C8ng ty TNHFI Coast Phong PIM
Cong ty c6 phAn Vic tin thucmg mai Phong Phu
C6ng ty c6 phan DAt may Quang Ph6
Cong ty TNHH Linen Supply Services

So cuOi qujr
351.617.563.867
45.984.313.851
72.386.401.787

S6 du nam
248.740.215.776
45.984.313.851
312.613.761

67.763.730.580
38.966.250.394

67.594.248.784
38.102.115.782
519.034.408
75.510.512.428
13.791.115.974
91.000.880
2.035.920.956

81.188.095.682
4.030.231.144
36.591.894.541
3.218.668.431

Ban thuyer minh nay la incir bd phdn hcrp thank va phcii dupe dpc cling y& Brio trio feu chin',

12


TONG CONG TY Co PHAN PHONG PHIL
Dia chi: 48 Tang Nhan Phu, khu pho 3, phuOng Tang Nhcm Ph0 B, qu4n 9, TP. H8 Chi Minh
BAO CAO TAI CHINH TONG HOP QUY 3 NAM 2016
Cho nam tai chinh ket thac ngay 31 Mang 12 nam 2016
Ban thuyet minh Bio cao tai chinh tang hiyp (ti'ep theo)

Cong ty co phan may Gia Phitc
Ph& thtictic kluich hang khdc
COng ty TNHH thuang mai Nhat Khang

Cac khach hang khac
COng
4.

SO cuoi quj,
1.487.977.457
328.658.776.326
90.514.248.661
238.144.527.665
680.276.340.193

SO clan nam
4.799.338.952
411.058.312.774
91.652.764.666
319.405.548.108
659.798.528.550

So cuoi quj,
82.608.914.736
2.608.914.736
80.000.000.000

SO (tau nam
17.618.994.736
2.608.914.736
15.000.000.000
10.080.000
17.09.,891.942

Tra tru•6•c cho nguiti ban ngin
Trii blear cho cdc ben lien quan
C6ng ty TNHH xay dtmg Phong Dim
C6ng ty co phan dau to ph& than Phong Phu
Cong ty co phan det may Nha Trang
TM tru•6•c cho ngwol ban kluic
HOLDING
ORIENT
INTERNATIONAL
SHANGHAI TEXTILES IMP.&EXP CO.,LTD
Olam International Limited
Cac nha cung cap khac
COng

66.446.121.105
50.327.256.000
16.118.865.105
149.055.035.841

4.167.730.725
12.924.161.217
34.710.886.678

St) cuoi quj,
191.160.905.630
68.300.000.000

SO dau niim
193.453.905.630
68.300.000.000

2.500.000.000
75.000.000.000
45360.905.630
11.068.708.302
6.500.000.000
4.568.708.302
202.229.613.932

2.500.000.000
75.000.000.000
47.653.905.630
22.068.708.302
17.500.000.000
4.568.708.302
215.522.613.932

So cuoi quY
4.800.000.000
4.800.000.000
4.800.000.000

SO dau nam
4.800.000.000
4.800.000.000
4.800.000.000

PIMA thu 1,C cho vay nein han/dai hen
5.
5a. Plrai thu ve cho vay ngiin turn

Cho ctic ben lien quan vay
COng ty co plan dL to phat trien Phong Phu
Cong ty co phan phat trian nha Phong Phu
DeawonTha Dire
Cong ty co phan dirt Wing Nam
Citing ty co phan thuang mai va san xuat Phu Tra
Cho cdc tJ char khdc vay
COng ty c6 phan diet may Lien Plurcmg
Tong Cong ty Ming nghiep Sai Gan
ging
5b.

Phiii thu ve cho vay dal hon
Cho cdc to char khdc vay
Cong ty ca phan thuang mai dich va Thuan PhO
ging

Ban thitykit mink nay lit nteit bn pluin hup thnnh vit phai tinny dpc chng vat Belo cao tai

Child]

13


TONG CONG TY Co PHAN PHONG PHU
Dja chi: 48 Tang Nhan Ph6, khu ph6 3, phuong Tang Nhcm Ph6 B, qudn 9, TP.116 Chi Minh
BAO CAO TA1 CHiNH TONG HOP QUi• 3 NAM 2016
Cho nam tai chinh ket th0c ngay 31 thdng 12 nrun 2016
Ban thuyet minh Bao cat) tai chinh tong hov (tiep theo)

6.

