Báo cáo tài chính giữa niên độ đã được soát xét cho kỳ hoạt động 6 tháng kết thúc ngày 30/06/2018 - Công ty cổ phần Việt Nam Kỹ nghệ Súc sản
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CONG TV CO PHAN VIET NAM
SUC sAN
.
KY
NGHE
.
Cflng hOa Xa hfli Chu nghia Vi~t Nam)
(Thanh I~p t~i
nuac
BAo cAo
TAl CHiNH
XET
al eiroc SOAT
GIO'A NIEN aO
.
Cho kY ho,t dOng6 thang kit thuc ngay 30 thang 6 niim 2018
eONG TV CO PHAN VIET NAM ICY NGHE sue sAN
420 Nd Trang Long, Phu'~ng 13, Qu~n Binh Thanh
Thanh pho Ho Chi Minh, Viet Nam
Mve Lve
NOIDUNG
TRANG
BAo cAo CLIA BAN GIAM DOC
BAo cAo soxr
XET BAo cAo TAl CHINH GIO'A NIEN DO
BANG CAN DOl KE ToAN GIO'A NIEN DO
BAo cAo KET QuA HO~T DONG KINH DOANH GIO'A NIEN DO
BAo cAo
un, CHUYENnEN Te GIO'A NIEN DO
THUYET MINH BAo cAo TAl CHINH GIO'A NIEN DO
1- 2
3
4-5
6
7
8 - 28
CONG TV CO PHAN VIeT NAM KY NGHe sue SAN
420 Nd Trang Long, PhU'ong 13, Qu~n Binh Thanh
Thanh pho Ho Chf Minh, Viet Nam
BAo cAo ClIA BAN GIAM DOC
Ban Giam <1oeCong ty Co phan Vi~t Nam Ky ngh~ Sue san (gQi tat la "Cong ty") d~ trinh bao cao nay
eung voi bao cao tai ehfnh giCi'anlen de;;cua Cong ty eho ky hoat de;;ng6 thanq ke't thuc ngay 30 thang 6
narn 2018.
HQI DONG QUAN TRJ, BAN GIAM DOC vA BAN KIEM SOAT
Cae thanh vlen cua He;;idong Quan tr], Ban Giarn doc va Ban Kh!m soat Cong ty da dieu hanh Cong ty
trong ky va <1enngay I~p bao cao nay gom:
1;;101dOng Ouim
trj
Ong Nguy~n Phuc Khoa
Ong Nguy~n NgQeAn
Ong Ph~m Trung Ulm
ong Tran Nqoc f)ang
Ong Huynh Quang Giau
Chu tlch
Ph6 Chu tlch
Ph6 Chu tieh
Thanh vier,
Thanh vlen
,an Gi6m",dOc
Ong Nguyen NgQeAn
Ba Lam Th! NgQc SU'dng
Ong Le Minh Tuan
Ba f)~ng Th! PhU'dngNinh
Ong Phan Van Dung
Ong Nguy~n f)ang Phu
Tong Giam doc
Ph6 Tong Giam
Ph6 Tong Giam
Ph6 Tong Giam
Ph6 Tong Giam
Ph6 Tong Giam
,an Klem so6t
Ong Ph~m Hoang Sdn
Ba f)oan Th! My Duyen
Ba Ph~m Th! Thanh Tam
Ong Le Quang Liem
TrU'ong ban
Thanh vien (mi~n nhi~m ngay 11 thang 4 nam 2018)
Thanh vien (bo nhi~m ngay 11 thang 4 nam 2018)
Thanh vien
doc (mi~n nhlern ngay 26 thang 04 narn 2018)
doc (bo nhi~m ngay 01 thang 02 nam 2018)
doc (mi~n nhi~m ngay 01 thang 02 nam 2018)
doc (bo nhi~m ngay 05 thang 01 nam 2018)
<1oc
NgU'it1dal dien theo PbaP Iyit
NgU'oi<1~idi~n theo phap lu~t eua Cong ty trong ky va t~i ngay I~p bao eao nay la Ong Nguy~n NgQeAn.
TRAcH NHleM ClIA BAN GIAM DOC
Ban Giam doc Cong ty e6 trach nhi~m I~p bao eao tai chfnh giCi'anien de;;phan anh me;;teach trung thl/e va
hQ'pIy tinh hinh tai ehfnh cua Cong ty t~i ngay 30 tMng 6 nam 2018, cung nhU' ket qua ho~t <1e;;ng
kinh
doanh va tinh hinh 1U'u chuyen tien t~ cho ky ho~t de;;ng6 thang ket thue cung ngay, phu hQ'pvoi chuan
ml/e ke toan, ehe de;;ke toan doanh nghi~p Vi~t Nam va cac quy <1!nhphap Iy e6 lien quan <1envi~e I~p va
trinh bay bao eao tai ehfnh giCi'anien <1e;;.
Trong vi~e I~p bao cao tai ehfnh giCi'anien de;;nay, Ban Giam doc
dU'Q'eyeu eau phai:
•
•
•
•
•
Ll/a chQn cae chfnh sach ke toan thfch hQ'pva ap dl,lng cae chfnh saeh <16me;;tcach nhat quan;
f)U'a ra cae xet doan va U'octfnh me;;teach hQ'pIy va th~n tn;>ng;
Neu ro cae nguyen tae ke toan thfeh hQ'p c6 dU'Q'ctuan thu hay khong, e6 nhCi'ng ap dl,lng sai I~eh
trQng yeu can dU'Q'eeong bo va giai thfeh trong bao cao tai ehfnh giCi'anien de;;hay khong;
L~p bao eao tai ehfnh giCi'anien <1e;;
tren cd so ho~t de;;nglien tl,le tnI trU'ong hQ'p khong the cho rang
Cong ty se tiep tl,le ho~t de;;ngkinh doanh; va
Thiet ke va thl/e hi~n h~ thong kiem soat ne;;ibe;;me;;tcach hCi'uhi~u eho ml,le drch I~p va trinh bay bao
eao tai ehfnh giCi'anien de;;hQ'pIy nham h~n che rui ro va gian I~n.
Ban Giam <1oeCong ty eh!u traeh nhi~m <1ambao rang so ke toan dU'Q'cghi chep me;;teach phu hQ'pde
phim anh me;;teach hQ'pIy tinh hinh tai chfnh eua Cong ty 0 bat ky thoi diem nao va dam bao rang bao eao
tai ehfnh giCi'anien de;;tuan thu chuan ml/c ke toan, che de;;ke toan doanh nghi~p Vi~t Nam va cck quy
dinh phap 1'1 e6 lien quan den vi~e I~p va trinh bay bao cao tai chfnh giCi'anien de;;.Ban Giam doc cung chiu
trach nhi~m dam bao an toan cho tai san eua Cong ty va thl/c hi~n cae bi~n phap thfch hQ'pde ngan ch~n
va pMt hi~n eac hanh vi gian I~n va sai ph~m khae.
1
CONG TV CO PHAN VIeT NAM KY NGHe SUC SAN
420 Nd Trang Long, Phuong 13, Qu~n Binh Thanh
Thanh pho Ho Chi Minh, Viet Nam
BAO CAO ClIA BAN GIAM DOC (Tiep theo)
Ban Giam doc xac nh~n rang Cong ty
giiIa nien dQ.
da
tuan thu cac yeu d3U neu tren trong viec I~p bao cao tai chinh
Nguyln Ng..,c An ~
Tong Glam (foc
::;;;..-Ngay 23 thtJng 8 nam 2018
)00·
TP
2
Deloitte.
55:
~-::r-::J-
Cong ty TNHH Oeloitte Vi~t Nam
Tang 18, Toa nha Times Square,
57-69F Dong Khoi, P. sen Nghe,
Qu~n 1, Tp. Ho Chi Minh, Vi~t Nam
Di~n thoal :+8428 3910 0751
Fax:+8428
3910 0750
www.deloitte.com/vn
/VN1A-HC-8C
BAo cAo SOAT XET BAo cAo TAl CHINH GIO'A NIEN Dc)
Kinh
aU'l:
Cae cCl dang
HQi dong Quan tr], Ban Kiem soat va Ban Giam doe
Cong ty cs phan Vi~t Nam Ky ngh~ Sue san
Chung toi da soat xet bao cao tai chlnh giG'anien dQ kern theo cua Cong ty Co phan Vi~t Nam Ky ngh~ Suc
san (gQi tat la "Cong ty"), du'Qc I~p ngay 23 thang 8 nam 2018, tu trang 4 den trang 28, bao gom Bang
din doi ke toan giG'a nlen dQ tal ngay 30 thang 6 narn 2018, Bao cao ket qua heat dQng kinh doanh giG'a
nh~n dQ, Bao cao lu'u chuven tien t~ giG'a nlen dQ cho ky heat dQng 6 thang ket thuc cung ngay va Ban
thuyet minh bao cao tai chfnh giG'anien dQ.
Tnich nh/{jm cua Ban Giam effic
Ban Giam doc Cong ty chiu trach nhi~m I~p va trlnh bay trung thl/c va
dQ cua Cong ty theo chuan ml/c ke toan, che dQ ke toan doanh nghi~p
co lien quan den vi~c I~p va trlnh bay bao cao tai chfnh giG'anien dQ va
bQ ma Ban Giam doc xac dinh la can thiet de dam bao vi~c I~p va trlnh
khong co sai sot trQng yeu do gian I~n ho~c nham I§n.
hQp 1'1 bao cao tai chfnh giG'a nien
Vi~t Nam va cac quy dinh phap 1'1
chiu trach nhi~m ve kiem soat nQi
bay bao cao tai chfnh giG'anien dQ
Trach nhi{jm cua Kiem toan vien
Trach nhi~m cua chung toi la du'a ra ket lu~n ve bao cao tai chfnh giG'anien dQ kem theo dl/a tren ket qua
soat xet cua chung toL Chung toi da thl/c hi~n cong vi~c soat xet theo Chuan ml/c Vi~t Nam ve hQp dong
dich Vl,l soat xet so 2410 - "Soat xet thong tin tai chfnh giG'a nien dQ do kiem toan vi en dQc I~p cua ddn vi
thl/c hi~n".
Cong vi~c soat xet bao cao tai chfnh giG'a nien dQ bao gom vi~c thl/c hi~n cac cUQcphong van, chu yeu la
phong van nhG'ng ngu'oi chiu trach nhi~m ve cac van de tai chfnh ke toan, va thl/c hi~n thu tl,lC phan tkh
va cac thu tl,lC soat xet khac. MQt cUQcsoat xet ve cd ban co phi;lm vi hli!p hdn mQt cUQckiem toan du'Qc
thl/C hi~n theo cac chuan ml/c kiem toan Vi~t Nam va do v~y khong cho phep chung toi di;lt du'Qcsl/ dam
bao rang chung toi se nh~n biet du'QCtat cil cac van de trQng yeu co the du'QCphat hi~n trong mQt cUQc
kiem toano Theo do, chung toi khong du'a ra 'I kien kiem toano
Ket lu,n
cua Kiem toan vien
I-Hoa
Ph6 Tc>ng Giam doe
Giay chung nh~n dang ky hanh nghe kiem toan
so 0138-2018-001-1
CHI NHANH CONG TV TNHH DELOITTE VIET NAM
NgiW 23 thfmg 8 nam 2018
.
Thanh ph5 Ho Chf Minh, Vi~t Nam
Ten Deloitte duc;lc dung de chi m9t ho~c nhieu thllnh vien cua Deloitte Touche Tohmatsu Limited,
va m\lng lucri cac hang thanh vien - m6i thllnh vien la m9t to chLi'cd9c I~p ve m~t phap IY.
Deloitte Touche Tohmatsu Limited (hay "Deloitte Toan diU") khong cung cap dich V\l cho cac khach hang.
