Page 1
rdNc coNG Ty r llloc t-A vu: l'Nav coNG [roA xA uor cHU xcuin vrET NAMcOxc lv cd pnrrN cAl ror DQc Lap - Tqr do - II4nh Phric
s6:5t9 /cPCL.--tcKt'^ ';V/v cong bo thong tin.
7.P. Ho Chi Minh, ngay l0 thang 0B ndm 2016
cONc Bo lrrONG 'r-rN TREN cONc; Trro \c 'r'rN DIEN ru'cunTJV BAN CIIIJNG KIIOAN NI{A NUOC VA SGDCK TPIICM
Kinh giti: - Uy ban Chung khoan Nhd nucrc
- So Giao dich Chu'ng khoan TPIICM.
Cong ty: CONG 'fY CO PFIAN CAT LOI
Md chilng l<hoarr: CLC
J'ru so chinh: Khu CN CftLtri (Curn 2), Duong D, P.Thanh My L,oi, Q.2, 1'p. HCM.
Dien thoai: (08) 31421118 lrax: (08) 31420923 Website: www.catloi.com.vn.
Nguoi thu'c hien cong bo thong tin: Ong Bui TAn Hoa.
Dia chi: Cong ty Co Phin Cat Loi Khu CN CitL.6i, Qu4n 2, J'P. HCM.
Di0n thoai : (08) 37 4211l8 Fax (08) 31420923 .
Loai th6ng tin cong bo: l 24h | 12h . YOu cAu i r BAt thu'ong [Z Oinn ti,
Noi dung thong tin cong bo:
l. Bao c6o tai chinh bfn ni6n narn 2016 dA du'crc so6t xet. (dinh kenr)
'l'hong tin nay cld duoc cong bo trdn trang th6ng tin diQn tu cua Cdng ty vao ngay l0thang 08 ndrn 2016 tqi duong dAn www.catloi.com,vn,
Chfng toi xin carn ket cac thong tin cong bo tren day la dung su that va hoan toirn chiutrach nhiQm tru'oc phap luat ve nQi dung c6c thong tin dd cong bo.
J'rdn trone./.
No'i nhQn:- Nhu lrcn;- l-ulr: V'1. TCI(]'.
NGrIorrHrJc rrrEN coNc Bo THONG T'rNM DOC
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cONc rv cO psAN cAr Lor
BAO CAO TAI crriNrr oA BTJOc SoAT xET
Cho giai do4n tir 0lt0ll20l6 d6.in30l6t20l6
independent member of UHY International
:
Helping you prosper
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cONc rv cO pnAn cAr r,gr934D2, Duong D, KCN C tLfii, 2. TP.HCM
Mqc Lvc
NOI DI]NG
gAo cAo CUA BAN GIAM D6C
sAo cAo soAr xpr rnONG TIN rAr crhur cItla
sANc cAN odr rn roAN GICIA NrpN o0
nAo cAo r euA HoAr oo. Nc KINH DoANH GruA
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C6c thdnh vi6n HQi tt6ng Qu6n tri, Ban Kitim so6t vd Ban m dtic C6ng ty <te diAu hdnh C6ng ty
cONc rY co PHAN cAr Lgr934D2, Duong D, KCN CitLiLi, Qupn 2, TP.HCM
nA<T cAo cUA BAN GIA DOC
Ban Gir[m d6c C6ng fy C6 phAn C6t Lqi (sau dAy gei tat liB5o c6o tai chinh cria C6ng ty tl6 iluqc so5t x6t cho giaitrang 5 d6n trang 39 kdm theo.
HeI DdNG euAN TRL BAN xrnm soAr vA BAN GrA
trong giai do4n tir 0110I/2016 ddn3016/2016 vd dt5n ngdy lap
IIQi tl6ng Quin tri
g ty") d0 trinh b6o c6o niy cirng v6ift 0110112016 tl6n 3010612016. nr
D6c
Icao nay gom:
MiSn nhiQm fi 15/412016
86 nhiOm tt 151412016
86 nhiQm ti 151412016
Mi6n nhi€m fi 1514/2016
86 nhiQm ti 151412016
Mi6n nhiQm ft 1514/2016
Mi6n nhiOm ft 151412016
86 nhiQm tt 1514/2016
Ong Phan Vln Tpo
Ong Biri T6n Hoa
Ong Ct M4nh D4t
Ong Trucnlg Binh An Scrn
Ong Trinh Xudn Quang
Ong Huj'nh Nam
Ban Ki6m sodt
6ng Truong Binh An Scrn
Bd Mai ThiThu Lan
BdNguy6n ThiLan Anh
Ong Ph4m Hiru Tei
OngNguy6n Tht5 Long
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Chi tich
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Thanh vi6n
Thanh vi6n
Thdnh vi6n
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Thdnh vi6n
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6ngNguy6n Dr?c Hanh Ph6 Gi6m <l6c
OngNguy6n Hodng Minh Ph6 Gi6m d6c
cAc sU KrEN sAU NGAv xfr rnfc KV KE roAN
Ban Gi6m ttiic C6ng ty khing tllnh ring kh6ng c6 ss kiQn ph6t sinh sau ngdy kiit thric lc! k6 to6nc6 6nh hu&ng trgng yr5u cAn phii <li6u chinh ho[c c6ng b6 B6o c5o tii chinh cho giai <lo4n tungdy 01/01/2016 ddn ngiry 301612016 kdm theo.
KIEM TOAN VItN
86o c6o tai chinh kdm theo dugc so6t x6t bdi C6ng tyChi nhdnh tpi Tp. H6 Chi Minh.
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cONc ry c6 pnAN cAr r,<n934D2, D, KCN CiLtLtLi, Qufn 2, TP.HCM
BAO CAO CUA BAN GIAM
rru(cn Nurpvr cun naN cLq,M ooc
Ban Gi6m d6c C6ng ty c6 tr6ch nhiQm l6p 86o c6o tii c
30/612016 phin 6nh trung thyc vd hqp li tinh hinh tdi chinhinh cho giai dopn tt 01/01/2016 d6n
ng nhu k6t qu6 ho4t tlQng kinh doanh
. Trong viec l6p 86o c6o tdi chinh
chinh s6ch d6 mOt c6ch nh6t qu6n;
trgng;
hay kh6ng, c6 nhirng 6p dpng sai lqch
chinh hay kh6ng; vd
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vdL tinh hinh luu chuyOn ti6n tO cria C6ng ty trong giai dopnndy, Ban Girlm ddc tlugc y6u cAu phii:
Lga chgn c6c chinh s6ch kO to6rr thich hqp vd 6p dpng
Dua ra c6c ph6n tlo6n vd udc tinh mQt c6ch hqp lf vd
N€u 16 c6c nguy€n t6c kO to6n thich hqp c6 dugc tudn thtrgng yi5u cAn ilugc c6ng b6 vd giAi thich trong b6o c6o
L{p 86o c6o tdi chinh tr€n co sd ho4t <lQng li6n tuc trusE ti6p tpc hopt etQng kinh doanh.
hgp kh6ng th6 cho rdng C6ng ty
J ^^Ban GiSm d6c x6c nh{n r[ng Cdng ty dd tudn thri c6c y6u
chinh.
u n6u tr6n trong viQc lap 86o c6o tdi
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ph6n 6nh hqp ly tinh hinh tai chinh cria C6ng ty d b6t k' di6m ndo vd tlim bio rdns 86o c6o tdi
chinh tudn thri c6c Chudn mgc kO to6n ViQt Nam, ChO d0 kO Vi-€t Nam vd c6c quy clinh ph6p l!c6 li6n quan <l€n viQc l{p vd trinh bdy b5o c5o tdi chinh.
b6o an todn cho tdi sin cria Cdng ty vd vi vf,y thgc hiQn
ph6t hiQn c6c hdnh vi gian lfln vd sai phpm kh5c.
GiSm d5c cfing chiu tr6ch nhiQm ctimbiQn ph6p thich hqp tl6 ngdn ch[n vd
Ban Gi6m tltic cam k6t ring, COng ty tl6 tu6n thri viQc c6ng th6ng tin theo quy dinh tai Thdng tus6 tssizotslTT-BTc ngiry 0611012015 c]iuaBo Tdi chinhthi trucmg chimg kho6n.
ri i .^ ^ | A ,ddn v€ vi€c cOns bo th6ne tin tr€n
Gi6m tISc
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CAHCM-BCSX
sAo cAo soArrnONc rrN rAr cHiNru cI
Kinh sfti: Cic Cd Ddng, ffQi eiiog Quin trivi Ban
Cdng ty Cd phin Cdt Lqi
Chirng t6i dd so6t x6t 86o crlo tdi ohinh gifra ni0n tl6 kdmlQp ngdy 08 th6ng 8 ndm 2016,ttr trang 5 d6n trang 39,
301612016, 86o crio k6t qui ho4t clQng kinh doanh, I]6oth6ng ktit thric cirng ngdy vd BAn thuyiit minh b5o c6o tdi c
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)Ban Gi6m ilOc C6ng ty chiu tr6ch nhiQm v€ viQc l4p vd trichinh cria Cdng ty theo chuAn muc k6 to6n, ch6 d0 kt5 tod
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nhiQm vC ti6m so6t nQi b0 md Ban Gi5m d6c x6c dinh ldbdy b6o c6o tdi chinh khdng c6 saiL s6t trgng y6u do gian
Trdch nhi6m cia Ki6m toin vi6n
Tr6ch nhi€m cira chfing t6i ld tlua ra k6t lu4n v€ b6o c6o
so6t x6t cria chring t6i. Chring tOi de thuc hien cdng viQc
hqp d6ng dich vu so6t x6t sti Z+tO - So6t xdt th6ng tindQc lflp cria dcm vithgc hiQn.
Cdng viQc so6t x6t thdng tin tdi chinh gita ni6n ilQ bao g6mi r. A | _ , . | | .^ ;. / A
y6u ld ph6ng vdn nhirng ngudi chirLr tr6ch nhiQm vO c6c vdn ,
ph6n tich vd c5c thri tuc so6t x6t kh6c. MQt cuQc soft x6tki6m to6n du-o. c thgc hiqn theo c6c chuAn mUc ki6m toan VitOi dat du-o. c sg tldm b6o rdng chring tOi sE nh{n bitSt ituo. c
ph6t hiQn trong mQt cuQc ki6m to6rr. Theo d6, chring t6i
K5t tufln cria Ki6m todn vi6n
Cdn cf trdn k6t qu6 so6t x6t cira chring tdi, chirng tdirdng b6o c6o tdi chinh gifia ni6n ttQ clfnh kdm kh0ng phdn
t .. , r. rc4nh trgng y6u, tinh hinh tdi chinh cria Cdng ty C6 ph6n
hogt dQng kinh doanh vd luu chuyi5n tiAn tQ cta don v! cho
Gi6y chung nhf,n DKHN ki6m to6n s6:1496-2014-112-l
Thay mfit vd ctgi diQn chocONc TY TNHH KIEM TOAN VA TTIvAN UHY ACATp. Hi Chi Minh, ngqy 08 thdng I ndm 2016
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Ghi nh5nh Hii Chi Minh: - 46 Truong Quyen,
_ , Phuong 6, Qu6n 3, TP. H6 Chi Minh, ViQt NamTel: +84 28 3820 4899 *Fax: +84 28 3820 4909Website: www.uhyaca.vn
phi hqp v6i chuAn kt5 to6n, cnt5 oO k6 to6n (doanh
vd trinh bdv b6o c6o tdi chirrh
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CHI NHANH TAI TP.HCM
TA NIBN DO
iim ttiic
cria C6ng ty C6 phdn C6t Lgi, ilugc). ^" ^ tl. r;gdm Bing cdn d6i kO torin tgi ngiy
luu chuyi5n ti6n tp cho kj'k6 to6n 06
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i chinh gita ni€n d0 dUa tr€n k€t quix6t theo Chudn mUc Vipt Nam vG
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co bin c6 ph4m vi hep hcm mQt cuQc
Nam vd do v4y kh6ng cho phdp chring
ch ctrc v6n dO trgng y6u c6 th6 dugcdua ra j ki6n ki6m torln.
