Báo cáo tài chính đã được kiểm toán cho năm tài chính kết thúc ngày 31/12/2018 - Công ty cổ phần Việt Nam Kỹ nghệ Súc sản

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(Thanh I~p tet nude CQnghoe Xa hQi Chu nghia Vi~t Nam)

BAo cAo TAl CHiNH aA eiroc KIEM ToAN
Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2018


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CONG TV cd PHAN VIeT NAM KY NGHe SUC sAN
420 Nd Trang Long, Phuong 13, Qu~n Sinh Thanh
Thanh pho Ho Chf Minh, Vi\~t Nam

MI,JCLI,JC
NOIPUNG

sAo cAo CLlA SAN GIAM DOC

TRANG

1 -2

sAo cAo KIEM ToAN DOC LAP
SANG CAN DOl KE ToAN

3
4-5

sAo cAo KET QuA HO~T DONG KINH DOANH

6

sAo cAo uru CHUYENTIEN Te

7

THUYEr MINH sAo cAo TAl CHfNH

8 - 29

~

'\*
'\ ~

\


eONG TV CO PHAN VIET NAM KY NGHE sue SAN
420 Nd Trang Long, Phu'~ng 13, Qu?n Binh Thanh
Thanh pho Ho Chl Minh, Viet Nam

BAo eAo ellA BAN GIAM eoe
Ban Giam croc Ceng ty Co phan Vi~t Nam Ky ngh~ Sue san (99i tilt la "Ceng ty") cr~ trinh bao cao nay
cung voi bao cao tai chfnh cua Ceng ty cho nam tal chfnh ket thuc ngay 31 thang 12 narn 2018.
HQI eONG QUAN TRJ, BAN GIAM eoe

vA

BAN KIEM SOAT

Cac thanh vi en cua HQi dong Quan tr], Ban Glarn doc va Ban Kj(~m scat C6ng ty da dieu hanh C6ng ty
trong nam va den ngay I?p bao cao nay gem:
HOi dOng Oui," tri
Ong Nguyen Phuc Khoa
Ong Nguyen Ngoc An
Ong Pharn Trung Lam
Ong Tran Ng9C·oang
Ong Huynh Quang Giau

Chu tlch
Pho cno tich
Pho Chu tich
Thanh vier,
Thanh vlen

Ban Giam dOc
x
"
Ong
Nguyen
Ng9c An
Ba Lam Th] N99c Su'dng
Ong Le Minh Tuan
Ba D~ng Th! Phu'dng Ninh
Ong Phan Van DOng
Ong Nguyen Dang Phu

Tong Giam doc

Pho Tong Giam
Pho Tong Giam
Pho Tong Giam
Pho Tong Giam
Pho Tong Giam

Ban Kiem soat
Ong PhGlmHoang Sdn
Ba Doan Th! My Duyen
Ba Pham Thi Thanh ram
Ong L~ Quang Liem

Tru'ong ban
Thanh vien (mien nhi~m ngay 11 thang 4 nam 2018)
Thanh vien (bo nhi~m ngay 11 thang 4 nam 2018)
Thanh vi en

doc
doc
doc
doc
doc

(mien nhlern ngay 26 thang 04 narn 2018)
(bo nhi~m ngay 01 thang 02 nam 2018)
(mien nhi~m ngay 01 thang 02 nam 2018)
(bo nhi~m ngay 05 thang 01 nam 2018)

Ngu'Oi dai dien theo PhaP luat
Ngu'ai dGlidi~n theo phap lu?t cua Ceng ty trong nam va tGlingay I?p bao cao nay la Ong Nguyen Ng9c An.

TRAeH NHI~M ellA BAN GIAM eoe
Ban Giam doc C6ng ty co trach nhi~m I?p bao cao tai chfnh phan anh mQt cach trung thl/c va hQ'pIV tinh
hinh tai chfnh cua Ceng ty tGli ngay 31 thang 12 nam 2018, cOng nhu' ket qua hOGltdQng kinh doanh va
tinh hinh Iu'u chuyen tien t~ cho nam tai chfnh ket thuc cung ngay, phu hQ'pvoi chuan ml/c ke toan, che
d9 ke toan doanh nghi~p Vi~t Nam va cac quy d!nh phap Iv co lien quan den vi~c I?p va trinh bay bao cao
tai chfnh. Trong vi~c I?p bao cao tai chfnh nay, Ban Giam doc du'Q'cyeu cau phai:
•
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LI/a ch9n cac chfnh sach ke toan thfch hQ'pva ap dl,mg cac chfnh sach do m9t cach nhat quan;
Du'a ra cac xet doan va u'oc tfnh m9t cach hQ'pIv va th?n tr9ng;
Neu ro cac nguyen tik ke toan thfch hQ'p co du'Q'ctuan thu hay kheng, co nhO'ng ap dl,mg sai I~ch
tr9ng yeu can du'Q'cceng bo va giai thfch trong bao cao tai chfnh hay kheng;
L?p bao cao tai chfnh tren cd so hOGltd9n9 lien tl,lCtnI tru'ang hQ'pkh6ng the cho rang Ceng ty se tiep
tl,lChOGltd9n9 kinh doanh; va
Thiet ke va thl/c hi~n h~ thong kiem soat n9i b9 m9t cach hO'u hi~u cho ml,lc dfch I?p va trinh bay Mo
cao tai chfnh hQ'pIV nham hGlnche rui ro va gian I?n.

Ban Giam doc C6ng ty chiu trach nhi~m dam bao rang so ke toan du'Q'cghi chep m9t cach phu hQ'pde
phan anh m9t cach hQ'pIv tinh hinh tai chfnh cua Ceng ty 0 bat ky thai diem nao va dam bao rang bao cao
tai chfnh tuan thu chuan ml/c ke toan, che d9 ke toan doanh nghi~p Vi~t Nam va cac quy dinh phap Iv co
lien quan den vi~c I?p va trinh bay bao cao tai chfnh. Ban Giam doc cOng ch!u trach nhi~m cram bao an
toan cho tai san cua Cong ty va thl/c hi~n cac bi~n phap th[ch hQ'pde ngan ch~n va phat hi~n cac hanh vi
gian I?n va sai phGlmkhac.

1

c


eONG TV CO PHAN VI~T NAM KY NGH~ sue sAN
420 Nd Trang Long, Phuong 13, Qu~n Binh Thanh

Thanh phO Ho Chi Minh, Vh~t Nam

BAo eAo eUA BAN GIAM ooe (Tiep theo)

Nguv~n NgQcAn
Tong Giam doc
NgtJY 25 thi3ng 3 nsm 2019

SOO

!fH
:-.16

.lIIh

:.01

:11

TP.1

2

Oeloitte.
56':

[;02-

Cong ty TNHHOeloitte Vi~t Nam
Tang 18, Toa nha Times Square,
57-69F D&ng Khoi, P. Ben Nghe,
Qu~n 1, Tp. H& Chi Minh, Vi~t Nam
Di~n thoal :+842839100751
Fax:+8428
3910 0750
www.deloitte.com/vn

/VN1A-HC-BC

BAo cAo KIEM ToAN OQC~P
Kinh alii:

Cae c(l dong
HQidong Quim tr], Ban Kiem soat va Ban Giam doe
Cong ty
phan Vi~t Nam Ky ngh~ Sue san

ce

Chung tei da kiem toan bao cao tai chfnh kern theo cue Ceng ty Co phan Vi~t Nam Ky ngh~ sue san (99i tat
la "Ceng ty"), du'QcI~p ngay 25 thang 3 narn 2019, W trang 4 den trang 29, bao gam Bang can d5i ke toan
tal ngay 31 thenq 12 narn 2018, Bao cao ket qua heat d9ng kinh doanh, Bao cao luu chuyen tien t~ cho
nam tai chfnh ket thuc cunq ngay va Ban thuyet minh bao cao tai chfnh.

Traeh nhifjm eua Ban Giam ([fie
Ban Giarn d5c Ceng ty chlu trach nhlern ve vlec I~p va trinh bay trung tht/c va hQp bj bao cao tai chfnh cua
Ceng ty theo chuan mt/c ke toan, che d9 ke toan doanh nghi~p Vi~t Nam va cac quy dinh phap Iy c6 lien
quan den vi~c I~p va trinh bay bao cao tai chfnh va chiu trach nhi~m ve kiem soat n9i b9 ma Ban Giam d5c
xac dinh la can thiet de dam bao cho vi~c I~p va trinh bay bao cao tai chfnh kheng c6 sai s6t tr9ng yeu do
gian I~n ho~c nham Ian.
Traeh nhifjm eua Kiem toan vii3n
Trach nhi~m cua chung tei la du'a ra y kien ve bao cao tai chfnh dt/a tren ket qua cua CU9Ckiem toano Chung
tei da tien hanh kiem toan theo cac chuan mt/c kiem toan Vi~t Nam. Cac chuan mt/c nay yeu cau chung tei
tuan thu chuan mt/c va cac quy dinh ve d<;lodlr'c nghe nghi~p, I~p ke hO<;lchva tht/c hi~n cU9Ckiem toan de
d<;ltdu'Qcst/ dam bao hQp Iy ve vi~c li~u bao C(~otai chfnh cua Ceng ty c6 con sai s6t tr9ng yeu hay kheng.
Ceng vi~c kiem toan bao gam tht/c hi~n cac thu tl,lCnham thu th~p cac bang chUng kiem toan ve cac sO'li~u
va thuyet minh tren bao cao tai chfnh. Cac thu tl,lC kiem toan du'QcIt/a ch9n dt/a tren xet doan cua Kiem
toan vien, bao gam danh gia rui ro c6 sai s6t tr9ng yeu trong bao cao tai chfnh do gian I~n ho~c nham Ian.
Khi tht/c hi~n danh gia cac rui ro nay, Kiem toan vien da xem xet kiem soat n9i b9 cua Ceng ty lien quan
den vi~c I~p va trinh bay bao cao tai chfnh trung tht/c, hQp Iy nham thiet ke cac thu tl,lC kiem toan phu hQp
voi tinh hinh tht/c te, tuy nhien kheng nham ml,lCdfch du'a ra y kien ve hi~u qua cua kiem soat n9i b9 cua
Ceng tV. Ceng vi~c kiem toan cOng bao gam danh gia tfnh thfch hQp cua cac chfnh sach ke toan du'Qcap
dl,lng va tfnh hQp Iy cua cac u'oc tfnh ke toan cua Ban Giam d5c cOng nhu' danh gia vi~c trinh bay tong the
bao cao tai chfnh.
Chung tei tin tu'ong rang cac bang chung kiem toan ma chung tei da thu th~p du'Qcla day du va thfch hQp
lam cd so cho y kien kiem toan cua chung tei.