Vui long xem t\li website www.deloitte.com/about
de biet them thong tin chi tiet.
3
KY
CONG TV CO PHAN VI~T NAM
NGH~ SUCsAN
420 Nd Trang Long, PhU'ong 13, Qu~n Binh Thanh
Thanh pho
Chi Minh, Vi~t Nam
MAU so BOla-ON
Ban hanh theo Thong tU' so 200/2014/TT-BTC
ngay 22 thanq 12 narn 2014 cua BQ ral chlnh
Ho
BANG CAN nOI KE ToAN GIO'A NIEN nQ
Tgi ngay 30 thiing 6 nam 2018
Ddn vi: VND
TAl sAN
Mii
so
A.
TAl sAN NGANH~N
100
I.
Ti'enva de khoan tu'ctngdu'ctngtien
110
111
112
1. Tien
2. Cac khoan tu'dng eTu'dngtien
II.
Caekhoan phai thu ng'n hilln
1. Phai thu ng~n han cua khach h2mg
2. Tra tnroc eho ngu'oi ban ng~n han
3. Phai thu ng~n han khac
4. Dl/ phang phal thu ng~n han kho eTai
III.
Hangton kho
1. Himg ton kho
2. Dl/ phonq giam gia himg ton kho
IV. Tai san ngAn hilln kMc
1. Chi phi tra tnrcc ng~n han
2. Thue gia tr] gia tang eTu'c;1e
khau tnr
3. Thue va cac khoan khac phal thu
Nha nu'ce
130
131
132
136
137
140
141
149
Thuyet
minh
1.153.376.213.454
4
5
6
7
8
150
151
152
9
153
10
B. TAl SANDAI H~N
200
I.
210
216
5
1. Tai san co eTinhhO'uhinh
220
221
11
- Nguyen gia
- Gia tri hao man /Oy kg
222
223
Caekhoan phai thu did hilln
1. Phai thu dai h<;lnkhae
II.
Tai san co dinh
2. Tai san co dinh vo hinh
227
- Nguyen gia
- Gia tri hao man /Oy kg
228
229
so cuoi ki
12
So diu
kY
1.187.827.182.930
500.708.236.149
56.808.236.149
443.900.000.000
525.363.140.496
99.074.832.163
426.288.308.333
242.005.149.401
231.345.679.419
3.947.857.084
7.530.282.440
(818.669.542)
262.394.452.017
252.921.025.381
2.766.142.638
7.525.953.540
(818.669.542)
402.594.286.440
405.177.696.820
(2.583.410.380)
395.399.503.987
403.120.636.437
(7.721.132.450)
8.068.541.464
6.786.952.800
4.670.086.430
4.013.091. 729
616.881.233
1.281.588.664
40.113.468
546.135.396.258
583.612.410.190
1.269.000.000
1.069.000.000
1.269.000.000
1.069.000.000
441.614.258.500
182.545.461.322
402.002.375.678
454.581.674.520
191.392.506.116
(219.456.914.356)
(205.586.110.148)
263.189.168.404
259.068.797.178
282.257.939.671
(23.189.142.493)
396.978.616.264
281.821.725.691
(18.632.557.287)
I
III. Tili san do dang dai hilln
1. Chi phi xay dl/ng cd ban do dang
240
242
13
15.740.869.033
15.740.869.033
13.188.966.434
13.188.966.434
~~
.~
IV. Diu tu' tal chinh dai hilln
1. £>autu' gop von vao ddn vi khae
V.
Tai san dai h,n khac
1. Chi phi tra tru'ce dai h<;ln
2. Tai san thue thu nh~p hoan I<;Ii
TONGCQNGTAl SAN (270=100+200)
250
253
14
5.512.670.000
5.512.670.000
5.512.670.000
5.512.670.000
260
261
262
9
15
81.998.598.725
73.114.645.651
8.883.953.074
109.260.099.236
100.177.379.744
9.082.719.492
270
1.699.511.609.712
1.771.439.593.120
Cae thuyet minh kem theo fa mijt bij ph~n hqp thanh eLla Mo eao tai ehfnh giU'a nien oij nay
4
.,
CONG TV CO PHAN VIeT NAM KY NGHe SUC sAN
420 Nd Trang Long, Phu'ong 13, Qu~n Binh Thanh
Thanh ph5
Chi Minh, Vi~t Nam
MAu SO BOla-ON
Ban hanh thea Thong tir 55 200/2014/TT-BTC
ngay 22 thanq 12 narn 2014 ella BQTai ehinh
Ho
BANG CAN nOI KE ToAN GIO'A NIEN nQ (Tiep theo)
Te! ngay 30 tMng 6 nam 2018
f)dn vi: VND
NGUONVON
Mit
so
C.
NQ'PHAI TRA
300
I.
Nq ngAn h\ln
1. Phal tra ngu'oi ban ngan han
2. Ngu'oi mua tra tien tnloe ngan han
3. Thue va cac khoan phal nc;;pNha nu'oe
4. Phai tra ngu'oi lao <1c;;ng
5. Chi phi phai tra ngan han
6. Phai tra ngan han khac
7. Yay ngan han
8. QUy khen thu'ong, phuc lc;1i
310
311
312
313
314
315
319
320
322
Nq did han
1. Vay dai han
2. Thue thu nh~p hoan lal phal tra
3. Dl,fphonq phat tra dai han
4. QUy phat tril~n khoa hoc va eong ngh~
330
338
341
342
343
II.
D. VON CHU 56' HO'U
400
I.
410
411
Von chu so huu
1. Von g6p cua chu
- Co phieu
so hCi'u
phD thOng
co quyen
16
10
17
18
19
21
20
22
23
24
bieu quyet 411a
2. Quy CJautu' phat trien
3. Lc;1inhu~n sau thue ehu'a phan phoi
- Uti nhu?n sau thue chlla phan phoi
lay ke (/en cuoi nam trllac
- Lqi nhu?n sau thue chlla phan phoi
ky nay/nam nay
TONGCQNGNGUONVON (440=300+400)
n6 Thi Thu Thuy
NgU'ai I~p bi~u
Thuyet
minh
418
421
So cuoi
ky
so dau
kY
757.814.901.812
814.315.762.986
688.868.801.074
211.444.858.463
2.044.586.350
26.607.970.698
73.745.461.398
2.423.432.796
44.376.848.120
302.434.227.540
25.791.415.709
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
68.946.100.738
17.281.721.542
153.353.482
31.511.025.714
20.000.000.000
75.180.682.169
22.477.328.668
941.696.707.900
957.123.830.134
941.696.707.900
809.143.000.000
957.123.830.134
809.143.000.000
809.143.000.000
809.143.000.000
47.877.075.317
84.676.632.583
32.703.353.501
20.000.000.000
28.432.888.063
119.547.942.071
421a
12.435.644.506
1.720.027.043
421b
72.240.988.077
117.827.915.028
440
Huynh Quang Giau
Ke toan trU'ong
1.699.511.609.712
1.771.439.593.120
Nguyen NgQc An
Tong Giam doc
Ngay 23 tMng 8 nam 2018
C.k thuy€t minh kem thea fa mi?t bi? ph?n hqp tMnh cua Mo cao tai chfnh giD'a nien
5
(/i? nay
CONG TV CO PHAN VIeT NAM KY NGHe SUC sAN
420 Nd Trang Long, PhU'ong 13, Qu~n Binh Th~nh
Thanh pho Ho Chi Minh, Vi~t Nam
MAU SO B 02a-DN
Ban hanh theo Thong tu so 200/2014/TT-BTC
ngay 22 thang 12 narn 2014 cua BQTai chinh
BAo cAo KET QuA HO~T f>QNG KINH DOANH GIO'A NIEN f>Q
Cho ky boet dt)ng ket thtsc 6 tMng ket ttusc ngiw 30 tMng 6 nam 2018
f>dn vi: VND
Mii
so
cHi TIEU
1. Doanh thu ban himg va cung cap dlch vu
2. Cac khoan giam tnJ' doanh thu
3. Doanh thu thuan ve ban hang va cung cap
dlch vu (10=01-02)
4. Gia von hang ban va dlch vu eung cap
5. Lc;1i
nhu~n gQPve ban hang va cung cap
dlch VI,! (20=10-11)
6. Doanh thu hoat c1Qngtai ehinh
7. Chi phi tai chinh
- Trang d6: Chiphi Jai vay
Thuyet
minh
01
02
10
27
11
20
28
21
22
30
31
23
Ky tru'{tc
Ky nay
2.007.914.694.890
14.156.350.970
1.993.758.343.920
1.889.540.125.835
14.497.378.368
1.875.042.747.467
1.539.259.565.827
454.498.778.093
1.389.879.117.159
485.163.630.308
12.103.101.968
9.824.172.483
6.157.044.389
258.476.609.439
108.766.277.409
89.534.820.730
259.292.461.926
132.977.598.037
89.444.898.076
5.839.391.047
9.288.063.316
5.956.361.246
8. Chi phi ban hang
9. Chi phi quan Iy doanh nghi~p
10. L9i nhu,n thuan tit hO\lt dQng kinh doanh
(30= 20+(21-22)-(25+ 26»
11. Thu nh~p khac
12. Chi phikhac
13. Lc;1i
nhu~n khac (40=31-32)
14. Tgng 19i nhu,n ke toan tru'{tc thue
(50=30+40)
15. Chi phi thue thu nh~p doanh nghi~p hi~n hanh
16. Chi phi/(thu nhap) thue thu nh~p doanh
nghi~p hoan I~i
17.L~nhu'n5authue(60=50-51-52)
25
26
30
32
32
31
32
40
50
33
34
2.505.140.644
644.105.275
1.861.035.369
91.395.856.099
2.181.662.860
394.794.559
1.786.868.301
91.231.766.377
51
35
18.802.748.122
18.782.855.548
52
35
352.119.900
(383.957.076 )
72.240.988.077
72.832.867.905
18. Lai co ban tr~n cg phieu
70
60
36
:!!2:i
635
--:...