th6y c6 v6n dA gi khitSn chring t6i cho
trung thgc vd hqp ly, tr€n c6c khiaLgi t4i ngity 301612016, vd ktit qu6
kO to6n 06 th6ng k6t thfc ctng ngdy,
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cONc rv c6 pnAN cAr lor
rAr sAN
r,q.r sAN NcAN n4Ntidn vi c6c khoin tucrng tluang ti6n
I len
Cic khoin phii thu ngin h4n
Phii thu ngin h4n cria kh6ch hdng
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Phii thu ngin h4n kh6c
Hing tdn khoHdng tdn kho
Tiri sin ngin h4n khdcChi phi tri tru6c ngan h4n
Thu;5 vd c6c khoAn kh6c phdi thu Nhdnucvc
rAr sAlv DAr HANTdri sin cii Aion
Tii sin cti dintr hiiu hinh- NguyAn gid- Gid tri hao mdn luy ke
. A !. | ^l'I'rii sdn c6 dinh v6 hinh
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Tii sin d& dang dii h4n
Chi phi xdy dpg co bin dd dang
Diu tu tii chinh ddi h4n^l t .DAu tu g6p v6n vdo c6c <lcrn vi kh6c
TONG TAI SAN
D, KCN CAtLAi, Qudn 2, TP.HCM
BANG cAN Dor rn roAN c A NIEN DOTqi ngay 30 thdng 06 2016
BAO CAO TAI CHII{Hdopn tu 0ll0l12016 d6n30l612016
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186.977.427.048
4.620.558.473
240.t80.975
550.74r.597.127
550.741.597.r27
1.129.721.675
r95.252.680
934.468.995
98.897.680.146
78.124.359.895
71.803.685.668
531.379.108.897
(459.575.423.229)
6.320.674.227
17.370.929.799
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523.320.251
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20.250.000.000
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624.732.378.289
9.383.200.766
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182.L96.252.7s0
180.551.322.444
1.556.010.306
88.920.000
431.694.866.732
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t.341.010.702
114.337.520.819
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530.344. I 25.549
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20.250.000.000
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849.469.483.725 739.069.899.108
minh dinh kdm ld mQt bQ phQn hqp thdnh cita Bdo
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cONc ry cO pHAN cAr r,or
NGUON VON
Ng rnAr rnANg ngin h4n
Ph6i trd ngudi b6n ng6n h4n,(.Thud vd c6c khoin phAi nQp Nhd nudc
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Phii tri ngin h4n khdc
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colrc ry c6 pnAlq cAr lorD. KCN CAtLfLi. 2. TP.HCM
Chi tieu
Doanh thu bin hirng vir cung cAp dich vg
C6c khoin gi6m trt doanh thu
Doanh thu thuffn bdn hirng vir cung c6pdich vg
Gi6 v6n hing bdn
Lgi nhu$n gQp vO b6n hing vA cung cfpdich vg
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chi phi thuis T-NDN hien hdnh
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Lgi nhufln sau thu6 thu nhQp doanh nghiQp
Lfli co bin tr6n cd phiiiu
Lii suy giim tr0n c6 phiOu
nAo cAo TAI CHINHiilo4n tu 0l/01/2016 d6n 30l612016
Tir 01/01/2016 Tir 01/01/2015d5n30/6/2016 diin301612015
853.945.166.731 774.t32.542.657
853.945.166.731 774.732.542.657
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Cho giai doqn tir 01/01/2016 30/06/2016
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Page 10
cONc ry co pnAN cAr r,gr934D2, Dudng D, KCN CAILA| Qufln 2, TP.HCM
sAo cAo LuIi cHuYrN rrtN r(Theo phwong phdp
Cho giai doqn t* 0I/01/2016
Chi ti6u Mn Thuy6trii rninh
Luu chuy6n ti6n tir hoSt ilQng kinh doanh
Lgi nhuSn trudc thu6 01
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GaD/16 c5c khoin ch6nh l€ch tl giS h6i 04
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TIng, gi6m c6c kho6n ph6i thu,lTing, giim hdng t6n kho
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Ti€n chi khSc ttr ho4t dQng kinh doanh l7Lwu chuyin fiin thuhn fir hogt itQng kinh 20
doanh
Luu chuy6n tidn tir ho4t itQng tIAu tuTi6n chi tt€ mua sim, xdy dpg TSCD vd 2lc6c tdi san ddi han kh6c
-.1 1Ti€n thu l6i vay, c6 tuc vd lgi nhufn 27
tlugc chia
Lwu chuyin fiin thudn fir hogt itQng iliu 30
tt
BAo cAo TAI cHiNHgiai tlopn tu 01/01/2016 d6n 301612016
05
06
07
08
09
10
11
GII/A NIEN DQ.,/.,nep)30/06/20 I 6
Tir 01/01/2016d6;n30/612016
VND
Tt 0l/01/20L5d6n30l612015
VND
4s.898.592.658
13.457.929.405
274.s80.167
(3.449.84s)
(224.s14.486)
9.287.345.716
68.690.483.615
(e.11s.910.314)
(50.51 1.162.635)
53.074.317.385
59.61s.211.163
t7.067.544.27214.538.270.767
(27.323.sr6)
(r4s.242.s26)
9.402.874.628
100.451.334.788
(9.23s.372.03e)
(r19.046.730.39s)
28.763.997.696
(78.20s.34r)(9.394.426.44s)
(r2.s76.307 .126)
21.300.000
(s.320.663.148)
(26.41s.072.0r0)
24.774.374(e.3r7 .20s.ss6)(7.389.442.884)
10.000.000
(s.153.049.3ss)
40.312.804.630
(r.627.703.s99) (2.03r.149.443)
145.242.526 224.514.486
(1.482.46r.073) (1.806.634.9s7)
Cdc Thuy€t minh d{nh kim ld mQt bQ phdn hqp thdnh cira Bdo
)ti*t,-4
\
Page 11
cONc ry cO puAN cAr r,ol934D2, Dudng D, KCN CiLtLAi, 2. TP.HCM
nAo cAo rAr crriNHiai tlo4n nr Oll}Ilz}tO Otin 301612016
gAO cAo LUTT CHIIYEN TIIN TE G A NrtN Dg (rrEP)(Theo phwong phtip gi t
"plCho giai doqn th 01/01/2016 d\n
Chi ti6u
Luu chuy6n tidn tir ho4t itQng tdri chinhTi6n thu tri tli vay 33
-.x ATi6n trd ng gdc vay 34
CO tric, lgi nhu$n dd tri cho chrh sd htu 36
Luu chuydn fiin thuin tt hogt ilQng tdi 40
chfnh
Luu chuy6n tidn thuAn trong k) 50
Tidn vi tuong tlucrng tiOn tldu kj 60 5
Anh huong cira thay aOity gianOi eoai 6lri.quy ool ngoal t9
Tiijn vi tuong tlucrng tiiin cuiii k9
M5 Thuy6t
^ .,so lrl|nnTir 01/01/2016d6n30/6/2016
VND
818.879.448.611
(767 ,294.64s.3s4)
(26.207 .660.000)
25.377.143.257
(2.520.389.826)
9.s83.200.766
(492,6se)
Tir 01/01/2015
diin3ot6t2otS\TND
693.339.474.052
(678.987 .469.47s)
(26.207 .8r5.325)(1 1.8ss.810.748)
26.650.358.92s
6.679.1s1.730
307.263
6.862.318.281 33.329.817.918
Cht Minh, ngay 08 thdng 8 ndm 2016
Nguiri lfp bi6u
Ph4m H6ng Trudng
K6 to6n tru&ng
vlc Y
3( ctt
i)rt6t
Cdc Thuy€t minh dinh kdm ld mQt bQ phQn ho. p thdnh crta Bdo
Page 12
1.1
cONc ry c6 pnAN cAr r,or934D2,D D, KCN CitLii, Qufln 2, TP.HCM
rnuYnr MrNH nAo cAo rAr cniNn., /(Cdc thuyAt minh ndy ld bO phdn ho.p thdnhvd cdn duqc d7c
l.
nAo cAo rAr cnirvngiai do4n fi 0ll0ll20l6 tltin 301612016
thdi voi Bdo cdo tdi chlnh kDm theo)
Thuiic 16 Viet Nam nim git 6.683.040i r.x , A t^ ! .-
von oleu lg; cac co oong Knac nam gluhi€m49%v6n diAu lQ.
TRONG KV K6 TOAN C6 ANH
o4c orinn HoAT D9NG cuA DoANH NcHrD
HiNH TIITIC SOHI]U V6N
C6ng ty C6 phAn C6t Lqi (sau d6y ggi tit lir "C6n ty") dugc chuy,Sn d6i tr) Doanh nghiQp
Nhd nu6c - Xi nghiQp In Bao bi vi Phu liQu T 16 theo Quy6t tlinh sO 184/2003/QD-BCN ngdy l3lIll2003 cria BQ trudng BQ Cdng n iQp (nay ld BQ C6ng thuong). Cdng ty
doanh s5 +to:oozto6 do Sd Kr5 hoachdang hopt <l6ng theo gi6y Chr?ng nhfln Ding kj kivd DAu tu Thdnh pnO UO Chi Minh c6p ngdy (tl[ng ky nn dau ngity 1910212004).
t.2
1.3
V6n di6u l0 cria COng ty ld 131.038.300.000 ddnggi6 ld 10.000 ddng/c6 phAn. Trong il6: T6ng c6ngc6 phAn tucmg ung 66.830.400.000 ddng, chit5m 51
hia thanh 13.103.830 c6 phAn v6i mQnh
6.420.790 c6 phAn tuong img64.207.900.000 cl6ng,
Try sd giao dich cria C6ng ty d[t tai s6 934 Duong D, Khu COng nghiQp C6t Lii,Phucmg Th4nh M! Lgi, Qu4n 2, Thanh pnO ffO Cni inh.