Y kien

eua Kiem toan vien

Tran Thi Kim Khanh
Kiem to~n vien
Giay chUng nh~n dang ky hanh nghe

kiem toan sO'0395-2018-001-1

Ten Deloitte dLfgcdung de chi m9t ho~cnhieu thanh vien cua Deloitte ToucheTohmatsuLimited,
va mi;lngILfoicac hang thanh vien - m8i thanh vien la mot to chuc d9c I~pve m~t phap IY.
Deloitte ToucheTohmatsuLimited (hay "Deloitte Toancau") khongcung cap dich Vl,J cho Ci§C khach hang.
Vui long xem ti;li website www.deloitte.com/about de biet them thong tin chi tiet.

3


CONG TV CO PHAN VIET NAM KY NGHE SUC SAN
420 Nd Trang Long, Phu'~ng 13, Qu~n Binh Thanh
Thanh pho
Chi Minh, Vi~t Nam

MAu SO B 01-0N
Ban hanh thea Thong tu' so 200/2014/TT-BTC
ngay 22 thanq 12 narn 2014 cua B9 Tai chinh

Ho

BANGCAN £)01 KE ToAN
TCJingiw 31 thilng 12 nem 2018
Ddn vi: VND

Ma
TAl SAN

so

Thuyet
minh

A. TAI SAN NGANH~N

100

I.

Tien va cac khoan tu'dng du'dng tien

110

1. Ti'en
2. Cac khoan tu'dng du'dng tien

111
112

cac khoan phal thu ng~n han

130

1. Phai thu ngan han cua khacn himg
2. Tn3truce cho ngu'oi ban ngan han
3. Phai thu ngan han khac
4. 01/ phonq pha: thu ngan nan kh6 dOi

131
132

136
137

5

140

8

II.

III. Hang ton kho
1. Hang ton kho
2. 01/ phonq giam gia hanq ton kho

IV. Tai san ng~n han khac

150
151

2. Thue' gia tri gia tang du'Qc khau tnr
3. Thue' va cac khoan khac pha: thu
Nha ruroc

152
153

B.

TAl SAN OAI H~N

200

I.

Cac khoan phal thu dai han

210

1. Phai thu dai han khac

216

Tili san co dinh

220

1. Tai san co dinh hG'u hinh

221

- Nguyengia
- Gia trj hao man /[jy k€

222
223

2. Tai san co dinh va hinh

227

- Nguyengia
- Gia trj hao man fuy k€

228
229

III. Tili san do dang dili h~n
1. Chi phi xay dl/ng cd bim do dang

IV. Dau tu' tai chinh dai h~n

1.187.827.182.930

378.638.372.124

525.363.140.496

282.766.366.269

6
7

9
10

6

270.936.287.179
4.440.090.997

8.208.657.635
(818.669.542)

520.264.189.503

12

240

99.074.832.163
426.288.308.333

262.394.452.017
252.921.025.381
2.766.142.638
7.525.953.540
(818.669.542)

395.399.503.987

521.103.002.444
(838.812.941)

403.120.636.437
(7.721.132.450)

8.759.350.254

4.670.086.430

7.488.600.975
512.982.332
757.766.947

4.013.091. 729
616.881.233
40.113.468

531.297.874.258

583.612.410.190

1.333.000.000

1.069.000.000

1.333.000.000

1.069.000.000

445.535.641.357
11

So dau nam

1.190.428.278.150

58.838.372.124
319.800.000.000

141
149

1. Chi phi tra tnrcc ngan han

II.

4

So cuoi narn

454.581.674.520

181.380.214.313

191.392.506.116

416.057.865.433
(234.677.651.120)

396.978.616.264
(205.586.110.148)

264.155.427.044

263.189.168.404

293.903.456.623
(29.748.029.579)

281.821.725.691
(18.632.557.287)

10.242.301.951

13.188.966.434

242

13

10.242.301.951

250

14

5.325.687.000

1. f)au tu' g6p von vao ddn vi khae

253

2. 01/ phong dau tu' tai ehinh dai h<;ln

254

5.512.670.000
(186.983.000)

Tili san dai h~n khac

260

68.861.243.950

1. Chi phi tra tru'oc dai h<;ln
2. Tai san thue thu nh~p hoan l<;Ii

261
262

TONGCQNGTAl SAN (270=100+200)

270

.

~
V.

9
15

54.936.335.277
13.924.908.673

1.721.726.152.408

Caethuye't minh kem theo fa m¢t b¢ ph~n hqp thanh cua Mo cao tai chfnh nay

4

100.177.379.744
9.082.719.492

1.771.439.593.120


MAu SO B 01-0N
Ban hanh theo Thong tu's5 200j2014{rT-BTC
ngay 22 thanq 12 narn 2014 cua B9 Tai ehinh

CONG TV CO PHAN VI~T NAM KY NGH~ SUC sAN
420 Nd Trang Long, Phu'ong 13, Qu~n Binh Thanh
Thanh ph5 Ho Chi Minh, Vi~t Nam

BANG CAN f)OI KETOAN (Tiep theo)
Tgi ngtw 31 tMng 12 nam 2018
Don vi: VND
Mit

NGUONVON

so

C.

NQ' PHAI TRA

300

I.

Nc;1ng~n han
1. Phaltra ngu'oi ban ngan han
2. Ngu'oimua tra tien tnroc ngan han
3. Thue va cac khoan phal nop Nha nucc
4. Phaitra ngu'oi lao dong
5. Chi phi phal tra ngan han
6. Phaitra ngan han khac
7. Vay ngan han
8. Quy khen thtrcnq, phuc l<;1i

310
311
312
313
314
315
319
320
322

Nq diU han
1. Vay dai han
2. Dl,l'phonq phat tra dal han
3. Quy phat trh~nkhoa hoc va cong ngh~

330
338

342
343

II.

D. VON CHI) So' HG'U

400

I.

410
411

Von chu so hii'u
1. V5n g6p cua chu sa hCi'u
- Co phieu phO thOng co quyen
bieu quyet
2. Quy dau tu phat trien
3. L<;1i
nhuan sau thue chu'aphan ph5i
- Up nhu?n sau thue chLlaphfm phDi
luy ke aen cUDinam trLlac
- U;Ii nhu?n sau thue chLlaphan phDi
nam nay

TONG CQNG NGUON VON (440=300+400)

f)6 Thi Thu Thuy
Ngu'ai I~p bi~u

Thuyet
minh

So cuoi narn

So dau nam

728.120.942.218

814.315.762.986

17
18
19
21

665.749.425.319
239.938.495.591
55.739.294.027
30.073.787.918
39.991.032.477
2.147.535.213
74.279.744.656
194.568.293.979
29.011.241.458

739.135.080.817
261.930.276.146
45.993.433.489

33.968.682.224
120.074.833.448
557.598.287
38.595.499.006
213.004.329.447
25.010.428.770

20
22
23

62.371.516.899
11.878.512.183
30.493.004.716
20.000.000.000

75.180.682.169
22.477.328.668
32.703.353.501
20.000.000.000

16
10

993.605.210.190

957.123.830.134

993.605.210.190
809.143.000.000

957.123.830.134
809.143.000.000

411a

809.143.000.000

809.143.000.000

418
421
421a

47.877.075.317
136.585.134.873
12.368.576.841

28.432.888.063
119.547.942.071
1.720.027.043

421b

124.216.558.032

117.827.915.028

24

440

Huynh Quang Giau
Ke toan tru'ong

1.771.439.593.120

Nguyen NgQc An
Tong Giam doc
NgiW 25 tMng 3 nam 2019

C.k thuye't minh kem theo la m¢t b¢ pMn hqp tMnh cLiabao cao tili chfnh nay
5


CONG TV CO PHAN VIET NAM KY NGHE SUC sAN

MAu SO B 02-DN
Ban hanh theo Thong tu so 200/2014{TT-BTC
ngay 22 thang 12 narn 2014 cua BQrai chlnh

420 Nd Trang Long, Phu'~ng13, Qu~n Blnh Thanh
Thanh pho Ho Chi Minh, Vi~t Nam

BAo cAo KET QuA HO~T f)QNG KINH DOANH
Cho nam tai chfnh ket thuc ngiw 31 thtlng 12 nam 2018
Ddn vi: VND
CHi T1EU

Ma Thuyet

50 minh

1. Doanhthu ban hang va cung cap djch vu
01
2. cac khoan giam tnr doanh thu
02
3. Doanh thu thuan ve ban hanq va cung cap
10
dlch VI,! (10=01-02)
4. Giavon hang ban va dlch VI,! cung cap
11
5. Lc;1i
nhuan gQPve ban hang va cung cap
20
djch VI,! (20=10-11)
6. Doanh thu heat oQngtai ehinh
21
7. Chi phi tai chinh
22
- Trang a6: Chi phf ffJi vay
23
8. Chi phi ban hang
25
9. Chi phi quan Iy doanh nghi~p
26
10. LQinhu~nthuan tll' hoat dQng kinh doanh 30
(30=20+(21-22)-(25+26»
11. Thu nh~p khac
31
12. Chi phi khac

32
13. Lc;1i
nhuan khac (40=31-32)
40
14. Tong IQinhu~n ke toan tru'ac thue
50
(50=30+40)
15. Chi phi thue thu nh~p doanh nghi~p hi~n hanh 51
16. Thu nh~p thue thu nh~p doanh nghi~p hoan 19i 52
17. LQinhu~n sau thue (60=50-51-52)
60
18. Lai cd ban tren co phieu
70

f)& Thi Thu Thuy
Ngu'oi I~p bieu

Nam nay

Namtru'ck

4.475.839.336.775
36.337.917.672
4.439.501.419.103

3.905.144.656.207
27.038.138.653
3.878.106.517.554

28

3.531.504.381.179
907.997.037.924

2.905.940.089.293
972.166.428.261

30
31

23.272.855.664
23.311.262.199
14.690.073.077
511.542.778.502
223.255.741.309
173.160.111.578

16.835.952.189
19.204.596.720
12.493.808.556
504.679.481.499
302.258.307.776
162.859.994.455

33
34

3.787.708.231
1.942.513.646
1.845.194.585

175.005.306.163

4.617.488.223
1.719.146.584
2.898.341.639
165.758.336.094

35
35

41.830.937.312
(4.842.189.181)
138.016.558.032

44.685.240.974
(8.554.819.908)
129.627.915.028
1.073

27

32
32

36

Huynh Quang Giau
Ke toan tru'ong

Nguyen NgQcAn

Tong Giam doc
NgiW 25 thtlng 3 nam 2019

C:k thuyet minh kem theo fa m(Jt b(Jph?n hr;fp thanh cua Mo cao tai chfnh nay
6


MAU SO B 03-0N
Ban hanh theo Thong tu's5 200/2014/TT-BTC
ngay 22 thang 12 narn 2014 cua BQTai chinh

CONG TV CO PHAN VIET NAM KY NGHE SUC sAN

420 Nd Trang Long, Phu'l1ng13, Qu~n Binh Thanh
Thanh ph5 Ho Chi Minh, Vi~t Nam

BAo cAo

LU'U CHUYEN TIEN Te
(Theo phu'dng phap true tiep)
Cho nem tst ehfnh ket thuc ngay 31 thilng 12 nam 2018
Ddn vi: VND