)0'0,
--...;;
;lHAK
lG TJ
IEM HI
ijlT'
rNA
~~
f>6 Thj Thu Thuy
Ngu'i1i .tip bi~u
Huynh Quang Giau
Ke toan tru'ong
Nguyen NgQc An
TCSngGiam doc
NgiW 23 thfmg 8 nam 2018
Cck thuyet minh kem thea la mt)t bt) ph~n hejp thanh cua bao cao tai chfnh giC1anien dt) nay
6
CONG TV CO PHAN VIeT NAM KY NGHe sue sAN
420 Nd Trang Long, Phu'ong 13, Qu~n Binh Thanh
Thanh pho He> Chi Minh, Vi~t Nam
MAu SO B 03a-DN
Ban hanh theo Thong tu' so 200/2014/IT-BTC
ngay 22 thang 12 narn 2014 cua BQrai ehinh
BAo cAo
LU'U CHUYEN TIEN Te GIO'A NIEN f)c)
(Theo phctdng phap trvc tiep)
Cho ky hoet o9n9 ket ttusc 6 thfmg ket thuc ngew 30 thang 6 nam 2018
Ddn
Mii
so __________ ~K~yL'~n:a~y
CHi TIEU
I. LU'UCHUYENTIEN TU' HO~T t>QNGKINH DOANH
Tien thu W ban himg va eung eap dlch vu va doanh thu
01
khac
Tien chi tra cho ngu'oi cung eap hang h6a va dlch vu
02
Tien chi tra cho ngu'oi lao dQng
03
Tien lai vay da tra
04
Thue thu nh~p doanh nghi~p da nop
05
Tien thu khac W hoat dQngkinh doanh
06
Tien chi khac cho heat dQngkinh doanh
07
turu chuyen tien thuan tit hO{lt (1)ng kinh doanh
08
~K~y~t~r~u~a~c
2.420.765.424.879
2.286.620.520.506
(1.960.645.697.876)
(309.978.539.268)
(6.137.835.041)
(26.490.019.017)
12.016.023.155
(183.414.219.998)
(53.884.863.166)
(1.666.125.167.450)
(227.781.239.308)
(5.819.387.472)
(18.729.674.353)
4.180.337.231
(175.793.289.193)
196.552.099.961
21
(10.763.170.045)
(10.701.240.069)
II. Lu'U CHUYENTIEN TU' HO~T t>c)NGt>AUTU'
1. Tien chi de mua sam, xay dl/ng tai san c5 dinh va
cactai san dai han khec
2. Tien thu thanh Iy, nhu'c;1ng
ban tai san c5 dlnh va
cactai san dai h~n khac
3. Tien thu lai eho vay, cCl Wc va lc;1i
nhu~n du'c;1C
chia
Ltlu chuyen tien thuan tit hO{lt (1)ng d'au ttl
22
80.645.689
8.335.000
27
30
11.638.976.063
956.451.707
5.198.550.819
(5.494.354.250)
III. Lu'U CHUYENTIEN TU' HO~T t>c)NGTAl CHiNH
1. Tien thu W di vay
2. Tien tra nc;1
g5c vay
3. Co Wc da tra eho chu so hG'u
Ltlu chuyen tien thuan tit hO{lt (1)ng tai chinh
33
34
36
40
477.103.402.081
(392.869.111.114 )
(55.980.345.400)
28.253.945.567
390.081.238.387
(399.219.241.664)
(18.608.861.539)
(27.746.864.816)
Luu chuyen tien thuin trong ky (50=08+30+40)
50
( 24.674.465.892)
163.310.880.895
60
525.363.140.496
214.323.025.813
Tien va tudng dudng tien diu
kY
Anh hu'ang eua thay dOity gia hOidoai quy doi ngoi;lit~
Tien va tudng dudng tien cuoi kY (70=50+60+61)
~
vi: VND
t>A Th! Thu Thuy
NguCli 13p bieu
61
70
Huynh Quang Giau
Ke toan truang
19.561.545
9.184.051
377.643.090.759
Nguyen NgQc An
Tang Giam doc
NgiW 23 thang 8 nam 2018
c.:k thuyet minh kem theo la m9t b9 ph?n hl;fp thiJnh cua bao cao tai chfnh giiJa nien 09 nay
7
CONG TV CO PHAN VI~T NAM ICY NGH~ sue sAN
420 Nd Trang Long, Phu'ong 13, Qu~n Binh Thanh
Thanh pho Ho Chi Minh, Vi~t Nam
MAu SO B 09a-DN
Ban hanh theo Thong tu so 200/2014/TT-BTC
ngay 22 thang 12 narn 2014 cue BOrai chlnh
THUYET MINH BAO CAO TAl CHINH GIO'A NIEN f)C;>
elk thuyet minh nay fa mQt bQ ph?n hqp thenn va can dtlqc aoc dong thCIivai baa cao tai chfnh giua nien dQ kern thea
1.
THONG TIN KHAI QUAT
Hinh thU'c so hLi'u von
Cong ty Co phan Vi~t Nam Kg ngh~ Sue san (tn1oc day la Cong ty TNHH MTV Vi~t Nam Kg ngh~
Suc san) (99i tat la "Cong ty") du'c;fethanh I~p vao ngay 20 thanq 11 narn 1970 va di vao hoat
dong san xuat kinh doanh tlt ngay 18 thanq 5 narn 1974.
Ngay 01 thang 7 narn 2016, Cong ty ch1c;fcchuven doi thanh Cong ty Co phan
ty Co phan Vi~t Nam Kg Ngh~ Sue San theo Giay chung nhan Dang ky Doanh
phan so 0300105356, dang ky thay doi Ian thir 38 ngay 01 thanq 7 narn 2016
Dau tu'Thanh pho Ho Chi Minh cap voi von dieu I~ ban dau la 809.143.000.000
la Tong Cong ty Thu'dng m~i Sai Gen - TNHH MTV.
co ten 99i la Cong
Nghi~p Cong ty Co
do So Ke hoach va
dong. Cong ty m~
Co phieu clla Cong ty du'c;fechap thu~n giao d!ch tren th! tru'ong Upcom vao ngay 21 thang 10
nam 2016 voi ma giao d!ch la VSN.
Tn,1 so chlnh clla Cong ty du'c;fcd~t t~i so 420 Nd Trang Long, Phu'ong 13, Qu~n Binh Th~nh,
Thanh pho Ho Chi Minh, Vi~t Nam.
Tong so nhan vien clla Cong ty t~i ngay 30 thang 6 nam 2018 la 4.405 (t~i ngay 31 thang 12
nam 2017: 4.389).
Ngimh nghe kinh doanh va ho;;tt dQng chinh
Ho~t dong chlnh ella Cong ty la:
- San xuat kinh doanh th!t heo, th!t trau be, th!t gia cam, hai san, th!t che bien, th!t hOp, trU'ng
ga, v!t;
- San xuat kinh doanh heo giong, be giong, be th!t;
- D!ch vl,l kg thu~t ve chan nuoi heo, be;
- San xuat, kinh doanh thuc an gia suc;
- Kinh doanh rau Cll qua, h1dng thl/c (cac lo~i bot ngO coc), h1dng thl/c che bien (mi an lien);
- Kinh doanh rau qua cac lo~i, rau qua che bien, cac lo~i gia v! va hang nong san, trong tr9t;
- Kinh doanh trai cay;
- Ban h~, ban buon ru'c;fubia, nu'oc giai khat co gas;
- Kinh doanh do uong, cung cap thuc an theo hc;fPdong (khong kinh doanh d!ch vl,l an uong t~i trl,l
so);
- Kinh doanh cac m~t hang cong ngh~ pham va tieu dung pham va tieu dung khac.
Chu ky san xuat kinh doanh thong thu'ang
Chu ky san xuat kinh doanh thong thU'ong clla Cong ty keo dai khong qua 12 thang. Cong ty ho~t
dong trong linh vl/c thl/c pham va che bien nen nhu cau dl/ trO' hang hoa vao eac dip I~, tet
thU'ong cao hdn so voi binh thU'ong.
Cau truc doanh nghiep
T~i ngay 30 thang 6 nam 2018, Cong ty bao gom Trl,l so chlnh va 10 chi nhanh h~ch toan phl,l
thuoc nhu' sau:
-
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/c 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 Noi
5 - Nha may che bien thU'c'pham Vissan - Bac Ninh
6 - Chi nhanh Vissan Da 'N~ng
7 - XI nghi~p che bien kinh doanh thl/c pham
8 - Xi nghi~p chan nuoi Vissan Binh Du'dng
9 - XI nghi~p chan nuoi Vissan Binh Thu~n
10 - Trung tam chu3i cua himg Vissan
Ngoai ra, Cong ty co van pheng d~i di~n t~i So 12L, DU'ong so 3, PhU'ong Steung Meanchey,
Thanh pho Phnom Penh, VU'dng quoe Cambodia.
8
CaNG TV CO PHAN VIET NAM KY NGHE SUC sAN
THUYET MINH BAO CAO TAl CHINH GiO'A NIEN 00 (Tiep theo)
MAu so
B 09a-ON
Thuyet minh ve kha nang so sanh thong tin tren bao eae tai chinh giU'a nh1!nde)
So Ii~u so sanh tren bimg can doi ke toan giO'a nlen d9 la so li~u cua bao cao tai chinh cho narn
tal chinh ket thuc ngay 31 thanq 12 narn 2017 da du'Q'ckiem toan va so li~u so sanh tren bao cao
ket qua hoat d9ng kinh doanh giO'a nlen d9 va bao cao luu chuyen tien t~ giO'a nlen d9 la so li~u
cue bao cao tai chinh giG'a nlen d9 cho ky heat d9n9 6 thanq ket thuc ngay 30 thang 6 narn 2017
da du'Q'csoat xet.
2.
co 56' ~P
BAO CAO TAl CHINH GIO'A NIEN
09 VA NAM TAl
CHINH
Cd so l{lip bao cao tai chinh giU'a nien de)
Bao cao tai chinh giG'a nien d9 du'Q'ctrinh bay bang Dong Vi~t Nam (VND), theo nguyen tik gia
goc va phu hQ'pvoi chuan ml/c ke toan, che d9 ke toan doanh nghi~p Vi~t Nam va cac quy dlnh
phap Iv co lien quan den vi~c I~p va trinh bay bao cao tai chinh giG'anien d9.
Bao cao tai chinh giO'a nien d9 khong nham phan anh tinh hinh tai chfnh, ket qua ho~t d9ng kinh
doanh va tinh hinh lu'u chuyen tien t~ theo cac nguyen tik va thong I~ ke toan du'Q'cchap nh~n
chung t~i cac nu'oc khac ngoai Vi~t Nam.
Nam tai chinh
Nam tai chinh cua Cong ty bat dau tU' ngay 01 thang 01 va ket thuc vao ngay 31 thang 12. Bao
cao tai chinh giG'a nien d9 du'Q'cI~p cho ky ho~t d9ng tlt ngay 01 thang 01 den ngay 30 thang 6
hang nam.
3.
TOM TAT CAC CHINH SACH KE TOAN CHU YEU
5au day la cac chfnh sach ke toan chu yeu du'Q'cCong ty ap dl,mg trong vi~c I~p bao cao tai chfnh
giG'anien dQ:
U'{1ctinh ke toan
Vi~c I~p bao cao tai chinh giO'a nien dQ tuan thU theo chuan ml/c ke toan, cM dQ ke toan doanh
nghi~p Vi~t Nam va cac quy dlnh phap Iv co lien quan den vi~c I~p va trinh bay bao cao tai chfnh
giG'anien dQ yeu cau Ban Giam doc phai co nhO'ng u'oc tinh va gia dlnh anh hu'ang den so li~u bao
cao ve cong nQ',tai san va vi~c trinh bay cac khoan cong nQ'va tai san tiem tang t~i ngay ket thuc
ky ke toan cling nhu' cac so Ii~u bao cao ve doanh thu va chi phi trong suot ky ho~t dQng. M~c du
cac u'oc tinh ke toan du'Q'cI~p bang tat ca sl/ hieu biet cua Ban Giam doc, so thl/c te phat sinh co
the khac voi cac u'oc tinh, gia dlnh d~t ra.
Tien va cac khoan tu'dng du'dng tien
~
Tien va cac khoan tu'dng du'dng tien bao gom tien m~t t~i quy, cac khoan tien gU'i khong ky h~n
va cac khoan dau tu' ngan h~n co ky h~n khong qua 3 thang ke tU' ngay dau tu', co kha nang
thanh khoan cao, d~ dang chuyen doi thanh tien va it rui ro lien quan den vi~c bien dQng gia trl.
:~
CHI
COl
,\CHNI
nEL
VIE
Cac khoan ("au tu' tai chinh
~
~ -...;::
Diu tu'vao cong c~ von cua c1dnvi khac
Dau tu'vao cong CI,J von cua ddn vi khac phan anh cac khoan dau tu' cong CI,J von nhu'ng Cong ty
khong co quyen kiem soat, dong kiem soat ho~c co anh hu'ang dang ke doi voi ben du'Q'cdau tu'.
Khoan dau tu' vao cong cl,Jvon cac ddn vi khac du'Q'cphan anh theo gia goc trlt cac khoan dl/
phong ~iam gia dau tu'. Dl/ phong giam gia du'Q'cI~p khi cong ty nh~n dau tu' bl 16, ngo~i trlt
khoan 10 ma Ban Giam doc Cong ty da dl/ doan tlt khi dau tu'.