Phai thu ngin hot/dai hot khdc

6a. Phdi thu nein han khdc

Ph& thu cdc ben lien quan

SO cu6i qu
Du phong
Gia trj

SO dAu nlInt
Du phong
Gig trj

101.804.098.620 (4.941.619.886)

208.932.431.796 (3.277.816.623)

Cong ty co phan det may Nha
Trang - Co tirc dirqc chia
5.383.000.000
COng ty co phan phat trien nha
va do thj s6 9 - CO tilt duqc chia
C6ng ty TNHH Coats Phong Phil
- 161.000.000.000
- Lqi nhuan disqc chia
Cong ty co phan dau tu Oat trien
Phong Phu —,Lqi nhuan hqp tac

- 21.969.188.891
58.815.716.668
du* an Deng Mai
Cong ty co phan dau tu phat trien
Phong Phu - Phai thu tien Iai vay 16.817.609.721 (4.578.096.526) 12.078.551.386 (3.015.699.860)
phat trien
Cong ty c6 phan
Phong Phu - Phil thu tien cho
2.994.867.894
2.994.867.894
thue dat
phAn
day
tu
phat
trien
Ging ty c6
Tien hoa heng
Phong Phu
768.144.600
chuyen nhugaig
C6ng ty c6 phan det Dong Nam - 10.213.956.667
16.164.323.335
Phai thu tien lAi vay
C8ng ty c6 plan Oat trien nha
Phong Phu Daewon The Dee 675.866.958 (262.116.763)
860.436.402 (363.523.361)
Phai thu tien 161 vay
Plodi thu cdc 16 cluiv vd ca phan
104.268.327.169 (4.542.551.090)

khdc

97.640.083.141 (4.542.551.090)

Phil thu chuyen nhucmg de an
51.145.000.000
51.655.996.716
ctOu to
Cac khoan pnai thu ngan hart
52.612.330.453 (4.542.551.090) 46.495.083.141 (4.542.551.090)
khdc
206.072.425.789 (9.484.170.976) 306.572.514.937 (7.820.367.713)
gong
6b. Phiii thu rlai hen khdc

SO du narn
SO cu6i qt4
Du pheng
Gia trj
Dtr phong
Cia trj
- 450.847.335.508
382.307.304.517
Phai thu tien hqp tac kinh doanh
69.655.996.716
- Cong ty co phein HUD San Tra
- 250.000.000.000
- Du an khu cling nghiep Dang Mai 250.000.000.000
- Dir an khu nha a tong nhein Phuar
92.607.870.584

92.607.870.584
Long B, quern 9
- Dg an khu cling nghiep Le Minh
25.102.773.208
25.102.773.208
Xuan
- DK an trung tam thuong mai Phuar
1.115.965.725
Long B
Ban thuyit minh nay lir mgt bB pikin hop Mani, vb phdi dirny dpc cling voi Bcio ccio tai chinh

14

6


TONG CONG TY CO PHAN PHONG PHU
Dia chi: 48 Tang Nhon Phil, khu ph6 3, phutmg Tang Nhon Phu B, quan 9, TP. HO Chi Minh
BAO CAO TAI CHiNH TONG HOP QUI? 3 NAM 2016
Cho nam tai chinh ket th6c ngay 31 thang 12 nam 2016
Ban thuyet minh Ban can tai chinh tong hop (tiep theo)

SO cuOi quy
Gia tri
Du phong
13.480.695.000
1.803.735.212
384.111.039.729
-

- Du an Trung Thuj,
1{5, guy dai han
COng

7.

SO &au nam
Gia tri
Dv phong
13.480.695.000
2.013.074.212
452.860.409.720

Nq xOu

Cdc ben lien quqp
Cong ty c6 phan thuang
mai va san xuat Ph6 Tra
Cong ty co phan clau to
Oat trien Phong Phu
C8ng ty c6 phan may Gia
Ph6c
C8ng ty c6 phan phat
trien nha Phong Ph6
Daewon Th6 Dire
Cdc id chirc vit ai nlian
khdc
COng

SO cuoi quy

Gia tri co
Gia gOc
the thu 1161
108.100.213.862 8.448.069.460

SO flat! nam
Gia tri có
Gia
the thu hoi
108.056.941.740
9.298.756.455

91.345.219.481

93.638.219.481

13.050.799.615

6.297.408.069

12.607.123.327

8.143.654.295

3.090.300.030

1.900.290.015

1.314.600.030

920.220.021

613.894.736

250.371.376

496.998.902

234.882.139

10.626.430.774 3.160.237.071
118.726.644.636 11.608.306.531

7.577.968.319
115.634.910.059

799.922.260
10.098.678.715

H

Tinh hinh bin dOng du phong nq phai thukho doi nhir sau:
SO clau nam
Trich lap'dtr phong b6 sung
Hoan nhap du phong
So cuiii quy
8.