Ngdy 18 th6ng 10 nlm 2006, c6 phi6u cira Cdng cl6 chinh thrtc dugc ni6m yt5t t4i Trungtheo Gi6y phdp sd 64ruBCKGPNY do
ld: CLC.tdm giao dlch Chung khoSn Thanh ph6 Hd Chi MiUy ban Chimg khoSn Nhi nu6c c6p v6i md cd ph
LINH WC KINH DOANH
Linh vgc kinh doanh cta C6ng ty ld sin xu6t vd th
HOAT D9NG SAIV XUAT KINH DOANH
Hopt dQng sin xu6t kinh doanh chinh cria C6ng ty
o In trdn bao bi;. Sin *uAt, mua b6n vflt tu phgc vp Cdng
o M6i gi6i thuong mpic Dich vp iry th6c xu6t nhpp khau
Mua b6n h6a ch6t (trir h6a ch6t dEc tr4i ), gi6y, mdng PO-PP, hdng kim khi
<liQn miy, m6y m6c thiCt bi co khi, nguy6n
Cho thu€ nhd xu0ng, kho b6i, vdn phdng.
s6n xu6t ctAu lqc thui5c 16;
1.4 CHU KV SAN XUAT. KINH DOANH THONG TH
Ho4t itQng kinh doanh chi ytiu cria Cdng ty ld sinTheo ef6 chu kj,s6n xu6t kinh doanh thdng thudng
thuong xuy€n, li6n tpc nhi€u dn trong th6ng.
l.s DaC Dr6M HOAT DQNG CUA DOANH NGHIHU6NG ONN NAO CAO rAr CHINH
bao bi thu6c 16 vd dAu loc thu6c 16.
ia Cdng ty ld ngdn ngdy vd quay vdng
Linh vgc kinh doanh chinh cria C6ng ty ld sin xu6t bi thu6c 16 vd dAu lqc thu6c 16. Theo
d6 gi| th! trudng bi6n dQng cria c6c sin phAm sd 6nh huong lcm d6n doanh thu. B6n
c4nh d6, tinh hinh vi s5 luong cdc nhd sin xu6t ngdnh ngdy cdng gia tdng cfing ldm
6nh huong d6ng k0 d6n k6t qui ho4t dQng kinh cria C6ng ty.
l0
1\,IIiE
\L
t
Page 13
rHUYfr MrNH nAo cAo rAr cniNu gryry(Cdc thuyAt minh ndy ld b0 phdn hqp thdnh vd cdn duqc dpc
CONc TY cO PHAN cAT LOI934D2, D, KCN CifiLfii, Qu4n 2, TP.HCM
gAo cAo TAI cIIiNHgiai do4n ti 01/0112016 tl6n 301612016
thoi v6i Bdo cdo tdi ch{nh kdm theo)
(rrEP)
B6o c6o tdi chinh cho nlm tdi chinhi€m toan. SO tiQu so s6nh h€n Br4o c6o
ti€n tQ ld s6 fieu trdn B6o c6o tii chinh
c xp roAN
01 vd k6t thric ngdy 3l th6ng 72 ndm
ngdy 0 1/0 l/2016 dln ngity 301 612016.
(\rND).
li6n k6t vd c6c tlon vi truc thudc
r.7 TUYTN B6 vi xuA xAnc So SANH THONG TR$N BAo CAo rAr crrixrr
1. DAC DrfM HOAT DQNG CUA OO.q.NH NGHrE
I.6 CAU TRUC CUA DOANH NGHIEP
Cdng ty kh6ng c6 c6c C6ng ty con, C0ng ty liOn
h4ch to6n php thuQc.
SO tiQu so s6nh tr6n Bing cdn d6i kii to6n ld s6 li€u, a. ., ,k€t thric tpi ngdy 3lll2l20l5 cria C6ng ty dd tluqc
KV KE roAN, DoN vI Tr0N TF sr/ DUNG
ri xf TOAN NAM
K' kC to6n nlm cria C6ng ty bat dAu tir ngdy 01
Duong lich.
B5o c6o tdi chinh kdm theo tluqc hp cho giai do4n
DON vI rrtN rp srlnqNc rRoNG xf roAN
Don vi ti6n tQ sri dgng trong k6 toSn ld DOng ViQt
cHUAN Mr/c vA cuf D0 Kf roAN Ar uqN
cHE DQ rn roAN Ap ouNc
cAc crriNH SAcH xn IOAN CHU YEU
Sau ddy ld nhirng chinh s6ch k6 to6n quan trgng d
c6o tdi chinh ndv:
kdt qui ho4t tlQng kinh doanh vd B5o c5o luu ch
cho giai ilopn tu ngdy 0l/01/2015 tl6n ngdy 3 15 cira C6ng ty tld tlugc so6t x6t.
)
2.1
3
3.1
",.
Cdng ty 6p dpng Ch6 dO 16 to6n doanh nghigp hdnh theo Th6ng tv 20012014/TT-BTC
ngiry 22/1212014 ("Th0ng tu 200") vd Thdng tu 5 l6lT-BTC ("Th6ng tu 53") cta B0 Tdi
chinh ngdy 211312016 sria c16i, bd sung mQt s6 tli6u Th6ng tu 200.
3.2 TUytN BO VE VrEC TUAN THU CHUAN Mr/. C TOAN vA cHE De KE TOAN
ViQt Nam hiQn hanh aC tap ve trinh bdy
l6 tl6n ngity 30/612016.C6ng ty tuan thri c6c ChuAn mpc vir Ch6 dO fe toa
c6c 86o c6o tdi chfnh cho giai doan tt ngdy 0l/01
cAc Lo4.r ri crA nor ooAr Ar ugNc rRoNG
Cdng ty rlp dgng trong viPc lap 86o
TOAN
NgAn hing llra chgn ty ei6 d€ 6p dpng trong ki5 ld Ngdn hdng TMCP Ngo4i Thucrng
hdng TNHH MTV Shinhan ViQtNam.
il
4.1
TP.HCM, Ngdn hdng TMCP COng Thuong vd N
tiL
,il{U
:A
?t
Page 14
4 cAC cHiNH sAcH xn roAN cuu yfu Grnp)
4.r cAc loAr r{' crA n6r ooAr Ap nUNc rRoNG TOAN (TrEP)
Ty gi6 giao dich thUc t6 6p dsng khi ghi nhdn vd nh gi6 lai tdi sin ld fj gi6 mua ngo4i tQ
g xuy6n c6 giao dich tai thdi tli6m lapcria ng6n hdng thuong mAi noi doanh nghiQp th86o c6o tdi chinh. DOi vdi c6c kho6n ngopi tQ grii hdng thi tS, ei|thsc t6 khi tt6nh gi6lpi ld fj gi6 mua cria chinh ngdn hdng noi doanh md tdi khoin ngo4i tQ.
Tj girt giao dlch thgc t6 khi d6nh gi6lai c6c mpc tidn tQ c6 g6c ngopi tp <lugc ph4n
loai ld ng ph6i tr6: ld ty gi|bhn ngo4i tQ cria ngdn g thuong mpi noi doanh nghi€p thudngxuy€n c6 giao dich tai thoi <li6m lflp B6o c6o tdi chi
Ty gi|giao dich thgc t6 eOi vOi c6c giao dfch bing goai tQ ph6t sinh trong lcj,khi ghi nhan
cONc rY co PHAN cAr Lor934D2, D, KCN C6tLAi, Qudn 2, TP.HCM
eAo cAo rAr cninni tto4n tt 0ll01l2}l6 d6n 301612016
thdi vdi Bdo cdo tdi ch[nh kdm theo)
Tdi khoin ti6n ngopi tQ vd 6p dung.ffNq Tni kho6n ti6n. Ri6ng trudng hqp
THUYET MrNH nAO CAO TAr CHiNrr (TrEp)', :'(Cdc thuy€t minh ndy td b0 phdn hqp thdnhvd cdn duqc doc
ng phii thu ld E ei6 mua cria ng6n hdng thu<rng
thanh to6n t4i thoi <li6m giao dlch ph6t sinh. Tj'thu cta kh6ch hdng ld fj gi6 ghi sO thgc t.5 dich
gi6 ghi sd binh qudn gia quydn ilugc 6p dqng b€n., .r ,,.gi6 giao dich thUc t6 khi ph6t sinh c6c nghiQp vp
i noi doanh nghiQp chi dinh khSch hang
6p dsng khi thu h6i c6c khoin ng phiicho timg c16i tuqng kh6ch ng. Trudng
hqp kh6ch ng c6 nhi6u giao dlch thi fj' giri thgc clich danh dugc x6c <I!nh ld fj gi6 binhqudn gia quy6n di <tQng citc giao dich cria khr{ch ng
Khi ph6t sinh c6c giao dich bing ngo4i tQ, k6 to6n uy d6i ngoai t€ ra Ddng Vigt Nam. Tf
rut qu! ti6n m{t bing ngo4i tQ grii vio Ngdn hingty gi6 ghi s6 k6 to6tt.
i <lugc quy <I6i ra Ddng ViQt Nam theo
4.2 I.IOC TiNH XE TOAN
ViQc l$p 86o c6o tdi chinh tu6n thri theo cac mgc K6 to6n ViQt Nam y6u cdu Ban
Gi6m d6c phii c6 nhiing u6c tinh vd gii tlinh 6nh il6n sd li€u b6o c6o vA c6c c6ng ng,
tdi s6n vd viQc trinh biy c6c kho6n c6ng ng vi tA sin tidm tang tai ngiy lfp B6o c6o taichinh cfing nhu cic sO tieu b6o c6o v6 doanh thuph6t sinh thuc t6 c6 th6 kh6c vdi c6c udc tinh, gi6
i phi trong su5t nam tdi chinh. SO tiQu
ddtra.
cONG cV rAr cHiNH
C6ng cp tdi chinh g6m tdi sin tdi chinh vi no phdi tdi chinh duo. c ph6n loAi phtr hqtp vdiTh6ng tu 21012009/TT-BTC ngiry 0611112009 ctamuc k6 to6n Qu5c tt5 vd trinh bdy b6o c6o tdi chinhtii chinh"
tdi chinh huong din "Ap dgng chuAn
d thuydt minh th6ng tin d6i v6i C6ng cu
Ghi nhQn ban etdu
Tpi ngdy ghi nhpn ban dAu, tii sAn tdi chinh elugc
giao dich c6 li6n quan trgc titip <t6n viQc mua simi nhfln theo gi6 g6c cQng v6i c6c chi phi
san tdi chinh d6
Tdi sin tdi chinh cria C6ng ty bao gdm tidn, c5c,.1tuong tluong ti6n, c5c kho6n ddu tu
ngin h4n, c6c khoin dAu tu ddi hpn kh6c, c6c
kh6c.
phii thu kh6ch hang vd tdi sAn tdi chinh
\2
li(
'fl
rlL,ttlclT
I
Page 15
THUvET MrNH sAo cAo rnr cnixu (rmp)., 1.(Cdc thuyAt minh nay h bA phdn hq thdnh vd cdn duo. c dpc
cONc rY c0 PHAN cAr Lgr934D2, Duong D, KCN CAtLAi, Qudn 2, TP.HCM C
BAo cAo TAI cTIINIIgiai do4n ft 0110112016 d6n 301612016
thdi voi Bdo cdo tdi chinh kdm theo)
ghi nhfln theo gi6 g6c tru tli c6c chi
h c6ng ng tdi chinh tl6.
phAi tr6 ngudi ban, phii tri kh6c, c6c
cira c6ng cq tai chinh phtlc hqp.
t4i qu!, ti0n gui ngdn hdng kh6ng kji6n grii ngdn hdng c6 kj han gtic kh6ng
chuyi5n d6i dA ddng thdnh c6c kho6ngi|tri chuydn tl6i cria c6c khoan niy.
I CHiNH
4 clrc cHiNH sAcn rf roAN cuu yfu (rrtp)
4.3 coNc cU TAr cHiNH (TrEP)
T4i ngdy ghi nh4n ban dAu, ng phii tr6 tdi chinhphi giao dich c6 li€n quan tryc ti6p d6n viQc ph6t
Nq ph6i tri tdi chinh cria C6ng ty bao g6m cdc
kho6n ng, c6c khoin vay vd chi phi phhitrh.