NQ phai thu
NQ'phai thu la so tien co the thu hoi cua khach hang ho~c cac doi tu'Q'ng khac. NQ'phai thu du'Q'c
trinh bay theo gia trj ghi so trlt di cac khoim dl/ phong phai thu kho doi.
Dl/ phong phai thu kho doi du'qc trfch I~p cho nhO'ng khoan nQ'phai thu da qua h~n thanh toan tU'
sau thang tro len, ho~c cac khoan nQ'phai thu ma ngu'oi nQ' kho co kha nang thanh toan do bl
thanh lv, pha san hay cac kho khan tu'dng tl/.
9
CONG TV CO PHAN VIET NAM KY NGHE SUC sAN
THUYET MINH BAO CAO TAl CHiNH GiO'A NIEN OQ (Tiep theo)
MAU
so B 09a-DN
Himg ton kho
Himg ton kho du'c;lctlnh theo gia goc, tru'ong hop gia tr] thuan co the thuc hi~n du'c;lcthap hon gia
goc thi phai tinh theo gia tri thuan co the thuc hi~n du'c;lc.Gia goc hang ton kho bao gom chi phi
mua va cac chi phi khac co lien quan true tiep den vi~c mua himg ton kho. Trong tru'ong hc;lpcac
san pham du'c;lcsan xuet, gia goc bao gom chi phi nguyen v~t li~u tnrc tiep, chi phi lao d9ng true
tiep va chi phi san xust chung, neu co, M co du'c;lchang ton kho dia diem va tranq thai hi~n tal,
Gia goc cua hang ton kho du'c;lcxac dinh theo phu'dng phap binh quan gia quven, Gia tr] thuan co
the thuc hi~n du'c;lcdu'c;lcxac djnh bang gia ban u'oc tinh tnr cac chi phi u'oc tinh de hoan thanh
san pham cung chi phi tiep thi, ban hang va phan phoi phat sinh.
a
Dl,I'phong giam gia hang ton kho cua Cong ty du'c;lctrfch I~p theo cac quy dinh ke toan hi~n hanh.
Theo da, Cong ty du'c;lcphep trfch I~p dl,l' phong giam gia hang ton kho I~i thai, hong, kem pham
chat va trong tru'ang hc;lpgia goc cua hang ton kho cao hdn gia tri thuan ca the thl,l'Chi~n du'c;lct<;li
ngay I~p Bang can doi ke toan giO'anien d9.
Tili san co l'Ijnh huu hinh va khiu hao
Tai san co dinh hO'uhinh du'c;lctrinh bay theo nguyen gia tnI gia tri hao mon lOy ke.
Nguyen gia tai san co dinh hO'u hinh bao gom gia mua va toan b9 cac chi phi khac lien quan trl,l'c
tiep den vi~c du'a tai san vao tr<;lngthai s~n sang su dl,mg.
Tai san co dinh hO'u hinh du'c;lckhau hao theo phu'dng phap du'ang thang dl,l'a tren thai gian hO'u
dl,mg u'oc tinh, Cl,lthe nhu' sau:
So nam
5 - 50
5 - 30
6 - 10
3 - 10
4
Nha cua va v~t kien truc
May mac va thiet bi
Phu'dng ti~n v~n tai va truyen d~n
Thiet bi va dl,lng Cl,lquan Iy
5uc v~t cho san pham
Cac khoan lai, I~ phat sinh khi thanh Iy, ban tai san la chenh I~ch giO'athu nh~p tU'thanh Iy va gia
tri con l<;Iicua tai san va du'c;lcghi nMn vao Bao cao ket qua hO<;ltd9ng kinh doanh giO'anien d9.
Thue hO'llt l'IQng
M9t khoan thue du'c;lcxem la thue hO<;ltd9ng khi ben cho thue v~n du'c;lchu'ang phan Ion cac
quyen Ic;liva phai chiu rui ro ve quyen so hO'utai san. Chi phi thue hO<;ltd9n9 du'c;lcghi nh~n vao
bao cao ket qua hO<;ltd9ng kinh doanh giO'a nien d9 theo phu'dng phap du'ang thang trong suot
thai gian thue.
ni
san co l'Ijnh va hinh va khiu
O·a
.O
~
lHAN
G T'
hao
Tai san co dinh vo hinh the hi~n gia tri quyen su dl,lng dat va phan mem may tinh du'c;lctrinh bay
theo nguyen gia tnI gia tri hao mon lOy ke.
Quyen su dl,lng dat ca thai h<;lndu'c;lckhau hao theo phu'dng phap du'ang thang trong thai h<;lnhi~u
Il,I'ccua Giay chung nh~n quyen su dl,lng dat.
Phan mem may tinh du'c;lckhau hao theo phu'dng phap du'ang thang trong thai gian hO'udl,lng u'oc
tinh tU' 3 den 6 nam.
Chi phi
'~
xay d ....ng cd ban do dang
Cac tai san dang trong qua trinh xay dl,l'ng phl,lc Vl,l ml,lC dich san xuat, cho thue, quan tri ho~c
cho bat ky ml,lc dich nao khac du'c;lcghi nh~n theo gia goc. Chi phi nay bao gom cac chi phi can
thiet de hinh thanh tai san phu hc;ipvoi chinh sikh ke toan cua Cong ty. Vi~c tinh khau hao cua
cck taj san nay du'c;lcap dl,lng giong nhu' voi cac tai san khac, bat dau tu khi tai san vao tr<;lng
thai san sang su dl,lng.
a
Cae khoan tra tru'oe
Chi phi tra tru'oc bao gom cac chi phi thl,l'Cte da phat sinh nhu'ng ca lien quan den ket qua hO<;lt
d9ng san xuat kinh doanh cua nhieu ky ke toano Cac khoan chi phi tra tnloc bao gom chi phi thue
dat tra tru'oc, Ic;lithe kinh doanh khi xac dinh l<;Iigia tri doanh nghi~p, gia tri cong CI,I,dl,lng cl,I,
linh ki~n IO<;linho da xuat dung va cac khoan chi phi tra tru'oc khac.
10
EM HU
;)IT1
;' HAl
CONG TV CO PHAN VIET NAM KY NGHE SUC sAN
THUYET MINH BAO CAO TAl CHiNH GiO'A NIEN Dc) (Tiep theo)
MAu
SO B 09a-DN
Ti'en thue d§'t the hien so tien thue dat da chldc tra tnroc, Tien thue dat tra tnrdc du'qc phan bo
vao Bao cao ket qu~ hoat dQng kinh doanh gi'Ci'anlen dQ theo phu'dng phap du'ang thang tu'dng
ltng voi thai gian thue,
Lqi the kinh doanh khi xac d!nh Ii;!i gia tr] doanh nghi(\p bao gom: gia tr] thu'dng hi(\u, gia tr] tiem
nang phat trien va Iqi the quven thue Si;!Pcho,
Gia tr] thu'dng hleu du'qc xac d!nh tren cd so cac chi phi thuc te cho vi(\c tao dl/ng va bao v~ nhan
hi(\u, ten thu'dng mal trong qua trlnh heat dQng cua doanh nghi(\p tru'oc thai diem xac d!nh gia tr]
doanh nghi(\p 5 narn, bao gom chi phi dao tao nhan vien, chi phi Quang cao, tuyen truyen trong
va ngoai nu'oc de Quang ba, gioi thi(\u san pham, gioi thi(\u cong ty, xay dl/ng trang web.
Gia tr! tiem nang phat trien du'qc tinh vao gia tr! doanh nghi(\p co phan hoa la tiem nang phat
trien cua doanh nghi(\p du'qc danh gia tren cd so kha nang sinh lai cua doanh nghi~p tron tu'dng
lai khi so sanh ty suat Iqi nhu~n cua doanh nghi~p voi lai suat trai phieu Chinh phu.
Gia tr! Iqi the quyen thue Si;!Pchq du'qc d!nh gia va tinh vao gia tr! doanh nghi(\p theo yeu cau cua
Uy ban Nhan dan Thanh pho Ho Chi Minh cho vi(\c xac d!nh gia tr! doanh nghi~p de co phan hoa.
Lqi the kinh doanh khi xac d!nh Ii;!i gia tr! doanh nghi~p du'qc phan bo theo phu'dng phap du'ang
thang trong vang 3 nam ke ttI khi doanh nghi~p co phan hoa chuyen sang cong ty co phan theo
hu'ong d~n cua Thong tu'so 127/2014m-BTC
do BQ Tai chinh ban hanh ngay 05 thang 9 nam
2014.
Cac chi phi tra tru'oc khac du'qc von hoa du'oi hlnh thltc cac khoan tra tru'oc va du'qc phan bo vao
Bao cao ket qua hOi;!tdQng kinh doanh giCi'anien dQ, slt dl,Jng phu'dng phap du'ang thang theo cac
quy d!nh ke toan hi(\n hanh.
Cac khoian dl/ phong phiai tria
Cac khoan dl/ phang phai tra du'qc ghi nh~n khi Cong ty co nghia vl,Jnq hi~n ti;!i do ket qua tlt mQt
51/ ki~n da xay ra, va Cong ty co kha nang phai thanh toan nghia Vl,Jnay. Cac khoan dl/ phong
du'qc xac d!nh tren cd so u'oc tinh cua Ban Giam doc ve cac khoan chi phi can thiet de thanh toan
nghia Vl,Jnq nay ti;!i ngay I~p Bang can doi ke toan giCi'anien dQ.
Trc;t cap thai
vi~c phiai tria
Trq cap thoi vi(\c cho nhan vi en du'<;1c
trich tru'oc vao cuoi m~i ky bao cao cho toan bQ ngu'ai lao
dQng da lam vi(\c ti;!i Cong ty ttI du 12 thang tro len. Thai gian lam vi(\c de tinh trq cap thoi vi~c la
tong thai gian ngu'ai lao dQng da lam vi(\c thl/c te cho ngu'ai slt dl,Jng lao dQng trlt di thai gian
ngu'ai 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 du'qc ngu'ai slt dl,Jng lao dQng chi tra trq cap thoi vi(\c. Mltc trich cho m~i nam lam vi(\c
bang mQt nlta mltc Iu'dng blnh quan thang theo Lu~t Lao dQng, Lu~t Bao hiem xa hQi va cac van
ban hu'ong d~n co lien quan. Mltc Iu'dng blnh quan thang de tinh trq cap thoi vi(\c se du'qc dieu
chinh vao cuoi m~i ky bao cao theo mltc Iu'dng blnh quan cua sau thang gan nhat tinh den thai
diem I~p bao cao tai chinh. Tang hay giam cua khoan trich tru'oc nay se du'qc ghi nh~n vao Bao
cao ket qua hOi;!tdQng kinh doanh giCi'anien dQ.
Quy phat trien
khoa hQC va cong ngh~
Quy phat trien khoa hQCva cong ngh(\ cua doanh nghi~p du'qc trich I~p chi de slt dl,Jngcho dau tu'
nghien cltu khoa hQCva phat trien cong ngh(\ cua Cong tV. Mltc trich tOi da la 10% thu nh~p tinh
thue hang nam tru'oc 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 du'qc ghi nh~n khi dong thai thea man tat ca nam (5) dieu ki~n sau:
(a) Cong ty da chuyen giao phan Ion rui ro va Iqi ich gan lien vOi quyen so hCi'usan pham ho~c
hang hoa cho ngu'ai mua;
(b) Cong ty khong con nam giCi'quyen quan Iy hang hoa nhu' ngu'ai so hCi'uhang hoa ho~c quyen
kiem soat himg hoa;
(c) Doanh thu du'qc xac d!nh tu'dng doi chac chan;
(d) Cong ty se thu du'qc Iqi ich kinh te ttI giao d!ch ban hang; va
(e) Xac d!nh du'qc chi phi lien quan den giao d!ch ban hang.