Nam nay
105.536.231.344

4.459.132.404
(2.877.025.643)
107.118.338.105

Hang ton kho
SO cuOi quS,
Gia gific
Du phong

SO dm nam
Gia gOc
Dv phong

Hang mua dang di tren &rang
Nguyen lieu, vat lieu
68.300.687.733 (3.080.860.017) 74.785.778.629 (3.080.860.017)
Cong cu, dung cu
981.306
Chi phi san xuat, kinh doanh d6
dang
254.318.112.915 (1.287.478.358) 261.324.370.398 (1.287.478.358)
Thanh pham
135.909.404.294(17.240.123.164) 126.512.952.338 (14.054.165.564)
Hang h6a
25.568.663
(13.613.077)
158.207.026
(13.613.077)
Hang giri di ban
15.213.799.540 (167.180.217) 15.101.162.428 (167.180.217)

C(ing
473.767.573.145(21.789.254.832) 477.883.452.125 (18.603.297.232)

Ban thuyit noinh nay la mat by phan hyp thank va phat clacc cl9c cling vat Bao ctio tai chinh

15


TONG CONG TY CO PHAN PHONG PHU
Dia chi: 48 Tang Nhan PhU, khu phO 3, phtrang Tang Nhcm Phu B, quOn 9, TP. HO Chi Minh
BAO CAO TAI C1-111NH TONG HOP QUI2- 3 NAM 2016
Cho nam tai chinh ket thnc ngay 31 thang 12 tam 2016
Ban thuytt minh Bao cat) tai chinh tong hqp (titp theta)

Tinh hinh Wen Ong du phang giam gia hang ton kho nhu sau:
Nam nay
18.603.297.232
3.185.957.600
21.789.254.832

SO dau nam
Trich lap du phong bO sung
SO cuoi quS,

9.

Chi phi tra trinfre ngin han/dai han

9a.

Chi phi trii trade twin ban

SO cuoi quy
42.424.247
2.415.535.393

Chi phi quang cao
Chi phi situ chda
Cong cu, dung cu
Chi phi thud
Chi phi khac
CQng
9b.

1.209.661.502
5.882.250
3.673.503.392

•••1•11=111m

3.583.755.952

Chi phi Ira trade dai
So cuoi quS,

Chi phi sda chda
Cong cu, dung cu
Chi phi kHz
ging
10.

SO dOu nam
424.242.425
544.243.349
239.999.999
1.021.000.000
1.354.270.179

250.000.000
14.621.844,00
2.485.000.000
2.749.621.844

SO dau nam
1.956.733.416
1.809.349.424
2.804.500.001
6.570.582.841

Tai salt CO djnh Min hinh
Nha cu•a, vat kitn
true

Nguyen gii
SO dAu nam
Mua trong nam
DAu to XDCB hoan
thanh
Phan loci 1a1
Thanh 19, nhtrong ban

Giam khdc (*)
So cuoi qu9
Gil tri hao man
So dau ram

Khali hao trong nam
Thanh 19, nhurmg ban
Phan loci lai
SO midi qu9

252.590.793.816

May mac va
thiet bi
901.898.383.813

Phocmg titn van
tai, truytn dan
25.833.971.345

Thiet bj, d9ng cu
quart 19

2.610.067.343 1.182.933.216.317

2.591.473.595
(216.224.282)

COng

2.591.473.595

17.343.903.664
(8.995.200)
(18.167.055.318)

17.127.679.382
(8.995.200)
(18.167.055.318)

252.374.569.534

903.666.705.754

25.833.971.345.