Ddnh giti lgi sau lin ghi nhQn ban ddu
c6 s6 du cAn clugc trinh bdy vd cdng bd theo y6u
TITN VA CAC XTTOAN TUONG DTIONG TIfiN
Ti€n vd c6c khoin tucrng tluong ti6n bao gOm ti€n
h4n, ti6n tlang chuy6n, c6c khoin kf cugc, ky qu!,qu6 03 th6ng c6 khi n[ng thanh khoin cao, c6 khitidn x6c ttlnh vd it rrii ro li6n quan d6n viQc biiin
4.5 NGUYNN TAC x6 TOAN CAC KHOAN DAU TI/
dr,r phong t6n th6t dAu tu.
4,6 HANG TON KHO
HiQn tai, chua c6 quy tlinh vC d6nh gi6laic6ng cp
C6ng cg tdri chinh phrfrc hgp
i chinh sau ghi nhan ban tldu.
Trong giai clopn ft 0l/0112016 di5n 3016/2016 cliua ty khdng ph6t sinh cflng nhu kh6ng
l,C6c khoin ddu tu vdo dcrn vi kh6c gdm c6c khoin u tu g6p v6n v6i mpc dich ndm gifi l6u
i6 g6c, bao gOm gi6 mua cQng c6c chiddi. Gi6 phi c6c khoin diu tu tlugc phin 6nh theo. ..tphi li6n quan trgc ti6p i16n viQc ddu tu. Thoi tli6m
han ld thdi di6m chinh thric c6 quydn sd hiru. Khii nh0n c6c khoin ddu tu tdi chinh ddi
p 86o c6o tdi chinh, COng ty x6c tlinhgi|trikhoin ctAu u bi t6n th6t cin cr? vdo 86o c5o i chinh cria b€n nhfln etAu tu dC trich lap
Hdng tOn kho ilugc x6c tlinh tr6n co so gi6 thdp giaa giirgiSc vd gi6trithuAn c6 th6 thuc
hign duqc. Gi6 g6c hdng t6n kho bao gdm chi phi. ..r,
quan tryc ti€p kh6c phrit sinh tl€ c6 tlugc hdng t6n
trithuAn c6 thrS thuc hiQn clugc ld gi|biln udc tinh
ua, chi phi chi5 bi6n vd c6c chi phi li6n
d dia tli6m vd tr4ng thdi hi€n tai. Gi6
ria hdng tdn kho trong hj, s6n xu6t kinh
doanh binh thucrng tru chi phi u6c tinh tl€ hodn t
ti6u thp chring.
sin phAm vd chi phi u6c tinh cho viQc
Gi6 hdng xu6t kho tlugc tinh theo phuong ph6p b qu6n gia quydn thdi tti6m. Hdng t6n
kho tlugc hach to6n theo phuong phSp kd khai thui g xuyen.
Cdng ty trich lQp ds phdng gi6m gi6 hdng tdn khi c6 nhirng bing chung tin cdy v€ sU
t3
suy gi6m cin gi|tri thudn c6 th€ thuc hi0n dugc so i gi6 g6c cria hdng tOn kho.
.1r
0r{f
rI,l1l
.fl
F-
Page 16
cONc ry c6 pnAN cAr r,crr934D2,D D. KCN C6tL6i. 2. TP.HCM
nAo cAo rAr cnirvrgiai do4n fi 0ll0l/20t0 dtin 30/6/2016
thdi voi Bdo cdo tdi ch{nh kim theo)
ruuynr MrNH nAo cAo TAr cHiNH (TrEp)', : '(Cdc thuy€t minh nay h bA phqn hqp thdnh vd cdn duqc doc
cAc cuiNH sAcH KE roAN cnu vfu
4.7 TAI sAN c6 oINu uuU niNn vA HAo MON
Tdi sdn cO tlinh hiiu hinh cluo. c trinh bdy theo n gi6 tru gi|trihao mdn lfly k6.
Nguy6n gi6 tdi sin cti tlinh htu hinh bao gdm gi6 vd todn b0 c6c chi phi li6n quan kh6c
li€n quan tryc titip tt€n viQc tlua tdi sin vdo tr4ng
Tj, lQ khAu hao du-o. c x6c dinh theo phucmg ph6p
udc tinh cria tai sin, phi hqp v6i t'j, lQ kh6u
sln sdng sri dgng.
th[ng, c[n crl vdo thdi gian sr] dgng
45/20BTT-BTC ngdy 25104/2013 cria BQ'lfdi chkh6u hao tdi sin cO Ainn.
dd dugc quy dlnh tgi Th6ng tu s6
vO chiS dQ quin lf, sri dpng vi trich
Tdi san c5 ditrn hiru hinh tlugc kh6u hao theo ph6p tlucrng thing dga tr6n thoi gian
hiru dpng u6c tinh cria tdi sin. Thdi gian kh6u hao th6 nhu sau:
Sai nlm khAu haoLo4i tii sin- Nhd cira, vSt kiiin truc
- M6v m6c. thi6t bi
- rnuong tien uan iai
- fhitit bi, dsng cp qu6n lj
4.8 rAI sAN C6 DINH vO rrinu VA HAO MON
Tdi s6n c6 Ainfr vd hinh ld gi5 tri quydn sri dsng d6t ha C6ng ty ilugc giao trong thdi han 50
ndm. Quy6n srt dr,rng <t6t ndy <Iuo. c trich kh6u trong32 nlm theo c6ng vdn s5 tOOOg
TC/PC ngity 20 th6ng 09 ndm2004 cria BQ TAi chi
Tdi sin c5 einn v6 hinh kh6c du-o. c xdc dinh thoi gi kh6u hao tiu2 dln20 nim theo Th6ns
tu sO 45/2013/TT-BTC ngiry 25/0412013 cira B0 Te chinh.
4.9 cHr PHi xAY DLING CO BAN D6 DANG
C5c tdi sin dang trong qu6 trinh xdy dpg phpc v mpc <lich sin xudt, cho thu€, qu6n trlho{c cho bet k} mqc dich nio kh6c tluqc ghi nhan gi5 g5c. Chi phi ndy bao g6m chi phi
dich vp vd chi phi hi vay c6 li6n quan phn hqp chinh sSch kO to6n cria C6ng ty. Vigctinh khdu hao cia c6c tdi sin ndy dugc 6p dpng gi nhu v6i c6c tdi sin kh5c. bdt tldu tukhi tdi sin d vdo tr4ng th6i sin sdng sri dpng.
vAY vA Nq PHAT rnA rnufi rAr cniNn
Phin 6nh c6c khoAn tidn vay, ng thu€ tdi chinh vd inh hinh thanh toin c6c khoin ti6n vay,12 th6ng k6 ti thdi <li6m lfp 86o c6o tdi
5 -2s2,5 - 18
3 - 11
1,5 - 12
4.10
ng thu6 tdi chinh. C6c khoan c6 thoi gian tri ngchinh, sd du-o. c trinh bdy ld vay vd ng thu6 tdivdng 12 thSng tiiip theo kr5 tu thdi di6m lfp 86o
thu€ tdi chinh ngin han d6 c6 k6 ho4ch chi tri.
ddi h4n. C5c khoin dt5n h4n tri trongtdi chinh, ducv. c trinh bdy ld vay vi ng
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Page 17
Vdn il6u tu chria chri sd hfiu tlugc phin 6nh theo vOn thgc t€ chri so hiru dd g6p, khOng
sd hiru. Khi nhd dAu tu g6p vdn bingghi nhin theo s5 cam k6t, s0 phii thu cria c6c ch
ngo4i tQ theo ti6n tlQ, Cdng ty s€ 6p dpng tj' gi6 gi dich thUc ti5 tai tung thdi di€m thgc g6p
<t0 quy d6i ra ViEt Nam D0ng vd ghi nhQn vdo v6n tu cta chri so hfru, th[ng du vOn c0.l . a
phdn (n€u c6). Truong hqp nh4n v6n g6p b[ng tdi thi phin 6nh tdng V6n diu tu cfia chtso hiru theo gi6 d6nh gi5 lpi cria tdi sin du-o. c cac g6p vtin ch6p nhfn.
V5n g6p c6 phdn cria cdc cO d6ng <tugc ghi theo thuc t6 ph6t hdnh c6 phii5u, dugc phin5nh chi titit theo hai chi ti6u ri6ne nhu sau: V5n cta ch0 sd hiru vd thang du v6n cd
phAn: V6n g6p cfia chri sd hfru ducv. c phin anh mQnh gi6 cria c6 phi6u d6ng thdi duqc
theo ddi chi ti6t eOi vOi c6 phitiu ph6 thdng c6 bitiu quy6t vd cO phiiiu uu ddi. Cdn
th[ng du vtin c6 phdn phAn 6nh khoAn ch6nh lech..2(k6 ci c6c trubng hqp t6i ph6t hdnh cd phi6u qu!).
ita mQnh gi6 vd gi6 phht hdnh c6 phitSu
4.12 cHr NHaN DOANH THU, CHI PHi
cdNc rY cO PHAN cAr Lor934D2, D, KCN C6IL6L 2, TP.HCM
nAo cAo TAI CHiNHi do4n ft 0ll0ll2O16 di5n 30/612016
thdi voi Bdo cdo tdi chinh kim theo)
h6n tlugc c6c lgi ich kinh tC c6 the x6c
tlinh theo gi6 trf hqp ly cria c6c khoinkh6u thuong mai, gihm gi6 hdng b6n,
x6c elfnh tr6n s6 du c6c tai khoin tidn
THUYET MrNH nAO CAO rAr CniNn Grtp),:(Cac thuy€t minh nay ld bq phQn hqp thdnh vd cdn duqc dQc
4 clc cHiNH sAcn xf roAN cnt ynu Grfp)
4.rt NGUYEN TAC GHr NHaN VON CnU SO HIIU
Doanh thu dugc x6c tlinh khi C6ng ty c6 kh6 n[ngttinh mOt c6ch ch6c chin. Doanh thu thuAn duo. c
dd thu ho[c s€ thu du-o. c sau khi tru c6c khoin chi
Ldi ti6n gfri dugc ghi nhfln tr6n co sd d6n tich,
^. ,gfti vd ldi sudt 6p dsng cho ttmg thdi k'.
hdng b6n bi tri lai. D6ng thdi doanh thu duo. c ghi khi thoi mdn c6c diAu ki€n sau:
Doanh thu bdn hdng
Doanh thu <lugc ghi nhfn khi ktit qui giao dich ho6 tlugc x5c cIlnh mQt c6ch tl6ng tincfly vd Cdng ty c6 kh6 ndng thu <lugc c6c lqi ich
hing dugc ghi nhfln khi giao hdng vd chuy6n quyAn
inh t6 tir giao dich ndy. Doanh thu b6n
hiru cho ngudi mua.
Doanh thu cung cdp dichvu
Doanh thu dugc ghi nhdn tuj,thuQc vdo timg hqp cp thi5:
- E6i vdi c5c sin phAm, dich vu <16 nghiQm
thdnh, doanh thu du-o. c ghi nh4n trdn co sd
quy6t to6n todn bQ kh6i luqng hodn
nhQn kh6i lugng hoin thanh, bi6n binquy6t to6n, bdn giao sin phAm hodn thdnh duo. c A ch6p nh4n.
- D6i v6i cic sin phAm, dlch vp hoin thdnh theo i do4n, doanh thu du-o. c ghi nh4n theo
f! lQ b€n A thyc thanh to6n vd COng $ dlphilt dnh ho6 ilcrn.