Ma
CHi TIEU
I. LU'UCHUYENTIEN Tlt HO~T f)QNG KINH DOANH
Tien thu W ban himg va cung cap dlch VI) va doanh
thu khac
Tien chi tra cho ngu'oi cung cap hang h6a va dich VI)
Tien chi tra cho ngu'oi lao dong

Tien lai vay da tra
Thue thu nh~p doanh nghi~p da nop
Tien thu khac W heat dong kinh doanh
Tien chi khac cho host dong kinh doanh
Lu'u chuyen tien thuan til ho;;tt (/Qng kinh doanh

so

Nam nay

Nam tru'oc

01

5.415.008.981.007

4.711.717.528.123

02
03
04
05
06
07
08

(4.522.524.332.082)
(535.728.053.606)
(14.643.412.787)
(45.748.292.114)

20.579.567.604
(376.477.130.913)
(59.532.672.891)

(3.537.812.853.905)
(433.212.545.853)
(12.387.320.058)
(35.927.454.205)
21.496.991.869
(357.332.930.606)
356.541.415.365

21

(24.350.943.607)

(20.753.223.244)

II. LU'UCHUYENTIEN Tlt HO~T f)QNG f)AU TU'
1. Tien chi de mua sam, xay dl/ng tai san co dlnh va
cactai san dai han khac
2. Tien thu W thanh Iv, nhu'Qngban tai san co dlnh va
cactai san dai han khac
3. Tien thu lai cho vay, co ttrc va IQinhuan du'Qcchia
Lu'u chuyen tien thuan til ho;;tt (/Qng (/au til'

22

168.533.289

324.390.727

27
30

22.677.697.551
(1.504.712.767)

15.774.031.806
(4.654.800.711)

III. LU'UCHUYENTIEN Tlt HO~T f)QNG TAl CHiNH
1. Tien thu W di vay
2. Tien tra nQgoc vay
3. LQinhu~n da tra cho chu so hG'u
Lu'u chuyen tien thuan til ho;;tt oQng tal chinh

33
34
36
40

1.080.917.979.629
(1.109.952.831.582)
(56.620.165.000)
(85.655.016.953)

750.534.195.161
(742.089.898.026)
(49.293.410.086)

(40.849.112.951)

Lu'u chuyen tien thuin trong nam (50=08+30+40)

50

( 146.692.402.611)

311.037.501.703

Tien va tu'dng du'dng tien diu nam
Anh hu'ong cua thay doi ty gia hoi doai quy doi ngo<,'li
t~

60
61

525.363.140.496
(32.365.761)

214.323.025.813
2.612.980

Tien va tu'dng du'dng tien cuoi nam
(70=50+60+61)

70

378.638.372.124

525.363.140.496

f)8 Thi Thu Thuy
Ngu'oi I{lp bieu

Huynh Quang Giau
Ke toan tru'ong

Cae thuyet minh kem theo la m(Jt b(Jph~n hr;fp thilnh eua bao eao tili ehfnh nay
7


CONG TV CO PHAN VIET NAM KY NGHE SUC sAN
420 Nd Trang long, Phu'~ng 13, Qu~n Binh Thanh
Thanh ph6 Ho Chi Minh, Vi~t Nam

MAu SO B 09-0N
Ban hanh theo Theng tu sO'200/2014/TT-BTC
ngay 22 thanq 12 narn 2014 cue Bq Tai ehinh

THUYET MINH BAo cAo TAl CHINH
Cec thuyet minh nay fa mot bQ ph~n tiao tiisnh va can al.lcjcdoc aong thO; va; baa cao ta; chfnh kern thea
1.

THONG TIN KHAI QUAT
Hinh thue

so hCi'uvon

Ceng ty Co phan Vi~t Nam Ky ngh~ Sue san (tnrcc day la Ceng ty TNHH MTV Vi~t Nam Ky ngh~

sue san) (gQi tiit la "Ceng ty") du'Q'cthanh I~p vao ngay 20 thang 11 narn 1970 va di vao heat
dqng san xuat kinh doanh tU' ngay 18 thanq 5 narn 1974.
Ngay 01 thanq 7 narn 2016, Ceng ty duoc chuven dOi thanh Ceng ty Co phan
ty Co phan Vi~t Nam Ky Ngh~ Suc San theo Giay chung nhan Dang ky Doanh
phan sO'0300105356, dang ky thay dOi Ian thu 38 ngay 01 thang 7 nam 2016
Dau tu'Thanh ph6 Ho Chi Minh cap voi von dieu I~ ban dau la 809.143.000.000
la Tong Ceng ty Thu'dng m?i Sai Gon - TNHH MTV.

e6 ten gQi la Ceng
nghi~p Ceng ty Co
do So Ke ho?ch va
dong. Ceng ty m~

Co phieu cua Ceng ty du'Q'echap thu~n giao dieh tren thi tru'ong Upeom vao ngay 21 thang 10
nam 2016 voi ma giao dich la VSN.
Tn,1 so ehinh eua Ceng ty du'Q'ed~t t?i sO' 420 Nd Trang long,
Thanh ph6 Ho Chi Minh, Vi~t Nam.

Phu'ong 13, Qu~n Sinh Th?nh,

Tong sO'nhan vi en eua Ceng ty t?i ngay 31 thang 12 nam 2018 la 5.058 (t?i ngay 31 thang 12
nam 2017: 4.389).
Ngimh nghe kinh doanh va ho~t dQng ehinh
Ho?t dqng ehinh eua Ceng ty la:
- San xuat kinh doanh thit heo, thit trau bo, thit gia cam, hai san, thit che bien, thit hqp, trung
ga, vit;
- San xuat kinh doanh heo gi6ng, be giong, bo thit;
- Dieh vl,l ky thu~t ve chan nuei heo, bo;
- San xuat, kinh doanh thue an gia suc;
- Kinh doanh rau cu qua, Iu'dng thl/c (cae 10?ibqt ngO e6e), Iu'dng thl/c ehe bien (mi an lien);

- Kinh doanh rau qua eac 10?i, rau qua che bien, cac 10?igia vi va hang neng san, trong trQt;
- Kinh doanh trai cay;
- San Ie, ban buen ru'Q'ubia, nu'oe giai khat c6 gas;
- Kinh doanh do uong, cung cap thue an theo hQ'pdong (kh6ng kinh doanh dieh Vl,l an uong t?i trl,l
so) ;
- Kinh doanh cae m~t hang ceng ngh~ pham va tieu dung pham va tieu dung khac.
Chu ky sim xuat kinh doanh thong thu'ong
Chu ky san xuat kinh doanh theng thu'ong cua Ceng ty keo dai kheng qua 12 thang. Ceng ty ho?t
dqng trong l'inh vl/e thl/e pham va ehe bien nen nhu cau dl/ trO' hang hoa vao cae dip I~, tet
thu'ong cao hdn so voi binh thu'ong.
Cau true doanh nghi~p

~......

1*

T9i ngay 31 thang 12 nam 2018, Ceng ty bao gom Trl,l so chinh va 10 chi nhanh h9Ch toan Phl,l~~.
thuQc nhu' sau:
A

-

Chi
Chi
Chi
Chi
Chi
Chi
Chi
Chi

Chi
Chi

nhanh
nhanh
nhanh
nhanh
nhanh
nhanh
nhanh
nhanh
nhanh
nhanh

1 - Trung tam kinh doanh thl/e pham Vissan SO'1
2 - Trung tam kinh doanh thl/c pham Vissan SO'3
3 - Chi nhanh Vissan Binh Du'dng
4 - Chi nhanh Vissan Ha Nei
5 - Xi nghi~p che bien va k'ho thl/c pham Vissan
6 - Chi nhanh Vissan Da N~ng
7 - Xi nghi~p ehe bien kinh doanh thl/c pham
8 - Xi nghi~p chan nuoi Vissan Sinh Du'dng
9 - Xi nghi~p chan nuoi Vissan Sinh Thu~n
10 - Trung tam kinh doanh chu6i cua hang Vissan

Ngoai ra, Ceng ty co van pheng d?i di~n t9i SO' 12l, Du'ong sO' 3, Phu'ong Steung Meanchey,
Thanh pho Phnom Penh, Vu'dng quoc Cambodia.

8

-$o~


CONGTV c6 PHAN VIET NAM KY NGHE sue sAN
THUVET MINH sAo cAo TAl CHiNH (Tiep theo)

MAu 56

B 09-DN

Thuyet minh ve kha nang so sanh thong tin tren bao cao tai chinh
So lieu so sanh 103
so lieu cua bao cao tal chinh da dircc kiem toan cho nam tai chinh ket thuc
ngay'31 thang 12 narn 2017.
.
2.

co 56' L~P sAo cAo
Cd so I~p bao cao tai

TAl cHiNH vA NAM TAl CHiNH
chinh

Bao cao tai chinh diroc trlnh bay bang Dong Vi~t Nam (VND), theo nguyen tik gia goc va phu hop
voi chuan mire ke toan, che dQ ke toan doanh nghi~p Vi~t Nam va cac quy dinh phap Iy co lien
quan den vi~c I~p va trlnh bay bao cao tai chinh.
Bao cao tal chinh kheng nharn phan anh tlnh hlnh tai chinh, ket qua heat dQng kinh doanh va tlnh
hlnh luu chuven tien t~ theo cac nguyen tac va theng I~ ke toan dliQ'c chap nh~n chung t9i cac
nliac khac ngoai Vi~t Nam.
Nam tai chinh

Nam tai chinh cua Ceng ty bat dau tLt ngay 01 thang 01 va ket thuc vao ngay 31 thang 12.
3.