11
CONG TV CO PHAN VIET NAM KV NGHE SUC sAN
THUYET MINH BAo CAO TAl CHiNH GiO'A NIEN nQ (Tiep theo)
MAu
so B 09a-DN
Doanh thu cua giao dlch ve cung cap dlch vu dLlQcghi nh~n khi ket qua cue giao dlch do dLlQCxac
d!nh mQt each dang tin c~y. TrLlang hcp giao dich ve cung cap dlch vu lien quan oen nhleu ky thl
doanh thu OLlQCghi nhan trong ky theo ket qua phan ceng vi~c da hoan thanh tal ngay cua Bang
din doi ke toan cua ky do. Ket qua cua giao dlch cung cap dlch vu OLlQCxac d!nh khi thea man tat
ca bon (4) oieu ki~n sau:
(a) Doanh thu dLlQcxac d!nh tLldng ooi chac chan;
(b) Co kha nang thu dLlQcIQi ich kinh te tlt giao dlch cung cap dlch vu 00;
(c) xac o!nh OLlQCphan ceng vlec da hoan thanh tal ngay cua Bang can ooi ke toan: va
(d) xac d!nh dLlQc chi phi phat sinh cho giao dlch va chi phi de hoan thanh giao dlch cung cap
dlch vu 00.
Lai tlen gUi OLlQcghi nhan tren cd so den tich, dLlQCxac d!nh tren so dLl cac tai khoan tien gUi va
lai suat ap dl,lng.
Lai tlt cac khoan dau tLl OLlQcghi nh~n khi Ceng ty co quyen nh~n khoan lai.
Cae khoim giam tru doanh thu
Cac khoan giam tnI doanh thu bao gem chiet khau thLldng m;;li, hang ban b! tra l;;Ii va giam gia
hang ban. Cac khoan giam tnI doanh thu phat sinh cung ky tieu thl,l san pham, hang hoa d!ch Vl,l
dLlQCghi nh~n dieu chinh giam doanh thu cua ky phat sinh.
Ngo~i t~
Cac nghi~p Vl,l phat sinh bang ngo;;li t~ OLlQCchuyen dOi theo ty gia t;;li ngay phat sinh nghi~p Vl,l.
So dLl cac khoan ml,lCtien t~ co goc ngo;;li t~ t;;li ngay ket thuc ky hO;;ltoQng dLlQcchuyen doi theo
tV gia t;;li ngay nay. Chenh I~ch tV gia phat sinh dLlQch;;lChtoan vao Bao cao ket qua hO;;lt dQng
kinh doanh giG'a nien oQ.
Chiphic!ivay
Chi phi di yay dLlQcghi nh~n vao chi phi san xuat, kinh doanh trong ky khi phat sinh, tnI khi dLlQc
von hoa theo quy d!nh cua Chuan ml/c ke toan Vi~t Nam so 16 "Chi phi oi vay".
Thue
Thue thu nh~p doanh nghi~p the hi~n tong gia tr! cua thue phai tra hi~n t;;li va thue hoan l;;Ii.
So thue hi~n t;;li phai tra dLlQctinh dl/a tren thu nh~p tinh thue trong kyo Thu nh~p tinh thue khac
voi IQi nhu~n ke toan trLloc thue dLlQctrinh bay tren bao cao ket qua hO;;ltoQng kinh doanh giCi'a
nien dQ vi thu nh~p tinh thue khong bao gem cac khoan thu nh~p hay chi phi tinh thue ho~c dLlQc
khau trlt trong cac nam khac (bao gem ca 16 mang sang, neu co) va ngoai ra kheng bao gem cac
chi tieu khong ch!u thue ho~c kheng dLlQCkhau trlt.
Thue thu nh~p hoan l;;Ii dLlQctinh tren cac khoan chenh I~ch giG'a gia tr! ghi so va cd so tinh thue~~
thu nh~p cua cac khoan ml,lCtai san ho~c ceng nQ tren Bao cao tai chinh giG'anien OQva dLlQCghi~
nh~n theo phLldng phap bimg can doi ke toano Thue thu nh~p hoan l;;Ii phai tra phai OLlQcghi nh~n
cho tat ca cac khoan chenh I~ch t;;lm thai con tai san thue thu nh~p hoan l;;Ii chi dLlQcghi nh~n kh~?:,
chac chan co du IQi nhu~n tfnh thue trong tLldng lai oe khau trlt cac khoan chenh I~ch t;;lm thai.
.
*'
Thue thu nh~p hoan l;;Ii dLlQCxac d!nh theo thue suat dl/ tfnh se ap dl,lng cho ky tai san dLlQcthu
hei hay nQ phai tra dLlQcthanh toano Thue thu nh~p hoan l;;Ii dLlQcghi nh~n vao bao cao ket qua
hO;;ltdQng kinh doanh giG'a nien dQ va chi ghi vao von chu so hG'u khi khoim thue do co lien quan
oen cac khoan ml,lc dLlQcghi thang vao von chu so hG'u.
Tai san thue thu nh~p hoan l;;Ii va thue thu nh~p hoan l;;Ii phai tra dLlQc bu trlt khi Ceng ty co
quyen hQp phap de bu trlt giG'atai san thue thu nh~p hi~n hanh voi thue thu nh~p hi~n hanh phai
nQp va khi cac tai san thue thu nh~p hoan l;;Iiva thue thu nh~p hoan l;;Ii phai tra lien quan toi thue
thu nh~p doanh nghi~p OLlQCquan Iy boi cung mQt cd quan thue va Ceng ty co dl/ d!nh thanh
toan thue thu nh~p hi~n hanh tren cd so thuan.
Vi~c xac o!nh thue thu nh~p doanh nghi~p phai nQp cua Ceng ty din cll vao cac quy d!nh hi~n
hanh ve thue. Tuy nhi€m, nhG'ng quy d!nh nay thay ooi theo tLtng thai ky va vi~c xac d!nh sau
cung ve thue thu nh~p doanh nghi~p tuy thuQc vao ket qua kiem tra cua cd quan thue co tham
quyen.
Cac IO;;lithue khac dLlQcap dl,lng theo cac lu~t thue hi~n hanh t;;li Vi~t Nam.
12
CONG TV CO PHAN VIET NAM KY NGHE SUC SAN
THUYET MINH BAo CAO TAl CHINH GiO'A NIEN OQ (Tiep theo)
MAu
so B 09a-DN
Chia co t(l'c
Lc;iinhuan sau thue cua Cong ty du'c;ictrich chia co
co dong phe duvet,
tuc
cho cac co dong sau khi du'c;icf)~i hQi dong
55 co Wc du'c;iccong b5 va chi tra tLt nguon Ic;iinhuan chua phan ph5i din ClI vao sir phe duvet
cua co dong trong f)~i hQi dong co dong thu'ong nten.
Bao cao bQ ph~n
MQt bQ ph?n la mQt hc;ipph'an co the xac dinh rieng bi~t cue Cong ty tham gia vao vi~c cung cap
cac san pham ho~c djch VI,I lien quan (bQ ph?n chia theo hoat dQng kinh doanh), ho~c cung cap
san pham ho~c dlch VI,I trong mQt moi tru'ong kinh te CI,I the (bQ ph?n chia theo khu vue dia "I).
M6i bQ ph?n nay chju rui ro va thu du'c;icIc;iifch khac bi~t voi cac bQ ph?n khac, M~u bao cao bQ
ph?n co ban cua Cong ty la dl/a theo bQ ph?n chia theo ho~t dQng kinh doanh.
Thong tin bQ ph?n du'c;icI?p va trinh bay phu hc;ipvoi chfnh sach ke toan ap dl,lng cho vi~c I?p va
trinh bay bao cao tai chfnh cua Cong ty nham ml,lc dfch giup ngu'oi SlI dl,lng bao cao tai chfnh hieu
ro va danh gia du'c;ictinh hinh ho~t dQng cua Cong ty mQt cach toan di~n.
4.
TIEN vA cAc KHOAN TU'O'NGOU'O'NGTIEN
55 cu5i ky
~
Tien m~t
Tien gU1ngan hang khong ky h~n
Tien dang chuyen
Cac khoan tu'dng du'dng tien (*)
7.557.437.600
49.183.188.390
67.610.159
443.900.000.000
500. 708.236.149
55 dau ky
~
9.678.844.100
89.364.557.630
31.430.433
4:..=2c::;,6.:,.='
2:..::8"",8=.
3;.,:;0"",8=.
3:..=3..::...3
_.......;5;;.;2;;.;5;.;.;.3;;.;6;;.;3_._14....;
(*) Cac khoan tu'dng du'dng tien bao gam tien gU1ngan hang co ky h~n dao h~n ban dau la mQt
thang voi liii suat la 5,5%/nam.
5.
PHAI THU NGAN H~N ClIA KHAcH HANG
55 cu5i ky
~
a. Phiai thu khach himg la ben th(l' ba
Lien Hi~p Hc;iptac xii Thu'dng m~i TP.Ho Chf Minh
Cong ty Gentraco
Cac khach hang khac
b. Phial thu khach hang la ben lien quan
(Xem Thuyet minh so 38)
204.394.127.034
237.120.433.771
58.459.487.897
40.052.300.000
105.882.339.137
58.199.863.503
89.421.535.000
89.499.035.268
26.951.552.385
15.800.591.610
\150
';---
;HI HI
CONI
\lllll\;
,EU
231.345.679.419
6.
~
_--=2~5;;::2.:.::;9=2;;::1.;.;:;0=2;;::5.:.:
HEl
.'~
PHAI THU KHAc
~
55 cu5i ky
~
a. Ngan h'lln
Bao hiem xii hQi, bao hiem y te, bao hiem that
nghi~p, va thue thu nh?p ca nhan phai thu
nhan vien
T~m lIng
Ky quy, ky cu'c;ic
Liii tien gU1ngan hang
Phai thu ben lien quan (xem Thuyet minh s5 38)
Phai thu khac
7.530.282.440
7.525.953.540
2.699.035.794
2.198.379.553
915.614.017
772.800.000
807.308.330
1.018.276.863
1.317.247.436
1.688.223.400
750.700.000
699.983.215
1.018.276.863
1.170.390.509
b. Daih'lln
Ky quy, ky cu'c;ic
1.269.000.000
1.069.000.000
1.269.000.000
8.799.282.440
13
1.069.000.000
--~====-=-:=-::=~-=---.........
8.594.953.540
;....;...;.~...;;;...;.~..;;.
CONG TV CO PHAN VIET NAM ICY NGHE SUC SAN
THUYET MINH BAo CAO TAl CHiNH GiO'A NIEN Dc) (TU~'ptheo)
7.
MAu SO B 09a-DN
NQ'QuA H~N
So cuoi ky va so dau ky
Tong gia trj ella cac khoan phai thu, cho vay
qua han thanh toan ho~e ehu'a qua han nhu'ng
kho co kha nang thu hoi
- Gong Ty Go Phan Tnuc Pham Va £>'0 Uong
Express
- Gong ty TNHH Tht.1dngM{1iNha Toi
- cec khiich hang khiic
8.