2.601.072.143 1.184.476.318.776

86.110.823.878
7.025.353.792

14.162.385.522
1.938.330.935

2.074.794.460
235.861.159

93.136.177.670

287.801.099.667

60.920.172.709
(18.041.111.023)
1.306.132.657
331.986.294.010

16.100.716.457

(8.995.200)
2.301.660.419

443.524.848.556

166.479.969.938
159.238.391.864

614.097.284.146
571.680.411.744

11.671.585.823
9.733.254.888

535.272.883
299.411.724

792.784.112.790
740.951.470.220

390.149.103.527
70.119.718.595
(18.041.111.023)

1.297.137.457

Gil trj can lyi

SO dAu nam
SO alai qu9

Ban thuyjr nfinh nay la mat ha phan hqp thanh va phai chew d9c cling tai Bei° cao tai chinh

16

4
C

IF

IN


TONG CONG TY CO PHAN PHONG PHU

Dia chi: 48 Tang Nhon Phu, khu ph6 3, phuang Tang Nhon Phu B, quan 9, TP. HO Chi Minh
BAG CAO TAI CHINH TONG HOP QM? 3 NAM 2016
Cho nam tai chinh ket thilc ngay 31 thang 12 nam 2016
Ban thuyk minh Bao cao tai chinh tong hop (tiep theo)

11. Tai san co dinh thus tai chinh

Nguyen gia

Gia tri hao mon
47.123.451.880
7.426.902.006

S6 du nam
Tang trong nam
KhAu hao trong nam
Phan loai lal
S6 cuLi quji
12.

Gia tri con Iai
39.696.549.874

4.722.065.895
(1.306.132.657)
47.123.451.880

10.842.835.244

36.280.616.636

Tai san co dinh vS hinh

Nguyen gia
Gia tri hao mon
158.000.000
158.000.000

S6 dau nam

Gia tri con Iai

KhAu hao trong nam
S6 cu6i quji
13.

158.000.000

158.000.000

Bat Ong san daft] to

Nguyen gia
14.476.010.625

SiS Mu nam

DAu tu xay dung co ban hoan thanh
KhAu hao trong nam
SO cuOi qu57

14.476.010.625

Gia tri hao mon
120.633.423

Gia tri con Iai
14.355.377.202

361.900.269
482.533.692

13.993.476.933

BAt d6ng san Mu tu la cac can h6 thu6c chung cu Nhan Phu dang cho thus.
14.

Chi phi xay dung co• ban do. dang

So dau nam

SO cuOi qu3',

Mua sam tai san c6 dinh

11.391.732.153

15.679.720.859

Xay dung co ban da dang

61.571.087.589

46.344.944.628

COng

72.962.819.742

62.024.665.487

15.

16.

Phai tra ngubi ban ngin han

Phiii tra ale ben lien quan
Cong ty c6 phan d6't may Nha Trang
C6ng ty TNHH Coats Phong Phu
C6ng ty c6 phAn d6t may Quang Ph6
Plan ira clic nha cung clip
Cac nha cung cap khac

So cuOi ciuS,
234.149.974.959
132.900.965.758
41.718.526.292
59.530.482.909
102.095.125.254
102.095.125.254

SO dAu nam
181.920.669.031
118.238.210.678
26.781.143.894
36.901.314.459
74.610.654.852
74.610.654.852

Cijng

336.245.100.213

256.531.323.883

Sti cutii quj,
16.126.104.768
16.126.104.768
24.645.538.655

S6 dau nam

18.776.867.559

9.962.577.900

9.962.577.900

Nguiri mua tra Hen triferc ngan han

ede ben lien quan
Cong ty c6 phAn d6t may Nha Trang
Tra fru& ciia cdc kluich hang khdc
Cty TNHH san xuAt kinh doanh nguyen li6u may
Vi6t Nam

Ban Moyer minh nay la mat b4 phdn hqp thanh va phcii door dpc cung yea Bcio cao lad Minh

17


TONG CONG TY Co PHAN PRONG PHU
Dja chi: 48 Tang Nhan Phil, khu pht) 3, phuang Tang Nhcm Phi B, quin 9, TP.
BAG CAO TAI CHiNH TONG HOP Q1'7 3 NAM 2016
Cho nam tai chinh ket thic ngay 31 thing 12 nam 2016
Ban thuyet minh Bao cao tai chinh tang hqp (tiep the())

Chi Minh

So cuoi quj,
Ong Pham Thanh Khiet
Cac khach hang khac
COng

14.682.960.755
40.771.643.423

17. Thue va cac khoan phai n6p Nha nu&
So din nam
Phai nQp
Phai thu
Thue GTGT hang ban
n6i dja
58.528.769
Thue xuat, nhap khu
24.333.369
Thue thu nhap doanh
nghiep