TOM TAT cAc CHiNH sAcH KE ToAN CHU VEU
5au day 103
cac chinh sach ke toan chu yeu dliqc Ceng ty ap dl,mg trong vi~c I~p bao cao tai chinh:

lJ'ac tinh ke toan
Vi~c I~p bao cao tai chinh tuan thu theo chuan mljc ke toan, che dQ ke toan doanh nghi~p Vi~t
Nam va cac quy dinh phap Iy co lien quan den vi~c I~p va trlnh bay bao cao tai chinh yeu cau Ban
Giam doc phai co nhCi'ngliac tinh va gia dinh anh hliang den so li~u bao cao ve ceng nq, tai san
va vi~c trinh bay cac khoan ceng nq va tai san tiem tang t9i ngay ket thuc nien dQ ke toan cOng
nhli cac so Ii~u bao cao ve doanh thu va chi phi trong suot nam tai chinh. M~c du cac licJctinh ke
toan dliqc I~p bang tal ca slj hieu biet cua Ban Giam doc, so thljc te phat sinh co the khik voi cac
lioc tinh, gia dinh d~t ra.
Tien va cac khoan tu'dng du'dng

tien

Tien va cac khoan tlidng du'dng tien bao gam tien m~t t9i quy, cac khoan tien gLrtkheng ky h9n
va cac khoan dau tli ngan h9n co ky h9n kheng qua 3 thang ke tLt ngay dau tli, co kha nang
thanh khoan cao, de dang chuyen doi thanh tien va it rui ro lien quan den vi~c bien dQng gia trio
Cac khoan dau tu' tai chinh
f>au til

vao cong ql von cua ddn vi khac

Dau tli vao ceng Cl,l von cua ddn vi khac phan anh cac khoan dau tli ceng Cl,l von nhling Ceng ty
kheng co quyen kiem soat, dong kiem soat ho~c co anh hliang dang ke dOivoi ben dliqc dau tli.
Khoan dau tli vao ceng Cl,l von cac ddn vi khac dliqc phan anh theo gia goc tru cac khoan dlj

phong ~iam gia dau tli. Dlj phong giam gia dliqc I~p khi ceng ty nh~n dau tli bi 16, ng09i tru
khoan 10ma Ban Giam doc Ceng ty da dlj doan tLt khi dau tli.
NQ phai thu
Nq phai thu la so tien co the thu hoi cua khach hang ho~c cac doi tliqng khac. Nq phai thu dliqc
trinh bay theo gia tri ghi so tru di cac khoan dlj phong phai thu kho doi.
Dlj phong phai thu kho doi dliqc trich I~p cho nhCi'ngkhoan nq phai thu da qua h9n thanh toan tLt
sau thang tro len, ho~c cac khoan nQ'phai thu ma nglioi nq kho co kha nang thanh toan do bi
thanh Iy, pha san hay cac kho khan tlidng tlj.
Himg ton kho
Hang ton kho dliqc tinh theo gia goc, trliong hqp gia tri thuan co the thljc hi~n dliqc thap hdn gia
goc thi phai tinh theo gia tri thuan co the thljc hi~n dliqc. Gia goc hang ton kho bao gom chi phi
mua va cac chi phi khac c6 lien quan trljc tiep den vi~c mua hang ton kho. Trong trliong hqp cac
san pham dliqc san xuat, gia goc bao gom chi phi nguyen v~t Ii~u trljc tiep, chi phi lao dQng trljc
tiep va chi phi san xuat chung, neu c6, de co dliqc hang ton kho 0 dia diem va tr9ng thai hi~n t9i.
Gia goc cua hang ton kho du'qc xac dinh theo phlidng phap binh quan gia quyen. Gia tri thuan co
the thljc hi~n dliqc dliqc xac dinh bang gia ban u'oc tinh tru cac chi phi lioc tinh de hoan thanh
san pham cung chi phi tiep thi, ban himg va phan phoi phat sinh.
9


CONG TV CO PHAN VIET NAM KY NGHE SUC sAN
THUYET MINH BAo CAO TAl CHINH (T"iep theo)

MAu

so B 09-0N

Dl/ phonq giam gia himg ton kho cua Cong ty du'qc trfch I?p theo cac quy dinh ke toan hi~n hanh,
Theo do, Cong ty du'qc phep trfch I?p du' phonq giam gia hang ton kho 16ithai, hong, kern pharn
chat va trong tru'ang hop gia goc cua hang ton kho cao hdn gia tr] thuan co the thuc hi~n du'qc tal

ngay I?p Bang can doi ke toan .
Tai sf," co dinh hLi'u hinh va khau hao
Tai san co djnh hQ'uhlnh du'Qctrlnh bay theo nguyen gia tnr gia tr] hao men luy ke.
Nguyen gia tai san co dinh hQ'u hlnh bao gom gia mua va toan bo cac chi phi khac lien quan true
tiep den viec du'a tal san vao tranq thai sgn sang su' dunq,
Tai san co djnh hfiu hlnh duoc khau hao theo phu'dng phap du'ang thang dtra tren thai gian hQ'u
dl,mg u'oc tfnh, Cl,!the nhu' sau:

So nam

Nha cua va v?t kien truc
May moc va thiet bi
Phu'dng ti~n v~n tai va truyen d~n
Thiet bi va dl,!ng Cl,!quan Iy
5uc V?t cho san pham

5 - 50
5 - 30
6 - 10
3 - 10
4

Cac khoan lai, 16phat sinh khi thanh Iy, ban tai san la chenh I~ch giQ'athu nh?p W thanh Iy va gia
tri con l<;1icua tai san va du'qc ghi nh?n vao Bao cao ket qua hO<;1t
dong kinh doanh.
Thue ho~t dQng
Mot khoan thue du'qc xem la thue hO<;1tdong khi ben cho thue v~n du'qc hu'ong phan Ion cac
quyen Iqi va phai chiu rui ro ve quyen so hQ'utai san. Chi phf thue hO<;1t
dong du'qc ghi nh~n vao
bao cao ket qua hO<;1t

dong kinh doanh theo phu'dng phap du'ang thang trong suot thai gian thue.
Tai san co dinh vo hinh va khau hao
Tai san co dinh vo hlnh the hi~n gia tri quyen su dl,!ng dat va phan mem may tfnh du'qc trlnh bay
theo nguyen gia trLt gia tri hao mon luy ke.
Quyen su dl,!ng dat co thai h<;1ndu'qc khau hao theo phu'dng phap du'ang thang trong thai h<;1nhi~u
Il/c cua Giay chung nh~n quyen su dl,!ng dat.
Phan mem may tfnh du'qc khau hao theo phu'dng phap du'ang thang trong thai gian hQ'udl,!ng u'oc
tfnh W 3 den 6 nam.
Chi phi

xay dl/ng

cd ban do dang

Cac tai san dang trong qua trlnh xay dl/ng phl,!c VI,! ml,!Cdrch san xuat, cho thue, quan tri ho~c
cho bat ky ml,!C dfch nao khac du'qc ghi nh~n theo gia goc. Chi phf nay bao gom cac chi phf can
thiet de hlnh thanh tai san phu hqp voi chfnh sach ke toan cua Cong tv. Vi~c tfnh khau hao cua
cac taj san nay du'qc ap dl,!ng giong nhu' voi cac tai san khac, bat dau W khi tai san 0 vao tr<;1ng
thai san sang
dl,!ng.

su

Cae khoan tra tru'oc
Chi phf tra tntoc bao gom cac chi phf thl/c te da phat sinh nhu'ng co lien quan den ke't qua hO<;1t
dong san xuat kinh doanh cua nhieu ky ke toan. Cac khoan chi phf tra tru'oc bao gom chi phf thue
dat tra tru'oc, Iqi the kinh doanh khi xac dinh l<;1igia tri doanh nghi~p, gia tri cong Cl,!, dl,!ng Cl,!,
linh ki~n 10<;1i
nho da xuat dung va cac khoan chi phf tra tru'oc khac.
Tien thue dat the hi~n so tien thue dat da du'qc tra tru'oc. Tien thue dat tra tru'oc du'qc phan bo

vao Bao cao ket qua hO<;1tdong kinh doanh theo phu'dng phap du'ang thang tu'dng U'ng voi thai
gian thue.
LQi the kinh doanh khi xac djnh l<;1igia trj doanh nghi~p bao gem: gia tri thu'dng hi~u, gia trj tiem
nang phat trien va Iqi the quyen thue S<;1P
chq.
Gia trj thu'dng hi~u du'qc xac dinh tren cd so cac chi phf thl/c te cho vi~c t<;10dl/ng va bao v~ nhan
hi~u, ten thu'dng m<;1itrong qua trlnh hO<;1t
dong cua doanh nghi~p tru'oc thai diem xac dinh gia tri
doanh nghi~p 5 nam, bao gom chi phf dao t<;10nhan vien, chi phf quang cao, tuyen truyen trong
va ngoai nu'oc de quang ba, gioi thi~u san pham, gioi thi~u cong tv, xay dl/ng trang web.

10


CONG TV CO PHAN VIET NAM KY NGHE SUC sAN
THUYET MINH BAo cAo TAl cHINH (T"iep theo)

so B 09-0N

M.AU

Gia tri tlem nang phat trien duoc tfnh vao gia tr] doanh nghi~p co phan hca la tlern nang phat
trien cua doanh nghi~p dlic;ic danh gia tren cd so kha nang sinh loi cua doanh nghi~p trong tlidng
lai khi so sanh ty suat lQ'inhuan cua doanh nghi~p vai lai suat tral phieu Chfnh phu,
S;ia tr] lQ'ithe quven thue S<;lPcho dlic;icdjnh gia va tfnh vao gia tr] doanh nghi~p theo yeu cau cua
Uy ban Nhan dan Thanh pho Ho Chl Minh cho vi~c xac dlnh gia tr] doanh nghi~p de co phan hoa.
LQ'ithe kinh doanh khi xac dinh lal gia tr] doanh nghi~p dtroc phan bo theo phlidng phap dliong
thang trong vonq 3 narn ke nr khi doanh nghi~p co phan hca chuyen sang cong ty co phan theo
hliang d§n cua Thong tli so 127/2014/TI-BTC do BQ Tai chfnh ban hanh ngay 05 thang 9 nam
2014.

Cac khoim chi phf tra trliac khac bao gom cong Cl,l, dl,lng cl,l, linh ki~n 10<;linho da xuat dung va
nhCi'ngchi phf khac dliQ'c coi la co kha nang dem l<;IilQ'ifch kinh te trong tlidng lai cho Cong ty vai
thai h<;lntLt mQt nam tro len. Cac chi phf nay dliQ'c phan bo vao bao cao ket qua hO<;ltdQng kinh
doanh theo phlidng phap dliong thang tLt 1 den 3 nam theo cac quy dinh ke toan hi~n hanh.
Cac khoim d ....phong phai tra
Cac khoan dl/ phong phai tra dlic;ic ghi nh?n khi Cong ty co nghia Vl,l nQ'hi~n t<;lido ket qua tLt mQt
51/ ki~n da xay ra, va Cong ty co kha nang phai thanh toan nghia vl,l nay. Cac khoan dl/ phong
dliQ'c xac d!nh tren cd so liac tfnh cua Ban Giam doc ve cac khoan chi phi can thiet de thanh toan
nghia Vl,l nQ nay t<;lingay I?p Bang can doi ke toano
Trc;tcap thoi vi~c phai tra
TrQ cap thoi vi~c cho nhan vien dliQc trfch trliac vao cuoi m6i nam tai chfnh cho toan bQ nglioi lao
dQng da lam vi~c t<;liCong ty tLt du 12 thang tra len. Thoi gian lam vi~c de tfnh trQ' cap thoi vi~c la
tong thai gian nglioi lao dQng da lam vi~c thl/c te cho nglioi su dl,lng lao dQng tnI di thai gian
nglioi lao dQng da tham gia bao hiem that nghi~p theo quy d!nh cua phap lu?t va thai gian lam
vi~c da dliQ'c nglioi su dl,lng lao dQng chi tra trQ cap thoi vi~c. Muc trfch cho m6i nam lam vi~c
bang mQt nua muc llidng blnh quan thang theo Lu?t Lao dQng, Lu~t Bao hiem xa hQi va cac van
ban hliang d§n co lien quan. Muc llidng blnh quan thang de tfnh trQ cap thoi vi~c se dliQc dieu
chlnh vao cuoi m6i nam tai chfnh theo muc llidng blnh quan cua sau thang gan nhat tfnh den thai
diem I?p bao cao tai chfnh. Tang hay giam cua khoan trfch trliac nay se dliQC ghi nh?n vao Bao
cao ket qua hO<;ltdQng kinh doanh.
Quy phat trien khoa hQCva cong ngh~
Quy phat trien khoa h9C va cong ngh~ cua doanh nghi~p dliQc trfch I?p chi de su dl,lng cho dau tli
nghien cuu khoa h9C va phat trien cong ngh~ cua Cong tV. Muc trfch toi da la 10% thu nh?p tfnh
thue hang nam trliac khi tfnh thue thu nh?p doanh nghi~p va tuy thuQc vao quyet d!nh cua HQi
dong Quan tr! va Ban Giam doc hang nam.
Ghi nh~n doanh thu
Doanh thu ban hang dliQ'c ghi nh?n khi dong thai thoa man tat ca nam (5) dieu ki~n sau:
(a) Cong ty da chuyen giao phan Ion rui ro va IQi fch gan lien voi quyen so hCi'usan pham ho~c
hang hoa cho ngliai mua;
(b) Cong ty kh6ng con nam giCi'quyen quan Iy hang hoa nhli nglioi so hCi'uhang hoa ho~c quyen