~
~
~
Gia tr] co the
thu hoi
Gia goc
DI/ phong
188.295.508
(188.295.508)
178.182.957
452.191.077
818.669.542
(178.182.957)
(452.191.0772
(818.669.542)
HANG TON KHO
So cuoi
Gia goe
kY
~
Hang mua dang di du'ong
Nguyen li~u, v~t Ii~u
Cong cu, dl,lng cu
Chi phi san xuat,
kinh doanh do dang
Thanh pham
Hang hoa
Hang gU1ban
So dau k~
Gia goe
DI/ phong
~
4.977 .649.878
98.404.621.512
46.576.610.210
~
DI/ phong
~
4.788.477.361
59.036.896.871
40.279.582.679
4.458.776.207
6.068.567.468
236.785.832.175
10.400.659.077
3.573.547.761
2.583.410.380
281.394.384.552
11.445.101.544
107.625.962
7.721.132.450
405.177.696.820
2.583.410.380
403.120.636.437
7.721.132.450
De phuc VI,I cho rnuc dlch so sanh so li~~ tren Bang can doi ke toan, Cong ty trinh bay bien dQng
ve du' phong giam gia hang ton kho trong ky nay va narn tnroc nhu' sau:
Ky nay
~
So du dau ky/dau narn
Trlch I~p du' phonq
Hoan nh~p dt,J'ph6ng
So du' cuol ky/cuoi nam
7.721.132.450
(5.137.722.070)
2.583.410.380
Nam tnroc
~
192.754.415
7.528.378.035
-=
J-O(
---
i~N
7.721.132.450
T~
:.I Hl
9.
CHI PHi TRA TRU'OC
So cuoi ky
~
So C:Jauky
~
IT'
NA
---;::
.\-IC
.-;;;:;
a. Ngin h{lln
Chi phi tra tru'cc ve thue hOi;!tdQng
Cong CI,I, dl,lng el,l xuat dung
Chi phi tra tru'ce ngan hi;!n khac
2.832.077 .180
2.717.758.187
1.237.117.433
6.786.952.800
b.Daih{lln
Tien thue dat va phi SU dl,lng cd so hi;! tang
Khu Cong Nghi~p Tien 5dn Bck Ninh
Cong el,l, dl,lng CI,I xuat dung
Chi phi tra tru'ce ve thue hOi;!tdQng
LQ'ithe kinh doanh khi xae c:Jjnhgia trj doanh
nghi~p
Chi phi tra tru'cc dai hi;!n khac
a
14
710.392.798
2.140.864.991
1.161.833.940
4.013.091.729
1.818.046.914
1.846.982.622
3.245.817.952
1.736.259.402
3.738.445.019
1.884.411.609
59.147.775.502
88.721.663.248
7.166.745.881
73.114.645.651
3.985.877.246
100.177.379.744
CONG TY CO PHAN VIET NAM KY NGHE SUC SAN
THUYET MINH BAO CAO TAl CHINH GiflA NIEN DQ (Ti4!'p theo)
10.
THUEVA cAc KHOAN KHAc PHAI THU/PHAI
MAu so B 09a-DN
NQP NHA NU'OC
So nop thua/
phili nQp tronq kY
~
So dUQe hoim(
da nQPtrong kY
b. Cac khoan phai tra
Thue gia trj gia tang
---....;.,,;,,;,,;-13.072.762.700
Thue gia trj gia tang himg nh~p khau
Thue xua't nh~p khau
Thue thu nh~p doanh nghi~p
Thue thu nh~p ca nhan
Thue nha da-t va tien thue da't
Thue dat phi nong nghi~p
Thue nha thau
L~ phi mon bai
Cac khoan phili nQp kh,k
18.913.090.987
271.324.409
1.324.205.017
___
1.241.475.196
-----:-=:~-:;:;:;;-1"Ci6
1.241.475.196
....:.:.:..;~---
69.594.155.092
5.699.277.476
610.433.306
18.802.748.122
5.792.463.167
5.152.430.903
120.255.674
94.678.225
~
~
a. Cac khoan phai thu
Thue thu nh~p ea nhan
------:::-:::-:-:;-;;;;:;- 40.113.468
40.113.468
So euoi kY
_
1.281.588.664
-=-==-=.....,;1::,:.,:;,2;:;,81;;;,;
...5_88_._6-=6_4
69.579.850.323
5.699.277.476
610.433.306
26.490.019.017
6.063.787.576
4.181.552.783
120.255.674
94.678.225
102.000.000
_.;~=:=';;----
13.087.067.469
11.225.820.092
2.295.083.137
102.000.000
422.080.799 ----=2:::6-;;.
6;-;0;:;7;-;.
9C;:77(0),.~699:8B
----:-11::-:3;:-.-==3~63=:.~9';'3;;5.~1~799
==~~~~~=~
==--;:;:38;;;7-;.2~9:;-9-:;.1;:;141
---1::-:0::6:-:.0;;;0~3~.~22;3i".~65533
__
33.968.682.224
__
.......::=.;;~ 34.781.688
_
15
CONG TY CO PHAN VIET NAM KY NGHE SUC SAN
THUYET MINH BAo CAO TAl CHiNH GiO'A NIEN £)Q (Tiep theo)
11.
MAu SO B 09a-DN
TAl SAN CO£)INH HO'UHINH
Nha cua
va v~t kien true
~
NGUYENGIA
55 dau kY
Mua sam moi
Dau tu' xay dl/ng co ban
hoan thanh
Tang khac
Thanh lV, nhu'qng ban
Giam khac
55 cu5i ky
May moe
va thiet b]
189.316.064.420
4.573.249.999
135.943.928
1.230.800.000
117.823.118.138
(245.648.400)
(56.000.000}
194.818.466.019
25.876.576.946
2.993.010.658
124.682.059.031
7.951.677.770
(1.060.224.692}
27.809.362.912
(221. 764.290)
(35.172.138}
132.376.800.373
GIA TRJ CON~I
T~i ngay dau kY
91.810.597.264
kY
90.013.755.226
GIA TRI HAO MONLOy KE
55 dau kY
Khau hao trong ky
Tang khac
Thanh lV, nhu'qng ban
Giam khac
55 cu5i kY
T~i ngay cuoi
~
~
117.687.174.210
Phu'dng ti~n
v~n tai va truyen d~n
60.465.489.176
275.000.000
dl,lng
Thie't b] va
CI,I quan IV
~
22.253.805.220
370.510.909
Sue vat cho
san 'pham
~
7.256.083.238
Tong
~
396.978.616.264
5.218.760.908
1.366.743.928
94.278.574
(1.600.023.996)
{56.000.000}
402.002.375.678
94.278.574
(514.869.348)
(839.506.248)
60.740.489.176
22.203.725.355
6.416.576.990
41.220.209.898
2.536.045.450
11.952.025.013
1.438.606.935
14.761.032
(422.219.452)
1.855.239.260
949.504.519
43.756.255.348
12.983.173.528
2.531.322.195
205.586.110.148
15.868.845.332
14.761.032
(917.405.326)
(1.095.396.830)
219.456.914.356
64.634.005.389
19.245.279.278
10.301.780.207
5.400.843.978
191.392.506.116
62.441.665.646
16.984.233.828
9.220.551.827
3.885.254.795
182.545.461.322
(273.421.584 )
Tal ngay 30 thanq 6 narn 2018, nguyen gia cua tai san c5 dinh hG'u hinh da khau hao het nhu'ng v~n con su dl,lng la 34.124 trteu dong (tal ngay 31 thang 12 narn 2017:
17.056 tri~u dong).
Nhu'trinh bay t~i Thuyet minh 55 19 va Thuyet minh 55 20, tal ngay 30 thang 6 nam 2018, tai san c5 dinh hG'u hinh co gia tri con I~i la 40.653 tri~u dong (t~i ngay 31
thang 12 nam 2017: 42.418 tri~u dong) du'qc the chap t~i ngan hang de dam bao cho cac khoan vay cua Cong tv.
16
CONG TV CO PHAN VIET NAM KY NGHE SUC SAN
THUVET MINH BAo CAO TAl CHINH GiO'A NIEN £)Q (Tiep theo)
12.
MAu
so B 09a-ON
TAl SAN CO £)JNH VO HiNH
Quyen su dl,mg dat
Phan rnern may tinh
Tong
Y1m
Y1m
Y1m
NGUYENGIA
So dau ky
Mua trong ky
Dau tu' xay dl/ng
co ban hoan thanh
Giam khac
So cuoi ky
273.611.911.433
T\lii ngay cuoi
ky
281.821. 725.691
442.000.000
50.083.000
2 7 3 .611. 911.43
GIA TRJ HAO MON LOy KE
So dau ky
Khau hao trong ky
So dau ky
GIA TRJ CON L~I
T\lii ngay c.fau kY
8.209.814.258
442.000.000
257.173.
(55.869.020)
(~5-=-5;.;:.8-=-69::"":'..::.;02::..:0:..L.)
-..:.8.:....:.6;..,..;4...;;.6.:....:.
0;_;;2;,;:.8.:.,:.
2:..::3-=-8
_--=2:..:8;_;;2.:.,:'
2:..::5...;.,7.:.,:.
9.,:;:3..:..9.:.,:.
6...;;.7-=-1
3 __
16.437.923.213
3.746.822.370
20.184.745.583
988.220
253.427.165.850
50.083.000
__
2.194.634.074
....::8:...;:0..:;..9,;.;..
7....:;6.::.2;,,;:.
8~3..::....6
__
_..:;..3....::.
0....::0...,;.4;,,;:.
3..::.;9..::.;6;,,;:.
9-=1..::....0
__
18.632.557.287
--=.4;,,;:.
5~5..::.;6;,,;:'
5....:;8.=..5;.;:.2;,;:.0..::....6
-=2~3.:.,:.1:...;:8..:;..9;,,;:.1;_:4.::.2
:....:.4..:;..9..::....3
__
.:;6,;.;.0;;.:1:.:5;.:,.1;:,;8~0:.::
•.:1.:.8..:..4
__
.:;5,;.;.6:;,.4.:.:;1:.:,.6_3:;.:1:.;.:,;:;3,=:2.-8
259.068.797.178
263.189.168.404
Nguyen gia cua tai san co dlnh vo hinh da khau hao het nhu'ng v~n con su' dunq t<;li ngay 30
thang 6 narn 2018 va tal ngay 31 thang 12 nam 2017 la 39 tri~u dong.
Nhu'trinh bay tal Thuyet minh so 19 va Thuyet minh so 20, tal ngay 30 thanq 6 narn 2018, tai
san co dlnh vo hinh c6 gia tr] con l<;Iila 1.977 trteu dong (tal ngay 31 thang 12 narn 2017: 1.999
trteu dong) du'qc the chap tal ngan hang de dam bao cho cac khoan vay cue Cong tv.
13.
CHI PHI XAV Ol/NG
co BAN DO DANG
So cuoi ky
So dau ky
Y1m
Xay dl/ng du' an di dai va doi moi cong ngh~ nha
may giet mo gia suc va che bien thl/c pham t<;li
Long An
H~ thong xu Iy nu'oc thai
Xay dl/ng cd ban dO'dang khac
14.
~
11.923.540.937
10.507.326.219
1.871.038.183
1.946.289.913
15.740.869.033
1.871.038.183
810.602.032
13.188.966.434
£)AU TU' GOP VON vAo £)aN VJ KHAc
So Iu'qng
co phieu
Ngan hang TMCP Sai
Gon Cong Thu'dng
591.743
~
. \'2.50
'...;---
,HI N
CONI
;~II~
% So hCi'u
0,19%
17
% bieu
quyet
0,19%
Gia goc
Y.M.Q
5.512.670.000
So cuoi ky
Gia trl hqp Iy
Y.M.Q
6.745.870.200
:EU
'lIEl
:----:__
!-n
~
CONGTV CO PHAN VIET NAM KY NGHE SUCsAN
THUYET MINH BAa CAO TAl CHINH GiO'A NIEN f)Q (Tiep theo)
15.