207.769.015
Thue thu nhap ca nhan
8.363.585.375
Thue tai nguyen
17.999.999
Tien thue clat
1.848.484.092
Cat loai thue khac
56.883.025
10.345.481.260
232.102.384
COng

SO deu nam
2.130.849.262
6.683.440.397
18.776.867.559

SO cuoi quj,
Phai n4p
94.887.032

Phai thu
13.533.609
4.531.712
207.769.015

1.055.939.878
17.999.999
4.293.951.527

5.462.778.436

225.834.336

St

18. Phai tra nguiri lao Ong
SO du cuoi icS, la quy lucmg chua chi het.

Ni

19. Chi phi phai tra ngen han
Chi phi hoa heng
Chi phi lai vay
Cac chi phi phai tra ngan han khac
ging

SO cuoi quj,
1.422.127.783
4.552.685.816
4.787.723.755
10.762.537.354

SO den nam
1.768.769.518
2.045.720.048
226.000.000
4.040.489.566

SO cuoi quy'

26.192.261.596
1.338.187.500
19.854.074.096

SO dau nam
5.875.243.057
875.243.057

5.000.000.000
99.834.474.688
430.225.678
24.803.178.049
21.721.310.210
50.963.757.500
1.010.000.000
906.003.251
126.026.736.284

5.000.000.000
64.343.086.063
483.190.596
24.748.957.950
14.990.814.646

20. Phai tra ngen han/dai han khic
20a. Phiii Ira ngiin hqn k/idc
Phdi Ird cdc ben lien quan
Tap doan dirt may Viet Nam - Phai tra tien lai vay
Tap doan Det may Viet Nam - Phai tra tien co tat
C6ng ty CO phan cldu to va phut tritn Phong Phu Tien chuyen nhuong c6 phan nhan tru6c

Ph& Ird cdc to chfrc vii ca nhan khdc
Kinh phi tong doan, bao hiem
CO tfrc, loi nhuan phai tra
Lai vay phai tra
Thu tien chuy'en nhuong CO ph'dn
Nhan kyquy ngen han
Cac khoan phai tra ngan han khac
COng

Bcin thuyet minh nay la mat bO plogn hop thanh va phai door dQc cOng vat Bao cao tai chinh

22.319.805.508
1.800.317.363
70.218.329.120

18


TONG CONG TY Co PHAN PHONG PHU

Dja chi: 48 TAng Nhon Phu, khu phe 3, phttong Tang Nhon PhO B, quan 9, TP. HO Chi Minh
BAO CAO TAI CHINH TONG HOP QU'i' 3 NAM 2016
Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2016
Ban thuyet mini; Ban can tai chinh tang hqp (tiep theo)

20b. Phdi tra dai hgn khdc
C6ng ty c6 ph'an daau tu Phtrem Long - Nhan gop
von dai hqn
Cong ty TNHH mOt thanh vien du tu phat trien
Tam Trang - Nhan gbp von dai hqn

Nhan g6p von caa cac to chirc, ca nhan khac
COng

SO cuOi quf

SO dau nam

5.226.000.000

5.226.000.000

1.600.000.000
6.826..000.000

2.950.000.000
1.600.000.000
9.776.000.000

21. Vay va ng thug tai chinh ngan han/dai han
21a. Vay va tur !hue tai chinh nga'n hgn
Vay nrin hgn phai tra cdc ben lien quan
Vay Tdp'lloan det may Viet. Nam (')
Vay va nil (hue tai chinh ngdn hgn phai tra cdc
to chirc khdc
Vay ngan hqn ngan hang
Vay Ngan hang thuong mgi co phdn ddu to
va phcit Iran Viet Nam - Chi nhcinh TP.HCM
Vay NgOn hang thuong mai co phdn ddu to va
phcit trien Viet Nam - Chi nhanh Toy Ho
Vay Ngan hang TNHH mdt thanh vien HSBC

Vay Ngan hang thuong mai co phdn cling thuang
Viet Nam - Chi nhdnh TP. Hd Chi Minh
Vay Ngan hang thuong mpi co phdn ngogi thuong
Viet Nam - Chi nhanh TP. Ha Chi Minh
Vay Ngdn hang thuong mai cd phdn Quic to Viet
Nam
Vay Ngcin hang thuong mai cd phdn Viet Nam
Thuang Tin
Vay Ngan hang thuong mai cd phdn Sai Gem - Ha
Npi
Vay dai han den han
Nq thug tai chinh den han tra
COng