kiem soat hang hoa;
(c) Doanh thu dliQCxac dinh tlidng doi chac chan;
(d) Cong ty se thu dliQ'c lQ'ifch kinh te tLt giao d!ch ban hang; va
(e) Xac d!nh dliQc chi phf lien quan den giao d!ch ban hang.
Doanh thu cua giao dich ve cung cap d!ch Vl,l dliQc ghi nh?n khi ket qua cua giao d!ch do dliQc xac
dinh mQt cach dang tin c~y. Trliong hQp giao d!ch ve cung cap dich Vl,l lien quan den nhieu ky thl
doanh thu dliQc ghi nh?n trong ky theo ket qua phan cong vi~c da hoan thanh t<;lingay cua Bang
can doi ke toan cua ky do. Ket qua cua giao dich cung cap dich Vl,l dliQC xac dinh khi thoa man tat
ca bon (4) dieu ki~n sau:
(a) Doanh thu dliQc xac d!nh tu'dng doi chac chan;
(b) Co kha nang thu dliQc IQi fch kinh te
giao d!ch cung cap d!ch Vl,l do;
(c) Xac dinh dliQc phan cong vi~c da hoan thanh t<;lingay cua Bang can doi ke toan; va
(d) Xac d!nh dliQc chi phf phat sinh cho giao dich va chi phi de hoan thanh giao d!ch cung cap dich
vl,l do.

tu

Lai tien gU'i du'Qc ghi nh?n tren cd so don tfch, dliQc xac d!nh tren so dli cac tai khoan tien gU'i va
lai suat ap dl,lng"
Lai tLt cac khoan dau tu' du'Q'cghi nh?n khi Cong ty co quyen nh~n khoan lai.
11


CONG TV CO PHAN VIET NAM KY NGHE SUC sAN
THUYET MINH BAa CAO TAl CHINH (Tiep theo)

MAU

so B 09-0N

Cac khoan giilm tru doanh thu
Cac khoan giam tnr doanh thu bao gem chiet khau thuonq mal, h2mg ban b] tra lal va giam gia
hang ban. Cac khoan giam tnr doanh thu phat sinh cunq ky tieu thu san pham, hang hoa djch vu
dUQcghi nhan dieu chinh qlarn doanh thu cua ky phat sinh.
Ngo~i t~

tv

Cac nghi~p vu phat sinh bang nqoai t~ dUQcchuyen doi theo
gia tat ngay phat sinh nghi~p vu.
So dir cac khoan rnuc tien t~ co goc nqoal t~ tal ngay ket thuc narn tai chfnh duoc chuyen doi
theo
gia tel ngay nay. Chenh I~ch
gia phat sinh duoc hach toan vao Bao cao ket qua boat
d9ng kinh doanh.

tv

Chi phidi

tv

vay

Chi phi di vay duoc ghi nh~n vao chi phi san xuat, kinh doanh trong narn khi phat sinh.
Thue
Thue thu nhap doanh nghi~p the hi~n tong gia tri cua thue phai tra hi~n t<;liva thue hoan 1<;Ii.
So thue hi~n t<;liphai tra duoc tfnh dl/a tren thu nMp tfnh thue trong nam. Thu nh~p tfnh thue
khac voi IOi nhu~n ke toan truoc thue duoc trinh bay tren bao cao ket qua hO<;ltd9ng kinh doanh

vi thu nh~p tfnh thue khong bao gem cac khoan thu nh~p hay chi phf tfnh thue ho~c du'oc khau
tru trong CC3c nam khac (bao gom ca 16mang sang, neu co) va ngoai ra khong bao gom cac chi
tieu khong chiu thue ho~c khong dUQckhau tru.
Thue thu nh~p hoan l<;Iiduoc tinh tren cac khoan chenh I~ch giO'agia tri ghi so va cd so tfnh thue
thu nh~p cua cac khoan ml,lCtai san ho~c cong no tren Bao cao tai chfnh va duOCghi nh~n theo
phudng phap bang can doi ke toano Thue thu nh~p hoan l<;Iiphai tra phai duoc ghi nh~n cho tat ca
cac khoan chenh I~ch t<;lmthoi con tai san thue thu nh~p hoan l<;Iichi duoc ghi nh~n khi chik chan
c6 du loi nhu~n tfnh thue trong tudng lai de khau tru cac khoan chenh I~ch t<;lmthoi.
Thue thu nh~p hoan l<;Iiduoc xac dinh theo thue suat dl/ tinh se ap dl,lng cho nam tai sa,n duoc
thu hoi hay no phai tra duoc thanh toan. Thue thu nh~p hoan l<;Iiduoc ghi nh~n vao bao cao ket
qua hO<;ltd9n9 kinh doanh va chi ghi vao von chu so hO'ukhi khoan thue d6 co lien quan den cac
khoan ml,lCduoc ghi thang vao von chu so hO'u.
rai san thue thu nh~p hoan l<;Iiva thue thu nh~p hoan l<;Iiphai tra duoc bu tru khi Cong ty co
quyen hop phap de bu tru giO'atai san thue thu nh~p hi~n hanh voi thue thu nh~p hi~n hanh phai
n9P va khi cac tai san thue thu nh~p hoan l<;Iiva thue thu nh~p hoan l<;Iiphai tra lien quan to'i thue
thu nh~p doanh nghi~p duoc quan Iy bOi cung m9t cd quan thue va Cong ty c6 dl/ dinh thanh
toan thue thu nh~p hi~n hanh tren cd so thuan.
Vi~c xac dinh thue thu nh~p doanh nghi~p phai n9P cua Cong ty can cll' vao cac quy dinh hi~n
hanh ve thue. Tuy nhien, nhO'ngquy dinh nay thay doi theo tung thoi ky va vi~c xac dinh sau
cung ve thue thu nh~p doanh nghi~p tuy thu9C vao ket qua kiem tra cua cd quan thue c6 tham
quyen.
Cac 10<;li
thue khac duoc ap dl,lng theo cac lu~t thue hi~n hanh t<;liVi~t Nam.
Chia co tuc
LOinhu~n sau thue cua Cong ty duoc trfch chia co Wc cho cac co dong sau khi duoc D<;Iih9i dong
co dong phe duy~t.
So co Wc duoc cong bo va chi tra tU' nguon IOi nhu~n chua phan phoi can cll' vao sl/ phe duy~t
cua co dong trong D<;Iih9i dong co dong thuong nien.

Bao cao bQ ph{in

M9t b9 ph~n 121
m9t hOp phan c6 the xac dinh rieng bi~t cua Cong ty tham gia vao vi~c cung cap
cac san pham ho?c dich Vl,l lien quan (b9 ph~n chia theo hO<;ltd9n9 kinh doanh), ho?c cung cap
san pham ho~c dich Vl,ltrong m9t moi truong kinh te Cl,lthe (b9 ph~n chia theo khu vl/c dia IY).
M6i b9 ph~n nay chiu rui ro va thu duoc loi fch khac bi~t vOi cac b9 ph~n khac. M~u bao cao b9
ph~n cd ban cua Cong ty 121
dl/a theo b9 ph~n chia theo hO<;ltd9n9 kinh doanh.
Thong tin b9 ph~n duoc I~p va trinh bay phu hQp voi chinh sach ke toan ap dl,lng cho vi~c I~p va
trlnh bay bao cao tai chfnh cua Cong ty nham ml,lCdich giup nguoi sll'dl,lng bao cao tai chfnh hieu
r6 va danh gia duoc tinh hinh hO<;ltd9ng cua Cong ty m9t cach toan di~n.
12


CONG TY c6 PHAN VIET NAM KY NGHE SUC SAN
THUYET MINH BAo cAo TAl CHINH (T'iI!p theo)
4.

MAu 56

B 09-0N

TIEN vA cAc KHOAN TliO'NG OliO'NG TIEN

So cuoi nam

Y:ill.2
Tien m~t
Tien gui ngan himg khong k'y han
Tien dang chuyen
Cac khoan tu'dng du'dng tien (*)

9.489.415.500
49.169.286.588
179.670.036
319.800.000.000
378.638.372.124

9.678.844.100
89.364.557.630
31.430.433
426.288.308.333
525.363.140.496

(*) Cac khoan tu'dng du'dng tien bao gom tien gUi ngan himg c6 ky han dao han ban dau la m9t
thanq v6'i lai suat la 5,5%/nam (tat ngay 31 thanq 12 nam 2017: 5.5%/nam).
5.

PHAI THU NGAN H~N CllA KHAcH HANG

a. Phai thu khach himg la ben th(( ba
Lien Hi~p Hop tac xa Thu'dng mal TP.Ho Chi Minh
Cong ty Gentraco
Cac khach hang khac
b. Phai thu khach hang la ben lien quan
(Xem Thuyet minh so 38)

6.

So dau narn

Y:ill.2

Y1ill

232.747.090.005
91.368.964.078
141.378.125.927

237.120.433.771
58.199.863.503
89.421.535.000
89.499.035.268

38.189.197.174

15.800.591.610

270.936.287.179

252.921.025.381

PHAI THU KHAc

a. Ngiin han
Bao hiem xa h9i, bao hiem y te, bao hiem that
nghi~p, va thue thu nh~p ca nhan phai thu nhan
vien
T<;lmL(ng
Ky quy, ky cu'gc
Uli tien gui ngan hang

Phai thu ben lien quan (xem Thuyet minh so 38)
Phai thu khac
b.Oaih"n
Ky quy, ky cu'gc

7.