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cdNc rv c6 puAN cAr r-or934D2, D, KCN C6tL6i, Qufln 2, TP.HCM
THUyET MrNH eAo cAo rAr cniNn rrrEpr., :.(Cdc thuy€t minh ndy ld b0 phdn hqp thdnhvd cdn duqc tloc
4 CAC CHINH SACTT XN TOAN CHU YEU
4.13 CHI PHi DI VAY
Chi phi tli vay gdm c6 l6i vay vd c6c khodn chi phikhoAn vay cria C6ng ty.
Chi phi tti vay li6n quan trgc ti6p di5n viec mua, ddu
cAn mQt thdi gian tuong d6i ddi de hodn thdnh dua
khoin thu nh{p ph6t sinh tu viQc dAu tu tam thditdi sin c6 li6n quan.
f Lt chc6c chi phi l6i vay kh6c <lugc ghi nhfn vioph6t sinh.
4.r4 NGOAr rE
BAo cAo TAI cHiNHgiai do4n ft 0ll0ll20l6 dtin 301612016
thdi vdi Bdo cdo tdi chlnh kdm theo)
ph6t sinh li€n quan tryc titip <l6n c6c
x6y dyng ho{c sfur xu6t nhirng tdi sdn
sri dung hoac kinh doanh dugc cQng
khoan vay dugc ghi gi6m nguy6n gi6vdo nguy6n gi|tii sin cho d6n khi tii sin d6 d dua vdo sri dpng hopc kinh doanh. Cric
c6o Kr5t qui hopt ilQng kinh doanh khi
C6ng ty 5p dpng Th6ng tu 200/TT-BTC vd Th6ng 53/20L61TT-BTC cria 86 Tei chinh vA
viQc quy tlfnh chung vO t! gi5 h6i elo6i vd chdnh
khoin ch6nh lQch f! gi5. Theo quy elinh tpi th6ng
thyc hiQn nhu sau:
ty ei6 htii do6i, hu6ng d6n xir ly citc
ndy, viQc xri $ ch6nh lQch tj gi6 tlugc
C6c nghiQp vp ph6t sinh b[ng c6c lopi ngopi tQ chuy6n ddi theo tj'gi6 giao dich thuc tti
t4i ngdy ph6t sinh nghiQp vu. Ch6nh lQch fj' gi6
to6n vdo 86o c6o Ktit qui hopt <tQng kinh doanh.
sinh tu c6c nghiQp vp ndy <lugc h4ch
S6 au c5c tdi s6n bing ti6n vd cdng ng phii thu,
ki5 to6n dugc chuy6n <ti5i theo tj' gi6 mua vdo vd
m4i noi doanh nghiQp mo tai khoin c6ng b6 tpi
i tri c6 g6c ngo4i tQ tpi ngdy ti5t tnnc tyra chuy6n khoin cria Ngdn hdng thucmg
i <li6m lfp b6o c6o tii chinh ho{c tS, ei6cta Ngdn hdng noi doanh nghiQp giao dlch thudng nhdt.
Khodn chenh lQch t! gi6 hoi do6i do viqc itdnh l4i s5 du cuOi ti, sau khi bi trri ch€nh
Ldi ch€nh lQch t'l gi6 do tlSnh gi6 l4i c6c khoin ng 6i tri bdng ngopi tQ kj kt5 to6n tlucv. c bir
trir v6i 16 ch€nh lQch tj gi6 do d6nh gi5 l1i c6c nq ph6i trA bing ngopi tQ cuOi t<y t6. .,4 -Aquan trgc ti6p cl6n doanh thu, chi phito6n. Sau khi bn tru hi hoac 16 ch6nh lQch fli gi6 I
lQch tdng vd ch6nh lpch giim, s6 chdnh lQch cdn lpitii chfnh ho[c chi phi tdi chinh trong lcj,.
cta ho4t tlQng sAn xu6t kinh doanh chinh cira doan
phi cria ho4t tlQng s6n xu6t kinh doanh chinh criagi5 kh6ng li6n quan tryc ti6p dtin doanh thu, chi
h4ch to6n vdo doanh thu hopt <lQng
nghiQp dugc tinh vdo thu nhflp ho[c chinghiQp. Ldi ho[c 16 ch6nh lQch tlt
i cria hopt ilQng san xu6t kinh doanh
hoflc chi phi sin xuat kinh doanh chinhchfnh cria doanh nghiQp <lugc tinh vdo thu nh6p
khi x6c dinh thu nh0p chiu thu6.
4.1s PHAN PH6r Lqr NHUaN
Lgi nhufln duo. c phdn ph6i theo Quy6t dinh cria
luat hiQn hdnh c6li€n quan.
hQi ddng CO ddng vd c6c quy dinh phSp
t6
\0A
Y
'JuTI
c,.Hfili
t
Page 19
I
934D2,coNc ry co pnAN cAr r,clr
D, KCN C6tL6i, 2, .HCM CnAo cAo r.q.r cHiNH
giai ilo4n nr U/01/2016 ttt5n 3016/2016
thoi voi Bdo cdo tdi chinh kim theo)
vd Thdng tu 96/20I5|TT-BTC cria
c6c quy tlinh hiQn hinh v€ thuti. Tuyvd viQc xic illnh sau cDng vd thu6 thu
., A ,.,4 Ico quan tnue co mam quyen.
kho6n chdnh lQch tpm thdi cdn tdi sin1.a
chdn c6 du lsi nhu0n tinh thu€ trong
dg tinh sC 6p dpng cho ndm tai san tluo. c
nh4p ho6n lpi duo. c ghi nhAn lei, 16 trtrmqc du-o. c ghi thing vdo v5n chfi sd
clu-o. c ghi thdng vdo v6n chri sd hiru.
lai phni tri dugc bn hr) khi C6ng tynhap hign hanh vdi thua5 thu nhgp hignlpi vd ng thui5 thu nh4p hodn l4i ph6i tr6
lli bdi cirng mQt co quan thu6 vd Cdng
i€n hdnh tai Vi6t Nam.
rHUyfT MrNH nAO CAO rAr CniNn (TrEp).t '(.(Cac thuyAt minh ndy ld b0 phqn hqp thdnh vd cdn duqc dQc
4 CAC CHINH SACH KE TOAN CHU yEU (TrEp)
4.16 THUE
hodn l4i ph6i tri phii du-o. c ghi nh{n cho t6t cithui5 thu nh4p hodn lai chi tlu-o. c ghi nh{n khi
thu hdi hay ng phii trd tlu-o. c thanh to6n. Thui5 thutrudng hqp khoin thud d6 c6 li6n quan d6n r:6c
htu. Trong trucvng hgp d6, thut5 thu nhfp hodn l4i
Tdi sin thu6 thu nh6p hodn l4i vd ng thui5 thu nhfp,ic6 quy6n hqp phdp de bt trir gifta tai sin thu6 th
C6c lopi thuti kh6c etugc 6p dsng theo c5c luf,t thui5
4.r7 n0N lroN QUAN
., i ..^ .aThu6 thu nhAp doanh nghiQp th6 hiQn tdng gi5 tr! sO ttrui5 phni tri hiQn tai vd sO thut5
ho6n lpi. 56 thud hiQn t4i phii tri dugc tinh dpa tchiu thu6 kh6c v6i lcvi nhudn thuAn duoc trinh
thu nh4p chiu thu6 trong nim. Thu nhflp
tr6n 86o c6o KOt qui hopt ilQng kinhdoanh vi kh6ng bao g6m c6c kho6n thu nhflp hay i phi tinh thu6 ho[c dugc khAu trir trong
ti6u kh6ng chiu thu6 hoflc kh6ng dugcc6c n6m kh6c vd ngodi ra khdng bao g6m c6c chikhAu trir. Thu6 thu nhdp doanh nghiQp dugc tinhthu nh{p chiu thu6 theo Thdng tu sO lglZOl4lTTB0 Tni chinh.
thu6 suAt phd thdng (20%) tinh trOn
ViQc xrlc ttinh thu€ thu nh4p cria Cdng ty c[n crinhi6n, nh0ng quy tlinh ndy thay tt6i theo tung thdinh{p doanh nghiQp tuj,thuQc vdo kt5t quA kii5rn tra c
ThuO thu nhflp hodn lai dugc tinh tr€n c6c kho6n
mr,rc tdi sin hof,c c6ng ng trdn Bing Can A5i t6nh lQch giira gi6 tr! ghi s6 cria c6c khoan
vd co sd tinh thu6 thu nh{p. Thu6 thu
nhf,p hodn l4i itugc k6 to6n theo phucrng ph6p dga Bang Cdn aOi te to5n. Thu6 thu nh6p
tuong lai t16 sri dpng c6c kho6n ch6nh lqch tam thoi kh6u tru.
Thu6 thu nhfp hodn lpi du-o. c x6c ttinh theo thu6
hdnh phii n6p vd khi c6c tdi sin thud thu nhflp
li6n quan tdi thu6 thu nh4p doanh nghiQp du<7c qu
ty c6 dr,r <linh thanh to6n thu6 thu nhflp hiQn hdnh co sd thudn.
C6c b6n dugc coi ld li6n quan n6u mOt b6n c6 khi ki6m so6t hoic c6 inh hu&ng tlSng
te AOi v6i b6n kia trong vigc ra quyet d6tr c6c chi srlch tdi chinh vd ho4t tlQng.
Theo d6, B6n li6n quan cta Cdng ty li T6ng Cdng
thuQc, c6c C6ng ty con, c5c Cdng ty li6n doanh vd
Thu6c LA ViQt Nam, c6c Don vi tr.uc
[c C6ng ty li6n k6t, c6c thdnh vi6n HQia .- r .1.