MAu so
B 09a-DN
TAl sAN THUE THU NH~P HOAN ~I
SO'eu5i ky
~
Thue suat thue thu nhap doanh nghi~p str dl,lng
de xac djnh gia tr] tai san thue thu nh~p hoan I~i
rai san thue thu nh~p hoan I~i lien quan den
khoan chenh I~eh tarn thai chua du'c;1ekhau tnr
cua cac khoan dl/ phong
rai san thue thu nh~p hoan I~i lien quan den
khoan chenh I~eh tarn thai chua du'c;1ekhau tnr
cua cac khoan ehiet khau trieh truce
rai san thue thu nh~p hoan lal lien quan den
khoan lai chua thuc hi~n phat sinh ttl cac giao dlch
nQi bQ
Tai san thue thu nhijp hoan I~i
16.
20%
20%
31.511.025.714
32.703.353.501
11.239.633.900
9.419.487.305
1.669.105.760
3.290.756.657
8.883.953.074
9.082.719.492
PHAI TRA NGlICn BAN NGAN H~N
So euoi ky
So ,tau
So co kha nang
a. Phaitra eho cac ben thlt ba
Trang do:
- Cong ty TNHH LtJdng thl/c Gi!O
Viet
- Cong ty TNHH De Heus- CN
Binh DtJdng
- PMi tra cac nM cung cap khclc
b. Phaitra eho ben lien quan
(xem Thuyet minh so 38)
So co kha nang
Gia trl
tra no
Gia tr]
::mu
::mu
::mu
::mu
210.453.862.096
210.453.862.096
201.664.087.198
201.664.087.198
38.090.150.000
38.090.150.000
89.374.867.500
89.374.867.500
26.031.133.4 74
26.031.133.474
146.332.578.622
146.332.578.622
112.289.219.698
112.289.219.698
990.996.367
990.996.367
60.266.188.948
60.266.188.948
261.930.276.146
261.930.276.146
211.444.858.463
17.
211.444.858.463
tra ncj
CHI PHI PHAI TRA NGAN H~N
SO'eu5i ky
~
Chi
Chi
Chi
Chi
18.
ky
phi
phi
phi
phi
d!eh Vl,l ehuyen nghi~p
dong phl,le
kham sue kh6e eho nhan vien
phai tra khae
SO'dau
kY
~
455.000.000
886.363.644
1.032.499.998
504.569.154
2.423.432.796
~
~
..
102.598.287
557.598.287
'AN
l'
~!
H\
H'
PHAI TRA NGAN H~N KHAc
SO'eu5i ky
~
Bao hiem xa hQi, bao hiem y te, bao hiem that
nghi~p, kinh phi eong doan
Phai tra khac eho ben lien quan (*)
(xem Thuyet minh sO'38)
Chiet khau ban hang
H~ trc;1ban hang
Chi phi v~n ehuyen
Nh~n ky eu'c;1e,
ky quy
Laivay
Co We phai tra
Phai tra khae
55dau ky
~
2.413.673.997
2.418.513.928
408.826.807
408.826.807
11.239.633.894
7.176.162.995
2.365.867.600
15.526.290.009
292.747.166
659.664.600
4.293.981.052
44.376.848.120
9.422.863.463
5.787.449.300
171.966.910
10.360.371.538
273.537.818
9.751.969.242
38.595.499.006
(*) Khoan phai tra nay ehu yeu the hi~n eong nc;1 phai tra trong giai do~n co phan h6a voi Cong ty
m~ - Tong Cong ty Thu'dng M~i 5ai Gon - TNHH MTV.
18
NA
--;:
.-:::;:;:
\-\C
CONG TV CO PHAN VIET NAM KY NGHE SUC sAN
THUYET MINH BAO CAO TAl CHINH GiO'A NIEN OQ (Tiep theo)
19.
Mlu SO
B 09a-DN
VAY NGAN H~N
So dllu ky
Gia tr]
~
Ngan himg TMCP Ngoi,li
Thu'dng Viet Nam (*)
Ngan himg TMCP Cong
Thu'dng Viet Nam (**)
Ngan himg TMCP Ngo~i
Thu'dng Viet Nam
(xem Thuyet minh 50 20)
Ngan himg TNHH MTV
Shinhan Viet Nam
(xem Thuyet minh 50 20)
Trong ky
Thanh toan
Vay
~
Phan lo~i Iili
~
~
So cuoi ky
Gia tr]
~
144.160.497.561
182.590.565.128
(144.160.497.561)
182.590.565.128
58.452.617.634
294.512.836.953
(243.513.006.427)
109.452.448.160
4.744.155.428
(2.372.077.714)
2.372.077.714
4.744.155.428
5.647.058.824
(2.823.529.412)
2.823.529.412
5.647.058.824
----
_:_:_--:-
-=--:--:-:-
_
213.004.329.447 477.103.402.081(392.869.111.114)5.195.607.126 302.434.227.540
(*) Ngay 28 thanq 3 narn 2018, Cong ty ky hop dong vay theo han rmrc so 0035/1828/CKD/01
voi Ngan himg TMCP Ngo~i Thu'dng ViEi!tNam ("Vietcombank") - Chi nhanh Thanh pho Ho Chi
Minh, han rmrc 190.000.000.000 dong cho rnuc dlch tai tro nhu cau tin dl,lng ngan han hcp phap,
hop Iy, hcp lEi!phuc vu heat dQng san xuat kinh doanh. HQ'pdong vay nay co thoi han den het
ngay 30 thang 9 narn 2018, thoi han cho vay cua m6i khoan nQ'tOi da 06 thang ke tU ngay tiep
theo cua ngay giai ngan von vay va du'Q'cghi tren tung giay nh~n nQ'.Khoan vay nay chiu lai suat
du'Q'cxac dinh t~i thoi diem giai ngan von vay theo thong bao lai 5uat cua Vietcombank trong
tung thoi ky va du'Q'cghi tren tung Giay nh~n nQ',lai suat vay trong ky nay la 5,2%/nam. Cong ty
slr' dl,lng mQt so may moc, thiet bi de the chap cho khoan vay nay.
(**) Ngay 07 thang 11 nam 2017, Cong ty ky hQ'p dong tin dl,lng so 1102/2017HflCVHM/NHCT924-VI55AN voi Ngan hang TMCP Cong Thu'dng ViEi!tNam ("Vietinbank") - Chi
nhanh 7 - Thanh pho Ho Chi Minh, h~n muc 190.000.000.000 dong cho ml,lCdich tai trQ' nhu cau
von lu'u dQng phl,lc Vl,l ho~t dQng san xuat kinh doanh. HQ'pdong vay nay co thoi h~n den het
ngay 01 thang 10 nam 2018, thoi h~n cho vay clla tUng Giay nh~n nQ'toi da khong qua ba thang.
Khoan vay nay chiu lai suat du'Q'cxac dinh t~i thoi diem giai ngan von vay theo thong bao lai 5uat
cua Vietinbank trong tUng thoi ky va du'Q'cghi tren tung Giay nh~n nQ', lai 5uat vay trong ky nay
la 5,2%/nam. flay la khoan vay khong co bao dam bang tai san.
T~i ngay 30 thang 6 nam 2018 va 31 thang 12 nam 2017, Cong ty khong co khoan vay ngan h~n
nao qua h~n thanh toano
20.
VAY DAI H~N
So dau ky
Gia tri
~
Ngan hang TMCP Ngoi;li Thu'dng
ViEi!tNam (*)
Ngan hang TNHH MTV Shinhan
ViEi!tNam (**)
Trong ky
Phan lo~i I~i
~
So cuoi ky
Gia tri
~
'~
15.418.505.140
(2.372.077.714)
13.046.427.426
7.058.823.528
(2.823.529.412)
4.235.294.116
(5.195.607.126)
17.281.721.542
22.477 .328.668
~I '-:"
I H~N ~
E
.'A
~
(*) T~i ngay 27 thang 02 nam 2017, Ceng ty ky hQ'pdong vay dai h~n voi Ngan hang Thu'dng m~i
Co phan Ngo~i Thu'dng ViEi!tNam ("Vietcombank") - Chi nhanh Thanh pho Ho Chi Minh voi so tien
h~n muc la 27.556.200.000 dong nhu'ng khong qua 70% tong muc dau tu' cua dl/ an, ml,lc dich slr'
dl,lng von vay la tai trQ' von dau tu' tai san co dinh. Khoan vay nay co thoi h~n la 60 thang ke tU
ngay giai ngan dau tien, nQ'goc du'Q'ethanh toan ba thang mQt Ian. Khoan vay chiu lai suat 7,5%8,9%/nam trong ky nay va se du'Q'c dieu chinh ba thang mQt Ian dl/a tren thong bao tU
Vietcombank, lai suat cho m6i Ian rut von se du'Q'cthanh toan dinh ky vao ngay 26 hang thang.
Cong ty slr' dl,lng mQt so may moc, thiet bi de the chap cho khoan vay nay. T~i ngay 30 thang 6
nam 2018, so du' vay cua Cong ty la 17.790.582.854 dong.
(**) T~i ngay 31 thang 12 nam 2014, Ceng ty ky hQp dong vay dai h~n vOi Ngan hang TNHH MTV
5hinhan ViEi!t Nam C'5hinhanbank") voi so tien h~n muc la 24.000.000.000 dong, ml,lc dieh slr'
dl,lng von vay la tai trQ' von dau tu'tai san co dinh. Khoan vay nay co thoi h~n la 5 nam ke tU ngay
giai ngan dau tien, nQ' goc du'Qc thanh toan ba thang mQt Ian. Khoan vay chiu Iai suat 7,19%7,6%/nam trong ky nay va se du'Q'c dieu chinh ba thang mQt Ian dl/a tren thong bao tu
5hinhanbank, lai suat cho m6i Ian rut von se du'Qc thanh toan dinh ky vao ngay 25 hang thang.
Cong ty slr' dl,lng nha xu'ong, quyen slr' dl,lng dat va cae may moc, thiet bi 0 Xi nghiEi!pChan nuoi
Blnh Thu~n de the chap cho khoan vay nay. T~i ngay 30 thang 6 nam 2018, so du' vay cua Cong ty
la 9.882.352.940 dong.
19
j
CONG TV CO PHAN VIET NAM KY NGHE SUC sAN
THUYET MINH BAO CAO TAl CHINH GiO'A NIEN Dc.; (Tiep theo)
MAu SO B 09a-DN
cac khoan vay dai han du'Qchoan tra theo llch bieu sau:
55 cu5i
kY
~
Trong vong mQt nam
Trong narn tmr hai
TU' narn thlt ba den narn thlt
nam
TrU': 55 phai tra trong vong 12 thanq
(du'Qc trlnh bay (1phan vay ngan han)
55 phai tra sau 12 thang
21.
10.391.214.252
4.235.294.116
13.046.427.4 26 __
27.672.935.794
10.391.214.252
7.058.823.528
..:.1.::.,5
.:....:4~1=-8
.:.=5.=,0:=,;5
.:.::.1~40=-32.868.542.920
(10.391.214.252)
17.281.721.542
(10.391.214.252)
22.477.328.668
QUY KHENTHU'ONG,PHUCLQ'I
Quy nay hlnh thanh tlr' vi~c trlch I~p tlr' IQi nhuan crura phan ph5i theo Ngh! Quyet cua cac co
dong tal D~i hQi dong co dong thu'ong nlen cue Cong ty. Quy nay du'Qc sli' dunq de chi tra tlen
thu'(1ng va phuc IQi cho nhan vlen cua Cong ty theo chinh sach khen thu'(1ng va phuc IQi cua Cong
ty va thu'(1ng cho HQi dong Quan tr] theo rmrc dQ hoan thanh cong vi~c cua tU'ng thanh vlen HQi
dong Quan tr] cue Cong ty.