So cuoi narn

So cuoi narn

So dau narn

Y:ill.2

Y1ill

8.208.657.635

7.525.953.540

2.791.305.804

2.198.379.553

576.607.000
1.013.300.000
531.932.875
1.018.276.863
2.277 .235.093

1.688.223.400
750.700.000
699.983.215
1.018.276.863
1.170.390.509

1.333.000.000
1.333.000.000
9.541.657.635

1.069.000.000
1.069.000.000
8.594.953.540

NO' QuA H~N
Gia goc

Y1ill
Tong gia tri cua cac khoan phai thu, cho vay
qua h<;lnthanh toan ho~c chu'a qua h<;ln
nhu'ng kho co kha nang thu hoi
+ Cong ty
phan Thl/c pha'm Va £)0
uong Express
+ Cong ty TNHH Tht.fdng Mqi Nha Toi
+ C,k khach hang kh,k

Co

13

188.295.508

So cuoi nam va so dau nam
Gia tri co the
DI/ phong
thu hoi
'iNQ
Y1ill

(188.295.508)

178.182.957 (178.182.957)
452.191.077
(452.191.077)
818.669.542
(818.669.542)


CONG TV CO PHAN VIih NAM KY NGHE SUC SAN
THUYET MINH BAo CAOTAl CHINH (Tiep theo)

8.

MAu SO B 09-DN

HANGTON KHO
55 cu5i narn
Gia g5c

~
H2mgmua dang dl du'ang
Nguyen li~u, v~t Ii~u
Ceng cu, dunq cu
Chi phi san xuat,
kinh doanh do dang
Thanh pham
Hang hoa
Hang gui ban

55 dau nam
Gia g5c

DI/ phonq

~

~

6.131.869.540
83.458.737.803
55.100.561.497

4.788.477 .361
59.036.896.871
40.279.582.679

4.463.641.750

6.068.567.468

360.428.094.183
11.224.855.634
295.242.037
521.103.002.444

838.812.941

281.394.384.552
11.445.101.544
107.625.962

DI/ phong

:-LI:ID

7.721.132.450

------------------------------------838.812.941 403.120.636.437
7.721.132.450

Bien dQng ve du' phonq giam gia hang ton kho trong narn nay va narn tnroc nhu' sau:

55 du' dau nam
(Hoan nhap )/trlch I~p du phong
55 du' cu5i narn
9.

Nam nay

Nam truoc

:-LI:ID

:-LI:ID

7.721.132.450
(6.882.319.509)
838.812.941

192.754.415
7:....:
...:::,5::.,:28::.!
...:::,3.:.._:78::.!
...:::.0.=.;35:::...
7.721.132.450

CHI PHI TRA TRu'OC
55 cu5i narn

55 oau narn

:-LI:ID

:-LI:ID

982.673.598
4.449.194.145
2.056.733.232

7.488.600.975

710.392.798
2.140.864.991
1.161.833.940
4.013.091.729

1.789.111.206

1.846.982.622

4.666.683.043
1.699.262.840

3.738.445.019
1.884.411.609

29.573.887.756

88.721.663.248

2500-0
~

17.207.390.432
54.936.335.277

3.985.877.246
100.177.379.744

, tJHAN

a. Ng~nhan
Chi phi tra tnroc ve thue heat dQng
Ceng cu, dunq cu xuet dung
Chi phi tra truce ngan han khac

b. Daih~n
Tien thue oat va phi su' dunq co so ha tang 0
Khu Ceng Nghi~p Tlen Sdn Bac Ninh
Ceng cu, dunq cu xuat dung
Chi phi tre truce ve thue hoat dQng
LQ'ithe kinh doanh khi xac dinh gia tri doanh
nghi~p
Chi phi tra tru'oc dai h;;ln khac

:,:.

rli:::!!

)mn
.HlblHU

JjlTl
~T NAI

.------<

tt~

14


CONG TY CO PHAN VIET NAM KY NGHE SUC sAN
THUYET MINH BAo CAo TAl cHiNH (Tiep thea)

10.

MAU SO B 09-0N

THUE vA cAc KHoAN KHAc PHAI THU/PHAI NQP NHA NU'OC

55 dau narn
WQ

a. cse khoan phal thu
Thue xuat nh~p khau
Thue thu nhap ca nhan
L~ phi man bai

40.113.468
40.113.468

b. Cae khoan phal tra
Thue gia tr[ gia tang
Thue' gia tr] gia tang hang
nh~p khau
Thue xuat nh~p khau
Thue' thu nh~p doanh nghi~p
Thue thu nh~p ca nhan

Thue nha dat va tien thue dat
Thue dat phi nang nghi~p
Thue nha thau
L~ phi man bal
Cac leal thue khac

13.072.762.700

18.913.090.987
271.324.409
1.324.205.017

387.299.111
33.968.682.224

55 n9P thua/
phai n9P trong narn
WQ

55 duoc hoan/
dii n9P trong narn
WQ

506.999
691.626.120
89.000.000

63.479.640

781.133.119

63.479.640

139.188.538.886
13.152.892.525

137.801.913.931
13.152.892.525

1.721.851.013
41.830.937.312
5.324.834.663
14.515.375.364
143.656.761
192.496.707
101.000.000
826.585.912

1.721.851.013
45.748.292.114
5.561.019.669
15.553.513.671
143.656.761
192.496.707
101.000.000
916.427.058

216.998.169.143

15

220.893.063.449

55 eu5i nam
WQ

506.999
668.259.948
89.000.000
757.766.947

14.459.387.655

14.995.736.185
35.139.403
286.066.710

297.457.965
30.073.787.918


CONG TY CO PHAN VIET NAM KY NGHE SUC SAN
THUYET MINH BAo CAO TAl CHINH (T'iep thea)
11.

MAU

so B 09-0N

TAl SAN CO £)JNH HO'U HINH

va

NGUYENGIA
So dau narn
Mua sam mOi
Dau tir xay dunq cd ban hoan

Nha cira
v~t kien true
VND

May moe
VND

117.687.174.210
43.846.000

189.316.064.420
10.168.997.820

999.580.292

thanh

Phu'dng ti~n

Thiet b] va
dunq el,l quan IY

va thiet b] v~n tal va truven d~n
VND

60.465.489.176
1. 237 .838.800

Iy, nhuonq

ban

Glarn khac

(71.800.420)

So cudi narn

118.658.800.

~

~

22.253.805.220

7.256.083.238

1.148.618.309

396.978.616.264
12.599.300.929

5.705.427.551

2.860.494.280

9.565.502.123

(245.648.400)

89.869.020
(514.869.348)

Tang khac
Thanh

Tong

Sue v~t eho
san pham

(2.287.104.735)

89.869.020
(3.047.622.483)

..>..:(5:...:6:..:_.0:...:0:...:0:..:...0:....:0:....:0.L._)

~(~12=_:7:....: • .::..:80:...:0:..:_.4..:..:2=-=0L)

082 _--=2:..::0....:.4.:..::.8:..::8~8:..::.

8....:.4.=..1.:..::3-=..9=--1
__
.=..61::..:
...:...7-=..03::..:.:..::3.=.2.:....7
.:..::9..:...7~6
__
.=.2.=..5:..::.8=3..:...7.:..::.
9:..::1..:...7.:.....4:..:::8:..::..._1
4~.9::...6:...:8:..;.
..::..9
7:.....:8:..:.
..::.50.::.;3::...
416.057.865.433

GIA TRJ HAO MC)NLOy KE
25.876.576.946
5.937.514.857

So dau narn
Khau hao trong narn
Tang khac
Thanh Iy, nhu'Q'ng ban
Giarn khac
So cudi narn

(1.071.193.450)
30.742.898.353

124.682.059.031
15.970.858.488

41.220.209.898
5.010.570.355

11.952.025.013
2.997.194.888
14.761.032
(422.219.452)

(221.764.290)
-"(3::..:5:..;..=.;17:....:2:.;..1::..:3:...:8:..<..)
140.395.981.091

46.230. 780.253

__

1.855.239.260
1.846.875.083

205.586.110.148
31.763.013.671

(935.884.401)

14.761.032
(1.579.868.143)
~(~1.:.:.1:..::0..::.6.:..:.3:..:::6=5.:..:.5

~1:..:..4.:..::5....:.4.::.1~.

7-=6~1.:.....4:..:::8:..::..._1
__
-=2:.;..7:.....:6:....:6:..;..=.;22::..:9:..:
..::..94_:_:2=234.677 .651.120

GIA TRJ CON L~I

T~i ngay Oau nam

91.810.597 .264 =~6..;4.;..6;.;3;..4;,;,.0.;;.0~5=.=3=89=

19.245.279.278

10.301.780.207

5.400.843.978

191.392.506.116

T~i ngay cuoi nam

87.915.901. 729 ====6;.,;4=.4,;.;9=2=.8=6=0=•.=3.=0==0

15.472.547.723

11.296.156.000

2.202.748.561

181.380.214.313

T<;Iingay 31 thanq 12 narn 2018, nguyen
17.056 trieu dong).

gia cua tal san co dinh hiIu hlnh da khau hao het nhu'ng v~n con sir dunq la 40.843

trleu dong (tal ngay 31 thanq

Nhu' trlnh bay tal Thuvet minh so 19 va Thuvet minh so 20, tal ngay 31 thanq 12 narn 2018, tai san co dlnh hiIu hinh co gia tri con l<;Iila 15.165
thang 12 nam 2017: 42.418 tri~u dong) du'q'e the chap t<;li ngan hang de dam bc'lOeho cae khoan vay eua Cong ty .

~

..

16

12 narn 2017:

tri~u dong (t<;li ngay 31


CONG TY c6 PHAN VIET NAM KY NGHE SUC SAN
THUYET MINH BAo CAO TAl CHINH (Tiep theo)

12.

MAu s6 B 09-0N

TAl SAN COf)INH VO HINH

Quyen su dunq dil't

Phan mern may tinh

~
NGUYENGIA
So dau nam
Mua sam rndl
Dau tir xav dl/ng
cd ban hoan thanh
Dieu ehinh tang theo kiem
toan Nha nuoc
Glarn khac
So euoi narn

Tang

~

273.611.911.433
9.510.000.216

~

8.209.814.258
680.000.000

281.821. 725.691
10.190.000.216

788.487.500

788.487.500

1.159.112.236

1.159.112.236
C55.869.020}
9.622.432.738

C55.869.020}
293.903.456.623

16.437.923.213
9.448.877.203
25.886.800.416

2.194.634.074
1.666.595.089
3.861.229.163

18.632.557.287
11.115.472.292
29.748.029.579

GIA TRJ CON L~I
T~i ngay dau nam

257.173.988.220

6.015.180.184

263.189.168.404

T~i ngay cuoi nam

258.394.223.469

5.761.203.575

264.155.427.044

284.281.023.885

GIA TRJ HAO MON L1jy KE
So dau narn
Khau hao trong narn
So euoi nam

Nguyen gia cua tai san co dinh vo hlnh da khau hao he't nhu'ng v~n con su' dl,mg tal ngay 31
thanq 12 narn 2018 va tal ngay 31 thang 12 narn 2017 la 39 trleu dong.
13.