tfOng ndm giff phdn v6n g6p tl6ng k6.tl6ng Quin tri, Ban Gi6m <ttic cia C6ng ty vd c6c
I7
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q
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c6Nc rv c6 pnAx cAr r,gr934D2, Duong D, KCN CAtL6i, Qufln 2, TP.HCM
rnuynr MrNH sAo cAo rLr cniNn lrrfr;,/(Cdc thuyAt minh ndy ld b0 phqn hqp thdnh vd cdn tluqc tloc
nAo cAo rAr crrirvngiai do4n ft 0110112016 diSn 3016/2016
thdi voi Bdo cdo tdi ch[nh kdm theo)
T4i301612016 T4i01/01/2016
VND VND
5. TIEN VA CAC KHOAN TTIdNG DTTOI.{G TIEN
Ti€n m[t-.xTi6n gfti ngdn hdng khdng lry han
c0tg
PHAI THU KHAcH HANG
a. Phii thu khich hDrng ngin h4n
- C6ng ty TNItr{ MQt Thinh vi€n Thutic l5Thlng Long
- C6ng ty TNHH MQt Thdnh vi6n Thu6c 16 Sdi
Gon
- Cic khoin phii thu khSch hing kh6c
b. PhAi thu kh6ch hing diri hgn
c. Phfri thu cria khich hing tdr cdc b6n li6n quan- COng ty Thu6c 16 An Giang
- C0ng ty Thu6c 16 B6n Tre
- C6ng ty Thu0c 16 Criu Long- C6ng ty Thutic 16 Ddng Th6p
- C6ng ty ThutSc 16 Bic Scrn
- C6ng ty Thu5c 16 Long An- C6ng ty Thu6c 16 Thanh H6a
- C6ng ty Thu6c 16 Thlng Long
- COng ty Thudc L[ Sdi Gdn
- C6ng ty Thu6c h DdNing- C6ng ty TNFIH Vinataba-Philip Monis
rnA rnUoc NGI'OI BAN
a. Tri trufc ngucri b6n ngin h4n
- Cdng ty Rieckermann Service
- Hauni Maschinenbau AG- Yuncheng Plate Making Printing Machinery
Co.,LTD- C6ng ty TNruI xdy lip DiQn Kiiin Lap
- C6c khoan tri tru6c cho ngudi b6n kh6c
b. Tri trufc ngutri b6n dii h3n
c. Tri trufc nguoi brin ld cic bGn li6n quan
6.862.318.281 9.383.200.766
Tai30/6120r6 T4i0110l/2016VID \rIID
,1
346.69r.500
6.515.626.78r
186.977.427.048
s7.780.087.240
83.370.834.972
45.826.504.836
176.127.563.610
1.678.084.883
t.394.r74.359
2.290,958.8s2
3.343.521.627
9.r43.793.568
7 .766.253.365
2.642.935.763
s7.780.087.240
83.370.834972
6.716.918.98r
4.620.558.473
1.042.329.400
2.058.960.000
540.000.000
979.269.073
163.510.500
9.219.690.266
t80.551.322.444
40.425.919.2t6
72.577.476.343
67.547.926.885
154.860.737.873
1.425.008.706
1.842.3t4.280
3.339.655968
2.193.665.30r
7.570.786.078
10.249.261.359
8.435.402.328
40.425.9r9.216
72.577.476.343
t60.028.440
6.641,.2r9.854
1.556.010.306
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392.41r.556
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Page 21
cONc rY co pnAN cAr r,or934D2, D, KCN CAtLAi, Qufltr 2, TP.HCM C
nAo cAo rAr crriNrlgiai do4n tn U/01/2016 d6n 30/6/2016
thoi voi Bdo cdo tdi chlnh kdm theo)
Tai0l/0112016
rHU CAO r.lr cHiNH Gr6P)(Cdc bo phdn hqp thdnh vd cdn duqc doc
8. PHAI THU NGAN HAN KHAc
Gi6 triVND
phdng
VNDGi6 tri Dg phdng
VND VND
NgIn h4n
- Tpmtng- Kf cugc,lcy qu!- Phai thu kh6c
Ddri h4n
c0ng
9. HANG TON KHO
240.180.975
215.133.450
25.000.000
47.525
88.920.000
63.920.000
25.000.000
240.180.97s 88.920.000
T4i0110112016
Gi5 Gi6 giic Dr; phdng
\rND VI\Dvi\D
Hdng tlang tli trdnducrng
Nguy6n liQu, vft lipu
Cdng cu, dgng cp
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c0ng
30.042.0r3.963
496.0r7.383.29r
26.368.t4611.818.011
24.644.0r3.716
550.741.597.127
2.217.399.647
397.757 .042.322
4.050.000
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cONG rY cO PHAN cAr Lor934D2, D, KCN CAtLAi, QuQn 2, TP.HCM
nAo CAO TAI CIIINHi do4n tn 0u0Il20l6 t16n 301612016
thoi vdi Bdo cdo tdi chinh kDm theo)cAo r.q.r cHiNH (TrEP)bA phdn hqp thdnh vd cdn duo. c dpc
12. TAr SAN C6 DINU V6 uiNU
NGUYEN GIA
T4i0l/0112016
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T4i30/6/2016
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b. Ctic khodn chi phl bdn hdng- Quing c6o, ti6p kh5ch
- Cu6c vfn chuyiSn, biic x6p- Chi phi vit li€u bao bi- Chi phi kh6c bing tiAn
THU NHAP KHAC
TiAn ph4t vi phsm hqp d6ng
Thu nhfp khdc
C0ttg
gAo cAo TAI CHiNHdoan tu 0ll}l12016 d€n301612016
thdi vdi Bdo cdo tdi chinh kim theo)
Tir 01/01/2016 Tir 01/01/2015
d6n30/6t20r6 d6in30/6/2015
145.242.52692.381.58627.323.516
264.947.628
Tir 01/01/2016d6n30/612016
VNI)
9.402.874.628rr.254.242
7.042.330.912
23.699.868.174
r2.755.631.547r.r37.623.125r.944.773.9697 .861.839.533
14.307.763.698
2.222.780.621t2.059.996.977
2t.287.4953.698.605
Tir 01/01/2016diln301612016
vND
235.988.2r8
224.5r4.486398.182.9s 1
3.449.845
626.147.282
Tir 01/01/2015diln30l612015
VND
9.287.345.716r.288.s94.r35
274.580.1677.570.458.2r0
16.456.459.782 r8.420.978.228
NGHIEP
Tir 01/01/2016 Tir 01/01/2015
d6n30l6/20r6 dln30/6/20r5
18.485.646.121
8.627.300.1011.158.379.61 lr.679.098.6127.020.867.797
13.013.737.882
2.030.402.847
r0.934.763.082
48.57r.953
Tt 01/01/2015
d6n30/6/2015VND
28.736.25065.875.899
94.612.149
28
il!El
lj8.u\
Page 31
CONG TY CO PHAN CAT LdI934D2, D, KCN CAIL6| Qudn 2, TP.HCM C
BAO CAO TAI CHINHgiai ttopn fi 0ll0ll20l6 d6n 301612016
thdi voi Bdo cdo tdi chinh kDm theo)
nANH
thu nhflp doanh nghiQp tpm tinh, viQc
Til 01/01/2016 Til 01/01/2015
d5n30/6120r6 d6n30/6/20r5
47.692.168.930 39.000.094.067
- (3.900.ooe.4o7)
13.103.830 13.103.830
3.640 2.679
rHU cAo rAr cHiNH (rrfp)(Cdc bQ phQn hqp thdnhvd cdn du.oc dpc
29. CHr pHi THU6 THU NHap DOANH NGHnpp
Chi phi thu6 thu nhAp doanh nghiQp ld chi phi thqrry6t to6n s€ dugc thyc hiQn vdo cu6i ndm tdri chin
30. LAr co nAN rnBN cO pnrnu
Lgi nhudn holc l5 ph6n b6 cho c6 d6ng sd hiru
c6 phitiu ph6 th6ng (VND)
Trich qu! khen thudng phirc lqi O/ND) (*)
SO Uinn qu6n gia quyen cria c6 phii5u ctang luuhdnh trong ky (CO phii5u)
Lii co bin tr6n cd phi6u fl/ND/C6 phi6u)
(*) S0 trich qu! khen thudng phirc lgi cho
30106/2015 duoc x6c tlinh theo ft 16 10% loiDai hQi c6 d6ng thudng ni6n nbm 2016 s6 2
Ngodi ra, giai tlopn tu ngity 0110112016A "Atrdn cd phi6u chua trt qu! khen thudng
cia qu! ndy trong nim20l6.
LAI suY crLvr rR0N co pHrnu
ctiSn ngdyphfc lgi
Lgi nhufn hoac 15 phdn b6 cho c6 tl6ng s0 hiiuc6 phitlu phO thOng (VND)
Trich qu! khen thudng phric lqi (\|ND)
S5 Uintr qudn gia quydn cria c6 phir5u dang luuhdnh trong ky (C6 phiiiu)
S5 Uintr quAn gia quy6n cria c6 phitiu dp ki6n phSt
hdnh th6m (C6 phii5u)
Lfli suy giim trGn cd phi6u O/ND/CO phi6u)
32. rHoNG TrN vor cAc nfx LrtN euAN
sorit, Ban Gidm diSc COne tv
Thu nh4p cria HQi D6ng Quin TrivdBan Gi6m Etic
Thir lao cta Ban Ki6m So6t
c0ng
01612016,lgi nhuQn dC tinh l6i co ban
Cdng ty chua c6 s5 tigu vC tli t9 trictr
<Io4n tusau tnue
ngay
ngdy 01/01/2015 il6n ngdy
hong kj,, cin cf Nghi quyiitl5/4/2016.
31.
Tir 01/01/2016 Tir 01/01/2015ddn30/6/2016 il6n30/6/2015
47.692.168.930 39.000.094.067
- (3.900.00e.407)
13.103.830 13.103.830
3.640 2.679
Tir 01/01/2016d6n30/612116
VND
2.206.04r.238
274.129.908
Tir 01/01/2015d5n3016/2015
VI\D
2.097.r80.74r
274.34r.184
2.37r.s21.9252.480.171.146
29
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)\
Page 32
THUvET MrNH nAo cAo rAr cniNn Grnp)', : '(Cdc rhuy€t minh ndy ld bQ phQn hqp thdnh vd cdn duqc dqc
CONC TY CO PHAN CAT LOID, KCN C6tL6i, QuQn 2, TP.HCM
nAO CAO TAI CIIiNHai clo4n fi 0110112016 tl6n 301612016
thdi voi Bdo cdo tdi chlnh kdm theo)
Tir 0l/01/2016 Tir 01/01/2015d6n30/612016 d6n30/6/2015
32. rHONG rrN vor cAc nfN Lr0N euAN GrEp)
Giao dich voi ctic bAn nAn quan
Doanh thu (chua VAT) vcri cdc b6n li6n quanldr thirnh vi6n Cdng ty me
- Cdng ty Thu6c 16 An Giang- COng ty Thudc 16 B6n Tre- C6ng ty Thu5c 16 Criu Long- C6ng ty Thu6c li DOng ThSp- C6ng ty Thu6c Li Bic Scn- C6ng ty Thu6c 16 Hei Phdng- C6ng ty ThuiSc l5 Long An- Cdng ty Thu6c 16 Sdi Gdn- Cdng ty Thutic 16 Thanh H6a- Cdng ty Thu6c 16 Thlng Long- Cdng ty Xu6t nhflp khAu Thu6c 16
- COng ty Thui5c 16 Dd Ning- C6ng ty TNruI Vinataba-Philip Morris
Mua hdng, dich vg (chua VAT) vcri cdc b6n
Ii6n quan ldr thdrnh vi6n Cdng ty mg
- C6ng ty ThuOc 16 Thanh H6a- Cdng ty Xu6t nhfp khAu Thu6c H- Cdng ty Thu6c 16 Long An- C6ng ty Thu6c 16 Sdi Gdn- C6ng ty thu6c 16 D6ng Th6p- C6ng ty TNruI MTV Thu6c L6 Thing Long- C6ng ty Thuong Mai Midn Nam
Sd dw vd,i cric bhn UAn quan
Cic khofln phdi thu- C6ng ty Thudc 16 An Giang- C6ng ty Thu6c Li B6n Tre- C6ng ty Thutic 16 Cr?u Long- Cdng ty Thu6c H Ddng Th6p- Cdng ty Thutic 16 B6c Son
- COng ty Thu6c 16 Long An- COng ty Thutic 16 Thanh H6a- C6ng ty Thu6c 16 Thdng Long- C6ng ty Thu5c 16 Sdi Gdn- C6ng ty Thu6c 16 Dd Ning- C6ng ty TNruI Vinataba-Philip Monis
C6c khoin phf,i tri- C6ng ty Thuong Mai Mi6n Nam
- C6ng ty XuAt nhflp khAu Thu6c 16
- C6ng ty Thu6c 16 Thdng Long
803.334.864.742
7.765.692.727
6.404.162.387
14.160.304.7249.577.624.658
2t.793.643.r7322.900.653.06619.306.549.s49
397.0s4.772.t6120.356.630.468
254.272.334.8t736.000.000
7r8.473.21428988.023.798
291.407.605.912
415.656.461
281.593.5r3.7 54
18.375.000248.547.480
15.800.000
9.115.713.2r7
T4i30/6/2016VND
176.127.563.6101.678.084.883
1.394.r74.3592.290.958.8523.343.521.6279.r43.793.5687 .766.2s3.3652.642.935.763
57.780.087.24083.370.834.972
6.716.918.981
33.50r.429.s521.558.790.83 8
3 1.513.815.443
428.823.27r
716.5t2.159.927
t4.r29,707 .094
9.701.744.4649.556.454.700
13.394.447.22421.72r.246.90s18.167.602.908t8.533.728.283
332.963.968.440
16.698.971.848
r95.034.333.5027.068.794.000
89r.063.98058.650.096.579
188.632.r49.791
357.208.350
179.783.85r.466
r2.42s.000332.334.64021.625.000
188.967.207
7.935.738.128
T4i0110r/2016VND
154.860.737.8731.425.008.706
r.842.3t4.2803.339.65s.9682.193.6653417.570.786.0'18
10.249.26r.3598.435.402328
40.425.9r9.21672.577.476.343
t60.028.4406.64r.2t9.854
25.516.368.782
1.93t.333.984
23.129.867.938455.166.860
30
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Page 33
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Page 35
cONc ry cO pnAN cAr r,or934D2, Dudng D, KCN CAtLAi, Qufln 2, TP.HCM
gAo cAo TAI CHINHgiai tto4n ti 0ll}ll2016 dtin 301612016
thoi voi Bdo cdo tdi chinh kdm theo)
ty c6 thd vira hoat dQng li6n tpc vta^t
I Xs6 du ngu6n vdn vi c6ng ng.