SO cuOi quf
6.500.000.000
6.500.000.000

sa daa u tam
17.500.000.000
17.500.000.000

701.971.202.191

991.001.902.895

693.499.917.365

870.982.257.663

89.117.558.799

153.037.762.467
52.822.165.442

96.347.107.077

72.080.025.030

102.051.811.505

148.621.399.350

360.965.447.951

394.827.467.136

18.740.239.632
11.745.127.696

5.862.068.375

14.532.624.705

43.731.369.863

8.471.284.826

116.914.697.163
3.104.948.069

1.008.501.902.895

708.471.202.191

21b. Vay va n9 (hue tai chinh dai 11(111
SO cuoi quy
Vay va ng thug tai chinh dai h(111 phai tra cue
1.179.296.140.363
chirc va ca nhan kluic
98.373.623.348
- Vay dai han ngan hang
NgOn hang thuong mpi co phdn ddu tu vet phcit
trien Viet Nam - Chi nhanh TP.Ha Chi Minh
NOP; hang TNHH mdt thank vien HSBC (Viet
18.554.090.605
Nam) °'l

Ban Ihuyit minh nay la ,nOt bh phan hap thanh vb phai duvc doc cing voi Bao cao tai chinh

Se dau nam
1.078.813.811.552
310.413.096.675
557.462.886
18.817.913.395

19

a

.1

TONG CONG TY Co PHAN PHONG PHO
Dia chi: 48 Tang Nhan Phu, khu ph6 3, phuang Tang Nhcm Phu B, qulan 9, TP.116 Chi Minh
BAO CAO TA1 CHiNH TONG HOP QUI'l 3 NAM 2016
Cho nam tai chinh ket thfic ngay 31 thang 12 nam 2016
Ban thuye't minh Ban ctio tai chinh tong hqp (tiep theo)

So cuOi quY
Chi nhanh Ngan hang phat mien khu vrc Quang
Nam Da lane')
Ngan hang thuang mgi co phcin ngogi thuang Viet
Nam - Chi nhanh TP. Ho Chi Minh (")
Ngan hang thucmg mgi co phan Viet Nam Thinh
Vuangiv)
Ngan hang thuang mgi co. Phan An Binh - Chi
nhanh Khanh lloa"
Ngan hang thuang mgi co phein cong thuang Viet
Nam - Chi nhcinh TP.1-m Chi Minh (")
Ngan hang thuang mgi co phan Viet Nam Thuong
Tint""')
Ngan hang thuang mgi ca phdn Bao Viet - Chi
nhanh TP.HO Chi Minh
Vay Ngan hang thuang mgi co phdn Sai Gan - Ha

Noio"
- Vay dal han cac t6 chirc khac(x)
Tap doan DO may Viet Nam
Cong ty co phein belt clang son Thang Lai
Onshine Investment Limited

- Vay dal han cac ca nhde)
Vay dai hgn cac ca nhein khac
- Ng thue tai chinh
Cong ty TNHH mat thanh vien cho thue tai chinh
Ngan hang thuang mgi co phcin ngogi thucmg Viet
Nam
Cong ty TNHH cho thue tai chinh Qudc to Viet
Nam
Trai phi6u thuang dal han (')
COng

SO dill 'Om

46.809.466.993
50.244.894.000

203.140.479.024
2.460.000.000
4.800.000.000

22.182.774.619

25.653.651.552

1.913.984.424

2.280.717.505
5.893.405.320

5.477.879.700

606.731.589.469
504.399.991.389
32.000.000.000
70. 331. 598.080
156.428.475.011
156.428.475.011
3.762.452.535

102.331.598.080

2.802.262.580

3.409.505.480

960.189.955

1.473.624.209

314.000.000.000
1.179.296.140.363

1.078.813.811.552

Ban thuyit minh nay to mat ba phan hcrp thank va phcii &Tor d9c cimgvai Sao cao tai chinh

32.000.000.000
70.331.598.080
161.185.987.108
161.185.987.108
4.883.129.689

500.000.000.000

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185.600.071.692

155.311.320.600

155.087.320.600

37. 726.391.000

117.360. 929.600

224.000.000

224. 000.000

1.243.039.640.022

177.715.405.361

160.770.071.692

160.770.07 1.692

155.311.320.600

155.087.320.600

37. 726.391.000

117. 360.929.600

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TONG CONG TY Co PHAN PHONG PHU
Dia chi: 48 Tang Nhan Phu, khu phe 3, phuang Tang Nhan Phu B, qudn 9, TP. HO Chi Minh
13A0 CAO TAI CHINH TONG HOP GUY 3 NAM 2016
Cho nam tai chinh ket thtic ngay 31 thang 12 nam 2016

22b. Chi tdt van Op ala chu sd' hau
Tap doan det may Viet Nam
Cdc co &Mg khac
COng
VI. THONG TIN BO SUNG CHO CAC KHOAN
QUA HOAT BONG KINH DOANH TONG HOP
1.