CHI PHI XAY OIlNG COO
BAN DO DANG
So euoi narn

~
Xily dl/ng du' an di doi va dai moi eong ngh~ nha
may giet ma gia sue va ehe bien thirc pham tal

Long An
H~ thong
Iy nuoc thai
Xily dl/ng co ban do dang khac

xu

14.

6.106.180.594

10.507.326.219

1.871.038.183
2.265.083.174
10.242.301.951

1.871.038.183
810.602.032
13.188.966.434

f)AU TU'GOPVON vAo f)O'N VI KHAc

56 hJQng %
co phieu
Ngan himg TMCP5ai
Gon Cong Thu'dng

So hG'u

% bieu
quy€t

Gia g6c

56 cu6i nam
Gia trj hQp Iy

56 cu6i nam
DI/ phong

VND

VND

VND

0.19%

5.512.670.000

5.325.687.000

(186.983.000)

RAC
591.743

0.19%

o

N

·iJt
.~

17


CONG TV c6 PHAN VIET NAM KY NGHESUCsAN
THUVET MINH BAo CAOTAl CHINH (T'iep theo)

15.

MAu s6 B 09-0N

TAl sAN THUE THU NH~P HOAN L~I
So cudi nam

YJiI2
Thue suat thue thu nhap doanh nghi~p su' dl)ng
de xac djnh gia tr] tai san thue thu nhap hoan l<;Ii
Tal san thue thu nhap hoan lal lien quan den
khoan chenh I~ch tarn thai chua du'Q'ckhau tnr
cua cac khoan du' phonq
Tal san thue thu nh~p hoan l<;Iilien quan den
khoan lai chua thuc hi~n phat sinh tu' cac chi phi
trfch tnroc
+ Chi phi kiem to/in

20%
30.493.004.716

20%
32.703.353.501

19.682.587.110

591.000.000

+ Chi phi thue m~t Mng

19.091.587.110

Tai san thue thu nhap hoan l<;Iilien quan den
khoan chenh lech tarn thai chua duoc khau tnr
cua cac khoan chiet khau trich truce
Tai san thue thu nhap hoan l<;Iilien quan den
khoan liii chua thuc hi~n phat sinh tU cac giao

16.218.286.558

9.419.487.305

3.230.664.989

3.290.756.657

13.924.908.673

9.082.719.492

djch nQi bQ
Tid san thue thu nh~p hoan I~i
16.

PHAI TRA NGU'OI BAN NG.ANH~N
55 cu5i nam
55 c6 kha nang
Giatrj
tra nQ
VND
VND

a. Phaitra cho cac b€mthu ba

238.746.412.617

238.746.412.617

55 aau nam
55 c6 kha nang
Giatri
tra nQ
VND
VND
201.664.087.198

201.664.087.198

89.374.867.500

89.374.867.500

Trang d6:
- Cong ty TNHH LLfdng thr.jc
Gi;lO

Vi~t

- Cong ty TNHH MTV XNK Thr.jc
ph5m Hi;l Long
- Phai tra cik nhil cung cap khik

b. Phaitra cho ben lien quan
(xem Thuyet minh 55 38)

23.914.810.830

23.914.810.830

214.831.601.787
1.192.082.974

214.831.601.787
1.192.082.974

239.938.495.591

17.

239.938.495.591

473.860.860
111.815.358.838
60.266.188.948
261.930.276.146

473.860.860
111.815.358.838
60.266.188.948
261.930.276.146

CHI PHI PHAI TRA NG.ANH~N

Chi
Chi
Chi
Chi
Chi

phi
phi
phi
phi
phi

ai~n, nu'Dc, di~n tho<;li
djch VI) kiem toan

lai vay
thue container, m~t bang
phai tra khac

So cuoi nam

So dau nam

-;;;.--

YJiI2

YJiI2

\2500
.-

844.244.092
591.000.000
320.198.108
375.920.467
16.172.546
2.147.535.213

18

il NH,
455.000.000

ONG

, HHIE~

:':U)I
102.598.287
557.598.287

lETt
.....___

-:;;;-TP.'


CONG TV c6 PHAN VIET NAM KY NGHE sue sAN
THUYET MINH BAo CAO TAl CHINH (Tiep theo)

18.

MAu 56 B 09-0N

PHAI TRA NGAN H~N KHAc

Bao hiem xa hQi, bao hiem y te, bao hiem that
nghi~p, kinh phi dIng do an
Phal tra khac eho ben lien quan (*)
(xem Thuyet minh so 38)
Chiet khau ban hang
H6 tro ban hang
Chi phi van chuven
Nh~n ky cuoc, ky quy

Lai yay
Phal tra khac

So euoi nam

So dau nam

:ifiQ.

:ifiQ.

3.299.128.122

2.418.513.928

20.731.526.153

408.826.807

16.218.286.558
12.032.358.709
984.638.840
15.729.487.231

9.419.487.305
5.787.449.300
1.026.424.570
10.360.371.538
273.537.818
8.900.887.740

38.595.499.006

5.284.319.043
74.279.744.656

(*) Day la khoan phat tra tlen thue m~t bang 06 thanq cuoi narn 2018 ella m~t bang 420 Nd
Trang Long, quan Sinh Thanh, Tp.HCM (19.091.587.110 dong), 05 thanq euoi narn ella m~t
bang 154 Pho Hue , quan Hai Sa Tru'ng, Ha NQi (72.000.000 dong) va cac khoan phal tra phat
sinh trong giai doan co phan h6a phal chuyen ve cho Ceng ty me - Tong Ceng ty Thu'dng M~i
Sai Gon - TNHH MTV.
19.

VAY NGAN H~N

Ngan hilng TMCPNgoili
Thlfdng Vi~t Nam (*)
Ngan himg TMCPCong
Thlfdng Vi~t Nam
Ngan hilng TMCPNgoili
Thlfdng Vi~t Nam
(xem Thuyet minh 5520)
Ngan hilng TNHH MTV
5hinhan Vi~t Nam
(xem Thuyet minh 5520)

Trong narn

55 dau narn
Gia trj

Yay

Phan IOiliIili

Thanh toan

iLtlQ

iLtlQ

iLtlQ

iLtlQ

55 cu5i narn

144.160.497.561

523.437.338.528

(477.773.697.538)

58.452.617.634

556.276.478.630

(614.729.096.264)

4.744.155.428

4.744.155.428

(4.744.155.428)

5.647.058.824

7.058.823.528

(12.705.882.352)

189.824.138.551

4.744.155.428

213.004.329.447 1.079.713.817.15811.802.978.956 (1.109.952.831.582) 194.568.293.979

(*) Ngay 28 thang 3 nam 2018, Ceng ty ky hQ'p dong tin dl,lng cho yay theo h~n muc so
0035/1828/C-KD/01 v6'i Ngan hang TMCP Ngo~i thu'dng Vi~t Nam - Chi nhanh Thanh pho Ho Chi
Minh v6'i h~n muc 190.000.000.000 dong cho ml,lc drch tai trQ cae nhu cau tin dl,lng ngan h~n
hQp phap, hQp Iy, hQp I~ phl,le Vl,l eho ho~t dQng san xuat kinh doanh. HQPdong yay nay e6 thai
h~n den het ngay 30 thang 9 nam 2018, thai h~n cho yay ella m6i khoan nQ toi da 06 thang ke
tU ngay tiep theo ella ngay giai ngan von yay va du'Q'cghi tren tUng giay nh~n nQ. Khoan yay nay
chiu lai suat du'Qe xac dinh t~i thai diem giai ngan von yay theo theng bao lai suat ella
Vietcombank trong tUng thai ky va du'Q'cghi tren tung giay nh~n nQ', lai suat yay trong nam nay
la 5,2%/nam. Ceng ty su dl,lng mQt so may m6c, thiet bi de the chap cho khoan yay nay. Ngay
10 thang 9 nam 2018, Ceng ty ky hQ'pdong sua doi bo sung so 01 cho hQ'pdong yay nay ve vi~c
gia h~n thai gian duy tri h~n muc cho yay den het ngay 31 thang 12 nam 2018.
T~i ngay 31 thang 12 nam 2018 va 31 thang 12 nam 2017, Ceng ty kheng c6 khoan yay ngan
h~n nao qua h~n thanh toano
20.

VAY OAI H~N
So dau nam
Gia tri
VND

Ngan hang TMCPNgoi,'li
Thu'dng Vi~t Nam (*)
Ngan hang TNHH MTV
5hinhan Vi~t Nam

15.418.505.140

Trong nam
--------------~-------------Vay
Phan IOi,'lili,'Ii
VND

1.204.162.471

~

(4.744.155.428)

So cuoi nam
Gia tri
VND

11.878.512.183

7.058.823.528 _-:-::-:-:-:--:-:---: __ --:-:-:-('-:7:-:.0:-:5::-8-::-.
8=2-::-3-::.:-::5
2:-:8~)
_-:-:---=-=-=-=:-::-::~=-=22.477.328.668
1.204.162.471
(11.802.978.956)
11.878.512.183
19


CONG TV CO PHAN VIET NAM KY NGHE SUC sAN
THUYET MINH BAo cAo TAl cHINH (Tiep theo)

MAU

so B 09-DN

(*) Tal ngay 27 thanq 02 narn 2017, Cong ty kV hop dong yay dai han so 0020/KHDN2/17DH vai
Ngan hang Thu'dng mal
phan Ngo;;tiThu'dng Vi~t Nam ("Vieteombank") - Chi nhanh Thanh pho
Ho Chi Minh vai han rmrc la 27.556.200.000 dong nhu'ng khong qua 70% t6ng rmrc dau tu' cue du'
an, muc dlch sir dl,lng von yay la tai tro von dau tu tal san co djnh. Khoan yay nay co thai han la
60 thang ke W ngay giai ngan dau tlen, no goe du'Q'ethanh tcan ba thang m9t Ian. Khoan vay chiu
lai suat 7,5%/nam den 9,3%/nam trong nam nay va se dtrcc dieu ehinh ba thanq m9t Ian dira tren
thong bao W Vieteombank, lai suat eho m6i Ian rut von se du'o'ethanh toan dinh ky vao ngay 26
hang thanq. Cong ty su' dunq met so may mac, thlet b] de the chap eho khoan yay nay nhu' trlnh
bay 0 Thuyet minh so 11. T;;ti ngay 31 thang 12 nam 2018, so du' yay eua Cong ty la
15.418.505.140 dong.

cs

T;;ti ngay 28 thang 3 nam 2018, Cong ty kV ho'p dong eho yay tung Ian trung dai h;;tn so
0035/1828/C-TL vai Ngan hang TMCP Ngo;;tithu'dng Vi~t Nam - Chi nhanh Thanh pho Ho Chi Minh
vai h;;tn mue 33.500.000.000 dong nhu'ng khong qua 70% t6ng mue dau tu' eua dl/ an, ml,le dreh
su dl,lng von yay la tai tro' eho cae nhu eau tin dl,lng ho'p phap, hQ'p IV, ho'p I~ lien quan den vi~e
dau tu' tai san co d!nh theo ngh! quyet so 3308/NQHDQT-CTY ngay 17 thang 8 nam 2017. Khoan
yay nay ea thai h;;tn 60 thang ke W ngay giai ngan von yay Ian dau, no' goe du'o'ethanh toan ba
thang 1 !an. Khoan yay eh!u lai suat 8,2%/nam trong nam nay va du'Q'edu'o'edieu ehinh 3 thang 1
Ian dl/a tren thong bao W Vieteombank, lai suat eho m6i Jan rut von se du'Q'ethanh toan d!nh ky
vao ngay 26 hang thang. Cong ty su dl,lng m9t so may mac, thiet b! de the chap eho khoan yay
nay. T;;ti ngay 31 thang 12 nam 2018, so du' yay eua Cong ty la 1.204.162.471 dong.
Cae khoan yay dai h;;tn du'Q'ehoan tra theo I!eh bieu sau:
So euoi nam

~
Trong vong m9t nam
Trong nam thu hai den nam thu nam
TnI: so phai tra trong yang 12 thang
(du'o'e trlnh bay 0 phan yay ngan h;;tn)
So phai tra sau 12 thang
21.