THU CAO ra.r CHiNH (TIEP)(Cdc b0 phdn ho.p thdnh vd cdn durTc tlgc
34. cdNc cU TAr cHiNH
euAN r,f nfi Ro voN
COng ty quin tri ngu6n vtin nhim tl6m b6o ringttii <la hOa lqi fch cria c6c cO dOng th6ng qua t5i uu
.tCdu trfic v6n cria C6ng ty g6m c6 c6c khoin ng , phAn vi5n thuQc sd hiru cria c6c cti
d6ng cia C6ng ty (bao g6m v5n g6p, c6c qu! dp vd lgi nhu{n sau thu6 chua phAn ph6i),
cAc cniNn sAcn rn roAN cHO YEU
Chi ti.it c6c chinh s6ch kt5 todn chri v6u vd c6c ph6p md C6ng ty 6p dpng (bao gdm
c6c ti6u chf el6 ghi nh4n, co sd x6c itlnh gi6 tri vd sd ghi nhfn c6c khoin thu nh{p vd chiphQ d5i vdi tung loai tdi sin tdi chinh, c6ng ng tdiThuy6t minh sri 4.3.
inh vd c6ng cp vdn du-o. c trinh biy tai
Thdng fr 21012009/TT-BTC ngdy 06 th6ng I I 2009 cria B0 Tei chinh ("Thdng tuQu6c tt5 v6 viQc trinh bdy b6o c6o tii'^ri210") y6u cdu 6p dpng Chudn mgc b6o c6o tdi chi
chinh vd thuy6t minh thdng tin <tdi vdi cdrrg cp tdi c inh. Tuy nhi6n, Th6ng tu 210 cflng nhuviQc x6c ttlnh gi6 tri hqp lj cria c6c tiiua ra hu6ng d6n tuong tlucrng cho vipc
c6c quy dinh hipn hanh chua c6 hu6ng ddn cp th€
s6n tdi chinh vd cdng ng tdi chinh, cfing nhtr lkhOng
<l6nh gi6 vi ghi nh4n c6ng cg tdi chinh bao gOm ci dpng gi6 trihqp $, nhim phir hqp vdity chua dhnh gi6 gi6 tri hqp ly cta tdiChuAn mqc b6o c6o tdi chinh Qu0c tti. Do d6,
sdn tai chinh vd c6ng ng tai chinh tpi ngdy k6t thric i,kiS to5n.
Gi5 trighi sd
T4i30/6/2016 T4i0l/0112016
Tii sf,n tii chfnh
Ti€n vd c6c kho6n tuong duong tien
Phii thu kh6ch hdng vd ph6i thu kh6c
Ddu tu ddi han
c0ngNg phii trd tdri chinh
Vay vd ng
Phii trd ngudi b6n vd phai tra kh6c
Chi phi phii tric0ng
TAI SAN DAM BAO
Tdi sdn thd chdp cho ilon v! khtic
Trong kj,, C6ng ty kh6ng sri dgng tdi s6n tdi chinh
Tdi sdn nhQn thd chdp crta ctic tlon v! kh,ric
6.862.318.281 9.383.200.766
r87.002.474.573 r80.s76.322.444
20.250.000.000 20.250.000.000
2L4.114.792.854 210.209.523.210
374.030.746.s89
88.5rr.82s.692
200.499.292
322.445.943.332
6r.2t5.497.228
192.051.109
462.743.071.573 383.8s3.491.669
thii ch6p.
cria dcrn vi kh6c vdo ngiy 3016/2016.
33
C6ng ty kh6ng ndm gifr tdi sAn tdi chinh tlim lb6o
IDhIEilrl)
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Page 36
cONc rv c6 pnAN cAr r,gr934D2, Duong D, KCN CetLAi, Qufn 2, TP.HCM C
THU cAo r.q.r cHiNrr lrmny(Cdc bA phdn hry thdnh vd cdn duetc doc
34. cONc cq rAr cniNn lrrnry
euAN r,.f n0r no rAr csins
Cdc v6u t6 rfri ro tii chinh
Tdng quan
C6ng ty chiu c6c rti ro sau khi sft dpng c6c cdng cg
a. Rrii ro thi trudngb. Rrii ro tin dpngc. Rrii ro thanh kho6n
Ban Gi6m dOc chfu h6ch nhiQm chung dOi vtii viecrui ro tdi chinh. Ban Girim ddc thitit l4p cric chinh
ro mir Cdng ty ph6i chiu, thi6t lQp cric biQtt ph6p kihqp, vd girim s6t c6c rrii ro vd viQc thgc hiQn c6c
quin l;i rrii ro dugc xem x6t lai <tinh kj,nhftm phintrucrng vd hopt tlQng cria C6ng ty.
thi6t dC han chi5 sg mAt cdn bing trong ngSrn h4n.
dich phdng ngira rui ro ti6n tQ sau khi da ciin nhic
Rrii ro ti€n tQ cria C6ng ty it6i vdi ngo4i tQ nhu sau:
Tpi30/6/2016 Ng phii tri tii chinh
VND tucrng tlucrng
33.845.563.332 L515.
r.203.463.399 48.
nAo cAO TAI CIIiNHi doan tn UrcID016 d6n 301612016
thoi voi Bdo cdo tdi chinh kdm theo)
it5t t4p vd gi6m s6t nguy6n t[c qudn lfh nhim ph6t hiQn vd phdn tich c6c ruiso6t rui ro vd c6c hgn mric rrii ro thich
mric rui ro. HQ th5ng vd chinh s6ch
nhfrng thay tt6i cia c6c tli6u kiQn thi
Gi6m ddc kh6ng thUc hiqn chc giao
phi cria viQc sri dpng c6c cdng cg tii
Tiri sin tdi chfnh
a. Rrii ro thitrudng
Rrii ro thf truong ld rui ro gi|tri hqp ly hoflc luu c ti6n tQ tuong lai cria mQt cdng cg tdi
chinh sE bi6n dQng theo sg bi6n dQng cria gi6 thl g. Rlii ro thi trudrng bao g6m 3 loai ritiro rrii ro ti6n tQ, rrii ro l6i suAt vd rrii ro gili. Muc
. , .Aquin lj vd ki6m so6t mrirc c10 riri ro trong gi6i hpn
loi nhudn.
cria viQc quin ly rui ro thi trucrng ldnhfln duo" c, trong khi vdn ttii ita h6a
(aI) Rrti ro tidn tQ
C0ng ty chlu rui ro ty gi6 tr6n c6c giao dich mua vd6ng ViQt Nam. C6c ngo4i tQ c6 rui ro ndy chri y6u
b6n bdng c6c d6ng ti€n tQ kh6ng phdi ld
d6ng D6 la M! ("USD').
Cdng ty d6m bio ring mr?c ttQ rrii ro ti6n t€ thuAn ugc duy tri 6 mQt mr?c d$ c6 th6 chAp
nh4n clugc bdng cSch mua ho{c bhn cilc ngopi tQ t.i gi6 thsc hiqn tai thdi eli6m khi cdn
chinh phong ngria rrii ro c6 thti vugt mr?c ruiro ti tdng cria bi6n <tQng E ei6.
- USD
- EUR
- GBP
- JPY
c0ng
74
94
VND tuong tluong
t0.7r0.979
6.13 5.834
4.427.606
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249,09
149,45
32.879,00
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Page 37
cONc ry c6 pnAN cAr r,gr934D2, Duong D, KCN CAtLAi, Qufln 2; TP.HCMTHU cAo r.q.r cniNn gmp)(Cdc b0 phdn hqp thdnhvd cdn duqrc tlqc
34. cdNc cU rAr cHiNH (rrEP)
a, Rfri ro thitruong (ti6p)
(ut) Rrii ro tiin tQ @iip)
Tqi0l/0V2016 N tri tiri chinh
VND tuong tluong
BAO CAO TAI CHINHi do4n tn Ul0ll2016 d6n 301612016
thdi vdi Bdo cdo tdi chinh kDm theo)
Tdi sin tii chinh
VND tucrng tlucrng Nguy6n t0
t2.254.558 545,86
12.254.558
2Yo so v6i ddng VietNam khdng kO
giai do4n 0110l/2016 d€n301612016
khoin vay chlu ldi su6t dd <lugc ls.i
su6t the n5i vd ldi suAt c5 ainn. C6ng tyl! chc khoin vay c6 ldi su6t c5 dinh vd
- USD
c0ng
4.595.078.312 204.044
4.595.078.312
sd gi6m ho[c tlng m6t khoin 676.911.267 ddngY Nam (33.84 5 .563 .332 x 2%) do 16il15
chuy€n d6i tj gi6 tr6n s6 du c6c cdng cp tiii chinh g6c ld tt6ng D6 la M!.
@) Rrti ro giti
C6ng ty mua nguy6n liQu, hdng h6a tri c6c nhd trong vir ngodi nudc cl€ phuc vg cho
ho4t clQng sdn xudt kinh doanh. Do d6, Cdng tly chf rui ro n6u yiiu t6 gi|bhnthay tl6i. Cdng
itrucrng mua c6c c6ng cp tdi chinh ndyty chua thUc hiQn biQn ph6p phdng ngira rui lo do
chua ph6 bi€n.
Cdng ty c6 chc hoat dQng dAu tu v5n vdo c6c cdng ni€m yt5t vd chua ni€m yi5t vd chiuruiro bi6n dQng gi6 cila cic khoin ddu tu ndy. Ci6c tti rui ro inh hudng <ttin k6tqun cta cfuc
khoin ddu tu ndy bao g6m k€t qui ho4t tlQrLg kinh vi tinh hinh taichinh cria ciic cdns
ty ttuqc clAu tu vd eli6u kiQn thf trucmg. Ban Gi6m qudn l! rui ro li6n quan d6n y6u tO t6tqui ho4t clQng kinh doanh vd tinh hinh tdi chinh cria c6ng ty clugc ttAu tu bing c6ch chgn
tu. Y6u t6 rui ro li6n quan d6n diAu
i6u kiqn kinh t6 chung cria Vi€t Nam vd
iiim so6t vd rli6u hdnh.