TR1NH BAY THONG BAO CAO KET

9 thang du 2016
870.278.238.085
1.172.053.339.190
97.444.664.130
15.111.534.748
923.637.000
2.155.811.413.153

9 thang du 2015
1.018.501.824.899
1.467.400.776.795
66.840.254.480
29.142.037.950
649.130.538
2.582.534.024.662

9 thing dau 2016
50.456.775

9 thang dliu 2015
178.752.143
164.114.000
342.866.143

Cac khoan giam trir doanh thu
Hang ban bi tra lai
Giam gid hang ban
COng

3.

SO du nam
374.087.960.000
359.417.850.000
733.505.810.000

Doanh thu bin hang vit cung cap djch vy

Doanh tliti ban hang h6a
Doanh thu ban cac thanh phem
Doanh thu cung cep djch va
Doanh thu kinh doanh bet Ong san
Doanh thu truimg mem non
C(mg

2.

SO cuoi quy
374.087.960.000
359.417.850.000
733.505.810.000

50.456.775

GM vim hang ban
Gid vim dm hang h6a da cung cep
Gia von &la thanh pharn da cung cep
Gid von cua dich va da cung cep
Gid von cim hoot Ong kinh doanh bat Ong san
Gid von mem non
Du phong giam gid hang ten kho
COng

9 thang ciao 2016
830.662.839.246
982.383.377.181
47.244.321.163
14.044.382.309

678.079.465
3.185.957.600
1.878.198.956.964

2.339.231.208.090

9 thing dau 2016
184.386.023

9 thang dau 2015
162 .342.209

241.800.000
78.528.526.243
3.163.853.194

208.937.446
104.846.631.748

2.602.453.308
125.736.482
84.846.755.250

5.294.015.483
200.883.487
110.712.810.373

9 thang du 2015
968.916.852.468
1.282.030.289.619

52.707.552.622
35.006.698.254
569.815.127

4. Doanh thu hoyt Ong tai chinh
Lei tien girl khong kjf han
Thu nhep do nhuvng ban cdc khoan deu to tai
chinh
CO gm, lqi nhuan duqc chia
Lai chenh lech tY gid phat sinh
Lai chenh lech ty gia do danh gid lai cdc khoan
mac tien te c6 gOc ngo4i te
Doanh thu tai chinh khdc
COng

Ban thuyilt mini) nay la mat Pa phan hop thanh va phai dune dpc cling yen Rio cao tea chin',

22



TONG CoNG,TY CO PHAN PHONG PHU
Dia chi: 48 Tang Nhan Phu, khu ph6 3, phtrong Tang Nhan Phu B, qu'an 9, TP. HO Chi Minh
BAG CAO TAI CHINH TONG HOP QM"( 3 NAM 2016
Cho nam tai chinh ket thilc ngay 31 thang 12 nam 2016
Ban thuyet minh Bac, cao tai chinh tong hqp (tiep theo)

9.

Chi phi khic

Lo thanh 1y tai san c6 djnh
Chi phi nhugng ban dg an
Phat vi pham hqp d6ng
Chi phi Igi the thuang mai
Chi phi khac
Cang

10.

9 thang du 2016
117.126.113
22.340.000
7.444.219.334
7.583.685.447

9 thing deu 2015
1.218.168.764
1.707.202.236
526.082.456
10.000.000.000
52.931.191
13.504.384.647

Lai teen co phieu
Th6ng tin v6' lai tren co phi6u dtrgc trinh bay ten Baia cao tai chinh hqp nhat.

ngay 15 thang 10 nam 2016

Le Thj Tu Anh
NgWri lap bleu

Bang Thanh Phiro•CY
Ke toan truerng

Ban thuyet minh nay hi mCit b() phdn hpp thanh va phai duct dpc ming vii Bcio cao tdi chinh

Hui Thj Thu
Phe Tong Guam dim

24