Bien dQng cua quy khen thu'(1ng, phuc IQitrong ky nhu' sau:
Quy khen thu'(1ng
Quy thu'(1ng ban
Quy phuc IQi dieu hanh quan Iy
~
55 dau ky
Trfch quy trong ky
(Thuyet minh 5(24)
5li'dl,mg quy
So cuoi leV
22.
~
~
Tong
~
9.606.230.996
15.211.447.774
192.750.000
25.010.428.770
15.545.940.140
15.067.260.171
414.900.000
31.028.100.311
~8.649.467 .408}
16.502.703.728
~21.532.845.964 }
8.745.861.981
~64.800.000}
542.850.000
(30.247.113.372)
25.791.415.709
DI/ PHONGPHAI TM DAI H~N
55 du' dl,f phong phai tn':Jdai h~n the hi~n khoan dl,f phong trQ cap thoi vi~c trfch I~p t~i ngay 30
thang 6 nam 2018 va 31 thang 12 nam 2017, voi mltc trfch m~i nam lam vi~c bang mQt nli'a mltc
Iu'dng binh quan thang theo Lu~t lao dQng, Lu~t bao hiem
hQi va cac van ban hu'ong d~n co
lien quan du'Qctrlnh bay (1Thuyet minh 553.
xa
De phl,lCvl,I cho ml,lc dich so sanh 55 li~u tren Bang can d5i ke toan, Cong ty trlnh bay bien dQng
ve dl,f phong phai tra dai h~n trong ky nay va nam tru'oc nhu' sau:
Ky nay
Nam tru'oc
~
55 dau ky/nam
Dl,f phong trong ky/nam
5li' dl,lng trong ky
55 du' cu5i ky/nam
23.
~
32.703.353.501
32.703.353.501
(1.192.327.787)
31.511.025.714
32.703.353.501
QUY PHATTRIEN KHOA HQCVA CONGNGHe
Theo Thong tu' 55 12/2016/TTLT-BKHCN-BTC ngay 28 thang 6 nam 2016, cac cong ty du'Qc phep
I~p quy phat trien khoa hQCva cong ngh~ de sli' dl,lng cho cac ho~t dQng nghien cU'uva phat trien.
Cong ty da trfch quy Khoa hQCva Cong ngh~ theo ty I~ 9,18% cua IQi nhu~n tru'oc thue thu nh~p
doanh nghi~p cho nam 2017. Quy du'Qcsli' dl,lng khi cac ho~t dQng nghien cU'u va phat trien du'Qc
thl,fC hi~n va tien du'QCtra. Trong nam 2017 va 6 thang dau nam 2018, Cong ty v~n chu'a sli'dl,lng
quy nay.
De phl,lCvl,I cho ml,lc dich so sanh 55 Ii~u tren Bang can d5i ke toan, Cong ty trlnh bay bien dQng
ve quy phat tril~n khoa hQCva cong ngh~ trong ky nay va nam tru'oc nhu' sau:
Ky nay
Nam tru'oc
~
SO' dau kY
Dl,f phong trong ky
55 du' cu5i kY
~
20.000.000.000
20.000.000.000
20
20.000.000.000
20.000.000.000
NAM ICY NGHE SUC SAN
CAO TAl CHINH GiO'A NIEN f)Q (Tiep theo)
CONG TV CO PHAN VIET
THUYET MINH
24.
BAo
VON CHU
MAu SO B 09a-ON
SO HO'U
Thay "oi trong vO'n chu
sa hU'u
V5n gop
cua chu so hiitJ
~
SO'du' dau nam tnroc
Lqi nhuan thuan trong narn
Trfch quy dau tu' phat trien
Trich quy khen thu'ong va phuc Iqi
Tarn trich quy khen thu'ong va phuc Iqi tu Iqi nhuan
sau thue narn 2017
So du' dau ky nay
Lqi nhuan thuan trong ky
Trfch quy dau tir phat trien
Trieh quy khen thu'ong va phuc Iqi (Thuyet minh 21)
Chia co We
SO'dU' cuO'i kY nay
QUy dau tu'
phat trien
~
809.143.000.000
28.432.888.063
Lqi nhuan sau thue
ehU'aphan ph5i
~
28.432.888.063
19.444.187.254
809.143.000.000
47.877.075.317
~
53.342.175.026
129.627.915.028
(28.432.888.063)
(23.189.259.920)
(11.800.000.000)
809.143.000.000
Tong
119.547.942.071
72.240.988.077
(19.444.187.254)
(31.028.100.311)
( 56.640.010.000)
84.676.632.583
862.485.175.026
129.627.915.028
(23.189.259.920)
(11.800.000.000)
------------------957.123.830.134
72.240.988.077
__
(31.028.100.311)
____.:(>.::5~6.:.;:.
6;...,;.4-=.0:.,::.0-=.1.::..:0
.:.::_O-=.00=..t...)
--=9;.,;4;,,:1;,:.;.6:;.,:9;,,;:6;.,:..
7:..0::.:7:..:.~9~0=-0
Theo Ngh! quyet D~i hQi dong co dong sO'01/NQ-DHDC thong qua ngay 11 thang 04 narn 2018, D~i hQi dong co dong cua Cong ty da phe duvet phu'dng an ehia co tire
bang Hen m~t tu Iqi nhuan sau thue eua nam 2017 0 mue 7%, tu'dng U'ng voi s5tien la 56.640.010.000 dong. Trong ky, Cong ty da chi tra co tue voi s5tien la
55.980.345.400 dong.
Trong ky, Cong ty da trfch I~p bo sung Quy dau tu' phat trien va Quy khen thu'ong, phue Iqi voi 55 tien Ian Iu'qt la 19.444.187.254 dong va 31.028.100.311 dong tu Iqi
nhu~n sau thue ella nam 2017 theo Ngh! quyet D~i hQi dong Co dong thu'ong nien sO'01/NQ-DHDCD ngay 11 thang 4 nam 2018.
21
CCNG TV CO PHAN VIET NAM KY NGHE sue sAN
THUYET MINH BAo CAO TAl CHINH GiO'A NIEN
£)0 (Tiep
Von cJieu
theo)
MAu
so B Oga-DN
If;
Theo Giay ehU'ng nh~n (fang kv kinh doanh (fieu ehinh, v5n (fieu Ie cue Cong ty la 809.143.000.000
(fang. Chi tiet ve rnenh gia eo phan va sO'co phan cue Cong ty nhu' sau:
ss (1'§u ky
SO'cu51ky
so cO phieu
VOn cO phan (fu'qe
duy~t da phat hanh va
(fang 1u'Uhanh
80.914.300
~
SO'cO phl!Iu
809.143.000.000
80.914.300
809.143.000.000
V5n eo phan chi tiet theo co (fang Ion:
SO cuOi ky
VND
TOng Cong ty Thu'dng M~i Sai
Gon - TNHH MTV
Cong ty CO phan Dinh DlJ'Ong
Nong Nghi~p QuOc te (ANCO)
Cac cO (fong khac
SO dau ky
VND
%
%
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
713
100
201.800.260.000
59.043.960.000
809.143.000.000
24,94
7,3
100
CO phieu phO thong c6 rnenh gia la 10.000 (fang/cO phan, M~i eo phieu phO thong tu'dng U'ng vOi
mQt phieu bieu quyet tal cac cUQc hop co (fang cue Cong tv. Cac eo (fong (fu'qc nhan co tuc rna
Cong ty cong bO vao tUng thai (fiem. Tat ca co phleu phO thong (feu c6 thlt til u'u tiE~nnhu' nhau
(fOi vOi tai san eon I~i cua Cang tv.
25.
cAc KHoAN MVC NGOAI BANG CAN £)01 KE ToAN NIEN
____
Do la My (U50)
Euro (EUR)
26.
£)9
..=:,S,;:_O..::,cu:;.;O:;.;.i
..:.,:kyL.·
--=.S,;:_o..:::(f..=:,au::....:..
190.701,80
453.798,42
79344
BAo cAo BO PH~N
Bao cao ehfnh yeu, bQ ph~n theo Iinh vl/c kinh doanh, (fu'qc dl/a va~ cd cau ba~ cao nQi bQ va
quan IV cua Cong tV.
~
;00-01
---...;
Ket qua ba~ eao bQ ph~n bao gam cac khoan ml,lC phan bo trl/c tiep cho mQt bQ ph~n cling nhu'
cho cac bQ ph~n (fu'qc phan chia theo mQt cd so hqp IV. Cac khoan ml,lc khong (fu'qc phan bo bao
gam tai san, nq phai tra, doanh thu W ho~t (fQng tai chfnh, chi phf tai chinh, chi phi ban hang, chi
phi quan IV doanh nghi~p, lai ho~e I~ khac va thue thu nh~p doanh nghi~p.
:iHAN
IG l'
lEN Hl
Bo phan thee linh vu'c kinh doanh
T
Khi trinh bay thong tin bQ ph~n theo linh vl/c kinh doanh, doanh thu bQ ph~n dl/a va~ linh vl/c
kinh doanh la thit tu'di s5ng, thl/c pham che bien va Iinh vl/c kinh doanh khac.
22
dlr
NA
CONG TV CO PHAN VIET NAM KY NGHE sue sAN
THUVETMINH BAO CAO TAl CHiNH GiO'A NIEN DQ (Tiep theo)
MAu so B 09a-DN
Ky
truce
~
Doanh thu thuan
Thjt tu'di song
Thl/e pham ehe bien
Khac
Gia von hang ban va djch v ...cung cap
Thlt tu'di song
Thuc pham ehe bien
Khi3c
936.042.134.277
973.309.606.724
84.406.602.919
1.993.758.343.920
933.238.752.384
857.344.237.021
84.459.758.062
1.875.042.747.467
800.851.821.257
670.679.736.168
67.728.008.402
1.539.259.565.827
716.696.840.711
601.509.340.778
71.672.935.670
1.389.879.117.159
135.190.313.020
302.629.870.556
16.678.594.517
454.498.778.093
216.541.911.673
255.834.896.243
12.786.822.392
485.163.630.308
Lc;1i
nhuin gQP
Thjt tu'di song
Thl/e pham ehe bien
Khac
27.
DOANH THU THUAN VE BAN HANG VA CUNGCAP DICH VV
Ky nay
~
Tong doanh thu ban hang va cung cap djch v ...
Doanh thu ban thanh pham va hang h6a
1.999 .568.852 .878
Doanh thu eung cap djch vu
8.345.842.012
2.007.914.694.890
Cae khoan giam trU' doanh thu
Chiet khau thu'dng mal
Hang ban b] tra I~i
Doanh thu thuan
28.
Ky
tnrcc
~
1.884.130.098.180
5.410.027 .655
1.889.540.125.835
13.570.497.033
585.853.937
14.156.350.970
13.674.605.381
822.772.987
14.497.378.368
1.993.758.343.920
1.875.042.747.467
GIA VON HANG BAN VA DICH VV CUNGCAP
Ky nay
~
Ky tnrcc
~
<"(
~
~
U HI
Gia von ella thanh pham va hang h6a da ban
Gia von dlch vu da eung cap
1.532.630.241.755
6.629.324.072
1.539.259.565.827
1.384.981.970.959
4.897.146.200
1.389.879.117.159
.·E
'~
A
.~
~
29.
CHI PHi sAN XUAT, KINH DOANH THEO VEU TO
Ky nay
Y1:ID.
~eu,
ChiphfnguyAn
v't~eu
Chi phl nhan eong
Chi phl khau hao tai san co dinh
Chi phl dlch VI,I mua ngoai
Chi phi khac bang tien
1.226.313.567.465
313.375.409.712
20.425.430.538
100.440.937.088
109.686.130.513
1.770.241.475.316
23
Ky tru'oe
~
1.036.223.281.950
301.827.761.303
20.861.084.528
92.276.121.529
158.327.097.369
1.609.515.346.679