Tpi ngdy 301612016, n6u d6ng D6 la M! tiing ho[cc6c y6u tO khac thi lqi nhu4n sau thu6 cria Ciing ty
lga c5c ngdnh nghe kinh doanh vd c6c cOng ty dO
kiQn thitrudng tu bdn thdn n6 bi6nh huorrg bdicric
c6c hdnh vi cta c6c nhd dAu tu, nim ngodikhi ndng
(u3) Rrii ro ldi sudt
C6ng ty chiu rui ro ldi su6t trgng y6u ph6t sinh tirti5t. COng ty chlu rrii ro ldi su6t khi vay v(5n tlheo ld
quin tr! rrii ro ndy bing c6ch duy tri d mfto dQ
l6i su6t thi n6i.
b. Rii ro tin dgng
Rtri ro tin dpng ld rui ro Cdng ty bi tdn thdtttdi ch h niiu mQt khSch hdng ho[c mQt dl5i tric
cria cdng ty kh6ng th6 thlrc hiQn c5c nghia 'rp theo ddng cira hg, vdr nii ro ndy ph6t sinh
chri yiSu tir cic khoin phii thu kh6ch hdng cria C6
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sAo cAo rAr crriNuai do4n tn U/0112016 d6n 301612016
thdi voi Bdo cdo tdi chinh kdm theo)
ytiu boi c6c d[c di6m riOng biQt cria
h tin dpng, theo <16, m5i kh6ch heng
C6c nh6m tdi s6n tdi chinh l6n ctahing, c6c kho6n ph6i thu kh6c vi
tpi ngdy 3016/2016 liL 186.977 .427 .048
tuy nhi6n khdng suy gi6m gi6 tri theo
sau:
Tai30/6/2016 Tai0110112016VI\D
rHU CAO TAr CHINH (TrfP)(Cac b0 phqn hry thdnh vd cdn direrc dqc
34. c6Nc cU rAr cHiNH GrfP)
b. Rfri ro tin dgng (tii6p)
Phdi thu khdch hdng
Mfc d0 rrii ro tin dung cria Cdng ty bi 6nh huongttrngkh5ch hdng. Ban Gi5m d6c da thi6t Qp chinh
Qu6 hgn
Tri 1 <t6n 30 ngdy
Tir 31 d6n 60 ngdy
Tir 6l di5n 90 ngdy
c0ng
m6i phAi clugc ph6n tich k! v6 mirc d0 tin rrlrLiQm khi Cdng ty ilua ra chc <li€u kiQn vd
<ti6u khoin giao hdng vd thanh to6n. HqLn m{rc mhdng, thiS hiQn khoin tidn cao nh6t md kh6.ch hdng
L hdng du-o. c thi€t lflp cho tung kh6ch.tA ). ',
th6 mua md kh6ng cdn phii c6 sp chdp
thu{n cria Di6u hdnh. Kh6ch hing ndo khrSng dugcgiao dich vdi C6ng ty v6i <ti€u kiQn tri ti6n tnr6c.
Alqua x€p hang tin nhiQm chi c6 th6
c khodn ddu ttr
Cdng ty gi6i hpn mirc <10 rui ro tin dgng lbing c6ch i ddu tu vdo c6c chims khofn c6 tinhthanh khoAn vi v6i c6c di5i tilc c6 mric ttd tirr nhi cao. Ban Gi6m tl6c chri tlQng gi6m s6t
thpc hiQn dugc c6c nghia vp cira hg.rti ro tin dpng vd khOng kj, vgng c5c di5i tdc sc
Sii dtvdi ngdn hdng
C0ng ty c6 s0 du ti6n grii v6i c6c tO chrirl tirr d trong nudc. Ban Gi6m d6c khOng nh4n
thAy mQt khoin thiQt hpi ndo dOi v6i k6t quri ho4t
dO rui ro tin dpng t6i da eOi vOi mdi nh6rn tdri sincs tdi chinh t16 <Iugc trinh bdy tr€n bing can d5i tct5
Cdng ty ld tiOn grli ngdn hdng, c6c khoin ph6i thu
c6c khoin dAu tu.
cta chc t6 chr?c tin dpng ndy. Mr?c
chinh ld gi6 tri ghi s6 cria nh6m c6ng
Cdc tdi sdn tdi chfnh kh6ng qud hqn cilng klttfing bi
Tidn grii ngdn hing kh6ng qu6 h4n vA khring bi s gi6m gi|tri ld c6c khodn ti6n grii o c6c
ngAn hang c6 x6p h4ng tin nhiQm cao d \/it)t Nam. 6c khoin ph6i thu kh6ch hdng vd phiithu kh6c mi kh6ng qu6 hpn cfrng kh6ng bi gi6m
thanh to6n ttit cho C6ng ty.chtr yi5u li tir c6c c6ng ty c6 qu6 trinh
Gi6 tri c6c khodn ph6i thu khrich hdng cira COng
ddng, trong d6 gi6 tri phii thu kh6ch hdng qu6
cl6nh gi6 cria C6ng ty t4i ngdy 301612016 ohi ti6t
5.344.s97 .764
4.121.427.016
57.365.255
6.095.984.598
r.46s.359.52r
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934D2,cONc rY co pnAN cAr r,or
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c. Rii ro thanh khoin
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r x lA a,ngu6n vdn tl6 d6p ung c6c nghia vp tdi chinh hig
thanh kho6n bing c6ch dim bAo mfc php hOi gi
mric c6 thti clucv. c kii5m so6t A5i vOi s5 n6n rnd C6Chinh s6ch cria C6ng ty ld theo d6i thudng xuy6nki6n trong tuong lai nhim c16m bio C6ng ty duyvay nhim tt6p r?ng c6c quy dinh vO tinh thanh
Bing dudi ddy trinh bdy chi ti6t c6c mric tl6o h4n
phi ph6i sinh vd thoi han thanh to6n cl6 tlugtc thoa
chua chi6t kh6u cira cOng ng tdi chfnh tinh theo
nAO CAO TAI CIITNHiai tloan ft0110112016 tt6n 301612016
thdi voi Bdo cdo tdi chlnh kDm theo)
vd kh6ng thd thUc hign cr{c nghTa vglf rui ro thanh kho6n nhim dam beo
tpi vd tuong lai. Cdng ty quin lf mr?c
c6ng ng dtin han vd tdi s6n drin h4n oty tin r[ng c6 th6 t4i ra trong lcy d6.
v6u cAu vA thanh kho6n hi6n tai vi dudri mr?c dg phdng ti6n m{t, c6c kho6n
ng6n h4n vd ddi h4n.
hqp d6ng tl6i v6i c6ng ng tdi chinh
ufln. Bing trinh bdy dga tr6n ddng ti€n
sdm nh6t md C6ng ty phhitrl.
THU CAO r.q,r CHiNH (TrEP)(Cdc b0 phqn hq thdnhvd cdn dtrqc doc
34. C6NC CU TAr CHINH (TrEP)
Tir 01 nlmA
tr(y xuongVI\D
Tqi30l612016.g
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vd phAi tri kh6c
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Phai he nguoi b6n
vd phii trhkhbc
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c0ng
- 374.030.746.589
- 88.51r.825.692
- 200.499.292
462.743.07r.573
322.445.943332
6r.215.497.228
192.05r.109
- 383.8s3.49r.669
chinh hiQn t4i, cfing nhu ddng ti6n hinh
nh doanh nhu hiQn t4i C6ng ty c6 thi ccr
ngndn tiAn dO dfip img c6c nghia vp tdi
sin tai chinh phi ph6i sinh. Bdng tluo. c
khdu cria tdi s6n tdi chinh gdm l6i tutii chinh phi ph6i sinh ld cAn thitSt d6
ty khi tinh thanh kho6n dugc qu6n l;i
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6r.215.497.228
192.051.109
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thdnh trong tuong lai. V6i vigc thtrc hi€n k6 ho4ch
sd thgc hign ki5 ho4ch tdi chinh dd dO ra.
Ban Gi6m d(5c tin tu&ng rdng C6ng ty c6 tlrL€ taochinh khi di5n han.
Bing sau ilAy trinh bdy chi ti6t m{rc tl6o h4n cho
lpp tr6n co s0 mfc d6o hpn theo hqp tt6ng chua
c6c tdi sin tl6, n€u c6. ViQc hinh bdy th6ng tin taihi6u tlugc viQc qu6n ly rui ro thanh kho6n cria
tr€n co sd c6ng ng vd tdi s6n thudn.
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9.383.200.766
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189.959.523.210
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coNG cv rAr cHrNH (TIEP)
c. Rrii ro thanh khoin (ti6p)
Tir 01 ndm TrGn It .,4.tro xuong oen f,
VND
Tqi3016/2016Ti6n vd c5c khointuong tlucrng ti6n
Phii thu kh6ch hdng
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c0ng
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tuong cluong tidn
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vd phii thu khr{c
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nAo cAo TAI cHiNHfi 0I l0l 12016 d)n 301 612016
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- 9.383.200.766
- 180.576 .322.444
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- 20.250.000.000 210.209.523.210
ndo tu nhfing sU kiQn dd xiy ra c6 th6
g 86o c6o tdi chfnh md C6ng ty kh6ng
cAc rnONG TIN KHAc
NHtNc KHOAN Nq TIiM rANG, KHOAN cAM
C6ng ty kh6ng ph6t sinh U6t tj, khoin ng tii;m tdn
6nh huong d6n c6c th6ng tin tl6 tlu-o. c trinh bdy
ki6m so6t tlugc ho{c chua dugc ghi nhf,n.
NHtNG SUKIENPHAT SINH SAUNGAY KfT c KV KT TOAN
Khdng ph6t sinh bat kj, su kiQn ndo c6 th€ Anh diSn c6c thdng tin cld duo. c trinh bdy trong
86o c6o tai chinh cflng nhu c6 ho{c c6 thi5 tic <lQng
THONG TIN HOAT DQNG LION TUC
k€ tl6n ho4t dQng cria C6ng ty.
Kh6ng c6 b6t kj, su ki€n ndo gdy ra sy nghi ngd v€ kh6 ndng hopt clQng li6n tgc vd C6ng
ty kh6ng c6 f ttlnh cflng nhu buQc phii nging ho4t
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36. CAc ru6NG TIN so sANH
Sti tiQu so s6nh tr6n Bing c6n diii kii to6n ld s6 li€uk6t thric tpi ngdy 3Ill2l20l5 cria Cdng ty tld dugc
BAO CAO TAIiai <losn fi 0l/01/2016 d6n 3016120
thoi voi Brio cdo tdi chinh kdm theo)
86o c6o tdi chinh cho n[m tiito6n.
SO tipu so sr{nh tr6n 86o c6o ki5t qui ho4t ttQng ki doanh vi Brlo c6o luu chuyiSn tiAn tQ
sO tigu tr€n 86o c6o tdi chinh cho giai do4n ttC6ng ty <fd tlucv. c so6t xdt.
0ll0r/2015 d6n ngdy 301612015
Ph4m II6ng Trudng
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Tp.
K6 to6n tru&ng
Li6u Phufc ltinh
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Page 42
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