4.744.155.428
11.878.512.183
16.622.667.611

10.391.214.252
22.477 .328.668
32.868.542.920

(4.744.155.428)
11.878.512.183

(10.391.214.252)
22.477 .328.668

QUY KHENTHliONG, PHUCLQ'I
Quy nay hlnh thanh tu vi~e trieh I?p tU' lQ'inhu?n ehu'a phan phOi theo quy€'t d!nh eua cae e6 dong
ti?i Di?i h9i dong e6 dong thu'ang nien eua Cong ty. Quy nay du'o'esu dl,lng de chi tra tien thu'ong
va phue lQ'ieho nhan vien eua Cong ty theo ehfnh saeh khen thu'ong va phue Io'i eua Cong ty va
thu'ong eho HQi dong Quan tr! theo mue d9 hoan thanh eong vi~e eua tU'ng thanh vi en H9i dong
Quan tr! eua Cong tV.
Bien d9ng eua quy khen thu'ong, phue Io'i trong nam nhu' sau:

Quy khen thu'ong

Quy thu'ong ban
Quy phue Io'i dieu himh quan IV

~
So dau nam
Trfch quy trong nam
(Thuyet minh so 24)
Thanh vien HQidong
Quan tr! khong nh?n
thu'ong
Su dl,lng quy
So cuoi nam
22.

9.606.230.996
29.345.940.140

(12.669.836.608)
26.282.334.528

~
15.211.447.774
15.067.260.171

(27.634.551.015)
2.644.156.930

~

T6ng

~

192.750.000
414.900.000

25.010.428.770
44.828.100.311

(110.390.300)

(110.390.300)

(412.509.700)

84.750.000

(40.716.897.323)
29.011.241.458

DV' PHONGPHAI TRA oAI H~N
So du' dl/ phang phai tra dai h;;tn the hi~n khoan dl/ phong trQ' cap thoi vi~e trfeh I?p t;;ti ngay 31
thang 12 nam 2018, vai mue trfeh eho m6i nam lam vi~e bang mQt nua mus; Iu'dng blnh quan 6
thang theo Lu?t Lao dQng, Lu?t Bao hiem xa hQi va cae van ban hu'ang dan ea lien quan nhu'
du'Q'etrlnh bay 0 Thuyet minh so 3.

20

~~ Pc.
~


CONG TV cd PHAN VIET NAM KY NGHE SUC SAN
THUYET MINH BAo CAO TAl CHfNH (ih~'ptheo)
23.

MAu

so B 09-0N

QUY PHAT TRIEN KHOA HQC vA CONG NGH~

so

Theo Thong tir lien tlch

12/2016mLT-BKHCN-BTC ngay 28 thang 06 nam 2016, cac cong ty
duc;1c phep I~p quy phat trien khoa h9Cva cong ngh~ de sir' dunq cho cac hoat dQng nghien ciru va
phat trien. Cong ty da trlch quy Khoa h9C va Cong ngh~ theo ty I~ 9,18% cua lc;1inhuan tfnh thue
thu nhap doanh nghi~p cho narn 2017. Quy du'c;1csU' dunq khi cac hoat dQng nghien cuu va phat
triE~nduc;1c trurc hi~n va tien duqc tra. Trong narn 2018, Cong ty vSn chua sLr'dunq quy nay.

~

.~
ci
ACHI

DE

,~

~
~

21


CONG TY CO PHAN VIET NAM KY NGHE SUC sAN
THUYET MINH BAo CAO TAl CHiNH (T'iep theo)

24.

MAU SO B 09-0N

VON CHU So' HO'U

Thay doi trong von chu so hli'u
V6n gop
cua chu so hfru
VND
So du' dau nam tru'oc
Lqi nhuan thuan trang narn
Trich quy dau tir phat trien
Trfch quy khen thtronq va phuc Iqi
Tarn trich quy khen thuong va phuc Iqi tLt Iqi nhuan sau thue
So du' dau nam nay
Lqi nhuan thuan trong narn
Thanh vien Hqi dong Quan tr] khonq nhan thu'onq
Trkh quy dau tu phat trien
Trfeh quy khen thuonq va phuc Iqi (Thuvet minh 5621)
Tarn trieh quy khen thu'onq va phtic Iqi tLt Iqi nhuan sau thue
nam 2018 (Thuvet minh so 21)
Chia co We narn 2017
Lqi nhuan nam 2017 n9P ve ngan sach nha nude
So du' cuoi nam nay

Quy dau tir
phat trien
VND

809.143.000.000
28.432.888.063

809.143.000.000

28.432.888.063

19.444.187.254

Lqi nhuan sau thue
chua phan phdl
VND
53.342.175.026
129.627.915.028
(28.432.888.063)
(23.189.259.920)
(11.800.000.000)
119.547.942.071
138.016.558.032
110.390.300
(19.444.187.254)
(31.028.100.311)

Tong
Y.I'i[2

862.485.175.026
129.627.915.028
(23.189.259.920)
(11.800.000.000)
957.123.830.134
138.016.558.032
110.390.300
(31.028.100.311)

(13.800.000.000)

(13.800.000.000)

(56.640.010.000)
(177.457.965)
136.585.134.873
809.143.000.000 ==;;;:;4~7.;,:;.8:.:.7~7,;,;.0~7;,,;;5:;,:,.~3~17~
===~~~;.;,:;,;~~~

(56.640.010.000)
(177.457.965)
993.605.210.190
==~~~==~;;;;.,

Thea Nghj quy€'t Di;li hqi dong co dong so 01/NQ-DHDCD thong qua ngay 11 thang 4 nam 2018, Di;li hqi dong eo dong eua Cong ty da phe duy~t phuong an chia eo We
bang tien m~t tLt Iqi nhu~n sau thue eua nam 2017 0 mue 7%, tuang ung voi so tiem 56.640.010.000 dong. Trang nam, Cong ty da ehi tra eo We voi so tien 121
56.620.165.000 dong.
Trang nam, Cong ty da trieh I~p bo sung QUy dau tu phat trien va Quy khen thuong, phue Iqi voi so tien Ian Iu'qt 121 19.444.187.254 dong va 31.028.100.311 dong tu
Iqi nhu~n sau thue eua nam 2017 thea Nghj quyet Di;li hqi dong Co dong thuang nien so 01/NQ-DHDCD ngay 11 thang 4 nam 2018.
Dong thai, Cong ty da ti;lm trfeh I~p bo sung Quy khen thuong phue Igi tLt Iqi nhu~n sau thue eua nam 2018 voi so tien 121 13.800.000.000 dong thea Nghj Quyet D<;Ii
hqi dong eo dong thu'ang nien so 01/NQ-DHDCD ngay 11 thang 4 nam 2018.

22


CONG TV CO PHAN VIET NAM KY NGHE SUC sAN
THUYET MINH BAo CAO TAl CHiNH (T'iep theo)

MAu

so B 09-0N

Von di'eu I~
Theo GiaV chung nhan dang kV kinh doanh dieu chinh, von dieu I~ cua Cong
809.143.000.000 dong. Chi tiel ve rnenh gia co phieu va so co phieu cua Cong tv nhu' sau:

Von eo phan du'Q'c
duyet dil phat hanh
va dang luu hanh

So cu5i nam
sO'eOphieu

S5dau narn
SO'eOphieu

80.914.300

80.914.300

809.143.000.000

tv

121

809.143.000.000

Von co phan chi tiet theo COdong Ion:
SO'eu5i narn

Tong Cong tv Thuonq M9i
Sai Gon - TNHH MTV
Cong tv Co phan Dinh Du'ong
Nong Nghi~p Qu5e te (ANCO)
Cac co dong khac

SO'dau narn

548.298.780.000

67,76

548.298.780.000

67,76

201.800.260.000
59.043.960.000
809.143.000.000

24,94
73
100

201.800.260.000
59.043.960.000
809.143.000.000

24,94
73

100

Co phleu pho thong c6 menh gia 12110.000 dong/co phieu. M6i co phieu pho thong tu'dng ung voi
mQt phteu biE~'uquvet tal cac cuoc h9P co dong cua Cong tv. Cac co dong du'Q'cnhan co tire rna
Cong tv cong b5 vao tUng thai diem. Tat ca co phleu pho thong deu c6 thtr tl/ uu tlen nhu' nhau
d5i voi tai san con 19icua Cong tv, Cac quyen lQ'icua cac co phieu da du'Q'cCong tv mua 19i deu bl
t9m ngung cho toi khi chung du'Q'cphat hanh 19i.
25.

cAc KHOAN MVC NGOAI BANG CAN nOI KE ToAN
Ngo~i t~

cae lo~i
SO'cu5i nam

Do la My (USD)

227.356,01

Euro (EUR)
26.

~So::::..N...:::d~a:::.....:..:un~a
453.798,42
79344

sAo cAo BO PH~N
Sao cao chinh yeu, bQ ph~n theo ITnhvl/c kinh doanh, du'Q'cdl/a vao cd cau bao cao nQi bQ va
quim IV cua Cong tv.
Ket qua bao cao bQ.ph~n bao gom cac khoan ml,lC phan bo trl/c tiep cho mQt bQ ph~n cLing nhu'

cho cac bQ ph~n du'Q'cphan chia theo mQt cd so hQ'p IV. Cac khoan ml,lc khong du'Q'cphan bo bao
gom tai san, nQ'phai tra, doanh thu tU h09t dQng tai chinh, chi phi tai chfnh, chi phi ban hang, chi
phi quan Iv doanh nghi~p, lai ho?c 16khac va thue thu nh~p doanh nghi~p.

23